알기쉬운 회계원리

ChaPter●1 회계의 기본개념

제01절 회계의 정의 ? 8
제02절 재무제표 ? 9
1. 재무상태표 ············································································································ 9
2. 포괄손익계산서 ···································································································· 12
3. 현금흐름표 ··········································································································· 15
4. 자본변동표 ··········································································································· 15
5. 주 석 ·················································································································· 15
제03절 회계의 기본개념 ? 16
1. 기본가정 ·············································································································· 16
OX문제 ? 17
익힘문제 ? 18
객관식 문제 ? 20
주관식 문제 ? 24

ChaPter●2 회계등식과 거래의 기록

제01절 회계거래의 정의 ? 28
제02절 회계거래와 회계등식 ? 30
제03절 손익거래와 회계등식 ? 32
제04절 계정과 분개 및 전기 ? 36
1. 계 정 ·················································································································· 36
2. 분개와 전기 ········································································································· 39
익힘문제 ? 45
객관식 문제 ? 46
주관식 문제 ? 51

ChaPter●3 회계의 순환과정

제01절 회계의 순환과정 ? 58
제02절 분 개 ? 59
1. 분개의 절차 ········································································································· 59
2. 분개장 ·················································································································· 60
제03절 전 기 ? 63
제04절 수정전시산표의 작성 ? 65
1. 수정전시산표의 의의 ··························································································· 65
2. 시산표의 오류검증 기능 ······················································································ 66
3. 시산표의 양식 ····································································································· 66

제05절 수정분개 ? 69
1. 현금주의와 발생주의 ··························································································· 69
2. 수정분개 ·············································································································· 69
제06절 수정후시산표 ? 74
1. 수정분개 후 총계정원장 ······················································································ 75
2. 수정후시산표 ······································································································· 77
제07절 계정의 마감 ? 78
1. 임시계정의 마감 ·································································································· 78
2. 재무상태표계정의 마감 ······················································································· 82
제08절 재무제표의 작성 ? 85
1. 포괄손익계산서의 작성 ······················································································· 85
2. 재무상태표의 작성 ······························································································ 86
익힘문제 ? 88
객관식 문제 ? 90
주관식 문제 ? 102

ChaPter●4 상품매매업의 회계순환과정

제01절 상품매매업과 서비스업 ? 110
제02절 매출원가 ? 110
1. 기초재고가 없는 경우 ······················································································· 111
2. 기초재고가 있는 경우 ······················································································· 112
제03절 상품매입과 매출의 회계처리 ? 115
1. 매입과 매출의 회계처리 ···················································································· 115
2. 매입채무와 매출채권의 결제 ············································································· 116

3. 매입운임과 판매운임 ························································································· 117
4. 매입환출(매출환입)과 매입에누리(매출에누리) ················································· 119
5. 매입할인과 매출할인 ························································································· 120
제04절 상품매매업의 기말수정분개 ? 123
제05절 계정의 마감 ? 127
1. 수익계정의 마감 ································································································ 128
2. 비용계정의 마감 ································································································ 128
3. 집합손익계정의 마감 ························································································· 129
제06절 상품매매업의 재무제표의 작성 ? 130
익힘문제 ? 132
객관식 문제 ? 134
주관식 문제 ? 146