Already studying
Open the Unit that addresses a topic you found confusing in your course or question bank. Check the question and decision process. You can leave the beginner introduction closed and go straight to the lesson.
HOW TO USE
How to use Manga Ledger
From the free sample to Visual Dictionary, progress tracking, review and My Notes: learn how to use Manga Ledger alongside your main course.
TWO WAYS TO START
Start wherever you are in your studies.
Just getting started
Open the beginner introduction at the start of a Unit to see its purpose and main idea. For an overview of a subject, begin with its introductory Unit.
You can use this site without having purchased another course. However, it is not designed to provide complete exam preparation on its own.
Look up unfamiliar terms as you go.
Even if U.S. institutions or English technical terms are unfamiliar, you can start with everyday examples. Open the term definitions whenever you need them.
CPA EXAM STRUCTURE
3 Core ＋ 1 Discipline
The CPA Exam has three required Core sections and a choice of one of three Discipline sections. BAR is not a fourth section that every candidate must take.
3 Core
AUDFARREG
1 Discipline
BARIncluded hereISCTCP
Manga Ledger covers AUD, FAR, REG and BAR. ISC and TCP are not currently included. Check the exam administrator's latest guidance when planning your exams.Check the current exam structure
ONE UNIT
Working through one Unit
Start with the explanation and manga, then describe in one sentence what you need to decide.
↓Identify the conditions that determine the answer and follow a worked example. Open definitions for unfamiliar terms or revisit a prerequisite Unit when needed.
↓Each Mini Case changes the facts. Think through your answer and reasoning before choosing. If you are unsure, revisit the explanation of the facts that determine the answer.
↓Record separately what you have read, what you can answer and what you want to review. Units with several comparisons are divided into smaller lessons.
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.
Start with a term
After logging in, open Visual Dictionary from the menu. Search by an English or Japanese term or an abbreviation, and filter by subject. For example, search “DTA” for Deferred Tax Asset.
Picture it, then return to your lesson
Read the meaning, explore the illustration and check the common mix-up, then follow a link to a related Unit. Open the dictionary from “Look up a term” or “Terms in this scene” within a lesson, and select “Back” to keep your place and inputs. Enlarge illustrations on your phone when you need a closer look.
Save a term to revisit
Select “Save for review” to save a term to your account. Your member home shows up to three saved terms. Try to recall the picture and meaning before revealing the answer, then record how you did. Use My Notes when you want to write your own explanation.
FOUR SUBJECTS, FOUR APPROACHES
A different approach for each subject
When you get stuck, use the subject's process to find your place. Return to what you need to decide and the facts that determine the answer, then work out what to check next.
Audit stage → Risk and assertion → Procedure → Evidence → Report
Required answer → First decision → Exceptions → Accounting treatment → Financial statements
Tax: taxpayer → transaction → basis → return. Law: parties → rights → priority → remedies.
Analysis: objective → action. Advanced accounting: facts → reporting. Government: funds → government-wide statements.
HOW TO RETURN
Read it once to get started. Return whenever you need a reminder.
The aim is not to work through this site over and over. Use it as a map for deeper learning in your main course.
Get the big picture first
Focus on the topic's purpose, decision points and connections to other concepts, rather than trying to memorize every condition or amount.
Study in depth with your course and question bank
Use comprehensive exam-preparation materials to learn the standards, exceptions and calculations, and to practice questions.
Return to the topic that confused you
If you wonder where a topic fits or why a treatment applies, revisit that Unit's manga, map and decision process, then return to your main course.
Returning is not starting over. It helps you put the details back in the right place within the bigger picture.
PROGRESS
Separate reading from applying
“Read” means you have worked through the content. After answering every Mini Case and checking that you can explain what is being assessed, the key facts and the rule in your own words, you can mark the Unit as “Practiced”. Written reasoning is not graded automatically. Neither status certifies mastery.
When logged in, your Unit progress, practice answers and reasoning notes are saved to your account. Worksheets also let you revisit your entries and recent attempts. Your entries are not saved during a guest session. Create a free account and verify your email to save your progress.
Mark a Unit for review when you want to revisit it. Your member home page includes short review cases and saved illustrations. Search for a term to find the relevant section, and return to your original Unit after reviewing a prerequisite.
Set an exam date and mark the exam sections you have passed in the progress area on your member home page. Exam dates are optional; a countdown appears only after you set one. You can change or remove these details later.
Check your understanding at your own pace
- Explain the question and the fact that determines the answer
- Change one condition and test whether the same reasoning still applies
- If it is difficult, return to a prerequisite Unit or comparison table. Do not rush to match a time estimate.
MY NOTES
My Notes — Keep and build on what you learn.
My Notes is a place to build your understanding, from exam study to professional practice. Use it when it helps; you can also keep studying Units without taking notes.
Keep notes in your own words
Record what you learned, a question from work, the sources you checked and your understanding. Link a relevant Unit so you can return to the learning behind your note.
Grow your notes as you learn
Edit your notes as your understanding deepens. Add insights and the conditions behind a decision. After passing all four exams, keep building knowledge you can revisit at work.
Connect learning to practice
Practice examples help you picture where a Unit applies at work. Beginners can start with an example that interests them. Notice how industry, company size and transaction context can affect a decision.
Write your first note
- Open “My Notes” in the header and select “New note”.
- Add a title, your question, your conclusion and your understanding. Include a related Unit, relevant context, ASC references or other sources, and the date you checked the information to make the note easier to revisit.
- Find saved notes with search or a topic filter. Open and edit them to add new insights.
For example, a lease question
Organize your note as: question → context → ASC references checked → conclusion and reasoning → your understanding. Link a Unit to connect a practical question with the underlying concepts. Do not include actual contracts or confidential information; record source references and your own explanation instead of copying the standard.
Growing knowledge together — planned
We plan to let members share insights they have permission to disclose and build a collection of practical knowledge linked to Units. One person’s experience can help another work through a question or picture a situation at work. Our goal is a place to keep learning and contributing after the exams. Sharing between users and review features are not available yet.
Preparing a draft for sharing
Your personal notes are never published automatically. Create a separate draft containing only insights you have permission to share. For now, these drafts are saved in your member account and are not sent to other users.
- Practice content is limited to companies applying US GAAP. Keep details such as industry and size broad enough to avoid identification.
- Exclude company, customer and personal names, actual amounts and dates, non-public contract terms and internal materials. Consider whether combined details could identify someone. Read the notices and confirm both the US GAAP scope and confidentiality statements.
- Write in Japanese or English. To respect the author’s meaning, switching JP/EN changes the interface but does not automatically translate notes or examples.
Notes are saved to your member account. If a save fails, follow the on-screen instructions to retry. Free members can also use My Notes. Entries in “Practice” are fictional, unreviewed examples. Check the context and sources before applying an example to an accounting decision.
Use My Notes with a free accountREADY TO LEARN?