K-IFRS 회계원리(2024) (3 판 | 양장본 Hardcover)

정혜영외지음

서울대학교경영대학졸업
캘리포니아대학교(Berkeley)회계학박사
한국회계학회‘학술상’수상
한국회계학회「회계학연구」편집위원장
한국회계학회부회장
경희대학교부총장
경희대학교회계·세무학과명예교수
〈저서〉
자본시장과회계정보(양영각,1993,공저)
CEO를위한신경영학Ⅰ,Ⅱ,Ⅲ(무역경영사,2001,공저)
현대회계학원론(법문사,2002,공저)
경영·경제수학(무역경영사,2014,공저)

ㆍ제3판머리말/3
ㆍ초판머리말/4

제1부재무회계의기초개념

제1장회계의기초개념················································15
제1절회계의의의································································································17
1.1회계란·········································································································17
1.2회계의기능과역할·······················································································18
제2절회계정보의이용자·······················································································19
제3절회계의사회적역할·····················································································23
3.1사회적자원의효율적배분···········································································23
3.2기타사회적기능···························································································24
제4절회계의분류································································································25
4.1재무회계·······································································································25
4.2관리회계·······································································································26
제5절우리나라의회계기준과회계감사제도·····························································28
5.1일반적으로인정된회계원칙·········································································28
5.2우리나라의회계기준······················································································29
5.3회계감사제도··································································································30

제2장재무제표의이해···············································33
제1절재무보고를위한개념체계············································································35
1.1개념체계의구조·····························································································35
1.2재무보고의목적·····························································································36
1.3재무정보의질적특성····················································································37
1.4재무제표요소································································································39
제2절수익ㆍ비용의인식과발생기준회계······························································42
2.1수익ㆍ비용의인식·························································································42
2.2발생기준회계································································································43
제3절재무제표의종류와표시···············································································44
3.1재무상태표····································································································45
3.2포괄손익계산서·······························································································53
3.3자본변동표····································································································58
3.4현금흐름표····································································································59
3.5재무제표에대한주석····················································································60
제4절재무제표의연계관계····················································································61
제5절개별재무제표와연결재무제표·······································································62

제2부회계순환

제3장거래의기록····················································75
제1절거래의정의와식별·····················································································77
1.1회계거래의정의·····························································································77
1.2거래의식별····································································································78
1.3거래의유형····································································································79
제2절거래의분석과기록·····················································································79
2.1단식부기와복식부기······················································································79
2.2거래의이중성································································································80
2.3거래의효과분석과기록················································································82
제3절계정··········································································································89
3.1의의와구조····································································································89
3.2계정기록방법································································································90
제4절분개와전기································································································93
4.1분개와분개장································································································93
4.2전기와원장····································································································98

제4장회계순환과재무제표작성·····················