In-Nguyen Ly Ke Toan My_ ThS. NGUYEN BAO LINH

7/31/2019 In-Nguyen Ly Ke Toan My_ ThS. NGUYEN BAO LINH

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Nguyen Ly Ke Toan My

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CHUYEN E 1

NHNG VAN E TONG QUAT VE DOANH NGHIEP VAKE TOAN

Muc tieu hoc tap

Nam c nhng van e to ng quat ve ke toan. Hieu va phan biet cac hnh thc to chc kinh doanh thong dung. Tm hieu phng trnh ke toan (accounting equation) va chi tiet cua cac

yeu to cau thanh nen phng trnh ke toan.

1. NHNG VAN E TONG QUAT VE KE TOAN1.1. NHNG VAN E CHUNGKe toan: la nghe thuat cua viec phan loai (classifying), ghi chep

(recording), tong hp (summarising) cac nghiep vu phat sinh tai mot to chctheo nhng cach thc rieng, va gop phan ly giai (interpreting) ket qua cuanhng nghiep vu o.

1.2. NHNG OI TNG QUAN TAM EN THONG TIN KE TOAN Cac nha quan ly doanh nghiep Cac nha au t:

Hien tai Tng lai

Cac c quan chc nang Nha cung cap, khach hang Nhng oi tng khac


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1.3. S PHAN CHIA CUA KE TOANNham ap ng nhng nhu cau khac nhau cua nhng oi tng s dung

thong tin, ke toan chia lam 2 bo phan:

Ke toan tai chnh Ke toan quan tr

1.3.1. Ke toan tai chnh(Financial accounting) chu yeu cung cap thong tin cho nhng oi tng s

dung thong tin ben ngoai doanh nghiep e kiem soat, anh gia hoat ongcua doanh nghiep.

1.3.2. Ke toan quan tr(Managerial accounting) ch cung cap thong tin cho cac nha quan ly e

thc hien nhng cong viec cua ho bao gom:

Hoach nh (planning) To chc (organising) ieu hanh (directing) Kiem soat (controlling) hoat ong cua doanh nghiep

1.3.3.S o tong quat

2. HIEU VA PHAN BIET CAC HNH THC TO CHC KINH DOANHTHONG DUNG

Nha quan lQuyetnh

Nghiep vukinh doanh

Dlieu

KE TOAN

Kiemtra X l

Truyenthong

tin


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2.1. CAC HNH THC TO CHC KINH DOANHCo 3 hnh thc to chc kinh doanh c ban, o la:

Kinh doanh ca the (Sole proprietorship) Cong ty hp danh (Partnership) Cong ty co phan (Corporation)

2.1.1.Kinh doanh ca the (Sole proprietorship) Mot ngi chu s hu doanh nghiep

Nhan tat ca lai hay ganh chu tat ca lo Chu trach nhiem trc phap luat ve moi ngha vu va n cua doanh

nghiep.

Doanh nghiep ca the se ket thuc khi ngi chu Quyet nh cham dt hoat ong Chet Khong con nang lc

2.1.2.Cong ty hp danh (Partnerships) Doanh nghiep c s hu bi mot so ngi cung bo von e hoat ong.

Cac thanh vien chia nhau li nhuan hoac lo theo nhng phng thcc thoa thuan.

Co t nhat mot thanh vien chu trach nhiem ve moi hoat ong va n cuadoanh nghiep.

Doanh nghiep se ket thuc hoac thay oi neu Mot thanh vien ri bo doanh nghiep hoac chet. Co thanh vien mi tham gia.

2.1.3.Cong ty co phan (Corporations) Doanh nghiep c bang (state) chap nhan va co phap nhan rieng biet oi

vi cac chu s hu.

Cac chu s hu (stockholders) khong trc tiep quan ly cong ty.


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Hoi ong quan tr bau ra e ieu hanh hoat ong cua cong ty. Rui ro cua cac chu s hu gii han trong phan von ong gop, ho khong

chu trach nhiem trc phap luat ve nhng ngha vu cua doanh nghiep.

2.2. TO CHC CUA CONG TY CO PHAN Co ong (Stockholders)

Bau ra hoi ong quan tr Hoi ong quan tr (Board of directors)

nh ra cac chnh sach hoat ong Tuyen dung nhan vien cong ty

Nhan vien cong ty (Corporate officers) Thc hien cac chnh sach a nh vao viec quan ly cong ty.Bang So lng va doanh thu cua cac doanh nghiep My nam 2000

3. TM HIEU PHNG TRNH KE TOAN (ACCOUNTING EQUATION)VA CHI TIET CUA CAC YEU TO CAU THANH NEN PHNGTRNH KE TOAN

3.1. PHNG TRNH KE TOANTai san = N + Von co ong

Assets = Liabilities + Stockholders Equity


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(A) = (L) + (SE)

3.2. TAI SAN (ASSETS) Tai san la nhng nguon lc kinh te cua doanh nghiep c s dung vi

mong muon tao ra li nhuan trong tng lai

Tai san thng c chia thanh Tai san lu ong (Current assets) Tai san co nh (Fixed asset)

Tai san cua cac doanh nghiep la a dang nhng cung co nhieu loai taisan pho bien cho hau het doanh nghiep nh:

3.2.1.Tai san lu ong Tien (Cash) Khoan phai thu (Accounts receivable) Thng phieu phai thu (Notes receivable)

Bao hiem tra trc (Prepaid insurance) Thue mn tra trc (Prepaid rent) Vat dung (Supplies) Hang ton kho (Merchandise inventory) San pham ang che tao (Work-in-process inventory) Thanh pham (Finished goods inventory)

3.2.2.Tai san co nh at ai (Land) Nha xng (Buildings) Thiet b (Equipments) Hao mon thiet b (Accumulated depreciation) Xe co (Vehicles)


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3.3. N (LIABILITIES) N la ngha vu cua doanh nghiep phai tra tien, chuyen tai san hay cung

cap cac dch vu cho cac n v hay ca nhan khac trong tng lai

Khoan phai tra (Accounts payable) Thng phieu phai tra (Notes payable) Lai phai tra (Interests payable) Lng phai tra (Wages payable)

Thue phai tra (Taxes payable) Khach hang ng trc (Advances from customer) N vay ngan hang (Bank loan) Trai phieu phai tra (Bonds payable)

3.4. VON CHU S HU Thong thng goi la Owners Equity oi vi cong ty co phan, von chu s hu thng c goi la von co onghay Stockholdes Equity bao gom cac bo phan:

Von gop (Contributed Capital) Co phan thng (Common stocks) Von gop vt menh gia (Additional Paid-in Capital) Li nhuan e lai (Retained Earning)3.5. PHAN LOAI NGHIEP VUXet theo moi quan he vi von chu s hu, cac nghiep vu co the chiathanh 5 nhom:

au t (Investment - I) Chia co tc (Dividend - D) Doanh thu (Revenue - R) Chi ph (Expense - E)


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Nghiep vu khac (Others - O)Tai san = N + Von co ong

3.6. CAC NHAN TO ANH HNG EN SE

au t (I) Doanh thu (R)

Von co ong (SE)

Chi co tc (D) Chi ph (E)


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CHUYEN E 2

GHI CHEP NGHIEP VU KINH DOANH TREN PHNGTRNH KE TOAN

Muc tieu hoc tap

Lam quen mot so nghiep vu n gian tai doanh nghiep dch vu. Phan loai c cac nghiep vu theo cac nhom a biet. Thc hien viec ghi chep cac nghiep vu len bang e kiem tra tnh can

bang cua phng trnh ke toan sau moi nghiep vu.

1. V DUTai cong ty co phan Shannon Realty Inc chuyen thc hien cac dch vu moi

gii mua ban bat ong san e nhan hoa hong (commission) trong thang autien co nhng nghiep vu (transactions) phat sinh nh sau:

1.1. AU T CUA CO ONG au t $50,000 bang cach phat hanh 5,000 co phan vi menh gia $10. Phan tch Von co ong tang len $50,000 Tien cua cong ty tang tng ng $50,000 Nghiep vu nay anh hng tang von co ong, la nghiep vu au t

(Investment - I).

Von co ongTien Phai thu Vat dung Nha at Phai traVon gop

Lai gilai

1 $ 50,000 $ 50,000 I

1.2. CHI TIEN MUA TAI SAN Cong ty chi tien mua mot khu nha lam van phong tr gia $25,000 trong

mot mieng at tr gia $10,000


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Phan tch Nha (A) tang tr gia $25,000 at (A) tang tr gia $10,000 Tien (A) giam $35,000 Nghiep vu nay khong lam thay oi von co ong (SE), ay la nghiep vu

loai (O).

Von co ongTien Phai thu Vat dung Nha at Phai tra

Von gopLai gi

lai1 $ 50,000 $ 50,000 I2 - 35,000 $ 10,000 $ 25,000 O

Bal. $ 15,000 $ 10,000 $ 25,000 $ 50,000

1.3. MUA CHU TAI SAN Cong ty mua chu mot so vat dung (supplies) tr gia $500 Phan tch

Vat dung (A) tang $500 Khoan phai tra (L) tang $500 Nghiep vu nay khong lam thay oi von co ong (SE), ay la nghiep vu

loai (O)

Von co ongTien Phai thu Vat dung Nha at Phaitra Von gop Lai gi lai

1 $ 50,000 $ 50,000 I2 - 35,000 $ 10,000 $ 25,000 O

Bal. $ 15,000 $ 10,000 $ 25,000 $ 50,0003 $ 500 $ 500 OBal. $ 15,000 $ 500 $ 10,000 $ 25,000 $ 500 $ 50,000

1.4. THANH TOAN MOT PHAN N Cong ty thanh toan $200 trong tong so n mua vat dung nghiep vu trc Phan tch Phai tra (L) giam $200


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Tien (A) giam $200 Nghiep vu nay khong lam thay oi von co ong (SE), ay la nghiep vu

loai (O)


Von gopLai gi

lai1 $ 50,000 $ 50,000 I2 - 35,000 $ 10,000 $ 25,000 O

Bal. $ 15,000 $ 10,000 $ 25,000 $ 50,0003 $ 500 $ 500 O

Bal. $ 15,000 $ 500 $ 10,000 $ 25,000 $ 500 $ 50,0004 -200 - 200 O

Bal. $ 14,800 $ 500 $ 10,000 $ 25,000 $ 300 $ 50,000

1.5. DOANH THU A THU TIEN Cong ty thc hien moi gii mua ban bat ong san cho khach hang va

nhan c hoa hong $1,500. Khoan hoa hong nay chnh la doanh thu cuacong ty

Phan tch Tien (A) tang $1,500 Von co ong (SE) tang $1,500 ay la nghiep vu doanh thu (R), co anh hng tang von co ong.


Von gopLai gi

lai1 $ 50,000 $ 50,000 I2 - 35,000 $ 10,000 $ 25,000 O

Bal. $ 15,000 $ 10,000 $ 25,000 $ 50,0003 $ 500 $ 500 O

Bal. $ 15,000 $ 500 $ 10,000 $ 25,000 $ 500 $ 50,0004 -200 - 200 O

Bal. $ 14,800 $ 500 $ 10,000 $ 25,000 $ 300 $ 50,000


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Chi ph

Chi ph thue trang thiet b $ 1,000 Chi ph lng 400 Chi ph tien ch 300Cong chi ph 1,700Lai rong $ 1,800

2. BAO CAO LI NHUAN GI LAI (STATEMENT OFRETAINEDEARNINGS)

The hien s thay oi cua li nhuan gi lai qua mot thi ky hoat ong. ay la bao cao thi ky. S dung thong tin ve lai ro ng cua bao cao thu nhap e tnh toan. So d cuoi ky cua li nhuan gi lai se c dung tiep e lap bang can oi

ke toan (balance sheet).

T thong tin ve lai rong cua bao cao thu nhap va thong tin ve co tc cchia (nghiep vu D) tren bang ghi chep, co the lap bao cao nh sau:

Shannon Realty, Inc.

Income StatementFor the Month Ended December 31, 20xx

RevenuesCommissions earned $3,500

ExpensesEquipment rental expense $1,000Wages expense 400

Utilities expense 300Total expenses 1,700

Net income $1,800


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Shannon Realty Inc.Bao cao li nhuan gi lai

Thang 12 nam 20XXLi nhuan gi lai ngay 1 thang 12 $ 0Lai rong trong thang 1,800Tam cong $ 1,800Tr chi co tc 600Li nhuan gi lai ngay 31 thang 12 $ 1,200

Shannon Realty, Inc.

Statement of Retained EarningsFor the Month Ended December 31, 20xx

Retained earnings, December 1, 20xx $ 0Net income for the month 1,800Subtotal 1,800Less dividends 600Retained earnings, December 31, 20xx $1,200

3. BANG CAN OI KE TOAN (BALANCE SHEET) The hien tnh trang tai chnh (Financial position) cua cong ty vao thi

iem ket thuc ky ke toan.

Ghi theo ngay cuoi ky cua thang, quy, nam Trnh bay tai san (A), n (L) va von co ong (SE).

Von co ongTien Phai thu Vat dung Nha at Phaitra Von gop Lai gi lai1 $ 50,000 $ 50,000 I2 - 35,000 $ 10,000 $ 25,000 O

Bal. $ 15,000 $ 10,000 $ 25,000 $ 50,0003 $ 500 $ 500 O

Bal. $ 15,000 $ 500 $ 10,000 $ 25,000 $ 500 $ 50,0004 -200 - 200 O

Bal. $ 14,800 $ 500 $ 10,000 $ 25,000 $ 300 $ 50,000


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Shannon Realty, Inc.Statement of Cash Flows

For the Month Ended December 31, 20xx

Cash flows from operating activitiesNet income $ 1,800Adjustments to reconcile net income to net

cash flows from operating activitiesIncrease in accounts receivable ($1,000)Increase in supplies (500)

Increase in accounts payable 600 (900)Net cash flows from operating activities $ 900Cash flows from investing activities

Purchase of land ($10,000)Purchase of building (25,000)Net cash flows from investing activities (35,000)

Cash flows from financing activitiesInvestments by stockholders $50,000Dividends (600)

Net cash flows from financing activities 49,400Net increase (decrease) in cash $15,300

Cash at beginning of month 0Cash at end of month $15,300


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CHUYEN E 4

TAI KHOAN VA HE THONG BUT TOAN KEP(ACCOUNTS AND THE DOUBLE - ENTRY SYSTEM)

Muc tieu hoc tap

Nam c khai niem ve tai khoan (account), so cai (ledger), danh muc taikhoan (chart of account).

Hieu ro noi dung phng phap ghi chep cua ke toan theo phng phap buttoan kep.

Lam quen vi viec phan tch nghiep vu (transaction analysis) oi vi motso nghiep vu n gian

1. TAI KHOAN Phng trnh ke toan

Tai san = N + Von chu s huA = L + OE

Tai khoan la n v c s dung e the hien nhng s thay oi cua tngloai tai san, n va von chu s hu.

Trong he thong ke toan cha c ien toan hoa (computerized), cac taikhoan c theo doi tren nhng trang so trong mot cuon so chung, cgoi la so cai (Ledger).

Trong he thong ke toan hien ai, cac tai khoan c theo doi tren cacphng tien lu tr thong tin nh bang t, a t

1.1. PHAN LOAI TAI KHOAN Cac doanh nghiep thiet lap danh muc tai khoan (chart of account) phu hp

vi ac iem, quy mo, nhu cau quan ly cua mnh. Cac tai khoan co the khac nhau nhng thng c phan nhom tng t

nhau, o la cac nhom sau Tai san (ASSETS) N (LIABILITIES)


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Von chu s hu (OWNERS EQUITY) Doanh thu (REVENUES) Chi ph (EXPENSES)1.2. MOI QUAN HE TAI KHOAN BAO CAO

2. HE THONG BUT TOAN KEP Ke toan xuat hien t rat lau. T khi biet kinh doanh, con ngi a co gang tm cach ghi chep lai cac

hoat ong trong qua trnh kinh doanh.

Trong mot thi gian dai, viec ghi chep c thc hien chu yeu e ghinhan hanh ong thu tien va chi tie n.

Cach ghi chep nay ngay cang tr nen lac hau so vi nhu cau ve thong tinngay cang tang cua cac nha quan ly.

Nam 1494, Fra Luca Pacioli, mot tu s ngi Y a xuat ban mot cuon sachmo ta phng phap mi e ghi chep nghiep vu.

Phng phap nay can c vao tnh nhieu mat cua nghiep vu e thc hiens can oi trong ghi chep.

Nh o, lng thong tin ghi nhan c phong phu hn, va the hien ay uhn ve hoat ong kinh doanh cua doanh nghiep.

BANG CAN OI KE TOAN

BAO CAO THU NHAP

Tai san N Von CSH

Lai Doanh thu Chi ph

=

=

+

-


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2.1. TAI KHOAN CH TTieu e cua tai khoanBen n

(Debit)Ben co(Credit)

Tieu e co the la ten (account name) hay so hieu tai khoan (accountnumber)

Ben N va ben CO dung e ghi tang va giam cho cac tai khoan, ieu nayc quy nh bi phng trnh ke toan.

2.2. NGUYEN TAC GHI CHEP

Tai khoan c ghi tang ben nao se co so d thong thng (normalbalance) ben o.

2.3. TAI KHOAN IEU CHNH GIAM Con goi la tai khoan nghch ao (contra account), la nhng tai khoan cung

nhom nhng co so d thong thng ngc vi quy nh.

Tai khoan ieu chnh gan lien vi mot tai khoan khac trong nhom va phatsinh tang cua no se lam giam tr gia cua tai khoan ma no ieu chnh

V du: Von Rut von Tai san co nh Hao mon luy ke

3. PHAN TCH NGHIEP VU

=Tai san N Von chu s hu

Chi ph Doanh thu

+


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Bc 1: Co nhng tai khoan nao lien quan en nghiep vu? Bc 2: Nhng tai khoan nay se tang hay giam bao nhieu? Bc 3: Theo tnh chat cua tng tai khoan th chung se c ghi N hay

ghi CO?

4. BUT TOAN (ENTRY) Moi nghiep vu se c ghi nhan bang mot but toan But toan n gian (simple entry) ghi nhan cac nghiep vu ch lien quan en

2 tai khoan

Cac nghiep vu lien quan en nhieu tai khoan hn c ghi bang cac buttoan phc hp (Compound entry)

4.1. V DU 1 Nghiep vu: Cong ty M phat hanh co phieu tr gia $200,000 Phan tch:

Tai khoan lien quan Tac ong cua nghiep vuGhi n hay co cho tai

khoan

Tien (A)Tang

$200,000N

Co phan thng (OE)Tang

$200,000Co

Ghi tren tai khoan

4.2. V DU 2

Co phan thng Tien

$200,000 $200,000


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Nghiep vu: Mua thiet b tr gia $6,000 tra ngay $4,000 va n phan con lai Phan tch:

Tai khoan lien quan Tac ong cua nghiep vuGhi n hay co cho tai

khoanThiet b (A) Tang $6,000 N

Tien (A) Giam $4,000 CoPhai tra (L) Tang $2,000 Co

Ghi tren tai khoanTien Thiet b

$4,000 $6,000

Phai tra

$2,000


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CHUYEN E 5

V DU MINH HOA VEHE THONG BUT TOAN KEP

Muc tieu hoc tap

Lam quen mot so nghiep vu c ban trong doanh nghiep dch vu. Nang cao kha nang phan tch nghiep vu1. TAI LIEU

S dung bang tai khoan ch T ky hieu M5

2. V DUBrown Realty la mot cong ty t nhan chuyen cung cap dch vu quang cao

va moi gii kinh doanh bat ong san. Ngi chu la ong John Brown va thanhlap cong ty nay trong thang 1 nam 2005. Trong thang cac nghiep vu phat sinhnh sau

2.1. AU T M DOANH NGHIEP Ngay 1 - 1: Ky quy $20,000 e m doanh nghiep

Ngay 2-1: Tra trc 6 thang tien thue nha tr gia $3,000

2.2. NGHIEP VU CHA HOAN TAT

Von cua John Brown Tien

Jan. 1 20,000 Jan. 1 20,000

Thue mn tra trcTien

Jan. 2 3,000 Jan. 2 3,000


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Ngay 3 - 1: at hang van phong pham e s dung, tr gia $800 Tai thi iem at hang, nghiep vu cha hoan tat nen ke toan vien chaghi chep.

2.3. CHI PH TRA TRCNgay 5 - 1: Ky hp ong bao hiem thi han 1 nam va thanh toan u

$1,200

2.4. MUA THIET BNgay 6 - 1: Mua thiet b van phong tr gia $6,000, thanh toan bang tien

$4,000 va thieu n phan con lai.

2.5. MUA CHU VAT DUNGNgay 7 - 1: Nhan van phong pham at hang ngay 3 nhng cha thanh toan

tien.

Bao hiem tra trcTien

Jan. 5 3,000 Jan. 5 3,000

Tien Thiet b van phong

Jan 6. 4,000 Jan 6. 6,000

Khoan phai tra

Jan 6. 2,000


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2.6. DOANH THU A THU TIENNgay 10 - 1: Moi gii mua ban mot can nha va nhan c hoa hong cua

khach hang la $2,000

2.7. CHI PH BANG TIENNgay 12 - 1: Tra lng 2 tuan lam viec cua nhan vien van phong tr gia

$1,000

2.8. THANH TOAN NNgay 15 - 1: Thanh toan $500 trong tong so n mua van phong pham.

Vat dung van phongKhoan phai tra

Jan. 5 800 Jan. 5 800

TienDoanh thu dch vu

Jan. 10 2,000 Jan. 10 2,000

Chi ph lng van phongTien

Jan. 12 1,000 Jan. 12 1,000

Khoan phai traTien

Jan. 15 500 Jan. 15 500


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2.9. KHACH HANG NG TRCNgay 18 - 1: Nhan tien ng trc cua khach ve dch vu quang cao mua

ban bat ong san tr gia $800

2.10. DOANH THU CHA THUNgay 20 - 1: Hoan tat viec moi gii mua ban at va e ngh hoa hong

$3,000. Khach hang ong y nhng cha thanh toan

2.11.

RUT VONNgay 24 - 1: Rut t ien $500 s dung cho muc ch ca nhan ngi chu.

TienKhach hang ng trc

Jan. 18 800 Jan. 18 800

Khoan phai thuDoanh thu dch vu

Jan. 20 3000 Jan. 20 3000

Rut von cua John BrownTien

Jan. 24 500 Jan. 24 500


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2.12. CHI PH BANG TIENNgay 26 - 1: Tra lng 2 tuan lam viec cua nhan vien van phong tr gia

$1,000.

2.13. KHACH HANG TRA NNgay 27 - 1: Nhan thanh toan t khach hang ngay 20 la $1,000

2.14. CHI PH BANG TIENNgay 29 - 1: Thanh toan cac chi ph tien ch s dung trong thang $400

2.15. CHI PH CHA THANH TOAN

Chi ph lng van phongTien

Jan. 26 1,000 Jan. 26 1,000

TienKhoan phai thu

Jan. 27 1,000 Jan. 27 1,000

Chi ph tien chTien

Jan. 29 400 Jan. 29 400


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Ngay 30 - 1: Nhan giay bao chi ph ien thoai $150 nhng cha thanhtoan

Chi ph ien thoaiKhoan phai tra

Jan. 12 150 Jan. 12 150


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CHUYEN E 6

QUY TRNH KE TOANMuc tieu hoc tap

Tm hieu tong quat ve quy trnh ke toan Tm hieu ket cau cac loai so sach ke toan thong dung va phng phap ghi

chep tren nhng so sach nay

Nam c cach lap bang can oi th (Trial balance) va cong dung cua no1. QUI TRNH KE TOAN

2. SO NHAT KY (JOURNAL)

Nhat ky la so ke toan ghi nhan cac nghiep vu theo trnh t thi gian phatsinh

Ngay thang Dien giai oi chieu N Co

2.1. CACH GHI SO NHAT KY Ngay (date) The hien thi iem phat sinh nghiep vu.

Phan tchnghiepvu

Ghi soNhat ky Ghi socai Lap bangcan oith

Lap BCTai chnhieuchnhcan oi

XlyChng t Bao cao

Phan tchU5

Ghi soNhat ky

Ghi socai

Lap bangcan oi

th

Lap BCTai chnh

ieuchnh

can oi


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Dien giai (Description) Trnh bay ten tai khoan c ghi n, ghi co, va ligiai thch ngan gon ve nghiep vu.

oi chieu (Posting reference) Ghi so hieu cua tai khoan a c chuyenso (posting)

N va co (Debit and Credit) Ghi so phat sinh n va co tng ng cho tngtai khoan

2.2. LU Y Tai khoan chi n va co c ghi lech nhau e de phan biet Cac trang nhat ky c anh dau bang so trang lien tuc Theo thong le, cac but toan (entry) thng cach nhau mot dong trong.3. SO CAI

c thiet ke e theo doi cho tng tai khoan. Tai khoan ch T la dang socai n gian.

Tien So tai khoan 111So d

Ngay thang oi chieu N CoN co

Cach ghi so cai Ngay: Thi iem phat sinh nghiep vu oi chieu: Ghi so trang so nhat ky a ghi chep nghiep vu lien quan N, co: Ghi phat sinh n hoac co So d: Tnh toan lai so d cho tai khoan sau moi but toan c chuyen.

So d co the la n hay co tuy theo tnh chat cua tai khoan.

Phan tchnghiep

vu

Ghi soNhat ky

Ghi socai

Lap bangcan oi

th

Lap BCTai chnh

ieuchnh

can oi


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Trang 37

4. BANG CAN OI TH

Vao cuoi ky, lay so d cua cac tai khoan tren so cai, lap mot bang liet kee tnh va kiem tra tnh can bang gia tong so d n va d co cua cac taikhoan va goi la Bang can oi th

So lieu tren bang can oi th la c s e lap cac bao cao tai chnh.Tien 42,200Phai thu 2,000Van phong pham 800Thue nha tra trc 3,000Bao hiem tra trc 1,200Thiet b van phong 6,000Phai tra 2,450Khach hang ng trc 800

Von cua JB 50,000Rut von cua JB 500Doanh thu 5,000Chi ph lng van phong 2,000Chi ph tien ch 400Chi ph ien thoai 150Tong 58,250 58,250

5. LAP CAC BAO CAO TAI CHNH

So lieu tren bang can oi th co the dung e lap cac bao cao tai chnh Bao cao thu nhap

Doanh thu Chi ph

Phan tchnghiep

vu

Ghi soNhat ky

Ghi socai

Lap bangcan oi

th

Lap BCTai chnh

ieuchnh

can oi

Phan tchnghiep

vu

Ghi soNhat ky

Ghi socai

Lap bangcan oi

th

Lap BCTai chnh

ieuchnh

can oi


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Bang can oi Tai san N Von chu s hu

Bao cao ngan luBrown RealtyBao cao thu nhap Thang 01 nam 200X

Doanh thu $5,000Chi phChi ph lng van phong $2,000Chi ph tien ch 400Chi ph ien thoai 150

Cong chi ph $2,550Lai 2,450

Bang can oi ke toan 31 thang 01 nam 200X

TAI SAN NTien 42,200 Phai tra 2,450Phai thu

2,000Khach hang ngtrc

800

Van phongpham 800

Tong n3,250

Thue nha tratrc 3,000

VON CHU SHU

Bao hiem tra

trc1,200 Von cua JB 50,000

Tong TSL 49,200 Cong lai trong ky 2,450Thiet b vanphong

6,000 Tr rut von (500)

Tong TSC 6,000 Tong VCSH 51,950Tong tai san 55,200 Tong n va VCSH 55,200


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Doanh thu ng trc Khau hao tai san co nh

7. GHI NHAN DOANH THU Doanh thu co the c ghi nhan khi hang hoa san pham a cung cap cho

khach va a thu tien hoac cha thu tien

e am bao nguyen tac phu hp, doanh thu con phai c ghi nhan bangcach ieu chnh cac tai khoan vao cuoi ky ke toan

8. GHI NHAN CHI PH Chi ph c ghi nhan theo nguyen tac phu hp phai lien quan en nhng

san pham, hang hoa, dch vu a dung e tao doanh thu trong ky bat ke atra tien hoac cha tra tien

Doanh thu Tien

Phai thu

Tien Chi ph

Phai tra


Trang 42

Chi ph cung c ghi nhan bang cach ieu chnh cac tai khoan vao cuoiky ke toan

9. S IEU CHNH TAI KHOAN Viec ieu chnh c tien hanh thong qua cac but toan ieu chnh

(Adjusting entries) vao cuoi moi ky ke toan.

Muc ch cua viec ieu chnh la tnh ay u doanh thu va chi ph e tnhung lai

Ch nhng khoan doanh thu va chi ph nao lien quan en nhieu hn 1 kyke toan mi can en s ieu chnh.

But toan ieu chnh luon luon lien quan en mot tai khoan thng xuyenva mot tai khoan tam thi. Nh vay viec ieu chnh co tac ong len cabang can oi ke toan va bao cao thu nhap

10. CAC TRNG HP IEU CHNH1. Doanh thu a nhan c tien nhng phai phan bo cho nhieu ky (Deferral)2. Doanh thu cha nhan c tie n nhng phai tnh trc (Accrual)3. Chi ph a thc chi nhng phai phan bo cho nhieu ky (Deferral)4. Chi ph cha chi nhng phai tnh trc (Accrual)


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CHUYEN E 8

QUY TRNH IEU CHNHCac trng hp ieu chnh:

Tai san N

Chi ph

Loai IChi ph a thc chi nhngphai phan bo cho nhieu ky

(Deferral)

Loai IIChi ph cha chi nhng phai

tnh trc (Accrual)

Doanh thuLoai IVDoanh thu cha nhan c

tien nhng phai tnh trc(Accrual)

Loai IIIDoanh thu a nhan ctien nhng phai phan bo cho

nhieu ky (Deferral)

1. CHI PH A THC CHI NHNG PHAI PHAN BO CHO NHIEU KY(DEFERRAL)

1.1. CHI PH TRA TRC Xem lai v du, ngay 2-1 tra trc tie n thue nha 6 thang $3,000. en 31-1 co $500 trong so nay c xem la het han (Expired) va phai

tnh vao chi ph bang but toan ie u chnh (a)Chi ph thue mun 500

Thue nha tra trc 500

Tng t cho trng hp tra trc chi ph bao hiem ngay 5-1, but toanieu chnh se la (b)

Chi ph bao hiem 100

Bao hiem tra trc 100

1.2. CHI PH VAT DUNG Gia s viec kiem ke cuoi ky cho thay van phong pham con ton kho $200 Nh vay phan van phong pham a s dung trong ky la $800 - $600 = $200 But toan ieu chnh (c)

Chi ph van phong pham 200


Trang 44

Van phong pham 200

1.3. CHI PH KHAU HAO Chi ph khau hao la chi ph cua nhng tai san dai han hay tai san co nh. Chi ph nay c tnh toan da vao tr gia tai san va thi gian s dung c

tnh.

Co nhieu cach tnh toan khau hao khac nhau, phng phap thong dung lakhau hao theo ng thang (Straight line depreciation)

Tnh toan chi ph khau hao s dung nguyen tac hoat ong lien tuc Gia s thiet b van phong trong v du c khau hao theo ng thang va

c tnh s dung trong 5 nam (60 thang).

Chi ph khau hao cho moi thang se la $6,000 60 = $100 moi thang But toan ieu chnh (d)

Chi ph khau hao TBVP 100Hao mon TBVP 100

2. CHI PH CHA CHI NHNG PHAI TNH TRC (ACCRUAL)Chi ph lng

Cach tra lng: Sau 2 tuan lam viec se tra lng vao ngay th sau vitong so $1,000

Bnh quan chi ph lng la $100/ngay Trong thang 1, viec tra lng dien ra vao ngay 12 va 26 Lan tra lng tiep theo se nh the nao???

Thang 1Mon Tue Wed Thu Fri Sat Sun

1 2 3 4 5 6 78 9 10 11 12 13 1415 16 17 18 19 20 2122 23 24 25 26 27 2829 30 31 1/2 2 3 4


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4.3. BUT TOAN SA SAI (CORRECTING ENTRY)

Neu loi sai tren cac so sach c phat hien ngay th co the sa sai bangcach gach bo ch (so) sai va ghi ch (so) ung ben canh.

Neu loi sai c phat hien tre th phai dung cac but toan sa sai e tranhtnh trang sa cha qua nhieu tre n so sach

V du

Nghiep vu mua thiet b tr gia $800 c ghi bang but toan nh sauVat dung 800

Tien 800 Vai ngay sau khi phat hien phai sa lai bang but toan

Thiet b 800Vat dung 800


Trang 48

CHUYEN E 9

HOAN TAT CHU TRNH KE TOANChu trnh ke toan (Accounting cycle)

au vao X l au ra

1. CACH LAP BANG TNHBrown Realty

Bang tnh Thang 1 nam 200X

Can oi th ieu chnh ieu chnhCT

BC thu nhap Bang can oi

Dr Cr Dr Cr Dr Cr Dr Cr Dr CrTien 42,200 42,200 42,200

Phai thu 2,000 2,000 2,000Van phongpham

800(c)200

600 600

Thue nhatra trc

3,000(a)500

2,500 2,500

Bao hiemtra trc

1,200(b)100

1,100 1,100

Thiet b van 6,000 6,000 6,000

Chngt goc

Nhatk

Khoaso

Chuyenso

Ghichep

Phantch

Lap

So cai Bangtnh

Bao caotai chnh

ieuchnh


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Trang 49

phongHao mon

thiet b vanphong

(d)100 100 100

Phai tra 2,450 2,450 2,450Khach hangng trc

800(f)400

400 400

Von cua JB 50,000 50,000 50,000Rut von cua

JB500 500 500

Doanh thu5,000

(f)400

(g)2005,600 5,600

Chi phlng van

phong2,000

(e)300

2,300 2,300

Chi ph tiench 400 400 400

Chi phien thoai

150 150 150

58,250 58,250

Chi phthue mn (a)500 500 500

Chi ph baohiem

(b)100

100 100

Chi ph vanphong pham

(c) 200 200 200

Chi phkhau haothiet b

(d)100

100 100

Lng phaitra (e)300 300 300Doanh thuphai thu

(g)200 200 200

1,800 1,800 58,850 58,850 3,750 5,600 55,100 53,250Lai 1,850 1,850

5,600 5,600 55,100 55,100


Trang 50

Dung so d cac tai khoan so cai nhap vao cot can oi th

Thc hien cac bc ieu chnh can thiet vao cot ieu chnh Tnh lai so d sau ieu chnh cho cac tai khoan va ghi vao cot ieu chnh

can oi th

Chuyen so d cac tai khoan doanh thu va chi ph vao cot bao cao thunhap, cac tai khoan khac vao cot bang can oi va can oi e tnh laitren nhng cot nay

2. CONG DUNG CUA BANG TNH

3. LAP CAC BAO CAO TAI CHNH3.1. BAO CAO THU NHAP

Doanh thu $ 5,400Chi phChi ph lng van phong $ 2,300Chi ph tien ch 400Chi ph ien thoai 150Chi ph thue mn 500Chi ph bao hiem 100

Chi ph van phong pham 600Chi ph khau hao thiet b 100

Cong chi ph 4,150Lai $ ,250

3.2. BAO CAO VON CHU S HU4. GHI CHEP CAC BUT TOAN IEU CHNH

Lap bao caotai chnh

Khoa so cac taikhoan tamthi

Ghi cac but toaieu chnh


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5. KHOA SO CAC TAI KHOAN TAM THI

Cac tai khoan tam thi phai c khoa so vao cuoi ky e chuan b ghichep cho ky sau.

Tai khoan tam thi bao gom Doanh thu Chi ph Rut von

Viec khoa so co the tien hanh trc tiep hay thong qua tai khoan tom tatthu nhap (Income summary)

6. TRNH T KHOA SOChi ph Doanh thuTom tat thu nhap

Rut von Von

XXXXX

XXX XXXXXXXXXXXXXXXXXX

XXXXXXXX

XXXXXXX

X X X

/

/// ///

/

(1) (2)

(3)(4)


Trang 52

CHUYEN E 10

KE TOAN HOAT HOAT ONG THNG MAI1. SO SANH

2. DOANH THU THUAN (NET SALES)

2.1. DOANH THU BAN HANG (GROSS SALES)

DN thng mai

Doanh thu

Chi ph hoat ong

Gia von hang ban

Lai gop

Lai rong

Lai rong

Chi ph

Doanh thu

DN dch vu

-

=

-

=

-

=

Doanh thu gop

Hang ban tra lai va giam gia

Doanh thu thuan

Chiet khau ban hang

--

--

=


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Hang tra lai va giam gia $20,000

Chiet khau ban hang 30,000 50,000 Doanh thu thuan $200,0003. GIA VON HANG BAN (COST OF GOOD SOLD) La tr gia hang hoa a ban cho khach tnh theo gia von

Mua thuan trong ky = Mua hang (hang mua tra lai va giam gia + Chietkhau mua hang) + Chi ph van chuyen hang mua Mua hang (Purchases)Sep 10 Mua chu hang hoa 2,400

Mua hang 2,400Khoan phai tra 2,400

(ieu kien thanh toan 2/10 n/30)

Hang mua tra lai va giam giaSep 12 Hang mua tra lai va giam gia 400

Khoan phai tra 400Hang mua tra lai va giam gia 400

Chiet khau mua hang (Purchases discounts) Sep 20 Chiet khau mua hang

Khoan phai tra 2,000

Gia von hang ban

Hang ton kho au k

Hang ton kho cuoi ky

Hang mua thuan trong ky

=

+

--


Trang 56

Tien 1,960Chiet khau mua hang 40

Oct 10 khong hng chiet khauKhoan phai tra 2,000

Tien 2,000 Hang ton kho Ph van chuyen hang muaGia von hang ban

La tr gia cua nhng hang hoa c ban ra e tao doanh thu trong ky. Tnh toan gia von hang ban phai tuan thu nguyen tac phu hp, neu khong

se tnh lai sai.

Co nhieu cach tnh toan gia von hang ban Phng phap thc te ch danh (Specific identification nethod) Phng phap tnh gia bnh quan (Average method) Phng phap FIFO (FIFO method) Phng phap LIFO (LIFO method)

3.1. PHNG PHAP THC TE CH DANH c s dung khi co the theo doi chi tiet trong so hang ton kho cuoi ky co

bao nhieu hang thuoc ve tng lan mua cu the

Gia s 220 san pham ton kho cuoi ky bao gom 50 trong hang ton kho au ky 1-6 100 trong lo hang mua ngay 13-6 70 trong lo hang mua ngay 25-6

Tr gia hang ton kho va gia von hang ban se c tnh nh sau3.2. PHNG PHAP BNH QUAN

Ngay 1-6 Ton kho 50 san pham @ $1.00 $ 50Ngay 6-6 Mua 50 san pham @ $1.10 55

Ngay 13-6 Mua 150 san pham @ $1.20 180Ngay 20-6 Mua 100 san pham @ $1.30 130Ngay 25-6 Mua 150 san pham @ $1.40 210


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Trang 57

500 $ 625n gia bnh quan $625 500 $1.25

Tr gia hang ch ban $ 625Tr tr gia hang ton kho cuoi ky 220 X $1.25 275Gia von hang ban $ 350

Can c lng hang ton kho va mua vao e tnh toan n gia xuat kho chohang hoa c ban.

Phng phap ke khai thng xuyen: Tnh bnh quan lien hoan Phng phap kiem ke nh ky: Tnh bnh quan mot lan vao cuoi ky.

3.3. PHNG PHAP FIFOPhng phap nay gia nh nhng hang hoa mua trc se c xuat ban

trc

3.4. PHNG PHAP LIFOPhng phap nay gia nh nhng hang hoa mua sau se c xuat ban

trc

3.5. TAI KHOAN S DUNG Gia von cua hang ban ra c ghi vao tai khoan Gia von hang ban

(Cost of goods sold)

Tai khoan nay la tai khoan tam thi thuoc nhom chi ph (E).

4. CHI PH HOAT ONG (OPERATING EXPENSE) La nhng chi ph khong bao gom trong gia von hang ban nhng can thiet

cho hoat ong cua doanh nghiep

Hang hoa

Ket chuyen giavon hang ban

Khoa so tai khoan.Gia von hang ban

Gia von hang ban Tom tat thu nhap


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Thng c chia thanh 2 nhom Chi ph ban hang (Selling expenses): Bao b, van chuyen, quang cao,

hoa hong, khau hao thiet b ban hang, phan bo chi ph bao hiem, thuemn

Chi ph quan ly chung (General and administrative expenses): Lngquan ly, khau hao van phong, phan bo chi ph thue mn, bao hiem

Nhng chi ph nay co the ghi nhan theo cach thong thng hoac ieuchnh cac tai khoan.

5. HAI BUT TOAN CAN THIET But toan 1

Xac nh ket qua au kyHang ton kho au ky

But toan 2Hang ton kho Cuoi ky

Xac nh ket qua Cuoi ky6. XAC NH KET QUA KINH DOANH

Hang ban TL&GG Xac nh ket qua Doanh thu

Ch.khau ban hang

Mua hang

CP van chuyen

Chi ph ban hang

Chi ph quan l

ang mua TL&GG

h.khau mua hang

(b) Ton kho CKTon kho K (a)


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Tai lieu tham khao Financial accounting Clyde P. Stickney; Roman L. Weil Accounting Charles T. Horngren; Walter T. Harrison; Linda Smith

Bamber

Principles of accounting Belverd E. Needles, Jr.; Henry R. Anderson;James C. Caldwell.


Trang 60

MUC LUC

CHUYEN E 1 : NHNG VAN E TONG QUATVE DOANH NGHIEP VA KE TOAN ............ ............. .. 3

CHUYEN E 2 : GHI CHEP NGHIEP VU KINH DOANHTREN PHNG TRNH KE TOAN ............ ............ ... 10

CHUYEN E 3 : CAC BAO CAO TAI CHNH(FINANCIAL STATEMENTS) ............ ............. ........... 18

CHUYEN E 4 : TAI KHOAN VA HE THONG BUT TOAN KEP

(ACCOUNTS AND THE DOUBLE - ENTRY SYSTEM).................................................................................................................................................................................... 26

CHUYEN E 5 : V DU MINH HOAVE HE THONG BUT TOAN KEP ............ .............. .... 31

CHUYEN E 6 : QUY TRNH KE TOAN .............. ............ ............. ....... 37

CHUYEN E 7 : NHNG VAN E CHUNGVE BAO CAO THU NHAP ............. ............. ............ ... 42

CHUYEN E 8 : QUY TRNH IEU CHNH ............. ............. ............ ... 46

CHUYEN E 9 : HOAN TAT CHU TRNH KE TOAN ............ ............. 51

CHUYEN E 10 : KE TOAN HOAT HOAT ONG THNG MAI . .... 55

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In-Nguyen Ly Ke Toan My_ ThS. NGUYEN BAO LINH