05-Jul-19
1




Sau khi hc xong chng 3, SV có th:
Hiu vphng pháp chng tktoán.
Hiu vphng pháp kim kê ktoán.
Thc hành lp chng tktoán (tip
cn tình hung thc t).
Tin hành kim kê ktoán (tip cn tình
hung thc t).


1. CHNG T K TOÁN
1.1 Khái nim chng t
1.2 Ý ngha ca chng t
1.3 Phân loi chng t
1.4 Ni dung ca chng t
1.5 Nguyên tc lp chng t
1.6 Trình t x lý và luân
chuyn chng t
CHNG T
VÀ KIM KÊ
2. KIM KÊ TÀI SN
2.1 Khái nim kim kê
2.2 Tác dng ca kim kê
2.3 Phân loi kim kê
2.4 T chc công tác kim
kê
4
Lut ktoán
Chun mc ktoán Vit Nam
Thông t s 200/2014/TT-BTC Hng dn ch  k
toán doanh nghip
Nguyn ThLoan (Chbiên, 2018), Giáo trình Nguyên
lý ktoán: Lý Thuyt - Bài tp - Bài gii, Nhà xut bn
Lao ng.
Võ Vn Nh(Chbiên, 2016), Giáo trình Nguyên lý k
toán, Nhà xut bn Kinh tTp. HCM.
 !"#$%&#'(
05-Jul-19
2
)*
Ví d: Khi bán hàng Hóa n bán hàng
Khi thu tin Phiu thu
Khi xut kho NVL Phiu xut kho
         
Chng tktoán là nhng giy tvà vt mang tin phn ánh
nghip vkinh t, tài chính phát sinh và ã hoàn thành, làm cn
cghi s.
Theo iu 4, Lut KToán
Lp chng tktoán là phng pháp ktoán phn ánh các
nghip vkinh tphát sinh ã thc shoàn thành vào giy t
và vt mang tin theo quy nh, theo thi gian và aim phát
sinh nghip v làm cn cpháp lý cho vic ghi sktoán.
)*)#+, %
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5
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05-Jul-19
3
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/ $ 
Phn ánh trc tipi tng ktoán
G!m nhng chng tgc
Ví d: Hoá n, phiu xut vt t, Phiu thu chi tin
m"t…
Có giá trpháp lý quan tr#ng nht
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LKMK6,KJNO
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T  E# 9 NNN NON UJ5JJJ5JJJ
V! W :,  NNN NXN U5JJJ5JJJ
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Theo ni dung Theo ni dung
phn ánhphn ánh
Theo công dng Theo công dng
chng tchng tTheo a im Theo a im
lp chng tlp chng t
Theo hình thc
chng t
05-Jul-19
4
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0  :, F
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& 7 . / $  R . : 4 555
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8 9  :,  / $ :,  8 .$ 
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