Ebook Hướng dẫn làm kế toán đơn vị chủ đầu tư bằng Excel: Phần 2

rn(>t so bdo cdo va ,.d chung tdi khdng dua vdo chinh Id nhffng bdi tap danh cho bun.[r]

PHAN 4 HLftiNG DAN TO CHLfC CHLfNG TLf KE TOAN BANG EXCEL

C H l f O N G 7

C H L fN G T i f T I E N T E

Trong chtfdng 5 va chtfdng 6, chung ta da tim hieu mot sd phtfdng phap quan

ly va ghi chep sd sach quan ly nhan stf tien ltfdng va chtfng ttf vat ttf cho cac ddn vi chu dau ttf Co rat nhien phtfdng phap tinh ltfdng va hach toan vat ttf tdn kho cac vi

du trong chtfdng 5 va chtfdng 6, chi la mot trong cac phtfdng phap tinh Tuy nhien, chung da de cap den mot sd van de can ban, dtfa ra cach td chtfc dff li§u va thong qua do giup ban co nhffng y niem tot hdn khi tao lap nhffng cd sd dff lieu rieng cua minh Trong chtfdng 7 Chtfng ttf tien te, chung ta se tiep ndi bang mot vi du dien hinh vdi nhffng thuat toan va cong thtfc m ang, nhtfng cong thtfc ma ban da lam quen trong chtfdng 5 va 6 Do la nhffng cong thtfc giup ban tinh tdng m ot nhom cac thupc tinh giong nhau Vi du, tinh tdng cac khoan chi trong ngay 01/01/2004 So vdi cong thtfc tim kiem cac dff lieu co quan he vdi nhau (nhtf ham VLO O K U PQ ma chung ta

da nghien ctfu trong chtfdng 5, V LO O K U P() ttfdng ttf lenh S E T R EL A T IO N TO trong FOXPRO hoac lenh D A T QUAN H E LA trong XTF), cong thtfc mang dtfa ra

m ot khai niem mdi: tinh tong theo nhom

Tai sao cac sd lieu ghi sd cua ban khong khdp nhau? M ot vi du dien hinh nha't la sd lieu tren sd quy (do thu quy ghi va giff) va so' lieu tren sd chi tie't tien mat (do ke toan ghi) Hai ngtfdi ghi hai sd khac nhau, cl nhffng thdi diem khac nhau vdi nhffng yeu cau quan ly khac nhau, do m et moi, quen hang ta ly do khie'n cho thu quy va ke toan luon vat va so khdp, doi chieu dff lieu cudi ngay Ne'u stf dung Excel chi de thay the viec ghi chep va tinh toan, chac chan ban van khong the an tam bdi cach lam ntfa ttf dong va ntfa thu cong do Co phtfdng phap nao giam thieu stf ghi chep, ttfc la lam cho qua trinh ghi chep chi dien ra mot lan duy nha't (thong qua chtfng ttf gdc hay chtfng ttf ke toan), sau do chtfdng trinh se ttf dong ghi sd va len bao cao tdng hdp Gia stf, ban chi can nhap cac phieu thu hay phie'u chi, sau do Excel se ddng thdi ttf dong ghi ca vao “sd q u y ” va ca “sd chi tie't tien m a t” That la mot y ttfdng tuyet phai khong cac ban! C ac ban se thay rang chi vdi nhtfng cong cu tinh toan ddn gian chung ta se ttf dong hoa qua trinh lien ke't, tdng hdp dtf lieu, lam cho dff lieu trd nen “nhat q u a n ”

7.1 Tong quail ve cdc chitng tit tien te

Khac vdi cac chtfng ttf vat ttf cac chtfng ttf tien te phan anh tinh hinh thu chi

va moi van de lien quan de'n tinh hinh tai chinh cua cac ddn vj chu dau ttf Ndi nhtf the khong cd nghTa rang, chtfng ttf tien te quan trong hdn chtfng ttf vat ttf Nhtfng d mtfc do nao do chtfng tCf tien te luon dtfdc cac ddn vi quan tam hdn dieu nay cung de hieu do gia tri cua dong tien bao gid cflng nhan thay ngay Khac vdi tien te gia tri, chat ltfdng vat ttf rat khd danh gia va trong thtfc te' nhieu ddn vi khi

3 1 4

PHAN 4 HUONG DAN TO CHlfC CHLfNG TLf KE TOAN BANG EXCEL

dinh gid lai tai san mdi biet minh bi lo, dien hinh nhat la ton kho hang kho ban, theo thdi gian gia tri hang hoa bi giam dan, nhtfng tren so sach giay td van ghi nguyen gia tri ban dau (gia nhap, gia mua) Tuy khong phtfc tap va chi tie't nhtf vat ttf hang ton, nhtfng cac chtfng ttf tien te lai doi hoi trinh do ngtfdi quan ly cao hdn Vi du, cac thu kho co trinh do van hda trung binh khong can biet ve ke' toan van cd kha nang ghi chep va lam tot nghiep vu quan ly vat ttf Nhtfng ne'u ban khong bie't gi ve he tho'ng tai khoan ke toan, cach thtfc luan chuyen chtfng ttf, cach hach toan, ke't chuyen chi phi thi ban khd cd hy vong thanh cdng

Chtfng ttf tien te, phan anh tinh hinh tai chinh, nguon vdn, dau ttf nguon vdn,

cac khoan chi phi cho dtf an, cdng trinh v.v cd ra't nhieu cac khoan muc, xem he thong tdi khodn Phan 1, can dtfdc quan ly va phan tich Trtfdc khi di sau tim hieu,

chung ta cung xem xet mot he thd'ng quan ly ke toan thtfdng dtfdc ap dung cho cac ddn vi, nha't la trong thdi ky bao cap:

1 Thu quy - Thu, chi tien va ghi sd quy

2 Ke toan thanh toan - V iet phie'u thu, hoac phieu chi

3 Ke toan cong nd - Theo doi cac khoan nd

4 Ke toan vat ttf - Phdi hdp vdi bo phan vat ttf theo ddi hang hda, tai san, vat lieu, cdng cu lao dong

5 Ke' toan tien ltfdng - Tinh ltfdng, bao hiem

6 Ke' toan tdng hdp - Kiem tra, tao cac but toan tdng hdp, ke't chuyen chi phi va lap cac bao cao tai chinh

7 Ke toan trtfdng - Chi huy va dieu hanh hoat dong

Nhtf chung la da thay, can tdi 7 nhan vien hoac nhieu hdn ntfa de lam cdng

viec ke toan? 77 at khung khiep!

N hieu ngtfd lam nhtf vay dang le ra so' lieu ke toan phai khdp nhau Nhtfng thtfc te, hoan toa n ngtfdc lai, do cdng viec bj chia nhd, nen khi cd nghiep vu phat sinh, mdi nhan v ien phu trach phan viec ciia minh lai ghi sd d nhffng thdi diem khac nhau va tn jo cach nghi “chu q u a n ” cua ngtfdi dd va day la nguyen nhan chu yeu dan de'n nhffng m au thuan khi len bao cao tdng hdp

Gia stf, thay vi stf dung phtfdng phap ghi sd neu tren chung ta ttf nghi ra md

hinh luan ch u y er chtfng ttf mdi, xem So do 7.1 He thong luan chuyen chiing tif tien tc- M o hinh nay :o diem gi khac vdi md hinh trtfdc Y ttfdng chinh d day la: can

ctf chtfng ttf ke t< 'dn hoac chtfng ttf gdc, can bo ke toan chi can nhap dff lieu mot lan duy nha't va i m ay vi tinh va sau dd van hanh chtfdng trinh tinh toan cua Excel Chtfdng trinh nay cd nhiem vu ttf dong "ghi s d ” va len cac bao cao tai chinh tdng hdp NghTa la, qua trinh nay se rut ngan thdi gian ghi sd va thuan tien khi xtf ly Tuy nhien do anh htfdng ciia phtfdng phap ghi chep truyen thdng, cac chtfng ttf ke toan thtfdng dtfdc cac can bd ke toan ghi chep sd sai va nhieu ndi

315

con bo qua nghiep vu djnh khoan tren Phieu thu, Phieu chi, hp chi tap trung co giing Ghi sd cho dung Khac vdi phtfdng phap truyen thdng, phtfdng phap sau day dtfdc goi la “Ttf dpng ghi s d ” ddi hoi ngtfcfi stf dung phai ghi chinh xac noi dung cdc nghiep vu kinh te phat sinh Muon vay ngtfdi lap phieu (hay con gpi la chtfng ttf ke' toan) phai ghi chinh xac va mo ta ky cac noi dung kinh te phat sinh va biet

cach dinh khodn tai khoan khi lap chtfng ttf De dung tdi khodn mo td cdc nghiep

vu kinh te phdt sinh, ngudi dung phdi cdn c d tren he thong bdo cdo cua Nhd nude

vd cdc don vi cap tren, ket hop vdi yeu cdu i/udn ly noi ho de lap bo md tdi khinin chi tiet sao cho chuong trinh cd the tdng hop bat ky bdo cdo ndo.

/^Chtfng ttf ke toan

• Phieu thu

• Phieu chi

• But toan )

[B a n g ma tai khoan

Bang ke chtfng ttf phat sinh tren Excel

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So do 7.1 He thong luan chuyen churng td tien m at

* Luu y, c d c dcfn vi chu d a u tu th u dn g la dcfn vi hdnh chinh s u n ghiep nhung d p du n g m d hinh ke todn dan h ch o doan h n g h ie p (xem H e thong

td i kh odn k e to dn ) N en ch e d o b d o c d o td i chinh ciin g k h d c b ie t so vdi

c d c dcfn vi hdnh chinh s u n g h iep vd doan h n gh iep Chinh vi th e no d d i

h o i ban p h d i d i sa u p h a n tich v ie c s it du n g nguon von d d u tu, n guon hinh thanh c\ ic khodn d d u tu d o vd ch i p h i th u c hien c d c d u dn, c d n g trinh

h an g m u c c o n g trinh sa o ch o c d n g ch i tie t c d n g to t Tuy nhien, d o khuon kho cu o i sa ch nen ch u ng td i c h i cd the du a ra m o t s o tru d n g h t/p dien hinh P h a n d i sa u p h a n tich h o a c ch i tie't h da nhu n g c h i tie u b d o c d o chinh la i hitng b d i ta p dan h ch o ban.

7.2 B di todn quan ly tien te

Tuy khong phtfc tap chi tiet nhtf bai toan "vat ttf", nhtfng nghiep vu tien te lai co nhtfng qui luat rieng cua nd va mang tinh song con doi vdi ddn vj chu dau ttf Trtfdc day, che do k e'to an cua chung ta thtfdng chu trong de'n “quan ly cong

3 1 6

PHAN 4 HUONG DAN TO CHLfC CHLfNG T tf KE TOAN BANG EXCEL

s a n ” (cd le vi khai niem “Nha nffdc la cua nhan d a n ”) khong de m at m at hi/ hao nhffng tai san cua nhan dan, nhffng nay van de quan ly tien te cung dffdc dat ra va c6 le ve lau dai chung ta nen lay tien te la thffdc do hieu qua cong viec (cung giong nhff hach toan ldi lo trong cac doanh nghiep) thi mdi phan anh thffc chat hi^u qua cong viec cua can bo Chffdng nay chi neu mot bai toan nho

ve quan ly chffng tff tien te, trong thffc te qui mo cua bai toan ldn va phffc tap hdn nhieu, nhffng nhffng phffdng phap sau day ban co the ap dung cho bai toan

cu the rieng cua ddn vi chu dau tff minh

Thffc ra, de hoan thien mot qui trinh quan ly ban co the thiet ke chffc nang tff dong lien ket vdi bang ludng de len dtfdc cac blit loan "phai tra cong nhan

v ie n ” Hay la lien ket dff lieu vdi Bang chffng tff vat tir de len dtfdc but toan

“gid vdn hang x u a t” hoac but toan “khau hao tai san c d d in h ” tren Bang Khau hao tai san co' dinh (xem chffdng 8 Kha'u hao TSCD) NghTa la, ban nen gop ta't

ca v ao chung cung mot B ang ti'nh Cach lam nay se tff dong hda qui trinh lien

k et dff lieu nhffng no co yeu diem la “chi dung cho mot ngffdi” va rat khd qui trach nhiem , cung nhff tim kiem loi sai do nhap lieu Phffdng phap tach ra theo chffc n3ng nhff chung ta dang nghien ctfu trong cuon sach nay la mo hinh quan

ly hien co d hau het cac ddn vi chu dau ttf Phtfdng phap nay, hay con goi la phtfdng phap kiem tra cheo, cd tfu diem giup cac bo phan kiem soat lan nhau

B a i todn dityc p h d t bieu n h il sau:

H ay dung Excel de ghi chep cdc chiing tic phdt sinh trong thdng 01/2004 ciia mot Ban quan ly d u dn X Chuong trinh cd chffc ndng tu dong len cdc so vd bdo cdo:

- So cai tdng hdp cac tai khoan tien m at va tien gtfi ngan hang

- So quy tien m at

- B ang tdng hdp ton quy theo ngay

- So chi tie't tien gtfi ngan hang, sd chi tie't cac khoan phai thu

- B ang can doi phat sinh cac tai khoan

- B ang can do'i ke toan, M au BOI-CDT

- N guon vdn dau ttf, M au B02-CDT

- Thtfc hien dau ttf theo dtf an, cong trinh , M iu F03A-CDT

- Chi phi Ban quan ly dtf an, M au F03D-CDT

- T huyet minh bao cao tai chinh, M au B04-CDT

- So dtf tai khoan phai thu khach hang, phai tra ngtfdi cung ca'p

- Td khai thue GTGT

* Ltfu v rn(>t so bdo cdo va ,.d chung tdi khdng dua vdo chinh Id nhffng bdi tap danh cho bun.

Dff kien ban dau gdm cac nghiep vu chtfng ttf phat sinh trong thang 01/2004

nhtf Bdng 7.1 C dc nghiep vu ph d t sinh trong thdng 01/2004 Sd dtf cac tai khoan

tren B ang can doi phat sinh cac tai khoan va mot sd dff kien khac

PHAN 4 HL/0NG DAN TO CHlfC CHLfNG TL/ KE TOAN BANG EXCEL

B d n g 7.1 C d c n g h ie p v u p h d t s in h tr o n g th d n g 0 1 /2 0 0 4

S 6Cttf Ng&y CT D iin gi&i TkhoAn Tkho in

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PC0005 07/01/2004 Tra tign nude sinh hoat thang

1/2003 (Minh)

PC0006 08/01/2004 Chi mua sd sach kg toan nam 2004

(SO

BT0003 15/01/2004 Don vj cap dudi ndp tien vao kho

bac

XH0002 18/01/2004 Phai thu tign ban hang theo HD 172

Phong do thi QH)

PC0014 19/01/2004 Dat bao Dau Tu va Sai Gdn tigp thi

(ST)

PC0015 20/01/2004 Thug GTGT khau trii theo HD

095504

318

PHAN 4 HU0NG DAN TO CHlfC CHLfNG TLf KE TOAN bAn g EXCEL

XH0003 22/01/2004 Phdi thu tifin bdn hang theo HD

1708 (XNCB)

PC0023 26/01/2004 Chi tra phi chuydn tign HDKT

13+14/2002

PC0024 27/01/2004 Thug GTGT kha'u trir tign dign theo

HD 074641

PC0029 29/01/2004 Thanh toan tign dign thoai thang

12/2003

BT0011 29/01/2004 <C thu chi chd xly cua H0SX thir

cho duan 1

K

12,886,140

K

1,000,000

K

513,500

PHAN 4 H l/dN G DAN t6 CHlfC CHLfNG TLf KE TOAN bAn g EXCEL

7.3 P h a n tich bai todn

Khac vdi cac bai toan ve nhan stf tien lffdng va vat ttf, bai toan tien te khong the ap dung cac cong thtfc tinh toan hoac cong thtfc quan he ma chiing ta da bie't de giai quyet Vi du, muon tinh tdng sd tien chi ra trong ngay 05/01/2004 Chung ta khong the dung cong thtfc tinh tdng SUM va quan he VLOOKUP, chung ta phai dung cdng thtfc m ang Cd the ban chtfa quen hoac chtfa bao gid stf dung dang cdng thtfc m ang do dd ban nen chu y cach stf dung chung

Chac rang ban se ngac nhien khi chung tdi phat bieu: btfdc dau tien trong qui trinh thiet ke cd sd dtf lieu chinh la viec tim hieu he thdng cac chi tieu tren cac

bao cao, ttf dd lap ra bang ma He thdng tai khoan cho Ban quan ly dtf i n X

Ndi mot cach khac, day chinh la btfdc “chuan h d a ” qui trinh dff lieu, nhd nd va thdng qua cac cdng thffc dinh san se giup ban ttf dong len cac bao cao tdng hdp nhanh va chinh xac Khi lap bang ma tai khoan can chu y m ot sd diem sau:

- Tuan thu theo he thdng tai khoan ke toan ddn vi chu dau ttf ban hanh theo quyet djnh sd 214/2000/QD-BTC ban hanh ngay 28-12-2000 cua Bo trtfdng Bo Tai chinh

- Cdn ctf theo tffng loai hinh Ban quan ly dff an ma dat ma chi tiet cho cac tai khoan Vi du, chi tiet cac tai khoan cdng nd khach hang (kem theo bang ma khach hang), chi tiet theo dff an (kem theo bang ma ten cac cdng trinh, dff an), chi tiet theo san pham (kem theo ten nhom cac san pham), chi tiet cac khoan tam ffng noi bo (kem theo bang danh sach cdng nhan vien) v.v

Cd the ndi, m ac du nha nffdc da ban hanh bang danh muc He thdng tai khoan ke toan, nhtfhg viec xay dtfng bang ma tai khoan khdng de dang chut nao Nd ddi hoi ngffdi lap bang ma phai cd kinh nghiem lam ke toan tdng hdp

va d mffc do nao dd dtfdc vi nhtf “nghe thuat lap bang ma ”

Sau khi tim hieu he thd'ng cac chi tieu, btfdc ke tiep chung ta se phan tich cach thiet ke cd sd dff lieu, cd nhieu phtfdng phap tuy theo cach td chtfc cua moi ngtfdi Tuy nhien, hien tai chung ta phan tich bai toan va phan chia thanh

cac phan he nhd theo sd do luan chuyen chtfng ttf, xem Hinh 7.1, day cung la

cach phan tich dtfdc tfu chuong nhat Gia stf, chung ta chon mot he thong quan

ly chtfng ttf tien te ddn gian nhtf sau, xem Hinh 7.2 He thong qudn l \ chung lit tien t£.

H? thong qudn ly chiing tit tien te gom m gt so bdng d a li$u sau:

• Bang ke chtfng tff phat sinh trong thang, bang ke nay tuy theo hinh thtfc

sd ke toan ma dat ten, vi du:

+ Sd nhat ky chung (theo hinh thffc ke toan N hat ky chung);

PHAN 4 HtfCfNG DAN t 6 CHtfC CHLfNG TO Kfi TOAN BANG EXCEL

+ B in g ke tdng hdp chtfng tif k d todn (theo hinh thtfc ke toan Nhat ky-So cdi);

+ Chtfng ttf ghi sd (theo hinh thtfc ke toan Chtfng ttf ghi sd)

M uc dich: lam cdn ctf ghi sd cho cdc sd ke toan va cdc bao cao tai

chinh

Cong thtfc m ang

So quy tien m gt

Ton quy

Bdng ke chiing tit J

tdi khodn

Cong thtfc mdng

• So cdi tong hyp

• So chi tiet tai khodn

• Bdng cdn doi tai khodn

• Cdc bdo cdo tdi chinh

Hinh 7.2 H$ thong qudn ly chiing tU tien t$

• So cdi tdng hdp;

M uc dich:giup ke todn doi chie'u cac tai khoan khi len bdo cao tdng hdp

B e ddn gian trong chtfdng nay chung ta chi xem xet So cai tdng hdp tien

m dt va tien gtfi ngan hang

• So quy tien m dt va bang theo doi tdn quy;

M uc dich: theo doi ltfdng tien mdt va do'i chie'u vdi thu quy.

• So chi tie't tai khoan;

M uc dich: theo doi chi tiet cac doi ttfdng quan ly B e ddn gian chung ta

chi xem xet m ot vai sd dien hinh: So tien gtfi ngan hdng, So chi tie't tai khoan phai thu cua khach hang

• B ang can doi tai khoan;

M uc dich: Ndi tdng hdp va can doi cdc khoan phat sinh trong ky bao

cao Lam cdn ctf cho cac bao cao tdng hdp

• B ang ma tai khoan;

M uc d ich : Ndi chtfa cdc ma hieu cho doi ttfdng quan ly Cung ca'p ten tai

khoan va qui chua’n cdc ddi ttfdng quan ly

• Va m ot so c ic bao cao tdi chinh quan trong khac chung ta se xem xdt trong chuong 9 Bdo cdo tdi chinh.

B e neu bat vai tro cac moi lien ket rang buoc dil lieu giffa c a t bang chung ta

tiep tuc thiet ke chi tie't hdn cac moi rang buoc, budc dau tien:

- Lap sd do luan chuyen chffng tff (xem Hinh 7.3 So do lien ket phffc tap giffa cdc “Bdng chffng tff tien t( ").

B A N G M A T A I K H O A N

Ma TK T e n t& i k h o a n

112 T ie n g d i ngan hdng

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M T K T £ n T i i khoan N(f Co

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M A T K T en ta i khoan D a u k v NO

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Con tro lien ket

K et qua tra ve Tinh tdng theo cong thffc m ang

Hinh 7.3 M q I dang lien ket phffc tap giffa cdc “Bdng chffng tff tien te "

322

PHAN 4 HUONG DAN t6 CHLTC CH0NG T t/ kM TOAN BANG EXCEL

- Btfdc ke tiefp: tao t§p tin b&ng tinh b&ng Excel va dang ky cdc sd bang ti'nh.

- L ap B ang k£ chtfng tuf phat sinh trong thang, gia stf trong vi du nay chung

ta chon hinh thtfc ke todn N hat ky chung, nhat ky nay gdm cac cot:

• s a ' g h i s d

CQt nay dung de ghi sd chi tie't cac tai khoan No se tif dong danh sd cac but todn, moi dong tren Bang ke chtfng ttf tfng vdi mot but toan Nhd no

ban chi can ghi Sd ghi sd vao sd ke toan chi tiet lap ttfc chudng trinh se

chuyen toan bo npi dung but todn sang sd chi tiet D ay chi ia mot trong cdc phtfdng phap giup ban ttf dong hoa qui trinh ghi sd ke' toan Ban co the dilng phtfdng phap ttf dien Sd chtfng ttf vao sd chi tiet va thi hanh ham VLOOKUP() de chuyen sd lieu sang sd chi tiet Nhtfng nhtf vay ra't de bi sai B an se thay ro cong dung cua CQt nay trong phan de cap den sd chi tiet

Cot S d ghi sd co kieu dtf lieu la kieu sd: N um ber

• S d thtf ttf

C6t nay dung de ghi So quy tien mat Khong nhtf sd chi tiet,

m at chi chtfa cac chtfng ttf thu chi tien m at (Phie'u thu, Phieu

chung ta phai stf dung mot CQt khdc vdi c6t S d ghi sd

C ot Sd thtf ttf co kieu dtf lieu la kieu so': Number

• Sd' chtfng ttf

B e thuan tien va phan biet cdc loai chtfng ttf ke toan, chtfdng trinh qui tfdc

d at ten viet tat cho cac loai chtfng ttf ke toan nhtf sau:

Xua't hoa ddn ban hang XH

Vi du, PC0001 la phieu chi so' 1

khong dtfdc viet la: P C I

So chiing tit dtfac danh so thtf ttf ttf nhd den ldn.

so quy tien

chi) Do do

3 2 3