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