e-Learning Korea

저자 : 김용석

펴낸곳 : (주)이러닝코리아

판형 : 가로 188mm, 세로 257mm, 두께 18mm,

면수 : 512페이지

발행일 : 2020년 2월 10일

정가 : 32,000원

ISBN : 979-11-89168-17-9 93320

- 독자대상 : 미국공인회계 시험 준비생

- 구성 : 이론 + 문제

- 특징 :

① CMA(certified management accountant)의 최신 기출문제 및 해설을 수록

② 한국 공인회계사 기출문제 및 해설을 수록

③ 각 chapter별 Task-based simulation 예상 문제 수록

④ 각 chapter별 Written Communication 예상 문제 수록

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CBT Introduction

PART I Cost Accounting

Chater 01 | Managerial Accounting

01 Basic concepts

02 Cost concepts

03 Cost Flow

04 MCQ (Multiple Choice Questions)

05 TBS (Task-Based Simulation)

06 Written Communication

07 Case study

Chater 02 | Managerial Accounting

01 Job-order costing

02 Job-order cost flow

03 Application of manufacturing overhead

04 Allocation of support department cost

05 MCQ (Multiple Choice Questions)

06 TBS (Task-Based Simulation)

07 Written communication

08 Case study

Chater 03 | Process Costing

01 Introduction

02 Process costing

03 Spoilage

04 Hybrid costing

05 MCQ (Multiple Choice Questions)

06 TBS (Task-Based Simulation)

07 Written communication

08 Case study

Chater 04 | Activity Based Costing

01 Introduction

02 Activity-Based Costing

03 Activity-Based Management

04 MCQ (Multiple Choice Questions)

05 TBS (Task-Based Simulation)

06 Written communication

07 Case study

Chater 05 | Joint Products

01 Introduction

02 Allocation method

03 Sell or process further decision

04 MCQ (Multiple Choice Questions)

05 TBS (Task-Based Simulation)

06 Written communication

Chater 06 | Just-in-time and Value Chain

01 Just-In-Time(JIT)

02 Value Chain

03 MCQ (Multiple Choice Questions)

04 TBS (Task-Based Simulation)

05 Written communication

PART II Planning & Analysis

Chater 07 | Cost Behavior

01 Cost behavior

02 Estimating cost function

03 MCQ (Multiple Choice Questions)

04 TBS (Task-Based Simulation)

05 Written communication

Chater 08 | Cost-Volume-Profit(CVP) Analysis

01 CVP analysis

02 The break-even point (BEP)

03 CVP analysis

04 MCQ (Multiple Choice Questions)

05 TBS (Task-Based Simulation)

06 Written communication

Chater 09 | Variable and Absorption Costing

01 Variable and absorption costing

02 Operating income

03 MCQ (Multiple Choice Questions)

04 TBS (Task-Based Simulation)

05 Written communication

Chater 10 | Planning and Budgeting

01 Strategy and Planning

02 Budgets

03 Master Budget

04 MCQ (Multiple Choice Questions)

05 TBS (Task-Based Simulation)

06 Written communication

Chater 11 | Pricing

01 Pricing decisions

02 Transfer pricing

03 MCQ (Multiple Choice Questions)

04 TBS (Task-Based Simulation)

05 Written communication

Chater 12 | Decision Making

01 Decision making rules

02 Types of decision making

03 Decision making under uncertainty

04 MCQ (Multiple Choice Questions)

05 TBS (Task-Based Simulation)

06 Written communication

PART III Control & Performance Measures

Chater 13 | Responsibility Accounting

01 Decentralization

02 Responsibility accounting

03 MCQ (Multiple Choice Questions)

04 TBS (Task-Based Simulation)

05 Written communication

Chater 14 | Standard Costing

01 Standard costing

02 Variance analysis

03 MCQ (Multiple Choice Questions)

04 TBS (Task-Based Simulation)

05 Written communication

Chater 15 | Performance Measure

01 Performance measures for investment center

02 Balanced Scorecard(BSC)

03 MCQ (Multiple Choice Questions)

04 TBS (Task-Based Simulation)

05 Written communication

Chater 16 | Quality Control

01 Quality control

02 MCQ (Multiple Choice Questions)

03 TBS (Task-Based Simulation)

04 Written communication