저자이대우, 박상욱 공저
출간일2017-02-15
면수650
ISBN979-11-5527-871-0
가격30,000(구매가능)원
목차

part 1-1 회계이론의 기초
1. 회계의 기본원리 ······························································································ 20
2. 기업의 재무상태 ······························································································ 22
3. 수익 • 비용 • 손익계산서 ············································································· 25
4. 거래 ··················································································································· 33
5. 계정 ··················································································································· 39
6. 분개와 전기 ····································································································· 43
7. 장부 ··················································································································· 60
8. 전표회계 ··········································································································· 62
9. 시산표와 정산표 ······························································································ 65
10. 결산 ················································································································· 70

part 1-2 재무회계
Chapter 01 당좌자산
1. 현금 및 현금성자산 ························································································ 64
2. 단기투자자산 ··································································································· 84
3. 채권 및 채무에 관한 거래(1) ······································································· 90
4. 채권 및 채무에 관한 거래(2) ····································································· 101
Chapter 02 재고자산
1. 재고자산의 회계처리 ··················································································· 110
2. 재고자산의 종류와 원가흐름의 가정 ····························································· 114
3. 기말 재고자산의 결정 ················································································· 116
4. 재고자산 감모손실과 평가손실 ·································································· 119
Chapter 03 비유동자산
1. 투자자산 ········································································································· 122
2. 유형자산 ········································································································· 124
3. 무형(無形)자산 ······························································································· 132

Chapter 04 부채와 자본
1. 유동부채(流動負債) ······················································································· 136
2. 비유동부채 ····································································································· 137
3. 회사의 자본 ··································································································· 147
Chapte 05 기업의 결산
1. 결산정리 ········································································································· 158
2. 수익・비용의 개념 및 인식기준 ·································································· 164
3. 재무제표의 작성 ··························································································· 165

part 1-3 전산회계2급 실무 (KcLep) – 미래상사 회사등록사용
1. KcLep 전산회계 프로그램의 실행 ····························································· 174
2. 기초정보관리 ································································································· 177
3. 거래자료의 입력 ··························································································· 202
4. 결산 및 마감 ································································································· 221
5. 재무제표 및 제장부의 조회 ········································································ 228

part 1-4 전산회계2급 종합 모의고사 4회[이론+실기]
종합 모의고사 1회 ···························································································· 240
종합 모의고사 2회 ···························································································· 247
종합 모의고사 3회 ···························································································· 254
종합 모의고사 4회 ···························································································· 262

part 1-5 전산회계2급 최근 4회 기출문제
기출문제 66회 ···································································································· 272
기출문제 67회 ···································································································· 280
기출문제 68회 ···································································································· 288
기출문제 69회 ···································································································· 298

part 1-6 전산회계2급 정답 및 해설
회계이론의 기초 예제, 연습문제 및 이론 정답 ··········································· 309
종합 모의고사 4회 해답 ·················································································· 327
최근 기출문제 5회 해답 ·················································································· 336

part 2-1 전산회계1급 원가회계
1. 원가계산의 의의 및 목적 ············································································ 346
2. 원가의 흐름과 요소별 원가계산 ································································ 356
3. 제조간접비의 계산 ······················································································· 366
4. 부문별 원가계산 ··························································································· 370
5. 개별원가계산 ································································································· 373
6. 종합원가계산 ································································································· 376

part 2-2 전산회계1급 부가가치세
Chapter 01 부가가치세 총설
1. 부가가치세 이론 정의 ················································································· 384
2. 부가가치세 총칙 ··························································································· 386

Chapter 02 과세거래
1. 과세거래 ········································································································· 396
2. 공급시기 및 공급장소 ················································································· 402

Chapter 03 영세율과 면세
1. 영세율 ··········································································································· 407
2. 면세 ··············································································································· 409

Chapter 04 과세표준
1. 과세표준 ········································································································· 414

Chapter 05 거래징수와 세금계산서
1. 거래징수 ········································································································· 419
2. 세금계산서 ····································································································· 419

Chapter 06 매입세액공제와 납부세액
1. 매입세액공제 ································································································· 427
2. 의제매입세액 ································································································· 430

part 2-3 전산회계1급 실무(KcLep) – ㈜다음전자 회사등록사용
1. KcLep 회계 프로그램의 실행 ····································································· 438
2. 재무회계 작업순서 ······················································································· 442

Chapter 01 기초정보관리
1. 기초정보관리란 ····························································································· 445
2. 회사등록 ····································································································· 448
3. 거래처등록 ····································································································· 452
4. 계정과목 및 적요등록 ················································································· 456
5. 전기분 재무상태표 ······················································································· 459
6. 전기분 원가명세서 ······················································································· 462
7. 전기분 손익계산서 ······················································································· 465
8. 전기분 잉여금처분계산서 ············································································ 468
9. 거래처별 초기이월 ······················································································· 471
10. 마감 후 이월 ······························································································· 475

Chapter 02 거래자료입력
1. 일반전표 입력 ······························································································· 476
2. 매입매출전표 입력 ······················································································· 491

Chapter 03 부가가치세 거래자료의 조회
1. 부가가치세 신고서 ······················································································· 512
2. 세금계산서 합계표 ······················································································· 513

Chapter 04 비유동자산과 감가상각
1. 비유동자산의 등록 ······················································································· 518

Chapter 05 결산 및 재무재표
1. 결산수정사항 정리 ······················································································· 521
2. 결산자료의 입력 ··························································································· 525

part 2-4 전산회계1급 종합 모의고사 4회(이론+실기)
종합 모의고사 1회 ···························································································· 542
종합 모의고사 2회 ···························································································· 551
종합 모의고사 3회 ···························································································· 560
종합 모의고사 4회 ···························································································· 568

part 2-5 최근 전산회계1급 기출문제 4회
66회 기출문제 ···································································································· 578
67회 기출문제 ···································································································· 586
68회 기출문제 ···································································································· 594
69회 기출문제 ···································································································· 602

part 2-6 전산회계1급 해답 및 풀이
종합 모의고사 4회 해답 ·················································································· 611
최근 기출문제 4회 해답 ·················································································· 632

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)