알기 쉬운 초급 경리회계실무

머리말 _ 4
제1장 우리 집 재무제표
제1절 개인생활과 재무제표 ······························ 16
Ⅰ. 경제활동 기반인 자산·부채·자본 · ·················· 17
1. 자산·부채·자본이란 ····························· 17
2. 자산·부채·자본 특징 ····························· 19
3. 자산·부채·자본 관계 ····························· 24
Ⅱ. 경제활동 성과인 수익·비용 · ························ 26
1. 수익·비용이란 ··································· 26
2. 수익·비용의 특징 ································ 28
제2절 개인 재무제표 예시 ······························· 33
Ⅰ. 김회계의 사례 ······································· 33
1. 김회계의 기초재무상태 ··························· 33
2. 김회계의 손익계산 ······························· 37
3. 김회계의 재무제표 ······························· 39
Ⅱ. 다음 연도 돈 계산과 재무제표 작성 ················· 43
1. 재무제표 작성 절차 ······························· 43
2. 재무제표 작성 예시 ······························· 44
Ⅲ. 재무요소 분류 ······································· 51
1. 분류 의미 ········································· 51
2. 자산·부채·자본 분류 ····························· 51
3. 수익·비용 분류 ··································· 54
연습문제 56 정답 및 해설 61

제2장 재무제표 이해를 위한 기본 개념들
제1절 재무제표의 근간이 되는 개념들 ···················· 64
Ⅰ. 재무제표란 무엇인가? ······························ 64
1. 재무제표 구성 · ··································· 64
2. 재무제표 정보의 역할 ···························· 65
Ⅱ. 기업 이해관계자 ···································· 66
1. 이해관계자와 재무정보 ··························· 66
2. 기업과 이해관계자 ······························· 66
3. 이해관계자의 재무정보 이용 목적 · ··············· 66
Ⅲ. 주식회사 · ··········································· 67
1. 주식회사의 자금조달 · ···························· 67
2. 주식회사의 특징 ·································· 67
3. 주식회사의 자본금 ······························· 68
Ⅳ. 재무회계와 관리회계 ································ 69
1. 회계란 ············································ 69
2. 재무제표 정보분류 ······························· 69
3. 재무회계와 관리회계 비교 ························ 70
Ⅴ. 재무제표는 어떤 기준으로 작성하는가 ············· 71
1. 기업회계기준 ····································· 71
2. 국제회계기준과 일반기업회계기준 · ·············· 72
Ⅵ. 발생주의와 현금주의 ································ 74
1. 발생주의와 현금주의 개념 ························ 74
2. 양자 특성 비교 ··································· 77
Ⅶ. 기간손익과 수익·비용 대응 ························· 79
1. 기간손익 ········································· 79
2. 수익·비용 대응 원칙 ····························· 80
제2절 손익계산 원리와 재무제표 작성과정 ·············· 84
Ⅰ. 손익계산 원리 ······································· 84
1. 손익계산 방법 · ··································· 84
2. 손익과 자본증감 ·································· 85
3. 손익계산서와 재무상태표 관계 · ·················· 87
4. 재무요소와 회계등식 · ···························· 88
Ⅱ. 재무제표 작성과정 · ································· 91
연습문제 92 정답 및 해설 97

제3장 재무제표 작성원리(회계순환과정)
제1절 재무요소와 계정과목 ······························ 100
Ⅰ. 재무요소란 ·········································· 100
1. 재무요소별 재무적 성격 · ························· 101
2. 재무요소 분류 · ··································· 101
Ⅱ. 계정과 계정과목 ···································· 103
1. 계정과목 의의 · ··································· 103
2. 재무상태표 계정과목 · ···························· 104
3. 손익계산서 계정과목 · ···························· 108
4. 실무 계정과목 예시 ······························· 111
제2절 거래와 분개 ······································· 113
Ⅰ. 거래 · ················································ 113
1. 거래란 무엇인가? ································ 113
2. 거래유형과 거래 8요소 · ·························· 116
3. 차변과 대변 ······································ 117
4. 거래의 결합관계 ·································· 120
Ⅱ. 분개 · ················································ 126
1. 거래분개 ········································· 126
2. 분개 방법 예시 ··································· 126
제3절 장부에 옮겨 적는 전기와 시산표 · ·················· 129
Ⅰ. 전기 · ················································ 129
1. 전기의 의의 ······································ 129
2. 옮겨 적는 방법－전기 방법 · ······················ 130
3. 회계계산 대원칙 ·································· 132
Ⅱ. 시산표 ··············································· 136
1. 장부마감에 의한 시산표 작성 ····················· 136
2. 시산표 작성 예시 · ································ 137
제4절 결산정리사항과 수정후시산표 ···················· 140
Ⅰ. 결산정리사항 ······································· 140
1. 결산정리사항 의의 ······························· 140
2. 결산정리사항 예시 ······························· 141
Ⅱ. 유형별 결산정리사항 ································ 143
1. 매출원가 ········································· 143
2. 감가상각비 · ······································ 147
3. 무형자산 상각 · ··································· 149
4. 매출채권 대손상각 ······························· 150
5. 선급비용·미지급비용 ···························· 152
6. 미수수익·선수수익 ······························· 154
제5절 개인 재무제표 작성사례 ··························· 156
1. 2021년 기초재무상태표 · ························· 157
2. 2021년 재산증감변동내역 ························ 157
3. 2021년 번 돈과 쓴 돈 기록(분개) · ················ 158
4. 분개내용 장부에 옮겨 적기(전기)와 마감·········· 163
5. 합계잔액시산표 작성 · ···························· 170
6. 재무상태표와 손익계산서를 재무제표로 작성 · ··· 172
연습문제 174 정답 및 해설 183

제4장 기업 재무제표 이해
제1절 재무제표 기본 개념 ································ 186
Ⅰ. 재무제표란 무엇인가? ······························ 186
1. 재무제표 의의 · ··································· 186
2. 재무제표 구성 · ··································· 187
Ⅱ. 재무제표 역할 ······································· 188
1. 재무제표는 어떤 역할을 하는가 ·················· 188
2. 이해관계자에게 정보제공 ························ 189
제2절 재무상태표 · ······································ 191
Ⅰ. 재무상태표란 ······································· 191
1. 재무상태표 의의 ·································· 191
2. 자산·부채·자본과 재무적 특성 ··················· 192
Ⅱ. 재무상태표 구조 ···································· 197
1. 재무상태표 구분 ·································· 197
2. 자산·부채·자본 분류 ····························· 197
제3절 포괄손익계산서 · ·································· 202
Ⅰ. 손익계산서란 ······································· 202
1. 손익계산서 의의 ·································· 202
2. 수익·비용과 재무적 특성 ························· 202
3. 포괄손익 ········································· 206
Ⅱ. 포괄손익계산서에서 알 수 있는 내용 · ·············· 209
1. 당기순손익과 기타포괄손익을 알 수 있다 ········ 209
2. 영업활동손익과 영업외활동손익을 알 수 있다 ···· 210
3. 구분손익을 알 수 있다 ···························· 211
Ⅲ. 상기업(소매업) 손익계산서 · ························ 213
제4절 자본변동표 ······································· 214
Ⅰ. 자본변동표란 ······································· 214
Ⅱ. 자본변동표 주요항목 ································ 215
제5절 현금흐름표 ········································ 217
Ⅰ. 현금흐름표란 무엇인가? · ··························· 217
1. 현금흐름 기본구조 ······························· 217
2. 활동별 현금흐름 ·································· 218
3. 손익과 현금흐름 차이(예시) · ····················· 220
Ⅱ. 현금흐름표 보는 방법 ······························· 223
1. 현금증감액과 증감원천 ··························· 223
2. 현금흐름의 질적 구조 ···························· 224
제6절 주요계정과목 회계처리 ··························· 227
Ⅰ. 자산 회계처리 ······································· 227
1. 유동자산 ········································· 227
2. 비유동자산 · ······································ 235
Ⅱ. 부채 회계처리 ······································· 240
1. 유동부채 ········································· 240
2. 비유동부채 · ······································ 246
Ⅲ. 자본 회계처리 ······································· 248
1. 자본금 ············································ 248
2. 자본잉여금 · ······································ 249
3. 자본조정 ········································· 249
4. 기타포괄손익누계액 ······························ 251
5. 이익잉여금 · ······································ 252
연습문제 254 정답 및 해설 264

제5장 결산재무제표 작성사례
Ⅰ. 결산실무사례 문제 · ································· 268
1. 기초재무상태표 ·································· 268
2. 기중거래내역 ····································· 269
3. 계정원장기록 ····································· 270
4. 수정전시산표 ····································· 274
5. 기말결산정리사항 · ······························· 275
6. 원장기록 마감 · ··································· 280
7. 수정후시산표 ····································· 285
8. 손익계산서, 재무상태표 작성 ···················· 286
Ⅱ. 결산실무사례 해답 · ································· 288
1. 2020년 거래내역 분개 ···························· 288
2. 원장기록 ········································· 289
3. 수정전시산표 ····································· 293
4. 결산정리사항 및 수정후시산표 · ·················· 294
5. 원장기록 마감 · ··································· 296
6. 수정후시산표 ····································· 303
7. 손익계산서, 재무상태표 작성 ···················· 304

제6장 재무제표 분석
제1절 재무제표 분석을 위한 기초 개념들 ················· 308
1. 재무분석 요소와 알아야 할 용어 ·················· 308
2. 재무제표 분석을 위한 재무제표(예시) · ··········· 310
제2절 수익성 분석 얼마나 많이 벌었는가 ··················· 312
1. 자본수익성 · ······································ 312
2. 매출수익성 · ······································ 315
3. 자산활동성 · ······································ 317
제3절 재무구조 분석 재무상태가 얼마나 건실한가 ··········· 321
1. 재무구조 안정성 ·································· 321
2. 재무구조 유동성 ·································· 323
제4절 성장성 분석 기업 규모가 얼마나 증가하고 있는가 · ······ 326
1. 양적 성장성 ······································ 326
2. 질적 성장성 ······································ 327
연습문제 329 정답 및 해설 337

(재무제표 양식) 재무상태표 ··························· 339
손익계산서 ··························· 341
현금흐름표 ··························· 343
자본변동표 ··························· 344