<![CDATA[
<p><span data-ke-size="size18">이론은 어렵더라도 꼭 들으셔야 합니다</span><span data-ke-size="size18">. </span><span data-ke-size="size18">재무회계 </span><span data-ke-size="size18">– </span><span data-ke-size="size18">원가회계 </span><span data-ke-size="size18">– </span><span data-ke-size="size18">부가가치세 </span><span data-ke-size="size18">– </span><span data-ke-size="size18">소득세 순으로 이론강의를 먼저 노트 정리하면서 들으시기 바랍니다</span><span data-ke-size="size18">. </span></p><p style="text-align: left;"><span data-ke-size="size18">참고도서 </span><span data-ke-size="size18">: </span><span data-ke-size="size18">강선생 전산세무</span><span data-ke-size="size18">2</span><span data-ke-size="size18">급- <a href="http://www.nanumant.com" target="_top" class="ke-link">www.nanumant.com </a>   </span><span data-ke-size="size18">나눔 출판사 </span></p><p style="text-align: left;"> </p><p style="text-align: left;">재무회계이론</p><div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td><span data-ke-size="size18">chapter</span><span style="color: #000000;" data-ke-size="size18">1. </span><span style="color: #000000;" data-ke-size="size18">회계의 첫걸음</span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">1. </span><span style="color: #000000;" data-ke-size="size14">회계개념과순환과정</span><span style="color: #000000;" data-ke-size="size14">(1) <a href="https://youtu.be/Yw8tW6nIQYM" target="_top" class="ke-link">https://youtu.be/Yw8tW6nIQYM</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">2. </span><span style="color: #000000;" data-ke-size="size14">회계개념과순환과정</span><span style="color: #000000;" data-ke-size="size14">(2) <a href="https://youtu.be/NNokoaG9_vo" target="_top" class="ke-link">https://youtu.be/NNokoaG9_vo</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">3. </span><span style="color: #000000;" data-ke-size="size14">회계개념과순환과정</span><span style="color: #000000;" data-ke-size="size14">(3) <a href="https://youtu.be/aBLQx1xgCgs" target="_top" class="ke-link">https://youtu.be/aBLQx1xgCgs</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">4. </span><span style="color: #000000;" data-ke-size="size14">회계개념과순환과정</span><span style="color: #000000;" data-ke-size="size14">(4) <a href="https://youtu.be/Fm4Pc6B0W_Y" target="_top" class="ke-link">https://youtu.be/Fm4Pc6B0W_Y</a></span></td></tr><tr><td><span data-ke-size="size14"> </span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size18">chapter2. </span><span style="color: #000000;" data-ke-size="size18">재무제표의 작성과 표시를 위한 개념체계</span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">1. </span><span style="color: #000000;" data-ke-size="size14">재무제표의 작성과 표시를 위한 개념체계 </span><span style="color: #000000;" data-ke-size="size14"><a href="https://youtu.be/TrSO_DlU_lU" target="_top" class="ke-link">https://youtu.be/TrSO_DlU_lU</a></span></td></tr><tr><td><span data-ke-size="size14"> </span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size18">chapter3. </span><span style="color: #000000;" data-ke-size="size18">계정과목별 회계처리</span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">1. </span><span style="color: #000000;" data-ke-size="size14">현금및현금성자산 </span><span style="color: #000000;" data-ke-size="size14"><a href="https://youtu.be/SMh31DmbVI0" target="_top" class="ke-link">https://youtu.be/SMh31DmbVI0</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">2. </span><span style="color: #000000;" data-ke-size="size14">재고자산</span><span style="color: #000000;" data-ke-size="size14">(1) <a href="https://youtu.be/QluYmA0R6qs" target="_top" class="ke-link">https://youtu.be/QluYmA0R6qs</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">3. </span><span style="color: #000000;" data-ke-size="size14">재고자산</span><span style="color: #000000;" data-ke-size="size14">(2) <a href="https://youtu.be/TIHMMjcwKjI" target="_top" class="ke-link">https://youtu.be/TIHMMjcwKjI</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">4. </span><span style="color: #000000;" data-ke-size="size14">재고자산</span><span style="color: #000000;" data-ke-size="size14">(3) <a href="https://youtu.be/zmly7XICYds" target="_top" class="ke-link">https://youtu.be/zmly7XICYds</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">5. </span><span style="color: #000000;" data-ke-size="size14">매출채권과기타채권 </span><span style="color: #000000;" data-ke-size="size14"><a href="https://youtu.be/9ngVKxKW0FQ" target="_top" class="ke-link">https://youtu.be/9ngVKxKW0FQ</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">6. </span><span style="color: #000000;" data-ke-size="size14">대손회계 </span><span style="color: #000000;" data-ke-size="size14"><a href="https://youtu.be/6_pFp91BryM" target="_top" class="ke-link">https://youtu.be/6_pFp91BryM</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">7. </span><span style="color: #000000;" data-ke-size="size14">지분증권</span><span style="color: #000000;" data-ke-size="size14">(1) <a href="https://youtu.be/_f0b5ccHeFw" target="_top" class="ke-link">https://youtu.be/_f0b5ccHeFw</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">8. </span><span style="color: #000000;" data-ke-size="size14">지분증권</span><span style="color: #000000;" data-ke-size="size14">(2) <a href="https://youtu.be/oL_6rD2ouJU" target="_top" class="ke-link">https://youtu.be/oL_6rD2ouJU</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">9. </span><span style="color: #000000;" data-ke-size="size14">지분증권</span><span style="color: #000000;" data-ke-size="size14">(3) <a href="https://youtu.be/wcUG2hS2Ds4" target="_top" class="ke-link">https://youtu.be/wcUG2hS2Ds4</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">10. </span><span style="color: #000000;" data-ke-size="size14">채무증권</span><span style="color: #000000;" data-ke-size="size14">(1) <a href="https://youtu.be/TGhP2Cp6Ykk" target="_top" class="ke-link">https://youtu.be/TGhP2Cp6Ykk</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">11. </span><span style="color: #000000;" data-ke-size="size14">유형자산</span><span style="color: #000000;" data-ke-size="size14">(1) <a href="https://youtu.be/q5VwApYiobo" target="_top" class="ke-link">https://youtu.be/q5VwApYiobo</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">12. </span><span style="color: #000000;" data-ke-size="size14">유형자산</span><span style="color: #000000;" data-ke-size="size14">-</span><span style="color: #000000;" data-ke-size="size14">감가상각</span><span style="color: #000000;" data-ke-size="size14">(2) <a href="https://youtu.be/0NjRQpUiYNY" target="_top" class="ke-link">https://youtu.be/0NjRQpUiYNY</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">13. </span><span style="color: #000000;" data-ke-size="size14">유형자산</span><span style="color: #000000;" data-ke-size="size14">-</span><span style="color: #000000;" data-ke-size="size14">정부보조금</span><span style="color: #000000;" data-ke-size="size14">(4) <a href="https://youtu.be/K3A_I8g_I-o" target="_top" class="ke-link">https://youtu.be/K3A_I8g_I-o</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">14. </span><span style="color: #000000;" data-ke-size="size14">회계변경과 오류수정 </span><span style="color: #000000;" data-ke-size="size14"><a href="https://youtu.be/OEYxYvN0bpw" target="_top" class="ke-link">https://youtu.be/OEYxYvN0bpw</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">15. </span><span style="color: #000000;" data-ke-size="size14">무형자산및기타비유동자산 </span><span style="color: #000000;" data-ke-size="size14"><a href="https://youtu.be/7d1Vu6YnUtw" target="_top" class="ke-link">https://youtu.be/7d1Vu6YnUtw</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">16. </span><span style="color: #000000;" data-ke-size="size14">유동부채</span><span style="color: #000000;" data-ke-size="size14">/</span><span style="color: #000000;" data-ke-size="size14">비유동부채 </span><span style="color: #000000;" data-ke-size="size14"><a href="https://youtu.be/9CH65FbhZRE" target="_top" class="ke-link">https://youtu.be/9CH65FbhZRE</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">17. </span><span style="color: #000000;" data-ke-size="size14">주식회사자본</span><span style="color: #000000;" data-ke-size="size14">(1) <a href="https://youtu.be/QNBJ6eqafZg" target="_top" class="ke-link">https://youtu.be/QNBJ6eqafZg</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">18. </span><span style="color: #000000;" data-ke-size="size14">주식회사자본</span><span style="color: #000000;" data-ke-size="size14">(2) <a href="https://youtu.be/b5rwuabZKws" target="_top" class="ke-link">https://youtu.be/b5rwuabZKws</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">19. </span><span style="color: #000000;" data-ke-size="size14">손익의 이연</span><span style="color: #000000;" data-ke-size="size14">(</span><span style="color: #000000;" data-ke-size="size14">선급비용</span><span style="color: #000000;" data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/o3DJhT9UEzo" target="_top" class="ke-link">https://youtu.be/o3DJhT9UEzo</a></u></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">20. </span><span style="color: #000000;" data-ke-size="size14">손익의 이연</span><span style="color: #000000;" data-ke-size="size14">(</span><span style="color: #000000;" data-ke-size="size14">선수수익</span><span style="color: #000000;" data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/zGxYmbOIo6M" target="_top" class="ke-link">https://youtu.be/zGxYmbOIo6M</a></u></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">21. </span><span style="color: #000000;" data-ke-size="size14">손익의 예상</span><span style="color: #000000;" data-ke-size="size14">(</span><span style="color: #000000;" data-ke-size="size14">미수수익</span><span style="color: #000000;" data-ke-size="size14">, </span><span style="color: #000000;" data-ke-size="size14">미지급비용</span><span style="color: #000000;" data-ke-size="size14">) <a href="https://youtu.be/s_Y_UoneyA0" target="_top" class="ke-link">https://youtu.be/s_Y_UoneyA0</a></span></td></tr><tr><td><span style="color: #000000;" data-ke-size="size14">22. </span><span style="color: #000000;" data-ke-size="size14">소모품정리 </span><span style="color: #000000;" data-ke-size="size14"><a href="https://youtu.be/c4jvfHLVb4c" target="_top" class="ke-link">https://youtu.be/c4jvfHLVb4c</a></span></td></tr></tbody></table></div><p style="text-align: left;"> </p><p>원가회계이론</p><p>원가회계 문제 첨부파일 참조</p><div class="figure-file" data-ke-type="file" data-file-src="https://t1.daumcdn.net/cafeattach/JJy6/4b5e5b857fb63ee8818209b462526020355826e1?download" data-file-name="원가문제자료-동영상.hwp" data-file-size="64512" data-mimetype="application/haansofthwp" data-ke-align="alignCenter"><a href="javascript:checkVirus('grpid%3DJJy6%26fldid%3DIXWz%26dataid%3D3%26fileid%3D1%26regdt%3D20250411140114&url=https%3A%2F%2Ft1.daumcdn.net%2Fcafeattach%2FJJy6%2F4b5e5b857fb63ee8818209b462526020355826e1')"><div class="image"></div><div class="desc"><div class="filename"><span class="name">원가문제자료-동영상</span><span class="type">.hwp</span></div><div class="size">63.00KB</div></div></a></div><div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td><span data-ke-size="size14">상기업의 원가흐름 </span><span data-ke-size="size14"><a href="https://youtu.be/P68rW2_4m4w" target="_top" class="ke-link">https://youtu.be/P68rW2_4m4w</a></span></td></tr><tr><td><span data-ke-size="size14">제조업의 원가흐름 </span><span data-ke-size="size14"><a href="https://youtu.be/NAYf4gu4CbU" target="_top" class="ke-link">https://youtu.be/NAYf4gu4CbU</a></span></td></tr><tr><td><span data-ke-size="size14">제조원가명세서와 손익계산서 </span><span data-ke-size="size14"><a href="https://youtu.be/cUyBzZwMXgs" target="_top" class="ke-link">https://youtu.be/cUyBzZwMXgs</a></span></td></tr><tr><td><span data-ke-size="size14">손익분기점 </span><u></u><u><a href="https://youtu.be/IF0F0gFImb8" target="_top" class="ke-link">https://youtu.be/IF0F0gFImb8</a></u></td></tr><tr><td><span data-ke-size="size14">원가분류</span><span data-ke-size="size14">(</span><span data-ke-size="size14">기본원가</span><span data-ke-size="size14">, </span><span data-ke-size="size14">가공원가</span><span data-ke-size="size14">) <a href="https://youtu.be/50ieonf_3BU" target="_top" class="ke-link">https://youtu.be/50ieonf_3BU</a></span></td></tr><tr><td><span data-ke-size="size14">원가분류</span><span data-ke-size="size14">(</span><span data-ke-size="size14">고정비</span><span data-ke-size="size14">, </span><span data-ke-size="size14">변동비</span><span data-ke-size="size14">) <a href="https://youtu.be/ntLu2D3dKgM" target="_top" class="ke-link">https://youtu.be/ntLu2D3dKgM</a></span></td></tr><tr><td><span data-ke-size="size14">부문별원가계산</span><span data-ke-size="size14">(</span><span data-ke-size="size14">직접배부법</span><span data-ke-size="size14">, </span><span data-ke-size="size14">단계배부법</span><span data-ke-size="size14">, </span><span data-ke-size="size14">상호배부법</span><span data-ke-size="size14">) <a href="https://youtu.be/0a9YThjS5zA" target="_top" class="ke-link">https://youtu.be/0a9YThjS5zA</a></span></td></tr><tr><td><span data-ke-size="size14">8. </span><span data-ke-size="size14">직접배부법 </span><span data-ke-size="size14"><a href="https://youtu.be/anIP7crw7SI" target="_top" class="ke-link">https://youtu.be/anIP7crw7SI</a></span></td></tr><tr><td><span data-ke-size="size14">9. </span><span data-ke-size="size14">단계배부법</span><span data-ke-size="size14">(1) <a href="https://youtu.be/08DdEKM4Ecg" target="_top" class="ke-link">https://youtu.be/08DdEKM4Ecg</a></span></td></tr><tr><td><span data-ke-size="size14">10. </span><span data-ke-size="size14">단계배부법</span><span data-ke-size="size14">(2) <a href="https://youtu.be/RovQp7OyYFY" target="_top" class="ke-link">https://youtu.be/RovQp7OyYFY</a></span></td></tr><tr><td><span data-ke-size="size14">11. </span><span data-ke-size="size14">직접배부법</span><span data-ke-size="size14">, </span><span data-ke-size="size14">단계배부법</span><span data-ke-size="size14">(3) <a href="https://youtu.be/rknJL1nBppk" target="_top" class="ke-link">https://youtu.be/rknJL1nBppk</a></span></td></tr><tr><td><span data-ke-size="size14">12. </span><span data-ke-size="size14">원가문제풀이 </span><span data-ke-size="size14">1(</span><span data-ke-size="size14">제품제조원가</span><span data-ke-size="size14">) <a href="https://youtu.be/XbFPpvGeshU" target="_top" class="ke-link">https://youtu.be/XbFPpvGeshU</a></span></td></tr><tr><td><span data-ke-size="size14">13. </span><span data-ke-size="size14">원가문제풀이 </span><span data-ke-size="size14">2(</span><span data-ke-size="size14">제품제조원가</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/OF07HnWotts" target="_top" class="ke-link">https://youtu.be/OF07HnWotts</a></u></td></tr><tr><td><span data-ke-size="size14">14. </span><span data-ke-size="size14">개별원가계산</span><span data-ke-size="size14">, </span><span data-ke-size="size14">종합원가계산비교 </span><span data-ke-size="size14"><a href="https://youtu.be/TztY6OG3tX4" target="_top" class="ke-link">https://youtu.be/TztY6OG3tX4</a></span></td></tr><tr><td><span data-ke-size="size14">15. </span><span data-ke-size="size14">개별원가계산</span><span data-ke-size="size14">(</span><span data-ke-size="size14">제조간접비배부</span><span data-ke-size="size14">) <a href="https://youtu.be/1_R4ZDS2lwA" target="_top" class="ke-link">https://youtu.be/1_R4ZDS2lwA</a></span></td></tr><tr><td><span data-ke-size="size14">16. </span><span data-ke-size="size14">종합원가계산의 개념과 핵심 </span><span data-ke-size="size14"><a href="https://youtu.be/Ca3o2qF0-wo" target="_top" class="ke-link">https://youtu.be/Ca3o2qF0-wo</a></span></td></tr><tr><td><span data-ke-size="size14">17. </span><span data-ke-size="size14">종합원가계산</span><span data-ke-size="size14">(</span><span data-ke-size="size14">완성품환산량</span><span data-ke-size="size14">) <a href="https://youtu.be/tblagbMfLKc" target="_top" class="ke-link">https://youtu.be/tblagbMfLKc</a></span></td></tr><tr><td><span data-ke-size="size14">18. </span><span data-ke-size="size14">종합원가계산</span><span data-ke-size="size14">(</span><span data-ke-size="size14">평균법</span><span data-ke-size="size14">) <a href="https://youtu.be/7Gh-qUlQPDA" target="_top" class="ke-link">https://youtu.be/7Gh-qUlQPDA</a></span></td></tr><tr><td><span data-ke-size="size14">19. </span><span data-ke-size="size14">종합원가계산</span><span data-ke-size="size14">(</span><span data-ke-size="size14">선입선출법</span><span data-ke-size="size14">) <a href="https://youtu.be/DLa4Dgk2U_0" target="_top" class="ke-link">https://youtu.be/DLa4Dgk2U_0</a></span></td></tr><tr><td><span data-ke-size="size14">20. </span><span data-ke-size="size14">원가회계 문제풀이</span><span data-ke-size="size14">(</span><span data-ke-size="size14">마지막</span><span data-ke-size="size14">) <a href="https://youtu.be/PvlVoyHXyqA" target="_top" class="ke-link">https://youtu.be/PvlVoyHXyqA</a></span></td></tr></tbody></table></div><p> </p><p> </p><p>부가가치세 이론</p><div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td><span data-ke-size="size14">1. </span><span data-ke-size="size14">부가가치세 이론 </span><span data-ke-size="size14">– </span><span data-ke-size="size14">사업자구분 </span><u></u><u><a href="https://youtu.be/7s8ku7b5MGk" target="_top" class="ke-link">https://youtu.be/7s8ku7b5MGk</a></u></td></tr><tr><td><span data-ke-size="size14">2. </span><span data-ke-size="size14">부가가치세 일반환급과 조기환급 </span><u></u><u><a href="https://youtu.be/JQy5FnbM89M" target="_top" class="ke-link">https://youtu.be/JQy5FnbM89M</a></u></td></tr><tr><td><span data-ke-size="size14">3. </span><span data-ke-size="size14">부가가치세 과세기간 </span><u></u><u><a href="https://youtu.be/Gkd7L7U-aUY" target="_top" class="ke-link">https://youtu.be/Gkd7L7U-aUY</a></u></td></tr><tr><td><span data-ke-size="size14">4. </span><span data-ke-size="size14">부가가치세 과세대상</span><span data-ke-size="size14">(</span><span data-ke-size="size14">실질적공급</span><span data-ke-size="size14">, </span><span data-ke-size="size14">면세사업전용</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/ZPEh3lJKcwI" target="_top" class="ke-link">https://youtu.be/ZPEh3lJKcwI</a></u></td></tr><tr><td><span data-ke-size="size14">5. </span><span data-ke-size="size14">부가가치세 과세대상</span><span data-ke-size="size14">(</span><span data-ke-size="size14">비영업용승용차유지</span><span data-ke-size="size14">) <a href="https://youtu.be/9Cu26hNO-vY" target="_top" class="ke-link">https://youtu.be/9Cu26hNO-vY</a></span></td></tr><tr><td><span data-ke-size="size14">6. </span><span data-ke-size="size14">부가가치세 과세대상</span><span data-ke-size="size14">(</span><span data-ke-size="size14">직매장 반출</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/i0Ey9SCZkHs" target="_top" class="ke-link">https://youtu.be/i0Ey9SCZkHs</a></u></td></tr><tr><td><span data-ke-size="size14">7. </span><span data-ke-size="size14">사업상증여</span><span data-ke-size="size14">, </span><span data-ke-size="size14">개인적공급</span><span data-ke-size="size14">, </span><span data-ke-size="size14">폐업시 잔존재화 </span><u></u><u><a href="https://youtu.be/b23M915-Wxw" target="_top" class="ke-link">https://youtu.be/b23M915-Wxw</a></u></td></tr><tr><td><span data-ke-size="size14">8. </span><span data-ke-size="size14">부가가치세 과세대상</span><span data-ke-size="size14">(</span><span data-ke-size="size14">폐업시잔존재화 실무</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/bANUYuAuIP8" target="_top" class="ke-link">https://youtu.be/bANUYuAuIP8</a></u></td></tr><tr><td><span data-ke-size="size14">9. </span><span data-ke-size="size14">부가가치세 과세대상</span><span data-ke-size="size14">(</span><span data-ke-size="size14">용역의 공급</span><span data-ke-size="size14">, </span><span data-ke-size="size14">재화의 수입</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/RfvWRu0o344" target="_top" class="ke-link">https://youtu.be/RfvWRu0o344</a></u></td></tr><tr><td><span data-ke-size="size14">10. </span><span data-ke-size="size14">영세율 </span><span data-ke-size="size14"><a href="https://youtu.be/fGvHdq6PN8s" target="_top" class="ke-link">https://youtu.be/fGvHdq6PN8s</a></span></td></tr><tr><td><span data-ke-size="size14">11. </span><span data-ke-size="size14">영세율과 면세 </span><u></u><u><a href="https://youtu.be/cGroi4OmDFA" target="_top" class="ke-link">https://youtu.be/cGroi4OmDFA</a></u></td></tr><tr><td><span data-ke-size="size14">12. </span><span data-ke-size="size14">과세표준에 포함하는 것</span><span data-ke-size="size14">, </span><span data-ke-size="size14">포함하지 않는 것</span><span data-ke-size="size14">, </span><span data-ke-size="size14">공제하지 않는 것</span><span data-ke-size="size14">. </span><u></u><u><a href="https://youtu.be/3o9k-IlLEyc" target="_top" class="ke-link">https://youtu.be/3o9k-IlLEyc</a></u></td></tr></tbody></table></div><p style="text-align: left;"> </p><p style="text-align: left;"> </p><p style="text-align: left;"> </p><p style="text-align: left;"> </p><p style="text-align: left;"> </p><p style="text-align: left;"> </p><p style="text-align: left;"> </p><p style="text-align: left;">소득세 이론</p><div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td><span data-ke-size="size14">1. </span><span data-ke-size="size14">소득세총설 요점정리 </span><span data-ke-size="size14"><a href="https://youtu.be/cDBuVixcqIQ" target="_top" class="ke-link">https://youtu.be/cDBuVixcqIQ</a></span></td></tr><tr><td><span data-ke-size="size14">2. </span><span data-ke-size="size14">이자소득</span><span data-ke-size="size14">(</span><span data-ke-size="size14">분리과세</span><span data-ke-size="size14">, </span><span data-ke-size="size14">종합과세</span><span data-ke-size="size14">)</span><span data-ke-size="size14">요점정리 </span><span data-ke-size="size14"><a href="https://youtu.be/11fvaDmSj4I" target="_top" class="ke-link">https://youtu.be/11fvaDmSj4I</a></span></td></tr><tr><td><span data-ke-size="size14">3. </span><span data-ke-size="size14">배당소득 요점정리 </span><span data-ke-size="size14"><a href="https://youtu.be/LH01v_IxVeQ" target="_top" class="ke-link">https://youtu.be/LH01v_IxVeQ</a></span></td></tr><tr><td><span data-ke-size="size14">4. GROSS-UP(</span><span data-ke-size="size14">귀속법인세</span><span data-ke-size="size14">) <a href="https://youtu.be/39xL_grJP9Q" target="_top" class="ke-link">https://youtu.be/39xL_grJP9Q</a></span></td></tr><tr><td><span data-ke-size="size14">5. </span><span data-ke-size="size14">특정사업소득</span><span data-ke-size="size14">(</span><span data-ke-size="size14">프리랜서</span><span data-ke-size="size14">) <a href="https://youtu.be/DUv6RhSFw_w" target="_top" class="ke-link">https://youtu.be/DUv6RhSFw_w</a></span></td></tr><tr><td><span data-ke-size="size14">6. </span><span data-ke-size="size14">사업소득</span><span data-ke-size="size14">(</span><span data-ke-size="size14">간편장부대상자</span><span data-ke-size="size14">) <a href="https://youtu.be/UZZ3qJIQ9_Q" target="_top" class="ke-link">https://youtu.be/UZZ3qJIQ9_Q</a></span></td></tr><tr><td><span data-ke-size="size14">7. </span><span data-ke-size="size14">사업소득</span><span data-ke-size="size14">(</span><span data-ke-size="size14">복식부기대상자</span><span data-ke-size="size14">) <a href="https://youtu.be/LR11LW84GWI" target="_top" class="ke-link">https://youtu.be/LR11LW84GWI</a></span></td></tr><tr><td><span data-ke-size="size14">8. </span><span data-ke-size="size14">근로소득</span><span data-ke-size="size14">(</span><span data-ke-size="size14">일용근로소득</span><span data-ke-size="size14">) <a href="https://youtu.be/hX8nEUoA3es" target="_top" class="ke-link">https://youtu.be/hX8nEUoA3es</a></span></td></tr><tr><td><span data-ke-size="size14">9. </span><span data-ke-size="size14">근로소득</span><span data-ke-size="size14">(</span><span data-ke-size="size14">상용근로소득</span><span data-ke-size="size14">) <a href="https://youtu.be/dxNJw-0h40Y" target="_top" class="ke-link">https://youtu.be/dxNJw-0h40Y</a></span></td></tr><tr><td><span data-ke-size="size14">10. </span><span data-ke-size="size14">연금소득</span><span data-ke-size="size14">(</span><span data-ke-size="size14">사적연금</span><span data-ke-size="size14">, </span><span data-ke-size="size14">공적연금</span><span data-ke-size="size14">) <a href="https://youtu.be/hI03BZTERCI" target="_top" class="ke-link">https://youtu.be/hI03BZTERCI</a></span></td></tr><tr><td><span data-ke-size="size14">11. </span><span data-ke-size="size14">기타소득 </span><u></u><u><a href="https://youtu.be/IHS5R4nbKVY" target="_top" class="ke-link">https://youtu.be/IHS5R4nbKVY</a></u></td></tr><tr><td><span style="color: #ff0000;" data-ke-size="size14">아래 종합소득공제와 세액공제는 세법개정으로 바뀐 부분이 조금 있을 수 있습니다</span><span style="color: #ff0000;" data-ke-size="size14">. </span><br><span style="color: #ff0000;" data-ke-size="size14">개념 정리하는 공부로 하시고</span><span style="color: #ff0000;" data-ke-size="size14">, </span><span style="color: #ff0000;" data-ke-size="size14">시험 대비는 반드시 현 세법에 맞춰 공부하셔야 합니다</span><span style="color: #ff0000;" data-ke-size="size14">.</span></td></tr><tr><td><span data-ke-size="size14">12. </span><span data-ke-size="size14">종합소득공제</span><span data-ke-size="size14">-1 <a href="https://youtu.be/wpfaVIFZLl8" target="_top" class="ke-link">https://youtu.be/wpfaVIFZLl8</a></span></td></tr><tr><td><span data-ke-size="size14">13. </span><span data-ke-size="size14">종합소득공제</span><span data-ke-size="size14">-2 <a href="https://youtu.be/5MrHAcOxTB4" target="_top" class="ke-link">https://youtu.be/5MrHAcOxTB4</a></span></td></tr><tr><td><span data-ke-size="size14">14. </span><span data-ke-size="size14">세액공제 </span><span data-ke-size="size14"><a href="https://youtu.be/gjHtvzrS8TY" target="_top" class="ke-link">https://youtu.be/gjHtvzrS8TY</a></span></td></tr></tbody></table></div><p style="text-align: left;"> </p><p style="text-align: left;"> </p><p style="text-align: left;">시험대비 공부 방법</p><p style="text-align: left;">106회 ~ 111회는 이론 – 분개 – 부가가치세 – 결산 – 연말정산의 순서로 단원별 집중 공부를 합니다. 그리고, 112회 ~117회는 이론부터 연말정산까지 시험과 같은 방법으로 공부를 합니다.</p><p style="text-align: left;"> </p><p style="text-align: left;"><span style="color: #ff0000;">동영상 자료가 없는 부분은 추후 촬영 업로드 예정입니다</span><span style="color: #ff0000;">.</span></p><p style="text-align: left;"><span style="color: #ff0000;">2025</span><span style="color: #ff0000;">년 전산세무</span><span style="color: #ff0000;">2</span><span style="color: #ff0000;">급 데이터 다운로드하시면 됩니다</span><span style="color: #ff0000;">.</span></p><a title="이미 삭제된 파일입니다."></a><a title="이미 삭제된 파일입니다."></a><p style="text-align: left;"><span data-ke-size="size14">106</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 이론문제</span></p><p style="text-align: left;"><span data-ke-size="size14">107</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 이론문제</span></p><p style="text-align: left;"><span data-ke-size="size14">108</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 이론문제</span></p><p style="text-align: left;"><span data-ke-size="size14">109</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 이론문제</span></p><p style="text-align: left;"><span data-ke-size="size14">110</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 이론문제</span></p><p style="text-align: left;"><span data-ke-size="size14">111</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 이론문제</span></p><p style="text-align: left;"> </p><p style="text-align: left;"><span data-ke-size="size14">106</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">일반전표</span><span data-ke-size="size14">, </span><span data-ke-size="size14">매입매출전표분개</span><span data-ke-size="size14">) <a href="https://youtu.be/nbSLzVkwnp8" target="_top" class="ke-link">https://youtu.be/nbSLzVkwnp8</a></span></p><p style="text-align: left;"><span data-ke-size="size14">107</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">일반전표</span><span data-ke-size="size14">, </span><span data-ke-size="size14">매입매출전표분개</span><span data-ke-size="size14">) <a href="https://youtu.be/CdZ9fSQUAyE" target="_top" class="ke-link">https://youtu.be/CdZ9fSQUAyE</a></span></p><p style="text-align: left;"><span data-ke-size="size14">108</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">일반전표</span><span data-ke-size="size14">, </span><span data-ke-size="size14">매입매출전표분개</span><span data-ke-size="size14">) <a href="https://youtu.be/ur3SdjEnlQQ" target="_top" class="ke-link">https://youtu.be/ur3SdjEnlQQ</a></span></p><p style="text-align: left;"><span data-ke-size="size14">109</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">일반전표</span><span data-ke-size="size14">, </span><span data-ke-size="size14">매입매출전표분개</span><span data-ke-size="size14">) <a href="https://youtu.be/mlaTN5hlhXE" target="_top" class="ke-link">https://youtu.be/mlaTN5hlhXE</a></span></p><p style="text-align: left;"><span data-ke-size="size14">110</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">일반전표</span><span data-ke-size="size14">, </span><span data-ke-size="size14">매입매출전표분개</span><span data-ke-size="size14">) <a href="https://youtu.be/0Vrv4s5k_T4" target="_top" class="ke-link">https://youtu.be/0Vrv4s5k_T4</a></span></p><p style="text-align: left;"><span data-ke-size="size14">111</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">일반전표</span><span data-ke-size="size14">, </span><span data-ke-size="size14">매입매출전표분개</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/RAGIjD1MTsQ" target="_top" class="ke-link">https://youtu.be/RAGIjD1MTsQ</a></u></p><p style="text-align: left;"> </p><p style="text-align: left;"><span data-ke-size="size14">106</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">부가가치세신고서 및 부속서류</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/ETRealfSIrk" target="_top" class="ke-link">https://youtu.be/ETRealfSIrk</a></u></p><p style="text-align: left;"><span data-ke-size="size14">107</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">부가가치세신고서 및 부속서류</span><span data-ke-size="size14">) <a href="https://youtu.be/UGO8nWowfBo" target="_top" class="ke-link">https://youtu.be/UGO8nWowfBo</a></span></p><p style="text-align: left;"><span data-ke-size="size14">108</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">부가가치세신고서 및 부속서류</span><span data-ke-size="size14">) <a href="https://youtu.be/elXzKX4WxHs" target="_top" class="ke-link">https://youtu.be/elXzKX4WxHs</a></span></p><p style="text-align: left;"><span data-ke-size="size14">109</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">부가가치세신고서 및 부속서류</span><span data-ke-size="size14">) <a href="https://youtu.be/ttHQYo8f-Ok" target="_top" class="ke-link">https://youtu.be/ttHQYo8f-Ok</a></span></p><p style="text-align: left;"><span data-ke-size="size14">110</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">부가가치세신고서 및 부속서류</span><span data-ke-size="size14">) <a href="https://youtu.be/Ah3fV9g4wMM" target="_top" class="ke-link">https://youtu.be/Ah3fV9g4wMM</a></span></p><p style="text-align: left;"><span data-ke-size="size14">111</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">부가가치세신고서 및 부속서류</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/3mPjDK92rU4" target="_top" class="ke-link">https://youtu.be/3mPjDK92rU4</a></u></p><p style="text-align: left;"> </p><p style="text-align: left;"><span data-ke-size="size14">106</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">수동결산</span><span data-ke-size="size14">) <a href="https://youtu.be/pfRo-XvLdE0" target="_top" class="ke-link">https://youtu.be/pfRo-XvLdE0</a></span></p><p style="text-align: left;"><span data-ke-size="size14">107</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">수동결산</span><span data-ke-size="size14">) <a href="https://youtu.be/JqC2l64A11Y" target="_top" class="ke-link">https://youtu.be/JqC2l64A11Y</a></span></p><p style="text-align: left;"><span data-ke-size="size14">108</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">수동결산</span><span data-ke-size="size14">) <a href="https://youtu.be/kdDJFlFUXik" target="_top" class="ke-link">https://youtu.be/kdDJFlFUXik</a></span></p><p style="text-align: left;"><span data-ke-size="size14">109</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">수동결산</span><span data-ke-size="size14">) <a href="https://youtu.be/7vYtkxDAWz0" target="_top" class="ke-link">https://youtu.be/7vYtkxDAWz0</a></span></p><p style="text-align: left;"><span data-ke-size="size14">110</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">수동결산</span><span data-ke-size="size14">) <a href="https://youtu.be/_5spotPAcGI" target="_top" class="ke-link">https://youtu.be/_5spotPAcGI</a></span></p><p style="text-align: left;"><span data-ke-size="size14">111</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">수동결산</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/9OcpMDxpCPI" target="_top" class="ke-link">https://youtu.be/9OcpMDxpCPI</a></u></p><p style="text-align: left;"> </p><p style="text-align: left;"><span data-ke-size="size14">106</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">원천징수 및 연말정산</span><span data-ke-size="size14">) <a href="https://youtu.be/9SD8TgaMJAU" target="_top" class="ke-link">https://youtu.be/9SD8TgaMJAU</a></span></p><p style="text-align: left;"><span data-ke-size="size14">107</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">원천징수 및 연말정산</span><span data-ke-size="size14">) <a href="https://youtu.be/IEMxkRyf-Sk" target="_top" class="ke-link">https://youtu.be/IEMxkRyf-Sk</a></span></p><p style="text-align: left;"><span data-ke-size="size14">108</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">원천징수 및 연말정산</span><span data-ke-size="size14">) <a href="https://youtu.be/7MIi9RVpoIU" target="_top" class="ke-link">https://youtu.be/7MIi9RVpoIU</a></span></p><p style="text-align: left;"><span data-ke-size="size14">109</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">원천징수 및 연말정산</span><span data-ke-size="size14">) <a href="https://youtu.be/TOYwr2S0zfE" target="_top" class="ke-link">https://youtu.be/TOYwr2S0zfE</a></span></p><p style="text-align: left;"><span data-ke-size="size14">110</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">원천징수 및 연말정산</span><span data-ke-size="size14">) <a href="https://youtu.be/nDyTEadmWTY" target="_top" class="ke-link">https://youtu.be/nDyTEadmWTY</a></span></p><p style="text-align: left;"><span data-ke-size="size14">111</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">원천징수 및 연말정산</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/kpiS50P9Nb4" target="_top" class="ke-link">https://youtu.be/kpiS50P9Nb4</a></u></p><p style="text-align: left;"> </p><p style="text-align: left;"><span data-ke-size="size14">112</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 이론기출문제</span><span data-ke-size="size14">(1</span><span data-ke-size="size14">번 </span><span data-ke-size="size14">~ 8</span><span data-ke-size="size14">번</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/q2JMc1d_rKk" target="_top" class="ke-link">https://youtu.be/q2JMc1d_rKk</a></u></p><p style="text-align: left;"><span data-ke-size="size14">112</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 이론기출문제</span><span data-ke-size="size14">(9</span><span data-ke-size="size14">번 </span><span data-ke-size="size14">~ 15</span><span data-ke-size="size14">번</span><span data-ke-size="size14">) <a href="https://youtu.be/FzyRpFyG_R8" target="_top" class="ke-link">https://youtu.be/FzyRpFyG_R8</a></span></p><p style="text-align: left;"><span data-ke-size="size14">112</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">일반전표</span><span data-ke-size="size14">, </span><span data-ke-size="size14">매입매출전표</span><span data-ke-size="size14">) <a href="https://youtu.be/7TuvHVAtSH4" target="_top" class="ke-link">https://youtu.be/7TuvHVAtSH4</a></span></p><p style="text-align: left;"><span data-ke-size="size14">112</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">결산</span><span data-ke-size="size14">, </span><span data-ke-size="size14">급여입력</span><span data-ke-size="size14">, </span><span data-ke-size="size14">연말정산</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/Jkwl6DJulk0" target="_top" class="ke-link">https://youtu.be/Jkwl6DJulk0</a></u></p><p style="text-align: left;"> </p><p style="text-align: left;"><span data-ke-size="size14">113</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 이론기출문제 </span></p><p style="text-align: left;"><span data-ke-size="size14">113</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 실기기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">일반전표</span><span data-ke-size="size14">, </span><span data-ke-size="size14">매입매출전표</span><span data-ke-size="size14">) <a href="https://youtu.be/lXiuxbWREQc" target="_top" class="ke-link">https://youtu.be/lXiuxbWREQc</a></span></p><p style="text-align: left;"><span data-ke-size="size14">113</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 실기기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">부가가치세</span><span data-ke-size="size14">, </span><span data-ke-size="size14">결산</span><span data-ke-size="size14">) <a href="https://youtu.be/oKnjvL5XJpA" target="_top" class="ke-link">https://youtu.be/oKnjvL5XJpA</a></span></p><p style="text-align: left;"><span data-ke-size="size14">113</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 실기기출문제</span><span data-ke-size="size14">(</span><span data-ke-size="size14">연말정산</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/vFZBdmDC5BE" target="_top" class="ke-link">https://youtu.be/vFZBdmDC5BE</a></u></p><p style="text-align: left;"> </p><p style="text-align: left;"> </p><p style="text-align: left;"><span data-ke-size="size14">115</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 실기</span><span data-ke-size="size14">(</span><span data-ke-size="size14">분개</span><span data-ke-size="size14">, </span><span data-ke-size="size14">부가가치세부속서류</span><span data-ke-size="size14">) 1 </span><u></u><u><a href="https://youtu.be/alhjZj0Se7s" target="_top" class="ke-link">https://youtu.be/alhjZj0Se7s</a></u></p><p style="text-align: left;"><span data-ke-size="size14">115</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 실기</span><span data-ke-size="size14">(</span><span data-ke-size="size14">분개</span><span data-ke-size="size14">, </span><span data-ke-size="size14">부가가치세부속서류</span><span data-ke-size="size14">) 2 </span><u></u><u><a href="https://youtu.be/cMl0FvmbzQI" target="_top" class="ke-link">https://youtu.be/cMl0FvmbzQI</a></u></p><p style="text-align: left;"><span data-ke-size="size14">115</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 실기</span><span data-ke-size="size14">(</span><span data-ke-size="size14">결산</span><span data-ke-size="size14">, </span><span data-ke-size="size14">연말정산</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/x5Iu_gwn410" target="_top" class="ke-link">https://youtu.be/x5Iu_gwn410</a></u></p><p style="text-align: left;"> </p><p style="text-align: left;"><span data-ke-size="size14">116</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 실기</span><span data-ke-size="size14">(</span><span data-ke-size="size14">일반</span><span data-ke-size="size14">, </span><span data-ke-size="size14">매입매출분개</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/nhs2u_34NHc" target="_top" class="ke-link">https://youtu.be/nhs2u_34NHc</a></u></p><p style="text-align: left;"><span data-ke-size="size14">116</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 실기</span><span data-ke-size="size14">(</span><span data-ke-size="size14">부가세</span><span data-ke-size="size14">, </span><span data-ke-size="size14">결산</span><span data-ke-size="size14">) </span><u></u><u><a href="https://youtu.be/9-AkPk1FloI" target="_top" class="ke-link">https://youtu.be/9-AkPk1FloI</a></u></p><p style="text-align: left;"><span data-ke-size="size14">116</span><span data-ke-size="size14">회 전산세무</span><span data-ke-size="size14">2</span><span data-ke-size="size14">급 실기</span><span data-ke-size="size14">(</span><span data-ke-size="size14">원천징수</span><span data-ke-size="size14">) </span></p>
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