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2021 허홍석 공무원 회계학

2021 허홍석 공무원 회계학

  • 허홍석
  • |
  • 고시동네
  • |
  • 2020-09-15 출간
  • |
  • 720페이지
  • |
  • 205 X 260 mm
  • |
  • ISBN 9791190990219
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목차


제1편 재무회계
Chapter 01 회계의 기초개념
01 회계(會計)의 의의(意義) ················································6
02 재무보고를 위한 개념체계 ············································11
03 회계원칙 ··························································23
기출예상문제 ························································26
Chapter 02 재무상태와 경영성과
01 재무상태 ··························································42
02 경영성과 ··························································48
03 회계거래가 재무상태에 미치는 영향 ·····································53
기출예상문제 ························································60
Chapter 03 재고자산
01 재고자산의 본질 ····················································70
02 재고자산원가의 배분과 손익계산 ·······································72
03 재고자산의 평가 ····················································78
기출예상문제 ························································97
Chapter 04 금융자산(Ⅰ)
01 현금 및 현금성자산 ·················································118
02 매출채권과 매입채무 ················································124
기출예상문제 ·······················································136
Chapter 05 금융자산(Ⅱ)
01 금융자산의 기본개념 ················································154
02 금융자산의 측정 ···················································157
03 금융자산의 제거 ···················································167
04 금융자산의 재분류 ·················································172
05 관계기업투자 ······················································175
기출예상문제 ·······················································178
Chapter 06 유형자산
01 유형자산의 기본개념 ················································188
02 유형자산의 최초원가 ················································190
03 감가상각 ·························································202
04 원가모형과 재평가모형 ··············································212
05 유형자산의 제거 ···················································217
기출예상문제 ·······················································220
Chapter 07 투자부동산
01 투자부동산의 기초개념 ··············································244
02 투자부동산의 측정 ·················································245
03 투자부동산의 대체 ·················································246
기출예상문제 ·······················································247
Chapter 08 무형자산
01 무형자산의 기초개념 ················································252
02 개발비 ···························································260
03 영업권 ···························································262
기출예상문제 ·······················································266
Chapter 09 부 채
01 금융부채 ·························································276
02 사 채 ····························································277
03 충당부채와 우발부채 ················································284
04 퇴직급여제도 ······················································289
기출예상문제 ·······················································295
Chapter 10 자 본
01 자본의 기초개념 ···················································310
02 주식의 발행과 증자ㆍ감자 ···········································314
03 이익잉여금 ·······················································324
기출예상문제 ·······················································333
Chapter 11 수익, 비용, 이익
01 수 익 ····························································348
02 비 용 ····························································366
03 이 익 ····························································370
기출예상문제 ·······················································378
Chapter 12 재무제표
01 재무제표의 기본개념 ················································398
02 재무상태표 ·······················································401
03 포괄손익계산서 ····················································404
04 현금흐름표 ·······················································410
05 자본변동표 ·······················································421
06 주 석 ····························································422
07 재무제표 비율분석 ·················································423
기출예상문제 ·······················································429

제2편 원가회계
Chapter 01 원가의 기초개념
01 제조기업과 원가회계 ················································470
02 원가와 원가계산 ···················································472
기출예상문제 ·······················································483
Chapter 02 제조간접원가
01 제조간접원가의 의의와 배부 ··········································502
02 원가의 부문별 계산 ·················································509
03 활동기준원가계산 ··················································514
기출예상문제 ·······················································518
Chapter 03 원가계산
01 개별원가계산 ······················································534
02 종합원가계산 ······················································536
03 표준원가계산 ······················································551
04 변동원가계산 ······················································559
기출예상문제 ·······················································563
Chapter 04 CVP 분석
CVP 분석 ···························································587
기출예상문제 ·······················································594

제3편 정부회계
Chapter 01 정부회계의 기본개념
정부회계의 기본개념 ···················································607
기출예상문제 ·······················································615
Chapter 02 예 산
예 산 ·······························································621
기출예상문제 ·······················································626
Chapter 03 재무회계
재무회계 ····························································629
기출예상문제 ·······················································642
Chapter 04 결 산
결 산 ·······························································659
기출예상문제 ·······················································662
Appendix
1 국가회계기준에 관한 규칙 ···········································666
2 지방자치단체 회계기준에 관한 규칙 ····································674
3 국가재정법 ·······················································681

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