Chng 1: TO CHC CONG VIEC KE TOAN TRONG DOANH NGHIEP

Muc tieu: Phng phap van dung e to chc: + He thong chng t ke toan. + He thong tai khoan ke toan. + So ke toan. + He thong BCTC.

1.2. TO CHC VAN DUNG CHE O CHNG T KE TOAN 1.2.1. Nhng qui nh ve che o chng t ke toan
-Chng t ke toan ban hanh theo Che o ke toan doanh nghiep Quyet nh 15/2006/Q-BTC, ngay 20/3/2006, gm 5 ch tieu: + Ch tieu lao ong tien lng; + Ch tieu hang ton kho; + Ch tieu ban hang; + Ch tieu tien te; + Ch tieu TSC. -Chng t ke toan ban hanh theo cac van ban phap luat khac. (Mau va hng dan lap ap dung theo cac van ban a ban hanh)..

1.2.2. To chc van dung che o chng t ke toan Van dung he thong bieu mau chng t ke toan: Bang 1.1:

1.3. TO CHC VAN DUNG HE THONG TAI KHOAN KE TOAN 1.3.1. He thong tai khoan ke toan Viet Nam Co 2 HTTK ke toan: Danh cho DN co quy mo ln: ap dung HTTK ban hanh theo Q 15/2006/Q-BTC, ngay 20/3/2006 cua BTC. (Bang 1.2) Danh cho DN co quy mo nho va va: ap dung HTTK ban hanh theo Q 48/2006/Q-BTC, ngay 14/9/2006 cua BTC. (Bang 1.3)

1.3.2. To chc van dung he thong tai khoan ke toan Khi xay dng HTTK ke toan cho n v, ke toan can phai: Da vao qui mo ve von va nguon lao ong trong DN e la chon HTTK cho phu hp. T HTTK DN se ap dung, ke toan tien hanh la chon TK nao se c DN s dung. T so lng TK s dung a chon la, ke toan tien hanh thiet ke chi tiet HTTK cho n v.

1.4. TO CHC VAN DUNG HE THONG SO KE TOAN VA

HNH THC KE TOAN

Theo hng dan cua Che o ke toan hien hanh th doanh nghiep co the to chc he thong so ke toan theo 1 trong 5 hnh thc ke toan nh sau: -Hnh thc ke toan nhat ky chung (S o 1.1): S o 1.1: Trnh t ghi so ke toan theo hnh thc Nhat ky chung:
Chng t ke toan

So Nhat ky ac biet

So Nhat ky chung

So, The ke toan chi tiet

Ghi chu: + Ghi hang ngay + Ghi cuoi ky + Quan he kiem tra oi chieu

So cai

Bang Tong hp chi tiet

Bang can oi so phat sinh Bao cao tai chnh

S o 1.2: Trnh t ghi so ke toan theo hnh thc Nhat ky so cai

Chng t ke toan

So quy

Bang tong hp chng t ke toan cung loai

So/the ke toan chi tiet

Nhat ky So cai

Bang tong hp chi tiet

Ghi chu: + Ghi hang ngay + Ghi cuoi ky + Quan he kiem tra oi chieu

Bao cao tai chnh

S o 1.3: Trnh t ghi so ke toan theo hnh thc Chng t ghi so

Chng t ke toan

So quy

Bang tong hp chng t cung loai

So/The ke toan chi tiet

So ang ky chng t ghi so

Chng t ghi so Bang tong hp chi tiet

So cai

Ghi chu: + Ghi hang ngay + Ghi cuoi ky + Quan he kiem tra oi chieu

Bang can oi phat sinh

Bao cao tai chnh

S o 1.4: Trnh t ghi so ke toan theo hnh thc Nhat ky Chng t Chng t ke toan va cac Bang phan bo Bang ke So/The ke toan chi tiet Bang tong hp chi tiet

Nhat ky chng t

So cai

Ghi chu: + Ghi

hang ngay

Bao cao tai chnh

+ Ghi cuoi ky + Quan he kiem tra oi chieu

S o 1.5: Trnh t ghi so ke toan theo hnh thc tren may vi tnh
Chng t ke toan So ke toan: - So tong hp - So chi tiet

Phan mem ke toan

Bang tong hp chng t ke toan cung loai

May vi tnh

- Bao cao tai chnh - Bao cao quan tr

Ghi chu: + Ghi hang ngay + Ghi cuoi ky + Quan he kiem tra oi chieu

1.4.2. To chc van dung he thong so ke toan va hnh thc ke toan Bang 1.4: Danh muc so ke toan:

1.5. TO CHC THC HIEN CHE O BAO CAO TAI CHNH 1.5.1. Cac he thong bao cao oi vi ke toan tai chnh doanh nghiep
BCTC gom co 4 mau: Bang can oi ke toan; Bao cao ket qua hoat ong kinh doanh; Bao cao lu chuyen tien te; Bang thuyet minh BCTC.

Bao cao tai chnh nam Dang ay u Bao cao tai chnh gia nien o

He thong BCTC
Ngoai le

Dang tom lc Cong ty me/tap oan: BCTC hp nhat. n v ke toan cap tren/cap di trc thuoc cong ty nha nc: BCTC tong hp.

1.5.2. To chc thc hien che o bao cao tai chnh He thong BCTC nam: + Ap dung cho tat ca cac doanh nghiep. Cong ty me va tap oan lap them BCTC hp nhat. He thong BCTC gia nien o ap dung oi vi: + DN nha nc. + DN niem yet tren th trng chng khoan. + Va cac DN khac khi t nguyen lap BCTC gia nien o (BCTC quy).