Upload
caucothay-maucua-hanhphuc
View
216
Download
1
Embed Size (px)
Citation preview
L Th Phng Lin
L Th Phng LinBi 8 ( cui)
Th tc kim ton pht hin sai phm
Nghip vThng tinTh tc kim ton
1Cha cp nht t gi giao dch bnh qun lin ngn hng ng 31/12/N.- Kim tra s d i vi s d ti khon c gc ngoi t.
- Thu thp t gi bnh qun lin ngn hng ti thi im kt thc nm ti chnh.
- So snh vi s liu phn nh ca n v.
2Chi tip khch cha c ghi s.- Kim tra s d tin mt tn qu.
- Kim tra cc nghip v thu - chi, phiu chi.
3K ton ghi gim chi ph qun l doanh nghip.- Kim tra cc nghip v thu - chi, phiu thu.
4Khon thu qua ngn hng cha c ghi nhn.- Kim tra s d tin gi ngn hng, phiu thu, chng t.- i chiu cng n, s liu gia cc n v c lp.
5Ph chuyn tin cha c ghi nhn.- i chiu s liu gia cc n v c lp.
Bng cn i sau iu chnh
Ti khonS d ti ngy 31.12.N (vt : ng)
S trc iu chnhS iu chnhS sau iu chnh
111198.250.000(8.500.000)89.750.000
1121120.000.00085.300.000205.300.000
1122108.000.0006.000.000114.000.000
3331018.216.00018.216.000
421065.584.00065.584.000
Tng326.250.000166.600.000492.850.000