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Korea Computerized Tax Accounting Level 1 study materials
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Korea Computerized Tax Accounting Level 1 practice questions

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Question 1Accounting Principles and Financial Accounting Fundamentals

Which accounting concept requires that a company's financial statements be prepared on the assumption that the entity will continue operating for the foreseeable future without liquidation?

  1. Materiality constraint
  2. Historical cost principle
  3. Going concern assumption Correct answer.
  4. Accrual basis assumption

Explanation

The going concern assumption holds that the entity will continue in operation long enough to carry out its objectives, so assets are not reported at liquidation values. Accrual basis, historical cost, and materiality address timing of recognition, measurement basis, and disclosure thresholds rather than the assumption of continued existence.

Question 2Accounting Principles and Financial Accounting Fundamentals

Under the accrual basis of accounting, revenue is recognized when:

  1. The fiscal year is closed
  2. The invoice is printed and mailed
  3. The performance obligation is satisfied Correct answer.
  4. Cash is received from the customer

Explanation

Accrual accounting recognizes revenue when the entity satisfies its performance obligation by transferring promised goods or services, regardless of when cash moves. Cash receipt timing is the focus of the cash basis, and administrative events such as invoicing or closing do not trigger recognition.

Question 3Accounting Principles and Financial Accounting Fundamentals

A company reports total assets of 500,000,000 won and total liabilities of 320,000,000 won. What is total equity?

  1. 500,000,000 won
  2. 180,000,000 won Correct answer.
  3. 820,000,000 won
  4. 320,000,000 won

Explanation

The accounting equation states that assets equal liabilities plus equity, so equity equals assets minus liabilities. Subtracting 320,000,000 from 500,000,000 gives 180,000,000 won.

Question 4Accounting Principles and Financial Accounting Fundamentals

Which financial statement reports the changes in a company's equity during a period resulting from profit or loss and transactions with owners?

  1. Notes to the financial statements
  2. Statement of cash flows
  3. Statement of financial position
  4. Statement of changes in equity Correct answer.

Explanation

The statement of changes in equity reconciles opening and closing equity by showing total comprehensive income, owner transactions such as dividends and share issues, and other equity movements. The statement of financial position shows balances at a point in time, while the cash flow statement tracks cash inflows and outflows.

Question 5Accounting Principles and Financial Accounting Fundamentals

A company pays 12,000,000 won in advance for one year of insurance on the first day of the fiscal year. At year-end, how should the expired portion be treated?

  1. Recognized as a liability of 12,000,000 won
  2. Recognized as insurance expense of 12,000,000 won Correct answer.
  3. Recorded as a prepaid asset of 12,000,000 won
  4. Recorded as a reduction of retained earnings directly

Explanation

Because the entire one-year policy period falls within the fiscal year, the full prepayment has expired by year-end and becomes insurance expense under the accrual basis. No prepaid asset remains, and the payment was never an obligation to a third party.

Question 6Accounting Principles and Financial Accounting Fundamentals

Which of the following is classified as a current liability on a classified statement of financial position?

  1. Land held for future factory expansion
  2. Bonds payable maturing in ten years
  3. Retained earnings
  4. Trade payables due within 30 days Correct answer.

Explanation

Current liabilities are obligations expected to be settled within the normal operating cycle or within twelve months after the reporting period. Trade payables due within 30 days meet that definition, whereas long-term bonds, long-lived assets, and equity components do not.

Question 7Accounting Principles and Financial Accounting Fundamentals

Which qualitative characteristic of useful financial information means that different knowledgeable and independent observers could reach consensus that a depiction is faithful?

  1. Timeliness
  2. Comparability
  3. Understandability
  4. Verifiability Correct answer.

Explanation

Verifiability means that independent observers could reach general consensus that a particular depiction is a faithful representation, either directly or indirectly. Comparability concerns consistency across entities and periods, timeliness concerns availability before decisions, and understandability concerns clarity of presentation.

Question 8Accounting Principles and Financial Accounting Fundamentals

A company records equipment costing 50,000,000 won with an estimated residual value of 5,000,000 won and a useful life of five years, using straight-line depreciation. What is annual depreciation expense?

  1. 5,000,000 won
  2. 9,000,000 won Correct answer.
  3. 10,000,000 won
  4. 11,000,000 won

Explanation

Straight-line depreciation equals depreciable amount divided by useful life, where depreciable amount is cost minus residual value. (50,000,000 - 5,000,000) divided by 5 equals 9,000,000 won per year.

Question 9Accounting Principles and Financial Accounting Fundamentals

Under double-entry bookkeeping, which pair of accounts is increased by a debit entry?

  1. Assets and expenses Correct answer.
  2. Liabilities and revenues
  3. Revenues and equity
  4. Assets and liabilities

Explanation

Debits increase asset and expense accounts, while credits increase liabilities, equity, and revenue accounts. This follows from the accounting equation and the normal balance of each account class.

Question 10Accounting Principles and Financial Accounting Fundamentals

A retailer sells goods for 2,000,000 won subject to 10% value added tax, and the sale is made on credit. Which journal entry correctly records the transaction, assuming perpetual inventory is not being recorded here?

  1. Debit accounts receivable 2,200,000; credit sales 2,200,000
  2. Debit accounts receivable 2,200,000; credit sales 2,000,000; credit VAT payable 200,000 Correct answer.
  3. Debit accounts receivable 2,000,000; credit sales 2,000,000
  4. Debit sales 2,200,000; credit accounts receivable 2,200,000

Explanation

The seller collects VAT from the customer and owes it to the tax authority, so the receivable includes the tax. The entry debits accounts receivable for the gross 2,200,000 won, credits sales for the net 2,000,000 won, and credits VAT payable for 200,000 won.

Question 11Accounting Principles and Financial Accounting Fundamentals

Which of the following items is recognized as an asset under the conceptual framework?

  1. Expected future sales from a customer relationship
  2. A planned advertising campaign for the next period
  3. A present right to receive cash from a customer under an executed contract Correct answer.
  4. A signed letter of intent to purchase equipment

Explanation

An asset is a present economic resource controlled by the entity as a result of past events, from which future economic benefits are expected. An executed contract creating a present right to receive cash satisfies these criteria, while plans, customer goodwill expectations, and letters of intent do not create present rights.

Question 12Accounting Principles and Financial Accounting Fundamentals

A company received a 6,000,000 won utility bill for December but will pay it in January. Under accrual accounting, the December 31 adjusting entry is:

  1. No entry is recorded until payment is made
  2. Debit prepaid utilities 6,000,000; credit cash 6,000,000
  3. Debit utilities expense 6,000,000; credit utilities payable 6,000,000 Correct answer.
  4. Debit utilities payable 6,000,000; credit utilities expense 6,000,000

Explanation

The expense was incurred in December even though cash has not moved, so accrual accounting requires recognizing the expense and the corresponding liability. The entry debits utilities expense and credits utilities payable, and the liability is cleared when payment occurs in January.

Question 13Accounting Principles and Financial Accounting Fundamentals

Which of the following best describes the purpose of a trial balance?

  1. To disclose related-party transactions to shareholders
  2. To determine the net realizable value of receivables
  3. To compute taxable income for the corporate tax return
  4. To prove that total debits equal total credits in the ledger Correct answer.

Explanation

A trial balance lists ledger account balances and verifies arithmetic equality of debits and credits before statements are prepared. It does not detect errors of principle or omission, and it is not a valuation, disclosure, or tax computation tool.

Question 14Accounting Principles and Financial Accounting Fundamentals

A company uses the allowance method for uncollectible accounts. Writing off a specific customer's account under this method will:

  1. Increase the allowance for doubtful accounts
  2. Decrease accounts receivable and decrease the allowance, leaving net receivables unchanged Correct answer.
  3. Decrease total assets and decrease net income
  4. Increase bad debt expense in the period of the write-off

Explanation

Under the allowance method, a write-off debits the allowance for doubtful accounts and credits accounts receivable, so gross receivables and the allowance fall by the same amount and net receivables are unaffected. No expense is recognized at write-off because the estimate was already recorded.

Question 15Accounting Principles and Financial Accounting Fundamentals

Which inventory cost flow method generally results in the highest ending inventory value during a period of rising prices?

  1. Last-in, first-out (LIFO)
  2. First-in, first-out (FIFO) Correct answer.
  3. Weighted average cost
  4. Specific identification of the oldest units

Explanation

When prices rise, FIFO leaves the most recently purchased, higher-cost units in ending inventory, producing the highest inventory balance among the flow assumptions. Weighted average and LIFO assign more of the recent higher costs to cost of sales, lowering ending inventory.

Question 16Accounting Principles and Financial Accounting Fundamentals

A company issues shares with a par value of 5,000 won at an issue price of 8,000 won per share for 10,000 shares. How is the excess recorded?

  1. As a liability of 30,000,000 won
  2. As additional paid-in capital of 30,000,000 won Correct answer.
  3. As a gain on the income statement of 30,000,000 won
  4. As retained earnings of 30,000,000 won

Explanation

The par value portion, 5,000 won times 10,000 shares, is credited to share capital, and the excess of issue price over par, 3,000 won times 10,000 shares, is credited to additional paid-in capital. Issuing an entity's own shares does not generate profit or a liability.

Question 17Accounting Principles and Financial Accounting Fundamentals

Which of the following is an example of an error that a trial balance will fail to detect?

  1. A payment of rent debited to rent expense and also debited to cash Correct answer.
  2. A transposition that changes the total of one side only
  3. A journal entry posted only to the debit side of the ledger
  4. A transaction recorded with unequal debit and credit amounts

Explanation

A trial balance only tests whether total debits equal total credits, so an entry that is internally balanced but uses the wrong accounts, such as debiting both rent expense and cash, still balances. Unequal amounts, one-sided postings, and one-sided transpositions generally disrupt the equality and are detected.

Question 18Accounting Principles and Financial Accounting Fundamentals

Under the revenue recognition standard, a construction company satisfies a performance obligation over time. How should revenue be recognized?

  1. When the customer makes the final payment
  2. Equally over the contract term regardless of work performed
  3. Only when the project is fully completed and handed over
  4. In proportion to progress toward complete satisfaction of the obligation Correct answer.

Explanation

When control transfers over time, revenue is recognized by measuring progress toward complete satisfaction of the performance obligation, using methods such as costs incurred relative to total expected costs. Recognizing only at completion or on cash receipt ignores the transfer of control as work proceeds.

Question 19Accounting Principles and Financial Accounting Fundamentals

A company has current assets of 240,000,000 won, inventory of 90,000,000 won, and current liabilities of 120,000,000 won. What is the quick ratio?

  1. 1.25 Correct answer.
  2. 2.00
  3. 1.00
  4. 0.75

Explanation

The quick ratio divides quick assets, current assets excluding inventory, by current liabilities. (240,000,000 - 90,000,000) divided by 120,000,000 equals 1.25.

Question 20Accounting Principles and Financial Accounting Fundamentals

Which of the following transactions increases a company's working capital?

  1. Issuing long-term bonds and holding the proceeds as cash Correct answer.
  2. Collecting cash from a customer on account
  3. Paying a supplier for inventory purchased on credit
  4. Purchasing inventory on credit

Explanation

Working capital equals current assets minus current liabilities. Issuing long-term bonds increases cash, a current asset, without adding a current liability, so working capital rises. The other transactions shift amounts within current assets or increase both current assets and current liabilities equally.

Question 21Accounting Principles and Financial Accounting Fundamentals

Which of the following costs should be capitalized as part of the cost of a newly acquired machine?

  1. Training costs for staff that will operate the machine
  2. Interest on a loan taken to fund general working capital
  3. Annual maintenance contract for the machine
  4. Freight and installation costs necessary to bring the machine to its intended use Correct answer.

Explanation

The cost of property, plant, and equipment includes the purchase price and directly attributable costs of bringing the asset to the location and condition necessary for its intended use, such as freight and installation. Maintenance, staff training, and general working capital interest are expensed.

Question 22Accounting Principles and Financial Accounting Fundamentals

A company's statement of financial position shows total equity of 400,000,000 won at the start of the year and 460,000,000 won at year-end. During the year the company issued shares for 30,000,000 won and paid dividends of 20,000,000 won. What was profit for the year?

  1. 50,000,000 won Correct answer.
  2. 10,000,000 won
  3. 60,000,000 won
  4. 90,000,000 won

Explanation

Closing equity equals opening equity plus profit plus share issues minus dividends. Rearranging, profit equals 460,000,000 - 400,000,000 - 30,000,000 + 20,000,000, which is 50,000,000 won.

Question 23Accounting Principles and Financial Accounting Fundamentals

A company uses the percentage-of-completion method and reports construction costs incurred of 300,000,000 won against total estimated costs of 1,000,000,000 won on a contract price of 1,200,000,000 won. Cumulative revenue recognized to date is:

  1. 300,000,000 won
  2. 400,000,000 won
  3. 360,000,000 won Correct answer.
  4. 1,200,000,000 won

Explanation

Progress toward completion is measured as costs incurred divided by total estimated costs, which is 30%. Cumulative revenue equals the contract price multiplied by that progress measure, so 1,200,000,000 times 0.30 equals 360,000,000 won.

Question 24Accounting Principles and Financial Accounting Fundamentals

An entity changes an accounting estimate for the useful life of equipment. Under accounting standards, how should the change be accounted for?

  1. Retrospectively, restating prior period comparative figures
  2. Prospectively, affecting the current and future periods Correct answer.
  3. By recognizing the entire effect immediately in other comprehensive income
  4. As a prior period error adjustment to opening retained earnings

Explanation

A change in accounting estimate results from new information or developments and is applied prospectively, affecting the period of change and future periods. Retrospective restatement applies to changes in accounting policy and corrections of prior period errors, not to estimate revisions.

Question 25Accounting Principles and Financial Accounting Fundamentals

An entity reports profit before tax of 200,000,000 won. Included in that figure is a non-deductible fine of 10,000,000 won and depreciation of 30,000,000 won, while tax depreciation allowable is 50,000,000 won. Assuming a 20% tax rate, what is current tax expense?

  1. 40,000,000 won
  2. 36,000,000 won
  3. 38,000,000 won Correct answer.
  4. 44,000,000 won

Explanation

Taxable income starts from accounting profit, adds the non-deductible fine, and adjusts for the depreciation difference by adding accounting depreciation and deducting tax depreciation. That gives 200,000,000 + 10,000,000 + 30,000,000 - 50,000,000 = 190,000,000 won, and 20% of that is 38,000,000 won.

Question 26Accounting Principles and Financial Accounting Fundamentals

Under the accrual basis of accounting, when is revenue generally recognized?

  1. When the sales invoice is printed and mailed to the customer
  2. When cash is received from the customer, regardless of when the goods are delivered
  3. When the related performance obligation is satisfied, regardless of when cash is received Correct answer.
  4. When the fiscal year-end closing entries are posted

Explanation

Accrual accounting recognizes revenue when the performance obligation is satisfied, that is, when control of the goods or services transfers to the customer. The timing of cash collection does not determine recognition; it only affects the receivable or cash account. This is the core difference between accrual and cash-basis accounting.

Question 27Accounting Principles and Financial Accounting Fundamentals

A company purchases office supplies costing 1,200,000 won on credit. What is the effect of this transaction on the accounting equation?

  1. Assets increase and equity increases
  2. Assets decrease and liabilities increase
  3. Liabilities increase and equity decreases
  4. Assets increase and liabilities increase Correct answer.

Explanation

Acquiring supplies creates an asset (supplies) and, because payment is deferred, also creates a liability (accounts payable). Both sides of the equation increase by the same amount, so the equation stays balanced. Equity is unaffected because no revenue or expense is recognized at the time of purchase.

Question 28Accounting Principles and Financial Accounting Fundamentals

Which of the following best describes the matching principle in financial accounting?

  1. Cash receipts are matched against cash payments of the same month
  2. Revenues are recognized only after the customer pays in full
  3. Assets are always recorded at their original acquisition cost
  4. Expenses are recognized in the same period as the revenues to which they relate Correct answer.

Explanation

The matching principle requires that expenses be recognized in the period in which the related revenues are recognized, which supports accrual accounting. It does not mean matching cash inflows to cash outflows, nor does it govern measurement of assets. Historical cost and revenue timing are separate concepts.

Question 29Accounting Principles and Financial Accounting Fundamentals

A company has total assets of 900,000,000 won and total liabilities of 350,000,000 won. What is total equity?

  1. 550,000,000 won Correct answer.
  2. 1,250,000,000 won
  3. 350,000,000 won
  4. 900,000,000 won

Explanation

From the accounting equation, equity equals assets minus liabilities. Subtracting 350,000,000 won of liabilities from 900,000,000 won of assets gives 550,000,000 won of equity. This residual represents the owners' claim on the assets after creditors.

Question 30Accounting Principles and Financial Accounting Fundamentals

A company pays 2,400,000 won in advance for 12 months of insurance on the first day of its fiscal year. What adjusting entry is needed at the end of month one if the payment was initially recorded as prepaid insurance?

  1. Debit prepaid insurance 2,400,000 won and credit insurance expense 2,400,000 won
  2. Debit insurance expense 2,400,000 won and credit cash 2,400,000 won
  3. Debit prepaid insurance 200,000 won and credit insurance expense 200,000 won
  4. Debit insurance expense 200,000 won and credit prepaid insurance 200,000 won Correct answer.

Explanation

The 2,400,000 won covers twelve months, so one month of coverage is 200,000 won. Because the payment was recorded as an asset, the adjustment transfers that expired portion to expense by debiting insurance expense and crediting prepaid insurance. Cash is not touched again because the payment already occurred.

Question 31Accounting Principles and Financial Accounting Fundamentals

At the end of the year a company has accounts receivable of 120,000,000 won and estimates uncollectible accounts at 2% of receivables. The allowance account currently has a credit balance of 500,000 won. What is the required adjusting entry?

  1. Debit bad debt expense 2,900,000 won and credit allowance for doubtful accounts 2,900,000 won
  2. Debit bad debt expense 1,900,000 won and credit allowance for doubtful accounts 1,900,000 won Correct answer.
  3. Debit allowance for doubtful accounts 1,900,000 won and credit bad debt expense 1,900,000 won
  4. Debit bad debt expense 2,400,000 won and credit allowance for doubtful accounts 2,400,000 won

Explanation

The target allowance balance is 2% of 120,000,000 won, which is 2,400,000 won. Because the account already carries a 500,000 won credit balance, only the difference of 1,900,000 won must be added. The adjusting entry debits bad debt expense and credits the allowance for that difference.

Question 32Accounting Principles and Financial Accounting Fundamentals

A company sells goods for 5,000,000 won on credit under terms 2/10, n/30. The customer pays within the discount period. Under the gross method, how is the collection recorded?

  1. Debit cash 5,000,000 won and credit accounts receivable 5,000,000 won
  2. Debit sales discounts 100,000 won and credit cash 100,000 won
  3. Debit cash 4,900,000 won and credit accounts receivable 4,900,000 won
  4. Debit cash 4,900,000 won, debit sales discounts 100,000 won, and credit accounts receivable 5,000,000 won Correct answer.

Explanation

Under the gross method, the receivable is initially recorded at the full invoice amount. When the customer pays within ten days, a 2% discount of 100,000 won is taken, so cash received is 4,900,000 won and the discount is recorded in a separate contra-revenue account. The receivable is cleared at its full recorded amount.

Question 33Accounting Principles and Financial Accounting Fundamentals

Which of the following is classified as a non-current asset on a classified statement of financial position?

  1. A note receivable due in six months
  2. Prepaid rent covering the next three months
  3. Short-term investments held for trading
  4. A patent with a remaining legal life of eight years Correct answer.

Explanation

Non-current assets are those expected to be realized or consumed beyond one year or the normal operating cycle. A patent with eight years of remaining legal life is an intangible non-current asset. Prepaid rent, short-term notes receivable, and trading investments are all current.

Question 34Accounting Principles and Financial Accounting Fundamentals

Which of the following is an internal user of financial accounting information?

  1. A potential investor reviewing the annual report
  2. The national tax authority conducting an audit
  3. A commercial bank evaluating a loan application
  4. The company's controller preparing the annual budget Correct answer.

Explanation

Internal users are those within the entity who use accounting information for planning, control, and decision making, such as the controller preparing a budget. Banks, tax authorities, and investors are external users who rely on general-purpose financial statements. This distinction underlies the difference between management and financial accounting.

Question 35Accounting Principles and Financial Accounting Fundamentals

A company reports net sales of 800,000,000 won, cost of goods sold of 500,000,000 won, and operating expenses of 150,000,000 won. What is the operating profit?

  1. 650,000,000 won
  2. 150,000,000 won Correct answer.
  3. 300,000,000 won
  4. 450,000,000 won

Explanation

Gross profit equals net sales minus cost of goods sold, which is 300,000,000 won. Operating profit then deducts operating expenses of 150,000,000 won, leaving 150,000,000 won. Non-operating items and taxes are excluded from operating profit.

Question 36Accounting Principles and Financial Accounting Fundamentals

A company's beginning inventory is 50,000,000 won, purchases are 200,000,000 won, and ending inventory is 40,000,000 won. What is the cost of goods sold?

  1. 250,000,000 won
  2. 210,000,000 won Correct answer.
  3. 190,000,000 won
  4. 160,000,000 won

Explanation

Cost of goods sold equals beginning inventory plus purchases minus ending inventory. Adding 50,000,000 won and 200,000,000 won gives goods available of 250,000,000 won, and subtracting ending inventory of 40,000,000 won yields 210,000,000 won. Ending inventory is removed because those goods were not sold.

Question 37Accounting Principles and Financial Accounting Fundamentals

A company records depreciation of 3,000,000 won on its buildings. What is the effect on the financial statements?

  1. Assets decrease by 3,000,000 won and equity decreases by 3,000,000 won Correct answer.
  2. Assets increase by 3,000,000 won and equity increases by 3,000,000 won
  3. Assets decrease by 3,000,000 won and liabilities increase by 3,000,000 won
  4. Liabilities decrease by 3,000,000 won and equity decreases by 3,000,000 won

Explanation

Depreciation debits depreciation expense and credits accumulated depreciation, a contra-asset. The net carrying amount of assets falls, and because expense reduces profit, retained earnings and equity fall by the same amount. There is no effect on liabilities because depreciation is a non-cash allocation of cost.

Question 38Accounting Principles and Financial Accounting Fundamentals

An entity's records show total debits of 540,000,000 won and total credits of 535,000,000 won on its trial balance. Which of the following is the most likely cause?

  1. A transaction was completely omitted from the journal and ledger
  2. A debit of 5,000,000 won was posted twice while the corresponding credit was posted once Correct answer.
  3. A purchase of supplies was recorded by debiting supplies and crediting cash
  4. A credit sale was recorded by debiting accounts receivable and crediting sales

Explanation

A trial balance fails to balance when equal debits and credits are not posted for each transaction. Posting a debit twice while posting the matching credit once creates a 5,000,000 won excess of debits, which fits the difference. Correctly balanced entries and complete omissions do not disturb the equality of debits and credits.

Question 39Accounting Principles and Financial Accounting Fundamentals

A company uses the straight-line method for equipment costing 60,000,000 won with a residual value of 6,000,000 won and a useful life of six years. After two full years, the equipment is sold for 40,000,000 won. What is the gain or loss on disposal?

  1. A loss of 4,000,000 won
  2. A loss of 2,000,000 won
  3. A gain of 4,000,000 won Correct answer.
  4. A gain of 22,000,000 won

Explanation

Annual depreciation is (60,000,000 minus 6,000,000) divided by six, or 9,000,000 won. After two years, accumulated depreciation is 18,000,000 won, so carrying amount is 42,000,000 won. Selling for 40,000,000 won produces a loss of 2,000,000 won, so the only correct outcome is a loss of 2,000,000 won; the gain options are therefore wrong.

Question 40Accounting Principles and Financial Accounting Fundamentals

An entity records a 10,000,000 won cash sale of goods by debiting cash and crediting sales, but the goods costing 6,000,000 won are never removed from inventory. What is the combined effect of this error on the financial statements?

  1. Liabilities are overstated by 6,000,000 won and profit is overstated by 6,000,000 won
  2. Assets are overstated by 6,000,000 won and profit is overstated by 6,000,000 won Correct answer.
  3. Assets are overstated by 6,000,000 won and profit is unaffected
  4. Assets are understated by 6,000,000 won and profit is understated by 6,000,000 won

Explanation

Omitting the cost of goods sold entry leaves inventory on the books and fails to record the expense. Inventory, an asset, is therefore overstated by 6,000,000 won, and because the expense is missing, profit is overstated by the same amount. The sales entry itself was recorded correctly, so revenue is unaffected.

Question 41Computerized Accounting System Setup and Master Data

전산세무회계 프로그램에서 회사를 최초로 등록할 때 사업자등록번호 옆에 입력하는 '종사업장번호'는 무엇을 의미하는가?

  1. 세무서에서 부여하는 계정과목 분류 번호
  2. 본점 외에 추가로 사업장을 두는 경우 부여되는 일련번호 Correct answer.
  3. 부가가치세 과세 유형을 구분하는 코드 번호
  4. 사업자등록번호 오류 시 대체 입력하는 예비 번호

Explanation

종사업장번호는 사업자등록번호 단위로 관리되는 사업장 중 본점(주사업장) 외에 추가 사업장이 있을 때 부여되는 일련번호이다. 단일 사업장 사업자는 보통 0으로 두고, 추가 사업장이 있으면 해당 번호를 입력해 사업장별 신고·관리를 구분한다.

Question 42Computerized Accounting System Setup and Master Data

전산세무회계에서 회사 정보를 등록한 후 가장 먼저 설정해야 하는 '회계기간'(결산기간)에 대한 설명으로 옳은 것은?

  1. 세무서 승인을 받은 후에만 변경할 수 있다
  2. 프로그램 설치 시 자동으로 12월 결산으로 확정된다
  3. 회사가 실제로 결산하는 기간의 시작일과 종료일을 지정한다 Correct answer.
  4. 매월 1일부터 말일까지로 항상 고정된다

Explanation

회계기간은 해당 회사가 재무제표를 작성하는 결산 대상 기간의 시작일과 종료일로, 회사마다 다를 수 있어 사용자가 직접 지정한다. 이 기간을 기준으로 전표 입력 가능 기간과 결산 처리가 결정되므로 회사 등록 직후 정확히 설정해야 한다.

Question 43Computerized Accounting System Setup and Master Data

계정과목 코드를 설계할 때 '코드 체계'를 정하는 가장 주된 목적은?

  1. 결산 시 세율을 자동 계산하기 위해서
  2. 전표 입력 속도를 높이기 위해 글자 수를 줄이기 위해서
  3. 계정의 성격과 분류를 일관되게 관리하고 집계·조회를 용이하게 하기 위해서 Correct answer.
  4. 부가세 신고서를 자동 생성하기 위해서

Explanation

계정과목 코드는 자산·부채·자본·수익·비용의 분류를 일관되게 유지하고, 재무제표 집계와 계정별 조회를 정확하고 빠르게 하기 위해 설계한다. 코드 자릿수나 체계는 대분류·중분류를 반영하도록 정하는 것이 일반적이다.

Question 44Computerized Accounting System Setup and Master Data

거래처를 등록할 때 '과세유형'을 잘못 지정하면 가장 직접적으로 영향을 받는 것은?

  1. 결산 분개장의 승인 절차
  2. 사용자별 접근 권한 설정
  3. 세금계산서 발행 및 부가가치세 신고 구분 Correct answer.
  4. 계정과목 잔액의 자동 이월

Explanation

거래처의 과세유형(일반과세·간이과세·면세 등)은 세금계산서 발행 가능 여부와 매입세액 공제 판단, 부가세 신고 구분에 직접 영향을 준다. 따라서 거래처 등록 시 사업자등록 상태에 맞게 정확히 지정해야 한다.

Question 45Computerized Accounting System Setup and Master Data

전산세무회계에서 '전표번호'를 자동 채번하도록 설정하는 주된 이유로 가장 적절한 것은?

  1. 전표번호 중복을 방지하고 입력 순서를 체계적으로 관리하기 위해 Correct answer.
  2. 계정과목 코드를 자동 부여하기 위해
  3. 결산 분개를 자동으로 확정하기 위해
  4. 세금계산서 승인번호를 자동 생성하기 위해

Explanation

자동 채번은 전표마다 고유번호를 부여하여 중복 입력을 방지하고 일련번호로 입력·조회·감사 추적을 용이하게 한다. 채번 규칙(일자별, 월별 일련번호 등)은 회사 설정에서 정한다.

Question 46Computerized Accounting System Setup and Master Data

부서(부서코드)를 마스터에 등록하여 관리할 때 얻을 수 있는 효과로 가장 거리가 먼 것은?

  1. 부가가치세 세율이 자동으로 결정된다 Correct answer.
  2. 부서별 비용 집계와 예산 비교가 가능하다
  3. 부서별 손익 보고서를 작성할 수 있다
  4. 전표 입력 시 부서를 지정하여 관리할 수 있다

Explanation

부서 마스터는 비용의 부서별 집계, 예산 대비 실적 비교, 부서별 손익 보고 등을 가능하게 한다. 부가가치세 세율은 거래 유형과 세무 설정에 따라 결정되며 부서 등록과는 관련이 없다.

Question 47Computerized Accounting System Setup and Master Data

전산세무회계 프로그램에서 '기초잔액'을 입력하는 시점으로 가장 적절한 것은?

  1. 매월 결산이 끝난 직후 매번 새로 입력한다
  2. 회사를 등록하고 회계기간을 설정한 뒤 최초 사용 시점에 입력한다 Correct answer.
  3. 부가세 신고서를 제출한 다음 날 입력한다
  4. 연말 세무조정이 완료된 후에만 입력한다

Explanation

기초잔액은 프로그램 도입 시점의 각 계정 잔액을 이관하기 위해 회사 등록과 회계기간 설정 후 최초 사용 시점에 입력한다. 이후에는 결산 이월 기능으로 다음 기간 잔액이 자동 이월된다.

Question 48Computerized Accounting System Setup and Master Data

거래처 마스터에 '사용 여부(사용/미사용)' 구분을 두는 이유로 가장 적절한 것은?

  1. 거래처별 세율을 자동으로 변경하기 위해
  2. 거래가 끊긴 거래처를 삭제하지 않고 조회·선택 대상에서 제외하기 위해 Correct answer.
  3. 미사용 거래처는 삭제만 가능하고 조회가 안 되도록 하기 위해
  4. 거래처 등록 개수를 제한하기 위해

Explanation

사용 여부 구분은 과거 거래 이력이 있는 거래처를 삭제하지 않고 유지하면서 신규 전표 입력 시 선택 목록에서 제외하기 위한 것이다. 이력 보존과 입력 편의를 동시에 확보하는 마스터 관리 기법이다.

Question 49Computerized Accounting System Setup and Master Data

회사 정보 설정에서 '과세유형'을 '간이과세자'로 지정한 회사가 일반과세자용 세금계산서 발행 기능을 사용하려 할 때 나타나는 결과로 가장 적절한 것은?

  1. 자동으로 일반과세자로 변경된다
  2. 전표 입력 자체가 차단되어 아무 거래도 입력할 수 없다
  3. 세율이 자동으로 10%에서 20%로 상향된다
  4. 간이과세자는 세금계산서 발행 대상이 아니므로 발행 기능이 제한되거나 경고가 표시된다 Correct answer.

Explanation

간이과세자는 원칙적으로 세금계산서 발행 의무가 없으므로 프로그램은 회사 과세유형에 따라 세금계산서 발행 기능을 제한하거나 경고를 표시한다. 회사 과세유형은 실제 신고 유형과 일치하게 설정해야 한다.

Question 50Computerized Accounting System Setup and Master Data

계정과목 마스터에서 특정 계정을 '사용 중지'로 설정했을 때 예상되는 동작으로 가장 적절한 것은?

  1. 해당 계정의 과거 전표가 모두 삭제된다
  2. 해당 계정의 잔액이 0으로 강제 조정된다
  3. 신규 전표 입력 시 해당 계정 선택이 제한되지만 과거 이력은 유지된다 Correct answer.
  4. 해당 계정이 자동으로 다른 계정으로 통합된다

Explanation

계정과목 사용 중지는 더 이상 사용하지 않는 계정을 신규 입력 목록에서 제외하되 기존 전표와 잔액 이력은 그대로 보존하는 기능이다. 계정을 삭제하면 이력이 훼손되므로 사용 중지로 관리하는 것이 일반적이다.