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[이전] [제<b>10</b>판]K-IFRS<b>재무회계</b>(송인만,윤순석,김효진 著)    [다음] [<b>개정판</b>]K-IFRS<b>중급회계 해답집</b>(김성기 著)

2020CPA핵심정부회계(이재혁 著)
 ㆍ 저 자: 이재혁
 ㆍ 출판사: 샘앤북스
 ㆍ 출판일: 2019년8월27일7판
 ㆍ 페이지: 332
 ㆍ 안 내: 위너스경영 아카데미 강의 교재 입니다.
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  상품설명


이번 7판에서는 2019년 3월에 개정된 국가회계기준 및 지침까지 충실히 반영하여 수험생 여러분의 정부회계 수험준비에 만전을 기할 수 있도록 하였습니다.

2019년 한여름에
이재혁 拜




1장 정부회계의 이해·7
1절 재정과 정부회계 ···································································· 7
2절 국가회계의 개념과 국가회계실체 ······································· 10
3절 지방자치단체회계와 지방자치단체회계실체 ······················· 14
4절 정부회계관련 법령 ······························································ 15
5절 정부의 결산 ········································································· 22
연습문제 ······················································································ 25
2장 재정상태표(재정상태보고서)·31
1절 총칙의 주요 내용 ································································ 31
2절 자산의 주요 내용 ································································ 32
3절 부채의 주요 내용 ································································ 35
4절 순자산의 주요 내용 ···························································· 36
연습문제 ······················································································ 43
3장 재정운영표(재정운영보고서)·48
1절 재정운영표(재정운영보고서)의 구조와 양식 ····················· 49
2절 프로그램원가(사업원가) ······················································ 54
3절 재정운영순원가 ···································································· 61
4절 수익과 비용의 인식기준 ····················································· 63
연습문제 ······················································································ 65
4장 자산과 부채의 평가·75
1절 자산 및 부채의 평가 요약 ················································· 75
2절 국가회계기준 조문 별 학습 ··············································· 78
연습문제 ··················································································· 102
차 례 5
5장 순자산변동표(순자산변동보고서)·113
연습문제 ··················································································· 119
6장 필수보충정보, 주석 및 부속명세서 등·122
연습문제 ··················································································· 124
7장 현금흐름보고서(지방자치단체 회계기준)·125
연습문제 ··················································································· 127
최종정리문제·128
부록
부록 1. 국가재무제표 및 지방자치단체 재무제표 사례 ······· 139
국가 재무제표(발췌) ··························································· 141
문화재청 재무제표(발췌) ···················································· 149
관세청 국세징수활동표 ······················································ 163
울산광역시 재무보고서(발췌) ············································· 165
부록 2. 관련법령 ····································································· 181
국가회계기준에 관한 규칙 ················································· 183
지방자치단체 회계기준에 관한 규칙 ································ 196
국가회계법 ·········································································· 209

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