C 01. Tong quan ve KT HCSN

8/7/2019 C 01. Tong quan ve KT HCSN

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Chng 1: Tng quan v ch K ton HCSN

Chng 1. TNG QUAN V CH K TONHNH CHNH S NGHIP

Mc tiu chung: Gip cho ngi hc khi qut ho, h thng ho, nhng ni dung c bn ca

ch k ton p dng cho cc n v hnh chnh s nghip, trc ht l nidung ca ch k ton hin hnh.

To iu kin gip ngi hc tm hiu, xc nh h thng chng t, tikhon, s sch v bo biu k ton theo ch k ton ph hp vi c im

ca n v hnh chnh s nghip.

1.1. I TNG P DNG CH K TON HNH CHNH S NGHIP

Ch k ton hnh chnh s nghip ban hnh c bin son trong ti liu ny thay th Quyt nh s 999-TC Q CKT ngy 02-11-1996 bng Q S: 19/2006/Q-BTC, ngy 30 thng 03 nm 2006.

Ch k ton hnh chnh s nghip c p dng cho:- C quan nh nc

- n v s nghip- T chc c s dng kinh ph NSNN- T chc c nhim v thu, chi NSNN cc cp: Vn phng Quc hi; Vn phng

Ch tch nc; Vn phng Chnh ph; Ta n nhn dn v vin Kim st nhndn cc cp; B, c quan ngang B; c quan thuc Chnh ph; Hi ng nhndn, y ban nhn dn tnh, huyn;

- T chc chnh tr, t chc chnh tr - x hi; t chc chnh tr- x hi nghnghip; t chc x hi; t chc x hi- ngh nghip c s dng kinh ph NSNN

- n v s nghip c NSNN m bo mt phn hoc ton b kinh ph- T chc qun l ti sn quc gia

- Ban qun l d n u t c ngun kinh ph NSNN- Cc hi; Lin hip hi; Tng hi;- Cc t chc khc c ngn sch nh nc h tr mt phn kinh ph hot ng;- n v v trang nhn dn, k c ta n qun s v Vin kim sat qun s (tr cc

doanh nghip thuc lc lng v trang nhn dn)- n v s nghip, t chc khng s dng kinh ph NSNN (tr cc n v s

nghip ngoi cng lp, gm: n v s nghip t cn i thu, chi; cc T chcphi chnh ph; Hi, Lin hip hi; Tng hi t cn i thu, chi; t chc x hi; tchc x hi- ngh nghip t cn i thu, chi; T chc khc khng s dng kinh

ph NSNN

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1.2. H THNG CHNG T K TON thu thp thng tin y , c chnh xc cao v tnh hnh tip nhn v s dng

kinh ph, phc v kp thi cho kim tra, kim sot vic chp hnh cc nh mc chi tiuv lm cn c ghi s k ton, cn thit phi s dng chng t. Chng t k ton lnhng chng minh bng giy t v nghip v kinh t - ti chnh pht sinh trong vic sdng kinh ph v tnh hnh thu, chi Ngn sch ca cc n v HCSN pht sinh v thcs hon thnh. Mi nghip v pht sinh trong cc n v HCSN u c phn nhvo chng t theo ng mu quy nh, trong phi c ghi chp y , kp thi ccyu t, cc tiu thc v theo ng quy nh v phng php lp ca tng loi chng t.Tu thuc vo quy m v tnh cht hot ng ca tng n v HCSN, trn c s hthng chng t bt buc v h thng chng t hng dn m Nh nc ban hnh, kton s xc nh nhng chng t cn thit m n v phi s dng. T , hng dn ccc nhn v b phn lin quan nm c cch thc lp (hoc tip nhn), kim tra v lunchuyn chng t.

STT

TN CHNG T S HIU

LOICHNGT KTON

BB HD1 2 3 4 5A Chng t k ton ban hnh theo Quyt nh

nyI Ch tiu lao ng tin lng1 Bng chm cng C01a-HD x2 Bng chm cng lm thm gi C01b-HD x3 Giy bo lm thm gi C01c-HD x4 Bng thanh ton tin lng C02a-HD x5 Bng thanh ton thu nhp tng thm C02b-HD x6 Bng thanh ton hc bng (Sinh hot ph) C03-HD x7 Bng thanh ton tin thng C04-HD x8 Bng thanh ton ph cp C05-HD x

9 Giy i ng C06-HD x10 Bng thanh ton tin lm thm gi C07-HD x11 Hp ng giao khon cng vic, sn phm C08-HD x12 Bng thanh ton tin thu ngoi C09-HD x13 Bin bn thanh l hp ng giao khon C10-HD x14 Bng k trch np cc khon theo lng C11-HD x15 Bng k thanh ton cng tc ph C12-HD xII Ch tiu vt t 1 Phiu nhp kho C 20 - HD x2 Phiu xut kho C 21 - HD x

3 Giy bo hng, mt cng c, dng c C 22 - HD x4 Bin bn kim k vt t, cng c, sn phm, C 23 - HD x

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12 Giy chng nhn ngh m hng BHXH13 Danh sch ngi ngh hng tr cp m au,

thai sn14 Giy rt d ton ngn sch kim lnh tin

mt15 Giy rt d ton ngn sch kim chuynkhon, chuyn tin thin cp sc bo chi

16 Giy ngh thanh ton tm ng17 Giy np tr kinh ph bng tin mt18 Giy np tr kinh ph bng chuyn khon19 Bng k np sc20 U nhim thu21 U nhim chi22 Giy rt vn u t kim lnh tin mt

23 Giy rt vn u t kim chuyn khon,chuyn tin thin cp sc bo chi24 Giy ngh thanh ton tm ng vn u t25 Giy np tr vn u t bng tin mt26 Giy np tr vn u t bng chuyn khon27 Giy ghi thu ghi chi vn u t

.......................Ghi ch:-BB: Mu bt buc- HD: Mu hng dn

1.3. H THNG TI KHON K TON

STT SHIU

TKTN TI KHON

PHM VIP DNG GHI CH

LOI TK 1: TIN VVT T

1 111 Tin mt Mi n v1111 Tin Vit Nam1112 Ngoi t1113 Vng, bc, kim kh qu, qu

2 112 Tin gi Ngn hng, Kho bc Mi n v Chi tit theo1121 Tin Vit Nam tng TK ti1122 Ngoi t tng NH, KB1123 Vng, bc, kim kh qu, qu

3 113 Tin ang chuyn Mi n v4 121 u t ti chnh ngn hn n v c pht

1211 u t chng khon ngn hn sinh

1218 u t ti chnh ngn hn khc5 152 Nguyn liu, vt liu Mi n v Chi tit theo

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6 153 Cng c, dng c Mi n v l7 155 Sn phm, hng ho n v c hot Chi tit

1551 Sn phm ng SX, KD theo snphm,

1552 Hng ho hng hoLOI TK 2: TI SNC NH

8 211 TSC hu hnh Mi n v Chi tit theo2111 Nh ca, vt kin trc yu cu qun2112 My mc, thit b l2113 Phng tin vn ti, truyn dn2114 Thit b, dng c qun l2115 Cy lu nm, sc vt lm vic v

cho sn phm

2118 Ti sn c nh khc9 213 TSC v hnh Mi n v10 214 Hao mn TSC Mi n v

2141 Hao mn TSC hu hnh2142 Hao mn TSC v hnh

11 221 u t ti chnh di hn2211 u t chng khon di hn2212 Vn gp2218 u t ti chnh di hn khc

12 241 XDCB d dang

2411 Mua sm TSC2412 Xy dng c bn2413 Sa cha ln TSC

LOI TK 3: THANH TON13 311 Cc khon phi thu Mi n v Chi tit theo

3111 Phi thu ca khch hng yu cu3113 Thu GTGT c khu tr n v c qun l

31131 Thu GTGT c khu tr ca hngho, dch v

khu tr thuGTGT

31132 Thu GTGT c khu tr caTSC

3118 Phi thu khc14 312 Tm ng Mi n v Chi tit

tng itng

15 313 Cho vay n v c d Chi tit3131 Cho vay trong hn n tn dng tng i

tng3132 Cho vay qu hn

3133 Khoanh n cho vay16 331 Cc khon phi tr Mi n v Chi tit

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3311 Phi tr ngi cung cp tng itng

3312 Phi tr n vay3318 Phi tr khc

17 332 Cc khon phi np theo lng Mi n v3321 Bo him x hi3322 Bo him y t3323 Kinh ph cng on

18 333 Cc khon phi np nh nc Cc n v c3331 Thu GTGT phi np pht sinh

33311 Thu GTGT u ra33312 Thu GTGT hng nhp khu

3332 Ph, l ph3334 Thu thu nhp doanh nghip

3337 Thu khc3338 Cc khon phi np khc

19 334 Phi tr cng chc, vin chc Mi n v20 335 Phi tr cc i tng khc Chi tit theo

tng itng

21 336 Tm ng kinh ph 22 337 Kinh ph quyt ton chuyn

nm sau3371 Nguyn liu, vt liu, cng c, dng

c tn kho3372 Gi tr khi lng sa cha ln hon

thnh3373 Gi tr khi lngXDCB hon

thnh

23 341 Kinh ph cp cho cp di Cc n vcp trn

Chi titcho tng n

v

24 342 Thanh ton ni b n v c phtsinhLOI TK 4

NGUN KINH PH25 411 Ngun vn kinh doanh n v c hot

ng SXKDChi tit

theo tngngun

26 412 Chnh lch nh gi li ti sn n vc pht sinh

27 413 Chnh lch t gi hi oi n v c

ngoi t28 421 Chnh lch thu, chi cha x l

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4211 Chnh lch thu, chi hot ngthng xuyn

4212 Chnh lch thu, chi hot ng snxut, kinh doanh

4213 Chnh lch thu, chi theo n thng ca Nh nc

n v c nt hng caNh nc

4218 Chnh lch thu, chi hot ng khc29 431 Cc qu Mi n v

4311 Qu khen thng4312 Qu phc li4313 Qu n nh thu nhp4314 Qu pht trin hot ng s nghip

30 441 Ngun kinh ph u t xy dng

c bn

n v c u

4411 Ngun kinh ph NSNN cp t XDCB d4413 Ngun kinh ph vin tr n4418 Ngun khc

31 461 Ngun kinh ph hot ng Mi n v Chi tit tng4611 Nm trc ngun KP

46111 Ngun kinh ph thng xuyn46112 Ngun kinh ph khng thng xuyn

4612 Nm nay46121 Ngun kinh ph thng xuyn

46122 Ngun kinh ph khng thng xuyn4613 Nm sau

46131 Ngun kinh ph thng xuyn46132 Ngun kinh ph khng thng xuyn

32 462 Ngun kinh ph d n n v c4621 Ngun kinh ph NSNN cp d n4623 Ngun kinh ph vin tr4628 Ngun khc

33 465 Ngun kinh ph theo n t hng

ca Nh nc

n v c n

t hng caNh nc34 466 Ngun kinh ph hnh thnh

TSCMi n v

LOI TK 5-CC KHON THU

35 511 Cc khon thu n v c5111 Thu ph, l ph pht sinh5112 Thu theo n t hng ca nh nc5118 Thu khc

36 521 Thu cha qua ngn sch n v c5211 Ph, l ph pht sinh

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5212 Tin, hng vin tr37 531 Thu hot ng sn xut, kinh

doanhn v c H

SXKDLOI TK 6-CC KHON CHI

38 631 Chi hot ng sn xut, kinhdoanh n v c hotng SXKD Chi tit theong SXKD39 635 Chi theo n t hng ca Nh

ncn v c nt hng caNh nc

40 643 Chi ph tr trc n v c phtsinh

41 661 Chi hot ng Mi n v6611 Nm trc

66111 Chi thng xuyn

66112 Chi khng thng xuyn6612 Nm nay66121 Chi thng xuyn66122 Chi khng thng xuyn

6613 Nm sau66131 Chi thng xuyn66132 Chi khng thng xuyn

42 662 Chi d n n v c Chi tit theo6621 Chi qun l d n d n d n6622 Chi thc hin d n

LOI TK 0- TI KHON NGOIBNG

1 001 Ti sn thu ngoi2 002 Ti sn nhn gi h, nhn gia

cng3 004 Khon chi hnh chnh4 005 Dng c lu bn ang s dng5 007 Ngoi t cc loi6 008 D ton chi hot ng

0081 D ton chi thng xuyn0082 D ton chi khng thng xuyn

7 009 D ton chi chng trnh, d n0091 D ton chi chng trnh, d n0092 D ton chi u t XDCB

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1.4.HNH THC S K TONc im chung v cc hnh thc s k ton p dng trong cc n v Hnh chnh snghip

c imCc hnh thc k ton p dng trong cc n v HCSN

Hnh thcNht k S Ci

Hnh thcNht k chung

Hnh thcChng t ghi s

Nhng mu sc th theo cchnh thc s kton

x Nht k chung Chng t ghi sBng tng hpchng t gc

cng loi

Nht k chuyndng

Bng tng hp chng tgc cng loi

x xS ng k chng t ghi

sS Ci nht k S Ci theo hnh

thc NKCS Ci theo hnh thc

CTGS

Nhng mu sthng nht giacc hnh thc sk ton

S, Th chi tit S, Th chi tit S, Th chi tit

1.4.1. Hnh thc k ton Nht k chung

Ghi ch:Ghi hng ngyGhi cui thng, hoc nh kQuan h i chiu, kim tra

Trnh t ghi s k ton theo hnh thc k ton Nht k chung

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S, th k ton

chi titS Nht kc bit

Chng t k ton

S NHT K CHUNG

S CI

Bng cn i

s pht sinh

BO CO TI CHNH

Bng tng hpchi tit

(2)(1)

(2)

(3)

(3)(4)

(4)

(5)

(5)

(5) (5)


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Hnh thc k ton Nht k chung gm cc loi s ch yu sau:- S Nht k chung, S Nht k c bit;- S Ci;- Cc s, th k ton chi tit.

(1) Hng ngy, cn c vo cc chng t kim tra c dng lm cn c ghi s,trc ht ghi nghip v pht sinh vo s Nht k chung, sau cn c s liu ghi trns Nht k chung ghi vo S Ci theo cc ti khon k ton ph hp. Nu n v cm s, th k ton chi tit th ng thi vi vic ghi s Nht k chung, cc nghip v

pht sinh c ghi vo cc s, th k ton chi tit lin quan.Trng hp n v m cc s Nht k c bit th hng ngy, cn c vo cc

chng t c dng lm cn c ghi s, ghi nghip v pht sinh vo s Nht k c bitlin quan. nh k (3, 5, 10... ngy) hoc cui thng, tu khi lng nghip v pht sinh,tng hp tng s Nht k c bit, ly s liu ghi vo cc ti khon ph hp trn SCi, sau khi loi tr s trng lp do mt nghip v c ghi ng thi vo nhiu s

Nht k c bit (nu c).(2) Cui thng, cui qu, cui nm, cng s liu trn S Ci, lp Bng cn i s

pht sinh.Sau khi kim tra i chiu khp ng, s liu ghi trn S Ci v bng tng hp

chi tit (c lp t cc S, th k ton chi tit) c dng lp cc Bo co ti chnh.V nguyn tc, Tng s pht sinh N v Tng s pht sinh C trn Bng cn i

s pht sinh phi bng Tng s pht sinh N v Tng s pht sinh C trn s Nht kchung (hoc s Nht k chung v cc s Nht k c bit sau khi loi tr s trng lptrn cc s Nht k c bit) cng k.

1.4.2. Hnh thc k ton Nht k - S Cic trng c bn ca hnh thc k ton Nht k - S Ci: Cc nghip v kinh t,ti chnh pht sinh c kt hp ghi chp theo trnh t thi gian v theo ni dung kinh t(theo ti khon k ton) trn cng mt quyn s k ton tng hp duy nht l s Nht k -S Ci. Cn c ghi vo s Nht k - S Ci l cc chng t k ton hoc Bng tnghp chng t k ton cng loi.

Hnh thc k ton Nht k - S Ci gm c cc loi s k ton sau:- Nht k - S Ci;- Cc S, Th k ton chi tit.(1) Hng ngy, k ton cn c vo cc chng t k ton hoc Bng tng hp

chng t k ton cng loi c kim tra v c dng lm cn c ghi s, trc htxc nh ti khon ghi N, ti khon ghi C ghi vo S Nht k S Ci. S liu cami chng t (hoc Bng tng hp chng t k ton cng loi) c ghi trn mt dng c 2 phn Nht k v phn S Ci. Bng tng hp chng t k ton c lp cho nhngchng t cng loi (Phiu thu, phiu chi, phiu xut, phiu nhp,) pht sinh nhiu lntrong mt ngy hoc nh k 1 n 3 ngy.

Chng t k ton v Bng tng hp chng t k ton cng loi sau khi ghi SNht k - S Ci, c dng ghi vo S, Th k ton chi tit c lin quan.

(2) Cui thng, sau khi phn nh ton b chng t k ton pht sinh trong thng

vo S Nht k - S Ci v cc s, th k ton chi tit, k ton tin hnh cng s liu cact s pht sinh phn Nht k v cc ct N, ct C ca tng ti khon phn S Ci

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ghi vo dng cng pht sinh cui thng. Cn c vo s pht sinh cc thng trc v spht sinh thng ny tnh ra s pht sinh lu k t u qu n cui thng ny. Cn c vos d u thng (u qu) v s pht sinh trong thng k ton tnh ra s d cui thng(cui qu) ca tng ti khon trn Nht k - S Ci.

(3) Khi kim tra, i chiu s cng cui thng (cui qu) trong S Nht k - SCi phi m bo cc yu cu sau:

Tng s tin ca ct Tng s pht sinh Tng s pht sinhPht sinh phn = N ca tt c cc = C ca tt c cc

Nht k Ti khon Ti khon

Tng s d N cc Ti khon = Tng s d C cc ti khon

Ghi ch:Ghi hng ngyGhi cui thng

i chiu, kim traTrnh t ghi s k ton theo hnh thc k ton Nht k - S Ci

S liu trn Nht k - S Ci v trn Bng tng hp chi tit sau khi kha s ckim tra, i chiu nu khp, ng s c s dng lp bo co ti chnh.

(4) Cc s, th k ton chi tit cng phi c kho s cng s pht sinh N, spht sinh C v tnh ra s d cui thng ca tng i tng. Cn c vo s liu kho sca cc i tng lp Bng tng hp chi tit" cho tng ti khon. S liu trn Bngtng hp chi tit c i chiu vi s pht sinh N, s pht sinh C v S d cui

thng ca tng ti khon trn S Nht k - S Ci.

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Chng t k ton

S qu

NHT K S CI

Bng tnghp chitit

BO CO TI CHNH

S, th kton chi

titBng tnghp chng tk ton cng

loi

(1) (1)(2)

(2)

(2)(3)

(3)(4)

(4)


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1.4.3. Hnh thc k ton Chng t ghi s

c trng c bn ca hnh thc k ton Chng t ghi s: Cn c trc tip ghis k ton tng hp l Chng t ghi s. Vic ghi s k ton tng hp bao gm:

+ Ghi theo trnh t thi gian trn S ng k Chng t ghi s.+ Ghi theo ni dung kinh t trn S Ci.Chng t ghi s do k ton lp trn c s tng chng t k ton hoc Bng Tng

hp chng t k ton cng loi, c cng ni dung kinh t.Chng t ghi s c nh s hiu lin tc trong tng thng hoc c nm (theo s

th t trong S ng k Chng t ghi s) v c chng t k ton nh km, phi c kton trng duyt trc khi ghi s k ton.

Ghi ch:Ghi hng ngyGhi cui thngi chiu, kim tra

Trnh t ghi s k ton theo hnh thc k ton Chng t ghi s

Hnh thc k ton Chng t ghi s gm c cc loi s k ton sau:- Chng t ghi s;- S ng k Chng t ghi s;- S Ci;

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Chng t k ton

S qu

CHNG T GHI S

Bng tng hp chngt k ton cng loi

S, th kton chi titS, th kton chi

tit

Bng tnghp chitit

Bng cn i spht sinh

BO CO TI CHNH

S Ci

(1) (1)

(2)

(2)

(2)

(2)

(4)

(3)

(4)(4) (5)

(5)

(5)

(5)

S ng kCTGS (2)


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c trng c bn ca Hnh thc k ton trn my vi tnh l cng vic k ton cthc hin theo mt chng trnh phn mm k ton trn my vi tnh. Phn mm k tonc thit k theo nguyn tc ca mt trong bn hnh thc k ton hoc kt hp cc hnhthc k ton quy nh trn y. Phn mm k ton khng hin th y quy trnh ghi sk ton, nhng phi in c y s k ton v bo co ti chnh theo quy nh.

Cc loi s ca Hnh thc k ton trn my vi tnh:Phn mm k ton c thit k theo Hnh thc k ton no s c cc loi s ca

hnh thc k ton nhng khng hon ton ging mu s k ton ghi bng tay.

b- Trnh t ghi s k ton theo Hnh thc k ton trn my vi tnh(1) Hng ngy, k ton cn c vo chng t k ton hoc Bng tng hp chng t

k ton cng loi c kim tra, c dng lm cn c ghi s, xc nh ti khon ghiN, ti khon ghi C nhp d liu vo my vi tnh theo cc bng, biu c thit ksn trn phn mm k ton.

Theo quy trnh ca phn mm k ton, cc thng tin c t ng nhp vo s kton tng hp (S Ci hoc Nht k- S Ci...) v cc s, th k ton chi tit lin quan.

(2) Cui thng (hoc bt k vo thi im cn thit no), k ton thc hin cc thaotc kho s (cng s) v lp bo co ti chnh. Vic i chiu gia s liu tng hp vi sliu chi tit c thc hin t ng v lun m bo chnh xc, trung thc theo thng tin c nhp trong k. Ngi lm k ton c th kim tra, i chiu s liu gia s kton vi bo co ti chnh sau khi in ra giy.

Thc hin cc thao tc in bo co ti chnh theo quy nh.Cui thng, cui nm s k ton tng hp v s k ton chi tit c in ra giy,

ng thnh quyn v thc hin cc th tc php l theo quy nh v s k ton ghi bngtay.

1.5- H THNG S K TON

1- Danh mc s k ton p dng cho n v k ton cp c sSTT

TN SK hiumu s

Phm vip dng

1 2 3 41 Nht k- S Ci S01- H

2 Chng t ghi s S02a- H3 S ng k Chng t ghi s S02b- H4 S Ci (Dng cho hnh thc k ton Chng t

ghi s)S02c- H

5 S Ci (Dng cho hnh thc k ton Nht kchung)

S03- H

6 S Nht k chung S04- H

7 Bng cn i s pht sinh S05-H8 S qu tin mt (S chi tit tin mt) S11- H

9 S tin gi Ngn hng, Kho bc S12- H

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- Danh mc bo co ti chnh v bo co quyt ton p dng cho cc n v k toncp c s

STT

K hiubiu

TN BIU BO COK

HNLP

BOCO

NI NHN

Tichnh (*)

Khobc

Cptrn

Thngk(*)

1 2 3 4 5 6 7 8

1 B01- H Bng cn i ti khon Qu,nm

x x

2 B02- H Tng hp tnh hnh kinh phv quyt ton kinh ph s

dng

Qu,nm

x x x x

3 F02-1H Bo co chi tit kinh ph hotng

Qu,nm

x x x x

4 F02-2H Bo co chi tit kinh ph d n Qu,nm

x x x x

5 F02-3aH Bng i chiu d ton kinhph ngn sch ti KBNN

Qu,nm

x x x

6 F02-3bH

Bng i chiu tnh hnh tmng v thanh ton tm ng

kinh ph ngn sch ti KBNN

Qu,nm

x x x

7 B03- H Bo co thu- chi hot ng snghip v hot ng sn xut,kinh doanh

Qu,nm

x x x

8 B04- H Bo co tnh hnh tng, gimTSC

Nm x x x

9 B05- H Bo co s kinh ph cha sdng quyt ton nm trcchuyn sang

Nm x x x

10

B06- H Thuyt minh bo co ti chnh Nm x x

Ghi ch: - (*) Ch np bo co ti chnh nm- Nhng n v va l n v d ton cp I, va l n v d ton cp III nhn

d ton kinh ph trc tip t Th tng Chnh ph hoc Ch tch UBND do c quan Tichnh trc tip duyt quyt ton th bo co gi cho c quan Ti chnh.

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Danh mc bo co ti chnh tng hp v bo co tng hp quyt ton p dng cho nv k ton cp I v cp II

S

TT

K hiu TN

BO COTNG HP

Khn

lp

NI NHN BO COTi

chnh

Kho

bc

Cp

trn

Thng k

1 2 3 4 5 6 7 8

1 Mu s B02/CT-H

Bo co tng hptnh hnh kinh phv quyt ton kinh

ph s dng

Nm x x x x

2 Mu s B03/CT-H

Bo co tng hpthu- chi hot ng

s nghip v hotng sn xut, kinhdoanh

Nm x x x x

1 Mu s B04/CT-H

Bo co tng hpquyt ton ngnsch v ngun khcca n v

Nm x x x x

Lu : - n v d ton cp II ch gi bo co ti chnh cho n v d ton cp I- n v d ton cp I gi c quan Ti chnh, Thng k, Kho bc

1.7- TRCH LC H THNG MC LC NSNN(Ban hnh km theo Quyt nh s 1207/T.C/Q./NSNN

ngy 25/12/1996 ca B Ti chnh)

17

H THNG MC LC NSNN

Chng/ Loi/ Khon/ Nhm/ Tiu nhm/ Mc/ Tiu mcC / L / K / N / TN / M/ TM


18/43


01 Nng nghip - lm nghip - thy li02 Thy sn03 Cng nghip khai thc m

04 Cng nghip ch bin05 Sn xut phn phi in, kh t v nc06 Xy dng07 Thng nghip, sa cha cc xe c ng c, dng c nhn

v gia nh08 Khch sn09 Giao thng vn ti, kho bi v thng tin lin lc10 Ti chnh, tn dng11 Hot ng vn hc v cng ngh12 Cc hot ng lin quan n kinh doanh ti sn, dch v , t

vn13 Qun l nh nc v an ninh quc phng, m bo x hi bt

buc14 Gio dc v o to15 Y t v cc hot ng x hi16 Hot ng vn ha, th thao17 Hot ng ng, on th, x hi18 Hot ng phc v c nhn v cng ng19 Hot ng lm thu, cng vic gia nh trong cc ht nhn20 Hot ng ca cc t chc v on th quc t

18

CHNG

Chng DNSNN trc thuc X

Chng CNSNN trc thuc Huyn

Chng BNSNN trc thuc Tnh

Chng ANSNN trc thuc TW

LOI, KHON

NHM, TIU NHM, MC, TIU MC


19/43


1 Thu thng xuyn2 Thu v chuyn nhng quyn s dng v bn ti

sn Nh nc3 Thu vin tr khng hon li4 Thu n gc cc khon cho vay v thu bn cc c

phn ca Nh nc5 Thu vay ca Nh nc6 Chi thng xuyn

7 Chi u t pht trin8 Cho vay h tr qu v cho h tr ca Nh nc9 Tr gc cc khon vay ca Nh nc

19


20/43


1.8. TRNH T, TH TC CH YU TRONG QUAN H TI CHNHS 1

TRNH T LP D TON V PHN PHI NGN SCH NH NC

3) Giao nhim v Ngnsch

C QUAN TI CHNH 3) Giao nhim vNgn sch

2) D ton 2) D ton

C QUAN CH QUN1) Thng bo d kin ngn

sch

1) Thng bo d kin ngnsch

C QUAN TICHNH

A PHNG

2) D ton 2) D ton

4) Phn phi ngn schCC N V S DNG

NGN SCH 4) Phn phi ngnsch

T. .P

S 2 TRNH T TIP NHN KINH PH HOT NG

C QUAN NGN SCHNH NC

20


21/43


1)Giao

Ngnsch

8)

8) Quyt ton ChiH.C.S.N

C QUAN CH QUN 3) D ton chi

4) Thng bo hn mckinh ph

C QUAN TI CHNHCNG CP

1)

2)Kho

ch

5)Phnphi

8)

4) Thng bo hn mckinh ph

N V S DNGNGN SCH

6) Chun chi - Yu cuchi

7) Cp pht hoc thanhton

KHO BC NH NC

21


22/43


S 3 TRNH T RT HN MC KINH PH

N V SNGHIP C

THU

KHO BC NH NC

- Giy rt hnmc kinh ph

bng tin mthoc bng

chuyn khon

Cho rt tin Tin hnhthanh ton

- Km theo ccchng t lin

quan (Giy boN, Hp ng,K hoch chi...

Tr li mt u nhim chi (Kim giy bo N)

Gi Giybo C

Gi Giybo sot

N V C

THANH TON

C QUAN

TI CHNH

22


23/43


S 4TRNH T TH TC CP PHT VN U T XDCB THEO P.THC U THU

23


24/43


10)Quytton C QUAN NGN

SCH NHNC

1)Thngbokhochut

9) Nghim thu cng trnh

6a) Thng bo mi thu

CH U T6b) Np h s thu

6c) Cng b kt qu trngthu

NGI NHNTHU

2)Lpkhoch

4b)Phnp

hiHMKP

7) K kt hp ng

8)Tmng

11)

Thanhton

C QUANCP PHT VN

5a) Yu cu chi tm ng

5b) Yu cu cp pht thanhton

KHO BC NHNC

3)T

ng

hp

4c) Thng bo hn mc kinh ph

24


25/43


25


26/43


S 5TRNH T TH TC CP PHT VN U T XDCB THEO PHNG THC

TRC TIP CHO N V S DNGC QUAN

NGN SCH NH NC

1)T

hngbokhochut

8

)Quytton

6) Np H s ph duyt vn v giy rthn mc

CH U T(n v s dng vn)

7) Cp pht vn

26


27/43


2)

Lpkhoch

5

)PhnphiHMKP

8)Quytton

C QUANCP PHT VN

KHO BCNH NC

3)Tng

hp

4a)Thng

bo

HMKP

4b) Thng boHMKP

C QUAN TI CHNH8) Quyt ton

27


28/43


S 6 CHI NGN SCH NH NC THEO PHNG THC KIM SOT CHI

Duyt v phn b ngn sch Nh nc C QUAN TI CHNH

Bo co chi ngn sch

N V TH HNGK hoch s dng ngn

qu KHO BC NHNC

Xin s dng ngn sch

Bn

gthanhton

Hpng

Thanh ton trc tip

Chuyntinch

onvcTikhonng

nhng

- C NHN CHNG

- N V CUNG CP ...

NGN HNG

28


29/43


S 7TRNH T TH TC CHI TR TRC TIP TI KHO BC NH NC

(Cc trng hp mua vt t, ti sn, dch v)

C QUANNGN SCH NH

NC1)Giao ngn sch 10) Quyt ton

C QUAN CH QUN4) Tng hp d ton

chi

5a) Thng bo HMKP

C QUAN TI CHNHCNG CP

2)Phnphingnsch

3)Khochngns

ch

10)Quytton

5b) Thng bo D ton chi

CC N V S DNGNGN SCH

9) Chun chi ccchng t chi thc

hinKHO BC NH NC

7) K kt hp ng

6) Thanh ton

8) Nhn vt t, ti sn, N V, C NHN CUNG

29


30/43


dch v CP VT T, TI SN,DCH V

30


31/43


S 8TRNH T, TH TC CHI TR LNG, PH CP, TIN THNG

CHO VIN CHC TI KHO BC NH NC

C QUAN TI CHNH 1a) Thng bo HMKP

4) Gi Giy bo N

KHO BC NH

NC

Thng bo phn phiHMKP

2)1b)Thngbo phn

phi HMKP

N VTH

HNG

Hng thng

Chi lng,ph cp, tinthng

- Bng k chi titlng, ph cp, tinthng ca vinchc- Giy rt HMKPkim u nhim chi- Giy xin chuynkhon

3) Chuyn tin vo tikhon

TIKHONN V

TIKHON C

NHN

VINCHC 5a) Sc lnh tin mt hoc chuyn khon

5b) Nhp qu tin mt

S 9TRNH T, TH TC M TI KHON C NHN VIN CHC TI KHO BC NH NC

1) Lm h s H S XINM TIKHON

2) Np h s cho Kho bc (2b)

C NHNVINCHC

5) C nhn lumt b h s

- ng k m tikhon- Mu ch k- Chng minhth

KHO BCNH NC

4) Gi cnhn 1 b hs

3) M v theodi

TI KHONTIN GIC NHN

VIN CHC

Np v rt tin

31


32/43


S 10TRNH T, TH TC CHI KINH PH U QUYN(Trng hp cp trn u quyn cp di chi)

C QUANTI CHNH CP TRN

10) Quyt ton C QUANQUN L CP TRN

4)Chuynkinhph

11)Nptrkinhph

1)Uquynchi

9)Quytton

C QUANTI CHNH CP DI

2) K hoch chi3) Thng bo

N V S DNG KINHPH U QUYN

5) Thng bo

KHO BC NH NC6) Chun chi

7) Cp pht8) Thanh ton

N V, C NHNCUNG CP VT T,

DCH V

S 11TRNH T, TH TC CHI HC BNG, SINH HOT PH...

TI KHO BC NH NC

C QUANTI CHNH

1a) Thng bo HMKP - Phn phi hcbng

KHO BC NHNC

32


33/43


1b) Thng boHMKP - Phn

phi hc bng

(4)

Gi GBNN V HNH

CHNH SNGHIP

Gi khithanh

ton hcbng

- Bng k npBHXH (20%)- Giy rt HMKPkim u nhimchi- Giy xin chuynkhon

(2)

3) Chuyn tin voti khon

I TNGC

HNG

TIKHONN V

TIKHON C

NHNSc lnh tin mt

S 12TRNH T, TH TC CHI MUA TH BHYT TI KHO BC NH NC

C QUANTI CHNH


4) Gi giy bo N

KHO BC NHNC

1b) Thng boHMKP - Phnphi HMKP

2)

N V HNHCHNH SNGHIP

-Trch 2% vochi

- Khu tr 1%vo lng

Gihngthng

- Bng k MUAth BHYT catng vin chc- Giy rt HMKPkim u nhimchi

- Giy xin chuynkhon

3) Chuyn tin voti khon tin gic quan BHXH

5) Cp thBHYT

C NHNVIN CHC

TIKHONN V

TIKHON

CNHN

S 13 TRNH T, TH TC NP BHYT TI KHO BC NH NC

33


34/43


C QUANTI CHNH


4) Gi giy bo N

KHO BC NHNC


phi HMKP

3) Chuyn tin vo tikhon tin gi c

quan BHXH

N V S NGHIP C

THU-Trch 15% vo

chi- Khu tr 5%vo lng

2) Gi

hngthng

- Bng k npBHXH (20%)- Giy rt HMKPkim u nhim

chi- Giy xin chuynkhon

TIKHONN V

TIKHON

CNHN

34


35/43


S 14TRNH T, TH TC THANH TON BHYT (CHI M AU, THAI SN...)

TI KHO BC NH NC

C QUAN BHXH

(Chi t qu BHXH)

4) Gi giy bo N KHO BC NH

NC

35


36/43


1) Quyt tonhng thngchi m au

thai sn

2) Hng thng GiGiy xin chuyn

khon(u nhim chi)

N V HNHCHNH SNGHIP

3)Chuyntintc

quanBHXHsangTikhonnv

6)ChuyntintTikhonnvsangTikhoncnhn

36


37/43


- Phiu ngh ,giy khm bnh- Giy nghhng BHXH- Bng k chiBHXH nghquyt ton

5)Gihngthng

- Bng k chi titBHXH tr thaylng cho tng vinchc

- Giy xin chuynkhon (u nhimchi)

TIKHONN V

TIKHON

CNHN

7) Gi giy bo N

37


38/43


S 15TRNH T, TH TC TIP NHN KINH PH CNG ON (1%) V NP ON PH (30%) TI

KHO BC NH NC

C QUAN TI

CHNH

1a) Thng bo v Phn phi

HMKP

4) Gi giy bo N

KHO BC NH NC

38


39/43


1b) - Thng boHMKP

- Giy phn phiHMKP

2) Hng thngGi Giy rt

HMKP kim unhim chi

C QUANLIN ONLAO NG

Gi khicp

KPCcho nv ( %)

3)ChuyntintTKcquanLLsang

TKnv

6)ChuyntintTK

nvsangTKcquanLL

39


40/43


41/43


N V HNHCHNH SNGHIP

Chi bng tin qu

Gi

khiThanhton

N V,C NHN

CHNG

- Ho n bnhng (in,in thoi, vn

phng phm...)- Bng kthanh toncng tc phcho tng vinchc- Quyt tonchi hi ngh- Sc lnh tinmt- Giy rt

HMKP kimu nhim chi- Giy xinchuyn khon

TIKHONN V

TI KHONCA

NG BN

KHO BC

TI KHONCA

NG BN

NGNHNG

Nhp qu tin mt

41


42/43


S 18 TRNH T, TH TC CHI NGHIP V PH TI KHO BC NH NC

C QUANTI CHNH

1a) Thng bo HMKP - Phnphi mc hnh chnh

4) Gi giy bo N

KHO BC NH NC


phi HMKP2) 3) Chuyn tin thanh ton

N V HNHCHNH SNGHIP

Chi bng tin quy

Gikhi

Thanhton

N V,C NHN

CHNG

- Ho n bnhng (mua bin lai, nch, dch v...)- Bng kthanh tonon ra, onvo

- Sc lnh tinmt- Giy rtHMKP kimu nhim chi- Giy xinchuyn khon

TIKHONN V

TI KHONCANG BN KHO BC

TI KHONCA

NG BN

NGN

HNG

Nhp qu tin mt

42


43/43


S 19TRNH T, TH TC CHI T XUT (H TR, TR GI, HU QU THIN TAI...)

TI KHO BC NH NC

C QUAN

TI CHNH1b) ) Lnh chi khc

KHO BC NH NC

1a) Lnh chikhc

2) 3) Chuyn tin thanh ton

Gikhic

chi

N VHNH CHNHS NGHIP

- Bng k htr, tr gicho cc itng- Ho n

bn hng

- Sc lnhtin mt- Giy xinchuynkhon

TIKHONN V

TI KHONCA

NG BN KHO BC

TI KHONCA

NG BN NGN HNG

Nhp qu tin mt

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C 01. Tong quan ve KT HCSN