회계학원론 제07장

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1 결산마감절차 1 집합손익계정의설정 : 2 수익과비용계정의마감 : 3 집합손익계정의마감 : 당기순손익을계산하기위한임시계정인집합손익계정또는손익계정을설정함 ( 기타포괄손익항목을제외한 ) 모든수익과비용계정의잔액을모두집합손익계정에대체함. [ 주의 : 기타포괄손익계정은개별적으로해당자본항목의계정에반영함 ] 집합손익계정의잔액을 ( 미처분 ) 이익잉여금계정 [ 자본 ] 에대체함 집합손익계정이대변잔액이면당기순이익, 차변잔액이면당기순손실이됨 4 재무상태표계정의마감 : 영구계정인자산, 부채, 자본계정을마감함 5 이월시산표의작성 : 마감후시산표의작성 < 선택사항 >

2 결산마감절차 ㅇ AA 계정의차변잔액 (or 금액 ) 100 을 BB 계정의차변으로옮기는분개 : ( 일자 ) ( 차 ) BB 100 ( 대 ) AA 100 ㅇ CC 계정의대변잔액 (or 금액 ) 200 을 DD 계정의대변으로옮기는분개 : ( 일자 ) ( 차 ) BB 200 ( 대 ) AA 200

3 결산마감절차

4 집합손익계정의설정 집합손익계정 : 집합손익계정또는손익계정이란, 기말결산시당기순손익을편리하게계산할수있도록관련수익과비용계정을모두한곳에모아대체시키기위하여개설하는임시계정임 기타포괄손익관련계정 : 집합손익계정에는당기순손익과관련된수익과비용계정만을대체하며, 기타포괄손익과관련된수익과비용계정은먼저개별적으로해당자본계정에반영하며마감함

5 수익과비용계정의마감 수익과비용계정의마감 :. ( 기타포괄손익계정항목을제외한 ) 모든수익과비용계정의잔액을각각집합손익계정에대체함. 집합손익계정에대체되는순간, 수익과비용계정은잔액이 0 이되며마감됨 수익과비용계정마감회계처리 : ( 예시 ) 일반적으로수익계정은집합손익계정의대변에, 비용계정은집합손익계정의차변에대체함 대체분개와전기후, 수익과비용계정의마감모습확인요망 (12/31) ( 차 ) 매출 100,000 ( 대 ) 집합손익 100,000 (12/31) ( 차 ) 집합손익 70,000 ( 대 ) 매출원가 70,000

6 집합손익계정의마감 집합손익계정의마감 : 집합손익계정의잔액을이익잉여금계정 [ 자본계정 ] 에대체함 집합손익계정의잔액이이익잉여금계정 [ 자본 ] 에대체됨으로써마지막하나남은임시계정인집합손익계정마저잔액이 0 이되며마감됨. < 결산대체분개 > 집합손익계정의이익잉여금대체회계처리 : ( 예시 ) 대체분개와전기후, 집합손익계정의마감모습확인요망 [S1] 집합손익계정의잔액이대변인경우 : 당기순이익을의미 (12/31) ( 차 ) 집합손익 30,000 ( 대 ) 이익잉여금 30,000 [S2] 집합손익계정의잔액이차변인경우 : 당기순손실을의미 (12/31) ( 차 ) 이익잉여금 20,000 ( 대 ) 집합손익 20,000

7 재무상태표계정의마감 재무상태표계정의마감 : 자산, 부채, 자본계정들을모두마감함 ( 재무상태표계정은영구계정 ) 자산, 부채, 자본계정의기말잔액을확인하고그잔액을차기로이월시키는방식으로마감함 ( 별도의마감분개는불필요 ) 자산, 부채, 자본계정의마감 : 원장상에서 [ 차기이월 ~ 전기이월 ] 차변잔액계정 : 당기차변잔액은차기차변에대체함. 즉, 당기차변잔액계정 ( 자산계정 ) 은대변에차액을기록 ( 차기이월 ) 하여대차를일치시키고그잔액을차변으로차기이월함 대변잔액계정 : 당기대변잔액은차기대변에대체함. 즉, 당기대변잔액계정 ( 부채및자본계정 ) 은차변에차액을기록 ( 차기이월 ) 하여대차를일치시키고그잔액을대변으로차기이월함

8 재무제표의작성 포괄손익계산서의작성 : 수정후시산표에서포괄손익계산서계정인수익과비용계정의잔액을모아서포괄손익계산서를작성함 집합손익계정의잔액이당기순손익금액임. 주의 : 당기순손익이란계정명칭은존재하지않음 재무상태표의작성 : 수정후시산표에서재무상태표계정인자산, 부채, 자본계정의잔액을모아서재무상태표를작성함 자본계정중이익잉여금계정은집합손익계정을마감한후의잔액으로표시해야함

9 마감후시산표작성 마감후시산표 ( 또는이월시산표 ): ( 선택사항 ) 재무상태표계정의마감후총계정원장에서이월된각계정의잔액을모두한곳에모아서정리한표로서, 이월시산표라고도함 주의사항 : 마감후시산표에는수익과비용계정은나타나지않음 마감후시산표의성격상, 잔액시산표만의미가있음 주의 : 회계순환과정전체, 즉회계거래의식별로부터분개, 전기, 수정전시산표, 수정분개, 수정후시산표, 계정의마감, 재무제표의작성과정전체를반복연습을통해완전히터득해야합니다

의구조는수정전시산표 (2 칸 ), 수정분개 (2 칸 ), 수정후시산표 (2 칸 ), 포괄손익계산서 (2 칸 ), 재무상태표 (2 칸 ) 으로구성됨

10 [ 참고 ] 정산표의개념 정산표를이용한재무제표의작성 : (Optional) 수정전시산표 수정분개 수정후시산표 포괄손익계산서 재무상태표의작성을하나의큰작업표에서수행할수있으며, 이때그하나의큰작업표를정산표라함 정산표의양식 : (10 위식정산표예시 ) 정산표 (10 위식 ) 의구조는수정전시산표 (2 칸 ), 수정분개 (2 칸 ), 수정후시산표 (2 칸 ), 포괄손익계산서 (2 칸 ), 재무상태표 (2 칸 ) 으로구성됨 주의사항 : 정산표는수정분개의내용과계정간의상호관계등을파악하고포괄손익계산서와재무상태표의작성을용이하게하기위하여실무적으로작성하기도하였으나, 전산시스템으로회계처리업무를하는오늘날정산표의장점은없음

11 Illustration 3-26 LO 7

12 Illustration 3-27 LO 7

13 Steps in Preparing a Worksheet Illustration 4-1 LO 1 Prepare a worksheet.

14 Steps in Preparing a Worksheet 1. Prepare a Trial Balance on the Worksheet Illustration 4-2 Adjusted Income Statement of Trial Balance Adjustments Trial Balance Statement Financial Position Account Titles Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Cash 15,200 Supplies 2,500 Prepaid Insurance 600 Equipment 5,000 Notes Payable 5,000 Accounts Payable 2,500 Unearned Revenue 1,200 Share Capital-Ordinary 10,000 Dividends 500 Service Revenue 10,000 Salaries and Wages Exp. 4,000 Rent Expense 900 Totals 28,700 28,700 Trial balance amounts come directly from ledger accounts. Include all accounts with balances. LO 1 Prepare a worksheet.

15 Steps in Preparing a Worksheet Illustration 3-23 General journal showing adjusting entries Adjusting Journal Entries (Chapter 3) LO 1 Prepare a worksheet.

16 Steps in Preparing a Worksheet 2. Enter the Adjustments in the Adjustments Columns Adjusted Income Statement of Trial Balance Adjustments Trial Balance Statement Financial Position Account Titles Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Cash 15,200 Supplies 2,500 (a) 1,500 Prepaid Insurance 600 (b) 50 Equipment 5,000 Adjustments Key: Notes Payable 5,000 Accounts Payable 2,500 Unearned Revenue 1,200 (d) 400 Share Capital-Ordinary 10,000 Dividends 500 Service Revenue 10,000 (d) (e) Salaries and Wages Exp. 4,000 (g) 1,200 Rent Expense 900 Totals 28,700 28,700 Supplies Expense (a) 1,500 Insurance Expense (b) 50 Accumulated Depreciation (c) 40 Depreciation Expense (c) 40 (e) Accounts Receivable 200 (f) Interest Expense 50 Interest Payable (f) 50 (g) Salaries and Wages Payable 1,200 Totals 3,440 3,440 (a) Supplies Used. (b) Insurance Expired. (c) Depreciation Expensed. (d) Service Revenue Earned. (e) Service Revenue Accrued. (f) Interest Accrued. (g) Salaries Accrued. Enter adjustment amounts, total adjustments columns, and check for equality. Add additional accounts as needed. LO 1 Prepare a worksheet.

17 Steps in Preparing a Worksheet 3. Complete the Adjusted Trial Balance Columns Adjusted Income Statement of Trial Balance Adjustments Trial Balance Statement Financial Position Account Titles Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Cash 15,200 15,200 Supplies 2,500 (a) 1,500 1,000 Prepaid Insurance 600 (b) Equipment 5,000 5,000 Notes Payable 5,000 5,000 Accounts Payable 2,500 2,500 Unearned Revenue 1,200 (d) Share Capital-Ordinary 10,000 10,000 Dividends Service Revenue 10,000 (d) ,600 (e) 200 Salaries and Wages Exp. 4,000 (g) 1,200 5,200 Rent Expense Totals 28,700 28,700 Supplies Expense (a) 1,500 1,500 Insurance Expense (b) Accumulated Depreciation (c) Depreciation Expense (c) (e) Accounts Receivable (f) Interest Expense Interest Payable (f) (g) Salaries and Wages Payable 1,200 1,200 Totals 3,440 3,440 30,190 30,190 Total the adjusted trial balance columns and check for equality. LO 1 Prepare a worksheet.

18 Steps in Preparing a Worksheet 4. Extend Amounts to Financial Statement Columns Adjusted Income Statement of Trial Balance Adjustments Trial Balance Statement Financial Position Account Titles Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Cash 15,200 15,200 Supplies 2,500 (a) 1,500 1,000 Prepaid Insurance 600 (b) Equipment 5,000 5,000 Notes Payable 5,000 5,000 Accounts Payable 2,500 2,500 Unearned Revenue 1,200 (d) Share Capital-Ordinary 10,000 10,000 Dividends Service Revenue 10,000 (d) ,600 10,600 (e) 200 Salaries and Wages Exp. 4,000 (g) 1,200 5,200 5,200 Rent Expense Totals 28,700 28,700 Supplies Expense (a) 1,500 1,500 1,500 Insurance Expense (b) Accumulated Depreciation (c) Depreciation Expense (c) (e) Accounts Receivable (f) Interest Expense Interest Payable (f) (g) Salaries and Wages Payable 1,200 1,200 Totals 3,440 3,440 30,190 30,190 7,740 10,600 Extend all revenue and expense account balances to the income statement columns. LO 1 Prepare a worksheet.

19 Steps in Preparing a Worksheet 5. Total Columns, Compute Net Income (Loss) Adjusted Income Statement of Trial Balance Adjustments Trial Balance Statement Financial Position Account Titles Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Cash 15,200 15,200 15,200 Supplies 2,500 (a) 1,500 1,000 1,000 Prepaid Insurance 600 (b) Equipment 5,000 5,000 5,000 Notes Payable 5,000 5,000 5,000 Accounts Payable 2,500 2,500 2,500 Unearned Revenue 1,200 (d) Share Capital-Ordinary 10,000 10,000 10,000 Dividends Service Revenue 10,000 (d) ,600 10,600 (e) 200 Salaries and Wages Exp. 4,000 (g) 1,200 5,200 5,200 Rent Expense Totals 28,700 28,700 Supplies Expense (a) 1,500 1,500 1,500 Insurance Expense (b) Accumulated Depreciation (c) Depreciation Expense (c) (e) Accounts Receivable (f) Interest Expense Interest Payable (f) (g) Salaries and Wages Payable 1,200 1,200 1,200 Totals 3,440 3,440 30,190 30,190 7,740 10,600 22,450 19,590 Net Income 2,860 2,860 Totals 10,600 10,600 22,450 22,450 Compute Net Income or Net Loss. LO 1 Prepare a worksheet.

20 Closing the Books Closing Entries Illustrated Illustration 4-7 Closing entries journalized

21 Closing the Books Posting Closing Entries Illustration 4-8 LO 2

22 Preparing Statements from a Worksheet Illustration 4-4 LO 1 Prepare a worksheet.

23 Preparing Statements from a Worksheet Illustration 4-4 LO 1 Prepare a worksheet.

24 Preparing Statements from a Worksheet Illustration 4-4 LO 1

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