Trao đổi về hình thức kế toán trong điều kiện ứng dụng công nghệ thông tin

()S64 (57) -I0O8) NGHIEN CLTU - TRAO DOI

/ ^ ac sd tdng hgp theo

^^^tidig hinh thicc ke todn

dupc d c doanh nghiep van

dung phai man thii mpi

nguyen tic co ban ve loai sd,

ket cau d c loai so, mdi quan

he vl sir ke't hpp gid d c loai

so, trinh tu va ky thuat ghi

chep d c loai sd ke toin. CIc

sd chi tie't mang tfnh budng

din, doanh nghiep cd the cu

the hoa de phan Inh thdng tin

chi tiet theo yeu elu quin ly

cua DN.

Trong didu kien DN ung

dung phin mem ke toin tren

may vi tinh, viec.lira chpn va

thie't ke mlu sd (ke cl so ke

toan tong hpp vl so ke toin chi

tiet) ddi hdi phai phu hpp vdi

chuong trinh tu dpng in so tren

may lien tuc vdi kho giiy 80

ky tu (21x30) va kho 136 ky tu

(42x30). Do dd, theo chiing tdi,

viec thiet ke mlu so ke toin

phai dam bao cac nguyen tic:

Thur nhat: Nguyen tdc

tudn thu tinh hap phdp

Viec thiet ke he thdng so

k6' toan la mpt vl'n de khd

khan va phirc tap, nhat la

trong did kien tinh phap ly

cua nhifng quy dinh ve che dp

so ke toan, trinh tu ghi so, s d

chtfa sai sdt, in va luu triJ so

ke toan phli tuan thii che dp

ke toan, Luat Ke toin. Dieu

dd cd nghia 11 mpt phin mim

ke toan mud'n dupc pho bid

va ling dung dupc phai "tudn

tim" mlu so ke toan theo quy

dinh c d che dp ke toan, dac

biet la he thd'ng so ke toan

tdng hop.

Thir hai: Nguyen tdc ddm

bdo mdu so co hinh thiic

chung

Phai xac dinh dupc cic y d

td' gidng nhau cua cac sd ke toin

thii cdng vdi so lupng cpt rat

nhfeu, dac biet 11 hinh thd

NKCT cd so tdf 23 cpt. Trong

khi dd cic thie't bi vl giiy in

qui kho lai khdng phd bid.

Bd Trudng Bp Tai chinh ban

hanh Quye't dinh sd 15/2006/

de thie't ke cac mlu sd cd npi

dung khic nhau nhung lai cd

chung hinh thd de ttr dd giiip

cho viec lap trinh dd ddg bon,

don giin hon, ddng thdi tang

tdc dp xir ly va cung cap thong

tin trong toin bp he thdng.

mo m i/£f/m THOI? f(:£To4M

TRONG DIEU KIEN

UNG DUNG CONG INGHE THOING TIN

TS. Thai Ba Cong

Nhu chiing ta da biet, tat ca cac doanh nghiep (DN) thupc

mpi loai hinh, mpi linh virc hoat ddng san xuat, kinh doanh

va mpi thanh phan kinh te deu phai md, ghi chep, quan ly, luu

trOr va bao quan sd ke toan theo diing cac quy djnh ciia Luat

Ke toan. Cac don vi sir dung phan mem ke toan phai phu hop

vdi cac dieu kien va tieu chuan ciia mpt phan mem ke toan,

khi ghi sd ke toan phai bao dam kha nang ddi chieu tdng hpp

sd lieu ke toan va lap bao eao tai chinh.

Thiif ba: Nguyen tdc khoa

hgc vd nhieu thdng tin

Tren co sd khio sat va

phin tfch mlu sd ke toan, xac

dinh cac thdng tin khoa hpc

theo yeu cau va nhiem vu cua

cdng tic ke toan de thie't ke

he thd'ng sd ke toin. He thdng

sd ke toin v d phai dim bio

tfnh tdng hop v d phin Inh

chf tfet theo yeu elu c d ke

toan tif chfnh cung nhu ke

toin quan tri DN. Thdng tin

tir d c sd ke toan cd the dupc

tdng hop de xem trd man

hinh, ket xuat ra cac bang

bieu, kd ca bang Excel, in ra

gia'y... khi cin sir dung npi

dung thong tin nio dd.

Thur tu: Nguyen tdc it cpt,

nhieu ddng

He thd'ng sd ke toin nhieu

cpt chi thfch hpp cho ke toin

QD-BTC ngay 20-3-2006 quy

dinh he thd'ng sd ke toan cua

doanh nghiep trong did kien

img dung phan mem ke toan

vdi die trung co ban cua hinh

thurc ke toan tren miy vi tinh

la cong viec ke toin dupc thuc

hid theo mpt chuong trinh

phan mdm tren miy vi tfnh.

Phin mem ke toin dupc thie't

ke theo nguyen tic c d mpt

trong bd'n hinh thd ke toin

(Nhat ky - Sd cli; Chiing tir

ghi sd; Nhat ky chimg tir;

Nhat ky chung) hoac ket hpp

cac hinh thiic ke toan vdi

nhau. Phan mem ke toin

khdng hien thi diy du quy trinh

ghi sd ke toan nhung phli in

dupc day du sd ke toin vl bao

d o tai chfnh theo quy dinh ciia

Luat Ke toin. Day 11 quy dinh

tao did kien cho "nguyen tdc

Tgp chi nghien cOru Tdi chinh ke' todn <45>

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