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