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1. Khi nim k ton ngn hng 2. Vai tr, i tng ca k ton ngn hng 3.

T chc b my k ton ti ngn hng thng mi 4. H thng Ti khon KTNH 5. Cc quy trnh lun chuyn chng t trong KTNH
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Ging vin: Nguyn Tin Trung

Trong chng ny chng ta s nghin cu: K ton ngn hng l g? S khc bit gia k ton ngn hng v k ton doanh nghip? Vai tr ca k ton ngn hng trong hot ng thng mi ca mt ngn hng? Cach thc t chc b may k toan ti cac Ngn hang thng mi H thng ti khon k ton ngn hng. Phng phap hch toan cac nghip vu ch yu ca NHTM. Cc quy trnh lun chuyn chng t trong ngn hng.

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

K ton ngn hng l g?


Vai tr ca k ton ngn hng trong ngn hng, x hi?

Vai tro:
Vi Chu s hu Vi Ban Giam c Vi cac nha u t Vi c quan qun ly Nha nc Vi cac i tac khac
Bn trong: S dng thng tin ca k ton a ra cc quyt nh bn trong ngn hng Bn ngoai: i hi thng tin c cung cp phi th hin c mc tiu tng qut, m bo trung thc, hp l, ng tin cy

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Ging vin: Nguyn Tin Trung

KTNH l mt cng c tnh ton, ghi chp bng con s phn nh v gim c ton b cc hot ng nghip v thuc ngnh ngn hng.
Nghin cu va ra PP ghi chep bng con s Tinh toan, tng hp, lu tr & cung cp thng tin Bo v tai sn ngn hng, c nhn Phn nh v qun ly cc hot ng kinh t. Qun tri kinh doanh ti ngn hng

i tng ca k ton ngn hng c chia lm ba b phn: - Ti sn c phn theo hnh thi biu hin v hin trng c th hin theo cch phn loi khc nhau: ti sn c, s dung vn v vn. - Ngun hnh thnh nn ti sn th hin ngun gc ca s ra i ti sn trong ngn hng thng gi l ngun vn hoc ti sn n - S bin ng ca ti sn th hin lnh vc ngn hng trn ton th gii, gia h thng ngn hng ca mt quc gia, gia cc ngn hng h thng hoc trong mt ngn hng mt khc n cn vn ng gia cc loi ti sn, ngun vn v trong cng mt loi ti sn hoc ngun vn.
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Ging vin: Nguyn Tin Trung

K toan ngn hang mang tinh tng hp cao


Tin hanh ng thi giao dich va hch toan Mang tinh cp nht va chinh xac cao Chng t k toan ngn hang co khi lng rt ln, a dng va lun chuyn phc tp S dng thc o tin t lam n vi o lng chu yu trong hu ht cac nghip v
Xem Xem Xem

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Ging vin: Nguyn Tin Trung

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Ghi chep, phn anh, tinh toan theo ung phap lut, ung chun mc k toan Phn loi, tng hp, phn tich & cung cp thng tin cho cac i tng qun l, qun tri, kinh doanh ngn hang Giam c qua trinh s dng tai sn, tng cng ky lut tai chinh, cung c ch hch toan XHCN T chc tt cng tac k toan ti chi nhanh cung nh toan h thng, giao dich vi khach hang vn minh, gop phn thc hin chin lc khach hang

Nguyn tc C s dn tich Nguyn tc Hoat ng lin tuc Nguyn tc Gia gc (gia lich s) Nguyn tc Phu hp Nguyn tc Nht quan Nguyn tc Thn trong Nguyn tc Trong yu

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M hinh t chc cng tac k toan


K toan phn tan K toan tp trung K toan va tp trung va phn tan (K toan phi tp trung ) K toan khi ng dng cng ngh ngn hang hin i.
Phng KT chi nhnh Phng KT chi nhnh Phng KT chi nhnh

Phng KT Hi s

Phng KT NH tinh TP

Phng KT NH tinh TP

Phng KT NH tinh TP

Phng KT chi nhnh

Phng KT chi nhnh

Phng KT chi nhnh

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Ging vin: Nguyn Tin Trung

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H.O

H.O

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Ging vin: Nguyn Tin Trung

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Customer Services Self Services

NHTM Phong KT-TC Hi s

NHNNVN V KT - TC

NHTM Phong KT-TC Hi s

NHTM cp 1 Phng KT - TC

NHNN tinh, TP Phng KT - TC

NHTM cp 1 Phng KT - TC

NHTM cp 2 Phng KT - TC

Quan h chi o Quan h bao cao

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Ging vin: Nguyn Tin Trung

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Card net Fulfillment Suppliers Securities Private / Public Network

Call Center Legacy systems Bank


WebATM

Middleware Data mining

Phone
POS

Merchant

Private / Public Network Kiosk

Home user Corporate Customer

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Ging vin: Nguyn Tin Trung

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Khai nim: La mt cng cu ghi chep, phan anh s tng giam cac khoan muc tai san. Cung cp thng tin cho quan l, kim tra
c im:
Tai sn phn anh trn TK ch yu la gia tri Hin nay khng s dung tai khon thng nht ca nn KT i b phn la tai khon khach hang m, tai khon ni b it Mt s NH xy dng h thng tai khon khach hang & h thng tai khon s cai

Cu trc 1 tai khon (13 k t):


X XX XXX XXXX

XXXXXXXX.XXXXX

Loai tai khon Tai khon cp I Tai khon cp II Tai khon cp III Tai khon cp IV Tai khon cp V K hiu tin t S chay tun t
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XXXXX
XXXXXX XX XXXXX

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Theo ni dung kinh t TK Loi 1: cc ti khon phn nh vn kh dung nh tin mt, tin gi.. TK Loi 2: Cc ti khon phn nh hot ng tn dung Theo mi quan h vi bng tng kt tai sn Cac tai khon ni bng Cac tai khon ngoi bng Theo mc tng hp va chi tit Tai khon tng hp Tai khon chi tit

001-1-00-006225-2
001-m chi nhnh 1- Tin gi KKH 7,8,9 -Tin vay

2-s kim tra

00-VN

006225-s chy

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Ging vin: Nguyn Tin Trung

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Khai nim: La mt tp hp cac tai khon ma NH s dung phn anh mi bin ng v tai sn trong qua trinh hot ng, kinh doanh ca ngn hang. Trong o mi tai khon co tn va s hiu duy nht
H thng ngn hang khng s dung h thng tai khon thng nht ca nn kinh t Mi h thng s dung mt h thng tai khon phu hp vi chc nng nhim vu ca minh.

Phi phu hp vi lut NHNN, lut TCTD


Phi phu hp vi chc nng nghip vu ca ngn hang Phi phu hp vi h thng chi tiu ca nn kinh t Phi phu hp vi chun mc khu vc & Quc t Phi n inh tng i trong thi gian dai Phi co kh nng tng hp va phn tich trn h thng cng ngh hin i, tin ti t ng hoa cng tac hch toan k toan. Phi XD h thng tai khon M, d phat trin trong tng lai
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H thng ti khon NHNN


Ky hiu Tn loi

H thng ti khon cc TCTD


Ky hiu Tn loi

I. Phn ni bng 1 2 3 Hot ng ngn quy Hot ng tin dung TSC & ti sn co khc 1 2 3

I. Phn ni bng Vn kh dung & cc khon u t Hot ng tin dung TSC & ti sn co khc

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5 6 7 8

Pht hnh tin & cng n phi tr


Hot ng Th/ton Vn & cc quy NH Thu nhp Chi phi II. Phn ngoi bng

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5 6 7 8

Cc khon phi tr
Hot ng Th/ton Ngun vn ch SHu Thu nhp Chi phi II. Phn ngoi bng

Cc TK ngoi bng

Cc TK ngoi bng

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Ging vin: Nguyn Tin Trung

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Khai nim: La nhng bng chng chng minh tinh hp phap hp l cac nghip vu kinh t a & ang din ra ti cac c quan NH, la cn c hch toan.
Y ngha:

Khai nim: La chng t vi y ni ham ca no. Tuy nhin, no tn ti di


dng thng tin in t trn cac vt mang tin.

c im
Co kh nng lu tr khi lng ln, lu dai Thi gian truy xut thng tin nhanh chong, chinh xac Thi gian lun chuyn chng t an toan thun tin nhanh chong, chinh xac H tr cac nghip vu ngn hang hin i

La cn c phap ly ghi s, kim soat, kim toan, thanh tra. La cng cu hu hiu trong vic bo v an toan tai sn NH Tng cng & cng c ch hch toan kinh t Cung cp thng tin kinh t tai chinh phuc vu qun ly, qun tri, kinh doanh ngn hang.
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iu kin
Cn co nn tng cng ngh, vin thng hin i Co mi trng phap ly n inh, Trinh dn tri cao, trinh qun ly ca can b ngn hang cao oi hoi h thng bo mt cao
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Co khi lng ln, quy trinh lun chuyn phc tp Ch yu do khach hang lp va np vao ngn hang S dung c chng t giy thng thng va chng t in t. Thng s dung chng t gc kim ghi s Lu tr chng t lu dai va bo qun kha phc tp Mt s chng t khng tun theo chun, khng nm trong h thng chng t do b Tai chinh ban hanh.

Lp chng t la phn anh, din t ni dung nghip vu kinh t vao mt mu chng t mt cach trung thc khach quan. Nguyn tc lp
Phi lp ngay sau khi nghip vu kinh t phat sinh S dung ung mu quy inh in , chinh xac thng tin vao cac trng trn mu Chng t bng giy phi vit lng cac lin Chng t in t phi tun th ung quy trinh Khng c sa cha, ty, xoa, ct, dan,... Vit mc khng phai va ky theo quy inh

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Khai nim: La cng vic kim tra li tinh hp phap hp l ca chng t sau khi lp va trong qua trinh s dung hch toan, trc khi lu tr.
Vi sao phi kim soat? Cac hinh thc kim soat
Kim soat trc: La kim soat chng t trc khi hch toan vao s sach k toan Kim soat sau: Kim soat li mt ln na sau khi hch toan va trc khi lu tr chng t

Khai nim: La trt t & cac giai on chng t phi tri qua k t khi phat sinh n khi lu tr.
Y ngha:
Vic t chc hch toan se an toan, nhanh chong, chinh xac. Tng NS lao ng, tng nhanh vong quay vn Cung cp thng tin kip thi cho QL, QT, KD ngn hang Gop phn tng cng ky lut tai chinh cng c ch hch toan, ngn chn, hn ch tham li dung...

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Kim soat trc


Kim soat tinh ro rang trung thc y cac yu t ghi trn chng t Kim soat tinh hp phap, hp l ca nghip vu kinh t phat sinh

Lun chuyn nhanh chong, an toan & thun tin


Thu tin trc ghi s sau Ghi s trc chi tin sau Ghi n trc, ghi co sau Lun chuyn trong ni b ngn hang Lun chuyn gia cac ngn hang phi qua mng ca ngn hang hoc qua c quan chuyn nganh, c tinh va ghi ky hiu mt.

Kim soat kh nng chi tr

Kim soat sau:


Kim soat ch ky ca thanh toan vin Kim soat tinh ung n ca vic hch toan Kim soat vic chp hanh & tun th quy ch ni b
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(1) (4) (5) (2) (6)

Chng t gc k ton

H s khch hng

Chng t gc ngn qu

Th quy

(3)

Kim sot

Thanh ton vin

(6)

Nht ky Quy

(7)

Lu tr

(7)

Nht ky chng t
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S Ph Ti Khon
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Nht K Chng T

Bng Kt Hp Ti Khon

S Ph Lin hng

Cn i Ti khon

Cn i K ton

Nht K Qu

S Theo Di Thu Chi


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Khch hng UNC Sai ng Kim sot Chuyn tin

Khi nim: thu thp, kim tra, ghi chp, cung cp thng tin chi tit s vn ng ca tng i tng k ton cu th Cn c: chng t k ton Nhim vu:
Thu thp, kim tra, x l, ghi chp v nghip vu kinh t pht sinh trn tng tiu khon Cung cp cc thng tin chi tit v tng i tng KT

K ton chuyn tin

Hp l

ung
Duyt lnh chuyn khon

Gi chng t i thanh ton lin ngn hng


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Hnh thc s sch: S k ton chi tit


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Khi nim: thu thp, kim tra, x l, ghi chp v cung


cp thng tin tng qut v ti sn, ngun vn v s vn ng ca i tng k ton theo chi tiu ti khon tng hp

Cn c: S k ton chi tit Nhim vu:


Kim tra s chnh xc khp ung ca hch ton phn tch Cung cp thng tin tng hp v tnh hnh hot ng NH

Hnh thc: tp nht k chng t, bng kt hp TK, s


ci, Bng cn i ti khon
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Ging vin: Nguyn Tin Trung

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Chng t

Trnh by cu to ca 1 ti khon ngn hng? Trnh by cc nguyn tc ca k ton ngn hng?


(6)
Bng kt hp tai khon thng, nm

(2)

(1)
Lit k chng t

Trnh by quy trnh thanh ton b tr lin ngn hng? Trnh by h thng ti khon ca ngn hng?

(3)
Nht k chng t, nht k qu Quan h hang ngay Quan h hang thng Quan h i chiu K ton vin K ton tng hp

(4)

Bng kt hp tai khon ngay

(7)

(5)
Bng cn i tai khon ngay

Bng cn i tai khon thng nm

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