PART Ⅰ 적중핵심문제

 

CHAPTER
01 회계의 기본원리············································ 9

제1절 회계의 순환과정································································ 9
확인체크······················································································ 21
제2절 회계의 이론적 구조························································ 28
확인체크····················································································· 35
제3절 자산의 본질과 평가분류················································ 39
확인체크····················································································· 44
 

CHAPTER
02 금융자산······················································ 49

제1절 현금 및 현금성자산과 기타금융자산···························· 49
확인체크····················································································· 53
제2절 유가증권(有價證券) ························································· 58
확인체크····················································································· 64
제3절 대여금 및 수취채권······················································· 68
확인체크······················································································ 75
 

CHAPTER
03 재고자산······················································ 81

확인체크····················································································· 89
 

CHAPTER
04 비유동자산·················································· 99

제1절 투자부동산······································································· 99
확인체크···················································································· 102
제2절 유형자산········································································ 105
확인체크···················································································· 118
제3절 무형자산········································································· 124
확인체크···················································································· 129
 

CHAPTER
05 부채회계···················································· 133

확인체크···················································································· 141
 

CHAPTER
06 자본회계···················································· 147

확인체크···················································································· 154
 

CHAPTER
07 수익과 비용··············································· 157

확인체크···················································································· 165
 

CHAPTER
08 회계변경과 오류수정································ 169

확인체크···················································································· 175

CHAPTER
09 재무제표 및 기타회계······························· 177
확인체크···················································································· 185

CHAPTER
10 원가･관리회계··········································· 189


 

PARTⅡ 실력배양문제

 

CHAPTER
01 회계의 기본원리······································· 205

제1절 회계의 순환과정··························································· 205
제2절 회계의 이론적 구조······················································ 212
제3절 자산의 본질과 평가분류··············································· 217
 

CHAPTER
02 금융자산···················································· 219

제1절 현금 및 현금성자산과 기타금융자산··························· 219
제2절 유가증권(有價證券)······················································· 223
제3절 매출채권········································································ 230
 

CHAPTER
03 재고자산···················································· 239

 

CHAPTER
04 비유동자산················································ 253

제1절 유형자산········································································· 253
제2절 무형자산········································································ 264
제3절 투자부동산···································································· 269
 

CHAPTER
05 부채회계···················································· 271

 

CHAPTER
06 자본회계···················································· 283

CHAPTER
07 수익과 비용·············································· 289

CHAPTER
08 회계변경과 오류수정································ 301

CHAPTER
09 재무제표 및 기타회계······························ 309

CHAPTER
10 원가･관리회계··········································· 319

                 제1절 원가회계의 개념···························································· 319
                 제2절 원가계산········································································ 323
                 제3절 차이분석 및 전부･직접원가계산································· 335
                 제4절 원가･조업도･이익분석················································· 340


 

PARTⅢ 실력배양문제(정답 및 해설)

 

CHAPTER
01 회계의 기본원리······································· 349

 

CHAPTER
02 금융자산···················································· 354

 

CHAPTER
03 재고자산···················································· 361

 

CHAPTER
04 비유동자산················································ 365

 

CHAPTER
05 부채회계···················································· 372

 

CHAPTER
06 자본회계···················································· 377

 

CHAPTER
07 수익과 비용··············································· 379

 

CHAPTER
08 회계변경과 오류수정································ 382

 

CHAPTER
09 재무제표 및 기타회계······························ 385

 

CHAPTER
10 원가･관리회계········································· 389

 

PART Ⅳ 부 록

 

CHAPTER
01 현가표······················································· 403

 

CHAPTER
02 현금연가표················································ 405