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2011 HI-BRAIN 미니경영컨테스트 회계팀 발표자료 <hi-brain> 김수정, 김진희, 노창희, 박문홍, 이윤성, 전재오ㅘㄴ
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HI-BRAIN Freshman Contest - Accounting
1.
HI-BRAIN 재무제표 김수정
김진희 노창희이윤성 전재완 박문홍
2.
분개
3.
4.
수정전시산표
5.
수정분개
6.
수정후시산표
7.
포괄손익계산서
8.
재무상태표
9.
주석 회계 기간은
2011.3.1~2011.5.31이다. 회비를 매출로 가정한다. 회비는 최근 장부에 기록된 납부 내역을 기준으로 한다. MT, 뒤풀이 비용을 ‘용역 원가’로 가정 한다.
10.
도서와 자물쇠를 비품으로
가정한다. 도서는 5.31일 YES24에서 각 도서의 판매가격을 기준으로 재평가한 금액이다. 축제수익금인 11MT지원금을 선급금이라고 한다.
11.
소모품이란 분실 가능성이
높고, 사용 중 소멸되거나 사용기간이 대개 1년 이내인 물품을 지칭한다. 커터칼, 딱풀, 문구용 가위, 각도기, 줄자, 색종이, 편선지, 유성매직, 인플레이터를 소모품으로 가정한다.
12.
분과지원금, 사내강사지원금을 교육비로
한다. 비품 감가상각은 하지 않는다. 축제에 사용된 비용은 행사비로 처리한다.
13.
Q & A
재무상태표 손익계산서 주석 역할분담
14.
역할분담 실사팀 전재완(팀장)
– 재고자산 조사, 손익계산서 작성, 분개 김진희 – 재고자산 조사, 재무상태표 작성, 분개 이윤성 – 재고자산 조사, 분개
15.
역할분담 초안작성팀 노창희(팀장)
– 분개와 시산표 작성 및 재무상태표, 손익계산서 초안작성 김수정 – 발표, PPT제작, 분개 박문홍– 시산표 작성 및 손익계산서 정리
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