저자이대우,박상욱 공저
출간일2017-03-10
면수690
ISBN979-11-5527-872-7
가격25,000원(구매예정)
목차

< 목 차 >

Section 1 재무회계 13

01 회계의 개념 및 일반원칙 ······························································ 14
02 현금 ․ 예금 및 현금성자산 ···························································· 23
03 단기매매증권(단기투자자산) ·························································· 28
04 재고자산, 채권 ・ 채무 ·································································· 32
05 투자자산 ․ 기타 비유동자산 ·························································· 41
06 유형자산 ․ 무형자산 ······································································ 45
07 주식회사의 자본 ············································································ 56
08 사채 ·····························································································66
09 손익의 정리, 우발, 충당부채 ························································ 72
10 결산정리사항 및 오류수정, 회계변경 ··········································· 76
11 재무제표와 수익의 인식 ································································ 81

Section 2 원가회계 89

01 원가회계의 개념 ············································································ 90
02 원가의 흐름과 요소별 원가계산 ················································· 100
03 제조간접비의 배부 ······································································· 107
04 부문별 원가계산 ·········································································· 113
05 개별원가계산 ···············································································122
06 종합원가계산 ···············································································126
07 제조기업의 결산 ·········································································· 138

Section 3 부가가치세 141

01 부가가치세의 개념 및 총칙 ························································ 142
1 부가가치세 개념 ·········································································· 142
2 부가가치세 총칙 ·········································································· 143
02 과세거래 ·····················································································153
1 재화의 공급 ·················································································· 153
2 용역의 공급 ·················································································· 158
3 재화의 수입 ·················································································· 159
4 공급시기 및 공급장소 ································································· 161
03 영세율과 면세 ··········································································· 166
1 영세율 ························································································ 166
2 면세 ···························································································· 167
04 과세표준 ···················································································· 174
1 과세표준 ······················································································· 174

05 거래징수와 세금계산서 ································································ 181
1 거래징수 ······················································································· 181
2 세금계산서 ··················································································· 181
3 영수증 ························································································· 184
4 세금계산서 및 영수증 발급의무의 면제 ····································· 185
06 매입세액공제와 납부세액 ···························································· 187
1 매입세액 공제 ·············································································· 188
2 의제매입세액 공제 ······································································· 191
3 공동매입세액의 안분계산 및 정산 ·············································· 193
07 세액공제와 납부세액 ··································································· 196
1 공제경감세액 및 신고납부 ·························································· 196
2 가산세 ························································································ 199

Section 54 소득세법(원천징수) 205

01 소득세 총칙 ·················································································· 206
02 소득세의 계산구조 ······································································· 211
03 종합소득 ······················································································· 214
04 근로소득 ······················································································· 225
05 원천징수와 연말정산 ··································································· 232
06 종합소득과세표준 및 세액계산 ··················································· 235
07 소득세 신고납부 ·········································································· 246

Section 5 KcLep  종합 실습문제 251

01 회사기초정보관리 ······································································· 252
02 일반전표 입력 ············································································ 276
03 매입매출전표 입력 ······································································· 290
04 결산자료의 입력 ·········································································· 312
05 부가가치세 신고서 ······································································· 319
06 부가가치세 신고 부속서류 ·························································· 326
07 원천징수 ···················································································· 392

Section 6 KcLep 종합 모의고사 (이론+실기) 419

제 1회 종합 모의고사((주)인천기업 : 7501)  420

제 2회 종합 모의고사((주)부천기업 : 7502)  428

제 3회 종합 모의고사((주)한라기업 : 7503)  438

제 4회 종합 모의고사((주)제주기업 : 7504)  447

제 5회 종합 모의고사((주)성빈 : 7505)  456

제 6회 종합 모의고사((주)세원 : 7506)  465

제 7회 종합 모의고사((주)경빈 : 7507)  473

제 8회 종합 모의고사((주)성빈: 7508)  482

Section 8 최근 2년간 기출문제 [KcLep적용] 511

58회 기출문제((주)재인 : 0258)

59회 기출문제((주)태양 : 0259)

60회 기출문제((주)청용 : 0260)

61회 기출문제((주)소망 : 0261)

62회 기출문제((주)소망 : 0262)

63회 기출문제((주)세진 : 0263)

64회 기출문제((주)세종기업: 0264)

65회 기출문제((주)한양기업 : 0265)

Section 9 해설 및 정답

종합 모의고사 풀이 및 해설

최근 2년 기출문제 풀이 및 해설

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)