Cẩm nang lập chứng từ kế toán, ghi sổ kế toán, lập, phân tích báo cáo tài chính, nội dung kế toán tài chính, sơ đồ kế toán doanh nghiệp vừa và nhỏ: Phần 1

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Phần 1 Tài liệu Hướng dẫn lập chứng từ kế toán, ghi sổ kế toán, lập, phân tích báo cáo tài chính, nội dung kế toán tài chính, sơ đồ kế toán doanh nghiệp vừa và nhỏ giới thiệu tới người đọc các nội dung tổ chức công tác trong các doanh nghiệp vừa và nhỏ, danh mục biểu mẫu và hướng dẫn lập chứng từ kế toán, các loại sổ kế toán và ví dụ ghi sổ kế toán. Mời các bạn cùng tham khảo nội dung chi tiết.

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Nội dung Text: Cẩm nang lập chứng từ kế toán, ghi sổ kế toán, lập, phân tích báo cáo tài chính, nội dung kế toán tài chính, sơ đồ kế toán doanh nghiệp vừa và nhỏ: Phần 1

TS. VO VAN NHI G V Khoa Ke toan - K iem toan DH Kinh te TP.HCM HLfCfNG DAN C H w e i n s n a n s i ’ i f n i P H f i H T t £ H fifili ( l A f t T A K l H I N H U M I K I I l i N T f l l M a M i n i (D a d iic tc s i i a d o i, b o su n g th eo c a c q u y d in h h i$ n h a n h ) NHA XUAT BAN THONG KE Ha Npi - 2004
H l /C f N G D A N L A P C H lfN G T l/ K E T O A N - G H I S O K E T O A N L A P , P H A N T IC H B A O C A O TAJ C H IN H - N O I D U N G K E T O A N TAJ C H IN H - SO DO KE TOAN D O A N H N G H I E P V X /A V A N H O
TS. VO VAN NHI G V Khoa Ke toan - Kiem toan, DH Kinh te TP.HCM HUdNG DAN - L A P CHUfNG T lf K E T O A N - GHI SO K E T O A N ■ L A P , P H A N TICH B AO CAO T A I CHINH - NOI DUNG K E T O A N T A I CHINH ■ - S0 DO K E TOAN D O A N H N G H I E P VIJfA V A N H O ■ (D a di/ cfc sura d o i, b o s u n g t h e o c a c q u y d in h h i e n h a n h ) nhA xu at ban th ong ke Ha Noi - 2004
LCfl N O I D A U H e th on g lie toan bun hank theo qu yet d in k 1 1 4 1 1 T C /Q D ! C D K T ngay 1-11-1995 ciia Bo Tdi chin/i sail m ot thdi gian dp dun g da p h ot h ay dtfoc hieu qua doi voi con g toe quan ly vd dieu hctnh Jioqt d on g sdn xudt kink doanh a cdc doan/i n gh iep noi c/iung. T uy nhien do viec xdy dilng co tinh chat cliung, bao qudt nen lie th on g he toan nay lai lthd rildm rd vd kho dp dun g doi voi cdc doanh nghiep co quy m o vi/a vd nho, dele biet Id cdc doanh n gh iep kh on g thuoc s o htiu Nlia nitoc. B e cdc doanh n gh iep vi(a vd nho co co s o phdp Ly to chi'fc con g tdc he toan phu hop voi. quy mo, dqc diem vd nang life quan ly, Bo Tai chinh da ban hdnh H e th on g he toan doanh n gh iep vi'/a vd nho theo QD 1 1 7 7 / T C / Q D /C D K T ngay 2 3 -1 2 -1 9 9 6 vd quy dinh dp d u n g th on g nhdt vao ngay 0 1 -01 -19 97 vd hien nay da difoc siia doi theo Q D 144/2001 /Q D -B T C ngciy 21-12-2001 cua Bo Tai chinh. K e toan von la con g cii quan ly hoqt d on g sdn xudt kinli doanh nen kh on g th e tif no quy dinh nliting noi dun g hack toan md phai phu thuoc thitong xuyen, tn fc tiep vao c o d i e quan ly dieu hdnh nen kinh te noi ch u n g vd cdc doanh nghiep noi rieng. Do vay, viec co nhitng thay doi tron g xdy ciifng H e th ong he toan la dieu hien nhien. X u d t phdt tii tinh than nay, cluing toi bien soan cuon such nay d e giiip cdc ban sinh vien, cdc ngu'di lain con g tdc thifc te cu n g nhit d on g ddo ban doc co tdi lieu tham khdo H e th on g he toan doanh nghiep vti'a vd nho. Cuon sdeh bao gom cdc noi dung: - Lap ch ifng tii he toan - G hi so k e toan - Lap - plian tic.h bao cdo tdi chinh - N oi d u n g cae phan hdnh k e toan tdi chinh - S o do k e toan T A C G lA 5
Phan thiinhdt NOI DUNG TO CHU'C 0 CONG TAC KE TOAN TRONG CAC DOANH NGHIEP VUA VA NHO
Doanh nghiep vifa va nho bao gom cac doanh nghiep co quy mo nho hoac trung binh ve von, ve may moc thiet bi, ve lao dong... va qua trinh san xuat kinh doanh thi/ong di/cfc tap trung trong mot pham vi nhat dinh voi mot hoac mot so phan xtfong (hoac bo phan kinh doanh). D oanh n gh iep vtia va nho rat da dang ve linh vu"c k inh doan h d on g th oi cung bao gom nhieu hinh thufc so' hufu khac nhau (doanh n g h iep nha nu’o'c, co n g ty co phan...). T h o n g tin ke toan cua cac doanh nghiep viTa va nho cung di/o'c cung cap ch o nhieu doi tLfo'ng khac nhau, ben tron g cung nhu ben ngoai doanh n ghiep. Do vay noi dung to chufc con g tac ke toan tron g cac doanh nghiep vtia va nho ve nguyen tac cung khong co sii khac biet lo'n so vo'i cac loai hinh doanh nghiep khac. Sau day gio'i thieu tong quat m ot so van de co' ban thuoc noi dung to chufc con g tac ke toan tron g cac doanh nghiep viTa va nho. 1 . TO CHUfC VAN DUNG C H E DO CHIJfNG TlT KE TOAN: Chufng tCr ke toan stf dung tron g doanh nghiep vCra va nho cu n g quy dinh bao gom 2 phan he: chutag tCf co tinh chat bat buoc va chufng ti/ co tinh ch a t hifo'ng dan. - Doi vo'i chufng tCr co tinh chat bdt buoc can phai tuan thu n g h iem ngat cac quy dinh ve loai chi^ng 11/, mau chung tu", phifong phap lap chufng tCr cung nhu- viec li/u han h, suf dung chufng ti/ tron g cac hoat dong kinh doanh. - Doi vo'i chufng tCr co tinh chat hi/o'ng dan can phai n g h ien cufu d ac diem hoat d ong, dac diem ve doi tiio'ng ke toan cung nhiJ yeu cau thu n h a n , xuf ly th on g tin de xay dyng cac loai chufng tCr phu h op vo'i yeu cau quan ly va bao dam tin h phap ly theo quy dinh ciia nha mio'c. X ay dung va suf dung m ot he th on g chufng tCr phu h op vo'i h oa t d o n g cua doanh n g h iep co vi tri het sure quan tron g tron g to chufc co n g tac ke toan cua doan h nghiep, bo'i chinh no la dieu k ien ban dau de thiic h ien m uc tieu cung cap th o n g tin va kiem tra cua ke toan doi vo’i hoat d on g cua doanh n gh iep. 2. VAN DUNG H E TH O N G TAI KHOAN KE T O A N : He th on g tai k h oan ke toan tron g doanh n g h iep vi/a v a n h o diio'c quy dinh chung ch o cac doanh n gh iep thuoc cac n gan h nghe k h ac nhau, thuoc cac h in h thufc sor hufu kh ac nhau nen m 6i doanh n g h iep can can cuf va o tin h h in h thiic te ve h oat d on g san xuat k inh doanh va yeu cau cung cap th on g tin de va n dung phu ho'p. Sau day gidri thieu he th o n g tai k h oan ke toan ap dung ch o cac d oan h n g h iep vtia va nho. 8
D A N H M U C HE T H O N G TA I K H O A N KE T O A N D O A N H N G H IE P VL/A V A NH O (Da siifa doi, bo sung) SO HIEU TT TAI KHOAN TEN TAI KHOAN GHI CHU Cap 1 Cap 2 1 2 3 4 5 LOAI TK 1: TAI SAN LUU DONG 1 111 Tien mat 1111 Tien Viet Nam Gom ca ngan phieu 1112 Ngoai te (Gom ca vang. bac neu co) 2 112 Tien g ifi ngan hang 1121 Tien Viet Nam 1 122 Ngoai te 3 121 Dau tu1tai chinh ngan han 4 131 Phai thu cua khach hang Chi tiet theo tung khach hang 5 133 Thue GTGT difOc khau trtf 1331 Thue GTGT dUoc khau tru cua hang hoa dich vu 1332 Thue GTGT duo'c khau tru cua TSCO 6 138 Phai thu khac 7 141 Tam ufng Chi tiet theo doi tuong 8 152 Nguyen lieu, vat li#u Chi tiet theo yeu cau quan ly 9 153 C ong cu, dung cu Chi tiet theo yeu cau quan ly 10 154 Chi p h i san xuat, kinh doanh dd dang Chi tiet theo yeu cau quan ly 11 155 Thanh pham Chi tiet theo yeu cau quan ly 12 156 Hang hoa Chi tiet theo yeu cau quan ly 13 157 Hang g tii di ban Chi tiet theo yeu cau quan ly 14 159 Cac khoan d if phong 1591 DU phong giam gia chC/ng khoan dau tu n g in han 1592 DU phong phai thu kho doi 1593 DU phong giam gia hang ton kho LOAI TK 2 TAI SAN CO 0|NH 15 211 Tai s£n co djnh 2111 Tai san co dinh hQu hinh 2112 Tai san co dinh thue tai chinh 2113 Tai san co dinh vo hinh 9
1 2 3 4 5 16 214 Hao mon tai san co dinh 2141 Hao mon tai san co dinh huu hinh 2142 Hao mon tai san co dinh thue tai chinh 2143 Hao mon tai san co dinh vo hinh 17 221 Dau tu tai chinh dai han 2211 Dau tu chung khoan dai han Chi tiet theo tung loai 2212 Gop von lien doanh 2218 Dau tu dai han khac 18 229 DU phong giam gia ch ifn g khoan dau tif dai han 19 241 Xay dtfng CO ban do dang 20 242 Chi p hi tra trtfd c dai han LOAI TK 3 NO PHAI TRA 21 311 Vay ngan han 22 315 No dai han den han tra 23 331 Phai tra cho n g iid i ban Chi tiet theo yeu cau quan ly 24 333 Thue va cac khoan phai n op Nha nude 3331 Thue gia tri gia tang 33311 Thue GTGT dau ra 33312 Thue GTGT hang nhap khau 3332 Thue tieu thu dac biet 3333 Thue suait, nhap khau 3334 Thue thu nhap doanh nghiep 3336 Thue tai nguyen 3337 Thue nha dat, tien thue dait 3338 Cac loai thue khac 3339 Phi, le phi va cac khoan phai nop khac 25 334 Phai tra n g iid i lao dong 26 335 Chi p h i p ha i tra 27 338 Phai tra , phai n op khac 3381 Tai san thua cho giai quyet 3382 Kinh phi cong doan 3383 Bao hiem xa hoi 3384 Bao hiem y te 3387 Doanh thu chua thue hien 3388 Phai tra, phai nop khac 28 341 Vay dai han 29 342 NO dai han 10
LOAI TK 4. NGUON VON CHU SO HUU 30 411 Nguon von kinh doanh 4111 Von gop 4112 Thang du von 41 18 Von khac 31 412 Ldi nhuan tich luy 32 413 C henh lech ty gia 33 415 Cac quy cua doanh nghiep 4151 Quy du phong ve tro cap mat viec lam 4158 Quy khen thudng, phuc loi 34 419 Co phieu mua lai Cong ty co phan 35 421 Ldi nhuan chUa phan phoi LOAI TK 5 . DOANH THU 36 511 Doanh thu Chi tiet theo hoat dong 37 521 Cac khoan giam trd doanh thu 5212 Hang ban bi tra lai 5213 Giam gia hang ban LOAI TK 6 . CHI PHI SAN XUAT. KINH DOANH 38 611 Mua hang Ap dung cho phuong phap kiem ke dinh ky 39 632 Gia von hang ban 40 635 Chi phi tai chinh 41 642 Chi p h i quan ly kinh doanh Chi tiet theo yeu cau quan ly LOAI TK 7 . THU NHAP KHAC 711 Thu nhap khac Chi tiet theo hoat dong 42 LOAI TK 8 . CHI PHI' KHAC C hi p h i khac Chi tiet theo hoat dong 43 811 LOAI TK 9 XAC DjNH KET QUA KINH DOANH 44 911 Xac d inh ket qu3 kinh doanh 11
1 2 3 4 5 LOAI TK 0 . TAI KHOAN NGOAI BANG 1 001 Tai san thue ngoai 2 002 Vat tu hang hoa nhan g itf ho, nhan gia cong 3 003 Hang hoa nhan ban ho, nhan ky g iii, dai ly 4 004 Nd kho doi da xtf ly 5 007 N goai te cac loai 6 009 N guon von khau hao 7 010 Co p h ieu li/u hanh (Cong ty co phan) 8 011 Co tijfc, ldi nhuan phai tra (Cong ty co phan) 3. TO CHLfC VAN DUNG C H E DO SO KE TOAN To chufc he th on g so ke toan phu ho'p vo’i quy m o cua doanh n g h iep cung nhi/ phu hop vo'i yeu cau he th on g hoa va xu' ly th on g tin tron g doanh n g h iep co y n gh ia lo'n tron g viec bao dam cac yeu cau kip tho'i, day du, chinh xac cua th on g tin ke toan khi cung cap cho cac doi tiio'ng khac nhau. H ien nay co 4 hinh thufc so ke toan du’o'c quy d in h ap dung cho cac doanh nghiep. Tuy nhien, doi vo'i doanh nghiep vifa va nho co the van dung m ot tron g hai h in h thufc so ke toan. - Doi vo'i doanh n gh iep co quy m o nho, so li/o'ng tai k h oa n suf dung tren dirdi 20T K , khoi lifo'ng nghiep vu kinh te phat sinh han g n gay k h on g nhieu thi nen sii dung hinh thufc so ke toan nhat ky - So cai. - D oi vo'i doanh n gh iep co quy mo trung bin h h oac k h o n g qua n h o, h oa t d on g kinh doanh tifo'ng doi da dang, phat sinh nhieu n g h iep vu k in h te thi n en suf dung hinh thufc so ke toan: N hat k y chung. D ay la h in h thufc so ke toan dcfn gian, de van dung va rat thuan lo'i khi ring dung tin h oc de xiif ly th on g tin k e toan. C ac d oan h n g h iep co quy m o nho cung co the va n en m anh dan suf dung h in h thufc so N h at k y chung (th ay vi hinh thufc so N hat k y - So cai). Sau day gio'i thieu cac h in h thufc so ke toan nay. 1. Hinh thufc so ke toan nhat ky - so Cai 1. H inh thufc ke toan N h a t k y - so Cai gom cac loai so sach ke toan sau day: - N hat ky - so Cai; - C ac so va the ke toan chi tiet. 2. N hat k y - so Cai la m ot quyen so ke toan ton g h o p duy n hat, dung lam so nhat k y ghi ch ep cac n gh iep vu k in h te tai ch in h p h at sin h th eo trin h tiT th d i gian, vtia dung lam so Cai de tap hop va he th on g h oa cac n g h iep vu do th eo cac tai khoan ke 12
toan. So N hat ky — so Cai gom nhieu trang. moi trang chia lam hai phan: m ot phan dung lam so nhat ky va m ot phan dung lam so Cai. Phan dung lam so nhat ky gom cac cot: ngay thang, so hieu cua chufng tu' dung lam can cuf ghi so, trich yeu noi dung n gh iep vu ghi so va so tien. Phan dung lam so Cai difo'c chia ra nhieu cot, m oi tai k hoan suf dung hai cot - m ot cot ghi No' va m ot cot ghi Co. So lifo'ng cot tren so nhieu hay it phu thuoc vao so lifo'ng cac tai khoan phai su- dung. So va the ke toan chi tiet trong hinh thufc nhat kv - so Cai gom : - T h e hoac so ke toan chi tiet tai san co dinh, khau hao tai san co dinh va nguon von kinh doanh; - T h e hoac so ke toan chi tiet vat lieu, con g cu, dung cu, thanh pham , hang hoa; - So ke toan chi tiet cac loai von b^ng tien (quy tien mat, tien gifi ngan hang), va tien vay (vay ng&n han, vay dai han). - So hoac the ke toan chi tiet cac nghiep vu thanh toan: phai tra cho khach hang phai thu cua khach hang, cac khoan phai thu, phai tra khac,... - So hoac the ke toan chi tiet chi phi san xuat chi phi quan ly kinh doanh - So hoac the ke toan chi tiet chi phi dau tii xay diing co' ban - So hoac the ke toan chi tiet thuoc cac tai khoan khac tuy theo yeu cau phan tich, kiem tra va lap bao bieu trong tiing nganh, tifng xi nghiep va to chufc kinh te. N oi dung va k et cau cua cac so va the ke toan chi tiet phu thuoc vao tinh chat cua cac doi tifo'ng hach toan va yeu cau thu nhan cac chi tieu phuc vu con g tac quan ly va lap bao bieu. 3. T rin h tu1 ghi chep trong hinh thufc N hat ky - so Cai nhif sau: han g ngay, m oi khi nhan difo'c chufng td goc phan anh cac nghiep vu kinh te tai chinh phat sinh, nhan vien giuT so N h at ky - so Cai phai kiem tra chufng td ve m oi m at, can cuf vao noi dung ngh iep vu tren chufng tCf xac dinh tai khoan ghi N o, tai khoan ghi C o va ghi cac noi dung can th iet ciia chufng tri vao N hat ky - so Cai. M oi chufng td goc difo'c ghi vao N hat ky - so Cai tren m ot don g dong tho'i o' ca hai phan: trifoc h et ghi vao cac cot ngay thang, so hieu cua chufng tri, dien giai noi dung va so tien cua n gh iep vu tron g phan N hat ky, sau do ghi so tien cua nghiep vu vao cot ghi N o va cot ghi C o ciia cac tai khoan co lien quan tron g phan so Cai. Cuoi thang, sau khi phan anh toan bo cac n gh iep vu k in h te tai chinh phat sinh trong th an g vao N hat ky - so Cai, nhan vien giri so tien h an h kh oa so, tim ra tong so tien d phan N hat ky, ton g so phat sinh N o, phat sinh C o va so dir cuoi th an g ciia tirng tai k h oan 0 phan so C ai, d on g tho'i tien hanh kiem tra doi chieu so lieu tren N hat ky - so Cai ban g cachnlay ton g so p h at sinh N o va ton g so p h at sinh Co cua tat ca cac tai k hoan tren so Cai doi chieu vdri ton g so tien o' p han n h at k y va lay ton g so di/ No' ciia tat ca cac T K doi chieu vo'i ton g so di/ C o cua tat ca cac tai khoan tren so Cai. Neu cac ton g so noi tren khdp nhau thi viec tinh toan so p h at sinh va so dri cua cac tai khoan tren N hat k y - so Cai difoc coi la ch in h xac. Ngoai ra, de dam bao tinh chinh xac ciia cac so lieu hach toan tren tring tai khoan 13
ton g ho'p, tru'o'c khi lap bao bieu ke toan, nhan vien giir N h at ky - so Cai phai tien hanh doi chieu so phat sinh No', phat sinh Co va so dll' cua tirng tai khoan tren so Cai vo'i so lieu cua cac bang tong hop so lieu ke toan chi tiet cua cac tai khoan tifong ufng. Chufng tu' goc sau khi ghi N hat kv - so Cai difo'c chuyen ngay den cac bo phan ke toan chi tiet co lien quan de ghi vao so hoac the ke toan cua tirng tai khoan. Cuoi thang nhan vien phu trach cac phan hanh ke toan chi tiet co n g cac so hoac the ke toan chi tiet va can cuf vao so lieu cua cac so hoac the ke toan chi tiet lap cac bang lo n g ho'p chi tiet cua tu'ng tai khoan tong h op de doi chieu vo'i N hat ky - so Cai. Moi sai sot phat hien trong qua trinh kiem tra doi chieu so lieu phai difoc siia chufa kip tho'i theo dung cac phu'o'ng phap siifa chua sai sot quy dinh tron g che do ve chu'ng tir va so sach ke toan. N hat ky - So Cai va cac ban g ton g hop chi tiet sau khi k iem tra, doi chieu va chinh ly so lieu du'o'c sii dung de lap bang can doi ke toan va cac bao bieu ke toan khac. T rinh tu' ghi chep theo hinh thu'c so ke toan: N hat ky - so Cai --------------- > Ghi hang ngay (djnh ky) Ghi vao cuoi thang (hoac djnh ky) < -------------> Doi chieu, kiem tra 14
2. H inh thufc ke toan nhat ky chung 1. H inh thufc ke toan N hat ky chung gom co c;ic loai so sach ke toan chu yeu sau day: - So nhat ky chung. - So Cai. - So N hat ky dac biet va cac so ke toan chi tiet (so phu). 2. So nhat ky chung (con goi la nhat ky tong quat) la so ke toan can ban dung de ghi chep cac nghiep vu phat sinh theo trinh tu tho'i gian va quan he doi ufng tai khoan cua cac nghiep vu do, lam can cuf de ghi vao so Cai. So Cai la so ke toan tong hop dung de tap hop va he thong hoa cac nghiep vu phat sinh cua tiing khoan tong ho'p. So lieu cua so Cai cuoi thang du’o'c dung de ghi vao bang can doi so phat sinh va tu" do ghi vao ban g can doi ke toan va cac bao bieu ke toan khac. So N hat kv dac biet (con du'o'c goi la Nhat ky chuyen dung) difo'c suf dung trong truong ho'p nghiep vu phat sinh nhieu neu tap trung ghi ca vao nhat ky chung thi se co trd ngai ve nhieu mat, cho nen ph;ii m o cac so nhat ky dac biet de ghi chop rieng cho tung loai nghiep vu chii yeu. Khi dung so nhat kv dac biet thi chufng tCf goc tru'o'c hot du'o'c ghi vao so nhat ky dac biet (so nhat ky dac biet thiio'ng la loai so nhieu cot) sau do, dinh ky hoac cuoi thang, tong hop so lieu cua so nhat ky dac biet ghi m ot lan vao so cai. N goai so nhat ky dac biet, tuy theo yeu cau quan lv doi vo'i tiing loai tai san hoac tCfng loai n gh iep vu nhif tai san co dinh, vat lieu, hang hoa, thanh pham , chi phi san xuat... ngufoi ta phai mo' cac so hoac the ke toan chi tiet. Day la loai so ke toan dung de ghi chi tiet cac sii viec da ghi tren so ke toan tong hop nham phuc vu yeu cau ciia con g tac k iem tra va phan tich. Khi mo' cac so ke toan chi tiet thi chung tif goc difo'c ghi vao so ke toan chi tiet, cuoi thang can cuf vao cac so chi tiet lap cac ban g ton g hop chi tiet ciia tifng tai khoan tong ho'p de doi chieu vo'i so ke toan phan loai chung. 3. T rin h tii ghi chep ke toan trong hinh thufc nhat ky chung nhif sau: h an g ngay can cuf vao cac chufng tif goc ghi nghiep vu phat sinh vao so nhat ky chung theo trinh tii tho'i gian sau do can cuf vao so nhat ky chung de ghi vao so Cai. Trifdng hop dung so n h at ky dac b iet thi han g ngay can cuf vao cac chufng tif goc ghi n gh iep vu phat sinh vao cac so nhat ky dac b iet co lien quan, dinh ky hoac cuoi thang ton g hop cac n gh iep vu tren so n h at ky dac biet va lay so lieu ton g h op ghi m ot lan vao so Cai. Cuoi thang ton g h op so lieu ciia so Cai va lay so lieu ciia so Cai ghi vao ban g can doi phat sinh cac tai k h oan tong hop. Doi vo'i cac tai khoan co mo' cac so hoac the ke toan chi tiet thi, sau khi ghi so n h at ky, phai can cuf vao chufng tif goc ghi vao cac so hoac the ke toan chi tiet lien quan, cuoi thang con g so hoac the ke toan chi tiet va can cuf vao so hoac the k e toan v i iwup i 15
chi tiet lap cac ban g ton g ho'p chi tiet cua tiing tai khoan de doi chieu vdi b a n g can doi so phat sinh. Sau khi kiem tra doi chieu kho'p dung cac so lieu, b a n g can doi so phat sin h du'o'c dung lam can cuf de lap ban g can doi ke toan va cac bao bieu ke toan khac. T rin h tii ghi ch ep theo hinh thufc so ke toan: N hat ky chung — > Ghi hang ngay (dinh ky) Ghi vao cuoi thang (hoac dmh ky) -> Doi chieu, kiem tra 4. TO CHUfC B0 M A Y KE TO AN: T o chufc bo m ay ke toan o' doanh n gh iep vCfa va nho n en h et sufc gon n h e de tiet k iem chi phi son g van phai bao dam diio'c ch at liio'ng va hieu qua c o n g tac. Do v a y van de dat ra la phai tuyen ch on diio'c nhufng ngiicfi co trin h do chuyen m on, co n a n g ltic con g tac. Do co quy m o trung binh va nho, h oat d on g SK D m a n g tin h tap trung k h o n g dan trai tren pham vi ron g vo'i nhieu bo phan triic thuoc n en m o h in h to chufc b o m ay ke toan phu ho’p la m o h in h to chufc tap trung. T o chufc ke toan tap trung la m o h in h to chufc co dac diem toan bo co n g v ie c xuf ly th on g tin tron g toan doanh n g h iep diio'c thiic h ien tap trung a p h on g ke toa n , con a cac bo phan va do’n vi triic thuoc chi thiic h ien v iec thu n hap, p h an loai va chuyen chufng tii cung cac bao cao n g h iep vu ve p h on g ke toan xii ly va to n g ho'p th o n g tin (goi chung la do'n vi bao so). M o hinh to chufc ke toan tap trung co liu d iem la co n g v ie c to chuf b o m ay g on nhe, tiet k iem , viec xuf ly va cung cap th on g tin n h a n h nhay. Tuy n h ien nhufng liu d iem nay chi co the p h at huy diio'c tron g dieu k ien doan h n g h iep co to chtic san xuat va quan ly 16
m ang ti'nh tap trung, co' so' vat chat - ky thuat phuc vu cho viec xu' lv thong tin du'o'c tran g hi hien dai, day du, dong bo. Co' cau cua bo m ay ke toan: bo may ke toan o' doanh nghiep thu nhan th on g tin ban dau va xu- ly thong tin theo djnh huting vi/a tao lap du'o'c th on g tin ke toan tai chi'nh, vu’a tao lap th on g tin ke toan quan tri. Viec xac lap co' cau cua bo m ay ke toan can can cuf vao dinh huung nay de phan cong nham dat du'o'c muc tieu tao lap va cung cap th on g tin cho nhieu doi tuO'ng. N goai ra neu con g tac tai chinh chifa du'o'c to chufc rien g thi co' cau thanh m ot bo phan nam trong bo may ke toan thong ke ciia doanh nghiep de thu'c hien cac chufc nang tai chinh doanh nghiep nhif lap ke hoach tai chinh, to chufc huy dong va suf dung von, to chufc thanh toan con g no'... Bo m ay ke toan tron g doanh nghiep duOc dat di/6'i sir lanh dao va dieu khien cua ngiTo'i phu trach ke toan o' doanh nghiep, co chifc vu la ke toan triTo'ng. Tuy nhien cung can liTu y viec to chufc bo may ke toan ngoai viec phu thuoc vao quy mo cua doanh nghiep con phu thuoc hinh thu'c so' hiTu cua doanh nghiep nen co the co nhiing doanh nghiep chi co 1 hoac 2 nhan vien ke toan va k h on g dat ra chufc vu ke toan trilb'ng va cung co nhifng doanh nghiep chi thue ngifoi lam ke toan chuf khong tuyen ngifo'i lam ke toan. Song dii to chufc bo may di/di hinh thifc nao di nufa thi va. de trinh do nghe nghiep va dao dufc nghe nghiep cua ngi/o'i lam ke toan van la nhan to quyet dinh den chat luong cua th on g tin ke toan, dac biet la ngifo'i phu trach ke toan cua doanh nghiep. 17
Phan tintItai DANH MUC BIEU MAU VA HUONG DAN LAP CHUNG TIT KE TOAN i 18
1. DANH MUC BIEU IVlAU CHUFNG TLT KE TOAN Pham vi ap dung So hi£u So TT Ten chUng tu1 Bat buoc HUbng d iin chUng tU (BB) (HD) 1 2 3 4 5 1 Lao do ng tien lUOng 01 Bang cham cong 01 - LDTL HD 02 Bang thanh toan tien ludng 02 - LDTL HD 03 Giay chung nhan nghi viec huong BHXH C03 - BH BB 04 Danh sach ngudi lao dong huong tro cap BHXH C04 - BH BB 05 Bang thanh toan tien thuo'ng 05 - LDTL HD 06 Phieu xac nhan san pham hoac cong viec hoan 06 - LDTL HD thanh 07 Phieu bao lam them gio 07 - LDTL HD 08 Hop dong giao khoan 08 - LDTL HD 09 Bien ban dieu tra tai nan lao dong 09 - LDTL HD II Hang ton kho 10 Phieu nhap kho 01 - VT BB 11 Phieu xuat kho 02 - VT BB 12 Phieu xuat kho kiem van chuyen noi bo 03/VT - 3LL BB 13 Bien ban kiem nghiem 05 - VT HD 14 The kho 0 6 - VT BB 15 Phieu bao vat tu con lai cuoi ky 0 7 - VT HD 16 Bien ban kiem ke vat tu, san pham, hang hoa 0 8 - VT BB 17 Phieu xuat kho hang gUi ban dai ly 04/XKDL - 3LL BB III Ban hang 18 Hoa don GTGT 01/GTKT-3LL BB 19 Hoa don GTGT 01/GTKT-2LN BB 20 Hoa don ban hang 02/GTTT-3LL BB 21 Hoa don ban hang 02/GTTT-2LN BB 22 Bang ke thu mua hang nong san, lam san, thuy 04/GTGT BB san cua ngUdi true tiep san xuat - - ---------------- 19
1 2 3 4 5 23 Bang thanh toan hang dai ly (ky gin) 14-BH HD 24 The quay hang 15-BH HD 25 Bang ke mua lai co phieu 01-CK HD 26 Bang ke ban co phieu 02-CK HD IV Tien te 27 Phieu thu 01-TT BB 28 Phieu chi 02-TT BB 29 Giay de nghi tarn ung 03 TT HD 30 Giay thanh toan tien tarn ung 04-TT BB 31 Bang ke vang, bac. da quy 06-TT HD 32 Bang kiem ke quy 07a-TT BB 33 Bang kiem ke quy 07b-TT BB V Tai san co djnh 34 Bien ban giao nhan TSC0 01-TSCD BB 35 The TSCD 02-TSCD BB 36 Bien ban thanh ly TSCD 03-TSCD BB 37 Bien ban giao nhan TSCD sua chua Ion hoan 04-TSCD HD thanh 38 Bien ban danh gia lai TSCD 05-TSCD HD 20
2. BIEU MAU CHUfNG TLf KE TOAN 1. CHI TIEU LAO DONG TIEN Ll/ONG. hiau so: Ol-LDTL Don v i :.............................. Ban hanh theo QD so: I S 6 - T C /C D K T B q phan: ......................... ngay 14-3-1995 cua Bo Ten chinh B A N G C H A M CONG T h a n g .......nam ......... n So Cap bac Ngay trong thang Quy ra cong ludng hoac 1 2 3 4 31 So cong So cong nghi' viec So cong nghi' viec HQ VA TEN So cong So cong hUong TT cap bac huong luong ngiing viec huong ngung viec huong huong luong san pham chUc vu thoi gian 100% luong ....% luong BHXH A B C 1 2 3 4 31 32 33 34 35 36 C0ng - Ngifcfi duy^t Phu trach bp phan Ngtfoi ch a m co n g (K y , ho ten) (Ky, ho ten) (K v, ho ten) Ky hi£u chain cong Nghi phep: P - Luong SP: K I Ipi nghj, hoc lap: 1! - Li/ung thoi gian: + Nghi bu: NB - Om, dieu eluding: 0 Nghi khong luong: Ro - Con om: Co NgUng vioc: N - Thai san: TS Tai nan: T Lao dong nghia vu: LB
Mau so: 0 2-L D T L Don v i : ... Ban hanh theo QD so: 1S6-TC / C D KT Bo phan: ngay 14-3-1995 ciia Bo Tai chinh BANG T H A N H TOAn T IE N LlTCfNG T h a n g ....... nam........ No- Co:. LUOng thdi gian Nghi vipc, Nghi vipc, va nghi vipc, Phu cap Thue LUOng san ngUng vi£c ngUng vipc Tam ung ky Cac khoan phai Ky II dupe ngUng vipc thuoc quy Phu thu pham h u d n g ... % h u d n g ... % Tong I khau tru linh S6 hudng 100% luong cap nhap Hp v& B$c lUOng lUdng so lUOng khac phai TT t6n luong S6 So So So So So npp So Ky So Ky S6 SP S6 ti^n S6 tien So tien Cpng cdng cong cong tien cong tien tien nhan tien nhan A B C 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 C$ng Ke toan thanh toan Ke toan triftjrng (Ky, ho t6n) (K y, ho ton)