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TOM TAT:
Viee thtfc hanh tr6n phdng ke toan mo phong la vS'n di khong the thieu d eae trifdng dao tao chuyen nganh ke toan ki^m toan. Dieu nay khdng nhiJng giiip cho sinh vien du'dc thifc hanh kid'n thu'c chuyen mon ma eon difdc rdn luydn nhu'ng ky nang nghe. B&i vid't phSn tich va danh gid nhffngldiichti? viec su* dung phong ke todn m6 phong trong chu'dng trinh dao tao nganh Ketodn.
Tiif khoa: Chifdng trinh d&o tao, thu'c hanh, ke^ toan mo phong, nhu clu vide lam, phdn mim ke'toan..
1. Dat vSn de
Viet Nam dang trong tie'n trinh hoi nhap kinh te'quo'e te'mot each sau rong. Viec gia nhap nay dem dd'n cho Vidt Nam sd tii do thifdng mai, s\i t\i do ehuyen dieh lao dgng trong khu vdc,... DiJng tru'dc xu hu'dng nay, nguon nhan life cae nganh nghe ndi ehung va nhan lu'c nganh ke toan ndi ridng tai Vidt Nam dang phai do'i mat vdi khong it thach thu'c.
De dap dng nguon nhan kfc ke' toan eho thi tru'dng lao dpng thdi ky hpi nhap, doi hoi Viet Nam can phai hifdng de'n doi ngu nhan ldc ke' toan cd chuyen mon tot. co kinh nghidm, cd ky nang can thie't va chiu ap life,... mdi tan dung du'dc cac cd hpi.
Tuy nhidn. dao tao sinh vidn tot nghiep dap
u'ng yeu cau hoi nhap la td't yd'u, nhifng cung cIn chu y de'n dae diem tai VietNam hien nay. Cde doanh nghidp vita va nho chid'm ty trpng Idn, tren 90% (vi.wikipedia.org) trong tdng so cac doanh nghiep, Vdi dac diem han ehe ve nguon life tai chinh, viec dao tao Iai cho nhan sir ke' toan tai cae doanh nghiep nay rat kho thifc hien. Do v3y, sinh vien nganh K^ toan - Kiem todn khi ra trifdng can dap u'ng du'dc cong viec ngay.
Theo dd bao cua VietnamWorks - trang tuyen dung tri/c tuye'n Idn nha't Viet Nam, trong danh sach top 10 nganh nghe cd nhu cau tuyen dung cao nha't nam 2019 eo nghe ke todn. kiem toan,...
Sif trd lai nay da danh dau gan 10 nam vdng bdng trong nhdm nghe cd nhu cau tuyen dung cao cua nghe ke' toan, kiem todn.
KETOAN KIEMTOAN
D6ng thdi qua khao sat Trung tam Dif bao nhu clu nhan Idc vd Thdng tin Iao dong TP. Ho Chi Minh (Falmi) vifa thong bao ke't qua khao sat thi tnfdng lao ddng TP. Ho Chi Minh nam 2019 - dif bao nhu clu nhan lu'c nam 2020 can khoang 323.000 chS Iam viec, trong dd eo 135.000 ch6 lam vide mdi, tap trung d cac nganh: kinh doanh - thu'dng mai, dich vu - phue vu, vdn tai - kho bai, det may - gidy da, cd khi - tu" dong hda, dich vu thong tin tif van - cham sdc khach hang,..
Ld ddn vi dao tao nguon nhan life cho xa hpi, edc trifdng ndn lam gi?
Thtfc td'cho tha'y, vide dao tao chuyen nganh ketodn d Viet Nam hidn nay con nhilu bat cap, trong do, thtfa ly thuye't, thie'u thtfc hanh dtfde xem la nguyen nhan eua mpi nguydn nhdn (Nguyin VTnh Khtfdng, Doan Anh Thtf, 2014).
2, Td'ng quan v l phong ke'toan md phong 2.1. Mot sd khdi niim hqch todn ketodn vd ke todn mo phong
2.1.1. Ketodn tdi chinh
Cd nhilu dinh nghia khdc nhau ve ke' toan - ngdn ngtf eua kinh doanh; cac dinh nghia vl kd' toan luon thay do'i nham dap tfng vdi stf thay ddi cua mdi trtfdng ke'toan. Theo lien doan ke'toan quocte (IFAC):
"Ke' toan la nghd thudt eiia viec ghi chep, phan loai, tdng hdp bang phtfdng phap rieng va ghi nhdn bang tien cae nghiep vu, stf kien cd tinh chd't tai chinh va giai thieh ke't qua ciia no"
Mot dinh nghTa ve ke' toan dtfde chap nhan trong sud't ttf thap nien 1970 de'n nay la dinh nghTa dtfde trinh bay trong "Bao cdo ve ly thuye't ke toan can bdn" ban hanh bdi Vidn ke'toan vien cong chtfng Hoa Ky (AICFA).
"Ke'todn la mgt tie'n trinh ghi nhan, do Itfdng, xu' Ij; va cung ca'p cac thdng tin kinh te' nham hd trd cho cde danh gia va eae quye't dinh cua ngtfdi su'dung thdng tin".
Ke toan tai ehinh trang bi nhu'ng kid'n thtfc va ky nang nghe nghidp, dam bao cho sinh vien tot nghidp cd the' lam viec tai cac doanh nghiep, Mdn hpc nay tdp trung vao nhtfng nguyen ta'c, chuan mtfe ke' toan nham giiip sinh vidn phan tich, giai thich dtfde ban chat cua nghiep vu kinh
te phat sinh, ttf dd ghi nhan tren cac chiJug ttf, so' sdeh va cud'i cung la tdng hdp phan dnh len Bao cao Tai chinh.
2.1.2 Thuc hdnh ghi sd ke todn vd phdn mem ke todn
Thtfe hanh ghi sdke toan la vide ke'toan thtfc hien cde cdng viec cua minh hoan toan thu cdng, ttf viec lap cae chtfng tif cho de'n vide phan anh cac thdng tin do len cde sd ke' toan hen quan (Sd nhat ky, sd ehi tid't, sd eai,...) va lap cac bdo cao theo ttfng phan hanh kd'toan cu the phuc vu theo yeu cau quan iJJ kinh te tai chinh cua doanh nghiep, Hpc phan nay se giup cho sinh vien hieu dtfde quy tnnh thtfc hidn cdng vide kd' todn.
Phan mem kd' toan la he thd'ng cde chtfdng trinh dtfde lap trinh sdn nhdm thtfe hien xiJ ly tif ddng cac thdng tin kd' toan tren may vi tinh, bdt dau til khdu nhap ehd'ng ttf go'c, phan loai chtfng ttf, Xii ly thong tin tren chtfng ttf theo quy trinh eua ke' todn sau dd in ra edc sd sach ke' toan va bdo cdo ke todn. Phan mem ke toan chinh la cdng cu ttf dpng hda cong tac xu" ly thdng tin kd' todn trong ede ddn vi. Khi dp dung phan mem ke'todn vao edng tac ke' toan thi bd phan ke' toan trong ddn vi khdng con phai thtfc hien mpt each thu cong mot so'khau cong vide, nhtf: Ghi sd ke'todn ehi tid't, sd ke'toan tdng hdp, tdng hdp sd'iieu lap bao cao ke'toan; ma ehi phai thtfc hidn cac cdng viee phdn loai, bd sung thdng tin chi tid't vao chtfng ttf gd'c, nhdp dtf lieu til chtfng tH vao may, kiem tra, phan tich sd'Iieu tren eae sd, bdo cdo kd' toan de cd the dtfa ra ede quyd't dmh phu hdp.
2.1.3. Ketodn mo phong
Ke toan md phong la viec md phong cae nghiep vu, cdng viec trinh ttf thtfc hien edng viec thtfc td'eua phdng kd'toan tai mdt doanh nghidp va ttf do sinh vidn cd the thtfc hanh edc phan hanh, cong vide ke todn trdn phong ke' toan md phdng nay. Cdng vide thtfc hanh nay gidng nhtf nhan vien lam ke'todn thtfc tai phong ke toan cua doanh nghidp (ACPro).
Mdi phan hanh ke todn trong phong ke toan md phdng se tom ta't nhifng muc tieu can ndm rd.
giiip sinh vidn tap trung de hieu bai toan kinh ke dat ra.
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TAP CHi CONt THIflfNt
Sau khi sinh vien thtfc hanh tren phdng kd' todn mo phdng, sinh vien se hinh dung dtfde toan bg cdng viec kd' todn tai mot doanh nghiep. Ttf he tho'ng chtfng ttf ke'toan, sd sdeh kd'toan, bao cao tai chinh, bao cao thud'GTGT, thue'thu nhap doanh nghidp,... cac quy dinh ve thu tuc hdnh chinh, che' do bdo eao, thdi diem va ndi nop bdo cao.
2.2. Ngi dung chUOng trinh thtfc hdnh tren phong ki'todn mo phong
Npi dung chtfdng tnnh thtfc hanh tren phdng ke toan md phong thdng thtfdng dtfde thid't ke' gdm 3 ph^n gdm:
Thtfc hanh thii cdng - Thtfc hanh trdn phan mem - Thtfc hanh tren "Kho dtf lieu".
Phan thtfc hanh thii edng (lap chtfng ttf, ghi sd, Idn bdo cao bang thii cdng) ddy chinh la mdn thtfe hanh ghi so ke toan. Thtfc hanh tren phan mim chuyen dung (ttf chtfng ttf gd'e nhap lieu vao phan mem chuyen dung trdn may tinh, in cde bdo cdo) day chinh la mon ke toan may trong chtfdng trinh dao tao hidn nay.
Nhtf vay khi sii'dungphong ke'toan mo phdng thi mdn thtfc hanh ghi sd vd mdn ke' toan may dtfde tich hdp eiing ehung mdt he tho'ng dtf lieu va sinh vidn dtfde thtfc hanh tren phdng ke' toan mo phdng vdi bd dtf lieu lidn thdng va xuyen sud't trdn mdn hpe (Lay bd dtf lieu da hoan thidn ttf phan thu congde' nhdp vdo phan mem ), ti^do sinh vidn so sanh sd' lieu ket qua ctia 2 phtfdng phap (eung I ke't qua).
Phtfdng phap nay giiip eho sinh vidn hieu dtfde ban chd't sd' lidu ke' toan tif chtfng ttf, sd, tai khoan, bao cao tdi chinh, bao edo thue'.
Thtfe hanh tren "Kho dtf lieu" giup cho sinh vidn tap trung thtfe hanh toan didn vd sau sac quy trinh hach toan ke toan nhtfng loai hinh doanh nghidp nhtf: Cdng ty xay dtfng; Dich vu nha hang khdch san; Doanh nghiep san xud't; Cdng ty xua't nhdp khau. Vdi mdi loai hinh, kho dff lieu dtfde cap nhat day dii chtfng ttf thtfe trong I ky hoat dpng mdi nhd't. Dilu nay giiip sinh vien cap nhat cac ehinh sach ke' toan, thud', bao hiem.,,, khi thtfc hanh.
Thtfc hanh trdn phdng kd todn md phdng sinh
vien khong nhtfng dtfde trang bi day dii ve ly thuye't, thtfc hanh chuyen mon ma cdn dtfde ren luyen ky nang can thie't, nhtf: suf dung thidt bi van phong, ky nang giao tie'p, ky nang lam vide nhdm, tac phong Iam vide,...
3. Nhffng Idi I'ch tuf viec siJ dung phong kd' toan md phong
3.1. Lai ich ddi vdi sinh viin
Sinh vien la ngtfdi dtfde htfdng ldi nhieu nhd't tLf chtfdng trinh dao tao nay. Phdng ke toan md phdng la mdi trtfdng thtfc td' cho sinh vien hgc tap va nghidn ctfu. Cu the nhtf: Phong ke' toan md phdng thtfdng xdy dtfng ngay trong trtfdng mang de'n eho sinh vien mdi trtfdng hge tap nhtf that tai doanh nghidp, tao tdm ly td't eud'n hiit vao cdng vide kd' todn. Dac bidt, phdng ke toan mo phong giiip sinh vidn dtfde lam viec trtfc tie'p vdi cong cu phan mem ke toan, vdi chiJng ttf song va cac phtfdng tien trd giiip nghe nhin nhtf mdy Fax, may photo. Scan. Internet, ky thuat nghe ggi dien thoai, giii email,... Ren luyen cho sinh vien nhtfng ky ndng mim htfu ieh, nhtf: Ky nang Iam vide theo nhdm, ky ndng giao tid'p tfng xit, ky nang lap ke' hoaeh, ky nang van dung chinh sach ke'toan, thue',...
3.2. Ldi ich ddi vdi nhd trUdng
Xay dtfng kd' toan md phdng trong chtfdng tnnh ddo tao, gan lien giffa dao tao ly thuye't va thtfc hdnh, thtfc te'dam bao dtfde chat Itfdng dao tao theo tuyen bd chud'n dau ra eiia nganh Ke' todn - Kiem todn se khang dinh dtfde uy tin, thtfdng hieu cua nha trtfdng.
3.3. Ldi ich do'i vdi gidng vien
Day la cd hdi de giang vien tim hieu, cap nhat cac chinh sdch ke'toan, thue',.. trong bai giang.
Ddng thdi khi day trong phdng ke' toan md phdng, giang vidn thtfdng ddng vai ke' toan trtfdng, dam nhidm vide td ehffc phan cong cdng viec trong phong d ttfng thdi diem khac nhau, dam bao sinh vien dtfde thtfc hanh qua tat ca cac phan hanh, cdng vide kd'toan cua phdng ke toan md phdng. Vi \ay, ddi hoi giang vidn phdi la nhtfng ngtfdi cd trinh dp chuydn mdn cao. cd kha nang chuyen tai ngi dung kien thtfc lo'; vj phaicd kinh nghiem thtfc tidn trong nghd kc ;..,in.
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KETOAN-KIEMTOAN
3.4. Ldi ich ddi vdi nhd tuyen dung Nha tuyd'n dung ludn mong muo'n tuyen dtfde nhan stf dap tfng ngay nhu can cong viec cua doanh nghiep. Vdi chtfdng trinh dao tao thtfe hanh tren phdng ke' todn md phong, khi sinh vien ra trtfdng, nha tuydn dung khdng ma't thdi gian nhieu cho viec dao tao Iai, dong thdi nhd tuydn dung dd dang hdn trong vide Itfa chgn nhan stf ke' todn dap tfng cho nhu cau quan Iy doanh nghidp minh.
4. Ke't luan
Khdng phai ngau nhidn giao due lai cd nguyen ly "hgc di ddi vdi hanh", bdi le "hpc"
ma khdng "hanh" se trd ndn v6 ich, viec thtfc
hanh se giiip nang cao chd't Itfdng ciia vide hge.
Nhin ehung, hoat ddng thtfc hanh, thtfc tap la mgt chii trtfdng diing dan ciia cde trtfdng, tao dieu kienchosinh vien tie'p edn vdi thtfc te'cdng vide, giup sinh vien khdng nhtfng eting co'kie'n thtfc da hge ma con ren luyen tdc phong lam vide va cae ky nang mem can thiet khi ra trtfdng. Nhtfng, vide td ehtfe thtfc hien sao cho ke't qua td't nha't Iai can dd'n mdi trtfdng thtfc hanh td'i tfu. Dd chinh la phdng ke'todn md phdng.
Phong ke* toan md phong chinh la chia khoa md canh ciia viec lam cho sinh vidn kd' todn khi ra trtfdng •
TAI LH;U THAM KHAO:
1. Nguyin Thi Hue (2011), Gidi phdp ndng cao chdt luang thuc tap cua smh vien khdi kinh te. Ky y&'u hgi nghj sinh vien nghidn ctfu khoa hpc, Tru'dng DH Ngoai thu'dng.
2. Roberts, C (2009), Nhtfng y ttfdng vdi hoat dong thtfc tdp, Tgp chi Fleet Equipment, thang 9/2009, ABI/INFORM Global.
3.Nguyen Vinh Khtfdng-Doan Anh Thtf (2014), Nang cao nang Itfc nghe nghiep cua sinh vien nganh Ke'toan - Kiem todn trong bdi canh khdi nghiep hien nay. <http//tcki.ntt.edu.vn/wp-content/uploads/20l6/12/
NguyenVinhKhuong-PhungAnhThu_ST20I6pdf.>
4. Vu Thj Thanh Binh, Nguyin Thi Hdi Ly, Vtfdng Thi TuySn (2016), Nghien cdu thuc trgng vi yeu cau cong viec ketodn lai cde doanh nghiep Viet Nam. Ky ye'u hpi thao khoa hpc qudc gia. Kl todn - Kiem toan trong dieu kien hoi nhap, tham gia vdo cac hiep dinh thtfdng mai the' he mdi. Nha xuat ban Lao dpng.
5. Phan DiJc Dung (2017), Cde gidi phdp ndng cao chdt luang nguon nhdn lUc ddu ra tgi cde trUdng Dai hoc cd ddo tgo ngdnh ketodn. Hpi thao khoa hpc Bo Tai chfnh, Vu Che dp Ke'toan va kiem toan. Doi mdi phifdng phdp dao tao, cap nhat giao Uinh giang day ke'toan phii hdp vdi yeu cau cai each ke'todn u-ong giai doan mdi. Nha xuat ban Lao ddng.
6. Pham Hong Sdn (2014), Thuc tap tren "kho dS lieu phong ketodn do". Cong ty Co phan ACMAN. Nha xuat ban Lao dpng.
7. Huynh Thi Lan Vi (2017), Thuc trang vd gidiplidp hodn thien viec thUc hdnh nghe nghiep cua sinh vien ngdnh ke lodn. Hpi thao khoa hpc Bp Tai Chinh. Vu Che do Ke toan va kiem toan. Doi mdi phifdng phdp dao lao. Cap nhal giao tnnh giang day ke toan phii hop vdi yeu cau cai each ke toan trong giai doan mdi. Nha xuat ban Lao ddng.
8. Cong ty cd phin Phan mem quan ly doanh nghiep FAST (2009), Bd sdlieu ddo tao phdn mem ketodn do Fast Accounting.Edu 2010, Ha Npi.
9. Thu Thdo (2017). Vi sao sinh vien dai hpc ra trtfdng iai dia't nghiep nhan nhdn? <https://www.baomoi.i om/vi- sao-sinh-vien-dai-hoc-ra-lruong-lai-that-nghiep-nhaiJ-nhnn/c/22871811.epi>
10. Top 10 nganh hpc c6 nguy cd thai nghiep cao nha't hien nay, <hitps://laodong. vn/vieclam-mobile/top- 10-nganh- hoc-co-nguy-co-that-nghiep-cao-nlnit-hien-nay-682364.bld>
So 17-Thdng 7/2020 4 1 5
TAP CHi CONG THtflfNG
Ngay nhSn Mi: 18/6/2020
Ngay phan bi§n danh gia va su'a chffa: 29/6/2020 Ngay chap nh^n dang bai: 8/7/2020
Thong tin tdc gid:
1. ThS. L0C(NG QUE CHI
Khoa Tai chinh K6'toan, TrifSng Dai hoc C6ng nghifp thiic pham TP. Ho Chi Minh 2. TS. NGUYEN DINH KHIEM
Khoa Quan tri Kinh doanh, Trtfitng Dai hoc Nguyin M t Thanh
VIRTUAL ACCOUNTING ROOM - THE KEY FOR STUDENTS TO GET JOBS
• Master. LUONG QUE CHI Faculty of Accounting a n d Auditing, Ho Chi Minh City University of Food Industry
• Pti.D NGUYEN DiNH KHIEM Nguyen Tat Thanh University
ABSTRACT:
The practice with accounting simulations is an indispensable part in the accounting and auditing u-aining institutions. It will not only help students practice their professional knowledge but also gain practical sidlls. This article analyzes and assesses the benefits of using virtual accounting room in the accounting training programs.
Keywords; Education programs, professional practice, accounting simulations , employment needs, accounting software.
