제 4 장 [ 사회복지시설담당공무원회계교육 ] 사회복지법인재무회계규칙의이해 서울시복지재단심사팀장정의림 Ⅰ. 사회복지법인및시설회계분야점검사항 Ⅱ. 사회복지법인재무 회계규칙준수사항점검표 Ⅲ. 사회복지법인재무 회계규칙
제 4 장사회복지법인재무회계규칙의이해 Ⅰ. 사회복지법인및시설회계분야점검사항 Seoul Welfare Foundation 127
2010 창의아카데미사회복지시설담당공무원회계교육 128 Seoul Welfare Foundation
제 4 장사회복지법인재무회계규칙의이해 Seoul Welfare Foundation 129
2010 창의아카데미사회복지시설담당공무원회계교육 130 Seoul Welfare Foundation
제 4 장사회복지법인재무회계규칙의이해 Seoul Welfare Foundation 131
2010 창의아카데미사회복지시설담당공무원회계교육 132 Seoul Welfare Foundation
제 4 장사회복지법인재무회계규칙의이해 Seoul Welfare Foundation 133
2010 창의아카데미사회복지시설담당공무원회계교육 Ⅱ. 사회복지법인재무 회계규칙준수사항점검표 134 Seoul Welfare Foundation
제 4 장사회복지법인재무회계규칙의이해 Seoul Welfare Foundation 135
2010 창의아카데미사회복지시설담당공무원회계교육 136 Seoul Welfare Foundation
제 4 장사회복지법인재무회계규칙의이해 Seoul Welfare Foundation 137
2010 창의아카데미사회복지시설담당공무원회계교육 Ⅲ. 사회복지법인재무 회계규칙 [ 2009.2.5] [ 91, 2009.2.5, ] 1 1 () 234 452 ㆍ ㆍ ㆍ. [ 2005.7.15] 2 ( ㆍ ) ( "" ) ㆍ. 3 (). 4 ( ) ㆍ.,. 5 ( < 1998.1.7>) 1 ㆍ 2. < 1993.12.27> 6 ( ) ( "" ), ㆍ ( "" ) ( "" ) ( "" ). 138 Seoul Welfare Foundation
제 4 장사회복지법인재무회계규칙의이해 62 ( ㆍ) 1 ㆍ. 2 1. [ 2005.7.15] 2 1 7 ( ㆍ ) 1,. 8 (). [ 1998.1.7] 9 () 1 2 1. < 1998.1.7> 2 ㆍㆍ (. ) 2. < 1998.1.7> 10 ( ) 1 6, 5 ㆍㆍ. < 2009.2.5> 2 1 1 4 ㆍ., 5 6 ㆍ Seoul Welfare Foundation 139
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제 4 장사회복지법인재무회계규칙의이해 6. 7. 8. 9. 10. ( 6 9 ) 11. (ㆍㆍ ㆍㆍ ) 12. ( ㆍ ) 13. 14. 15. 16. 17. 18. 19. 20. ( ) 21. 22. ( ) 2 11 3 5 ㆍ 52 54ㆍ 6 7, 1 4 5 2 3, 6 21 8 23. < 2005.7.15> 3 1 21 ( ) 1. 2. Seoul Welfare Foundation 143
2010 창의아카데미사회복지시설담당공무원회계교육 22 ( ) 1.,. 2 1. 23 ( ).,. [ 1993.12.27] 24 ( ) 1. < 1998.1.7> 1. 2. 3. 4. 5. 6. <2009.2.5> 7. <1998.1.7> 8. <1998.1.7> 9. <1998.1.7> 10. <1998.1.7> 11. <1998.1.7> 12. <1998.1.7> 2 11 5 24, 242, 25, 252 26 28. < 2009.2.5> 2 144 Seoul Welfare Foundation
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2010 창의아카데미사회복지시설담당공무원회계교육 4. 5. 6. ( ) 7. 8. 9. 10. 1 100 50 2. < 2009.2.5> 1. 2. ( ) 3. 4. 4 302 ( ),. [ 2009.2.5] 31 ( ) 1. 2. 32 <2009.2.5> 33 <2009.2.5> 146 Seoul Welfare Foundation
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2010 창의아카데미사회복지시설담당공무원회계교육,. [ 1998.1.7] 41 ( ) 1. 2 1. 42 < 1998.1.7> 412 ( ) 1 ( " " ) ㆍ.. < 1999.3.11> 2 <1999.3.11> [ 1998.1.7] 413 <1999.3.11> 414 ( < 2009.2.5>) 1 101 202 823 33, ㆍ. < 2009.2.5> 2 148 Seoul Welfare Foundation
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2010 창의아카데미사회복지시설담당공무원회계교육 2,,,. 3 2,. 4 1 3, ㆍㆍ. 5 4. < 1998.1.7> 6 43 ( ㆍ) 1 ㆍ 5. 2 3 ㆍ 1, 1 ㆍ.. 44 (). < 1998.1.7, 2008.3.3> < 813,1988.2.8> 1( ) 1988 6 1. < 922,1993.12.27> 1994 1 1. 150 Seoul Welfare Foundation
제 4 장사회복지법인재무회계규칙의이해 < 57,1998.1.7>. < 98,1999.3.11>. < 323,2005.7.15> 1( ) 2., 41 4 2006 1 1. ( ) < 1,2008.3.3> 1 ( ). < 91,2009.2.5> 1 ( ). 2 ( ) 302, 32 37 37 2. Seoul Welfare Foundation 151