[3판] K-IFRS 회계원리 > 경제, 경영학

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.

목차

∙ 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

저자소개

정혜영 서울대학교 경영대학 졸업

캘리포니아대학교(Berkeley) 회계학 박사

한국회계학회 ‘학술상’ 수상

한국회계학회 「회계학연구」 편집위원장

한국회계학회 부회장

경희대학교 부총장

경희대학교 회계·세무학과 명예교수

<저서>

자본시장과 회계정보(양영각, 1993, 공저)

CEO를 위한 신경영학Ⅰ, Ⅱ, Ⅲ(무역경영사, 2001, 공저)

현대회계학원론(법문사, 2002, 공저)

경영·경제수학(무역경영사, 2014, 공저)

황문호 경희대학교 정경대학 졸업

고려대학교 경영학 박사

한국공인회계사(삼일회계법인 근무)

대전대학교 회계학과 조교수

한국회계학회 ‘우수논문상’ 수상

K-IFRS 질의·회신연석회의 위원

현 경희대학교 회계·세무학과 교수

<저서>

K-IFRS 현대회계학개론(신영사, 2012, 공저)

K-IFRS 고급재무회계(신영사, 2019, 공저)

이준일 서울대학교 경영대학 졸업

서울대학교 경영학 박사

한국회계학회 이사

한국회계정책학회 이사

한국회계학회 ‘우수논문상’ 수상

현 경희대학교 회계·세무학과 부교수

<저서>

주식회사 이야기 (이콘, 2023)

<논문>

언론의 ‘사내유보금’ 용어 오용 및 보도 양태(회계학연구, 2020, 공저)

The Accrual Anomaly and Mutual Funds: Korean Evidence(Pacific-Basin Finance Journal, 2017, 공저)

The Effect of Human Resource Investment in Internal Control on the Disclosure of Internal Control Weaknesses(Auditing: A Journal of Practice & Theory, 2013, 공저)

최승욱 고려대학교 공학사/경영학사

고려대학교 경영학 박사

한국회계학회, 한국경영학회, 한국회계정책학회 이사

한국회계학회 ‘우수논문상’ 수상

한국공인회계사회 ‘우수논문상’ 수상

현 경희대학교 회계·세무학과 부교수

<논문>

Audit hours and unit audit price of industry specialist auditors: Evidence from Korea(Contemporary Accounting Research, 2016, 공저)

Auditors and client investment efficiency(The Accounting Review, 2017, 공저)

Auditors' fee premiums and low‐quality internal controls(Contemporary Accounting Research, 2021, 공저)

배송

교환