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- home > ±¹°¡Àü¹®¡¤¹Î°£ÀÚ°Ý > ¼¼¹«/ȸ°è ÀÚ°ÝÁõ(½Ç¹«) > °øÀÎȸ°è»ç > Government & Not-For-Profit Accounting For the US CPA Exam[]
¡ºGOVERNMENT AND NOT FOR PROFIT ACCOUNTING¡»Àº ¹Ì±¹ °øÀÎȸ°è»ç ½ÃÇèÀ» ÀÀ½ÃÇÏ´Â ¼öÇè»ýÀ» ´ë»óÀ¸·Î ÇÑ ±³Àç·Î, Á¤ºÎȸ°è, ºñ¿µ¸®È¸°è ¹× ±â¾÷ȸ°èÀÇ Æ¯¼ö ºÐ¾ßÀÇ ³»¿ëÀ» ÃֽŠ¹Ì±¹È¸°è±âÁØ¿¡ ÀÇ°ÅÇÏ¿© Á¤¸®ÇÏ¿´´Ù. 1Àå°ú 2ÀåÀº Á¤ºÎȸ°è¿Í ºñ¿µ¸®È¸°èÀÇ È¸°èó¸® ¹× À繫Á¦Ç¥¸¦ ´Ù·ç°í ÀÖÀ¸¸ç 3Àå~8ÀåÀº ±â¾÷ȸ°èÀÇ Æ¯¼ö ºÐ¾ß¸¦ ´Ù·é´Ù.
Government & Not-For-Profit Accounting 6ÆÇÀº 5ÆÇ¿¡ ´ÙÀ½ »çÇ×À» Ãß°¡ÇÏ¿´½À´Ï´Ù.
(1) The CPA Exam Blueprints eligible for testing as of July 1, 2021.
(2) Presentation and Disclosures by Not-for-Profit Entities for Contributed
Nonfinancial Assets (ASC 958)
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»çÀÌÆ® : www.elkedu.com
Chapter 1 Governmental Accounting
Chapter 2 Not-for-Profit Accounting
Chapter 3 Partnership
Chapter 4 Foreign currency accounting
Chapter 5 Hedging accounting
Chapter 6 Pension accounting
Chapter 7 Special reporting
Chapter 8 Miscellanea
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