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2022 공무원 회계학 핵심정리 및 예상문제집 : 9.7급 공무원 시험대비

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2013년 9월 9일 이후 누적수치입니다.

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  • 저 : 허홍석
  • 출판사 : 고시동네
  • 발행 : 2022년 01월 05일
  • 쪽수 : 824
  • ISBN : 9791168180307
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책소개

본 도서는 세무직 공무원시험을 준비하거나 9급 관세직 공무원시험을 준비하는 수험생을 위한 문제집으로 재무회계, 원가회계, 정부회계를 포함하고 있으며, 공무원시험을 준비하는 수험생들에게 올바른 학습방향을 제시하고, 최근의 출제경향을 파악할 수 있도록 하는데 역점을 두었습니다.
또한, 최근의 출제경향을 반영한 예상문제를 충분히 수록하여 수험준비에 만전을 기하도록 하였습니다.

본 도서의 특징은 다음과 같습니다.

1. 각 단원별로 한국채택국제회계기준(K-IFRS) 〈정부회계의 경우는 『국가회계기준에 관한 규칙』과 『지방자치단체의 회계기준에 관한 규칙』〉을 반영한 핵심정리와 그와 연관된 핵심문제(최근 출제된 문제 또는 출제 가능한 문제 중 핵심정리와 연계하여 출제 경향을 파악하는데 도움이 되는 문제)를 수록하여 최근 출제경향을 파악하는데 도움이 될 수 있도록 하였습니다.

2. 체계적인 핵심정리로 단기간에 효율적인 학습이 가능하도록 구성하였고, 엄선된 핵심문제와 상세한 해설로 자기만의 문제 해결 방법을 정립할 수 있도록 구성하였습니다.

3. 단원별 학습이 마무리 된 후에 실력 점검을 위한 2019년과 2021년 기출문제(7ㆍ9급 국가직, 7ㆍ9급 서울시, 지방직)를 상세한 해설과 함께 수록하였습니다.

4. 최근의 출제경향을 반영한 예상문제를 충분히 수록하여 수험생들이 수험준비에 만전을 기하는데 도움이 될 수 있도록 하였습니다.

▶ 동영상 강의 : www.eduwill.net

목차

P A R T 1 재무회계
CHAPTER 01 회계의 기초 ·················································································· 2
1. 재무보고를 위한 개념체계 ······························································· 2
2. 회계의 순환과정과 회계방정식 ····························································· 36
예상문제 ·················································································· 47
CHAPTER 02 재고자산 ················································································ 68
1. 재고자산의 본질 ············································································· 68
2. 재고자산의 평가 ····················································································· 72
3. 재고자산오류의 영향 ·········································································· 84
예상문제 ············································································· 85
CHAPTER 03 금융자산(1) ···················································································· 104
1. 현금 및 현금성자산 ··································································· 104
2. 매출채권과 매입채무 ····································································· 110
3. 어음의 할인 ························································································ 115
예상문제 ························································································ 117
CHAPTER 04 금융자산(2) ····················································································· 131
예상문제 ·························································································· 146
CHAPTER 05 유형자산 ·············································································· 155
1. 유형자산의 인식 ·············································································· 155
2. 감가상각과 손상 ·················································································· 169
3. 재평가모형의 회계처리 ······························································ 177
4. 유형자산의 제거 ········································································ 180
예상문제 ····················································································· 183
CHAPTER 06 투자부동산 ···················································································· 206
예상문제 ·············································································· 212
CHAPTER 07 무형자산 ··················································································· 215
예상문제 ················································································· 228
CHAPTER 08 부채 ························································································· 239
1. 사채 ·························································································· 239
2. 충당부채와 우발부채 ···································································· 253
3. 퇴직급여제도 ············································································· 260
예상문제 ······················································································ 264
CHAPTER 09 자본 ················································································ 281
예상문제 ···················································································· 296
CHAPTER 10 수익ㆍ비용ㆍ이익 ································································ 306
1. 수익 ························································································· 306
2. 비용 ················································································ 319
3. 이익 ···························································································· 324
예상문제 ············································································ 329
CHAPTER 11 결산과 재무제표 ··········································································· 342
1. 재무제표일반 ·················································································· 342
2. 재무상태표 ·················································································· 356
3. 포괄손익계산서 ············································································ 361
4. 자본변동표 ························································································· 367
5. 현금흐름표 ·················································································· 369
6. 주석 ································································································ 376
7. 재무제표비율분석 ··········································································· 378
예상문제 ································································································ 388
CHAPTER 12 리스와 외화환산 ························································ 412
예상문제 ····························································································· 426

P A R T 2 원가회계
CHAPTER 01 원가의 기초 ···················································································· 434
1. 원가의 기본개념 ········································································ 434
2. 원가관계계정 ············································································ 442
예상문제 ····················································································· 448
CHAPTER 02 제조간접원가의 배부 ······························································ 455
1. 제조간접원가의 제품별 배부(개별원가계산) ··························································· 455
2. 부문별원가계산 ·············································································· 462
3. 활동기준원가계산 ············································································· 466
예상문제 ······························································································· 470
CHAPTER 03 종합원가계산 ···················································································· 477
예상문제 ························································································· 486
CHAPTER 04 결합원가계산 ··········································································································· 493
예상문제 ································································································ 496
CHAPTER 05 표준원가계산 ···································································· 501
예상문제 ······················································································· 507
CHAPTER 06 변동원가계산 ··········································································································· 514
예상문제 ························································································ 521
CHAPTER 07 CVP분석 ···························································································· 526
예상문제 ·········································································· 534
CHAPTER 08 특수원가계산 ·············································································· 541
예상문제 ·················································································· 552

P A R T 3 정부회계
CHAPTER 01 정부회계의 기본개념 ·································································· 560
CHAPTER 02 재무제표일반 ········································································ 567
CHAPTER 03 재정상태표와 자산ㆍ부채의 평가 ··················································· 572
1. 재정상태표 ················································································· 572
2. 자산의 평가 ··········································································· 576
3. 부채의 평가 ········································································· 582
CHAPTER 04 재정운영표와 수익ㆍ비용 ··································································· 586
1. 재정운영표 ······················································································· 586
2. 수익ㆍ비용 ················································································· 591
CHAPTER 05 순자산변동표 ················································································ 595
CHAPTER 06 현금흐름표 [지] ········································································· 597
CHAPTER 07 필수보충정보, 주석, 부속명세서 ·············································· 599
예상문제 ·························································································· 601

P A R T 4 최근기출문제
01. 2021년 9급 세무직 기출문제 ··································································· 616
02. 2021년 9급 관세직 기출문제 ································································ 628
03. 2021년 9급 지방직 기출문제 ···································································· 640
04. 2021년 7급 세무직 기출문제 ··································································· 651
05. 2021년 7급 서울시 기출문제 ··································································· 668
06. 2020년 9급 세무직 기출문제 ··································································· 683
07. 2020년 9급 관세직 기출문제 ······································································ 695
08. 2020년 9급 지방직 기출문제 ··································································· 708
09. 2020년 7급 세무직 기출문제 ·································································· 720
10. 2020년 7급 서울시 기출문제 ··································································· 732
11. 2019년 9급 세무직 기출문제 ·································································· 744
12. 2019년 9급 서울시 기출문제 ····························································· 756
13. 2019년 9급 지방직 기출문제 ··································································· 766
14. 2019년 9급 관세직 기출문제 ····························································· 778
15. 2019년 7급 세무직 기출문제 ···································································· 790
16. 2019년 7급 서울시 기출문제 ·································································· 802

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남부 행정고시학원 7·9급 공무원 전임강사, 현재 웅진패스원 한교고시학원 7,9급 공무원 회계학 전임강사, 웅진패스원 한교고시학원 7,9급 공무원 관세직 회계학 전임강사, 주요 저서로는 'PASSONE 회계학(웅진패스원)', 'PASSONE 회계학 핵심정리 및 기출예상문제집(웅진패스원)', '9급 세무직, 관세직 최종모의고사(웅진패스원)', 'PASSNET 회계학(웅진패스원)' 등이 있다.

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