IFRS 회계원리

chapter 1 회계의 기초
제 1 절 기 업 ·································································································· 19
1. 기업의 정의 / 19
2. 기업의 목적 / 20
3. 기업의 특징 / 20
4. 기업의 활동 / 22
제 2 절 회계의 목적과 정의 ··········································································· 28
1. 회계의 역사 / 29
2. 회계의 목적 / 30
3. 회계의 정의 / 32
4. 회계의 분류 / 33
제 3 절 재무보고 ····························································································· 35
1. 일반적으로 인정된 회계기준(GAAP) / 35
2. 한국채택국제회계기준(K-IFRS) / 36
3. 회계감사 / 38
. 용어정리 문제 41 ∥ 객관식 문제 42 ∥ 주관식 문제 45

chapter 2 재무보고 개념체계 및 재무제표
제 1 절 재무보고 개념체계 ············································································· 51
제 2 절 재무제표 ····························································································· 59
1. 재무상태표 / 60
2. 포괄손익계산서 / 65
3. 현금흐름표 / 69
4. 자본변동표 / 72
5. 주 석 / 72
6. 재무제표간의 관계 / 74
7. 재무보고 목적과 이용자 / 74
[보 론] 과거 기업회계기준에서의 재무제표의 기본가정 ····························· 78
. 용어정리 문제 80 ∥ 객관식 문제 83 ∥ 주관식 문제 91

chapter 3 거래의 기록과 회계기간중의 절차
제 1 절 기록대상 회계거래와 회계등식 ························································· 97
1. 거래란 무엇인가 / 97
2. 거래의 이중성과 회계등식 / 98
3. 회계순환과정 / 99
제 2 절 계정(계정과목) ·················································································· 101
제 3 절 회계기간중의 절차 ··········································································· 101
1. 기중 발생 거래의 분개 / 101
2. 기중 발생 거래의 전기 / 108
3. 수정전시산표 작성 / 110
. 용어정리 문제 114 ∥ 객관식 문제 115 ∥ 주관식 문제 118

chapter 4 회계기간말의 절차
제 1 절 수정분개 및 수정후시산표 작성 ····················································· 129
1. 수정분개 / 129
2. 수정후시산표 / 137
제 2 절 재무제표 작성과 장부의 마감 ························································ 138
1. 포괄손익계산서 / 138
2. 마 감 / 139
3. 재무상태표 / 141
4. 결산의 마지막 절차 / 142
. 용어정리 문제 145 ∥ 객관식 문제 146 ∥ 주관식 문제 152

chapter 5 현금및현금성자산과 수취채권
제 1 절 현금및현금성자산의 의의 ································································ 163
1. 현금및현금성자산인 항목들 / 164
2. 현금및현금성자산이 아닌 항목들 / 166
제 2 절 현금의 특성 및 내부통제 ································································ 169
1. 현금의 특성 / 169
2. 소액현금제도 / 170
3. 은행계정조정표 / 174
제 3 절 수취채권과 지급채무의 분류 ·························································· 177
제 4 절 매출채권의 회계처리 ······································································· 180
1. 매출채권의 최초인식 / 181
2. 매출채권의 평가：손상 / 187
. 용어정리 문제 196 ∥ 객관식 문제 198 ∥ 주관식 문제 205

chapter 6 재고자산
제 1 절 재고자산의 개념과 분류 ·································································· 211
1. 재고자산의 개념과 분류 / 211
2. 재고자산과 매출원가 / 212
제 2 절 재고자산의 취득가액 결정과 포함될 항목의 결정 ························ 213
1. 취득가액 결정 / 213
2. 재고자산에 포함될 항목의 결정 / 215
제 3 절 재고자산의 금액 결정 ····································································· 218
1. 재고자산의 수량파악방법 / 219
2. 재고자산의 매입단가결정방법 / 223
제 4 절 재고자산의 평가손실 및 감모손실 ················································· 232
1. 재고자산의 평가손실 / 232
2. 재고자산의 감모손실 / 235
제 5 절 상품매매기업의 회계순환과정 ························································· 237
1. 상품매매기업의 영업활동 / 237
2. 상품매매기업의 재무제표 기록방법 / 238
3. 상품매매기업의 회계처리 / 239
. 용어정리 문제 242 ∥ 객관식 문제 244 ∥ 주관식 문제 250

chapter 7 유형자산과 무형자산
제 1 절 유형자산 ··························································································· 255
1. 유형자산의 정의와 분류 / 255
2. 유형자산의 취득 / 256
3. 유형자산의 보유 / 264
4. 유형자산의 제거 / 281
제 2 절 무형자산 ··························································································· 283
1. 무형자산의 정의와 분류 / 283
2. 무형자산의 취득 / 285
3. 무형자산의 상각, 손상, 재평가 및 제거 / 287
4. 영업권 / 289
. 용어정리 문제 292 ∥ 객관식 문제 294 ∥ 주관식 문제 306

chapter 8 금융자산：지분증권과 채무증권
제 1 절 금융자산의 의의 ·············································································· 313
제 2 절 금융자산의 분류 ·············································································· 314
제 3 절 금융자산-채무상품 ··········································································· 316
1. 상각후원가측정금융자산(AC금융자산) / 316
2. 기타포괄손익-공정가치측정금융자산(FVOCI금융자산) / 321
3. 당기손익-공정가치측정금융자산(FVPL금융자산) / 327
제 4 절 금융자산-지분상품 ··········································································· 330
1. 당기손익-공정가치측정금융자산(FVPL금융자산) / 330
2. 기타포괄손익-공정가치측정금융자산(FVOCI금융자산) / 334
. 용어정리 문제 339 ∥ 객관식 문제 341 ∥ 주관식 문제 350

chapter 9 부 채
제 1 절 화폐의 시간가치 ·············································································· 361
1. 현재가치 / 361
2. 미래가치 / 365
3. 가치계산표 / 366
4. 회계처리과정에서의 응용 / 366
제 2 절 금융부채 ··························································································· 367
1. 사 채 / 368
2. 지급채무 / 380
제 3 절 비금융부채 ························································································ 382
1. 충당부채, 우발부채 및 우발자산 / 382
2. 선수금 / 387
3. 선수수익 / 387
4. 예수금 / 387
. 용어정리 문제 389 ∥ 객관식 문제 391∥ 주관식 문제 396

chapter 10 자 본
제 1 절 자본의 의의 및 분류 ······································································· 403
제 2 절 납입자본 ··························································································· 404
1. 자본금 / 404
2. 자본잉여금 / 405
3. 증자와 감자 / 407
제 3 절 기타자본요소 ···················································································· 410
1. 자본조정 / 410
2. 기타포괄손익누계액 / 413
제 4 절 이익잉여금 ························································································ 414
1. 이익잉여금의 정의 및 분류 / 414
2. 이익잉여금의 처분 / 415
차 례 13
제 5 절 자본변동표 ·························································································· 420
. 용어정리 문제 423 ∥ 객관식 문제 424 ∥ 주관식 문제 430
11 현금흐름표
chapter
제 1 절 현금흐름표의 의의 및 유용성 ························································ 437
1. 현금흐름표의 의의 / 437
2. 현금흐름표의 유용성 / 438
제 2 절 현금및현금성자산의 의미 ································································ 439
제 3 절 현금흐름표의 구조 및 양식 ···························································· 440
1. 현금흐름표의 구조 / 440
2. 현금흐름표 양식 / 441
제 4 절 현금흐름의 구분 ·············································································· 444
1. 영업활동 현금흐름 / 444
2. 투자활동 현금흐름 / 445
3. 재무활동 현금흐름 / 446
4. 기타 주의할 항목 / 447
제 5 절 발생주의에서 현금주의로 전환하기 ················································ 448
1. 전환원리 / 448
2. 활동유형별 관련 계정과목 / 452
제 6 절 직접법에 의한 현금흐름표 작성 ····················································· 454
1. 영업활동 현금흐름 / 454
2. 투자활동 현금흐름 / 461
3. 재무활동 현금흐름 / 463
제 7 절 간접법에 의한 현금흐름표 작성 ····················································· 466
. 용어정리 문제 473 ∥ 객관식 문제 474 ∥ 주관식 문제 483

chapter 12 회계정보의 활용
제 1 절 회계정보의 활용 ·············································································· 491
1. 의 의 / 491
2. 회계정보의 활용분야 / 491
제 2 절 재무분석 ··························································································· 493
1. 자료의 원천 / 493
2. 재무분석절차 / 497
3. 재무비율 분석 / 503
제 3 절 신용평가 ··························································································· 517
1. 신용평가의 의의 / 517
2. 기업신용평가의 목적 / 518
3. 신용평가방법과 신용등급 / 519
4. 회사채평가 / 522
5. 기업어음평가 / 523
제 4 절 주식가치평가 ···················································································· 524
1. 주식평가의 개념 / 524
2. 주식평가의 방법 / 525
. 용어정리 문제 529∥ 객관식 문제 531 ∥ 주관식 문제 543
■부록(가치계산표) ·························································································· 547
■찾아보기 ······································································································· 561