學校法人會計;大學會計를 中心으로

徐基浚 德成女子大學校 1986 德成女大論文集 Vol.15 No.-

The activities of an educational institution may be classified as (1) instructional, (2) administrative, and (3) auxiliary. Instructional activities include both resident and extension instruction, public services, organized research, and the operation of libraries. Administrative activites include staffing and promotion, registraion and enrollment, operation of the business office, and operation and maintainance of the educational plant. Auxiliary activities include the operation of residence halls, dining rooms, college unions and bookstores, health centers, and atheltic and cultural programs. Revenues in support of these different activities are provided by such varied sources as contributions, governmental appropriations, student fees, endowment income, and revenues from the sale of goods and services. In viewing the special accounting problems of College and Universities, a need for major fund groupings is reconized; (1) Current funds, dived into (a) unrestricted fund and (b) restricted fucds. (2) Endowment and similar funds (3) Loan funds and Agency funds (4) Plant funds Current unrestricted funds consist of the resources that can be applied to current purposes without restriction, and current restricted funds consist of resources that, while available for current purposes, are subject ot certain limitation in their application. An endowment fund is formed when cash or other properties are transferred to the institution under conditions that provide that only the income produced by such resources can be used for the benifit of the institution. Fund principal, then, is unexpendable; although fund principal may change as a result of the sale of fund assets at a gain or a loss, it cannot be impaired by income distributions. When no restrictions are placed on the use of the fund income by the institution, the endowment is referred to as an unrestricted endowment. When the use of the fund income is limited to certain objectives, the endowment is called a restricted endowment. Loan funds consist of resources that are available for loans to students. When agency operations are involved and continuing, and agency fund may be recognized and special books established for the properties subject to agency control. Resources related to the educational plant may be devided into four groups: (1) resources that are held for plant expantion and betterment, (2) resources that are held for plant renewal and replacement, (3) resources that are held for the retirement of long-term debt inccurred in the acquisition of the plant, and (4) the specific physical resources comprising the plant. This division has suggested the use of hour self-balancing groups of account for plant resources that are designated as (1) unexpended plant funds, (2) funds ofr renewals and replacement, (3) funds for retirement of indebtedness, and (4) investment in plant funds. Each fund group of subdivision there of calls for a separate set of self-balancing accounts and the recognition of related asset, liability, and fund balances. When a number of different revenues and expenditures affect a fund balance, nominal accounts are established to summarize them, and the nominal accounts are closed at the end of each period: when relatively few transactions affect a fund balance, they may be recorded directly in the fund balance. At the end of each period, financial statements are prepared to summarize the operation and to report on the financial position of each of the funds or fund groups maintained. The primary financial statements that colleges and universities prepare are balance sheet, statement of changes in fund balance and statement of current funds revenues, expenditures, and other changes.

聯結貸借對照表 作成에 關한 硏究

徐基浚 德成女子大學校 1979 德成女大論文集 Vol.8 No.-

The statement that erases the legal boundaries between a parent company and its subsidiary companies and presents the financial position of the affiliates as a single unit is known as the consolidated balance sheet. It was divised for the purpose of giving an interested person an voerall view of the financial position of a group of affiliated companies without requiring him to examine the balance sheet of all the related companies and to attempt to piece them together into a composite picture. In preparing a consolidated balance sheet, the subsiciary companies are viewed just as through they were branches. Individual assets and liabilities of the subsikiary units are combine dwith similar items of the parent. In viewing the parent and the subsidiary as a single entity, reciprocal intercompany balances must be eliminated to avoide a duplication of assets, liabilities, and ownership equities. The investment balance and the subsidiary capital accounts are without significance when the related units are viewed as one and are eliminated. When the amount paid by a value of the interest purchased, it is necessary to show the excess, which can not be assigned to specific subsidiaries assets, on the consolidated balance sheet with a title such "excess of cost over book value of subsidiary interest" or "excess of book value of subsidiary interest over cost." There are two methods that may be used by a parant to account for its investment in the stock of a subsidiary. They are the equity method and the cost method. The cost method of accounting for the parent's investment charges the investment account with only the cost of the subsidiary stock. Devidends received by the parent from the subsidiary are recorded as income. Under the equity method of accounting, the parent's investment account is adjusted to reflects changes in the book value of the subsidiary's stockholder's equity. The account is debited for the patent's share of increases and decrease in the subsidiary's net assets. Transactions among affiliated company frequently give rise to receivables on the statements of certain members of the groups and corresponding payables on the statements of others. Reciprocal asset and liability balances arise from such transactions as sales, advances, and loans among affiliated companies and the declaration of dividends by subsidiaries. Such reciprocal balances simply call for the transfer of cash from one party to another; transfers will have no effect upon net assets or the capital balances of the respective units. When the legal positions are disregared and the parent company and its subsidiaries are viewed as a single unit, the intercompany balances lose their significance and require elimination in the same manner as interbranch items. The sale of merchandise as well as of other properties often takes place between affiliated companies. An intercompany sale mormally invelves a profit to the company making the sale. This profit is properly recognized on the separate financial statements of the selling company. However, such a profit can be recognized for consolidated statements purposes only if the goods or other properties have been resold outside of the affiliated group. If the assets is still held by an affiliate, the sale must be viewed as no more than a transfer between affiliates. Therefore any intercompany profit should be excluded from the inventory valuation shown in the consolidated balance sheet. Intercompany bond holdings should be eliminated and only the bonds held by outsiders should be shown on the consolidated balance sheet. It is preferable to report intercompany bond holdings separately as a duduction from the full amount of bonds issued in the same manner as treasury bonds. In viewing parent and subsidiary as one company, both the intercompany bonds and any premium or discount balance related to such holdings lose their significance and must be eliminated. The amount paid for bonds is viewed as the cost of bond retirement; a difference between investment cost and the carrying value of the oblization is recognized as a loss or a gain from bond retirement. When the stodk of a subsidiary is only partly owned and a consolidated balance sheet is to be prepared, the assumption of a single entity would still require that all assets and liabilities of the related companies be combined. However, if all assets and liabilities of the subsidiary are to be reflected on the consolidated balance sheet, a minority interest in the net assets so combined must be recognized. The minority interests are not reciprocal to any balances on the parent company's books; therefore, they are not eliminated. The minority interest is shown on the credit side of the consolidated balance sheet-usually between the liabilities and the stockholders' equity. A parent may acquire control of a subsidiary through several purchase of stock at different times and a varying prices. A parent may sell part of its holdings in the subsidiary, thus reducing its interest. A parent's interest may change also as a result of the issuance of additional shares or the retirement of outstanding shares by the subsidiary. When changes have taken place in the interests held in subsidiary, investment account and reciprocal items must be eliminated according to the interests changed. If a parent company controls another company that itself is a parent company or control is achieved through a connecting affiliate, such a condition is described as indirect ownership. And when a subsidiary holds a block of the parent company, such a situation is described as mutual or reciprocal ownership. In case of indirect ownership or mutual ownership, the preparation of consolodated balance sheet for the parent requires careful analysis of investments, capitals, earnings, and dividends. There are limitations to the usefulness of consoliated balance sheet as a source of information to minority stockholders and creditors of subsidiary and to parent company's stodkholders and creditors. Thus a consolidated balance sheet should be viewed as a supplementary divice, not as a substitute for the separate exhibits of the affairs of either the parent company or subsidiaries.

지방자치발전의 문제점과 개선방안에 관한 고찰

徐基俊 조선대학교 통일문제연구소 2001 統一 問題 硏究 Vol.14 No.-

北韓의 政治權力構造 分析

徐基俊 朝鮮大學校 社會科學硏究所 1993 社會科學硏究 Vol.16 No.-

新地域主義와 ASEAN의 經濟安保戰略

徐基俊 조선대학교 동북아문제연구소 1996 동북아연구 Vol.2 No.1

지방재정의 과제와 개선방안에 관한 고찰 : 광주·전남광역자치단체를 중심으로 Focusing on Kwang-Ju & Chun Nam

서기준 조선대학교 통일문제연구소 2000 統一 問題 硏究 Vol.13 No.-

「南北韓 交流協力에 관한 硏究」

徐基俊 朝鮮大學校 社會科學硏究所 1985 社會科學硏究 Vol.8 No.-

「韓國의 對非同盟外交政策에 관한 硏究」

徐基俊 朝鮮大學校 社會科學硏究所 1988 社會科學硏究 Vol.11 No.-

신국제질서 형성에 따른 한·일관계의 재조명

徐基俊 조선대학교 통일문제연구소 1991 統一 問題 硏究 Vol.9 No.-

財務狀態變動表 硏究

徐基浚 德成女子大學校 1982 德成女大論文集 Vol.11 No.-