저자이대우, 박상욱, 장성호 공저
출간일2018-02-20
면수648p
ISBN979-11-5527-886-4
가격30,000원
목차

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

저자소개

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󰋻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)