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소득공제
Managerial Accounting
For the US CPA Exam 9판
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이러닝코리아 2025.06.27.
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CBT Introduction

PART I Cost Accounting

Chapter 01 | Managerial Accounting
01 Basic concepts
02 Cost concepts
03 Cost Flow
04 MCQ (Multiple Choice Questions)
05 TBS (Task-Based Simulation)
06 Case study

Chapter 02 | Job-order costing
01 Job-order costing
02 Job-order cost flow
03 Application of manufacturing overhead
04 Allocation of support department cost
05 MCQ (Multiple Choice Questions)
06 TBS (Task-Based Simulation)
07 Case study

Chapter 03 | Process Costing
01 Introduction
02 Process costing
03 Spoilage
04 Hybrid costing
05 MCQ (Multiple Choice Questions)
06 TBS (Task-Based Simulation)
07 Case study

Chapter 04 | Activity Based Costing
01 Introduction
02 Activity-Based Costing
03 Activity-Based Management
04 MCQ (Multiple Choice Questions)
05 TBS (Task-Based Simulation)
06 Case study

Chapter 05 | Joint Products
01 Introduction
02 Allocation method
03 Sell or process further decision
04 MCQ (Multiple Choice Questions)
05 TBS (Task-Based Simulation)

Chapter 06 | Just-in-time and Value Chain
01 Just-In-Time(JIT)
02 Value Chain
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)

PART II Planning & Analysis

Chapter 07 | Cost Behavior
01 Cost behavior
02 Estimating cost function
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)

Chapter 08 | Cost-Volume-Profit(CVP) Analysis
01 Basic of CVP analysis
02 The break-even point (BEP)
03 CVP analysis
04 MCQ (Multiple Choice Questions)
05 TBS (Task-Based Simulation)

Chapter 09 | Variable and Absorption Costing
01 Variable and absorption costing
02 Operating income
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)

Chapter 10 | Planning and Budgeting
01 Strategy and Planning
02 Budgets
03 Master Budget
04 MCQ (Multiple Choice Questions)
05 TBS (Task-Based Simulation)

Chapter 11 | Pricing
01 Pricing decisions
02 Transfer pricing
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)

Chapter 12 | Decision Making
01 Decision making rules
02 Types of decision making
03 Decision making under uncertainty
04 MCQ (Multiple Choice Questions)
05 TBS (Task-Based Simulation)

PART III Control & Performance Measures

Chapter 13 | Responsibility Accounting
01 Decentralization
02 Responsibility accounting
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)

Chapter 14 | Standard Costing
01 Standard costing
02 Variance analysis
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)

Chapter 15 | Performance Measure
01 Performance measures for investment center
02 Balanced Scorecard(BSC)
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)

Chapter 16 | Quality Control
01 Quality control
02 MCQ (Multiple Choice Questions)
03 TBS (Task-Based Simulation)

저자 소개 1

연세대학교 경영학과를 졸업, 한국·미국 공인회계사, 미국 재무분석사(CFA)이다. 삼일회계법인에서 근무, 서강대학교·아주대학교 겸임교수 등을 역임하였으며 현재 일신회계법인이사, 이러닝코리아(ELK) 대표이사이다. 저서로는 『재무관리』, 『정부회계』, 『카툰에세이 세금전쟁』, 『만화로 배우는 금융경제이야기』, 『만화로 보는 에피소드 경영학 시리즈』, 『만화로 보는 맨큐의 경제학 시리즈』 등이 있다.

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발행일
2025년 06월 27일
쪽수, 무게, 크기
427쪽 | 188*257*18mm
ISBN13
9791189168452

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