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이윤호 회계학 재무회계(2019)

이윤호 회계학 재무회계(2019)

  • 이윤호
  • |
  • 북이그잼
  • |
  • 2018-09-20 출간
  • |
  • 727페이지
  • |
  • 190 X 261 X 28 mm /1240g
  • |
  • ISBN 9791156837206
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출판사서평




2019 9·7급 세무·관세·회계·감사직 시험대비

본서는 2016년~2018년의 기출문제 및 출제경향분석을 통하여 수험생 스스로 중요한 부분을 파악할 수 있도록 하였다. 내년 시험에서는 과거에 자주 출제되는 중요부분과 새롭게 도입된 국제회계기준이 함께 출제될 것으로 예상된다. 따라서 본서는 출제 대상에 대한 철저한 분석을 통하여 향후 출제 가능한 예상범위를 빠짐없이 수록하였다. 한편, 공무원시험에 출제할 수 없는 부분은 불필요한 학습시간을 소비하지 않도록 과감히 제외하였다.

9급 공무원시험과목의 변경으로 2013년도부터 9급 시험에서 회계학은 선택과목이 되었다. 선택과목으로 처음 출제된 2013년 9급 시험은 과거에 비하여 이론문제의 출제비중이 높아졌으며, 계산문제의 난이도와 계산과정이 단순화된 문제가 출제되었으나 2014년~2018년의 국가직 및 지방직 시험에서는 회계과목 선택자들이 다소 유리하도록 난이도 있는 문제를 출제하여 표준편차와 평균점수가 낮아지도록 하여 다른 선택과목보다 환산점수에서 유리하였다. 따라서 기본적인 개념과 재무제표에 대한 정확한 이해와 더불어 계산문제의 빠른 풀이방법을 습득하는 것이 무엇보다 중요하다고 본다. 7급 회계학시험은 최근에 원가회계의 출제와 정부회계의 출제비중이 높아지고 있으며 출제내용의 난이도가 상승하여 고득점을 위해서는 충분한 준비가 필요하다고 보여진다.


목차


"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?예상 문제 ··········································· 33
제2장 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 ·································· 154
제2절 재무상태표 ············································ 159
제3절 포괄손익계산서 ···································· 165
제4절 중간재무제표 ········································ 175
제5절 현금주의 회계와 발생주의 회계 ········ 179
제6절 재무비율 분석 ······································ 185
제7절 회계감사 ················································ 192
? 기출?예상 문제 ··········································· 196
제6장 현재가치 및 지분이론
제1절 현재가치 ················································ 218
제2절 지분이론 ················································ 222
? 기출?예상 문제 ··········································· 225
제7장 현금 및 금융상품
제1절 현 금 ······················································ 230
제2절 요구불예금 ············································ 234
제3절 현금성자산 및 단기금융상품 ············· 239
? 기출?예상 문제 ··········································· 243
제8장 수취채권과 지급채무
제1절 수취채권과 지급채무의 의의 및 분류 ·· 256
제2절 어음거래 ················································ 259
제3절 기타채권?채무 ··································· 264
제4절 대손회계 ················································ 267
? 기출?예상 문제 ··········································· 275
제9장 재고자산
제1절 재고자산의 의의와 범위 ····················· 290
제2절 재고자산의 수량결정 ·························· 294
제3절 원가흐름의 가정 ·································· 296
제4절 기말재고자산의 추정 ·························· 304
제5절 재고자산감모손실과 평가손실 ··········· 309
제6절 생물자산 및 수확시점의 수확물 ········ 313
? 기출?예상 문제 ··········································· 315
제10장 관계기업투자 및 투자부동산
제1절 관계기업투자 ········································ 338
제2절 투자부동산 ············································ 343
? 기출?예상 문제 ··········································· 347
제11장 유형자산
제1절 유형자산의 의의 및 개념 ···················· 354
제2절 유형자산의 원가 ·································· 356
제3절 차입원가 자본화 ·································· 365
제4절 감가상각 ················································ 369
제5절 정부보조금(국고보조금) ····················· 379
제6절 유형자산의 ············································ 383
손상차손(감액손실)과 환입
제7절 유형자산의 재평가모형 ······················ 384
제8절 유형자산의 제거 ·································· 388
? 기출?예상 문제 ··········································· 390
제12장 무형자산
제1절 무형자산의 의의 및 요건 ···················· 408
제2절 무형자산의 인식 및 취득원가 ············ 410
제3절 무형자산의 취득 이후의 회계처리 ···· 413
제4절 내부적으로 창출된 무형자산 ············· 418
제5절 영업권 ·················································· 420
? 기출?예상 문제 ··········································· 422
제13장 금융부채 및 사채
제1절 부채의 의의와 종류 ····························· 430
제2절 유동부채 ················································ 431
제3절 금융부채 ················································ 436
제4절 사 채 ······················································ 437
? 기출?예상 문제 ··········································· 454
제14장 금융자산
제1절 금융자산의 기초 ·································· 464
제2절 당기손익금융자산 ································ 476
제3절 기타포괄손익 ········································ 482
공정가치
측정 지분상품
제4절 채무상품 ················································ 485
? 기출?예상 문제 ··········································· 492
제15장 충당부채 및 종업원급여
제1절 충당부채 ················································ 504
제2절 종업원급여 ············································ 511
? 기출?예상 문제 ··········································· 521
제16장 자 본
제1절 자본의 의의와 분류 ····························· 528
제2절 주 식 ······················································ 530
제3절 주식의 발행 ·········································· 533
제4절 주식의 소각과 자기주식 ····················· 536
제5절 이익잉여금처분계산서 ························ 540
제6절 기타납입자본 ······································ 548
및 기타포괄손익누계액
제7절 자본변동표 ············································ 549
제8절 전환증권 ················································ 550
제9절 주당순이익 ············································ 555
? 기출?예상 문제 ··········································· 560
제17장 수익인식 및 건설계약
제1절 수익인식의 단계 ·································· 578
제2절 계약원가와 표시 ·································· 590
제3절 거래형태별 수익인식 ·························· 592
제4절 비용의 인식 ·········································· 604
? 기출?예상 문제 ··········································· 606
제18장 회계변경 및 오류수정
제1절 회계변경 ················································ 614
제2절 회계오류 ················································ 620
? 기출?예상 문제 ··········································· 625
제19장 현금흐름표
제1절 현금흐름표의 기초 ······························ 634
제2절 현금흐름표의 표시(내용) ··················· 636
제3절 영업활동의 현금흐름 ·························· 640
제4절 투자활동과 재무활동의 현금흐름 ····· 650
제5절 현금흐름표의 작성 ······························ 653
제6절 국제회계기준과 과거기준의 비교 ····· 656
? 기출?예상 문제 ··········································· 659
제20장 법인세 배분회계
제1절 기업의 세무 ·········································· 678
제2절 법인세 기간배분 ·································· 683
제3절 개념적 문제 ·········································· 690
? 기출?예상 문제 ··········································· 692
제21장 리스회계
제1절 리스회계의 의의와 특징 ····················· 700
제2절 리스와 관련된 용어 ····························· 701
제3절 리스의 분류 ·········································· 705
제4절 운용리스 ················································ 708
제5절 금융리스 ················································ 712
제6절 판매 후 리스거래 ································· 719
제7절 외화환산 ················································ 720
? 기출?예상 문제 ··········································· 723"

저자소개

이윤호 

저자약력 ·고려대학교 경영대학 경영학과 

· Hoechst AG Asia-Supervisior SAP 

 · (R3)-컨설턴트(회계파트) 

· 국제공인선물거래사 

· 前)남부행정고시학원 세무관세직 대표교수 

· 現)아모르이그쟁학원 세무관세직 대표교수 

》주요저서 

· 회계원리(세학사) 

· 7급 회계학(태영출판사) 

· 원가관리회계(도서출판 홍) 

· 7.9급 이윤호 회계학(박문각) 

· 7.9급 이윤호 회계학(이그잼) 

· 이윤호 회계학 재무회계(박문각) 

 

· 이윤호 회계학 정부회계 원가회계(박문각) 

교환 및 환불안내

도서교환 및 환불
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  • ㆍ오후 3시 이후 상담원과 통화되지 않은 취소건에 대해서는 고객 반품비용이 발생할 수 있습니다.
반품안내
  • 마이페이지 > 나의상담 > 1 : 1 문의하기 게시판 또는 고객센터 1800-7327
교환/반품주소
  • 경기도 파주시 문발로 211 1층 / (주)북채널 / 전화 : 1800-7327
  • 택배안내 : CJ대한통운(1588-1255)
  • 고객님 변심으로 인한 교환 또는 반품시 왕복 배송비 5,000원을 부담하셔야 하며, 제품 불량 또는 오 배송시에는 전액을 당사에서부담 합니다.