PART 01 회계원리
제O1장 회계원리의 기초
회계의 흐름··········································································25
제1절 회계의 의의 ····································································25
회계 거래 및 순환과정·······················································32
제1절 회계순환과정(회계정보의 산출) ·····································32
제2절 거 래 ···············································································33
제3절 거래증빙과 전표 ·····························································40
기업과 회계··········································································48
제1절 개인기업과 법인기업 ······················································48
제2절 사업자등록증이란? ·························································50
기업의 재무상태와 경영성과·············································54
제1절 회계의 기본가정 ·····························································54
제2절 회계정보의 질적 특성 ····················································55
제3절 재무상태 ··········································································57
제4절 경영성과 ··········································································58
제5절 재무제표 기본요소의 측정 ·············································59
결 산·····················································································62
제1절 결산 ·················································································62
제2절 대표적 결산정리사항 ······················································63
제3절 시산표 ·············································································64
제4절 결산분개의 정리 ·····························································68
제5절 원장의 마감방법 ·····························································72

재무제표················································································77
제1절 재무제표의 뜻 ·································································77
제2절 재무상태표 ······································································77
제3절 손익계산서 ······································································81
제4절 자본변동표 ······································································84
제5절 현금흐름표 ······································································84
제6절 주 석 ···············································································85

제O2장 계정과목 해설
유동자산·············································································102
제1절 당좌자산 ········································································102
제2절 재고자산 ········································································121
제3절 기타의 유동자산 ···························································124
비유동자산··········································································133
부 채···················································································153
자 본···················································································166
수익과 비용········································································174
제1절 수익계정 ········································································174
제2절 비용계정 ········································································176

PART 02 회계정보시스템의 운용(KcLep(케이렙)-Academy 프로그램의 실행)
제O1장 전산세무회계 프로그램 시작하기
KcLep Academy의 시작 및 응용·································192
제1절 전산 세무 회계 프로그램의 설치 ·······························192
제2절 전산 세무 회계 프로그램의 시작 ·······························196
제3절 KcLep(케이렙) 프로그램의 이해 ·······························197

제O2장 회계정보시스템의 운용
기초정보관리·····································································203
제1절 전산회계 프로그램 작업순서 ·······································203
제2절 회사등록 ········································································204
제3절 환경등록 ········································································209
제4절 거래처등록 ····································································212
제5절 계정과목 및 적요등록 ··················································221
제6절 전기분 재무제표 ···························································227
전표입력/장부····································································242
제1절 거래자료의 입력 ···························································242
결 산···················································································263
제1절 결산 및 마감································································263
제2절 KcLep 학습용 p/g의 결산 작업순서(개인기업) ·······264
제3절 결산자료의 입력 ···························································264
제4절 결산 재무제표 확정 ·····················································269
재무제표·············································································278
제장부의 조회 및 출력····················································288
제1절 장부조직 ········································································288
데이터관리··········································································301

PART 03 직무수행능력과 포트폴리오(분야별 실력점검문제)
제O1장 직무능력평가 1
이론문제정리·····································································308
분개문제 익히기································································323
제1절 자산, 부채, 자본 계정 ················································323
제2절 수익과 비용 계정 ·························································327
제3절 결산정리문제 ································································330
21
제O2장 직무능력평가 2
제1회 실무모의고사 ······································································334
제2회 실무모의고사 ······································································337
제O3장 포트폴리오
제1회 실전종합모의고사 ······························································343
제2회 실전종합모의고사 ······························································349
제O4장 기출문제
제 99 회 전산회계 2급 기출문제 ················································358
제100회 전산회계 2급 기출문제 ················································368
제101회 전산회계 2급 기출문제 ················································378
제102회 전산회계 2급 기출문제 ················································389
제103회 전산회계 2급 기출문제 ················································399
제104회 전산회계 2급 기출문제 ················································410
제105회 전산회계 2급 기출문제 ················································421
제106회 전산회계 2급 기출문제 ················································431
제107회 전산회계 2급 기출문제 ················································441

PART 04
부록 l 정답 및 해설
정답 및 해설 454