제1장 회계의 기초
제1절 기업의 언어 ·········································································································· 13
제2절 회계의 정의 ·········································································································· 14
제3절 회계의 목적 ·········································································································· 17
제4절 회계의 분류 ········································································································· 20
제5절 회계정보시스템(AIS) ···························································································· 23
제6절 회계공준과 회계원칙(기준) ·················································································· 24
연습문제 ························································································································· 30
제2장 재무상태표
제1절 경제적 자원, 자산 ································································································ 37
제2절 경제적 의무, 부채 ······························································································· 39
제3절 잔여 지분, 자본 ··································································································· 41
제4절 일정시점의 재무상태, 재무상태표 ······································································· 43
연습문제 ························································································································· 50
제3장 손익계산서
제1절 영업활동으로 얻은 수입, 수익 ·············································································· 61
제2절 수익을 얻기 위해 소비된 원가, 비용 ·································································· 62
제3절 손익계산방법 ········································································································ 63
제4절 일정기간의 경영성과, 손익계산서 ······································································· 65
연습문제 ·························································································································· 71
제4장 회계의 순환과정1-기중거래의 기록
제1절 회계의 순환과정 ··································································································· 83
제2절 거 래 ·················································································································· 84
제3절 분 개 ················································································································· 90
제4절 계 정 ·················································································································· 96
제5절 총계정원장 ········································································································· 105
제6절 장부의 종류 ······································································································· 109
연습문제 ························································································································· 111
제5장 회계의 순환과정2-결산절차
제1절 결 산 ················································································································· 129
제2절 결산의 예비절차, 시산표 작성 등····································································· 130
제3절 결산의 본절차, 마감 ··························································································· 141
제4절 결산보고서의 작성, 재무제표 작성 ····································································· 151
연습문제 ························································································································ 153
제6장 개념체계
제1절 개념체계의 구조 ················································································································· 169
제2절 일반기업회계기준 ················································································································· 177
제3절 한국채택국제회계기준(K-IFRS) ················································································································· 196
연습문제 ················································································································· 204
제7장 금융자산(현금과 금융상품)
제1절 현금및현금성자산 ················································································································· 213
제2절 예 금 ················································································································· 220
제3절 금융상품 ················································································································· 229
연습문제 ················································································································· 204
제8장 금융자산(지분증권과 채무증권)
제1절 금융자산의 의의와 분류 ····················································································· 241
제2절 유가증권의 의의 ································································································ 242
제3절 유가증권의 분류 ································································································ 243
제4절 유가증권의 회계처리 ·························································································· 245
연습문제 ························································································································ 251
제9장 재고자산
제1절 재고자산의 의의와 종류 ····················································································· 263
제2절 매입액과 매출액의 측정 ···················································································· 265
제3절 상품계정 ············································································································ 269
제4절 상품계정의 장부기장 ···························································································284
제5절 상품재고액의 계산 ····························································································· 291
연습문제 ······················································································································· 299
제10장 수취채권과 지급채무
제1절 매출채권과 매입채무 ··························································································· 315
제2절 외상거래와 인명계정 ·························································································· 317
제3절 외상거래와 통제계정 ·························································································· 319
제4절 어음에 관한 회계처리 ························································································ 322
제5절 대손상각과 대손충당금 ······················································································ 335
제6절 외상거래 이외의 채권 · 채무 ·············································································· 340
제7절 외상매출채권의 팩토링(양도) ············································································· 348
연습문제 ······················································································································· 352
제11장 비유동자산
제1절 비유동자산의 의의와 분류 ·················································································· 367
제2절 유형자산 ············································································································ 368
제3절 감가상각 ············································································································· 377
제4절 유형자산의 재평가 ····························································································· 384
제5절 무형자산 ············································································································· 387
제6절 투자자산 ············································································································ 392
제7절 기타비유동자산 ··································································································· 397
연습문제 ······················································································································· 400
제12장 금융부채(사채와 충당부채)
제1절 금융부채의 의의 및 분류 ··················································································· 419
제2절 사 채 ··············································································································· 420
제3절 충당부채 ············································································································· 431
연습문제 ······················································································································· 437
제13장 자 본
제1절 기업의 형태와 자본금 ························································································ 443
제2절 개인기업의 자본금 ····························································································· 444
제3절 조합기업의 자본금 ····························································································· 446
제4절 합명?합자회사의 자본금 ·················································································· 449
제5절 주식회사의 의의 ································································································· 451
제6절 주식회사의 설립과 자본금 ················································································· 452
제7절 주식회사 자본금의 증감 ···················································································· 454
제8절 자본잉여금 ········································································································· 460
제9절 이익잉여금 ········································································································· 463
제10절 이익잉여금의 처분 및 결손금 처리 ································································· 467
제11절 자본조정 ··········································································································· 470
제12절 기타포괄손익누계액 ·························································································· 472
제13절 상계처리 ··········································································································· 473
연습문제 ······················································································································· 474
제14장 수익과 비용
제1절 수익과 비용의 의의 ··························································································· 485
제2절 수익과 비용의 인식 및 측정 ············································································· 486
제3절 수익의 분류 ······································································································· 487
제4절 비용의 분류 ······································································································· 490
제5절 당기순손익의 계산 ····························································································· 496
연습문제 ······················································································································· 497
제15장 결산 및 재무제표
제1절 결산정리 ············································································································· 509
제2절 자산계정의 결산정리 ·························································································· 510
제3절 손익계정의 결산정리 ·························································································· 515
제4절 결산정리와 재고조사표?정산표 ········································································ 525
제5절 재무제표의 의의 ································································································ 529
제6절 재무상태표 ········································································································· 530
제7절 손익계산서 ········································································································· 533
제8절 현금흐름표 ········································································································· 535
제9절 자본변동표 ········································································································· 542
제10절 이익잉여금처분계산서와 결손금처리계산서 ······················································ 544
제11절 부속명세서 ········································································································ 549
연습문제 ······················································································································· 552
