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CNG MN HC

K TON TI CHNH 1
(Financial Accounting 1) MSMH: KT211DV02 (Phin bn , ngy thng nm 20)

A. Quy cch mn hc (course specification)


1. Tn mn hc: K ton ti chnh 1 2. 3.

4. 5.

(Financial Accounting 1) M s mn hc: KT211DV02 Tng s tit : 56 tit, Trong : L thuyt : 40 tit Bi tp : 16 tit Thc hnh : 00 tit S tn ch : 03 S tit t hc : 120 tit

B. Lin h vi mn hc khc
- Mn tin quyt: KT204DV01-Nguyn l k ton - Mn trc: khng c - Mn song hnh: khng c

C. Tm tt ni dung mn hc (course description)


Mn K TonTi Chnh 1 nhm trang b cho sinh vin ngnh K Ton kin thc chuyn su v cc phn hnh k ton. Sinh vin c trnh by chi tit hn mn Nguyn L K Ton v cc nghip v, cc phng php v trnh t hch ton k ton ca mt s phn hnh k ton thc t thng xuyn pht sinh ti cc doanh nghip.

D. Mc tiu ca mn hc (course objectives)


Mc tiu ca mn hc l: 1. Sinh vin hiu r v nm bt cc khi nim v i tng k ton, nguyn tc hch ton, nhn bit c nhim v ca k ton vin i vi tng phn hnh c th. 2. Nm vng phng php hch ton nghip v kinh t pht sinh ca cc phn hnh k ton.

E. Kt qu t c sau khi hc mn ny (learning outcomes)


Sau khi hc xong mn hc ny, SV c cc k nng: 1. Hch ton thnh tho cc nghip v kinh t thng xuyn pht sinh ti mt doanh nghip.

F. Phng thc tin hnh mn hc (how to study this course?)


Ging trn lp: 40 tit, 3 tit/bui, hc ti phng l thuyt. Gi bi tp: 16 tit, 1 tit/bui, hc ti phng l thuyt. 1. Do khi lng kin thc c trang b kh nhiu trong mn hc ny, nn sinh vin phi n lc trong vic t hc. Ging vin ch ng vai tr l ngi hng dn. 2. Mn hc gm phn ging trn lp, tho lun nhm v bi tp. Bi tp c lm xen k vi phn ging l thuyt. 3. Sinh vin phi chun b bi trc khi n lp bao gm: c gio trnh nm ni dung chnh v lm bi tp c giao.

G. Ti liu hc tp
1. Ti liu bt buc Bi ging K ton ti chnh 1- Nm 2008 Tc gi: Do tp th ging vin B Mn K Ton Kim Ton Khoa Kinh T Thng Mi, trng H Hoa Sen bin son. Bi tp K ton ti chnh 1- Nm 2008 Tc gi: Do tp th ging vin B Mn K Ton Kim Ton Khoa Kinh T Thng Mi, trng H Hoa Sen bin son. 2. Ti liu khng bt buc Ch k ton DN ban hnh theo Quyt nh 15/2006 ca B Ti Chnh. Bi tp v bi gii k ton ti chnh - NXB Ti Chnh- Nm 2006 B mn K ton ti chnh Khoa K ton kim ton, Trng i Hc kinh t TPHCM. 3. Phn mm s dng Khng c.

H. nh gi kt qu hc tp mn ny (assessment)
Sinh vin hc mn K ton ti chnh 1 s c nh gi trn cc loi hnh sau:
1) Pht biu v lm bi tp: Sinh vin c khuyn khch tham gia pht biu trong gi

hc. Sinh vin c giao nhiu bi tp lm trong qu trnh hc tp mn hc. Kt qu bi tp c giao ca nhiu ln v cc ln pht biu s c thng k ly k tnh im cho sinh vin. 2) Kim tra gia hc k: 90 pht 3) Thi cui kha: 90 pht. Thnh phn Kim tra ln 1 Kim tra gia k Thi cui hc k Thi lng Tm tt bin php nh gi Trng s 10% 30% 60% 100% Thi im Tun 1 n tun 15 Tun 8 theo lch PT Theo lch PT

ng gp ca tng sinh vin Hnh thc thi trc nghim v 90 pht vit. Hnh thc thi trc nghim v 90 pht vit. Tng

* Ghi ch: Sinh vin b cm thi cui hc k nu vng qu 30%/tng s tit tham d lp hc. Lu : Sinh vin b pht hin o vn, quay cp s b im 00 cho mn hc.

I. Phn cng ging dy


Phn ny c th phi cp nht mi hc k, nu c thay i. y ghi tt c cc ging vin, tr ging tham gia qu trnh ging dy trong hc k. Th d: Cch ghi mc Phn cng ging dy 1. Thnh phn ban ging hun mn hc: GV iu phi/GV ph trch mn hc (nu c) GV 1 dy t Chng 1 n 5 GV 2 dy t Chng 6 n Chng 12 Tr ging nhm 1 Tr ging nhm 2 2. D liu phi ghi cho mi thnh vin: H v tn (c th ghi thm hc hm, hc v, chuyn ngnh) Phng lm vic in thoi Email Lch tip SV

J. K hoch ging dy

Tu n 1

u bi ging K ton vn bng tin & u t ngn hn - K ton tin mt - K ton tin gi ngn hng - K ton tin ang chuyn - K ton chi tit vn bng tin Bi tp K ton vn bng tin & u t ngn hn - Tng quan v u t ngn hn - u t chng khon ngn hn - u t ngn hn khc Bi tp K ton cc khon phi thu, tm ng & tr trc - Tng qut v cc khon phi thu - Phi thu ca khch hng - Thu GTGT c khu tr - Phi thu ni b Bi tp K ton cc khon phi thu, tm ng & tr trc - Th chp, k cc, k qu ngn hn - Phi thu khc - Tm ng - Chi ph tr trc Bi tp K ton nguyn vt liu v CCDC - Tng quan v hng tn kho - NVL & CCDC - Cc phng php tnh gi nhp & xut kho NVL - Phn b NVL & chi ph sn xut sn phm Bi tp K ton nguyn vt liu v CCDC - K ton tng hp nhp xut nguyn liu, vt liu - K ton tng hp nhp xut cng c dng c - K ton chi tit v nguyn liu vt liu, CCDC - Vng lun chuyn hng tn kho Bi tp K ton TSC Bi tp Kim tra gia k

Ti liu tham kho Chng 1

Chng 1

Chng 2

Chng 2

Chng 3

Chng 3

7 8

Chng 4

9 10 11 12 13 14 15

K ton TSC Bi tp K ton v chi ph nhn vin & an ninh x hi Bi tp K ton chi ph sn xut & tnh gi thnh sn phm Bi tp K ton chi ph sn xut & tnh gi thnh sn phm Bi tp K ton chi ph sn xut & tnh gi thnh sn phm Bi tp K ton chi ph sn xut & tnh gi thnh sn phm Bi tp Tng kt : n tp v bi tp tng hp

Chng 5 Chng 6 Chng 7 Chng 7 Chng 7 Chng 7

Phn dnh cho qun l (khng pht cho SV) H tn (cc) GV xy dng cng ln ny: Ngy hon thnh: ___/___/______ Ngi duyt cng H v Tn Chc v Ngy duyt: ___/___/______xx Lng gi cng loi: t H v Tn Chc v Ngy lng gi: ___/___/______

Ch k

Tt
Ch k (gi Bn Lng gi cng vi CMH ny)

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