Kinh ti & Chinh sdch ^NGHIEN CUtJ UlVG DUNG MO HINH PHONG x m / C HANH KE TOAN AO PHUC VV BAO TAO NGANH KE TOAN CHO SINH VIEN TRlTCJNG BAI HOC LAM NGHIEP Hoang Vii Hai, Doan Thi Han ThS Tntdng dgi hoc[.]
Kinh ti & Chinh sdch ^NGHIEN CUtJ UlVG DUNG MO HINH PHONG x m / C HANH KE TOAN AO PHUC VV BAO TAO NGANH KE TOAN CHO SINH VIEN TRlTCJNG BAI HOC LAM NGHIEP Hoang Vii Hai, Doan Thi Han ThS Tntdng dgi hoc Ldm nghiep TOM TAT Phong ke toan ao la viec mo phong cac nghiep v\i, cong vi?c trinh tir thirc hien cfing viec cua phong k^ toan tai mpt doanh nghiep va tii sinh vien co the th^c hanh cac phin hanh, cong viec ke toan tren phong k^ toan ao Cong viec thuc hanh giong nhu viec h^ lam ke toan thuc tai phong ke toan ciia doanh nghifp Moi phan hanh k^ toan phong ke toan ao se torn tat nhiing muc tieu can nam rfi, giiip sinh vien tap trung de hieu bai toan kinh ke dat Sau sinh vien thirc hanh tren phong ke toan ao, sinh vien se hinh dung dugc toan bp cong vi?c ke toan t^i m^t doanh nghi?p, tiJt h§ thfing chumg tir kS toan, so sach ki toin, bao cao tai chinh, bao cao thue GTGT, thu^ thu nhap doanh nghiep, cac quy djnh \k thu tyc hanh chinh, ehe dp bSo cao, thoi di£m va noi ngp bao cao Tir kh6a: Phong ke todn, to chirc cong tdc ke todn, thgc hanh ki todn I DAT VAN DE Trong chuang trinh hpc cua sinh vien nganh ke toan, vide thyc hanh ghi sd kd todn vd ke todn may ddng vai trd rdt quan trpng ddi vdi vi$c hinh ky ndng nghi nghiep cho sinh vien ngdnh ke toan Tuy nhien qua trinh gidng dgy hien tai, viec hudng dan thye hdnh ke todn eho sinh vien cdn mot sd han cbe Mdn hgc ly thuyit chi giang day chti ydu ndi dung hgch todn cho sinh vidn, khdng gan vdi thyc hdnh phan thyc hanh Bai tap Idn chu ylu la hach toan va vdo sd, sd tiet qud it khdng thd dua phan td chiie ke todn va td ehtic chiing tu, td ehiic sd ddy dti vdo duge Phdn thyc hdnh K I toan mdy chti ylu Id cac thao tdc ky ndng sii dung phan mim Sinh vidn tnidng ngoai phdn ly thuyit cae em dugc hge thi cdc em cung phdi ndm ro eac quy trinh, cdng vifc va thyc tien thye hien edng tac ke toan tai don vi Tir thuc tidn vd yeu cau nhu vdy, viec md phdng lai md hmh mgt bd mdy kl toan doanh nghi?p dd sinh vien ed thi tryc tilp tham 120 gia cdng viec nhu mdt ke toan vien la can thiet Tir dd gitip sinh vien cd the biet dugc mdt phdng kd todn d doanh nghiep duge to chiic nhu the nao, cdc cdng viec eu thd cua nhdn vidn kd todn, cdc cdch td chiic, ghi chep chiing tu, each td chiic ghi chep sd sach ke todn, each lap cae bdo edo cd hen quan gidng nhu thyc tien eiia mpt doanh nghiep Xudt phat tu tam quan trpng va y nghia vide nghien ciiu: "Xdy dymg mo hinh phong thijCC itdnh ki todn phuc vu thuc hanh, thuc tap nghi ki todn cho sinh vien Truang dgi hpc Ldm Nghiep " la can thiet vd cd tinh khd thi cao Nghien cdu da xay dyng duge md hinh thuc hanh ke toan cho sinh vidn Bdng each thyc hanh ghi chep tren eac mau chting tir, phan dnh vao cac sd kl todn dua tren todn bp cdc nghiep vu kinh tl phdt sinh tai mdt doanh nghi$p Tir giiip sinh vien hieu dugc mgt each tdng quat nhimg ndi dung nghiep vy phdt sinh tgi doanh nghiep, cd the thyc hien cac budc cdng viec lien quan den td chiic cdng tae kl toan, thye hien lap va ghi chep chiing tu, sd sach ke toan m^t doanh nghifp Tir dd ndng eao TAP CHI KHOA HQC VA CONG NGH$ L A M NGHBEP SO - 2014 Kinh ti & Chinh sdch ky nang thyc hanh kl todn ciia smh vien tren cac chiing tir vd sd sach kl toan thyc te n NQl DUNG, PHUONG PHAP NGHIEN CUtJ 2.1 Ndi dung nghidn cihi Nghien ciiu dugc thyc hien tren ca sd nghien ethi thyc td td chiic cdng tae kd todn tai doanh nghiep sdn xudt thdng thudng bao gdm khdu td chiic bg may kl todn, td chiie chiing tir ke todn, td chiic tdi khodn ke todn, td chiie sd kd todn dieu kidn thyc hidn kl toan thii edng vd thti nghiem kd todn tren may vi tinh Nghidn eiiu xdy dyng md hinh phdng thyc hanh kl todn dugc thuc hidn can cii vdo thyc td td chiic cdng tae ke toan va edc nghifp vu kinh te phat sinh tgi phdng kl toan mdt doanh nghidp san xudt thdng thudng vd can cii vao lugt, ehd dp tai chinh ban hdnh bao gdm: Ludt kl toan, ede Chudn muc kl todn, cdc Chd kd todn hien hanh dp dung cac doanh nghiep theo quylt dinh 15/2006/QDBTC 20/3/2006 ctia Bp Tai ehinh, ed sua ddi bd sung theo thdng hr 244/2009/TT-BTC 31 thdng 12 nam 2009 eiia Bd Tai chinh Ngi dimg eu the cua nghien eihi: - Xdy dyng md hinh bp may kd todn I doanh nghiep san xuat gia dinh - Xay dyng quy trinh sir Iy nghiep vu BMKT - Xay dyng bd mdu sd sdch sii dung thyc hdnh thyc tap - Tidn hdnh thii nghifm ap dung cho nhdm SV qua cdc hinh thtic ke toan thu edng va kd todn tren may tgi trudng dai hpe Iam nghiep - Xdy dyng bd tai lifu hudng ddn thye hien - Cde giai phap dl xudt dl dp dung 2.2 Phinmg phdp nghien ciru Xudt phdt tir mue tieu vd ddi tugng nghidn cuu cua dd tdi, de tdi su dung nhiing phuang phdp chinh sau: Phuangphdp thu thgp so ligu vd thong tin Day la phuang phap cho phep xac dinh ro cdc vdn dd can gidi quydt pham vi nghidn ciiu; -t- Phuang phdp thu thgp s6 lieu, thong tin thu cdp - Thu thgp vd nghien cuu td ehtic cdng tdc kd toan, cdng vide, va cdc nghifp vu kinh tl phdt sinh tai phdng ke toan cita doanh nghifp sdn xuat - Thu thgp cae chiing tir va sd ke toan cd lien quan den cac nghiep vu kinh tl phat sinh doanh nghiep san xudt - Cac van bdn quy phgm phdp luat lien quan din chd dd kd toan doanh nghifp hifn hdnh -^ Phirang phdp thu thgp so lieu vd thong tin sa cdp - Phdng van: Ddi tugng cung cap thdng tm la cdc doanh nghiep san xudt cd td chtic edng tde kl todn ridng de thu thdp thdng tin chung vl doanh nghifp va vd cdng tdc kl todn phdn hanh cu thi tai cdc doanh nghifp - Trao ddi vd thdo luan.' Sau cd dugc nhiing thdng tin, sd Ufu cdn thiet phuc vy cho vifc xay dyng md hinh phdng thye hanh kl toan do, td chiic trao ddi, thdo Iuan tai Bp mdn Tai chinh ke todn vd Khoa Kinh te va QTKD de thdng nhdt phuang dn xdy dyng vd hoan thien md hinh phdng thyc hanh kl toan phuc vy thye hanh mdn hge Ke toan phit hgp vdi thyc tien - Phuang phdp tham van chuyen gia: Cdn thilt phdi ap dung phuang phdp nhdm tham van edc chuyen gia cd nhieu kinh nghifm lmh vyc nghien ciiu cita dd tdi dl xay dyng dugc bd ca sd dir lifu phyc vu thyc hanh mdn hgc Ke todn phu hgp thye tidn Ben canh dd, vifc tham van chuyen gia Id het siic cdn thidt eho hoan thifn bd ca sd du lifu dudi eac hinh thiie trao ddi tryc tidp, Email, dien thoai, phdng van tryc tilp, trao ddi nhdm T^P CHI KHOA HQC VA CONG NGHE LAM NGHIEP SO - 2014 121 Kinh te & Chinh sdch Phuang phdp xir ly so lieu vd phdn tich thong tin Cac so lieu thu thdp dugc kidm tra va xu ly phye vy vifc xdy dung bd ca sd du lifu phuc vy thyc hanh mdn Ke toan Cac sd lifu thu thgp se duge xii ly va phan tich ca ve mat dinh tmh va dinh Iugng theo cac ngi dung va myc tidu nghien ciiu da ddt m KET QUA NGIIIEN ClTU, THAO LUAN 3.1 Khdi nidm phdng thuc hanh ke toan ao Phdng ke todn la viec md phdng eac nghifp vu, edng vifc trinh ty thye hifn cdng vifc cua phdng kl toan tgi mgt doanh nghiep va tir dd sinh vidn cd the thyc hdnh cde phan hanh, cdng viec ke todn tren phdng kd todn ndy Cdng viee thyc hanh gidng nhu viec hg ldm ke toan thyc tgi phdng kd todn cita doanh nghiep Mdi phdn hdnh ke todn phdng kd toan se tdm tdt nhung myc tieu can nam rd, giiip sinh vien tap tnmg de hieu bai todnkinh kd ddt Sau sinh vien thue hanh tren phdng kd todn do, sinh vien se hinh dung dugc toan bg cdng vifc ke todn tai mgt doanh nghifp Tir he thdng chiing tir ke toan, sd sdch ke toan, bao cdo tdi chinh, bdo cdo thue GTGT, thul thu nhgp doanh nghifp, cae quy dinh vd thu tue hanh chinh, ehe dp bdo cao, thdi diem va nai nop bao cao 3.2 N$i dungtfiuchanh tren phong ke toan ao Phdng thyc hanh ke toan dupc md phdng va dua nhung yeu cau de sinh vidn thyc hanh gidng nhu cdng viec thyc tl tai doanh nghifp Tir vide md phdng phdng thye hanh kl toan va nhu eau thyc tl cua xa hdi, smh vien duge thye hdnh tren bg chting tu sd sach, bdo cao thti edng va thye hanh tren phdn mim kd toan ehuyen dyng tieh hgp phin mim Hd trg kd khai thud ctia Tdng cyc Thul M Thuc hdnh thu cong 122 Sinh vien thyc hanh kl todn trdn bd chiifig tir sd sach kl todn, bao cdo tai chinh, bao cdo thud thii cdng theo he thdng bieu mau da dugc xay dyng va td chiic luu tru ehuan cua phdng thyc hanh kl toan b Thuc hdnh tren phan mem ki todn Sau sinh vien thyc hdnh thu edng da ndm dugc toan bd nhiing edng viec ciia mpt ngudi ke toan, ydu cau ctia phdng ke toan Tu dd smh vidn tien hanh thyc hdnh trdn mdy tinh cd cai dat phan mem ke todn chuyen dung tich hgp cimg phan mem Hd trg kd khai thue theo quy dinh cita Tdng cue Thue Thyc hanh xong tren phdn mdm gitip cho sinh vien ndm duge edng eu phan mem kd toan dk tir dd giup cho sinh vien thuc hien cdng vifc mdt each tdt nhat, nhanh nhdt vdi edng vice ke toan ciia mpt doanh nghiep Phdn mim ke todn ehinh la edng cy ty ddng hod cdng tae xii ly thdng tin ke toan hong cac dan vi Khi ap dyng phdn mem ke todn vao cdng tae kd todn thi bg phdn ke toan don vi khdng cdn phdi thyc hien mdt cdch thii edng mpt so khdu cdng vife nhu: ghi sd kd todn chi tilt, sd ke toan tdng hpp, tdng hgp sd lifu lap bao cao kd toan; ma chi phai thye hien cac cdng viec phdn logi, bd sung thdng tin chi tiet vdo chiing tir gdc, nhdp du lieu tir chiing tii vao mdy, kidm tra, phan tich sd lifu trdn cac sd, bao cao kd toan de ed the dua eac quyet dinh phu hgp 3.3 Diiu kifn xay dung phdng thyc faanh ke toan a Ve ca sa vgt chdt Phdng kd todn se duge thiet ke va bd tri nhu mpt phdng lam vifc eua ke todn tgi cdc doanh nghifp vdi ddy du cac thiet bj va dieu kifn lam vide nhu: ban, tu dung tdi lieu, dien thoai, fax, mdy phd td, may tinh cd cai dgt phan mdm ke toan chuydn nganh, mdy in, chiing tir kd todn, vdn phdng pham, Chd ngdi vd ghi Iam vide theo tidu chuin van phdng ddnh cho sinh vien, 01 bp ban, ghe TAP CHi KHOA HOC VA CONG NGH$ LAM NGHIfP SO - 2014 Kinh ti & Chinh sdch danh cho giao vien Bdn cho sinh vien phdi dam bao sinh vien vira ghi chep, Igp chiing tir ke toan vira sir dyng mdy tinh dd cap nhdt thdng tm vdo phdn mdm kl todn duge May vi tinh ddnh eho sinh vien thyc hdnh va mdy ehii danh cho gjdo vien Cde may tinh dugc eai dgt phan mim kl todn chuyen ngdnh: b Tdi ligu thuc hdnh cua hoc vien - Ngi dung chuang trinh thyc hanh trdn phdng ke toan - Bd tai lieu md phdng phdng kd todn - Bp dii lieu thuc hanh - Bd chiing tu, sd ke todn, mau bao edo thud, bdo cao tdi chinh thuc hanh c Vi nguai hgc vd ngu&i dgy Sinh vien tham gia thyc hanh trdn phdng thyc hdnh kd todn se ddng vai trd nhu ke todn vien phdng kd toan cua doanh nghiep vd chiu sy phdn cdng cua ke todn trudng Hp phai thye hifn day du cac npi quy ldm vifc eiia phdng Ngudi day ddng vai trd hudng ddn, hp cd traeh nhidm td ehiic phdn cdng cdng viec phdng d timg thdi didm khac nhau, dam bao ngudi hpc dugc thuc hdnh qua tdt cd cac phdn hanh, cdng vife ke todn ctia phdng thyc hanh ke toan ao Mgt khdc, ngudi dgy phdi la nhirng ngudi ed trinh dp cao, ed kha ndng ehuyen tai npi dung kidn thiic tdt, cd kinh nghiem thyc tien nghe ke todn Sinh vien thyc hdnh sd dugc chia ttmg nhdm Moi nhdm cd ngudi tuang ling vdi kl toan cua phdng ke todn Trong dd, mdt sinh vien ldm kl toan trudng Trong buoi thue hanh moi sinh vidn se ddng vai la mgt nhan vidn ke toan thyc hien cdc cdng vifc ciia thude phdn hanh cua minh Cdng vifc bao gdm lap chiing tir, Iudn chuyen chiing tir, ghi sd ke toan Dinh ky khodn 2-3 budi thi cdc sinh vidn se ddi vi tri eho dt ddm bdo mdi sinh vien ddu duge thyc hanh d tat cd eae vi tri Cudi cung thi cac sinh vidn s5 ciing tdng hgp so lifu vd lap Bao eao tai ehmh va Bao cdo thud 3.4 To chirc thirc hien md hinh phdng thyc h^nh ke toan a Td chirc bg mdy ke todn Cdn cu vdo ngi dung cdc nghiep vu, viec to chiec cong tdc ke todn duac chia thdnh phdn hanh chinh: + Ke toan vdn bdng tien; + Kd todn vdt tu hang hda; + Kd todn tai san cd dinh, dau tu ddi han; + Kd todn tien luang, cae khodn trich theo luang; + Kd todn chi phi gia san pham; + Kd toan bdn hang va xac dinh kdt qua kinh doanh Can cii vao cac phdn hdnh kd toan, nhdm sinh vidn se tb chtic Ihanh mdt bp may kdtoantuang iing vdi kdtodntmdng va ketodnvietL Viec phan cdng chi tiet dugc the hifn qua so 01 nhu sau: Ke todn todn - vgt tu Thyc hifn lap, ky, trinh ky, hoach todn, luu chiing tir kd toan, ghi sd ke toan chi tiet phan hanh kd toan toan vdn bdng tien va cdc khodn todn (43 nghiep vu), phdn hdnh ke toan vat tu (13 nghifp vu) Ke todn TSCD - Tien luang nhdn sir Nhdn sy phu trach phin hdnh ndy thyc hifn nhifm vu lap, ky, trinh ky, hach toan, luu chiing tu kd todn, ghi sd ke toan ehi tiet phdn hanh kl toan, TSCD, CCDC edc khodn ddu tu dai ban (6 nghifp vy), lap bang chdm cdng, bdng lucmg va cdc khodn trich theo luang, lap bang Iuong them gid, ky bang lucmg, chiing tir tien luang, ghi sd ke toan (5 nghidp vu) Ke todn chi phi gid thdnh - Bdn hdng Nhdn sy phu trach phan hdnh thyc hifn nhifm vy Idp, ky, trinh ky, hogch toan, Iim ehiing tir kl toan, ghi sd ke todn chi tidt phdn hanh kl toan, chi tiet gid thdnh (10 nghifp vu), phdn hanh kl toan ban hang va xdc dinh kit qua kinh doanh (8 nghiep vu) Ki todn thue Lap bdo cdo thud GTGT hang thang theo quy dinh, lap bao cao tam tinh thul thu nhdp doanh nghifp theo quy, lap quyet toan thul thu nhgp doanh nghidp ket thtic nam tai ehinh TAP CHI KHOA HQC VA CONG NGHE LAM NGHIEP SO - 2014 123 Kinh ti & Chinh sdch Sff 01 To chu-c bd may ki todn Kd todn trudng Kd todn todn - vdt tu Ke todn TSCD tidn luang Ke toan gia thanh-Bdn hang Ke todn vdn bang tien - K I toan thud Sff 02 Trinh ttf ghi sd lii todn theo hinh thire Nhgt ky chung Chiing tir ke toan Sd Nhgt ky dac biet SO NHAT KY S6CAI Sd, the ke todn chi tiet Bdng tdng hgp chi tiet Bang can ddi sd phat sinh BAO CAO TAI CHINH Ghi chu: Ghi hdng Ghi cudi thdng, hoac dinh ky Quan he ddi chieu, kilm tra b To chuc chung tir ki todn Chung tir ki todn sir dung cho mo hinh phong ke todn duac td chirc theo cdc phan hdnh ki todn vd dugrc chia thdnh logi: Chirng tir ben trong: Id edc chiing tu bd phdn kd todn cua doanh nghifp lap Vdi logi chung tir nay, can cii vao ndi dung nghiep vu, 124 sinh vidn se phai Idp chiing tir, ghi d i y du cdc ndi dung ctia chiing tu theo diing hudng ddn eua C h i dp kd todn, td chiie Iuan chuyen chiing ttr, ghi sd k l toan vd luu trii chiing tir Chiing tir ben ngodi: la cde chiing tir ben ngodi doanh nghifp lap Cdc chiing tii duge lap sin d i y dii cdc n^i dung Sinh vien TAP c m KHOA HQC VA CONG N G H ? LAM NGHIgP SO - Kinh ti & Chinh sdch ^ eii vao ndi dung cae chiing tir de phdn loai va td chtic ludn chuyin chiing hr, ghi sd kl todn va lim tru- chiing tir Hf thdng chiing tir kl toan cdn cii vdo edc phan hdnh va dugc td chiie theo cae phan hdnh ke toan nhu sau; - Ke todn von bdng tiln - Ke todn vgt tu hang hda - Ke toan tai san ed dinh, ddu tu ddi ban - Ke todn tien luong, trich theo luang - Ke toan chi phi, gid thdnh san phdm - Ke todn bdn hang, xdc djnh k^ qua kinh doanh - Chiing tir khdc c To chuc so ki todn Md hinh phdng thyc hdnh ke toan td ehtic sd ke toan theo hinh thiie Nhgt ky chung, dugc the hien qua sa sau: Trinh ty ghi sd dugc thye hifn nhu sau: - Tir cac chiing tir gde dugc phdn loai theo tung phan hdnh kd toan va duge cac nhan vien kd todn hoan tiiifn chung tir Sau do, cdc ke todn vidn timg phdn hdnh ghi vdo sd ke todn chi tidt, sd nhdt ky dac bift rdi chuyen cho kd toan trudng, ke todn trudng ghi vao sd nhdt ky chung Tir Sd nhgt ky chung va sd chi tiet, ke todn vidn ghi vao sd cai Tai khoan timg tdi khodn - Cudi thang, can cu vdo Sd kd toan chi tiet, kl todn vien lap Sd tdng hgp chi tiet Tu Sd cai tdi khodn, Sd tdng hgp chi tiet, sd nhat ky dac bift, kd toan vidn vd ke todn trudng tidn hanh ddi chilu va lap Bang can ddi sd phat sinh, Bdo cdo tai chmh Sinh vidn se duge luan phien lam cac phdn hanh kl todn khde cdc buditiiychdnh So kl toan dugc lap theo mau sdn, sinh vien se td chiic he thong sd (td chiie edc logi sd tdng hgp va sd chi tiet, so lugng sd sii dung) vd phan cdng viec ghi sd cho cac sinh vien khac nhdm Vide ghi sd dugc thyc hifn dudi hai hinh thiie: ghi sd thu cdng va ghi sd trdn may tinh qua excel Hf thong sd kd toan bao gdm: ; SS long hgp gdm co: - Sd nhdt ky chung - So cdi tdi khodn So ke todn chi tiit gom co: - Sd quy tidn mat: TK 111 - Sd theo ddi tidn giii ngan hdng: TK 112 Sd chi tidt edng ng phdi thu khdch hang: TK 131 - Sd chi tiet cdng ng phdi trd ngudi bdn; TK 331 - Sd ehi tiet theo ddi tgm iing: TK 141; - Sd chi tidt theo ddi gdp vdn ed ddng: TK 411; - Sd chi tiet tidn vay: TK311 -Sdkho(TK152;155;156) - Sd chi tiet nguyen vat lieu: TK 152 - Sd chi tiet pham: TK 155 - Sd chi tilt hdng hda: TK 156 - Sd chi tilt tai sdn cd dinh (TK 211; 212; 213; 214) - Sd chi tiet ehi phi Ira trudc, phan bd {TK 242) - Sd chi tiet tap hgp chi phi vd tinh gid thdnh san phdm (TK 154; 621; 622; 623; 627) - Sd ehi tiet doanh thu ban hang (TK511) d To chirc Bdo cdo ke todn * Bao cao ke todn dugc td chiic theo hai dang: - Bdo cdo kd toan lap bang tay: vdi hmh thiic cdc bdo cdo ke toan se dugc in bang gidy Sinh vidn se can cti vdo sd cai, sd chi tilt vd cde bang kd dd lgp bdo cdo ke todn - Bao cao ke todn tren excel: Day la hinh thiic cdc Bdo cdo kd todn dugc lap tren excel, Smh vidn se can cii vao sd cai, sd chi tidt va cdc bdng kd dd lap cdng thiie tinh toan cac ehi tieu trdn Bao cdo ke todn Ndi dung lap bao edo tai ehinh bao gdm lap cdc bao cdo sau: - Bang cdn ddi tai khodn - Bdng can ddi kd toan - Kdt qud hoat ddng kinh doanh - Luu chuyen tidn te - Thuyit minh bdo cdo tai chinh * Bao cdo thul, ke khai thul Bdo cdo thul sti dung dugc IE^ mdu san Bp Tdi ehinh quy dinh, sinh vien can cii vao sd h«i thuc tl nghifp vu ldnh te phat smh, can cii vao sd kdtodn,cdc bdng ke de lap bao cdo thue TAP CHI KHOA HQC VA CONG NGHE LAM NGHIEP SO - 2014 125 Kinh ti & Chinh sdch Bdo cao thul dugc td ehiic theo hai dang: - Bdo cdo thul lap bang tay; vdi hinh thiic cdc bdo cao thud se dugc in bdng giiy Sinh vien se ean cu vao sd eai, sd chi tidt va eae bang ke dd lap bao cao thue - Bao cdo thul trdn excel: Day la hinh thiic cae Bao cdo kd todn dugc lap tren excel, Sinh vidn se cdn cii vao sd cai, sd chi tiet va cdc bang ke dl lgp cdng thiic tinh todn edc chi tidu tren Bdo eao thue Cae mdu Bdo eao thud bao gdm: - Bdo cao thud GTGT - Td khai tgm tinh thul TNDN - Bdo cdo quyet todn thue TNDN - Td khai thul thu nhdp eae nhdn - Td khai thud mdn bdi - Tat cd cac smh vien nhdm ddii dmc thue hifn cae phdn hdnh khde va ndm bat dugc ro ndi dung cdng vide cua minh IV KET LUAN Ket qua nghien ciiu phdng thyc hanh ke toan ao duge iing dyng tai Nhd trudng nhu la mpt ca sd khoa hpc vide nang cao chdt lugng dgy va hpc, gdn liln giira ly lugn va thyc tien cho viec dao tgo chuyen nganh Ke toan doanh nghifp nham dap iing theo yeu cau chudn diu va ddi hdi cdng cao cua doartii nghifp hifn Ngoai ra, kit qua nghidn ciiu cdn dugc iing dung cho vide gidng dgy hpc phan Td chiic cdng tdc kl todn va Ke todn may cua chuyen nganh K I todn Mat khae, vifc van hdnh tiianh cdng phdng thuc hdnh kd todn cho dao tao nghd sinh vidn nganh kd todn se md dudng cho 3.5 San pham khoa hpc cong nghd cac hf dao tgo khde Day Id md hmh ddo tao gdn liln giua dao - Bp dl bai thyc hdnh kl todn md phdng boat dpng kl toan eiia doanh n ^ f p ttong tiidng tao ly thuyit va thye hanh, ly Iudn vdi thuc tidn, dam bdo ehit lugng diu dap iing tiieo va Bd hudng ddn ldm bai thye hanh ke todn yeu cdu cita doanh nghifp Bd dft lieu thyc - Bp chiing tir kl todn phdn anh cdc npi hanh vdi 89 nghifp vu va 610 trang chiing tu, dung kd toan theo de bai da sd kl todn dugc chia thdnh mang nghifp vu - B0 sd kd todn thyc hanh thu cdng ldn tuang iing vdi eae phin hdnh kd toan lien - Bg dap an quan ky ciia doanh nghifp Qua do, sinh Viee thyc hanh tren phdng ke todn da vidn se ndm bdt duge toan bg qua trinh td chirc hf thdng kl todn, cac phan hdnh ke toan, noi duge van hanh thu tren nhdm sinh vien K56 dung thyc hanh sdt vdi thyc te doanh n^hifpMdt nhdm thyc hanh ghi sd thu cdng va mdt Mat khdc, he thdng chimg tir, sd sach kd toan nhdm ghi sd tren mdy tinh qua phdn mem duge thilt kl phu hgp vdi ehe ke toan hien excel Ket qud thye hanh tren nhdm nhu sau: hanh va thyc tien tai doanh nghifp ndn se giam Nhdm thyc hanh thit cdng; thdi gian tilp can thyc tidn sinh vien sau - Thdi gian tiiyc hanh: 10 budi (30 tilt) trudng - Nhdm sinh vidn da thuc hifn hoan thifn TAI LIEU THAM KHAO bg chiing tir ke todn, td chiic ghi sd ke todn t6ng hgp va chi tidt, lap dugc bao edo tdi ehinh Ngo The Chi, (2012) Gido trinh Ke todn ldi chinh NXB HQC vien Tai chinh va bao cdo thud Bo si lieu ddo tgo phdn mem ke todn ACMAN - Tat cd cdc sinh vien nhdm ddu duge 2012, (2012) Cong ty C6 p h ^ ACMAN thyc hifn cac phdn hanh khac va ndm bit Bo Tai chmh, (2006).fib)^^ s615/2006/^^BTC n^ 2&V3/2d06vi\iecbanhdnhche(^/^todn VietNam dugc rd npi dung edng vide cua minh Bg Tai cMnh, (2011) Thong tu sd 28/2011/TTNhdm thye hanh trdn hf thong sd excel: BTC ngdy 28/02/2011 vi viec huang ddn thi hdnh mpt - Thdi gian thyc hanh; 10 budi (30 tilt) sd dieu cua Lugt Qudng ly thue hudng ddn thi hdnh nghi dinh s6 85/2007/ND-CP ngdy 25/05/2007 vd Nghi - Nhdm sinh vidn da thuc hien td chiic hf dinh s6 106/2010/ND-CP ngdy 28/10/2010 cua Chinh thdng sd kd todn trdn excel, dgt duge edng thtic pha tren hf thdng sd, hoan thifn bd chting tir kl Bo Tai chinh, (2013) Thong tu so 45/2013/rTtoan, td chiic ghi sd kd toan tdng hgp va chi tidt, BTC huong dan chi dg qudn ly, su dung vd trich khdu lap dugc bdo cdo tai ehinh va"bdo cdo thud hao tdi sdn CO djnh 126 TAP CHi KHOA HQC VA CONG NGHE LAM NGHlfiP SO - 2014 H Kinh ti & Chinh sdch CONDUCTING VIRTUAL ACCOUNTING LABORATORY FOR PRACTICING ACCOUNTANCY OF STUDENT IN FORESTRY UNIVERSITY OF VIETNAM Hoang Vu Hai, Doan Thi Han SUMMARY A virtual accounting laboratory simulates businesses and processes which are implemented a real accounting offices Therefore, practices of student in here are similar to actual tasks at accounting offices in Enteiprises Moreover, each exercises in the laboratory will summary a target which students must achieve,so they will focus on the requiring economic problem After practicing, the students can image all accounting tasks for enterprise which includes: system of Accounting documents, accounting books, financial report, reports of value-added tax, income tax of enterprise, regulations of administrative formalities, reporting regimes, time and destination of reporting Keywords: A virtual accounting laboratory Organization of accounting, practicing accountancy Ngirdi phan bien PGS.TS Nguyen Van Tuan Ngay nhgn bai 23/4/2014 Ngay phan bidn 30/6/2014 Ngay quyet dinh dang 07/9/2014 TiM* CHI KHOA HQC VA CONG NGHE LAM NGHIEP SO - 2014 127 ... chuin van phdng ddnh cho sinh vien, 01 bp ban, ghe TAP CHi KHOA HOC VA CONG NGH$ LAM NGHIfP SO - 2014 Kinh ti & Chinh sdch danh cho giao vien Bdn cho sinh vien phdi dam bao sinh vien vira ghi chep,... quy dinh cita Tdng cue Thue Thyc hanh xong tren phdn mdm gitip cho sinh vien ndm duge edng eu phan mem kd toan dk tir dd giup cho sinh vien thuc hien cdng vifc mdt each tdt nhat, nhanh nhdt vdi... toan se tdm tdt nhung myc tieu can nam rd, giiip sinh vien tap tnmg de hieu bai todnkinh kd ddt Sau sinh vien thue hanh tren phdng kd todn do, sinh vien se hinh dung dugc toan bg cdng vifc ke