영문재무제표 회계원리 (4 판)

심요순

연세대학교경제학과졸업
UniversityofSouthernCalifornia,MBA
공인회계사(한국/미국),세무사
삼일회계법인근무
금융감독원근무
중앙회계법인근무
현)우리회계법인부대표
현)연세대학교경제대학원겸임교수
현)한국공인회계사회부회장

1장.회계의기초(BasicsofAccounting)ㆍ1
1절회계의정의와회계정보이용자
(DefinitionofAccountingandAccountingInformationUser)···································2
2절재무상태표와손익계산서
(StatementofFinancialPositionandStatementofIncome)····································5
3절계정(Account)················································································································17
4절회계거래와거래의이중성
(AccountingTransactionandDualEffectofAccounting)······································25
5절분개와분개장(JournalEntryandJournal))·······························································32
6절전기와총계정원장(PostingandGeneralLedger)·····················································36
연습문제·································································································································38
2장.결산과재무제표(ClosingandFinancialStatements)ㆍ49
1절결산(Closing)··················································································································50
2절기말수정분개(Year-endAdjustingEntry)···································································52
3절감가상각비(DepreciationExpense)··············································································61
4절종합예제·························································································································65
5절시산표(TrialBalance)····································································································67
6절기말수정분개와수정후시산표
(Year-endAdjustingEntryandAdjustedTrialBalance)·······································69
7절장부마감(ClosingtheBook)·························································································72
8절재무제표작성(PreparingFinancialStatements)························································78
9절정산표(WorkSheet)······································································································82
연습문제·································································································································83
3장.상품매매업의회계(AccountingforMerchandisingOperation)ㆍ97
1절상품매매업(MerchandisingOperation)········································································98
2절재고자산의수량기록방법(InventorySystem)························································100
3절종합예제·······················································································································106
4절순매출액및순매입액(NetSales&NetPurchase)················································110
연습문제·······························································································································118
도서출판용감한신간도서안내
도서출판용감한
4장.회계이론과재무제표(AccountingTheoryandFinancialStatements)ㆍ133
1절재무회계와관리회계(FinancialAccountingandManagerialAccounting)···········134
2절일반적으로인정된회계원칙과외부감사
(GenerallyAcceptedAccountingPrincipleandExternalAudit)·························136
3절재무회계이론-개념체계
(FinancialAccountingTheory－ConceptualFramework)······································139
4절재무제표(FinancialStatements)·················································································146
연습문제·······························································································································152
5장.재고자산(Inventory)ㆍ157
1절재고자산의취득원가(InventoryCost)········································································158
2절기말재고자산(EndingInventory)················································································160
3절기말재고자산-추정(EndingInventory－Estimation)··················································170
4절재고자산감모손실과재고자산평가손실
(ShrinkageandWrite-downofInventory)·····························································173
연습문제·······························································································································180
6장.유형자산과무형자산
(Property,PlantandEquipmentandIntangibleAsset)ㆍ199
1절유형자산의특징(NatureofProperty,PlantandEquipment)································200
2절유형자산의감가상각(DepreciationofProperty,PlantandEquipment)···············207
3절유형자산의공시와처분
(DisclosureandDisposalofProperty,PlantandEquipment)··························215
4절무형자산(IntangibleAsset)·························································································217
연습문제·······························································································································223
7장.금융자산Ⅰ－일반사항(FinancialAssetⅠ－General)ㆍ235
1절금융자산(FinancialAsset)···························································································236
2절현금및현금성자산(CashandCashEquivalent)·······················································238
3절당좌예금및받을어음(CheckingAccountandNoteReceivable)························241
4절수취채권(Receivable)··································································································247
5절대손(BadDebt)····