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TI LI U SINH HO T CHI H I L N TH 6 (K 4/2010)

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TO CHC BO MAY KE TOAN VA HOAN THIEN HE THONG KIEM SOAT NOI BO

Trien khai Mo hnh va Bieu mau

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Muc luc
Noi dung Trang 3 4 6 12 18 28 29 32 34

S can thiet va muc tieu cua cam nang ke toan. Phng phap tiep can va pham vi cong viec ... Giai oan 1 Nhng cong viec chuan b va nghien cu ban au . Giai oan 2 anh gia cong viec va hoat ong cua cong ty .. Giai oan 3 anh gia he thong ke toan Giai oan 4 D thao cam nang ke toan ... Giai oan 5 Cai tien bo may ke toan .. ... . Giai oan 6 Huan luyen nhan vien ke toan ... Phac thao cua cam nang ke toan

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TO CHC BO MAY KE TOAN VA HOAN THIEN HE THONG KIEM SOAT NOI BO

T ch c b my k ton
C i ti n c c u t ch c c a b my k ton o t o nhn vin k ton

Hon thi n h th ng ki m sot n i b :

So n th o c m nang k ton o t o nhn vin

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Cam nang phng phap va quy trnh ke toan Phan tch li ch va rui ro
Nhng rui ro do thieu cam nang phng phap va quy trnh ke toan
Nhng rui ro chu yeu: Thieu s hng dan ro rang, chnh xac cho cac nhan vien ke toan e am nhan cac nghiep vu Nhan vien ke toan thieu kinh nghiem va kien thc ve hoat ong ke toan Hau qua khi cac nhan vien khong nam ro vai tro va trach nhiem cua mnh trong chc nang ke toan Nhng tac ong en Cong ty bao gom: Sai sot do nhng nghiep vu ke toan khong nhat quan va khong chnh xac Khong co hieu qua trong viec to chc ke toan Nhng rui ro tiem tang ve s chia re to chc ke toan trong trng hp co s thay oi nhan vien hoac thoi viec. Nhng rui ro do viec cap nhat ve nh che tai chnh trong toan he thong cha am bao Rui ro do s van hanh cua he thong kiem soat khong hu hieu

ch li cua viec trien khai cam nang ke toan tong hp

Nhng li ch chu yeu: Cung cap nhng hng dan ro rang, phu hp va de hieu ve cac hoat ong ke toan. am bao cac nhan vien ke toan hieu ro cac quy trnh e co the theo doi tng loai nghiep vu. Tao ieu kien huan luyen va phat trien nhan vien. Giup cho nhan vien hieu ro vai tro va trach nhiem cua mnh. Quan ly cac chng t co muc ch s dung lau dai. He thong hoaa kien thc a c s dung va ng dung hieu qua hn vao phan hanh ke toan Nhan vien ke toan c huan luyen tot hn. Giam thieu cac sai sot va rui ro tiem tang. Tang cng kiem soat hoat ong ke toan. Giam thieu cac rui ro ve s xao tron hoat ong ke toan khi co s t chc hoac ieu chuyen cac nhan vien. Cac ch li khac: Co c hoi e anh gia cac qua trnh hoat ong, kinh doanh e xac nh cac rui ro co the nay sinh va tao ra s cai tien. Co c hoi e anh gia va tang cng chc nang ke toan. Co c hoi e ao tao va nang cao ky nang va kha nang cua nhan vien.

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MUC TIEU CUA CAM NANG KE TOAN

Muc tieu chnh cua cam nang phng phap va quy trnh hach toan ke toan nham hoan thien he thong kiem soat noi bo, bao gom cac phan nh sau:
Cung cap s hng dan thch hp va ro rang ve cach x ly cac nghiep vu ke toan phat sinh. am bao cac nghiep vu phat sinh c ghi chep ay u, chnh xac, nhat quan va theo trnh t thi gian. am bao tat ca cac tai lieu ke toan c m va ghi chep day u va ap ng yeu cau phap ly cung nh muc ch quan tr. am bao he thong ke toan c chap nhan phu hp vi tnh hnh/ ieu kien kinh doanh ac thu cua cong ty va cung cap cong cu ang tin cay cho he thong kiem soat noi bo. am bao cac nghiep vu ke toan tuan theo chuan mc va he thong ke toan Viet Nam cung nh cac yeu cau ve bao cao Tao ieu kien cho viec huan luyen va phat trien nhan vien. Tang cng hieu qua luan chuyen thong tin gia cac bo phan va dan dan dan en viec luan chuyen nhan s ke toan. am bao nhng nghiep vu dien ra a thong qua quy trnh ho tr ve ien t va giay t.

Cam nang se la bang chng sinh ong luon c cap nhat e theo kp s thay oi ca ve moi trng ben ngoai (v du s thay oi ve moi trng phap ly) cung nh la s thay oi ve cac hnh thc va quy trnh kinh doanh cua Cong ty.
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PHNG PHAP TIEP CAN VA PHAM VI CONG VIEC

e at c nhng muc tieu tren, chung ta se tuan thu theo phng phao tiep can tong hp oi vi viec trien khai cac chnh sach va quy trnh ke toan cua Cong ty, qua o xem xet tat ca cac chnh sach va cac nhan to ke toan / kinh doanh chnh cua Cong ty.

Cac quy nh ve ke toan, thue va bao cao co lien quan

Cac chnh sach, ieu le hoat ong noi bo

Cac yeu cau, thu tuc ve khach hang, nha cung cap

Chnh sach va nang lc cua nguon nhan lc

Cac quy nh va chuan mc ke toan co lien quan Ky nang nhan vien ke toan

He thong thong tin ke toan He thong quan ly thong tin

Cac thu tuc va chunh sach ke toan

C cau, vai tro va trach nhiem ke toan

Cac nghiep vu va quy trnh ke toan

Cac nghiep vu va quy trnh kinh doanh

Yeu cau ve bao cao va tong hp bao cao

Chnh sach ve bao cao va kiem soat cua ban quan tr

C cau to ch , vai tro va trach nhiem

oi chieu v cac thong le chung hoac tot nhat ben ngoai

Cac yeu cau va chnh sach bao cao cua co ong

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Phng phap tiep can va pham vi cong viec

Tren c s phng phap tiep can, cong viec se bao gom sau bc chnh nh sau
Cac bc
1 Cong viec chuan b va nghien cu ban au anh gia, tm hieu va thu thap chng t ve c cau, hoat ong to chc noi bo, nghiep vu, quy trnh kinh doanh chu yeu

LY DO CAN BAN CUA CAC BC NAY

Thu thap , anh gia hoat ong kinh doanh va to chc ke toan e nam ro hoat ong cua cong ty t o xac nh c muc tieu chu yeu Xac nh va anh gia cac nghiep vu, tai lieu, thong tin quan trong se c ghi chep, kiem soat, va c x ly bi phong ke toan Xac nh c nguon d lieu thong tin va anh hng cua chung oi vi hoat ong ke toan

Xem xet, tm hieu va soan thao nghiep vu, quy trnh va chuan mc ke toan theo yeu cau

Hieu ro, thu thap tai lieu va anh gia cach thc ma bo phan ke toan ghi chep, x ly, va kiem soat va cac bao cao cac thong tin kinh doanh, tai lieu va cac nghiep vu chu yeu. Nam vng cac chnh sach, nguyen tac ke toan co lien quan Cung cap tai lieu, c s, quan iem c chia se va cac nguyen tac chung cho viec trien khai cam nang ke toan. Da vao nhng hieu biet va s quan sat (ve hoat ong ke toan va kinh doanh) e phac thao c m nang thu tuc va chnh sach ke toan i v i cac lnh v c hoat ong ke toan va la hng dan de s dung, cung cap hng dan ro rang va gan ket cho tat cac nghiep vu ke toan.

Phac thao va trien khai cam nang ke toan bao gom cac nguyen tac, chnh sach va thu tuc cua tat ca cac loai nghiep vu chu yeu

Cai tien bo may ke toan, hieu ro vai tro va trach nhiem cua tng v tr trong tng bo phan ke toan

a ra mot c cau ke toan phu hp e tao ieu kien de dang trien khai cac thu tuc, chnh sach, va nguyen tac ke toan a a ra. ao tao cac nhan vien ke toan tren c s cac van e cua cam nang ke toan. Quan tr thay oi e chuyen nhan vien sang he thong mi va e am bao rang cac thu tuc va chnh sach ke toan la de s dung.

ao tao nhan vien e thc hien ay u cac chnh sach va thu tuc ke toan

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Giai oan 1 Nghien cu va chuan b ban au

Muc tieu cua Giai oan 1 la xem trc nhng thong tin c e trnh va thu thap kien thc tong quat ve hoat ong cua cong ty.
Muc tieu
Co c nhng hieu biet tong quat ve c cau, to chc va hoat ong cua cong ty Phai xac nh c cac nhan to lien quan chu yeu cua cong ty oi vi hoat ong ke toan Xac nh nhng van e xem xet chu yeu ma can c tap trung trong khi lam viec tai van phong khach hang va do o cai tien ke hoach cong viec

Thu tuc
Yeu cau Cong ty cung cap nhng tai lieu quan trong: ke hoach kinh doanh, giay phep au t, quy nh hoat ong noi bo va c cau to chc Xem xet ke hoach kinh doanh va thao luan vi cac kiem toan vien e hieu to: San pham chu yeu Khach hang va th trng muc tieu Cac nhan to thanh cong chnh Chien lc/chnh sach phan phoi, marketing va kinh doanh Chnh sach/chien lc mua hang va san xuat Pham vi kinh doanh anh gia cac quy nh hoat ong noi bo va c cau to chc:

Thong tin au ra chu yeu

Tom tat cac chien lc va kinh doanh cua cong ty S o to chc va c cau phong ban S o moi quan he phong ban Pham vi, vai tro va trach nhiem cua tng bo phan phong ban Tom tat cac chnh sach noi bo chu yeu co tac ong manh me en hoat ong ke toan cua cong ty va cac nguyen tac Tom tat ve cac van e va cac moi quan tam tiem nang Cai tien ke hoach lam viec va bang cau hoi can c vao ket qua cua viec xem xet

Thong tin/d lieu au vao quan trong

Ke hoach kinh doanh. Giay phep au t Thu tuc hoat ong tieu chuan cua cong ty C cau to chc cua cong ty.

Phac thao c cau to chc va s o cac moi quan he gia cac phong ban Hieu ro pham vi, vai tro, muc tieu va trach nhiem cua tng bo phan va cac v tr chu chot Xem xet tong quat to chc ke toan va cac hoat ong cua cong ty Phat thao cac nguyen tac s khi ve hoat ong cua cong ty trong cac hoat ong ke toan cua cong ty Thao luan vi cac kiem toan vien e thu thap nhng thong tin tong quat lien quan en cac van e ma cong ang quan tam trong hoat ong kinh doanh va ke toan..

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Giai oan 2 Kiem tra hoat ong va kinh doanh

Muc tieu cua giai oan nay la e xem xet va ghi nhan cac quy trnh kinh doanh chu yeu cua cong ty va nhan dien cac e va nguyen tac ke toan lien quan .
Muc tieu
Xac nh va anh gia cac nghiep vu, tai lieu, thong tin kinh doanh quan trong se c ghi chep, kiem soat va x ly bi bo phan ke toan . Xac nh viec luan chuyen cua tai lieu, thong tin va cac anh hng oi vi hoat ong ke toan.

Thu tuc
Phong van cac giam oc va cac nhan vien cua cac bo phan/qua trnh kinh doanh quan trong va i kiem tra mot vai a iem (bao gom ca kho cua cong ty) Vi moi quy trnh/chc nang kinh doanh hay e ngh giam oc bo phan mo ta vai tro va pham vi cua ho va s luan chuyen cac d lieu thong tin va cac oi tng hu hnh khac trong quy trnh Hieu ro va ghi nhan s luan chuyen cua thong tin ke toan va cac chng t/hoa n trong trong cac quy trnh chu yeu. Thong nhat vi cac giam oc bo phan ve cac chnh sach va quy nh hoat ong chu yeu ma no chi phoi/bao gom cac hoat ong cho quy trnh nay (chang han: cac chnh sach ban hang oi vi qua trnh thc hien lenh ban hang). Thu thap tat ca cac tai lieu, chng t, hoa n quan trong lien quan hoac phat sinh trong cac qua trnh nay.

Thong tin au ra
Cho moi quy trnh kinh doanh: S o luan chuyen quy trnh Cac chnh sach ve quy trnh Cac bieu mau mo ta quy trnh Cac d lieu va thong tin mo ta quy trnh Thu thap cac bieu mau ve cac d lieu, chng t, bao cao Cac bieu mau phan tch van e quy trnh

Tai lieu chu yeu

Phong van vi cac giam oc chnh cua cac phong ban chc nang quan trong Thu thap cac hoa n, chng t, bieu mau.

Phan tch cac nguyen tac cua s luan chuyen nay va xac nh cac nghiep vu, tai lieu, thong tin quan trong se c ghi nhan va x ly. Xac nh cac van e/rui ro cua quy trnh kinh doanh va e xuat cach giai quyet.

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Giai oan 2: anh gia hoat ong va kinh doanh

Trong giai oan 2 nay, hoat ong cua cong ty can c tach rieng thanh tng qua trnh kinh doanh ket noi vi nhau e xem xet nh sau:

Quy trnh tong the

Market and Tieu thu &phan phoi Perform Order Kho bai Sell Products/ Services Management
Lap ke hoach hang ton kho Kiem nhan hang nhap kho Theo doi va anh gia hang ton kho Luan chuyen hang noi bo Phat hanh bao cao hang ton kho

Procure San xuat Materials & Services

Ke hoach san xuat Thc hien san xuat
Theo doi cac so lieu ve san xuat va san pham Kiem soat va bao cao hoat ong san xuat

Manufacture Mua hang Products

Manage Nhan lc Logistics

Provide Customer Bao cao Support

Lap ngan sach

D bao doanh thu Cham soc khach hang

Lap ke hoach mua hang

anh gia nha cung cap & theo doi nha nha cung cap Quan ly nguon cung cap Tao ra & theo doi cac yeu cau mua hang Tiep nhan nguyen vat lieu va dch vu

Ke hoach nguon nhan lc Tuyen dung nhan vien Quan ly cong viec cua nhan vien Cac van e lng, thng Thoi viec cua nhan vien

Kiem soat va bao cao Bao cao noi bo cong ty

Qua trnh

X ly n at hang Lch giao hang

Theo doi/quan ly n at hang

Thu thap hoa n va phieu thanh toan

Theo doi cong n Khach hang

Thanh toan mua hang

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Giai oan 3 Xem xet lai he thong ke toan

Muc tieu cua giai oan 3 la xem xet lai, thu thap cac quy trnh, bo phan ke toan chnh cua Cong ty va xac nh cac van e va nguyen tac ke toan co lien quan.
Muc tieu
Tm hieu, thu thap va anh gia viec ghi chep, x ly, kiem soat va bao cao cac thong tin, chng t, nghiep vu hoat ong kinh doanh chnh . Tm hieu cac nguyen tac va chnh sach ke toan co the ap dung Cung cap au vao, c s, cac y kien tham gia va nguyen tac chung e phat trien cam nang ke toan

Thu tuc
Phong van giam oc tai chnh va ke toan trng e tm hieu va thu thap cac thong tin ve muc tieu, c cau to chc va nguyen tac hoat ong cua Phong Ke toan cua Cong ty. Xem xet lai va thu thap thong tin ve nhng chuan mc va nguyen tac ke toan hien ang ap dung cua Cong ty. Xem xet lai va thu thap thong tin ve he thong ke toan hien co cua Cong ty. Xem xet lai he thong tong hp bao cao hien hu cua Cong ty. Phong van cac nhan vien ke toan cua Cong ty va thc hien phep th walk-through oi vi moi loai nghiep vu chnh . Thu thap/ mo ta va lap lu o cho tat ca cac loai nghiep vu ke toan. Thu thap va xem xet lai cac ho s ke toan ho tr, chng t, bieu mau, bao cao. Xem xet lai c cau, vai tro, trach nhiem va c cau ke toan hien hanh cua Cong ty. Phan tch va xac nh nhng thieu sot/ khong nhat quan trong hoat ong ke toan/ chng t/ chnh sach ke toan va e xuat nhng kien ngh e giai quyet.

au ra chnh
Mo ta he thong ke toan: Bang tom tat cac chuan mc va cac quy nh ke toan cua Cong ty. C cau he thong ke toan Mo ta cac phan hanh ke toan.. S o va to chc phong ke toan Cac nguyen tac va chnh sach ke toan nh ngha cac thuat ng ke toan Cac nguyen tac va chnh sach ke toan Thu tuc ke toan (cho moi loai nghiep vu) Ve lu o va tng thuat cac nghiep vu ke toan Cac nghiep vu lien quan en x ly so lieu va mo ta cac chng t . Tap hop cac tai lieu/ chng t/ mau bao cao Bieu mau phan tch cac van e ve ke toan.

Chng t/ au vao chnh

Phong van Ke toan trng va nhan vien ke toan cua Cong ty. Thu thap chng t/ mau bieu/ hoa n Cac phan hanh va thu tuc ke toan hien co.

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Giai oan 3 Xem xet lai he thong ke toan

Mo ta he thong ke toan bao gom viec thu thap cac yeu to sau:
Cac quy nh va chuan mc ke toan co the ap dung
Khai quat he thong ke toan co the ap dung cua Cong ty. Nhng yeu cau bat buoc ve mat ghi chep, lu gi, kiem soat va bao cao thong tin va tai lieu ke toan. Cac quy nh va cac chuan mc cua Cong ty ve mat ghi chep, kiem soat va bao cao cac chuan mc va thong tin ke toan Cac quy nh va chuan mc bao cao trong noi bo cong ty.

C cau he thong ke toan

Mo ta phng phap ghi so ma Cong ty ang ap dung. Chu trnh ke toan cua Cong ty (lu o va dien giai). Mo ta nhat ky chung va cac so sach ke toan cua Cong ty. Mo ta he thong cac trung tam chi ph, n v chi ph cua Cong ty. Mo ta he thong tai khoan va he thong so hieu cua tai khoan. Mo ta he thong chng t va lu tr cua Cong ty. Nhng van e khac

Phan hanh ke toan

Khai quat c s ha tang (phan cng, phan mem) cua he thong thong tin ke toan cua Cong ty. Mo ta chc nang cua moi phan hanh ke toan. Mo ta he thong ho s d lieu (s o ho s chnh, ma so he thong) Cac quy nh bao mat va uy quyen. Nhng van e khac

Phong ke toan va s o to chc

S o to chc phong ke toan. Muc tieu va pham vi cua phong ke toan Vai tro va trach nhiem cua nhan vien ke toan (ke toan tong hp, ke toan doanh thu , thu quy.). anh gia ket qua cong viec va muc tieu anh gia cho moi v tr ke toan.

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Giai oan 3 Xem xet lai he thong ke toan

Mo ta cac nguyen tac va chnh sach ke toan bao gom toi thieu nhng phan sau:

nh ngha cac gia thuyet va cac thuat ng ke toan c ban (khau hao,doanh thu, don tch) So sach ke toan va ghi so ke toan. Nguyen tac va chnh sach ban hang (ghi nhan doanh thu, thi han cho n , thu tuc thanh toan). Nguyen tac va chnh sach mua hang (ghi nhan hang mua va tai san co nh ). Nguyen tac va chnh sach hang ton kho (quy nh kiem ke va tnh toan hang ton kho). Nguyen tac va chnh sach tai san co nh (phng phap khau hao, phan loai tai san, nh gia). Nguyen tac va chnh sach gia thanh. Don tch va D phong. Nguyen tac lu tr tai lieu. Nguyen tac kiem soat va phan chia trach nhiem Chnh sach bao cao. Nhng van e khac

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Giai oan 3 Xem xet lai he thong ke toan

Hoat ong ke toan cua Cong ty bao gom toi thieu nhng nghiep vu ke toan sau (moi nghiep vu se c lap chng t va c mo ta trong thu tuc ke toan):
So cai ke toan: x ly so nhat ky chung, phu hp doanh thu va chi ph, oi chieu tai khoan. Chu trnh ban hang: ghi nhan doanh thu, lap hoa n, theo doi tai khoan phai thu, thu tien, x ly thanh toan, hang ban b tra lai, phat hanh giay bao co (giam n) Chu trnh mua hang: ghi nhan hang mua, x ly thanh toan mua hang, theo doi khoan phai tra, chiet khau mua hang, Chu trnh quan ly tien mat: phieu thu, phieu chi, kiem ke, oi chieu tien mat Tai san co nh: ghi nhan tai san co nh, theo doi luan chuyen tai san, kiem ke va oi chieu hang nam, khau hao, anh gia lai va thanh ly Chu trnh quan ly hang ton kho: nhap kho, xuat kho, kiem ke hang ton kho, xac nh gia tr hang ton kho Gia thanh/ chi ph Tien lng: chi ph lng, ng trc cong tac ph, cong tac ph, quy tieu chi Lap d toan ngan sach Lap bao cao tai chnh: m so, khoa so lap bao cao tai chnh, x ly va phan tch cuoi thang Cac khoan thue. Nhng van e khac

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Giai oan 3 Xem xet lai he thong ke toan

Thu tuc ke toan cho moi loai nghiep vu ke toan chnh bao gom:

Lu o mo ta s luan chuyen chng t va d lieu cua moi nghiep vu. Thuyet minh ve ngi lap, khi nao, au, lap cai g, va moi bc cua nghiep vu a c thc hien nh the nao. nh kem ghi chu va phu luc e lam ro hn va/hoac ho tr cho viec hieu va thc hien thu tuc. Mo ta ho s d lieu va chung t. Cac bieu mau ho s, chng t, bao cao co lien quan

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Giai oan 4 D thao cam nang ke toan

Muc tieu cua giai oan 4 la lap d thao cho thu tuc va chnh sach ke toan da tren c s thong tin va d lieu thu thap c trong giai oan 1,2 va 3.
Muc tieu
Da tren s hieu biet va quan sat (cac hoat ong kinh doanh va hoat ong ke toan) e d thao chnh sach va thu tuc ke toan bao gom tat ca cac mat cua hoat ong ke toan va de s dung, cung cap nhng hng dan chung va chat che ong vai tro la so tay nham x ly tat ca cac nghiep vu ke toan .

Thu tuc
Thao luan va thong nhat vi khach hang ve tat ca cac van ban va cac kien ngh a c xac nh va phat trien trong giai oan 1,2 va 3. Duyet lai va thiet ke lai tat ca cac chu trnh va phng phap ke toan sao cho phu hp vi cac van e va cac kien ngh a thong nhat Thiet ke va d thao Cam nang ke toan da tren cac giai oan phan tch va phat hien trong giai oan 1,2 va 3 va cac chu trnh , phng phap ke toan a c thiet ke lai, bao gom: nh ngha ro rang ve cac thuat ng ke toan quan trong Giai thch ve cac chnh sach va phng phap ke toan hng dan cac hoat ong ke toan. Lap lu o va thuyet minh tng bc cac nghiep vu ke toan (ai thc hien, thc hien cai g, nh the nao, khi nao, au) nh ngha va mo ta cac bieu mau, nh dang cac chng t bao cao co lien quan en hoat ong ke toan.

Ket qua
Nhng quy trnh ke toan a c cai tien vi nhng lu o, ban tng thuat, mau chng t c thiet ke lai, mi. Ban d thao cam nang phng phap va quy trnh ke toan.

Tai lieu/ au vao

Bang tom tat cac hoat ong kinh doanh cua Cong ty. Lu o va giai thch lu o cac hoat ong kinh doanh va chu trnh ke toan Phan tch va e ngh cac van e ve chu trnh.

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Giai oan 5 Cai tien c cau va to chc ke toan

Muc tieu cua giai oan 5 la xac nh c cau ke toan e tao ieu kien thuan li thc hien cam nang ke toan va cai tien hoat ong ke toan va he thong kiem soat noi bo
Muc tieu
Phat trien c cau ke toan phu hp va tao ieu kien thuan li e thc hien cac chnh sach, nguyen tac va thu tuc ke toan a c phat trien va e cai tien hoat ong cua bo may ke toan.

Thu tuc

au ra chnh
C cau to chc mi cho phong ke toan

Thiet ke / e ngh c cau va to chc ke toan thch hp Mo ta vai tro va trach nhiem cua tng v tr trong bo may ke toan Xac nh trnh o ky nang/kinh nghiem can thiet cho moi v tr.

Bang qui nh ve vai tro va trach nhiem cua phong ke toan.

Tai lieu/ au vao

Bieu mau phan tch quy trnh Cac kien ngh cai tien hoat ong ke toan a c thong nhat Quy trnh ke toan mi, a cai tien theo ket qua cua bc 4.

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Giai oan 6 ao tao nhan vien ke toan

Muc tieu cua giai oan 6 la gii thieu d thao cam nang ke toan cho nhan vien ke toan e lay y kien ong gop.
Muc tieu
Huan luyen nhan vien ke toan ve tat ca cac van e trong cam nang ke toan Quan tr s thay oi _ chuyen nhan vien t he thong cu sang he thong mi va am bao rang qui trinh va chnh sach ke toan la de s dung. Cac thu tuc bao gom: Gii thieu ve thu tuc va chnh sach ke toan vi nhan vien ke toan cua Cong ty. Huan luyen nhan vien ke toan thc hien cac thu tuc va chnh sach ke toan mi. Nhan cac thac mac va phan hoi cua nhan vien lien quan en noi dung va s thc hien va tong hp cac phan hoi vao cac bao cao sau cung. Hoan tat va trnh bay cam nang ve thu tuc va cac qui trnh ke toan

Thu tuc

San pham/ au ra chnh

Trnh bay cam nang ke toan va tai lieu huan luyen ve viec thc hien cac chnh sach va thu tuc ke toan.

Ho s/ au vao
So tay ke toan d thao

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Phac thao ve cam nang ke toan

San pham chnh cam nang ve chnh sach va thu tuc ke toan co 4 phan chnh
Chuan mc ke toan co the ap dung

*He thong tai khoan * Phac thao ve he thong ke toan * Phan hanh ke toan co the ap dung
Mo ta cac thu tuc va nghiep vu ke toan

Cac chuan mc va nguyen tac ke toan noi bo Cac nguyen tac va phng phap ke toan cho moi loai nghiep vu 2 Cac chnh sach ve bao cao

Khai quat he thong ke toan

Cac nguyen tac va thu tuc ke toan

Chnh sach kiem soat va phe duyet Chnh sach ve tong hp bao cao

Vai tro va trach nhiem cua ke toan

To chc va cau truc Thu tuc ke toan bo may ke toan 4 3

nh ngha Nghiep vu /quy trnh Lu o nghiep vu/ quy trnh

To chc bo may ke toan Yeu cau ve nang lc va pham chat cua nhan vien

* Chc nang thong tin cua ke toan * Phng phap thc hien va anh gia

Trnh bay nghiep vu/ quy trnh (ai, cai g, khi nao, au, nh the nao)

Cac bieu mau, hnh thc, chng t, bao cao

* Nhng khoan muc nay c mo ta n gian da vao thc te tai Cong ty. Cac phan tch chi tiet va nhng e ngh cai tien oi vi cac khoan muc
nay khong thuoc pham vi cua hp ong nay. Chung toi co the a ra cac phan tch va e ngh cai tien trong mot hp ong khac.
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