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Part 1 이 론 편
Chapter 1 일반기업회계기준 ㆍ 13
1. 재무보고의 개념체계 ······································································· 14
2. 회계변경 및 오류정정(5장) ····························································· 27
3. 금융자산 및 금융부채(6장) ····························································· 31
4. 재고자산(일반회계기준 제7장) ······················································· 39
5. 유형자산(일반기업회계기준 10장) ················································· 43
6. 무형자산(일반기업회계기준 11장) ················································· 49
7. 충당부채(일반기업회계기준 14장) ················································· 55
8. 자본(일반기업회계기준 15장) ························································· 57
9. 수익의 인식(일반기업회계기준 16장) ··········································· 59
10. 차입원가의 자본화(일반기업회계기준 18장) ····························· 63
11. 종업원의 급여(일반기업회계기준 21장) ····································· 66
12. 법인세 회계(일반기업회계기준 22장) ········································· 71
13. 중소기업특례(일반기업회계기준 31장) ······································· 74
Chapter 2 원가관리회계 ㆍ 77
1. 원가관리회계의 이해 ······································································· 78
2. 원가의 배분 ······················································································· 85
3. 제조간접원가의 배부 ······································································· 87
4. 부문별 원가계산 ··············································································· 90
5. 개별 원가계산 ··················································································· 99
6. 종합원가계산 ··················································································· 104
7. 결합 원가계산 ················································································· 115
8. 표준 원가계산 ················································································· 127
Chapter 3 부가가치세 ㆍ 143
1. 부가가치세 총설 ············································································· 144
2. 부가가치세의 과세거래 ································································· 152
3. 공급시기와 공급장소 ····································································· 160
4. 영세율과 면세 ················································································· 163
5. 과세표준의 계산 ············································································· 170
6. 거래징수와 세금계산서 ································································· 181
7. 매입세액의 계산 ············································································· 187
8. 겸영사업자의 세액계산 특례 ························································ 197
9. 부가가치세 신고와 납부 ······························································· 203
10. 간이과세제도 ················································································· 212
Chapter 4 원천징수 ㆍ 219
1. 소득세법 총칙 ················································································· 220
2. 이자와 배당소득금액의 계산 ························································ 227
3. 사업소득과 근로소득 금액의 계산 ·············································· 235
4. 연금소득과 기타소득금액의 계산 ················································ 248
5. 소득금액 계산 및 세액계산의 특례 ············································ 258
6. 종합소득 과세표준의 계산 ··························································· 260
7. 종합소득세액의 계산 ····································································· 272
8. 소득세의 신고 및 납부 ································································· 288
9. 퇴직소득세의 산출과 납부 ··························································· 293
Chapter 5 법인세 ㆍ 299
1. 법인세 총칙 ····················································································· 300
2. 법인세의 계산 구조 ······································································· 306
3. 익금회계 ··························································································· 326
4. 손금회계 ··························································································· 341
5. 손금의 항목별 세무조정 ······························································· 345
6. 고정자산의 감가상각 ····································································· 373
7. 익금과 손금의 귀속시기 ······························································· 396
8. 자산 및 부채의 평가손익 ····························································· 404
9. 충당금에 관한 세무조정 ······························································· 414
10. 부당행위계산의 부인 ··································································· 426
11. 과세표준과 세액의 계산 ····························································· 435
12. 법인세 신고와 납부 ····································································· 447
Part 2 실 무 편
Chapter 1 부가가치세 실무 ㆍ 453
1. 부가가치세 신고 ··········································································· 454
2. 부가가치세 부속명세서 ································································· 460
3. 부가가치세법상 가산세 계산 ························································ 498
Chapter 2 원천징수 실무 ㆍ 507
1. 근로소득 및 연말정산 관리 ·························································· 508
2. 근로소득의 연말정산 및 원천징수 영수증 ································ 524
3. 중도퇴사자의 연말정산 및 퇴직소득자료 ·································· 546
4. 사업소득 및 기타소득자료의 관리 ·············································· 553
5. 원천세 전자신고 제작 ··································································· 564
Chapter 3 법인세 실무 ㆍ 569
1. 기초정보관리 ··················································································· 570
2. 표준재무제표의 이월 ····································································· 572
3. 수입금액조정 ··················································································· 579
4. 감가상각비조정 ··············································································· 600
5. 과목별 세무조정 ············································································· 610
6. 소득금액조정합계표 및 명세서 ···················································· 672
7. 법인세 과세표준 및 세액조정계산서 ·········································· 673
8. 법인의 세액감면 및 세액공제 ······················································ 678
9. 법인세신고 및 부속서류 ······························································· 695
Chapter 4 최신 기출문제 연습 ㆍ 703
제112회 기출문제 ················································································ 704
제113회 기출문제 ················································································ 716
제114회 기출문제 ················································································ 730
제115회 기출문제 ················································································ 744
제116회 기출문제 ················································································ 758
제117회 기출문제 ················································································ 772
제118회 기출문제 ················································································ 785
제119회 기출문제 ················································································ 797
제120회 기출문제 ················································································ 811
제121회 기출문제 ················································································ 825
제122회 기출문제 ················································································ 839
제123회 기출문제 ················································································ 853
Chapter 5 최신 기출문제 해답 ㆍ 867
Part 1 이 론 편
Chapter 1 일반기업회계기준 ㆍ 13
1. 재무보고의 개념체계 ······································································· 14
2. 회계변경 및 오류정정(5장) ····························································· 27
3. 금융자산 및 금융부채(6장) ····························································· 31
4. 재고자산(일반회계기준 제7장) ······················································· 39
5. 유형자산(일반기업회계기준 10장) ················································· 43
6. 무형자산(일반기업회계기준 11장) ················································· 49
7. 충당부채(일반기업회계기준 14장) ················································· 55
8. 자본(일반기업회계기준 15장) ························································· 57
9. 수익의 인식(일반기업회계기준 16장) ··········································· 59
10. 차입원가의 자본화(일반기업회계기준 18장) ····························· 63
11. 종업원의 급여(일반기업회계기준 21장) ····································· 66
12. 법인세 회계(일반기업회계기준 22장) ········································· 71
13. 중소기업특례(일반기업회계기준 31장) ······································· 74
Chapter 2 원가관리회계 ㆍ 77
1. 원가관리회계의 이해 ······································································· 78
2. 원가의 배분 ······················································································· 85
3. 제조간접원가의 배부 ······································································· 87
4. 부문별 원가계산 ··············································································· 90
5. 개별 원가계산 ··················································································· 99
6. 종합원가계산 ··················································································· 104
7. 결합 원가계산 ················································································· 115
8. 표준 원가계산 ················································································· 127
Chapter 3 부가가치세 ㆍ 143
1. 부가가치세 총설 ············································································· 144
2. 부가가치세의 과세거래 ································································· 152
3. 공급시기와 공급장소 ····································································· 160
4. 영세율과 면세 ················································································· 163
5. 과세표준의 계산 ············································································· 170
6. 거래징수와 세금계산서 ································································· 181
7. 매입세액의 계산 ············································································· 187
8. 겸영사업자의 세액계산 특례 ························································ 197
9. 부가가치세 신고와 납부 ······························································· 203
10. 간이과세제도 ················································································· 212
Chapter 4 원천징수 ㆍ 219
1. 소득세법 총칙 ················································································· 220
2. 이자와 배당소득금액의 계산 ························································ 227
3. 사업소득과 근로소득 금액의 계산 ·············································· 235
4. 연금소득과 기타소득금액의 계산 ················································ 248
5. 소득금액 계산 및 세액계산의 특례 ············································ 258
6. 종합소득 과세표준의 계산 ··························································· 260
7. 종합소득세액의 계산 ····································································· 272
8. 소득세의 신고 및 납부 ································································· 288
9. 퇴직소득세의 산출과 납부 ··························································· 293
Chapter 5 법인세 ㆍ 299
1. 법인세 총칙 ····················································································· 300
2. 법인세의 계산 구조 ······································································· 306
3. 익금회계 ··························································································· 326
4. 손금회계 ··························································································· 341
5. 손금의 항목별 세무조정 ······························································· 345
6. 고정자산의 감가상각 ····································································· 373
7. 익금과 손금의 귀속시기 ······························································· 396
8. 자산 및 부채의 평가손익 ····························································· 404
9. 충당금에 관한 세무조정 ······························································· 414
10. 부당행위계산의 부인 ··································································· 426
11. 과세표준과 세액의 계산 ····························································· 435
12. 법인세 신고와 납부 ····································································· 447
Part 2 실 무 편
Chapter 1 부가가치세 실무 ㆍ 453
1. 부가가치세 신고 ··········································································· 454
2. 부가가치세 부속명세서 ································································· 460
3. 부가가치세법상 가산세 계산 ························································ 498
Chapter 2 원천징수 실무 ㆍ 507
1. 근로소득 및 연말정산 관리 ·························································· 508
2. 근로소득의 연말정산 및 원천징수 영수증 ································ 524
3. 중도퇴사자의 연말정산 및 퇴직소득자료 ·································· 546
4. 사업소득 및 기타소득자료의 관리 ·············································· 553
5. 원천세 전자신고 제작 ··································································· 564
Chapter 3 법인세 실무 ㆍ 569
1. 기초정보관리 ··················································································· 570
2. 표준재무제표의 이월 ····································································· 572
3. 수입금액조정 ··················································································· 579
4. 감가상각비조정 ··············································································· 600
5. 과목별 세무조정 ············································································· 610
6. 소득금액조정합계표 및 명세서 ···················································· 672
7. 법인세 과세표준 및 세액조정계산서 ·········································· 673
8. 법인의 세액감면 및 세액공제 ······················································ 678
9. 법인세신고 및 부속서류 ······························································· 695
Chapter 4 최신 기출문제 연습 ㆍ 703
제112회 기출문제 ················································································ 704
제113회 기출문제 ················································································ 716
제114회 기출문제 ················································································ 730
제115회 기출문제 ················································································ 744
제116회 기출문제 ················································································ 758
제117회 기출문제 ················································································ 772
제118회 기출문제 ················································································ 785
제119회 기출문제 ················································································ 797
제120회 기출문제 ················································································ 811
제121회 기출문제 ················································································ 825
제122회 기출문제 ················································································ 839
제123회 기출문제 ················································································ 853
Chapter 5 최신 기출문제 해답 ㆍ 867
저자
저자
이대우
[약 력]
ㆍ 경일대학교 대학원 경영학박사 (세무회계전공)
ㆍ 영남대학교 경영대학원 석사 (회계학전공)
ㆍ 2012년 고용노동부 직업훈련 우수교원 국무총리상 수상
ㆍ 2013년 고용노동부 스타훈련교사 (사무관리분야 국내유일)
ㆍ 2020년 고용노동부장관 표창
ㆍ (전) 대구시 공무원 연수원 전산세무회계 연수강사
대구지방세무사회 개정회계기준서 연수강사
육서당 고시학원 7,9급 공무원 회계학, 세법
영남대 사회교육원 경영학과 외래교수
경일대 세무회계학과 겸임교수
ㆍ (현) 대구미래경영교육원장(회계학,세법,전산세무회계)
한국기술교육대학교 능력개발원 NCS강사
한국기술교육대학교 능력개발원 HRD강사
한국능률협회 경영분석, 재무회계 강사
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ㆍ 마스터 전산세무 1급(도서출판 다음)
ㆍ 마스터 전산세무 2급(도사출판 다음)
ㆍ 마스터 전산회계 1급(도서출판 다음)
ㆍ 마스터 전산회계 2급(도서출판 다음)
ㆍ 마스터 전산회계합본(도서출판 다음)
ㆍ 경일대학교 대학원 경영학박사 (세무회계전공)
ㆍ 영남대학교 경영대학원 석사 (회계학전공)
ㆍ 2012년 고용노동부 직업훈련 우수교원 국무총리상 수상
ㆍ 2013년 고용노동부 스타훈련교사 (사무관리분야 국내유일)
ㆍ 2020년 고용노동부장관 표창
ㆍ (전) 대구시 공무원 연수원 전산세무회계 연수강사
대구지방세무사회 개정회계기준서 연수강사
육서당 고시학원 7,9급 공무원 회계학, 세법
영남대 사회교육원 경영학과 외래교수
경일대 세무회계학과 겸임교수
ㆍ (현) 대구미래경영교육원장(회계학,세법,전산세무회계)
한국기술교육대학교 능력개발원 NCS강사
한국기술교육대학교 능력개발원 HRD강사
한국능률협회 경영분석, 재무회계 강사
[저 서]
ㆍ 마스터 전산세무 1급(도서출판 다음)
ㆍ 마스터 전산세무 2급(도사출판 다음)
ㆍ 마스터 전산회계 1급(도서출판 다음)
ㆍ 마스터 전산회계 2급(도서출판 다음)
ㆍ 마스터 전산회계합본(도서출판 다음)
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