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1.1.1. Khái niệm kế toán ngân sách và tài chính xã 4
1.1.2. Đối tượng kế toán 4
1.1.3. Yêu cầu đối với kế toán ngân sách và tài chính xã 4
1.1.4. Nhiệm vụ của kế toán ngân sách và tài chính xã 5
1.1.5. Nguyên tắc kế toán ngân sách và tài chính xã 5
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501050STTWNOPC000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000V
1.2.1.1. Nội dung của chứng từ kế toán 6
1.2.1.2. Lập chứng từ kế toán 7
1.2.1.3. Ký chứng từ kế toán 8
1.2.1.4. Trình tự kiểm tra và luân chuyển chứng từ kế toán 8
1.2.1.5. Các hành vi bị nghiêm cấm về chứng từ kế toán 9
1.2.1.6. Sắp xếp, bảo quản chứng từ kế toán 9
1.2.1.7. Chứng từ kế toán sao chụp 10
1.2.1.8. Sử dụng, quản lý và in mẫu chứng từ kế toán 10
1.2.1.9. Hệ thống mẫu chứng từ kế toán 11
1.2.2. Tổ chức hệ thống tài khoản kế toán 11
50101050LNPLFLNPNOPC0000000000000000000000000000000000000000000000000000000000000000000000000000000000055
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1.2.3.1. Sổ kế toán và hệ thống sổ kế toán 11
1.2.3.2. Hình thức kế toán 12
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1.2.3.3. Mẫu sổ kế toán 15
1.2.3.4. Mở sổ kế toán 15
1.2.3.5. Khóa sổ kế toán 16
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1.2.3.6. Sửa chữa sai sót trên sổ kế toán 19
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1.2.3.7. Điều chỉnh số liệu kế toán khi chỉnh lý quyết toán năm 20
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1.2.4.1. Mục đích lập báo cáo tài chính và báo cáo quyết toán 21
1.2.4.2. Số lượng báo cáo, thời hạn nộp báo cáo tài chính 22
1.2.4.3. Trách nhiệm lập, gửi và phê duyệt báo cáo tài chính và báo cáo quyết toán 22
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