저자오연실, 박창현, 장성호 공저
출간일2018-01-22
면수572페이지
ISBN979-11-5527-885-7
가격22,000원
목차

PART 1 재무회계
chapter 1 재무회계의 기초 15
01 회계의 의의 ························································································ 15
03 회계의 순환 ························································································ 16
04 재무제표 ······························································································ 17
05 재무회계 개념체계 ············································································· 19
06 내부통제제도와 내부회계 관리제도 ················································· 20
chapter 2 유동자산_당좌자산 22
01 현금 및 현금성 자산 ········································································· 22
02 단기투자자산 ···················································································· 23
03 매출채권 (vs 매입채무) ···································································· 25
04 기타의 당좌자산 ················································································· 28
chapter 2.2 유동자산_재고자산 32
01 재고자산의 기본 개념 ······································································· 32
02 재고자산의 매입과 매출 ··································································· 32
03 재고자산의 평가 ················································································· 34
chapter 3 비유동자산 36
01 투자자산 ······························································································ 36
02 유형자산 ······························································································ 37

03 무형자산 ······························································································ 41
04 기타의 비유동자산 ············································································· 42
chapter 4 부채 43
01 유동부채 ······························································································ 43
02 비유동부채 ·························································································· 46
chapter 5 자본 50
01 자본의 정의 ························································································ 50
02 주주와의 거래 (자본거래) ································································· 51
03 손익거래 ······························································································ 53
chapter 6 수익과 비용 55
01 수익 ····································································································· 55
02 비용 ····································································································· 56
03 수익과 비용의 분류 ··········································································· 56
04 손익계산서 ·························································································· 57
chapter 7 결산 58

PART 2 부가가치세
chapter 1 부가가치세 총칙 61
01 부가가치세의 기본 ············································································· 61
02 납세의무자 ·························································································· 62
03 과세기간 ······························································································ 62

04 납세지 ·································································································· 63
05 사업자등록 ·························································································· 64
chapter 2 과세거래와 공급시기 65
01 재화의 공급 ························································································ 65
02 용역의 공급 ························································································ 67
03 재화의 수입 ························································································ 67
04 공급시기 ······························································································ 68
05 공급장소 ······························································································ 69
chapter 3 영세율과 면세 70
01 영세율 ·································································································· 70
02 면세 ····································································································· 71
chapter 4 과세표준과 세금계산서 72
01 과세표준 ······························································································ 72
02 세금계산서 ·························································································· 73
chapter 5 세액의 계산, 신고와 납부 77
01 부가가치세 세액의 계산 ··································································· 77
02 신고와 납부 ························································································ 78
PART 3 실무수행
chapter 1 프로그램 입문 83
01 회사등록 ······························································································ 83
02 거래처등록 ························································································ 90

03 계정과목 및 적요등록 ······································································· 97
04 전기분 재무제표 ·············································································· 101
05 거래처별 초기이월 ··········································································· 109
chapter 2 거래자료 입력 (일반전표 입력) 117
01 일반전표 입력 ·················································································· 117
02 영수증수취명세서 ············································································· 120
03 어음 거래 ·························································································· 122
chapter 3 부가가치세 135
01 매입매출전표 입력 ··········································································· 135
02 증빙서류에 따른 매입매출전표 입력 ············································ 139
02 전자세금계산서 발행 및 내역관리 ················································ 147
03 부가가치세의 정산과 납부ㆍ환급 ·················································· 153
chapter 4 결산 156
01 결산의 이해 (수동결산과 자동결산) ············································· 156
02 수동결산 ···························································································· 156
03 자동결산 ···························································································· 158
chapter 5 회계정보분석 167
01 전표입력/장부 ··················································································· 167
02 결산/재무제표 ··················································································· 170
03 부가가치세 Ⅰ ·················································································· 174
04 금융/자금관리 ··················································································· 176

PART 4 기출문제 집중훈련
chapter 1 실무이론평가 180
chapter 2 실무수행평가 – 거래자료입력 205
chapter 3 실무수행평가 – 부가가치세 232
chapter 4 실무수행평가 – 결산 261
※ 기출문제 집중훈련 정답 및 해설 ··················································· 265

PART 5 기출문제
제15회 FAT 1급 기출문제 ···································································· 302
제16회 FAT 1급 기출문제 ···································································· 319
제17회 FAT 1급 기출문제 ···································································· 335
제18회 FAT 1급 기출문제 ···································································· 352
제19회 FAT 1급 기출문제 ···································································· 369
제20회 FAT 1급 기출문제 ···································································· 386
제21회 FAT 1급 기출문제 ···································································· 405
제22회 FAT 1급 기출문제 ···································································· 424
제23회 FAT 1급 기출문제 ···································································· 441
제24회 FAT 1급 기출문제 ···································································· 458
제25회 FAT 1급 기출문제 ···································································· 478
제26회 FAT 1급 기출문제 ···································································· 597

※ FAT 1급 기출문제 정답 및 해설 ···················································· 515

저자소개

♠ 오 연 실
[약 력]
󰋻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
[저 서]
󰋻참쉬운 전산세무 1급
󰋻참쉬운 전산세무 2급
󰋻참쉬운 전산회계 1급외 다수

♠ 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
[저 서]
󰋻참쉬운 전산세무 1급
󰋻참쉬운 전산세무 2급
󰋻참쉬운 전산회계 1급외 다수

세무사 장 성 호
[약 력]
󰋻단국대학교 경영학과 졸업
󰋻경희대학교 세무전문대학원 석사과정
󰋻장성호 세무사 사무소 운영
-現, 더존비즈스쿨 전산세무.회계 강사
[저 서]
󰋻마스터 전산세무 1급
󰋻마스터 전산세무 2급
󰋻마스터 전산회계 1급
󰋻마스터 전산회계 2급
󰋻FAT 회계실무 1급외 다수