Intended for limited-English speaking, Korean-speaking adult students, this manual contains a 12-chapter course in accounting. It is written in Korean with key terms/concepts and limited amounts of other information (such as proper names and occupation-related vocabulary) in English. Examples are provided in English only. Information provided in the 12 chapters covers introduction to concepts of accounting, recording transactions, debit and credit, adjusting the accounts, worksheet and closing entries, merchandising accounting, worksheet of a merchandising concern, accounting systems, voucher systems, petty cash fund, reconciliations, and payroll accounting. (YLB)