K-IFRS 회계원리
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9788925418766
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| Publication Date | 2024/02/25 |
| Pages/Weight/Size | 188*257*35mm |
| ISBN | 9788925418766 |
| Categories | 대학교재 > 경상계열 |
Description
제3판의 개정에서는 저자들이 본서를 강의하면서 학생들에게 받았던 질문이나 설명이 명확하지 못한 부분을 보완하고, 각 장에 있는 오·탈자 및 어색한 표현을 전반적으로 수정하였다. 주요 개정내용은 다음과 같다. 제2장에서 ‘재무보고를 위한 개념체계’를 개정된 K-IFRS 내용에 부합하도록 수정하였다. 제11장에서 금융자산 유형별(AC금융자산, FVOCI금융자산, FVPL금융자산)로 소개했던 기존의 회계처리를 금융자산 상품별(지분증권, 채무상품)로 재구성하여 설명하였다. 그리고 각 장에서 회계원리 수준을 넘는 것으로 판단되는 내용을 상당히 축소하였으며, 남아 있는 내용에 대해서는 보다 상세한 설명을 각주 등으로 보완하였다.
Contents
· 제3판 머리말 / 3
· 초판 머리말 / 4
제1부 재무회계의 기초개념
제1장 회계의 기초개념 ················································15
제1절 회계의 의의 ································································································17
1.1 회계란 ·········································································································17
1.2 회계의 기능과 역할 ·······················································································18
제2절 회계정보의 이용자 ·······················································································19
제3절 회계의 사회적 역할 ·····················································································23
3.1 사회적 자원의 효율적 배분 ···········································································23
3.2 기타 사회적 기능 ···························································································24
제4절 회계의 분류 ································································································25
4.1 재무회계 ·······································································································25
4.2 관리회계 ·······································································································26
제5절 우리나라의 회계기준과 회계감사제도 ·····························································28
5.1 일반적으로 인정된 회계원칙 ·········································································28
5.2 우리나라의 회계기준 ······················································································29
5.3 회계감사제도 ··································································································30
제2장 재무제표의 이해 ···············································33
제1절 재무보고를 위한 개념체계 ············································································35
1.1 개념체계의 구조 ·····························································································35
1.2 재무보고의 목적 ·····························································································36
1.3 재무정보의 질적 특성 ····················································································37
1.4 재무제표 요소 ································································································39
제2절 수익ㆍ비용의 인식과 발생기준 회계 ······························································42
2.1 수익ㆍ비용의 인식 ·························································································42
2.2 발생기준 회계 ································································································43
제3절 재무제표의 종류와 표시 ···············································································44
3.1 재무상태표 ····································································································45
3.2 포괄손익계산서 ·······························································································53
3.3 자본변동표 ····································································································58
3.4 현금흐름표 ····································································································59
3.5 재무제표에 대한 주석 ····················································································60
제4절 재무제표의 연계관계 ····················································································61
제5절 개별재무제표와 연결재무제표 ·······································································62
제2부 회계순환
제3장 거래의 기록 ····················································75
제1절 거래의 정의와 식별 ·····················································································77
1.1 회계거래의 정의 ·····························································································77
1.2 거래의 식별 ····································································································78
1.3 거래의 유형 ····································································································79
제2절 거래의 분석과 기록 ·····················································································79
2.1 단식부기와 복식부기 ······················································································79
2.2 거래의 이중성 ································································································80
2.3 거래의 효과분석과 기록 ················································································82
제3절 계정 ··········································································································89
3.1 의의와 구조 ····································································································89
3.2 계정 기록방법 ································································································90
제4절 분개와 전기 ································································································93
4.1 분개와 분개장 ································································································93
4.2 전기와 원장 ····································································································98
제4장 회계순환과 재무제표 작성 ······································113
제1절 회계순환 ··································································································115
제2절 결산절차 ··································································································116
2.1 수정전시산표 작성 ·······················································································117
2.2 수정분개 ·······································································································119
2.3 수정후시산표 작성 ·······················································································128
2.4 재무제표의 작성 ···························································································129
2.5 장부의 마감 ··································································································132
2.6 마감후시산표의 작성 ····················································································137
제3절 재무제표 작성 및 표시의 일반원칙 ·····························································138
[보론] 정산표를 이용한 재무제표 작성 ·································································140
제5장 상품매매기업의 회계순환 ·······································157
제1절 상품매매기업의 영업활동과 포괄손익계산서의 구조 ·······································159
1.1 상품매매기업의 영업활동 ·············································································159
1.2 상품매매기업 포괄손익계산서의 구조 ·························································160
제2절 상품매매거래의 기록방법 ············································································162
2.1 계속기록법 ····································································································162
2.2 실지재고조사법 ·····························································································163
제3절 상품매매거래의 기중 회계처리 ···································································166
3.1 계속기록법의 기중 회계처리 ·······································································166
3.2 실지재고조사법의 기중 회계처리 ································································167
3.3 매입과 매출의 부대비용 ··············································································168
제4절 상품매매기업의 회계순환 ············································································173
4.1 수정전시산표 작성 ·······················································································173
4.2 수정분개 ·······································································································175
4.3 재무제표 작성 ······························································································177
4.4 계정의 마감 ··································································································180
제3부 주요계정별 회계
제6장 금융자산I: 현금 및 수취채권 ···································197
제1절 금융자산의 의의 ························································································199
제2절 현금 및 현금성자산 ···················································································200
2.1 현금 ···········································································································200
2.2 현금성자산 ····································································································201
2.3 당좌예금과 은행거래 ····················································································202
2.4 소액현금제도 ································································································203
제3절 수취채권 ··································································································205
3.1 수취채권의 의의와 종류 ··············································································205
3.2 매출채권의 인식 ···························································································206
3.3 매출채권의 평가와 대손상각비의 인식 ·······················································209
3.4 매출채권의 양도와 제거 ··············································································216
제7장 재고자산·····················································229
제1절 재고자산의 의의와 취득원가 ······································································231
1.1 재고자산의 의의와 종류 ··············································································231
1.2 재고자산의 인식 ···························································································232
1.3 재고자산의 취득원가 ····················································································232
제2절 재고자산 매매거래의 기록방법 ··································································234
제3절 재고자산 원가흐름의 가정 ·········································································236
3.1 원가흐름의 가정이란 ····················································································236
3.2 선입선출법 ····································································································238
3.3 평균법 ·······································································································242
3.4 개별법 ·······································································································244
3.5 선입선출법과 평균법의 경제적 효과 비교 ··················································244
제4절 재고자산의 기말평가 ·················································································247
4.1 재고자산의 수량 파악 ··················································································247
4.2 수량부족과 재고자산감모손실 ······································································248
4.3 재고자산의 기말평가: 저가기준 ··································································249
제5절 추정에 의한 재고자산 평가 ········································································252
제8장 유형자산과 무형자산 ··········································267
제1절 유형자산의 의의와 취득원가 ······································································269
1.1 유형자산의 의의와 종류 ··············································································269
1.2 유형자산의 취득원가 ····················································································270
제2절 유형자산의 감가상각 ·················································································271
2.1 감가상각비란 ································································································271
2.2 감가상각방법의 종류와 선택 ·······································································272
2.3 감가상각방법에 따른 법인세 차이 ······························································277
2.4 감가상각의 회계처리 ····················································································278
제3절 유형자산의 취득 후 지출 ············································································284
제4절 유형자산의 기말평가 및 처분 ······································································286
4.1 유형자산의 손상과 재평가 ···········································································286
4.2 유형자산의 처분 ···························································································287
제5절 무형자산의 회계처리 ··················································································290
5.1 무형자산의 의의와 종류 ··············································································290
5.2 무형자산의 취득과 상각 ··············································································292
5.3 연구개발투자에 대한 회계처리 ····································································293
제9장 부채·························································307
제1절 부채의 의의와 종류 ···················································································309
제2절 지급채무와 기타유동부채 ············································································310
2.1 지급채무 ·······································································································310
2.2 기타유동부채 ································································································311
제3절 화폐의 시간가치 ························································································313
3.1 화폐액의 미래가치와 현재가치 ····································································313
3.2 연금 현금흐름의 현재가치와 미래가치 ·······················································316
제4절 사채 발행에 의한 자금조달과 회계처리 ························································318
4.1 사채(社債)란 무엇인가 ·················································································318
4.2 사채등급과 사채발행가격의 관계 ································································320
4.3 사채의 액면발행, 할인발행 및 할증발행 ····················································322
4.4 사채 발행과 이자비용의 인식 ·····································································324
4.5 사채의 조기상환 ···························································································332
제5절 충당부채 ··································································································334
5.1 우발부채와 충당부채 ····················································································334
5.2 제품보증충당부채 ·························································································336
5.3 퇴직급여부채 ································································································338
제10장 자본 ·························································349
제1절 주식회사제도와 자금조달 ············································································351
1.1 주식회사제도란 ·····························································································351
1.2 주식발행을 통한 자금조달 ···········································································351
1.3 주식의 종류 ··································································································352
제2절 재무상태표의 자본 구성 ·············································································353
제3절 주식의 발행 ······························································································356
3.1 주식의 액면금액 ···························································································356
3.2 주식발행의 형태와 회계처리 ·······································································356
제4절 이익잉여금 ·······························································································359
4.1 이익잉여금의 의의와 분류 ···········································································359
4.2 이익잉여금의 처분과 변동 ···········································································360
제5절 자기주식거래 및 주식수의 변동 ··································································364
5.1 자기주식거래 ································································································364
5.2 주식수의 변동: 주식배당, 무상증자, 액면분할 ···········································368
제6절 자본변동표 ·······························································································374
제11장 금융자산II: 지분증권과 채무상품 ·······························389
제1절 금융자산의 회계적 분류 ·············································································391
1.1 금융상품의 분류 ···························································································391
1.2 관계기업투자와 종속기업투자 ······································································394
제2절 채무상품의 회계처리 ··················································································394
2.1 AC금융자산 ··································································································395
2.2 FVOCI금융자산(채무상품) ···········································································400
2.3 FVPL금융자산(채무상품) ·············································································405
제3절 지분상품의 회계처리 ··················································································408
3.1 FVOCI금융자산(지분상품) ···········································································408
3.2 FVPL금융자산(지분상품) ·············································································412
제4부 현금흐름표와 재무제표분석
제12장 현금흐름표 ···················································429
제1절 현금흐름표의 의의와 구조 ··········································································431
제2절 현금흐름의 유형 ························································································432
제3절 현금흐름표의 작성 ·····················································································435
3.1 영업활동현금흐름의 측정 ·············································································436
3.2 투자활동현금흐름의 측정 ·············································································447
3.3 재무활동현금흐름의 측정 ·············································································448
제13장 재무제표분석 ·················································463
제1절 재무제표분석의 의의 ··················································································465
1.1 재무제표분석이란 ·························································································465
1.2 재무제표분석의 목적 ····················································································466
1.3 재무제표분석에서 파악해야 할 주요 내용 ··················································466
제2절 추세분석과 기업 간 비교분석 ······································································467
2.1 추세분석: 성장성 분석 ················································································467
2.2 공통형 재무제표와 기업 간 비교 ································································471
제3절 재무비율 분석 ···························································································475
3.1 수익성 분석 ··································································································475
3.2 재무위험 분석 ······························································································477
3.3 활동성 분석 ··································································································480
3.4 종합분석 ·······································································································483
제4절 재무제표분석의 한계점 ···············································································484
부록 ·································································497
찾아보기 ·····························································574
· 초판 머리말 / 4
제1부 재무회계의 기초개념
제1장 회계의 기초개념 ················································15
제1절 회계의 의의 ································································································17
1.1 회계란 ·········································································································17
1.2 회계의 기능과 역할 ·······················································································18
제2절 회계정보의 이용자 ·······················································································19
제3절 회계의 사회적 역할 ·····················································································23
3.1 사회적 자원의 효율적 배분 ···········································································23
3.2 기타 사회적 기능 ···························································································24
제4절 회계의 분류 ································································································25
4.1 재무회계 ·······································································································25
4.2 관리회계 ·······································································································26
제5절 우리나라의 회계기준과 회계감사제도 ·····························································28
5.1 일반적으로 인정된 회계원칙 ·········································································28
5.2 우리나라의 회계기준 ······················································································29
5.3 회계감사제도 ··································································································30
제2장 재무제표의 이해 ···············································33
제1절 재무보고를 위한 개념체계 ············································································35
1.1 개념체계의 구조 ·····························································································35
1.2 재무보고의 목적 ·····························································································36
1.3 재무정보의 질적 특성 ····················································································37
1.4 재무제표 요소 ································································································39
제2절 수익ㆍ비용의 인식과 발생기준 회계 ······························································42
2.1 수익ㆍ비용의 인식 ·························································································42
2.2 발생기준 회계 ································································································43
제3절 재무제표의 종류와 표시 ···············································································44
3.1 재무상태표 ····································································································45
3.2 포괄손익계산서 ·······························································································53
3.3 자본변동표 ····································································································58
3.4 현금흐름표 ····································································································59
3.5 재무제표에 대한 주석 ····················································································60
제4절 재무제표의 연계관계 ····················································································61
제5절 개별재무제표와 연결재무제표 ·······································································62
제2부 회계순환
제3장 거래의 기록 ····················································75
제1절 거래의 정의와 식별 ·····················································································77
1.1 회계거래의 정의 ·····························································································77
1.2 거래의 식별 ····································································································78
1.3 거래의 유형 ····································································································79
제2절 거래의 분석과 기록 ·····················································································79
2.1 단식부기와 복식부기 ······················································································79
2.2 거래의 이중성 ································································································80
2.3 거래의 효과분석과 기록 ················································································82
제3절 계정 ··········································································································89
3.1 의의와 구조 ····································································································89
3.2 계정 기록방법 ································································································90
제4절 분개와 전기 ································································································93
4.1 분개와 분개장 ································································································93
4.2 전기와 원장 ····································································································98
제4장 회계순환과 재무제표 작성 ······································113
제1절 회계순환 ··································································································115
제2절 결산절차 ··································································································116
2.1 수정전시산표 작성 ·······················································································117
2.2 수정분개 ·······································································································119
2.3 수정후시산표 작성 ·······················································································128
2.4 재무제표의 작성 ···························································································129
2.5 장부의 마감 ··································································································132
2.6 마감후시산표의 작성 ····················································································137
제3절 재무제표 작성 및 표시의 일반원칙 ·····························································138
[보론] 정산표를 이용한 재무제표 작성 ·································································140
제5장 상품매매기업의 회계순환 ·······································157
제1절 상품매매기업의 영업활동과 포괄손익계산서의 구조 ·······································159
1.1 상품매매기업의 영업활동 ·············································································159
1.2 상품매매기업 포괄손익계산서의 구조 ·························································160
제2절 상품매매거래의 기록방법 ············································································162
2.1 계속기록법 ····································································································162
2.2 실지재고조사법 ·····························································································163
제3절 상품매매거래의 기중 회계처리 ···································································166
3.1 계속기록법의 기중 회계처리 ·······································································166
3.2 실지재고조사법의 기중 회계처리 ································································167
3.3 매입과 매출의 부대비용 ··············································································168
제4절 상품매매기업의 회계순환 ············································································173
4.1 수정전시산표 작성 ·······················································································173
4.2 수정분개 ·······································································································175
4.3 재무제표 작성 ······························································································177
4.4 계정의 마감 ··································································································180
제3부 주요계정별 회계
제6장 금융자산I: 현금 및 수취채권 ···································197
제1절 금융자산의 의의 ························································································199
제2절 현금 및 현금성자산 ···················································································200
2.1 현금 ···········································································································200
2.2 현금성자산 ····································································································201
2.3 당좌예금과 은행거래 ····················································································202
2.4 소액현금제도 ································································································203
제3절 수취채권 ··································································································205
3.1 수취채권의 의의와 종류 ··············································································205
3.2 매출채권의 인식 ···························································································206
3.3 매출채권의 평가와 대손상각비의 인식 ·······················································209
3.4 매출채권의 양도와 제거 ··············································································216
제7장 재고자산·····················································229
제1절 재고자산의 의의와 취득원가 ······································································231
1.1 재고자산의 의의와 종류 ··············································································231
1.2 재고자산의 인식 ···························································································232
1.3 재고자산의 취득원가 ····················································································232
제2절 재고자산 매매거래의 기록방법 ··································································234
제3절 재고자산 원가흐름의 가정 ·········································································236
3.1 원가흐름의 가정이란 ····················································································236
3.2 선입선출법 ····································································································238
3.3 평균법 ·······································································································242
3.4 개별법 ·······································································································244
3.5 선입선출법과 평균법의 경제적 효과 비교 ··················································244
제4절 재고자산의 기말평가 ·················································································247
4.1 재고자산의 수량 파악 ··················································································247
4.2 수량부족과 재고자산감모손실 ······································································248
4.3 재고자산의 기말평가: 저가기준 ··································································249
제5절 추정에 의한 재고자산 평가 ········································································252
제8장 유형자산과 무형자산 ··········································267
제1절 유형자산의 의의와 취득원가 ······································································269
1.1 유형자산의 의의와 종류 ··············································································269
1.2 유형자산의 취득원가 ····················································································270
제2절 유형자산의 감가상각 ·················································································271
2.1 감가상각비란 ································································································271
2.2 감가상각방법의 종류와 선택 ·······································································272
2.3 감가상각방법에 따른 법인세 차이 ······························································277
2.4 감가상각의 회계처리 ····················································································278
제3절 유형자산의 취득 후 지출 ············································································284
제4절 유형자산의 기말평가 및 처분 ······································································286
4.1 유형자산의 손상과 재평가 ···········································································286
4.2 유형자산의 처분 ···························································································287
제5절 무형자산의 회계처리 ··················································································290
5.1 무형자산의 의의와 종류 ··············································································290
5.2 무형자산의 취득과 상각 ··············································································292
5.3 연구개발투자에 대한 회계처리 ····································································293
제9장 부채·························································307
제1절 부채의 의의와 종류 ···················································································309
제2절 지급채무와 기타유동부채 ············································································310
2.1 지급채무 ·······································································································310
2.2 기타유동부채 ································································································311
제3절 화폐의 시간가치 ························································································313
3.1 화폐액의 미래가치와 현재가치 ····································································313
3.2 연금 현금흐름의 현재가치와 미래가치 ·······················································316
제4절 사채 발행에 의한 자금조달과 회계처리 ························································318
4.1 사채(社債)란 무엇인가 ·················································································318
4.2 사채등급과 사채발행가격의 관계 ································································320
4.3 사채의 액면발행, 할인발행 및 할증발행 ····················································322
4.4 사채 발행과 이자비용의 인식 ·····································································324
4.5 사채의 조기상환 ···························································································332
제5절 충당부채 ··································································································334
5.1 우발부채와 충당부채 ····················································································334
5.2 제품보증충당부채 ·························································································336
5.3 퇴직급여부채 ································································································338
제10장 자본 ·························································349
제1절 주식회사제도와 자금조달 ············································································351
1.1 주식회사제도란 ·····························································································351
1.2 주식발행을 통한 자금조달 ···········································································351
1.3 주식의 종류 ··································································································352
제2절 재무상태표의 자본 구성 ·············································································353
제3절 주식의 발행 ······························································································356
3.1 주식의 액면금액 ···························································································356
3.2 주식발행의 형태와 회계처리 ·······································································356
제4절 이익잉여금 ·······························································································359
4.1 이익잉여금의 의의와 분류 ···········································································359
4.2 이익잉여금의 처분과 변동 ···········································································360
제5절 자기주식거래 및 주식수의 변동 ··································································364
5.1 자기주식거래 ································································································364
5.2 주식수의 변동: 주식배당, 무상증자, 액면분할 ···········································368
제6절 자본변동표 ·······························································································374
제11장 금융자산II: 지분증권과 채무상품 ·······························389
제1절 금융자산의 회계적 분류 ·············································································391
1.1 금융상품의 분류 ···························································································391
1.2 관계기업투자와 종속기업투자 ······································································394
제2절 채무상품의 회계처리 ··················································································394
2.1 AC금융자산 ··································································································395
2.2 FVOCI금융자산(채무상품) ···········································································400
2.3 FVPL금융자산(채무상품) ·············································································405
제3절 지분상품의 회계처리 ··················································································408
3.1 FVOCI금융자산(지분상품) ···········································································408
3.2 FVPL금융자산(지분상품) ·············································································412
제4부 현금흐름표와 재무제표분석
제12장 현금흐름표 ···················································429
제1절 현금흐름표의 의의와 구조 ··········································································431
제2절 현금흐름의 유형 ························································································432
제3절 현금흐름표의 작성 ·····················································································435
3.1 영업활동현금흐름의 측정 ·············································································436
3.2 투자활동현금흐름의 측정 ·············································································447
3.3 재무활동현금흐름의 측정 ·············································································448
제13장 재무제표분석 ·················································463
제1절 재무제표분석의 의의 ··················································································465
1.1 재무제표분석이란 ·························································································465
1.2 재무제표분석의 목적 ····················································································466
1.3 재무제표분석에서 파악해야 할 주요 내용 ··················································466
제2절 추세분석과 기업 간 비교분석 ······································································467
2.1 추세분석: 성장성 분석 ················································································467
2.2 공통형 재무제표와 기업 간 비교 ································································471
제3절 재무비율 분석 ···························································································475
3.1 수익성 분석 ··································································································475
3.2 재무위험 분석 ······························································································477
3.3 활동성 분석 ··································································································480
3.4 종합분석 ·······································································································483
제4절 재무제표분석의 한계점 ···············································································484
부록 ·································································497
찾아보기 ·····························································574