2023 강선생 전산회계2급 기출문제풀이집(개정판)
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Ⅰ. 회계원리
chapter 1. 회계의 첫걸음 ···········································································································8
1. 회계 개념 ················································································································8
2. 거래의 종류 및 계정과목 ·····················································································13
3. 회계 흐름 ··············································································································16
chapter 2. 계정과목별 이론정리 ·······························································································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. 주식회사 자본 ······································································································50
11. 수익과 비용 ··········································································································55
Ⅱ. 단원별 분개 연습
chapter 1. 기초 분개 ··················································································································62
1. 기초분개 60문제 ··································································································62
chapter 2. 단원별 분개 연습 ······································································································74
1. 현금 및 현금성자산 ··························································································74
2. 재고자산 ············································································································77
3. 매출채권과 기타채권 ·························································································79
4. 대손회계 ············································································································83
5. 지분증권 ············································································································86
6. 채무증권 ···········································································································88
7. 유형자산 ············································································································90
8. 무형자산 및 기타비유동자산 ············································································92
9. 유동부채/비유동부채 ·························································································93
10. 주식회사자본 ····································································································96
11. 수익과 비용 ····································································································101
Ⅲ. 분개 기출문제 및 해답
1. 분개 기출문제 ····································································································106
2. 해답 ····················································································································134
Ⅳ. 결산분개 문제 및 해답
1. 결산분개 문제 ····································································································146
2. 해답 ····················································································································150
Ⅴ. 이론 기출문제 및 해답
1. 이론 기출문제 ····································································································154
2. 해답 ····················································································································187
Ⅵ. 실기 기초 흐름 및 데이터
1. 실기기초 흐름 ····································································································204
2. 기출문제 데이터 설치 ························································································221
Ⅶ. 기출문제 및 해답
■ 제100회 전산회계2급 기출문제 ··········································································226
■ 제101회 전산회계2급 기출문제 ··········································································236
■ 제102회 전산회계2급 기출문제 ··········································································247
■ 제103회 전산회계2급 기출문제 ··········································································259
■ 제104회 전산회계2급 기출문제 ··········································································270
■ 제105회 전산회계2급 기출문제 ··········································································282
■ 해답 ····················································································································294
chapter 1. 회계의 첫걸음 ···········································································································8
1. 회계 개념 ················································································································8
2. 거래의 종류 및 계정과목 ·····················································································13
3. 회계 흐름 ··············································································································16
chapter 2. 계정과목별 이론정리 ·······························································································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. 주식회사 자본 ······································································································50
11. 수익과 비용 ··········································································································55
Ⅱ. 단원별 분개 연습
chapter 1. 기초 분개 ··················································································································62
1. 기초분개 60문제 ··································································································62
chapter 2. 단원별 분개 연습 ······································································································74
1. 현금 및 현금성자산 ··························································································74
2. 재고자산 ············································································································77
3. 매출채권과 기타채권 ·························································································79
4. 대손회계 ············································································································83
5. 지분증권 ············································································································86
6. 채무증권 ···········································································································88
7. 유형자산 ············································································································90
8. 무형자산 및 기타비유동자산 ············································································92
9. 유동부채/비유동부채 ·························································································93
10. 주식회사자본 ····································································································96
11. 수익과 비용 ····································································································101
Ⅲ. 분개 기출문제 및 해답
1. 분개 기출문제 ····································································································106
2. 해답 ····················································································································134
Ⅳ. 결산분개 문제 및 해답
1. 결산분개 문제 ····································································································146
2. 해답 ····················································································································150
Ⅴ. 이론 기출문제 및 해답
1. 이론 기출문제 ····································································································154
2. 해답 ····················································································································187
Ⅵ. 실기 기초 흐름 및 데이터
1. 실기기초 흐름 ····································································································204
2. 기출문제 데이터 설치 ························································································221
Ⅶ. 기출문제 및 해답
■ 제100회 전산회계2급 기출문제 ··········································································226
■ 제101회 전산회계2급 기출문제 ··········································································236
■ 제102회 전산회계2급 기출문제 ··········································································247
■ 제103회 전산회계2급 기출문제 ··········································································259
■ 제104회 전산회계2급 기출문제 ··········································································270
■ 제105회 전산회계2급 기출문제 ··········································································282
■ 해답 ····················································································································294
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