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실강 업데이트완료 [1차대비] 객관식과정 | 객관식재무회계 | 박진수 교수 |
2025년 IFRS 객관식 재무회계(중급회계 편) (박진수)

교수

박진수 교수

교수홈 전체강의

  • <강의시간> 29시간 |
    <제공시간> 44시간
  • <적용분류> 회계사 1차, 세무사 1차
  • [총 결제금액] 0
장바구니

2025년

객관식 재무회계
[중급회계 편]

박진수 교수

  • 강의소개
    1. 중급회계만 제공되며 고급회계는 별도 구매하셔야 합니다.
    2. 회계사, 세무사 1차시험 대비를 위한 객관식 강의
    3. 상세한 이론정리와 일관된 문제풀이
  • 제공기간
  • 75일
  • 제공시간
  • 44시간 [총 강의시간 29시간]
  • 촬영월
  • 2024년 9월 객관식 재무회계 단과반

강의목차 받기

회차 제목 페이지 시간 자료
1회차 [1회] OT & Ch.00 개념체계 등  본서 7P 50분
2회차 Ch.01-1 재고자산  본서 50P 73분
3회차 Ch.01 Q & A 문제 1  본서 61P 95분
4회차 [2회] Ch.02 고객과의 계약에서 생기는 수익  본서 80P 60분
5회차 Ch.02 4. 계약원가  본서 86P 60분
6회차 Ch.02 Q & A 문제 1  본서 100P 49분
7회차 [3회] Ch.02 Q & A 문제 5  본서 105P 73분
8회차 Ch.02 Q & A 문제 16  본서 118P 47분
9회차 Ch.03 유무형자산, 투자부동산, 기타자산  본서 128P 44분
10회차 [4회] Ch.03 Q & A 문제 1  본서 141P 56분
11회차 Ch.03 Q & A 문제 11  본서 151P 38분
12회차 Ch.04 정부보조금  본서 160P 67분
13회차 [5회] Ch.05 Q & A 문제 2  본서 169P 44분
14회차 Ch.07 투자목적금융자산  본서 177P 57분
15회차 Ch.07 Q & A 문제 1  본서 188P 44분
16회차 [6회] Ch.07 Q & A 문제 6  본서 195P 89분
17회차 Ch.08 금융부채와 사채  본서 207P 21분
18회차 Ch.09 자본  본서 217P 57분
19회차 [7회] Ch.10 복합금융상품  본서 231P 53분
20회차 Ch.10 Q & A 문제 1  본서 233P 59분
21회차 Ch.12 주식기준보상  본서 247P 35분
22회차 [8회] Ch.12 Q & A 문제 3  본서 254P 62분
23회차 Ch.13 리스  본서 266P 93분
24회차 [9회] Ch.14 법인세회계  본서 285P 102분
25회차 Ch.15 충당부채, 우발부채 및 우발자산  본서 298P 62분
26회차 [10회] Ch.16 Q & A 문제 1  본서 313P 44분
27회차 Ch.17 회계변경과 오류수정  본서 322P 39분
28회차 [11회] Ch.18 현금흐름표  본서 335P 47분
29회차 Ch.18 Q & A 문제 1  본서 340P 58분
30회차 Ch.19 재무회계의 기타사항  본서 351P 64분
교재
  • [객관식재무회계] 객관식 재무회계 Drill [2판]
  • <저자> 박진수    
    <출판사> 샘앤북스    
    <출간일> 2024년 09월 05일
  • <페이지수> 472페이지    
    <교재비> 28,000원25,200원

저자소개 | 도서소개 | 목차

-박진수

 

약 력

한국외대 경영학과 차석입학 및 졸업


전, 인사이트인큐베이터

삼정회계법인

신한회계법인

산림조합중앙회 외부강사


현, 예일회계법인

가인지캠퍼스 외부강사

나무경영아카데미 강사 

저자소개 | 도서소개 | 목차

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

저자소개 | 도서소개 | 목차

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 /


[출처] 객관식 재무회계 드릴 2판, 박진수 | 작성자 샘앤북스

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