
저자 | 오연실, 박창현 공저 |
출간일 | 2018-02-09 |
면수 | 643p |
ISBN | 979-11-5527-891-8 |
가격 | 24,000원 |
PART 1 재무회계
chapter 1 재무회계의 기초 12
01 회계의 요소 ······················································································ 12
02 회계의 의의 ···················································································· 13
03 회계의 순환 ······················································································ 14
04 재무제표 ···························································································· 16
05 재무회계 개념체계 ··········································································· 19
■ 객관식 기출문제 ········································································· 27
chapter 2.1 유동자산 _당좌자산 33
01 현금 및 현금성 자산 ······································································· 33
02 단기투자자산 ·················································································· 36
■ 객관식 기출문제 ········································································· 44
03 매출채권 (vs 매입채무) ·································································· 49
■ 객관식 기출문제 ········································································· 61
04 기타의 당좌자산 ··············································································· 64
■ 객관식 기출문제 ········································································· 78
chapter 2.2 유동자산 _재고자산 81
01 재고자산의 기본 개념 ····································································· 81
02 재고자산의 매입과 매출 ································································· 81
03 재고자산의 평가 ··············································································· 83
■ 객관식 기출문제 ········································································· 92
chapter 3.1 비유동자산 _투자자산 98
01 투자자산의 정의 ··············································································· 98
02 투자자산의 분류 ··············································································· 98
■ 객관식 기출문제 ······································································ 105
chapter 3.2 비유동자산 _유형자산 108
01 유형자산의 정의 ············································································ 108
02 유형자산의 분류 ············································································ 108
03 취득 시 회계처리 ·········································································· 109
04 유형자산 취득 이후의 지출 ························································· 111
05 감가상각 ·························································································· 112
■ 객관식 기출문제 ······································································ 122
chapter 3.3 비유동자산 _무형자산과 기타 비유동자산 127
01 무형자산의 정의와 인식 요건 ······················································ 127
02 무형자산의 취득원가와 평가 ······················································· 128
03 무형자산의 종류 ············································································ 129
04 기타의 비유동자산 ········································································· 130
■ 객관식 기출문제 ······································································ 134
chapter 4.1 부채 _유동부채 139
01 유동부채의 정의 ············································································ 139
02 매입채무 (vs 매출채권) ································································ 139
03 기타 채무 ························································································ 140
■ 객관식 기출문제 ······································································ 149
chapter 4.2 부채 _비유동부채 153
01 비유동부채의 정의 ········································································· 153
02 유동부채의 종류 ············································································ 153
■ 객관식 기출문제 ······································································ 163
chapter 5 자본 167
01 자본의 정의 ···················································································· 167
02 주주와의 거래 (자본거래) ···························································· 168
03 손익거래 ·························································································· 172
04 자본잉여금과 자본조정의 상계 ···················································· 174
■ 객관식 기출문제 ······································································ 181
chapter 6 수익과 비용 185
01 수익 ································································································· 185
02 비용 ································································································· 196
03 수익과 비용의 분류 ······································································· 187
04 손익계산서 ······················································································ 195
■ 객관식 기출문제 ······································································ 202
PART 2 원가회계
chapter 1 원가회계의 기초 208
01 원가회계의 개념과 원가의 분류 ·················································· 208
■ 객관식 기출문제 ······································································ 213
chapter 2 요소별 원가계산 (원가의 흐름) 217
01 원가계산 개요 ················································································ 217
02 요소별 원가계산 ············································································ 217
03 제조원가명세서 ·············································································· 220
■ 객관식 기출문제 ······································································ 222
chapter 3 부문별 원가계산 227
01 원가계산의 종류 ············································································ 227
02 부문별원가계산 ·············································································· 227
■ 객관식 기출문제 ······································································ 231
chapter 4 개별원가계산 234
01 개별원가계산의 의의 ····································································· 234
02 개별원가계산 ················································································ 234
■ 객관식 기출문제 ······································································ 238
chapter 5 종합원가계산 241
01 의의와 절차 ···················································································· 241
02 종합원가계산 ·················································································· 242
■ 객관식 기출문제 ······································································ 249
PART 3 부가가치세
chapter 1 부가가치세 총칙 254
01 부가가치세의 기본 ········································································· 254
02 납세의무자 ······················································································ 256
03 과세기간 ·························································································· 257
04 납세지 ····························································································· 258
05 사업자등록 ······················································································ 259
■ 객관식 기출문제 ······································································ 261
chapter 2 과세거래와 공급시기 263
01 재화의 공급 ···················································································· 263
02 용역의 공급 ···················································································· 265
03 재화의 수입 ···················································································· 266
04 공급시기 ·························································································· 267
05 공급장소 ·························································································· 268
■ 객관식 기출문제 ······································································ 269
chapter 3 영세율과 면세 272
01 영세율 ····························································································· 272
02 면세 ································································································· 273
■ 객관식 기출문제 ······································································ 275
chapter 4 과세표준과 세금계산서 277
01 과세표준 ·························································································· 277
02 세금계산서 ······················································································ 278
■ 객관식 기출문제 ······································································ 282
chapter 5 세액의 계산, 신고와 납부 285
01 부가가치세 세액의 계산 ······························································· 285
02 신고와 납부 ···················································································· 288
■ 객관식 기출문제 ······································································ 289
PART 4 실무
chapter 1 실무 입문 296
01 회사등록 ·························································································· 296
02 거래처등록 ···················································································· 302
03 계정과목 및 적요등록 ··································································· 306
04 전기분 재무제표 ············································································ 311
chapter 2 일반전표 입력 325
01 메뉴 설명 ························································································ 325
02 실전 연습 문제 [ 일반전표 입력 ] ············································· 333
chapter 3 매입매출전표 입력 340
01 메뉴 설명 ························································································ 340
02 실전 연습 문제 [ 매입매출전표 입력 ] ··································· 354
chapter 4 전표의 수정 367
01 전표수정의 의의와 유형 ······························································· 367
02 실전 연습 문제 [ 전표수정 ] ······················································ 373
chapter 5 결산 380
01 자동결산과 수동결산 ····································································· 380
02 실전 연습 문제 [ 결산 ] ······························································ 392
chapter 6 장부조회 398
01 메뉴설명 ·························································································· 398
02 실전 연습 문제 [ 장부조회 ] ······················································ 409
PART 5 전표 입력 집중 훈련
chapter 1 일반전표 기출문제 집중 훈련 418
01 자산 ································································································· 418
02 부채와 자본 ···················································································· 425
03 수익과 비용 ···················································································· 430
chapter 2 일반전표 기출문제 집중 훈련 정답 및 해설 434
01 자산 ································································································· 434
02 부채와 자본 ···················································································· 444
03 수익과 비용 ···················································································· 450
chapter 3 매입매출전표입력 집중 훈련 456
01 매출 거래 ························································································ 456
02 매입 거래 ························································································ 463
chapter 4 매입매출전표입력 집중 훈련 정답 및 해설 473
01 매출 거래 ························································································ 473
02 매입 거래 ························································································ 484
PART 6 전산회계 1급 기출문제
2016년 2월 전산회계 1급 기출문제 ················································· 504
66회 전산회계 1급 기출문제 ······························································ 511
67회 전산회계 1급 기출문제 ······························································ 520
2016년 8월 전산회계 1급 기출문제 ················································· 528
68회 전산회계 1급 기출문제 ······························································ 536
69회 전산회계 1급 기출문제 ······························································ 545
70회 전산회계 1급 기출문제 ······························································ 553
71회 전산회계 1급 기출문제 ······························································ 562
72회 전산회계 1급 기출문제 ······························································ 570
73회 전산회계 1급 기출문제 ······························································ 578
74회 전산회계 1급 기출문제 ······························································ 587
75회 전산회계 1급 기출문제 ······························································ 596
※ 전산회계 1급 기출문제 정답 및 해설 ············································ 605
오 연 실
세종대 경영학과 졸업
호남대 사회융합대학원 경영학 석사
-시우상사 대표
-現, 이젠아카데미컴퓨터학원 강남캠퍼스
-現, 이젠아카데미컴퓨터학원 종로캠퍼스
-現 (재)고려직업전문학교 전임교수
-前, 삼성전자(주) 영업부
-前, ㈜명인플랜 재무관리 부장
-前, ㈜세원인더스트리 경영관리 이사
-前, (재)현대직업전문학교(생산관리시스템) 외래강사
-前, ㈜하이미디어아카데미 외래강사
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세무사 박 창 현
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홍익대학교 무역학과 졸업
세무사 김진호 사무소 근무
-前, (주)더존테크윌 근무
-現, 더존비즈스쿨 양도, 상속, 증여세 강사
-現, 더존비즈스쿨 전산세무.회계 강사
-前, 경리코리아 전문사 상담위원
국세청조사국 재산세제 강사
국세법령정보시스템 국세해설용역 수행
신한은행 부동산세무상담 위원
네이버키워드 세무전문상담 위원
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