Kế toán pháp
Chơng 1:
Khái quát chung về hệ thống kế toán pháp.
I. Một số vấn đề về bản chất, đối tợng và phơng pháp hạch
toán kế toán.
1. Bản chất.
!"#$#%&'(
)$*+,-&./0
+ 1$%&2(
+ 13(
+ 45/&.(
+ 1+446(
+ 1,/7(((
42.,
+ !82.0$9:;9%7
;<(
+ =>82.?<(
+ 0:(
+ !@"AB##C3(
+ D8@(
2. Đối tợng.
E0F0-G,@95;5HH&2I
#A6.$(
JKL>,EMDNEMJN(
4KF0G,KH70-$&2KL
K,4)1MO1$(
P$H&+&2(
12,0-Q0(((
3. Hệ thống phơng pháp nghiên cứu của kế toán.
R
KÕ to¸n ph¸p
=;<(
=(
=;(
=:(
II. Tµi kho¶n vµ ph©n lo¹i tµi kho¶n.
1. Kh¸i niÖm vµ nguyªn t¾c ghi TK.
− E9S@7TU?&V?2C9W#7
7.+?9&(
− EX0:#$0:-A9(E#7AY#-CH
E?H;5T.
E7E
4 1-
48#E@KZ#,
E7E
J7$,@7
J7,@7-
− 4#7IW#&XE,
+ =-A>ECEM-EM$H&+
&2(
+ /+EEM-6/+EEM(
+ M[$\'@76M]N00^3
&2(
+ EEM-M]^@7(
+ EEMM]^@7-(
− 4#7IE,
+ E$_E[8A9@7*@780(
+ !#-RE`90A@7#@7-(
+ M]+E3725@7@7-(
2. c¸c quan hÖ ®èi øng TK.
EM-↑aEM-≠↓(
L
KÕ to¸n ph¸p
EM↑aEM≠↓(
EM-↑aEM↑(
EM-↓aEM↓(
3. Nguyªn t¾c ghi sæ kÐp.
D0A^92.0@7+E#K@7-+R
#AE≠>(EX/E#6-E≠60AQ(
E$6bEC$3cE[;2.0d$7
;<CNF20/+2.W%E -E60
A@7eG(
N@KN7FNB7LEGN;>(
4. HÖ thèng TK KT thèng nhÊt hiÖn hµnh cña Ph¸p.
a, C¸c thuËn lîi cña hÖ thèng TK KT thèng nhÊt.
− N6&2,
+ !"&2XfWE0g&.4]$7E#7I
b<E(
+ M0B75&2$'9"
2W%+>$C<--@22&(
− N6@9A,
+ E8B7/$70^02K/(
+ 4I5HH^<&2hAA[C-5
0`'(
− N6/((
+ ]i&2&+<&2(
+ ]i2$2C$$>9(
b. LÞch sö h×nh thµnh vµ ph¸t triÓn hÖ thèng TK KT Ph¸p.
− O2EE37^=H[Rjkl(O2#@253EE1
3EPE(O2E#0g:@:0[Rjml(
− O2EERjml#@^2EERjnL(O2#0g&.8
2#(
c. lo¹i TK vµ kÕt cÊu cña tõng lo¹i.
Z
KÕ to¸n ph¸p
O2EERjnL@Kj>,
− E<E>R→>n,9>+EE1FE:G(
− E>j,&'EPE(
E$>EE1Kn>,
+ E>R,1E@K,#)1MO≠A#(
1E9>#-M]-$<LERRjRLj(
+ E>L,1EEMJN(
1E#-M]$<LELnLj(
+ E>Z,EK&^&(
1E-M]$<EZj(
+ E>k,1E;ZFEG(
1E#-C&F65EGY&-F65E
$G(
+ E>m,1E(
1E#-M]$<Emj(
m>E7$75E9@1NE(
+ E>o,1E(
+ E>l,1E;F8G(((
O>E#5E-M](
+ E>n,45EY@2(
]'C2.Y@28/C0(
/+l>E0,
k
EEM4F>RG
]N
EM↓ EM↑
]1
EEM-F>LZmG
]N
EM↑ EM↓
]1
EF>kG
]NF0]NF0
3\G$NG
=↑=$↑
=$↓=↓
]1
E1=F>oG
E81=1↓1=
0$\#C1=
0ERL
EE4F>lG
1↓E4E8
#CE4E4=M$\
0ERL
ERLF
79G
1=p10E4p10<
<E>oE>l
Σ1=ΣE4
DdF-GD_F-G
19q19q
KÕ to¸n ph¸p
E$>EPE,
1E0g&.E>j(
!b5E>#?57r$7(
d. C¬ cÊu thËp ph©n cña c¸c TK.
MEE<R→j037+E"&'CB>E(
s_EC02+E#@h^3@U
02d$-(
)%$+<50$@902+E-$%B&c2.bE
#
e. ý nghÜa cña sè 0 tËn cïng.
E$5E-L500t8'&'C2.(
45E-Z50$^7H0t8'+E-&.RE8#E
:65E'@86--08'<R→n(
g. ý nghÜa cña sè 9 tËn cïng.
− E$E-L50E9@1NE-0j8'B$-E&X*
↓EM(
)&.,ELjZjkjmj(
− N6E-Z50$^7-0j8'b>2.-4]
>4]d$7E'@8-08'<R→n(
)&.R,EktjE-/6EktR→ktnFEktR→ktn&-*Ektj
&G(
)&.L,Eltj-6EltR→ltnFEltR→ltn↑↓
*EltjH>G(
III. Sæ KÕ to¸n.
1. Sæ nhËt ký.
a. Kh¸i niÖm.
m
ERLF
79G
1=p10E4p10<
<E>oE>l
Σ1=ΣE4
DdF-GD_F-G
19q19q
KÕ to¸n ph¸p
− D0:&'C#2.0?$HX(E?8
>=&20g&.0:8$0:07.(P$H0g&.
0:Wb0:@u$$70:Ar#W>@u@U
>0gYr##@UXf50:?#%F-00-G(
− M:85$Rt[C<#b2.'(
b. Ph ¬ng ph¸p ghi sæ nhËt ký.
- ]'C/2.0?$HX(
- s_ER&*0:8(
- 12.[@^#0+2.02+
;<(
- =3&i0:83.CA2.(
E&'C&i/#<;<(
- 1$999-S190T^$(
M$00:9^$$6S19$$6T(
Sæ nhËt ký
M2E ]i MA
!4 !1- !4 !1-
19
)]R,
E>&s$Rv4-902.00#,
R( 4#L(R(
&QE!4O0Amtt(tttwx;<0tRLZ
L( 4#m(R(
s8?E)yLt(tttwE)yRnoz(
]d/QE!4O0b#CA0tmol(
Z( 4#Lt(R(
]dAL(tttw(
2>m(tttw(
@UE!4OF0b#CA0tmonG(
{73, !8Z2.$7(
O 6&c,
o
KÕ to¸n ph¸p
4)R, 4EmRL ,mt(ttt
1-EkRR ,mt(ttt
4)L, 4Eotl ,mt(ttt
4Ekkmo ,j(Ztt
1-EmRL ,mj(Ztt
4)Z, 4EoLZ ,L(ttt
4EoLo ,m(ttt
1-EmRL ,l(ttt
M2E
]i
MA
!4 !1- !4 !1-
mRL
otl
kkmo
oLZ
oLo
kRR
mRL
mRL
4#L(R(401E,tRLZ
4
FG
4#m(R(401E,tmol
s
EE)y
4
Fs
L
8E)yRnozQE!JOG
4#Lt(R(401E,tmon
P
EA2>
4
F]AA2>QE!4OG(
mt(ttt
mt(ttt
j(Ztt
L(ttt
m(ttt
mt(ttt
mj(Ztt
l(ttt
19 RRo(Ztt RRo(Ztt
2. Sæ c¸i.
a. Kh¸i niÖm:
D0:>2.d$70:8?<E(M:#3
?0:#C0:$0:-H;L@7#R@7(
!0:$70^d$70:8(
MÉu sæ c¸i:
Sæ c¸i
E7E,(((( M2,((((((
4# E;&i E$0:
8
MA
l
KÕ to¸n ph¸p
4 1-
M&3\(
M=M$\(
190,
M]1F99G,
19q1,
b. Ph ¬ng ph¸p ghi sæ c¸i.
!0:%\(
!#=M+2.(
E0:0:8(M0:&/0:8C@2
2.#d0:(
VD2:
)62d^)]R(!0gE!4O3R&Ltt(tttw(
{73,s^0:EA4O(
Sæ c¸i
E7E,4M2,mRL
4# E;&i
E$0:
8
MA
4 -
RvRv4(
LvRv4(
mvRv4(
LtvRv4
M]N
EkRRx(
Eotlxs8(
EkkmoxE)y/$<(
EoLZx1=(
EoLox1=A2>(
tR
tR
tR
tR
tR
Ltt(ttt
mt(ttt
mt(ttt
j(Ztt
L(ttt
m(ttt
19=M mt(ttt oo(Ztt
]1 RnZ(ltt
19q Lmt(ttt Lmt(ttt
3. B¶ng c©n ®èi sè ph¸t sinh.
1\0d/0:80:E90:
/E(E&\$7E0=M$\0&\&'[;C8
@0=M(
n
KÕ to¸n ph¸p
B¶ng c©n ®èi sè ph¸t sinh
E((((((((((((([((((((((((((((((
M2
E
E7E M=M M]1
4 1- 4 1-
mRL 4 mt(ttt oo(Ztt RnZ(ltt
19,
y y J J
1",
o J1N0=M@C$&'CC$W+20:E2
C$+Y02$7@,
Σ=M4$\EQΣ=M1-$\
Σ&1EQΣ&-
o 41N+Y02#&#$HH#7-C,
N%0
E&1$7E0
1-0X3cY00-$$H02@(
190$79(
o E#7@1N0=MC200-$$Hb(
iv. b¸o c¸o kÕ to¸n. FW?)|||G
Ch¬ng ii.
j
1;<
M:8
M:
J1N0=M
J
KÕ to¸n ph¸p
KÕ to¸n tµi s¶n bÊt ®éng
I. Kh¸i niÖm vµ nghiÖp vô kÕ to¸n TSB§.
1. Kh¸i niÖm vµ ph©n lo¹i.
a. Kh¸i niÖm:
EMJN529-$%60g&.&(4529#
W#&X0I0W/$H0W/&$&2;F.
.G.@$(
FE?#%2+9529-$%
}QL(mttw0g&.}QR[HEMJNG(
b. Ph©n loai.
JU0,
D1=&2@u$C>@U0+
Y51=&2@u$27;g246/@U0
(
4d2,
1=&2@u$C>d2Y70r&%.-
+d2b&0:f+"$<$/+0r(
P#A7,
D1=$7$6-C<#AA7?
KY?8%(
D>,
D1=$7$%+EMJN5H@^#8&%$a
>0X2+&+&0X3'0>0X>2+
14)(
2. NhiÖm vô kÕ to¸n TSB§.
O>W%0$%EMJN2-HH@9↑↓$
&2$<@980g&.EMJNa>A22/C
$020g&.@&~3:6(
E@:W;/EMJN1=MW&(
E8>0g5&X1=0g501=0+2
0g5(
3. X¸c ®Þnh nguyªn gi¸.
Rt
KÕ to¸n ph¸p
a. §èi víi TSB§ h÷u h×nh.
E[&,
D,
11=,'K1=;$6@>#7+
EMJN"9&(
E[&XW#&XX0W/,
D,
11=1=7;$C1=&
#7EMJNW#&X(
E[&8-7&,
4#7W%?$%8&ON8
$K7&(
E[&$:,
4#7W%?+EMJN$7%$(
b. §èi víi TSB§ v« h×nh:
4#701=X&2@u$C-EMJNH-(
c. X¸c ®Þnh gi¸ trÞ TSB§ cuèi niªn ®é KT.
"79E#7+EMJN006,
4}#7+EMJNHE0:72↑(
4•#7aE006$%*>,/06$%*
>H&8/>2F/@:0G(4IIH&8&X
*↓(
II. H¹ch to¸n biÕn ®éng ↑, ↓ TSB§.
1. C¸c TK sö dông.
LRxEMJN5H€E?&VHH2-@9↑↓+EMJN5H$&
?#7•
RR
4#7EMJN
!$%85p
p@(
11==M
Q
‚
F1=8#C@&~IY
>#g4@C((G
4#7
1=82$H
W#&XF0W/G
11==M≠
F1=71=≠G
Q ‚
KÕ to¸n ph¸p
4x2.↑EMJN5H?#7(
1-x#7EMJN↓(
M]x#7EMJN5H2-(
FoCG(
LtxEMJNH€?&VEMJNH2-@9↑↓(
4x#7↑(
1-x#7↓(
M]x#7EMJNH2-(
FoCG(
2. H¹ch to¸n c¸c nghiÖp vô lµm ↑ TSB§.
a. T¨ng do mua s¾m.
EMJN[;;<E,
4ELtLR ,#7F?CG
4Ekkmo ,E)y3(
1-EmZRmRL ,0$@UA(
1-Ektk ,0*/(
1-ERok ,0$@UA#(
0/,
4Ektk
1-EmZRmRL
11=AK'2;$6@>=M$$HEMJNa
>#7&,
4EoLLR ,AK
4EoLLo ,'6
4EoLLl ,2;
4Eommk ,$6@>
1-EmZRmRL
)&.,
&98E)ymt(tttwE)yRnoz(]d9g
@UA0*>/,
yªu cÇu,82.$7(
N,
4ELRnL ,mt(ttt
RL
Kế toán pháp
4Ekkmo ,j(Ztt
1-EmRL ,Lj(omt
1-Ektk ,Lj(omt
b. Tăng do nhận vốn góp từ đơn vị khác.
N6#&#E4OO,
7;-,
4EkmoR ,97xE-9(
1-ERtR ,(
7X2-@UEMJN,
4ELtLR ,#7
1-EkmoR ,#7
N6#:3,
[-,
4ERtj ,:x&X-(
1-ERtR
f-, 4EkmoR
1-ERtj
:X2-@UEMJN,
4ELtLR
1-EkmoR
c. Tăng do SP của dn chuyển thành.
J"R,#7(
4ELR
1-ElL ,M=@/9
J"L,/$<E)y
4Ekkmo
1-Ekkml
d. Tăng do xây dựng.
JR,E81==M$$HW#&X(
4EotoRoLokon ,E81=X=M(
4EkkmoF-G
1-EmZRmRL
1-Ekt ,M*/(
RZ
KÕ to¸n ph¸p
1-EkL ,M*14)(
1-ELn ,1=/EMJNW#&X(
JL,79,
E$R,$Hd@0g&.
JER,#C$HR879(
4ELtLR
1-ElL
JEL,#C8AM=W#&X(
4ElL
1-ERLn ,W%(
JEZ,#C1=(
4ERLn
1-EotoRoLokon
E$L,
JER,79E$HH$%$H&^&
79h98(
4ELZ
1-ElL
JEL,#C$%$H&^&(
4ElL
1-ERLn
JEZ,#C1=CW%FJEZxEORG(
JZ,&.$$$HW#&X$A[(
E$[;/E81=#C[$7(M[;L1==Mc
8E>o(
1[$HE@"0,
JER,↑#7
4ELtLR ,#7
1-ELZ ,$%$H&^&[$6
1-ElL ,$%$HX2$[
JEL,#C8[(
4ElL
1-ERLn
JEZ,#C1=(
4ERLn
1-EotoR(((
Rk
KÕ to¸n ph¸p
3. H¹ch to¸n c¸c nghiÖp vô lµm gi¶m TSB§.
a. Gi¶m do thanh lý.
EMJN5EMu0g&.#d/(
4ELn ,$%*q
4Eolm ,$%*>
1-ELtLR ,#7
b. Gi¶m do nh îng b¸n.
JER,W0:EMJN(
4ELn ,$%*q
4Eolm ,$%*>
1-ELtLR ,#7
JEL,0A<@EMJN(
4EmZRmRL ,0@UA
4EkoL ,00ƒ
1-Ellm ,@E)y
1-Ekkml ,E)y3$
L u ý:
N6EMJNd/W0:,
4ELnt
1-ELt
iii. kÕ to¸n khÊu hao TSB§.
1. Kh¸i niÖm vµ ý nghÜa cña khÊu hao.
E$$H0g&.&69+$X7A22@9
OEEMJN@%$%$%0g&.(MX$%+EMJNf0X*(
O*-L&>, O*5H(
O*H(
F*5H0X$%+EMJN&@%f0[*<@98u
$$H0g&.(
O*H0X$%+EMJN&@9+OEd>$5EM
6-'[[0/$„G(
NCK>$%*+EMJN&$/(
FO*,2
Rm
KÕ to¸n ph¸p
/,@2+x+G(
ý`,
o )AY/b$%X+EMK;
$*+&H/[K`6d(
o )AY,/2HRK$&$230I
6EM#^$f$C&(
o )AY,/R1=$<;0C;%(
2. C¸c ph¬ng ph¸p tÝnh khÊu hao.
a. KhÊu hao ®Òu theo thêi gian.
E?#%+9=,EMJN0g&.#H/<#/#(
E$-0g&.$[W%,
o EM&'$f[FRvR→ZRvRLGH0g&.$[QR(
o 40g&.$*[$*90-H0&
$[Q00&$[vRL(
o 40&?#H00&$[Q0#0&$[vZot#(
=/A&.:@#%@I@9
$9E=(
VD:
s98+&…0&#Rvnv4(E0&6m[(
4#7QZot(tttw
D8@/EMJN$7(
(((((((((((((((((((((((((((((((((((((((((((((((((
Ro
s;/
$[
Q
4#7EMJN
E0&6
E†2/@H
v[
Q
s;/$[
4#7EMJN
×
Rttz
(HÖ sè khÊu hao)
M/
$[
Q
4#7
EMJN
×
O20/
FzG
×
E0&
$[
KÕ to¸n ph¸p
E7EMJN, ‡8(
4#0&, Rvnv4(
=/, A?(
E0&6, m[(
4[ 4#7 E†2
/
M(O
$
(Oq !$%*>
Rvnv4
4‚R
4‚L
4‚Z
4‚k
RvnvF4‚mG
Zot(ttt
Zot(ttt
Zot(ttt
Zot(ttt
Zot(ttt
Zot(ttt
Ltz
Ltz
Ltz
Ltz
Ltz
Ltz
Zt(ttt
lL(ttt
lL(ttt
lL(ttt
lL(ttt
kL(ttt
Zt(ttt
RtL(ttt
Rlk(ttt
Lko(ttt
ZRn(ttt
Zot(ttt
ZZt(ttt
Lmn(ttt
Rno(ttt
RRk(ttt
kL(ttt
t
J$/87<EM>9(J#0&$
00&EM(
b. KhÊu hao gi¶m dÇn.
E?#0/$[W%?$%*>
+EMJN[׆2/(
=#B&.$>EP$%&.$>
EE1Y@2E(
3. Ph¬ng ph¸p h¹ch to¸n khÊu hao TSB§.
a. Tµi kho¶n sö dông.
LnxE?&V$/EMJN(
4,2.↓/(
1-,2.↑/(
M]-,0/q(
1-LC, Lntx/EMJNH(
LnRx/EMJN5H(
onx7/&X*xE?&V1=/(
4,1=/EMJN&X*1=&(
1-,#C1=/&X*0E(
b. Ph ¬ng ph¸p h¹ch to¸n.
$/EMJN,
Rl
KÕ to¸n ph¸p
4EonR ,Σ0/$(
1-ELntLnR
/,&@(
4ELntLnR ,?$%*q(
4Eolm ,$%*>(
1-ELtLR
VD:
120F#ZRvRLvjnG+#M(DF8#RvRvjoG(
1B7 M3[jn M[jn
4 1- 4 1-
4W^
s#-@%2
E@%[*
/W^
/#-EJ14
/#-EJ)=
Lk(ttt
kt(ttt
Rk(ktt
Lkt(ttt
Rmt(ttt
ko(ttt
Zo(ttt
oL(mtt
LZ(Rtt
1EMJN7$70&<#8#(4$#Rvlvjn%
R#.F@%2G6#7Zt(tttwR@%)=$[
jn6#7Rt(tttw(
Yªu cÇu:
…%20/EMJN7$7(
!82.$/[jn(
…%#@%)=$[jn(
Bµi lµm.
RG …%20/EMJN,
4W^Q
%5%100*
000.240
000.24000.36
=
−
E@%14Q
%67,16%100*
000.30000.150
2/000.40
=
−
E@%)=Q
%20%100
000.10000.46
2/400.14
=∗
−
FL[,<RvRvjo→ZRvRLvjlG(
LG !8( 4EonR ,kZ(Ltt
1-ELnRZ ,RL(ttt
1-ELnRm ,LL(mtt
Rn
Kế toán pháp
1-ELnRn ,n(ltt
ZG E2/@%)=QLtz(
M/EJ)=6QLZ(RttaRk(kttal(LttQR(mtt
E0&Q
912
%20000.10
500.1
=
ì
FG(
4#0g&.,Rvkvjn(
Chơng ii.
Kế toán hàng tồn kho.
i. các vấn đề chung.
1. Khái niệm.
KR>EMDN-C#C&A6.@$
#&'C0W/0r&%.(
2. Nguyên tắc đánh giá hàng tồn kho.
4#7282.&..(
Mr&^&(
]%.&^&(
MrK(
O(
3. Nguyên tắc đánh giá hàng tồn kho.
4#7I,OK2-?;(
a. Xác định giá thức tế hàng nhập.
O[&,
E[&X0W/,
Rj
!X Q
!8
5pp
@(
11==M
Kế toán pháp
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b. Giá thực tế xuất kho.
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c. Xác định giá trị hàng tồn kho vào cuối niên độ Kế toán:
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ii. phơng pháp hạch toán hàng tồn kho.
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1. Hạch toán hàng tồn kho theo phơng pháp KKĐK.
a. Hạch toán nguyên vật liệu.
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b. H¹ch to¸n c¸c lo¹i dù tr÷ s¶n xuÊt kh¸c:
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c. H¹ch to¸n hµng ho¸ tån kho:
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d. H¹ch to¸n thµnh phÈm tån kho, SPDD vµ dÞch vô dë dang.
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KÕ to¸n ph¸p
Ch¬ng iv.
KÕ to¸n tiÒn l¬ng vµ c¸c kho¶n trÝch theo l¬ng.
i. Kh¸i qu¸t chung.
1. Kh¸i niÖm vµ ph©n lo¹i.
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2. Ph¬ng ph¸p tÝnh l¬ng.
a. L ¬ng chÝnh ,E\9;$9(
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• D@,DA$Zj37(
• D,DA$2;kt$^^
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Gi¶i.
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