TRUONG DAI HQC NGAN HANG TP. HCM ceNG uoa xA ugr cuu xcHi.

l vIET NAM
KHoA r[ roAN - ruBru roAN DQc lfp - Tg do - HSnh phtic

fP. HO Chi Minh, ngdy|tthdng! ndm 20) L

DE CTIONG MON HOC

.,
' '
NGUYEN LY KE TOAN
A. THONG TIN CHUNG VE MON HOC

l. TGn mdn hgc (ti6ng Viet) : NGUYEN L.f KE TOAN

) TOn m6n hgc (ti5ng Anh) : PRINCIPLES OF ACCOUNTING
3. Mn s6 mdn hgc : ACC301
4. Trinh iIQ tliro t4o : Dgi hgc
5. Nginh diro t4o 6p dpng : Ngdnh K6 todn; Tdi chinh - Ngdn hdng; Quin tri
kinh doanh; Kinh ti5 qu6c t6; Luflt kinh ti5; Ngdn ngfi Anh; HQ th6ng th6ng tin
qu6n ly.
6. Sii tinchi :3
- Ly thuy6t :2
- Th6o luQn vd bai tAp :I
- Thgc hdnh :

- Kh6c (ghi cu th6) :

7 Phffn n6 tncri gian :

- Tai gi6ng dudng :45 tidt

- Tp hsc o nhd : trii ttriiSu 90 gio
- Khric (ghi cp th6) :

8. Khoa qufrn lf mdn hgc : Khoa K6 to6n - Ki6m tor{n

9. Mdn hgc truri,c : Kh6ng c6
10. MO te mdn hgc

Nguy6n ly k6 to6n ld m6n hgc thuQc t<trOi t<i6n thtc ccy scy kh6i ngdnh. M6n hpc
s0 cung cAp cho ngudi hgc nhtng ki6n thric co bin vC t<ti to6n bao gdm: kh6i niQm, d5i
tuong, vai trd, ciic nguy6n tic vd hQ th5ng c6c phucrng ph6p cria k6 toiln. Ddng thoi
v4n dpng c6c ki6n thric d6 d6 thqc hiQn quy trinh k6 to6n c6c nghiQp vu kinh ti5 trong
doanh nghiQp. Ngodi ra m6n hgc cflng gidi thiQu tO chirc cdng t6c ki5 to6n, c6c hinh
thric k6 to6n, hC th6ng biio c6o tdi chinh cria doanh nghiQp.

11. Mgc ti6u vi chuin tIAu ra cfra mdn hec

ll.I. Mqtc fiAu crta mdn hpc

I
 Muc NQi dung CDR CTDTI CDR
MO te mgc ti6u
ti6u ph6n b6 cho m6n hgc CTDT

(a ) (b) (c) (d)

Cung cilp cdc ki6n thfc co Kha ndng v6n dung ki6n
bin cria k6 to6n cl€ thgc thric co bin vA khoa hgc tq
PLOI
hdnh dugc quy trinh k6 to6n nhi6n vd khoa hqc xi hOi
trong doanh nghiQp theo trong linh vgc kinh t6.
col dring c6c quy dinh ph6p luat
hiQn hdnh.
ThC hiQn y
thric tu6n th[r
ph6p ludt, dao dric ngh0
PLO5
nghiQp vd triich nhiCrn x5
hoi.

Cung cdp circ kitln thuc k6

Kha ning vfln dung kii5n
to5n co bin tI€ diSn giAi dugc
thric n6n t6ng vd chuy0n sdu
c6c vdn rtA chuy6n m6n trong
-l
c02 de gi6i quy6t
^. citc vdn de PLO6
linh vr,rc kinh t6 (tdi chinh.
chuy6n m6n trong linh v.uc
ngdn hdng, k6 to6n, qudn tri
tdi chinh - ng6n hdng.
kinh doanh, kinh t6 quOc t6)

Chuiln itilu ra crta miln hgc (CDR MH) vd stg itdng gdp vdo chudn ctdu ro cfia
11.2.
chwong trinh ttdo tgo (CDR CTDT)

Mtfrc tIQ theo Mgc ti6u

CDR
CDR MH NQi dung CER MH thang do cfra m6n hgc
CTDT
CDR MH

( a) (b) (c) (d) (e)

Sir dpng c6c ki6n thric

co b6n vC k6 torin dO
a
CLOI thgc hiQn quy trinh k6 J co1 PLO I
toSn trong doanh
nghiQp.

CLC2
T6m tlt dusc Luflt k6 2 PLO5
^' rngc
to6n, ciic chudn kC
col

' Giai thich kj hiQu vii5t tat: CDR - chuAn dAu ra; CTDT - chuong trinh tldo rao
2
 to6n vd citc quy tlinh
hiQn hdnh 6p dpng trong
k6 to6n doanh nghiQp.

Gi6i thich tlugc cfrc v6n

-).
de chuyen mOn trong
linh vuc kinh t6 (tdi
chinh, ng6n hdng, kis
CLO3 2 cC2 PLO6
to6n, qu6n tri kinh
doanh, kinh ti5 qu6c tti)
c6 li6n quan dtln k6
to6n.

11.3. Mo trQn tldng gdp cfta mdn hgc cho PLO

ME CDR
CTDT
PLOl PLO2 PLO3 PLO4 PLO5 PLO6 PLOT PLOS
ME CDR
MH

CLOl 3

CLO2 2

CL03 2

12. Phutrng phip d4y vir hgc

Phuong ph6p "Nguoi hgc ld trung tdm" se dugc st dpng trong m6n hgc cl€ gitp
sinh vi6n tham gia tich cUc. Ki5t qui hgc tpp dU ki6n se dat dugc th6ng qua mQt lo4t
ciic ho4t dQng hgc tflp d trudng vd o nhd.

- Khuy6n khich sinh vi€n chuAn bi bai mdi 0 nhd, hodn thdnh c6c bdi t$p cdnhdn.
- T4i l6p, gi6ng vi6n gi6i thich c5c dinh nghia vd nguy€n ly co bin; dit ra circ vdn
dd, hudng d6n vd khuyi5n khich sinh vi6n gi6i quytit; sau d6 t6m tdt nQi dung cta bdi
hgc. Gi6ng vi6n hudng d6n gi6i bdi tflp, n6u vAn dC vd gi6i <t6p cdc thhc mic cria sinh
vi6n li6n quan d6n bdi hqc.
- Sinh vi6n cAn l6ng nghe, ghi ch6p vd dugc khuyiSn khich dua ra c5c cdu h6i
ctng nhu th6o luQn Oe ni6u c6c chri eC OuOi sy hudng d6n cria gi6ng vi6n.
13. YGu cAu mdn hgc
- Quy dinh v€ gid gi5c, chuy6n cAn, kj'luflt:
J
 + Sinh vi€n phAi d6n l6p d0ng gid, dim b6o thoi gian hgc tr0n l6p.

+ Sinh vi€n c6 th6i d0 nghiOm tric vd chri dQng, tich cpc trong hgc t4p: Sinh viOn
phti hodn thdnh tit ctt bdi tfp c6 nh6n, dgc tdi liQu m6n hgc vd thyc hiQn c6c ydu cAu
kh6c li6n quan d6n hgc tflp theo y6u cAu cria gi6ng vi6n.
- Quy dinh li6n quan d6n bAi thi, bdi ki6m tra vd d6nh gi6 d4t hgc phAn: Theo quy
dinh cria Trudng E4i hgc NgAn hdng TP.HCM.
- Quy dinh li€n quan d6n phuong tiQn hqc tflp: M6y tfnh c6 nh6n, gi6o trinh vd
cdc tdi liQu tham kh6o phpc vp qu6 trinh hgc t0p.
- Thyc hiQn cric ho4t dQng li6n quan dtin hgc tfp, nghiCn cfu kh6c theo yOu cAu
ctia gi6ng vi€n.
14. Hgc liQu cfra mdn hgc
14.1. Gi6o trinlt
[] Nguy0n Thi Loan. (2018). Gido trinh NguyAn ly k€ todn. TP.HCM: NXB Lao
d0ng.

l4.2.Tdi liQu tham khio

t2l Vo Van Nhi. (2018). Gido trinh NguyAn li kA bdn. TP.HCM: NXB Tdi
chinh.

[3] Barry Elliott and Jamie Elliott (2019). Financial Accounting and Reporting
19th edition. UK: Publisher Peason

B. PHrroNG rHr/C DANH CrA wr6N HQC

1. C6c thinh phAn dinh gi6 mdn hgc

Thinh phAn tL{nh

Phutrng thric tl6nh gi6 C6c CDR MH Trgng s5
si

CLOI, CLO2,
A.1.1. Chuy6n cAn 10%
CLO3

A.1. D6nh gi6 qu6 CLO1 , CLO2,

A.l.2.Ki6m tracdnh6n 20%
trinh CLO3

CLO1 , CLO2,
A.1.3. Bdi tAp nhom 20%
CLO3

CLOI , CLO2,
A.2.Ednhgi6 cu6i kj, A.2.L rhi cu6i k3, 50%
CLO3

2. NQi dung vir phu'trng phip il6nh gi6

4
A.l. Dinh gi6 qui trinh
A.1.1. Chuy6n cin
Gi6ng vi€n d6nh gi6 viQc tham gia lop hgc cria sinh vi6n trong qu6 trinh hgc tpp.

A.1.2. Ki6m tra c6 nhfln

- Hinh thric: Bdi kitlm ta cdnhdn theo hinh thfc tric nghiQm, bao g6m 20 c6u vd
thoi gian ldm bdi kh6ng vugt qu6 40 phrit. pe nCm tra kh6ng sri dgng tdi liQu, kh6ng
dugc phdp sti dpng thi6t bi diQn tt vd m6y tinh x6ch tay. Sinh vi€n dugc sri dpng B6ng
kC he th6ng tdi khoin ki5 to6n doanh nghiQp.
- Ngi dung: Ciic cdu h6i trong Oe n6m tra gdm nQi dung c6c chucyng (ttr chuong
I rl6n chuong 5) cria mdn hgc nham d6nh gi6 khi ndng h€ th6ng h6a khrii qu6t h6a vd
v4n dgng c5c ki6n thric co bin v0 ki5 to6n trong doanh nghiQp.

A.1.3. Bni t6p nh6m

- T6 chtic: Ldm viQc m6i nh6m tir 4-5 nguoi.

- Nqi dung: Gi6ng vi6n giao bdi tflp nh6m cho sinh vi6n thuc hiQn khi ki5t ttrfc
..1

chuong 4. Bai tfp nh6m ei5 Aann gi6 khn ndng vfn dung c6c ki6n thfc cta nQi dung
c6c chuong dd hgc vd k! nlng ldm viQc nh6m. :J

il
A.2. Thi cuiii t<y u(

Hinh thfc: Bai thi cut5i t<y theo hinh thric tp lupn crl nhdn gdm c6c cdu hoi ilugc
\
chgn ngSu nhi6n tir ng6n hdng dA thi. DC thi kh6ng st dpng tdi liQu, kh6ng dugc phdp
sri dpng thi6t bi rtiQn tti vd mrly tinh x6ch tay. Sinh vi€n dugc st dpng Bing ke h9
th6ng tdi kho6n k6 toAn doanh nghiQp. Trong trudng hgp Truong c6 quy dinh hinh
thtic ra Oe nrac thi 6p dung theo qui dinh cria Trulng. Ngu6n Oe tni dugc 5p dqng theo
qui rlinh hiQn hdnh cira Trudng.

NQi dung: C5c cdu h6i trong OC ttri bao qu6t tdt ch cilc nQi dung c6c chucrng cria
m6n hgc nham d6nh gi6 khd ndng vfn dpng c6c kia5n thric co bin vC kti to6n il€ thpc
hiQn quy trinh k6 to6n mQt s6 nghiQp vu ph6t sinh cht y6u trong doanh nghiQp. Bdi
ki€m tra bao g6m b6n phAn: 04 cdu hoi thing/sai, 03 cdu bdi tflp. NQi dung c6c cdu h6i
bao g6m tdt ch c5c chucrng theo 3 cilp d0 cria thang do Bloom. Mric d0 1 (BiCt):20oh;
Mric d0 2 (Hii5u): 60Yo;Mric clQ 3 (Vfln dpng): 20o/o;

Thoi gian ldm bdi: 75 phrit.

3. Cr[c rubricsdinh gi6

A.1.1. Chuy6n cin

5
 ChuAn tlffu ra m6n hoc

Ti0u chi illnh gi6

T6ng
CLOl CLO2 CLO3
tli6m

9 bu6i x x x l0

SO bu6i 8 bu6i x x x 8
sinh vi0n
-i
oen lop 7 bu6i x x x 5

Dudi 7 bu6i x x x 0

(Chil thich; Bdng ndy ditng ae aann gid riAng cho m6i cd nhdn)

A.L.2. Ki6m tra cA nhin

NQi dung d6nh

ChuAn tliu ra m6n hoc
56 cffu h6i T6ng di6m
gi
CLOl CLO2 CLO3

Chuong 1 1 x x x 2

Chuong 2 I x x x 2

Chuong 3 I x x x 2

Chuong 4 I x x x 2

Chuong 5 1 x x x 2

T6ng tli6m 10

(Chil thich: Bdng ndy dilng aA aann gfi riAng cho mdi cd nhdn)

A.1.3. Bni tflp nh6m

Thang tli6m
Ti6u chi Trgng s6
Dufi 5 5-dufi7 7-dufi9 9-10

Hinh thric
Hinh thric Hinh thric vd Hinh thric vd Hinh thric
.,i 20% . ,r
va Do cuc ,ibo cuc cua ,Abo cuc cua va . .t
bo cuc
va bo cuc
cfia b6o c6o b6o c6o tudn b6o c5o tudn cta b6o c6o

6
 tudn tht thri tt 50% tht tt 70% tudn tht tu
dudi 50% tltin dudi cl6n dudi 90% tro l€n
cdc quy 70o/ocirc quy 90%;o cbc qty circ quy
clinh vC dlnh v0 trinh dinh v0 trinh ttinh ve
trinh bdy do bdy do gi6ng bdy do gi6ng trinh bdy do
gi6ng viOn ^xcau.
vlen yeu ^).cau.
vlen yeu giAng vi€n
^x cau.
yeu ^).cau.
yeu

K6t qu6 cta K6t qui cria K6t qui cria K6t qu6 cta
b6o cito b6o c6o hodn biio c6o hodn b6o c6o
hodn thdnh thdnh tt 50% thdnh tt 70% hodn thdnh
NQi dung
50% du6i 50% di5n dudi d6n dudi tt 90Yo trb
b6o c6o so vdi y6u 70% so vdi 90% so vdi l6n so vdi
cau ^xcau
yeu ^l cau
yeu ^t cau
yeu

D6ng e6p i, D6ng g6p y D6ng e6p i, D6ng e6p i,

kirin: chi ki6n: chi dga kitin: nhi€u kii5n: todn
dga vdo t vao y ..i
Klen ngudi nhung b0 mqi
kitin mQt mQt vdi kh6ng phii ngudi
ngudi ngudi tfit ctr

D6ng g6p D6ng g6p D6ng g6p

D6ng g6p
thu th{p tdi thu thap tdi thu thap tai thu thflp tdi

fhOi trqp
li0u: chi I lipu: vdi liqu: nhi6u
liqu: todn
30% ngudi cung ngudi cung ngudi nhung b0 mgi
nh6m
cap cap kh6ng phdi
ngudi
tdt ch

Thpc hiqn ThUc hien

Thuc hiQn
Thyc hiqn
vitit vitit bai vi6t bdi ldm:
bai ldm:
..).
nnleu nguol
vii5t bai
ldm: chi 1 vdi ngudi ldm: todn
nhung
ngudi thyc thUc hien.
b0 mei
hi0n.
kh6ng ph6i
ngudi
tilt ch

(Chil thich: Bdng ndy dilng dA ddnh gid chung cho cd nh6m)

A.2.1. Thi cuiii k)

7
 Thang tli6m
Ti6u chf Trgng
tl6nh gi6 so
Dufi 5 5-dufi7 7-dudi9 9-10

Co sd khoa
hqc vi nOi
dung ldm bdi Tuy thuQc s5 c6u ldm dring theo d6p 6n cria ciic c6u h6i trong
r00%
ctia timg cdu c6u trric O€ ttri dugc chgn ng6u nhi€n tt ng6n hdng dC thi
h6i theo d6p
6n.

(Chil thich: Bdng ndy ditng aA aann gid riAng cho m6i cd nhan)

CAu trrlc AO tni

Thang do bloom

CAU h6i Chuong

Mrfrc l: T6ng tli6m
Mric 1: Mric 2:
van
ni6t Hi6u
dung

CAu 1 U2t3t4tst6t7l8 x 0,5

CA.u2 Uzt3l4l5l617 t8 x 0,5

Cdu 3 U2t3t4l5l617l8 X 0,5

C6u 4 U2t3l4l5l617l8 x 0,5

CAu 5 U2l3l4t5l6 X 2

Cdu 6 U2l3t415l6 x 2

Ca:u 7 U2t3t4tst6 x x 4

TOng tli6m l0

8
C. NQI DUNG CHI TIET GIANG DAY

Thdi Phuong
CDR
lugng NQi dung giing dgy chi ti6t Hogt tlQng d4y vi hgc phip Hgc liQu
MH
(ti60 tl6nh giri

(a) (b) (c) (d) (e) (e)

cHtIoNG 1: TONG QUAN Vr rn TOAN GIANG VITN:

1.1. Qui trinh hinh thirnh vi ph6t fii6n cria k5 torin Trinh bdy muc ti6u vd nQi dung
chucrng.
1.2. Dinh nghia vn tliii tuqng k5 toen
1.2.1. Einh nghia
Gi6ng gihi nQi hdm cria chuong,
hudng d6n sinh vi6n giii bdi t4p, tri D6nh gi6
1.2.2. DOi tuqng quil trinh
l<yi c6u h6i cia sinh vi€n.
1.3. Vai trd vir chftc ning cria k5 toin vd thi
CLOl SINH VION: ,<.'. ttl
cuol Ky.
1.3.1. Vai trd CLOZ 12)
6
+ T4i nhd: 6n vd ldm bii t4p lien
CLO3 13I
1.3.2. Chric nlng quan d6n nQi dung chuong d5 hgc.

1.4. Phin lo4i k5 torln Doc trudc tai liQu chuong ti6p theo
sE hgc.
1.5. Cic phuong phip k6 toin
+ T4i lop: Nghe gihng; Tham gia
1.5.1. Phuong ph6p chimg tir
th6o lufn, phrit bitiu y kitin x6y dung
1.5.2. Phuong ph6p ki6m kC bdi; Tri loi c6u h6i cria giang vi€n;
1.5.3. Phuong ph6p tinh gi6 Lnm bdi tap.

h'i *.<fi ii)

 1.5.4. Phuong ph6p tdi kho6n

1.5.5. Phucrngph6p ghi sO

1.5.6. Phucrng ph6p t6ng hqp - cdn d6i kC to6n

1.6. Cic nguy6n tic vir y6u ciu cria k6 toin
1.6.1. Cric nguy€n t6c k6 to6n

1.6.2. Ciic y0u cAu cira kti to6n

1.7. MOi trudng ph6p ly

1.7.1. Luflt Ki5 to6n vd c6c quy dinh li6n quan

1.7.2. ChuAn myc k6 to6n

r.7.3. Ch6 d9 k6 to6n

CHIIONG z: rONc euAN vn sAo cAo r.q,r GIANG VITN:

cHiNH (BCrC) Trinh bdy mpc ti€u vir nQi dung
2.1. Khfi niQm vi mgc dfch cta BCTC chuong. D6nh gi6

2.1.1. Kh6i niQm CLOI Gi6ng gi6i nQi hdm cria chuong, qu6 trinh tll
4 CLO2 va thi
2.1.2. Muc dich hudng d6n sinh viOn gi6i bdi t4p, trA (.. l2l
.
CLO3 cuor Ky.
loi c6u h6i cria sinh vi6n. t3l
2.2. Nguy6n tic l4p vn trinh bny BCTC
SINH VIEN:
2.3. He thiing BCTC
Tpi nhd: On vd ldm bdi tap nQi dung
2.3.1. Bang cdn ddi kC to6n
chucrng dd hgc. Eoc tru6c tdi liQu

l0
 2.3.2. B5o c6o k6t qu6 ho4t dQng kinh doanh chuong ti€p theo se hoc.

2.3.3. Brio crio luu chuyr5n ti6n te + T4i l6p: Nghe gi6ng; Tham gia
th6o ludn, phSt bi6u y kitin xdy dgng
2.3.4. Thuytit minh BCTC
bdi; Tri loi cdu h6i ctia gi6ng vi6n;
Ldm bdi tap.

CHTIONG 3 : TAI KHOAN VA GHI S6 GIANG vITN:

3.1. Tii khoin Trinh bdy muc ti6u vi nQi dung

chuong.
3.1.1. Kh6i niEm
Gi6ng gihi nQi hdm cria chucrng,
3.l.2.NQi dung vd ki5t c6u
hudng d6n sinh vi0n gi6i bdi t4p, tr6
3.1.3. Phdn 1o4i
loi cdu h6i cria sinh vi€n.
E6nh gi6
3.2 Ghi s6
SINH VIT,N: qu6 trinh
CLOI tll
3.2.1. Khrii niQm
8 CLO2 Tpi nhi: 6n vd ldm bdi tQp nQi dung vd thi 12)
i.. .
3.2.2. Y nghia CLO3 chuong d5 hgc. Dgc tru6c tdi liQu cuor Ky. t3l
chuong ti6p theo se hgc.
3.2.3.NQi dung vd phucrng ph6p ghi sO

33. K5 toin tSng hqp vir k6 torin chi ti5t

+ Tpi lorp: Nghe gi6ng; Tham gia
th6o lu4n, ph6t biiiu f kitin x6y dpg
3.3.1. Khrli niQm, y nghia, ttac iti6m cria k6 to6n t6ng
bii; T16 ldi c6u h6i cria giing vi€n;
hqp
Ldm bdi tap.
3.3.2. Kh6i ni-€m, y nghia, <tac diiSm ctia ki5 torin chi
tirit

ll

\ \+o,i'-r ;i;l
 3.3.3. M6i quan hQ giua k6 to6n t6ng hqp va k6 torin
chi titit

3.4. D6i chi6u, ki6m tra s5 IiQu kti torin

3.4.1. DOi chiiSu, kiilm tra s6 li6u k6 toiin t6ng hgp

3.4.2.E6i chitiu, kiOm tra s6 li6u k6 to6n chi ti6t

CHT-TONG 4: CHUNG TII KE TOAN VA KIEM GIANG vTTN:

KE
Trinh bdy myc ti€u vd nQi dung
4.1. Chftng tir k5 toin chucrng.

4.1.1. Khrli ni€m vd y nghia cria chfng tir Gi6ng gi6i nQi hdm cria chucrng,

4.1.2. Phdn lo4i chimg tu hucmg d6n sinh viOn giii bdi t4p, tr6
ldi cdu h6i cria sinh vi6n.
4.1 .3 . NOi dung chring tri D6nh gia
CLOI Giao bdi tdp nh6m ttl
4
4.1.4. Trinh tg xri l1i vd ludn chuy€n chfng tt CLO2
quil trinh
12)
SINH VIEN: va thi
4.2. Ki6m kG CLO3 t3l
t., .
Tai nhd: 0n vd ldm bdi tflp nQi dung cuor Ky.
4.2.1. Kh6i niQm vd y nghia crla kitim k€
chucrng d5 hgc. Doc tru6c tdi ligu
4.2.2. PhAn loai ki6m kC chucrng ti6p theo se hgc.

4.2.3. Phucrng ph6p ki€m k€ + Tai lcrp: Nghe gi6ng; Tham gia
th6o lufln, ph6t bitiu y ki6n x6y dung
bai; Trd ldi c6u hoi cta gi6ng vi6n;
Lam bdi tap.

12
 CHTIONG S: TINH CTA CAC OOT TUONG KE GIANG VITN:
roAN Trinh bdy mpc ti6u vd nQi dung
5.1. Nhirng v6n tld chung vd tinh gi6 cic tliii tugng chucrng.

k5 toin Gi6ng gihi nQi hdm cria chuong,

5.1.1. Kh6i niEm hu6ng din sinh vi6n gi6i bii tfp, tri
ldi c6u hoi cria sinh vi6n.
5.1.2. Y nghia
SINH VITN:
5.1.3. YCu cdu ctia tinh gi6
Tai nhi: 6n vd ldm bdi tQp nQi dung DSnh gi6
5.2. Chc logi gi6 chri y5u sri dgng trong k5 toin CLOI t1 l
qu6 trinh
CLO2 chuong dE hqc. Dgc tru6c tdi liQu t2 l
8
5.2.1. Gi6 g6c va thi
CLO3 chuong tii5p theo sE hgc. t3 l
,<...
5.2.2. Gi5 thi trudng cuor Ky.
+ T4i l6p: Nghe gi6ng; Tham gia
5.2.3. Gi6 hach to6n th6o luQn, ph6t bi6u y kitin x6y dpg

5.2.4. Giri tri thuAn c6 th6 thUc hiQn

bdi; Tri ldi cdu hoi cria giing vi6n;
Ldm bdi tap.
5.3. Tinh girl mQt sii Otii tugng k5 toin
5.3.1. Tinh gi6 chimg khoan

5.3.2. Tinh gi6 hdng t6n kho

5.3.3. Tinh gi6 tdi s6n cO Ainn

CHIIONG 6: KE TOAN CAC NGHIE,P VU KINH CLOI GIANG VITN: D6nh gi5 t1l
t2l
l0 TE CHU YEU TRONG DOANH NGHIEP CLOZ Trinh bdy mgc ti6u vd nQi dung quii trinh
CLO3 ve thi t3l
6.1. K6 toin cic nghiQp vg kinh t6 chfr y6u trong
13

\r ,-\ 1:
 doanh nghiQp sin xu6t chucrng. cu6i kj,
6.1.1. Kti to6n cric y6u tO dAu vdo cria qu6 trinh sin Gi6ng gi6i nQi him cria chuong,
*rr6t huong d6n sinh vi6n gi6i bdi t4p, tri
6.1.2. K6 to6n qu6 trinh s6n xu6t ldi cdu hoi cta sinh vi6n.

6.1.3. K6 torln ti6u thp vd x6c rlinh kiSt quA ti6u thu SINH VIT,N:

6.2. Kit toin c5c nghiQp vg kinh t6 cht y5u trong + Tai nhd: 6n vd ldm bdi tap n6i
doanh nghiQp thuong m4i dung chuong dd hgc. Dgc tru6c tdi
liQu chucrng titip theo se hoc.
6.2.t. K6 torin qu6 trinh mua hdng
+ Tai l6p: Nghe gi6ng; Tham gia
6.2.2. K6 to6n quil trinh b6n hdng
th6o lu6n, phrlt bi5u f ki6n x6y dyng
6.1.3. Ki5 torin ti6u thu vd x6c clinh k6t qu6 tiOu thu bdi; Tri loi c6u hoi cria gi6ng vi€n;
Ldm bdi t6p

CHTIONG 7Z SO KE TOAN VA CAC rriNH GIANG VITN:

THTIC KE TOAN
Trinh bdy mqc ti6u vd nQi dung
7.1. SO k6 tor{n chucrng.
D6nh gi6
7 .1.1. Kh5i ni€m vd y nghia cta s6 k6 to6n CLOI Gi6ng gi6i nQi hdm cira chuong, tll
quii trinh
3 CLO2 t2l
7.1.2. C5c lo4i sd k6 to5n huong d5n sinh vi0n gidi bdi t6p, tr6
vd thi
CLO3 ldi c6u h6i cria sinh vi6n. {.. . t3l
7.1.3. Quy tic ghi vd chira sd kti to6n cuol Ky.
SINH VIEN:
7.2. Hinh thrfrc k6 torin
Tai nhd: On vd ldm bdi tAp nQi dung
7.2.1. Kh6i ni6m
chucrng dE hqc. Doc trudc tdi liQu

t4
 7 .2.2. C5c hinh thfc k€ to6n: chuong ti6p theo sE hgc.

7 .2.2.1. Hinh thtic k6 to5n Nh4t ky chung
7.2.2.2. Hinh thric k6 to6n Nhflt ky - 56 c6i
7.2.2.3. Hinh thtc k6 to6n Chtng tri ghi
+ Tai lop: Nghe gibng; Tham gia
th6o lufln, ph6t bitiu y kitin xdy dgng
bdi; Tri loi c6u h6i cira gi6ng vi6n.
sO

7.2.2.4. Hinh thric k6 torin NhOt ky - Chring tir

7.2.2.5. Hinh thfc K6 to6n m5y

CHTIONG 8: TO CHTIC CONC TAC KE TOAN GIANG VIEN:

8.1. V nghia cfra td chrfrc c6ng tr{c kli to{n Trinh bdy mpc ti6u vd nQi dung
chucrng.
S.2. TO chrfrc cdng tric k6 toSn trong doanh nghiQp
8.2.t. TO chtic hq th6ng chring tu k6 to6n Gi6ng gi6i nQi hdm cria chuong,
hudng d6n sinh vi6n gi6i bdi tpp, tri D6nh giri
8.2.2. TO chric v4n dgng tdi khodn kti toAn
CLOl ldi cdu hoi cria sinh vi6n. quii trinh lll
2 8.2.3. TO chric v4n dgng hinh thtic ki5 to6n CLO2 va thi l2l
SINH VITN: l., .
8.2.4. T6 chtic thuc hiqn cn6 OO b6o ciio kti to6n CLO3 cuol Ky. t3 l
+ T4i nhd: 6n vd ldm bdi t{p nQi
8.2.5. T6 chric tr4ng bi vd ring dr,rng k! thuqt tinh to6n dung chucrng di hqc. Egc trudc tdi
vd thdng tin hiQn d4i trong c6ng tiic k6 to6n. 1i0u chucrng tii5p theo se hgc.

8.2.6. T6 chtic bQ m6y k6 to6n. + T4i lcrp: Nghe giitng; Tham gia
8.2.7. TO chrlc c6ng t6c ki6m tra kti toSn th6o luQn, ph6t biiSu y ki6n x6y dgng
bdi; T16ldi cAu hoi cta gi6ng vi6n..

15

YY
 rnuoNc ng uoN NGUOI BIEN SOAN

-W-
TS. Nguy6n Qulnh Hoa Ths. Nguy6n XuAn NhAt

TRIJdNG KHOA (1, nrpu rRr"rONG

HrEU rnudNc

rnUbrue
DAI HOC

TS. D{ng Dinh Tffn cnil,trHn

PGS.;[S.NffiOttcfrung

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