TRUONG BAI HOC KINH TE DE THI KET THUC HQC PHAN KHOA: KE TOAN (Béc Dai hoc, Hé Chinh quy) Hoc ky IL, Nam hoc 2020 - 2021 ‘Ten hge phiin: HE THONG THONG TIN KE TOAN Théi gian lam bai MA DE THI Ma hye phim; —ACC3008 90 phiit OL Cu 1: (1,0 diém) DE Cho biét cde y kién sau li DUNG HAY SAI, hay giai thich ly do: +“Vi thyc hién céng tc ké todin bing thi céng va don vi chi cd mot nhfin vién ké todn nén khéng cdn thigt phai thye hign d6i chiéu gitta ké toan tong hop va chi tiét” +*Trong phan mém ké todn, khéng can 6 chite nang thay déi chinh sich ké toan ap dung vi don vi phai git nguyén chinh sdch da ap dung dé cé thé so sinh gitta cdc ky ké toan” Cu 2: (2,0 diém) DE V6i cde chite nang (hoat do ~ Lap hgp dong kinh té = Thu tien (bang tién gi ngdn hing) + Nhan don hing - Lép bio cdo ~ Nan héa don ~ Kiém tra tin kho, xét duyét tin dung va chap nhén don hing - Lép Iénh ban hing - Giao hing bin - Lap va giao héa don Ap Uy nhiém chi sau: + Lyra chon va sip xép ede chute ning duéi day theo diing thir ty thye hign trong chu trinh doanh thu (bin hing) biing vige hodn thanh ni dung trong bang sau : + Ligt ké tén cde chimg tir phat sinh khi thye hign timg ehiic nang bing vige hoan thanh ni dung trong bang sau Str Chire nang (Chimng tir phat sinh Chu 3: (2,0 diém) Trung binh ‘Anh (Chi) hay trinh bay ngin gon vai trd ciia hé théng thong tin ké todn trong timg hoat dng (chite ndng) ciia chu trinh cung (mg (mua hang) bing viée hoan thinh ndi dung trong bang sau: hire ning Vai tro ciia hé thong thong tin Ké toan Xée dinh nhu cau ‘han han, ‘Theo déi céng ng va de nghi thanh toan I ‘Thanh toan - CA 4: (3.0 diém) Trung binh Cty Tan L6ec chuyén sin xuit cae logi bin ghé hoc sinh, ap dung hé théng ké todn theo Théng tw 200/2014/TT-BTC. C6 cde nghiép vu phat sinh nhu sau: ~ Ngiy JO]W/Y: Cty Tan Loe chuyén khodn img truse cho Cty AnKhang dé mua nguyén vat ligu, s6 tién 10.000.000 VNB bang tién gai ngin hang. Cty Tan L6e nhgn duge ching tir minh chimg da chuyén tién, ~ Ngay 12/M/Y: Cty Tan Léc nhin héa don gid tr gia tang cé thué sudt VAT: 10% ciing 10m3 gd. Xoan Dao, don gid: 1.200.000 VND/ m3. Cty da nhip kho. Yeu cit Trang 12 +e Ma dé thi: 01todn ap dung la nhat t ké tn cfc 86 ké toan 1. Néu Cty Tan Lée the hign cOng tée ké todn bling thit cOng, hinh thite so ky chung, o6 mo 2 s6 nat ky die bigt: chi tién gs Hay (cling tai khodn - néu ¢6) sé duge sit dung dé xirI¥ di ligu ede nghiép vu : 2. Néu Cty Tan Loe thye hién céng tac ké todn bang phin mem, hay trinh bay céu tric bang (tép) dé luu tri di Ligu bién dong chi tiet etia 2 nghiép vu trén, Minh hoa dit ligu uu trit & cae bang (1p) trinh bay trén (sinh vién ty gia dinh voi cdc dit ligu trong nghiép vu kh6ng duge cung cap). Clu 5: (2,0 diém) Kis Sau day la dit trich tir dit ligu cua don vj str dung phan mém ké ton, ap dung tai khoan theo thong tu 200/2014/TT-BT ‘ 4a 86 chimg tit Nedy chimg tir [TK ghiNo [TK ghi Go 2159 29/09/2020 27 mt | 02157 30/09/2020 i 121 02160 31/09/2020 11 si | PCT: Phiéu Chi tién mat,; PTT: Phiéu Thu tién mat Yéu cai 1. Ligt ké nhimg sai pham trong dit ligu trén bing vige hodn thanh ndi dung trong bang sau 2. Dé xuat cdc thi tuc kiém soit dé ngiin ngira timg sai pham trén bing viéc hoan thanh noi dung trong bang sau N@i dung sai pham ‘Tha tye kiém soat ngin ngira Het — (Cain b6 coi thi khOng gid thich gi them) Théng qua B6 mén Ké todn = TS. Nguyen Thi Thity Phacong Trang 22