제 1 장 재무보고를 위한 개념체계
기본문제 ············································· 1-3
01 회계의 정의 ········································· 1-4
02 일반적으로 인정된 회계원칙과 한국채택국제회계기준 ························ 1-7
03 한국채택국제회계기준에 의한 일반목적의 재무제표 ························· 1-10

제 2 장 현금과 수취채권
기본문제 ············································· 2-3
01 현금 및 금융상품과 은행계정조정표 ··· 2-5
02 매출채권 종합 ···································· 2-11
03 매출채권 회계처리의 종합 ················ 2-16

제 3 장 재고자산과 농림어업자산
기본문제 ············································· 3-3
01 재고자산의 Cut-Off ···························· 3-6
02 재고자산 회계처리의 종합 ················ 3-12
03 다기간에서의 재고자산평가손실 ······· 3-17
04 재고자산관련 회계처리에 따른 손익효과 ·· 3-23
응용문제 ··········································· 3-26
01 재고자산의 소유권파악과 저가평가 ·· 3-29
02 재고자산 관련 비용의 분류 ··············· 3-33
03 매출총이익률법을 이용한 카이팅의 적발 ·· 3-36
04 소매재고법의 매출원가계산 ·············· 3-40
05 생물자산과 수확물의 회계처리 ········· 3-45
06 재고자산 관련 종합문제 ···················· 3-52

제 4 장 유형자산과 투자부동산
기본문제 ············································· 4-3
01 장기연불조건의 취득과 채무증권의 의무매입 ·············································· 4-5
02 정부보조금, 복구충당부채와 교환취득 ·· 4-11
03 교환거래 회계처리의 비교 ················ 4-16
04 정부보조금의 특수상황 ····················· 4-23
05 재평가모형과 투자부동산으로의 대체 4-29
응용문제 ··········································· 4-33
01 유형자산 종합 ···································· 4-35
02 사후처리 및 복구관련 충당부채의 측정 변경 ··········································· 4-40
03 재평가된 자산의 손상차손과 손상환입 ·· 4-47
04 유형자산의 재평가모형과 계정재분류 ·· 4-53

제 5 장 차입원가의 자본화
기본문제 ············································· 5-3
01 다기간에서의 차입원가 자본화 ··········· 5-5
02 정부보조금과 차입원가의 자본화 ······ 5-12
03 토지의 개발과 차입원가의 자본화 ···· 5-19
04 3기간의 차입원가 자본화 ·················· 5-24

제 6 장 무형자산과 기타자산
기본문제 ············································· 6-3
01 무형자산의 내용연수와 상각의 결정 ··· 6-5
02 유형자산과 무형자산의 일괄취득 ······ 6-10
03 연구단계와 개발단계의 구분 ············· 6-14
04 무형자산과 관련된 다양한 회계처리 ·· 6-20

제 7 장 금융부채와 사채
기본문제 ············································· 7-3
01 사채발행과 상환의 종합문제 ··············· 7-5
02 이자지급일과 결산일이 다른 사채의 발행 ····················································· 7-9
03 연속상환사채의 회계처리 ·················· 7-13
응용문제 ··········································· 7-16
01 자기사채의 취득과 출자전환, 조건변경 ·· 7-18
02 금융부채의 조건변경 ························· 7-24

제 8 장 충당부채와 종업원급여
기본문제 ············································· 8-3
01 충당부채와 관련하여 발생가능한 상황 8-6
02 충당부채의 인식 ································ 8-12
03 충당부채와 우발부채의 공시 ············· 8-16
04 확정급여제도의 근무원가와 이자원가 8-19
05 보험수리적손익의 추정 ····················· 8-23
응용문제 ··········································· 8-26
01 현재가치로 측정하는 충당부채 ········· 8-28
02 충당부채와 보고기간후 사건 ············· 8-34
03 순확정급여자산의 자산인식 상한 ······ 8-38
04 과거근무원가와 제도의 정산 ············· 8-42

제 9 장 자 본
기본문제 ············································· 9-3
01 자기주식의 회계처리 ··························· 9-5
02 이익배당 우선주와 상환우선주의 회계처리 ············································ 9-11
03 자본변동표와 이익잉여금처분계산서의 작성 ··················································· 9-19
04 자기주식이 있는 자본변동표 ············· 9-25

제 10 장 수익인식
기본문제 ··········································· 10-3
01 수행의무의 식별 ································ 10-7
02 계약의 변경과 변동대가의 구분 ······ 10-15
03 사례별 수익의 인식 ························· 10-25
04 재매입조건, 반품가능판매와 변동대가 10-36
05 라이선스와 프랜차이즈 ··················· 10-44
응용문제 ·········································· 10-48
01 할인권부여와 포인트제도 관련 고객충성제도 ··································· 10-51
02 수익인식의 종합문제 ······················· 10-60
03 추정의 변경에 따른 건설계약의 손익인식 10-67
04 진행률 계산의 특수상황 ·················· 10-75

제 11 장 투자목적 금융자산
기본문제 ··········································· 11-3
01 투자지분상품의 회계처리 ·················· 11-5
02 투자채무상품의 회계처리 ················ 11-12
03 금융자산의 분류방법에 따른 손익효과 차이 ·································· 11-21
04 금융자산의 손상과 현금흐름의 변경 11-28
05 금융자산의 재분류 ··························· 11-35
응용문제 ·········································· 11-40
01 투자금융자산 종합문제 ··················· 11-43
02 금융보증과 지속적관여의 회계처리 11-47

제 12 장 복합금융상품
기본문제 ··········································· 12-3
01 전환사채와 신주인수권부사채의 비교 ·· 12-6
02 복합금융상품의 권리행사와 부채비율 ·· 12-14
응용문제 ·········································· 12-19
01 상황별 전환사채의 발행 ·················· 12-21
02 전환사채의 특수모형 ······················· 12-27

제 13 장 주식기준보상
기본문제 ··········································· 13-3
01 행사수량과 행사금액이 변동되는 비시장성과조건 ································· 13-6
02 가득기간과 행사금액이 변동되는 비시장성과조건 ······························· 13-12
03 시장성과조건부 주식기준보상거래 · 13-19
04 지분상품의 조건변경과 현금청산 ···· 13-23
05 현금결제형 주식기준보상거래 ········· 13-28
응용문제 ·········································· 13-31
01 주식결제형 보상거래의 공정가치 측정 우선순위 ·································· 13-34
02 기업선택형 주식기준보상거래와 초과결제 ·········································· 13-39
03 선택형 주식기준보상거래 ···················· 13-45

제 14 장 주당이익
기본문제 ··········································· 14-3
01 가중평균유통보통주식수의 계산 ······· 14-5
02 보통주귀속이익의 계산 ····················· 14-9
03 비교목적의 재무제표와 주당이익 ···· 14-14
04 기본주당이익과 희석주당이익 ········· 14-18
응용문제 ·········································· 14-21
01 계속영업이익을 기준으로 한 희석효과의 검토 ·················································· 14-23
02 자본의 변동과 주당이익 ·················· 14-29

제 15 장 리 스
기본문제 ··········································· 15-3
01 리스제공자의 회계처리 ····················· 15-5
02 리스이용자의 회계처리 ··················· 15-11
03 운용리스의 회계처리 ······················· 15-18
04 리스부채의 재평가 ··························· 15-26
응용문제 ·········································· 15-32
01 리스이용자의 리스계약 변경 ··········· 15-36
02 판매형리스 ······································· 15-45
03 판매후리스 계약 ······························ 15-51

제 16 장 법인세회계
기본문제 ··········································· 16-3
01 이연법인세자산과 부채의 상계 ········· 16-5
02 법인세기간간배분과 기간내배분의 기초 ················································· 16-15
03 결손금의 이월공제와 소급공제 ······· 16-20
04 법인세기간간배분과 기간내배분의 응용 ················································· 16-26
응용문제 ·········································· 16-28
01 자본금과 적립금 조정명세서 ··········· 16-30
02 자본금과 적립금조정명세서의 응용 ·· 16-35
03 법인세기간간배분과 기간내배분의 종합 ················································· 16-41

제 17 장 회계변경과 오류수정
기본문제 ··········································· 17-3
01 오류수정으로 인한 세전이익효과 ······ 17-5
02 오류수정에 대한 법인세효과 ··········· 17-10
03 유형별 회계변경과 오류수정 ··········· 17-16
04 항목별 당기오류의 수정 ·················· 17-21
응용문제 ·········································· 17-24
01 비교표시 재무제표의 재작성 ··········· 17-26
02 회계변경과 오류수정 종합 ··············· 17-32

제 18 장 현금흐름표
기본문제 ··········································· 18-3
01 시산표를 이용한 현금흐름표의 작성 ·· 18-5
02 투자활동과 재무활동 현금흐름 ······· 18-13
03 활동별 현금흐름 ······························ 18-21
응용문제 ·········································· 18-24
01 현금흐름표의 작성 ··························· 18-28
02 상황별 현금흐름 ······························ 18-33

제 19 장 재무회계의 기타사항
기본문제 ··········································· 19-3
01 중단영업손익의 계산 ························· 19-5
02 처분자산집단의 손상 ························· 19-9

제 20 장 환율변동회계와 파생상품회계
기본문제 ··········································· 20-3
01 외화거래의 기능통화로의 환산 ········· 20-6
02 비화폐성 외화거래의 환산 ··············· 20-12
03 외화사채의 환율변동효과 ················ 20-15

제 21 장 관계기업과 공동기업투자
기본문제 ··········································· 21-3
01 지분법의 기본모형 ···························· 21-6
02 단계적 취득과 단계적 처분 ············· 21-13
03 지분법의 중지와 재개 ······················ 21-18
04 관계기업투자주식의 손상 ················ 21-23
응용문제 ·········································· 21-26
01 관계기업투자주식에 대한 지분법 ···· 21-28
02 현물출자에 대한 지분법 ·················· 21-31

제 22 장 사업결합과 합병회계
기본문제 ··········································· 22-3
01 사업결합으로 취득한 무형자산 ········· 22-6
02 사업결합과 무형자산 ······················· 22-13
03 상호투자주식과 합병 ······················· 22-18
04 영업권이 포함된 현금흐름 창출단위에 대한 손상과 환입 ····························· 22-22

제 23 장 연결회계
기본문제 ··········································· 23-3
01 내부거래가 없는 1차년도의 연결 ······ 23-6
02 내부거래가 없는 2차년도의 연결 ···· 23-15
03 재고자산 내부거래와 연결 ··············· 23-22

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