2 주차 강의 요점 미국회계기준을 용어와 함께 정의해본다.. 스몰비즈니스에서 관점등 토론 부기 연습 ( 가정 / 스몰 비지니스 연습 툴 제공 ) 3 주차 강의 : 비즈니스 오너의 경영분석 ( 회계 ) 개념을 공부하고 수강생이 관심분야의 테마를 설정한다. 과제 해오기 4 주차 : 현재 일어나고 있는 스몰 비지니스 대차대조표, 손익계산서를 보고 경영분석을 해보고 세금보고한 양식을 가지고 수강생 관심 비지니스 손익분기점 내는 실습 을 해본다.. 사후지원 : 비즈니스 실제 계약시 회계 세무관점에서 리뷰및 손익분기점을 작성 비즈니스 운영에 기초로 하는 실제적 이론적 툴제공

What Accounting Principles? GAAP=Generally Accepted Accounting Principles FASB=Financial Accounting Standards Board

Financial Statements : F S 1.Accounting period:1.1 beginning of year End of year 2.Financial Statements: Balance Sheet B/S : Financial Position Income Statement P/L: Operating Result Statement of cash flows C/S: Cash

A B/S ASSETS CASH LAND Economic Resource =500 Liabilities Debts of the Business 300 Stockholders” Equity Net Assets. Capital 200 =500 Assets=Liabilities+ Stockholders” Equity Stockholders” Equity=Assets-Liabilities 31/12/2008

Income Statement P/L Revenues$1000 Sale Rent revenues Interest Revenues Expenses$800 Purchase Rent Expenses Interest Revenues NET INCOME $200 Revenues-E increase Expenses 1/1/2008—31/12/2008 Not Accumulate

Statement of cash flows C/S: Cash 1/1/2008 Where is get cash What used to cash =================== +cash _cash Where is get cash What used to cash =================== +cash _cash

3.Bookkeeping : Management Record Journal Entry Debit Credit Assets Increase Assets decrease Liability decrease Liability Increase BS Item PL Item Expenses Revenues

Transactions Journal Ledger Unadjusted Trial Balance Work Sheet Balance Sheet B/S Income Statement P/L Journal entry Posting Adjusted Entry Financial Report Process

4.Cash Basis Cash Basis Accounting RevenuesCash Received Expenses Cash Paid Revenues incurredExpenses incurred 서비스 제공시 분개없슴 Cash received (Dr)Cash 500/ (Cr Revenue 500 서비스 받을때 분개없슴 차변 Expences500/ 대변 cash 500

4-1.Accrual Basis =GAAP Required for Small Business company Accrual Basis Accounting Revenues Earned Expenses Incurred Cash Paid Revenues incurredExpenses incurred 서비스 제공시 AR500 / Revenue 500 Cash received (Dr)Cash 500/ (Cr AR 500 서비스 받을때 Expences 500/ AP 500 차변 AP 500/ 대변 cash 500 AP: Accounts Payable AR: Accounts Receivable Ex: Rent fee $3, :1000:rent expenses 2009:1000:prepaid expenses 2010:1000:prepaid expenses

5.Current assets and current liabilities Current assets: cash, Accounts Receivables, Accrued Revenues on account: 신용거래 Current liabilities : Account payable, Accrued expenses Accrued Revenues Accounts Receivables Accrued expenses Account payable Current assets Current liabilities 결산 시 수익으로 계상 결산 시 비용으로 계상

Income statement PL For the year dec.31,2008 1).songle step income statements= revenues-expenses single step income statements Revenuessales28500 interest revenues600 Total revenues29100 EXpensesCost of goods sold12825 Selling expenses1800 Adminisrative expenses2100 interest expenses400 loss800 Total Expenses17925 Incomese from continuing operation before provision for income tax 세금전 경상이익 11175

Multi-step income statement: 비용을 차감해가는 손익산출방식.R ecognition of sale 용역제공 1 회경우 :realize /Recognize =Realization Principle 상품이 delivery 싯점이 sale 로 Recognize service 가 계속적으로 이뤄 지는 경우 : 시간의 경과에 동반해서 수익을 인식하는방법 예 : 건설회사의 공저에 따른 매출인식 Gross margin=Sales-CGS(cost of goods sold)  Cost of goods sold: Beginning inventory + purchase- Ending inventory  Operating income: Gross margin- operating expenses Selling expense: Sales man salaries,advertising, Freight-out/in Administrative: accointing and legal fee,officer’s salaries 매출 총이익 영업이익 경상이익 개념 암기 이해

 Income from continuing operations: 경상적인 이익와 기본사업외 활동이익 Other revenues: interest revenues Other expenses: interest expenses Unusual or infrequent items: loss/gain foreign currency loss/gain on sale of fixed assets operating income other revenue interest revenue600 other expences interest expense400 incime before unusual or infreqient items and income taxes11975 unusual or infreqient items loss foreign currency 800 income from continuing operations before provision for income taxes11175 provision for income taxes4470 income from continuing operations 6705

Net income Discontinued operations: 비 계속 사업항목 ( 사업공장처분 ) Extraordinary items: 특별손익 ( 지진 ) Cumulative effect of a change in accounting: 회계처리 변경에 의한 누적효과 예 감가상각변경 DDB 에서 straight line 으로 변경 가산 감산해서 당기 순이익이 산출된다..

Liabilities Currents liabilities Non current liabilities Stock holders’ Equity capital stock common stock preferred stock Additional paid in capital Retained Earnings Assets currents assets Long term investments Property,plant and equipment Intangible Assets Balance sheet Working Capital currents assets- Currents liabilities 비즈니스에서 지불능력과 운영능력을 나태 내는 중요지표이다. 자산은 유동성이 높으면 양호하고 부채는 유동성이 높으면 불리하다. 저 고 고 저

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