2018 마스터 전산회계 1급

part 1 재무회계
Chapter 01 당좌자산 ········································································································· 26
1. 현금 및 현금성자산 ······················································································ 26
2. 단기투자자산 ································································································· 36
3. 채권 및 채무에 관한 거래(1) ····································································· 42
4. 채권 및 채무에 관한 거래(2) ····································································· 54

Chapter 02 재고자산 ········································································································· 63
1. 재고자산의 회계처리 ···················································································· 63
2. 재고자산의 종류와 원가흐름의 가정 ····························································· 67
3. 기말 재고자산의 결정 ·················································································· 69
4. 재고자산 감모손실과 평가손실 ·································································· 72

Chapter 03 비유동자산 ··································································································· 75
1. 투자자산 ········································································································· 76
2. 유형자산 ········································································································· 78
3. 무형(無形)자산 ······························································································· 86

Chapter 04 부채와 자본 ································································································ 90
1. 유동부채(流動負債) ······················································································· 90
2. 비유동부채 ····································································································· 90
3. 회사의 자본 ································································································· 101

Chapter 05 기업의 결산 ···························································································· 112
1. 결산정리 ······································································································· 112
2. 수익?비용의 개념 및 인식기준 ································································ 118
3. 재무제표의 작성 ························································································· 119

part 2 원가회계
1. 원가계산의 의의 및 목적 ·········································································· 128
2. 원가의 흐름과 요소별 원가계산 ······························································ 137
3. 제조간접비의 계산 ····················································································· 147
4. 부문별 원가계산 ························································································· 151
5. 개별원가계산 ······························································································· 154
6. 종합원가계산 ······························································································· 157

part 3 부가가치세
Chapter 01 부가가치세 총설 ························································································ 166
1. 부가가치세 이론 정의 ··············································································· 166
2. 부가가치세 총칙 ························································································· 168
Chapter 02 과세거래 ······································································································ 178
1. 과세거래 ······································································································· 178
2. 공급시기 및 공급장소 ··············································································· 184
Chapter 03 영세율과 면세 ···························································································· 189
1. 영세율 ········································································································· 189
2. 면세 ············································································································· 191
Chapter 04 과세표준 ······································································································ 196
1. 과세표준 ······································································································· 196
Chapter 05 거래징수와 세금계산서 ············································································ 201
1. 거래징수 ······································································································· 201
2. 세금계산서 ··································································································· 201
Chapter 06 매입세액공제와 납부세액 ········································································ 208
1. 매입세액공제 ······························································································· 209
2. 의제매입세액 ······························································································· 212
part 4 KcLep 전산회계프로그램
1. KcLep 회계 프로그램의 실행 ······································································ 220
2. 재무회계 작업순서 ····················································································· 224

part 5 실무
Chapter 01 기초정보관리 ······························································································ 228
1. 기초정보관리란 ··························································································· 228
2. 회사등록 ··································································································· 231
3. 거래처등록 ··································································································· 235
4. 계정과목 및 적요등록 ··············································································· 239
5. 전기분 재무상태표 ····················································································· 242
6. 전기분 원가명세서 ····················································································· 245
7. 전기분 손익계산서 ····················································································· 248
8. 전기분 잉여금처분계산서 ·········································································· 251
9. 거래처별 초기이월 ····················································································· 254
10. 마감 후 이월 ····························································································· 258

Chapter 02 거래자료입력 ······························································································ 259
1. 일반전표 입력 ····························································································· 259
2. 매입매출전표 입력 ····················································································· 274

Chapter 03 부가가치세 거래자료의 조회 ·································································· 295
1. 부가가치세 신고서 ····················································································· 295
2. 세금계산서 합계표 ····················································································· 296

Chapter 04 비유동자산 감가상각 ················································································ 301
1. 비유동자산의 등록 ····················································································· 301

Chapter 05 결산 및 재무재표 ······················································································ 304
1. 결산수정사항 정리 ····················································································· 304
2. 결산자료의 입력 ························································································· 308

part 6 종합 모의고사
종합 모의고사 1회 ·························································································· 324
종합 모의고사 2회 ·························································································· 333
종합 모의고사 3회 ·························································································· 342
종합 모의고사 4회 ·························································································· 351
종합 모의고사 5회 ·························································································· 360
종합 모의고사 6회 ·························································································· 369
종합 모의고사 7회 ·························································································· 378
종합 모의고사 8회 ·························································································· 386
part 7 기출문제(최근2년간)
특별2회차 기출문제 ························································································ 396
특별3회차 기출문제 ························································································ 403
66회 기출문제 ·································································································· 411
67회 기출문제 ·································································································· 419
68회 기출문제 ·································································································· 427
69회 기출문제 ·································································································· 435
70회 기출문제 ·································································································· 443
71회 기출문제 ·································································································· 450
72회 기출문제 ·································································································· 457
73회 기출문제 ·································································································· 465
74회 기출문제 ·································································································· 474
75회 기출문제 ·································································································· 482

part 8 해답 및 풀이
회계이론의 예제 해답 ····················································································· 492
종합 모의고사 해답 ························································································ 499
기출문제 해답 ·································································································· 535