KIM K

1. Khi nim:
Kim k l vic kim tra ti ch ti sn ca n v bng cc phng php
cn, o, ong, m, xc nh s lng, cht lng thc t ti sn ca
n v nhm i chiu vi s liu trn cc s sch ca n v, kp thi
iu chnh nhng sai st, mt mt ti sn.
2. Mc ch:
- Xc nh s liu c thc ca ti sn
- Pht hin chnh lch vi s sch iu chnh s sch
- Kp thi iu chnh tnh hnh qun l ti sn
3. Cc phng php kim k:
- Theo tiu thc thi gian:
+ Kim k thng xuyn: L vic kim k theo k hn quy nh:
Kim k hng ngy i vi tin mt, kim k hng thng i vi vt
t, kim k hng nm i vi TSC
+ Kim k bt thng: L vic kim k t xut ngoi k hn quy
nh: Khi c s c, pht hin thiu ht, thanh tra hoc thay i qun
l
- Theo phm vi kim k:
+ Kim k tng phn: L vic kim k xy ra cho tng loi hoc mt
s ti sn nht nh khi c yu cu hoc khi bn giao ti sn.
+ Kim k ton phn: L vic kim k xy ra cho tt c cc loi ti
sn, trc khi lp bng tng kt ti sn cui nm.