Generated from prompt:
증권회사 신입사원을 위한 50분 강의용 프레젠테이션: '회계기초 및 재무제표 이해' 구성: 1. 회계의 기본 개념 (10분) - 회계의 정의와 목적 - 회계상 거래의 구분 - 복식부기의 원리 2. 재무제표의 이해 (20분) - 재무제표의 구성요소 - 재무상태표 / 손익계산서 / 자본변동표 / 현금흐름표 / 주석 - 재무제표 간의 연결성 3. 재무분석의 기초 (10분) - 수직분석, 수평분석, 비율분석 - 투자업무에서의 활용 예시 4. IFRS 및 금융투자회사 특수회계 개념 (5분) - 공정가치 평가 - 연결재무제표 중심 - 금융상품 회계의 기본 5. 복습 및 객관식 문제 (5분) - 5문제 (기초개념, 재무제표 구조, 회계처리 구분, 분석이론 등)
증권회사 신입 대상 50분 강의(14슬라이드). 회계기본(복식부기), 재무제표(구성·연결성), 재무분석(수직·수평·비율), IFRS(공정가치·연결), 객관식 복습으로 투자 업무 역량 강화.
This title slide presents "Basics of Accounting and Understanding Financial Statements" as the main topic. The subtitle specifies it is tailored for new securities company employees, covering fundamentals up to IFRS.
증권회사 신입사원을 위한 기본부터 IFRS까지
Source: 증권회사 신입사원 50분 강의
The slide outlines the lecture agenda with time allocations: basic accounting concepts (10 min), financial statements overview (20 min), financial analysis basics (10 min), IFRS and special accounting (5 min), and review quiz (5 min). Each topic includes key sub-elements like double-entry principles, statement interconnections, ratio analysis, and fair value measurement.
회계 정의·목적, 거래 구분, 복식부기 원리
구성요소, 재무상태표·손익계산서·현금흐름표, 연결성
수직·수평·비율 분석, 투자업무 활용 예시
공정가치 평가, 연결재무제표, 금융상품 회계
5문제: 기초개념·재무제표·회계처리·분석이론 Source: 증권회사 신입사원을 위한 50분 강의용 프레젠테이션: '회계기초 및 재무제표 이해'
This section header slide introduces Section 1: Basic Concepts of Accounting. It outlines the definition and purpose of accounting, transaction classification, and double-entry bookkeeping principles.
1
회계 정의와 목적, 거래 구분, 복식부기 원리
Source: 증권회사 신입사원 교육
The slide defines accounting as the recording of a company's financial status and performance. Its purposes include supporting effective decision-making, providing information to stakeholders, and serving as the basis for investment decisions in securities firms.
Source: 증권회사 신입사원 교육
This slide defines accounting transactions as changes in assets, liabilities, or capital, and explains double-entry bookkeeping via the debit-credit balance principle. It illustrates with an example: cash increase recorded as an asset debit, maintaining equilibrium where debit increases equal credit increases.
This slide serves as the header for Section 2, titled "Understanding Financial Statements." It specifies a 20-minute explanation of financial statement components and their interconnections.
2
재무제표 구성요소와 연결성 설명 (20분)
Source: 증권회사 신입사원을 위한 50분 강의용 프레젠테이션
The slide "재무제표 구성요소" features a table listing key financial statements and their core contents. It covers the Balance Sheet (assets/liabilities/equity), Income Statement (revenue/expenses/profit), Statement of Changes in Equity (equity changes), Cash Flow Statement (cash inflows/outflows), and Notes (detailed explanations).
{ "headers": [ "재무제표", "내용" ], "rows": [ [ "재무상태표", "자산/부채/자본" ], [ "손익계산서", "수익/비용/이익" ], [ "자본변동표", "자본 변화" ], [ "현금흐름표", "현금 유입/유출" ], [ "주석", "상세 설명" ] ] }
This slide depicts the workflow connections between financial statements. Net income from the income statement flows to the statement of changes in equity and balance sheet equity; equity changes link to balance sheet equity; and cash flows connect to balance sheet cash.
{ "headers": [ "출발 재무제표", "연결 항목", "도착 재무제표" ], "rows": [ [ "손익계산서", "순이익", "자본변동표 → 재무상태표 (자본)" ], [ "자본변동표", "자본 변동", "재무상태표 (자본)" ], [ "현금흐름표", "현금 흐름", "재무상태표 (현금)" ] ] }
Source: 증권회사 신입사원 교육 - 회계기초 및 재무제표 이해 (재무제표의 이해 섹션)
This section header slide, titled "Basics of Accounting and Understanding Financial Statements," introduces Section 3. It covers the "Basics of Financial Analysis," including vertical analysis, horizontal analysis, ratio analysis, and examples of use in investment operations.
3
수직분석, 수평분석, 비율분석 및 투자업무 활용 예시
Source: 증권회사 신입사원 교육
The slide outlines key financial analysis methods: vertical analysis of item proportions, horizontal analysis of period trends, and ratio analysis of liquidity and leverage ratios. It also includes an investment example using PER and ROE for stock evaluation.
This section header slide introduces Section 4: "IFRS and Special Accounting for Financial Investment Companies." The subtitle outlines the basics of fair value measurement, consolidated financial statements, and financial instrument accounting (5 minutes).
4
공정가치 평가, 연결재무제표, 금융상품 회계의 기본 (5분)
This slide on IFRS special concepts covers fair value measurement applied via market prices. It also addresses consolidated financial statements reflecting the entire group's financial status and classification criteria for financial instruments as FVPL or FVTOCI.
Source: 증권회사 신입사원 강의: 회계기초 및 재무제표 이해
This slide, titled "5. Review and Multiple Choice Questions," features a table with 5 accounting review questions and their answers. Topics include double-entry debit as asset increase, balance sheet assets equaling liabilities plus equity, vertical analysis as proportions, IFRS fair value as market price, and cash flow statement categories of operating, investing, and financing.
{ "headers": [ "번호", "질문", "정답" ], "rows": [ [ "1", "복식부기 차변?", "자산증가" ], [ "2", "재무상태표 자산=?", "부채+자본" ], [ "3", "수직분석?", "비중" ], [ "4", "IFRS 공정가치?", "시장가" ], [ "5", "현금흐름표 분류?", "영업/투자/재무" ] ] }
Source: 증권회사 신입사원 강의
This conclusion slide, titled "강의 마무리" (Lecture Wrap-up), highlights that understanding basic accounting strengthens investment tasks. It welcomes questions and thanks the audience with a smiley face.
회계기초 이해로 투자 업무 강화!
질문 환영. 감사합니다. 😊
Source: 증권회사 신입사원을 위한 50분 강의용 프레젠테이션: '회계기초 및 재무제표 이해'
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