기초부터 익히는 전산회계 1ᆞ2급

김혜진 지음

교육과학사 2024년 04월 30일 출간

작품소개

책소개

본서는 회계의 체계와 전체적인 흐름에 대한 기본적인 이해도를 높이고자 계정의 흐름을 이미지를 통해 표현하고자 노력하였다. Part 1에서는 전체적인 재무회계시스템의 흐름과 원가회계, 기초적인 부가가치세의 개념에 대해서 학습할 수 있는데, 부가가치세를 제외하면 전산회계 2급에서 다루어야 할 내용들로 구성하였다. Part 2에서는 보다 상세한 회계처리에 대해서 다루고 있으며, Part 3에서는 한국세무사회가 제공하는 KcLep 교육용 프로그램을 이용하여 회계의 전산처리를 학습할 수 있다. Part 4에서는 전산회계 1급과 2급의 기출문제를 수록하여 연습할 수 있도록 하였다.

목차

머리말 / 2

Part 1 회계시스템과 부가가치세
Chapter 01 재무회계의 기초 개념 ·························································7
Chapter 02 재무제표 ············································································21
Chapter 03 분개와 전기 ·······································································43
Chapter 04 결산 및 이익의 처분 ························································61
Chapter 05 원가회계 ··········································································105
Chapter 06 부가가치세 ·······································································123

Part 2 계정과목별 거래분석
Chapter 01 자산 계정의 거래분석 ·····················································147
Chapter 02 부채와 자본계정의 거래분석 ··········································173

Part 3 전산회계 프로그램의 이해
Chapter 01 프로그램 시작하기 ··························································193
Chapter 02 기초정보 등록 ·································································201
Chapter 03 전기분 재무제표 등 입력 ···············································223
Chapter 04 일반전표입력 ···································································237
Chapter 05 매입매출전표 입력 ··························································259
Chapter 06 결산 및 장부관리 ····························································285

Part 4 기출문제와 풀이
1. 전산회계2급 기출문제 ········································································307
2. 전산회계1급 기출문제 ········································································335

찾아보기 ·····························································································380

작가정보

저자(글) 김혜진

계명대학교 경영학 박사
합병공시의 정보효과에 대한 박사학위논문으로 한국연구재단의 연구장려금지원사업에 선정되었으며, 융합적 회계교육의 효과를 주제로 한 연구가 2018년 한국연구재단의 신진연구자지원사업에 선정되었다. 현재 계명대학교 경영대학에서 전산세무, 세금입문, 문화예술로 이해하는 경영과 회계 등을 가르치고 있다.
<저서>
∙ 예술로 풀어낸 회계; 마음으로 이해하기, 도서출판 청람, (2020 세종도서)
∙ K-IFRS 회계원리, 경문사, (2019)
∙ 생활과 세금, 율곡출판사, (2023)