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2021 공무원 회계학 핵심정리 및 예상문제집
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2021 공무원 회계학 핵심정리 및 예상문제집

  • 허홍석
  • |
  • 고시동네
  • |
  • 2021-01-15 출간
  • |
  • 792페이지
  • |
  • 182 X 257 mm
  • |
  • ISBN 9791190990424
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Part 01 재무회계
제1장 회계의 기초 ······················································································2
1. 재무보고를 위한 개념체계 ···························································2
2. 회계의 순환과정과 회계방정식 ··················································28
? 예상문제 ····················································································37
제2장 재고자산 ·························································································58
1. 재고자산의 본질 ·········································································58
2. 재고자산의 평가 ········································································62
3. 재고자산오류의 영향 ·································································73
? 예상문제 ····················································································74
제3장 금융자산(1) ····················································································93
1. 현금 및 현금성자산 ···································································93
2. 매출채권과 매입채무 ·································································99
3. 어음의 할인 ·············································································104
? 예상문제 ··················································································106
제4장 금융자산(2) ··················································································120
? 예상문제 ··················································································133
제5장 유형자산 ·······················································································142
1. 유형자산의 인식 ·······································································142
2. 감가상각과 손상 ······································································152
3. 재평가모형의 회계처리 ····························································160
4. 유형자산의 제거 ······································································164
? 예상문제 ··················································································166
제6장 투자부동산 ···················································································189
? 예상문제 ··················································································195
제7장 무형자산 ·······················································································198
? 예상문제 ··················································································209
제8장 부채 ······························································································220
1. 사채 ·························································································220
2. 충당부채와 우발부채 ·······························································232
3. 퇴직급여제도 ···········································································237
? 예상문제 ··················································································240
제9장 자본 ······························································································255
? 예상문제 ··················································································265
제10장 수익ㆍ비용ㆍ이익 ·······································································275
1. 수익 ·························································································275
2. 비용 ·························································································286
3. 이익 ························································································291
? 예상문제 ··················································································296
제11장 결산과 재무제표 ·········································································309
1. 재무제표일반 ············································································309
2. 재무상태표 ··············································································321
3. 포괄손익계산서 ········································································326
4. 자본변동표 ··············································································332
5. 현금흐름표 ···············································································334
6. 주석 ·························································································340
7. 재무제표비율분석 ····································································342
? 예상문제 ··················································································352

Part 02 원가회계
제1장 원가의 기초 ··················································································378
1. 원가의 기본개념 ·······································································378
2. 원가관계계정 ···········································································384
? 예상문제 ··················································································390
제2장 제조간접원가의 배부 ····································································397
1. 제조간접원가의 제품별 배부(개별원가계산) ·····························397
2. 부문별원가계산 ········································································404
3. 활동기준원가계산 ····································································408
? 예상문제 ··················································································412
제3장 종합원가계산 ················································································419
? 예상문제 ··················································································428
제4장 결합원가계산 ················································································435
? 예상문제 ··················································································438
제5장 표준원가계산 ················································································443
? 예상문제 ··················································································449
제6장 변동원가계산 ················································································456
? 예상문제 ··················································································462
제7장 CVP분석 ·······················································································467
? 예상문제 ··················································································473
제8장 특수원가계산 ················································································480
? 예상문제 ··················································································491

Part 03 정부회계
제1장 정부회계의 기본개념 ····································································500
제2장 재무제표일반 ················································································507
제3장 재정상태표와 자산ㆍ부채의 평가 ···············································512
1. 재정상태표 ··············································································512
2. 자산의 평가 ············································································516
3. 부채의 평가 ············································································522
제4장 재정운영표와 수익ㆍ비용 ···························································526
1. 재정운영표 ··············································································526
2. 수익ㆍ비용 ··············································································529
제5장 순자산변동표 ················································································533
제6장 현금흐름표 [지] ············································································535
제7장 필수보충정보, 주석, 부속명세서 ··················································537
? 예상문제 ··················································································539

Part 04 모의고사
제1회 모의고사 ························································································554
제2회 모의고사 ·······················································································562
제3회 모의고사 ·······················································································570
제4회 모의고사 ·······················································································578
제5회 모의고사 ·······················································································585
제6회 모의고사 ·······················································································594
제7회 모의고사 ························································································602
모의고사 정답 및 해설 ·············································································610

Part 05 최근 기출문제
1. 2020년 9급 세무직 기출문제 ·······························································648
2. 2020년 9급 관세직 기출문제 ·······························································660
3. 2020년 9급 지방직 기출문제 ······························································673
4. 2020년 7급 세무직 기출문제 ·······························································685
5. 2020년 7급 서울시 기출문제 ·······························································697
6. 2019년 9급 세무직 기출문제 ·······························································709
7. 2019년 9급 서울시 기출문제 ·······························································721
8. 2019년 9급 지방직 기출문제 ·······························································731
9. 2019년 9급 관세직 기출문제 ·······························································743
10. 2019년 7급 세무직 기출문제 ······························································755
11. 2019년 7급 서울시 기출문제 ·······························································767
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