Earticle

초록

영어

To have accounting procedures performed properly by a software, the nature of the software within accounting should be defined, which requires a logical basis. Since there is a consistency in providing an economic convenience for the future, calculation of assets and cost, it can be seen in terms of asset worthiness. With the rapid development of computer system, the accounting standard in a software should be boldly corrected to be advanced. The current accounting process for the purpose of tax revenue can not be seen as the most desirable accounting standard in software. It should be created after a comprehensive evaluation based on the nature of the software taking into consideration the tax accounting, management accounting, financial accounting and the developmental atmosphere of information industry-oriented society.

목차

I. 서론
  1. 문제의 소재
  2 연구의 목적
 II. 소프트웨어의 위치적 실체
  1. 소프트웨어의 자산성의 개념
  2. 소프트웨어의 경제적 성질
  3. 소프트웨어의 종류
 III. 소프트웨어의 개발분석
  1. 소프트웨어의 개발과정 검토
  2. 개밭공정 분석과 자산성
 IV. 소프트웨어 원가의 특징과 회계처리
  1. 소프트웨어 원가계산의 특징
  2. 소프트웨어 원가회계시스템
  3. 소비원가 회계처리와 모델
  4. 각국의 회계처리 요점
 V. 결론
 참고문헌
 Abstract

저자

• 이경구 [ Kyong Gu Rhee | 동의대학교 회계학과 조교수 ]

참고문헌