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2020 IFRS 이윤호 회계학 재무회계 -개정7판
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2020 IFRS 이윤호 회계학 재무회계 -개정7판

  • 이윤호
  • |
  • 북이그잼
  • |
  • 2019-10-10 출간
  • |
  • 701페이지
  • |
  • 190 X 260 X 40 mm / 1332g
  • |
  • ISBN 9791156838616
판매가

35,000원

즉시할인가

31,500 원

카드할인

0원(즉시할인 0%)

적립금

1,750원 적립(5%적립)

배송비

무료배송

(제주/도서산간 배송 추가비용:3,000원)

추가혜택

네이버페이 무조건 1%적립+ 추가 1%적립

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상품선택
독서대 7,900원 독서대 선택안함 0원
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31,500원

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출판사서평




본 교재는 2010년~2019년 기출문제 중에서 공무원시험에 출제가능한 부분과 중요한 국제회계기준의 내용과 변경된 내용에 대한 예상문제를 빠짐없이 수록하여 출제 가능한 문제에 대한 적응력을 높이고 난도 상승을 대비한 예상문제들로 구성하는데 초점을 두었다.
본서는 2017년~2019년의 기출문제 및 출제경향분석을 통하여 수험생 스스로 중요한 부분을 파악할 수 있도록 하였다. 내년시험에서는 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.
2020년판은 한국채택국제회계기준의 2018년부터 새롭게 시행된 부분인 기업회계기준서 1109호
‘금융상품’과 기업회계기준서 1115호 ‘고객과의 계약에서 생기는 수익’의 기출문제를 빠짐없이 수록하여 수험대비에 부족함이 없도록 구성했다. 따라서 합격에 적합한 좋은 동반자가 될 것으로 믿어 의심하지 않는다.


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·예상문제 ··············································· 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 ···································· 156
제2절 재무상태표 ·············································· 161
제3절 포괄손익계산서 ······································ 167
제4절 중간재무제표 ·········································· 177
제5절 현금주의 회계와 발생주의 회계 ········· 181
제6절 재무비율 분석 ········································ 187
제7절 회계감사 ·················································· 194
. 기출.예상 문제 ············································· 198
제6장 현재가치 및 지분이론
제1절 현재가치 ·················································· 220
제2절 지분이론 ·················································· 224
. 기출.예상 문제 ············································· 227
제7장 현금 및 금융상품
제1절 현 금 ······················································· 232
제2절 요구불예금 ·············································· 236
제3절 현금성자산 및 단기금융상품 ··············· 241
. 기출.예상 문제 ············································· 245
제8장 수취채권과 지급채무
제1절 수취채권과 지급채무의 의의 및 분류 ··· 258
제2절 어음거래 ·················································· 261
제3절 기타채권.채무 ······································ 266
제4절 대손회계 ·················································· 269
. 기출.예상 문제 ············································· 277
제9장 재고자산
제1절 재고자산의 의의와 범위 ······················ 292
제2절 재고자산의 수량결정 ···························· 296
제3절 원가흐름의 가정 ···································· 298
제4절 기말재고자산의 추정 ···························· 306
제5절 재고자산감모손실과 평가손실 ············· 311
제6절 생물자산 및 수확시점의 수확물 ········· 315
. 기출.예상 문제 ············································· 317
제10장 관계기업투자 및 투자부동산
제1절 관계기업투자 ·········································· 340
제2절 투자부동산 ·············································· 345
. 기출.예상 문제 ············································· 349
제11장 유형자산
제1절 유형자산의 의의 및 개념 ···················· 356
제2절 유형자산의 원가 ···································· 358
제3절 차입원가 자본화 ···································· 367
제4절 감가상각 ·················································· 371
제5절 정부보조금(국고보조금) ························ 381
제6절 유형자산의 ·············································· 385
손상차손(감액손실)과 환입
제7절 유형자산의 재평가모형 ························ 386
제8절 유형자산의 제거 ···································· 390
. 기출.예상 문제 ············································· 392
제12장 무형자산
제1절 무형자산의 의의 및 요건 ···················· 410
제2절 무형자산의 인식 및 취득원가 ············ 412
제3절 무형자산의 취득 이후의 회계처리 ····· 415
제4절 내부적으로 창출된 무형자산 ··············· 420
제5절 영업권 ······················································ 422
. 기출.예상 문제 ············································· 424
제13장 금융부채 및 사채
제1절 부채의 의의와 종류 ······························ 432
제2절 유동부채 ·················································· 433
제3절 금융부채 ·················································· 438
제4절 사 채 ······················································· 439
. 기출.예상 문제 ············································· 456
제14장 금융자산
제1절 금융자산의 기초 ···································· 468
제2절 당기손익금융자산 ·································· 480
제3절 기타포괄손익 ·········································· 486
공정가치
측정 지분상품
제4절 채무상품 ·················································· 489
. 기출.예상 문제 ············································· 496
제15장 충당부채 및 종업원급여
제1절 충당부채 ·················································· 508
제2절 종업원급여 ·············································· 515
. 기출.예상 문제 ············································· 525
제16장 자 본
제1절 자본의 의의와 분류 ······························ 532
제2절 주 식 ······················································· 534
제3절 주식의 발행 ············································ 537
제4절 주식의 소각과 자기주식 ······················ 540
제5절 이익잉여금처분계산서 ·························· 544
제6절 기타납입자본 ·········································· 552
및 기타포괄손익누계액
제7절 자본변동표 ·············································· 553
제8절 전환증권 ·················································· 554
제9절 주당순이익 ·············································· 559
. 기출.예상 문제 ············································· 564
제17장 수익인식 및 건설계약
제1절 수익인식의 단계 ···································· 584
제2절 계약원가와 표시 ···································· 596
제3절 거래형태별 수익인식 ···························· 598
제4절 비용의 인식 ············································ 608
. 기출.예상 문제 ············································· 610
제18장 회계변경 및 오류수정
제1절 회계변경 ·················································· 618
제2절 회계오류 ·················································· 624
. 기출.예상 문제 ············································· 629
제19장 현금흐름표
제1절 현금흐름표의 기초 ································ 638
제2절 현금흐름표의 표시(내용) ······················ 640
제3절 영업활동의 현금흐름 ···························· 644
제4절 투자활동과 재무활동의 현금흐름 ······· 654
제5절 현금흐름표의 작성 ································ 657
제6절 국제회계기준과 과거기준의 비교 ······· 660
. 기출.예상 문제 ············································· 663
제20장 법인세 배분회계
제1절 기업의 세무 ············································ 682
제2절 법인세 기간배분 ···································· 687
제3절 개념적 문제 ············································ 694
. 기출.예상 문제 ············································· 696

저자소개

고려대학교 경영대학 경영학과 졸업, Hoechst AG Asia-Supervisior SAP, (R3)-컨설턴트(회계파트). 국제공인선물거래사이며 남부행정고시학원 세무관세직 대표교수를 지냈다. 현재 아모르이그쟁학원 세무관세직 대표교수를 역임하고 있다.
주요저서로 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), 이윤호 회계학 재무회계(북이그잼), 이윤호 회계학 정부회계 원가회계(북이그잼) 등이 있다.

 

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