Giáo trình nguyên lý kế toán

Gi 108Tr J NAM D|NH, ruAu 20ls LOI GIOI TIIIEU Nguy0n b7 kC to6n ld co sd, nOn tang quan trgng nhAt cta khoa hgc kti toan nOi riOng vd khoa hQc kinh t6 n6i chung Hoc phdn nguy6n bi kC torln ld hgc phA[.]

J

NAM D|NH, ruAu 20ls

LOI GIOI TIIIEU

Nguy0n b7 kC to6n ld co sd, nOn tang quan trgng nhAt cta khoa hgc kti toan nOi riOng vd khoa hQc kinh t6 n6i chung Hoc phdn nguy6n bi kC torln ld hgc phAn co s0 nganh cung c5p c6c ki6n thric co ban vC kti toan nhu mQt s6 v6n dE chung cria kti todn, phucrng ph6p chimg tu kti torln, phucrng ph6p tinh giri, phucrng ph6p tdi khoan k6 toan,

phuong ph6p t6ng hqrp vd cdn AOi t6 torin, k6 to6n mQt sO qu6 trinh kinh doanh chri

y6u, s6 vd hinh thric k6 to6n Nhiing kii5n thric co bin ld nAn tang, girip cho sinh vi6n

c6 th€ hgc t6t c6c hgc phan thuQc ki6n thrlc co s& ngdnh, ki(in thric ngdnh vd vfln dUng chring vdo c6ng t6c chuy6n m6n nghiQp vq cria minh

Nhim tao tli6u kiQn cho sinh vi€n Khoa Kinh ttl - trucrng Cao tting Cdng nghiep Nam Dinh hQ cao ding c6c chuy6n nginh: K6 toen, Quin tri kinh doanh vd tdi

chinh ngdn hing hgc t4p vi thyc hdnh nguy6n ly kC to6n, nh6m bi€n so4n khoa kinh ttl

tt5 bi6n soan cu5n gi6o trinh'Nguy0n ly k6 toiln"

NQi dung gi6o trinh g6m 2 pnan ty thuytit vd thyc hanh.

PhAn ly thuytit g6m 7 chuong, cg th6 nhu sau:

Chucrng 1: Nhlrng v6n dA chung ve kiS to6n

Chuong 2: Phucrng ph6p chimg tu ktl toan

Chuong 3: Phuongph6p tinh giri

Chucrng 4: Phrrcmg ph6p tdi khoAn ki5 to6n

Chuong 5: Phucrng ph6p tdng hgp - c6n t16i kti to6n

Chuong 6: K6 to6n c6c qu6 trinh kinh doanh chu y6u

Chuong 7: Sd k6 toAn vd hinh thric kti to6n

86 cgc cria firng chucrng dugc trinh bdy theo 7 nQi dung chinh: Mpc ti6u; nQi

dung;t6m tit chucmg; cdu h6i 6n t4p; bdi tflp; hu6ng d6n t.u hgc vd nQi dung th6o lu4n

Phan thgc hdnh bao gdm 5 bdi thgc hanh, trong m6i Uai thgc hdnh ld cicbdi tfp

nh6 girip sffi vi€n rdn luyQn c6c k! nlng c6 li€n quan d6n c6c phucmg ph6p kti toan.

Girio trinh dO cQp tltin t6t ci nhirng vAn AC v6 nguy6n ly kC to6n tir co bin dtin ndng cao Tir d6, sinh vi€n'vfln dgng clugc nhirng ki6n thric dd dugc hgc vdo nghiCn

criu c6c hgc phdn chuy6n m6n cta nginh vd img dUng c6 hiqu qui viro ho4t dQng thyc

uen sau nay.

Trong qu6 trinh biOn so4n, tap th6 tdc giir da c6 ging t?p hqp dAy dir nhiing nQi

dung cria m6n hgc Tuy nhi0n, t16y ld mQt m6n hgc c6 pham vi rQng vd phric t4p nOn kh6ng thtl trrlnh khoi nhirng khiilm khuyt5t R6t mong duoc sg d6ng e6p ! ki6n cta c6c

thdy cric c6!

Nam Dlnh, ngd! 20 thdng 4 ndm 2015

Tfp th6 thc gih bi6n so4n

1 LC ThiBich Hucrng

2 Nguy6n Thi Thu HiAn

i

MUC LUC

Lcri gi6i thiQu

MBc lgc

Danh mgc cic chu vi6t tit

Danh mgc cic bing, hinh v6, scr tlii

PhinA-Lythuy6t

Chuong 1: Nhimg vdn tld chung vd k6 toan

1.1 Kh6i niQm vA tti torin

l.l.l Kti torin

1.1.2 fiS torin tdi chfnh

1.1.3 Kti to6n quin tri

1.1.4 Dcm vi te torin

1.1.5 Kj,kti to6n

1.1.6 Thudc do tidin tQ

l2.D6ituqng cria kti toan

1.2.1 D6i tuqng kti to6n

1.2.2 D6i tuqng sri dpng thdng tin kti toan

1.3 Vai trd, chric rtog, nhiQm vq cria ttl toan

1.3.1 Vai trd cria k5 to6n

1.3.2 Chric ndng cria tti toan

1.3.3 Nhiem vp cta kti toan

1.4 Circnguy6n t6c k6 to5.n co b6n

l.4.l.Nguy6n tic co scy d6n tich

l.4.2.Nguy0n t6c ho4t dOng liOn tuc

l.4.3.Nguy6n tic gi6 g6c

l.4.4.Nguy6n tic pht hgrp

l.4.5.Nguy6n tac nhAt qu6n

l.4.6.Nguy6n tic thfln trgng

l.4.7.Nguy6n tic trgng y6u

1.5 C6c phuong ph6p ki5 toan

1.5.1 Phucrng ph6p chimg tu k6 torln

1.5.2 Phucrng ph6p tinh giri

1.5.3 Phucrng ph6p tdi khoAn kti to6n

1.5.4 Phucrng ph6p t6ng hqrp - cdn t16i t<i5 toan

Tom tit nQi dung

Trang

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Chuong 2: Phuong phip chring tir k6 tofn 28

2.1.1 Kh6i nigm vd c6c y6u t6 cria chimg tu ki5 to6n 28 2.1.2 NQi dung cria phucrng ph6p chimg tu kti torln 29 2.1.3 Y nghia cria phuong ph6p chimg tir kti torln 29 2.1.4 Y nghia, t6c &,rng ctra chimg tu kti to6n 30 2.1.5 Tinh ch6t ph6p ly cria chimg tu kti toan 30

2.2.Tnnht.u ludn chuy6n ch(mg tu kti torln 32 2.2.1 Lflp chimg tu theo c6c yi5u t6 cria chimg tu 32

Chuong 3: Phucrng phip tinh gi6 35

3.4 Quy trinh tfurc hiQn phuongph p tinh gi6 37

3.4.2 X6c dinh chi phi c6u thdnh dOi tuqng tinh gi6 37 3.4.3 Tflp hqp chi phi theo timg il6i tuqng tinh gi6 37

3.4:4 X6c o'inh gi6 thyc t6 cria c6c d6i tuqrrg tinh gi6, theo phucrng ph6p 38 nhat dinh

3.5 Van dUng nguy€n tic tinh gi6 mQt sO AOi tuqng k6 to6n chri ytiu

3.5.1 Tinh gi6 tii s6n mua vdo

3.5.2 Tinh gi6 v5n sin phAm, hang ho6 ti6u thu, v6t tu xu6t dung cho s6n

xu6t kinh doanh

3.5.3 Tinh gi6 tii san san xu6t

T6m tit nQi dung

Cdu h6i 6n tfp

Bdi tdp

Huong d6n t.u hqc

N6i dung th6o lu{n

Chucrng 4: Phuong phip thi khoin k6 torfln

4.1 Kh6i niQm phucrng ph6p tdi khoin ttl toan

4.1.1 SU cdn thii5t cria phuong ph6p tdi khoin kti toan

4.1.2 Khrii niQm

4.2 NOi dung vi ki5t c6u tii khoin kti to6n

4.2.1 ftit c6u chung cria tdi khoan t<ti torin

4.2.2.t<tit c6u cria mQt sd lo4i tdi khoan chri y6u

4.3 Phan loai tdi khoan tti toan

4.3.1 Phen lo4i tdi kho6n theo nQi dung kinh t6

4.3.2 Ph6n 1o4i theo c6ng firng vd k6t c6u

4.3.3 Phdn 1o4i theo m6i quan hQ v6i b6o cilotdi chffi

4.3.4 Phdn lo4i theo mr?c dQ khrii qu6t cria dtii tuqng tti toan

4.4 Quan hC d6i img tdi khoin

4.5 He th6ng tdi khoan kti toen

4.5.1 T6ng quan v6 hQ th6ng tii khoin fti toan

4.5.2 Gi6i thiQu bang hQ th6ng tdi khoin kti to6n

4.6 Clrchghi ch6p vdo tdi khoan k6 toan

4.6.1 Ghi k6p

4.6.2 Dinh kho6n tti toan

38 38 40

4.6.3 Quan hQ ghi ch6p tdi khoan t6ng hqp vd tdi khoan chi titit

T6m tit nQi dung

Cdu h6i 6n tap

Bdi tflp

Huong ddn t.u hqc

NQi dung thAo 1u4n

44 46 47 47 49 49 50 50 50 50 50 s0 52 55 55 56 57 58 58 59 59 59 65 65 65 67 68 69 69 7l

7t

72

Chuong 5: Phuong ph{p t6ng hgp - cAn Aiii f6 toAn

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5.1 Kh6i ni0m, y nghia phuong ph6p t6ng hqp vd cdn t16i tti toan

5.1.1 Kh6i niQm phuong ph6p tdng hgrp vd cdn ddi tt5 toan

5.1.2 Y nghia cria phucrng ph6p t6ng hgp vd cdn d6i kC torin

5.2.Bhngcdn t16i s6 ph6t sinh

5.2.1 Kh5i niQm 5.2.2 NQi dung vd phuong ph6p lfp

-i.

5.3 Bang cdn ddi kC toan

5.3.1 Khrii niQm

5.3.2.NQi dung vd k6t c6u cria bing c6n aOi kti toan

5.3.3 Tinh cdn d6i cria bang cdn AOi fti toan

5.3.4.Nguy0n tlc vd phuong ph6p lfp 5.3.5 M6i quan hQ gita bang cdn OOi tti toiin vd tdi khoin t<6 toan

5.4 B6o c6o ktit qui ho4t tlOng kinh doanh

5.4.t Kh6i niQm 5.4.2 N6i dung vd phucrng ph6p lflp

Ttim tit nQi dung

CAu h6i 6n tflp

Bdi tap

Hudng d6n qr hgc

NQi dung th6o lu4n Chuong 6: K6 tofn c6c qui trinh kinh doanh chri y6u

6.1 Kh6i qu6t dflc t1i6m qu6 trinh s6n xu6t kinh doanh 6.1.1 Eac tli6m qu6 trinh san xu6t kinh doanh

6.l.2.NhiQm yu cria ktf toan trong ho4t dQng sin xu6t kinh doanh

6.2.Keto6n qu6 trinh mua hang

6.2.l.NhiQm ru k6 to6n qu6 trinh mua hdng 6.2.2 Tdi khoin sri dpng

6.2.3.Phucrng ph6p tti toan

6.3 KC to6n qu6 trinh sin xuAt

6.3.l.NhiQm v.u kC to5n qu6 trinh sin xuAt 6.3.2 Tdi khoin sir dpng

6.3.3 Phucrng ph6p k6 to6n

6.4.Keto6n qu6 trinh ti6u thp vd xdc dinh k6t qui ti6u thp 6.4.l.NhiQm vu kC to6n qud trinh ti6u thu vd x6c dfnh kt5t qun ti€u thp

6.4.2 Tii khodn su dirng

6.4.3 Phucrng ph6p k6 to6n qua trinh tiOu thu

72 72 72 72 72 73 73 73

73

74 78 78 78 78 78

81 81 81

84 84 85

85

85

85

85

85

86 86 89 89 89 89 92 92 92 92

6.4.4 Phucrng ph6p kC toan chi phi b6n hdng vd chi phi quan ly doanh

nghiQp

6.4.5 Phuong ph6p ke torin ktSt qui ti6u thp

T6m tit nQi dung

Cdu h6i 6n tfp

Bdi tfp

Huong d6n t.u hqc

NQi dung th6o lufln

Chuong 7: 56 kti toin vi hinh thrfrc k6 to6n

7.1 Sd kti toan

7.1.1 Kh6i niQm

7 1.2, Y nghia cria s6 kti toan

7.1.3 Crlc 1o4i sO t<ti to,in

7.1.4 C6ch ghi sd kti to6n

7.1.5, C6c phucmg ph6p sria sai trong ghi sO kti toan

7.2 Cfuchinh thric tcti torln

7.2.1 Hinh thric nh6t ky chung

7.2.2 Hinh thric chimg tu ghi s6

7.2.3 Hinh thftc nhflt ky chimg tu

7.2.4.Hinh thric Nhft ky - 56 c6i

7.2.5.Hinh thric k6 toiin tr6n m6y vi tinh

T6m tit nQi dung

Cdu h6i 6n tfp

Huong d6n t.u hqc

NQi dung th6o lu4n

PhinB-Thr;chirnh

Bdi thpc hdnh sO 1: Phdn loai t16i tuqng kti toan

Bii thgc hdnh s6 2:LQp chimg tu kti toan

Bdi thlrc hdnh s6 3: Tfnh gi6 mQt sO AOi tuqng tti torin

Bii thgc hdnh sO 4: Dinh khoan vd phan 6nh vdo tdi khoan ki5 to6n

Bii thUc hanh s6 5:LQp mQt sO bilo c6o tti toan

Bii thgc hdnh sO 6: H4ch toSn mQt s6 qu6 trinh kinh doanh chri y6u

Tiri IiQu tham khio

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94 95 95 95 97 97 98 98 98 98 98 100

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104 l0s

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tt2 tt2 tt2

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tt4 tt4

tt7

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