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Tiu lun

KIM TON CN BN
Tm hiu v khi nim c bn trong kim ton:
C s dn liu
Nhm : 02
Thnh vi!n:
KT CU BI TIU LUN
"# C s l$ lu%n:
1. Khi nim c s dn liu (CSDL)
2. Ni dung CSDL
3. CSDL v m!c "i#u $i%m "&n
'. ( ngh)* c+* CSDL ",&ng $i%m "&n -C.C
""# &' d( v C)*+ v m(c ti!u kim ton trong kim ton ,ng
t-n kho
NI DUNG
"# C s l$ lu%n
1. K!" i ni#$%
C& '&( )*+n li#$u ,u(! BCTC l*/ c0n c12 cu3* c*2c $h&*3n mu4c v*/ "h5ng "in ",i/nh
",&ng -C.C d& 6i*2m 752c (h&04c ng1/i 712ng 78/u) 7n vi4 chi4u ",*2ch nhi#4m
l849 ",#n c s3 c*2c chu83n m14c v*/ ch#2 754 $#2 "&*2n :u; 7i4nh. C*2c c0n c12 n*/ ;
9h*3i 714c "h#3 hi#4n ,&< ,*/ng h&04c c&2 c s3 752i v2i "1/ng chi3 "i#u ",&ng
-C.C.
6i=i "h>ch "hu?" ng@A
(1) d& 6i*2m 752c (h&04c ng1/i 712ng 78/u) 7n vi4 chi4u ",*2ch nhi#4m l849
(2) ",#n c s3 c*2c chu83n m14c v*/ ch#2 754 $#2 "&*2n :u; 7i4nh
-.n /0, / i1n ,2! C3DL:
B Cc :u;C" 7Dnh 7E 71Fc G*n hnhH
B Cc :u; chCI chC 7I cc v0n G=n 9h9 lu?" hin hnhH
B ChJng "K $C "&n 7E 71Fc "L& l?9H
B Cc sM $C "&n chi "iC"I sM $C "&n "Mng hF9H
B SM ci cc "i $h&=n li#n :u*n 4
NO lP nhu cQu
v 71* ,* :u;C"
7Dnh "hRc hin
nghi9 v!
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hin nghi9 v!
Tu ",Snh UO lP
c+* G 9h?n $C
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nghi9 v! v&
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- 38 i1n 9uA W" $h&=n "i s=nI nguXn vYn ch+ s h@u h*; m" $h&=n
nF 9h=i ",= 71Fc 9h=n nh ",#n -C.C c+* 7n vD "Li "hZi 7i%m G& c&
l 9h=i "hRc "C "Xn "Li "Li "hZi 7i%m 7[.
- :u;<n => n7?! =@A m54" "*/i s*3n h*; $h&*3n n4 ",i/nh G*/ ; ",#n -C.C
7n vi4 9h*3i "hu54c :u;#/n s3 h1<u h&04c c&2 ",*2ch nhi#4m h&*/n ",*3 "*4i "h/i
7i#3m l849 G*2& c*2&.
- 38 AB/ 'inA W" sR $in h*; m" nghi9 v! $inh "C 7E 71Fc ghi ch\9
v& h "hYng sM $C "&n c+* 7n vD v 71Fc 9h=n nh v& -C.C "hS
9h=i "hRc sR 9h" sinh v c[ li#n :u*n 7Cn "hZi $] G& c&.
- 38 /Cn /DBn => EBn 7iBA -*& gXm m" sY $h>* cLnh s*uA
^ 38 EBn 7iBA W" $h&=n "i s=nI c5ng nFI vYn ch+ s h@uI "hu "h?9
v chi 9h> 9h=i 71Fc ghi ch\9 "h_& gi ",D "h>ch hF9 ",#n c s ngu;#n
"`c $C "&nI cc chuan mRc $C "&n hin hnh h&bc 71Fc chc9 nh?n 9hM
GiCn.
F 38 /Cn /DBnA Cc sR $in v nghi9 v! $inh "C $hi ghi nh?n 9h=i
71Fc ghi nh?n 7dng gi ",D c+* n[. Cc sY liu v 9h\9 "&n $hi "hRc
hin 9h=i 7=m G=& ">nh "&n ch>nh Uc ve mb" "&n hfc v $h5ng c[ s*i
s[".
- 38 A*n lDGi => G, /DBnA -*& gXm cc $h>* cLnh s*u A
^ HI; E2A .&n G "i s=nI cc $h&=n nFI cc $h&=n d&*nh "huI chi 9h>I
cc nghi9 v! h*; gi*& dDch 7E U=; ,* v c[ li#n :u*n 7Cn $] G& c&
9h=i 71Fc ghi ch\9 7Q; 7+ ",&ng h# "hYng sM $C "&n c+* 7n vD v 9h=i
71Fc G& 7Q; 7+ ",&ng h "hYng -C.C.
^ TCn EJn7 EKnA Cc $h&=n m!c "i s=nI c5ng nFI nguXn vYn ch+ s
h@uI cc $h&=n chi 9h>I d&*nh "hu 9h=i 71Fc 9h8n l&Li m" cch 7dng
7`n "h_& ;#u cQu c+* cc chuan mRc v chC 7 $C "&n. Cc $h&=n m!c
n; cgng 9h=i 71Fc ghi nh?n v 9h=n nh "h_& 7dng cc ",Snh "RI s 7X
"i $h&=n v 9h1ng 9h9 $C "&n hin hnh h&bc 71Fc "hK* nh?n.
^ TCn EJn7 LMA W" nghi9 v! v sR $in $inh "C 9h" sinh 9h=i 71Fc
ghi nh?n "h_& ngu;#n "`c $C "&n dXn ">chI "Jc l 71Fc ghi nh?n v& $]
$C "&n m chdng 9h" sinh m $h5ng c0n cJ v& sR 9h" sinh c+* dhng
"ien.
- TNn7 OA => ,Pn7 QRA -*& gXm cc $h>* cLnh s*u A
^ C6n7 )Sn ("Mng hF9)A SY liu cng dXn ",#n cc "i $h&=n v sM $C
"&n 9h=i 71Fc ">nh "&n m" cch ch>nh UcI vic lu8n chu;%n sY liu
gi@* cc sM $C "&n chi "iC" v sM $C "&n "Mng hF9 7=m G=& $h5ng c[
s*i s[". SY liu ",#n cc sM $C "&n c+* cc "i $h&=n c[ li#n :u*n 9h=i
7=m G=& 9hi hF9 vVi nh*u.
^ TT.n Q>;U ,Pn7 QRA Cc chj "i#uI G 9h?n v $h&=n m!c ",#n -C.C
9h=i 71Fc Uc 7DnhI ",Snh G; v c5ng GY "h_& 7dng ;#u cQu c+* cc
chuan mRc v chC 7 $C "&n hin hnh.
V. C3DL => %@, /i#u Li% /DBn
MRi Wu!n 1 7i9! ,& 'X )Yn li1u => %@, /i#u Li% /DBn:
CB, QZ[, /Tin L!i %@, /i#u Li% /DBn:
N> Wu\n l] Ki% /DBn =i#n
C& 'X )Yn li1u:
L 7Yi "1Fng
h1Vng "Vi v l c
s hSnh "hnh cc
m!c "i#u $i%m "&n
CB, %@, /i#u Li%
/DBn:
k1* ,* nh?n U\" ve
mJc 7 ",ung "hRc
v hF9 l> c+* cc c
s dn liu
Cc -C.C
Cc G 9h?n ccu "hnh
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Nc nh?n c+* G*n :u=n ",D
ve cc G 9h?n cQu "hnh
(Cc c s dn liu)
Cc m!c "i#u $i%m "&n
chung
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"hi
M@, /i#u Li% /DBn ,un7:
W!c "i#u $i%m "&n "Kng G 9h?n c+* -C.C l nhlm "hu "h?9 7Q; 7+ chJng
cJ Uc 7ng ve mfi $h>* cLnh lm c s Uc nh?n ch& "Kng G 9h?n 71Fc
$i%m "&n.
k% c[ "h% 71* ,* m!c "i#u $i%m "&n ,i#ng Gi" ch& $h&=n m!cI ng1Zi "* cY
g`ng 71* ,* nh@ng m!c "i#u $i%m "&n chung c[ "h% 9 d!ng ch& mfi $h&=n
m!c. Cc m!c "i#u $i%m "&n chung (6_n_,*l *udi" &Gm_c"ivi_s) n; 71Fc hSnh
"hnh ",#n c s dn liu.
!U 38 i1n 9u: K.n cQn "hu "h?9 cc Glng chJng ve sR hin c[ c+* "i s=n
v nguXn vYn 71Fc 9h=n nh ",#n G=ng c8n 7Yi $C "&n Glng cc $o "hu?" v
"h+ "!c $i%m "&n "h>ch hF9 ch& "Kng G 9h?n v $h&=n m!c.
V d v kim tra tin mt
QU 38 AB/ 'in: K.n cQn "hu "h?9 7Q; 7+ cc Glng chJng nhlm 7=m G=&
"&n G cc sR $inI cc nghi9 v! $inh "CI cc $h&=n d&*nh "hu v chi 9h> 7E
71Fc $C "&n 7n vD ghi ch\9 v& h "hYng sM $C "&n c+* "hZi $S G& c& l
"hRc sR 9h" sinh "hRc "C "Li 7n vD.
,U :u;<n => n7?! =@:
SR "Xn "Li v hin c[ c+* "i s=n $h5ng 7=m G=& ch& chdng "huc :u;en s
h@u c+* 7n vD. Nhieu "i s=n hin c[ "Li 7n vD nh1ng $h5ng "huc s h@u
c+* hfI v> d! cc l&Li v?" "1 hng h[* nh?n gi@ hI nh?n gi* c5ng. "i s=n cY
7Dnh "hu# h&L" 7ng...
nS v?; K.n 9h=i "hu "h?9 cc Glng chJng ve :u;en s h@u (h&bc :u;en $i%m
s&" l8u di) c+* 7n vD 7Yi vVi cc "i s=n 7E 9h=n nh ",#n -C.C Glng cch
U_m U\" can "h?n cc "i liuI chJng "K lm c0n cJ 9h9 lP li#n :u*n...
)U 38 /Cn /DBn => EBn 7iB:
^ ). /nh gi: K.n cQn 9h=i U_m U\" vic 7nh gi "i s=n (G*& gXm c=
ng&Li "I vng GLc...)I c5ng nFI vYn ch+ s h@uI "hu "h?9 v chi 9h> c+* 7n vD
c[ 9hi hF9 vVi cc ngu;#n "`c $C "&n v chC 7 $C "&n hin hnh h&bc 71Fc
chc9 nh?n 9hM GiCn h*; $h5ng. k% "hRc hin m!c "i#u n;I K.n cQn chd PA
Cc ch>nh sch $C "&n m 7n vD 9 d!ng 7% 7nh gi c[ 7dng vVi cc chuan
mRcI chC 7 $C "&n h*; $h5ngp
nic 9 d!ng 9h1ng 9h9 7nh gi c[ hF9 lP v nhc" :un $h5ngp
Cch ">nh "&n ",&ng :u ",Snh 9 d!ng ngu;#n "`c 7nh gi c[ ch>nh Uc
$h5ngp
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chJng $i%m "&n nhlm 7=m G=& cc sR $in v nghi9 v! $inh "C ",&ng $]
71Fc $C "&n c+* 7n vD ">nh "&n v ghi ch\9 7dng gi ",D. k% "hRc hin 71Fc
m!c "i#u $i%m "&n n;I K.n c[ "h% sO d!ng m" sY $o "hu?" ch+ ;Cu s*uA
.iCn hnh ">nh "&n lLi 7% $i%m ",* 7 ch>nh Uc ve sY hfc c+* cc 9h\9 ">nh
m 7n vD 7E "hRc hinI "hRc hin :u ",Snh 9h8n ">ch nhlm U_m U\" cc $h=
n0ng nhQm ln c[ "h% c[ ",&ng :u ",Snh ">nh "&n...
V d v Kim tra tnh nh gi ca ngoi t
^U 38 A*n lDGi => G, /DBn:
+ T'nh /01 /2A .h_& m!c "i#u $i%m "&n n;I K.n 9h=i c[ Glng chJng
7% chJng minh ,lng mfi nghi9 v!I "i s=nI c5ng nF...7eu 71Fc ghi ch\9 v
9h=n nh 7Q; 7+ ",#n -C.C
+ T'nh /3ng /4n: k% "hRc hin m!c "i#u n;I ",1Vc hC" K.n 9h=i $i%m ",*
lLi ch>nh sch 9h8n l&Li c+* 7n vD vVi cc $h&=n m!c "i s=nI c5ng nFI nguXn
vYn ch+ s h@uI cc $h&=n d&*nh "huI chi 9h>. C[ "h% "iCn hnh chfn mu 7%
$i%m ",* vic 9h8n l&Li 7Yi vVi m" sY $h&=n m!c c! "h%.
^ T'nh /3ng k5: Cc sR $in v nghi9 v! $inh "C n; cgng 71Fc 9h=n nh
7dng $] m chdng 9h" sinh v 7+ 7ieu $in 71Fc ghi nh?n.
V d v Kim tra Doanh thu, hi !h
_U TNn7 OA => ,Pn7 QR: W!c "i#u n; 7hi hqiI K.n 9h=i c[ 7Q; 7+ Glng
chJng $i%m "&n nhlm 7=m G=& cc $h&=n m!c "i s=nI c5ng nFI nguXn vYn
ch+ s h@uI cc $h&=n chi 9h>I d&*nh "hu...71Fc 7n vD 9h8n l&Li m" cch
7dng 7`nH cc sR $in v nghi9 v! $inh "C 9h" sinh 71Fc hLch "&n 7dng
",Snh "R v 9h1ng 9h9 $C "&nH
+ C6ng d-n 7T8ng h9:;: SY liu ",#n -C.C c+* m" $h&=n m!c "h1Zng G*&
gXm nhieu 7Yi "1Fng chi "iC". kXng "hZi sY d1 c+* mri l&Li "i $h&=n lLi G*&
gXm nhieu GiCn 7ng c+* nhieu nghi9 v! "L& "hnh. nS v?;I ",1Vc $hi $i%m
",* sR ch>nh Uc c+* "Kng 7Yi "1Fng chi "iC"I "Kng $h&=n m!c 9h=i $i%m ",*
:u ",Snh "Mng cngI lg; $C (cng dXn).
+ Trnh b1< c=ng b>: CuYi cingI 7% 7=m G=& cc chj "i#uI G 9h?n v $h&=n
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cQu c+* cc chuan mRc v chC 7 $C "&n hin hnh
V d v kim tra tin g"i #g$n h%ng
`. a n7?! ,2! C3DL /TDn7 Li% /DBn BCTC
b C s dn liu c[ "c d!ng :u*n ",fng ",&ng c= 3 gi*i 7&Ln c+* :u ",Snh
$i%m "&n G*& gXm cc gi*i 7&LnA
^ L?9 $C h&Lch
^ .hRc hin
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gid9 K.n Uc 7Dnh 71Fc $h= n0ng cc ,+i ,& v s*i 9hLm c[ "h% U=; ,*
",&ng -C.C c+* 7n vD n[i chung cgng nh1 cc chj "iu v G 9h?n ccu
"hnh n#n -C.C n[i ,i#ng. C s d@ liu cgng l c0n cJ gid9 K.n Uc
7Dnh 71Fc nh@ng m`" U>ch v "h+ "!c $i%m s&" c G=n 71Fc 7n vD U8;
dRng v du; ",S nhlm $i%m s&" cc $h>* cLnh c+* h&L" 7ng ",&ng 7n vD.
.K nh@ng hi%u GiC" n; K.n st Uc 7DnhI lR* chfn cc "h+ "!c v ",Snh "R
$i%m "&n 9hi hF9 nhlm "hu "h?9 71Fc 7Q; 7+ cc Glng chJng $i%m "&n
cQn "hiC" ch& vic 7nh gi h "hYng $i%m s&" ni G cgng nh1 cc nhi9
v! v sY d1 c+* cc "i $h&=n. k8; l ni dung :u*n ",fng 7% U8; dRng 1
ch1ng ",Snh $i%m "&n 9hi hF9 ch& "Kng $h&=n m!cI G 9h?n cgng nh1
"&n G G& c& "i ch>nh.
B .,&ng gi*i 7&Ln "hRc him $i%m "&n c s dn liu st gid9 K.n lu5n
Uc 7Dnh 71Fc m!c "i#u cc "hO nghim mSnh 7*ng "hRc hinI ",#n c s 7[ c[
"h% 71* ,* cc :u;C" 7Dnh c[ hiu :u= nhc" ch& cuc $i%m "&n.
B .,&ng gi*i 7&Ln $C" "hdc $i%m "&nI c s dn liu l c0n cJ 7% K.n Uc
7Dnh v 7nh gi "Snh 7Q; 7+ v "h>ch hF9 c+* cc Glng chJng "hu "h?9 71Fc
vVi cc m!c "i#u $i%m "&n 7E 71Fc "hiC" l?9I "K 7[ 7nh gi 71Fc mJc 7
"hq* mEn ve $i%m "&n. .K 7[ st gid9 K.n 71* ,* cc :u;C" 7Dnh c[ li#n
:u*n 7Cn cc "h+ "!c $i%m "&n cQn "hRc hin GM sung cgng nh1 nh@ng nh?n
7Dnh 7nh gi ve cc chj "i#u G 9h?n 71Fc $i%m "&n v "&n G -C.C.
uu. cD =< C3DL => %@, /i#u Li% /DBn /TDn7 Li% /DBn -TK
M@, /i#u Li% /DBn li#n Wu!n /[i 'R )Z LD\n %@,d/>i LD\n
C& 'X )Yn li1u
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"&n
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"Li 7eu 71Fc ghi v ",Snh G; ",#n sM 7+
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:u= $i%m $#
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kn gi nh8n vVi sY l1Fng 71Fc ">nh 7dng v
chi "iC" 71Fc ">nh 7dng
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l&Li hng "Xn $h& c! "h%
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7dng
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>n7
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v ghi 7dng sY "ien l {0.|{y.}~0.
wh8n l&Li whiCu Uuc" $h& ch& "hc; nghi9 v! Gn hng ghi
chi "iC" ch+ng l&Li sY l1Fng 7Q; 7+ c+* "Kng l&LiI
gi c= ch>nh Uc.
kdng $] C0n cJ v& cc h[* 7n "hiC" l?9 nghi9 v! Gn
hng 71Fc ghi ch\9 7dng ng; 2yz3z2012
.Mng hF9 v
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7dng v& sM chi "iC" v 71Fc chu;%n sM 7dng.

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