머리말 / 7
PART 1 재무회계
chapter 1 재무회계의 기초 24
01 회계의 요소 ······················ 24 02 회계의 의의 ························ 24
03 회계의 순환 ······················ 26 04 재무제표 ································ 27
05 재무회계 개념체계 ············································································· 30
■ 객관식 기출문제 ··················································································· 37

chapter 2 유동자산_당좌자산 40
01 현금 및 현금성 자산 ······ 40 02 단기투자자산 ······················ 41
03 매출채권 (vs 매입채무) ·· 43 04 기타의 당좌자산 ·················· 48
■ 객관식 기출문제 ··················································································· 57

chapter 3 유동자산_재고자산 60
01 재고자산의 기본 개념 ····· 60 02 재고자산의 매입과 매출 ····· 60
03 재고자산의 평가 ·············· 62 ■ 객관식 기출문제 ··················· 70

chapter 4 비유동자산 73
01 투자자산 ··························· 73 02 유형자산 ································ 76
03 무형자산 ··························· 85 04 기타의 비유동자산 ··············· 87
■ 객관식 기출문제 ··················································································· 93

chapter 5 부채 98
01 유동부채 ··························· 98 02 비유동부채 ························· 103
■ 객관식 기출문제 ················································································· 116chapter 6 자본 119
01 자본의 정의 ··················· 119 02 주주와의 거래(자본거래) ·· 120
03 손익거래 ························· 123 ■ 객관식 기출문제 ················· 129

chapter 7 수익과 비용 132
01 수익 ································· 132 02 비용 ····································· 133
03 수익과 비용의 분류 ······ 133 04 손익계산서 ························· 140
■ 객관식 기출문제 ················································································· 146

chapter 8 결산, 회계의 변경과 오류 149
01 결산 ································· 149 02 회계의 변경 ······················· 150
03 오류 수정 ······················· 152 ■ 객관식 기출문제 ················· 154

PART 2 원가회계
Chapter 1 원가회계의 기초 158
01 원가회계의 개념과 원가의 분류 ···················································· 158
■ 객관식 기출문제 ················································································· 162

Chapter 2 요소별 원가계산 (원가의 흐름) 165
01 원가계산 개요 ················ 165 02 요소별 원가계산 ················ 165
03 제조원가명세서 ·············· 168 ■ 객관식 기출문제 ················· 169

Chapter 3 부문별 원가계산 172
01 원가계산의 종류 ············ 172 02 부문별원가계산 ·················· 172
■ 객관식 기출문제 ················································································· 176

Chapter 4 개별원가계산 179
01 개별원가계산의 의의 ···· 179 02 개별원가계산 ···················· 179
■ 객관식 기출문제 ················································································· 182

Chapter 5 종합원가계산 185
01 의의와 절차 ··················· 185 02 종합원가계산 ······················ 186
03 공손 ································· 190 04 결합원가계산 ······················ 192
■ 객관식 기출문제 ················································································· 194

PART 3 부가가치세
Chapter 1 부가가치세 총칙 200
01 부가가치세의 기본 ········ 200 02 납세의무자 ························· 202
03 과세기간 ························· 203 04 납세지 ································· 203
05 사업자등록 ····················· 205

Chapter 2 과세거래와 공급시기 206
01 재화의 공급 ··················· 206 02 용역의 공급 ······················· 208
03 재화의 수입 ··················· 209 04 공급시기 ····························· 210
05 공급장소 ························· 211

Chapter 3 영세율과 면세 212
01 영세율 ····························· 212 02 면세 ····································· 213

Chapter 4 과세표준과 세금계산서 216
01 과세표준 ························· 216 02 세금계산서 ························· 217

Chapter 5 세액의 계산, 신고와 납부 222
01 부가가치세 세액의 계산 ································································· 222
02 신고와 납부 ······················································································ 224

Chapter 6 간이과세자 227
■ 객관식 기출문제 ················································································· 230

PART 4 소득세
Chapter 1 소득세 총칙 244

Chapter 2 종합소득 247
01 금융소득 (이자소득ㆍ배당소득) ····················································· 247
03 사업소득 ···························································································· 250
04 연금소득 ···························································································· 255
05 기타소득 ···························································································· 257

Chapter 3 종합소득세의 계산, 신고, 납부 261
01 종합소득 과세표준 및 세액의 계산 ·············································· 261
02 종합소득세의 신고 및 납부 ··························································· 261
■ 객관식 기출문제 ················································································· 266

PART 5 실무
chapter 1 실무 입문 280
01 회사등록 ························· 280 02 거래처등록 ······················· 286
03 계정과목 및 적요등록 ·· 290 04 전기분 재무제표 ················ 295

chapter 2 일반전표 입력 309
01 메뉴 설명 ·························································································· 309
02 실전 연습 문제 [ 일반전표 입력 ] ··············································· 317

chapter 3 매입매출전표 입력 325
01 메뉴 설명 ·························································································· 325
02 실전 연습 문제 [ 매입매출전표 입력 ] ····································· 339

chapter 4.1 부가가치세 신고서 349
01 부가가가치세 신고서의 작성 ·························································· 349
02 수정신고와 가산세 ··········································································· 364

chapter 4.2 부가가치세 부속서류 385
01 신용카드매출전표등수령금액합계표(갑) ········································ 385
02 신용카드매출전표등발행집계표 ······················································ 391
03 공제받지못할매입세액명세서 ·························································· 396
04 대손세액공제신고서 ········································································· 412
05 부동산임대공급가액명세서 ······························································ 419
06 수출실적명세서 ················································································ 429
07 의제매입공제신고서 ········································································· 433
08 재활용폐자원세액공제신고서 ·························································· 446

chapter 5 결산 449
01 자동결산과 수동결산 ······································································· 449
02 재무제표의 확정 ·············································································· 462

chapter 6.1 근로소득 이론 476

chapter 6.2 연말정산 482
01 개요 ······························· 482 02 소득공제 ····························· 484
03 산출세액 ························· 494 04 세액감면 및 공제 ·············· 495

chapter 6.3 원천징수 실무 506
01 사원등록 ························· 506 02 급여자료입력 ······················ 515
03 원천징수이행상황신고서 ································································· 524
04 연말정산자료추가입력 ····································································· 530

PART 6 실무 집중 훈련
chapter 1 일반전표입력 집중훈련 556

chapter 2 매입매출전표입력 집중훈련 571

chapter 3 부가가치세 실무 집중 훈련 592
01 부가가치세 신고서 ········ 592 02 부속서류 ····························· 597

chapter 4 원천징수 실무 집중훈련 634

PART 7 전산세무 2급 기출문제
66회 전산세무 2급 기출문제 ······························································ 662
67회 전산세무 2급 기출문제 ······························································ 671
2017.8 특별회차 전산세무 2급 기출문제 ········································ 680
68회 전산세무 2급 기출문제 ······························································ 689
69회 전산세무 2급 기출문제 ······························································ 697
70회 전산세무 2급 기출문제 ······························································ 707
71회 전산세무 2급 기출문제 ······························································ 719
72회 전산세무 2급 기출문제 ······························································ 729
73회 전산세무 2급 기출문제 ······························································ 739
74회 전산세무 2급 기출문제 ······························································ 750
75회 전산세무 2급 기출문제 ······························································ 761
※ 전산세무 2급 기출문제 정답 및 해설 ··········································· 770