저자오연실, 박창현 공저
출간일2017-01-01
면수562
ISBN979-11-5527-882-6
가격24,000원
목차

PART 1 재무회계
chapter 1 재무회계의 기초 16
01 회계의 요소 ······················································································ 16
02 회계의 의의 ···················································································· 17
03 회계의 순환 ······················································································ 18
04 재무제표 ···························································································· 20
05 재무회계 개념체계 ··········································································· 23
■ 객관식 기출문제 ········································································· 31
chapter 2.1 유동자산 _당좌자산 37
01 현금 및 현금성 자산 ······································································· 37
02 단기투자자산 ·················································································· 40
■ 객관식 기출문제 ········································································· 48
03 매출채권 (vs 매입채무) ·································································· 51
■ 객관식 기출문제 ········································································· 63
04 기타의 당좌자산 ··············································································· 65
■ 객관식 기출문제 ········································································· 79
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 95
01 투자자산의 정의 ··············································································· 95
02 투자자산의 분류 ··············································································· 95
■ 객관식 기출문제 ······································································ 102

chapter 3.2 비유동자산 _유형자산 104
01 유형자산의 정의 ············································································ 104
02 유형자산의 분류 ············································································ 104
03 취득 시 회계처리 ·········································································· 105
04 유형자산 취득 이후의 지출 ························································· 107
05 감가상각 ·························································································· 108
■ 객관식 기출문제 ······································································ 118
chapter 3.3 비유동자산 _무형자산과 기타 비유동자산 122
01 무형자산의 정의와 인식 요건 ······················································ 122
02 무형자산의 취득원가와 평가 ······················································· 123
03 무형자산의 종류 ············································································ 124
04 기타의 비유동자산 ········································································· 125
■ 객관식 기출문제 ······································································ 129
chapter 4.1 부채 _유동부채 133
01 유동부채의 정의 ············································································ 133
02 매입채무 (vs 매출채권) ································································ 133
03 기타 채무 ························································································ 134
■ 객관식 기출문제 ······································································ 143
chapter 4.2 부채 _비유동부채 145
01 비유동부채의 정의 ········································································· 145
02 유동부채의 종류 ············································································ 145
■ 객관식 기출문제 ······································································ 155
chapter 5 자본 158
01 자본의 정의 ···················································································· 158
02 주주와의 거래 (자본거래) ···························································· 159
03 손익거래 ·························································································· 163
04 자본잉여금과 자본조정의 상계 ···················································· 165
■ 객관식 기출문제 ······································································ 172
chapter 6 수익과 비용 175
01 수익 ································································································· 175
02 비용 ································································································· 176

03 수익과 비용의 분류 ······································································· 177
04 손익계산서 ······················································································ 185
■ 객관식 기출문제 ······································································ 192
PART 2 원가회계
chapter 1 원가회계의 기초 196
01 원가회계의 개념과 원가의 분류 ·················································· 196
■ 객관식 기출문제 ······································································ 201
chapter 2 요소별 원가계산 (원가의 흐름) 205
01 원가계산 개요 ················································································ 205
02 요소별 원가계산 ············································································ 205
03 제조원가명세서 ·············································································· 208
■ 객관식 기출문제 ······································································ 210
chapter 3 부문별 원가계산 215
01 원가계산의 종류 ············································································ 215
02 부문별원가계산 ·············································································· 215
■ 객관식 기출문제 ······································································ 219
chapter 4 개별원가계산 222
01 개별원가계산의 의의 ····································································· 222
02 개별원가계산 ················································································ 222
■ 객관식 기출문제 ······································································ 226
chapter 5 종합원가계산 229
01 의의와 절차 ···················································································· 229
02 종합원가계산 ·················································································· 230
■ 객관식 기출문제 ······································································ 237

PART 3 부가가치세
chapter 1 부가가치세 총칙 242
01 부가가치세의 기본 ········································································· 242
02 납세의무자 ······················································································ 244
03 과세기간 ·························································································· 245
04 납세지 ····························································································· 246
05 사업자등록 ······················································································ 247
■ 객관식 기출문제 ······································································ 249
chapter 2 과세거래와 공급시기 251
01 재화의 공급 ···················································································· 251
02 용역의 공급 ···················································································· 253
03 재화의 수입 ···················································································· 254
04 공급시기 ·························································································· 255
05 공급장소 ·························································································· 256
■ 객관식 기출문제 ······································································ 257
chapter 3 영세율과 면세 260
01 영세율 ····························································································· 260
02 면세 ································································································· 261
■ 객관식 기출문제 ······································································ 263
chapter 4 과세표준과 세금계산서 265
01 과세표준 ·························································································· 265
02 세금계산서 ······················································································ 266
■ 객관식 기출문제 ······································································ 270
chapter 5 세액의 계산, 신고와 납부 273
01 부가가치세 세액의 계산 ······························································· 273
02 신고와 납부 ···················································································· 274
■ 객관식 기출문제 ······································································ 277

PART 4 실무
chapter 1 실무 입문 284
01 회사등록 ·························································································· 284
02 거래처등록 ···················································································· 290
03 계정과목 및 적요등록 ··································································· 294
04 전기분 재무제표 ············································································ 299
chapter 2 일반전표 입력 313
01 메뉴 설명 ························································································ 313
02 실전 연습 문제 [ 일반전표 입력 ] ············································· 321
chapter 3 매입매출전표 입력 328
01 메뉴 설명 ························································································ 328
02 실전 연습 문제 [ 매입매출전표 입력 ] ··································· 342
chapter 4 전표의 수정 355
01 전표수정의 의의와 유형 ······························································· 355
02 실전 연습 문제 [ 전표수정 ] ······················································ 361
chapter 5 결산 368
01 자동결산과 수동결산 ····································································· 368
02 실전 연습 문제 [ 결산 ] ······························································ 380
chapter 6 장부조회 386
01 메뉴설명 ·························································································· 386
02 실전 연습 문제 [ 장부조회 ] ······················································ 397

PART 5 전표 입력 집중 훈련
chapter 1 일반전표 기출문제 집중 훈련 406
01 자산 ································································································· 406
02 부채와 자본 ···················································································· 412
03 수익과 비용 ···················································································· 416
chapter 2 일반전표 기출문제 집중 훈련 정답 및 해설 420
01 자산 ································································································· 420
02 부채와 자본 ···················································································· 429
03 수익과 비용 ···················································································· 434
chapter 3 매입매출전표입력 집중 훈련 439
01 매출 거래 ························································································ 439
02 매입 거래 ························································································ 444
chapter 4 매입매출전표입력 집중 훈련 정답 및 해설 453
01 매출 거래 ························································································ 453
02 매입 거래 ························································································ 462
PART 6 전산회계 1급 기출문제
63회 전산회계 1급 기출문제 ···························································· 480
2015년 특별회차 전산회계 1급 기출문제 ······································· 487
64회 전산회계 1급 기출문제 ···························································· 495
65회 전산회계 1급 기출문제 ···························································· 503
2016년 2월 전산회계 1급 기출문제 ················································ 511
66회 전산회계 1급 기출문제 ···························································· 518
67회 전산회계 1급 기출문제 ···························································· 527
2016년 8월 전산회계 1급 기출문제 ················································ 535
※ 전산회계 1급 기출문제 정답 및 해설 ··········································· 543
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저자소개

오 연 실
호남대 사회융합대학원 경영학과 재학
-現, 시우상사 대표이사
-現, (재)고려직업전문학교 전임교수
-現, 대영직업전문학교 전임교수
-現, (주)하이미디어아카데미 외래강사
-前, 삼성전자(주) 영업부
-前, (주)명인플랜 재무관리 부장
-前, (주)세원인더스트리 경영관리 이사
-前, 예일직업전문학교(생산정보시스템) 강의
-前, (재)현대직업전문학교(생산관리시스템) 강의
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세무사 박 창 현
[약 력]
홍익대학교 무역학과 졸업
세무사 김진호 사무소 근무
-現, (주)더존테크윌 근무
-現, 더존비즈스쿨 양도, 상속, 증여세 강사
-現, 더존비즈스쿨 전산세무.회계 강사
-現, 경리코리아 전문사 상담위원
국세청조사국 재산세제 강사
국세법령정보시스템 국세해설용역 수행
신한은행 부동산세무상담 위원
네이버키워드 세무전문상담 위원
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