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±³Àç¸í : Intermediate Accounting [¹®Á¦Áý]
ÃâÆÇ»ç : WIASÀÚü±³Àç
°¡°Ý : 10,000
* Çؿܹè¼Û½Ã ¿ìü±¹ EMS À¯·á¹è¼Û
°Á¼ö°»ý¸¸ ±¸ÀÔ°¡´É
ºñ¼ö°»ý ±¸¸Å½Ã °áÁ¦Ãë¼Òó¸® µË´Ï´Ù
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±³Àç¸í : Intermediate Accounting 6th Edition
ÃâÆÇ»ç : WIASÀÚü±³Àç
°¡°Ý : 15,000
* Çؿܹè¼Û½Ã ¿ìü±¹ EMS À¯·á¹è¼Û
°Á¼ö°»ý¸¸ ±¸ÀÔ°¡´É
(ºñ¼ö°»ý ±¸¸Å½Ã °áÁ¦Ãë¼Òó¸® µË´Ï´Ù.)
[FAR] Intermediate 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¤ : Accounting Principle
* ±³°ú³À̵µ : Àüü ±³°ú¸ñÁß Áß±Þ ³À̵µ
* ÇнÀÆ÷ÀÎÆ® :
ȸ°èÀü¹ÝÀÇ ÀÌÇظ¦ À§ÇÑ Çʼö¿ä¼ÒÀÎ Àç°íÀÚ»ê, °íÁ¤ÀÚ»ê, ¹× À¯µ¿ÀÚ»ê, ºÎä¿¡ ´ë¶õ °³³ä¼³¸í°ú
½Ç¹«Àû¿ëÀ» ÅëÇØ ´ëÂ÷´ëÁ¶Ç¥¿Í ¼ÕÀÍ°è»ê¼ ¹× ±â¾÷°æ¿µÀ» À§ÇØ ÇÊ¿äÇÑ ÀÚ±ÝÀ» È¿À²ÀûÀ¸·Î Á¶´ÞÇÏ°í
¶ÇÇÑ ¿©À¯ÀÚ±ÝÀ» ¿î¿ëÇÏ´Â ¹æ¹ýÀÇ ÇнÀÀ» ÅëÇØ À繫°èȹ, ¿îÀüÀÚº»°ü¸®, ÀÚº»¿¹»ê, ÀÚº»ºñ¿ë,
ÀÚº»±¸Á¶, ÀÚº»½ÃÀå·Ð µîÀ» ÀÌÇØÇÒ¼ö ÀÖµµ·Ï ÇÑ´Ù.
[µ¿¿µ»ó ¼ö°½Ã À¯ÀÇ»çÇ×]
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¡ç : 10ÃÊ ÀüÀ¸·Î, ¡æ : 10ÃÊ ¾ÕÀ¸·Î, ¡è : º¼·ý Å©°Ô. ¡é : º¼·ý ÀÛ°Ô
¿¬¼¼´ëÇб³ ¿µ¾î¿µ¹®Çаú Á¹¾÷ ¿¬¼¼´ëÇб³ ´ëÇпø Á¹¾÷ (°æ¿µÇÐ ¼®»ç) (Àü) Çѱ¹»ê¾÷°ü°è¿¬±¸¿ø ÁÖÀÓ¿¬±¸¿ø (Àü) ¼¼¹«¹ýÀÎ Áø¸í±Ù¹« (Çö) µ¿´ö¿©ÀÚ´ëÇб³ °æ¿µÇаú °»ç (Çö) ¼þ½Ç»çÀ̹ö ´ëÇÐ ±³¼ö (Çö) ÀÌÃÌȸ°è¹ýÀÎ ±Ù¹« (Çö) WIAS ±¹Á¦È¸°èÇпø ´ëÇ¥°»ç ´ã´ç°úÁ¤ : AICPA
no |
³»¿ë |
ÇнÀ½Ã°£ |
Á¦1° |
OT |
52ºÐ |
Á¦2° |
p1 Financial Statement |
66ºÐ |
Á¦3° |
p4 Income Statement |
64ºÐ |
Á¦4° |
p9 Inventory costing methods |
57ºÐ |
Á¦5° |
p11 Exam 3¹ø |
66ºÐ |
Á¦6° |
p5 Inventories |
61ºÐ |
Á¦7° |
p8 Ownership of Inventory |
72ºÐ |
Á¦8° |
p10 FIFO¿Í LIFOÀÇ Àå´ÜÁ¡ |
46ºÐ |
Á¦9° |
p14 Valuation of Inventory |
57ºÐ |
Á¦10° |
p16 Estimating Ending Inventory |
64ºÐ |
Á¦11° |
p19 Special problems |
71ºÐ |
Á¦12° |
p21 Checking account |
51ºÐ |
Á¦13° |
¹®Á¦Áý p11 1¹ø |
47ºÐ |
Á¦14° |
p31 Valuation |
76ºÐ |
Á¦15° |
¹®Á¦Áý p13 1¹ø |
62ºÐ |
Á¦16° |
p29 Example 2¹ø |
64ºÐ |
Á¦17° |
p43 Discounting |
70ºÐ |
Á¦18° |
p58 Depreciation methods |
48ºÐ |
Á¦19° |
p57 Costs Subsequent to Acquistion |
62ºÐ |
Á¦20° |
p46 Deferred payment Contracts |
66ºÐ |
Á¦21° |
p49 Measurement |
51ºÐ |
Á¦22° |
p51 Capitalization of interest cost |
76ºÐ |
Á¦23° |
p62 Impairment |
52ºÐ |
Á¦24° |
p55 Asset Retirement Obligation |
66ºÐ |
Á¦25° |
¹®Á¦Áý p30 |
67ºÐ |
Á¦26° |
p71 Research and Development 2 Costs |
57ºÐ |
Á¦27° |
p74 Other Assets |
56ºÐ |
Á¦28° |
p77 Account payable |
71ºÐ |
Á¦29° |
p81 Bonus agreement |
47ºÐ |
Á¦30° |
p84 Premiums and Coupons |
66ºÐ |
Á¦31° |
p88 Time value of money |
58ºÐ |
Á¦32° |
p95 Bonds payable |
63ºÐ |
Á¦33° |
p97 ¿¬ ÀÌÀÚÁö±ÞÀÌ 2ȸ ÀÌ»óÀÎ °æ¿ì |
60ºÐ |
Á¦34° |
p92 Bonds payable |
60ºÐ |
Á¦35° |
p103 Dilutive Securities |
59ºÐ |
Á¦36° |
p106 Marketable 1 securities |
60ºÐ |
Á¦37° |
p113 Example |
65ºÐ |
Á¦38° |
p117 Nature of stockholders¡¯ equity |
53ºÐ |
Á¦39° |
p120 Preferred stock |
59ºÐ |
Á¦40° |
p124 Accounting for T/S |
68ºÐ |
Á¦41° |
p129 Stock dividends |
41ºÐ |
Á¦42° |
p133 Share-based payment |
54ºÐ |
Á¦43° |
¹®Á¦Áý p61 ¹®Á¦Ç®ÀÌ |
11ºÐ |
Á¦44° |
p3 Earnings per share |
48ºÐ |
Á¦45° |
¹®Á¦Áý p63 ¹®Á¦Ç®ÀÌ |
69ºÐ |
Á¦46° |
140 Treasury stock method |
31ºÐ |
Á¦47° |
p144 What is Accounting |
72ºÐ |
Á¦48° |
[2020³â °³Á¤»çÇ×] (Á¾°) |
30ºÐ |
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