저자이대우, 박상욱 공저
출간일2017-03-30
면수840p
ISBN979-11-5527-873-4
가격30,000원(3월30일)
목차

part 1 재무회계
Chapter 1 회계의 개념 및 일반원칙 ····························································· 14
Chapter 2 일반기업회계기준의 중요사항 ····················································· 20
▮ 이론을 확인하는 객관식 문제 ···································································· 58
part 2 원가회계
01 원가회계의 개념 ··························································································· 82
02 제품별 원가계산 ··························································································· 85
03 제조간접비의 배부 ······················································································· 86
04 부문별 원가계산 ··························································································· 88
05 개별 원가계산 ······························································································· 89
06 종합 원가계산 ······························································································· 90
07 기본예제 ········································································································· 92
08 활동기준 원가계산 ······················································································· 94
09 표준 원가계산 ······························································································· 97
▮ 이론을 확인하는 객관식 문제 ·································································· 103
part 3 법인세법
Chapter 1 총 설 ······························································································· 118
Chapter 2 각 사업연도 소득에 대한 법인세 ············································· 123
Chapter 3 익금 회계 ······················································································· 126
Chapter 4 손금회계 ························································································· 129
Chapter 5 손익의 귀속시기와 자산부채 ···················································· 133
Chapter 6 과세표준 및 세액계산 ································································· 161
Chapter 7 법인세의 신고납부, 결정경정 및 징수 ·································· 168
Chapter 8 비영리법인의 납세의무 ······························································· 172
▮ 이론을 확인하는 객관식 문제(법인세법) ··············································· 175

part 4 부가가치세법
Chapter 1 부가가치세의 개념 및 총칙 ······················································· 184
Chapter 2 과세거래 ························································································· 191
Chapter 3 영세율과 면세 ··············································································· 199
Chapter 4 과세표준 ························································································· 203
Chapter 5 거래징수와 세금계산서 ······························································· 207
Chapter 6 매입세액공제와 납부세액 ··························································· 212
Chapter 7 세액공제와 납부세액 ··································································· 219
▮ 이론을 확인하는 객관식 문제 (부가가치세법) ····································· 228
part 5 소득세법(원천징수)
Chapter 1 소득세 총칙 ··················································································· 238
Chapter 2 소득세의 계산구조 ······································································· 242
Chapter 3 종합소득 ························································································· 245
Chapter 4 근로소득 ························································································· 253
Chapter 5 원천징수와 연말정산 ··································································· 259
Chapter 6 종합소득 과세표준 및 세액계산 ··············································· 261
Chapter 7 소득세 신고납부 ··········································································· 271
▮ 이론을 확인하는 객관식 문제(소득세법) ··············································· 273

part 6 KcLep에 의한 재무회계 실기
Chapter 1 일반전표의 입력 ··········································································· 282
Chapter 2 매입 · 매출전표의 입력 ······························································ 290
Chapter 3 결산자료의 입력 ··········································································· 305
Chapter 4 부가가치세 신고부속서류의 실습 ············································· 312
Chapter 5 소득세 원천징수의 실습 ····························································· 346
part 7 KcLep에 의한 법인조정 실기
Chapter 1 프로그램 운용에 관한 기본사항 ··············································· 386
Chapter 2 기초정보의 등록 ··········································································· 391
Chapter 3 수입금액조정 ················································································· 396
Chapter 4 과목별 세무조정 ··········································································· 413
Chapter 5 소득 및 과표계산 ········································································· 477
Chapter 6 세액공제 감면 추납세액 ······················································· 480
part 8 종합 모의고사
01회 종합 모의고사 (코드번호:9501, 9701) ··············································· 516
02회 종합 모의고사 (코드번호:9502, 9702) ··············································· 527
03회 종합 모의고사 (코드번호:9503, 9703) ··············································· 539
04회 종합 모의고사 (코드번호:9504, 9704) ··············································· 552
02회 종합 모의고사 (코드번호:9505, 9705) ··············································· 562
06회 종합 모의고사 (코드번호:9506, 9706) ··············································· 570
08회 종합 모의고사 (코드번호:9507, 9707) ··············································· 580
08회 종합 모의고사 (코드번호:9508, 9708) ··············································· 591

part 9 최근 기출문제
62회 기출문제 (코드번호:1162, 1262) ························································· 602
63회 기출문제 (코드번호:1163, 1263) ························································· 611
64회 기출문제 (코드번호:1164, 1264) ························································· 622
65회 기출문제 (코드번호:1165, 1265) ························································· 633
66회 기출문제 (코드번호:1166, 1266) ························································· 643
67회 기출문제 (코드번호:1167, 1267) ························································· 656
특별 기출문제 (코드번호:1100, 1200) ·························································· 666
68회 기출문제 (코드번호:1168, 1268) ························································· 675
69회 기출문제 (코드번호:1169, 1269) ························································· 685
part 10 정답 및 해설
종합 모의고사 ···································································································· 699
기출문제 ·············································································································· 762

저자소개

저자 – 이 대 우
경일대학교 대학원 경영학박사 (세무회계전공)
영남대학교 경영대학원 석사 (회계학전공)
2012년 고용노동부 직업훈련 우수교원 국무총리상 수상
2013년 고용노동부 스타훈련교사 (사무관리분야 국내유일)
전 : 대구시 공무원 연수원 전산세무회계 연수강사
대구 한의대 사회교육원 강사
대구지방세무사회 개정회계기준서 연수강사
육서당 고시학원 7,9급 공무원 회계학, 세법
대구여성인력개발센타 전산세무회계담당
현 : 영남대 사회교육원 경영학과 외래교수
경일대 세무회계학과 겸임교수
대구미래경영교육원장(회계학,세법,전산세무회계)
– 저서 –
마스터 전산세무1급(도서출판 다음)
마스터 전산세무2급(도사출판 다음)
마스터 전산회계1급(도서출판 다음)
마스터 전산회계2급(도서출판 다음)
마스터 전산회계합본(도서출판 다음)

저자 – 박 상 욱
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 심의위원
양산시 지방재정공시 심의위원
양산시 성평등 정책위원
-저서-
마스터 전산세무 1급(도서출판 다음)
마스터 전산세무 2급(도서출판 다음)마스터 전산회계 1급(도서출판 다음)마스터 전산회계 2급(도서출판 다음)