공무원시험에 최적합한 이론과 개념설명 및 예제와 실전문제로 구성되어 있으며, 9급 회계학 시험은 물론 7급 회계학 시험을 대비할 수 있도록 기본이론과 심화이론을 모두 정리한 교재로써, 완전성이 높은 교재이다.

2016년 시험대비 국제회계기준의 내용을 완벽하게 반영하였으며, 주요 국제회계기준의 경우 청색으로
표시하였으며, 또한 표와 그림을 이용하여 이해하기 쉽고 보기 좋게 정리하였다. 본 교재의 내용은 국제
회계기준의 원문을 적용하여 이론문제 대비 목적으로 유리하게 집필하였다. 또한 설이 있는 국제회계기
준에 대해서는 다수설에 의해 기술하였으므로, 논란의 소지를 최소화 시키는데 중점을 두었다.

마지막으로 2011·2012·2013·2014·2015년 공무원 회계학의 시험을 분석하여 2016년 회계학 시험을 최적합
하게 준비 할 수 있도록 집필하였으며, 회계 관련 자격시험들의 국제회계기준으로 기출된 문제들을 반
영하여, 이론이해위주의 예제와 실전위주의 문제를 수록하였다.

01 회계의 기초이론
제1절 회계의 정의와 기능 ·································· 2
제2절 재무상태표와 손익계산서 ······················· 14
제3절 당기순이익의 계산 ·································· 30
제4절 회계기록의 방법과 대상 ························· 35
제5절 분개와 전기 ············································ 45
제6절 회계의 순환과정 ····································· 66

02 결산과정
제1절 결산의 의의 ············································ 88
제2절 결산수정분개 ··········································· 90
제3절 계정의 마감 및 재무제표의 작성 ········· 113
실력다지기 객관식 문제 ······························· 121
실력다지기 객관식 문제 정답 및 해설 ··········· 127

03 재고자산
제1절 취득원가의 결정 ··································· 132
제2절 기말재고자산의 평가 ···························· 144
제3절 재고자산의 추정 ··································· 157
제4절 재고자산 저가평가 ································ 165
제5절 재고자산의 응용문제 ···························· 176

04 유형자산(1)
제1절 취득원가의 결정 ··································· 204
제2절 유형자산의 유형별 취득원가 ················ 210

05 유형자산(2)
제1절 감가상각 ················································ 246
제2절 제거 ······················································· 255
제3절 자산손상 ················································ 261
제4절 인식시점 이후의 측정 ··························· 268

06 무형자산
제1절 무형자산의 정의 및 인식요건 ·············· 300
제2절 무형자산의 취득시 측정 ······················· 305
제3절 내부적으로 창출한 무형자산 ················ 309
제4절 인식 후의 측정 ····································· 313
제5절 영업권 ···················································· 320

07 투자부동산·매각예정비유동자산
제1절 투자부동산 ············································ 332
제2절 매각예정 비유동자산 ···························· 338

08 금융자산(1)
제1절 현금 및 현금성자산 ······························ 346
제2절 은행계정조정 ········································· 351
제3절 수취채권과 지급채무 ···························· 354
제4절 기타채권·기타채무 ······························ 365
제5절 대손회계 ················································ 371

09 금융자산(2)
제1절 금융상품 ················································ 386
제2절 금융자산의 분류 ··································· 392
제3절 금융자산의 인식 및 측정 ····················· 397
제4절 당기손익인식금융자산 ··························· 408
제5절 매도가능금융자산(지분상품) ················· 416
제6절 채무상품 ················································ 430

10 금융부채 및 사채
제1절 금융부채 ················································ 448
제2절 일반사채 ················································ 450
제3절 특수사채 ················································ 460
제4절 복합금융상품 ········································· 466

11 부 채
제1절 부채의 구분 ··········································· 480
제2절 충당부채와 우발부채 ···························· 482

12 자본
제1절 자본의 의의 및 구분 ···························· 494
제2절 자본금 ···················································· 496
제3절 주식의 발행 ··········································· 499
제4절 주식의 재취득 ······································· 506
제5절 자본잉여금·자본조정·
제6절 이익잉여금 ············································ 516
제7절 이익배당우선주 ····································· 524
제8절 주당이익(EPS) ······································· 528

13 수익과 비용
제1절 수익의 의의 ··········································· 544
제2절 재화의 판매 ··········································· 547
제3절 용역의 제공 ··········································· 554
제4절 기타의 수익인식 ··································· 559
제5절 비용의 인식 ··········································· 560
제6절 건설계약 ················································ 561

14 현금흐름표
제1절 현금흐름표의 의의 및 양식 ·················· 584
제2절 현금흐름표의 고찰 및 활동구분 ·········· 587
제3절 영업활동현금흐름 ·································· 594
제4절 투자활동과 재무활동 ···························· 604

15 재무보고를 위한 개념체계
제1절 재무보고를 위한 개념체계의 개요 ······· 618
제2절 일반목적 재무보고의 목적 ··················· 623
제3절 유용한 재무정보의 질적특성 ················ 628
제4절 재무제표의 요소 ··································· 637

16 재무제표의 표시
제1절 재무제표의 표시의 개요 ······················· 662
제2절 재무상태표 ············································ 669
제3절 손익과 기타포괄손익계산서 ·················· 675
제4절 자본변동표 ············································ 684
제5절 중간재무제표 ········································· 686
제6절 보고기간 후 사건 ·································· 688

17 회계변경·오류수정 및 관계기업투자
제1절 회계변경 ················································ 698
제2절 오류의 수정 ··········································· 704
제3절 관계기업투자 ········································· 710

18 종업원급여·주식보상비용·재무비율
제1절 종업원급여 ············································ 728
제2절 주식기준보상 ········································· 743
제3절 재무비율 ················································ 748

19 리스·환율변동·법인세
제1절 리스회계(심화) ······································ 762
제2절 환율변동회계(심화) ······························· 770
제3절 법인세 ···················································· 773