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BI THO LUN:Ni dung chnh: Bng cn i th, bng k ton nhpI, Bng cn i th:1. Khi nim:L danh sch cc ti khon v s d ca chng ti mt thi im nht nh. S

d ti khon c ghi vo ct n v ct c ca bng cn i th. Bng cn ith c s dng kim tra s cn bng gia d n v d c v c s dngnh mt bo co ni b chun b lp bo co ti chnh.2. Phng php lp:Vo cui k k ton, kim tra s cn i ny bng cch k bng 2 ct gi l

bng kt ton kim tra, dng so snh tng s d n v tng s d c. Th tcnh sau:

(1) Lit k tn ti khon theo th t(2) Ghi chp s d cc ti khon, vo s d n bn ct tri, s d c bn ct

phi.(3) Cng tng ct v ghi tng s(4) So snh tng s 2 ct.

V d:NHT K CHUNGTrang s: 01

Ngy,thng

Din gii Thamchiu

N C

(1) (2) (3) (4) (5)1/2 Tin x 50,000

Vn ch s hu 50,000ng Hu u t vo kinh doanh

2/2 Tin x 45,000Thng phiu phi tr 45,000Vay Ngn hng

5/2 Vt t x 7,000Phi tr ngi bn 7,000Mua vt t cha thanh ton bn bn

8/2 Lng phi tr x 20,000Tin 20,000Tr lng bng tin

15/2 Tr cng ty bn x 100,000

Tin 100,000Thanh ton cho cng ty B

19/2 Vn ch s hu x 6,000Tin 6,000

Rt vn tiu dng28/2 Vt dng vn phng x 80,000Phi tr ngi bn 80,000

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Mua vt dng vn phng cha tr tinS CITn TK: Tin S hiu TK:

Ngythng

Khonmc

Thamchiu

N C S dN C

S du k 200,000

1/2 Trang 01 50,000 250,0002/2 Trang 01 45,000 295,0005/2 Trang 018/2 Trang 01 20,000 275,00015/2 Trang 01 100,000 175,00019/2 Trang 01 6,000 169,00028/2 Trang 01

S dcui k

169,000

BNG CN I TH(Trial Balance)Cho kt thc vo ngy., 200x (For the Month ended., 200x)Tn ti khon N CTin 95,000 126,000Vn ch s hu 6,000 50,000

Thng phiu phi tr 45,000Vt t 7,000Phi tr ngi bn 87,000Lng phi tr 20,000Tr cng ty bn 100,000Vt dng vn phng 80,000Tng 308,000 308,000

II. Bng k ton nhp:

1.Khi nim:L mt bng c chia ct thng dng cho qu trnh k ton th cng gipcho lp bo co ti chnh vo cui k k ton. Bng k ton nhp l cn c quantrng lp bng cn i k ton v bo co thu nhp.2. Phng php lp.Ct s d cha iu chnh dng lit k tt c cc s d tng hp cui k cacc ti khon trc khi vo bt ton iu chnh c lp v ghi vo s ci tikhon.Ct bt ton dng phn nh cc bt ton iu chnh m doanh nghip thc

hin vo cui k k ton. Cc bt ton iu chnh c nhp vo tng dng cati khon thch hp trong ct iu chnh N, C. i cc ti khon cha c tn

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trong phn s d cha iu chnh th m thm cc ti khon bn di phntip theo trong ct tn ti khon.Ct s d iu chnh dng phn nh s d cui k ca cc ti khon saukhi iu chnh. S liu ct liu c xc nh bng cch ly s d cc iuchnh cng hoc tr trong cng mt ti khon (trn cng mt hng). i vi

nhng ti khon khng b iu chnh th s d sau khi iu chnh bng s dtrc iu chnh.Ct bo co thu nhp l ct dng tp hp cc ti khon doanh thu c chi phdng xc nh kt qu kinh doanh. Chi ph bn n ca ct s d th asang bn n ca ct bo co doanh thu, tng t doanh thu bn c th a sang

bn c. m bo cn i gia bn n v bn c trn ct bo co thu nhp thphn chnh lch gia doanh thu v chi ph s ghi thm cho mt ti khon c tngi l kt qu kinh doanh hay li nhun thun.Lu :

Nu doanh thu ln hn chi ph th phn chnh lch c ghi bn n ca tikhon kt qu khinh doanh v ngc li.

BNG K TON NHP.Cho kt thc vo ngy, 200xTn tikhon

Cn i th iu chnh Cn i th qua iuchnh

Bo cothu nhp

Bng cni k ton