01/03/2014
1
Tng quan vktoán
TRNG I HC M TPHCM
CHUYÊN 1
GV: Lê ThMinh Châu
2
Mc tiêu
• Sau khi nghiên cu xong chưng này, bn có
th:
– Mô t bn cht ca k toán như mt h thng
thông tin phc v cho vic ra quyt nh.
– Nêu các lnh vc k toán khác nhau và gii thích
s khác bit.
– Mô t môi trưng ca k toán, bao gm các nh
ch pháp lý và t chc ngh nghip chi phi hot
ng k toán.
01/03/2014
2
3
Ni dung
• Bn cht ca k toán
• Các lnh vc k toán
• Môi trưng k toán
4
nh ngha
Hot ng ca t
chc
D liuH thng k
toán
Thông tin
i tưng
s dng
Ra quyt nh
01/03/2014
3
5
UNILEVER
6
nh ngha
• K toán là mt h thng thông tin ưc
thit lp trong t chc nhm thu thp d
liu, x lý và cung cp thông tin cho các
i tưng s dng làm c s cho
các quyt nh kinh t.
01/03/2014
4
7
Quy trình k toán
D liu
kinh t
Ghi chép
ban u
(Chng
t)
Phân loi,
ghi chép,
tng hp
(S sách)
Cung cp
thông tin
(Báo cáo)
Thông
tin
8
Bài tp tho lun 1
- Bn có mt khon tin tích l y và bn mun
u tư?
- Bnang qun lý mt xưng SX. i thca
bn chim lnh thtrưng mt cách nhanh
chóng, trong khi xưng ca bn ngày càng
!m?
- Bnang shu cphiu ca mt công ty?
- Cty bn chuyên cung cp nguyên liu cho các
DN ngành nha. Mt khách hàng nghmua
hàng v"i mt hn mc ngiu l"n?
- Bn là trưng phòng tín dng ca 1 ngân hàng.
Bn cn quytnh: có cho mt DN vay?
01/03/2014
5
9
Ai s dng thông tin k toán?
Hot ng ca
doanh nghip
K toán
Ch doanh
nghip
Nhà qun
lý Ch ni tng
khác
Hành ng
Nhà u
t
10
Các lnh vc ca k toán
• K toán tài chính
• K toán qun tr
• K toán thu
• Kim toán
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