학술논문
Cash Flow Statement Preparation Using Accounts Reconciliation Method for IACF
이용수 22
- 영문명
- 발행기관
- 한국산업경영시스템학회
- 저자명
- Jinhwa Kang(강진화) Jaekyoung Ahn(안재경)
- 간행물 정보
- 『산업경영시스템학회지』제41권 제2호, 47~55쪽, 전체 9쪽
- 주제분류
- 경제경영 > 경영학
- 파일형태
- 발행일자
- 2018.06.30
4,000원
구매일시로부터 72시간 이내에 다운로드 가능합니다.
이 학술논문 정보는 (주)교보문고와 각 발행기관 사이에 저작물 이용 계약이 체결된 것으로, 교보문고를 통해 제공되고 있습니다.
국문 초록
영문 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.
목차
1. 서 론
2. 회계처리규칙의 주요 개정사항
3. 회계처리규칙해설의 내용 분석
4. 계정조정 방식의 현금흐름표 작성
5. 산학협력단 현금흐름표 작성 사례
6. 결 론
키워드
해당간행물 수록 논문
- Optimal Allocation Model of Anti-Artillery Radar by Using ArcGIS and its Specifications
- Cash Flow Statement Preparation Using Accounts Reconciliation Method for IACF
- 산업경영시스템학회지 제41권 2호 저자소개
- 산업경영시스템학회지 제41권 2호 목차
- Multivariate Process Capability Index Using Inverted Normal Loss Function
- An Efficient One Class Classifier Using Gaussian-based Hyper-Rectangle Generation
- The Benchmark Model of Servitization through Similar Company Cases
- Effects of Abnormal Neck Posture on Postural Stability
- Optimizing Assembly Line Balancing Problems with Soft Constraints
- Analysis of Vertical Differentiation Strategy of a Monopolistic Company under Network Externality
- An Estimation of ASL in Appraisal :
- An Appropriated Share between Revenue Expenditure and Capital Expenditure in Capital Stock Estimation for Infrastructure
- Network Betweenness Centrality and Passenger Flow Analysis of Seoul Metropolitan Subway Lines
- Analysis and Probability of Overestimation by an Imperfect Inspector with Errors of Triangular Distributions
- Developing a Decision-Making Model to Determine the Preventive Maintenance Schedule for the Leased Equipment
- Impact of Function and Design Elements of Sign on Customer Preference
- Design and Application of Two-Stage Performance Measurement System Considering Dynamic Capabilities
- Failure Analysis to Derive the Causes of Abnormal Condition of Electric Locomotive Subsystem
- Public Satisfaction Analysis of Weather Forecast Service by Using Twitter
- Efficient Data Clustering using Fast Choice for Number of Clusters
- Flow of Paper Review
- The Effect of QM Activities on the Management Results of Small and Medium sized Enterprises in South Korea
참고문헌
교보eBook 첫 방문을 환영 합니다!
신규가입 혜택 지급이 완료 되었습니다.
바로 사용 가능한 교보e캐시 1,000원 (유효기간 7일)
지금 바로 교보eBook의 다양한 콘텐츠를 이용해 보세요!