계정조정 방식에 의한 산학협력단 현금흐름표 작성

서지정보

ㆍ발행기관 : 한국산업경영시스템학회 ㆍ수록지정보 : 산업경영시스템학회지 / 41권 / 2호
ㆍ저자명 : 강진화, 안재경

목차

1. 서 론
2. 회계처리규칙의 주요 개정사항
3. 회계처리규칙해설의 내용 분석
4. 계정조정 방식의 현금흐름표 작성
5. 산학협력단 현금흐름표 작성 사례
5.1 사례의 제시
5.2 계정조정 방식 현금흐름표 작성 사례
6. 결 론
References

영어 초록

The Korean Ministry of Education (MOE) required cash flow statements, instead of fund statements, as a component of the financial statements of the Industry-Academic Cooperation Foundations (IACF) when it revised IACF accounting rules in 2012.
While the fund statements were aligned its accounts to the operating statements’ accounts level, the newly adopted cash flow statements’ accounts retreated to two levels higher than those of the operating statements. It may be resulted from the consideration that IACFs’ burden of preparing cash flow statements especially in direct method. To help IACFs prepare the cash flow statements, MOE's guidance on IACF accounting rules introduced cash flow statement preparation method and presented a practical example, but it did not check whether the accounts of the cash flow statement were reconciled to the accounts of corresponding balance sheet and operating statement. That means that the guidance still lacks how to assure it was accurately prepared.
Our study proposed cash flow statement preparation using reconciliation method which reconciles cash flow statement accounts’ amounts to balance sheet and operating statement accounts’ amounts with integrity checking and also provided a practical example by using the same case in MOE’s guidance on IACF accounting rules to help IACF accounting personnel to prepare a cash flow statement efficiently.

참고 자료

없음