신간도서

기초회계원리

함강국

고객평점
발행일2020.03.10
판형4x6배판
쪽수288
ISBN9791156858768
판매가격 17,800원
포인트 0점
배송비결제주문시 결제

총 금액 : 0원

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- 책소개 -


 본서의 특징은 회계를 처음 접하는 학습자들이 꼭 필요한 내용을 쉽게 이해할 수 있도록 하였다. 단원의 내용을 이론적으로 정리하고 예제를 통하여 단원의 핵심내용을 이해토록 하고 있으며, 주관식과 객관식 연습문제를 통하여 다시 한번 학습내용을 체득토록 하였다. 특히 객관식 연습문제는 한국세무사회가 주관하는 자격시험에 출제빈도가 높은 문제들을 엄선하여 전산회계 등의 회계 관련 자격증 취득에 필요한 이론학습에 도움되도록 단원별로 정리하여 제시하고 있다.


- 목차 -


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



- 저자소개 -

 

저자 | 함 강 국


• 일본 국립 新潟大學 경제학 박사
• 에너지관리공단(현 한국에너지공단) 근무 • 현재, 부천대학교 비서사무행정과 교수
한국종합경제연구원 연구위원


[저서 및 논문]
•『경영의 이해』(한올, 2019)
•『경영의 이해』(경영과회계, 2015)
•『현대 경영학원론』(명경사, 2012)(공저)
•『그린생산을 위한 물질흐름 원가회계』(강원대학교, 2012)(공저) •「기업결합회계기준의 국제적 수렴에 관한 연구
  : IASB·일본·한국의 비교검토를 중심으로」
   (新潟大學 대학원 박사학위논문, 2003) 외 다수





















































상품요약정보 : 서적
상품정보고시
도서명 상세설명페이지 참고
저자 상세설명페이지 참고
출판사 상세설명페이지 참고
크기 상세설명페이지 참고
쪽수 상세설명페이지 참고
제품구성 상세설명페이지 참고
출간일 상세설명페이지 참고
목차 또는 책소개 상세설명페이지 참고
거래조건에 관한 정보
거래조건
재화 등의 배송방법에 관한 정보 상품 상세설명페이지 참고
주문 이후 예상되는 배송기간 상품 상세설명페이지 참고
제품하자가 아닌 소비자의 단순변심, 착오구매에 따른 청약철회 시 소비자가 부담하는 반품비용 등에 관한 정보 배송ㆍ교환ㆍ반품 상세설명페이지 참고
제품하자가 아닌 소비자의 단순변심, 착오구매에 따른 청약철회가 불가능한 경우 그 구체적 사유와 근거 배송ㆍ교환ㆍ반품 상세설명페이지 참고
재화등의 교환ㆍ반품ㆍ보증 조건 및 품질보증 기준 소비자분쟁해결기준(공정거래위원회 고시) 및 관계법령에 따릅니다.
재화등의 A/S 관련 전화번호 상품 상세설명페이지 참고
대금을 환불받기 위한 방법과 환불이 지연될 경우 지연에 따른 배상금을 지급받을 수 있다는 사실 및 배상금 지급의 구체적 조건 및 절차 배송ㆍ교환ㆍ반품 상세설명페이지 참고
소비자피해보상의 처리, 재화등에 대한 불만처리 및 소비자와 사업자 사이의 분쟁처리에 관한 사항 소비자분쟁해결기준(공정거래위원회 고시) 및 관계법령에 따릅니다.
거래에 관한 약관의 내용 또는 확인할 수 있는 방법 상품 상세설명페이지 및 페이지 하단의 이용약관 링크를 통해 확인할 수 있습니다.
01. 반품기한
  • 단순 변심인 경우 : 상품 수령 후 7일 이내 신청
  • 상품 불량/오배송인 경우 : 상품 수령 후 3개월 이내, 혹은 그 사실을 알게 된 이후 30일 이내 반품 신청 가능
02. 반품 배송비
반품 배송비
반품사유 반품 배송비 부담자
단순변심 고객 부담이며, 최초 배송비를 포함해 왕복 배송비가 발생합니다. 또한, 도서/산간지역이거나 설치 상품을 반품하는 경우에는 배송비가 추가될 수 있습니다.
상품의 불량 또는 오배송 고객 부담이 아닙니다.
03. 배송상태에 따른 환불안내
환불안내
진행 상태 결제완료 상품준비중 배송지시/배송중/배송완료
어떤 상태 주문 내역 확인 전 상품 발송 준비 중 상품이 택배사로 이미 발송 됨
환불 즉시환불 구매취소 의사전달 → 발송중지 → 환불 반품회수 → 반품상품 확인 → 환불
04. 취소방법
  • 결제완료 또는 배송상품은 1:1 문의에 취소신청해 주셔야 합니다.
  • 특정 상품의 경우 취소 수수료가 부과될 수 있습니다.
05. 환불시점
환불시점
결제수단 환불시점 환불방법
신용카드 취소완료 후, 3~5일 내 카드사 승인취소(영업일 기준) 신용카드 승인취소
계좌이체 실시간 계좌이체 또는 무통장입금
취소완료 후, 입력하신 환불계좌로 1~2일 내 환불금액 입금(영업일 기준)
계좌입금
휴대폰 결제 당일 구매내역 취소시 취소 완료 후, 6시간 이내 승인취소
전월 구매내역 취소시 취소 완료 후, 1~2일 내 환불계좌로 입금(영업일 기준)
당일취소 : 휴대폰 결제 승인취소
익월취소 : 계좌입금
포인트 취소 완료 후, 당일 포인트 적립 환불 포인트 적립
06. 취소반품 불가 사유
  • 단순변심으로 인한 반품 시, 배송 완료 후 7일이 지나면 취소/반품 신청이 접수되지 않습니다.
  • 주문/제작 상품의 경우, 상품의 제작이 이미 진행된 경우에는 취소가 불가합니다.
  • 구성품을 분실하였거나 취급 부주의로 인한 파손/고장/오염된 경우에는 취소/반품이 제한됩니다.
  • 제조사의 사정 (신모델 출시 등) 및 부품 가격변동 등에 의해 가격이 변동될 수 있으며, 이로 인한 반품 및 가격보상은 불가합니다.
  • 뷰티 상품 이용 시 트러블(알러지, 붉은 반점, 가려움, 따가움)이 발생하는 경우 진료 확인서 및 소견서 등을 증빙하면 환불이 가능하지만 이 경우, 제반 비용은 고객님께서 부담하셔야 합니다.
  • 각 상품별로 아래와 같은 사유로 취소/반품이 제한 될 수 있습니다.

환불불가
상품군 취소/반품 불가사유
의류/잡화/수입명품 상품의 택(TAG) 제거/라벨 및 상품 훼손으로 상품의 가치가 현저히 감소된 경우
계절상품/식품/화장품 고객님의 사용, 시간경과, 일부 소비에 의하여 상품의 가치가 현저히 감소한 경우
가전/설치상품 전자제품 특성 상, 정품 스티커가 제거되었거나 설치 또는 사용 이후에 단순변심인 경우, 액정화면이 부착된 상품의 전원을 켠 경우 (상품불량으로 인한 교환/반품은 AS센터의 불량 판정을 받아야 합니다.)
자동차용품 상품을 개봉하여 장착한 이후 단순변심의 경우
CD/DVD/GAME/BOOK등 복제가 가능한 상품의 포장 등을 훼손한 경우
내비게이션, OS시리얼이 적힌 PMP 상품의 시리얼 넘버 유출로 내장된 소프트웨어의 가치가 감소한 경우
노트북, 테스크탑 PC 등 홀로그램 등을 분리, 분실, 훼손하여 상품의 가치가 현저히 감소하여 재판매가 불가할 경우
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