저자이대우, 박상욱 공저
출간일2017-02-02
면수556p
ISBN979-11-5527-870-3
가격24,000원

목차

part 1 재무회계
Chapter 01 당좌자산 ········································································································· 26
1. 현금 및 현금성자산 ······················································································ 26
2. 단기투자자산 ································································································· 36
3. 채권 및 채무에 관한 거래(1) ····································································· 42
4. 채권 및 채무에 관한 거래(2) ····································································· 53
Chapter 02 재고자산 ········································································································· 62
1. 재고자산의 회계처리 ···················································································· 62
2. 재고자산의 종류와 원가흐름의 가정 ····························································· 66
3. 기말 재고자산의 결정 ·················································································· 68
4. 재고자산 감모손실과 평가손실 ·································································· 71
Chapter 03 비유동자산 ··································································································· 74
1. 투자자산 ········································································································· 74
2. 유형자산 ········································································································· 76
3. 무형(無形)자산 ······························································································· 84
Chapter 04 부채와 자본 ································································································ 88
1. 유동부채(流動負債) ······················································································· 88
2. 비유동부채 ····································································································· 89
3. 회사의 자본 ··································································································· 99
Chapter 05 기업의 결산 ···························································································· 110
1. 결산정리 ······································································································· 110
2. 수익・비용의 개념 및 인식기준 ································································ 116
3. 재무제표의 작성 ························································································· 117

part 2 원가회계
1. 원가계산의 의의 및 목적 ·········································································· 126
2. 원가의 흐름과 요소별 원가계산 ······························································ 136
3. 제조간접비의 계산 ····················································································· 146
4. 부문별 원가계산 ························································································· 150
5. 개별원가계산 ······························································································· 153
6. 종합원가계산 ······························································································· 156

part 3 부가가치세
Chapter 01 부가가치세 총설 ························································································ 164
1. 부가가치세 이론 정의 ··············································································· 164
2. 부가가치세 총칙 ························································································· 166
Chapter 02 과세거래 ······································································································ 176
1. 과세거래 ······································································································· 176
2. 공급시기 및 공급장소 ··············································································· 182
Chapter 03 영세율과 면세 ···························································································· 187
1. 영세율 ········································································································· 187
2. 면세 ············································································································· 189
Chapter 04 과세표준 ······································································································ 194
1. 과세표준 ······································································································· 194
Chapter 05 거래징수와 세금계산서 ············································································ 199
1. 거래징수 ······································································································· 199
2. 세금계산서 ··································································································· 199
Chapter 06 매입세액공제와 납부세액 ········································································ 206
1. 매입세액공제 ······························································································· 207
2. 의제매입세액 ······························································································· 210
part 4 KcLep 전산회계프로그램
1. KcLep 회계 프로그램의 실행 ······································································ 218
2. 재무회계 작업순서 ····················································································· 222

part 5 실무
Chapter 01 기초정보관리 ······························································································ 226
1. 기초정보관리란 ··························································································· 226
2. 회사등록 ··································································································· 229
3. 거래처등록 ··································································································· 233
4. 계정과목 및 적요등록 ··············································································· 237
5. 전기분 재무상태표 ····················································································· 240
6. 전기분 원가명세서 ····················································································· 243
7. 전기분 손익계산서 ····················································································· 246
8. 전기분 잉여금처분계산서 ·········································································· 249
9. 거래처별 초기이월 ····················································································· 252
10. 마감 후 이월 ····························································································· 256
Chapter 02 거래자료입력 ······························································································ 257
1. 일반전표 입력 ····························································································· 257
2. 매입매출전표 입력 ····················································································· 272
Chapter 03 부가가치세 거래자료의 조회 ·································································· 293
1. 부가가치세 신고서 ····················································································· 293
2. 세금계산서 합계표 ····················································································· 294
Chapter 04 비유동자산 감가상각 ················································································ 299
1. 비유동자산의 등록 ····················································································· 299
Chapter 05 결산 및 재무재표 ······················································································ 302
1. 결산수정사항 정리 ····················································································· 302
2. 결산자료의 입력 ························································································· 306

part 6 종합 모의고사
종합 모의고사 1회 ·························································································· 322
종합 모의고사 2회 ·························································································· 331
종합 모의고사 3회 ·························································································· 340
종합 모의고사 4회 ·························································································· 349
종합 모의고사 5회 ·························································································· 358
종합 모의고사 6회 ·························································································· 367
종합 모의고사 7회 ·························································································· 376
종합 모의고사 8회 ·························································································· 384

part 7 기출문제
특별1회차 기출문제 ························································································ 394
특별2회차 기출문제 ························································································ 401
특별3회차 기출문제 ························································································ 408
62회 기출문제 ·································································································· 416
63회 기출문제 ·································································································· 423
64회 기출문제 ·································································································· 430
65회 기출문제 ·································································································· 437
66회 기출문제 ·································································································· 444
67회 기출문제 ·································································································· 452
68회 기출문제 ·································································································· 460
69회 기출문제 ·································································································· 468

part 8 해답 및 풀이
회계이론의 예제 해답 ····················································································· 478
종합 모의고사 해답 ························································································ 485
기출문제 해답 ·································································································· 521

저자소개

• 저자 – 이대우

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·공시 심의위원
[저 서]
마스터 전산세무 1급(도서출판 다음)
마스터 전산세무 2급(도서출판 다음)마스터 전산회계 1급(도서출판 다음)마스터 전산회계2급(도서출판 다음)ERP 정보관리사 회계,인사,물류,생산(도서출판 다음, 2016)