상품상세정보
★★★ 비닐커버 안 함 을 배송메시지에 적어주시면 주문하신 모든 도서는 비닐커버 없이 빠른 송이 가능합니다. ★★★ 예약상품 을 주문할 시 같이 주문하신 모든 도서는 예약상품이 출시된 후 함께 일괄발송됩니다. 급히 필요하신 도서는 예약상품과 따로 주문해 주시기 바랍니다. ★★★ 분철상품 은 결제완료후 제작에 들어가는 주문제작상품입니다. 1) 일반도서보다 1~4일 발송이 지연될 수 있습니다. 2) 주문접수 이후 교환, 취소, 환불이 불가능합니다. ★★★ 토요일 은 발송 관련 업무만 운영하고 있으며 고객상담 및 문의응대 업무는 운영하지 않습니다. 따라서 금요일 오후 6시 이후 주문 건은 결제완료 이후 취소 및 변경이 불가능합니다. |
책소개
- K－IFRS를 바탕으로 출제되었던 회계사 1차 시험의 모든 문제를 취합하고 분류한 뒤, 중복되는 문제들은 제거 또는 통합하였습니다. 마지막 정리를 위한 투입시간을 최소화하고자 같은 정보를 이용해 많은 연습을 할 수 있도록 책을 구성하였습니다.
- 이 책을 구성하는 모든 문제는 실전연습을 위한 문제입니다. 다만, 책에 실린 정보는 유지하면서 문제 수를 줄이는 과정에서 비대화된 문제들이 전체 문제대비 10% 가량 존재합니다. 이 10%의 문제는 실전보다 분명히 어렵지만, 고득점을 위해서는 이러한 문제 또한 빠르게 풀 수 있는 능력을 기르는 것이 중요합니다.
- 지난 기출을 분석해보면, 96% 이상의 문제가 반복되는 경향을 보입니다. 반복되지 않는 4%의 문제를 문제수로 환산하면 2문제입니다. 따라서 새로운 주제를 위해 시간을 투입하기보다는 반복되는 유형을 반드시 맞추기 위해 연습하고, 남는 시간에는 다른 과목 공부를 병행하는 것이 효과적이면서도 효율적인 공부일 것입니다. 이 책을 통해 반복되는 96%를 충분히 연습할 수 있을 것이라 생각합니다. 본 교재는 정부회계와 원가회계를 3문제씩 맞춘다는 가정하에 120점 정도는 충분히 맞출 수 있도록 설계되었습니다.
- 출판에 도움을 주신 모든 분들께 감사드리며, 수험생 여러분의 합격을 기원합니다.
- 2025년 9월
- 박진수 드림
목차
- 01 개념체계 등 / 7
- / 이론형 문제 ······················································································································ 7 /
- / 계산형 문제 ···················································································································· 42 /
- 02 재무제표 표시, 중간재무보고, 별도재무제표 / 44
- / 이론형 문제 ···················································································································· 44 /
- 03 재고자산, 농림어업 / 49
- / 이론형 문제 ···················································································································· 49 /
- / 계산형 문제 ···················································································································· 55 /
- 04 고객과의 계약에서 생기는 수익 / 75
- / 이론형 문제 ···················································································································· 75 /
- / 계산형 문제 ···················································································································· 80 /
- 05 유무형자산, 투자부동산, 기타자산 / 113
- / 이론형 문제 ·················································································································· 113 /
- / 계산형 문제 ·················································································································· 122 /
- 06 정부보조금 / 142
- / 이론형 문제 ·················································································································· 142 /
- / 계산형 문제 ·················································································································· 144 /
- 07 차입원가 자본화 / 149
- / 계산형 문제 ·················································································································· 149 /
- 08 현금및현금성자산과 수취채권 / 156
- / 계산형 문제 ·················································································································· 156 /
- 09 투자목적금융자산 / 159
- / 이론형 문제 ·················································································································· 159 /
- / 계산형 문제 ·················································································································· 165 /
- 10 금융부채와 사채 / 183
- / 계산형 문제 ·················································································································· 183 /
- 11 자본 / 192
- / 이론형 문제 ·················································································································· 192 /
- / 계산형 문제 ·················································································································· 193 /
- 12 복합금융상품 / 205
- / 계산형 문제 ·················································································································· 205 /
- 13 종업원급여 / 215
- / 이론형 문제 ·················································································································· 215 /
- / 계산형 문제 ·················································································································· 217 /
- 14 주식기준보상 / 221
- / 이론형 문제 ·················································································································· 221 /
- / 계산형 문제 ·················································································································· 223 /
- 15 리스 / 240
- / 이론형 문제 ·················································································································· 240 /
- / 계산형 문제 ·················································································································· 243 /
- 16 법인세회계 / 261
- / 이론형 문제 ·················································································································· 261 /
- / 계산형 문제 ·················································································································· 264 /
- 17 충당부채, 우발부채 및 우발자산 / 273
- / 이론형 문제 ················································································································ 273 /
- / 계산형 문제 ················································································································ 277 /
- 18 주당이익 / 281
- / 이론형 문제 ················································································································ 281 /
- / 계산형 문제 ················································································································ 283 /
- 19 회계변경과 오류수정 / 294
- / 이론형 문제 ················································································································ 294 /
- / 계산형 문제 ················································································································ 296 /
- 20 현금흐름표 / 305
- / 계산형 문제 ················································································································ 305 /
- 21 재무회계의 기타사항 / 316
- / 이론형 문제 ················································································································ 316 /
- / 계산형 문제 ················································································································ 320 /
- 22 관계기업과 공동기업에 대한 투자 / 326
- / 이론형 문제 ·················································································································· 326 /
- / 계산형 문제 ·················································································································· 330 /
- 23 사업결합과 합병회계 / 336
- / 이론형 문제 ················································································································ 336 /
- / 계산형 문제 ················································································································ 340 /
- 24 연결회계 / 361
- / 이론형 문제 ·················································································································· 361 /
- / 계산형 문제 ·················································································································· 368 /
- 25 환율변동회계 / 402
- / 이론형 문제 ·················································································································· 402 /
- / 계산형 문제 ·················································································································· 404 /
- 26 파생상품회계 / 416
- / 이론형 문제 ·················································································································· 416 /
- / 계산형 문제 ·················································································································· 420 /
교환 및 반품안내
※ 분철 및 제본상품은 교환 및 환불이 불가능 합니다.
- 도서 상품의 특성상 밑줄, 필기등의 사용흔적이 있는경우 교환 및 환불이 불가능합니다.
- 밀봉 도서 또는 상품의 경우 밀봉을 훼손하였을 경우에는 교환 및 환불이 불가능 합니다.
환불안내
- 상품 청약철회 가능기간은 상품 수령일로 부터 7일 이내 입니다. (반품배송비 구매자 부담)
- 무료배송상품을 환불요청하는 경우 최초배송에 소요된 배송비를 제외하고 환불해드립니다.
AS안내
- 소비자분쟁해결 기준(공정거래위원회 고시)에 따라 피해를 보상받을 수 있습니다.
- 파본의 경우 수령일로부터 7일 이내에 교환신청시 교환해드립니다.
교환신청은 1:1문의게시판 또는 카카오상담을 통해 교환요청 하시면 됩니다.
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