2024 케이렙 KcLep에 의한 POINT 전산회계 1급 (이론 + 실기 + 기출문제)

2024 케이렙 KcLep에 의한 POINT 전산회계 1급 (이론 + 실기 + 기출문제)

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Description
기업의 회계처리와 세무업무가 전산화되면서 회계 담당자들은 이론적으로 회계와 세무업무를 익히는 것만이 아니라 전산업무도 숙지하는 것이 필수가 된지 오래되었다. 모든 분야의 전산화가 회계분야에도 지대한 변화를 가져오고 그 변화에 따라 한국세무사회의 국가공인 전산세무회계 자격시험이 도입되었다.
전산세무회계 검정시험은 회계와 세무에 대한 이론만으로 되는 것도 아니고 컴퓨터를 아는 것만으로도 될 수 없다. 전산세무회계 검정시험을 준비하는 것은 회계와 세무에 관한 이론을 숙지하고 그 이론을 바탕으로 전산실무를 익혀야 된다. 따라서 본서는 이론은 기본이론정리와 평가문제를 통하여 충분한 학습을 할 수 있게 하고, 실무는 다음과 같은 단계의 학습으로 반복 정리하여 실무시험의 적응력을 최대한 높이려 하였다.
저자

이성노

저자:이성노

인천대학교경제학과서강대학교경제대학원경제학석사

인천대학교대학원경제학박사과정수료세무사

前:인천시및부평구결산검사위원

남인천세무서과세적부심사위원및공평과세위원

재능대학세무회계과겸임교수

한국음식업중앙회인천지회교육원세무강사

중부지방세무사회연수이사

중앙세무법인대표세무사

인터넷신문인천in감사

現:한국세무사회세무연수원교수

인천지방세무사회연수교육위원

세무법인세방대표이사

목차

파트1기본이론정리13
각분야별로정리요약하여이론시험대비
제1장|재무회계정리·········································································15
제1절|회계의기초································································15
제2절|당좌자산·····································································34
제3절|재고자산·····································································49
제4절|유형자산·····································································59
제5절|무형자산·····································································66
제6절|투자자산과기타비유동자산·······································70
제7절|부채·········································································78
제8절|자본·········································································88
제9절|수익과비용································································99
제10절|비영리회계······························································121

제2장|원가회계정리·······································································124
제1절|원가에대한이해·····················································124
제2절|원가계산과원가의흐름··········································129
제3절|부문별원가계산·······················································144
제4절|개별원가계산과제조간접비의배부························151
제5절|종합원가계산····························································157

제3장|부가가치세법정리································································167
제1절|부가가치세법총칙···················································167
제2절|과세거래···································································172
제3절|공급시기와세금계산서············································176
제4절|영세율과면세··························································182
제5절|과세표준및매출세액··············································186
제6절|매입세액공제와납부세액계산······························190
제7절|신고·납부································································194

파트2KcLep따라하기203
계정과목별로구성된예제를통한실습
제1장|전산세무회계프로그램의시작···············································205
제2장|프로그램의첫걸음································································208
제1절|기초정보관리····························································208
제2절|전표입력/장부··························································236
제3절|부가가치세································································280
제4절|고정자산및감가상각··············································284
제5절|결산/재무제표··························································289
제6절|제장부의조회··························································299


파트3실무시험출제유형에따른연구문제307
추가입력,정정문제,조회문제등의주요검토사항·채점포인트제시

파트4기출문제유형별되짚어보기327
기출문제를유형별재구성하여실무시험대비능력향상
1기초정보관리···········································································329
2자산의일반전표입력································································330
3부채의일반전표입력································································347
4자본의일반전표입력································································354
5비용의일반전표입력································································357
6영업외손익의일반전표입력······················································371
7매입매출전표입력······································································376
8오류자료의정정·········································································398
9부가가치세관련조회································································402
10결산재무제표···········································································405
11제장부의조회·········································································407

파트5실전모의시험411
실무시험공략을위해총10회모의실무시험제공
01회|실전모의시험413
02회|실전모의시험419
03회|실전모의시험425
04회|실전모의시험431
05회|실전모의시험438
06회|실전모의시험444
07회|실전모의시험449
08회|실전모의시험455
09회|실전모의시험461
10회|실전모의시험466

파트6집중심화시험471
총6회분의실제시험대비총공략
01회|집중심화시험473
02회|집중심화시험482
03회|집중심화시험491
04회|집중심화시험500
05회|집중심화시험511
06회|집중심화시험522

파트7기출문제총정리531
개정내용을반영한완벽한해석을통해총정리
106회|기출문제533
107회|기출문제542
108회|기출문제552
109회|기출문제562
110회|기출문제572
111회|기출문제582

파트8포인트해답집591
실전모의시험해답593
집중심화시험해답620
기출문제총정리해답641

출판사 서평

기업의회계처리와세무업무가전산화되면서회계담당자들은이론적으로회계와세무업무를익히는것만이아니라전산업무도숙지하는것이필수가된지오래되었다.모든분야의전산화가회계분야에도지대한변화를가져오고그변화에따라한국세무사회의국가공인전산세무회계자격시험이도입되었다.
전산세무회계검정시험은회계와세무에대한이론만으로되는것도아니고컴퓨터를아는것만으로도될수없다.전산세무회계검정시험을준비하는것은회계와세무에관한이론을숙지하고그이론을바탕으로전산실무를익혀야된다.따라서본서는이론은기본이론정리와평가문제를통하여충분한학습을할수있게하고,실무는다음과같은단계의학습으로반복정리하여실무시험의적응력을최대한높이려하였다.