CHNG 4

KIM TON NGHIP V V VT T

Mc tiu ca chng

Nm c c im ca vt t nh hng ti cng tc kim ton. Xy dng trnh t kim ton nghip v tn kho vt t.

c im nghip v vt t nh hng ti kim ton

- Vt t l ti sn ngn hn ca doanh nghip biu hin di hnh thi vt cht c th do n v mua t bn ngoi hoc t sn xut ch bin phc v cho hot ng sn xut kinh doanh - Vt t trong doanh nghip bao gm nhiu loi c chia thnh nhiu nhm khc nhau c th c m ha cho qu trnh qun l
3

c im nghip v vt t nh hng ti kim ton

Vt t c nhiu hnh thi vt cht c th c bo qun trong nhng iu kin khc nhau v m, nhit , cc yu cu k thut khc nhau do kim ton vin c th s dng phng php kim k tin hnh kim ton. Vt t chu s hao mn ca thin nhin v c bo qun ti nhiu ni khc nhau do trong qu trnh kim ton kim ton vin phi chn in hnh mt s kho bi vt t tin hnh kim k.
4

c im nghip v vt t nh hng ti kim ton

+ Vt liu chnh

+ Vt liu ph + Nhin liu + Ph tng thay th + Thit b xy dng c bn

c im nghip v vt t nh hng ti kim ton

- bin ng ca vt t tuy khng ln nhng din ra thng xuyn gn cht vi qu trnh sn xut kinh doanh do vic thc hin kim ton phi c thi gian chun b hon thin s sch - Cc nghip v v vt t c lin quan ti nhiu nghip v khc do khi thc hin kim ton v vt t cn phi kt hp vi kt qu kim ton ca cc nghip v c lin quan
6

c im nghip v vt t nh hng ti kim ton

- Cc nghip v v vt t bao gm: Nhp, xut, tn trong kim ton vin tp trung ch yu xem xt i vi cc nghip v tn kho, bo qun ti kho. - Cc chng t lin quan + Phiu nhp kho + Phiu xut kho

c im nghip v vt t nh hng ti kim ton

+ Bin bn kim nghim vt t, cng c, sn phm, hng ha + Phiu bo vt t cn li cui k + Bin bn kim k vt t, sn phm, hng ha + Bng k mua hng + Bng phn b nguyn vt liu, cng c, dng c + Phiu xut kho kim vn chuyn ni b - BB + Bng k thu mua hng ha mua vo khng c ha n BB
8

Nhim v kim ton

- nh gi khi qut v cc th tc kim sot i vi vt t sau la chn ra kho bi vt t in hnh tin hnh kim ton chi tit -Thc hin vic t chc kim k ti ch i vi cc loi vt t kho bi la chn. - Xc minh li kt qu kim k ln trc v i chiu vi kt qu kim k ln ny vi kt qu kim tra trn chng t s sch.
9

Trnh t kim ton

Bc 1: nh gi khi qut tnh hnh bo qun vt t Bc 2: Kim ton ton din kho bi vt t chn in hnh Bc 3: Lp bo co kim ton nghip v v vt t.

10

Bc 1: nh gi khi qut tnh hnh bo qun vt t

Mc tiu + Xem xt tnh hnh bo qun cc loi vt t cc kho bi khc nhau thng qua vic s dng phng php iu tra thc t. + Xem xt cng tc k ton cc loi vt t cc kho v phng k ton nh gi vic ghi chp cc nghip v, cc loi vt t - Trn c s kt qu nh gi s tin hnh la chn kho bi vt t in hnh tin hnh kim ton ton din

11

Bc 1: nh gi khi qut tnh hnh bo qun vt t

Trnh t ca vic nh gi 1. Quan st tnh hnh thc t qu trnh bo qun cc loi vt t thng qua vic kho st kho bi bo qun vt t. KTV cn quan tm ti cc vn sau: + Mi trng bo qun vt t + Xem xt iu kin bo qun vt t + Xem xt cht lng kho bi vt t v iu kin bo v

12

Bc 1: nh gi khi qut tnh hnh bo qun vt t

2. Xem xt t chc cng tc k ton trong quan tm ti 2 vn : Vic phn cng cng tc gia phng k ton v kho v xem xt 2 b phn ny c thng xuyn i chiu kim tra vi nhau hay khng Xem xt vic ghi chp trn s k ton v trn s kho

13

Bc 1: nh gi khi qut tnh hnh bo qun vt t

3. nh gi khi qut tng kho bi vt t v: + Tnh hnh chung v tnh hnh bo qun (c dn chng c th) + nh gi khi qut v cng tc t chc hch ton i vi vt t + S phi hp trong hch ton chi tit gia k ton chi tit vi k ton tng hp vt t trong phng k ton + nh gi s ph hp ca s sch k ton ca phng php hch ton, phng php tnh gi i vi loi vt t c hch ton + nh gi cc th tc kim sot c p dng trong vic bo qun vt t c m bo chnh xc ca thng tin k ton hay khng?

14

Bc 1: nh gi khi qut tnh hnh bo qun vt t

4. Phn loi kho bi vt t v la chn kho bi vt t in hnh (kho bi chn in hnh l kho bi mang nhiu du hiu bt thng nht khi tin hnh quan st thc t v iu tra qua s sch k ton)

15

Bc 2. Kim ton ton din kho bi vt t chn in hnh

Kim ton chng t
Kim k

Kim tra li kt qu kim k ln trc v so snh gia kt qu kim k vi kt qu kim tra trn s sch chng t
16

Kim ton chng t

Chun b kim ton - Yu cu th kho v k ton hon tt cc ti liu c lin quan n nghip v vt t trong cn quy nh thi gian c th hon thnh v ngi theo di qu trnh hon thnh s liu - Cc ti liu cn hon tt bao gm: + Yu cu th kho hon tt cc phiu nhp xut v ghi vo th kho sau chuyn cho k ton vt t + Yu cu k ton vt t ghi tip vo s chi tit v s tng hp v tin hnh kha s k ton.

17

Kim ton chng t

- Tin hnh phn loi chng t theo cc tiu thc khc nhau nh theo chng loi chng t, thi gian nhp xut, theo kho bi.. - Thc hin kim tra chng t, cc bc tin hnh kim tra chng t v vt t c tin hnh tng t nh kim tra chng t i vi nghip v v qu, tuy nhin c thc hin c kho v phng k ton.
18

Kim ton chng t

* Trong qu trnh thc hin kim ton cc nghip v v vt t cn ch cc vn sau: - i tng trc tip v ch yu ca kim ton chng t l cc phiu nhp xut v cc th kho - i tng phc v i chiu l nhng chng t gc v nhp xut vt t
19

Kim k
Chun b kim k KTV phi chun b y trn cc phng din sau: + Phng tin kim k: Cn cn c vo quy m, c im ca tng loi vt t khi thc hin kim k quyt nh cc vn nh: S lng phng tin tham gia kim k, chun b c cu ca phng tin kim k, chnh xc ca cc phng tin kim k

20

Kim k
+ Nhn s tham gia kim k: S lng nhn vin thc hin kim k ph thuc vo quy m kim k, s lng phng tin tham gia kim k + La chn phng thc tin hnh kim k sao cho ph hp vi tng i tng + Chun b cc ti liu kim k: Trong cn chun b cc biu mu in sn nh phiu kim k bin bn kim k ghi chp kt qu kim k.
21

Kim k
Thc hin kim k + Khi tin hnh kim k phi ht sc thn trng nu khng gim st cht ch s tin hnh kim k trng lp + Khi tin hnh kim k phi tin hnh ghi chp thng xuyn trn s hoc trn phiu kim k, y l chng t nh km vi bin bn kim k v c coi l bng chng kim ton i chiu vi s sch k ton

22

Kim k
+ Sau khi tin hnh kim k KTV s tnh ton mt s ch tiu lin quan ti kt qu kim k nh: - Ch tiu hao ht ca tng loi vt t - Ch tiu v d tr vt t + Kt thc kim k Lp bng k cc loi vt t c km theo cc phiu kim k. Bng k ch yu l bng k chnh lch c lp ring cho tng loi vt t tng kho v gn vi trch nhim vt cht
23

Kim k

Bng k so snh kt qu kim k

SL Kim k Lng tha thiu cho php Chnh lch Trong M Ngoi M Tng Chnh lch

Kho

Loi SL S SL SS vt t sch cui k u k

Lng tha thiu cho php = ((Tn u k SS+Tn cui k/SS)xT l hao ht cho php)/2
Chnh lch thc t = S liu kim k - S liu s sch cui k
24

Kim k

+ Lp bin bn kim k: Sau khi tin hnh kim k KTV phi lp bin bn kim k nh gi cng tc bo qun cc loi vt t ti kho bi in hnh. Bin bn kim k gm cc ni dung sau: Nu r l do ca cuc kim k Xc nh r i tng c th ca cuc kim k Ch r trnh t c thc hin v trch nhim ca nhng ngi tham gia kim k

25

Kim k

Ch r kt qu kim k v phn chnh lch nu c gia kt qu kim k thc t vi s liu trn s sch Trnh by cc kin ngh v bin php x l i vi cc chnh lch v trch nhim bo qun cng nh vic x l trn s sch k ton Cc yu t v th tc: Tn, ch k ca ngi tham gia cuc kim k
26

Kim tra li kt qu kim k ln trc v so snh gia kt qu kim k vi kt qu kim tra trn s sch chng t

- Vic kim tra li kt qu kim k ln trc c tin hnh trong mi trng hp v c nh hng trc tip ti s d u k ny - Trnh t xc minh kt qu kim k ln trc c tin hnh theo trnh t ngc vi trnh t kim k

27

Kim tra li kt qu kim k ln trc v so snh gia kt qu kim k vi kt qu kim tra trn s sch chng t

- Kim tra bin bn kim k ln trc v cc vn sau: + Tnh hnh x l cc chnh lch nu c + Kim tra li cc yu t th tc trn bin bn: Ch k, thi gian, a im lp - Xc minh trn thc t i vi mt s i tng s dng nh gi qu trnh x l vt t
28

Kim tra li kt qu kim k ln trc v so snh gia kt qu kim k vi kt qu kim tra trn s sch chng t

- Tin hnh i chiu s d trn s sch

vi kt qu kim k thc t v vt t v tin hnh lp bo co kim ton v nghip v vt t

29

Bc 3: Lp bo co kim ton

Lp bo co hoc bin bn kim ton trong a ra cc nh gi v hiu qu ca nghip v vt t v a ra cc kin ngh nng cao nghip v vt t.

30

Kt thc chng 4 Chc cc bn vui v

31