Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry

Rack-In Choi

This study looked into the whole features and problems about depreciation system of government capital assets in the way of the government accrual basis accounts and bookkeeping by double entry and then, tries to find a scheme to improve depreciation system for effective and efficient treatment about assets and expenses. In government accounts, depreciation system has been carried out turning around the entire accrual basis accounts be recognized government assets and applied capital asset accounts from 2011. Therefore, if depreciation system can be facilitated in order to retrench administrative expenditure and utilize assets and resources effectively under the accrual basis accounts, it would be good use of achievement evaluation in government accounts and information providing on the ground of more effective use to government's financial information.

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* 2021년 이후 발행 논문의 참고문헌은 현재 구축 중입니다.

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