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제1장 회계의 기본원리 3 제1장 회계의 기본원리 제1절 회계의 기초개념 1 회계의 의의 회계(Accounting)란 기업의 경영활동에서 발생한 모든 경제가치의 증감변화(거래)를 인식, 측정, 기록, 계산, 정리하여 그 결과의 제공을 목적으로 한다. 여기서의 결과란 재무적 정보를 말한다. 따라서 회계란 회사의 경영활동에 관심을 갖는 다양한 이해관계자가 합리적인 경제적 의사결정을 할 수 있도록 경영활동을 기록하고 추적하여 회사에 관한 유용한 재무적 정보를 측정하여 전달하는 과정이라고 정의 할 수 있다. 기업의 경영활동 → 기록, 계산, 정리 → 유용한 정보 → 이해관계자 쉽게 말하면 회사의 경영활동에는 주주, 채권자, 경영자, 종업원 등 다양한 이해관계자들이 관련되 어 있다. 이러한 이해관계자들은 회사의 경영활동과 관련하여 자신들의 목적에 맞는 다양한 정보를 원한다. 이해관계자 올해 회사실적은 얼마나 될까? 올해 배당은 얼마나 될까? 돈 빌려줘도 괜찮은 회사일까? 올해 성과금은 얼마나 받을까? 올해 세금은 얼마나 갇을 수 있을까? 이 회사와 외상거래 괜찮을까? 구매후 A/S는 잘 해줄까? 회사는 이러한 이해관계자들의 다양한 목적을 충족시켜 주기 위해 경영활동에 관해 믿을 수 있는 정보를 제공하는 것이 필요하고, 이를 위한 것이 바로 회계라는 것이다

제1장 회계의 기본원리 - landwin.krC8%B8%B0%E8%BF%F8%B8… · 산출되는 정보는 유형의 따라 회계를 재무회계와 관리회계로 나눈다. 재무회계는

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  • 1 49

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    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

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    \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 ( ) ?

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  • 52 1

    32 33

    32 . 1 5 ?

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    1/6 30,000

    1/5 50,000

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    .

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    () 52,000 () 50,000

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    33 ?

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  • 1 53

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  • 54 1

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  • 1 55

    40 41

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  • 56 1

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    \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

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