단기완성 이종하 회계학 2018 2018 7·9급 세무직·회계직·관세직, 공사·공단 완벽대비 이종하 저
☆☆☆☆☆ 평점(0/5)
피앤피커뮤니케이션즈 | 2017-08-25 출간
판매가
22,000
즉시할인가
19,800
배송비
무료배송
(제주/도서산간 배송 추가비용:3,000원)
상품정보
책 소개

 

누군가 내게 물었다.

당신이 노량진에서 강의하는 이유는 무엇인가?’

당신이 열강할 수 있는 힘은 어디서 나오는가?’

이 물음에 답하기 위해서 이 책을 만들었다. 난 수험생 여러분들의 합격을 진심으로 바란다.

그 바람을 이루기 위해 수험생 입장에서 가장 필요한 것이 무엇인지를 고민했다.

시험에 나오는 모든 내용을 담아야 한다. 그러나 두꺼워서는 안 된다. 이 모순된 명제를 극복할

수 있는 방법은 강사의 강한 확신뿐이다.

그렇다. 무엇이 시험에 나올지 모르는 수험생에게 출제될 것으로 예상되는 내용과 문제를 정

리하라고 떠넘기기보다는 내 스스로 결정지어주자. 그리고 그 결정이 맞다는 확신을 주자.

이 책은 이렇게 시작되었다.

어제까지 종로세무서 8층 강당에서 서울지방국세청 실무교육을 진행했다. 내 수업을 듣고 합

격한 수험생 여러분들을 다시 실무에서 만나는 것은 내게 너무 큰 감동이다.

맞다. 난 그런 행복을 느끼기 위해서 노량진에서 강의를 한다.

내겐 수험생 여러분들은 너무나도 소중하다. 내 기쁨의 원천이다. 난 더 큰 기쁨을 느끼고 싶

. 더 많은 수험생들을 합격의 길로 인도하고 싶다. 내 손으로.

그 도구로 수험생 여러분들께 이 책을 권한다.

시험에 출제되는 부분. 그게 무엇인지를 가장 빠른 시간에 알고 싶다면 이 책을 보라.

목차
PART 01 재무회계
Chapter 01. 개념체계 ············································································· 10
Chapter 02. 이익의 측정 ········································································· 25
Chapter 03. 재무제표 표시 ······································································ 34
Chapter 04. 현금 및 현금성자산 ······························································· 46
Chapter 05. 금융자산 ·············································································· 55
Chapter 06. 재고자산 ·············································································· 66
Chapter 07. 유형자산 ·············································································· 84
Chapter 08. 무형자산 ·············································································· 104
Chapter 09. 투자부동산 ·········································································· 114
Chapter 10. 차입원가 ············································································· 118
Chapter 11. 자산손상 ············································································· 123
Chapter 12. 금융부채 ············································································· 129
Chapter 13. 충당부채 ············································································ 138
Chapter 14. 자본(지분상품) ··································································· 147
Chapter 15. 복합금융상품 ······································································ 161
Chapter 16. 수 익 ·················································································· 164
Chapter 17. 건설계약 ············································································· 173
Chapter 18. 현금흐름표 ·········································································· 181
Chapter 19. 재무제표분석 ······································································ 196
Chapter 20. 관계기업투자 ······································································ 207
Chapter 21. 정부보조금 ·········································································· 211
Chapter 22. 리스회계 ·············································································· 214
Chapter 23. 법인세회계 ·········································································· 218
Chapter 24. 주당이익 ············································································· 226
Chapter 25. 회계변경 및 오류 ································································· 229
Chapter 26. 중간재무보고 ······································································· 249
Chapter 27. 보고기간후사건 ···································································· 251
Chapter 28. 농림어업 ·············································································· 254
Chapter 29. 종업원급여/퇴직급여제도 ······················································· 257
Chapter 30. 파생상품 및 환율변동효과 ······················································· 263

PART 02 원가관리회계
Chapter 01. 원가의 일반사항 ································································· 270
Chapter 02. 개별원가계산 ······································································ 287
Chapter 03. 활동기준원가계산 ······························································· 302
Chapter 04. 종합원가계산 ······································································ 308
Chapter 05. 결합원가계산 ······································································ 323
Chapter 06. 표준원가계산 ······································································ 328
Chapter 07. 변동원가계산 ······································································ 340
Chapter 08. 원가의 추정 ········································································ 347
Chapter 09. 원가 ?조업도 ?이익 분석 ····················································· 352
Chapter 10. 관련원가와 단기특수의사결정 ··············································· 361
Chapter 11. 종합예산 ············································································ 367
Chapter 12. 책임회계와 성과평가 ··························································· 372

PART 03 정부회계
Chapter 01. 정부회계의 개념과 특징 ···················································· 378
Chapter 02. 재정상태표와 재정운영표 ·················································· 382

PART 04 부록
Chapter 01. 부록 1 ············································································ 410
Chapter 12. 부록 2 [현행 K-IFRS 제1039호와 K-IFRS 제1109호의 주요 차이]
······················································································ 372
책제원정보
ISBN 9791186024478
판형정보 420쪽 / 188x257mm (4*6배판)
출판사 피앤피커뮤니케이션즈
출판일 2017-08-25 출간
교환 및 환불안내
도서 교환 및 환불
  • ㆍ배송기간은 평일 기준 1~3일 정도 소요됩니다.(스프링 분철은 1일 정도 시간이 더 소요됩니다.)
  • ㆍ상품불량 및 오배송등의 이유로 반품하실 경우, 반품배송비는 무료입니다.
  • ㆍ고객님의 변심에 의한 반품,환불,교환시 택배비는 본인 부담입니다.
  • ㆍ상담원과의 상담없이 교환 및 반품으로 반송된 물품은 책임지지 않습니다.
  • ㆍ이미 발송된 상품의 취소 및 반품, 교환요청시 배송비가 발생할 수 있습니다.
  • ㆍ반품신청시 반송된 상품의 수령후 환불처리됩니다.
        (카드사 사정에 따라 카드취소는 시일이 3~5일이 소요될 수 있습니다.)
  • ㆍ주문하신 상품의 반품,교환은 상품수령일로 부터 7일이내에 신청하실 수 있습니다.
  • ㆍ상품이 훼손된 경우 반품 및 교환,환불이 불가능합니다.
  • ㆍ반품/교환시 고객님 귀책사유로 인해 수거가 지연될 경우에는 반품이 제한될 수 있습니다.
  • ㆍ스프링제본 상품은 교환 및 환불이 불가능 합니다.
  • ㆍ군부대(사서함) 및 해외배송은 불가능합니다.
  • ㆍ오후 3시 이후 상담원과 통화되지 않은 취소건에 대해서는 고객 반품비용이 발생할 수 있습니다.
반품안내
  • 마이페이지 > 나의상담 > 1 : 1 문의하기 게시판 또는 고객센터 : 070-4821-5101
교환/반품주소
  • 부산광역시 부산진구 중앙대로 856 303호 / (주)스터디채널 / 전화 : 070-4821-5101
  • 택배안내 : CJ대한통운(1588-1255)
  • 고객님의 변심으로 인한 교환 또는 반품시에는 왕복 배송비 5,000원을 부담하셔야 하며, 제품 불량 또는 오 배송시에는 전액을 당사에서부담 합니다.