01 정부회계의 이해 · 7
1절 재정과 정부회계 ···································································· 7
2절 국가회계의 개념과 국가회계실체 ······································· 12
3절 지방자치단체회계와 지방자치단체회계실체 ······················· 16
4절 정부회계관련 법령 ······························································ 17
5절 정부의 결산 ········································································· 30
연습문제 ······················································································ 32

02 재정상태표 · 47
1절 총칙의 주요 내용 ································································ 47
2절 자산의 주요 내용 ································································ 48
3절 부채의 주요 내용 ································································ 52
4절 순자산의 주요 내용 ···························································· 54
연습문제 ······················································································ 59

03 재정운영표 · 70
1절 재정운영표의 구조와 양식 ················································· 73
2절 프로그램원가(사업원가) ······················································ 81
3절 재정운영순원가 ···································································· 88
4절 수익과 비용의 인식기준 ····················································· 90
연습문제 ······················································································ 98

04 자산과 부채의 평가 · 115
1절 자산 및 부채의 평가 요약 ··············································· 115
2절 국가회계기준 조문 별 학습 ·············································· 118
연습문제 ··················································································· 154

05 순자산변동표 · 180
연습문제 ··················································································· 187

05-2 현금흐름표 · 197
연습문제 ··················································································· 201

06 주석(필수보충정보, 부속명세서) · 203
연습문제 ··················································································· 209

07 국고금회계, 세입·세출외거래 · 212
1절 국고금회계 ········································································· 212
2절 세입·세출외거래 ······························································ 216
연습문제 ··················································································· 220

08 재무제표 통합 · 223
연습문제 ··················································································· 230

최종정리문제 · 233

부록1 지방자치단체 재무제표 사례 · 245
광주광역시 재무제표(발췌) ······················································ 247

부록2 관련법령 · 281
국가회계기준에 관한 규칙 ······················································ 283
지방자치단체 회계기준에 관한 규칙 ······································ 300
국가회계법 ················································································ 314
국가회계법 시행령 ··································································· 320
국가재정법 (결산) ····································································· 325
지방회계법 ················································································ 327
지방회계법 시행령 (결산) ························································ 338