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책 소개
저자 소개
- 구분 : 저서
- 국적 : 대한민국
- 분류 : 수험/학습서 저자 , 기타
- 인기지수 : 13
일본 국립 新潟大學 경제학 박사
에지관리공단(현 한국에너지공단) 근무
현재, 부천대학교 비서사무행정과 교수
한국종합경제연구원 연구위원
저서 및 논문
『경영의 이해』(경영과회계, 2015)
『현대 경영학원론』(명경사, 2012)(공저)
『그린생산을 위한 물질흐름 원가회계』(강원대학교, 2012)(공저)
목차
Part 01 회계의 기초
Chapter 01 회계의 기본개념 ·····················································14
1 회계의 의의와 목적 ············································· 14
1 ) 회계의 의의 ·························································· 14
2 ) 회계의 목적 ·························································· 15
2 회계의 분류 ························································ 15
1 ) 정보이용자에 따른 분류 ······································· 15
2 ) 영리성 유· 무에 따른 분류 ··································· 16
3 ) 컴퓨터 이용 여부에 따른 분류 ···························· 17
3 부기와 회계 ························································ 18
1 ) 부기와 회계의 차이 ·············································· 18
2 ) 단식부기와 복식부기 ············································ 18
4 회계단위와 회계기간 ··········································· 19
1 ) 회계단위 ································································ 19
2 ) 회계기간( 회계연도) ··············································· 19
● 연습문제································································· 22
Chapter 02 재무상태와 경영성과 ·············································26
1 기업의 재무상태 ·················································· 26
1 ) 자산( A s s e t s ) ·························································· 26
2 ) 부채( L i a b i l i t i e s ) ··················································· 28
3 ) 자본( O w n e r ' s e q u i t y ) ········································· 28
4 ) 재무상태표 ···························································· 29
2 기업의 경영성과 ·················································· 31
1 ) 수익( R e v e n u e ) ····················································· 31
2 ) 비용( E x p e n s e ) ····················································· 32
3 ) 손익계산서 ···························································· 34
3 순손익의 계산 ····················································· 36
1 ) 재산법( 순자산비교법) ············································ 36
2 ) 손익법( 총거래기록법) ············································ 37
4 재무상태표와 손익계산서의 상호관련성 ················ 39
● 연습문제································································· 42
Chapter 03 회계순환과정(1): 회계기간 중의 기록과정 ···········50
1 회계순환과정 ······················································· 50
2 회계상의 거래 ····················································· 51
1 ) 회계상 거래 ·························································· 51
2 ) 거래의 8 요소( 결합관계) ········································ 51
3 ) 거래의 종류 ·························································· 53
3 계정 ··································································· 55
1 ) 계정의 의의 ·························································· 55
2 ) 계정의 분류 ·························································· 56
3 ) 계정의 기입방법 ··················································· 57
4 ) 거래의 이중성과 대차평균의 원리 ······················· 57
4 분개와 전기 ························································ 58
1 ) 분개 ······································································· 58
2 ) 전기 ······································································· 60
5 회계장부와 전표제도 ··········································· 62
1 ) 회계장부 ································································ 62
2 ) 장부조직 ································································ 62
3 ) 전표제도 ································································ 63
● 연습문제································································· 66
Chapter 04 회계순환과정(2): 회계기간 말의 결산과정 ···········74
1 결산의 의의 및 절차 ··········································· 74
1 ) 결산의 의의 ·························································· 74
2 ) 결산절차 ································································ 74
2 시산표와 정산표 ·················································· 75
1 ) 시산표의 작성 ······················································· 75
2 ) 정산표 ··································································· 77
3 결산정리분개 ······················································· 79
1 ) 결산정리의 의의 ··················································· 79
2 ) 자산· 부채에 관한 결산정리 ································· 79
3 ) 손익에 관한 결산정리 ·········································· 80
4 장부의 마감 ························································ 80
1 ) 손익계산서 계정의 마감 ······································· 80
2 ) 재무상태표계정 마감 ············································ 81
3 ) 재무상태표 계정의 마감 ······································· 83
5 재무제표의 작성 ·················································· 83
● 연습문제································································· 84
Part 02 계정과목별 회계처리
Chapter 05 현금·예금 및 단기매매증권 ·································92
1 현금및현금성자산 ················································ 92
1 ) 현금및현금성자산 ·················································· 92
2 ) 현금 ······································································· 93
3 ) 현금과부족 ···························································· 93
4 ) 현금출납장 ···························································· 95
2 소액현금제도 ······················································· 95
1 ) 소액현금계정의 의의 ············································ 95
2 ) 소액현금제도 ························································· 95
3 ) 소액현금의 회계처리 ············································ 96
3 요구불예금과 단기금융상품 ·································· 97
1 ) 보통예금 ································································ 97
2 ) 당좌예금 ································································ 97
3 ) 당좌차월 ································································ 98
4 ) 단기금융상품 ························································· 99
4 단기매매증권 ······················································· 99
1 ) 유가증권의 뜻 ······················································· 99
2 ) 단기매매증권의 취득 및 처분 ······························ 99
3 ) 단기매매증권의 공정가치 평가 ·························· 100
4 ) 단기매매증권의 이자와 배당금 수익 ················· 100
● 연습문제······························································· 102
Chapter 06 재고자산 ·······························································110
1 재고자산 ··························································· 110
1 ) 재고자산의 의의 ················································· 110
2 ) 재고자산의 취득원가 ·········································· 111
3 ) 재고자산의 조정항목 ·········································· 111
4 ) 상품매매등식 ······················································ 111
2 상품매매거래의 기록(회계처리) ·························· 113
1 ) 단일상품계정 ······················································ 113
2 ) 분할상품계정 ······················································ 115
3 ) 매출총손익계산 ··················································· 118
3 상품매매활동과 보조기록 ··································· 120
1 ) 매입장 ································································· 120
2 ) 매출장 ································································· 121
3 ) 상품재고장 ··························································123
4 재고자산의 평가 ··············································· 128
1 ) 수량결정방법 ······················································ 128
2 ) 단가결정방법 ······················································ 129
5 재고자산감모손실과 평가손실 ···························· 131
1 ) 재고자산감모손실 ··············································· 131
2 ) 재고자산평가손실 ··············································· 131
● 연습문제······························································· 133
Chapter 07 수취채권과 지급채무 ············································142
1 외상채권과 외상채무 ········································· 142
1 ) 외상매출금과 외상매입금 ··································· 142
2 ) 통제계정과 인명계정 ·········································· 142
3 ) 신용카드채권· 채무 ·············································· 143
2 어음채권과 어음채무 ········································· 145
1 ) 어음의 의의 및 분류 ·········································· 145
2 ) 받을어음과 지급어음 ·········································· 146
3 ) 어음의 추심과 지급 ············································ 147
4 ) 어음의 배서와 할인 ············································ 147
3 대손상각비와 대손충당금 ··································· 149
1 ) 대손의 회계처리 ················································· 149
2 ) 결산시 대손충당금의 처리 ································· 150
3 ) 매출채권의 대손발생 ·········································· 151
4 ) 대손처리한 채권의 회수 ···································· 152
4 기타의 채권과 채무 ········································· 152
1 ) 기타채권· 채무의 종류 ········································ 152
2 ) 미수금과 미지급금 ············································· 153
3 ) 선급금과 선수금 ················································· 153
4 ) 대여금과 차입금 ················································· 153
5 ) 주· 임· 종 단기채권과 예수금 ······························ 154
6 ) 가지급금과 가수금 ············································· 154
● 연습문제······························································· 156
Chapter 08 유형자산 ······························································166
1 유형자산의 의의와 취득 ···································· 166
1 ) 유형자산의 의의 ················································· 166
2 ) 유형자산의 취득 ··············································· 166
2 유형자산의 취득 후 지출 ·································· 168
1 ) 자본적 지출과 수익적 지출의 의의 ·················· 168
2) 자본적 지출과 수익적 지출의 회계처리 ··········· 168
3 ) 오류시 효과 ························································169
3 유형자산의 감가상각 ········································· 170
1 ) 감가상각의 의의 ················································· 170
2 ) 감가상각의 3 요소 ··············································· 170
3 ) 감가상각의 계산방법 ·········································· 171
4 ) 감가상각의 회계처리 ·········································· 172
4 유형자산의 처분 ··············································· 173
● 연습문제······························································· 174
Chapter 09 무형자산과 투자자산 ············································182
1 무형자산 ··························································· 182
1 ) 무형자산의 의의 ················································· 182
2 ) 무형자산의 종류 ················································· 182
3 ) 무형자산의 취득원가 ·········································· 183
4 ) 무형자산의 상각 ················································· 183
2 투자자산 ··························································· 185
1 ) 투자자산의 의의 ················································· 185
2 ) 투자자산의 종류 ················································· 185
3 기타비유동자산 ················································· 186
● 연습문제······························································· 188
Chapter 10 부채 ·····································································194
1 부채 ································································· 194
1 ) 부채의 의의 ························································194
2 ) 유동부채 ······························································ 194
3 ) 비유동부채 ··························································195
2 사채 ································································· 195
1 ) 사채의 의의 ························································195
2 ) 사채의 발행 ························································196
3 ) 사채의 이자지급 ················································· 197
4 ) 사채의 상환 ························································199
3 퇴직급여충당부채 ·············································· 200
1 ) 퇴직일시금제도 ··················································· 200
2 ) 퇴직연금제도 ······················································ 201
● 연습문제······························································· 203
Chapter 11 자본 ·····································································210
1 개인기업의 자본 및 세금 ·································· 210
1 ) 자본금 ································································· 210
2 ) 인출금 ································································· 210
3 ) 개인기업의 세금 ················································· 211
2 주식회사의 자본 ··············································· 213
1 ) 주식의 발행 ························································214
2 ) 자본의 분류 ························································215
● 연습문제······························································· 218
Chapter 12 수익과 비용 ·························································226
1 수익 ································································· 226
1 ) 수익의 의의 ························································226
2 ) 수익의 인식 ······················································226
3 ) 수익의 분류 ························································227
1 비용 ································································· 229
1 ) 비용의 의의 ························································229
2 ) 비용의 인식 ························································229
3 ) 영업외비용 ··························································231
4 ) 법인세비용 ··························································231
● 연습문제······························································· 233
Part 03 결산 및 재무제표
Chapter 13 결산 ·····································································242
1 결산의 의의 및 절차 ········································· 242
2 결산정리 ··························································· 243
1 ) 결산정리의 의의 ················································· 243
2 ) 자산에 관한 결산정리 ········································ 243
3 ) 손익에 관한 결산정리 ········································ 246
3 기말결산정리 종합예제 ······································ 249
● 연습문제······························································· 254
Chapter 14 재무제표 ······························································262
1 재무제표의 의의와 종류 ···································· 262
1 ) 재무제표의 의의 ················································· 262
2 ) 재무제표의 종류 ················································· 262
3 ) 재무제표정보의 특성과 한계 ····························· 264
2 재무제표작성과 표시의 일반원칙 ······················· 264
1 ) 계속기업 ······························································ 264
2) 재무제표의 작성 책임과 공정한 표시 및 주석 264
3 ) 재무제표 항목의 구분과 통합표시 ···················· 264
4 ) 비교재무제표의 작성 ·········································· 265
5) 재무제표 항목의 표시와 분류의 계속성 ··········· 265
6 ) 재무제표의 보고양식 ·········································· 265
3 재무상태표 ························································ 265
1 ) 재무상태표의 의의 ············································· 265
2 ) 재무상태표의 작성기준 ······································ 266
3 ) 재무상태표의 양식 ············································· 266
4 ) 재무상태표의 유용성과 한계 ····························· 267
4 손익계산서 ························································ 268
1 ) 손익계산서의 의의 ············································· 268
2 ) 손익계산서의 작성기준 ······································ 268
3 ) 손익계산서의 양식 ············································· 269
4 ) 손익계산서의 유용성과 한계 ····························· 269
● 연습문제······························································· 270
▧ 참고문헌 ·····················································································277
▧ 연습문제 답안 ············································································278
Chapter 01 회계의 기본개념 ·····················································14
1 회계의 의의와 목적 ············································· 14
1 ) 회계의 의의 ·························································· 14
2 ) 회계의 목적 ·························································· 15
2 회계의 분류 ························································ 15
1 ) 정보이용자에 따른 분류 ······································· 15
2 ) 영리성 유· 무에 따른 분류 ··································· 16
3 ) 컴퓨터 이용 여부에 따른 분류 ···························· 17
3 부기와 회계 ························································ 18
1 ) 부기와 회계의 차이 ·············································· 18
2 ) 단식부기와 복식부기 ············································ 18
4 회계단위와 회계기간 ··········································· 19
1 ) 회계단위 ································································ 19
2 ) 회계기간( 회계연도) ··············································· 19
● 연습문제································································· 22
Chapter 02 재무상태와 경영성과 ·············································26
1 기업의 재무상태 ·················································· 26
1 ) 자산( A s s e t s ) ·························································· 26
2 ) 부채( L i a b i l i t i e s ) ··················································· 28
3 ) 자본( O w n e r ' s e q u i t y ) ········································· 28
4 ) 재무상태표 ···························································· 29
2 기업의 경영성과 ·················································· 31
1 ) 수익( R e v e n u e ) ····················································· 31
2 ) 비용( E x p e n s e ) ····················································· 32
3 ) 손익계산서 ···························································· 34
3 순손익의 계산 ····················································· 36
1 ) 재산법( 순자산비교법) ············································ 36
2 ) 손익법( 총거래기록법) ············································ 37
4 재무상태표와 손익계산서의 상호관련성 ················ 39
● 연습문제································································· 42
Chapter 03 회계순환과정(1): 회계기간 중의 기록과정 ···········50
1 회계순환과정 ······················································· 50
2 회계상의 거래 ····················································· 51
1 ) 회계상 거래 ·························································· 51
2 ) 거래의 8 요소( 결합관계) ········································ 51
3 ) 거래의 종류 ·························································· 53
3 계정 ··································································· 55
1 ) 계정의 의의 ·························································· 55
2 ) 계정의 분류 ·························································· 56
3 ) 계정의 기입방법 ··················································· 57
4 ) 거래의 이중성과 대차평균의 원리 ······················· 57
4 분개와 전기 ························································ 58
1 ) 분개 ······································································· 58
2 ) 전기 ······································································· 60
5 회계장부와 전표제도 ··········································· 62
1 ) 회계장부 ································································ 62
2 ) 장부조직 ································································ 62
3 ) 전표제도 ································································ 63
● 연습문제································································· 66
Chapter 04 회계순환과정(2): 회계기간 말의 결산과정 ···········74
1 결산의 의의 및 절차 ··········································· 74
1 ) 결산의 의의 ·························································· 74
2 ) 결산절차 ································································ 74
2 시산표와 정산표 ·················································· 75
1 ) 시산표의 작성 ······················································· 75
2 ) 정산표 ··································································· 77
3 결산정리분개 ······················································· 79
1 ) 결산정리의 의의 ··················································· 79
2 ) 자산· 부채에 관한 결산정리 ································· 79
3 ) 손익에 관한 결산정리 ·········································· 80
4 장부의 마감 ························································ 80
1 ) 손익계산서 계정의 마감 ······································· 80
2 ) 재무상태표계정 마감 ············································ 81
3 ) 재무상태표 계정의 마감 ······································· 83
5 재무제표의 작성 ·················································· 83
● 연습문제································································· 84
Part 02 계정과목별 회계처리
Chapter 05 현금·예금 및 단기매매증권 ·································92
1 현금및현금성자산 ················································ 92
1 ) 현금및현금성자산 ·················································· 92
2 ) 현금 ······································································· 93
3 ) 현금과부족 ···························································· 93
4 ) 현금출납장 ···························································· 95
2 소액현금제도 ······················································· 95
1 ) 소액현금계정의 의의 ············································ 95
2 ) 소액현금제도 ························································· 95
3 ) 소액현금의 회계처리 ············································ 96
3 요구불예금과 단기금융상품 ·································· 97
1 ) 보통예금 ································································ 97
2 ) 당좌예금 ································································ 97
3 ) 당좌차월 ································································ 98
4 ) 단기금융상품 ························································· 99
4 단기매매증권 ······················································· 99
1 ) 유가증권의 뜻 ······················································· 99
2 ) 단기매매증권의 취득 및 처분 ······························ 99
3 ) 단기매매증권의 공정가치 평가 ·························· 100
4 ) 단기매매증권의 이자와 배당금 수익 ················· 100
● 연습문제······························································· 102
Chapter 06 재고자산 ·······························································110
1 재고자산 ··························································· 110
1 ) 재고자산의 의의 ················································· 110
2 ) 재고자산의 취득원가 ·········································· 111
3 ) 재고자산의 조정항목 ·········································· 111
4 ) 상품매매등식 ······················································ 111
2 상품매매거래의 기록(회계처리) ·························· 113
1 ) 단일상품계정 ······················································ 113
2 ) 분할상품계정 ······················································ 115
3 ) 매출총손익계산 ··················································· 118
3 상품매매활동과 보조기록 ··································· 120
1 ) 매입장 ································································· 120
2 ) 매출장 ································································· 121
3 ) 상품재고장 ··························································123
4 재고자산의 평가 ··············································· 128
1 ) 수량결정방법 ······················································ 128
2 ) 단가결정방법 ······················································ 129
5 재고자산감모손실과 평가손실 ···························· 131
1 ) 재고자산감모손실 ··············································· 131
2 ) 재고자산평가손실 ··············································· 131
● 연습문제······························································· 133
Chapter 07 수취채권과 지급채무 ············································142
1 외상채권과 외상채무 ········································· 142
1 ) 외상매출금과 외상매입금 ··································· 142
2 ) 통제계정과 인명계정 ·········································· 142
3 ) 신용카드채권· 채무 ·············································· 143
2 어음채권과 어음채무 ········································· 145
1 ) 어음의 의의 및 분류 ·········································· 145
2 ) 받을어음과 지급어음 ·········································· 146
3 ) 어음의 추심과 지급 ············································ 147
4 ) 어음의 배서와 할인 ············································ 147
3 대손상각비와 대손충당금 ··································· 149
1 ) 대손의 회계처리 ················································· 149
2 ) 결산시 대손충당금의 처리 ································· 150
3 ) 매출채권의 대손발생 ·········································· 151
4 ) 대손처리한 채권의 회수 ···································· 152
4 기타의 채권과 채무 ········································· 152
1 ) 기타채권· 채무의 종류 ········································ 152
2 ) 미수금과 미지급금 ············································· 153
3 ) 선급금과 선수금 ················································· 153
4 ) 대여금과 차입금 ················································· 153
5 ) 주· 임· 종 단기채권과 예수금 ······························ 154
6 ) 가지급금과 가수금 ············································· 154
● 연습문제······························································· 156
Chapter 08 유형자산 ······························································166
1 유형자산의 의의와 취득 ···································· 166
1 ) 유형자산의 의의 ················································· 166
2 ) 유형자산의 취득 ··············································· 166
2 유형자산의 취득 후 지출 ·································· 168
1 ) 자본적 지출과 수익적 지출의 의의 ·················· 168
2) 자본적 지출과 수익적 지출의 회계처리 ··········· 168
3 ) 오류시 효과 ························································169
3 유형자산의 감가상각 ········································· 170
1 ) 감가상각의 의의 ················································· 170
2 ) 감가상각의 3 요소 ··············································· 170
3 ) 감가상각의 계산방법 ·········································· 171
4 ) 감가상각의 회계처리 ·········································· 172
4 유형자산의 처분 ··············································· 173
● 연습문제······························································· 174
Chapter 09 무형자산과 투자자산 ············································182
1 무형자산 ··························································· 182
1 ) 무형자산의 의의 ················································· 182
2 ) 무형자산의 종류 ················································· 182
3 ) 무형자산의 취득원가 ·········································· 183
4 ) 무형자산의 상각 ················································· 183
2 투자자산 ··························································· 185
1 ) 투자자산의 의의 ················································· 185
2 ) 투자자산의 종류 ················································· 185
3 기타비유동자산 ················································· 186
● 연습문제······························································· 188
Chapter 10 부채 ·····································································194
1 부채 ································································· 194
1 ) 부채의 의의 ························································194
2 ) 유동부채 ······························································ 194
3 ) 비유동부채 ··························································195
2 사채 ································································· 195
1 ) 사채의 의의 ························································195
2 ) 사채의 발행 ························································196
3 ) 사채의 이자지급 ················································· 197
4 ) 사채의 상환 ························································199
3 퇴직급여충당부채 ·············································· 200
1 ) 퇴직일시금제도 ··················································· 200
2 ) 퇴직연금제도 ······················································ 201
● 연습문제······························································· 203
Chapter 11 자본 ·····································································210
1 개인기업의 자본 및 세금 ·································· 210
1 ) 자본금 ································································· 210
2 ) 인출금 ································································· 210
3 ) 개인기업의 세금 ················································· 211
2 주식회사의 자본 ··············································· 213
1 ) 주식의 발행 ························································214
2 ) 자본의 분류 ························································215
● 연습문제······························································· 218
Chapter 12 수익과 비용 ·························································226
1 수익 ································································· 226
1 ) 수익의 의의 ························································226
2 ) 수익의 인식 ······················································226
3 ) 수익의 분류 ························································227
1 비용 ································································· 229
1 ) 비용의 의의 ························································229
2 ) 비용의 인식 ························································229
3 ) 영업외비용 ··························································231
4 ) 법인세비용 ··························································231
● 연습문제······························································· 233
Part 03 결산 및 재무제표
Chapter 13 결산 ·····································································242
1 결산의 의의 및 절차 ········································· 242
2 결산정리 ··························································· 243
1 ) 결산정리의 의의 ················································· 243
2 ) 자산에 관한 결산정리 ········································ 243
3 ) 손익에 관한 결산정리 ········································ 246
3 기말결산정리 종합예제 ······································ 249
● 연습문제······························································· 254
Chapter 14 재무제표 ······························································262
1 재무제표의 의의와 종류 ···································· 262
1 ) 재무제표의 의의 ················································· 262
2 ) 재무제표의 종류 ················································· 262
3 ) 재무제표정보의 특성과 한계 ····························· 264
2 재무제표작성과 표시의 일반원칙 ······················· 264
1 ) 계속기업 ······························································ 264
2) 재무제표의 작성 책임과 공정한 표시 및 주석 264
3 ) 재무제표 항목의 구분과 통합표시 ···················· 264
4 ) 비교재무제표의 작성 ·········································· 265
5) 재무제표 항목의 표시와 분류의 계속성 ··········· 265
6 ) 재무제표의 보고양식 ·········································· 265
3 재무상태표 ························································ 265
1 ) 재무상태표의 의의 ············································· 265
2 ) 재무상태표의 작성기준 ······································ 266
3 ) 재무상태표의 양식 ············································· 266
4 ) 재무상태표의 유용성과 한계 ····························· 267
4 손익계산서 ························································ 268
1 ) 손익계산서의 의의 ············································· 268
2 ) 손익계산서의 작성기준 ······································ 268
3 ) 손익계산서의 양식 ············································· 269
4 ) 손익계산서의 유용성과 한계 ····························· 269
● 연습문제······························································· 270
▧ 참고문헌 ·····················································································277
▧ 연습문제 답안 ············································································278
배송 시 유의사항
- 반디앤루니스에서 구매하신 도서는 물류 대행 위탁업체 웅진 북센을 통해 배송됩니다.
(배송 포장에 "웅진 북센"으로 표기될 수 있습니다.)
- 구매한 상품의 품질과 배송 관련 문의는 반디앤루니스로 문의 바랍니다.
- 천재지변 및 택배사의 사정에 따라 배송이 지연될 수 있습니다.
- 결제(입금) 완료 후 출판사 및 유통사의 사정으로 품절 또는 절판 되어 상품 구입이 어려울 수 있습니다. (별도 안내 예정)
- 도서산간지역의 경우 추가 배송비가 발생될 수 있습니다.
반품/교환
상품 설명에 반품/ 교환 관련한 안내가 있는 경우 그 내용을 우선으로 합니다. (업체 사정에 따라 달라질 수 있습니다)
반품/교환
-
반품/교환 반품/교환 방법 홈 > 고객센터 > 자주찾는질문 “반품/교환/환불” 안내 참고 또는 1:1상담게시판 반품/교환 가능 기간 반품,교환은 배송완료 후 7일 이내, 상품의 결함 및 계약내용과 다를 경우 문제발견 후 30일 이내에 신청가능 반품/교환 비용 변심 혹은 구매착오의 경우에만 반송료 고객 부담(별도 지정 택배사 없음) 반품/교환 불가 사유 - 소비자의 책임 사유로 상품 등이 손실 또는 훼손된 경우
- 소비자의 사용, 포장 개봉에 의해 상품 등의 가치가 현저히 감소한 경우
- 복제가 가능한 상품 등의 포장을 훼손한 경우 : 예)만화책, 잡지, 화보집 등
- 시간의 경과에 의해 재판매가 곤란한 정도로 가치가 현저히 감소한 경우
- 전자상거래등에서의 소비자보호에 관한 법률이 정하는 소비자 청약철회 제한 내용에 해당되는 경우
- 해외주문 상품(해외 원서)의 경우(파본/훼손/오발송 상품을 제외)
소비자 피해보상
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