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- 2020 김영훈 회계학 기본/심화이론(9-10월)

강좌특징

- 2020 김영훈 회계학 기본/심화이론(9-10월)

- 강의일정 : 9.19~11.09, 매주 목/토 16회 완성

- 강의교재 : 김영훈 회계학 

교재정보
2020 김영훈 공무원 회계학 2 [제본]
  • 분야 : 세무직 |
  • 저자 : 김영훈 |
  • 출판사 : 윌비스고시학원 |
  • 판형/쪽수 : 190*260 / 339
  • 출판일 : 2019-09-23 |
  • 교재비 : 13,000원 (↓0%) [판매중]

2020 김영훈 공무원 회계학 2[제본]

Chapter 10 자본

1절 자본의 의의 06

2절 주식의 발행 08

3절 주식의 재취득 17

4절 이익잉여금 24

5절 기타포괄손익누계액 28

6절 자본변동표와 이익잉여금처분계산서 28

7절 우선주 32

8절 자본유지접근법에 의한 이익산정 35

기출문제 38

Chapter 11 금융부채

1절 금융부채의 의의 47

2절 상각후원가로 측정하는 사채에 대한 기본 회계처리 48

3절 상각후원가로 측정하는 사채에 대한 회계처리 심화 *7급용 심화 68

4절 금융부채로 분류되는 상환우선주 *7급용 심화 77

기출문제 81

Chapter 12 금융자산 ()

1절 금융상품 89

2절 지분상품의 회계처리 93

3절 채무상품의 회계처리 *7급용 심화 103

기출문제 114

Chapter 13 금융자산 ()

1절 매출채권 122

2절 현금 및 현금성자산 137

기출문제 143

Chapter 14 고객과의 계약에서 생기는 수익

1절 적용범위 및 재무제표 표시 152

2절 수익인식 5단계 모형의 개요 155

3[1단계] 고객과의 계약을 식별 158

4[2단계] 수행의무의 식별 159

5[3단계] 거래가격을 산정 162

6[4단계] 거래가격을 계약 내 수행의무에 배분 167

7[5단계] 수행의무를 이행할 때 또는 기간에 걸쳐 이행하는 대로 수익을 인식 172

8절 건설계약 175

Contents 이책의 차례

9절 반품조건부 판매 183

기출문제 186

Chapter 15 법인세회계와 지분법회계

1절 법인세회계 191

2절 지분법회계 209

기출문제 219

Chapter 16 현금흐름표

1절 기본개념 227

2절 영업활동 현금흐름 233

3절 투자활동 현금흐름과 재무활동 현금흐름 241

4절 현금흐름표의 양식 244

기출문제 245

Chapter 17 오류수정 및 회계변경

1절 오류수정 256

2절 회계정책의 변경 270

3절 회계추정의 변경 275

기출문제 277

Chapter 18 주당이익과 재무비율

1절 주당이익 285

2절 재무비율 290

기출문제 297

Chapter 19 재무보고를 위한 개념체계

1절 개념체계의 목적과 위상 306

2절 일반목적재무보고의 목적 307

3절 유용한 재무정보의 질적특성 310

4절 재무제표와 보고기업 314

5절 재무제표의 요소 316

6절 인식과 제거 321

7절 측정 324

8절 표시와 공시 327

9절 자본과 자본유지개념 328

기출문제 333

2020 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 09월 19일 : p6 [ 거래의 기록과 재무제표 작성 ] WIDE HIGH LOW 70분
2강 09월 19일 : p28 [ 포괄손익 계산서와 재무상태표 작성 ] 71분
3강 09월 19일 : p40 [ 선급비용(자산) ] 49분
4강 09월 23일 : p46 [ 종합예제 ] 76분
5강 09월 23일 : p99 [ 예제 3번 ] 54분
6강 09월 23일 : p108 [ 재고자산 ] 62분
7강 09월 26일 : p109 [ 재고자산의 원가배분 ] 78분
8강 09월 26일 : p121 [ 예제 9번 ] 64분
9강 09월 26일 : p125 [ 추정을 통한 재고자산 원가배분 ] 47분
10강 09월 30일 : p130 [ 기말재고자산에 포함될 항목 ] 74분
11강 09월 30일 : p146 [ 유형자산 ] 64분
12강 09월 30일 : p176 [ 문제 4번 ] 55분
13강 10월 03일 : p159 [ 유형자산의 제거 ] 70분
14강 10월 03일 : p163 [ 감가상각하지 않은 자산에 대한 재평가 ] 52분
15강 10월 03일 : p168 [ 예제 15 ] 66분
16강 10월 07일 : p183 [ 유형자산 ] 74분
17강 10월 07일 : p188 [ 예제 4번 ] 64분
18강 10월 07일 : p193 [ 투자부동산의 회계처리방법 ] 65분
19강 10월 10일 : p211 [ 무형자산 ] 72분
20강 10월 10일 : p218 [ 내부적으로 창출한 무형자산 ] 60분
21강 10월 10일 : p233 [ 충당부채 ] 55분
22강 10월 14일 : p233 [ 충당부채 ] 74분
23강 10월 14일 : p6 [ 자본의 의의 ] 81분
24강 10월 14일 : p17 [ 주식의 재취득 ] 50분
25강 10월 17일 : p24 [ 이익잉여금 ] 69분
26강 10월 17일 : p32 [ 우선주 ] 51분
27강 10월 17일 : p47 [ 금융부채 ] 51분
28강 10월 21일 : p49 [ 사채의 발행금액 결정 ] 67분
29강 10월 21일 : p55 [ 할증 발행한 사채의 회계처리 ] 69분
30강 10월 21일 : p61 [ 사채발행비 ] 55분
31강 10월 27일 : p89 [ 금융자산 ] 85분
32강 10월 27일 : p98 [ 기타포괄손익 ] 62분
33강 10월 27일 : p103 [ 채무상품의 회계처리 ] 42분
34강 10월 27일 : p107 [ 기타폭괄손익 - 공정가치측정금융자산 ] 77분
35강 10월 27일 : p122 [ 금융자산 2 ] 65분
36강 10월 27일 : p130 [ 대손 ] 60분
37강 10월 28일 : p152 [ 고객과의 계약에서 생기는 수익 ] 83분
38강 10월 28일 : p167 [ 거래가격을 계약 내 수행의무에 배분 ] 48분
39강 10월 28일 : p177 [ 재무상태표 표시 ] 65분
40강 11월 03일 : p227 [ 현금흐름표 ] 55분
41강 11월 03일 : p231 [ 발생기준과 현금기준 ] 75분
42강 11월 03일 : p241 [ 투자활동 현금흐름과 재무활동 현금흐름 ] 69분
43강 11월 03일 : p256 [ 오류수정 및 회계변경 ] 51분
44강 11월 03일 : p261 [ 미지급 비용 ] 92분
45강 11월 10일 : p191 [ 법인세회계와 지분법회계 ] 73분
46강 11월 10일 : p199 [ 이연법인세자산 ] 81분
47강 11월 10일 : p285 [ 주당이익과 재무비율 ] 79분
48강 11월 10일 : p65 [ 재무제표 표시 ] 85분
49강 11월 11일 : p306 [ 재무보고를 위한 개념체계 ] -종강- 104분