2017 ERP 회계 2급

01 경영혁신과 ERP
01 ERP의 정의 ···················································································· 12
02 경영혁신과 ERP(Enterprise Resource Planning) ·················· 13
03 ERP의 등장배경 ············································································· 14
04 ERP의 발전과정 ············································································· 14
05 MIS와 ERP ····················································································· 15
06 ERP의 선택기준 ············································································· 16
07 ERP의 특징 ···················································································· 17
08 ERP 도입효과와 필요성 ······························································· 18
09 ERP의 성공요인과 실패요인 ························································ 19
10 ERP 구축절차 및 방법 ································································· 20
11 ERP 구축유형과 도입방법 ···························································· 21
12 확장형 ERP(Extended ERP) ······················································· 22
■ 단원정리 평가 기본문제 ························································· 24
02 재무회계의 이해
chapter 1 재무회계의 기본 30
01 회계의 뜻과 분류 ·········································································· 30
02 재무회계의 개념체계 ····································································· 31
03 재무제표 ·························································································· 34
04 재무제표 작성과 표시의 일반원칙 ·············································· 37
05 재무제표의 기본요소 ····································································· 37
06 재무제표 요소의 측정 ··································································· 40
■ 단원정리 평가 기본문제 ························································· 41

chapter 2 당좌자산 45
01 현금 및 현금성자산 ······································································· 45
02 당좌예금과 당좌차월 ····································································· 46
03 단기예금과 단기매매증권 ····························································· 48
04 매출채권 ·························································································· 51
05 어음의 회계처리 ············································································ 52
06 채권의 대손 ···················································································· 55
07 기타의 당좌자산 ············································································ 57
chapter 3 재고자산 58
01 재고자산의 매입과 매출 ······························································· 58
02 기말재고자산의 평가 ····································································· 59
03 재고자산감모손실과 평가손실 ······················································ 61
chapter 4 유형자산 62
01 유형자산의 종류 ············································································ 62
02 유형자산의 인식과 취득금액 ························································ 62
03 유형자산의 감가상각 ····································································· 63
04 유형자산의 취득후 지출 ······························································· 66
05 유형자산의 처분 ············································································ 66
chapter 5 무형자산 67
01 무형자산의 취득원가 ····································································· 67
02 무형자산의 종류 ············································································ 68
chapter 6 투자자산과 기타 비유동자산 70
01 투자자산 ······················ 70 02 기타 비유동자산 ········ 71
chapter 7 부채 73
01 유동부채 ······················ 73 02 비유동부채 ·················· 75
chapter 8 자본 78
01 자본의 개념 ················ 78 02 자본잉여금 ················· 80
03 자본조정 ······················ 81 04 기타포괄손익누계액 ·· 82
05 이익잉여금 ·················· 8306 이익잉여금 처분과 결손금 처리 ·················································· 84
■ 단원정리 평가 기본문제 ························································· 85
chapter 9 수익과 비용 91
01 수익 ····························· 91 02 비용 ···························· 93
03 판매비와 관리비 ········· 94 04 영업외 수익 ··············· 96
05 영업외 비용 ················ 98 06 법인세 비용 ··············· 99
■ 단원정리 평가 기본문제 ······················································· 100
chapter 10 부가가치세의 이해 104
01 부가가치세의 특징 ······································································ 104
02 부가가치세법 총칙 ······································································ 105
03 과세거래 ······················································································· 107
04 영세율적용과 면세 ······································································ 110
05 과세표준과 세액 ·········································································· 111
■ 단원정리 평가 기본문제 ······················································· 117
03 ERP 프로그램 설치
01 ERP정보관리사 실기 프로그램설치 안내 ································· 122
02 최초로그인 ··················································································· 124
03 ERP 데이터의 백업(저장) ·························································· 125
04 ERP 데이터의 복구(Restore) ···················································· 127
04 핵심ERP 회계프로세스
Chapter 1 핵심 ERP 전체 프로세스 131
Chapter 2 회사등록정보 132
■ 단원정리 평가 기본문제 ······················································· 149

05 핵심ERP 회계모듈 운용
Chapter 1 기초정보 등록 156
01 거래처 등록 ················································································· 157
02 프로젝트 등록 ·············································································· 161
03 관리내역 등록 ·············································································· 162
04 회계연결 계정과목 등록 ····························································· 165
05 계정과목 등록 ·············································································· 166
06 회계초기이월 등록 ······································································ 173
■ 단원정리 평가 기본문제 ······················································· 183
Chapter 2 회계관리 186
01 회계관리 전체프로세스 ······························································· 186
02 전표입력/장부관리 ······································································· 186
03 회계거래 자료 입력 ···································································· 193
■ 단원정리 평가 기본문제 ······················································· 218
Chapter 3 부가가치세 거래와 장부조회 222
01 매출부가세 거래 ·········································································· 222
02 매입부가세 거래 ·········································································· 234
03 전표승인해제 ················································································ 248
04 부가가치세 신고 ·········································································· 249
■ 단원정리 평가 기본문제 ······················································· 254
Chapter 4 유형자산 관리 257
01 감가상각 ······················································································· 257
02 고정자산(유형자산) 등록 ···························································· 259
03 감가상각비 현황 ·········································································· 266
05 고정자산명세서 ············································································ 266
06 고정자산변동현황 ········································································ 267
07 고정자산관리대장 ········································································ 267
■ 단원정리 평가 기본문제 ······················································· 268

Chapter 5 결산재무제표 관리 270
01 결 산 ··························································································· 270
02 결산자료입력 ················································································ 270
03 합계잔액시산표 ············································································ 281
04 재무상태표 ··················································································· 282
05 손익계산서 ··················································································· 282
06 원가보고서 ··················································································· 283
07 이익잉여금처분계산서 ································································· 284
08 제장부의 조회 ·············································································· 285
■ 단원정리 평가 기본문제 ······················································· 288
Chapter 6 자금관리와 예산관리 291
01 일자별 자금계획입력 ·································································· 291
02 자금계획 카렌다 ·········································································· 298
03 자금현황 ······················································································· 298
04 자금 일보 ····················································································· 300
05 예산관리 ······················································································· 300
■ 단원정리 평가 기본문제 ······················································· 309
06 회계 2급 기출 실전모의고사〈2017년으로 모두 컨버젼완료〉
제1회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 312
제2회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 323
제3회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 332
제4회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 342
제5회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 352
제6회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 364
제7회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 375
제8회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 387
제9회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 396
제10회 ERP정보관리사 회계2급 기출 실전모의고사 ··························· 406

▶ 정답 및 해설 416