추가 적립 안내

1. 한국채택국제회계기준에 따른 출제경향을 반영하여, 단답형 문제보다는 내용 중심의 이론 문제를 많이 수록하였으며, 단순계산형 문제보다는 이해를 바탕으로 응용된 문제를 제시하고, 쉽게 해결할 수 있는 방법을 제시하였습니다.

2. 수험생들이 새로운 출제경향에 대응할 수 있도록, 개정된 회계기준서의 내용을 출제 범위 내에서 꼼꼼히 정리하여 수록하였습니다.

3. 가능한 범위 내에서 수험생들이 기초적인 회계지식만 있다면 그 내용을 읽어서 이해할 수 있도록 쉽게 풀어서 설명하였고, 실제시험에서 출제범위를 초과할 것으로 예상되는 부분은 과감히 생략하여 수험생들의 혼란을 방지하고자 하였습니다.

4. 수험생들이 각 단원마다 주관식 기본예제를 통하여 기본내용을 확실히 이해하고, 객관식으로 출제 될 수 있는 문제를 해결할 수 있는 기초실력을 다져나갈 수 있도록 하였습니다.

5. 최근의 기출문제를 충분히 수록하고 정확한 해설을 수록하였으며, 국제회계기준이 반영되지 않은 과거 공무원시험 기출문제 중에서 출제 가능한 거의 모든 문제를 국제 회계기준에 맞게 수정하여 수록함으로써, 수험생들이 최근의 출제경향을 파악하는 데 도움이 될 수 있 도록 하였습니다.

▶ 동영상 강의 : www.eduwill.net

제1편 재무회계
Chapter 01 회계의 기초개념
01 회계(會計)의 의의(意義) ················································6
02 11재무보고를 위한 개념체계 ···········································11
03 회계원칙 ··························································23
기출예상문제 ························································27
Chapter 02 재무상태와 경영성과
01 재무상태 ··························································44
02 경영성과 ··························································50
03 회계거래가 재무상태에 미치는 영향 ·····································55
기출예상문제 ························································62
Chapter 03 재고자산
01 재고자산의 본질 ····················································72
02 재고자산원가의 배분과 손익계산 ·······································74
03 재고자산의 평가 ····················································80
기출예상문제 ························································99
Chapter 04 금융자산(Ⅰ)
01 현금 및 현금성자산 ·················································120
02 매출채권과 매입채무 ················································126
기출예상문제 ·······················································138
Chapter 05 금융자산(Ⅱ)
01 금융자산의 기본개념 ················································156
02 금융자산의 측정 ···················································159
03 금융자산의 제거 ···················································169
04 금융자산의 재분류 ·················································174
05 관계기업투자 ······················································177
기출예상문제 ·······················································180
Chapter 06 유형자산
01 유형자산의 기본개념 ················································190
02 유형자산의 최초원가 ················································192
03 감가상각 ·························································204
04 원가모형과 재평가모형 ··············································214
05 유형자산의 제거 ···················································219
기출예상문제 ·······················································222
Chapter 07 투자부동산
01 투자부동산의 기초개념 ··············································248
02 투자부동산의 측정 ·················································249
03 투자부동산의 대체 ·················································250
04 투자부동산의 처분 ·················································250
기출예상문제 ·······················································251
Chapter 08 무형자산
01 무형자산의 기초개념 ················································256
02 개발비 ···························································264
03 영업권 ···························································266
기출예상문제 ·······················································270
Chapter 09 부 채
01 금융부채 ·························································280
02 사 채 ····························································281
03 충당부채와 우발부채 ················································290
04 퇴직급여제도 ······················································296
기출예상문제 ·······················································302
Chapter 10 자 본
01 자본의 기초개념 ···················································318
02 주식의 발행과 증자ㆍ감자 ···········································322
03 이익잉여금 ·······················································332
기출예상문제 ·······················································341
Chapter 11 수익, 비용, 이익
01 수 익 ····························································356
02 비 용 ····························································374
03 이 익 ····························································381
기출예상문제 ·······················································389
Chapter 12 재무제표
01 재무제표의 기본개념 ················································410
02 재무상태표 ·······················································413
03 포괄손익계산서 ····················································416
04 현금흐름표 ·······················································422
05 자본변동표 ·······················································433
06 주 석 ····························································434
07 재무제표 비율분석 ·················································435
기출예상문제 ·······················································441

제2편 원가회계
Chapter 01 원가의 기초개념
01 제조기업과 원가회계 ················································482
02 원가와 원가계산 ···················································484
기출예상문제 ·······················································495
Chapter 02 제조간접원가
01 제조간접원가의 의의와 배부 ··········································514
02 원가의 부문별 계산 ·················································521
03 활동기준원가계산 ··················································526
기출예상문제 ·······················································530
Chapter 03 원가계산
01 개별원가계산 ······················································546
02 종합원가계산 ······················································548
03 표준원가계산 ······················································563
04 변동원가계산 ······················································571
기출예상문제 ·······················································575
Chapter 04 CVP 분석
CVP 분석 ···························································599
기출예상문제 ·······················································606

제3편
정부회계
Chapter 01 정부회계의 기본개념
정부회계의 기본개념 ···················································619
기출예상문제 ·······················································627
Chapter 02 예 산
예 산 ·······························································633
기출예상문제 ·······················································638
Chapter 03 재무회계
재무회계 ····························································641
기출예상문제 ·······················································654
Chapter 04 결 산
결 산 ·······························································671
기출예상문제 ·······················································674

Appendix
1 국가회계기준에 관한 규칙 ···········································678
2 지방자치단체 회계기준에 관한 규칙 ····································686
3 국가재정법 ·······················································693