영문재무제표 회계원리 Accounting Principle

Chapter 1. Basics of Accounting(회계의 기초)
Section 01 Definition of Accounting and Accounting Information User
Section 02 Statement of Financial Position and Statement of Income
Section 03 Account
Section 04 Accounting Transaction and Dual Effect of Accounting
Section 05 Journal and Journal Entry
Section 06 Posting and General Ledger
Exercise

Chapter 2. Closing and Financial Statements(결산과 재무제표)
Section 01 Closing
Section 02 Year-end Adjusting Entry
Section 03 Estimated Item-Depreciation
Section 04 Closing Cycle Case
Section 05 Trial Balance
Section 06 Year-end Adjusting Entry and Adjusted Trial Balance
Section 07 Closing the Book
Section 08 Preparing Financial Statements
Section 09 Work Sheet
Exercise

Chapter 3. Accounting for Merchandising Operation(상품매매업의 회계)
Section 01 Merchandising Operation
Section 02 Inventory System
Section 03 Merchandising Operation Case
Section 04 Net Sales & Net Purchase
Exercise

Chapter 4. Accounting Theory and Financial Statements(회계이론과 재무제표)
Section 01 Financial Accounting and Managerial Accounting
Section 02 Generally Accepted Accounting Principle and External Audit
Section 03 Financial Accounting Theory－Conceptual Framework
Section 04 Financial Statements
Exercise

Chapter 5. Inventory(재고자산)
Section 01 Inventory Cost
Section 02 Ending Inventory
Section 03 Ending Inventory－Estimation
Section 04 Shrinkage and Write-down of Inventory
Exercise

Chapter 6. Property, Plant and Equipment and Intangible Asset(유형자산과 무형자산)
Section 01 Nature of Property, Plant and Equipment
Section 02 Depreciation of Property, Plant and Equipment
Section 03 Disclosure and Disposal of Property, Plant and Equipment
Section 04 Intangible Asset
Exercise

Chapter 7. Financial AssetⅠ－General(금융자산Ⅰ－일반 사항)
Section 01 Financial Asset
Section 02 Cash and Cash Equivalent
Section 03 Checking Account and Note Receivable
Section 04 Receivable
Section 05 Bad Debt
Exercise

Chapter 8. Financial AssetⅡ－Security(금융자산Ⅱ－유가증권)
Section 01 Financial Asset－Security
Section 02 Time Value of Money
Section 03 Trading Security
Section 04 Available-for-Sale Security
Section 05 Held-to-Maturity Security
Exercise

Chapter 9. LiabilityⅠ－General and Bond Payable(부채Ⅰ－일반 사항 및 사채)
Section 01 Definition and Classification of Liability
Section 02 Bond
Exercise

Chapter 10. LiabilityⅡ－Other(부채Ⅱ－기타의 부채)
Section 01 Classification of Liability
Section 02 Current Liability
Section 03 Contingent Liability and Provision
Exercise

Chapter 11. Equity and Dividend(자본과 배당)
Section 01 Equity
Section 02 Capital Stock
Section 03 Additional Paid-in Capital
Section 04 Retained Earnings
Section 05 Capital Adjustment and Other Comprehensive Income
Section 06 Statement of Changes in Equity
Exercise

Chapter 12. Revenue and Expense(수익과 비용)
Section 01 Revenue and Expense
Section 02 Revenue Recognition
Section 03 Expense Recognition
Exercise

Chapter 13. Statement of Cash Flows(현금흐름표)
Section 01 Characteristic and Usefulness of Statement of Cash Flows
Section 02 Preparation of Statement of Cash Flows
Section 03 Comprehensive Case
Exercise

Chapter 14. Financial Analysis(재무분석)
Section 01 Definition and Usefulness of Financial Analysis
Section 02 Classification of Financial Analysis
Section 03 Financial Ratio Analysis
Section 04 Limitation of Financial Analysis
Exercise

Appendix
Appendix A 회계용어사전(한영/영한)
Appendix B 현재가치표(Present Value Tables)
Appendix C 재무제표 양식(국문/영문)－일반기업회계기준(KAS-NPEs)
Appendix D 일반기업회계기준(KAS-NPEs)의 목차