취업을 위한 Survival 회계

제1부 비즈니스 세계의 필수언어를 살펴보자
제1장 기업의 언어로서 회계를 이해해보자 ···············································13
제1절 왜 회계를 배워야 하는가? ······················································13
제2절 회계란 무엇인가? ································································16
제3절 회계정보의 공급자와 수요자 ····················································19
제4절 회계의 분야 ······································································25
진단 Check! ············································································29

제2장 회계환경의 변화를 살펴보자 ·························································31
제1절 일반적으로 인정된 회계원칙 ····················································31
제2절 외부감사제도 ·····································································34
제3절 국제회계기준 ·····································································38
진단 Check! ············································································40


제2부 재무제표를 통해 기업의 얼굴을 보자
제3장 재무제표란 무엇인지 알아보자 ······················································49
제1절 재무제표란? ······································································49
제2절 재무상태표 ·······································································53
제3절 손익계산서 ·······································································58
제4절 기타 재무제표 ···································································62
진단 Check! ············································································67

제4장 재무제표를 나누어 보자 ······························································69
제1절 재무상태표 나누기 ·······························································69
제2절 손익계산서 나누기 ·······························································76
제3절 재무제표의 연계관계 ···························································79
진단 Check! ············································································84

제5장 아리송한 발생주의를 파악해보자 ····················································87
제1절 현금주의 회계와 발생주의 회계 ················································87
제2절 수익의 인식기준 ·································································92
제3절 비용의 인식기준 ·································································94
진단 Check! ············································································97

제6장 장부를 기록해보자 ·····································································99
제1절 회계순환과정 ·····································································99
제2절 상식과는 다른 회계상 거래 ····················································102
제3절 단식부기와 복식부기 ···························································104
제4절 분개 ·············································································109
제5절 전기와 원장 ·····································································117
제6절 결산절차 ········································································121
제7절 전산화된 회계시스템 ···························································125
진단 Check! ···········································································130


제3부 영업활동으로 기업의 관상을 보자
제7장 현금거래와 외상거래를 해보자 ·····················································135
제1절 생각보다 넓은 현금의 범위 ····················································136
제2절 기업 경영의 필수: 당좌거래 ···················································140
제3절 발생할 수밖에 없는 채권ㆍ채무 ···············································143
제4절 피할 수 없는 어음거래 ························································147
제5절 전부 회수할 수 없는 외상 값 ·················································149
제6절 재무제표분석의 출발: 유동비율 ···············································152
진단 Check! ···········································································154

제8장 상품판매거래를 해보자 ······························································157
제1절 판매목적의 재고자산 ···························································157
제2절 매출원가와 기말재고자산의 결정 ··············································159
제3절 수량의 결정: 상품판매의 기록방법 ············································163
제4절 단가의 결정: 원가흐름의 가정 ················································167
진단 Check! ···········································································172


제4부 투자활동으로 기업의 관상을 보자
제9장 눈에 보이는 자산에 투자해 보자 ··················································177
제1절 눈에 보이는 사용목적 자산 ····················································177
제2절 감소하는 자산의 가치: 감가상각 ··············································179
제3절 감가상각방법의 경제적 효과 비교 ·············································188
진단 Check! ···········································································190

제10장 눈에 보이지 않는 자산과 여유자금을 투자해 보자 ····························193
제1절 눈에 보이지 않는 자산 ························································193
제2절 감소하는 자산의 가치: 상각 ···················································197
제3절 연구개발투자와 영업권 ·························································198
제4절 금융상품과 금융자산 ···························································202
제5절 여유자금의 투자: 투자금융자산 ···············································205
진단 Check! ···········································································208


제5부 재무활동으로 기업의 관상을 보자
제11장 돈을 빌려 자금을 조달해 보자 ····················································213
제1절 기업의 자금조달 ································································213
제2절 사채발행에 의한 자금조달 ·····················································216
제3절 추정하는 부채 ··································································222
진단 Check! ···········································································223

제12장 주식을 발행해서 자금을 조달해 보자 ·············································225
제1절 주식발행을 통한 자금조달 ·····················································225
제2절 자본의 구성과 주식의 발행 ····················································229
제3절 이익잉여금 ······································································233
제4절 현금 및 주식배당, 유상 및 무상증자, 액면분할 ·····························238
진단 Check! ···········································································241