PART 01 재무회계

CHAPTER 01 회계와 회계정보
01 회계의 기초 ·············································································· 14
02 회계정보 ··················································································· 16
적중예상문제 ··········································································· 18
CHAPTER 02 회계의 순환과정Ⅰ
01 회계상의 거래 ·········································································· 30
02 거래의 결합관계 ······································································· 30
03 계 정 ························································································· 31
04 분개와 전기 ·············································································· 31
적중예상문제 ··········································································· 32
CHAPTER 03 회계의 순환과정Ⅱ
01 결산절차의 개요 ······································································· 41
02 시산표 ······················································································ 41
03 결산정리 : 손익의 결산정리 ····················································· 43
04 총계정원장의 마감 ··································································· 45
05 재무제표의 종류 ······································································· 46
적중예상문제 ··········································································· 47
CHAPTER 04 재무보고를 위한 개념체계
01 개념체계 일반 ·········································································· 63
02 일반목적 재무보고 ··································································· 65
03 유용한 재무정보의 질적 특성과 제약요인 ······························ 67
04 재무제표와 보고기업 ······························································· 70
05 재무제표 요소 ·········································································· 71
06 인식과 제거 ·············································································· 71
07 측 정 ························································································· 72
08 표시와 공시 ·············································································· 75
09 자본유지개념에 따른 이익 ······················································· 76
적중예상문제 ··········································································· 78
CHAPTER 05 상품매매거래
01 매출총이익의 계산 ··································································· 91
적중예상문제 ··········································································· 92
CHAPTER 06 재고자산
01 재고자산의 의의와 취득 ·························································· 98
02 기말재고자산에 포함할 특수항목 ············································ 99
03 원가배분 ··················································································· 99
04 추정에 의한 원가배분 ···························································· 101
05 재고자산감모손실과 재고자산평가손실 ································ 102
적중예상문제 ········································································· 104
CHAPTER 07 유형자산
01 유형자산의 취득원가 ····························································· 133
02 후속적 인식과 측정 ································································ 135
03 감가상각 ················································································· 136
04 후속측정 ················································································· 137
05 손상차손과 손상차손환입 ······················································ 138
06 유형자산의 제거 ···································································· 138
적중예상문제 ········································································· 139
CHAPTER 08 무형자산 166
적중예상문제 ········································································· 170
CHAPTER 09 금융자산Ⅰ
01 현금 및 현금성자산 ································································ 181
02 수취채권 ················································································· 183
03 장기성 채권·채무의 현재가치 평가 ······································· 184
04 매출채권의 손상차손 ····························································· 185
적중예상문제 ········································································· 187
CHAPTER 10 금융자산Ⅱ·관계기업투자·투자부동산
01 금융자산Ⅱ ············································································· 208
02 관계기업투자 ········································································· 213
03 투자부동산 ············································································· 214
적중예상문제 ········································································· 216
CHAPTER 11 부채회계
01 부채의 정의 ············································································ 233
02 충당부채와 우발부채, 우발자산 ············································ 233
03 금융부채 ················································································· 235
04 사 채 ······················································································· 236
적중예상문제 ········································································· 238
CHAPTER 12 자본회계
01 자본의 구성요소 ···································································· 255
02 주식의 발행과 재취득 ···························································· 256
03 자본잉여금·자본조정·기타포괄손익누계액 ························· 257
04 자본의 변동 ············································································ 259
05 주당순이익 ············································································· 260
적중예상문제 ········································································· 261
CHAPTER 13 수익·비용
01 수익인식 ················································································· 279
02 거래형태별 수익인식 ····························································· 283
03 건설계약 ················································································· 284
04 비용인식 ················································································· 285
적중예상문제 ········································································· 286
CHAPTER 14 회계변경과 오류수정
01 회계변경 ················································································· 301
02 오류수정 ················································································· 303
적중예상문제 ········································································· 304
CHAPTER 15 재무제표의 표시
01 재무제표 일반 ········································································ 316
02 재무상태표 ············································································· 318
03 포괄손익계산서 ······································································ 320
04 기타의 재무제표 ···································································· 322
적중예상문제 ········································································· 323
CHAPTER 16 재무제표 비율분석
01 유동성비율 ············································································· 341
02 활동성비율 ············································································· 342
03 수익성비율 ············································································· 343
04 안정성비율 ············································································· 344
적중예상문제 ········································································· 345
CHAPTER 17 현금흐름표
01 현금흐름표의 개요 ································································· 362
02 활동별 현금흐름의 계산 ························································ 365
03 발생주의 전환 ········································································ 367
적중예상문제 ········································································· 368

PART 02 원가·관리회계

CHAPTER 01 원가의 기초개념
01 원가회계의 의의와 원가의 개념 ············································ 386
02 원가의 분류 ············································································ 387
03 원가계산제도 ········································································· 390
적중예상문제 ········································································· 391
CHAPTER 02 원가흐름과 집계 397
적중예상문제 ········································································· 399
CHAPTER 03 원가배분
01 제조간접원가의 배부 ····························································· 413
02 부문별 제조간접원가 배부 ····················································· 414
적중예상문제 ········································································· 416
CHAPTER 04 개별원가계산과 활동기준원가계산
01 개별원가계산 일반 ································································· 430
02 활동기준원가계산 ·································································· 432
적중예상문제 ········································································· 434
CHAPTER 05 종합원가계산과 결합원가계산
01 종합원가계산 일반 ································································· 445
02 결합원가계산 일반 ································································· 448
적중예상문제 ········································································· 449
CHAPTER 06 원가추정과 CVP분석
01 원가추정 : 고저점법 ······························································· 465
02 원가·조업도·이익분석 ·························································· 465
적중예상문제 ········································································· 469
CHAPTER 07 전부원가계산과 변동원가계산 484
적중예상문제 ········································································· 486
CHAPTER 08 표준원가 차이분석
01 표준원가계산 일반 ································································· 495
02 직접재료원가 차이분석 ························································· 496
03 직접노무원가 차이분석 ························································· 496
04 제조간접원가 차이분석 ························································· 496
적중예상문제 ········································································· 497
CHAPTER 09 기타의 관리회계
01 관련원가와 의사결정 ····························································· 508
02 예 산 ······················································································· 509
적중예상문제 ········································································· 510