추가 적립 안내

본 교재의 특징적 구성을 살펴보면 다음과 같다.
이론정리편은 재무회계 및 회계원리, 원가회계, 부가가치세편으로 구성하고, 자주 출제된 이
론문제를 풀이할 수 있도록 구성하였고, 실무프로그램 운영부분은 자격시험에서 자주나오는 기
초정보관리, 전기분 재무제표의 오류와 수정, 거래 자료의 입력을 일반전표와 매입매출전표로
증빙과 관련하여 자산, 부채, 자본과 수익과 비용계정을 구분하여 등록해 볼 수 있으며, 결산정
리분개와 결산재무제표를 작성하는 순서를 이해할 수 쉽도록 안내하였다. 그리고 기초 부가가치
세 신고와 관련부문을 세무유형코드 등과 작성 및 조회방법을 수록하였다. 또한, 실력향상 및
자격증시험에 도전하기 위한 스스로 학습을 위한 jump up_마무리학습편에서는 이론정리, 실무
정리, 포트폴리오(실전종합문제)와 최근 기출문제 9회분을 수록하여 최근 문제의 출제 경향을
파악할 수 있도록 하였다.
많은 수험생들의 합격과 불합격의 차이는 계정과목의 이해와 회계처리 부분, 그리고 요즘 관
리자의 능력으로 챙겨지고 있는 원가회계관리 부분이 완벽한 준비가 되어 있지 않으면, 합격에
서 작은 점수 차이로 불합격되는 것으로 파악되었다. 이에 본서에서는 이론부문에서 수험생여러
분이 스스로 학습을 준비할 수 있도록 세심하게 신경쓰고자 노력하였다.

PART 01 이론편
제01장 재무 회계
Section 01 회계의 정의와 목적·····························································33
Section 02 회계 이론 구조와 재무제표·················································44
Section 03 유동 자산············································································65
Section 04 비유동 자산·········································································83
Section 05 부 채···················································································94
Section 06 자 본·················································································103
Section 07 수익과 비용······································································111
Section 08 영업 외 수익·····································································121
Section 09 영업 외 비용·····································································124
Section 10 법인세 등(법인세 비용) ·····················································126

제02장 부가가치세
Section 01 부가가치세의 개념····························································144
Section 02 부가가치세법 총칙····························································151
Section 03 사업자 등록······································································161
Section 04 과세 대상··········································································167
Section 05 영세율과 면세···································································177
Section 06 과세 표준의 계산······························································186
Section 07세금계산서와 영수증·························································200
Section 08 매입 세액 공제와 납부 세액 계산····································207
Section 09 간이 과세··········································································223
Section 10 보 칙················································································229

제03장 원가 회계
Section 01 원가 회계의 기초 개념······················································237
Section 02 원가의 분류······································································241
Section 03 요소별 원가 계산······························································258
Section 04 부문별 원가 계산······························································271
Section 05개별 원가 계산··································································280
Section 06 종합 원가 계산··································································289

PART 02 실습편(회계정보시스템의 운용)
제01장 KcLep Academy의 시작
Section 01 KcLep Academy의 시작·················································317

제02장 기초 정보 등록
Section 01 기초정보관리····································································328

제03장 전표 입력과 부가가치세
Section 01 전표 입력과 부가가치세····················································380

제04장 감가상각
Section 01 감가상각···········································································442

제05장 결산 및 재무제표
Section 01 결산 및 마감에 대하여······················································452
Section 02 결산정리사항····································································454
Section 03 KcLep(케이렙) P/G 결산 작업 순서·································459
Section 04 결산프로그램의 운영·························································460

제06장 재무제표 및 장부조회
Section 01 재무제표 작성 및 장부조회···············································472
Section 02 재무제표 작성시 중요 점검 사항·······································473
Section 03 재무제표 조회 화면으로 보기···········································474
Section 04 출력 장부관리···································································478

제07장 데이터 관리
Section 01 데이터 관리······································································492

PART 03 직무능력평가(Jump Up 마무리 학습편)
제01장 분야별 집중연구문제
Section 01 직무능력평가 1(이론정리문제) ·········································503
Section 02 직무능력평가 2(실무모의고사) ·········································524

제02장 포트폴리오(실전종합모의고사)

제03장 기출문제

PART 04 부록 | 정답 및 해설
정답 및 해설 ㆍ 652