2020 IFRS 이윤호 회계학재무회계
정가 35,000원
판매가 31,500원 (10%할인)
마일리지 1750점
배송비 (제주,도서산간지역 예외)
저자 이윤호
출판사 북이그잼
발행일 2019년 10월
판형 기타
페이지 701쪽
ISBN 9791156838616
구매수량
바로신청 장바구니
event 배너 이미지
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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.

 

제1장 회계의 기초

제1절 회계의 기본이해 ···································· 12

제2절 기업의 재무상태와 재무상태표 ··········· 15

제3절 기업의 경영성과와 손익계산서 ··········· 20

제4절 거래의 기록 ············································ 24

제5절 계 정 ······················································· 29

? 기출·예상문제 ··············································· 33

제2장 회계의 순환과정

제1절 회계거래의 기록 ···································· 42

제2절 결 산 ······················································· 45

? 기출?예상 문제 ············································· 65

제3장 상품매매의 회계처리

제1절 상품매매업의 경영활동 ························ 84

제2절 상품매매업의 결산처리 ························ 94

? 기출?예상 문제 ············································· 102

제4장 재무회계 이론체계

제1절 재무정보 및 회계원칙 ·························· 112

제2절 재무회계의 개념체계 기본이해 ··········· 118

제3절 일반목적 재무보고의 목적 ·················· 121

제4절 회계정보의 질적 특성과 제약요인 ····· 124

제5절 재무제표의 기본가정(기본전제) ·········· 129

제6절 재무제표의 요소 및 인식과 측정 ······ 130

? 기출?예상 문제 ············································· 141

제5장 재무제표의 이해

제1절 재무제표의 기초 ···································· 156

제2절 재무상태표 ·············································· 161

제3절 포괄손익계산서 ······································ 167

제4절 중간재무제표 ·········································· 177

제5절 현금주의 회계와 발생주의 회계 ········· 181

제6절 재무비율 분석 ········································ 187

제7절 회계감사 ·················································· 194

? 기출?예상 문제 ············································· 198

제6장 현재가치 및 지분이론

제1절 현재가치 ·················································· 220

제2절 지분이론 ·················································· 224

? 기출?예상 문제 ············································· 227

제7장 현금 및 금융상품

제1절 현 금 ······················································· 232

제2절 요구불예금 ·············································· 236

제3절 현금성자산 및 단기금융상품 ··············· 241

? 기출?예상 문제 ············································· 245

제8장 수취채권과 지급채무

제1절 수취채권과 지급채무의 의의 및 분류 ··· 258

제2절 어음거래 ·················································· 261

제3절 기타채권?채무 ······································ 266

제4절 대손회계 ·················································· 269

? 기출?예상 문제 ············································· 277

제9장 재고자산

제1절 재고자산의 의의와 범위 ······················ 292

제2절 재고자산의 수량결정 ···························· 296

제3절 원가흐름의 가정 ···································· 298

제4절 기말재고자산의 추정 ···························· 306

제5절 재고자산감모손실과 평가손실 ············· 311

제6절 생물자산 및 수확시점의 수확물 ········· 315

? 기출?예상 문제 ············································· 317

제10장 관계기업투자 및 투자부동산

제1절 관계기업투자 ·········································· 340

제2절 투자부동산 ·············································· 345

? 기출?예상 문제 ············································· 349

제11장 유형자산

제1절 유형자산의 의의 및 개념 ···················· 356

제2절 유형자산의 원가 ···································· 358

제3절 차입원가 자본화 ···································· 367

제4절 감가상각 ·················································· 371

제5절 정부보조금(국고보조금) ························ 381

제6절 유형자산의 ·············································· 385

손상차손(감액손실)과 환입

제7절 유형자산의 재평가모형 ························ 386

제8절 유형자산의 제거 ···································· 390

? 기출?예상 문제 ············································· 392

제12장 무형자산

제1절 무형자산의 의의 및 요건 ···················· 410

제2절 무형자산의 인식 및 취득원가 ············ 412

제3절 무형자산의 취득 이후의 회계처리 ····· 415

제4절 내부적으로 창출된 무형자산 ··············· 420

제5절 영업권 ······················································ 422

? 기출?예상 문제 ············································· 424

제13장 금융부채 및 사채

제1절 부채의 의의와 종류 ······························ 432

제2절 유동부채 ·················································· 433

제3절 금융부채 ·················································· 438

제4절 사 채 ······················································· 439

? 기출?예상 문제 ············································· 456

제14장 금융자산

제1절 금융자산의 기초 ···································· 468

제2절 당기손익금융자산 ·································· 480

제3절 기타포괄손익 ·········································· 486

공정가치

측정 지분상품

제4절 채무상품 ·················································· 489

? 기출?예상 문제 ············································· 496

제15장 충당부채 및 종업원급여

제1절 충당부채 ·················································· 508

제2절 종업원급여 ·············································· 515

? 기출?예상 문제 ············································· 525

제16장 자 본

제1절 자본의 의의와 분류 ······························ 532

제2절 주 식 ······················································· 534

제3절 주식의 발행 ············································ 537

제4절 주식의 소각과 자기주식 ······················ 540

제5절 이익잉여금처분계산서 ·························· 544

제6절 기타납입자본 ·········································· 552

및 기타포괄손익누계액

제7절 자본변동표 ·············································· 553

제8절 전환증권 ·················································· 554

제9절 주당순이익 ·············································· 559

? 기출?예상 문제 ············································· 564

제17장 수익인식 및 건설계약

제1절 수익인식의 단계 ···································· 584

제2절 계약원가와 표시 ···································· 596

제3절 거래형태별 수익인식 ···························· 598

제4절 비용의 인식 ············································ 608

? 기출?예상 문제 ············································· 610

제18장 회계변경 및 오류수정

제1절 회계변경 ·················································· 618

제2절 회계오류 ·················································· 624

? 기출?예상 문제 ············································· 629

제19장 현금흐름표

제1절 현금흐름표의 기초 ································ 638

제2절 현금흐름표의 표시(내용) ······················ 640

제3절 영업활동의 현금흐름 ···························· 644

제4절 투자활동과 재무활동의 현금흐름 ······· 654

제5절 현금흐름표의 작성 ································ 657

제6절 국제회계기준과 과거기준의 비교 ······· 660

? 기출?예상 문제 ············································· 663

제20장 법인세 배분회계

제1절 기업의 세무 ············································ 682

제2절 법인세 기간배분 ···································· 687

제3절 개념적 문제 ············································ 694

? 기출?예상 문제 ············································· 696

 
1.배송
- 총 주문액 중 도서 주문액이 25,000원 미만일 경우 배송비 2,500원이 부과되며, 25,000원 이상 주문 시 무료배송입니다.
  단, 제주도 및 도서산간 지역의 경우 3,500원의 비용이 추가 됩니다. (동영상 주문액 제외)
- 평일 오후 2시까지 결제 완료건 당일 발송.(출판사의 입고지연이나 배송사의 물량과다로 인해 1~2일 지연될 수도 있습니다.)
  군부대로는 발송이 불가하며, 반품 회수 시에는 왕복배송비 5,000원이 부과됩니다.
  (도서산간 및 제주도의 경우 왕복 12,000원입니다.)
* 스프링분철 서비스 신청 시 분철 작업으로 인해 주문하신 날로부터 1~2일 후 발송됩니다.

2.교환/환불정책
상품을 수령한 날로 7일 이내(주말, 공휴일포함)에 택배를 통해(요금은 고객부담)당사로 반품하시면, 해당 상품의 결제 금액 중
온라인 송금 및 카드수수료를 제외한 금액을 반품이 확인된 이후 이틀 이내에 고객님의 계좌로 환불해 드립니다.
(반품 시 당사 고객센터(02-2164-9906)으로 연락하여, 반품절차를 따라주시기 바랍니다.)
고객님의 개인적 사유로 반품/교환 시 택배비는 고객부담이며, 상품에 손상 또는 훼손이 전혀 없는 상태여야 합니다.
(교재의 랩핑을 뜯거나, 교재 사용 시 반품/환불이 불가능합니다.)
고객변심 반품 시 배송비(편도 2,500원, 왕복: 5,000원 / 도서산간 및 제주도일 경우 편도:6,000원, 왕복: 12,000원)
상품 수령 후 3개월 이내에 파본 발견 시, 무료로 교환 및 문제가 있는 부분에 대해 보상처리를 해드립니다.
상품이 오배송되었거나 파본인 경우는 반품처리 및 교환이 가능하며 당사에서 택배비를 부담합니다.
상품을 사용하거나 또는 상품이 훼손됐을 경우 반품 및 교환이 불가합니다.
* 스프링분철 서비스 신청 시 파본인 경우를 제외하고 교환/환불 불가능합니다.
 
 
내용 작성정보
등록된 리뷰가 없습니다.
1
2020 IFRS 이윤호 회계학재무회계
2019년 10월
이윤호/북이그잼
31,500원
(10%할인)