NCS기반 세무와 회계·감사 직무의능력단위요소에 관한 연구

Abstract

The objective of this study is to reflect competency unit element, required in accounting·auditing and tax function, into tax accounting related curriculum by analyzing the competency unit element. This paper is a research on awareness of the industry, professors and graduates about significance of task and necessity of education, in order to develop an accounting·auditing and tax function education program based on NCS, which is for training and turning out professionals suited for requirements of competency-based talent development in the tax accounting. In overall, the following is the overview of the paper: Firstly, regarding the significance of task and necessity of education, settlementing of accounts, report of value added tax, slip management was analyzed to be the utmost important, followed by report of value added tax, then slip management. Also, the awareness was ranked in order of report of local tax, cost accounting, tax information system use, fund management. Secondly, competency unit elements with high significance of task and necessity of education are 'report of value added tax, closing journaling, reporting of financial statement, using of account program, paymenting of corporate tax, addfaring of earned income, accounting cognitive, reporting of tax annex, issuing and receiving of tax invoice, adjusting of business income tax'. In a nutshell, the paper suggests that in order to draw up tax and accounting related curriculum development, open a curriculum subject, curriculum subject statement for executing accounting·auditing and tax function based on NCS, prioritization and weighing of importance is necessary.