FAT Level 2 Certification (Administered by KICPA) 2025 Theory

The FAT Level 2 (Financial Accounting Technician) certification is a nationally recognized qualification exam that evaluates basic accounting information utilization skills required in accounting practice. This course is supervised by the Korean Institute of Certified Public Accountants and is designed to enable learning using the Douzone Smart A program in an environment identical to the actual exam. This lecture targets accounting beginners and novices, starting from understanding basic concepts of accounting principles and progressing to voucher entry using the Douzone I-PLUS program, financial statement preparation, and basic tax processing. Rather than simple theoretical memorization, learners can develop capabilities applicable to actual work through practical cases and exercises similar to real-world scenarios. Through this course, learners can not only pass the FAT Level 2 exam but also simultaneously acquire basic accounting knowledge and program utilization skills necessary for corporate accounting practice, establishing an important foundation for preparing for higher-level certifications in the future.