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김영훈
교수님
기본이론 / 회계학
2020 김영훈 회계학 기본이론(7-8월)
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2020 김영훈 회계학 기본이론(7-8월)
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- 2020 김영훈 회계학 기본이론(7-8월)

강좌특징

- 2020 김영훈 회계학 기본이론(7-8월)

- 강의일정 : 7.11(목)~8.31(토), 매주 목/토 16회 완성

- 강의교재 : 김영훈 회계학 1 - 제본[출간], 김영훈 회계학 2 추후 출간예정

교재정보
김영훈 공무원 회계학 1 [제본]
  • 분야 : 세무직 |
  • 저자 : 김영훈 |
  • 출판사 : 윌비스고시학원 |
  • 판형/쪽수 : 190*260 / 246
  • 출판일 : 2019-08-19 |
  • 교재비 : 10,000원 (↓0%) [판매중]

김영훈 공무원 회계학 1

Chapter 01 거래의 기록과 재무제표 작성 ( )

1절 재무회계와 주식회사 ·······································································································06

2절 재무상태표와 포괄손익계산서 ·························································································08

3절 거래의 기록 ·····················································································································14

4절 결산 ·······················································································································20

기출문제 ·························································································································30

Chapter 02 거래의 기록과 재무제표 작성 ( )

1절 상품계정의 분할 ··············································································································34

2절 손익의 결산정리 ··············································································································37

3절 종합예제 ···························································································································46

4절 일반적으로 인정된 회계원칙 ···························································································50

5절 보론 화폐의 시간가치 : ·································································································52

기출문제 ···························································································································57

Chapter 03 재무제표 표시

1절 재무제표와 관련한 일반사항 ···························································································63

2절 재무상태표 ·······················································································································67

3절 포괄손익계산서 ················································································································72

4절 자본변동표 ·······················································································································80

5절 현금흐름표 ·······················································································································81

6절 주석 ·······························································································································82

7절 보론 중간재무보고 1 : ·····································································································84

8절 보론 매각예정비유동자산과 중단영업 2 : ·······································································86

기출문제 ·······························································································································90

Chapter 04 상품매매거래의 회계처리

1절 용어의 정의 ·····················································································································96

2절 매출총이익의 계산 ···········································································································96

3절 매출총이익의 추정 ········································································································100

기출문제 ····························································································································104

Chapter 05 재고자산

1절 재고자산의 취득원가 ·····································································································108

2절 재고자산의 원가배분 ·····································································································109

3절 재고자산감모손실과 재고자산평가손실 ·········································································116

4절 추정을 통한 재고자산 원가배분 ···················································································125

 

5절 기말재고자산에 포함될 항목 ························································································130

기출문제 ····························································································································135

Chapter 06 유형자산 ( )

1절 유형자산의 의의 ············································································································146

2절 유형자산의 최초 인식과 측정 ·······················································································146

3절 감가상각 ························································································································148

4절 후속원가 ························································································································158

5절 유형자산의 제거 ············································································································159

6절 원가모형의 손상차손 ·····································································································160

7절 재평가모형 ·····················································································································162

기출문제 ····························································································································175

Chapter 07 유형자산 ( )

1절 다양한 형태의 유형자산 취득 ·······················································································183

2절 투자부동산 ·····················································································································191

3절 차입원가 자본화 ············································································································196

4절 보론 리스 : ···················································································································201

기출문제 ····························································································································203

Chapter 08 무형자산

1절 영업권 ····························································································································211

2절 무형자산의 정의 및 인식요건 ·······················································································215

3절 무형자산의 취득 ············································································································217

4절 무형자산의 상각 ············································································································221

5절 폐기와 처분 ···················································································································225

6절 원가모형과 재평가모형 ·································································································225

기출문제 ····························································································································226

Chapter 09 충당부채

1절 개요 ·······························································································································233

2절 충당부채의 인식 ············································································································236

3절 충당부채의 측정 ············································································································238

4절 충당부채의 변제 ············································································································239

5절 충당부채의 변동과 사용 ·······························································································240

6절 인식기준과 측정기준의 적용 ························································································241

7절 제품보증충당부채 ··········································································································242

기출문제 ····························································································································244

강의목차
No| 강의명| 무료보기| 자료| 강의시간
1강 07월 20일 : [ OT ] / p6 [ 재무회계와 주식회사 ] 46분
2강 07월 20일 : p8 [ 재무상태표와 포괄손익계산서 ] 57분
3강 07월 20일 : p11 [ 포괄손익계산서 ] 52분
4강 07월 20일 : p15 [ 계정 ] 28분
5강 07월 25일 : p17 [ 분개 ] 51분
6강 07월 25일 : p18 [ 전기와 총계정원장 ] 57분
7강 07월 25일 : p22 [ 시산표 ] 74분
8강 07월 27일 : p34 [ 상품계정의 분할 ] 60분
9강 07월 27일 : p35 [ 상품의 원가를 판매시점 알 수 없거나 번거로울 경우의 회계처리방법 ] 52분
10강 07월 27일 : p37 [ 선수수익부채 ] 55분
11강 07월 27일 : p43 [ 미수수익 ] 18분
12강 08월 01일 : p46 [ 종합 예제 ] 67분
13강 08월 01일 : p50 [ 일반적으로 인정된 회계원칙 ] 65분
14강 08월 01일 : p63 [ 재무제표 표시 ] 48분
15강 08월 03일 : p63 [ 재무재표 ] 69분
16강 08월 03일 : p96 [ 상품매매거래의 회계처리 ] 64분
17강 08월 03일 : p100 [ 매출 총이익의 추정 ] 59분
18강 08월 08일 : p108 [ 재고자산 ] 66분
19강 08월 08일 : p112 [ 단원 원가 결정 방법 ] 62분
20강 08월 08일 : p117 [ 재고자산 감모손실 ] 44분
21강 08월 10일 : p118 [ 저가법 ] 87분
22강 08월 10일 : p123 [ 저가법의 적용 ] 63분
23강 08월 10일 : p146 [ 유형자산 ] 50분
24강 08월 15일 : p146 [ 유형자산 ] 74분
25강 08월 15일 : p154 [ 보고기간중에 취득한 감가상각자산 ] 71분
26강 08월 15일 : p159 [ 유형자산의 제거 ] 47분
27강 08월 22일 : p162 [ 재평가 모형 ] 60분
28강 08월 22일 : p183 [ 유형자산 ] 62분
29강 08월 22일 : p191 [ 투자 부동산 ] 57분
30강 08월 24일 : p211 [ 무형자산 ] 64분
31강 08월 24일 : p217 [ 무형자산의 취득 ] 43분
32강 08월 24일 : p221 [ 무형자산의 상각 ] 52분
33강 08월 24일 : p233 [ 충당부채 ] 37분
34강 08월 29일 : p236 [ 충당부채의 인식 ] 71분
35강 08월 29일 : p8 [ 주식의 발행 ] 59분
36강 08월 29일 : p17 [ 주식의 재취득 ] 55분
37강 08월 31일 : p24 [ 이익잉여금 ] 68분
38강 08월 31일 : p28 [ 기타포괄손익누계액 ] 60분
39강 08월 31일 : p47 [ 금융부채 ] 73분
40강 09월 05일 : p52 [ 예제2 ] 67분
41강 09월 05일 : p56 [ 예제3 ] 87분
42강 09월 05일 : p64 [ 사채의 상환 ] 31분
43강 09월 07일 : p89 금융자산 32분
44강 09월 07일 : p93 지분상품의 회계처리 72분
45강 09월 07일 : p98 기타포괄손익-공정가치 측정 금융자산 75분
46강 09월 11일 : p123 [ 금융자산 ] 79분
47강 09월 11일 : p138 [ 현금 및 현금성자산 ] 65분
48강 09월 11일 : p141 [ 은행계정조정표 ] 54분
49강 09월 11일 : p227 [ 현금 흐름표 ] 74분
50강 09월 11일 : p233 [ 영업활동 현금흐름 ] 72분
51강 09월 11일 : p256 [ 오류수정 및 회계변경 ] -종강- 94분