Kinh ti & Chinh sack
NGHIEN c u t ! ITNG DUNG MO HINH PHONG THU'C HANH KE TOAN AO PHUC VU DAO TAO NGANH KE TOAN
CHO SINH VIEN TRlTOfNG DAI HOC LAM NGHIEP
Hoang Vu Hai, Doan Thi HanThS. Truang dgi hoc Ldm nghiep
TOM TAT
Phong k6 toan ao la viec mo phong cac nghiep vu, cong viec trinh t\t thuc hien cong viec ciia phong ke toan tai mot doanh nghiep va tir do sinh vien co the thuc hanh cac phan hanh, cong viec kk toan tren phong ka toan ao nay. Cong viec thuc hanh nay giong nhu viec hg lam ke toan thuc tai phong kS toan cua doanh nghi?p. Moi phan hanh ke toan trong phong ke toan ao s6 torn tat nhung muc tieu can nam ro, giiip sinh vien tap trung de hifiu bai toan kinh ke dat ra. Sau khi sinh vien thuc hanh tren phong ke toan ao, sinh vien se hinh dung duoc toan bo cong viec ke toan tai mot doanh nghiep, tir he thong chung tu kk toan, s6 sach ki toan, bao cao tai chinh, bao cao thue GTGT, thue thu nhap doanh nghiep, cac quy dinh ve thii tuc hanh chinh, che do bao cao, thoi diem va nai nop bao cao.
Tir khoa: Phong ke todn, td chirc cong tdc ki todn, thitc hanh ke todn.
I. DAT VAN DE
Trong chuang trinh hgc ciia sinh vien nganh ke toan, viec thuc hanh ghi sd ke toan va ke toan may ddng vai trd rat quan trpng ddi vdi viec hinh thanh ky nang nghe nghiep cho sinh vien nganh ke toan. Tuy nhien trong qua trinh giang day hien tai, viec hudng dan thuc hanh ke toan cho sinh vien cdn mdt sd ban chd. Mdn hgc ly thuyet chi giang day chu yeu ngi dung hach toan cho sinh vien, khdng gin vdi thuc hanh. phan thuc hanh Bai tap ldn chii ygu la hach toan va vao sd, do sd tiet qua it khdng thd dua phan td chiic ke toan va td chiic chung tu, td chiic sd dly dii vao dugc. Phin thuc hanh Kd toan may chii yen la cac thao tac ky nang su dung phan mem.
Sinh vien ra trudng ngoai phan ly thuydt cac em dugc hpc thi cac em ciing phai nim ro cac quy trinh, cdng viec va thuc tiln thuc hien cdng tac ke toan tai dan vi.
Tir thuc tien va yen cau nhu vay, viec md phdng lai md hinh mdt bd may ke toan trong doanh nghiep de sinh vien cd the true tiep tham
gia cdng viec nhu mdt ke toan vien la can thiet.
Tu dd giiip sinh vien cd the biet dugc mdt phdng ke toan d doanh nghiep dugc td chiic nhu the nao, cac cdng viec cu the cua nhan vien ke toan, cac each td chiic, ghi chep chung tir, each td chiic ghi chep sd sach ke toan, each lap cac bao cao cd lien quan...gidng nhu thuc tien cua mpt doanh nghiep.
Xuat phat tur tim quan trgng va y nghia dd vide nghien ciiu: "X^ dimg mo hinh phong thtrc hdnh ke todn do phtic vu thuc hdnh, thuc tap nghe ke todn cho sinh vien Truang dgi hgc Ldm Nghiep " la can thiet va cd tinh kha thi cao.
Nghien ciiu da xay dung dugc md hinh thuc hanh ke toan cho sinh vien. Bang each thuc hanh ghi chep tren cac mau chiing tir, phan anh vao cac sd ke toan dua tren toan bp cac nghiep vu kinh te phat sinh tai mdt doanh nghiep. Tii dd giiip sinh vien hidu dugc mpt each tdng quat nhimg ndi dung nghiep vu phat sinh tai doanh nghiep, cd the thuc hien cac budc cdng vide lien quan den td chiic cdng tac kd toan thuc hien lap va ghi chep chiing tu, sd sach ke toan trong mdt doanh nghiep. Tu do nang cao
120 TAP CHI KHOA HQC VA CONG NGHE LAM NGHIEP SO 3 - 2014
Kinh ti & Chinh sdch ky nang thuc hanh kd toan cua sinh vien tren
cac chiing tii va sd sach kS toan thuc t8.
n. NOI DUNG, PHU'ONG PHAP NGHIEN CUtJ 2.1. Noi dung nghien cuu
Nghien cuu dugc thuc hien tren ca sd nghien ciiu thuc t8 td chiic cdng tac k6 toan tai doanh nghiep san xuit thdng thudng bao gom khau td chiic bd may kd toan, td chiic chiing tii ke toan, td chiic tai khoan kd toan, td chiic sd ke toan trong dieu kien thuc hien k6 toan thu cdng va thii nghiem ke toan tren may vi tinh.
Nghien cuu xay dung md hinh phdng thuc hanh ke toan ao dugc thuc hien can cii vao thuc te td chiic cdng tac ke toan va cac nghiep vu kinh td phat sinh tai phdng ke toan trong mdt doanh nghiep san xuat thdng thudng va can cii vao luat, che dp tai chinh ban hanh bao gdm; Luat ke toan, cac Chuan muc ke toan, cac Che dp ke toan hien hanh... ap dung trong cac doanh nghiep dieo quydt dinh 15/2006/QD- BTC ngay 20/3/2006 cua Bd Tai chinh, cd sua ddi bo sung theo didng tu 244/2009/TT-BTC ngay 31 thang 12 nam 2009 cua Bg Tai chinh.
Ndi dung cu the ciia nghien ciiu:
- Xay dung md hinh bd may ke toan trong 1 doanh nghiep san xuat gia dinh
- Xay dung quy trinh sii ly nghiep vu trong BMKT
- Xay dung bd man sd sach sii dung trong thyc hanh thuc tap
Tidn hanh thii nghiem ap dung cho 1 nhdm SV qua cac hinh thuc ke toan thu cdng va ke toan tren may tai trudng dai hpc lam nghiep - Xay dung bd tai lieu hudng dan thyc hien - Cac giai phap dd xuit dd ap dung 2.2. PhiroTig phap nghien cihi
Xuit phat tir muc tieu va ddi tugng nghien ciiu cua dd tai, dk tai nay sii dung nhiing phuang phap chinh sau:
Phuang phdp thu thap so lieu vd thong tin
Day la phucmg phap cho phep xac dinh ro cac van de can giai quyet trong pham vi nghien ciiu:
+ Phucmg phdp thu thap so lieu, thong tin thir cdp
- Thu thap va nghien ciiu td chuc cdng tac ke toan, cdng vide, va cac nghiep vu kinh te phat sinh tai phong ke toan cua doanh nghiep san xuat.
- Thu thap cac chiing ttr va sd ke toan cd lien quan den cac nghiep vu kinh td phat sinh trong doanh nghiep san xuit
- Cac van ban quy pham phap luat lien quan den che dp ke toan doanh nghiep hien hanh.
+ Phucmg phdp thu thdp so lieu vd tliong tin sa cdp
- Phdng van:
Ddi tugng cung cap thdng tin la cac doanh nghiep san xuat cd td chiic cdng tac ke toan rieng de thu thap thdng tin chimg ve doanh nghiep va ve cdng tac ke toan phin hanh cu thi tai cac doanh nghiep.
- Trao ddi va thao luan;
Sau khi cd dupe nhiing thdng tin, sd lieu can thiet phuc vu cho viec xay dyng md hinh phdng thyc hanh ke toan ao, td chiic trao ddi, thao luan tai Bd mdn Tai chinh ke toan va Khoa Kinh te va QTKD de thdng nhit phuang an xay dyng va hoan thien md hinh phdng thyc hanh ke toan ao phuc vu thyc hanh mdn hgc Ke toan phii hpp vdi thyc tien.
- Phuang phap tham van chuyen gia:
Can thidt phai ap dung phuang phap nay nham tham van cac chuyen gia cd nhieu kinh nghiem trong ITnh vyc nghien ciiu ciia de tai de xay dyng dupe bg co sd dii lieu phuc vu thyc hanh mdn hpc Kd toan phii hgp thyc tiln...
Ben canh dd, viec tham van chuyen gia la het siic can thiet cho hoan thien bg ca sd dii lieu dudi cac hinh thiic trao ddi tryc tilp, E- mail, dien thoai, phdng vin true tilp, trao ddi nhdm...
TAP CHi KHOA HQC VA CONG NGHE LAM NGHIEP SO 3-2014 121
Kinh ti & Chinh sdch
Phuang phdp xie ly so lieu vd phdn tich thong tin
Cac sd lieu thu thap dugc kiem tra va xu ly phuc vu viec xay dung bd co sd du: lieu phuc vu thyc hanh mdn Ke toan. Cac sd lieu thu thap se dugc xii ly va phan tich ca ve mat dinh tinh va dinh lugng theo cac ndi dung va muc tieu nghien ciiu da dat ra.
m. KET QUA NGHIEN CUtJ, THAO L U ^ 3.1. Khai nidm phdng thuc hanh ke toan ao
Phdng ke toan ao la viec md phdng cac nghiep vu, cdng viec trinh ty thuc hien cdng viec cua phdng ke toan tai mdt doanh nghiep va tir do sinh vien cd the thuc hanh cac phan hanh, cdng viec ke toan tren phdng ke toan ao nay. Cdng viec thyc hanh nay gidng nhu viec hp lam ke toan thyc tai phdng ke toan cua doanh nghiep.
Mdi phan hanh ke toan trong phdng ke toan ao se tdm tat nhiing muc tieu can nam ro, giup sinh vien tap trung de hieu bai toankinh kd dat ra.
Sau khi sinh vien thuc hanh tren phdng ke toan ao, sinh vien se hinh dung dupe toan bd cdng viec ke toan tai mdt doanh nghiep. Tu he thdng chiing tu ke toan, sd sach ke toan, bao cao tai chinh, bao cao thud GTGT, thud thu nhap doanh nghiep, cac quy dinh vd thii tuc hanh chinh, che dp bao cao, thdi diem va ncri nop bao cao.
3.2. Noi dung thirc hanh tren phdng ke toan ao Phdng thuc hanh ke toan ao dupe md phdng va dua ra nhirng yeu cau de sinh vien thyc hanh gidng nhu cdng viec thyc te tai doanh nghiep.
Tir viec md phdng phdng thuc hanh kl toan ao va nhu can thuc te cua xa hgi, smh vien dugc thuc hanh tren bd chiing tir sd sach, bao cao thu cdng va thyc hanh tren phan mem ke toan chuyen dung tich hgp phan mem Hd trp ke khai thue ciia Tdng cue Thud.
a. Thuc hdnh thu cong
Sinh vien thuc hanh ke toan tren bd chiing tir sd sach kd toan, bao cao tai chinh, bao cao thui thu cdng theo he thdng biiu mau da dugc xay dyng va td chiic luu trii chuan ciia phdng thyc hanh kl toan ao.
b. Thuc hdnh tren phdn mem ke todn Sau khi siiih vien thyc hanh thu cdng da nam dupe toan bp nhiing cdng viec ciia mpt ngudi ke toan, yeu ciu cua phdng ke toan. Tu dd sinh vien tien hanh thyc hanh tren may tinh cd cai dat phan mem ke toan chuySn dung tich hop cung phan mem Hd trp ke khai thue theo quy dinh ciia Tdng cue Thue.
Thuc hanh xong tren phan mem giiip cho sinh vien nam dugc cdng cy phan mem ke toan de tii do giiip cho sinh vien thyc hien cdng viec mdt each tdt nhat, nhanh nhat vdi cdng viec ke toan ciia mgt doanh nghiep.
Phan mem ke toan chinh la cdng cu ty ddng hoa cdng tac xu ly thdng tin ke toan trong cac don vi. Khi ap dung phan mem ke toan vao cdng tac kd toan thi bd phan ke toan trong don vi khdng cdn phai thuc hidn mdt each thii cdng mdt sd khau cdng viec nhu: ghi sd ke toan chi tiet, sd ke toan tdng hpp, tdng hpp sd lieu lap bao cao ke toan; ma chi phai thuc hien cac cdng viec phan loai, bd sung thdng tin chi tilt vao chiing tir gdc, nhap dii lieu tii chiing tii vao may, kiem tra, phan tich sd lieu tren cac sd, bao cao ke toan de cd the dua ra cac quyet dinh phii hgp.
3.3. Dieu kien xay dung phong thirc hanh ki to^n ao
a. Ve ca sa vgt chat
Phdng kd toan se dupe thilt kl va bd tri nhu mdt phdng lam viec cua kl toan tai cac doanh nghiep vdi day dii cac thilt bi va didu kien lam viec nhu: ban, tu dung tai lieu, dien thoai, fax, may phd td, may tinh cd cai dat phin mdm kl toan chuyen nganh, may in, chung tir kl toan, van phdng pham,...
Chd ngdi va ghe lam viec theo tieu chuin van phdng danh cho sinh vien, 01 bg ban, ghd 122 TAP CHI KHOA HQC VA CONG NGHE LAM NGHIEP SO 3 - 2014
Kinh ti & Chinh sdch danh cho giao vien. Ban cho sinh vien phai
dam bao sinh vien vira ghi chep, lap chiing tir ke toan vira sii dung may tinh d l cap nhat thdng tin vao p h i n mdm k l toan dugc.
May vi tinh danh cho sinh vien thyc hanh va I may chu danh cho giao vien. Cac may tinh dupe cai dat phan mdm k l toan chuyen nganh:
b. Tdi lieu thuc hdnh cda hpc vien - Ndi dung chuang trinh thyc hanh tren phdng ke toan ao.
- Bd tai lieu md phdng phdng ke toan ao.
- Bp dir lieu thyc hanh.
- Bd chiing tir, sd ke toan, man bao cao thud, bao cao tai chinh thyc hanh.
c. Ve nguai hoc vd ngiroi day
Sinh vien tham gia thuc hanh tren phdng diuc hanh ke toan ao se ddng vai trd nhu k l toan vien trong phdng ke toan ciia doanh nghiep va chiu su phan cdng cua k l toan tnrdng. Hp phai thyc hien day dii cac npi quy lam viec ciia phdng.
Ngudi day ddng vai fro hudng dan, hg cd trach nhiem td chiic phan cdng cdng viec trong phdng d timg thdi diem khac nhau, dam bao ngudi hpc dugc thuc hanh qua t i t ca cac phin hanh, cdng viec ke toan ciia phdng thuc hanh ke toan ao. Mat khac, ngudi day phai la nhiing ngudi cd trinh dp cao, cd kha nang chuyin tai npi dung kien thiic tdt, cd kinh nghiem thyc tien trong nghe ke toan.
Sinh vien thyc hanh se dupe chia thanh timg nhdm. Mdi nhdm cd 5 ngudi tuang iing vdi 5 ke toan ciia phdng ke toan. Trong dd, mdt sinh vien lam ke toan trudng. Trong budi thyc hanh mdi sinh vien se ddng vai la mdt nhan vien kd toan thyc hien cac cdng viec cua thudc phan hanh ciia minh. Cdng viec bao gdm lap chiing til, luan chuyen chung tir, ghi sd ke toan...Dinh ky khoan 2-3 budi thi cac sinh vien se ddi vi tri cho nhau de dam bao mdi smh vien deu dupe thuc hanh d tat ca cac vi tri. Cudi ciing thi cac sinh vien se ciing tdng hgp sd lieu va lap Bao eao tai chinh va Bao cao thue.
3.4. T o chirc t h y c hien md hinh phong t h u c h a n h ke toan ao
a. Td chuc bo mdy ki todn
Cdn cir vao noi dung cdc nghiep xy, viec to chiec cong tdc ke todn duac chia thanh 6 phdn Itdnh chinh:
+ Ke toan vdn bang tien;
+ Ke toan vat tu hang hda;
+ Ke toan tai san cd dinh, dau tu dai han;
-I- Ke toan tien luong, cac khoan trich theo luong;
+ Ke toan chi phi gia thanh san pham;
+ Ke toan ban hang va xac dinh kit qua kinh doanh.
Can cii vao cac phan hanh ke toan, nhdm sinh vien se ^ chiic thanh mdt bd may ke toan tuong iing vdi 1 kd toan tnrdng va 4 kl toan vien. Viec phan edng chi tiet dugc the hien qua so do 01 nhu sau:
Ke todn thanh todn - vat tu
Thyc hien lap, ky, trinh ky, hoach toan, luu chiing tir ke toan, ghi sd k l toan chi tilt phin hanh ke toan toan vdn bang tien va cac khoan thanh toan (43 nghiep vu), phan hanh kd toan vat tu (13 nghiep vu)
Ke todn TSCD - Tien luang nhdn sir Nhan sy phu trach 2 phan hanh nay thyc hien nhiem vu lap, ky, trinh ky, hach toan, luu chung tir ke toan, ghi sd ke toan chi tilt phan hanh k l toan, TSCD, CCDC cac khoan d l u tu dai ban (6 nghiep vu), lap bang cham cdng, bang luong va cac khoan trich theo luong, lap bang luong them gid, ky bang luong, chiing tir tien luong, ghi sd ke toan (5 nghiep vu).
Ke todn chi phi gid tlidnh - Bdn hdng Nhan su phu trach 2 phan hanh nay thuc hien nhiem vu lap, ky, trinh ky, hoach toan, luu chiing tir kd toan, ghi sd ke toan chi tiet phin hanh ke toan, chi tiet gia thanh (10 nghiep vu), phan hanh ke toan ban hang va xac dinh ket qua kinh doanh (8 nghiep vu).
Ke todn thui
Lap bao cao thue GTGT hang thang theo quy dinh, lap bao cao tam tinh thui thu nhap doanh nghiep theo quy, lap quylt toan thui thu nhap doanh nghiep ket thuc nam tai chinh.
T A P C H I K H O A H Q C VA C O N G N G H E L A M N G H I E P SO 3 - 2014 123
Kinh ti & Chinh sdch
Ke toan thanh toan - vat tu
Sff do 01. To chuc bp mdy ki todn
Ke toan trudng
Ke toan TSCD tien luong
Ke toan gia thanh-Ban hang
Ke toan vdn bang tien - Ke toan
thue
Sff do 02. Trinh tughi so ki todn theo hinh thuc Nhat ky chung
Chiing tir ke toan
Sd Nhat ky dac biet
SO NHAT KY Sd, the ke toan
chi tiet
SO CAI Bang tdng hpp
chi tilt
Bang can ddi sd phat sinh
Ghi chu:
BAO CAO TAI CHINH Ghi hang ngay
Ghi cudi thang, hoac dinh ky Quan he ddi chieu, kiem tra b. To chirc chimg tir ke todn
Chirng tie ke todn su dung cho mo hinh phong ke todn do duac to chiec theo cdc phdn hdnh ke todn va duac chia thdnh 2 logi:
Chiing tir ben trong: la cac chiing tir do bd phan ke toan ciia doanh nghiep lap. Vdi loai chung tir nay, can c i i v a o ngi dung nghiep vu.
sinh vien se phai lap chung t i r , ghi day dii cac ndi dung cua chiing tii theo diing h u d n g dan ciia Che dp ke toan, td chiic luan chuyin chiing tir, ghi sd ke toan va luu trii chiing tir
Chiing tir ben ngoai: la cac chimg tii do ben ngoai doanh nghiep lap. Cac chiing tir nay dugc lap sSn d l y du cac ndi dung. Sinh vien 124 TAP CHI KHOA HOC VA CONG NGHE LAM NGHIEP SO 3 - 2014
Kinh te & Chinh sdch can cii vao ndi dung cac chiing tir de phan loai
va td chiic luan chuyin chiing tir, ghi sd kd toan va luu trii chiing tir.
He thdng chiing tir kd toan can cii vao cac phan hanh va dugc td chiic theo cac phin hanh ke toan nhu sau:
- Kd toan vdn bing tien - Ke toan vat tu hang hda
- Ke toan tai san cd dinh, dau tu dai ban - Ke toan tien lucmg, trich theo luang - Ke toan chi phi, gia thanh san pham - Ke toan ban hang, xac dinh ket qua kinh doanh - Chiing tir khac
c. To chirc so ki todn
Md hinh phdng thyc hanh ke toan td chirc sd ke toan theo hinh thiic Nhat ky chung, dugc the hien qua so dd sau:
Trinh ty ghi sd dupe thyc hien nhu sau:
- Tir cac chiing tir gdc dupe phan loai theo timg pban hanh ke toan va dupe cac nhan vien ke toan hoan thien chirng tir. Sau dd, cac ke toan vien tiing phan hanh ghi vao sd ke toan chi tiet, sd nhat ky dac biet rdi chuyen cho ke toan tnrdng, ke toan hudng ghi vao sd nhat ky chung.
Tii Sd nhat ky chung va sd chi tiet, ke toan vien ghi vao sd cai Tai khoan timg tai khoan.
- Cudi thang, can cii vao Sd ke toan chi tiet, ke toan vien lap Sd tdng hgp chi tiet. Tir Sd cai tai khoan, Sd tdng hgp chi tiet, sd nhat ky dac biet, ke toan vien va ke toan trudng tien hanh ddi chieu va lap Bang can ddi sd phat sinh, Bao cao tai chinh.
Sinh vien se dupe lu3n phien lam cac phan hanh kl toan khac nhau trong cac budi thuc hanh.
Sd kl toan dugc lap theo mau san, sinh vien se td chiic he thdng sd (td chiic cac loai sd tdng hop va sd chi tiet, sd lugng sd su dung) va phan cdng viec ghi sd cho cac sinh vien khac trong nhdm. Viec ghi sd dupe thyc hien dudi hai hinh thuc: ghi sd thii cdng vii ghi s6 tren may tinh qua excel.
He thdng sd kl toan bao gdm:
/. Sd tdng hap gom co:
- Sd nhat ky chung.
- Sd cai tai khoan
2. So ke todn chi tiet gom co:
- Sd quy tien mat: TK 111
- Sd theo ddi tien gui ngan hang: TK 112 Sd chi tiet cdng np phai thu khach hang: TK 131
- Sd chi tiet cdng np phai ha ngudi ban: TK 331 - Sd chi tiet theo ddi tam iing: TK 141;
- Sd chi tiet theo doi gdp vdn cd ddng: TK 411;
- Sd chi tiet tien vay: TK311 -Sdkho(TK152;155; 156) - Sd chi tiet nguyen vat lieu: TK 152 - Sd chi tilt thanh phim: TK 155 - Sd chi tiet hang hda: TK 156
- Sd chi tilt tai san cd dinh (TK 211; 212;
213; 214).
- Sd chi tiet chi phi tra trudc, phan bd (TK 242).
- Sd chi tiet tap hgp chi phi va tinh gia thanh san phim (TK 154; 621; 622; 623; 627).
- Sd chi tiet doanh thu ban hang (TK 511).
d. To chiec Bdo cdo ke todn
* Bao cao ke toan duoc td chiic theo hai dang:
- Bao cao ke toan lap bang tay: vdi hinh thiic nay cac bao cao ke toan se dupe in ra bang giay. Sinh vien se can cir vao sd cai, sd chi tiet va cac bang ke de lap bao cao ke toan.
- Bao cao ke toan tren excel; Day la hinh thiic cac Bao cao ke toan dupe lap tren excel, Sinh vien se can cii vao sd cai, sd chi tiet va cac bang ke de lap cdng thiic tinh toan cac chi tieu tren Bao cao ke toan.
Ndi dung lap bao cao tai chinh bao gdm lap cac bao cao sau:
- Bang can ddi tai khoan.
- Bang can doi ke toan.
- Ket qua boat ddng kinh doanh.
- Luu chuyen tien te.
- Thuyet minh bao cao tai chinh.
* Bao cao thue, ke khai thue
Bao cao thue sii dung dupe lap mau san do Bp Tai chinh quy dinh, sinh vien can cu vao sd heu fcuc te nghiep vu kinh te phat sinh, can cu vao sd ke toan, cac bang ke de lap bao cao thue.
TAP CHI KHOA HQC VA CONG NGHE LAM NGHIEP SO 3 - 2014 125
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Bao cao thue dupe td chiic theo hai dang:
- Bao cao thui lap bang tay: vdi hinh thiic nay cac bao cao thue se dugc in ra bang giay.
Sinh vien se can cii vao sd cai, sd chi tiet va cac bang ke de lap bao cao thue.
- Bao cao diul tren excel: Day la hinh thiic cac Bao cao kl toan dupe lap tren excel, Sinh vien se can cur vao sd cai, sd chi tiet va cac bang ke dd lap cdng thiic tinh toan cac chi tieu tren Bao cao thue.
Cac man Bao cao thue bao gdm:
- Bao cao thue GTGT.
- Td khai tam tinh thui TNDN.
- Bao cao quyet toan thud TNDN.
- Td khai thud thu nhap cac nhan - Td khai thue mdn bai.
3.5. San pham khoa hoc cdng nghe - Bd de bai thuc hanh ke toan md phdng boat ddng kl toan ciia 1 doanh nghiep trong 1 diang va Bd hudng dan lam bai thyc hanh ke toan.
- Bd chiing tir ke toan phan anh cac ndi dung ke toan theo de bai da ra.
- Bd sd ke toan thyc hanh thii cdng.
- Bd dap an.
Viec thyc hanh tren phdng ke toan ao da dugc van hanh thii tren 2 nhdm sinh vien K56.
Mdt nhdm thyc hanh ghi sd thii cdng va mpt nhdm ghi sd tren may tinh qua phan mem excel. Ket qua thyc hanh tren 2 nhdm nhu sau:
Nhdm thyc hanh thu cdng:
- Thdi gian thyc hanh: 10 budi (30 tiet) - Nhdm sinh vien da thuc hien hoan thien bd chiing tir ke toan, td chiic ghi sd ke toan tdng hpp va chi tiet, lap dugc bao cao tai chinh va bao cao thue.
- Tat ca cac sinh vien trong nhdm deu dugc thyc hien cac phan hanh khac nhau va nam bat dugc rd ngi dimg cdng viec cua minh.
Nhdm thuc hanh tren he thdng sd excel;
- Thdi gian thuc hanh: 10 budi (30 tiet).
- Nhdm sinh vien da thyc hien td chiic he thdng sd ke toan tren excel, dat dupe cdng thiic tren he thdng sd, hoan thien bg chiing tir ke toan, td chiic ghi sd ke toan tdng hpp va chi tiet, lap dugc bao cao tai chinh va bao cao thue.
- Tat ca cac sinh vien trong nhdm ddu dugc thuc hien cac phan hanh khac nhau va nam bat dugc rd ndi dung cdng viec ciia minh.
IV. KET LUAN
Kdt qua nghien ciiu phdng thyc hanh ke toan ao dugc iing dung tai Nha trudng nhu la mdt CO sd khoa hgc trong viec nang cao chat lugng day va hoc, gan lien giira ly luan va thyc tien cho viec dao tao chuyen nganh Ke toan doanh nghiep nham dap iing theo yeu can chuan dau ra va ddi hdi ngay cang cao cua doanh nghiep hien nay.
Ngoai ra, ket qua nghien cuu cdn dupe ling dung cho viec giang day 2 hpc phan Td chiic cdng tac ke toan va Ke toan may cua chuyen nganh Kd toan. Mat khac, viec van hanh thanh cdng phdng thyc hanh ke toan ao cho dao tao nghe sinh vien nganh ke toan se md dudng cho cac he dao tao khac.
Day la md hinh dao tao gan lien gifta dao tao ly thuyet va thuc hanh, ly luan vdi thyc tien, dam bao chat lugng dau ra dap ung theo yen cau cua doanh nghiep. Bg dir lieu thyc hanh vdi 89 nghiep vu va 610 trang chiing tir, sd kd toan dupe chia thanh 6 mang nghiep vu ldn tuong iing vdi cac phan hanh ke toan lien quan trong ky cua doanh nghiep. Qua dd, sinh vien se nam bat dugc toan bd qua trinh td chirc he thdng ke toan, cac phan hanh ke toan, ndi dung thyc hanh sat vdi thuc te doanh nghiep.
Mat khac, he thdng chung tir, sd sach ke toan dugc thiet ke phii hpp vdi che dp ke toan hien hanh va thyc tien tai doanh nghiep nen se giam thdi gian tiep can thuc tien sinh vien sau khi ra trudng.
TAI LIEU THAM KHAO
1. Ngo The Chi, (2012). Gido trinh Ki todn tdi chinh. NXB Hoc vien Tai chinh.
2. Bd so lieu ddo tgo phdn mim ke todn ACMAN 2012, (2012). Cong ty C6 phan ACMAN.
4 Bg Tai chmh, (2006). Q^4t ditdi sd 15/2006/QD-BTC ngdy 20/03/2006 vi viec bcm hdnh che ^i^ todn Vi^Nam.
5. BQ Tai chinh, (2011). Thong tu sd 28/2011/TT- BTC ngdy 28/02/2011 vi viec huang dan thi hdnh mpt so dieu cua Ludt Qudng ly thui, hudng dan thi hdnh nghi dinh sd 85/2007/ND-CP ngdy 25/05/2007 vd Nghi dinh sd 106/2010/ND-CP ngdy 28/10/2010 cua Chinh phd.
6. Bo Tai chinh, (2013). Thong tu s6 45/2013/TT- BTC huong din che dp qudn ly, sir dying vd trich khdu hao tdi sdn cd dmh.
126 TAP CHi KHOA HQC VA CONG NGHE LAM NGHIEP SO 3 - 2014
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 admimstrative formalities, reporting regimes, time and destination of reporting
Keywords: A virtual accounting laboratory. Organization of accounting, practicing accountancy.
Ngirdi phan bien Ngay nhan bai Ngay phan bien Ngay quyet dinh dang
PGS.TS. Nguyen Van Tuan 23/4/2014
30/6/2014 07/9/2014
TAP CHI KHOA HOC VA CONG NGHE LAM NGHIEP SO 3 - 2014 127
