Manga Ledger

Never lose your CPA Momentum.

Even on busy days,move your CPA studies forward—10 minutes at a time.

Learn through manga and diagrams, and look up unfamiliar terms in Visual Dictionary. Short study sessions and My Notes help you connect what you learn in your main CPA course.

Try FAR-01 for free

FAR-01 is completely free · No sign-up required

178Units3+1Core + BAR10 minPer Unit (approx.)

01 / LEARNING TOOLS

Understand it. Make it yours.

Turn the big picture into knowledge you can return to beyond the exam.

STUDY

Connect the ideas through manga.

Start with a transaction and see why the numbers move. Use manga, diagrams and tables to connect the concepts, then return to your main course and practice questions.

Sign up for free to try 3 Units per subject — 12 in total. Explore whether studying for the CPA is right for you.

Learn more
MANGA FROM THE COURSEFAR-33

A contract for 90. How much is revenue now?

A machine and maintenance are sold together for 90. Identify the promises, allocate the price, and recognize revenue as each promise is fulfilled. Follow the five steps through one transaction.

  1. Panel 1: On June 1, a contract bundles a machine and maintenance for 90. They are two distinct performance obligations.Jun 1, 2026
    On June 1, a contract bundles a machine and maintenance for 90. They are two distinct performance obligations.
  2. Panel 2: At contract inception, the standalone selling prices are 60 for the machine and 40 for maintenance. Allocate 90 in the ratio 60:40.Jun 1, 2026
    At contract inception, the standalone selling prices are 60 for the machine and 40 for maintenance. Allocate 90 in the ratio 60:40.
  3. Panel 3: Allocate 54 to the machine and 36 to maintenance. Signing the contract and allocating the price do not, by themselves, create revenue.Jun 1, 2026
    Allocate 54 to the machine and 36 to maintenance. Signing the contract and allocating the price do not, by themselves, create revenue.
  4. Panel 4: Control of the machine transfers on June 25, so recognize 54 as revenue. Recognize the 36 allocated to maintenance as that service is provided over the contractual service period.Jun 25, 2026
    Control of the machine transfers on June 25, so recognize 54 as revenue. Recognize the 36 allocated to maintenance as that service is provided over the contractual service period.
01 / 04

FAR-33 — The Five Steps of Revenue Recognition

Explore the free Units
Try an exercise using source records

BANK RECONCILIATION · 1 / 2

Can you reconcile both balances?

An original short bank-reconciliation example. Amounts are in dollars; there are no other differences.

June 30 — Bank statement: 12,000 / Company books: 12,580

  • June 30 deposit of 1,000: recorded by the company; posted by the bank on July 1.
  • Issued check of 400: recorded by the company but not cleared by June 30.
  • The bank statement includes interest of 50 and a fee of 30. Neither is in the company books.

These inputs are not saved to an account. FAR-15 covers this topic in more detail.

MY NOTES

Capture what you learn in your own words.

Keep your question, understanding and references together. Return to your own reasoning and the original Unit whenever a topic comes up again.

Add insights from your studies and US GAAP work over time, without including confidential company or client information.

Learn more
My NotesFictional example
Private noteFAR-33

Separate the contract price from revenue earned now

My question
A machine and maintenance are sold for 90. Is all 90 revenue when the machine is delivered?
My understanding
The machine and maintenance are distinct. Allocate 90 using their standalone selling prices of 60:40: 54 and 36. Recognize 54 when control of the machine transfers, and the 36 as maintenance is provided.
Reference
FAR-33 — The Five Steps of Revenue Recognition
When I revisit this
Identify the contract → identify performance obligations → determine the transaction price → allocate it → recognize revenue as obligations are satisfied. Check which promises have been fulfilled, not just billing or payment dates.
Explore My Notes

LEARN FROM A TERM

Visual Dictionary

See how Vouching and Tracing differ: start with recorded sales and check the evidence, or start with shipping records and follow them into the ledger. Use illustrations, short explanations and comparisons to connect unfamiliar terms to related Units.

Currently 110 terms across AUD, FAR, REG and BAR. Free members can read entries linked to the selected free Units; paid members can access all 110 terms.

Log in to open the dictionarySee how to use the dictionary
Vouching follows recorded sales to shipping evidence to test occurrence; Tracing follows shipping records to the sales ledger to test completeness.
Example: Vouching vs. Tracing — the direction matters

02 / WHY MANGA LEDGER

While you study. Beyond the exam. Keep building your understanding.

Take a question about revenue and cash receipts. Carry what you understand into your next study session or work task.

01

Make sense of your main course

If revenue and collection dates get mixed up, revisit the FAR-01 diagram. Separate the events, then return to your main course and practice questions.

Learn more
02

Keep what made it click

Save your understanding and references in My Notes. Revisit the reasoning you already worked through when the topic comes up again.

Learn more
03

Revisit and build on it at work

When a similar question arises during closing, revisit the note and Unit, check the current facts, and add what you learn to your record.

Learn more

03 / EXPLORE THE UNITS

Start with your questions. Build your understanding.

About 10 minutes per Unit. 178 Units across AUD, FAR, REG and BAR. Try FAR-01 without an account. Sign up for free to access 3 Units per subject — 12 in total — and My Notes.

01 / 04

Reviewing documents and supporting evidenceAUD
Auditing41 Units

All four answers seem right. How do you choose the best one?

Connect assertions, risks and procedures through cause and effect instead of memorizing them in isolation.

Learn more
Organizing financial records and numbersFAR
Financial accounting49 Units

You know the concepts. Where do you start in a TBS?

Start with what the task asks, find the relevant exhibits, then make your decision.

Learn more
Researching legal and tax referencesREG
Taxation & business law44 Units

Where do basis and deductions flow through the tax forms?

Trace the flow between Form 1040, Schedule K-1 and entity returns before working through the numbers.

Learn more
Analyzing business performance and dataBAR
Analysis & management44 Units

You know the formulas. Which one fits the TBS?

Compare investment options to see when to use NPV, IRR or the payback period for the decision at hand.

Learn more
A notebook for recording connections between concepts
I knew the pieces. I couldn’t see the connections.

04 / THE STORY BEHIND IT

The map I needed, for the next learner.

I am a licensed U.S. CPA. I studied with Gleim’s question bank and was impressed by its extensive practice questions, breadth of coverage and quality. At the same time, I found the volume daunting at first and wanted a clearer view of the big picture.

That experience led me to create Manga Ledger as a supplement to a learner’s main study materials. Manga is a familiar part of my Japanese background. I use it alongside diagrams and tables to help learners see how the concepts connect.

Learn more

HOW TO USE

Learn how to use the lessons, dictionary and My Notes.

From working through a Unit and looking up a term to keeping your own notes.

Learn more

FAQ

Frequently asked questions

Which subjects and exam years does this cover?

We cover AUD, FAR, REG and BAR; ISC and TCP are not included. The structure draws on the 2026 exam scope, but does not promise full coverage or implementation of every amendment. Check each example’s year, standards and assumptions, and verify what applies on your exam date using official sources and your main course. We make verified corrections as needed, without promising a fixed number of additions each month.

Can I cancel my subscription at any time?

Cancel before your next renewal to stop future renewal charges. You keep access until the end of the paid period, with no further automatic renewal. The first purchase is refundable if requested within 7 days; renewals are generally non-refundable. See the pricing and terms page for details.

Will I be charged after trying the free Units?

No. FAR-01 is available without an account. Free registration unlocks 11 more selected Units, for 12 in total—3 per subject. No payment details are required, and you will not be charged automatically. Remaining Units require a separately purchased paid plan. Free registration is completed after email verification. Check the pricing page for paid plan availability.

Can I use this if I am new to accounting or CPA exam preparation?

Yes. Try 3 selected Units in each subject for free to explore what the CPA exam covers. Before investing in a full review course, consider whether the topics interest you and whether this is a qualification you want to pursue. If you decide to go ahead, use a main course and question bank for comprehensive preparation, with Manga Ledger as a supplement.

Does this site replace a full CPA review course?

Manga Ledger is a supplement to your main course and question bank. Use it to organize the big picture and the decision process, then continue with detailed study and sufficient practice.

How can I keep using it as my main course progresses?

Look up a concept you found confusing in your main course, clarify it with manga, diagrams and comparisons, then return to your course questions. Your member home page includes short reviews for 16 topics, with 4 cases each. Explore how changing the facts affects the answer, get a suggested review date based on your answer and confidence, and save your answers and reasoning notes. Free members can review and save their work for the Units included in their access.

What can I do with Visual Dictionary?

Explore 110 terms through illustrations, short explanations and comparisons, and see how each is used across subjects. Search by an English or Japanese term or an abbreviation, open related Units, and save terms to revisit from your member home. Free members can read entries linked to the selected free Units; paid members can access every entry. Use My Notes to write your own explanations.

Is it useful after I pass the CPA exam?

Yes. Keep your research and understanding from study or US GAAP work in My Notes and revisit it later. Do not enter confidential company or client information. Notes are saved to your member account. Free members can also use My Notes.

Can I use it in Japanese and English?

Use JP/EN in the header to switch the interface, lessons, questions and explanations. Write your notes in Japanese or English; they stay in their original language without automatic translation.

PRICING

For your studies. And the work that follows.

Support your main course, then keep building a reference for work. My Notes is available with free membership. Choose a monthly or annual paid plan to study every Unit.

Coming soon

Monthly and annual plans

Loading your price…

Your price is set automatically based on the country you connect from.

Both Japan and standard pricing are charged in US dollars (USD). Applicable taxes and the USD total will be shown at checkout. The amount paid in yen or another currency depends on your payment provider’s exchange rate and fees.

  • 178 Units across AUD, FAR, REG and BAR
  • Diagrams, tables and manga to clarify the big picture and decision process
  • Look up and save all 110 Visual Dictionary terms for review
  • Link your questions, understanding and references to Units in My Notes
Review the plan and terms

Try FAR-01 without an account. Free membership includes 12 Units and My Notes.

Paid checkout is not open yet. Creating a free account does not incur any charges.