전산회계 2급 시험문제 - 회계원리 모의고사 해설

For the Level 2 Computerized Accounting exam, reviewing necessary content in a timely manner is more important than solving a large number of problems.

Prepare for both Principles of Accounting and Practical Computerized Tax Accounting Software in a single app. It includes custom-made questions and detailed explanations for each subject, and FSRS calculates the next review time based on your memory status for each question.

[Key Features]

Full-range learning by subject

Learn Principles of Accounting and Practical Computerized Tax Accounting Software by dividing them into subjects and units. Progress and accuracy rates are displayed for each unit, allowing you to identify and focus on areas you haven't touched yet or your weak points.

Custom-made questions and detailed explanations

We have included study questions across all units tailored to the exam scope and the 4-option multiple-choice format. To ensure you don't just check the answer and move on, we have explained why that answer is correct and why the other options are incorrect.

Mock Exams

Practice the theoretical subject (Principles of Accounting) with a structure where you solve 15 questions within 60 minutes. You can check your results against the passing standard of an average score of 70 or higher across all subjects. After solving the problems, you can review your scores by subject and the questions you got wrong all at once.

Initial Diagnosis
Check your current skill level with a brief diagnosis at the start. You can determine which subject to tackle first before beginning your studies.

Question Search
Find questions instantly using keywords you are curious about. You can select a search range from passages, answer choices, or explanations to view only questions containing specific concepts.

Selective Study Mode
You can choose a range of questions by subject or unit. Turning on "Start Unsolved" allows you to continue solving problems you haven't touched yet.

Continue Solving
Your progress remains even if you exit the app while solving problems. When you return, you can resume your studies from where you left off.

FSRS Smart Review
The review interval for questions you remember well is extended, while frequently missed questions are shown again sooner. You can study at the point when your memory starts to fade, without having to manually select the questions to review for the day. Study & Review Notifications

Reminds you of your daily study time and reminds you again when review questions accumulate. You can set the notification times yourself.

Weakness Analysis

Check the correct answer rates by subject and unit at a glance. Identify your weak areas and proceed directly to solving those units.

Review Box & Error Note

Gather your incorrect answers and questions to review in one place. You can sort and filter to find the questions you need and solve them immediately. You can also leave notes on each question to review the reasons for your confusion.

Review Management

Indicates how many times each question has been solved. You can continue your review by distinguishing between questions you have reviewed repeatedly and those you are not yet familiar with.

Question Frequency Analysis (Premium)

Check the proportion of questions by unit to decide where to start. The shorter the remaining time, the more time you can concentrate on the units that appear frequently.

Study Report

Provides a report reviewing your daily study. You can determine your next study plan by checking what has improved and what remains. Learning Statistics and Continuous Learning

Check daily problem-solving counts, accuracy rate trends, and continuous study days. You can manage the amount of study accumulated during your commute and spare time at a glance.

Exam Schedule D-Day

Check the remaining days until the upcoming exam directly from the home screen. If you select the session you wish to take, the schedule will be displayed accordingly.

Pre-Exam Checklist

As the exam approaches, a checklist appears on the home screen. You can calmly prepare for the day by checking your supplies and precautions one by one.

Calculator During Solving

You can open the calculator immediately while solving problems. You can handle questions requiring calculation on the spot without having to exit the app.

Eliminate Options

You can eliminate options you deem incorrect and focus on the remaining ones. You can practice the elimination method used in actual exams.

1:1 Inquiry and FAQ

Check frequently asked questions within the app and ask questions immediately. You can attach photos to your inquiries, and receive notifications when answers are registered.

Font Size Adjustment

You can adjust the font size of questions and explanations to make them easier to read. You can choose a size that fits your screen and learning environment to study.

Light, Dark Themes

You can follow system settings or choose your preferred theme. It is comfortable to view in both bright and dark environments.

Tablet Support

You can study not only on mobile phones but also on tablets with a layout optimized for large screens.

Offline Learning

You can solve problems even without an internet connection. You can maintain your learning flow even on the subway or airplane.

Device Synchronization

Your study records and review schedules are saved once you log in. You can retrieve your existing records and continue studying even if you switch devices.

[Recommended for]

Those preparing for the Computerized Accounting Level 2 exam for the first time

Those preparing for self-study who need to create their own study plan

Those who gave up halfway because reviewing incorrect answers was cumbersome

Those who want to utilize short periods between work or classes

[Content Guide]

All questions are study content created in-house based on the exam scope and format. We do not restore or copy public questions from specific exam sessions.

** This app is an independent private learning tool designed to assist with the Computerized Accounting Level 2 exam preparation. It is not affiliated with or represents the Korean Institute of Certified Public Accountants (KICPA) or any other public institution. Please verify the exam schedule and regulations based on the official announcements from the KICPA as the final standard.

[Usage Options]

You can select the method that best suits your study plan from monthly, 3-month, or lifetime access options. Actual payment terms can be checked on the in-app payment screen in the app store.

[Terms of Use]

Terms of Service: https://dayprep.co/jeonsanhoegye2/terms

Privacy Policy: https://dayprep.co/jeonsanhoegye2/privacy

(c) 2026 DAYLAB, contact@daylab.dev

[Content Source and Non-Governmental Information]

This app is an independent private learning tool designed to assist with the Computerized Accounting Level 2 exam preparation. It has no affiliation, sponsorship, or approval relationship with government or public institutions, such as the Korean Institute of Certified Public Accountants, and does not represent any of these organizations. We do not represent any government agency or political organization, nor do we guarantee passing. Please check the latest announcements from the administering agency below for the exam schedule and detailed criteria.

Official Exam Schedule, Registration, and Subject Information: https://license.kacpta.or.kr/