2026년 01월 20일 출간 | ISBN : 115527024X | 642쪽 | 규격外

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 재무회계이론 ㆍ 11 제 1 장 재무회계의 이해 13 1. 회계원리의 이해 ·········································································· 14 2. 재무제표 ···························································································· 20 3. 회계의 순환과정 ·············································································· 26 4. 기업의 장부조직 및 시산표 ·························································· 31 5. 기업의 결산 ······················································································ 37 분개 연습문제 100선 44 제 2 장 유동자산에 관한 거래 55 1. 당좌자산에 관한 거래 ···································································· 56 2. 채권 및 채무에 관한 거래 ···························································· 70 3. 재고자산에 관한 거래 ···································································· 93 제 3 장 비유동자산에 관한 거래 111 1. 투자자산에 관한 거래 ·································································· 112 2. 유형자산 ·························································································· 118 3. 무형자산 ·························································································· 129 제 4 장 부채와 자본에 관한 거래 137 1 부채에 관한 거래 ··········································································· 138 2. 주식회사의 자본 ············································································ 144 제 5 장 수익 및 비용의 인식 159 1. 수익의 인식기준 ············································································ 160 2. 비용의 인식기준 ············································································ 162 3. 결산정리사항 ···················································································· 163 Part 2 원가회계이론 ㆍ 171 제 1 장 원가회계의 이해 173 1. 원가회계의 의의 ············································································ 174 2. 원가의 흐름 ···················································································· 184 3. 요소별 원가의 흐름 ······································································ 196 제 2 장 원가의 배분 207 1. 원가의 배분 ···················································································· 208 2. 제조간접원가의 배부 ···································································· 210 3. 부문별 원가계산 ············································································ 218 제 3 장 제품별 원가계산 225 1. 개별원가계산 및 종합원가계산 ·············································· 226 제 4 장 제조기업의 결산 243 1. 제조기업의 결산 ············································································ 244 Part 3 부가가치세이론 ㆍ 249 제 1 장 부가가치세 총칙 및 과세거래 251 1. 부가가치세 총칙 ············································································ 252 2. 부가가치세의 과세거래 ································································ 263 3. 영세율과 면세 ················································································ 274 제 2 장 과세표준과 매입세액계산 283 1. 과세표준의 계산 ············································································ 284 2. 거래징수와 세금계산서 ································································ 293 3. 매입세액 및 납부세액 계산 ························································ 302 제 3 장 부가가치세 신고와 납부 307 1. 부가가치세 신고와 납부 ······························································ 308 2. 간이과세제도 ·················································································· 311 실무연습편 Part 4 회계정보시스템 ㆍ 317 제 1 장 회계관련 DB마스터 관리하기 319 1. 기초정보관리 (0203020115_20v4.1) ········································ 324 2. 전기분 재무제표 등록 (0203020115_20v4.1) ·························· 342 제 2 장 전표 관리 363 1. 일반전표관리 (0203020111_20v4.1) ········································ 364 2. 매입매출전표관리 (0203020111_20v4.1) ·································· 391 제 3 장 결산 관리 439 1. 결산준비하기 (0203020111_20v4.1) ·········································· 440 2. 결산분개하기 (0203020114_20v4.2) ·········································· 445 3. 재무제표작성 및 조회 (0203020114_20v4.3) ·························· 454 Part 5 최신 기출문제 연습 ㆍ 465 제112회 기출문제 ··············································································· 466 제113회 기출문제 ··············································································· 474 제114회 기출문제 ··············································································· 484 제115회 기출문제 ··············································································· 494 제116회 기출문제 ··············································································· 504 제117회 기출문제 ··············································································· 514 제118회 기출문제 ··············································································· 523 제119회 기출문제 ··············································································· 533 제120회 기출문제 ··············································································· 543 제121회 기출문제 ··············································································· 552 제122회 기출문제 ··············································································· 561 제123회 기출문제 ··············································································· 570 Part 6 최신 기출문제 해답 ㆍ 579 제112회 해답 ······················································································· 580 제113회 해답 ······················································································· 585 제114회 해답 ······················································································· 590 제115회 해답 ······················································································· 595 제116회 해답 ······················································································· 600 제117회 해답 ······················································································· 605 제118회 해답 ······················································································· 610 제119회 해답 ······················································································· 615 제120회 해답 ······················································································· 620 제121회 해답 ······················································································· 625 제122회 해답 ······················································································· 630 제123회 해답 ······················································································· 635