I GT.0000023545

G OAI HOC KINH TE TP. HO CHI MINH KE TOAN - KIEM TOAN

J I O N NGUYEN LY KE TOAN

ThS. Pham Thanh Liem ThS. VG Thu Hang ThS. Pham Quang Huy ThS. Nguyen Thj Thu

G I A O T R I N H

KE TOON MY

K E T O f f N M Y

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NHA SACH KINH TE RAT MONG NHAN DUOC Y KIEN D6NG GOP, B I N H LUAN CUA QUY DOC GIA Moi thu tu gop y xin vui long chuyen ve Email: nhasachkinhte@hcm fpt.vn hoSc dien thoai true tiep den so: 0916 164 440 va 08 38337464

GIAO TRINH KE TOAN MY Bien soan: ThS. Pham Thanh Liem

ThS. Vu Thu Hang ThS. Pham Quang Huy ThS. Nguyen Thi Thu

Sach da duoc NHA SACH KINH TE giu ban quyen va phat hanh doc quyen. Moi hinh thdc va phuong tien vi pham ban quyen (photo, sao chep, in an, luu tnJ hoac chuyen thanh van ban dien td qua mang Internet) khong duoc su dong y ciia NHA SACH KINH TE la vi pham Luat Bao ve Quyen Sd hOu Tri tue va bi dua ra taidc phap luat.

BUSINESS BOOKS SUPERMARKET

TRl/CfNG DAI HOC KINH TE TP.HCM KHOA KE TOAN - KIEM TOAN

BO M 6 N NGUYEN LY KE TOAN

Tham gia bien soan: ThS. PHAM THANH LIEM ThS. VU THU HANG ThS. PHAM QUANG HUY ThS. NGUYEN THI THU

IMMHC niAlUCiUTaM

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NHA XUAT BAN PHUONG DONG

SACH KE TOAN NHA SACH KINH TE DA PHAT HANH

s n TEN SACH TAC GlA NXB

1 •)e thong Bai tip Kl toan va So d6 Kl toan -lanh chinh Si/ nghiep

PGS.T5.V6V5nNhj PlungDbng

2 3ai tip Nguyen ly Ke toan PGS.TS.vo Van Nhi PlungDtng

3 3ai tip - Ke" toan Tai chinh PGS.TS.«V3nNhj PhungDtng

4 HDTH Ke" toan Doanh nghifp Nhd va Vila PGS.TS.VoVSnNhi Tlftg KB

5 Huong dSn LSp - Dpc & Phan tich Bao cao Tai chinh - Bao cao Kl toan Quan tri

PGS.TS.vo V3n Nhj Tai Chinh

6 Huong dan Thuc hanh Kl toan tren S6 Ke toan PGS.TS.V6VanNhj TaChnh

7 Nguyen ly Ke toan PGS.TS.voVanNhi GT-vT

8 HDTH Kl toan Don vj Hanh chinh Stf nghiep PGS.TS.voVanNhi GT-VT

9 Kl toan Doanh nghi§p Xay lap - Kl toan Don vi Chii Dau tu

PGS.TS.voVanNhi Tai CNnh

10 HDTH Kl toan - Hang t6n kho - Tai san co djnh - Cac khoan Cdng nfl trong cac Doanh nghi§p

PGS.TS.voVanNhi fa Chinh

11 450 Tinh hudng Kl toan Tai chinh PGS.TS.voVanNhi Ta'CNnh

12 Kl toan Tai chinh trong moi quan he vdi -Luflt Kl toan - 26 Chua'n muc Kl toan

PGS.TS.voVanNhi TS CNnh

13 Kl toan Tai chinh (Tai ban lan 7) PGS.TS.VoVanNhj Tai Chinh

14 268 So d6 Kl toan Doanh nghiep PGS.TS.voVanNhi La D6ng

15 Giao trinh Kl toan Hanh chinh Su nghiep PGS.TS.WVanNhi PhumgBong

L d i N O I D A U &>»>C53

Kd' toan My la mdt trudng phai ke toan co dnh hildng sau rong vdi nhieu qud'c gia thudc nhidu khu vxtc khac nhau trdn the' gidi, trong dd cd ca Vidt Nam.

De giup cac ban sinh vien cd tai lidu hpc tap, nghien ctta Ke toan My nham qua dd co nhirng hieu bie't can thiet ve trutfng phai Ke' toan My, dong thdi cd cd sS dd ddi chieu, so sanh vdi ke toan doanh nghidp Vidt Nam, nham rut ra nhirng diem gidng va khac nhau cd v l ly thuyet lan ung dung, chung tdi bien soan cudn Giao trinh Ke toan My.

Cudn Giao trinh nay bien soan dUa vao cac tdi lidu, cac giao trinh ke toan dang ditdc su" dung tai My va cac Nguyen tac Kd' todn du"dc Chd'p nhfin Rdng rai (GAAP) hien hanh.

Giao trinh Ke toan My bao gom bay chu'dng: Chuong 1: Mdi Truong Ke Toan Chtfdng 2: Md Hinh Ke Toan Can Ban Chtfong 3: Ke Toan Trong Cdng Ty Thtfdng Mai Chtftfng 4: Ke' Toan Tai San Ngln Han Chudng 5: Ke Toan Tai San Dai Han ChUdng 6: Ke' Toan Net Phai Tra Chtfdng 7: Thanh Vien Gdp Vd'n va Cdng Ty Co Phin Trong Giao trinh, Chu'dng 1 va 2 gidi thieu nhiing van de ly

ludn cd bdn ve ke' toan va md hinh kd' toan cd ban ciia Ke' toan My. Cac Chu'dng con lai tit Chuong 3 de'n Chu'dng 7 gidi quyd't cac ndi dung cu the ve nguydn tdc cd bdn cua kd' toan tai chi'nh My nham nang cao trinh dd hieu bie't ve kd' toan ndi chung.

Trong mdi Chu'dng deu cd them nhirng cau hdi trac nghiem, bai tap va dap an cho titng phan rieng biet, de ngtfdi dpc cd thi tvt gifii quyet van de va d l dang tu lam bai tap tai ldp, tai nha.

Tham gia bien soan Giao trinh Kd' toan My gdm cac giang vidn sau day: ThS. Pham Thanh Lidm; ThS. Vu Thu Hang; ThS. Pham Quang Huy; ThS. Nguyen Thi Thu.

Chung tdi mong nhan diidc su gdp y chan thanh cua ban doc dd' Giao trinh ngay cang diidc hoan thien hdn.

Nhdm Tac Gia

M U C L U C

MUC LUC 7 Chtfdng 1: M 6 l TRl/flNG KE TOAN 13

1.1. Dinh nghia ke' todn vd gidi thich vai trd ciia ke' todn trong viec thuc hien nhirng quydt dinh chinh xdc 14

1.2. Nhiing ngudi sU dung thdng tin ke todn 16 1.3. Giai thich ly do tai sao dao ddc la rat quan trong

de'n ke' todn 18 1.4. Cdc Nguydn tdc Ke toan duoc Chap nhan Rdng rai

(GAAP - Generally Accepted Accounting Principles) 20 1.5. Khuon miu khdi niem ciia Uy ban Chuln muc Ke todn

Tdi chinh (The FASB's Conceptual Framework Of Accounting) 28

Cau hoi trac nghidm 54 Cau hdi thao luan 58 Bdi tap 60 Ddp an 63

Chtfdng 2: MO HINH KE TOAN CO* BAN 64 2.1. Ke' toan la mdt he thdng thdng tin 65

2.1.1. Tinh trang tai chinh va phuong trinh ke toan 65 2.1.2. Anh hudng cua nghidp vu kinh te' de'n

tinh trang tai chinh 67 2.1.3. Thdng tin qua Bao Cao Tdi Chinh 69

2.2. He thdng ke toan kep 71 2.2.1. Ghi nhan, Danh gia, va Phan loai 72 2.2.2. Tdi Khoan va He Thdng Ke' Toan Kep 73 2.2.3. Ghi chep nghiep vu vd chuyen sd 81 2.2.4. Bang Cdn ddi thu 84

2.3. Xac dinh ket qua kinh doanh vd qua trinh dieu chinh ....86 2.3.1. Nhung van de hach todn 88 2.3.2. Qua trinh dieu chinh 91 2.3.3. Bang Cdn ddi da dieu chinh (ATB) 97

8 Muc Luc

2.4. Hoan t£t mot chu trinh ke" toan 100 2.4.1. Md rong h§ thdng ke todn 101 2.4.2. Cdc But toan khoa so 101 2.4.3. But toan dao - Budc diu ti§n trong ky ke toan

mdi (tuy chon) 104 2.4.4. Bang Nhap - Mot Cdng Cu Ciia Ke Toan 106

Thuat ngd 110 Van de on tap 118 Cau hoi trac nghiem 122 Cau hoi thao luan 127 Bai tap 129 Cac vande 137 Dap an 151

Chu-dng 3: KE TOAN TRONG CONG TY THTjCTNG MAI. 152 3.1. Cac van de chung 153

3.1.1. Khai niem 153 3.1.2. Gidi thieu ve cong ty thudng mai 154 3.1.3. Quy trinh hoat dong trong cong ty thuong mai

va dich vu 155 3.1.4. Dong chi phi va he thdng t6n kho trong

cong ty thuong mai 156 3.1.5. Bao cao thu nhap trong cong ty thuong mai 158 3.1.6. Mot sd thuat ngtf 159

3.2. Ke toan trong cong ty ap dung he thdng ke khai thudng xuyen Ig2

3.2.1. Bao cao thu nhap trong he thdng ton kho thudng xuyen jg2

| 3.2.2. Ke toan qua trinh ban hang 153 I 3.2.3. Ke toan qua trinh mua hang 157 3.2.4. Ke toan cac khoan chi phi hoat dong 170 3.2.5. But toan khoa so trong cong ty ke khai

thudng xuyen 1 7 Q

3.2.6. Bang nhap trong cong ty ke khai thudng xuyen . 17i