원가관리사 2급

머리말 ············································································································ 3

제 1 부 원가회계 ································································································ 15
제 1 장 원가회계의 기본 개념과 분류 ····························································17
1. 원가회계의 기본 개념 ·································································17
2. 회계의 분류 ··················································································18
3. 원가의 정의 ··················································································18
4. 추적 가능성에 의한 분류방법 ···················································19
5. 원가행태에 따른 분류 방법 ·······················································21
6. 원가의 분류 ··················································································27
문제 및 설명 ·····················································································31

제 2 장 원가회계의 흐름 ··················································································39
1. 제조기업 경영활동 과정 ·····························································39
2. 원가의 흐름과 집계 ··································································40
3. 제조 활동에 따른 제조원가의 구성요소 및 흐름 ···················44
4. 원가요소별 원가계산 방법 ·························································45
문제 및 설명 ·····················································································49

제 3 장 제조기업의 재고자산 흐름 ··································································59
1. 재고자산의 개념 ··········································································59
문제 및 설명 ·····················································································70

제 4 장 제조원가명세서 작성 ···········································································75
1. 제조원가명세서의 작성 ·······························································75
2. 재무제표와 제조원가명세서와의 관계 ······································76
문제 및 설명 ·····················································································78

제 5 장 실제개별원가계산 ················································································85
1. 개별원가계산의 개요 ···································································85
2. 개별원가계산의 의의 ···································································85
3. 개별원가계산의 절차 ···································································86
4. 원가대상 작업의 설정 ·································································87
5. 개별원가계산의 구분 ···································································95
문제 및 설명 ·····················································································98

제 6 장 정상개별원가계산 ··············································································107
1. 정상개별원가계산의 개요 ·························································107
2. 정상개별원가계산의 절차 ·························································108
3. 제조간접원가 과대(소)배부액의 회계처리 ······························114
문제 및 설명 ···················································································120

제 7 장 부문별 원가계산 ···············································································129
1. 원가배부의 목적 ········································································129
2. 원가배부기준 결정 시의 지침 ·················································130
3. 부문별 원가계산 절차 ······························································131
4. 보조부문원가의 배부 ································································131
5. 보조부문원가의 배부방법 ·························································133
6. 제조부문 제조간접비의 배부 ···················································148
문제 및 설명 ···················································································153


제 2 부 회계원리 ······························································································· 163
제 8 장 회계의 기초개념과 기록원리 ····························································165
1. 회계의 기초개념 ········································································165
2. 거래와 회계의 순환과정 ···························································167
문제 및 설명 ···················································································173

제 9 장 재무제표 요소 ···················································································177
1. 재무상태표 계정 ········································································177
2. 손익계산서 계정 ········································································184
문제 및 설명 ···················································································189

제10장 결산회계 ···························································································193
1. 결산의 의의 ···············································································193
2. 이연항목과 발생항목 ································································193
3. 자산의 평가 ···············································································196
4. 부채의 평가 ···············································································205
문제 및 설명 ···················································································206

제11장 재무상태표와 손익계산서의 표시 ·····················································213
1. 재무상태표의 표시 ····································································213
2. 손익계산서의 표시 ····································································214
문제 및 설명 ···················································································216

찾아보기 ··········································································································· 218