저자이대우, 박상욱, 장성호 공저
출간일2018-03-14
면수745p
ISBN979-11-5527-889-5
가격25,000원
목차

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

저자소개

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)