기초 회계원리

Part 01 회계의 기초

Chapter 01 회계의 기본개념 ·····················································14

1 회계의 의의와 목적 ············································· 14
1 ) 회계의 의의 ·························································· 14

2 ) 회계의 목적 ·························································· 15
2 회계의 분류 ························································ 15
1 ) 정보이용자에 따른 분류 ······································· 15

2 ) 영리성 유· 무에 따른 분류 ··································· 16

3 ) 컴퓨터 이용 여부에 따른 분류 ···························· 17
3 부기와 회계 ························································ 18
1 ) 부기와 회계의 차이 ·············································· 18

2 ) 단식부기와 복식부기 ············································ 18
4 회계단위와 회계기간 ··········································· 19
1 ) 회계단위 ································································ 19

2 ) 회계기간( 회계연도) ··············································· 19
● 연습문제································································· 22

Chapter 02 재무상태와 경영성과 ·············································26

1 기업의 재무상태 ·················································· 26
1 ) 자산( A s s e t s ) ·························································· 26

2 ) 부채( L i a b i l i t i e s ) ··················································· 28

3 ) 자본( O w n e r ' s e q u i t y ) ········································· 28

4 ) 재무상태표 ···························································· 29
2 기업의 경영성과 ·················································· 31
1 ) 수익( R e v e n u e ) ····················································· 31

2 ) 비용( E x p e n s e ) ····················································· 32

3 ) 손익계산서 ···························································· 34

3 순손익의 계산 ····················································· 36
1 ) 재산법( 순자산비교법) ············································ 36

2 ) 손익법( 총거래기록법) ············································ 37
4 재무상태표와 손익계산서의 상호관련성 ················ 39
● 연습문제································································· 42

Chapter 03 회계순환과정(1): 회계기간 중의 기록과정 ···········50

1 회계순환과정 ······················································· 50
2 회계상의 거래 ····················································· 51
1 ) 회계상 거래 ·························································· 51

2 ) 거래의 8 요소( 결합관계) ········································ 51

3 ) 거래의 종류 ·························································· 53
3 계정 ··································································· 55
1 ) 계정의 의의 ·························································· 55

2 ) 계정의 분류 ·························································· 56

3 ) 계정의 기입방법 ··················································· 57

4 ) 거래의 이중성과 대차평균의 원리 ······················· 57
4 분개와 전기 ························································ 58
1 ) 분개 ······································································· 58

2 ) 전기 ······································································· 60
5 회계장부와 전표제도 ··········································· 62
1 ) 회계장부 ································································ 62

2 ) 장부조직 ································································ 62

3 ) 전표제도 ································································ 63
● 연습문제································································· 66

Chapter 04 회계순환과정(2): 회계기간 말의 결산과정 ···········74

1 결산의 의의 및 절차 ··········································· 74
1 ) 결산의 의의 ·························································· 74

2 ) 결산절차 ································································ 74
2 시산표와 정산표 ·················································· 75
1 ) 시산표의 작성 ······················································· 75

2 ) 정산표 ··································································· 77

3 결산정리분개 ······················································· 79
1 ) 결산정리의 의의 ··················································· 79

2 ) 자산· 부채에 관한 결산정리 ································· 79

3 ) 손익에 관한 결산정리 ·········································· 80
4 장부의 마감 ························································ 80
1 ) 손익계산서 계정의 마감 ······································· 80

2 ) 재무상태표계정 마감 ············································ 81

3 ) 재무상태표 계정의 마감 ······································· 83
5 재무제표의 작성 ·················································· 83
● 연습문제································································· 84

Part 02 계정과목별 회계처리

Chapter 05 현금·예금 및 단기매매증권 ·································92

1 현금및현금성자산 ················································ 92
1 ) 현금및현금성자산 ·················································· 92

2 ) 현금 ······································································· 93

3 ) 현금과부족 ···························································· 93

4 ) 현금출납장 ···························································· 95
2 소액현금제도 ······················································· 95
1 ) 소액현금계정의 의의 ············································ 95

2 ) 소액현금제도 ························································· 95

3 ) 소액현금의 회계처리 ············································ 96
3 요구불예금과 단기금융상품 ·································· 97
1 ) 보통예금 ································································ 97

2 ) 당좌예금 ································································ 97

3 ) 당좌차월 ································································ 98

4 ) 단기금융상품 ························································· 99
4 단기매매증권 ······················································· 99
1 ) 유가증권의 뜻 ······················································· 99

2 ) 단기매매증권의 취득 및 처분 ······························ 99

3 ) 단기매매증권의 공정가치 평가 ·························· 100

4 ) 단기매매증권의 이자와 배당금 수익 ················· 100
● 연습문제······························································· 102

Chapter 06 재고자산 ·······························································110

1 재고자산 ··························································· 110
1 ) 재고자산의 의의 ················································· 110

2 ) 재고자산의 취득원가 ·········································· 111

3 ) 재고자산의 조정항목 ·········································· 111

4 ) 상품매매등식 ······················································ 111
2 상품매매거래의 기록(회계처리) ·························· 113
1 ) 단일상품계정 ······················································ 113

2 ) 분할상품계정 ······················································ 115

3 ) 매출총손익계산 ··················································· 118
3 상품매매활동과 보조기록 ··································· 120
1 ) 매입장 ································································· 120

2 ) 매출장 ································································· 121

3 ) 상품재고장 ··························································123
4 재고자산의 평가 ··············································· 128
1 ) 수량결정방법 ······················································ 128

2 ) 단가결정방법 ······················································ 129
5 재고자산감모손실과 평가손실 ···························· 131
1 ) 재고자산감모손실 ··············································· 131

2 ) 재고자산평가손실 ··············································· 131
● 연습문제······························································· 133

Chapter 07 수취채권과 지급채무 ············································142

1 외상채권과 외상채무 ········································· 142
1 ) 외상매출금과 외상매입금 ··································· 142

2 ) 통제계정과 인명계정 ·········································· 142

3 ) 신용카드채권· 채무 ·············································· 143
2 어음채권과 어음채무 ········································· 145
1 ) 어음의 의의 및 분류 ·········································· 145

2 ) 받을어음과 지급어음 ·········································· 146

3 ) 어음의 추심과 지급 ············································ 147

4 ) 어음의 배서와 할인 ············································ 147

3 대손상각비와 대손충당금 ··································· 149
1 ) 대손의 회계처리 ················································· 149

2 ) 결산시 대손충당금의 처리 ································· 150

3 ) 매출채권의 대손발생 ·········································· 151

4 ) 대손처리한 채권의 회수 ···································· 152
4 기타의 채권과 채무 ········································· 152
1 ) 기타채권· 채무의 종류 ········································ 152

2 ) 미수금과 미지급금 ············································· 153

3 ) 선급금과 선수금 ················································· 153

4 ) 대여금과 차입금 ················································· 153

5 ) 주· 임· 종 단기채권과 예수금 ······························ 154

6 ) 가지급금과 가수금 ············································· 154
● 연습문제······························································· 156

Chapter 08 유형자산 ······························································166

1 유형자산의 의의와 취득 ···································· 166
1 ) 유형자산의 의의 ················································· 166

2 ) 유형자산의 취득 ··············································· 166
2 유형자산의 취득 후 지출 ·································· 168
1 ) 자본적 지출과 수익적 지출의 의의 ·················· 168

2) 자본적 지출과 수익적 지출의 회계처리 ··········· 168

3 ) 오류시 효과 ························································169
3 유형자산의 감가상각 ········································· 170
1 ) 감가상각의 의의 ················································· 170

2 ) 감가상각의 3 요소 ··············································· 170

3 ) 감가상각의 계산방법 ·········································· 171

4 ) 감가상각의 회계처리 ·········································· 172
4 유형자산의 처분 ··············································· 173
● 연습문제······························································· 174

Chapter 09 무형자산과 투자자산 ············································182

1 무형자산 ··························································· 182
1 ) 무형자산의 의의 ················································· 182

2 ) 무형자산의 종류 ················································· 182

3 ) 무형자산의 취득원가 ·········································· 183

4 ) 무형자산의 상각 ················································· 183
2 투자자산 ··························································· 185
1 ) 투자자산의 의의 ················································· 185

2 ) 투자자산의 종류 ················································· 185
3 기타비유동자산 ················································· 186
● 연습문제······························································· 188

Chapter 10 부채 ·····································································194

1 부채 ································································· 194
1 ) 부채의 의의 ························································194

2 ) 유동부채 ······························································ 194

3 ) 비유동부채 ··························································195
2 사채 ································································· 195
1 ) 사채의 의의 ························································195

2 ) 사채의 발행 ························································196

3 ) 사채의 이자지급 ················································· 197

4 ) 사채의 상환 ························································199
3 퇴직급여충당부채 ·············································· 200
1 ) 퇴직일시금제도 ··················································· 200

2 ) 퇴직연금제도 ······················································ 201
● 연습문제······························································· 203

Chapter 11 자본 ·····································································210

1 개인기업의 자본 및 세금 ·································· 210
1 ) 자본금 ································································· 210

2 ) 인출금 ································································· 210

3 ) 개인기업의 세금 ················································· 211
2 주식회사의 자본 ··············································· 213
1 ) 주식의 발행 ························································214

2 ) 자본의 분류 ························································215
● 연습문제······························································· 218

Chapter 12 수익과 비용 ·························································226

1 수익 ································································· 226
1 ) 수익의 의의 ························································226

2 ) 수익의 인식 ······················································226

3 ) 수익의 분류 ························································227
1 비용 ································································· 229
1 ) 비용의 의의 ························································229

2 ) 비용의 인식 ························································229

3 ) 영업외비용 ··························································231

4 ) 법인세비용 ··························································231
● 연습문제······························································· 233

Part 03 결산 및 재무제표

Chapter 13 결산 ·····································································242
1 결산의 의의 및 절차 ········································· 242
2 결산정리 ··························································· 243
1 ) 결산정리의 의의 ················································· 243

2 ) 자산에 관한 결산정리 ········································ 243

3 ) 손익에 관한 결산정리 ········································ 246
3 기말결산정리 종합예제 ······································ 249
● 연습문제······························································· 254

Chapter 14 재무제표 ······························································262

1 재무제표의 의의와 종류 ···································· 262
1 ) 재무제표의 의의 ················································· 262

2 ) 재무제표의 종류 ················································· 262

3 ) 재무제표정보의 특성과 한계 ····························· 264
2 재무제표작성과 표시의 일반원칙 ······················· 264
1 ) 계속기업 ······························································ 264

2) 재무제표의 작성 책임과 공정한 표시 및 주석 264

3 ) 재무제표 항목의 구분과 통합표시 ···················· 264

4 ) 비교재무제표의 작성 ·········································· 265

5) 재무제표 항목의 표시와 분류의 계속성 ··········· 265

6 ) 재무제표의 보고양식 ·········································· 265
3 재무상태표 ························································ 265
1 ) 재무상태표의 의의 ············································· 265

2 ) 재무상태표의 작성기준 ······································ 266

3 ) 재무상태표의 양식 ············································· 266

4 ) 재무상태표의 유용성과 한계 ····························· 267
4 손익계산서 ························································ 268
1 ) 손익계산서의 의의 ············································· 268

2 ) 손익계산서의 작성기준 ······································ 268

3 ) 손익계산서의 양식 ············································· 269

4 ) 손익계산서의 유용성과 한계 ····························· 269
● 연습문제······························································· 270

▧ 참고문헌 ·····················································································277

▧ 연습문제 답안 ············································································278