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제1장 회계의 기초
제1절 회계의 기본이해 ······························· 12 제2절 기업의 재무상태와 재무상태표 ···· 15 제3절 기업의 경영성과와 손익계산서 ···· 20 제4절 거래의 기록 ······································· 24 제5절 계 정 ···················································· 29 기출?예상 문제 ········································ 33 제2장 회계의 순환과정 제1절 회계거래의 기록 ······························· 42 제2절 결 산 ···················································· 45 ?기출?예상 문제 ········································· 65 제3장 상품매매의 회계처리 제1절 상품매매업의 경영활동 ·················· 84 제2절 상품매매업의 결산처리 ·················· 94 기출?예상 문제 ········································ 102 제4장 재무회계 이론체계 제1절 재무정보 및 회계원칙 ····················· 112 제2절 재무회계의 개념체계 기본이해 ···· 118 제3절 일반목적 재무보고의 목적 ············· 121 제4절 회계정보의 질적 특성과 제약요인 ································································ 124 제5절 재무제표의 기본가정(기본전제) ··· 129 제6절 재무제표의 요소 및 인식과 측정 · 130 기출?예상 문제 ········································ 142 제5장 재무제표의 이해 제1절 재무제표의 기초 ······························· 156 제2절 재무상태표 ········································· 161 제3절 포괄손익계산서 ································ 167 제4절 중간재무제표 ····································· 177 제5절 현금주의 회계와 발생주의 회계 ··· 181 제6절 재무비율 분석 ··································· 187 제7절 회계감사 ············································· 194 기출?예상 문제 ········································ 198 제6장 현재가치 및 지분이론 제1절 현재가치 ············································· 220 제2절 지분이론 ············································· 224 기출?예상 문제 ········································ 227 제7장 현금 및 금융상품 제1절 현 금 ···················································· 232 제2절 요구불예금 ········································· 236 제3절 현금성자산 및 단기금융상품 ········· 241 기출?예상 문제 ········································ 245 제8장 수취채권과 지급채무 제1절 수취채권과 지급채무의 의의 및 분류 ································································ 258 제2절 어음거래 ············································· 261 제3절 기타채권?채무 ································ 266 제4절 대손회계 ············································· 269 기출?예상 문제 ········································ 278 제9장 재고자산 제1절 재고자산의 의의와 범위 ················· 294 제2절 재고자산의 수량결정 ······················· 298 제3절 원가흐름의 가정 ······························· 300 제4절 기말재고자산의 추정 ······················· 308 제5절 재고자산감모손실과 평가손실 ······ 313 제6절 생물자산 및 수확시점의 수확물 ··· 317 기출?예상 문제 ········································ 319 제10장 관계기업투자 및 투자부동산 제1절 관계기업투자 ····································· 344 제2절 투자부동산 ········································· 349 기출?예상 문제 ········································ 353 제11장 유형자산 제1절 유형자산의 의의 및 개념 ··············· 360 제2절 유형자산의 원가 ······························· 362 제3절 차입원가 자본화 ······························· 371 제4절 감가상각 ············································· 375 제5절 정부보조금(국고보조금) ················· 385 제6절 유형자산의 손상차손(감액손실)과 환입 ································································ 389 제7절 유형자산의 재평가모형 ·················· 390 제8절 유형자산의 제거 ······························· 394 기출?예상 문제 ········································ 396 제12장 무형자산 제1절 무형자산의 의의 및 요건 ··············· 414 제2절 무형자산의 인식 및 취득원가 ······· 416 제3절 무형자산의 취득 이후의 회계처리 ································································ 419 제4절 내부적으로 창출된 무형자산 ········· 424 제5절 영업권 ················································· 426 기출?예상 문제 ········································ 428 제13장 금융부채 및 사채 제1절 부채의 의의와 종류 ························· 436 제2절 유동부채 ············································· 437 제3절 금융부채 ············································· 442 제4절 사 채 ···················································· 443 기출?예상 문제 ········································ 460 제14장 금융자산 제1절 금융자산의 기초 ······························· 470 제2절 당기손익인식금융자산 ···················· 481 제3절 매도가능금융자산(지분상품) ········· 487 제4절 채무상품 ············································· 495 기출?예상 문제 ········································ 504 제15장 충당부채 및 종업원급여 제1절 충당부채 ············································· 518 제2절 종업원급여 ········································· 525 기출?예상 문제 ········································ 535 제16장 자 본 제1절 자본의 의의와 분류 ························· 542 제2절 주 식 ···················································· 544 제3절 주식의 발행 ······································· 547 제4절 주식의 소각과 자기주식 ················· 550 제5절 이익잉여금처분계산서 ···················· 554 제6절 기타납입자본 및 기타포괄손익누계액 ································································ 562 제7절 자본변동표 ········································· 563 제8절 전환증권 ············································· 564 제9절 주당순이익 ········································· 569 기출?예상 문제 ········································ 574 제17장 수익인식 및 건설계약 제1절 수익의 개념과 인식 ························· 592 제2절 재화의 수익인식 ······························· 594 제3절 용역의 제공 및 기타 수익인식 ····· 603 제4절 건설계약 ············································· 607 제5절 비용의 인식 ······································· 617 기출?예상 문제 ········································ 620 제18장 회계변경 및 오류수정 제1절 회계변경 ············································· 630 제2절 회계오류 ············································· 636 기출?예상 문제 ········································ 641 제19장 현금흐름표 제1절 현금흐름표의 기초 ··························· 650 제2절 현금흐름표의 표시(내용) ················ 652 제3절 영업활동의 현금흐름 ······················· 656 제4절 투자활동과 재무활동의 현금흐름 ································································ 666 제5절 현금흐름표의 작성 ··························· 669 제6절 국제회계기준과 과거기준의 비교 ································································ 672 기출?예상 문제 ········································ 675 제20장 법인세 배분회계 제1절 기업의 세무 ······································· 694 제2절 법인세 기간배분 ······························· 699 제3절 개념적 문제 ······································· 706 기출?예상 문제 ········································ 708 제21장 리스회계 제1절 리스회계의 의의와 특징 ················· 716 제2절 리스와 관련된 용어 ························· 717 제3절 리스의 분류 ······································· 721 제4절 운용리스 ············································· 724 제5절 금융리스 ············································· 728 제6절 판매 후 리스거래 ····························· 735 제7절 외화환산 ············································· 736 기출?예상 문제 ········································ 739 |
저자 소개 1
고려대학교 경영대학 경영학과 졸업, Hoechst AG Asia-Supervisior SAP, (R3)-컨설턴트(회계파트). 국제공인선물거래사이며 남부행정고시학원 세무관세직 대표교수를 지냈다. 현재 아모르이그쟁학원 세무관세직 대표교수를 역임하고 있다.
주요저서로 회계원리(세학사), 7급 회계학(태영출판사), 원가관리회계(도서출판 홍), 7.9급 이윤호 회계학(박문각), 7.9급 이윤호 회계학(이그잼), 이윤호 회계학 재무회계(박문각), 이윤호 회계학 정부회계 원가회계(박문각), 이윤호 회계학 재무회계(북이그잼), 이윤호 회계학 정부회계 원가회계(북이그잼) 등이 있다.
이윤호의 다른 상품
관련 분류
품목정보
- 발행일
- 2015년 09월 25일
- 쪽수, 무게, 크기
- 743쪽 | 188*254mm
- ISBN13
- 9791156832560
출판사 리뷰
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2016년 7·9급 세무·관세·회계·감사직 시험대비
IFRS 국제회계기준 재무회계 본서는 2013년~2015년의 기출문제 및 출제경향분석을 통하여 수험생 스스로 중요한 부분을 파악할 수 있도록 하였다. 내년 시험에서는 과거에 자주 출제되는 중요부분과 새롭게 도입된 국제회계기준이 함께 출제될 것으로 예상된다. 따라서 본서는 출제 대상에 대한 철저한 분석을 통하여 향후 출제 가능한 예상범위를 빠짐없이 수록하였다. 한편, 공무원시험에 출제할 수 없는 부분은 불필요한 학습시간을 소비하지 않도록 과감히 제외하였다. 공무원 시험의 회계학은 계산기를 사용할 수 없으므로 복잡한 계산형 문제는 출제되지 않는다. 따라서 본서는 공무원시험에 불필요한 부분은 포함하지 않고 있으며, 출제가능한 부분에 대하여서는 충분한 설명과 문제로 회계학을 처음 접하는 수험생이라도 기초적인 회계지식의 습득과정을 마치면 이 책 한권으로 회계의 정확한 기본이해와 심화학습이 가능하도록 하여 회계학의 완전정복에 도움이 되도록 하는데 원고작업에 초점을 두었다. 회계학은 기초가 중요하다. 본서는 기초 회계학의 중요성을 강조하기 위하여 1장부터 3장까지 기초회계부분을 다시 한 번 요약 정리하여 회계학 기초에 대한 수험생의 정확한 이해를 돕도록 하였으며, 문제부분에서는 과거 출제된 모든 기출문제를 유형별, 체계적으로 정리하여 수록하였으며, 해설의 충실도를 높이고자 나름의 노력을 기울였다. 회계학을 처음으로 공부하는 수험생은 물론 대학에서 경영학과나 회계학과를 다니고 있는 재학생이나 졸업생들 역시 회계학 공부에 있어 이해되지 않는 부분을 암기식으로 공부하는 경향이 있다. 그러나 회계학은 인내심을 가지고 이해식으로 공부를 한 후에 중요내용을 암기하는 방식으로 공부해야 한다는 점을 명심하기 바란다. 공무원 회계학시험에 한국채택국제회계기준(K-IFRS)이 도입되어 5년째 시행되고 있다. 한국채택국제회계기준(K-IFRS)이 도입되어 처음으로 치러진 2011년 공무원시험은 시행 첫해라서 한국채택국제회계기준(K-IFRS)을 전면적으로 반영한 문제를 출제하지 않고 일부내용만을 출제하였으나 2012년도부터 2015년도까지 출제문제는 한국채택국제회계기준을 대폭 반영하여 깊이 있는 내용과 계산이 어려운 문제가 다소 출제되어 난이도가 상승하였다. 9급 공무원 시험과목의 변경으로 2013년도부터 9급 시험에서 회계학은 선택과목이 되었다. 선택과목으로 처음 출제된 2013년 9급 시험은 과거에 비하여 이론문제의 출제비중이 높아졌으며, 계산문제의 난이도와 계산과정이 단순화된 문제가 출제되었으나 2014년과 2015년의 국가직 및 지방직 시험에서는 회계과목 선택자들이 다소 유리하도록 난이도 있는 문제를 출제하여 표준편차와 평균점수가 낮아지도록 하였다. 따라서 기본적인 개념과 재무제표에 대한 정확한 이해와 더불어 빠른 풀이방법으로 접근하는 것이 중요하다고 본다. 7급 회계학은 필수과목으로 기존과 출제경향이 동일하였다. 한국채택국제회계기준(K-IFRS)은 이미 회계사시험, 관세사시험 및 세무사시험에서는 2010년부터 출제되고 있다. 따라서 본 교재는 2010년~2015년 기출문제 중에서 공무원시험에 출제가능한 부분과 중요한 국제회계기준의 내용과 변경된 내용에 대한 예상문제를 빠짐없이 수록하여 출제 가능한 문제에 대한 적응력을 높이고 난도 상승을 대비한 예상문제들로 구성하는데 초점을 두었다. 필자는 본 교재가 충실하게 공부한 수험생의 합격에 필요한 고득점을 획득하는데 충분하다고 생각한다. |
