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III
Unit 1-1
002
Unit 1-2
004
Unit 2-1
008
Unit 2-2
Part I
010
Unit 2-3
Part 2
012
Unit 2-4
Part 1
014
Unit 2-5
Part 2
016
Unit 2-6
Part 3
018
Unit 3-1
022
Unit 3-2
024
Unit 3-3
026
Unit 3-4
028
IV
III
Unit 4-1
Part 1
032
Unit 4-2
Part 2
034
Unit 4-3
Part 3
036
Unit 3-4
Part 4
038
Unit 4-5
Part 1
040
Unit 4-6
Part 2
042
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Unit 4-7
Part 3
044
Unit 4-8
Part 4
046
Unit 4-9
048
Unit 4-10
Part 1
050
Unit 4-11
Part 2
052
Unit 4-12
Part 3
054
Unit 5-1
058
Unit 5-2
Part 1
060
Unit 5-3
Part 2
062
Unit 5-4
Part 3
064
Unit 5-5
Part 4
066
Unit 5-6
Part 1
068
Unit 5-7
Part 2
070
Unit 5-8
Part 3
072
Unit 5-9
Part 1
074
Unit 5-10
Part 2
076
Unit 5-11
078
Unit 5-12
080
Unit 6-1
084
Unit 6-2
Part 1
086
Unit 6-3
Part 2
088
Unit 6-4
Part 3
090
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Unit 6-5
Part 4
092
Unit 6-6
Part 1
094
Unit 6-7
Part 2
096
Unit 6-8
098
Unit 7-1
102
Unit 7-2
104
Unit 7-3
Part I
106
Unit 7-4
Part 2
108
Unit 7-5
Part 3
110
Unit 7-6
Part 4
112
Unit 7-7
Part 5
114
Unit 7-8
Part 6
116
Unit 8-1
Part 1
120
Unit 8-2
Part 2
122
Unit 8-3
Part 1
124
Unit 8-4
Part 2
126
Unit 8-5
Part 3
128
Unit 8-6
Part 4
130
Unit 8-7
Part 1
132
Unit 8-8
Part 2
134
Unit 9-1
VI
Part 1
138
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Unit 9-2
Part 2
140
Unit 9-3
Part 1
142
Unit 9-4
Part 2
144
Unit 9-5
Part 3
146
Unit 9-6
Part 1
148
Unit 9-7
Part 2
150
Unit 9-8
Part 3
152
Unit 9-9
Part 4
154
10
Unit 10-1
Part 1
158
Unit 10-2
Part 2
160
Unit 10-3
Part 3
162
Unit 10-4
Part 4
164
Unit 10-5
Part 5
166
Unit 10-6
168
Unit 10-7
170
11
Unit 11-1
174
Unit 11-2
Part 1
176
Unit 11-3
Part 2
178
Unit 11-4
Part 3
180
Unit 11-5
Part 4
182
Unit 11-6
184
Unit 11-7
Part 1
186
Unit 11-8
Part 2
188
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VII
Unit 11-9
190
192
194
196
198
12
Unit 12-1
Part 1
202
Unit 12-2
Part 2
204
Unit 12-3
206
Unit 12-4
208
13
Unit 13-1
14
212
Unit 14-1
216
Unit 14-2
218
VIII
221
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Unit 1-1
Unit 1-2
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1-1
Unit
1.
2. 3. 4.
5.
Internal Users
002
External Users
1. Creditor
2. Investor
3.
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003
1-2
Unit
Financial Statement
Managerial Accounting
004
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005
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Unit 2-1
Unit 2-2 Part I
Unit 2-3 Part 2
Unit 2-4 Part 1
Unit 2-5 Part 2
Unit 2-6 Part 3
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2-1
Unit
008
Underlying Assumption
Accrual Basis
Going-Concern or Continuity
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t
t
009
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2-2
Part I
Unit
Understandability
Relevance
Reliability
010
1. Representational Faithfulness
3. Neutrality
4. Prudence
5. Completeness
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011
2-3
Part 2
Unit
Comparability
Timeliness
012
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013
1.
2.
3.
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2-4
Part 1
Unit
014
10%
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XX
1231
()
()
()
()
()
(98)
()
()()
()
XX
112,832,696
65,560,476
3,937,811
123,425
283,504
182,737,912
61,689,874
0
0
6,099,788
67,789,662
7,527,603
4,662,555
99,100,280
3,657,812
0
114,948,250
152.70
0
0
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015
2-5
Part 2
Unit
1.
()
2.
3.
016
1.
2.
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XX111231
1
2
3=1-2
4
()
()(EPS)
5=3-4
6
8=5+6-7
9
10=8-9
11
12=10+11
()
()
()
()
()
()
317,669,775
296,351,674
21,318,101
1,191,149
0
9,403,496
10,723,456
9,761,549
689,540
19,795,465
3,217,306
16,578,159
0
0
0
16,578,159
21.99
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017
2-6
Part 3
Unit
1.
018
2.
3.
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7,527,603
7,527,603
7,527,603
7,527,603
4,559,565 23,464,771
254,345
3,124
251,221
4,305,220 23,464,771
1,312,241
-416,425
-3,395
6,049,749
0
6,049,749
-3,395
6,049,749
0
6,049,749
1,312,241
1,312,241
6,053,144
6,053,144
4,487,064
6,292
6,292
6,292
4,480,772
1021
512,479
804,520
804,520
804,520
-292,041
4,583,118
2,123,053
2,123,053
2,123,053
2,460,065
8,427,147
3,124
8,172,802
2,119,658
6,053,144
251,221
0 134,424,621
0 125,997,474
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8,441,466
4,256
3,124
8,182,865
2,123,205
6,059,660
251,221
1,804,500 136,229,121
14,319
4,256
10,063
3,547
6,516
1,790,181 127,787,655
019
Unit 3-1
Unit 3-2
Unit 3-3
Unit 3-4
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3-1
Unit
(Static Analysis)
100%
100%
100%
022
(Ratio Analysis)
1.2.
3.4.5.
6.
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. .
09
.
,
2013.
., 2008.08
.
ISBN 978-957-11-7267-5
ISBN 978-957-11-5229-5 ()
1. 2.
1.2.3.
495.47
102015491
489.67
97009174
1MCH
IG91
275
1063394
(02)2705-5066(02)2706-6100
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