PLUS+ 전산회계 1급: 이론+실기
도서명:PLUS+ 전산회계 1급: 이론+실기
저자/출판사:홍선희/세학사
쪽수:712쪽
출판일:2024-02-29
ISBN:9788966226672
목차
PART 01 이론편
제01장 재무 회계
Section 01 회계의 정의와 목적·····························································33
Section 02 회계 이론 구조와 재무제표·················································44
Section 03 유동 자산············································································65
Section 04 비유동 자산·········································································83
Section 05 부 채···················································································94
Section 06 자 본·················································································103
Section 07 수익과 비용······································································111
Section 08 영업 외 수익·····································································121
Section 09 영업 외 비용·····································································124
Section 10 법인세 등(법인세 비용) ·····················································126
제02장 부가가치세
Section 01 부가가치세의 개념····························································144
Section 02 부가가치세법 총칙····························································151
Section 03 사업자 등록······································································161
Section 04 과세 대상··········································································167
Section 05 영세율과 면세···································································177
Section 06 과세 표준의 계산······························································186
Section 07세금계산서와 영수증·························································200
Section 08 매입 세액 공제와 납부 세액 계산····································207
Section 09 간이 과세··········································································223
Section 10 보 칙················································································229
제03장 원가 회계
Section 01 원가 회계의 기초 개념······················································237
Section 02 원가의 분류······································································241
Section 03 요소별 원가 계산······························································258
Section 04 부문별 원가 계산······························································271
Section 05개별 원가 계산··································································280
Section 06 종합 원가 계산··································································289
PART 02 실습편(회계정보시스템의 운용)
제01장 KcLep Academy의 시작
Section 01 KcLep Academy의 시작·················································317
제02장 기초 정보 등록
Section 01 기초정보관리····································································328
제03장 전표 입력과 부가가치세
Section 01 전표 입력과 부가가치세····················································380
제04장 감가상각
Section 01 감가상각···········································································442
제05장 결산 및 재무제표
Section 01 결산 및 마감에 대하여······················································452
Section 02 결산정리사항····································································454
Section 03 KcLep(케이렙) P/G 결산 작업 순서·································459
Section 04 결산프로그램의 운영·························································460
제06장 재무제표 및 장부조회
Section 01 재무제표 작성 및 장부조회···············································472
Section 02 재무제표 작성시 중요 점검 사항·······································473
Section 03 재무제표 조회 화면으로 보기···········································474
Section 04 출력 장부관리···································································478
제07장 데이터 관리
Section 01 데이터 관리······································································492
PART 03 직무능력평가(Jump Up 마무리 학습편)
제01장 분야별 집중연구문제
Section 01 직무능력평가 1(이론정리문제) ·········································503
Section 02 직무능력평가 2(실무모의고사) ·········································524
제02장 포트폴리오(실전종합모의고사)
제03장 기출문제
PART 04 부록 | 정답 및 해설
정답 및 해설 ㆍ 652
