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CNG N THI K TON TI CHNH

(CC LP TI CHC KHA 04) Vn 1. TNH GI NGUYN VT LIU, THNH PHM.


(1) Tnh gi yu t u vo Gia thc te: Gia hach toan: (2) Tnh gi xut kho
Phng phap tnh theo gia thc te ch danh: c ap dung cho cac n v phat sinh t nghiep vu. Phng phap nhap trc xuat trc: Vat lieu nao nhap vao trc se cho ra trc ve mat gia tr Phng phap nhap sau xuat trc: Gia thanh san pham gan chat vi th trng. Phng phap bnh quan gia quyen: Phng phap he so ieu chnh

Vn 2. NH GI TI SN C NH. (1) Phng php xc nh nguyn gi, gi tr cn li ca TSC (2) Phng php khu hao TSC
a./ Phng phap khau hao ng thang: b./ Phng phap khau hao theo so d giam dan co ieu chnh: Phng phap khau hao theo so lng, khoi lng san pham :
c./

Vn 3. a. b. c. Vn 4.

K TON TIN LNG V CC KHON THEO LNG. K ton tin lng hng k K ton tin lng ngh php K ton cc khon trch theo lng

K TON CHI PH SN XUT V TNH Z SN PHM (Phng php k khai thng xuyn v k khai nh k) 1 K ton giai on tp hp chi ph SX. 2 K ton giai on tng hp chi ph v tnh Z. (Loi tr cc khon gim tr, phn b v kt chuyn chi ph, tnh Z) 3. K ton sn xut Ph.
1

( cc b phn phc v c v khng cung cp dch v cho nhau) 4. Phng php nh gi chi ph SX d dang. + Phng php nh gi d dang theo chi ph NVL trc tip + nh gi d dang theo phng php c tnh sn lng tng ng - Trng hp NVL a ht vo SX ngay t u qu trnh - Trng hp NVL khng a ht vo SX ngay t u qu trnh + nh gi d dang theo phng php 50% chi ph ch bin + nh gi d dang theo chi ph nh mc hay chi ph k hoch 4. Phng php tnh gi thnh. + PP trc tip + PP phn bc + PP n hng + PP nh mc + V cc phng php truyn thng : PP loi tr CP PP h s PP t l PP lin hp Vn 5. K TON THNH PHM V TIU TH THNH PHM 1. 2 3. Tnh gi thnh phm nhp kho v xut kho. K ton thnh phm (k khai thng xuyn v k khai nh k) K ton tiu th thnh phm v xc nh kt qu tiu th (k khai thng xuyn v k khai nh k)

Ghi ch: + cng ny ch dnh cc lp ngnh k ton kha 04 thi tt nghip + cng ch nu nhng trng tm, SV cn c kin thc c bn ca cc ni dung khc gii quyt tt bi lm. + thi t lun, khng s dng ti liu.

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