2016 IFRS 논리 회계학 : 원가회계 & 정부회계 편

CHAPTER 01 원가의 흐름
제1절 재무회계.관리회계.원가회계 ·········· 003
1. 회계의 의의 ············································ 003
2. 재무회계 ·················································· 003
3. 관리회계 ·················································· 003
4. 원가회계 ·················································· 004
제2절 원가의 개념 및 원가의 구성 ··············· 006
1. 원가의 개념 ············································ 006
2. 원가의 구성 ············································ 006
제3절 제조원가의 흐름 ·································· 010
1. 제조원가 ·················································· 010
2. 원가계산과정 ··········································· 011
제4절 제조원가의 회계처리 ··························· 017
1. 원재료 ··············································· 017
2. 노무비의 발생 ········································· 018
3. 제조간접비의 발생 ·································· 018
4. 제조간접비의 대체 ·································· 018
5. 제품의 완성 ············································ 018
6. 제품의 판매 ············································ 019
제5절 제조원가와 기간원가의 구분 ··············· 020
1. 제조원가 ·················································· 020
2. 기간원가 ·················································· 020
실력다지기 객관식 문제 ······························ 022
실력다지기 객관식 정답 및 해설 ················· 029
CHAPTER 02 가의 분류 및 원가배분
제1절 원가의 의의 및 원가용어 ···················· 035
1. 원가의 의의 ············································ 035
2. 원가의 본질 ············································ 035
3. 원가와 자산·비용·손실과의 관계 ········ 035
4. 원가와 비용의 차이 ································ 036
5. 원가용어 ·················································· 037
제2절 원가의 분류 ········································· 039
1. 추적가능성에 따른 분류 ························· 040
2. 원가행태에 따른 분류 ···························· 040
3. 통제가능성에 따른 분류 ························· 042
4. 의사결정과의 관련성에 따른 분류 ········· 043
5. 제조활동에 따른 분류 ···························· 043
제3절 원가회계시스템 ···································· 044
1. 고정제조간접원가의 처리에 따른 구분 ·· 044
2. 측정기준에 따른 구분 ···························· 045
3. 제품별로 원가를 집계하는 방법에 따른구분 ······························· 045
제4절 원가배분 ··············································· 047
1. 원가배분의 의의 및 목적 ······················· 047
2. 원가배분과정 ··········································· 047
3. 원가배분기준 ··········································· 048
4. 제조부문과 보조부문 ······························ 049
5. 원가배부 ·················································· 049
6. 원가할당 ·················································· 050
실력다지기 객관식 문제 ······························ 051
실력다지기 객관식 정답 및 해설 ················· 054
CHAPTER03 개별원가계산
제1절 개별원가계산의 의의 ··························· 059
1. 개별원가계산의 의의 ······························ 059
2. 개별원가계산이 적합한 업종 ·················· 059
3. 개별원가계산의 주의점 ··························· 059
제2절 제조원가의 집계 ·································· 061
1. 직접재료비 ·············································· 061
2. 직접노무비 ·············································· 061
3. 제조간접비 ·············································· 061
제3절 공장전체 제조간접비배부율과 부문별
제조간접비배부율 ································ 064
1. 공장전체 제조간접비배부율 ···················· 064
2. 부문별 제조간접비배부율 ······················· 064
제4절 보조부문의 배분 ·································· 065
1. 직접배분법 ·············································· 065
2. 단계배분법 ·············································· 065
3. 상호배분법 ·············································· 066
4. 보조부문원가·제조부문원가의 배부 ······ 067
5. 단일배분율법과 이중배분율법 ················ 068
실력다지기 객관식 문제 ······························ 071
실력다지기 객관식 정답 및 해설 ················· 076
CHAPTER 04 정상원가계산
제1절 정상원가계산의 의의 ··························· 081
1. 정상원가계산의 의의 ······························ 081
2. 정상원가계산의 특징 ······························ 081
제2절 배부차이 ··············································· 083
1. 배부차이 ·················································· 083
제3절 배부차이 처리방법 ···························· 085
1. 매출원가조정법 ······································· 085
2. 총원가비례조정법 ···································· 085
3. 원가요소비례조정법 ································ 085
제4절 배부차이의 회계처리 ··························· 087
1. 배부차이의 회계처리 ······························ 087
실력다지기 객관식 문제 ······························ 088
실력다지기 객관식 정답 및 해설 ················· 092
CHAPTER 05 활동원가계산
제1절 활동원가계산의 의의 ··························· 097
1. 활동원가계산의 의의 ······························ 097
2. 전통적 원가계산방법 ······························ 097
3. 활동원가계산의 도입 ······························ 097
4. 활동원가계산의 필요성 ··························· 098
5. 활동원가계산의 장점 ······························ 098
6. 활동원가계산의 단점 ······························ 098
7. 활동원가계산의 효익이 큰 기업의 유형 ··· 099
제2절 활동원가계산의 절차 ··························· 100
1. 활동의 파악 ············································ 100
2. 활동별 원가집계 ····································· 100
3. 활동별 배분기준의 설정 ························· 100
4. 제품별 배부 ············································ 100
제3절 활동과 원가동인 ·································· 102
1. 활동 ···································· 102
2. 원가동인 ·················································· 103
실력다지기 객관식 문제 ······························ 105
실력다지기 객관식 정답 및 해설 ················· 108
CHAPTER 06 종합원가계산
제1절 종합원가계산의 의의 ··························· 111
1. 종합원가계산의 의의 ······························ 111
2. 종합원가계산의 특성 ······························ 111
3. 종합원가계산의 구성요소 ······················· 112
4. 완성품환산량 ··········································· 112
5. 종합원가계산의 기본적 과정 ·················· 113
제2절 종합원가계산의 절차 ··························· 115
1. 종합원가계산의 4단계 절차 ···················· 115
2. 평균법 ······································· 115
3. 선입선출법 ·············································· 117
제3절 공손의 처리 ········································· 120
1. 공손의 의의 ············································ 120
2. 공손원가의 계산 ····································· 121
3. 공손품의 완성품환산량 ·····························122
실력다지기 객관식 문제 ······························ 123
실력다지기 객관식 정답 및 해설 ················· 131
CHAPTER 07 결합원가계산
제1절 결합원가계산의 의의 ··························· 139
1. 결합원가(연산품)의 의의 ························ 139
2. 결합생산과정의 산출물 ··························· 139
제2절 결합원가의 배부방법 ··························· 141
1. 물량적 측정치법 ····································· 141
2. 분리점에서의 판매가치법 ······················· 141
3. 순실현가치법 ··········································· 141
4. 방법의 선택 ············································ 141
제3절 부산물의 회계처리 ······························· 144
1. 부산물의 처리 ········································· 144
2. 판매기준법(잡이익법) ····························· 144
3. 생산기준법(원가차감법) ·························· 144
실력다지기 객관식 문제 ······························ 146
실력다지기 객관식 정답 및 해설 ················· 148
CHAPTER 08 표준원가계산
제1절 표준원가계산의 의의 ··························· 151
1. 표준원가 ·················································· 151
2. 표준원가계산의 의의 ······························ 151
3. 실제원가계산의 문제점 ··························· 152
제2절 원가차이 분석 ······································ 153
1. 원가차이 분석의 의의 ··························· 153
2. 원가차이 분석의 목적 ···························· 153
3. 실제원가 정상원가 표준원가의
원가요소별 차이 ····································· 154
4. 차이분석의 일반적 모형 ························· 154
제3절 원가요소별 차이분석 ··························· 156
1. 직접재료원가 차이 ·································· 156
2. 직접노무원가 차이 ·································· 158
3. 변동제조간접원가 차이 ··························· 158
4. 고정제조간접원가 차이 ··························· 159
실력다지기 객관식 문제 ······························ 161
실력다지기 객관식 정답 및 해설 ················· 165
CHAPTER 09 변동원가계산·원가함수
제1절 변동원가계산 ········································ 171
1. 전부원가계산과 변동원가계산 ················ 171
2. 변동원가계산의 유용성 ··························· 172
3. 변동원가계산과 전부원가계산의 비교 ···· 173
4. 변동원가계산에 의한 손익계산서 ··········· 173
5. 변동원가계산의 영업이익과
전부원가계산의 영업이익의 차이조정 ···· 175
제2절 원가함수 ··············································· 177
1. 총원가의 행태 ········································· 177
2. 원가의 추정 ············································ 177
3. 원가추정 방법 ········································· 178
제3절 학습곡선 ··············································· 181
1. 학습곡선의 의의 ····································· 181
2. 학습률 ·············································· 181
3. 학습곡선의 원가행태 ······························ 181
실력다지기 객관식 문제 ······························ 183
실력다지기 객관식 정답 및 해설 ················· 186
CHAPTER 10 CVP분석
제1절 CVP분석의 의의 및 기본가정 ············ 189
1. CVP 분석의 의의 ···································· 189
2. CVP 분석의 기본가정 ····························· 189
3. CVP 분석의 용어정리 ····························· 190
제2절 CVP 분석의 산식 ································ 191
1. CVP 분석의 1번 산식(판매량) ················ 191
2. CVP 분석의 2번 산식(매출액) ················ 191
3. CVP 분석 산식의 도출 ··························· 192
제3절 민감도분석 ··········································· 196
1. 민감도분석의 의의 ·································· 196
2. 안전한계 ·················································· 196
3. 안전한계율 ·············································· 197
4. 영업레버리지분석 ···································· 198
5. 원가구조의 결정 ····································· 198
실력다지기 객관식 문제 ······························ 200
실력다지기 객관식 정답 및 해설 ················· 204
CHAPTER 11 단기특수의사결정
제1절 의사결정의 의의 ·································· 209
1. 의사결정 ·················································· 209
2. 관련성의 의미 ········································· 209
3. 의사결정의 유형 ····································· 209
4. 의사결정 접근방법 ································ 210
제2절 특별주문의 수락 또는 거절 ················ 211
1. 특별주문 ·················································· 211
2. 특별주문의 수락여부 의사결정 ·············· 211
제3절 외부구입 또는 자가제조 ······················ 215
1. 외부구입 또는 자가제조 ························· 215
2. 자가제조 또는 외부구입 의사결정 ········· 215
제4절 추가가공의 여부 ·································· 217
1. 추가가공의 의사결정 ······························ 217
2. 추가가공의 의사결정 ······························ 217
제5절 제품라인 폐쇄여부 의사결정 ··············· 219
1. 제품라인 폐쇄여부 의사결정 ·················· 219
2. 제품라인 폐쇄여부 의사결정 ·················· 219
제6절 제약요인이 있는 경우의 의사결정 ······ 221
1. 제약요인이 있는 경우 ···························· 221
2. 제한된 자원이 하나인 경우 ···················· 221
제7절 장기의사결정 (자본예산) ····················· 224
1. 자본예산의 의의 ··································· 224
2. 현금흐름의 추정 ····································· 224
3. 자본예산모형 ··········································· 226
실력다지기 객관식 문제 ······························ 230
실력다지기 객관식 정답 및 해설 ················· 233
CHAPTER 12 책임회계제도와 성과평가
제1절 책임회계제도와 성과평가 ···················· 237
1. 책임회계제도 ··········································· 237
2. 책임중심점의 종류 ·································· 238
제2절 투자중심점 ··········································· 239
1. 투자수익률(ROI) ······································ 239
2. 잔여이익(RI) ············································ 240
3. 경제적 부가가치(EVA) ···························· 241
실력다지기 객관식 문제 ······························ 244
실력다지기 객관식 정답 및 해설 ················· 248
CHAPTER 13 신관리회계
제1절 목표원가와 카이젠원가 ························ 251
1. 목표원가 ················································ 251
2. 목표가격결정과 목표원가결정의 실행 ···· 251
3. 목표원가계산 ··········································· 252
4. 목표원가의 단점 ····································· 252
5. 카이젠원가의 의의 ·································· 253
6. 카이젠원가계산의 문제점 ······················· 253
7, 표준원가계산과 카이제원가계산의 비교 · 253
제2절 적시생산시스템 ································· 254
1. 의의 ·············································· 254
2. 목표와 특징 ············································ 254
3. 적시생산시스템의 영향 ··························· 255
제3절 균형성과표 ··········································· 256
1. 의의 ·············································· 256
2. 균형성과표의 구성 ·································· 256
제4절 품질원가 ··············································· 258
1. 의의 ············································· 258
2. 품질원가의 분류 ····································· 258
제5절 수명주기원가계산·가치사슬·ABM ··· 259
1. 수명주기원가계산의 의의 ······················· 259
2. 수명주기원가계산의 유용성 및 특징 ······ 259
3. 가치사슬 ·················································· 259
4. 활동기준경영(ABM) ································ 260
실력다지기 객관식 문제 ······························ 261
실력다지기 객관식 정답 및 해설 ················· 264

정부회계편
01 재정과 예산 및 정부회계의 개요
제1절 재정 ············································· 267
1. 재정의 의의 및 사회적 기능 ·················· 267
2. 재정의 절차의 의의 및 문제점 ············ 267
제2절 예산 ······················································ 268
1. 예산의 의의 및 예산제도 ······················· 268
2. 예산의 기능 ············································ 269
3. 예산의 원칙 ············································ 270
제3절 예산회계와 정부회계 ··························· 271
1. 예산회계의 특징 및 한계 ······················· 271
2. 예산회계와 재무제표의 연계 ·················· 271
제4절 국가회계와 지방자치단체회계 ············· 273
1. 개요 ············································ 273
2. 제정주체 및 작성주체 ···························· 273
3. 국가회계와 지방자치단체회계의 비교 ···· 273
4. 출납정리기한과 출납폐쇄기한 ················ 274
제5절 공공부문 적용 회계기준 ······················ 274
02 국가회계기준에 관한 규칙
제1절 총칙 ········································· 277
객관식 문제 ··············································· 284
객관식 정답 ··············································· 286
제2절 재정상태표 ··········································· 287
객관식 문제 ··············································· 298
객관식 정답 ··············································· 301
제3절 재정운영표 ··········································· 302
객관식 문제 ··············································· 311
객관식 정답 ··············································· 316
제4절 자산의 평가 ········································· 318
객관식 문제 ··············································· 328
객관식 정답 ··············································· 331
제5절 부채의 평가 및 기타사항 ···················· 332
객관식 문제 ··············································· 341
객관식 정답 ··············································· 344
제6절 순자산변동표 및 기타사항 ·················· 345
제7절 국고금 회계 ········································· 352
제8절 결산 ······································· 355
객관식 문제 ··············································· 358
객관식 정답 ··············································· 361
03 지방자치단체 회계기준에 관한 규칙
제1절 총칙 ······································· 365
객관식 문제 ··············································· 374
객관식 정답 ··············································· 376
제2절 재무상태보고서 ···································· 377
객관식 문제 ··············································· 385
객관식 정답 ··············································· 388
제3절 재정운영보고서 ···································· 390
객관식 문제 ··············································· 400
객관식 정답 ··············································· 402
제4절 현금흐름보고서·순자산변동보고서·
결산총평 및 공시 ································ 403
객관식 문제 ··············································· 411
객관식 정답 ··············································· 413
제5절 자산 및 부채의 평가 ··························· 414
객관식 문제 ··············································· 426
객관식 정답 ··············································· 430
부록 정부회계 비교요약표 ····························· 432
1. 총칙 ·········································· 432
2. 재정상태표 / 재정상태보고서 ················ 433
3. 재정운영표 / 재정운영보고서 ················ 441
4. 기타사항 ···································· 444