본문내용 바로가기
무료배송 소득공제

전산회계1급(2018) KcLep 한국세무사회주관 국가공인자격시험대비 | NCS국가직무능력표준

Master Series(마스터 시리즈) | 개정판
이대우 , 박상욱 , 장성호 지음 | 도서출판 다음 | 2018년 01월 15일 출간
  • 정가 : 24,000원
    판매가 : 21,600 [10%↓ 2,400원 할인]
  • 혜택 :
    [기본적립] 1200원 적립 [5% 적립] [추가적립] 5만원 이상 구매 시 2,000원 추가적립 안내 [회원혜택] 회원 등급 별, 3만원 이상 구매 시 2~4% 추가적립 안내 [리뷰적립] 리뷰 작성 시 e교환권 최대 300원 추가적립 안내
  • 추가혜택 : 포인트 안내 도서소득공제 안내 추가혜택 더보기
  • 배송비 : 무료 배송비 안내
  • 도서상태 : 품절
상품상세정보
ISBN 9791155278888(1155278887)
쪽수 568쪽
크기 189 * 257 * 28 mm /950g 판형알림

책소개

이 책이 속한 분야

전산세무회계 대한민국 대표 교재
- 독자대상 : 전산회계1급 시험 준비생
- 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

Klover 리뷰 (0)

북로그 리뷰 (0) 쓰러가기

북로그 리뷰는 본인 인증 후 작성 가능합니다.
책이나 타인에 대해 근거 없이 비방을 하거나 타인의 명예를 훼손할 수 있는 내용은 비공개 처리 될 수 있습니다.
※ 북로그 리뷰 리워드 제공 2021. 4. 1 종료

문장수집 (0) 문장수집 쓰기 나의 독서기록 보기
※구매 후 문장수집 작성 시, 리워드를 제공합니다. 안내

교환/반품/품절안내

※ 상품 설명에 반품/교환 관련한 안내가 있는 경우 그 내용을 우선으로 합니다. (업체 사정에 따라 달라질 수 있습니다.)

교환/반품/품절안내
반품/교환방법 마이룸 > 주문관리 > 주문/배송내역 > 주문조회 > 반품/교환신청 ,
[1:1상담>반품/교환/환불] 또는 고객센터 (1544-1900)

※ 오픈마켓, 해외배송주문, 기프트 주문시 [1:1상담>반품/교환/환불]
    또는 고객센터 (1544-1900)
반품/교환가능 기간 변심반품의 경우 수령 후 7일 이내,
상품의 결함 및 계약내용과 다를 경우 문제점 발견 후 30일 이내
반품/교환비용 변심 혹은 구매착오로 인한 반품/교환은 반송료 고객 부담
반품/교환 불가 사유
  • 소비자의 책임 있는 사유로 상품 등이 손실 또는 훼손된 경우
    (단지 확인을 위한 포장 훼손은 제외)
  • 소비자의 사용, 포장 개봉에 의해 상품 등의 가치가 현저히 감소한 경우
    예) 화장품, 식품, 가전제품(악세서리 포함) 등
  • 복제가 가능한 상품 등의 포장을 훼손한 경우
    예) 음반/DVD/비디오, 소프트웨어, 만화책, 잡지, 영상 화보집
  • 소비자의 요청에 따라 개별적으로 주문 제작되는 상품의 경우 ((1)해외주문도서)
  • 디지털 컨텐츠인 eBook, 오디오북 등을 1회 이상 다운로드를 받았을 경우
  • 시간의 경과에 의해 재판매가 곤란한 정도로 가치가 현저히 감소한 경우
  • 전자상거래 등에서의 소비자보호에 관한 법률이 정하는 소비자 청약철회 제한 내용에
    해당되는 경우
(1) 해외주문도서 : 이용자의 요청에 의한 개인주문상품으로 단순변심 및 착오로 인한 취소/교환/반품 시 ‘해외주문 반품/취소 수수료’ 고객 부담 (해외주문 반품/취소 수수료 : ①서양도서-판매정가의 12%, ②일본도서-판매정가의 7%를 적용)
상품 품절 공급사(출판사) 재고 사정에 의해 품절/지연될 수 있으며, 품절 시 관련 사항에 대해서는
이메일과 문자로 안내드리겠습니다.
소비자 피해보상
환불지연에 따른 배상
  • 상품의 불량에 의한 교환, A/S, 환불, 품질보증 및 피해보상 등에 관한 사항은
    소비자분쟁해결 기준 (공정거래위원회 고시)에 준하여 처리됨
  • 대금 환불 및 환불지연에 따른 배상금 지급 조건, 절차 등은 전자상거래 등에서의
    소비자 보호에 관한 법률에 따라 처리함
바로가기
  • 우측 확장형 배너 2
  • 우측 확장형 배너 2
최근 본 상품