B GIO DC & O TO CNG HA X HI CH NGHA VIT NAM BQL CC KCX & CN TPHCM c lp-T do-Hnh phc TRNG CAO

NG BCCN & QTDN ____________

TP.HCM, ngy

thng

nm 2011

CNG CHI TIT MN HC NGUYN L K TON

1. Thng tin chung v hc phn: - Tn hc phn: Nguyn l k ton - S tn ch: 3 L thuyt: 33 tit Bi tp: 21 tit Tho lun: 2 tit T hc: 11 tit 2. B mn ph trch ging dy: B mn K ton, Khoa Kinh-Thng 3. M t hc phn: - Hc phn trang b cho sinh vin nhng kin thc c bn v k ton: Khi nim, i tng nghin cu, nguyn tc, chc nng, nhim v v yu cu ca k ton; Hc phn cn nghin cu su cc phng php k ton c bn nh phng php chng t, phng php tnh gi, phng php i ng ti khon, ni dung v cc hnh thc t chc cng tc k ton. - iu kin tin quyt: Kinh t vi m 4. Mc tiu ca hc phn: - Kin thc: Trnh by khi nim c bn v k ton nh: Bn cht ca k ton, tng nghin cu ca k ton; Cc phng php k ton; quy trnh k ton, lm nn tng cho vic hc tp v nghin cu cc mn k ton chuyn ngnh. Hiu c ngha ca thng tin k ton, ni dung, ngha ca cc phng php k ton. - K nng: Phn tch v nh khon mt s nghip v k ton c bn ca cc n v v cch thc trnh by thng tin k ton qua h thng s k ton. - Thi , chuyn cn: Nhn ra c s cn thit ca nhng cng vic chnh ca k ton v h thng s sch k ton. 5. Ni dung chi tit hc phn: Hnh thc t chc dy hc (tit) Ln lp T L Bi Tho hc thuyt tp lun 5 1 2

Ni dung

Tng

Chng I: Bn cht, i tng ca k ton

I. Bn cht ca k ton II. Chc nng ca k ton v yu cu i vi thng tin k ton 1. Chc nng ca k ton 2. i tng s dng thng tin k ton -1-

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3. III. 1. 2. 3. IV.

Yu cu i vi thng tin ca k ton i tng ca k ton i tng chung ca k ton i tng c th ca k ton Mi quan h gia ti sn v ngun vn Cc quy nh v cc nguyn tc c bn ca k ton

Chng II: Cc bo co ti chnh I. Bng cn i k ton (Khi nim, ngha, phng php lp) II. Bo co kt qu kinh doanh (Khi nim, ngha, phng php lp) III. Bo co lu chuyn tin t (Gii thiu khi qut) IV. Bn thuyt minh bo co ti chnh ( Gii thiu khi qut) Chng III: Ti khon v k ton ghp I. Ti khon k ton 1. Khi nim 2. Kt cu v ni dung ca ti khon k ton 3. Phn loi ti khon k ton 4. H thng ti khon k ton p dng cho cc doanh nghip Vit Nam. II. K ton kp ( ghi s kp) 1. Khi nim 2. ngha ca k ton kp III. K ton tng hp v k ton chi tit 1. Khi nim, ngha, c im ca k ton tng hp 2. Khi nim, ngha, c im ca k ton chi tit 3. Mi quan h gia k ton tng hp v k ton chi tit IV. i chiu kim tra s liu k ton Chng IV: Tnh gi cc i tng k ton I. Khi nim, ngha, yu cu tnh gi II. Cc loi gi s dng trong k ton III. Tnh gi cc i tng k ton A. Tnh gi TSC B. Tnh gi NVL Chng V: Chng t k ton v kim k ti sn I. Chng t k ton 1. Khi nim v ngha ca chng t k ton 2. Phn loi chng t v cc yu t ca chng t 3. Trnh t x l v lun chuyn chng t. II. Kim k cc i tng k ton 1. Khi nim 2. ngha ca kim k 3. Phn loi kim k 4. Phng php kim k Chng VI: K ton qu trnh sn xut kinh doanh ch yu ca n v sn xut.
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I. K ton qu trnh cung cp II. K ton qu trnh sn xut III. K ton qu trnh tiu th v tnh kt qu tiu th Chng VII: T chc cng tc k ton v kim tra k ton Tng cng 1 33 1 21 2 11 2 67

6. Ti liu hc tp: - K ton i cng Trng i hc kinh t TP.HCM ( Gio trnh chnh thc) - Bi tp Nguyn l k ton Trng H kinh t TPHCM NXB Ti chnh 2010 - Nguyn l k ton Tm tt l thuyt, h thng bi tp v bi gii PGS.TS V Vn Nh - NXB Ti chnh 2009. - Gio trnh nguyn l k ton Trng HNH - Lut k ton - Chun mc k ton Vit Nam 7. Phng php, hnh thc kim tra nh gi kt qu hc phn: - Thang im nh gi:10 - Kim tra nh gi: Kim tra gia k: 30% Kim tra cui k: 70%

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