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(디엠반불)2023 전산회계운용사 2급 실기
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(디엠반불)2023 전산회계운용사 2급 실기

  • 김익동
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  • 나눔A&T
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  • 2023-01-25 출간
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  • 403페이지
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  • 190 X 261 X 21 mm /761g
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  • ISBN 9788968914034
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북스크린영상으로 만나보는 한 권의 책 이야기

출판사서평

 

머리말

 

전산회계운용사 국가기술자격검정 실기 시험에 큰 획을 긋는 프로그램이 2013년부터 (주)더존비즈온의 SPLUS실무교육프로그램이 추가되었습니다. 또한 시험 출제 기준을 종전 기업회계기준에서 한국채택 국제회계기준(K-IFRS)으로 변경 시행함에 따라 이에 맞추어 수검자들이 충분한 실력을 발휘할 수 있도록 제작하였습니다.

 

본서의 주요특징을 요약하면 다음과 같습니다.

 

첫째, 실기 프로그램의 프로세스에 어려움이 없도록 그 과정을 상세하게 설명하여 프로그램 운용과 전산회계운용사 2급 실기 시험에 충실하도록 하였습니다.

 

둘째, 각 단원별 단계적 학습이 되도록 하기 위하여 실습 예제를 통하여 실기 시험에 충분히 대비하도록 하였습니다.

 

셋째, 오답노트로 정리하는 실기시험 연구문제에서 오답유형과 멘토Tip으로 수험생이 실수하기 쉬운 부분을 체크해주고 주의해야할 사항을 폭넓게 설명하였습니다.

 

넷째, 실기 모의 시험은 자격시험 유형에 맞추어 충분히 이해할 수 있도록 하였습니다.

 

다섯째, 모의고사 백데이터는 본 출판사 홈페이지에서 다운로드를 하여 활용토록 하 였습니다(www.nanumant.com).

 

여섯째, NCS회계실무 능력단위별로 단원을 구성하여, 전산회계운용사 2급 실기시험과 NCS회계실무 과정 수업을 함께 진행할 수 있도록 하였습니다.

 

끝으로 이 책을 통하여 자격증 취득의 결실이 맺어지기를 진심으로 바라며 향후 미흡한 부분은 지속하여 개선해 나갈 것을 약속드립니다

 

저자 드림

목차

 

PART 01 SPLUS 재무회계실무

 

 

Chapter 01 회계정보시스템운용(1)－DB마스타관리

 

제1절 프로그램의 시작 ·····································································3

 

제2절 기준정보등록 ········································································13

 

 

Chapter 02 회계정보시스템운용(2)－회계프로그램 운용

 

제1절 전표입력시스템 ·····································································21

 

제2절 상품매매관리시스템 ······························································23

 

 

Chapter 03 전표관리

 

제1절 회계상거래인식하기 ······························································35

 

제2절 증빙서류 관리하기 ·······························································36

 

제3절 적격증빙거래입력-매입매출전표 ···········································37

 

제4절 전표작성하기(1)－입금?출금?대체전표작성 ···························49

 

제5절 전표작성하기(2)－자산계정 ···················································54

 

제6절 전표작성하기(3)－부채계정 ···················································75

 

제6절 전표작성하기(4)－자본계정 ···················································85

 

제7절 전표작성하기(5)－수익계정 ···················································87

 

제8절 전표작성하기(6)－비용계정 ···················································89

 

제9절 전표작성하기(7)－업무용승용차 관련비용 ·····························98

 

 

Chapter 04 자금관리

 

제1절 현금시재관리 ······································································104

 

제2절 예금관리 ············································································107

 

제3절 법인카드관리하기 ·······························································110

 

제4절 어음?수표관리 ····································································113

 

 

Chapter 05 결산처리

 

제1절 결산처리 ············································································120

 

제2절 결산분개하기 ······································································126

 

 

Chapter 06 재무제표작성

 

제1절 손익계산서 작성 ·································································136

 

제2절 재무상태표 작성 ·································································138

 

제3절 K-IFRS 재무제표작성 ·······················································140

 

 

2022 FAT 2급 Chapter 07 회계정보시스템운용(3)－회계정보활용

 

제1절 재무안정성분석 ··································································143

 

제2절 수익성분석 ·········································································145

 

제3절 제장부조회 ·········································································147

 

 

PART 02 SPLUS 원가회계실무

 

 

Chapter 01 원가계산과 기준정보

 

제1절 원가계산 프로세스 ·····························································158

 

제2절 기준정보등록 ······································································161

 

 

Chapter 02 원가요소 분류하기

 

제1절 원재료 입고 ·······································································168

 

제2절 노무비 입력 ·······································································171

 

제3절 제조경비 입력 ····································································173

 

 

Chapter 03 원가배부하기

 

제1절 생산관리 ············································································176

 

제2절 원가배분관리 ······································································181

 

 

Chapter 04 원가계산하기

 

제1절 원가계산하기 ····································································184

 

제2절 원가반영하기 ······································································194

 

 

PART 03 실기시험 오답노트

 

제 1 회 오답노트로 정리하는 실기시험 연구문제 ··························199

 

제 2 회 오답노트로 정리하는 실기시험 연구문제 ··························220

 

 

PART 04 실기 모의시험

 

제 1 회 전산회계운용사 실기 모의시험 ············································243

 

제 2 회 전산회계운용사 실기 모의시험 ············································250

 

제 3 회 전산회계운용사 실기 모의시험 ············································257

 

제 4 회 전산회계운용사 실기 모의시험 ············································264

 

제 5 회 전산회계운용사 실기 모의시험 ············································270

 

제 6 회 전산회계운용사 실기 모의시험 ············································277

 

제 7 회 전산회계운용사 실기 모의시험 ············································284

 

제 8 회 전산회계운용사 실기 모의시험 ············································291

 

제 9 회 전산회계운용사 실기 모의시험 ············································298

 

제10회 전산회계운용사 실기 모의시험 ············································305

 

제11회 전산회계운용사 실기 모의시험 ············································312

 

제12회 전산회계운용사 실기 모의시험 ············································318

 

제13회 전산회계운용사 실기 모의시험 ············································324

 

제14회 전산회계운용사 실기 모의시험 ············································331

 

제15회 전산회계운용사 실기 모의시험 ············································338

 

정답 및 풀이 ····································································································345

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