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 trong mng cha

Lookup Value, ngc li hm tr v gi tr #N/A (khng tm thy). Ta c th biu din li c php hm di dng bng v d nh sau:

=Match (A01,

A01

A01

B01

B02

B03

0,)

Kt qu tr v ca hm l s 1. Nu thay gi tr d tm l B02 th hm tr v gi tr l s 4. Nu thay gi tr d tm l B06 th hm tr v gi tr l #N/A (v khng tm thy) 1.3.15. Hm Index( ) C php: Index(Array, RowNumber, ColunmNumber), trong : Array: bng hai chiu cha cc gi tr tr v ca hm. Rownumber, ColunmNumber: l ch s dng v ch s ct ca c ch nh cha gi tr tr v trong bng. Cng dng: hm tr v gi tr ca 1 trong bng Array l giao nhau gia RowNumber v ColunmNumber. Ta c th biu din li c php hm di dng v d nh sau: 11 12 30 15 A

8942 65 55 B

04

422314 83 D

=INDEX(

5713 78 C

,2,3)

Kt qu tr v 57 (gi tr ca giao nhau gia dng 2 v ct 3). Nu thay ch s dng l 3 v ch s ct l 3 th kt qu tr v l 13. Nu thay ch s dng l 3 v ch s ct l 4 th kt qu tr v l 14. Nu thay ch s dng l 5 v ch s ct l 4 th kt qu tr v l D. Ta thng dng kt hp gia hm Index vi hm Match tham chiu n mt gi tr trong bng, cch dng nh sau: V d: Cho bng n gi vn chuyn cc loi hng ho n cc khu vc nh sau: A B C D E F G 1 2 3 4 5 TP VT BD MT MH01 12 13 56 85 MH02 55 14 45 61 MH03 97 19 55 67 MH04 24 23 58 80 MH05 20 14 44 51 MH06 41 12 21 23

Dng hm Index tham chiu n gi vn ti ca mt hng c m s MH04 i khu vc BD. Ta thy khu vc BD dng 3, v m hng MH04 ct 4 v s dng hm Index nh sau: =Index ($B$2:$G$5,3,4) v kt qu tr v 58. Nhng cch dng nh trn s khng linh hot khi ta c m hng v khu vc thay i. s dng hm linh hot hn ta kt hp vi hm Match. Hm Match s ng vai tr xc nh ch s dng v ch s ct cho hm Index. V d:

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=Index ($B$2:$G$5,Match(BD,$A$2:$A$5,0),Match(MH04,$B$1:$G$1,0)) Kt qu ca hm Match th nht tr v s 3, hm Match th hai tr v s 4. Do vy hm Index s tr v gi tr ca 1 trong bng $B$2:$G$5 l giao nhau gia dng 3 v ct 4 (58). Ta cng thng dng kt hp gia hm Vlookup vi hm Match tham chiu trn mt gi tr trong bng, trong trng hp ny hm Match s gip xc nh c ch s ct colunmIndexNumber cha gi tr tr v. V d: =Vlookup (BD,$B$1:$G$5,Match(BD,$A$1:$G$1,0),0) Ta cng thng dng kt hp gia hm Hlookup vi hm Match tham chiu trn mt gi tr trong bng, trong trng hp ny hm Match s gip xc nh c ch s dng RowIndexNumber cha gi tr tr v. V d: =Hlookup (MH04,$B$1:$G$5,Match(BD,$A$1:$A$5,0),0) Kt qu ca hm Index, Vlookup, Hlookup l nh nhau. 1.3.16. Hm Sumif() C php: =Sumif(Range, criteria, SumRange), trong : Range: ct cha gi tr so snh vi iu kin Criteria khi tnh ton. Criteria : iu kin tnh ton, c kiu d liu trng vi kiu d liu ca ct Range. SumRange: ct cha gi tr kiu s, ct SumRange c chiu cao bng vi ct Range v tng ng cc gi tr. Cng dng: Hm tnh tng theo iu kin. Nguyn tc tnh ton ca hm: Khi thi hnh s so snh iu kin Criteria vi cc gi tr tng ct Range. Nu bng th ly gi tr tng ng (cng dng) bn ct SumRange cng li. Ta c th biu din li bng v d sau:

=Sumif(

Range,M HNG A01 A02 A03 A01 A02

Criteria,

Sumrange)S LNG 10 10 100 100 20

=Sumif(

, A01,

)

Kt qu ca hm tr v s lng 110. Nu thay iu kin thnh m hng A02 th kt qu s tr v s lng 30. Nu thay iu kin thnh m hng A03 th kt qu tr v s lng 100. 1.3.17. Hm Dsum( ): C php: =Dsum(Database, Field/Number, Criteria), trong : Database: a ch (hoc tn) bng d liu ngun bao gm c dng tiu ct ca bng. Field/Number: s th t ct trong bng DataBase, ct ny c d liu kiu s c dng lm ct tnh tng cng cc gi tr trong ct khi iu kin Criteria tho mn. Field/Number c th dng ch s th t ct trong bng hay dng tiu ct cn tnh ca bng (dng a ch cha tiu ct). Criteria: Bng iu kin dng lm cn c tnh tng.

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Cng dng: Hm Dsum() s tnh tng cc gi tr trong ct Field/Number ng vi dng cha iu kin (tha iu kin) trong bng iu kin criteria. Nguyn l lm vic: iu kin ca criteria s c so snh vi nhng gi tr ca ct c tiu ct trng vi tiu ct ca bng iu kin. Nu bng th s ly gi tr trong ct FieldNumber cng li, ngc li s khng lm g c. Ta c th biu din li hm Dsum() bng v d sau:

=Dsum

(

S CT TK ghi n Tk ghi c S lng S tin 57 1 111 112 3.000 2 112 111 13 12.000 3 111 78 2.500 1521 4 112 1 90.000 1521

TK ghi n Tk ghi c 1521 111

,5

)

Kt qu ca hm tr v gi tr: 2.500 Nu thay bng iu kin thnh: TK ghi n Tk ghi c 112 1521 111 1521 Hm s tnh tng cc gi tr trong ct s tin (ct th 5 ca bng) ng vi nhng nh khon c TK ghi n l 1521 i ng vi 111 hoc c TK ghi n l 1521 v i ng vi 112. Cc nh khon khc c TK ghi n l 1521 nhng ti khon ghi c khc 111, 112 th khng tho mn iu kin v khng c tnh. Kt qu ca hm theo iu kin trn tr v: 92.500. 1.4. MT CHNG TRNH THNG TR TRONG EXEL 1.4.1. D tm List v Database Microsoft Excel cung cp cho ngi s dng 2 chng trnh dng d tm cc mu tin (record) trong bng d liu (Database) l AutoFiter v AdvanceFilter. AutoFiter: L chng trnh dng tm kim nhng mu tin bng cch che nhng mu tin khng tho iu kin v ch cho hin ra trong bng nhng mu tin tho iu kin m t ban u. Chng trnh ny ch lc c cc mu tin v cho hin ra ti ch m khng th em cc mu tin ny sang bng tnh mi, mun thc hin vic ny cn s dng thm cng vic copy. AdvanceFilter: l chng trnh dng tm nhng mu tin theo iu kin m t ban u. c bit chng trnh ny va c th lc c cc mu tin ti ch v va c th em cc mu tin tm c sang bng tnh mi (Copy to another Location). Nh vy khi bn cn tm kim mt mu tin no trong c hai trng hp th bn phi m t c cc d kin mun tm. Cc d kin mun tm gi l iu kin d tm (Criteria). 1.4.2. M t iu kin d tm (Createria): 1.4.2.1. iu kin c 1 d kin: V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi n l 111

A1 2 TKGHINO 111

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V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi c l 111

A1 2 TKGHICO "111

1.4.2.2. iu kin c nhiu d kin quan h v (And): V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi n l 112, ghi c l 111:

A1 2 TKGHINO 112

B TKGHICO 111

C

V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi n l 112 ghi c l 111 v c s tin pht sinh ln hn 100.000:

A1 2 TKGHINO 112

B TKGHICO 111

CSOTIENPS >100.000

Lu : Tt c cc d kin quan h And vi nhau u c m t trn mt dng.1.4.2.3. iu kin c nhiu d kin quan h hoc (Or): V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi n l 111, ghi c l 111 hoc nh khon c ti khon.

A1 2 TKGHINO * 111

B TKGHICO 111 *

C

1.4.2.4. iu kin c nhiu d kin quan h hn hp(And, Or): V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi n l 112 ng vi s tin pht sinh>= 500.000 hoc nh khon c ti khon ghi c l 111 ng vi s tin pht sinh >= 100.000.

A1 2 3 TKGHINO * 112

B TKGHICO 111 *

CSOTIENPS >=100.000 >=500.000

1.4.2.5. S dng chng trnh Autofilter: s dng chng trnh AutoFilter ta thc hin cc bc sau: Bc 1: Chn ton b bng d liu (bao gm c dng tiu ). V d: Chn s nht k chung. Bc 2: Chn Data/ Filter/ Auto Filter trn dng tiu ca s nht k chung xut hin cc hp iu kin (Pulldown), trong mi hp Pulldown c cha cc d liu i din cho ct . V d:

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ALL Customs 111 112

131 Bc 3: Chn iu kin lc trong tng hp Pulldown lc ra nhng mu tin cn thit. Cch lm: chn Pulldown TKGHNOALL Customs 111 112 131

Chn ti khon 111

Khi chn xong ta thy nhng nh khon khng c ti khon ghi n l 111 s b che i, v trong danh sch ch cn nhng nh khon c ti khon ghi n l 111 nh iu kin m t. 1.4.2.6. Sp xp d liu (sort) Trong mt bng tnh (danh sch) i lc d liu c trnh by v sp xp theo ngy pht sinh, theo m s, hay theo mt tiu thc no lm cho d liu trong bo co tr nn d nhn hn. V d: Khi in danh sch lp hc ta thng sp xp theo vn Alpha ca tn nh khi in danh sch trng truyn ta phi sp xp theo im thi Vic xc nh mt tiu thc sp xp tu thuc vo yu cu m chnh bn thn bo co phi p ng. Tiu thc sp xp c th l n hay kp. V d: Khi in mt danh sch nhn vin Cng ty th thng in theo trnh t sp xp ca M phng ban v m nhn vin. sp xp d liu ta thc hin cc bc sau: Bc 1: Chn ton b bng (bt u t dng tiu cc ct n ht bng) Bc 2: Ra lnh Data/ sort hin ra hp thoi nh sau:

Bc 3: Tr li hp thoi: Chn kho (tiu thc) sp xp trong hp Sort By (V d ColumnA - sp xp theo Colum A). Nu mun sp xp theo tiu thc th hai th chn tiu thc tip theo trong hp Then By

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Ta cng c th chn cc tiu thc sp xp thng qua tn ct mc nh, trng hp ny ta phi nh du chn vo No Header Row tt ch th hin tiu ct chuyn sang ch th hin tn ct mc nh. Bc 4: Chn OK thi hnh.

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CHNG 2 : THC HNH LP S K TON V BO CO TI CHNH THEO HNH THC K TON NHT K CHUNG2.1. S LUNG D LIU CA K TON EXCEL THEO HNH THC NHT K CHUNG: Nht k thu tin Nht k chi tin Chng t gc Nht k mua hng Nht k bn hng Nht k chung S ci S qu tin mt S k ton my S tin gi ngn hng S chi tit hng tn kho S chi tit cng n S chi tit cc ti khon khc Bng tng hp chi tit TK 131 Bng tng hp chi tit TK 331 Bng tng hp chi tit TK 15.. Bng cn i s pht sinh H thng TK (BDMTK) Bng cn i k ton Bo co kt qu kinh doanh Bo co lu chuyn tin t Thuyt minh bo co ti chnh Bo co ti chnh Bng tng hp chi tit Cc s chi tit S tng hp S nht k

Qua s trn ta thy tt c cc s k ton , bo co ti chnh u nhn thng tin t BDMTK v SKTM, trong : Bng BDMTK cung cp s d u k ca cc ti khon, cung cp s d cui k sau khi tng hp s pht sinh t s k ton my (SKTM) v tnh s d cui k. S k ton my (SKTM) cung cp chi tit phn nht k hng ngy chnh l cc bt ton nh khon v nhng thng tin lin quan 2.2. T CHC D LIU K TON 2.2.1. Hng dn m ti khon s dng s d u k Tt c cc ti khon doanh nghip s dng nh khon k ton u phi ng k sn v phn nh s d u k ca cc ti khon trong mc danh mc ti khon.To mt Sheet tn l BDMTK (bng danh mc ti khon), sau lp cu trc bng nh sau:

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A 1 2 3 4 5 6 7 8 ... MATSNV

B

C

D

E

F

G

H

I

J

K

L SODCKiu chnh

BNG DANH MC TI KHON SOHIEUTK LOAITK TENTK SLTDK SODDK SOPSNO SOPSCO SOLTCK SODCK MATSNViu chnh

Ct MATSNV: ( m ti sn ngun vn) dng xc nh v tr ca tng ti khon trong Bng cn i k ton. Trong thnh phn ca m ti sn ngun vn th cc k t c cu to nh sau: 3 k t u tin ca MATSNV ch m s tng hp ln nht ca Bng cn i k ton (V d: 100 - Ti sn ngn hn). 3 k t gia ch m s tng hp cp nh hn (V d: 110 - Tin v cc khon tng ng tin). 3 k t cui ch th t tng khon mc nh nht ghi trong Bng cn i k ton (V d: 111 - Tin).

V d: S d ca ti khon 111 c ghi trong bng cn i k ton ti khon mc c m s 111 - Tin, m s 111 thuc khon mc c m s 110 - Tin v cc khon tng ng tin, m s 110 thuc khon mc c m s 100 - Ti sn ngn hn, t nhng d kin trn ta t MATSNV cho TK 111 l: 100 -110 -111. Tng t nh trn ta c th t m cp cho cc ti khon khc thuc loi 1, 2, 3, 4. Cn cc ti khon khng c mt trong bng cn i k ton (loi 5, 6, 7, 8, 9) s khng cn t m ti sn ngun vn (ct MATSNV b trng). Ct SOHIEUTK: Mi ti khon c mt s hiu ring, ti khon c m chi tit cho tng i tng theo di c th ca k ton chi tit.Ti khon m cho i tng no th s dng m i tng ghp vi s hiu ti khon tng ng. Ti khon chi tit: ..

15

V d: M vt liu chnh M1: Ti khon chi tit m theo di vt liu ny l 1521.M1. Ct loi TK: Cc ti khon c s pht sinh tng ghi bn n (c s d bn n) th loi ti khon quy c l N, ngc li nhng ti khon pht sinh tng ghi bn c ( c s d bn c) th loi ti khon quy c l C. Ct SLTDK (s lng tn u k) dng theo di s lng tn ca cc ti khon hng tn kho cho tng hng tn kho. Ct SODDK (s d u k) dng phn nh s d u k trn tng ti khon chi tit m. Lu : Nu mt ti khon c loi TK l N m s d u k l s d c th s d u k phi nhp s d m, mt ti khon c loi ti khon l C m s d u k l n th s d u k cng phi nhp s m. Ta t tn cho mt s vng thun tin cho vic tham chiu sau ny: t tn cho vng d liu t B2:L65536 l BDMTK (bng danh mc ti khon). t tn cho vng d liu t B2:B65536 l SOHIEUTK (s hiu ti khon). t tn cho vng d liu t E2:E65536 l SLTDK (s lng tn kho u k). t tn cho vng d liu t F2:F65536 l SODDK (s d u k).

16

2.2.2.

nh khon trn Exel

To mt sheet mi tn l SKTM (s k ton my).C cc thnh phn nh sau:A 1 S HA N NGY CHNG T DIN GII TKGHINO TKGHCO B C D E F G S K TON MY S LNG PHT SINH S TIN PHT SINH Kim tra TK ghi N [1] Kim tra TK ghi C [2] H I J K L M

2

S XRI

NGY GHI S

S PHIU THU/CHI

S PHIU NHP/XUT

3 4 5 6 7 8 9 Gii thch cc ct: Ct S XRI: Phn nh s xri ca cc ha n GTGT (nhp dng chui ). Ct NGY GHI S: L ngy nh khon k ton. Ct S HA N: Phn nh s ha n GTGT (nhp dng chui ). Ct S PHIU THU/CHI: Phn nh s phiu thu tin mt, chi tin mt (nhp dng chui ). Ct S PHIU NHP/XUT: Phn nh s phiu nhp kho/xut kho (nhp dng chui ). Ct NGY CHNG T: Phn nh chng t pht sinh. Ct DIN GII: Ghi trch yu ni dung nghip v (nhp dng chui ).17

- Ct TKGHINO, TKGHICO: Nhp ti khon ghi n v ti khon ghi c ca bt ton nh khon (nhp dng chui). Ct S LNG PHT SINH: Ghi nhn s lng pht sinh (nhp dng s).

- Ct S TIN PHT SINH: Phn nh s tin pht sinh ca tng ti khon trong cc bt ton nh khon (nhp dng s). Ni dung: Tt c cc chng t u c nh khon vo S k ton my theo cc thng tin trong bng. Cch nh khon: Khc vi nh khon trn cc s k ton lm theo hnh thc th cng, nh khon trn S k ton my c cc c im ring phi tun theo: Phi nh khon theo hnh thc n gin.

- Cc bt ton pht sinh ca cng mt chng t th cc thng tin chung nh: s Xri, ngy ghi s, s chng t, ngy chng t, din gii, s c chung ni dung. - Mt ti khon c m chi tit th ti khon khng c s dng nh khon. thun tin cho vic tng hp s liu sau ny ta nn t tn mt s vng tham chiu n bng tng hp chng t gc nh sau: T A2:M65536 t tn l SKTM. T H3:H65536 t tn l TKGHINO. T I3:I65536 tn l TKGHICO. T J3:J65536 tn l SOLUONGPS. T K3:K65536 tn l SOTIENPS.

Trong qu trnh nh khon k ton, ta c th dng cc ti khon sai i tng chi tit v cng c khi ti khon cha m v ng k trong bng danh mc ti khon (BDMTK). Nu nh vy khi tng hp s pht sinh vo cc ti khon chi tit trong bng BDMTK s khng thc hin c v khng c c s tng hp. hn ch nhng nhm ln ta c th lp cng thc nhm pht hin ra nhng nhm ln : + Ct [1] Kim tra ti khon ghi n: lp cng thc nh sau:

[1]=VLOOKUP(H3;BDMTK;3;0)Trong cng thc trn, H3 l cha ti khon ghi n u tin trong SKTM. Hm VLOOKUP s em ti khon trong H3 vo ct u tin trong BDMTK tm kim nu tm thy hm s tr v tn ti khon tng ng, nu khng tm thy th hm tr v thng bo #NA ngha l ti khon cha c khai bo trong bng BDMTK.

18

+ Ct [2] Kim tra ti khon ghi C: lp cng thc mh sau:

[2]=VLOOKUP(I3;BDMTK;3;0)Trong cng thc trn, I3 l cha ti khon ghi c u tin trong SKTM. TNG HP S PHT SINH CC TI KHON CHI TIT T BNG SKTM VO BDMTK: hai phn trn ta thc hin xong nhng cng vic phi lm ban u cho k k ton u tin ti doanh nghip bao gm vic m cc ti khon c lin quan sau ng k chng trong BDMTK v nh khon cc chng t kinh t pht sinh trong k vo S k ton my. phn ny ta phi thc hin cng vic tng hp s pht sinh n, c t tt c cc bt ton nh khon trong bng SKTM vo tng ti khon chi tit tng ng trong bng BDMTK. Chi tit tng ch tiu nh sau: Quay li bng BDMTK ta thy cc ct cn b trng l [1], [2], [3], [4]. y chnh l cc ct phi s dng cng thc tng hp. [1] Tng s pht sinh n (SOPSNO) ca cc bt ton t SKTM sang cho tng ti khon, ta s dng hm SUMIF():

[1]=SUMIF(TKGHINO;B3;SOTIENPS)Trong cng thc trn, B3 l a ch cha ti khon u tin trong BDMTK. [2] Tng s pht sinh c (SOPSCO) ca cc bt ton t SKTM sang cho tng ti khon, ta s dng hm SUMIF():

[2]=SUMIF(TKGHICO;B3;SOTIENPS) [3] S lng tn cui k ca cc ti khon: nu cc ti khon l 152, hoc 153, hoc 155, hoc 156 th mi c s lng tn v phi tnh theo cng thc: S lng tn cui k = s lng tn u k + tng s lng nhp tng s lng xut

[3]= IF(OR(LEFT(B3;3)=152; LEFT(B3;3)=153; LEFT(B3;3)=155; LEFT(B3;3)=156);E3 + SUMIF(TKGHINO;B3;SOLUONGPS) SUMIF(TKGHICO;B3;SOLUONGPS);0)Trong cng thc trn E3 l cha s lng tn u k, B3 l cha s hiu ti khon u tin ca BDMTK. [4] Tnh s d cui k ca cc ti khon (SODCK)

Nu loi TK ( C3) l N th s d cui k tnh bng cng thc:

19

SODDK ( F3) + SOPSNO ( G3) SOPSCO ( H3); Ngc li th s d cui k c tnh bng cng thc: SODDK ( F3) + SOPSCO ( H3) - SOPSNO ( G3).

[4] = IF(C3=N;F3+G3-H3;F3+H3-G3)2.2.3. LP S NHT K i vi hnh thc k ton nht k chung ngoi s nht k chung, ngi ta cn dng thm cc s nht k chuyn dng (s nht k c bit) nh: Nht k thu tin, nht k chi tin, nht k mua hng, nht k bn hng. Mi s c mt chc nng theo di, phn nh cc nghip v kinh t pht sinh ring nh: Nht k thu tin c m theo di cc nghip v thu tin, s nht k chi tin c s dng theo di cc nghip v chi tin,.. cc nghip v khng c phn nh trong cc s nht k chuyn dng s c phn nh s nht k chung, thng tin lp cc s nht k c ly t s k ton my (SKTM): Nu bt ton c ti khon ghi n l 111, 112, th s c chuyn vo s nht k thu tin. Nu bt ton c ti khon ghi n l 131 th s c chuyn vo s nht k bn hng. Nu bt ton c ti khon ghi c 111, 112, th s c chuyn vo s nht k chi tin. Nu bt ton c ti khon ghi c 331 th s c chuyn vo s nht k mua hng. Cc bt ton cn li s c ghi vo s nht k chung.

S NHT K THU TIN MTNhng bt ton no c ti khon ghi n l 111, 112 th s c chuyn vo s nht k thu tin mt.

SKTM

S NHT K THU TIN MT

To mt sheet mi c tn l NKTTM,cu trc s nh sau:

20

A 1 2 3 4 5 6 7 8 9 10 11 12 n Ngy ghi s 1 [1]

B

C

D

E

F

G

H

I

J

K

L

NHT K THU TIN MT Thng . Nm . Chng t S 2 [2] Ngy 3 [3] Ghi c cc ti khon 141 7 [7] 131 8 [8] 511 9 [9] 3331 10 [10] Ti khon khc S tin S hiu 11 [11] 12 [12]

Din gii 4 [4]

Ghi n TK 111 112 5 [5] 6 [6]

Tng cng

[13]

[14]

[15]

[16]

[17]

[18]

[19]

Cc c [?] ta phi thit lp cng thc, c th l: [1] Ngy ghi s:

[1] = IF(LEFT(SKTM!$H3;3)=111,SKTM!B3;) [2] S chng t:

[2] = IF(LEFT(SKTM!$H3;3)=111,SKTM!D3;) [3] Ngy chng t:

[3] = IF(LEFT(SKTM!$H3;3)=111,SKTM!F3;) [4] Din gii:

[4] = IF(LEFT(SKTM!$H3;3)=111,SKTM!G3;)

[5] Ghi n ti khon 111:

[5] = IF(LEFT(SKTM!$H3;3)=111,SKTM!K3;0) [6] Ghi c ti khon 112 i ng 111:

[6] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;3)=F$5);$E8;0)

21

[7] Ghi c ti khon 141 i ng 111:

[7] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;3)=G$5);$E8;0) [8] Ghi c ti khon 131 i ng 111:

[8] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;3)=H$5);$E8;0) [9] Ghi c ti khon 511 i ng 111:

[9] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;3)=I$5);$E8;0) [10] Ghi c ti khon 3331 i ng 111:

[10] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;4)=J$5);$E8;0) [11] S tin ghi c cc ti khon khc i ng vi 111:

[11] = IF(SUM(F8:J8)>0;0;E8) [12] S hiu ti khon ghi c khc i ng vi 111:

[12] = IF(K8=0;;SKTM!I3) Copy cc cng thc trn n trc hng tng cng (n-1). [13] Tng cng s tin pht sinh n ti khon 111:

[13] = SUM(E8:En-1)Ghi ch: n: dng th n (dng tng cng). [14], [15], [16], [17], [18], [19] lm tng t nh [13]. Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng c s liu./. S NHT K CHI TIN MT. Nhng bt ton c ti khon ghi c 111 th s c chuyn vo s nht k chi tin.

SKTM

S NHT K CHI TIN MT

To mt sheet c tn l NKCTM,cu trc s nh sau:

22

A 1 2 3 4 5 6 7 8 9 10 11 12 n Ngy ghi s 1 [1]

B

C

D

E

F

G

H

I

J

K

NHT K CHI TIN MT Thng . Nm . Chng t Din S Ngy gii Ghi n cc ti khon Ti khon 642 141 152 133 112 khc S tin 11 [11] S hiu 12 [12]

Ghi c TK 111

2 [2]

3 [3]

4 [4]

5 [5]

6 [6]

7 [7]

8 [8]

9 [9]

10 [10]

Tng cng [1] Ngy ghi s:

[13]

[14]

[15]

[16]

[17]

[18]

[19]

Cc c [?] ta phi thit lp cng thc, c th l:

[1] = IF(LEFT(SKTM!$I3;3)=111,SKTM!B3;) [2] S chng t:

[2] = IF(LEFT(SKTM!$I3;3)=111,SKTM!D3;) [3] Ngy chng t:

[3] = IF(LEFT(SKTM!I3;3)=111,SKTM!F3;) [4] Din gii:

[4] = IF(LEFT(SKTM!$I3;3)=111,SKTM!G3;) [5] Ghi c ti khon 111:

[5] = IF(LEFT(SKTM!$I3;3)=111,SKTM!K3;) [6] Ghi n ti khon 642 i ng 111:

[6] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=F$5);$E8;0)23

[7] Ghi n ti khon 141 i ng 111:

[7] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=G$5);$E8;0) [8] Ghi n ti khon 152 i ng 111:

[8] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=H$5);$E8;0) [9] Ghi n ti khon 133 i ng 111:

[9] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=I$5);$E8;0) [10] Ghi n ti khon 112 i ng 111:

[10] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=J$5);$E8;0) [11] S tin ghi n cc ti khon khc i ng vi 111:

[11] = IF(SUM(F8:J8)>0;0;E8) [12] S hiu ti khon ghi n khc i ng vi 111:

[12] = IF(K8=0;;SKTM!H3) Copy cc cng thc trn n trc hng tng cng (n-1). [13] Tng cng s tin pht sinh c ti khon 111:

[13] = SUM(E8:En-1)Ghi ch: n: dng th n (dng tng cng). [14], [15], [16], [17], [18], [19] lm tng t nh [13]. Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng c s liu. S NHT K MUA HNG

SKTM

S NHT K MUA HNG

24

To mt sheet c tn l NKMH,cu trc s nh sau: A 1 2 3 4 5 6 7 8 9 10 11 12 n Tng cng [13] [14] [15] [16] [17] [18] [19] c im ca s nht k mua hng l s phn nh cc nghip v lin quan n vic mua chu. Do , nghip v c ti khon ghi c l 331 v ti khon ghi n khc 331 u l nhng nghip v mua chu, cn cc nghip v c ti khon ghi c l 331 v ti khon ghi n l 331 l cc bt ton chuyn i cng n th khng phn nh vo nht k mua hng. Cc c [?] ta phi thit lp cng thc, c th l: [1] Ngy ghi s: 1 [1] 2 [2] 3 [3] 4 [4] Ngy ghi s Chng t Din gii Ghi c TK 331 5 [5] 1521 1522 Ghi n cc ti khon Ti khon khc S tin 11 [11] S hiu 12 [12] B C D E F G H I J K L

NHT K MUA HNG Thng . Nm .

S

Ngy

1523

153

133

6 [6]

7 [7]

8 [8]

9 [9]

10 [10]

[1] = IF(AND(LEFT(SKTM!$I3;3)=331; LEFT(SKTM!$H3;3)331);SKTM!B3;) [2] S chng t:

[2] = IF(AND(LEFT(SKTM!$I3;3)=331; LEFT(SKTM!$H3;3)331);SKTM!C3;) [3] Ngy chng t:

[3] = IF(AND(LEFT(SKTM!$I3;3)=331; LEFT(SKTM!$H3;3)331);SKTM!F3;)

25

[4] Din gii:

[4] = IF(AND(LEFT(SKTM!$I3;3)=331; LEFT(SKTM!$H3;3)331);SKTM!G3;) [5] Ghi c ti khon 331:

[5] = IF(AND(LEFT(SKTM!I3;3)=331; LEFT(SKTM!H3;3)331);SKTM!K3;0) [6] Ghi n ti khon 1521 i ng 331:

[6] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;4)=F$5);$E8;0) [7] Ghi n ti khon 1522 i ng 331:

[7] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;4)=G$5);$E8;0) [8] Ghi n ti khon 1523 i ng 331:

[8] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;4)=H$5);$E8;0) [9] Ghi n ti khon 153 i ng 331:

[9] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;3)=I$5);$E8;0) [10] Ghi n ti khon 133 i ng 331:

[10] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;3)=J$5);$E8;0) [11] S tin ghi n cc ti khon khc i ng vi 331:

[11] = IF(SUM(F8:J8)>0;0;E8) [12] S hiu ti khon ghi n khc i ng vi 331:

[12] = IF(K8=0;;SKTM!H3) Copy cc cng thc trn n trc hng tng cng (n-1). [13] Tng cng s tin pht sinh c ti khon 331:

[13] = SUM(E8:En-1)Ghi ch: n: dng th n (dng tng cng).

26

[14], [15], [16], [17], [18], [19] lm tng t nh [13]. Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng c s liu. S NHT K BN HNG

SKTM

S NHT K BN HNG

To mt sheet c tn l NKBH,cu trc s nh sau: A 1 2 3 4 5 6 7 8 9 10 11 12 n Tng cng [13] [14] [15] [16] [17] [18] [19] Nhng chng t c ti khon ghi n l 131 v ti khon ghi c khc 131l nhng nghip v bn hng chu ta phi chuyn s liu t SKTM vo s nht k bn hng, cn cc bt ton c ti khon ghi n l 131 v ti khon ghi c bng 131 l nhng bt ton chuyn i t n di hn thnh n ngn hn th khng phn nh vo s nht k bn hng. Cc c [?] ta phi thit lp cng thc, c th l: [1] Ngy ghi s: 1 [1] 2 [2] 3 [3] 4 [4] Ngy ghi s Chng t Din gii Ghi n TK 131 5 [5] 5111 5112 Ghi c cc ti khon Ti khon khc S tin 11 [11] S hiu 12 [12] B C D E F G H I J K L

NHT K BN HNG Thng . Nm .

S

Ngy

5113

3331

6 [6]

7 [7]

8 [8]

9 [9]

10 [10]

[1] = IF(AND(LEFT(SKTM!$H3;3)=131; LEFT(SKTM!$I3;3)131);SKTM!B3;) [2] S chng t:

[2] = IF(AND(LEFT(SKTM!$H3;3)=131; LEFT(SKTM!$I3;3)131);SKTM!C3;)27

[3] Ngy chng t:

[3] = IF(AND(LEFT(SKTM!$H3;3)=131; LEFT(SKTM!$I3;3)131);SKTM!F3;) [4] Din gii:

[4] = IF(AND(LEFT(SKTM!$H3;3)=131; LEFT(SKTM!$I3;3)131);SKTM!G3;) [5] Ghi n ti khon 131:

[5] = IF(AND(LEFT(SKTM!H3;3)=131; LEFT(SKTM!I3;3)131);SKTM!K3;0) [6] Ghi c ti khon 5111 i ng 131:

[6] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;4)=F$5);$E8;0) [7] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;4)=G$5);$E8;0) [7] Ghi c ti khon 5112 i ng 131:

[8] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;4)=H$5);$E8;0) [8] Ghi c ti khon 5113 i ng 131: [9] Ghi c ti khon 3331 i ng 131: [10] Ghi c ti khon i ng 131:

[9] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;4)=I$5);$E8;0) [10] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;I)=J$5);$E8;0) [11] S tin ghi c cc ti khon khc i ng vi 131:

[11] = IF(SUM(F8:J8)>0;0;E8) [12] S hiu ti khon ghi c khc i ng vi 131:

[12] = IF(K8=0;;SKTM!I3)

28

Copy cc cng thc trn n trc hng tng cng (n-1). [13] Tng cng s tin pht sinh n ti khon 131:

[13] = SUM(E8:En-1)Ghi ch: n: dng th n (dng tng cng). [14], [15], [16], [17], [18], [19] lm tng t nh [13]. Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng c s liu. S NHT K CHUNG

SKTM

S NHT K CHUNG

To mt sheet c tn l NKC,cu trc s nh sau: A 1 2 3 4 5 6 7 8 9 10 n Tng cng [8] Nu doanh nghip c m cc s nht k chuyn dng th cc chng t c lin quan s c u tin ghi vo cc s nht k chuyn dng, nu cc chng t khng phi ghi vo cc s nht k chuyn dng th mi ghi sang s nht k chung. Cc c [?] ta phi thit lp cng thc, c th l: [1] Ngy ghi s: Ngy ghi s 1 [1] Chng t S 2 [2] Ngy 3 [3] Din gii 4 [4] Ti khon N 5 [5] C 6 [6] S tin 7 [7] B C D S NHT K CHUNG Thng nm E F G

[1] = IF(OR(LEFT(SKTM!$H3;3)=111; LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131; LEFT(SKTM!$I3;3)131); AND(LEFT(SKTM!$I3;3)=331; LEFT(SKTM!$H3;3)331));;SKTM!B3)

29

[2] S chng t:

[2] = IF(OR(LEFT(SKTM!$H3;3)=111; LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131; LEFT(SKTM!$I3;3)131); AND(LEFT(SKTM!$I3;3)=331; LEFT(SKTM!$H3;3)331));;IF(SKTM!D3; SKTM!D3;IF(SKTM!C3; SKTM!C3; SKTM!E3)))

[3] Ngy chng t:

[3] = IF(OR(LEFT(SKTM!$H3;3)=111; LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131; LEFT(SKTM!$I3;3)131); AND(LEFT(SKTM!$I3;3)=331; LEFT(SKTM!$H3;3)331));;SKTM!F3)

[4] Din gii:

[4] = IF(OR(LEFT(SKTM!$H3;3)=111; LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131; LEFT(SKTM!$I3;3)131); AND(LEFT(SKTM!$I3;3)=331; LEFT(SKTM!$H3;3)331));;SKTM!G3)

[5] Ti khon ghi n:

[5] = IF(OR(LEFT(SKTM!$H3;3)=111; LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131; LEFT(SKTM!$I3;3)131); AND(LEFT(SKTM!$I3;3)=331; LEFT(SKTM!$H3;3)331));;SKTM!H3)

[6] Ti khon ghi c:

[6] = IF(OR(LEFT(SKTM!$H3;3)=111; LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131; LEFT(SKTM!$I3;3)131); AND(LEFT(SKTM!$I3;3)=331; LEFT(SKTM!$H3;3)331));;SKTM!I3)

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[6] S tin pht sinh:

[6] = IF(OR(LEFT(SKTM!$H3;3)=111; LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131; LEFT(SKTM!$I3;3)131); AND(LEFT(SKTM!$I3;3)=331; LEFT(SKTM!$H3;3)331));;SKTM!K3)

[7] Tng cng s tin pht sinh:

[7] = SUM(G7: Gn-1)Ghi ch: n l dng th n (dng tng cng) Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng c s liu.

LP S CI CC TI KHON lp s ci cc ti khon ta cn phi lp bng cn i s pht sinh trc. Thng tin lp s ci c ly t SKTM, BDMTK, BCDSPS. To sheet mi c tn l SOCAI, c cu trc nh sau: A 1 2 3 4 5 6 7 8 9 10 11 12 n-1 n Tng cng s pht sinh S d cui k [1] S hiu ti khon: [13] [15] [14] [16] 1 [6] 2 [7] 3 [8] Ngy ghi s B C D S CI Thng nm E F G

S hiu:S

[1]Ngy Din gii

[2]TK i ng 5 [10] N [4] 6 [11]

[3]S tin pht sinh C [5] 7 [12]

Chng t

S d u k: 4 [9]

Ti C4 nhp vo ti khon no th in ra s ci ti khon ca ti khon .

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[2] Tn ti khon :

[2]= VLOOKUP(C4;DMTKTH;3;0)Trong DMTKTH l tn vng BCDSPS. [3] Loi ti khon (ghi n hay c): :

[3]= VLOOKUP(C4;BDMTKTH;2;0) [4] S d n u k:

[4]= IF(OR(AND(G4="N";SUMIF(SOHIEUTK;C4&"*";SODDK)>0); AND(G4="C";SUMIF(SOHIEUTK;C4&"*";SODDK)0); AND(G4="N";SUMIF(SOHIEUTK;C4&"*";SODDK)0);AND(B6="C";SUMIF(SOHIEUTK;A6&"*";SODDK)