제 1 부 회계의 기초 및 회계의 순환과정
제 1 장 회계의 의의 ·····················································································································3
1. 회계란 무엇인가? ·······································································································4
1.1 회계의 의의 / 4
1.2 회계정보이용자와 재무회계 / 6
1.3 회계기준과 회계감사의 필요성 / 8
1.4 일반적으로 인정된 회계원칙 / 10
2. 회계등식 ····················································································································12
2.1 회계등식의 의의 / 12
2.2 회계등식을 통한 거래의 분석 / 15
2.3 회계등식의 전개 / 19
3. 재무상태와 성과의 측정 및 보고 ············································································25
4. 회계등식의 구성요소와 회계적 거래의 식별 ··························································29
4.1 회계등식의 구성요소 / 29
4.2 회계적 거래의 식별 / 32
객관식 문제 ····················································································································35
주관식 문제 ····················································································································40
제 2 장 장부기록의 과정 ···········································································································49
1. 계정의 의의 ···············································································································50
2. 거래의 분개 ···············································································································51
2.1 회계등식과 분개의 의미 / 51
2.2 분 개 / 55
3. 거래의 전기 ···············································································································62
4. 시산표 및 재무상태표와 포괄손익계산서의 작성 ···················································66
5. 회계기간 ····················································································································69
6. 회계장부 ····················································································································70
7. 시산표와 복식부기의 자기검증기능 ·········································································73
7.1 시산표의 종류 / 73
7.2 복식부기의 자기검증기능 / 75
vi　차례
객관식 문제 ····················································································································76
주관식 문제 ····················································································································83
제 3 장 회계순환과정 ·················································································································95
1. 전체 회계기간의 장부기록 ·······················································································96
2. 현금기준과 발생기준 ······························································································101
3. 결산수정분개 ···········································································································103
3.1 발생에 대한 결산수정분개 / 104
3.2 이연에 대한 결산수정분개 / 110
3.3 이연에 대한 결산수정분개의 추가 / 120
3.4 결산수정분개를 잘못한 경우 재무제표에 미치는 영향 / 123
4. 수정후시산표의 작성 ······························································································125
5. 정산표 ······················································································································129
6. 장부의 마감 ·············································································································135
6.1 포괄손익계산서 계정의 마감 / 136
6.2 재무상태표 계정의 마감 / 138
7. 현금기준 손익과 발생기준 손익 간의 전환 ··························································141
7.1 현금기준 수익과 발생기준 수익 간의 전환 / 141
7.2 현금기준 비용과 발생기준 비용 간의 전환 / 143
객관식 문제 ··················································································································145
주관식 문제 ··················································································································152
제 4 장 회계순환과정-상품매매기업 ······················································································177
1. 상품매매거래의 회계처리 ·······················································································178
1.1 상품매매거래의 특이한 회계처리 / 178
1.2 상품매매거래의 총액 정보 제공 / 179
2. 상품매매거래의 장부기록 방법 ··············································································181
2.1 재고자산의 원가배분 / 181
2.2 계속기록법(perpetual inventory system) / 182
2.3 실지재고조사법(periodic inventory system) / 183
2.4 두 가지 방법의 비교 / 186
3. 상품매매업의 전반적인 회계처리 ··········································································191
객관식 문제 ··················································································································197
주관식 문제 ··················································································································202
제 5 장 재무제표 표시 ·············································································································209
1. 재무제표 요소 ·········································································································210
차례　vii
1.1 재무제표 요소란? / 210
1.2 총포괄손익 / 213
1.3 재무제표 요소의 인식기준 / 214
1.4 재무제표 요소의 측정기준 / 215
2. 재무제표 표시 ·········································································································216
2.1 재무상태표 / 216
2.2 포괄손익계산서 / 220
객관식 문제 ··················································································································226
제 2 부 계정별 회계처리
제 6 장 재고자산 ·······················································································································233
1. 재고자산의 의의 ······································································································234
2. 재고자산의 측정 ······································································································235
2.1 재고자산의 취득원가 / 235
2.2 재고자산 취득원가 또는 매출원가의 조정 항목 / 236
3. 상품매매거래의 기장방법과 재고감모 ···································································241
4. 단위원가 결정방법 ··································································································244
4.1 재고자산의 원가배분 / 244
4.2 단위원가 결정방법의 종류 / 244
4.3 단위원가 결정방법의 선택이 당기순이익에 미치는 영향 / 252
5. 재고자산평가손실 및 재고자산감모손실 ································································253
5.1 재고자산평가손실-저가법 적용 / 253
5.2 재고자산감모손실 / 256
객관식 문제 ··················································································································259
주관식 문제 ··················································································································265
제 7 장 유형자산 ·······················································································································275
1. 유형자산의 의의 ······································································································276
2. 유형자산의 인식과 측정 ·························································································276
2.1 유형자산의 인식기준 / 276
2.2 유형자산의 취득원가 / 277
2.3 유형별 취득원가의 결정 / 279
3. 유형자산의 후속 원가 ····························································································282
4. 감가상각 ··················································································································283
4.1 감가상각의 의의 283
4.2 감가상각의 기본요소 284
viii　차례
4.3 연도별 감가상각비의 계산 287
4.4 감가상각비 인식의 회계처리 295
5. 유형자산의 폐기 및 처분 ·······················································································296
6. 유형자산의 재평가 ··································································································297
객관식 문제 ··················································································································301
주관식 문제 ··················································································································307
제 8 장 투자부동산과 생물자산 ······························································································315
1. 투자부동산 ···············································································································316
1.1 투자부동산이란? / 316
1.2 투자부동산의 인식 / 316
1.3 투자부동산의 공정가치모형 / 317
1.4 투자부동산의 처분 / 321
2. 생물자산 ··················································································································321
2.1 생물자산이란? / 321
2.2 생물자산과 수확물의 인식과 측정 / 322
객관식 문제 ··················································································································326
주관식 문제 ··················································································································329
제 9 장 무형자산 ·······················································································································333
1. 무형자산의 의의 ······································································································334
2. 무형자산으로 정의되기 위한 조건 ········································································334
2.1 식별가능성 / 334
2.2 통제 / 335
2.3 미래경제적효익의 존재 / 335
3. 무형자산의 인식 및 측정 ·······················································································335
3.1 개별 취득 / 336
3.2 내부적으로 창출한 무형자산 / 338
4. 무형자산의 상각 ······································································································341
4.1 내용연수 / 341
4.2 내용연수가 유한한 무형자산 / 342
4.3 내용연수가 비한정인 무형자산 / 343
5. 재평가모형의 적용 ··································································································345
6. 무형자산의 폐기와 처분 ·························································································345
객관식 문제 ··················································································································347
주관식 문제 ··················································································································350
차례　ix
제10장 금융자산?현금및현금성자산과 수취채권 ··································································355
1. 금융자산의 의의 ······································································································356
2. 현금및현금성자산의 의의와 분류 ··········································································356
3. 현금과부족 ···············································································································359
4. 당좌예금과 은행계정조정표 ····················································································360
5. 매출채권의 발생 ······································································································364
5.1 매출채권의 의의와 인식 / 364
5.2 매출 및 매출채권의 조정 항목 / 365
6. 매출채권의 손상차손 ······························································································369
6.1 손상차손의 의의 / 369
6.2 손상차손의 회계처리 / 370
7. 매출채권의 제거 ······································································································374
7.1 매출채권 제거의 조건 / 374
7.2 받을어음 할인의 회계처리 / 375
8. 기 타 ························································································································377
8.1 대여금 / 377
8.2 미수금 / 378
8.3 미수수익 / 378
8.4 선급금 / 379
8.5 선급비용 / 380
8.6 미수수익과 선급비용의 비교 / 380
객관식 문제 ··················································································································382
주관식 문제 ··················································································································387
제11장 금융자산-지분상품 ······································································································397
1. 지분상품의 분류 ······································································································398
2. 지분상품의 측정 ······································································································399
2.1 최초 측정 / 399
2.2 후속 측정 / 399
2.3 배당의 수령 / 401
3. 지분상품의 제거 ······································································································406
객관식 문제 ··················································································································409
주관식 문제 ··················································································································414
제12장 금융자산-채무상품 ······································································································419
1. 현재가치 ··················································································································420
1.1 화폐의 시간가치 / 420
x　차례
1.2 이자계산의 방법 / 421
1.3 단순현금흐름의 미래가치와 현재가치의 계산 / 422
1.4 연금의 현재가치 계산 / 424
1.5 현재가치 개념의 회계처리 적용 / 426
2. 채무상품 ··················································································································431
2.1 채무상품의 분류 / 431
2.2 채무상품의 분류와 회계정보의 유용성 / 433
2.3 수취채권도 AC 금융자산으로 분류하는가? / 434
2.4 채무상품의 최초 측정 / 435
2.5 후속 측정-이자수익의 인식 / 438
2.6 채무상품의 제거 / 443
객관식 문제 ··················································································································444
주관식 문제 ··················································································································449
제13장 금융부채 ·······················································································································455
1. 금융부채의 의의 및 분류 ·······················································································456
2. 사 채 ························································································································456
2.1 사채의 의의 / 456
2.2 사채의 발행가액 계산 / 456
2.3 사채발행시의 회계처리 / 458
2.4 사채이자비용의 계산 / 461
2.5 사채의 조기상환 / 466
3. 기타의 금융부채 ······································································································468
3.1 차입금 / 468
3.2 매입채무와 미지급금 / 469
객관식 문제 ··················································································································470
주관식 문제 ··················································································································475
제14장 충당부채, 우발부채 및 기타부채 ··············································································483
1. 충당부채 ··················································································································484
1.1 충당부채의 의의 / 484
1.2 충당부채의 인식조건 / 484
1.3 우발부채와 충당부채의 차이 / 486
2. 기타의 부채 ·············································································································490
2.1 선수금 / 490
2.2 선수수익 / 490
2.3 예수금 / 490
2.4 미지급비용 / 491
2.5 당기법인세부채 / 491
차례　xi
2.6 미지급비용과 선수수익의 비교 / 492
객관식 문제 ··················································································································493
주관식 문제 ··················································································································496
제15장 자 본 ·····························································································································501
1. 자본의 의의 및 분류 ······························································································502
1.1 자본의 의의 / 502
1.2 자본의 재무상태표 표시 / 502
2. 자본금 ······················································································································503
2.1 자본금의 의의 / 503
2.2 주식의 종류 / 504
2.3 자본금의 증가 / 505
2.4 자본금의 감소 / 509
3. 자본잉여금 ···············································································································511
3.1 자본잉여금의 종류 및 증가 / 512
3.2 자본잉여금의 감소 / 512
4. 자본조정 ··················································································································513
4.1 자기주식 / 514
4.2 주식할인발행차금 / 516
4.3 미교부주식배당금 / 516
4.4 감자차손 및 자기주식처분손실 / 517
5. 기타포괄손익누계액 ································································································517
6. 이익잉여금 ···············································································································518
6.1 이익잉여금의 의의 / 518
6.2 이익잉여금의 종류 / 518
6.3 이익잉여금의 처분 / 520
6.4 결손금의 처리 / 523
6.5 배당금 / 524
7. 자본변동표 ···············································································································525
8. 주당이익 ··················································································································527
객관식 문제 ··················································································································528
주관식 문제 ··················································································································534
제 3 부 재무제표의 작성 및 분석
제16장 현금흐름표 ···················································································································543
1. 현금흐름표의 의의 ··································································································544
xii　차례
2. 현금흐름표의 형식 ··································································································545
3. 현금흐름 유형의 구분 ····························································································547
3.1 영업활동 현금흐름 / 547
3.2 투자활동 현금흐름 / 548
3.3 재무활동 현금흐름 / 548
4. 현금흐름표의 작성 ··································································································549
4.1 영업활동 현금흐름 / 549
4.2 투자활동 현금흐름 / 560
4.3 재무활동 현금흐름 / 562
5. 현금흐름표의 작성사례 ···························································································565
객관식 문제 ··················································································································571
주관식 문제 ··················································································································575
제17장 재무제표의 작성과 분석 ····························································································583
1. 재무제표 연계성 ······································································································584
2. 회계순환과정 및 재무제표 작성 ············································································586
2.1 거래의 인식 / 587
2.2 거래의 분석 및 분개 / 588
2.3 전기 / 589
2.4 수정전시산표의 작성 / 589
2.5 결산수정분개(결산조정분개) / 590
2.6 수정후시산표 및 재무제표의 작성 / 590
2.7 마감분개 / 591
2.8 역분개(반대분개, reversing entries) / 592
3. 재무제표의 한계점 ··································································································595
3.1 재무상태표의 한계점 / 595
3.2 포괄손익계산서의 한계점 / 596
4. 재무제표의 분석 ······································································································596
4.1 재무제표 분석의 의의 / 596
4.2 재무제표 분석의 방법 / 597
4.3 재무비율분석의 한계점 / 613
객관식 문제 ··················································································································614
주관식 문제 ··················································································································619
부록 ··············································································································································629
찾아보기 ·······································································································································635