Managerial Accounting (For the US CPA Exam | 9 판)

김용석

저자:김용석
연세대학교경영학과
한국·미국공인회계사,미국재무분석사(CFA)
삼일회계법인근무(전),서강대학교·아주대학교겸임교수(전)
일신회계법인이사,이러닝코리아(ELK)대표이사
저서:재무관리,정부회계,만화로배우는금융경제이야기
만화로보는에피소드경영학시리즈,만화로보는맨큐의경제학시리즈등
사이트:elkedu.com

CBTIntroduction

PARTICostAccounting

Chapter01|ManagerialAccounting
01Basicconcepts
02Costconcepts
03CostFlow
04MCQ(MultipleChoiceQuestions)
05TBS(Task-BasedSimulation)
06Casestudy

Chapter02|Job-ordercosting
01Job-ordercosting
02Job-ordercostflow
03Applicationofmanufacturingoverhead
04Allocationofsupportdepartmentcost
05MCQ(MultipleChoiceQuestions)
06TBS(Task-BasedSimulation)
07Casestudy

Chapter03|ProcessCosting
01Introduction
02Processcosting
03Spoilage
04Hybridcosting
05MCQ(MultipleChoiceQuestions)
06TBS(Task-BasedSimulation)
07Casestudy

Chapter04|ActivityBasedCosting
01Introduction
02Activity-BasedCosting
03Activity-BasedManagement
04MCQ(MultipleChoiceQuestions)
05TBS(Task-BasedSimulation)
06Casestudy


Chapter05|JointProducts
01Introduction
02Allocationmethod
03Sellorprocessfurtherdecision
04MCQ(MultipleChoiceQuestions)
05TBS(Task-BasedSimulation)

Chapter06|Just-in-timeandValueChain
01Just-In-Time(JIT)
02ValueChain
03MCQ(MultipleChoiceQuestions)
04TBS(Task-BasedSimulation)

PARTIIPlanning&Analysis

Chapter07|CostBehavior
01Costbehavior
02Estimatingcostfunction
03MCQ(MultipleChoiceQuestions)
04TBS(Task-BasedSimulation)

Chapter08|Cost-Volume-Profit(CVP)Analysis
01BasicofCVPanalysis
02Thebreak-evenpoint(BEP)
03CVPanalysis
04MCQ(MultipleChoiceQuestions)
05TBS(Task-BasedSimulation)

Chapter09|VariableandAbsorptionCosting
01Variableandabsorptioncosting
02Operatingincome
03MCQ(MultipleChoiceQuestions)
04TBS(Task-BasedSimulation)

Chapter10|PlanningandBudgeting
01StrategyandPlanning
02Budgets
03MasterBudget
04MCQ(MultipleChoiceQuestions)
05TBS(Task-BasedSimulation)

Chapter11|Pricing
01Pricingdecisions
02Transferpricing
03MCQ(MultipleChoiceQuestions)
04TBS(Task-BasedSimulation)

Chapter12|DecisionMaking
01Decisionmakingrules
02Typesofdecisionmaking
03Decisionmakingunderuncertainty
04MCQ(MultipleChoiceQuestions)
05TBS(Task-BasedSimulation)

PARTIIIControl&PerformanceMeasures

Chapter13|ResponsibilityAccounting
01Decentralization
02Responsibilityaccounting
03MCQ(MultipleChoiceQuestions)
04TBS(Task-BasedSimulation)

Chapter14|StandardCosting
01Standardcosting
02Varianceanalysis
03MCQ(MultipleChoiceQuestions)
04TBS(Task-BasedSimulation)

Chapter15|PerformanceMeasure
01Performancemeasuresforinvestmentcenter
02BalancedScorecard(BSC)
03MCQ(MultipleChoiceQuestions)
04TBS(Task-BasedSimulation)

Chapter16|QualityControl
01Qualitycontrol
02MCQ(MultipleChoiceQuestions)
03TBS(Task-BasedSimulation)

WHO?
미국공인회계사시험을응시하는수험생을대상으로한교재이다.미국공인회계사시험4과목중하나인‘BusinessAnalysisandReporting(BAR)’과목에서중요한부분을차지하고있는‘BusinessAnalysis’영역을대비하기위한교재이다.

WHAT?
미국공인회계사시험의추세및난이도에맞게구성된내용으로각장마다미국공인회계사시험에출제되는‘Task-BasedSimulation’유형의문제를대비하기위한문제를수록하였다.또한미국관리회계사자격증인CMA(certifiedmanagementaccountant)의MCQ(multiplechoicequestions)기출문제를포함하였다.

HOW?
미국공인회계사오랜강의경력의경험과노하우를압축한교재이다.‘BusinessAnalysisandReporting(BAR)’과목은Disciplineexam의과목이므로Coreexam보다난이도가높다.따라서Managerialaccounting에서높은점수를획득하여야하므로이교재와강의로스마트한합격을기원한다.