2016 주택단기 주택관리사 1차 기본서 회계원리

제1부 재무회계
제1장 회계와 회계정보
제1절 부기와 회계의 의의 ······························4
1. 부기란 무엇인가? ···························4
2. 회계란 무엇인가? ·····························5
3. 회계정보이용자 －누구에게 필요한가? ············6
4. 회계의 분류 ·································7
5. 회계기간과 회계단위 ··························8
6. 회계기준 ····································8
7. 회계감사 ···································10
제2절 회계정보 ······································12
1. 재무상태의 측정과 재무상태표 ··················12
2. 경영성과의 계산과 포괄손익계산서 ·············· 17
3. 이익측정 방법 ·······························20
기출 및 예상문제 ····························23

제2장 회계의 순환과정 (Ⅰ): 거래의 식별과 기록
1. 회계상 거래 ································34
2. 계정 ······································38
3. 분개와 전기 ································41
4. 회계장부와 전표회계 ·························46
기출 및 예상문제 ····························49
C·O·N·T·E·N·T·S

제3장 회계의 순환과정(Ⅱ): 결산
1. 회계순환과정의 의의 ························58
2. 결산의 의의와 절차 ··························59
3. 예비절차 ···································60
4. 본절차 ·····································71
5. 재무제표 작성 ·······························77
기출 및 예상문제 ····························78

제4장 재무보고를 위한 개념체계
1. 재무보고를 위한 개념체계의 의의 ··············91
2. 개념체계의 목적 및 유용성 ···················91
3. 일반목적재무보고 ····························93
4. 유용한 재무정보의 질적 특성 ··················96
5. 재무제표의 요소 ····························100
6. 재무제표의 기본가정 ························102
7. 재무제표 요소의 인식 ·······················102
8. 재무제표의 측정 ···························104
9. 자본과 자본유지개념 ························107
10. 보수주의 ································108
11. 지분이론 ·································110
기출 및 예상문제 ···························113

제5장 금융자산(Ⅰ): 현금및현금성자산과 수취채권
제1절 금융자산의 의의 및 분류 ························122
1. 금융자산의 의의 ···························122
2. 금융자산의 분류 ····························123
제2절 현금및현금성자산 ······························124
1. 현금 ······································124
2. 현금성자산 ································125
3. 현금관리 및 내부통제제도 ····················126
4. 은행계정조정 ·······························128
제3절 수취채권 ·····································130
1. 의의 ······································130
2. 매출채권의 인식과 측정 ······················131
3. 매출채권과 매입채무 ························132
4. 매출채권의 양도 ···························135
제4절 매출채권의 대손(손상) ··························138
1. 의의 ······································138
2. 대손의 인식방법 ····························138
3. 충당금설정법하에서 각 시점별 회계처리 ········139
제5절 기타채권과 기타채무 ···························142
1. 미수금과 미지급금 ··························142
2. 대여금과 차입금 ····························142
3. 선급금과 선수금 ····························143
4. 종업원단기대여금과 예수금 ···················143
5. 가지급금과 가수금 ··························143
6. 상품권 ····································143
7. 미결산 ····································143
기출 및 예상문제 ···························144

제6장 상품매매거래
제1절 상품매매거래의 기초 ···························159
1. 상품계정의 이중성 ··························159
2. 상품매매거래의 수정 ························159
제2절 상품에 관한 회계처리 ··························160
1. 단일상품계정 ·······························160
2. 상품계정의 분할 ····························163
제3절 매출총손익의 계산 ·····························166
1. 순매출액 ··································166
2. 매출원가 ··································166
3. 매출총이익 ································166
4. 매출총이익률 ·······························166
기출 및 예상문제 ···························168

제7장 재고자산
제1절 재고자산의 개요 ·······························173
1. 재고자산의 의의 ···························173
2. 취득원가의 측정 ···························175
제2절 기말재고자산에 포함할 항목 ·····················177
1. 미착상품 ··································177
2. 적송품 ····································177
3. 시송품 ····································178
4. 할부판매상품 ·······························178
5. 담보제공상품 ·······························178
6. 반품률이 높은 상품 ························178
제3절 재고자산의 원가배분 ···························179
1. 의의 ······································179
2. 수량결정방법 ·······························180
3. 단가결정방법-원가흐름의 가정 ···············182
4. 상품재고장 ································187
제4절 추정에 의한 재고자산 평가방법 ··················188
1. 매출총이익률법 ·····························188
2. 소매재고법 ································189
제5절 수량 부족과 저가평가 ··························192
1. 재고자산의 수량 부족-재고자산감모손실 ·········192
2. 재고자산의 저가평가-재고자산평가손실 ·········193
기출 및 예상문제 ···························197

제8장 유형자산
제1절 유형자산의 기초 ·······························213
1. 유형자산 일반 ·····························213
2. 유형자산의 분류와 공시 ·····················214
3. 유형자산의 인식 ···························214
제2절 유형자산의 취득원가 ···························215
1. 일반적인 취득원가 ··························215
2. 유형자산별 취득원가 ························219
3. 취득형태별 취득원가 ························221
제3절 후속원가 ·····································228
1. 의의 ······································228
2. 자본적 지출과 수익적 지출의 비교 ·············229
3. 한국채택국제회계기준의 입장 ·················229
4. 취득 이후 지출 분류의 오류가 미치는 영향 ······231
제4절 감가상각 ·····································232
1. 의의 ······································232
2. 감가상각 계산 요소 ·························232
3. 감가상각방법 ·······························233
4. 감가상각과 관련된 기타의 문제 ················238
제5절 취득 이후 유형자산의 평가 ······················240
1. 의의 ······································240
2. 재평가모형 ································241
제6절 유형자산의 손상차손 ···························246
1. 의의 ······································246
2. 회수가능액 ································246
3. 회수가능액의 하락-유형자산손상차손 ··········· 247
4. 회수가능액의 회복-유형자산손상차손환입 ·······248
제7절 유형자산의 제거 ·······························249
기출 및 예상문제 ···························250

제9장 무형자산과 기타의 자산
제1절 무형자산 일반 ·································269
1. 무형자산의 의의 ···························269
2. 무형자산의 요건 ····························269
3. 무형자산의 종류 ···························270
제2절 무형자산의 인식과 측정 ·························272
1. 무형자산의 인식 ····························272
2. 무형자산의 측정 ····························273
제3절 인식 후의 측정 ·······························276
1. 취득 이후의 무형자산 평가 ···················276
2. 무형자산의 상각 ···························278
3. 무형자산의 손상차손과 제거 ··················280
제4절 영업권 ······································280
1. 의의 ······································280
2. 영업권의 측정 ······························281
3. 영업권의 상각과 손상 ·······················283
제5절 기타의 비유동자산 ·····························284
기출 및 예상문제 ···························285

제10장 부채회계
제1절 부채 개요 ····································291
1. 부채의 의의 ·······························291
2. 부채의 인식과 측정 ·························292
3. 부채의 분류 ·······························292
제2절 충당부채와 우발부채 및 우발자산 ·················296
1. 충당부채의 의의와 인식 ······················296
2. 충당부채의 측정과 변제 ·····················297
3. 충당부채의 인식과 측정기준의 구체적 적용 ······298
4. 우발부채와 우발자산 ························300
제3절 사채회계 ·····································302
1. 사채의 의의 ································302
제4절 보고기간 후 사건 ······························318
기출 및 예상문제 ···························320

제11장 금융자산 Ⅱ,관계기업투자,투자부동산
제1절 유가증권 금융상품 개요 ·························332
1. 금융자산의 구분 ···························332
2. 계정과목의 분류 ···························332
3. 금융자산의 측정 ···························333
4. 금융자산의 후속측정 ························334
5. 금융자산의 처분 ····························335
6. 금융자산의 손상 ···························339
7. 금융자산의 분류변경 ························340
제2절 관계기업에 대한 투자 ···························341
1. 관계기업투자의 개요 ·························341
2. 지분법 ····································342
제3절 투자부동산 ···································344
1. 의의 ······································344
2. 투자부동산의 해당 여부 구분 ·················344
3. 투자부동산의 취득 ··························345
4. 투자부동산의 후속측정 ······················346
5. 투자부동산의 제거 ··························347
6. 투자부동산의 보유 목적 변경: 계정대체 ········347
제4절 매각예정비유동자산과 중단영업 ··················348
1. 의의 ······································348
2. 인식과 측정 ·······························348
3. 재무제표 표시 ·····························349
기출 및 예상문제 ···························350

제12장 자본회계
제1절 주주지분 ·····································361
1. 자본의 개요 ·······························361
2. 자본금 ····································362
3. 자본잉여금 ·······························371
4. 이익잉여금 ·······························372
5. 자본조정 ··································377
6. 기타포괄손익누계액 ·························379
제2절 주당이익 ·····································382
기출 및 예상문제 ···························384

제13장 수익,비용회계
제1절 수익,비용회계의 개요 ··························394
1. 수익의 의의 ·······························394
2. 수익의 인식과 측정 ·························394
회계원리
제2절 거래형태별 수익의 인식 ·························396
1. 개요 ······································396
2. 재화의 판매 ·······························396
3. 용역의 제공 ·······························401
4. 자산을 타인에게 사용하게 함으로써 발생하는 이자ㆍ
배당금ㆍ로열티 등 ·························403
5. 건설계약 ·································404
제3절 비용의 인식 ···································411
1. 비용의 의의 ································411
2. 비용의 인식 ·······························411
제4절 법인세회계 ····································412
기출 및 예상문제 ···························417

제14장 회계변경과 오류수정
제1절 회계변경 ·····································428
1. 회계변경의 의의 ···························428
2. 회계변경의 유형 ····························428
3. 회계변경의 회계처리 ························430
4. 한국채택국제회계기준의 입장 ·················430
제2절 오류수정 ·····································434
1. 오류수정의 의의 ····························434
2. 오류의 유형 ·······························434
3. 한국채택국제회계기준의 입장 ·················436
기출 및 예상문제 ···························437

제15장 재무제표 일반
제1절 재무제표 일반 ·································446
1. 재무보고 ·································446
2. 재무제표의 목적과 종류 ······················446
3. 재무제표 작성과 표시에 관한 일반 사항 ·········447
제2절 재무상태표 ···································450
1. 의의 ······································450
2. 재무상태표에 표시되는 정보 ··················450
3. 재무상태표상의 배열 방법 ····················451
4. 자산?부채?자본의 분류 ························451
5. 재무상태표 양식 ···························453
제3절 포괄손익계산서 ·······························454
1. 의의 ······································454
2. 포괄손익계산서의 표시 ·······················455
3. 비용의 보고(분류) 방법 ······················458
제4절 기타의 재무제표 ·······························460
1. 자본변동표 ································460
2. 현금흐름표 ································460
3. 주석 ······································461
기출 및 예상문제 ···························463

제16장 재무제표 비율분석
제1절 재무분석과 재무비율분석의 개요 ··················471
제2절 재무비율의 종류 ·······························472
기출 및 예상문제 ···························480

제17장 현금흐름표
제1절 현금흐름표의 개요 ·····························489
1. 현금흐름표의 의의 ··························489
2. 현금흐름표상의 현금 및 현금 정보의 효익 ······489
3. 현금흐름표의 구분 ··························491
제2절 영업활동현금흐름 ······························496
1. 직접법 ····································496
2. 간접법에 의한 현금흐름표 작성 ················498
제3절 현금흐름표 기타 ·······························501
제4절 발생주의로의 전환 ·····························502
기출 및 예상문제 ···························504

제2부 원가 , 관리회계
제1장 원가회계의 기초 개념
제1절 원가회계의 개념 ································522
1. 제조기업과 원가회계 ·······················522
2. 원가회계의 의의 및 목적 ·····················523
제2절 원가의 개념과 분류 ····························524
1. 원가의 개념 ································524
2. 원가의 분류 ·······························525
3. 원가계산제도 ·······························529
4. 원가의 구성 ·······························531
기출 및 예상문제 ···························532

제2장 원가흐름과 집계
제1절 제조과정과 원가의 흐름 ··························538
1. 재료비 ····································538
2. 노무비 ····································541
3. 제조경비 ··································542
제2절 제조간접비 ? 재공품?제품계정 ······················544
1. 제조간접비계정 ·····························544
2. 재공품계정 ································545
3. 제품계정 ··································546
기출 및 예상문제 ···························551

제3장 원가배분
제1절 원가배분의 개요 ································560
1. 원가배분의 의의 및 목적 ····················560
2. 원가배분의 기준 ····························561
제2절 제조간접비 ····································562
1. 의의 ······································562
2. 제조간접비의 실제배부 ·······················562
3. 예정배부법 ································565
제3절 부문별 원가계산 ·······························567
1. 의의 ······································567
2. 원가부문의 설정 ····························567
3. 부문별 원가계산 절차 ························567
기출 및 예상문제 ···························573

제4장 개별원가계산과 활동기준원가계산
제1절 개별원가계산의 개요 ···························582
1. 개별원가계산의 의의 및 형태 ·················582
2. 작업원가표 ·······························583
3. 개별원가계산의 흐름 ························583
제2절 개별원가계산의 형태 ···························585
1. 실제개별원가계산과 정상개별원가계산 ···········585
제3절 표준개별원가계산과 활동기준원가계산 ·············591
1. 표준개별원가계산 ···························591
2. 활동기준원가계산 ···························591
3. 원가계산 ···································59
4. 활동기준원가계산의 장단점 ···················593
기출 및 예상문제 ···························595

제5장 종합원가계산과 결합원가계산
제1절 종합원가계산 일반 ·····························602
1. 의의 ·····································602
2. 종합원가계산의 절차 ························603
제2절 기말재공품의 평가 ·····························606
1. 평균법 및 선입선출법 ························606
2. 평균법과 선입선출법에 의한 종합원가계산의 차이 ··610
제3절 공손회계 ·····································612
제4절 결합원가계산 ·································615
1. 의의 ······································615
2. 용어정의 ··································615
3. 결합원가의 배분방법 ························616
기출 및 예상문제 ···························618

제6장 원가추정과 CVP분석
제1절 원가추정 ······································628
제2절 원가ㆍ조업도ㆍ이익분석 ·························630
기출 및 예상문제 ···························638

제7장 전부원가계산과 변동원가계산
제1절 전부원가계산과 변동원가계산의 의의 ··············648
제2절 변동원가계산 ·································648
제3절 전부원가계산 ·································649
제4절 전부원가계산과 변동원가계산의 이익비교 ···········651
기출 및 예상문제 ···························654
제8장 표준원가 차이분석
제1절 표준원가 차이분석 일반 ·························659
제2절 원가요소별 차이분석 ····························660
기출 및 예상문제 ···························665

제9장 단기적 특수의사결정
제1절 단기적 특수의사결정의 개요 ······················670
1. 의의 ·····································670
2. 의사결정에 이용되는 원가 개념 ···············670
제2절 특수의사결정의 유형 ···························670
1. 특별 주문의 수락 또는 거절 ··················671
2. 자가제조 또는 외부구입 ·····················671
기출 및 예상문제 ···························674