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[FAR] 2019 Advanced Accounting (Àå¹Î±â) - 2nd
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  • ±³Àç¸í : Advanced Accounting [¹®Á¦Áý]
    ÃâÆÇ»ç : WIASÀÚü±³Àç
    °¡°Ý : 10,000
    * Çؿܹè¼Û½Ã ¿ìü±¹ EMS À¯·á¹è¼Û
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[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 ÀÌÇظ¦ ½ÉÈ­½ÃŲ´Ù.


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USCPA / CFP / FRM

- °í·Á´ë °æ¿µÇаú Á¹¾÷
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- ¹Ì½Ã°£ÁÖ¸³´ë °æÁ¦ÇÐ ¼®»ç
- ¹Ì±¹°øÀÎȸ°è»ç(USCPA)
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no ³»¿ë 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
 
(ÁÖ)±¹Á¦È¸°è¼¼¹«±³À°¿ø / »ç¾÷ÀÚµî·Ï¹øÈ£ : 527-87-01373
´ëÇ¥ÀÌ»ç : ÀÌÀ±°æ   Åë½ÅÆǸž÷ ½Å°í¹øÈ£ : Á¦ 2019-¼­¿ïÁ¾·Î-1475È£
¿ø°Ý : À§¾Æ½º (WIAS) ±¹Á¦È¸°è¾ÆÄ«µ¥¹Ì / Á¦ ¿ø°Ý-345È£
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