우리나라 건설업 회계처리기준의 문제점과 개선방안에 관한 연구
An Analysis about Problem and Improvement of Construction Korean Accounting standards
황일숙(창원문성대학)
16호, 347~363쪽
초록
>본 논문은 한국의 건설업회계처리의 문제점과 개선방안을 연구하기 위한 것으로 그 내용은 다음과 같다.첫째, 한국의 경우에는 건설형공사계약에서 공사대금청구를 회계적 사상이 아닌 미이행계약으로 보아 회계처리를 하지 않으나 미국처럼 회계적 사상으로 보아 공사대금 청구시점에서 공사외상매출금과 공사대금청구로 인식해야 하며 둘째, 공사손실이 예측되는 경우 이를 모두 손실로 처리할 것이 아니라 제조업의 공손품 회계처리처럼 정상적인 것은 미완성공사계정에 포함하고 비정상적인 것만 기간비용인 손실로 해야 하며 셋째, 하자보수충당금도 이와 마찬가지로 정상적인 것은 미완성공사계정으로 하고 비정상적인 것만 공사손실로 해야 한다. 넷째, 미완성공사계정은 미완성공사의 순실현가치를 합리적으로 나타내도록 미국처럼 공사완성시까지 명목계정이 아니라 영구계정으로 인식해야 하며 다섯째, 공사손실충당부채 계정도 부채란 장래에 현금유출의 증가를 초래하는 미래의 의무여야 하므로 추정치인 공사손실에 대한 상대계정으로는 부적합하다. 따라서 종전처럼 공사손실충당금으로 해야 할 것이다.
Abstract
>This paper aims to study Korean construction Accounting standards, Korean construction contracts No. 12.First, in Korean construction Accounting standards when we request payment for construction We doesn't consider this accounting event, so We can not know whether we collect construction payment or not among construction payment. Therefore like American Accounting standards, We must recognize account receivable of construction by already completed construction in processing construction and recognize account request of construction in contrast of account receivable of construction.Second, in case of estimated losses on uncompleted construction, in Korean construction Accounting standards We must recognize this loss as construct provided liability and if actual loss occur after next period we withdraw construct provided liability within scope of construction provided liability. But because construction company is like manufacturing, estimated losses on uncompleted construction is like spoil product. so, We must account this estimated losses on uncompleted construction the same as spoil product of cost accounting. namely normal spoil product is product cost and abnormal spoil product is period loss. Therefore normal estimated losses on uncompleted construction is uncompleted construction and abnormal estimated losses on uncompleted construction is period loss.Third, in case of defect repair as above theory, normal defect repair is uncompleted construction and abnormal defect repair is period loss.Forth, We must recognize account of uncompleted construction as permanent account like American Accounting standards until we complete construction.Fifth, construction provided liability, credit account of estimated losses on uncompleted construction is provision for losses on uncompleted construction as past account dealing because debt is future liability.
- 발행기관:
- 한국국제회계학회
- 분류:
- 기타사회과학일반