회계와 사회

제 1 장 회계정보는 왜 필요하며, 어떤 역할을 하는가?
제 1 절 회계의 필요성 ···················································································16
1. 회계보고를 하는 이유 / 16
2. 회계정보는 유용한가? / 18
제 2 절 회계의 역할 ······················································································21
제 3 절 회계정보의 이해관계자 ·····································································24
1. 투자 및 신용의사결정에 필요한 회계정보 / 24
2. 경영의사결정에 필요한 회계정보 / 25
3. 세금계산에 필요한 회계정보 / 26
4. 정부활동을 이해하는 데 필요한 회계정보 / 27
5. 종교단체, 학교, 사회복지법인 등 비영리기관의 활동에 필요한 회계정보 / 28
6. 일반 이해관계자에게 도움을 주는 회계정보 / 29
제 4 절 국제화와 회계 ···················································································30
제 5 절 재무보고의 확장：ESG 공시 ····························································32
〈보론〉 사회발전과 회계 ················································································34

제 2 장 재무제표는 어떤 회계정보를 담고 있는가?
제 1 절 회계의 목적과 재무제표 ···································································46
제 2 절 재무상태표 ························································································48
1. 재무상태표는 어떻게 구성되어 있는가? / 48
2. 재무상태표 정보는 어떻게 활용할 수 있는가? / 51
제 3 절 손익계산서 ························································································52
1. 손익계산서는 어떻게 구성되어 있는가? / 52
2. 손익계산서 정보는 어떻게 활용할 수 있는가? / 53
제 4 절 자본변동표 ························································································55
1. 자본변동표는 어떻게 구성되어 있는가? / 55
2. 자본변동표 정보는 어떻게 활용할 수 있는가? / 56
제 5 절 현금흐름표 ························································································57
1. 현금흐름표는 어떻게 구성되어 있는가? / 58
2. 현금흐름 정보는 어떻게 활용할 수 있는가? / 59
3. 재무제표간에는 어떤 관계가 있는가? / 61
제 6 절 회계기준과 공시제도 ········································································63
1. 재무제표 작성을 위한 회계기준 / 63
2. 회계정보와 관련되는 법규와 공시제도 / 64

제 3 장 회계기록부터 재무제표 작성까지의 과정
제 1 절 회계기록의 대상 ···············································································76
1. 회계기록의 대상은 무엇인가? / 76
2. 회계기록은 어떻게 하는가? / 79
제 2 절 회계정보의 산출과정 ········································································87
1. 회계기록은 회계순환과정에 따라서 반복한다 / 87
2. 회계거래의 첫 기록인 분개란 무엇인가? / 89차 례 7
3. 회계기록의 두 번째 단계인 원장기록은? / 93
4. 원장잔액을 요약해서 시산표를 만든다 / 95
5. 시산표를 정리하면 재무제표가 작성된다 / 96
〈보론〉 수정분개 ····························································································99

제 4 장 영업활동과 관련된 회계정보
제 1 절 영업활동과 운전자본 ······································································116
1. 기업의 경영활동과 관련된 자원 / 116
2. 기업의 영업활동과 영업주기 / 120
3. 영업활동을 위해서는 운전자본이 필요하다 / 121
제 2 절 영업활동과 관련된 자산과 부채 ····················································122
1. 외상으로 판매하면 매출채권이 생긴다 / 122
2. 외상으로 구입하면 매입채무가 생긴다 / 123
3. 판매나 생산을 위해 보유하는 재고자산 / 124
제 3 절 기업성과를 나타내는 회계정보 ······················································127
1. 기업성과를 나타내는 이익의 구분 / 128
2. 수익과 비용은 언제 인식하는가? / 134

제 5 장 투자활동과 관련된 회계정보
제 1 절 기업의 투자활동 ·············································································148
제 2 절 투자활동과 관련된 자산 ·································································150
1. 금융자산 / 150
2. 유형자산 / 155
3. 무형자산 / 1578 차 례
제 3 절 자산은 공정가치로 평가되어야 하는가? ·······································160
1. 공정가치 평가에 대한 논란 / 160
2. 자산의 공정가치 평가 / 161
제 4 절 유형자산의 감가상각과 무형자산의 상각 ······································162
1. 감가상각은 원가의 배분이다 / 163
2. 감가상각방법을 알아보자 / 163
제 5 절 산업의 특성과 자산구조 ·································································165

제 6 장 재무활동과 관련된 회계정보
제 1 절 기업의 재무활동 ·············································································178
1. 타인으로부터 자금을 조달하다 / 179
2. 기업의 주인인 주주로부터 자금을 조달하다 / 180
3. 부채 또는 자기자본：어떤 방법으로 자금을 조달할 것인가? / 181
제 2 절 재무활동과 관련된 부채 ·································································183
1. 1년 이내에 상환해야 하는 부채 / 184
2. 1년 이후에 상환해야 하는 부채 / 184
제 3 절 재무활동과 관련된 자본 ·································································187
1. 주식에는 어떠한 종류가 있는가? / 187
2. 자본금이란 무엇인가? / 189
3. 자본잉여금이란 무엇인가? / 190
4. 이익잉여금이란 무엇인가? / 190
제 4 절 자본과 기업가치 ·············································································191
제 5 절 재무상태표의 형식과 내용 ·····························································192

제 7 장 현금흐름은 어떻게 보고하는가?
제 1 절 현금흐름 정보의 유용성 ·································································204
제 2 절 현금흐름표의 개요 ··········································································207
제 3 절 현금흐름표의 작성과 이해 ·····························································208
1. 영업활동으로 인한 현금흐름은 어떻게 보고하는가? / 209
2. 영업활동으로 인한 현금흐름과 당기순이익의 차이 / 212
3. 현금흐름표의 나머지 부분의 구성은 어떻게 되는가? / 217
제 4 절 현금흐름 정보의 활용 ····································································218
1. 현금흐름표의 활동별 금액을 해석하여 기업의 상황을 파악한다 / 218
2. 현금흐름표와 손익계산서를 함께 분석한다 / 220
3. 유동성과 안정성을 평가한다 / 220

제 8 장 회계방법의 선택에 따라서 회계정보가 변할 수 있다
제 1 절 재무제표 바로 읽기 ········································································232
1. 회계처리방법에 따라서 재무제표에 보고되는 정보가 달라질 수 있을까? / 232
2. 재무제표에 대해 올바로 이해하자 / 233
제 2 절 재무제표가 다르게 표시되는 이유 ·················································237
1. 현 금 / 238
2. 매출채권 / 238
3. 재고자산과 매출원가 / 239
4. 비유동자산(유형자산)의 원가 배분-감가상각 / 240
5. 부 채 / 241
6. 종 합 / 24210 차 례
제 3 절 매출원가의 산정 ·············································································243
1. 선입선출법：먼저 구입한 재고자산의 원가를 먼저 매출원가로 계상 / 246
2. 평균법：재고자산의 평균원가 적용 / 247
제 4 절 저가법에 따른 재고자산평가손실의 기록 ······································249
제 5 절 감가상각방법의 평가 ······································································250
제 6 절 여러 가지 비용의 검토 ··································································254
제 7 절 회계처리방법과 회계정책 ·······························································255
1. 회계의사결정은 경영자의 몫 / 255
2. 부정방지와 회계정보 유용성 향상을 위한 내부점검 / 256

제 9 장 경영을 위한 원가의 이해
제 1 절 원가와 경영 ····················································································268
1. 원가를 알고 경영을 하자 / 268
2. 원가와 비용을 구별하자 / 270
3. 관리회계와 재무회계의 차이점을 알자 / 270
제 2 절 기업의 종류와 원가 ········································································272
1. 도소매기업의 원가는 매출원가와 판매관리비이다 / 272
2. 제조기업의 원가는 제조원가가 중요하다 / 275
3. 서비스기업의 원가에는 공통비가 많다 / 277
4. 산업별로 원가구조가 다르다 / 279
제 3 절 원가의 흐름 ····················································································280
1. 제조기업의 원가흐름：재료구입에서 매출원가까지 / 280
2. 제조원가명세서로 보는 제조원가의 흐름 / 282

제10장 경영의사결정을 위한 회계
제 1 절 계획과 통제를 위한 예산 ·······························································296
1. 유비무환-계획과 통제를 하자 / 296
2. 예산으로 경영활동을 위한 계획 및 통제를 한다 / 296
3. 예산의 역할은 다양하다 / 298
4. 예산은 어떻게 편성하나? / 299
5. 비영리단체도 예산이 중요하다 / 301
6. 예산집행 후에는 원가차이 분석을 한다 / 302
제 2 절 원가-조업도-이익 분석 ··································································305
1. 원가-조업도-이익 분석을 이해하자 / 305
2. 원가-조업도-이익 분석을 활용하자 / 308
제 3 절 원가와 경영의사결정 ······································································310
1. 관련원가와 비관련원가를 구분하자 / 310
2. 경영의사결정에 따라 관련원가가 다르다 / 314

제11장 기업이 납부하는 세금
제 1 절 세금의 이해 ····················································································332
1. 왜 세금을 내야 할까요? / 332
2. 세금의 종류에는 어떤 것이 있나요? / 333
3. 모든 국민의 납세의무 / 335
제 2 절 부가가치세 ······················································································340
1. 음식값에도 포함된 부가가치세 / 340
2. 부가가치세의 과세대상은? / 342
3. 부가가치세가 면제될 수도 있다 / 344
4. 세금계산서의 작성과 교부 / 344
5. 부가가치세는 언제 신고?납부하나요? / 34612 차 례
제 3 절 법인세 ·····························································································347
1. 법인세란 무엇이고 어떻게 계산하나요? / 347
2. 법인세 계산을 위한 세무조정 / 349
3. 법인세는 언제 어떻게 신고?납부하나요? / 352
〈보론〉 법인세의 계산사례 ··········································································354

제12장 개인이 납부하는 세금
제 1 절 개인의 소득과 세금 ········································································366
1. 소득세란 무엇이고 어떻게 계산하나요? / 366
2. 종합소득에 포함되는 소득의 종류 / 369
3. 종합소득세는 어떻게 계산하고, 언제 신고하나요? / 375
제 2 절 부동산에 관한 세금 ········································································379
1. 부동산을 취득할 때 내는 세금 / 379
2. 부동산을 보유하고 있을 때 내는 세금 / 379
3. 부동산을 양도할 때 내는 세금 / 380
제 3 절 상속?증여와 세금 ·········································································383
1. 상속세는 어떻게 계산하나요? / 384
2. 증여세는 어떻게 계산하나요? / 388
〈보론〉 종합소득세의 계산사례 ···································································391

제 13장 재무제표를 활용한 기업활동의 분석
제 1 절 재무제표 분석의 필요성과 유의점 ·················································404
1. 재무제표 분석이 필요한 이유 / 404
2. 기업 재무정보는 어디서 구할 수 있는가? / 405
3. 재무정보를 해석할 때 유의해야 할 내용들 / 405차 례 13
제 2 절 재무제표 분석기법 ··········································································409
1. 변동액과 변동률의 분석：재무제표 항목의 변동을 분석하자 / 409
2. 추세 분석：재무제표 항목의 성장 추세를 분석하자 / 412
3. 공통형 분석：재무제표 항목의 상대적 크기를 분석하자 / 413
제 3 절 재무비율 분석 ·················································································414
1. 영업활동과 수익성비율：영업효율성을 평가하자 / 415
2. 투자활동과 활동성비율：투자효율성을 평가하자 / 419
3. 재무활동과 안정성비율：재무의사결정을 평가하자 / 420
4. 자기자본이익률의 분해를 통해 기업활동을 분석하자 / 422
5. 재무비율 분석에서는 판단의 기준이 필요하다 / 423
6. 재무비율 분석시 유의해야 할 점 / 425

제14장 회계정보의 투명성과 회계윤리
제 1 절 회계감사와 회계정보의 투명성 ······················································438
1. 회계감사는 왜 필요한가? / 438
2. 누가 회계감사업무를 수행하는가? / 440
3. 감사보고서와 감사의견 / 442
4. 회계감사를 받은 재무제표는 완벽한가? / 447
제 2 절 내부통제제도와 회계부정의 예방 ··················································448
1. 내부통제제도란 무엇인가? / 449
2. 내부통제의 원칙 / 450
3. 내부회계관리제도의 감사(검토)보고서 / 452
제 3 절 회계부정예방과 회계윤리 ·······························································454
1. 회계전문가는 회계윤리가 필요하다 / 455
2. 기업경영인의 회계윤리는 무엇인가? / 455
3. 회계감사인의 직업윤리는 무엇인가? / 458

찾아보기 ·································································································470