2024 강선생 전산회계 1급 기출문제 풀이집

목차

Ⅰ. 회계원리

chapter 1. 회계의 첫걸음 ·····························································································8
1. 회계의 개념 ···························································································8
2. 거래의 종류 및 계정과목 ····································································13
3. 회계 흐름 ·························································································16

chapter 2. 계정과목별 이론 정리 ···············································································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. 주식회사자본 ······················································································50
11. 수익과 비용 ·······················································································55

chapter 3. 단원별 이론 기출문제 ············································································· 60
1. 회계개념과 순환과정 기출문제 ·························································· 60
2. 현금 및 현금성자산 기출문제 ···························································· 63
3. 재고자산 기출문제 ············································································· 66
4. 매출채권과 기타채권, 대손회계 기출문제 ········································· 69
5. 투자자산.유가증권 기출문제 ·························································· 72
6. 유형자산 기출문제 ············································································· 75
7. 무형자산 기출문제 ············································································· 78
8. 부채 기출문제 ···················································································· 81
9. 자본 기출문제 ···················································································· 84
10. 수익과 비용 기출문제 ····································································· 87

Ⅱ. 원가회계

chapter 1. 원가회계 이론 ···························································································92
1. 원가 흐름 ·························································································92
2. 요소별 원가계산(1) ····································································93
3. 요소별 원가계산(2) ··········································································95
4. 제조간접비 배부 및 예정배부 ·····························································97
5. 부문별 원가계산 ···············································································99
6. 제품별 원가계산 ············································································102

chapter 2. 원가회계 이론 기출문제 ·········································································107
1. 원가의 흐름 기출문제 ·······································································107
2. 요소별, 부문별, 제조간접비배부 기출문제 ········································111
3. 개별원가계산 기출문제 ······································································114
4. 종합원가계산 기출문제 ······································································117

Ⅲ. 부가가치세 chapter 1. 부가가치세 이론 ······················································································122
1. 부가가치세 총설 ················································································122
2. 매입세액 불공제 ················································································126
3. 부가가치세 과세대상 ? 재화의 공급 ·················································128
4. 부가가치세 과세대상 ? 간주공급 중 자가공급 ·································132
5. 부가가치세 과세대상 ? 용역의 공급, 재화의 수입 ···························137
6. 영세율과 면세 ····················································································139
7. 부가가치세 과세표준 및 납부세액 계산 ············································144
8. 세금계산서 실무 ················································································147
5 chapter 2. 부가가치세 이론 기출문제 ····································································149

Ⅳ. 단원별 분개 연습

chapter 1. 기초 분개 ································································································154
chapter 2. 단원별 분개 연습 ··················································································166
chapter 3. 부가가치세 분개 연습 ·············································································202

Ⅴ. 이론 및 분개 기출문제 및 해답

chapter 1. 이론 기출문제 및 해답 ···········································································216
chapter 2. 분개 기출문제 및 해답 ·········································································239

Ⅵ. 실기 기초 흐름

chapter 1. 프로그램 다운로드 ··················································································266
chapter 2. 전산회계 1급 실기 기초 흐름 ································································267
chapter 3. 기출문제 데이터 설치 ·············································································305 6

Ⅶ. 기출문제 및 해답

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