NGUYEN LY KE TOAN

Giang vien: ThS Nguyen Trong Nguyen

PHNG PHAP GIANG DAY

Sinh vien oc bai giang va tai lieu tham khao trc khi en lp. Giang vien hng dan ly thuyet lien quan en buoi hoc va tra li thac mac cho sinh vien cung nh tnh huong thao luan. Sinh vien thao luan cach thc van dung ly thuyet e giai bai tap va cac tnh huong at ra.

TAI LIEU THAM KHAO

Nguyen ly ke toan PGS.TS Vo Van Nh PGS.TS Mai Th Hoang Minh trng H kinh te nha xuat ban Tai chnh (2009). Bai tap Nguyen ly ke toan Khoa Ke toan kiem toan Trng H kinh te. Nha xuat ban Thong ke (2006). Cac tai lieu khac

NH GI MN HC

Bai tap gia ky: Kim tra cui k:

30% 70%

Muc tieu cua mon hoc Nguyen ly ke toan

Cung cap cho sinh vien kien thc c ban ve ke toan e nghien cu ke toan cao hn. Nam bat va hieu c ban ve: bao cao tai chnh, tai khoan va ghi so kep, tnh gia oi tng ke toan, lam quen chng t KT, kiem ke va cac hnh thc KT Sau khi hoc xong, sinh vien co the: tnh gia ca oi tng cu the nh: hang ton kho, TSC; hieu va biet cach ke toan mot so qua trnh trong hoat ong KD; nam c cach to chc KT, kiem tra ke toan, kiem toan.
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NI DUNG CHNH
1- Ban chat, oi tng va cac phng phap cua KT. 2- Bang can oi KT va Bao cao ket qua HKD. 3- Tai khoan va ghi so kep. 4- Tnh gia cac oi tng ke toan. 5- Chng t ke toan kiem ke. 6- Ke toan cac nghiep vu kinh te chu yeu trong DN. 7- So ke toan ky thuat ghi so va ca hnh thc KT.

Chng 1

BAN CHAT, OI TNG VA CAC PHNG PHAP CUA KE TOAN

I.Ban chat cua ke toan

1.Lch s hnh thanh va phat trien: - 5-6 ngan nam trc cong nguyen thi thng co :dau vet ke toan tren manh sanh s, hang ong - 3-4 tram nam trc cong nguyen :AI CAP thi e che la ma. en th phat trien - Tai khoan xuat hien a lau, nhng ch tr thanh he thong khi xuat hien thc o bang tien thuan nhat. - Cac trng phai ly luan ve hach toan ke toan: + La cong cu quan ly cua tng x nghiep: B.Cotrulli + La mon khoa hoc co tnh pp luan tong hp: L.Pacioli + La cong cu kiem tra va quan ly: Degrange, Vanet + Ngay nay, Kt la 2 bo phan: phap ly va kinh te.
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2- nh ngha ke toan

Ke toan la cong cu cung cap thong tin quan trong trong doanh nghiep , to chc va con can thiet cho nhieu oi tng khac ben ngoai co quyen li trc tiep hoac gian tiep en hoat ong cua doanh nghiep, to chc . Theo Lien oan quoc te ve ke toan: Ke toan la nghe thuat ghi chep, phan loai va tong hp theo mot cach rieng co bang tien cac nghiep vu, s kien co tnh chat tai chnh va giai thch ket qua cua no.

2- nh ngha ke toan

Theo Luat ke toan ngay 17 thang 6 nam 2003: Ke

toan la viec thu thap, x ly, kiem tra, phan tch va cung cap thong tin kinh te, tai chnh di hnh thc gia tr, hien vat va thi gian lao ong e ngi s dung
co the da vao o ma ra cac quyet nh.

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2- nh ngha ke toan

Nhn chung ke toan c nh ngha tren 2 giac o: Khoa hoc va nghe nghiep Ve kha canh khoa hoc: Ke toan la mot he thong thong tin thc hien viec phan anh va giam oc(thong tin va kiem tra) moi dien bien cua qua trnh hoat ong thc te lien quan en lnh vc kinh te tai chnh cua mot to chc cu the (DN, trng hoc)thong qua mot he thong cac phng phap: chng t ke toan, tnh gia cac oi tng ke toan, tai khoan, ghi so kep va tong hp can oi ke toan.
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2- nh ngha ke toan

Xet tren kha canh nghe nghiep th ke toan c xac nh la cong viec tnh toan va ghi chep bang con so moi hien tng kinh te tai chnh phat sinh tai mot to chc nhat nh nham phan anh va giam oc tnh hnh va ket qua hoat ong cua n v thong qua 3 thc o: tien, hien vat va thi gian lao ong trong o tien te la thc o chu yeu
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Chc nang cua ke toan

Chc nang thong tin Chc nang kiem tra( giam oc) Moi quan he gia 2 chc nang mat thiet: - Phan anh la c s cua giam oc - Giam oc gop phan hoan thien chc nang thong tin.

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He thong thong tin ke toan

HOAT ONG SXKD Ngi ra quyet nh

HE THONG KE TOAN
X ly: Phan loai, Sap xep, Lu tr

o lng: Thu thap d lieu

Cung cap thong tin: Bao cao ke toan

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3.Phan loai ke toan ke toan tai chnh va ke toan quan tr

Giong nhau: Cung da tren he thong ghi chep ban au Cung oi tng nghien cu Cung quan tam en trach nhiem cua ngi quan ly

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Khac nhau:
Tieu ch - Muc ch sd thong tin cua nha q.tr - oi tng s dung thong tin -Tnh phap lenh -Tnh thi s -Thc o -Noi dung bao cao - Pham vi bao cao -Ky bao cao KTTC Bao cao KTQT Ra quyet nh lien quan en hoach nh va kiem soat Ben ngoaiDN la Ch ben trong doanh nghiep chu yeu Co Khong Qua kh Tng lai Gia tr H.vat, thi gian, gtr B/c tai chnh Bao cao noi bo Toan DN Tng bo phan nh ky Bat ky
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II.oi tng cua ke toan

1. oi tng tong quat: oi tng ke toan la tai san: thuoc quyen quan ly va s dung cua doanh nghiep cung nh s van ong, thay oi cua tai san trong qua trnh hoat ong cua doanh nghiep. 2. oi tng cu the: Tai san trong doanh nghiep bao gi cung bieu hien tren hai mat: - Ket cau cua tai san (cho biet tai san gom nhng g?) - Nguon hnh thanh tai san (cho biet tai san do au ma co?)
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a. Ket cau cua tai san

TSNH: la nhng tai san thuoc quyen s hu cua doanh nghiep ma co thi gian s dung, thu hoi, luan chuyen ngan (thng di 1 nam hoac mot chu ky kinh doanh). Bao gom: - Von bang tien: bao gom tien mat ton quy, tien gi ngan hang, tien ang chuyen. - Cac khoan au t tai chnh ngan han: tai san di dang co phieu, trai phieu, tn phieu kho bac, ky phieu ngan hang, gop von lien doanh.

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TS ngan han:
Cac

khoan phai thu: cac khoan n phai thu t khach hang; t cap tren hoac t cap di trong noi bo doanh nghiep; t ca nhan hay tap the trong va ngoai doanh nghiep. Hang ton kho: nguyen vat lieu; cong cu, dung cu; san pham d dang; thanh pham; hang hoa. TSL khac: tam ng, chi ph tra trc, cac khoan cam co, ky quy ky cc
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TS dai han: la nhng tai san co thi gian s dung, thu hoi, luan chuyen dai (tren 1 nam hoac mot chu ky kinh doanh). Xet theo hnh thai bieu hien th TSC bao gom: TSC hu hnh: Nha ca, vat kien truc; May moc, thiet b; Phng tien van tai, thiet b truyen dan; Thiet b, dung cu quan ly; Vn cay lau nam, suc vat lam viec va cho san pham TSC vo hnh: quyen s dung at; Chi ph thanh lap doanh nghiep; chi ph nghien cu phat trien, chi ph ve bang phat minh, bang sang che, ban quyen tac gia, nhan chuyen giao cong nghe TS au t dai han: gop von lien doanh; mua co phieu, trai phieu dai han; ky quy dai han; cho vay dai han;
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b. Nguon hnh thanh tai san: N phai tra va nguon von chu s hu.

Nguon von chu s hu: la so von cua cac chu s hu ma doanh nghiep khong phai cam ket thanh toan. Nguon von chu s hu do chu doanh nghiep hay cac nha au t gop von va hnh thanh t ket qua kinh doanh

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Nguon von CSH bao gom:

Nguon von kinh doanh: Von ong gop cua cac nha au t e thanh lap hoac m rong doanh nghiep. Li nhuan cha phan phoi: La ket qua hoat ong san xuat kinh doanh .So lai nay trong khi cha phan phoi c s dung cho kinh doanh va coi nh von chu s hu Von chu s hu khac:la nguon von cua CSH co nguon goc hnh thanh t li nhuan e lai nh quy au t phat trien, nguon von au t xay dng c ban

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N phai tra

Nguon von bo sung quan trong e am bao ay u TS theo nhu cau hoat ong
N phai tra: la khoan n phat sinh trong qua trnh hoat ong san xuat kinh doanh ma doanh nghiep phai tra, phai thanh toan trong mot thi gian nhat nh. Bao gom: n ngan han va n dai han - N ngan han: la khoan tien doanh nghiep co trach nhiem tra trong vong mot nam nh: n vay ngan han, n dai han en han tra, n phai tra nha cung cap, n phai tra cong nhan vien chc, n ngan sach, n ngan han khac. - N dai han: la cac khoan n ma thi gian tra n tren mot nam nh: vay dai han, n dai han khac
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Moi lien he gia tai san va nguon von

Bat ky tai san nao cua doanh nghiep cung eu phai c hnh thanh t mot hoac mot so nguon nhat nh.Ngc lai, loai nguon von nao cung phai co hnh thai tai san tng ng cua no TONG TAI SAN = TONG NGUONVON Tai San = N PHAI TRA + NGUON VON CHU S HU

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Bai tap ng dung vt:1.000

1 2 3 4 5 6 7 8 9 10 11 12 13 Bong cac loai Vay ngan han Nha xng Phu tung Phai nop cho Nha nc Tien ng trc cua khach hang Nguon von kinh doanh Xang May keo si va may det Si cac loai Tien gi ngan hang Phai thu cua khach hang Nguon von au t XDCB 100.000 150.000 200.000 65.000 40.000 75.000 335.000 27.000 86.000 90.000 120.000 43.000 25 480.000

14 15 16 17 18 19 20 21 22

Trai phieu au t ngan han Phai tra cong nhan vien ng trc tien cho ngi cung cap Phai tra ngi cung cap Tam ng Lai cha phan phoi Cac loai may tnh Quy au t phat trien San pham d dang

168.000 41.000 25.000 160.000 60.000 316.000 250.000 100.000 28.000

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23 24 25 26 27 28 29 30 31 32

Quy d phong tai chnh N dai han Cac khoan phai thu khac Cac loai dung cu nho khac San pham hoan thanh Tu ng so sach Tien mat ton quy Nhan k quy, ky cc dai han Phng tien van tai May khoan san xuat ra e ban

90.000 78.000 63.000 29.000 260.000 10.000 32.000 89.000 168.000 130.000 27

Yeu cau:
1. Phan biet tai san, nguon von. Tnh tong so. 2. Phan biet tai san thanh tai san ngan han va tai san dai han 3. Phan biet nguon von thanh n phai tra va nguon von chu s hu.

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III. Cac khai niem va nguyen tac ke toan c ban c tha nhan

1. Cac khai niem Khai niem to chc hoac n v ke toan: Ve mat ke toan moi n v ke toan c xem la mot to chc oc lap vi chu s hu va vi cac doanh nghiep khac. Khai niem thc o tien te:cac oi tng ke toan phai phan anh thong qua thc o tien te. n v tien la ong tien cua quoc gia ma DN ang hoat ong va gia nh la ong tien co nh (khong co nhng bien ong ln do lam phat).Tc la ke toan ch ghi nhan nhng nghiep vu co the lng hoa c bang tien te.v du s sut giam chat lng dch vu hay sp khong c ke toan ghi nhan v khong lng hoa c bang tien.
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1. Cac khai niem

Khai niem ky ke toan: o dai khoan thi gian lap bao cao vao cuoi ky(thang,quy,nam) Hoat ong lien tuc:gia thiet cong ty hoat ong trong mot thi gian tng lai co the d kien c, DN khong co y nh giai the hay thu hep qui mo hoat ong cua mnh mot cach nghiem trong trong tng lai gan.Trng hp thc te khac vi nguyen tac nay th bao cao tai chnh phai lap tren c s khac va phai giai thch c s a s dung e lap bao cao tai chnh

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2.Cac nguyen tac ke toan c ban Theo chuan mc ke toan so 1(CM chung)

C s don tch: Moi nghiep vu phai c ghi so ke toan va bao cao vao thi iem phat sinh, khong can c vao thi iem thc te thu hoac thc te chi tien hoac tng ng tien. - Doanh thu c ghi nhan khi nghiep vu tieu thu c xac nh, ngha la khi ben ban a chuyen giao quyen s hu va ben mua a thanh toan hoac chap nhan thanh toan

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2.Cac nguyen tac ke toan c tha nhan

Gia goc: Tai san phai c ghi nhan theo gia goc(ch khong quan tam en gia th trng). Gia goc cua tai san c tnh theo so tien hoac khoan tng ng tien a tra, phai tra hoac tnh theo gia tr hp ly cua tai san o vao thi iem tai san c ghi nhan. Phu hp: Viec ghi nhan doanh thu va chi ph phai phu hp vi nhau. Khi ghi nhan mot khoan doanh thu th phai ghi nhan mot khoan chi ph tng ng co lien quan en viec tao ra doanh thu o.

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2.Cac nguyen tac ke toan c tha nhan

Nhat quan: Cac chnh sach va phng phap ke toan doanh nghiep a chon phai c ap dung thong nhat t nhat trong mot ky ke toan nam. Trng hp co thay oi chnh sach va phng phap ke toan a chon th phai giai trnh ly do va nhng hng cua s thay oi o trong phan thuyet minh bao cao tai chnh.

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2.Cac nguyen tac KT c tha nhan

Than trong: Than trong la viec xem xet, can nhac, phan oan can thiet e lap cac c tnh ke toan trong cac ieu kien khong chac chan . Nguyen tac than trong oi hoi: - Phai lap cac khoan d phong nhng khong lap qua ln; - Khong anh gia cao hn gia tr cua cac tai san va cac khoan thu nhap; - Khong anh gia thap hn gia tr cua cac khoan n phai tra va chi ph; - Doanh thu va thu nhap ch c ghi nhan khi co bang chng chac chan ve kha nang thu c li ch kinh te, con chi ph phai c ghi nhan khi co bang chng ve kha nang phat sinh chi ph.

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2.Cac nguyen tac ke toan c tha nhan

Trong yeu: Thong tin c coi la trong yeu trong trng hp neu thieu thong tin hoac thieu chnh xac cua thong tin o co the lam sai lech ang ke bao cao tai chnh, lam anh hng en quyet nh kinh te cua ngi s dung bao cao tai chnh. - Tnh trong yeu phu thuoc vao o ln va tnh chat cua thong tin hoac cac sai sot c anh gia trong hoan canh cu the. - Tnh trong yeu cua thong tin phai c xem xet tren ca phng dien nh lng va nh tnh.

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IV. Cac phng phap cua ke toan

e thu thap, phan loai, x ly, tong hp va cung cap thong tin, ke toan phai s dung he thong cac phng phap sau: Chng t ke toan: la phng phap ghi nhan nghiep vu kinh te phat sinh. Lam c s phap ly ban au cho viec ghi so ke toan. Tai khoan ke toan: nham phan loai nghiep vu kinh te phat sinh e cung cap thong tin va kiem soat s bien ong cua oi tng ke toan.

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IV. Cac phng phap cua ke toan

Ghi so kep: ghi chep cac nghiep vu kinh te phat sinh vao cac TK co lien quan e phan anh noi dung kinh te trong moi quan he cac oi tng kinh te vi nhau. Tnh gia cac oi tng KT: xac lap gia tr cac oi tng KT e tnh toan, ghi chep va tong hp thong tin. Bao cao ke toan: nham xac lap he thong cac ch tieu phan anh tnh hnh tai san, nguon von cung nh ket qua HKD cua n v ke toan trong ky kinh doanh.

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Quan he gia cac phng phap ke toan:

Chng t ke toan
( thong tin au vao)

IV. Cac phng phap cua ke toan

Kiem ke Tai khoan Bao cao ke toan (thong tin au ra)

Tnh gia

Ghi so kep

- oi tng KT la tien te: can c vao chng t KT ghi vao so KT bang PP ghi so kep. - oi tng KT phi tien te: tnh gia khi so KT PP ghi kep. - Phat hien tha, thieu qua kiem ke: lap chng t ghi so ghi kep - Tnh gia mot so oi tng, bieu hien thanh tien ghi so ghi kep - Tong hp so lieu t cac TK e lap bao cao
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V.Nhiem vu, yeu cau oi vi KT

1.Nhiem vu cua ke toan ieu 5 Luat Ke toan quy nh nhiem vu ke toan gom: Thu thap, x ly thong tin, so lieu ke toan theo oi tng va noi dung cong viec ke toan, theo chuan mc va che o ke toan. Kiem tra, giam sat cac khoan thu, chi tai chnh, cac ngha vu thu, nop, thanh toan n. - Kiem tra viec quan ly, s dung tai san va nguon hnh thanh tai san; - Phat hien va ngan nga cac hanh vi vi pham phap luat ve tai chnh, ke toan.
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1.Nhiem vu cua ke toan

Phan tch thong tin, so lieu ke toan; tham mu, e xuat cac giai phap phuc vu yeu cau quan tr va quyet nh kinh te, tai chnh cua n v ke toan. Cung cap thong tin, so lieu ke toan theo quy nh cua phap luat.

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2. Yeu cau oi vi ke toan

Trung thc, khach quan tren c s cac bang chng ay u, khach quan va ung vi thc te cua nghiep vu kinh te phat sinh, ung vi thc te, khong b xuyen tac, khong b bop meo. ay u :Moi nghiep vu kinh te, tai chnh phat sinh lien quan en ky ke toan phai c ghi chep va bao cao ay u, khong b bo sot. Kp thi : ghi chep va bao cao kp thi, ung hoac trc thi han quy nh, khong c cham tre.

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2. Yeu cau oi vi ke toan

De hieu: Cac thong tin va so lieu ke toan trnh bay trong bao cao tai chnh phai ro rang, de hieu oi vi ngi s dung. Co the so sanh: Cac thong tin va so lieu ke toan gia cac ky ke toan trong mot doanh nghiep va gia cac doanh nghiep ch co the so sanh c khi tnh toan va trnh bay nhat quan. Trng hp khong nhat quan th phai giai trnh trong phan thuyet minh Phan anh lien tuc: Cac thong tin KT phai c phan anh lien tuc t thi ky nay en thi ky khac, t khi phat sinh en khi ket thuc hoat ong kinh te tai chnh, t khi thanh lap en khi cham dt hoat ong cua DN
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