{"id":8404,"date":"2023-11-29T20:50:10","date_gmt":"2023-11-29T20:50:10","guid":{"rendered":"https:\/\/masterskills.org\/blog\/loi-ke-toan-accounting-error-la-gi-dac-diem-va-cac-loai-loi-thuong-gap.html"},"modified":"2023-12-21T14:23:51","modified_gmt":"2023-12-21T07:23:51","slug":"loi-ke-toan-accounting-error-la-gi-dac-diem-va-cac-loai-loi-thuong-gap","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/loi-ke-toan-accounting-error-la-gi-dac-diem-va-cac-loai-loi-thuong-gap.html","title":{"rendered":"L\u1ed7i k\u1ebf to\u00e1n (Accounting Error) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 c\u00e1c lo\u1ea1i l\u1ed7i th\u01b0\u1eddng g\u1eb7p"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Ipe)<\/p>\n<\/figcaption><\/figure>\n

L\u1ed7i k\u1ebf to\u00e1n<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

L\u1ed7i k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Accounting Error.<\/b><\/p>\n

L\u1ed7i k\u1ebf to\u00e1n<\/b> l\u00e0 m\u1ed9t l\u1ed7i kh\u00f4ng c\u1ed1 \u00fd trong b\u00fat to\u00e1n ghi s\u1ed5.<\/p>\n

Khi ph\u00e1t hi\u1ec7n, l\u1ed7i ho\u1eb7c sai s\u00f3t th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eeda ngay l\u1eadp t\u1ee9c. N\u1ebfu kh\u00f4ng c\u00f3 gi\u1ea3i ph\u00e1p ngay l\u1eadp t\u1ee9c, s\u1ebd m\u1ed9t cu\u1ed9c \u0111i\u1ec1u tra \u0111\u1ec3 t\u00ecm ra nguy\u00ean nh\u00e2n g\u00e2y ra l\u1ed7i \u0111\u00f3.<\/p>\n

Kh\u00e1i ni\u1ec7m l\u1ed7i k\u1ebf to\u00e1n kh\u00f4ng n\u00ean nh\u1ea7m l\u1eabn v\u1edbi gian l\u1eadn k\u1ebf to\u00e1n – l\u00e0 m\u1ed9t h\u00e0nh \u0111\u1ed9ng c\u1ed1 \u00fd \u0111\u1ec3 che gi\u1ea5u ho\u1eb7c thay \u0111\u1ed5i c\u00e1c m\u1ee5c k\u1ebf to\u00e1n v\u00ec l\u1ee3i \u00edch c\u1ee7a c\u00f4ng ty.<\/p>\n

M\u1eb7c d\u00f9 c\u00f3 r\u1ea5t nhi\u1ec1u lo\u1ea1i l\u1ed7i, nh\u01b0ng l\u1ed7i k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 l\u1ed7i ghi ch\u00e9p ho\u1eb7c l\u1ed7i nguy\u00ean t\u1eafc k\u1ebf to\u00e1n.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a L\u1ed7i k\u1ebf to\u00e1n<\/font><\/h3>\n

L\u1ed7i k\u1ebf to\u00e1n<\/b> l\u00e0 l\u1ed7i s\u1ed5 s\u00e1ch kh\u00f4ng c\u1ed1 \u00fd v\u00e0 \u0111\u00f4i khi r\u1ea5t d\u1ec5 x\u00e1c \u0111\u1ecbnh v\u00e0 s\u1eeda ch\u1eefa. V\u00ed d\u1ee5, n\u1ebfu c\u00e1c kho\u1ea3n ghi n\u1ee3 v\u00e0 t\u00edn d\u1ee5ng c\u1ed9ng l\u1ea1i kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 tr\u00ean\u00a0b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed\u00a0(Trial balance), th\u00ec m\u1ed9t k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng th\u1ea5y t\u00e0i kho\u1ea3n n\u00e0o \u0111ang kh\u00f4ng ch\u00ednh x\u00e1c.<\/p>\n

C\u00e1c lo\u1ea1i L\u1ed7i k\u1ebf to\u00e1n<\/font><\/h3>\n

C\u00f3 r\u1ea5t nhi\u1ec1u lo\u1ea1i l\u1ed7i k\u1ebf to\u00e1n<\/b> v\u00e0 d\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 l\u1ed7i ph\u1ed5 bi\u1ebfn:<\/p>\n

L\u1ed7i nh\u1eadp sai t\u1eeb \u0111\u1ea7u<\/b><\/p>\n

L\u1ed7i nh\u1eadp sai t\u1eeb \u0111\u1ea7u l\u00e0 l\u1ed7i m\u00e0 nh\u1eadp s\u1ed1 ti\u1ec1n sai v\u00e0o t\u00e0i kho\u1ea3n. L\u1ed7i nh\u1eadp sai t\u1eeb \u0111\u1ea7u s\u1ebd \u1ea3nh h\u01b0\u1edfng c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c li\u00ean quan. Cu\u1ed1i c\u00f9ng l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan s\u1ebd c\u00e2n \u0111\u1ed1i nh\u01b0ng s\u1ed1 ti\u1ec1n th\u00ec sai.<\/p>\n

L\u1ed7i l\u1eb7p<\/b><\/p>\n

L\u1ed7i l\u1eb7p l\u00e0 khi m\u1ed9t m\u1ee5c k\u1ebf to\u00e1n b\u1ecb l\u1eb7p, ngh\u0129a l\u00e0 n\u00f3 b\u1ecb ghi N\u1ee3 ho\u1eb7c ghi C\u00f3 hai l\u1ea7n cho c\u00f9ng m\u1ed9t m\u1ee5c.<\/p>\n

L\u1ed7i thi\u1ebfu s\u00f3t<\/b><\/p>\n

L\u1ed7i thi\u1ebfu s\u00f3t l\u00e0 khi m\u1ed9t b\u00fat to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1eb7c d\u00f9 giao d\u1ecbch \u0111\u00e3 x\u1ea3y ra trong kho\u1ea3ng th\u1eddi gian \u0111\u00f3.<\/p>\n

V\u00ed d\u1ee5, m\u1ed9t t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3, l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n m\u00e0 c\u00e1c c\u00f4ng ty n\u1ee3 nh\u00e0 cung c\u1ea5p, \u0111\u00e3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi C\u00f3 khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua n\u1ee3. L\u00ed do l\u00e0 c\u00f3 nhi\u1ec1u h\u00f3a \u0111\u01a1n t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p, h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c ghi l\u1ea1i \u0111\u00fang c\u00e1ch.<\/p>\n

M\u1ed9t l\u1ed7i thi\u1ebfu s\u00f3t c\u0169ng c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c qu\u00ean ghi l\u1ea1i vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m cho kh\u00e1ch h\u00e0ng ho\u1eb7c doanh thu nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/p>\n

L\u1ed7i b\u00fat to\u00e1n b\u1ecb ng\u01b0\u1ee3c<\/b><\/p>\n

L\u1ed7i b\u00fat to\u00e1n b\u1ecb ng\u01b0\u1ee3c l\u00e0 b\u00fat to\u00e1n ghi sai h\u01b0\u1edbng, ngh\u0129a l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c ghi l\u00e0 C\u00f3 ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i. V\u00ed d\u1ee5, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, c\u00f3 ch\u1ee9a nguy\u00ean li\u1ec7u th\u00f4 v\u00e0 h\u00e0ng t\u1ed3n kho, \u0111\u01b0\u1ee3c ghi C\u00f3 thay v\u00ec ghi N\u1ee3 v\u00e0 h\u00e0ng t\u1ed3n kho th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c ghi N\u1ee3 thay v\u00ec ghi C\u00f3.<\/p>\n

L\u1ed7i nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/b><\/p>\n

L\u1ed7i nguy\u00ean t\u1eafc k\u1ebf to\u00e1n x\u1ea3y ra khi m\u1ed9t nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng b\u1ecb l\u1ed7i. V\u00ed d\u1ee5, mua thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c b\u00fat to\u00e1n d\u01b0\u1edbi d\u1ea1ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng. Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng l\u00e0 chi ph\u00ed h\u00e0ng ng\u00e0y v\u00e0 s\u1ebd kh\u00f4ng bao g\u1ed3m mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Ngo\u00e0i ra, mua t\u00e0i s\u1ea3n n\u00ean \u0111\u01b0\u1ee3c ghi l\u1ea1i tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n trong khi chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng n\u00ean \u0111\u01b0\u1ee3c ghi l\u1ea1i tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp.<\/p>\n

Ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ng\u1eeba L\u1ed7i k\u1ebf to\u00e1n<\/font><\/h3>\n

L\u1ed7i k\u1ebf to\u00e1n<\/b> kh\u00f4ng c\u1ed1 \u00fd kh\u00e1 ph\u1ed5 bi\u1ebfn n\u1ebfu k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng c\u1ea9n th\u1eadn ho\u1eb7c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n b\u1ecb l\u1ed7i th\u1eddi. Vi\u1ec7c ph\u00e1t hi\u1ec7n ra c\u00e1c l\u1ed7i nh\u01b0 v\u1eady th\u01b0\u1eddng x\u1ea3y ra khi c\u00e1c c\u00f4ng ty ti\u1ebfn h\u00e0nh kh\u00f3a s\u1ed5 v\u00e0o cu\u1ed1i th\u00e1ng. M\u1ed9t s\u1ed1 c\u00f4ng ty c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 n\u00e0y v\u00e0o cu\u1ed1i m\u1ed7i tu\u1ea7n. H\u1ea7u h\u1ebft c\u00e1c l\u1ed7i, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eeda ch\u1eefa kh\u00e1 d\u1ec5 d\u00e0ng.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p th\u00f4ng th\u01b0\u1eddng \u0111\u1ec3 x\u1eed l\u00ed c\u00e1c l\u1ed7i nh\u1ecf k\u1ebf to\u00e1n l\u00e0 t\u1ea1o m\u1ed9t t\u00e0i kho\u1ea3n ph\u1ee5 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ho\u1eb7c r\u00fat ra s\u1ed1 ti\u1ec1n nh\u1ecf tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp v\u00e0 \u0111\u1eb7t t\u00ean “kh\u00e1c”.<\/p>\n

Theo d\u00f5i h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1ebfn kh\u00e1ch h\u00e0ng v\u00e0 t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u01b0\u1ee3c nh\u1eadp ngay l\u1eadp t\u1ee9c v\u00e0o \u0111\u00fang v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 th\u1ec3 gi\u00fap gi\u1ea3m c\u00e1c l\u1ed7i.<\/p>\n

Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu ng\u00e2n h\u00e0ng h\u00e0ng th\u00e1ng c\u00f3 th\u1ec3 gi\u00fap t\u00ecm ra l\u1ed7i tr\u01b0\u1edbc k\u00ec b\u00e1o c\u00e1o v\u00e0o cu\u1ed1i qu\u00ed ho\u1eb7c cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh b\u1eb1ng c\u00e1ch so s\u00e1nh c\u00e1c h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh v\u00e0 giao d\u1ecbch n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty v\u1edbi h\u1ed3 s\u01a1 sao k\u00ea c\u1ee7a ng\u00e2n h\u00e0ng cho c\u00f4ng ty.<\/p>\n

T\u1ea5t nhi\u00ean, kh\u00f4ng c\u00f3 c\u00f4ng ty n\u00e0o c\u00f3 th\u1ec3 ng\u0103n ch\u1eb7n t\u1ea5t c\u1ea3 c\u00e1c l\u1ed7i, nh\u01b0ng v\u1edbi c\u00e1ch ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p, c\u00e1c l\u1ed7i k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 s\u1eeda ch\u1eefa t\u01b0\u01a1ng \u0111\u1ed1i nhanh ch\u00f3ng.<\/p>\n

(Theo Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n L\u1ed7i k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting Error) l\u00e0 m\u1ed9t l\u1ed7i kh\u00f4ng c\u1ed1 \u00fd trong b\u00fat to\u00e1n ghi s\u1ed5.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8404"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=8404"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8404\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}