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. 2025년 9월 박진수 드림

01 개념체계 등 / 7 / 이론형 문제 ······················································································································ 7 / / 계산형 문제 ···················································································································· 42 / 02 재무제표 표시, 중간재무보고, 별도재무제표 / 44 / 이론형 문제 ···················································································································· 44 / 03 재고자산, 농림어업 / 49 / 이론형 문제 ···················································································································· 49 / / 계산형 문제 ···················································································································· 55 / 04 고객과의 계약에서 생기는 수익 / 75 / 이론형 문제 ···················································································································· 75 / / 계산형 문제 ···················································································································· 80 / 05 유무형자산, 투자부동산, 기타자산 / 113 / 이론형 문제 ·················································································································· 113 / / 계산형 문제 ·················································································································· 122 / 06 정부보조금 / 142 / 이론형 문제 ·················································································································· 142 / / 계산형 문제 ·················································································································· 144 / 07 차입원가 자본화 / 149 / 계산형 문제 ·················································································································· 149 / 08 현금및현금성자산과 수취채권 / 156 / 계산형 문제 ·················································································································· 156 / 09 투자목적금융자산 / 159 / 이론형 문제 ·················································································································· 159 / / 계산형 문제 ·················································································································· 165 / 10 금융부채와 사채 / 183 / 계산형 문제 ·················································································································· 183 / 11 자본 / 192 / 이론형 문제 ·················································································································· 192 / / 계산형 문제 ·················································································································· 193 / 12 복합금융상품 / 205 / 계산형 문제 ·················································································································· 205 / 13 종업원급여 / 215 / 이론형 문제 ·················································································································· 215 / / 계산형 문제 ·················································································································· 217 / 14 주식기준보상 / 221 / 이론형 문제 ·················································································································· 221 / / 계산형 문제 ·················································································································· 223 / 15 리스 / 240 / 이론형 문제 ·················································································································· 240 / / 계산형 문제 ·················································································································· 243 / 16 법인세회계 / 261 / 이론형 문제 ·················································································································· 261 / / 계산형 문제 ·················································································································· 264 / 17 충당부채, 우발부채 및 우발자산 / 273 / 이론형 문제 ················································································································ 273 / / 계산형 문제 ················································································································ 277 / 18 주당이익 / 281 / 이론형 문제 ················································································································ 281 / / 계산형 문제 ················································································································ 283 / 19 회계변경과 오류수정 / 294 / 이론형 문제 ················································································································ 294 / / 계산형 문제 ················································································································ 296 / 20 현금흐름표 / 305 / 계산형 문제 ················································································································ 305 / 21 재무회계의 기타사항 / 316 / 이론형 문제 ················································································································ 316 / / 계산형 문제 ················································································································ 320 / 22 관계기업과 공동기업에 대한 투자 / 326 / 이론형 문제 ·················································································································· 326 / / 계산형 문제 ·················································································································· 330 / 23 사업결합과 합병회계 / 336 / 이론형 문제 ················································································································ 336 / / 계산형 문제 ················································································································ 340 / 24 연결회계 / 361 / 이론형 문제 ·················································································································· 361 / / 계산형 문제 ·················································································································· 368 / 25 환율변동회계 / 402 / 이론형 문제 ·················································································································· 402 / / 계산형 문제 ·················································································································· 404 / 26 파생상품회계 / 416 / 이론형 문제 ·················································································································· 416 / / 계산형 문제 ·················································································································· 420 /