제1장 회계의 기본원리 - landwin.krc8%b8%b0%e8%bf%f8%b8… · 산출되는 정보는...

Post on 17-Sep-2018

232 Views

Category:

Documents

0 Downloads

Preview:

Click to see full reader

TRANSCRIPT

  • 1 3

    1

    1

    1

    (Accounting) () , ,

    , , . .

    .

    , ,

    , , ,

    .

    .

    ?

    ?

    ?

    ?

    ?

    ?

    A/S ?

    ,

  • 4 1

    2

    . .

    1, .

    2,

    3

    .

    .

    () ()

    4

    (generally accepted accunting principlesGAAP)

    .

    ,

    .

  • 1 5

    , .

    .

    .

    .

    (1) ()

    , ,

    (2) ()

    1)

    . 2000 7 22

    , . 2011 1

    1 ,

    . (KIFRS)

    .

    2)

    .

    .

  • 6 1

    5

    ,

    .

    .

    . . .

    1)

    .

    ,

    .

    .

    .

    .

    .

    .

    .

  • 1 7

    2)

    ,

    .

    .

    . ()

    () .

    3)

    .

    6 ()

    1)

    , ,

    .

    ,

    .

    2)

    , . ,

    .

    -=

  • 8 1

    3)

    . ,

    .

    =

    1. ()

    2.

    3. = =

    4.

    5.

    6.

    7.

    8.

    9.

    10.

    10.

    11. ,

    12 .

    4)

    ,

    ,

    . .

    =()

  • 1 9

    5)

    (, ,

    ) .

    6)

    .

    .

    7) ()

    .

    7

    , , .

    .

    ,

    .

    , ,

    ,

  • 10 1

    8 ()

    1)

    (Book - Keeping) . () .

    . . .

    2)

    (1)

    .

    .

    (2)

    ,

    3)

    (1)

    .

    , ()

    , .

    (2)

    . ,

    ,

    . , ,

  • 1 11

    4) ()

    .

    . .

    1 .

    ( 1 1 1~12 31)

    --------------1/1 7/1 12/31 -------------

    -

    5)

    (1)

    ( ) . . , ,

    .

    100,000 30,000

    70,000

    () 2010 12 31

    ()= - =

    ( Assets)

    .

    .

    , ,

    .

    , , , ,

  • 12 1

    01 , 13

    02

    03

    04

    05

    06 ,

    07

    08

    09 ,

    10

    11 , , ,

    12

    13

    14 () ,

    15

    16

    17 ,

    , , , , , , ,

    , , , ,

    , , , , , , , ,

    ,

  • 1 13

    18

    19 20%

    20

    01

    02

    03 ,

    04

    05

    06 ( )

    ( Passiva)

    , .

    , , , , , ,

    ,

    , ,

    ( Kapital)

    ,

    , , ( ) .

    , , , (), , ,

  • 14 1

    (), , , ,

    , , ,

    , , ()

    1

    () . .

    () 200 1 1

    3,000 4,000 5,000 6,000

    5,000 3,000

    () 200 12 31

    4,000 5,000 6,000 7,000

    8,000 6,000 4,000 7,000

    3,000 5,000

    4,000 3,000

    5,000 10,000

    6,000

    18,000 18,000

    () 200 1 1

    4,000 6,000

    5,000 4,000

    6,000 7,000

    7,000 10,000

    8,000 3,000

    30,000 30,000

    () 200 12 31

  • 1 15

    01

    02

    03

    04

    05 ,

    06 ,

    07

    (2) ()

    ( )

    .

    70,000 100,000

    30,000

    () 2010 1 1 ~ 2010 12 31

    = =

    - = - =

    ()

    , ( ) .

    , ( ), , ~, ~

    (), , , , ~,

    ,

  • 16 1

    01

    02

    03 ,

    04 , ,

    05

    06 (, )

    07

    08 , ,

    09

    10 ,

    11 (, )

    12 ,

    ()

    , , , , , .

    ( ) ( )

    ( ) .

    , , .

    (, , ). , ,

    ( .) , ,

    , , , , , ,

    , , , ,

    ( ). ,

    , , , or,

    , ,

  • 1 17

    13

    14 ,

    15 , ,

    16

    17

    18

    19

    20

    21 , ,

    22 (, )

    23

    24

    2

    () 200 1 1 200 12 31 .

    .

    \6,000 \5,000 \4,000 \2,000 \1,000

    \4,000 \5,000

    5,000 6,000

    4,000 4,000

    2,000 5,000

    1,000

    3,000

    15,000 15,000

    200 1 1 ~ 200 12 31

  • 18 1

    3

    () 200 1 1 200 12 31 .

    .

    \90,000 \150,000 \30,000

    20,000 30,000 20,000

    20,000 90,000 60,000

    10,000

    90,000

    30,000

    20,000

    30,000

    20,000

    20,000

    10,000

    80,000

    300,000

    150,000

    90,000

    60,000

    300,000

    200 1 1 ~ 200 12 31

    (3)

    .

    ()

    , .

    * -=* -=* -= ( - )

    ( )

    () ()

  • 1 19

    , ,

    .

    * () -() =* -=* -=

    * - = ()

    4

    ( ) ? ( - )

    (1) 45,000 30,000 21,000 7,500

    (2) 10,000 22,000 18,000 19,000

    (3) 40,000 173,000 100,000 148,000

    (4) 6,000 15,000 9,100 8,100

    (5) 20,000 16,600 14,500 - 1,000

    22,500 15,000 28,500

    40,000 11,000 8,000

    73,000 88,000 60,000

    14,000 21,000 1,000

    35,600 19,000 13,500

    5

    , , ?

    150,000 450,000 200,000 400,000

    (250,000) = 450,000 - 200,000

    (100,000) = 250,000 - 150,000

    (300,000) = 400,000 - 100,000

    650,000 = 250,000 100,000 300,000

  • 20 1

    2

    () ,

    , (, ) .

    .

    (

    )

    1 ()

    1)

    , ,

    .

    .

    .

    . ,

    , . .

    or , , , , , , ,

    2) 8

    , , ,

    8 . 8 ,

    .

    .

  • 1 21

    8

    3) ( )

    , , ,

    .

    , .

    4)

    (1)

    . ,

    .

    .

    (2)

    .

    .

    1

    ?

    \300,000 .

    \100,000 .

  • 22 1

    1

    \300,000 .

    5 \1,000,000 .

    \150,000 .

    \700,000 .

    \100,000 \50,000 .

    , 5 .

    \250,000 .

    .

    \200,000 10 .

    2

    . \300,000 .

    \200,000

    \10,000 .

    \500,000 \500,000 .

    \50,000 \70,000 .

    \50,000 \5,000 .

    \20,000 \30,000 .

    2

    1) (account;a/c)

    , , ,

    , , ,

    , ,

    , .

  • 1 23

    2)

    1. , .

    2. , .

    3. , .

    4. , .

    5. , .

    3)

    (1) ()

    .

    .

    . .

    (2) ()

    . .

    , .

    (3)

    . ,

    , , ,

    ,

    .

    4) ( )

    .

    , , .

  • 24 1

    3 () ()

    , .

    .

    .

    .

    .

    .

    .

    1/10 1,000,000 .

    ( )

    ( )

    () 1,000,000 () 1,000,000

    () ()

    1/10 1,000,000

    () ()

    1/10 1,000,000

  • 1 25

    1/10 1,000,000 .

    ( )

    ( )

    () 1,000,000 () 1,000,000

    () ()

    1/10 1,000,000

    () ()

    1/10 1,000,000

    1/10 1,000,000 100,000 .

    ( )

    ( )

    ( )

    () 1,000,000 () 1,100,000

    100,000

    () ()

    1/10 1,000,000

    () ()

    1/10 1,100,000

    () ()

    1/10 100,000

  • 26 1

    3

    , .

    \90,000 .

    \60,000 .

    \15,000 \20,000 .

    \10,000 .

    \2,000 .

    \30,000 .

    \2,000 .

    90,000

    60,000

    20,000

    10,000

    2,000

    30,000

    2,000

    90,000

    60,000

    15,000

    5,000

    10,000

    2,000

    30,000

    2,000

    1

    90,000 10,000

    2

    20,000

    2,000

    30,000

    2,000

    3

    60,000 15,000

    10,000

    4

    30,000 60,000

    5

    90,000

    6

    5,000

    7

    2,000

    8

    2,000

  • 1 27

    4

    1)

    . .

    .

    2)

    .

    .

    .

    ~, , , , ,

    3)

    .

    (1)

    .

    .

    .

    .

    (2)

    3(, , )

    -

    -

    -

  • 28 1

    5(3, , )

    - .

    - .

    5 ()

    1)

    .

    ()

    ()

    ()

    , ,

    ()

    2) ()

    (1) ()

    ,

    .

    (Trial BalanceT/B) .

    ,

    , .

  • 1 29

    (2)

    .

    .

    .

    =

    (3) ( )

    .

    .

    .

    .

    .

    (4)

    ,

    4

    , .

    \90,000 .

    \60,000 .

    \15,000 \20,000 .

    \10,000 .

    \2,000 .

    \30,000 .

    \2,000 .

  • 30 1

    46,000 90,000 44,000

    20,000 20,000

    55,000 70,000 15,000

    30,000 60,000 30,000

    90,000 90,000

    2,000 2,000 5,000 5,000

    2,000 2,000

    125,000 214,000 214,000 125,000

    5

    , .

    \5,000,000 \1,000,000 .

    \10,000 .

    \1,300,000 .

    \500,000 .

    \150,000 .

    \50,000 .

    \500,000 .

    \800,000 \300,000 1

    .

    \420,000( \350,000) .

    \600,000 .

    \200,000 .

    \520,000( \400,000) \200,000

    .

    \240,000 .

    \150,0000 .

    \100,000 \10,000 10 .

  • 1 31

    6

    , .

    \1,000,000

    \200,000

    \150,000

    \500,000

    \150,000

    \300,000( \200,000)

    \800,000

    \350,000 \200,000

    \100,000

    \250,000

    \400,000

    \120,000

    \300,000 \5,000

    \2,000,000 \500,000

    \2,000,000

    \600,000 \3,000,000,000 .

    3) ()

    .

    .

    /

    / .

    . / . /

    / .

    /

    /

    4)

    .

  • 32 1

    .

    () ,

    () ,

    () ,

    () ,

    (1)

    .

    7

    .

    11/01 1 1,200 .

    12/31 .

    01/01 .

    12 \1,200

    1/1 12/31 10/31

    \200 ()

    11. 01. () 1,200

    12. 31. () 1,000

    () 200

    01. 01. () 1,000

    () 1,200

    () 1,000

    () 200

    () 1,000

    12. 31. 1,000 11. 01. 1,200

    12. 31. 200

    1,200

    1,200 01. 01. 1,000

    12. 31. 1,000 12. 31. 1,000

    01. 01. 1,000 01. 01. 1,000

  • 1 33

    (2)

    .

    8

    .

    09/01 1 \1,200 .

    12/31 .

    01/01 .

    12 \1,200

    9/1 12/31

    \400 ()

    09. 01. () 1,200

    12. 31. () 800

    () 400

    01. 01. () 800

    () 1,200

    () 800

    () 400

    () 800

    12. 31. 800 12. 31. 800

    01. 01. 800 01. 01. 800

    09. 01. 1,200 12. 31. 800

    400

    1,200 1,200

    01. 01. 800

    (3)

    , .

  • 34 1

    9

    .

    08/31 8 \800 .

    12/31 4 .

    01/01 .

    8 \800 \400

    1/1 8/31 12/31

    \1,200

    08. 31. () 800

    12. 31. () 400

    () 1,200

    01. 01. () 400

    () 800

    () 400

    () 1,200

    () 400

    12. 31. 400 12. 31 400

    01. 01. 400 01. 01 400

    12. 31. 1,200 08. 03 800

    12. 03. 400

    1,200 1,200

    01. 01. 400

    (4)

    , .

    10

    .

    06/30 \600 .

    12/31 \600 .

    01/01 .

  • 1 35

    6 \600 \600

    1/1 6/30 12/31

    \1,200

    06. 30. () 600

    12. 31. () 600

    () 1,200

    01. 01. () 600

    () 600

    () 600

    () 1,200

    () 600

    06. 30. 600 12. 31. 1,200

    12. 31. 600

    1,200 1,200

    01. 01. 600

    12. 31. 600 12. 31 600

    01. 01. 600 01. 01 600

    (5)

    1 . .

    .

    () , .

    () ,

    .

    11

    () 2010 1 1 \30,000 , 12 31

    \5,000 . ()

    .

  • 36 1

    1.

    01. 01. () 30,000

    12. 31. () 5,000

    12. 31. () 25,000

    01. 01. () 5,000

    () 30,000

    () 5,000

    () 25,000

    () 5,000

    01. 01. 30,000 12. 31. 5,000

    25,000

    30,000 30,000

    01. 01. 5,000

    12. 31. 5,000 12. 31. 5,000

    01. 01. 5,000 01. 01. 5,000

    2.

    01. 01. () 30,000

    12. 31. () 25,000

    12. 31. () 25,000

    01. 01.

    () 30,000

    () 25,000

    () 25,000

    01. 01. 30,000 25,000

    30,000 5,000

    01. 01. 5,000 30,000

    12. 31. 25,000 12. 31. 25,000

  • 1 37

    5) ()

    ()

    (working sheetW/S) .

    6, 8, 10 .

    6)

    (1)

    . , .

    . .

    () ()

    () ()

    () ()()

    (2) ( ) . . .

    .

    .

    .

    .

    .

    .

  • 38 1

    7) ()

    (financial statementsF/S) .

    46,000 30,000

    20,000 90,000

    55,000 1,000

    121,000 121,000

    2,000 5,000

    2,000

    1,000

    5,000 5,000

  • 1 39

    01 02

    01 ?

    1. .

    2.

    02 . ?

    .

    .

    .

    .

    (- )

    .

    . , .

  • 40 1

    03 04

    03 ? ,

    ,

    04 ?

    .

    , , , ,

    .

    05 ? .

    , .

    .

    ,

    .

  • 1 41

    05 06 07

    ,

    .

    06 ? \8,000 .

    \120,000 .

    \50,000 .

    \100,000 .

    \500,000 \12,000 .

    - () - ()

    - () - ()

    - ()

    07 ? ( )

    ()

    () ()

  • 42 1

    08 09 10

    08 ? , \50,000 .

    \100,000 , .

    \1,000,000 .

    \200,000 .

    \200,000 .

    , , . , , ,

    , ,

    09 ? . .

    . .

    .

    .

    10 ?

  • 1 43

    11 12 13

    11 ?

    . \100,000 .

    . \1,000,000 .

    . \400,000 .

    . \250,000 .

    . 1 \600,000 .

    . \500,000 .

    - - - - - - - -

    - - - - - -

    . ,

    .

    12 ? (, .)

    .

    .

    .

    .

    .

    .

    , , , , ,

    .

    , , .

    13 , , ?

  • 44 1

    14 15 16

    .

    .

    .

    .

    .

    , , .

    14 ?

    15 ?

    , ,

    () ,

    16 ?

    \50,000 , .

  • 1 45

    17 18

    \50,000 .

    \50,000 .

    \50,000 .

    \50,000 .

    .

    , , ,

    .

    .

    .

    .

    17 1,350, 0 . 600, ? () 600 () 600

    () 750 () 750

    () 750 () 750

    () 600 () 600

    () 600 () 750

    []

    .

    \1,350 \600 .

    () 750 () 750

    18 ?

    ,

  • 46 1

    19

    - - - - - - - -

    - - - - - - - -

    - - - -

    1.

    ()

    2.

    ( )

    3.

    19 7( 2011. 1. 1~12. 31) 11 1 6 90,000 . 7

    ?

    () 90,000 () 90,000

    () 30,000 () 30,000

    () 15,000 () 15,000

    () 30,000 () 30,000

    () 15,000 () 15,000

    () 30,000 () 30,000

    []

    11/ 1() 90,000 () 90,000

    12/31() 30,000 () 30,000

  • 1 47

    20 21 22

    20 () 2001 101 1 \120,000 . () ? (,

    .) () 30,000 () 30,000

    () 90,000 () 90,000

    () 30,000 () 30,000

    () 90,000 () 90,000

    () 120,000 () 120,000

    () 120,000 () 120,000

    () 30,000 () 30,000

    21 \ 150,000 \70,000.

    ? () 70,000 () 70,000

    () 70,000 () 70,000

    () 80,000 () 80,000

    () 80,000 () 80,000

    []

    () 80,000 () 80,000()

    22 () 10( 2011. 1. 1~12. 31) . . ?

    ( ) 1,500 700 950 2,000 2,050

  • 48 1

    23 24

    1,300 1,200 1,000

    900 800

    =

    = (- )(- )

    (600) = (1,500- 950)(2,050- 2,000)

    *= 700600= 1,300

    23 ( ) ?

    () ,

    () .

    8,

    ,

    ,

    ,

    ,

    24 . \76,500,000 ?

    \84,500,000 \28,400,000

    136,750,000 124,650,000

    6,000,000

    \14,300,000 \20,500,000 \34,500,000

    \32,500,000 \26,500,000

    84,500,000 - 28,400,000 = 56,100,000

  • 1 49

    25 26 27

    (50,000,000)12,100,000 - 6,000,000 = 56,100,000

    76,500,000 - (26,500,000) = \50,000,000

    25 () ?

    \4,000,000 \1,800,000

    1,500,000 250,000

    230,000 60,000

    580,000

    \70,000 \230,000 \850,000

    \300,000 \1,240,000

    (1,430,000) 250,000 580,000 - 60,000

    = 2,200,000

    1,500,000 - (70,000) = 1,430,000

    26 ? = =

    = =

    =

    = = = =

    * =

    27 ?( )

    = -

    =

    =

  • 50 1

    28 29

    =

    =

    28 () \10,000,000 \9,000,000, \2,000,000.

    ?

    \35,000,000 15,000,000 11,000,000

    \30,000,000 \34,000,000 \37,000,000

    \38,000,000 \39,000,000

    35,000,000 - 15,000,000 = 20,000,000

    20,000,0001,000,0002,000,000 = 23,000,000

    (34,000,000) - 11,000,000 = 23,000,000

    29 () \80,000, \42,000. \105,000, \23,000 .

    \37,000 , ?

    \61,000 \24,000 \23,000

    \60,000 \55,000

    (147,000) - 42,000 = 105,000

    124,000 - 80,000 = (44,000)

    44,000(24,000)37,000 = 105,000

  • 1 51

    30 31

    30 () 201 \40,000 \10,000, 201 \60,000, \20,000. , () 201

    \2,000 , 201 \5,000

    . () 201

    ? (, 201 (

    ) \3,000 \7,000

    \5,000 \7,000

    \5,000 \12,000

    \7,000 \10,000

    \7,000 \12,000

    30,0005,000(7,000) - ()2,000

    = 40,000

    31 ( ) ?

    ( )

    .

    () ( ) ()

    () () ( )

    () () ( )

    * .

  • 52 1

    32 33

    32 . 1 5 ?

    1/5 52,000

    1/6 300

    1/6 30,000

    1/5 50,000

    1/5 2,000

    50,000 .

    50,000 , 30,000 .

    50,000 , 300 .

    50,000 , 1,700 .

    50,000 , 2,000 .

    .

    5/1 50,000 , 2,000 .

    () 52,000 () 50,000

    2,000

    33 ?

    , ,,,

    .

  • 1 53

    34 35 36

    34 . ?

    35 ? .

    .

    .

    .

    .

    , .

    .

    36 ? .

    ,

    .

    .

    ,

    .

    .

  • 54 1

    37 38 39

    * ( ) ,

    .

    37 ? \300,000

    \200,000

    \20,000 .

    \700,000 , \700,000

    \7,000,000 .

    \1,000,000 .

    \600,000 \600,000

    \600,000 .

    .

    38 ? .

    .

    .

    .

    .

    .

    39 ?

    .

  • 1 55

    40 41

    .

    .

    .

    .

    , , .

    .

    .

    .

    40 B 1,300,000 1,150,000 . ? () 1,300,000 () 1,300,000

    () 150,000 () 150,000

    () 150,000 () 150,000

    () 1,150,000 () 1,150,000

    () 1,300,000 () 1,300,000

    1. () 1,300,000 () 1,300,000

    2. () 1,150,000 () 1,150,000

    3. () 150,000 () 150,000

    41 750,000. ? () .

    2,000 5,000 10,000 2,000

    758,000 762,000 765,000

  • 56 1

    42 43

    767,000 769,000

    .

    .

    762,000(750,00010,0002,000).

    42 ? \5,500,000.

    \150,000 \440,000 220,000 330,000 170,000 300,000

    \4,890,000 \5,190,000 \5,330,000

    \5,150,000 \5,630,000

    5,500,000 - 150,000 - 220,000

    330,000170,000 = 5,630,000

    43 12 () . 2011 \150,000, \120,00.

    \600,000 , 2011

    ? \330,000 \570,000 \630,000

    \750,000 \870,000

    30,000

    2011 (570,000) 150,000 600,000

    \600,000 (570,000) 120,000

  • 1 57

    44 45 46

    44 ?

    , , ,

    , ,

    , (), .

    45 ? () ()

    () ()

    () ()

    () ()

    () ()

    .

    46 . ? U .

    .

    .

    .

    .

    .

    () ()

  • 58 1

    47 48 49 50

    47 ?

    , , (), ,

    48 ?

    () ()

    () ()

    () ()

    () ()

    () ()

    49 ?

    50 ?

    5 30,000

  • 1 59

    51 52

    .

    .

    51 ? .

    .

    .

    .

    .

    .

    52 (entity theory) ? .

    .

    .

    = . .

    .

    .

    =

    .

  • 60 1

    53 54

    53 = ?

    - - = .

    54 ?

    .

  • 2 61

    2

    1

    .

    (IFRS)

    .

    ,

    .

    .

    .

    .

    .

    2

    , , .

  • 62 1

    , ,

    , , (),

    ,

    .

    1

    1)

    .

    (

    ) , .

    .

    .

    2)

    .

    .

    .

    , , , .

  • 2 63

    2

    , , ,

    , , , , , ,

    , ,

    1)

    .

    .

    .

    .

    2)

    .

    ,

    .

    .

    .

    .

    ,

    .

    .

  • 64 1

    . .

    .

    3)

    .

    ,

    .

    .

    .

    . .

    .

    ,

    . ,

    , ,

    .

    .

    .

    4)

    .

  • 2 65

    ()

    .

    .

    (, )

    .

    , ,

    3

    1)

    .

    .

    .

    2)

    .

    , ,

    , , , ,

    3)

    .

    .

  • 66 1

    1. () ()

    2. ( )

    3.

    4.

    5.

    4

    1)

    .

    , .

    .

    2)

    , 3

    .

    ,

    .

    5

    . ,

    , ,

  • 2 67

    .

    .

    .

    , .

    , .

    .

    6

    .

    .

    .

    .

    .

    () .

    .

    .

    .

  • 68 1

    01 02 03

    01 ?

    ,

    ,

    ,

    ,

    ,

    02 ?

    , , .

    03 . ,

    ?

  • 2 69

    04 05

    04 ?

    , ,

    .

    .

    .

    .

    .

    .

    05 ?

    , , , , .

  • 70 1

    06 07 08

    06 ?

    .

    .

    .

    .

    07 1,000 2006 , 10 . 20 ,

    .

    ( ) ?

    .

    08 K . .

    ?

    .

  • 2 71

    09 10 11

    09 . ?

    , , ,

    , ,

    ,

    .

    10 ?

    .

    , , ,

    .

    .

    .

    , , .

    .

    11 ?

    .

  • 72 1

    12 13 14

    .

    .

    .

    ,

    .

    ,

    12 ?

    [ ]

    1. 2. 3.

    13 ?

    .

    14 ?

    .

  • 2 73

    15 16

    ,

    .

    , .

    .

    .

    .

    15 () () ?

    .

    16 , ?

    .

    .

    .

    ,

    .

  • 74 1

    17

    17 ?

    .

    ,

    .

    .

    ,

    .

    , , .

    .

top related