{"id":16707,"date":"2025-06-03T14:21:49","date_gmt":"2025-06-03T07:21:49","guid":{"rendered":"https:\/\/eript.new88088.net\/?p=16707"},"modified":"2026-06-03T14:45:07","modified_gmt":"2026-06-03T07:45:07","slug":"ke-toan","status":"publish","type":"post","link":"https:\/\/eript.new88088.net\/ke-toan\/","title":{"rendered":"Ng\u00e0nh k\u1ebf to\u00e1n"},"content":{"rendered":"
\n

T\u1ed5ng quan ng\u00e0nh K\u1ebf to\u00e1n<\/h2>\n

\n Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o ng\u00e0nh K\u1ebf to\u00e1n c\u1ee7a H\u1ecdc vi\u1ec7n C\u00f4ng ngh\u1ec7 B\u01b0u ch\u00ednh Vi\u1ec5n th\u00f4ng\n <\/p>\n

\n Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o ng\u00e0nh K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m \u0111\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cao trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. \u0110\u1eb7c bi\u1ec7t, ch\u01b0\u01a1ng tr\u00ecnh t\u00edch h\u1ee3p k\u1ef9 n\u0103ng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0o c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p (K\u1ebf to\u00e1n s\u1ed1 – Digital Accounting), \u0111\u00e1p \u1ee9ng nhu c\u1ea7u kh\u1eaft khe c\u1ee7a th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf.\n <\/p>\n

\n Sinh vi\u00ean t\u1ed1t nghi\u1ec7p \u0111\u01b0\u1ee3c trang b\u1ecb c\u00e1c ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 nguy\u00ean l\u00fd k\u1ebf to\u00e1n, k\u1ebf to\u00e1n t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n, lu\u1eadt thu\u1ebf, t\u00e0i ch\u00ednh doanh nghi\u1ec7p; c\u00f3 kh\u1ea3 n\u0103ng t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, l\u1eadp v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; \u0111\u1ed3ng th\u1eddi s\u1edf h\u1eefu ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p chu\u1ea9n m\u1ef1c v\u00e0 c\u00e1c k\u1ef9 n\u0103ng m\u1ec1m c\u1ea7n thi\u1ebft.\n <\/p>\n

Chu\u1ea9n \u0111\u1ea7u ra (PLOs)<\/h3>\n\n\n\n\n\n\n\n\n\n
Chu\u1ea9n \u0111\u1ea7u ra (PLOs)<\/th>\nM\u1ee9c \u0111\u1ed9<\/th>\nC\u00e1c ch\u1ec9 b\u00e1o (PIs)<\/th>\n<\/tr>\n<\/thead>\n
PLO1<\/strong>: Nh\u1eadn di\u1ec7n, ph\u00e2n lo\u1ea1i v\u00e0 x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb.<\/td>\nC4<\/td>\n\n 1.1 Thu th\u1eadp, ki\u1ec3m tra v\u00e0 ph\u00e2n t\u00edch t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.
\n 1.2 V\u1eadn d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ecbnh kho\u1ea3n v\u00e0 ghi s\u1ed5 c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u00fang quy \u0111\u1ecbnh.
\n 1.3 S\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng d\u1ee5ng (MISA, FAST…) v\u00e0 h\u1ec7 th\u1ed1ng ERP.\n <\/td>\n<\/tr>\n
PLO2<\/strong>: Giao ti\u1ebfp, gi\u1ea3i tr\u00ecnh th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3 v\u1edbi c\u00e1c b\u00ean li\u00ean quan.<\/td>\nC3\/P3<\/td>\n\n 2.1 Tr\u00ecnh b\u00e0y, gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, m\u1ea1ch l\u1ea1c.
\n 2.2 K\u1ef9 n\u0103ng giao ti\u1ebfp v\u00e0 ph\u1ed1i h\u1ee3p hi\u1ec7u qu\u1ea3 v\u1edbi c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 ki\u1ec3m to\u00e1n b\u00ean ngo\u00e0i.\n <\/td>\n<\/tr>\n
PLO3<\/strong>: Tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c ph\u00e1p l\u00fd v\u1ec1 t\u00e0i ch\u00ednh, thu\u1ebf.<\/td>\nC3\/P3<\/td>\n\n 3.1 \u00c1p d\u1ee5ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Thu\u1ebf v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS\/VFRS).
\n 3.2 Th\u1ec3 hi\u1ec7n t\u00ednh ch\u00ednh tr\u1ef1c, kh\u00e1ch quan v\u00e0 b\u1ea3o m\u1eadt th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb theo \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.\n <\/td>\n<\/tr>\n
PLO4<\/strong>: Kh\u1ea3 n\u0103ng l\u00e0m vi\u1ec7c \u0111\u1ed9c l\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c ph\u1ed1i h\u1ee3p hi\u1ec7u qu\u1ea3 trong b\u1ed9 m\u00e1y k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n.<\/td>\nA2\/P3<\/td>\n\n 4.1 T\u1ed5 ch\u1ee9c ph\u00e2n c\u00f4ng c\u00f4ng vi\u1ec7c khoa h\u1ecdc gi\u1eefa c\u00e1c ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n (k\u1ebf to\u00e1n kho, k\u1ebf to\u00e1n thanh to\u00e1n, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p…).
\n 4.2 Ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n t\u1ed1t c\u00e1c \u0111\u1ee3t ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\n <\/td>\n<\/tr>\n
PLO5<\/strong>: T\u1ed5ng h\u1ee3p th\u00f4ng tin, l\u1eadp v\u00e0 ph\u00e2n t\u00edch B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb.<\/td>\nC6\/P3<\/td>\n\n 5.1 Kh\u00f3a s\u1ed5 v\u00e0 l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh…).
\n 5.2 Ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh nh\u1eb1m \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u1ea3nh b\u00e1o r\u1ee7i ro cho ban l\u00e3nh \u0111\u1ea1o.\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Quy tr\u00ecnh nh\u1eadp h\u1ecdc<\/h3>\n

<\/p>\n

\n \"Quy\n <\/div>\n

C\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p<\/h3>\n
    \n
  • Chuy\u00ean vi\u00ean k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh (k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v\u1eadt t\u01b0, c\u00f4ng n\u1ee3) ho\u1eb7c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c;<\/li>\n
  • Chuy\u00ean vi\u00ean ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i c\u00e1c c\u00f4ng ty, ho\u1eb7c tr\u1ee3 l\u00fd ki\u1ec3m to\u00e1n vi\u00ean t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/li>\n
  • Chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i c\u00e1c c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n – thu\u1ebf ho\u1eb7c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh;<\/li>\n
  • Ki\u1ec3m so\u00e1t vi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng, tr\u01b0\u1edfng ph\u00f2ng t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n khi t\u00edch l\u0169y \u0111\u1ee7 kinh nghi\u1ec7m th\u1ef1c t\u1ebf;<\/li>\n
  • C\u00e1n b\u1ed9 nghi\u00ean c\u1ee9u, gi\u1ea3ng d\u1ea1y ng\u00e0nh K\u1ebf to\u00e1n t\u1ea1i c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc, Cao \u0111\u1eb3ng;<\/li>\n
  • Ti\u1ebfp t\u1ee5c h\u1ecdc t\u1eadp n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 \u1edf b\u1eadc sau \u0111\u1ea1i h\u1ecdc (Th\u1ea1c s\u0129, Ti\u1ebfn s\u0129) ho\u1eb7c thi l\u1ea5y c\u00e1c ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf (ACCA, CPA, CMA).<\/li>\n<\/ul>\n

    H\u1ecdc ph\u00ed<\/h3>\n

    \n H\u1ecdc ph\u00ed theo t\u00edn ch\u1ec9 n\u0103m 2025: 945.000 \u0111\/t\u00edn ch\u1ec9<\/span>\n <\/p>\n

    \n H\u1ecdc ph\u00ed \u0111\u01b0\u1ee3c thanh to\u00e1n theo t\u1eebng h\u1ecdc k\u1ef3 v\u00e0 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u1ed1i \u0111a 15%\/n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 H\u1ecdc vi\u1ec7n.\n <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    T\u1ed5ng quan ng\u00e0nh K\u1ebf to\u00e1n Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o ng\u00e0nh K\u1ebf to\u00e1n c\u1ee7a H\u1ecdc vi\u1ec7n C\u00f4ng ngh\u1ec7 B\u01b0u ch\u00ednh Vi\u1ec5n th\u00f4ng Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o ng\u00e0nh K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m \u0111\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cao trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. \u0110\u1eb7c bi\u1ec7t, ch\u01b0\u01a1ng…<\/p>\n","protected":false},"author":14,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[61],"tags":[],"class_list":["post-16707","post","type-post","status-publish","format-standard","hentry","category-dao-tao-vua-lam-vua-hoc-vi"],"acf":[],"_links":{"self":[{"href":"https:\/\/eript.new88088.net\/wp-json\/wp\/v2\/posts\/16707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eript.new88088.net\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eript.new88088.net\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eript.new88088.net\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/eript.new88088.net\/wp-json\/wp\/v2\/comments?post=16707"}],"version-history":[{"count":4,"href":"https:\/\/eript.new88088.net\/wp-json\/wp\/v2\/posts\/16707\/revisions"}],"predecessor-version":[{"id":16715,"href":"https:\/\/eript.new88088.net\/wp-json\/wp\/v2\/posts\/16707\/revisions\/16715"}],"wp:attachment":[{"href":"https:\/\/eript.new88088.net\/wp-json\/wp\/v2\/media?parent=16707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eript.new88088.net\/wp-json\/wp\/v2\/categories?post=16707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eript.new88088.net\/wp-json\/wp\/v2\/tags?post=16707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}