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서영수 安東大學 1982 安東大學 論文集 Vol.4 No.1
The objective of the principle of consistency is to give assurance that the comparability of financial statements between periods has not been materially affected by changes in accounting principles and practices and the method of applying them, or if comparablity has been affected by such changes, to require appropriate reporting by the independent auditor regarding such changes. If management has provided reasonable justification for a change from an accounting principle that is generally accepted to one that is generally accepted, the independent auditor should express an unqualified opinion. But management has not provided reasonable justification for a change, the independent auditor should express a qualified opinion or if the effect of the change is sufficiently material, the auditor should express an adverse opinion on the financial statements taken as a whole due to a lack of conformity with generally accepted accounting principles. In this situation, if a obvious definition of reasonable justification for a change has not regulated, management would be apt to modify deliberately the profit and loss earned for specific term. Accordingly, a regulation of the reasonable justification for a change in accounting principles shall be made so that the financial statements may clearly present all relevant information necessary for the making of decisions by the user group.
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서영수 安東大學 1981 安東大學 論文集 Vol.3 No.1
A lease is defined as an agreement conveying the right to use property for a period of time. Leases are classified as a capital lease or as an operating lease by the lessee and as a sales type lease or direct financing lease or as an operating lease by the lessor. This classification derive from the concept whether a lease transfer substantially all the benefit and risks of ownership. For capital leases, the lessee records a capital lease as an asset and a liability at an amount equal to the present value of the minimum lease payments on the balance sheet. For sales-type and direct financing leases, the minimum lease payments plus the unguaranteed residual value shall be recorded as the gross investment in the lease. The difference between the gross investment and the cost or present value of the leased property shall be recorded as urearned income. Under the operating leases, rental shall be charged to expense over the lease term as it becomes payable by the lessee and shall be reported as income over the lease term as it becomes receivable by the lessor and lessor shall depreciate the leased property in accordance with his normal depreciation policy.
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서영수 安東大學 1984 安東大學 論文集 Vol.6 No.1
The term "conservatism" is generally used to mean that accoutants should report the lowest of several possible value for assets and revenues and the highest of several possible values for liabilities and expenses. Conservatism is prescribed as a rule of "general principles" of "business accounting standards" in our country and is generally accepted as a prevailing principle or convenion. But there are several problems in the application of conservatism to accounting practice because consetvatism conflicts with the objective to disclose all relevant account information. Specially, methods to disclose the expecting expenses and losses from valuation which result from conservatism are not regulated obviously in current business accounting standards. Accordingly, further study to a distinction between proper and excessive conservatism should be made so that financial report could provide adequate information to permit the users to make their own decisions.
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서영수,이원희 안동대학 학생지도연구소 1986 學生指導硏究 Vol.7 No.1
This paper aims to analyze students' spending time and their enviornment (1) at home, (2) on the campus, and (3) outside the campus. We made a questionnaire containing 76 items, and selected 320 subjects attending Andong National University (ANU). The results of this study are as follows: Female students spend more time than male students do at home, while male students spend more time than female-students do on the campus. Both of them spend much less time outside the campus contrasted to each of the former two fields. Most of ANU students come from Andong City and suburbs of the City. Though their parents are, for the most part, farmers, they take much interest in education. More facilities and equipments of ANU need to be supported from now on. Society environment must be improved in order to satisfy sound students' needs. If we admitted Carroll's assumption that the learner will succeed in learning a given task to the extent that he spends the amounts of time that he needs to learn the task, we need to increase the amount of time for learning. We propose the schemes of increasing the learning time, those are (1) to convert leisure time into learning time, (2) to decrease sleeping hours, and (3) to change living environment or to live in a dormitory. The learning environments are more than facilities and equipments, They must be appropriate for individual students. But educators might as well provide students with various environments that they can adapt for themselves as prescribe the appropriate treatments for students one by one. It is also desirable to encourage students to know their environment and to use the environment.
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서영수 安東大學 1985 安東大學 論文集 Vol.7 No.1
Allowances are provided for those expenses and losses which shall be accrued by a charge to income if the following conditions are met. a) They must be estimated by information available prior to issuance of the financial statements. b) It is probable that future events will occur confirming the fact of the expenses and losses. c) The amount of the expenses and losses can be reasonably estimated. Allowances are divided into allowances of liability nature and those of valuation nature. But there are several problems in provision for allowances in our country`s business accounting standards as following: a) A definition of the concept of allowances should be stated so that it is not possible for management to fabricate the income for specific term. And, since allowances for depreciation and allowances for securities valuation are not met conditions mentioned above, the term "allowances" should not be used in financial statements. b) In order to analyze correctly financial structure in financial statements, classification of the allowances must be modified according to the character of allowances.
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