저자오연실, 박창현 공저
출간일2017-02-25
면수430p
ISBN79-11-5527-884-0
가격18,000(구매가능)원
목차

∙ 머리말 / 7
∙ NCS훈련기준 / 8
PART 1 재무회계
chapter 1 재무회계의 기초 22
01 회계의 요소 ······················································································ 22
02 회계의 의의 ···················································································· 24
■ 객관식 기출문제 ········································································· 27
03 회계의 순환 ······················································································ 31
04 재무제표의 작성 ··············································································· 35
■ 객관식 기출문제 ········································································· 48
chapter 2.1 유동자산 _당좌자산 58
01 현금 및 현금성 자산 ······································································· 58
02 단기투자자산 ·················································································· 61
■ 객관식 기출문제 ········································································· 70
03 매출채권 (vs 매입채무) ································································ 74
■ 객관식 기출문제 ········································································· 88
04 기타의 당좌자산 ··············································································· 93
■ 객관식 기출문제 ······································································ 106
chapter 2.2 유동자산 _재고자산 110
01 재고자산의 기본 개념 ··································································· 110
02 재고자산의 매입과 매출 ······························································· 110
03 재고자산의 평가 ············································································ 114
■ 객관식 기출문제 ······································································ 123

chapter 3 비유동자산 128
01 투자자산 ·························································································· 128
02 유형자산 ·························································································· 129
03 무형자산 ·························································································· 136
04 기타의 비유동자산 ········································································· 137
■ 객관식 기출문제 ······································································ 146
chapter 4 부채 153
01 유동부채 ·························································································· 153
02 매입채무 (vs 매출채권) ································································ 153
03 기타 채무 ························································································ 154
04 비유동부채 ······················································································ 158
■ 객관식 기출문제 ······································································ 165
chapter 5 자본 171
01 자본 ································································································· 171
■ 객관식 기출문제 ······································································ 173
chapter 6 수익과 비용 176
01 수익 ································································································· 176
02 비용 ································································································· 176
03 수익과 비용의 분류 ······································································· 177
04 손익계산서 ······················································································ 183
■ 객관식 기출문제 ······································································ 189
chapter 7 결산 193
01 결산 ································································································· 193
02 보론 : 회계 오류와 재무제표 ······················································ 194
■ 객관식 기출문제 ······································································ 197

PART 2 실무
chapter 1 실무 입문 202
01 회사등록 ·························································································· 202
02 거래처등록 ···················································································· 207
03 계정과목 및 적요등록 ··································································· 211
04 전기분 재무제표 ············································································ 216
chapter 2 일반전표 입력 225
01 메뉴 설명 ························································································ 225
02 실전 연습 문제 [ 일반전표 입력 ] ············································· 232
chapter 3 전표의 수정 240
01 전표수정의 의의와 유형 ······························································· 240
02 실전 연습 문제 [ 전표수정 ] ······················································ 244
chapter 4 결산 252
01 결산 ································································································· 252
02 실전 연습 문제 [ 결산 ] ······························································ 255
chapter 5 장부조회 259
01 메뉴설명 ·························································································· 259
02 실전 연습 문제 [ 장부조회 ] ······················································ 266

PART 3 전표 입력 집중 훈련
chapter 1 일반전표 기출문제 집중 훈련 278
01 자산 ································································································· 278
02 부채와 자본 ···················································································· 284
03 수익과 비용 ···················································································· 287

chapter 2 일반전표 기출문제 집중 훈련 정답 및 해설 290
01 자산 ································································································· 290
02 부채와 자본 ···················································································· 298
03 수익과 비용 ···················································································· 302

PART 4 전산회계 2급 기출문제
62회 전산회계 1급 기출문제 ···························································· 306
63회 전산회계 1급 기출문제 ···························································· 314
2015년 특별회차 전산회계 1급 기출문제 ······································· 322
64회 전산회계 1급 기출문제 ···························································· 330
65회 전산회계 1급 기출문제 ···························································· 338
2016년 2월 특별회차 전산회계 1급 기출문제 ································· 346
66회 전산회계 1급 기출문제 ···························································· 354
67회 전산회계 1급 기출문제 ···························································· 362
2016년 8월 특별회차 전산회계 1급 기출문제 ································· 370
68회 전산회계 2급 기출문제 ······························································ 378
69회 전산회계 2급 기출문제 ······························································ 388
※ 전산회계 2급 기출문제 정답 및 해설 ··········································· 399

저자소개

오 연 실
호남대 사회융합대학원 경영학과 재학
-現, 시우상사 대표이사
-現, (재)고려직업전문학교 전임교수
-現, 대영직업전문학교 전임교수
-現, (주)하이미디어아카데미 외래강사
-前, 삼성전자(주) 영업부
-前, (주)명인플랜 재무관리 부장
-前, (주)세원인더스트리 경영관리 이사
-前, 예일직업전문학교(생산정보시스템) 강의
-前, (재)현대직업전문학교(생산관리시스템) 강의
[저 서]
참쉬운 전산세무 1급
참쉬운 전산세무 2급
참쉬운 전산회계 1급외 다수

세무사 박 창 현
[약 력]
홍익대학교 무역학과 졸업
세무사 김진호 사무소 근무
-現, (주)더존테크윌 근무
-現, 더존비즈스쿨 양도, 상속, 증여세 강사
-現, 더존비즈스쿨 전산세무.회계 강사
-現, 경리코리아 전문사 상담위원
국세청조사국 재산세제 강사
국세법령정보시스템 국세해설용역 수행
신한은행 부동산세무상담 위원
네이버키워드 세무전문상담 위원
[저 서]
참쉬운 전산세무 1급
참쉬운 전산세무 2급
참쉬운 전산회계 1급외 다수