2018년 마스터 전산세무 2급 개정신판/이대우, 박상욱, 장성호 공저/25,000원

part 1 재무회계
Chapter 1 회계의 개념 및 일반원칙 ··························································· 14
Chapter 2 현금·예금 및 현금성자산 ···························································· 23
Chapter 3 단기매매증권(단기투자자산) ······················································· 28
Chapter 4 재고자산, 채권·채무 ······································································ 32
Chapter 5 비유동자산Ⅰ ················································································· 42
Chapter 6 비유동자산Ⅱ ················································································· 46
Chapter 7 주식회사의 자본 ··········································································· 59
Chapter 8 사 채 ······························································································· 69
Chapter 9 손익의 정리, 우발, 충당부채 ······················································ 75
Chapter 10 결산정리사항 및 오류수정, 회계변경 ···································· 79
Chapter 11 재무제표와 수익의 인식 ··························································· 84

part 2 원가회계
Chapter 1 원가회계의 개념 ··········································································· 94
Chapter 2 원가의 흐름과 요소별 원가계산 ············································· 104
Chapter 3 제조간접비의 배부 ····································································· 112
Chapter 4 부문별 원가계산 ········································································· 118
Chapter 5 개별원가계산 ··············································································· 127
Chapter 6 종합원가계산 ··············································································· 131
Chapter 7 제조기업의 결산 ········································································· 144

part 3 부가가치세
Chapter 1 부가가치세의 개념 및 총칙 ····················································· 148
Chapter 2 과세거래 ······················································································· 159
Chapter 3 영세율과 면세 ············································································· 172
Chapter 4 과세표준 ······················································································· 180
Chapter 5 거래징수와 세금계산서 ····························································· 187
Chapter 6 매입세액공제와 납부세액 ························································· 194
Chapter 7 세액공제와 납부세액 ································································· 204
Chapter 8 간이과세 ······················································································· 211

part 4 소득세법(원천징수)
Chapter 1 소득세 총칙 ················································································· 220
Chapter 2 소득세의 계산구조 ····································································· 225
Chapter 3 종합소득 ······················································································· 228
Chapter 4 근로소득 ······················································································· 239
Chapter 5 원천징수와 연말정산 ································································· 247
Chapter 6 종합소득 과세표준 및 세액계산 ············································· 251
Chapter 7 소득세 신고납부 ········································································· 263

part 5 실기종합 실습문제(회사등록: 미래산업)
Chapter 1 회사기초 정보관리 ····································································· 268
Chapter 2 일반전표 입력 ············································································· 292
Chapter 3 매입매출전표 입력 ····································································· 308
Chapter 4 결산자료의 입력 ········································································· 338
Chapter 5 부가가치세 신고서 ····································································· 345
Chapter 6 부가가치세 신고 부속서류 ······················································· 353
Chapter 7 원천징수 ······················································································· 416

part 6 종합 모의고사
01회 종합 모의고사 ㈜인천기업(코드번호:7501) ····································· 446
02회 종합 모의고사 ㈜부천기업(코드번호:7502) ····································· 455
03회 종합 모의고사 ㈜한라기업(코드번호:7503) ····································· 465
04회 종합 모의고사 ㈜제주기업(코드번호:7504) ····································· 474
05회 종합 모의고사 ㈜성빈(코드번호:7505) ············································· 483
06회 종합 모의고사 ㈜세원(코드번호:7506) ············································· 492
07회 종합 모의고사 ㈜경빈(코드번호:7507) ············································· 501
08회 종합 모의고사 ㈜성빈(코드번호:7508) ············································· 510

part 7 최근 기출문제
66회 기출문제 (주)온누리기업(코드번호:0266) ········································· 520
67회 기출문제 (주)만세공업(코드번호:0267) ············································· 529
특별회 기출문제 (주)미남기획(코드번호:0201) ········································· 538
68회 기출문제 (주)태풍(코드번호:0268) ····················································· 547
69회 기출문제 (주)대흥(코드번호:0269) ····················································· 555
70회 기출문제 (주)소풍(코드번호:0270) ····················································· 564
71회 기출문제 (주)성빈(코드번호:0271) ····················································· 576
72회 기출문제 (주)청용(코드번호:0272) ····················································· 586
73회 기출문제 (주)소망(코드번호:0273) ····················································· 596
74회 기출문제 (주)대흥(코드번호:0274) ····················································· 608
75회 기출문제 (주)한결테크(코드번호:0275) ············································· 619
76회 기출문제 (주)대웅(코드번호:0276) ····················································· 629

part 8 정답 및 해설
종합 모의고사 ·································································································· 642
기출문제 ············································································································ 683