Thi gian thi 75 Phn 1 cu l thuyt 4

1) Trnh by cc l thuyt v h thng. 2) Trnh by cc ri ro hot ng trong chu trnh doanh thu, nu nhng nh hng v bin php khc phc. 3) Trnh by cc loi kim ton trong doanh nghip. 4) Trnh by l thuyt v h thng thng tin qun l. 5) Trnh by v h thng thng tin k ton v vai tr ca n trong doanh nghip. 6) Trnh by cc ri ro hot ng trong chu trnh chi ph, nu nhng nh hng v bin php khc phc. 7) Trnh by khi nim v k ton qun tr v k ton ti chnh, so snh hai loi hnh k ton ny. 8) Nu cc thnh phn ca h thng kim sot ni b. Trnh by v thnh phn mi trng kim sot ni b. 9) Nu cc thnh phn ca h thng kim sot ni b. Trnh by v thnh phn hot ng kim sot ca h thng kim sot ni b. 10)Trnh by vai tr, c th, v tr, hot ng ca kim ton ni b.

Phn 2 bi tp kim sot ni b 2

1. Trong mt cuc kim ton gn y, cng ty ABC tm ra mt vn kh nghim trng lin quan n h thng kim sot ni b. Thit hai c tnh t vn ny l 100.000.000 vi ri ro l 5%. C hai th tc kim sot c ngh hn ch ri ro. Th tc A c chi ph l 2.000.000 c th gim ri ro xung cn 2%. Th tc B c chi ph l 3.000.000 c th gim ri ro xung cn 0.7%. Nu p dng c hai th tc A v B cng lc vi chi ph l 2.500.000 ri ro gim xung cn 0.8 %. Cng ty s la chn nh th no? 2. Trong cc th tc kim sot sau y, hay phn bit th tc kim sot no l th tc (1) kim sot ngn nga, (2) th tc kim sot pht hin, (3) kim sot sa sai: a. Hon i lun phin cng vic ca nhn vin b. M h s theo di chi tit cho tng ho n bn hng cho tng khch hng. c. Phc hi cc h hng ca d liu d. Phn cng phn nhim mt cch y i vi cc nhn vin ph trch mi b phn k ton e. Kim k hng tn kho v x l chnh lch gia s k ton v s thc t khi kim k f. Kim tra cn thn qu trnh lm vic cng nh chng ch bng cp ca cc ng vin np h s xin vic vo cng ty. g. i chiu s ph ngn hng h. Chng t c lp lm nhiu lin v lu nhiu b phn khc nhau

3. Cng ty Hong Thanh l mt cng ty sn xut c quy m nh TP.HCM. Cng ty c mt nh my v 50 cng nhn sn xut. Cc cng nhn c tr lng theo tun. Mt tun mt ln, cc qun c cc phn xng trong nh my gi cho nhn vin tnh lng cc chng t sau: - Bng chm cng c qun c phn xng k - Danh sch cng nhn c tuyn dng v sa thi bi qun c phn xng. Nhn vin tnh lng i chiu bng chm cng vi cc th thi gian sau k sc thanh ton lng. Cc t sc c cho vo phong b v gi cho qun c phn xng. Qun c sau gi n tng cng nhn. Yu cu: Ch ra nhng yu km trong kim sot ni b i vi h thng tin lng cng ty ny. Cn khc phc nhng yu km nh th no? 4. Cng ty Ngha Pht c ba nhn vin ti vn phng. H phi thc hin nhng chc nng sau: 1. Ghi s tng hp 2. Ghi s chi tit ti khon phi tra ngi bn 3. Ghi s chi tit ti khon phi thu ca khch 4. Lp sc thanh ton cho ngi bn trnh k 5.Ghi nht k chi tin 6. Ghi nhn hng bn b tr li gim gi hng bn 7. i chiu s ph ngn hng 8. Nhn v np tin cng n khch hng thu c vo ngn hng Yu cu: a. Lit k 4 cp chc nng khng c thc hin bi cng mt nhn vin. b. Hy ch ra mt cch sp xp cng vic ph hp nht. 5. Trong mi trng tin hc ho, th tc kim sot ng dng no l hu hiu ngn chn, gim thiu, hay pht hin nhng sai phm sau: a. Nhn vin k ton tin lng khi nhp vo thi gian lm vic trong tun ca mt cng nhn vo trong phn mm, thay v nhp 49 h nhp l 94 h b. Nhn vin bn hng nhp sai m hng khi lp lnh bn hng cho mt n t hng c. K ton nhp nhp sai k t r thay v nhp s 4 trn mt nhp liu khi khai bo khch hng mi. d. Nhn vin bn hng t my tnh c nhn truy nhp vo mng LAN ca cng ty, truy cp vo my ch c cha cc d liu v tin lng v in ra danh sch lng ca cc nhn vin. e. Nhn vin k ton v tnh nhp s 820015 thnh 820510 f. K ton ghi n 50 triu vo ti khon ti sn c nh nhng qun nhp vo s hiu ti khon v s pht sinh bn c. g. Trong qu trnh cp nht tp tin hng tn kho, mt nghip v bn hng vi s lng b nhp sai lm cho s d hng tn kho b m 6. Cng ty Kim Lan l mt cng ty chuyn bn cc loi g dng cho gia nh v cho xy dng, cng ty c cc th tc bn hng nh sau:

1. Khch hng m t vi mt nhn vin bn hng v kch c v s lng cc tm g cn mua 2. Nhn vin bn hng ghi chp li cc m t mt hng vo mt phiu bn hng, tnh tng tin v thu tin khch hng. 3. Th kho ly g t trong kho v chuyn ln xe ca khch hng. Nu khi lng hng l ln v nu khch hng yu cu, cng ty s vn chuyn h s hng ny. Yu cu: Nu v gii thch mt s vn cn phi quan tm trong vic thit k v s dng chng t bn hng to thun li cho cng ty Kim Lan kim sot hng tn kho v tin thu t bn hng 7 .Th tc kim sot chung no l hu hiu trong vic ngn nga v pht hin nhng gian ln hay sai st sau: a. Nhn vin bn hng thu 500.000 t tin bn hng cho khch v b ti tiu xi b. Lc na m, th kho ly hng trong kho v chuyn v nh. Khi hng trong kho tr nn thiu ht mt cch r rng, nhn vin ny li cho b phn nhn hng l khng giao hng v kho. c. Mt nhn vin trong b phn nhn s lp ra mt nhn vin ma, khi sc lng c nhn t th qu, nhn vin ny ly t sc v n ngn hng rt tin. d. Mt bt ton iu chnh c gi tr ln, bt ton ny c lin quan n tin, ti khon phi thu v hng tn kho e. Nhn vin k ton phi tr lp v trnh ln mt ho n mua hng t mt nh cung cp gi mo, thc ra l m ca nhn vin ny, sau vic sc thanh ton v gi v a ch ca m anh ta f. Mt s nhn vin khai khng gi lm vic khi ghi vo th nhn thm tin lm vic ngoi gi 8. Cng ty Thch Tho c vt liu ln l cc linh kin in t c trong cc kho c kho bo v. Kho c 1 ngi trng kho v 4 nhn vin. Vt liu s c xut kho theo giy vit tay hoc lnh ming ca cc qun c phn xng. Do khng c ghi nhn thng xuyn cc nghip v nhp xut kho nn hng thng cc nhn vin kho phi c th tc kim k xc nh s tn kho. Sau trng b phn xut kho i chiu s lng vi mc b sung hng tn kho xc nh trc. Nu thp hn, ngi ny s lp 1 phiu ngh vt liu gi cho k ton chi tit phi tr ngi bn. K ton s lp n t hng ghi s lng t hng v gi n nh cung cp. Khi vt liu v kho, nhn vin kho s nhn hng, xc nh chng loi, s lng v i chiu vi giy giao hng ca ngi bn. Cc ho n ca ngi bn c lu tr kho theo ngy, nh l bo co nhn hng. Yu cu: cho bit cc yu km v kim sot ni b v a ra cc kin ngh ci tin cn thit v mua hng, nhn hng, lu kho v xut vt liu. 9. H thng thng tin c mc tin cy 90%. Thit hi c tnh (lin quan n ri ro) l 3.000.000. C 2 th tc i ph vi ri ro. Th tc A vi chi ph 100.000 s lm gim ri ro xung cn 6%. Th tc B vi chi ph 140.000 s lm gim ri ro xung cn 4%. Nu thc hin c 2 th tc chi ph s l 220.000 v ri ro ch cn 2%. Qua phn tch chi ph li ch, phng n no c chn?

10. Cng ty Ngha Pht c ba nhn vin ti vn phng. H phi thc hin nhng chc nng sau: 1. Ghi s tng hp 2. Ghi s chi tit ti khon phi tra ngi bn 3. Ghi s chi tit ti khon phi thu ca khch 4. Lp sc thanh ton cho ngi bn trnh k 5.Ghi nht k chi tin 6. Ghi nhn hng bn b tr li gim gi hng bn 7. i chiu s ph ngn hng 8. Nhn v np tin cng n khch hng thu c vo ngn hng Yu cu: a. Lit k 4 cp chc nng khng c thc hin bi cng mt nhn vin. b. Hy ch ra mt cch sp xp cng vic ph hp nht. Gi s thi gian thc hin cng vic i chiu s ph ngn hng, ghi nhn hng bn b tr li v gim gi hng bn l khng ng k, cc chc nng khc u tn thi gian nh nhau. Cc nhn vin u c th m nhn cc cng vic trn v nng lc ca h l tng ng.

Phn bi tp v lu chng t 4 (tt c cc bi tp trong bi tp chng, qu trinh thu tin bn chu v c cng ty kim hng) lu h thng c mt bi v cng ty shala
1. Cng ty Kim Thanh s dng h thng th cng x l n t hng ca khch hng. Lnh bn hng (3 lin) c lp bi b phn bn hng chuyn sang phng k ton. Ti phng k ton ha n 3 lin v phiu xut kho 4 lin c lp th cng trn c s lnh bn hng. Mt lin ca lnh bn hng, ha n v phiu xut kho c chuyn sang b phn bn hng, nhn vin bn hng cn c vo ha n v phiu xut kho nhp vo phn h qun l khch hng, nh k in bo co doanh thu gi gim c kinh doanh, cc giy t sau khi c nhp liu s lu theo m khch hng. Mt lin ca lnh bn hng c chuyn n b phn giao hng. Mt lin ca ha n c giao cho khch hng. Cc chng t cn li c b phn k ton ghi s chi tit theo di khch hng, sau c nh km vi nhau lu ti phng k ton theo s n t hng. 2. Khch hng tr tin cho nhn vin bn hng km theo thng bo tr tin ca cng ty. Nhn vin bn hng nhn tin, lp phiu thu 2 lin v ghi s tin thanh ton, s phiu thu vo thng bo tr tin km theo. Nhn vin bn hng chuyn phiu thu v tin cho th qu, chuyn thng bo tr tin cho k ton phi thu. Th qu nhn tin, kim tra s tin trn phiu thu v ng du xc nhn. Sau chuyn 1 phiu thu cho k ton phi thu, phiu cn li dng ghi s qu v lu theo s th t K ton phi thu nhn thng bo tr tin do nhn vin bn hng chuyn n. Lu li theo h s khch hng. Sau khi nhn phiu thu t th qu, k ton kim tra, i chiu vi thng bo tr tin, sau nhp vo phn mm qun l n phi thu. Phn mm kim tra m khch hng, s ha n cn cha tr. Nu ng, phn mm s cho php ghi nhn nghip v thanh ton lm gim n phi thu ca tng khch hng theo tng ha n. nh k, k ton phi thu s in bng tng hp thanh ton v

chuyn cho k ton tng hp ghi s ci. nh k, th qu lp giy np tin cho ngn hng sau chuyn tin cho ngn hng. Yu cu: V lu chng t cho qu trnh trn.\ Cng ty sn xut Nam Lan c nhiu phn xng. Phn xng lp cc phiu yu cu nguyn vt liu (4 lin) v chuyn sang b phn qun l phn xng ph duyt. Sau khi chuyn sang b phn qun l phn xng ph duyt. Sau khi c duyt, cc phiu yu cu nguyn vt liu c chuyn n kho. Ti kho, cc phiu yu cu nguyn vt liu c k bi th kho. Nhn vin ny gi lin th 1 ca phiu yu cu nguyn liu cng vi nguyn vt liu n cc phn xng. Lin th 2 ca phiu yu cu nguyn vt liu c chuyn n qun l phn xng. Lin th 4 c chuyn n b phn k ton chi ph. Lin th 3 c s dng ghi nhn lng nguyn vt liu xut dng vo cc th kho, sau chng c lu ti kho theo s th t. Yu cu v lu chng t cho qu trnh trn
4 Cc th tc trong mt h thng k ton chi ph c x l th cng cng ty sn xut Kim Hng c m t nh sau: Mt phiu yu cu dch v c b phn sn xut lp lm 2 lin. Lin th 2 c chuyn ti b phn sa cha v bo tr bo tr, lin th nht c lu ti b phn sn xut. Ti b phn sa cha v bo tr lin 2 ca phiu yu cu dch v c s dng lp th cng phiu yu cu cng vic gm 4 lin. Lin th 4 ca phiu yu cu cng vic c chuyn n b phn sn xut lm c s i chiu. Lin th 3 c lu tai b phn sa cha v bo tr cng vi lin 2 ca phiu yu cu dch v theo s th t. Nhn vin b phn ny ghi chp th cng s lng nguyn vt liu v dng c xut dng cng nh thi gian lao ng cn thit ln lin 2 v lin 1 ca phiu yu cu cng vic. Khi phiu yu cu cng vic hon tt, lin th 1 c gi li b phn bo tr sa cha, lin 2 c gi ti b phn k ton. Nhn vin phng k ton hon tt vic ghi nhn chi ph chi tit trong lin th 2 ca phiu yu cu cng vic v sau lp mt bo co tng hp cc yu cu dch v gm 3 lin. Lin th 1 c chuyn sang b phn sn xut, lin th 2 chuyn sang b phn sa cha bo tr, lin 3 lu ti b phn k ton. Yu cu: V lu chng t cho cc th tc trn

5. Cng ty Hi Nam c qu trnh thu tin bn chu nh sau: Nhn vin (b phn th tn) nhn th thanh ton m b th, i chiu v tch ring cc sc thanh ton v giy bo tr tin, ri lp bng k tng hp tin thu (2 lin) t cc khon chuyn tr ca khch hng. Cc chng t ny c gi n phng qu. Ti y, th qu cn c vo cc sc lp giy np tin gm 2 lin. Lin th 1 ca giy np tin v cc sc thanh ton c chuyn np vo ngn hng. Lin th 2 ca giy np tin c i chiu vi lin th 1 ca bng k tng hp tin thu km vi nhau v c lu ti phng th qy, sp xp theo ngy np tin. Lin th 2 ca bng k tng hp tin thu c chuyn n b phn k ton tng hp ghi vo s chi tit ti khon phi thu ca khch hng. Cc giy bo tr tin c lu ti b phn k ton phi thu theo m s khch hng. Yu cu: Lp lu chng t cho qu trnh trn. 6. Cng ty Lan H s dng h thng th cng x l n t hng ca khch hng. Khi c khch hng t hng, lnh bn hng (3 lin) c lp bi b phn bn hng v chuyn sang b phn tn dng xt duyt.

Lnh bn hng sau khi xt duyt. Mt lin ca lnh bn hng c gi cho khch hng hi bo. Mt lin gi li b phn bn hng lu theo s th t, mt lin gi sang phng k ton bn hng lp ho n (3 lin). K ton bn hng ghi nhn doanh thu v s nht k phi thu chi tit cho khch hng. B phn k ton tng hp cp nht s tng hp trn cc s nht k ln s tng hp. Cui thng gi bo co doanh thu cho gim c kinh doanh. Lin 2 ha n giao cho khch hng thng qua phng bn hng, lin 1 lu ti phng k ton, lin 3 quyn gi li c quan thu Yu cu: V lu chng t cho qu trnh trn.
Nghip v thu tin khch hng cng ty H Lan c qun l nh sau: Nhn vin (b phn th tn) nhn th thanh ton m b th, i chiu v tch ring cc sc thanh ton v giy bo tr tin, ri lp bng k tng hp tin thu (2 lin) t cc khon chuyn tr ca khch hng. Cc chng t ny c gi n phng qu. Ti y, th qu cn c vo cc sc lp giy np tin gm 2 lin. Lin th 1 ca giy np tin v cc sc thanh ton c chuyn np vo ngn hng. Lin th 2 ca giy np tin c i chiu vi lin th 1 ca bng k tng hp tin thu km vi nhau v c lu ti phng th qy, sp xp theo ngy np tin. Lin th 2 ca bng k tng hp tin thu c chuyn n b phn k ton tng hp ghi vo s chi tit ti khon phi thu ca khch hng. Cc giy bo tr tin c lu ti b phn k ton phi thu theo m s khch hng. Yu cu: V lu chng t cho qu trnh trn.

Chc cc ban thi tt!!!