안녕하세요. 반갑습니다. 오늘부터 기초 회계 입문자들을 위한 강의를 시작하도록 하겠습니다. 인트로 없이 바로 진행하겠습니다. 회계를 처음 공부하시는 분들에게 이 강의가 도움이 될 것입니다. 그래서 바로 회계란 무엇인지에 대해 공부해보겠습니다. 회계는 경제의 실체, 즉 보통 기업을 의미합니다. 이러한 기업들은 다양한 이해관계자들이 존재합니다. 이들 이해관계자에게 회계 정보를 만들어 제공하는 것입니다. 왜 제공하냐면, 이해관계자들이 합리적인 의사결정을 하기 위해서입니다. 이 과정에서 경제적 실체가 회계 정보를 제공하는 일련의 과정을 회계라고 합니다. 그래서 우리는 이제 경제적 실체가 회계 정보를 만드는 것을 공부할 것입니다.

So, what we are doing is recording and producing that accounting information. The starting point is called jangbogi, which means bookkeeping. You can see that the colors are different now. By entering the information into the ledger, we begin to create true accounting. We will study the basics of the ledger now. Therefore, accounting is defined as providing the generated accounting information to stakeholders so that they can make rational decisions. Now, we need to look at the ledger entries. This book is naturally included in accounting; it is not a separate weapon but rather part of accounting. Therefore, we need to study the types of entries in the ledger. There are different types of entries, such as single-entry bookkeeping. For example, if a machine is purchased for 1,000 won, that is a single-entry record, and you simply write down 1,000 won. However, if we purchased the machine for 1,000 won, how do we...

I opened it to give cash for 1,000 won. Then, I write 2,000 won for planning and 1,000 won in cash. This is how we record these two items in double-entry bookkeeping. Single-entry bookkeeping would only write the 1,000 won at the top, but we refer to the left side as the debit and the right side as the credit. This is because we can simply remember it by shouting debit and credit. I also used to confuse which side was debit and which was credit. So, accounting is about studying the promises we've already made with money. Therefore, it can't be avoided. However, there is no specific reason why debit is on the left and credit is on the right; it's just a convention we agreed upon from the beginning. You need to learn these things. So, the left side is debit and the right side is credit. If you want to review a bit more, I know you might not understand everything yet, but...

I made a purchase, but it wasn't with cash; it could be transferred directly from my bank account, right? Then, the account titles, such as savings account or checking account, are referred to as account subjects. So, the account title changes. It would be written as savings account, one thousand won. Now, you probably don't understand why we are writing this in the debit and credit columns, since this is your first time. That will be covered in secondary studies. It's savings account, one thousand won. This is double-entry bookkeeping, and we are trying to look at the information this transaction provides. 

I bought a machine for nine thousand won; how did I purchase it? It shows that it went out from the savings account, meaning it was withdrawn from the bank. If I were to write it as an unknown expense, it would mean I bought it on credit. This is a concept we will study later. The reason for writing it as an expense is that it was purchased on credit.

복식부기를 해서 비고 2000원을 차변에 쓰고, 미지급금 1000원으로 변했으면, 이걸 약속을 알고 있는 사람들은 이 붕괴를 보면 아, 기계를 1000원 주고 샀는데 외상으로 샀구나라고 알 수가 있죠. 그렇죠? 만약 지금 이 상황이 아니고, 아까처럼 현금으로 썼다면 아, 기계를 1000원 주고 샀는데 현금을 바로 주고 샀구나라고 알 수 있잖아요. 그렇죠? 그래서 이렇게 쓰는 것을 거래의 이중성이라고 합니다. 거래에는 이중성이 있어요. 거래량 4, 그 이중성을 다 기록하는 것이 복식부기인 거예요. 그렇죠? 그래서 이런 복식부기의 특징이 있습니다. 거래의 이중성이 있고, 대차 평균의 원리가 있고, 자기 검증 기능이 있습니다. 거래의 이중성은 지금 바로 공부해볼 수 있는 점입니다. 거래에는 이중성이 있습니다. 그걸 복식부기를 통해서 보여줄 수 있다는 거예요. 그때 대차 평균의 원리입니다. 즉, 차변과 대변, 잊지 말아야 할 평균 원리 같은 것에 금액이 있습니다.

When you come for the interview, you will see that the opportunity purchase is 1,000 won. It is currently 1,000 won, so the amounts are the same. Therefore, they can only be equal, right? And when you look at the self-verification function, you see that we bought something for 1,000 won, and you will still use it as 1,000 won. You wouldn’t write it as 1,500 won or 2,000 won, right? So, at a glance, it becomes immediately verifiable. If you write it incorrectly, something will be different. Because of this, since the same amount is written in both the debit and credit sides, I am self-verifying, which is a characteristic of double-entry bookkeeping. So, you now understand what the debit and credit sides are. The debit side is what you write on the left, and the credit side is what you write on the right. You have studied that we use the debit and credit sides to perform double-entry bookkeeping. Now, you need to learn what to record on the debit side.

We record assets in the debit, or we record expenses, or we record profits. In the credit, we record liabilities, capital, and revenue. This is a promise. That's why there is no exception. We agreed to write assets and expenses in the debit and liabilities, capital, and revenue in the credit. When assets increase, we use the debit; when liabilities increase, we use the credit; and when capital increases, we also use the credit. That's right. When everything is positive, it all adds up. So, if assets decrease, what would happen? That's why these concepts will be revisited later during our transactions. Anyway, we need to understand that in the debit, we have assets and expenses, while in the credit, we have liabilities, capital, and revenue. So, assets equal liabilities plus capital. We will study this in our next session. Through this, we will create the balance sheet, and the balance sheet is also a bit...

It's your first time seeing this, but anyway, this is one of the accounting information reporting formats. It’s a table created to represent costs and profits. This is a standardized reporting format. Through these, as we saw earlier, there were many stakeholders in episode 2. By providing this information, stakeholders can make rational decisions. So, the profit for B Yeongdeok is derived from the revenue, which is reflected in the income statement. Regardless, the debit is recorded as expenses, and the credit is recorded as liabilities, equity, and revenue. We studied something called double-entry bookkeeping. We learned the characteristics of double-entry bookkeeping and how to apply it. Now, let's take a moment to look at the stakeholders. Why is this information necessary? Shareholders look at it to make investment decisions. They want to determine how much return on investment they can expect.

Accounting information is necessary, right? Creditors have a peculiar ability to assess. It is mainly banks, so they need to evaluate how capable the company is of repaying debts. Managers, when making management decisions, need this information to assess whether the company's performance is good. The government requires it for tax decision-making and the establishment of tax policies, to see how much tax can be collected. Employees need it to determine the company's ability to pay salaries and how much they can offer as annual income. Clients consider whether they can do business with the company. Consumers want to know if they can buy products from a solid company. The general public is interested in trends, asking which companies are good. Therefore, many stakeholders require the accounting information generated through these financial statements.

회계는 기업이 이해관계자들에게 회계 정보를 제공하는 전체 과정입니다. 이 과정에는 두 가지 종류가 있습니다: 재무회계와 관리회계입니다. 재무회계는 무엇인지, 관리회계는 무엇인지에 대한 기초 강의를 진행할 예정입니다. 여기서 관리회계에 대해서는 공부하지 않을 것입니다. 하지만 재무회계의 개념은 반드시 이해해야 합니다. 

재무회계의 대상은 모든 이해관계자이며, 경영자를 제외한 모든 이들이 포함됩니다. 반면, 관리회계는 경영자만을 위한 것입니다. 두 회계 모두 유용한 정보를 제공하는 목적을 가지고 있지만, 재무회계는 경영자를 제외한 모든 이해관계자에게 정보를 제공합니다. 이러한 이해관계자들은 합리적인 의사 결정을 내리기 위해 필요한 정보를 요구합니다.

This is to make rational decisions, and on the right side, it refers to management accounting, which is necessary for member management decisions. Here are the financial statements. We will study these financial statements next time. The financial statements are predetermined. Using these financial statements, we can provide useful information, and management accounting does not require a specific format. The principle that needs to be reported is that the financial statements must adhere to recognized accounting standards, which are established. These accounting principles must be followed, and stakeholders must be provided with this information. However, in management accounting, there are no certified accounting standards because it is provided internally to managers. Therefore, there is no need to adhere to such standards. It is sufficient to provide what the manager wants. The reporting period for financial accounting is strictly defined as quarterly, semi-annually, or annually. However, management accounting can be reported continuously as needed. Therefore, it is important to understand that there is financial accounting and management accounting.

이렇게 공부하시면 되겠죠. 자, 그래서 우리는 인정된 회계가 우리 재미있게 얘기하는 것, 즉 인정된 회계 7을 공부하는 것이고, 그 수단인 재무제표를 만드는 것을 공부하는 거예요. 그래야겠죠. 모든 이해관계자와 오른쪽 관리에게는 저희가 이번 강의에서 공부하지 않을 거예요. 자, 그래서 또 이제 기초가 있습니다. 회원도 2020년, 그 작년, 쉽고 2019년, 두고 내년 2021년이잖아요. 그런데 회계적 용어가 올해를 단기라고 합니다. 그리고 작년을 전기라고 하고 매년을 차기라고 해요. 회계적 용어니까 당연히 이것도 암기를 하셔야겠죠. 그리고 전기에서 단기로 넘어가는 것을 전기 2라고 하고, 차기로 넘어가는 것을 차기 2월이라고 해요. 자, 그리고 2020년 1월 1일을 기초라고 합니다. 그래, 2020년 12월 31일을 기말이라고 해요. 그래, 2020년 또 쪼개서 1월부터 3월까지를 1분기, 4월부터 6월까지.

The second quarter is from July to September, which is the third quarter, and from October to December is called the fourth quarter. Each quarter consists of three months, totaling ten trillion. The first half of the year combines the first and second quarters, while the second half combines the third and fourth quarters. Fortunately, the accounting standards are good, and this is something that is often misrepresented in the media. Therefore, you need to memorize this. The recognized accounting principles come from various sources. As mentioned earlier, the principles for financial reporting are based on recognized accounting standards. There are two main types: the International Financial Reporting Standards (IFRS) and the Korean Generally Accepted Accounting Principles (K-GAAP). However, you just need to know that there are international standards and general corporate standards. For those who want to know more, here's the distinction: the international standards apply to listed companies, while the general corporate standards apply to unlisted companies. One key feature of the International Financial Reporting Standards is that they are relative.

Typically, the principles are new and personal, and Lee Joon, who recalls the general rules, focuses on the outline and international standards. The relative fair value here is higher than the general corporate accounting standards. The fair value of general corporate accounting is relatively lower. Now, this is just a feature, so only those who are interested in this for nine minutes should proceed. Additionally, the international accounting standards have more official elements. The first key point is that the relative value is lower. International accounting standards, in essence, use the same integrated principles. This allows for collaboration among countries. However, since general corporate accounting standards are not international, they vary from country to country. Nonetheless, the international standards for general corporations are almost the same; the differences are minor. Therefore, I think that’s all you need to cover in nine minutes. Today, we studied the overall concept of accounting.

From the next session, we will start in earnest. So, we will conclude here for today, and I look forward to seeing you next time. This has been tax accountant Park Tae-jun from the Better 3. Thank you.

(교안-'더보기'란) 기초회계 1강 - 회계란 무엇인가? [회계의 정의, 부기의 종류(단식부기, 복식부기) 재무회계 vs 관리회계] (회계원리 1강)

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