컴팩트 전산세무 2급 > e-book

본문 바로가기
  • 회원가입
    2000

    로그인

    다양한 서비스와 이벤트 혜택을 누리실 수 있습니다.

컴팩트 전산세무 2급 > e-book
메인으로

컴팩트 전산세무 2급 요약정보 및 구매

상품 선택옵션 0 개, 추가옵션 0 개

사용후기 0 개
위시리스트0
판매가격 26,000원
저자 김혜진
발행일 2024-06-30
ISBN 978-89-254-1903-9(95320)
배송비결제 주문시 결제

선택된 옵션

  • 컴팩트 전산세무 2급
    +0원
위시리스트
  • 상품 정보

    도서소개

    회계, 부가가치세 그리고 소득세 업무를 처리할 수 있는 능력을 확인하기 위한 가장 대표적인 국가공인 자격시험이 전산세무 2급 자격시험이다. 전산회계 자격시험의 범위에 더하여 부가가치세에 대한 이해를 바탕으로 부가가치세신고서와 부속명세서를 작성하고 신고할 수 있는 능력, 소득세에 대한 전반적인 이해와 원천징수, 연말정산에 대한 전산처리 능력이 추가적으로 요구되는 자격시험이다. 전산회계에 비해서 전산프로그램의 운용 능력이 더 요구되지만, 전산세무 시험은 회계, 부가가치세, 소득세에 대한 이해의 정도를 확인하고자 하는 시험이다.

    본 교재의 Part 1은 재무회계, 원가회계, 부가가치세, 소득세를 제목과 같이 컴팩트하게 정리하고 있다. 회계학은 전산세무 2급의 내용을 추가하여 정리하였고, 부가가치세와 소득세는 기본부터 전반적인 내용을 정리하였다. 특히 소득세의 연말정산 부분을 정독하면 전산프로그램 운용에 큰 도움이 될 것이다. Part 2에서는 기본적인 예제 이외에 종합 예제를 통해 전산프로그램 운용을 연습할 수 있도록 하였으며, Part 3에서는 기출문제를 통해 실전과 같은 연습을 할 수 있도록 구성하였다. Part 1부터 학습하는 것이 기본 순서이나, Part 2부터 시작하여 의문이 들거나 기억나지 않는 부분을 Part 1에서 찾아 확인하는 방법도 효율적인 학습법이 될 것이다.

    목차

    머리말 / 2


    Part 1 이론 정리


    제1장 재무회계 ··························································································7

    제1절 재무회계 일반 ····································································7

    제2절 당좌자산 ···········································································21

    제3절 재고자산 ···········································································27

    제4절 투자자산 ···········································································36

    제5절 유형자산 ···········································································42

    제6절 무형자산 ···········································································55

    제7절 부채 ··················································································60

    제8절 자본 ··················································································68

    제9절 수익과 비용 ·····································································77

    제10절 회계변경과 오류수정 ·······················································83


    제2장 원가회계 ························································································89

    제1절 원가회계 일반 ··································································89

    제2절 원가의 흐름과 제조원가명세서 ·······································98

    제3절 부문별 원가계산 ····························································103

    제4절 개별원가계산 ·································································108

    제5절 종합원가계산 ·································································113


    제3장 부가가치세 ··················································································121

    제1절 부가가치세 일반 ····························································121

    제2절 과세거래 ········································································127

    제3절 영세율과 면세 ·······························································134

    제4절 거래의 증빙과 과세표준 ···············································138

    제5절 납부세액의 계산 ····························································144

    제6절 신고납부 및 환급 ··························································150

    제7절 간이과세자 ·····································································156


    제4장 소득세 ·························································································165

    제1절 소득세 일반 ···································································165

    제2절 종합소득 ········································································169

    제3절 원천징수와 연말정산 ·····················································177

    제4절 소득세 신고납부 ····························································188


    Part 2 실무 프로그램 운용


    제1장 회계관리와 전표입력 ··································································197

    제1절 전산 프로그램 시작 ······················································197

    제2절 전기분 재무제표 등 입력 ·············································200

    제3절 전표 입력과 전자세금계산서 발행 ·······························204


    제2장 부가가치세 신고 ·········································································217

    제1절 부가가치세신고서와 부속서류 ·······································217

    제2절 전자신고 ········································································247

    제3절 부가가치세신고서와 명세서 종합예제 ·························251


    제3장 결산 ····························································································265


    제4장 원천징수 ······················································································271

    제1절 사원등록과 부양가족명세 입력 ·····································271

    제2절 급여자료 입력과 원천징수이행상황신고서 작성 ···········276

    제3절 연말정산추가자료 입력 ·················································282

    제4절 연말정산 종합예제 ························································291


    Part 3 전산세무 기출문제

    제104회 기출문제 ·················································································301

    제105회 기출문제 ·················································································318

    제106회 기출문제 ·················································································338

    제107회 기출문제 ·················································································361

    제109회 기출문제 ·················································································384

    제110회 기출문제 ·················································································407


    찾아보기 ···································································································431

    저자소개

    김혜진

    계명대학교 경영학 박사

    합병공시의 정보효과에 대한 박사학위논문으로 한국연구재단의 연구장려금지원사업에 선정되었으며, 융합적 회계교육의 효과를 주제로 한 연구가 2018년 한국연구재단의 신진연구자지원사업에 선정되었다. 현재 계명대학교 경영대학에서 전산세무, 세금입문, 문화예술로이해하는경영과회계 등을 가르치고 있다.

    <저서> 

    ∙ 예술로 풀어낸 회계; 마음으로 이해하기, 도서출판 청람, (2020 세종도서) 

    ∙ K-IFRS 회계원리, 경문사, (2019) 

    ∙ 생활과 세금, 율곡출판사, (2023) 

    ∙ 기초부터 익히는 전산회계 1ㆍ2급, 교육과학사, (2024)

    상품 정보 고시

  • 사용후기

    등록된 사용후기

    사용후기가 없습니다.

  • 상품문의

    등록된 상품문의

    상품문의가 없습니다.

  • 배송/교환정보

    배송

    30,000원 이상의 주문시에 배송료는 무료이며, 30,000원 미만시 배송료는 2,500원 입니다. 
    입금확인일 이후 2~3일 안에 물품을 받아보실 수 있으며(일요일, 공휴일 제외) 산간 도서 지방일 경우 1~2일정도 지연될수 있습니다.
     

    교환

    * 사전 연락을 주셔야 하며, 모든 상품의 교환 및 환불은 구입일로부터 10일 이내에 가능합니다. 
    1) 상품에 하자가 있을 때 
        저희측 실수로 인한 하자발생시 100% 교환 및 반품 가능하며 배송료는 저희측 부담입니다. 
    2) 소비자의 기호변경, 주문서 잘못 기입 
        소비자의 기호변경과 잘못된 주문으로 인한 교환에 따른 배송료는 왕복배송료 모두 소비자부담이며,
        상품에 하자 및 이상이 없을 때 가능합니다. 
    ▷교환 및 반품 방법 031-955-6956~8 으로 연락하신후 보내실 물품을 주시면 됩니다.
        보내실 주소는 '경기도 파주시 교하읍 문발리 파주출판문화정보산업단지 514-5호
        (도서출판)교육과학사 특판영업부
    '입니다.
     

선택된 옵션

  • 컴팩트 전산세무 2급
    +0원