재무회계강의 (최종익 외)

CHAPTER 01 회계의 개념과 순환과정 ? 11

제01절 회계의 개념·························································································· 11

1. 회계의 의의와 목적 ···················································································· 11

2. 회계의 분류 ································································································ 15

제02절 회계의 순환·························································································· 17

1. 거래의 인식과 측정 ···················································································· 17

2. 분 개 ········································································································· 18

3. 전 기 ········································································································· 19

4. 결 산 ········································································································· 20

?연습문제 ············································································································ 29

CHAPTER 02 재무회계의 성격과 개념적 체계 ? 37

제01절 회계의 성격·························································································· 37

1. 기업경영과 회계정보 ·················································································· 37

2. 회계의 정의 ································································································ 38

3. 회계의 목적 ································································································ 40

4. 재무회계의 사회적 기능 ············································································· 41

5. 회계정보시스템(Accounting Information System) ····································· 42

6. 회계의 순환(Accounting Cycle) ································································· 43

제02절 재무회계의 개념적 체계······································································· 44

1. 개념적 체계의 정의 ···················································································· 44

2. 회계목적(Objective of Accounting) ··························································· 45

3. 회계의 기본가정：계속기업의 가정 ··························································· 47

4. 회계정보의 질적속성 ·················································································· 49

5. 질적특성 간의 상충관계 ············································································· 53

제03절 재무제표································································································ 56

1. 재무제표의 개념체계 ·················································································· 56

2. 일반적으로 인정된 회계원칙(GAAP) ························································ 64

?연습문제 ············································································································ 67

CHAPTER 03 당좌자산 ? 75

제01절 현금및현금성자산················································································· 75

1. 의의와 관련 계정 ······················································································· 75

2. 당좌예금 ······································································································ 78

3. 은행계정조정표 ··························································································· 82

제02절 단기투자자산························································································ 85

1. 단기금융상품 ······························································································· 85

2. 단기매매증권 ······························································································· 86

3. 단기대여금 ·································································································· 90

제03절 채권과 채무·························································································· 90

1. 수취채권과 지급채무 ·················································································· 90

2. 매출채권과 매입채무 ·················································································· 92

3. 어음거래의 채권과 채무 ············································································· 97

4. 이자부어음의 할인 ···················································································· 101

5. 기타채권과 채무 ······················································································· 102

6. 대손회계 ···································································································· 107

?연습문제 ·········································································································· 111

CHAPTER 04 재고자산 ? 133

제01절 재고자산의 개념················································································· 133

1. 재고자산의 정의 ······················································································· 133

2. 상품계정의 회계처리 ················································································ 140

제02절 기말재고자산의 평가·········································································· 142

1. 재고자산의 평가 ······················································································· 142

2. 계속기록법과 실지재고조사법 ·································································· 151

3. 시가하락과 수량부족 ················································································ 154

?연습문제 ·········································································································· 159

CHAPTER 05 비유동자산 (Ⅰ) ? 179

제01절 유형자산····························································································· 179

1. 유형자산의 의의 ······················································································· 179

2. 유형자산의 취득과 유지 ··········································································· 181

제02절 유형자산의 감가상각·········································································· 187

1. 감가상각의 정의와 감가상각비의 결정요소 ············································ 187

2. 감가상각비의 계상방법 ············································································· 189

3. 감가상각의 회계처리 ················································································ 192

4. 유형자산의 감액과 처분 ··········································································· 194

5. 유형자산의 재평가 ···················································································· 196

6. 자연자원의 취득과 상각 ··········································································· 199

?연습문제 ·········································································································· 200

CHAPTER 06 비유동자산 (Ⅱ) ? 211

제01절 투자자산····························································································· 211

1. 투자자산의 정의 ······················································································· 211

2. 투자자산의 평가 ······················································································· 213

3. 기타비유동자산 ························································································· 221

제02절 무형자산····························································································· 223

1. 무형자산의 정의 ······················································································· 223

2. 무형자산의 종류 ······················································································· 226

?연습문제 ·········································································································· 232

CHAPTER 07 부채회계 ? 241

제01절 부채의 성격························································································ 241

1. 부채의 정의 ······························································································· 241

2. 부채의 종류 ······························································································· 242

제02절 유동부채····························································································· 242

1. 유동부채의 개념 ······················································································· 242

2. 우발채무와 충당부채 ················································································ 243

제03절 비유동부채·························································································· 245

1. 비유동부채의 성격 ···················································································· 245

2. 장기차입금 ································································································ 246

3. 장기성매입채무 ························································································· 247

4. 사 채 ········································································································ 248

?연습문제 ·········································································································· 256

CHAPTER 08 자본회계 ? 271

제01절 자본의 기초························································································ 271

1. 자본의 성격 ······························································································· 271

2. 자본잉여금 ································································································ 278

3. 이익잉여금 ································································································ 279

제02절 자본조정과 기타포괄손익누계액························································ 282

1. 자본조정 ···································································································· 282

2. 기타포괄손익누계액 ·················································································· 284

3. 자본변동표 ································································································ 285

?연습문제 ·········································································································· 287

CHAPTER 09 수익?비용?순이익 ? 299

제01절 수 익 ································································································· 299

1. 수익의 개념 ······························································································· 299

2. 수익의 인식기준 ······················································································· 301

제02절 비 용 ································································································· 304

1. 비용의 개념 ······························································································· 304

2. 비용의 인식기준 ······················································································· 306

제03절 순이익································································································· 307

1. 순이익의 개념 ··························································································· 307

2. 순이익의 측정과 보고 ·············································································· 310

3. 회계변경 ···································································································· 313

4. 회계오류의 수정 ······················································································· 315

?연습문제 ·········································································································· 320

APPENDIX 현가계수표 ? 330