기업경리회계실무

PaRT 회계상 거래 인식하기
제01장 회계상 거래의 이해 • 11
1. 회계상 거래 ·························································································· 11
2. 회계의 정의 ·························································································· 12
3. 회계정보이용자의 의사결정 ······························································· 13
4. 유용한 회계정보 ·················································································· 14
5. 기본개념 ································································································ 14
수행평가 / 17
제02장 거래요소의 결합관계 • 19
1. 계정과 계정과목 ·················································································· 19
2. 재무상태표와 계정과목 ······································································· 21
3. 손익계산서와 계정과목 ······································································· 28
4. 거래의 8요소 ························································································ 33
수행평가 / 38
제03장 거래의 종류 • 43
1. 거래의 종류 ·························································································· 43
수행평가 / 45
제04장 거래의 이중성과 대차평균의 원리 • 48
1. 거래의 이중성 ······················································································ 48
2. 대차평균의 원리 ·················································································· 49
차례...

3. 분개와 전표 ·························································································· 50
수행평가 / 56
제05장 계정과목별 분개 • 68
1. 현금및현금성자산 ················································································ 68
수행평가 / 77
2. 단기금융자산 ························································································ 82
수행평가 / 89
3. 재고자산 ································································································ 95
수행평가 / 122
4. 매출채권과 매입채무 ········································································· 138
수행평가 / 153
5. 기타채권과 채무 ················································································ 174
수행평가 / 188
6. 투자자산과 기타유동자산 ································································· 196
수행평가 / 201
7. 유형자산 ······························································································ 205
수행평가 / 223
8. 무형자산 ······························································································ 233
수행평가 / 240
9. 부 채 ··································································································· 247
수행평가 / 252
10. 개인기업의 자본금과 인출금 ·························································· 255
수행평가 / 262
11. 사 채 ································································································· 271
수행평가 / 285

12. 주 식 ································································································· 293
수행평가 / 301 교수․학습 방법 / 312
평 가 / 313 직무능력평가 문제 / 315
02 PaRT 전표 작성하기
제06장 입금전표, 출금전표, 대체전표의 구분 • 341
1. 전 표 ································································································· 341
제07장 입금전표작성 • 345
1. 입금전표 ······························································································ 345
2. 출금전표 작성 순서 ··········································································· 346
제08장 출금전표작성 • 347
1. 출금전표 ······························································································ 347
2. 출금전표 작성 순서 ··········································································· 348
제09장 대체전표작성 • 349
1. 대체전표 ······························································································ 349
2. 대체전표 작성 순서 ··········································································· 350
수행평가 / 351 교수․학습 방법 / 354
평 가 / 355 직무능력평가 문제 / 357

PaRT 증빙서류 관리하기
제10장 필요 관련서류와 증빙여부 검토 • 361
1. 거래증빙 서류 ·················································································· 361
2. 적격증빙 서류의 종류 ····································································· 362
3. 적격증빙 서류 관리 ········································································· 371
수행평가 / 375
제11장 증빙서류 구분 및 대조 • 381
1. 적격증빙 ···························································································· 381
2. 매 출 ································································································ 381
3. 인건비 ································································································ 382
4. 복리후생비 ························································································ 382
5. 여비교통비 ························································································ 384
6. 임차료 ································································································ 385
7. 접대비 ································································································ 386
8. 광고선전비 ························································································ 387
9. 지급수수료 ························································································ 388
10. 통신비 ································································································ 389
11. 세금과공과 ························································································ 389
12. 차량유지비 ························································································ 389
13. 교육훈련비 ························································································ 390
14. 지급수수료 ························································································ 390
15. 위약금, 포상금, 손해배상금 ··························································· 391
16. 보험료, 지급이자 ············································································· 391

17. 운반비 ································································································ 391
18. 기부금 ································································································ 392
19. 자산취득과 지출증빙 ······································································· 392
수행평가 / 394
제12장 증빙서류 관리 • 396
1. 지출에 대한 증빙서류 관리 ····························································· 396
2. 각종 비용에 대한 증빙자료 ····························································· 396
3. 금융자산 등에 대한 증빙자료 ·························································· 398
4. 국가채권, 등기자산, 임차보증금 등에 대한 증빙자료 ················· 398
5. 재고자산에 대한 증빙자료 ······························································· 399
6. 받을 채권 등에 대한 증빙자료 ························································ 399
7. 기타의 비유동자산에 대한 증빙자료 ·············································· 400
8. 증빙서류의 관리 및 보존 ································································· 400
수행평가 / 401 교수․학습 방법 / 403
평 가 / 404 직무능력평가 문제 / 406

04 PaRT 해 답
Part 01 회계상 거래 인식하기 • 417
Part 02 전표 작성하기 • 466
Part 03 증빙서류 관리하기 • 468