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.

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