저자 | 이대우, 박상욱, 장성호 공저 |

출간일 | 2018-02-20 |

면수 | 648p |

ISBN | 979-11-5527-886-4 |

가격 | 30,000원 |

part 1-1 회계이론의 기초

section 01 회계의 기본원리 ·················································································· 20

section 02 기업의 재무상태 ·················································································· 22

section 03 수익 • 비용 • 손익계산서 ································································· 25

section 04 거래 ········································································································ 33

section 05 계정 ········································································································ 39

section 06 분개와 전기 ·························································································· 43

section 07 장부 ········································································································ 60

section 08 전표회계 ································································································ 62

section 09 시산표와 정산표 ·················································································· 65

section 10 결산 ········································································································ 70

part 1-2 재무회계

Chapter 01 당좌자산 ········································································································· 74

1. 현금 및 현금성자산 ···························································································· 74

2. 단기투자자산 ······································································································· 84

3. 채권 및 채무에 관한 거래(1) ··········································································· 90

4. 채권 및 채무에 관한 거래(2) ········································································· 102

Chapter 02 재고자산 ······································································································ 111

1. 재고자산의 회계처리 ························································································ 111

2. 재고자산의 종류와 원가흐름의 가정 ································································· 115

3. 기말 재고자산의 결정 ······················································································ 117

4. 재고자산 감모손실과 평가손실 ······································································ 120

Chapter 03 비유동자산 ································································································ 123

1. 투자자산 ············································································································· 124

2. 유형자산 ············································································································· 126

3. 무형(無形)자산 ··································································································· 134

Chapter 04 부채와 자본 ······························································································ 138

1. 유동부채(流動負債) ··························································································· 138

2. 비유동부채 ········································································································· 138

3. 회사의 자본 ······································································································· 149

Chapter 05 기업의 결산 ···························································································· 160

1. 결산정리 ············································································································· 160

2. 수익･비용의 개념 및 인식기준 ······································································ 166

3. 재무제표의 작성 ······························································································· 167

part 1-3 전산회계 2급 실무 (KcLep)

section 01 KcLep 전산회계 프로그램의 실행 ·················································· 176

section 02 기초정보관리 ······················································································ 179

section 03 거래자료의 입력 ················································································ 203

section 04 결산 및 마감 ······················································································ 222

section 05 재무제표 및 제장부의 조회 ···························································· 231

part 1-4 전산회계 2급 기출문제

68회 기출문제 ········································································································ 242

69회 기출문제 ········································································································ 252

70회 기출문제 ········································································································ 263

71회 기출문제 ········································································································ 272

72회 기출문제 ········································································································ 280

73회 기출문제 ········································································································ 288

74회 기출문제 ········································································································ 296

75회 기출문제 ········································································································ 305

part 1-5 전산회계 2급 정답 및 해설

회계이론의 기초문제 해답 ················································································· 314

기출문제 해답 ······································································································ 323

part 2-1 원가회계

1. 원가계산의 의의 및 목적 ················································································ 344

2. 원가의 흐름과 요소별 원가계산 ···································································· 353

3. 제조간접비의 계산 ··························································································· 363

4. 부문별 원가계산 ······························································································· 367

5. 개별원가계산 ····································································································· 370

6. 종합원가계산 ····································································································· 373

part 2-2 부가가치세

Chapter 01 부가가치세 총설 ························································································ 382

1. 부가가치세 이론 정의 ······················································································ 382

2. 부가가치세 총칙 ······························································································· 384

Chapter 02 과세거래 ······································································································ 394

1. 과세거래 ············································································································· 394

2. 공급시기 및 공급장소 ······················································································ 400

Chapter 03 영세율과 면세 ···························································································· 405

1. 영세율 ············································································································· 405

2. 면세 ············································································································· 407

Chapter 04 과세표준 ······································································································ 412

1. 과세표준 ············································································································· 412

Chapter 05 거래징수와 세금계산서 ············································································ 417

1. 거래징수 ············································································································· 417

2. 세금계산서 ········································································································· 417

Chapter 06 매입세액공제와 납부세액 ········································································ 424

1. 매입세액공제 ····································································································· 425

2. 의제매입세액 ····································································································· 428

part 2-3 전산회계 1급 실무(KcLep)

1. KcLep 회계 프로그램의 실행 ············································································ 436

2. 재무회계 작업순서 ··························································································· 440

Chapter 01 기초정보관리 ······························································································ 443

1. 기초정보관리란 ································································································· 443

2. 회사등록 ········································································································· 446

3. 거래처등록 ········································································································· 450

4. 계정과목 및 적요등록 ······················································································ 455

5. 전기분 재무상태표 ··························································································· 458

6. 전기분 원가명세서 ··························································································· 461

7. 전기분 손익계산서 ··························································································· 464

8. 전기분 잉여금처분계산서 ················································································ 467

9. 거래처별 초기이월 ··························································································· 470

10. 마감 후 이월 ··································································································· 474

Chapter 02 거래자료입력 ······························································································ 475

1. 일반전표 입력 ··································································································· 475

2. 매입매출전표 입력 ··························································································· 490

Chapter 03 부가가치세 거래자료의 조회 ·································································· 511

1. 부가가치세 신고서 ··························································································· 511

2. 세금계산서 합계표 ··························································································· 512

Chapter 04 비유동자산 감가상각 ················································································ 517

1. 비유동자산의 등록 ··························································································· 517

Chapter 05 결산 및 재무재표 ······················································································ 520

1. 결산수정사항 정리 ··························································································· 520

2. 결산자료의 입력 ······························································································· 524

part 2-4 전산회계 1급 기출문제

68회 기출문제 ········································································································ 540

69회 기출문제 ········································································································ 548

70회 기출문제 ········································································································ 556

71회 기출문제 ········································································································ 563

72회 기출문제 ········································································································ 570

73회 기출문제 ········································································································ 578

74회 기출문제 ········································································································ 587

75회 기출문제 ········································································································ 595

part 2-5 전산회계 1급 해답 및 풀이

재무회계의 예제 해답 ··························································································· 604

기출문제 해답 ········································································································ 611

♥ 이 대 우

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

(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

(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)