Li ni u

Vi mong mun h tr cc bn sinh vin trong qu trnh hc tp, SAPP Academy trn
trng gii thiu cun sch Tuyn Tp Kinh Nghim 10 Phn Hnh Kim Ton C Bn.
Cun sch l tp hp ca 10 phn hnh kim ton thng gp i vi cc tr l kim
ton ti Big4. Thm vo , cun sch cng cung cp cc kin thc v chc nng v
phm tt Excel thng c s dng trong kim ton, gip cc bn d dng tip cn
hn vi ngnh kim ton ni ring v khi ngnh k kim ni chung.
Khng c s cam oan r rng hoc ngm hiu c a ra v tnh p dng ca
nhng chia s trn vo mi trng hp kim ton trong cc loi hnh doanh nghip.
SAPP khng chu trch nhim trong bt k trng hp no cho cc thit hi hoc tn
tht trc tip hay gin tip pht sinh t vic p dng cc chia s ca SAPP vo cc trng
hp thc t khi tin hnh kim ton ti cc doanh nghip.

SAPP Academy chc cc bn thnh cng!

 Mc lc

PHN 1: TUYN TP KINH NGHIM 10 PHN HNH KIM TON C BN 8

I. Kim Ton Phn Hnh Tin 9

II. Kim Ton Phn Hnh Chi Ph Tr Trc 11

III. Th Tc Kim Ton Phn Hnh Hng Tn Kho 13

IV. Kim Ton Phn Hnh Ti Sn C nh 16

V. Kim Ton Phn Hnh Phi Tr 19

VI. Kim Ton Phn Hnh Lng 21

VII. Kim Ton Phn Hnh Chi Ph Bn Hng, Chi Ph Qun L Doanh Nghip 25

VIII. Kim Ton Phn Hnh Chi Ph Ti Chnh V Doanh Thu Ti Chnh 26

IX. Kim Ton Phn Hnh Chi Ph Khc V Thu Nhp Khc 28

X. Kim Ton Phn Hnh Cc Khon Mc Khc Trn Bng Cn i 29

XI. Cc K Nng Cn C 31

PHN 2: CC CHC NNG & PHM TT TRN EXCEL THNG DNG KIM TON 32

I. Mail Merge 33

II. Pivot Table 40

III. Drawing Chart 45

IV. Phm Tt Excel Thng Dng Trong Kim Ton 49

Page | 7
 Phn 1
KINH NGHIM 10 PHN HNH
KIM TON C BN

Page | 8
I. Kim Ton Phn Hnh Tin

Tin v tng ng tin l mt trong nhng phn hnh n gin nht dnh ring
cho cc bn i thc tp hoc mi i lm ti bt k cng ty kim ton no. Tin mt
c th m c, cn tin gi ngn hng c th i chiu vi ngn hng. Do ,
phn hnh ny kh t sai st.
Tuy nhin, nu ni kim ton phn hnh tin lun lun n gin v d dng nht l
khng phi. Bi, bn cht ca tin khch sn s hi khc v c bit mt cht.
Do c th kinh doanh, tin trong khch sn thng c nhiu loi tin khc nhau
nh la M, Yn Nht, Nhn dn t... Sau khi m v i chiu xong cn quy i
ra tin Vit ln bo co ti chnh. Bn cn dng t gi ca Ngn hng m khch
sn hay s dng nht quy i gi tr tin.

1. Cc ti liu cn cung cp
S ci, s chi tit ti khon tin;
S ph, s qu, bin bn kim qu;
Cc chng t thu chi tin mt v tin gi ngn hng.

2. Cc Th Tc Vi Phn Tin
2.1. Chng kin kim k (Physical observation)
Bn quan st th qu m tin (lu khng nn ng vo tin khng lin i
trch nhim trong trng hp mt mt). Thu thp bin bn kim k v cho qun l.
Ring phn ny cc bn chng kin m tin ca 1 ngn hng nh VCB, BIDV th
s v cng vt v v c th cc doanh nghip ny ch yu l tin!
2.2. Th tc i chiu s d (Reconciliation)
Bn ly s d m k ton ghi trn s k ton, lc trn bng cn i th ra tng ti
khon sau so snh vi s d trn S ph ngn hng. Sau khi i chiu xong s
ghi nhn vo file giy t lm vic ri kim tra xem c sai g khng, sai c vt qua
mc trng yu khng.

Page | 9
2.3. Th tc nh gi li (Revaluation)
y l th tc quy i cc s d ngoi t ra ng Vit Nam ln bo co ti chnh.
Phn ny bn truy cp ln trang Web ca cc ngn hng ly t gi mua vo
(khng ly t gi bn ra). Ly phn ngoi t nhn vi t gi quy i ri so snh i
chiu vi s d ghi nhn ca k ton tm ra cc sai st trng yu.
2.4. Th tc gi th xc nhn (Confirmation)
Bn cn ly s d trn s, tn v a ch ca cc ngn hng ni doanh nghip m
ti khon sau in thng tin ri gi th xc nhn i, v ch ngy th v sau
i chiu vi cc ghi nhn k ton.
2.5. Th tc kim tra tnh ng k (Test Cut-off)
Th tc ny cng kh nh nhng. Bn ly s k ton ri lc ra nhng giao dch gia
hai ngn hng vi nhau vo nhng ngy cui nm nay v u nm sau, i chiu
giao dch vi sao k ngn hng xem chng c b ghi nhn nhm gia hai nm
hay khng.

3. Cc Lu Vi Phn Tin
Phn ny n gin v khng c nhiu sai st nhng li c th b gian ln nhiu
nn khi kim tra h thng kim sot ni b cn ht sc cn thn.
Xem xt thm mt s nghip v bt thng nh c khon chi tin mt no ln
hn 20 triu khng? Hoc c nghip v no chuyn khon ra vo t mt ti
khon c nhn khng?
Gi th xc nhn th nh t gi v phi gi quay li bng a ch ca Cng ty
kim ton. ng qua tay khch hng nh!
Nu thy khng yn tm vi bin bn kim qu c th m li lc vo kim
ton, sau lm th tc roll backword v ngy kt thc nm ti chnh.

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II. Kim Ton Phn Hnh Chi Ph Tr Trc

u tin chng ta c th hiu Chi ph tr trc l Chi ph pht sinh ( tr tin,

mua v) nhng c lin quan ti nhiu k hch ton trong mt nm ti chnh hoc
mt chu k kinh doanh. m bo tnh hp l ca vic ghi nhn chi ph, ngi ta
chia chi ph thnh cc k v phn b vo chi ph cc k k ton .
Cc chi ph tr trc thng gp l:
Chi ph tr trc v thu ca hng, nh xng;
Chi ph mua cc loi bo him (bo him phng chy cha chy, bo him xe
c ) v cc loi l ph mua;
Chi ph sa cha ln, Ti sn c nh cn phn b trong nhiu k k ton;
Chi ph tr trc khc nh tin li vay tr trc, li mua hng tr chm, tr gp;
Hin ti theo Thng t 200 ca B ti chnh, Chi ph tr trc ngn hn v di hn
c gp chung thnh Ti khon 242, tuy nhin doanh nghip cn theo di cc
khon mc ngn hn v di hn, ng thi trnh by chng trn Bo co Ti chnh.

1. Cc ti liu cn cung cp
S chi tit cc chi ph tr trc;
S theo di chi ph tr trc c tnh phn b cho nm kim ton.

2. Th tc kim ton
2.1. Th tc i chiu (Reconciliation)
Phi m bo c s d u k bng cch so snh vi s d cui k trong Bo
co ti chnh pht hnh k trc. ng thi cng phi m bo c s liu k
ton a cho l ng bng cch i chiu gia S ci (General ledger) vi Bng
cn i th (Trial Balance), sau i chiu gia S ci vi c S ph (Sub ledger).
2.2. Th tc kim tra chi ph tng ln trong k (Additions testing)
Lc bn N ca Ti khon 242 xem cc khon c gi tr ln hn mc trng yu,
sau , xem h s ca cc khon bao gm hp ng, bin bn bn giao, ha
n xem k ton ghi nhn ng hay sai.

Page | 11
2.3. Th tc tnh ton li phn b trong k (Allocation recalculation)
u tin, bn nn tm hiu cch k ton phn b cc khon chi ph tr trc. Sau
, bn tnh ton li xem c ng khng, c sai st khng? Cui cng phi i chiu
vi c bn N ca cc ti khon chi ph v thng thng chng ta c bt ton kp
nh N 641/642 C 242.
2.4. Th tc xem xt tng khc v gim khc trong k (Test other addition/ other
reduction)
Tng khc thng l t ti sn chuyn sang. Theo thng t 45 th s c nhiu ti
sn thuc phn ny c chuyn sang. Cn gim trong k th thng l thanh l,
bn cn xem doanh nghip c bin bn thanh l khng, c gng ghi li ht nhng
thng tin ca nhng khon thanh l trong nm nay.

3. Mt s lu khi thc hin kim ton phn hnh ny

Thi gian phn b khng hp l (S dng ngy 01/01 nhng 01/03 mi bt u
phn b);
Mt s chi ph ln c th lm nh hng n li l ca doanh nghip ng l
phi ghi nhn vo Chi ph trong k nhng li c ghi vo Chi ph tr trc. V
d ph sa cha nh kho b chy ...hoc mt s khon mc iu kin ghi
nhn Ti sn li ghi nhn l Chi ph tr trc;
Nhng m chi ph tr trc ging nhau nhng thi gian phn b khng nht
qun.

Page | 12
III. Kim Ton Phn Hnh Hng Tn Kho

Nu bn ang c giao phn hnh hng tn kho trong mt cuc kim ton cc
doanh nghip sn xut th xin chc mng bn, bn ang c nh gi rt cao v
th thch bn m nhn thc s rt kh khn. Kim ton phn hnh hng tn kho
phi tri qua rt nhiu cc th tc kim ton khc nhau m bo s d trn Bo
co ti chnh l trung thc v hp l.

1. Ti liu cn cung cp
S chi tit ti khon hng tn kho;
Bin bn kim k hng tn kho;
Chng t kho;
Chng t chuyn kho;
Phng php tnh gi hng tn kho;
Cc chng t khc.

2. Th tc kim ton
2.1. Kim tra tnh ng k (Test cut-off)
Bn cn thc hin cc th tc xc nhn ti thi im kim k doanh nghip
dng li ton b cc hot ng xut nhp kho hay khng. Vic khng dng li
cc hot ng ny s khin cho kim m thiu tnh chnh xc v nh hng n
s d cui k ca hng tn kho trn Bo co ti chnh. Bn cn r sot s th t
ca cc phiu xut nhp trc v ngay sau khi kim m m bo tnh lin tc.
Nu th t cc phiu xut nhp trc v sau kim m l lin nhau s m bo cc
ghi nhn k ton l y .
2.2. Quan st qu trnh kim m (Observe the physical inventory count)
Nhim v quan st qu trnh kim m thng c giao cho cc bn thc tp sinh
hoc tr l kim ton. Ngi quan st cn tho lun vi ngi kim m nm
chc cc th tc m hng tn kho, quan st qu trnh kim m cho n lc

Page | 13
 hon thnh, trong qu trnh quan st tr l kim ton c th tin hnh kim m
th cc mu gi tr ln hoc ngu nhin.
Ngi quan st nn m v so snh thng tin gia danh sch hng tn kho v nhn
hng tn kho. Bn cng nn xc nhn cc hng tn kho c i tc ca khch
hng gi nm u m bo khch hng khng ghi nhn sai lch. Ngc li,
cc hng tn kho ang c khch hng gi i tc cng cn lm cc th tc
xc nhn ph hp.
2.3. i chiu s lng kim k thc t vi s sch ghi nhn k ton (Reconcile the
inventory count to the general ledger)
Bn i chiu s lng hng tn kho m thc t vi hng tn kho ang c ghi
nhn trn s k ton m bo hng tn kho c ghi chp y .
2.4. Kim tra cc khon mc hng tn kho c gi tr cao (Test high-value items)
Nu c cc loi hng tn kho vi gi tr cao bt thng, bn cn dnh thm thi
gian kim tra s lng v chng t ca hng tn kho ny m bo gi tr
c nh gi v ghi nhn ng.
2.5. Kim tra cc khon mc hng tn kho c li trc y (Test error-prone items)
Nu khon mc hng tn kho nm trc tng c li, bn nn dnh thi gian xem
xt li xem nm nay cc khon mc cn xy ra cc li tng t hay khng.
2.6. Kim tra hng ang i ng (Test inventory in transit)
Ri ro ca trng hp ny l c mt s lng hng tn kho ang trn ng t kho
ny sang kho khc trong qu trnh kim k. Bn cn xm xt chng t chuyn kho
m bo hng ha ang trng thi chuyn kho.
2.7. Kim tra gi tr mua ca hng tn kho (Test item costs)
Bn cn kim tra gi mua ca hng tn kho v i chiu vi cc chng t i km
bao gm ha n ca nh cung cp, bo gi ca cc nh cung cp m bo gi
mua l hp l.
2.8. R sot chi ph vn chuyn hng tn kho (Review freight costs)
Theo chun mc k ton VAS02 th chi ph vn chuyn hng tn kho s c ghi
nhn vo gi tr ca hng tn kho. Vic r sot chi ph vn chuyn m bo
doanh nghip ghi nhn y v hp l gi tr hng tn kho.

Page | 14
2.9. R sot gi tr thun c th thc hin (Test for lower of cost and review NRV)
Bn nn r sot vic ghi nhn gi tr hng tn kho bng cch so snh gia gi gc
hng tn kho v gi tr thun c th thc hin c m bo gi thp hn c
ghi nhn ln s sch k ton theo ng chun mc k ton VAS02.
2.10. R sot v tnh li gi vn ca thnh phm (Review Cost of goods sold)
Bn cn r sot cc loi chi ph bao gm chi ph nguyn vt liu, chi ph nhn cng
v chi ph sn xut chung bng cch r sot li ton b chng t lin quan nh
phiu xut nguyn vt liu, bng chm cng v bng lng ca cng nhn, cc
chng t mua hng, mua chi ph. R sot xem c chi ph hao ht bt thng hay
khng.
c bit r sot phng php tnh gi thnh v tnh nht qun ca vic p dng
phng php tnh gi gia cc nm ti chnh vi nhau. Bn c th tnh ton li gi
thnh ca cc mu hng tn kho m bo phng php tnh gi thnh ang
c p dng ng.
2.11. Kim tra sn phm d dang (Work-in-progress testing)
Nu sn phm d dang chim mt t l ln trong gi tr hng tn kho ca doanh
nghip, Tr l kim ton cn kim tra t l hon thnh ca sn phm d dang ny
m bo gi tr ghi nhn ca sn phm d dang.
2.12. Kim tra quyn s hu ca hng tn kho (Inventory ownership)
Bn cn xem xt cc chng t mua ca hng tn kho m bo hng tn kho
trong kho thuc quyn s hu ca doanh nghip ch khng phi hng ca bn th
ba no khc.

Page | 15
IV. Kim Ton Phn Hnh Ti Sn C nh

Ti sn c nh thng l khon mc c gi tr ln. Tuy nhin mc ri ro s ty

thuc vo tng trng hp cng nh loi hnh doanh nghip. Cc th tc s kh
gn gng vi phn hnh ny nhng s tr nn phc tp nu c s xut hin thm
cc u khon mc lin quan n xy dng c bn d dang hoc vn ha chi ph.

1. Cc ti liu cn cung cp
S ci v s chi tit cc ti khon lin quan TSC; Bo co ti chnh, bng cn
i s pht sinh;
Danh sch chi tit TSC tng, thanh l, chuyn nhng, gim khc trong k
theo tng loi;
Bng khu hao TSC trong k;
Chng t lin quan n TSC trong k.

2. Th tc kim ton
2.1. R sot, i chiu gia s ci v s chi tit ti sn c nh (Reconciliation of
subledgers with general ledger)
i chiu cc s liu trn Bo co ti chnh vi cc s liu trn S ci, S chi tit,
S cn i s pht sinh, bng tnh khu hao theo tng phn mc ti sn nh:
Nh ca, vt kin trc;
My mc, thit b;
Phng tin vn ti, thit b truyn dn;
Thit b, dng c qun l;
Vn cy lu nm, sc vt lm vic;
Cc ti sn c nh l kt cu h tng, c gi tr ln do Nh nc u t xy
dng t ngun ngn sch nh nc giao cho cc t chc kinh t qun l, khai
thc, s dng;
Cc ti sn c nh khc.

Page | 16
 Bn cn i chiu ton b cc s u k, s pht sinh tng, s pht sinh gim v
s cui k ca tng khon mc m bo tnh thng nht gia cc loi s sch
chng t. y l th tc n gin nhng kh quan trng do nu khng cn v sai
s ngay t u th bn c lm th tc g cng khng th m bo s d ca ti sn
l ng.
2.2. R sot tng, gim ti sn trong k (Test additions and disposals)
Cho tt c nhng ln mua thm v thanh l ti sn trng yu, bn u cn kim tra
cc chng t i km m bo nguyn gi ca ti sn c nh c ghi nhn
tng / gim ng trn s sch
Vi tng ti sn c nh do mua mi, cc chng t cn xem xt bao gm:
Hp ng mua bn;
Ha n;
Bin bn bn giao ti sn;
Bin bn thanh l hp ng;
Cc chng t khc lin quan n chi ph hnh thnh nn ti sn bao gm cc
chi ph vn chuyn, lp t, chy th.
Vi gim ti sn c nh, cc chng t cn xem xt bao gm:
Quyt nh thanh l ti sn c nh;
Hp ng mua bn;
Ha n;
Bin bn bn giao ti sn;
Cc chng t lin quan khc m bo gi tr bn, l li trong qu trnh thanh
l ti sn;
Vi tng ti sn t xy dng v vn ha: Bn vn cn xem cc chng t nh hp
ng, ha n nhng cn xem thm cc chi ph nhn cng v chi ph khc c
vn ha vo trong ti sn c nh.
2.3. Chi ph thu, sa cha v bo dng (Review repair and maintainance fee)
Vi cc chi ph lin quan n thu hot ng, sa cha v bo dng. Ri ro c th
gp phi l chi ph b ghi tng dn ti li nhun gim khi chi ph ny khng c
vn ha.

Page | 17
 R sot li cc khon chi ph thu di hp ng thu hot ng, cc khon chi ph
sa cha v bo dng ln xc nh liu rng cc chi ph ny c nn c vn
ha vo ti sn hay khng
Theo chun mc k ton Vit Nam VAS 03, tt c nhng chi ph lin quan trc tip
n ti sn c nh v lm tng kh nng sinh li ca ti sn so vi trng thi ban
u u iu kin ghi nhn tng vo gi tr ti sn.
2.4. Khu hao (Depreciation and amortization)
R sot tnh hp l ca cc chi ph khu hao bng cch r sot cc chnh sch k
ton khch hng ang s dng (khu hao ng thng hay khu hao nhanh), thi
gian khu hao theo thng t 45 quy nh.
Thng qua vic r sot cc phng php k ton m khu hao ang s dng (nh
khu hao ng thng hay khu hao nhanh), thi gian khu hao theo thng t 45
xc nh tnh hp l ca cc chi ph khu hao.
2.5. R sot cc ti sn b gim gi tr (Impairment review)
S dng cc thng tin thu thp trong sut qu trnh kim ton xc nh xem ban
qun tr c nhn din c cc du hiu ca vic gim gi tr ti sn hay khng.

Page | 18
V. Kim Ton Phn Hnh Phi Tr

Phn phi tr (Account Payable) l mt phn hnh kh phc tp, c bit s c rt

nhiu ri ro trong doanh nghip chuyn v sn xut v h thng kim sot ni b
khng tt.

1. Cc ti liu cn cung cp
Bng cn i k ton, cc s k ton tng hp, chi tit ti khon phi tr;
Cc chng t, ha n mua hng, phiu chi tin, nhp kho, ha n Gi tr gia
tng, hp ng mua bn;
K hoch sn xut kinh doanh, giy ngh mua hng, nht k mua hng.

2. Th tc kim ton
2.1. i chiu s d (Reconciliation of Sub ledgers with General ledger)
Bn s tin hnh i chiu s chi tit theo i tng (Sub ledger) v S ci (General
ledger) xem c khp khng. Sau , tip tc i chiu xem s d trn S ci v trn
Bng cn i s pht sinh (Trial balance) c lch g hay khng. Bn cn c k nng
x l d liu tt m bo vic i chiu s d phi tr khng b b st khi cng
ty c ti hng trm nh cung cp.
2.2. Gi th xc nhn (Confirmation)
Nu doanh nghip c nhiu khch hng s khin th tc ny kh mt thi gian
thc hin. Bn cn chn mu da c trn s d v giao dch v c nhng s d
bng 0 nhng vn phi chn gi v trong nm c nhiu giao dch ln pht
sinh. Phn phi tr khch hng thng c ri ro giu n. Bn cn thc hin k th
tc ny nhm gim thiu ri ro ny. Bn phi l ngi gi v phi gi v a ch ca
Kim ton ch khng thng qua khch hng (nhm m bo tnh c lp v chnh
xc trong vic thu thp bng chng kim ton).
2.3. nh gi li s d c gc ngoi t (Revaluation)
Khi mt doanh nghip c nhiu cc giao dch mua hng ngoi t th khng th trnh
khi th tc ny. Phn ny nh gi tng t phn tin nn cng khng phc tp.

Page | 19
 Kim ton cn ly s d bng USD ca cc khon phi tr sau nhn vi t gi
bn ri so snh vi s k ton xem c chnh lch v sai st trng yu khng.
2.4. Kim tra tnh ghi nhn ng k (Cut-off test)
Ly S ci (General Ledger) ca doanh nghip trc v sau ngy 31 thng 12 ri
phng vn k ton v cc cn b nhn vin lin quan xem doanh nghip mt bao
lu thc hin mt quy trnh t khi doanh nghip giao hng cho n lc nhn
c chng t v ghi nhn ln s.
Ri ro c th mc phi l doanh nghip giao hng nm trc nhng n mi nm
sau mi ghi nhn. Hoc c th doanh nghip nhn c chng t v ghi vo s ri
nhng hng cha v. Nhng mc cn kim tra l ngy thng trn bin bn bn giao
v ngy thng trn s k ton. Nu thy 02 ngy 02 k k ton khc nhau th
chc chn doanh nghip mc li ghi nhn sai k.
2.5. Tm ra nhng khon n cha c ghi nhn (Unrecorded expenses review)
V thi im kim ton l thi im va mi ng s k ton nn c th c nhng
ha n v mun m k ton vn cha kp ghi nhn ln s hoc c nhng ha n
cha v m qun khng trch trc chi ph. Khi bn cn xem c chi ph no pht
sinh thng xuyn m n thng 12 doanh nghip cha ghi nhn ln s. Bn cn
r sot phn ngy thng v din gii lc ra nhng khon mc nh trn. Sau
phng vn k ton xem ha n v v c ghi nhn cha.

Page | 20
VI. Kim Ton Phn Hnh Lng

Phn hnh v lng khng h kh ch c iu n thng lun lch. C mt iu

cn lu phn hnh ny l mt mu bng lng cc cng ty c th rt khc
nhau. l l do m bn c th tn rt nhiu thi gian giai on tm hiu v phn
tch bng lng c cung cp dng gc.
Mc tiu kim ton phn hnh lng l g? V sao cn kim ton lng?
Vic ghi nhn, tnh lng cho cn b cng nhn vin trong doanh nghip cn
ng v . Rt nhiu doanh nghip cha kp cp nht cc quy nh mi v
thu cng nh Bo him x hi m bo tnh ton v thc hin ng phn
hnh ny;
m bo ng vic phn b, ghi nhn lng vo cc tiu khon chi ph 622
(Nhn cng trc tip), 641 (Chi ph bn hng tr cho ngi bn hng, nhn
vin marketing), 642 (Chi ph qun l doanh nghip tr cho bn gim c,
phng k ton), 627 (Chi ph sn xut chung tr cho qun c chung ca
phn xng, phng sn xut) v c 241 (chi ph tr cho nhn cng xy dng
nu cng ty xy dng cc cng trnh to ti sn);
Kim tra s lng lao ng, hp ng lao ng c thc s tn ti hay khng?
ng s lng nh trn bng lng.

1. Ti liu cn thu thp

Bng lng chi tit cho tng nhn vin. Thng s c 1 sheet tng hp lng
cc phng ban cho ton b 12 thng trong nm kim ton. Mt s khch hng
cn c Bng tnh thu thu nhp c nhn (PIT) chi tit cho tng nhn vin ring
nn cng cn hi xin bng ny.
Quyt nh v quy ch thng cho nhn vin trong nm. Trong nm chc chn
cng ty s c thng nn cn xin cc quyt nh hoc quy ch thng cho
nhn vin trong nm (lm bng chng cng nh phc v cho cc th tc kim
ton tip theo).
y s bao gm c quy trnh phng vn khch hng v quy trnh tr lng, tnh

Page | 21
 lng trn bng lng c cung cp t k ton, cc tiu thc phn b lng
(theo b phn). Nu l khch hng c c th tit kim thi gian bng cch
hi xem quy trnh ca cng ty c g thay i so vi nm ngoi khng? Cht lc
nhng cu hi quan trng hi li ch khng nn phng vn khch hng li
t u, s gy mt thi gian cho tr l kim ton cng nh thin cm vi k
ton ca cng ty.

2. Th tc kim ton
2.1. Tin hnh i chiu tng chi ph gia S nht k chung v Bng lng c
cung cp (Reconciliation of Payroll with General ledger)
TH1: S gia S nht k chng t (General ledger) v Bng lng tng hp
(Payroll) khp nhau hoc lch nh hn mc trng yu ra.
TH2: Lng trn Payroll v General ledger lch nhau (thng l Payroll <
General ledger). Khi bn cn tm hiu s chnh lch ny n t u. Nu
ngay t u bn c th phn bit c trong lng ca cn b cng nhn vin
u l nhng khon trn bng lng, u l nhng khon ngoi bng lng th
mi chuyn s tr nn d dng hn rt nhiu.
Thng thng khon chnh lch chnh l nhng khon nm ngoi bng lng
nh: Lng b sung, lng cho nhn vin thi v, tin n ca cng ty tr trc
tip cho nhn vin v khng th hin trn bng lng, thng cho nhn vin
cc dp c bit nh (10 nm thnh lp cng ty, l x Tt, cc dp l ln nh 2/9,
10/3 m lch )
2.2. Xem xt, kim tra v phn tch s b (Analytical procedures)
Bn bt u lc t s nht k chung ra cc chi ph c tnh vo chi ph lng. Mc
ch l r sot xem doanh nghip phn loi cc chi ph ny hp l cha. Sau
l qu trnh so snh tng chi ph lng vi nm lin trc v a ra cc phn
tch ban u, l do lng ca tng b phn tng/gim? Tm hiu cc xu hng
bt thng (nu c) bng cch phng vn k ton phn hnh ny, cn nhc cc
gii thch ca k ton xem c hp l khng?

Page | 22
2.3. Kim tra nhng d liu c bn (Test underlying data)
Khi nhn bng lng t k ton cng ty, nu mun da vo vic tnh ton ca bng
lng th cn phi kim tra bng lng ny xem c chun chnh hay khng. Cng
vic n thun ch l tnh li lng ca cc nhn vin bt k trong cng ty (s mu
s c chn da trn s lng nhn vin ton cng ty).
Khi tnh ton li v so snh vi s thc tr trn bng lng s phi khp nhau hon
ton, nu c sai st cn hi k ton ngay tm ra li.
2.4. Kim tra chi tit (Test of details)
mi cng ty s c mt quy trnh kim sot nhn vin ca mnh tnh lng, bn
cn hi nhn s, k ton v quy trnh chm cng nh th no, tnh lng ra sao
ghi chp li quy trnh ny tht h thng v d hiu. y tng chng l bc n
gin nhng li c cc In-charger (IC) v Manager review rt cht ch. Bi v t
sheet ny, tuy ngi c working paper khng tham gia qu trnh kim ton nhng
vn c th nm bt c c cu, quy trnh qun l ca phn hnh lng. T h
s nhn thc c cc ri ro sai phm c th gp phi trong phn hnh ny.
Ngoi ra, bn cn xin 1 b chng t ca 1 nhn vin bt k trong cng ty bao gm:
n xin vic, CV, hp ng lao ng, bng chm cng ca 1 thng lng v bng
lng tng ng thng , chng t tr tin cho cng nhn vin T bn c
th kim tra xem ngi lao ng ny cn thc t lm vic cho cng ty hay khng?
Vic tnh ton lng c ng nh theo hp ng khng?
2.5. Trnh by thng tin trn Bo co ti chnh (Presentation and disclosure)
2 thng tin cn trnh by trn Bo co ti chnh bao gm:
S lng nhn vin ti thi im kt thc nm ti chnh ca cng ty;
S tin lng thng ca Ban Gim c cng ty.

3. Cc Lu Trong Kim Ton Phn Hnh Lng

Lu xem cng ty cp nhp nhng quy nh mi v tnh thu v bo him
cho nhn vin cha;
Mt s cng ty c tnh tr cp thi vic cho nhn vin;

Page | 23
 Thu thp y cc quyt nh thng ngoi bng lng;
Kim tra v r sot nhng giao dch;
Cn phn bit r u l nhng khon nm trong bng lng v ngoi bng
lng. V d cc khon trong bng lng l: lng cng, lng lm thm gi,
cc loi tr cp, bo him x hi, thu. Cc khong ngoi bng lng l: lng
b sung, thng cc dp c bit (cn c quyt nh ca cng ty km theo),
lng n ca tr trc tip cho cn b cng vin nhng khng ghi vo bng
lng

Page | 24
VII. Kim Ton Phn Hnh Chi Ph Bn Hng V Chi Ph Qun
L Doanh Nghip

Phn ny s gii thiu v phn hnh chi ph bn hng v chi ph qun l doanh
nghip.
Phn hnh ny s c tng doanh nghip kim ton nhm li thnh cc phn khc
nhau. Nhng tu chung li thng nhm cc u ti khon sau y li vi nhau ri
thc hin th tc kim ton: 641 v 642.

1. Ti liu cn thu thp

S ci (General ledger), s chi tit c i ng theo tng tiu khon;
Chnh sch bn hng, quy ch u i (nu c);
Cc ha n, chng t lin quan.

2. Chi Ph Bn Hng V Chi Ph Qun L Doanh Nghip (641 V 642)

Thng thng th chi ph bn hng v chi ph qun l doanh nghip thng c
giao cho tr l kim ton hoc thm ch l thc tp sinh do gi tr hai khon mc
ny thng chim t trng nh trong doanh nghip v thng ri ro xy ra s khng
trng yu. Ni l thng bi v trong mt s trng hp chi ph bn hng chim
t trng ln v c th rt phc tp (v d nh doanh nghip c nhiu chng trnh
u i, vic bc tch chi ph bn hng s phc tp hn).
Ri ro thng gp trong khon mc ny bao gm:
Ghi nhn chi ph pht sinh khng hp l (do sai bn cht v tiu khon);
C tnh v ra chi ph trnh np thu;
Chi ph pht sinh c ghi nhn khng ng k.
Hai th tc ch yu ca phn hnh ny l th tc phn tch (Analytical procedures)
v th tc kim tra chi tit (Test of details).
Kim ton vin cn hiu rt r bn cht ca chi ph t so snh v phn tch theo
thng, nm tm ra cc im bt hp l. Kim ton vin cng cn tm hiu nhng
nguyn nhn gy ra cc im bt hp l xem xt c sai st g trng yu khng.

Page | 25
VIII. Kim Ton Phn Hnh Chi Ph Ti Chnh V Doanh Thu Ti
Chnh

Doanh thu ti chnh dng phn nh doanh thu tin li, tin bn quyn, c tc, li
nhun c chia v doanh thu hot ng ti chnh khc ca doanh nghip.
Chi ph ti chnh phn nh nhng khon chi ph hot ng ti chnh bao gm cc
khon chi ph hoc cc khon l lin quan n cc hot ng u t ti chnh, chi
ph cho vay v i vay vn, chi ph gp vn lin doanh, lin kt, l chuyn nhng
chng khon ngn hn, chi ph giao dch bn chng khon.
y thng l 02 khon mc chim t trng nh trn bo co ti chnh v khng
qu phc tp. Tuy nhin vi cc doanh nghip c vay li hoc hot ng xut nhp
khu th kh th thch khi phi chu trch nhim m bo phn ny.

1. Ti liu cn thu thp

Cc hp ng cho vay v i vay;
Bng tnh li tin gi ngn hng v bng tnh li tin vay;
Bng tnh li l chnh lch t gi;
S chi tit.

2. Th tc kim ton
Thng t 200 quy nh cc nghip v pht sinh t hot ng ti chnh s c
ghi nhn trong hai u ti khon ny. Trong thc t, cc loi chi ph/doanh thu
thng gp trong phn ny l chi ph dch v ngn hng, li/ l tin gi ngn
hng v li/ l chnh lch t gi.
Ri ro hay sai st mc phi trong phn l do doanh nghip nh gi li li/ l
chnh lch t gi thc hin v cha thc hin khng ng theo quy nh
ca thng t 200.
Mt s doanh nghip cn cha thc hin bc net-off gia khon li/ l
chnh lch t gi thc hin gia hai ti khon ny.
Khi i kim ton cc bn thc tp sinh thng gp kh khn trong vic nht ra

Page | 26
 cc bt ton anh gi li/l t gi cha thc hin v thc hin trn S ci
(General ledger)
x l tt vic ny, u tin cc bn cn nm r cch hch ton trong tng
trng hp chnh lch t gi thc hin/ cha thc hin; (th tham kho
thng t 200 c th hiu r hn).
2.1. Phng vn khch hng (Inquiry)
Bn cn phng vn khch hng v chnh sch ca cng ty xem sau bao lu th
k ton tin hnh nh gi li cc khon chnh lch t gi cha thc hin. V
d: nu khch hng n cui nm mi nh gi li t gi cc khon vay di hn
th trn s ci, bn ch cn quan tm n cc bt ton nh gi li chnh lch
t gi vo cui k k ton.
Trong trng hp ny, cc bt ton nh gi li chnh lch t gi xut hin t
thng 1 ti thng 11 (nu c) s l nh gi cc khon thc hin. Nhn
chung, vic bc tch hai khon ny khng phi d v s tn kh nhiu thi gian
trong ln u thc hin. Kinh nghim l cn phng vn k ton r rng.
2.2. Tnh ton li chnh lch (Recalculation)
Sau khi lc c cc bt ton nh gi li chnh lch t gi thc hin/ cha
thc hin. Bn cn lm thm mt bc nh gi li chnh lch t gi (theo
thng t 200). Sau so snh vi khch hng xem chnh lch h nh gi c
khc nhiu vi kim ton khng, nu mc chnh lch ln hn mc trng yu
th s phi ln bt ton iu chnh.

Page | 27
IX. Kim Ton Phn Hnh Chi Ph Khc V Thu Nhp Khc

Tng t nh chi ph bn hng v chi ph qun l doanh nghip, chi ph khc v thu
nhp khc thng chim t trng khng ln trong tng chi ph/ doanh thu. Theo
thng t 200, ti khon chi ph/ thu nhp khc dng ghi nhn cc khon chi ph/
thu nhp bt thng ca doanh nghip. Nh vy ri ro c th thy r y l doanh
nghip ghi nhn sai bn cht ca cc nghip v.

1. Ti liu cn cung cp
S ci (General ledger), S chi tit;
Chinh sch thanh l ti sn (nu c);
Cc ha n, chng t lin quan.

2. Th tc kim ton
Trn thc t c nhiu doanh nghip pht sinh nghip v m k ton phn vn khng
r nn hch ton vo u. Vy nn vi cc bt ton ghi nhn cc nghip v vi gi
tr ln, cc bn cn phng vn khch hng hiu r bn cht v thu thp chng
t lin quan, sau nh gi xem khch hng ghi nhn nh vy ng cha.

Page | 28
X. Kim Ton Phn Hnh Cc Khon Mc Khc Trn Bng
Cn i

Phn hnh Cc khon mc khc trn bng cn i cha rt nhiu u ti khon.

Ci tn: Khon mc khc cng th hin phn no ni dung m bn cn thc
hin. Vy nh th no l Khc? D hiu hn l nhng u ti khon c xc
nh l khng trng yu c mt trn Bng cn i k ton, ngoi tr cc ti khon
thuc phn hnh: tin, phi thu, phi tr, hng tn kho, ti sn c nh Cc th tc
kim ton cng v th m khc nhau i cht.
Thng thng Cc khon mc khc trn bng cn i bao gm nhng ti khon
c s d nh v ging nhau v bn cht nn s c nhiu cch tip cn. Tuy khng
qu trng yu nhng do gm nhiu ti khon nn chng ta s bit c nhng tnh
hung thc t ht sc b ch, a dng, cc tnh hung x l, hch ton khn kho.
Quan trng hn l nim vui ca tr l kim ton khi d tm ra cc iu chnh, t
tch lu kinh nghim mt cch nhanh chng gii quyt cc phn hnh phc tp
hn.
Ti sn khc v N phi tr khc (Other assets & Other liabilities)
Thng c chia nh vy ngi c c th d dng hiu c nhng u ti
khon c phn vo cng mt sheet s c cng bn cht. Nhng u ti khon
khc l bt thng vy nn th tc quan trng nht vi phn hnh ny chnh l
Test of details (Kim tra chi tit). Kim ton s thc hin kim tra t nhng chng
t c s i ln m bo tnh hin hu v y ca cc khon mc.

1. Ti liu cn cung cp
S chi tit cc ti khon;
Chng t k ton cn thit.

2. Th tc kim ton
Phn hnh ny yu cu kim ton s t m v dnh nhiu thi gian ghi chp li.
Vi tng ti khon s cn xin s chi tit s d ti thi im kt thc nm ti chnh,

Page | 29
 cng chi tit cng tt v ngi hng gi bn cnh k ton hi v bn cht, xem
xt vic phn loi hp l cha, c cn phn loi li khng?
y cng ging nh vic bn lm mt bi kim tra trc nghim vy, a ra quyt
nh vic hch ton ca k ton ng hay cha ng, vn dng tt c cc kin thc
bn thn cho mt cu hi nh hon thnh bi kim tra vi s im ti a. Hy
hon thin t nhng iu nh nht.
Bn s thy y l mt phn hnh rt hay v bin ho khn lng nhng loi hnh
doanh nghip khc nhau, khng h nhm chn.

3. Mt s iu cn lu
Xin chi tit s d ca cc ti khon;
Hiu r bn cht tng tiu mc, khng c thy nh m b qua;
Kim tra chng t tht cn thn, xem xt cc quy nh i km;
Cn tin hnh nh gi li cc khon phi thu khc, phi tr khc c gc ngoi
t.

Page | 30
 XI. Cc K Nng Cn C
Trong qu trnh lm vic, bn cn lu 1 s im v trang phc, cch giao tip vi
khch hng v ng nghip:

Trang phc cho k thc tp cn chuyn nghip v lch s bng cc trang phc
cng s.
i x nh nhng vi khch hng. Ghi nhng chng t cn xin thnh danh sch
ri xin mt ln. C th hi cch khch hng sp xp chng t t tm v
khng hi khch hng qu nhiu.
Giao tip vi khch hng cn t nhin to thin cm vi khch hng. Trnh
nhng xung t, ci v v nhng giao tip khng ph hp ni cng s. Khng
nn th hin s cao ngo hoc t tin thi qu v kin thc v so vi cc anh
ch trong ngh hu ht l bn cn qu tr.
Nhng vn pht hin ra trong qu trnh thc hin kim ton cn tho lun
trc vi cc anh ch trng nhm hoc Gim c kim ton tm ra phng
php x l ph hp nht.
ng ngi lm nhng vic lt vt nh photo ti liu hay kim tra chng t v
y l cch n gin v ph hp nht khi bn bt u vo ngh.
C gng ng khc hoc b cuc v nhng g tri qua s rt kh khn.
Ci g khng hiu th phi hi ch ng giu dt v mi ngi lun sn sng
chia s.

Page | 31
Phn 2
Cc Chc nng v phm tt trn excel
Thng dng trong kim ton

Page | 32
I. Mail Merge

1. Khi nim
Mail merge l mt trong nhng tnh nng dng trn th c o ca Microsoft
Word. Hiu mt cch n gin, s dng mail merge ngha l link d liu t cc t
bng tnh Excel ra Word, da theo mu bn Word c sn.
Nh vy, Input v Output khi s dng Mail merge rt r rng:
Input:
o Bng tnh excel gm cc trng d liu mong mun
o Bn word theo mu kt qu mong mun tr v
Output:
o Bn word theo mu c sn cha cc trng d liu nhp t bng tnh excel

2. ng dng trong k ton, kim ton

i vi k ton, ng dng mail merge s gip k ton vin d dng hn trong
cng vic in phiu thu, phiu chi
i vi kim ton, mail merge l cng c v cng hiu qu v chn chn khng
th thiu dng son th xc nhn

3. Hng dn thc hin

3.1. Khi to d liu Input
To mt file excel cha cc trng d liu mong mun a vo trong th xc
nhn.
Lu file v t tn: ABC.xlsx

Page | 33
 ng thi, to mt mu th xc nhn bn word theo kt qu mong mun tr
v, cha cc trng d liu trn. Lu file v t tn: Thu xac nhan.docx

Kt qu tr v s l 3 bn word th xc nhn cha y cc trng d liu tng

ng v thay th cho cc v tr "xxx" trong mu bn word trn.
3.2. Tin hnh thc hin trn th - mail merge
3.2.1. M file word Thu xac nhan.docx lu ti my
3.2.2. Trn thanh cng c Ribbon, tab Mailings, la chn Start Mailmerge -> Step by Step
Mail Merge Wizard bt u thao tc trn th
Giao din lm vic s hin th bn phi bn word ang m, la chn d liu
mun xut ra di dng th, email messages, labels bng cch la chn vo
tng ng

Page | 34
 n next sang bc 2 a bt u la chn im bt u d liu

3.2.3. La chn im bt u d liu bng cch la chn vo tng ng

Thng thng nn s dng cch la chn u tin: "Use the current
document"

n next sang bc 3 nhp bng d liu t excel

Page | 35
3.2.4. Nhp file excel ABC.xlsx lu B1 sau khi n la chn Browse t bc ny

Kt qu tr v s l ton b trng d liu c trong file excel ABC.xlsx

c nhp vo thc hin mail merge

n next sang bc 4 in tn tng trng d liu cn nhp thay th v tr

"xxx" trn file word

3.2.5. in tng trng d liu cn nhp thay th tng v tr "xxx" trn bn word bng cch
s dng "More Items"

Page | 36
 Lu , sau mi v tr la chn more items, sau khi chn xong, n Close v di
chuyn con chut v tr xxx mi cn thay th, li tip tc la chn more
items v lp li thao tc ny cho n ht

n next sang bc 5 xem trc bn ghi 1 kt qu tr v

3.2.6. Xem trc kt qu tr v khi thay th trn 1 b d liu tng ng: Cng ty CP ABC,
S 2A Trng nh, 123.000.000 VN

Page | 37
 n next sang bc 6, complete mail merge

3.2.7. Xem ton b th trn, bng cch s dng Edit Individual letters --> All --> OK

3.3. Lu file kt qu v my
Kt qu tr v s l 1 file word, gm c 3 trang, ghi li d liu cho 3 cng ty
ABC, DEF v XYZ vi a ch v s tin tng ng nh trong file excel ABC.xlsx
to;
Lu file v my v tin hnh gi th xc nhn sau khi hon tt mail merge.

4. Mt s lu khi s dng Mail Merge trong kim ton

Ch nn s dng mail merge khi s lng th gi i l nhiu (khong t 5 th
tr ln), nu t hn, in v thay th th cng s tit kim thi gian;
Mun tr v kt qu dng s trong th xc nhn c ngn cch gia 3 ch s
vi nhau, v d: 123.000.000 th phi i nh dng trong excel v ging vi nh
dng trong word trc khi thc hin mail merge. lm c vic ny, copy s liu
t excel sang word, thay th ton b du phy thnh du chm, sau copy ngc
li t word vo excel v thc hin B2.4 tr i.

Page | 38
Mu:

Tn cng ty a ch S tin

Cng ty CP ABC S 2A Trng nh 123,000,000

Cng ty CP XYZ S 46 Phng Lit 456,000,000

Cng ty CP DEF S 15 Tam Trinh 789,000,000

Word:
Knh gi: xxx
a ch: xxx
Ti ngy 31.12.2016, Cng ty chng ti cn phi tr Qu Cng ty s tin l: xxx VND

Knh gi: Tn_cng_ty

a ch: a_ch
Ti ngy 31.12.2016, Cng ty chng ti cn phi tr Qu Cng ty s tin l: <<S_tin>>
VND

Knh gi: Cng ty CP ABC

a ch: S 2A Trng nh
Ti ngy 31.12.2016, Cng ty chng ti cn phi tr Qu Cng ty s tin l: 123000000
VND

Page | 39
II. Pivot Table

1. Khi nim

PivotTable l mt cng c dng phn tch d liu theo nhiu gc v nhiu

yu cu khc nhau t mt danh sch hay mt bng d liu. T khi d liu khng
l ban u, PivotTable c th gip bn tng hp d liu theo nhm v thu gn cc
d liu theo yu cu ca bn. iu c bit ca PivotTable l n ty chnh cc
hin th v cc trng d liu cn hin th, ty theo nhu cu phn tch ca bn. u
vo duy nht ca PivotTable chnh l danh sch hoc bng d liu m bn cn phn
tch.

2. ng dng trong k ton, kim ton

PivotTable l mt cng c v cng hu hiu i vi k ton khi tin hnh lp bo
co doanh thu theo sn lng, khu vc, sn phm, , phn tch chi ph theo tng
hng mc, theo tng thng, tng i tng tp hp chi ph hoc thm ch l h tr
rt nhiu cho vic lp bo co ti chnh.
i vi kim ton, PivotTable l khng th thiu, c bit khi bn s dng n h
tr khi tin hnh th tc phn tch (Analytical Procedure)
Nu kt hp PivotTable cng vi v biu , bn s phn tch mt cch d dng
cc bin ng v tm ra c nhng im "unusual" - nhng im bt thng khi
kim ton.
Mt vi ng dng PivotTable dng trong kim ton nh sau:
To bng tng hp doanh thu theo sn lng, khu vc, sn phm bit c
doanh thu n t mt hng no chim t trng ln nht, doanh thu khu vc no
l nhiu nht;
To bng tng hp chi ph theo tng hng mc bn cht chi ph, thng p
dng khi tin hnh kim ton chi ph bn hng, chi ph qun l doanh nghip,
chi ph sn xut chung bit c loi chi ph no chim t trng ln nht
trong c cu chi ph, c vn g pht sinh bt thng hay khng;
To bng tng hp theo di bin ng sn lng sn xut qua tng thng ca


Page | 40
 tng phn xng sn xut bit c nng sut lao ng c ng u qua
cc thng hay mang tnh cht ma v.

3. Hng dn thc hin

Yu cu: S dng cng c PivotTable hin th d liu v doanh thu ca tng loi
sn phm v tm sn phm c doanh thu ln nht c bn ra th trng t bng
thng k sau:

3.1. To 1 bng PivotTable bng cch nhn vo biu tng PivotTable Tab Insert
trn thanh Ribbon:

Page | 41
3.2. La chn vng d liu hoc bng (select a table or range) cn s dng PivotTable

3.3. Ty chn s dng (ko, th) cc trng d liu trong bng PivotTable mi hin
ra.
y, tnh tng doanh thu ca tng sn phm theo yu cu, bn lm nh sau:
Ko ct Product vo vng Row Labels
Ko ct Amount vo vng Values Area
Ko ct Country vo vng Report

Page | 42
3.4. Xem kt qu hin th t bng PivotTable

Nh vy, kt qu tr v cho thy, Chui l sn phm c doanh thu nhiu nht.

Cc bn c th thy, trng d liu Country c t trn cng v c k hiu ca
b lc, iu ny cho php bn hin th doanh thu ca tng loi sn phm tng
quc gia nh Canada, Germany khi s dng lc trng d liu .

4. Mt s lu khi s dng Pivot Table trong kim ton

Nn bng hin th PivotTable ngay trong sheet cha bng/ vng d liu
s dng Pivot, bng cch la chn Existing Worksheet v la chn bt
u B2;
Vic ny gip bn xem v chnh sa d liu mt cch hiu qu hn;
PivotTable s khng t ng update khi d liu trong bng/ vng b chnh sa,
vy nn hy lun refresh li bng PivotTable trc khi s dng cho cng vic
phn tch.

Page | 43
Mu:

Page | 44
III. Drawing Chart

1. Khi nim
Biu c dng hin th cc chui d liu s theo nh dng ha gip
vic hiu c khi lng ln d liu v mi quan h gia cc chui d liu khc
nhau tr nn d dng hn.
to biu trong Excel, bn bt u bng vic nhp d liu s cho biu trn
mt trang tnh. Sau , bn c th v d liu vo biu bng cch chn loi
biu bn mun s dng trn tab Insert.
C rt nhiu dng biu m bn c th s dng trong excel: biu ng, biu
ct, biu trn, biu vng

2. ng dng trong k ton, kim ton

Cng vi PivotTable, Biu tr thnh cng c khng th thiu trong vic phn tch
d liu i vi cc k ton vin, tr l kim ton.
Vic s dng PivotTable ra c bng d liu doanh thu theo hng thng, theo
tng mt hng, theo tng khch hng hay d liu chi ph theo tng hng mc bn
cht chi ph s ch thc s "d nhn" v "d phn tch" khi kt hp v x l chng
di dng biu .
Mt vi ng dng PivotTable dng trong kim ton nh sau:
Minh ha kt qu d liu doanh thu theo tng thng, tng khu vc, tng khch
hng qua biu ct, biu ng;
Minh ha c cu, t trng tng loi cu phn chi ph trong tng chi ph bng
biu trn;
So snh t trng tng loi doanh thu nm nay so vi nm trc qua biu
trn, biu ct.

Page | 45
3. Hng dn thc hin
Yu cu: S dng biu trn minh ha t trng tng loi doanh thu theo d
liu sau:

3.1. Bi en vng d liu mun v biu

3.2. V biu bng cch la chn dng biu mun hin th trong tab Insert
Theo yu cu, la chn biu hnh trn

Page | 46
3.3. Xem kt qu v chnh sa biu : format, i tn bng vic s dng chc nng
Chart tools trn thanh Ribbons

4. Mt s lu khi s dng Drawing Chart trong kim ton

Nn s dng kt hp cc dng biu vi nhau c th ng dng phn tch
c r rng hn. Mt s dng biu thng kt hp vi nhau nh sau: biu
trn + biu ct, biu ct + biu ng
i vi phn tch doanh thu v chi ph (bn hng, qun l doanh nghip, chi ph
sn xut chung), nht nh phi dng biu phn tch d liu, t tm ra
cc "unusual" t vic quan st biu .

Page | 47
Mu:
T
Loi doanh thu S tin trng

Doanh thu bn hng 15,000,000,000 81%

Doanh thu cung cp dch v 3,000,000,000 16%

Doanh thu khc 500,000,000 3%

Tng s 18,500,000,000 100%

T trng Doanh thu

3%
16%

Doanh thu bn hng

Doanh thu cung cp dch v

81%
Doanh thu khc

Page | 48
IV. Phm Tt Excel Thng Dng Trong Kim Ton

1. Phm tt Alt
1.1. Chnh nh dng
Alt - H - K: Chuyn nh dng k ton
Alt - H - O I: T ng gin theo chiu ngang ca ct
Alt H O A: T ng gin theo chiu cao ca dng
Alt H 9: Bt 1 ch s sau du phy thp phn
Alt H 0: Thm 1 ch s sau du phy thp phn
Alt H B A: Border tt c vin ca cc trong vng chn
Alt H B S: Ch border vin ngoi ca vng chn
Alt H V - V: Copy s cht trong excel
Alt H H: T mu cho / vng chn
Alt H H N: B t mu cho / vng chn
1.2. Chnh d liu
Alt A T: To b lc cho vng chn
Alt A C: B ton b lc ca vng chn
Alt Down C: B lc 1 trng d liu trong khi cc trng khc vn ang
lc
1.3. Chn v chnh Formular
Alt M P: Tr v v tr ca ln c gi tr hin ti
Alt N T: To bng cho vng chn

2. Phm tt Ctrl
Ctrl + Shift + #: Chuyn nh dng ngy
Ctrl + Shift + %: Chuyn nh dng phn trm
Ctrl Alt V: Hin th ca s Paste Special
Ctrl Shift +: Thm 1 dng
Ctrl Shift ~: Chuyn nh dng chung

Page | 49


Page | 50
 Li kt

Mc d ht sc c gng em n cho c gi mt cun sch hon chnh nht,
nhng vic xy ra sai st l iu kh trnh khi. Trong cun sch, chc vn s cn tn ti
nhng li sai hay nhng s nhm ln. Nu bn pht hin ra iu , SAPP Academy hy
vng c th nhn c s phn hi t bn qua sapp.edu.vn. Nhng kin ng gp ca
bn s gip SAPP hon thin cun sch trong nhng ln ti bn tip sau. Hn th na, s
cng tc ca bn cng l mt ngun cm hng quan trng nhng con ngi ang lm
vic ti SAPP c th tip tc a ra nhng sn phm hu ch hn na. Trn trng.

- Ban bin tp -





 GING VIN
Hc tp vi cc ging vin c nhiu kin thc v kinh nghim thc t ti cc hng kim
ton hng u th gii, c chia s kinh nghim v con ng ngh nghip t chnh
nhng ngi trong ngh.
Mr. Nguyn c Thi, ACCA
Hi vin ACCA
Chuyn gia t vn qun tr ri ro EY
Tr l kim ton EY
Gii nht cp quc gia cuc thi Chinh phc
nh cao ngh nghip K ton - Kim ton -
Ti chnh 2012
Hc bng Pathway to success thng
3/2012 dnh cho 10 sinh vin xut sc i
hc Kinh t Quc dn ti tr bi Vin k ton
kim ton
Hc bng FIA thng 6/2012 dnh cho sinh
vin xut sc ti tr bi ACCA Vietnam
Mr. Trng Lu Vng, ACCA
Hi vin ACCA
Trng nhm kim ton EY
Chuyn gia Kim sot ti chnh Vinpearl
Hotels and Resort Vinpearl, VinGroup
Ms. Tiu Th Thanh, ACCA
Hi vin ACCA
Chuyn gia t vn qun tr r ro EY
Hc bng ca ngn hng Tokyo Mitsubi-
shi dnh cho hc sinh xut sc nht ca mi
khoa i hc Kinh t Quc dn
Mr. Minh Hin
Trng nhm kim ton PwC
Hon thnh F1 - F8 ACCA
Mr. L Quang Hng, ACCA
Thc s Ti chnh ti i hc Huddersfield, UK
Hi vin ACCA
Trng nhm kim ton EY
Ms. Nguyn Th Ngc Trm, CPA
Hon thnh chng ch CAT, hi vin Hip
hi K ton cng chng M CPA US
Senior Accountant at Iryna Accountancy
Corporation, Oakland, California, US
Tr l kim ton Deloitte
Thc tp tr l kim ton KPMG
Ms. Nguyn Th Linh, ACCA,
VACPA
Hi vin ACCA v VACPA
Chng ch K ton trng ca Hc vin ti
chnh
TOP10 cc mn F5, F7, F8 v P2 ACCA
Prize winner F9
Trng nhm kim ton ti EY
Chuyn gia t vn qun tr ri ro EY
Ms. Nguyn Th Hng Ngc
TOP10 sinh vin xut sc t hc bng
Pathway to success 2013
Hc bng m mm ti nng sinh vin kinh
t 2013
Hon thnh t F1 - F9 ACCA
Tr l kim ton ti EY
Ms. Nguyn Phng Tho
Hon thnh 13/14 mn ACCA
Tr l kim ton kim ton Deloitte
Kim ton ni b JSC
Mr. on Huy Tun
Tr l kim ton EY
Top 5 Nh hoch nh ti chnh trin vng
do ngn hng HSBC t chc, cp quc gia,
2013
 TUYN TP KINH NGHIM

10 PHN HNH KIM TON c bn

Chu trch nhim ni dung

on Huy Tun

Bin tp ni dung
Nguyn c Thi, on Huy Tun,
Nguyn Quc Trung, L Minh Anh

Trnh by
Nguyn Vit Anh, Trn Hong Anh,
Nguyn Minh Khu, Trn Th H Phng