{"id":5807,"date":"2017-10-18T10:56:19","date_gmt":"2017-10-18T03:56:19","guid":{"rendered":"https:\/\/iescollege.cywill.com\/?p=5807"},"modified":"2018-12-12T14:22:56","modified_gmt":"2018-12-12T07:22:56","slug":"chuyen-nganh-ke-toan-se-hoc-gi","status":"publish","type":"post","link":"https:\/\/cywill.com\/chuyen-nganh-ke-toan-se-hoc-gi.html","title":{"rendered":"Chuy\u00ean ng\u00e0nh K\u1ebf to\u00e1n s\u1ebd h\u1ecdc g\u00ec?"},"content":{"rendered":"

Nh\u1eafc \u0111\u1ebfn k\u1ebf to\u00e1n ng\u01b0\u1eddi ta s\u1ebd ngh\u0129 ngay \u0111\u1ebfn c\u00e1c con s\u1ed1, ghi ch\u00e9p c\u00f4ng n\u1ee3, th\u1ee7 qu\u1ef9 l\u01b0\u01a1ng hay n\u00f3i ch\u00fang l\u00e0 x\u1eed l\u00fd ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh cho m\u1ed9t t\u1ed5 ch\u1ee9c n\u00e0o \u0111\u00f3 nh\u01b0: C\u00f4ng ty, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n\u2026 C\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00e0 ph\u00e2n t\u00edch, t\u00ednh to\u00e1n thu chi, thu\u1ebf.. \u0110\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng nh\u1ea5t \u0111\u1ecbnh trong to\u00e0n th\u1ec3 b\u1ed9 ph\u1eadn c\u00f4ng ty, t\u1eeb t\u1eebng \u0111\u01a1n v\u1ecb nh\u1ecf cho \u0111\u1ebfn ph\u1ea1m vi l\u1edbn h\u01a1n trong vi\u1ec7c qu\u1ea3n l\u00fd kinh t\u1ebf t\u00e0i ch\u00ednh<\/p>\n

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PH\u00c2N BI\u1ec6T TRONG NG\u00c0NH K\u1ebe TO\u00c1N<\/a><\/strong><\/p>\n

K\u1ebf to\u00e1n doanh nghi\u1ec7p<\/em><\/strong>\u00a0l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n cho c\u00e1c c\u00f4ng ty, l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, ph\u00e2n t\u00edch, gi\u1ea3i th\u00edch c\u00e1c k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n di\u1ec5n ra, l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t ( Thu- Chi) c\u1ee5 th\u1ec3, ch\u00ednh x\u00e1c.<\/p>\n

Tuy nhi\u00ean, h\u1ecdc sinh sinh vi\u00ean v\u1eabn hay th\u01b0\u1eddng nh\u1ea7m l\u1eabn v\u00e0 h\u00ecnh dung sai v\u1ec1 ng\u00e0nh k\u1ebf to\u00e1n. Th\u1ef1c t\u1ebf l\u00e0 k\u1ebf to\u00e1n c\u00f3 r\u1ea5t nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau: K\u1ebf to\u00e1n c\u00f4ng v\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Nh\u01b0ng \u0111\u1ed1i v\u1edbi ng\u00e0nh n\u00e0y, c\u00e1c b\u1ea1n ch\u1ec9 c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c \u0111i\u1ec1u quan tr\u1ecdng nh\u1ea5t ch\u00ednh l\u00e0 ch\u00fang ta ch\u1ec9 l\u00e0m vi\u1ec7c v\u1edbi doanh nghi\u1ec7p, ngh\u0129a l\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ec9 theo d\u00f5i h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty m\u00e0 th\u00f4i.<\/p>\n

K\u1ebf to\u00e1n c\u00f4ng<\/em><\/strong>\u00a0l\u00e0 ng\u01b0\u1eddi l\u00e0m vi\u1ec7c \u1edf vai tr\u00f2 k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng theo d\u00f5i b\u00f4 ph\u1eadn t\u00e0i ch\u00ednh cho m\u1ed9t c\u00f4ng ty hay doanh nghi\u1ec7p n\u00e0o \u0111\u00f3 v\u1ec1 m\u1eb7t ph\u00e2n t\u00edch ho\u1eb7c ki\u1ec3m tra doanh thu l\u1ee3i nhu\u1eadn. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f4ng ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng v\u1edbi m\u1ee5c \u0111\u00edch l\u00e0m vi\u1ec7c c\u00f4ng c\u1ed9ng v\u1edbi ch\u1ee7 th\u1ec3 t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, kh\u00f4ng nh\u1eafm \u0111\u1ebfn m\u1ee5c \u0111\u00edch ph\u00e2n t\u00edch doanh thu l\u1ee3i nhu\u1eadn. C\u00f4ng vi\u1ec7c n\u00e0y kh\u00e1 nh\u00e0n h\u1ea1, tho\u1ea3i m\u00e1i. Tuy nhi\u00ean, n\u00f3 l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c nhi\u1ec1u b\u1ea1n tr\u1ebb \u01b0a th\u00edch l\u1ef1a ch\u1ecdn nh\u01b0 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>\n

NHU C\u1ea6U TH\u1eca TR\u01af\u1edcNG C\u1ee6A NGH\u1ec0 K\u1ebe TO\u00c1N<\/a><\/strong><\/p>\n

\u1ede b\u1ea5t k\u1ef3 doanh nghi\u1ec7p hay c\u00f4ng ty n\u00e0o c\u0169ng c\u1ea7n ng\u01b0\u1eddi ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, n\u1eafm r\u00f5 thu chi c\u0169ng nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. L\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 n\u00e0o \u00f4m h\u1ebft m\u1ecdi vi\u1ec7c thu chi ng\u00e2n s\u00e1ch, t\u00ednh c\u00e1c kho\u1ea3n thanh to\u00e1n thu\u1ebf \u01b0\u1edbc t\u00ednh h\u00e0ng qu\u00fd, h\u00e0ng n\u0103m. T\u1eeb \u0111\u00f3, v\u1ecb tr\u00ed c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng h\u01a1n bao gi\u1edd h\u1ebft. N\u1ebfu t\u00ecm \u0111\u01b0\u1ee3c m\u1ed9t ng\u01b0\u1eddi l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n gi\u1ecfi, c\u00f4ng ty s\u1ebd ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n thu\u1eadn l\u1ee3i.. V\u1edbi nhu c\u1ea7u nh\u00e2n l\u1ef1c tr\u00ed tu\u1ec7 ng\u00e0nh n\u00e0y ng\u00e0y c\u00e0ng cao k\u1ec3 c\u1ea3 trong t\u01b0\u01a1ng lai, h\u1ecdc k\u1ebf to\u00e1n s\u1ebd ch\u1eb3ng bao gi\u1edd lo th\u1ea5t nghi\u1ec7p, b\u1edfi v\u00ec n\u00f3 lu\u00f4n gi\u1eef v\u1ecb tr\u00ed \u1ea3nh h\u01b0\u1edfng trong cty, b\u1eaft bu\u1ed9c c\u00f4ng ty n\u00e0o c\u0169ng c\u1ea7n \u0111\u1ebfn K\u1ebf To\u00e1n<\/p>\n

Nhi\u1ec7m v\u1ee5 c\u1ee7a m\u1ed9t ng\u01b0\u1eddi l\u00e0m\u00a0t\u00e0i ch\u00ednh k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong>\u00a0nh\u01b0 sau:<\/p>\n

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  1. Nhi\u1ec7m v\u1ee5 c\u1ee7a K\u1ebf to\u00e1n T\u00e0i ch\u00ednh:<\/strong><\/li>\n<\/ol>\n

    Chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o h\u00e0ng th\u00e1ng b\u1eb1ng c\u00e1ch thu th\u1eadp d\u1eef li\u1ec7u; Ph\u00e2n t\u00edch v\u00e0 \u0111i\u1ec1u tra s\u1ef1 kh\u00e1c bi\u1ec7t; T\u00f3m t\u1eaft d\u1eef li\u1ec7u, v\u00e0 th\u00f4ng tin d\u1eef li\u1ec7u ng\u00e2n s\u00e1ch logic, ch\u00ednh x\u00e1c, trung th\u1ef1c. T\u01b0 v\u1ea5n qu\u1ea3n l\u00fd v\u1ec1 c\u00e1c h\u00e0nh \u0111\u1ed9ng c\u1ea7n thi\u1ebft, t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n thanh to\u00e1n thu\u1ebf \u01b0\u1edbc t\u00ednh h\u00e0ng qu\u00fd; chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng cho vi\u1ec7c n\u1ed9p thu\u1ebf h\u00e0ng qu\u00fd v\u00e0 h\u00e0ng n\u0103m.<\/p>\n