2026년 03월 03일 출간 | ISBN : 1155270223 | 992쪽 | 규격外 | 1판

저자 : 이대우 [약 력] ㆍ 경일대학교 대학원 경영학박사 (세무회계전공) ㆍ 영남대학교 경영대학원 석사 (회계학전공) ㆍ 2012년 고용노동부 직업훈련 우수교원 국무총리상 수상 ㆍ 2013년 고용노동부 스타훈련교사 (사무관리분야 국내유일) ㆍ 2020년 고용노동부장관 표창 ㆍ (전) 대구시 공무원 연수원 전산세무회계 연수강사 대구지방세무사회 개정회계기준서 연수강사 육서당 고시학원 7,9급 공무원 회계학, 세법 영남대 사회교육원 경영학과 외래교수 경일대 세무회계학과 겸임교수 ㆍ (현) 대구미래경영교육원장(회계학,세법,전산세무회계) 한국기술교육대학교 능력개발원 NCS강사 한국기술교육대학교 능력개발원 HRD강사 한국능률협회 경영분석, 재무회계 강사 [저 서] ㆍ 마스터 전산세무 1급(도서출판 다음) ㆍ 마스터 전산세무 2급(도사출판 다음) ㆍ 마스터 전산회계 1급(도서출판 다음) ㆍ 마스터 전산회계 2급(도서출판 다음) ㆍ 마스터 전산회계합본(도서출판 다음) 저자 : 정종구 [약 력] ㆍ 가천대학교 대학원 세무학박사 ㆍ 숭실대학교 경영대학원 회계세무학과(경영학석사) ㆍ (전) 서울 구로ㆍ동대문ㆍ서초여성인력개발센터 한양여자대학교 경영학과 강사 epasskorea 전산세무 인터넷강사 조세일보 재경관리사 강사 웅지세무대학교 세무정보학과 겸임교수 더존 E&H 평생교육원 법인세 교수 ㆍ (현) 인천 명문직업학교 교장 한국능률협회 외부교수(재무 및 경영분석과정) 가천대학교 경영학과 겸임교수 [저 서] ㆍ 실전재무회계와 원가계산(공저) 경영과회계 ㆍ 마정통 전산세무 및 회계시리즈 도서출판다음 ㆍ ALL Pass 전산세무회계시리즈 영화조세통람사 ㆍ패스원 전산세무 & 회계시리즈 에이티패스원 ㆍ 마스터 전산세무회계 시리즈 도서출판 다음 저자 : 윤경옥 [약 력] ㆍ 숭실대학교 대학원 회계학박사 ㆍ 숭실대학교 경영대학원 회계세무학과(경영학석사) ㆍ (전)한양능력개발원 코스코 인재개발원 홍익직업전문학교 이지홍세무회계사무소 송승록세무회계사무소 ㆍ (현)서일대학교 세무학과 강사 한국공학대학교 강사 연성대학교 경영학과 강사 [저서] ㆍa-t 전산세무회계시리즈 회계와세무 ㆍ패스원 전산세무 & 회계시리즈 에이티패스원 ㆍ마스터 전산세무회계 시리즈 도서출판다음 저자 : 박상욱 [약 력] ㆍ(전) 울산시 지방공무원 임용시험 출제위원 부산 금정세무서 국세 심사위원 양산시 투·융자 심사위원 양산시 지방세 심의위원 양산시 금고지정 심의위원 양산시 지방재정계획·공시 심의위원 ㆍ(현) 부산대학교 상과대학 회계학과 경영학사 부산대학교 일반대학원 회계학전공 경영학석사 부산대학교 일반대학원 회계학전공 경영학박사 동원과학기술대학교 부교수 전산세무회계(한국세무사회) 자격시험 출제위원 [저 서] ㆍ 마스터 전산세무 1급(도서출판 다음) ㆍ 마스터 전산세무 2급(도사출판 다음) ㆍ 마스터 전산회계 1급(도서출판 다음) ㆍ 마스터 전산회계 2급(도서출판 다음) ㆍ 마스터 전산회계합본(도서출판 다음)

? 머리말 / 2 Part 1 이 론 편 Chapter 1 일반기업회계기준 ㆍ 13 1. 재무보고의 개념체계 ······································································· 14 2. 회계변경 및 오류정정(5장) ····························································· 27 3. 금융자산 및 금융부채(6장) ····························································· 31 4. 재고자산(일반회계기준 제7장) ······················································· 39 5. 유형자산(일반기업회계기준 10장) ················································· 43 6. 무형자산(일반기업회계기준 11장) ················································· 49 7. 충당부채(일반기업회계기준 14장) ················································· 55 8. 자본(일반기업회계기준 15장) ························································· 57 9. 수익의 인식(일반기업회계기준 16장) ··········································· 59 10. 차입원가의 자본화(일반기업회계기준 18장) ····························· 63 11. 종업원의 급여(일반기업회계기준 21장) ····································· 66 12. 법인세 회계(일반기업회계기준 22장) ········································· 71 13. 중소기업특례(일반기업회계기준 31장) ······································· 74 Chapter 2 원가관리회계 ㆍ 77 1. 원가관리회계의 이해 ······································································· 78 2. 원가의 배분 ······················································································· 85 3. 제조간접원가의 배부 ······································································· 87 4. 부문별 원가계산 ··············································································· 90 5. 개별 원가계산 ··················································································· 99 6. 종합원가계산 ··················································································· 104 7. 결합 원가계산 ················································································· 115 8. 표준 원가계산 ················································································· 127 Chapter 3 부가가치세 ㆍ 143 1. 부가가치세 총설 ············································································· 144 2. 부가가치세의 과세거래 ································································· 152 3. 공급시기와 공급장소 ····································································· 160 4. 영세율과 면세 ················································································· 163 5. 과세표준의 계산 ············································································· 170 6. 거래징수와 세금계산서 ································································· 181 7. 매입세액의 계산 ············································································· 187 8. 겸영사업자의 세액계산 특례 ························································ 197 9. 부가가치세 신고와 납부 ······························································· 203 10. 간이과세제도 ················································································· 212 Chapter 4 원천징수 ㆍ 219 1. 소득세법 총칙 ················································································· 220 2. 이자와 배당소득금액의 계산 ························································ 227 3. 사업소득과 근로소득 금액의 계산 ·············································· 235 4. 연금소득과 기타소득금액의 계산 ················································ 248 5. 소득금액 계산 및 세액계산의 특례 ············································ 258 6. 종합소득 과세표준의 계산 ··························································· 260 7. 종합소득세액의 계산 ····································································· 272 8. 소득세의 신고 및 납부 ································································· 288 9. 퇴직소득세의 산출과 납부 ··························································· 293 Chapter 5 법인세 ㆍ 299 1. 법인세 총칙 ····················································································· 300 2. 법인세의 계산 구조 ······································································· 306 3. 익금회계 ··························································································· 326 4. 손금회계 ··························································································· 341 5. 손금의 항목별 세무조정 ······························································· 345 6. 고정자산의 감가상각 ····································································· 373 7. 익금과 손금의 귀속시기 ······························································· 396 8. 자산 및 부채의 평가손익 ····························································· 404 9. 충당금에 관한 세무조정 ······························································· 414 10. 부당행위계산의 부인 ··································································· 426 11. 과세표준과 세액의 계산 ····························································· 435 12. 법인세 신고와 납부 ····································································· 447 Part 2 실 무 편 Chapter 1 부가가치세 실무 ㆍ 453 1. 부가가치세 신고 ··········································································· 454 2. 부가가치세 부속명세서 ································································· 460 3. 부가가치세법상 가산세 계산 ························································ 498 Chapter 2 원천징수 실무 ㆍ 507 1. 근로소득 및 연말정산 관리 ·························································· 508 2. 근로소득의 연말정산 및 원천징수 영수증 ································ 524 3. 중도퇴사자의 연말정산 및 퇴직소득자료 ·································· 546 4. 사업소득 및 기타소득자료의 관리 ·············································· 553 5. 원천세 전자신고 제작 ··································································· 564 Chapter 3 법인세 실무 ㆍ 569 1. 기초정보관리 ··················································································· 570 2. 표준재무제표의 이월 ····································································· 572 3. 수입금액조정 ··················································································· 579 4. 감가상각비조정 ··············································································· 600 5. 과목별 세무조정 ············································································· 610 6. 소득금액조정합계표 및 명세서 ···················································· 672 7. 법인세 과세표준 및 세액조정계산서 ·········································· 673 8. 법인의 세액감면 및 세액공제 ······················································ 678 9. 법인세신고 및 부속서류 ······························································· 695 Chapter 4 최신 기출문제 연습 ㆍ 703 제112회 기출문제 ················································································ 704 제113회 기출문제 ················································································ 716 제114회 기출문제 ················································································ 730 제115회 기출문제 ················································································ 744 제116회 기출문제 ················································································ 758 제117회 기출문제 ················································································ 772 제118회 기출문제 ················································································ 785 제119회 기출문제 ················································································ 797 제120회 기출문제 ················································································ 811 제121회 기출문제 ················································································ 825 제122회 기출문제 ················································································ 839 제123회 기출문제 ················································································ 853 Chapter 5 최신 기출문제 해답 ㆍ 867