재무회계 워크북 (개정판 8 판)

김기동

홍성고등학교졸업
고려대학교경영대학경영학과졸업
공인회계사,세무사
삼일회계법인근무
USCPABecker강사
국세청국세공무원교육원재무회계강사

현삼덕회계법인이사
나무경영아카데미강사
LG인화원강사
한국금융연수원강사
CFOAcademy강사
국세청인트라넷재무회계강사

제1장재무보고를위한개념체계
01재무회계일반론··································1-1
02재무보고를위한개념체계···················1-2
03일반목적재무보고의목적···················1-4
04유용한재무정보의질적특성···············1-7
05일반목적의재무제표와재무제표의요소1-11
06재무제표요소의인식과제거············1-16
07재무제표요소의측정························1-17
08재무제표요소의분류························1-21

제2장이익개념과측정기준
01자본과자본유지개념····························2-1
02이익의보고방법··································2-3
03측정기준···············································2-4
04공정가치측정······································2-5

제3장재무제표와공시
01전체재무제표········································3-1
02재무상태표···········································3-4
03포괄손익계산서····································3-5
04기타의재무제표··································3-7

제4장수익의인식
01수익과비용의인식·····························4-1
02계약관련수익인식의5단계·················4-2
03계약관련원가의비용인식·················4-13
04수익관련자산과부채의재무상태표표시
····························································4-14
05거래형태별수익인식··························4-16
06건설계약의수익인식··························4-29

제5장현금및현금성자산과수취채권
01현금과금융기관예치금························5-1
02수취채권···············································5-6

제6장재고자산
01재고자산취득원가의결정···················6-1
02재고자산의원가배분····························6-5
03재고자산의감모손실과평가손실·······6-10
04추정에의한재고자산평가···············6-15
05농림어업자산······································6-20

제7장유형자산과투자부동산
01유형자산의취득원가····························7-1
02감가상각·············································7-13
03후속원가·············································7-16
04유형자산의제거·································7-17
05유형자산의손상·································7-17
06유형자산의재평가모형······················7-19
07투자부동산·········································7-25

제8장차입원가의자본화
01차입원가의자본화·······························8-1

제9장무형자산과기타자산
01무형자산의인식··································9-1
02무형자산의회계처리····························9-4
03무형자산의내부창출····························9-6
04탐사평가자산······································9-13
05노천광산의박토원가··························9-14
06웹사이트원가······································9-14

제10장금융부채와사채
01금융부채와지분상품의구분··············10-1
02상각후원가측정금융부채:사채·····10-4
03상각후원가로측정하지않는금융부채
···························································10-15

제11장충당부채와종업원급여
01충당부채,우발부채및우발자산·······11-1
02보고기간후사건·································11-9
03종업원급여········································11-11

제12장자본
01자본의의의········································12-1
02자본거래·············································12-3
03포괄손익거래····································12-10
04미처분이익잉여금의처분·················12-12
05자본변동표········································12-17

제13장투자목적금융자산
01금융상품의인식·································13-1
02금융자산의최초인식과후속측정·······13-3
03금융자산의제거·································13-6
04금융자산의손상·······························13-12
05금융자산관련기타의사항···············13-21

제14장복합금융상품
01복합금융상품······································14-1
02전환사채·············································14-4
03신주인수권부사채·····························14-11
04전환우선주········································14-13
05외화표시전환사채의회계처리·········14-14
06전환사채의투자자회계처리············14-14

제15장주식기준보상거래
01주식기준보상거래의유형···················15-1
02주식결제형주식기준보상거래············15-2
03현금결제형주식기준보상거래··········15-10
04선택형주식기준보상거래·················15-14

제16장주당이익
01주당이익·············································16-1
02기본주당이익······································16-2
03희석주당이익······································16-7

제17장리스
01리스회계·············································17-1
02리스제공자의리스회계처리················17-6
03리스이용자의리스회계처리··············17-10
04특수한형태의리스··························17-20
05리스계약의변경·······························17-24
06전대리스와부동산리스·····················17-27

제18장법인세회계
01법인세회계········································18-1
02법인세기간간배분회계····················18-2
03법인세기간내배분··························18-11

제19장회계변경과오류수정
01회계변경과오류수정의의의··············19-1
02회계처리·············································19-3
03오류수정의회계처리방법·················19-5

제20장현금흐름표
01현금흐름표의의의·····························20-1
02현금흐름표의작성논리······················20-5
03현금흐름표의기타사항·····················20-13

제21장재무회계의기타사항
01매각예정비유동자산과중단영업·········21-1
02중간재무보고······································21-5
03재무비율분석······································21-7

제22장환율변동회계와파생상품
01환율변동회계······································22-1
02파생상품회계····································22-13

제23장관계기업과공동기업투자
01지분법의정상모형·····························23-1
02지분법의특수모형·····························23-7
03공동약정···········································23-18

제24장사업결합과합병회계
01사업결합·································