K TON MY

Ging vin: ThS. Nguyn Th Hoa Hng

B mn: K ton - Kim ton
Khoa: Qun tr Kinh doanh
Email: hongnth@ftu.edu.vn
in thoi: 0936 831031

Ni dung mn hc
L

thuyt k ton my, phn mm k ton: cung

cp nhng kin thc c bn v k ton my (khi

nim, tnh u vit), phn mm k ton (khi nim,
m hnh, phn loi, cc tiu chun, iu kin p
dng).
Thc

hnh trn phn mm k ton cc phn hnh

k ton trong doanh nghip.

Gio trnh, ti liu tham kho

Gio trnh
Cng ty CP Misa, 2012, Gio trnh K ton my K ton doanh nghip,
NXB Vn ha Thng tin
on Xun Tin v Nguyn V Vit, 2014, Gio trnh k ton my, NXB
Ti chnh.
Trn Th Song Minh, 2012, Gio trnh K ton my, NXB i hc Kinh t
Quc dn
H thng vn bn php lut
Lut k ton 2003
H thng chun mc k ton Vit Nam (VAS)
TT 200/2014/TT-BTC ngy 22 thng 12 nm 2014 - Hng dn Ch k
ton Doanh nghip
Ch k ton doanh nghip nh v va, Q48/2006/Q-BTC ngy 14
thng 9 nm 2006
Websites:
www.misa.com.vn; www.fast.com.vn; kb.misa.com.vn
www.mof.gov.vn
www.danketoan.com; www.tapchiketoan.com; www.webketoan.com

Yu cu v nh gi
Nguyn

tc hc tp
i hc y cc bui hc, mang laptop c
nhn
Tp trung v tch cc xy dng bi
Lm bi tp v nh
Khng lm vic ring, in thoi di ng ch
rung
nh gi sinh vin
10% chuyn cn
30% im bi KTGK
60% im bi KTCK

Ni dung mn hc
Chng

1: Tng quan v k ton my v phn mm k

ton
Chng

2: M s k ton doanh nghip bng phn mm

k ton
Chng

3: K ton cc phn hnh K ton: Tin, Ngn

hng, mua hng, bn hng, Kho, Cng c-dng c

Chng

4: K ton cc phn hnh K ton: TSC, tin

lng, gi thnh, thu

Chng

5: K ton tng hp v BCTC

CHNG 1:

TNG QUAN V K TON

MY V PHN MM K TON

Ni dung chng 1
K

ton my
Khi nim
Phn bit k ton my v k ton th cng
Tnh u vit
Phn mm k ton
Khi nim
M hnh hot ng
Phn loi
Cc tiu chun v iu kin
Quy trnh p dng
Hng dn ci t PMKT Misa SME2015

1.1. K ton my
1.1.1. Khi nim
- L qu trnh ng dng cng ngh thng tin trong h thng
thng tin k ton, nhm bin i d liu k ton thnh nhng
thng tin ti chnh k ton cn cho qu trnh ra cc quyt nh
qun tr.

L mt h thng ph thuc h thng thng tin qun l ca

doanh nghip
(Trn Th Song Minh, 2012)

1.1. K ton my
H

thng thng tin k ton da trn my tnh gm cc yu

t cn c ca mt h thng thng tin hin i:

Phn

cng

Phn

mm

Cc
D

th tc

liu

Con

ngi

1.1.2. K ton my v k ton th cng

Tiu ch
Nhp d liu u vo
-

K ton th cng
Ghi chp th cng

Ti liu gc (ha n bn

K ton my
Nhp qua bn phm hoc dng my
qut

hng, phiu thu, chi)

X l d liu (bin i d liu trn Th cng

T ng theo chng trnh

cc s nht l thnh thng tin trn

cc s ci)

Lu tr

Th cng trn cc s:

T ng dng cc tp tin:

D liu

S nht k

Tp nht k

Thng tin

S ci

Tp s ci

Tp tra cu

Kt xut thng tin

-

Bo co qun tr

Bo co ti chnh

Th cng

T ng theo chng trnh

1.1.3. Tnh u vit ca k ton my

Tnh

chnh xc

Tnh

hiu qu

Tnh

chuyn nghip

Tnh

cng tc

1.2. Phn mm k ton

1.2.1. Khi nim PMKT

L mt trong nm yu t cu thnh nn h thng k ton

my

L h thng cc chng trnh my tnh dng t ng x

l thng tin k ton trn my vi tnh, bt u t khu nhp
chng t gc, phn loi chng t, ghi chp s sch, x l
thng tin trn cc chng t, s sch theo quy trnh ca ch
k ton n khu in ra s k ton v BCTC, BC k ton
qun tr v cc bo co thng k phn tch ti chnh khc.
(TT103/2005/TT-BTC)

1.2.2. M hnh hot ng ca PMKT

1.2.3. Phn loi PMKT

Phn

loi theo bn cht nghip v kinh t pht sinh

Phn

mm k ton bn l
L cc phn mm h tr cho cng tc lp ha n, bin lai
kim phiu xut bn v giao hng cho khch hng.
Phn

mm k ton ti chnh qun tr

Dng nhp cc chng t k ton, lu tr, tm kim, x l
v kt xut cc BCTC, bo co qun tr v bo co phn tch
thng k ti chnh.

1.2.3. Phn loi PMKT (tip)

Phn

loi theo hnh thc sn phm

Phn

mm ng gi
L cc phn mm c NCC thit k sn, ng gi thnh
cc hp sn phm vi y ti liu hng dn ci t, s
dng v b a ci phn mm.
Phn

mm t hng
L phn mm c NCC thit k ring bit cho mt doanh
nghip hoc mt s nh cc doanh nghip trong cng mt tp
on theo n t hng

1.2.4. Cc tiu chun v iu kin ca

mt PMKT
Tiu
H

chun ca PMKT
tr ngi dng tun th theo cc quy nh ca Nh

nc v k ton
C

kh nng nng cp, sa i, b sung ph hp vi

nhng thay i ca ch k ton

T

ng x l v m bo s chnh xc v s liu k ton

bo tnh bo mt thng tin v an ton d liu

1.2.4. Cc tiu chun v iu kin ca

mt PMKT (tip)
iu

kin ca PMKT

PMKT

phi c t tn, thuyt minh r xut x, tnh

nng k thut, mc t tiu chun

Phi

c ti liu hng dn c th i km

Phi

c bo hnh trong thi gian tha thun, t nht

phi hon thnh cng vic k ton ca mt nm ti chnh

1.2.4. Cc tiu chun v iu kin ca

mt PMKT (tip)
iu

kin p dng PMKT

bo iu kin k thut

bo iu kin v con ngi v t chc b my k

ton
m

bo tnh thng nht trong cng tc k ton

1.2.5. Quy trnh p dng k ton my

Cng

vic chun b v ci t

Cng

vic thc hin mt ln khi bt u a k ton my

vo s dng
Cng

vic hng ngy/nh k

Cng

vic cui k (thng, qu hoc nm)

1.2.5. Quy trnh p dng k ton my

(tip)
Cng

vic chun b v ci t

Chun
Ci
Cng

b phn cng theo yu cu ca doanh nghip

t phn mm cn thit
vic thc hin mt ln khi bt u p dng KT my

cc thng tin h thng ph hp vi doanh nghip

Xy

dng h thng danh mc t in

Vo

s d u k, u nm cho cc TK, s d cng n cc

KH, tn kho u k vt t, hng ha.

Phn

quyn cp nht, khai thc thng tin

1.2.5. Quy trnh p dng k ton my

(tip)
Cng

vic hng ngy/nh k

Cp nht, hiu chnh v in s liu
Cp nht li cc danh mc t in (nu cn thit)
In cc bo co qun tr s dng, kim tra s liu
Sao lu d liu phng s c phn cng
Cng vic cui k (thng, qu hoc nm)
Thc hin cc bt ton iu chnh, chnh lch t gi phn
b v kt chuyn
Lp cc s sch, bo co k ton qun tr, ti chnh theo
quy nh
Kha s v chuyn k hng thng hoc hng nm
Sao lu d liu phng s c phn cng

1.3. Hng dn ci t PMKT

Misa SME 2015
Yu

cu v h thng (cu hnh ti thiu)

Cch

ci t v ng k giy php s dng

1.3. Hng dn ci t PMKT

Misa SME 2015
Yu

cu v h thng (cu hnh ti thiu)

My

tnh: B vi x l Intel Dual Core CPU 1.0 GHz hoc

cao hn.
B

nh trong RAM: 1GB tr ln

cng: 5GB trng hoc nhiu hn

Mn
H

hnh: phn gii 1024x768 hoc cao hn

iu hnh: Windows 8, Windows 7, Windows Vista,

Windows XP SP2 tr ln, Windows Server 2008,

Windows Server 2003 SP2.

1.3. Hng dn ci t PMKT Misa

SME 2015
Hng

dn ci t

Kim

tra h iu hnh v my tnh

Kim

tra a cng

Tin

hnh ci t sau khi down b ci di y:

http://product.misa.com.vn/misasoftware/MISASME2
015/R9/MISA_SME.NET_2015_R9.18_CHINHTHUC.zip
ng

k giy php s dng (GPSD o to ca Trng

H Ngoi Thng)