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회계의 이해

회계의 이해

  • 반선섭 ,박창래 ,여은정 ,김태완 ,이다솜
  • |
  • 신영사
  • |
  • 2020-12-15 출간
  • |
  • 318페이지
  • |
  • 152 X 225 X 20 mm /485g
  • |
  • ISBN 9788955017403
판매가

15,000원

즉시할인가

14,850

배송비

2,500원

(제주/도서산간 배송 추가비용:3,000원)

수량
+ -
총주문금액
14,850

※ 스프링제본 상품은 반품/교환/환불이 불가능하므로 신중하게 선택하여 주시기 바랍니다.

목차


제Ⅰ부 외부 이용자를 위한 회계

제 1 장 회계의 개념과 역할
제 1 절 회계정보의 역할 ·································································· 18
1.1 의사결정과 정보 / 18
1.2 기업에 관한 의사결정과 필요한 정보의 특징 / 20
1.3 자본시장과 회계정보 / 24
제 2 절 회계의 정의와 회계정보 ····················································· 28
2.1 회계의 정의 / 28
2.2 기업활동과 회계정보 / 31
제 3 절 회계정보의 이용자와 회계의 분야 ····································· 35
3.1 회계정보의 이용자 / 35
3.2 회계의 분야 / 39

제 2 장 재무제표
제 1 절 재무제표 개관 ····································································· 46
1.1 재무제표의 의의와 특성 / 46
1.2 재무제표의 종류 / 48
1.3 재무제표의 작성과정 / 49
제 2 절 재무상태표 ··········································································· 54
2.1 재무상태표의 의의와 회계등식 / 54
2.2 재무상태표의 구성요소 / 55
2.3 재무상태표의 예시 / 56
제 3 절 포괄손익계산서 ···································································· 59
3.1 포괄손익계산서의 의의 / 59
3.2 포괄손익계산서의 구성요소 / 60
3.3 수익과 비용의 인식시점 / 62
3.4 포괄손익계산서의 예시 / 64
제 4 절 현금흐름표 ··········································································· 67
4.1 현금흐름표의 의의 / 67
4.2 현금흐름표의 예시 / 68
제 5 절 자본변동표 ··········································································· 70
5.1 자본변동표의 의의 / 70
5.2 자본변동표의 예시 / 70
제 6 절 재무제표의 연계성 ······························································ 71

제 3 장 자 산
제 1 절 자산의 의의와 인식기준 ····················································· 76
제 2 절 자산의 분류 ········································································· 78
제 3 절 유동자산 계정별 회계 ························································· 81
3.1 현금및현금성자산 / 81 3.2 매출채권 / 82
3.3 재고자산 / 84 3.4 기타유동자산 / 85
제 4 절 비유동자산 계정별 회계 ····················································· 87
4.1 유형자산 / 87 4.2 무형자산 / 88
4.3 금융자산 / 91
제 5 절 기업과 자산 ········································································· 93

제 4 장 부 채
제 1 절 부채의 의의와 인식기준 ····················································· 98
제 2 절 부채의 분류 ······································································· 100
제 3 절 유동부채 ············································································ 102
제 4 절 비유동부채 ········································································ 104
4.1 금융부채 / 104 4.2 사 채 / 106
4.3 기타 비유동부채 / 107
제 5 절 기업과 부채 ······································································· 108

제 5 장 자 본
제 1 절 자본의 의의 ······································································· 114
제 2 절 자본금 ··············································································· 115
2.1 액면가액 / 115
2.2 발행주식총수 / 116
2.3 보통주와 우선주 / 117
2.4 액면분할 / 117
2.5 유상증자와 무상증자 / 119
2.6 출자전환 / 120
제 3 절 자본잉여금 ········································································ 120
3.1 주식발행초과금 / 121
3.2 감자차익 / 122
3.3 자기주식처분이익 / 124
제 4 절 이익잉여금 ········································································ 126
4.1 이익잉여금의 의의 / 126
4.2 미처분이익잉여금 / 127
4.3 임의적립금 등의 이입액 / 127
4.4 이익잉여금처분액 / 128
4.5 차기이월미처분이익잉여금 / 128
4.6 배 당 / 129

제Ⅱ부 경영자를 위한 회계

제 6 장 원가의 개념과 흐름
제 1 절 원가의 개념 ······································································· 136
1.1 원가란 무엇인가 / 136
1.2 취득원가와 제조원가 / 138
1.3 제조원가와 기간비용 / 139
제 2 절 제조기업의 제조원가 ························································· 141
2.1 제조기업의 재고자산 / 141
2.2 제조원가의 구성요소 / 142
2.3 생산요소의 투입과 제품의 완성 / 144
2.4 제조기업의 원가구성과 판매가격 / 145
제 3 절 제조원가의 흐름 ································································ 146
3.1 직접재료원가 / 148
3.2 직접노무원가 / 149
3.3 제조간접원가 / 149
3.4 제조원가와 기간비용 / 150
3.5 제조원가의 흐름 / 151

제 7 장 원가, 조업도, 이익 분석
제 1 절 원가행태에 따른 원가 분류와 공헌이익 ·························· 158
1.1 변동원가와 고정원가 / 158
1.2 공헌이익 / 159
제 2 절 손익분기점 분석 ································································ 161
2.1 손익분기점의 개념 / 161
2.2 손익분기점 분석 예시 / 167
2.3 목표이익 분석과 판매가격의 결정 / 170

제 8 장 종합예산과 특수의사결정
제 1 절 종합예산 ············································································ 178
1.1 예산의 의의 / 178
1.2 예산의 특징과 기능 / 179
1.3 종합예산의 의의 / 182
1.4 종합예산의 편성절차 / 183
1.5 예산편성방법 / 186
제 2 절 관련원가와 특수의사결정 ·················································· 189
2.1 의사결정의 의의 / 189
2.2 관련원가의 의의 / 190
2.3 관련원가와 비관련원가 / 191
2.4 특수의사결정 / 194

제Ⅲ부 세무회계의 이해와 재무분석

제 9 장 세금의 이해와 부가가치세
제 1 절 세금의 일반론 ··································································· 206
1.1 세금의 의의 / 206 1.2 세금의 종류 / 207
1.3 세금의 부과원칙 / 208 1.4 세금의 납세의무 / 209
1.5 세금의 구제제도 / 211
제 2 절 부가가치세 ········································································ 214
2.1 부가가치세의 의의 / 214 2.2 사업자등록 / 215
2.3 세금계산서 / 218 2.4 세금계산서합계표 / 221
2.5 영세율과 면세 / 222 2.6 부가가치세 과세구조 / 223
2.7 부가가치세의 환급 / 225 2.8 간이과세자 / 226

제10장 생활과 소득세
제 1 절 소득세의 특징 ··································································· 230
1.1 종합과세 / 230 1.2 원천징수 / 231
1.3 신고납세방식 / 232 1.4 초과누진세율 / 232
1.5 개인별 과세 / 234
제 2 절 직장인과 근로소득 ···························································· 235
2.1 근로소득의 의의 / 235 2.2 근로소득금액의 계산 / 235
2.3 비과세 근로소득 / 236
제 3 절 연말정산과 소득공제 ························································· 239
3.1 연말정산의 의의 / 239 3.2 인적 소득공제 / 240
3.3 물적 소득공제 / 241
제 4 절 연말정산과 세액공제 ························································· 242
4.1 근로소득세액공제 / 242 4.2 자녀세액공제 / 243
4.3 연금계좌세액공제 / 244 4.4 자녀세액공제 / 244
4.5 의료비세액공제 / 245 4.6 교육비세액공제 / 245
4.7 기타 세액공제 / 246
제 5 절 부동산 등의 양도와 세금 ················································· 247
5.1 양도소득세의 의의 / 247
5.2 비과세되는 양도소득 / 248
5.3 양도소득세의 계산 / 250
5.4 양도소득세의 신고·납부 / 252

제11장 재무제표분석의 개념과 틀
제 1 절 재무제표분석의 기본개념 ·················································· 256
1.1 재무제표분석의 의의 / 256
1.2 재무제표분석의 목적 / 257
1.3 재무제표분석의 비교기준 / 259
제 2 절 재무제표분석의 기법 ························································· 260
2.1 금액분석과 비율분석 / 261
2.2 수평적 분석과 수직적 분석 / 262
제 3 절 재무제표분석의 틀 ···························································· 273
3.1 경영활동과 재무제표분석 / 273
3.2 전반적 수익성의 측정과 경영활동 성과 / 276

제12장 재무비율분석
제 1 절 비율분석의 개념과 체계 ··················································· 282
1.1 비율분석의 개념 / 282 1.2 재무비율분석의 구분 / 283
제 2 절 재무위험 분석비율 ···························································· 285
2.1 유동성 비율 / 285 2.2 안정성 비율 / 289
제 3 절 수익성 분석비율 ································································ 293
3.1 자기자본이익률 / 294 3.2 총자산이익률 / 295
3.3 매출액순이익률 / 297
제 4 절 활동성 비율분석 ································································ 300
4.1 총자산회전율 / 300 4.2 매출채권회전율 / 302
4.3 재고자산회전율 / 305
제 5 절 기타 분석비율 ··································································· 308
5.1 주가수익비율 / 308 5.2 배당성향 / 310
제 6 절 비율분석의 한계점 ···························································· 312
■ 찾아보기 ······················································································ 315

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