EXCEL을 활용한 회계의 순환과정 교육프로그램－거래의 분석에서 잔액시산표까지－

The purpose of this study is to develop an education program that reflects the newly required curriculum as the National Competency Standards (NCS) based curriculum is introduced. In the NCS competence unit, we focused on the management of slip and closing journalizing, and developed by EXCEL as a learning program, and suggested ways to use it. For this purpose, I described prior literature review and I developed educational program file provided open post by EXCEL macro and Visual Basic Applications. By case study included in program file is provided for educators and learners. First, the whole structure has complemented existing research within the framework of transaction analysis and records. Secondly, the self－directed learning was enhanced by the appearance of the graphic form so that the result of the work such as the analysis of the transaction and the calculation of the account of the balance sheet can be visually confirmed. Third, the analysis of the transaction includes the profit and loss settlement transaction, so that the whole cycle of accounting can be examined. Fourth, we have made it possible to view both the main books of accounting and the general ledger, and to prepare the total balance of the financial statements. The learner－centered analysis of the explanation form through EXCEL program file can contribute to the achievement of effectiveness and efficiency, and the excellence of education.