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2024 강선생 전산회계 1급 기출문제 풀이집

2024 강선생 전산회계 1급 기출문제 풀이집

  • 강원훈
  • |
  • 나눔A&T(나눔에이엔티)
  • |
  • 2024-03-08 출간
  • |
  • 495페이지
  • |
  • 190 X 260 mm
  • |
  • ISBN 9788968914263
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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

제100회 전산회계1급 기출문제 ···············································································310
제101회 전산회계1급 기출문제
제102회 전산회계1급 기출문제
제103회 전산회계1급 기출문제
제104회 전산회계1급 기출문제
제105회 전산회계1급 기출문제
제106회 전산회계1급 기출문제
제107회 전산회계1급 기출문제
제108회 전산회계1급 기출문제
제109회 전산회계1급 기출문제
제110회 전산회계1급 기출문제
제111회 전산회계1급 기출문제

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