목차Part 01 회계의 기초Chapter 01 회계의 기본개념 ····················································· 141 회계의 의의와 목적 ············································· 141) 회계의 의의 ·························································· 142) 회계의 목적 ·························································· 152 회계의 분류 ························································ 151) 정보이용자에 따른 분류 ······································· 152) 영리성 유·무에 따른 분류 ···································· 163) 컴퓨터 이용 여부에 따른 분류 ···························· 173 부기와 회계 ························································ 181) 부기와 회계의 차이 ·············································· 182) 단식부기와 복식부기 ············································ 184 회계단위와 회계기간 ··········································· 191) 회계단위 ································································ 192) 회계기간(회계연도) ··············································· 19● 연습문제 ································································· 22Chapter 02 재무상태와 경영성과 ··············································· 261 기업의 재무상태 ·················································· 261) 자산(Assets) ·························································· 262) 부채(Liabilities) ··················································· 283) 자본(Owner's equity) ········································· 284) 재무상태표 ···························································· 292 기업의 경영성과 ·················································· 311) 수익(Revenue) ····················································· 312) 비용(Expense) ····················································· 323) 손익계산서 ···························································· 343 순손익의 계산 ····················································· 361) 재산법(순자산비교법) ············································ 362) 손익법(총거래기록법) ············································ 374 재무상태표와 손익계산서의 상호관련성 ················ 39● 연습문제 ································································· 42Chapter 03 회계순환과정(1): 회계기간 중의 기록과정 ·············· 501 회계순환과정 ······················································· 502 회계상의 거래 ····················································· 511) 회계상 거래 ·························································· 512) 거래의 8요소(결합관계) ········································ 513) 거래의 종류 ·························································· 533 계정 ··································································· 551) 계정의 의의 ·························································· 552) 계정의 분류 ·························································· 563) 계정의 기입방법 ··················································· 574) 거래의 이중성과 대차평균의 원리 ······················· 574 분개와 전기 ························································ 581) 분개 ······································································· 582) 전기 ······································································· 605 회계장부와 전표제도 ··········································· 621) 회계장부 ································································ 622) 장부조직 ································································ 623) 전표제도 ································································ 63● 연습문제 ································································· 66Chapter 04 회계순환과정(2): 회계기간 말의 결산과정 ·············· 741 결산의 의의 및 절차 ··········································· 741) 결산의 의의 ·························································· 742) 결산절차 ································································ 742 시산표와 정산표 ·················································· 751) 시산표의 작성 ······················································· 752) 정산표 ··································································· 773 결산정리분개 ······················································· 791) 결산정리의 의의 ··················································· 792) 자산·부채에 관한 결산정리 ·································· 793) 손익에 관한 결산정리 ·········································· 804 장부의 마감 ························································ 801) 손익계산서 계정의 마감 ······································· 802) 재무상태표계정 마감 ············································ 813) 재무상태표 계정의 마감 ······································· 835 재무제표의 작성 ·················································· 83● 연습문제 ································································· 84Part 02 계정과목별 회 계 처 리Chapter 05 현금·예금 및 단기매매증권 ····································· 921 현금및현금성자산 ················································ 921) 현금및현금성자산 ·················································· 922) 현금 ······································································· 933) 현금과부족 ···························································· 934) 현금출납장 ···························································· 952 소액현금제도 ······················································· 951) 소액현금계정의 의의 ············································ 952) 소액현금제도 ························································· 953) 소액현금의 회계처리 ············································ 963 요구불예금과 단기금융상품 ·································· 971) 보통예금 ································································ 972) 당좌예금 ································································ 973) 당좌차월 ································································ 984) 단기금융상품 ························································· 994 단기매매증권 ······················································· 991) 유가증권의 뜻 ······················································· 992) 단기매매증권의 취득 및 처분 ······························ 993) 단기매매증권의 공정가치 평가 ·························· 1004) 단기매매증권의 이자와 배당금 수익 ················· 100● 연습문제 ······························································· 102Chapter 06 재고자산 ······························································· 1101 재고자산 ··························································· 1101) 재고자산의 의의 ················································· 1102) 재고자산의 취득원가 ·········································· 1113) 재고자산의 조정항목 ·········································· 1114) 상품매매등식 ······················································ 1112 상품매매거래의 기록(회계처리) ·························· 1131) 단일상품계정 ······················································ 1132) 분할상품계정 ······················································ 1153) 매출총손익계산 ··················································· 1183 상품매매활동과 보조기록 ··································· 1201) 매입장 ································································· 1202) 매출장 ································································· 1213) 상품재고장 ·························································· 1234 재고자산의 평가 ··············································· 1281) 수량결정방법 ······················································ 1282) 단가결정방법 ······················································ 1295 재고자산감모손실과 평가손실 ···························· 1311) 재고자산감모손실 ··············································· 1312) 재고자산평가손실 ··············································· 131● 연습문제 ······························································· 133Chapter 07 수취채권과 지급채무 ············································· 1421 외상채권과 외상채무 ········································· 1421) 외상매출금과 외상매입금 ··································· 1422) 통제계정과 인명계정 ·········································· 1423) 신용카드채권·채무 ·············································· 1432 어음채권과 어음채무 ········································· 1451) 어음의 의의 및 분류 ·········································· 1452) 받을어음과 지급어음 ·········································· 1463) 어음의 추심과 지급 ············································ 1474) 어음의 배서와 할인 ············································ 1473 대손상각비와 대손충당금 ··································· 1491) 대손의 회계처리 ················································· 1492) 결산시 대손충당금의 처리 ································· 1503) 매출채권의 대손발생 ·········································· 1514) 대손처리한 채권의 회수 ···································· 1524 기타의 채권과 채무 ········································· 1521) 기타채권·채무의 종류 ········································· 1522) 미수금과 미지급금 ············································· 1533) 선급금과 선수금 ················································· 1534) 대여금과 차입금 ················································· 1535) 주·임·종 단기채권과 예수금 ······························· 1546) 가지급금과 가수금 ············································· 154● 연습문제 ······························································· 156Chapter 08 유형자산 ······························································· 1661 유형자산의 의의와 취득 ···································· 1661) 유형자산의 의의 ················································· 1662) 유형자산의 취득 ··············································· 1662 유형자산의 취득 후 지출 ·································· 1681) 자본적 지출과 수익적 지출의 의의 ·················· 1682) 자본적 지출과 수익적 지출의 회계처리 ··········· 1683) 오류시 효과 ························································ 1693 유형자산의 감가상각 ········································· 1701) 감가상각의 의의 ················································· 1702) 감가상각의 3요소 ··············································· 1703) 감가상각의 계산방법 ·········································· 1714) 감가상각의 회계처리 ·········································· 1724 유형자산의 처분 ··············································· 173● 연습문제 ······························································· 174Chapter 09 무형자산과 투자자산 ············································· 1821 무형자산 ··························································· 1821) 무형자산의 의의 ················································· 1822) 무형자산의 종류 ················································· 1823) 무형자산의 취득원가 ·········································· 1834) 무형자산의 상각 ················································· 1832 투자자산 ··························································· 1851) 투자자산의 의의 ················································· 1852) 투자자산의 종류 ················································· 1853 기타비유동자산 ················································· 1861) 기타비유동자산의 의의 ······································ 1862) 기타비유동자산의 종류 ······································ 186● 연습문제 ······························································· 188Chapter 10 부채 ······································································ 1941 부채 ································································· 1941) 부채의 의의 ························································ 1942) 유동부채 ······························································ 1943) 비유동부채 ·························································· 1952 사채 ································································· 1951) 사채의 의의 ························································ 1952) 사채의 발행 ························································ 1963) 사채의 이자지급 ················································· 1974) 사채의 상환 ························································ 1993 퇴직급여충당부채 ·············································· 2001) 퇴직일시금제도 ··················································· 2002) 퇴직연금제도 ······················································ 201● 연습문제 ······························································· 203Chapter 11 자본 ······································································ 2101 개인기업의 자본 및 세금 ·································· 2101) 자본금 ································································· 2102) 인출금 ································································· 2103) 개인기업의 세금 ················································· 2112 주식회사의 자본 ··············································· 2131) 주식의 발행 ························································ 2142) 자본의 분류 ························································ 215● 연습문제 ······························································· 218Chapter 12 수익과 비용 ·························································· 2261 수익 ································································· 2261) 수익의 의의 ························································ 2262) 수익의 인식 ······················································ 2263) 수익의 분류 ························································ 2272 비용 ································································· 2291) 비용의 의의 ························································ 2292) 비용의 인식 ························································ 2293) 영업외비용 ·························································· 2314) 법인세비용 ·························································· 231● 연습문제 ······························································· 233Part 03 결산 및 재무제표Chapter 13 결산 ······································································ 2421 결산의 의의 및 절차 ········································· 2422 결산정리 ··························································· 2431) 결산정리의 의의 ················································· 2432) 자산에 관한 결산정리 ········································ 2433) 손익에 관한 결산정리 ········································ 2463 기말결산정리 종합예제 ······································ 249● 연습문제 ······························································· 254Chapter 14 재무제표 ······························································· 2621 재무제표의 의의와 종류 ···································· 2621) 재무제표의 의의 ················································· 2622) 재무제표의 종류 ················································· 2623) 재무제표정보의 특성과 한계 ····························· 2642 재무제표작성과 표시의 일반원칙 ······················· 2641) 계속기업 ······························································ 2642) 재무제표의 작성 책임과 공정한 표시 및 주석 2643) 재무제표 항목의 구분과 통합표시 ···················· 2644) 비교재무제표의 작성 ·········································· 2655) 재무제표 항목의 표시와 분류의 계속성 ··········· 2656) 재무제표의 보고양식 ·········································· 2653 재무상태표 ························································ 2651) 재무상태표의 의의 ············································· 2652) 재무상태표의 작성기준 ······································ 2663) 재무상태표의 양식 ············································· 2664) 재무상태표의 유용성과 한계 ····························· 2674 손익계산서 ························································ 2681) 손익계산서의 의의 ············································· 2682) 손익계산서의 작성기준 ······································ 2683) 손익계산서의 양식 ············································· 2694) 손익계산서의 유용성과 한계 ····························· 269● 연습문제 ······························································· 270▧ 참고문헌 ······················································································ 277▧ 연습문제 답안 ············································································· 278