2023 강선생 회계관리 2급 기출문제 풀이집

Ⅰ. 회계원리

chapter 1. 회계의 첫걸음 ·····························································································6

1. 회계의 개념 ···························································································6

2. 거래의 종류 및 계정과목 ····································································11

3 기초분개 60문제 ···················································································14

4. 회계 흐름 ·························································································26


chapter 2. 계정과목별 이론정리 ·················································································30

1. 현금 및 현금성자산 ···········································································30

2. 재고자산 ·····························································································33

3. 매출채권과 기타채권 ··········································································39

4. 대손회계 ·····························································································42

5. 지분증권 ·····························································································45

6. 채무증권 ·····························································································47

7. 유형자산 ·····························································································51

8. 무형자산 및 기타비유동자산 ·····························································56

9. 유동부채 / 비유동부채 ········································································57

10. 주식회사자본 ······················································································60

11. 수익과 비용 ·······················································································65

12. 재무제표 분석 ················································································70

Ⅱ. 단원별 기출문제

chapter 1. 회계 첫걸음 기출문제 ···············································································76

chapter 2. 계정과목 이해하기 기출문제 ·····································································80

chapter 3. 결산마무리 기출문제 ·················································································95

chapter 4. 재무제표 분석 기출문제 ·········································································107

Ⅲ. 회계관리2급 기출문제

제1회 회계관리2급 기출문제 ················································································118

제2회 회계관리2급 기출문제 ················································································128

제3회 회계관리2급 기출문제 ················································································137

제4회 회계관리2급 기출문제 ················································································147

제5회 회계관리2급 기출문제 ················································································159

제6회 회계관리2급 기출문제 ················································································168

제7회 회계관리2급 기출문제 ················································································179

제8회 회계관리2급 기출문제 ················································································192

제9회 회계관리2급 기출문제 ················································································204

제11회 회계관리2급 기출문제 ················································································233

제12회 회계관리2급 기출문제 ················································································243

정답과 해설 ·············································································································232