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PART 01 기초분개
1. 회계의 기본개념 ···················································································· 9 기초다짐 100제 18 실력다짐 100제 27 2. 재무상태표 계정 ·················································································· 37 3. 손익계산서 계정 ·················································································· 41 PART 02 계정과목별 분개 제01장 자산계정과목 47 1. 현금 및 현금성자산 ············································································· 47 기초다짐 문제 48, 51, 53, 56, 58, 60, 63, 65, 68 실력다짐 문제 49, 52, 54, 57, 59, 61, 64, 66, 69 2. 단기금융자산 ························································································ 70 기초다짐 문제 71, 74 실력다짐 문제 71, 76 3. 재고자산 ································································································ 79 기초다짐 문제 80, 84, 87, 90, 93, 96 실력다짐 문제 81, 85, 88, 91, 93, 97 4. 매출채권과 매입채무 ··········································································· 98 기초다짐 문제 99, 108, 112, 115실력다짐 문제 102, 110, 114, 117 5. 기타채권, 채무 ··················································································· 119 기초다짐 문제 120, 123, 125, 128, 130, 133, 137, 138 실력다짐 문제 121, 124, 126, 128, 131, 134, 137, 139 6. 유형자산 ······························································································ 139 기초다짐 문제 142, 149, 152, 153, 158 실력다짐 문제 144, 150, 152, 154, 158 7. 무형자산 ······························································································ 159 기초다짐 문제 160, 162, 163, 164, 165 실력다짐 문제 161, 162, 163, 164, 165 제02장 부채 및 자본계정과목 166 1. 부채계정과목 ······················································································ 166 기초다짐 문제 167, 169, 171, 172 실력다짐 문제 168, 170, 171, 173 2. 자본금 계정 ························································································ 173 기초다짐 문제 174, 175, 177, 178, 180, 181, 184 실력다짐 문제 174, 175, 177, 179, 180, 182, 185 제03장 수익 및 비용계정과목 186 1. 수익계정 ······························································································ 186 기초다짐 문제 186, 188, 189, 190, 191, 192, 193, 194, 195 실력다짐 문제 187, 188, 189, 190, 191, 192, 193, 194, 195 2. 비용계정 ······························································································ 196 기초다짐 문제 196, 198, 199, 201, 203, 205, 206, 213, 219, 221, 224, 227, 230, 231, 232, 235, 237, 238, 240, 243, 245, 246, 247, 248, 249, 250, 251, 252, 253 실력다짐 문제 197, 198, 199, 200, 202, 204, 205, 208, 215, 220, 222, 225, 229, 230, 231, 233, 236, 237, 239, 241, 244, 245, 246, 247, 248, 249, 250, 251, 252, 253 제04장 결산정리 254 1. 손익에 관한 결산정리분개 ······························································· 254 기초다짐 문제 255, 256, 258, 259, 260, 261, 262, 263 실력다짐 문제 255, 257, 258, 259, 260, 261, 263, 264 2. 자산에 관한 결산정리분개 ······························································· 264 기초다짐 문제 265, 266, 267, 268, 269, 271, 272, 273, 274, 276 실력다짐 문제 265, 266, 268, 269, 270, 271, 272, 273, 275, 276 PART 03 영수증실무 분개 1. 적격증빙 ······························································································ 279 2. 영수증 회계 ························································································ 289 기초다짐 문제 289, 291, 295, 300, 304, 310, 314 실력다짐 문제 290, 293, 297, 302, 307, 312, 318 PART 04 해 답 Part 01 기초분개 327 Part 02 계정과목별 분개 331 Part 03 영수증실무 분개 370 |
저자 소개 1
공인회계사, 세무사. 세무사시험 출제위원, 재경관리사 세무회계 교재 집필, 삼일회계법인, 삼일아카데미 세무회계 부분 강사, 삼성전자, 현대자동차, 기아자동차, 신세계, 두산 등 기업 강의를 하였다. 현재는
Google 캠퍼스 서울 세무멘토로 활동중이다.
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품목정보
- 발행일
- 2017년 08월 30일
- 쪽수, 무게, 크기
- 406쪽 | 190*250*30mm
- ISBN13
- 9788966224210
