K-IFRS 회계원리(7판)(반양장)
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Part●1 회계의 기초적 이해
CHAPTERO1 경영과 회계 ㆍ 19
제01절 경영과 회계 ······················································································· 21
1. 경영의 개념 ································································································· 21
2. 경영활동과 회계의 역할 ·············································································· 22
3. 회계정보이용자 ···························································································· 23
제02절 회계의 개념························································································· 25
1. 회계의 의의 ································································································· 25
2. 회계의 기능 ································································································· 27
3. 회계의 분류 ································································································· 28
제03절 회계의 탄생과 발전············································································ 31
1. 회계의 탄생 ································································································· 31
2. 현대회계의 발전 ·························································································· 32
제04절 회계와 윤리························································································· 34
1. 회계와 윤리 ································································································· 34
2. 대리인 문제와 회계감사 ·············································································· 35
연습문제** / 38
CHAPTERO2 기업활동과 재무제표 ㆍ 43
제01절 기업활동과 재무제표·········································································· 45
1. 기업의 목표와 활동 / 45
2. 기업활동과 재무보고 / 46
3. 재무제표 표시의 일반사항 / 47
제02절 재무상태표··························································································· 49
1. 재무상태표의 의의 / 49
2. 재무상태표의 구성항목 / 49
3. 재무상태표의 보고양식 / 57
4. 재무상태표와 관련된 산식 / 58
5. 재무상태표의 유용성 / 59
제03절 포괄손익계산서··················································································· 61
1. 포괄손익계산서의 의의 / 61
2. 포괄손익계산서의 구성요소 / 62
3. 포괄손익계산서의 보고양식 / 63
4. 포괄손익계산서의 유용성 / 66
제04절 자본변동표, 현금흐름표, 주석··························································· 67
1. 자본변동표 / 67
2. 현금흐름표 / 68
3. 주 석 / 71
4. 재무제표간의 연계성 / 72
보 론 발생기준 회계······················································································ 76
1. 현금기준 / 77
2.발생기준 / 77
연습문제** / 81
CHAPTERO3 재무회계의 기초개념 ㆍ 89
제01절 재무보고 및 재무회계········································································ 91
1. 재무보고의 개념 / 91
2. 재무보고와 재무회계 / 91
3. 재무회계의 기능 및 환경 / 92
제02절 회계기준······························································································ 95
1. 회계기준의 필요성 / 95
2. 일반적으로 인정된 회계원칙 / 95
3. 국제회계기준 / 96
4. 우리나라 회계기준 / 97
제03절 재무회계 개념체계의 정립································································· 98
1. 재무회계 개념체계의 필요성 / 98
2. 재무회계 개념체계 제정목적 / 99
3. 재무회계 개념체계의 구조 / 99
제04절 재무회계 개념체계의 내용······························································· 100
1. 재무제표의 목적 / 100
2. 재무제표정보의 질적특성 / 102
3. 재무제표의 요소 / 106
4. 재무제표 요소의 인식 / 106
5. 재무제표 요소의 측정 / 106
6. 재무제표 작성의 기본가정 / 107
연습문제** / 109
Part●2 회계의 기술적 이해：회계순환과정
CHAPTERO4 거래의 식별ㆍ분개ㆍ전기 ㆍ 119
제01절 회계순환과정····················································································· 121
1. 회계순환과정의 개념 / 121
2. 회계순환과정의 단계 / 121
제02절 거래의 식별······················································································· 122
1. 회계거래와 8요소 / 122
2. 거래의 양면성 / 126
제03절 분 개·································································································· 128
1. 계정과목 / 128
2. 분 개 / 129
3. 분개장의 의의와 기능 / 134
제04절 전 기·································································································· 135
1. 전 기(옮겨 적기) / 135
2. 계정의 구체적 기입방법 / 136
3. 총계정원장의 의의와 기능 / 139
보 론 회계장부와 전표제도········································································· 148
1. 전표제도의 의의 / 149
2. 전표의 종류 / 149
연습문제** / 154
CHAPTERO5 수정전시산표 작성, 수정분개, 재무제표 작성 ㆍ 165
제01절 시산표 작성······················································································· 167
1. 시산표의 개념 / 167
2. 시산표의 기능 및 한계 / 168
3. 시산표의 종류 / 169
4. 사례에 대한 수정전 잔액 시산표 작성 / 169
제02절 수정분개와 수정후 시산표 작성······················································ 171
1. 수정분개의 필요성 / 171
2. 유형별 수정분개 / 174
3. 사례에 대한 결산수정분개 / 182
4. 사례에 대한 결산수정분개에 따른 전기 / 185
제03절 정산표와 재무제표 작성··································································· 189
1. 정산표의 개념 / 189
2. 정산표의 양식 및 작성절차 / 189
3. 사례에 대한 정산표와 재무제표 작성 / 191
제04절 계정마감 및 이월시산표 작성·························································· 200
1. 계정마감 / 200
2. 사례에 대한 계정마감 / 202
3. 사례에 대한 이월시산표 작성 / 204
연습문제** / 211
Part●3 계정과목별 회계처리의 이해
CHAPTERO6 금융자산 ㆍ 223
제01절 금융자산의 개념··············································································· 225
1. 금융자산과 비금융자산 / 225
2. 금융자산의 분류 / 225
3. 본서의 금융자산 계정과목 / 227
제02절 현금및현금성자산·············································································· 228
1. 현금및현금성자산의 정의 / 228
2. 내부통제와 소액현금제도 / 230
3. 은행계정조정표 / 233
4. 금융기관이 취급하는 금융상품 / 237
제03절 유가증권···························································································· 238
1. 유가증권의 의의 / 238
2. 유가증권의 회계상 분류 / 239
3. 당기손익금융자산(단기매매증권) / 240
4. 기타포괄손익금융자산(매도가능증권) / 242
제04절 매출채권···························································································· 245
1. 수취채권의 의의 및 분류 / 245
2. 외상매출금 / 246
3. 받을어음 / 248
4. 매출채권의 손상 / 253
5. 기타채권 / 260
보론1 통제계정과 보조원장········································································ 263
보론2 전자어음···························································································· 265
1. 전자어음의 개요 / 265
2. 전자어음의 이용절차 / 266
연습문제** / 270
CHAPTERO7 재고자산 ㆍ 283
제01절 재고자산의 취득 및 원가배분·························································· 285
1. 재고자산의 개념 / 285
2. 재고자산의 취득원가 / 287
3. 재고자산의 원가배분 / 288
제02절 재고자산의 기장방법········································································ 289
1. 계속기록법 / 289
2. 실지재고조사법 / 290
3. 혼합법 / 292
제03절 재고자산의 단가 결정······································································ 295
1. 원가흐름의 가정의 개념 / 295
2. 원가흐름의 가정의 적용 / 301
제04절 재고자산의 기타평가········································································ 309
1. 저가법 평가 / 309
2. 재고자산의 추정－소매재고법 / 311
3. 재고자산의 추정－매출총이익률법 / 313
연습문제** / 316
CHAPTERO8 비유동자산 ㆍ 325
제01절 유형자산···························································································· 327
1. 유형자산의 개념 및 취득 / 327
2. 유형자산의 감가상각 / 331
3. 원가모형 / 341
4. 재평가모형 / 342
제02절 무형자산···························································································· 346
1. 무형자산의 개념 / 346
2. 무형자산의 취득 / 347
3. 무형자산의 상각 / 349
4. 영업권 / 352
제03절 투자부동산························································································· 354
1. 투자부동산의 개념 / 354
2. 투자부동산의 취득 / 354
3. 투자부동산의 감가상각 / 354
제04절 기타비유동자산················································································· 356
1. 기타비유동자산의 개념 / 356
2. 기타비유동자산의 종류 / 356
연습문제** / 358
CHAPTERO9 부채와 자본 ㆍ 367
제01절 부 채·································································································· 369
1. 부채의 분류 / 369
2. 금융부채－사채 / 371
3. 비금융부채－충당부채 / 387
제02절 자 본·································································································· 395
1. 자본의 정의와 구성 / 395
2. 주주와의 자본거래－증자 / 399
3. 주주와의 자본거래－감자 / 405
4. 주주와의 자본거래－자기주식 / 408
5. 이익잉여금 / 411
6. 자본변동표 / 419
보 론 미래가치와 현재가치········································································· 422
1. 화폐의 시간가치와 이자 / 422
2. 미래가치와 현재가치의 계산 / 422
연습문제** / 428
Part●4 회계정보의 분석과 활용
CHAPTER 10 재무제표 분석 ㆍ 443
제01절 재무제표분석의 기초········································································ 445
1. 자본시장과 재무제표 / 445
2. 재무제표분석의 개념과 목적 / 446
3. 재무제표분석의 틀 / 449
제02절 재무실적분석(재무비율분석)의 개념················································ 451
1. 재무비율분석의 의의 및 비교기준 / 451
2. 재무비율의 종류 / 453
3. 사례기업의 재무제표 / 453
제03절 사례기업의 재무비율분석································································· 455
1. 유동성분석 / 455
2. 안정성분석 / 457
3. 수익성분석 / 460
4. 효율성분석 / 463
5. 성장성분석 / 465
6. 시장가치분석 / 466
7. 재무비율분석 결과의 종합 / 469
제04절 기타의 분석방법··············································································· 472
1. 지수법과 신용평점모형 / 472
2. 공통형 재무제표 / 475
3. 추세분석(지수형 재무제표) / 477
4. 통합적비율분석(ROA, ROE) / 480
5. 초과이익과 EVA / 482
6. 재무제표분석의 한계 / 484
연습문제** / 489
부 록
부록1 현가계산표···························································································· 499
부록2 「한국채택국제회계기준」 제1001호 '재무제표 표시' ························· 508
찾아보기············································································································· 528
CHAPTERO1 경영과 회계 ㆍ 19
제01절 경영과 회계 ······················································································· 21
1. 경영의 개념 ································································································· 21
2. 경영활동과 회계의 역할 ·············································································· 22
3. 회계정보이용자 ···························································································· 23
제02절 회계의 개념························································································· 25
1. 회계의 의의 ································································································· 25
2. 회계의 기능 ································································································· 27
3. 회계의 분류 ································································································· 28
제03절 회계의 탄생과 발전············································································ 31
1. 회계의 탄생 ································································································· 31
2. 현대회계의 발전 ·························································································· 32
제04절 회계와 윤리························································································· 34
1. 회계와 윤리 ································································································· 34
2. 대리인 문제와 회계감사 ·············································································· 35
연습문제** / 38
CHAPTERO2 기업활동과 재무제표 ㆍ 43
제01절 기업활동과 재무제표·········································································· 45
1. 기업의 목표와 활동 / 45
2. 기업활동과 재무보고 / 46
3. 재무제표 표시의 일반사항 / 47
제02절 재무상태표··························································································· 49
1. 재무상태표의 의의 / 49
2. 재무상태표의 구성항목 / 49
3. 재무상태표의 보고양식 / 57
4. 재무상태표와 관련된 산식 / 58
5. 재무상태표의 유용성 / 59
제03절 포괄손익계산서··················································································· 61
1. 포괄손익계산서의 의의 / 61
2. 포괄손익계산서의 구성요소 / 62
3. 포괄손익계산서의 보고양식 / 63
4. 포괄손익계산서의 유용성 / 66
제04절 자본변동표, 현금흐름표, 주석··························································· 67
1. 자본변동표 / 67
2. 현금흐름표 / 68
3. 주 석 / 71
4. 재무제표간의 연계성 / 72
보 론 발생기준 회계······················································································ 76
1. 현금기준 / 77
2.발생기준 / 77
연습문제** / 81
CHAPTERO3 재무회계의 기초개념 ㆍ 89
제01절 재무보고 및 재무회계········································································ 91
1. 재무보고의 개념 / 91
2. 재무보고와 재무회계 / 91
3. 재무회계의 기능 및 환경 / 92
제02절 회계기준······························································································ 95
1. 회계기준의 필요성 / 95
2. 일반적으로 인정된 회계원칙 / 95
3. 국제회계기준 / 96
4. 우리나라 회계기준 / 97
제03절 재무회계 개념체계의 정립································································· 98
1. 재무회계 개념체계의 필요성 / 98
2. 재무회계 개념체계 제정목적 / 99
3. 재무회계 개념체계의 구조 / 99
제04절 재무회계 개념체계의 내용······························································· 100
1. 재무제표의 목적 / 100
2. 재무제표정보의 질적특성 / 102
3. 재무제표의 요소 / 106
4. 재무제표 요소의 인식 / 106
5. 재무제표 요소의 측정 / 106
6. 재무제표 작성의 기본가정 / 107
연습문제** / 109
Part●2 회계의 기술적 이해：회계순환과정
CHAPTERO4 거래의 식별ㆍ분개ㆍ전기 ㆍ 119
제01절 회계순환과정····················································································· 121
1. 회계순환과정의 개념 / 121
2. 회계순환과정의 단계 / 121
제02절 거래의 식별······················································································· 122
1. 회계거래와 8요소 / 122
2. 거래의 양면성 / 126
제03절 분 개·································································································· 128
1. 계정과목 / 128
2. 분 개 / 129
3. 분개장의 의의와 기능 / 134
제04절 전 기·································································································· 135
1. 전 기(옮겨 적기) / 135
2. 계정의 구체적 기입방법 / 136
3. 총계정원장의 의의와 기능 / 139
보 론 회계장부와 전표제도········································································· 148
1. 전표제도의 의의 / 149
2. 전표의 종류 / 149
연습문제** / 154
CHAPTERO5 수정전시산표 작성, 수정분개, 재무제표 작성 ㆍ 165
제01절 시산표 작성······················································································· 167
1. 시산표의 개념 / 167
2. 시산표의 기능 및 한계 / 168
3. 시산표의 종류 / 169
4. 사례에 대한 수정전 잔액 시산표 작성 / 169
제02절 수정분개와 수정후 시산표 작성······················································ 171
1. 수정분개의 필요성 / 171
2. 유형별 수정분개 / 174
3. 사례에 대한 결산수정분개 / 182
4. 사례에 대한 결산수정분개에 따른 전기 / 185
제03절 정산표와 재무제표 작성··································································· 189
1. 정산표의 개념 / 189
2. 정산표의 양식 및 작성절차 / 189
3. 사례에 대한 정산표와 재무제표 작성 / 191
제04절 계정마감 및 이월시산표 작성·························································· 200
1. 계정마감 / 200
2. 사례에 대한 계정마감 / 202
3. 사례에 대한 이월시산표 작성 / 204
연습문제** / 211
Part●3 계정과목별 회계처리의 이해
CHAPTERO6 금융자산 ㆍ 223
제01절 금융자산의 개념··············································································· 225
1. 금융자산과 비금융자산 / 225
2. 금융자산의 분류 / 225
3. 본서의 금융자산 계정과목 / 227
제02절 현금및현금성자산·············································································· 228
1. 현금및현금성자산의 정의 / 228
2. 내부통제와 소액현금제도 / 230
3. 은행계정조정표 / 233
4. 금융기관이 취급하는 금융상품 / 237
제03절 유가증권···························································································· 238
1. 유가증권의 의의 / 238
2. 유가증권의 회계상 분류 / 239
3. 당기손익금융자산(단기매매증권) / 240
4. 기타포괄손익금융자산(매도가능증권) / 242
제04절 매출채권···························································································· 245
1. 수취채권의 의의 및 분류 / 245
2. 외상매출금 / 246
3. 받을어음 / 248
4. 매출채권의 손상 / 253
5. 기타채권 / 260
보론1 통제계정과 보조원장········································································ 263
보론2 전자어음···························································································· 265
1. 전자어음의 개요 / 265
2. 전자어음의 이용절차 / 266
연습문제** / 270
CHAPTERO7 재고자산 ㆍ 283
제01절 재고자산의 취득 및 원가배분·························································· 285
1. 재고자산의 개념 / 285
2. 재고자산의 취득원가 / 287
3. 재고자산의 원가배분 / 288
제02절 재고자산의 기장방법········································································ 289
1. 계속기록법 / 289
2. 실지재고조사법 / 290
3. 혼합법 / 292
제03절 재고자산의 단가 결정······································································ 295
1. 원가흐름의 가정의 개념 / 295
2. 원가흐름의 가정의 적용 / 301
제04절 재고자산의 기타평가········································································ 309
1. 저가법 평가 / 309
2. 재고자산의 추정－소매재고법 / 311
3. 재고자산의 추정－매출총이익률법 / 313
연습문제** / 316
CHAPTERO8 비유동자산 ㆍ 325
제01절 유형자산···························································································· 327
1. 유형자산의 개념 및 취득 / 327
2. 유형자산의 감가상각 / 331
3. 원가모형 / 341
4. 재평가모형 / 342
제02절 무형자산···························································································· 346
1. 무형자산의 개념 / 346
2. 무형자산의 취득 / 347
3. 무형자산의 상각 / 349
4. 영업권 / 352
제03절 투자부동산························································································· 354
1. 투자부동산의 개념 / 354
2. 투자부동산의 취득 / 354
3. 투자부동산의 감가상각 / 354
제04절 기타비유동자산················································································· 356
1. 기타비유동자산의 개념 / 356
2. 기타비유동자산의 종류 / 356
연습문제** / 358
CHAPTERO9 부채와 자본 ㆍ 367
제01절 부 채·································································································· 369
1. 부채의 분류 / 369
2. 금융부채－사채 / 371
3. 비금융부채－충당부채 / 387
제02절 자 본·································································································· 395
1. 자본의 정의와 구성 / 395
2. 주주와의 자본거래－증자 / 399
3. 주주와의 자본거래－감자 / 405
4. 주주와의 자본거래－자기주식 / 408
5. 이익잉여금 / 411
6. 자본변동표 / 419
보 론 미래가치와 현재가치········································································· 422
1. 화폐의 시간가치와 이자 / 422
2. 미래가치와 현재가치의 계산 / 422
연습문제** / 428
Part●4 회계정보의 분석과 활용
CHAPTER 10 재무제표 분석 ㆍ 443
제01절 재무제표분석의 기초········································································ 445
1. 자본시장과 재무제표 / 445
2. 재무제표분석의 개념과 목적 / 446
3. 재무제표분석의 틀 / 449
제02절 재무실적분석(재무비율분석)의 개념················································ 451
1. 재무비율분석의 의의 및 비교기준 / 451
2. 재무비율의 종류 / 453
3. 사례기업의 재무제표 / 453
제03절 사례기업의 재무비율분석································································· 455
1. 유동성분석 / 455
2. 안정성분석 / 457
3. 수익성분석 / 460
4. 효율성분석 / 463
5. 성장성분석 / 465
6. 시장가치분석 / 466
7. 재무비율분석 결과의 종합 / 469
제04절 기타의 분석방법··············································································· 472
1. 지수법과 신용평점모형 / 472
2. 공통형 재무제표 / 475
3. 추세분석(지수형 재무제표) / 477
4. 통합적비율분석(ROA, ROE) / 480
5. 초과이익과 EVA / 482
6. 재무제표분석의 한계 / 484
연습문제** / 489
부 록
부록1 현가계산표···························································································· 499
부록2 「한국채택국제회계기준」 제1001호 '재무제표 표시' ························· 508
찾아보기············································································································· 528
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