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PART 01 실무이론
Chapter 01. 재무회계 ·················································3 제1절 회계의 기본개념 ·····································································3 제2절 회계의 기록 ·········································································14 제3절 재무상태표 계정별 회계처리 ················································24 제4절 손익계산서 계정별 회계처리 ················································57 제5절 결산 ·····················································································65 제6절 내부통제 ···············································································71 Chapter 02. 부가가치세 ············································73 제1절 부가가치세의 기본개념 ·························································74 제2절 과세거래 ···············································································86 제3절 영세율과 면세 ······································································92 제4절 과세표준과 세액 ···································································95 PART 02 실무수행 Chapter 01. 기초정보관리 ······································105 제1절 프로그램 설치와 데이터 관리 ············································105 제2절 기준정보등록 ······································································110 제3절 전기이월자료등록 ·······························································122 Chapter 02. 전표관리 ·············································130 제1절 회계상 거래 인식하기 ························································130 제2절 전표작성하기 ······································································137 제3절 증빙서류 관리하기 ·····························································154 Chapter 03. 자금관리 ·············································164 제1절 현금시재 관리하기 ·····························································164 제2절 예금 관리하기 ····································································167 제3절 법인카드 관리하기 ·····························································170 제4절 어음·수표 관리하기 ···························································173 Chapter 04. 부가가치세 신고 ·································180 제1절 세금계산서 발급·수취하기 ·················································180 제2절 부가가치세 부속서류작성하기 ·············································210 제3절 부가가치세 신고하기 ··························································213 Chapter 05. 결산처리 ·············································216 제1절 결산 준비하기 ····································································216 제2절 결산분개하기 ······································································219 제3절 장부마감하기 ······································································234 Chapter 06. 회계정보시스템운용 ····························237 제1절 회계관련DB마스터관리하기 ················································237 제2절 회계프로그램운용하기 ························································240 제3절 회계정보활용하기 ·······························································245 PART 03 합격전략 Chapter 01. 오답노트로 정리하는 기출문제 ···········253 1. 오답노트로 정리하는 FAT1급 49회 특강 ·······························253 2. 오답노트로 정리하는 FAT1급 50회 특강 ·······························282 Chapter 02. 혼자서 풀어보는 기출문제 ··················312 1. 제48회 기출문제 ·····································································312 2. 제47회 기출문제 ·····································································329 3. 제46회 기출문제 ·····································································344 4. 제45회 기출문제 ·····································································360 5. 제44회 기출문제 ·····································································375 6. 제43회 기출문제 ·····································································391 Chapter 03. 실전모의고사 ······································407 1. 제1회 실전모의고사 ·································································407 2. 제2회 실전모의고사 ·································································425 3. 제3회 실전모의고사 ·································································442 4. 제4회 실전모의고사 ·································································458 해답 및 풀이······················································································································475 |
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컴퓨터를 포함한 전자기기가 발달하면서 기업들도 빠르게 전산화가 이루어지고 있습니다. 수기로 장부를 기장하던 방법은 역사속으로 사라지고 이제는 컴퓨터 프로그램을 통해서 관리 를 하고 있습니다. 특히 회계와 관련한 부분은 나날이 발전되고 있습니다. 모든 기업은 회계 를 필요로 하고 있고, 이를 관련 프로그램으로 얼마나 잘 활용할 수 있는지에 대한 판단으로 다양한 자격증을 요구하고 있습니다. AT는 한국공인회계사회가 주관하고 ㈜더존비즈온의 SmartA실무교육프로그램을 통해 기업 의 경영자원들을 시스템을 통해 제대로 수행해 낼 수 있는지를 평가합니다. 특히 2022년 부 터 비대면 평가를 시행하므로써 시험평가 환경조차도 변화시키고 있습니다. 변화의 중심에 있는 경리회계인들이 자격증을 취득하고 현업에서 능력을 발휘할 수 있도록 하기 위하여 FAT(회계실무) 수험서를 제작하게 되었습니다.
본서의 특징 PART 01. 실무이론 FAT(회계실무)1급 범위에 해당하는 재무회계와 부가가치세 실무이론 부분에 대하여 1회부터 2021년도까지 총 50회의 기출문제를 키워드별로 정리하여 출제경향을 파악할 수 있도록 하였으며, 중요한 기본문제를 ‘핵심문제’로 수록하였습니다. PART 02. 실무수행 FAT(회계실무) 1급에서는 도·소매업을 영위하는 법인기업을 대상으로 평가가 이루어 지므로, NCS회계실무 능력단위 기준에 맞추어 전표관리, 자금관리, 결산처리, 회계 정보시스템운용으로 구성하고, 도소매업에서 발생할 수 있는 부가가치세 범위에 맞게 사례를 따라해 실습해보면서 학습할 수 있도록 하였으며, 1회부터 2021년도까지 총 50회의 기출문제를 키워드별로 정리하여 출제 경향을 파악할 수 있도록 하였습니다. PART 03. 합격전략 Chapter 1. 오답노트로 정리하는 기출문제 가장 최근 기출문제 2회에 대하여 시험에 대한 가이드를 제시하고, 틀리기 쉬운 내 용을 정리하여 오답유형을 제시하였으며, 멘토Tip에서 외워야 할 공식등 시험대비 전략을 제시하였습니다. Chapter 2. 혼자서 풀어보는 기출문제 최근 6회분의 기출문제를 혼자서 풀어보면서 시험문제 경향을 이해할 수 있도록 하 였으며, 이전년도의 데이터를 2022년도의 데이터로 변환하여 제공하므로써 업그레 이드 된 문제로 풀어보고 시험을 대비할 수 있도록 하였습니다. Chapter 3. 실전모의고사 2022년도부터 시행하는 비대면 시험을 대비한 문제형태로 구성하여 비대면시험에도 완벽하게 준비할 수 있도록 하였습니다. NCS회계실무 능력단위별로 단원을 구성하여 능력단위별로 수업을 진행하고 평가할 수 있도록 하였으며, 이를 통하여 FAT(회계실무) 1급 자격 비대면시험을 완벽하게 대비할 수 있도록 하였습니다. 끝으로 이 책을 통하여 자격증 취득의 결실이 맺어지기를 진심으로 바라며 향후 미흡한 부분은 지속하여 개선해 나갈 것을 약속드립니다 2022년 1월 저자 드림 |