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BAI GIANG
CHNG 1
Chng 1:
Mc tiu Ni dung: 1. Hiu khi nim h 1. H thng Khi nim thng Phn loi 2. Hiu khi nim v vai 2. H thng thng tin tr ca h thng Khi nim thng tin, h thng Cu trc qun l thng tin k ton H thng thng tin trong DN trong doanh nghip Chu trnh hot ng KD 3. Hiu phm vi, mc 3. H thng thng tin k ton Khi nim HTTTKT tiu v lun chuyn Cc chu trnh x l nghip v d liu c bn trong k ton HTTTKT 4. Cc cng c k thut S dng d liu 4. S dng cng c Lu m t h thng
5. Pht trin HTTT
H thng l mt tp hp cc thnh phn kt hp vi nhau v cng nhau hot ng t c cc mc tiu nh trc. Mt h thng bt k u c ba c im sau: Cc thnh phn BP hoc c im hu hnh. Cch thc hay phng php x l. Mc tiu t n ca h thng.
Lu tr
HT TT qun l HT h tr quyt nh
QT cp trung
Vn c cu trc
HT x l nghip v QT cp c s
H thng x l nghip v
(Transacsion processing system)
H thng TT BH v TT HTTT SX H thng thng tin ti chnh H thng thng tin k ton H thng thng tin nhn lc
Thc hin k hoch sn xut Thc hin k hoch mua, nhn NVL S dng my mc, nhn lcv.v..
Thc hin k hoch ti chnh Thu, chi Chnh sch thanh ton c th v.v
Thc hin k hoch: Tuyn dng Hun luyn Chnh sch lng, thng v.v
Cc h thng ch yu
HT x l
t hng HT giao hng HT gi bn HT nghin cu th trng
Tiu th Sn xut
Lu tr
Kim sot
H thng thng tin k ton truyn thng ??? H thng thng tin k ton t chc theo hot ng ???
Nh qun tr Ngi c li ch trc tip t hot ng ca doanh nghip Ngi c li ch gin tip t hot ng ca doanh nghip
u t vn D tr Tiu th
Sn xut
Mi quan h gia cc chu trnh??
K hiu K hiu x l K hiu lu tr d liu. K hiu ny m t d liu c lu tr K hiu ngun cung cp d liu cho h thng hay ch nhn thng tin ca h thng . K hiu ny m t lun chuyn d liu hay thng tin.
S dng d liu cp 1
S dng d liu cp 2
Tp tin tr lng chnh Tnh lng nhn vin BHXH Yt KPC...
Ngi lao ng
V dng s d liu cp 0
Bc 1: M t HT hin hnh bng cc on vn m t Bc 2: Xc nh cc b phn tham gia v cc hot ng x l d liu trong mi b phn Bc 3: nh du cc hot ng x l trong mi b phn Hot ng x l bao gm: truy sut, chuyn ho, lu tr d liu. Cc hot ng nhp liu, sp xp, tnh ton, ghi chp. Cc hot ng chuyn v nhn d liu gia cc b phn khng phi l hot ng x l Cc hot ng chc nng nhp, xut, bn hng khng phi l hot ng x l.
V dng s d liu cp 0
Bc 4: Nhn din cc i tng bn ngoi h thng L cc i tng khng thc hin x l no trong HT Bc 5: V cc hnh ch nht biu din cc i tng bn ngoi V mt vng trn biu din ni dung chnh trong hot ng x l ca h thng hin hnh. V cc dng d liu ni vng trn v cc i tng bn ngoi h thng t tn cho cc dng d liu (nhn v gi d liu)
V dng s d liu cp 1
Bc 6: Lit k cc hot ng x l d liu theo trnh t din ra hot ng Bc 7: Nhm cc H x l d liu theo cc cch sau: Nhm cc hot ng xy ra cng mt ni v cng thi im Nhm cc hot ng xy ra cung thi im nhng khc ni xy ra Bc 8: V hnh trn v t tn chung cho mi nhm hot ng theo 1 ng t nu bt ni dung chnh cc hot ng trong nhm Bc 9: c li bng m t h thng v ni cc hnh trn li vi nhau theo mi lin h hp l Bc 10: B sung cc ni lu tr DL nu thy hp l
V dng s d liu cp 2 Phn cp s d dng d liu Bc 11: Tip tc nhm nh cc hot ng trong mi nhm bc 7 mi nhm nh trong mt nhm ln l cc hnh trn x l cp con cho hnh trn ln. Thc hin cc bc 8,9,10
1.4.2 Lu
Lu l cng c s dng hnh v m t ngn gn cc lun chuyn d liu, quy trnh x l trong mt h thng. C nhiu lu nh: Lu chng t Lu h thng Lu chng trnh.
Lu Chng t
Lu h thng
Lu chng trnh
Cc k hiu lu
Chng t, bo co. S sch, nht k ca h thng Hng lun chuyn ca d liu hay x l trong lu . im ni lu trong cng trang giy. im ni sang trang.
Cc k hiu lu
K hiu ny dng ghi thm cc ch thch cho cc k hiu hay ni dung trong lu . K hiu ny c hai ngha: S bt u hay kt thc lu Ch ra cc d liu hay thng tin c bt u t u hay chuyn ti u X l bng tay
X l bng my
Cc k hiu lu
Cc im ra quyt nh trong trnh t x l K hiu ny m t lu tr bng cc phng tin m h thng my c th c ghi c nh bng t, a t, a quang K hiu ny m t lu tr bng phng tin m h thng my c th truy sut trc tip khng cn tun t.
Cc k hiu lu
K hiu ny m t thng tin c hin th bng thit b Video, mn hnh, my in ch khng in ra giy K hiu ny m t vic a d liu vo h thng bng cc thit b bng bn phm, cn gt, my qut Lu tr chng t D: Phn loi theo ngy ca h s hay d liu N: Phn loi theo s ca h s hay s th t ca d liu A: Phn loi theo tn ca h s hay d liu
V d:
Ngi c nhu cu tm ng vit giy ngh tm ng gi cho k ton trng (gim c duyt) sau chuyn giy ngh tm ng duyt cho k ton thanh ton K ton thanh ton sau khi nhn giy ngh tm ng duyt lp phiu chi (2lin) lin 1 lu ti b phn theo ngy, lin 2 v giy ngh tm ng duyt chuyn cho th qu Th qu tin hnh chi tin da trn phiu chi s 2 v giy NT duyt sau ghi vo s qu tin mt, cui thng chuyn phiu chi lin 2 v giy NT duyt cho k ton tng hp K ton tng hp cn c vo phiu chi lin 2 v giy NT duyt nhp liu vo phn mm MSI, chng trnh cp nht d liu, vo nht k chi tin v s ci cc ti khon lin quan. Chng t v s sch lu ti b phn theo loi chng t
CHNG 2
C S D LIU
Chng 2:
Mc tiu 1. Hiu khi nim v vai tr ca CSDL trong HTTTKT 2. Thit k c s d liu trong HTTTKT Ni dung 1. Khi nim CSDL
Vai tr CSDL Lu khi lu tr d liu trn CSDL
2.1 C s d liu C s d liu l tp hp nhiu d liu lin quan v c lu tr vt l trong my tnh. N lin kt cc tp tin v c qun l bi mt phn mm gi l l h thng qun l CSDL
2.1.2 Nhng vn cn lu khi lu tr d liu trong mt CSDL H thng cp bc v tnh th t ca d liu H thng cp bc ca d liu c m t theo trnh t sau: Bit (h nh phn)- character (k t) vng d liu data field dng d liu (record)file/table (tp tin hay bng d liu) Database ( c s d liu)
2.1.2 Nhng vn cn lu khi lu tr d liu trong mt CSDL Cc khi nim Thc th (Entity): L mt s vt, s vic tn ti v c th phn bit c hoc thc th l mt i tng m ta cn ghi nh thng thng tin cho n. Thuc tnh (Attribute): mt d liu v mt thc th VD: tn ca tng loi hng ho, quy cch, s lng vv
2.1.2 Nhng vn cn lu khi lu tr d liu trong mt CSDL Cu trc ca d liu hay ca vng Mi lin kt gia cc tp tin
Mi lin kt mt-mt (1:1): Mt thnh phn ca thc th ny ch lin kt vi mt thnh phn ca thc th khc v ngc li. Mi lin kt mt-nhiu (1:n): Mt thnh phn ca thc th ny lin kt vi nhiu thnh phn ca thc th khc. Ngc li mt thnh phn ca thc th khc ch lin kt vi mt thnh phn ca thc th ny.
2.1.2 Nhng vn cn lu khi lu tr d liu trong mt CSDL Mi lin kt nhiu-nhiu (n:n): Mt thnh phn ca thc th ny ch lin kt vi nhiu thnh phn ca thc th khc. Ngc li mt thnh phn ca thc th khc lin kt vi nhiu thnh phn ca thc th ny.
2.2 Thit k c s d liu trong h thng thng tin k ton Yu cu mt h thng thng tin k ton:
Nhn din thng tin u ra ca h thng Tm c gii php phn cng v phn mm Qun l c, khng qu phc tp m bo b mt
2.2 Thit k c s d liu trong h thng thng tin k ton Bc 1: xc nh nhu cu thng tin Bc 2: xc nh cc thc th va thuc tnh tuong ung Bc 3: xc nh mi quan h gia cc thc th Bc 4: to s mi lin kt thc th Bc 5: chun ha mi quan h
CHNG 3
Mc tiu: 1. Hiu vai tr ca Cc thnh phn ca HT HTKSNB trong KSNB n v Mi quan h gia cc TP ca HT KSNB 2. p dng nguyn tc kim sot 2. Kim sot HTTTKT trong mi trng x l trong kim sot bng my HTTTKT
c im Ri ro Th tc kim sot chung Th tc kim sot ng dng
y Tru
tho en
Th
on
ng
3.2. Kim sot h thng thng tin k ton trong mi trng x l bng my
3.2.1 c im t chc k ton trong mi trng x l bng my
Cu trc t chc
S phn chia chc nng S hiu bit
T chc qun l
Th tc
Hn ch tip cn hin vt: quy trnh, thit b kim sot An ton k thut: Thng c thit k trong thit b An ton s dng To mi trng tt ni t thit b, nhit , m, in nng.. Ti liu hng dn s dng v x l khi khi gp s c Cc thit b lu tr ngoi phi kim tra k trc khi s dng Cc thit b phn mm kim sot an ton h thng v s dng Thng xuyn kim tra pht hin kp thi h hng, sai st thay th, sa cha thit b ph hp
Thu tuc Phan loai d lieu theo mc o yeu cau bao ve Lap thu tuc ghi d phong d lieu: nh ky thi gian; phng phap ghi d phong loai d lieu theo mc o yeu cau bao ve Tao nhan tap tin: nhan ben ngoai va nhan do may tao ieu kien moi trng a iem lu tr tap tin d phong: nhiet o, am, bui v.v Thng xuyen kiem tra d lieu lu tr
Thu tuc:
Goi kiem tra ngc lai: Call back modem Ma hoa thong tin c gi hoac truyen Network Control Log
Gian lan:
Chan ng truyen thong ong gia ngi nhan tin
Ke hoach d phong
Muc tieu. am bao HT hoi phuc nhanh khi thien tai, hoa hoan, pha hoai hoac nhng bat trac xay ra Thu tuc Mua bao hiem tai san cho he thong va trung tam d lieu Lap KH d phong Tao v tr x ly d phong; V tr lu tr DL d phong Lu tr d phong thng xuyen Xac nh cac he thong ng dung quan trong-u tien kiem soat va khoi phuc trc Phan chia trach nhiem thc hien ke hoach d phong va khoi phuc trung tam d lieu: Nhan s, qui trnh Huan luyen nhan vien x ly trong trng hop cap khan cap Thng xuyen cap nhat ke hoach d phong
D lieu au vao
KS nhap lieu
KS x ly
KS ket qua x ly
Nhp liu
Sp xp tt nghip v
In nht k
Bo co Bo co kim sot
Bo co Bo co kim sot
Bo co Bo co kim sot
Bo co Bo co kim sot
CHNG 4
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4.1 Chu trnh doanh thu cc 4.1.1 Cc hot ng kinh t trong chu trnh doanh thu
Chu trnh doanh thu gm cc nghip v k ton ghi chp nhng s kin pht sinh lin quan n vic to doanh thu v thanh ton. Cc s kin kinh t xy ra trong chu trnh doanh thu: 1) Nhn t hng ca khch hng. 2) Giao hng ha hoc dch v cho khch hng. 3) Lp ho n v ghi nhn doanh thu 4) Nhn tin thanh ton.
Thu tin
Quyt nh chnh v thng tin cn s dng: Gim thiu kh nng mt cp tin mt K ton phi thu phi xc nh c s tin khch hng thanh ton cho khon n no, ho n no, chit khu c hng Chng t v s sch s dng: Phiu thu Giy bo c
4.1.3 Bo co Bng k nghip v Bo co kim sot. Bo co c bit. Bo co khch hng. Bo co phn tch khon phi thu theo thi hn n. Bo co tin thanh ton hay bng k tin thanh ton. Bo co phn tch bn hng.
X l bng my
i vi h thng x l trn nn my tnh khng c hnh thc s m cc d liu c lu tr trong cc tp tin/ bng d liu di dng s. Dng thc rt khc bit theo cu trc tp tin v phng thc x l d liu. Bng sau minh ho cho cu trc ca cc bng d liu c s dng trong chu trnh doanh thu
MSKH, Hoten, Diachi,, SHTKPhaiThu MSLBH, SoLBH, NgayLBH Msdieukhoan, MSKH) SoLBH, MSHH, Soluong, dongia MSHH, Tenhang, quicach, donvitinh,.. , SHTKhanghoa MSPGH, Ngaygiao,, MSLBH MSPGH, MSHH, Soluong Sohoadon, Ngayhoadon, ngaydenhan, congtienhang, congVAT,, MSPGH MSHD, MSHH, soluong, dongiaban, VAT%, thanhtien
X l bng my
Quy trnh x l bn chu Quy trnh x l hot ng thu tin
Ri ro i vi chu trnh doanh thu 3. Ri ro n t hng c th c chp nhn m c nhng iu khon hoc iu kin khng chnh xc hoc t khch hng khng c ph duyt 4. Nhn vin bn hng c th cp qu nhiu hn mc bn chu cho khch hng y mnh doanh s bn hng v do lm cho cng ty phi chu ri ro tn dng qu mc
Thc hnh kim sot 1. H bn hng 1. Chng t ban a. Ch c lp khi u nhn c H ca a. Lit k giy bo khch hng gi tin c lp b. c nh s bi nhn vin nhn trc th tn ngay khi c. Vic bn chu phi m th tn nhn c chp thun bi tin b. Lit k giy b phn bn chu bo gi tin phi d. Gia c da trn c nh s bn lit k gia hin trc hnh e. c KS trc khi gi hng cho khch hng
1. Chng t ban u a. c chun b trc khi yu cu khch hng thanh ton b. c nh s trc c. Tng kim sot c thit lp cho mi kp lm vic
Thc hnh kim sot 2. Hng hoa. 2. Nhn tin a. Hoa n bn hng a. Gi hng ngy c chp nhn ton b tin nhn b. S lng c m c vo ngn hng lp b. Xc nhn bn c. Ch gi n cho khch gi tin hng khi nhn c hoa n bn hng t b phn ghi t hng
2. Nhn tin a. Gi ngn hng hng ngy ton b tin nhn c b. Xc nhn bn gi tin
3. Chi tit TK phi thu a. Chuyn s hng ngy b. Tng kim sot c thit lp hng ngy c. Bo co khch hng gi hng thng d. Bng chi tit theo thi gian c lp hng thng
Thc hnh kim sot 3. Chi tit TK phi 3. Bn hng. thu a. Tng kim sot a. Chuyn s hng c thit lp hng ngy ngy b. Tng kim sot c thit lp hng ngy c. Bo co khch hng gi hng thng
Thc hnh kim sot 4. S ci. 4. S ci 4. S ci. a. S dng chng a. S dng chng a. S dng chng t t ghi s chun t ghi s chun ghi s chun b. Tng kim sot b. Tng kim sot b. Tng kim sot c so snh c so snh hng c so snh hng hng thng ngy ngy c. Ghi nht ky c. Ghi nht ky hng c. Ghi nht ky hng hng ngy ngy ngy
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t hng Quyt nh chnh v thng tin cn s dng: Quyt nh lin quan n vic la chn nh cung cp Thng tin v hng tn kho, nh cung cp Chng t s dng Phiu yu cu hng ho, dch v n t hng Giy xc nhn n t hng ca ngi cung cp
Nhn hng Bc ny bao gm tt c cc hot ng lin quan n vic la nhn hng ho, dch v t nh cung cp: Chc nng ny gm hai hot ng chnh sau: Kim hng i chiu hng nhp
Nhn hng
Chng t s dng Phiu nhp kho Bo co nhn hng Phiu vn chuyn, phiu giao hng Ho n vn chuyn (nu thu dch v vn chuyn)
Ghi nhn n Chng t s dng Ho n bn hng Giy bo tr tin Bin lai,bin nhn, th, v
Thanh ton cho nha cung cp Chc nng ny gm cc hot ng chnh sau: La chn phng php thanh ton Xt duyt thanh ton Lp chng t thanh ton Xc nhn thanh ton Gim n phi tr
4.2.3 Quy trnh x ly nghip v X l bng tay Quy trnh x l mua chu Quy trnh x l chi tin X l trn nn my tnh Quy trnh x l nghip v mua hng bng my
ngaygiaohang,
M hng, tn hng, n gi tn, s lng tn Manhacungcap, ten, diachi, soduphaitra Sodathang, ngaydathang, soyeucaumuahang, Dathangmua manhacungcap Hangmua - (chi tit Mahang, sodathang, soluong, dongia t hng )
4.2.4 Bo co
Bng k nghip v: Bo co kim sot. Bo co c bit. Bo co cng n phi tr Bo co yu cu tin mt Bo co chnh lch Bo co nha cung cp
U quyn v xt duyt
1.Mua hng v - K ton phi tr & k ton phi Th qu hoc k ton tr NH -Th qu hoc k ton NH & k ton ghi s ci - K ton phi tr & k ton ghi s ci
Bo v an ton ti sn
Phiu nhp kho c lp khi nhn hng Phiu nhp kho c nh s trc Kim tra s lng, cht lng hng khi nhn hng Cc b phn lin quan kim tra hng mt cch c lp
Phiu chi, u nhim chi c lp da trn chng t thanh ton nh s trc Phi c k bi ngi c thm quyn (k ton trng hoc gim c)
Chng t
1. Yu cu mua hng - Da trn im b sung v s lng b sung - c chp thun nu l t hng c bit
Chng t gc Kim tra tnh y chnh xc ca b chng t gc (c bit ho n bn hng) ng du chi tin vo chng t ngay khi k sc
2. t hng mua 2. t hng mua Ch c lp khi c yu Ch c lp khi c yu cu cu mua hng mua hng c nh s trc c nh s trc Chn ngi bn t danh Chn ngi bn t danh sch sch ngi bn c chp ngi bn c chp nhn nhn Kim tra cn thn cc iu Chng t Kim tra cn thn cc kin v gi,cc iu kin khc iu kin v gi,thanh trong t hng ton ,ca t hng
CHNG 5
5.2 Phn tch h thng + Tm quan trng ca phn tch h thng + xut nghin cu h thng + Cng c phn tch h thng + Kho st s b + Nghin cu tnh kh thi + Bo co phn tch h thng
Phng thc x l
5.4. Thc hin h thng C 5 hot ng chnh xy ra trong giai on ny l: Ci t thit b Lp trnh Hun luyn Kim tra Chuyn i.