2018년 참쉬운 전산회계1급 개정신판/오연실, 박창현 공저/24,000원

PART􀀁 1 􀀁 􀀁재무회계
chapter􀀁 1 재무회계의􀀁 기초 12
01 회계의􀀁 요소 ······················································································ 12
02 회계의􀀁 의의􀀁 ···················································································· 13
03 회계의􀀁 순환 ······················································································ 14
04 재무제표 ···························································································· 16
05 재무회계􀀁 개념체계 ··········································································· 19
■􀀁 객관식􀀁 기출문제 ········································································· 27
chapter􀀁 2.1 유동자산􀀁 _당좌자산 33
01 현금􀀁 및􀀁 현금성􀀁 자산 ······································································· 33
02 단기투자자산􀀁 ·················································································· 36
■􀀁 객관식􀀁 기출문제 ········································································· 44
03 매출채권􀀁 (vs􀀁 매입채무) ·································································· 49
■􀀁 객관식􀀁 기출문제 ········································································· 61
04 기타의􀀁 당좌자산 ··············································································· 64
■􀀁 객관식􀀁 기출문제 ········································································· 78
chapter􀀁 2.2 유동자산􀀁 _재고자산 81
01 재고자산의􀀁 기본􀀁 개념 ····································································· 81
02 재고자산의􀀁 매입과􀀁 매출 ································································· 81
03 재고자산의􀀁 평가 ··············································································· 83
■􀀁 객관식􀀁 기출문제 ········································································· 92
chapter􀀁 3.1 비유동자산􀀁 _투자자산 98
01 투자자산의􀀁 정의 ··············································································· 98
02 투자자산의􀀁 분류 ··············································································· 98
■􀀁 객관식􀀁 기출문제 ······································································ 105

chapter􀀁 3.2 비유동자산􀀁 _유형자산 108
01 유형자산의􀀁 정의 ············································································ 108
02 유형자산의􀀁 분류 ············································································ 108
03 취득􀀁 시􀀁 회계처리 ·········································································· 109
04 유형자산􀀁 취득􀀁 이후의􀀁 지출 ························································· 111
05 감가상각 ·························································································· 112
■􀀁 객관식􀀁 기출문제 ······································································ 122
chapter􀀁 3.3 비유동자산􀀁 _무형자산과􀀁 기타􀀁 비유동자산 127
01 무형자산의􀀁 정의와􀀁 인식􀀁 요건 ······················································ 127
02 무형자산의􀀁 취득원가와􀀁 평가 ······················································· 128
03 무형자산의􀀁 종류 ············································································ 129
04 기타의􀀁 비유동자산 ········································································· 130
■􀀁 객관식􀀁 기출문제 ······································································ 134
chapter􀀁 4.1 부채􀀁 _유동부채 139
01 유동부채의􀀁 정의 ············································································ 139
02 매입채무􀀁 (vs􀀁 매출채권) ································································ 139
03 기타􀀁 채무 ························································································ 140
■􀀁 객관식􀀁 기출문제 ······································································ 149
chapter􀀁 4.2 부채􀀁 _비유동부채 153
01 비유동부채의􀀁 정의 ········································································· 153
02 유동부채의􀀁 종류 ············································································ 153
■􀀁 객관식􀀁 기출문제 ······································································ 163
chapter􀀁 5 자본 167
01 자본의􀀁 정의 ···················································································· 167
02 주주와의􀀁 거래􀀁 (자본거래) ···························································· 168
03 손익거래 ·························································································· 172
04 자본잉여금과􀀁 자본조정의􀀁 상계 ···················································· 174
■􀀁 객관식􀀁 기출문제 ······································································ 181
chapter􀀁 6 수익과􀀁 비용 185
01 수익 ································································································· 185
02 비용 ································································································· 196

03 수익과􀀁 비용의􀀁 분류 ······································································· 187
04 손익계산서 ······················································································ 195
■􀀁 객관식􀀁 기출문제 ······································································ 202

PART􀀁 2 􀀁 􀀁 원가회계
chapter􀀁 1 원가회계의􀀁 기초 208
01 원가회계의􀀁 개념과􀀁 원가의􀀁 분류 ·················································· 208
■􀀁 객관식􀀁 기출문제 ······································································ 213
chapter􀀁 2 요소별􀀁 원가계산􀀁 (원가의􀀁 흐름) 217
01 원가계산􀀁 개요 ················································································ 217
02 요소별􀀁 원가계산 ············································································ 217
03 제조원가명세서 ·············································································· 220
■􀀁 객관식􀀁 기출문제 ······································································ 222
chapter􀀁 3 부문별􀀁 원가계산 227
01 원가계산의􀀁 종류 ············································································ 227
02 부문별원가계산 ·············································································· 227
■􀀁 객관식􀀁 기출문제 ······································································ 231
chapter􀀁 4 개별원가계산 234
01 개별원가계산의􀀁 의의 ····································································· 234
02 개별원가계산􀀁 ················································································ 234
■􀀁 객관식􀀁 기출문제 ······································································ 238
chapter􀀁 5 종합원가계산 241
01 의의와􀀁 절차 ···················································································· 241
02 종합원가계산 ·················································································· 242
■􀀁 객관식􀀁 기출문제 ······································································ 249

PART􀀁 3 􀀁 􀀁 부가가치세
chapter􀀁 1 부가가치세􀀁 총칙 254
01 부가가치세의􀀁 기본 ········································································· 254
02 납세의무자 ······················································································ 256
03 과세기간 ·························································································· 257
04 납세지 ····························································································· 258
05 사업자등록 ······················································································ 259
■􀀁 객관식􀀁 기출문제 ······································································ 261
chapter􀀁 2 과세거래와􀀁 공급시기 263
01 재화의􀀁 공급 ···················································································· 263
02 용역의􀀁 공급 ···················································································· 265
03 재화의􀀁 수입 ···················································································· 266
04 공급시기 ·························································································· 267
05 공급장소 ·························································································· 268
■􀀁 객관식􀀁 기출문제 ······································································ 269
chapter􀀁 3 영세율과􀀁 면세 272
01 영세율 ····························································································· 272
02 면세 ································································································· 273
■􀀁 객관식􀀁 기출문제 ······································································ 275
chapter􀀁 4 과세표준과􀀁 세금계산서 277
01 과세표준 ·························································································· 277
02 세금계산서 ······················································································ 278
■􀀁 객관식􀀁 기출문제 ······································································ 282
chapter􀀁 5 세액의􀀁 계산,􀀁 신고와􀀁 납부 285
01 부가가치세􀀁 세액의􀀁 계산 ······························································· 285
02 신고와􀀁 납부 ···················································································· 288
■􀀁 객관식􀀁 기출문제 ······································································ 289

PART􀀁 4 􀀁 􀀁 실무
chapter􀀁 1 실무􀀁 입문 296
01 회사등록 ·························································································· 296
02 거래처등록􀀁 ···················································································· 302
03 계정과목􀀁 및􀀁 적요등록 ··································································· 306
04 전기분􀀁 재무제표 ············································································ 311
chapter􀀁 2 일반전표􀀁 입력 325
01 메뉴􀀁 설명 ························································································ 325
02 실전􀀁 연습􀀁 문제􀀁 [􀀁 일반전표􀀁 입력􀀁 ] ············································· 333
chapter􀀁 3 매입매출전표􀀁 입력 340
01 메뉴􀀁 설명 ························································································ 340
02 실전􀀁 연습􀀁 문제􀀁 [􀀁 매입매출전표􀀁 입력􀀁 ]􀀁 ··································· 354
chapter􀀁 4 전표의􀀁 수정 367
01 전표수정의􀀁 의의와􀀁 유형 ······························································· 367
02 실전􀀁 연습􀀁 문제􀀁 [􀀁 전표수정􀀁 ] ······················································ 373
chapter􀀁 5 결산 380
01 자동결산과􀀁 수동결산 ····································································· 380
02 실전􀀁 연습􀀁 문제􀀁 [􀀁 결산􀀁 ] ······························································ 392
chapter􀀁 6 장부조회 398
01 메뉴설명 ·························································································· 398
02 실전􀀁 연습􀀁 문제􀀁 [􀀁 장부조회􀀁 ] ······················································ 409

PART􀀁 5 􀀁 􀀁 전표􀀁 입력􀀁 집중􀀁 훈련
chapter􀀁 1 일반전표􀀁 기출문제􀀁 집중􀀁 훈련 418
01 자산 ································································································· 418
02 부채와􀀁 자본 ···················································································· 425
03 수익과􀀁 비용 ···················································································· 430

chapter􀀁 2 일반전표􀀁 기출문제􀀁 집중􀀁 훈련􀀁 정답􀀁 및􀀁 해설 434
01 자산 ································································································· 434
02 부채와􀀁 자본 ···················································································· 444
03 수익과􀀁 비용 ···················································································· 450
chapter􀀁 3 매입매출전표입력􀀁 집중􀀁 훈련 456
01 매출􀀁 거래 ························································································ 456
02 매입􀀁 거래 ························································································ 463
chapter􀀁 4 매입매출전표입력􀀁 집중􀀁 훈련􀀁 정답􀀁 및􀀁 해설 473
01 매출􀀁 거래 ························································································ 473
02 매입􀀁 거래 ························································································ 484

PART􀀁 6 􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제
2016년􀀁 2월􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제 ················································· 504
66회􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제 ······························································ 511
67회􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제 ······························································ 520
2016년􀀁 8월􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제 ················································· 528
68회􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제 ······························································ 536
69회􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제 ······························································ 545
70회􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제 ······························································ 553
71회􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제 ······························································ 562
72회􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제 ······························································ 570
73회􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제 ······························································ 578
74회􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제 ······························································ 587
75회􀀁 􀀁 전산회계􀀁 1급􀀁 기출문제 ······························································ 596
※􀀁 전산회계􀀁 1급􀀁 기출문제􀀁 정답􀀁 및􀀁 해설 ············································ 605