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책 정보
· 분류 : 국내도서 > 수험서/자격증 > 민간자격 > 전산세무회계
· ISBN : 9791155270035
· 쪽수 : 682쪽
· 출판일 : 2023-01-13
책 소개
목차
^^<실무이론편>^^
Part 1 재무회계이론 · 11^^
제 1 장 재무회계의 이해 13
1. 회계원리의 이해 ··········································································· 14
2. 부기와 재무제표의 이해 ·································································· 21
3. 회계의 거래 및 거래의 분류 ·························································· 45
4. 계정 및 분개 ····················································································· 51
5. 기업의 장부조직 ··············································································· 65
6. 기업결산의 이해 ··············································································· 81
제 2 장 유동자산에 관한 거래 103
1. 당좌자산에 관한 거래 ··································································· 104
2. 채권 및 채무에 관한 거래 ··························································· 119
3. 재고자산에 관한 거래 ··································································· 144
제 3 장 비유동자산에 관한 거래 163
1. 투자자산에 관한 거래 ··································································· 164
2. 유형자산 ··························································································· 169
3. 무형자산 ··························································································· 181
제 4 장 부채와 자본에 관한 거래 191
1 부채에 관한 거래 ············································································ 192
2. 주식회사의 자본 ············································································· 202
제 5 장 수익 및 비용의 인식 217
1. 수익의 인식기준 ············································································· 218
2. 비용의 인식기준 ············································································· 220
제 6 장 결산 및 재무제표 223
1. 기업의 결산 ····················································································· 224
2. 재무제표 ··························································································· 233
^^Part 2 원가회계이론 · 243^^
제 1 장 원가회계의 이해 245
1. 원가회계의 의의 ············································································· 246
2. 원가의 흐름 및 요소별 원가계산 ················································ 253
제 2 장 원가의 배분 279
1. 원가의 배분 ····················································································· 280
2. 제조간접원가의 배부 ····································································· 283
3. 부문별 원가계산 ············································································· 288
제 3 장 제품별 원가계산 299
1. 개별원가계산 ··················································································· 300
2. 종합원가계산 ··················································································· 307
제 4 장 제조기업의 결산 319
1. 제조기업의 결산 ············································································· 320
^^Part 3 부가가치세이론 · 329^^
제 1 장 부가가치세 총칙 및 과세거래 331
1. 부가가치세 총칙 ············································································· 332
2. 부가가치세의 과세거래 ································································· 339
3. 공급시기와 공급장소 ····································································· 344
4. 영세율과 면세 ················································································· 347
제 2 장 과세표준과 매입세액계산 353
1. 과세표준의 계산 ············································································· 354
2. 거래징수와 세금계산서 ································································· 361
3. 매입세액의 계산 ············································································· 366
제 3 장 부가가치세 신고와 납부 371
1. 부가가치세 신고와 납부 ······························································· 372
2. 간이과세제도 ··················································································· 375
^^<실무연습편>
Part 4 회계정보시스템 · 391^^
제 1 장 회계관련 DB마스터 관리하기 393
1. 기초정보관리 (0203020105_20v4.1) ·········································· 397
2. 전기분 재무제표 등록 (0203020105_20v4.1) ···························· 412
제 2 장 전표 관리 430
1. 일반전표관리 (0203020101_20v4.1) ·········································· 431
2. 매입매출전표관리 (0203020101_20v4.1) ···································· 457
제 3 장 결산 관리 494
1. 결산준비하기 (0203020101_20v4.1) ············································ 495
2. 결산분개하기 (0203020104_20v4.2) ············································ 500
3. 재무제표작성 및 조회 (0203020104_20v4.3) ···························· 508
^^Part 5 최신 기출문제 · 515^^
제94회 기출문제 ·················································································· 517
제95회 기출문제 ·················································································· 526
제96회 기출문제 ·················································································· 536
제97회 기출문제 ·················································································· 545
제98회 기출문제 ·················································································· 554
제99회 기출문제 ·················································································· 554
제100회 기출문제 ················································································ 573
제101회 기출문제 ················································································ 583
제102회 기출문제 ················································································ 593
제103회 기출문제 ················································································ 603
제104회 기출문제 ················································································ 613
제105회 기출문제 ················································································ 622
^^Part 6 최신 기출문제 해답 · 631^^