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책소개2026년 03월 04일 출간 | ISBN : 8966227317 | 492쪽 | 규격外 | 13판
상세이미지 목차PART 01 회계원리
제O1장 회계원리의 기초
회계의 흐름··········································································25
제1절 회계의 의의 ····································································25
회계 거래 및 순환과정·······················································32
제1절 회계순환과정(회계정보의 산출) ·····································32
제2절 거 래 ···············································································33
제3절 거래증빙과 전표 ·····························································40
기업과 회계··········································································48
제1절 개인기업과 법인기업 ······················································48
제2절 사업자등록증이란? ·························································50
기업의 재무상태와 경영성과·············································54
제1절 회계의 기본가정 ·····························································54
제2절 회계정보의 질적 특성 ····················································55
제3절 재무상태 ··········································································57
제4절 경영성과 ··········································································58
제5절 재무제표 기본요소의 측정 ·············································59
결 산·····················································································62
제1절 결산 ·················································································62
제2절 대표적 결산정리사항 ······················································63
제3절 시산표 ·············································································64
제4절 결산분개의 정리 ·····························································68
제5절 원장의 마감방법 ·····························································72
재무제표················································································77
제1절 재무제표의 뜻 ·································································77
제2절 재무상태표 ······································································77
제3절 손익계산서 ······································································81
제4절 자본변동표 ······································································84
제5절 현금흐름표 ······································································84
제6절 주 석 ···············································································85
제O2장 계정과목 해설
유동자산·············································································102
제1절 당좌자산 ········································································102
제2절 재고자산 ········································································121
제3절 기타의 유동자산 ···························································124
비유동자산··········································································133
부 채···················································································153
자 본···················································································166
수익과 비용········································································174
제1절 수익계정 ········································································174
제2절 비용계정 ········································································176
PART 02 회계정보시스템의 운용(KcLep(케이렙)-Academy 프로그램의 실행)
제O1장 전산세무회계 프로그램 시작하기
KcLep Academy의 시작 및 응용·································192
제1절 전산 세무 회계 프로그램의 설치 ·······························192
제2절 전산 세무 회계 프로그램의 시작 ·······························196
제3절 KcLep(케이렙) 프로그램의 이해 ·······························197
제O2장 회계정보시스템의 운용
기초정보관리·····································································203
제1절 전산회계 프로그램 작업순서 ·······································203
제2절 회사등록 ········································································204
제3절 환경등록 ········································································209
제4절 거래처등록 ····································································212
제5절 계정과목 및 적요등록 ··················································221
제6절 전기분 재무제표 ···························································227
전표입력/장부····································································242
제1절 거래자료의 입력 ···························································242
결 산···················································································263
제1절 결산 및 마감································································263
제2절 KcLep 학습용 p/g의 결산 작업순서(개인기업) ·······264
제3절 결산자료의 입력 ···························································264
제4절 결산 재무제표 확정 ·····················································269
재무제표·············································································278
제장부의 조회 및 출력····················································288
제1절 장부조직 ········································································288
데이터관리··········································································301
PART 03 직무수행능력과 포트폴리오(분야별 실력점검문제)
제O1장 직무능력평가 1
이론문제정리·····································································308
분개문제 익히기································································323
제1절 자산, 부채, 자본 계정 ················································323
제2절 수익과 비용 계정 ·························································327
제3절 결산정리문제 ································································330
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제O2장 직무능력평가 2
제1회 실무모의고사 ······································································334
제2회 실무모의고사 ······································································337
제O3장 포트폴리오
제1회 실전종합모의고사 ······························································343
제2회 실전종합모의고사 ······························································349
제O4장 기출문제
제 99 회 전산회계 2급 기출문제 ················································358
제100회 전산회계 2급 기출문제 ················································368
제101회 전산회계 2급 기출문제 ················································378
제102회 전산회계 2급 기출문제 ················································389
제103회 전산회계 2급 기출문제 ················································399
제104회 전산회계 2급 기출문제 ················································410
제105회 전산회계 2급 기출문제 ················································421
제106회 전산회계 2급 기출문제 ················································431
제107회 전산회계 2급 기출문제 ················································441
PART 04
부록 l 정답 및 해설
정답 및 해설 454 |
| 교환 및 환불 가능 |
상품에 문제가 있을 경우 |
1) 상품이 표시/광고된 내용과 다르거나 불량(부패, 변질, 파손, 표기오류, 이물혼입, 중량미달)이 발생한 경우 - 신선식품, 냉장식품, 냉동식품 : 수령일 다음날까지 신청 - 기타 상품 : 수령일로부터 30일 이내, 그 사실을 안 날 또는 알 수 있었던 날로부터 30일 이내 신청 2) 교환 및 환불신청 시 판매자는 상품의 상태를 확인할 수 있는 사진을 요청할 수 있으며 상품의 문제 정도에 따라 재배송, 일부환불, 전체환불이 진행됩니다. 반품에 따른 비용은 판매자 부담이며 환불은 반품도착일로부터 영업일 기준 3일 이내에 완료됩니다. |
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단순변심 및 주문착오의 경우 |
1) 신선식품, 냉장식품, 냉동식품 재판매가 어려운 상품의 특성상, 교환 및 환불이 어렵습니다. 2) 화장품 피부 트러블 발생 시 전문의 진단서 및 소견서를 제출하시면 환불 가능합니다. 이 경우 제반비용은 소비자 부담이며, 배송비는 판매자가 부담합니다. 해당 화장품과 피부 트러블과의 상당한 인과관계가 인정되는 경우 또는 질환치료 목적의 경우에는 진단서 발급비용을 판매자가 부담합니다. 3) 기타 상품 수령일로부터 7일 이내 신청, 왕복배송비는 소비자 부담 4) 모니터 해상도의 차이로 색상이나 이미지가 다른 경우 단순변심에 의한 교환 및 환불이 제한될 수 있습니다. |
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| 교환 및 환불 불가 |
1) 신청기한이 지난 경우 2) 소비자의 과실로 인해 상품 및 구성품의 전체 또는 일부가 없어지거나 훼손, 오염되었을 경우 3) 개봉하여 이미 섭취하였거나 사용(착용 및 설치 포함)해 상품 및 구성품의 가치가 손상된 경우 4) 시간이 경과하여 상품의 가치가 현저히 감소한 경우 5) 상세정보 또는 사용설명서에 안내된 주의사항 및 보관방법을 지키지 않은 경우 6) 사전예약 또는 주문제작으로 통해 소비자의 주문에 따라 개별적으로 생산되는 상품이 이미 제작진행된 경우 7) 복제가 가능한 상품 등의 포장을 훼손한 경우 8) 맛, 향, 색 등 단순 기호차이에 의한 경우 |
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카테고리
