도서의 특징

본 교재의 특징적 구성을 살펴보면 다음과 같다. 이론정리편은 재무회계 및 회계원리, 원가회계, 부가가치세편으로 구성하고, 자주 출제된 이 론문제를 풀이할 수 있도록 구성하였고, 실무프로그램 운영부분은 자격시험에서 자주나오는 기 초정보관리, 전기분 재무제표의 오류와 수정, 거래 자료의 입력을 일반전표와 매입매출전표로 증빙과 관련하여 자산, 부채, 자본과 수익과 비용계정을 구분하여 등록해 볼 수 있으며, 결산정 리분개와 결산재무제표를 작성하는 순서를 이해할 수 쉽도록 안내하였다. 그리고 기초 부가가치 세 신고와 관련부문을 세무유형코드 등과 작성 및 조회방법을 수록하였다. 또한, 실력향상 및 자격증시험에 도전하기 위한 스스로 학습을 위한 jump up_마무리학습편에서는 이론정리, 실무 정리, 포트폴리오(실전종합문제)와 최근 기출문제 9회분을 수록하여 최근 문제의 출제 경향을 파악할 수 있도록 하였다. 많은 수험생들의 합격과 불합격의 차이는 계정과목의 이해와 회계처리 부분, 그리고 요즘 관 리자의 능력으로 챙겨지고 있는 원가회계관리 부분이 완벽한 준비가 되어 있지 않으면, 합격에 서 작은 점수 차이로 불합격되는 것으로 파악되었다. 이에 본서에서는 이론부문에서 수험생여러 분이 스스로 학습을 준비할 수 있도록 세심하게 신경쓰고자 노력하였다.

목차

 

• PART 01 이론편
  제01장 재무 회계
  Section 01 회계의 정의와 목적·····························································33
  Section 02 회계 이론 구조와 재무제표·················································44
  Section 03 유동 자산············································································65
  Section 04 비유동 자산·········································································83
  Section 05 부 채···················································································94
  Section 06 자 본·················································································103
  Section 07 수익과 비용······································································111
  Section 08 영업 외 수익·····································································121
  Section 09 영업 외 비용·····································································124
  Section 10 법인세 등(법인세 비용) ·····················································126
  
  제02장 부가가치세
  Section 01 부가가치세의 개념····························································144
  Section 02 부가가치세법 총칙····························································151
  Section 03 사업자 등록······································································161
  Section 04 과세 대상··········································································167
  Section 05 영세율과 면세···································································177
  Section 06 과세 표준의 계산······························································186
  Section 07세금계산서와 영수증·························································200
  Section 08 매입 세액 공제와 납부 세액 계산····································207
  Section 09 간이 과세··········································································223
  Section 10 보 칙················································································229
  
  제03장 원가 회계
  Section 01 원가 회계의 기초 개념······················································237
  Section 02 원가의 분류······································································241
  Section 03 요소별 원가 계산······························································258
  Section 04 부문별 원가 계산······························································271
  Section 05개별 원가 계산··································································280
  Section 06 종합 원가 계산··································································289
  
  PART 02 실습편(회계정보시스템의 운용)
  제01장 KcLep Academy의 시작
  Section 01 KcLep Academy의 시작·················································317
  
  제02장 기초 정보 등록
  Section 01 기초정보관리····································································328
  
  제03장 전표 입력과 부가가치세
  Section 01 전표 입력과 부가가치세····················································380
  
  제04장 감가상각
  Section 01 감가상각···········································································442
  
  제05장 결산 및 재무제표
  Section 01 결산 및 마감에 대하여······················································452
  Section 02 결산정리사항····································································454
  Section 03 KcLep(케이렙) P/G 결산 작업 순서·································459
  Section 04 결산프로그램의 운영·························································460
  
  제06장 재무제표 및 장부조회
  Section 01 재무제표 작성 및 장부조회···············································472
  Section 02 재무제표 작성시 중요 점검 사항·······································473
  Section 03 재무제표 조회 화면으로 보기···········································474
  Section 04 출력 장부관리···································································478
  
  제07장 데이터 관리
  Section 01 데이터 관리······································································492
  
  PART 03 직무능력평가(Jump Up 마무리 학습편)
  제01장 분야별 집중연구문제
  Section 01 직무능력평가 1(이론정리문제) ·········································503
  Section 02 직무능력평가 2(실무모의고사) ·········································524
  
  제02장 포트폴리오(실전종합모의고사)
  
  제03장 기출문제
  
  PART 04 부록 | 정답 및 해설
  정답 및 해설 ㆍ 652

고액결제의 경우 안전을 위해 카드사에서 확인전화를 드릴 수도 있습니다. 확인과정에서 도난 카드의 사용이나 타인 명의의 주문등 정상적인 주문이 아니라고 판단될 경우 임의로 주문을 보류 또는 취소할 수 있습니다.  

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• 배송 방법 : 택배
• 배송 지역 : 전국지역
• 배송 비용 : 3,000원
• 배송 기간 : 1일 ~ 2일
• 배송 안내 :

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  *  배송기간 : 입금확인후 1~2일(제주도 등은 2~3일)

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- 복제가 가능한 상품등의 포장을 훼손한 경우
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