P A R T 1 재무회계

CHAPTER 01 회계의 기초 ·················································································· 2
1. 재무보고를 위한 개념체계 ······························································· 2
2. 회계의 순환과정과 회계방정식 ····························································· 36
예상문제 ·················································································· 47
CHAPTER 02 재고자산 ················································································ 68
1. 재고자산의 본질 ············································································· 68
2. 재고자산의 평가 ····················································································· 72
3. 재고자산오류의 영향 ·········································································· 84
예상문제 ············································································· 85
CHAPTER 03 금융자산(1) ···················································································· 104
1. 현금 및 현금성자산 ··································································· 104
2. 매출채권과 매입채무 ····································································· 110
3. 어음의 할인 ························································································ 115
예상문제 ························································································ 117
CHAPTER 04 금융자산(2) ····················································································· 131
예상문제 ·························································································· 146
CHAPTER 05 유형자산 ·············································································· 155
1. 유형자산의 인식 ·············································································· 155
2. 감가상각과 손상 ·················································································· 169
3. 재평가모형의 회계처리 ······························································ 177
4. 유형자산의 제거 ········································································ 180
예상문제 ····················································································· 183
CHAPTER 06 투자부동산 ···················································································· 206
예상문제 ·············································································· 212
CHAPTER 07 무형자산 ··················································································· 215
예상문제 ················································································· 228
CHAPTER 08 부채 ························································································· 239
1. 사채 ·························································································· 239
2. 충당부채와 우발부채 ···································································· 253
3. 퇴직급여제도 ············································································· 260
예상문제 ······················································································ 264
CHAPTER 09 자본 ················································································ 281
예상문제 ···················································································· 296
CHAPTER 10 수익?비용?이익 ································································ 306
1. 수익 ························································································· 306
2. 비용 ················································································ 319
3. 이익 ···························································································· 324
예상문제 ············································································ 329
CHAPTER 11 결산과 재무제표 ··········································································· 342
1. 재무제표일반 ·················································································· 342
2. 재무상태표 ·················································································· 356
3. 포괄손익계산서 ············································································ 361
4. 자본변동표 ························································································· 367
5. 현금흐름표 ·················································································· 369
6. 주석 ································································································ 376
7. 재무제표비율분석 ··········································································· 378
예상문제 ································································································ 388
CHAPTER 12 리스와 외화환산 ························································ 412
예상문제 ····························································································· 426

P A R T 2 원가회계

CHAPTER 01 원가의 기초 ···················································································· 434
1. 원가의 기본개념 ········································································ 434
2. 원가관계계정 ············································································ 442
예상문제 ····················································································· 448
CHAPTER 02 제조간접원가의 배부 ······························································ 455
1. 제조간접원가의 제품별 배부(개별원가계산) ··························································· 455
2. 부문별원가계산 ·············································································· 462
3. 활동기준원가계산 ············································································· 466
예상문제 ······························································································· 470
CHAPTER 03 종합원가계산 ···················································································· 477
예상문제 ························································································· 486
CHAPTER 04 결합원가계산 ··········································································································· 493
예상문제 ································································································ 496
CHAPTER 05 표준원가계산 ···································································· 501
예상문제 ······················································································· 507
CHAPTER 06 변동원가계산 ··········································································································· 514
예상문제 ························································································ 521
CHAPTER 07 CVP분석 ···························································································· 526
예상문제 ·········································································· 534
CHAPTER 08 특수원가계산 ·············································································· 541
예상문제 ·················································································· 552

P A R T 3 정부회계

CHAPTER 01 정부회계의 기본개념 ·································································· 560
CHAPTER 02 재무제표일반 ········································································ 567
CHAPTER 03 재정상태표와 자산?부채의 평가 ··················································· 572
1. 재정상태표 ················································································· 572
2. 자산의 평가 ··········································································· 576
3. 부채의 평가 ········································································· 582
CHAPTER 04 재정운영표와 수익?비용 ··································································· 586
1. 재정운영표 ······················································································· 586
2. 수익?비용 ················································································· 591
CHAPTER 05 순자산변동표 ················································································ 595
CHAPTER 06 현금흐름표 [지] ········································································· 597
CHAPTER 07 필수보충정보, 주석, 부속명세서 ·············································· 599
예상문제 ·························································································· 601

P A R T 4 최근기출문제

01. 2021년 9급 세무직 기출문제 ··································································· 616
02. 2021년 9급 관세직 기출문제 ································································ 628
03. 2021년 9급 지방직 기출문제 ···································································· 640
04. 2021년 7급 세무직 기출문제 ··································································· 651
05. 2021년 7급 서울시 기출문제 ··································································· 668
06. 2020년 9급 세무직 기출문제 ··································································· 683
07. 2020년 9급 관세직 기출문제 ······································································ 695
08. 2020년 9급 지방직 기출문제 ··································································· 708
09. 2020년 7급 세무직 기출문제 ·································································· 720
10. 2020년 7급 서울시 기출문제 ··································································· 732
11. 2019년 9급 세무직 기출문제 ·································································· 744
12. 2019년 9급 서울시 기출문제 ····························································· 756
13. 2019년 9급 지방직 기출문제 ··································································· 766
14. 2019년 9급 관세직 기출문제 ····························································· 778
15. 2019년 7급 세무직 기출문제 ···································································· 790
16. 2019년 7급 서울시 기출문제 ·································································· 802