🔙 Quay lại trang tải sách pdf ebook Giáo trình kế toán kinh doanh du lịch, khách sạn Ebooks Nhóm Zalo GIAO DUC VA OAO TAO HA NOI GIAO TRINH K e to a n kin h doanh du lich - Ichach san DUNG TRONG CAC TRUONG TRUNG HOC CHUYEN NGHIEP MGUYEN )C LIEU s o g iAo d u c v A d Ao t a o h A n 6 i • • • PHAN THI THANH HA giAo TRINH KE TOAN KINH DOANH DU UCH - KHACH SAN (Dung trong cac trucrng THCN) DAI HOC THAI NCIJIEtf TAM HOC LlfilT 'PJJ’vO n h A x u a t b a n h A n 6i - 2006 Ldi gidi thieu A 7 udc ta dang budc vao thdi ky cong nghiep hoa, hien 1 V dai hoa nham dua Viet Nam trd thanh nude cong nghiep van minh, hien dai. Trong su nghiep cach mang to lorn do, cong tac dao tao nhan luc luon gift vai trd quan trong. Bao cao Chinh tri cua Ban Chap hanh Trung uang Dang Cong san Viet Nam tai Dai hoi Dang toan quoc Ian thu IX da chi ro: “Phat trien giao due va dao tao la mot trong nhung dong lire quan trong thuc day sir nghiep cong nghiep hoa, hien dai hoa, la dieu kien de phat trien nguon luc con ngudi - yeu to ca ban de phat trien xa hoi, tang trudng kinh te nhanh va ben viJng”. Quan triet chu trUffng, Nghi quyet cua Dang va Nha nude va nhan thuc dung dan ve tarn quan trong cua chucmg trinh, giao trinh doi vai viec nang cao chat luang dao tao, theo de nghi cua So Giao due va Dao tao Ha Noi, ngay 23/9/2003, Uyban nhan dan thanh pho Ha Noi da ra Quyet dinh so 5620IQD-UB cho phep So Giao due va Dao tao thuc hien de an bien soan chucmg trinh, giao trinh trong cac trudng Trung hoc chuyen nghiep (THCN) Ha Noi. Quyet dinh nay the hien su quan tarn sau sac cua Thanh uy, UBND thanh pho trong viec nang cao chat luang dao tao va phat trien nguon nhan luc Thu do. Tren co so chucmg trinh khung cua Bo Giao due va Dao tao ban hanh va nhung kinh nghiem rut ra ti( thuc te dao tao, So Giao due va Dao tao da chi dao cac trudng THCN to chuc bien soan chucmg trinh, giao trinh mot cach khoa hoc, he 3 thong va cap nhat nlufng kien thuc thuc tien phu hop vdi doi tuang hoc sinh THCN Ha Noi. Bo giao trinh nay la tai lieu giang day va hoc tap trong cac trudng THCN a Ha Noi, dong thdi la tai lieu than: khao hi/u ich cho cac trudng co dao tao cac nganh ky thuat - nghiep vit va dong dao ban doc quan tdm den van de hudng nghiep, day nghe. Viec to chuc bien soan bo chucmg trinh, giao trinh nay la mot trong nhieu hoat dong thiet thuc cua nganh giao due va dao tao Thii do de ky niem “50 nam giai phong Tlui do ”, “50 nam thanh lap nganh ” va hudng tdi ky niem “1000 nam Thang Long - Ha N o i”. SdGiao due va Dao tao Ha Noi chan thanh cam cm Thanh uy, UBND, cac sd, ban, nganh cua Thanh pho, Vu Giao due chuyen nghiep Bo Giao due va Dao tao, cac nha khoa hoc, cac chuyen gia dau nganh, cac giang vien, cac nha quan ly, cac nha doanh nghiep da tao dieu kien giup dd, dong gop y kien, tham gia Hoi dong phan bien, Hoi dong tham dinh va Hoi dong nghiem thu cac chucmg trinh, giao trinh. Day la Ian dau tien Sd Giao due va Dao tao Ha Noi to chuc bien soan chucmg trinh, giao trinh. Du dd het sue co gang nhung chac chan klwng tranh khoi thieu sot, bat cap. Cluing tdi mong nhan ditc/c nhung y kien dong gop ciia ban doc de ti'fng budc lioan thien bo giao trinh trong cac Ian tdi ban sau. GIAM DOC Sd GlAO DUC VA DAO TAO 4 Lofi noi dau Ke toan - mot trong nhung cong cu quan trong de quan ly kinh te - tdi chinh, co vai trd tich citc trong viec quan ly, dieu hanh va kiem soat cac hoqt dong kinh te. Trong giai doan nen kinh te'Viet Nam dang trong tien trinh hoi nhqp vai kinh te khu vitc va the giai, ke toan cang trd nen can thiet va quan trong trong viec thu nhan, xu li va cung cap thong tin. Thong tin ke toan cung cap khong chi quan trong va can thiet doi vdi dan vi ke toan ma cdn can thiet cho cac doi tuang co lien quan nine ca quan time, ca quan thong ke, cac nha dau tit... De dap ifng nhu can hoc tap, nghien cifu cua hoc sinh nganh kinh doanh du tich - khdch san va nhung ngudi dang lam viec trong cac dan vi kinh doanh du lich - khdch san, chung tdi dd tien hanh bien soan cuo'n sach “Ke toan kinh doanh du lich - khdch san ” do cu nhan Phan Thi Thanh Ha, cdn bo giang day trudng Trung hoc Thuang mai va Du lich Ha Noi lam chu bien va true tie'p bien soan. Cuo'n sacli duac bien soan difa tren Luat ke toan nam 2003, Che do ke toan doanh nghiep ban hanh theo quyet dinli 1141 TCIQD/CDKT ngdy 111 II1995 va cac cliuan muc ke toan, cac thong tu, cac van ban hudng dan si’ta doi bo sung die do ke to dm cua Bo Tdi chinh dd ban hanh. Cud'n such duac bo cuc lam 8 chucmg, plidn anh tong quat toan bo qua trinh hacli toan ke toan cac nghiep vu kinh doanh chu yen trong dan vi kinh doanh du lich - khdch san tit li luan ca ban den hqch toan cac nghiep vu cu the kem theo cac vi du minh hoa dengitdi hoc de lien he vdi thuc tien. Cluing tdi xin chan thanh cam an: Thqc si Vii Mqnh Cliie'n - Giang vien Trudng Dai hoc Thuang mai. Tien sT Nguyen Quang Hung - Giang vien Trudng Dai hoc Thuang mai. Tien sT Le Thi Kim Nhung - Giang vien Trudng Dai hoc Thuang mai. 5 Tien sT Nguyen Viet Tien - Giang vien Truong Dai hoc Thuang mai. Tien sT Nguyen Van Thanh - Giang vien Trudng Dai hoc Thuang mai. PGS. Tien sT Nguyen Quoc Thinh - Giang vien Trudng Dai hoc Thuang mai. Chu tich hoi dong khoa hoc Trudng TH Thuang mai va Du lich Ha Noi: Thac sT Bui Quoc Tham. Cac uy vien hoi dong khoa hoc Trudtig TH Thuang mai va Du lich Ha Noi. Dd dong gop nhung y kien bo ich de giup chung tdi hoan thanh cuo'n sach nay. Do hqn cheve thdi gian va kinh nghiem, chac chan cuon sach khong tranh khoi nhung thieu sot nha't dinh. Chung tdi mong nliqn duac nhung dong gop cua qui doc gia de Ian xua't ban sau duac tot han. TAC GIA 6 Bai mcf d&u Muc tieu Gi6i thieu mon hoc nh§m giup hoc sinh hieu khai quat ve mon hoc de co phi/ong phap hoc tap tot hon. I. Gidi thieu ve mon hoc Ketoan kinh doanh du Ijch - khach san Mon hoc ke toan kinh doanh du lich - khach san la mon hoc thuoc nhom cac mon hoc ca so ap dung cho chuyen nganh kinh doanh du lich - khach san. Mon hoc ke toan kinh doanh du lich - khach san giai thieu nhung van dd nguyen If ca ban cua hach toan ke toan, phuong phap hach toan cac nghiep vu cu the cua ke toan nhu: Ke toan tien luong va cac khoan trich theo luong; Ke toan nguyen lieu, vat lieu va cong cu, dung cu; Ke toan tai san co dinh; Ke toan chi phi kinh doanh va tmh gia thanh trong kinh doanh du lich; Ke toan doanh thu cua hoat dong kinh doanh du lich, ke toan xac dinh ket qua kinh doanh va phan phoi lai nhuan; Ke toan tai san bang ti6n, ke toan nghiep vu vay va nghiep vu thanh toan. II. Muc tieu cua mon hoc 1. Muc tieu chung cua mon hoc Cung cap cho hoc sinh nhirng kien thu'c ca ban ve hach toan ke toan, phirang phap hach toan cac nghiep vu kinh doanh chu yeu cua cac doanh nghiep kinh doanh du lich - khach san. 2. Muc tieu cu the - Ve kien thuc: Hieu duac nhirng kien thu’c ca ban ve hach toan ke toan va phuong phap hach toan cac nghiep vu kinh doanh chu yeu trong doanh nghiep kinh doanh du lich - khach san. 7 - Ve ki nang. Van dung nhirng kien thuc da hoc de hach toan duac cac nghiep vu kinh te phat sinh trong cac doanh nghiep kinh doanh du lich - khach san. - Ve thdi do: Hach toan ro rang, can than, chinh xac, khach quan cac nghiep vu kinh te phat sinh trong doanh nghiep kinh doanh du lich - khach san. III. Phircfng phap hoc tap mon hoc Hoc sinh nghe giang If thuyet sau do van dung If thuyet de lam cac bai tap thuc hanh tren lop theo cac nhom. Ngoai ra, hoc sinh con phai tir lam bai tap 6 nha. 8 C hifo'ng 1 NHLfNG VAN Dfi LI LUA.N CO BAN Vfi HACH TOAN Kfi TO An Muc tieu - Hieu diroc nhCrng van de If luan co ban ve hach toan ke toan nhi/: Doi tuong cua hach toan ke toan, cac phi/ong phap hach toan ketoan... - Biet cach phan loai cac doi tuong cua hach toan ke toan, su" dung duoc cac phuong phap hach toan ke toan de ghi chep mot so nghiep vu kinh te phat sinh co ban. - Nhan thuc duoc vai tro quan trong cua hach toan ke toan trong quan ly kinh te, ren luyen nhCrng kT n5ng co ban cua ngi/di lam ke toan nhu: tinh chinh xac, can than, khach quan, trung thuc... I. VAI TRO VA NHIEM VU CUA HACH TOAN KE TOAN 1. Khai niem ve hach toan San xuat ra cua cai vat chat la co so ton tai va phat trien cua xa hoi loai nguai. Hoat dong san xuat la hoat dong tu giac, co y thuc cua con ngudi nh^m tao ra do an, thuc uong va cac vat dung can thiet. Nhung san xuat nhu the nao, voi chi phi la bao nhieu, can phai co nhirng tu lieu san xuat gi, thoi gian tien hanh va phan phoi ket qua san xuat do nhu the nao?... Tat ca nhung van de lien quan den san xuat ma con ngudi quan tarn da dat ra nhu cau tat yeu phai thuc hien chuc nang quan ly san xuat. Nhu vay, su can thiet phai giam doc va quan ly qua trinh hoat dong san xuat - kinh doanh khong phai chi la nhu cau moi duac phat sinh gan day ma thirc ra da phat sinh rat sam trong lich sir nhan loai va ton tai trong cac hinh thai kinh te - xa hoi khac nhau. Xa hoi loai nguai cang phat trien thi muc do quan tarn cua con nguai den hoat dong san xuat cang tang, nghia la cang can thiet phai tang cuang quan ly san xuat - kinh doanh. 9 De quan ly duoc cac hoat dong kinh te, nha't thiet phai co thong tin. Thong tin cung cap cho quan ly duoc thu thap tCr rat nhieu nguon khac nhau. bang nhieu cach khac nhau, trong do quan sat, do luong, tmh toan va ghi chep cac hoat dong la cach thu nhan thong tin chu yeu. Quan sat cac qua trinh va hien tuong kinh tela giai doan dau tien cua viec phan anli va giam doc qua trinh tdi san xuat xa hoi. Do ludng la cach thuc bien hien moi hao phi trong san xuat va ket qua cua san xuat bang cac thudc do thich hop. Tinh toan la qua trinh su dung cac phep tinh, cac phuong phap tong hop, phan tich de xac dinh cac chi tieu cdn thiet, tren co sd do de bie't tien do thuc hien cac muc tieu, cac du an va hieu qua cua hoat dong san xuat kinh doanh. Ghi chep la qua trinh thu thap, xu li va ghi lai tinh hinh ket qua cua cac hoat dong kinh te trong tifng thdi ki, titng dia diem phat sinh theo mot trinh tu nha't dinh, qua do co the thuc hien duoc viec phan anh va kiem tra toan dien, co he thong cac hoat dong san xuat xa hoi. Viec quan sat, do ludng, tinh toan va ghi chep noi tren nham thuc hien chuc nang phan anh va giam sat cac hoat dong kinh te goi la hach toan. Vi vay, hach toan la nhu cau khach quan cua xa hoi va la cong cu quan trong phuc vu cho quan ly kinh te, no ra doi va phat trien cung voi su ra doi va phat trien cua nen san xuat xa hoi. Nhu vay: Hach toan la hoat dong quan sat, do ludng, tinh toan va ghi chep cac hoat dong kinh te'xay ra trong qua trinh tdi san xuat cua con ngudi nham cung cap nhung thong tin cdn thiet cho viec kiem tra, chi dao cac hoat dong kinh te dekhong ngitng nang cao hieu qua cua qua trinh tdi san xuat. 2. Cac loai hach toan De cung cap thong tin cho quan ly mot cach day du, kip thoi, chmh xac, phuc vu cho viec chi dao va quan ly kinh te mot cach nhay ben doi hoi phai sir dung cac loai hach toan khac nhau. M6i loai hach toan co doi tuong, phuong phap nghien cuu, va thuoc do sir dung khac nhau. 2.1. Hach toan nghiep vu (con goi la hach toan nghiep vu - kT thuat) Hach toan nghiep vu la sir quan sat, phan anh va giam doc true tiep tirng nghiep vu kinh te - ki thuat cu the nham chi dao thudng xuyen va kip thoi cac nghiep vu do. Doi tuong cua hach toan nghiep vu la cac nghiep vu kinh te hoac ki thuat 10 san xuat nhir: tien do thuc hien cac hoat dong cung cap, san xuat, tieu thu, ket qua san xuat kinh doanh... Thong tin cua hach toan nghiep vu co nhung dac diem nhu sau: - Tinh chat thong tin: Thong tin cua hach toan nghiep vu la nhirng thong tin nhanh dung cho lanh dao nghiep vu k! thuat hang ngay, do do yeu cau phai kip thoi va khong nha't thiet phai cung cap toan dien v£ cac sir vat, hien tuong cung vdi su van dong cua no. - Linh virc thong tin: Linh virc thuoc khach the thong tin nay ra't rong nhung khong phai la luon luon thong tin day du ve moi khach the thuoc linh virc nay. Tuy theo yeu cau co the chi thong tin mot phan nho khach the can cho lanh dao nghiep vu kip thdi. - Do tin cay cua thong tin: Thong tin nghiep vu la ket qua cua giai doan dau cua qua trinh nhan thuc, chua qua qua trinh tong hop chon loc, lai do yeu cau thong tin nhanh, kip thdi nen do tin cay cua thong tin khong cao, khong the chinh xac tuyet doi. 2.2. Hach toan thong ke Hach toan thong ke la mot mon khoa hoc nghien cuu mat luong trong moi quan he mat thiet vdi mat chat cua cac hien tuong kinh te - xa hoi so ldn trong dieu kien thdi gian va dia diem cu the, nham rut ra ban chat va tinh quy luat trong sir phat trien cua cac hien tuong do. Hach toan thong ke da xay dung duoc mot he thong nghien cuu khoa hoc rieng nhu: Dieu tra thong ke, phan td thong ke, sd tuong doi, sd tuyet doi, sd binh quan, chi sd... Hach toan thong ke co nhirng dac diem sau day: - Hach toan thong ke nghien cuu moi hien tuong kinh te - xa hoi. - Hach toan thong ke khong nghien cuu va giam doc mot cach toan dien va lien tuc cac hien tuong ma chi nghien cuu va giam doc trong dieu kien thdi gian, dia diem cu the’. - Pham vi nghien ciru cua hach toan thong ke rat rong: ca nude, cac cap, cac nganh cua trung uong va dia phuong... - Hach toan thong ke sir dung ca 3 loai thudc do: hien vat, thdi gian lao dong va gia trj. 11 2.3. Hach toan ke toan Hach toan ke toan la mon khoa hoc phan anh va giam doc cac mat hoat dong kinh te - tai chinh d tat ca cac don vi, cac doanh nghiep, cac t6 chuc sir nghiep va cac co quan. Hach toan ke toan co nhung dac diem sau: - Hach toan ke toan phan anh va giam doc mot cach lien tuc. toan dien va co he thong tat ca cac loai tai san, vat tu, tien von va moi hoat dong kinh te - tai chinh. Nhd do ma hach toan ke toan thuc hien duoc sir giam doc lien tuc ca trudc, trong va sau qua trinh san xuat kinh doanh va su dung von. - Hach toan ke toan sir dung ca 3 loai thuoc do: Thuoc do hien vat, thuoc do thdi gian lao dong va thudc do gia tri, trong do thudc do gia tri la chu yeu va bat buoc. Nhd do ma hach toan ke toan cung cap duoc cac chi tieu tong hop phuc vu cho viec giam doc tinh hlnh thuc hien ke hoach kinh te - tai chinh cua don vi. - De nghien cuu doi tuong cua minh, hach toan ke toan sir dung he thong phuong phap nghien cuu khoa hoc nhu: Phuong phap chung tir ke toan, phuong phap doi ung tai khoan, phuong phap tinh gia, phuong phap tong hop va can doi ke toan. Nhd dd ma tai lieu ke toan cung cap luon dam bao do tin cay va co co sd phap If virng chac. 2.4. Moi quan he giua cac loai hach toan Ba loai hach toan tren tuy co chuc nang, nhiem vu va phuong phap rieng nhung co quan he mat thiet vdi nhau trong viec thuc hien chuc nang phan anh va giam doc qua trinh tai san xuat xa hoi, duoc the hien nhu sau: - Ca ba loai hach toan deu nham thu thap, ghi chep va phan anh nhung thong tin v6 kinh te - tai chinh. Moi thong tin kinh te trong don vi phai dua tren co sd sd lieu thong nha't do ba loai hach toan cung cap. - Ca ba loai hach toan deu la cong cu quan trong de quan ly kinh te. phuc vu dac luc cho viec quan ly, dieu hanh va chi dao cua don vi cung nhu cua cap tren. - GiCra ba loai hach toan con cung cap sd lieu cho nhau va quan he thong nha't ve mat sd lieu tren co sd to chuc cong tac hach toan ban dau. 12 3. Cac loai thirdc do surdung trong hach toan Noi dung chu yeu cua hach toan la quan sat, do ludng, tinh toan, ghi chep de kiem tra va quan ly cac qua trinh kinh te. Vi vay, hach toan phai su dung mot so thuoc do nhu sau: - Thudc do hien vat: Dung de xac dinh tai lieu ve tinh hinh tai san hien co hoac da tieu hao bang cac bien phap can, dong, do, dem... Don vi do hien vat do thuoc tinh tir nhien cua hien vat quyet dinh (trong luong: kg; the tich: m \ dien tich: ha; do dai: m. Thudc do hien vat co han che: Chi xac dinh duoc sd luong cac hien vat co cung chat luong, khong cung cap duoc chi tieu tong hop ve so luong vdi cac loai vat tu, tai san co chat luong khac nhau. - Thudc do lao dong: Duoc su dung de xac dinh sd luong thdi gian lao dong hao phi trong mot qua trinh kinh doanh, mot cong tac nao do, don vi dung de the hien la ngay cong, gid cong. Thudc do lao dong giup ta xac dinh duoc nang suat lao dong cua ngudi lao dong, la can ctr de tinh luong tra cho cong nhan hoac phan phoi thu nhap cho nhan vien. - Thudc do gia tri: Thudc do gia tri su dung tien lam don vi tinh thong nhat de phan anh cac chi tieu kinh te, cac loai vat tu, tai san... Trong dieu kien cdn ton tai nen san xuat hang hoa thi moi loai vat tu, tai san, moi hao phi vat chat va ket qua trong kinh doanh deu co the dung tien de bieu hien. Thudc do gia tri cho phep tinh duoc cac chi tieu tong h(^> ve cac loai vat tu, tai san khac nhau, t6ng hop cac loai chi phi khac nhau trong mot qua trinh san xuat kinh doanh, so sanh cac chi tieu kinh te tuong ung de xac dinh hieu qua sir dung von. Qua do co the thuc hien giam doc bang dong tien doi vdi tat ca moi hoat dong kinh te tai chinh cua doanh nghiep. Nhu vay, ca ba loai thudc do deu can thiet cho hach toan va co tac dung bo sung lan cho nhau de phan anh va giam doc toan dien cac chi tieu ve sd luong va cac chi tieu ve chat luong trong kinh doanh. 4. Nhiem vu va yeu cau cua hach toan ke toan 4.1. Nhiem vu cua hach toan ke toan - Ghi chep, phan anh, tinh toan chinh xac sd hien co, tinh hinh luan chuyen va su dung tai san, vat tu, tien von, cac qua trinh va ket qua hoat dong san xuat kinh doanh cua doanh nghiep. 13 - Kiem tra tinh hinh thuc hien ke hoach san xuat kinh doanh, ke hoach thu chi tai chmh, ki luat thu, nop, thanh toan. Kiem tra viec giu gin tai san, vat tu, tien von, phat hien va ngan ngijra kip thdi cac hanh dong tham o, lang phi, vi pham che do quan ly kinh te tai chinh. - Cung cap so lieu, tai lieu cho viec dieu hanh hoat dong san xuat kinh doanh, cho kiem tra va phan tich hoat dong kinh te tai chmh, to chuc thong tin kinh te. 4.2. Yeu cau cua hach toan ke toan - Tai lieu ke toan cung cap phai dam bao tmh thong nha't ve noi dung, ve phuong phap tmh toan vdi cac tai lieu ke hoach. - Tai lieu ke toan phai phan anh chmh xac, khach quan tinh hinh hoat dong kinh doanh cua doanh nghiep. - Tai lieu ke toan phai phan anh kip thdi va dSy du moi hoat dong kinh te tai chmh cua doanh nghiep. - Tai lieu ke toan phai duoc trinh bay ro rang, d£ hieu, d6 so sanh doi chieu. II. DOI TlTONG CUA HACH TOAN K£ TOAN 1. Doi ti/dng chung cua hach toan ke toan Doi tuong cua hach toan ke toan la tai san, nguon hinh thanh tai san va sir van dong cua tai san trong doanh nghiep. 2. Doi tirdng cu the cua hach toan ke toan trong doanh nghiep kinh doanh du Ijch - khach san 2.1. Tai san va nguon von Toan bo tai san trong doanh nghiep la doi tuong cua hach toan ke toan va duoc bieu hien dudi hai hinh thai: Gia tri tai san va nguon von tai tro cho tai san. 2.2. Tai san va phan loai tai san trong doanh nghiep Tai san la mot cach thuc bieu hien von cua doanh nghiep dudi dang gia tri. Can cu vao tmh chat luan chuyen cua tai san, toan bo tai san cua doanh nghiep duoc chia lam hai loai sau: 14 - Tai san liru dong: Tai san liru dong la bieu hien bang tien cua toan bo nhung tai san cua doanh nghiep co thdi gian luan chuyen ngan, thudng la trong mot chu ki kinh doanh hay trong vong mot nam. Tai san luu dong cua doanh nghiep bao gom: Von bang tien, cac khoan dau tu tai chmh ngan han, cac khoan phai thu, hang ton kho va cac loai tai san luu dong khac. - Tai san co dinh: Tai san co dinh la bieu hien bang tien cua toan bo nhirng tai san cua doanh nghiep co thdi gian luan chuyen dai (thudng la tren mot nam hay nhieu chu ki kinh doanh). Tai san co dinh cua doanh nghiep bao gom: Tai san co dinh huu hinh, tai san co dinh vo hinh, tai san co dinh tai chmh, cac khoan dau tu tai chinh dai han... 2.3. Nguon hinh thanh tai san cua doanh nghiep Xet theo nguon hinh thanh, toan bo tai san cua doanh nghiep duoc hinh thanh tir nguon von chu sd huu va nguon no phai tra: - Nguon von chu sd huu: La sd tien von cua cac chu sd hiru, cua cac nha dau tu dong gop. Sd von nay khong phai la mot khoan no va doanh nghiep khong phai cam ket thanh toan. Tuy theo loai hinh doanh nghiep ma doanh nghiep co mot hoac nhieu chu sd huu von (Nha nude, tu nhan, lien doanh, co phan...). Nguon von chu sd huu gom: + Von do cac chu sd hiru, cac nha dau tu dong gop nham muc dich kinh doanh. Sd von nay co the duoc bo sung hoac rut bdt trong qua trinh kinh doanh. + Loi nhuan chua phan phoi: La sd loi nhuan trong khi chua phan phoi cho cac linh virc (nop ngan sach, lap cac quy...) duoc su dung cho kinh doanh va coi nhu von chu sd him. - Von chu sd hiru khac: La sd von chu sd hiru co nguon goc tir Id nhuan de lai (cac quy doanh nghiep...), cac nguon von khac (von xay dung ca ban, kinh phi...). - No phai tra: La sd ti6n doanh nghiep di vay, di chiem dung cua cac don vi, cac td chuc, ca nhan ma doanh nghiep co trach nhiem phai tra. No phai tra bao g6m: Cac khoan tien vay dai han, vay ngan han, cac khoan phai tra ngudi ban, phai nop ngan sach, phai tra cong nhan vien va cac khoan phai tra khac. Cac khoan no cua doanh nghiep duoc chia ra: No ngan han va no dai han. Nhu vay, gia tri tai san va nguon hinh thanh tai san cua doanh nghiep la hai mat khac nhau cua ciing mot khoi luong tai san. Mot tai san co the duoc tai tro 15 tir mot hay nhieu nguon von. Nguoc lai, mot nguon von co the tham gia hinh thanh nen mot hay nhieu loai tai san. Ve mat luong, t6ng tai san bao gid cung bang t6ng nguon von hinh thanh nen tai san, moi quan he giura tai san va nguon von duoc the hien qua phuong trinh ke toan co ban sau: Tai san = Nguon von Hoac: Tai san luu dong + T aisan cod jnh = No phai tra + Von chu sd hiru 2.4. Sir tuan hoan cua von kinh doanh (sir van dong cua tai san) - Doi vdi doanh nghiep san xuat hoac kinh doanh dich vu, sir van dong cua tai san duoc chia lam 3 giai doan: T - H ... SX ... H - T + Giai doan cung cap: Cac don vi phai dung von tien te de mua cac tu lieu san xuat can thiet de thuc hien ke hoach san xuat, kinh doanh. Ket qua la von tien te duoc chuyen thanh von du tru cho san xuat. + Giai doan san xuat: La giai doan ket hop gitra lao dong, tu lieu lao dong va doi tuong lao dong de tao ra san pham. Trong qua trinh nay luon ton tai hai mat doi lap la chi phi chi ra va ket qua thu duoc. Nhu vay, trong giai doan nay, von khong chi bien hoa ve hinh thai ma con thay doi ve luong gia tri, tao ra gia tri mdi cua san pham hang hoa. + Giai doan tieu thu: Von duoc chuyen hoa tir hinh thai hien vat sang hinh thai tien te vdi sd tien ldn hon sd von bo ra ban dau. Phan chenh lech nay chinh la phan sang tao d khau san xuat va duoc thuc hien d khau tieu thu, bieu hien dudi hinh thuc loi nhuan va duoc coi la ket qua tai chmh cua doanh nghiep. - Doi vdi doanh nghiep thuang mai, do chi thuc hien chuc nang mua va ban nen von chi van dong qua hai giai doan: T - H - T + Giai doan mua hang: Von duac chuyen tu hinh thai tien te sang hinh thai hang hoa du trir cho tieu thu. + Giai doan ban hang: Von duac chuyen tir hinh thai hang hoa sang hinh thai tien te vdi sd tien ldn han sd tien bo ra ban dau de dam bao bii ddp chi phi va thu ve lai nhuan. 16 Tom lai, trong bat ki mot don vi kinh doanh nao, von cung van dong lien tuc qua cac giai doan khac nhau. Su van dong cua von, xet trong mot qua trinh lien tuc, ke tiep nhau theo mot trat tu xac dinh de tao thanh mot chu ki khep kin goi la su tuan hoan cua von. Trong qua trinh tuan hoan, von khong chi bien doi ve hinh thai ma quan trong hon la bien doi ca ve luong gia tri. Nhu vay, doi tuong cua hach toan ke toan la von cua don vi duoc xem xet trong moi quan he giua hai mat bieu hien la tai san va nguon hinh thanh tai sail va qua trinh tuan hoan cua von qua cac giai doan nha't dinh cua qua trinh tdi san xuat, cung cac moi quan he kinh te - phap li phat sinh trong qua trinh lioqt dong cua don vi. Vi du: Tai mot doanh nghiep co tinh hinh von kinh doanh vao ngay 1/1/N nhu sau (don vi tmh: 1.000. dong): Nguyen vat lieu ton kho: 200.000. Quy tien mat: 50.000. Tien giri ngan hang: 100.000. Phai tra nguai ban: 60.000. Thanh pham ton kho: 100.000. San pham dang che tao: 20.000. Tam ung: 10.000. Nguon von kinh doanh: 1.200.000. Quy dau tu phat trien: 65.000. Tai san co dinh hull hinh: 800.000. Tai san co dinh vo hinh: 150.000. Loi nhuan chua phan phoi: 55.000. Vay ngSn han: 120.000. Phai thu cua khach hang: 75.000. Ung truoc cho nguai ban: 40.000 Nguai mua ung truoc: 30.000. Hang giri di ban: 35.000. Phai tra cong nhan vien: 50.000. 17 Yeu cau: - Hay phan loai von cua doanh nghiep theo tai san va nguon hinh thanh. - Cho biet cac chi tieu: Tong so von theo gia tri tai san va t6ng so ngu6n von hinh thanh tai san. Bai lam: Phan loai von cua doanh nghiep theo bang sau: Dcnx vi tinh: 1.000cl rr» v • ■> Tai san So tien Nguon von So tien Quy tien mat 50.000. Vay ngdn han 120.000. Tien gui ngan hang 100.000. Phai tra cho ngudi ban 60.000. Phai thu cua ngucri mua 75.000. Phai tra cong nhan vien 50.000. Tam ung 10.000. Ngudi mua ung trudc 30.000. Ung truoc cho ngudi ban 40.000. Nguon von kinh doanh 1.200.000. Nguyen vat lieu t6n kho 200.000. Quy dau tu phat trien 65.000. San pham dang che tao 20.000. Loi nhuan chua phan phoi 55.000. Thanh pham ton kho 100.000. Hang giri di ban 35.000. Tai san co dinh huu hinh 800.000. Tai san co dinh vo hinh 150.000. Cong tai san 1.580.000. Cong nguon von 1.580.000. Niue vay: T6ng so tai san va tong so nguon von cua doanh nghiep tai thoi diem 1/1/N deu bang 1.580.000.000 dong. III. CAC PHUONG PHAP HACH TOAN KE TOAN 1. Phi/dng phap chumg tit ke toan Chung tir la phuong phap thong tin va kiem tra ve trang thai va su bien dong cua doi tuong hach toan ke toan cu the nham phuc vu kip thdi cho lanh dao nghiep vu va lam can cu phan loai tong hgp ke toan. 18 - Tac dung cua chung tit: + Phan anh duoc tat ca cac hoat dong kinh te tai chmh d cac dia diem, thdi gian va khong gian khac nhau. + Chung tu la can cti de ghi so ke toan, la co so de kiem tra lai viec hach toan khi can thiet va xir If trach nhiem vat chat cua cac ca nhan va tap the trong cac tranh chap kinh te. + Chung tir giup cho viec kiem tra va giam doc cac hoat dong kinh te, tai chinh cua doanh nghiep, kiem tra viec chap hanh cac che do, the le kinh te tai chinh. + Chung tu la so lieu, tai lieu de thong tin kinh te ban d£u, giup cac nha quan ly to chiic, chi dao kiem tra kip thdi cac hoat dong kinh te - tai chinh. - Noi dung cua chitng tit ke toan: Mot chung tCr ke toan duoc coi la hop le, hop phap phai co cac noi dung chu yeu sau day: + Ten va so' hieu cua chung tir ke toan; + Ngay, thang, nam lap chung tir ke toan; + Ten, dia chi cua don vi hoac ca nhan lap chung tir ke toan; + Ten, dia chi cua don vi hoac ca nhan nhan chung tir ke toan; + Noi dung nghiep vu kinh te, tai chinh phat sinh; + Sd lucmg, don gia va so tien cua nghiep vu, kinh te, tai chinh ghi bang sd; tong sd tien cua chung tir ke toan dung de thu, chi tien ghi bang sd va bang chu; + Chu ki, ho va ten cua ngudi lap, ngudi duyet va nhung ngudi co lien quan den chung tir ke toan; Ngoai nhirng noi dung chu yeu cua chirng tir ke toan quy dinh d tren, chung tir ke toan con co the co them nhung noi dung khac theo tCrng loai chung tir. - Luan chuyen chitng tit ke toan: Chung tir ke toan thudng xuyen van dong. Sir van dong lien tuc, ke tiep nhau tir giai doan nay sang giai doan khac cua chung tir goi la luan chuyen chung tir. Qua trinh luan chuyen chirng tir bao gom cac giai doan sau: + Lap chung tir: Chung tir phai duoc lap theo mSu do Nha nude quy dinh va co day du chu ki cua nhung ngudi co lien quan mdi duoc coi la hop le va hop phap. 19 + Kiem tra chirng tu: Khi nhan duac chung tu phai kiem tra tmh h(^) le, hop phap va hop li cua chung tu nhu: Cac noi dung cua chung tir. chu ki cua nhung nguai co lien quan, tinh chinh xac cua so lieu ghi tren churng tir. Chi khi da duac kiem tra xong thi chung tir mai duac dung lam ca so de ghi so ke toan. + Ghi s6 ke toan: Chung tir ke toan sau khi da kiem tra duac ghi vao so ke toan theo tirng loai nghiep vu, theo tinh chat cua khoan chi phi, theo tung dia diem phat sinh. + Bao quan va sir dung lai chung tir: Sau khi da ghi so ke toan. chung tir phai duoc bao quan va co the sir dung lai de kiem tra doi chieu khi can thiet. + Luu tru va huy chung tir: Chirng tir la can cu phap li de ghi so ke toan, dong thoi la tai lieu lich sir cua doanh nghiep. Vi vay, sau khi ghi s6 va ket thuc ki ke toan. chung tir duac chuyen sang luu tru nham bao dam an toan, tranh mat mat, khi can co the tim duoc nhanh chong. Khi het thoi han luu tru quy dinh. chirng tir duac dem huy bo. 2. Phtfdng phap tinh gia Tinh gia la phuong phap thong tin va kiem tra v6 sir hinh thanh va phat sinh chi phi co lien quan den tirng loai vat tu. san pham, hang hoa va dich vu. Noi mot cach khac, tinh gia la phuong phap dung thuoc do gia tri de bieu hien cac loai tai san khac nhau nham phan anh, cung cap cac thong tin t6ng hop can thiet va xac dinh gia tri tien te de thuc hien cac phuong phap phan anh khac cua ke toan. Thuc chat cua phuong phap tinh gia la xac dinh gia tri ghi s6 cua tirng loai vat tu. hang hoa, tai san. Phuong phap tinh gia phai dam bao cac yeu cau sau day: + Chinh xac: Viec tinh gia cho cac loai tai san phai dam bao tinh chinh xac. phu hap vai gia ca thi truang va phu hop vai so luong, chat luong cua tai san. + Thong nha't: Viec tinh gia phai thong nha't ve phuong phap tinh toan giira tai lieu ke hoach va thuc hien, giua cac thai ki khac nhau va giua cac doanh nghiep trong cung mot he thong hach toan nham dam bao co the’ so sanh, doi chieu giua cac thoi ki va giua cac doanh nghiep vai nhau. Tren ca sa do co the danh gia hieu qua kinh doanh cua tirng thai ki, timg doanh nghiep mot cach chfnh xac. 20 3. Phirong phap doi umg tai khoan ke toan Doi ring tai khoan la phuong phap thong tin va kiem tra qua trinh van dong cua m6i loai tai san, nguon von va qua trinh kinh doanh theo moi quan he kinh te khach quan trong m6i nghiep vu kinh te phat sinh. Doi ung tai khoan bao gom hai bo phan cau thanh la tai khoan ke toan va cac quan he doi ung ke toan. - Tai kliodn ke toan: Tai khoan ke toan la phuong phap ke toan phan loai, phan anh va kiem tra hang ngay tinh hinh va sir van dong cua tirng loai tai san, tirng loai nguon von va tirng qua trinh kinh doanh. Tai khoan ke toan co ket cau va noi dung phan anh nhu sau: Tai khoan ke toan duoc chia lam hai ben: + Ben trai: Goi la ben No + Ben phai: Goi la ben Co Tai khoan ke toan phan anh nhung noi dung sau day: + So du dau ki. + So phat sinh trong ki: Gom so phat sinh tang va so phat sinh giam. + So du cuoi ki: So du cuoi ki cua tai khoan duoc xac dinh nhu sau: 0 „. , , v Tong so phat Tong so phat So du cuoi ki So du dau ki . , f . , ., r .. . . , = , .. ,, , + sinh tang trong - sinh giam trong cua tai khoan cua tai khoan „ , v .1L , ki cua tai khoan ki cua tai khoan No va Co chi la quy udc de ghi chep chu khong mang y nghia kinh te. Co the khai quat tai khoan ke toan dudi dang chu T nhu sau: No TEN TAI KHOAN Co Tai khoan ke toan co nhieu loai vdi noi dung va ket cau khac nhau nh&m phan anh cac doi tuong ke toan khac nhau. Ket cau va noi dung cu the cua tirng loai tai khoan ke toan nhu sau: ✓ . v 0 + Ket cau va noi dung phan anh cua tai khoan TAI SAN (tai khoan loai 1 va 2). 21 No_____________TAI KHOAN TAI SAN_____________ Co So du dau ki: Phan anh gia tri tai san co a dau ki kinh doanh Sd phat sinh tang: Phan anh gia tri tai san tang trong ki S d phat sinh giam: Phan anh gia tri tai san giam trong ki Tong cong SPS tang Tong cong SPS giam Sd du cuoi ki: Phan anh gia tri tai san co o cuoi ki kinh doanh Vi du: Co so lieu v6 tai khoan ti£n mat cua doanh nghiep nhu sau: Sd du dau ki: 250.000.000d Sd phat sinh trong ki: 1) Thu tien ban hang: 12.000.OOOd 2) Chi tien van chuyen hang di ban: 3.000.000d 3) Thu tien khach hang tra no: 95.000.000d 4) Chi luong cho cong nhan vien: 45.000.000d 5) Chi mua vat lieu nhap kho: 30.000.000d 6) Chi tra tien dien: 4.600.000d Ke toan ghi chep vao tai khoan 111 - Tien mat. No__________ TK 111 - TIEN MAT__________ Co SDDK: 250.000.000 SPS tang: SPS giam: 1, 12.000.000. 2, 3.000.000. 3, 95.000.000. 4, 45.000.000. 5, 30.000.000. 6, 4.600.000. Cong SPS: 107.000.000. 82.600.000. SDCK: 274.400.000. * + Ket cau va noi dung phan anh cua tai khoan NGUON VON (tai khoan loai 3 va 4). 22 N a TAI KHOAN NGUON VON Co So du dau ki: Phan anh ngu6n von co d (Mu ki kinh doanh So phat sinh giam\ Phan anh nguon von giam trong ki So phat sinh tang: Phan anh nguon von tang trong ki__________________________ Tong cong SPS giam Tong cong SPS tang So du cuoi ki: Phan anh nguon von co a cuoi ki kinh doanh Vidu: Co so lieu ve tai khoan phai tra ngudi ban cua doanh nghiep nhu sau: So du dau ki: 70.000.OOOd Sd phat sinh trong ki: 1. Mua hang chua tra ti6n ngudi ban: 2. Thanh toan ti6n mua hang thang trudc bang tien mat: 3. Mua vat lieu chua thanh toan ti6n: 88.000.000d 55.000.000d 30.000.000d 4. Ung trudc tien cho ngudi ban bang tien giri ngan hang: 15.000.000d 5. Tra no cho ngudi ban bang ti6n giri ngan hang: 88.000.OOOd 6. Ti£n dien phai tra trong thang 6.600.OOOd Ke toan ghi chep vao TK 331 - Phai tra cho ngudi ban. No Co TK 331 - PHAI TRA CHO NGUftl BAN SDDK: 70.000.000. SPS giam: 2, 55.000.000. 4, 15.000.000. 5, 88.000.000. SPS tang: 1, 88.000.000. 3, 30.000.000. 6, 6.600.000. Cong SPS: 158.000.000. 124.600.000. SDCK: 36.600.000. + Ket cau va noi dung phan anh cua tai khoan DOANH THU VA THU NHAP (tai khoan loai 5 va 7). 23 NoTAI KHOAN DOANH THU VA THU n h ApCo - Cac khoan ghi giam doanh thu Phan anh doanh thu va thu nhap tang trong ki - Ket chuyen doanh thu thuan va thu nhap Tai khoan phan anh doanh thu va thu nhap khong co so du cuoi ki. + Ket cau va noi dung phan anh cua tai khoan CHI PHI (tai khoan loai 6 va 8). No tA i k h o A n CHI PHI Co Tap hop chi phi hoat dong san - Cac khoan giam chi phi hoat dong xuat kinh doanh kinh doanh - Ket chuyen chi phi hoat dong kinh doanh Tai khoan phan anh chi phi khong co so du cuoi ki. + Ket cau va noi dung phan anh cua tai khoan XAC DINH KET QUA KINH DOANH (tai khoan loai 9). t Ai k h o An x Ac d in h No Co KET QUA KINH DOANH - Ket chuyen chi phi hoat dong kinh - Ket chuyen doanh thu va thu doanh nhap - Ket chuyen ket qua kinh doanh (lai) - Ket chuyen ket qua kinh doanh (16) - Cac quan he doi Ung ke toan: Loai 1: Tang tai san nay dong thai lam giam tai san khac tuang ung. Loai nghiep vu nay khi xay ra chi anh hudng trong noi bo tai san. no chi lam thay doi ket cau tai san ma khong lam thay doi tong so tai san. Do do khong lam anh hudng tdi phuong trinh ke toan ca ban. Vi du: Giri tien mat hoac rut tien d ngan hang; thu tien no cua khach hang; mua hang hoa nguyen vat lieu thanh toan bang tien cac loai... Loai 2: Tang nguon von nay dong thdi lam giam nguon von khac tuong ung. 24 Loai nghiep vu nay khi xay ra chi anh hudng trong noi bo nguon von, no chi lam thay doi ket cau nguon von ma khong lam thay doi tong so nguon von. Do do khong lam anh hudng tdi phuong trinh ke toan ca ban. Vi du: Vay ngan hang tra no ngudi ban; trfch lap cac quy doanh nghiep tu loi nhuan... Loai 3: Tang tai san nay dong thdi tang cong no hay nguon von chu sd huu vdi cung mot luong tuang urng. Loai nghiep vu nay lam tang quy mo von, do dd tai san va nguon von deu tang len cung mot luong nhu nhau. Vi vay, tmh can doi giua tai san va nguon von van duoc giu* nguyen. Vi du: Mua vat tu, hang hoa chua thanh toan tien; nhan von gop, von cap; nhan tien dat trudc cua ngudi mua... Loai 4: Giam tai san nay dong thdi giam cong no hay nguon von chu sd huu vdi cung mot luong tuong ung. Loai nghiep vu nay lam giam quy mo von, do do tai san va nguon von deu giam di cung mot luong nhu nhau. Vi vay, tmh can doi giua tai san va nguon von van duoc giu nguyen. Vi du\ Tra cac khoan no bang tien mat hoac tien giri ngan hang; tra lai von gop lien doanh, von co phan... Qua cac moi quan he doi ung ke toan noi tren, ta thay rang: Moi nghiep vu kinh te tai chmh phat sinh deu khong anh hudng tdi tmh can doi giua tai san va ngu6n von. Do do, trong bat ki trudng hop nao thi phuong trinh co ban cua ke toan van dung, tuc la: Tai san = No phai tra + Von chu sd huu De phan anh cac nghiep vu kinh te phat sinh vao so ke toan, ke toan co the ghi don hoac ghi kep vao tai khoan. Ghi don vao tai khoan la viec phan anh cac nghiep vu kinh te tai chinh phat sinh mot cach rieng biet, doc lap nham dap ung yeu cau quan ly true tiep tirng tai san hoac tirng hoat dong kinh te tai chmh cua don vj. Ghi kep vao tai khoan la viec phan anh cac nghiep vu kinh te tai chinh phat sinh vao it nha't hai tai khoan ke toan co lien quan theo moi quan he doi ung ke toan cua nghiep vu phat sinh, sao cho tong sd tien ghi No cua cac tai khoan phai bang tong sd tien ghi vao ben Co cua cac tai khoan doi ung. 25 Vi du: Rut tien gui ngan hang nhap quy tien mat 50.000.000 dong. No TK “Tien gui NH” Co No TK “Tien mat” Co SD: XXX SD: XXX 50.000.000 50.000.000 Truoc khi ghi so ke toan, de tranh nham l&n co the xay ra va tao dieu kien thuan loi cho ke toan, ngudi ta thudng tien hanh dinh khoan ke toan. Binh khoan ke toan: La viec xac dinh nghiep vu kinh te phat sinh duoc ghi vao ben No va ben Co cua nhung tai khoan ke toan nao va vdi so tien cu the la bao nhieu. Viec dinh khoan phai dua tren chirng tir chCra dung nghiep vu kinh te phat sinh va moi quan he doi ung tai khoan cua nghiep vu. Ngudi ta chia dinh khoan ke toan lam hai loai: Dinh khoan ke toan gian don va dinh khoan ke toan phuc tap. Dinh khoan gian dan: La dinh khoan ke toan chi lien quan den hai tai khoan: Ghi No cho mot tai khoan nay dong thdi ghi Co cho mot tai khoan khac. Dinli khoan phuc tap: La dinh khoan ke toan lien quan tu ba tai khoan ke toan trd len: Ghi No cho mot tai khoan nay dong thdi ghi Co cho hai hay nhieu tai khoan khac va nguoc lai ghi No cho nhieu tai khoan doi ung vdi ghi Co cho mot tai khoan. Khi dinh khoan ke toan can thuc hien theo cac quy dinh sau day: + Xac dinh tai khoan ghi No trudc, tai khoan ghi Co sau. + Trong mot dinh khoan ke toan, tong so tien ghi No cac tai khoan phai bang tong sd tien ghi Co cac tai khoan. + Khong duoc gop cac dinh khoan ke toan don gian thanh dinh khoan ke toan phuc tap vi se kho khan trong cong tac kiem tra, doi chieu tai lieu ke toan va lam mat tinh ro rang cua ke toan. + Co the tach cac dinh khoan ke toan phuc tap thanh dinh khoan ke toan gian don. 26 Vi du: Lap dinh khoan ke toan cac nghiep vu kinh te phat sinh sau day: 1, Rut tien gui ng&n hang nhap quy tien mat: 120.000.000d. Nor TK 111 120.000.000. Co TK 112 120.000.000. 2, Chi luang cho CNV bang tien mat: 80.000.000d No TK 334 80.000.000. Co TK 111 80.000.000. 3, Mua vat lieu nhap kho: Gia mua chua co thue GTGT 40.000.OOOd, thue GTGT 10% (doanh nghiep tmh thue GTGT theo phuong phap khau tru:), tien chua thanh toan. No TK 152 40.000.000. N oTK 133 4.000.000. Co TK 331 44.000.000. 4, Vay ngan han ngan hang 60.000.000d ve nhap vao quy tien mat 20.000.00d, con lai chuyen vao tai khoan tien giri ngan hang 40.000.000d. Nor TK 111 20.000.000. N oTK 112 40.000.000. Co TK 311 60.000.000. 5, Nguoi mua thanh toan tien no thang truoc 160.000.000d, doanh nghiep chuyen tra no ngan hang 30.000.000d, con lai chuyen vao tai khoan tien giri ngan hang. N oTK 311 30.000.000. N oTK 112 130.000.000/ Co TK 131 160.000.000. 6, Doanh nghiep tmh thue GTGT theo phuong phap khau trir mua cong cu, dung cu nhap kho thanh toan bang chuyen khoan qua ngan hang: Tri gia mua chua co thue GTGT 14.000.OOOd, thue GTGT 10%. N oTK 153 14.000.000. N oTK 133 1.400.000. Co TK 112 15.400.000. 27 7, Mua tai san co dinh hiru hinh bang tien vay dai han ngan hang: Tri gia mua chua co thue GTGT 40.000.000d, thue GTGT 10%. NoTK 211 50.000.000. NoTK 133 5.000.000. Co TK 341 55.000.000. 8, Chi tarn ring cho can bo di cong tac bang tien mat 5.000.OOOd. NoTK 141 5.000.000. Co TK 111 5.000.000. 9, Mua hang cua cong ty X thanh toan bang tien mat: Tri gia mua chua co thue GTGT 70.000.OOOd, thue GTGT 5%. Hang nhap kho du. NoTK 156 70.000.000. NoTK 133 3.500.000. Co TK 111 73.500.000. 10, Ngudi mua dat trudc tien hang bang tien mat 25.000.OOOd. NoTK 111 25.000.000. Co TK 131 25.000.000. 11, Tmh thue thu nhap doanh nghiep phai nop Nha nude trong ki 32.000.000d. NoTK 421 32.000.000. Co TK 3334 32.000.000. 12, Nop thue thu nhap doanh nghiep cho ngan sach Nha nude bang ti6n giri ngan hang 32.000.OOOd. NoTK 3334 32.000.000. Co TK 112 32.000.000. 13, Nhap kho mot sd san pham hoan thanh tu san xuat tri gia 130.000.000d. NoTK 155 130.000.000. Co TK 154 130.000.000. 14, Xuat kho hang hoa gui di ban cho cong ty Y tri gia: 90.000.OOOd. 28 NoTK 157 90.000.000. Co TK 156 90.000.000. He thong tai khoan ke toan doanh nghiep (ban hanh theo quyet dinh so 1141 TCI CDKT ngdy 111 111995 cua Bo trifang Bo Tai chinh - dd siia doi bo sung) So hieu TK TEN TAI KHOAN Ghi chu Cap I Cap II Loai T K I - TAI s A n LUU DONG 111 1111 1112 1113 112 1121 1122 1123 113 1131 1132 121 1211 1212 Tien mat Tien Viet Nam Ngoai te Vang bac, kim khi quy, da quy Tien gui ngan hang Tien Viet Nam Ngoai te Vang bac, kim khi quy, da quy Tien dang chuyen Tien Viet Nam Ngoai te Dau tu chirng khoan ngan han Co phieu Trai phieu 128 Dau tu ngan han khac 129 Du phong giam gia dau tu ngan han 131 Phai thu cua khach hang 133 1331 1332 136 1361 1362 Thue GTGT duac khau trir Thue GTGT duoc khau trir cua hang hoa dich vu Thue GTGT duoc khau trir cua TSCD , Phai thu noi bo Von kinh doanh a cac don vi true thuoc Phai thu noi bo khac 29 138 1381 1388 Phai thu khac Tai san thieu chd xu ly Phai thu khac 139 Du phong phai thu kho doi 141 Tam ling 142 1421 1422 Chi phi tra trudc Chi phi tra trudc Chi phi chd ket chuyen 144 Cam co, ky cuoc, ky quy ngan han 151 Hang mua dang di tren duong 152 Nguyen lieu, vat lieu 153 1531 1532 1533 Cong cu, dung cu Cong cu, dung cu Bao bl luan chuyen Do dung cho thue 154 Chi phi san xuat, kinh doanh dd dang 155 Thanh pham 156 1561 1562 1567 Hang hoa Gia mua hang hoa Chi phi thu mua hang hoa Hang hoa bat dong san 157 Hang gui di ban 159 Du phong giam gia hang ton kho Chi su nghiep Chi su nghiep nam trudc Chi su nghiep nam nay Loai TKII ■ TAI SAN CO OjNH Tai san co djnh hiru hinh Nha cua, vat kien true May moc, thiet bi 30 161 1611 1612 211 2112 2113 | 2114 2115 2116 2118 Phuong tien van tai, truydn dan Thiet bi, dung cu quan ly Cay lau nam, sue vat lam viec va cho san pham TSCD khac i 212 TSCD thue tai chinh 213 2131 2132 2133 2134 2135 2136 2138 214 2141 2142 2143 2147 TSCD vo hinh Quyen sir dung da't Quyen phat hanh Ban quyen, bang sang che Nhan hieu hang hoa Phan m6m may vi tmh Giay phep va giay phep nhuong quyen TSCD vo hinh khac Hao mon TSCD Hao mon TSCD huu hinh Hao mon TSCD thue tai chmh Hao mon TSCD vo hinh Hao mon bat dong san dau tu 217 Bat dong san dau tu 221 2211 2212 Dau tu vao cong ty con Dau tu c6 phieu Dau tu khac 222 Von gop lien doanh (vao co so dong kiem soat) 223 Dau tu vao cong ty lien ket 228 2281 2282 2283 Dau tu dai han khac C6 phieu Trai phieu Dau tu dai han khac 229 Du phong giam gia dau tu dai han 31 241 2411 2412 2413 -----1----- 1----------------------------------------------- Xay dung co ban dd dang Mua sdm TSCD Xay dung ca ban Sura chua ldn TSCD 242 Chi phi tra trirdc dai han 244 Ky quy, ky cuoc dai han Loai TK III - NO PHAI TRA 311 Vay ngan han 315 No dai han den han tra 331 Phai tra cho ngudi ban 333 3331 33311 33312 3332 3333 3334 3335 3336 3337 3338 3339 Thue va cac khoan phai nop nha nude Thue GTGT Thue GTGT dau ra Thue GTGT hang nhap khau Thue tieu thu dac biet Thue xuat, nhap khau Thue thu nhap doanh nghiep Thu tren von Thue tai nguyen Thue nha dat, tien thue dat Cac loai thue khac Phi, le phi va cac khoan phai nop khac 334 Phai tra cong nhan vien 335 3353 Chi phi phai tra Quy du phong tro cap mat viec lam 336 Phai tra noi bo 337 Thanh toan theo tien do ke hoach hop dong xay dung Phai tra, phai nop khac Tai san thua chd giai quyet Kinh phi cong doan Bao hiem xa hoi 32 338 3381 3382 3383 3384 3387 3388 Bao hiem y te Doanh thu chua thuc hien Phai tra, phai nop khac 341 Vav dai han 342 Na dai han 343 3431 3432 3433 Trai phieu phat hanh Menh gia trai phieu Chiet khau trai phieu Phu troi trai phieu 344 Nhan ky quy, ky cuoc dai han Loai TK IV - NGUON VON CHU s 6 h CTU 411 Nguon von kinh doanh 412 Chenh lech danh gia lai tai san 413 4131 4132 4133 Chenh lech ti gia hoi doai Chenh lech ti gia hoi doai danh gia lai cuoi nam tai chmh Chenh lech ti gia hoi doai trong giai doan dau tu XDCB Chenh lech ti gia hoi doai tir chuyen doi bao cao tai chmh 414 Quy dau tu phat trien 415 Quv du phong tai chmh 421 4211 4212 431 4311 4312 4313 Loi nhuan chua phan phoi Lai nhuan nam truac Lai nhuan nam nay Quy khen thuang, phuc loi Quy khen thuang Quy phuc lai Quy phuc lai da hinh thanh TSCD 441 Nguon von dau tu xay dung co ban 451 Quv quan lv cua cap tren 33 461 4611 4612 Nguon kinh phi sir nghiep Ngu6n kinh phi su nghiep nam truoc Nguon kinh phi su nghiep nam nay 466 Nguon kinh phi da hinh thanh TSCD Loai TK V - DOANH THU 511 5111 5112 5113 5114 5117 512 5121 5122 5123 Doanh thu ban hang va cung cap dich vu Doanh thu ban hang hoa Doanh thu ban cac thanh pham Doanh thu cung cap dich vu Doanh thu tro cap, tro gia Doanh thu kinh doanh bat dong san dau tu Doanh thu noi bo Doanh thu ban hang hoa Doanh thu ban cac thanh pham Doanh thu cung cap dich vu 515 Doanh thu hoat dong tai chmh 518 Thu nhap tir cong ty lien ket, lien doanh 521 5211 5212 5213 Chiet khau thuang mai Chiet kha'u hang hoa Chiet khau thanh pham Chiet khau dich vu 531 Hang ban bi tra lai 532 Giam gia hang ban Loai TK VI - CHI PHI SAN XUAT, KINH DOANH 611 6111 6112 Mua hang Mua nguyen lieu, vat lieu Mua hang hoa 621 Chi phi nguyen lieu, vat lieu true tiep 622 Chi phi nhan cong true tiep 34 623 6231 6232 6233 6234 6237 6238 627 6271 6272 6273 6274 6277 6278 Chi phi sir dung may thi cong Chi phi nhan cong Chi phi vat lieu Chi phi dung cu san xuat Chi phi khau hao may thi cong Chi phi dich vu mua ngoai Chi phi bang tien khac Chi phi san xuat chung Chi phi nhan vien phan xuong Chi phi vat lieu Chi phi dung cu san xuat Chi phi khau hao TSCD Chi phi dich vu mua ngoai Chi phi bang tien khac 631 Gia thanh san xuat 632 Gia von hang ban 635 Chi phi tai chinh 641 6411 6412 6413 6414 6415 6417 6418 642 6421 6422 6423 6424 6425 6426 Chi phi ban hang Chi phi nhan vien Chi phi vat lieu, bao bi Chi phi dung cu, do dung Chi phi khau hao TSCD Chi phi bao hanh Chi phi dich vu mua ngoai Chi phi bang tien khac Chi phi quan ly doanh nghiep Chi phi nhan vien quan ly Chi phi vat lieu quan ly Chi phi do dung van phong Chi phi khau hao TSCD Thue, phi va le phi Chi phi du phong 35 6427 6428 Chi phi dich vu mua ngoai Chi phi bang tien khac Loai TK VII - THU NHAP KHAC 711 Thu nhap khac Loai TK V III - CHI PHI KHAC 811 Chi phi khac Loai TK IX - XAC D|NH KET QUA KINH DOANH 911 Xac dinh ket qua kinh doanh Loai TK 0 - TAI KHOAN NGOAI BANG 001 Tai san thue ngoai 002 Vat tu, hang hoa nhan giu ho, nhan gia cong 003 Hang hoa nhan ban ho, nhan ky gui 004 No kho doi da xu ly 007 Ngoai te cac loai 008 0081 0082 Han muc kinh phi Han muc kinh phi thuoc ngan sach TLT Han muc kinh phi thuoc ngan sach DP 009 Nguon khau hao ca ban 4. PhiTdng phap tong hdp va can doi ke toan Tong hap va can doi ke toan la phuang phap khai quat tinh hinh tai san va ket qua kinh doanh cua dan vi hach toan trong tirng thai ki nha't dinh. Tong hap va can doi ke toan duac ung dung rong rai trong cong tac ke toan: Co the ung dung tong hap - can doi toan bo tai san va nguon von hoac can doi ket qua chung cho toan bo qua trinh kinh doanh cua doanh nghiep. Nhung cung co the can doi tirng bo phan tai san va nguon von hoac tung qua trinh kinh doanh rieng biet. Hinh thuc bieu hien cu the cua phuang phap tong hap va can doi ke toan la he thong cac bao cao tai chinh doanh nghiep nhu: Bang can doi ke toan: Bao cao ket qua kinh doanh... Bang can doi ke toan la mot trong nhung bao cao tai chinh quan trong, phan anh tong quat tinh hinh tai san va nguon von cua doanh 36 nghiep tai thai diem nhat dinh. Ve ban chat, bang can doi ke toan la mot bang can doi tong hap giua tai san vdi na phai tra va nguon von chu sd hiru. Bang can doi ke toan la mot tai lieu quan trong de nghien curu, danh gia mot cach tong quat tinh hinh, ket qua kinh doanh, trinh do sir dung von va nhung trien 'vong kinh te, tai chmh cua doanh nghiep. Ket cau cua bang can doi ke toan duac chia lam hai phan: + Phan phan anh “TAI SAN”: Phan anh toan bo gia tri cua tai san hien co cua doanh nghiep tai thai diem lap bao cao. + Phan phan anh “NGUON VON”: Phan anh nguon hinh thanh gia tri tai san hien co cua doanh nghiep tai thdi diem lap bao cao. Hai phan ‘T di san” va “Nguon von” co the duac ket cau lam hai ben (ben trai va ben phai) hoac mot ben (ben tren va ben dudi). Mdi phan deu co sd tong cong va sd tdng cong cua hai phan bao gid cung bang nhau, tuc la: Tai san = Nguon von MAU: BANG CAN DOI KE TOAN Ngay...thang...nam... Dan vi tinh: ... Tai san Ma sd Thuyet minh A. Tai san ngan han B. Tai san dai han Tdng cong tai san Nguon von A. Na phai tra B. Von chu sd hiru Tdng cong nguon von - Nguyen tac lap bang can doi ke toan Sd cuoi nam Sd dau nam + Phai hoan tat viec ghi sd ke toan tdng hap va sd ke toan chi tiet, tien hanh khoa sd ke toan. Kiem tra doi chieu sd lieu giua cac sd ke toan co lien quan de dam bao khdp, dung. 37 + Kiem tra va chuyen “So cuoi nam” tren Bang can doi ke toan ki trudc vao cot “So dau nam” cua Bang can doi ke toan ki nay. + Tuyet doi khong duoc bii trir giua so du hai ben No va Co cua mot so tai khoan thanh toan ma phai can cu: vao so chi tiet cua tirng tai khoan de ghi vao cac chi tieu thi'ch hop. + M6i chi tieu tren Bang can doi ke toan lien quan den tai khoan nao thi can cu vao sd du tren tai khoan do de phan anh: Sd du ben No cac tai khoan se duoc ghi vao ben “Tai san” va sd du ben Co cua cac tai khoan duoc ghi vao ben “Nguon von”, trir mot sd trudng hop ngoai le se duoc quy dinh rieng. - Cac trudng hop thay doi cua Bang can doi ke toan Sir thay doi cua Bang can doi ke toan chmh la sir thay doi ve gia tri cac loai tai san, no phai tra va nguon von chu sd huu duoc phan anh tren Bang can doi ke toan. Cac con sd nay se duoc thay doi theo tirng nghiep vu kinh te phat sinh nhung sir can bang giua “Tai san” va “Nguon von” bao gid cung duoc ton trong. Bdi vi su thay doi cua tirng doi tuong cu the trong Bang can doi ke toan luon co tinh hai mat: Tang len hoac giam xuong va bao gid cung di Tai san Sd cuoi ky Nguon von Sd cuoi ky A. Tai san ngan han 350.000.000. A. Ng phai tra 220.000.000. 1. Tien mat 60.000.000. 1. Vay ngdn han 90.000.000. 2. Tien gui ngan hang 50.000.000. 2. Phai tra ngudi ban 70.000.000. 3. Phai thu cua khach hang 30.000.000. 3. Phai tra CNV 15.000.000. 4. Nguyen lieu, vat lieu 70.000.000. 4. Vay dai han 33.000.000. 5. Cong cu, dung cu 10.000.000. 5. Thue phai nop Nha nude 6. Hang hoa 130.000.000. B. Nguon von chu so htiru B. Tai san dai han 410.000.000. 1. Nguon von kinh doanh 1. Tai san co dinh huu hinh 430.000.000. 2. Loi nhuan chua phan phoi 2. Hao mon tai san co dinh (20.000.000) Tdng cong tai san 760.000.000. Tdng cong nguon von - Tnfdng hap 4: Tai san giam - Nguon von giam 12.000.000. 540.000.000. 480.000.000. 60.000.000. 760.000.000. Nghiep vu kinh te phat sinh anh huang ca hai ben cua bang can ddi ke toan: Lam cho mot loai tai san nay giam dong thdi lam cho mot loai nguon von 42 cung giam di mot luong tuong Ung. Do do, so tong cong cua hai ben ‘Tai san” va "Nguon von” deu bi anh hudng cung giam di nhung tinh can ddi van giu nguyen. Vi die. Ngay 15/1/N+l, doanh nghiep chi luong cho cong nhan vien bang ti£n mat 10.000.OOOd. Phan tich: Ti6n mat giam 10.000.OOOd cdn 50.000.OOOd. Phai tra cong nhan vien giam 10.000.000 cdn 5.000.000d. Tong tai san va tdng nguon von cung giam di mot lucmg nhu nhau la 10.000.000d, do dd tmh can ddi van duoc giu nguyen. Tuc la: Tong tai san = Tong nguon von = 750.000.000 BANG CAN DOI KE TOAN Ngay 15/1/N+l Don vi tinh: dong Tai san So cuoi ky Nguon von Sd cuoi ky A. Tai san ngan han 340.000.000. A. No phai tra 210.000.000. 1. Ti6n mat 50.000.000. 1. Vay ngdn han 90.000.000. 2. TiSn gui ngan hang 50.000.000. 2. Phai tra ngudi ban 70.000.000. 3. Phai thu cua khach hang 30.000.000. 3. Phai tra CNV 5.000.000. 4. Nguyen lieu, vat lieu 70.000.000. 4. Vay dai han 33.000.000. 5. Cong cu, dung cu 10.000.000. 5. Thue phai nop Nha nude 6. Hang hoa 130.000.000. B. Nguon von chu sd huu 12.000.000. 540.000.000. B. Tai san dai han 410.000.000. 1. Nguon von kinh doanh 480.000.000. 1. Tai sail co dinh huu hinh 2. Hao mon tai san co dinh 430.000.000. 2. Loi nhuan chua phan phoi (20.000.000) 60.000.000. Tdng cong tai san 750.000.000. Tdng cong nguon von 750.000.000. 43 IV. HiNH THLTC TO CHCfC SO KE TOAN 1. Khai niem ve so ke' toan va hinh thurc to churc so ke toan So ke toan la mot phirong tien vat chat co ban dung dd ghi chep. he thong va luu giu toan bo cac nghiep vu kinh te, tai chmh da phat sinh co lien quan den don vi ke toan. Hinh thuc to chuc sd ke toan la hinh thUc ket hop cac loai sd ke toan khac nhau ve chuc nang ghi chep, ve ket cau, noi dung phan anh theo mot trinh tu hach toan nha't dinh tren co so cua chung tu goc. Cac doanh nghiep khac nhau ve loai hinh, quy mo va dieu kien ke toan se hinh thanh cho minh mot hinh thuc sd ke toan khac nhau. 2. Cac hinh thurc to c h u t so ke toan Mdi mot hinh thuc sd ke toan co sd luong sd nhat dinh vdi ket cau va cach ghi chep khac nhau nhung deu duoc can cU vao churng tir goc va nham cung cap nhirng thong tin can thiet cho cong tac lap bao cao ke toan. Tren thuc te, cac doanh nghiep co the lira chon mot trong cac hinh thuc to chuc sd ke toan sau day: 2.1. Hinh thurc Nhat ki - So cai Theo hinh thuc nay, cac nghiep vu kinh te phat sinh duoc phan anh vao mot quyen sd goi la Nhat kf - Sd cai. Day la sd hach toan tdng hop duy nhat, trong do ket hop phan anh theo thdi gian va theo he thong. Ben canh do con co cac so (the) ke toan chi tiet. - Trinh tir ghi sd: + Hang ngay, can cu* vao chung tir goc xac dinh tai khoan ghi No, tai khoan ghi Co de ghi vao Nhat ki - So cai: Mdi chirng tu goc duoc ghi vao Nhat kf - So cai tren mot dong dong thoi ca hai phan nhat kf va sd cai. Doi vdi cac chung tir cung loai phat sinh nhieu lan trong thang, co the tdng hop nhieu chung tu de ghi vao Nhat ki - So cai mot dong. Dong thoi, chirng tu goc con la co so dei ke toan ghi vao sd ke toan chi tiet doi vdi nhung tai khoan can theo doi chi tiet. + Cuoi thang, ke toan tien hanh cong sd va doi chieu kiem tra giua cac sd tdng hop va sd ke toan chi tiet, lap bang tdng hop chi tiet cho tung tai khoan va phai doi chieu vdi Nhat kf - Sd cai. + Ve nguyen tac, sd phat sinh ben No, sd phat sinh ben Co va sd du cuoi ki cua tung tai khoan tren sd Nhat kf - Sd cai phai khdp dung vdi sd lieu tren bang tdng hop chi tiet theo tirng khoan tuong ung. 44 TRINH TUGHI SO KE TOAN THEO HINH THUC NHAT KI - SO CAI Chung tu goc So quy I. ------------ ► > < ---------> S6,the ke toan chi tiet Bang tong hop chung tir goc Nhat ky - So cai Bao cao tai chmh Ghi hang ngay Ghi cuoi thang Doi chieu, kiem tra 45 2.2. Hinh thurc Chumg tir ghi so Hinh thuc nay thfch hap vdi moi loai hinh doanh nghiep, sd sach su dung trong hinh thuc nay gom: + Sd cai. + Sd dang kf chUng tu ghi sd. + Chung tir ghi so. + Bang can ddi tai khoan. + Cac so, the ke toan chi tiet. - Trinh tu ghi so: + Hang ngay, ke toan can cu vao chiing tir goc da kiem tra de lap chung tir ghi so hoac can cu vao chirng tu goc cung loai de lap bang tong hap chung tu goc theo tung loai nghiep vu. Sau dd, can ctf vao bang tong hap chung tu goc de lap chUng tu ghi so. Chiing tir ghi so (dfnh kern chUng tu goc) duac ke toan trudng kf duyet roi ghi vao so dang kf chirng tir ghi so va so cai hoac sd ke toan chi tiet co lien quan. + Cuoi thang, ke toan tien hanh kiem tra ddi chieu khdp dung cac sd lieu lien quan de lap Bang can ddi tai khoan. Tir cac so ke toan chi tiet, ke toan lap bang can ddi tai khoan va bang tong hap chi tiet cac tai khoan. Bang can ddi tai khoan va bang tdng hap chi tiet la ca sd de lap cac bao cao tai chmh cua doanh nghiep. 46 TRINH TITGHI SO KE TOAN THEO HINH THUC CHUNG TlTGHI SO --------- p. Ghi hang ngay ^ Ghi cuoi thang + ---- >. Ddi chieu, kiem tra 2.3. Hinh thurc Nhat kf - Chung tur Hinh thuc nay thfch hap vai cac doanh nghiep lan, sd luang nghiep vu phat sinh nhieu, s6 sach cua hinh thuc nay gom: + So nhat kf - Chung tir. 47 + So cai. + Bang ke + Bang phan bo. + So chi tiet. - Trinh tir ghi so: + Hang ngay, ke toan can cu vao chung tu goc da duoc kiem tra de ghi vao so Nhat kf - Chung tu. Neu nghiep vu kinh te can theo ddi chi tiet thi tu chung tu goc ghi vao bang ke, sd chi tiet. Cuoi thang, can cU vao bang ke, sd chi tiet ghi vao sd Nhat ki - Chung tu. + Cuoi thang, can cu vao sd Nhat ki - Chung tu ghi vao sd cai. Dong thai can cu vao cac sd chi tiet lap bang tdng hop chi tiet, tien hanh kiem tra doi chieu cac bang tdng hop chi tiet, sd cai, bang ke... va lay sd lieu de lap bao cao tai chmh cua doanh nghiep. TRINH TlTGHI SO KE TOAN THEO HINH THUC NHAT KI - CHUNG TIT Chung tu goc va cac bang phan bo V Bang ke N So cai X _ \ Bang tdng hop \chi tiet Ghi hang ngay Ghi cuoi thang Ddi chieu, kiem tra. 48 Ghi chu: 2.4. Hinh thurc Nhat ki chung Hinh thuc Nhat kf chung duac su dung trong cac doanh nghiep co quy mo Ion, nghiep vu kinh te phat sinh nhieu va tien cho viec su dung ke toan may. So sach cua hinh thuc nay gom: + So Nhat kf chung. + Cac so Nhat kf chuyen dung: Nhat kf quy, Nhat kf mua hang, Nhat kf ban hang... + So cai. + So, the ke toan chi tiet. + Bang can doi tai khoan. - Trinh tir ghi so: + Hang ngay, can cu vao cac chung tu goc da kiem tra ghi vao so Nhat kf chung. Truong hop can theo doi rieng thi ghi vao so Nhat kf chuyen dung. Truong hop can theo doi chi tiet thi ghi vao cac so chi tiet. Can cu vao so Nhat kf chung va cac so Nhat kf chuyen dung de ghi vao sd cai. + Cuoi thang, can cu vao sd cai lap Bang can ddi so phat sinh, can cu vao sd ke toan chi tiet de lap bang tdng hop chi tiet. Bang can ddi sd phat sinh va bang tdng hop chi tiet la co so de lap cac bao cao tai chmh cua doanh nghiep. 49 TRINH TLTGHI SO KE TOAN THEO HINH THUC NHAT KY CHUNG Ghi chu: ► Ghi hang ngay Ghi cuoi thang, hoac dinh ki << Quan he doi chieu 50 V. cA c PHlTONG PHAP SLfA CHUA SAI SOT KHI GHI SO KE TOAN 1. Phi/dng phap cai chinh La phuong phap true tiep thay the phan ghi sai bang phan ghi dung va thuang ap dung khi phan ghi sai duac phat hien sdm, truoc khi cong don so lieu hoac chuyen so. Theo phuang phap nay, ke toan dung muc do gach ngang phan ghi sai va dung muc thuang ghi phan dung vao khoang trong phfa tren ch6 ghi sai. Ben canh ghi ro ho ten, chu kf cua nguai sira. 2. Phi/dng phap ghi bo sung Phuang phap nay ap dung khi bo sot nghiep vu hoac ghi dung v6 quan he doi ung tai khoan nhung con so da ghi nhd han con so thuc te phat sinh va sai sot phat hien muon, khi da cong don so lieu. Theo phuang phap nay: Ke toan dung muc thudng ghi them mot but toan giong nhu but toan da ghi vdi so tien la chenh lech giua so can phai ghi vai so da ghi. Vi du: Mua hang hoa ve nhap kho tri gia 33.200.OOOd, tien chua thanh toan. Ke toan dinh khoan: NoTK 156 32.300.000. Co TK 331 32.300.000. Khi phat hien sai, ke toan ghi bo sung: NoTK 156 900.000. Co TK 331 900.000. 3. Phi/dng phap ghi so am (ghi do) Dugc su dung khi can dieu chinh giam hoac xoa di toan bo con sd da ghi. Trudng hap nay ke toan sir dung con sd dd hoac con sd bang muc thudng trong ngoac dan (...) de xoa bo cac con sd da ghi sai hoac ghi thira. Cu the: So da ghi sd ldn han sd thuc te phat sinh: Ke toan ghi lai but toan da ghi vdi sd tien bang chenh lech giua sd da ghi vdi sd can phai ghi bang muc dd hoac mire thudng trong ngoac dan. 51 Chang han cung vi du tren, ke toan ghi: NoTK 156 53.200.000. Co TK 331 53.200.000 Khi phat hien sai, ke toan sua lai: NoTK 156 (20.000.000) Co TK 331 (20.000.000) Ghi trung nghiep vu hai lan: Ke toan ghi lai dinh khoan voi so tien da ghi nhung bang muc do de xoa di gia tri da ghi thCra. Ghi sai dinh khoan: Khi phat hien ghi sai, ke toan ghi lai dinh khoan da ghi bang muc do, sau do ghi lai dinh khoan dung bang muc thudng. Cau hoi on tap chirdng 1 1/ The nao la hach toan ke toan? Cac loai thudc do dung trong hach toan ke toan? 2/ Hay trinh bay doi tupng chung va doi tuong cu the cua hach toan ke toan 3/ Tai khoan ke toan la gi? Hay trinh bay cac quan he doi ung cua tai khoan ke toan. 4/ The nao la dinh khoan ke toan? Cho vi du minh hoa. 5/ Phuang phap chung tir ke toan la gi? The nao la chung tir ke toan? Hay trinh bay nhung noi dung ca ban cua chung tir ke toan. 6/ Trinh bay cac ki thuat sira chura sai sot khi ghi sd ke toan? Cho vi du minh hoa. 52 Chtfcfng 2 k £' t o An n g u y e n l ie u , v At l ie u v A c o n g c u , • * • • • DUNG CU Muc tieu - Hieu duoc phuong phap tinh gia vat lieu va cong cu, dung cu. Hieu duoc phuong phap hach toan vat lieu va cong cu, dung cu. - Hach toan duoc cac trudng hop tang, giam vat lieu va cong cu, dung cu vao cac tai khoan thich hop. - Tinh toan chinh xac gia nhap, gia xuat cua vat lieu va cong cu, dung cu. Ghi chep so lieu vao cac tai khoan chinh xac, ro rang khach quan. I. KE TOAN NGUYEN LIEU VA VAT LIEU 1. Khai niem, dac diem va phan loai nguyen lieu, vat lieu Nguyen lieu, vat lieu la nhung doi tuong lao dong, the hien dudi dang vat hoa. Dac diem cua nguyen lieu, vat lieu la chi tham gia vao mot chu ki san xuat kinh doanh nhat dinh va toan bo gia tri cua no duoc chuyen het mot liln vao chi phi san xuat kinh doanh trong ki. Do nguyen lieu, vat lieu co nhieu loai va thudng xuyen bien dong nen can thiet phai tien hanh phan loai nhSm phuc vu cho viec hach toan va quan ly duoc thuan loi. Can cu vao vai tro va tac dung cua nguyen lieu, vat lieu trong san xuat. kinh doanh. nguyen lieu, vat lieu duoc chia lam cac loai sau: - Nguyen lieu chinh: La nhung thu ma sau qua trinh san xuat, che bien se cau thanh thuc the vat chat chu yeu cua san pham (nhu bong trong nha may soi, soi trong nha may d et...). - Vat lieu phu: La nhung vat lieu chi co tac dung phu tro trong qua trinh san xuat. duoc sir dung ket hop vdi vat lieu chinh de lam thay doi mau sdc, hinh 53 dang, mui vi san pham hoac lam cho qua trinh san xuat duoc tien hanh moi cach thuan loi. - Nhien lieu: La nhung thu dung de cung cap nhiet luong trong qua trinh san xuat, kinh doanh nhu than, hoi dot, xang, dau. - Phu tung thay the: La cac chi tiet, phu tung dung de sira chua va thay the cho may moc, thiet bi... - Vat lieu va thiet bi xay dung co ban: Bao gom cac vat lieu va thiet bi phuc vu cho cong tac xay dirng co ban. - Phe lieu: La cac loai vat lieu khong co tac dung doi vdi qua trinh san xuat, kinh doanh 6 doanh nghiep thu duoc trong qua trinh san xuat hay thanh li tai san, co the sudung hay ban ra ngoai (vai vun, phoi bao, gach, sat...). - Vat lieu khac: Bao gom cac loai vat lieu ngoai nhung thu da neu 6 tren nhu: bao bi, vat dong goi, cac loai vat tu dac chung... 2. Tinh gia nguyen lieu, vat lieu Trong hach toan, nguyen lieu, vat lieu duoc tmh theo gia thuc te (gia goc). Gia thuc te cua nguyen lieu, vat lieu trong tung trudng hap cu the co the khac nhau, tuy thuoc vao nguon vat lieu. - Doi vai nguyen lieu, vat lieu nhap kho trong ki, gia thuc te duac xac dinh trong tung trudng hap cu the nhu sau: + Nguyen lieu, vat lieu mua ngoai: Gia thuc te = Gia mua + Chi phi mua + Thue nhap khau, thue tieu thu dac biet - Giam gia hang mua - Chiet khau thuang mai. + Nguyen vat lieu san xuat: Tmh theo gia thanh san xuat thuc te. + Nguyen vat lieu thue ngoai gia cong, che bien: Gia thuc te = Gia tri vat lieu xuat che bien + Chi phi che bien + Chi phi van chuyen, boc dd. + Nguyen vat lieu nhan gop von lien doanh: Gia thuc te la gia thoa thuan do cac ben lien doanh xac dinh. + Nguyen vat lieu duac tang, thudng: Tinh theo gia thi trudng tuang duong + chi phi tiep nhan (neu co). - Doi vdi nguyen lieu, vat lieu xuat dung trong ki, co the sir dung mot trong cac phuang phap sau day de tinh gia xuat: 54 + Phuang phap nhap trudc, xuat trudc: Theo phuang phap nay, sd vat lieu nao nhap trudc thi khi xuat se lay gia cua lo vat lieu dd lam gia xuat, neu khong du se lay gia cua lo vat lieu nhap ke ngay sau dd. Phuang phap nay thfch hap trong trudng hop gia ca 6n dinh hoac co xu hudng giam. + Phuang phap nhap sau, xuat trudc: Theo phuang phap nay, sd vat lieu nao nhap sau cung thi khi xuat se lay gia cua lo vat lieu dd lam gia xuat, neu khong du se lay gia cua lo vat lieu nhap ke ngay trudc dd. Phuang phap nay thfch hap trong trudng hap lam phat. + Phuang phap gia dan vi binh quan: Theo phuang phap nay, gia thuc te vat lieu xuat dung trong ki duac tmh theo gia dan vi binh quan. Gia thuc te vat _ Sd lugng vat lieu Gia dan vi lieu xuat dung xuat dung * binh quan + Phuang phap gia dan vi binh quan ca ki du tru: La phuang phap dan gian, d6 lam nhung do chmh xac khong cao va cong viec tmh toan thudng don vao cuoi thang, anh hudng den cong tac ke toan. Gia tri thuc te vat lieu ton dau ki va nhap Gia dan vi binh _ _________________ trong ki_________________ quan ca ki dir trir So lugng vat lieu ton dau ki va nhap trong ki + Phuang phap gia dan vi binh quan cuoi ki trudc: La phuang phap dan gian nhung khong chmh xac vi khong tmh den sir bien dong cua gia ca vat lieu ki nay. Gia dan vi binh _ Gia tri thuc te vat lieu ton kho cuoi ki trudc quan cuoi ki trudc So lugng vat lieu ton kho cuoi ki trudc + Phuang phap gia dan vi binh quan sau mdi lan nhap: Phuang phap nay khac phuc dugc nhugc diem cua hai phuang phap tren, dam bao tmh chfnh xac, kip thdi nhung lai co nhirgc diem la phai tinh toan nhi£u, ton cong sue. Gia dan vi binh quan _ Gia tri thuc te vat lieu ton kho sau mdi lan nhap sau moi kin nhap So lugng vat lieu ton kho sau mdi lan nhap + Phuang phap tinh theo gia thurc te dich danh: Theo phuang phap nay, khi xuat vat lieu nao thi lay gia cua lo vat lieu dd lam gia xuat. Phuang phap nay thudng sir dung ddi vdi cac loai vat lieu co gia tri cao. 55 3. Phifdng phap ke toan 3.1. Churng tir ke toan - Phieu nhap kho, phieu xuat kho. - Phieu xuat kho kiem van chuyen noi bo. - Bien ban kiem nghiem. - The kho. - Bien ban kiem ke vat tir, san pham, hang hoa. 3.2. Tai khoan sur dung Ke toan sir dung tai khoan 151 va tai khoan 152 Tai khoan 151 “ Hang mua dang di tren dirong” Cong dung: Tai khoan nay phan anh gia tri vat tu, hang hoa ma doanh nghiep da mua va da thuoc quyen so huu cua doanh nghiep nhung cuoi thang chua ve nhap kho hoac da ve nhung con cho kiem nhan nhap kho. Ket can va noi dung phan anh nhu sau: Ben Na: Phan anh tri gia hang mua dang di dudng trong ki. Ben Co: Phan anh tri gia hang mua dang di duong da ve nhap kho. Sd du ben Na: Phan anh tri gia hang mua dang di duong cuoi ki chua ve nhap kho. Tai khoan 152 “Nguyen lieu, vat lieu” Cong dung: Tai khoan nay dung de phan anh gia tri hien co va tinh hinh bien dong cua nguyen lieu, vat lieu trong ki theo gia thuc te. Ket cau va noi dung phan anh nhu sau: Ben Na: Phan anh gia tri vat lieu nhap kho trong ki theo gia thuc te. Ben Co: Phan anh gia tri vat lieu xuat kho trong ki theo gia thuc te. S oduben Na: Phan anh gia tri vat lieu ton kho cuoi ki theo gia thuc te. 3.3. Phuong phap hach toan nguyen lieu, vat lieu doi vdi doanh nghiep hach toan hang ton kho theo phuong phap ke khai thudng xuyen * Ddi vdi doanh nghiep tinh thue GTGT theo phuong plidp khau tru 56 1. Mua nguyen lieu, vat lieu nhap kho (hang va hoa don cung ve): N oTK 152 - Nguyen lieu, vat lieu No TK 133 (1331) - Thue GTGT duoc khau tru Co TK 111.112, 331... 2. Neu co chiet khau thuang mai hoac hang mua tra lai. giam gia hang mua: N oTK 111, 112,331 Co TK 152 - Nguyen lieu, vat lieu Co TK 133 (1331)- Thue GTGT duoc khau tru 3. Neu duoc hirdng chiet khau thanh toan : No TK 331 - Phai tra nguai ban Co TK 111 - Tien mat Co TK 112 - Tien gui ngan hang Co TK 515 - Doanh thu hoat dong tai chmh 4. Mua nguyen lieu, vat lieu nhap kho phat sinh thira: Nhap kho theo hoa don: N oTK 152 - Nguyen lieu, vat lieu No TK 133 (1331)- Thue GTGT duac khau tru Co TK 111, 112. 331... Nhap kho vat lieu thua: NoTK 152 - Nguyen lieu, vat lieu Co TK 338 (3381) - Phai tra phai nop khac 5. Mua nguyen lieu, vat lieu nhap kho phat sinh thieu: N oTK 152 - Nguyen lieu, vat lieu No TK 133 (1331)- Thue GTGT duoc khau tru Na TK 138 (1381)- Phai thu khac Co TK 111.112. 331... 6. Truong hap hoa dan ve. hang chua ve: Ke toan luu hoa dan vao tap ho so "Hang mua dang di duong”. Neu trong 57 thang hang ve thi ghi sd binh thudng, con neu trong thang hang khong ve thi ghi so: No TK 151 - Hang mua dang di duong No TK 133 (1331) - Thue GTGT duoc khau tru Co TK 111,112, 331... Sang thang sau, khi hang v& nhap kho: No TK 152 - Nguyen lieu, vat lieu Co TK 151 - Hang mua dang di duong 7. Nhap kho nguyen vat lieu tir che hoac thue ngoai gia cong che bien: N oTK 152 - Nguyen lieu, vat lieu Co TK 154 - Chi phi san xuat, kinh doanh do dang 8. Xir If nguyen vat lieu thira: - Tra lai cho ngudi ban: No TK 338 (3381) - Phai tra phai nop khac Co TK 152 - Nguyen lieu, vat lieu - D6ng y mua not: No TK 338 (3381) - Phai tra phai nop khac No TK 133 (1331) - Thue GTGT duoc khau trir Co TK 111, 112, 331... - Khong xac dinh duoc nguyen nhan: No TK 338 (3381) - Phai tra phai nop khac Co TK 711 - Thu nhap khac 9. Xir li nguyen vat lieu thieu: - Ngudi ban giao thieu, giao hang bit: NoTK 152 - Nguyen lieu, vat lieu Co TK 138 (1381) - Phai thu khac - Neu ngudi ban giao thieu tra lai tien vi het hang: N oTK 111. 112, 331... Co TK 138(1381)- Phai thu khac Co TK 133 (1331) - Thue GTGT duoc khau trir 58 - Neu quy trach nhiem phai boi thuang: Na TK 138 (1388) - Phai thu khac Co TK 138 (1381) - Phai thu khac Co TK 133 (1331) - Thue GTGT duoc khau tru - Neu khong xac dinh duoc nguyen nhan: No TK 632 - Gia von hang ban Co TK 138 (1381) - Phai thu khac 10. Xuat vat lieu cho san xuat, kinh doanh: No TK 621 - Chi phi vat lieu true tiep No TK 627 - Chi phi san xuat chung No TK 641 - Chi phi ban hang No TK 642 - Chi phi quan ly doanh nghiep Co TK 152 - Nguyen lieu, vat lieu 11. Xuat vat lieu gop von lien doanh: No TK 222 - Von gop lien doanh Co TK 152 - Nguyen lieu, vat lieu Neu co chenh lech do danh gia lai tai san khi gop lien doanh ke toan phan anh vao tai khoan 711 hoac 811 (chenh lech tang ghi Co TK 711, chenh lech giam ghi No TK 811). 12. Xuat vat lieu thue ngoai gia cong che bien: No TK 154 - Chi phi san xuat kinh doanh do dang Co TK 152 - Nguyen lieu, vat lieu * Doi vdi doanh nghiep tinh time GTGT theo phu'ong phap trite tiep Doi vdi cac don vi tinh thue GTGT theo phuong phap true tiep. do gia mua cua vat lieu la gia da co thue GTGT nen TK 151 va TK 152 duoc phan anh theo gia da co thue GTGT. 1. Khi mua vat lieu nhap kho. ke toan ghi sd nhu sau: No TK 152 - Nguyen lieu, vat lieu (theo gia mua da co thue GTGT) Co TK 111.112. 331... 59 2. Truong hop hoa don ve, hang chua ve: No TK 151 - Hang mua dang di tren dudng(theo gia mua da co thue GTGT) Co TK 111,112, 331... Cac trudng hop khac hach toan tuong tu nhu doanh nghiep tmh thue GTGT khau tru. 3.4. Phuang phap hach toan nguyen lieu, vat lieu ddi vdi doanh nghiep hach toan hang ton kho theo phuong phap kiem ke dinh ki * Doi vai doanh nghiep tinh thue GTGT theo phuang phap klidu tru 1. Dau ki, ket chuyen gia tri vat lieu ton kho: No TK 611 - Mua hang Co TK 151 - Hang mua dang di tren duong Co TK 152 - Nguyen lieu, vat lieu 2. Trong ki, can cu vao cac hoa don mua hang, ghi: No TK 611 - Mua hang No TK 133 (1331) - Thue GTGT duoc khau trir Co TK 111, 112, 331... 3. Giam gia hang mua, chiet khau thuang mai: NoTK 111,112, 331... Co TK 611 - Mua hang Co TK 133 (1331) - Thue GTGT duac khau trir 4. Cuoi ki, ket chuyen nguyen lieu, vat lieu t6n kho cuoi ki: No TK 151 - Hang mua dang di tren dudng NoTK 152 - Nguyen lieu, vat lieu Co TK 611 - Mua hang 5. Ke toan xac dinh gia tri nguyen lieu, vat lieu xuat dung cho san xuat kinh doanh theo cong thuc sau: Gia tri vat Gia tri vat Gia tri vat lieu Gia tri vat lieu , ‘ = lieu ton + , ,\ - lieu ton xuat dung trong ki ' , „ nhap trong ki ' dau ki ' cuoi ki 60 Va ghi sci: Na TK 621 - Chi phi vat lieu true tiep No TK 627 - Chi phi san xuat chung Na TK 641 - Chi phi ban hang Na TK 642 - Chi phi quan ly doanh nghiep Co TK 611 - Mua hang * Doi vdi doanh nghiep tinh time GTGT theo p/ufong phap true tiep Do gia mua cua vat lieu la gia da co thue GTGT, nen khi mua vat lieu ke toan ghi sci: Ng TK 611 - Mua hang (gia mua co thue GTGT) Co TK 111, 112, 331 Con cac nghiep vu khac phat sinh o thai diem dau va cuoi ki hach toan tuong tu nhu doanh nghiep tmh thue GTGT khau trir. 3.5. Vi du Doanh nghiep hach toan hang ton kho theo phirang phap ke khai thuang xuyen. tinh thue GTGT theo phuang phap khau tru co tai lieu nhu sau: - Nguyen vat lieu ton kho dau ki: TK 151: 120.000.OOOd TK 152: 250.000.000d - Tinh hinh nhap, xuat vat lieu nhu sau: 1. Mua vat lieu nhap kho theo hoa dan GTGT so 01: Tri gia chua co thue GTGT 60.000.OOOd, thue GTGT 10%. Tien chua thanh toan. Chi phi van chuyen vat lieu v£ nhap kho cho bang tien mat 50.OOOd. 2. Nhap kho vat lieu tu bo phan gia cong tri gia 100.000.OOOd. Chi phi van chuyen theo sia chua co thue GTGT 1.200.OOOd. thue GTGT 10% chi bang tien tarn ung. 3. So vat lieu mua thang truoc da ve nhap kho du (PNK so 12). 4. Mua vat lieu da thanh toan bang chuyen khoan qua ngan hang: Tri gia chua co thue GTGT 70.000.OOOd, thue GTGT 10% nhung van giri tai kho ben ban cuoi thang chua dem ve nhap kho. 5. Xuat kho vat lieu cho san xuat san pham tri gia 310.000.OOOd. cho bo phan quan ly doanh nghiep tri gia 5.000.OOOd. 61 Yeu cau: Lap dinh khoan ke toan va xac dinh so dir cuoi ki tren TK 152. Bai giai: 1. Gia mua: N oTK 152 60.000.000. N oTK 1331 6.000.000. Co TK 331 66.000.000. Chi phi van chuyen: N oTK 152 50.000. Co TK 1111 50.000. 2. Nhap kho vat lieu: N oTK 152 100.000.000. Co TK 154 100.000.000. Chi phi van chuyen: NoTK 152 1.200.000. NoTK 1331 120.000. Co TK 141 1.320.000. 3. NVL mua thang trudc ve nhap kho: NoTK 152 120.000.000. Co TK 151 120.000.000. 4. Mua vat lieu: NoTK 151 70.000.000. NoTK 1331 7.000.000. Co TK 1121 77.000.000. 5. Xuat kho vat lieu dung cho san xuat, kinh doanh: NoTK 621 310.000.000. NoTK 642 5.000.000. Co TK 152 315.000.000. Phan anh vao TK 152 "Nguyen lieu, vat lieu": 62 No__________ TK 152 - Nguyen lieu, vat lieu__________Co Vii SDDK: 250.000.000. 60.000.000. 50.000. 100.000.000. 1.200.000. 120.000.000. 5. 315.000.000. Cong SPS: 281.250.000. 315.000.000. SDCK: 216.250.000. II. k £ t o a n c o n g c u , d u n g c u 1. Khai niem, dac diem cua cong cu, dung cu Cong cu, dung cu la nhung tu lieu lao dong khong co du cac tieu chu&n ve thdi gian va gia tri sir dung quy dinh doi vdi TSCD (gia tri < 10.000.OOOd; thdi gian sir dung < 1 nam). Cong cu, dung cu duoc quan ly va sir dung nhu nguyen vat lieu. Cong cu. dung cu co cac dac diem sau: - Tham gia vao nhieu chu ki san xuat, kinh doanh. - Trong qua trinh sir dung, gia tri cua cong cu, dung cu bi hao mon dan. - Khong thay doi hinh thai ban dau cho den khi bi hu hong hoan toan. Do do, khi xuat dung gia tri cong cu, dung cu duoc phan bd vao cac chi phi co lien quan. Co hai cach phan bo nhu sau: - Phan bd mot ki: Cach nay ap dung ddi vdi nhirng cong cu, dung cu xuat dung co gia tri thap. - Phan bd nhieu ki: Cach nay ap dung ddi vdi nhung cong cu, dung cu co gia tri ldn. sir dung cho nhieu ki san xuat kinh doanh hoac xuat dung bao bi luan chuyen. Ke toan nhap, xuat, ton kho cong cu, dung cu phan anh theo gia tri thirc te: 63 Gia tri thuc te cua cong cu, dung cu 2. PhiTdng phap ke toan 2.1. Churng tir ke toan Bao gom: - Hoa don GTGT. Gia mua ghi tren hoa don+ Chi phi' mua thuc te - Phieu nhap kho, phieu xuat kho. - Bang phan bo cong cu, dung cu. - Bien ban kiem ke vat tu. 2.2. Tai khoan sir dung Tai khoan 153 - Cong cu, dung cu Cong dung: Phan anh tri gia hien co va tinh hinh bien dong tang giam cac loai cong cu, dung cu cua doanh nghiep. Ket can va noi dung ghi cliep: Ben Na: - Tri gia thuc te cua cong cu, dung cu nhap kho do mua ngoai, tu che, thue ngoai gia cong, nhan gop lien doanh. - Gia tri cong cu, dung cu cho thue nhap lai kho. - Gia tri cong cu, dung cu thua phat hien khi kiem ke. - Ket chuyen gia tri thuc te cong cu, dung cu ton kho cuoi ky (doanh nghiep hach toan hang ton kho theo phuong phap kiem ke dinh ky). Ben Co: - Tri gia thuc te cua cong cu, dung cu xuat kho su dung cho san xuat. kinh doanh, cho thue hoac gop von lien doanh. - Tri gia cong cu, dung cu tra lai cho ngudi ban hoac duoc ngudi ban giam gia. - Tri gia cong cu, dung cu thieu phat hien trong kiem ke. - Ket chuyen gia tri thuc te cong cu, dung cu ton kho dau ky (doanh nghiep hach toan hang ton kho theo phuang phap kiem ke dinh ky). 64 So dir ben Net: Tri gia thuc te cua cong cu, dung cu t6n kho. Tai khoan 153 - Cong cu. dung cu co 3 tai khoan cap 2. Bao gom: Tai khoan 1531 - Cong cu, dung cu. Tai khoan 1532 - Bao bi luan chuyen. Tai khoan 1533 - Do dung cho thue. 2.3. Phuwig phap hach toan 2.3.1. Trudng hap doanh nghiep hach toan hang ton kho theo phuang phap ke khai thuang xuyen 1. Mua cong cu, dung cu nhap kho dung cho hoat dong san xuat, kinh doanh hang hoa, dich vu chiu thue GTGT theo phuong phap khau tru, ghi so: No TK 153 - Cong cu, dung cu (gia chua co thue GTGT) No TK 133 - Thue GTGT duoc khau tru Co TK 111, 112, 331, 141,... (tong gia thanh toan) Doi voi cong cu, dung cu dung vao hoat dong san xuat, kinh doanh hang hoa, dich vu chiu thue GTGT theo phuong phap true tiep, ghi so: N oTK 153 - Cong cu, dung cu (tong gia thanh toan) Co TK 111, 112, 331, 141 (tdng gia thanh toan) 2. Cong cu, dung cu mua ve duoc giam gia hoac tra lai cho ngudi ban: N oTK 111, 112, 331 Co TK 153 - Cong cu, dung cu Co TK 133 - Thue GTGT duoc khau trir 3. Xuat kho cong cu, dung cu dung cho san xuat kinh doanh - Phuang plidp phan bd 1 ldn: No TK 627 (6273) - Chi phi san xuat chung No TK 641 (6413) - Chi phi ban hang No TK 642 (6423) - Chi phi quan ly doanh nghiep Co TK 153 (1531, 1532) - Cong cu, dung cu - Phuang phap phan b d 2 ldn: 65 + Khi xuat kho cong cu, dung cu ghi: No TK 242 - Chi phi tra trudc dai han Co TK 153 - Cong cu, dung cu + D6ng thdi, tien hanh phan bo lan dau (bang 50% gia trj cong cu, dung cu xuat dung) vao chi phi san xuat kinh doanh: No TK 627 (6273) - Chi phi san xuat chung NoTK 641 (6413) - Chi phi ban hang No TK 642 (6423) - Chi phi quan ly doanh nghiep Co TK 242 - Chi phi tra trudc dai han Khi bao hong, mat hoac het thdi han su dung theo quy dinh, ke toan tien hanh phan bo not gia tri cdn lai cua cong cu, dung cu vao chi phi san xuat kinh doanh theo cong thuc: Gia mua ghi tren hoa don 2 thu hoi (neu co) Va ghi so: No TK 152 - Nguyen lieu, vat lieu (gia tri phe lieu thu hoi) NoTK 1388 (sd phai thu cua ngudi chiu trach nhiem boi thudng) No TK 627, 641, 642 (gia tri phan bd lan 2 vao chi phi san xuat kinh doanh) Co TK 242 (gia tri phan bo lan 2) - Phuong phap phan bd nhieu lan: + Khi xuat kho cong cu, dung cu dung cho san xuat kinh doanh. ghi: No TK 242 - Chi phi tra trudc dai han Co TK 153 - Cong cu. dung cu + Sd lan phan bo duoc xac dinh can cu vao gia tri cong cu, dung cu xuat dung va thdi gian sir dung. Khi phan bo gia tri cong cu, dung cu vao chi phi san xuat kinh doanh. ghi: NoTK 627, 641, 642 (gia trj phan bo 1 lan) Co TK 242 - Chi phi tra trudc dai han 66 Gia tri phan bd 1 l£n dirge tmh theo c6ng thiic sau: Gia tri cong cu. dung _ Gia trj thuc te cong cu. dung cu xuat dung cu phan bo moi lan So lan phan bo + Khi bao hong, mat hoac het thdi han sir dung, ke toan phan bo not gia trj cdn lai vao chi phi lien quan sau khi tri* di gia trj thu hoi va gia trj phai boi thudng: Ng TK 152 - Nguyen lieu, vat lieu (gia trj thu hdi) N gTK 138 (1388) - Phai thu khac (gia trj phai boi thudng) Ng TK 627, 641, 642 (gia trj phan bd not vao chi phi) Co TK 242 - Chi phi tra trudc dai han 4. Mua cong cu, dung cu v i dung ngay cho san xuat kinh doanh. khong nhap kho, phan bd vao chi phi mot ky: NgTK 627. 641,642 Ng TK 133 - Thue GTGT dugc khau trir Co TK 111, 112, 331 (tong gia thanh toan) Neu cong cu, dung cu mua ve dung ngay cho san xuat kinh doanh khong nhap kho co gia trj ldn phai phan bd vao chi phi nhieu ky thi ghi gia trj cong cu. dung cu vao ben Ng TK 242 va se phan bd cho tung lan nhu trudng hgp (3). Vi du: Ngay 15/08/N, doanh nghiep ti'nh thue GTGT theo phuong phap khau tru mua cong cu, dung cu ve dung cho bo phan kinh doanh buong ngu (hoa don GTGT sd 10): Trj gia mua chua co thue GTGT 14.000.OOOd. thue GTGT 10%. thanh toan bang ti£n mat (phieu chi sd 04). Du kien phan bd vao chi phi kinh doanh lam 7 thang. Ke toan djnh khoan nhu sau: NgTK 242 14.000.000. N gTK 133 (1331) 1.400.000. Co TK 111 15.400.000. Dinh ki. phan bd gia trj cong cu, dung cu vao chi phi kinh doanh: Ng TK 627 (6273) 2.000.000. Co TK 242 2.000.000. 67 5. Doi vdi bao bi luan chuyen: + Khi xuat dung, phan anh toan bo gia tri xuat dung: No TK 142 (1421) - Chi phi tra truoc Co TK 153 (1532) - Cong cu, dung cu + Phan bo gia tri hao mon vao chi phi cua ki su dung: NoTK 152 - Nguyen lieu, vat lieu (tmh vao gia tri vat lieu mua ngoai) No TK 641 - Chi phi ban hang Co TK 142 (1421) - Chi phi tra truoc + Thu hoi bao bi luan chuyen nhap kho: N oTK 153 (1532) - Cong cu, dung cu (gia tri con lai) Co TK 142 (1421) - Chi phi tra trudc 6. Doi voi cong cu, dung cu cho thue: + Khi xuat kho cho thue: No TK 142 (1421) - Chi phi tra trudc Co TK 153 (1533) - Cong cu, dung cu + Tmh gia tri hao mon do dung cho thue vao chi phi: No TK 627 - Chi phi san xuat chung (ddi vdi don vi chuyen cho thue tai san) No TK 635 - Chi phi tai chmh (ddi vdi don vi khong chuyen cho thue tai san) Co TK 142 (1421) - Chi phi tra trudc + Phan anh thu nhap cho thue do dung: NoTK 111, 112, 131 Co TK 511 - Doanh thu ban hang va cung cap dich vu (don vi chuyen cho thue tai san) Co TK 515 - Doanh thu hoat dong tai chmh (don vi khong chuyen cho thue tai san) Co TK 333 (3331 1)- Thue va cac khoan phai nop Nha nude + Nhan lai cong cu, dung cu cho thue: No TK 153 (1533) - Cong cu, dung cu (gia tri cdn lai) Co TK 142 (1421) - Chi phi tra trudc 68 2.3.2. Tru&ng hop doanh nghiep hach toan hang ton kho theo phuang phap kiem ke dinh ki 1. Dau ki, ke toan ket chuyen tri gia thuc te cong cu, dung cu ton kho dau ki: No TK 611 - Mua hang Co TK 153 - Cong cu, dung cu 2. Khi xuat dung cong cu, dung cu: N oTK 627, 641, 642 (phan bd 1 lan) No TK 242 - Chi phi tra truoc dai han (phan bd nhieu lan) Co TK 611 - Mua hang 3. Cuoi ki ke toan, can cu vao ket qua kiem ke, xac dinh tri gia cong cu, dung cu thuc te' ton kho dau ki: No TK 153 - Cong cu, dung cu Co TK 611 - Mua hang 2.4. Vi du Khach san X tinh thue GTGT theo phuong phap khau trir, thang 8/N co tai lieu sau: 1. Mua cong cu, dung cu ve nhap kho tri gia chua co thue GTGT 20.000.000d, thue GTGT 10%, thanh toan bang chuyen khoan qua ngan hang. NoTK 153 (1531) 20.000.000. NoTK 133 (1331) 2.000.000. Co TK 112 22.000.000. 2. Mua cong cu, dung cu ve dung cho bo phan kinh doanh buong ngu (hoa don GTGT sd 10): Tri gia mua chua co thue GTGT 14.000.OOOd, thue GTGT 10%, thanh toan bang ti6n mat (phieu chi so 04). Du kien phan bd vao chi phi kinh doanh lam 7 thang. Ke toan dinh khoan nhu sau: NoTK 242 14.000.000. NoTK 133 (1331) 1.400.000. Co TK 111 15.400.000. 69 Dinh ki, phan bo gia tri c6ng cu, dung cu vao chi phi kinh doanh: No TK 627 (6273) 2.000.000. Co TK 242 2.000.000. 3. Xuat kho cong cu, dung cu sir dung cho cac phong ngu tri gia 120.000.000d, dir kien phan bo vao chi phi 24 thang. Ke toan dinh khoan: NoTK 242 120.000.000. Co TK 153 (1531) 120.000.000. Phan bo vao chi phi ki nay: No TK 627 (6273) 5000.000. Co TK 242 5.000.000. 4. Xuat dung cong cu, dung cu tri gia 3.000.000d cho bo phan quan ly doanh nghiep (loai phan bo 1 lan vao chi phi). Ke toan ghi so: NoTK 642 3.000.000. Co TK 153 (1531) 3.000.000. 5. Bo phan kinh doanh buong ngu bao hong mot so cong cu, dung cu tri gia xuat dung 40.000.000d, da phan bo vao chi phi 8 ki (du kien phan b6 vao chi phi 10 ki). Ke toan ghi so: No TK 627 (6273) 8.000.000. Co TK 242 8.000.000. Cau hoi on tap chi/Ong 2 1/ Hay trinh bay khai niem, dac diem cua nguyen lieu, vat lieu? Phan loai nguyen lieu, vat lieu. 2/ Hay trinh bay khai niem, dac diem cua cong cu, dung cu? Phan loai cong cu, dung cu. 3/ Hay trinh bay cong dung, ket cau va noi dung ghi chep cua tai khoan 152, 153? 4/ Phirong phap tinh gia nguyen lieu, vat lieu va cong cu, dung cu? 70 Chtfdng 3 Kfi t o An ti^n l u o n g v A cAc k h o An tr ich THEO LUONG Muc tieu - Hieu dupe quy tien li/ang, thanh phan quy tien luong, quy bao hiem xa hoi, quy bao hiem y te. Hieu phuong phap hach toan tien luong va cac khoan trich theo luong. - Biet cach tinh tien luong phai tra cong nhan vien va cac khoan trich theo luong. Hach toan dupe tien luong va cac khoan trich theo luong vao cac tai khoan thich hop. - Tinh toan chinh xac, kjp thoi tien luong phai tra nguoi lao dong. Tinh va nop kjp thoi, chinh xac cac quy bao hiem xa hoi, bao hiem y te, kinh phi' cong doan. Chi luong dung han va day du. I. NHUNG VAN Dfi CHUNG \ £ KE TOAN TI^N LUONG VA CAC KHOAN TRICH THEO LUONG 1. Khai niem va ban chat kinh te cua tien luting Qua trinh san xuat la qua trinh ket hop dong thoi cung la qua trinh tieu hao cac yeu to lao dong, ddi tuong lao dong va tu lieu lao dong. Trong dd lao dong bao gom lao dong chan tay va lao dong tri oc cua con ngudi sir dung cac tu lieu lao dong nham tac dong, bien ddi cac ddi tuong lao dong thanh cac san pham co l'ch phuc vu cho nhu cau sinh hoat cua minh. De dam bao tien hanh lien tuc qua trinh tai san xuat, trudc het can phai dam bao tai san xuat sue lao dong, nghla la sue lao dong cua con ngudi bo ra phai duoc bu dap dudi dang thu lao lao dong. Tien luong chinh la phan thu lao lao dong duoc bieu hien bang tien ma doanh nghiep tra cho ngudi lao dong can cu vao thdi gian. khoi luong va chat luong lao dong cua ho. Ve ban chat, tien luong chmh la bieu hien bang tien cua gia ca sue lao dong. Mat khac, tien luong cdn la don baiy kinh te de’ khuyen khfch ngudi lao dong tang nang suat lao dong vdi chat lirgng ngay cang tot han. 71 2. Quy tien lircJng, thanh phan quy tien li/dng va cac hinh thurc tien li/dng 2.1. Quy tien lucmg Quy ti6n lirang cua doanh nghiep la toan bo tien luong ma doanh nghiep tra cho tat ca lao dong thuoc doanh nghiep quan ly. 2.2. Thanh phan quy tien luong Ti6n luong duoc chia thanh hai loai la tien luong lao dong true tiep va tien luong lao dong gian tiep, trong do chi tiet theo tien luong chinh va ti6n luong phu. Tien luong chmh: La tien luong tra cho nguai lao dong trong thoi gian thuc te lam viec, bao gom tien luong tra theo cap bac, muc luong chuc vu da dupe nha nude quy dinh va cac khoan phu cap kern theo nhu phu cap trach nhiem, phu cap lam dem, lam them gid, phu cap doc hai... Tien luong phu: La tien luong tra cho nguai lao dong trong thoi gian thuc te khong lam viec nhung duoc che do quy dinh nhu nghi phep, nghi 1£. tet, hoi hop, hoc tap, nghi vi ngtrng san xuat... 2.3. Cac hinh thuc tien luong - Hinh thuc tien luong thoi gian: La hinh thuc tien luong tmh theo thoi gian lam viec, cap bac ki thuat, thang luong va bac luong cua nguai lao dong. Theo hinh thuc nay tien luong phai tra duoc tmh bang: Thdi gian lam viec x Muc luong thdi gian. Tien luong thdi gian co the chia ra: + Tien luong thang: La tien luong tra co dinh hang thang tren co sd hap dong lao dong. + Tien luong tuan: La tien luong tra cho mot tuan lam viec, duoc xac dinh nhu sau: Tien luong tuan = T' ^n t h ^ng x 12 thang 52 tuan & + Tien luong ngay: La tien luong tra cho mot ngay lam viec va duoc xac dinh bang cach lay tien luong thang chia cho 22 ngay. + Tien luong gid: La tien luong tra cho mot gid lam viec va duoc xac dinh 72 bang cach lay ti£n lirang ngay chia cho so gid tieu chuain theo quy dinh cua luat lao dong (khong qua 8 gid/ngay). - Hinh thuc tien luong theo san pham. La hinh thuc tra luong cho ngudi lao dong can cu vao chat luong, so luong san pham da hoan thanh. Ti£n luong san pham thudng co cac hinh thurc khac nhau nhu: + Tien luong san pham true tiep: Ap dung cho ngudi lao dong true tiep san xuat san phaim. + Tien luong san phaim gian tiep: Ap dung ddi vdi ngudi lao dong gian tiep phuc vu san xuat san pham. + Tien luong tra theo san pham co thudng. + Tien luong san phaim tmh theo don gia luong san phaim tang dan theo muc do hoan thanh vuot muc khoi luong san pham duoc goi la tien luong san phaim luy tien. + Tien luong san phaim tmh theo khoi luong cong viec, san phaim giao khoan duoc goi la tien luong san phaim khoan. Hinh thuc tien luong san phaim co nhieu uu diem gdn chat che tien luong vdi ket qua lao dong va chat lugng san phaim, dam bao dugc nguyen tac phan phoi theo sd lugng va chat lugng lao dong. 3. Quy bao hiem xa hoi, bao hiem y te va kinh phi cong doan - Quy bao hiem xa hoi (BHXH): Quy BHXH dugc hinh thanh bang cach trich theo ti le quy dinh tren tdng so quy tien luong co ban va cac khoan phu cap (nhu phu cap chuc vu. phu cap khu virc...) cua cong nhan vien chuc thuc te phai tra trong thang. Theo che do hien hanh: ti le trich quy BHXH la 20%, trong dd 15% do don vi sir dung lao dong nop dugc tmh vao chi phi kinh doanh, 5% cdn lai do ngudi lao dong dong gop va dugc trir vao luong trong thang. QuT BHXH dugc chi tieu cho cac trudng hgp: ngudi lao dong dm dau, thai san. tai nan lao dong, benh nghe nghiep, hiru tri, tir tuat... Quy nay do co quan BHXH quan ly va chi tra. - Quy bao hiem y te (BHYT): Dugc sir dung de chi tra cac khoan tien kham chira benh. thuoc chira benh, tien vien phi... cho ngudi lao dong trong thdi gian dm dau sinh de... Quy BHYT dugc hinh thanh bang cach trich theo ty le quy 73 dinh tren tong quy tien luong co ban va cac khoan phu cap cua cong nhan vidn thuc te phai tra trong thang. Ti le trich quy BHYT hien hanh la 3%, trong do 2% tmh vao chi phi kinh doanh va 1% trir vao thu nhap cua ngudi lao dong. - Kinh phi cong doan (KPCD): Duoc su dung de chi tieu cho hoat dong cua to chtic cong doan. Quy nay duoc hinh thanh do viec trich lap theo mot ti le quy dinh tren tong quy tien luong co ban va cac khoan phu cap cua cong nh&n vien thuc te phai tra trong thang. Ti le trich lap kinh phi cong doan la 2% va duoc tmh vao chi phi kinh doanh. II. Kfi TOAN TlfiN LUONG VA CAC KHOAN TRICH THEO LUONG 1. Churng tCr ke toan Bang chain cong. Phieu xac nhan san pham hoac cong viec hoan thanh. Bang thanh toan tien luong. Phieu bao lam them gid. Phieu nghi hudng BHXH. Bang thanh toan bao hiem xa hoi. 2. Tai khoan sur dung TK 334 “Phai tra cong nhan vien” Cong dung: Tai khoan nay dung de ghi chep phan anh cac khoan thanh toan vdi cong nhan vien cua doanh nghiep ve tien luong, tien cong, tro cap bao hiem xa hoi. tien thudng va cac khoan khac thuoc ve thu nhap cua cong nhan vien. Ket can va noi dung ghi chep: Ben No: Cac khoan tien luong, tien cong, ti£n thudng, bao hiem xa hoi va cac khoan khac da tra, ung cho cong nhan vien. Cac khoan khau trir vao tien luong tien cong cua cong nhan vien. Ben Co: Cac khoan tien luong, tien cong, tien thudng, bao hiem xa hoi va cac khoan khac phai tra cho cong nhan vien. 74 So du ben Co: Cac khoan tien luong tien, cong tien, thirong va cac khoan khac con phai tra cho cong nhan vien. Tai khoan 338 “Phai tra, phai nop khac” Cong dung: Tai khoan nay dung de ghi chep phan anh tinh hinh thanh toan cac khoan phai tra, phai nop ngoai noi dung da phan anh o cac tai khoan tir tai khoan 331 den tai khoan 336. Ket can va noi dung ghi chep: Ben No: BHXH phai tra cho cong nhan vien. KPCD chi tai doanh nghiep. So KPCD, BHXH, BHYT da nop cho co quan quan ly cap tren. Xu If gia tri tai san thira. Cac khoan da tra, da nop khac Ben Co: Trich BHXH, BHYT, KPCD theo ti le quy dinh. BHXH vuot chi duoc cap bu. Gia tri tai san thua cho xu If. Phan anh doanh thu nhan trudc cua khach hang. Cac khoan phai nop, phai tra khac phat sinh trong ki. Sd du ben Co: Phan anh so tien con phai tra, phai nop hay gia tri tai san thira chua xir If cuoi ki. TK 338 co 6 TK cap 2. TK 3381 - Tai san thua cho xir If TK 3382 - Kinh phi cong doan TK 3383 - Bao hiem xa hoi TK 3384 - Bao hiem y te 75 TK 3387 - Doanh thu nhan trudc TK 3388 - Phai tra phai nop khac 3. Phifdng phap hach toan 1. Hang thang tinh tien luong phai tra cho cong nhan vien va phan bo cho cac doi tuong sir dung: NoTK 622 - Chi phi nhan cong true tiep No TK 627 (6271) - Chi phi san xuat chung No TK 641 (6411) - Chi phi ban hang No TK 642 (6421) - Chi phi quan ly doanh nghiep Co TK 334 - Phai tra cong nhan vien 2. So tien thudng phai tra cho cong nhan vien tu quy khen thudng: No TK 431 - Quy khen thudng phuc loi Co TK 334 - Phai tra cong nhan vien 3. Hang thang trich BHXH, BHYT va KPCD theo ti le quy dinh: NoTK 622 - Chi phi nhan cong true tiep (19%) NoTK 627 (6271) - Chi phi san xuat chung (19%) No TK 641 (6411) - Chi phi ban hang (19%) No TK 642 (6421) - Chi phi quan ly doanh nghiep (19%) No TK 334 - Phai tra cong nhan vien (6%) Co TK 338 - Phai tra, phai nop khac (25%) - TK 3382 (2%) - TK 3383 (20%) - TK 3384 (3%) 4. Sd BHXH phai tra true tiep cho ngudi lao dong (dm dau, thai san. tai nan lao dong): NoTK 338 (3383)-BHXH Co TK 334 - Phai tra cong nhan vien 5. Cac khoan khau trir vao luong cua cong nhan vien: 76 Ng TK 334 - Phai tra cong nhan vien Co TK 141 - Tam ung Co TK 333 (3338) - Thue va cac khoan phai nop Nha nude Co TK 138 (1388) - Phai thu khac Co TK 338 - Phai tra phai nop khac 6. Khi thanh toan tien luong, tien cong, BHXH, ti£n thudng cho cong nhan vien: Ng TK 334 - Phai tra cong nhan vien Co TK 111 - Tien mat 7. Nop BHXH, BHYT, KPCD cho co quan quan ly quy: Ng TK 3382 - KPCD(1%) NgTK 3383 -BHXH (17%) NgTK 3384 - BHYT (3%) Co TK 111, 112 8. Chi tieu kinh phi cong doan tai doanh nghiep: Ng TK 338 (3382) - Phai tra, phai nop khac Co TK 111, 112 9. Cuoi ki, ke toan ket chuyen sd tien luong cua ngudi lao dong di vang chua linh: Ng TK 334 - Phai tra cong nhan vien Co TK 338 (3388) - Phai tra, phai nop khac 10. Trudng hgp sd da tra da nop ve BHXH, KPCD ke’ ca sd vugt chi ldn hon so phai tra phai nop khi dugc cap bu: Ng TK 111 - Tien mat Ng TK 112 - Tien gui ngan hang Co TK 338(3382. 3383) - Phai tra, phai nop khac 4. Vi du Tai doanh nghiep X. thang 10/N co tai lieu nhu sau (don vi tmh: dong): I. Tien luong cdn ng cong nhan vien dau thang: 50.000.000. 77 II. Cac nghiep vu phat sinh trong thang: 1. Tmh luong phai tra cong nhan vien trong thang 70.000.000. trong do: - Cong nhan true tiep san xuat: 40.000.000. - Nhan vien quan ly phan xudng san xuat: 20.000.000. - Can bo quan ly doanh nghiep: 10.000.000. 2. Trich KPCD, BHXH, BHYT theo ti le quy dinh. 3. Tmh tien thudng phai tra cho cong nhan vien 12.000.000. 4. Tmh tro cap nghi dm cho cong nhan vien 3.200.000. 5. Cac khoan khau trir vao luong cua cong nhan vien: - Khau tru tien tarn ung khong chi het 1.300.000. - Khau tru tien boi thudng vat chat cua cong nhan vien 300.000. 6. Nop KPCD, BHXH, BHYT theo ti le quy dinh Mng tien mat. 7. Rut tien gui ngan hang ve nhap quy tien mat 160.000.000. Sau dd quy da chi cac khoan sau day: - Chi luong cho cong nhan vien theo bang luong thang nay va tien luong cdn no thang trudc. - Chi hieu hi 300.000. - Chi tien thudng va tro cap BHXH. Yeu cau: Lap dinh khoan ke toan cac nghiep vu kinh te phat sinh. Md va ghi chep vao TK 334. Bai giai: 1. Tinh luong phai tra CNV: NoTK 622 40.000.000. NoTK 627(6271) NoTK 642 (6421) Co TK 334 20.000.000. 10.000.000. 70.000.000. 2. Trich KPCD, BHXH, BHYT: 78 Ng TK 622 7.600.000. NgTK 627(6271) 3.800.000. NgTK 642 (6421) 1.900.000. NgTK 334 4.200.000. Co TK 338 17.500.000. - TK 3382 1.400.000. - TK 3383 14.000.000. - TK 3384 2.100.000. 3. Tmh tien thuang: Ng TK 431 (4311) 12.000.000. Co TK 334 12.000.000. 4. Tmh trg cap BHXH: NgTK 338 (3383) 3.200.000. Co TK 334 3.200.000. 5. Cac khoan khau tru luong: NgTK 334 1.600.000. Co TK 141 1.300.000. Co TK 138 (1388) 300.000. 6. Nop KPCD. BHXH. BHYT: NgTK 3382 700.000. NgTK 3383 11.900.000. NgTK 3384 2.100.000. Co TK 1111 14.700.000. 7. Rut TGNH nhap quy tien mat: N gTK 1111 170.000.000. Co TK 1121 170.000.000. Chi luong: NgTK 334 115.800.000. Co TK 1111 115.800.000. 79