해외주문/바로드림/제휴사주문/업체배송건의 경우 1+1 증정상품이 발송되지 않습니다.
패키지
북카드
키워드 Pick
키워드 Pick 안내
관심 키워드를 주제로 다른 연관 도서를 다양하게 찾아 볼 수 있는 서비스로, 클릭 시 관심 키워드를 주제로 한 다양한 책으로 이동할 수 있습니다.
키워드는 최근 많이 찾는 순으로 정렬됩니다.
- 구성 : 이론 + 문제
목차
- part 1 재무회계
Chapter 01 당좌자산 ········································································································· 26
1. 현금 및 현금성자산 ······················································································ 26
2. 단기투자자산 ································································································· 36
3. 채권 및 채무에 관한 거래(1) ····································································· 42
4. 채권 및 채무에 관한 거래(2) ····································································· 54
Chapter 02 재고자산 ········································································································· 63
1. 재고자산의 회계처리 ···················································································· 63
2. 재고자산의 종류와 원가흐름의 가정 ····························································· 67
3. 기말 재고자산의 결정 ·················································································· 69
4. 재고자산 감모손실과 평가손실 ·································································· 72
Chapter 03 비유동자산 ··································································································· 75
1. 투자자산 ········································································································· 76
2. 유형자산 ········································································································· 78
3. 무형(無形)자산 ······························································································· 86
Chapter 04 부채와 자본 ································································································ 90
1. 유동부채(流動負債) ······················································································· 90
2. 비유동부채 ····································································································· 90
3. 회사의 자본 ································································································· 101
Chapter 05 기업의 결산 ···························································································· 112
1. 결산정리 ······································································································· 112
2. 수익·비용의 개념 및 인식기준 ································································ 118
3. 재무제표의 작성 ························································································· 119
part 2 원가회계
1. 원가계산의 의의 및 목적 ·········································································· 128
2. 원가의 흐름과 요소별 원가계산 ······························································ 137
3. 제조간접비의 계산 ····················································································· 147
4. 부문별 원가계산 ························································································· 151
5. 개별원가계산 ······························································································· 154
6. 종합원가계산 ······························································································· 157
part 3 부가가치세
Chapter 01 부가가치세 총설 ························································································ 166
1. 부가가치세 이론 정의 ··············································································· 166
2. 부가가치세 총칙 ························································································· 168
Chapter 02 과세거래 ······································································································ 178
1. 과세거래 ······································································································· 178
2. 공급시기 및 공급장소 ··············································································· 184
Chapter 03 영세율과 면세 ···························································································· 189
1. 영세율 ········································································································· 189
2. 면세 ············································································································· 191
Chapter 04 과세표준 ······································································································ 196
1. 과세표준 ······································································································· 196
Chapter 05 거래징수와 세금계산서 ············································································ 201
1. 거래징수 ······································································································· 201
2. 세금계산서 ··································································································· 201
Chapter 06 매입세액공제와 납부세액 ········································································ 208
1. 매입세액공제 ······························································································· 209
2. 의제매입세액 ······························································································· 212
part 4 KcLep 전산회계프로그램
1. KcLep 회계 프로그램의 실행 ······································································ 220
2. 재무회계 작업순서 ····················································································· 224
part 5 실무
Chapter 01 기초정보관리 ······························································································ 228
1. 기초정보관리란 ··························································································· 228
2. 회사등록 ··································································································· 231
3. 거래처등록 ··································································································· 235
4. 계정과목 및 적요등록 ··············································································· 239
5. 전기분 재무상태표 ····················································································· 242
6. 전기분 원가명세서 ····················································································· 245
7. 전기분 손익계산서 ····················································································· 248
8. 전기분 잉여금처분계산서 ·········································································· 251
9. 거래처별 초기이월 ····················································································· 254
10. 마감 후 이월 ····························································································· 258
Chapter 02 거래자료입력 ······························································································ 259
1. 일반전표 입력 ····························································································· 259
2. 매입매출전표 입력 ····················································································· 274
Chapter 03 부가가치세 거래자료의 조회 ·································································· 295
1. 부가가치세 신고서 ····················································································· 295
2. 세금계산서 합계표 ····················································································· 296
Chapter 04 비유동자산 감가상각 ················································································ 301
1. 비유동자산의 등록 ····················································································· 301
Chapter 05 결산 및 재무재표 ······················································································ 304
1. 결산수정사항 정리 ····················································································· 304
2. 결산자료의 입력 ························································································· 308
part 6 종합 모의고사
종합 모의고사 1회 ·························································································· 324
종합 모의고사 2회 ·························································································· 333
종합 모의고사 3회 ·························································································· 342
종합 모의고사 4회 ·························································································· 351
종합 모의고사 5회 ·························································································· 360
종합 모의고사 6회 ·························································································· 369
종합 모의고사 7회 ·························································································· 378
종합 모의고사 8회 ·························································································· 386
part 7 기출문제(최근2년간)
특별2회차 기출문제 ························································································ 396
특별3회차 기출문제 ························································································ 403
66회 기출문제 ·································································································· 411
67회 기출문제 ·································································································· 419
68회 기출문제 ·································································································· 427
69회 기출문제 ·································································································· 435
70회 기출문제 ·································································································· 443
71회 기출문제 ·································································································· 450
72회 기출문제 ·································································································· 457
73회 기출문제 ·································································································· 465
74회 기출문제 ·································································································· 474
75회 기출문제 ·································································································· 482
part 8 해답 및 풀이
회계이론의 예제 해답 ····················································································· 492
종합 모의고사 해답 ························································································ 499
기출문제 해답 ·································································································· 535
기본정보
ISBN | 9791155278888 | ||
---|---|---|---|
발행(출시)일자 | 2018년 01월 15일 | ||
쪽수 | 568쪽 | ||
크기 |
189 * 257
* 28
mm
/ 950 g
|
||
총권수 | 1권 | ||
시리즈명 |
Master Series(마스터 시리즈)
|
Klover
e교환권은 적립 일로부터 180일 동안 사용 가능합니다.
리워드는 작성 후 다음 날 제공되며, 발송 전 작성 시 발송 완료 후 익일 제공됩니다.
리워드는 리뷰 종류별로 구매한 아이디당 한 상품에 최초 1회 작성 건들에 대해서만 제공됩니다.
판매가 1,000원 미만 도서의 경우 리워드 지급 대상에서 제외됩니다.
일부 타인의 권리를 침해하거나 불편을 끼치는 것을 방지하기 위해 아래에 해당하는 Klover 리뷰는 별도의 통보 없이 삭제될 수 있습니다.
- 도서나 타인에 대해 근거 없이 비방을 하거나 타인의 명예를 훼손할 수 있는 리뷰
- 도서와 무관한 내용의 리뷰
- 인신공격이나 욕설, 비속어, 혐오발언이 개재된 리뷰
- 의성어나 의태어 등 내용의 의미가 없는 리뷰
리뷰는 1인이 중복으로 작성하실 수는 있지만, 평점계산은 가장 최근에 남긴 1건의 리뷰만 반영됩니다.
구매 후 리뷰 작성 시, e교환권 200원 적립
문장수집
e교환권은 적립 일로부터 180일 동안 사용 가능합니다. 리워드는 작성 후 다음 날 제공되며, 발송 전 작성 시 발송 완료 후 익일 제공됩니다.
리워드는 한 상품에 최초 1회만 제공됩니다.
주문취소/반품/절판/품절 시 리워드 대상에서 제외됩니다.
구매 후 리뷰 작성 시, e교환권 100원 적립