이대우, 박상욱 공저 |

2017-02-02 |

436 |

979-11-5527-869-7 |

18,000(구매가능)원 |

part 1 회계이론의 기초

section 01 회계의 기본원리 ·················································································· 16

section 02 기업의 재무상태 ·················································································· 18

section 03 수익 • 비용 • 손익계산서 ································································· 21

section 04 거래 ········································································································ 29

section 05 계정 ········································································································ 35

section 06 분개와 전기 ·························································································· 39

section 07 장부 ········································································································ 56

section 08 전표회계 ································································································ 58

section 09 시산표와 정산표 ·················································································· 61

section 10 결산 ········································································································ 66

section 11 현금 • 예금 및 현금성자산 ······························································· 69

section 12 단기금융상품 ························································································ 78

section 13 단기매매증권 ························································································ 82

section 14 상품매매(Ⅰ) ·························································································· 87

section 15 상품매매(Ⅱ) ·························································································· 92

section 16 상품매매에 관한 보조부 ···································································· 99

section 17 외상매출금과 외상매입금에 관한 기장 ········································· 102

section 18 어음거래 ······························································································ 105

section 19 기타채권 • 채무 ················································································ 112

section 20 대손에 관한 기장 ·············································································· 122

section 21 비유동자산 ·························································································· 127

section 22 거래와 사용장부 ················································································ 135

section 23 자본금 및 인출금 ·············································································· 137

section 24 손익의 정리 ························································································ 142

section 25 결산정리사항 및 오류의 수정 ························································· 149

section 26 재무제표 ······························································································ 152

part 2 전산회계 실무 (KcLep)

section 01 KcLep 전산회계 프로그램의 실행 ·················································· 156

section 02 기초정보관리 ······················································································ 159

section 03 거래자료의 입력 ················································································ 183

section 04 결산 및 마감 ······················································································ 202

section 05 재무제표 및 제장부의 조회 ···························································· 209

part 3 종합 모의고사

종합 모의고사 1회 ······················· 220 종합 모의고사 5회 ······················· 251

종합 모의고사 2회 ······················· 228 종합 모의고사 6회 ······················· 258

종합 모의고사 3회 ······················· 236 종합 모의고사 7회 ······················· 265

종합 모의고사 4회 ······················· 244 종합 모의고사 8회 ······················· 273

part 4 기출문제

특별 1회차 기출문제 ················· 282 기출문제 65회 ···························· 329

특별 2회차 기출문제 ················· 290 기출문제 66회 ···························· 337

특별 3회차 기출문제 ················· 298 기출문제 67회 ···························· 345

기출문제 62회 ···························· 305 기출문제 68회 ···························· 353

기출문제 63회 ···························· 313 기출문제 69회 ···························· 363

기출문제 64회 ···························· 321

part 5 정답 및 해설

회계이론의 기초 ········································································································· 374

종합 모의고사 ············································································································ 392

기출문제 ············································································································· 408

• 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 전산회계1급(도서출판 다음)마스터 전산회계2급(도서출판 다음)ERP 정보관리사 회계,인사,물류,생산(도서출판 다음, 2016)