장바구니 담기 close

장바구니에 상품을 담았습니다.

Master 전산세무 1급 (2015)

Master 전산세무 1급 (2015) 한국세무사회주관 국가공인자격시험대비

  • 이대우, 류종현
  • |
  • 다음
  • |
  • 2015-03-20 출간
  • |
  • 776페이지
  • |
  • 188 X 257 mm
  • |
  • ISBN 9791155278338
★★★★★ 평점(10/10) | 리뷰(1)
판매가

30,000원

즉시할인가

27,000

배송비

무료배송

(제주/도서산간 배송 추가비용:3,000원)

수량
+ -
총주문금액
27,000

※ 스프링제본 상품은 반품/교환/환불이 불가능하므로 신중하게 선택하여 주시기 바랍니다.

목차

<교재 목차>
Section 1 재무회계
01 회계의 개념 및 일반원칙 ·········································································· 14
02 일반기업회계기준의 중요사항 ··································································· 19
핵심 평가문제 ············································································································ 55
Section 2 원가회계
01 원가회계의 개념 ························································································· 84
02 제품별 원가계산 ························································································· 87
03 제조간접비의 배부 ····················································································· 87
04 부문별 원가계산 ························································································· 90
05 개별원가계산 ······························································································ 91
06 종합원가계산 ······························································································ 91
07 활동기준 원가계산 ····················································································· 96
08 표준 원가계산 ···························································································· 98
핵심 평가문제 ·········································································································· 104
Section 3 법인세법
01 총설 ·········································································································· 120
02 각 사업연도 소득에 대한 법인세 ···························································· 124
03 익금회계 ··································································································· 126
04 손금회계 ··································································································· 128
05 손익의 귀속시기와 자산?부채 ·································································· 132
06 과세표준 및 세액계산 ·············································································· 156
07 법인세의 신고?납부, 결정?경정 및 징수 ················································· 163
08 비영리법인의 납세의무 ············································································ 166
핵심 평가문제 ·········································································································· 169
Section 4 부가가치세법
01 부가가치세의 개념 및 총칙 ························································ 178
1 부가가치세 개념 ······················································································· 178
2 부가가치세 총칙 ······················································································· 179
02 과세거래 ······················································································· 184
1 재화의 공급 ······························································································ 184
2 용역의 공급 ······························································································ 187
3 재화의 수입 ······························································································ 188
4 공급시기 및 공급장소 ·············································································· 188
03 영세율과 면세 ·············································································· 191
1 영세율 ······································································································· 191
2 면세 ·········································································································· 192
04 과세표준 ······················································································· 195
1 과세표준 ··································································································· 195
05 거래징수와 세금계산서 ································································ 199
1 거래징수 ··································································································· 199
2 세금계산서 ································································································ 199
3 영수증 ······································································································· 202
4 세금계산서 및 영수증 발급의무의 면제 ················································· 203
06 매입세액공제와 납부세액 ···························································· 204
1 매입세액 공제 ·························································································· 205
2 의제매입세액 공제 ··················································································· 207
3 공동매입세액의 안분계산 및 정산 ·························································· 208
07 세액공제와 납부세액 ··································································· 210
1 공제경감세액 및 신고납부 ······································································· 210
2 가산세 ······································································································· 212
핵심 평가문제(부가가치세법) ·················································································· 215
Section 5 소득세법
01 소득세 총칙 ·················································································· 224
02 소득세의 계산구조 ······································································· 228
03 종합소득 ······················································································· 231
04 근로소득 ······················································································· 239
05 원천징수와 연말정산 ··································································· 243
06 종합소득과세표준 및 세액계산 ··················································· 245
07 소득세 신고납부 ·········································································· 254
핵심 평가문제(소득세법) ························································································· 256
Section 6 KcLep에 의한 재무회계 실기
01 일반전표의 입력 ······················································································· 264
02 매입 매출전표의 입력 ·············································································· 273
03 결산자료의 입력 ······················································································· 288
04 부가가치세 신고부속서류의 실습 ···························································· 296
05 소득세 원천징수의 실습 ·········································································· 325
Section 7 KcLep에 의한 법인조정 실기
01 프로그램 운용에 관한 기본사항 ······························································ 366
02 기초정보의 등록 ······················································································· 371
03 수입금액조정 ···························································································· 376
04 과목별 세무조정 ······················································································· 394
05 소득 및 과표계산 ····················································································· 463
06 세액공제?감면 추납세액 ······························································· 466
Section 8 법인조정실무 심화 모의고사
1회 법인조정실무 모의고사 - ㈜미도물산(9511) ········································· 502
2회 법인조정실무 모의고사 - ㈜금주(9512) ················································ 506
3회 법인조정실무 모의고사 - 삼성㈜(9513) ················································ 509
Section 9 객관식 모의고사
1회 객관식 모의고사 ······················································································· 514
2회 객관식 모의고사 ······················································································· 518
3회 객관식 모의고사 ······················································································· 522
Section 10 심화 실기 종합모의고사
1회 종합 모의고사 - ㈜경선(9701) / ㈜대명기업(9711) ····························· 528
2회 종합 모의고사 - ㈜하마(9702) / ㈜영웅(9712) ···································· 536
3회 종합 모의고사 - ㈜선지기업(9703) / ㈜현배상사(9713) ······················ 545
4회 종합 모의고사 - ㈜혜영(9704) / 경미상사㈜(9714) ····························· 554
5회 종합 모의고사 - ㈜미영(9705) / ㈜국대기업(9715) ····························· 563
Section 11 최근 기출문제
54회 기출문제 - ㈜보령상사(1154) / 올림픽상사㈜(1254) ··························· 574
55회 기출문제 - ㈜남동상회(1155) / 대전상사㈜(1255) ······························· 584
56회 기출문제 - ㈜일국상사(1156) / ㈜윤주상사(1256) ······························· 594
57회 기출문제 - ㈜민후상사(1157) / ㈜국희상사(1257) ······························· 605
58회 기출문제 - ㈜평화상사(1158) / ㈜행복상사(1258) ······························· 615
59회 기출문제 - ㈜표민상사(1159) / ㈜이현상사(1259) ······························· 625
60회 기출문제 - ㈜ABC전자(1160) / ㈜KY상사(1260) ································· 635
61회 기출문제 - ㈜강건기업(1161) / ㈜희소기업(1261) ······························· 646
Section 12 정답 및 해설
01 법인조정실무 심화 모의고사 모범답안 ··················································· 658
02 객관식 모의고사 모범답안 ······································································· 677
03 실기 종합모의고사 모범답안 ··································································· 681
04 최근 기출문제 모범답안 ·········································································· 721

도서소개

저자들은 소비자(수험생)의 필요한 부분을 잘 알기에 위와 같은 내용을 감안하여 교재집필에 심혈을 기울였다. 수험생들이 회계와 세법을 좀 더 쉽게 공부하면서 이해를 바탕으로 하는 반복적인 학습에 의한 수준 높은 공부가 되는 교재의 저술과 수험생들이 짧은 학습투여 시간에서도 목적하는 자격증을 무난히 취득 할 수 있는 교재의 출간을 위해 부단히 노력하였다. 두말 필요 없이 자격증 대비 공부의 최종목표는 자격증을 취득하는데 있으며, 수험생은 도전한 자격증을 취득해야만 자신감을 가질 수 있으며 전문지식이 많이 향상되는 것이다. 특히 본 교재는 전산세무1급 자격증 시험에 합격 할 수 있는 교재가 되도록 아래와 같은 내용에 중점을 두어 집필 하였다.

교환 및 환불안내

도서교환 및 환불
  • ㆍ배송기간은 평일 기준 1~3일 정도 소요됩니다.(스프링 분철은 1일 정도 시간이 더 소요됩니다.)
  • ㆍ상품불량 및 오배송등의 이유로 반품하실 경우, 반품배송비는 무료입니다.
  • ㆍ고객님의 변심에 의한 반품,환불,교환시 택배비는 본인 부담입니다.
  • ㆍ상담원과의 상담없이 교환 및 반품으로 반송된 물품은 책임지지 않습니다.
  • ㆍ이미 발송된 상품의 취소 및 반품, 교환요청시 배송비가 발생할 수 있습니다.
  • ㆍ반품신청시 반송된 상품의 수령후 환불처리됩니다.(카드사 사정에 따라 카드취소는 시일이 3~5일이 소요될 수 있습니다.)
  • ㆍ주문하신 상품의 반품,교환은 상품수령일로 부터 7일이내에 신청하실 수 있습니다.
  • ㆍ상품이 훼손된 경우 반품 및 교환,환불이 불가능합니다.
  • ㆍ반품/교환시 고객님 귀책사유로 인해 수거가 지연될 경우에는 반품이 제한될 수 있습니다.
  • ㆍ스프링제본 상품은 교환 및 환불이 불가능 합니다.
  • ㆍ군부대(사서함) 및 해외배송은 불가능합니다.
  • ㆍ오후 3시 이후 상담원과 통화되지 않은 취소건에 대해서는 고객 반품비용이 발생할 수 있습니다.
반품안내
  • 마이페이지 > 나의상담 > 1 : 1 문의하기 게시판 또는 고객센터 1800-7327
교환/반품주소
  • 경기도 파주시 문발로 211 1층 / (주)북채널 / 전화 : 1800-7327
  • 택배안내 : CJ대한통운(1588-1255)
  • 고객님 변심으로 인한 교환 또는 반품시 왕복 배송비 5,000원을 부담하셔야 하며, 제품 불량 또는 오 배송시에는 전액을 당사에서부담 합니다.