지방자치단체 발생주의 회계제도 도입에 따른 대손충당금 설정방안

Abstract

The purpose of this treatise is to analyze the rate of bad debts account in accordance with preparations for the accrual accounting system in Korea. To reach this purpose the treatise had analyzed the rate of bad debts to use allowance method for recording uncollectible accounts concerning uncollected tax and an outstanding amount of local governments. The process for study researched the difference between the amount of deficit disposal and all outstanding amount that a empirical criterion turned out when set up bad debts account and how to differ form the each sections of local governments. As a consequence it is proper to set composite rate by percentage-of-receivables method in relation to allowance method for recording uncollectible accounts in actual conditions of local governments and to estimate criterion for the rate of bad debts account to the amount of deficit disposal of the fiscal year-end.