CHNG I BAN CHAT VA OI TNG CUA KE TOAN

1.1. Ban Chat Ke Toan

1.1.1. Khai niem ke toan Co nhieu khai niem khac nhau ve ke toan. Tuy nhien cac khai niem nay eu xoay quanh hai kha canh: Kha canh khoa hoc va kha canh nghe nghiep. Xet tren kha canh khoa hoc th ke toan c xac nh o la khoa hoc ve thong tin va kiem tra cac hoat ong kinh te, tai chnh gan lien vi mot to chc nhat nh (goi chung la chu the) thong qua mot he thong cac phng phap rieng biet. Xet tren kha canh nghe nghiep th ke toan c xac nh la cong viec tnh toan va ghi chep bang con so moi hien tng kinh te tai chnh phat sinh tai mot to chc nhat nh nham phan anh va giam oc tnh hnh va ket qua hoat ong cua n v thong qua 3 thc o: tien, hien vat va thi gian lao ong trong o tien te la thc o chu yeu. 1.1.2. Cac oi tng s dung thong tin ke toan - Cac nha quan tr doanh nghiep - Can bo cong nhan vien; cac co ong; chu s hu. - Cac ben lien doanh, nha tai tr von, nha au t. - Khach hang, nha cung cap. - C quan thue; cuc thong ke. - Cac c quan quan ly nha nc va cap chu quan.

1.2. oi tng cua ke toan

oi tng ke toan la tai san: thuoc quyen quan ly va s dung cua doanh nghiep cung nh s van ong, thay oi cua tai san trong qua trnh hoat ong cua doanh nghiep. Tai san trong doanh nghiep bao gi cung bieu hien tren hai mat: ket cau cua tai san (cho biet tai san gom nhng g?) va nguon hnh thanh tai san (cho biet tai san cho au ma co?) do vay, oi tng cu the ke toan c xac nh da tren hai mat nay: Trang1

- Ket cau cua tai san bao gom: + Tai san lu ong: tien mat, tien gi ngan hang, nguyen vat lieu, san pham, n phai thu, .. + Tai san co nh: nha xng, may moc thiet b,.. Nguon hnh thanh tai san bao gom: - N phai tra: vay ngan han, vay dai han,. - Nguon von chu s hu: nguon von kinh doanh, li nhuan cha phan phoi, cac quy cua doanh nghiep. Ngoai ra, oi tng cu the cua cua ke toan bao gom cac giai oan khac nhau cua qua trnh tai san xuat trong doanh nghiep.

1.3. Cac khai niem va nguyen tac ke toan c tha nhan

1.3.1. Nhng khai niem ke toan 1.3.1.1. Khai niem to chc kinh doanh. 1.3.1.2. Khai niem kinh doanh lien tuc 1.3.1.3. Khai niem ong bac co nh 1.3.1.4. Khai niem ve ky thi gian 1.3.2. Nhng nguyen tac ke toan c tha nhan (1) Gia ph (2) Nguyen tac bao thu (than trong) (3) Nguyen tac khach quan (4) Nguyen tac kien nh (nhat quan) (5) Nguyen tac ghi nhan doanh thu (6) Nguyen tac tng ng (phu hp)

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(7) Nguyen tac trong yeu (8) Nguyen tac cong khai, ro rang, de hieu (9) Nguyen tac rach roi gia hai nien o

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CHNG II BANG CAN OI KE TOAN VA BAO CAO KET QUA HOAT ONG SAN XUAT KINH DOANH
2.1. Bang Can oi Ke Toan
2.1.1. Khai niem Bang can oi ke la mot bao cao tai chnh tong hp phan anh tong quat toan bo tai san cua doanh nghiep theo 2 cach phan loai: ket cau cua tai san va nguon hnh thanh tai san di hnh thc tien te tai mot thi iem nhat nh. Bang can oi ke toan la nguon thong tin tai chnh quan trong, cho nhieu oi tng khac nhau va la bao cao bat buoc. 2.1.2. Noi dung, ket cau - Bang can oi ke toan phai phan anh hai mat von kinh doanh la: Tai san va nguon von (Nguon hnh thanh tai san) - Moi phan tai san va nguon von eu c ghi theo 3 cot: Ma so, so au nam va so cuoi ky. Phan tai san gom: A: Tai san lu ong va au t ngan han B: Tai san co nh va au t dai han Phan nguon hnh thanh tai san bao gom A: N phai tra B: Nguon von chu s hu Tnh chat c ban cua bao cao nh khoan la tnh can oi gia tai san ve nguon von, bieu hien: von. Tong cong tai san = Tong cong nguon von hoac (A+B) Tai san = (A+B) nguon

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Bang can oi ke toan phan anh tnh hnh tai san va nguon von tai mot thi iem nhat nh. Do vay, c sau moi nghiep vu kinh te phat sinh bang can oi ke toan se thay oi cu the: Neu nghiep vu phat sinh anh hng en 01 ben (hay 01 phan) cua bang can oi ke toan (tai san hay nguon von) th : Neu mot tai san tang th phai co mot tai san giam tng ng. Neu mot nguon von tang th phai co mot nguon von giam tng ng. So tong cong cua Bang can oi ke toan khong thay oi. Neu nghiep vu phat sinh anh hng en 02 ben (hay 02 phan) cua bang can oi ke toan co ngha la anh hng en tai san va nguon von th : Neu mot tai san tang th phai co mot nguon von tang tng ng. Neu mot tai san giam th phai co mot nguon von giam tng ng. So tong cong cua Bang can oi ke toan cung tang hay giam mot lng tng ng.

2.2. Bao cao ket qua hoat ong kinh doanh

2.2.1. Khai niem Bang ket qua hoat ong kinh doanh la mot bao cao tai chnh tong hp, phan anh tong quat tnh doanh thu, chi ph tao ra doanh thu va ket qua kinh doanh trong mot ky ke toan cua doanh nghiep. - Bao cao ket qua hoat ong kinh doanh cung la nguon thong tin tai chnh quan trong, can thiet cho nhng oi tng khac nhau va la bao bat buoc. 2.2.2. Noi dung va ket cau cua bao cao ket qua hoat ong kinh doanh 2.2.2.1. Noi dung Bao cao ket qua kinh doanh phan anh tnh hnh va ket qua kinh doanh (lai, lo kinh doanh) cua tng mat hoat ong kinh doanh cua n v, ong thi phan anh tnh hnh thc hien ngha vu vi Nha nc cua n v. 2.2.2.2. Ket cau Bao cao ket qua kinh doanh gom 3 phan: Phan 1: Lai lo Phan 2: Tnh hnh thc hien ngha vu vi Nha nc.

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Phan 3: Thue gia tr gia tang c khau tr, thue gia tr gia tang c hoan lai, thue gia tr gia tang c giam, thue gia tr gia tang hang ban noi a.

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CHNG III TAI KHOAN VA GHI SO KEP

3.1. Tai khoan
Khai niem tai khoan - Tai khoan la phng phap phan loai cac oi tng ke toan theo noi dung kinh te. Moi oi tng ke toan khac nhau c theo doi tren mot tai khoan rieng. Ve hnh thc bieu hien th tai khoan la so ke toan tong hp c dung e ghi chep so hien co, so tang len, so giam xuong cho tng oi tng ke toan. - Tai khoan c nha nc qui nh thong nhat ve ten goi, so hieu, noi dung va cong dung. 3.3.2. Ket cau cua tai khoan va nguyen tac phan anh vao tng loai tai khoan - e phan anh tnh 2 mat: tang - giam cho tng oi tng ke toan nen so tai khoan c chia ra lam hai ben: + Ben trai goi la ben N. + Ben phai goi la ben Co DANG CH T N So hieu tai khoan Co

DANG SO
Chng t Ngay So hieu Dien giai Tai khoan oi ng So tien N Co

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Nguyen tac ghi chep vao cac tai khoan Tai khoan ke toan trong doanh nghiep c phan thanh 3 loai: Tai khoan tai san Tai khoan nguon von Tai khoan trung gian phan anh qua trnh san xuat kinh doanh. Tai khoan tai san:
N
So hieu tai khoan

Co

So d au ky So phat sinh tang trong ky Cong so phat sinh trong ky So d cuoi ky So phat sinh giam trong ky Cong so phat sinh trong ky

Tai khoan nguon von:

N
So hieu tai khoan

Co

So d au ky So phat sinh giam trong ky Cong so phat sinh trong ky So phat sinh tang trong ky Cong so phat sinh trong ky So d cuoi ky

SD cuoi ky

SD au ky

Phat sinh tang trong ky

Phat sinh giam trong ky

Tai khoan trung gian: Tai khoan nay dung e theo doi qua trnh hoat ong san xuat kinh doanh . Tai khoan doanh thu: Ket cau tai khoan doanh thu giong tai khoan nguon von Cuoi ky khong co so d. Trang8

So hieu tai khoan

Co

So phat sinh giam trong ky Cong so phat sinh trong ky

So phat sinh tang trong ky Cong so phat sinh trong ky

Tai khoan chi ph: Ket cau tai khoan chi ph giong tai khoan tai san. Cuoi ky khong co so d. N So hieu tai khoan Co

So phat sinh tang trong ky Cong so phat sinh trong ky

So phat sinh giam trong ky Cong so phat sinh trong ky

Tai khoan xac nh ket qua kinh doanh: Ben n tap hp chi ph tao ra doanh thu Ben co phan anh doanh thu thuan c ket chuyen Chenh lech ben n va ben co ket chuyen vao tai khoan li nhuan cha phan phoi

3.2. Ghi so kep

3.2.1.Khai niem Ghi so kep, la mot phng phap ke toan dung e ghi chep so tien cua nghiep vu kinh te phat sinh vao cac tai khoan co lien quan. the: Trang9 e ghi so kep ve mat nguyen tac la phai nh khoan cac nghiep vu phat sinh, cu

Xac nh nghiep vu phat sinh anh hng en nhng oi tng ke toan nao ? (Xac nh tai khoan lien quan?) Bien ong tang giam cua tng oi tng (Xac nh tai khoan ghi n va tai khoan ghi co) Quy mo bien ong cua tng oi tng (So tien ghi n va ghi co) 3.2..2. Cac loai nh khoan 3.2.2.1.Khai niem nh khoan ke toan la viec xac nh cac tai khoan oi ng e ghi chep mot nghiep vu kinh te phat sinh. Ngha la ghi n vao tai khoan nao? va ghi co vao tai khoan nao? 3.2.2.2.Cac loai nh khoan Co hai loai nh khoan la nh khoan n gian va nh khoan phc tap - nh khoan gian n: Ch lien quan en hai tai khoan trong o co mot TK ghi ben N va mot TK ghi ben co. - nh khoan ke toan phc tap: Lien quan t 3 tai khoan tr len trong o co mot TK ghi ben N va 2 TK ghi ben Co tr len hoac ngc lai co mot TK ben Co va hai ghi ben N tr len 3.2.2.3. Tnh chat cua cac nh khoan Moi nghiep vu kinh te phat sinh t nhat phai ghi vao 2 tai khoan ke toan co lien quan. Khi ghi n tai khoan nay th phai ghi co tai khoan kia va ngc lai So tien ghi ben n va ben co cua mot nh khoan phai bang nhau

3.3. Ke toan tong hp va ke toan chi tiet

Ke toan tong hp la viec s dung cac tai khoan ke toan cap 1 e phan anh va giam oc cac oi tng ke toan mot cach tong quat theo nhng nghiep vu kinh te phat sinh trong doanh nghiep. Tai khoan tong hp la tai khoan cap 1 (la loai c ky hieu bang 3 ch so) dung e phan anh tong quat ve tnh hnh hien co va bien ong cua tng oi tng ke toan

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V du: Phan anh tong quat ve tnh hnh n phai thu cua khach hang (131), tai khoan nay ch phan anh tong so n phai thu qua tng thi ky nhng khong chi tiet cu the la phai thu cua ai, thu ve khoan nao, Ke toan chi tiet c thc hien e cung cap thong tin chi tiet, t m ve mot oi tng ke toan cu the a c theo doi tren TK cap 1 nham ap ng yeu cau quan ly cu the tai DN Tai khoan phan tch c s dung e chi tiet cho tai khoan tong hp. Nh vay, viec m tai khoan phan tch theo tng tai khoan tong hp va tai khoan phan tch phai thong nhat vi tai khoan tong hp ve noi dung va ket cau. Tong so d va so phat sinh cua tat ca cac tai khoan phan tch cua cung mot tai khoan tong hp th phai bang so d va so phat sinh cua tai khoan tong hp o. Tai khoan phan tch bao gom tai khoan (tieu khoan, ky hieu bang 4 ch so) va cac so chi tiet (tai khoan cap 1, tai khoan cap 2 quy nh thong nhat trong he thong tai khoan ke toan. Rieng so chi tiet th tuy theo yeu cau quan ly ma n v t xay dng. V du: e chi tiet n phai thu cua n v, ngi ta phai m cac so chi tiet e theo doi ve cong n theo tng khach hang goi la chi tiet n phai thu cho khach hang. Trong thc te, viec ghi so tai khoan tong hp goi la ke toan tong hp, viec ghi so tai khoan phan tch c goi la ke toan chi tiet. Ke toan tong hp va ke toan phan tch phai tien hanh ong thi. Cuoi ky ke toan, phai lap bang tong hp cac chi tiet cho tng loai tai khoan tong hp e so sanh so d, so phat sinh cua cac tai khoan phan tch vi tai khoan tong hp. Tai khoan cap 2 Tai khoan cap 2 la hnh ke toan chi tiet so lieu a c phan anh trong tai khoan cap 1. Tai khoan cap 3 la hnh ke toan chi tiet so lieu a c phan anh trong tai khoan cap 2. TK cap 2 c nha nc qui nh thong nhat. Mot so trng hp nha nc con qui nh ca TK cap 3. 3.3.4. So chi tiet So chi tiet la hnh thc ke toan chi tiet so lieu a c phan anh trong tai khoan cap 1 hoac cap 2, cap 3 theo yeu cau quan ly cua doanh nghiep.

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Khi phan anh vao tai khoan cap 2 va cac so quy trch lai bao am cac yeu cau - Thc hien ong thi vi viec ghi chep vao TK cap 1 - Nguyen tac ghi chep phu hp vi TK cap 1 - Ben canh thc o bang tien, tren cac so chi tiet con ghi chep theo thc o hien vat hoac thc o thi gian lao ong.

3.4. Moi quan he gia tai khoan va bang can oi ke toan

TK va Bang can oi ke toan co moi quan he mat thiet c bieu hien qua cac mat: - au ky phai can c Bang can oi ke toan c lap vao cuoi ky trc o e m cac TK tng ng va ghi so d au ky vao cac TK. - Cuoi ky phai can c vao so d cuoi ky cua cac TK e lap ra Bang can oi ke toan mi.

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CHNG IV TNH GIA CAC OI TNG KE TOAN

4.1. cac nhan to anh hng en viec tnh gia
4.1.1. Mc gia chung thay oi Theo nguyen tac gia ph oi hoi phai hach toan tai san theo gia thc te khi phat sinh ngha la phan anh theo gia lch s. Khi mc gia chung trong nen kinh te thay oi se lam thay oi gia ca biet cua cac loai tai san cua doanh nghiep. 4.1.2. Yeu cau quan ly noi bo va n gian hoa cong tac ke toan Thong thng s dung gia tam tnh (goi la gia hach toan) e phan anh nhng nghiep vu kinh te co lien quan en nhng oi tng ke toan ma gia thc te luon luon bien ong nh ngoai te chang han, Gia hach toan c xac nh ngay t au nien o hoac au ky hach toan va on nh trong suot ky hach toan o. Cuoi ky ke toan phai ieu chnh gia hach toan theo gia thc te.

4.2. Tnh gia mot so oi tng chu yeu

4.2.1.Tai san co nh TSC c phan anh theo cac ch tieu: Nguyen gia, Gia tr hao mon, Gia tr con Gia tr con lai = Nguyen gia Gia tr hao mon dung. Viec xac nh nguyen gia c nha nc qui nh thong nhat 4..2.2. Vat lieu 4.2.2.1. Gii thieu ve phng phap ke khai thng xuyen va kiem ke nh ky Phng phap ke khai thng xuyen: la phng phap theo doi va phan anh mot cach thng xuyen, lien tuc tnh hnh xuat, nhap ton kho cua vat t, hang Trang13 Nguyen gia TSC: la gia tru ban au, ay u khi a tai san co nh vao s

 hoa, thanh pham tren so ke toan sau moi lan phat sinh nghiep vu nhap hoac xuat. Tr gia ton + au ky Tr gia nhap trong ky Tr gia xuat = trong ky Tr gia ton cuoi ky

Phng phap kiem ke nh ky: la phng phap ma trong ky ke toan ch to chc theo doi cac nghiep vu nhap vao, cuoi ky tien hanh kiem ke tnh hnh ton kho, roi xac nh hang a xuat kho trong ky. Tr gia ton + Tr gia nhap au ky trong ky Tr gia ton = cuoi ky Tr gia xuat trong ky

Lu y:
S dung phng phap kiem ke nh ky phai can than vi hang ton Ch ap dung cac n v thng mai kinh doanh cac mat hang co gia tr thap, so lng ln, co nhieu quy cach, 4.2.2.2. Tnh gia vat lieu nhap Hang nhap kho c xac nh tuy theo tng nguon nhap nh sau: Mua ngoai:
Gia tr thc te nhap = Gia mua thc te tren hoa n + Thue (neu co) + Chi ph thu mua Khoan giam gia c hng

Gia mua: Gia ghi tren hoa n cua ngi ban hoac gia mua thc te. Chi ph thu mua: Gom chi ph van chuyen, boc xep, bao quan, T che bien hoac thue ngoai gia cong che bien
Gia thc te nhap = Gia thc te xuat che bien hoac thue ben ngoai gia cong +

Chi ph che bien hoac chi ph thue ngoai gia cong

Gop von lien doanh hoac gop von co phan Gia thc te la gia c cac ben tham gia gop von, hoac ai hoi co ong hoac hoi ong quan tr thong nhat nh gia. 4.2.2.3. Tnh gia vat lieu xuat Co the tnh gia theo mot trong bon phng phap: Phng phap thc te ch danh Phng phap nhap trc - xuat trc. Trang14

Phng phap nhap sau - xuat trc. Phng phap n gia bnh quan. V du: Co tnh hnh nhap kho 1 loai nguyen vat lieu A tai mot doanh nghiep trong thang 10/2001 nh sau: Ngay, thang 02/10/2001 05/10/2001 10/10/2001 14/10/2001 n v tnh Kg Kg Kg Kg So lng (kg) 500 600 400 1.000 n gia (ong/kg) 60 70 60 80 Thanh tien (ong) 30.000 42.000 24.000 80.000 176000

Ngay 15/10 xuat kho 900 kg a s dung. Xac nh tr gia xuat kho 1) Phng phap thc te ch danh Xuat lan lt het loai co n gia thap nhat, en loai co n cao hn, khong phan biet nhap trc hay nhap sau. 500 kg 600 kg 900 kg 500 kg 400 kg 900 kg 900 kg 900 kg x x 60 /kg 70 /kg = = 30.000 42.000 72.000 30.000 28.000 58.000 72.000 72.000
66,4/kg

Tong cong:

2) Phng phap FIFO (Nhap trc, xuat trc) x x 60 /kg 70 /kg = = = = =

Tong cong:

3) Phng phap LIFO (nhap sau, xuat trc) x 80 /kg Tong cong:
n Gia xuat kho

4) Phng phap thc te bnh quan gia quyen

= (500 x 60) + (600 x70) + (400 x 60) + (1.000 x 80) 500 + 600 + 400 + 1.000 =

900 x 66,4 = 59.760

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CHNG V CHNG T KE TOAN VA KIEM KE

5.1. Chng t ke toan
5.1.1. Khai niem va y ngha kinh te, phap ly cua chng t ke toan Chng t la loai giay t, vat mang tin (a vi tnh, a CD) dung e minh chng cho cac nghiep vu kinh te phat sinh va thc s hoan thanh. Ke toan can c vao noi dung chng t e phan tch, ghi chep vao so sach ke toan. V du: Phieu chi, Phieu thu, Hoa n ban hang,.. Giay bao n, Giay bao co, Bang thanh toan lng, Phieu nhap kho, Phieu xuat kho,

Moi nghiep vu kinh te phat sinh eu phai co chng t ke toan xac minh mi bao am tnh phap ly. Chng t ke toan la tai lieu goc, co tnh bang chng, tnh phap ly. Noi dung chng t phai co ay u cac thong tin: Ten, so hieu chng t, ngay thang lap chng t, n v lap, n v nhan chng t, noi dung kinh te cua nghiep vu kinh te phat sinh, ch tieu so lng, gia tr cua nghiep vu, ch ky cua nhng ngi lien quan: ngi nop tien, ngi nhan tien, ngi nhan hang, ngi giao hang, ngi phu trach n v Chng t phai chnh xac, ay u, kp thi va hp phap, hp le 5.1.2. Phan loai chng t Chng t ke toan c phan thanh 2 loai: chng t goc va chng t ghi so - Chng t goc la la loai chng t c lap ngay luc nghiep vu kinh te phat sinh hoac va hoan thanh. - Chng t ghi so c dung e tong hp cac chng t goc cung loai nham giam bt khoi lng ghi chep cua ke toan. 5.1.3 Trnh t x ly chng t Trnh t x ly chng t bao gom cac bc: - Kiem tra chng t.

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- Hoan chnh chng t. - Luan chuyen chng t. - Bao quan chng t.

5.2. Kiem ke
5.2.1. Khai niem Kiem ke la phng phap kiem tra trc tiep, tai cho so hien co cua cac loai tai san nham oi chieu vi so lieu do ke toan cung cap. Khi kiem ke co the xay ra cac trng hp: Tha trong kiem ke: So lieu kiem ke > So lieu ke toan Tha trong kiem ke: So lieu kiem ke < So lieu ke toan 5.2.2. Phan loai kiem ke Theo pham vi kiem ke co the chia thanh hai loai: Kiem ke tng phan: la viec kiem ke ch thc hien cho mot loai hoac mot so loai tai san doanh nghiep. Kiem ke toan phan: la viec kiem ke thc hien cho tat ca cac loai tai san trong doanh nghiep. Theo thi gian tien hanh kiem ke cung chia thanh hai loai: Kiem ke nh ky: la viec kiem ke co xac nh thi gian trc e kiem ke, tuy theo loai tai san ma xac nh thi gian khac nhau nh tien mat phai kiem ke cua moi ngay, nguyen vat lieu phai kiem ke hang thang. Kiem ke bat thng: la viec kiem ke khong xac nh thi gian trc ma xay ra ot xuat khi phat hien dau hieu sai pham hoac mat mat tai san trong doanh nghiep. 5.2.3.Phng phap Kiem ke theo phng phap trc tiep: can ong, o em,.. Kiem ke theo phng phap kiem nhan oi chieu, 5..2.4. Vai tro cua ke toan trong kiem ke Trang17

Ke toan ong vai tro quan trong trong cong tac kiem ke cua doanh nghiep v trc tien bat buoc ke toan phai la mot thanh vien chu yeu trong ban kiem ke va sau o giai quyet nhng khoan chenh lech tai san tren bien ban kiem ke. Trc khi kiem ke, ke toan can c vao tnh hnh cua doanh nghiep e xay dng ke hoach kiem ke. Trong khi kiem ke, ke toan phai kiem tra viec ghi chep tren bien ban kiem ke, oi chieu so lieu gia so sach ke toan vi bien ban kiem ke e xac nh khoan chenh lech tai san trong doanh nghiep. Sau khi kiem ke ke toan can c vao ket qua kiem ke va y kien giai quyet cua lanh ao ma ghi chep ieu chnh so lieu tren so ke toan.

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CHNG VI KE TOAN CAC NGHIEP VU CHU YEU TRONG DOANH NGHIEP.

6.1. Ke toan cac yeu to c ban cua san xuat.
6.6.1. Ke toan tai san co nh: - Tai khoan s dung: + TK TSC hu hnh (211) + TK TSC vo hnh (213) Ket cau cua hai tai khoan nay nh sau: Ben N: Nguyen gia TSC tang len. Ben Co: Nguyen gia TSC giam xuong. D N: Nguyen gia TSC hien co. + TK Hao mon TSC (214) Ket cau cua tai khoan nay nh sau: Ben N: Gia tr hao mon cua TSC giam xuong. Ben Co: Gia tr hao mon cua TSC tang len. D N: Gia tr hao mon hien co cua TSC. Gia TK 211, 213, 214 co moi lien he: So d TK 211, 213 - So d TK 214 = Gia tr con lai. Khi len BCKT th hao mon TSC c ghi ben tai san va ghi so am. - Phng phap phan anh: + Tang TSC:

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. Khi mua sam TSC, ke toan can c vao nguyen gia, thue GTGT nop khi mua TSC va so tien thanh toan e phan anh: N TK 211 TSC hu hnh hoac TK 213 TSC vo hnh. N TK 133 Thue GTGT c khau tr. Co TK 111 Tien mat. Hoac Co TK 112 Tien gi ngan hang. Hoac Co TK 331 Phai tra cho ngi ban. + Giam TSC: Khi giam TSC do nhng ban hoac thanh ly se ghi: N TK 214 Hao mon TSC -> Gia tr a hao mon. Co TK 821 Chi ph bat thng: -> Gia tr con lai. Co TK 211 TSC hu hnh -> Nguyen gia. + Khau hao TSC la phan gia tr cua TSC chuyen vao chi ph cua cac oi tng s dung bieu hien di hnh thc tien te. Ke toan khau hao TSC s dung TK 214 Hao mon TSC, ket cau cua TK 214 a gii thieu tren. + Hang thang, khi tien hanh trch khau hao TSC, ke toan se ghi: N TK 627 Chi ph san xuat chung. N TK 641 Chi ph ban hang. N TK 642 Chi ph quan ly doanh nghiep. Co TK 214 Hao mon TSC. ong thi ke toan con ghi n ben N TK 009 Nguon von khau hao c ban khoan khau hao a trch. 6.1.2. Ke toan vat lieu: + Ke toan vat lieu s dung TK 152 nguyen lieu, vat lieu. Ket cau cua TK nay nh sau: Trang20

Ben N: Tr gia vat lieu nhap kho. Ben Co: Tr gia vat lieu xuat kho. D N: Tr gia vat lieu ton kho. (1) Khi nhap vat lieu t cac nguon khac nhau, ke toan phai can c vao gia thc te e nhap, thue GTGT nop khi mua va so tien thanh toan e phan anh: N TK 152 Nguyen lieu, vat lieu. N TK 133 Thue GTGT c khau tr. Co TK 111 Tien mat Hoac Hoac Co TK 112 Tien gi ngan hang. Co TK 331 Phai tra cho ngi ban.

(2) Khi xuat vat lieu s dung cho cac oi tng, can c vao gia xuat kho va mc s dung cho tng oi tng se ghi: N TK 621 Chi ph nguyen vat lieu trc tiep. N TK 627 Chi ph san xuat chung. N TK 641 Chi ph ban hang. N TK 642 Chi ph quan ly doanh nghiep. Co TK 152 Nguyen lieu, vat lieu. 6.1.3. Ke toan tien lng va cac khoan trch theo tien lng. - Ke toan tien lng s dung tai khoan 334 Phai tra cong nhan vien. Tai khoan nay co ket cau nh sau: Ben N: Khoan tien a thanh toan cho CNV. Ben Co: Khoan tien phai thanh toan cho CNV. D Co: So tien con phai thanh toan cho CNV. Phng phap phan anh: Trang21

+ Khi xac nh so tien lng phai thanh toan cho cong nhan tnh vao chi ph cua cac oi tng co lien quan se ghi: N TK 622 Chi ph nhan cong trc tiep. N TK 627 Chi ph san xuat chung. N TK 641 Chi ph ban hang. N TK 642 Chi ph quan ly doanh nghiep. Co TK 334 Phai tra cong nhan vien. Ke toan BHXH, BHYT va KPC s dung tai khoan 338 Phai tra va phai nop khac. Ket cau cua tai khoan 338 nh sau: Ben N: So a tra, a nop hoac a s dung. Ben Co: So phai tra, phai nop hoac trch lap c. D Co: So con phai tra, phai nop. Phng phap phan anh. Khi tnh BHXH, BHYT va KPC theo ty le quy nh e tnh vao chi ph san xuat kinh doanh se ghi: N TK 622 Chi ph nhan cong trc tiep. N TK 627 Chi ph san xuat chung. N TK 641 Chi ph ban hang. N TK 642 Chi ph quan ly doanh nghiep. Co TK 338 Phai tra phai nop khac.

6.2. Ke toan qua trnh san xuat

Cac khoan chi ph e cau thanh nen ban than san pham, lao vu bao gom cac khoan: - Chi ph nguyen lieu trc tiep. - Chi ph nhan cong trc tiep.

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- Chi ph san xuat. 6.2.1. Ke toan chi ph nguyen vat lieu trc tiep. - Ke toan chi ph nguyen vat lieu trc tiep s dung tai khoan 621 Chi ph nguyen vat lieu trc tiep. Ket cau cua TK 621 nh sau: Ben N: Tap hp chi ph nguyen vat lieu s dung trc tiep cho qua trnh san xuat trong ky. Ben Co: Ket chuyen chi ph nguyen vat lieu s dung trc tiep cho san xuat vao cuoi ky. Tai khoan 621 khong co so d. Phng phap phan anh: - Vat lieu xuat trc tiep cho qua trnh san xuat se ghi: N TK 621 Chi ph nguyen vat lieu trc tiep. N TK 152 Nguyen lieu, vat lieu. - Cuoi ky tong hp chi ph nguyen vat lieu trc tiep s dung trong ky e ket chuyen ve tai khoan tnh gia thanh: N TK 154 Chi ph SXKD d dang. Co TK 621 Chi ph nguyen vat lieu trc tiep. 6.2.2. Ke toan chi ph nhan cong trc tiep: - Ke toan chi ph nhan cong trc tiep s dung tai khoan 622 Chi ph nhan cong trc tiep. Ket cau cua TK 622 nh sau: Ben n: Tap hp chi ph nhan cong trc tiep thc te phat sinh. Ben co: Ket chuyen chi ph nhan cong trc tiep vao cuoi ky. TK 622 khong co so d. Phng phap phan anh: (1) Khi tap hp chi ph nhan cong trc tiep phat sinh se ghi: N TK 622 Chi ph nhan cong trc tiep Co TK 334, 338 Trang23

(2) Cuoi ky ket chuyen chi ph nhan cong trc tiep vao tai khoan tnh gia thanh: N TK 154 Chi ph SXKD d dang Co TK 622 Chi ph nhan cong trc tiep 6.2.3. Ke toan chi ph san xuat chung Ke toan chi ph san xuat chung s dung TK 627 Chi ph san xuat chung. Ket cau TK nay nh sau: Ben N: Tap hp chi ph chung thc te phat sinh. Ben Co: Phan bo chi ph san xuat chung cho cac oi tng e ket chuyen vao cuoi ky. Tai khoan 627 khong co so d. Phng phap phan anh: - Khi tap hp chi ph san xuat chung thc te phat sinh se ghi: N TK 627 Chi ph san xuat chung. Co TK 152 Nguyen vat lieu. Co TK 153 Cong cu, dung cu. Co TK 214 Hao mon TSC. Co TK 334 Phai tra CNV. - Cuoi thang phan bo chi ph san xuat chung vao cac oi tng co lien quan e ket chuyen ve tai khoan tnh gia thanh, se ghi: N TK 154 Chi ph SXKD d dang. Co TK 627 Chi ph san xuat chung. 6.2.4. Tnh gia thanh san pham Tong gia thanh san Chi ph SX d = + pham SX hoan dang au thang thanh trong thang Chi ph SX phat sinh trong thang Chi ph SX d dang cuoi thang

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Gia thanh n v = san pham

Tong gia thanh san pham hoan thanh So lng san pham hoan thanh

- e tong hp chi ph san xuat va tnh gia thanh san pham ke toan s dung tai khoan: TK 154 Chi ph SXKD d dang. Ket cau cua tai khoan nay nh sau: Ben N: Tong hp chi ph san xuat phat sinh. Ben Co: Gia thanh san pham hoan thanh. D N: Chi ph san xuat kinh doanh d dang. Phng phap phan anh: Khi tong hp cac khoan chi ph san xuat phat sinh trong thang se ghi: N TK 154 Chi ph san xuat kinh doanh d dang. Co TK 621 Chi ph nguyen vat lieu . Co TK 622 Chi ph nhan cong trc tiep. Co TK 627 Chi ph SX chung. - Khi xac nh c gia thanh san pham hoan thanh se ghi: N TK 155 Thanh pham. Co TK 154 Chi ph san xuat kinh doanh d dang.

6.3. Ke toan qua trnh ban hang va xac nh ket qua kinh doanh.
TK 632 Gia von hang ban: Tai khoan nay c s dung e phan anh gia von san pham, hang hoa c tieu thu, ket cau tai khoan 632 nh sau: Ben N: Tr gia von cua san pham a tieu thu trong ky. Ben Co: ket chuyen tr gia von cua san pham vao cuoi ky e xac nh ket qua. Tai khoan 632 khong co so d. TK 511 Doanh thu ban hang: Tai khoan nay c s dung e phan anh doanh thu ban hang va cac khoan lam giam doanh thu, ket cau cua tai khoan 511 nh sau: Ben N: Cac khoan lam giam doanh thu (giam gia, hang ban b tra lai, thue tieu thu ac biet, thue xuat khau). Trang25

- Ket chuyen doanh thu thuan vao cuoi ky e xac nh ket qua. Ben Co: Doanh thu ban hang phat sinh trong ky. Tai khoan 511 khong co so d. TK 333 Thue va cac khoan phai nop cho nha nc: Tai khoan nay c dung e phan anh so tien phai nop, a nop va con phai nop cho nha nc. Ket cau cua tai khoan nay nh sau: Ben N: So tien a nop cho nha nc. Ben Co: So tien phai nop cho nha nc. D Co: So tien con phai nop cho nha nc. TK 641 Chi ph ban hang: Tai khoan nay c s dung e tap hp chi ph ban hang va ket chuyen vao cuoi ky e xac nh ket qua, ket cau cua TK 641 nh sau: Ben N: Tap hp chi ph ban hang phat sinh trong ky. Ben Co: Ket chuyen chi ph ban hang vao cuoi ky e xac nh ket qua. Tai khoan 641 khong co so d. TK 642 Chi ph quan ly doanh nghiep: Tai khoan nay c s dung e tap hp chi ph quan ly doanh nghiep va ket chuyen vao cuoi ky e xac nh ket qua. Ket cau cua TK 642 nh sau: Ben N: Tap hp chi ph quan ly doanh nghiep phat sinh trong ky qua. Tai khoan 642 khong co so d. TK 911 Xac nh ket qua kinh doanh: Tai khoan nay c s dung e xac nh ket qua lai, lo cua doanh nghiep. Ket cau cua TK 911 nh sau: Ben N: Cac khoan chi ph va gia von san pham, hang hoa c ket chuyen sang va khoan lai c ket chuyen. Ben Co: Doanh thu thuan va cac khoan thu nhap c ket chuyen sang va khoan lo c ket chuyen. Trang26 Ben Co: Ket chuyen chi ph quan ly doanh nghiep vao cuoi ky e xac nh ket

TK 911 khong co so d. Phng phap phan anh (1) Khi xuat kho san pham e ban se ghi: N TK 632 Gia von hang ban. Co TK 155 Thanh pham. (2) Doanh thu ban hang va thue GTGT au ra phat sinh se ghi: N 111 Tien mat. N TK 112 Tien gi ngan hang. N TK 131 Phai thu cua khach hang. Co TK 511 Doanh ban hang gia ban Co TK 333 Thue va cac khoan phai nop cho nha nc - Thue GTGT au ra. (3) Khi tap hp chi ph ban hang hoac chi ph quan ly doanh nghiep se ghi: N TK 641 Chi ph ban hang. (hoac N TK 642 Chi ph quan ly doanh nghiep). Co TK 334 Phai tra CNV. Co TK 338 Phai tra va phai nop khac. Co TK 214 Hao mon TSC. Co TK 152 Nguyen vat lieu. (3) Khi ket chuyen cac khoan e xac nh lai, lo se ghi: Ket chuyen doanh thu ban hang: N TK 511 Doanh thu ban hang. Co TK 911 Xac nh ket qua kinh doanh. Ket chuyen gia von hang ban:

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N TK 911 Xac nh ket qua kinh doanh. Co TK 632 Gia von hang ban. Ket chuyen chi ph ban hang: N TK 911 Xac nh ket qua kinh doanh. Co TK 641 Chi ph ban hang. Ket chuyen chi ph quan ly doanh nghiep: N TK 911 Xac nh ket qua kinh doanh. Co TK 641 Chi ph quan ly doanh nghiep. KQKD > 0: Lai, khi ket chuyen se ghi: N TK 911 Xac nh ket qua kinh doanh. Co TK 421 Li nhuan cha phan phoi. KQKD < 0: Lo, khi ket chuyen se ghi: N TK 421 Li nhuan cha phan phoi. Co TK 911 Xac nh ket qua kinh doanh.

6.4. Ke toan mua ban hang hoa

- Ke toan hang hoa s dung TK 156 Hang hoa Tai khoan nay co hai tai khoan cap 2: + TK 1561 Gia mua hang hoa: Tai khoan nay c s dung e phan anh tr gia hang hoa nhap, xuat va ton kho. Ket cau cua tai khoan nay nh sau: Ben N: Tr gia hang hoa nhap kho. Ben Co: Tr gia hang hoa xuat kho. D N: Tr gia hang hoa ton kho. + TK 1562 Chi ph thu mua hang hoa: Tai khoan nay dung tap hp chi ph phat sinh trong qua trnh mua hang va phan bo chi ph mua hang cho hang a ban ra. Ket cau cua tai khoan nay nh sau: Trang28

Ben N: Tap hp chi ph mua hang thc te phat sinh. Ben Co: Phan bo chi ph mua hang cho hang a ban trong ky. D N: Chi ph mua hang hien co (phan bo cho hang hien con). - Phng phap phan anh: (1) Khi mua cac loai hang hoa ve nhap kho se ghi: N TK 1561 gia mua hang hoa. N TK 133 Thue GTGT c khau tr. Co TK 111 Tien mat. Co TK 112 Tien gi ngan hang. Co TK 331 Phai tra cho ngi ban. . (2) Cac khoan chi ph phat sinh trong qua trnh mua hang se ghi: N TK 1562 Chi ph mua hang hoa. Co TK 334 Phai tra CNV. Co TK 338 Phai tra va phai nop khac. Co TK 111 Tien mat. Co TK 112 TGNH. (3) Khi xuat kho hang hoa e ban cho khach hang se ghi: N TK 632 Gia von hang ban. Co TK 1561 Gia mua hang hoa. (4) Cuoi ky phan bo chi ph mua hang cho hang a ban ra e xac nh gia von hang ban se ghi: N TK 632 Gia von hang ban. Trang29

Co TK 1562 Chi ph thu mua hang hoa. Cac noi dung khac con lai lien quan en qua trnh ban hang c phan anh tng t nh phan ban san pham a neu tren.

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CHNG VII SO KE TOAN KY THUAT GHI SO KE TOAN

7.1 So ke toan
7.1.1. Khai niem So ke toan la cac t so theo mot mau nhat nh dung e ghi chep cac nghiep vu kinh te phat sinh theo ung phng phap ke toan tren c s so lieu cua chng t goc. 7.1.2. Phng phap ghi so sa so M so: au ky ke toan phai m so ke toan va ghi so d au ky vao tai khoan. Ghi so: Ghi cac nghiep vu kinh te phat sinh tren c s cua cac chng t goc. Khoa so: Cuoi ky ke toan phai khoa so, khoa so ke toan la tm ra so d cuoi ky. + Phng phap cai chnh + Phng phap ghi bo sung + Phng phap ghi so am

7.2 hnh thc so ke toan

7.2.1. Hnh thc so ke toan: Nhat ky so cai Hnh thc nhat ky so cai, hnh thc nay c s dung pho bien tai cac n v co qui mo nho, nghiep vu phat sinh t. Trong hnh thc nay cau truc cua nhat ky so cai c thiet lap nham ghi chep nghiep vu phat sinh theo th t thi gian va theo he thong va cau truc cac so chi tiet c thiet lap nham ghi chep chi tiet cac noi dung ma nhat ky so cai khong the ghi chep c. Trnh t ghi chep c thc hien nh sau: Hang ngay, can c chng t goc hoac bang tong hp chng t goc ghi vao nhat ky so cai, sau o cung can c cac chng t nay ghi vao cac so chi tiet. Cuoi thang, khoa so, sau o can c cac so chi tiet lap bang tong hp chi tiet, oi chieu so lieu cua bang tong hp chi tiet vi so lieu cua cac tai khoan trong so cai phai khp ung vi nhau. 7.2.2. Hnh thc ke toan: Nhat ky chung Trang31

Hnh thc nhat ky chung - ay la hnh thc so ke toan s dung cac loai so nhat ky chung, nhat ky ac biet, so cai va cac so chi tiet. Cau truc cua cac nhat ky c thiet lap la nham ghi chep nghiep vu kinh te theo th t thi gian, cau truc cua so cai la nham ghi chep nghiep vu theo he thong va cau truc cac so chi tiet la e ghi chi tiet cac nghiep vu. Trnh t ghi chep c thc hien nh sau: Hang ngay, can c chng t goc ghi vao nhat ky chung hoac ghi vao nhat ky ac biet, can c cac nhat ky ghi vao so cai, sau o can c chng t goc ghi vao cac so chi tiet co lien quan. Cuoi thang, can c cac so chi tiet lap cac bang tong hp chi tiet, sau o oi chieu bang tong hp chi tiet vi cac tai khoan tng ng trong so cai, so lieu cua chung phai khp ung vi nhau. 7.2.3. Hnh thc so ke toan: Chng t ghi so Hnh thc chng t ghi so la hnh thc so ke toan s dung trong cac doanh nghiep co nhieu nghiep vu phat sinh, s dung nhieu tai khoan va co nhieu nhan vien ke toan. Hnh thc nay bao gom cac loai so: so ang ky chng t ghi so, so cai, cac so hoac the chi tiet. Cau truc cua so ang ky chng t ghi so c thiet lap nham vao viec ang ky nghiep vu phat sinh theo thi gian, quan ly chng t ghi so va kiem tra oi chieu vi bang can oi phat sinh. Cau truc cua so cai la nham ghi chep cac nghiep vu theo he thong (theo tai khoan tong quat). Cau truc so chi tiet nham ghi chi tiet cac noi dung ma so tong hp khong the ghi chep c. Trnh t ghi so c thc hien nh sau: Hang ngay, can c chng t goc hoac bang tong hp chng t goc lap chng t ghi so, can c chng t ghi so e ghi vao so ang ky chng t ghi so, sau o dung chng t ghi so nay ghi vao so cai. ong thi can c chng t goc ghi vao cac so chi tiet lien quan. Cuoi thang, khoa so, can c cac so chi tiet lap sac bang tong hp chi tiet e oi chieu vi cac tai khoan trong so cai. Can c so cai lap bang can oi phat sinh. oi chieu bang can oi so phat sinh vi so ang ky chng t ghi so, so lieu gia cac so oi chieu phai khp ung vi nhau. 7.2.4. Hnh thc so ke toan: Nhat ky chng t Hnh thc nhat ky chng t la hnh thc co nhieu u iem nhat trong ieu kien ke toan thu cong, c ap dung rong rai trong cac doanh nghiep ln co nhieu nghiep vu va nhieu nhan vien ke toan co trnh o cao. Hnh thc nay bao gom cac so sach sau: nhat ky chng t, bang ke, so cai, so chi tiet.

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Cau truc cua nhat ky chng t c thiet lap dung e ghi chep cac nghiep vu phat sinh theo ve co cua tai khoan, no ket hp gia ke toan tong hp vi ke toan chi tiet, gia ghi th t thi gian vi ghi theo he thong, gia ke toan hang ngay vi yeu cau tong hp cac ch tieu. So cai la e ghi theo he thong va so chi tiet la e ghi cac chi tiet nghiep vu. Trnh t ghi so c thc hien nh sau: Hang ngay, can c chng t goc ghi trc tiep vao nhat ky chng t, bang ke va so chi tiet co lien quan hoac can c chng t goc ghi vao bang ke e cuoi thang ghi vao nhat ky chng t. Cuoi thang, khoa so, lay so tong cong tren nhat ky chng t ghi vao so cai, can c so chi tiet lap bang tong hp chi tiet, oi chieu bang vi cac tai khoan trong so cai.

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MUC LUC CHNG I CHNG II BAN CHAT VA OI TNG CUA KE TOAN ......................................... 1 BANG CAN OI KE TOAN VA BAO CAO KET QUA HOAT ONG SAN XUAT KINH DOANH ........................................................................... 4

CHNG III TAI KHOAN VA GHI SO KEP ....................................................................... 7 CHNG IV TNH GIA CAC OI TNG KE TOAN ................................................... 13 CHNG V CHNG T KE TOAN VA KIEM KE ......................................................... 16 CHNG VI KE TOAN CAC NGHIEP VU CHU YEU TRONG DOANH NGHIEP. ..... 19 CHNG VII SO KE TOAN KY THUAT GHI SO KE TOAN ...................................... 31

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