K-IFRS 회계원리

01 >>> 회계의 기초적 이해
제01장 회계의 본질
제01절 회계의 개념 ∙ 24
1. 회계의 의의 ··················································································· 24
2. 회계의 목적 ··················································································· 25
제02절 회계의 발달 ∙ 27
1. 회계와 부기의 차이 ······································································ 27
2. 회계의 발달 ··················································································· 28
제03절 회계의 분류 ∙ 29
1. 정보이용자에 의한 분류 ······························································· 29
2. 교과과정에 의한 분류 ··································································· 31
3. 기장방법에 의한 분류 ··································································· 33
4. 경영주체에 의한 분류 ··································································· 34
제04절 회계의 공준 및 회계기준 ∙ 34
1. 회계의 공준 ··················································································· 34
2. 우리나라의 일반적으로 인정된 회계원칙 ···································· 37
제05절 재무보고 개념체계 ∙ 43
1. 목적과 위상 ··················································································· 43
2. 일반목적재무보고의 목적 ····························································· 44

3. 유용한 재무정보의 질적 특성 ······················································ 44
4. 기본 가정 ······················································································ 49
5. 재무제표의 요소 ············································································ 49
6. 재무상태표 ····················································································· 50
7. 성 과 ······························································································ 50
8. 재무제표 요소의 인식 ··································································· 51
연습문제 ······················································································· 52
제02장 재무제표의 이해
제01절 재무상태표 ∙ 56
1. 자 산 ···························································································· 56
2. 부 채 ···························································································· 59
3. 자 본 ···························································································· 61
4. 자산․부채․자본의 상호관계 ······················································ 63
5. 재무상태표 ····················································································· 64
제02절 손익계산서 ∙ 67
1. 수 익 ···························································································· 67
2. 비 용 ···························································································· 69
3. 순손익의 계산 ··············································································· 71
4. 손익계산서 ····················································································· 72
5. 재무상태표와 손익계산서와의 관계 ············································· 74
제03절 자본변동표 ∙ 75
1. 자본변동표의 의의 ········································································ 75
2. 자본변동표의 기본 양식 ······························································· 75
제04절 현금흐름표 ∙ 76
1. 현금흐름표의 의의 ········································································ 76
2. 이익잉여금 ····················································································· 76

제05절 기업활동과 재무상태의 변화 ∙ 78
1. 회계등식과 거래분석 ····································································· 78
2. 거래분석과 기업활동의 요약 ························································ 81
3. 재무제표 ························································································ 82
연습문제 ······················································································· 85
제03장 회계의 순환과정Ⅰ(기중거래)
제01절 거 래 ∙ 93
1. 거래의 의의 ··················································································· 93
2. 거래요소와 결합관계 ····································································· 93
3. 거래의 종류 ··················································································· 96
4. 거래의 이중성 ··············································································· 99
제02절 계 정 ∙ 101
1. 계정의 의의 ················································································· 101
2. 계정양식 ······················································································ 101
3. 계정의 분류 ················································································· 102
4. 계정기입법칙 ··············································································· 104
5. 대차평균의 원리 ·········································································· 107
제03절 분개와 전기 ∙ 108
1. 분개의 의의 ················································································· 108
2. 분개의 법칙 ················································································· 108
3. 분개장 ·························································································· 110
4. 전기와 총계정원장 ······································································ 112
5. 분개장과 총계정원장의 작성 ······················································ 113
제04절 장 부 ∙ 117
1. 회계장부 ······················································································ 117
2. 상업장부 ······················································································ 119

제05절 전표회계 ∙ 120
1. 전표의 의의 및 종류 ·································································· 120
2. 입금전표 ······················································································ 122
3. 출금전표 ······················································································ 123
4. 대체전표 ······················································································ 124
5. 전표집계와 전기 ·········································································· 128
연습문제 ····················································································· 132
제04장 회계의 순환과정Ⅱ(결산)
제01절 결산절차 ∙ 140
1. 결산의 의의 ················································································· 140
2. 결산의 절차 ················································································· 140
제02절 시산표의 작성 ∙ 142
1. 시산표의 의의 ············································································· 142
2. 시산표의 종류 ············································································· 144
3. 재고조사와 결산정리 ··································································· 148
4. 정산표의 작성 ············································································· 149
제03절 총계정원장 및 장부마감 ∙ 152
1. 손익계산서계정의 마감 ······························································· 153
2. 재무상태표계정의 마감 ······························································· 156
제04절 결산보고서의 작성 ∙ 161
1. 손익계산서 ··················································································· 161
2. 재무상태표 ··················································································· 162
연습문제 ····················································································· 165

02 >>> 계정과목별 회계정보
제05장 현금 및 현금성자산과 유가증권
제01절 현금 및 현금성자산 ∙ 176
1. 현금 및 현금성자산 ···································································· 176
2. 현금과부족(현금계정의 조정) ····················································· 178
3. 소액현금 ······················································································ 179
4. 현금의 관리 ················································································· 182
제02절 예 금 ∙ 183
1. 당좌예금 ······················································································ 183
2. 당좌차월 ······················································································ 185
3. 은행계정조정표 ············································································ 186
4. 기타 예금 ···················································································· 188
5. 단기금융상품 ··············································································· 188
제03절 유가증권 ∙ 190
1. 유가증권 의의 ············································································· 190
2. 단기매매증권의 취득 ··································································· 192
3. 단기매매증권의 보유 ··································································· 194
4. 단기매매증권의 기말평가 ··························································· 195
5. 단기매매증권의 처분 ··································································· 197
연습문제 ····················································································· 198

제06장 수취채권과 지급채무
제01절 매출채권과 매입채무 ∙ 206
1. 인명계정과 통제계정 ··································································· 206
2. 외상매출금과 외상매입금 ··························································· 208
제02절 어음거래 ∙ 213
1. 어음의 의의 ················································································· 213
2. 어음의 종류 ················································································· 213
3. 어음의 배서와 할인 ···································································· 219
4. 어음의 부도 ················································································· 222
5. 어음의 개서 ················································································· 224
6. 화환어음 ······················································································ 225
제03절 기타 수취채권과 지급채무 ∙ 226
1. 단기대여금과 단기차입금 ··························································· 226
2. 미수금과 미지급금 ······································································ 227
3. 선급금과 선수금 ·········································································· 228
4. 종업원 단기대여금과 예수금 ······················································ 229
5. 가지급금과 가수금 ······································································ 231
6. 미결산 ·························································································· 232
제04절 수취채권의 대손회계(기말평가) ∙ 233
1. 대손의 의의 ················································································· 233
2. 대손처리방법 ··············································································· 233
3. 대손예상액의 추정방법 ······························································· 237
연습문제 ····················································································· 241

제07장 재 고 자 산
제01절 재고자산의 개념 ∙ 249
1. 재고자산의 의의 ·········································································· 249
2. 재고자산의 종류 ·········································································· 249
제02절 상품거래 ∙ 250
1. 상품계정의 기장 ·········································································· 250
2. 상품계정의 분할 ·········································································· 254
3. 3분법 ···························································································· 255
4. 상품에 관한 보조부 ···································································· 264
제03절 기말재고액과 매출원가의 결정 ∙ 267
1. 계속기록법 ··················································································· 267
2. 실지재고조사법 ············································································ 268
제04절 재고자산의 수량결정과 가격결정 ∙ 271
1. 수량결정방법 ··············································································· 271
2. 가격결정방법 ··············································································· 272
3. 상품재고장 ··················································································· 273
4. 원가의 배분방법(재고자산의 단가결정) ····································· 274
제05절 재고자산의 기말감모손실과 기말평가손실 ∙ 281
1. 재고자산감모손실 ········································································ 281
2. 재고자산평가손실 ········································································ 282
제06절 특수한 상품거래 ∙ 284
1. 미착상품 ······················································································ 284
2. 위탁매출(적송품) ········································································· 285
3. 할부매출 ······················································································ 286
4. 시용판매 ······················································································ 287
연습문제 ····················································································· 289

제08장 유 형 자 산
제01절 비유동자산 ∙ 298
1. 비유동자산의 의의 ······································································ 298
2. 비유동자산의 분류 ······································································ 298
제02절 유형자산 ∙ 299
1. 유형자산의 취득 ·········································································· 299
2. 유형자산의 종류 ·········································································· 300
3. 유형자산 보유기간 중의 지출(자본적 지출과 수익적 지출) ····· 305
제03절 감가상각(유형자산의 비용(원가)화) ∙ 307
1. 감가상각의 의의 ·········································································· 307
2. 감가상각비의 계산방법 ······························································· 308
3. 감가상각비의 기장방법 ······························································· 314
4. 유형자산의 처분 ·········································································· 317
5. 유형자산의 손상차손 ··································································· 317
연습문제 ····················································································· 319
제09장 무형자산과 기타비유동자산
제01절 무형자산 ∙ 325
1. 무형자산의 의의 ·········································································· 325
2. 무형자산의 분류 ·········································································· 326
3. 무형자산의 감가상각 ··································································· 327
4. 영업권의 회계처리 ······································································ 329

제02절 기타 비유동자산 ∙ 332
1. 보증금 ·························································································· 333
2. 임차권리금 ··················································································· 333
3. 이연법인세자산과 이연법인세부채 ············································· 334
4. 장기매출채권 ··············································································· 336
연습문제 ····················································································· 339
제10장 투 자 자 산
제01절 투자자산의 개념 ∙ 343
1. 투자자산의 의의 ·········································································· 343
2. 투자자산의 분류 ·········································································· 343
제02절 장기투자증권 ∙ 343
1. 매도가능증권 ··············································································· 343
2. 매도가능증권의 기말평가 및 처분 ············································· 344
3. 만기보유증권의 기말평가 ··························································· 350
제03절 지분법적용투자주식의 평가 ∙ 351
제04절 기타의 투자자산 ∙ 354
1. 장기금융상품 ··············································································· 354
2. 장기대여금 ··················································································· 355
3. 투자부동산 ··················································································· 355
연습문제 ····················································································· 357

제11장 부 채(채권자 지분)
제01절 부채의 개념 ∙ 362
1. 부채의 의의 ················································································· 362
2. 부채의 종류 ················································································· 362
제02절 충당금 ∙ 364
1. 평가성충당금 ··············································································· 365
2. 부채성충당금 ··············································································· 365
제03절 외화 자산․부채 ∙ 368
1. 외화환산의 의의 ·········································································· 368
2. 외환차익과 외환차손 ··································································· 368
3. 외화환산이익과 외화환산손실 ···················································· 369
제04절 사 채 ∙ 371
1. 사채의 의의 ················································································· 371
2. 사채의 발행 ················································································· 372
3. 사채발행시의 회계처리 ······························································· 375
4. 사채의 상환 ················································································· 379
5. 전환사채와 신주인수권부사채 ···················································· 382
6. 감채적립금 ··················································································· 383
연습문제 ····················································································· 385

제12장 자 본(소유주 지분)
제01절 개인기업의 자본 ∙ 393
1. 자본금 ·························································································· 393
2. 인출금과 당기순손익의 회계처리 ··············································· 394
제02절 주식회사의 설립과 회계처리 ∙ 395
1. 주식회사의 설립 ·········································································· 395
2. 발기설립과 모집설립 ··································································· 396
제03절 주식회사의 자본 ∙ 398
1. 자본금 ·························································································· 400
2. 주식의 발행 ················································································· 401
3. 증 자 ·························································································· 401
4. 감 자 ·························································································· 403
제04절 자본잉여금 ∙ 405
1. 자본잉여금의 종류 ······································································ 405
제05절 자본조정 ∙ 408
1. 주식할인발행차금 ········································································ 408
2. 자기주식 ······················································································ 408
제06절 이익잉여금 ∙ 409
1. 법정적립금 ··················································································· 410
2. 임의적립금 ··················································································· 411
3. 미처분이익잉여금과 미처리결손금 ············································· 415
제07절 손익의 처분 ∙ 415
1. 순이익의 처분 ············································································· 415
2. 배 당 ·························································································· 417

3. 이익잉여금처분계산서 ································································· 418
4. 결손금의 처리 ············································································· 420
5. 결손금처리계산서 ········································································ 421
제08절 자본변동표 ∙ 422
연습문제 ····················································································· 424
제13장 결 산 정 리
제01절 자산․부채 계정의 결산정리 ∙ 429
제02절 손익계정의 결산정리 ∙ 431
1. 미지급비용의 계상 ······································································ 432
2. 미수수익의 계상 ·········································································· 433
3. 선급비용의 차감 ·········································································· 434
4. 선수수익의 차감 ·········································································· 435
5. 법인세비용의 추산 ······································································ 436
제03절 재고조사표와 정산표 ∙ 437
1. 재고조사표 ··················································································· 437
2. 정산표 ·························································································· 438
연습문제 ····················································································· 441

──────
03 >>> 회계정보를 위한 보고서
제14장 재 무 제 표
제01절 재무제표의 개념 ∙ 454
1. 재무제표의 의의 ·········································································· 454
2. 재무제표의 종류 ·········································································· 454
3. 재무제표의 작성형식 ··································································· 455
4. 재무제표의 작성절차 ··································································· 455
제02절 재무상태표 ∙ 458
1. 재무상태표의 의의 ······································································ 458
2. 재무상태표의 작성기준 ······························································· 458
3. 재무상태표의 양식 ······································································ 459
제03절 손익계산서 ∙ 462
1. 손익계산서의 의의 ······································································ 462
2. 손익계산서의 작성기준 ······························································· 463
3. 손익계산서의 양식 ······································································ 463
제04절 현금흐름표 ∙ 473
1. 현금흐름표의 의의 ······································································ 473
2. 현금의 개념 ················································································· 474
3. 현금흐름의 분류 ·········································································· 474
4. 현금흐름표의 작성방법 ······························································· 475
5. 현금흐름표의 작성 ······································································ 477

제05절 자본변동표 ∙ 480
1. 자본변동표의 의의 ······································································ 480
2. 자본변동표의 예시 양식 ····························································· 481
3. 자본변동표의 작성 ······································································ 482
제06절 주 석 ∙ 483
1. 주석의 의의 ················································································· 483
2. 주석의 작성순서 ·········································································· 483
3. 주석의 주요내용 ·········································································· 484
연습문제 ····················································································· 485
부 록
 재무제표 표시(기업회계기준서 제1001호) ∙ 490
 재무제표양식 ∙ 522
 현금의 시간가치표 ∙ 534
 찾아보기 ∙ 542