He Thong Thong Tin Ke Toan 3

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Transcript of He Thong Thong Tin Ke Toan 3

TRNG I HC NHA TRANG KHOA K TON TI CHNH B MN KIM TON

BI GINGH THNG THNG TIN K TON 3 (EXCEL K TON)

Ging vin ging dy

ThS. Nguyn Thnh Cng Ng Xun Ban Bi Mnh Cng Th Ly Phm nh Tun

Lu hnh ni b

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MC LCChng 1: Mt s kin thc c bn thng dng trong Excel.. 1 1.1. Ci t cc thng s th hin s trong Excel.1 1.2. Mt s thao tc v bng tnh.1 1.3. Mt s hm thng dng c bn trong Excel.. 3 1.4. Mt s chng trnh thng tr trong Excel..8 Chng 2: Thc hnh lp s k ton v bo co ti chnh ..11 2.1. S lung d liu ca K ton theo hnh thc Nht k chung..... 11 2.2.T chc d liu k ton........11

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CHNG 1 MT S KIN THC C BN THNG DNG TRONG EXCEL1.1. CI T CC THNG S TH HIN S TRONG EXCEL nh dng cho tin t vi qui c s dng: Trong Control Panel chn tu chn Regional settings, chn Currency, nh li cc thng s nh sau: o o o o Negative number format : - (du - biu hin du m) Currency Symbol : ng (tip v ng ng k hiu tin t) Decimal Symbol: , (du phn cch thp phn l du ,) Digit grouping Symbol: . (du phn cch hng nghn l du .)

o Number of digt in group: 3 (s lng phn cch nhm hng nghn l 3 s) nh dng s (Number) vi quy c s dng:

Trong Control Panel chn tu chn Regional settings. Chn phiu Number, nh li cc thng s nh sau: o Negative number format: -(du - biu din du m) o Decimal Symol: ,(du phn cch hng thp phn l du ,) o o o o Digit group Symbol: .(du phn cch hng nghn l du .) No. of digits after group : 2(s ch thp phn l 2 ch s) No. of digits in group: 3 (s lng phn cch hng nghn l 3 s) List separator: , (du phn cch trong danh sch (hay phn cch cc tham s trong cng thc du ,) 1.2. MT S THAO TC V BNG TNH: 1.2.1. Chn thm Column vo bng tnh t con tr vo ct mun chn Ra lnh Insert Column 1.2.2. Chn thm Row vo bng tnh: t con tr vo dng mun chn Ra lnh Insert Row 1.2.3. Chn thm sheet (bng tnh) vo workbook: Ra lnh Insert/ Work sheet 1.2.4. t tn cho Worksheet: Chn sheet mun t tn l sheet hin hnh Format Rename (hoc double click ti phn tn sheet) g tn worksheet. 1.2.5. Du (hin) Row, column, worksheet: Chn Row, column hay sheet mun du i Ra lnh format (Row, column hay sheet tng ng) Mun du th chn Hide (hin th chn Unhide) 1.2.6. Php tham chiu Php tham chiu dng ch cc c th theo s phi hp gia hng v ct, v d A1 l giao im gia ct A v hng 1.3

Nu mun chuyn qua li gia tham chiu tng i, tham chiu tuyt i v tham chiu hn hp ch cn nhn phm F4. Php tham chiu tuyt i K hiu la ($) c t trc mt phi hp hng hoc ct xc nh rng php tham chiu mang tnh tuyt i v s khng thay i. V d: tham chiu $A$1 c dng trong mt cng thc s lun ch A1, d cho cng thc t u v c sao chp hay khng. Php tham chiu tng i Tham chiu tng i khng c k hiu $. N ch cc thng qua s nh v tng i. V d: Nu nhp =C8 vo D8, cng thc ny ch mt pha tri, trn cng hng. Nu cng thc ny c sao chp t D8 n D9 th n s ch n C9 mt pha tri, trn cng hng. Php tham chiu hn hp Tham chiu hn hp cha c tham chiu tng i ln tham chiu tuyt i. Nu phn ct ca tham chiu l tuyt i th ct s khng thay i, nhng phn hng l tng i s thay i. Ngc li, c th tham chiu hn hp vi mt ct thay i v hng c nh. V d: $G4 l tham chiu hn hp c ct c nh v hng thay i; G$4 l tham chiu hn hp c ct thay i v hng c nh. 1.2.7. t tn khi (Cell Range): Chn khi cn t tn bng cch r chut t u tin n cui cng ca khi. (Cell range). Ra lnh Insert Name Define

Nhp tn khi vo hp Name In Work book: (lu : tn khi khng c khong trng - ch c mt t) Chn ADD khai bo 1.2.8. p fonts Timesnewroman cho ton bng tnh: Ra lnh Tools Options General Chn font Timesnewroman, size 12 trong khung Standard font: Thot Excel, sau khi ng li. 1.2.9. ngha ca thng bo li Khi Excel khng th c nh chnh xc cng thc, n tr v mt thng bo li. Tt c li trong Exel bt u bng du (#). Mt s bo li (tu theo dng li) hin th di dng:

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Tn li #DIV/0

Nguyn nhn y l li divide by zero (chia cho 0), thng bo mu s bng 0 do khng th thc hin c php tnh. Exel mc nh cc trng c gi tr bng 0, cho nn li ny c th l thc hin php chia cho mt trng Li ny c ngha tu theo cng thc. C l cng thc tham chiu n mt gi tr khng tn ti, v d, trong hm Vlookup (tm kim), #N/A cng c th c s dng nh mt k t gi ch (palaceholder) khi d liu cha c sn. c tnh lp biu ca Exel b qua #N/A, v vy k hiu #N/A rt hu dng khi bn v biu . Nu bn trng th Exel s cho rng cc trng c gi tr l 0, v phn nh sai lch vo biu Li ny xy ra khi Exel khng th nhn din c tn s dng trong cng thc.

#N/A

#NAME?

Tn ny khng tn ti, hoc b xo so s xut, hoc b nh vn sai. Cng c th bn qun t chui vn bn trong du ngoc kp. Ngha l c vn vi mt s - s ny khng th phin dch c v qu ln hay qu b, hoc n khng tn ti. C l bn s dng mt i s khng ph hp trong hm. Li ny cho bit c vn vi tham chiu , v thng th do vic xo hng hoc ct c s dng trong cng thc. Li ny cng c th do php tham chiu t xa n mt chng trnh khng chy, chng hn li DDE. Li gi tr do mt s nguyn nhn, nhng thng th n i i vi vic tnh ton k t (thay v s), hoc nhp mt i s khng ph hp cho mt hm. Li Null cho bit khng tn ti php giao i vi cc dy trong cng thc (phn giao rng).

#NUM!

#REF!

#VALUE! #NULL!

1.3. MT S HM THNG DNG C BN TRONG EXCEL 1.3.1. Hm Left( ) C php: =Left(Str,n). Trong Str l mt chui vn bn hoc mt a ch cha gi tr chui, cn n l s nguyn dng. Cng dng: Hm tr v gi tr l mt chui con c ct t bn tri Str sang n k t. V d: =Left(Excel,2) tr v chui con Ex 1.3.2. Hm Right( ) C php: =Right(Str,n). Trong Str l mt chui vn bn hoc mt a ch cha gi tr chui, cn n l s nguyn dng. Cng dng: Hm tr v gi tr l mt chui con c ct t bn phi Str sang n k t. V d: =Right (Excel,2) tr v chui con el 1.3.3. Hm Mid( ) C php: =Mid(Str, n, m). Trong Str l mt chui vn bn hoc mt a ch cha gi tr chui, cn n v m l hai s nguyn dng. Cng dng: Hm tr v gi tr l mt chui con c ct gia Str bt u t k t n sang m k t. V d: =Mid(Thc hnh k ton trn Excel, 10, 7) tr v chui k ton

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1.3.4. Hm If( ) C php: =IF(TestValue, Value If True, Value If False). Trong TestValue l biu thc iu kin, Value If True v Value If False l cc gi tr s tr v ca hm (hoc a ch ch cha gi tr). Cng dng: Khi thc hin hm s tnh ton v xt biu thc iu kin TestValue, nu ng th hm tr v gi tr Value If True, nu sai hm tr v gi tr Value If False. V d: =IF(4>6,4,6) Hm tr v s 6. 1.3.5. Hm Or( ) C Php: =Or(Btk1, Btk2, Btk3,). Trong : Btk1, Btk2, l cc biu thc iu kin tr v gi tr kiu Logical. Cng dng: Hm tr v gi tr kiu Logical, bng True khi mt trong cc biu thc iu kin trong hm ng. Bng False khi tt c cc biu thc iu kin u sai. V d: =Or(2>3, 4>3, 5>7) Hm tr v gi tr True =Or(2>3, 47) Hm tr v gi tr False 1.3.6. Hm And( ) C php: =And(Btk1, Btk2, Btk3,) trong : Btk1, Btk2, l cc biu thc iu kin tr v gi tr kiu Logical. Cng dng: Hm tr v gi tr kiu Logical, bng False khi ch cn mt trong cc biu thc iu kin trong hm sai. Bng True khi tt c cc biu thc iu kin u ng. V d: =And(2>3, 4>3, 5>7) Hm tr v gi tr False 1.3.7. Hm Count( ) C php: =Count(Gtr 1, gtr 2, gtr 3,). Trong cc gi tr c th l cc a ch cha gi tr, mt biu thc, a ch nhm cha gi tr kiu s Cng dng: Hm m tng cc gi tr kiu s lit k trong hm, hay m tng cc cha gi tr kiu s trong hm. V d: =Count(3, 5, 6, 2) Kt qu: 4(c 4 s) 1.3.8. Hm Sum( ) C php: =Sum(gtr 1, gtr 2, gtr 3), trong cc gi tr c th l cc a ch cha gi tr, mt biu thc, a ch nhm cha gi tr kiu s Cng dng: Hm tnh tng cc gi tr lit k trong hm hay tnh tng gi tr cc cha gi tr trong hm. V d: =Sum(3, 5, 6, 2) kt qu: 16 1.3.9. Hm Round( ) C php: =Round(n,m), trong n l mt s l, a ch cha s l: m l s nguyn hng th m. Cng dng: Nu m m th lm trn sang phn nguyn, nu m dng th hm lm trn sang phn thp phn. V d: n=1234,5678 Round(n,2) = 1234,56; Round(n,-2) = 1200 1.3.10. Hm Max() C php: =Max(n1, n2, n3), trong n1, n2, n3 l cc s, cc a ch cha s, a ch nhm cha s. Cng dng: Hm Max( ) tr v gi tr kiu s l s ln nht trong dy s n1, n2, n3 V d: =Max(1, 3, 5, 2, 9) 96

1.3.11. Hm Min( ) C php: =Min(n1, n2, n3), trong n1, n2, n3 l cc s, cc a ch cha s, a ch nhm cha s. Cng dng: Hm Min( ) tr v gi tr kiu s l s nh nht trong dy s n1, n2, n3 V d: =Min(1, 3, 5, 2, 9) 1 1.3.12. Hm Average( ) C php: =Average(n1, n2, n3) trong n1, n2, n3 l cc s, cc a ch cha s, a ch nhm cha s. Cng dng: Hm Average( ) tr v gi tr kiu s l s bnh qun cng ca dy s n1, n2, n3, V d: =Average (1, 3, 5, 2, 7) 3,6; =Average(5, 6) 6 1.3.13. Hm Vlookup( ) C php: Vlookup(LookupValue, Table Array, ColunmIndexNumber, RangeLookup) Trong : LookupValue l mt gi tr (hoc a ch cha gi tr) m hm s mang i d tm trong ct u tin ca bng TableArray. TableArray: l bng cha gi tr d tm v gi tr ly ra ca hm. Gi tr d tm phi ct u tin ca bng, gi tr ly ra ca hm phi cc ct t th hai tr i. ColunmIdexNumber: l ch s ct c ch nh cha gi tr tr v trong bng(ch s ct phi >=2, v gi tr tr v cc ct t s 2 tr i trong bng). RangeLookup: l True(), hoc False(). Nu l 0 th vic d tm ca hm phi chnh xc, nu l 1 th vic d tm mt gi tr trong bng khng cn chnh xc ch cn gn ng l c. Cng dng: Nu tm thy gi tr LookupValue ct u tin ca bng th hm tr v gi tr ca mt trong bng TableArray ng vi dng cha gi tr d tm v ct ColunmIndexNumber, ngc li hm tr v gi tr #NA# (khng tm thy). Ta c th biu din li c php hm di dng bng nh sau:

=VLOOKUP( 111,

M TK 111 112 113 152

Tn TK TM TG NH TC HTK

.

,2

,0)

Vi hm trn, kt qu tr v chui TM (gi tr ca giao nhau gia dng 2 v ct 2). V dng 2 ca bng cha gi tr mang i d tm l 111, ch s ct xc nh trong hm l 2. Nu ta thay gi tr d tm l 112 th hm s tr v gi tr ca giao nhau gia dng 3 v ct 2 (TGNH). Nu ta thay gi tr d tm l 511 th hm s tr v gi tr #N/A (khng tm thy). V TK 511 khng c trong bng d tm. 1.3.14. Hm Match( ) C php: =Match(LookupValue, LookupArray, MatchType) Trong : LookupValue: l mt gi tr (hoc a ch cha gi tr) m hm s mang i d tm trong mng Array.7

LookupArray: l mng mt chiu cha cc gi tr d tm (dy cc gi tr) ca hm. Gi tr d tm LookupValue phi cng kiu d liu vi cc gi tr trong LookupArray. Match Type: L True() hoc False(). Nu l 0 th vic d tm ca hm phi chnh xc, nu l 1 th vic tm mt gi tr trong bng khng cn phi chnh xc ch cn gn ng l c. Cng dng: Hm tr v gi tr kiu s l s th t ca phn t tron