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Part 1 이 론 편
Chapter 1 일반기업회계기준 ㆍ 11
1. 재무보고의 개념체계 ······································································· 14
2. 회계변경 및 오류정정(5장) ····························································· 25
3. 금융자산 및 금융부채(6장) ····························································· 29
4. 재고자산(일반회계기준 제7장) ······················································· 37
5. 유형자산(일반기업회계기준 10장) ················································· 41
6. 무형자산(일반기업회계기준 11장) ················································· 47
7. 충당부채(일반기업회계기준 14장) ················································· 53
8. 자본(일반기업회계기준 15장) ························································· 55
9. 수익의 인식(일반기업회계기준 16장) ··········································· 57
10. 차입원가의 자본화(일반기업회계기준 18장) ····························· 60
11. 종업원의 급여(일반기업회계기준 21장) ····································· 63
12. 법인세 회계(일반기업회계기준 22장) ········································· 67
13. 중소기업특례(일반기업회계기준 31장) ······································· 70

Chapter 2 원가관리회계 ㆍ 73
1. 원가관리회계의 이해 ······································································· 74
2. 원가의 배분 ······················································································· 81
3. 제조간접원가의 배부 ······································································· 85
4. 부문별 원가계산 ··············································································· 92
5. 개별 원가계산 ··················································································· 99
6. 종합원가계산 ··················································································· 105
7. 결합 원가계산 ················································································· 114
8. 표준 원가계산 ················································································· 123

Chapter 3 부가가치세 ㆍ 137
1. 부가가치세 총설 ············································································· 138
2. 부가가치세의 과세거래 ································································· 146
3. 공급시기와 공급장소 ····································································· 153
4. 영세율과 면세 ················································································· 156
5. 과세표준의 계산 ············································································· 163
6. 거래징수와 세금계산서 ································································· 174
7. 매입세액의 계산 ············································································· 180
8. 겸영사업자의 세액계산 특례 ························································ 189
9. 부가가치세 신고와 납부 ······························································· 195
10. 간이과세제도 ················································································· 204

Chapter 4 원천징수 ㆍ 211
1. 소득세법 총칙 ················································································· 212
2. 이자와 배당소득금액의 계산 ························································ 219
3. 사업소득과 근로소득 금액의 계산 ·············································· 226
4. 연금소득과 기타소득금액의 계산 ················································ 237
5. 소득금액 계산 및 세액계산의 특례 ············································ 246
6. 종합소득 과세표준의 계산 ··························································· 248
7. 종합소득세액의 계산 ····································································· 259
8. 소득세의 신고 및 납부 ································································· 274
9. 퇴직소득세의 산출과 납부 ··························································· 279

Chapter 5 법인세 ㆍ 383
1. 법인세 총칙 ····················································································· 284
2. 법인세의 계산 구조 ······································································· 289
3. 익금회계 ··························································································· 308
4. 손금회계 ··························································································· 323
5. 손금의 항목별 세무조정 ······························································· 327
6. 익금과 손금의 귀속시기 ······························································· 361
7. 자산 및 부채의 평가손익 ····························································· 368
8. 고정자산의 감가상각 ····································································· 378
9. 충당금 ······························································································· 390
10. 부당행위계산의 부인 ··································································· 402
11. 과세표준과 세액의 계산 ····························································· 409
12. 법인세 신고와 납부 ····································································· 421

Part 2 실 무 편
Chapter 1 부가가치세 실무 ㆍ 427
1. 부가가치세 신고 ··········································································· 428
2. 부가가치세 부속명세서 ································································· 433
3. 부가가치세법상 가산세 계산 ························································ 468
4. 부가가치세 전자신고서 제작 ························································ 476

Chapter 2 원천징수 실무 ㆍ 485
1. 근로소득 및 연말정산 관리 ·························································· 486
2. 근로소득의 연말정산 및 원천징수 영수증 ································ 500
3. 중도퇴사자의 연말정산 및 퇴직소득자료 ·································· 520
4. 사업소득 및 기타소득자료의 관리 ·············································· 527
5. 원천세 전자신고 제작 ··································································· 537

Chapter 3 법인세 실무 ㆍ 543
1. 기초정보관리 ··················································································· 544
2. 표준재무제표의 이월 ····································································· 546
3. 수입금액조정 ··················································································· 553
4. 감가상각비조정 ··············································································· 572
5. 과목별 세무조정 ············································································· 583
6. 소득금액조정합계표 및 명세서 ···················································· 642
7. 법인세 과세표준 및 세액조정계산서 ·········································· 643
8. 법인의 세액감면 및 세액공제 ······················································ 648
9. 법인세신고 및 부속서류 ······························································· 665

Chapter 4 최신 기출문제 연습 ㆍ 669
제100회 기출문제 ················································································ 670
제101회 기출문제 ················································································ 683
제102회 기출문제 ················································································ 697
제103회 기출문제 ················································································ 712
제104회 기출문제 ················································································ 726
제105회 기출문제 ················································································ 739
제106회 기출문제 ················································································ 751
제107회 기출문제 ················································································ 764
제108회 기출문제 ················································································ 777
제109회 기출문제 ················································································ 790
제110회 기출문제 ················································································ 804
제111회 기출문제 ················································································ 817

Chapter 5 최신 기출문제 해답 ㆍ 831

저자소개

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출간작으로 『전산세무 1급 이론 실기(2007)』 등이 있다.

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가천대학교대학원회계세무학과(박사과정), 숭실대학교경영대학원회계세무학과(경영학석사), (전)서울구로ㆍ동대문ㆍ서초여성인력개발센터 (전)한양능력개발원, (전)한양여자대학교 경영학과 강사, (전)코스코 인재개발원, (전)epsskorea 전산세무 인터넷강사, (전)홍익직업전문학교, (전)조세일보 재경관리사 강사, (전)이지홍세무회계사무소, (전)웅지세무대학교 세무정보학과 겸임교수, (전)송승옥세무회계사무소, (전)더존 E&H 평생교육원 법인세 교수, (현)인천명문직업전문학교교장, (현)한국능률협회 외부교수(재무 및 경영분석과정).

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국세청 회계학 강사, 경기대학교 사회교육원 세무회계 강사, 오산대학 평생교육원 세무회계 강사, 삼일금융연수원 회계학 세무회계 강사, 미래교육연구원 회계학 세무회계 강사, 한국학원 원장, 전산세무회계 담당을 거쳐 현재 웅지세무대학 전산세무회계 교수, 한국 IT전문학교 전산세무회계 담당강사로 활동하고 있다.

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숭실대학교 대학원 회계학과 박사과정 수료(회계학), 숭실대학교 경영대학원 회계세무학과 석사(회계학), 전(前) : ㈜한양능력개발원 회계교수/코스코 인재개발원 회계 교수, ㈜홍익직업전문학교 외래교수/이지홍세무회계사무소 근무, 송승옥세무회계사무소 근무/이원식세무회계사무소 근무. 현(現) : 서일대학교 세무학과 강사, 시흥시 새일센터 세무 부문 교수, 위드택스 세무회계사무소 실장이다. 저서로 『a-t전산세무회계시리즈』(회계와세무 2013), 『패스원 전산세무 및 전산회계시리즈』(에이티 패스원 2021) 등이 있다.

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