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2020 주택관리사(보) 1차 회계원리 기본서   
저   자 : 배정란, 김양수, 신주영 출판사 : 랜드프로
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2020 주택관리사(보) 1차 회계원리 기본서
  • 저자 : 배정란, 김양수, 신주영|출판사 : 랜드프로
  • 출판일 : 2019-09-25|페이지 : 628
  • 정가 : 34,000원
  • 판매가 : 30,600원 (10% 할인)
  • 배송비 : 배송비 전액무료
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연계 강의
기본이론강의 (10~12월) 회계원리 (신주영) 강의보기
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34,000원 10% 할인
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교재정보
- 최신개정법령 및 출제경향 반영
- 출제빈도 높은 핵심이론 엄선
- 적중예상문제를 통한 이론정리


교재목차

PART01 재무회계

CHAPTER 01 회계와 회계정보

01 부기와 회계의 의의 ·············· 18 

02 회계정보 ····································· 24 

적중예상문제 ··································· 33

 

CHAPTER 02 회계의 순환과정(): 거래의 식별과 기록

01 회계상 거래 ······························ 38 

02 계정 ·············································· 42 

03 분개와 전기 ······························ 46 

04 회계장부 ····································· 49 

적중예상문제 ··································· 50

 

CHAPTER 03 회계의 순환과정(): 결산

01 회계순환과정의 의의 ············ 57 

02 결산의 의의와 절차 ·············· 57 

03 예비절차 ···································· 58 

04 본절차:계정의 마감 ··············· 69 

05 재무제표 작성 ························· 73 

적중예상문제 ··································· 75

 

CHAPTER 04 재무보고를 위한 개념체계

01 개념체계의 의의와 목적 ······ 85 

02 일반목적 재무보고 ················· 88 

03 유용한 재무정보의 질적 특성 ········ 91 

04 재무제표와 보고기업 ············ 100 

05 재무제표 요소 ·························· 102

06 인식과 제거 ······························ 111 

07 측정 ·············································· 115 

08 재무제표의 표시와 공시 ····· 124 

09 자본 및 자본유지개념 ········· 127 

적중예상문제 ·································· 132

 

CHAPTER 05 상품매매업의 회계

01 상품매매거래의 기초 ··········· 140 

02 상품매매에 관한 회계처리 ··142 

03 매출총손익의 계산 ················ 148 

적중예상문제 ··································· 149

 

CHAPTER 06 재고자산

01 재고자산의 개요 ···················· 153 

02 기말재고자산에 포함할 항목 ········· 157 

03 재고자산의 원가배분 ············ 159 

04 추정에 의한 재고자산 평가방법 ··· 167 

05 수량 부족과 저가평가 ·········· 171 

적중예상문제 ···································· 175

 

CHAPTER 07 유형자산

01 유형자산의 기초 ······················ 188 

02 유형자산의 취득원가 ············· 190 

03 후속원가 ······································ 201 

04 감가상각 ······································ 204 

05 취득 이후 유형자산의 평가 ·········· 211 

06 유형자산의 손상차손 ············· 216 

07 유형자산의 제거 ······················ 219 

적중예상문제 ···································· 220

 

CHAPTER 08 무형자산

01 무형자산 일반 ·························· 232 

02 무형자산의 인식과 측정 ····· 235 

03 인식 후의 측정 ······················· 239 

04 영업권 ········································· 242 

적중예상문제 ··································· 245

 

CHAPTER 09 금융자산() : 현금 및 현금성자산과 수취채권

01 현금 및 현금성자산 ·············· 251 

02 수취채권 ····································· 259 

03 매출채권의 손상 ····················· 265 

04 기타채권과 기타채무 ············ 268 

적중예상문제 ··································· 271 

 

CHAPTER 10 금융자산() 관계기업투자 투자부동산

01 금융자산()-금융자산의 기초 ······· 281 

02 관계기업에 대한 투자 ·········· 292 

03 투자부동산 ································· 294 

적중예상문제 ···································· 298

 

CHAPTER 11 부채회계

01 부채 개요 ··································· 307 

02 충당부채 ····································· 312

03 우발부채와 우발자산 ············ 316 

04 사채회계 ····································· 317 

적중예상문제 ··································· 329

 

CHAPTER 12 자본회계

01 주주지분 ···································· 340 

02 주당이익 ···································· 356 

적중예상문제 ·································· 359

 

CHAPTER 13 수익과 비용

01 수익일반 ··································· 365 

02 수익의 인식과정 ··················· 366 

03 계약관련 자산과 부채의 재무상태표 표시 ········· 373 

04 거래유형별 수익인식 ··········· 374 

05 건설계약 ···································· 379 

06 비용의 인식 ····························· 384 

적중예상문제 ·································· 386

 

CHAPTER 14 회계변경과 오류수정

01 회계변경 ···································· 395 

02 오류수정 ···································· 399 

적중예상문제 ·································· 403

 

CHAPTER 15 재무제표의 표시

01 재무제표 표시의 개요 ········ 409 

02 재무상태표 ······························· 414 

03 포괄손익계산서 ······················ 419 

04 기타의 재무제표 ···················· 425 

적중예상문제 ·································· 427

 

CHAPTER 16 재무제표 분석

01 재무분석과 재무비율분석의 개요 ·························· 433 

02 재무비율의 종류 ···················· 434 

적중예상문제 ·································· 441

 

CHAPTER 17 현금흐름표

01 현금흐름표의 개요 ··············· 449 

02 영업활동현금흐름 ················· 455 

03 현금흐름표 기타 ··················· 460 

04 발생주의로의 전환 ·············· 461 

적중예상문제 ································· 463

 

PART 02 원가 관리회계

CHAPTER 01 원가회계의기초개념

01 원가회계의 개념 ·················· 472 

02 원가의 분류 ··························· 474 

적중예상문제 ································ 481

 

CHAPTER 02 원가흐름과 집계

01 제조과정과 원가의 흐름 ··········································· 486 

02 제조간접원가재공품제품계정 ······························ 488 

적중예상문제 ································· 492

 

CHAPTER 03 원가배분

01 원가배분의 개요 ·················· 497 

02 제조간접원가 ························· 499 

03 부문별 원가계산 ·················· 501 

적중예상문제 ································ 509

 

CHAPTER 04 개별원가계산과 활동기준원가계산

01 개별원가계산의 개요 ········ 518 

02 개별원가계산의 형태 ········ 520 

03 활동기준원가계산 ··············· 525 

적중예상문제 ································ 529

 

CHAPTER 05 종합원가계산과 결합원가계산

01 종합원가계산 일반 ············· 534 

02 기말재공품의 평가 ············· 538 

03 공손회계 ································· 540 

04 결합원가계산 ························ 542 

적중예상문제 ································ 545

 

CHAPTER 06 원가추정과 CVP분석

01 원가추정 ································· 554 

02 원가조업도이익분석 ······ 555 

적중예상문제 ································ 562

 

CHAPTER 07 전부원가계산과 변동원가계산

01 전부원가계산과 변동원가계산의 의의 ················ 569 

02 전부원가계산 ························ 569 

03 변동원가계산 ························ 570 

04 전부원가계산과 변동원가계산의 이익 비교 ···· 571 

적중예상문제 ······························· 574

 

 

CHAPTER 08 표준원가 차이분석

01 표준원가 차이분석 일반 ··· 579 

02 원가요소별 차이분석 ········· 581 

적중예상문제 ································ 585

 

CHAPTER 09 기타의 관리회계

01 단기적 특수의사결정 ········ 591 

02 종합예산 ································· 597 

적중예상문제 ······························· 599

 

부록

22회 회계원리 기출문제 ··· 606

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- 적중예상문제를 통한 이론정리


교재목차

PART01 재무회계

CHAPTER 01 회계와 회계정보

01 부기와 회계의 의의 ·············· 18 

02 회계정보 ····································· 24 

적중예상문제 ··································· 33

 

CHAPTER 02 회계의 순환과정(): 거래의 식별과 기록

01 회계상 거래 ······························ 38 

02 계정 ·············································· 42 

03 분개와 전기 ······························ 46 

04 회계장부 ····································· 49 

적중예상문제 ··································· 50

 

CHAPTER 03 회계의 순환과정(): 결산

01 회계순환과정의 의의 ············ 57 

02 결산의 의의와 절차 ·············· 57 

03 예비절차 ···································· 58 

04 본절차:계정의 마감 ··············· 69 

05 재무제표 작성 ························· 73 

적중예상문제 ··································· 75

 

CHAPTER 04 재무보고를 위한 개념체계

01 개념체계의 의의와 목적 ······ 85 

02 일반목적 재무보고 ················· 88 

03 유용한 재무정보의 질적 특성 ········ 91 

04 재무제표와 보고기업 ············ 100 

05 재무제표 요소 ·························· 102

06 인식과 제거 ······························ 111 

07 측정 ·············································· 115 

08 재무제표의 표시와 공시 ····· 124 

09 자본 및 자본유지개념 ········· 127 

적중예상문제 ·································· 132

 

CHAPTER 05 상품매매업의 회계

01 상품매매거래의 기초 ··········· 140 

02 상품매매에 관한 회계처리 ··142 

03 매출총손익의 계산 ················ 148 

적중예상문제 ··································· 149

 

CHAPTER 06 재고자산

01 재고자산의 개요 ···················· 153 

02 기말재고자산에 포함할 항목 ········· 157 

03 재고자산의 원가배분 ············ 159 

04 추정에 의한 재고자산 평가방법 ··· 167 

05 수량 부족과 저가평가 ·········· 171 

적중예상문제 ···································· 175

 

CHAPTER 07 유형자산

01 유형자산의 기초 ······················ 188 

02 유형자산의 취득원가 ············· 190 

03 후속원가 ······································ 201 

04 감가상각 ······································ 204 

05 취득 이후 유형자산의 평가 ·········· 211 

06 유형자산의 손상차손 ············· 216 

07 유형자산의 제거 ······················ 219 

적중예상문제 ···································· 220

 

CHAPTER 08 무형자산

01 무형자산 일반 ·························· 232 

02 무형자산의 인식과 측정 ····· 235 

03 인식 후의 측정 ······················· 239 

04 영업권 ········································· 242 

적중예상문제 ··································· 245

 

CHAPTER 09 금융자산() : 현금 및 현금성자산과 수취채권

01 현금 및 현금성자산 ·············· 251 

02 수취채권 ····································· 259 

03 매출채권의 손상 ····················· 265 

04 기타채권과 기타채무 ············ 268 

적중예상문제 ··································· 271 

 

CHAPTER 10 금융자산() 관계기업투자 투자부동산

01 금융자산()-금융자산의 기초 ······· 281 

02 관계기업에 대한 투자 ·········· 292 

03 투자부동산 ································· 294 

적중예상문제 ···································· 298

 

CHAPTER 11 부채회계

01 부채 개요 ··································· 307 

02 충당부채 ····································· 312

03 우발부채와 우발자산 ············ 316 

04 사채회계 ····································· 317 

적중예상문제 ··································· 329

 

CHAPTER 12 자본회계

01 주주지분 ···································· 340 

02 주당이익 ···································· 356 

적중예상문제 ·································· 359

 

CHAPTER 13 수익과 비용

01 수익일반 ··································· 365 

02 수익의 인식과정 ··················· 366 

03 계약관련 자산과 부채의 재무상태표 표시 ········· 373 

04 거래유형별 수익인식 ··········· 374 

05 건설계약 ···································· 379 

06 비용의 인식 ····························· 384 

적중예상문제 ·································· 386

 

CHAPTER 14 회계변경과 오류수정

01 회계변경 ···································· 395 

02 오류수정 ···································· 399 

적중예상문제 ·································· 403

 

CHAPTER 15 재무제표의 표시

01 재무제표 표시의 개요 ········ 409 

02 재무상태표 ······························· 414 

03 포괄손익계산서 ······················ 419 

04 기타의 재무제표 ···················· 425 

적중예상문제 ·································· 427

 

CHAPTER 16 재무제표 분석

01 재무분석과 재무비율분석의 개요 ·························· 433 

02 재무비율의 종류 ···················· 434 

적중예상문제 ·································· 441

 

CHAPTER 17 현금흐름표

01 현금흐름표의 개요 ··············· 449 

02 영업활동현금흐름 ················· 455 

03 현금흐름표 기타 ··················· 460 

04 발생주의로의 전환 ·············· 461 

적중예상문제 ································· 463

 

PART 02 원가 관리회계

CHAPTER 01 원가회계의기초개념

01 원가회계의 개념 ·················· 472 

02 원가의 분류 ··························· 474 

적중예상문제 ································ 481

 

CHAPTER 02 원가흐름과 집계

01 제조과정과 원가의 흐름 ··········································· 486 

02 제조간접원가재공품제품계정 ······························ 488 

적중예상문제 ································· 492

 

CHAPTER 03 원가배분

01 원가배분의 개요 ·················· 497 

02 제조간접원가 ························· 499 

03 부문별 원가계산 ·················· 501 

적중예상문제 ································ 509

 

CHAPTER 04 개별원가계산과 활동기준원가계산

01 개별원가계산의 개요 ········ 518 

02 개별원가계산의 형태 ········ 520 

03 활동기준원가계산 ··············· 525 

적중예상문제 ································ 529

 

CHAPTER 05 종합원가계산과 결합원가계산

01 종합원가계산 일반 ············· 534 

02 기말재공품의 평가 ············· 538 

03 공손회계 ································· 540 

04 결합원가계산 ························ 542 

적중예상문제 ································ 545

 

CHAPTER 06 원가추정과 CVP분석

01 원가추정 ································· 554 

02 원가조업도이익분석 ······ 555 

적중예상문제 ································ 562

 

CHAPTER 07 전부원가계산과 변동원가계산

01 전부원가계산과 변동원가계산의 의의 ················ 569 

02 전부원가계산 ························ 569 

03 변동원가계산 ························ 570 

04 전부원가계산과 변동원가계산의 이익 비교 ···· 571 

적중예상문제 ······························· 574

 

 

CHAPTER 08 표준원가 차이분석

01 표준원가 차이분석 일반 ··· 579 

02 원가요소별 차이분석 ········· 581 

적중예상문제 ································ 585

 

CHAPTER 09 기타의 관리회계

01 단기적 특수의사결정 ········ 591 

02 종합예산 ································· 597 

적중예상문제 ······························· 599

 

부록

22회 회계원리 기출문제 ··· 606

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2020 주택관리사(보) 1차 회계원리 기본서
  • 저자 : 배정란, 김양수, 신주영|출판사 : 랜드프로
  • 출판일 : 2019-09-25|페이지 : 628
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교재정보
- 최신개정법령 및 출제경향 반영
- 출제빈도 높은 핵심이론 엄선
- 적중예상문제를 통한 이론정리


교재목차

PART01 재무회계

CHAPTER 01 회계와 회계정보

01 부기와 회계의 의의 ·············· 18 

02 회계정보 ····································· 24 

적중예상문제 ··································· 33

 

CHAPTER 02 회계의 순환과정(): 거래의 식별과 기록

01 회계상 거래 ······························ 38 

02 계정 ·············································· 42 

03 분개와 전기 ······························ 46 

04 회계장부 ····································· 49 

적중예상문제 ··································· 50

 

CHAPTER 03 회계의 순환과정(): 결산

01 회계순환과정의 의의 ············ 57 

02 결산의 의의와 절차 ·············· 57 

03 예비절차 ···································· 58 

04 본절차:계정의 마감 ··············· 69 

05 재무제표 작성 ························· 73 

적중예상문제 ··································· 75

 

CHAPTER 04 재무보고를 위한 개념체계

01 개념체계의 의의와 목적 ······ 85 

02 일반목적 재무보고 ················· 88 

03 유용한 재무정보의 질적 특성 ········ 91 

04 재무제표와 보고기업 ············ 100 

05 재무제표 요소 ·························· 102

06 인식과 제거 ······························ 111 

07 측정 ·············································· 115 

08 재무제표의 표시와 공시 ····· 124 

09 자본 및 자본유지개념 ········· 127 

적중예상문제 ·································· 132

 

CHAPTER 05 상품매매업의 회계

01 상품매매거래의 기초 ··········· 140 

02 상품매매에 관한 회계처리 ··142 

03 매출총손익의 계산 ················ 148 

적중예상문제 ··································· 149

 

CHAPTER 06 재고자산

01 재고자산의 개요 ···················· 153 

02 기말재고자산에 포함할 항목 ········· 157 

03 재고자산의 원가배분 ············ 159 

04 추정에 의한 재고자산 평가방법 ··· 167 

05 수량 부족과 저가평가 ·········· 171 

적중예상문제 ···································· 175

 

CHAPTER 07 유형자산

01 유형자산의 기초 ······················ 188 

02 유형자산의 취득원가 ············· 190 

03 후속원가 ······································ 201 

04 감가상각 ······································ 204 

05 취득 이후 유형자산의 평가 ·········· 211 

06 유형자산의 손상차손 ············· 216 

07 유형자산의 제거 ······················ 219 

적중예상문제 ···································· 220

 

CHAPTER 08 무형자산

01 무형자산 일반 ·························· 232 

02 무형자산의 인식과 측정 ····· 235 

03 인식 후의 측정 ······················· 239 

04 영업권 ········································· 242 

적중예상문제 ··································· 245

 

CHAPTER 09 금융자산() : 현금 및 현금성자산과 수취채권

01 현금 및 현금성자산 ·············· 251 

02 수취채권 ····································· 259 

03 매출채권의 손상 ····················· 265 

04 기타채권과 기타채무 ············ 268 

적중예상문제 ··································· 271 

 

CHAPTER 10 금융자산() 관계기업투자 투자부동산

01 금융자산()-금융자산의 기초 ······· 281 

02 관계기업에 대한 투자 ·········· 292 

03 투자부동산 ································· 294 

적중예상문제 ···································· 298

 

CHAPTER 11 부채회계

01 부채 개요 ··································· 307 

02 충당부채 ····································· 312

03 우발부채와 우발자산 ············ 316 

04 사채회계 ····································· 317 

적중예상문제 ··································· 329

 

CHAPTER 12 자본회계

01 주주지분 ···································· 340 

02 주당이익 ···································· 356 

적중예상문제 ·································· 359

 

CHAPTER 13 수익과 비용

01 수익일반 ··································· 365 

02 수익의 인식과정 ··················· 366 

03 계약관련 자산과 부채의 재무상태표 표시 ········· 373 

04 거래유형별 수익인식 ··········· 374 

05 건설계약 ···································· 379 

06 비용의 인식 ····························· 384 

적중예상문제 ·································· 386

 

CHAPTER 14 회계변경과 오류수정

01 회계변경 ···································· 395 

02 오류수정 ···································· 399 

적중예상문제 ·································· 403

 

CHAPTER 15 재무제표의 표시

01 재무제표 표시의 개요 ········ 409 

02 재무상태표 ······························· 414 

03 포괄손익계산서 ······················ 419 

04 기타의 재무제표 ···················· 425 

적중예상문제 ·································· 427

 

CHAPTER 16 재무제표 분석

01 재무분석과 재무비율분석의 개요 ·························· 433 

02 재무비율의 종류 ···················· 434 

적중예상문제 ·································· 441

 

CHAPTER 17 현금흐름표

01 현금흐름표의 개요 ··············· 449 

02 영업활동현금흐름 ················· 455 

03 현금흐름표 기타 ··················· 460 

04 발생주의로의 전환 ·············· 461 

적중예상문제 ································· 463

 

PART 02 원가 관리회계

CHAPTER 01 원가회계의기초개념

01 원가회계의 개념 ·················· 472 

02 원가의 분류 ··························· 474 

적중예상문제 ································ 481

 

CHAPTER 02 원가흐름과 집계

01 제조과정과 원가의 흐름 ··········································· 486 

02 제조간접원가재공품제품계정 ······························ 488 

적중예상문제 ································· 492

 

CHAPTER 03 원가배분

01 원가배분의 개요 ·················· 497 

02 제조간접원가 ························· 499 

03 부문별 원가계산 ·················· 501 

적중예상문제 ································ 509

 

CHAPTER 04 개별원가계산과 활동기준원가계산

01 개별원가계산의 개요 ········ 518 

02 개별원가계산의 형태 ········ 520 

03 활동기준원가계산 ··············· 525 

적중예상문제 ································ 529

 

CHAPTER 05 종합원가계산과 결합원가계산

01 종합원가계산 일반 ············· 534 

02 기말재공품의 평가 ············· 538 

03 공손회계 ································· 540 

04 결합원가계산 ························ 542 

적중예상문제 ································ 545

 

CHAPTER 06 원가추정과 CVP분석

01 원가추정 ································· 554 

02 원가조업도이익분석 ······ 555 

적중예상문제 ································ 562

 

CHAPTER 07 전부원가계산과 변동원가계산

01 전부원가계산과 변동원가계산의 의의 ················ 569 

02 전부원가계산 ························ 569 

03 변동원가계산 ························ 570 

04 전부원가계산과 변동원가계산의 이익 비교 ···· 571 

적중예상문제 ······························· 574

 

 

CHAPTER 08 표준원가 차이분석

01 표준원가 차이분석 일반 ··· 579 

02 원가요소별 차이분석 ········· 581 

적중예상문제 ································ 585

 

CHAPTER 09 기타의 관리회계

01 단기적 특수의사결정 ········ 591 

02 종합예산 ································· 597 

적중예상문제 ······························· 599

 

부록

22회 회계원리 기출문제 ··· 606

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교재정보
- 최신개정법령 및 출제경향 반영
- 출제빈도 높은 핵심이론 엄선
- 적중예상문제를 통한 이론정리


교재목차

PART01 재무회계

CHAPTER 01 회계와 회계정보

01 부기와 회계의 의의 ·············· 18 

02 회계정보 ····································· 24 

적중예상문제 ··································· 33

 

CHAPTER 02 회계의 순환과정(): 거래의 식별과 기록

01 회계상 거래 ······························ 38 

02 계정 ·············································· 42 

03 분개와 전기 ······························ 46 

04 회계장부 ····································· 49 

적중예상문제 ··································· 50

 

CHAPTER 03 회계의 순환과정(): 결산

01 회계순환과정의 의의 ············ 57 

02 결산의 의의와 절차 ·············· 57 

03 예비절차 ···································· 58 

04 본절차:계정의 마감 ··············· 69 

05 재무제표 작성 ························· 73 

적중예상문제 ··································· 75

 

CHAPTER 04 재무보고를 위한 개념체계

01 개념체계의 의의와 목적 ······ 85 

02 일반목적 재무보고 ················· 88 

03 유용한 재무정보의 질적 특성 ········ 91 

04 재무제표와 보고기업 ············ 100 

05 재무제표 요소 ·························· 102

06 인식과 제거 ······························ 111 

07 측정 ·············································· 115 

08 재무제표의 표시와 공시 ····· 124 

09 자본 및 자본유지개념 ········· 127 

적중예상문제 ·································· 132

 

CHAPTER 05 상품매매업의 회계

01 상품매매거래의 기초 ··········· 140 

02 상품매매에 관한 회계처리 ··142 

03 매출총손익의 계산 ················ 148 

적중예상문제 ··································· 149

 

CHAPTER 06 재고자산

01 재고자산의 개요 ···················· 153 

02 기말재고자산에 포함할 항목 ········· 157 

03 재고자산의 원가배분 ············ 159 

04 추정에 의한 재고자산 평가방법 ··· 167 

05 수량 부족과 저가평가 ·········· 171 

적중예상문제 ···································· 175

 

CHAPTER 07 유형자산

01 유형자산의 기초 ······················ 188 

02 유형자산의 취득원가 ············· 190 

03 후속원가 ······································ 201 

04 감가상각 ······································ 204 

05 취득 이후 유형자산의 평가 ·········· 211 

06 유형자산의 손상차손 ············· 216 

07 유형자산의 제거 ······················ 219 

적중예상문제 ···································· 220

 

CHAPTER 08 무형자산

01 무형자산 일반 ·························· 232 

02 무형자산의 인식과 측정 ····· 235 

03 인식 후의 측정 ······················· 239 

04 영업권 ········································· 242 

적중예상문제 ··································· 245

 

CHAPTER 09 금융자산() : 현금 및 현금성자산과 수취채권

01 현금 및 현금성자산 ·············· 251 

02 수취채권 ····································· 259 

03 매출채권의 손상 ····················· 265 

04 기타채권과 기타채무 ············ 268 

적중예상문제 ··································· 271 

 

CHAPTER 10 금융자산() 관계기업투자 투자부동산

01 금융자산()-금융자산의 기초 ······· 281 

02 관계기업에 대한 투자 ·········· 292 

03 투자부동산 ································· 294 

적중예상문제 ···································· 298

 

CHAPTER 11 부채회계

01 부채 개요 ··································· 307 

02 충당부채 ····································· 312

03 우발부채와 우발자산 ············ 316 

04 사채회계 ····································· 317 

적중예상문제 ··································· 329

 

CHAPTER 12 자본회계

01 주주지분 ···································· 340 

02 주당이익 ···································· 356 

적중예상문제 ·································· 359

 

CHAPTER 13 수익과 비용

01 수익일반 ··································· 365 

02 수익의 인식과정 ··················· 366 

03 계약관련 자산과 부채의 재무상태표 표시 ········· 373 

04 거래유형별 수익인식 ··········· 374 

05 건설계약 ···································· 379 

06 비용의 인식 ····························· 384 

적중예상문제 ·································· 386

 

CHAPTER 14 회계변경과 오류수정

01 회계변경 ···································· 395 

02 오류수정 ···································· 399 

적중예상문제 ·································· 403

 

CHAPTER 15 재무제표의 표시

01 재무제표 표시의 개요 ········ 409 

02 재무상태표 ······························· 414 

03 포괄손익계산서 ······················ 419 

04 기타의 재무제표 ···················· 425 

적중예상문제 ·································· 427

 

CHAPTER 16 재무제표 분석

01 재무분석과 재무비율분석의 개요 ·························· 433 

02 재무비율의 종류 ···················· 434 

적중예상문제 ·································· 441

 

CHAPTER 17 현금흐름표

01 현금흐름표의 개요 ··············· 449 

02 영업활동현금흐름 ················· 455 

03 현금흐름표 기타 ··················· 460 

04 발생주의로의 전환 ·············· 461 

적중예상문제 ································· 463

 

PART 02 원가 관리회계

CHAPTER 01 원가회계의기초개념

01 원가회계의 개념 ·················· 472 

02 원가의 분류 ··························· 474 

적중예상문제 ································ 481

 

CHAPTER 02 원가흐름과 집계

01 제조과정과 원가의 흐름 ··········································· 486 

02 제조간접원가재공품제품계정 ······························ 488 

적중예상문제 ································· 492

 

CHAPTER 03 원가배분

01 원가배분의 개요 ·················· 497 

02 제조간접원가 ························· 499 

03 부문별 원가계산 ·················· 501 

적중예상문제 ································ 509

 

CHAPTER 04 개별원가계산과 활동기준원가계산

01 개별원가계산의 개요 ········ 518 

02 개별원가계산의 형태 ········ 520 

03 활동기준원가계산 ··············· 525 

적중예상문제 ································ 529

 

CHAPTER 05 종합원가계산과 결합원가계산

01 종합원가계산 일반 ············· 534 

02 기말재공품의 평가 ············· 538 

03 공손회계 ································· 540 

04 결합원가계산 ························ 542 

적중예상문제 ································ 545

 

CHAPTER 06 원가추정과 CVP분석

01 원가추정 ································· 554 

02 원가조업도이익분석 ······ 555 

적중예상문제 ································ 562

 

CHAPTER 07 전부원가계산과 변동원가계산

01 전부원가계산과 변동원가계산의 의의 ················ 569 

02 전부원가계산 ························ 569 

03 변동원가계산 ························ 570 

04 전부원가계산과 변동원가계산의 이익 비교 ···· 571 

적중예상문제 ······························· 574

 

 

CHAPTER 08 표준원가 차이분석

01 표준원가 차이분석 일반 ··· 579 

02 원가요소별 차이분석 ········· 581 

적중예상문제 ································ 585

 

CHAPTER 09 기타의 관리회계

01 단기적 특수의사결정 ········ 591 

02 종합예산 ································· 597 

적중예상문제 ······························· 599

 

부록

22회 회계원리 기출문제 ··· 606

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