취업을 위한 Survival 회계 > 경제, 경영학

회계나 경영학을 전혀 전공하지 않은 취업 준비 대학생이 반드시 알아두어야 할 회계지식을 대학생의 눈높이에 맞춰 쉽게 이해할 수 있도록 각종 그림과 표를 활용하여 설명하였다.

첫째, 기업의 얼굴과도 같은 재무제표를 정보이용자 측면에서 이해하는 데 초점을 맞추었다.

둘째, 회계 관련 용어들을 읽고 활용할 수 있게 알기 쉽고 명쾌하게 설명하였다.

셋째, 상당히 많은 각주가 이용되었다. 이를 통하여 본문의 내용을 최대한 깊고 자세히 설명하여 본문의 내용을 보완하였다. 처음 책을 접하는 독자는 각주는 무시해도 무방하다.

넷째, 핵심적인 용어 및 문장에 대해서는 색을 달리 적용하였고 수많은 그림과 표를 활용하여 시인성 및 이해도를 높였다.

다섯째, 각 장이 끝날 때마다 ‘진단Check’를 통해 스스로 내용을 점검할 수 있게 구성하였다.

목차

제1부 비즈니스 세계의 필수언어를 살펴보자

제1장 기업의 언어로서 회계를 이해해보자 ···············································13

제1절 왜 회계를 배워야 하는가? ······················································13

제2절 회계란 무엇인가? ································································16

제3절 회계정보의 공급자와 수요자 ····················································19

제4절 회계의 분야 ······································································25

진단 Check! ············································································29

제2장 회계환경의 변화를 살펴보자 ·························································31

제1절 일반적으로 인정된 회계원칙 ····················································31

제2절 외부감사제도 ·····································································34

제3절 국제회계기준 ·····································································38

진단 Check! ············································································40

제2부 재무제표를 통해 기업의 얼굴을 보자

제3장 재무제표란 무엇인지 알아보자 ······················································49

제1절 재무제표란? ······································································49

제2절 재무상태표 ·······································································53

제3절 손익계산서 ·······································································58

제4절 기타 재무제표 ···································································62

진단 Check! ············································································67

제4장 재무제표를 나누어 보자 ······························································69

제1절 재무상태표 나누기 ·······························································69

제2절 손익계산서 나누기 ·······························································76

제3절 재무제표의 연계관계 ···························································79

진단 Check! ············································································84

제5장 아리송한 발생주의를 파악해보자 ····················································87

제1절 현금주의 회계와 발생주의 회계 ················································87

제2절 수익의 인식기준 ·································································92

제3절 비용의 인식기준 ·································································94

진단 Check! ············································································97

제6장 장부를 기록해보자 ·····································································99

제1절 회계순환과정 ·····································································99

제2절 상식과는 다른 회계상 거래 ····················································102

제3절 단식부기와 복식부기 ···························································104

제4절 분개 ·············································································109

제5절 전기와 원장 ·····································································117

제6절 결산절차 ········································································121

제7절 전산화된 회계시스템 ···························································125

진단 Check! ···········································································130

제3부 영업활동으로 기업의 관상을 보자

제7장 현금거래와 외상거래를 해보자 ·····················································135

제1절 생각보다 넓은 현금의 범위 ····················································136

제2절 기업 경영의 필수: 당좌거래 ···················································140

제3절 발생할 수밖에 없는 채권ㆍ채무 ···············································143

제4절 피할 수 없는 어음거래 ························································147

제5절 전부 회수할 수 없는 외상 값 ·················································149

제6절 재무제표분석의 출발: 유동비율 ···············································152

진단 Check! ···········································································154

제8장 상품판매거래를 해보자 ······························································157

제1절 판매목적의 재고자산 ···························································157

제2절 매출원가와 기말재고자산의 결정 ··············································159

제3절 수량의 결정: 상품판매의 기록방법 ············································163

제4절 단가의 결정: 원가흐름의 가정 ················································167

진단 Check! ···········································································172

제4부 투자활동으로 기업의 관상을 보자

제9장 눈에 보이는 자산에 투자해 보자 ··················································177

제1절 눈에 보이는 사용목적 자산 ····················································177

제2절 감소하는 자산의 가치: 감가상각 ··············································179

제3절 감가상각방법의 경제적 효과 비교 ·············································188

진단 Check! ···········································································190

제10장 눈에 보이지 않는 자산과 여유자금을 투자해 보자 ····························193

제1절 눈에 보이지 않는 자산 ························································193

제2절 감소하는 자산의 가치: 상각 ···················································197

제3절 연구개발투자와 영업권 ·························································198

제4절 금융상품과 금융자산 ···························································202

제5절 여유자금의 투자: 투자금융자산 ···············································205

진단 Check! ···········································································208

제5부 재무활동으로 기업의 관상을 보자

제11장 돈을 빌려 자금을 조달해 보자 ····················································213

제1절 기업의 자금조달 ································································213

제2절 사채발행에 의한 자금조달 ·····················································216

제3절 추정하는 부채 ··································································222

진단 Check! ···········································································223

제12장 주식을 발행해서 자금을 조달해 보자 ·············································225

제1절 주식발행을 통한 자금조달 ·····················································225

제2절 자본의 구성과 주식의 발행 ····················································229

제3절 이익잉여금 ······································································233

제4절 현금 및 주식배당, 유상 및 무상증자, 액면분할 ·····························238

진단 Check! ···········································································241

저자소개

평소 이용자 중심의 회계교육에 관심이 많은 저자는 한국외대 및 경희대 대학원을 졸업하고 한국외대에서 회계전공으로 경영학 박사학위를 취득했다. 현재 부산 경성대 회계학과 교수로 재직 중이며 한국회계정책학회 부회장, 한국회계정보학회 및 한국국제회계학회 상임이사, 공기업 경영평가위원, 납세자보호위원을 맡고 있다. 중앙대 회계영역 교양전담교수와 공무원 및 경영지도사, 관세사, 재경관리사 출제위원, 한국취업진로학회 부회장, 국세심사위원 등을 역임했고 한국외대 및 중앙대에서 최우수 강의상을 수회 수상한 바 있다. 현재 IFRS 재무회계, 대학생을 위한 생활 속의 회계 등 여러 권의 책과 연구보고서를 집필했고 다수의 논문을 게재했다.

배송

교환