Quản trị kế toán doanh nghiệp: Phần 1

B ie n s o a n P G S .T S . V O V A N N H I
D a i h o c k in h te T P .H C M

KH TO AN D fN H CHO
CHU DOANH NGHIEB
M i.

-IIf

ã *ô i.

nh

A x u a t b a n tA i c h in h

■ mm


KE TOA N
DANH CHO CHU DOANH NGHIEP

1


Bien soan: PGS.TS. Vo Van Nhi
Dai hoc kinh te thanh pho Ho Chi Minh

K E T O A N D AN H CHO CHU
DOANH N G H IEP

NHA XUAT BAN TAl CHINH

LOfl NO I DAU
Thong tin ke toan het sufc can thiet cho nha quan lv - tir
mot cii'a hang buon ban nho cho den 1 tap doan kinh tr co
pham vi toan cau
Tuy nhien de suf dung thong tin ke toan co hieu qua thi
ngUofi duoc cung cap thong tin can phai co nhOfng kien thufc
nhat dinh ve ke toan tren cac khla canh: doi ti/Ong, noi dung,
phuong phap cung nhu kha nang doc hieu va phan tich thong
tin ke toan.
Tuy theo quv mo, dac diem kinh doanh va yeu cau quan
ly ma nha quan ly can co nhtifng hieu biet thich ufng ve ke
toan. NhUng hau nhu' diem giong nhau o' cac nha quan ly la
nhufng quyet djnh kinh doanh cua ho deu phai diia tren
nhCTng thong tin huu ich do ke toan cung cap.
Be giup cho cac chii doanh nghiep co quy mo nho va
trung binh tiep can vo'i ke toan dUo'i goc do la mot cong cu
cung cap thong tin nh^m qua do co the hieu va suf dung du'o'c
thong tin do ke toan cung cap. Chung toi bien soan cuon “Ke
toan danh cho chii doanh nghiep”
Hy vong cuon sach la tai lieu tham khao bo ich cho ngUo'i
su' dung. Tac gia mong don nhan y kien dong gop cua ban
doc.


Chuong 1
OOI TU0NG VA PHIfflNG PHAP KE TOAN
■

1.1. Doi tu’ofng ciia ke toan:
Bat ky 1 doanh nghiep du nho hay ldrn, du hoat dong
trong linh vUc kinh doanh nao di nufa, de hoat dong dUo'c deu
phai nam giif mot khoi luo'ng tai san nhat dinh. Qua trinh
hoat dong cua doanh nghiep la qua trinh suf dung tai san.
L;im cho tai san van dong, thay doi khong ngi/ng nham dat
duo'c cac muc tieu do ra.
Nhu vay, viec luon co duoc thong tin ve tai san va sii van
dong cua no se giup cho chu doanh nghiep <’ung nhu cac nha
quan ly nflm bdt duo'c hoat dong cua don vi minh tCr do mdi
co the thiic hien viec kiem tra, kiem soat va ra nhC^ng quyet
dinh kinh te phu ho'p.
Tu- nhu'ng ly giai tren co the xac dinh: doi tUong cua ke
toan la tai san thuoc quyen quan ly va suf dung cua I)N cuna
nhu su' van dong cua tai san trong qua trinh hoat dong cua
PN.
Khi noi den tai san cua doanh nghiep thi chu doanh
nghiep va cac doi tifo'ng su- dung thong tin ke to;in luon quan
tarn den 3 van de: Tai san gom nhiifng gt?; Tai san do dau nui
co?: Tai san van dong chuyen hoa nhu' the nao?
*

Tai san giCfa nhiifng gi la cau hoi quan trpng can diToc

oi;ii dap do chu doanh nghiep biet dtfo'c hien tai minh dang
nfim giu' va suf dung bao nhiou loai tai san, gia tri cua tufng
loai tai san la bao nhieu, loai tai san nao thCra hoac thieu cho
nhu cau hoat dong. ... ke toan phai cung cap thong tin ve tiing
/

loai tai san va sU van dong cua chting trong qua trinh hoat
dong cua doanh nghiep. Co the liet ke 1 so loai tai san chu
yeu cua doanh nghiep:
- Tien.
- Hang ton kho.
- No' phai thu.
- Cac loai chu'ng khoan (co phieu, trai phieu).
- Tai san co dinh.
Tung loai tai san nav la doi tUo'ng cu the cua ke toan.
Tai san do dau ma co cung la cau hoi quan trong khong
chi chu doanh nghiep mo'i quan tarn ma con la su quan tarn
cua nhieu doi tUo'ng khac co quyen lo'i hoac gian tiep doi vo'i
doanh nghiep. Ke toan phai cung cap thong tin ve cac nguon
tao nen tai san cua DN va su van dong cua cac nguon nay.
Co the liet ke 1 so nguon tao nen TS cua DN.
- No' phai tra: bao gom cac khoan vay, mUOn, no' nan de
bao dam nhu cau tai san cho hoat dong, nhu:
+ Vay ngAn han
+ Vay dai han
+ No' phai tra
+

...

- Von chu so' hufu: la nguon von do chu so' hiiu DN bo ra
tu dau va bo sung them trong qua trinh hoat dong, nhu:
- Nguon von kinh doanh.
- Lo'i nhuan
Tung loai nguon von nav la doi tUo'ng cu the cua ke toan

Tai san va nguon von co moi quan he mat thiet. Bo'i bat
8


ky 1 loai tai san nao cung phai difo'c tao ta tir 1 hoac 1 so
nguon nhat dinh. Do vay, luon luon co:
Tong cong tai san = Tong cong nguon von
Hoac:

TAI SAN = Nof phai tra + V on chu scf htfu

Vi d u : Cong ty A bo von ban dau de hinh thanh DN gom:
- Tien mat:

100 trieu

- Tai san co dinh:

400 trieu.

Sau do khi di vao hoat dong, cong ty A co mua chiu 1 so
hang hoa co tri gia 200 trieu.
Nhu' vay: Khi mo'i thanh lap thi tong tai san la 500 trieu
do von chu so’ hufu tao ra. Sau do, khi xay ra nghiep vu mua
chiu hang hoa thi tong tai san la 700 trieu diioc tao ra tir von
chu sd hufu (nguon von kinh doanh) 500 trieu va tCr no’ phai
tra (phai tra ngU'o'i b a r) 200 trieu.
*

Tai san van dong, chuyen hoa nhu the nao la cau hoi vo

cung quan trong doi vo'i chii doanh nghiep va cac nha quan ly
bo'i tai san ma ho dau tii vao cac hoat dong la de sinh lo’i, ma
muon sinh lo'i thi tai san phai van dong, luan chuyen khong
ngting de thiTc hien ke hoach kinh doanh. Khi tai san van
dong, chuyen hoa thi no se hinh thanh nen cac khoan chi phi
va dong tho'i tao ra cac khoan doanh thu. Ke toan phai cung
cap thong tin ve chi phi bo ra va doanh thu mang ve trong
suot qua trinh hoat dong ciia doanh nghiep. Co the liet ke 1
so khoan chi phi va doanh thu chu yeu nhif sau:
- Chi phi san xuat.
- Chi phi tieu thu (ban hang)
- Chi phi quan ly.

9


- Doanh thu ban hang.

TiTng loai chi phi, doanh thu la doi tufong cu the cua ke
toan.
Doanh thu va chi phi co moi quan he mat thiet trong qua
trinh hoat dong cua DN va qua do doanh nghiep mdi co can
cOr de xac dinh lai, lo trong kv hoat dong cua minh.
2. PhtfcTng phap ke toan:
De thu thap thong tin, xuf ly thong tin, tong ho'p va cung
cap thong tin ve tinh hinh tai san, nguon von cung nhu tinh
hinh kinh doanh cua DN thi ke toan phai sii dung cac phu’o'ng
phap sau:
2.1. Phu'o'ng p h a p chiing tit ke toan.

Day la phUo'ng phap ghi nhan thong tin ban dau ve cac
nghiep vu kinh te phat sinh thong qua cac mau chufng tii duo'c
nha nUoc quy dinh. Vi dir. Khi ban hang thi phai lap hoa
don, khi chi tien thi phai lap phieu chi, ...
Du'a vao chung tu" ke toan de thu thap thong tin ban dau,
de kiem tra, kiem soat viec thuc hien noi quy. quy cho hoat
dong, lam can ci'i de ghi so ke toan,...
Chufng tir ke toan phai co day du chu ky cua nhung ngUo'i
co trach nhiem.
2.2. Phu'o'ng phap tinh gia:
Day la phu'o'ng phap xac dinh gia tri cua cac loai tai san
de thu'c hien viec ghi so va tong ho'p thong tin theo yeu cau
(juan lv. Vi du xac dinh gia nhap kho hang hoa, vat lieu: gia
xuat kho hang hoa, vat lieu; xac dinh gia thanh san xuat the
1(1


bien san pham; xac dinh gia tri tai san co dinh,
Viec tinh gia phai can cuf vao chi phi thifc te ma doanh
nghiep da bo ra de co duo'c tai san ma minh dang nam giu
hoac da stir dung.
V i d u : Ngay 05 DN mua 1 chiec hang A co gia thuc te
mua la 100. Nhif vay, hang A difpc ghi so theo gia 100. Gia su
den ngay 08 co sU tang gia nen 1 cai hang A luc nay la 110,
doanh nghiep khong diio'c dieu chinh hang A da mua thoo gia
1 10 ma van phai ghi nhan la 100 nhu' cu. Neu ngay 08 doanh
nghiep mua tiep 1 cai hang A thi cai hang A nay duo'c ghi
nhan theo gia 110.
2.3. Phiictng phap tai khoan va ghi so kep.
Tai khoan la phiio'ng phap difo'c dung de cung cap thong

tin ve so hien co, tang, giam cho tC/ng loai tai san, nguon
von, doanh thu, chi phi.
Vi d u :
Tai khoan tien mat cung cap thong tin ve so tien mat
thu vao, chi ra, ton quy.
Tai khoan vay ngiin han cung cap thong tin ve so tien
di vay, tra no' va hien con thieu no' vay ng^n han.
Tai khoan co 2 b£n: NO’ - CO de phan anh tinh hinh
tang, giam cho tiTng doi tuiong ke toan
No'

Tai khoan

Co

Tai khoan duo'c nha niTo'c quy dinh thong nhat.

11


Ghi so kep la phu'o'ng phap ghi so tien cua nghiep vu
kinh te phat sinh vao cac tai khoan co lien quan.
V I ) : DN chi tien mat 500 de mua hang hoa.
Nhu vay, nghiep vu nay lien quan den tai khoan hang
hoa va tai khoan tien m at, trong do hang hoa tang con tien
mat giam nen khi ghi so phai ghi dong thdi vao ca 2 tai
khoan nay.
No'

Tien mat

Co

No

I 500

Hang hoa
500

Co

r

Ghi c h u . Theo quy dinh khi tai san hoac chi phi tang thi
ghi vao hen No', con giam ghi vao ben Co; nguon von hoac
doanh thu tang thi ghi vao ben Co, giam ghi vao ben N o .
2.4. Phu'cmg phap bdo cdo ke toan.
Bao cao ke toan la phu'o'ng phap tinh toan tong hop so
lieu tu' cac so ke toan de tao ra 1 he thong cac chi tieu phan
anh tinh hinh tai san, nguon von cung nhu tinh hinh va ket
qua kinh doanh cua doanh nghiep trong thang, quy. nam.
VI d u : De cung cap thong tin ve tai san va nguon von cua
doanh nghiep vao cuoi thang thi ke toan phai lap bang can
doi ke toan

12


B AN G CAN DOI KE TOAN

Ngay 31.12.2005
Dcm vi: trieu d on g
tAi sAn

SO TIEN

- Tien

100

- Hang ton kho

200

- Tai san co dinh

400

Cpng:

700
NGUON VON

SO TIEN

- No' phai tra

200

- Von chu so' hu'u

500

Cong:

700

De cung cap thong tin ve tinh hinh kinh doanh thi ke
toan phai lap bao cao ket qua hoat dong kinh doanh (bao cao
lai 16).
BA O CAO KQHDKD
T h an g 12/2005
Don vi: trieu d on g

CH I TIEU

SO T lfiN

- Tong doanh thu

400

- Gia von hang ban

300

- Chi phi tieu thu

20

- Chi phi quan ly

30

- Lo'i nhuan triTo'c thue

50

- Thue thu nhap DN

14

- Lo'i nhuan sau thue

36

13


Chifdng 2
KE TO AN TAl SAN VA NGUON VON
2.1 Ke toan tai san
Tai san cua doanh nghiep gom nhieu loai khac nhau nhiT
tien, hang ton kho, no phai thu, cac loai chufng khoan va cac
loai tai san co dinh. Sau day gidi thieu m ot so noi dung ctf
ban lien quan den ke toan tifng loai tai san neu tren.
2.1.1 Ke toan tien:
Tien la bo phan tai san quan trong cua doanh nghiep
duo'c su' dung de mua sAm hang hoa, vat lieu, tra tien dich vu
va thanh toan cac khoan no'. Tien cua doanh nghiep bao gom

tien mat va tien gufi ngan hang, trong do tien mat phat sinh
thu'o'ng xuyen trong hoat dong hang ngay tai doanh nghiep.
Ke toan phai cung cap thong tin nhanh nhay, chinh xac
ve tinh hinh thu chi, go'i vao - rut ra cua cac loai tien trong
doanh nghiep.
Tien bao gom: tien Viet Nam, ngoai te cac loai, vang bac
da quy. Ke toan phai cung cap cu the ti/ng loai tien nhii neu
tren.
Viec ghi nhan cac nghiep vu lien quan den tien difo'c thUc
hien nhu' sau:
(1) Thu tien ban hang, cung cap dich vu
No' TK Tien
Co TK Doanh thu
(2) Thu tien no' cua khach hang

14


No TK Tien
Co TK No phai thu
(3) Thu tien lai co tufc, lai tien gdi
No TK Tien
Co TK Doanh thu
(4) Chi tien mua tai san nhi/ vat lieu, hang hoa
No' TK Hang ton kho
Co TK Tien
(5) Chi tien tra no vay, no' ngifo'i ban, tra luong cong
nhan
No' TK No' phai tra
Co TK Tien

(6) Chi tien nop thue
No' TK No' phai tra
Co T K Tien
Rieng nghiep vu gdi tien vao ngan hang hoac rut tien go'i
ve quy tien mat khong lam thay doi tien cua doanh nghiep.
+ Gdi tien m M vao ngan hang
N o T K tien (TGNH)
Co TK Tien (Tien mat)
+ Rut tien gdi ngan hang ve quy tien mat
No' TK tien (Tien mat)
Co T K Tien (TGNH)

15


V j d u : Tai doanh nghiep co tai lieu sau:
- Tien hien co dau thang: 50.000.000, trong do:
Tien mat 10.000.000
Tien gdi ngan hang: 40.000.000
- Cac nghiep vu kinh te phat sinh
1. Thu tien ban hang

bang

Tien mat 20.000.000

2. Chi tien mat mua hang hoa:

10.000.000

3. Chi tien mat nop t! ue:

5.000.000

4. Rut tien gdi ngan hang tra no' vay: 10.000.000
5. Chi tien mat 8.000.000 gdi vao ngan hang
Cac nghiep vu nay duo'c ke toan phan anh nhtf sau:
1. No' TK Tien (Tien mat):
Co T K Doanh thu
2. No' T K H ang hoa:
Co T K Tien (Tien mat)
3. No' T K No' phai tra (thue):
Co T K T ien (Tien m&t)
4. No' TK No' phai tra (vay):
Co T K Tien (TGNH )
5. N o T K Tien (TGNH):
Co T K Tien (Tien mat)

16

20.000.000
20.000.000
10.000.000
10.000.000
5.000.000
5.000.000
10.000.000
10.000.000
8.000.000
8.000.000

TK Tidn (TM)

No

C
6

SD 10 000 000

10 000 000(2)

(1) 20.000 000

5 000 000(3)
8 000 0 0 0 (5 )

20 000 000

rt

TK Hang hoa

( 2 ) 10 000 000

N

TK Doanh thu
20 000 000 ( 1)

23 000 000

SD 7 000 .000

TK No phai
N

TK Tien (TGNH)

C

N

Ira (thue)

(3) 5 000.000

SD 40 000 000

N

TK No phai tra
(vay)

C

(4) 10 000 OOC

10 000 000(4)

(5) 8 000 000
8 00 0 0 0 0

10 000 000

SD
38 000 000

Qua tai lieu tren rut ra nhan xet:
- Tong thu: 20.000.000
- T ong chi: 25.000.000
Rieng 8.000.000 tien mat go'i vao ngan hang khong lam
thay doi lifo'ng tien ciia doanh nghiep.
- Tien hien con cuoi thang la 45.000.000, trong do: tien
mat 7.000.000, tien gdi ngan hang 38.000.000
Diia vao cac thong tin duoc ghi nhan, cuoi thang ke toan
se lap bao cao ve dong tien de phan anh dong tien vao, dong
tien ra lien quan den hoat dong cua doanh nghiep.

17


BAO CAO LlTU C H U Y E N TIEN
T h an g ... nam
Dan v i: ...
Tron g do
C h i tieu

S o tien
V a n g bac

N goai t
1 T ien ton dau thang

I

2 Thu trong thang
- Thu ban hang
- Thu no khach hang
- Thu lai
- Thu khac
3 Chi trong thang
- Chi mua hang hoa, dich vu
- Chi m ua va t lieu, cong cu. TSC D
- Chi tra no
- Chi nop thue
- Chi luong
- C hi khac
4. T ie n ton cu oi th an g

Bao cao nay se giup cho chii doanh nghiep thay difo'c tinh
hinh tao ra tien va sir dung tien cho cac muc dich de co ke
hoach thu, chi phu ho'p vo'i yeu cau hoat dong.
2.1.2 Ke toan h an g ton kho
Hang ton kho cua doanh nghiep bao gom nhieu loai nhu
cac loai nguyen vat lieu, cong cu dung cu, san pham do dang,
san pham hoan thanh (thanh pham) va hang hoa. Hang ton
18

kho la bo phan tai san quan trong cua doanh nghiep de thiic
hien qua trinh san xuat kinh doanh.
Chu doanh nghiep can phai co thong tin cu the , day du.
hop tho'i va chinh xac ve so hien co va sii tang giam cua tiing
loai hang ton kho de thue hien viec kiem soat cung nhu dua
ra nhting quyet dinh thufc hien chinh sach mua hang va du
trti hop ly.
Ke toan hang ton kho su' dung TK hang ton kho bao gom
nhieu tai khoan cu the de theo doi rieng cho nhieu loai hang
ton kho nhu: TK nguven vat lieu, TK cong cu dung cu, TK
hang hoa, TK thanh pham.. Nguyen t&c ghi chep vao tai
khoan hang ton kho nhu sau
No'

Co

Nhap hang ton kho

Xuat hang ton kho

S_D: Hang ton kho hien co
M ot so nghiep vu chu yeu:
(1) Khi dung tien mua hang ton kho:
No' TK hang ton kho
No' TK thue GTGT dau vao (neu co)
Co T K Tien
(2) Khi mua hang chtfa thanh toan tien cho no'i ban
No' TK hang ton kho
No' TK thue GTGT dau vao (neu co)

Co TK No' phai tra
(3) Khi xuat hang ton kho de san xuat
No' TK chi phi san xuat
Co TK Hang ton kho

io


(4) Khi xuat hang ton kho de tieu thu:
No' TK gia von hang ban
Co TK hang ton kho
Cuoi kv chu doanh nghiep phai co bao cao tinh hinh
nhap xuat ton hang ton kho de n&m b&t, phan tich, danh gia
tinh hinh cung cap va du trCf hang ton kho nhAm co quyet
dinh thich ufng ve tinh hinh sOr dung hang ton kho va giai
quyet kip thoi hang dang bi \i dong hoac dang bi thieu cho
nhu cau hoat dong
Bao cao nhap, xuat, ton hang ton kho
Loai hang...
Thang ..nam ...
Ton

Ten hang

dau ky
- H ang A

So

Tien

N hap
trong ky
SL

Tien

Xuait

T on

trong ky

cu oi ky

SL

Tien

SL

Tien

lugng
- H ang B
C ong

X

X

X

X

Diia vao bao cao nay de so sanh va dinh mure hoac ke
hoach ve dtf trOf. cung cap va suf dung hang ton kho *rong kv
de danh gia viec thiic hien cac muc tieu da de ra.
Vd: Tai doanh nghiep co tai lieu ve hang ton kho nhu'
sau:
1. Mua vat lieu chua tra tien, gia mua 100. thue GTGT
dau vao 10.
2. Mua hang hoa tra bang tien mat, gia mua 500, thue
GTGT dau vao: 50
20


3.

Xuat vat lieu 80 de che bien san pham

Ke toan dinh khoan de ghi so:
1. No TK hang ton kho (vat lieu) 100
No' TK thue GTGT dau vao

10

Co TK No phai tra

110

2. No TK hang ton kho (hang hoa) 500
No' TK thue GTGT dau vao
Co TK tien

50
550

3. No' TK chi phi san xuat: 80
Co TK Hang ton kho (vat lieu): 80
Theo vi du nav thi khi mua hang, doanh nghiep nop thue
GTGT la 60. Khoan thue nay se difo'c khau trif va thue GTGT
dau ra khi ban san pham, hang hoa, dich vu.
Lu~u y : Neu D N nop thue GTGT theo phifo'ng phap trifc

tiep thi so thue dau vao nay duo'c tinh luon vao gia nhap kho
ciia hang ton kho va do vay khong xuat hien van de khau trir.
2.1.3 Ke toan no' phai thu:
No' phai thu trong doanh nghiep bao gom no' phai thu cua
khach hang va phai thu khac nhu' thu tam u'ng, khoan cho
mUo'n, khoan bat boi thiiong, ...
Ke toan no' phai thu phai cung cap cho chu doanh nghiep
tu'ng doi tifo'ng thieu no', so no' da thu, so con dang no' va dac
biet la doi tU'o'ng no' nan day dua cung nhtf khoan no' chua thu
hoi duo'c nhAm giup ngiro'i chu doanh nghiep co chinh sach va
quvet dinh thu no' nhanh chong, hieu qua va han che hien
tUo'ng bi chiem dung von.
21

Ke toan no' phai thu su dung TK No' phai thu. b a o gom
cac TK cu the nhir: TK phai thu khach hang. TK tarn u'ng. TK
phai thu khac
Nguyen tac ghi chep nhii sau:
C
N
TK No jhai thu
So no phai thu da thu duoc
So no phai thu ph.it smh
SD: So no phai thu hien
con
- Mot, so nghiop vu chu veu:
(1 ) Ban hang chifa thu tien:
No' TK No' phai thu
Co TK Doanh thu
Co TK thue GTGT dau ra (neu co)
(2) Thu tien do khach hang tra no'
N o TK Tien
Co TK No' phai thu
(3) Chi tien tarn U'ng cho nhan vien
No' TK No' phai thu
Co TK Tien
(4) Nhan vien nhan tarn ling thanh toan tarn ting ve
khoan mua hang hoac dung cho cac hoat dong
No' TK Hang ton kho
1loac

No' TK chi phi
Co TK No' phai thu

00


Vi du

Tai mot doanh nghiep co cac tai lieu sau:

1. Ban hang chua thu tien cua khach hang: gia ban
1.000, thue GTGT dau ra 10%
2. Khach hang thanh toan no o' NV1 bang tien mat
3. Chi tien mat 100 de tarn ufng cho nhan vien
4. NV nhan tam ufng thanh toan khoan tarn ufng tren
tinh vao chi phi quan ly.
Ke toan dinh khoan de ghi so:
(1) No TK No phai thu (phai thu khach hang): 1.100
Co TK doanh thu

1.000

Co TK thue GTGT dau ra: 1000x10^ =

100

(2) No TK Tien: 1.100
Co TK No phai thu (phai thu khach hang):

1.100

(3) No TK No phai thu (tam ufng): 100
Co TK Tien

100

(4) No TK chi phi quan ly: 100
Co TK No' phai thu (tam ufng): 100
Liflj y : Thue GTGT dau ra 100 nSm trong so tien khach hang
thanh toan nen DN phai nop cho nha nude sau khi da khau
tri/ thue dau vao. O’ vi du trUo'c thue dau vao la 60, neu tien
hanh khau trii thi so thue GTGT doanh nghiep con phai nop
cho nha nUd'c la 100 - 60 = 40
-

Cuoi ky ke toan phai lap bao cao ve no' phai thu de

cung cap thong tin cho chii doanh nghiep ve cac doi tUo'ng no',
so no' phat sinh, so no' da thu va con phai thu, dac biet phai
chu trong den cac doi tUo'ng thieu no' day dua.


BAO CAO N d PHAI THU
Thang .. nam
Don vi:
Ten doi tuong

So no

thieu no
'

dau ky

So no phat So da thu
trong ky
sinh trong

So no
c u o ik y

1O anh gia doi
tu o n g thieu
no

ky
---------

- K hach hang A

Thanh toan
d u n g han

- K hach hang B

No d a y dua.
ch a m thanh
toan
C an co bien

- K h ach hang C

p h a p thu no

sOm

C ong

. ........

2.1.4 Ke toan tai san co dinh:
-

Tai san co dinh (TSCD) la bo phan tai san chiem ty

trong Ion trong toan bo tai san cua doanh nghiep, co vai tro
quan trong doi vdri hoat dong kinh doanh cua DN. TSCD cua
DN rat da dang nhif nha cufa, may moc thiet bi, phiiong tien
van chuyen, ... Theo hinh thai bieu hien thi TSCD di/dc phan
thanh TSCD htfu hinh va TSCD vo hinh
TSCD diforc ghi nhan theo nguyen gia (NG) - gia tri ban
dau khi dtfa TSCD vao suT dung. TSCD khi dtfa vao siif dung
phai duoc trich khau hao tinh vao chi phi kinh doanh hang
thang de tai tao TSCD khi bi htf hong.

Ke toan TSCD phai cung c£p cho Chu doanh nghiep tinh
24


hinh TSCD t&ng, giam va hien co cung nhu gia tri hao mon
cua TSCD trong qua trinh suf dung theo tiTng loai TSCD.
Gia tri con lai

Gia tri da hao

ciia TSCD

mon ciia TSCD

-

Ke toan TSCD suf dung TK tai san co dinh va TK hao

mon TSCD. Nguyen t&c ghi chep:
No’

TK tai san co dinh

Nguyen gia TSCD tang

Co

Nguyen gia TSCD giam

SD: NG TSCD hien co
No

TK hao mon TSCD

Gia tri hao m on giam

Gia

Co

tri hao mon

tang

len
SD: Gia
hien co

tri

hao

mon

- Mot so nghiep vu kinh te chu yeu:
(1) TSCD duo'c chii doanh nghiep di/a vao khi hinh thanh
doanh nghiep
No' TK Tai san co dinh
Co TK von chii so' hufu
(2) TSCD difoc mua sSm:
No' TK TS co dinh
No' TK thue GTGT dau vao (neu co)
Co TK Tien
H o a c: Co TK No' phai tra
(3) Khau hao TSCD tinh vao chi phi

25

No' TK chi phi ...
Co TK hao mon TSCD
(4)

TSCD giam xuong do het tho'i han su dung di/o'c

thanh ly
No' TK hao mon TSCD
Co TK tai san co dinh
-

Cuoi thang hoac cuoi nam ke toan phai lap hao cao tinh

hinh tang, giam va hien co ciia TSCD de chu doanh nghiep
nam hat duo'c nang lu'c san xuat va yeu cau dau tu'. doi mo'i
TSCD cung nhu' hieu qua su' dung TSCD cho cac hoat dong.

26


Bao cao tinh hinh TSCD
Quy.. nam...
Loai TSCD

Dac
diem

So
luong

Nguyen j
gia

1. Tang trong ky
- Nha cua
- May moc
- Phu'ong tien van
chuyen
2. Giam trong ky
- Nha cua
- May moc
- Phuong tien van
chuyen
3. Hien co cua ky
- Nha cua
- May moc
- Phu'ong tien van
chuyen

Ghi chu: Theo quy dinh, de difoc coi la tai san co dinh thi tai
san phai co gia tri tu‘ 10.000.000 trd len va co tho'i gian su'
dung tir 1 nam tro' len
2.1.5 Ke toan cac loai chtfng khoan
-

Cac loai chufng khoan ma DN n&m giu' bao gom cac loai

cd phieu, trai phieu dtfo'c DN mua de nhan co tufc, nhan lai
hoac cung co the kinh dcanh tren thi tru'o'ng chufng khoan.
0*7

Zi