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2022 전산회계운용사 2급(실기)

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2013년 9월 9일 이후 누적수치입니다.

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    책소개

    전산회계운용사 국가기술자격검정 실기 시험에 큰 획을 긋는 프로그램이 2013년부터 (주)더존비즈온의 SPLUS실무교육프로그램이 추가되었다. 또한 시험 출제 기준을 종전 기업회계기준에서 한국채택 국제회계기준(K-IFRS)으로 변경 시행함에 따라 이에 맞추어 수검자들이 충분한 실력을 발휘할 수 있도록 제작하였다.

    목차

    CONTENTS PART 01 SPLUS 재무회계실무

    Chapter 01 회계정보시스템운용(1)－DB마스타관리

    제1절 프로그램의 시작 ·····································································3

    제2절 기준정보등록 ········································································13

    Chapter 02 회계정보시스템운용(2)－회계프로그램 운용

    제1절 전표입력시스템 ·····································································21

    제2절 상품매매관리시스템 ······························································23

    Chapter 03 전표관리

    제1절 회계상거래인식하기 ······························································35

    제2절 증빙서류 관리하기 ·······························································36

    제3절 적격증빙거래입력-매입매출전표 ···········································37

    제4절 전표작성하기(1)－입금?출금?대체전표작성 ···························49

    제5절 전표작성하기(2)－자산계정 ···················································54

    제6절 전표작성하기(3)－부채계정 ···················································75

    제6절 전표작성하기(4)－자본계정 ···················································85

    제7절 전표작성하기(5)－수익계정 ···················································87

    제8절 전표작성하기(6)－비용계정 ···················································89

    제9절 전표작성하기(7)－업무용승용차 관련비용 ·····························98

    Chapter 04 자금관리

    제1절 현금시재관리 ······································································104

    제2절 예금관리 ············································································107

    제3절 법인카드관리하기 ·······························································110

    제4절 어음?수표관리 ····································································113

    Chapter 05 결산처리

    제1절 결산처리 ············································································120

    제2절 결산분개하기 ······································································126

    Chapter 06 재무제표작성

    제1절 손익계산서 작성 ·································································136

    제2절 재무상태표 작성 ·································································138

    제3절 K-IFRS 재무제표작성 ·······················································140

    2022 FAT 2급 Chapter 07 회계정보시스템운용(3)－회계정보활용

    제1절 재무안정성분석 ··································································143

    제2절 수익성분석 ·········································································145

    제3절 제장부조회 ·········································································147

    PART 02 SPLUS 원가회계실무

    Chapter 01 원가계산과 기준정보

    제1절 원가계산 프로세스 ·····························································158

    제2절 기준정보등록 ······································································161

    Chapter 02 원가요소 분류하기

    제1절 원재료 입고 ·······································································168

    제2절 노무비 입력 ·······································································171

    제3절 제조경비 입력 ····································································173

    Chapter 03 원가배부하기

    제1절 생산관리 ············································································176

    제2절 원가배분관리 ······································································181

    Chapter 04 원가계산하기

    제1절 원가계산하기 ····································································184

    제2절 원가반영하기 ······································································194

    PART 03 실기시험 오답노트

    제 1 회 오답노트로 정리하는 실기시험 연구문제 ··························199

    제 2 회 오답노트로 정리하는 실기시험 연구문제 ··························220

    PART 04 실기 모의시험

    제 1 회 전산회계운용사 실기 모의시험 ············································243

    제 2 회 전산회계운용사 실기 모의시험 ············································250

    제 3 회 전산회계운용사 실기 모의시험 ············································257

    제 4 회 전산회계운용사 실기 모의시험 ············································264

    제 5 회 전산회계운용사 실기 모의시험 ············································270

    제 6 회 전산회계운용사 실기 모의시험 ············································277

    제 7 회 전산회계운용사 실기 모의시험 ············································284

    제 8 회 전산회계운용사 실기 모의시험 ············································291

    제 9 회 전산회계운용사 실기 모의시험 ············································298

    제10회 전산회계운용사 실기 모의시험 ············································305

    제11회 전산회계운용사 실기 모의시험 ············································312

    제12회 전산회계운용사 실기 모의시험 ············································318

    제13회 전산회계운용사 실기 모의시험 ············································324

    제14회 전산회계운용사 실기 모의시험 ············································331

    제15회 전산회계운용사 실기 모의시험 ············································338

    정답 및 풀이 ····································································································345 CONTENTS

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