2022 전산회계운용사 2급(실기)
도서명:2022 전산회계운용사 2급(실기)
저자/출판사:서승희/나눔A&T
쪽수:403쪽
출판일:2022-02-25
ISBN:9788968913808
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
