TS. NGUYEN PHU’ONG LIEN

BO tAi CHINH

(THEO LUAT KE TOAN - CAC CHUAN M ilt KE TOAN VIET NAM - CAC CHE DO KE TOAN DOANH NGHIEP VUA VA NHO HIEN HANH)

■ NOI DUNG VA CAC NGUYEN TAC CCf BAN CUA KE TOAN TAI CHINH,AP DUNG CHO CONG TY CO PHAN, CONG TY TRACH NHIEM HLfU HAN, CONG TY HOP DANH VA DOANH NGHIEP TU NHAN

a HUONG DAN THUC HIEN: CHUNG TLT KE TOAN, SO KE TOAN,BAO CAO TAI CHINH

■ HUtDNG DAN THUC HANH OUY TRINH KE TOAN (VI DU MINH HOA]■ HUONG DAN THUC HANH CAC TRUONG HOP KE TOAN CHU YEU VE:

TAI SAN, NO PH At TRA, VON CHU SO’HUU, CHI PHI, DOANH THU,THU NHAP KHAC, KET QUA VA PHAN CHI A KET QUA HO AT DONG KINH DOANH.

• LUAT KE TOAN.• CAC THONG TU HUONG DAN THUC HIEN CAC CHUAN MUC

KE TOAN VIET NAM.

NHA X u A t b A n TA i CHINHHA NOI - 2004

HUIJNG DAN KK TOAN TAI CHINH

DOANH NGHIEP VUTA VA NHO ■

(THEO LUAT KE TOAN - CAC CIll'AN MI C KE TOAN VIET NAM

CAC CMP'DO KE TOAN DOANH NCIIIEP VI A VA NHO HIEN IIANH)

TS. NGUYEN PHLONG LIEN BO TAI CHINH

HlTONG DAN KE TOAN TAI CHINH

DOANH NGHIEP V lfe VA NH(■

(THEO LUAT KE TOAN - CAC CHUAN MUC KE TOAN VIET NAM CAC CHE DO KE TOAN DOANH NGHIEP Vl/A VA NHO HIEN HANH

B A ! H O C THAI N G U Y l NTRUNGTAMHQCLliHJ

NHA XUAT BAN TAI CHINH HA NOI - 2004

l 6 i n o i d a u

Ke toan la bo phan tat yeu va la cong cu cung tao ra hieu qua cua hoat donj kinh doanh cua mot doanh nghiep, bdi vi no co kha n&ng phan anh toan dien trung thuc va khach quan ve tinh hinh tai chinh, qua trinh dien bien va ket qu: cua cac hoat dong kinh doanh, cac luong tien; hoac phat hien ra nhiing ton ta cung nhu cung cap cac can cii cho viec quan ly va dieu hanh hoat dong kinl doanh mot cach co hieu qua. Ke toan thuc hien dUdc chiic nang nay bang cach thi thap, xU ly va cung cap mot he thong thong tin ve thu nhap, chi tieu, tai san, con{ n<3, von chu sd hiiu, ket qua kinh doanh, va cac luong tien cua doanh nghiep. D< cung la tat ca cac thong tin kinh te can thiet cho cac doanh nhan trong viec ra cai quyet dinh kinh te, va cho yeu cau cua cd quan thue de xac dinh nghia vu no] thue cua cac doanh nghiep. Do do, thong tin ke toan la nguon thong tin khong thi thieu dude khong chi cho chinh sU quan ly cua doanh nghiep ma con cho ca nhQnj ngUdi sii dung khac ngoai doanh nghiep.

Theo quy dinh tai Luat ke toan, thi cac doanh nghiep vita va nho la do tUdng phai tuan thu cac quy dinh ke toan co lien quan dUdc cu the hoa the* cac Chuan mtic ke toan Viet nam va Che do ke toan doanh nghiep vita vi nho ban hanh theo Quyet dinh so’ 1177-TC/QD/CDKT va quy dinh siia doi, bi sung Che do ke toan doanh nghiep v ia va nho ban hanh theo Quyet dinh si 144/2001/QD-BTC ap dung cho cac doanh nghiep thuoc moi linh vuc trong c; nude la cong ty trach nhiem hflu han (TNHH), cong ty co phan, cong ty hdp danh doanh nghiep tu nhan.

De cu th§ hoa che do ke toan doanh nghiep vUa va nho va cac chuan mile k toan ap dung phu hdp cho tulng loai hinh doanh nghiep neu tren, cuon sac! Hudng dan ke toan tai chinh doanh nghiep vita va nho dUdc bien soai nhSm trd giup cho cac doanh nghiep, va nhiing ngUdi sU dung thong tin ke toai doanh nghiep phuc vu cho cong viec va muc dich cua minh, cung nhu cac doi t Udng hoc tap va nghien ciiu ke toan co the nam bat va van dung cac chinh sach k toan neu tren mot cach hieu qua.

Noi dung cuon sach gom nhiing van de va ket cau nhu sau:ChUdng I - Nhiing van de cd ban ve ke toan tai chinh.ChUdng II - Chtlng tit ke tdan, tai khoan ke toan, so ke toan, va bao cao t£

chinh.Chifdng III - Quy trinh ke toan hoat dong kinh doanh cua doanh nghiep (ca

budc thu thap, xU ly va cung cap thong tin ke toan - Cac vi du minh hoa).

ChUdng IV - Ke toan qua trinh dau tu, mua s&m cac loai tai san.ChUdng V- Ke toan qua trinh hinh thanh cac loai nguon von kinh doanh.ChUdng VI - Ke toan doanh thu.ChUdng VII - Ke toan chi phi san xuat, kinh doanh.ChUdng VIII - Ke toan thu nhap va chi phi khac.ChUdng IX - Ke toan xac dinh ket qua hoat dong kinh doanh.ChUdng X - Ke toan tai san khong thuoc quyen kiem soat cua doanh nghiep

(tai san ghi nhan ngoai Bang can doi ke toan - Loai Tai khoan 0).V6i nhUng noi dung neu tren, cuon sach hvfctag dan thvfc hanh ve: Chiifng

tif ke toan, Tai khoan ke toan, So ke toan va Bao cao tai chinh; cac nguyen tac, quy tac ke toan cd ban va cac quy trinh ke toan ve: Tai san, Nd phai tra, Von chu sof hufu, Doanh thu, Thu nhap khac, Chi phi va Ket qua, phan chia ket qua hoat dong kinh doanh cua doanh nghiep; cac vi du minh hoa viec thvfc hien cac bifcfc cong viec ke toan doi vofi cac loai nghiep vu kinh te tif khau lap chifng tif den khau lap bao cao tai chinh theo Che do ke toan doanh nghiep vUa va nho ban hanh theo Quyet dinh so 1177 TC/QD/CDKT; Quy dinh sUa doi, bo sung Che do ke toan doanh nghiep vUa va nho ban hanh theo Quyet dinh so" 144/2001/QD-BTC va cac chuan mUc ke toan Viet Nam.

Hy vong rang, cuon sach se dap Ung dUdc nhUng van de ma cac doc gia quantarn.

Tuy nhien, trong qua trinh bien soan mac du da co nhieu co’ gSng, song khong the tranh khoi nhiing han che nhat dinh, tac gia chan thanh mong nhan dUdc nhieu y kien dong gop cua ban doc, de lan xuat ban sau se dat dUdc noi dung hoan thien hdn.

Xin chan thanh cam dn Tac gia

6

MUC LUC

Lcti noi dau

CHLfONG I - NHtfNG VAN DE CO BAN VE KE TOAN TAl CHINH I. Noi dung cua ke toan tai chinh 111. Pham vi cua ke toan tai chinh li2. Ddn vi ke toan (don vi ap dung ke toan tai chinh) 13. Doi tUdng cua ke toan tai chinh - Tai san va nguon von kinh doanh l 1

4. Cac khai niem cd ban sii dung trong ke toan tai chinh 2

II. Cac nguyen tac cd ban cua ke toan tai chinh 2i1. Mot so khai niem ho&c gia dinh la cd sd cua nguyen tic ke toan 22. Cac nguyen t&c ke toan cd ban 2

a) Nguyen tac gia gdc 2<b) Nguyen tac khach quan 2,c) Nguyen tac than trong 2d) Nguyen tac theo thbi diem phdt sink 2e) Nguyen tac phit hdp 3f) Nguyen tac trong yeu 3g) Nguyen tac nhat quan 3h) Nguyen tac ghi nhan day du 3

i) Nguyen tac ketoan kep 3

CHtfdNG II - CHttNG T l/ KE TOAN, TAl KHOAN KE TOAN, SO KE t o An v A b Ao c Ao t Ai c h in h

I. Chiing tif ke toan 31. Khai niem va chUc nang cua chiing tvt ke toan 3

2. Noi dung va cac loai chvtng tvi ke toan 3

3. Nguyen tSc lap chiing tU ke toan 3

4. Phildng phap lap chiing tif ke toan 3

5. Hoa ddn ban hang 10

6. Ky chiing tijf ke toan 10

7. Quan ly va sii dung chiing tu( ke toan 10

8. Kiem tra chiing tvt ke toan 105II. Tai khoan va he thong tai khoan ke toan doanh nghiep vitfa va nho 1061. Khai niem va chOtc nang cua tai khoan ke toan 1062. Ket cau va nguyen tac ghi cac tai khoan ke toan 1063. Phifdng phap ghi so kep 1084. He thong tai khoan ke toan thong nhat hien hanh cua doanh nghiep vtfa

va nho (da siia doi, bo sung theo cac thong ttf hUdng dan ke toan hien hanh va chuan mile ke toan Viet Nam) 110

5. He thong tai khoan ke toan doanh nghiep 121III. So ke toan 1211. Nhiing van de chung ve so ke toan 1212. Mcl so, ghi so va khoa so ke toan 1223. Siia chQa so lieu ke toan 1224. Mot so" hinh thiic so ke toan thong dung 123IV. Bao cao tai chinh doanh nghiep vifa va nho 1351. He thong bao cao tai chinh doanh nghiep v ia va nho 1352. Nhiing van de chung ve Bao cao tai chinh 1353. Bang can doi ke toan 136

3.1. Noi dung 137

3.2. Cd sd so lieu de lap 1373.3. Cac thong tin duac trinh bay 1383.4. Phitdng phap lap 142

4. Bao cao ket qua hoat dong kinh doanh 149

4.1. Noi dung 2494.2. Ca sd so lieu de lap 149

4.3. Cac thong tin diiric trinh bay 149

4.4. PhUctng phap lap 2515. Thuyet minh bao cao tai chinh 153

5.1. Muc dich, noi dung 2535.2. Cd sd so lieu de lap J54

5.3. Cac thong tin diCclc trinh bay 154

5.4. PhUcfng phap lap 2576. Bang can doi tai khoan 1 5 g

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