2019 FAT 회계실무 1급

실무이론

Ⅰ. NCS 적용 재무회계 이해
01 회계의 정의, 목적, 공준 및 개념체계 이해 ··························································4
02 재무제표 이해 ········································································································9
[능력단위명：재무제표작성, 능력단위요소：재무상태표 작성하기, 손익계산서작성하기]
03 내부통제와 내부회계관리제도(2012.12.30. 개정기준반영) ···································13
[능력단위명：회계감사, 능력단위요소：내부감사 준비하기]
이것만 풀면 합격한다! (제1장, 제2장, 제3장) / 15
04 거래의 8요소 및 회계순환과정 ············································································19
[능력단위명：전표관리, 능력단위요소：회계상거래인식하기]
05 결산 및 결산절차 ·································································································23
[능력단위명：결산처리, 능력단위요소：결산준비하기, 결산분개하기]
이것만 풀면 합격한다! (제4장, 제5장) / 26

Ⅱ. NCS 적용 계정과목별 이해
01 현금 및 현금성자산(유동자산 중 당좌좌산에 해당) ············································40
[능력단위명：자금관리, 능력단위요소：현금시재관리하기, 예금관리하기]
이것만 풀면 합격한다! / 44
02 단기매매증권(유동자산 중 당좌좌산에 해당) ·······················································49
이것만 풀면 합격한다! / 51
03 외상 및 어음거래와 대손(유동자산 중 당좌자산에 해당) ···································54
[능력단위명：자금관리, 능력단위요소：어음·수표 관리하기]
이것만 풀면 합격한다! / 59

04 상품매매에 관한 기장(유동자산 중 재고자산에 해당) ········································ 67
이것만 풀면 합격한다! / 75
05 비업무용 투자자산(비유동자산 중 투자자산에 해당) ·········································· 79
이것만 풀면 합격한다! / 82
06 업무용 유형자산(비유동자산 중 유형자산에 해당) ··············································84
이것만 풀면 합격한다! / 89
07 업무용 무형자산(비유동자산 중 무형자산에 해당) ··············································92
이것만 풀면 합격한다! / 95
08 유동부채와 비유동부채 ·························································································96
이것만 풀면 합격한다! / 98
09 주식회사의 자본회계 ··························································································100
이것만 풀면 합격한다! / 104
10 수익과 비용회계 ·································································································106
이것만 풀면 합격한다! / 108
11 수동결산과 자동결산 ··························································································111
[능력단위명：결산처리, 능력단위요소：결산분개하기]
이것만 풀면 합격한다! / 118
12 적격증빙의 이해 및 관리 ···················································································120
[능력단위명：전표관리, 능력단위요소：증빙서류관리하기]

Ⅲ. NCS 적용 원가회계 이해
01 원가회계의 기본개념과 분류 ··············································································128
[능력단위명：원가계산, 능력단위요소：원가요소 분류하기]
이것만 풀면 합격한다! / 133
02 원가회계의 흐름 ·································································································135
[능력단위명：원가계산, 능력단위요소：원가요소 분류하기]
이것만 풀면 합격한다! / 138

Ⅳ. NCS 적용 부가가치세 이해
01 부가가치세 총론 및 과세대상 ············································································142
[능력단위명：부가가치세 신고, 능력단위요소：부가가치세 신고하기]
02 공급의 유형과 거래시기 ·····················································································148
[능력단위명：부가가치세 신고, 능력단위요소：부가가치세 신고하기]
03 영세율과 면세 ·····································································································153
04 세금계산서 ··········································································································157
[능력단위명：부가가치세 신고, 능력단위요소：세금계산서 발급?수취하기]
05 매출세액과 매입세액의 계산구조 ·······································································160
06 납부세액과 신고?납부 ······················································································162
[능력단위명：부가가치세 신고, 능력단위요소：부가가치세 신고하기]
이것만 풀면 합격한다! (제1장～제6장) / 165



전산실무

Ⅰ. NCS를 기반한 기초정보관리 실무활용 (10점)
NCS 준거 기준
1 회사등록 및 등록내용 수정 ·················································································179
2 환경설정 수정 ·······································································································184
3 거래처등록 및 등록내용 수정 ··············································································186
4 계정과목 및 적요등록 ··························································································194
5 전기분 재무상태표 ································································································197
6 전기분 손익계산서 ································································································201
7 전기분 원가명세서 ································································································204
8 전기분 이익잉여금처분계산서 ··············································································204
9 거래처별 초기이월 ································································································205


Ⅱ. NCS를 기반한 거래자료입력 실무활용 (20점)
NCS 준거 기준
1 거래자료입력：일반전표입력 메뉴 ·······································································220

Ⅲ. NCS를 기반한 부가가치세 신고자료입력 실무활용 (24점)
NCS 준거 기준
1 부가가치세 신고자료 입력：매입매출전표입력 메뉴 ···········································264

Ⅳ. NCS를 기반한 결산관리 실무활용 (8점)
NCS 준거 기준
1 결산분개하기 ·········································································································300
2 장부마감하기 ·········································································································315
3 재무제표 작성하기 ································································································317

Ⅴ. NCS를 기반한 회계정보시스템 운용 실무활용 (8점)
NCS 준거 기준
1 제 장부의 조회·····································································································325
2 자금정보 조회(금융/자금관리) ···············································································331
3 재무비율 분석 ·······································································································334
4 데이터 백업 및 데이터 복구 ···············································································340



기출 및 해답

Ⅰ. 최신 기출문제 (제21회~제32회)
21회 회계정보처리(FAT) 1급 기출문제 / 350 정답 및 해설 / 578
22회 회계정보처리(FAT) 1급 기출문제 / 368 정답 및 해설 / 584
23회 회계정보처리(FAT) 1급 기출문제 / 384 정답 및 해설 / 591
24회 회계정보처리(FAT) 1급 기출문제 / 400 정답 및 해설 / 598
25회 회계정보처리(FAT) 1급 기출문제 / 418 정답 및 해설 / 604
26회 회계정보처리(FAT) 1급 기출문제 / 435 정답 및 해설 / 612
27회 회계정보처리(FAT) 1급 기출문제 / 451 정답 및 해설 / 617
28회 회계정보처리(FAT) 1급 기출문제 / 467 정답 및 해설 / 623
29회 회계정보처리(FAT) 1급 기출문제 / 481 정답 및 해설 / 629
30회 회계정보처리(FAT) 1급 기출문제 / 498 정답 및 해설 / 635
31회 회계정보처리(FAT) 1급 기출문제 / 517 정답 및 해설 / 643
32회 회계정보처리(FAT) 1급 기출문제 / 535 정답 및 해설 / 649


Ⅱ. 단원별 해답 및 기출문제 해답
FAT 1급 재무회계이론 정답 및 해설 ······································································552
FAT 1급 원가관리회계이론 정답 및 해설 ·······························································574
FAT 1급 부가가치세법 이론 정답 및 해설 ·····························································576
FAT 1급 최신 기출문제 정답 및 해설 ····································································578