2020 이윤호 회계학-정부회계·원가회계
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배송비 조건부 무료
저자 이윤호
출판사 북이그잼
발행일 2019년 11월
판형 기타
페이지 438쪽
ISBN 9791156838715
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2020 9·7급 세무·회계·감사직 시험대비


공무원 회계학 독보적 선두주자 이윤호 회계학
2022년부터 9급 세무직과 관세직 시험에 회계학이 필수과목이 되었다.
회계학은 단기간에 고득점이 어려운 과목으로 미리 선택하여 대비하여야 한다.
본서는 최근 3개년(2017~2019) 기출문제 분석을 수록하여 수험생 스스로 중요 부분 파악이 가능하도록 하였다.
회계학은 다른 과목보다 풀이 시간의 단축이 필수적으로 필요하다.
본서는 최단 시간에 계산문제를 풀 수 있는 풀이방법을 수록한 합격 필수 기본서이다.


7급회계학시험은 최근에 원가회계의 출제와 정부회계의 출제비중이 높아지고 있으며 출제내용의 난이도가 상승하여 고득점을 위해서는 충분한 준비가 필요하다고 보여진다.
한국채택국제회계기준(K-IFRS)은 이미 회계사 및 자격증시험에서 2010년부터 출제되고 있다. 따라서 본 교재는 2010년~2019년 기출문제 중에서 공무원시험에 출제가능한 부분과 중요한 국제회계기준의 내용과 변경된 내용에 대한 예상문제를 빠짐없이 수록하여 출제 가능한 문제에 대한 적응력을 높이고 난도 상승을 대비한 예상문제들로 구성하는데 초점을 두었다.
본서는 2017년~2019년의 기출문제 및 출제경향분석을 통하여 수험생 스스로 중요한 부분을 파악할 수 있도록 하였다. 내년시험에서는 과거에 자주 출제되는 중요부분과 새롭게 도입된 국제회계기준이 함께 출제될 것으로 예상된다. 따라서 본서는 출제 대상에 대한 철저한 분석을 통하여 향후 출제 가능한 예상범위를 빠짐없이 수록하였다. 한편, 공무원시험에 출제할 수 없는 부분은 불필요한 학습시간을 소비하지 않도록 과감히 제외하였다.
2020년판은 한국채택국제회계기준의 2018년부터 새롭게 시행된 부분인 기업회계기준서 1109호
‘금융상품’과 기업회계기준서 1115호 ‘고객과의 계약에서 생기는 수익’의 기출문제를 빠짐없이 수록하여 수험대비에 부족함이 없도록 구성했다. 따라서 합격에 적합한 좋은 동반자가 될 것으로 믿어 의심하지 않는다.

 

 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
 
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고객변심 반품 시 배송비(편도 2,500원, 왕복: 5,000원 / 도서산간 및 제주도일 경우 편도:6,000원, 왕복: 12,000원)
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상품이 오배송되었거나 파본인 경우는 반품처리 및 교환이 가능하며 당사에서 택배비를 부담합니다.
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