Earticle

초록

영어

This research examined the similarities and differences between Korean and Japanese accounting management in condominiums, the basic principles of managing them and to deepen the discussion on subjects worth further consideration. This research was done by going through documents from August 2006 to October 2007 in both Korea and Japan. The research indicates many problems in accounting management. Management companies, both in Korea and Japan, used their own individual formats for managing and accounting documents. Furthermore, the problems discovered included the lack of sufficient paperwork accounting done without dividing short- and long-term expenses the preference for cash expenses that weren't approved by the Association of Apartment Owners and inefficient financial auditing. The basic principle of accounting management is to follow a budget, put down rules clearly and to conduct factual, understandable and continued accounting. Therefore, a standard for accounting management must be implemented and basic manuals for auditing and accounting must be provided along with easy-to-understand information.

목차

Abstract
 I. 서론
 II. 공동주택 회계의 특성 및 기본원칙
 III. 한국과 일본의 공동주택 회계처리의 문제점
 IV. 바람직한 공동주택 회계처리의 방법
 V. 한국과 일본의 공동주택 회계처리에 관한 향후과제
 VI. 결론
 참고문헌

키워드

저자

• 강혜경 [ Kang, Hye-kyoung | 동의대학교 생활과학대학 보육ㆍ가정상담학과 교수 ] 주저자, 교신저자

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  가족자원경영과 정책(구 한국가족자원경영학회지) [Journal of Family Resource Management and Policy Review]

• 간기

  계간

• pISSN

  1738-0391

• eISSN

  2713-9662

• 수록기간

  1997~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 590 DDC 640