이 책의 가장 큰 특징은 회계원리의 기본에 충실하되 일반기업회계기준(KAS-NPEs)을 중심으로 기술되었다는 것과 모든 계정과목과 회계용어에 대하여 영문 표현을 병기하였다는 것이다. 우선 국제회계기준은 원칙 중심으로 기술되어 소수의 회계 전문가를 제외하고는 이해와 활용이 매우 어려운 것이 현실이다. 게다가 우리나라의 경우 상장법인 및 금융기관을 제외한 대부분의 기업들은 일반기업회계기준을 따르고 있다는 점에 착안하였다.
목차 Chapter 1. Basics of Accounting(회계의 기초) Section 01 Definition of Accounting and Accounting Information User Section 02 Statement of Financial Position and Statement of Income Section 03 Account Section 04 Accounting Transaction and Dual Effect of Accounting Section 05 Journal and Journal Entry Section 06 Posting and General Ledger Exercise
Chapter 2. Closing and Financial Statements(결산과 재무제표) Section 01 Closing Section 02 Year-end Adjusting Entry Section 03 Estimated Item-Depreciation Section 04 Closing Cycle Case Section 05 Trial Balance Section 06 Year-end Adjusting Entry and Adjusted Trial Balance Section 07 Closing the Book Section 08 Preparing Financial Statements Section 09 Work Sheet Exercise
Chapter 3. Accounting for Merchandising Operation(상품매매업의 회계) Section 01 Merchandising Operation Section 02 Inventory System Section 03 Merchandising Operation Case Section 04 Net Sales & Net Purchase Exercise
Chapter 4. Accounting Theory and Financial Statements(회계이론과 재무제표) Section 01 Financial Accounting and Managerial Accounting Section 02 Generally Accepted Accounting Principle and External Audit Section 03 Financial Accounting Theory－Conceptual Framework Section 04 Financial Statements Exercise
Chapter 5. Inventory(재고자산) Section 01 Inventory Cost Section 02 Ending Inventory Section 03 Ending Inventory－Estimation Section 04 Shrinkage and Write-down of Inventory Exercise
Chapter 6. Property, Plant and Equipment and Intangible Asset(유형자산과 무형자산) Section 01 Nature of Property, Plant and Equipment Section 02 Depreciation of Property, Plant and Equipment Section 03 Disclosure and Disposal of Property, Plant and Equipment Section 04 Intangible Asset Exercise
Chapter 7. Financial AssetⅠ－General(금융자산Ⅰ－일반 사항) Section 01 Financial Asset Section 02 Cash and Cash Equivalent Section 03 Checking Account and Note Receivable Section 04 Receivable Section 05 Bad Debt Exercise
Chapter 8. Financial AssetⅡ－Security(금융자산Ⅱ－유가증권) Section 01 Financial Asset－Security Section 02 Time Value of Money Section 03 Trading Security Section 04 Available-for-Sale Security Section 05 Held-to-Maturity Security Exercise
Chapter 9. LiabilityⅠ－General and Bond Payable(부채Ⅰ－일반 사항 및 사채) Section 01 Definition and Classification of Liability Section 02 Bond Exercise
Chapter 10. LiabilityⅡ－Other(부채Ⅱ－기타의 부채) Section 01 Classification of Liability Section 02 Current Liability Section 03 Contingent Liability and Provision Exercise
Chapter 11. Equity and Dividend(자본과 배당) Section 01 Equity Section 02 Capital Stock Section 03 Additional Paid-in Capital Section 04 Retained Earnings Section 05 Capital Adjustment and Other Comprehensive Income Section 06 Statement of Changes in Equity Exercise
Chapter 12. Revenue and Expense(수익과 비용) Section 01 Revenue and Expense Section 02 Revenue Recognition Section 03 Expense Recognition Exercise
Chapter 13. Statement of Cash Flows(현금흐름표) Section 01 Characteristic and Usefulness of Statement of Cash Flows Section 02 Preparation of Statement of Cash Flows Section 03 Comprehensive Case Exercise
Chapter 14. Financial Analysis(재무분석) Section 01 Definition and Usefulness of Financial Analysis Section 02 Classification of Financial Analysis Section 03 Financial Ratio Analysis Section 04 Limitation of Financial Analysis Exercise
Appendix Appendix A 회계용어사전(한영/영한) Appendix B 현재가치표(Present Value Tables) Appendix C 재무제표 양식(국문/영문)－일반기업회계기준(KAS-NPEs) Appendix D 일반기업회계기준(KAS-NPEs)의 목차 | 
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