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·예상문제 ··············································· 33

2장 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 ···································· 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 ············································· 277

제9장 재고자산

제1절 재고자산의 의의와 범위 ······················ 292
제2절 재고자산의 수량결정 ···························· 296
제3절 원가흐름의 가정 ···································· 298
제4절 기말재고자산의 추정 ···························· 306
제5절 재고자산감모손실과 평가손실 ············· 311
제6절 생물자산 및 수확시점의 수확물 ········· 315
· 기출·예상 문제 ············································· 317

제10장 관계기업투자 및 투자부동산

제1절 관계기업투자 ·········································· 340
제2절 투자부동산 ·············································· 345
· 기출·예상 문제 ············································· 349

제11장 유형자산

제1절 유형자산의 의의 및 개념 ···················· 356
제2절 유형자산의 원가 ···································· 358
제3절 차입원가 자본화 ···································· 367
제4절 감가상각 ·················································· 371
제5절 정부보조금(국고보조금) ························ 381
제6절 유형자산의 ·············································· 385
손상차손(감액손실)과 환입
제7절 유형자산의 재평가모형 ························ 386
제8절 유형자산의 제거 ···································· 390
· 기출·예상 문제 ············································· 392

제12장 무형자산

제1절 무형자산의 의의 및 요건 ···················· 410
제2절 무형자산의 인식 및 취득원가 ············ 412
제3절 무형자산의 취득 이후의 회계처리 ····· 415
제4절 내부적으로 창출된 무형자산 ··············· 420
제5절 영업권 ······················································ 422
· 기출·예상 문제 ············································· 424

제13장 금융부채 및 사채

제1절 부채의 의의와 종류 ······························ 432
제2절 유동부채 ·················································· 433
제3절 금융부채 ·················································· 438
제4절 사 채 ······················································· 439
· 기출·예상 문제 ············································· 456

제14장 금융자산

제1절 금융자산의 기초 ···································· 468
제2절 당기손익금융자산 ·································· 480
제3절 기타포괄손익 ·········································· 486
공정가치
측정 지분상품
제4절 채무상품 ·················································· 489
· 기출·예상 문제 ············································· 496

제15장 충당부채 및 종업원급여

제1절 충당부채 ·················································· 508
제2절 종업원급여 ·············································· 515
· 기출·예상 문제 ············································· 525

제16장 자 본

제1절 자본의 의의와 분류 ······························ 532
제2절 주 식 ······················································· 534
제3절 주식의 발행 ············································ 537
제4절 주식의 소각과 자기주식 ······················ 540
제5절 이익잉여금처분계산서 ·························· 544
제6절 기타납입자본 ·········································· 552
및 기타포괄손익누계액
제7절 자본변동표 ·············································· 553
제8절 전환증권 ·················································· 554
제9절 주당순이익 ·············································· 559
· 기출·예상 문제 ············································· 564

제17장 수익인식 및 건설계약

제1절 수익인식의 단계 ···································· 584
제2절 계약원가와 표시 ···································· 596
제3절 거래형태별 수익인식 ···························· 598
제4절 비용의 인식 ············································ 608
· 기출·예상 문제 ············································· 610

제18장 회계변경 및 오류수정

제1절 회계변경 ·················································· 618
제2절 회계오류 ·················································· 624
· 기출·예상 문제 ············································· 629

제19장 현금흐름표

제1절 현금흐름표의 기초 ································ 638
제2절 현금흐름표의 표시(내용) ······················ 640
제3절 영업활동의 현금흐름 ···························· 644
제4절 투자활동과 재무활동의 현금흐름 ······· 654
제5절 현금흐름표의 작성 ································ 657
제6절 국제회계기준과 과거기준의 비교 ······· 660
· 기출·예상 문제 ············································· 663

제20장 법인세 배분회계

제1절 기업의 세무 ············································ 682
제2절 법인세 기간배분 ···································· 687
제3절 개념적 문제 ············································ 694
· 기출·예상 문제 ············································· 696