Bai Giang Nguyen Ly Ke Toan Co Sang

1NGUYEN LY KE TOANNGUYEN 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

2GII 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 thuthap, x ly, kiem tra, phan tch, va cung cap thong tinkinh te tai chnh di hnh thc gia tr va hien vat va thigian 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 chnhcho 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 nhkinh te tai chnh trong noi bo n v ke toan.

Chng 1: MOT SO VAN E CHUNG VE KE TOAN

3Chng 1: MOT SO VAN E CHUNG VE KE TOAN

1.1.4. Ke toan chi ph La mot lnh vc cua ke toan quan tr, co lien quan chu

yeu vi viec ghi chep va phan tch cac khoan muc chi ph(nham tnh gia thanh va kiem soat chi ph) va d toan chiph 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 viec

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 kiem soat va co the thu c li ch

kinh te trong tng lai- Hnh thc bieu hien:

+ Tai san ngan han gom: tien va cac khoan tng ngtien, cac khoan au t tai chnh ngan han, cac khoan phaithu, hang ton kho va tai san ngan han khac.+ Tai san dai han gom: cac khoan phai thu dai han, tai sanco nh hu hnh, tai san co nh thue tai chnh, tai san conh vo hnh, chi ph xay dng c ban d dang, bat ongsan au t, cac khoan au t tai chnh dai han va cac tai sandai han khac.


Chng 1: MOT SO VAN E CHUNG VE KE TOANChng 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 cua doanh nghiep phat sinh t cac giaodch va s kien a qua ma doanh nghiep phai thanh toan t cacnguon lc cua mnh- Hnh thc:

+ N ngan han gom: Vay va n ngan han, phai tra ngiban, ngi mua tra tien trc, thue va cac khoan phai nopnha nc, phai tra cong nhan vien, chi ph phai tra, phai tranoi bo, phai tra theo tien o ke hoach hp ong xay dng vacac khoan phai tra, phai nop khac

+ N dai han gom: Phai tra dai han ngi ban, phai tra daihan noi bo, phai tra dai han khac, vay va n dai han, thuethu nhap hoan lai phai tra.

4Chng 1: MOT SO VAN E CHUNG VE KE TOANChng 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 tnhbang so chenh lech gia gia tr Tai san cua doanh nghieptr (-) N phai tra.- Hnh thc: von au t cua chu s hu, thang d von cophan, co phieu ngan quy, chenh lech anh gia lai tai san,chenh lech ty gia hoi oai, quy au t phat trien, quy dphong tai chnh, quy khac thuoc von chu s hu, li nhuancha phan phoi, nguon kinh ph va nguon kinh ph a hnhthanh tai san co nh.


b.3 S van ong cua tai san trong qua trnh san xuat kinhdoanh

- Tai san cua DN khi tham gia vao qua trnh SXKD se lamcho 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 chkinh 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 vonchu s hu, khong bao gom khoan gop von cua co ong hoacchu s hu).

+ Chi ph: La tong gia tr cac khoan lam giam li ch kinh tetrong ky ke toan di hnh thc cac khoan tien chi ra, cac khoankhau tr tai san hoac phat sinh cac khoan n dan en lam giamvon chu s hu, khong bao gom khoan phan phoi cho co onghoac chu s hu


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


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 tnggiai 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 nhchnh tr, kinh te , xa hoi

1.3.2. Chc nang cua ke toan:Chc nang phan anh: Thc hien theo doi toan bo

hien tng kinh te tai chnh trong DN thong qua viec tnhtoan, ghi chep, phan loai, x ly, tong ket tnh hnh HKDcua DN.


Chc nang giam oc: Thong qua so lieu phan anh ke toannam c toan bo qua trnh va ket qua hoat ong kinhdoanh cua DN lam c s cho viec anh gia chnh xac vakiem 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 oi tng

va noi dung cong viec ke toan, theo chuan mc va cheo ke toan.

- Kiem tra giam sat tnh hnh tai chnh bao gom cackhoan thu chi, cac ngha vu thanh toan, phat hien, ngannga cac hanh vi vi pham phap luat ve ke toan.

- Phan tch so lieu ke toan; tham mu e xuat cac giaiphap phuc vu yeu cau quan tr va cac quyet nh kinh tetai chnh cua DN.

- Cung cap thong tin, so lieu theo qui nh cua phap luat


61.4. Cac nguyen tac c ban cua ke toan:(1) C s don tchMoi nghiep vu KT, TC cua DN phai c ghi so vao thi

iem phat sinh, khong can c vao thi iem thc te thuhoac thc te chi tien hoac tng ng tien. BCTC laptren c s don tch phan anh tnh hnh tai chnh cua DNtrong qua kh, hien tai va tng lai.

(2) Hoat ong Lien tucBCTC phai c lap tren c s gia nh la DN ang hoat

ong lien tuc va se tiep tuc hoat ong KD bnh thngtrong tng lai gan, ngha la DN khong co y nh cungnh khong buoc phai ngng hoat ong hoac phai thu hepang ke quy mo hoat ong cua mnh. Trng hp thc tekhac vi gia nh hoat ong lien tuc th BCTC phai laptren mot c s khac va phai giai thch c s a s dung elap bao cao tai chnh.


(3) Gia gocTS phai c ghi nhan theo gia goc (tnh theo so tien

hoac khoan tng ng tien a tra, phai tra hoactnh theo gia tr hp ly cua TS o vao thi iem taisan c ghi nhan va khong c thay oi tr khi coquy nh khac trong chuan mc ke toan cu the).

(4) Phu hpViec ghi nhan doanh thu va chi ph phai phu hp vi

nhau. Khi ghi nhan mot khoan doanh thu th phai ghinhan mot khoan chi ph tng ng co lien quan enviec tao ra doanh thu o. Chi ph tng ng vidoanh thu gom chi ph cua ky tao ra doanh thu vachi ph cua cac ky trc hoac chi ph phai tra nhnglien quan en doanh thu cua ky o.


Chng 1: MOT SO VAN E CHUNG VE KE TOAN(5) Nhat quanCac 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 achon th phai giai trnh ly do va anh hng cua s thay oi otrong phan TMBCTC.

(6) Than trongThan 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. Nguyentac 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 cghi nhan khi co bang chng ve kha nang phat sinh chi ph.


(7) Trong yeu- Thong tin c coi la trong yeu trong trng hp neu

thieu thong tin hoac thieu chnh xac cua thong tin oco the lam sai lech ang ke BCTC, lam anh hngen quyet nh kinh te cua ngi s dung bao cao taichnh.

- Tnh trong yeu phu thuoc vao o ln va tnh chat cuathong tin hoac cac sai sot c anh gia trong hoancanh cu the va c xem xet tren ca phng diennh lng va nh tnh.

1.5. Cac yeu cau c ban cua ke toan1.5.1. Trung thc:Phan anh trung thc 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 trnhtrong phan thuyet minh bao cao tai chnh


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 toan1.5.6. 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


81.6. Cac phng phap ke toan:1.6.1. Phng phap lap chng t ke toan:Lap chng t ke toan la viec phan anh cac nghiep vu kinh te

phat sinh va hoan thanh vao cac chng t theo mau quinh theo thi gian va a iem phat sinh nghiep vu. Chngt 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, ket

qua kinh doanh va cac moi quan he kinh te khac thuoc oitng hach toan 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 oitng ke toan rieng biet trong qua trnh hoat ongSXKD 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 moiquan 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 pham hay lao vu giupDN thay c hieu SX qua kinh doanh



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 vi so lieu tren so ke toan nham phat hien chenh lech co bien phap kp thi xly.1.6.8. Phng phap bao cao ke toan:

Bao cao ke toan c tong hp t cac so ke toan theocac ch tieu kinh te ve tai san va tnh hnh hoat ong SXKDcua DN trong mot thi ky nhat nh.

9Chng 1: MOT SO VAN E CHUNG VE KE TOANChng 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 Quoc hoi nc Cong hoa xa hoi chu ngha Viet Nam

khoa XI, ky hop th 3 thong qua ngay 17 thang 06 nam2003.

Chng 1: Nhng qui nh chungChng 2: Noi dung cong tac ke toan:

1. Chng t ke toan2. Tai khoan ke toan va so ke toan3. Bao cao tai chnh4. Kiem tra ke toan5. Kiem tra tai san, bao quan, lu tr tai lieu ke toan6. Cong viec ke toan trong trng hp chia tach, sap nhap,chuyen oi hnh thc giai the, cham dt hoat ong, pha san.


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-BTCChuan mc so 2: Hang ton kho hnhChuan mc so 3: TSC hu hnhChuan mc so 4: TSC vo hnhChuan mc so 14: Doanh thu va thu nhap khac


Theo Q 165/2002/Q-BTCChuan mc so 1: Chuan mc chungChuan mc so 6: Thue tai sanChuan mc so 10: Anh hng cua viec thay oi ty gia hoi oaiChuan mc so 15: Hp ong xay dngChuan mc so 16: Chi ph i vayChuan mc so 24: Bao cao lu chuyen tien teQuyet nh 234/2003/Q-BTCChuan mc so 5: Bat ong san au tChuan mc so 7: Ktoan cac khoan au t vao cty lien ketChuan mc so 8: Thong tin tai chnh ve nhng khoan gop von Lien doanhChuan mc so 21: Trnh bay Bao cao tai chnhChuan mc so 25: Bao cao tai chnh hp nhat va ke toan cac khoan au t

vao Cty conChuan mc so 26: Thong tin ve cac ben lien quan.

10


Quyet nh 12/2005/Q-BTCChuan mc so 17:Thue thu nhap doanh nghiepChuan mc so 22: Trnh bay bo sung BCTC cua cac ngan hang va to chc TCChuan 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 oChuan mc so 28: Bao cao bo phanChuan mc so 29: Thay oi chnh sach ke toan, c tnh ke toan va cac sai sotQuyet nh 100/2005/Q-BTCChuan mc so 11 - Hp nhat kinh doanhChuan mc so 18 - Cac khoan d phong, tai san va n tiem tangChuan mc so 19 - Hp ong bao hiemChuan mc so 30 - Lai tren co phieu

CHNG 2BNG CN I K TON &

BO CO KQ HOT NG KINH DOANH

CHNG 2BNG 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 hnhthanh tai san o cua doanh nghiep tai mot thiiem nhat nh.

Bang can oi ke toan la mot bao cao bat buoc, cnha nc qui nh thong nhat ve mau bieu, phngphap lap, ni phai gi va thi han gi.

11

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 coLoai A: Tai san lu ong va au t ngan hanLoai B: Tai san co nh va au t dai han

+ Phan nguon von: Gom coLoai A: N phai traLoai B: Nguon von chu s huHai 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 VONHoac (A+B) TAI SAN = (A+B) NGUON VON

Tai san So tien Nguon von So tien

Loai A:TSLTien matTien gi Ngan hangVat lieuCong cu dung cuThanh phamLoai B: TSCTSC hu hnh

1.500.00040.000

800.000500.00060.000

100.0004.000.0004.000.000

Loai A:N Phai traVay ngan hanPhai tra ngi banPhai tra khacLoai B: NVCSHNguon von KDQuy TPT

850.000600.000200.00050.000

4.650.0004.600.000

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 tongcong cua BCKT khong oi, nhng ty trong cua cacloai 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 2khoan muc la: Tien mat tai quy va Tien gi ngan hang.Tien mat tai quy luc nay se la: 40.000 + 8.000 = 48.000Tien gi ngan hang luc nay se la: 800.000 8.000 =792.000Khoan muc tang va giam eu thuoc phan Tai san cuaBCKT nhng tong cong tai san van la 5.500.000 va bangtong nguon von.

12



1.500.00048.000

792.000500.00060.000

100.0004.000.0004.000.000


850.000600.000200.00050.000

4.650.0004.600.000

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 sotong cong cua BCKT khong oi, nhng ty trong cuacac 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 2khoan muc la: Vay ngan han va Phai tra cho ngi ban.Vay ngan han luc nay se la: 600.000 + 100.000 = 700.000Phai tra cho ngi ban luc nay se la: 200.000 - 100.000= 100.000Khoan muc tang va giam eu thuoc phan Nguon von cuaBCKT nhng tong cong nguon von van la 5.500.000 vabang tong tai san.



1.500.00048.000

792.000500.00060.000

100.0004.000.0004.000.000


850.000700.000100.00050.000

4.650.0004.600.000

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 setang len hoac giam xuong, con ty trong cua cac loaitai san va nguon von chu anh hng eu co s thayoi.

V du 1: Nha nc cap them cho n v mot TSC huhnh co gia tr 500.000 (n v: 1.000 )Nghiep vu kinh te phat sinh se lam anh hng en 2khoan muc la: TSC hu hnh va Nguon von kinhdoanh.TSC hu hnh luc nay se la: 4.000.000 + 500.000 =4.500.000Nguon von kinh doanh luc nay se la: 4.600.000 +500.000 = 5.100.000Tong tai san = Tong nguon von = 5.500.000 + 500.000= 6.000.000



1.500.00048.000

792.000500.000

60.000100.000

4.500.0004.500.000


850.000600.000200.00050.000

5.150.0005.100.000

50.000

Tong cong 6.000.000 6.000.000

BANG CAN OI KE TOAN

V du 2: Doanh nghiep tra n cho ngi ban bang tiengi ngan hang 20.000 (n v tnh: 1.000 )

Nghiep vu kinh te phat sinh se lam anh hng en 2khoan muc la: Tien gi ngan hang va Phai tra chongi ban.

Tien gi ngan hang luc nay se la:792.000 - 20.000 = 772.000Phai tra cho ngi ban. luc nay se la:200.000 - 20.000 = 180.000Tong tai san = Tong nguon von= 6.000.000 - 20.000 =5.980.000

14



1.480.00048.000

772.000500.00060.000

100.0004.500.0004.500.000


830.000600.000180.00050.000

5.150.0005.100.000

50.000

Tong cong 5.980.000 5.980.000

BANG CAN OI KE TOAN

Nhan xet:Nghiep vu kinh te phat sinh anh hng en mot

ben cua BCKT th so tong cong cua BCKTkhong oi, nhng ty trong cua cac khoan chu anhhng co s thay oi.

Nghiep vu kinh te phat sinh anh hng en 2 bencua BCKT th so tong cong cua BCKT co sthay oi (tang len hoac giam xuong), ty trong cuatat ca cac khoan trong BCKT eu co s thay oi.

Moi nghiep vu kinh te phat sinh eu khong lammat 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 hp, phan anh tong quat tnh hnh

va ket qua kinh doanh trong mot ky ke toan cua doanhnghiep.

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 tngkhac co lien quan en cac hoat ong cua doanh nghiep, lacan c quan trong e anh gia va phan tch tnh hnh vaket qua hoat ong cua doanh nghiep, ac biet khi xem xetkha nang sinh li t hoat ong cua doanh nghiep.

15

2.2.3 Ni dung va Ket cauCH TIEU Ma

soThuyet minh

Namnay

Nam trc

1 2 3 4 51. 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 TNDN hien hanh16. Chi ph thue TNDN hoan lai

5152

VI.30VI.30

17. Li nhuan sau thue thu nhap doanh nghiep (60 = 50- 51 - 52)

60

18. Lai c ban tren co phieu (*) 70

CHNG 3TI KHON V GHI S KP

CHNG 3TI KHON V GHI S KP

16

CHNG 3: Ti khon v Ghi s kpCHNG 3: Ti khon v Ghi s kp

3.1.1 Khi nim (tt):* Khi nim Ti khan:- Tai khoan la phng phap phan loai va he thong hoa cacnghiep 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 cungnh s bien ong cua tng oi tng ke toan- V ni dung: phn nh thng xuyn v lin tc s bien ong cuatng oi tng ke toan- V chc nng: gim c thng xuyn, kp thi tnh hnh baove va s dung tng loai tai san va tng loai nguon von


3.1.2 Ni dung v Kt cu ca ti khan:- S vn ng ca i tng k tan l s vn ng2 mt i lpTi khan k tan gm 2 phn : N v C- Kt cu ca Ti khan:

TKN C


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, lunchuyn 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


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


3.1.3 Phn lai TK:- Lai 3: N phi tr

+ Khan n tin vay+ Cc khan n phi tr cho ngi bn, cho NN,

cho cng nhn vin+ Cc khan phi tr khc


3.1.3 Phn lai TK:- Lai 4: Vn ch s hu

+ Ngun vn thuc s hu ca ch DN, ca ccthnh vin gp vn trong cng ty lin doanh, TNHH,DNTN, hp danh hoc cc c ng trong cng ty cphn,..

+ L s vn ca cc ch s hu m DN khng phicam kt thanh tan khng phi l mt khan n

18


3.1.3 Phn lai TK:- Lai 5: Doanh thu

+ Tan b DT bn hng v cung cp dch v: la toan bo tien bansan 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 batong 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 caDN

+ Tr i cc khan chit khu thng mi, gim gi hng bn, hngbn 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


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


3.1.3 Phn lai TK:- Lai 7: Thu nhp khc

+ Phn nh cc khan thu nhp khc ngai hat ng to radoanh thu ca DN- Lai 8: Chi ph khc

+ Phn nh cc khan chi ph ca cc hat ng ngai cchat ng SXKD to ra Doanh thu ca DN

+ L cc khan chi ph do cc s kin hay nghip v ringbit vi hot ng thng thng ca DN gy ra v chi phthu TNDN

19


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: Dng phn nh nhng TS hin c DN nhngkhng thuc quyn s hu ca DN

+ Ti sn thu ngai; Vt t hng ha nhn gi h, nhn giacng; nhn bn h, nhn k gi, k cc; N kh i x l;ngai t cc lai; D tan chi s nghip; d n


3.1.3 Phn lai TK:B. Da vao moi quan he vi Bang can oi ke toan, taikhoan c phan loai vao bon nhom Nhom cac TK phan anh Tai san: gom nhng TK thuocloai TK 1 va 2 Nhom cac TK phan anh Nguon von: gom nhng TKthuoc loai TK 3 va 4 Nhom cac TK trung gian dung e phan anh cac loai vaqua trnh hoat ong khac nhau trong doanh nghiep: gomnhng TK thuoc loai TK 5, 6, 7, 8, 9. Nhom cac TK ngoai bang can oi ke toan gom nhngTK thuoc loai TK 0


3.1.4 Nguyn tc ghi chp vo Ti khana. Ti khan phn nh Ti sn: loi 1, 2

TK CN

xxx

xxx

SDCK = SDK + SPS tng SPS gim

20

CHNG 3: Ti khon v Ghi s kpCHNG 3: Ti khon v Ghi s kpVd: 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 111N C

SDK: 30.00010.000

20.00015.000

30.000 15.000SDCK: 45.000


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 CN

xxx

xxx

CHNG 3: Ti khon v Ghi s kpCHNG 3: Ti khon v Ghi s kpVd: Ngy 1/1/2006, khan tin m DN ang n ngi bn l30.000. Trong thng 1 c cc nghip v KT pht sinh nhsau:(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 331N C

SDK: 30.000

10.00020.000

15.000

30.000 15.000SDCK: 15.000

21


3.1.4 Nguyn tc ghi chp vo Ti khan (tt)c. Ti khan trung gian: lai 5, 6, 7, 8, 9- y l cc khan thu, chi phn nh qu trnh kinh doanhca n v

+ Doanh thu+ Thu nhp+ Chi ph

CHNG 3: Ti khon v Ghi s kpCHNG 3: Ti khon v Ghi s kp3.1.4 Nguyn tc ghi chp vo Ti khan (tt)c. Ti khan trung gian:

DT, TN (TK 5,7) CN

Cng PS gim Cng PS tng

CP (TK 6, 8) CN

Cng PS tng Cng PS gim

Khng c s

d cui k


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 cacnghiep vu lien quan en doanh thu va chi ph nh sau: Ban hang hoa thu bang tien mat la 10.000.000 .Tr gia von cua so hang hoa ban nay la 8.000.000 . Ban thanh pham thu bang tien gi ngan hang la15.000.000 . Tr gia von cua thanh pham ban nay la11.000.000 . Chi ph ban hang phat sinh trong thang la2.000.000.

22


3.1.4 Nguyn tc ghi chp vo Ti khan (tt)

d. Ti khon ngoi BCKT:

- c ghi chp theo phng php: ghi n (khighi vo mt TK th khng ghi quan h i ng vimt TK khc)

Vd: DN nhn gi h mt s vt liu cho n v khcc tr gi : 6.000.000

N002: 6.000.000


3.2 K TON KEP3.2.1 Khai niem

- La phng phap phan anh s bien ong cua cac oitng ke toan vao tai khoan ke toan theo ung noi dungcua tng nghiep vu kinh te phat sinh va moi quan he giacac loai tai san, cac loai nguon von cung nh cac oitng ke toan khac.

- Ghi so kep ghep hai tai khoan vi nhau the hien moitng quan va s bien ong cua chung do nghiep vu kinhte phat sinh.

- Khi co nghiep vu kinh te phat sinh phai xac nh taikhoan nao ghi n, tai khoan nao ghi co: nh khoan ketoan va ay la c s e thc hien phng phap ghi so kep.


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 sannen khi tang th ghi ben N, con tai khoan Phai tra ngiban la tai khoan phan anh nguon von nen khi tang th ghiben Co.

N 156 Hang hoa: 50.000.000Co 331 Phai tra cho ngi ban: 50.000.000

23


3.2 K TON KEP* Nhan xet:Khi mot nghiep vu kinh te phat sinh co lien quan enhai tai khoan, neu mot trong hai tai khoan a ghi Nth tai khoan con lai phai ghi Co va ngc lai. Quanhe N - Co gia hai tai khoan trong cung mot nghiepvu kinh te goi la quan he oi ng tai khoan. Quan henay co the m rong cho ba tai khoan tr len.


3.2.2 Cch ghi chp vo TK3.2.2.1 nh khoan gian n

Khi nghiep vu kinh te phat sinh ch lien quan en haitai khoan, trong o mot tai khoan ghi N va mot taikhoan ghi Co vi so tien bang nhau th ta co nh khoangian n.V du 1: Trong ky, doanh nghiep phat sinh cac nghiepvu kinh te sau:- Tra n vay ngan han bang tien gi ngan hang:30.000.000

N TK 311 Vay ngan han 30.000.000Co 112 Tien gi ngan hang 30.000.000


3.2.2.2 nh khoan phc tapKhi nghiep vu kinh te phat sinh co lien quan en ba

tai khoan tr len, trong o mot tai khoan ghi N vanhieu tai khoan ghi Co va ngc lai vi so tien bangnhau th ta co nh khoan phc tap.VD: Vay ngan han ngan hang 100.000.000 trong o adung e tra n cho ngi ban la 40.000.000 va rut ve nhapquy 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 : 60.000.000Co 311 Vay ngan han :100.000.000

24

CHNG 3: Ti khon v Ghi s kpCHNG 3: Ti khon v Ghi s kp3.2.2.2 nh khoan phc tapNhan xet : nh khoan phc tap: la s gop lai cua nhieu nhkhoan gian n nham giam bt khoi lng ghi chep ketoan. Khong nen nh khoan ghi Co nhieu tai khoan oing vi ghi N nhieu tai khoan va ngc lai v sekhong phan anh ro rang quan he kinh te oi ng giacac tai khoan vi nhau. So tien ghi ben N va so tien ghi ben Co cua cac taikhoan oi ng bao gi cung bang nhau. Do o tong sophat sinh trong ky ben N cua cac tai khoan bang tongso phat sinh trong ky ben Co cua cac tai khoan.

CHNG 3: Ti khon v Ghi s kpCHNG 3: Ti khon v Ghi s kpV du: Co so lieu lien quan en tai khoan Tien mat trong thang1/2005 cua doanh nghiep A nh sau: (n v tnh: )

So d au thang: 20.000.000 Trong thang phat sinh cac nghiep vu kinh te lienquan en tien mat nh sau:

(1) Rut TGNH ve nhap quy TM 15.000.000 theo chng t nhapquy tien mat la PT 01/01 ngay 2/1/2005.(2) Khach hang tra n cho doanh nghiep bang tien mat10.000.000 theo phieu thu PT02/01 ngay 5/1/2005.(3) Chi tien mat mua nguyen vat lieu 20.000.000 theo phieu chiPC 01/01 ngay 7/1/2005.(4) Ban hang thu ngay bang tien mat 15.000.000 theo phieu thuPT 03/01 ngay 10/1/2005.


V du: Co so lieu lien quan en tai khoan Tien mat trong thang1/2005 cua doanh nghiep A nh sau: (n v tnh: ).(5) Chi tam ng lng t 1 cho can bo cong nhan vien 15.000.000theo phieu chi PC 02/01 ngay 15/1/2005.(6) Chi tien mat tra n cho ngi ban 15.000.000 theo phieu chiPC03/01 ngay 17/1/2005.(7) Ban hang thu ngay bang tien mat 20.000.000 theo phieu thu PT04/01 ngay 23/1/2005.(8) Chi tien mat mua van phong pham 2.000.000 theo phieu chi PC04/01 ngay 25/1/2005.(9) Chi tien mat tra tien ien cho van phong 2.500.000 theo phieuchi PC 05/01 ngay 28/1/2005.(10) Chi tien mat thanh toan lng t 2 thang 1/2005 cho congnhan vien 25.000.000 theo phieu chi PC 06/01 ngay 31/1/2005.

25


3. 2.3 Cac moi quan he cua tai khoan3.2.3.1 Quan he ghi chep gia tai khoan tong hp va taikhoan 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 phat sinh vaotai khoan cap 1 co lien quan e phan anh va giam oc motcach tong quat tng oi tng ke toan cu the.* Ke toan chi tiet:- La viec phan anh va giam oc mot cach chi tiet t m tngloai tai san, nguon von, cac oi tng ke toan khac theo yeucau quan ly cu the cua ban than n v (so lng, n gia, quycach, cong suat, thi gian,). Ke toan chi tiet c thc hientren cac tai khoan cap 2, 3 va tren so chi tiet.


3.2.3.1 Quan he ghi chep gia tai khoan tong hp va taikhoan 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 phananh tren cac tai khoan cap 1, no c nha nc quy nhthong nhat ve so lng, ten goi va so hieu cho tng nganhcung nh toan bo nen kinh te. Ket cau va nguyen tac phananh tren tai khoan cap 2 hoan toan giong nh tai khoan cap1 v tai khoan cap 2 ch la mot bo phan cua mot tai khoancap 1. Viec phan anh tren tai khoan cap 2 phai c tienhanh ong thi vi tai khoan cap 1.


A. Tai khoan cap 2Vd: Doanh nghiep A (1/2005) co so lieu lien quan en tien mat:- Tien mat co trong quy au thang la 33.890.000 , trong o tien Viet Nam la10.000.000, USD la 15.650.000 (1.000 USD) va vang la 8.240.000 (1 lngvang).- 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 ghiso la 7.850.000.(3) Ban hang thu bang tien Viet Nam 10.000.000, thu bang USD la 1.000USD, thu bang vang la 2 lng. Biet rang 1000 USD quy oi ra tien Viet Name ghi so ke toan la 15.750.000 va 2 lng vang quy oi ra tien Viet Nam eghi so ke toan la 16.600.000.(4) Chi tien Viet Nam mua nguyen vat lieu 20.000.000.(5) Tra n cho ngi ban bang USD la 1000 USD, quy oi ra tien Viet Nam eghi so ke toan la 15.770.000

26

CHNG 3: (tt)CHNG 3: (tt)

3.2.3.1 Quan he ghi chep gia tai khoan tong hp vatai khoan chi tiet (ke toan tong hp va ke toan chitiet) (TT)B. So chi tiet

- La hnh thc ke toan chi tiet so lieu a c phananh tren cac tai khoan cap 1, cap 2, s dung thc obang tien, bang hien vat, thi gian lao ong va mot soch tieu can thiet lien quan. So chi tiet m theo yeu cauquan ly cua DN, nha nc khong quy nh thong nhatcac danh muc. Ghi so chi tiet phai ong thi vi ghi vaotai khoan cap 1, cap 2.

CHNG 3: (tt)CHNG 3: (tt)B. So chi tietSO 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


3.2.3.1 Quan he ghi chep gia tai khoan tong hp va taikhoan 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 (taikhoan cap 1, tai khoan cap 2 va so chi tiet):- Ke toan tong hp va Ke toan chi tiet phai ghi ong thi (ghitai khoan cap 1 ong thi ghi vao tai khoan cap 2) khi nghiepvu kinh te phat sinh.- Tong so phat sinh N (Co), Tong so d au ky, cuoi ky cuacac tai khoan cap 2,3 thuoc mot tai khoan cap 1 nao o phaibang Tong so phat sinh N (Co), Tong so d au ky, cuoi kycua 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 ketoan- Tai khoan ke toan dung e phan anh mot cach thngxuyen lien tuc tai san, nguon von cua n v. Con Bang canoi ke toan phan anh tai san va nguon von mot cach tongquat mot thi iem nhat nh- Moi quan he

+ au ky, can c vao Bang CKT cuoi ky trc va danhmuc 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 oike toan cuoi ky trc.

+ Cuoi ky, lay so d cuoi ky cua cac tai khoan lam c slap Bang CKT mi cho cuoi ky nay.


3.2.3.3 Quan he gia tai khoan ke toan va Bao cao ketqua kinh doanh- Tai khoan ke toan va Bao cao ket qua kinh doanh cocung oi tng phan anh la tnh hnh va ket qua kinhdoanh cua doanh nghiep. Moi quan he gia chung thehien cho tai khoan ke toan chnh la nguon goc solieu e lap Bao cao ket qua kinh doanh. Can c vaocac so ke toan trong ky dung cho cac tai khoan t loai5 en loai 9 e lap Bao cao ket qua kinh doanh.

BI TP CHNG 3BI TP CHNG 3BAI TAP 1Lap nh khoan va phan anh cac nghiep vu kinh te diay 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 motna tra bang tien mat, na con lai phai thieu n lai nhacung cap.(3) Bo sung nguon von au t XDCB t quy au t phattrien 50.000.000.(4) Cong ty nhan mot khoan tien vay ngan han65.000.000, a chuyen vao ngan hang 40.000.000, so conlai e d tr nguyen vat lieu.

28

BI TP CHNG 3BI TP CHNG 3

BAI TAP 1 (TT)(5) Cong ty mua cua cong ty Mai Lan mot ngoi nha vi gia120.000.000 tra bang chuyen khoan.(6) Xuat kho nguyen vat lieu dung trc tiep e san xuat SP14.000.000.(7) Tien lng phai tra cho cong nhan vien 19.000.000,trong o lng cua cong nhan trc tiep san xuat10.000.000, lng nhan vien phan xng 9.000.000.(8) Cong ty a thanh toan cong cho CNV bang tien mat19.000.000.(9) Khach hang ng trc cho cong ty bang tien mat24.000.000 ve viec cung cap hang hoa cho khach hangtrong thang ti.

CHNG 4TNH GI CC I TNG K TON

CHNG 4TNH GI CC I TNG K TON

4.1.Khai niem & y ngha phng phap tnh gia4.1.1 Khai niem:Tnh gia la dung thc o gia tr e bieu hien cac oi

tng ke toan, cac nghiep vu thay cho thc o hienvat va thc o thi gian lao ong.

4.1.2 Y ngha cua phng phap tnh gia:- Tnh gia cho phep tong hp va phan anh c tnhhnh tai san, nguon von c cau von , toc o chuchuyen von- Tnh gia giup xac nh c chi ph san xuat trongky, tnh toan chnh xac gia thanh san pham, xac nhc ket qua kinh doanh- Viec tnh gia xac nh c gia thanh san 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 anhnhng ch tieu tong hp phuc vu cho cong tac quan lysan xuat kinh doanh va quan ly tai chnh.- Ve mat quan ly noi bo: cho phep xac nh nhngcan c, nhng ch tieu e thc hien hach toan kinh tenoi bo va anh gia hieu qua hoat ong san xuat tngbo phan hoac tng giai oan cu the.- Ve mat giam oc bang ong tien: Qua tnh gia toanbo tnh hnh ket qua hoat ong cua doanh nghiep cbieu hien bang tien te, tren c s o co the xac lapnhng can c e phan anh va giam oc mot cachthng xuyen va co hieu qua tnh hnh hoat ong cuadoanh nghiep.

CHNG 4: (TT)CHNG 4: (TT)

Quy trnh thc hien nguyen tac tnh giaBc 1: Xac nh oi tng tnh gia- oi tng Tnh giBc 2: Xac nh chi ph cau thanh cua oitng ke toan- Gm: chi ph mua, chi ph che bien (neu co) vacac chi ph lien quan trc tiep khac phat sinh eco c tai san a iem va trang thai hien tai

CMKT

CHNG 4: (TT)CHNG 4: (TT)

Quy trnh thc hien nguyen tac tnh giaBc 3: Tap hp chi ph theo oi tng tnh gia- Chi ph cau thanh nen oi tng ke toan tap hp cacchi ph o lai da vao ac iem van ong cua tng oitng.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 hp chi ph theo tng oi tng ketoan, luc hoan thanh hoac cuoi ky phai xac nh cac khoanlam tang giam chi ph, anh gia chi ph d dang, e xacnh chnh xac gia tr thc te cua oi tng ke toan.

30

4.2. PP tnh gia mot so oi tng KT chu yeu4.2.1. 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) + Chiph 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 phainop c tnh vao gia tr TSC

V du: DN mua mot tai san co nh hu hnh gia mua chathue 200tr, thue GTGT 10% cha thanh toan tien chongi ban. Chi ph van chuyen cha thue 2tr, thueGTGT 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 congnhan xay dng 20tr, chi ph vat lieu s dungcho xay dng 100tr, chi ph khac phuc vu chocong 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 300trCo TK 411 300tr

+ N TK 211 1trN TK 133 0,05tr

Co TK 111 1,05trNguyen 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 bietla TSCVH

- TSCVH mua theo phng thc tra cham:Nguyen gia= Gia mua tra ngay, khoan chenh lech gia gia

mua tra cham vi gia tra ngay hach toan vao chi phSXKD theo ky han thanh toan, tr khi c von hoatheo 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 hanh lien quan en quyen s hu von cuan 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 nhan chuyen quyen s dungat 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 en viec a TSC vao sdung

32

c) TSC thue tai chnh :Nguyen gia = Gia tr hp ly + chi ph trc khi

s dungNgoai viec tnh gia tr ban au cua tai san co

nh, con phai phan anh gia tr hao mon cuaTSC, tren c s o tnh ra gia tr con lai cuaTSC :

Gia tr con lai = Nguyen gia Gia tr hao mon

4.2.2. Hang ton khoTrng 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



a.1 Phng phap ke khai thng xuyen

- Theo doi va phan anh mot cach thngxuyen va lien tuc tnh hnh nhap, xuat, ton khocua nguyen vat lieu, cong cu dung cu, thanhpham, hang hoa tren so ke toan sau moi lanphat sinh nghiep vu nhap hay xuat

Tr gia ton cuoi ky = Tr gia ton au ky + Trgia nhap trong ky - Tr gia xuat trong ky



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 giasau o mi xac nh gia tr hang a xuat trong ky (Apdung thch hp oi vi cac doanh nghiep thng mai kinh doanh cac mathang co gia tr thap, so lng ln, nhieu chung loai qui cach, cac n v sanxuat nho ch san xuat va tieu thu 1 loai san pham)

Tr gia xuat trong ky= Tr gia ton au ky + Tr gianhap trong ky - Tr gia ton cuoi ky

1/ Phng phap tnh theo gia ch danh1/ 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 xut hang ton kho

34

Phng phap tnh theo gia ch danh c ap dung oivi doanh nghiep co t loai mat hang hoac mat hang onnh 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 viecnhan so lng xuat va gia cua no e xac nh tr gia xuatkho, sau o tnh tr gia ton kho

Vat lieu xuat ra thuoc lan nhap kho nao th laygia cua lan nhap kho o lam gia xuat kho .

Phai ch ra c vat lieu ton kho cuoi thang thuoclan nhap kho nao e xac nh tr gia vat lieu ton kho cuoithang 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 trtrung bnh cua tng loai hang ton kho tng t au ky vagia tr tng loai hang ton kho c mua hoac san xuattrong ky. Gia tr trung bnh co the c tnh theo thi kyhoac vao moi khi nhap mot lo hang ve, phu thuoc vaotnh 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 nhap trc, xuat trc ap dung datren gia nh la hang ton kho c mua trc hoac sanxuat trc th c xuat trc, va hang ton kho con laicuoi ky la hang ton kho c mua hoac san xuat ganthi iem cuoi ky. Theo phng phap nay th gia trhang xuat kho c tnh theo gia cua lo hang nhapkho thi iem au ky, gia tr cua hang ton kho ctnh theo gia cua hang nhap kho thi iem cuoi kyhoac gan cuoi ky con ton kho.

Phng phap nhap trc, xuat trc

35

Phng phap nhap sau, xuat trc ap dung datren gia nh la hang ton kho c mua sau hoacsan xuat sau th c xuat trc, va hang ton khocon lai cuoi ky la hang ton kho c mua hoac sanxuat trc o. Theo phng phap nay th gia trhang xuat kho c tnh theo gia cua lo hang nhapsau hoac gan sau cung, gia tr cua hang ton khoc tnh theo gia cua hang nhap kho au ky hoacgan au ky con ton kho.

Phng phap nhap sau, xuat trc

Bai tap v duCong 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 kgXac 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 ong tai chnh dung von e mua chng

khoan- Nguyen gia = Gia mua + Cac chi ph au t (neu

co)- Cuoi nien o ke toan, neu gia tr thuan co the thc

hien c cua cac loai chng khoan < gia ghi so ketoan th cac chng khoan au t phai c anh giatheo gia tr thuan co the thc hien c bang cach ketoan 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 cacTK phai tra, cac khoan thue phai nop khi phat sinh nghiep vulien quan en ngoai te th phai ghi so theo TGTT luc phatsinh nghiep vu

+ Ben Co cac TK von bang tien th phai ghi so theo TGTTluc xuat ngoai te.

+ Ben Co TK phai thu, ben N TK phai tra th phai ghi sotheo TGTT luc ghi so ke toan

CHNG 4: (TT)

BAI TAP 1Co tnh hnh phat sinh cac nghiep vu kinh te tai 1 DNnh sau:So d au thang 3/2000:Vat lieu chnh (X): 10.000kg x 400/kg = 4.000.000Vat lieu chnh (Y): 2.500kg x 500/kg = 1.250.000Vat lieu phu (A): 500kg x 300/kg = 150.000Phu tung(B): 100kg x 300/kg = 300.000Trong thang 3/2000 phat sinh cac nghiep vu sau:(1) Nhap kho vat lieu chnh(X) : 1.800kg, gia 500/kg va1.200kg vat lieu chnh(Y) gia 600/kg. Doanh nghiep achi 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. Doanhnghiep cha tra tien cho ngi ban.(3) DN xuat kho vat lieu chnh(X) 11.000kg va vat lieuchnh(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 phanxng 40kg, cho quan ly DN 30kg.YEU CAU: Lap nh khoan va phan anh vao cac taikhoan 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 khachhang

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 ddang

9.500 6. Quy au t phat trien 14.000

7. TSC 48.000 7. Lai cha phan phoi 15.0008. Ky quy, ky ccdai 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 trabang 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 tracac 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 tratien cho ngi ban.(7) Nha nc cap cho DN 1 TSC hu hnh tr gia30.000.000.(8) Dung lai bo sung quy au t phat trien 5.000.000 vaquy khen thng phuc li 8.000.000.(9) DN dung TGNH tra n vay ngan han 8.000.000 vathanh toan cac khoan vi nha nc 5.400.000.(10) Chi tien mat tam ng cho CNV 14.000.000 e muaphu tung thay the.(11) Bao cao thanh toan tam ng do CNV lap:+ 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 nguonvon au t XDCB 16.000.000

38

BAI TAP 2 (TT)

YEU CAU:

1/ Lap nh khoan va phan anh cac nghiep vukinh te phat sinh vao s o tai khoan ch T.

2/ Rut cac so d tai khoan va lap bang CKTngay 31/01/2011.

CHNG 5CHNG T K TON & KIM K

CHNG 5CHNG 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 hoanthanh, 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 rat quan trong trongviec to chc cong tac ke toan, kiem soat noi bo, xac nhan tnhphap 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 ketoan.

- Chng t ke toan la can c e kiem tra viec thi hanh menhlenh SXKD, tnh hp phap cua nghiep vu, phat hien cac vipham phap luat, hanh vi tham o, lang ph.

- Chng t ke toan la can c e c quan t phap giai quyet cackhieu nai khieu to.

- Chng t ke toan la can c e thc hien va kiem tra tnhhnh nop thue.

- Chng t ke toan la can c xac nh cac n v va ca nhanphai 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 bang giay: c xem la chng t khi co cacnoi dung qui nh cua phap luat ve ke toan va c the hiendi dang giay t theo nhng mau bieu qui nh

Chng t ien t: c xem la chng t khi co cac noidung qui nh cua phap luat ve ke toan va c the hien didang d lieu ien t c ma hoa ma khong b thay oi trongqua trnh chuyen qua mang may tnh hoac tren cac vat mangthong tin nh Bang t, a, the thanh toan+ Phan loai theo noi dung kinh te:

Chng t lao ong tien lngChng t hang ton khoChng t ban hangChng t tien teChng t tai san co nh

+ Phan loai theo tnh chat phap ly:Chng t bat buoc: La nhng chng t nha nc a

tieu chuan hoa ve quy cach mau bieu, ch tieu phan anh,phng phap lap.

Chng t hng dan: La nhng chng t Nha nchng dan cac ch tieu ac trng, n v co the them hoac bttheo ac thu quan ly cua mnh+ Phan loai theo cong dung

Chng t goc: La nhng chng t c lap ngay khinghiep vu kinh te phat sinh hoac va hoan thanh. Chng tgoc co 2 loai:

a) Chng t menh lenh: La nhng chng t co tac dungtruyen at nhng menh lenh. Loai chng t nay khong dunge ghi so ke toan

b) Chng t chap hanh: La nhng chng t xac minhchng t menh lenh a c thc hien. Trong mot so trnghp loai chng t nay c dung e ghi so ke toan.

Chng t ghi so: La nhng chng t rieng le hoacnhng 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 phai lap ay u, ro rang, chnh xac theo noi

dung qui nh.- Khong c tay xoa, viet tat sa cha, viet bang but

muc, ch viet khong ngat quang, cho trong phai gachcheo. Trng hp viet sai phai huy bo bang cach gachcheo va gi lai cac lien.- CTKT phai c lap u cac lien theo qui nh, noi dungcac lien phai giong nhau, lien gi cho ben ngoai phai coong dau cua DN.- Nhng ngi ky ten tren CTKT phai chu trach nhiemve 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 sauay: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 chng tke toan;d) Ten, a ch cua n v hoac ca nhan nhan chng tke 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 ketoan dung e thu, chi tien ghi bang so va bang ch;g) Ch ky, ho va ten cua ngi lap, ngi duyet vanhng 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 cua 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, ieu hanh cua n v ke toan, gom ca chng tke toan khong s dung trc tiep e ghi so ke toan valap bao cao tai chnh.

- Toi thieu 10 nam oi vi chng t ke toan s dungtrc tiep e ghi so ke toan va lap bao cao tai chnh, soke toan va bao cao tai chnh nam, tr trng hp phapluat co quy nh khac.

- Lu tr vnh vien oi vi tai lieu KT co tnh s lieu,co y ngha quan trong ve kinh te, an ninh, quoc phong.

5.2. Kiem ke:5.2.1. Khai niem:

La viec can, ong, o, em so lng; xac nhan va anh giachat lng, gia tr cua tai san, nguon von hien co tai thiiem kiem ke e kiem tra, oi chieu vi so lieu trong so ketoan

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 kiem ke oi vi tat ca cac loai

tai san, vat t, tien von cua doanh nghiep.+ Kiem ke tng phan: Tien hanh kiem ke trong pham vi cua

mot hoac mot so loai tai san nao o.b. Theo thi gian:+ Kiem ke nh ky: Thng tien hanh vao cuoi ky bao cao,

nhng tuy ac iem hoat ong va tuy theo tng loai taisanma nh ky kiem ke khac nhau.

+ Kiem ke bat thng: To chc kiem ke khong quy nh thihan trc.

5.2.3. Phng phap tien hanh kiem ke: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 tienKiem ke tien gi ngan hang va cac khoan thanh toan:

Kiem ke bang phng phap oi chieu so d cua tngtai khoan gia so ke toan cua DN vi so cua nganhang hoac n v co quan he thanh toan.

42

Kiem ke hien vat:Phng phap kiem ke hang ton kho

1. Thc hien cac thu tuc quan sat kiem ke 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. Xem xet 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 tngchung 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 toan bo tai san co nh hien co

tai doanh nghiep. Dan nhan tai san co nh sau khi kiem ke. oi chieu gia so lieu so sach vi so lieu kiem ke

e xem co b mat mat, thieu hut tai san haykhong? ieu tra nguyen nhan cua cac sai lech.Lap bao cao e lanh ao doanh nghiep a raquyet nh x ly nhng tai san tha hoac thieuneu 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 hiencong tac kiem ke:

+ Trc khi kiem ke: Can c tnh hnh thc te e ra phngphng, pham vi kiem ke, hng dan nghiep vu chuyen moncho 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 giaiquyet khoan chenh lech ma tien hanh ieu chnh so ke toancho phu hp vi so lieu thc te kiem ke.

43

CHNG 6S K TON V HNH THC K TON

CHNG 6S K TON V HNH THC K TON

6.1.1. Khai niemLa nhng t so theo mau nhat nh co lien he chat

che vi nhau dung e ghi chep cac nghiep vu kinh te theoung phng phap ke toan tren c s so lieu cua chng tgoc.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 toanSo ke toan phan anh mot cach lien tuc va co he thong s bien

ong cua tng loai tai san, tng loai nguon von va quatrnh 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, Can 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 motben, 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 phai can c vao chng t ke toan ghi cac

nghiep vu kinh te phat sinh vao cac tai khoan trong so ketoan tren c s chng t goc.

So ke toan phai ghi kp thi, ro rang, ay u theo cac noidung cua so. Thong tin, so lieu ghi vao so ke toan phai chnhxac, trung thc, ung vi chng t ke toan, theo trnh t thigian phat sinh cua nghiep vu kinh te, tai chnh.

n v ke toan phai khoa so ke toan vao cuoi ky ke toantrc khi lap bao cao tai chnh va cac trng hp khoa so ketoan khac theo quy nh cua phap luat.

Khoa so ke toan la tnh so d cuoi ky cua cac tai khoan vaghi vao so ke toan bang cach cong so phat sinh n, so phatsinh co va tnh so d cuoi ky.

6.1.5. Phng phap sa cha so ke toanKhi 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 phaisa cha theo mot trong ba phng phap sau ay:

Phng phap cai chnhPhng phap nay ap dung cho cac trng hp:+ Sai sot trong dien giai, khong lien quan en quan he oi

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 oi ng gia cac tai khoan do nh khoansai a ghi so ke toan ma khong the sa lai bang phngphap cai chnh;- Phat hien ra sai sot sau khi a nop bao cao tai chnh cho cquan co tham quyen.

Phng phap ghi bo sungPhng phap nay ap dung cho trng hp ghi ung ve

quan he oi ng tai khoan nhng so tien ghi so t hn so tientren chng t hoac la bo sot khong cong u so tien ghi trenchng t.

Sa cha theo phng phap nay phai lap Chng t ghiso bo sung e ghi bo sung bang mc thng so tien chenhlech con thieu so vi chng t.

Sa cha trong trng hp ghi so ke toan bang may vitnh

(1)- Trng hp phat hien sai sot trc khi bao cao taichnh nam nop cho c quan nha nc co tham quyen thphai sa cha trc tiep vao so ke toan cua nam o trenmay vi tnh;

(2)- Trng hp phat hien sai sot sau khi bao cao taichnh nam a nop cho c quan Nha nc co tham quyenth phai sa cha trc tiep vao so ke toan cua nam aphat hien sai sot tren may vi tnh va ghi chu vao dongcuoi cua so ke toan nam co sai sot;

(3)- Cac trng hp sa cha khi ghi so ke toan bang mayvi tnh eu c thc hien theo Phng phap ghi so amhoac Phng phap ghi bo sung .

6.2. Hnh thc ke toan:6.2.1. Khai niemHnh 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 eghi chep, tong hp, he thong hoa so lieu ke toan t chngt goc e t o co the lap cac bao cao ke toan theo mottrnh t va phng phap nhat nh.

Theo hng dan cua Nha nc th doanh nghiep co the tochc he thong so ke toan theo 1 trong 5 hnh thc khacnhau:

Hnh thc ke toan nhat ky chungHnh thc ke toan nhat ky - so caiHnh thc ke toan chng t ghi soHnh thc ke toan nhat ky chng tHnh thc ke toan tren may vi tnh.

46

* ac trngGhi 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 CHUNG6.2.2 HNH THC NHAT KY CHUNG

TRNH T GHI S NKCTRNH 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 dV dTi mt cong ty TNHH A trong thang 3/2011 co cac

nghiep vu phat sinh lien quan en tien mat 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 bangtien mat 5.500, trong thue gia tr gia tang (GTGT) la500.

2) ngay 2/3: phieu thu so 301, cong ty Y tra n bangtien mat 45.000.

3) ngay 4/3: phieu thu so 302, thhu tien ban hang bangtien mat. Gia ban cha thue 60.000. thue GTGT 10%:6.000.

47

So nhat ky chung2011So nhat ky chung2011

Ngay thang ghi so

Chng T

Dien giai a ghi so cai

So hieu tai

khoan

so phat sinh

Shieu

Ngay than

gN Co

1 2 3 4 5 6 7 8

2/3 432 2/3 Mua CCDC cho sx x627133111

5.000500

5.500

2/3 301 2/3 Cong ty y tra 111131

45.00045.000

4/3 302 4/3 Thu tien ban hang 111511333

66.00060.0006.000

So CaiNam 2011Ten tai khoan: Tien matSo hieu: 111

So CaiNam 2011Ten tai khoan: Tien matSo hieu: 111

Ngay thang ghi so

Chng TDien giai

Trang so

NKC

So hieu TK d

so phat sinh S

hieuNgay thang N Co

1 2 3 4 5 6 7 8

D au thang

2/3 432 2/3Mua CCDC cho san xuat

12627133

5.000500

2/3 301 2/3 Cong ty Y tra 12 131 45.000

4/3 302 4/3 Thu tien ban hang 511333

66.0006.000

So CaiNm 2011Ten tai khoan: Phai thu cua khach hangSo hieu: 131

So CaiNm 2011Ten tai khoan: Phai thu cua khach hangSo hieu: 131

Ngay thang ghi so

Chng T

Dien giaiTrang

so NKC

So hieu

TK d

so phat sinh

Shieu

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 CaiNam 2011Ten tai khoan: Doanh thuSo hieu: 511

So CaiNam 2011Ten tai khoan: Doanh thuSo hieu: 511

Ngay thang ghi so

Chng T

Dien giai Trang so NKC

So hieu

TK d

so phat sinh

Shieu

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 2011Ten tai khoan: Thue GTGT c khau trSo hieu: 133

So Cai Nam 2011Ten tai khoan: Thue GTGT c khau trSo hieu: 133

Ngay thang ghi so

Chng T

Dien giai Trang so NKC

So hieu

TK d

so phat sinh

Shieu

Ngay thang N Co

1 2 3 4 5 6 7 8 D au thang

2/3 302 2/3Mua CCDC cho san xuat

12 111 500

So Cai Nam 20011Ten tai khoan: Thue va cac khoan phai nop nha ncSo hieu: 333

So Cai Nam 20011Ten tai khoan: Thue va cac khoan phai nop nha ncSo hieu: 333

Ngay thang ghi so

Chng T

Dien giaiTrang

so NKC

So hieu

TK d

so phat sinh

Shieu

Ngay thang N Co

1 2 3 4 5 6 7 8

D au thang

2/3 302 2/3Ban hang thu tien mat

12 111 6000

49

6.2.2 HNH THC NHAT KY- SO CAI6.2.2 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 toan) tren so Nhat ky -So Cai. Can c e ghi vao so Nhat ky - So Cai lacac chng t ke toan hoac Bang tong hp chng tke toan cung loai* So ke toan s dung- Nhat ky- So Cai- Cac so va the ke toan chi tiet

TRNH T GHI S NK-SCTRNH T GHI S NK-SC

Chng t ke toan

So quy Bang tong hp chng t ke toan cung

loai


Bang tong hp chi tietNhat 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 SO6.2.3 HNH THC CHNG T GHI SO

* ac trng cua hnh thc chng t ghi so.- Can c trc tiep e ghi so ke toan tong hp laChng 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 S CHNG T GHI SOTRNH T GHI S CHNG T GHI SO

Chng t ke toan

So quyBang tong hp

chng t ke toan cung loai


Chng t ghi soSo 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 T6.2.4 HNH THC NHAT KY CHNG T

* ac trng cua hnh thc nhat ky chng t- Ket hp chat che viec ghi chep cac nghiep vu kinh tephat sinh theo trnh t thi gian vi viec he thong hoacac nghiep vu theo noi dung kinh te (theo tai khoan).- Ket hp rong rai viec hach toan tong hp vi hachtoan chi tiet tren cung mot so ke toan va trong cungmot qua trnh ghi chep.- S dung cac mau so in san cac quan he oi ng taikhoan, ch tieu quan ly kinh te, tai chnh va lap baocao tai chnh.

6.2.4 HNH THC NHAT KY CHNG T6.2.4 HNH THC NHAT KY CHNG T

* S sch:- Nhat ky chng t (10 nhat ky);- Bang ke (10 Bang ke);- So Cai (mau theo hnh thc Nhat ky chngt);- So hoac the ke toan chi tiet.

51

TRNH T GHI S NK-CTTRNH T GHI S NK-CTChng t ke toan va

cac bang phan bo

BANG KE NHAT KY CHNG TSo, 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 1Ghi c ti khon 111 Tin mt

thng nm

NHT K CHNG T S 1Ghi c ti khon 111 Tin mt

thng nm

S TT

NgyGhi 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 1Ghi N ti khon 111 Tin mt

thng nm

BNG K S 1Ghi 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

Thng1

Thng12

Cng

Tng s PS N

Tng s PS C

S d cui thngN

C

HNH THC K TON TRN MY VI TNHHNH THC K TON TRN MY VI TNH

SO KE TOAN

-Bao cao tai chnh- Bao cao ke toan- Quan tr

PHAN MEMKE TOAN

MAY VI TNH

CHNG T KE TOAN

BANG TONG HPCHNG T KE

TOAN CUNG LOAI

- So tong ket - So chi tiet

CHNG 7K TON CC QU TRNH

KINH T CH YU

CHNG 7K 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 niemDoanh 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 theoquy nh cua phap luat nham muc ch thc hien cac hoatong 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 trnhau t, t san xuat en tieu thu san pham hoac cung ngdch vu tren th trng nham muc ch sinh li.

Doanh nghiep c kinh doanh nhng nganh nghe phapluat 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 152N 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, 241N 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, 331Co TK 3333

N TK 133Co TK 33312

+ Khi dung tien mat hay tien gi ngan hang e tra n cho ngi N TK 331, 635

Co TK 111 112Co TK 515

+ Trng hp hang a mua hoac a chap nhan thanh toan nhng en cuoi thang van cha ve nhap kho

N TK 151N TK 133

Co TK 331+ Sang thang sau khi hang ve nhap kho

N TK152, 153Co TK 151

54

Trng hp doanh nghiep ap dung thue GTGTtheo phng phap trc tiep th thue GTGT cghi vao tr gia muavat lieu

Trng hp doanh nghiep ap dung phng phapkiem ke nh ky khi nhap, xuat vat lieu sdung TK 611

+ Khi xuat vat lieu s dung cho cac oi tng seghi:

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 CNVBen Co: Khoan tien phai thanh toan cho CNVD Co : So tien con phai thanh toan cho CNV

+ Phng phap phan anh: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 334Khi chi tien mat tra lng cho CNV ghi:

N TK 334Co TK 111

Ngoai tien lng, doanh nghiep con phai trch bao hiem xa hoi,bao hiem y te, kinh ph cong oan, BHTN cho CNV. Ke toanBHXH, BHYT, KPC, BHTN s dung TK 338 Phai tra vaphai nop khac. Ket cau cua TK 338 nh sau:Ben N: So a tra, a nop hoac a s dungBen 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 338Khi dung quy BHXH e tr cap cho cong nhan se ghi:

N TK 338Co 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 toantn gia thanh san pham.V du: Theo loai san pham, theo phan xng.Neu trng hp khong tap hp rieng c, ke toan phaitien 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 boHso 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 pham d dang: c thc hien vao cuoi kyke toan thang nham xac nh gia tr san pham d dang exac nh gia thanh san pham.Tong Z sp hoan thanh = Cph SXDD + Cph SXPS CPSXDD au ky cac khoan giam gia 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 kemZ n v = Tong Z / So lng san pham hoan 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 621N TK 627N 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 TTSXN TK 622

Co TK 334- DN trch cac khoan BHXH, BHYT, KPC

N TK 622N 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 627Co TK 334

_ DN trch cac khoan BHXH,BHYT,KPCN TK 627N TK 334

Co TK 338_Xuat vat lieu bao tr may moc tai xng SX

N TK 627Co TK 152

_ Xuat cong cu dung cu s dung tai xng SXN TK 627

Co TK 153

57

_ Khau hao TSC s dung tai PXSXN TK 627

Co TK 214_ Chi ph khac phan bo trong ky

N TK 627Co TK 142, 242

_ Trch trc chi ph cua PXSXN TK 627

Co TK 335_ Chi ph khac bang tien cho PXSX

N TK 627Co TK 111,112

d. Ket chuyen chi ph e xac nh gia thanh san pham:N TK 154

Co TK 621Co TK 622Co TK 627

e. Cac khoan giam gia thanh_ Phe lieu thu hoi t SX

N TK 1528Co TK 154

_ Thu boi thng thiet hai t SXN TK 1388, 111

Co TK 154Gia thanh n v san pham:

CPSXDDK + CPSXPSTK CPSXDDCK - CKGGTSo lng SP hoan thanh

f. Nhap kho thanh pham t SXN TK 155

Co TK 154

7.2.3. Ke toan qua trnh tieu thu :+ Ban trc tiep:

_ Doanh thu ban san phamN TK 111,112,131

Co TK 511Co TK 3331

_ Gia von thanh phamN TK 632

Co TK 155, 154+ Ban theo phng thc chuyen hang

_ Xuat hang gi i banN 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 632Co TK 157

+ Ban qua ai ly:-Xuat san pham gi i ban:

N TK 157Co TK 155

- Thu tien hang t ai ly:N TK 641N TK 111,112

Co TK 511Co TK 3331

- Ket chuyen gia vonN TK 632

Co TK 157

Ke toan chi ph ban hang:_ Tien lng phai tra cho nhan vienBH

N TK 641Co TK 334

_ DN trch cac khoan BHXH, BHYT, KPC, BHTNN TK 641N TK 334

Co TK 338_ Xuat vat lieu s dung tai bo phan ban hang

N TK 641Co TK 152

_ Xuat cong cu dung cu s dung tai BPBHN TK 641

Co TK 153_ Khau hao TSC s dung tai BPBH

N TK 641Co TK 214

_ Chi ph khac phan bo trong kyN TK 641

Co TK 142, 242_ Trch trc chi ph cua BPBH

N TK 641Co TK 335

_ Chi ph khac bang tien cho BPBHN 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 642Co TK 334

_ DN trch cac khoan BHXH,BHYT,KPCN TK 642N TK 334

Co TK 338_ Xuat vat lieu s dung tai bo phanQLDN

N TK 642Co TK 152

_ Xuat cong cu dung cu s dung tai BPQLDNN TK 642

Co TK 153_ Khau hao TSC s dung tai BPQLDN

N TK 642Co TK 214

_ Chi ph khac phan bo trong kyN TK 642

Co TK 142, 242_ Trch trc chi ph cua BPQLDN

N TK 642Co TK 335

_ Chi ph khac bang tien cho BPQLDNN TK 642

Co TK 111,112Ke toan cac khoan giam doanh thu:_Chiet khau thng mai DN cho khach hang hng

N TK 521Co TK 131, 111, 112

_ Giam gia hang banN TK 532N TK 3331

Co TK 131, 111, 112_ Hang ban b tra lai

N TK 531N TK 3331

Co TK 131, 111, 112Ke toan xac nh ket qua kinh doanh_ Ket chuyen cac khoan giam doanh thu

N TK 511Co TK 521, 531, 532

_ Ket chuyen doanh thu thuanN TK 511

Co TK 911

60

Doanh thu thuan= Doanh thu Cac khoan giam DT_ Ket chuyen chi ph:

N TK 911Co TK 632, 641, 642

_ Xac nh chi ph thue thu nhap doanh nghiep hien hanh

N TK 911Co TK 8211

_ Xac nh tai san thue thu nhap DN hoan laiN TK 8212

Co TK 911_ Xac nh va ket chuyen LN sau thue

N TK 911Co TK 4212

Ke toan doanh thu HTC va chi ph TCKe toan doanh thu HTC va chi ph TCTK 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 hiem c cac to cac to chc bao

hiem boi 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 711ong 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, 112Nhng ban TSC, thanh ly TSC

Thu tien nhng ban, thanh ly TSCN TK 111, 112, 131

Co TK 711Co 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 haoN TK 811 Phan gia tr con lai

Co TK 211, 213 Nguyen gia

S : Xc nh kt qu kinh doanhS : Xc nh kt qu kinh doanh

711, 821

TK 911TK 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)

183

Bai Giang Nguyen Ly Ke Toan Co Sang

Documents

Transcript of Bai Giang Nguyen Ly Ke Toan Co Sang