장바구니 담기 close

장바구니에 상품을 담았습니다.

기업경리회계실무(분개와 전표관리)

  • 박정근
  • |
  • 세학사
  • |
  • 2019-03-02 출간
  • |
  • 471페이지
  • |
  • 190 X 261 X 22 mm /876g
  • |
  • ISBN 9788966224869
판매가

26,000원

즉시할인가

25,740

카드할인

773원(즉시할인 3%)

적립금

260원 적립(1%적립)

배송비

무료배송

(제주/도서산간 배송 추가비용:3,000원)

추가혜택

네이버페이 무조건 1%적립+ 추가 1%적립

수량
+ -
총주문금액
25,740

※ 스프링제본 상품은 반품/교환/환불이 불가능하므로 신중하게 선택하여 주시기 바랍니다.

목차

Part 회계상 거래 인식하기

 

 제01장 회계상 거래의 이해 · 11

 1. 회계상 거래 ·························································································· 11

 2. 회계의 정의 ·························································································· 12

 3. 회계정보이용자의 의사결정 ······························································· 13

 4. 유용한 회계정보 ·················································································· 14

 5. 기본개념 ································································································ 14

 수행평가 / 17

 

제02장 거래요소의 결합관계 · 19

 1. 계정과 계정과목 ·················································································· 19

 2. 재무상태표와 계정과목 ······································································· 21

 3. 손익계산서와 계정과목 ······································································· 28

 4. 거래의 8요소 ························································································ 33

 수행평가 / 38

 

제03장 거래의 종류 · 43

 1. 거래의 종류 ·························································································· 43

 수행평가 / 45

 

제04장 거래의 이중성과 대차평균의 원리 · 48

 1. 거래의 이중성 ······················································································ 48

 2. 대차평균의 원리 ·················································································· 49

차례...

 

3. 분개와 전표 ·························································································· 50

 수행평가 / 56

 

제05장 계정과목별 분개 · 68

 1. 현금및현금성자산 ················································································ 68

 수행평가 / 77

 2. 단기금융자산 ························································································ 82

 수행평가 / 89

 3. 재고자산 ································································································ 95

 수행평가 / 122

 4. 매출채권과 매입채무 ········································································· 138

 수행평가 / 153

 5. 기타채권과 채무 ················································································ 174

 수행평가 / 188

 6. 투자자산과 기타유동자산 ································································· 196

 수행평가 / 201

 7. 유형자산 ······························································································ 205

 수행평가 / 223

 8. 무형자산 ······························································································ 233

 수행평가 / 240

 9. 부 채 ··································································································· 247

 수행평가 / 252

 10. 개인기업의 자본금과 인출금 ·························································· 255

 수행평가 / 262

 11. 사 채 ································································································· 271

 수행평가 / 285

 

 12. 주 식 ································································································· 293

 수행평가 / 301 교수·학습 방법 / 312

 평 가 / 313 직무능력평가 문제 / 315

 

 

02 Part 전표 작성하기

 

 제06장 입금전표, 출금전표, 대체전표의 구분 · 341

 1. 전 표 ································································································· 341

 

제07장 입금전표작성 · 345

 1. 입금전표 ······························································································ 345

 2. 출금전표 작성 순서 ··········································································· 346

 

제08장 출금전표작성 · 347

 1. 출금전표 ······························································································ 347

 2. 출금전표 작성 순서 ··········································································· 348

 

제09장 대체전표작성 · 349

 1. 대체전표 ······························································································ 349

 2. 대체전표 작성 순서 ··········································································· 350

 수행평가 / 351 교수·학습 방법 / 354

 평 가 / 355 직무능력평가 문제 / 357

 

 

03 Part 증빙서류 관리하기

 

 제10장 필요 관련서류와 증빙여부 검토 · 361

 1. 거래증빙 서류 ·················································································· 361

 2. 적격증빙 서류의 종류 ····································································· 362

 3. 적격증빙 서류 관리 ········································································· 371

 수행평가 / 375

 

제11장 증빙서류 구분 및 대조 · 381

 1. 적격증빙 ···························································································· 381

 2. 매 출 ································································································ 381

 3. 인건비 ································································································ 382

 4. 복리후생비 ························································································ 382

 5. 여비교통비 ························································································ 384

 6. 임차료 ································································································ 385

 7. 접대비 ································································································ 386

 8. 광고선전비 ························································································ 387

 9. 지급수수료 ························································································ 388

 10. 통신비 ································································································ 389

 11. 세금과공과 ························································································ 389

 12. 차량유지비 ························································································ 389

 13. 교육훈련비 ························································································ 390

 14. 지급수수료 ························································································ 390

 15. 위약금, 포상금, 손해배상금 ··························································· 391

 16. 보험료, 지급이자 ············································································· 391

 

 17. 운반비 ································································································ 391

 18. 기부금 ································································································ 392

 19. 자산취득과 지출증빙 ······································································· 392

 수행평가 / 394

 

제12장 증빙서류 관리 · 396

 1. 지출에 대한 증빙서류 관리 ····························································· 396

 2. 각종 비용에 대한 증빙자료 ····························································· 396

 3. 금융자산 등에 대한 증빙자료 ·························································· 398

 4. 국가채권, 등기자산, 임차보증금 등에 대한 증빙자료 ················· 398

 5. 재고자산에 대한 증빙자료 ······························································· 399

 6. 받을 채권 등에 대한 증빙자료 ························································ 399

 7. 기타의 비유동자산에 대한 증빙자료 ·············································· 400

 8. 증빙서류의 관리 및 보존 ································································· 400

 수행평가 / 401 교수·학습 방법 / 403

 평 가 / 404 직무능력평가 문제 / 406

 

04 Part 해 답

Part 01 회계상 거래 인식하기 · 417

 Part 02 전표 작성하기 · 466

 Part 03 증빙서류 관리하기 · 468

교환 및 환불안내

도서교환 및 환불
  • 상품불량 및 오배송등의 이유로 반품하실 경우, 반품배송비는 무료입니다.
  • 고객님의 변심에 의한 반품,환불,교환시 택배비는 본인 부담입니다.
  • 상담원과의 상담없이 교환 및 반품으로 반송된 물품은 책임지지 않습니다.
  • 반품신청시 반송된 상품의 수령후 환불처리됩니다.(카드사 사정에 따라 카드취소는 시일이 3~5일이 소요될 수 있습니다.)
  • 주문하신 상품의 반품,교환은 상품수령일로 부터 7일이내에 신청하실 수 있습니다.
  • 상품이 훼손된 경우 반품 및 교환,환불이 불가능합니다.
  • 반품/교환시 고객님 귀책사유로 인해 수거가 지연될 경우에는 반품이 제한될 수 있습니다.
  • 스프링제본 상품은 교환 및 환불이 불가능 합니다.
  • 군부대(사서함) 및 해외배송은 불가능합니다.
  • 오후 3시 이후 상담원과 통화되지 않은 취소건에 대해서는 고객 반품비용이 발생할 수 있습니다.
반품안내
  • 마이페이지 > 나의상담 > 1 : 1 문의하기 게시판 또는 고객센터 1800-7327
교환/반품주소
  • 경기도 파주시 문발로 211 1층 / (주)북채널 / 전화 : 1800-7327
  • 택배안내 : CJ대한통운(1588-1255)
  • 고객님 변심으로 인한 교환 또는 반품시 왕복 배송비 5,000원을 부담하셔야 하며, 제품 불량 또는 오 배송시에는 전액을 당사에서부담 합니다.