머리말
본 교재는 본격적인 공인회계사·세무사 공부를 시작하는 수험생들을 위한 중급회계 입문서입니다. 공인회계사·세무사 시험의 주요과목들은 기본강의를 한번만 수강해서는 이해하기 어려운 것이 현실입니다. 저도 수험생 시절 몇몇 과목은 이해가 잘 안되어 기본강의를 한번 더 수강한 적이 있었습니다.
중급회계 기본강의 수강전 입문강의를 먼저 수강한다면 기본강의를 2번 수강한것과 유사한 효과가 있을 것입니다. 또한 기본강의 수강 할 때 더욱 이해가 잘될 것입니다.
공부하다가 질문사항이 있으면 카페나 메일로 질문주시기 바랍니다.
이메일 : yunahwang@naver.com
카페 : cafe.daum.net/yunahwang
이 책에 대한 정오표도 메일로 요청주시면 즉시 보내드리도록 하겠습니다.
이 책이 여러분들 합격의 첫 디딤돌이 되기를 바랍니다.
2018년 1월
공인회계사 황윤하
CONTENTS
제1장 재무보고를 위한 개념체계
제1절 개념체계의 목적과 위상·······································································9
제2절 일반목적재무보고의 목적·····································································10
제3절 유용한 재무정보의 질적특성·································································11
제4절 기본가정과 재무제표 요소···································································15
제5절 자본과 자본유지개념··········································································19
연습문제································································································22
연습문제해설···························································································24
제2장 재무제표표시
제1절 재무제표일반사항··············································································25
제2절 재무상태표공시················································································29
제3절 포괄손익계산서공시···········································································32
제4절 자본변동표·현금흐름표·주석공시····························································35
제5절 매각예정비유동자산과 중단영업공시························································36
연습문제································································································38
연습문제해설···························································································40
제3장 공정가치측정
제1절 공정가치측정 일반사항·······································································41
제2절 공정가치측정 기타사항·······································································43
연습문제································································································45
연습문제해설···························································································46
제4장 당좌자산
제1절 현금및현금성자산··············································································47
제2절 은행계정조정표················································································49
제3절 매출채권과 대손충당금·······································································51
제4절 어음할인························································································53
연습문제································································································55
연습문제해설···························································································57
1st Edition
제5장 재고자산
제1절 재고자산의 인식과 측정
제2절 매출원가의 기록방법과 원가흐름의 가정
제3절 기말재고자산에 포함될 항목
제4절 재고자산의 감모와 저가평가
제5절 소매재고법
제6절 재고자산 증감분석
제7절 생물자산
연습문제
연습문제해설
제6장 유형자산
제1절 유형자산의 의의
제2절 유형자산의 취득원가
제3절 감가상각
제4절 후속원가
제5절 유형자산손상차손
제6절 재평가모형
연습문제
연습문제해설
제7장 무형자산
제1절 무형자산 일반사항
제2절 무형자산의 상각·손상·재평가
제3절 연구비와 개발비
제4절 노천광산 생산단계의 박토원가
제5절 광물탐사자원과 웹사이트원가
연습문제
연습문제해설
제6장 금융부채
제1절 금융부채의 정의와 분류
제2절 사채의발행과 유효이자율법
제3절 이자지급일 사이의 사채발행과 조기상환
제4절 특수한 형태의 사채
연습문제
연습문제해설
CONTENTS
제9장 자본
제1절 자본의 의의와 분류
제2절 보통주와 우선수
제3절 자본거래의 회계처리
제4절 자본총계 증감분석
제5절 상환우선주
연습문제
연습문제해설
제10장 금융자산
제1절 금융상품의 정의와 금융자산의 분류
제2절 투자지분상품
제3절 투자채무상품
제4절 금융자산의 손상차손
제5절 금융자산의 분류변경
연습문제
연습문제해설
제11장 수익
제1절 수익인식 일반사항
제2절 계약과 수행의무의 식별
제3절 거래가격 산정
제4절 거래가격배분과 수행의무 이행
제5절 사례별 수익인식
제6절 건설계약
연습문제
연습문제해설
제12장 차입원가자본화
제1절 차입원가자본화 일반사항
제2절 차입원가자본화 계산
제3절 차입원가자본화 유의사항
연습문제
연습문제해설
1st Edition
제13장 투자부동산
제1절 투자부동산 일반사항
제2절 투자부동산의 후속측정
제3절 투자부동산과 다른계정과의 계정대체
연습문제
연습문제해설
제14장 복합금융상품
제1절 복합금융상품 일반사항
제2절 전환사채
제3절 신주인수권부사채
연습문제
연습문제햐설
제15장 충당부채
제1절 충당부채 일반사항
제2절 충당부채의 인식
제3절 충당부채의 측정
제4절 충당부채 사례
제5절 보고기간후사건
연습문제
연습문제해설
제16장 퇴직급여
제1절 퇴직급여제도의 분휴
제2절 예측단위적립방식
연습문제
연습문제해설
제16장 리스
제1절 리스 일반사항
제2절 리스제공자의 회계처리
제3절 리스이용자의 회계처리
제4절 판매형리스
제5절 판매후리스
연습문제
연습문제해설
CONTENTS
제18장 주식기준보상
제1절 주식기준보상의 의의와 분류
제2절 주식기준보상 관련 용여
제3절 주식결제형 주식기준보상
제4절 현금결제형 주식기준보상
연습문제
연습문제해설
제19장 회계변경과 오류수정
제1절 회계정책의 변경
제2절 회계추정의 변경
제3절 오류수정
연습문제
연습문제해설
제20장 법인세회계
제1절 법인세회계의 의의와 목적
제2절 법인세비용 계산
제3절 법인세관련 공지사항
연습문제
연습문제해설
제21장 주당이익
제1절 주당이익의 의의
제2절 우선주배당 계산
제3절 가중평균유통보통주식수 계산
제4절 희석주당이익
연습문제
연습문제해설
1st Edition
제22장 현금흐름표
제1절 현금흐름표의 의의
제2절 현금흐름의 분류
제3절 직접법에 의한 현금흐름표작성
제4절 간접법에 의한 현금흐름표작성
연습문제
연습문제해설
제23장 재무제표분석
제1절 안정성비율
제2절 수익성비율
제3절 활동성비율
연습문제
연습문제해설
