PART
01
이론편
제O1장 재무 회계

 회계의 정의와 목적·····························································33
제1절 회계의 의의··································································33
제2절 회계의 분류··································································33
제3절 회계의 목적··································································34
제4절 회계의 역할··································································35
제5절 회계의 기능··································································36
제6절 거래의 8요소와 분개····················································36
제7절 회계 순환 과정······························································37
제8절 계정의 분류··································································39

 회계 이론 구조와 재무제표·················································44
제1절 재무 회계의 체계··························································44
제2절 회계의 기본 가정··························································45
제3절 재무 기본 요소의 측정과 인식·····································48
제4절 재무제표의 이해···························································51
제5절 재무제표의 상호 관련성···············································60
제6절 재무제표 정보의 특성과 한계·······································61


유동 자산············································································65
제1절 현금 및 현금성 자산·····················································65
제2절 단기 금융 상품······························································68
제3절 매출 채권(수취채권) ·····················································71
제4절 재고 자산······································································74
제5절 기타 유동 자산······························································81

비유동 자산·········································································83
제1절 투자 자산······································································83
제2절 유형 자산······································································84
제3절 기타 비유동 자산··························································89

부 채···················································································94
제1절 유동 부채······································································94
제2절 비유동 부채··································································96

자 본·················································································103
제1절 자본금·········································································103
제2절 이익 잉여금································································105
제3절 자본 조정····································································107
제4절 기타 포괄 손익 누계액···············································108

수익과 비용······································································111
제1절 수익과 비용의 인식 방법············································111
제2절 수익과 비용의 구분····················································111
제3절 거래 유형별 수익 인식···············································112
제4절 매 출···········································································114
제5절 비 용···········································································115
제6절 판매비와 관리비(800번대) ·········································117

영업 외 수익·····································································121

영업 외 비용·····································································124

법인세 등(법인세 비용) ·····················································126
제O2장 부가가치세

 부가가치세의 개념····························································144
제1절 부가가치세··································································144
제2절 부가가치세의 계산법··················································145
제3절 부가가치세의 특징······················································145
제4절 부가가치세 법률 구성·················································146
23

 부가가치세법 총칙····························································151
제1절 과세 대상····································································151
제2절 납세 의무자································································152
제3절 과세 기간과 신고 납부 기한·······································153
제4절 납세지·········································································154
제5절 사업장·········································································154


사업자 등록······································································161
제1절 사업자 등록의 의의····················································161
제2절 사업자 등록의 신청····················································161
제3절 휴·폐업시 사업자 등록증의 반납·····························162
제4절 사업자 등록 의무 불이행에 따른 제재·······················163
제5절 사업자 등록의 특례····················································163

과세 대상··········································································167
제1절 과세 거래의 의의························································167
제2절 재화의 공급································································167
제3절 용역의 공급································································170
제4절 재화의 수입································································173

영세율과 면세···································································177
제1절 영세율의 의의·····························································177
제2절 면 세···········································································179

과세 표준의 계산······························································186
제1절 과세 표준····································································186
제2절 공급 가액의 계산························································186
제3절 과세 표준에 포함하지 않는 항목································187
제4절 과세 표준에서 공제되지 않는 항목····························187
제5절 거래 유형별 과세 표준···············································187
제6절 재화의 공급 의제에 대한 과세 표준···························188
제7절 과세 표준의 계산 특례···············································189
제8절 부동산 임대 용역의 과세 표준···································191
제9절 대손 세액····································································192

세금계산서와 영수증·························································200
제1절 세금계산서의 의의······················································200
제2절 세금계산서의 종류······················································200
제3절 세금계산서의 교부······················································200
제4절 세금계산서 합계표의 제출··········································202
제5절 세금계산서의 기재 사항·············································202
제6절 영수증·········································································202

매입 세액 공제와 납부 세액 계산····································207
제1절 납부 세액의 계산 구조···············································207
제2절 매입 세액의 계산 구조···············································207
제3절 세금계산서 등에 의한 매입 세액································207
제4절 의제 매입 세액···························································210
제5절 재고 매입 세액···························································212
제6절 변제 대손 세액···························································213
제7절 공통 매입 세액의 안분 계산·······································213
제8절 자진 납부 세액의 계산···············································215

간이 과세··········································································223
제1절 의 의··········································································223
제2절 간이 과세자의 범위····················································223
제3절 일반 과세자와 간이 과세자의 비교····························224
제4절 간이 과세자의 세액 계산 구조···································225
제5절 자진 납부 세액의 계산···············································226

보 칙················································································229
제1절 기 장···········································································229
제2절 신용 카드····································································230
제3절 금전 등록기의 운영····················································230
제O3장 원가 회계

 원가 회계의 기초 개념······················································237
제1절 원가 회계의 목적························································237
제2절 제조 기업의 자본 순환 과정·······································237
25
제3절 재무 회계와 관리 회계의 비교···································238

 원가의 분류······································································241
제1절 원가의 개념································································241
제2절 원가의 분류································································242
제3절 원가의 구성································································245


요소별 원가 계산······························································258
제1절 재료비의 계산·····························································258
제2절 재료비의 분류·····························································258
제3절 재료 소비액의 결정····················································259
제4절 노무비·········································································261
제5절 제조 경비····································································262
제6절 원가 배분····································································263
제7절 제조 간접비의 배부····················································264

부문별 원가 계산······························································271
제1절 부문별 원가 계산의 의의············································271
제2절 원가 부문의 설정························································271
제3절 부문별 원가 계산의 절차············································272

개별 원가 계산··································································280
제1절 개별 원가 계산의 의의···············································280
제2절 제조 지시서와 원가 계산표········································280
제3절 개별 원가 계산의 절차···············································281
제4절 개별 원가 계산의 방법···············································281
제5절 작업 폐물과 공손품의 회계 처리································283

종합 원가 계산··································································289
제1절 종합 원가 계산의 의의···············································289
제2절 종합 원가 계산의 공정 흐름·······································289
제3절 종합 원가 계산의 특징 및 장점··································290
제4절 종합 원가의 계산의 절차············································291
제5절 종합 원가 계산하의 재공품의 평가방법·····················292
제6절 종합 원가 계산의 종류···············································295
PART
02
실습편(회계정보시스템의 운용)
제O1장 KcLep Academy의 시작

 KcLep Academy의 시작·················································317
제1절 전산세무회계 프로그램의 설치··································317
제2절 KcLep(케이렙) 프로그램의 운용·······························321
제3절 전산 세무 회계 프로그램의 시작································323
제4절 전산 회계 프로그램 작업 순서···································325
제O2장 기초 정보 등록

 기초정보관리····································································328
제1절 회사등록·····································································328
제2절 환경등록·····································································334
제3절 거래처 등록································································339
제4절 계정 과목 및 적요 등록··············································350
제5절 전기분 재무제표·························································355
제6절 마감 후 이월·······························································377
제O3장 전표 입력과 부가가치세

 전표 입력과 부가가치세····················································380
제1절 거래 자료의 입력························································380
제2절 일반 전표 입력···························································382
제3절 매입 매출 전표입력····················································398
제4절 부가가치세··································································428
제O4장 감가상각

 감가상각···········································································442
제1절 감가상각·····································································442
제2절 고정 자산 등록···························································444
제3절 감가상각의 조회 화면·················································447
27
제O5장 결산 및 재무제표

 결산 및 마감에 대하여······················································452
제1절 결 산···········································································452
제2절 마 감···········································································452
제3절 결산/재무제표····························································453

 결산정리사항····································································454
제1절 수동 결산 내용의 정리···············································454
제2절 자동 결산 내용의 정리···············································457


KcLep(케이렙) P/G 결산 작업 순서·································459
제1절 법인 사업자································································459

결산프로그램의 운영·························································460
제1절 매출 원가 및 원가 경비 선택······································460
제2절 결산 자료의 입력 사항···············································461
제3절 결산 완료····································································462
제4절 자동 결산시 주의 사항···············································462
제O6장 재무제표 및 장부조회

 재무제표 작성 및 장부조회···············································472
제1절 재무제표와 결산 보고서·············································472

 재무제표 작성시 중요 점검 사항·······································473


재무제표 조회 화면으로 보기···········································474
제1절 재무 상태표································································474
제2절 손익 계산서································································475
제3절 제조 원가 명세서························································476
제4절 이익 잉여금 처분 계산서············································477

출력 장부관리···································································478
제1절 전표 출력····································································479
제2절 분개장·········································································480
제3절 일계표 및 월계표························································481
제4절 총계정 원장································································482
제5절 현금 출납장································································483
제6절 매입 매출장································································484
제7절 거래처 원장································································485
제8절 계정별 원장································································486
제9절 거래처별 계정과목별 원장··········································487
제O7장 데이터 관리

 데이터 관리······································································492
PART
03
직무능력평가(Jump Up 마무리 학습편)
제O1장 분야별 집중연구문제
✤ 실습용 Back－data 실행방법·········································498

 직무능력평가 1(이론정리문제) ·········································503
1. 회계원리부문····································································503
2. 원가회계부문····································································511
3. 부가가치세부문································································517

 직무능력평가 2(실무모의고사) ·········································524
제1회 실무모의고사······························································524
제2회 실무모의고사······························································529
29
제O2장 포트폴리오(실전종합모의고사)
제1회 실전종합모의고사·······························································535
제2회 실전종합모의고사·······························································543
제3회 실전종합모의고사·······························································552
제O3장 기출문제
제99회 특별회 전산회계 1급 기출문제·······································560
제100회 전산회계 1급 기출문제···················································569
제101회 특별회 전산회계 1급 기출문제·······································580
제102회 특별회 전산회계 1급 기출문제·······································590
제103회 전산회계 1급 기출문제···················································600
제104회 전산회계 1급 기출문제···················································611
제105회 전산회계 1급 기출문제···················································621
제106회 전산회계 1급 기출문제···················································631
제107회 전산회계 1급 기출문제···················································640
PART
04
부록 | 정답 및 해설
정답 및 해설 ㆍ 652