2023 강선생 전산회계 2급 기출문제 풀이집

Ⅰ. 회계원리


chapter 1. 회계의 첫걸음 ···········································································································8

1. 회계 개념 ················································································································8

2. 거래의 종류 및 계정과목 ·····················································································13

3. 회계 흐름 ··············································································································16


chapter 2. 계정과목별 이론정리 ·······························································································20

1. 현금 및 현금성자산 ······························································································20

2. 재고자산 ···············································································································23

3. 매출채권과 기타채권 ····························································································29

4. 대손회계 ···············································································································32

5. 지분증권 ···············································································································35

6. 채무증권 ···············································································································37

7. 유형자산 ···············································································································41

8. 무형자산 및 기타비유동자산 ················································································46

9. 유동부채 / 비유동부채 ···························································································47

10. 주식회사 자본 ······································································································50

11. 수익과 비용 ··········································································································55


Ⅱ. 단원별 분개 연습


chapter 1. 기초 분개 ··················································································································62

1. 기초분개 60문제 ··································································································62


chapter 2. 단원별 분개 연습 ······································································································74

1. 현금 및 현금성자산 ··························································································74

2. 재고자산 ············································································································77

3. 매출채권과 기타채권 ·························································································79

4. 대손회계 ············································································································83

5. 지분증권 ············································································································86

6. 채무증권 ···········································································································88

7. 유형자산 ············································································································90

8. 무형자산 및 기타비유동자산 ············································································92

9. 유동부채/비유동부채 ·························································································93

10. 주식회사자본 ····································································································96

11. 수익과 비용 ····································································································101


Ⅲ. 분개 기출문제 및 해답

1. 분개 기출문제 ····································································································106

2. 해답 ····················································································································134


Ⅳ. 결산분개 문제 및 해답

1. 결산분개 문제 ····································································································146

2. 해답 ····················································································································150


Ⅴ. 이론 기출문제 및 해답

1. 이론 기출문제 ····································································································154

2. 해답 ····················································································································187


Ⅵ. 실기 기초 흐름 및 데이터

1. 실기기초 흐름 ····································································································204

2. 기출문제 데이터 설치 ························································································221


Ⅶ. 기출문제 및 해답

∎ 제100회 전산회계2급 기출문제 ··········································································226

∎ 제101회 전산회계2급 기출문제 ··········································································236

∎ 제102회 전산회계2급 기출문제 ··········································································247

∎ 제103회 전산회계2급 기출문제 ··········································································259

∎ 제104회 전산회계2급 기출문제 ··········································································270

∎ 제105회 전산회계2급 기출문제 ··········································································282

∎ 해답 ····················································································································294