머리말 / 2 실무이론편 Part 1 재무회계 이론 ㆍ 11 제 1 장 재무보고의 개념체계 13 1. 재무회계원리의 이해 ······································································· 14 2. 재무제표의 이해 ··············································································· 20 3. 회계정책 및 변경과 오류의 수정 ·················································· 25 제 2 장 유동자산에 관한 거래 33 1. 당좌자산에 관한 거래 ····································································· 34 2. 채권 및 채무에 관한 거래 ······························································ 44 3. 재고자산에 관한 거래 ····································································· 57 제 3 장 비유동자산에 관한 거래 73 1. 투자자산에 관한 거래 ····································································· 74 2. 유형자산 ····························································································· 79 3. 무형자산 ····························································································· 89 제 4 장 부채와 자본에 관한 거래 97 1 부채에 관한 거래 ·············································································· 98 2. 주식회사의 자본 ············································································· 107 제 5 장 수익 및 비용의 인식 121 1. 수익의 인식기준 ············································································· 122 2. 비용의 인식기준 ············································································· 124 제 6 장 결산 및 재무제표 127 1. 기업의 결산이해 ············································································· 128 2. 재무제표의 이해 ············································································· 131 Part 2 원가회계 이론 ㆍ 137 제 1 장 원가회계의 이해 139 1. 원가계산의 의의 ············································································· 140 2. 원가의 흐름 및 요소별 원가계산 ················································ 147 3. 요소별 원가계산 ············································································· 158 제 2 장 원가의 배분 169 1. 원가의 배분 ····················································································· 170 2. 제조간접원가의 배부 ····································································· 172 3. 부문별 원가계산 ············································································· 175 제 3 장 제품별 원가계산 187 1. 개별원가계산 ··················································································· 188 2. 종합원가계산 ··················································································· 193 3. 결합원가계산 ··················································································· 204 Part 3 부가가치세이론 ㆍ 219 제 1 장 부가가치세 총칙 221 1. 부가가치세 총칙 ············································································· 222 2. 부가가치세 과세거래 ····································································· 230 3. 공급시기와 공급장소 ····································································· 238 4. 영세율과 면세 ················································································· 241 제 2 장 과세표준 및 납부세액계산 253 1. 과세표준의 계산 ············································································· 254 2. 거래징수와 세금계산서 ································································· 265 3. 매입세액의 계산 및 납부세액 계산 ············································ 271 4. 겸영 사업자의 세액계산 특례 ······················································ 281 제 3 장 신고 및 간이과세제도 291 1. 부가가치세 신고와 납부 ······························································· 292 2. 간이과세제도 ··················································································· 301 Part 4 원천징수 이론 ㆍ 311 제 1 장 소득세법 총칙 313 1. 소득세법 총칙 ················································································· 314 제 2 장 종합소득금액의 계산 321 1. 금융소득금액의 계산 ····································································· 322 2. 사업소득과 근로소득 금액의 계산 ·············································· 330 3. 연금소득과 기타소득금액의 계산 ················································ 341 제 3 장 종합소득세액의 계산 353 1. 소득금액계산 및 세액계산의 특례 ·············································· 354 2. 종합소득 과세표준의 계산 ··························································· 356 3. 종합소득세액의 계산 ····································································· 364 4. 소득세의 신고 및 납부 ································································· 375 실무연습편 Part 5 회계정보관리 ㆍ387 제 1 장 기초정보관리 389 1. 기초정보관리 (0203020105_20v4.1) ·········································· 393 2. 전기분 재무제표 등록 (0203020105_20v4.1) ·························· 394 제 2 장 전표관리 395 1. 일반전표 입력연습 ········································································· 396 2. 매입매출전표 입력연습 ································································· 411 제 3 장 결산관리 427 1. 결산준비하기 (0203020101_20v4.1) ············································ 428 2. 결산분개하기 (0203020104_20v4.2) ············································ 433 Part 6 세무정보관리 ㆍ 441 제 1 장 부가가치세 신고관리 443 1. 부가가치세 신고서의 작성 ··························································· 444 2. 부가가치세 부속명세서 ································································· 450 3. 부가가치세의 가산세 계산 ··························································· 488 4. 부가가치세 전자신고 ····································································· 497 제 2 장 원천징수 신고관리 507 1. 근로소득관리 ··················································································· 508 2. 근로소득의 연말정산 ····································································· 522 3. 원천세 전자신고서의 작성 ··························································· 543 Part 7 최신 기출문제 ㆍ 553 제112회 기출문제 ················································································ 554 제113회 기출문제 ················································································ 565 제114회 기출문제 ················································································ 577 제115회 기출문제 ················································································ 589 제116회 기출문제 ················································································ 600 제117회 기출문제 ················································································ 612 제118회 기출문제 ················································································ 625 제119회 기출문제 ················································································ 636 제120회 기출문제 ················································································ 648 제121회 기출문제 ················································································ 661 제122회 기출문제 ················································································ 675 제123회 기출문제 ················································································ 686 Part 8 최신 기출문제 해답 ㆍ 699 제112회 기출문제 해답 ······································································ 700 제113회 기출문제 해답 ······································································ 707 제114회 기출문제 해답 ······································································ 714 제115회 기출문제 해답 ······································································ 721 제116회 기출문제 해답 ······································································ 728 제117회 기출문제 해답 ······································································ 736 제118회 기출문제 해답 ······································································ 744 제119회 기출문제 해답 ······································································ 752 제120회 기출문제 해답 ······································································ 759 제121회 기출문제 해답 ······································································ 768 제122회 기출문제 해답 ······································································ 776 제123회 기출문제 해답 ······································································ 784

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 실무이론편 Part 1 재무회계 이론 ㆍ 11 제 1 장 재무보고의 개념체계 13 1. 재무회계원리의 이해 ······································································· 14 2. 재무제표의 이해 ··············································································· 20 3. 회계정책 및 변경과 오류의 수정 ·················································· 25 제 2 장 유동자산에 관한 거래 33 1. 당좌자산에 관한 거래 ····································································· 34 2. 채권 및 채무에 관한 거래 ······························································ 44 3. 재고자산에 관한 거래 ····································································· 57 제 3 장 비유동자산에 관한 거래 73 1. 투자자산에 관한 거래 ····································································· 74 2. 유형자산 ····························································································· 79 3. 무형자산 ····························································································· 89 제 4 장 부채와 자본에 관한 거래 97 1 부채에 관한 거래 ·············································································· 98 2. 주식회사의 자본 ············································································· 107 제 5 장 수익 및 비용의 인식 121 1. 수익의 인식기준 ············································································· 122 2. 비용의 인식기준 ············································································· 124 제 6 장 결산 및 재무제표 127 1. 기업의 결산이해 ············································································· 128 2. 재무제표의 이해 ············································································· 131 Part 2 원가회계 이론 ㆍ 137 제 1 장 원가회계의 이해 139 1. 원가계산의 의의 ············································································· 140 2. 원가의 흐름 및 요소별 원가계산 ················································ 147 3. 요소별 원가계산 ············································································· 158 제 2 장 원가의 배분 169 1. 원가의 배분 ····················································································· 170 2. 제조간접원가의 배부 ····································································· 172 3. 부문별 원가계산 ············································································· 175 제 3 장 제품별 원가계산 187 1. 개별원가계산 ··················································································· 188 2. 종합원가계산 ··················································································· 193 3. 결합원가계산 ··················································································· 204 Part 3 부가가치세이론 ㆍ 219 제 1 장 부가가치세 총칙 221 1. 부가가치세 총칙 ············································································· 222 2. 부가가치세 과세거래 ····································································· 230 3. 공급시기와 공급장소 ····································································· 238 4. 영세율과 면세 ················································································· 241 제 2 장 과세표준 및 납부세액계산 253 1. 과세표준의 계산 ············································································· 254 2. 거래징수와 세금계산서 ································································· 265 3. 매입세액의 계산 및 납부세액 계산 ············································ 271 4. 겸영 사업자의 세액계산 특례 ······················································ 281 제 3 장 신고 및 간이과세제도 291 1. 부가가치세 신고와 납부 ······························································· 292 2. 간이과세제도 ··················································································· 301 Part 4 원천징수 이론 ㆍ 311 제 1 장 소득세법 총칙 313 1. 소득세법 총칙 ················································································· 314 제 2 장 종합소득금액의 계산 321 1. 금융소득금액의 계산 ····································································· 322 2. 사업소득과 근로소득 금액의 계산 ·············································· 330 3. 연금소득과 기타소득금액의 계산 ················································ 341 제 3 장 종합소득세액의 계산 353 1. 소득금액계산 및 세액계산의 특례 ·············································· 354 2. 종합소득 과세표준의 계산 ··························································· 356 3. 종합소득세액의 계산 ····································································· 364 4. 소득세의 신고 및 납부 ································································· 375 실무연습편 Part 5 회계정보관리 ㆍ387 제 1 장 기초정보관리 389 1. 기초정보관리 (0203020105_20v4.1) ·········································· 393 2. 전기분 재무제표 등록 (0203020105_20v4.1) ·························· 394 제 2 장 전표관리 395 1. 일반전표 입력연습 ········································································· 396 2. 매입매출전표 입력연습 ································································· 411 제 3 장 결산관리 427 1. 결산준비하기 (0203020101_20v4.1) ············································ 428 2. 결산분개하기 (0203020104_20v4.2) ············································ 433 Part 6 세무정보관리 ㆍ 441 제 1 장 부가가치세 신고관리 443 1. 부가가치세 신고서의 작성 ··························································· 444 2. 부가가치세 부속명세서 ································································· 450 3. 부가가치세의 가산세 계산 ··························································· 488 4. 부가가치세 전자신고 ····································································· 497 제 2 장 원천징수 신고관리 507 1. 근로소득관리 ··················································································· 508 2. 근로소득의 연말정산 ····································································· 522 3. 원천세 전자신고서의 작성 ··························································· 543 Part 7 최신 기출문제 ㆍ 553 제112회 기출문제 ················································································ 554 제113회 기출문제 ················································································ 565 제114회 기출문제 ················································································ 577 제115회 기출문제 ················································································ 589 제116회 기출문제 ················································································ 600 제117회 기출문제 ················································································ 612 제118회 기출문제 ················································································ 625 제119회 기출문제 ················································································ 636 제120회 기출문제 ················································································ 648 제121회 기출문제 ················································································ 661 제122회 기출문제 ················································································ 675 제123회 기출문제 ················································································ 686 Part 8 최신 기출문제 해답 ㆍ 699 제112회 기출문제 해답 ······································································ 700 제113회 기출문제 해답 ······································································ 707 제114회 기출문제 해답 ······································································ 714 제115회 기출문제 해답 ······································································ 721 제116회 기출문제 해답 ······································································ 728 제117회 기출문제 해답 ······································································ 736 제118회 기출문제 해답 ······································································ 744 제119회 기출문제 해답 ······································································ 752 제120회 기출문제 해답 ······································································ 759 제121회 기출문제 해답 ······································································ 768 제122회 기출문제 해답 ······································································ 776 제123회 기출문제 해답 ······································································ 784