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±³Àç¸í : Advanced Accounting [¹®Á¦Áý]
ÃâÆÇ»ç : WIASÀÚü±³Àç
°¡°Ý : 10,000
* ÇØ¿Ü¹è¼Û½Ã ¿ìü±¹ EMS À¯·á¹è¼Û
°Á¼ö°»ý¸¸ ±¸ÀÔ°¡´É
ºñ¼ö°»ý ±¸¸Å½Ã °áÁ¦Ãë¼Òó¸® µË´Ï´Ù
[FAR] Advanced Accounting
FARE (À繫ȸ°è) : M/C 50% + TBS 50%
| ÇöÇàÁ¦µµ (17³â 4¿ù ÀÌÈÄ) |
Testlet |
Multiple Choice |
66 ¹®Á¦ |
#1 : 33 MCQs #2 : 33 MCQS |
Simulation |
TBS 8 ¹®Á¦ |
#3. : 2 TBSs #4 : 3 TBSs #5 : 3 TBSs |
Written Communication |
¾øÀ½ |
¾øÀ½ |
½ÃÇè½Ã°£ |
4½Ã°£ |
|
Content Area Allocation |
Weight |
I. Conceptual Framework, Standard-Setting and Financial Reporting |
25~35% |
II. Select Financial Statement Accounts |
30~40% |
III. Select Trsnsactions |
20~30% |
IV. State and Local Governments |
5~15% |
Skill Allocation |
Weight |
Evaluation |
- |
Analysis |
25~35% |
Application |
50~60% |
Remembering and Understanding |
10~20% |
* ¼±Çà °úÁ¤ : Intermediate Accounting
* ±³°ú³À̵µ : Àüü ±³°ú¸ñÁß °í±Þ ³À̵µ
* ÇнÀÆ÷ÀÎÆ® :
À繫ȸ°Ô °í±Þ°úÁ¤À¸·Î À繫ȸ°èÀÇ ÀÌÇØ¸¦ ½ÉȽÃŲ´Ù.
[µ¿¿µ»ó ¼ö°½Ã À¯ÀÇ»çÇ×]
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HD, ÇØ¿Ü¿ë - Internet Explorer(Edge), Chrome, Safari(¸ÆºÏ), Firefox, Opera

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>, + : 0.2¹è ºü¸£°Ô, <, - : 0.2¹è ´À¸®°Ô
¡ç : 10ÃÊ ÀüÀ¸·Î, ¡æ : 10ÃÊ ¾ÕÀ¸·Î, ¡è : º¼·ý Å©°Ô. ¡é : º¼·ý ÀÛ°Ô
USCPA / CFP / FRM - °í·Á´ë °æ¿µÇаú Á¹¾÷ - °í·Á´ë °æ¿µ´ëÇпø Á¹¾÷ - ¹Ì½Ã°£ÁÖ¸³´ë °æÁ¦ÇÐ ¼®»ç - ¹Ì±¹°øÀÎȸ°è»ç(USCPA) - ±¹Á¦°øÀÎÀ繫¼³°è»ç(CFP) - ±¹Á¦À繫À§Çé°ü¸®ÀÚ(FRM) - ÆÄ»ý»óǰÅõÀÚ»ó´ã»ç - ±ÝÀ¶¿¬¼ö¿ø À繫ºÐ¼® °»ç ¿ªÀÓ - (Àü) ½ÅÇÑÀºÇà ¸¶ÄÉÆÃ ºÎÀå
´ã´ç°úÁ¤ : À繫°ü¸®, °ü¸®È¸°è, °í±Þȸ°è, °æÁ¦ÇÐ
no |
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ÇнÀ½Ã°£ |
Á¦1° |
OT |
66ºÐ |
Á¦2° |
p4 Investment |
69ºÐ |
Á¦3° |
p6 Revenue Recognition |
61ºÐ |
Á¦4° |
p8 Long-Tenm Construction contracts |
72ºÐ |
Á¦5° |
p10 ¼Õ½Ç¹ß»ýÀÇ °æ¿ì |
71ºÐ |
Á¦6° |
p11 Tax Reconciliation |
43ºÐ |
Á¦7° |
p14 LEPID |
72ºÐ |
Á¦8° |
p16 Measurement of deferred income taxes |
58ºÐ |
Á¦9° |
p19 Net Operating Losses |
59ºÐ |
Á¦10° |
p24 PBO |
67ºÐ |
Á¦11° |
¹®Á¦Áý p18 3¹ø |
66ºÐ |
Á¦12° |
p30 Troubled Debt Restructuring |
56ºÐ |
Á¦13° |
p32 Creditor ȸ°èó¸® |
75ºÐ |
Á¦14° |
p35 Journal Entry |
62ºÐ |
Á¦15° |
¹®Á¦Áý p25 ¹®Á¦Ç®ÀÌ |
30ºÐ |
Á¦16° |
p39 Capital Lease |
60ºÐ |
Á¦17° |
p40 Example |
57ºÐ |
Á¦18° |
¹®Á¦Áý p33 |
58ºÐ |
Á¦19° |
p44 Sales Lease-back |
45ºÐ |
Á¦20° |
p46 ±âŸ |
63ºÐ |
Á¦21° |
¹®Á¦Áý p38 |
45ºÐ |
Á¦22° |
p53 Derivatives |
59ºÐ |
Á¦23° |
p55 Option |
67ºÐ |
Á¦24° |
p57 ȸ°èó¸® ¹æ¹ý |
45ºÐ |
Á¦25° |
¹®Á¦Áý p40 |
62ºÐ |
Á¦26° |
p64 Operating Activity |
65ºÐ |
Á¦27° |
p67 Financing Activity |
52ºÐ |
Á¦28° |
p63 Classification of Cash Flows |
68ºÐ |
Á¦29° |
p75 Income tax |
53ºÐ |
Á¦30° |
p78 Accounting changes |
46ºÐ |
Á¦31° |
p81 Correction of an Error |
66ºÐ |
Á¦32° |
p82 Exam |
58ºÐ |
Á¦33° |
p86 Presentation |
52ºÐ |
Á¦34° |
p87 Consideration transferred |
48ºÐ |
Á¦35° |
¹®Á¦Áý p61 19¹ø |
62ºÐ |
Á¦36° |
¹®Á¦Áý p62 15¹ø |
48ºÐ |
Á¦37° |
p97 example |
39ºÐ |
Á¦38° |
2019 Released Question Ç®ÀÌ ¹× Lease ÇÚµå¾Æ¿ô |
74ºÐ |
Á¦39° |
2017, 2018 Released Questijon Ç®ÀÌ |
49ºÐ |
Á¦40° |
Lease °³Á¤³»¿ë |
59ºÐ |
Á¦41° |
¼öÀÍÀνıâÁØ º¯°æ³»¿ë (°øÅëÀû¿ë) |
45ºÐ |
Á¦42° |
¼öÀÍÀνıâÁØ º¯°æ³»¿ë (°³º°Àû¿ë) |
26ºÐ |
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