🔙 Quay lại trang tải sách pdf ebook Nguyên lý kế toán Mỹ
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Nhóm Zalo
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* B A N TH6 N G KE
N H A XU A T
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NGUYEN LY KE TO AN MY
D A N G KIM CLfO N G
NGUYfiN LY NHA XIIAT BAN THfiNB KE
JLdi qi&i thieu
Trong kinh doanh, khau ke toan nim vai tro cot yeu giup cho cac nha kinh doanh, quan ly ndm ro dUdc thuc chat qua trinh kinh doanh bang cac so lieu cu the, chinh xac, ro rang khach quan va khoa hoc.
Dat nude ta ngay cang thay doi va phat trien theo nen kinh te nhieu thanh phan. He thong ke toan nadc ta da di/Oc thay doi nhieu Ian. Cung vdi viec ra ddi ngay cang nhieu cac cong ty co phan, cac cong ty TNHH, cac tap doan kinh te, viec hoa nhap nen kinh te ni/dc nha vao nen kinh te the giofi, dac biet la Viet Nam dang gia nhap thi tri/dng chL/ng khoan toan cau v.v..., doi hoi he thong ke toan phai dap tfng kip vdi nhQng thay ddi hien nay.
NhSm dap ufng nhu cau tim hieu, tham khao va hoc tap nhufng he thong ke toan tien tien tren the gicfi. Qua nghien cufu va i^ng dung thi/c te. chung toi nhan thay ke toan My la he thong ke toan khoa hoc, difdc stf dung rong khip tren The gicd.
Nha xuat ban Thong Ke lien ket vdi Nha sach Kinh te gidi thieu quyen sach "NGUYEN LY KE TOAN MY" do tac gia DANG KIM ClJONG bien dich.
Quyen sach trinh bay va he thong hoan chfnh ly thuyet mon hoc ke toan dacic li/u hanh va giang day tai cac tri/dng Dai hoc va Trung hoc chuyen nghiep d My. Noi dung quyen sach de cap den 6 van de chu yeu:
1. Tong quan ve ke toan
2. Bao cao ke toan
3. Qua trinh thu thap ghi chep so lieu
4. Do luting thu nhap doanh nghiep
5. Bang tinh nhap va qua trinh khoa so tai khoan
6. Ke toan & cac cong ty thifong mai va he thong kiem soat noi ho
Hy vong quyen sach se giup fc h cho cac nha doanh nghiep, cac can bo, nhan vien nganh ke toan, cac nha khoa hoc, cac ban doc gan xa co difdc tai lieu nghien cUu, hoc tap bo ich, bo sung nhifng kien thuc quan trpng va ap dung trong cong viec kinh doanh
NHA XUAT BAN THONG KE
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TONG QUAN VE KE TOAN
KE TOAN LA GI?
Nam 1941, Vien Ke toan cong chufng Hoa ky (AICPA) dinh nghia ke toan la:
“Nghe thuat ghi chep, phan loai va tong hap mot each co y nghia va diiai hinli thilc bdng tien cac nghiep vu kinh te pliat sink, cac sU kien ma it nhieu co lien quan den tai chinh. va dien giai qua trinh ghi chep nay”
Nam 1970, Vien Ke toan cong chtifng Hoa ky bo sung them nhiem vu cua ke toan la:
“Cung cap thong tin dinh liiqng, chii yeu mang tinh chat tai chinh, ve cac dan vi kinh te liach toan doc lap nhdm lid trq qua trinh ra cac quyet dinh kinh te”.
Ke toan thifcmg di/oc goi la ‘ngon nguf kinh doanh’. NhCfng ngUofi trong the gidi kinh doanh - chu sor hufu, nha quan ly, chii ngan hang, nha moi gidri chiifng khoan, nha dau tif - tat ca deu stir dung cac thuat ngOf va khai niem ke toan de mo ta cac nguon life va cac hoat dong cua tting doanh nghiep.
Muc dich va ban chat cua thong tin ke toan
Muc dich cua ke toan 1^ cung cap thong tin tai chinh ve mot thi/c the kinh te. Cac nh^i quan tri can thong tin ke toan
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de ra quyet dinh lap ke hoach va kiem tra cac hoat dong cua to chufc. Nhufng ngufri a ben ngoai - chu so hufu. chu no. nha dau tu1 tiem nang, chinh phu va cong chung - la nhirng ngi/cfi cung cap tien cho doanh nghiep hoSc co mot so lqi ich khac trong doanh nghiep, ho se sir dung thong tin ke toan de danh gia tinh trang tai chinh va ket qua hoat dong kinh doanh. Viec xay di/ng va truyen dat nhufng thong tin nay chinh la vai tro cua he thong ke toan trong to chufc.
Thiet ke thong tin ke toan
Mot he thong ke toan bao gom cac phi/r/ng phap, thu tuc, va cong cu ma to chufc suf dung de theo doi cac hoat dong tai chinh va de tong hop cac hoat dong nay theo cach hufu dung cho nhOng ngtfori stf dung de ra quyet dinh kinh doanh. Be hoan thanh cac muc tieu nay, mot he thong ke toan co the suf dung cac may vi tinh cung nhii so sach, bao cao viet tay. Tuy nhien, du he thong ke toan don gian hay phufc tap thi qua trinh thiet ke thong tin ke toan cung bao gom 3 bifdc:
BiCcfc 1 - Ghi so hoq.t dong tai chinh: Chufc nang dau tien cua He thong ke toan la de xay di/ng mot qua trinh ghi so co he thong cac nghiep vu kinh te phat sinh hang ngay theo don vi tien te. Thi du, hang hoa va dich vu di/gc mua va bdn, tin dung danh cho khach hang, ncr ph£t sinh, va tien mat thu daoc va chi ra. Cac giao dich nay thiicrng la cac nghiep vu kinh te co the dUcfc do lifting va dien dat bkng tien, va phai duoc ghi vao so sach ke toan.
Qua trinh ghi so mot giao dich co the difcfc thiic hien bang nhieu cach, thi du viet tay, nhap vao may vi tinh, ho$c ghi bang cach scan ma gia hang.
Di nhien, khong phai tat ca cac nghiep vu kinh te deu co the do ltfcrng va mo ta bang tien. Do d6, chung ta khong th£ ghi vao so sach ke toan nhtifng si/ kien nha sir qua dcri cua mot uy vien dieu hanh cao cap hay mot cuoc dinh cong cua cong nhan.
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Bitcfc 2 - Phan loai dH lieu: So liicmg hoat dong kinh te cua mot doanh nghiep rat nhieu va rat da dang. Do vay, de cac duf lieu nay hufu ich cho ngi/di sd dung can phan loai thanh cac nhom. Thi du, viec nhom cac giao dich nay lai vdi nhau theo tien mat thu di/Oc hay chi ra la mot bade hap ly cho qua trinh xay diing thong tin hufu dung ve tinh trang tien mat cua doanh nghiep.
Btfdc 3 - Tong hctp dii! li$u. De hufu dung cho nhufng ngifdi ra quyet dinh, dCf lieu ke toan phai diioc tong hop. Thi du, mot danh sach liet ke day du tat ca cac giao dich ban hang cua mot cong ty nhii Sears se qua dai cho bat ky ai muon doc. Nhan vien co trach nhiem tong hop thong tin ban hang theo san pham. Quan ly cda hang se tong hop thong tin ban hang theo bo phan va Ban quan ly cap cao cua Sears se tong hefp thong tin ban hang theo cda hang. Nhufng ngiidi d ben ngoai, nhu co dong va chu ncf, chSc chan muon co thong tin ban hang the hien bang mot con so doanh thu duy nhat, trinh bay tong doanh thu cua toan bo cong ty.
Ba bi/dc tren - ghi so, phan loai, tong hop - la cac phitong tien de thiet ke thong tin ke toan. Tuy nhien, qua trinh ke toan con nhieu hon la chi thiet ke thong tin. Qua trinh nay cung bao gom truyen dat thong tin cho nhufng ngi/tii co quan tam va dien giai thong tin de giup thi/c hien cac quyet dinh cu the.
NHIEM VU CUA NHAN VIEN KE TOAN
Rat nhieu ngifdi nham lan ke toan vdi ghi chep so lieu va nghi rang chung la mot. Thiic te, ghi chep so lieu chi la mot phan cua ke toan, phan thiTc hien ghi chep lai cac nghiep vu kinh te phat sinh. Ke toan bao gom nhieu horn the. Nhan vien ke toan phai co kha nang thiet ke he thong thong tin ke toan, thu thap, ghi chep so lieu cua c£c mat hoat dong cua to chufc, phan tich va dien giai thanh thong tin ke toan hCJu ich,
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cung cap cho ngitoi co nhu cau suf dung.
Cac nhan vien ke toan diiOc tuyen dung vao ba linh vuc (1; ke toan cong, (2) ke toan tu nhan va (3) ke Loan Nha nude.
Ke toan cong (Public Accounting)
Cac to chufc ke toan cong la cac to chufc cung cap cac loai dich vu khac nhau cho cong chung. Cac to chtfc nay co the co quy mo tu' mot ngifdi den nhufng to chtfc rat ldn. da quoc gia vdi hang ngan ke toan vien chuyen nghiep.
Hau het nhan sir trong to chufc ke toan cong la cac ke toan vien cong chufng (chartered accountant). Cac to chufc ke toan cong thifdng cung cap cac dich vu kiem toan. dich vu khai thue thu nhap, ti/ van quan ly, va cac dich vu cho doanh nghiep nho.
Kiem toan (Auditing)
Dich vu chu yeu ma cac nhan vien ke toan cong cung cap la kiem toan. Ngan hang thtfdng doi hoi kiem toan doi vdi cac bao cao tai chinh cua cac cong ty co yeu cau vay no. Ngoai ra. bao cao tai diinh cua nhufng cong ty co tham gia thi tri/dng chufng khoan cung phai diicfc kiem toan. Sau do, kiem toan phai di/oc dinh ky thifc hien neu qua trinh trao ddi chdng khoan van tiep tuc dien ra.
Muc dich cua kiem toan la lam tang them do tin tifdng doi vdi cac bao cao tai chinh cua mot cong ty. Trong qua trinh kiem toan, kiem toan vien xem xet mot cach can than cac bao cao tai chinh cua cong ty va ccf sd so lieu ke toan de lap cac bao cao tai chinh. Khi kiem tra, kiem toan vien se xac dinh cac bao cao co phan anh trung thiic tinh trang tai chinh va ket qua hoat dong san xuat kinh doanh cua cong ty hay khong, co phu hcfp vdi nguyen tac ke toan chung hay khong. Sau do, kiem toan vien lap bao cao trinh bay quan diem cua ho ve cac bao cao tai chinh da dircfc kiem toan. Bao cao cua
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kiem Loan vien se ducfc cong bo cung vdfi bao cao tai chinh da kiem Loan
Dich vu tu: van quan ly (Management advisory services)
Ngoai viec cung cap dich vu kiem Loan, ke Loan vien cong con cung cap cac dich vu tu van quan ly. Qua kiem toan. ke toan vien co mot hieu biet sau s&c ve ke toan va qua trinh hoat dong cua cong Ly duoc kiem Loan. Do vav. ke Loan vien co dieu kien Lol de dua ra cac khuyen cao mang Linh cach xay dung nhSm cai tien cac phuong phap hoat dong cua cong ty. Cong ty xem nhufng khuyen cao nay nhu mot, loai san pham phu hufu dung cua viec kiem toan. Ngoai ra, cong ty cung Lhudng nhd cac ke toan vien cong giup ho dieu tra them nhSm muc dich xac dinh cach cai tien hoat dong cua cong ty. Nhufng cuoc dieu tra nghien cufu them va nhufng khuyen cao do ke toan vien thuc hien chinh la hoaL dong cung cap dich vu tuf van quan ly
Dich vu tu van quan ly thuc hien nhufng cong viec nhu Lhiet ke, xay dung va cai tien he thong ke Loan chung cua cong ty khach hang va cac he thong thong tin lien quan co the co trong qua trinh quan ly cong ty. Dich vu tu van quan ly cung bao gom ca viec chon lua may tinh thich hop, xay diing ph^n mem va lap chiiong trinh can thiet de xuf ly mot cach hieu qua nhat thong tin diitfc nhap vao. Ngoai ra, dich vu nay cung gom ca viec lap ke hoach tai chinh, dii toan, tien doan va kiem tra t6n kho.
Dich vu khai thue thu nhap (Income tax services)
Ngay nay, vdi cac luat thue da dang va cac mufc thue suat cao, nen co rat it quyet dinh kinh doanh quan trong ditoc lap ma khong can quan tam nghien cufu den anh hiicfng cua thue. Ke toan vien cong, vdi kien thufc da di/cfc dao tao va kinh nghiem cua ho, se cung cap dich vu can thiet trong linh vac nay. Dich vu ta van thue khong chi giup cho viec lap va dien
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cac phieu tinh thue ma con cho nhufng ldi khuyen cao ve cach tinh nhu the nao de co mufc thue thap nhat.
Dich vu cho doanh nghiep nho (small business services)
Hau het to chufc ke toan cong cung cap cac loai dich vu dac biet phu hcfp vdi nhu cau cua cac doanh nghiep nho. Nhufng dich vu nay gom hoan thanh cac bao cao tai chinh hang thang, lap da toan. dif bao cho cac hoat dong trong tufong lai. ho tro khach hang trong viec thue miidn nhan vien ke toan hoSc trong viec vay no ngan hang.
Ke toan ta nhan (Private accouting)
Ke toan vien lam viec trong cac doanh nghiep ta nhan daoc goi la nhan vien ke toan ta nhan. Mot doanh nghiep nho co the chi co mot ke toan vien hoSc chi daa vao cac dich vu cua ke toan vien cong va khong co ke toan vien rieng. Ngacfc lai, vdi mot doanh nghiep ldn co mot phong ke toan gom nhieu nhan vien ke toan, va mot ke toan traong. Ke toan tradng la chac danh cua ngacfi lanh dao, dieu hanh phong ke toan, suf dung cac so lieu ke toan de kiem tra cac hoat dong cua doanh nghiep. Ke toan tradng cung la mot thanh vien cua Ban Quan ly cao cap, co trach nhiem dieu hanh doanh nghiep, xay dang muc tieu, va xem xet co dat daoc muc tieu hay khong.
Nhan vien ke toan trong mot doanh nghiep ta nhan. ldn hay nho, phai ghi so cac giao dich va soan thao cac bao cao tai chinh ta so sach ke toan. Trong pham vi ke toan tong hcfp co nhieu nhiem vu ke toan chuyen biet daoc xay dang, gom:
Thiet ke cac he thong ke toan (Design o f accounting system)
Du cac loai hinh kinh doanh dp dung chung cac nguven t£c ke toan ca ban. tOng doanh nghidp can mot he thong thong tin tai chinh thich hap rifcng bi§t. He thong nav gom
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cac mau, so sach, so tay hudng dan, so do, chifOng trinh may tinh, va cac bao cao de phu hop vdi cac nhu cau dac thu cua doanh nghiep. Viec thiet ke mot he thong ke toan va difa he thong do vao hoat dong cau thanh mot giai doan d&c biet cua
ke toan.
Ke toan chi phi (Cost accounting)
Ke toan chi phi thi/c hien nhiem vu xac dinh va kiem tra chi phi de giup nha quan ly quan ly chi phi. Ke toan chi phi thuc hien tinh toan chi phi san xuat san pham hoac dich vu cung cap, ho&c chi phi thuc hien mot chufc nang rieng biet nao do. Hieu biet ve chi phi va qua trinh kiem tra chi phi la rat quan trong doi vdi nha quan ly.
Dit toan (Budgeting)
Qua trinh xay difng cac ke hoach chinh thufc cho cac hoat dong trong tifong lai difcrc goi la dif toan. Muc dich cua viec du toan la cung cap cho nha quan ly sif hieu biet ro rang ve cac hoat dong can difpc thi/c hien va hoan thanh vi cac muc tieu cua doanh nghiep. Do do, sau khi ke hoach du toan co hieu lire, no la c&n cuf de danh gia ket qua thuc hien Cac doanh nghiep ldn co nhieu nhan vien chi chuyen thuc hien phan ke toan nay.
Kiem toan n$i b$ (Internal auditing)
Ngoai viec hang n&m thue cong ty kiem toan doc lap ben ngoai kiem toan. nhieu cong ty con to chufc mot dpi ngu kiem todn vien noi bo. Doi ngu nay co nhiem vu kiem tra so lieu va hirdrng d in thuc hien cac thu tuc cho tifng bo phan trong cong ty. Day la trach nhiem cua kiem toan noi bo nham dam bao cho cong tac ke toan va quan ly tuan thu hieu qua hoat dong cua tifng bo phan trong cong ty.
Ke toan thue thu nhap (Income tax accounting) Thue thu nhap cang ngay cang quan trong va viec xac
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dinh thu nhap chiu thue cang ngay cang phdc tap nen ca ke toan vien noi bo lan ke toan vien cong phai danh nhieu thoi gian cho viec khai bao thue. M3c du co nhieu cong ty chu yeu daa vao cac dich vu ke toan cong de khai thue, phan ldn cong ty van co bo phan khai thue cua cong ty.
Ke toan quan tri (management accounting)
He thong ke toan cung cap thong tin cho ca ben trong lan ben ngoai. Chufc nang bao cao ra ben ngoai da daoc de cap den d tren, chufc nang bao cao ben trong cua ke toan cung cap cho cac nha quan tri thong tin can thiet cho cac hoat dong hang ngay va cho ke hoach dai han. Viec xay dang cac loai thong tin phu hop vdi cac quyet dinh quan ly cu the va dien giai thong tin dutfc goi la ke toan quan tri.
Ke toan quan tri suf dung cac ky thuat cua ca ke toan chi phi va du bao de dat daoc muc tieu ho trp cac nha quan ly thiet ke cac ke hoach ngSn han va dai han, do ladng thanh cong trong viec thac thi cac ke hoach nay, nhan dien cac van de can sa quan tarn cua quan ly, va chon phaong an toi au.
Ke toan nha nvfdta (Governmental accounting)
Cac to chufc Nha nadc la nhufng to chac ldn va phufc tap, trong do ke toan cung co y nghia quan trong nha trong to chufc doanh nghiep. Cac vien chac Nha nadc phai daa tren so lieu do ke toan thu thap neu ho muon hoan thanh nhiem vu tot nhat. Ke toan vien co trach nhiem thu thap so lieu cho co quan dieu tra toi ac, nha Van phong dieu tra cua Lien bang thu dung ke toan vien de giup cho qua trinh phat hien gian lan. Hoac cac co quan cua Lien bang thu dung ke toan vien de giup cho qua trinh phat hien gian lan. Ho&c cac co quan cua Lien bang, Tieu bang cung suf dung rat nhieu ke toan vien de thac hien chufc n&ng cua minh.
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CAC NGUYEN TAC KE TOAN CHUNG D l/dC THLfA NHAN (Generally accepted accounting principles (GAAP)
Muon hieu thong tin tren cac bao cao ke toan, can co kien thufc ve cac nguyen tSc ke toan chung difpc thi/a nhan vi nhang nguyen tSc nay hudng dan viec thu thap va trinh bay so lieu ke toan tren cac bao cao do.
Cac nguyen t&c chung duoc thila nhan (GAAP) co the daoc mo ta la cac quy dinh chung daoc thi/a nhan trong cong tac ke toan ve dinh gia, ghi chep, bao cao cac hoat dong va cac noi dung co tinh chat tai chinh cua mot doanh nghiep. Cac nguyen tSc nay bao gom mot so laong cac khai niem, cac nguyen tSc va cac thu tuc tien hanh.
Cac nguyen t&c ke toan da dvtoc xay dtfng nhvtf the nao?
Cac nguyen t&c ke toan daoc thCia nhan khong phai la nhufng quy luat ta nhien nha cac qui luat luat vat ly hoac quy luat hoa hoc, ma chung la cac quy luat daoc con ngiidi qui dinh ra. Cac nguyen tSc nay dapc rut ra ta kinh nghiem va suy nghi cua cac thanh vien cua nghiep doan ke toan, cac doanh nghiep, cac ke toan vien co hoc vi, cac co quan Nha nadc va cdc nha dau ta.
Qua trinh xay dang cac nguyen tdc ke toan chung daoc thaa nhan d Hoa Ky lien quan chat che vdn qua trinh lap bao cao ke toan cho ben ngoai. Hinh 1-1 mo ta qua trinh xay dang cac nguyen tSc ke toan va lap cac bao cao ke toan.
Phia ben trai cua hinh 1-1 mo ta qua trinh xay dang cac nguyen tSc ke toan. Quoc hoi ban hanh Luat va Luat nay chi dao cho Uy ban giao dich chiifng khoan (Securities Exchange Commission (SEC)), cho phep Uy ban nay co quyen ban hanh cac thu tuc lap bao cao cua cdc cong ty. SEC thac hanh quyen han cua minh de xay dang c£c nguyen tSc ke toan, dadi sa
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giam sat cua Hoi dong tieu chuan ke toan tai chinh (Financial Accounting Standards Boars (FASB)). Hoi dong tieu chuan ke toan tai chinh hoat dong hoan toan doc lap, giU thai do vo tu va cong bo cac nguyen tac ke toan dupe thUa nhan chung.
Hinh 1 ■ 1 Qua trinh xay dung cac nguyin tic to in v i mdi Quan h i cua no *£ oca t'mn ip b io d o t ii chinh
QuA trinh x&y di/ng cAc n g u y in Qua trinh lip Bao cao ta> crvrwi lie toan Ojgc th ja nhSn cua cac doanh ngfn«p
Phia ben phai cua hinh 1-1 mo ta qua trinh thuc hien bao cao ke toan cua tUng doanh nghiep. Phia goc dudi ben phai cua bang la nhCifng tieu chuan do AICPA (American Institute of Certified Public Accountants: Hoc vien dao tao cac ke toan vien cong) xay dung, theo do cac bao cao ke todn dude kiem toan. Sau khi cac bao cao ke toan dtfpc kiem to&n vien dpc lap kiem toan, cac doanh nghiep se giii cho c£c nha dau u/ tiem nang.
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Vai tro cua AICPA va Hpi dong xay dtfng cac nguyen tac ke toan (Accounting Principles Board (APB))
AICPA von co anh hiidng lau dai den viec mo ta va dinh ro cac nguyen tac ke toan chung duoc thUa nhan. TU nam 1939 den nSm 1950, AICPA phat hanh mot loat tap san ve nghien cUu ke toan, duoc cong nhan nhu nhUng bieu hien cua cac nguyen tac ke toan chung dUOc thUa nhan. Trong nam 1959, AICPA thanh lap Hoi dong xay dung cac nguyen tac ke toan (APB) gom 18 thanh vien, la nhUng ke toan vien thuc hanh, nhUng giang vien va nhUng dai bieu cua cac doanh nghiep. APB duoc giao nhiem vu pho bien cac quan diem da duoc cac thanh vien cua AICPA lUu y nhu nhUng van ban co quyen lUc ve cac nguyen tac ke toan chung duoc thUa nhan TU nam 1962 den nam 1973, Hoi dong da phat hanh 31 quan diem loai nay.
Vai tro cua Hpi dong tieu chuan ke toan tai chinh (FASB)
Vao nam 1973, APB giai tan sau 11 nam hoat dong. Vj tri cua APB duoc thay the bofi FASB gom 7 thanh vien. Bay thanh vien nay lam viec chuyen trach, co lanh luong va phai tU bo chUc trach dang lam tai cac doanh nghiep. Ho phai co kien thUc ve ke toan, tai chinh va kinh doanh nhung khong c^n co hoc vi ke toan cong cong (CPA). Dieu nay khac vdi APB ma moi thanh vien deu phai co hoc vi ke toan cong. lam ban thori gian, khong duoc tra luong va duoc tiep tuc cong tac cua ho tai cac doanh nghiep. Cac van ban ve tieu chuan ke toan tai chinh ve cac nguyen tac ke toan cl
duoc cong nhan la nhufng van ban co hieu lUc
Vai tro cua Uy ban giao dich chting k h o a il^ ^ ^ V ^
SEC co vai tro chu yeu trong viec lap bao cao ke toan. SEC la mpt to chufc doc lap cua chinh quyen lien bang. SEC dUcfc thanh lap de thi hanh c£c dieu khoan ve c£c loai chUng
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khoan va cac hoat dong giao dich nham giai quyet cac nhu cau phan phoi va mua ban chdng khoan. Cac chung khoan, de duoc ban, phai duoc dang kv tai SEC. Dieu nay doi hoi cac bao cao ke toan phai duoc kiem toan phu hop vdi cac nguyen tac cua SEC. SEC khong dinh gia cac chung khoan dang ky ma SEC chi dam bao quyen lqi cho cac nha dau tu bang viec veu cau moi yeu to anh hudng den gia tri cua chUng khoan phai duoc cong khai va khong duoc giau diem bat kv mot thong tin quan trong nao. Cac nguyen tac cua SEC duqc thuc hien trong cac bao cao hang nam cua rat nhieu cong ty va da gop phan nang cao chat luong cua cac bao cao nay. Tren thuc te, SEC duoc xem la mot to chUc co tinh chu dao doi vdi qua trinh xay dung cac nguyen tac ke toan. Tuy nhien, xet tren phuong dien rong hon thi SEC da dUa tren nghiep doan ke toan, nhat la FASB va AICPA de quyet dinh va bao dam tinh hieu lUc cua cac nguyen tac ke toan chung duoc thUa nhan.
7 r, ,
Anh hvfcfng cua cac to chufc khac den si* hinh thanh cac nguyen tac ke toan
Hiep hoi Ke toan My (American Accounting Association (AAA)) cung co anh hudng den qua trinh phat trien cua cac nguyen tac ke toan chung duqc thUa nhan. To chUc AAA la mot to chUc gom nhUng ngUdi yeu thich ke toan. AAA da dd dlu cho rat nhieu cuoc nghien cUu ke toan va da phat hanh rat nhieu bai viet ve nghe ke toan. Mot so cac t6 chUc khac co anh hudng den qua trinh phat trien cac nguyen tac ke toan la Vien Uy vien tai chinh (Financial Executives Institute (FED), Hiep hoi quoc gia cac ke toan vien (National Association of
Accountants (NAA))...
*
MOT SO NOI DUNG CUA CAC NGUYEN TAC KE TOAN CHUNG DI/0C THl/A NHAN (GAAP)
Phan nay gidi thieu 3 khai niem ke todn vh 2 nguyen tac ke toan. NhOng khai niem va nguyen tac khdc se duoc gidi thieu dan dan trong cac chucfng sau.
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Khai niem thvfc the kinh doanh (Business Entity Concept)
Tren goc do ke toan. moi doanh nghiep duoc nhan thUc va doi xu nha nhufng to chufc doc lap vdfi chu sd hufu va vdi cac doanh nghiep khac. Quan diem nay cua ke toan duoc goi la khai niem thuc the kinh doanh. Cac doanh nghiep duoc nhin nhan va doi xU nhu nhUng to chufc doc lap vi muc dich cua ke toan la ghi chep lai qua trinh kinh doanh va bao cao dinh ky tinh trang tai chinh va qua trinh sinh loi cua tUng doanh nghiep rieng biet. Do vay, sd lieu ghi chep va bao cao cua mot doanh nghiep khong duoc bao gom bat ky qua trinh kinh doanh hoac tai san nao cua doanh nghiep khac, hoac tai san ca nhan va hoat dong kinh doanh cua chu so hUu doanh nghiep do vi neu chung bao gom mot yeu to nao cung se lam sai lech bao cao ve tinh trang tai chinh va qua trinh sinh lqi cua doanh nghiep.
Nguyen tdc gia von (Cost Principle)
Mot trong nhUng nguyen tac can ban cua ke toan la nguyen tac gia von. Theo nguyen tac nay thi tat ca moi hang hoa va dich vu mua vao duoc ghi chep theo gia von. Thi du: neu mot doanh nghiep chi $50,000 de mua dat suf dung cho hoat dong cua doanh nghiep thi chi phi mua phai duoc ghi chep lai la $50,000. Dieu nay se khong thay doi cho du ngUdi mua va mot so' ngUdi dinh gia ben ngoai cho rang tn gia mieng dat do it nhat la $60,000. Neu gia phai tra cho mieng dat la $50,000 thi sd tien nav se duoc ghi chep lai dung nhu
vay.
Trong viec van dung nguyen tac gia von, gia von duoc danh gia can cU tren so tien mat hoac gia tri tuong duong tien mat chi ra. Neu dung tien mat den bu de duoc mot tai san hoSc dich vu thi gia von duoc danh gia hoan toan theo so tien mat chi ra de duoc tai san hoac dich vu do. Neu dung mot tai san khac vdi tien mat den bu thi gia von cua tai san t39
hay dich vu nhan duoc duoc danh gia theo gia tri tuone duong tinh theo tien mat.
Nguyen tac khach quan (Objectivity Principle)
Tai sao tai san ho$c dich vu phai duoc ghi chep lai theo gia von chU khong phai theo mot gia tri nao khac. thi du. gia thi truong du kien9 Cau tra lcfi la vi nguyen tac khach quan Nguyen tac nay doi hoi so lieu ghi chep ke toan phai dua tren nhUng sU kien co tinh kiem tra duoc, thi du. cac quan he kinh doanh giUa cac thanh phan doc lap vdi nhau. Cac quan he kinh doanh bao gom cac qua trinh trao doi hoan hao ve hang hoa, dich vu, hoac quyen duqc thu tien giUa hai hoac nhieu thanh phan vdi nhau. Nhd ban chat doc lap nen thong tin ke toan phai duqc can cU tren cac dU kien khach quan Nhu mot nguyen tac, gia von la khach quan vi chung thudng do ngUcfi mua va ngUdi ban xac lap va ngUdi nao cung co gang thuong luong sao cho ho co lcfi hon doi phuong.
Khai ni^m hoat dpng kinh doanh lien tuc (Continuing - Concern Concept)
Khi mot doanh nghiep mua va duy tri tai san de hoat dong san xuat kinh doanh thi gia tri thi trUdng cua nhUng tai san nay co the thay doi theo thdi gian. Tuy nhien, so lieu ke toan ghi chep lai cua nhUng tai san nay khong duoc dieu chinh de phan anh gia tri thi trUdng thay doi. Dieu nay do khai niem hoat dong kinh doanh lien tuc. TrU phi co chUng cot manh me nguoc lai, neu khong, bang can doi ke toan duoc lap dua tren gia thiet doanh nghiep van tiep tuc hoat dong trong ky tdi. La mot doanh nghiep hoat dong lien tuc nen tai san sU dung de hoat dong san xuat kinh doanh cua doanh nghiep khong duoc ban. Do vay, gia tri thi trUcmg cua tai san that sU khong thich hop va khong can thiet phai phan anh. Hon nUa, khong co viec mua ban xay ra thi gia tri thi trudng .khong the xac lap duoc mot cach khach quan nhtf yeu cau cua' nguyen tac khach quan.
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Khai niem hoat dong kinh doanh lien tuc duoc van dung trong hau het tinh huong. Tuy nhien, neu mot doanh nghiep dang chuan bi dUcrc ban ho&c ngUng kinh doanh thi khai niem hoat dong kinh doanh lien tuc se khong duoc van dung vao viec lap cac bao cao cua doanh nghiep do. Trong trUcfng hop nay cac gia tri thi trUGfng du kien trd nen co ich.
Khai ni£m dong do la co dinh (The Stable - Dollar Concept)
Cf My, cac qua trinh kinh doanh dUcrc danh gia, ghi chep lai, va bao cao theo don vi tien te la dong do la. Trong qua trinh danh gia, ghi chep va lap bao cao, dong do la duoc xem nhu mot don vi do lucrng co' dinh, giong nhu cac don vi gallon, mile ho&c mau Anh... Tuy vay, dong do la, nhu moi loai tien te khac, khong co y nghia co dinh. Khi mufc gia chung (mUc gia trung binh) thay doi thi gia tri cua dong tien (sure mua cua dong tien) cung thay doi theo.
Tuy nhien, du tinh khong on dinh cua dong do la la de hieu, trong cac bao cao cua minh, cac ke toan vien van tiep tuc cong them hoac trU bdt cac khoan muc phat sinh trong cac nam khde nhau theo dong do la co y nghia khac nhau. Ho da bo qua nhufng thay doi ve y nghia cua don vi do liforng do. Thi du, gia suf, vai nSm trUdc day, mot cong ty mua mot mieng dat gia $10,000, bay gicr cong ty ban mieng dat do vori gia $20,000. Neu trong khoang thori gian nay sUc mua cua dong do la giam con mot nufa thi co the noi r&ng cong ty ch&ng difgrc lefi loc gi trong viec mua va ban mieng dat nay, vi vdi $20,000 hien nay se khong mua duoc gi hon so tien $10,000 trUdc day. Tuy nhien, khi sijf dung dong do la d§ danh gia ca hai qu^ trinh kinh doanh tren thi ke toan vien se bao cao da ltii dUgrc $10,000 tU viec mua va ban mieng dat do.
Tinh khong on dinh cua dong do la khi duoc sl( dung la mot defn vi do lUcfng da duefe nhin nhan. Tuy nhien, hien nay nhieu ngUdi van khong tin 1& c£c bao cao ke toan se co tac
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dung han neu duac dieu chinh gia. Dieu nay da dan den. thay vi thac hien nhtfng dieu chinh do, cac ke toan vien da su dung khai niem dong do la co dinh, nghia la cac cao ke toan se daa tren khai mem cho rang gia tri cua dong do la khong thay doi.
Tu1 viec nghien cufu cac nguyen tic chi phi. khai niem hoat dong kinh doanh lien tuc va khai niem dong do la co dinh, can phai nhin nhan rang trong da so traang hap. bang can doi ke toan khong phan anh dung gia tri co the ban daac hoac co the thay the daac cua cac tai san liet ke tren do. Dong then, bang can doi ke toan cung khong phan anh dung gia tri cua doanh nghiep vi mot so tai san co the daac ban cao han hoac thap han gia tri daac phan anh tren do.
P H l/dN G TRINH KE TOAN LA GI
Tai san, ncf phai tra va von cua chu sd hufu
Tai san cua mot doanh nghiep noi chung la cac loai nguon lac kinh te thuoc quyen sd hOu hay quyen quan ly lau dai cua doanh nghiep. Noi mot cach chinh xac han thi tai san cua mot doanh nghiep la “lai nhuan kinh e tuang lai co the co ma mot doanh nghiep ca biet dat duqc hoac kiem soat duoc
nhu la ket qua cua qua trinh kinh doanh hodc cac su kien da xay ra tricoc do”. Tai san bao gom cac loai nha tien mat. cac khoan tien khach hang con ng doanh nghiep do mua tra cham (goi la cac khoan phai thuj, hang hoa ton kho cho ban. trang thiet bi, nha xaang, dat dai. Tai san cung co the bao gom nhang loai nha ban quven sang che ho&c tac quven tac gia.
Ng phai tra cua mot doanh nghiep chinh la cac khoan doanh nghiep con ng cac doi tugng khac. Ng phai tra co the daac dinh nghia chinh xac han la unhCtng khoan giam ve loi nhuan kinh te co the co cua mot doanh nghiep ca biet do trach nhiem phai chuyen nhuqng tai san hoQc cung cap dich
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vu chu cac to chilc khac trong tuang lai, vi ket qua. cua cac qua trinh kinh doanh hoac cac sU kien da xay ra trUac do’ Ng phai tra bao gom cac trach nhiem phai tra no cho cac chu no tu viec mua hoac dugc cung cap dich vu tra cham (thiTdng duoc goi la cac khoan phai tra), luong va cac khoan phu cap li/ong phai tra cho cong nhan vien, thue phai tra. trai phieu phai tra, va tien lai phai tra.
Von cua chu sd hufu, hay con goi la tai san thiTc (Net asset), la “phan lai nhuan thang du cua tai san ciia doanh nghiep sau khi trii di tat ca cac khoan doanh nghiep con no". Khi doanh nghiep chi thuoc sd hufu cua mot ca nhan thi von cua ca nhan do dirge bieu dien tren bang can doi ke toan bang cach liet ke ten cua chu sd hufu, sau do la lugng tien von ma chu sd hufu cung cap cho doanh nghiep.
M6i khoan muc cua Ng phai tra phan anh mot khoan no doanh nghiep con phai tra. Phap luat cong nhan dieu nay. Neu mot doanh nghiep khong tra noi ng cho cac chu ng thi phap luat cho phep cac chu ng dirge quyen cirdng che cac tai san ciia doanh nghiep de thu hoi ng. Ngoai ra, neu tai san dugc phat mai thi cac chu ng duoc Uu tien chi tra trUdc roi sau do phan con lai mdi thuoc ve cac chu sd hufu doanh nghiep.
Do ng luon luon dugc Uu tien chi tra so vdi von cua chu sd hufu nen von cua chu sd hufu trong mot doanh nghiep so vgi tai san cua doanh nghiep luon luon phai co mot lugng thang du. Cac chu ng nhan thufc dugc dieu nay. Khi cac nha cho vay nghien cufu mot bang can doi ke toan cua doanh nghiep. ho luon luon chu y den phan tai san dugc cung cap tir von vay vdi phan tai san do von do chu sd hufu gop vao. Cac nha cho vay nhan thufc dugc rang khi doanh nghiep buoc phai thoi kinh doanh va ban tai san thi chi khi tien mat thu dugc tir viec ban tai san it horn so von ma cac chu sd hufu vay thi ho mdi bi thiet hai.
Tai san cua to chufc dugc hinh thanh tir 2 nguon : nguon 23
di vay - con goi la no phai tra, va nguon do chinh chu so hCfu dau tu - con goi la nguon von chu sd hCfu. Do vav, gia tri cua tai san va gia trj cua no phai tra cong vdi gia tri cua nguon von chu sd hufu luon luon phai bang nhau. Su can bang nay duoc the hien dudi dang phiiong trinh nhu sau:
Tai san = Ncf phai tra + Nguon von chu scf hHu
Phuong trinh nay dugc goi la phuong trinh ke toan (accounting equation). Cung nhu cac phuong trinh toan hoc khac, cac yeu to cua phuong trinh ke toan cung co the chuyen ve, khi do ta co phuong trinh:
Tai san - Net phai tra = Nguon von chu sd htiu
Phuong trinh bieu dien theo cach nay minh hoa ro rang ban chat thang du cua nguon von chu sd hufu. Nguon von chu sd hufu duoc xep thuf hai sau cac khoan no cac nha cho vay, do vay khi can sd dung tai san cua to chufc de thanh toan thi khoan no cac nha cho vay se dugc giai quyet Uu tien.
Anh htfdng cua cac nghiep vu kinh te den phtfcfng trinh ke toan
Co mot nguyen tac luon phai ghi nhd la “du nghiep vu kinh te phat sinh nhu the nao, phuong trinh ke toan vdn phai luon luon can doi”. Noi cach khac, tong gia tn tai san cua mot doanh nghiep phai luon luon bang vdi tong cua ng phai tra va nguon von chu sd hufu. Dieu nay dugc minh hoa qua thi du dudi day d Dich vu tu van Quan ly M.Green:
Vao ngay 1/12, M.Green quyet dinh md dich vu tu van quan ly vdi so von dau tu ban dau cua ban than la $18,000. Do do, M.Green, md mot tai khoan d ngan hang vdi ten chu tai khoan la Dich vu TVQL M.Green, va gtfi vao $18,000.
Nhu vay, sau khi dugc chu sd hufu dau tu, tai san duy nhat cua to chufc mdi nay va von cua chu sdr hufu trong to chufc la $18,000 tien mat, dugc phan anh vao phUcmg trinh ke toan nhu sau:
24
- Nghiep vu 1
Tai san Nguon von chu so hufu
,-------------*------------ % = ,,--------------- ^ --------------- N Tien mSt, $18,000 Von, M.Green, 818,000
Sau nghiep vu 1, dich vu TVQL chi co mot loai tai san, do la tien mat, co gia tri $18,000. Dich vu khong co cong no va von cua chu sd hufu - ong M. Green - la $18,000.
Sau khi dau tuf, M.Green dung $5,000 tien mat cua dich vu TVQL de mua sach lap thanh thu vien gom cac sach ve quan ly kinh te, luat v.v.. Nghiep vu nay da lam thay doi thanh phan cua Tai san - giam tien mat va tang sach, khong lam thay doi nguon von chu so hufu, duoc phan anh vao phuong trinh ke toan nhu sau:
- Nghiep vu 2:
T a rs a n
^-------------------A------------------ N T ien m at + Sach
= N guon von ch ii sd hQu = Von, M .G reen
(1) $18 000 S18,000
(2) - 5,000 + 55,000
So du S13,000 $5,000 S18,000
Sau do, M.Green dung $11,200 tien mat de mua cac thiet bi van phong. Tuong tu nhu nghiep vu 2, nghiep vu nay chi thay ddi thanh phan cua Tai san - giam tien mat va tang thiet bi van phong, khong lam thay doi nguon von chu sd hufu, duoc phan anh vao phuong trinh ke toan nhu sau:
- Nghiep vu 3 •
Taiwan = Nquon vorvkchu so hufii
r-----------------------> f ----------------------------------- -------------- > Tien m$t + Sach + Thiet b. VP = Von. M.Green
So du $13,000 S5.000 $18,000
(3) - 11.200 $ 11.200
SodU $1,800 ♦ $5,000 +$11,200 = $18,000 25
Hai nghiep vu nay tuy da bien doi tien mat thanh cac tai san khac nhung p’nirang trinh ke toan luon luon can doi ^au khi cac nghiep vu kinh te phat sinh, va gia tr; khong thay doi. van bang $18,000.
Gia sti M.Green can them mot so trang thiet bi van phong va mot so dau sach quan ly kinh te nufa cho dich vu TVQL cua minh, nhung sd du tien mat khong du de dap Ung nhu cau nay Do do ong phai mua tra cham mot so sach tri gia $760 va trang thiet bi van phong tri gia $2,560. Nghiep vu nay diicfc phan anh nha sau:
- Nghiep vu 4:
T&i san No phii tr£ + Nguon von cnu sd nuu
/• N (------- -------^
„ „ Phai trii nqudi Von M Green Tien mat + S&ch + Thi§t bi VP = , + b in So au S1 800 $5,000 S11.200 S1 8 OOO
(4) + 760 + 2.560 +$3,320
S oda $1,800 S5.760 $13,760 = $3,320 + $18 000
Sau khi nghiep vu 4 xay ra, tai san da tang len do mua them. Tuy nhien von cua M.Green khong thay ddi vi mua nhung chua thanh toan cho ngUdi ban. So tien chua thanh toan cho ngUcfi ban dUcrc goi la “Phai tra ngUdi ban” va phan anh trong phan Ncf phai tra cua phuong trinh ke toan. Cung
can lUu y la sau khi nghiep vu 4 xay ra, gia tri cua phuong trinh ke toan da tang len thanh $21 ,3 2 0 (= $ 3 ,3 2 0 + $ 18,000).
Muc tieu hang dau cua moi doanh nghiep la lam tang them von cua chu so hufu bang cach tao ra loi nhuan. Dich vu TVQL cua M.Green thuc hien muc tieu nay thong qua viec cung cap cac dich vu tu van quan ly cho khach hang de hucrng thu lao Thu lao tu” hoat dong tu van va cAc chi phi phat sinh deu co anh hudng den cac yeu to cua phUcfng trinh ke toan. De minh hoa, gia suf vao ngay 10/12, dich vu TVQL cua M.Green da hoan thanh mot dich vu tu van cho khach hang va duofc nhan thu lao $4,400 tien mat.
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Nghiep vu 5.
Tai san = Nq) ph&itr& + NVCSH
^ ^ /---------A-------- v ^ -----
Tien mat + Sach » Thiet bi VP = Ph£i tr£ ngudi ban + Von Dien giai
S6 du $1,800 $5 760 $13 760 $3,320 $18 000 (5) + 4,400 + 4 400 Thu So dU $6,200 $5,760 $13,760 $3,320 S22 400
Hay quan sat anh hirdrng cua khoan thu lao tu van. Khoan thu lao $4,400 la mot khoan thu, mot dong vao cua tai san tir viec cung cap dich vu Mot khoan doanh thu khong chi lam tang tai san (tien mat) ma con la nguyen nhan lam tang von chu sd hufu mot khoan tuong ufng, trong truong hop nay la $4,400. Von cua M.Green tang vi tong gia tri tai san tang ma cong no khong tang.
Cung trong ngay 10/12, M.Green chi $2,000 tien thue van phong cua thang 12. Den ngay 12/12, M.Green chi $1,400 tiin o
luong cho nhan vien. Anh hudng cua cac nghiep vu kinh te nay dugc phan anh nhu sau:
- Nghiep vu 6 va nghiep vu 7:
Tai san = No phai tra + NVCSH
K
r
T,en mat ♦ sach + Thiet bi VP =r N
s '
P hil tri ngudi ban
+ Von D lin gi,
S6 du $6,200 $5 760 $13,760 $3,320 S22.400 (6) - 2.000 -2.000 Chi So du $4 200 $5 760 $13,760 $3 320 $20 400 (7; 1.400 -1.400 Chi So du $2 800 + $5 760 $13,760 = $3,320 +$19 000
Hai nghiep vu 6 va 7 la cac khoan chi cua dich vu TVQL M.Green nen anh hudng cua chung se ngugc lai vdi anh hudng cua khoan thu a nghiep vu 5. Noi cach khac, cac khoan chi la cac d6ng ra hoac la viec sd dung hang hoa hoac dich vu trong qua trinh hoat dong cua to chufc. Trong trudng hgp nay, thue mirdn van phong d£ kinh doanh va sd dung thcfi gian cua
27
nhan vien co the daoc hieu la si/ dung cac loai dich vu Khi phai tra thu lao cho cac loai dich vu nay thi ca tai san va von cua M.Green deu giam. Von cua M Green giam vi tien mat giam ma khong co sa tang len d loai tai san khac hoac khong co sir giam cua mot khoan no khac.
Doanh nghiep co lai khi thu ldn hon chi, va anh hirong cua loi nhuan la lam tang tai san thuan hoac von cua chu sdf hCfu. Tai san thuan tang len vi co them tai san diioc nhap vao doanh nghiep tir cac khoan thu so vdi tai san bi sd dung hoac cac dong chi ra. Von cua chu sd hufu tang len tirong daong vdi gia tn tai san thuan tang len. Neu lo thi moi dieu xay ra ngugc lai.
Tren ly thuyet, de don gian hoa qua trinh tinh toan va de nhan manh den anh hudng cua thu nhap va chi phi den von chu sd hufu, cac khoan thu duoc cong true tiep va cac khoan chi duoc trif trUc tiep vao von chu sd hufu. Cach lam nay khong duoc thuc hien tren thuc te. Tren thuc te, cac khoan thu va cac khoan chi trUdc het dugc tap hgp theo loai rieng biet. Sau do, chung dugc can ddi vdi nhau va ket qua tinh dirge, lai hoac 16, se dugc cong them hoac tri/ vao von chu sd hufu.
9_ v
O nghiep vu (5), dong thu la tien mat. Tuy nhien, dong thu khong phai luon luon bang tien mat.. Theo nguyen tac thUc hien (realization principle) quy dinh ve viec nhin nhan mot khoan thu la thu nhap thi:
(1) Dong vao cua tai san gan lien vdi mot khoan thu khong bat buoc dudi hinh thufc tien mat.
(2) Mot khoan thu dugc ghi vao sd sach ke toan nhu mot khoan thu nhap vao luc phat sinh chuf khong duoc ghi nhan trUdc khi phat sinh. Thong thudng mot khoan thu duoc thira nhan phat sinh vao thdi diem dich vu duoc hoan thanh hoac vao thdi diem hang hoa duoc chuyen giao.
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(3) So tien cua khoan thu da ghi so phai duoc tinh theo so tien mat nhan daoc cong vdi so' tien mat tuong dirong (gia tri hop ly) cua bat ky tai san nao khac nhan duoc.
Doi vdi da sd doanh nghiep, nguyen tSc thac hien duoc thoa man va thu nhap dufcfc ghi vao cac so sach ke toan tai thdi diem hang hoa daoc ban cho khach hang hoac thdi diem dich vu duoc hoan thanh va daoc tinh thu lao. Trong nhieu tradng hop, tien mat nhan daoc ta khach hang vao thdi diem thuong vu hoan tat. Nhang nhieu khi thi/ong vu hoan tat nhung van khong nhan daoc tien mat do ngudi mua daoc phep thanh toan sd hang hoa mua vao mot thdi diem tuang lai nao do. Ve ly thuyet, thu nhap phat sinh trong suot qua trinh thac hien dich vu hoac trong suot qua trinh da trd hang hoa de ban, nhan don dat hang cua khach va giao hang cho khach. Tuy the, tren thac te, chi den khi moi khau cong viec da hoan tat va ngadi ban daoc quyen thu tien theo gia ban thi cac yeu cau cua nguyen t&c thac hien mdi daoc thoa man va thu nhap mdi daoc ghi so.
De minh hoa qua trinh ghi sd mot khoan thu khong bang tien mat, gia sd dich vu TVQL M.Green da hoan thanh mot dich vu ta van cho khach hang va tinh thu lao cua dich vu hoan thanh la $3,400. Cung gia sd sau do 10 ngay khach hang mdi thanh toan khoan thu lao nay. Hai nghiep vu kinh te nay daoc phan anh nha sau:
- Nghiep vu 8 va nghiep vu 9:
T&isan = No ph&i tra + NVCSH
s------------------------------------------------"n f 'n --- *-----r-, _____,K Ti<§n m£t + Ph£i thu + Sach + T = Ph^i tra + Von Dien g iii cua khach cho ngudi
hang bdn
S6 du $2,800 $5,760 $13,760 $3,320 $19 000 (8) ♦ S3 400 + 3 4QQ Thu S6dU $2,800 $3,400 $5,760 $13,760 $3,320 $22 400 (9) +3,400 • 3.400
S6 da $6,200 + $0 $5,760 + $13,760 = $3,320 + $22,400 29
Quan sat nghiep vu 8 cho thay loai tai san nhap vao doanh nghiep la quven thu so tien $3,400 cua khach hang, diroc the hien bang mot khoan phai thu. Sau do. quan sat khoan thu tien mat $3,400 (10 ngav sau khi hoan thanh dich vu va daoc khach hang chap nhan thanh toan) cho thay khong co khoan doanh thu nao mdi ngoai sU chuven doi gida cac khoan muc tai san, ta quyen daoc thu (no phai thu* thanh tien mat. Cung can iuu y rang khoan thu tien mat nay khong anh haong den von cua chu so hdu vi thu nhap da daoc but toan theo nguyen tac thac hien va von cua chu so hau da tang len khi dich vu hoan thanh.
Gia sd vao ngay 24/12 M.Green tra bdt $1,800 cho ngudi ban, day la mot phan cua khoan mua tra cham ma dich vu TVQL da mua trade day (nghiep vu 4). Anh haong cua nghiep vu nay la lam giam ca tai san va ncf phai tra Gia sa cung vao ngay 24/12, chu sd hdu rut $2,200 von kinh doanh de tieu dung ca nhan. Anh hudng cua viec rut von nay la lam giam ca tai san va von cua chu so hdu. Hai nghiep vu kinh te nay duoc phan anh nhu sau:
- Nghiep vu 10 va nghiep vu 11:
Tai san = No pnai tra ♦
AN V C S H
rTien mat + Sach +■ Thi6t bi V P =
r \ Phai tra
cho ngudi <• ban
r~ A - — V o r. g ia
So an S6 200 S5.760 S i3 760 S3 320 S22 40C (10) -1 800 •1 800
So au S4 400 S5 760 S i3 760 S1 520 S22 40C (11) •2 200 -2 20C’ ^uT ^on So du S2 200 S5 760 - 313 760 $1,520 ♦ S20 2GC
Tat ca cac nghiep vu kinh te phat sinh [nghiep vu tu (1) den (11)] duoc tong hop tren hinh 1.2 dudi day. Quan sat hinh 1.2 cho thay moi nghiep vu kinh te phat sinh deu anh hudng den it nhat hai tai khoan trong phuong trinh ke toan.
30
va trong moi trUdng hop, sau khi da ghi cac anh huong vao cac cot tuang ufng cua phuong trinh thi phuong trinh ke toan lai can doi. He thong ke toan nhu vay duoc goi la he thong ke toan kep (double-entry system).
He thong ke toan kep can cuT tren sii kien moi nghiep vu kinh te phat sinh deu co anh hudng den hai hoac nhieu tai khoan hon trong mot phuong trinh ke toan, va moi nghiep vu phat sinh deu doi hoi mot but toan kep (double-entrv), hoac noi cach khac, phai thuc hien cac but toan vao hai hoac vao nhieu khoan muc khac nhau. Ngoai ra, su viec phuong trinh luon luon gia trang thai can ddi sau khi cac nghiep vu kinh te phat sinh rat quan trong d cho dieu nay se giup ban tim thay duqc sai sot neu co. Neu phuong trinh ke toan mat can ddi thi ban da co su nham lan dau do.
Cung can lUu y cac loai nghiep vu kinh te co anh huong den von chu sd hufu. Cac nghiep vu nay phan anh khoan dau tU cua chu sd hufu. cac khoan thu, chi va viec rut von cua chu sd hufu.
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Hinh 1.2. Tong hqtp cac nghiep vy kinh te phat sinh o Dich vy Tu van quan ly M. Green
<
Phai thu
Tai s£n = No pnai tra a
r
( "\
Nv CS m A
Tien mSt +
cua
khach hdng
+ Sach +
Thiet bi van
phong
Pnai tra cho nguoi Dan
+ VonDien giai
(1) S18.000 S18 000 (2) -5.000 +$5,000
So da S13.000 $5,000 S i8 000 (3) -11.200 + S11.200
So da S1.800 $5,000 $11,200 S18 000 (4) + 760 + 2.560 +$3,320
So au S1.800 $5,760 $13,760 $3,320 S18 000 (5) +4 400 ♦ 4 400 Thu S6 da $6,200 $5,760 $13 760 S3.320 S22 400 (6) -2 000 -2 000 Chi So da $4,200 $5,760 $13,760 $3,320 S20 400 (7) -1,400 -1 400 Chi So da $2,800 $5,760 $13,760 $3,320 $19,000 (8) •+$3,400 +3 400 Thu S6 da $2,800 $3,400 $5,760 $13,760 $3,320 $22 400 (9) + 3 400 -3,400 .
So da $6,200 $ -0- $5,760 $13,760 S3.320 $22,400 (10) -1.800 -1,800 So da $4,400 $ -0- $5,760 $13,760 $ 1.520 $22,400 (11) -2.200 -2 200 Rut Von
S6 da $2,200 + S -0 - + S5.760 + $13,760 $ 1 520 + $20 20C
CAC LOAI HINH DOANH NGHIEP
Ke toan dirge ap dung trong tat ca cac to chufc nhu doanh nghiep, trUdng hoc, nha thd v.v... Nhung quyen sdeh nay chi de cap den viec ap dung ke toan trong doanh nghiep theo cac loai hinh doanh nghiep mot chu, cong ty hcfp danh va cong ty co phdn.
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Doanh nghiep mQt thanh vien (single proprietorship)
Neu doanh nghiep chi co mot chu sd hCfu duoc goi la doanh nghiep mot thanh vien. Cac ciia hang ban le va cac xi nghiep djch vu thudng hoat dong theo loai hinh nay. Khi thanh lap doanh nghiep mot thanh vien, chu sd hufu khong phai tuan thu cac yeu cau nao theo luat dinh. Loai hinh doanh nghiep mot thanh vien chiem da so' trong cac to chufc doanh nghiep.
Khi thuc hien cong tdc ke toan doi vdi doanh nghiep mot thanh vien, khai niem thuc the kinh doanh duoc ap dung va doanh nghiep dUcfc xem nha mot to chufc kinh te doc lap. Tuy nhien neu doanh nghiep co vay no thi se khong co sU phan biet giufa tai san cua doanh nghiep vdi tai san ca nhan ciia chu sd hufu. Chu sd hufu la ngudi duy nhat chiu trach nhiem ve so" ncf cua doanh nghiep. Do do, neu tai san cua doanh nghiep khong du de tra no thi tai san ca nhan cua chu sd hufu se bi siif dung de thanh toan no kinh doanh.
Cong ty hofp doanh (partnership)
Mot doanh nghiep co tCf hai chu sd hufu trd len duoc goi la cong ty. Giong nhu trUdng hop doanh nghiep mot thanh vien, khi bat dau thanh lap cac chu sd hufu mot cong ty khong phai thoa man nhufng yeu cau theo luat dinh dSc biet nao. Dieu yeu cau duy nhat la tat ca cac chu sd hufu phai tien hanh ky ket vao ban thoa Udc thanh lap doanh nghiep dudi hinh thufc mot cong ty hop doanh. Ban thoa Udc chinh la hcfp dong va, de tranh nhufng bat dong sau nay, hop dong phai la mot van ban dUcfc viet ra.
Ddi vdi cong tac ke toan thi mot doanh nghiep lap theo loai hinh cong ty hop doanh dUcfc xem nhu mot to chufc kinh te doc lap. Tuy nhien, giong nhu cac doanh nghiep mot thanh vien, cac chu sd hufu cua mpt cong ty hop doanh deu phai co trach nhiem vdi cong nor cua cong ty, va khi cong ty khong
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thanh toan noi cong ncr thi tai san ca nhan cua cac chu so hUu se bj thu dung de thanh toan cong ng cua cong ty.
Cong ty co phan (Corporation)
Cong ty co phan dugc thanh lap theo luat cua chinh quven Tieu bang hoac Lien bang va dUcfc xem la mot to chdc kinh te doc lap ve mat phap ly, khac vdi cac hinh thuc doanh nghiep mot thanh vien hoac cong ty hgp doanh Cac chu sd hufu cua mot cong ty co phan dugc goi la co dong (stockholder hoac shareholder). Quyen sd hufu von cua cong ty co phan dugc phan chia thanh cac phan bang nhau goi la co phan (stock). Thi du, mot cong ty phat hanh 1.000 co phan co nghia la von cua cong ty duoc chia thanh 1.000 don vi. Mot co dong sd hufu 500 co phan se co 50% von trong cong ty. Nhufng co phan nay co the dugc ban hoac chuyen nhugng tu co dong nay cho co dong khac ma khong anh hudng gi den hoat dong cua cong ty.
Dae diem quan trong nhat cua mot cong ty co phan la cong ty dugc xem nhu mot to chufc doc lap ve mat phap ly. Dac diem nay lam cho cong ty co phan phai co trach nhiem vdi cac hanh dong, cong ng cua no. Dac diem nay cung lam cho cong ty co the mua, sd hufu va ban tai san. kv ket hop dong kinh doanh dudi ten goi cua cong ty. Hay noi van tat, vdi tU cach la mot to chufc doc lap ve mat phap ly. cong ty dugc phep hanh dong nhu mot thanh phan co day du tu cach phap nhan, co toan quyen trong nhiem vu va trach nhiem cua minh. Tuy nhien, khac vdi con ngudi, cong ty phai hanh dong thong qua cac dai bieu.
Cac sang lap vien cua mot cong ty va nhufng ca nhan co mua co phan cua cong ty trd thanh co dong. Cac co dong se hop va bau ra mot Hoi dong quan tri. HQi dong quan tri se hop de chi dinh (hoac bau) mQt Chu tich cong ty va cac uy vien, nhufng ngudi nay co trach nhiem quan ly, dieu hanh cac hoat dong san xuat kinh doanh cua cong ty.
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Cac cong ty co phan cang ngay cang nhieu. Ion manh va tro thanh loai hinh doanh nghiep chu dao. Tuy nhien. loai hinh doanh nghiep mot thanh vien la hinh thufc to chufc doanh nghiep don gian nhat, do do, trUdc het chung ta hav tap trung nghien cufu viec van dung ke toan trong doanh nghiep mot thanh vien.
KHA NANG SINH L0I VA KHA NANG TRA N0: CAC MUC TIEU TAl CHINH Ctf BAN
Quan ly cua tung doanh nghiep luon luon phai nhd hai muc tieu co ban Muc tieu thuf nhat la tao ra loi nhuan. Muc tieu thuf hai la co kha nang tra no, nghia la, co du tien mat de thanh toan no khi no den han. Loi nhuan va kha nang tra no di nhien khong phai la tat ca muc tieu cua doanh nghiep
Ngoai ra con nhieu muc tieu khac, thi du nhii tao cong an viec lam, bao ve moi trUdng, tao ra san pham mdi va san pham cai tien, va cung cap them san pham va djch vu vdi chi phi thap hon. Tuy nhien. doanh nghiep khong the hy vong hoan thanh cac muc tieu nay tru phi doanh nghiep dap ufng dupe hai yeu cau co ban de ton tai - hoat dong co loi nhuan va co kha nang tra no.
Mot doanh nghiep la mot tap hop cac nguon luc do cac ca nhan hay cac nhom ca nhan dong gop vdi hy vong su dau tu cua ho se tao ra gia tri. Tuy nhien, viec dau tu vao bat ky doanh nghiep nao chi la not trong hang ngan co hoi san co
Neu doanh nghiep khong tao ra loi nhuan nhieu nhu o cac cuoc dau tu khac, chu dau tu se ban hay cham duft dau tu vao doanh nghiep de dau tu noi khac. Mot doanh nghiep hoat dong lien tuc bi lo cuoi cung se can kiet nguon luc va buoc phai cham duft sU ton tai. Do do, de hoat dong thanh cong va song con, chu doanh nghiep hay cac nha quan ly phai dieu hanh doanh nghiep theo cach sao do de tao ra lcri nhuan hop
ly
Doanh nghiep co du ti§n mat de thanh toan no nhanh 35
chong duoc goi la co kha nang tra no (solvent) Kha nang ira no phai dupe xem la mot muc tieu co ban cua moi doanh nghiep vi, neu doanh nghiep khong co kha nang tra no. doanh nghiep se bj cac chu np buoc phai ngUng hoat dong va cham duft sU ton tai.
KE TOAN LA CCf Sd CUA CAC QUYET DINH CUA DOANH NGHIEP
Lam sao quan ly biet dupe doanh nghiep dang hoat dong co lai hay bi lo? lam sao ho biet dupe doanh nghiep co kha nang hay khong co kha nang tra np, va lieu doanh nghiep co kha nang tra np vao thang tori hay khong? cau tra ldi cho ca hai cau hoi nay chi goi gon trong tC/ ‘ke toan’. Ke toan la qua trinh ma qua do co the do ludng kha nang tra no va kha nang sinh ldi. Ke toan cung cung cap thong tin can thiet lam co sd ra quyet dinh kinh doanh, giup cho quan ly dieu hanh doanh nghiep trong tien trinh sinh lpi va tra np.
Mot sd thi du cu the cho cac quyet dinh nay, nhu ‘Gia phai tinh cho san pham la bao nhieu?’ Neu san xuat tang, dieu nay se anh hudng nhu the nao den gia thanh san xuat san pham? Co can vay tien ngan hang khong? San xuat va tieu thu san pham A co lpi hon san pham B hay khong? Co nen thue ngoai san xuat mot loai phu tung hay khong? C6 nen dau tu them vao thiet bi mdi hay khong? Tat ca cac van de deu can co nhufng quyet dinh ma se phu thuoc, it nhat mot phan, vao thong tin ke toan. Neu dat cau hoi ngupc lai, doanh nghiep co the ra quyet dinh ma khong dua vao thong tin ke toan hay khong? Ban se rat kho tim ra cau tra lcfi.
Chung ta da nhan manh rang ke toan la mot phucrng tien do ludng va thuyet minh cac ket qua cua cac giao dich kinh doanh. sau do truyen dat thong tin tai chinh. Ngoai ra. he thong ke toan cung cung cap cho nhufng ngUcri ra quyet dinh cac thong tin co tinh du bao nham de ra cac quyet dinh quan trong trong the gidi thucrng xuyen thay ddi nhii hien nay.
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KIEM SOAT NOI BO
Chu de kiem soat noi bo song hanh vdi viec nghien cufu ke toan. Chung ta da biet rang tat ca cac loai quyet dinh kinh doanh deu phai it nhieu dua tren thong tin ke toan. Quan ly can duqc bao dam r&ng thong tin ke toan sU dung la dang tin cay va chinh xac. Su bao dam nay phat xuat tu he thong kiem soat noi bo cua cong ty.
Mot he thong kiem soat noi bo gom tat ca cac bien phap ma to chufc sd dung nh&m (1) bao ve cac nguon luc cua to chdc khong bi lang phi, bien thu, va sii dung kem hieu qua; (2) dam bao tinh chinh xac va tinh dang tin cay cua du' lieu ke toan va duf lieu hoat dong kinh doanh; (3) dam bao tinh phu hop vdi cac chinh sach ciia cong ty; (4) danh gia ket qua d tat ca cac bo phan trong cong ty. Tom lai, mot he thong kiem soat noi bo bao gom tat ca cac bien phap duqc thiet ke de dam bao quan ly la toan bo doanh nghiep dang hoat dong theo dung ke hoach
Khi thuc hien kiem toan cac bao cao tai chinh, cac ke toan vien cong luon luon nghien cufu va danh gia he thong kiem soat noi bo cua cong ty. He thong kiem soat noi bo cang vufng manh, niem tin cua ke toan vien cong doi vdi cac bao cao tai chinh va so sach cua cong ty cang ldn.
Mot nguyen tac ca ban cua kiem soat noi bo la khong phan cong cho bat ky ai thuc hien tat ca cac giai doan cua mot giao dich tii dau den cuoi. Khi cac hoat dong trong doanh nghiep duqc bo tri cho hai nhan vien ho£c hon tham gia tifng giao dich, kha nang gian lan va sai sot giam vi cong viec cua ngUdi nay dam bao tinh chinh xac cho cong viec cua ngudi kia. Do vay, moi doanh nghiep can xay dung mot he thong kiem soat noi bo vufng manh.
CAU HOI LY THUYET
1 Noi chung, muc dich cua ke toan la gi'.’
2. Chufc nang chinh cua Van phong ke toan cong la gi‘; Nhufng dich vu khac ma cac van phong nav cung cap la gi9
3. Mot muc tieu co' ban cua moi doanh nghiep la hoat dong co loi NhCfng muc tieu co ban khac ma doanh nghiep cung phai thoa man la gi9 Hay giai thich.
4 Thong tin ke toan cung cap co sd de ra quyet dinh kinh doanh. Hay ke ra nam quyet dinh kinh doanh can dua tren thong tin ke toan.
5. Muc dich cua he thong kiem soat noi bo cua doanh nghiep la gi9
6. Hav neu va giai thich phuong trinh ke toan
7. Neu mot nghiep vu kinh te phat sinh lam giam tong cong nor nhung khong anh hudng den von chu so hufu thi se anh hudng nhu the nao den tong tai san?
8. Hay cho thi du ve mot nghiep vu kinh te ma:
- Lam tang tai san nay va giam tai san khac ma khong anh hudng den cong no va von chu sd hufu.
- Lam tang ca tong tai san lan tong cong no va von chu sd hufu nhung khong anh hudng gi den von chu sd hufu.
9. Cong ty marigold co tien lai de lai len den $2 trieu. Dieu nay co dong nghia la cong ty co kha nang tra nor hay khong9 Hay giai thich.
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BAI TAP
Bai tap thi d u
Hay dien cac sd lieu con thieu vao bang dudi day: ■
[ Doanh nghiep TAI SAN CONG NO VON CHU SO HOU AA $195,000 $114,000 7
1 BB ? 69.000 $50,000 CC 410.000 7202,000
Giai:
Theo phuong trinh ke toan, thi:
TAI SAN = CONG NO + VON CHU SO H0U
Vay,
- VON CHU SC( H0U = TAl SAN - CONG NO ( AA) - TAI SAN = CONG N 0 + VON CHU SCf HlJU (BB) - CONG NO = TAl SAN - VON CHU S<3 HOU (CC)
Doanh nghiep TAI SAN CONG NO VON CHU s d hOu AA $195,000 $114,000 $81,000 BB $119,000 $69,000 $50,000 CC $410,000 $208,000 $202,000
Bai 1.1:
a. Tong tai san cua cong ty Atom la $235,000, von chu so hufu la $70,000. Vay, tong cong np cua cong ty la bao nhieu?
b. Von chu sd hufu cua cong ty Party la $95,000. Biet rang von chu sd hufu bang 1/3 gia tri tong tai san. Vay, tong cong np ciia cong ty la bao nhieu?
c. Tong tai san cua cong ty Hot.p vao ngay 31/12/20x4 la $75,000 nhung den ngay 31/12/20x5 da tang len thanh $105,000. cung trong ky nay, cong np tang $25,000. Von chu sd hufu vao ngay 31/12/20x4 la $50,000. Von chu sd hufu vao ngay 31/12/20x5 la bao nhieu? Hay giai thich ca sd tinh ra gia tri nay?
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Bai 1.2:
Ddi vcfi tifng cau dudi day, hay neu tifng nghiep vu kinh te dudi day co anh hudng nhu the nao den cac yeu to cua phuong trinh ke toan:
a. Mot khoan tai san tang va mot khoan cong no giam b. Mot khoan tai san giam va mot khoan cong no giam
c. Mot khoan tai san tang va mot khoan von chu so hufu tang
d Mot khoan tai san tang, mot khoan tai san khac giam. va mot khoan no tang
Bai 1.3:
Hay chi ro tifng nghiep vu kinh te dudi day co anh hudng nhu the nao den phuong trinh ke toan:
a. Chu sd hCfu dau tu tien vao doanh nghiep
b. Mua 16 nUdng banh tra bang tien mat
c. Mua xe chcr hang co gia $12,000, tra trUdc $1,500, sd con lai tra gop trong 24 thang
d. Tra no
e. Vay tien mat
f. Ban dat thu tien mat, ban hue von.
g. Ban dat thu ti§n mat, co lcfi
h. Ban dat thu.tien mat, bi 16
i. Thu ncf cac khoan phai thu
Hay ghi dau + neu NVKT lam tang, dau-neu NYKT lam giam, va NE, neu khong anh hudng den phuong trinh ke toan:
NVKT TAI SAN CONG NO v6n CHU S 6 HUU (a) + NE +
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Bai 1.4:
Dudi day la 5 NVKT cua cong ty Canyon duoc trinh bay tren bang dudi day. Hay dien giai noi dung cua ti/ng NVKT nay
Tai san no phai
traNVC SH
A r >
T len mat
Phai thu cua Khach hang
Nha
+ , + xudng
Thiet bi van
phong
( * \ ( Phai tra
cho ngudi + ban
Von chu sd hufu
So du 53,000 59,000 S90.000 53,000 $12.000 S93.000 (a) +1,500 -1,500
So du 54,500 57.500 S90.000 53,000 S12 000 S93.000 (b) + 800 + 800 So du 54,500 57,500 S90.000 $3,800 S12.800 593,000 (c) - 1,200 - 1,200 So du 53,300 57,500 S90.000 53,800 511.600 593.000 (d) - 300 + 900 + 600 So du 53,000 57.500 S90.000 54,700 512,200 593,000 (e) +5,000 + 5.000 So du 58,000 57,500 590,000 54,700 512,200 598.000
Bai 1.5:
Cong ty travel duoc thanh lap vao ngay 1/9 va da hoan thanh cac NVKT dudi day:
(1) Chu sd hufu dau tu $25,000 tien mat vao cong ty. (2) Mua mot van phong lam viec cho cong ty, tri gia $80,000, tra trUdc $20,000, phan con lai tra gop trong 5 nam (3) Mua thiet bi van phong tri gia $7,500, chua thanh toan
(4) Vay ngan hang $8,000
(5) Thanh toan mot khoan phai tra, $6,000
(6) Chu sd hufu dau tu them $3,000 tien mat
Hay phan anh cac NVKT tren len phuong trinh ke toan dudi day:________________________________________________ T a i = Nd phai tra + NVCSH
s'-----------------------A \ t----- *-----\ <------- *------ > i PhAi thu cua Nha + Thift't bi Cac khoan Von chu so Ti6n mat + + xudng + v&n phbng ph&i trd + hOu
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2
BAO CAO KE TOAN
b A o c A o k e t o A n l A g i?
Bao cao ke toan la san pham cua hoat dong ke toan, la phuong tien chu yeu de truyen dat thong tin ke toan cho ngUcri sU dung.
Bao cao ke toan giong nhu nhufng bi'/c tranh sue tich phan anh cac ket qua cua qua trinh hoat dong kinh doanh va tinh trang tai chinh cua mot to chufc theo thuat nguf tai chinh. Co bon bang bao cao ke toan dUcfc dung de truyen dat thong tin ke toan can thiet cua mot to chufc:
- Bang can doi ke toan (Balance sheet)
- Bao cao ket qua hoat dong kinh doanh (Income statement)
- Bao cao bien dong von chu sd hufu (Statement of changes in Owner’s Equity)
- Bao cao lUu chuyen tien te (Statement of Cash flows). BANG CAN DOI KE TOAN (BALANCE SHEET)
Muc dich cua bang can doi ke to£n la trinh bay tinh trang tai chinh cua doanh nghiep vao mot ngay cu the. Ti/ng doanh nghiep lap bang can doi ke toan vao luc cuoi nam. va hang thang. Bang can doi ke toan gom m§t bang liet ke tai san va cong no cua doanh nghiep v& von chu sd htfu. Hinh 2.1
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duoi day trm'h bay bang can doi ke toan cua Dich vu du lich 1 O’ hanh Martin vao ngay 31/12/20x5
H in h 2.1: B a n g c a n d o i ke toan
Dich vu du Ijch Martin
Bang CDKT ngay 31/12/20x5
Tai Sctn
Tai san ngan han
T ien m at $1 050
C ac khoan phai thu 3 961
P hieu no phai thu 600
V at tu 10 248
B ao hiem tra trUdc 2.550
. T ong cong tai san ngSn han S18.409 Tai san dai han:
Dat 24 200 N Jiajcudng $70,000
TrU khaiu hao 18.400 51 600
M ay m oc th ie t bi S3 200
TrU khau hao 800 S2.400
T ong cong T SD H 78.200 Ban quyen m au ma 10.000 Tong cong tai san S 117,009 No pnai tra
No ngan han:
C ac Khoan phai tra $2,715
Luong phai tra 480
P hieu no phai tra 3.000
Phan den han cua no dai han 1,200
Tong cong no ngan han 57.395 NO dai han:
Phieu no phai tra 48.800 Tong cong no phai tra S56.196 Von chu sd hClu
Von, Martin 60,814 Tdng ci ke toan
Ngay 31/
3/20x5
Tien mat
TAI SAN CONG NO & VON CHU S 6 h Qu | _ *
Cac khoan phai thu Vat tu
Dat
Nha xiidng
May moc thiet b|
S 4.200 800
400
40.000 35.000 25.000
Cong no :
Phieu no phai tra S49.000 Cac khoan phai tra 1 9,000 Luong phai tra j 3.000
Tong cong cong no S61.000 Von chu sd hOu
Von, John 44,400
Tong cong Tai san $105,200 Tdng cong Cong no & S105 400 Von chu sd huu
B ai ta p th i du 2:
Co bang can doi ke toan cua cong ty Liquid nhu sau: SO GHI NO 20X5 20X4
Tien mat
Chung khoan th| trUdng
Cac khoan phai thu
Hang ton kho
Chi phi tra trudc n g ln han
Dat dai
Nha xudng
Thiet t>!
Tdng sd ghi No
SO GHI C 6
Hao mon luy ke: Nha xudng Hao mon luy ke: Thiet bj
Vay ngan hang
Cac khoan phai tra
Cac khoan phai tra khac
Trai phieu phai tra
Tien thudng tren trai phidu phai tra Co phieu uu dai
Co phieu thudng
Tien lai de lai
Tdng sd ghi Co
70
$ 39.220 20,000
41.400
27,600
4,180
9,000
270.000 478.000 $890,000
$ 95,000 153.000 12,000
67,200
20,000
90.000
2.800
70.000
305.000 Z5JD00
$890,000
$ 15.800 28.000
24.000
36,800
4.400
19.000
250.000
450.000 $828,000
$ 77,000 120,000
23.000
35.000
10.000
90.000
3.000
100 000 290.000 30.000
$828,000
Cac tdi li$u khac:
(1) Trong n3m 20x5 Hoi dong quan tri cong ty quyet dinh chuyen $15,000 tU tien lai de lai thanh co trie bang co phieu co phan thudng.
(2) Co tufc bang tien mat $6,000 duoc cong bo va thanh todn cho co phieu Uu dai, va co tufc $50,000 duoc cong bo va thanh toan cho co phieu thudng.
(3) 300 co phieu Uu dai duoc thu hoi bang $30,000 tien mat
(4) But toan duy nhat de ghi vao tai khoan Tien lai de lai la de ghi co tufc va de khoa so tai khoan Tdng hop thu nhap, co so du Co la $66,000 sau khi khau trU khoan lo do ban dat.
(5) Khong co tai san co" dinh nao dUofc ban ngoai dat dai; dat duoc ban vdri gia $8,000, bi lo $2,000. Khoan lo duoc xem la mot khoan muc bat thudng.
Yeu cau:
a. Tinh bien dong ve tien va tuong duong tien trong nam 20x5
b. Lap bao cao lUu chuyen tien t$ nam 20x5.
Bai gidi
a. Tinh bien dong ve tien va tuong duong tien:
. -------
20x5 20x4
Tien mat
Chdng khoan thi trudng
Trd : vay ngan hang Tien va tuong duong tien Tien tang trong nam 20x5
$ 39.200 20.000 $ 59,220 12.000
$ 47,220 $ 47,220
$ 15.800
28.000
$ 43.800
23.000
$ 20,800
26.420
$ 47,220
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b. Bao cao lifu chuyen tien te n&m 20x5
CONG TY LIQUID
Bao cao liiu chuyen tien te
Nam 2005
Cac hoat dong kinh doanh:
Lai thuan trade khoan bat thudng S 68.000 Tra: Tang cac khoan phai thu $(17,400) Chi phi lam giam doanh thu nhung
khong anh hudng den ti£n mat - khau
hao ti£n thudng cua trai phi£'u phai tra
Cong: Chi phi khdng sir dung tien mat - (200) ( 17,600) khau hao
Giam hang t6n kho $ 51.000
Giam cac khoan chi phi tra trudc ngan 9,200
han
Tang cac khoan phai tra900
Tang no phai tra khac32,200
Tien tang ti/ hoat dong kinh doanh10.000 102.620 Cac hoat dong tai chinh:$153,020 C6 tire bang ti£n mat
Thu h6i c6 tufc Uu dai$(56,000)
Ti£n sCr dung trong hoat ddng tai chinh
(30,000)
Cac hogt ddng d&u tu:(86.000) Ban dat, g6m ca khoan 16 $2,000
Mua nha xudng$ 8,000 Mua thi&t bj
Tien sif dung trong hoat dong d3u tu(20,000) /oq ac\c\\
Tang ti£n va cac khoan tuong dUdng ti6n(^o.bUU)(40,600] $ 26.420
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Bai 2.1:
Hay siia lai bang can doi ke toan sai difdi day thanh bang can doi ke toan dung:
CONG TY GALLEY
Bang can doi ke toan
Ngay 31/8/20x5
TAI SAN CONG NO & VON CHU S6 HUU Von, lioyd $66,200 Cac khoan phai thu $37,800 Tien mat 10,900 Phieu no phai tra 75,400 Nha xifdng 48,000 Vat tu 1,400 Xe tai 16.500 Dat dai 27,000
Tdng cong Tai san $141,600 Tong cong Cong no & Von chu sd hQu
Bai 2.2:
$141,600
Co tai lieu dtfdi day cua cong ty HR vao ngay 31/12/20x5: Dat dai ................................................................................$95,000 CAc khoan phai tra ..........................................................14,600 Cac khoan phai thu ..........................................................18,900
Von, Janet .....................................................................................X Thiet bi v&n phong .............................................................3,400 Nha xudng ...........................................................................70,000 Tien m at............................................................................... 12,100 Phieu no phai thu .............................................................70,000 Hay tinh X va lap bang can doi ke toan cua cong ty
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Bai 2.3:
Co tai lieu dudi day cua cong ty Green vao ngay 31/5/20x5:
Cac khoan phai tra ........................................................S12.100 Thiet bi van phong ..............................................................7,200 Von, Green .......................................................................... 76,900 Dat dai .................................................................................. 48,000 Tien m&t .........................................................................................X Phieu no phai tra ..............................................................30,000 Cac khoan phai tra .......................................................... 15,400 Nha xifdng ............................................................................46,000
Ngay sau ngay lap bang can doi ke toan co cac NVKT diidfi day phat sinh:
Ngay 1/6: ban mot nufa so dat dai cua cong ty vdi gia hoa von $24,000. Thu $5,000 tra trade va mot phieu na phai thu, $19,000. Ky han thanh toan cua phieu ncf phai thu la 60 ngay, khong tinh lai.
Ngay 2/6: Thanh toan cac khoan phai tra bang tien mat, $2,300.
Yeu cau:
1 Lap bang can doi ke toan vao ngay 31/5/20x5
2. Lap bang can doi ke toan vao ngay 2/6/20x5. sau khi cac NVKT tren phat sinh.
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Bai 2.4
Co tai lieu cua cong ty Gremlin vao ngay 31/7'20x5 nhu' sau:
Cac khoan phai tra ......................................................... $4,000 Cac khoan phai thu ...............................................................300 Nha xuting ...........................................................................20.000 Tien mat ................................................................................ 4.600 Thiet bi ................................................................................ 26,000 Dat dai ................................................................................. 40,000 Phieu nq phai tra .............................................................46.000 Vat t u ...................................................................................... 2,800 Von, susan .....................................................................................x Trong 2 ngay dau thang 8 co cac NVKT sau phat sinh:
1/8: Susan dau tu them $15,000 vao doanh nghiep. Thanh toan het nor cac khoan phai tra (khong lien quan den phieu nq phai tra)
2/8: Mua thiet bi tri gia $9,000, phai tra trong vong 10 ngay. Mua vat ttf tri gia $500 tra ngay bang tien mat.
Yeu cau:
1. Lap bang can doi ke toan vao ngay 31/7/20x5
2. Lap bang can doi ke toan vao ngay 2/8/20x5, sau khi hai NVKT tren da phat sinh.
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Bai 2.5:
Hay tinh cac khoan tang hay giam tien va cac khoan taong difong tien (neu co) cua tdng tinh huong dudi day:
a. Trong n&m hoat dong kinh doanh nam dau tiendoanh thu bang tien la $120,000, doanh thu tra cham la $300,000, va cac khoan phai thu vao luc cuoi nam la $60,000
b. Dat dai tri gia $18,000 dxiac ban vdi gia $26,000; ngudi mua tra $12,000 bang tien mat va mot phieu cam co tri gia $14,000
c. Phat hanh $500,000 trai phieu phai tra de mua mot van phdng
d. Phat hanh co phieu von cho cac nha dau tif, thu $600,000 tien
e. Mua thiet bi tri gia $400,000, tra $100,000 bang tien mat va $300,000 phieu cam co' phai trk
f. Tuyen bo co tufc bang tien la $80,000
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Bai 2.6:
Hay giai thich van tat cdc tinh huong dudri day co anh hudng nhu the nao den bien dong cua tien mat:
a. Khau hao trong nam la $100,000
b. Thang 7, 10.000 co phan co gia tri $500,000 difofc chia doi, va trong thang 10, 10% co tufc co phieu thudng duoc phat cho co dong
c. Chi $50,000 tien mat va phat hanh $500,000 co phan thudng de mua dat tri gia $500,000.
B ai 2.7:
Dufdfi day la bao cao tinh hinh tai chinh cua cong ty Landscape:
Cudi nSm D5u nSm
Tien mat (tien mat va tuong duong tien) $ 16,000 $ 12,000 Cac kho&n ph&i thu 100,000 90,000 Hang ton kho 54,000 63,000 Dat dai 90,000 50.000
Nha xudng 160,000 100,000 T r i/ : Hao mon luy ke ( 40.000) (35.000) Tdng cong $380,000 $280,000
Phai Irk ngudi ban $ 42,000 $ 31,000 No ph&i tra khac 8,000 9,000 Phidu no ph&i tra, ky han 5 n5m 70.000 - 0 - Co phidu von, kh6ng co m#nh gia 210.000 200,000 Tien lai de lai 50.000 40.000 Tdng cong $380,000 $280,000
Lai thuan la $17,000, khong bao gom khoan lai, lo bat thtfctag nao. Chi phi khau hao nam nay la $5,000. Co tufc bang tien mat la $7,000 dacfc trd vao luc cuoi nam nay.
Yeu cau:
L$p bao cdo litu chuyen tien te cua nam nay.
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Bai 2.8:
Co tai lieu dudi day cua cong ty El Toro
31/12 1 1
Tien mat $ 65,000 S 80.000 Cac khoan dau tu tarn thdi 35,000 20,000 Cac khoan phai thu 160,000 105.000 Hang ton kho 140,000 170.000 Cac khoan tra trudc ngSn han 10,000 5.000 Cac khoan dau tu dai han 80,000 100.000 Thiet pi 600,000 420.000 Tru: hao mon luy ke (190.000) (110.000)
Vay ngan hang 75,000 55.000 Phai tra ngudi ban 110,000 135.000 Cac khoan phai tra khac 15,000 10.000 Co phan von 250,000 200.000 Tien lai de lai 450,000 390.000
Khau hao trong nam la $80,000; khong co thiet bi nao daoc ban; cac khoan dau td dai han duoc ban, co loi $10,000: phat hanh co phieu vdn thu $50,000; lai thuan (gom ca khoan lai bat thddng $10,000) la $135,000. Co tufc bang tien mat duoc cong bo va thanh toan la $75,000.
Yeu caux
a. Lap bao cao liAi chuyen tien te cua nam.
b. Nhan xet ve kha nang thanh toan cua cong ty va cac chinh sach cua cong ty doi vdi cac hoat d§ng kinh doanh, dau ta, tai chinh trong nam
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