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IFRS 밀레니엄 회계원리

10판
신현걸 지음 | 탐진 | 2018년 02월 08일 출간 (1쇄 2009년 02월 24일)
5점 만점에 0점 리뷰 0개 리뷰쓰기 |
Klover 9.4(5)
  • 정가 : 30,000원
    판매가 : 30,000 [0%↓ 0원 할인]
  • 통합포인트 :
    [기본적립] 900원 적립 [3% 적립] 안내 [추가적립] 5만원 이상 구매 시 2천원 추가적립 [회원혜택] 우수회원 3만원 이상 구매 시 2~4% 추가적립
  • 추가혜택 : 카드/포인트 안내 도서소득공제 안내 추가혜택 더보기
  • 배송비 : 무료 배송비 안내
  • 배송일정 : 서울특별시 종로구 세종대로 기준 지역변경
    05월 27일 출고 예정 배송일정 안내
  • 바로드림 : 인터넷으로 주문하고 매장에서 직접 수령 안내
상품상세정보
ISBN 9788955405194(8955405197)
쪽수 641쪽
크기 189 * 262 * 30 mm /1127g 판형알림

책소개

이 책이 속한 분야

▶ 이 책은 IFRS 밀레니엄 회계원리에 대해 다룬 도서입니다. 회계원리의 기초적이고 전반적인 내용을 확인할 수 있도록 구성했습니다.

저자소개

저자가 속한 분야

고려대학교 경영학과 졸업
George Washington University 회계학 석사
고려대학교 경영학 박사
한국공인회계사, 세무사
미국공인회계사(Maryland 주)
한국공인회계사회 회계연구위원, 국세연구위원
공인회계사ㆍ세무사시험 출제위원
정부산하기관 경영평가위원
세무학연구 편집위원장, 회계저널 편집위원장
금융감독원 회계제도실 자문교수
금융감독원 회계심의위원회 위원
한국회계기준원 회계기준자문위원회 위원
신영증권(주) 사외이사
현, 건국대학교 경영대학 교수
저서 및 논문
IFRS 중급회계(공저, 탐진)
IFRS 중급회계 입문(공저, 탐진)
IFRS 고급회계(공저, 탐진)
정부회계(공저, 탐진)
IFRS 세무사고급회계(공저, 탐진)
2018 객관식 재무회계(공저, 준앤유)
2018 재무회계연습(공저, 준앤유)
한 권으로 공부하는 회계학(공저, 반포)
연결재무제표의 이해와 활용(한국금융연수원)
회계학연구, 회계저널, 세무학연구
회계와 감사연구 등 논문 다수

신현걸님의 최근작

전체작품보기

목차

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

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정할 때에는 좀 더 독자들의 눈높이에 맞추어야겠다는 다짐을 하면서 질문들을 꼼꼼하
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[1:1상담>반품/교환/환불] 또는 고객센터 (1544-1900)

※ 오픈마켓, 해외배송주문, 기프트 주문시 [1:1상담>반품/교환/환불]
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