K－IFRS를 바탕으로 출제되었던 회계사 1차 시험의 모든 문제를 취합하고 분류한 뒤, 중복되는 문제들은 제거 또는 통합하였습니다. 마지막 정리를 위한 투입시간을
최소화하고자 같은 정보를 이용해 많은 연습을 할 수 있도록 책을 구성하였습니다.
이 책을 구성하는 모든 문제는 실전연습을 위한 문제입니다. 다만, 책에 실린 정보는 유지하면서 문제 수를 줄이는 과정에서 비대화된 문제들이 전체 문제대비 10% 가량
존재합니다. 이 10%의 문제는 실전보다 분명히 어렵지만, 고득점을 위해서는 이러한 문제 또한 빠르게 풀 수 있는 능력을 기르는 것이 중요합니다.
지난 기출을 분석해보면, 96% 이상의 문제가 반복되는 경향을 보입니다. 반복되지 않는 4%의 문제를 문제수로 환산하면 2문제입니다.
따라서 새로운 주제를 위해 시간을 투입하기보다는 반복되는 유형을 반드시 맞추기 위해 연습하고,
남는 시간에는 다른 과목 공부를 병행하는 것이 효과적이면서도 효율적인 공부일 것입니다. 이 책을 통해 반복되는 96%를 충분히 연습할 수 있을 것이라 생각합니다.
본 교재는 정부회계와 원가회계를 3문제씩 맞춘다는 가정하에 120점 정도는 충분히 맞출 수 있도록 설계되었습니다.
출판에 도움을 주신 모든 분들께 감사드리며, 수험생 여러분의 합격을 기원합니다.
2024년 9월
박진수 드림
00 개념체계 등 / 7
/ ○× 문제 ··························································································································· 10 /
01 재고자산, 생물자산 / 50
/ ○× 문제 ························································································································· 56 /
/ Q&A 문제 ······················································································································· 61 /
02 고객과의 계약에서 생기는 수익 / 80
/ ○× 문제 ························································································································· 95 /
/ Q&A 문제 ······················································································································ 100 /
03 유무형자산, 투자부동산, 기타자산 / 128
/ ○× 문제 ······················································································································· 133 /
/ Q&A 문제 ····················································································································· 141 /
04 정부보조금 / 160
/ ○× 문제 ······················································································································· 161 /
/ Q&A 문제 ····················································································································· 162 /
05 차입원가 자본화 / 165
/ Q&A 문제 ····················································································································· 167 /
06 현금및현금성자산과 수취채권 / 173
/ Q&A 문제 ····················································································································· 174 /
07 투자목적금융자산 / 177
/ ○× 문제 ······················································································································· 182 /
/ Q&A 문제 ····················································································································· 188 /
08 금융부채와 사채 / 207
/ Q&A 문제 ····················································································································· 209 /
09 자본 / 217
/ ○× 문제 ······················································································································· 221 /
/ Q&A 문제 ····················································································································· 222 /
10 복합금융상품 / 231
/ Q&A 문제 ····················································································································· 233 /
11 종업원급여 / 240
/ ○× 문제 ······················································································································· 242 /
/ Q&A 문제 ····················································································································· 243 /
12 주식기준보상 / 247
/ ○× 문제 ······················································································································· 249 /
/ Q&A 문제 ····················································································································· 251 /
13 리스 / 266
/ ○× 문제 ······················································································································· 271 /
/ Q&A 문제 ····················································································································· 273 /
14 법인세회계 / 285
/ ○× 문제 ······················································································································· 287 /
/ Q&A 문제 ····················································································································· 290 /
15 충당부채, 우발부채?? 및?? 우발자산 / 298
/ ○× 문제 ····················································································································· 300 /
/ Q&A 문제 ··················································································································· 304 /
16 주당이익 / 308
/ ○× 문제 ····················································································································· 311 /
/ Q&A 문제 ··················································································································· 313 /
17 회계변경과 오류수정 / 322
/ ○× 문제 ····················································································································· 324 /
/ Q&A 문제 ··················································································································· 326 /
18 현금흐름표 / 335
/ Q&A 문제 ··················································································································· 340 /
19 재무회계의 기타사항 / 351
/ ○× 문제 ····················································································································· 356 /
/ Q&A 문제 ··················································································································· 359 /
20 관계기업과 공동기업투자 / 364
/ ○× 문제 ······················································································································· 366 /
/ Q&A 문제 ····················································································································· 370 /
21 사업결합과 합병회계 / 376
/ ○× 문제 ····················································································································· 378 /
/ Q&A 문제 ··················································································································· 381 /
22 연결회계 / 395
/ ○× 문제 ······················································································································· 400 /
/ Q&A 문제 ····················································································································· 407 /
23 환율변동회계 / 435
/ ○× 문제 ······················································································································· 436 /
/ Q&A 문제 ····················································································································· 438 /
24 파생상품회계 / 450
/ ○× 문제 ······················································································································· 452 /
/ Q&A 문제 ····················································································································· 455 /
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