2024 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
4

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 ················································································130
제3회 회계관리2급 기출문제 ················································································143
제4회 회계관리2급 기출문제 ················································································155
제5회 회계관리2급 기출문제 ················································································167
제6회 회계관리2급 기출문제 ················································································179
제7회 회계관리2급 기출문제 ················································································192
제8회 회계관리2급 기출문제 ················································································204
제9회 회계관리2급 기출문제 ················································································218
제10회 회계관리2급 기출문제 ················································································230
제11회 회계관리2급 기출문제 ················································································242
제12회 회계관리2급 기출문제 ················································································255
제13회 회계관리2급 기출문제 ················································································267
제14회 회계관리2급 기출문제 ················································································281
제15회 회계관리2급 기출문제 ················································································294
정답과 해설 ·············································································································307