Lythuyet Hachtoan

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CHNG 1
OI TNG, NHIEM VU VA PHNG PHAP CUA KE TOAN

1.1 Khai niem ve ke toan
Co rat nhieu khai niem khac nhau ve ke toan; tuy nhien can nhan thc rang
ke toan va la mot mon khoa hoc va la mot nghe nghiep quan ly e hieu ke toan.
Theo mot so tac gia nc ngoai th:
- Ke toan la mot dien trnh ghi chep o lng va bao cao cac tai lieu tai
chnh lien quan en hoat ong kinh te cua mot so to chc e dung vao ieu hanh
quyet nh.
- Ke toan la viec tap hp nhng hoat ong e ghi lai, phan loai, trnh bay
mot cach co y ngha nhng giao dch va cong viec tai chnh cua mot thc the kinh
te trong mot ky han tai chnh, hn na, ke toan cung cap nhng s o phan tch va
giai thch nhng thong tin kinh te.
Theo ieu le to chc ke toan Nha nc Viet Nam: Ke toan la cong viec ghi
chep, tnh toan bang con so di hnh thc gia tr, hien vat va thi gian lao ong,
chu yeu di hnh thc gia tr e phan anh, kiem tra tnh hnh van ong cua cac
loai tai san, qua trnh va ket qua hoat ong san xuat kinh doanh, s dung von va
kinh ph cua Nha nc, cung nh tng to chc, x nghiep.
Hay Ke toan la cong viec tnh toan, ghi chep bang con so bieu hien gia tr
tien te tat ca cac nghiep vu kinh te phat sinh trong cac n v c quan x nghiep.
1.2 oi tng cua ke toan
Mot doanh nghiep khi thc hien viec san xuat kinh doanh cua mnh th se phat
sinh cac nghiep vu kinh te, cac nghiep vu kinh te nay lam anh hng en tnh hnh
tai chnh cua doanh nghiep. Ke toan se ghi chep nhng phat sinh nay chu yeu bang
thc o tien te; ben canh o, ke toan con s dung thc o hien vat va thc o
lao ong e ghi chep.
Mot doanh nghiep muon tien hanh hoat ong san xuat kinh doanh th phai co
nhng tai san nhat nh nh nha xng, may moc thiet b, nguyen vat lieu, tien,
nhng tai san nay eu tnh ra gia tr bang tien. Tat ca nhng tai san cua doanh
nghiep c bieu hien bang tien, ke toan goi o la von kinh doanh cua doanh
nghiep. Ke toan quan sat, o lng, ghi chep va phan anh bien ong cua tai san
bieu hien bang tien tc la von kinh doanh cua doanh nghiep khi cac nghiep vu kinh
te phat sinh. Nh vay, von kinh doanh chnh la oi tng cua ke toan.
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1.2.1 Von kinh doanh
Von kinh doanh la toan bo tai san cua n v c s dung vao hoat ong san
xuat kinh doanh va c bieu hien bang tien. oi vi mot doanh nghiep von kinh
doanh co 2 ac iem sau:
Ton tai di nhieu hnh thai vat chat khac nhau va c hnh thanh t nhieu
nguon goc khac nhau.
Do o, e quan ly va s dung von kinh doanh can phai phan loai von kinh
doanh.
1.2.2 Phan loai von kinh doanh
Can c vao 2 ac iem c ban cua von kinh doanh, chung ta tien hanh phan
loai von kinh doanh theo 2 tieu thc: hnh thai ton tai cua tai san va nguon goc hnh
thanh cua tai san.
1.2.2.1 Phan loai von kinh doanh theo hnh thai ton tai cua tai san
Theo cach phan loai nay, von kinh doanh c chia lam 2 loai: Von ngan han
va von dai han. Trong o, von ngan han la bieu hien bang tien cua tai san ngan
han; von dai han la bieu hien bang tien cua tai san dai han. Cu the bieu hien di
cac loai tai san sau:
+ Nha ca, may moc thiet b, kho tang, phng tien van tai
+ Bang phat minh, sang che, nhan hieu hang hoa, quyen phat hanh
+ Cong cu, dung cu
+ Nguyen, nhien, vat lieu
+ Ban thanh pham, san pham d dang
+ Thanh pham, hang hoa
+ Tien mat, tien gi ngan hang
+ Cac khoan au t
+ Cac khoan phai thu
Tai san dai han la nhng tai san thuoc quyen s hu cua doanh nghiep, co
thi gian s dung, luan chuyen, thu hoi von tren 1 nam (Lu y: Viec phan loai va
sap xep tai san dai han con phu thuoc nhieu ieu kien cu the theo cac quy nh
hien hanh) .
Tai san dai han cua doanh nghiep bao gom tai san co nh hu hnh, tai san co
nh vo hnh, tai san co nh i thue tai chnh, cac khoan au t dai han va cac tai
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san dai han khac. V du nh: nha xng, van phong, may moc thiet b, phng tien
van tai, thng hieu san pham,
Tai san ngan han cua doanh nghiep la nhng tai san thuoc quyen s hu cua
doanh nghiep , co thi gian s dung, luan chuyen, thu hoi von trong mot nam hoac
mot chu ky kinh doanh; ke ca mot so tai san co thi gian s dung tren mot nam
nhng cha hoi u cac ieu kien xep loai la tai san dai han.
Tai san ngan han cua doanh nghiep bao gom von bang tien, cac khoan au t
tai chnh ngan han, cac khoan phai thu, hang ton kho va cac tai san lu ong khac.
V du nh: cong cu, dung cu, nguyen vat lieu, hang hoa, tien mat, tien gi ngan
hang, cac khoan au t ngan han, cac khoan phai thu,
Phan loai theo tieu thc nay cho thay Tai san cua doanh nghiep gom nhng
loai nao, moi loai la bao nhieu; thong qua o, anh gia tnh hnh s dung von cua
doanh nghiep; can c vao ty trong s dung von co the nhan biet c loai hnh hoat
ong cua doanh nghiep.
1.2.2.2 Phan loai von kinh doanh theo nguon goc hnh thanh tai san
Theo cach phan loai nay, von kinh doanh bao gom cac nguon von nh:
+ Do Nha nc cap, co phan, lien doanh lien ket
+ Li nhuan cha phan phoi
+ Cac loai quy chuyen dung (quy au t phat trien, )
+ Von vay
+ Cac khoan phai tra
N phai tra la khoan n phat sinh trong qua trnh hoat ong san xuat kinh
doanh ma doanh nghiep phai tra, phai thanh toan cho cac chu n; bao gom cac
khoan n vay, phai tra ngi ban, phai nop nha nc, phai tra cong nhan vien,
ay la nguon von tam thi ma doanh nghiep co the s dung hp phap mot thi
gian nhng sau o bat buoc phai thanh toan lai cho ngi chu s hu tai san o. N
phai tra c chia ra N ngan han va N dai han. Trong o, N ngan han la khoan
n doanh nghiep co trach nhiem thanh toan trong vong 1 nam; N dai han la khoan
n doanh nghiep co trach nhiem thanh toan tren mot nam.
Von chu s hu la nguon von ban au, quan trong do chu s hu doanh
nghiep bo ra e tao nen cac loai tai san nham thc hien cac hoat ong san xuat
kinh doanh;ngoai ra von chu s hu con c bo sung them trong qua trnh hoat
ong cua doanh nghiep. ay la nguon von san xuat kinh doanh lau dai cua doanh
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nghiep va khong phai cam ket thanh toan. Von chu s hu khong phai la mot
khoan n.
Von chu s hu bao gom: Von ong gop cua cac nha au t e thanh lap hoac
m rong doanh nghiep; Von c bo sung t ket qua hoat ong san xuat kinh
doanh cua doanh nghiep; Cac khoan chenh lech do anh gia lai tai san, chenh lech
ty gia cha x ly va cac quy c hnh thanh trong hoat ong kinh doanh,
Phan loai theo tieu thc nay cho thay Von kinh doanh cua doanh nghiep c
hnh thanh t nhng nguon nao, moi nguon la bao nhieu, pham vi s dung cua tng
nguon o e thuan tien cho viec s dung vo n kinh doanh.
1.2.2.3 Moi quan he gia hai cach phan loai tren
Phan loai nh tren la da vao 2 tieu thc khac nhau e phan loai cung mot
oi tng la Von kinh doanh, do o, ta co:
Tong cong tai san =Tong cong nguon von
V du1: Mot ngi co so tien 1 000 000 em i mua sam tai san, trong o:
- Nguon hnh thanh: e danh trong thi gian qua 500 000; Thng 300 000;
Thu nhap phu 200 000
- Tai san co c: Ban ghe 200.000; Chen bat 100.000; Nem ging
700.000
V du 2: Doanh nghiep co 100 trieu Von kinh doanh, trong o:
Phan loai theo hnh thai ton tai cua Tai san Phan loai theo Nguon goc hnh thanh
TSC: 45 trieu Nguon von nha nc cap: 70 trieu
Nguyen vat lieu: 10 trieu Vay ngan han: 20 trieu
Thanh pham: 14 trieu Phai tra ngi ban: 2 trieu
Tien gi ngan hang: 23 trieu Li nhuan cha phan phoi: 8 trieu
Tien mat: 6 trieu
Phai thu khach hang: 2 trieu
1.2.3 Tuan hoan von kinh doanh
Trong mot doanh nghiep ang hoat ong, von kinh doanh luon bien oi ca ve
hnh thai va gia tr, s bien oi nay theo mot quy luat nhat nh goi la tuan hoan
von kinh doanh.
Trong nhng doanh nghiep khong giong nhau, von kinh doanh tuan hoan qua
nhng giai oan khac nhau. Qua trnh tuan hoan cua von mot mat tao ra san pham
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hoac lu thong hang hoa; mat khac lai la qua trnh hao ph lao ong song va lao
ong vat hoa trong san xuat va lu thong. Do o, ke toan can phai phan anh c
nhng hao ph lao ong nay nham thuc ay viec tiet kiem trong kinh doanh; t o,
nang cao hieu qua cua hoat ong kinh doanh.
Tom lai, oi tng cua ke toan la von kinh doanh, s tuan hoan von kinh
doanh va nhng hao ph lao ong phat sinh trong qua trnh san xuat hoac lu thong.
1.3 Nhiem vu ke toan
1.3.1 Bao ve tai san cua doanh nghiep
Tai san cua doanh nghiep co the do nhieu nguon hnh thanh nh cua Nha
nc, tap the hay ca nhan do vay, tai san nay phai c bao ve bang nhieu bien
phap khac nhau, song bien phap bao ve tai san chat che va hu hieu nhat la s
giam oc cua ke toan. V vay, nhiem vu au tien cua ke toan la phai tnh toan
phan anh ghi chep chnh xac so thc co, tnh hnh luan chuyen, tnh hnh gi gn s
dung cac loai vat t va von bang tien doanh nghiep.
1.3.2 Phan anh va giam oc tnh hnh thc hien ke hoach kinh te tai chnh cua
doanh nghiep
Cac doanh nghiep khi tien hanh san xuat kinh doanh eu phai lap ke hoach va
lap d toan cho hoat ong san xuat kinh doanh cua mnh. Trong qua trnh hoat
ong, cac nha quan ly phai thng xuyen xem xet tnh hnh thc hien ke hoach va
d toan o. Co nhieu cach e xem xet tnh hnh nay nhng hay nhat van la thong
qua so lieu ke toan, oi chieu gia so lieu ke toan va so lieu ke hoach e cac nha
quan ly co the thay c tnh hnh hoat ong san xaut kinh doanh cua doanh nghiep
mnh; t o co bien phap cu the cai tien hoat ong san xuat kinh doanh cua doanh
nghiep.
1.3.3 Phan anh va giam oc viec chap hanh chnh sach, che o kinh te, tai
chnh cua Nha nc
Cac doanh nghiep hoat ong tren c s phai ton trong luat phap, chap hanh
chnh sach, che o kinh te, tai chnh cua Nha nc at ra. Do vay thong qua so lieu
ke toan co the tham tra xem doanh nghiep co ton trong thc hien ung chnh sach,
che o kinh te tai chnh khong? T o thuc ay doanh nghiep phai tnh toan t m,
tiet kiem cac khoan chi ph, tnh toan chnh xac cac khoan thu nhap va ket qua lai
lo cua doanh nghiep trong tng thi ky; qua o cung co va tang cng trach nhiem,
quyen han trong viec ieu hanh hoat ong san xuat kinh doanh cua doanh nghiep.
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1.3.4 Phat hien kha nang tiem tang trong doanh nghiep
So lieu ke toan cung cap c tnh hnh hoat ong san xuat kinh doanh thc te
cua doanh nghiep mot thi ky nao o, qua so lieu nay cac nha quan ly phan tch
c tnh hnh hoat ong san xuat kinh doanh o thay c nhng mat manh, mat
yeu cua doanh nghiep, nhng kha nang tiem tang cua doanh nghiep e t o khai
thac nhng kha nang nay, at ra nhng bien phap co hieu lc e ay manh moi
hoat ong san xuat kinh doanh cua doanh nghiep.
1.4 Cac cong viec cua ke toan
e phan anh va giam oc oi tng cua mnh, ke toan thc hien cac cong
viec sau: Lap chng t Kiem ke Tnh gia cac oi tng ke toan Tnh gia
thanh M tai khoan Ghi so kep Lap bao cao tai chnh.
1.4.1 Lap chng t ke toan
Lap chng t la c s au tien cua cong viec ke toan. Lap chng t la cong
viec cua ke toan phan anh cac nghiep vu kinh te phat sinh vao cac mau bieu quy
nh, co s chng thc cua nhng ngi lien quan, theo thi gian va a iem phat
sinh nghiep vu. Chng t la c s e ghi so ke toan, phan anh kp thi, ay u va
chnh xac moi hoat ong cua doanh nghiep; ong thi ay cung la c s e giai
quyet oi s tranh chap, khieu to neu co (tc chng t co tnh phap ly).
1.4.2 Kiem ke
Kiem ke la mot cong viec cua ke toan, dung cac bien phap can, o, ong,
em, e xac nh so lng va chat lng thc te cua cac loai vat t, von bang
tien, t o oi chieu vi so lieu tren so ke toan nham phat hien cac khoan chenh
lech gia so thc te va so lieu tren so e co bien phap ieu chnh va x ly kp thi.
Thong qua kiem ke se gop phan bao ve tai san, nang cao tnh chnh xac cua so lieu
tren so ke toan va thuc ay viec s dung von kinh doanh co hieu qua hn.
1.4.3 Tnh gia cac oi tng ke toan
Tnh gia cac oi tng ke toan la cong viec cua ke toan bieu hien bang gia tr
tat ca tai san cua doanh nghiep. Nh o, moi oi tng ke toan eu c bieu hien
cung mot thc o tien te; tao ieu kien thuan li cho viec tong hp va so sanh so
lieu.
1.4.4 Tnh gia thanh
Tnh gia thanh la viec tong hp cac khoan chi ph san xuat kinh doanh thuoc oi
tng tnh gia thanh; sau o, tnh toan e xac nh gia thanh san pham, cong trnh,
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dch vuThong qua viec tnh gia thanh chnh xac se la c s e xay dng gia ban
mot cach hp ly va tnh toan chnh xac ket qua hoat ong san xuat kinh doanh.
1.4.5 M tai khoan ke toan
Tai khoan ke toan la cong cu dung phan a nh va giam oc mot cach thng
xuyen, lien tuc va co he thong cho tng oi tng ke toan rieng biet trong qua trnh
san xuat kinh doanh cua n v.
Tai khoan ke toan la mot trang so phan anh s bien ong cua cac oi tng
ke toan theo ung nguyen tac ke toan.
Moi oi tng ke toan rieng biet co noi dung kinh te khac nhau, co s ton tai
va van ong khac nhau, co yeu cau quan ly khac nhau nen moi oi tng ke toan
c m mot tai khoan tng ng.
1.4.6 Ghi so kep
Ghi so kep la cong viec ke toan phan anh mot nghiep vu kinh te phat sinh vao
t nhat 2 tai khoan lien quan theo ung noi dung kinh te va moi quan he khach quan
cua cac tai khoan.
1.4.7 Lap cac bao cao ke toan
Bao cao ke toan c tong hp t cac so sach ke toan theo cac ch tieu kinh
te ve tai san va tnh hnh hoat ong san xuat kinh doanh cua doanh nghiep trong
mot thi ky nhat nh.
Bang can oi ke toan la mot mau bieu phan anh toan bo tnh hnh tai san cua
n v kinh te tai mot thi iem nhat nh. Thong qua Bang can oi ke toan se giup
cho ngi quan ly, c quan chc nang, c quan cap tren, nam c tnh hnh tai
san cua n v va anh gia hoat ong san xuat kinh doanh. Bang can oi ke toan
c coi nh la ca so tai chnh.
Cac cong viec ke toan tren phai c thc hien ong thi trong moi quan he
gia chung. Lap chng t va kiem ke se cung cap ay u, kp thi, chnh xac cac
nghiep vu kinh te phat sinh trong doanh nghiep. Tnh gia tnh gia thanh san pham
nham bieu hien cac oi tng ke toan bang tien e t o ghi so kep vao cac tai
khoan lien quan. T so lieu tren so ke toan, ke toan tong hp theo cac ch tieu can
thiet tren Bang can oi ke toan va Bao cao tai chnh.
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1.5 Cac nguyen tac ke toan va yeu cau oi vi ke toan:
1.5.1 Cac nguyen tac ke toan can ban
1.5.1.1 C s don tch
Moi nghiep vu kinh te, tai chnh cua doanh nghiep lien quan en tai san, n
phai tra, nguon von chu s hu, doanh thu, chi ph phai c ghi so ke toan vao
thi iem phat sinh, khong can c vao thi iem thc te thu hoac thc te chi tien
hoac tng ng tien. Bao cao tai chnh lap tren c s don tch phan anh tnh hnh
tai chnh cua doanh nghiep trong qua kh, hien tai va tng lai.
1.5.1.2 Hoat ong Lien tuc
Bao cao tai chnh phai c lap tren c s gia nh la doanh nghiep ang hoat
ong lien tuc va se tiep tuc hoat ong kinh doanh bnh thng trong tng lai gan,
ngha la doanh nghiep khong co y nh cung nh khong buoc phai ngng hoat ong
hoac phai thu hep ang ke quy mo hoat ong cua mnh. Trng hp thc te khac
vi gia nh hoat ong lien tuc th bao cao tai chnh phai lap tren mot c s khac va
phai giai thch c s a s dung e lap bao cao tai chnh.
1.5.1.3 Gia goc
Tai san phai c ghi nhan theo gia goc. Gia goc cua tai san c tnh theo so
tien hoac khoan tng ng tien a tra, phai tra hoac tnh theo gia tr hp ly cua
tai san o vao thi iem tai san c ghi nhan. Gia goc cua tai san khong c
thay oi tr khi co quy nh khac trong chuan mc ke toan cu the.
1.5.1.4 Phu hp
Viec ghi nhan doanh thu va chi ph phai phu hp vi nhau. Khi ghi nhan mot
khoan doanh thu th phai ghi nhan mot khoan chi ph tng ng co lien quan en
viec tao ra doanh thu o. Chi ph tng ng vi doanh thu gom chi ph cua ky tao ra
doanh thu va chi ph cua cac ky trc hoac chi ph phai tra nhng lien quan en
doanh thu cua ky o.
1.5.1.5 Nhat quan
Cac chnh sach va phng phap ke toan doanh nghiep a chon phai c ap
dung thong nhat t nhat trong mot ky ke toan nam. Trng hp co thay oi chnh
sach va phng phap ke toan a chon th phai giai trnh ly do va anh hng cua s
thay oi o trong phan thuyet minh bao cao tai chnh.
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1.5.1.6 Than trong
Than trong la viec xem xet, can nhac, phan oan can thiet e lap cac c tnh
ke toan trong cac ieu kien khong chac chan. Nguyen tac than trong oi hoi:
a. Phai lap cac khoan d phong nhng khong lap qua ln;
b. Khong anh gia cao hn gia tr cua cac tai san va cac khoan thu nhap;
c. Khong anh gia thap hn gia tr cua cac khoan n phai tra va chi ph;
d. Doanh thu va thu nhap ch c ghi nhan khi co bang chng chac chan ve
kha nang thu c li ch kinh te, con chi ph phai c ghi nhan khi co
bang chng ve kha nang phat sinh chi ph.
1.5.1.7 Trong yeu
Thong tin c coi la trong yeu trong trng hp neu thieu thong tin hoac
thieu chnh xac cua thong tin o co the lam sai lech ang ke bao cao tai chnh, lam
anh hng en quyet nh kinh te cua ngi s dung bao cao tai chnh. Tnh trong
yeu phu thuoc vao o ln va tnh chat cua thong tin hoac cac sai sot c anh gia
trong hoan canh cu the. Tnh trong yeu cua thong tin phai c xem xet tren ca
phng dien nh lng va nh tnh.
1.5.2 Cac yeu cau c ban oi vi ke toan
1.5.2.1 Trung thc
Cac thong tin va so lieu ke toan phai c ghi chep va bao cao tren c s cac
bang chng ay u, khach quan va ung vi thc te ve hien trang, ban chat noi
dung va gia tr cua nghiep vu kinh te phat sinh.
1.5.2.2 Khach quan
Cac thong tin va so lieu ke toan phai c ghi chep va bao cao ung vi thc
te, khong b xuyen tac, khong b bop meo.
1.5.2.3 ay u
Moi nghiep vu kinh te, tai chnh phat sinh lien quan en ky ke toan phai c
ghi chep va bao cao ay u, khong b bo sot.
1.5.2.4 Kp thi
Cac thong tin va so lieu ke toan phai c ghi chep va bao cao kp thi, ung
hoac trc thi han quy nh, khong c cham tre.
1.5.2.5 De hieu
Cac thong tin va so lieu ke toan trnh bay trong bao cao tai chnh phai ro
rang, de hieu oi vi ngi s dung. Ngi s dung ay c hieu la ngi co
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hieu biet ve kinh doanh, ve kinh te, tai chnh, ke toan mc trung bnh. Thong tin
ve nhng van e phc tap trong bao cao tai chnh phai c giai trnh trong phan
thuyet minh.
1.5.2.6 Co the so sanh
Cac thong tin va so lieu ke toan gia cac ky ke toan trong mot doanh nghiep
va gia cac doanh nghiep ch co the so sanh c khi tnh toan va trnh bay nhat
quan. Trng hp khong nhat quan th phai giai trnh trong phan thuyet minh e
ngi s dung bao cao tai chnh co the so sanh thong tin gia cac ky ke toan, gia
cac doanh nghiep hoac gia thong tin thc hien vi thong tin d toan, ke hoach.
Cac yeu cau ke toan quy nh tren phai c thc hien ong thi. V du: Yeu
cau trung thc a bao ham yeu cau khach quan; yeu cau kp thi nhng phai ay
u, de hieu va co the so sanh c.
|:oi_ |:oi_ |:oi_ |:oi_ 2 li i_ .ii ao| | |oii 2 li i_ .ii ao| | |oii 2 li i_ .ii ao| | |oii 2 li i_ .ii ao| | |oii
11
CHNG 2
BANG CAN OI KE TOAN

2.1 Bang can oi ke toan
2.1.1 Khai niem
Bang can oi ke toan la mot bang bao cao tai chnh tong hp, phan anh tong
quat toan bo gia tr tai san hien co va nguon hnh thanh tai san o cua doanh
nghiep tai mot thi iem nhat nh (thng vao cuoi ky kinh doanh).
Bang can oi ke toan dung tien e bieu hien gia tr tai san di 2 goc o: hnh
thai ton tai cua tai san va nguon hnh thanh tai san o. Can c vao Bang can oi ke
toan co the nhan xet, anh gia khai quat tnh hnh tai chnh cua doanh nghiep.
Bang can oi ke toan la mot bao cao bat buoc, c Nha nc quy nh thong
nhat ve mau bieu, phng phap lap, ni phai gi va thi han gi.
2.1.2 Ket cau
Bang can oi ke toan dung e phan anh tnh hnh tai san cua doanh nghiep
tc la phan anh von kinh doanh cua doanh nghiep theo 2 goc o: hnh thai ton tai
va nguon hnh thanh tai san; do o, e phan anh c 2 mat nay, Bang can oi ke
toan phai c xay dng ket cau gom 2 phan. Trong o:
Phan ben trai (hoac ben tren) dung phan anh toan bo cac hnh thai ton tai cua
tai san, c goi la phan Tai san.
Phan ben phai (hoac ben di) dung phan anh nguon hnh thanh cua tai san,
c goi la phan Nguon von.
Cu the, cac khoan muc cua tng phan tren Bang can oi ke toan nh sau.
2.1.2.1 Tai san
Gom 2 khoan muc ln:
A. Tai san ngan han
I. Tien va cac khoan tng ng tien: Phan anh so hien co cua cac khoan tien
mat, tien gi ngan hang, tien ang chuyen.
II. Cac khoan au t tai chnh ngan han: Bao gom gia tr cac khoan au t ve
chng khoan, tin gi c k hn co thi han thu hoi von di 1 nam va khoan
d phong giam gia au t ngan han.
III. Cac khoan phai thu ngan han: Phan anh gia tr cua cac khoan phai thu khach
hang, phai thu noi bo, phai thu khac,.. va khoan d phong phai thu kho oi.
12
IV. Hang ton kho: Phan anh gia tr hien co cua cac khoan ton kho nh hang mua
ang i ng, nguyen vat lieu, cong cu, dung cu, san pham d dang, thanh
pham, hang hoa, hang gi ban, va khoan d phong giam gia hang ton kho.
V. Tai san ngan han khac: Bao gom gia tr nhng tai san lu ong cha c ke
tren nh tam ng, chi ph tra trc, thue GTGT c khau tr, thue va cac khoan
phai thu Nha nc
B. Tai san dai han
I. Cac khoan phai thu dai han: Phai thu dai han cua khach hang, Von kinh doanh
n v trc thuoc, Phai thu dai han khac
II. Tai san co nh: Phan anh nguyen gia va gia tr hao mon cua tai san co nh
hu hnh, tai san co nh vo hnh va tai san co nh thue tai chnh, Chi ph xay
dng c ban
III. Bat ong san au t: c quan ly theo nguyen gia va gia tr hao mon
IV. Cac khoan au t tai chnh dai han: Bao gom gia tr cua cac khoan au t
vao cong ty con, au t vao cong ty lien ke t lien doanh, au t dai han khac co
thi han thu hoi von tren 1 nam va khoan d phong giam gia au t dai han.
V. Tai san dai han khac: phan anh gia tr cua chi ph tra trc dai han, Tai san
thue thu nhap hoan lai, tai san dai han khac.
Chu y: Nhng khoan d phong giam gia hang ton kho, d phong giam gia au
t, d phong giam gia phai thu kho oi, hao mon tai san co nh, c phan anh
tren Bang can oi ke toan bang gia tr am v cac khoan nay co ac tnh lam giam
gia tr oi tng phan anh.
2.1.2.2 Nguon von
Gom 2 khoan muc ln:
A. N phai tra:
I. N ngan han
II. N dai han
B. Von chu s hu:
I. Von chu s hu
II. Nguon kinh ph va quy khac
13

n v bo co:.... Mu s B 01 DN
a ch:.
(Ban hnh theo Q s 15/2006/Q-BTC
Ngy 20/03/2006 ca B trng BTC)

BNG CN I K TON
Ti ngy ... thng ... nm ...(1)
n v tnh:.............

TI SN

M
s

Thuyt
minh
S
cui
nm
(3)
S
u
k
(3)
1 2 3 4 5
a - ti sn ngn hn (100=110+120+130+140+150)

100

I. Tin v cc khon tng ng tin 110
1.Tin 111 V.01
2. Cc khon tng ng tin 112
II. Cc khon u t ti chnh ngn hn 120 V.02
1. u t ngn hn 121
2. D phng gim gi u t ngn hn (*) (2) 129 () ()
III. Cc khon phi thu ngn hn 130

1. Phi thu khch hng 131

2. Tr trc cho ngi bn 132

3. Phi thu ni b ngn hn 133
4. Phi thu theo tin k hoch hp ng xy dng 134
5. Cc khon phi thu khc 135 V.03
6. D phng phi thu ngn hn kh i (*) 139 () ()
IV. Hng tn kho 140
1. Hng tn kho 141 V.04
2. D phng gim gi hng tn kho (*) 149 () ()
V. Ti sn ngn hn khc 150
1. Chi ph tr trc ngn hn 151
2. Thu GTGT c khu tr 152
3. Thu v cc khon khc phi thu Nh nc 154 V.05
5. Ti sn ngn hn khc 158
B - TI SN DI HN (200 = 210 + 220 + 240 + 250 + 260)

200

I- Cc khon phi thu di hn 210
1. Phi thu di hn ca khch hng 211
2. Vn kinh doanh n v trc thuc 212
3. Phi thu di hn ni b 213 V.06
4. Phi thu di hn khc 218 V.07
5. D phng phi thu di hn kh i (*) 219 (...) (...)
14

II. Ti sn c nh 220
1. Ti sn c nh hu hnh 221 V.08
- Nguyn gi 222
- Gi tr hao mn lu k (*) 223 () ()
2. Ti sn c nh thu ti chnh 224 V.09
- Nguyn gi 225
- Gi tr hao mn lu k (*) 226 () ()
3. Ti sn c nh v hnh 227 V.10
- Nguyn gi 228
- Gi tr hao mn lu k (*) 229 () ()
4. Chi ph xy dng c bn d dang 230 V.11
III. Bt ng sn u t 240 V.12
- Nguyn gi 241
- Gi tr hao mn lu k (*) 242 () ()
IV. Cc khon u t ti chnh di hn 250
1. u t vo cng ty con 251
2. u t vo cng ty lin kt, lin doanh 252
3. u t di hn khc 258 V.13
4. D phng gim gi u t ti chnh di hn (*) 259 () ()
V. Ti sn di hn khc 260
1. Chi ph tr trc di hn 261 V.14
2. Ti sn thu thu nhp hon li 262 V.21
3. Ti sn di hn khc 268
tng cng tI sn (270 = 100 + 200)

270

NGUN VN
a - n phi tr (300 = 310 + 330)

300

I. N ngn hn 310
1. Vay v n ngn hn 311 V.15
2. Phi tr ngi bn 312
3. Ngi mua tr tin trc 313
4. Thu v cc khon phi np Nh nc 314 V.16
5. Phi tr ngi lao ng 315
6. Chi ph phi tr 316 V.17
7. Phi tr ni b 317
8. Phi tr theo tin k hoch hp ng xy dng 318
9. Cc khon phi tr, phi np ngn hn khc 319 V.18
10. D phng phi tr ngn hn 320
II. N di hn 330
1. Phi tr di hn ngi bn 331
2. Phi tr di hn ni b 332 V.19
3. Phi tr di hn khc 333
4. Vay v n di hn 334 V.20
5. Thu thu nhp hon li phi tr 335 V.21
6. D phng tr cp mt vic lm 336
7.D phng phi tr di hn 337
B - VN CH S HU (400 = 410 + 430)
15
400
I. Vn ch s hu 410 V.22
1. Vn u t ca ch s hu 411
2. Thng d vn c phn 412
3. Vn khc ca ch s hu 413
4. C phiu qu (*) 414 (...) (...)
5. Chnh lch nh gi li ti sn 415
6. Chnh lch t gi hi oi 416

7. Qu u t pht trin 417
8. Qu d phng ti chnh 418
9. Qu khc thuc vn ch s hu 419
10. Li nhun sau thu cha phn phi 420
11. Ngun vn u t XDCB 421
II. Ngun kinh ph v qu khc 430
1. Qu khen thng, phc li 431
2. Ngun kinh ph 432 V.23
3. Ngun kinh ph hnh thnh TSC 433
Tng cng ngun vn (440 = 300 + 400)

440

CC CH TIU NGOI BNG CN I K TON

CH TIU
Thuyt
minh
S cui
nm (3)
S u
nm (3)
1. Ti sn thu ngoi 24
2. Vt t, hng ha nhn gi h, nhn gia cng
3. Hng ha nhn bn h, nhn k gi, k cc
4. N kh i x l
5. Ngoi t cc loi
6. D ton chi s nghip, d n

Lp, ngy ... thng ... nm ...
Ngi lp biu K ton trng Gim c
(K, h tn) (K, h tn) (K, h tn, ng du)

Ghi ch:
(1) Nhng ch tiu khng c s liu c th khng phi trnh by nhng khng c
nh li s th t ch tiu v M s.
(2) S liu trong cc ch tiu c du (*) c ghi bng s m di hnh thc ghi
trong ngoc n (...).
(3) i vi doanh nghip c k k ton nm l nm dng lch (X) th S cui
nm c th ghi l 31.12.X; S u nm c th ghi l 01.01.X.

16
2.2 Tnh chat can bang cua Bang can oi ke toan
2.2.1 Tai thi iem lap bang
V bat ky mot tai san nao cung co nguon hnh thanh tng ng nen ta co mot
tnh chat quan trong cua Bang can oi ke toan la:
Tong cong Tai san = Tong cong Nguon von
2.2.2 Khi cac nghiep vu kinh te phat sinh
Trong qua trnh hoat ong san xuat kinh doanh cua doanh nghiep, cac
nghiep vu kinh te phat sinh se lam anh hng en cac khoan muc tren Bang can
oi ke toan la cac khoan nay thay oi. Chung ta nghien cu s thay oi o tren cac
trng hp cu the va xet tnh can oi cua Bang can oi ke toan sau moi nghiep vu
kinh te phat sinh.
V du : Gia s co so lieu tai mot n v kinh te vao 31/7 nh sau:
n v tnh: ong
TAI SAN So tien NGUON VON So tien
1. Tien mat
2. Tien gi ngan hang
3. Nguyen vat lieu
4. Hang hoa
5. Tai san co nh
5 000 000
22 000 000
8 000 000
30 000 000
70 000 000
1. Vay ngan han
2. Phai tra ngi ban
3. Nguon von kinh doanh
4. Lai cha phan phoi
17 000 000
30 000 000
80 000 000
8 000 000

Tong cong 135 000 000 Tong cong 135 000 000
Trong thang 8, co cac nghiep vu kinh te phat sinh nh sau:
a. Trng hp 1: Mot nghiep vu kinh te phat sinh lam anh hng en 2
khoan muc thuoc phan Tai san tren Bang can oi ke toan lam 2 khoan muc nay
thay oi gia tr; mot khoan tang len va mot khoan giam xuong.
V du: n v chi tien gi ngan hang mua nguyen vat lieu tr gia 5.000.000
Nghiep vu phat sinh lam cho tien gi ngan hang giam 5.000.000 tng ng
nguyen vat lieu tang 5.000.000. Ca 2 khoan nay cung thuoc phan Tai san nen
tong cong Tai san khong thay oi.
Bang can oi ke toan van can bang.
b. Trng hp 2: Mot nghiep vu kinh te phat sinh lam anh hng en 2
khoan muc thuoc phan Nguon von tren Bang can oi ke toan lam 2 khoan muc nay
thay oi gia tr; mot khoan tang len va mot khoan giam xuong.
17
V du: n v dung li nhuan cha phan phoi bo sung nguon von kinh doanh
vi so tien 10.000.000
Nghiep vu phat sinh lam cho li nhuan cha phan phoi giam 10.000.000
tng ng nguon von kinh doanh tang 10.000.000. Ca 2 khoan nay thuoc phan
Nguon von nen tong cong Nguon von khong thay oi.
c. Trng hp 3: Mot nghiep vu kinh te phat sinh lam anh hng 2 khoan
muc thuoc 2 phan cua Bang can oi ke toan, mot khoan thuoc ben tai san, mot
khoan thuoc ben nguon von. Do o, khi khoan muc tai san tang gia tr lam khoan
muc nguon von tang gia tr tng ng.
V du: n v mua nguyen vat lieu nhap kho, cha tra tien cho ngi ban so
tien 3.000.000
Nghiep vu phat sinh lam cho nguyen vat lieu tang 3.000.000 tng ng phai
tra ngi ban cung tang 3.000.000. Nh vay, ca 2 phan cua bang can oi ke toan
cung tang 3.000.000
d. Trng hp 4: Mot nghiep vu kinh te phat sinh lam anh hng 2 khoan
muc thuoc 2 phan cua Bang can oi ke toan, mot khoan thuoc ben tai san, mot
khoan thuoc ben nguon von. Do o, khi khoan muc tai san giam gia tr lam khoan
muc nguon von giam gia tr tng ng.
V du: n v chi tien gi ngan hang tra n vay ngan han so tien 15.000.000
Nghiep vu phat sinh lam cho tien gi ngan hang giam 15.000.000 tng ng
khoan vay ngan han giam 15.000.000.Nh vay, ca 2 phan cua bang can oi ke
toan cung giam 15.000.000
Tom lai, trong thc te, cac nghiep vu kinh te phat sinh rat a dang nhng bao
gi cung thuoc mot trong 4 trng hp tong quat sau:
Mot khoan muc Tai san tang, mot khoan muc Tai san khac giam gia tr tng
ng.
Mot khoan muc Nguon von tang, mot khoan muc Nguon von khac giam gia
tr tng ng.
Mot khoan muc Tai san tang, mot khoan muc Nguon von tang gia tr tng
ng.
Mot khoan muc Tai san giam, mot khoan muc Nguon von giam gia tr tng
ng.
18
Ket luan:
Nghiep vu kinh te phat sinh neu ch anh hng en mot phan cua Bang can
oi ke toan th se co s sap xep lai tai san hoac nguon von ngha la ch lam thay
oi ty trong cua cac khoan muc Tai san hoac Nguon von ma tong cong so tien tren
Bang khong thay oi, tong cong Tai san van bang tong cong Nguon von.
Nghiep vu kinh te phat sinh neu anh hng en cac khoan muc 2 ben Bang
can oi ke toan th cac khoan muc o thay oi gia tr tng ng nhau, lam so tien
tong cong thay oi nhng tong cong Tai san van bang tong cong Nguon von.
Moi nghiep vu kinh te phat sinh eu lien quan en t nhat 2 khoan muc tren
Bang can oi ke toan va khong lam mat tnh can bang cua Bang.
|:oi_ |:oi_ |:oi_ |:oi_ i| ||oii vi || -o | i| ||oii vi || -o | i| ||oii vi || -o | i| ||oii vi || -o |
19
CHNG 3
TAI KHOAN VA GHI SO KEP

3.1 Tai khoan
3.1.1 Khai niem
Nh a nghien cu chng 2, Bang can oi ke toan giup chung ta biet c
mot cach tong quat ve tai san va nguon hnh thanh tai san cua mot doanh nghiep
vao mot thi iem nhat nh. Do vay, viec lap Bang can oi ke toan ong vai tro
cc ky quan trong trong cong viec cua ke toan.
Tuy nhien, trong thc te khong the dung Bang can oi ke toan e phan anh
tng nghiep vu kinh te phat sinh v nhng ly do sau:
- Cac nghiep vu kinh te phat sinh lien tuc va phc tap, neu sau moi nghiep
vu kinh te phat sinh eu phai sa oi va lap mot bang can oi ke toan mi
th cong viec that phc tap va nang nhoc. Do o, Bang can oi ke toan
thng ch c lap vao cuoi ky, cuoi moi nam, moi quy hoac moi thang.
- Cac nghiep vu kinh te phat sinh hang ngay can thiet phai lu lai but tch
rieng cho moi nghiep vu nh ngay thang, noi dung, Viec lu lai nay can
thiet cho viec quan ly doanh nghiep; ngoai ra, con la s bat buoc theo quy
nh Nha nc oi vi cong viec ke toan.
Do o, cac nghiep vu kinh te phat sinh hang ngay phai c ghi chep vao cac
tai khoan ke toan. Ta co khai niem ve tai khoan ke toan nh sau:
Tai khoan ke toan la mot phng phap cua ke toan bieu hien la mot trang
so dung e phan loai va phan anh mot cach lien tuc, co he thong tng oi tng
ke toan rieng biet qua cac nghiep vu kinh te phat sinh trong qua trnh hoat ong
san xuat kinh doanh.
3.1.2 Ket cau
Nh vay, e theo doi tnh hnh va s van ong cua tng khoan tai san cung
nh tng khoan nguon von hay noi khac i la tng oi tng ke toan rieng biet th
vi moi oi tng ke toan, ngi ta m mot tai khoan. V du nh e theo doi tnh
hnh va s van ong cua tien mat, ngi ta m tai khoan tien mat; e theo doi tnh
hnh va s van ong cua khoan Vay ngan han, ngi ta m tai khoan Vay ngan
han, nh vay, moi oi tng ke toan se c m mot tai khoan tng ng e theo
doi tnh hnh va s van ong.
S van ong cua cac oi tng ke toan rie ng biet la s van ong 2 mat oi
lap. V du nh van ong cua tien mat la thu va chi, s van ong cua khoan vay
20
ngan han la vay va tra, Do o, e phan anh c 2 mat o th tai khoan phai co
ket cau 2 ben. Mot ben chuyen dung e ghi gia tr tang len va mot ben chuyen
dung e ghi gia tr giam xuong.
Ben trai cua tai khoan goi la "N"
Ben phai cua tai khoan goi la "Co"
Hnh thc tai khoan trong so sach ke toan:
Tai khoan..
Chng t So tien
So Ngay
Trch yeu TK
oi ng
N Co

Hnh thc cua tai khoan dien ta n gian la hnh ch T.
N Tai khoan Co

3.1.3 Phan loai tai khoan
3.1.3.1 Phan loai tai khoan theo noi dung kinh te
Theo cach phan loai nay, co 2 loai tai khoan chu yeu la tai khoan Tai san va tai
khoan Nguon von:
Loai tai khoan Tai san: Bao gom nhng tai khoan dung e phan anh s
bien ong cua cac loai tai san trong doanh nghiep. Loai tai khoan nay c
m cho cac khoan nam ben phan Tai san tren Bang can oi ke toan.
Ket cau:
So d au ky (ben N): Phan anh so hien co cua loai tai san ang xem xet
vao au ky.
So phat sinh tang (ben N): La gia tr cua cac nghiep vu kinh te co tac dung
lam tang so hien co cua Tai san, do o, c ghi cung ben vi so d au ky.
So phat sinh giam (ben Co): La gia tr cua cac nghiep vu kinh te co tac
dung lam giam so hien co cua Tai san, do o, ghi ngc ben vi so d au ky.
21
So d cuoi ky (ben N): Phan anh so hien co cua loai tai san ang xem xet
vao cuoi ky va c tnh bang cong thc:
So d cuoi ky = So d au ky + So phat sinh tang So phat sinh giam

N Loai tai khoan Tai san Co
So d au ky
So phat sinh tang

So phat sinh giam

Cong so phat sinh Cong so phat sinh
So d cuoi ky

V du 1: Gia s co so lieu: Ton quy tien mat au ky 5200 000 . Trong ky,
nhap quy tien mat 1 200 000, chi 500 000, chi 1700 000, thu 7 000 000. Yeu cau
phan anh len tai khoan.
N Tai khoan Tien mat Co
D. 5 200 000
(1)1 200 000
(4)7 000 000

500 000 (2)
1 700 000 (3)
FS. 8 200 000
2 200 000 .FS
D.11 200 000

Loai tai khoan Nguon von: Bao gom nhng tai khoan dung e phan anh s
bien ong cua cac nguon von trong doanh nghiep. Loai tai khoan nay c
m cho cac khoan nam ben phan Nguon von tren Bang can oi ke toan.
Ket cau:
So d au ky (ben Co): Phan anh so hien co cua loai nguon von ang xem
xet vao au ky.
So phat sinh tang (ben Co): La gia tr cua cac nghiep vu kinh te co tac dung
lam tang so hien co cua Nguon von, do o, c ghi cung ben vi so d au
ky.
22
So phat sinh giam (ben N): La gia tr cua cac nghiep vu kinh te co tac
dung lam giam so hien co cua Nguon von, do o, ghi ngc ben vi so d au
ky.
So d cuoi ky (ben Co): Phan anh so hien co cua loai nguon von ang xem
xet vao cuoi ky va c tnh bang cong th c:
So d cuoi ky = So d au ky + So phat sinh tang So phat sinh giam

N Loai tai khoan Nguon von Co

So phat sinh giam
So d au ky
So phat sinh tang

Cong so phat sinh Cong so phat sinh
So d cuoi ky
V du2: Gia s co so lieu: So d au ky tren tai khoan Vay ngan han 100 000
000. Trong ky, tra 50 000 000, tra 30 000 000, vay 15 000 000, vay 30 000
000. Yeu cau: Phan anh vao tai khoan.
N Tai khoan Vay ngan han Co

(1)50 000 000
(2)30 000 000
100 000 000 .D
15 000 000 (3)
30 000 000 (4)
FS.80 000 000 45 000 000 .FS
65 000 000 .D

Ket luan: V cac tai khoan phan anh s bien ong cua von kinh doanh; trong
o, cac tai khoan co so d ben N bieu hien gia tr tai san, cac tai khoan co d ben
Co bieu hien gia tr nguon von; nen ta co ket luan:
Tong so d N cua tat ca cac tai khoan bang tong so d Co cua tat ca cac tai
khoan.
3.1.3.2 Phan loai tai khoan theo mc o tong hp
Theo cach phan loai nay, co 2 loai tai khoan: Tai khoan tong hp va tai
khoan phan tch.

23
Khai niem:
Tai khoan tong hp la nhng tai khoan dung e phan anh s bien ong chung
cua mot oi tng ke toan cu the. Loai tai khoan nay se cung cap nhng thong tin
tong hp ve oi tng phan anh.
V du: TK thanh pham, TK phai tra ngi ban, la nhng tai khoan tong hp.
Tai khoan phan tch (chi tiet) la nhng tai khoan dung e phan anh mot cach
cu the va chi tiet nhng oi tng a c phan anh tren tai khoan tong hp. Loai
tai khoan nay se cung cap thong tin chnh xa c va chi tiet ve oi tng phan anh.
V du: TK thanh pham A,B,C,, TK phai tra ngi ban X, Y, Z, la nhng tai
khoan chi tiet.
ac iem:
Tai khoan tong hp ch dung n v tien te e ghi chep.
Tai khoan phan tch ngoai viec bat buoc dung n v tien te, con s dung ket
hp them cac hnh thc o lng khac, chu yeu la dung hien vat.
Ket cau va viec s dung tai khoan phan tch la linh hoat, chu yeu tuy thuoc
vao oi tng quan ly; co the m hoac khong tuy nhu cau quan ly.
Nguyen tac ghi chep:
Tai khoan tong hp va tai khoan phan tch co cung tnh chat nh nhau, do o,
ghi chep c ban giong nhau. oi vi mot tai khoan tong hp co m tai khoan chi
tiet th khi ghi chep vao TK tong hp phai ong thi ghi chep vao TK chi tiet.
Ket luan: V cac tai khoan phan tch la cac tai khoan chi tiet hoa tai khoan
tong hp nen ta co ket luan sau:
So d N hoac d Co tren tai khoan tong h p bang tong so d N hoac d Co
tren tat ca cac tai khoan phan tch cua tai khoan o.
Tong phat sinh N hoac phat sinh Co tren tai khoan tong hp bang tong phat
sinh N hoac phat sinh Co tren tat ca cac tai khoan phan tch cua tai khoan o.
24
V du3: Gia s co so lieu sau:
- Ton kho thanh pham au ky: 10 000 000
San pham A 3000m n gia 2000/m
San pham B 1000kg n gia 4000/kg
- Nhap trong ky:
San pham A 2000m n gia 2000/m
San pham B 3000kg n gia 4000/kg
- Xuat trong ky:
San pham A 1500m
San pham B 1000kg
Yeu cau: Phan anh len tai khoan tong hp va tai khoan phan tch
Trong trng hp nay, ta se m tai khoan tong hp la tai khoan Thanh pham
va cac tai khoan chi tiet cho san pham A va san pham B di hnh thc la cac So
chi tiet san pham. Ta se tien hanh phan anh tren cac so chi tiet san pham trc va
sau o tong hp so lieu e phan anh tren tai khoan Thanh pham

SO CHI TIET SAN PHAM
Ten san pham: A
n v tnh : met, ngan ong
Chng t Nhap Xuat Ton
Xuat Nhap
Noi dung n
gia Lng So
tien
Lng So
tien
Lng So
tien
So d au ky 2 3000 6000
X Nhap kho 2 2000 4000
X Xuat kho 2 1500 3000
So phat sinh 2000 4000 1500 3000
So d cuoi ky 3500 7000

25
SO CHI TIET SAN PHAM
Ten san pham: B
n v tnh : kg, ngan ong
Chng t Nhap Xuat Ton
Xuat Nhap
Noi dung n
gia Lng So
tien
Lng So
tien
Lng So
tien
So d au ky 4 1000 4000
X Nhap kho 4 3000 12000
X Xuat kho 4 1000 4000
So phat sinh 3000 12000 1000 4000
So d cuoi ky 3000 1200
0

N Tai khoan Thanh pham Co
D.10 000 000
(1)16 000 000

7 000 000 (2)
FS. 16 000 000
7 000 000 .FS
D.19 000 000

3.2 Ghi so kep
3.2.1 Khai niem
Moi mot nghiep vu kinh te phat sinh eu mang mot noi dung kinh te nhat nh
va bao gi cung phan anh moi quan he kinh te lien quan en t nhat 2 oi tng ke
toan. Ma moi oi tng ke toan c m mot tai khoan tng ng, nh vay moi
nghiep vu kinh te phat sinh lien quan t nhat en 2 tai khoan.
Ke toan phai ghi nghiep vu kinh te phat sinh o vao t nhat 2 tai khoan m
cho cac oi tng ke toan co lien quan; cong viec ghi mot nghiep vu kinh te phat
sinh vao t nhat 2 tai khoan nh vay goi la ke toan kep hay ghi so kep. T o, ta co
khai niem:
26
Ke toan kep (ghi so kep) la cong viec cua ke toan dung e ghi mot nghiep
vu kinh te phat sinh vao t nhat 2 tai khoan ke toan co lien quan theo ung moi
quan he khach quan cua cac oi tng ke toan.
Ke toan phai thc hien cong viec ghi so kep v moi mot nghiep vu kinh te
phat sinh bao gi cung phan anh moi quan he kinh te gia t nhat hai oi tng ke
toan.
V du 4:
- Chi tien gi ngan hang, mua nguyen vat lieu tr gia 5 000 000
TK tien gi NH TK nguyen vat lieu
5 000 000 5 000 000
- Dung lai cha phan phoi bo sung nguon von kinh doanh 5 000 000
TK Nguon von KD TK lai cha phan
phoi
5 000 000 5 000 000
- Mua nguyen vat lieu nhap kho, cha tra tien cho ngi ban tr gia 3 000
000
TK phai tra ngi ban TK nguyen vat lieu
3 000 000 3 000 000
- Chi tien gi ngan hang tra n vay ngan ha n 15 000 000
TK tien gi NH TK vay ngan han
15 000 000 15 000 000
Tren ay la 4 v du thuoc 4 trng hp tong quat:
- Mot Tai san tang gia tr va mot Tai san khac giam gia tr tng ng
- Mot Nguon von tang gia tr va mot Nguon von khac giam gia tr tng ng
- Mot Tai san tang gia tr va mot Nguon von tang gia tr tng ng
- Mot Tai san giam gia tr va mot Nguon vo n giam gia tr tng ng
Ket luan: Sau cac nghiep vu kinh te phat sinh, qua viec ghi so kep, ta co:
Tong phat sinh N tat ca cac tai khoan bang Tong phat sinh Co.
27
Nhan xet va mot so thuat ng:
- Mot nghiep vu kinh te phat sinh bao gi cung ghi N mot tai khoan va ghi
Co mot tai khoan khac vi cung so tien nh nhau, ghi nh vay goi la ghi mot but
toan.
- Quan he tat yeu ve mat N Co gia 2 tai khoan trong cung mot nghiep vu
kinh te phat sinh goi la quan he oi ng tai khoan.
- Viec xac nh tai khoan nao ghi N, tai khoan nao ghi Co, so tien la bao
nhieu goi la lap nh khoan ke toan (lu y: Ghi N trc, Co sau).
V du 1 nh khoan: N TK Nguyen vat lieu 5 000 000
Co TK Tien gi NH
- Ket chuyen: La cong viec ghi chuyen mot so tien t ben N (hoac Co) cua
tai khoan nay sang ben N (hoac Co) cua mot tai khoan khac.
V du: Yeu cau ket chuyen so tien X t ben N TK A sang ben N TK B.
Phng phap: Lap nh khoan N TK B X
Co TK A
TK A TK B
X X

X
3.2.2 Cac loai nh khoan ke toan
Tuy theo tnh chat phc tap cua moi quan he gia cac tai khoan chu anh hng
cua cac nghiep vu kinh te phat sinh, ngi ta phan nh khoan thanh 2 loai: nh
khoan gian n va nh khoan phc tap.
3.2.2.1 nh khoan gian n
La nh khoan ke toan ch lien quan en 2 tai khoan: Mot tai khoan ghi N va
mot tai khoan ghi Co.
V du 1 nh khoan: N TK Nguyen vat lieu 100.000
Co TK Tien mat
3.2.2.2 nh khoan phc tap
La nh khoan ke toan lien quan en 3 tai khoan tr len, nh khoan phc tap
la s ghep lai cua nhieu nh khoan gian n. Lu y ch nen lap nhng nh khoan
phc tap trong o 1 tai khoan ghi N nhieu tai khoan ghi Co hoac ngc lai. Han
che lap nh khoan phc tap trong o nhieu tai khoan ghi N nhieu tai khoan ghi
Co bi v nh vay se khong thay ro rang noi dung kinh te phat sinh.
28
V du: N TK Nguyen vat lieu 5 000 000
Co TK Tien mat 1 000 000
Co TK Tien gi ngan hang 4 000 000

V du: N TK Hang hoa 3 000 000
N TK Phai tra ngi ban 3 000 000

Han che K: N TK Nguyen vat lieu 5 000 000
N TK Hang hoa 3 000 000
Co TK Tien gi ngan hang 4 000 000
Ket luan: Trong mot nh khoan, ta co:
Tong so tien ghi ben N = Tong so tien ghi ben Co

3.3 Moi quan he gia Bang can oi ke toan va Tai khoan ke toan
Bang can oi ke toan dung e phan anh tong quat tnh hnh tai san cua doanh
nghiep tai mot thi iem nhat nh; con tai khoan ke toan phan anh s van ong
cua cac oi tng ke toan trong ca mot thi ky. Do o, gia chung co moi quan he
mat thiet vi nhau va bo tr cho nhau. Moi quan he nay con the hien thong qua
trnh t ghi chep nh sau:
- Vao au ky kinh doanh, can c vao Bang can oi ke toan cuoi ky trc, m
cac tai khoan cho au ky nay va ghi so d au ky len cac tai khoan.
- Trong ky kinh doanh, cac nghiep vu kinh te phat sinh tren c s cua chng t
chng minh se c phan anh vao cac tai khoan lien quan theo ung nguyen tac
ghi so kep.
- Cuoi ky kinh doanh, tien hanh cong so phat sinh tren cac tai khoan ke toan,
rut so d cuoi ky va can c vao o e lap Bang can oi ke toan cuoi ky nay.
29
V du 5: Gia s tai 1 doanh nghiep co Bang can oi ke toan vao ngay 31/ 08
nh sau: n v tnh: ong
Tai san So tien Nguon von So tien
Tien mat
Tien gi ngan hang
Phai thu khach hang
Nguyen vat lieu
Thanh pham
Tai san co nh
6 000 000
17 000 000
1 000 000
5 000 000
24 000 000
42 000 000
Phai tra ngi ban
Vay ngan han
Nguon von kinh doanh
Li nhuan cha phan phoi

5 000 000
20 000 000
61 000 000
9 000 000

Tong cong 95 000 000 Tong cong 95 000 000
Tai lieu bo sung:
Nguyen vat lieu A: 3 200 000
Nguyen vat lieu B: 1 800 000
Phai tra ngi ban X: 3 000 000
Phai tra ngi ban Y: 2 000 000
Trong thang 9, co cac nghiep vu kinh te phat sinh nh sau:
1. Khach hang tra n cho doanh nghiep bang tien mat: 700 000
2. Rut tien gi ngan hang ve nhap quy tien mat: 1 600 000
3. Chi tien mat mua cong cu- dung cu: 900 000
4. Dung li nhuan cha phan phoi bo sung nguon von kinh doanh: 3 000 000
5. Vay ngan han, tra n toan bo cho ngi ban Y
6. Chuyen giao 1 tai san co nh cho n v khac tr gia 14 000 000
7. Mua nguyen vat lieu cha thanh toan tien cho ngi ban X: 4 000 000 .
Trong o, vat lieu A: 1 500 000,vat lieu B: 800 000, vat lieu C:1 700 000.
8. Chi tien gi ngan hang tra n vay ngan han: 3 000 000
Yeu cau:
- M tai khoan va ghi so d au ky
- nh khoan va phan anh cac nghiep vu kinh te phat sinh vao cac tai khoan
lien quan
- Lap bang can oi ke toan ngay 30/09
30
3.4 Kiem tra so lieu tren so ke toan
Cuoi ky, ke toan phai tien hanh oi chieu va kiem tra cong viec ghi chep tren
tai khoan ke toan nham phat hien nhng trng hp sai, thieu ma tien hanh ieu
chnh lai so ke toan. Viec oi chieu nay c thc hien bang cach lap cac bang oi
chieu so phat sinh va so d. Co 3 loai bang oi chieu : Bang can oi tai khoan,
Bang oi chieu so phat sinh va so d kieu ban c, Bang chi tiet so phat sinh va so
d.
3.4.1 Phng phap Bang can oi tai khoan
Bang can oi ke toan ch c lap sau khi Bang can oi tai khoan a c lap ra
v luc o cac so lieu a c kiem tra chnh xac.
3.4.1.1 Muc ch
Bang can oi tai khoan dung e kiem tra tnh chnh xac cua viec ghi chep tren
cac tai khoan tong hp.
3.4.1.2 Nguyen tac
Viec kiem tra da vao c s 2 ket luan sau:
T tnh chat can bang gia Tai san va Nguon von: Tong so d N cua tat ca
cac tai khoan bang tong so d Co cua tat ca cac tai khoan.
T nguyen tac ghi so kep: Tong so phat sinh N cua tat ca cac tai khoan bang
tong phat sinh Co cua tat ca cac tai khoan.
3.4.1.3 Ket cau
Bang can oi tai khoan la bang ke toan bo so d au ky, so phat sinh trong ky
va so d cuoi ky cua tat ca cac tai khoan; c phan biet theo 2 cot N Co moi
tai khoan. Sau o, tnh toan cac con so tong cong cot N va tong cong cot Co, neu
xay ra cac ang thc lam nguyen tac kiem tra th viec ghi chep c xem la chnh
xac.
n v: BANG CAN OI TAI KHOAN
Thang nam
n v tnh:
So d au ky So phat sinh So d cuoi ky
Ten tai khoan
So
hieu
N Co N Co N Co
Tai khoan

Tong cong X X XX XX XXX XXX
31
V du 6: Lay lai so lieu v du 5 chng 3 e lap Bang can oi tai khoan thang 9
BANG CAN OI TAI KHOAN
Thang 9 nam
(n v: ong)
So d au ky So phat sinh So d cuoi ky Ten tai khoan So hieu

Tong cong
Han che: Bang can oi tai khoan khong phat hien mot so trng hp sai co
the xay ra: 2 tai khoan cung sai mot so tien, sai ve quan he oi ng tai khoan.
32
3.4.2 Phng phap Bang oi chieu so phat sinh va so d kieu ban c
3.4.2.1 Muc ch
Dung e kiem tra tnh chat chnh xac cua viec ghi chep tren cac tai khoan ke
toan tong hp.
3.4.2.2 Nguyen tac
Giong nguyen tac kiem tra cua Bang can oi tai khoan.
3.4.2.3 Ket cau
Bang c thiet ke theo dang ban c, gom cac hang ngang va cot doc ch ra
2 ben cua tai khoan.
n v: BANG CAN OI SO PHAT SINH KIEU BAN C
n v tnh:
Ben Co TK

Ben N TK
So d
au ky
N
TK x TK y
Cong so
phat sinh
N
So d cuoi
ky Co
So d au ky Co
TK x
TK y

Cong so phat sinh Co
So d cuoi ky N
Cach lap bang cu the nh sau:
So d au ky: Lay so d au ky cac tai khoan ghi vao cot so d au ky theo
tng tai khoan tng ng, ung vi tnh chat tai khoan vi so d ben N hoac Co.
So phat sinh: oi vi so phat sinh, ch can can c vao so lieu phat sinh 1
ben nhat nh cua tat ca cac tai khoan ke toan e ghi tm tai khoan oi ng va ghi
giao iem cua 2 tai khoan tren bang ban c.
So d cuoi ky: Ghi tng t so d au ky cac o so d cuoi ky. Sau khi lay
so d cuoi ky, neu thoa man cac nguyen tac kiem tra th viec ghi chep c coi la
chnh xac.
V du7: Lay lai so lieu v du 5 chng 3 e lap Bang oi chieu kieu ban c.
Ket luan: Bang can oi so phat sinh kieu ban c phan anh c quan he oi
ng gia cac tai khoan ke toan. Do vay, kiem tra c mat hp ly cua cac quan he
kinh te a phat sinh va nhng trng hp ghi sai quan he oi ng tai khoan.
33
3.4.3 Phng phap Bang chi tiet so phat sinh va so d
3.4.3.1 Khai niem
Bang chi tiet so phat sinh la bang ke so lieu ghi chep cac tai khoan ke toan
cap 2 hoac cac so chi tiet tong hp lai e oi chieu vi so lieu ghi tren tai khoan
cap 1.
3.4.3.2 Nguyen tac
Nguyen tac kiem tra da vao c s 2 ket lua n sau:
So d N (Co) tren tai khoan tong hp bang tong so d N (Co) tren tat ca
cac tai khoan phan tch.
Tong so phat sinh N (Co) tren tai khoan tong hp bang tong so phat sinh N
(Co) tren tat ca cac tai khoan phan tch.
3.4.3.3 Ket cau
Bang chi tiet so phat sinh va so d c du ng e liet ke tat ca cac tai khoan
phan tch a s dung theo so d au ky, so phat sinh trong ky va so d cuoi ky;
phan biet 2 ben N Co, sau o lay so tong cong va em oi chieu vi so lieu
tr6en tai khoan tong hp, neu xay ra cac ang thc nh nguyen tac kiem tra th
viec ghi chep la chnh xac.
n v: BANG CHI TIET SO PHAT SINH
Thang nam n v tnh:
So d au ky So phat sinh So d cuoi ky Ten oi tng
chi tiet N Co N Co N Co
A
B

Tong cong
V du: Lay lai so lieu v du 5 chng 3 e lap Bang chi tiet so phat sinh va so
d Nguyen vat lieu va Phai tra ngi ban thang 9
34
3.5 He thong tai khoan ke toan doanh nghiep Viet Nam
Qua trnh oi mi c che quan ly kinh te sang c che th trng co s quan ly
cua Nha nc bang phap luat trong nhng nam qua, a at ra yeu cau cap bach
phai oi mi he thong cong cu quan ly, ma trong o, ke toan la mot cong cu quan
trong. Trong nen kinh te, ke toan co vai tro tch cc oi vi viec quan ly von tai
san va viec ieu hanh cac hoat ong san xuat kinh doanh doanh nghiep, no la
nguon thong tin so lieu ang tin cay e nha nc ieu hanh nen kinh te, kiem tra,
kiem soat hoat ong cac nganh, cac khu vc. Chnh v vay, viec oi mi va khong
ngng hoan thien cong tac ke toan e thch nghi vi yeu cau va noi dung cua qua
trnh oi mi c che quan ly la mot van e thc s bc xuc hien nay.
e ap ng yeu cau oi mi c che quan ly kinh te, Bo Tai chnh a ban hanh
He thong ke toan theo Quyet nh so 1141 TC-Q-CKT ky ngay 01/11/1995 va
cac chnh sach TC-KT ve luat thue mi ban hanh 1998. Tuy nhien, vi s phat
trien cua nen kinh te, nhieu sa oi, bo sung trong che o ke toan a c ban
hanh ap ng cac yeu cau phat trien va s thay oi chnh sach chung, ngay
20/03/2006, Bo tai chnh ban hanh He thong ke toan mi theo Quyet nh so
15/2006/Q-BTC ap dung chnh thc thong nhat trong ca nc cho tat ca cac doanh
nghiep thuoc moi lnh vc, moi thanh phan kinh te.
He thong tai khoan ke toan thong nhat c quy nh chung cho nen kinh te,
trong khi o, moi nganh hoat ong hoac thanh phan kinh te lai co nhng ac thu ve
oi tng phan anh va yeu cau quan ly nen tren c s cua He thong tai khoan ke
toan thong nhat, moi nganh (hoac thanh phan kinh te) se nghien cu va xay dng
He thong tai khoan ke toan cho nganh hoac thanh phan kinh te mot cach phu hp,
nhng phai c s ong y cua Bo tai chnh va nhat thiet phai tuan thu quy nh ve
cac tai khoan thuoc He thong tai khoan ke toan thong nhat.
3.5.1 So hieu tai khoan
He thong tai khoan nay gom 92 tai khoan cap 1 va 120 tai khoan cap 2.
Moi tai khoan cap 1 mang ky hieu 3 so. Cac tai khoan cap 1 con c chia
thanh cac tai khoan cap 2, cac tai khoan cap 2 mang ky hieu 4 so, ky hieu cua tai
khoan cap 2 phai mang ky hieu cua tai khoan cap 1 them 1 con so. Cac ky hieu so
nay goi la so hieu tai khoan.
So hieu tai khoan gom cac ch so co y ngha sau:
- Ch so th nhat: Loai tai khoan
- Ch so th hai: Nhom tai khoan
- Ch so th ba: Tai khoan cap 1
35
- Ch so th t: Tai khoan cap 2
- Ch so th nam: Tai khoan cap 3
V du: Tai khoan 1121:
Loai TK : Tai san lu ong (1)
Nhom TK: Von bang tien (1)
TK cap 1: Tien gi ngan hang (2)
TK cap 2: Tien Viet Nam (1)
3.5.2 Cac loai tai khoan
He thong tai khoan ke toan thong nhat c quy nh ap dung cho nc ta bao
gom 10 loai TK c anh so t 0 en 9:
3.5.2.1 Tai khoan loai 0
La tai khoan ngoai bang, bao gom nhng tai khoan phan anh s bien ong
cua nhng tai san hien co n v nhng khong thuoc quyen s hu cua n v va
n v co trach nhiem phai quan ly nh: tai san thue ngoai; vat t, hang hoa nhan
gi ho, nhan gia cong; hang hoa nhan ban ho, nhan ky gi, ky cc. ong thi,
nhng tai khoan nay con phan anh mot so ch tieu kinh te a c phan anh cac
tai khoan thong thng, nhng can theo doi e phuc vu yeu cau quan ly nh: n
kho oi a x ly; ngoai te cac loai (chi tiet theo ngoai te); d toan chi s nghiep,
d an.
Ve nguyen tac, cac tai khoan thuoc loai nay c ghi chep theo phng phap
ghi "n", ngha la khi ghi vao mot tai khoan th khong ghi vao quan he oi ng vi
tai khoan khac.
Loai TK 0
Tr gia tai san ngoai bang tang

D.Tr gia tai san ngoai bang cuoi ky
Tr gia tai san ngoai bang giam
V du: Doanh nghiep nhan mot so vat lieu cua n v khac co tr gia la
500.000 e thc hien cong viec gia cong.
Ke toan ghi: N TK 002 Hang hoa vat t nhan gi ho, nhan gia cong:
500.000
Sau khi cong viec gia cong a thc hien xong va doanh nghiep giao tra lai so
vat lieu nay, ke toan ghi: Co TK 002: 500.000
36
3.5.2.2 Tai khoan loai 1 9
Nguyen tac ghi chep: Ap dung phng phap ghi so kep (oi ng N Co)
Loai tai khoan 1, 2, 3, 4:
La nhng tai khoan phan anh bien ong cua nhng khoan muc tren Bang can
oi ke toan. ac iem: Co so d cuoi ky.
Loai tai khoan 1, 2: Tnh chat la tai khoan Tai san: ghi tang ben N, ghi
giam ben Co va co so d ben N.
Tai khoan loai 1: Tai san lu ong
Tai khoan loai 2: Tai san co nh
Loai TK 1, 2
+
D.

Lu y: Rieng cac tai khoan 129, 139, 159, 214, 229 co tnh chat la tai khoan
ieu chnh giam cho tai san, do o, ket cau c bo tr ngc vi tai khoan tai san;
tc la, ghi tang ben Co, ghi giam ben N, so d ben Co.
Loai tai khoan 3, 4: Tnh chat la tai khoan Nguon von: ghi tang ben Co,
ghi giam ben N va co so d ben Co.
Tai khoan loai 3: N phai tra
Tai khoan loai 4: Nguon von chu s hu
Loai TK 3, 4

+
D.
Loai tai khoan 5, 6, 7, 8, 9: La cac loai tai khoan nghiep vu hoac quan ly.
ac iem: Tat ca cac tai khoan nay khong co so d cuoi ky. Ket cau cua loai
tai khoan nay tuan theo nguyen tac sau:
- Neu la tai khoan phan anh chi ph ( loai TK 6, 8), ket cau giong tai khoan tai
san.
- Neu la tai khoan phan anh thu nhap (loai 5, 7), ket cau giong tai khoan
nguon von.
Lu y: Cac tai khoan 521, 531, 532 la nhng tai khoan ieu chnh giam cho
doanh thu nen co ket cau ngc vi tai khoa n doanh thu
37
Tai khoan loai 9 dung e tnh toan, xac nh ket qua hoat ong kinh doanh
cua doanh nghiep trong mot thi ky; do o, khong tuan theo nguyen tac ghi tang 1
ben va ghi giam 1 ben ma 2 ben tai khoan cung phan anh oi tng kinh doanh
nhng vi 2 cach anh gia khac nhau, chenh lech gia 2 cach anh gia la ket qua
hoat ong kinh doanh.
TK 911
Toan bo chi ph hoat
ong kinh doanh
Ket chuyen lai
Toan bo thu nhap hoat ong
kinh doanh
Ket chuyen lo

|:oi_ + l |oii .i . j.i |.|i| ||i| aoii| .|. y. |:oi_ + l |oii .i . j.i |.|i| ||i| aoii| .|. y. |:oi_ + l |oii .i . j.i |.|i| ||i| aoii| .|. y. |:oi_ + l |oii .i . j.i |.|i| ||i| aoii| .|. y.
39
CHNG 4
KE TOAN CAC QUA TRNH KINH DOANH CHU YEU

4.1 anh gia cac oi tng ke toan
Tai san dung e tien hanh hoat ong san xuat kinh doanh mot doanh nghiep
ton tai di nhieu dang vat chat khac nhau nh: nha xng, may moc thiet b,
phng tien van tai, vat t, hang hoa e ghi nhan tnh trang hien co cung nh
nhng s thay oi cua chung trong qua trnh san xuat kinh doanh, ta co the s dung
nhieu hnh thc o lng khac nhau. Chang han tai san co nh co the o lng
bang n v nh cai, chiec hoac vat t, hang hoa co the s dung kg (trong lung),
met (chieu dai), lt (the tch) Tuy nhien, neu dung nhng n v o lng nay th
khong the nao tong hp c toan bo tai san va xac nh c nhng ch tieu tong
hp khac e anh gia tnh hnh va hoat ong san xuat kinh doanh cua n v. Nh
vay, ngoai nhng tai san ma ngay t au chung a bieu hien di hnh thc gia tr
nh: tien mat, tien gi ngan hang, cac khoan cong n, th nhng tai san con lai
cung can thiet phai quy ve hnh thc tien te. ay la mot trong nhng ac trng noi
bat cua hach toan ke toan tien te la thc o chu yeu va thng xuyen cua he
thong ke toan
4.1.1 Khai niem
e bieu hien hnh thai gia tr cua cac oi tng ke toan khac nhau th ke toan
phai s dung phng phap tnh gia. Noi cach khac th tnh gia la phng phap ke
toan bieu hien gia tr cac oi tng ke toan bang tien phu hp vi cac nguyen tac
cung nh cac quy nh cu the do Nha nc ban hanh.
4.1.2 Phng phap anh gia
Vat t, cong cu, dung cu, hang hoa: c anh gia theo gia thc te la bao gom
gia mua va cac khoan chi ph lien quan en viec thu mua nh chi ph van
chuyen, boc vac, hoa hong thu mua
oi vi tai san co nh: c anh gia theo nguyen gia va gia tr con lai.
Nguyen gia: la gia tr ban au cua tai san co nh va c gi nguyen tren
so sach ke toan ve tai san co nh trong suot qua trnh s dung
Nguyen gia ch thay oi trong mot so trng hp anh gia lai tai san co nh,
thay oi ket cau cua tai san co nh, trc ay xac nh nguyen gia sai.
40
Tuy thuoc vao phng thc hnh thanh ma nguyen gia cua tai san co nh c
xac nh trong tng trng hp cu the nh sau:
- Tai san co nh do mua sam:
Nguyen gia = Gia mua + Chi ph trc khi s dung
Chi ph trc khi s dung bao gom: chi ph van chuyen, boc d, lap at,
chay th, chi ph sa cha tan trang trc khi a tai san co nh vao s dung.
- Tai san co nh t xay dng mi va a vao s dung:
Nguyen gia = Gia thanh thc te + Chi ph trc khi s dung
- Tai san co nh do ban giao:
Nguyen gia = Gia ghi tren so n v ban giao + Chi ph trc khi s dung
- Tai san co nh do c bieu tang:
Nguyen gia = Gia c duyet y + Chi ph trc khi s dung
Gia tr con lai: la gia tr hien con cua tai san co nh tai mot thi iem nao
o va c tnh nh sau:
Gia tr con lai = Nguyen gia - Gia tr hao mon
Hang ton kho - xuat kho: e tnh gia xuat kho, doanh nghiep co the s dung 1
trong cac phng phap sau: Phng phap nhap trc xuat trc (FIFO), PP
nhap sau xuat trc (LIFO), PP bnh quan gia quyen, PP thc te ch danh.
Viec s dung phng phap nao la do doanh nghiep quyet nh nhng phai
tuan thu nguyen tac nhat quan.
- Phng phap nhap trc xuat trc (FIFO): Theo phng phap nay, e tnh
tr gia xuat kho, ngi ta lay n gia cu nhat e tnh tr gia hang xuat kho, khi xuat
het gia nay mi lay n gia ke tiep e xuat tiep.
- Phng phap nhap sau xuat trc (LIFO): Theo phng phap nay, e tnh
tr gia xuat kho, ngi ta lay n gia mi nhat (lan nhap sau cung) e tnh tr gia
hang xuat kho, khi xuat het gia nay th lay n gia cua lan nhap ke tren e xuat
tiep.
- Phng phap bnh quan gia quyen: Theo phng phap nay, phai tnh n gia
bnh quan bang cach:
n gia BQ=(Gia tr ton K+Gia tr nhap TK)/(So lng ton K+ So lng nhap)
Tr gia xuat kho = So lng xuat kho x n gia bnh quan
41
- Phng phap thc te ch danh: Theo phng phap nay, tr gia cua hang xuat
ra se c tnh ung theo n gia trc ay a nhap vao
V du1: Tai mot DN co so lieu nhap xuat nguyen vat lieu trong ky nh sau:
Ton kho au ky: 600kg n gia 43.000 /kg
Nhap 200kg x 43.500
Xuat 280kg
Nhap 200kg x 44.000
Xuat 200kg
Hay tnh tr gia nguyen vat lieu xuat kho theo phng phap FIFO, LIFO, Bnh
quan gia quyen.
4.1.3 Tnh gia thanh
La viec tong hp toan bo cac khoan chi ph san xuat kinh doanh lien quan en
viec che tao san pham roi tnh toan e xac nh gia thanh cua san pham.
- Trnh t tnh gia thanh san pham san xuat:
Bc 1: Tap hp Chi ph nguyen vat lieu trc tiep va Chi ph nhan cong
trc tiep
Bc 2: Tap hp va phan bo Chi ph san xuat chung
Bc 3: Xac nh tr gia san pham d dang
Bc 4: Tnh gia thanh cua san pham hoan thanh
- Yeu cau oi vi viec tnh gia thanh:
+ Phai tnh gia thanh cua toan bo san pham va n v san pham
Gia thanh toan
bo san pham

=
Chi ph san xuat
kinh doanh d
dang au ky

+
Chi ph san xuat
kinh doanh phat
sinh

Chi ph san xuat
kinh doanh d
dang cuoi ky

Gia thanh toan bo san pham Gia thanh n v
san pham

San lng san pham
Phai tnh gia thanh theo khoan muc gia thanh, gom:
Chi ph nguyen vat lieu trc tiep: la cac khoan chi ph ve nguyen vat lieu
c xuat dung trc tiep vao viec che tao san pham, cau thanh nen thc the
cua san pham.
42
Chi ph nhan cong trc tiep: bao gom cac khoan chi ph ve tien lng va cac
khoan trch theo lng cua cong nhan trc tiep san xuat.
Chi ph san xuat chung: bao gom toan bo cac khoan chi ph phat sinh tai phan
xng san xuat ngoai tr 2 khoan muc tren.
BANG TNH GIA THANH THEO KHOAN MUC
Ten san pham:
San lng:
n v tnh:
Gia thanh san pham
Khoan muc gia thanh
CP san xuat
kinh doanh d
dang au ky
CP san xuat
kinh doanh
phat sinh
CP san xuat
kinh doanh d
dang cuoi ky
Toan bo
san pham
n v
san pham
CP NVL trc tiep
CP nhan cong trc tiep
CP san xuat chung

Tong cong

4.2 Ke toan qua trnh kinh doanh chu yeu trong doanh nghiep san xuat
Doanh nghiep san xuat la doanh nghiep thc hien qua trnh san xuat kinh
doanh cua mnh bang cach mua nguyen vat lieu, may moc thiet b, thue lao ong
cua con ngi e tien hanh san xuat tao ra san pham va tieu thu san pham o.
Qua viec san xuat va tieu thu o, doanh nghiep xac nh c ket qua lai lo cua
mot thi ky hoat ong san xuat kinh doanh.
e thc hien tot chc nang thong tin va kiem tra cua mnh, hach toan ke toan
phai tien hanh phan chia va phan anh cac qua trnh kinh doanh trong tng doanh
nghiep. oi vi doanh nghiep san xuat, hoat ong kinh doanh chia lam 3 qua trnh
chu yeu: cung cap, san xuat va tieu thu.
4.2.1 Ke toan qua trnh cung cap
4.2.1.1 Khai niem
Qua trnh cung cap la qua trnh ma doanh nghiep mua cac loai tai san, vat t,
cong cu dung cu e d tr va s dung cho hoat ong san xuat kinh doanh. Nh vay,
qua trnh nay se lam bien ong en tai san, cac khoan hang ton kho, cac khoan
tien va moi quan he thanh toan vi nha cung cap.
43
4.2.1.2 Tai khoan s dung
e theo doi qua trnh cung cap, ke toan s dung cac tai khoan sau:
Tai khoan 211 Tai san co nh hu hnh: Tai khoan nay dung e phan anh
gia tr hien co va tnh hnh bien ong cua toan bo tai san co nh hu hnh trong
doanh nghiep theo nguyen gia.
Tai khoan 211
D. xxx
- Nguyen gia tai san co nh
hu hnh tang
D. Nguyen gia tai san co nh
hu hnh hien co cuoi ky

- Nguyen gia tai san co nh hu
hnh giam

Tai khoan 152 Nguyen lieu, vat lieu: Tai khoan nay dung e phan anh s bien
ong cua cac loai nguyen vat lieu hien co trong kho cua doanh nghiep theo gia
thc te (gia mua va chi ph mua), chi tiet theo tng loai, nhom, th vat t tuy
theo yeu cau quan ly va phng tien thanh toan.
Tai khoan 152
D. xxx
- Tr gia nguyen vat lieu tang
do nhap kho hoac phat hien
tha trong kiem ke
D. Tr gia nguyen vat lieu ton
kho cuoi ky

- Tr gia nguyen vat lieu giam do
xuat kho hoac phat hien thieu
trong kiem ke
Tai khoan 153 Cong cu, dung cu: Tai khoan nay dung e phan anh s bien
ong cua cac loai cong cu, dung cu theo gia thc te theo tng loai.
Tai khoan 153
D. xxx
- Tr gia cong cu, dung cu tang
D. Tr gia cong cu, dung cu ton
kho cuoi ky

- Tr gia cong cu, dung cu giam

44
Tai khoan 133 Thue GTGT c khau tr: Tai khoan nay dung e phan anh
so thue GTGT au vao a khau tr va con c khau tr.
Tai khoan 133
- So thue GTGT au vao c
khau tr

D. So thue GTGT au vao con
c khau tr.
- So thue GTGT au vao a
khau tr vao so thue GTGT au
ra phai nop

Tai khoan 111 Tien mat: Tai khoan nay dung e phan anh s bien ong cua
cac loai tien mat tai quy doanh nghiep.
Tai khoan 111
D. xxx
- So thu ve tien mat, ngan
phieu, vang nhap quy.
D. Ton quy tien mat cuoi ky.

- So chi ve tien mat, ngan phieu,
vang ra khoi quy.

Tai khoan 112 Tien gi ngan hang: Tai khoan nay dung e phan anh s bien
ong cua cac khoan tien do doanh nghiep gi ngan hang.
Tai khoan 112
D. xxx
- So tien gi vao ngan hang
D. So tien hien con gi ngan
hang

- So tien rut khoi ngan hang
Tai khoan 331 Phai tra cho ngi ban: Tai khoan nay dung e phan anh moi
quan he thanh toan gia doanh nghiep va cac ngi ban.
Tai khoan 331

- So tien a tra cho ngi ban.

D. xxx
- So tien phai tra cho ngi ban.
D. So tien con phai tra cho ngi
ban.

45
4.2.1.3 Phng phap ke toan
(Tai doanh nghiep ap dung thue GTGT theo phng phap khau tr)
Nv 1: Khi mua tai san, nguyen vat lieu, cong cu nhap kho:
N TK 152, 153, 211 Gia mua cha thue
N TK 133 Thue GTGT au vao
Co TK 111, 112, 331 Tong so tien thanh toan
Nv 2: Chi ph thu mua:
N TK 152, 153, 211
Co TK 111, 112
Nv 3: Khi thanh toan tien cho ngi ban:
N TK 331
Co TK 111, 112
V du: Tai mot doanh nghiep co tnh hnh nh sau:
1. Mua nguyen vat lieu chnh 20.000.000, nguyen vat lieu phu 4.000.000, cong cu
dung cu 1.000.000, thue GTGT 10%. Nhap kho, tien cha tra ngi ban.
2. Mua tai san co nh hu hnh tr gia 30.000.000, thue GTGT 10%, tra bang tien
gi ngan hang.
3. Chi ph van chuyen, boc vac c tra bang tien mat cho tai san co nh
1.000.000, vat lieu chnh 400.000, vat lieu phu 200.000 va cong cu dung cu
100.000.
4. Chi tien gi ngan hang tra n toan bo cho ngi ban tren.
Hay lap nh khoan.
4.2.2 Ke toan qua trnh san xuat
Qua trnh san xuat la qua trnh ket hp gia sc lao ong vi t lieu lao ong
va oi tng lao ong e tao ra san pham. Trong giai oan nay, mot mat, n v
phai bo ra cac khoan chi ph e tien hanh san xuat; mat khac, n v lai thu c
mot lng ket qua san xuat gom thanh pham va san pham d dang. e bao am bu
ap c chi ph va co lai, oi hoi cac doanh nghiep phai ap dung moi bien phap
e tang lng ket qua thu c, giam lng chi ph chi ra, tnh toan sao cho vi
lng chi ph bo ra thu c ket qua cao nhat.
46
4.2.2.1 Ke toan chi ph nguyen vat lieu trc tiep
Chi ph nguyen vat lieu trc tiep la cac khoan chi ph ve nguyen vat lieu c
xuat dung trc tiep vao viec che tao san pham, cau thanh nen thc the cua san
pham.
Chi ph nguyen vat lieu trc tiep bao gom tat ca chi ph ve nguyen vat lieu
chnh, vat lieu phu, nhien lieu c s dung cho qua trnh san xuat san pham. Cac
loai nguyen vat lieu nay co the xuat ra t kho ra e s dung, cung co the mua ve
hoac t che tao s dung ngay.
- Tai khoan s dung: Tai khoan 621 Chi ph nguyen vat lieu trc tiep: Tai
khoan nay dung e phan anh chi ph nguyen lieu, vat lieu s dung trc tiep cho qua
trnh san xuat san pham, dch vu.
Tai khoan 621
-Tr gia thc te cua nguyen vat
lieu xuat dung trc tiep cho san
xuat.
- Ket chuyen hoac phan bo tr
gia nguyen vat lieu dung trong
ky e tnh gia thanh san pham.
Tai khoan nay khong co so d va c m chi tiet theo tng oi tng tap hp
chi ph (phan xng, bo phan san xuat, san pham, nhom san pham)
Phng phap ke toan:
Khi xuat nguyen vat lieu dung trc tiep cho san xuat san pham:
N TK 621
Co TK 152
4.2.2.2 Ke toan chi ph nhan cong trc tiep
4.2.2.2.1 Ke toan chi ph tien lng
Khai niem:
Tien lng la khoan tien ma doanh nghiep hay Nha nc tra cho ngi lao
ong e bu ap sc lao ong a hao ph khi tham gia vao hoat ong san xuat kinh
doanh tren c s cua viec phan phoi theo lao ong.
Tien lng trong doanh nghiep san xuat mot mat la khoan chi ph san xuat
hnh thanh nen gia thanh san pham, mot mat nham bu ap lai hao ph sc lao ong
cua ngi lao ong e tai tao ra sc lao ong mi tiep tuc qua trnh san xuat. Co 2
hnh thc tra lng chu yeu: Tra lng theo thi gian va tra lng theo san pham.

47
Tai khoan s dung:
- Tai khoan 334 Phai tra cho cong nhan vien: Tai khoan nay dung e
phan anh moi quan he thanh toan gia doanh nghiep vi cong nhan vien cua doanh
nghiep ve tien lng, bao hiem xa hoi
Tai khoan 334

- Lng, bao hiem xa hoi a tra
cho cong nhan vien.
- Khoan khau tr vao lng.

D. xxx
- Lng, bao hiem xa hoi va cac
khoan phai tra cho cong nhan vien
D. Cac khoan con phai tra cho cong
nhan vien
- Tai khoan 622 Chi ph nhan cong trc tiep: Tai khoan nay dung e
phan anh chi ph lao ong trc tiep thm gia hoat ong san xuat, kinh doanh
Tai khoan 622
- Chi ph nhan cong trc tiep tham
gia hoat ong kinh doanh bao
gom lng, tien cong lao ong va
cac khoan trch theo lng.
- Ket chuyen chi ph nhan cong trc
tiep e tnh gia thanh san pham.
Phng phap ke toan: Cuoi thang can c vao cac chng t nh bang cham
cong, bang bao san pham, bang thanh toan lam em them gi ke toan tnh ra so
tien lng phai tra cho cong nhan vien tren bang thanh toan lng. Nh vay, tien
lng mot mat la khoan tien phai tra cho ngi lao ong, mat khac lai la mot
khoan chi ph san xuat kinh doanh; do o, ke toan can phai phan anh ay u ca hai
mat nay cua tien lng. Trnh t ke toan nh sau:
Nv 1: Khi tnh lng phai tra cho cong nhan san xuat
N TK 622
Co TK 334
Nv 2: Khau tr vao lng cua cong nhan vien
N TK 334
Co TK 141, 138, 338
Nv 3: Khi tra lng cho cong nhan vien
N TK 334
Co TK 111, 112
48
4.2.2.2.2 Ke toan cac khoan trch theo lng
Ke toan bao hiem xa hoi: Bao hiem xa hoi la khoan tien ma Nha nc tra
cho ngi lao ong trong nhng trng hp tam thi mat sc lao ong nh om au,
tai nan lao ong, thai san, benh nghe nghiep hoac khi ngh hu hoac chet e
c hng khoan tr cap nay, ngi s dung lao ong va ngi lao ong trong qua
trnh tham gia san xuat kinh doanh tai n v phai ong vao quy BHXH theo quy
nh.
Theo quy nh hien nay, hang thang doanh nghiep c phep trch theo ty le
15% tren tien lng thc te phai tra e a vao chi ph san xuat kinh doanh, tng
ng hnh thanh Quy bao hiem xa hoi. Toan bo khoan tien nay se phai nop cho c
quan bao hiem. Ngoai ra, hang thang ngi lao ong se phai nop mot khoan tien
bang 5% thu nhap vao Quy bao hiem xa hoi e bao hiem khi tuoi gia. So tien nay
se do doanh nghiep nop thay, sau o khau tr vao lng cua ngi lao ong.
Ke toan kinh ph cong oan: Kinh ph cong oan la khoan dung chi cho cac
cong viec hoat ong cua cong oan. Theo quy nh hang thang, doanh nghiep c
phep trch 2% tren tien lng thc te phai tra e a vao chi ph san xuat kinh
doanh, tng ng hnh thanh quy kinh ph cong oan. Mot phan cua quy nay nop
len cong oan cap tren, mot phan dung e chi tieu cho hoat ong cong oan tai n
v.
Ke toan bao hiem y te: Bao hiem y te la khoan tien do doanh nghiep va
ngi lao ong nop cho c quan bao hiem e thuan tien cac cong viec ve kham,
cha benh. Theo quy nh hang thang, ngi lao ong mua bao hiem y te theo mot
mc bang 3% thu nhap, trong o 2% c phep tnh vao chi ph san xuat kinh
doanh, con 1% lay t thu nhap cua ngi lao ong e mua.
Tai khoan s dung: - Tai khoan 338 Cac khoan phai tra va phai nop khac
TK 3382: Kinh ph cong oan
TK 3383: Bao hiem xa hoi
TK 3384: Bao hiem y te
Tai khoan 338 (2, 3, 4)

- Cac khoan a tra, a nop khac

D. xxx
- Cac khoan phai tra, phai nop khac
D. Cac khoan con phai tra, phai nop
khac.

49
Trnh t ke toan:
Nv 1: Khi trch kinh ph cong oan, bao hiem xa hoi, bao hiem y te vao chi ph
nhan cong trc tiep:
N TK 622
Co TK 338 (3382, 3383, 3384)
Nv 2: Khau tr vao lng cong nhan vien phan bao hiem xa hoi, bao hiem y te
phai nop: N TK 334
Co TK 338 (3383, 3384)
Nv 3: Chi tieu thuoc ve quy kinh ph cong oan:
N TK 338 (3382)
Co TK 111, 112
Nv 4: Chuyen tien nop c quan quan Bao hiem:
N TK 338 (3383)
CoTK 111, 112
Nv 5: Khi mua bao hiem y te cho cong nhan vien:
N TK 338 (3384)
Co TK 111, 112
V du:
Tai mot doanh nghiep co tnh hnh tien lng, cac khoan trch theo lng nh sau:
1. Tnh tien lng phai tra cho cong nhan trc tiep san xuat 40.000.000
nhan vien quan ly phan xng 2.000.000
nhan vien quan ly doanh nghiep 10.000.000
2. BHXH, KPC va BHYT c tnh trch theo ty le quy nh.
3. Chi tien gi ngan hang nop BHXH cho c quan bao hiem (ke ca nop thay cho
cong nhan vien).
4. Chi tien mat mua BHYT cho cong nhan vien.
5. Rut tien gi ngan hang ve quy tien mat 50.000.000
6. Khau tr lng ve BHXH va BHYT cua cong nhan vien.
7. Chi tien mat tra toan bo lng cho cong nhan vien sau khi a tr cac khoan
khau tr.
Hay lap nh khoan.
50
4.2.2.3 Ke toan chi ph san xuat chung
Chi ph san xuat chung bao gom toan bo cac khoan chi ph phat sinh tai phan
xng san xuat nhng khong ke nguyen vat lieu trc tiep va nhan cong trc tiep
nh:
+ Chi ph nhan cong gian tiep
+ Chi ph nguyen vat lieu gian tiep
+ Chi ph ve cong cu dung cu, o dung san xuat
+ Chi ph khau hao tai san co nh
+ Chi ph dch vu mua ngoai (nh: ien, nc, ong lc)
+ Cac khoan chi ph khac bang tien
Ke toan s dung tai khoan 627 Chi ph san xuat chung: Tai khoan nay
dung e phan anh cac chi ph phuc vu san xuat kinh doanh phat sinh trong qua trnh
san xuat.
Tai khoan 627
- Tap hp chi ph san xuat
chung thc te phat sinh

- Ket chuyen chi ph san xuat
chung e tnh gia thanh san
pham.
4.2.2.3.1 Ke toan chi ph cong cu, dung cu
Cong cu, dung cu la nhng t lieu lao ong khong co u cac tieu chuan ve
gia tr, thi gian s dung quy nh oi vi tai san co nh. Cong cu dung cu trong
doanh nghiep c xuat ra la e s dung vao hoat ong san xuat kinh doanh nen
gia tr cua cong cu dung cu xuat dung c tnh vao chi ph cua doanh nghiep, hnh
thanh nen gia thanh san pham. Khi xuat dung cong cu, tuy thuoc vao tnh chat chi
ph cua doanh nghiep ma co the ap dung mot trong cac phng phap phan bo sau:
Phng phap phan bo 100%(Phan bo mot lan): la phng phap phan
bo het mot lan toan bo gia tr cua cong cu khi xuat ra s dung.
N TK 627, 641, 642
Co TK 153
Phng phap phan bo nhieu lan la phng phap phan bo nhieu lan gia
tr cua cong cu vao chi ph theo ke hoach.
Ke toan s dung tai khoan 142 Chi ph tra trc. Tai khoan nay dung
e tap hp va phan bo cac khoan chi ph phat sinh trong mot ky nhng lai phat huy
tac dung trong nhieu ky.
51
Tai khoan 142
D. xxx
- Cac khoan chi ph tra trc
phat sinh.
D. Chi ph ch phan bo cuoi ky.

- So phan bo chi ph vao oi
tng lien quan hang ky.
Trnh t ke toan nh sau
Nv 1: Khi xuat dung cong cu:
N TK 142
Co TK 153
100% gia tr
Nv 2: ong thi lap ke hoach phan bo va can c vao ke hoach ghi:
N TK 627, 641, 642
Co TK 142
Mot phan gia tr
Nv 3: Phan bo lan cuoi hoac khi bao hong cong cu:
N TK 152
N TK 627, 642, 641
Co TK 142
Gia tr phe lieu thu hoi (neu co)
Mot phan gia tr Gia tr phe lieu
Mot phan gia tr cong cu
V du4: Tai mot doanh nghiep co cac nghiep vu kinh te phat sinh sau:
1. Xuat cong cu ra s dung bo phan quan ly doanh nghiep tr gia 80.000
2. Xuat cong cu ra s dung (phan bo 50%) phan xng san xuat tr gia 2.400.000
3. Xuat cong cu ra s dung bo phan ban hang tr gia 1.000.000. Ke toan phan bo
trong 5 thang.
4. Bao hong cong cu nghiep vu 2, thu hoi phe lieu nhap kho 100.000
Yeu cau lap nh khoan.
4.2.2.3.2 Ke toan chi ph khau hao tai san co nh
Khau hao tai san co nh la em phan gia tr hao mon cua tai san co nh
vao chi ph san xuat kinh doanh. Do o, e tnh chnh xac gia thanh san pham, ket
qua kinh doanh can phai tnh chnh xac so khau hao tai san co nh, ngha la phai
can c vao lng hao mon thc te e tnh khau hao. Tuy nhien, trong thc te kho
co the xac nh c lng hao mon nay nen ngi ta can c vao so nam s dung
tai san co nh e tnh khau hao theo cong thc sau:
Mc khau hao c ban (nam) = Nguyen gia * Ty le khau hao c ban (nam)
52
Ke toan s dung tai khoan 214 Hao mon tai san co nh: Tai khoan nay
dung e phan anh tr gia hao mon tai san co nh trong qua trnh s dung do trch
khau hao TSC va nhng khoan tang giam hao mon khac.
Tai khoan 214

- Gia tr hao mon tai san co
nh giam do cac ly do giam tai
san co nh
D. xxx
- So khau hao tai san co nh
trch hang thang.
D. Hao mon tai san co nh hien
co cuoi ky.
Khi trch khau hao tai san co nh:
N TK 627, 641, 642
Co TK 214
V du5: Tai mot doanh nghiep co tnh hnh tai san co nh nh sau:
1. phan xung san xuat, nguyen gia 720.000.000, ty le khau hao nam 14%.
2. bo phan quan ly doanh nghiep, nguyen gia 300.000.000, ty le khau hao nam
9%.
Yeu cau: Tnh khau hao tai san co nh cua doanh nghiep trong thang va ghi
vao tai khoan lien quan.
4.2.2.3.3 Tap hp chi ph san xuat chung phat sinh
N TK 627
Co TK 152, 153, 142, 214, 111, 112, 331, 334, 338,
4.2.2.4 Tap hp chi ph san xuat va tnh gia thanh san pham
Khai niem: Gia thanh san pham la mot ch tieu chat lng quan trong phan
anh chat lng hoat ong san xuat kinh doanh trong mot thi ky. Do o, en cuoi
ky can phai tnh toan chnh xac gia thanh thc te cua san pham san xuat ra.
Tai khoan s dung:
Cac khoan chi ph san xuat phat sinh se c tap hp vao cac tai khoan 621,
622, 627; en cuoi ky tnh toan va ket chuyen vao tai khoan 154 Chi ph san
xuat kinh doanh d dang e tnh ra gia thanh cua san pham.
53

Tai khoan 154
D. Chi ph san xuat kinh doanh
d dang au ky.
- Cac khoan chi ph san xuat
kinh doanh d dang phat sinh
theo khoan muc gia thanh.
D. Chi ph san xuat kinh doanh
d dang cuoi ky.

- Gia thanh cua san pham hoan
thanh.
- Phng phap ke toan:
Nv1: Ket chuyen chi ph san xuat e tnh gia thanh san pham:
N TK 154
Co TK 621
Co TK 622
CoTK 627
Nv2: Nhap kho thanh pham:
N TK 155
Co TK 154
Qua trnh hach toan qua trnh hach toan c the hien s o sau:

Gia thanh SP hoan
thanh nhap kho
152
214, 142, 331
334, 338
111, 112
621
622
627
154 155
Ket chuyen
CP NVLTT
Ket chuyen
CP NCTT
Ket chuyen
CP SXC
CP NVLTT PS
CP NCTT PS
CP SXC PS
54
V du: Tai mot doanh nghiep, trong ky san xuat san pham A, cac khoan chi
ph san xuat phat sinh nh sau:
1. Xuat vat lieu chnh e san xuat san pham 36.000.000
2. Xuat vat lieu phu e san xuat san pham 2.000.000 va cho quan ly phan xng
100.000
3. Xuat nhien lieu cho quan ly phan xng 200.000
4. Tien ien phai tra cho ngi cung cap phan xng san xuat 1.400.000
5. Xuat cong cu ra s dung phan xng san xuat (phan bo 50%) tr gia 1.600.000
6. Chi tien mat tra chi ph sa cha thng xuyen tai san co nh phan xng san
xuat 300.000
7. Chi tien gi ngan hang mua o bao ho lao ong cho cong nhan san xuat gia
1.500.000. Ke toan phan bo trong 3 thang.
8. Xuat vat lieu chnh e san xuat san pham 10.000.000
9. Tnh tien lng phai tra trong thang cho cong nhan trc tiep san xuat
20.000.000; nhan vien quan ly phan xng 1.000.000
10. BHXH, KPC va BHYT c tnh trch theo ty le quy nh.
11. Khau hao tai san co nh phai trch trong thang phan xng san xuat
9.000.000
Yeu cau:
- nh khoan va phan anh tnh hnh tren vao tai khoan lien quan.
- Tnh gia thanh san pham cua doanh nghiep biet rang tr gia SPDD au ky:
3.000.000 va cuoi ky: 2.000.000

4.2.3 Ke toan tieu thu thanh pham va xac nh ket qua kinh doanh
Sau khi doanh nghiep san xuat xong san pham th phai ay nhanh viec ban
san pham ra goi o la tieu thu san pham nham thu hoi lai von e tiep tuc qua trnh
san xuat sau. Hay noi cach khac, tieu thu la giai oan cuoi cung cua qua trnh san
xuat kinh doanh. Thong qua tieu thu, gia tr va gia tr s dung cua san pham c
thc hien, n v thu hoi c von bo ra. ay nhanh toc o tieu thu se gop phan
tang nhanh toc o luan chuyen von noi rieng va hieu qua s dung von noi chung,
ong thi gop phan thoa man nhu cau tieu dung cua xa hoi.
55
4.2.3.1 Khai niem
Thanh pham sau khi san xuat ra c em ban goi la tieu thu. Thanh pham
ch c goi la a tieu thu khi thoa man cac ieu kien sau:
- Ngi ban phai mat quyen s hu ve thanh pham.
- Ngi ban a nhan c quyen s hu ve tien te hoac nhan c giay bao
cua ngi mua bao a nhan c hang va chap nhan thanh toan.
Tuy nhien trong thc te, do viec thanh toan tien te phc tap, v vay ngi ta
lay thi iem khi nhan c quyen s hu ve tien hoac nhan c giay bao cua
ngi mua bao a nhan c hang va chap nhan thanh toan lam thi iem tieu thu
va xac nhan doanh thu.
Sau qua trnh tieu thu, doanh nghiep se co lai hoac lo va c tnh nh sau:
Lai (+)/ Lo (-) =
Doanh thu
thuan
-
Gia von
hang ban
+
Chi ph
ban hang
+
Chi ph quan ly
doanh nghiep

Doanh thu
thuan
=
Doanh
thu ban
hang
-
Chiet khau
ban hang +
Giam gia
hang ban +
Hang
ban b
tra lai
+
Thue tieu thu
ac biet, thue
XNK

4.2.3.2 Tai khoan s dung
Tai khoan 155 Thanh pham: Thanh pham la nhng san pham a ket thuc
giai oan san xuat, c kiem nhan, nhap kho va tnh theo gia thanh san xuat thc
te.
Tai khoan 155
D. xxx
- Tr gia thanh pham tang do nhap
kho.
D. Tr gia thanh pham ton kho cuoi
ky.

- Tr gia thanh pham giam do xuat
kho.

Tai khoan 157 Hang gi i ban: Hang gi ban la toan bo hang tieu thu theo
phng thc chuyen hang va hang gi ai ly, ky gi. So hang gi ban khi cha
c ngi mua chap nhan thanh toan th van thuoc s hu cua n v.
56

Tai khoan 157
D. xxx
- Tr gia thanh pham hang hoa gi
i ban.
D. Tr gia thanh pham hang hoa
gi i ngi mua cha nhan c.

- Ket chuyen tr gia thanh pham
gi i khi a xac nh tieu thu.

Tai khoan 131 Phai thu khach hang: Tai khoan nay dung e phan anh cac
khoan n phai thu va tnh hnh thanh toan cac khoan n phai thu vi khach hang ve
tien ban san pham, cung cap dch vu
Tai khoan 131
D. xxx
- Khoan phai thu khach hang ve
thanh pham, hang hoa a cung
cap.
D. Khoan con phai thu cua khach
hang.

- Khoan a thu cua khach hang.

Tai khoan 333 Thue va cac khoan phai nop Nha nc.
(TK 3331: Thue gia tr gia tang phai nop): Tai khoan nay
dung e phan anh tnh hnh thanh toan ngan sach ve thue GTGT au ra.
Tai khoan 333(3331)

- So thue GTGT au vao a khau
tr.
- So thue GTGT a nop.

D xxx
- Thue GTGT au ra phai nop.

D. Thue GTGT con phai nop.

Tai khoan 511 Doanh thu ban hang: Tai khoan nay dung e phan anh tong
so doanh thu ban hang thc te va cac khoan giam doanh thu. Can chu y rang, oi
vi cac doanh nghiep tnh thue GTGT theo phng phap khau tr, doanh thu ghi
nhan tai khoan nay la gia ban khong bao gom thue GTGT au ra phai nop; ngc
lai, vi nhng doanh nghiep tnh thue GTGT theo phng phap trc tiep hay nhng
57
oi tng khong thuoc dien chu thue GTGT, doanh thu ghi nhan tai khoan nay la
tong gia thanh toan.
Tai khoan 511
- Cac khoan giam gia hoac b tra
lai hang.
- Ket chuyen doanh thu thuan e
xac nh ket qua kinh doanh.
- Doanh thu do tieu thu san pham,
hang hoa.

- Tai khoan 632 Gia von hang ban: Tai khoan nay dung e phan anh tr gia
von cua thanh pham, hang hoa xuat ban trong ky.
Tai khoan 632
- Tr gia von cua thanh pham, hang
hoa a xac nh tieu thu
- Ket chuyen tr gia von e
xac nh ket qua kinh doanh.

- Tai khoan 641 Chi ph ban hang: Tai khoan nay dung e phan anh cac
khoan chi ph lien quan en viec d tr, tieu thu san pham hang hoa nh:
+ Chi ph nhan vien ban hang
+ Chi ph nguyen vat lieu dung cho bo phan ban hang
+ Chi ph cong cu dung cu
+ Chi ph khau hao TSC cua bo phan ban hang
+ Chi ph bao hanh san pham
+ Chi ph dch vu mua ngoai nh van chuyen, boc vac
+ Cac khoan chi ph khac bang tien nh quang cao, gii thieu san pham
Tai khoan 641
- Cac khoan chi ph ban hang
phat sinh.
- Ket chuyen chi ph ban hang
e xac nh ket qua kinh doanh.

Tai khoan 642 Chi ph quan ly doanh nghiep: Tai khoan nay dung e phan
anh cac khoan chi ph phat sinh lien quan en viec to chc va quan ly san xuat
chung trong toan doanh nghiep, bao gom cac khoan chi ph nh:
+ Chi ph nhan vien quan ly
+ Chi ph nguyen vat lieu dung cho quan ly
+ Chi ph cong cu dung cu, o dung quan ly
58
+ Chi ph khau hao TSC dung chung toan doanh nghiep
+ Thue, ph, le ph
+ Chi ph dch vu mua ngoai nhu ien, nc, ien thoai
+ Cac khoan chi ph khac bang tien nh van phong pham, tiep tan, hoi
ngh
Tai khoan 642
- Cac khoan chi ph quan ly doanh
nghiep phat sinh.

- Ket chuyen chi ph quan ly
doanh nghiep e xac nh ket
qua kinh doanh.

Tai khoan 911 Xac nh ket qua kinh doanh
Tai khoan 911
- Tr gia von hang ban.
- Chi ph ban hang.
- Chi ph quan ly doanh nghiep.
- Ket chuyen lai.
- Doanh thu thuan.
- Ket chuyen lo.

Tai khoan 421 Li nhuan cha phan phoi: Tai khoan nay dung e phan anh
ket qua kinh doanh va tnh hnh phan phoi ket qua kinh doanh.
Tai khoan 421

- So lo cua hoat ong kinh doanh.
- So phan phoi lai

(D. Thc lo)
D. xxx
- So lai cua hoat ong kinh
doanh.
- X ly cac khoan lo hoat ong
kinh doanh
D. Thc lai
4.2.3.3 Phng phap ke toan
Nv1: Tieu thu trc tiep
Xuat kho san pham hoac hoan thanh dch vu giao cho khach hang
N TK 632
Co TK 155, 156, 154
Doanh thu ban hang
59
N TK 111, 112, 131
Co TK 511
Co TK 333(3331)
Nv2: Chuyen hang theo hp ong (gi hang i ban)
Xuat hang N TK 157
Co TK 154, 155, 156
Khi khach hang chap nhan thanh toan hoac thanh toan
Phan anh gia von hang ban (ghi gia xuat kho)
N TK 632
Co TK 157
Phan anh doanh thu ban hang (ghi gia ban)
N TK 111, 112, 131
Co TK 511
Co TK 333 (3331)
Nv 3: Tap hp chi ph ban hang, chi ph quan ly doanh nghiep
N TK 641
N TK 642
Co TK 111, 112, 152, 153, 142, 214, 334, 338, 331,
Nv4: Ket chuyen chi ph e xac nh ket qua kinh doanh:
N TK 911
Co TK 632
Co TK 641
Co TK 642
Nv 5: Ket chuyen doanh thu e xac nh ket qua:
N TK 511
Co TK 911
Nv 6: Ket chuyen lai / lo:
N TK 911
Co TK 421
Hoac N TK 421
Co TK 911
|:oi_ + l |oii .i. j.i |.|i| ||i| aoii| .|. y. |:oi_ + l |oii .i. j.i |.|i| ||i| aoii| .|. y. |:oi_ + l |oii .i. j.i |.|i| ||i| aoii| .|. y. |:oi_ + l |oii .i. j.i |.|i| ||i| aoii| .|. y.
60
lo ao i i| .||i| l |oi i lo ao i i| .||i| l |oi i lo ao i i| .||i| l |oi i lo ao i i| .||i| l |oi i l|oi .ii |.| ||i| l|oi .ii |.| ||i| l|oi .ii |.| ||i| l|oi .ii |.| ||i| aoii| aoii| aoii| aoii| .:o i_ li| |o. li li| .:o i_ li| |o. li li| .:o i_ li| |o. li li| .:o i_ li| |o. li li|
Quy trnh hach toan tieu thu thanh pham va xac nh ket qua kinh doanh c the hien bang s o sau:

Tong gia
thanh toan
155
334, 338
152, 153
214, 142
111, 112
Ket chuyen lo
K/c doanh thu
thuan
Ket chuyen la i
K/c chi ph quan ly DN
K/c chi ph ba n ha ng
K/c gia von ha ng
ban
Chi ph quan ly DN pha t sinh
Chi ph ba n hang phat sinh Thue
GTGT
Gia ban
cha thue
Pha n anh dthu ban hang
X.kho TP ban (ng i mua nha n hang)
K/c khi a xnh t.thu X.kho g i TP i ba n
911 157 632
641
642
421
421
511
333(3331)
111, 112, 131
BANG CAN OI SO D VA SO PHAT SINH KIEU BAN C
(n v: Trieu ong)
lo ao i i| .||i| l |oi i lo ao i i| .||i| l |oi i lo ao i i| .||i| l |oi i lo ao i i| .||i| l |oi i l|oi .ii |.| ||i| aoii| l|oi .ii |.| ||i| aoii| l|oi .ii |.| ||i| aoii| l|oi .ii |.| ||i| aoii| .:o i_ li| |o. li li| .:o i_ li| |o. li li| .:o i_ li| |o. li li| .:o i_ li| |o. li li|
Ben CO TK

Ben N TK
So d
au ky
N
Cong
phat sinh
N
So d
cuoi ky
Co
So d au ky Co

Cong phat sinh Co

So d cuoi ky N

|:oi_ + l |oii .i . j.i |.|i| ||i| aoii| .| |:oi_ + l |oii .i . j.i |.|i| ||i| aoii| .| |:oi_ + l |oii .i . j.i |.|i| ||i| aoii| .| |:oi_ + l |oii .i . j.i |.|i| ||i| aoii| .|. y. . y. . y. . y.
62
4.3 Ke toan qua trnh kinh doanh chu yeu trong doanh nghiep thng mai
Doanh nghiep thng mai la doanh nghiep thc hien qua trnh kinh doanh cua
mnh bang qua trnh lu chuyen hang hoa. Qua trnh lu chuyen hang hoa la qua
trnh a hang hoa t lnh vc san xuat sang lnh vc tieu dung thong qua hnh thc
mua va ban.
4.3.1 Ke toan qua trnh mua hang
Hang hoa cua doanh nghiep thng mai co c la do mua vao, khi mua hang
hoa nhap vao doanh nghiep th lam so lng hang hoa trong kho cua doanh nghiep
tang len a en gia tr hang hoa cua doanh nghiep tang, ong thi phat sinh quan
he thanh toan vi ngi ban va cac khoan chi ph ve thu mua hang hoa nh van
chuyen, boc vac
Tai khoan 156 Hang hoa
o TK 1561 Gia mua hang hoa
o TK 1562 Chi ph thu mua
V du:
Doanh nghiep mua mot lo hang hoa tr gia 50.000.000 nhap kho tien cha tra
ngi ban. Chi ph van chuyen c tra bang tien gi ngan hang 800.000. Sau o,
doanh nghiep vay ngan han ngan hang e tra n toan bo cho ngi ban tren,
ngan hang a cho vay. Hay lap nh khoan.
4.3.2 Ke toan qua trnh tieu thu va xac nh ket qua kinh doanh
c thc hien giong nh qua trnh tieu thu thanh pham doanh nghiep san
xuat, ch thay TK 155 bang TK 156.

|:oi_ |:i_ |: | |oi i vi ||a | |:oi_ |:i_ |: | |oi i vi ||a | |:oi_ |:i_ |: | |oi i vi ||a | |:oi_ |:i_ |: | |oi i vi ||a |
63
CHNG 5
CHNG T KE TOAN VA KIEM KE

5.1 Chng t ke toan
Moi so lieu ghi chep vao cac loai so ke toan khac nhau can co c s bao am
tnh phap ly, tc la nhng so lieu o can phai co s xac minh tnh hp phap, hp le
thong qua cac hnh thc c Nha nc quy nh cu the hoac co tnh chat bat buoc
hoac co tnh chat hng dan. Cac hnh thc nay chnh la cac loai chng t c cac
n v s dung trong hoat ong cua mnh.
5.1.1 Khai niem
Chng t ke toan la nhng chng minh bang giay t ve nghiep vu kinh te tai
chnh a phat sinh va thc s hoan thanh.
Thc chat cua chng t ke toan la nhng giay t c in san theo mau quy
nh, chung c dung e ghi chep nhng noi dung von co cua cac nghiep vu kinh
te phat sinh va a hoan thanh trong qua trnh hoat ong cua n v, gay ra s bien
ong oi vi cac loai tai san, nguon von cung nh cac oi tng ke toan khac.
Ngoai ra, chng t ke toan con co the c thc hien di dang ien t, c ma
hoa ma khong b thay oi trong qua trnh truyen qua mang may tnh hoac tren vat
mang tin nh bang t, a t, the thanh toan (goi chung la chng t ien t).
Chng t la khau au tien cua qua trnh kinh te va co tac dung:
- Chng minh cho cac nghiep vu kinh te phat sinh.
- Lam can c e ghi vao so ke toan.
- La c s phap ly e giai quyet moi s tranh chap, khieu to neu co.
- Quan ly va giam sat qua trnh kinh te.
Trong qua trnh hoat ong cua cac n v, cac nghiep vu kinh te phat sinh va
hoan thanh mot cach thng xuyen, cho nen, viec lap chng t e lam c s xac
minh s bien ong cua cac loai tai san, ca c loai nguon von cung mang tnh chat
thng xuyen va la mot yeu cau can thiet khach quan.
5.1.2 Phan loai chng t ke toan
Xuat phat t cho tai san va nguon von trong n v bao gom rat nhieu loai co
noi dung va cong dung kinh te khac biet, nen chng t ke toan c quy nh bao
gom nhieu loai e phan anh c tnh chat a dang cua tai san cung nh nguon
von.
64
e tien cho viec phan biet va s dung cac loai chng t khac nhau trong quan
ly kinh te noi chung va trong cong tac ke toan noi rieng can nghien cu cac cach
phan loai chng t. Moi cach phan loai nay can c vao cac tieu thc khac nhau
nh:
5.1.2.1 Phan loai theo cong dung
- Chng t goc: la chng t c lap trc tiep ngay khi nghiep vu kinh te
phat sinh hoac va hoan thanh. Chng t goc c chia thanh:
+ Chng t menh lenh: loai chng t nay co tac dung truyen at ch th,
menh lenh cho nhng bo phan chc nang thc hien. Loai chng t nay khong
chng minh c nghiep vu kinh te phat sinh hay cha, do o khong lam can c e
ghi so. V du: lenh chi tien mat, lenh xuat kho vat t
+ Chng t chap hanh: ay la loai chng t chng minh cho cac nghiep vu
kinh te phat sinh va la can c e ghi so. V du: phieu chi, phieu thu, phieu nhap
kho
Trong thc te e n gian va thuan tien trong khi lap chng t, ngi ta
thng ket hp chng t menh lenh va chng t chap hanh thanh chng t lien
hp.
Mac du chng t goc trong mot n v rat a dang, co ket cau va cong dung
khac nhau, nhng bao gi gia cac loai chng t cung co cac yeu to chung c ban
sau:
+ Ten goi chng t: giup phan loai chng t va tong hp so lieu cua cac
nghiep vu cung loai de dang.
+ Ngay va so chng t: giup cho viec ghi chep, kiem tra va oi chieu so
lieu c de dang, khoa hoc va tranh c s lam lan.
+ Ten va ch ky cua nhng ngi chu trach nhiem va co lien quan en
nghiep vu kinh te phat sinh ghi trong chng t: yeu to nay am bao tnh phap ly
cua chng t khi ghi vao so sach ke toan.
+ Noi dung tom tat cua nghiep vu kinh te: giup e kiem tra tnh hp phap
cua nghiep vu kinh te, ong thi con la can c e nh khoan c chnh xac.
+ n v o lng: can c vao oi tng c phan anh trong chng t ma
s dung cac n v o lng phu hp. Viec s dung n v o lng phu hp, mot
mat cho phep kiem tra mc o thc hien, mat khac lam c s e tong hp so lieu
khi ghi vao so sach ke toan.
65
- Chng t ghi so: la loai chng t dung e tong hp cac so lieu cua cac
chng t goc theo tng nghiep vu kinh te, ong thi nh khoan cac nghiep vu e
nham giam bt khoi lng ghi chep cua ke toan.
Chng t ghi so phai phan anh ay u cac yeu to sau:
+ So hieu cua chng t ghi so.
+ Ngay lap chng t ghi so.
+ So hieu, ten chng t goc kem theo va noi dung tom tat cua nghiep vu
kinh te phat sinh.
+ So hieu hoac ten tai khoan ghi N, ghi Co.
+ So tien ghi vao so cai.
+ Ten, ch ky cua ngi lap chng t ghi so va cua ke toan trng hay
ngi c ke toan trng uy nhiem.
Chng t ghi so phai anh so lien tuc t au nam en cuoi nam hay t au
thang en cuoi thang. Ngay thang cua chng t ghi so la ngay thang ghi vao so
ang ky chng t ghi so.
CHNG T GHI SO
So

Chng t Tai khoan
So Ngay
Noi dung
N Co
So tien

So lng chng t goc kem theo
Ngay thang .. nam..
Ngi lap Ke toan trng
5.1.2.2 Phan loai theo mc o tong hp
- Chng t goc: la chng t c lap trc tiep ngay khi nghiep vu kinh te phat
sinh.
- Ban ke chng t: dung e tong hp nhng chng t goc co cung noi dung
kinh te e viec ghi so c nhanh gon
Phan loai chng t theo mc o tong hp giup ch cho viec la chon tng loai
chng t trong cong tac hach toan, thanh tra va quan ly kinh te.
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5.1.2.3 Phan loai theo cach lap chng t
- Chng t mot lan: la chng t trong o viec ghi chep ch tien hanh mot lan
va chuyen vao ghi so ke toan. Can chu y chng t mot lan van c dung e ghi
nhieu nghiep vu kinh te khi cac nghiep vu nay phat sinh cung mot luc cung mot
thi iem. Chng t mot lan la loai chng t c s dung pho bien nh: hoa n,
lenh thu chi tien mat, bien ban kiem ke, bang ke thanh toan Chng t mot lan
thng c lap va thc hien trong mot ngay.
Nh vay, chng t mot lan la chng t phat huy tac dung mot lan tai mot thi
iem nhat nh.
- Chng t nhieu lan: la chng t ghi mot loai nghiep vu kinh te tiep dien
nhieu lan. Sau moi lan ghi cac con so thng c cong don. Ti mot gii han xac
nh trc, chng t khong con s dung tiep na c chuyen vao ghi so ke toan va
lu tr. Chng t nhieu lan thng bao gom: phieu theo doi thc hien cac hp
ong, phieu cap vat t theo han mc
Chng t nhieu lan la chng t phat huy tac dung nhieu lan tai nhieu thi
iem khac nhau.
PHIEU CAP VAT T THEO HAN MC
Ten vat t:
Quy cach:
Ni s dung:
Ly do s dung:
Han mc c cap:
Ngay thang nam
Phu trach ke hoach
Ch ky Ngay thang Thc nhan Han mc con
lai
Ngi nhan Thu kho

Cach phan loai nay giup ch nhieu cho viec la chon loai chng t thch hp
cho tng loai nghiep vu kinh te e giam bt viec ghi chep tren chng t.
67
5.1.2.4 Phan loai theo a iem lap chng t
- Chng t noi bo: la chng t c lap trong pham vi n v hach toan khong
phu thuoc vao ac tnh cua nghiep vu kinh te.
- Chng t ben ngoai: la chng t ve cac nghiep vu co lien quan en n v
hach toan nhng c lap t cac n v (to chc) kinh te khac.
5.1.2.5 Phan loai theo quy nh cua Nha nc
- Chng t bat buoc: la chng t do Nha nc ban hanh va bat buoc cac to
chc kinh te phai s dung trong hoat ong san xuat kinh doanh.
- Chng t hng dan: la chng t c ban hanh va hng dan cho cac doanh
nghiep s dung tuy thuoc vao ac iem san xuat kinh doanh.
5.1.3 Lap chng t ke toan
Moi nghiep vu kinh te, tai chnh phat sinh lien quan en hoat ong cua doanh
nghiep eu phai lap chng t ke toan. Chng t ke toan ch lap 1 lan cho mot
nghiep vu kinh te, tai chnh phat sinh. Noi dung chng t ke toan phai ay u cac
ch tieu, phai ro rang, trung thc vi noi dung nghiep vu kinh te, tai chnh phat sinh.
Ch viet tren chng t phai ro rang, khong tay xoa, khong viet tat. So tien viet
bang ch phai khp, ung vi so tien viet bang so.
Chng t ke toan phai c lap u so lien theo quy nh cho moi chng t.
oi vi chng t lap nhieu lien phai c lap mot lan cho tat ca cac lien theo cung
mot noi dung bang may tnh, may ch hoac viet long bang giay than. Trng hp
ac biet phai lap nhieu lien nhng khong the viet mot lan tat ca cac lien chng t
th co the viet hai lan nhng phai am bao thong nhat noi dung va tnh phap ly cua
tat ca cac lien chng t.
Cac chng t ke toan c lap bang may vi tnh phai am bao noi dung quy
nh cho chng t ke toan.
5.1.4 Ky chng t ke toan
Moi chng t ke toan phai co u ch ky theo chc danh quy nh tren chng
t mi co gia tr thc hien. Rieng chng t ien t phai co ch ky ien t theo quy
nh cua phap luat. Tat ca cac ch ky tren chng t ke toan eu phai ky bang but
bi hoac but mc, khong c ky bang mc o, bang but ch, ch ky tren chng t
ke toan dung e chi tien phai ky theo tng lien. Ch ky tren chng t ke toan cua
mot ngi phai thong nhat va phai giong vi ch ky a ang ky theo quy nh,
trng hp khong ang ky ch ky th ch ky lan sau phai khp vi ch ky cac lan
trc o.
68
Cac doanh nghiep cha co chc danh ke toan trng th phai c ngi phu
trach ke toan e giao dch vi khach hang, ngan hang, ch ky ke toan trng c
thay bang ch ky cua ngi phu trach ke toan cua n v o. Ngi phu trach ke
toan phai thc hien ung nhiem vu, trach nhiem va quyen quy nh cho ke toan
trng.
Ch ky cua ngi ng au doanh nghiep (Tong Giam oc, Giam oc hoac
ngi c uy quyen), cua ke toan trng (hoac ngi c uy quyen) va dau ong
tren chng t phai phu hp vi mau dau va ch ky con gia tr a ang ky tai ngan
hang. Ch ky cua ke toan vien tren chng t phai giong ch ky a ang ky vi ke
toan trng.
Ke toan trng (hoac ngi c uy quyen) khong c ky tha uy quyen
cua ngi ng au doanh nghiep. Ngi c uy quyen khong c uy quyen lai
cho ngi khac.
Cac doanh nghiep phai m so ang ky mau ch ky cua thu quy, thu kho, cac
nhan vien ke toan, ke toan trng (va ng i c uy quyen), Tong Giam oc (va
ngi c uy quyen). So ang ky mau ch ky phai anh so trang, ong dau giap
lai do Thu trng n v (hoac ngi c uy quyen) quan ly e tien kiem tra khi
can. Moi ngi phai ky ba ch ky mau trong so ang ky.
Nhng ca nhan co quyen hoac c uy quyen ky chng t, khong c ky
chng t ke toan khi cha ghi hoac cha ghi u noi dung chng t theo trach nhiem
cua ngi ky.
Viec phan cap ky tren chng t ke toan do Tong Giam oc (Giam oc)
doanh nghiep quy nh phu hp vi luat phap, yeu cau quan ly, am bao kiem soat
chat che, an toan tai san.
5.1.5 Trnh t luan chuyen va kiem tra chng t ke toan
Tat ca cac chng t ke toan do doanh nghiep lap hoac t ben ngoai chuyen
en eu phai tap trung vao bo phan ke toan doanh nghiep. Bo phan ke toan kiem
tra nhng chng t ke toan o va ch sau khi kiem tra va xac minh tnh phap ly cua
chng t th mi dung nhng chng t o e ghi so ke toan.
Trnh t luan chuyen chng t ke toan bao gom cac bc sau:
- Lap, tiep nhan, x ly chng t ke toan;
- Ke toan vien, ke toan trng kiem tra va ky chng t ke toan hoac trnh
Giam oc doanh nghiep ky duyet;
- Phan loai, sap xep chng t ke toan, nh khoan va ghi so ke toan;
69
- Lu tr, bao quan chng t ke toan.
Trnh t kiem tra chng t ke toan.
- Kiem tra tnh ro rang, trung thc, ay u cua cac ch tieu, cac yeu to ghi
chep tren chng t ke toan;
- Kiem tra tnh hp phap cua nghiep vu kinh te, tai chnh phat sinh a ghi
tren chng t ke toan, oi chieu chng t ke toan vi cac tai lieu khac co lien
quan;
- Kiem tra tnh chnh xac cua so lieu, thong tin tren chng t ke toan.
Khi kiem tra chng t ke toan neu phat hie n co hanh vi vi pham chnh sach,
che o, cac quy nh ve quan ly kinh te, tai chnh cua Nha nc, phai t choi thc
hien (Khong xuat quy, thanh toan, xuat kho,) ong thi bao ngay cho Giam oc
doanh nghiep biet e x ly kp thi theo pha p luat hien hanh.
oi vi nhng chng t ke toan lap khong ung thu tuc, noi dung va ch so
khong ro rang th ngi chu trach nhiem kiem tra hoac ghi so phai tra lai, yeu cau
lam them thu tuc va ieu chnh sau o mi lam can c ghi so.
5.1.6 Dch chng t ke toan ra tieng Viet
Cac chng t ke toan ghi bang tieng nc ngoai, khi s dung e ghi so ke
toan Viet Nam phai c dch ra tieng Viet. Nhng chng t t phat sinh hoac
nhieu lan phat sinh nhng co noi dung khong giong nhau th phai dch toan bo noi
dung chng t ke toan. Nhng chng t phat sinh nhieu lan, co noi dung giong
nhau th ban au phai dch toan bo, t ban th hai tr i ch dch nhng noi dung
chu yeu nh: Ten chng t, ten n v va ca nhan lap, ten n v va ca nhan nhan,
noi dung kinh te cua chng t, chc danh cua ngi ky tren chng t... Ngi dch
phai ky, ghi ro ho ten va chu trach nhiem ve noi dung dch ra tieng Viet. Ban
chng t dch ra tieng Viet phai nh kem vi ban chnh bang tieng nc ngoai.
5.1.7 S dung, quan ly, in va phat hanh bieu mau chng t ke toan
Tat ca cac doanh nghiep eu phai s dung thong nhat mau chng t ke toan
quy nh trong che o ke toan nay. Trong qua trnh thc hien, cac doanh nghiep
khong c sa oi bieu mau chng t thuoc loai bat buoc.
Mau chng t in san phai c bao quan can than, khong c e h hong,
muc nat. Sec va giay t co gia phai c quan ly nh tien.
Bieu mau chng t ke toan bat buoc do Bo Tai chnh hoac n v c Bo Tai
chnh uy quyen in va phat hanh. n v c uy quyen in va phat hanh chng t ke
70
toan bat buoc phai in ung theo mau quy nh, ung so lng c phep in cho
tng loai chng t va phai chap hanh ung cac quy nh ve quan ly an ch cua Bo
Tai chnh.
oi vi cac bieu mau chng t ke toan hng dan, cac doanh nghiep co the
mua san hoac t thiet ke mau, t in, nhng phai am bao cac noi dung chu yeu cua
chng t quy nh tai ieu 17 Luat Ke toan.
Cac doanh nghiep co s dung chng t ien t cho hoat ong kinh te, tai
chnh va ghi so ke toan th phai tuan thu theo quy nh cua cac van ban phap luat
ve chng t ien t.
DANH MUC CHNG T KE TOAN
TT TEN CHNG T SO HIEU
TNH
CHAT

BB
(*)
HD
(*)

A/CHNG T KE TOAN BAN HANH THEO QUYET NH 15/2006/Q-BTC

I/ Lao ong tien lng
1 Bang cham cong 01a-LTL x
2 Bang cham cong lam them gi 01b-LTL x
3 Bang thanh toan tien lng 02-LTL x
4 Bang thanh toan tien thng 03-LTL x
5 Giay i ng 04-LTL x
6 Phieu xac nhan san pham hoac cong viec hoan thanh 05-LTL x
7 Bang thanh toan tien lam them gi 06-LTL x
8 Bang thanh toan tien thue ngoai 07-LTL x
9 Hp ong giao khoan 08-LTL x
10 Bien ban thanh ly (nghiem thu) hp ong giao khoan 09-LTL x
11 Bang ke trch nop cac khoan theo lng 10-LTL x
12 Bang phan bo tien lng va bao hiem xa hoi 11-LTL x
II/ Hang ton kho
1 Phieu nhap kho 01-VT x
2 Phieu xuat kho 02-VT x
3 Bien ban kiem nghiem vat t, cong cu, san pham,
hang hoa
03-VT x
4 Phieu bao vat t con lai cuoi ky 04-VT x
5 Bien ban kiem ke vat t, cong cu, san pham, hang
hoa
05-VT x
71
6 Bang ke mua hang 06-VT x
7 Bang phan bo nguyen lieu, vat lieu, cong cu, dung cu 07-VT x
III/ Ban hang
1 Bang thanh toan hang ai ly, ky gi 01-BH x
2 The quay hang 02-BH x
IV/ Tien te
1 Phieu thu 01-TT x
2 Phieu chi 02-TT x
3 Giay e ngh tam ng 03-TT x
4 Giay thanh toan tien tam ng 04-TT x
5 Giay e ngh thanh toan 05-TT x
6 Bien lai thu tien 06-TT x
7 Bang ke vang, bac, kim kh quy, a quy 07-TT x
8 Bang kiem ke quy (dung cho VND) 08a-TT x
9 Bang kiem ke quy (dung cho ngoai te, vang bac...) 08b-TT x
10 Bang ke chi tien 09-TT x
V/ Tai san co nh
1 Bien ban giao nhan TSC 01-TSC x
2 Bien ban thanh ly TSC 02-TSC x
3 Bien ban ban giao TSC sa cha ln hoan thanh 03-TSC x
4 Bien ban anh gia lai TSC 04-TSC x
5 Bien ban kiem ke TSC 05-TSC x
6 Bang tnh va phan bo khau hao TSC 06-TSC x
B/ CHNG T BAN HANH THEO CAC VAN BAN PHAP LUAT KHAC
1 Giay chng nhan ngh om hng BHXH

x
2 Danh sach ngi ngh hng tr cap om au, thai san

x
3 Hoa n Gia tr gia tang
01GTKT-3LL
x
4 Hoa n ban hang thong thng
02GTGT-3LL
x
5 Phieu xuat kho kiem van chuyen noi bo
03 PXK-3LL
x
6 Phieu xuat kho hang gi ai ly
04 HDL-3LL
x
7 Hoa n dch vu cho thue tai chnh
05 TTC-LL
x
8 Bang ke thu mua hang hoa mua vao khong co hoa
n
04/GTGT x
9 ..........................
Ghi chu: (*) BB: Mau bat buoc
(*) HD: Mau hng dan
72
5.2 Kiem ke
5.2.1 Khai niem
So lieu cua ke toan cuoi ky phai phan anh chnh xac, phu hp vi gia tr cua
tai san tren bao cao tai chnh, do vay phai s dung phng phap kiem ke e xac
nh so thc te.
Nh vay, kiem ke la viec kiem tra tai cho tnh hnh tai san cua n v kinh te
e xac nh so hien co tai thi iem nay; t o oi chieu vi so lieu tren so sach ke
toan, phat hien chenh lech, ieu tra nguyen nhan va x ly. Thong qua kiem ke se
co tac dung: bao ve tai san, nang cao tnh chnh xac cua so lieu tren so ke toan,
thuc ay viec s dung von kinh doanh co hie u qua hn.
S chenh lech nay phat sinh do nhieu nguyen nhan:
- Khi nhap xuat o lng kiem tra khong chnh xac.
- Lap chng t hoac ghi so ke toan sai sot.
- Hao hut t nhien trong qua trnh bao quan.
- Mat mat, lay cap, h hong
5.2.2 Cac loai kiem ke
5.2.2.1 Phan loai theo pham vi
- Kiem ke toan bo von kinh doanh: la viec kiem ke tat ca cac loai tai san
doanh nghiep. Moi doanh nghiep can phai tien hanh kiem ke toan bo von kinh
doanh t nhat 1 nam 1 lan trc khi lap cac bao cao ke toan.
- Kiem ke tng phan von kinh doanh: la viec kiem ke tng loai hoac mot so
tai san doanh nghiep. Viec kiem ke nay c tien hanh tuy thuoc vao tng yeu
cau quan ly oi vi tng oi tng.
5.2.2.2 Phan loai theo thi gian
- Kiem ke nh ky: la viec kiem ke theo thi gian quy nh trc. Tuy theo
loai tai san ma xac nh thi gian khac nhau nh tien mat phai kiem ke hang ngay,
nguyen vat lieu phai kiem ke hang thang
- Kiem ke bat thng: la viec kiem ke khong theo thi gian quy nh trc va
thng c ap dung trong cac trng hp: ban giao trach nhiem vat chat hoac khi
co s that thoat tai san (thien tai, hoa hoan), khi co dau hieu vi pham ve che o
quan ly.
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5.2.3 Thu tuc va phng phap kiem ke
Kiem ke la cong viec phc tap chi ly lien quan en nhieu ngi, nhieu bo
phan, khoi lng cong viec ln, pham vi rong va phai tien hanh trong khoang thi
gian ngan nen phai co s lanh ao chat che va s tham gia cua moi ngi trong
doanh nghiep.
5.2.3.1 Trc khi kiem ke
Can phai thanh lap ban kiem ke vi ay u cac thanh vien theo quy nh. Ve
mat so sach ke toan phai c khoa so en thi iem nay. oi vi vat chat, can
phai c sap xep lai e tao ieu kien cho viec kiem ke nhanh gon.
5.2.3.2 Tien hanh kiem ke
Can phai ap dung nhng bien phap kiem ke phu hp oi vi tng oi tng;
nh oi vi vat chat phai can , ong, o, em tai cho; oi vi tien gi ngan hang va
cac khoan thanh toan phai dung phng phap oi chieu so sach.
5.2.3.3 Ket thuc kiem ke
Ban kiem ke phai lap bien ban kiem ke tren o co ay u ch ky cua cac
thanh vien, co xac nhan cua giam oc doanh nghiep va gi ve phong ke toan e
oi chieu, phat hien chenh lech, ieu tra va x ly.
Tom lai, viec phan anh va x ly chenh lech so lieu kiem ke lam cho so lieu
ke toan chnh xac, trung thc va o la c s e lap cac bao cao tai chnh cua doanh
nghiep.
|:oi_ c o | |oi i vi .i. ||i| ||:. | |oii |:oi_ c o | |oi i vi .i. ||i| ||:. | |oii |:oi_ c o | |oi i vi .i. ||i| ||:. | |oii |:oi_ c o | |oi i vi .i. ||i| ||:. | |oii
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CHNG 6
SO KE TOAN VA CAC HNH THC KE TOAN

6.1 So ke toan
6.1.1 Khai niem
e phan anh mot cach lien tuc va co he thong s bien ong cua tng loai tai
san, tng loai nguon von va cac qua trnh san xuat kinh doanh th ke toan phai s
dung he thong so ke toan bao gom nhieu loai so khac nhau.
So ke toan la nhng t so co ket cau tng ng vi ac iem cua oi tng
c phan anh cung nh yeu cau can xac nh va cung cap cac ch tieu phuc vu cho
cong tac quan ly va lap cac bao cao ke toan, mau so phai bao gom cac cot co moi
quan he chat che vi nhau va phai the hien c moi quan he vi cac loai so khac
co lien quan.
So ke toan dung e ghi chep, he thong va lu gi toan bo cac nghiep vu kinh
te, tai chnh a phat sinh theo noi dung kinh te va theo trnh t thi gian co lien
quan en doanh nghiep.
Xay dng he thong so ke toan mot cach khoa hoc se am bao cho viec tong
hp so lieu c kp thi, chnh xac va tiet kiem c thi gian cong tac. Can c e
ghi vao so ke toan la cac chng t ke toan hp le, con so lieu c phan anh trong
so ke toan se la can c e tnh toan va lap cac bao cao ke toan.
6.1.2 Cac loai so ke toan
Moi doanh nghiep ch co mot he thong so ke toan cho mot ky ke toan nam.
So ke toan gom so ke toan tong hp va so ke toan chi tiet.
- So ke toan tong hp, gom: So Nhat ky, So Cai.
- So ke toan chi tiet, gom: So, the ke toan chi tiet.
Nha nc quy nh bat buoc ve mau so, noi dung va phng phap ghi chep
oi vi cac loai So Cai, so Nhat ky; quy nh mang tnh hng dan oi vi cac loai
so, the ke toan chi tiet.
6.1.2.1 So ke toan tong hp
* So Nhat ky dung e ghi chep cac nghiep vu kinh te, tai chnh phat sinh trong
tng ky ke toan va trong mot nien o ke toan theo trnh t thi gian va quan he oi
ng cac tai khoan cua cac nghiep vu o. So lieu ke toan tren so Nhat ky phan anh
75
tong so phat sinh ben N va ben Co cua tat ca cac tai khoan ke toan s dung
doanh nghiep.
So Nhat ky phai phan anh ay u cac noi dung sau:
- Ngay, thang ghi so;
- So hieu va ngay, thang cua chng t ke toan dung lam can c ghi so;
- Tom tat noi dung cua nghiep vu kinh te, tai chnh phat sinh;
- So tien cua nghiep vu kinh te, tai chnh phat sinh.
* So Cai dung e ghi chep cac nghiep vu kinh te, tai chnh phat sinh trong
tng ky va trong mot nien o ke toan theo cac tai khoan ke toan c quy nh
trong che o tai khoan ke toan ap dung cho doanh nghiep. So lieu ke toan tren So
Cai phan anh tong hp tnh hnh tai san, nguon von, tnh hnh va ket qua hoat ong
san xuat, kinh doanh cua doanh nghiep.
So Cai phai phan anh ay u cac noi dung sau:
- Ngay, thang ghi so;
- So hieu va ngay, thang cua chng t ke toan dung lam can c ghi so;
- Tom tat noi dung cua nghiep vu kinh te, tai chnh phat sinh;
- So tien cua nghiep vu kinh te, tai chnh phat sinh ghi vao ben N hoac
ben Co cua tai khoan.
6.1.2.2 So, the ke toan chi tiet
So ke toan chi tiet dung e ghi chep cac nghiep vu kinh te, tai chnh phat sinh
lien quan en cac oi tng ke toan can thiet phai theo doi chi tiet theo yeu cau
quan ly. So lieu tren so ke toan chi tiet cung cap cac thong tin phuc vu cho viec
quan ly tng loai tai san, nguon von, doanh thu, chi ph cha c phan anh tren so
Nhat ky va So Cai.
So lng, ket cau cac so ke toan chi tiet khong quy nh bat buoc. Cac doanh
nghiep can c vao quy nh mang tnh hng dan cua Nha nc ve so ke toan chi
tiet va yeu cau quan ly cua doanh nghiep e m cac so ke toan chi tiet can thiet,
phu hp.
6.1.3 He thong so ke toan
Moi n v ke toan ch co mot he thong so ke toan chnh thc va duy nhat cho
mot ky ke toan nam. Doanh nghiep phai can c vao he thong tai khoan ke toan ap
dung tai doanh nghiep va yeu cau quan ly e m u cac so ke toan tong hp va so
ke toan chi tiet can thiet.
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6.1.4 Trach nhiem cua ngi gi va ghi so ke toan
So ke toan phai c quan ly chat che, phan cong ro rang trach nhiem ca
nhan gi va ghi so. So ke toan giao cho nhan vien nao th nhan vien o phai chu
trach nhiem ve nhng ieu ghi trong so va viec gi so trong suot thi gian dung so.
Khi co s thay oi nhan vien gi va ghi so, ke toan trng phai to chc viec
ban giao trach nhiem quan ly va ghi so ke toan gia nhan vien cu va nhan vien
mi. Bien ban ban giao phai c ke toan trng ky xac nhan.
6.1.5 Ghi so ke toan bang tay hoac bang may vi tnh
n v ke toan c ghi so ke toan bang tay hoac ghi so ke toan bang may vi
tnh.
Trng hp ghi so bang tay phai theo mot trong cac hnh thc ke toan va mau
so ke toan theo quy nh tai Muc II- Cac hnh thc ke toan. n v c m
them cac so ke toan chi tiet theo yeu cau quan ly cua n v.
Trng hp ghi so ke toan bang may vi tnh th doanh nghiep c la chon
mua hoac t xay dng hnh thc ke toan tren may vi tnh cho phu hp. Hnh thc ke
toan tren may vi tnh ap dung tai doanh nghiep phai am bao cac yeu cau sau:
- Co u cac so ke toan tong hp va so ke toan chi tiet can thiet e ap ng
yeu cau ke toan theo quy nh. Cac so ke toan tong hp phai co ay u cac yeu to
theo quy nh cua Che o so ke toan.
- Thc hien ung cac quy nh ve m so, ghi so, khoa so va sa cha so ke
toan theo quy nh cua Luat Ke toan, cac van ban hng dan thi hanh Luat Ke toan
va quy nh tai Che o ke toan nay.
- Doanh nghiep phai can c vao cac tieu chuan, ieu kien cua phan mem ke
toan do Bo Tai chnh quy nh tai Thong t so 103/2005/TT-BTC ngay 24/11/2005
e la chon phan mem ke toan phu hp vi yeu cau quan ly va ieu kien cua
doanh nghiep.
6.2 Ky thuat ghi so, sa so ke toan
6.2.1 M so
So ke toan phai m vao au ky ke toan nam. oi vi doanh nghiep mi thanh
lap, so ke toan phai m t ngay thanh lap. Ngi ai dien theo phap luat va ke
toan trng cua doanh nghiep co trach nhiem ky duyet cac so ke toan ghi bang tay
trc khi s dung, hoac ky duyet vao so ke toan chnh thc sau khi in ra t may vi
tnh.
77
So ke toan phai dung mau in san hoac ke san, co the ong thanh quyen hoac
e t ri. Cac t so khi dung xong phai o ng thanh quyen e lu tr.
Trc khi dung so ke toan phai hoan thien cac thu tuc sau:
oi vi so ke toan dang quyen:
Trang au so phai ghi to ten doanh nghiep, ten so, ngay m so, nien o ke
toan va ky ghi so, ho ten, ch ky cua ngi gi va ghi so, cua ke toan trng va
ngi ai dien theo phap luat, ngay ket thuc ghi so hoac ngay chuyen giao cho
ngi khac
So ke toan phai anh so trang t trang au en trang cuoi, gia hai trang so
phai ong dau giap lai cua n v ke toan.
oi vi so t ri:
au moi so t ri phai ghi ro ten doanh nghiep, so th t cua tng t so, ten
so, thang s dung, ho ten ngi gi va ghi so. Cac t ri trc khi dung phai c
giam oc doanh nghiep hoac ngi c uy quyen ky xac nhan, ong dau va ghi
vao so ang ky s dung so t ri. Cac so t ri phai c sap xep theo th t cac
tai khoan ke toan va phai am bao s an toan, de tm.
6.2.2 Ghi so
Viec ghi so ke toan nhat thiet phai can c vao chng t ke toan a c kiem
tra bao am cac quy nh ve chng t ke toan. Moi so lieu ghi tren so ke toan bat
buoc phai co chng t ke toan hp phap, hp ly chng minh.
Ghi so ke toan phai dung mc tot, khong phai, khong nhoe, phai ghi lien tuc
khong c cach dong, khong c ghi so xen ke, ghi so chong len nhau, khong
c dung tay, cac dong khong co so lieu phai c gach ngang e ngan nga hien
tng t y ghi them.
6.2.3 Sa so
6.2.3.1 Sa cha trong trng hp ghi so ke toan bang tay
Khi phat hien so ke toan ghi bang tay co sai sot trong qua trnh ghi so ke toan
th khong c tay xoa lam mat dau vet thong tin, so lieu ghi sai ma phai sa cha
theo mot trong cac phng phap sau:
* Phng phap cai chnh:
Phng phap nay dung e nh chnh nhng sai sot bang cach gach mot ng
thang xoa bo cho ghi sai nhng van am bao nhn ro noi dung sai. Tren cho b xoa
bo ghi con so hoac ch ung bang mc thng pha tren va phai co ch ky cua ke
78
toan trng hoac phu trach ke toan ben canh cho sa. Phng phap nay ap dung
cho cac trng hp:
- Sai sot trong dien giai, khong lien quan e n quan he oi ng cua cac tai
khoan;
- Sai sot khong anh hng en so tien tong cong.
* Phng phap ghi so am (con goi Phng phap ghi o):
Phng phap nay dung e ieu chnh nhng sai sot bang cach: Ghi lai bang
mc o hoac ghi trong ngoac n but toan a ghi sai e huy but toan a ghi sai. Ghi
lai but toan ung bang mc thng e thay the.
Phng phap nay ap dung cho cac trng hp:
- Sai ve quan he oi ng gia cac tai khoan do nh khoan sai a ghi so ke
toan ma khong the sa lai bang phng phap cai chnh;
- Phat hien ra sai sot sau khi a nop bao cao tai chnh cho c quan co tham
quyen
Trong trng hp nay c sa cha sai sot vao so ke toan nam phat hien ra sai
sot theo phng phap phi hoi to, hoac hoi to theo quy nh cua chuan mc ke toan so
29 Thay oi chnh sach ke toan, c tnh ke toan va cac sai sot;
- Sai sot trong o but toan tai khoan a ghi so tien nhieu lan hoac con so
ghi sai ln hn con so ghi ung.
Khi dung phng phap ghi so am e nh chnh cho sai th phai lap mot Chng
t ghi so nh chnh do ke toan trng (hoac phu trach ke toan) ky xac nhan.
* Phng phap ghi bo sung:
Phng phap nay ap dung cho trng hp ghi ung ve quan he oi ng tai
khoan nhng so tien ghi so t hn so tien tren chng t hoac la bo sot khong cong
u so tien ghi tren chng t. Sa cha theo phng phap nay phai lap Chng t
ghi so bo sung" e ghi bo sung bang mc thng so tien chenh lech con thieu so
vi chng t.
6.2.3.2 Sa cha trong trng hp ghi so ke toan bang may vi tnh
- Trng hp phat hien sai sot trc khi bao cao tai chnh nam nop cho c
quan nha nc co tham quyen th phai sa cha trc tiep vao so ke toan cua nam
o tren may vi tnh;
- Trng hp phat hien sai sot sau khi bao cao tai chnh nam a nop cho c
quan Nha nc co tham quyen th phai sa cha trc tiep vao so ke toan cua nam
79
a phat hien sai sot tren may vi tnh va ghi chu vao dong cuoi cua so ke toan nam
co sai sot;
- Cac trng hp sa cha khi ghi so ke toan bang may vi tnh eu c
thc hien theo Phng phap ghi so am hoac Phng phap ghi bo sung .
6.2.3.3 Khi bao cao quyet toan nam c duyet
Khi bao cao quyet toan nam c duyet hoac khi cong viec thanh tra, kiem
tra, kiem toan ket thuc va a co y kien ket luan chnh thc, neu co quyet nh phai
sa cha lai so lieu tren bao cao tai chnh lien quan en so lieu a ghi so ke toan
th n v phai sa lai so ke toan va so d cua nhng tai khoan ke toan co lien quan
theo phng phap quy nh. Viec sa cha c thc hien trc tiep tren so ke toan
cua nam a phat hien sai sot, ong thi phai ghi chu vao trang cuoi (dong cuoi) cua
so ke toan nam trc co sai sot (neu phat hien sai sot bao cao tai chnh a nop cho
c quan co tham quyen) e tien oi chieu, kiem tra.
6.2.4 Khoa so
Cuoi ky ke toan phai khoa so ke toan trc khi lap bao cao tai chnh. Ngoai
ra phai khoa so ke toan trong cac trng hp kiem ke hoac cac trng hp khac
theo quy nh cua phap luat.
6.3 Cac hnh thc ke toan ap dung cac doanh nghiep Viet Nam
Hnh thc ke toan la khai niem c s dung e ch viec to chc he thong so
ke toan ap dung trong n v ke toan nham thc hien viec phan loai x ly va he
thong hoa cac thong tin c thu nhap t ca c chng t ke toan e phan anh so hien
co va tnh hnh bien ong cua tng oi tng ke toan cung nh phuc vu cho viec
lap ra cac bao cao theo yeu cau quan ly.
Hnh thc ke toan bao gom cac noi dung c ban:
- So lng so va ket cau cua tng loai so.
- Trnh t va phng phap ghi chep vao tng loai so.
- Moi quan he gia cac loai so vi nhau trong qua trnh s ly thong tin.
Sau ay gii thieu cac hinh thc so ke toa n ang c ap dung cac doanh
nghiep Viet Nam hien nay.
Doanh nghiep c ap dung mot trong nam hnh thc ke toan sau:
- Hnh thc ke toan Nhat ky chung;
- Hnh thc ke toan Nhat ky - So Cai;
80
- Hnh thc ke toan Chng t ghi so;
- Hnh thc ke toan Nhat ky- Chng t;
- Hnh thc ke toan tren may vi tnh.
Trong moi hnh thc so ke toan co nhng quy nh cu the ve so lng, ket cau,
mau so, trnh t, phng phap ghi chep va moi quan he gia cac so ke toan.
Doanh nghiep phai can c vao quy mo, ac iem hoat ong san xuat, kinh
doanh, yeu cau quan ly, trnh o nghiep vu cua can bo ke toan, ieu kien trang b
ky thuat tnh toan, la chon mot hnh thc ke toan phu hp va phai tuan thu theo
ung quy nh cua hnh thc so ke toan o, gom: Cac loai so va ket cau cac loai so,
quan he oi chieu kiem tra, trnh t, phng phap ghi chep cac loai so ke toan.
Ap dung hnh thc ke toan nay hay hnh thc ke toan khac la tuy thuoc vao
quy mo va ac iem san xuat kinh doanh hay s dung von cua cac c quan, doanh
nghiep. Van e can ac biet ton trong ay la: Khi a la chon mot hnh thc ke
toan e ap dung trong doanh nghiep th nhat thiet phai tuan theo moi nguyen tac c
ban cua hnh thc ke toan o ve cac mat: So lng va ket cau cac loai so sach, moi
quan he va s ket hp gia cac loai so sach, trnh t va ky thuat ghi chep cac loai
so sach. Tuyet oi tranh tnh trang chap va cac loai tuy tien, lam theo kieu cua
rieng mnh.
e am bao s thong nhat chung cho cac nganh va cac doanh nghiep, di
ay hng dan nhng iem chu yeu ve cac hnh thc ke toan noi tren.
6.3.1 Hnh thc ke toan Nhat ky chung
6.3.1.1 Nguyen tac, ac trng c ban cua hnh thc ke toan Nhat ky chung
ac trng c ban cua hnh thc ke toan Nhat ky chung: Tat ca cac nghiep vu
kinh te, tai chnh phat sinh eu phai c ghi vao so Nhat ky, ma trong tam la so
Nhat ky chung, theo trnh t thi gian phat sinh va theo noi dung kinh te (nh
khoan ke toan) cua nghiep vu o. Sau o lay so lieu tren cac so Nhat ky e ghi So
Cai theo tng nghiep vu phat sinh.
Hnh thc ke toan Nhat ky chung gom cac loai so chu yeu sau:
- So Nhat ky chung, So Nhat ky ac biet;
- So Cai;
- Cac so, the ke toan chi tiet.
81
6.3.1.2 Trnh t ghi so ke toan theo hnh thc ke toan Nhat ky chung
(1) Hang ngay, can c vao cac chng t a kiem tra c dung lam can c ghi
so, trc het ghi nghiep vu phat sinh vao so Nhat ky chung, sau o can c so lieu
a ghi tren so Nhat ky chung e ghi vao So Cai theo cac tai khoan ke toan phu
hp. Neu n v co m so, the ke toan chi tiet th ong thi vi viec ghi so Nhat ky
chung, cac nghiep vu phat sinh c ghi vao cac so, the ke toan chi tiet lien quan.
Trng hp n v m cac so Nhat ky ac biet th hang ngay, can c vao cac
chng t c dung lam can c ghi so, ghi nghiep vu phat sinh vao so Nhat ky ac
biet lien quan. nh ky (3, 5, 10... ngay) hoac cuoi thang, tuy khoi lng nghiep vu
phat sinh, tong hp tng so Nhat ky ac biet, lay so lieu e ghi vao cac tai khoan
phu hp tren So Cai, sau khi a loai tr so trung lap do mot nghiep vu c ghi
ong thi vao nhieu so Nhat ky ac biet (neu co).
(2) Cuoi thang, cuoi quy, cuoi nam, cong so lieu tren So Cai, lap Bang can
oi so phat sinh.
Sau khi a kiem tra oi chieu khp ung, so lieu ghi tren So Cai va bang tong
hp chi tiet (c lap t cac So, the ke toan chi tiet) c dung e lap cac Bao cao
tai chnh.
Ve nguyen tac, Tong so phat sinh N va Tong so phat sinh Co tren Bang can
oi so phat sinh phai bang Tong so phat sinh N va Tong so phat sinh Co tren so
Nhat ky chung (hoac so Nhat ky chung va cac so Nhat ky ac biet sau khi a loai
tr so trung lap tren cac so Nhat ky ac biet) cung ky.
Trnh t ghi chep theo hnh thc ke toan Nhat ky chung

So, the ke toan
chi tiet

So Nhat ky
ac biet
Chng t ke toan
SO NHAT KY
CHUNG
SO CAI
Bang can oi
so phat sinh
BAO CAO TAI CHNH
Bang tong hp
chi tiet
82
Ghi chu:
Ghi hang ngay
Ghi cuoi thang, hoac nh ky
Quan he oi chieu, kiem tra
6.3.2 Hnh thc ke toan Nhat ky So Cai:
6.3.2.1 ac trng c ban cua hnh thc ke toan Nhat ky - So Cai
ac trng c ban cua hnh thc ke toan Nhat ky - So Cai: Cac nghiep vu kinh
te, tai chnh phat sinh c ket hp ghi chep theo trnh t thi gian va theo noi
dung kinh te (theo tai khoan ke toan) tren cung mot quyen so ke toan tong hp duy
nhat la so Nhat ky - So Cai. Can c e ghi vao so Nhat ky - So Cai la cac chng t
ke toan hoac Bang tong hp chng t ke toan cung loai.
Hnh thc ke toan Nhat ky - So Cai gom co cac loai so ke toan sau:
- Nhat ky - So Cai;
- Cac So, The ke toan chi tiet.
6.3.2.2 Trnh t ghi so ke toan theo hnh thc ke toan Nhat ky - So Cai
(1) Hang ngay, ke toan can c vao cac chng t ke toan hoac Bang tong hp
chng t ke toan cung loai a c kiem tra va c dung lam can c ghi so, trc
het xac nh tai khoan ghi N, tai khoan ghi Co e ghi vao So Nhat ky So Cai.
So lieu cua moi chng t (hoac Bang tong hp chng t ke toan cung loai) c
ghi tren mot dong ca 2 phan Nhat ky va phan So Cai. Bang tong hp chng t ke
toan c lap cho nhng chng t cung loai (Phieu thu, phieu chi, phieu xuat,
phieu nhap,) phat sinh nhieu lan trong mot ngay hoac nh ky 1 en 3 ngay.
Chng t ke toan va Bang tong hp chng t ke toan cung loai sau khi a
ghi So Nhat ky - So Cai, c dung e ghi vao So, The ke toan chi tiet co lien
quan.
(2) Cuoi thang, sau khi a phan anh toan bo chng t ke toan phat sinh trong
thang vao So Nhat ky - So Cai va cac so, the ke toan chi tiet, ke toan tien hanh
cong so lieu cua cot so phat sinh phan Nhat ky va cac cot N, cot Co cua tng tai
khoan phan So Cai e ghi vao dong cong phat sinh cuoi thang. Can c vao so
phat sinh cac thang trc va so phat sinh thang nay tnh ra so phat sinh luy ke t
au quy en cuoi thang nay. Can c vao so d au thang (au quy) va so phat sinh
trong thang ke toan tnh ra so d cuoi thang (cuoi quy) cua tng tai khoan tren
Nhat ky - So Cai.
83
(3) Khi kiem tra, oi chieu so cong cuoi thang (cuoi quy) trong So Nhat ky -
So Cai phai am bao cac yeu cau sau:
Tng s tin ca ct Phat
sinh phn Nht ky
=
Tng s phat sinh N ca
tt c cac Tai khon
=
Tng s phat sinh Co
ca tt c cac Tai khon
Tng s d N cac Tai khon = Tng s d Co cac Tai khon
(4) Cac so, the ke toan chi tiet cung phai c khoa so e cong so phat sinh
N, so phat sinh Co va tnh ra so d cuoi thang cua tng oi tng. Can c vao so
lieu khoa so cua cac oi tng lap Bang tong hp chi tiet" cho tng tai khoan. So
lieu tren Bang tong hp chi tiet c oi chieu vi so phat sinh N, so phat sinh
Co va So d cuoi thang cua tng tai khoan tren So Nhat ky - So Cai.
So lieu tren Nhat ky - So Cai va tren Ba ng tong hp chi tiet sau khi khoa
so c kiem tra, oi chieu neu khp, ung se c s dung e lap bao cao tai
chnh.
Trnh t ghi chep theo hnh thc ke toan Nhat ky-so Cai:

Ghi chu:
Ghi hang ngay
Ghi cui thang
i chiu, kim tra
Chng t k ton
S qu
NHT K S CI
Bng tng
hp chng t
k ton cng
loi
S, th k
ton chi
tit

S, th k
ton chi
tit

Bng
tng hp
chi tit
BO CO TI CHNH
84
6.3.3 Hnh thc ke toan chng t ghi so
6.3.3.1 ac trng c ban cua hnh thc ke toan Chng t ghi so
ac trng c ban cua hnh thc ke toan Chng t ghi so: Can c trc tiep e
ghi so ke toan tong hp la Chng t ghi so. Viec ghi so ke toan tong hp bao
gom:
+ Ghi theo trnh t thi gian tren So ang ky Chng t ghi so.
+ Ghi theo noi dung kinh te tren So Cai.
Chng t ghi so do ke toan lap tren c s tng chng t ke toan hoac Bang
Tong hp chng t ke toan cung loai, co cung noi dung kinh te.
Chng t ghi so c anh so hieu lien tuc trong tng thang hoac ca nam
(theo so th t trong So ang ky Chng t ghi so) va co chng t ke toan nh
kem, phai c ke toan trng duyet trc khi ghi so ke toan.
Hnh thc ke toan Chng t ghi so gom co cac loai so ke toan sau:
- Chng t ghi so;
- So ang ky Chng t ghi so;
- So Cai;
- Cac So, The ke toan chi tiet.
6.3.3.2 Trnh t ghi so ke toan theo hnh thc ke toan Chng t ghi so
(1)- Hang ngay, can c vao cac chng t ke toan hoac Bang Tong hp chng
t ke toan cung loai a c kiem tra, c dung lam can c ghi so, ke toan lap
Chng t ghi so. Can c vao Chng t ghi so e ghi vao so ang ky Chng t ghi
so, sau o c dung e ghi vao So Cai. Cac chng t ke toan sau khi lam can c
lap Chng t ghi so c dung e ghi vao So, The ke toan chi tiet co lien quan.
(2)- Cuoi thang, phai khoa so tnh ra tong so tien cua cac nghiep vu kinh te,
tai chnh phat sinh trong thang tren so ang ky Chng t ghi so, tnh ra Tong so
phat sinh N, Tong so phat sinh Co va So d cua tng tai khoan tren So Cai. Can
c vao So Cai lap Bang Can oi so phot sinh.
(3)- Sau khi oi chieu khp ung, so lieu ghi tren So Cai va Bang tong hp chi
tiet (c lap t cac so, the ke toan chi tiet) c dung e lap Bao cao tai chnh.
Quan he oi chieu, kiem tra phai am bao Tong so phat sinh N va Tong so
phat sinh Co cua tat ca cac tai khoan tren Bang Can oi so phot sinh phai bang
nhau va bang Tong so tien phat sinh tren so ang ky Chng t ghi so. To ng so d
N va Tong so d Co cua cac tai khoan tren Bang Can oi so phot sinh phai bang
85
nhau, va so d cua tng tai khoan tren Bang Can oi so phot sinh phai bang so d
cua tng tai khoan tng ng tren Bang tong hp chi tiet.
Trnh t ke toan trong hnh thc ke toan Ch ng t ghi so

Ghi chu:
Ghi hang ngay
Ghi cui thang
i chiu, kim tra
6.3.4 Hnh thc ke toan: Nhat ky chng t
6.3.4.1 ac trng c ban cua hnh thc ke toan Nhat ky-Chng t (NKCT)
- Tap hp va he thong hoa cac nghiep vu kinh te phat sinh theo ben Co cua
cac tai khoan ket h p vi viec phan tch cac nghiep vu kinh te o theo cac tai
khoan oi ng N.
- Ket hp chat che viec ghi chep cac nghiep vu kinh te phat sinh theo trnh t
thi gian vi viec he thong hoa cac nghiep vu theo noi dung kinh te (theo tai
khoan).
Chng t k ton
S qu
CHNG T GHI S
Bng tng hp
chng t k ton
cng loi
S, th k
ton chi tit
S, th k
ton chi
tit
Bng
tng hp
chi tit
S Ci
S ng k
chng t ghi s
1.1.1.1.1.1 B
ng
c
BO CO TI CHNH
86
- Ket hp rong rai viec hach toan tong hp vi hach toan chi tiet trong cung
mot so ke toan va trong cung mot quy trnh ghi chep.
- S dung cac mau so in san cac quan he oi ng tai khoan, ch tieu quan ly
kinh te, tai chnh va lap bao cao tai chnh.
Hnh thc ke toan Nhat ky Chng t gom co cac loai so ke toan sau:
- Nhat kychng t;
- Bang ke;
- So Cai;
- So hoac the ke toan chi tiet.
6.3.4.2 Trnh t ghi so ke toan theo hnh thc ke toan Nhat ky- Chng t
(1). Hang ngay can c vao cac chng t ke toan a c kiem tra lay so lieu
ghi trc tiep vao cac Nhat ky- Chng t hoac Bang ke, so chi tiet co lien quan.
oi vi cac loai chi ph san xuat, kinh doanh phat sinh nhieu lan hoac mang
tnh chat phan bo, cac chng t goc trc het c tap hp va phan loai trong cac
bang phan bo, sau o lay so lieu ket qua cua bang phan bo ghi vao cac Bang ke va
Nhat y Chng t co lien quan.
oi vi cac Nhat ky - Chng t c ghi can c vao cac Bang ke, so chi tiet
th can c vao so lieu tong cong cua bang ke, so chi tiet, cuoi thang chuyen so lieu
vao Nhat ky- Chng t.
(2). Cuoi thang khoa so, cong so lieu tren cac Nhat ky - Chng t, kiem tra,
oi chieu so lieu tren cac Nhat ky - Chng t vi cac so, the ke toan chi tiet, bang
tong hp chi tiet co lien quan va lay so lieu tong cong cua cac Nhat ky- Chng t
ghi trc tiep vao So Cai.
oi vi cac chng t co lien quan en cac so, the ke toan chi tiet th c ghi
trc tiep vao cac so, the co lien quan. Cuoi thang, cong cac so hoac the ke toan chi
tiet va can c vao so hoac the ke toan chi tiet e lap cac Bang tong hp chi tiet
theo tng tai khoan e oi chieu vi So Cai.
So lieu tong cong So Cai va mot so ch tieu chi tiet trong Nhat ky- Chng
t, Bang ke va cac Bang tong hp chi tiet c dung e lap bao cao tai chnh
87
Trnh t ghi chep theo hnh thc ke toan: Nhat ky- Chng t:

Ghi chu:
Ghi hang ngay
Ghi cui thang
i chiu, kim tra
6.3.5 Hnh thc ke toan tren may vi tnh
6.3.5.1 ac trng c ban cua Hnh thc ke toan tren may vi tnh
ac trng c ban cua Hnh thc ke toan tren may vi tnh la cong viec ke toan
c thc hien theo mot chng trnh phan mem ke toan tren may vi tnh. Phan
mem ke toan c thiet ke theo nguyen tac cua mot trong bon hnh thc ke toan
hoac ket hp cac hnh thc ke toan quy nh tren ay. Phan mem ke toan khong
hien th ay u quy trnh ghi so ke ton, nhng phai in c ay u so ke toan va
bao cao tai chnh theo quy nh.
Cac loai so cua Hnh thc ke toan tren may vi tnh:
Phan mem ke toan c thiet ke theo Hnh thc ke toan nao se co cac loai
so cua hnh thc ke toan o nhng khong hoan toan giong mau so ke toan ghi bang
tay.
6.3.5.2 Trnh t ghi so ke toan theo Hnh thc ke toan tren may vi tnh
(1) Hang ngay, ke toan can c vao chng t ke toan hoac Bang tong hp
chng t ke toan cung loai a c kiem tra, c dung lam can c ghi so, xac
nh tai khoan ghi N, tai khoan ghi Co e nhap d lieu vao may vi tnh theo cac
bang, bieu c thiet ke san tren phan mem ke toan.
Chng t k ton v
cc bng phn b
Bng k
NHT K
CHNG T
S, th
k ton chi tit
Bng tng hp chi
tit
S Ci
BO CO TI CHNH
88
Theo quy trnh cua phan mem ke toan, cac thong tin c t ong nhap vao so
ke toan tong hp (So Cai hoac Nhat ky- So Cai...) va cac so, the ke toan chi tiet
lien quan.
(2) Cuoi thang (hoac bat ky vao thi iem can thiet nao), ke toan thc hien
cac thao tac khoa so (cong so) va lap bao cao tai chnh. Viec oi chieu gia so lieu
tong hp vi so lieu chi tiet c thc hien t ong va luon am bao chnh xac,
trung thc theo thong tin a c nhap trong ky. Ngi lam ke toan co the kiem
tra, oi chieu so lieu gia so ke toan vi bao cao tai chnh sau khi a in ra giay.
Thc hien cac thao tac e in bao cao tai chnh theo quy nh.
Cuoi thang, cuoi nam so ke toan tong hp va so ke toan chi tiet c in ra
giay, ong thanh quyen va thc hien cac thu tuc phap ly theo quy nh ve so ke
toan ghi bang tay.
Trnh t ghi chep theo hnh thc ke toan tren may vi tnh:

Ghi chu:
Ghi hang ngay
Ghi cui thang
i chiu, kim tra

S K TON

- S tng hp

CHNG T K TON

BNG TNG HP
CHNG T K
TON CNG LOI
- Bo co ti chnh
- Bo co k ton qun tr

PHN MM
K TON
MY VI TNH
89
SO NHAT KY CHUNG
Nam

Chng t So phat sinh Ngay
thang
ghi so
So Ngay
Dien giai
a ghi
so cai
So hieu
tai khoan N Co

So trang trc chuyen sang

Cong chuyen trang sau

SO CAI
Nam
Ten tai khoan
So hieu

Chng t
So phat
sinh
Ngay
thang
ghi so So Ngay
Dien giai
Trang so
Nhat ky
chung
Tai
khoan
oi ng N Co

So trang trc chuyen sang

Cong chuyen trang sau

90
SO NHAT KY THU TIEN
Nam

Chng t Ghi co cac TK
TK khac
Ngay
thang
ghi so
So Ngay
Dien giai
Ghi
n
TK

So hieu So tien

SO NHAT KY CHI TIEN
Nam

Chng t Ghi co cac TK
TK khac
Ngay
thang
ghi so
So Ngay
Dien giai
Ghi
co
TK

So hieu So tien

6.4 SO NHAT KY MUA HANG
Nam

Chng t TK Ghi N
Tai khoan khac
Ngay
thang
ghi so
So Ngay
Dien giai Nguyen
vat lieu
Hang
hoa So hieu So tien
Ghi Co TK
phai tra
cho ngi
ban

91
SO NHAT KY BAN HANG
Nam
Chng t
Ghi Co tai khoan doanh
thu
Ngay
thang
ghi
so
So Ngay
Dien giai
Ghi N TK
Phai tra cua
khach hang
San
pham
Hang
hoa
Dch
vu

SO NHAT KY SO CAI
Nam
Chng t TK TK TK Th
t
dong
Ngay
thang
ghi so
So Ngay
Dien giai
So phat
sinh N C N C N C
So d au nam

Cong so phat sinh thang
So d cuoi thang

CHNG T GHI SO
So
Ngay thang nam

Trch yeu So hieu tai khoan So tien Ghi chu
N Co
1 2 3 4 5

Cong X x
Kem theo chng t goc
Ngi lap Ke toan trng
(Ky, ho ten) (Ky, ho ten)
92

SO ANG KY CHNG T GHI SO
Nam

Chng t ghi so
So hieu Ngay, thang
So tien
1 2 3

Cong thang
Luy ke t au quy

SO CAI
Nam Ten tai khoan So hieu

Chng t ghi so So tien Ngay
thang
ghi so
So
hieu
Ngay
thang
Dien giai
So hieu
tai khoan
oi ng
N Co
Ghi
chu
1 2 3 4 5 6 7 8
+ Cong so phat sinh thang X
+ So d cuoi thang X
+ Cong luy ke au quy X

|:oi_ c o | |oii vi .i. ||i| ||:. | |oii |:oi_ c o | |oii vi .i. ||i| ||:. | |oii |:oi_ c o | |oii vi .i. ||i| ||:. | |oii |:oi_ c o | |oii vi .i. ||i| ||:. | |oii
93
lo aoi i| .||i| l |oii lo aoi i| .||i| l |oii lo aoi i| .||i| l |oii lo aoi i| .||i| l |oii l|oi .ii |.| ||i| aoii| l|oi .ii |.| ||i| aoii| l|oi .ii |.| ||i| aoii| l|oi .ii |.| ||i| aoii| .:oi_ li| |o. li li| .:oi_ li| |o. li li| .:oi_ li| |o. li li| .:oi_ li| |o. li li|
SO CAI
Tai khoan

Ch ng t ghi so Ghi Co TK Ghi N TK Ch ng t ghi so Ghi N TK Ghi Co TK
Cac TK khac Cac TK khac
Ngay
thang
ghi so
So
hie u
Ngay
thang
Tong so
tie n
TK TK
So hieu So tien
Ngay
thang ghi
so
So
hie u
Ngay
thang
Tong so
tie n
TK TK
So hieu So tien
1 2 3 4 5 10 11 12 13 14 15 16 21 22

+ Co ng so phat sinh
+ SD cuo i thang
+ Co ng luy ke

+ Co ng so phat sinh
+ SD cuo i thang
+ Co ng luy ke

94
SO CAI
Tai khoan .

Ch ng t ghi so So tien Tai khoa n cap 2
TK TK TK
Ngay
thang
ghi so
So
hie u
Ngay
thang
Dien gia i
So hieu
TK oi
ng
N Co
N C N C N C
1 2 3 4 5 6 7 8 9 16 17

So d au tha ng

Cong so phat sinh thang X
So d cuoi thang X
Cong lu y ke au quy

95

NHAT KY CHNG T SO 1
Ghi Co TK 111 Tien mat
Thang nam

Ghi co TK 111 Ghi n cac TK
So
TT
Ngay
112 113 121 128 131 133 136 138 141 142 144 151 152 153 156 211 213 221
Cong
Co TK
111
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 28

Cong

a ghi so Cai ngay thang nam

Ngay thang na m
Ke toan tong h p Ke toan trng Ke toan ghi so
(Ky, ho te n) (Ky, ho te n) (Ky, ho te n)

96

NHAT KY CHNG T SO 2
Ghi Co TK 112 Tien gi ngan hang
Thang nam

Ghi co TK 112 - Ghi n cac TK
So
TT
Ngay
111 121 128 151 152 156 211 213 221 222 311
Cong
Co TK
112
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 28

Cong

a ghi so Cai ngay thang nam

Ngay thang na m
Ke toan tong h p Ke toan trng Ke toan ghi so
(Ky, ho te n) (Ky, ho te n) (Ky, ho te n)

97

Bo, Tong cuc:
n v:
SO CAI
Tai khoan

So d au nam
N Co

Ghi co ca c TK, oi
ng N vi TK nay
Thang1 Thang2 Thang3 Thang4 Thang5 Thang6 Thang7 Thang8 Thang Thang12 Cong

Cong so phat sinh N
Tong so phat sinh Co
N
So d cuoi thang
Co

Ngay thang na m
Ke toan trng ky Ke toan ghi so ky
(Ky, ho te n) (Ky, ho te n)
l|ii |i| |i l|ii |i| |i l|ii |i| |i l|ii |i| |i
98
PHAN BAI TAP
Bai 1
Tai mot doanh nghiep co tnh hnh tai san nh sau:
1. Tai san co nh 50.000.000
2. Nguyen vat lieu 7.000.000
3. Lai cha phan phoi 8.000.000
4. Tai san tha 200.000
5. Cong cu, dung cu 800.000
6. Nguon von kinh doanh 58.000.000
7. San pham d dang 1.000.000
8. Phai tra ngi ban 3.000.000
9. Phai tra cong nhan vien 900.000
10. Vay ngan han 21.000.000
11. Thanh pham 24.000.000
12. Ky quy ngan han 1.200.000
13. Nguon von XDCB 6.200.000
14. Gop von lien doanh 3.000.000
15. Tai san thieu 400.000
16. Hao mon tai san co nh 2.000.000
17. Quy au t phat trien 9.000.000
18. Phai thu khach hang 1.800.000
19. Tien mat 5.000.000
20. Nhan ky quy dai han 2.400.000
21. Tien gi ngan hang 18.000.000
22. Phai nop Nha nc 1.500.000

Yeu cau: Hay lap Bang can oi ke toan vi tai lieu tren.
99
Bai 2
Tnh hnh tai san cua doanh nghiep D tnh en ngay 30/6/19 nh sau:
1. Tai san co nh 100.000.000
3. Lai cha phan phoi X
4. Tien gi Ngan hang 35.000.000
7. Vay ngan han 17.000.000
8. Hang hoa 12.000.000
11. Tien mat 5.000.000
12. Nhan ky quy dai han 6.000.000

Yeu cau:
- Hay tm X
- Lap bang can oi ke toan sau moi mot nghiep vu kinh te phat sinh sau
+ Mua hang hoa bang tien mat 3.100.000
+ Vay ngan han tra n cho ngi ban 5.000.000
+ Mua tai san co nh 16.000.000 tien cha tra cho ngi ban
+ Chi tien gi ngan hang tra n vay ngan ha n 7.000.000
- Co nhan xet g ve s bien oi sau moi nghiep vu kinh te phat sinh.

100
Bai 3
Hay lap nh khoan sau moi nghiep vu kinh te phat sinh nh sau:
1/ Rut tien gi ngan hang nhap quy tien mat 560.000
2/ Mua tai san co nh 18.000.000 tra bang tien gi ngan hang
3/ Mua hang hoa 800.000 tien cha thanh toan cho ngi ban
4/ Nhan tien ky quy bang tien mat 1.000.000
5/ Khach hang tra n bang tien gi ngan hang 4.200.000
6/ Dung lai bo sung nguon von kinh doanh 10.000.000
7/ Vay ngan han tra n cho ngi ban 2.500.000
8/ c cap mot tai san co nh tr gia 17.000.000
9/ Chi tien tra lng cho CNV 900.000
10/ Tai san thieu bat ngi chu trach nhiem phai boi thng 300.000
11/ em nguyen vat lieu gop von lien doanh vi n v khac 1.800.000
12/ Tra lai tien ky quy bang tien gi ngan hang 600.000
Bai 4
Tai mot doanh nghiep vao ngay 1/4/19co tai san nh sau:
1. Tai san co nh 90.000.000
4. Tien gi Ngan hang 21.000.000
7. Vay ngan han 14.000.000
8. Hang hoa 22.000.000
11. Tien mat 14.000.000
12. Nhan quy dai han 1.000.000
101
Trong thang 4 co cac nghiep vu kinh te phat sinh nh sau:
1/ Chuyen giao mot tai san co nh cho n v khac nguyen gia 15.000.000
2/ Rut tien gi ngan hang nhap quy tien mat 1.200.000
3/ Mua cong cu, dung cu nhap kho 400.000 tien cha tra cho ngi ban
4/ Mua hang hoa 3.000.000 tra bang tien gi ngan hang
5/ em hang hoa tr gia 2.600.000 the chap e vay tien
6/ Dung lai bo sung nguon von kinh doanh 5.000.000
7/ Khach hang tra n bang tien gi ngan hang 700.000
8/ Vay ngan han tra n cho ngi ban 4.000.000
9/ Chi tien mat mua nguyen vat lieu 1.400.000
10/ Vay ngan han nhap quy tien mat 2.100.000

Yeu cau:
1. M tai khoan va ghi so d au ky len tai khoan
2. nh khoan cac nghiep vu kinh te phat sinh va ghi vao tai khoan lien quan
3. Lap bang can oi tai khoan, hoac bang oi chieu phat sinh va so d kieu ban c e
kiem tra tnh chnh xac cua viec ghi chep trong thang.
4. Lap bang can oi ke toan ngay 30/4/19
Bai 5
Tai mot doanh nghiep trong thang co cac nghiep vu kinh te phat sinh nh sau:
1/ Mua vat lieu chnh 10.000.000, vat lieu phu 3.000.000, nhien lieu
1.000.000, cong cu dung cu 1.200.000, thue GTGT 10%. Nhap kho tien cha thanh
toan cho ngi ban.
2/ Chi tien mat e tra chi ph van chuyen va boc vac cho vat lieu chnh nhap
kho 150.000, vat lieu phu 80.000, nhien lieu 30.000, cong cu dung cu 50.000.
3/ Xuat vat lieu chnh e san xuat san pham 25.000.000.
4/ Xuat cong cu ra dung phan xng san xuat 600.000. Phan bo 50%.
5/ Tnh tien ien phai tra cho ngi cung cap phan xng san xuat 500.000.
102
6/ Chi tien mat tra bang tien sa cha tai san co nh tai phan phan xng san
xuat 130.000.
7/ Xuat vat lieu phu e san xuat san pham 600.000, quan ly phan xng
100.000.
8/ Tien lng phai tra trong thang cho cong nhan trc tiep san xuat
10.000.000, nhan vien quan ly phan xng 800.000.
9/ BHXH, KPC, BHYT tnh tr1ch theo ty le quy nh.
10/ Phan xng san xuat bao hong mot cong cu dung cu thuoc loai phan bo
50% tr gia 500.000 (Thu hoi phe lieu nhap kho 60.000).
11/ Khau hao TSC phan xng san xuat trch trong thang 15.000.000.
12/ Xuat nhien lieu cho quan ly phan xng 400.000.
13/ Chi tien gi ngan hang mua o bao ho lao ong cho cong nhan san xuat
300.000. Ke toan phan bo trong 2 thang.
14/ Chi tien mat tra lng cho cong nhan vien 7.500.000.
15/ Chi tien gi ngan hang nop BHXH cho c quan bao hiem 1.000.000.
Yeu cau:
1. nh khoan va phan anh tnh hnh tren vao nhng tai khoan lien quan.
2. Tnh gia thanh san pham va ghi nhap kho biet rang tr gia san pham d dang au
ky 3.500.000 va cuoi ky 4.000.000.
Bai 6
Tai mot doanh nghiep au thang co tnh hnh nh sau: (n v: ong)
2. Nguon von KD 170.000.000
3. Vay ngan han 60.000.000
4. Cong cu, dung cu 1.000.000
5. Thanh pham 46.000.000
7. Phai tra CNV 2.000.000
8. Tien gi ngan hang 20.000.000
9. Tien mat 12.000.000
11. San pham d dang 2.000.000
12. Tai san co nh 150.000.000
13. Hao mon TSC 15.000.000
Trong thang co cac nghiep vu kinh te phat sinh nh sau:
103
1. Xuat vat lieu chnh e san xuat san pham (SXSP) 25.000.000.
2. Xuat cong cu (phan bo 2 thang) s dung phan xng SX 500.000, quan ly doanh
nghiep (QLDN) 300.000.
3. Mua vat lieu chnh 18.000.000, vat lieu phu 2.000.000, cong cu dung cu 500.000,
thue GTGT 10%, tien cha thanh toan cho ngi ban.
4. Xuat vat lieu phu e SXSP 3.000.000, quan ly phan xng (QLPX) 400.000,
QLDN 120.000.
5. Xuat kho thanh pham gi ban tr gia xuat kho 30.000.000, tr gia ban
40.000.000,thue GTGT 10%. Xuat bao b ong goi thanh pham ban 250.000, chi
ph van chuyen tra bang tien mat 400.000.
6. Tien ien phai tra cho ngi cung cap PXSX 1.000.000, QLDN 450.000.
7. Chi tien mat mua o bao ho lao ong dung PXSX 160.000, tra chi ph tiep
khach QLDN 50.000.
8. Xuat nhien lieu cho QLDN 100.000, QLPX 50.000.
9. Tnh lng phai tra cho CNSX 8.000.000, nhan vien QLPX 2.000.000, nhan vien
QLDN 4.000.000.
10. BHXH, KPC, BHYT tnh trch tren tien lng cua CNSX 1.520.000, NV QLPX
380.000, NV QLDN 760.000.
11. Khau hao TSC phai trch trong thang PXSX 10.000.000, QLDN 4.000.000.
12. Nhan c giay bao cua ngan hang ve khoan tien ban thanh pham nghiep vu
(5) do ngi ban tra la 44.000.000. Ngan hang chuyen vao tai khoan TGNH.
13. Ket chuyen chi ph, tnh gia thanh SP nhap kho biet rang SP d dang cuoi ky tr
gia 2.700.000.
14. Chi tien mat tra lng cho CNV 4.000.000.
15. Vay ngan han tra n cho ngi ban 18.000.000.
16. Tnh toan lai, lo va ket chuyen.
Yeu cau:
1. M tai khoan va ghi so d au ky.
2. nh khoan va ghi vao tai khoan lien quan.
104
Bai 7
Tai mot doanh nghiep thng mai co tai lieu au ky nh sau:
1.Tien mat
2.Tien gi ngan hang
3.Nguyen vat lieu
4.Cong cu, dung cu
5.Hang hoa
6.Phai thu khach hang
5.000.000
45.000.000
2.500.000
500.000
32.000.000
15.000.000
7.Phai tra cho ngi ban
8.Vay ngan han
9.Lai cha phan phoi
10.Nguon von kinh doanh
11.Tai san co nh
12.Hao mon TSC
30.000.000
20.000.000
10.000.000
140.000.000
120.000.000
20.000.000
Trong ky co cac nghiep vu phat sinh nh sau:
1. Mua nhap kho mot so hang hoa tr gia 40.000.000, thue GTGT 10%, cha tra
tien ngi ban.
2. Xuat ban mot so hang hoa: Gia xuat kho 38.000.000, gia ban 50.000.000, thue
GTGT 10%, thu bang tien mat.
3. Xuat kho gi ban mot so hang hoa: Gia xuat kho 25.000.000, gia ban
36.000.000, thue GTGT 10% khach hang cha nhan c, chi ph van chuyen
hang hoa em ban tra bang tien mat 500.000.
4. Tien lng phai tra cho nhan vien ban hang 3.000.000, nhan vien QLDN
5.000.000.
5. Bao hiem XH, Kinh ph cong oan va BHYT tnh trch theo ty le tien lng.
6. Khau hao TSC cua: Bo phan ban hang 2.000.000, bo phan QLDN 1.400.000.
7. Xuat cong cu (phan bo 50%) dung bo phan QLDN 400.000.
8. Chi ph khac tra bang tien mat cho: Bo phan ban hang 300.000, bo phan QLDN
450.000.
9. Khach hang a nhan c so hang nghiep vu (3), cha tra tien.
Yeu cau:
1. nh khoan cac nghiep vu phat sinh va phan anh vao tai khoan.
2. Ket chuyen chi ph, doanh thu, gia von va xac nh ket qua cuoi ky.
3. Lap bang can oi tai khoan luc cuoi ky.
4. Lap bang can oi ke toan.
105

Bai 8 Thang 10/19x1, trong cac qua trnh kinh doanh chu yeu cua mot doanh nghiep
phat sinh cac nghiep vu.
1. Mua va nhap kho, cha thanh toan cho ngi ban: Vat lieu: 50.000.000 va Cong
cu: 450.000, thue GTGT 10%
2. Chi tien mat tra cong van chuyen 250.000, phan bo cho vat lieu 230.000, cong
cu 20.000.
3. Xuat kho cong cu 800.000 dung cho phan xng san xuat, phan bo vao chi ph
cua 2 thang, bat au t thang 10/19x1.
4. Xuat kho vat lieu cho san xuat san pham 38.000.000, sa cha may moc cua
phan xng 100.000, bo phan quan ly phan xng 1.000.000, bo phan quan ly
doanh nghiep 400.000
5. Tien lng phai tra cong nhan SX 20.000.000, nhan vien quan ly PX 1.000.000,
Nhan vien ban hang 700.000, nhan vien quan ly DN 2.000.000.
6. Bao hiem xa hoi, kinh ph cong oan va bao hiem y te tnh trch theo ty le quy
nh.
7. Khau hao tai san co nh cua phan xng 8.000.000, cua bo phan ban hang
500.000, bo phan QLDN 3.000.000.
8. Tien ien phai tra 3.000.000, phan bo cho phan xng san xuat 1.600.000, bo
phan ban hang 900.000, bo phan QLDN 500.000.
9. Chi TM tra tien thue sa cha TSC cua bo phan ban hang 200.000, tra tien
ien 3.000.000.
10. Nhap kho 10 SP hoan thanh; tr gia SP d dang au ky 2.500.000, cuoi ky
2.590.000.
11. Xuat ban 5 SP va san xuat tren, hang a giao tr gia ban 50.000.000, thue
GTGT 10%, ngi mua a nhan va tra tien mat 30.000.000 so con lai ngi mua
n lai.
Yeu cau:
1. nh khoan nghiep vu kinh te phat sinh tren.
2. Phan anh vao tai khoan (ch T).
3. Ket chuyen doanh thu, chi ph, xac nh ket qua.
106
Bai 9 Tai mot n v san xuat co tnh hnh luc au ky nh sau:
Tien mat 50.000.000 Tai san co nh 50.000.000
Tien gi ngan hang 50.000.000 Nguon von kinh doanh 240.000.000
Nguyen vat lieu 100.000.000 Lai cha phan phoi 15.000.000
Thanh pham 15.000.000 Phai tra ngi ban 30.000.000
Phai thu khach hang 25.000.000 Hao mon TSC 5.000.000
Trong ky n v co tnh hnh nh sau:
1. Xuat vat lieu e san xuat san pham A 11.500.000; e phuc vu cac nhu cau khac
cua bo phan san xuat la 1.500.000; e phuc vu cac nhu cau quan ly chung toan
n v 500.000; cho bo phan ban hang 100.000.
2. Tien lng phai tra cho cong nhan san xuat 2.500.000, cho nhan vien khac cua
bo phan san xuat 800.000; cho nhan vien thuoc bo phan quan ly n v
1.000.000; cho nhan vien thuoc bo phan ban hang 1.000.000.
3. Chi ph khac bang tien mat cho bo phan san xuat 100.000.
4. Xuat kho san pham ban cho Cty Z, ngi mua a nhan u hang, gia xuat kho
5.000.000, gia ban la 7.000.000, thue GTGT 10%, ngi mua cha thanh toan
tien.
5. Chi ph van chuyen n v a tra bang tien mat 100.000.
6. Trch khau hao TSC cua bo phan san xuat 500.000, bo phan quan ly n v
200.000, cho bo phan ban hang 50.000.
7. Ngi mua thanh toan 10.000.000 n v yeu cau chuyen tra trc tiep cho ngi
ban ma n v n luc au ky. Viec thanh toan a hoan thanh.
8. Nhap kho 100 SP, ket chuyen cac chi ph, tnh gia thanh san pham A biet khong
co san pham d dang au ky va cuoi ky.
9. Thanh toan toan bo lng trong thang cho cong nhan vien doanh nghiep bang
tien mat.
10. Ket chuyen chi ph, tnh ket qua kinh doanh.
Yeu cau: Phan anh tnh hnh tren vao so sach lien quan theo hnh thc ke toan
chng t ghi so, (gom cac khau chng t ghi so, so cai, oi chieu kiem tra, bang can
oi ke toan). e n gian ch can lap mot chng t ghi so.
107

Bai 10 Tai mot doanh nghiep san xuat vao au ky kinh doanh co tnh hnh nh sau:
n v: Trieu ong
1. Nguon von kinh doanh 145
2. San pham d dang 2
3. Lai cha phan phoi 10
4. Hao mon TSC 10
5. Phai thu cua khach hang 13
6. Cong cu, dung cu 5
7. Tien mat 8
8. Tien gi ngan hang 60
9. Vay ngan han 30
10. Nguyen vat lieu 12
11. Phai tra ngi ban 25
12. Tai san co nh 120
Trong ky co cac nghiep vu kinh te phat sinh nh sau:
1. Mua vat lieu ve nhap kho 18.000.000, thue GTGT 10%, tien cha tra ngi ban,
chi ph van chuyen, boc vac vat lieu 1.200.000 tra bang tien mat.
2. Xuat vat lieu vao trc tiep SXSP 15.000.000.
3. Xuat cong cu, dung cu s dung (phan bo 50%) Bo phan quan ly phan xng
200.000, Bo phan quan ly doang nghiep (QLDN) 240.000.
4. Nhan c giay bao cua Ngan hang ve so tien tra cho ngi ban nghiep vu 1.
5. Tien ien phai tra phan xng san xuat 800.000, QLDN 500.000.
6. Tnh tien lng phai tra cho cong nhan SX 500.000, nhan vien QLPX 800.000,
nhan vien QLDN 200.000, BHXH, KPC, BHYT tnh trch theo ty le quy nh,
7. Cac chi ph khac bang tien mat phan xng SX 400.000.
8. Trch khau hao TSC bo phan san xuat 200.000, QLDN 1.500.000.
9. Nhap kho 100SP. Ket chuyen chi ph va tnh gia thanh san pham biet rang tr gia
SP d dang cuoi ky 1.000.000.
10. Xuat kho 50 thanh pham gi ban, gia ban 20.000.000, thue GTGT 10%, chi ph
van chuyen thanh pham 100.000 tra bang tien mat. Sau o nhan c giay bao
a nhan c hang cua ngi mua, tien cha thanh toan.
11. Chuyen giao mot tai san co nh cho n v khac nguyen gia 6.000.000.
Yeu cau:
Thc hien cong tac ke toan trong ky theo hnh thc ke toan nhat ky chung va ket
chuyen doanh thu, chi ph, gia von va xac nh ket qua cuoi ky.
108
Bai 11 Tai mot doanh nghiep san xuat, hach toan hang ton kho theo phng
phap ke khai thng xuyen, nop thue gia tr gia tang theo phng phap khau tr, co
bang Can oi ke toan ngay 31/01 nh sau: (n v: ong)
TAI SAN So tien NGUON VON So tien
1. Tien mat
2. Tien gi ngan hang
3. Phai thu khach hang
4. Nguyen vat lieu
5. Cong cu dung cu
6. Chi ph SXKD d dang
7. Thanh pham
8. Hang gi i ban
9. Tai san co nh
10. Hao mon tai san co nh
5.900.000
51.000.000
1.300.000
18.000.000
3.000.000
1.500.000
54.000.000
8.500.000
41.000.000
(4.200.000)

1. Vay ngan han
2. Phai tra ngi ban
3. Phai tra cong nhan vien
4. Nguon von kinh doanh
5. Lai cha phan phoi
39.000.000
30.000.000
8.500.000
96.000.000
6.500.000

Tong cong 180.000.000 Tong cong 180.000.000
Trong thang 2 co cac nghiep vu kinh te phat sinh nh sau:
1. Mua nguyen vat lieu tr gia 12.000.000, thue GTGT 10%; thanh toan bang tien
gi ngan hang. Chi ph van chuyen tra bang tien mat 100.000.
2. Mua mot tai san co nh vo hnh tr gia 15.000.000, thue GTGT 10%, cha thanh
toan tien cho ngi ban. Chi ph van chuyen, lap at, chay th tra bang tien mat
200.000.
3. So hang gi ban t ky trc a en kho ngi mua, ngi mua a nhan hang va
chap nhan thanh toan vi gia ban 10.000.000 ong, thue GTGT 10%.
4. Ban thanh pham trc tiep tai kho thu bang tien mat vi gia xuat kho 20.000.000
va gia ban la 25.000.000; thue GTGT 10%.
5. Xuat nguyen vat lieu tr gia 12.000.000 dung e trc tiep san xuat san pham.
6. Xuat mot so vat lieu e san xuat san pham 3.000.000, e dung bo phan Quan ly
phan xng 200.000, bo phan Ban hang 300.000, bo phan Quan ly doanh
nghiep 200.000.
109
7. Xuat cong cu dung bo phan phan xng 800.000, bo phan ban hang 400.000,
bo phan Quan ly doanh nghiep tr gia 800.000. Ke toan lap ke hoach phan bo
trong 2 ky.
8. Xuat kho gi ban thanh pham vi gia xuat kho 30.000.000. Gia ban 38.000.000,
thue GTGT 10%. Chi ph van chuyen san pham ban 100.000 bang tien mat.
9. Khau hao TSC dung bo phan Quan ly phan xng 2.000.000, bo phan Ban
hang 500.000, bo phan Quan ly doanh nghiep 1.600.000.
10. Tnh lng phai tra cho cong nhan san xuat 10.000.000, nhan vien bo phan Quan
ly phan xng 1.000.000, nhan vien bo phan Ban hang 1.800.000, nhan vien bo
phan Quan ly doanh nghiep 1.500.000. Tnh trch BHXH, BHYT, KPC vao chi
ph theo ty le quy nh (19%)
11. Chi tien mat e tra toan bo phan n lng cong nhan vien ky trc, tra chi ph
khac bo phan quan ly phan xng 810.000, bo phan ban hang 400.000, bo
phan quan ly doanh nghiep 373.000.
12. Khach hang mua hang nghiep vu 8 a nhan c hang va chap nhan thanh toan.
13. Ket chuyen chi ph san xuat e tnh gia thanh san pham va nhap kho thanh pham.
Biet tr gia san pham d dang cuoi ky: 2.000.000.
14. Tnh toan so thue GTGT.
15. Xac nh ket qua kinh doanh va ket chuyen lai, lo.
Yeu cau:
nh khoan cac nghiep vu kinh te phat sinh
Ghi chep tren so sach ke toan theo hnh thc Nhat ky chung.
Lap Bang Can oi tai khoan.
Lap Bang Can oi Ke toan.


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MUC LUC
CHNG 1:OI TNG, NHIEM VU VA PHNG PHAP CUA KE TOAN .................................. 1
1.1 Khai niem ve ke toan.............................................................................................................. 1
1.2 oi tng cua ke toan ............................................................................................................. 1
1.2.1 Von kinh doanh................................................................................................................ 2
1.2.2 Phan loai von kinh doanh ................................................................................................ 2
1.2.3 Tuan hoan von kinh doanh............................................................................................... 4
1.3 Nhiem vu ke toan.................................................................................................................... 5
1.3.1 Bao ve tai san cua doanh nghiep..................................................................................... 5
1.3.2 Phan anh va giam oc tnh hnh thc hien ke hoach kinh te tai chnh............................. 5
1.3.3 Phan anh va giam oc viec chap hanh chnh sach, che o kinh te, tai chnh cua NN..... 5
1.3.4 Phat hien kha nang tiem tang trong doanh nghiep .......................................................... 6
1.4 Cac cong viec cua ke toan ...................................................................................................... 6
1.4.1 Lap chng t ke toan....................................................................................................... 6
1.4.2 Kiem ke ........................................................................................................................... 6
1.4.3 Tnh gia cac oi tng ke toan ........................................................................................ 6
1.4.4 Tnh gia thanh.................................................................................................................. 6
1.4.5 M tai khoan ke toan....................................................................................................... 7
1.4.6 Ghi so kep........................................................................................................................ 7
1.4.7 Lap cac bao cao ke toan.................................................................................................. 7
1.5 Cac nguyen tac ke toan va yeu cau oi vi ke toan: .............................................................. 8
1.5.1 Cac nguyen tac ke toan can ban...................................................................................... 8
1.5.2 Cac yeu cau c ban oi vi ke toan................................................................................. 9
CHNG 2: BANG CAN OI KE TOAN.......................................................................................... 11
2.1 Bang can oi ke toan............................................................................................................. 11
2.1.1 Khai niem...................................................................................................................... 11
2.1.2 Ket cau .......................................................................................................................... 11
2.2 Tnh chat can bang cua Bang can oi ke toan ...................................................................... 16

CHNG 3: TAI KHOAN VA GHI SO KEP...................................................................................... 19
3.1 Tai khoan .............................................................................................................................. 19
3.1.1 Khai niem...................................................................................................................... 19
3.1.2 Ket cau .......................................................................................................................... 19
3.1.3 Phan loai tai khoan........................................................................................................ 20
3.2 Ghi so kep ............................................................................................................................. 25
3.2.1 Khai niem...................................................................................................................... 25
3.2.2 Cac loai nh khoan ke toan.......................................................................................... 27
3.3 Moi quan he gia Bang can oi ke toan va Tai khoan ke toan ............................................ 28
3.4 Kiem tra so lieu tren so ke toan............................................................................................ 30
3.4.1 Phng phap Bang can oi tai khoan ............................................................................ 30
3.4.2 Phng phap Bang oi chieu so phat sinh va so d kieu ban c ................................... 32
3.4.3 Phng phap Bang chi tiet so phat sinh va so d........................................................... 33
3.5 He thong tai khoan ke toan doanh nghiep Viet Nam............................................................ 34
3.5.1 So hieu tai khoan........................................................................................................... 34
3.5.2 Cac loai tai khoan.......................................................................................................... 35
CHNG 4: KE TOAN CAC QUA TRNH KINH DOANH CHU YEU............................................ 39
4.1 anh gia cac oi tng ke toan............................................................................................. 39
4.1.1 Khai niem...................................................................................................................... 39
4.1.2 Phng phap anh gia.................................................................................................... 39
4.1.3 Tnh gia thanh................................................................................................................ 41
4.2 Ke toan qua trnh kinh doanh chu yeu trong doanh nghiep san xuat .................................... 42
4.2.1 Ke toan qua trnh cung cap............................................................................................ 42
4.2.2 Ke toan qua trnh san xuat............................................................................................. 45
4.2.3 Ke toan tieu thu thanh pham va xac nh ket qua kinh doanh ...................................... 54
4.3 Ke toan qua trnh kinh doanh chu yeu trong doanh nghiep thng mai ................................ 62
4.3.1 Ke toan qua trnh mua hang .......................................................................................... 62
4.3.2 Ke toan qua trnh tieu thu va xac nh ket qua kinh doanh........................................... 62


CHNG 5: CHNG T KE TOAN VA KIEM KE .......................................................................... 63
5.1 Chng t ke toan................................................................................................................... 63
5.1.1 Khai niem...................................................................................................................... 63
5.1.2 Phan loai chng t ke toan ............................................................................................ 63
5.1.3 Lap chng t ke toan..................................................................................................... 67
5.1.4 Ky chng t ke toan ...................................................................................................... 67
5.1.5 Trnh t luan chuyen va kiem tra chng t ke toan....................................................... 68
5.1.6 Dch chng t ke toan ra tieng Viet............................................................................... 69
5.1.7 S dung, quan ly, in va phat hanh bieu mau chng t ke toan...................................... 69
5.2 Kiem ke ................................................................................................................................. 72
5.2.1 Khai niem...................................................................................................................... 72
5.2.2 Cac loai kiem ke............................................................................................................ 72
5.2.3 Thu tuc va phng phap kiem ke .................................................................................. 73
CHNG 6: SO KE TOAN VA CAC HNH THC KE TOAN......................................................... 74
6.1 So ke toan ............................................................................................................................. 74
6.1.1 Khai niem...................................................................................................................... 74
6.1.2 Cac loai so ke toan ........................................................................................................ 74
6.1.3 He thong so ke toan....................................................................................................... 75
6.1.4 Trach nhiem cua ngi gi va ghi so ke toan................................................................ 76
6.1.5 Ghi so ke toan bang tay hoac bang may vi tnh............................................................. 76
6.2 Ky thuat ghi so, sa so ke toan ............................................................................................ 76
6.3 Cac hnh thc ke toan ap dung cac doanh nghiep Viet Nam............................................. 79
6.3.1 Hnh thc ke toan Nhat ky chung .................................................................................. 80
6.3.2 Hnh thc ke toan Nhat ky So Cai:............................................................................. 82
6.3.3 Hnh thc ke toan chng t ghi so ................................................................................. 84
6.3.4 Hnh thc ke toan: Nhat ky chng t ............................................................................. 85
6.3.5 Hnh thc ke toan tren may vi tnh ................................................................................ 87
PHAN BAI TAP................................................................................................................................... 98

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