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NGUYEN LY KE TOAN NGUYEN LY KE TOAN

GII THIEU MON HOC: GII THIEU MON HOC:
Muc tieu mon hoc : Trang b cho sinh vien nhng kien
thc c ban ve cong viec ke toan, lam nen tang e hoc
tiep cac hoc phan cao hn.
Noi dung tom tat:
Chng 1: Mot so van e chung ve ke toan:
+ Gii thieu khai niem, vai tro, chc nang, nhiem vu
cua ke toan.
+ Cac nguyen tac c ban cua ke toan
+ Cac yeu cau c ban cua ke toan
+ Cac phng phap ke toan
+ Gii thieu Luat Ke toan va chuan mc ke toan VN
GII THIEU MON HOC: GII THIEU MON HOC:
Chng 2: Bang can oi ke toan va Bao cao ket qua
hoat ong kinh doanh:
+ Bang can oi ke toan
+ Bao cao ket qua hoat ong kinh doanh
Chng 3: Tai khoan va ke toan kep
+ Tai khoan
+ Ke toan kep
Chng 4: Tnh gia cac oi tng ke toan
+ Khai niem va y ngha phng phap tnh gia
+ Nguyen tac tnh gia mot so oi tng ke toan
Chng 5: Chng t ke toan va kiem ke
+ Chng t ke toan
+ Kiem ke
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GII THIEU MON HOC: GII THIEU MON HOC:
Chng 6: So ke toan va hnh thc ke toan
+ So ke toan
+ Hnh thc ke toan
Chng 7: Ke toan cac qua trnh san xuat kinh
doanh chu yeu trong doanh nghiep
+ Khai niem, ac iem, nhiem vu ke toan DN
+ Ke toan cac qua trnh kinh te chu yeu.
3. Yeu cau mon hoc:
- Sinh vien phai tham d t 80% thi gian tr len.
- Hoan thanh cac bai tap c ban, chu ong va co thai
o nghiem tuc trong hoc tap
- Tham gia kiem tra gia hoc phan mi c d thi
- Thi cuoi khoa
GII THIEU MON HOC:
4. Tai lieu tham khao:
+ Giao trnh Nguyen ly ke toan, Trng H CN-TP.HCM
+ Giao trnh Ke toan ai cng- Trng H KT- TP.HCM
5. Phan bo thi gian:
+ Ly thuyet : 40 tiet
+ Thc hanh: 19 tiet
+ Kiem tra: 1 tiet
6. Gi y cac e tai tieu luan:
+ Nghien cu cac chuan mc ke toan
+ Nghien cu cac sai pham cua ke toan
+ Nghien cu s khac biet chuan mc ke toan Viet nam vi chuan
mc ke toan quoc te
+ Nghien cu Luat Ke toan
1.1. Khai niem ve ke toan:
1.1.1. Ke toan:
Theo Luat Ke toan Viet Nam ke toan la viec thu
thap, x ly, kiem tra, phan tch, va cung cap thong tin
kinh te tai chnh di hnh thc gia tr va hien vat va thi
gian lao ong.
1.1.2. Ke toan tai chnh:
La viec thu thap, x ly, kiem tra phan tch va cung
cap thong tin kinh te tai chnh bang Bao cao tai chnh
cho cac oi tng co nhu cau s dung thong tin cua n v
1.1.3. Ke toan quan tr:
La viec thu thap, x ly, phan tch va cung cap thong
tin kinh te tai chnh theo yeu cau quan tr va quyet nh
kinh te tai chnh trong noi bo n v ke toan.
Chng 1: MOT SO VAN E CHUNG VE KE TOAN
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Chng 1: MOT SO VAN E CHUNG VE KE TOAN
1.1.4. Ke toan chi ph
La mot lnh vc cu a ke toan quan tr, co lien quan chu
yeu vi vie c ghi chep va phan tch cac khoan mu c chi ph
(nham tnh gia thanh va kiem soat chi ph) va d toan chi
ph cho ky ke hoach
* Phan biet gia ke toan tai chnh vi ke toan quan tr:
a. Nhng iem giong nhau:
- Ca hai eu co lien he vi he thong thong tin ke toan.
- Ca hai nganh eu lien quan en trach nhiem va vie c
quan ly doanh nghiep.
b. Nhng iem khac nhau: - oi tng s dung thong tin
- ac iem thong tin
- Bao cao s dung
1.2. oi tng ke toan:
1.2.1. oi tng ke toan:
Tai san, Nguon hnh thanh tai san va S van ong cua tai
san trong qua trnh kinh doanh
a. Tai san:
- La nguon lc do DN kie m soat va co the thu c li ch
kinh te trong tng lai
- Hnh thc bieu hien:
+ Ta i sa n nga n han gom: tien va cac khoan tng ng
tien, cac khoan au t tai chnh ngan han, cac khoan pha i
thu, hang ton kho va tai san ngan han khac.
+ Tai san dai ha n gom: cac khoan phai thu dai han, tai san
co nh hu hnh, ta i san co nh thue tai chnh, ta i san co
nh vo hnh, chi ph xay dng c ban d dang, bat ong
san au t, ca c khoan au t ta i chnh dai han va ca c tai san
dai han khac.
Chng 1: MOT SO VAN E CHUNG VE KE TOAN
Chng 1: MOT SO VAN E CHUNG VE KE TOAN Chng 1: MOT SO VAN E CHUNG VE KE TOAN
1.2.1 oi tng ke toan (tt):
b. Nguon hnh thanh tai san (Nguon von)
b.1 N phai tra
- Khai niem:
+ La ngha vu hien tai cu a doanh nghiep phat sinh t cac giao
dch va s kien a qua ma doanh nghiep phai thanh toan t ca c
nguon lc cua mnh
- Hnh thc:
+ N ngan han gom: Vay va n ngan han, phai tra ng i
ban, ngi mua tra tie n tr c, thue va cac khoan phai no p
nha nc, phai tra cong nhan vien, chi ph phai tra, phai tra
noi bo, phai tra theo tien o ke hoach hp ong xay dng va
cac khoan phai tra, phai nop khac
+ N dai han gom: Phai tra dai han ngi ban, phai tra dai
han noi bo, phai tra dai han khac, vay va n dai han, thue
thu nhap hoan lai phai tra.
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Chng 1: MOT SO VAN E CHUNG VE KE TOAN Chng 1: MOT SO VAN E CHUNG VE KE TOAN
b.2 Von chu s hu
- Khai niem: La gia tr von cua doanh nghiep, c tnh
bang so chenh lech gia gia tr Tai san cua doanh nghiep
tr (-) N phai tra.
- Hnh thc: von au t cua chu s hu, thang d vo n co
phan, co phie u ngan quy, chenh le ch anh gia lai tai san,
chenh lech ty gia hoi oai, quy au t phat trien, quy d
phong tai chnh, quy khac thuoc von chu s hu, li nhuan
cha phan phoi, nguon kinh ph va nguon kinh ph a hnh
thanh tai san co nh.
Chng 1: MOT SO VAN E CHUNG VE KE TOAN Chng 1: MOT SO VAN E CHUNG VE KE TOAN
b.3 S van ong cua tai san trong qua trnh san xuat kinh
doanh
- Tai san cua DN khi tham gia vao qua trnh SXKD se lam
cho cac tai san van ong va tao lap li nhuan cho doanh nghiep
- Cac yeu to lien quan trc tiep en viec xac nh li nhuan:
+ Doanh thu va thu nhap khac: La tong gia tr cac li ch
kinh te DN thu c trong ky ke toan (t cac hoat ong SX,
KD thong thng va cac hoat ong khac cua DN, lam tang von
chu s hu, khong bao gom khoan gop von cua co ong hoac
chu s hu).
+ Chi ph: La tong gia tr ca c khoan lam giam li ch kinh te
trong ky ke toan di hnh thc cac khoan tien chi ra, cac khoan
khau tr tai san hoac phat sinh cac khoan n dan en lam giam
von chu s hu, khong bao gom khoan phan phoi cho co ong
hoac chu s hu
Chng 1: MOT SO VAN E CHUNG VE KE TOAN Chng 1: MOT SO VAN E CHUNG VE KE TOAN
1.2.2. oi tng s dung thong tin cua ke toan:
+ oi tng ben ngoai doanh nghiep:
- Chu s hu
- Nha au t
- Ngan hang va cac to chc tn dung
- Cac c quan chc nang
- Khach hang
+ oi tng ben trong doanh nghiep:
- Nha quan tr doanh nghiep
- Nhan vien
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Chng 1: MOT SO VAN E CHUNG VE KE TOAN
1.3. Vai tro chc nang nhiem vu cua ke toan:
1.3.1. Vai tro cua ke toan:
a. oi vi doanh nghiep:
- Theo doi thng xuyen tnh hnh hoat ong san xuat kinh
doanh cua DN.
- Cung cap tai lieu lam c s cho DN xac nh hieu qua
cong viec va hoach nh chng trnh hanh ong cho tng
giai oan.
- Giup ngi quan ly ieu hoa tnh hnh tai chnh cua DN.
- Ke toan la c s e giai quyet tranh tung, khieu to.
- Ke toan la c s am bao vng chac trong giao dch
buon ban
- Giup kiem soat chi ph nham ha gia thanh san pham
- Ke toan cho biet ket qua tai chnh cua DN.
b. oi vi nha nc:
- Theo doi s phat trien cua nganh SXKD lam c s
tong hp s phat trien nen kinh te quoc gia.
- Giai quyet tranh chap quyen li gia cac DN
- Tm cach thu thue tot nhat han che that thu thue
- Cung cap cac d kien hu ch cho cac quyet nh
chnh tr, kinh te , xa hoi
1.3.2. Chc nang cua ke toan:
Chc nang pha n anh: Thc hien theo doi toan bo
hien tng kinh te tai chnh trong DN thong qua viec tnh
toan, ghi chep, phan loai, x ly, tong ket tnh hnh HKD
cua DN.
Chng 1: MOT SO VAN E CHUNG VE KE TOAN
Chc na ng giam o c: Thong qua so lieu phan anh ke toan
nam c toan bo qua trnh va ket qua hoat ong kinh
doanh cu a DN lam c s cho viec anh gia chnh xac va
kiem soat tnh hnh hoat ong cua DN
1.3.3. Nhiem vu cua ke toan:
- Thu thap, x ly thong tin, so lieu ke toan theo o i tng
va noi dung cong viec ke toan, theo chuan mc va che
o ke toan.
- Kiem tra giam sat tnh hnh tai chnh bao gom cac
khoan thu chi, cac ngha vu thanh toan, pha t hien, ngan
nga cac hanh vi vi pham phap luat ve ke toan.
- Phan tch so lieu ke toan; tham mu e xua t cac giai
phap phu c vu yeu cau quan tr va cac quyet nh kinh te
tai chnh cua DN.
- Cung cap thong tin, so lieu theo qui nh cua phap luat
Chng 1: MOT SO VAN E CHUNG VE KE TOAN
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1.4. Cac nguyen tac c ban cua ke toan:
(1) C s don tch
Moi nghiep vu KT, TC cua DN phai c ghi so vao thi
iem phat sinh, khong can c vao thi iem thc te thu
hoac thc te chi tien hoac tng ng tien. BCTC lap
tren c s don tch phan anh tnh hnh tai chnh cua DN
trong qua kh, hien tai va tng lai.
(2) Hoat ong Lien tuc
BCTC phai c lap tren c s gia nh la DN ang hoat
ong lien tuc va se tiep tuc hoat ong KD bnh thng
trong tng lai gan, ngha la DN khong co y nh cung
nh khong buoc phai ngng hoat ong hoac phai thu hep
ang ke quy mo hoat ong cua mnh. Trng hp thc te
khac vi gia nh hoat ong lien tuc th BCTC phai lap
tren mot c s khac va phai giai thch c s a s dung e
lap bao cao tai chnh.
Chng 1: MOT SO VAN E CHUNG VE KE TOAN
(3) Gia goc
TS phai c ghi nhan theo gia goc (tnh theo so tien
hoac khoan tng ng tien a tra, phai tra hoac
tnh theo gia tr hp ly cua TS o vao thi ie m tai
san c ghi nhan va khong c thay o i tr khi co
quy nh khac trong chuan mc ke toan cu the).
(4) Phu hp
Viec ghi nhan doanh thu va chi ph pha i phu hp vi
nhau. Khi ghi nhan mot khoan doanh thu th pha i ghi
nhan mot khoan chi ph tng ng co lien quan en
viec tao ra doanh thu o. Chi ph tng ng vi
doanh thu gom chi ph cua ky tao ra doanh thu va
chi ph cua cac ky trc hoac chi ph pha i tra nhng
lien quan en doanh thu cua ky o.
Chng 1: MOT SO VAN E CHUNG VE KE TOAN
Chng 1: MOT SO VAN E CHUNG VE KE TOAN
(5) Nhat quan
Cac chnh sach va phng phap ke toan doanh nghiep a chon phai
c ap dung thong nhat t nhat trong mot ky ke toan nam.
Trng hp co thay oi chnh sach va phng phap ke toan a
chon th phai giai trnh ly do va anh hng cua s thay oi o
trong phan TMBCTC.
(6) Than trong
Than trong la viec xem xet, can nhac, phan oan can thiet e lap cac
c tnh ke toan trong cac ieu kien khong chac chan. Nguyen
tac than trong oi hoi:
a/ Phai lap cac khoan d phong nhng khong lap qua ln;
b/ Khong anh gia cao hn gia tr cua cac tai san va cac khoan thu
nhap;
c/ Khong anh gia thap hn gia tr cua cac khoan n phai tra va chi
ph;
d/ Doanh thu va thu nhap ch c ghi nhan khi co bang chng chac
chan ve kha nang thu c li ch kinh te, con chi ph phai c
ghi nhan khi co bang chng ve kha nang phat sinh chi ph.
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Chng 1: MOT SO VAN E CHUNG VE KE TOAN
(7) Trong yeu
- Thong tin c coi la trong yeu trong trng hp neu
thieu thong tin hoac thieu chnh xac cua thong tin o
co the lam sai lech ang ke BCTC, lam anh hng
en quyet nh kinh te cua ngi s dung bao cao tai
chnh.
- Tnh trong yeu phu thuo c vao o ln va tnh chat cua
thong tin hoac cac sai sot c anh gia trong hoan
canh cu the va c xem xet tren ca phng dien
nh lng va nh tnh.
1.5. Cac yeu cau c ban cua ke toan
1.5.1. Trung thc:
Phan anh trung th c hien trang, ban chat s viec, noi
dung va gia tr cua nghiep vu kinh te tai chnh.
1.5.2. Khach quan:
Thong tin, so lieu ke toan phai c phan anh ung
vi thc te, khong b bop meo.
1.5.3. De hieu:
Phan anh ro rang de hieu va chnh xac thong tin, so
lieu ke toan, nhng van e phc tap can giai trnh
trong phan thuyet minh bao cao tai chnh
Chng 1: MOT SO VAN E CHUNG VE KE TOAN
1.5.4. ay u:
Phan anh ay u nghiep vu kinh te tai chnh phat sinh
va chng t ke toan, so ke toan va bao cao tai chnh.
1.5.5. Kp thi:
Phan anh kp thi thong tin ung thi gian qui nh
thong tin, so lieu ke toan
1.5.6. So sanh c:
Phan loai, sap xep thong tin so lieu ke toan theo trnh t,
co he thong va co the so sanh c
Chng 1: MOT SO VAN E CHUNG VE KE TOAN
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1.6. Cac phng phap ke toan:
1.6.1. Phng phap lap chng t ke toan:
Lap chng t ke toan la vie c phan anh cac nghiep vu kinh te
phat sinh va hoan thanh vao cac chng t theo mau qui
nh theo thi gian va a iem phat sinh nghiep vu. Chng
t la c s e ghi so ke toan.
1.6.2. Phng phap tnh gia cac oi tng ke toan:
La viec bieu hien bang gia tr tat ca nhng tai san cua doanh
nghiep thong qua thc o tien te.
1.6.3. Phng phap can oi ke toan:
La phng phap khai quat tnh hnh tai san, nguon von, ke t
qua kinh doanh va cac mo i quan he kinh te khac thuoc o i
tng hach toan ke toan
Chng 1: MOT SO VAN E CHUNG VE KE TOAN
1.6.4. Phng phap tai khoan ke toan:
Phng phap tai khoan ke toan la phng phap phan anh
mot cach thng xuyen lien tuc va co he thong tng oi
tng ke toan rieng biet trong qua trnh hoat ong
SXKD tai DN.
1.6.5. Phng phap ke toan kep:
La viec ghi nhan mot nghiep vu kinh te phat sinh vao t
nhat hai tai khoan theo ung noi dung kinh te va moi
quan he gia cac tai khoan.
1.6.6. Phng phap tnh gia thanh:
La viec tong hp chi ph phat sinh trong ky cua DN bieu
hien bang tien te e san xuat san pha m hay lao vu giup
DN thay c hieu SX qua kinh doanh
Chng 1: MOT SO VAN E CHUNG VE KE TOAN
Chng 1: MOT SO VAN E CHUNG VE KE TOAN
1.6.7. Phng phap kiem ke:
La viec can, ong, o, em so lng va chat lng
cua cac loai vat t, tien..t o oi chieu v i so lieu tren so
ke toan nham phat hien chenh lech co bien phap kp thi x
ly.
1.6.8. Phng phap bao cao ke toan:
Bao cao ke toan c tong hp t cac so ke toan theo
cac ch tieu kinh te ve ta i san va tnh hnh hoa t ong SXKD
cua DN trong mot thi ky nhat nh.
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Chng 1: MOT SO VAN E CHUNG VE KE TOAN Chng 1: MOT SO VAN E CHUNG VE KE TOAN
1.7. Gii thieu Luat ke toan va Chuan mc ke toan VN:
1.7.1. Luat Ke toan:
c Quo c hoi nc Cong ho a xa hoi chu ngha Viet Nam
khoa XI, ky hop th 3 thong qua ngay 17 thang 06 na m
2003.
Chng 1: Nhng qui nh chung
Chng 2: Noi dung cong tac ke toan:
1. Chng t ke toan
2. Tai khoan ke toan va so ke toan
3. Bao cao tai chnh
4. Kiem tra ke toan
5. Kiem tra tai san, bao quan, lu tr tai lieu ke toan
6. Cong viec ke toan trong trng hp chia tach, sap nhap,
chuyen oi hnh thc giai the, cham dt hoat ong, pha san.
Chng 1: MOT SO VAN E CHUNG VE KE TOAN Chng 1: MOT SO VAN E CHUNG VE KE TOAN
Chng 3:To chc bo may ke toan va ngi lam ke toan.
Chng 4: Hoat ong nghe nghiep ke toan.
Chng 5: Quan ly nha nc ve ke toan.
Chng 6: Khen thng va x ly vi pham.
1.7.2. Chuan mc ke toan:
Theo Q 149/2001/Q-BTC
Chuan mc so 2: Hang ton kho hnh
Chuan mc so 3: TSC hu hnh
Chuan mc so 4: TSC vo hnh
Chuan mc so 14: Doanh thu va thu nhap khac
Chng 1: MOT SO VAN E CHUNG VE KE TOAN Chng 1: MOT SO VAN E CHUNG VE KE TOAN
Theo Q 165/2002/Q-BTC
Chuan mc so 1: Chuan mc chung
Chuan mc so 6: Thue tai san
Chuan mc so 10: Anh hng cua viec thay oi ty gia hoi oai
Chuan mc so 15: Hp ong xay dng
Chuan mc so 16: Chi ph i vay
Chuan mc so 24: Bao cao lu chuyen tien te
Quyet nh 234/2003/Q-BTC
Chuan mc so 5: Bat ong san au t
Chuan mc so 7: Ktoan cac khoan au t vao cty lien ket
Chuan mc so 8: Thong tin tai chnh ve nhng khoan gop von Lien doanh
Chuan mc so 21: Trnh bay Bao cao tai chnh
Chuan mc so 25: Bao ca o tai chnh h p nhat va ke toan cac khoan au t
vao Cty con
Chuan mc so 26: Thong tin ve cac ben lien quan.
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Chng 1: MOT SO VAN E CHUNG VE KE TOAN Chng 1: MOT SO VAN E CHUNG VE KE TOAN
Quyet nh 12/2005/Q-BTC
Chuan mc so 17:Thue thu nhap doanh nghiep
Chuan mc so 22: Trnh bay bo sung BCTC cua cac ngan hang va to chc TC
Chuan mc so 23: Cac s kien phat sinh sau ngay ket thuc ky ke toan nam.
Chuan mc so 27: Bao cao tai chnh gia nien o
Chuan mc so 28: Bao cao bo phan
Chuan mc so 29: Thay oi chnh sach ke toan, c tnh ke toan va cac sai sot
Quyet nh 100/2005/Q-BTC
Chuan mc so 11 - Hp nhat kinh doanh
Chuan mc so 18 - Cac khoan d phong, tai san va n tiem tang
Chuan mc so 19 - Hp ong bao hiem
Chuan mc so 30 - Lai tren co phieu
CHNG 2
BNG CN I K TON &
BO CO KQ HOT NG KINH DOANH
CHNG 2
BNG CN I K TON &
BO CO KQ HOT NG KINH DOANH
2.1 Bang can oi ke toan:
2.1.1 Khai niem:
La mot bao cao tai chnh tong hp, phan anh tong
quat toan bo gia tr tai san hien co va nguon hnh
thanh tai san o cua doanh nghiep tai mot thi
iemnhat nh.
Bang can oi ke toan la mot bao cao bat buoc, c
nha nc qui nh thong nhat ve mau bieu, phng
phap lap, ni phai gi va thi han gi.
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2.1.2. Noi dung va ket cau cua BCKT:
Bang can oi ke toan co the c ket cau theo hai dang 1 ben va 2 ben bao
gom hai phan:
+ Phan tai san: Gom co
Loai A: Tai san lu ong va au t ngan han
Loai B: Tai san co nh va au t dai han
+ Phan nguon von: Gom co
Loai A: N phai tra
Loai B: Nguon von chu s hu
Hai ben cua BCKT phan anh 2 mat khac nhau cua tai san trong doanh
nghiep nen gia chung co moi quan he mat thiet vi nhau va bao gi cung
co:
TONG SO TAI SAN = TONG SO NGUON VON
Hoac (A+B) TAI SAN = (A+B) NGUON VON
Tai san So tien Nguon von So tien
Loai A:TSL
Tien mat
Tien gi Ngan hang
Vat lieu
Cong cu dung cu
Thanh pham
Loai B: TSC
TSC hu hnh
1.500.000
40.000
800.000
500.000
60.000
100.000
4.000.000
4.000.000
Loai A:N Phai tra
Vay ngan han
Phai tra ngi ban
Phai tra khac
Loai B: NVCSH
Nguon von KD
Quy TPT
850.000
600.000
200.000
50.000
4.650.000
4.600.000
50.000
Tong cong 5.500.000 5.500.000
BANG CAN OI KE TOAN
2.1.3. Cac trng hp thay oi cua BCKT
Trng hp1:
Nghiep vu kinh te phat sinh anh hng en t nhat 2
khoan muc ben tai san. Trong trng hp nay so tong
cong cua BCKT khong oi, nhng ty trong cua cac
loai tai san chu anh hng co s thay oi.
V du: Rut tien gi ngan hang ve quy tien mat 8.000 ( vt:
1000 ).
Nghiep vu kinh te phat sinh se lam anh hng en 2
khoan muc la: Tien mat tai quy va Tien gi ngan hang.
Tien mat tai quy luc nay se la: 40.000 + 8.000 = 48.000
Tien gi ngan hang luc nay se la: 800.000 8.000 =
792.000
Khoan muc tang va giam eu thuoc phan Tai san cua
BCKT nhng tong cong tai san van la 5.500.000 va bang
tong nguon von.
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Tai san So tien Nguon von So tien
Loai A:TSL
Tien mat
Tien gi Ngan hang
Vat lieu
Cong cu dung cu
Thanh pham
Loai B: TSC
TSC hu hnh
1.500.000
48.000
792.000
500.000
60.000
100.000
4.000.000
4.000.000
Loai A:N Phai tra
Vay ngan han
Phai tra ngi ban
Phai tra khac
Loai B: NVCSH
Nguon von KD
Quy TPT
850.000
600.000
200.000
50.000
4.650.000
4.600.000
50.000
Tong cong 5.500.000 5.500.000
BANG CAN OI KE TOAN
Trng hp 2:
Nghiep vu kinh te phat sinh anh hng en t nhat 2
khoan muc ben nguon von. Trong trng hp nay so
tong cong cua BCKT khong oi, nhng ty trong cua
cac nguon von chu anh hng co s thay oi.
V du: Vay ngan han tra n cho ngi ban 100.000 (n v:
1.000 )
Nghiep vu kinh te phat sinh se lam anh hng en 2
khoan muc la: Vay ngan han va Phai tra cho ngi ban.
Vay ngan han luc nay se la: 600.000 + 100.000 = 700.000
Phai tra cho ngi ban luc nay se la: 200.000 - 100.000
= 100.000
Khoan muc tang va giam eu thuoc phan Nguon vo n cua
BCKT nhng tong co ng nguon vo n van la 5.500.000 va
bang tong tai san.
Tai san So tien Nguon von So tien
Loai A:TSL
Tien mat
Tien gi Ngan hang
Vat lieu
Cong cu dung cu
Thanh pham
Loai B: TSC
TSC hu hnh
1.500.000
48.000
792.000
500.000
60.000
100.000
4.000.000
4.000.000
Loai A:N Phai tra
Vay ngan han
Phai tra ngi ban
Phai tra khac
Loai B: NVCSH
Nguon von KD
Quy TPT
850.000
700.000
100.000
50.000
4.650.000
4.600.000
50.000
Tong cong 5.500.000 5.500.000
BANG CAN OI KE TOAN
13
Trng hp 3:
Nghiep vu kinh te phat sinh anh hng en t nhat 1
khoan muc tai san va1 khoan muc ben nguon von.
Trong trng hp nay so tong cong cua BCKT se
tang len hoac giam xuong, con ty trong cua cac loai
tai san va nguon von chu anh hng eu co s thay
oi.
V du 1: Nha nc cap them cho n v mot TSC hu
hnh co gia tr 500.000 (n v: 1.000 )
Nghiep vu kinh te phat sinh se lam anh hng en 2
khoan muc la: TSC hu hnh va Nguon vo n kinh
doanh.
TSC hu hnh luc nay se la: 4.000.000 + 500.000 =
4.500.000
Nguon von kinh doanh luc nay se la: 4.600.000 +
500.000 = 5.100.000
Tong tai san = Tong nguo n von = 5.500.000 + 500.000
= 6.000.000
Tai san So tien Nguon von So tien
Loai A:TSL
Tien mat
Tien gi Ngan hang
Vat lieu
Cong cu dung cu
Thanh pham
Loai B: TSC
TSC hu hnh
1.500.000
48.000
792.000
500.000
60.000
100.000
4.500.000
4.500.000
Loai A:N Phai tra
Vay ngan han
Phai tra ngi ban
Phai tra khac
Loai B: NVCSH
Nguon von KD
Quy TPT
850.000
600.000
200.000
50.000
5.150.000
5.100.000
50.000
Tong cong 6.000.000 6.000.000
BANG CAN OI KE TOAN
V du 2: Doanh nghie p tra n cho ngi ban bang tien
gi ngan hang 20.000 (n v tnh: 1.000 )
Nghie p vu kinh te phat sinh se lam anh h ng e n 2
khoa n muc la: Tien gi nga n ha ng va Phai tra cho
ngi ban.
Tien gi ngan hang luc nay se la:
792.000 - 20.000 = 772.000
Phai tra cho ngi ban. luc nay se la:
200.000 - 20.000 = 180.000
Tong tai san = Tong nguon von
= 6.000.000 - 20.000 =5.980.000
14
Tai san So tien Nguon von So tien
Loai A:TSL
Tien mat
Tien gi Ngan hang
Vat lieu
Cong cu dung cu
Thanh pham
Loai B: TSC
TSC hu hnh
1.480.000
48.000
772.000
500.000
60.000
100.000
4.500.000
4.500.000
Loai A:N Phai tra
Vay ngan han
Phai tra ngi ban
Phai tra khac
Loai B: NVCSH
Nguon von KD
Quy TPT
830.000
600.000
180.000
50.000
5.150.000
5.100.000
50.000
Tong cong 5.980.000 5.980.000
BANG CAN OI KE TOAN
Nhan xet:
Nghie p vu kinh te phat sinh anh h ng en mot
be n cua BCKT th so tong cong cua BCKT
khong oi, nhng ty tro ng cua cac khoan chu anh
hng co s thay oi.
Nghie p vu kinh te phat sinh a nh hng en 2 be n
cua BCKT th so to ng cong cua BCKT co s
thay oi (tang len hoac giam xuong), ty tro ng cua
tat ca cac khoan trong BCKT eu co s thay oi.
Moi nghiep vu kinh te phat sinh e u kho ng lam
mat tnh chat can oi cua BCKT.
2.2 Bao cao ket qua hoat ong kinh doanh:
2.2.1. Khai niem:
La bao cao tai chnh tong h p, phan anh tong quat tnh hnh
va ket qua kinh doanh trong mot ky ke toan cua doanh
nghiep.
2.2.2. Muc ch cua BCKQHKD:
BCKQHKD la thong tin tai chnh can thiet oi vi doanh
nghiep cung nh cac c quan chc nang va cac oi tng
khac co lien quan en cac hoat ong cua doanh nghiep, la
can c quan tro ng e anh gia va phan tch tnh hnh va
ket qua hoat ong cua doanh nghiep, ac biet khi xem xet
kha nang sinh li t hoat ong cua doanh nghiep.
15
2.2.3 Ni dung va Ket cau
CH TIEU Ma
so
Thuyet
minh
Nam
nay
Nam
trc
1 2 3 4 5
1. Doanh thu ban hang va cung cap dch vu 01 VI.25
2. Cac khoan giam tr doanh thu 02
3. Doanh thu thuan ve ban hang va cung cap dch vu
(10 = 01 - 02)
10
4. Gia von hang ban 11 VI.27
5. Li nhuan gop ve ban hang va cung cap dch vu
(20 = 10 - 11)
20
6. Doanh thu hoat ong tai chnh 21 VI.26
7. Chi ph tai chnh 22 VI.28
- Trong o: Chi ph lai vay 23
8. Chi ph ban hang 24
9. Chi ph quan ly doanh nghiep 25
10 Li nhuan thuan t hoat ong kinh doanh
{30 = 20 + (21 - 22) - (24 + 25)}
30
11. Thu nhap khac 31
12. Chi ph khac 32
13. Li nhuan khac (40 = 31 - 32) 40
14. Tong li nhuan ke toan trc thue
(50 = 30 + 40)
50
15. Chi ph thue TNDNhienhanh
16. Chi ph thue TNDNhoanlai
51
52
VI.30
VI.30
17. Li nhuan sau thue thu nhap doanh nghiep (60 = 50
- 51 - 52)
60
18. Lai c ban tren co phieu (*) 70
CHNG 3
TI KHON V GHI S KP
CHNG 3
TI KHON V GHI S KP
16
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.1 Khi nim(tt):
* Khi nimTi khan:
- Tai khoan la phng phap phan loai va he thong hoa cac
nghiep vu kinh te, tai chnh theo noi dung kinh te
* c trng ti khan:
- V hnh thc: s k tan ghi chep so tien ve so hien co cung
nh s bien ong cua tng oi tng ke toan
- V ni dung: phn nh thng xuyn v lin tc s bien ong cua
tng oi tng ke toan
- V chc nng: gim c thng xuyn, kp thi tnh hnh bao
ve va s dung tng loai tai san va tng loai nguon von
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.2 Ni dung v Kt cu ca ti khan:
- S vn ng ca i tng k tan l s vn ng
2 mt i lp
Ti khan k tan gm 2 phn : N v C
- Kt cu ca Ti khan:
TK N C
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.3 Phn lai TK:
A. He thong tai khoan ke toan doanh nghiep
- Lai 1: TS ngn hn
+ Thuc quyn s hu ca DN, c thi gian s dng, lun
chuyn v thu hi vn trong 1 k KD hoc trong 1 nm
+ Tn ti di hnh thc:
Tin
Hin vt
u t ngn hn
N phi thu
Ti khan chi s nghip
17
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.3 Phn lai TK:
- Lai 2: TS di hn:
+ TSC hu hnh, TSC v hnh
+ TSC thu ti chnh
+ Bt ng sn u t
+ u t vo cng ty con, cng ty lin kt, u t gp
vn lin doanh, u t XDCB DN, u t di hn khc
+ Chi ph tr trc di hn, TS thu thu nhp han li
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.3 Ph n lai TK:
- Lai 3: N phi tr
+ Khan n tin vay
+ C c khan n phi tr cho ngi b n, cho NN,
cho cng nh n vi n
+ C c khan phi tr kh c
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.3 Phn lai TK:
- Lai 4: Vn ch s hu
+ Ngun vn thuc s hu ca ch DN, ca cc
thnh vin gp vn trong cng ty lin doanh, TNHH,
DNTN, hp danh hoc cc c ng trong cng ty c
phn,..
+ L s vn ca cc ch s hu m DN khng phi
cam kt thanh tan khng phi l mt khan n
18
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.3 Phn lai TK:
- Lai 5: Doanh thu
+ Tan b DT bn hng v cung cp dch v: la toan bo tien ban
san pham, hang hoa, tien cung cap dch vu cho khach hang,
bao gom ca phu thu va ph thu them ngoai gia ban va ban bat
ong san au t
+ Doanh thu hat ng ti chnh: tin li, tin bn quyn, c tc,
li nhun c chia v cc doanh thu hat ng ti chnh khc ca
DN
+ Tr i cc khan chit khu thng mi, gim gi hng bn, hng
bn b tr li
+ Cc khan thu h bn th 3 khng phi l ngun li ch KT,
khng lm tng vn ch s hu ca DN: Khng l DThu
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.3 Phn lai TK:
- Lai 6: Chi ph sn xut kinh doanh
+ Chi ph SXKD, tnh gi thnh sn phm, dch v
(PP KKK)
+ Gi tr HH vt t mua vo
+ Tr gi vn sn phm, hng ha, lao v, DV bn ra
+ Chi ph TC, bn hng, QLDN, Kinh doanh thuc cc
ngnh v cc thnh phn KT
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.3 Phn lai TK:
- Lai 7: Thu nhp khc
+ Phn nh cc khan thu nhp khc ngai hat ng to ra
doanh thu ca DN
- Lai 8: Chi ph khc
+ Phn nh cc khan chi ph ca cc hat ng ngai cc
hat ng SXKD to ra Doanh thu ca DN
+ L cc khan chi ph do cc s kin hay nghip v ring
bit vi hot ng thng thng ca DN gy ra v chi ph
thu TNDN
19
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.3 Phn lai TK:
- Lai 9: Xc nh kt qu kinh doanh
+ Kt qu hat ng SXKD:
+ Kt qu hat ng Ti chnh:
+ Kt qu hat ng khc
- Lai 0: D ng phn nh nhng TS hin c DN nhng
khng thuc quyn s hu ca DN
+ Ti sn thu ngai; Vt t hng ha nhn gi h, nhn gia
cng; nhn bn h, nhn k gi, k cc; N kh i x l;
ngai t cc lai; D tan chi s nghip; d n
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.3 Phn lai TK:
B. Da vao moi quan he vi Bang can oi ke toan, tai
khoan c phan loai vao bon nhom
Nhom cac TK phan anh Tai san: gom nhng TK thuoc
loai TK 1 va 2
Nhom cac TK phan anh Nguon von: gom nh ng TK
thuoc loai TK 3 va 4
Nhom cac TK trung gian dung e phan anh cac loai va
qua trnh hoat o ng khac nhau trong doanh nghiep: gom
nhng TK thuoc loai TK 5, 6, 7, 8, 9.
Nhom cac TK ngoai bang can oi ke toan gom nhng
TK thuoc loai TK 0
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.4 Nguyn tc ghi chp vo Ti khan
a. Ti khan phn nh Ti sn: loi 1, 2
TK C N
xxx
xxx
SDCK = SDK + SPS tng SPS gim
20
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
Vd: Ngy 1/1/2006, tin mt ca DN hin c l 30.000.
Trong thng 1 c cc nghip v KT pht sinh nh sau:
(1) Rt TGNH nhp qu tin mt: 10.000
(2) Bn hng thu bng tin mt: 20.000
(3) Tr n ngi bn bng tin mt: 15.000
TK 111 N C
SDK: 30.000
10.000
20.000
15.000
30.000 15.000
SDCK: 45.000
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.4 Nguyn tc ghi chp vo Ti khan (tt)
b. Ti khan phn nh Ngun vn: lai 3, 4
SDCK = SDK + SPS tng SPS gim
TK C N
xxx
xxx
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
Vd: Ngy 1/1/2006, khan tin m DN ang n ngi bn l
30.000. Trong th ng 1 c cc nghip v KT pht sinh nh
sau:
(1): Vay ngn hn NH tr n cho ngi bn : 10.000
(2): Dng tn mt ti qu tr n cho ngi bn: 20.000
(3): Mua my photo cha tr tin cho ngi bn: 15.000
TK 331 N C
SDK: 30.000
10.000
20.000
15.000
30.000 15.000
SDCK: 15.000
21
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.4 Nguyn tc ghi chp vo Ti khan (tt)
c. Ti khan trung gian: lai 5, 6, 7, 8, 9
- y l c c khan thu, chi phn nh qu trnh kinh doanh
ca n v
+ Doanh thu
+ Thu nhp
+ Chi ph
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.4 Nguyn tc ghi chp vo Ti khan (tt)
c. Ti khan trung gian:
DT, TN (TK 5,7) C N
Cng PS gim Cng PS tng
CP (TK 6, 8) C N
Cng PS tng Cng PS gim
Khng
c s
d cui
k
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.4 Nguyn tc ghi chp vo Ti khan (tt)
c. Ti khan trung gian:
V du : Trong thang 1/2005 doanh nghiep phat sinh ca c
nghiep vu lien quan en doanh thu va chi ph nh sau:
Ban ha ng hoa thu ba ng tie n mat la 10.000.000 .
Tr gia von cua so hang hoa ban nay la 8.000.000 .
Ban tha nh pham thu bang tie n gi ngan hang la
15.000.000 . Tr gia vo n cua thanh pham ba n na y la
11.000.000 .
Chi ph ban hang phat sinh trong thang la
2.000.000.
22
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.1.4 Nguyn tc ghi chp vo Ti khan (tt)
d. Ti khon ngoi BCKT:
- c ghi chp theo phng php: ghi n (khi
ghi vo mt TK th khng ghi quan h i ng vi
mt TK khc)
Vd: DN nhn gi h mt s vt liu cho n v khc
c tr gi : 6.000.000
N002: 6.000.000
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.2 K TON KEP
3.2.1 Khai niem
- La phng phap phan anh s bien ong cua cac oi
tng ke toan vao tai khoan ke toan theo ung noi dung
cua tng nghiep vu kinh te phat sinh va moi quan he gia
cac loai tai san, cac loai nguon von cung nh cac oi
tng ke toan khac.
- Ghi so ke p ghep hai tai khoan vi nhau the hie n moi
tng quan va s bien ong cua chung do nghiep vu kinh
te phat sinh.
- Khi co nghiep vu kinh te phat sinh phai xa c nh tai
khoan nao ghi n, tai khoan nao ghi co: nh khoan ke
toan va ay la c s e thc hien phng phap ghi so kep.
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
VD: Trong ky, DN phat sinh nghiep vu kinh te mua hang
hoa cha tra tien cho ngi ban 50.000.000.
Hai tai khoan la tai khoan Hang hoa va tai khoan
Phai tra cho ngi ban
Hai tai khoan eu tang len 50.000.000
Tai khoan Hang hoa la tai khoan phan anh tai san
nen khi tang th ghi ben N , con tai khoan Phai tra ngi
ban la tai khoan phan anh nguon von nen khi tang th ghi
ben Co.
N 156 Hang hoa: 50.000.000
Co 331 Phai tra cho ngi ban: 50.000.000
23
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.2 K TON KEP
* Nhan xet:
Khi mot nghie p vu kinh te phat sinh co lie n quan e n
hai tai khoan, neu mot trong hai tai khoa n a ghi N
th tai khoa n co n lai phai ghi Co va ngc lai. Quan
he N - Co gia hai tai khoan trong cu ng mot nghie p
vu kinh te goi la quan he oi ng tai khoan. Quan he
nay co the m rong cho ba tai khoan tr len.
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.2.2 Cch ghi chp vo TK
3.2.2.1 nh khoan gian n
Khi nghiep vu kinh te phat sinh ch lien quan en hai
tai khoan, trong o mot tai khoan ghi N va mot tai
khoan ghi Co vi so tien bang nhau th ta co nh khoan
gian n.
V du 1: Trong ky, doanh nghiep phat sinh cac nghiep
vu kinh te sau:
- Tra n vay ngan han bang tien g i ngan hang:
30.000.000
N TK 311 Vay ngan han 30.000.000
Co 112 Tien gi ngan hang 30.000.000
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.2.2.2 nh khoan phc tap
Khi nghiep vu kinh te phat sinh co lien quan e n ba
tai khoan tr len, trong o mot tai khoan ghi N va
nhie u tai khoan ghi Co va ngc lai vi so tien ba ng
nhau th ta co nh khoan phc tap.
VD: Vay ngan han ngan hang 100.000.000 trong o a
dung e tra n cho ngi ban la 40.000.000 va rut ve nhap
quy tien mat bo sung von lu ong 60.000.000.
N TK 331 Phai tra ngi ban : 40.000.000
N TK 111 Tien mat : 60.000.000
Co 311 Vay ngan han :100.000.000
24
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.2.2.2 nh khoan phc tap
Nhan xet :
nh khoan phc tap: la s gop lai cua nhieu nh
khoan gian n nham giam bt khoi lng ghi chep ke
toan.
Khong nen nh khoan ghi Co nhieu tai khoan oi
ng vi ghi N nhieu tai khoan va ngc la i v se
khong phan anh ro rang quan he kinh te oi ng gia
cac tai khoan vi nhau.
So tien ghi ben N va so tien ghi ben Co cua cac tai
khoan oi ng bao gi cung bang nhau. Do o tong so
phat sinh trong ky ben N cua cac tai khoan bang tong
so phat sinh trong ky ben Co cua cac tai khoan.
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
V du: Co so lieu lien quan en tai khoan Tien mat trong thang
1/2005 cua doanh nghiep A nh sau: (n v tnh: )
So d au thang: 20.000.000
Trong thang phat sinh cac nghie p vu kinh te lien
quan en tien mat nh sau:
(1) Rut TGNH ve nhap quy TM 15.000.000 theo chng t nhap
quy tien mat la PT 01/01 ngay 2/1/2005.
(2) Khach hang tra n cho doanh nghiep bang tien ma t
10.000.000 theo phieu thu PT02/01 ngay 5/1/2005.
(3) Chi tien mat mua nguyen va t lieu 20.000.000 theo phieu chi
PC 01/01 ngay 7/1/2005.
(4) Ban hang thu ngay bang tien mat 15.000.000 theo phieu thu
PT 03/01 ngay 10/1/2005.
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
V du: Co so lieu lien quan en tai khoan Tien mat trong thang
1/2005 cua doanh nghiep A nh sau: (n v tnh: ).
(5) Chi tam ng lng t 1 cho can bo cong nhan vien 15.000.000
theo phieu chi PC 02/01 ngay 15/1/2005.
(6) Chi tien mat tra n cho ngi ban 15.000.000 theo phieu chi
PC03/01 ngay 17/1/2005.
(7) Ban hang thu ngay bang tien mat 20.000.000 theo phieu thu PT
04/01 ngay 23/1/2005.
(8) Chi tien mat mua van phong pham 2.000.000 theo phieu chi PC
04/01 ngay 25/1/2005.
(9) Chi tien mat tra tien ien cho van phong 2.500.000 theo phieu
chi PC 05/01 ngay 28/1/2005.
(10) Chi tien mat thanh toan lng t 2 thang 1/2005 cho cong
nhan vien 25.000.000 theo phieu chi PC 06/01 ngay 31/1/2005.
25
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3. 2.3 Cac moi quan he cua tai khoan
3.2.3.1 Quan he ghi chep gi a tai khoa n to ng hp va tai
khoan chi tiet (ke toan tong hp va ke toan chi tiet)
* Ke toan tong hp:
- La viec ghi chep so tien cua nghiep vu kinh te pha t sinh vao
tai khoan cap 1 co lien quan e phan anh va giam oc mot
cach tong quat tng oi tng ke toan cu the.
* Ke toan chi tiet:
- La viec phan anh va gia m oc mot cach chi tiet t m tng
loai ta i san, nguon von, cac oi tng ke toan kha c theo yeu
cau quan ly cu the cua ban than n v (so lng, n gia, quy
cach, cong suat, thi gian,). Ke toan chi tiet c thc hien
tren cac tai khoan cap 2, 3 va tren so chi tiet.
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
3.2.3.1 Quan he ghi chep gia tai khoan tong hp va tai
khoan chi tiet (ke toan tong hp va ke toan chi tiet) (TT)
* Ke toan chi tiet:
A. Tai khoan cap 2 :
La mot hnh thc ke toan chi tiet so tien a c phan
anh tren cac tai khoan cap 1, no c nha nc quy nh
thong nhat ve so lng, ten goi va so hieu cho tng nganh
cung nh toan bo nen kinh te. Ket cau va nguyen tac phan
anh tren tai khoan cap 2 hoan toan giong nh tai khoan cap
1 v tai khoan cap 2 ch la mot bo phan cua mot tai khoan
cap 1. Viec phan anh tren tai khoan cap 2 phai c tien
hanh ong thi vi tai khoan cap 1.
CHNG 3: Ti khon v Ghi s kp CHNG 3: Ti khon v Ghi s kp
A. Tai khoan cap 2
Vd: Doanh nghiep A (1/2005) co so lieu lien quan en tien mat:
- Tien mat co trong quy au tha ng la 33.890.000 , trong o tie n Viet Nam la
10.000.000, USD la 15.650.000 (1.000 USD) va va ng la 8.240.000 (1 lng
vang).
- Trong thang 1/2005 phat sinh cac nghiep vu kinh te :
(1) Ban hang thu bang tien mat Viet Nam 15.000.000.
(2) Khach hang tra n bang USD la 500 USD quy oi ra tien Viet Nam e ghi
so la 7.850.000.
(3) Ba n hang thu bang tie n Viet Nam 10.000.000, thu bang USD la 1.000
USD, thu bang vang la 2 lng. Biet ra ng 1000 USD quy oi ra tien Viet Nam
e ghi so ke toan la 15.750.000 va 2 lng va ng quy oi ra tien Viet Nam e
ghi so ke toan la 16.600.000.
(4) Chi tien Viet Nam mua nguyen vat lieu 20.000.000.
(5) Tra n cho ngi ba n bang USD la 1000 USD, quy oi ra tien Viet Nam e
ghi so ke toan la 15.770.000
26
CHNG 3: (tt) CHNG 3: (tt)
3.2.3.1 Quan he ghi chep gia tai khoa n to ng hp va
tai khoan chi tiet (ke toan to ng hp va ke toan chi
tiet) (TT)
B. So chi tiet
- La hnh thc ke toan chi tiet so lieu a c phan
anh tren cac tai khoan cap 1, cap 2, s dung thc o
bang tien, bang hien vat, thi gian lao ong va mo t so
ch tieu can thiet lien quan. So chi tiet m theo yeu cau
quan ly cua DN, nha nc khong quy nh thong nhat
cac danh muc. Ghi so chi tiet phai ong th i vi ghi vao
tai khoan cap 1, cap 2.
CHNG 3: (tt) CHNG 3: (tt)
B. So chi tiet
SO CHI TIET NGUYEN VAT LIEU
oi tng:
Thang 01 nam 2005
Chng t Noi dung n
gia
Nhap kho Xuat kho Con lai
So Ngay So
lng
So
tien
So
lng
So
tien
So
lng
So
tien
So d au thang

Cong phat sinh

So d cuoi thang
CHNG 3: (tt) CHNG 3: (tt)
3.2.3.1 Quan he ghi chep gia tai khoan tong hp va tai
khoan chi tiet (ke toan tong hp va ke toan chi tiet) (TT)
C. Moi quan he gia ke toan tong hp va ke toan chi tiet (tai
khoan cap 1, tai khoan cap 2 va so chi tiet):
- Ke toan tong hp va Ke toan chi tiet phai ghi ong thi (ghi
tai khoan cap 1 ong thi ghi vao tai khoan cap 2) khi nghiep
vu kinh te phat sinh.
- Tong so phat sinh N (Co), Tong so d au ky, cuoi ky cua
cac tai khoan cap 2,3 thuoc mot tai khoan cap 1 nao o phai
bang Tong so phat sinh N (Co), Tong so d au ky, cuoi ky
cua tai khoan cap 1 o.
27
CHNG 3: (tt) CHNG 3: (tt)
3.2.3.2 Quan he gia tai khoan ke toan va Bang can oi ke
toan
- Tai khoan ke toan dung e phan anh mot cach thng
xuyen lien tuc tai san, nguon vo n cua n v. Con Bang can
oi ke toan phan anh tai san va nguon von mot cach tong
quat mot thi iem nhat nh
- Moi quan he
+ au ky , can c vao Bang CKT cuoi ky trc va danh
muc so ke toan e m cac tai khoan tng ng cho ky nay.
So d au ky cua cac tai khoan c lay t Bang can oi
ke toan cuoi ky trc.
+ Cuoi ky, lay so d cuoi ky cua cac tai khoan lam c s
lap Bang CKT mi cho cuoi ky nay.
CHNG 3: (tt) CHNG 3: (tt)
3.2.3.3 Quan he gia tai khoa n ke toa n va Bao ca o ket
qua kinh doanh
- Tai khoa n ke toan va Ba o cao ket qua kinh doanh co
cung oi tng phan anh la tnh hnh va ket qua kinh
doanh cua doanh nghiep. Moi quan he gia chung the
hien cho tai khoan ke toa n chnh la nguon goc so
lieu e lap Bao ca o ket qua kinh doanh. Can c va o
cac so ke toan trong ky dung cho cac tai khoan t loai
5 en loai 9 e lap Bao cao ket qua kinh doanh.
BI TP CHNG 3 BI TP CHNG 3
BAI TAP 1
Lap nh khoan va phan anh cac nghiep vu kinh te di
ay cua mot cong ty vao tai khoan ch T.
(1) Rut tien gi ngan hang ve nhap quy tien mat:
140.000.000.
(2) Nhap kho mot so hang hoa 35.000.000 trong o mot
na tra bang tie n mat, na con lai phai thieu n lai nha
cung cap.
(3) Bo sung nguon von au t XDCB t quy au t phat
trien 50.000.000.
(4) Cong ty nhan mot khoan tien vay ngan han
65.000.000, a chuyen vao ngan hang 40.000.000, so con
lai e d tr nguyen vat lieu.
28
BI TP CHNG 3 BI TP CHNG 3
BAI TAP 1 (TT)
(5) Cong ty mua cua cong ty Mai Lan mot ngoi nha vi gia
120.000.000 tra bang chuyen khoan.
(6) Xuat kho nguyen vat lie u dung trc tiep e san xuat SP
14.000.000.
(7) Tien lng phai tra cho cong nhan vien 19.000.000,
trong o lng cua cong nhan trc tie p san xuat
10.000.000, lng nhan vien phan xng 9.000.000.
(8) Cong ty a thanh toan cong cho CNV bang tien mat
19.000.000.
(9) Khach hang ng trc cho cong ty bang tien mat
24.000.000 ve viec cung cap hang hoa cho khach hang
trong thang ti.
CHNG 4
TNH GI CC I TNG K TON
CHNG 4
TNH GI CC I TNG K TON
4.1.Khai niem &y ngha phng phap tnh gia
4.1.1 Khai niem:
Tnh gia la dung thc o gia tr e bie u hie n ca c oi
tng ke toan, cac nghie p vu thay cho thc o hien
vat va thc o thi gian lao ong.
4.1.2 Y ngha cua phng phap tnh gia:
- Tnh gia cho phe p to ng h p va phan a nh c tnh
hnh tai san, nguo n vo n c cau von , to c o chu
chuyen von
- Tnh gia giu p xa c nh c chi ph sa n xuat trong
ky, tnh toan chnh xac gia thanh san pham, xa c nh
c ket qua kinh doanh
- Viec tnh gia xac nh c gia tha nh sa n pham,
tren c s o doanh nghiep xac nh gia ban.
29
4.1.2 Y ngha cua phng phap tnh gia:
- Ve mat hach toan: tnh gia cho phep phan anh
nhng ch tieu tong hp phuc vu cho cong tac quan ly
san xuat kinh doanh va quan ly tai chnh.
- Ve mat quan ly noi bo: cho phep xac nh nhng
can c, nhng ch tieu e thc hien hach toan kinh te
noi bo va anh gia hieu qua hoat ong san xuat tng
bo phan hoac tng giai oan cu the.
- Ve mat giam oc bang o ng tien: Qua tnh gia toan
bo tnh hnh ket qua hoat ong cua doanh nghiep c
bieu hien bang tien te, tren c s o co the xac lap
nhng can c e phan anh va gia m oc mo t cach
thng xuyen va co hieu qua tnh hnh hoat ong cua
doanh nghiep.
CHNG 4: (TT) CHNG 4: (TT)
Quy trnh th c hie n nguye n ta c tnh gia
B c 1: Xa c nh o i t ng tnh gia
- o i t ng Tnh gi
B c 2: Xa c nh chi ph cau tha nh cu a o i
t ng ke toa n
- Gm: chi ph mua, chi ph che bie n (ne u co ) va
ca c chi ph lie n quan tr c tie p kha c pha t sinh e
co c ta i sa n a ie m va tra ng tha i hie n ta i
CMKT
CHNG 4: (TT) CHNG 4: (TT)
Quy trnh thc hien nguyen tac tnh gia
Bc 3: Tap hp chi ph theo oi tng tnh gia
- Chi ph cau thanh nen oi tng ke toan tap hp cac
chi ph o lai da vao ac iem van ong cua tng oi
tng.
Bc 4: Xac nh gia tr thc te cac oi tng tnh gia
- Gia thc te (nguyen tac gia goc).
- Khi ke toan a tap h p chi ph theo tng oi tng ke
toan, luc hoan thanh hoac cuo i ky phai xac nh cac khoan
lam tang giam chi ph, anh gia chi ph d dang, e xac
nh chnh xac gia tr thc te cua oi tng ke toan.
30
4.2. PP tnh gia mot so oi tng KT chu yeu
4.2.1. Tai san co nh:
a) TSC hu hnh :
- Mua mi:
Nguyen gia = Gia mua thc te + Cac khoan thue (khong
bao gom thue GTGT theo phng phap khau tr) + Chi
ph trc khi s dung- Cac khoan c giam tr
Chi ph trc khi s dung bao gom: chi ph van chuyen,
boc d, lap at, chay th, cac khoan ph, le ph pha i
nop c tnh vao gia tr TSC
V du: DN mua mot tai san co nh hu hnh gia mua cha
thue 200tr, thue GTGT 10% cha thanh toan tien cho
ngi ban. Chi ph van chuyen cha thue 2tr, thue
GTGT 5% thanh toan bang tien mat
- TSC xay dng mi:
Nguyen gia = Gia tr cong trnh hoan thanh + Chi
ph trc khi s dung (neu co)
V du: DN tien hanh xay dng c ban mot TSC,
cac chi ph phat sinh bao gom: tien lng cong
nhan xay dng 20tr, chi ph vat lieu s dung
cho xay dng 100tr, chi ph khac phuc vu cho
cong trnh xay dng 10tr
Nguyen gia = 20tr + 100tr + 10tr = 130tr
- TSC hu hnh mua di hnh thc trao oi:
+ Trng hp trao oi tng t:
Nguyen gia= Gia tr con lai cua TSC em oi
+ Trng hp trao oi khong tng t:
Nguyen gia= Gia tr hp ly cua TSC nhan ve hoac
gia tr hp ly cua TSC em oi
- TSC c cap:
Nguyen gia = Gia tr con lai ghi trong so cua n v
cap + chi ph trc khi s dung. (neu co)
31
- TSC c gop von hoac bieu tang:
Nguyen gia = Gia do hoi ong lien doanh nh gia +
cac khoan chi ph trc khi s dung.
V du: Doanh nghiep nhan gop von bang TSC tai
san nay c Hoi ong lien doanh nh gia 300tr,
chi ph van chuyen cha thue 1tr, thue 5%thanh
toan bang tien mat
+ N TK 211 300tr
Co TK 411 300tr
+ N TK 211 1tr
N TK 133 0,05tr
Co TK 111 1,05tr
Nguyen gia = 300tr + 1tr = 301 tr
b) TSC vo hnh:
Nguyen gia = cac chi ph thc te ma doanh nghiep chi ra
e mua quyen s hu, bang phat minh sang che
- TSCVH mua rieng biet:
Nguyen gia: Gia mua + Cac khoan thue (khong bao gom
thue khau tr) cac khoan giam tr
- Trng hp mua nha ca vat kien truc gan lien vi
quyen s dung at th gia tr QSD xac nh rieng biet
la TSCVH
- TSCVH mua theo phng thc tra cham:
Nguyen gia= Gia mua tra ngay, khoan che nh lech gia gia
mua tra cham vi gia tra ngay hach toan vao chi ph
SXKD theo ky han thanh toan, tr khi c von hoa
theo qui nh cua chuan mc ke toan CP i vay
- TSCVH hnh thanh t viec trao oi:
Nguyen gia = Gia tr hp ly cua cac chng t c
phat ha nh lien quan en quyen s hu von cua
n v.
- TSCVH la quyen s dung at co thi han:
Nguyen gia: Gia tr QSD khi c giao at hoac
so tien phai tra khi nha n chuye n quyen s du ng
at hoac gia tr QSD nhan gop von lien doanh.
- TSCVH c nha nc cap hoac c bieu tang:
Nguyen gia: Gia tr hp ly ban au + Cac chi ph
lien quan trc tiep e n viec a TSC va o s
dung
32
c) TSC thue tai chnh :
Nguyen gia = Gia tr hp ly + chi ph trc khi
s dung
Ngoai vie c tnh gia tr ban au cua tai san co
nh, co n phai pha n a nh gia tr hao mon cua
TSC, tren c s o tnh ra gia tr con lai cua
TSC :
Gia tr con lai = Nguyen gia Gia tr hao mon
4.2.2. Hang ton kho
Trng hp nhap kho :
- Nguyen vat lieu, hang hoa mua ngoai:
Gia thc te nhap = Gia mua ghi tren Hoa n
+ Thue nhap khau va cac thue khac (neu co,tr thue khau tr) +
Chi ph mua (van chuyen, boc d) - Chiet khau thng mai
c hng- khoan giam gia hang mua- Hang mua b tra lai.
- Nguyen vat lieu, hang hoa t che bien hoac thue ngoai gia cong
:
Gia thc te nhap = Gia thc te xuat vat lieu che bien + Chi
ph thue ngoai gia cong hoac cac chi ph phat sinh khac khi
gia cong + Chi ph van chuyen boc vac.
- Nguyen vat lieu, hang hoa nhap do gop von lien doanh:
Gia thc te nhap = Gia do hoi ong lien doanh nh gia.
- oi vi thanh pham nhap kho t san xuat:
Gia thc te nhap = Gia thanh san xuat san pham
Kiem ke nh ky
Cac phng
phap
hach toan
hang ton kho
B. Phng phap tnh gia xuat hang xuat kho
a. Phng phap hach toan hang ton kho
33
B. Phng phap tnh gia xuat hang xuat kho
a. Phng phap hach toan hang ton kho
a.1 Phng phap ke khai thng xuyen
- Theo doi va phan anh mot cach thng
xuyen va lien tuc tnh hnh nhap, xuat, ton kho
cua nguyen vat lieu, cong cu dung cu, thanh
pham, hang hoa tren so ke toan sau moi lan
phat sinh nghiep vu nhap hay xuat
Tr gia ton cuoi ky = Tr gia ton au ky + Tr
gia nhap trong ky - Tr gia xuat trong ky
B. Phng phap tnh gia xuat hang xuat kho
a. Phng phap hach toan hang ton kho
a.2 Phng phap kiem ke nh ky
- Trong ky ke toan ch theo doi nghiep vu nhap vao,
cuoi ky tien hanh kiem ke tnh hnh ton kho, nh gia
sau o mi xac nh gia tr hang a xuat trong ky (Ap
du ng thch h p oi vi cac doanh nghiep thng mai kinh doanh cac mat
hang co gia tr thap, so l ng ln, nhieu chu ng loai qui cach, cac n v san
xuat nho ch san xuat va tieu thu 1 loai san pham)
Tr gia xuat trong ky= Tr gia ton au ky + Tr gia
nhap trong ky - Tr gia ton cuoi ky
1/ Phng phap tnh theo gia ch danh 1/ Phng phap tnh theo gia ch danh
2/ Phng phap bnh quan gia quyen
3/ Phng phap nhap trc, xuat trc
4/ Phng phap nhap sau, xuat trc
B. Phng phap tnh gia xuat hang xuat kho
b. Phng phap tnh gia xut hang ton kho
34
Phng phap tnh theo gia ch danh c ap dung oi
vi doanh nghiep co t loa i mat hang hoac mat hang on
nh va nhan dien c.
ac iem :
Khi co the nhan dien c chnh xac vat t cua moi
lan xuat kho va gia cua no khi nhap vao th ta ch viec
nhan so lng xuat va gia cua no e xac nh tr gia xuat
kho, sau o tnh tr gia ton kho
Vat lieu xuat ra thuo c lan nhap kho na o th lay
gia cua lan nhap kho o lam gia xuat kho .
Phai ch ra c va t lieu ton kho cuoi thang thuoc
lan nhap kho nao e xac nh tr gia vat lieu ton kho cuoi
thang va t o xac nh tr gia vat lieu xuat trong thang .
Phng phap tnh theo gia ch danh
- Gia tr cua tng loai hang ton kho c tnh theo gia tr
trung bnh cua tng loai hang ton kho tng t au ky va
gia tr tng loa i hang ton kho c mua hoac san xuat
trong ky. Gia tr trung bnh co the c tnh theo thi ky
hoac vao moi khi nhap mo t lo hang ve, phu thuoc vao
tnh hnh cua doanh nghiep.
GBQ = (Tr gia VL ton au ky + Tr gia VL nhap
trong k / (SLVL ton au ky + SLVL nhap trong ky)
Tr gia VL xuat trong ky = So lng VL xuat trong ky
x GBQ
Phng phap bnh quan gia quyen
Phng phap nha p trc, xuat trc a p du ng da
tren gia nh la ha ng to n kho c mua tr c hoa c san
xuat trc th c xuat trc, va ha ng ton kho con lai
cuoi ky la hang ton kho c mua hoa c san xuat gan
thi iem cuoi ky. Theo phng pha p nay th gia tr
hang xuat kho c tnh theo gia cua lo hang nhap
kho thi iem au ky, gia tr cua ha ng ton kho c
tnh theo gia cua hang nhap kho thi iem cuoi ky
hoac gan cuoi ky con ton kho.
Phng phap nhap trc, xuat trc
35
Phng pha p nhap sau, xuat trc ap dung da
tren gia nh la hang to n kho c mua sau hoac
san xuat sau th c xuat trc, va hang ton kho
con lai cuoi ky la hang ton kho c mua hoac san
xuat trc o. Theo phng phap nay th gia tr
hang xuat kho c tnh theo gia cu a lo hang nhap
sau hoac ga n sau cung, gia tr cua hang to n kho
c tnh theo gia cua ha ng nhap kho au ky hoac
gan au ky con ton kho.
Phng phap nhap sau, xuat trc
Bai tap v du
Cong ty Det Thanh Cong hach toan hang ton kho theo
phng phap ke khai thng xuyen co so lieu ve tnh
hnh NVL trong thang 10/2005 nh sau :
-Vat lieu ton au thang 10/ 2005: 1.200 kg; 4.000 /kg
- Ngay 2/10 nhap kho 1.500 kg;4.280 /kg.
- Ngay 5/10 xuat kho 1.400 kg.
- Ngay 10/10 nhap kho 1.300 kg; 4.100 /kg.
- Ngay 20/10 xuat kho 1.400 kg
Xac nh gia tr vat lieu xuat trong thang.
DN s dng phng php KKTX
4.3.2.3 Cac loai chng khoan au t
- La hoat o ng tai chnh du ng vo n e mua ch ng
khoan
- Nguyen gia = Gia mua + Cac chi ph a u t (ne u
co)
- Cuoi nien o ke toa n, ne u gia tr thuan co the thc
hien c cua ca c loai chng khoa n < gia ghi so ke
toan th cac ch ng khoan au t phai c a nh gia
theo gia tr thuan co the thc hien c ba ng cach ke
toan lap d phong giam gia chng khoan
CHNG 4: (TT)
36
4.3.2.4 Ngoai te
- La n v tien te khac vi n v tien te ke toan cua mot
doanh nghiep.
- Nguyen tac ghi so ke toan:
+ Vat t, hang hoa, TSC, doanh thu, chi ph, ben N cac
TK von bang tien, ben N cac khoan phai thu, ben Co cac
TK phai tra, cac khoan thue phai nop khi phat sinh nghiep vu
lien quan en ngoai te th phai ghi so theo TGTT luc phat
sinh nghiep vu
+ Ben Co cac TK von bang tien th phai ghi so theo TGTT
luc xuat ngoai te.
+ Ben Co TK phai thu, ben N TK phai tra th phai ghi so
theo TGTTluc ghi so ke toan
CHNG 4: (TT)
BAI TAP 1
Co tnh hnh phat sinh cac nghiep vu kinh te tai 1 DN
nh sau:
So d au thang 3/2000:
Vat lieu chnh (X): 10.000kg x 400/kg = 4.000.000
Vat lieu chnh (Y): 2.500kg x 500/kg = 1.250.000
Vat lieu phu (A): 500kg x 300/kg = 150.000
Phu tung(B): 100kg x 300/kg = 300.000
Trong thang 3/2000 phat sinh cac nghiep vu sau:
(1) Nhap kho vat lieu chnh(X) : 1.800kg, gia 500/kg va
1.200kg vat lieu chnh(Y) gia 600/kg. Doanh nghiep a
chi tra cho ngi ban bang tien gi ngan hang.
BI TP CHNG 4
BAI TAP 1 (TT)
(2) Nhap kho vat lieu phu :800kg, gia 400/kg. Doanh
nghiep cha tra tien cho ngi ban.
(3) DN xuat kho vat lieu chnh(X) 11.000kg va vat lieu
chnh(Y) 1.200kg dung e sa xuat san pham.
(4) DN xuat kho vat lieu phu dung e san xuat SP 600kg,
dung e quan ly tai phan xng 400kg.
(5) DN xuat kho mot so phu tung dung cho quan ly tai phan
xng 40kg, cho quan ly DN 30kg.
YEU CAU: Lap nh khoan va phan anh vao cac tai
khoan tong hp va chi tiet. Phng phap XK: FIFO
BI TP CHNG 4
37
BAI TAP 2: Co bang CKT ngay 31/12/2010 cua DN:
TAI SAN SO TIEN NGUON VON SO TIEN
1. Tien mat 26.000 1. Phai tra cho ngi ban 12.800
2. TGNH 65.000 2.Cac khoan phai nop NN 9.400
3.Phai thu khach
hang
5.700 3. Phai tra CNV 30.000
4. Tam ng 6.800 4. Phai tra, phai nop khac 3.400
5. Nguyen vat lieu 32.000 5. Nguon von kinh doanh 90.400
6. Chi ph SXKD d
dang
9.500 6. Quy au t phat trien 14.000
7. TSC 48.000 7. Lai cha phan phoi 15.000
8. Ky quy, ky cc
dai han
6.000 8. Quy khen thng, phuc li 24.000
TONG TAI SAN 199.000 TONG NGUON VON 199.000
BAI TAP 2 (TT)
Trong thang 01/2011 DN phat sinh cac nghiep vu kinh
te sau:
(1) Nhap kho nguyen vat lieu tr gia 13.600.000, DN a tra
bang tien mat 9.800.000, so con lai thieu n ngi ban.
(2) Vay ngan han e tra n ngi ban 12.000.000 va tra
cac khoan khac 2.100.000.
(3) Khach hang tra n cho DN bang tien mat la 5.000.000.
(4) Chi tien mat tra lng CNV 15.000.000.
(5) Rut tien ngan hang ve nhap quy tien mat 50.000.000.
BI TP CHNG 4
BAI TAP 2 (TT)
(6) Nhap kho mot so cong cu tr gia 7.300.000 cha tra
tien cho ngi ban.
(7) Nha nc cap cho DN 1 TSC hu hnh tr gia
30.000.000.
(8) Dung lai bo sung quy au t phat trien 5.000.000 va
quy khen thng phuc li 8.000.000.
(9) DN dung TGNH tra n vay ngan han 8.000.000 va
thanh toan cac khoan vi nha nc 5.400.000.
(10) Chi tien mat tam ng cho CNV 14.000.000 e mua
phu tung thay the.
(11) Bao cao thanh toan tam ng do CNVlap:
+ Mua nguyen vat lieu nhap kho: 15.600.000
+ So con lai cha nop phong tai vu.
(12) DN a chuyen quy au t phat trien e bo sung nguon
von au t XDCB16.000.000
38
BAI TAP 2 (TT)
YEU CAU:
1/ Lap nh khoan va pha n a nh cac nghiep vu
kinh te phat sinh vao s o tai khoan ch T.
2/ Rut ca c so d tai khoa n va lap bang CKT
ngay 31/01/2011.
CHNG 5
CHNG T K TON & KIM K
CHNG 5
CHNG T K TON & KIM K
5.1. Chng t ke toan:
5.1.1. Khai niem:
Chng t ke toan la nhng giay t va vat mang tin phan
anh nghiep vu kinh te , tai chnh phat sinh va a hoan
thanh, lam can c ghi so ke toan.
5.1.2. Y ngha va tac dung cua chng t ke toan:
+ Y ngha: Chng t ke toan co y ngha ra t quan trong trong
viec to ch c cong tac ke toan, kie m soa t no i bo, xac nhan tnh
phap ly cua nghiep vu kinh te phat sinh.
+ Tac dung cua chng t ke toan:
- La khi iem cua to chc cong tac ke toan.
- Ghi nhan nghiep vu kinh te phat sinh hoan thanh am bao
tnh hp le, hp phap cua nghiep vu.
- La can c e ghi so ke toan.
- Ghi nhan trach nhiem ca nhan oi vi nghiep vu phat
sinh.
39
5.13. Tnh chat phap ly cua chng t ke toan:
Tnh chat phap ly cua chng t ke toan bieu hien:
- Chng t ke toan la can c phap ly chng minh cho so lieu ke
toan.
- Chng t ke toan la can c e kiem tra viec thi hanh menh
lenh SXKD, tnh hp phap cua nghiep vu, phat hien cac vi
pham phap luat, hanh vi tham o, lang ph.
- Chng t ke toan la can c e c quan t phap giai quyet cac
khieu nai khieu to.
- Chng t ke toan la can c e thc hien va kie m tra tnh
hnh nop thue.
- Chng t ke toan la can c xac nh cac n v va ca nhan
phai chu trach nhiem ve nghiep vu a phat sinh.
5.1.4. Phan loai chng t:
+ Phan loai theo hnh thc bieu hien:
Chng t ba ng gia y: c xem la chng t khi co cac
noi dung qui nh cu a phap luat ve ke toan va c the hien
di dang giay t theo nhng mau bieu qui nh
Chng t ie n t: c xem la chng t khi co cac noi
dung qui nh cua phap luat ve ke toan va c the hien di
dang d lieu ien t c ma hoa ma khong b thay oi trong
qua trnh chuyen qua mang may tnh hoac tren cac vat mang
thong tin nh Bang t, a, the thanh toan
+ Phan loai theo noi dung kinh te:
Chng t lao ong tien lng
Chng t hang ton kho
Chng t ban hang
Chng t tien te
Chng t tai san co nh
+ Phan loai theo tnh chat phap ly:
Chng t ba t buoc: La nhng chng t nha nc a
tieu chuan ho a ve quy ca ch mau bieu, ch tieu phan anh,
phng phap lap.
Chng t hng da n: La nhng chng t Nha nc
hng dan cac ch tieu ac trng, n v co the them hoac bt
theo ac thu quan ly cua mnh
+ Phan loai theo cong dung
Chng t goc: La nhng chng t c lap ngay khi
nghiep vu kinh te phat sinh hoac v a hoan thanh. Chng t
goc co 2 loai:
a) Ch ng t me nh lenh: La nhng chng t co tac dung
truyen at nhng menh lenh. Loa i chng t nay khong dung
e ghi so ke toan
b) Ch ng t cha p ha nh: La nhng chng t xac minh
chng t menh lenh a c thc hien. Trong mot so trng
hp loai chng t nay c dung e ghi so ke toan.
Chng t ghi so: La nhng chng t rieng le hoac
nhng chng t tong hp t nhieu chng t goc
40
5.1.5.Mot so quy nh ve lap, luan chuyen, lu tr CTKT:
a. To chc lap chng t ke toan:
- Cac nghiep vu KTPS lien quan en hoat ong n v
phai lap CTKT va ch lap 1 lan cho moi NVKTPS.
- CTKT pha i lap ay u, ro rang, chnh xac theo noi
dung qui nh.
- Khong c tay xo a, viet tat sa cha, viet bang but
muc, ch viet khong nga t quang, cho trong pha i gach
cheo. Trng hp vie t sai phai huy bo bang cach gach
cheo va gi lai cac lien.
- CTKT phai c lap u ca c lien theo qui nh, no i dung
cac lien phai giong nhau, lien g i cho ben ngoai pha i co
ong dau cua DN.
- Nhng ngi ky ten tren CTKT pha i chu trach nhiem
ve noi dung CTKT.
- Chng t ien t phai in ra giay va lu tr theo qui nh.
Chng t ke toan phai co cac noi dung chu yeu sau
ay:
a) Ten va so hieu cua chng t ke toan;
b) Ngay, thang, nam lap chng t ke toan;
c) Ten, a ch cua n v hoac ca nhan lap ch ng t
ke toan;
d) Ten, a ch cua n v hoac ca nhan nhan ch ng t
ke toan;
) Noi dung nghiep vu kinh te, tai chnh phat sinh;
e) So lng, n gia va so tien cua nghiep vu kinh te,
tai chnh ghi bang so; tong so tien cua chng t ke
toan dung e thu, chi tien ghi bang so va bang ch;
g) Ch ky, ho va ten cua ngi lap, ngi duyet va
nhng ngi co lien quan en chng t ke toan.
b. Kiem tra chng t:
Kiem tra tnh ro rang, trung thc, ay u.
Kiem tra tnh hp phap, hp le cu a nghiep vu
phat sinh.
Kiem tra tnh chnh xac so lieu, thong tin tren
chng t.
Kiem tra viec chap hanh quy che quan ly noi bo.
Neu phat hien co s sai sot va gian lan phai bao
cao cho ngi co trach nhiem trc khi ghi so.
c. Ghi s
41
d. Lu tr tai lieu ke toan
- Toi thieu 5 nam oi vi tai lieu ke toan dung cho
quan ly, ie u hanh cua n v ke toa n, gom ca ch ng t
ke toan khong s dung tr c tiep e ghi so ke toa n va
lap bao cao tai chnh.
- Toi thie u 10 nam oi vi ch ng t ke toan s du ng
trc tiep e ghi so ke toan va la p ba o ca o tai chnh, so
ke toan va ba o cao tai chnh nam, tr tr ng hp phap
luat co quy nh khac.
- Lu tr vnh vien oi vi tai lie u KT co tnh s lieu,
co y ngha quan trong ve kinh te, an ninh, quoc phong.
5.2. Kiemke:
5.2.1. Khai niem:
La viec can, ong, o, em so lng; xac nha n va anh gia
chat lng, gia tr cua tai san, nguo n von hien co tai thi
iem kiem ke e kie m tra, oi chie u vi so lie u trong so ke
toan
5.2.2. Cac loai kiem ke va phng phap tien hanh kke:
a. Theo pham vi va oi tng kiem ke :
+ Kiem ke toan bo: Tien hanh kie m ke oi vi tat ca cac loai
tai san, vat t, tien von cua doanh nghiep.
+ Kiem ke tng phan: Tien hanh kie m ke trong pham vi cua
mot hoac mot so loai tai san nao o.
b. Theo thi gian:
+ Kiem ke nh ky: Thng tie n hanh va o cuoi ky bao cao,
nhng tuy ac iem hoat ong va tu y theo tng loai tai
sanma nh ky kiem ke khac nhau.
+ Kiem ke bat thng: To chc kiem ke kho ng quy nh thi
han trc.
5.2.3. Phng phap tien hanh kiemke:
Kiem ke tien mat, cac chng phieu co gia tr nh tien va
cac loai chng khoan (co phieu, trai phieu) :
Dung phng phap kiem ke nh ky hoac kiem ke
bat thng:
em trc tiep tng loai tien oi vi tien mat, vang,
bac, kim kh quy, va lap Bien ban kiem ke
So sanh ket qua kiem ke vi So Quy tien mat va
So ke toan chi tiet tien
Kiem ke tien gi ngan hang va cac khoan thanh toan:
Kiem ke bang phng phap oi chie u so d cua tng
tai khoan gia so ke toan cua DN vi so cua ngan
hang hoac n v co quan he thanh toan.
42
Kiemke hien vat:
Phng phap kiemke hang ton kho
1. Thc hien cac thu tuc quan sat kiemke bao gom:
Kiem tra cac hng dan ve hang ton kho.
Thc hien kiem ke toan bo hoac chon mau hang ton kho.
Xac nh hang ton kho h hong, loi thi.
So sanh ket qua kiem ke vat chat vi so chi tiet, ieu tra
nguyen nhan cua cac sai sot.
2. Xemxet chat lng hang ton kho:
Xem xet hang mi nhap, hay nhap a lau.
Xem xet cac loai hang ton kho vao thi iem cuoi nam ve
tuoi tho, ve cac ac iem ly, hoa, de h hong cua tng
chung loai.
Xem xet cac ieu kien lu kho, bao quan, sap xep tai kho
Phng phap kiem ke tai san co nh
Thc hien kiem ke toa n bo tai sa n co nh hie n co
tai doanh nghiep.
Dan nhan tai san co nh sau khi kiem ke.
oi chieu gia so lieu so sa ch vi so lieu kie m ke
e xem co b mat mat, thie u hut tai sa n hay
khong? ieu tra nguyen nhan cua cac sai le ch.
Lap bao cao e lanh ao doanh nghiep a ra
quyet nh x ly nhng tai sa n tha hoac thieu
neu co.
Vai tro cua ke toan trong kiem ke:
Ke toan va la mot thanh vien cua ban kiem ke, va la ngi
tham mu cho lanh ao DN trong viec to chc va thc hien
cong tac kiem ke:
+ Trc khi kiem ke : Can c tnh hnh thc te e ra phng
phng, pham vi kiem ke, hng dan nghiep vu chuyen mon
cho ngi lam cong tac kiem ke.
+ Trong khi kiem ke phai tham gia ghi chep so lieu kiem ke,
oi chieu phat hien chenh lech tha thieu
+ Sau khi kiem ke, can c vao ket qua kiem ke va y kien giai
quyet khoan chenh lech ma tien hanh ieu chnh so ke toan
cho phu hp vi so lieu thc te kiem ke.
43
CHNG 6
S K TON V HNH THC K TON
CHNG 6
S K TON V HNH THC K TON
6.1.1. Khai niem
La nhng t so theo mau nhat nh co lien he chat
che vi nhau dung e ghi chep cac nghiep vu kinh te theo
ung phng phap ke toan tren c s so lieu cua chng t
goc.
Cac noi dung chu yeu cua So ke toan:
- Ngay, thang, nam ghi so
- So hieu, ngay thang cua chng t dung lam can c ghi so
- Tom tat noi dung nghiep vu kinh te phat sinh
- So tien cua nghiep vu kinh te phat sinh
- So d au ky, so tien phatsinh trong ky, so d cuoi ky
6.1.2. Y ngha cua so ke toan
So ke toan phan anh mot ca ch lien tu c va co he thong s bien
ong cua tng loai tai san, tng loai nguon von va qua
trnh san xuat kinh doanh.
6.1.3. Cac loai so ke toan:
Can c vao tnh chat noi dung:
- So ke toan tong hp
- So ke toan chi tiet
Can c vao hnh thc to chc so
- So ong thanh quyen
- So t ri.
44
Can c vao noi dung kinh te:
- So quy tien mat
- So tien gi ngan hang
- So chi tiet ban hang
- So mua hang
- So chi tiet tien vay
- So chi tiet tai san co nh
- So chi tiet thanh toan
- So chi ph san xuat kinh doanh
- So chi tiet vat lieu, san pham, hang hoa,
Ca n c vao ket cau cua so, so ke toan c chia thanh
cac loai so: so ket cau kieu hai ben, so ket cau kieu mot
ben, so ket cau nhieu cot va so ket cau ban c.
6.1.4. Cach ghi so ke toan
So ke toan phai m vao au ky ke toan nam; oi vi n v
mi thanh lap, so ke toan phai m t ngay thanh lap.
n v ke toan pha i can c vao chng t ke toan ghi cac
nghiep vu kinh te phat sinh vao cac tai khoan trong so ke
toan tren c s chng t goc.
So ke toan pha i ghi kp th i, ro rang, ay u theo cac noi
dung cua so. Thong tin, so lieu ghi vao so ke toan phai chnh
xac, trung thc, ung vi chng t ke toan, theo trnh t thi
gian phat sinh cua nghiep vu kinh te, tai chnh.
n v ke toan phai khoa so ke toan vao cuoi ky ke toan
trc khi lap bao cao ta i chnh va cac trng hp khoa so ke
toan khac theo quy nh cua phap luat.
Khoa so ke toan la tnh so d cuo i ky cu a cac tai khoan va
ghi vao so ke toan bang cach cong so phat sinh n, so phat
sinh co va tnh so d cuoi ky.
6.1.5. Phng phap sa cha so ke toan
Khi phat hien so ke toan ghi bang tay co sai sot th khong c
tay, xoa lam mat dau vet thong tin, so lieu ghi sai ma pha i
sa cha theo mot trong ba phng phap sau ay:
Phng phap cai chnh
Phng phap nay ap dung cho cac trng hp:
+ Sai sot trong dien giai, khong lien quan en quan he o i
ng cua cac tai khoan
+ Sai sot khong anh hng en so tien tong cong.
45
Phng phap ghi so am (con goi Phng phap ghi o)
Phng phap nay ap dung cho cac trng hp:
- Sai ve quan he o i ng gia cac ta i khoan do nh khoan
sai a ghi so ke toan ma khong the s a la i bang phng
phap cai chnh;
- Phat hien ra sai sot sau khi a nop bao cao tai chnh cho c
quan co tham quyen.
Phng phap ghi bo sung
Phng phap nay ap dung cho trng hp ghi ung ve
quan he oi ng tai khoan nhng so tien ghi so t hn so tien
tren chng t hoac la bo sot khong cong u so tien ghi tren
chng t.
Sa ch a theo phng phap nay phai lap Chng t ghi
so bo sung e ghi bo sung bang mc thng so tien chenh
lech con thieu so vi chng t.
Sa cha trong trng hp ghi so ke toan bang may vi
tnh
(1)- Trng h p phat hien sai sot trc khi bao cao tai
chnh nam nop cho c quan nha nc co tham quyen th
phai sa cha trc tiep vao so ke toan cua nam o tre n
may vi tnh;
(2)- Trng hp phat hien sai sot sau khi bao cao tai
chnh nam a nop cho c quan Nha nc co tham quyen
th phai sa cha trc tiep vao so ke toan cua nam a
phat hien sai sot tren may vi tnh va ghi chu vao dong
cuoi cua so ke toan nam co sai sot;
(3)- Cac trng h p sa cha khi ghi so ke toan bang may
vi tnh eu c thc hien theo Phng phap ghi so am
hoac Phng phap ghi bo sung .
6.2. Hnh thc ke toan:
6.2.1. Khai niem
Hnh thc ke toan la he thong cac so ke toan, so lng so,
ket cau cac loai so, moi quan he gia cac loai so dung e
ghi chep, tong hp, he thong hoa so lieu ke toan t chng
t goc e t o co the lap cac bao cao ke toan theo mot
trnh t va phng phap nhat nh.
Theo hng dan cua Nha nc th doanh nghiep co the to
chc he thong so ke toan theo 1 trong 5 hnh thc khac
nhau:
Hnh thc ke toan nhat ky chung
Hnh thc ke toan nhat ky - so cai
Hnh thc ke toan chng t ghi so
Hnh thc ke toan nhat ky chng t
Hnh thc ke toan tren may vi tnh.
46
* ac trng
Ghi theo th t thi gian
* So ke toan s dung.
- So nhat ky chung
- So cai
- So nhat ky ac biet va cac so ke toan chi tiet
(so phu).
6.2.2 HNH THC NHAT KY CHUNG 6.2.2 HNH THC NHAT KY CHUNG
TRNH T GHI S NKC TRNH T GHI S NKC
Chng t ke toan
So nhat ky
ac biet
So nhat ky chung
So, the ke toan
chi tiet
So cai
Bang tong hp
chi tiet
Bang can oi so phat
sinh
Bao cao tai chnh
Ghi chu :
+ Ghi hang ngay
+ Ghi cuoi thang, hoac nh ky
+ Quan he oi chieu, kiem tra
V d V d
Ti mt cong ty TNHH A trong thang 3/2011 co cac
nghiep vu phat sinh lien quan en tien ma t nh sau
(n v tnh: 1000 ong)
1) ngay 2/3: phieu chi so 432, mua cong cu dung cu(
CCDC) dung ngay cho san xuat phan xng bang
tien mat 5.500, trong thue gia tr gia tang (GTGT) la
500.
2) ngay 2/3: phieu thu so 301, cong ty Y tra n bang
tien mat 45.000.
3) ngay 4/3: phieu thu so 302, thhu tien ban hang bang
tien mat. Gia ban cha thue 60.000. thue GTGT 10%:
6.000.
47
So nhat ky chung
2011
So nhat ky chung
2011
Ngay
thang
ghi so
Chng T
Dien giai
a ghi
so cai
So hieu
tai
khoan
so phat sinh
S
hieu
Ngay
than
g
N Co
1 2 3 4 5 6 7 8

2/3 432 2/3 Mua CCDC cho sx x

627
133
111
5.000
500
5.500
2/3 301 2/3 Cong ty y tra
111
131
45.000
45.000
4/3 302 4/3 Thu tien ban hang
111
511
333
66.000
60.000
6.000

So Cai
Nam 2011
Ten tai khoan: Tien mat
So hieu: 111
So Cai
Nam 2011
Ten tai khoan: Tien mat
So hieu: 111
Ngay
thang
ghi so
Chng T
Dien giai
Trang
so
NKC
So hieu
TK d
so phat sinh
S
hieu
Ngay
thang
N Co
1 2 3 4 5 6 7 8
D au thang
2/3 432 2/3
Mua CCDC
cho
san xuat
12
627
133
5.000
500
2/3 301 2/3 Cong ty Y tra 12 131 45.000
4/3 302 4/3
Thu tien ban
hang
511
333
66.000
6.000

So Cai
Nm 2011
Ten tai khoan: Phai thu cua khach hang
So hieu: 131
So Cai
Nm 2011
Ten tai khoan: Phai thu cua khach hang
So hieu: 131
Ngay
thang
ghi so
Chng T
Dien giai
Trang
so
NKC
So
hieu
TK d
so phat sinh
S
hieu
Ngay
thang
N Co
1 2 3 4 5 6 7 8
D au thang
2/3 301 2/3 Cong ty Y tra 12 111 45.000

48
So Cai
Nam 2011
Ten tai khoan: Doanh thu
So hieu: 511
So Cai
Nam 2011
Ten tai khoan: Doanh thu
So hieu: 511
Ngay
thang
ghi so
Chng T
Dien giai
Trang
so NKC
So
hieu
TK d
so phat sinh
S
hieu
Ngay
thang
N Co
1 2 3 4 5 6 7 8
2/3 302 2/3
Thu tien ban
hang
12 111 60.000

So Cai
Nam 2011
Ten tai khoan: Thue GTGT c khau tr
So hieu: 133
So Cai
Nam 2011
Ten tai khoan: Thue GTGT c khau tr
So hieu: 133
Ngay
thang
ghi so
Chng T
Dien giai
Trang
so NKC
So
hieu
TK d
so phat sinh
S
hieu
Ngay
thang
N Co
1 2 3 4 5 6 7 8
D au
thang
2/3 302 2/3
Mua
CCDC cho
san xuat
12 111 500

So Cai
Nam 20011
Ten tai khoan: Thue va cac khoan phai nop nha nc
So hieu: 333
So Cai
Nam 20011
Ten tai khoan: Thue va cac khoan phai nop nha nc
So hieu: 333
Ngay
thang
ghi so
Chng T
Dien giai
Trang
so
NKC
So
hieu
TK d
so phat sinh
S
hieu
Ngay
thang
N Co
1 2 3 4 5 6 7 8
D au
thang
2/3 302 2/3
Ban hang
thu tien
mat
12 111 6000

49
6.2.2 HNH THC NHAT KY- SO CAI 6.2.2 HNH THC NHAT KY- SO CAI
* ac trng cua hnh thc nhat ky so cai
- Ghi chep theo trnh t thi gian va theo noi dung
kinh te (theo tai khoan ke toa n) tren so Nhat ky -
So Cai. Can c e ghi va o so Nhat ky - So Cai la
cac ch ng t ke toa n hoac Ba ng tong h p ch ng t
ke toan cung loai
* So ke toan s dung
- Nhat ky- So Cai
- Cac so va the ke toan chi tiet
TRNH T GHI SNK-SC TRNH T GHI SNK-SC
Chng t ke toan
So quy Bang tong
hp chng t
ke toan cung
loai
So, the ke
toan chi tiet
Bang tong hp
chi tiet
Nhat ky so cai
Bao cao tai chnh
+ Ghi hang ngay
+ Ghi cuoi thang, hoac nh ky
+ Quan he oi chieu, kiem tra
6.2.3 HNH THC CHNG T GHI SO 6.2.3 HNH THC CHNG T GHI SO
* ac trng cua hnh thc chng t ghi so.
- Can c trc tie p e ghi so ke toan to ng h p la
Chng t ghi so.
* So ke toan s dung.
- So cai
- So ang ky chng t ghi so
- Bang can oi so phat sinh cac tai khoan
- Cac so hoac the ke toan chi tiet.
50
TRNH T GHI SCHNG T GHI SO TRNH T GHI SCHNG T GHI SO
Chng t ke toan
So quy
Bang tong hp
chng t ke toan
cung loai
So, the ke
toan chi tiet
Chng t ghi so
So ang ky chng
t ghi so
So cai
Bang tong
hp chi tiet
Bang can oi so
phat sinh
Bao cao tai chnh
+ Ghi hang ngay
+ Ghi cuoi thang, hoac nh ky
+ Quan he oi chieu, kiem tra
6.2.4 HNH THC NHAT KY CHNG T 6.2.4 HNH THC NHAT KY CHNG T
* ac trng cua hnh thc nhat ky chng t
- Ket hp chat che viec ghi che p cac nghie p vu kinh te
phat sinh theo trnh t thi gian vi vie c he tho ng hoa
cac nghiep vu theo noi dung kinh te (theo tai khoan).
- Ket h p ro ng rai vie c hach toan tong hp vi ha ch
toan chi tiet tre n cung mot so ke toan va trong cu ng
mot qua trnh ghi chep.
- S du ng cac ma u so in sa n cac quan he oi ng tai
khoa n, ch tieu quan ly kinh te, tai chnh va la p bao
cao tai chnh.
6.2.4 HNH THC NHAT KY CHNG T 6.2.4 HNH THC NHAT KY CHNG T
* S sch:
- Nha t ky ch ng t (10 nha t ky );
- Ba ng ke (10 Ba ng ke );
- So Cai (ma u theo hnh th c Nha t ky ch ng
t );
- So hoa c the ke toa n chi tie t.
51
TRNH T GHI S NK-CT TRNH T GHI S NK-CT
Chng t ke toan va
cac bang phan bo
BANG KE NHAT KY CHNG T
So, the ke toan
chi tiet
SO CAI
BAO CAO TAI CHNH
Bang tong hp
chi tiet
+ Ghi hang ngay
+ Ghi cuoi thang, hoac nh ky
+ Quan he oi chieu, kiem tra
NHT K CHNG T S 1
Ghi c ti khon 111 Tin mt
thng nm
NHT K CHNG T S 1
Ghi c ti khon 111 Tin mt
thng nm
S
TT
Ngy
Ghi c TK 111, Ghi n cc TK
112 113 121 Cng C TK 111
1 2 3 4 5 6 7
Cng
BNG K S 1
Ghi N ti khon 111 Tin mt
thng nm
BNG K S 1
Ghi N ti khon 111 Tin mt
thng nm
S
TT
Ngy
Ghi N TK 111, Ghi c cc TK
Cng d
cui ngy
112 113 121 Cng N TK 111
1 2 3 4 5 6 7 8
Cng
52
S CI
Ti khon:
S d u nm
N C
S CI
Ti khon:
S d u nm
N C
Ghi c cc TK, i ng N vi TK
ny
Thng
1
Thng
12
Cng
Tng s PS N
Tng s PS C
S d cui thng
N
C
HNH THC K TON TRN MY VI TNH HNH THC K TON TRN MY VI TNH
SO KE TOAN
-Bao cao tai chnh
- Bao cao ke toan
- Quan tr
PHAN MEM
KE TOAN
MAY VI TNH
CHNG T KE TOAN
BANG TONG HP
CHNG T KE
TOAN CUNG LOAI
- So tong ket
- So chi tiet
CHNG 7
K TON CC QU TRNH
KINH T CH YU
CHNG 7
K TON CC QU TRNH
KINH T CH YU
53
7.1. Khai niem, ac iem, nhiem vu ke toan trong
doanh nghiep:
7.1. Khai niem, ac iem, nhiem vu ke toan trong
doanh nghiep:
+ Khai niem
Doanh nghiep la mot to chc kinh te co ten rieng, co tai san,
co tru s giao dch on nh, c ang ky kinh doanh theo
quy nh cua phap luat nham muc ch thc hien cac hoat
ong kinh doanh.
+ ac iem:
Cac hoat ong kinh doanh cua doanh nghiep la viec thc
hien mot, mot so hoac tat ca cac cong oan cua qua trnh
au t, t san xua t en tieu thu san pham hoac cung ng
dch vu tren th trng nham muc ch sinh li.
Doanh nghiep c kinh doanh nhng nganh nghe phap
luat khong cam.
7.2.1. Ke toan qua trnh mua hang:
+ Ke toan vat lieu:
+ S dung TK 152 Nguyen lieu, vat lieu
+ Khi mua vat lieu trong nc ve nhap kho:
N TK 152
N TK 133
Co TK 111, 112, 331
( Gia nhap kho= Gia mua+ chi ph van chuyen thu mua-
Cac khoan giam tr)
+ Vat lieu mua ve xuat thang s dung khong qua kho:
N TK 621, 241
N TK 133
Co TK 111,112,331
+ Ke toan vat lieu: + Ke toan vat lieu:
+ Trng hp nhap khau vat lieu:
N TK 152
Co TK 111, 112, 331
Co TK 3333
N TK 133
Co TK 33312
+ Khi dung tien mat hay tien gi ngan hang e tra n cho ngi
N TK 331, 635
Co TK 111 112
Co TK 515
+ Trng hp hang a mua hoac a chap nhan thanh toan
nhng en cuoi thang van cha ve nhap kho
N TK 151
N TK 133
Co TK 331
+ Sang thang sau khi hang ve nhap kho
N TK152, 153
Co TK 151
54
Trng hp doanh nghiep a p dung thue GTGT
theo phng pha p trc tiep th thue GTGT c
ghi vao tr gia muavat lieu
Trng hp doanh nghie p ap dung phng phap
kiem ke nh ky khi nhap, xuat va t lie u s
dung TK 611
+ Khi xua t va t lieu s dung cho cac o i tng se
ghi:
N TK 621 (Chi ph NVL 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
Ke toan tien lng
+ Ke toan tien lng s dung TK 334 Phai tra cong nhan
vien. TK 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:
Khi xac nh so tie n lng phai thanh toa n cho co ng 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
Khi chi tien mat tra lng cho CNV ghi:
N TK 334
Co TK 111
Ngoai tien lng, doanh nghiep con phai trch bao hiem xa ho i,
bao hiem y te, kinh ph cong oan, BHTN cho CNV. Ke toan
BHXH, BHYT, KPC, BHTN s dung TK 338 Phai tra va
phai nop khac. Ket cau cua TK 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.
+ Ke toan cac khoan phai trch theo lng:
- BHXH 22% tren tong quy lng: Trong o
DN 16% tnh vao chi ph, ngi L chu 6%
- BHYT 4,5% tren tong quy lng: Trong o
DN 3% tnh vao chi ph, ngi L chu 1,5%
- KPC 2% tren tong quy lng tnh vao chi ph
- BHTN 2% tren tong quy lng: Trong o
DN 1% tnh vao chi ph, ngi L chu 1%
55
Phng phap phan anh:
Khi trnh 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)
N TK 334 (BHXH, BHYT, BHTN ma CNV chu)
Co TK 338
Khi dung quy BHXH e tr cap cho cong nhan se ghi:
N TK 338
Co TK 334
Nhan tr cap t quy BHXH cap tren:
N TK111,112
Co TK 338
7.2.2. Ke toan qua trnh san xuat:
Cac nhan to cau thanh nen gia thanh san pham:
- Chi ph NVL
- Chi ph nhan cong
- Chi ph san xuat chung.
Chi ph NVL, NC c tap hp theo tng oi tng ke toan
tn gia thanh san pham.
V du: Theo loai san pham, theo phan xng.
Neu trng hp khong tap hp rieng c, ke toan phai
tien hanh phan bo cho tng san pham.
Chi ph NVL, NC, SXC
= Tieu thc phan bo cua oi tng i x He so phan bo.
Tong chi ph NVL PS trong ky can phan bo
Hso phan bo =
Tong tieu thc phan bo.
Cac tieu thc co the s dung:
NVL, NC : Tr gia mua, trong lng, khoi lng san pham.
SXC : Tien lng cong nhan.
anh gia san phamd dang: c thc hien vao cuoi ky
ke toan thang nham xac nh gia tr san pham d dang e
xac nh gia thanh san pham.
Tong Z sp hoan thanh = Cph SXDD+ Cph SXPS CP
SXDDau ky cac khoan giamgia thanh
Trong o: cac khoan giam gia thanh bao gom:
Phe lieu thu hoi t san xuat.
Boi thng thiet hai trong san xuat.
Gia tr san pham phu thu kem
Z n v = Tong Z / So lng san phamhoan thanh.
56
nh khoan cac nghiep vu kinh te phat sinh:
a) Chi ph NVL:
- Xuat NVL:
N TK 621 (NVL e san xuat trc tiep sp)
N TK 627 (NVL phuc vu phan xng SX)
Co TK 152
- Vat lieu mua ve xuat thang cho phan xng :
N TK 621
N TK 627
N TK 133
Co TK 111, 112, 331, 311
- Vat lieu tha e lai xng:
N TK 621 ( )
Co TK 152 ( )
- Vat lieu tha nhap kho:
N TK 152
Co TK 621
nh khoan cac nghiep vu kinh te phat sinh:
b) Chi ph NCTT:
- Tien lng phai tra cho cong nhan TTSX
N TK 622
Co TK 334
- DN trch cac khoan BHXH, BHYT, KPC
N TK 622
N TK 334
Co TK 338
nh khoan cac nghiep vu kinh te phat sinh:
c) Chi ph SXC:
_ Tien lng phai tra cho nhan vien QLPX
N TK 627
Co TK 334
_ DN trch cac khoan BHXH,BHYT,KPC
N TK 627
N TK 334
Co TK 338
_Xuat vat lieu bao tr may moc tai xng SX
N TK 627
Co TK 152
_ Xuat cong cu dung cu s dung tai xng SX
N TK 627
Co TK 153
57
_ Khau hao TSC s dung tai PXSX
N TK 627
Co TK 214
_ Chi ph khac phan bo trong ky
N TK 627
Co TK 142, 242
_ Trch trc chi ph cua PXSX
N TK 627
Co TK 335
_ Chi ph khac bang tien cho PXSX
N TK 627
Co TK 111,112
d. Ket chuyen chi ph e xac nh gia thanh san pham:
N TK 154
Co TK 621
Co TK 622
Co TK 627
e. Cac khoan giam gia thanh
_ Phe lieu thu hoi t SX
N TK 1528
Co TK 154
_ Thu boi thng thiet hai t SX
N TK 1388, 111
Co TK 154
Gia thanh n v san pham:
CPSXDDK + CPSXPSTK CPSXDDCK - CKGGT
So lng SP hoan thanh
f. Nhap kho thanh pham t SX
N TK 155
Co TK 154
7.2.3. Ke toan qua trnh tieu thu :
+ Ban trc tiep:
_ Doanh thu ban san pham
N TK 111,112,131
Co TK 511
Co TK 3331
_ Gia von thanh pham
N TK 632
Co TK 155, 154
+ Ban theo phng thc chuyen hang
_ Xuat hang gi i ban
N TK 157
Co TK 155,154
58
+ Khi hang c mua Ke toan lap but toan doanh
thu nh tren va ket chuyen gia von:
N TK 632
Co TK 157
+ Ban qua ai ly:
-Xuat san pham gi i ban:
N TK 157
Co TK 155
- Thu tien hang t ai ly:
N TK 641
N TK 111,112
Co TK 511
Co TK 3331
- Ket chuyen gia von
N TK 632
Co TK 157
Ke toan chi ph ban hang:
_ Tien lng phai tra cho nhan vienBH
N TK 641
Co TK 334
_ DN trch cac khoan BHXH, BHYT, KPC, BHTN
N TK 641
N TK 334
Co TK 338
_ Xuat vat lieu s dung tai bo phan ban hang
N TK 641
Co TK 152
_ Xuat cong cu dung cu s dung tai BPBH
N TK 641
Co TK 153
_ Khau hao TSC s dung tai BPBH
N TK 641
Co TK 214
_ Chi ph khac phan bo trong ky
N TK 641
Co TK 142, 242
_ Trch trc chi ph cua BPBH
N TK 641
Co TK 335
_ Chi ph khac bang tien cho BPBH
N TK 641
Co TK 111,112
59
Ke toan chi ph quan ly Doanh nghiep:
_ Tien lng phai tra cho nhan vien QLDN
N TK 642
Co TK 334
_ DN trch cac khoan BHXH,BHYT,KPC
N TK 642
N TK 334
Co TK 338
_ Xuat vat lieu s dung tai bo phanQLDN
N TK 642
Co TK 152
_ Xuat cong cu dung cu s dung tai BPQLDN
N TK 642
Co TK 153
_ Khau hao TSC s dung tai BPQLDN
N TK 642
Co TK 214
_ Chi ph khac phan bo trong ky
N TK 642
Co TK 142, 242
_ Trch trc chi ph cua BPQLDN
N TK 642
Co TK 335
_ Chi ph khac bang tien cho BPQLDN
N TK 642
Co TK 111,112
Ke toan cac khoan giam doanh thu:
_Chiet khau thng mai DN cho khach hang hng
N TK 521
Co TK 131, 111, 112
_ Giam gia hang ban
N TK 532
N TK 3331
Co TK 131, 111, 112
_ Hang ban b tra lai
N TK 531
N TK 3331
Co TK 131, 111, 112
Ke toan xac nh ket qua kinh doanh
_ Ket chuyen cac khoan giam doanh thu
N TK 511
Co TK 521, 531, 532
_ Ket chuyen doanh thu thuan
N TK 511
Co TK 911
60
Doanh thu thuan= Doanh thu Cac khoan giam DT
_ Ket chuyen chi ph:
N TK 911
Co TK 632, 641, 642
_ Xac nh chi ph thue thu nhap doanh nghiep
hien hanh
N TK 911
Co TK 8211
_ Xac nh tai san thue thu nhap DN hoan lai
N TK 8212
Co TK 911
_ Xac nh va ket chuyen LN sau thue
N TK 911
Co TK 4212
Ke toan doanh thu HTCva chi ph TC Ke toan doanh thu HTCva chi ph TC
TK 515 111,112,131,
635
(1)
121,221,..
221
222
228
331
111,112,..
(1)
(2)
(3)
(5)
111,112
(4)
(2)
413
(6)
413
(3)
3387
(7)
222
223
129,229
(4)
129,229
(5)
7.2.4. Ke toan hoat ong khac:
Mot so nghiep vu kinh ke phat sinh chu yeu
- Thu tien phat khach hang do vi pham hp ong kinh
te:
N TK 111, 112, 131,
Co TK 711
- Nhan c tien bao hiemc cac to cac to chc bao
hiemboi thng:
N TK 111, 112
Co TK 711
- oi vi cac khoan thu kho oi a x ly cho xoa so,
neu sau o thu hoi c n:
N TK 111, 112
Co TK 711
ong thi ghi n tai khoan Co 004
61
Cac khoan tien b phat do vi pham hp ong kinh te,
N TK 811
Co TK 111, 112
Nhng ban TSC, thanh ly TSC
Thu tien nhng ban, thanh ly TSC
N TK 111, 112, 131
Co TK 711
Co TK 3331
Phan anh phan gia tr con lai cua TSC va ghi giam
TSC a nhng ban, thanh ly
N TK 214 Phan gia tr a khau hao
N TK 811 Phan gia tr con lai
Co TK 211, 213 Nguyen gia
S : Xc nh kt qu kinh doanh S : Xc nh kt qu kinh doanh
711, 821
TK 911 TK 632
(1)
TK 641, 642
(2)
TK 635
(3)
811, 821
(4)
TK 421
(5)
TK 511
(7)
TK 515
(8)
(9)
TK 421
(10)
521,531,532
(6)
18
3