지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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The importance of transparency of any organization today can't be overemphasized. One of the measures of securing transparency is that an organization makes public announcement of its accounting infor- mation prepared by double entry accounting system.
Fortunately, the government demands that private schools should introduce double entry accounting system and strengthen public announcement of their accounting information. When making public announcement of accounting information, one should consider understa-ndability which is an important quality of information that permits its users to make reasonable decisions.
However, in private schools institutes' current practice, two cases that seem to impair user's understandability are witnessed: using owner's equity(accounting rule) in their balance sheets is not correct for double entry accounting system, and the term of endowment (spe-cial rule) is not proper since it is not a general accounting term.
Therefore, it is recommended that these two terms should be changed to net assets in order to enhance understandability for information users.
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