회맹탈출을 위한 3주간의 회계여행

Prologue 회계여행, 그 닻을 올리자!················································· 2

제1주 재무제표를 이해하자

Ⅰ-1일 회계의 정수, 재무제표···································· 10

Ⅰ-2일 재무상태표·················································· 18

Ⅰ-3일 손익계산서·················································· 30

[보론] 복식부기의 장부기록······························ 42

Ⅰ-4일 현금흐름표·················································· 48

Ⅰ-5일 회계부정의 예방, 회계감사······························· 56

Ⅰ-6일 재무제표 100% 활용, 재무제표분석··················· 64

Ⅰ-7일 WRAP UP················································· 78

[부록] 삼성전자(주)의 2020년도 감사보고서와 재무제표 ··· 83

제2주 세금을 극복하자

Ⅱ-1일 세금은 죽음도 피하지 못한다·························· 100

Ⅱ-2일 억울한 세금은 내지 말자······························· 110

Ⅱ-3일 소비자가 부담하는 부가가치세························ 118

Ⅱ-4일 개인사업자의 소득세···································· 128

Ⅱ-5일 법인사업자의 법인세···································· 138

Ⅱ-6일 장부기장과 세금신고···································· 144

Ⅱ-7일 WRAP UP··············································· 150


제3주 원가로 길을 찾자


Ⅲ-1일 왜,원가인가?············································· 156

Ⅲ-2일 원가계산 어떻게 하나?·································· 170

Ⅲ-3일 원가절감의 비법·········································· 182

Ⅲ-4일 손익분기점 찾기·········································· 196

Ⅲ-5일 원가로 선택하라·········································· 204

Ⅲ-6일 순간의 선택이 10년을 좌우한다······················ 214

Ⅲ-7일 WRAP UP··············································· 228


Epilogue 새로운 세상을 발견하다!··············································· 234

정명환 고려대학교에서 경영학박사를 취득하였으며 공인회계사이다. 오랫동안 경성대학교 회계학과 교수로 재임(1981년~2020년)한 후 지금은 공인회계사로 활동하고 있다.

경성대학교 교수 재임 중 기획처장, 상경대학장, 경영대학원장 등을 역임하였고, 미국 일리노이대학과 일본 고베대학에 교환교수로 다녀왔다.

21권의 저역서와 54편의 논문을 저술하였으며, 한국회계학회로부터 학술상, 한국공인회계사회로부터 우수논문상을 수상하였고, 교육에 대한 공로로 홍조근정훈장을 수여받았다.

저자는 특히 간편회계가이드(2013년), 성공하는 사람들의 원가마인드(2013년), 알기 쉬운 세금가이드(2017년) 등의 저술을 통해 회계 지식을 보급하기 위해 힘쓰고 있다.