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Politics, Economy and Society [Changes from Ver. 8.0] ● Added a column for answers to journal entry problems regarding the basic example of measures against journal entry problems ● Based on the materiality, it is treated as the text from the reference. Method of analysis of manufacturing overhead cost variance An official teaching material for the TAC Bookkeeping Certification Course that summarizes the know-how to pass bookkeeping for those who want to learn bookkeeping thoroughly. It responds to the latest legal revisions and examination categories. ◆ Features of this book ◆ 1. Because there are many illustrations and tables, the content of learning can be understood concretely. 2. The points of discussion can be understood easily with "examples" and "points here". 3. The parts you learned can be immediately confirmed with "basic examples". 4. The "Supplement" and "Coffee Break" that describe relevant knowledge and reference content. 5. The work book "Passing Training" that follows the theme of this book establishes knowledge in combination with it.