2023 All New Master 전산회계 1급 + 2급 합본

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· 제목 : 2023 All New Master 전산회계 1급 + 2급 합본 (한국세무사회주관 국가공인자격시험대비 / 국가직무능력표준)
· 분류 : 국내도서 > 수험서/자격증 > 민간자격 > 전산세무회계
· ISBN : 9791155270059
· 쪽수 : 826쪽
· 출판일 : 2023-01-23

책 소개

기본 개념을 이해하고 체계적인 학습을 할 수 있도록 이론부분에 많은 부분을 할애하였다. 중요한 내용은 반복적인 내용과 많은 문제풀이를 통해 학습자의 학습에 대한 효율성을 증대시킬 수 있도록 노력을 하였다. 최근에 출제된 기출문제를 많은 양으로 제공한다.

<실무이론편>
Part 1-1 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 ··············································································· 80

제 2 장 유동자산에 관한 거래 101
1. 당좌자산에 관한 거래 ··································································· 102
2. 채권 및 채무에 관한 거래 ··························································· 117
3. 재고자산에 관한 거래 ··································································· 142

제 3 장 비유동자산에 관한 거래 161
1. 투자자산에 관한 거래 ··································································· 162
2. 유형자산 ··························································································· 167
3. 무형자산 ··························································································· 179

제 4 장 부채와 자본에 관한 거래 189
1 부채에 관한 거래 ············································································ 189
2. 개인기업의 자본거래와 세금관리 ················································ 200
3. 주식회사의 자본 ············································································· 210

제 5 장 수익 및 비용의 인식 225
1. 수익의 인식기준 ············································································· 226
2. 비용의 인식기준 ············································································· 228

제 6 장 결산 및 재무제표 231
1. 기업의 결산 ····················································································· 232
2. 재무제표 ··························································································· 241

<실무연습편>
Part 1-2 회계정보시스템(2급) • 251
제 1 장 회계관련 DB마스터 관리하기 253
1. 기초정보관리 (0203020105_20v4.1) ·········································· 257
2. 전기분 재무제표 등록 ································································· 272

제 2 장 전표 관리 285
1. 일반전표관리 (0203020101_20v4.1) ·········································· 286
2. 매입매출전표관리 ··········································································· 295

제 3 장 결산 및 자료조회 309
1. 결산준비하기 (0203020101_20v4.1) ············································ 310
2. 회계정보의 조회 ············································································· 321

Part 1-3 최신 기출문제 연습(2급) • 325
제98회 기출문제 ·················································································· 327
제99회 기출문제 ·················································································· 337
제100회 기출문제 ················································································ 347
제101회 기출문제 ················································································ 356
제102회 기출문제 ················································································ 365
제103회 기출문제 ················································································ 374
제104회 기출문제 ················································································ 383
제105회 기출문제 ················································································ 393

Part 1-4 최신 기출문제 해답(2급) • 403

<실무이론편>
Part 2-1 원가회계이론 • 441
제 1 장 원가회계의 이해 443
1. 원가회계의 의의 ············································································· 444
2. 원가의 흐름 및 요소별 원가계산 ················································ 451

제 2 장 원가의 배분 477
1. 원가의 배분 ····················································································· 478
2. 제조간접원가의 배부 ····································································· 481
3. 부문별 원가계산 ············································································· 486

제 3 장 제품별 원가계산 497
1. 개별원가계산 ··················································································· 498
2. 종합원가계산 ··················································································· 505

제 4 장 제조기업의 결산 517
1. 제조기업의 결산 ············································································· 518

Part 2-2 부가가치세이론 • 527
제 1 장 부가가치세 총칙 및 과세거래 529
1. 부가가치세 총칙 ············································································· 530
2. 부가가치세의 과세거래 ································································· 537
3. 공급시기와 공급장소 ····································································· 542
4. 영세율과 면세 ················································································· 545

제 2 장 과세표준과 매입세액계산 551
1. 과세표준의 계산 ············································································· 552
2. 거래징수와 세금계산서 ································································· 559
3. 매입세액의 계산 ············································································· 564

제 3 장 부가가치세 신고와 납부 569
1. 부가가치세 신고와 납부 ······························································· 570
2. 간이과세제도 ··················································································· 573

<실무연습편>
Part 2-3 회계 정보시스템(1급) • 589
제 1 장 회계관련 DB마스터 관리하기 591
1. 기초정보관리 (0203020105_20v4.1) ·········································· 595
2. 전기분 재무제표 등록 (0203020105_20v4.1) ···························· 609

제 2 장 전표 관리 627
1. 일반전표관리 (0203020101_20v4.1) ·········································· 628
2. 매입매출전표관리 (0203020101_20v4.1) ···································· 654

제 3 장 결산 관리 691
1. 결산준비하기 (0203020101_20v4.1) ············································ 692
2. 결산분개하기 (0203020104_20v4.2) ············································ 697
3. 재무제표작성 및 조회 (0203020104_20v4.3) ···························· 705

Part 2-4 최신 기출문제 연습(1급) • 713
제98회 기출문제 ·················································································· 715
제99회 기출문제 ·················································································· 725
제100회 기출문제 ················································································ 734
제101회 기출문제 ················································································ 744
제102회 기출문제 ················································································ 754
제103회 기출문제 ················································································ 764
제104회 기출문제 ················································································ 774
제105회 기출문제 ················································································ 783

Part 2-5 최신 기출문제 해답(1급) • 793

저자소개

이대우 (지은이) 정보 더보기

• 경일대학교 대학원 경영학박사 (세무회계전공) • 영남대학교 경영대학원 석사 (회계학전공) • 2012년 고용노동부 직업훈련 우수교원 국무총리상 수상 • 2013년 고용노동부 스타훈련교사 (사무관리분야 국내유일) • 2020년 고용노동부장관 표창 • (전) 대구시 공무원 연수원 전산세무회계 연수강사 대구지방세무사회 개정회계기준서 연수강사 육서당 고시학원 7,9급 공무원 회계학, 세법 영남대 사회교육원 경영학과 외래교수 경일대 세무회계학과 겸임교수 • (현) 대구미래경영교육원장(회계학,세법,전산세무회계) 한국기술교육대학교 능력개발원 NCS강사 한국기술교육대학교 능력개발원 HRD강사 한국능률협회 경영분석, 재무회계 강사 [저 서] • 마스터 전산세무 1급(도서출판 다음) • 마스터 전산세무 2급(도사출판 다음) • 마스터 전산회계 1급(도서출판 다음) • 마스터 전산회계 2급(도서출판 다음) • 마스터 전산회계합본(도서출판 다음)

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