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EXCEL을 활용한 회계의 순환과정 교육프로그램 -거래의 분석에서 잔액시산표까지-
전재표 ( Jeun Jae-pyo ) 한국세무회계학회 2018 세무회계연구 Vol.0 No.56
이 연구는 국가직무능력표준(National Competency Standards:NCS) 기반의 교육과정이 도입됨에 따라 새롭게 요구되는 교과과정을 반영한 학습과정(회계원리 수준)을 운영하면서, 그 교과내용의 교육 효과성과 효율성을 높이는 학습프로그램을 개발하고자 하는데 있다. NCS 능력단위가운데 전표관리와 결산관리를 중심으로 살펴보고, EXCEL에서 그 교과내용을 학습프로그램으로 구현해 보고 또 그 활용방안을 제시하였다. 그 주요 연구 결과는 다음과 같다. 첫째, 전체구조는 거래의 분석과 거래의 기록이라는 틀 안에서 기존연구를 보완해주는 성과를 가져왔다. 둘째, 거래의 분석 및 시산표 계정과목 선택과 같은 작업의 결과를 시각적으로 확인할 수 있도록 도형의 출현방식으로 자기주도 학습의 이해도를 높이게 하였다. 셋째, 거래의 분석에 손익결산거래를 포함시켜 회계의 전체 순환과정을 살펴볼 수 있게 하여 프로그램의 완성도를 높였다. 넷째, 회계의 주요 장부인 분개장과 총계정원장 모두를 열람할 수 있게 하였고, 재무제표의 양식을 나타내는 합계잔액시산표를 작성할 수 있게 하였다. 본 연구는 국가역량체계((National Qualification Frame-work, NQF)와 연계된 NCS 교과과정의 교육을 기존의 양식을 통한 설명중심에서 학습자 중심의 분석을 통한 기록의 이해를 가능하게 하여 회계기초교육의 효과성과 효율성을 확보하는 성과를 도출하고, 교육의 수월성을 가져오는데 기여할 수 있을 것으로 판단된다. The purpose of this study is to develop an education program that reflects the newly required curriculum as the National Competency Standards (NCS) based curriculum is introduced. In the NCS competence unit, we focused on the management of slip and closing journalizing, and developed by EXCEL as a learning program, and suggested ways to use it. For this purpose, I described prior literature review and I developed educational program file provided open post by EXCEL macro and Visual Basic Applications. By case study included in program file is provided for educators and learners. First, the whole structure has complemented existing research within the framework of transaction analysis and records. Secondly, the self-directed learning was enhanced by the appearance of the graphic form so that the result of the work such as the analysis of the transaction and the calculation of the account of the balance sheet can be visually confirmed. Third, the analysis of the transaction includes the profit and loss settlement transaction, so that the whole cycle of accounting can be examined. Fourth, we have made it possible to view both the main books of accounting and the general ledger, and to prepare the total balance of the financial statements. The learner-centered analysis of the explanation form through EXCEL program file can contribute to the achievement of effectiveness and efficiency, and the excellence of education.
Jeun, Joon-Pyo,Hua, Zu Jian,Kang, Phil-Hyun,Nho, Young-Chang Wiley Subscription Services, Inc., A Wiley Company 2010 Journal of applied polymer science Vol.115 No.1
<P>Electron-beam-radiation-induced grafting of acrylonitrile onto polypropylene fibers was investigated with a pre-irradiation method. Grafting conditions such as the solvents, additives, monomer concentration, radiation dose, and temperature were varied, and the effects on the degree of grafting were studied. The nature of the reaction medium and additives had a considerable influence on the degree of grafting. The dilution of acrylonitrile with N,N-dimethylformamide significantly enhanced the degree of grafting in comparison with other solvents. The addition of sulfuric acid to the reaction mixture led to an increase in the degree of grafting and an acceleration of the rate of grafting. The order of dependence of the rate of grafting on the pre-irradiation dose and monomer concentration was found to be 1.31 and 1.21, respectively, in the presence of sulfuric acid. The activation energy for grafting was calculated to be 21.9 kJ/mol. © 2009 Wiley Periodicals, Inc. J Appl Polym Sci, 2010</P>
Preparation of Ethyl-Cellulose Nanofibers via An Electrospinning
Jeun, Joon Pyo,Lim, Youn Mook,Choi, Jae Hak,La, Hyun Shil,Kang, Phil Hyun,Nho, Young Chang Trans Tech Publications, Ltd. 2007 Diffusion and defect data. SSP. [Pt. B], Solid sta Vol.119 No.-
<P>Ethyl-cellulose (EC) nanofibers were fabricated by an electrospinning of an EC solution with a 6-12 wt% concentration. Fiber morphology was observed under a scanning electron microscope and the effects of instrument parameters including the solution concentration, flow rate and electric voltage were investigated.</P>
Jeun, Joon-Pyo,Jeon, Young-Kyou,Nho, Young-Chang,Kang, Phil-Hyun Elsevier 2009 Journal of industrial and engineering chemistry Vol.15 No.3
<P><B>Abstract</B></P><P>Chitosan/poly(vinyl alcohol) (PVA) nanofibrous mats were prepared by the electrospinning method. The morphology and structure of electrospun nanofibers were investigated by scanning electron microscopy (SEM) and Fourier transform infrared (FT-IR) spectroscopy. SEM images showed that the uniform and bead-free fibers were obtained at concentrations greater than 8wt%. Chitosan/PVA mats were irradiated with different doses (50–200kGy) of <SUP>60</SUP>Co gamma rays. The effect of irradiation dose on the mechanical and thermal properties of these films was also investigated. Increasing the irradiation dose led to a decrease in tensile strength. FT-IR and DSC demonstrated that there were strong intermolecular hydrogen bonds between the chitosan and PVA molecules.</P>
Joon-Pyo Jeun,Young-Chang Nho,Young-Kyou Jeon,Phil-Hyun Kang 한국공업화학회 2009 Journal of Industrial and Engineering Chemistry Vol.15 No.3
Chitosan/poly(vinyl alcohol) (PVA) nanofibrousmats were prepared by the electrospinning method. The morphology and structure of electrospun nanofibers were investigated by scanning electron microscopy (SEM) and Fourier transform infrared (FT-IR) spectroscopy. SEM images showed that the uniform and bead-free fibers were obtained at concentrations greater than 8 wt%. Chitosan/PVAmats were irradiated with different doses (50–200 kGy) of 60Co gamma rays. The effect of irradiation dose on the mechanical and thermal properties of these films was also investigated. Increasing the irradiation dose led to a decrease in tensile strength. FT-IR and DSC demonstrated that there were strong intermolecular hydrogen bonds between the chitosan and PVA molecules.
The effect of Ne+ ion implantation on polyimide film
Joon-Pyo Jeun,Phil Hyun Kang,Jin-Wook Shin,Young-Chang Nho 한국공업화학회 2009 Journal of Industrial and Engineering Chemistry Vol.15 No.1
The fluence of Ne+ ion irradiation on the surface modification of polyimide (Kapton HN type) film was investigated. The irradiation of ion implantation onto a polyimide film was performed, and the surface chemical structure was analyzed in detail by X-ray photoelectron spectroscopy (XPS). An acceleration voltage of 100 keV was used in the ion implantation with different doses from 5 × 1014 to 5 × 1017 ion ㎝-2 and a beam current density of 10 mA cm-2. The elemental ratios of carbon, oxygen and nitrogen were calculated from 1s peaks of the corresponding elements. The results showed that the content of carbon in the surface layer increased after ion irradiation, while the ratios of oxygen decreased after irradiation, especially in the case of the polyimide film treated at ion fluence. The O1s spectra after ion irradiation are related to the rearrangement of those recoil atoms and the ion incorporated into the film and the formation of new types of bond, such as C–O and O–O.