2026년 01월 08일 출간 | ISBN : 1155270258 | 456쪽

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 9 제 1 장 재무회계의 이해 11 1. 회계원리의 이해 ·············································································· 12 2. 부기와 재무제표의 이해 ································································ 16 3. 회계의 거래 및 계정의 기입 ························································ 38 4. 기업의 장부조직 ·············································································· 58 5. 기업결산의 이해 ·············································································· 73 제 2 장 유동자산에 관한 거래 89 1. 당좌자산에 관한 거래 ···································································· 90 2. 채권 및 채무에 관한 거래 ·························································· 106 3. 재고자산에 관한 거래 ·································································· 131 제 3 장 비유동자산에 관한 거래 155 1. 투자자산에 관한 거래 ·································································· 156 2. 유형자산에 관한 거래 ·································································· 161 3. 무형자산에 관한 거래 ·································································· 170 제 4 장 부채와 자본에 관한 거래 179 1. 부채에 관한 거래 ·········································································· 180 2. 개인기업의 자본거래와 세금관리 ·············································· 184 제 5 장 개인기업의 결산 193 1. 수익의 인식기준 ············································································ 194 2. 비용의 인식기준 ············································································ 196 3. 결산정리사항 ·················································································· 197 4. 재무제표의 작성 ············································································ 203 실무연습편 Part 2 회계정보시스템 ㆍ 211 제 1 장 기초정보관리 213 1. 기초정보관리 (0203020105_20v4.1) ········································ 220 2. 전기분 재무제표 ············································································ 238 제 2 장 전표입력실습 251 1. 일반전표관리 (0203020101_20v4.1) ········································ 252 2. 거래별 분개 및 전표입력실습 ···················································· 262 제 3 장 결산 및 자료조회 279 1. 결산준비하기 (0203020104_20v4.1) ·········································· 280 2. 결산분개하기 ·················································································· 283 3. 결산자료의 관리 ············································································ 294 Part 3 최신 기출문제 연습 ㆍ 301 제112회 기출문제 ··············································································· 302 제113회 기출문제 ··············································································· 311 제114회 기출문제 ··············································································· 321 제115회 기출문제 ··············································································· 331 제116회 기출문제 ··············································································· 341 제117회 기출문제 ··············································································· 350 제118회 기출문제 ··············································································· 359 제119회 기출문제 ··············································································· 367 제120회 기출문제 ··············································································· 375 제121회 기출문제 ··············································································· 385 제122회 기출문제 ··············································································· 395 제123회 기출문제 ··············································································· 405 Part 4 최신 기출문제 해답 ㆍ 415 제112회 기출문제 해답 ····································································· 416 제113회 기출문제 해답 ····································································· 419 제114회 기출문제 해답 ····································································· 422 제115회 기출문제 해답 ····································································· 425 제116회 기출문제 해답 ····································································· 428 제117회 기출문제 해답 ····································································· 431 제118회 기출문제 해답 ····································································· 434 제119회 기출문제 해답 ····································································· 437 제120회 기출문제 해답 ····································································· 440 제121회 기출문제 해답 ····································································· 444 제122회 기출문제 해답 ····································································· 447 제123회 기출문제 해답 ····································································· 450