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랜드프로 회계원리 예상문제집(주택관리사 1차)(2021)

배정란 , 김양수 , 신주영 지음 | 랜드프로 | 2021년 04월 10일 출간
클로버 리뷰쓰기
  • 정가 : 24,000원
    판매가 : 21,600 [10%↓ 2,400원 할인]
  • 혜택 :
    [기본적립] 1200원 적립 [5% 적립] [추가적립] 5만원 이상 구매 시 2,000원 추가적립 안내 [회원혜택] 회원 등급 별, 3만원 이상 구매 시 2~4% 추가적립 안내 [리뷰적립] 리뷰 작성 시 e교환권 최대 300원 추가적립 안내
  • 추가혜택 : 포인트 안내 도서소득공제 안내 추가혜택 더보기
  • 배송비 : 무료 배송비 안내
  • 개정정보 : 2022년 04월 출간된 개정판이 있습니다. 개정판 보기
  • 도서상태 : 절판
상품상세정보
ISBN 9791190793544(1190793547)
쪽수 520쪽
크기 188 * 257 * 21 mm /877g 판형알림

책소개

이 책이 속한 분야

『2021 랜드프로 주택관리사 예상문제집』 은 국내 최고의 저자진 집필과 직강 및 대표성 있는
기출문제를 응용한 실전문제를 기반으로 최신 출제경향과 개정 법령 및 대표성 있는 기출문제를 응원한 실전문제를 반영하였다.

상세이미지

회계원리 예상문제집(주택관리사 1차)(2021)(랜드프로) 도서 상세이미지

목차

PART 01 재무회계
CHAPTER 01 회계와 회계정보
01 회계의 기초 ·············································································· 14
02 회계정보 ··················································································· 16
적중예상문제 ··········································································· 18
CHAPTER 02 회계의 순환과정Ⅰ
01 회계상의 거래 ·········································································· 30
02 거래의 결합관계 ······································································· 30
03 계 정 ························································································· 31
04 분개와 전기 ·············································································· 31
적중예상문제 ··········································································· 32
CHAPTER 03 회계의 순환과정Ⅱ
01 결산절차의 개요 ······································································· 41
02 시산표 ······················································································ 41
03 결산정리 : 손익의 결산정리 ····················································· 43
04 총계정원장의 마감 ··································································· 45
05 재무제표의 종류 ······································································· 46
적중예상문제 ··········································································· 47
CHAPTER 04 재무보고를 위한 개념체계
01 개념체계 일반 ·········································································· 63
02 일반목적 재무보고 ··································································· 65
03 유용한 재무정보의 질적 특성과 제약요인 ······························ 67
04 재무제표와 보고기업 ······························································· 70
05 재무제표 요소 ·········································································· 71
06 인식과 제거 ·············································································· 71
07 측 정 ························································································· 72
08 표시와 공시 ·············································································· 75
09 자본유지개념에 따른 이익 ······················································· 76
적중예상문제 ··········································································· 78
CHAPTER 05 상품매매거래
01 매출총이익의 계산 ··································································· 91
적중예상문제 ··········································································· 92
CHAPTER 06 재고자산
01 재고자산의 의의와 취득 ·························································· 98
02 기말재고자산에 포함할 특수항목 ············································ 99
03 원가배분 ··················································································· 99
04 추정에 의한 원가배분 ···························································· 101
05 재고자산감모손실과 재고자산평가손실 ································ 102
적중예상문제 ········································································· 104
CHAPTER 07 유형자산
01 유형자산의 취득원가 ····························································· 133
02 후속적 인식과 측정 ································································ 135
03 감가상각 ················································································· 136
04 후속측정 ················································································· 137
05 손상차손과 손상차손환입 ······················································ 138
06 유형자산의 제거 ···································································· 138
적중예상문제 ········································································· 139
CHAPTER 08 무형자산 166
적중예상문제 ········································································· 170
CHAPTER 09 금융자산Ⅰ
01 현금 및 현금성자산 ································································ 181
02 수취채권 ················································································· 183
03 장기성 채권ㆍ채무의 현재가치 평가 ······································· 184
04 매출채권의 손상차손 ····························································· 185
적중예상문제 ········································································· 187
CHAPTER 10 금융자산Ⅱㆍ관계기업투자ㆍ투자부동산
01 금융자산Ⅱ ············································································· 208
02 관계기업투자 ········································································· 213
03 투자부동산 ············································································· 214
적중예상문제 ········································································· 216
CHAPTER 11 부채회계
01 부채의 정의 ············································································ 233
02 충당부채와 우발부채, 우발자산 ············································ 233
03 금융부채 ················································································· 235
04 사 채 ······················································································· 236
적중예상문제 ········································································· 238
CHAPTER 12 자본회계
01 자본의 구성요소 ···································································· 255
02 주식의 발행과 재취득 ···························································· 256
03 자본잉여금?자본조정?기타포괄손익누계액 ························· 257
04 자본의 변동 ············································································ 259
05 주당순이익 ············································································· 260
적중예상문제 ········································································· 261
CHAPTER 13 수익?비용
01 수익인식 ················································································· 279
02 거래형태별 수익인식 ····························································· 283
03 건설계약 ················································································· 284
04 비용인식 ················································································· 285
적중예상문제 ········································································· 286
CHAPTER 14 회계변경과 오류수정
01 회계변경 ················································································· 301
02 오류수정 ················································································· 303
적중예상문제 ········································································· 304
CHAPTER 15 재무제표의 표시
01 재무제표 일반 ········································································ 316
02 재무상태표 ············································································· 318
03 포괄손익계산서 ······································································ 320
04 기타의 재무제표 ···································································· 322
적중예상문제 ········································································· 323
CHAPTER 16 재무제표 비율분석
01 유동성비율 ············································································· 341
02 활동성비율 ············································································· 342
03 수익성비율 ············································································· 343
04 안정성비율 ············································································· 344
적중예상문제 ········································································· 345
CHAPTER 17 현금흐름표
01 현금흐름표의 개요 ································································· 362
02 활동별 현금흐름의 계산 ························································ 365
03 발생주의 전환 ········································································ 367
적중예상문제 ········································································· 368

PART 02 원가ㆍ관리회계
CHAPTER 01 원가의 기초개념
01 원가회계의 의의와 원가의 개념 ············································ 386
02 원가의 분류 ············································································ 387
03 원가계산제도 ········································································· 390
적중예상문제 ········································································· 391
CHAPTER 02 원가흐름과 집계 397
적중예상문제 ········································································· 399
CHAPTER 03 원가배분
01 제조간접원가의 배부 ····························································· 413
02 부문별 제조간접원가 배부 ····················································· 414
적중예상문제 ········································································· 416
CHAPTER 04 개별원가계산과 활동기준원가계산
01 개별원가계산 일반 ································································· 430
02 활동기준원가계산 ·································································· 432
적중예상문제 ········································································· 434
CHAPTER 05 종합원가계산과 결합원가계산
01 종합원가계산 일반 ································································· 445
02 결합원가계산 일반 ································································· 448
적중예상문제 ········································································· 449
CHAPTER 06 원가추정과 CVP분석
01 원가추정 : 고저점법 ······························································· 465
02 원가?조업도?이익분석 ·························································· 465
적중예상문제 ········································································· 469
CHAPTER 07 전부원가계산과 변동원가계산 484
적중예상문제 ········································································· 486
CHAPTER 08 표준원가 차이분석
01 표준원가계산 일반 ································································· 495
02 직접재료원가 차이분석 ························································· 496
03 직접노무원가 차이분석 ························································· 496
04 제조간접원가 차이분석 ························································· 496
적중예상문제 ········································································· 497
CHAPTER 09 기타의 관리회계
01 관련원가와 의사결정 ····························································· 508
02 예 산 ······················································································· 509
적중예상문제 ········································································· 510

출판사 서평

▶ 핵심이론과 예상문제의 이원 구성
각 단원별 핵심이론을 통해 포인트를 파악
적중예상문제 풀이를 활용한 실전 문제

▶ 출제빈도가 부분만을 선별하여 문제화
최근 출제비중에 따라 각 단원의 문항수를 조절
자주 출제되는 부분의 집중적인 학습으로 출제확률 상승

▶ 박스형 지문 문제를 활용한 실전연습
최근 높아지고 있는 박스형 문제 수록
문제풀이를 통한 적응·대응능력 향상

▶ 최신 개정법령의 충실한 반영
빈출문제를 최근 법령에 맞게 응용하여 수정
출제 확률이 높은 부분의 문제풀이로 효율 극대화

▶ 주관식 ... 더보기

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※ 북로그 리뷰 리워드 제공 2021. 4. 1 종료
  • 회계원리과목은... 정말.. 머리가 너무 아플 것 같은 회계원리 과목을 대비하기 위해서 어떻게 해야 할까?   재무회계, 회계의 순환과정, 재무보고, 금융자산.. 목차만 봐서 겁부터 난다. T.T   주택관리사를 합격하기위해선 넘어야 할 산임이 분명하다.   그래서 출제빈도를 분석해서 가능성 높은 문제들로 구성된 책으로 확률싸움을 해야 하는 회계원리과목! 어려운 과목이긴 하나, 예상문제를 풀어보면서 문제에 대한 대응능력을 향상시켜주는 것이 필요하기에 이 책이 필요하겠다. 여튼 기출문제를 ... 더보기
  • 회계원리는 기초가 튼튼하면 점수를 어느정도 확보할수 있다는 얘기를 많이 들었는데 숫자에 약한 저는 문제를 많이 풀어보자라는 생각만 하고 있습니다 기본적인 베이스가 많이 필요하다는 것을 느꼈으며 기본과정을 확실히 마스터 하고 수업을 듣는다면 좋을거 같지만 그렇게도 힘드신분들은 입문이라도 확실히 이해하시고 수업을 한다면 이론이해도 잘될것이고 출제 확률이 높은 부분의 문제들로 구성이 되어있어서 문제풀이를 습득하는데 어렵지 않게 해내 실수 있을겁니다   더보기
  • 회계원리 예상문제집 ys**08 | 2021-04-21 | 추천: 0 | 5점 만점에 5점
    주택관리사 시험을 준비하면서  가장 걱정하고 실제로 자신 없는 과목이  회계원리 과목이에요.  그렇기 때문에 1차 시험이 얼마남지 않은 지금 시점에서  자신이 없는 회계원리를 더 중점적으로 풀어보고  오답을 확실하게 체크해서  부족한 부분을 채워나가고자 마음 먹고  교재를 준비하게 되었어요.  출제 빈도가 높은 부분을 중점적으로  문항수가 많이 들어가 있어서  자연스럽게 더 많이 연습해볼 수 잇어서  부담 없이 공부... 더보기
  • 이제 그동안 공부했던 이론을 적용해 문제를 풀어볼 시기가 왔네요. 문제는 많이 풀어볼수록 좋다고 하니 문풀 열심히 하면서 내용 정리도 다시 한번 해보려구요. 문제집은 각 단원별로 출제유형 패턴에 맞게 문제가 수록되어 있고 출제 가능성 높은 부분을 중심으로 구성되어 있어서 효율적으로 공부하기 좋을 것 같아요. 또 최신 개정 법령도 잘 반영되어 있어서 믿음이 가더라구요. 주택관리사 회계원리 예상문제집은 이거 하나면 될 듯 싶어요. 만족합니다. 더보기
  • 주택과목은 다 어려운거같은데 유명한 교수님들 덕에 잘 따라왔고 잘 따라와서 벌써 예상문제집까지 왔네요 물론 걱정을 진짜 많이 했는데 생각보다 설명도 잘 되어 있고 주간색 문제에 대비해서 연습 할 수 있도록 자주 출제되는 핵심유͚의 정리도 잘 되어있어서 공부하기가 편할거같더라구요 그리고 진짜 걱정안해도되는건 법령이 최신법령으로 변경되어 있어서 틀일일이 없을거같아요 ㅎ 더보기

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