Gi 108Tr J NAM D|NH, ruAu 20ls LOI GIOI TIIIEU Nguy0n b7 kC to6n ld co sd, nOn tang quan trgng nhAt cta khoa hgc kti toan nOi riOng vd khoa hQc kinh t6 n6i chung Hoc phdn nguy6n bi kC torln ld hgc phA[.]
Gi:108Tr J NAM D|NH, ruAu 20ls LOI GIOI TIIIEU Nguy0n b7 kC to6n ld co sd, nOn tang quan trgng nhAt cta khoa hgc kti toan nOi riOng vd khoa hQc kinh t6 n6i chung Hoc phdn nguy6n bi kC torln ld hgc phAn co s0 nganh cung c5p c6c ki6n thric co ban vC kti toan nhu mQt s6 v6n dE chung cria kti todn, phucrng ph6p chimg tu kti torln, phucrng ph6p tinh giri, phucrng ph6p tdi khoan k6 toan, phuong ph6p t6ng hqrp vd cdn AOi t6 torin, k6 to6n mQt sO qu6 trinh kinh doanh chri y6u, s6 vd hinh thric k6 to6n Nhiing kii5n thric co bin ld nAn tang, girip cho sinh vi6n c6 th€ hgc t6t c6c hgc phan thuQc ki6n thrlc co s& ngdnh, ki(in thric ngdnh vd vfln dUng chring vdo c6ng t6c chuy6n m6n nghiQp vq cria minh Nhim tao tli6u kiQn cho sinh vi€n Khoa Kinh ttl - trucrng Cao tting Cdng nghiep Nam Dinh hQ cao ding c6c chuy6n nginh: K6 toen, Quin tri kinh doanh vd tdi chinh ngdn hing hgc t4p vi thyc hdnh nguy6n ly kC to6n, nh6m bi€n so4n khoa kinh ttl tt5 bi6n soan cu5n gi6o trinh'Nguy0n ly k6 toiln" NQi dung gi6o trinh g6m pnan ty thuytit vd thyc hanh PhAn ly thuytit g6m chuong, cg th6 nhu sau: Chucrng 1: Nhlrng v6n dA chung ve kiS to6n Chuong 2: Phucrng ph6p chimg tu ktl toan Chuong 3: Phuongph6p tinh giri Chucrng 4: Phrrcmg ph6p tdi khoAn ki5 to6n Chuong 5: Phucrng ph6p tdng hgp - c6n t16i kti to6n Chuong 6: K6 to6n c6c qu6 trinh kinh doanh chu y6u Chuong 7: Sd k6 toAn vd hinh thric kti to6n 86 cgc cria firng dung;t6m tit chucrng dugc trinh bdy theo nQi dung chinh: Mpc ti6u; nQi chucmg; cdu h6i 6n t4p; bdi tflp; hu6ng d6n t.u hgc vd nQi dung th6o lu4n Phan thgc hdnh bao gdm bdi thgc hanh, m6i Uai thgc hdnh sffi ld cicbdi tfp k! nlng c6 li€n quan d6n c6c phucmg ph6p kti toan Girio trinh dO cQp tltin t6t ci nhirng vAn AC v6 nguy6n ly kC to6n tir co bin dtin nh6 girip vi€n rdn luyQn c6c ndng cao Tir d6, sinh vi€n'vfln dgng clugc nhirng ki6n thric dd dugc hgc vdo nghiCn criu c6c hgc phdn chuy6n m6n cta nginh vd img dUng c6 hiqu qui viro ho4t dQng thyc uen sau Trong qu6 trinh biOn so4n, tap th6 tdc giir da c6 ging t?p hqp dAy dir nhiing nQi dung cria m6n hgc Tuy nhi0n, t16y ld mQt m6n hgc c6 pham vi rQng vd phric t4p nOn kh6ng thtl trrlnh khoi nhirng khiilm khuyt5t R6t mong duoc sg d6ng e6p ! ki6n cta c6c thdy cric c6! Nam Dlnh, ngd! 20 thdng ndm 2015 Tfp th6 thc gih bi6n so4n LC ThiBich Hucrng Nguy6n Thi Thu HiAn i MUC LUC Trang Lcri gi6i thiQu MBc lgc tit Danh mgc cic chu vi6t Danh mgc cic bing, hinh v6, scr I tlii PhinA-Lythuy6t Chuong 1: Nhimg vdn tld chung vd k6 toan 1.1 Kh6i niQm vA l.l.l tti torin Kti torin 1.1.2 fiS torin tdi chfnh 1.1.3 Kti to6n quin 1.1.4 Dcm tri vi te torin Kj,kti to6n 1.1.6 Thudc tidin tQ l0 l0 l2.D6ituqng 11 1.1.5 cria kti toan 1.2.1 D6i tuqng kti to6n 11 1.2.2 D6i tuqng sri dpng thdng tin kti toan t9 1.3 Vai trd, chric rtog, nhiQm vq cria ttl toan 1.3.1 Vai trd cria k5 to6n 1.3.3 Nhiem vp 20 tti toan 1.3.2 Chric ndng cria 20 cta kti toan 20 2t 2t 2l 1.4 Circnguy6n t6c k6 to5.n co b6n l.4.l.Nguy6n tic co scy d6n tich l.4.2.Nguy0n t6c ho4t dOng liOn tuc l.4.3.Nguy6n tic gi6 g6c l.4.4.Nguy6n tic pht 20 22 22 hgrp l.4.5.Nguy6n tac nhAt qu6n 23 l.4.6.Nguy6n tic thfln trgng 23 l.4.7.Nguy6n tic trgng y6u 23 1.5 C6c phuong ph6p ki5 toan 24 1.5.1 Phucrng ph6p chimg tu k6 torln 24 1.5.2 Phucrng ph6p tinh giri 24 1.5.3 Phucrng ph6p tdi khoAn kti to6n 24 1.5.4 Phucrng ph6p t6ng hqrp - cdn t16i Tom tit nQi dung t