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알기쉬운 객관식 회계학

공유
출판사
세학사
저자
김상운 이종하 (개정 14판)
페이지
640
출간일
2024-10-07
판쇄
개정 14판
ISBN
9788966226900
정가
42,000
구매제한
옵션당 최소 1개
구매혜택
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알기쉬운 객관식 회계학
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  ★★★   예약상품  주문시 함께 주문하신 모든 도서는 예약상품이 출시된 후 함께 발송됩니다. 


  ★★★   철상품  은 결제완료후 제작에 들어가는 주문제작상품입니다. 

             1) 일반도서보다 1~2일 발송이 지연될 수 있습니다. 

             2) 주문접수 이후 교환, 취소, 환불이 불가능합니다. 

  ★★★    토요일  은 발송 업무만 운영하고 있으며 고객상담 및 문의응대업무는 운영하지않습니다.

             따라서  금요일 오후 6시 이후 주문건은 결제완료 이후 취소 및 변경이 불가능합니다. 




목차 

 

  • PART 01 재무회계
  • Chapter 01 회계이론 ㆍ 3
  • 1. 재무회계 개념체계의 목적 ····························································· 3
  • 2. 재무제표의 기본가정 ······································································· 3
  • 3. 재무정보의 질적 특성 ····································································· 4
  • 4. 재무제표의 기본요소 ······································································· 5
  • 5. 재무제표 구성요소의 인식 ····························································· 6
  • 6. 재무제표 기본요소의 측정속성 ······················································ 6
  • 7. 회계주체이론(지분이론) ································································· 8
  • 연습문제 / 9 해설 / 18

  • Chapter 02 재무제표의 작성 및 분석 ㆍ 20
  • 1. 자산평가의 측정속성 ····································································· 20
  • 2. 재무제표(기준서 제21호) ····························································· 20
  • 3. 재무상태표(기준서 제1001호) ····················································· 21
  • 4. 포괄손익계산서(기준서 제1001호) ·············································· 23
  • 5. 현금주의와 발생주의 ····································································· 25
  • 6. 중간재무보고(기준서 제1034호) ················································· 25
  • 7. 재무비율분석 ·················································································· 25
  • 연습문제 / 27 해설 / 46

  • Chapter 03 금융자산 ㆍ 54
  • 1. 현금및현금성자산 ·········································································· 54
  • 2. 단기은행예치금 ·············································································· 54
  • 3. 분류에 주의할 사항 ······································································· 54
  • 4. 은행계정조정표 ·············································································· 55
  • 5. 대손의 인식방법 ············································································ 55
  • 6. 매출채권의 양도 및 할인 ····························································· 56
  • 연습문제 / 57 해설 / 70

  • Chapter 04 재고자산 ㆍ 77
  • 1. 재고자산(당기순매입액)의 취득원가에 포함되는 지출 ············ 77
  • 2. 기말재고자산에 포함시켜야 하는지의 여부 ······························· 77
  • 3. 원가흐름에 대한 가정 ··································································· 77
  • 4. 후입선출법의 장ㆍ단점 ································································· 78
  • 5. 매출총이익률법 ·············································································· 78
  • 6. 매출가격환원법(소매재고법) ······················································· 79
  • 7. 감모손실과 평가손실 ····································································· 79
  • 연습문제 / 81 해설 / 105

  • Chapter 05 지분상품과 채무상품 ㆍ 115
  • 1. 금융자산 분류와 평가 ································································· 115
  • 2. 금융자산별 회계처리 ··································································· 115
  • 3. 후속측정 ························································································ 117
  • 4. 손상차손 및 손상차손환입 ························································· 118
  • 5. 양 도 ····························································································· 119
  • 6. 지분법 ··························································································· 119
  • 연습문제 / 121 해설 / 129

  • Chapter 06 유형자산과 무형자산 ㆍ 133
  • 1. 유형자산의 정의와 인식 ····························································· 133
  • 2. 유형자산의 취득원가 ··································································· 133
  • 3. 개별자산의 취득원가 구성 ························································· 134
  • 4. 교환에 의한 취득 ······································································· 135
  • 5. 차입원가의 자본화 ······································································· 135
  • 6. 유형자산의 감가상각 ··································································· 137
  • 7. 원가모형과 재평가모형 ······························································· 138
  • 8. 무형자산의 종류 ·········································································· 139
  • 9. 무형자산의 상각 ·········································································· 140
  • 10. 손상차손과 손상차손환입 ························································· 141
  • 연습문제 / 142 해설 / 195

  • Chapter 07 부 채 ㆍ 221
  • 1. 부채의 정의와 분류 ····································································· 221
  • 2. 충당부채와 우발부채, 우발자산의 회계처리 ··························· 221
  • 3. 충당부채 ························································································ 222
  • 4. 충당부채의 한국채택국제회계기준 사례의 열거 ····················· 223
  • 5. 충당부채로 인식하지 않는 경우 ················································ 223
  • 6. 보고기간 후 사건 ········································································ 224
  • 7. 사 채 ··························································································· 224
  • 8. 종업원 급여 ·················································································· 226
  • 연습문제 / 229 해설 / 252

  • Chapter 08 자본ㆍ전환증권ㆍ주당이익 ㆍ 262
  • 1. 자본의 구성 ·················································································· 262
  • 2. 자기주식 ························································································ 266
  • 3. 전환증권 ························································································ 267
  • 4. 주당순이익과 주당계속사업이익 ················································ 271
  • 연습문제 / 274 해설 / 301

  • Chapter 09 고객과의 계약에서 생기는 수익 ㆍ 319
  • 1. 계약 식별 ······················································································ 319
  • 2. 수행의무 식별 ·············································································· 321
  • 3. 거래가격 산정 ·············································································· 323
  • 4. 거래가격을 수행의무에 배분 ····················································· 329
  • 5. 수행의무를 이행할 때에 수익인식 ············································ 333
  • 연습문제 / 342 해설 / 358

  • Chapter 10 회계정책, 추정의 변경 및 오류수정 ㆍ 366
  • 1. 회계정책 ························································································ 366
  • 2. 회계추정의 변경 ·········································································· 367
  • 3. 오류수정 ························································································ 368
  • 연습문제 / 369 해설 / 382

  • Chapter 11 현금흐름표 ㆍ 388
  • 1. 현금흐름표의 의의와 효익 ························································· 388
  • 2. 현금흐름표의 표시 ······································································· 388
  • 3. 현금흐름의 보고 ·········································································· 390
  • 연습문제 / 392 해설 / 406

  • Chapter 12 기타회계 및 보고 ㆍ 414
  • 1. 주식기준보상 ················································································ 414
  • 2. 리 스 ··························································································· 416
  • 3. 법인세 ··························································································· 423
  • 4. 환율변동효과 ················································································ 425
  • 5. 보고기간 후 사건 ········································································ 427
  • 6. 중간재무보고 ················································································ 428
  • 연습문제 / 431 해설 / 444

  • Chapter 13 고급회계 ㆍ 448
  • 1. 관계기업투자 ················································································ 448
  • 2. 연결회계 ························································································ 450
  • 3. 사업결합 ························································································ 453
  • 연습문제 / 457 해설 / 464
  • Appedix 건설계약 ㆍ 466

  • PART 02 원가관리회계
  • Chapter 01 원가관리회계의 기본개념 ㆍ 475
  • 1. 회계의 분류 ·················································································· 475
  • 2. 원가(Cost) ···················································································· 475
  • 3. 원가의 분류 ·················································································· 475
  • 4. 원가회계시스템 ············································································ 476
  • 5. 원가의 흐름 ·················································································· 477
  • 연습문제 / 479 해설 / 487

  • Chapter 02 개별원가계산 ㆍ 491
  • 1. 의 의 ··························································································· 491
  • 2. 개별작업의 원가요소별 원가의 집계(작업원가표) ················· 491
  • 3. 제조간접비의 개별작업별 배분 ·················································· 491
  • 연습문제 / 493 해설 / 503

  • Chapter 03 원가배분 ㆍ 509
  • 1. 원가배분의 목적 ·········································································· 509
  • 2. 원가배분기준 ················································································ 509
  • 3. 제조간접비의 배분 ······································································· 509
  • 연습문제 / 511 해설 / 523

  • Chapter 04 결합원가계산 ㆍ 526
  • 1. 결합원가의 배분 ·········································································· 526
  • 2. 부산물의 회계처리 ······································································· 526
  • 연습문제 / 527 해설 / 534

  • Chapter 05 종합원가계산 ㆍ 538
  • 1. 의 의 ····························································································· 538
  • 2. 종합원가계산의 5단계 ································································· 538
  • 3. 공손품 회계 ·················································································· 539
  • 4. 감손모형 ························································································ 539
  • 연습문제 / 540 해설 / 558

  • Chapter 06 표준원가계산 ㆍ 569
  • 1. 제품단위당 표준원가의 설정 ····················································· 569
  • 2. 표준원가 차이분석 ······································································· 569
  • 연습문제 / 571 해설 / 590

  • Chapter 07 변동원가계산 ㆍ 599
  • 1. 변동원가계산 vs 전부원가계산 ·················································· 599
  • 2. 변동원가계산의 유용성과 한계 ·················································· 599
  • 3. 손익계산서의 비교 ······································································· 600
  • 4. 순이익차이의 조정 ······································································· 600
  • 연습문제 / 601 해설 / 616

  • Chapter 08 원가추정 ㆍ 621
  • 1. 선형원가함수 ················································································ 621
  • 2. 선형원가함수 추정방법 ······························································· 621
  • 3. 비선형 원가함수 (학습곡선) ····················································· 621
  • 연습문제 / 622 해설 / 628

  • Chapter 09 CVP 분석 ㆍ 631
  • 1. 공헌이익과 공헌이익률 ······························································· 631
  • 2. 손익분기점(BEP) ········································································· 631
  • 3. 목표이익-판매수량(QTI) & 매출액(STI) ·································· 632
  • 4. 안전한계 및 안전한계율 ····························································· 632
  • 5. 영업레버리지도(DOL) ································································· 632
  • 6. 복수제품의 CVP ··········································································· 633
  • 7. 현금흐름 분기점 ·········································································· 633
  • 8. 민감도 분석 ·················································································· 633
  • 연습문제 / 634 해설 / 648

  • Chapter 10 단기특수의사결정 ㆍ 656
  • 1. 특별주문의 수락 & 거부 ···························································· 656
  • 2. 부품의 자가제조 & 외부구입 ····················································· 656
  • 3. 제품라인의 유지 또는 폐지 ······················································· 656
  • 4. 제약자원하의 의사결정 ······························································· 656
  • 연습문제 / 657 해설 / 681

  • Chapter 11 종합예산 ㆍ 693
  • 1. 판매예산 ························································································ 693
  • 2. 제조예산(생산량예산) ································································· 693
  • 3. 제조원가예산 ················································································ 693
  • 4. 매출원가예산 ················································································ 694
  • 5. 현금예산 ························································································ 694
  • 연습문제 / 695 해설 / 701

  • Chapter 12 자본예산 ㆍ 705
  • 1. 현금흐름의 추정 ·········································································· 705
  • 2. 투자안의 분석방법 ······································································· 706
  • 3. 순현재가치법과 내부수익율법의 비교 ······································ 708
  • 연습문제 / 709 해설 / 713

  • Chapter 13 불확실성하의 의사결정 ㆍ 715
  • 1. 완전정보의 기대가치(EVPI) ······················································· 715
  • 2. 차이조사결정모형 ········································································ 715
  • 3. 예측오차의 원가 ·········································································· 716
  • 4. 재고관리 ························································································ 716
  • 연습문제 / 717 해설 / 724

  • Chapter 14 책임회계와 사내대체가격 ㆍ 728
  • 1. 책임회계제도의 목적 ··································································· 728
  • 2. 책임중심점 ···················································································· 728
  • 3. 원가중심점 성과평가:직접재료비 차이분석(복수의 재료) ·· 728
  • 4. 판매부품의 성과평가 ··································································· 729
  • 5. 투자중심점 성과평가 ··································································· 729
  • 6. 사내대체가격 ················································································ 730
  • 연습문제 / 731 해설 / 755

  • Chapter 15 최신이론 ㆍ 763
  • 1. 목표원가계산(Target Costing) ·················································· 763
  • 2. 균형성과표(Balanced scorecard) ············································ 765
  • 3. 품질원가 ························································································ 769
  • 4. 전략적 원가관리 ·········································································· 769
  • 연습문제 / 771 해설 / 781
  • Appedix 원가관리회계 용어 ㆍ 783




교환 및 반품안내

※ 분철 및 제본상품은 교환 및 환불이 불가능 합니다.   

- 도서 상품의 특성상 밑줄, 필기등의 사용흔적이 있는경우 교환 및 환불이 불가능합니다.   

- 밀봉 도서 또는 상품의 경우 밀봉을 훼손하였을 경우에는 교환 및 환불이 불가능 합니다.  

 

환불안내

- 상품 청약철회 가능기간은 상품 수령일로 부터 7일 이내 입니다. (반품배송비 구매자 부담)

- 무료배송상품을 환불요청하는 경우 최초배송에 소요된 배송비를 제외하고 환불해드립니다. 

AS안내

- 소비자분쟁해결 기준(공정거래위원회 고시)에 따라 피해를 보상받을 수 있습니다.

- 파본의 경우 수령일로부터 7일 이내에 교환신청시 교환해드립니다. 

  교환신청은 1:1문의게시판 또는 카카오상담을 통해 교환요청 하시면 됩니다. 

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