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책 정보
· 분류 : 국내도서 > 대학교재/전문서적 > 경상계열 > 세무/회계
· ISBN : 9788968914430
· 쪽수 : 241쪽
· 출판일 : 2025-08-20
목차
제1장 사회와 회계 ·························································································7
제1절 사회와 기업 ··························································································9
제2절 회계의 사회적 역할 ············································································10
제3절 회계의 정의와 내용 ············································································16
제4절 우리나라의 회계제도 ··········································································25
제2장 회계의 이론구조와 재무제표 ······························································31
제1절 회계의 이론적 구조 ············································································33
제2절 재무제표 ·····························································································38
제3장 회계기록의 원리와 절차 ·····································································75
제1절 회계기록의 원리 ·················································································77
제2절 회계기록의 절차 ·················································································88
제4장 재무제표의 작성 ··············································································113
제1절 수정분개 ···························································································115
제2절 회계순환과정 ····················································································125
제5장 재고자산(Ⅰ) - 수량의 결정 ····························································151
제1절 재고자산의 의미와 종류 ···································································153
제2절 재고자산의 중요성 ···········································································157
제3절 재고자산의 기록방법 ········································································162
5
제6장 재고자산(Ⅱ) - 재고자산의 평가 ·····················································179
제1절 재고자산의 원가결정 ········································································181
제2절 재고자산의 평가 ···············································································188
제3절 상품매매기업의 회계순환과정 ···························································190
제7장 유동자산 ··························································································203
제1절 현금 및 현금성자산 ·········································································205
제2절 매출채권 ·························································································209
제3절 기타 유동자산 ··················································································216
제8장 비유동자산 ·······················································································235
제1절 유형자산 ···························································································237
제2절 무형자산과 투자자산 ········································································246
제9장 부채 ·································································································267
제1절 유동부채 ···························································································269
제2절 비유동부채 ·······················································································272
제10장 자본 ·······························································································297
제1절 자본과 주식 ·····················································································299
제2절 자본금의 변동 ··················································································304
제3절 이익잉여금의 처분 ···········································································306
[부록] ·········································································································349
