한국산업인력공단시행 주택관리사(보)시험에서 회계원리는 가장 중요한 과목 중 하나이지만 또한 수험생들이 가장 어렵게 느끼는 과목이기도 하다.
더구나 2010년부터는 한국채택국제회계기준(K-IFRS)에 따른 시험문제가 출제됨으로 주택관리사(보)자격시험을 준비하는 수험생 여러분들의 부담이 가중될 것으로 보인다.
 
회계원리 과목의 학습방법은 단순암기에서 벗어나, 기본적인 개념을 충분히 이해하고 체계적으로 적당한 깊이와 폭을 파악하여 다양한 유형의 문제를 직접 풀어봄으로써 적응력과 순발력을 길러야 한다.
 
이런 점들을 감안하여 다년간의 강의경험을 토대로 수험생들이 회계원리의 개념에 쉽게 접근할 수 있도록 역점을 두어 본서를 발간하게 되었다.
 
한국채택국제회계기준에 따른 본 교재의 특징은
 
qK-IFRS에 따른 회계의 개념을 쉽게 이해하고 숙지할 수 있도록 내용의 배열과 설명에 심혈을 기울였다.
 
w3단계 학습법으로 기본예제를 통해서 단원별 기본개념을 이해할 수 있도록 하였으며, 단원별 정리문제로써 이론을 재정립하여 반복학습 효과를 얻도록 하였다. 또한 기출 및 적중예상문제에서는 다양한 문제를 풀이해 봄으로써 실전대비 응용력과 적응력이 향상될 수 있도록 배열하였다.

e개정된 한국채택국제회계기준의 내용을 모두 반영 수록하였으며, 주택관리사(보)시험 문제뿐만 아니라 감평사, 세무직공무원 등 회계학관련 자격시험 기출문제도 수정 반영하여 실력향상에 도움이 되도록 하였다.
 
회계원리는 이해와 반복 그리고 다양한 문제풀이가 가장 중요한 핵심이다. 나름대로 최선을 다했지만 부족한 점도 많으리라 생각된다. 아무쪼록 수험생 여러분이 본서를 충분히 활용하여 합격의 길잡이로써 도움이 되기를 간절히 바라면서 마지막 순간까지 정직하게 최선을 다하셔서 꼬옥 합격의 영광이 있기를 두 손 모아 기원드린다.
 
끝으로 본서가 출간되기까지 애써주신 에듀서울 깁태욱 대표님과 편집부·출판부 임직원여러분의 노고에 깊이 감사드립니다. 그리고 원고정리와 워드작업을 도와준 내자와 성탁, 수경이, 그 외 협조해 주신 많은 분들께 지면을 통해 진심으로 감사의 말씀을 전하면서, 다시한번 수험생 여러분의 건투와 합격을 기원드립니다.
 
2018년 9월 저자 곽기한 배상

 

제1편 재무회계

 

제1장 회계의 기본원리

제1절 회계의 기초개념······································································· 17
제2절 회계의 순환과정······································································ 31
▮기출·적중예상문제········································································ 59
 

제2장 회계의 이론적 구조

제1절 재무보고를 위한 개념체계······················································ 85
제2절 재무제표표시··········································································· 92
▮기출·적중예상문제······································································ 102
 

제3장 자산의 의의와 평가·분류

▮기출·적중예상문제······································································· 121
 

제4장 금융자산

제1절 현금 및 예금·········································································· 126
▮기출·적중예상문제······································································ 135
제2절 기타금융자산(유가증권)························································ 148
▮기출·적중예상문제······································································· 161
제3절 대여금및수취채권(受取債權) ·················································· 173
▮기출·적중예상문제······································································ 188
 

제5장 재고자산

제1절 재고자산의 의의 및 범위······················································ 207
제2절 상품거래의 회계처리····························································· 210
제3절 재고자산의 원가배분····························································· 215
제4절 재고자산의 평가···································································· 226
▮기출·적중예상문제······································································ 228
 

제6장 비유동자산

제1절 투자부동산(投資不動産) ························································· 257
제2절 관계기업투자(關係企業投資)················································· 260
▮기출·적중예상문제······································································ 262
제3절 유형자산(有形資産)································································ 267
▮기출·적중예상문제······································································ 288
제4절 무형자산(無形資産) 및 기타자산·········································· 312
▮기출·적중예상문제······································································ 322
 

제7장 부채회계

제1절 부채의 정의 및 분류····························································· 331
제2절 유동부채················································································· 333
제3절 비유동부채············································································· 337
제4절 충당부채와 우발부채···························································· 339
제5절 사채(社債) ·············································································· 344
▮기출·적중예상문제······································································ 352
 

제8장 자본회계

제1절 자본의 개념············································································ 373
제2절 주식회사················································································· 374
제3절 납입자본················································································· 375
제4절 이익잉여금············································································· 383
제5절 자본유지조정········································································· 389
제6절 기타 포괄손익누계액···························································· 394
제7절 자본변동표············································································· 395
▮기출·적중예상문제······································································ 397
 

제9장 수익과 비용

▮기출·적중예상문제······································································ 426
 

제10장 회계변경과 오류수정

제1절 회계변경················································································· 443
제2절 오류수정················································································· 447
▮기출·적중예상문제······································································ 452
 

제11장 재무제표

제1절 현금흐름표·············································································· 467
제2절 주당순이익············································································· 473
제3절 재무제표의 분석···································································· 475
▮기출·적중예상문제······································································ 480


 

제2편 원가･관리회계

 

제1장 원가의 개념과 원가계산의 종류

제1절 원가회계의 개념···································································· 505
제2절 원가계산의 개념 및 종류····················································· 510
▮기출·적중예상문제······································································ 513
 

제2장 원가의 흐름

제1절 원가요소와 흐름···································································· 525
제2절 제조원가 명세서···································································· 530
▮기출·적중예상문제······································································ 534
 

제3장 원가의 배분

제1절 제조간접비 배부···································································· 545
제2절 부분별 원가계산···································································· 551
▮기출·적중예상문제······································································ 555
 

제4장 제품별 원가계산

제1절 개별원가 계산········································································ 569
제2절 종합원가 계산······································································· 571
제3절 결합원가 계산········································································ 579
▮기출·적중예상문제······································································ 581
 

제5장 표준원가계산

제1절 표준원가계산의 의의와 목적················································ 599
제2절 원가차이 분석········································································ 601
▮기출·적중예상문제······································································ 606
 

제6장 전부원가계산과 직접원가계산

▮기출·적중예상문제······································································ 619
 

제7장 원가･조업도･이익분석

▮기출·적중예상문제······································································ 635
 

제8장 원가의 추정

▮기출·적중예상문제······································································ 654

 

부 록

현가표 661
연금현가표 662