
저자 | 이대우, 박상욱, 장성호 공저 |
출간일 | 2018-03-14 |
면수 | 745p |
ISBN | 979-11-5527-889-5 |
가격 | 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
♣ 이 대 우
[약 력] 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)
[저 서] 마스터 전산세무 1급(도서출판 다음)
마스터 전산세무 2급(도사출판 다음)
마스터 전산회계 1급(도서출판 다음)
마스터 전산회계 2급(도서출판 다음)
마스터 전산회계합본(도서출판 다음)
♣ 박 상 욱
[약 력] (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 전산회계 2급(도서출판 다음)
♣ 장 성 호
[약 력] (전) 단국대학교 경영학과 졸업
경희대학교 세무전문대학원 석사과정
(현) 장성호 세무사 사무소 운영
더존비즈스쿨 전산세무.회계 강사
[저 서] 마스터 전산세무 1급(도서출판 다음)
마스터 전산세무 2급(도서출판 다음)
마스터 전산회계 1급(도서출판 다음)
마스터 전산회계 2급(도서출판 다음)
FAT 회계실무 1급외 다수(도서출판 다음)