제Ⅰ부 회계정보의 기초

제 1 장 기업활동과 회계정보
1. 회계정보는 기업경영에 꼭 필요할까? ···················································· 17
2. 기업의 경영활동 및 경영관리란 무엇일까? ··········································· 19
3. 국제회계기준(IFRS)이란 무엇일까? ························································ 21
영어로 토의해 보기(Discussion Question) ··················································· 28

제 2 장 기업의 이익과 현금흐름
1. 왜 현금흐름이 중요할까? ········································································ 29
2. 현금흐름을 통해 파악할 수 없는 정보는 무엇일까? ···························· 32
3. 회계기간에 벌어들인 이익은 왜 현금과 같지 않을까? ························ 33
4. 현금흐름의 정보는 재무상태를 나타낼까? ············································· 34
영어로 토의해 보기(Discussion Questions) ·················································· 38

제 3 장 회계순환과정과 재무제표：재무상태표와 포괄손익계산서
1. 재무상태 및 경영성과를 어디에 기록할까? ··········································· 42
2. 포괄손익계산서에서 어떤 정보를 찾을 수 있을까? ······························ 46
3. 재무상태표에서 어떤 정보를 찾을 수 있을까? ····································· 51
4. 모든 거래는 회계장부에 기록해야 할까? ·············································· 55
5. 회계의 순환과정이란 무엇일까? ····························································· 56
6. 사례로 회계순환과정을 배워보자! ·························································· 59
영어로 토의해 보기(Discussion Questions) ·················································· 69

제 4 장 재무제표간의 상호연관성
1. 기업의 이익과 재무상태 그리고 현금흐름의 분석이란? ······················ 74
2. 재무제표 공시는 정보이용자에게 어떤 이점을 제공할까? ··················· 76
3. 재무제표간의 상호연관성을 이해하자! ··················································· 78
4. 재무제표 주석을 이해하자：회계정책의 요약 및 설명 ························ 79
영어로 토의해 보기(Discussion Questions) ·················································· 88

제Ⅱ부 주요 계정과목별 회계정보의 연관성

제 5 장 매출액과 매출채권의 연관성
1. 재무제표상에서 일련의 연관성을 찾아라! ············································· 92
2. 매출액과 매출채권은 어떤 연관성이 있을까? ······································· 94
영어로 토의해 보기(Discussion Questions) ·················································· 98

제 6 장 매출원가와 재고자산의 연관성
1. 매출원가와 재고자산은 어떤 연관성이 있을까? ································· 102
2. 회계처리방법의 선택이 중요할까? ························································ 109
3. 그렇다면, 어떤 회계처리방법을 선택해야 하나? ································ 116
4. 재고자산과 관련된 기타 주요 이슈는? ················································ 119
영어로 토의해 보기(Discussion Questions) ················································ 127

제 7 장 재고자산과 매입채무의 연관성
1. 재고자산은 항상 외상으로 구입될까? ·················································· 132
영어로 토의해 보기(Discussion Questions) ················································ 136

제 8 장 영업비용과 선급비용의 연관성
1. 영업비용은 비용으로 기록하기 전에 지급될 수 있을까? ·················· 137
2. 이연항목(deferrals) 회계처리：선급비용, 선수수익 ···························· 140
영어로 토의해 보기(Discussion Questions) ················································ 142

제 9 장 유형자산과 감가상각의 연관성
1. 비용의 인식을 이해하자! ······································································· 146
2. 감가상각비：비용계정과 동일한 속성일까? ········································· 148
3. 감가상각누계액을 이해하자! ································································· 152
4. 유형자산의 장부가액과 손상차손을 이해하자! ···································· 154
5. 유형자산의 취득 후 지출：자본적 지출일까 수익적 지출일까? ······· 155
6. 왜 기업실무에서는 가속상각법의 사용을 선호할까? ·························· 159
영어로 토의해 보기(Discussion Questions) ················································ 166

제10장 영업비용과 미지급영업비용 및
이자비용과 미지급이자비용의 연관성
1. 실제 현금지급하기도 전에 회계장부에 기록할 수 있을까? ··············· 170
2. 이자비용이 발생하다! ············································································· 173
3. 발생항목(accruals) 회계처리：미지급비용, 미수수익 ························· 175
영어로 토의해 보기(Discussion Questions) ················································ 177

제11장 법인세비용과 미지급법인세의 연관성
1. 기업이 벌어들인 이익에 과세하다! ······················································ 180
영어로 토의해 보기(Discussion Questions) ················································ 185

제12장 당기순이익과 이익잉여금의 연관성：주당순이익(EPS)
1. 재무상태표에 당기순이익을 기록할 수 있을까? ································· 188
2. 주당순이익(EPS)이란 무엇일까? ··························································· 191
영어로 토의해 보기(Discussion Question) ················································· 193

제Ⅲ부 현금흐름표의 이해

제13장 영업활동 현금흐름
1. 왜 ‘회계이익’과 ‘영업활동 현금흐름’은 다를까? ································ 199
2. ‘영업활동 현금흐름’을 결정하기 위한 영업활동 관련 자산과
부채의 조정사항을 살펴보자! ································································ 202
3. ‘현금흐름’이 함축하는 의미는 무엇일까? ············································ 207
영어로 토의해 보기(Discussion Questions) ················································ 210

제14장 투자활동 및 재무활동 현금흐름
1. 현금의 ‘조달(유입) 및 사용(유출)’이란 무엇일까? ····························· 213
2. 투자활동 및 재무활동 현금흐름을 이해하자! ····································· 215
영어로 토의해 보기(Discussion Questions) ················································ 219

제15장 정체기업/성장기업/침체기업의 영업활동 현금흐름
1. 영업활동 현금흐름에 영향을 주는 항목은 무엇일까? ························ 222
2. 정체기업의 영업활동 현금흐름 변화：매출과 비용이 전년도와
동일하다! ································································································· 223
3. 성장기업의 영업활동 현금흐름 변화：기업성장에 따른 희생일까? ·· 226
4. 침체기업의 영업활동 현금흐름 변화：기업침체에 따른 기회일까? ·· 229
5. 당기순손실은 영업활동 현금흐름의 변화에 어떤 영향을 줄까? ······· 232
영어로 토의해 보기(Discussion Questions) ················································ 234

제Ⅳ부 회계감사 및 이익관리

제16장 회계감사：재무제표의 신뢰성 제고
1. 회계감사(audit)란 무엇일까? ································································· 240
2. 회계감사는 왜 필요할까? ······································································ 241
3. 공인회계사(CPA)의 역할 및 응시자격은? ··········································· 243
4. 회계감사는 모든 기업의 필수사항일까? ·············································· 245
5. 감사보고서에 표시되는 감사의견의 종류는? ······································· 248
6. 감사실패는 감사인에게 어떤 영향을 줄까? ········································· 255
7. 감사보고서와 검토보고서는 어떤 차이가 있을까? ····························· 258
영어로 토의해 보기(Discussion Questions) ················································ 262

제17장 회계처리방법 및 이익관리
1. 회계처리방법의 유연성을 생각해 보자! ··············································· 266
2. 기업경영자는 회계처리방법의 유연성을 선호할까? ···························· 269
3. 회계처리방법의 유연성보다 일관성이 중요할까? ······························· 271
4. 기업은 이익관리가 왜 필요할까? ························································· 272
5. 이익의 질이란? ······················································································· 273
영어로 토의해 보기(Discussion Questions) ················································ 275

제Ⅴ부 경영분석 및 관리회계의 조명

제18장 경영분석의 이해
1. 재무제표를 총체적으로 바라보자! ························································ 280
2. 장?단기 지급능력에 대한 비율(유동성비율, 안정성비율)을
살펴보자! ································································································· 284
3. 수익성을 나타내는 비율(수익성비율：profitability ratio)을
살펴보자! ································································································· 288
4. 주가 및 보통주평가와 관련된 비율을 살펴보자! ································ 293
[부록] 산업별 기업경영분석 사례 예시 ··························································· 299
영어로 토의해 보기(Discussion Questions) ················································ 324

제19장 재무제표의 활용시 유의사항：Q&A
[질문 1] 재무제표는 정보이용자에게 왜 중요할까? ····························· 331
[질문 2] 재무제표는 신뢰할 만한 가치가 있을까? ······························· 332
[질문 3] 재무제표는 오해의 소지가 있으며, 왜곡표시된 허구성이
포함되어 있을까? ······································································ 333
[질문 4] 개인투자자로서 재무제표를 직접 분석하는 것은 효과가
있을까? ······················································································· 335
[질문 5] 다양한 재무비율을 분석함으로써 얻는 유익은 무엇일까? ··· 335
[질문 6] 재무제표상에 영업(재무)성과를 쉽게 알아낼 수 있는
재무비율이 있을까? ··································································· 336
[질문 7] 보수적인 회계처리방법은 기업가치와 관련성이 있을까? ····· 337
[질문 8] 재무제표상에 기업의 이익창출전략이 제시되고 있을까? ····· 337
[질문 9] 재무제표상에 총체적으로 기업가치가 기록되어 있을까? ····· 338
[질문 10] 그렇다면 개인투자자로서 재무제표의 단순한 검토는
어떤 유익이 있을까? ································································· 339
영어로 토의해 보기(Discussion Questions) ················································ 342

제20장 관리회계의 이해
1. 원가는 어떤 특성을 가질까? ································································· 347
2. 이익을 달성하기 위한 생산량은 어떻게 결정될까? ···························· 349
3. 최적의 대안을 어떻게 찾을까? ····························································· 355
영어로 토의해 보기(Discussion Questions) ················································ 361
찾아보기 ····································································································· 365