컴팩트 전산세무 2급

김혜진 지음

교육과학사 2024년 06월 30일 출간

작품소개

책소개

회계, 부가가치세 그리고 소득세 업무를 처리할 수 있는 능력을 확인하기 위한 가장 대표적인 국가공인 자격시험이 전산세무 2급 자격시험이다. 전산회계 자격시험의 범위에 더하여 부가가치세에 대한 이해를 바탕으로 부가가치세신고서와 부속명세서를 작성하고 신고할 수 있는 능력, 소득세에 대한 전반적인 이해와 원천징수, 연말정산에 대한 전산처리 능력이 추가적으로 요구되는 자격시험이다. 전산회계에 비해서 전산프로그램의 운용 능력이 더 요구되지만, 전산세무 시험은 회계, 부가가치세, 소득세에 대한 이해의 정도를 확인하고자 하는 시험이다.
본 교재의 Part 1은 재무회계, 원가회계, 부가가치세, 소득세를 제목과 같이 컴팩트하게 정리하고 있다. 회계학은 전산세무 2급의 내용을 추가하여 정리하였고, 부가가치세와 소득세는 기본부터 전반적인 내용을 정리하였다. 특히 소득세의 연말정산 부분을 정독하면 전산프로그램 운용에 큰 도움이 될 것이다. Part 2에서는 기본적인 예제 이외에 종합 예제를 통해 전산프로그램 운용을 연습할 수 있도록 하였으며, Part 3에서는 기출문제를 통해 실전과 같은 연습을 할 수 있도록 구성하였다. Part 1부터 학습하는 것이 기본 순서이나, Part 2부터 시작하여 의문이 들거나 기억나지 않는 부분을 Part 1에서 찾아 확인하는 방법도 효율적인 학습법이 될 것이다.

목차

머리말 / 2

Part 1 이론 정리

제1장 재무회계 ··························································································7
제1절 재무회계 일반 ····································································7
제2절 당좌자산 ···········································································21
제3절 재고자산 ···········································································27
제4절 투자자산 ···········································································36
제5절 유형자산 ···········································································42
제6절 무형자산 ···········································································55
제7절 부채 ··················································································60
제8절 자본 ··················································································68
제9절 수익과 비용 ·····································································77
제10절 회계변경과 오류수정 ·······················································83

제2장 원가회계 ························································································89
제1절 원가회계 일반 ··································································89
제2절 원가의 흐름과 제조원가명세서 ·······································98
제3절 부문별 원가계산 ·························································· ····· ·······103
제4절 개별원가계산 ································································ ····· ······108
제5절 종합원가계산 ································································· ····· ·····113

제3장 부가가치세 ··················································································121
제1절 부가가치세 일반 ························································ ····· ·········121
제2절 과세거래 ····································································· ····· ········127
제3절 영세율과 면세 ····························································· ····· ·······134
제4절 거래의 증빙과 과세표준 ·········································· ····· ··········138
제5절 납부세액의 계산 ························································ ····· ·········144
제6절 신고납부 및 환급 ······················································· ····· ········150
제7절 간이과세자 ··································································· ····· ·······156

제4장 소득세 ···················································································· ····· ·······165
제1절 소득세 일반 ························ ····· ················································165
제2절 종합소득 ···································· ····· ·········································169
제3절 원천징수와 연말정산 ························· ····· ·································177
제4절 소득세 신고납부 ····································· ····· ····························188

Part 2 실무 프로그램 운용

제1장 회계관리와 전표입력 ·················································· ············· ············197
제1절 전산 프로그램 시작 ················································ ····· ···········197
제2절 전기분 재무제표 등 입력 ····································· ····· ······· ···········200
제3절 전표 입력과 전자세금계산서 발행 ················ ······· ····· ·········· ··········204

제2장 부가가치세 신고 ····················································· ·························217
제1절 부가가치세신고서와 부속서류······················ ······················217
제2절 전자신고 ························································ ······ ····················247
제3절 부가가치세신고서와 명세서 종합예제···· ····· ······· ····· ···· ······················251

제3장 결산 ····························································································265

제4장 원천징수 ·················································································· ·········271
제1절 사원등록과 부양가족명세 입력 ··································· ····· ····· ·······271
제2절 급여자료 입력과 원천징수이행상황신고서 작성 ········· ····· ····· ············276
제3절 연말정산추가자료 입력 ············································· ····· ····· ·········282
제4절 연말정산 종합예제 ····················································· ····· ····· ········291

Part 3 전산세무 기출문제
제104회 기출문제 ·················································································301
제105회 기출문제 ·················································································318
제106회 기출문제 ·················································································338
제107회 기출문제 ·················································································361
제109회 기출문제 ·················································································384
제110회 기출문제 ·················································································407

찾아보기 ···································································································431

인물정보

저자(글) 김혜진

계명대학교 경영학 박사
합병공시의 정보효과에 대한 박사학위논문으로 한국연구재단의 연구장려금지원사업에 선정되었으며, 융합적 회계교육의 효과를 주제로 한 연구가 2018년 한국연구재단의 신진연구자지원사업에 선정되었다. 현재 계명대학교 경영대학에서 전산세무, 세금입문, 문화예술로이해하는경영과회계 등을 가르치고 있다.
<저서>
∙ 예술로 풀어낸 회계; 마음으로 이해하기, 도서출판 청람, (2020 세종도서)
∙ K-IFRS 회계원리, 경문사, (2019)
∙ 생활과 세금, 율곡출판사, (2023)
∙ 기초부터 익히는 전산회계 1ㆍ2급, 교육과학사, (2024)