회계원리

PART01 재무회계

CHAPTER 01 회계와 회계정보
01 부기와 회계의 의의 ·············· 18
02 회계정보 ····································· 24
적중예상문제 ··································· 33

CHAPTER 02 회계의 순환과정(Ⅰ): 거래의 식별과 기록
01 회계상 거래 ······························ 38
02 계정 ·············································· 42
03 분개와 전기 ······························ 46
04 회계장부 ····································· 49
적중예상문제 ··································· 50

CHAPTER 03 회계의 순환과정(Ⅱ): 결산
01 회계순환과정의 의의 ············ 57
02 결산의 의의와 절차 ·············· 57
03 예비절차 ···································· 58
04 본절차:계정의 마감 ··············· 69
05 재무제표 작성 ························· 73
적중예상문제 ··································· 75

CHAPTER 04 재무보고를 위한 개념체계
01 개념체계의 의의와 목적 ······ 85
02 일반목적 재무보고 ················· 88
03 유용한 재무정보의 질적 특성 ········ 91
04 재무제표와 보고기업 ············ 100
05 재무제표 요소 ·························· 102
06 인식과 제거 ······························ 111
07 측정 ·············································· 115
08 재무제표의 표시와 공시 ····· 124
09 자본 및 자본유지개념 ········· 127
적중예상문제 ·································· 132

CHAPTER 05 상품매매업의 회계
01 상품매매거래의 기초 ··········· 140
02 상품매매에 관한 회계처리 ··142
03 매출총손익의 계산 ················ 148
적중예상문제 ··································· 149

CHAPTER 06 재고자산
01 재고자산의 개요 ···················· 153
02 기말재고자산에 포함할 항목 ········· 157
03 재고자산의 원가배분 ············ 159
04 추정에 의한 재고자산 평가방법 ··· 167
05 수량 부족과 저가평가 ·········· 171
적중예상문제 ···································· 175

CHAPTER 07 유형자산
01 유형자산의 기초 ······················ 188
02 유형자산의 취득원가 ············· 190
03 후속원가 ······································ 201
04 감가상각 ······································ 204
05 취득 이후 유형자산의 평가 ·········· 211
06 유형자산의 손상차손 ············· 216
07 유형자산의 제거 ······················ 219
적중예상문제 ···································· 220

CHAPTER 08 무형자산
01 무형자산 일반 ·························· 232
02 무형자산의 인식과 측정 ····· 235
03 인식 후의 측정 ······················· 239
04 영업권 ········································· 242
적중예상문제 ··································· 245

CHAPTER 09 금융자산(Ⅰ) : 현금 및 현금성자산과 수취채권
01 현금 및 현금성자산 ·············· 251
02 수취채권 ····································· 259
03 매출채권의 손상 ····················· 265
04 기타채권과 기타채무 ············ 268
적중예상문제 ··································· 271

CHAPTER 10 금융자산(Ⅱ)· 관계기업투자· 투자부동산
01 금융자산(Ⅱ)-금융자산의 기초 ······· 281
02 관계기업에 대한 투자 ·········· 292
03 투자부동산 ································· 294
적중예상문제 ···································· 298

CHAPTER 11 부채회계
01 부채 개요 ··································· 307
02 충당부채 ····································· 312
03 우발부채와 우발자산 ············ 316
04 사채회계 ····································· 317
적중예상문제 ··································· 329

CHAPTER 12 자본회계
01 주주지분 ···································· 340
02 주당이익 ···································· 356
적중예상문제 ·································· 359

CHAPTER 13 수익과 비용
01 수익일반 ··································· 365
02 수익의 인식과정 ··················· 366
03 계약관련 자산과 부채의 재무상태표 표시 ········· 373
04 거래유형별 수익인식 ··········· 374
05 건설계약 ···································· 379
06 비용의 인식 ····························· 384
적중예상문제 ·································· 386

CHAPTER 14 회계변경과 오류수정
01 회계변경 ···································· 395
02 오류수정 ···································· 399
적중예상문제 ·································· 403

CHAPTER 15 재무제표의 표시
01 재무제표 표시의 개요 ········ 409
02 재무상태표 ······························· 414
03 포괄손익계산서 ······················ 419
04 기타의 재무제표 ···················· 425
적중예상문제 ·································· 427

CHAPTER 16 재무제표 분석
01 재무분석과 재무비율분석의 개요 ·························· 433
02 재무비율의 종류 ···················· 434
적중예상문제 ·································· 441

CHAPTER 17 현금흐름표
01 현금흐름표의 개요 ··············· 449
02 영업활동현금흐름 ················· 455
03 현금흐름표 기타 ··················· 460
04 발생주의로의 전환 ·············· 461
적중예상문제 ································· 463

PART 02 원가· 관리회계

CHAPTER 01 원가회계의기초개념
01 원가회계의 개념 ·················· 472
02 원가의 분류 ··························· 474
적중예상문제 ································ 481

CHAPTER 02 원가흐름과 집계
01 제조과정과 원가의 흐름 ··········································· 486
02 제조간접원가·재공품·제품계정 ······························ 488
적중예상문제 ································· 492

CHAPTER 03 원가배분
01 원가배분의 개요 ·················· 497
02 제조간접원가 ························· 499
03 부문별 원가계산 ·················· 501
적중예상문제 ································ 509

CHAPTER 04 개별원가계산과 활동기준원가계산
01 개별원가계산의 개요 ········ 518
02 개별원가계산의 형태 ········ 520
03 활동기준원가계산 ··············· 525
적중예상문제 ································ 529

CHAPTER 05 종합원가계산과 결합원가계산
01 종합원가계산 일반 ············· 534
02 기말재공품의 평가 ············· 538
03 공손회계 ································· 540
04 결합원가계산 ························ 542
적중예상문제 ································ 545

CHAPTER 06 원가추정과 CVP분석
01 원가추정 ································· 554
02 원가·조업도·이익분석 ······ 555
적중예상문제 ································ 562

CHAPTER 07 전부원가계산과 변동원가계산
01 전부원가계산과 변동원가계산의 의의 ················ 569
02 전부원가계산 ························ 569
03 변동원가계산 ························ 570
04 전부원가계산과 변동원가계산의 이익 비교 ···· 571
적중예상문제 ······························· 574

CHAPTER 08 표준원가 차이분석
01 표준원가 차이분석 일반 ··· 579
02 원가요소별 차이분석 ········· 581
적중예상문제 ································ 585

CHAPTER 09 기타의 관리회계
01 단기적 특수의사결정 ········ 591
02 종합예산 ································· 597
적중예상문제 ······························· 599

부록

제22회 회계원리 기출문제 ··· 606

공동주택시설개론

PART01 건축구조
CHAPTER 01 총 론
01 개설 ············································ 16
02 건축물의 구성 ························ 17
03 건축물의 분류 ························ 19
04 하중과 응력 ····························· 29
적중예상문제 ·································· 34

CHAPTER 02 기초구조
01 지반 ············································ 37
02 기초 ············································ 45
03 부동침하 ··································· 59
적중예상문제 ································· 61

CHAPTER 03 철근콘크리트구조
01 개요 ············································ 65
02 철근공사 ··································· 69
03 거푸집공사 ······························· 76
04 콘크리트공사 ··························· 82
05 철근콘크리트 각부 구조 ··· 104
적중예상문제 ································· 115

CHAPTER 04 철골구조
01 철골구조의 특징과 분류 ···· 121
02 철골 공장작업 ························· 124
03 각종 접합 ·································· 125
04 철골구조의 각부상세 ··········· 135
적중예상문제 ··································· 143

CHAPTER 05 조적식구조
01 벽돌구조 ··································· 145
02 블록구조 ··································· 163
03 돌구조 ······································· 168
적중예상문제 ·································· 171

CHAPTER 06 방수 및 방습공사
01 개요 ············································· 175
02 방수법의 분류 ························· 176
03 재료상 분류 ······························ 177
적중예상문제 ··································· 194

CHAPTER 07 지붕공사
01 지붕 일반 ·································· 198
02 지붕공사 ····································· 202
03 홈통공사 ····································· 205
적중예상문제 ··································· 208

CHAPTER 08 미장 및 타일공사
01 미장공사 ····································· 210
02 타일공사 ····································· 216
적중예상문제 ··································· 220

CHAPTER 09 창호 및 유리공사
01 창호공사 ··································· 224
02 유리공사 ··································· 233
적중예상문제 ································· 240

CHAPTER 10 도장공사
01 도장공사 ··································· 244
02 도장재료 ··································· 245
03 도장시공 ··································· 249
적중예상문제 ································· 252

CHAPTER 11 수장공사
01 벽(wall) ····································· 255
02 반자(ceiling) ··························· 259
03 바닥(floor) ······························· 262
04 계단(stairs) ······························ 263
적중예상문제 ································· 265

CHAPTER 12 적 산
01 적산 일반 ································· 267
02 각 공사별 적산 ······················ 271
적중예상문제 ·································· 276

PART 02 건축설비

CHAPTER 01 총 론
01 물··················································· 282
02 열··················································· 284
03 전열 ············································· 286
04 환경 ············································· 291
적중예상문제 ·································· 295

CHAPTER 02 급수설비
01 급수일반 ··································· 298
02 급수량 산정과 급수압력 ··· 302
03 급수관경 결정 ························ 305
04 급수방식 ··································· 308
05 초고층 건축물의 급수방식 ······· 314
06 급수배관방식 ··························· 316
07 급수설비의 시공 ···················· 317
08 펌프 ············································· 320
적중예상문제 ·································· 328

CHAPTER 03 급탕설비
01 급탕설계 ··································· 332
02 급탕방식 ··································· 334
03 급탕 배관방식 ························ 340
04 급탕배관 시공 ························ 343
적중예상문제 ·································· 347

CHAPTER 04 배수 및 통기설비
01 배수설비 ··································· 350
02 통기설비 ··································· 359
03 배관설계 및 시공상 주의사항 ······ 365
적중예상문제 ································· 368

CHAPTER 05 위생기구 및 배관설비
01 위생기구설비 ·························· 372
02 배관설비 ··································· 379
적중예상문제 ·································· 391

CHAPTER 06 오수정화설비
01 기초사항 ··································· 394
02 단독정화조 ······························· 397
03 오수처리시설 ··························· 399
적중예상문제 ··································· 402

CHAPTER 07 가스설비
01 기본이론 ··································· 404
02 가스배관 ··································· 408
적중예상문제 ································· 411

CHAPTER 08 소방설비
01 개 요 ········································· 413
02 소화설비 ·································· 415
03 경보설비 ·································· 426
04 피난구조설비 ························· 432
05 소화활동설비 ························· 436
적중예상문제 ································ 439

CHAPTER 09 난방설비
01 난방방식 ·································· 442
02 방열기(Radiator) ··················· 457
03 보일러(Boiler) ························ 461
적중예상문제 ································· 467

CHAPTER 10 공기조화 및 냉동설비
01 기초사항 ··································· 471
02 공기조화설비 ·························· 477
03 냉동설비 ··································· 491
04 환기 및 배연 설비 ··············· 497
적중예상문제 ·································· 499

CHAPTER 11 전기설비
01 전기설비의 기초 ··················· 502
02 강전설비 ··································· 505
03 방재설비 ··································· 522
04 조명설비 ··································· 525
05 전기설비용 도시기호 ·········· 530
적중예상문제 ································· 532

CHAPTER 12 운송설비
01 엘리베이터 ······························· 535
02 에스컬레이터 ·························· 544
적중예상문제 ································· 546

CHAPTER 13 홈네트워크
01 홈네트워크의 개념 ··············· 548
02 홈네트워크의 기술 ··············· 550
03 홈네트워크 설비설치 및 기술기준 ··· 551
적중예상문제 ································· 562

부록

제22회
공동주택시설개론 기출문제 ··· 568 부록

민 법

PART01 민법총칙

CHAPTER 01 민법 서론
01 민법의 의의 ····························· 16
02 민법의 법원(민법의 존재형식) ······························· 19
03 민법의 기본원리 ····················· 24
04 민법의 해석과 방법 ·············· 26
05 민법의 효력 ······························ 29
적중예상문제 ··································· 31

CHAPTER 02 권리와 의무
01 법률관계 ····································· 36
02 권리와 의무 ······························ 38
03 권리의 종류(사권의 분류) ·· 39
04 권리의 경합과 충돌 ·············· 45
05 신의성실의 원칙과 권리남용금지의 원칙 ········· 47
06 권리(사권)의 보호 ·················· 59
적중예상문제 ··································· 62

CHAPTER 03 권리의 주체
01 총설 ·············································· 67
02 권리능력 ····································· 69
03 행위능력 ····································· 76
04 주소 ·············································· 92
05 부재와 실종 ······························ 94
06 법인 ············································· 105
적중예상문제 ·································· 140

CHAPTER 04 권리의 객체
01 권리객체 일반 ························ 150
02 물건의 의의 ····························· 151
03 물건의 분류 ··························· 153
적중예상문제 ································ 163

CHAPTER 05 법률행위
01 권리변동 ·································· 169
02 권리변동의 원인 ··················· 171
03 법률행위 ··································· 174
적중예상문제 ································· 200

CHAPTER 06 의사표시
01 의사표시 총설 ························ 208
02 비정상적인 의사표시 개관 ···································· 210
03 진의 아닌 의사표시(비진의표시, 심리유보, 단독허위표시) ············ 211
04 통정허위표시(허위표시) ····· 214
05 착오에 의한 의사표시 ······· 219
06 하자 있는 의사표시 ··········· 227
07 의사표시의 효력발생 ········ 232
적중예상문제 ······························· 237

CHAPTER 07 법률행위의 대리
01 대리 총설 ······························ 245
02 대리권 (본인·대리인 사이의 관계) ················ 250
03 대리행위 (대리인·상대방 사이의 관계) ······· 258
04 대리효과 (본인·상대방 사이의 관계) ··········· 261
05 복대리(復代理) ···················· 262
06 무권대리 ······························· 267
적중예상문제 ····························· 280

CHAPTER 08 무효와 취소
01 총설 ········································ 286
02 무효 ········································ 288
03 취소 ········································ 297
적중예상문제 ····························· 307

CHAPTER 09 조건과 기한
01 총설 ········································ 314
02 조건 ········································ 315
03 기한 ········································ 323
적중예상문제 ····························· 327

CHAPTER 10 기간
적중예상문제 ···························· 334

CHAPTER 11 소멸시효
01 소멸시효 일반 ·················· 336
02 소멸시효의 요건 ·············· 339
03 시효의 중단과 정지 ······· 346
04 소멸시효 완성의 효과 ··· 355
적중예상문제 ···························· 359

PART 02 물권법

CHAPTER 01 물권법 총론
01 물권법 서론 ······················· 366
02 물권의 본질 ······················· 367
03 물권변동 ······························ 372
적중예상문제 ····························· 387

CHAPTER 02 물권법 각론
01 점유권 ··································· 395
02 소유권 ··································· 404
03 지상권 ··································· 421
04 지역권 ··································· 429
05 전세권 ··································· 432
06 담보물권 ······························· 438
07 유치권 ··································· 440
08 질권 ······································· 444
09 저당권 ··································· 451
적중예상문제 ····························· 461

PART 03 채권법

CHAPTER 01 채권법 총론
01 채권 서론 ···························· 474
02 채권의 목적 ······················· 475
03 채권의 효력 ························ 481
04 다수당사자의 채권관계 ·· 492
05 채권양도와 채무인수 ······ 499
06 채권의 소멸 ························ 503
적중예상문제 ····························· 515

CHAPTER 02 채권법 각론
01 계약총론 ······························ 524
02 계약의 성립 ······················· 526
03 계약의 효력 ······················· 529
04 계약의 해제, 해지 ·········· 533
05 계약각론 ····························· 539
06 부당이득 ····························· 560
07 불법행위 ····························· 564
적중예상문제 ···························· 571

부록

01 민법총칙 조문 ·················· 586
02 제22회 민법 기출문제 ·· 614