PART 01 기초분개
1. 회계의 기본개념 ···················································································· 9
기초다짐 100제 18 실력다짐 100제 27
2. 재무상태표 계정 ·················································································· 37
3. 손익계산서 계정 ·················································································· 41
PART 02 계정과목별 분개
제01장 자산계정과목 47
1. 현금 및 현금성자산 ············································································· 47
기초다짐 문제 48, 51, 53, 56, 58, 60, 63, 65, 68
실력다짐 문제 49, 52, 54, 57, 59, 61, 64, 66, 69
2. 단기금융자산 ························································································ 70
기초다짐 문제 71, 74 실력다짐 문제 71, 76
3. 재고자산 ································································································ 79
기초다짐 문제 80, 84, 87, 90, 93, 96
실력다짐 문제 81, 85, 88, 91, 93, 97
4. 매출채권과 매입채무 ··········································································· 98
기초다짐 문제 99, 108, 112, 115실력다짐 문제 102, 110, 114, 117
5. 기타채권, 채무 ··················································································· 119
기초다짐 문제 120, 123, 125, 128, 130, 133, 137, 138
실력다짐 문제 121, 124, 126, 128, 131, 134, 137, 139
6. 유형자산 ······························································································ 139
기초다짐 문제 142, 149, 152, 153, 158
실력다짐 문제 144, 150, 152, 154, 158
7. 무형자산 ······························································································ 159
기초다짐 문제 160, 162, 163, 164, 165
실력다짐 문제 161, 162, 163, 164, 165
제02장 부채 및 자본계정과목 166
1. 부채계정과목 ······················································································ 166
기초다짐 문제 167, 169, 171, 172
실력다짐 문제 168, 170, 171, 173
2. 자본금 계정 ························································································ 173
기초다짐 문제 174, 175, 177, 178, 180, 181, 184
실력다짐 문제 174, 175, 177, 179, 180, 182, 185
제03장 수익 및 비용계정과목 186
1. 수익계정 ······························································································ 186
기초다짐 문제 186, 188, 189, 190, 191, 192, 193, 194, 195
실력다짐 문제 187, 188, 189, 190, 191, 192, 193, 194, 195
2. 비용계정 ······························································································ 196
기초다짐 문제 196, 198, 199, 201, 203, 205, 206, 213, 219, 221,
224, 227, 230, 231, 232, 235, 237, 238, 240, 243,
245, 246, 247, 248, 249, 250, 251, 252, 253
실력다짐 문제 197, 198, 199, 200, 202, 204, 205, 208, 215, 220,
222, 225, 229, 230, 231, 233, 236, 237, 239, 241,
244, 245, 246, 247, 248, 249, 250, 251, 252, 253
제04장 결산정리 254
1. 손익에 관한 결산정리분개 ······························································· 254
기초다짐 문제 255, 256, 258, 259, 260, 261, 262, 263
실력다짐 문제 255, 257, 258, 259, 260, 261, 263, 264
2. 자산에 관한 결산정리분개 ······························································· 264
기초다짐 문제 265, 266, 267, 268, 269, 271, 272, 273, 274, 276
실력다짐 문제 265, 266, 268, 269, 270, 271, 272, 273, 275, 276
PART 03 영수증실무 분개
1. 적격증빙 ······························································································ 279
2. 영수증 회계 ························································································ 289
기초다짐 문제 289, 291, 295, 300, 304, 310, 314
실력다짐 문제 290, 293, 297, 302, 307, 312, 318
PART 04 해 답
Part 01 기초분개 327
Part 02 계정과목별 분개 331
Part 03 영수증실무 분개 370