TRUONG DAI HOC KINH TE DE THI KET THUC HQC PHAN KHOA: KE Tt BAC DAI HQC HE CHINH QUY Hoe ky 1, Nam hge 2021- 2022 ‘Thoi gian Kim bai | MA DE THI HE THONG THONG TIN KE TOA ‘Tén hge phan: HE THO! |ONG TIN KE TOAN 50 put of M& hge phan: ~=ACC3008 Cau 1: (2,5 diém) Anh (chi) cho biét cdc nhiin dinh sau day la DUNG hay SAL Giai thich ngin gon. 1. Cf yéu 16 cia hé théng théng tin ké todn bao gém: muc tiéu cia hé thing, dir quy trinh xir Ii, dau ra. 2. Dau ra ctia hé théng théng tin ké todn trong digu kign tin hoc héa bao gm: s6 ké todn, bdo cdo ké todin, théng tin chi tiét vé cde d6i tuomg ké todn. 3. Cae chinh sich, bién phap thyc hign viée kiém soat hé théng quan li hang t6 sodt chung. 4, ‘Trong chu trinh doanh thu, b phn ké todn tham gia tir giai dogn xir Ii dom dat hang. 5. Céng tée kh6i tgo khi bit du trién khai img dung phn mém ké ton gm: xae dinh va kha iia hg théng; Khai bio s6 dir ban dau phan quyén sir dyng phan mém va kho 1a kiém yy. 1. Sip xép cde bude trong quy trinh dau tu hinh thanh tai sin c6 dinh theo trinh ty thye hign: (1) Chuan bj déu tu (2) Lap lugn ching (3) Xéc dinh mhu cau dau te (4) Ra quyét dinh dau tw (5) Thye hign dau tw (6) Xée dinh ngudn vin (7) Hach todn chi phi diu ur xy dyng co ban (8) Quyét todn (9) Ban giao dua vio sir dung 2. Xae dinh vai trd cita ké todn trong quy trinh trén. Trong dé, trong tim céng vige cita ké ton 1a gi? Giai thich ngin gon. Céiu 3: (2,5 diém) Cong ty ABC chuyén kinh doanh hang dign tt. Trong thing 1/2021 ¢6 mét s6 nghigp vy kinh té (NVKT) phat sinh Tién quan dén hoat dng mua hang cia cOng ty nhu sau: ~ HOO! ngiy 6/1/2021, mua 10 dign thogi Iphone 12, 128GB cia Cong ty DEF, s6 45 duong Neuyén Tat Thanh, Ha Ngi, don gid chua thué GTGT 27.000.000, thué sudt thué GTGT 10%, thoi han thanh todn trong vong 30 ngay. Céng ty da nhap kho theo phiéu nhgp PNKOOS. — HDO12 ngay 15/1/2021, mua chiu 12 sae dy phong Baseus 30.000mAh cla Cong ty XYZ s6 5 Hoang Hoa Tham, Hué, don gia chua thué GTGT 500.0004, thué sudt thu GTGT 10%, thanh todn sau 15 ngiy ké tir ngay nhén hang. Cong ty d& nhip kho theo phiéu nhép PNKOIS du: Anh (Chi) hay: kh6ng durge phép sir dung tai ligu 62 durge phép sir dung tai ligu OO (Ghi ra logi tai ligu duro ste dung) Trang 12 Ma a thio11, Thiét ké tip tin “Danh myc hang héa” dé quan ly b6 ma hang héa va cdc thuge tinh ciia hang héa twong tng. Gidi thich phuong php xay dug b6 ma hang héa. Minh hga vige Juru tri thong tin vé hing héa trong cée, NVKT trén, 2. Minh hoa vie hgch toan tong hyp vé bién dong cia cde déi tirgng ké tod lign quan trong cic NVC trén, vao cdc tap tin bién dong ting hop (Kho thong tin chung). iu 4: (2,5 diém) Yéu cdu: Anh (chi) hay sit dung dit ligu mua hang 6 cau 3: 1. Minh hoa vige hach todn chi tiét cua hang héa trong cde NVKT trén vao tap tin bién dong hang héa (BD_HANGHOAnn). 2. Minh hoa dé ligu céc ngi dung NVKT phat sinh duge ep nhat vio tép tin Héa don mua hang. 3._Céu trie tap tin Téng hop hang héa (TH_HANGHOAnn) ¢6 thé duge minh hoa nhu sau: ma | siton_ | stton_ | sinhap_ ] gtnhap_ | sixuat_ | dgxuat_] gtxuat_| stton__ | gtton_ hh_| dau ~ | dau ~ | 01 ol oO o1 a1 o1 {ol ‘Néu mot phurong An tng hop dtr ligu nhiip kho théng 01/2021 trén tip tin Téng hgp hang héa tir tp tin bién dong hang héa (yéu cau 1). Thong qua B6 mén Ké toén iE TS. Nguyén Thi Thity Phuong ‘Ghi ehii: - Sinh vien khOng duge phép sir dung tit Higu inh vign durge php sir dung ti Higu 1 Ghi ra toat sa tigu dteoe sie chong) Sinh vign ngp lai d& thi ciing bai thi . Trang 22 ‘Ma dé thi: 01