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아파트 공동주택관리 회계 실무교재
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아파트 공동주택관리 회계 실무교재에 대한 보고서 자료입니다.

목차

contents
목 차


● 제1장
회계의 기초개념



제1절 정의
···················································
4

제2절 회계의 일반원칙
···········································
5

제3절 계정, 계정과목, 거래, 분개, 회계의 순환과정
······
6
● 제2장
공동주택관리 총괄



제1절 주택의 분류와 공동주택의 특징
····················
8

제2절 공동주택의 관리방법
·······························
9

제3절 공동주택의 관련법령 에 따른 관리
··················
11

제4절 경리의 역할 및 문서 의 보존기간 등
··················
13
● 제3장
공동주택 회계이론



제1절 공동주택 회계
········································
15

󰋎 공동주택회계의 목적
·····································
15

󰋏 공동주택회계의 특징
·····································
15

제2절 공동주택의 관리비용
·····································
18

󰋎 관리비 등
···················································
18

󰋏 관리비 공개
···················································
20

제3절 계정과목 총괄표
·············································
25

󰋎 재무상태표 계정
·············································
25

󰋏 운영성과표 계정
·············································
27

제4절 계정과목 이해
·············································
29

󰋎 자산계정
···················································
29

1. 유동자산
···················································
29

2. 비유동자산
···················································
47

󰋏 부채계정
···················································
56

1. 유동부채
···················································
56

2. 비유동부채
···················································
65

󰋐 자본계정
···················································
69

별첨1 관리규약 준칙에 따른 잡수입의 집행
··················
71

별첨2 이익잉여금 처분계산서(안)
·····························
73

󰋑 비용계정
··················································
76

1. 관리비용
··················································
76

2. 관리외비용
··················································
103

󰋒 수익계정
··················································
108

1. 관리수익
··················································
108

2. 관리외수익
··················································
109

󰋓 관리총손익
··················································
115

󰋔 당기순손익

본문내용

키워드

아파트경리,   아파트회계,   공동주택회계,   공동주택관리회계,   아파트관리회계,   아파트관리실무,   아파트회계,경리

추천자료

  • 가격10,000원
  • 페이지수324페이지
  • 등록일2017.07.07
  • 저작시기2017.7
  • 파일형식한글(hwp)
  • 자료번호#1029386
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