Ebook: Hướng dẫn thực hành hạch toán kế toán, bài tập và lập báo cáo tài chính doanh nghiệp vừa và nhỏ: Phần 1

Chi/dng V: Ke toan tien lirong va cac khoan tri'ch theo li/dngChi/ong VI: Ke toan chi phi san xuat va ti'nh gia thanh san pham Chi/ong VII: Ke toan tieu thu thanh pham, hang hoa Chirong

TS PHAM HUY DOAN■

(BIEN SOAN THEO CHE DQ KE TOAN DOANH NGHIEP VlfA VA NHO

TS PHAM HUY DO AN ThS N G U YiN THANH TUNG

HltfNG DAN THUD HANH

Vfl LAP BflO CflO TAJ CHINH

■DOANH NGHIEP VI/A VA NHO

(BIEN SOAN THEO CHlS DO KE TOAN DOANH NGHl|lP VtfA VA NH6

BA sffA Bdl, B 6 SUNG BEN QUY H NAM 2 0 0 6 )

Cho den nay, Bo Tai chi'nh da ban hanh va cong bo 16 chuan m at ke toan Viet Nam theo Quyet dinh so 149/2001/QD-BTC ngay 31/12/2001 (dot 1), Quyet dinh so 165/2002/QO-BTC ngay 31/12/2002 (dot 2), Quyet dinh so 234/2003/QD-BTC ngay 30/12/2003 (dot 3) va da ban hanh cac Thong tir hirdng dan ke toan thi/c hien cac chuan mute ke toan (Thong ti/s o 89/2002/TT-BTC ngay 09/10/2002, Thong tifs o 105/2003/TT- BTC ngay 04/11/2003) va gan day nhat la Thong ti/s o 40/2004/TT-BTC ngay 13/5/2004 cua Bo Tai chi'nh huftng dan ke toan khi chuyen doanh nghiep Nha nirdc thanh cong ty co phan Dong thoi Bo Tai chi'nh da ban hanh nhieu van ban siCa doi, bo sung che do ke toan doanh nghiep cho phu hop vdi cac chi'nh sach tai chi'nh, thue.

Tren co scJ che do ke toan doanh nghiep vC/a va nho, chuan mi/c ke toan, cac thong tu’ hi/dng dan ke toan thi/c hien chuan mire ke toan, cac v§n ban sira doi, bo sung che do

ke toan doanh nghiep va cac chinh sach tai chi'nh, thue theo quy dinh hien hanh, de giup cho ban doc nam vung va thifc hien tot cac chuan mifc ke toan, che do ke toan doanh nghiep vira va nho, cac luat thue, dac biet la cac luat thue mdi di/oc sCfa doi, bo sung va

ke toan d cong ty co phan duOc chuyen tC/ doanh nghiep Nha nirdc, Nha Xuat ban Tai

chi'nh xin tran trong gidi thieu cuon sach "HiTdng dan thifc hanh hach toan ke toan,

bai tap va lap bao cao tai chinh doanh nghiep vira va nho" do tap the tac gia tham gia bien soan:

- TS Pham Huy Doan - Nguyen Giam doc cong ty kiem toan AASC - Bo Tai chinh

- Th.S Nguyen Thanh Tung - Bo Tai chi'nh

Noi dung cuon sach gom co 11 chUdng, 2 phu luc:

Chi/ong I: Cac van de co ban ve ke toan doanh nghiep

Chi/Ong II: Ke toan von bang tien

Chi/Ong III: Ke toan Tai san co dinh

Chi/Ong IV: Ke toan vat lieu, cong cu, dung cu

Chi/dng V: Ke toan tien lirong va cac khoan tri'ch theo li/dng

Chi/ong VI: Ke toan chi phi san xuat va ti'nh gia thanh san pham

Chi/ong VII: Ke toan tieu thu thanh pham, hang hoa

Chirong VIII: Ke toan xac djnh ket qua kinh doanh va phan phoi loi nhuan

Chirong IX: Ke toan no phai thu, no phai tra va cac khoan dir phong

Chirong X: Ke toan nguon von chu sd hi/u

Chirong XI: Bao cao tai chi'nh

Phu luc so 1: He thong chuTig tir ke toan

Phu luc so 2: He thong so ke toan

Cuon sach da trinh bay cu the, chi tiet noi dung va phi/ong phap ke toan tat ca cac phan hanh ke toan bao gom: ke toan von bang tien; ke toan tai san co dinh; ke toan vat lieu, cong cu, dung cu; ke toan tien lirong va cac khoan tri'ch theo lirong; ke toan chi phi san xuat va ti'nh gia thanh san pham; ke toan tieu thu thanh pham, hang hoa; ke toan xac djnh ket qua kinh doanh va phan phoi loi nhuan; ke toan no phai thu, no phai tra va cac khoan dir phong; ke toan nguon von chu sd hi/u

03c biet, tac gia diTa ra cac vi du minh hoa trong ti/ng phan thiTc hanh ke toan phuc vu kip thdi cho cong tac thiTc hanh ke toan doanh nghiep vira va nho; cac vi du minh hoa cua tirng phan hanh ke toan; hirdng dan dinh khoan ke toan, hi/6ng dan ghi

so ke toan va lap bao cao tai chi'nh Vi vay, cuon sach la tai lieu tham khao day du va huru ich cho cac nha quan ly, ke toan trirdng, nhan vien ke toan tai cac doanh nghiep vCra

va nho, sinh vien va nhufng ngi/di quan tam den ke toan

Mac du co rat nhieu co gang trong cong tac bien soan, song vi thdi gian co han nen khong tranh khoi nhi/ng han che nhat dinh, Nha Xuat ban va tap the tac gia mong nhan di/Oc va chan thanh cam on cac y kien dong gop cua ban doc

NHA XUAT BAN TAI CHINH

4

MUC LUCm »

Ldi gidi thieu Muc luc

CHI/ONG I CAC VAN DE CO BAN VE KE TOAN DOANH NGHIEP

I Khai niem, doi tirdng, nhiem vu, yeu cau va nguyen tac ke

toan doanh nghiep vira va nho

II Ky thuat mci so, ghi so, khoa so va sura chura so ke toan

1 Ky thuat md so, ghi so va khoa so ke toan

2 Ky thuat sCfa chCra so ke toan

III To chtfc cong tac ke toan

1 Li/a chon hinh thirc hach toan

2 To chirc bo may ke toan

3 To chirc thifc hien va van dung he thong tai khoan ke toan

Danh muc he thong tai khoan ke toan doanh nghiep vira va nho (sira doi bo sung den thang 2 nam 2006)

CHI/ONG II KE TOAN VON BANG TIEN

I Ke toan tien mat

1 Ke toan chi tiet tien mat

2 Ke toan tong hop tien mat

Vi du ke toan tien mat

II Ke toan tien gul ngan hang

1 Ke toan chi tiet tien gifi ngan hang

2 Ke toan tong hop tien gifi ngan hang

Vi du ke toan tien gui ngan hang

Vi du ke' toan tien mat, tien gui ngan hang bang ngoai te CHI/ONG III KE TOAN TAI SAN CO D|NH

I Khai niem, dac diem tai san co djnh

1 Khai niem TSCD

2 D3c diem TSCD

Trang

13 13

24 24

31 31

3131

36 40

4040

44 46 49 49

4949

II Phan loai va tinh gia tai san co dinh 50

1 Phan loai TSCD trong doanh nghiep 50

2 Ti'nh gia TSCD hufu hinh 51

III Ke toan tong hop tang, giam tai san co djnh 55

2 Phirong phap hach toan ke toan 55

IV Ke'toan thue tai san co djnh la thue hoat dong 63

1 Ke toan d doanh nghiep di thue 63

2 Ke toan d doanh nghiep cho thue 63

3 Ke toan giao dich ban va thue lai TSCD la thue hoat dong 65

V Ke toan tai san co djnh thue tai chinh 67

1 Ke toan d doanh nghiep di thue 67

2 Ke toan giao dich ban va thue lai TSCD la thue tai chi'nh 71

VI Ke toan khau hao tai san co djnh 72

1 Cac phUdng phap ti'nh khau hao TSCD 72

3 Phirong phap hach toan ke toan 77

Vi du ke toan tang, giam va khau hao tai san co djnh 78 VII Ke toan sura chCira, nang cap tai san co djnh 82

1 Ke toan sifa chufa nho TSCD 82

2 Ke toan sifa chufa I6n TSCD 82

Vi du ke'toan sura chura tai san co' djnh 83 CHI/ONG IV KE TOAN VAT LIEU, CONG CU, DUNG CU 85

I Khai niem, phan loai va tmh gia vat lieu, CCDC 85

1 Khai niem vat lieu, CCDC 85

2 Phan loai vat lieu, CCDC 85

3 Ti'nh gia vat lieu, CCDC 86

II Ke' toan chi tiet vat lieu, CCDC 89

1 Phirong phap the song song 89

2 Phi/ong phap so doi chieu luan chuyen 91

6

3 Phirong phap so so dir 93

III Ke toan tong hop vat lieu, CCDC theo phirong phap ke khai

thudng xuyen

95

2 Phirong phap hach toan ke toan 96

Vi du ke toan vat lieu theo phirong phap ke khai thirdng xuyen

103

Vi du lap bang phan bo vat lieu, CCDC 110

IV Ke' toan tong hop vat lieu, CCDC theo phirong phap kiem ke djnh ky

112

2 Phirong phap hach toan ke toan 113

Vi du ke'toan vat lieu, CCDC theo phirong phap kiem ke djnh ky 115 CHI/ONG V KE TOAN TIEN Ll/ONG VA CAC KHOAN TRfCH THEO LLfONG 117

1 Khai niem va cac quy djnh ve cac khoan trich theo lirong 117

2 Quy dinh ve cac khoan tri'ch theo lirong 117

II Ke' toan tong hop tien lirong va cac khoan trich theo lirong 118

2 Phirong phap hach toan ke toan 120

Vi du ke toan tien lirong va cac khoan trich theo lirong 122 CHI/ONG VI KE TOAN CHI PHI s A n XUAT VA TINH GIA THANH SAN PHAM 125

I Khai niem, phan loai, doi tudng hach toan chi phi san xuat va gia thanh san pham

125

1 Khai niem chi phi' san xuat va gia thanh san pham 125

2 Phan loai chi phi san xuat 126

3 Doi tirong hach toan chi phi san xuat va gia thanh san pham 128

II Cac phirong phdp danh gia san pham dcf dang va tinh gia thanh san pharn

128

III Ke'toan toan chi phi san xuat 131

2 Phirong phap hach toan ke toan chi phi san xuat trong nganh 132 cong nghiep

Vi du ke toan chi phi san xuat trong nganh cong nghiep 133

3 Phirong phap hach toan ke toan chi phi san xuat trong nganh 136 nong nghiep

4 Phirong phap hach toan ke toan chi phi san xuat trong nganh djch vu 137

5 Phuong phap hach toan ke toan chi phi san xuat trong nganh xay lap 137

Vi du ke toan chi phi san xuat va tinh gia thanh san pham 140

6 Ke toan chi phi tra tri/dc dai han 142

7 Ke toan chi phi phai tra 146

CHI/ONG VII KE TOAN TIEU THU THANH PHAM, HANG HOA 151

I Khai niem thanh pham, hang hoa va tieu thu 151

1 Khai niem thanh pham 151

2 Khai niem hang hoa 151

II Ke toan chi tiet thanh pham, hang hoa 151 III Ke toan tong hop thanh pham, hang hoa, hang gui di ban 152

2 Ke toan tong hop thanh pham 154

3 Ke toan tong hop hang hoa 155

Vi du ke'toan hang hoa theo phirong phap kiem ke djnh ky 160

4 Ke toan tong hop hang gCri ban 162

IV Ke' toan tieu thu thanh pham, hang hoa 163

2 Ke toan doanh thu ban hang 166

Vi du ke toan tieu thu thanh pham, hang hoa theo phudng 175 phap ke khai thudng xuyen

3 Ke toan cac khoan giam trC/ doanh thu 178

8

Vi du ke toan doanh thu ban hang 181 CHI/ONG VIII KE TOAN XAC DjNH KET QUA KINH DOANH VA PHAN PHOI LOI NHUAN 183

I Ke toan chi phi quan ly kinh doanh 183

1 Khai niem chi phi quan ly kinh doanh 183

2 Phan loai chi phi quan ly kinh doanh 183

4 Phirong phap hach toan ke toan 185

1 Khai niem va phan loai hoat dong tai chinh 187

2 Ke toan hoat dong dau tir chung khoan 188

3 Ke toan hoat dong lien doanh, lien ket 192

Vi du ke toan hoat dong lien doanh, lien ket 194

4 Ke toan hoat dong kinh doanh bat dong san 196

5 Ke toan hoat dong cho vay von 197

III Ke toan cac khoan thu nhap va chi phi khac 197

1 Khai niem va noi dung thu nhap va chi phi khac 197

3 Ke toan cac khoan thu nhap khac 199

4 Ke toan cac khoan chi phi khac 201

IV Ke toan xac djnh ket qua hoat dong kinh doanh 202

1 Cach xac dinh ket qua hoat dong kinh doanh 202

3 Phirong phap hach toan ke toan 203

Vi du ke toan xac djnh ket qua kinh doanh 204

2 Phirong phap hach toan ke toan 206

CHI/ONG IX KE TOAN NO PHAI THU, NO PHAI TRA VA CAC KHOAN DU PHONG 209

1 Quy dinh ve hach toan no phai thu 209

2 Ke toan phai thu cua khach hang 210

Vi du ke'toan phai thu cua khach hang 210

3 Ke toan phai thu khac 215

II Ke toan cac khoan no phai tra 219

1 Quy djnh ve hach toan no phai tra 219

2 Ke toan phai tra cho ngirdi ban 220

Vi du ke toan phai tra cho ngirdi ban 221

3 Ke toan thanh toan vdi ngan sach 224

1 Ke toan vay ngan han 231

i

Vi du ke toan vay dai han va no dai han den han tra 238

1 Dieu kien lap, phirong phap lap, thdi diem lap va hoan nhap dir 242 phong

2 Ke toan cac khoan dir phong 244

I Noi dung va quy djnh hach toan nguon von chu sci huru 248

1 Noi dung nguon von chu sd hufu 248

2 Quy djnh hach toan nguon von chu scf huru 248

II Ke'toan nguon von kinh doanh 249

2 Phirong phap hach toan ke toan 250

Vi du ke'toan nguon von kinh doanh 252

2 Phirong phap hach toan ke toan 257

10

IV Ke toan chenh lech ty gia 25^

1 Khai niem chenh lech ty gia 258

2 Nguyen tac ghi nhan ty gia va nguyen tac xir ly chenh lech ty gia 258

3 Ke toan chenh lech ty gia hoi doai 260

Vi du ke toan chenh lech ty gia 264

V Ke toan cac quy cua doanh nghiep 266

2 Phi/ong phap hach toan cac quy ciia doanh nghiep 267

VI Ke toan co phieu mua lai tai cac cong ty co phan 267

2 Phirong phap hach toan ke toan 268

I Noi dung, yeu ciu lap va trinh bay BCTC 272

2 Yeu cau lap va trinh bay BCTC 272

II Cac nguyen tac lap va trinh bay BCTC 273 III Thdi han lap va gui bao cao tai chinh 275

1 Thdi han lap va gifi bao cao tai chinh 275

2 Noi nhan bao cao tai chinh 275

1 Noi dung - Mau bang can doi ke toan 276

2 Nguon so lieu va phirong phap lap bang can doi ke toan 279

V Bao cao ket qua hoat dong kinh doanh 287

1 Noi dung - Mau Bao cao ket qua hoat dong kinh doanh 287

2 Nguon so lieu v& phi/dng phap lap 288

2 Noi dung - Mau Bao cao li/u chuyen tien te 291

3 Nguon so lieu va yeu cau ve md so, ghi so ke toan de phuc vu 296 viec lap BCLCTT

4 Phirong phap lap BCLCTT 296

2 Noi dung - Mau Thuyet minh Bao cao tai chinh 311

2 Noi dung - Mau Bang can doi tai khoan 317

3 Phirong phap lap Bang can doi tai khoan 318

IX Tinh hinh thirc hien nghia vu vdi Nha nirdc 318

1 Ban chat, y nghTa cCia bao cao tai chinh ve tinh hinh thirc hien 318 nghia vu v6i Nha ni/6c

2 Ket cau phu bieu tinh hinh thi/c hien nghTa vu v6i Nha nirdc 320

3 Nguon so lieu de lap phu bieu 320

C Noi dung va phuong phap ghi chep cac chumg tir ke toan 390

A Danh muc so ke toan ap dung cho cac doanh nghiep vira va nho 417

C Noi dung va phirong phap ghi so ke toan 450 Quyet djnh so 1177 TC/QO-CDKT ngay 23/12/1996 cua Bo

trirdng Bo Tai chinh Ve ban hanh che do ke toan ap dung cho cac 474 doanh nghiep vira va nho

Quyet djnh so 144/2001/QD-BTC ngay 21/12/2001 cua Bo

trirdng Bo Tai chinh ve viec bo sung, sira doi che do ke toan doanh nghiep vira va nho ban hanh theo Quyet dinh 1177/TC/QB/CBKT ngay 23/12/1996

Quyet dinh so 206/2003/QD-BTC ngay 12 thang 12 nam 2003 cua Bo trirdng Bo Tai chinh ve ban hanh che do quan ly, sir 478 dung va tri'ch khau hao tai san co djnh

Danh muc cac van ban hirdng dan sira doi, bo sung che do ketoan doanh nghiep tir 01/11/1995 den thang 2 nam 2006, dang 502 con hieu lire

12

CHI/ONG I

CAC VAN DE CO BAN VE KE TOAN DOANH NGHIEP

I KHAI NIEM, 001 TUQNG, NHIEM VU, YEU CAU VA NGUYEN TAC KE TOAN DOANH NGHIEP VUA VA NH6

1 Khai niem:

Nghi dinh so 90/2001/ND-CP ngay 23 thang 11 nam 2001 cua Chinh phu quy dinh doanh nghiep vtia va nho la cd sd san xuat, kinh doanh doc lap, da dang ky kinh

doanh theo phap luat hien hanh, co von dang ky khong qua 10 ty dong hoac so lao

dong trung binh hang nam khong qua 300 ngtfdi

Theo Luat ke toan thi ke toan tai chinh la viec thu thap, xxi ly, kiem tra, phan

tich va cung cap thong tin kinh te, tai chinh bang bao cao tai chinh cho doi ttfdng co nhu cau su dung thong tin cua ddn vi ke toan

Noi dung ke toan doanh nghiep vifa va nho dtfdc trinh bay trong cuon sach nay chi ap dung cho cac doanh nghiep thuoc moi linh vtfc trong ca ntf<3c la Cong ty trach nhiem hutu han, Cong ty co phan, Cong ty hdp danh, doanh nghiep ttf nhan va hdp tac

xa (trvf HTX nong nghiep va HTX tin dung nhan dan)

Che do ke toan doanh nghiep vifa va nho khong ap dung cho doanh nghiep Nha ntfcic (DNNN), DNNN chuyen thanh cong ty TNHH 1 thanh vien, cong ty co phan niem yet tren thi trtfdng chtfng khoan va cong ty chilng khoan co phan

2 Doi tiftfng ke toan:

Theo Luat ke toan thi doi ttfdng ke toan trong cac doanh nghiep gom:

- Tai san co' dinh, tai san liiu dong;

- Nd phai tra va von chu sd hutu;

- Cac khoan doanh thu, chi phi kinh doanh, chi phi khac va thu nhap;

- Thue va cac khoan nop ngan sach nha nude;

- Ket qua va phan chia ket qua hoat dong kinh doanh;

- Cac tai san khac co lien quan den ddn vi ke toan

3 Nhiem vu ke toan:

- Thu thap, xvf ly thong tin, so lieu ke toan theo doi tifdng va noi dung cong viec

ke toan, theo chuan mvfc va che do ke toan

- Kiem tra, giam sat cac khoan thu, chi tai chinh, cac nghia vu thu, nop, thanh toan nd; kiem tra viec quan ly, svf dung tai san va nguon hinh thanh tai san; phat hien

va ngan ngifa cac hanh vi vi pham phap luat ve tai chinh, ke toan

- Phan tich thong tin, so" lieu ke toan; tham mtfu, de xuat cac giai phap phuc vu

yeu cau quan tri va quyet dinh kinh te, tai chinh cua ddn vi ke toan

- Cung cap thong tin, so" lieu ke toan theo quy dinh cua phap lu&t

4 Yeu cau ke toan:

- Phan anh day du nghiep vu kinh te, tai chinh phat sinh vao chting tvf ke toan,

so ke toan va bao cao tai chinh

- Phan anh kip thdi, dung thdi gian quy dinh thong tin, so lieu ke toan

- Phan anh ro rang, de hieu va chinh xac thong tin, so' lieu ke toan

- Phan anh trung thue hien trang, ban chat sU viec, noi dung va gia tri cua nghiep vu kinh te, tai chinh

- Thong tin, so lieu ke toan phai dUdc phan anh lien tuc tii khi phat sinh den khi ket thue hoat dong kinh te, tai chinh, tti khi thanh lap den khi cham dijft hoat dong cua ddn vi

ke toan; so" lieu ke toan phan anh ky nay phai ke tiep theo so" lieu ke toan cua ky trUdc

- Phan loai, sap xep thong tin, so" lieu ke" toan theo trinh tu, co he thong va co the

so sanh dUdc.

5 Nguyen ta c ke toan:

Chuan mUc ke" toan Viet Nam so" 01 - “Chuan mtfc chung” quy dinh co 7 nguyen tac ke" toan sau:

Nguyen tac Cd sd don tich:

Moi nghiep vu kinh te, tai chinh cua doanh nghiep lien quan den ta i san, nd phai tra, nguon von chu sd hQu, doanh thu, chi phi phai dUdc ghi so ke" toan vao thdi diem phat sinh, khong can cCt vao thdi diem thue te thu hoac thUc te" chi tien hoac tUdng dUdng tien Bao cao tai chinh lap tren cd sci don tich phan anh tinh hinh tai chinh cua doanh nghiep trong qua khti, hien tai va tUdng lai.

Nguyen tac Hoat dong lien tuc:

Bao cao tai chinh phai dUdc lap tren cd sd gia dinh la doanh nghiep dang hoat dong lien tuc va se tiep tuc hoat dong kinh doanh binh thUdng trong tUdng lai gan, nghia la doanh nghiep khong co y dinh cung nhu khong buoc phai ngvfng hoat dong hoac phai thu hep dang ke quy mo hoat dong cua minh TrUdng hdp thUc te" khac vdi gia dinh hoat dong lien tuc thi bao cao tai chinh phai lap tren mot cd sd khac va phai giai thich cd sd da sti dung de lap bao cao tai chinh.

N guyen tac Gia goc:

Tai san phai dUdc ghi nhan theo gia goc Gia goc cua tai san dUdc tinh theo so tien hoac khoan tUdng dUdng tien da tra, phai tra hoac tinh theo gia tri hdp ly cua tai san do vao thdi diem tai san dUdc ghi nhan Gia goc cua tai san khong dUdc thay doi trti khi co quy dinh khac trong chuan mUc ke toan cu the.

N guyen tac P hu hop:

Viec ghi nhan doanh thu va chi phi phai phu hdp vdi nhau Khi ghi nhan mot14

khoan doanh thu thi phai ghi nhan mot khoan chi phi tUdng ting co lien quan den viec tao ra doanh thu do Chi phi tUdng ting vdi doanh thu gom chi phi cua ky tao ra doanh thu va chi phi cua cac ky trUdc hoac chi phi phai tra nhUng lien quan den doanh thu cua ky do.

Nguyen tac Nhat quan:

Cac chinh sach va phUdng phap ke toan doanh nghiep da chon phai dUdc ap dung thong nhat It nhat trong mot ky ke toan nam TrUdng hdp co thay doi chinh sach

va phUdng phap ke toan da chon thi phai giai trinh ly do va anh hudng cua sU thay doi

do trong phan thuyet minh bao cao tai chinh.

Nguyen tac Than trong:

Than trong la viec xem xet, can nhac, phan doan can thiet de lap cac Udc tinh ke toan trong cac dieu kien khong ch&c chan Nguyen tac than trong doi hoi:

- Phai lap cac khoan du phong nhUng khong lap qua ldn;

- Khong danh gia cao hdn gia tri cua cac tai san va cac khoan thu nhap;

- Khong danh gia thap hdn gia tri cua cac khoan nd phai tra va chi phi;

- Doanh thu va thu nhap chi dUdc ghi nhan khi co bang chting chac chan ve kha nang thu dUdc ldi Ich kinh te, con chi phi phai dUdc ghi nhan khi co bang chting ve kha nang phat sinh chi phi

N guyen tac Trong yeu:

Thong tin dUdc coi la trong yeu trong trUdng hdp neu thieu thong tin hoac thieu chinh xac cua thong tin do co the lam sai lech dang ke bao cao tai chinh, lam anh hudng den quyet dinh kinh te cua ngUdi sti dung bao cao tai chinh Tinh trong yeu phu thuoc vao do ldn va tinh chat cua thong tin hoac cac sai sot dUdc danh gia trong hoan canh cu the Tinh trong yeu cua thong tin phai dUdc xem xet tren ca phUdng dien dinh lUdng va dinh tinh.

II KY THUAT M d SO, GHI SO VA SLTA CHUTA SO KE TOAN

1 Ky thuat me? so, ghi so va khoa so ke toan:

- So ke toan phai md vao dau ky ke toan nam ; doi vdi doanh nghiep mdi thanh lap, so ke toan phai md tti ngay thanh lap

- Doanh nghiep phai can cti vao chting tti ke toan de ghi so ke toan

- So ke toan phai ghi kip thdi, ro rang, day du theo cac noi dung cua so Thong tin, so' lieu ghi vao so ke toan phai chinh xac, trung thue, dung vdi chting tti ke toan

- Viec ghi so ke toan phai theo trinh tU thdi gian phat sinh cua nghiep vu kinh te,

tai chinh Thong tin, so' lieu ghi tren so ke toan cua nam sau phai ke tiep thong tin, so' lieu ghi tren so ke toan cua nam trade lien ke So ke toan phai ghi lien tuc tti khi md so den khi khoa so

- Thong tin, so' lieu tren so ke toan phai dUdc ghi bang but mUc; khong ghi xen

them vao phia tren hoac phia dUcii; khong ghi chong len nhau; khong ghi cach dong; trUdng hdp ghi khong het trang so phai gach cheo pM n khong ghi; khi ghi het trang phai cong so' lieu tong cong cua trang va chuyen so' lieu tong cong sang trang ke tiep.

- Doanh nghiep phai khoa so ke toan vao cuo'i ky ke toan trUcic khi lap bao cao tai chi'nh va cac trUdng hdp khoa so ke toan khac theo quy dinh cua phap luat.

- Doanh nghiep dUdc ghi so ke toan bang tay hoac ghi so ke toan bang may vi tinh TrUdng hdp ghi so ke toan bang may vi tm h thi phai thUc hien cac quy dinh ve so

ke toan va lua chon ap dung he thong so ke toan nhu do'i vdi ghi so ke toan bang tay Sau khi khoa so ke toan tren may vi tinh phai in so ke toan ra gia'y va dong thanh quyen rieng cho tting ky ke toan nam.

2 Ky thuat sfra chiJa so ke toan:

a) Khi phat hien so ke toan ghi bang tay co sai sot thi khong dUdc tay xoa lam

mat da'u vet thong tin, so' lieu ghi sai ma phai sUa chuta theo mot trong ba phUdng phap sau:

- Ghi cai chinh bang cach gach mot dUdng thang vao cho sai va ghi so hoac chO dung d phia tren va phai co chut ky cua ke toan trUdng ben canh;

- Ghi so' am bang cach ghi lai so' sai bang mUc do hoac ghi lai so sai trong da'u

ngoac ddn, sau do ghi lai so' dung va phai co chut ky cua ke toan trudng ben canh;

TrUdng hdp ghi so tien ldn hdn:

Vi du: Doanh nghiep mua hang hoa nhap kho bang tien mat: 96.000d

Ke toan ghi sai:

TrUdng hdp ghi triing nghiep vu hai Ian:

Vi du : Theo vi du tren nhUng ke toan da ghi:

Nd TK "Hang hoa": (96.000)d

Co TK "Tien mat": (96.000)d

TrUdng hop dinh khoan sai:

V i du : Theo vi du tren nhUng ke toan da ghi:

Nd TK "Hang hoa": 96.000d

Co TK "Tien gtii ngan hang": 96.000d

Ke toan stia sai nhu sau:

Ghi but toan xoa but toan da ghi sai:

Nd TK "Hang hoa": (96.000)d

Co TK "Tien gtii ngan hang": (96.000)d

Ghi lai but toan dung b&ng mUc thudng:

da phat hien sai sot va ghi chu vao dong cuoi cua so ke toan nam co sai sot.

d) Stia chtia so ke toan trong trUdng hdp ghi so bang may vi tinh:

- TrUdng hdp phat hien sai sot trUdc khi bao cao ta i chinh nam dUdc nop cho

cd quan nha nude co tham quyen thi phai stia chtia true tiep vao so ke toan cua nam do tren may vi tinh;

- TrUdng hdp phat hien sai sot sau khi bao cao tai chinh nam da nop cho cd quan nha nUcfc co tham quyen thi phai stia chtia trUc tiep vao so ke toan cua nam da phat hien sai sot tren may vi tinh va ghi chu vao dong cuoi cua so ke toan nam co sai sot;

- Stia chtia so ke toan trong trUdng hdp ghi so bang may vi tinh dtidc thtic hien theo phUdng phap ghi so" am hoac ghi bo sung neu tren.

III TO c h Q c c o n g t a c ke t o a n

1 Lifa chon hinh thtic hach toan:• • •

Dieu 26 Luat ke toan quy dinh:

- Moi doanh nghiep chi co mot he thong so ke toan cho mot ky ke toan nam

- Doanh nghiep phai can cti vao he thong so ke toan do Bo Tai chinh quy dinh de chon mot he thong so ke toan ap dung cl ddn vi

- Doanh nghiep dUdc cu the hoa cac so ke toan da chon de phuc vu yeu cau ke toan cua ddn vi

Doanh nghiep vtia va nho co the lUa chon cac hinh thtic ke toan sau:

1.1 H inh thiic so ke toan chting tit g h i so:

Dac tritng cd ban:

Dac trUng cd ban cua hinh thiic ke toan Chting til ghi so la can cti trUc tiep vao

“Chting tti ghi so”de ghi so ke toan tong hdp Qua trinh ghi so ke toan tach rdi hai qua trinh

- Ghi theo trinh tu thdi gian

- Ghi theo noi dung kinh te tren So cai

Cac loai so ke toan:

- Chting tti ghi so;

- So Dang ky Chting tti ghi so;

- So cai;

- Cac so, the ke toan chi tiet

Noi dung, trinh tu g h i so ke toan:

Hang ngay hoac dinh ky, ke toan can cti Chting tti ke toan da kiem tra de lap chting tti ghi so hoac can cti vao cac chting tti ke toan da dUdc kiem tra phan loai de

lap Bang tong hdp chting tti ke toan theo tting loai nghiep vu, tren cd sd so' lieu cua

Bang tong hdp chting tti ke toan de lap Chting tti ghi so Chting tti ghi so sau khi da lap xong chuyen cho ke toan tracing hoac ngUdi phu trach ke toan ky duyet, roi chuyen cho ke toan tong hdp dang ky vao so Dang ky chting tti ghi so de ghi so va ngay vao chting tti ghi so Chting tti ghi so chi sau khi da ghi vao so Dang ky chting tti ghi so mdi dUdc sti dung de ghi vao So cai va cac so, the ke toan chi tiet

- Sau khi phan anh tat ca cac Chting tti ghi so da lap trong thang vao So cai, ke

toan tien hanh cong so phat sinh Nd, so' phat sinh Co va tmh so du cuoi thang cua

tting tai khoan Sau khi doi chieu kh6p dung, so' lieu tren So cai dUdc sti dung lap

“Bang can do'i tai khoan”

- Do'i vdi cac tai khoan phai md so, the ke toan chi tiet thi Chting tti ke toan,18

Bang tong hdp chting tti ke toan kem theo chting tit ghi so la can cii de ghi vao so, the

ke toan chi tiet theo yeu cau cua tutng tai khoan

Cuoi thang tien hanh cong cac so, the ke toan chi tiet, lay ket qua l&p Bang tong hdp chi tiet theo tifng tai khoan tong hdp de doi chieu vdi so lieu tren So cai cua tai khoan do Cac Bang tong hdp chi tiet cua tting tai khoan sau khi doi chieu dtidc dung lam can cii lap Bao cao Tai chinh

Sd do so 01

TRINH TU GHI SO KE TOAN THEO HINH THOC CHONG t Q GHI SO

Ghi cuoi thang, hoac dinh ky ►

Doi chieu, kiem tra -4 ►

1.2 H inh thiic ke'toan Nhat ky • So cai:

Dac tritng cd ban:

Trong dac trUng cd ban cua hinh thtic ke toan Nhat ky - So cai la cac nghiep vu kinh te phat sinh dUdc ket hdp ghi chep theo trinh tu thdi gian va phan loai theo noi dung kinh te (theo tai khoan ke toan) tren cung 1 quyen so ke toan tong hdp (Nhat ky

- So cai) va ngay trong cung mot qua trinh ghi chep

Can cti de ghi vao so Nhat ky - So cai la cac chting tti ke toan hoac bang tong hdp chting tti ke tdan

Cac loai so ke toan:•

Trong hinh thtic ke toan Nhat ky - So cai co cac loai so ke toan chu yeu sau:

- Nhat ky - So cai

- Cac so, the ke toan chi tiet

Noi dung, trinh tu g h i so ke'toan:

- Hang ngay ke toan can cti vao chting tti ke toan da dUdc kiem tra, xac dinh tai khoan ghi Nd, tai khoan ghi Co de ghi vao Nhat ky - So cai Moi chting tti ke toan dUdc

ghi vao Nhat ky - So cai mot dong dong thdi d ca 2 phan Nhat ky - So cai Doi vdi nhting chting tti ke toan cung loai phat sinh nhieu lan trong mot ngay (nhu phieu thu, phieu chi, phieu xuat, nhap vat lieu ) co the tien hanh phan loai cac chting tti de lap Bang tong hdp chting tti ke toan cung loai Sau do, can cti vao tong cong tren tting Bang tong hdp chting tti ke toan de ghi vao Nhat ky - So cai mot dong

- Chting tti ke toan va Bang tong hdp chting tti ke toan cung loai sau khi dUdc dung

de ghi Nhat ky - So cai, phai dUdc ghi vao so hoac the ke toan chi tiet co lien quan

- Cuoi thang, sau khi da phan anh toan bo nhting chting tti ke toan phat sinh trong thang vao Nhat ky - So cai va cac so ke toan chi tiet, ke toan tien hanh cong Nhat ky - So cai d cot phat sinh cua phan Nhat ky va cot Nd, cot Co cua tting tai khoan d phan So cai de ghi vao dong cong phat sinh cuoi thang Can cti vao so' phat sinh cac thang trUdc va so' phat sinh thang nay tinh ra so' phat sinh luy ke tti dau quy den cuo'i thang nay Can cti vao so' du dau thang (dau quy) va so' phat sinh trong thang tinh ra so' du cuo'i thang (cuo'i quy) cua tting tai khoan

- Viec kiem tra do'i chieu cac so' lieu sau khi cong Nhat ky - So cai phai dam bao yeu cau sau:

Tong so phat sinh b _ Tong so phat sinh Nd cua _ Tong so phat sinh Co cuaphan Nhat ky tat ca cac tai khoan tat ca cac tai khoan

Tong so' du Nd cac TK = Tong so' du Co cac TK

- Cac so, the ke toan chi tiet cung phai cong so' phat sinh Nd, so' phat sinh Co va tinh ra so' dif cuo'i thang cua tting do'i tUdng Can cti so' lieu cua tting do'i tUdng chi tiet lap “Bang tong hdp chi tiet”

- Cac so, the ke toan chi tiet cung phai cong so' phat sinh Nd, so' phat sinh Co va ti'nh ra so' du cuo'i thang cua tting do'i tUdng Can cti so' lieu cua tting do'i tUdng chi tiet

20

lap “Bang tong hdp chi tiet” cho tting tai khoan So" lieu tren Bang tong hdp chi tiet tting tai khoan dude doi chieu vdi so lieu tren Nhat ky - So cai, tren cac so, the ke toan chi tiet va Bang tong hdp chi tiet sau khi da kiem tra doi chieu khdp dung dUdc sti dung de lap Bang can doi tai khoan va cac Bao cao Tai chinh khac.

Sd do so" 02 TRINH TU GHI SO KE TOAN THEO HINH THtfC NHAT KY - SO CAI

Ghi cuoi thang, hoac dinh ky ►

Do'i chieu, kiem tra +

1.3 H inh thitc ke toan Nhat ky chung:

D ac trUng cd ban:

Dac trUng cd ban cua hinh thtic ke toan Nhat ky chung la tat ca cac nghiep vu kinh te tai chi'nh phat sinh deu dUdc ghi vao so Nhat ky chung theo trinh tu thdi gian phat sinh va dinh khoan ke toan cua nghiep vu do Sau do lay so' lieu tren so Nhat ky chung ghi So cai theo tting nghiep vu phat sinh

Cac loai so ke toan:

- So Nhat ky chung;

- So cai;

- Cac so, the ke toan chi tiet

Noi dung, trinh til gh i so ke toan:

Hang ngay, can cti vao cac chting tti dUdc dung lam can cti ghi so, tru6c het ghi nghiep vu phat sinh vao so Nhat ky chung Sau do tti Nhat ky chung chuyen tting so lieu de ghi vao So cai theo cac tai khoan ke toan phu hdp Neu ddn vi co md so ke toan chi tiet thi dong thdi v6i viec ghi so Nhat ky chung, cac nghiep vu phat sinh dUdc ghi vao so ke toan chi tiet lien quan

Cuoi thang, cuoi quy, cuoi nam cong so' lieu tren So cai, lap Bang can doi so' phat sinh

Sau khi da kiem tra do'i chieu kh6p dung so' lieu ghi tren So cai va Bang tong hdp chi tiet (dUdc lap tti cac so (the) ke' toan chi tiet) dung de lap cac Bao cao Tai chinh

Ve nguyen tac, tong so' phat sinh Nd va tdng so' phat sinh Co tren bang can do'i so' phat sinh phai bang tong so' phat sinh Nd va tong so' phat sinh Co tren so Nhat ky chung cung ky

Sd do so 03 TRINH TU GHI SO KE TOAN THEO HINH THtJfC NHAT KY CHUNG

Ghi cuo'i thang, hoac dinh ky =►

22

2 To chvfc bo may ke toan:

2.1 Quy dinh chung:

- Doanh nghiep phai to chtic bo may ke toan, bo' tri ngUdi lam ke toan hoac thue lam ke toan.

- Doanh nghiep phai bo' tri ngudi lam ke toan trUdng TrUdng hdp ddn vi ke toan chua bo tri dUdc ngudi lam ke toan trUdng thi phai cti ngUdi phu trach ke toan hoac thue ngudi lam ke toan trudng (sau day ke toan trudng va ngUdi phu trach ke tdan goi chung la ke' toan trudng).

- Trudng hdp cd quan, doanh nghiep cd ddn vi ke toan cap tren va ddn vi ke toan cap cd sd thi to’ chtic bo may ke toan theo quy dinh cua phap luat

2.2 To chiic bo may ke'toan:

To’ chtic bo may ke toan d doanh nghiep vtia va nho nen het stic gon nhe de tiet kiem chi phi song v in phai bao dam dUdc chat lUdng va hieu qua cong tac Do vay v&n

de dat ra la phai tuyen chon dUdc nhting ngudi cd trinh do chuyen mon, cd nang ltic cong tac.

Do cd quy md trung binh va nho, hoat dong SXKD mang tinh tap trung khong dan trai tren pham vi rong vdi nhieu bo phan true thuoc nen md hinh to’ chtic bo may

ke toan phu hdp la md hinh to’ chtic tap trung

To’ chtic ke toan tap trung la md hinh to’ chtic cd dac diem toan bo cong viec xti ly thong tin trong toan doanh nghiep dUdc thUc hien tap trung d phong ke toan, con d cac

bo phan va ddn vi trUc thuoc chi thUc hien viec thu nhap, phan loai va chuyen chting tti cung cac bao cao nghiep vu ve phong ke toan xti ly va tong hdp thong tin (goi chung

la ddn vi bao so).

Md hinh to chtic ke toan tap trung cd Uu diem la cong viec to chtic bo may gon nhe, tiet kiem, viec xti ly va cung cap thong tin nhanh nhay Tuy nhien nhting Uu diem nay chi cd the phat huy dUdc trong dieu kien doanh nghiep cd to chtic san xuat

va quan ly mang tinh tap trung, cd sd vat chat - ky thuat phuc vu cho viec xti ly thong tin dUdc trang bi hien dai, day du, dong bo.

Cd cau cua may ke toan: bo may ke toan d doanh nghiep thu nhan thong tin ban dau va xti ly thong tin theo dinh hudng vtia tao lap dUdc thong tin ke toan tai chinh, vtia tao lap thong tin ke toan quan tri.

Ngoai ra neu cong tac tai chinh chua dUdc to’ chtic rieng thi cd cau thanh mot bo phan n&m trong bo may ke toan thong ke cua doanh nghiep de thUc hien cac chtic nang tai chinh doanh nghiep nhu lap ke hoach tai chinh to chtic huy dong va sti dung von, to chtic thanh toan cong nd

Bo may ke toan trong doanh nghiep dtfdc dat dudi sU lanh dao va dieu khien cua ngudi phu trach ke toan d doanh nghiep, co chtic vu la ke toan trudng.

Tuy nhien, cung can lUu y viec to chtic bo may ke toan ngoai viec phu thuoc vao quy mo cua doanh nghiep con phu thuoc hinh thtic set htiu cua doanh nghiep nen co the co nhting doanh nghiep chi co 1 hoac 2 nhan vien ke toan va khong dat ra chtic vu

ke toan trudng va cung co nhting doanh nghiep chi thue ngudi lam ke toan chti khong tuyen ngudi lam ke toan

3 To chttc thvfc hien va van dung he thong tai khoan ke toan:

He thong tai khoan ke toan la bo phan cau thanh trong che do ke toan doanh nghiep vtia va nho Che do ke toan doanh nghiep vtia va nho ban hanh kem theo Quyet dinh so" 1177 TC/QD-CDKT ngay 23/12/1996 cua Bo trudng Bo Tai chinh, dUdc stia doi, bo sung theo Quyet dinh so" 144/QD-BTC ngay 21/12/2001 cua Bo trudng Bo Tai chinh, cung vdi cac van ban quy dinh bo sung, stia doi da phan anh day du moi hoat dong kinh te" phat sinh trong cac doanh nghiep thuoc moi thanh phan kinh te" phti hdp vdi yeu cau quan ly va dac diem cua nen kinh te" thi trudng d nude ta hien

nay Viec quy dinh thong nhat ve noi dung, ket cau va phUdng phap phan anh, ghi

chep tren cac tai khoan cua he thong tai khoan ke" toan nh&m dam bao viec lap chting tti, ghi so ke toan, tong hdp sd" lieu va lap bao cao tai chinh dUdc thong nhat, cung cap thong tin cho moi doi tUdng sti dung chinh xac, day du va kip thdi

Viec td’ chtic thUc hien van dung he thong tai khoan ke" toan trong tting doanh nghiep vtia va nho phai dap ting dUdc cac yeu cau cd ban sau:

- Phai phan anh dUdc day du cac nghiep vu kinh te" tai chinh phat sinh trong doanh nghiep

- Phai phu hdp vdi cac quy dinh thong nhat cua Nha nude va cac van ban hudng dan cua cd quan quan ly cap tren

- Phai phu hdp dac diem tinh chat hoat dong san xuat kinh doanh va trinh do quan ly cua doanh nghiep

- Phai dap ting yeu cau xti ly thong tin tren may vi tinh va thoa man nhu cau thong tin cho cac doi tUdng sti dung

Danh muc he thong tai khoan ke toan doanh nghiep vira va nho

(sUa doi bo su n g den thang 2 nam 2006)

24

om cnu

LOAI TK 1 TAI SAN Ll/U DONG

1111 Tien Viet Nam Gom ca ngan phieu

1112 Ngoai te (Gom ca vang, bac neu

co)

2 112

11211122

Tien gui ngan hang

Tien Viet Nam Ngoai te

3 121 Dau tir tai chinh ngan han

4 131 Phai thu cua khach hang Chi tiet theo doi ti/dng

5 133

1331

1332

Thue GTGT dtfdc khau trir

Thue GTGT di/dc khau trticua hang hoa, djch vu

Thue GTGT di/dc khau trtiTSCD

6 138 Phai thu khac

8 152 f Nguyen lieu, vat lieu Chi tiet theo yeu cau quan ly

9 153 Cong cu, dung cu Chi tiet theo yeu cau quan ly

10 154 Chi phi san xuat, kinh doanh del dang Chi tiet theo yeu cau quan ly

11 155 Thanh pham Chi tiet theo yeu cau quan ly

Cac khoan du phong

Dir phong giam gia chung khoan dau tu ngan han

Dl/ phong phai thu kho doi

DU phong giam gia hang ton kho

LOAI TK 2 TAI SAN CO OjNH

15 211

211121122113

Tai san co djnh

Tai san co' djnh huru hinh Tai san co djnh thCie tai chinh Tai san co' djnh vo hinh

16 214

214121422143

Hao mon tai san co djnh

Hao mon tai san cd dinh hull hinh Hao mon tai san co' djnh thue tai chinh Hao mon tai san co' djnh vo hinh

17 221 Dau tir tai chinh dai han

2211 Dau tir churng khoan dai han Chi tiet theo tCrng loai

2212 Gop von lien doanh

2218 Dau tir dai han khac

18 229 Dir phong giam gia chumg khoan dau tu

dai han

19 241 Xay di/ng cd ban dd dang

20 242 Chi phi tra trUdc dai han

26

21 311 Vay ngan han

22 315 Nd dai han den han tra

23 331 Phai tra cho ngudi ban

24 333 Thue va cac khoan phai nop Nha nude

3331 Thue gia trj gia tang phai nop

3332 Thue tieu thu dSc biet

3333 Thue xuat, nhap khau

3334 Thue thu nhap doanh nghiep

3336 Thue tai nguyen

3337 Thue nha dat, tien thue dat

3338 Cac loai thue khac

3339 Phi, le phi va cac khoan phai nop khac

25 334 Phai tra ngudi lao dong

26 335 Chi phi phai tra

3353 Quy di/ phong trd cap mat viec lam

27 337 Thanh toan theo tien do ke' hoach hdp

dong xay dung

28 338 Phai tra, phai nop khac

3381 Tai san thira chd giai quyet

3382 Kinh phi cong doan

3383 Bao hiem xa hoi

3384 Bao hiem y te

3385 Phai tra ve cd phan hoa

3387 Doanh thu chira thirc hien

3388 Phai tra, phai nop khac

29 341 Vay dai han

30 342 Nd dai han

31 343

343134323433

Trai phieu phat hanh

Menh gia trai phieu Chiet khau trai phieu Phu troi trai phieu

LOAI TK 4 NGUON VON CHO SCf HQU

32 411

412

4111

4112 4118

Nguon von kinh doanh

Von gop Thang dir von Von khac

Ldi nhuan tich luy

33 413

4131

4132

Chenh lech ty gia hoi doai

Chenh lech ty gia hoi doai danh gia lai cuoi nam tai chi'nh

Chenh lech ty gia hoi doai trong giai doan dau tirXDCB

28

34 415

4158

Cac quy cua doanh nghiep

Quy khen thi/dng, phuc Idi

36 421 Loi nhuan chua phan phoi

LOAI TK 5 DOANH THU

37 511 Doanh thu Chi tiet theo yeu cau quan

iy

38 521

521152125213

Cac khoan giam trCr doanh thu

Chiet khau thi/dng mai Hang ban bi tra lai Giam gia hang ban

LOAI TK 6 CHI PHI SAN XUAT, KINH DOANH

kiem ke dinh ky

40 632 Gia von hang ban

41 635 Chi phi tai chinh

42 642 Chi phi quan ly kinh doanh

LOAI TK 7 THU NHAP KHAC

S o l

tai k

lieu lioan

Cap

1

Cap 2

LOAI TK 8 CHI PHI KHAC

44 811 Chi phi khac

LOAI TK 9 XAC OjNH KET QUA KINH DOANH

Chi tiet theo hoat dong

45 911 Xac djnh ket qua kinh doanh

LOAI TK 0 TAI KHOAN NGOAI BANG

1 001 Tai san thue ngoai

2 002 Vat tu, hang hoa nhan giur ho, nhan gia

5 007 Ngoai te cac loai

6 009 Nguon von khau hao

7 010 Co phieu luu hanh (Cong ty cd phan)

8 011 Co tCrc, Idi nhuan phai tra (Cong ty cd phan)

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KE TOAN VON BANG TIEN

Tien cua doanh nghiep bao gom: Tien tai quy, tien gtii cl ngan hang, kho bac, cac cong ty tai chinh Hach toan cac loai tien cua doanh nghiep phai tuan thu theo cac quydinh sau:

I KE TOAN TIEN MAT

1 Ke toan chi tiet tien mat:

Tien tai quy bao gom tien Viet Nam, ngan phieu, ngoai te, vang, bac, da quy, dang nam trong ket tai doanh nghiep Tien mat tai quy thuoc tai san luu dong cua doanh nghiep

Khi thu va chi tien thu quy phai dong dau "da thu" hoac "da chi" vao cac phieu thu va phieu chi Cuoi ngay, thu quy can cii vao cac phieu thu, phieu chi de ghi vao so quy va lap bao cao quy kem theo cac chting tti goc chuyen ve phong ke toan cho ke toan tien mat ghi so Thu quy phai thUdng xuyen kiem tra so" lieu tren so quy doi

chieu vdi so tien ton quy thUc te va vdi so" lieu cua ke" toan Neu phat hien chenh lech

phai tim nguyen nhan va co bien phap xti ly kip thdi

2 Ke" toan tong hofp tien mat:

2.1 Tai khoan sit dung:

- TAI KHOAN 111 - TIEN MAT

Tai khoan 111 “Tien mat” dting de phan anh tinh hinh thu, chi, ton quy tai quy ctia doanh nghiep bao gom: Tien Viet Nam (ke ca ngan phieu), ngoai te, vang, bac, kim khi quy, da quy

Ket cau va noi d u ng p h a n anh cua tai khoan 111 - Tien mat

Ben Nd:

- Cac khoan tien mat, ngan phieu, ngoai te, vang, bac, kim khi quy, da quy nhap quy;

- So" tien mat, ngan phieu, ngoai te, vang, bac, kim khi quy, da quy thtia d quy phat hien khi kiem ke;

- Chenh lech ty gia hoi doai tang do danh gia lai so' du ngoai te cuo'i ky

Ben Co:

- Cac khoan tien mat, ngan phieu, ngoai te, vang, bac, kim khi quy, da quy xuat quy;

- So" tien mat, ngan phieu, ngoai te, vang, bac, kim khi quy, da quy thieu hut d

quy phat hien khi kiem ke;

- Chenh lech ty gia hoi doai giam do danh gia lai so du ngoai te cuoi ky (Doi vdi tien mat ngoai te)

So" dtf ben Nd:

Cac khoan tien mat, ngan phieu, ngoai te, vang, bac, kim khi quy, da quy con ton quy tien mat

Tai khoan 111 • Tien mat co 2 tai khoan cap 2

- Tai khoan 1111 - Tien Viet N am: Phan anh tinh hinh thu, chi, ton quy tien Viet Nam tai quy tien mat, bao gom ca ngan phieu

- Tai khoan 1112 - Ngoai te: Phan anh tinh hinh thu, chi, tang, giam ty gia va

ton quy ngoai te tai quy tiln mat theo gia tri quy doi ra Dong Viet Nam

2.2 Phitdng phap hach toan ketoan:

(1) Khi nhan von gop cua cac chu sd htiu, nhan tien mua co phieu cua cac cd dong bang tien mat, ghi:

No TK 111- Tien mat

No TK 112 - Tien gtii Ngan hang

Co TK 411 - Nguon von kinh doanh (4111- Von gop)

(2) Khi nhan tien tai phat hanh cd phieu mua lai bang tien mat, ghi:

No TK 111- Tien mat

Nd TK 4112 - Thang du von (Neu gia tai phat hanh thap hdn gia ghi sd cd phieu)

Co TK 419 - Co phieu mua lai (Theo gia ghi so)

Co TK 4112 - Thang du von (neu gia tai phat hanh cao hdn gia ghi sd cua cd phieu).(3) Thu tien ban san pham, hang hoa, cung cap lao vu, dich vu bang tien mat nhap quy tien mat ctia ddn vi:

- TrUdng hdp ban san pham, hang hoa, dich vu thuoc doi tUdng chiu thue

GTGT theo phUdng phap khau trti va doanh nghiep nop thue GTGT theo phUdng phap khau trti, ke toan phan anh doanh thu ban hang va cung cap dich vu theo gia ban chua co thue GTGT, ghi:

Nd TK 111, 112, 131 (Tong gia thanh toan)

Co TK 3331 - Thue GTGT phai nop (33311)

Co TK 511- Doanh thu (Gia ban chua co thue GTGT)

- Khi ban hang hoa, dich vu khong thuoc doi tUdng chiu thue GTGT, hoac chiu thue GTGT theo phUdng phap true tiep, ke toan phan anh doanh thu ban hang va cung cap dich vu la tong gia thanh toan, ghi:

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Nd TK 111, 112, 131,

Co TK 511 - Doanh thu

(4) So tien trd cap, trd gia cua Nha nUdc cho doanh nghiep lien quan den doanh thu ban hang va cung cap dich vu:

- TrUdng hdp Nha nUdc chua cap tien ngay, ghi:

Nd TK 333 - Thue va cac khoan phai nop Nha nUdc (3339)

Co TK 511- Doanh thu

- Khi nhan dUdc tien cua Ngan sach Nha nUdc thanh toan ve khoan trd cap, trd gia, ghi:

Nd TK 111- Tien mat

Nd TK 112 - Tien gtii Ngan hang

Co TK 333 - Thue va cac khoan phai nop Nha nUdc (3339)

(5) Khi phat sinh cac khoan thu nhap khac thuoc doi tUdng chiu thue GTGT

theo phUdng phap khau trti va doanh nghiep nop thue GTGT theo phUdng phap khau trti (nhU: Thu ve thanh ly, nhUdng ban TSCD), ghi:

Nd TK 111, 112, 131 (Tong gia thanh toan)

Co TK 3331 - Thue GTGT phai nop (33311)

Co TK 711 - Thu nhap khac

(6) Khi phat sinh cac khoan thu nhap khac thuoc doi tUdng chiu thue GTGT va doanh nghiep nop thue GTGT theo phUdng phap true tiep hoac khong thuoc doi tUdng chiu thue GTGT bang tien mat, khi nhap quy, ke toan phan anh thu nhap la tong gia thanh toan, ghi:

Nd TK 111 - Tien mat

Nd TK 112 - Tien gtii ngan hang

Nd TK 131 - Phai thu cua khach hang

Co TK 711 - Thu nhap khac

(7) Rut tien gtii Ngan hang ve nhap quy tien mat, vay dai han, ngan han, bang tien mat (Tien Viet Nam hoac ngoai te), ghi:

Nd TK 111 - Tien mat (1111, 1112)

Co TK 112 - Tien gtii Ngan hang

Co TK 311- Vay ngan han

Co TK 341- Vay dai han

(8) Thu hoi cac khoan nd phai thu, khoan tam ting bang tien mat va nhap quy ctia doanh nghiep, ghi:

Nd TK 111 - Tien mat (1111, 1112)

Co TK 131 - Phai thu cua khach hang

Co TK 138 - Phai thu khac

Co TK 141 - Tam ting

(9) Thu hoi cac khoan dau tu dau tu tai chinh den han bang tien mat ve nhap quy tien mat, ghi:

Nd TK 111 - Tien mat (1111, 1112)

Co TK 121 - Dau tu tai chinh ngan han (gia von)

Co TK 511- Doanh thu (So”chenh lech lai dau tu tai chinh)

(10) Nhan cac khoan ky cUdc, ky quy cua cac ddn vi khac bang tien mat, ngan phieu, ngoai te, vang, bac, kim khi quy, da quy, ghi:

Nd TK 111 - Tien mat (1111, 1112)

Co TK 338 - Phai tra, phai nop khac (3388)

Dong thdi ghi ddn ben Nd TK 007- Ngoai te cac loai (So" ngoai te nhan ky citoc, ky quy)

(11) Cac khoan thtia quy tien mat phat hien khi kiem ke chua xac dinh ro nguyen nhan, ghi:

Nd TK 111 - Tien mat

Co TK 338 - Phai tra, phai nop khac (3381)

(12) Nhan von gop bang tien mat, ghi:

Nd TK 111 - Tien mat

Co TK 411 - Nguon von kinh doanh

(13) Xuat quy tien mat gtii vao tai khoan tai Ngan hang, ghi:

Nd TK 112 - Tien gtii Ngan hang

Co TK 111 - Tien mat

(14) Xuat quy tien mat mua chting khoan ngan han, dai han hoac gop von lien doanh, ghi:

Nd TK 121 - Dau tu tai chinh ngan han

Nd TK 221 - Dau tu tai chinh dai han (2211, 2212)

Co TK 111 - Tien mat

(15) Xuat quy tien mat hoac ngan phieu, ngoai te, vang, bac, kim khi quy, da quy dem di ky cUdc, ky quy, ghi:

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Nd TK 138 - Phai thu khac (Chi tiet cam co, ky cUdc, ky quy)

Co TK 111 - Tien mat

(16) Xuat quy tien mat chi cho hoat dong dau tu XDCB hoac mua skm TSCD phai

qua lip dat dau tu XDCB, hoac chi stia chtia ldn TSCD de dung vao hoat dong san xuat, kinh doanh hang hoa, dich vu chiu thue GTGT theo phUdng phap khau trti, ghi:

Nd TK 241 - XDCB dcf dang (Gia mua chua co thue GTGT)

Nd TK 133 - Thue GTGT dUdc khau trti (1332)

Co TK 111 - Tien mat (Tong gia thanh toan)

(17) Xuat quy tien mat thanh toan cac khoan nd phai tra, ghi:

Nd TK 311 - Vay ngan han

Nd TK 315 - Nd dai han den han tra

Nd TK 331 - Phai tra cho ngUdi ban

Nd TK 333 - Thue va cac khoan phai nop Nha nUdc

Nd TK 334 - Phai tra ngUdi lao dong

Nd TK 338 - Phai tra, phai nop khac

Co TK-111 - Tien mat

(18) Xuat quy tien mat sti dung lien quan den hoat dong quan ly kinh doanh, ban hang d ddn vi nop thue GTGT theo phUdng phap khau trti, ghi:

Nd TK 642 - Chi phi quan ly kinh doanh

Nd TK 133 - Thue GTGT dUdc khau trti (1331) (neu co)

Co TK 111 - Tien mat

(19) Xuat quy tien mat chi cho hoat dong san xu£t, kinh doanh phat sinh d cac

phan xUcing, to doi san xuat, ghi:

Nd TK 154 - Chi phi san xuat, kinh doanh del dang

Nd TK 133 - Thue GTGT dUdc khau trti (1331) (neu co)

(21) Xuat quy tien mat chia co ttic, Idi nhuan cho cac ben tham gia gop von, (cac

co dong, cac ben lien doanh), ghi:

Nd TK 421 - Ldi nhuan chua phan phoi

Co TK 111 - Tien mat

(22) Xuat quy tien mat thanh toan vdi ngUdi mua ve so hang da ban bi tra lai.

- Ddn vi nop thue GTGT theo phUdng phap kMu trti, ghi:

Nd TK 521 - Cac khoan giam trti doanh thu (5212- Gia ban chua co thue GTGT)

Nd TK 3331- Thue GTGT phai nop (33311- So thue GTGT cua hang ban bi tra lai)

Co TK 111 - Tien mat (Tong gia thanh toan cua hang ban bi tra lai)

- Ddn vi nop thue GTGT theo phUdng phap true tiep, ghi:

Nd TK 521 - Cac khoan giam trti doanh thu (5212 - Tong gia thanh toan cua

hang ban bi tra lai)

Co TK 111 - Tien mat

(23) Khi xuat quy tien mat nop vao Ngan hang de mci L/c nhap khau vat tu, hang hoa, ghi:

Nd TK 138 - Phai thu khac

CoTK 111 - Tien mat

(24) Doanh nghiep nop thue GTGT theo phUdng phap khau trti khi mua nguyen vat lieu sti dung ngay vao san xuat, kinh doanh hang hoa, dich vu chiu thue GTGT

theo phUdng phap khau trti bang tien m at phat sinh trong ky, ghi:

Vf du ke toan tien mat:

So" du TK 111 cua doanh nghiep tai thdi diem 28/2/2004 la: 320.000.000d Trong thang 3 nam 2004, co cac nghiep vu kinh te phat sinh lien quan den tien mat nhu sau:

1 Rut tien gtii ngan hang ve quy tien mat, so tien la: 50.000.000d (Phieu thu 50, ngay 1/3)

2 Ban hang thu bang tien mat la: 44.000.000d (Phieu thu 51, ngay 6/3) Trong

do, thue gia tri gia tang: 4.000.000d; Gia von hang ban: 32.000.000d

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3 IJng trUdc cho ngUdi nhan thau bang tien mat, so tien la: 50.000.OOOd (Phieu

8 Xuat kho hang ban thu bang tien mat, so' tien la: 22.000.OOOd Trong do: Thue

GTGT: 2.000.OOOd (Phieu thu so 55, ngay 24/3) Gia von hang ban: 16.000.OOOd.

9 Thu hoi tam ting, so tien la: 5.500.OOOd (Phieu thu so' 56, ngay 26/3)

10 Ling trUdc tien mua hang cho nha cung ca'p, so' tien la: 120.000.OOOd (Phieu chi so' 31, ngay 30/3)

Yeu cau

1 Lap dinh khoan ke toan biet doanh nghiep hach toan hang ton kho theo phUdng phap ke khai thudng xuyen va tinh thue GTGT phai nop theo phUdng phap khau trti

2 Phan anh cac nghiep vu kinh te da phat sinh vao So Quy tien mat

5.500

120.000

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