*도서명 : 알기 쉬운 초급 <경리회계실무>

*지은이 : 강 영 수

*발행처 : 한솜미디어

*쪽   수 : 344쪽 

*판   형 : 신A5(신국판) /반양장

*정   가 : 15,000원

*출판일 : 2018년 7월 30일      <홈으로 가기>

*ISBN   : 978-89-5959-495-5 13320

                                                 

 이 책은?
 
기업의 재무적 경영활동 결과는 재무제표에 나타난다.
이해관계자들은 재무제표를 분석하여 자기 목적에 맞는 합리적인 의사결정을 한다.
재무제표를 잘 이해하기 위해서는 재무제표를 작성하는 과정인 회계적 원리를 잘 알아야 하며 재무제표 구성요소인 계정과목 금액 변동에 대한 좋고 나쁨을 판단할 수 있어야 한다.
 
이에 본서는 재무제표를 합리적으로 분석할 수 있도록 재무제표 작성원리와 계정과목에 대하여 독자들이 잘 이해할 수 있도록 실무사례 중심으로 전개하였다.
재무제표 작성의 회계적 원리는 차변(오른쪽)과 대변(왼쪽)이라는 특수한 방법에 의한 돈 계산이므로 다소 어려울 수 있다.
 
이에 필자는 그동안 학생들을 가르친 경험을 토대로 독자들이 잘 이해할 수 있도록 개인생활의 재무제표를 기본사례로 하여 기업재무제표 작성원리를 접목하여 독자들이 이해하기 쉽도록 정리하였다.
 
본서는 총 6장으로 구성하였으며 각 장별로 실무사례 중심으로 종합적 마무리를 위한 연습문제를 제시하였다.
제1장 우리 집 재무제표
제2장 재무제표 이해를 위한 기본 개념들
제3장 재무제표 작성원리
제4장 기업 재무제표 이해
제5장 결산재무제표 작성사례
제6장 재무제표 분석
 
- 본문 <머리말> 중에서 발췌
 
 책속으로... 
 
 
 
 
 
 
 
                                                - <본문> 중에서
 
 이 책의 차례
 
차례
 
머리말 _ 4
 
제1장 우리 집 재무제표
 
제1절 개인생활과 재무제표 ······························ 16
Ⅰ. 경제활동 기반인 자산·부채·자본 · ·················· 17
1. 자산·부채·자본이란 ····························· 17
2. 자산·부채·자본 특징 ····························· 19
3. 자산·부채·자본 관계 ····························· 24
Ⅱ. 경제활동 성과인 수익·비용 · ························ 26
1. 수익·비용이란 ··································· 26
2. 수익·비용의 특징 ································ 28
 
제2절 개인 재무제표 예시 ······························· 33
Ⅰ. 김회계의 사례 ······································· 33
1. 김회계의 기초재무상태 ··························· 33
2. 김회계의 손익계산 ······························· 37
3. 김회계의 재무제표 ······························· 39
Ⅱ. 다음 연도 돈 계산과 재무제표 작성 ················· 43
1. 재무제표 작성 절차 ······························· 43
2. 재무제표 작성 예시 ······························· 44
Ⅲ. 재무요소 분류 ······································· 51
1. 분류 의미 ········································· 51
2. 자산·부채·자본 분류 ····························· 51
3. 수익·비용 분류 ··································· 54
 
연습문제 56 정답 및 해설 61
 
제2장 재무제표 이해를 위한 기본 개념들
 
제1절 재무제표의 근간이 되는 개념들 ···················· 64
Ⅰ. 재무제표란 무엇인가? ······························ 64
1. 재무제표 구성 · ··································· 64
2. 재무제표 정보의 역할 ···························· 65
Ⅱ. 기업 이해관계자 ···································· 66
1. 이해관계자와 재무정보 ··························· 66
2. 기업과 이해관계자 ······························· 66
3. 이해관계자의 재무정보 이용 목적 · ··············· 66
Ⅲ. 주식회사 · ··········································· 67
1. 주식회사의 자금조달 · ···························· 67
2. 주식회사의 특징 ·································· 67
3. 주식회사의 자본금 ······························· 68
Ⅳ. 재무회계와 관리회계 ································ 69
1. 회계란 ············································ 69
2. 재무제표 정보분류 ······························· 69
3. 재무회계와 관리회계 비교 ························ 70
Ⅴ. 재무제표는 어떤 기준으로 작성하는가 ············· 71
1. 기업회계기준 ····································· 71
2. 국제회계기준과 일반기업회계기준 · ·············· 72
Ⅵ. 발생주의와 현금주의 ································ 74
1. 발생주의와 현금주의 개념 ························ 74
2. 양자 특성 비교 ··································· 77
Ⅶ. 기간손익과 수익·비용 대응 ························· 79
1. 기간손익 ········································· 79
2. 수익·비용 대응 원칙 ····························· 80
 
제2절 손익계산 원리와 재무제표 작성과정 ·············· 84
Ⅰ. 손익계산 원리 ······································· 84
1. 손익계산 방법 · ··································· 84
2. 손익과 자본증감 ·································· 85
3. 손익계산서와 재무상태표 관계 · ·················· 87
4. 재무요소와 회계등식 · ···························· 88
Ⅱ. 재무제표 작성과정 · ································· 91
연습문제 92 정답 및 해설 97
 
제3장 재무제표 작성원리(회계순환과정)
 
제1절 재무요소와 계정과목 ······························ 100
Ⅰ. 재무요소란 ·········································· 100
1. 재무요소별 재무적 성격 · ························· 101
2. 재무요소 분류 · ··································· 101
Ⅱ. 계정과 계정과목 ···································· 103
1. 계정과목 의의 · ··································· 103
2. 재무상태표 계정과목 · ···························· 104
3. 손익계산서 계정과목 · ···························· 108
4. 실무 계정과목 예시 ······························· 111
 
제2절 거래와 분개 ······································· 113
Ⅰ. 거래 · ················································ 113
1. 거래란 무엇인가? ································ 113
2. 거래유형과 거래 8요소 · ·························· 116
3. 차변과 대변 ······································ 117
4. 거래의 결합관계 ·································· 120
Ⅱ. 분개 · ················································ 126
1. 거래분개 ········································· 126
2. 분개 방법 예시 ··································· 126
 
제3절 장부에 옮겨 적는 전기와 시산표 · ·················· 129
Ⅰ. 전기 · ················································ 129
1. 전기의 의의 ······································ 129
2. 옮겨 적는 방법-전기 방법 · ······················ 130
3. 회계계산 대원칙 ·································· 132
Ⅱ. 시산표 ··············································· 136
1. 장부마감에 의한 시산표 작성 ····················· 136
2. 시산표 작성 예시 · ································ 137
 
제4절 결산정리사항과 수정후시산표 ···················· 140
Ⅰ. 결산정리사항 ······································· 140
1. 결산정리사항 의의 ······························· 140
2. 결산정리사항 예시 ······························· 141
Ⅱ. 유형별 결산정리사항 ································ 143
1. 매출원가 ········································· 143
2. 감가상각비 · ······································ 147
3. 무형자산 상각 · ··································· 149
4. 매출채권 대손상각 ······························· 150
5. 선급비용·미지급비용 ···························· 152
6. 미수수익·선수수익 ······························· 154
 
제5절 개인 재무제표 작성사례 ··························· 156
1. 2021년 기초재무상태표 · ························· 157
2. 2021년 재산증감변동내역 ························ 157
3. 2021년 번 돈과 쓴 돈 기록(분개) · ················ 158
4. 분개내용 장부에 옮겨 적기(전기)와 마감·········· 163
5. 합계잔액시산표 작성 · ···························· 170
6. 재무상태표와 손익계산서를 재무제표로 작성 · ··· 172
 
연습문제 174 정답 및 해설 183
 
제4장 기업 재무제표 이해
 
제1절 재무제표 기본 개념 ································ 186
Ⅰ. 재무제표란 무엇인가? ······························ 186
1. 재무제표 의의 · ··································· 186
2. 재무제표 구성 · ··································· 187
Ⅱ. 재무제표 역할 ······································· 188
1. 재무제표는 어떤 역할을 하는가 ·················· 188
2. 이해관계자에게 정보제공 ························ 189
 
제2절 재무상태표 · ······································ 191
Ⅰ. 재무상태표란 ······································· 191
1. 재무상태표 의의 ·································· 191
2. 자산·부채·자본과 재무적 특성 ··················· 192
Ⅱ. 재무상태표 구조 ···································· 197
1. 재무상태표 구분 ·································· 197
2. 자산·부채·자본 분류 ····························· 197
 
제3절 포괄손익계산서 · ·································· 202
Ⅰ. 손익계산서란 ······································· 202
1. 손익계산서 의의 ·································· 202
2. 수익·비용과 재무적 특성 ························· 202
3. 포괄손익 ········································· 206
Ⅱ. 포괄손익계산서에서 알 수 있는 내용 · ·············· 209
1. 당기순손익과 기타포괄손익을 알 수 있다 ········ 209
2. 영업활동손익과 영업외활동손익을 알 수 있다 ···· 210
3. 구분손익을 알 수 있다 ···························· 211
Ⅲ. 상기업(소매업) 손익계산서 · ························ 213
 
제4절 자본변동표 ······································· 214
Ⅰ. 자본변동표란 ······································· 214
Ⅱ. 자본변동표 주요항목 ································ 215
 
제5절 현금흐름표 ········································ 217
Ⅰ. 현금흐름표란 무엇인가? · ··························· 217
1. 현금흐름 기본구조 ······························· 217
2. 활동별 현금흐름 ·································· 218
3. 손익과 현금흐름 차이(예시) · ····················· 220
Ⅱ. 현금흐름표 보는 방법 ······························· 223
1. 현금증감액과 증감원천 ··························· 223
2. 현금흐름의 질적 구조 ···························· 224
 
제6절 주요계정과목 회계처리 ··························· 227
Ⅰ. 자산 회계처리 ······································· 227
1. 유동자산 ········································· 227
2. 비유동자산 · ······································ 235
Ⅱ. 부채 회계처리 ······································· 240
1. 유동부채 ········································· 240
2. 비유동부채 · ······································ 246
Ⅲ. 자본 회계처리 ······································· 248
1. 자본금 ············································ 248
2. 자본잉여금 · ······································ 249
3. 자본조정 ········································· 249
4. 기타포괄손익누계액 ······························ 251
5. 이익잉여금 · ······································ 252
연습문제 254 정답 및 해설 264
 
제5장 결산재무제표 작성사례
Ⅰ. 결산실무사례 문제 · ································· 268
1. 기초재무상태표 ·································· 268
2. 기중거래내역 ····································· 269
3. 계정원장기록 ····································· 270
4. 수정전시산표 ····································· 274
5. 기말결산정리사항 · ······························· 275
6. 원장기록 마감 · ··································· 280
7. 수정후시산표 ····································· 285
8. 손익계산서, 재무상태표 작성 ···················· 286
Ⅱ. 결산실무사례 해답 · ································· 288
1. 2020년 거래내역 분개 ···························· 288
2. 원장기록 ········································· 289
3. 수정전시산표 ····································· 293
4. 결산정리사항 및 수정후시산표 · ·················· 294
5. 원장기록 마감 · ··································· 296
6. 수정후시산표 ····································· 303
7. 손익계산서, 재무상태표 작성 ···················· 304
 
제6장 재무제표 분석
제1절 재무제표 분석을 위한 기초 개념들 ················· 308
 
1. 재무분석 요소와 알아야 할 용어 ·················· 308
2. 재무제표 분석을 위한 재무제표(예시) · ··········· 310
제2절 수익성 분석 얼마나 많이 벌었는가 ··················· 312
1. 자본수익성 · ······································ 312
2. 매출수익성 · ······································ 315
3. 자산활동성 · ······································ 317
제3절 재무구조 분석 재무상태가 얼마나 건실한가 ··········· 321
1. 재무구조 안정성 ·································· 321
2. 재무구조 유동성 ·································· 323
제4절 성장성 분석 기업 규모가 얼마나 증가하고 있는가 · ······ 326
1. 양적 성장성 ······································ 326
2. 질적 성장성 ······································ 327
 
연습문제 329 정답 및 해설 337
 
(재무제표 양식) 재무상태표 ··························· 339
손익계산서 ··························· 341
현금흐름표 ··························· 343
자본변동표 ··························· 344
 

 지은이 소개

    강영수(경영학 박사) 

     

    •고려대학교 경영학과

    •숭실대학교 경영학 석사

    •숭실대학교 경영학 박사(회계학)

    •대한투자신탁(주) 조사분석과

    •LG그룹 회장실 심사과

    •LG유통(현 GS리테일) 경리부장/감사부장

    •LG인화원 경리대학 운영팀장/교수

    •숭실대학교/숭실사이버대학교 겸임교수

     

    현재)

    •중앙대학교 겸임교수/신한대학교 외래교수

    •한미회계법인 수석컨설턴트

    •(주)러닝뱅크 관리이사

     

    저서)

    •『손익관리 끝내기』, 한솜미디어, 2007

    •『재무회계 기초 끝내기』, 한솜미디어, 2013

    •『재무분석 기초 끝내기』, 한솜미디어, 2013

    •『MBA 재무전략』, 한솜미디어, 2016

     

    논문)

    •부가가치 측정을 위한 회계제도에 관한 고찰, 1980, KICPA(제1회 회계학술 대상)

    • PBR/PER에 의해 분류된 기업 특성별 비상장주식 평가방법에 관한 연구,

       회계정보연구, 제29권 제3호, 2011(9월)

     

* 본 도서는 교보, 영풍문고, 알라딘, 예스24 등 전국 유명서점에서 구입하실 수 있습니다.  back


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관련 도서 보기

MBA 재무전략
재무분석 기초 끝내기
손익관리 끝내기
재무회계 기초 끝내기
원가분석 사례 실전 툴