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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 ··········································· 141 제5장 재무제표의 이해 제1절 재무제표의 기초 ·································· 154 제2절 재무상태표 ············································ 159 제3절 포괄손익계산서 ···································· 165 제4절 중간재무제표 ········································ 175 제5절 현금주의 회계와 발생주의 회계 ········ 179 제6절 재무비율 분석 ······································ 185 제7절 회계감사 ················································ 192 *기출·예상 문제 ··········································· 196 제6장 현재가치 및 지분이론 제1절 현재가치 ················································ 218 제2절 지분이론 ················································ 222 *기출·예상 문제 ··········································· 225 제7장 현금 및 금융상품 제1절 현 금 ······················································ 230 제2절 요구불예금 ············································ 234 제3절 현금성자산 및 단기금융상품 ············· 239 *기출·예상 문제 ··········································· 243 제8장 수취채권과 지급채무 제1절 수취채권과 지급채무의 의의 및 분류 ·· 256 제2절 어음거래 ················································ 259 제3절 기타채권·채무 ··································· 264 제4절 대손회계 ················································ 267 *기출·예상 문제 ··········································· 275 제9장 재고자산 제1절 재고자산의 의의와 범위 ····················· 290 제2절 재고자산의 수량결정 ·························· 294 제3절 원가흐름의 가정 ·································· 296 제4절 기말재고자산의 추정 ·························· 304 제5절 재고자산감모손실과 평가손실 ··········· 309 제6절 생물자산 및 수확시점의 수확물 ········ 313 *기출·예상 문제 ··········································· 315 제10장 관계기업투자 및 투자부동산 제1절 관계기업투자 ········································ 338 제2절 투자부동산 ············································ 343 *기출·예상 문제 ··········································· 347 제11장 유형자산 제1절 유형자산의 의의 및 개념 ···················· 354 제2절 유형자산의 원가 ·································· 356 제3절 차입원가 자본화 ·································· 365 제4절 감가상각 ················································ 369 제5절 정부보조금(국고보조금) ····················· 379 제6절 유형자산의 ············································ 383 손상차손(감액손실)과 환입 제7절 유형자산의 재평가모형 ······················ 384 제8절 유형자산의 제거 ·································· 388 *기출·예상 문제 ··········································· 390 제12장 무형자산 제1절 무형자산의 의의 및 요건 ···················· 408 제2절 무형자산의 인식 및 취득원가 ············ 410 제3절 무형자산의 취득 이후의 회계처리 ···· 413 제4절 내부적으로 창출된 무형자산 ············· 418 제5절 영업권 ·················································· 420 *기출·예상 문제 ··········································· 422 제13장 금융부채 및 사채 제1절 부채의 의의와 종류 ····························· 430 제2절 유동부채 ················································ 431 제3절 금융부채 ················································ 436 제4절 사 채 ······················································ 437 *기출·예상 문제 ··········································· 454 제14장 금융자산 제1절 금융자산의 기초 ·································· 464 제2절 당기손익금융자산 ································ 476 제3절 기타포괄손익 ········································ 482 공정가치 측정 지분상품 제4절 채무상품 ················································ 485 *기출·예상 문제 ··········································· 492 제15장 충당부채 및 종업원급여 제1절 충당부채 ················································ 504 제2절 종업원급여 ············································ 511 *기출·예상 문제 ··········································· 521 제16장 자 본 제1절 자본의 의의와 분류 ····························· 528 제2절 주 식 ······················································ 530 제3절 주식의 발행 ·········································· 533 제4절 주식의 소각과 자기주식 ····················· 536 제5절 이익잉여금처분계산서 ························ 540 제6절 기타납입자본 ······································ 548 및 기타포괄손익누계액 제7절 자본변동표 ············································ 549 제8절 전환증권 ················································ 550 제9절 주당순이익 ············································ 555 *기출·예상 문제 ··········································· 560 제17장 수익인식 및 건설계약 제1절 수익인식의 단계 ·································· 578 제2절 계약원가와 표시 ·································· 590 제3절 거래형태별 수익인식 ·························· 592 제4절 비용의 인식 ·········································· 604 *기출·예상 문제 ··········································· 606 제18장 회계변경 및 오류수정 제1절 회계변경 ················································ 614 제2절 회계오류 ················································ 620 *기출·예상 문제 ··········································· 625 제19장 현금흐름표 제1절 현금흐름표의 기초 ······························ 634 제2절 현금흐름표의 표시(내용) ··················· 636 제3절 영업활동의 현금흐름 ·························· 640 제4절 투자활동과 재무활동의 현금흐름 ····· 650 제5절 현금흐름표의 작성 ······························ 653 제6절 국제회계기준과 과거기준의 비교 ····· 656 *기출·예상 문제 ··········································· 659 제20장 법인세 배분회계 제1절 기업의 세무 ·········································· 678 제2절 법인세 기간배분 ·································· 683 제3절 개념적 문제 ·········································· 690 *기출·예상 문제 ··········································· 692 제21장 리스회계 제1절 리스회계의 의의와 특징 ····················· 700 제2절 리스와 관련된 용어 ····························· 701 제3절 리스의 분류 ·········································· 705 제4절 운용리스 ················································ 708 제5절 금융리스 ················································ 712 제6절 판매 후 리스거래 ································· 719 제7절 외화환산 ················································ 720 *기출·예상 문제 ··········································· 723 |
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
- 2018년 09월 20일
- 쪽수, 무게, 크기
- 727쪽 | 190*260*40mm
- ISBN13
- 9791156837206
출판사 리뷰
|
한국채택국제회계기준(K-IFRS)은 이미 회계사 및 자격증시험에서 2010년부터 출제되고 있다. 따라서 본 교재는 2010년~2018년 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.
본서는 2016년~2018년의 기출문제 및 출제경향분석을 통하여 수험생 스스로 중요한 부분을 파악할 수 있도록 하였다. 내년시험에서는 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. 2019년판은 한국채택국제회계기준의 2018년부터 새롭게 시행된 부분인 기업회계기준서 1109호 ‘금융상품’과 기업회계기준서 1115호 ‘고객과의 계약에서 생기는 수익’의 기출문제를 빠짐없이 수록하여 수험대비에 부족함이 없도록 구성했다. 따라서 합격에 적합한 좋은 동반자가 될 것으로 믿어 의심하지 않는다. 질문과 상담이 빠른 합격에 도움이 된다. 이해식 공부의 첫걸음은 질문이다. 처음으로 공부를 시작한 수험생들은 의욕과 패기가 상당히 높다. 그러나 공부 초기에는 많은 어려움을 겪게 될 것이다. 회계학의 생소한 용어와 내용으로 인하여 처음의 열정이 사라질 수도 있다. 초기의 힘든 과정을 겪는 수험생들은 필자에게 질문을 통하여 문제점을 서로 같이 해결하는 것이 좋다고 본다. 필자는 지난 시간동안 수많은 합격생들과 많은 이야기를 나누어 왔다. 특히 합격생들의 경험담에서 대부분 공통적으로 수험초기에 회계학 공부의 어려움을 이야기 하는 경우가 많았다. 그러나 대부분의 합격생들은 초기공부의 힘든 과정을 질문과 상담을 거쳐서 실제시험에서는 회계학 고득점으로 합격할 수 있었다고 말한다. 회계학 강의를 시작한 지 상당한 시간이 흐른 지금 많은 세무직·관세직·감사직 회계직 합격생들에게 본서가 합격에 도움이 되었다는 말을 들을 때마다 필자는 땀 흘린 보람과 동시에 무거운 책임감을 느낀다. 수험공부의 중요한 점은 꾸준한 노력이라고 할 수 있다. 여러분과 필자가 힘을 합하여 힘든 과정을 초심을 잃지 않고 슬기롭게 이겨낸다면 미래에 합격통지서를 받는 날 우리의 미소가 더욱더 아름다울 것이다. 교재를 준비하는 과정에서 한국채택국제기준에 대한 분석과 관련문제의 분석에 수많은 시간을 소비하였다. 나름대로 평소에 꾸준히 연구한 결과를 성실하게 집필할 수 있도록 많은 도움을 준 수많은 합격생들의 조언과 저를 믿고 격려를 해 주신 가족과 지인들에게 지면으로나마 소중한 감사의 마음을 전한다. |
