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상태 중고상품 상태안내	최상 새 상품에 가까운 상품
판매자	할인에할인 8.ToString()점 (163명 평가) 중고샵 판매상품은 판매자가 직접 등록/판매하는 상품으로 판매자가 해당 상품과 내용에 모든 책임을 집니다. (판매자 가게 > 공지사항 참고) 주문 전 중고상품의 정확한 상태 및 재고 문의는 [판매자에게 문의하기]를 통해 문의해 주세요. 주문완료 후 중고상품의 취소 및 반품은 판매자와 별도 협의 후 진행 가능합니다. (주문내역 > 주문번호 클릭 > 판매자 정보보기 > 연락처 또는 [판매자에게 문의하기]로 문의)

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발행일	2024년 02월 25일
쪽수, 무게, 크기	584쪽 \| 18825735mm

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최상 새 상품에 가까운 상품 중고상품 상태안내

중고상품 상태
상태정도(외관)	사용흔적
전반적인 상태 새 상품에 가까움 겉표지 변색 없음, 얼룩 없음 낙서 없음, 찢어진 부분 없음 겉 표지 있음 책등, 책배, 책아래위 변색 없음, 얼룩 없음 낙서 없음, 닳은 흔적 없음 책등 접힌 흔적 없음	전반적인 상태 거의 없음 내지(면지) 변색 없음, 얼룩 없음, 물리적 변형 없음 내지 접힌 흔적, 찢어진 부분 없음, 낙서 없음 제본탈착 없음
전반적인 상태 약간 헌 책 (사용감 약간 있음) 겉표지 희미한 변색 있음, 약간의 얼룩 있음 (1cm 내) 낙서 없음, 찢어진 부분 없음 겉 표지 있음 접힌 흔적 있음 (1cm 내) 책등, 책배, 책아래위 희미한 변색 있음, 약간의 얼룩 있음 (1cm 내) 낙서 없음, 닳은 흔적 약간 있음 책등 접힌 흔적 없음	전반적인 상태 약간 있음 내지(면지) 변색 없음, 얼룩 없음, 물리적 변형 없음 내지 접힌 흔적 약간 있음 (5페이지 이내) 찢어진 부분 없음, 낙서 없음 제본탈착 없음
전반적인 상태 헌 책 (사용감 많이 있음) 겉표지 전체적으로 변색 있음, 얼룩 등 오염 있음 (2cm 내) 낙서 있음, 찢어진 부분 없음 겉 표지 없음 접힌 흔적 있음, 래핑 흔적 있음 정가 및 ISBN이 동일한 도서이나 표지 이미지 다름 책등, 책배, 책아래위 전체적으로 변색 있음, 얼룩 등 오염 있음 (2cm 내) 낙서 있음, 닳은 흔적 있음 책등 접힌 흔적 있음	전반적인 상태 있음 내지(면지) 내지 변색 있음, 얼룩 있음, 물리적 변형 없음 내지 접힌 흔적 있음 (10페이지 이내) 찢어진 부분 있음 (1cm 내) 5페이지 이내 필기 및 밑줄 등 있음 (단, 참고서, 수험서는 매입불가) 제본탈착 없음 본문 읽기에 지장 없는 부록 및 구성품 없음 (세트도서 박스 등)
전반적인 상태 헌 책 (사용감이 많이 있고, 오염있음) 겉표지 변색이 심함, 얼룩 등 심한 오염 있음 (2cm 초과) 심한 낙서 있음 물에 젖은 흔적 있음, 곰팡이 있음 책등, 책배, 책아래위 변색이 심함, 얼룩 등 심한 오염 있음 (2cm 초과) 심한 낙서 있음 물에 젖은 흔적 있음, 곰팡이 있음 모서리 깨짐, 책등 파손 있음	전반적인 상태 많음 내지(면지)/부속물 변색이 심함, 얼룩 등 심한 오염 있음 (2cm 초과) 전체적으로 구겨짐, 뒤틀림 있음 찢어진 부분 있음 (1cm 초과) 물에 젖은 흔적 있음, 곰팡이 있음 페이지 또는 글자 등의 인쇄 오류 있음 5페이지 초과 필기 및 밑줄 등 있음 제본탈착 있음 (낙장, 분책) 부속물 없음

판매자 : 할인에할인 4점 (163명 평가)

책소개

· 제3판 머리말 / 3 · 초판 머리말 / 4 제1부 재무회계의 기초개념 제1장 회계의 기초개념 ················································15 제1절 회계의 의의 ································································································17 1.1 회계란 ·········································································································17 1.2 회계의 기능과 역할 ·······················································································18 제2절 회계정보의 이용자 ·······················································································19 제3절 회계의 사회적 역할 ·····················································································23 3.1 사회적 자원의 효율적 배분 ···········································································23 3.2 기타 사회적 기능 ···························································································24 제4절 회계의 분류 ································································································25 4.1 재무회계 ·······································································································25 4.2 관리회계 ·······································································································26 제5절 우리나라의 회계기준과 회계감사제도 ·····························································28 5.1 일반적으로 인정된 회계원칙 ·········································································28 5.2 우리나라의 회계기준 ······················································································29 5.3 회계감사제도 ··································································································30 제2장 재무제표의 이해 ···············································33 제1절 재무보고를 위한 개념체계 ············································································35 1.1 개념체계의 구조 ·····························································································35 1.2 재무보고의 목적 ·····························································································36 1.3 재무정보의 질적 특성 ····················································································37 1.4 재무제표 요소 ································································································39 제2절 수익ㆍ비용의 인식과 발생기준 회계 ······························································42 2.1 수익ㆍ비용의 인식 ·························································································42 2.2 발생기준 회계 ································································································43 제3절 재무제표의 종류와 표시 ···············································································44 3.1 재무상태표 ····································································································45 3.2 포괄손익계산서 ·······························································································53 3.3 자본변동표 ····································································································58 3.4 현금흐름표 ····································································································59 3.5 재무제표에 대한 주석 ····················································································60 제4절 재무제표의 연계관계 ····················································································61 제5절 개별재무제표와 연결재무제표 ·······································································62 제2부 회계순환 제3장 거래의 기록 ····················································75 제1절 거래의 정의와 식별 ·····················································································77 1.1 회계거래의 정의 ·····························································································77 1.2 거래의 식별 ····································································································78 1.3 거래의 유형 ····································································································79 제2절 거래의 분석과 기록 ·····················································································79 2.1 단식부기와 복식부기 ······················································································79 2.2 거래의 이중성 ································································································80 2.3 거래의 효과분석과 기록 ················································································82 제3절 계정 ··········································································································89 3.1 의의와 구조 ····································································································89 3.2 계정 기록방법 ································································································90 제4절 분개와 전기 ································································································93 4.1 분개와 분개장 ································································································93 4.2 전기와 원장 ····································································································98 제4장 회계순환과 재무제표 작성 ······································113 제1절 회계순환 ··································································································115 제2절 결산절차 ··································································································116 2.1 수정전시산표 작성 ·······················································································117 2.2 수정분개 ·······································································································119 2.3 수정후시산표 작성 ·······················································································128 2.4 재무제표의 작성 ···························································································129 2.5 장부의 마감 ··································································································132 2.6 마감후시산표의 작성 ····················································································137 제3절 재무제표 작성 및 표시의 일반원칙 ·····························································138 [보론] 정산표를 이용한 재무제표 작성 ·································································140 제5장 상품매매기업의 회계순환 ·······································157 제1절 상품매매기업의 영업활동과 포괄손익계산서의 구조 ·······································159 1.1 상품매매기업의 영업활동 ·············································································159 1.2 상품매매기업 포괄손익계산서의 구조 ·························································160 제2절 상품매매거래의 기록방법 ············································································162 2.1 계속기록법 ····································································································162 2.2 실지재고조사법 ·····························································································163 제3절 상품매매거래의 기중 회계처리 ···································································166 3.1 계속기록법의 기중 회계처리 ·······································································166 3.2 실지재고조사법의 기중 회계처리 ································································167 3.3 매입과 매출의 부대비용 ··············································································168 제4절 상품매매기업의 회계순환 ············································································173 4.1 수정전시산표 작성 ·······················································································173 4.2 수정분개 ·······································································································175 4.3 재무제표 작성 ······························································································177 4.4 계정의 마감 ··································································································180 제3부 주요계정별 회계 제6장 금융자산I: 현금 및 수취채권 ···································197 제1절 금융자산의 의의 ························································································199 제2절 현금 및 현금성자산 ···················································································200 2.1 현금 ···········································································································200 2.2 현금성자산 ····································································································201 2.3 당좌예금과 은행거래 ····················································································202 2.4 소액현금제도 ································································································203 제3절 수취채권 ··································································································205 3.1 수취채권의 의의와 종류 ··············································································205 3.2 매출채권의 인식 ···························································································206 3.3 매출채권의 평가와 대손상각비의 인식 ·······················································209 3.4 매출채권의 양도와 제거 ··············································································216 제7장 재고자산·····················································229 제1절 재고자산의 의의와 취득원가 ······································································231 1.1 재고자산의 의의와 종류 ··············································································231 1.2 재고자산의 인식 ···························································································232 1.3 재고자산의 취득원가 ····················································································232 제2절 재고자산 매매거래의 기록방법 ··································································234 제3절 재고자산 원가흐름의 가정 ·········································································236 3.1 원가흐름의 가정이란 ····················································································236 3.2 선입선출법 ····································································································238 3.3 평균법 ·······································································································242 3.4 개별법 ·······································································································244 3.5 선입선출법과 평균법의 경제적 효과 비교 ··················································244 제4절 재고자산의 기말평가 ·················································································247 4.1 재고자산의 수량 파악 ··················································································247 4.2 수량부족과 재고자산감모손실 ······································································248 4.3 재고자산의 기말평가: 저가기준 ··································································249 제5절 추정에 의한 재고자산 평가 ········································································252 제8장 유형자산과 무형자산 ··········································267 제1절 유형자산의 의의와 취득원가 ······································································269 1.1 유형자산의 의의와 종류 ··············································································269 1.2 유형자산의 취득원가 ····················································································270 제2절 유형자산의 감가상각 ·················································································271 2.1 감가상각비란 ································································································271 2.2 감가상각방법의 종류와 선택 ·······································································272 2.3 감가상각방법에 따른 법인세 차이 ······························································277 2.4 감가상각의 회계처리 ····················································································278 제3절 유형자산의 취득 후 지출 ············································································284 제4절 유형자산의 기말평가 및 처분 ······································································286 4.1 유형자산의 손상과 재평가 ···········································································286 4.2 유형자산의 처분 ···························································································287 제5절 무형자산의 회계처리 ··················································································290 5.1 무형자산의 의의와 종류 ··············································································290 5.2 무형자산의 취득과 상각 ··············································································292 5.3 연구개발투자에 대한 회계처리 ····································································293 제9장 부채·························································307 제1절 부채의 의의와 종류 ···················································································309 제2절 지급채무와 기타유동부채 ············································································310 2.1 지급채무 ·······································································································310 2.2 기타유동부채 ································································································311 제3절 화폐의 시간가치 ························································································313 3.1 화폐액의 미래가치와 현재가치 ····································································313 3.2 연금 현금흐름의 현재가치와 미래가치 ·······················································316 제4절 사채 발행에 의한 자금조달과 회계처리 ························································318 4.1 사채(社債)란 무엇인가 ·················································································318 4.2 사채등급과 사채발행가격의 관계 ································································320 4.3 사채의 액면발행, 할인발행 및 할증발행 ····················································322 4.4 사채 발행과 이자비용의 인식 ·····································································324 4.5 사채의 조기상환 ···························································································332 제5절 충당부채 ··································································································334 5.1 우발부채와 충당부채 ····················································································334 5.2 제품보증충당부채 ·························································································336 5.3 퇴직급여부채 ································································································338 제10장 자본 ·························································349 제1절 주식회사제도와 자금조달 ············································································351 1.1 주식회사제도란 ·····························································································351 1.2 주식발행을 통한 자금조달 ···········································································351 1.3 주식의 종류 ··································································································352 제2절 재무상태표의 자본 구성 ·············································································353 제3절 주식의 발행 ······························································································356 3.1 주식의 액면금액 ···························································································356 3.2 주식발행의 형태와 회계처리 ·······································································356 제4절 이익잉여금 ·······························································································359 4.1 이익잉여금의 의의와 분류 ···········································································359 4.2 이익잉여금의 처분과 변동 ···········································································360 제5절 자기주식거래 및 주식수의 변동 ··································································364 5.1 자기주식거래 ································································································364 5.2 주식수의 변동: 주식배당, 무상증자, 액면분할 ···········································368 제6절 자본변동표 ·······························································································374 제11장 금융자산II: 지분증권과 채무상품 ·······························389 제1절 금융자산의 회계적 분류 ·············································································391 1.1 금융상품의 분류 ···························································································391 1.2 관계기업투자와 종속기업투자 ······································································394 제2절 채무상품의 회계처리 ··················································································394 2.1 AC금융자산 ··································································································395 2.2 FVOCI금융자산(채무상품) ···········································································400 2.3 FVPL금융자산(채무상품) ·············································································405 제3절 지분상품의 회계처리 ··················································································408 3.1 FVOCI금융자산(지분상품) ···········································································408 3.2 FVPL금융자산(지분상품) ·············································································412 제4부 현금흐름표와 재무제표분석 제12장 현금흐름표 ···················································429 제1절 현금흐름표의 의의와 구조 ··········································································431 제2절 현금흐름의 유형 ························································································432 제3절 현금흐름표의 작성 ·····················································································435 3.1 영업활동현금흐름의 측정 ·············································································436 3.2 투자활동현금흐름의 측정 ·············································································447 3.3 재무활동현금흐름의 측정 ·············································································448 제13장 재무제표분석 ·················································463 제1절 재무제표분석의 의의 ··················································································465 1.1 재무제표분석이란 ·························································································465 1.2 재무제표분석의 목적 ····················································································466 1.3 재무제표분석에서 파악해야 할 주요 내용 ··················································466 제2절 추세분석과 기업 간 비교분석 ······································································467 2.1 추세분석: 성장성 분석 ················································································467 2.2 공통형 재무제표와 기업 간 비교 ································································471 제3절 재무비율 분석 ···························································································475 3.1 수익성 분석 ··································································································475 3.2 재무위험 분석 ······························································································477 3.3 활동성 분석 ··································································································480 3.4 종합분석 ·······································································································483 제4절 재무제표분석의 한계점 ···············································································484 부록 ·································································497 찾아보기 ·····························································574

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저자 소개 (4명)

저 : 정혜영

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서울대학교 경영대학 졸업 캘리포니아대학교(Berkeley) 회계학 박사 한국회계학회 ‘학술상’ 수상 한국회계학회 「회계학연구」 편집위원장 한국회계학회 부회장 경희대학교 부총장 현 경희대학교 회계·세무학과 명예교수 <저서> 자본시장과 회계정보(양영각, 1993, 공저) CEO를 위한 신경영학Ⅰ, Ⅱ, Ⅲ(무역경영사, 2001, 공저) 현대회계학원론(법문사, 2002, 공저) 경영·경제수학(무역경... 서울대학교 경영대학 졸업
캘리포니아대학교(Berkeley) 회계학 박사
한국회계학회 ‘학술상’ 수상
한국회계학회 「회계학연구」 편집위원장
한국회계학회 부회장
경희대학교 부총장
현 경희대학교 회계·세무학과 명예교수
<저서>
자본시장과 회계정보(양영각, 1993, 공저)
CEO를 위한 신경영학Ⅰ, Ⅱ, Ⅲ(무역경영사, 2001, 공저)
현대회계학원론(법문사, 2002, 공저)
경영·경제수학(무역경영사, 2014, 공저)

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저 : 황문호

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경희대학교(학사, 회계학석사), 고려대학교(경영학박사). 전, 삼일회계법인 회계사, K-IFRS 질의·회신 연석회의 위원. 현, 금융감독원 회계심의위원회 위원, 경희대학교 회계·세무학과 교수. 경희대학교(학사, 회계학석사), 고려대학교(경영학박사).
전, 삼일회계법인 회계사, K-IFRS 질의·회신 연석회의 위원.
현, 금융감독원 회계심의위원회 위원, 경희대학교 회계·세무학과 교수.

저 : 이준일

작가 파일

경희대학교 경영대학 회계·세무학과 교수. 서울대학교 경영학과를 졸업하고 회사를 다니다가 학문의 길에 들어섰다. 기업인이 바르게 일하고 존중받는 사회를 어떻게 만들지, 건전한 자본시장으로 어떻게 이르게 할 것인지, 우리 사회의 불필요한 갈등을 어떻게 줄일지에 대한 고민의 결과, 주식회사에 대한 이해부족이 원인 중 하나라고 진단하여 주식회사 제도를 설명하는 책을 쓰게 되었다. 2022년 한국회계학회 우수논문상을... 경희대학교 경영대학 회계·세무학과 교수. 서울대학교 경영학과를 졸업하고 회사를 다니다가 학문의 길에 들어섰다. 기업인이 바르게 일하고 존중받는 사회를 어떻게 만들지, 건전한 자본시장으로 어떻게 이르게 할 것인지, 우리 사회의 불필요한 갈등을 어떻게 줄일지에 대한 고민의 결과, 주식회사에 대한 이해부족이 원인 중 하나라고 진단하여 주식회사 제도를 설명하는 책을 쓰게 되었다.

2022년 한국회계학회 우수논문상을 수상하였으며, 최근에는 전통적인 연구방법을 넘어 새로운 IT기술들을 회계학 연구에 적용하고 있다. 관련 논문으로 「KoBERT를 이용한 기업관련 신문기사 감성 분류 연구」「경영진단의견서MD&A의 전기와 당기 유사성과 정보유용성」「언론의 ‘사내유보금’ 용어 오용 및 보도 양태」「재무제표 주석은 서로 얼마나 유사한가」 등이 있다.

학생들에게 재무제표를 비롯, 투자에 대한 올바른 지식과 태도를 갖추도록 설명하는 일에 관심이 있다. 사람은 끊임없이 성장한다는 것과, 상대방을 인정하고 열린 마음과 호기심을 가지는 것이 지혜의 원천이라는 것을 믿는다.

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저 : 최승욱

작가 파일

고려대학교 공학사/경영학사 고려대학교 경영학 박사 광운대학교 경영대학 조교수 한국회계정책학회 이사 한국회계학회 ‘우수논문상’ 수상 현 경희대학교 회계·세무학과 조교수 [논문] Audit hours and unit audit price of industry specialist auditors: Evidence from Korea(Contemporary Accounting Research, 2016,... 고려대학교 공학사/경영학사
고려대학교 경영학 박사
광운대학교 경영대학 조교수
한국회계정책학회 이사
한국회계학회 ‘우수논문상’ 수상
현 경희대학교 회계·세무학과 조교수

[논문]
Audit hours and unit audit price of industry specialist auditors: Evidence from Korea(Contemporary Accounting Research, 2016, 공저)
Auditors and client investment efficiency(The Accounting Review, 2017, 공저)
Auditors' fee premiums and low?quality internal controls(Contemporary Accounting Research, 2021, 공저)

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반품/교환 불가사유	소비자의 책임 있는 사유로 상품 등이 손실 또는 훼손된 경우 소비자의 사용, 포장 개봉에 의해 상품 등의 가치가 현저히 감소한 경우 : 예) 화장품, 식품, 가전제품, 전자책 단말기 등 복제가 가능한 상품 등의 포장을 훼손한 경우 : 예) CD/LP, DVD/Blu-ray, 소프트웨어, 만화책, 잡지, 영상 화보집 소비자의 요청에 따라 개별적으로 주문 제작되는 상품의 경우 디지털 컨텐츠인 eBook, 오디오북 등을 1회 이상 다운로드를 받았을 경우 eBook 대여 상품은 대여 기간이 종료 되거나, 2회 이상 대여 했을 경우 취소 불가 모바일 쿠폰 등록 후 취소/환불 불가 중고상품이 구매확정(자동 구매확정은 출고완료일로부터 7일)된 경우 LP상품의 재생 불량 원인이 기기의 사양 및 문제인 경우 (All-in-One 일체형 일부 보급형 오디오 모델 사용 등) 시간의 경과에 의해 재판매가 곤란한 정도로 가치가 현저히 감소한 경우 전자상거래 등에서의 소비자보호에 관한 법률이 정하는 소비자 청약철회 제한 내용에 해당되는 경우
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