회계입문

제1장 회계의 기본개념 / 11
1. 회계의 의의 ····································13
1) 생활 속의 회계와 기업회계 ·····13
2) 회계의 목적 ·······························13
3) 회계의 분류 ·······························14
2. 회계의 기초 ····································17
1) 일반적으로 인정된 회계원칙 ···17
2) 회계의 약속사항 ························17
3) 회계정보 이용자(이해관계자) ·· 19
3. 재무보고를 위한 개념체계 ·············20
1) 개념체계란? ·······························20
2) 일반목적재무보고의 목적 ·········21
3) 재무제표의 질적 특성 ··············21
4) 유용한 재무보고에 대한 원가제약 ·····································23

제2장 재무제표 구성요소 / 29
1. 재무상태표 ······································31
1) 재무상태표등식과 재산법 ·········32
2) 재무상태표 정보 ························34
2. 포괄손익계산서 ·······························40
1) 손익계산서등식(손익법)과 수익비용대응의 원칙 ················41
2) 포괄손익계산서 정보 ················42
3. 자본변동표 ······································47
4. 현금흐름표 ······································48
5. 주석 ················································50
6. 재무제표의 연계관계 ······················50

제3장 거래의 기록 / 63
1. 계정 ················································65
1) 계정의 의미 ·······························65
2) 계정기입 ·····································66
2. 거래 ················································67
1) 거래의 의의 ·······························67
2) 거래의 유형 ·······························68
3. 거래의 8요소와 결합관계 ··············69
1) 거래의 분해 ·····························69
2) 거래의 8요소와 결합관계 ········70
3) 계정 ············································71
4. 분개와 전기 ····································72
5. 분개장 기입 ····································75
6. 총계정원장 ······································76

제4장 서비스제공회사의 회계처리절차 / 85
1. 서비스제공회사의 거래기록 ···········87
1) 회계순환과정 ·····························87
2) 기중 거래의 분개와 전기 ········88
2. 결산절차 ·········································95
1) 수정전시산표 ·····························96
2) 수정분개 ·····································96
3) 수정후시산표 ···························107
4) 재무제표 작성 ·························109
5) 장부의 마감 ·····························111
6) 마감후시산표 ···························117

제5장 상품판매회사의 회계처리절차 / 127
1. 상품판매회사의 거래의 기록 ·······129
1) 서비스업종과 상품판매업종의 영업주기 ···································129
2) 상품관련 기록과 포괄손익계산서 구조 ··········································130
3) 기중 거래의 분개 ···················133
4) 기중 분개의 전기 ···················136
2. 상품판매회사의 결산절차 ·············139
1) 수정전시산표 ···························139
2) 수정분개와 전기 ·····················141
3) 수정후시산표 ···························148
4) 재무제표 작성 ·························150
5) 장부의 마감 ·····························152
6) 마감후시산표 ···························155
7) 정산표 ······································155

제6장 재고자산 / 163
1. 재고자산의 의의와 종류 ··············165
2. 재고자산 취득원가 ·······················166
3. 재고자산의 기록방법 ····················167
4. 재고자산의 원가흐름 ····················169
5. 재고자산의 가격결정 ····················172
1) 선입선출법－계속기록법과 실지재고조사법 ·······················174
2) 평균법－계속기록법과 실지재고조사법 ·······················175
3) 후입선출법－계속기록법과 실지재고조사법 ·······················177
6. 재고자산 감모손실과 평가손실 ····183
1) 재고자산감모손실 ····················183
2) 재고자산평가손실 ····················184
7. 재고자산의 추정 ···························187
8. 기타 재고자산 ······························189
1) 미착상품 ···································189
2) 위탁판매 ···································190
3) 시용판매 ···································190
4) 할부판매 ···································191

제7장 현금ㆍ수취채권ㆍ지급채무 / 201
1. 금융자산 ·······································203
1) 현금 및 현금성자산 ················203
2) 단기금융자산 ···························205
2. 소액현금제도와 은행계정조정표 ·· 206
1) 소액현금제도 ···························206
2) 은행계정조정표 ·······················207
3. 수취채권과 지급채무 ····················211
4. 매출채권과 매입채무 ····················212
1) 매출채권의 손상차손(대손) ····213
2) 대손상각비(손상차손)인식과 대손충당금 설정 ·····················213
3) 대손확정과 매출채권의 제거 ·216
5. 어음의 회계처리 ···························218
1) 어음의 시스템 ·························218
2) 어음의 부도와 할인 ················221
6. 기타유동자산과 유동부채 ·············224
1) 단기대여금과 단기차입금 ······225
2) 미수금과 미지급금 ··················225
3) 미수수익과 미지급비용 ··········226
4) 선급금과 선수금 ·····················226
5) 선급비용과 선수수익 ··············227
6) 가지급금과 가수금 ··················227
7) 예수금과 미지급법인세 ··········228

제8장 유형자산과 무형자산 / 237
1. 유형자산의 의의와 종류 ··············239
2. 유형자산의 취득원가 ····················240
3. 감가상각 ·······································241
1) 정액법 ······································243
2) 정율법 ······································244
3) 이중체감잔액법 ·······················245
4) 연수합계법 ·······························246
5) 생산량비례법 ···························246
4. 감가상각에 대한 회계처리 ···········248
1) 유형자산 취득과 감가상각에 대한 회계처리 ···································248
2) 기중 취득한 유형자산의 회계처리 ·································249
5. 유형자산의 후속원가 ····················251
6. 유형자산 처분 ······························252
7. 유형자산 손상 ····························253
8. 무형자산 ·······································255
1) 무형자산의 의의와 종류 ········255
2) 무형자산의 인식과 취득 ········256
3) 무형자산의 상각과 손상 ········258
9. 투자부동산 ····································259

제9장 부채 / 267
1. 부채의 의의와 종류 ·····················269
1) 부채의 의의 ···························269
2) 부채의 구분과 종류 ··············270
2. 화폐의 시간가치 ···························272
1) 이자율과 현금흐름 ··················272
2) 단일금액의 미래가치와 현재가치 ···································273
3) 연금의 미래가치와 현재가치 ·276
3. 사채 ··············································279
1) 사채의 의의 ·····························279
2) 유효이자율과 사채 발행가격의 관계 ··········································280
3) 사채의 발행 ·····························281
4) 사채 발행의 회계처리 ············284
4. 충당부채 ·······································293
5. 퇴직급여부채 ······························295
1) 확정기여제도 ···························295
2) 확정급여제도 ···························296

제10장 금융자산 / 305
1. 금융자산의 의의 ···························307
2. 단기금융상품 ································308
3. 당기손익ㆍ공정가치측정금융자산 ·309
1) 취득원가 ···································309
2) 보유수익 ···································310
3) 기말평가 ···································310
4) 처분 ··········································311
4. 상각후원가측정금융자산 ···············312
1) 취득원가 ···································313
2) 보유수익 ···································314
3) 기말평가 ···································314
4) 만기 회수와 처분 ···················315
5. 기타포괄손익ㆍ공정가치측정 금융자산 ·······································315
1) 취득원가 ···································315
2) 보유손익 ···································316
3) 기말평가 ···································316
4) 처분 ··········································318
6. 관계기업투자 ································319

제11장 자본 / 329
1. 자본의 의의 ··································331
1) 자본의 본질 ·····························331
2) 자본의 변동 ·····························331
2. 자본의 구성 ··································332
1) 자본금 ······································332
2) 자본잉여금 ·······························335
3) 자본조정 ···································336
4) 기타포괄손익누계액 ················338
5) 이익잉여금 ·······························339
3. 증자와 감자거래 ···························340
1) 유상증자 ···································340
2) 무상증자 ···································341
3) 유상감자 ···································341
4) 무상감자 ···································341
4. 배당 ··············································341
1) 현금배당 ···································342
2) 주식배당 ···································342
3) 주식배당, 무상증자, 주식분할, 주식병합의 비교 ·····················343
5. 주당이익 ·······································344

제12장 재무제표 분석 / 353
1. 재무제표분석의 목적 ····················355
1) 재무제표분석의 의의 ··············355
2) 분석의 목적과 절차 ················356
2. 추세분석과 기업 간 비교분석 ·····359
1) 추세분석 ·································359
2) 기업 간 비교분석 ·················362
3. 재무비율 분석 ······························366
1) 수익성 분석 ·····························366
2) 활동성 분석 ·····························368
3) 성장성 분석 ·····························370
4) 유동성 분석 ·····························371
5) 안정성 분석 ·····························372
4. 재무제표분석의 한계점 ················374

부록 현가계산표/ 383
찾아보기 ·············································393