기초회계원리

- 책소개 -

 본서의 특징은 회계를 처음 접하는 학습자들이 꼭 필요한 내용을 쉽게 이해할 수 있도록 하였다. 단원의 내용을 이론적으로 정리하고 예제를 통하여 단원의 핵심내용을 이해토록 하고 있으며, 주관식과 객관식 연습문제를 통하여 다시 한번 학습내용을 체득토록 하였다. 특히 객관식 연습문제는 한국세무사회가 주관하는 자격시험에 출제빈도가 높은 문제들을 엄선하여 전산회계 등의 회계 관련 자격증 취득에 필요한 이론학습에 도움되도록 단원별로 정리하여 제시하고 있다.

- 목차 -

Part 01 회계의 기초

Chapter 01 회계의 기본개념 ·····················································14

1   회계의 의의와 목적 ·············································  14
1 )   회계의  의의 ·························································· 14

2 )   회계의  목적 ·························································· 15
2   회계의 분류 ························································  15
1 )   정보이용자에  따른  분류 ······································· 15

2 )   영리성  유· 무에  따른  분류 ··································· 16

3 )   컴퓨터  이용  여부에  따른  분류 ···························· 17
3   부기와 회계 ························································  18
1 )   부기와  회계의  차이 ·············································· 18

2 )   단식부기와  복식부기 ············································ 18
4   회계단위와 회계기간 ···········································  19
1 )   회계단위 ································································ 19

2 )   회계기간( 회계연도) ··············································· 19
● 연습문제·································································  22

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Chapter 02 재무상태와 경영성과 ·············································26

1   기업의 재무상태 ··················································  26
1 )   자산( A s s e t s ) ·························································· 26

2 )   부채( L i a b i l i t i e s ) ··················································· 28

3 )   자본( O w n e r ' s   e q u i t y ) ········································· 28

4 )   재무상태표 ···························································· 29
2   기업의 경영성과 ··················································  31
1 )   수익( R e v e n u e ) ····················································· 31

2 )   비용( E x p e n s e ) ····················································· 32

3 )   손익계산서 ···························································· 34

3   순손익의 계산 ·····················································  36
1 )   재산법( 순자산비교법) ············································ 36

2 )   손익법( 총거래기록법) ············································ 37
4   재무상태표와 손익계산서의 상호관련성 ················  39
● 연습문제·································································  42

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Chapter 03 회계순환과정(1): 회계기간 중의 기록과정 ···········50

1   회계순환과정 ·······················································  50
2   회계상의 거래 ·····················································  51
1 )   회계상  거래 ·························································· 51

2 )   거래의  8 요소( 결합관계) ········································ 51

3 )   거래의  종류 ·························································· 53
3   계정 ···································································  55
1 )   계정의  의의 ·························································· 55

2 )   계정의  분류 ·························································· 56

3 )   계정의  기입방법 ··················································· 57

4 )   거래의  이중성과  대차평균의  원리 ······················· 57
4   분개와 전기 ························································  58
1 )   분개 ······································································· 58

2 )   전기 ······································································· 60
5   회계장부와 전표제도 ···········································  62
1 )   회계장부 ································································ 62

2 )   장부조직 ································································ 62

3 )   전표제도 ································································ 63
● 연습문제·································································  66

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Chapter 04 회계순환과정(2): 회계기간 말의 결산과정 ···········74

1   결산의 의의 및 절차 ···········································  74
1 )   결산의  의의 ·························································· 74

2 )   결산절차 ································································ 74
2   시산표와 정산표 ··················································  75
1 )   시산표의  작성 ······················································· 75

2 )   정산표 ··································································· 77

3 결산정리분개 ······················································· 79
1 )   결산정리의  의의 ··················································· 79

2 )   자산· 부채에  관한  결산정리 ································· 79

3 )   손익에  관한  결산정리 ·········································· 80
4 장부의 마감 ························································ 80
1 )   손익계산서  계정의  마감 ······································· 80

2 )   재무상태표계정  마감 ············································ 81

3 )   재무상태표  계정의  마감 ······································· 83
5 재무제표의 작성 ·················································· 83
● 연습문제································································· 84

Part 02 계정과목별 회계처리

Chapter 05 현금·예금 및 단기매매증권 ·································92

1   현금및현금성자산 ················································  92
1 )   현금및현금성자산 ·················································· 92

2 )   현금 ······································································· 93

3 )   현금과부족 ···························································· 93

4 )   현금출납장 ···························································· 95
2   소액현금제도 ·······················································  95
1 )   소액현금계정의  의의 ············································ 95

2 )   소액현금제도 ························································· 95

3 )   소액현금의  회계처리 ············································ 96
3   요구불예금과 단기금융상품 ··································  97
1 )   보통예금 ································································ 97

2 )   당좌예금 ································································ 97

3 )   당좌차월 ································································ 98

4 )   단기금융상품 ························································· 99
4   단기매매증권 ·······················································  99
1 )   유가증권의  뜻 ······················································· 99

2 )   단기매매증권의  취득  및  처분 ······························ 99

3 )   단기매매증권의  공정가치  평가 ·························· 100

4 )   단기매매증권의  이자와  배당금  수익 ················· 100
● 연습문제·······························································  102

Chapter 06 재고자산 ·······························································110

1   재고자산 ···························································  110
1 )   재고자산의  의의 ················································· 110

2 )   재고자산의  취득원가 ·········································· 111

3 )   재고자산의  조정항목 ·········································· 111

4 )   상품매매등식 ······················································ 111
2   상품매매거래의 기록(회계처리) ··························  113
1 )   단일상품계정 ······················································ 113

2 )   분할상품계정 ······················································ 115

3 )   매출총손익계산 ··················································· 118
3   상품매매활동과 보조기록 ···································  120
1 )   매입장 ································································· 120

2 )   매출장 ································································· 121

3 )   상품재고장 ··························································123
4   재고자산의 평가 ···············································  128
1 )   수량결정방법 ······················································ 128

2 )   단가결정방법 ······················································ 129
5   재고자산감모손실과 평가손실 ····························  131
1 )   재고자산감모손실 ··············································· 131

2 )   재고자산평가손실 ··············································· 131
● 연습문제·······························································  133

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Chapter 07 수취채권과 지급채무 ············································142

1   외상채권과 외상채무 ·········································  142
1 )   외상매출금과  외상매입금 ··································· 142

2 )   통제계정과  인명계정 ·········································· 142

3 )   신용카드채권· 채무 ·············································· 143
2   어음채권과 어음채무 ·········································  145
1 )   어음의  의의  및  분류 ·········································· 145

2 )   받을어음과  지급어음 ·········································· 146

3 )   어음의  추심과  지급 ············································ 147

4 )   어음의  배서와  할인 ············································ 147

3   대손상각비와 대손충당금 ···································  149
1 )   대손의  회계처리 ················································· 149

2 )   결산시  대손충당금의  처리 ································· 150

3 )   매출채권의  대손발생 ·········································· 151

4 )   대손처리한  채권의  회수 ···································· 152
4   기타의 채권과 채무  ·········································  152
1 )   기타채권· 채무의  종류 ········································ 152

2 )   미수금과  미지급금 ············································· 153

3 )   선급금과  선수금 ················································· 153

4 )   대여금과  차입금 ················································· 153

5 )   주· 임· 종  단기채권과  예수금 ······························ 154

6 )   가지급금과  가수금 ············································· 154
● 연습문제·······························································  156

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Chapter 08 유형자산 ······························································166

1   유형자산의 의의와 취득 ····································  166
1 )   유형자산의  의의 ················································· 166

2 )   유형자산의  취득  ··············································· 166
2   유형자산의 취득 후 지출 ··································  168
1 )   자본적  지출과  수익적  지출의  의의 ·················· 168

2)   자본적  지출과  수익적  지출의  회계처리 ··········· 168

3 )   오류시  효과 ························································169
3   유형자산의 감가상각 ·········································  170
1 )   감가상각의  의의 ················································· 170

2 )   감가상각의  3 요소 ··············································· 170

3 )   감가상각의  계산방법 ·········································· 171

4 )   감가상각의  회계처리 ·········································· 172
4   유형자산의 처분 ···············································  173
● 연습문제·······························································  174

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Chapter 09 무형자산과 투자자산 ············································182

1   무형자산 ···························································  182
1 )   무형자산의  의의 ················································· 182

2 )   무형자산의  종류 ················································· 182

3 )   무형자산의  취득원가 ·········································· 183

4 )   무형자산의  상각 ················································· 183
2   투자자산 ···························································  185
1 )   투자자산의  의의 ················································· 185

2 )   투자자산의  종류 ················································· 185
3   기타비유동자산 ·················································  186
● 연습문제·······························································  188

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Chapter 10 부채 ·····································································194

1   부채 ·································································  194
1 )   부채의  의의 ························································194

2 )   유동부채 ······························································ 194

3 )   비유동부채 ··························································195
2   사채 ·································································  195
1 )   사채의  의의 ························································195

2 )   사채의  발행 ························································196

3 )   사채의  이자지급 ················································· 197

4 )   사채의  상환 ························································199
3   퇴직급여충당부채 ··············································  200
1 )   퇴직일시금제도 ··················································· 200

2 )   퇴직연금제도 ······················································ 201
● 연습문제·······························································  203

​

Chapter 11 자본 ·····································································210

1   개인기업의 자본 및 세금 ··································  210
1 )   자본금 ································································· 210

2 )   인출금 ································································· 210

3 )   개인기업의  세금 ················································· 211
2   주식회사의 자본 ···············································  213
1 )   주식의  발행 ························································214

2 )   자본의  분류 ························································215
● 연습문제·······························································  218

Chapter 12 수익과 비용 ·························································226

1   수익 ·································································  226
1 )   수익의  의의 ························································226

2 )   수익의  인식  ······················································226

3 )   수익의  분류 ························································227
1   비용 ·································································  229
1 )   비용의  의의 ························································229

2 )   비용의  인식 ························································229

3 )   영업외비용 ··························································231

4 )   법인세비용 ··························································231
● 연습문제·······························································  233

Part 03 결산 및 재무제표

Chapter 13 결산 ·····································································242
1   결산의 의의 및 절차 ·········································  242
2   결산정리 ···························································  243
1 )   결산정리의  의의 ················································· 243

2 )   자산에  관한  결산정리 ········································ 243

3 )   손익에  관한  결산정리 ········································ 246
3   기말결산정리 종합예제 ······································  249
● 연습문제·······························································  254

​

Chapter 14 재무제표 ······························································262

1   재무제표의 의의와 종류 ····································  262
1 )   재무제표의  의의 ················································· 262

2 )   재무제표의  종류 ················································· 262

3 )   재무제표정보의  특성과  한계 ····························· 264
2   재무제표작성과 표시의 일반원칙 ·······················  264
1 )   계속기업 ······························································ 264

2) 재무제표의 작성 책임과 공정한 표시 및 주석 264

3 )   재무제표  항목의  구분과  통합표시 ···················· 264

4 )   비교재무제표의  작성 ·········································· 265

5)   재무제표  항목의  표시와  분류의  계속성 ··········· 265

6 )   재무제표의  보고양식 ·········································· 265
3   재무상태표 ························································  265
1 )   재무상태표의  의의 ············································· 265

2 )   재무상태표의  작성기준 ······································ 266

3 )   재무상태표의  양식 ············································· 266

4 )   재무상태표의  유용성과  한계 ····························· 267
4   손익계산서 ························································  268
1 )   손익계산서의  의의 ············································· 268

2 )   손익계산서의  작성기준 ······································ 268

3 )   손익계산서의  양식 ············································· 269

4 )   손익계산서의  유용성과  한계 ····························· 269
● 연습문제·······························································  270

​

▧ 참고문헌 ·····················································································277

▧ 연습문제 답안 ············································································278

- 저자소개 -

저자 | 함 강 국

• 일본 국립 新潟大學 경제학 박사
• 에너지관리공단(현 한국에너지공단) 근무 • 현재, 부천대학교 비서사무행정과 교수
한국종합경제연구원 연구위원

[저서 및 논문]
•『경영의 이해』(한올, 2019)
•『경영의 이해』(경영과회계, 2015)
•『현대 경영학원론』(명경사, 2012)(공저)
•『그린생산을 위한 물질흐름 원가회계』(강원대학교, 2012)(공저) •「기업결합회계기준의 국제적 수렴에 관한 연구
  : IASB·일본·한국의 비교검토를 중심으로」
   (新潟大學 대학원 박사학위논문, 2003) 외 다수