전산회계 2급 (2018)(Master Series(마스터 시리즈))

part 1 회계이론의 기초

section 01 회계의 기본원리 ·················································································· 16

section 02 기업의 재무상태 ·················································································· 18

section 03 수익 비용 손익계산서 ································································· 21

section 04 거래 ········································································································ 29

section 05 계정 ········································································································ 35

section 06 분개와 전기 ·························································································· 39

section 07 장부 ········································································································ 56

section 08 전표회계 ································································································ 58

section 09 시산표와 정산표 ·················································································· 61

section 10 결산 ········································································································ 66

section 11 현금 예금 및 현금성자산 ······························································· 69

section 12 단기금융상품 ························································································ 78

section 13 단기매매증권 ························································································ 82

section 14 상품매매(Ⅰ) ·························································································· 87

section 15 상품매매(Ⅱ) ·························································································· 92

section 16 상품매매에 관한 보조부 ···································································· 99

section 17 외상매출금과 외상매입금에 관한 기장 ········································· 102

section 18 어음거래 ······························································································ 105

section 19 기타채권 채무 ················································································ 112

section 20 대손에 관한 기장 ·············································································· 122

section 21 비유동자산 ·························································································· 127

section 22 거래와 사용장부 ················································································ 135

section 23 자본금 및 인출금 ·············································································· 137

section 24 손익의 정리 ························································································ 142

section 25 결산정리사항 및 오류의 수정 ························································· 149

section 26 재무제표 ······························································································ 152



part 2 전산회계 실무 (KcLep)

section 01 KcLep 전산회계 프로그램의 실행 ·················································· 156

section 02 기초정보관리 ······················································································ 159

section 03 거래자료의 입력 ················································································ 183

section 04 결산 및 마감 ······················································································ 202

section 05 재무제표 및 제장부의 조회 ···························································· 211



part 3 종합 모의고사

종합 모의고사 1회 ······················· 222 종합 모의고사 5회 ······················· 253

종합 모의고사 2회 ······················· 230 종합 모의고사 6회 ······················· 260

종합 모의고사 3회 ······················· 238 종합 모의고사 7회 ······················· 267

종합 모의고사 4회 ······················· 246 종합 모의고사 8회 ······················· 275



part 4 기출문제

특별 2회차 기출문제 ················· 284 기출문제 70회 ···························· 337

특별 3회차 기출문제 ················· 292 기출문제 71회 ···························· 346

기출문제 66회 ···························· 300 기출문제 72회 ···························· 354

기출문제 67회 ···························· 308 기출문제 73회 ···························· 362

기출문제 68회 ···························· 316 기출문제 74회 ···························· 370

기출문제 69회 ···························· 326 기출문제 75회 ···························· 379



part 5 정답 및 해설



회계이론의 기초문제 해답 ················································································· 388

종합 모의고사 8회 (이론+실기) 해답 ······························································ 406

최근 2년간 기출문제 해답 ················································································· 423

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