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· 분류 : 국내도서 > 수험서/자격증 > 공무원 수험서 > 7/9급 공무원 > 회계학/경제학 > 회계학
· ISBN : 9791156838715
· 쪽수 : 438쪽
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목차
제1편 정부회계
제1장 정부회계의 기본이해
제1절 정부회계의 개요 ···································· 14
제2절 우리나라 정부회계 ································ 17
제3절 예산제도와 복식부기 ···························· 20
제4절 세입⋅세출결산과 재무제표의 연계 ··· 21
제5절 정부회계의 결산절차 ···························· 25
∙ 기출⋅예상 문제 ············································· 27
제2장 국가회계기준의 개요
제1절 국가회계기준의 주요개념 ····················· 32
제2절 국가회계기준의 총칙 ···························· 34
제3절 국고금회계 ·············································· 36
∙ 기출⋅예상 문제 ············································· 43
제3장 재정상태표
제1절 재정상태표 ·············································· 46
제2절 자산⋅부채의 평가 ································ 55
∙ 기출⋅예상 문제 ············································· 62
제4장 재정운영표
제1절 재정운영표 ·············································· 68
제2절 수익과 비용 ············································ 71
제3절 비교환수익 ·············································· 75
∙ 기출⋅예상 문제 ············································· 81
제5장 순자산변동표 등
제1절 순자산변동표 ·········································· 88
제2절 기타 공시사항 ········································ 93
제3절 통합재무제표의 작성 ···························· 94
∙ 기출⋅예상 문제 ············································· 95
제6장 지방자치단체 회계기준
제1절 지방자치단체 회계기준의 개요 ··········· 98
제2절 결산서 ······················································ 101
∙ 기출⋅예상 문제 ············································· 103
제7장 재정상태표
제1절 재정상태표의 개요 ································ 106
제2절 자산⋅부채의 평가 ································ 110
∙ 기출⋅예상 문제 ············································· 115
제8장 재정운영표
제1절 재정운영표의 개요 ································ 120
제2절 수익과 비용 ············································ 123
∙ 기출⋅예상 문제 ············································· 127
제9장 기타 재무제표 등
제1절 현금흐름표 ·············································· 130
제2절 순자산변동표 ·········································· 132
제3절 기타 사항 ················································ 133
제4절 지방자치단체의 결산 ···························· 134
∙ 기출⋅예상 문제 ············································· 135
부 록 관련 법규 및 준칙
∙ 국가재정법 ······················································· 138
∙ 국가회계법 ······················································· 157
∙ 국가회계기준에 관한 규칙 ···························· 161
∙ 지방재정법 ······················································· 170
∙ 지방회계법 ······················································· 193
∙ 지방자치단체 회계기준에 관한 규칙 ·········· 200
제2편 원가회계
제1장 원가회계의 기본
제1절 원가회계의 개요 ···································· 210
제2절 원가의 개념 및 분류 ···························· 212
제3절 원가계산방법 ·········································· 217
∙ 기출⋅예상 문제 ············································· 220
제2장 원가의 흐름
제1절 제조원가의 분류 및 회계처리 ············ 226
제2절 원가계산의 흐름 ···································· 235
∙ 기출⋅예상 문제 ············································· 244
제3장 원가배분
제1절 원가배분의 개요 ···································· 258
제2절 제조간접비의 배분 ································ 259
제3절 부문별 원가계산 ···································· 266
(제조간접비의 부문별 배분)
∙ 기출⋅예상 문제 ············································· 277
제4장 제품별 원가계산
제1절 원가계산방법의 분류 ···························· 296
제2절 개별원가계산 ·········································· 297
제3절 종합원가계산 ·········································· 305
∙ 기출⋅예상 문제 ············································· 317
제5장 결합원가계산
제1절 결합원가와 결합제품 ···························· 332
제2절 결합원가의 배분 ···································· 333
제3절 결합원가계산의 기타 사항 ·················· 336
∙ 기출⋅예상 문제 ············································· 338
제6장 표준원가계산
제1절 표준원가계산의 개요 ···························· 344
제2절 원가차이분석 ·········································· 347
제3절 표준원가계산의 회계처리 ····················· 354
∙ 기출⋅예상 문제 ············································· 358
제7장 변동원가계산
제1절 변동원가계산의 개요 ···························· 362
제2절 전부원가계산과 변동원가계산의 ········· 365
순이익차이
∙ 기출⋅예상 문제 ············································· 369
제8장 원가추정
제1절 원가추정의 의의와 원가함수 ··············372
제2절 선형원가함수의 추정 ···························373
제3절 학습곡선모형 ········································374
∙ 기출⋅예상 문제 ···········································376
제9장 원가⋅조업도⋅이익(CVP)분석
제1절 CVP분석의 기본사항 ···························· 380
제2절 CVP분석의 기본모형 ···························· 383
∙ 기출⋅예상 문제 ············································· 387
제10장 관련원가와 단기특수의사결정
제1절 의사결정에 대한 기본이해사항 ··········· 396
제2절 관련원가와 비관련원가 ························ 398
제3절 특수의사결정 ·········································· 400
∙ 기출⋅예상 문제 ············································· 405
제11장 자본예산
제11장 자본예산 ··············································· 412
∙ 기출⋅예상 문제 ············································· 418
제12장 최신 원가관리회계
제1절 재고관리 ·················································· 420
(Inventory Control System)
제2절 균형잡힌 성과표 ···································· 423
(Balanced Scored Card)
제3절 경제적 부가가치 ···································· 426
(EVA:Economic Value Added)
제4절 제품원가(Product Cost)와 ················ 427
가치사슬(Value Chain)
제5절 최신 관리회계시스템 ···························· 428
(Contemporary Cost Accounting)
∙ 기출⋅예상 문제 ············································· 434