2026 POINT 전산회계 1급 이론+실기+기출문제(케이렙 KcLep에 의한)(개정판 5판)
한국세무사회 주관 국가공인자격시험 대비
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파트1 기본이론정리 ㆍㆍ 13
각 분야별로 정리 ㆍ 요약하여 이론시험 대비
제1장 | 재무회계 정리 ········································································· 15
제1절 | 회계의 기초 ································································ 15
제2절 | 당좌자산 ····································································· 34
제3절 | 재고자산 ····································································· 49
제4절 | 유형자산 ····································································· 59
제5절 | 무형자산 ····································································· 66
제6절 | 투자자산과 기타비유동자산 ······································· 70
제7절 | 부 채 ········································································· 78
제8절 | 자 본 ········································································· 88
제9절 | 수익과 비용 ································································ 99
제10절 | 비영리회계 ······························································ 121
각 분야별로 정리 ㆍ 요약하여 이론시험 대비
제1장 | 재무회계 정리 ········································································· 15
제1절 | 회계의 기초 ································································ 15
제2절 | 당좌자산 ····································································· 34
제3절 | 재고자산 ····································································· 49
제4절 | 유형자산 ····································································· 59
제5절 | 무형자산 ····································································· 66
제6절 | 투자자산과 기타비유동자산 ······································· 70
제7절 | 부 채 ········································································· 78
제8절 | 자 본 ········································································· 88
제9절 | 수익과 비용 ································································ 99
제10절 | 비영리회계 ······························································ 121
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