<목 차> Section 1-1 재무회계 Chapter ① 당좌자산 ····················································································· 28 01 현금 및 현금성 자산 28 02 단기투자자산 38 03 채권 및 채무에 관한 거래(Ⅰ) 44 04 채권 및 채무에 관한 거래(Ⅱ) 55 Chapter ② 재고자산 ····················································································· 65 Chapter ③ 비유동자산 ·················································································· 76 01 투자자산 76 02 유형자산 78 03 무형자산 86 Chapter ④ 부채와 자본 ················································································ 90 01 유동부채 90 02 비유동부채 90 03 회사의 자본 101 Chapter ⑤ 기업의 결산 ·············································································· 112 01 결산정리 112 02 수익?비용의 개념 및 인식기준 119 03 재무제표의 작성 119 Section 1-2 원가회계 01 원가계산의 의의 및 목적 128 02 원가의 흐름과 요소별 원가계산 137 03 제조간접비의 계산 147 04 부문별 원가계산 151 05 개별원가계산 154 06 종합원가계산 157 Section 1-3 부가가치세 Chapter ① 부가가치세 총설 ······································································ 166 01 부가가치세 이론 정의 166 02 부가가치세 총칙 168 Chapter ② 과세거래 ··················································································· 177 01 과세거래 177 02 공급시기 및 공급장소 183 Chapter ③ 영세율과 면세 ·········································································· 188 01 영세율 188 02 면세 190 Chapter ④ 과세표준 ··················································································· 195 01 과세표준 195 Chapter ⑤ 거래징수와 세금계산서 ··························································· 200 01 거래징수 200 02 세금계산서 200 Chapter ⑥ 매입세액공제와 납부세액 ······················································· 207 01 매입세액공제 208 02 의제매입세액 211 Section 2-1 KcLep 전산회계프로그램 Section 2-2 기초정보 관리 01 기초정보관리란 226 02 회사등록 229 03 거래처등록 233 04 계정과목 및 적요등록 237 05 전기분 재무상태표 240 06 전기분 원가명세서 243 07 전기분 손익계산서 246 08 전기분 잉여금처분계산서 249 09 거래처별 초기이월 252 10 마감 후 이월 256 Section 2-3 거래자료 입력 01 일반전표 입력 258 02 매입매출전표 입력 272 Section 2-4 부가가치세 거래자료의 조회 01 부가가치세 신고서 296 02 세금계산서 합계표 297 Section 2-5 비유동자산 감가상각 01 비유동자산의 등록 304 Section 2-6 결산 및 재무제표 01 결산수정사항 정리 310 02 결산자료의 입력 313 Section 3-1 종합 모의고사(이론+실기) 1회 종합모의고사 – (주)주현컴퓨터(회사코드 : 8501) 330 2회 종합모의고사 – (주)모나코(회사코드 : 8502) 339 3회 종합모의고사 – 현대산업(주)(회사코드 : 8503) 349 4회 종합모의고사 – (주)승원전기(회사코드 : 8504) 358 5회 종합모의고사 – (주)건국기계(회사코드 : 8505) 368 6회 종합모의고사 – (주)은행나무(회사코드 : 8506) 378 7회 종합모의고사 – (주)골드패션(회사코드 : 8507) 388 8회 종합모의고사 – (주)동산의류(회사코드 : 8508) 397 9회 종합모의고사 – (주)유한상사(회사코드 : 8509) 407 10회 종합모의고사 – (주)테크전자(회사코드 : 8510) 417 Section 3-2 최근 기출문제 58회 기출문제 – (주)가은(코드번호 : 0358) 426 59회 기출문제 – (주)나은(코드번호 : 0359) 434 60회 기출문제 – (주)의뜸(코드번호 : 0360) 443 61회 기출문제 – (주)도시(코드번호 : 0361) 451 62회 기출문제 – (주)성공전자(코드번호 : 0362) 458 63회 기출문제 – (주)하늘테크(코드번호 : 0363) 465 64회 기출문제 – (주)창조회사(코드번호 : 0364) 472 65회 기출문제 – (주)정진(코드번호 : 0365) 480 Section 3-3 해설 및 정답 01 예제문제 해답 490 02 종합모의고사 10회(이론+실기) 해답 496 03 최근 2년간 기출문제 해답 541