재무회계 워크북(개정판 8판)

제 1 장 재무보고를 위한 개념체계
01 재무회계 일반론 ·································· 1-1
02 재무보고를 위한 개념체계 ··················· 1-2
03 일반목적 재무보고의 목적 ··················· 1-4
04 유용한 재무정보의 질적특성 ··············· 1-7
05 일반목적의 재무제표와 재무제표의 요소 1-11
06 재무제표 요소의 인식과 제거 ············ 1-16
07 재무제표 요소의 측정 ························ 1-17
08 재무제표 요소의 분류 ························ 1-21

제 2 장 이익개념과 측정기준
01 자본과 자본유지개념 ···························· 2-1
02 이익의 보고방법 ·································· 2-3
03 측정기준 ··············································· 2-4
04 공정가치 측정 ······································ 2-5

제 3 장 재무제표와 공시
01 전체재무제표 ········································ 3-1
02 재무상태표 ··········································· 3-4
03 포괄손익계산서 ···································· 3-5
04 기타의 재무제표 ·································· 3-7

제 4 장 수익의 인식
01 수익과 비용의 인식 ····························· 4-1
02 계약관련 수익인식의 5단계 ················· 4-2
03 계약관련 원가의 비용인식 ················· 4-13
04 수익관련 자산과 부채의 재무상태표 표시
···························································· 4-14
05 거래형태별 수익인식 ·························· 4-16
06 건설계약의 수익인식 ·························· 4-29

제 5 장 현금 및 현금성자산과 수취채권
01 현금과 금융기관예치금 ························ 5-1
02 수취채권 ··············································· 5-6

제 6 장 재고자산
01 재고자산 취득원가의 결정 ··················· 6-1
02 재고자산의 원가배분 ···························· 6-5
03 재고자산의 감모손실과 평가손실 ······· 6-10
04 추정에 의한 재고자산 평가 ··············· 6-15
05 농림어업자산 ······································ 6-20

제 7 장 유형자산과 투자부동산
01 유형자산의 취득원가 ···························· 7-1
02 감가상각 ············································· 7-13
03 후속원가 ············································· 7-16
04 유형자산의 제거 ································· 7-17
05 유형자산의 손상 ································· 7-17
06 유형자산의 재평가모형 ······················ 7-19
07 투자부동산 ········································· 7-25

제 8 장 차입원가의 자본화
01 차입원가의 자본화 ······························· 8-1

제 9 장 무형자산과 기타자산
01 무형자산의 인식 ·································· 9-1
02 무형자산의 회계처리 ···························· 9-4
03 무형자산의 내부창출 ···························· 9-6
04 탐사평가자산 ······································ 9-13
05 노천광산의 박토원가 ·························· 9-14
06 웹사이트원가 ······································ 9-14

제 10 장 금융부채와 사채
01 금융부채와 지분상품의 구분 ·············· 10-1
02 상각후원가 측정 금융부채 : 사채 ····· 10-4
03 상각후원가로 측정하지 않는 금융부채
··························································· 10-15

제 11 장 충당부채와 종업원급여
01 충당부채, 우발부채 및 우발자산 ······· 11-1
02 보고기간후 사건 ································· 11-9
03 종업원급여 ········································ 11-11

제 12 장 자본
01 자본의 의의 ········································ 12-1
02 자본거래 ············································· 12-3
03 포괄손익거래 ···································· 12-10
04 미처분이익잉여금의 처분 ················· 12-12
05 자본변동표 ········································ 12-17

제 13 장 투자목적 금융자산
01 금융상품의 인식 ································· 13-1
02 금융자산의 최초인식과 후속측정 ······· 13-3
03 금융자산의 제거 ································· 13-6
04 금융자산의 손상 ······························· 13-12
05 금융자산관련 기타의 사항 ··············· 13-21

제 14 장 복합금융상품
01 복합금융상품 ······································ 14-1
02 전환사채 ············································· 14-4
03 신주인수권부사채 ····························· 14-11
04 전환우선주 ········································ 14-13
05 외화표시 전환사채의 회계처리 ········· 14-14
06 전환사채의 투자자 회계처리 ············ 14-14

제 15 장 주식기준보상거래
01 주식기준보상거래의 유형 ··················· 15-1
02 주식결제형 주식기준보상거래 ············ 15-2
03 현금결제형 주식기준보상거래 ·········· 15-10
04 선택형 주식기준보상거래 ················· 15-14

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

제 17 장 리스
01 리스회계 ············································· 17-1
02 리스제공자의 리스회계처리 ················ 17-6
03 리스이용자의 리스회계처리 ·············· 17-10
04 특수한 형태의 리스 ·························· 17-20
05 리스계약의 변경 ······························· 17-24
06 전대리스와 부동산리스 ····················· 17-27

제 18 장 법인세 회계
01 법인세 회계 ········································ 18-1
02 법인세 기간간배분 회계 ···················· 18-2
03 법인세 기간내 배분 ·························· 18-11

제 19 장 회계변경과 오류수정
01 회계변경과 오류수정의 의의 ·············· 19-1
02 회계처리 ············································· 19-3
03 오류수정의 회계처리 방법 ················· 19-5

제 20 장 현금흐름표
01 현금흐름표의 의의 ····························· 20-1
02 현금흐름표의 작성논리 ······················ 20-5
03 현금흐름표의 기타사항 ····················· 20-13

제 21 장 재무회계의 기타사항
01 매각예정비유동자산과 중단영업 ········· 21-1
02 중간재무보고 ······································ 21-5
03 재무비율분석 ······································ 21-7

제 22 장 환율변동회계와 파생상품
01 환율변동회계 ······································ 22-1
02 파생상품회계 ···································· 22-13

제 23 장 관계기업과 공동기업투자
01 지분법의 정상모형 ····························· 23-1
02 지분법의 특수모형 ····························· 23-7
03 공동약정 ··········································· 23-18

제 24 장 사업결합과 합병회계
01 사업결합 ············································· 24-1
02 취득법의 회계처리 ····························· 24-3
03 취득법의 특수상황 ····························· 24-8
04 영업권의 후속측정 ···························· 24-15
05 역취득 ··············································· 24-18

제 25 장 연결회계
01 연결의 기초 ········································ 25-1
02 내부거래가 없는 경우 연결재무제표상 각 항목의 계산 ·································· 25-9
03 내부거래의 제거 ······························· 25-13
04 내부거래가 존재하는 경우 연결재무제표상 각 항목의 계산 ································ 25-19
05 지분의 변동 ······································ 25-23
06 복잡한 지배구조 ······························· 25-28
07 연결의 특수주제 ······························· 25-31

김기동 홍성고등학교 졸업
고려대학교 경영대학 경영학과 졸업
공인회계사, 세무사
삼일회계법인 근무
USCPA Becker 강사
국세청 국세공무원교육원 재무회계 강사

현 삼덕회계법인 이사
나무경영아카데미 강사
LG 인화원 강사
한국금융연수원 강사
CFO Academy 강사
국세청 인트라넷 재무회계 강사