01 7·9급 단원별ㆍ유형별 동형 모의고사
CHAPTER_01 유형자산 …………………………………………… 6
STEP_01……………………………………………· 6
STEP_02 …………………………………………… 12
STEP_03 …………………………………………… 18
STEP_04 …………………………………………… 25

CHAPTER_02 재고자산 ……………………………………………·· 32

CHAPTER_03 무형자산 ……………………………………………·· 39

CHAPTER_04 투자부동산과 생물자산 …………………………·· 46

CHAPTER_05 당좌자산(대손, 은행계정조정표, 현금 및 현금성자산) ……·· 53

CHAPTER_06 사채 및 충당부채 ……………………………………………··…· 60
STEP_01 ……………………………………………·· 60
STEP_02 ……………………………………………················· 67

CHAPTER_07 자본 및 채무상품 ……………………………………………············· 74

CHAPTER_08 현금흐름표 ·……………………………………………······················ 81

CHAPTER_09 개정회계 ·……………………………………………························· 88
STEP_01 ·……………………………………………········· 88
STEP_02 ·……………………………………………········· 95

CHAPTER_10 회계의 순환과정과 오류수정 ·………………………………………···· 103

CHAPTER_11 비율분석과 전환증권 ·……………………………………………········· 110

CHAPTER_12 개념체계 및 재무제표 작성과 표시 ·…………………………·········· 117

CHAPTER_13 이연법인세회계, 종업원급여, 주식기준보상 지분법, 외화환산, 주당이익 ……… 124

CHAPTER_14 원가회계 ……………………………………………………················· 131

CHAPTER_15 관리회계 ……………………………………………………················· 138

CHAPTER_16 정부회계 ……………………………………………………················· 145
STEP_01 …………………………………······················ 145
STEP_02 …………………………………······················ 151

02 실전 마무리 모의고사
01 실전 마무리 모의고사 …………………………………······················ 160
02 실전 마무리 모의고사 …………………………………······················ 167
03 실전 마무리 모의고사 …………………………………······················ 174
04 실전 마무리 모의고사 …………………………………······················ 181
05 실전 마무리 모의고사 …………………………………······················ 188

03 정답 및 해설
정답 및 해설 …………………………………······································· 196