고등학교 회계원리 교과서의 시대적 적합성 제고 방안－재고자산의 회계처리를 중심으로－

The course named Commercial Bookkeeping was replaced with Accounting Principles in accordance with the 7th Education Curriculum Reform. But the basic framework of Accounting Principles is similar to that of Commercial Bookkeeping. One of two basic systems of accounting for inventories may be used：the perpetual inventory system, or the periodic inventory system. Perpetual inventory system has traditionally been used by the companies that sell high unit-value items. Perpetual systems are expensive, and often the benefits they offer do not justify their cost. For this reason Accounting Principles textbook has focused on the periodic inventory system like Commercial bookkeeping textbook. But that system is rapidly decreasing in importance as computers have decreased in price but have greatly increased in processing power. As business practice is changed, the contents of textbook should be revised. Another reason why we should revise the textbook is because the Accounting Principle textbook lacks a logical consistency. For example, the accounting for inventory is explained in accordance with the periodic inventory system, while the recording of subsidiary inventory ledger is following the perpetual inventory system. This makes students confused. In addition, it may be more difficult for students to understand the periodic inventory system than the perpetual inventory system.