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제1편 정부회계
제1장 정부회계의 기본이해 제1절 정부회계의 개요 ·································· 14 제2절 우리나라 정부회계 ······························ 17 제3절 예산제도와 복식부기 ·························· 20 제4절 세입·세출결산과 재무제표의 ·········· 21 연계 제5절 정부회계의 결산절차 ·························· 25 · 기출·예상 문제 ··········································· 27 제2장 국가회계기준의 개요 제1절 국가회계기준의 주요개념 ·················· 32 제2절 국가회계기준의 총칙 ·························· 34 제3절 국고금회계 ··········································· 36 · 기출·예상 문제 ··········································· 43 제3장 재정상태표 제1절 재정상태표 ··········································· 46 제2절 자산·부채의 평가 ······························ 55 · 기출·예상 문제 ··········································· 62 제4장 재정운영표 제1절 재정운영표 ··········································· 68 제2절 수익과 비용 ·········································· 71 제3절 비교환수익 ··········································· 75 · 기출·예상 문제 ··········································· 81 제5장 순자산변동표 등 제1절 순자산변동표 ········································ 88 제2절 기타 공시사항 ······································ 93 제3절 통합재무제표의 작성 ·························· 94 · 기출·예상 문제 ··········································· 95 제6장 지방자치단체 회계기준 제1절 지방자치단체 회계기준의 개요 ········· 98 제2절 결산서 ··················································· 101 · 기출·예상 문제 ··········································· 103 제7장 재정상태표 제1절 재정상태표의 개요 ······························ 104 제2절 자산·부채의 평가 ······························ 108 · 기출·예상 문제 ··········································· 113 제8장 재정운영표 제1절 재정운영표의 개요 ······························ 118 제2절 수익과 비용 ·········································· 121 · 기출·예상 문제 ··········································· 125 제9장 기타 재무제표 등 제1절 현금흐름표 ··········································· 128 제2절 순자산변동표 ······································· 130 제3절 기타 사항 ·············································· 131 제4절 지방자치단체의 결산 ·························· 132 · 기출·예상 문제 ··········································· 133 부 록 관련 법규 및 준칙 · 국가재정법 ···················································· 136 · 국가회계법 ···················································· 155 · 국가회계기준에 관한 규칙 ·························· 159 · 지방재정법 ···················································· 168 · 지방회계법 ···················································· 193 · 지방자치단체 회계기준에 관한 규칙 ········· 200 제2편 원가회계 제1장 원가회계의 기본 제1절 원가회계의 개요 ·································· 210 제2절 원가의 개념 및 분류 ···························· 212 제3절 원가계산방법 ······································· 217 · 기출·예상 문제 ··········································· 220 제2장 원가의 흐름 제1절 제조원가의 분류 및 회계처리 ············ 226 제2절 원가계산의 흐름 ·································· 235 · 기출·예상 문제 ··········································· 244 제3장 원가배분 제1절 원가배분의 개요 ·································· 258 제2절 제조간접비의 배분 ······························ 259 제3절 부문별 원가계산 ·································· 266 (제조간접비의 부문별 배분) · 기출·예상 문제 ··········································· 277 제4장 제품별 원가계산 제1절 원가계산방법의 분류 ·························· 296 제2절 개별원가계산 ······································· 297 제3절 종합원가계산 ······································· 305 · 기출·예상 문제 ··········································· 317 제5장 결합원가계산 제1절 결합원가와 결합제품 ·························· 332 제2절 결합원가의 배분 ·································· 333 제3절 결합원가계산의 기타 사항 ················· 336 · 기출·예상 문제 ··········································· 338 제6장 표준원가계산 제1절 표준원가계산의 개요 ·························· 344 제2절 원가차이분석 ······································· 347 제3절 표준원가계산의 회계처리 ·················· 354 · 기출·예상 문제 ··········································· 358 제7장 변동원가계산 제1절 변동원가계산의 개요 ·························· 362 제2절 전부원가계산과 변동원가계산의 ······ 365 순이익차이 · 기출·예상 문제 ··········································· 369 제8장 원가추정 제1절 원가추정의 의의와 원가함수 ············· 372 제2절 선형원가함수의 추정 ·························· 373 제3절 학습곡선모형 ······································ 374 · 기출·예상 문제 ········································· 376 제9장 원가·조업도·이익(CVP)분석 제1절 CVP분석의 기본사항 ·························· 380 제2절 CVP분석의 기본모형 ·························· 383 · 기출·예상 문제 ··········································· 387 제10장 관련원가와 단기특수의사결정 제1절 의사결정에 대한 기본이해사항 ········· 396 제2절 관련원가와 비관련원가 ······················ 398 제3절 특수의사결정 ······································· 400 · 기출·예상 문제 ··········································· 405 제11장 자본예산 제11장 자본예산 ············································· 412 · 기출·예상 문제 ··········································· 418 제12장 최신 원가관리회계 제1절 재고관리 ··············································· 420 (Inventory Control System) 제2절 균형잡힌 성과표 ·································· 423 (Balanced Scored Card) 제3절 경제적 부가가치 ·································· 426 (EVA：Economic Value Added) 제4절 제품원가(Product Cost)와 ··············· 427 가치사슬(Value Chain) 제5절 최신 관리회계시스템 ·························· 428 (Contemporary Cost Accounting) · 기출·예상 문제 ··········································· 434 |
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 10월 05일
- 쪽수, 무게, 크기
- 438쪽 | 190*260*30mm
- ISBN13
- 9791156837213
출판사 리뷰
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2019 9·7급 세무·관세·회계·감사직 시험대비
본서는 2016년~2018년의 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 기초회계부분을 다시 한 번 요약정리하여 회계학 기초에 대한 수험생의 정확한 이해를 돕도록 하였으며, 문제 부분에서는 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. 정부회계 정부회계는 9급(세무직, 회계직)과 7급 시험에 출제된다. 출제비중은 2～3문항으로 10%를 넘고 있다. 정부회계에 대한 기본이해와 재정상태표와 재정운영표를 중심으로 출제되고 있다. 정부회계는 국가회계와 지방자치단체회계로 크게 나누어서 출제되는데 주요 공부대상은 국가회계이며 지방자치단체회계는 국가회계와 차이점을 숙지하는 것이 공부요령이다. 국가회계는 국가재정법과 국가회계법 및 시행령, 국가회계기준에 관한 규칙 및 5개 준칙이, 지방자치단체회계는 지방재정법 및 시행령, 지방자치단체회계기준에 관한 규칙 및 1개 준칙이 시험 대상이지만 준칙과 시행령에 대한 문제는 아직 출제되지 않고 있으므로 참고하기 바란다. 원가회계 9급(세무직, 회계직)의 경우 원가회계의 출제비중은 4~6문항 정도로 출제되고 있다. 9급 세무직에 지원하는 수험생은 원가회계공부를 소홀히 해서는 안 된다. 원가회계의 경우 이론형 문제보다는 대부분의 문제가 계산형문제로 출제되는 경향이다. 7급 수험생은 앞으로 꾸준히 1～2문항의 출제가 예상된다. 따라서 원가회계를 포기하지 말고 공부해야 할 것으로 판단된다. 9급 관세직 수험생은 정부회계와 더불어 원가회계도 출제범위가 아니다. |
