CONTENTS

[프롤로그] 왕초보도 쉽게 회계전문가가 될 수 있다! ··········································8

[본서 활용법] 회계의 모든 것을 담은 목적에 따른 회계 백과사전! ··················10

Part1 왕초보를 위한 회계 기본기

01- 기업의 언어? 회계가 뭐예요? ······································································15

02- 회계는 어떻게 분류할 수 있나요? ································································18

03- 일상생활에서 회계가 왜 필요하죠? ······························································23

04- 회계를 잘하는 방법이 있나요? ·····································································26

05- 알파고가 회계사를 대신할까요? ···································································28

06- 재무제표가 뭐죠? ·························································································31

07- 차변과 대변이 뭔가요? ················································································34

08- 부기와 기장이 뭔가요? ················································································38

09- 전표가 뭔가요? ····························································································41

10 - 분식회계가 뭔가요? ·····················································································45

11 - 회계감사? 감사의견이 뭐죠? ········································································48

12 - 제품의 원가는 어떻게 계산되나요? ······························································52

13 - 경영자를 위한 관리회계가 뭔가요? ······························································54

14 - 세금계산을 위한 세무회계가 뭔가요? ···························································56

15 - 주식하려면 회계를 알아야 하나요? ······························································58

16 - 직장인에게 회계가 중요한가요? ···································································63

17 - 사업하려면 회계를 알아야 하나요? ······························································65

Part2 왕초보를 위한 재무제표 기본기

18 - 재무상태표로 기업의 상태를 알 수 있나요? ·················································69

19 - 실제 기업 재무상태표 보는 방법 좀 알려주세요. ··········································73

20 - 손익계산서로 기업의 성과를 알 수 있나요? ·················································80

21 - 실제로 손익계산서를 보는 방법이 있나요? ···················································83

22 - 현금흐름표로 기업의 현금흐름을 알 수 있나요? ···········································87

23 - 현금 및 현금성자산은 기업의 혈액이다? ······················································92

24 - 매출채권은 받을 가능성을 반영해야한다? ·····················································96

25 - 재고자산이 매출원가를 결정한다? ······························································101

26 - 기업에 남아 있는 재고자산이 얼마예요? ····················································104

27 - 재고를 실제로 계산했는데 가격이 폭락하면? ··············································108

28 - 유형자산은 기업의 무기인가요? ·································································112

29 - 유형자산은 매년 가치가 감소한다? ····························································116

30 - 무형자산은 실존하는가? ·············································································120

31 - 부동산은 보유목적에 따라 회계처리가 다르다? ··········································124

32 - 부채가 뭔가요? ··························································································127

33 - 기업의 리스크를 나타내는 부채가 충당부채다? ··········································129

34 - 증자와 감자가 뭔가요? ··············································································131

35 - 배당은 어떻게 지급되나요? ········································································134

36 - 이익잉여금처분계산서도 재무제표인가요? ···················································137

37 - 판매로 인한 수익은 어떻게 인식하나요? ····················································140

38 - 서비스 수익은 어떻게 인식되나요? ····························································143

39 - 급여는 어떤 비용이고 어떻게 처리하나요? ·················································146

40 - 판매비와 관리비가 무엇인가요? ·································································149

41 - 영업외비용은 무엇인가요? ··········································································152

Part3 주식투자자를 위한 재무비율분석

42 - 재무비율분석이 뭐고 어떻게 활용하죠? ······················································163

43 - 안정성을 평가하는 비율은 어떻게 활용하죠? ··············································165

44 - 손익계산서 비율은 어떻게 활용하죠? ·························································169

45 - ROE, ROA, ROIC는 어떻게 활용하나요? ···················································172

46 - 각종 회전율은 어떻게 활용하죠? ································································175

47 - 각종 손익 증가율을 활용하는 방법이 뭔가요? ············································178

48 - 각종 가치증가율은 어떻게 활용하나요? ······················································181

49 - 주당 가치비율은 뭔가요? ···········································································184

50 - PER, PBR, PSR, PCR 활용하는 방법이 있나요? ·······································187

51 - EV/EBITDA비율 활용법이 있나요? ·····························································193

52 - 배당과 관련된 비율 총정리 ········································································195

53 - 가치투자 제대로 하려면 어떻게 하죠? ·······················································198

54 - 가치투자에도 맹점이 있나요? ·····································································201

Part4 사업자와 경리회계담당자를 위한 꿀팁

55 - 개인사업자 vs 법인사업자 누가 세금 덜내나? ···········································205

56 - 개인 vs 법인 관리절차가 많이 다른가요? ··················································209

57 - 사업자등록은 어떻게 하나요? ····································································212

58 - 사업자등록을 안하면 불이익이 있나요? ······················································217

59 - 사업용 계좌설정 어떻게 하나요? ·······························································219

60 - 사업용 계좌를 쓰지 않는 경우 불이익이 있나요? ·······································225

61 - 개인에서 법인으로 어떻게 전환하나요? ······················································227

62 - 사업자용 신용카드가 필요한가요? ······························································230

63 - 영업을 양수도할 때 챙겨야할 것들이 있나요? ············································232

64 - 권리금도 비용인정이 되나요? ····································································235

65 - 쇼핑몰 사업자를 위한 회계관리 노하우가 있나요? ·····································237

66 - 중소기업 정책자금 지원제도가 뭔가요? ······················································241

67 - 적격증빙이 무엇인가요? ·············································································246

68 - 증빙관리는 어떻게 하나요? ········································································249

69 - 잘못 납부한 세금은 돌려받을 방법이 없나요? ············································252

70 - 간이과세자가 뭔가요? ················································································257

71 - 부가가치세 신고할 때 매출 좀 누락해도 괜찮나요? ···································260

72 - 임직원 인건비 원천징수는 어떻게 하나요? ·················································262

73 - 강사료 등 외주비용 원천징수는 어떻게 해야 하나요? ································266

74 - 노란우산공제가 무엇인가요? ······································································268

75 - 사업장(특히, 상가건물)을 임차할 때 주의할 점이 있나요? ························271

76 - 봉사료 회계처리 잘못하면 사업주가 세금을 내야하나요? ···························275

77 - 4대 보험 신고처리절차가 어떻게 되나요? ··················································277

78 - 4대 보험의 계산 실무를 알려주세요! ·························································284

79 - 연말정산 할 때 자주 나오는 질문이 있나요? ·············································290

[대기업을 위한 팁] 규모 있는 법인 담당이라면 회계감사대응은 어떻게 해야 할까? ···302

[에필로그] 살아남으려면 회계해야 한다 ·······························································305

[프롤로그] 왕초보도 쉽게 회계전문가가 될 수 있다!

공인회계사/세무사/감정평가사

곽 상 빈

나는 대형회계법인, 개업회계사 그리고 노량진 수험학원 회계강사 출신으로 군대에서도 회계학 교관으로 복무하며 회계 관리를 강의하며 쉽고 재미있는 회계학을 전파해 왔다. 나는 회계와 재무제표에 대해서 가장 필요한 핵심만 엄선하여 누구보다 쉽게 전달하고자 이 책을 쓰기 시작했다.

회계는 주식투자자에게는 투자하고자 하는 기업을 파악하고 주가가 그 기업의 가치보다 과대 혹은 과소평가되었는지를 읽을 수 있게 해주는 역할을 한다. 기업이 어떤 거래를 했고, 어떤 재정 상태를 보이는지 회계는 우리에게 전달한다. 그것도 아주 분명하고 구체적으로 말이다. 이런 회계를 모르고 주식에 투자 하는 것은 배우자가 누군지도 모르고 결혼하는 것과 다를 바 없다.

직장인에게도 마찬가지로 회계는 중요하다. 회계는 숫자로 된 기업의 역사와 사업활동의 결과를 보여준다. 한마디로 기업을 말하는 언어이다. 기업환경에서 업무를 하면서 또는 주식투자를 시작하면서, 그리고 사업을 시장하는 입장에서 이러한 기업을 읽기 위한 언어를 모르는 것은 마치 학생이 한글을 읽고 쓰는 법을 모르는 것과 같다. 그만큼 회계는 회사에서 관련 업무를 하거나 주식투자를 하거나, 사업을 시작하기 위해서 반드시 한번은 이해해야 하는 것이다.

사업가에게는 회계가 가장 확실한 경영도구이다. 사업계획서를 작성하더라도 회계를 모르고서는 경영성과나 재무 상태를 논리적으로 설명할 수가 없다. 경영을 위해서는 자금을 조달해야 하는데 회계지식 없이 어떤 투자자나 채권자도 설득하기 힘들 것이다. 그들을 설득하기 위해서는 회계용어와

논리로 우리가 하려는 사업이 얼마나 매력적이고 신뢰성이 있는지를 설명할 수 있어야하기 때문이다.

이처럼 회계는 모든 경제활동에서 필수적이다. 회계를 어려워하는 가장 근본적인 이유는 그 핵심을 쉽게 배워본 적이 별로 없기 때문이다. 숫자와 어려운 용어로 표현되어 있다고 멀리하기엔 회계는 이미 너무 중요해졌다.

이 책은 이런 회계를 최대한 중요한 부분을 추려서 쉽게 전달하고자 쓰여 졌다. 아니, 회계강의를 하면서 사람들이 가장 모르거나 오해하는 부분을 속 시원하게 풀어주고, 기본기를 다져주기 위해서 썼다. 기본기가 잘 잡혀있으면 주식투자를 하든지, 직장에서 프로젝트를 하든지, 또는 사업을 할 때에도 기술적인 부분이나 필요한 부분은 쉽게 습득해서 응용할 수 있을 것이기 때문이다.

언제까지 이렇게 중요한 회계를 몰라서 소외되고, 투자에서 손해를 보거나, 사업하면서 세무대리인의 말만 전적으로 들어야만 할 것인가?

지루하다는 이유로, 어렵다는 이유로 포기하다가 무한경쟁시대에 뒤쳐지고 말것인가?

내가 이 책을 통해서 전하는 내용만 공부해 두면 여러분은 쉽게 회계전문가 소리를 들을 수 있을 뿐만 아니라 더 큰 경제적 효익을 거둘 수 있을 것이다. 잘 다져진 회계지능으로 인해 업무와 각종 투자, 그리고 사업에서 성공을 거머쥘 수 있을 거라고 확신한다.