2024 ANT 전산회계 2급

PART 01 이론편
CHAPTER 01 | 회계의 기본원리 3
01 회계의 뜻과 목적 ··········································································3
02 부기와 회계 ··················································································4
03 회계단위와 회계기간 ·····································································5
04 기업의 재무상태 ············································································6
05 수익?비용과 손익계산서 ································································8
06 기업의 손익계산 ··········································································10
07 거래 ····························································································13
08 계정과 계정의 기입방법 ······························································17
09 분개와 전기 ················································································20
10 결산 ····························································································22
CHAPTER 02 | 거래의 기장 25
01 자산의 분류 ················································································25
02 자산 및 부채 계정과목 ·······························································26
03 투자자산에 관한 기장 ·································································45
04 유형자산에 관한 기장 ·································································46
05 무형자산에 관한 기장 ·································································50
06 기타 비유동자산 계정 ·································································52
07 개인기업의 자본 및 세무에 관한 기장 ·······································52
CHAPTER 03 | 결산 및 재무제표 55
01 결산의 뜻과 절차 ········································································55
02 손익에 관한 결산 정리 ·······························································56
03 소모품의 결산정리 ······································································59
04 재무제표 ·····················································································60
05 수익과 비용계정의 분류 ······························································68
CHAPTER 04 | 이론시험 따라잡기 73

PART 02 실기편
CHAPTER 01 | 전산회계 프로그램 안내 121
01 KcLep(케이 렙) 프로그램 설치하기 ·········································121
CHAPTER 02 | 전산회계 프로그램 따라잡기 122
01 기초정보관리 ·············································································122
02 일반전표 입력 ···········································································151
03 결산정리분개 ·············································································166
04 장부조회 ···················································································172
05 데이터 저장 및 압축 ································································175
CHAPTER 03 | 종합거래분개 따라잡기 177
CHAPTER 04 | 오류수정 및 정정 분개 188
CHAPTER 05 | 실기시험 따라잡기 195
CHAPTER 06 | 기출시험 따라잡기 247

PART 03 해답편
CHAPTER 01 | 이론편 해답 381
01 이론문제풀이해답 ······································································383
02 이론시험 따라잡기 해답 ····························································395
CHAPTER 02 | 실기편 해답 402
01 종합거래분개 따라잡기 해답 ···················································402
02 실기시험 따라잡기 해답 ··························································408
03 기출시험 따라잡기 해답 ··························································422