PART 01 재무회계
Chapter 01 회계이론 · 3
1. 재무회계 개념체계의 목적 ····························································· 3
2. 재무제표의 기본가정 ······································································· 3
3. 재무정보의 질적 특성 ····································································· 4
4. 재무제표의 기본요소 ······································································· 5
5. 재무제표 구성요소의 인식 ····························································· 6
6. 재무제표 기본요소의 측정속성 ······················································ 6
7. 회계주체이론(지분이론) ································································· 8
연습문제 / 9 해설 / 18
Chapter 02 재무제표의 작성 및 분석 · 20
1. 자산평가의 측정속성 ····································································· 20
2. 재무제표(기준서 제21호) ····························································· 20
3. 재무상태표(기준서 제1001호) ····················································· 21
4. 포괄손익계산서(기준서 제1001호) ·············································· 23
5. 현금주의와 발생주의 ····································································· 25
6. 중간재무보고(기준서 제1034호) ················································· 25
7. 재무비율분석 ·················································································· 25
연습문제 / 27 해설 / 46
Chapter 03 금융자산 · 54
1. 현금및현금성자산 ·········································································· 54
2. 단기은행예치금 ·············································································· 54
3. 분류에 주의할 사항 ······································································· 54
4. 은행계정조정표 ·············································································· 55
5. 대손의 인식방법 ············································································ 55
6. 매출채권의 양도 및 할인 ····························································· 56
연습문제 / 57 해설 / 70
Chapter 04 재고자산 · 77
1. 재고자산(당기순매입액)의 취득원가에 포함되는 지출 ············ 77
2. 기말재고자산에 포함시켜야 하는지의 여부 ······························· 77
3. 원가흐름에 대한 가정 ··································································· 77
4. 후입선출법의 장ㆍ단점 ································································· 78
5. 매출총이익률법 ·············································································· 78
6. 매출가격환원법(소매재고법) ······················································· 79
7. 감모손실과 평가손실 ····································································· 79
연습문제 / 81 해설 / 105
Chapter 05 지분상품과 채무상품 · 115
1. 금융자산 분류와 평가 ································································· 115
2. 금융자산별 회계처리 ··································································· 115
3. 후속측정 ························································································ 117
4. 손상차손 및 손상차손환입 ························································· 118
5. 양 도 ····························································································· 119
6. 지분법 ··························································································· 119
연습문제 / 121 해설 / 129
Chapter 06 유형자산과 무형자산 · 133
1. 유형자산의 정의와 인식 ····························································· 133
2. 유형자산의 취득원가 ··································································· 133
3. 개별자산의 취득원가 구성 ························································· 134
4. 교환에 의한 취득 ······································································· 135
5. 차입원가의 자본화 ······································································· 135
6. 유형자산의 감가상각 ··································································· 137
7. 원가모형과 재평가모형 ······························································· 138
8. 무형자산의 종류 ·········································································· 139
9. 무형자산의 상각 ·········································································· 140
10. 손상차손과 손상차손환입 ························································· 141
연습문제 / 142 해설 / 195
Chapter 07 부 채 · 221
1. 부채의 정의와 분류 ····································································· 221
2. 충당부채와 우발부채, 우발자산의 회계처리 ··························· 221
3. 충당부채 ························································································ 222
4. 충당부채의 한국채택국제회계기준 사례의 열거 ····················· 223
5. 충당부채로 인식하지 않는 경우 ················································ 223
6. 보고기간 후 사건 ········································································ 224
7. 사 채 ··························································································· 224
8. 종업원 급여 ·················································································· 226
연습문제 / 229 해설 / 252
Chapter 08 자본ㆍ전환증권ㆍ주당이익 · 262
1. 자본의 구성 ·················································································· 262
2. 자기주식 ························································································ 266
3. 전환증권 ························································································ 267
4. 주당순이익과 주당계속사업이익 ················································ 271
연습문제 / 274 해설 / 301
Chapter 09 고객과의 계약에서 생기는 수익 · 319
1. 계약 식별 ······················································································ 319
2. 수행의무 식별 ·············································································· 321
3. 거래가격 산정 ·············································································· 323
4. 거래가격을 수행의무에 배분 ····················································· 329
5. 수행의무를 이행할 때에 수익인식 ············································ 333
연습문제 / 342 해설 / 358
Chapter 10 회계정책, 추정의 변경 및 오류수정 · 366
1. 회계정책 ························································································ 366
2. 회계추정의 변경 ·········································································· 367
3. 오류수정 ························································································ 368
연습문제 / 369 해설 / 382
Chapter 11 현금흐름표 · 388
1. 현금흐름표의 의의와 효익 ························································· 388
2. 현금흐름표의 표시 ······································································· 388
3. 현금흐름의 보고 ·········································································· 390
연습문제 / 392 해설 / 406
Chapter 12 기타회계 및 보고 · 414
1. 주식기준보상 ················································································ 414
2. 리 스 ··························································································· 416
3. 법인세 ··························································································· 423
4. 환율변동효과 ················································································ 425
5. 보고기간 후 사건 ········································································ 427
6. 중간재무보고 ················································································ 428
연습문제 / 431 해설 / 444
Chapter 13 고급회계 · 448
1. 관계기업투자 ················································································ 448
2. 연결회계 ························································································ 450
3. 사업결합 ························································································ 453
연습문제 / 457 해설 / 464
Appedix 건설계약 · 466

PART 02 원가관리회계
Chapter 01 원가관리회계의 기본개념 · 475
1. 회계의 분류 ·················································································· 475
2. 원가(Cost) ···················································································· 475
3. 원가의 분류 ·················································································· 475
4. 원가회계시스템 ············································································ 476
5. 원가의 흐름 ·················································································· 477
연습문제 / 479 해설 / 487
Chapter 02 개별원가계산 · 491
1. 의 의 ··························································································· 491
2. 개별작업의 원가요소별 원가의 집계(작업원가표) ················· 491
3. 제조간접비의 개별작업별 배분 ·················································· 491
연습문제 / 493 해설 / 503
Chapter 03 원가배분 · 509
1. 원가배분의 목적 ·········································································· 509
2. 원가배분기준 ················································································ 509
3. 제조간접비의 배분 ······································································· 509
연습문제 / 511 해설 / 523

Chapter 04 결합원가계산 · 526
1. 결합원가의 배분 ·········································································· 526
2. 부산물의 회계처리 ······································································· 526
연습문제 / 527 해설 / 534
Chapter 05 종합원가계산 · 538
1. 의 의 ····························································································· 538
2. 종합원가계산의 5단계 ································································· 538
3. 공손품 회계 ·················································································· 539
4. 감손모형 ························································································ 539
연습문제 / 540 해설 / 558
Chapter 06 표준원가계산 · 569
1. 제품단위당 표준원가의 설정 ····················································· 569
2. 표준원가 차이분석 ······································································· 569
연습문제 / 571 해설 / 590
Chapter 07 변동원가계산 · 599
1. 변동원가계산 vs 전부원가계산 ·················································· 599
2. 변동원가계산의 유용성과 한계 ·················································· 599
3. 손익계산서의 비교 ······································································· 600
4. 순이익차이의 조정 ······································································· 600
연습문제 / 601 해설 / 616

Chapter 08 원가추정 · 621
1. 선형원가함수 ················································································ 621
2. 선형원가함수 추정방법 ······························································· 621
3. 비선형 원가함수 (학습곡선) ····················································· 621
연습문제 / 622 해설 / 628
Chapter 09 CVP 분석 · 631
1. 공헌이익과 공헌이익률 ······························································· 631
2. 손익분기점(BEP) ········································································· 631
3. 목표이익－판매수량(QTI) & 매출액(STI) ·································· 632
4. 안전한계 및 안전한계율 ····························································· 632
5. 영업레버리지도(DOL) ································································· 632
6. 복수제품의 CVP ··········································································· 633
7. 현금흐름 분기점 ·········································································· 633
8. 민감도 분석 ·················································································· 633
연습문제 / 634 해설 / 648
Chapter 10 단기특수의사결정 · 656
1. 특별주문의 수락 & 거부 ···························································· 656
2. 부품의 자가제조 & 외부구입 ····················································· 656
3. 제품라인의 유지 또는 폐지 ······················································· 656
4. 제약자원하의 의사결정 ······························································· 656
연습문제 / 657 해설 / 681
Chapter 11 종합예산 · 693
1. 판매예산 ························································································ 693
2. 제조예산(생산량예산) ································································· 693
3. 제조원가예산 ················································································ 693
4. 매출원가예산 ················································································ 694
5. 현금예산 ························································································ 694
연습문제 / 695 해설 / 701
Chapter 12 자본예산 · 705
1. 현금흐름의 추정 ·········································································· 705
2. 투자안의 분석방법 ······································································· 706
3. 순현재가치법과 내부수익율법의 비교 ······································ 708
연습문제 / 709 해설 / 713
Chapter 13 불확실성하의 의사결정 · 715
1. 완전정보의 기대가치(EVPI) ······················································· 715
2. 차이조사결정모형 ········································································ 715
3. 예측오차의 원가 ·········································································· 716
4. 재고관리 ························································································ 716
연습문제 / 717 해설 / 724
Chapter 14 책임회계와 사내대체가격 · 728
1. 책임회계제도의 목적 ··································································· 728
2. 책임중심점 ···················································································· 728
3. 원가중심점 성과평가：직접재료비 차이분석(복수의 재료) ·· 728
4. 판매부품의 성과평가 ··································································· 729
5. 투자중심점 성과평가 ··································································· 729
6. 사내대체가격 ················································································ 730
연습문제 / 731 해설 / 755
Chapter 15 최신이론 · 763
1. 목표원가계산(Target Costing) ·················································· 763
2. 균형성과표(Balanced scorecard) ············································ 765
3. 품질원가 ························································································ 769
4. 전략적 원가관리 ·········································································· 769
연습문제 / 771 해설 / 781
Appedix 원가관리회계 용어 · 783