저자김익동, 장용운, 이상은, 박상욱 공저
출간일2017-03-14
면수448p
ISBN979-11-5527-876-5
가격18,000(구매가능)원
목차

01 경영혁신과 ERP
01 ERP의 정의 ···················································································· 12
02 경영혁신과 ERP(Enterprise Resource Planning) ·················· 13
03 ERP의 등장배경 ············································································· 14
04 ERP의 발전과정 ············································································· 14
05 MIS와 ERP ····················································································· 15
06 ERP의 선택기준 ············································································· 16
07 ERP의 특징 ···················································································· 17
08 ERP 도입효과와 필요성 ······························································· 18
09 ERP의 성공요인과 실패요인 ························································ 19
10 ERP 구축절차 및 방법 ································································· 20
11 ERP 구축유형과 도입방법 ···························································· 21
12 확장형 ERP(Extended ERP) ······················································· 22
■ 단원정리 평가 기본문제 ························································· 24
02 재무회계의 이해
chapter 1 재무회계의 기본 30
01 회계의 뜻과 분류 ·········································································· 30
02 재무회계의 개념체계 ····································································· 31
03 재무제표 ·························································································· 34
04 재무제표 작성과 표시의 일반원칙 ·············································· 37
05 재무제표의 기본요소 ····································································· 37
06 재무제표 요소의 측정 ··································································· 40
■ 단원정리 평가 기본문제 ························································· 41

chapter 2 당좌자산 45
01 현금 및 현금성자산 ······································································· 45
02 당좌예금과 당좌차월 ····································································· 46
03 단기예금과 단기매매증권 ····························································· 48
04 매출채권 ·························································································· 51
05 어음의 회계처리 ············································································ 52
06 채권의 대손 ···················································································· 55
07 기타의 당좌자산 ············································································ 57
chapter 3 재고자산 58
01 재고자산의 매입과 매출 ······························································· 58
02 기말재고자산의 평가 ····································································· 59
03 재고자산감모손실과 평가손실 ······················································ 61
chapter 4 유형자산 62
01 유형자산의 종류 ············································································ 62
02 유형자산의 인식과 취득금액 ························································ 62
03 유형자산의 감가상각 ····································································· 63
04 유형자산의 취득후 지출 ······························································· 66
05 유형자산의 처분 ············································································ 66
chapter 5 무형자산 67
01 무형자산의 취득원가 ····································································· 67
02 무형자산의 종류 ············································································ 68
chapter 6 투자자산과 기타 비유동자산 70
01 투자자산 ······················ 70 02 기타 비유동자산 ········ 71
chapter 7 부채 73
01 유동부채 ······················ 73 02 비유동부채 ·················· 75
chapter 8 자본 78
01 자본의 개념 ················ 78 02 자본잉여금 ················· 80
03 자본조정 ······················ 81 04 기타포괄손익누계액 ·· 82
05 이익잉여금 ·················· 8306 이익잉여금 처분과 결손금 처리 ·················································· 84
■ 단원정리 평가 기본문제 ························································· 85
chapter 9 수익과 비용 91
01 수익 ····························· 91 02 비용 ···························· 93
03 판매비와 관리비 ········· 94 04 영업외 수익 ··············· 96
05 영업외 비용 ················ 98 06 법인세 비용 ··············· 99
■ 단원정리 평가 기본문제 ······················································· 100
chapter 10 부가가치세의 이해 104
01 부가가치세의 특징 ······································································ 104
02 부가가치세법 총칙 ······································································ 105
03 과세거래 ······················································································· 107
04 영세율적용과 면세 ······································································ 110
05 과세표준과 세액 ·········································································· 111
■ 단원정리 평가 기본문제 ······················································· 117
03 ERP 프로그램 설치
01 ERP정보관리사 실기 프로그램설치 안내 ································· 122
02 최초로그인 ··················································································· 124
03 ERP 데이터의 백업(저장) ·························································· 125
04 ERP 데이터의 복구(Restore) ···················································· 127
04 핵심ERP 회계프로세스
Chapter 1 핵심 ERP 전체 프로세스 131
Chapter 2 회사등록정보 132
■ 단원정리 평가 기본문제 ······················································· 149

05 핵심ERP 회계모듈 운용
Chapter 1 기초정보 등록 156
01 거래처 등록 ················································································· 157
02 프로젝트 등록 ·············································································· 161
03 관리내역 등록 ·············································································· 162
04 회계연결 계정과목 등록 ····························································· 165
05 계정과목 등록 ·············································································· 166
06 회계초기이월 등록 ······································································ 173
■ 단원정리 평가 기본문제 ······················································· 183
Chapter 2 회계관리 186
01 회계관리 전체프로세스 ······························································· 186
02 전표입력/장부관리 ······································································· 186
03 회계거래 자료 입력 ···································································· 193
■ 단원정리 평가 기본문제 ······················································· 218
Chapter 3 부가가치세 거래와 장부조회 222
01 매출부가세 거래 ·········································································· 222
02 매입부가세 거래 ·········································································· 234
03 전표승인해제 ················································································ 248
04 부가가치세 신고 ·········································································· 249
■ 단원정리 평가 기본문제 ······················································· 254
Chapter 4 유형자산 관리 257
01 감가상각 ······················································································· 257
02 고정자산(유형자산) 등록 ···························································· 259
03 감가상각비 현황 ·········································································· 266
05 고정자산명세서 ············································································ 266
06 고정자산변동현황 ········································································ 267
07 고정자산관리대장 ········································································ 267
■ 단원정리 평가 기본문제 ······················································· 268

Chapter 5 결산재무제표 관리 270
01 결 산 ··························································································· 270
02 결산자료입력 ················································································ 270
03 합계잔액시산표 ············································································ 281
04 재무상태표 ··················································································· 282
05 손익계산서 ··················································································· 282
06 원가보고서 ··················································································· 283
07 이익잉여금처분계산서 ································································· 284
08 제장부의 조회 ·············································································· 285
■ 단원정리 평가 기본문제 ······················································· 288
Chapter 6 자금관리와 예산관리 291
01 일자별 자금계획입력 ·································································· 291
02 자금계획 카렌다 ·········································································· 298
03 자금현황 ······················································································· 298
04 자금 일보 ····················································································· 300
05 예산관리 ······················································································· 300
■ 단원정리 평가 기본문제 ······················································· 309
06 회계 2급 기출 실전모의고사<2017년으로 모두 컨버젼완료>
제1회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 312
제2회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 323
제3회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 332
제4회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 342
제5회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 352
제6회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 364
제7회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 375
제8회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 387
제9회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 396
제10회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 406
▶ 정답 및 해설 416

저자소개

• 김 익 동
[약 력]
단국대학교 상경대학 상학과 졸업
숭실대학교 대학원 경영학과 졸업(회계학 전공)
(전) 서울여자상업고등학교 교사
한양여자대학, 경기대학교(서울캠퍼스)
숭실대학교, 명지대학교, 숭의여자대학 강사
더존테크윌 ERP 및 상담교사
서울시교육청 교원직무연수(ERP) 강사
경기도교육청 교원직무연수(전산회계운용사) 강사
한국세무사회 자격시험 출제위원
서울시교육청 중등복직예정교사 직무연수 강사
(현) 교육법인 에듀자인 학교컨설팅 컨설턴트
동서울아카데미(ERP) 교사
[저 서]
교육과학기술부 2종 검정도서 회계원리(천재교육)
교육과학기술부 2종 검정도서 실용수학(교학사)
서울특별시교육청 2종 인정도서 전산회계실무(도서출판
다음)
서울특별시교육청 2종 인정도서 원가회계(천재교육)
서울특별시교육청 2종 인정도서 세무회계(천재교육)
에듀 핵심ERP 정보관리사 회계 1급(경영과회계)
에듀 핵심ERP 정보관리사 회계 1급(경영과회계)
경상북도교육청 2종 인정도서 회계원리(천재교육)
경기도교육청 2종 인정도서 기업자원통합관리(도서출판 다음)
ERP 정보관리사 회계,인사,물류,생산(도서출판 다음, 2016)
• 장 용 운
[약 력]
경영학 박사
(전) 신한대학교 산학협력단 부단장
(현) 글로벌경영학회장
신한대학교 국제교류원 부원장
신한대학교 국제통상연구소장
신한대학교 글로벌통상경영학과장
한국상업교육학회 부회장
한국회계정보학회 부회장
한국국제경상교육학회 부회장
민사조정위원(의정부민사지방법원)
[저 서]
ERP 정보관리사 회계1,2급(도서출판다음, 2016)
ERP 정보관리사 인사1,2급(도서출판다음, 2016)
Master 전산세무1급, 2급(도서출판다음, 2007~)

• 이 상 은
[약 력]
부산대학교 산업대학원 경영학석사(회계학전공)
경남대학교 대학원 경영학박사(회계학전공)
(전) 창신대학교 겸임교수
경남과학기술대학교 회계정보학과 외래교수
경남도립 남해대학 비즈니스사무학과 외래교수
한국국제대학교 경영학과 외래교수
경남여성새로일하기지원본부 전산세무회계 외래교수
창원여성인력개발센터 전산세무회계 전임교수
한국세무회계학회 사무국장 및 감사
(현) 창원문성대학교 세무회계과 겸임교수
창원대학교·경남대학교·창신대학교 외래교수
거제여성새로일하기지원본부 전산세무회계 전임교수
한국공인회계사회 AT 자격시험 출제위원 및 선정위원
한국세무회계학회 부회장 및 한국전산회계학회 부회장
한국경영실무학회 부회장
한국국제회계학회 상임이사 및 한국경영교육학회
상임이사
전국회계교육협의회 부회장
[저 서]
정우 전산회계 2급(도서출판 다음)
정우 전산회계 1급(도서출판 다음)
정우 전산세무 2급(도서출판 다음)
전산세무 1급(경영과회계) 공저
ERP 정보관리사 회계 1,2급(도서출판 다음) 공저
ERP 정보관리사 인사 1,2급(도서출판 다음) 공저
ERP 정보관리사 회계 1,2급(무역경영사) 공저
ERP 정보관리사 회계 1,2급(도서출판 청람) 공저
ERP 정보관리사 회계 1,2급(산문출판) 공저

• 박 상 욱
[약 력]
(전) 울산시 지방공무원 임용시험 출제위원
부산 금정세무서 국세 심사위원
양산시 투·융자 심사위원
(현) 부산대학교 상과대학 회계학과 경영학사
부산대학교 일반대학원 회계학전공 경영학석사
부산대학교 일반대학원 회계학전공 경영학박사
동원과학기술대학교 경영회계과 부교수
전산세무회계(한국세무사회) 자격시험 출제위원
양산시 지방세 심의위원
양산시 금고지정 심의위원
양산시 지방재정계획·공시 심의위원
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마스터 전산세무 1급(도서출판 다음)
마스터 전산세무 2급(도서출판 다음)
ERP 정보관리사 회계,인사,물류,생산(도서출판 다음, 2017)