Giáo trình nguyên lý kế toán ths nguyễn thị cẩm tuyền

Lich sir ra doi cua ke toan : Ke toan ra doi cung luc vdi sy hinh thanh ddi s6ng kinh xa hoi loai ngtro-i each nay nam sau ngan nam; ket qua nghien cun lich sir kinh xa hoi loai ngtroi c

Nguyen Thi Cam Tuyen

J

Trird'ng Dai hoc Dan lap Cufu Long muon khang dinh la

trung tam dao tao nguSn nhan li/c co trinh do cao cho khu vtfc

dong bang song Cdu Long de’ phuc vu cho cong cuoc cong

nghiep hoa, hien dai hoa da't nitfc thi phai nang cao cha't lirong

dao tao toan dien Mot trong nhu-ng yeu to trong yeu la doi ngu

thay co, he thong cac giao trinh va trang thiet bi day hoc.

Cung vdi cac nganh cac cap trong toan quoc dang day

nhanh tien do xay di/ng va cung co vi the trong xu the hoi

nhap, tru’dng Dai hoc Dan lap Cdu Long d£n tifng bitfc hoan

thien de dnong dau vdi nhffng thach thde do, gbp phdn dun mln

giao due dai hoc Viet Nam ddng vttng, ngang tarn khu vifc va

the gid'i.

Ke hoach xay dilng v£ mot Bo giao trinh sd dung cho cac

giang vien lam tai lieu ctf ban de giang day, cho sinh vien

nghien cdu tham khao hoc tap la nhu cau cap bach cua nha

trifd’ng.

An pham nay la giao trinh Nguyen Ly Ke Toan, Tritfng

Dai hoc Dan lap Cdu Long, do ThS Nguybn Thi Cam Tuyen

bien soan.

Lanh dao triXd-ng Dai hoc Dan lap Cdu Long tran trong

nhiing cong hien, dong gop cua Quy thay co mdl giang cung

nhu- cac thay cd can bp - giang vien cP hdu cua nha trifcfng.

ThS Nguyen Cao Dat

L

trongnha tru’dng

Tran trong gidri thieu giao trinh nay den Quy thay cd vacac em sinh vien truing Dai hoc Dan lapCdu Long

Vinh Long, thang 01 nam 2008

Q HIEU TRtfdNG

TONG QUAN KE TOAN

4

1.1 Lich sir ra doi cua ke toan :

Ke toan ra doi cung luc vdi sy hinh thanh ddi s6ng kinh xa hoi loai

ngtro-i each nay nam sau ngan nam; ket qua nghien cun lich sir kinh

xa hoi loai ngtroi cho thdy : Hach toan ke toan thuc sir xuAt hien va

co ddu hieu phat trien tir khi co sy hinh thanh chir vi6t va nganh sd

hoc so cap ma tnroc h£t la sy phat minh ra he dem thap phan va sir

dung chir so A Rap da tao ra nhung tiSn d6 edn thiSt cho sy ra doi cua

hach toan ke toan, qua nghien chu khao cd hoc thi ngiroi tada tim ra

nhirng di tich bang gom hoac sanh tren do co ghi khde nhieu tai lieu

cluing td khoang 2.000 nam tnrdc cong nguyen ngiroi dan

Babylonienne da bidt nhirng khai niem so khoi vd kd toan nhir viec

ghi chep ve trao doi hang hoa, cho vay va thidu no, hoac nhir o Ai

Cap co dai ngiroi ta da tim thay cac loai giay dung de ghi chep sy

tang giam tai san goi la giay papirus, con 6 La ma co dai thi lai tim

thay cac bang nhd bang sap dung dd ghi chep tinh toan

Qua phan tich so sanh gitra cac di vat vdi cac tai lieu kd toan hien

nay, ta co the de dang nhan thdy dac didm cua cac vat dung de ghi

chep do lan loot anh hirdng ddn cac loai sd sach chiing tir ngay nay,

chang han nhir:

Khi phan tich cac td giay papirus ngiroi ta nhan thAy ket cAu va each

sir dung cua cluing gin lidn vdi sy ra ddi cua cac td rdi hach toan

tong hop ngay nay, con ddi vdi cac bang bang sap thi ta lai phat hien

thay chiing lien quan true tiep den sy xuat hien cua sd sach ke toan

va cuoi cung la cac bang ghi chep bing g6m lai co kit ciu gin lienvoi cac to chi phieu hien nay

Luc dau ket loan chi ghi don, vao nhtrng nam cua thap nien cu6i the

ky XV (1491 - 1495), mot nha toan hoc ngubi ¥ ten la Luca Pacioli

da viet quyen sach trinh bay cac nguyen tic can ban vi mot phuongphap ghi chep cac quan he kinhtiphat sinh, goi la ghi kep Sau nayngubita goi lahethongke toan kep Cho den ngay nay chungta phai

thuanhan ring viec phat minh ra he thing ke toan kep la mot trongnhung kham pha loi lac cho su phat triin xa hoi loai ngubi

Den the ky XVI : Ke toan kep duoc phat triin va hoan thien din.Ngay nay ki toan thuc su phat triinvatrbthanhmot cbng cu khbng the thieu duoc trong nin kinh ti, dap ung theo su phat triin da dang

vanhanhchbng cua kinh ti vakhoahoc

1.2 Khai niem ke toan :

- Dicai gdc do Id mot mon khoa hoc : Ki toan la mot he thing thong tin duoc thiet lap trong cac don vi kinh ti nhim thu thap, xu ly vacung cip nhung thong tin kinh ti- tai chinh bing cac phuong phap rieng nhim lam co so cho cac quyit dinhkinhti

- Du-oi gdc do Id mot nghd nghiep: Ki toan la nghethuattinhtoan vaghi chep bing con si biiu hien gia tri (tiin te) cua tit ca cac nghiep

vukinh te phat sinhtrong don vi Cuthi :

• Ghi chep tren cac chung tu, si sach ki toan: lap chung tu di chung minh tinh hop phap vi su hinh thanh va tinh hinh su dung von vao mucdichkinh doanh, luan chuyenchung tu dung tuyen decungcip thongtin cho quan ly

• Ghi chep cac nghiep vukinhtiphat sinh thong qua he thing tai

khoan.

Theo Luqt ke todn cua Viet Nam: Ke toan la viec thu thap xii ly, kiem tra phan tick va cung cap thong tin kinh te- tai chinh dtroi hinh there gia tri, hien vat va thai gian lao dong.

Qua cac dinh nghTa vua neu, ta deu thay ke toan there hien mot qua trinh gom 3 boat dong: thu thap, xer ly va cung cap thong tin.

• Ghi chep ve nhtrng tinh trang thay doi cua cac giao dich quan

he vai nhau.

• Ghi chep phan tich nherng anh herang cua ser thay ddi ddi vdi tai san cua don vi.

1.3 Dinh nghia ke toan :

Co rat nhieu dinh nghia khac nhau vg k£ toan vi du nhtr :

Theo lien dodn todn qudc ke toan la nghe thuat ghi chep, phan loai va tong hap theo each there nhdt dinh ducri hinh there tiBn te v6 cac nghiep vu, cac str kien ma chung co it nhdt mot phan tai chinh va trinh bay ket qua cua no cho ngtroi str dung ra quyet dinh.

Theo hiep hoi k& todn My: K£ toan la qua trinh ghi nhan, do lerong va cong bo cac thong tin kinh te giup ngeroi str dung phan doan va ra quyet dinh dua tren thong tin nay.

Theo tong hoqch do ke todn Phdp duqc soqn thdo hdi hoi ddng qudc gia ve ke todn: Ke toan la mot he thong to chtrc thong tin tai chinh cho phep thu thap, sap xep, ghi nhan nhtmg thong tin ban dau dtrdi dang con so, sau do thong qua viec xer ly thong tin thick hop se cung cap toan bo thong tin thick hop vai nhu cau cua ngtrai str dung thong tin khac nhau

(i) Thu thdp: la qua trinh thu nhan nhung su kien kinh te - tai chinhmang tinh qua khu cua mottd chirc.

(ii) Xu ly thong tin thu thdp duac\ Khi thirc hien vice ghi nhan thong tinthu thap, ke toan cung dong thdi phan loai va tong hap cacsir kien kinh te- tai chinh

(Hi) Cung cdp thong tin: Vice thu thap va xu ly thong tin thu thap nham muc dich cung cdp thong tin ve tinh hinh tai chinh cho ngirdi

su dung thong tin Thong tin nay duoc thd hien dudi dang cac baocao tong hop goi la bao cao tai chinh Thong tin cung cdp tren bao cao la ketqua cua nhungsu kien kinh td - tai chinh duac tdng hop lai

1.4 Thiroc do dung trong hach loan ke toan :

Thudc do hien vdt: Do lubng cacvat phdm cung phdm chat thong qua

ky thuat can, do, dong dem(cai, chiec, kg, m,m2, m3, )

Thudc do lao dong: Xac dinh so luong vathdi gian lao dongcho mot boat dong nao do(ngay edng, gidedng, )

Thudc do hang tidn: Su dung tidn lamdon vi thdng nhdt dd phan anhtat ca cac chi tieu kinh td (don vi tidn te cua cac qudc gia : Ddng USD, Euro, )

1.5 Chiic nang cua ke toan :

Ke toan cd cac chucnangcoban sau:

(1) Chuc nang phan anh va gidm ddc : Phan anhva giam d6c mot eachlientuc va toandien cac hien tuong kinhtd tai chinh phat sinh trong quatrinh boat dong san xuat kinh doanhcua don vi

(2) Chuc nang cung cdp thdng tin : Day la chiic nang quan trong nhdt cua ke toan Thdngqua thu thap thdng tinvd cac su kien kinh td - tai

V

(iv) Cung cap thong tin so lieu ke loan theo quy dinh cua phap luat.

(iii) Phan tich thong tin, sd lieu ke loan; tham mini, dS xudt cac giai phap phuc vu yeu cdu quan tri va quyet dinh kinh te- tai chinh cua don vi ke loan.

Cung cap

du* lieu thong tinNhu cau

Hoat dong san xuat

Ngutti ra quyet dinh

chinh, xu ly thong tin va bang cac phuoitg phap khoa hoc cua minh

ke toan co the cung c^p thong tin v6 tinh hinh tai chinh, k6t qua hoat dong kinh doanh cua don vi cho cac doi tirong sir dung thong tin khac nhau de ho ra cac quyet dinh thich hop.

- Doi tac dau tif

(i) Doi tuang su dung thong tin ben trong la cac nha quan ly, di£u

hanh cong vice kinh doanh cua doanh nghiep nhu giam ddc va cac

Hifong Itfi gian tiep Cac cd quan quan ly nha nude

Moi quan he giua thong tin k£ toan cung cdp va cac d6i tuong str dung thong tin the hien qua so do sau :

(ii) Doi tuang sic dung thong tin ben ngodi la nhung nguoi cd loi fch

true tiep (cac nha dAu tu, cac chu no, ) hoac loi fch gian tiep vd tai chinh doi vdi doanh nghiep (co quan thud, khach hang, cac co quan cua chinh phu,

1.7 Doi tuong sir dung thong tin kd toan :

Ke toan duoc goi la “ngdn ngu kinh doanh” vi kd toan cd chuc nang cung cap thong tin ve tinh hinh tai chinh cua don vi cho cac ddi tuong su dung thong tin Su khac nhau trong vide ra quydt dinh cua nhung nguoi su dung thong tin tren bao cao tai chinh chia cac doi tuong su dung thong tin cua kd toan ra hai nhdm : Ben trong va hen

ngoai doanh nghiep.

Ke toan dirge chia thanh ke loan tai chinh ke toan quan tri va ke toan thue.

1.9.1 Phan theo ctoi tuong va each thuc sir dung thong tin ke toan :

1.8 Ky ke toan :

Qua trinh boat dong san xuat kinh doanh cua doanh nghiep keo dai qua nhieu nam, nhung cac nha quan ly, cac nha dau tu, ca quan tai chinh, chi yeu cau doanh nghiep cung cap cho ho nhung bao cao tai chinh theo dinh ky, do vay ke toan phai chia thoi gian boat dong theo tung ky nhat dinh nhu thang, qui, nam Nhu vay viec lap cac bao cao tai chinh theo ky thoi gian nhat dinh con goi do la ky kS toan Cac doanh nghiep thuong chon ky ke toan la mot nam, tuy nhien cung co nhung doanh nghiep cung chon ky ke toan tarn then mot thang hay mot quy de lap bao cao tai chinh, ky ke toan mot nam la 12 thang lien tuc, ky 12 thang ma doanh nghiep chon lam ky ke toan nam dugc goi la nam tai chinh Khai diem cua ky k£ toan la ddu thang bat cu dau thang nao, tuy vao doanh nghiep, co the la 1/1,1/2,1/3,1/4 nhung nen chon ky ke toan nhu the nao de ket thuc voi muc ton kho thap nhat va muc boat dong san xuat kinh doanh nhd nhat.

1.9 Phan chia linh vuc ke toan :

Doi tugng su dung thong tin ke toan rat da dang va thong tin tai chinh

ma cac doi tugng su dung cung khac nhau tuy thupc vao muc dich su dung cua tung doi tugng Do do, ke toan phai cung cap thong tin da dang de dap ung yeu cau su dung thong tin cho cac doi tugng su dung De dap ung yeu cau ve cung cap thong tin boat dong cua ke toan cung dugc phan chia thanh nhieu ITnh vuc khac nhau nhu sau:

(i) Ke todn tai chink : Theo luat ke loan Viet Nam, k£ toan tai chinh

la viec thu thap, xir ly, phan tich va cung cdp thong tin kinh t6 - tai chinh bang bao cao tai chinh cho cac doi tirong co nhu can sur dung thong tin cua ke toan.

Ke toan tai chinh cung cap nhimg thong tin cdn thiSt lien quan d£n qua trinh boat dong cua don vi cho cac doi tuong sir dung thong tin bang cac bao cao tai chinh Do do, cac bao cao nay phai tra lai duac

ba cau hoi can thiet ve boat dong kinh doanh cua don vi, cu th$ :

• Tinh hinh tai chinh hien tai cua don vi;

• Ket qua boat dong kinh doanh cua don vi trong mot ky;

• Tinh hinh thu va sir dung tien cua don vi trong mot ky.

De cung cap cac thong tin tra lai cho cac cau hoi nay, k£ toan tai chinh phai cung cap mot he thong bao cao gdm bang can ddi kl todn,

bao cao ket qua kinh doanh, bao cao lieu chuyen tien te va thuyZt minh bao cao tai chinh.

Nhu vay, de cung cap thong tin phuc vu cho yeu cau quan tri di£u hanh boat dong kinh doanh cua don vi cho cac nha quan ly, ke toan con cung cap cac bao cao noi bo goi la bao cao ke todn quan tri.

- Cac bao cao tai chinh do ke toan tai chinh cung cap dirge sir dung cho nhieu doi tirong, chu yen la ben ngoai doanh nghiep nen thong tin tren bao cao tai chinh phai de hieu, dang tin cay va duac lap theo nhimg nguyen tac chuan muc nhat dinh.

(ii) Ke todn quan tri : Theo luat k£ toan Viet Nam, ke toan quan tri la

viec thu thap, xir ly, phan tich va cung cdp thong tin kinh t£ - tai chinh theo yeu cdu quan tri va quySt dinh kinh tS - tai chinh trong noi

bo don vi ke toan.

Do do, thong tin ke toan cung cSp tren bao cao tai chinh thuang khac vbi thong tin ke toan phuc vu cho muc dich thu£ K.6 toan thu6 tlnrc sir la mot trong cac ITnh virc chu yen cua ke toan noi chung nham thirc hien cac bao cao thue va hoach dinh chinh sach thue cho dem vi.

1.9.2 Phan loai ke toan theo nnic do phan dnh thdng tin :

Ke toan dirge phan thanh ketoan tdng hap va k£ toan chi tiet

Sir khac biet nay do lai nhuan chiu thug dirge trinh bay tren cac baocao thue dirge dieu chinh bai luat va chinh sach thug Trongkhi do.lai nliuan kgtoan dirgetrinh baytrgnbao caotai chinh dirge tinh toantheo chuan muc, nguygn tic cua kg toan Ching han nhir co mot s6khoan doanh thu, thu nhap, chi phi dugc dua vao khi xac dinh Iginhuan kg toan nhimg lai bi loai ra khi xac dinh Igi nhuan chiuthug vi phamvi digu chinh viec tinh toangiua lai nhuan kgtoan va lai nhuan chiu thug hoan toan khac nhau

(Hi) Ke toan thue : Thug vai he thdng luat va cac chinh sach conhung digu chinh khac nhau doi vai mot so cac khoan muc trong kg toan dan dgn lai nhuan chiu thug khong dong nhit vai lai nhuan do

kg toan xac dinh

Cac bao cao nay cung cap nhung thong tin cAn thigt cho viec hoach dinh, danh gia, kigm soat boat dong cua dan vi chu yeu dinh huangcho tuang lai, dugc lap tuy theo ygu cau cua nha quan ly, khong phaituan theobat ky nguygn tickg toan nao Cacbao cao kgtoan quan tri

co thg la bao cao thunhap so sanh giuacac san phSm, bao cao ve dutoan ddng tign can cho nam tdi bao cao so sanh vg Igi ich cua cacchinh sach kinh doanh

(i) Ke todn tong hap :La viec sirdung cac tai khoan kS loan cdp 1 d£ phan anh va giam ddc cac d6itirong k£toan mot each t6ngquattheo nhu-ng nghiepvu kinh td phat sinhtrong doanhnghiep.

(ii) Ke todn chi tiet: La viec strdung cac tai khoan cdp2, cac s6 chitiet de phan anh va giam doc cac doi tirong k£ toan mot each ti mi,chi tiet theo yeu cau quan ly cu the doivai timgdoi tirong k£toan dadirocke toan tong hop trong cactai khoan k£toancAp 1

Ke toan tong hop va kS toan chi tidt phai tien hanh ddng then, nghTa

la khi nghiep vu kinh t6 phat sinh kg toan lap dinh khoan va can cuvao dinh khoan de ghi tong hop vaocac tai khoan cdp 1, n£u nghiep

vu nay edn k£ toan chi tiSt thi ddng thoi phai ghi vao cac tai khoancap 2 hoac cacso ke toan chi tietduocmdcho ddi tuong kd toan do

Ke toan tong hop va ke toan chi tidt co mdi quan he mat thidt vdinhau,moi quan he doduoc bidu hien la tdng sd phat sinh ben no, ben

co va tdng sd du bing tidn cua cac tai khoan cAp 2 hoac cac sd kd toan chi tidt md cho mot tai khoancdp 1 phai bing vdi sd edng phat sinh ben no, bencd va sd du cua chinh tai khoando

1.10 Yeu cau so lieu ke toan :

(i) Trung thuc : Cac thong tin va sd lieu kd toan phai dupe ghi chep

va bao cao trdn co sd cac bing chung diy du, khach quan va dung vdi thuc td vd hien trang, ban chit ndi dung va gia tri cua nghiep vu kinh td phat sinh

(ii) Khach quan : Cac thong tin va sd lieu kdtoanphai dupe ghi chep

va baocao dung vdi thuctd khdng bi xuydn tac, khdng bi bop meo

dv) ^ip thai: Cac thong tin va so lieu ke toan phai dirge ghichep vabao cao kip thai, dung hoac trubc thoi han quy dinh, khong dirgechamtre.

Cac yeu can ke toan (i),(ii),(iii),(iv),(v),(vi) noi tren phai dugc thirchiendong thoi Vi du: Yeu cau trungthirc da bao ham yen cau khach quan; yeu cau kip thoi nhirng phai dAy du, de hiAu va cd thd so sanh dirge

1.11 Doi tu'OTig ciia ke toan :

1.11.1 Khdi niem dot tu'Ofng cua ke toan :

Ke toan la mot mon khoa hoc thuoc he thongcac mon khoa hoc kinh

te, ddi tirgng nghicncun chu ydu cua kd toan laqua trinh tai san xuAt

(v) De hieu : Cac thongtin va sd lieu kd toan trinh bay trong bao caotai chinhphai ro rang, de hieu ddi vdi ngirdi sir dung Ngirdi sudung

b day dirge hidu la ngirdi cd hieu bidt vd kinh doanh vd kinhtd- taichinh, ke toan d muc trung binh Thong tin vdnhtmg vdn dd phuc taptrongbao caotai chinh phai dirge giaitrinh trong phAn thuydtminh

(vi) Co the so sdnh : Cac thong tin va so lieu kd toan giiracac ky ketoan trong mot doanh nghidp va gitra cac doanh nghidpchi cd the sosanh dirge khi tinh toan va trinh bay nhat quan Tnrdng hgp khdng nhat quan thi phai giai trinhtrongphanthuydt minh dd ngirdi sir dung bao cao tai chinh cd thd so sanh thong tin gitra cac ky ke toan giiracac doanh nghidp hoac gitra thong tin thirc hien vdi thongtin dir toan,

r

kd hoach

(Hi) Day du : Moi nghidp vu kinh te - tai chinh phat sinh lien quanden ky kd toan phai dugc ghi chep va bao cao dAy du, khdng bi bo sot

tai san gom co nhimg loai gi va phan b6

(i) Khdi niem tai san :

nhung khac voi cac mon hoc khac, k6 toan chi xem xet qua trinh tai san xuat thong qua nghien cuu tai san, nguon hinh thanh tai san (nguon von).

Tai san, nguon hinh thanh cua tai san diroc ke toan nghien ciru day du

o trang thai dong, trong su tuan hoan cua von qua cac qua trinh boat dong Ben canh do ke toan con nghien ciru cac mdi quan he kinh t6 - phap ly phat sinh trong qua trinh ton tai va boat dong cua mot don vi

ke toan, nhu vay:

Doi tirong cua ke toan la tai san thuoc so huu cua doanh nghiep va su bien dong cua tai san do trong qua trinh boat dong cua don vi.

Trong hach toan k6 toan, ngudi ta chia ddi tuong k6 toan thanh 2 mat:

Tai san la tat ca nhung ngudn luc kinh te ma don vi dang nim giu, su dung cho boat dong cua don vi, thoa man d6ng thoi cac di£u kien sau:

(i) Ve mat ket can : La xem

nhu the nao

1.11.2 Tai san theo ket cdu :

(ii)Ve mat nguon hinh thanh : La xem tai san co duoc tu dau (ngudn

tao ra tai san), viec su dung nguon do nhu thd nao.

Va tong cong tai san theo ket cau = tong cong tai san theo nguon hinh thanh.

- Co gia phixac dinh.

(ii) Phan loqi tai san theo ket cdu:

Dau tu tai chinh ngdn han : La nhixng khoan dau tir ve von nham muc dich sinh leri co then gian thu hoigoc va lai trong vdng mot nam

nhu: gop von lien doanh ngan han, cho vay ngan han, dau tir chung khoannganhan,

- Chac chan thu duoc loi ich trong tuong lai tir viec str dung cac nguon lure nay

Tien : Bao gom tien mat (tien Viet Nam, ngoai te, vang, bac, da quy, ),tien guri ngan hang kho bacvatiendang chuyen

- Don vi cd quyen so him hoacquyen kiem soatva strdung trong thoi giandai,

A- Tai san ngan han; La nhung tai san thuoc quyen so hun ctia don

vi, co thoi gian dau tu, str dung va thu hoi trong vdng mot nam Taisan nganhan bao gom:

Can ctrvao thoi gian dau tu, str dungvathu hoi,toan bo tai santrongmot doanh nghiep duoc chia thanh hai loai la tai san ngan han va taisan dai han

j

Cac khoan phdi thu ngdn han : La loi ich cua don vi hien dang bi cacddi tuong khac tarn thoi chiem dung nhu: phai thu khach hang nganhan, phai thu noi bo, tra trudc ngan han cho nguoi ban, phai thu vethue gia tri gia tang (GTGT) dau vao duoc khau tru

dtrdc du tru cho san xuat hoac cho

Hang ton kho : La cac loai tai san

kinh doanh thuong mai bao gom h^p^ipq dang di duemg,' nguyen

vat lieu, cong cu-dung cu, san pham da dang, thanh phdm, hang hoa

vahanggui di ban

Tai san ngdn han khdc : Bao gom tarn ung, chi phi tra trudc ngSnhan, the chap-ky cuoc-ky quy ngSnhan

B- Tai san dai han : la nhtrng tai san duac ddu tu co thai gian sirdung va thu hoi tren mot nam Tai san daihanbao gom :

lai san cd dinh : la nhungtu lieu lao dong co gia tri Ion vathdi gian

su dung lau dai Theo quy dinh hien hanh, tai san co dinh phai thoa man dongthai it nhat hai dieukien la (1) co thai giansu dungtir mot nam tralen va (2) co gia tri tu 10 trieu ddng tra len Theo hinh thaibieu hien, tai san co dinh duac chia thanh tai san co dinh huuhinh vatai san cd dinh vohinh

• Tai san cd dinh hin/ hinh : la nhungtai san cd dinh cd hinh thai vatchat cu the, bao gdm: nha cua, vat kien true; maymdc thiet bi; thiet bi, phuong tien van tai, truydn dan; thidt bi chuyendung cho quan ly; cay lau nam, sue vat lam viec va cho sanpham;

• Tai san cd dinh vd hinh : la nhung tai san co dinh khdng cdhinh thai vat chat cu the, the hien motso tien ma dan vi da ddu

tu, chi phi nham thu duac cac lai ich kinh te trong tuang lai nhu: quyen sir dung dat, ban quyen, bang phat minh sang chd nhan hieu hang hda, phan mem may tinh, gidy phep khai thac

va nhuang quydn,

Dau tu tai chinh dai han : la nhung khoan ddu tuvd vdn nhdm muc dich sinh Idi cothai gian thu hdi gdc va lai tren mot nam nhu: ddu tu vao edng ty con, dau tu vao edng ty lien kdt, gdp vdn lien doanh dai han cho vaydai han,

Oze khoan phai thu dai hem : la Igi ich cua dan vi hien dang bi ddi tugng khac tam thai chi^m dung, co thdi gian thu h6i tren mot nam nhu: phai thu khach hang dai han, tra triroc dai han cho ngudi ban.

Bat dong san dau tu : la bdt dong san, bao g6m: quySn su dung ddt,

nha hoac mot phdn cua nha hoac ca nha va dSt, co so ha ting do ngudi chu sd huu hoac ngudi di thue tai san theo hop ddng thue tai chinh nam giu nhim-muc dich thu loi tu vice cho thue hoac chd tang gia ma khdng phai de su dung trong san xuat, cung cip hang hoa dich vu hoac su dung cho muc dich quan ly hoac di ban trong ky boat dong kinh doanh thong thudng Bit dong san diu tu khac vdi bit dong san chu sd huu su dung.

Tai san dai han khac : bao gdm chi phi tra trudc dai han, chi phi diu ■

tu xay dung co ban do dang, ky quy - ky cuoc dai han,

1.11.3 Nguon hinh thanh tai san (ngudn von) :

(i) Khdi niem ngudn von :

Ngudn von la nhung quan he tai chinh ma thong qua do don vi cd the khai thac hay huy dong mot sd tien nhit dinh di diu tu tai san Ngudn vdn cho biit tai san cua don vi do dau ma cd va don vi phai cd nhung trach nhiem kinh ti, phap ly gi ddi vdi tai san cua minli.

(ii) Phan loqi ngudn vdn trong doanh nghiep :

Toan bd tai san cua doanh nghiep cd thi duoc hinh thanh tu hai ngudn la ngudn von chu sd him va no phai tra.

-Lai nhudn c/nrci phdn phdi: la kSt qua boat dong cua dem vi k£ loan,

trong khi chira phan phdi dirge sir dung cho boat dong cua dan vi va

la mot nguon von chu.

- Na ddi han : la cac kboan ng co thai han thanh toan tren mot nam

hoac tren mot chu ky kinh doanh nhir: vay dai han, ng dai han v6 thue tai chinh TSCE), cac khoan nhan ky quy dai han, ng do mua tai san tra gop dai han,

A- Ng phai tra : la so von vay, von chiem dung cua cac to chuc, ca nhan khac ma dan vi ke toan co nghia vu phai thanh toan Ng phai tra dirge phan loai theo thdi han thanh toan, bao g6m:

- Na ngdn han : la cac khoan ng co thai han thanh toan dudi mot nam hoac mot chu ky kinh doanh Vi du: vay ngan han, phai tra ngtroi ban, tien dat truac cua ngiroi mua, cac khoan phai tra - phai nop ngan sach nha nirac, cac khoan phai tra cong nhan vien, cac khoan nhan ky quy - ky cirgc ngin han

B- Nguon von chu: la s6 ti£n do cac nha ddu tir, cac sang lap vien dong gop hoac dugc hinh thanh tir ket qua boat dong Day khong phai la mot khoan ng va do do doanh nghiep khong co trach nhiem phai thanh toan Vai nhung loai hinh doanh nghiep khac nhau, v6n chu dugc hinh thanh khac nhau va bao gom ba loai sau :

- Von gop : la s6 tien do cac chu so him dong gop ban ddu khi thanh

lap don vi ke toan hoac dugc b6 sung trong qua trinh boat dong Cdn phan biet sir khac nhau giua v6n gop, von phap dinh va v6n dieu le Von phap dinh la so von toi thieu can co do phap luat quy dinh doi vai mot so linh vuc boat dong nhat dinh V6n dieu le la s6 v6n ma cac thanh vien sang lap cam k£t truac phap luat se buy dong vao boat dong kinh doanh.

(Hi) Gia goc : Tai san phai dirge ghi nhan theo gia goc Gia goc cuatai san dirge tinh theo so tien hoac khoan tirong dirong tien da tra,phai tra hoac tinh theo gia tri hgp ly cua tai san do vao thoi diem taisan dirge ghi nhan Gia goc cua tai san khong dirge thay doi trir khi

co quy dinh khac trongchuan mire ke toan cuthe

(ii) Hoat Hong lien tuc : Bao cao tai chinh phai dirge lap tren co so gia dinh la doanh nghiep dang hoat dong lien tuc va se ti£p tuc hoat dong kinh doanh birth thirong trong tirong lai gan nghia la doanh nghiep khong co dinh cung nhu khong bi huge phai ngimg hoat dong hoac phai thu hep dang ke quy mo hoat dong cua minh Truong hgp thirc te khac voi gia dinh hoat dong lien tuc thi bao cao tai chinh phai lap tren mot co so khac va phai giai thich co so da sir dung de lap bao cao tai chinh

(iv) Phu hop : Viec ghi nhan doanh thu va chi phi phai phu hgp voi nhau Khi ghi nhan mot khoandoanh thu thiphai ghi nhan mot khoan

- Von chu khac: bao gom cac nguon von vacac quychuyen dung cuadon vi ke toan dugc hinh thanh chu y£u tuviec phan ph6i Igi nhuan,nhu: quy dau tu phat trien, quydu phong tai chinh, quy khen thudng phuc Igi, nguon von dau tu xay dung co ban, chenh lech ty giahdidoai,

1.12.Cac nguyen tac ke toan co1 ban :

(i) Ccr so- don tich : Moinghiep vu kinh tS-tai chinh cua doanh nghiepkhi cd lien quan dentai san ng phai tra, ngudn vdn chu doanh thu,chi phi phai dugc ghi so ke toan vao thoi didm phat sinh, khong can

cu vao thoi diem thuc te thu hoac thuc te chi tidn hoac tuong duongtien Bao cao tai chinh lap tren co so don tich phan anh tinh hinh taichinhcuadoanh nghiep trong qua khu, hien tai vatuong lai

a/ Phai lap cac khoan dir phong nhung khong lap qua lan;

b/ Khong danh gia cao han gia tri cua cac tai san va cac khoan thu nhap;

c/ Khong danh gia thap han gia tri cua cac khoan no phai tra va chi phi;

(vi) Than trong : Than trong la vice xem xet, can nhic, phan doan edn

thiet de lap cac uac tinh k£ toan trong cac di<ki kien khong chdc chin Nguyen tac than trong ddi hoi :

chi phi tuong ung co lien quan den viec tao ra doanh thu do Chi phi tirong ung vdi doanh thu g6m chi phi cua ky tao ra doanh thu va chi phi cua cac ky truac hoac chi phi phai tra nhung lien quan ddn doanh thu cua ky do.

(v) Nhdt quan : Cac chinh sach va phuong phap k6 toan doanh nghiep

da chon phai dugc ap dung thdng nhdt it nhdt trong mot ky kd toan nam Truong hop co thay ddi chinh sach va phuong phap kd toan da chon thi phai giai trinh ly do va anh hudng cua su thay ddi do trong phan thuyet minh bao cao tai chinh.

d/ Doanh thu va thu nhap chi dugc ghi nhan khi cd bang chung chac chan ve kha nang thu dugc Igi ich kinh td, con chi phi phai dugc ghi nhan khi cd bang chung vd kha nang phat sinh chi phi Vi du : Khi kd khai gia tri hang ton kho, ndu gia thi trudng nhd han gia vdn thi ghi lheo gia thi trudng, ndu gia thi trudng Ion han gia von thi ghi theo gia vdn.

(vii) Trong yen : Thdng tin dugc coi la trong ydu trong truong hgp

ndu thidu thdng tin hoac thdng tin thieu chinh xac cd thd lam sai lech

1.13.2 Phuong phdp tinh gid : La phirong phap thong tin va kiem tra ve sy phat sinh va hinh thanh cua cac loai chi phi lien quan dentirng qua trinh boat dong cua donvi hay lien quan den qua trinh hinh thanh giatri tai san.

r 1.13.3 Phuffng phdp doi ung tai khodn : La phuong phap thong tin

va kiem tra qua trinh van dong cua tai san, ngudn von va cac doi tuqngkhaccua ke toan theo tirng loai rieng biet

1.13.4 Phuong phdp tdng hffp - can ddi: La phuongphapkhai quat tinhhinh tai san nguon von va ket quakinh doanh cua doanh nghiep,

1.13.1 Phu ffng phdp chung tic: La phuong phap thong tin va kiem tra ve su phat sinhva hoan thanh cuacac nghiep vu kinh te thuoc doi tuong ghi cuake toan

dang ke bao cao tai chinh, lam anh hucng den quyet dinh kinhte cuangucri sir dung bao cao tai chinh Tinh trong yeu phu thuoc vao do Ion va tinh chat cua thong tin hoac cac sai sot duoc danh gia tronghoan canh cu the Tinh trong yeu cua thong tin phai duoc xem xettren ca phuong dien dinh luong va dinh tinh Vi du: Cong ty mua may tinh 4 trieu,tai san nay ubc tinhsu dung 04 nam; theo ly thuyetthi ke toan phai khau hao trong 4 nam, song se lang phi thoi gian vakhong can thiet phai khau hao trong 4 nam vi gia tri tai san nho, khong trongy£u nen k£ toan xem tai sannay tieudungh£t mot Idn

1.13 He thong phuong phap ke toan :

De thuc hien chuc nang cua minh, ke toan da su dung mot he thbng bao gom nhieu phuong phap khac nhau, do la: phuong phap chung

tu, phuong phap doi ung tai khoan, phuong phap tinh gia va phuongphap tong hop - can doike toan

CHlfNG tCe^^SO SACK KE TOAn|e^> BAO CAO TAI CHINH

ket qua true tiep cua phuang phap nay la cac bao cao kS loan duexe cung cap cho ngudi su dung thong tin.

Moi phuong phap co vi tri, chuc nang nhat dinh, song giua chung co moi quan he chat che vai nhau thd hien a trinh tu van dung cac phuong phap Phuong phap nay lam tien de cho phuong phap kia tao thanh mot he thong phuong phap ke toan hoan chinh Cu thd, khi cd nghiep vu kinh te phat sinh phai lap chung tu dd chung minh nghiep

vu kinh te da xay ra va hoan thanh Cac nghiep vu kinh te phat sinh tren chung tu duoe phan anh vao cac sd kd toan (tai khoan) cd lien quan bang each van dung moi quan he ddi ung tai khoan Mat khac, viec ghi chep ke toan vao cac tai khoan phai duoc ghi chep bing thuoc do gia tri, do do can phai tien hanh tinh gia cac ddi tuung kd toan Cudi ky kinh doanh, mudn cd “buc tranh toan canh” vd tinh hinh tai chinh va ket qua kinh doanh cua doanh nghiep, can su dung phuong phap tong hop — can ddi ke toan de cung cap nhung thong tin tong quat nhat phan anh thuc chat hoat dong kinh doanh cua don vi tir cac sd ke toan.

TJNH GIA DOI, THONG

KE TOAN M6 hinh quan he giua cac phuong phap ke toa

1.14 Cac edng vice cua kd toan

(i) Lap chimg tu : day la co so dau tien cua edng vide kd toan nhdm

phan anh cac nghiep vu kinh td phat sinh va hoan thanh vao cac chung tu theo mau quy dinh, theo thoi gian va theo dia didm phat sinh Chung tu la co sex de ghi sd kd loan, phuong phap lap chung tu

(ii) Kiem ke : la mot cong vice can, do, dong, dem, de xac dinhso lirong va chatlirong cua cac loaivat tir, tien, t£r dodoi chi£u vdi solieu trong so ke loan nham phat hien nhung chenh lech giira so thuc

te va so ghi tren so ke toan ma cd bien phap xir ly kip then xac dinh trach nhiem vat chat cuangudi quan ly vangudi su dung tai san do

(Hi) Tinh gid cdc doi twang ke loan : nham bieu hien bang gia tri tat

ca nhung tai san cua doanhnghiep, nhd do ma moi doi tuong ke toan deu dune bieu hien cung mot thirdc do tien te de tong hop duocnhung chi tieu can thiet bang tien chang nhung cho doanh nghiep, chotungnganh ma con cho canen kinh te

lam so lieu ke toan phan anh kip thdi day du va chinh xac moi boat dong cua doanhnghiep

(vi) Ghi so kep : dung de ghi nhan mot nghiep vu kinh te phat sinhvao it nhat hai tai khoan theo dung noi dung kinh te va moi quan hekhach quan cua cac tai khoan Cac nghiep vu kinh te phat sinh trong

(v) Md tai khoan ke loan : Moi doi tuong ke toan co noi dung kinh tekhac nhau co sirton tai vavan dong khacnhau, co yeucau quan ly khac nhau nen moi doi tuong ke toan rieng biet dupe md mot taikhoan tuong ung Tai khoan la mot phuong phap ke toan dung dephan anh va giam doc mot each thudng xuyen lien tuc co he thong tung doi tuong ke toan rieng biet trong qua trinh boat dong san xuat kinh doanhcuadoanh nghiep

(iv) Tinh gid thdnh : tong hop chi phi phat sinh trong ky bieu hien bang tien de xac dinh nhung khoan chi phi nao cho loai san pham nao, giup cho doanh nghiep thay duoc hieu qua san xuat kinh doanhcua doanh nghiepminh tu do co ke hoachhagia thanh san pham hay lao vu

qua trinh boat dong san xudt kinh doanh cua doanh nghiep co noi dung kinh te nhatdinh duoc phan anh vao cac tai khoan lien quan dagiup cho viec giam d6c chatchecac boat dong kinh t£- tai chinhcuadoanhnghiep.

(vii) Lap cac bdo cdo tai chinh : Baocao tai chinh duoc tdng hop s6

lieutu cac so ke toan theo cac chi tieukinh te v6 tai san va tinh hinh boat dong san xuat kinh doanh cua doanh nghiep trong mot thoi ky nhat dinh So lieu nay giup cho cacdoanh nghiep danh gia duoc tinh hinh thuc hien ke hoach san xudt kinh doanh cua doanh nghiep d6ng thoi giup cho viec phan tich, d£ ra bien phap su dung, di6u hanh taisan mang lai hieu quacao nhdt

Cac cong viec ke toan phai duoc thuc hien dong thoi trong moi quan

he him co cua chung Lap chung tu va kiSm ke se cung c&p ddy du

kip thoi chinh xac cac nghiep vu kinh te phat sinh trong doanh nghiep, tinh gia thanh san phdm nhSm bi6u hien cac d6i tuong ke

toan bang tien de tu do ghi so kep vao cac doi tuong lien quan theo

diing quan he khach quan Fu so lieu tren so, ke toan tong hop theo cac chi tieu can thiettren bang candoi ke toan va bao cao tai chinh

- Voitinhda dangva van dongkhong ngtrng cua doi tironghach toan

ke toan, chung tir la phirong phap thick hop nhat nham ghi lai mot

CHllNG TU KE TOAN VA KIEM KE TAI

SAN TAI DOANH NGHIEP• •

Theo Didu 1, chirong III, cua QuySt dinh 167/2000/QD-BTC do BoTai chinh ban hanh ngay 25 thang 10 nam 2000 v£ "Ch6 do bao cao tai chinh" : Chung tic ke toan Id chung minh bang gidy id ve nghiep

vu kinh te- tai chinh phdt sinh va thuc su hodn thdnh, lam ca sd ghi

so ke toan Moi so lieu, thong tin ghi trong so ke toan bat buoc phdi duac chung minh bang nhicng chung tic ke toan hap phap, hap le.

Haynoi mot each ngan gon : Chung tir ke toan la nhung gidy to vavat mang tin phan anh cac nghiep vu kinh te phat sinh vahoanthanh.Thuc chat cua chung tu ke toan la nhung loai giay to da in sin theomau quy dinh, duoc su dung de ghi chep nhung noi dung vdn co cua cac nghiep vu kinh te - tai chinh phat sinh va da thuc su hoan thanh trong quatrinh hoat dong ciiadon vi, gay ra su bien dongdoi voi cac loai tai san, cacloainguon von cung nhu cac doituong ke toan khac

2.1.2 Y nghia:

Lap chung tu la khau ddu tien trong loan bocongtac kg loan ciia dan

vi, no la nhan to dau tien anh huong den chdt lirong cong tac hach

each cu the nhung nghiep vu kinh t£ - tai chinh phat sinh vao ban chirng tu

- Ve mat phap ly, chung tu la bang chung cho su hinh thanh cac nghiep vu kinh te - tai chinh thuoc d6i tuong hach loan k£ loan, lam can cu cho viec bao ve tai san cua don vi, giai quyet cac mdi quan he kinh te phap ly thuoc doi tuong hach toan k£ toan, phuc vu cho cong tackiem tra, thanh tra boat dong kinh te - tai chinh tai cac don vi

- Chung tu la phuong tien thong tin cu the cho cong tac quan ly va cong tac phan tich boat dong kinh te - tai chinh tai don vi cung nhu ben ngoai

-Chung tu gan su phat sinh cua cac nghiep vu kinh t£ - tai chinh vdi trach nhiem vat chat cua cac ca nhan, don vi cd lien quan den nghiep

vy Nhd vay, chung tu gdp phan vao viec tang cudng kidm tra noi bo gan lien vdi lai ich cung nhu trach nhiem vat chdt cua cac ddi tuong lien quan

-Ddi vdi cong tac hach toan kd toan, chung tu la co sd cho viec phan loai, tong hop cac nghiep vu kinh td - tai chinh dd vao sd kd toan dong thdi theo ddi tung ddi tuong hach toan kd toan cu thd

2.1.3 Lap chung ta ke toan :

Lap chung tu la mot phuong phap kd toan edn thiet duoc su dung dd phan anh cac nghiep vu kinh te - tai chinh da phat sinh hoac da thuc

su hoan thanh trdn gidy to theo mdu quy dinh theo thdi gian va dia diem phat sinh cu thd

»

toan ke toan.Vi vay khi lap chrnig tir kd toan can phai dam bao cac yeu cau :

- Ro rang, daydu, chinhxac, kip thdi;

- Hop le vahop phap

Dam bao duoc cac yeu cAu tren se giup cho cong tac ke toan phananh day.du, chinh xac va kip thbi moi sir bidn dong v6 tai san vanguon vontrongdon.vi, cho phep giam doc moteach lien tuc va chat che moi nghiep vu kinh te - tai chinh trong khi va sau khi phat sinhcungnhu khi dahoan thanh

Ngoai viec dam bao tinh phap ly cho s6 lieu khi ghi vao sd k£ toan, viec lap chung tir dung theo cac yeu cau tren con co tac dung gopphan ngan ngira cac hien tirong vi pham, thoat lycac chinh sach, che

do, the le ve quan ly kinht£ - tai chinh do Nhamroc ban hanh; phat hien va ngan chan kip thdi cac hanh vi tham 6, lang phi tai san cuaNha nude, cuatap the, cung c4p nhung sd lieu phuc vu cho thong tin kinh te, truyen dat va kiem tra viec thuc hien cacmenh lenh,<hithi congtactrong donvi

Moi nghiep vu kinh te - tai chinh phat sinh lien quan d£n boat dongcua doanh nghiep deu phai lap chung tir kd toan Chung tir kd toan chi lap 1 lan cho mot nghiep vu kinh td - tai chinh phat sinh Noidung chung tir kd toan phai ddy du cac chi tieu, phai rd rang, trungthuc vdi noi dung nghiep vu kinh te- tai chinh phat sinh Chu vidttren chung tir phai rd rang, khdng tdy xoa, khdng vidt tat Sd tidn viet bang chu phai khdp - ding vdi sd tidnvidt bangso

Chung tir ke toan phai duoc lap du sd lien theo quy dinh cho moi chung tir Ddi vdi chung tir lap nhidu lienphai duoc lap mot Idn cho

tat ca cac lien theo cung mot noi dung bang may tinh, may chir hoacviet Idng bang gidy than Truong hop dac biet phai lap nhi^u liennhung khong th6 vi6t mot lAn tdt ca cac lien chung tu thi cothe vidthai lan nhung phai dam bao thdng nhdt noi dung va tinh phap ly cuatat ca cac lienchung tir.

Cac chung tir ke toan duoc lap bang may vi tinh phai dam bao noi dung quy dinh chochirngtir k£ toan

Chu ky cua ngudi dimg dau doanh nghiep (Tong Giam d6c, Giamdoc hoac ngudi dupe uy quySn), cua k£ toan truong (hoac ngudi dupe uy quyen) va ddu dong tren chirng tir phai phiihop vdi mauddu

va chu ky con gia tri da dang ky tai ngan hang Chu ky cua k£ toanvien tren chirng tir phai gidng chu ky dadangky vdi kd toan truong

Ketoan truong (hoac ngudi dupe uy quyen) khongdupe ky “thira uy quyen cua ngudi dung dau doanh nghiep Ngudi dupe uy quydnkhong dupeuy quyen laichongudi khac

Ho va ten, chir ky cua ngiroi lap, nguai duyet va nhirng ngudi colien quan den chung tir.

Cac doanh nghiep phai mo s6 dang ky mdu ch£r ky cua thu quy, thukho,cacnhanvien ke toan ke loan truong (va ngudi duoc uy quySn), Tong Giam doc (va ngudi duoc uy quy6n) S6 dang ky mlu chu ky phai danh sd trang, dong ddu giap lai do Thu truong don vi (hoac ngudi duoc uy quySn) quan ly d<B tien ki^m tra khi cdn Moi ngudi phai ky bachuky mdu trong s6 dangky

Nhung ca nhan co quygn hoac duoc uy quy£n ky chung tu, khdngduoc ky chung tu ke toan khi chua ghi hoac ghi chua du noi dung chung tu theo trach irihiemcua ngudi ky

2.1.5 Cac thanh phan co' ban cua chung tir kl toan

Theo Dieu 17 cua Luat Ke toan, chungtu k6 toan phai cd ddy ducacyeu tosau :

■ Ten goi va so hieu chung tu;

- Ngay thang nam lap chungtu;

‘IS? gQi’ d’a chl cda do-n v! Me ca nhan lap chung tu;

- Ten goi dia chi cua don vi hoaccanhannhan chung tir;

- Noi dung nghiepvu kinh td - tai chinh phat sinh;

- So luong, don gia va so tien cua nghiep vu kinh t£- tai chinh ghi bang so; (tdng s6tien cua chung tir thu, chi tidn ghi bang sd va bangchu);

b Ngay, thdng, ndm lap chung tu ke todn

-Ten chung tu la mot cum tu thuong the hien noi dung khai quat cua nghiep vu kinh te - tai chinh phat sinh.

Ngoai ra, ngay thang nam tren chung tu con co y nghia hit sue quan trong trong cac vu tranh chap phap ly.

c Ten dia chi cua cac ben lap va nhdn chung tic kd todn

Yeu to nay lam co so cho viec xac dinh trach nhiem vat chdt d6i voi nghiep vu kinh t£ - tai chinh phat sinh Dong thoi la co so cho viec xac minh, doi chieu va kiem tra ve cac nghiep vu kinh te- tai chinh khi co tranh chap xay ra.

Ngoai nhung noi dung chu yeu ke tren chung tu ke loan co th£ co them nhung noi dung khac tuy theo loai chung tu Vi du nhu:

a Ten va so hieu chung tu ke todn

Vi du : Nhin vao "Hoa don ban hang" ta co the nhan thay noi dung khai quat cua nghiep vu la nham chung minh mot nghiep vu ban hang

da phat sinh, chu khong phai la mot nghiep vu thu chi ti£n te.

- So hieu chung tu thuc chat la s6 thu tu chung tu Viec thiet k£ so hieu chung tu phai tuan theo nhung quy dinh cu th£ d6i voi tung nganh nghe, tung ITnli vuc boat dong cua don vi va lung loai nghiep

vu kinh te- tai chinh phan anh tren chung tu.

Ngay thang nam lap chung tu la cac ySu to xac dinh v£ thoi gian, thu tu nghiep vu kinh te- tai chinh phat sinh, day cung la mot y£u t6 quan trong phuc vu cho viec quan ly chung tu va thanh tra tai chinh.

- Thucrc do hien vat la don vi do lirong diroc quy dinh chfnli thirc cua Cong hoa Xa hoi Chu nghTa Viet Nam.

- Thiroc do don vi thoi gian lao dong

Don vi tinh sirdung trong ke toan phai dung theo quy dinh cua qu6cgia:

-Thirocdo gia tri (tien te)la dong Viet Nam kyhieu qudc giala" d",

ky hieu quoc te la "VND" Trong truong hop nghiep vu kinh t6- taichinh phat sinh la ngoai te phai ghi theo nguyen te va ddng Viet Nam theo ty gia hoi doai thirc t£ hoac quy d6i theotygia hdi doai do Ngan hang Nha niroc Viet Nam cong bd tai thoi diSm phat sinhnghiep vu

d Noi dung kinh ciia chung tic loan

Day la mot trong nhung yeu to co ban nhat cua chung tir Noi dung kinh te cua chung tir chinh la noi dung cua nghiep vu kinh t$ - tai

r chinh phat sinh, no co tac dung giai thich ro hon ve y nghTa kinh t£cua nghiep vu, tao diSu kien thuan loi cho viec kiem tra, thanh tra tinh hoply cua chung tir

Noi dung nghiep vu kinh te - tai chinh tren chung tir phai diroc dien dat ngan gon, ro rang bang chir vi£t, khong duoc vi£t tit,khong diroc tay xoa, sira chua, tir ngu phai thong dung va de hiSu

c Chi tieu so hccmg, dem gid, so tien va don vi tinh

La yeu to co so de hach toan ke toan va cung la co so cho thanh tra kiem tra Tuy theo tinh chat chung tir ma chi tieu gia tri, s6 luong duoc bieu hien co khi ca bang chu va bing s6 co kern theo don vi tinh

+ Chi tieu ban hang;

+ Chi tieu tien te;

+ Chi tieu TSCD.

+ Chi tieu lao dong tien lirong;

+ Chi tieu hang ton kho;

f Ho va ten, chic ky cua ngicai lap, ngicai duyet vd nhimg nguai cd lien quan den chung tic:

Moi nghiep vu kinh te - tai chinh phat sinh thirong gan lien vcri viec thay doi trach nhiem vat chat cua doi tirong nay sang d6i twang khac, cua bo phan nay sang bo phan khac, do do chung tu k£ toan phai co

it nhat hai chu ky cua cac ben lien quan.

Yeu to nay nham dam bao tinh phap ly va gin li£n trach nhiem vat chat trong tung nghiep vu kinh te - tai chinh phat sinh.

Nhung chung tu ki toan thi hien mdi quan he giua cac phap nhan kinh te vai nhau nhat thiet phai co chu ky cua nguai co tham quyen (Giam doc, ke toan truang, )

Song, de thuan tien trong thuang dung, nguai ta phan loai chung tu

theo nhieu tieu thuc khac nhu :

2.1.6 Phan loqi chung tic kd toan :

Theo Quydt dinh so 15/2006/QD-BTC ngay 20 thang 03 nam 2006 cua Bo Tai chinh vd viec ban hanh Che do K6 toan doanh nghiep thi

he thong bieu mau chung tu ke toan ap dung cho cac doanh nghiep,

gom 5 chi tieu :

b Phan loqi theo dia diem lap chung tir

Vi du : Hoa don kiem phieu xuat kho, lenh chi kiem phieu chi, Cach phan loai nay nham giup cho ke toan vien lira chon va sir dung chung tir hap ly, phii hop vai cong dung ciia tirng loai chung tir.

Can cii vao cong dung, chung tir duac chia thanh chung tir menh lenh, chung tir chap hanh, chung tir lien hop.

a Phan loqi theo cong dung

* Chung tif chap hanh la loai chung tir bieu thi mot nghiep vu kinh te- tai chinh da duac thuc hien va da hoan thanh (xac minh chung tir menh lenh da dupe thuc hien) Thong qua chung tir nay, co the nhan thay dupe mire dp thuc hien, ddng thai bi£u thi ca trach nhiem vat chat ciia cac chu the lien quan trong viec thuc hien nghiep vu do Loai chung tir nay chung minh cho cac nghiep vu kinh te - tai chinh

da phat sinh lam can cu de ghi so ke toan Nhung de dam bao tinli phap ly, no thubng phai co chung tir menh lenh dinh kem theo.

Vi du : Phieu xuat kho, phieu nhap kho, phieu chi phieu thu,

* Chung tit’ lien hop la loai chung tir ket hop nhidu loai chung tir thanh mot chung tir.

* Chitng tic menh lenh la nhung chung tir chuyen tai cac quy£t dinh

ciia chu the quan ly, no bieu hien chi thi cho mot nghiep vu kinh t6 can phai thuc hien, nhung chung tir nay chua chung minh dupe nghiep vu kinh te- tai chinh da phat sinh hay chua, khong dupe dung

lam can cu de ghi so ke toan.

Vi du : Lenh chi tien, lenh xuat kho,

Vidu: Hoa don banhang, bien ban ban giao tai san

c Phan loai theo im'fc cto khai qucit cua tai lieu ghi tren chung tic

Theo dia diem lap chung til, ngirai ta chia thanh chungtu ben trong(noi bo) va chung tu ben ngoai Trong do:

Cach phan loai nay tao dieu kien thuan lai cho viec kiem tra, doi chieu

va xu ly cac nghiep vu kinh te - tai chinh, phan biet muc do quan tam khac nhau trong viec kiem tra doi chieu vdi tung loai chung tir

* Chimg tir ben ngoai la loai chung tu cua don vi ke toan, nhungduqc lap tai cacdanvi khac Thong thuong la cac chung tu lienquan den viec thu mua hang hoa, dich vuhoac cac loai tai san Chang han:Hoa don mua hang, hoa don thanh toan van chuyen thue ngoai,

* Chung tir ben trong la loai chung tu duac lap trong pham vi dan

vi, to chuc ke toankhongphu thuoc vao dac diemcua nghiepvu kinh te- tai chinh phat sinh Co mot so chung tir ben trong chi lien quanden cac nghiep vu kinh te- tai chinh giai quyet trong noi bo don vi.Chang han: Phieu xuat vat tu cho phan xuang san xuat, bang kethanh toan luong, bien ban kiem ke noi bo, Mot bo phan khac cuachung tir ben trong duac lap tai don vi ke toan, nhung giai quyet cac moi quan he kinh te vdi cac don vi ben ngoai

Theo muc do kliai quatcua tai lieu ghi tren chung tir, chung tir duacchia thanh chung tirbandau va chung tir tong hap

* Chirng tir ban dau con goi la chung tu goc la nhung chung tir duac lap khi nghiep vu kinh te - tai chinh phat sinh va hoan thanh,.Chirng goc co day du gia tri va hieu luc phap ly doi vdi cong tac ketoan vaquan ly

- Chung tu ve vat tir;

- Cac chirng tu khac

- Chung tu ve tieu thu hang hoa;

- Chung tu ve thanh toan: thanh toan vcri ngan hang, vdi ngan sach nhanude, vdi cong nhan vien,;

- Chung tu vetai san cd dinh

d Phan loai theo noi dung nghiep vu kinh te ghi tren chung tic

Theo noi dung cua nghiep vu kinh td phan anh tren chung tu, hethong chung tu dugc chia thanh nhieu loai, chinghan :

- Chung tuve tienmat;

Chung tutong hop khdng cd y nghTa phap ly, chi dugc xem lacong

cu thong tin Neu khdng cd chung tu gdc kem theo thi khi cd tranhchap, chung tir tong hop khdng cd y nghTa phap ly chung minh chonghiep vu kinh te- tai chinhda phat sinh

Vi du : Bangke chung tir, bang tong hgp chung tir,

Cach phan loai nay giup cho viec lua chon chung tir trong cong tac

ke toan cung nhu trong congtacthanh tra, kidm tra

Vi du : Hoa dan ban hang, phieuxuat kho, phidu thu,

* Chirng tic tong hop dugc xem la phuang tien tdng hgp cac nghiep

vukinh te- tai chinh phat sinh ciing loai, nhSm giam nhe khdi luong cong tacghi so ketoan

Theo each phan loai nay, chimg th duoc chia thanh chung th binh thirong va chhng th c£p bach.

Cach phan loai nay tao thuan loi cho viec liru trh chimg th va xac dinh thdi han lirutrh cho thng loai chhng th

e Phan loai theo tlnh cap bach cua thong tin trong chung tir

* Chimg tif binh thu frng la loai chhng th chha dung nhhng thongtin binh thirongvenghiep vukinh te - tai chinh phat sinh

*Chimg tic cap bach laloai chhng thchhadung nhhngthong tin v£ cac nghiep vu kinh te- tai chinh co tinh thdi su hoac cac nghiep vu dien bien khong binh thirongcan phai coeach xhly ngay

Vi du : Vattu sh dung vuot dinh mhc, giay bao thanh toan ti$n vayqua han,

2.1.7 Dich chimg tic ke toan ra tieng Viet :

Cac chimgth ke toan ghi bangtieng nude ngoai, khi sh dung d£ ghi

so ke toan d Viet Nam phai duoc dich ra tieng Viet Nhhngchhng th

it phat sinh hoac nhieu lan phat sinh nhung cd noi dung khong gidng nhau thi phai dich toan bo noi dung chhng th ke toan Nhhng chhng

th phat sinh nhidu lan, cd noi dung giong nhau thi ban ddu phai dich toan bo, th ban thh hai trd di chi dich nhhng noi dung chu ydu nhu: Fen chhng th, ten don vi va ca nhan lap, ten don vi va ca nhan nhan noi dung kinh te cua chhng th, chhc danh cua ngudi ky tren chhng

Cach phan loai nay giup cho viec theo doi kip thdi tinh hinh bidn dong tai san nguon hinh thanh tai san cua don vi Th do nhanh chdng

cd quyet dinh xh ly kip thdi,- thfch hop ddi vdi cac nghiep vu bitthirong

tieng Viet phai dinh

tir, Ngirdi dich phai ky, ghi ro ho ten va chiu trach nhiem v£ noi dung dich ra tieng Viet Ban chung tir dich ra 1’"

kem vdi ban chinh bang tieng nude ngoai

2.1.8 Sii’ dung, qudn ly, in vd phdt hdnh bieu

todn :

Tat ca cac doanh nghiep deu phai sudung thdng nh4t mau chung tir

ke toan quy dinh

- Bieu mdu chung tic todn hdt buoc: do Bo Tai chinh phat hanhquy dinh noi dung, kSt c^u cua mau ma dun vi ke toanphai thuc hiendung ve bieu mau, noi dung, phuong phap ghi cac chi tieu va apdungthongnhdt cho cac don vi k£toan hoac timg don vi ke toan cu the vacac doanh nghiep phai ap dung theo ma khong duoc phep sira d6i,thudng ap dung cho cac nghiep vu kinh t£ giua cac phap nhan hoaccac nghiep vukinh teco yeu cSu quan ly chat che (hoa dunban hang, sec, tin phiSu, cd phidu, bien lai thu tidn, ve thu phi- le phi )

- Bieu mdu chung tic ke todn hudmg ddn: nha nude chihudng din cac chi tieu quan trong, cac doanh nghiepcd thd mua sin hoac tu thidtkemau, tu in, don vi ke toan cd thd bd sung them chi tieu hoac thay ddi hinh thuc maubieu cho phu hop vdi viec ghi chep va yeu ciu quan ly cua don vi, nhung phai dam bao cac noi dung chu yeu cua chung tuquy dinh tai Bieu 17 Luat Ke toan, thudng ap dung trong cac thong tinhach toanndi bd (Phieunhap kho, phidu xuat kho, )

2.1.9 Chung tir dien tir:

Chung tir dien tir phai cd du cac ndi dung quy dinh cho chung tir ketoan va phai duoc ma hoa bao dam an toan du lieu dien tir trong quatrinh xirly, truyen tin va luu tru Chungtir dien tirdungtrong kdtoan

man chirng tir ke