2013 주택관리사 기본서 1차 회계원리

제1부 재무회계

1 Part 회계의 이론적 구조 ···························································· 18
제1절 회계의 기초개념 / 18
제2절 재무상태와 경영성과 / 25
- 기출 및 적중예상문제 / 35
2 Part 회계의 기술적 구조 ···························································· 46
제1절 회계의 순환과정 / 46
제2절 분개와 전기 / 55
제3절 회계장부 / 59
제4절 시산표와 정산표 / 61
제5절 결 산 / 64
- 기출 및 적중예상문제 / 71
3 Part 개념체계 ················································································ 83
제1절 재무보고를 위한 개념체계 / 83
- 기출 및 적중예상문제 / 95
4 Part 자산의 일반이론 ································································ 107
제1절 자산의 본질 / 107
제2절 자산의 측정 / 108
제3절 자산의 분류 / 111
- 기출 및 적중예상문제 / 117
5 Part 금융자산 ·············································································· 121
제1절 금융상품 / 121
제2절 현금 및 현금성자산 / 123
제3절 대여금 및 수취채권 / 132
- 기출 및 적중예상문제 / 153
6 Part 재고자산 ·············································································· 177
제1절 상품의 매입과 매출 / 177
제2절 재고자산의 본질 / 188
제3절 재고자산의 취득 / 191
제4절 재고자산의 측정(평가) / 193
제5절 감모손실과 평가손실 / 205
제6절 재고자산 오류 / 208
- 기출 및 적중예상문제 / 210
7 Part 기타의 금융자산 ································································ 234
제1절 당기손익인식금융자산 / 234
제2절 만기보유금융자산 / 240
제3절 매도가능금융자산 / 245
제4절 금융자산의 재분류 / 249
제5절 관계기업투자 / 250
- 기출 및 적중예상문제 / 252
8 Part 유형자산 ·············································································· 262
제1절 유형자산의 개념 / 262
제2절 유형자산의 인식과 측정 / 263
제3절 유형자산의 취득형태 / 267
제4절 유형자산의 추가적 지출(후속원가) / 274
제5절 유형자산의 감가상각 / 276
제6절 원가모형과 재평가모형 / 284
제7절 유형자산의 처분 및 손상 / 290
- 기출 및 적중예상문제 / 293
9 Part 무형자산과 투자부동산 ···················································· 313
제1절 무형자산의 기초개념 / 313
제2절 개발비와 영업권 / 322
제3절 투자부동산 / 325
- 기출 및 적중예상문제 / 328
10 Part 부채회계 ·············································································· 337
제1절 부채의 기초개념 / 337
제2절 사 채 / 340
제3절 충당부채와 우발부채 / 348
제4절 퇴직급여부채 / 352
- 기출 및 적중예상문제 / 357
11 Part 자본회계 ·············································································· 371
제1절 자본의 기초개념 / 371
제2절 주식회사의 자본금 / 377
제3절 이익잉여금의 처분 / 383
제4절 자기주식과 주당순이익 / 391
- 기출 및 적중예상문제 / 396
12 Part 수익?비용회계 ·································································· 409
제1절 수 익 / 409
제2절 비 용 / 428
제3절 이 익 / 433
제4절 수익 ? 비용의 이연과 예상 / 437
- 기출 및 적중예상문제 / 444
13 Part 재무제표 및 재무비율분석 ·············································· 457
제1절 재무제표의 일반이론 / 457
제2절 재무상태표 / 462
제3절 포괄손익계산서 / 469
제4절 현금흐름표 / 473
제5절 자본변동표 / 485
제6절 주 석 / 487
제7절 재무제표 비율분석 / 488
- 기출 및 적중예상문제 / 493
14 Part 회계변경과 오류수정 ························································ 513
제1절 회계변경 / 513
제2절 오류수정 / 517
- 기출 및 적중예상문제 / 523


제2부 원가?관리회계

1 Part 원가의 기초개념 ································································ 528
제1절 원가의 기초개념 / 528
제2절 원가의 흐름 / 537
- 기출 및 적중예상문제 / 548
2 Part 원가의 배분 ········································································ 561
제1절 제조간접비의 배부 / 561
제2절 부문별 원가계산 / 568
제3절 활동기준원가계산 / 575
- 기출 및 적중예상문제 / 580
3 Part 개별원가계산 ······································································ 595
- 기출 및 적중예상문제 / 602
4 Part 종합원가계산 ······································································ 608
제1절 종합원가계산의 개념 / 608
제2절 종합원가계산의 종류 / 613
제3절 결합(연산품, 등급별)원가계산 / 620
제4절 공손품과 감손 / 623
- 기출 및 적중예상문제 / 626
5 Part 전부원가와 변동원가계산 ················································ 639
- 기출 및 적중예상문제 / 646
6 Part 표준원가계산 ······································································ 654
- 기출 및 적중예상문제 / 661
7 Part 원가추정 및 C?V?P분석(손익분기점) ······················ 669
제1절 원가추정(원가행태) / 669
제2절 C . V . P분석(손익분기점) / 672
- 기출 및 적중예상문제 / 677
8 Part 의사결정회계 ······································································ 688
- 기출 및 적중예상문제 / 693