V Hu c

2011
H thng k ton Vit
Nam
TRNG I HC M TPHCM
CHNG 9
2
Mc tiu
Sau khi nghin cu xong chng ny, bn c th:
Trnh by s hnh thnh v pht trin ca h thng k ton
Vit Nam.
Gii thch vai tr ca cc t chc lp quy v t chc ngh
nghip v k ton ti Vit Nam
Gii thch cc ni dung c bn ca Lut K ton v cc vn
bn hng dn
Trnh by vai tr v c im ca h thng chun mc k
ton Vit Nam
Trnh by kt cu h thng k ton doanh nghip Vit Nam
Gii thch mi quan h gia k ton v cc nh ch lin
quan ti Vit Nam
3
Ni dung
S pht trin ca h thng k ton Vit Nam
Cc t chc lp quy v t chc ngh nghip
Lut K ton v cc vn bn hng dn
H thng chun mc k ton Vit Nam
H thng k ton doanh nghip Vit Nam
Quan h gia k ton v cc nh ch lin quan ti
Vit Nam
4
S pht trin ca h thng k ton VN
Trc 1990, h thng k ton VN da trn
h thng k ton cc nc XHCN ch yu
phc v cho DNNN.
Qu trnh ci cch
H thng 1990
H thng th nghim 1994
H thng 1996
Lut k ton 2003 v cc chun mc k ton VN
H thng 2006
Chng 9: H thng k ton Vit Nam
Khoa K ton - Kim ton
Trng i hc M TPHCM 1
5
H thng k ton VN hin nay
Lut K ton 2003
Chun mc k ton
Ngh nh 129, 128
Ch k ton & cc quy nh khc
Lut Kim ton c lp
Lut thu
Lut Doanh nghip
Lut Kim ton nh nc
6
Cc t chc lp quy v t chc ngh nghip
Quc hi
Chnh ph
B Ti chnh
Hi ng
Quc gia
K ton
Hi K ton
Kim ton
Vit Nam
V Ch
K ton Kim ton
7
Lut k ton Vit Nam 2003
Hon cnh ra i
Cc ni dung c bn
Cc vn bn hng dn
8
Hon cnh ra i
Php lnh K ton - Thng k 1988:
Chic o qu cht cho k ton Vit
Nam.
Nhu cu ca qu trnh hi nhp
Chng 9: H thng k ton Vit Nam
Khoa K ton - Kim ton
Trng i hc M TPHCM 2
9
Cc ni dung c bn
i tng chi phi
Cc quy nh c bn v n v, k k ton
Cc yu cu c th v s sch, chng t
Thng tin cng khai v bo co
Qun l Nh nc v k ton
Hnh ngh k ton
T chc ngh nghip.
10
Cc vn bn hng dn
Ngh nh 128/2004/N-CP
Ngh nh 129/2004/N-CP
11
H thng chun mc k ton VN
S ra i
C cu h thng chun mc
Cc vn bn hng dn
12
S ra i ca VAS
Xut pht t yu cu hi nhp k ton
quc t
Xy dng da trn h thng chun mc
k ton quc t (IAS, nay l IFRS)
Gm 26 chun mc c ban hnh t
nm 2001 n nm 2005.
Chng 9: H thng k ton Vit Nam
Khoa K ton - Kim ton
Trng i hc M TPHCM 3
13
H thng chun mc k ton VN
Cc chun mc c bn
VAS 01: Chun mc chung
VAS 21: Trnh by BCTC
Cc chun mc c th
VAS 02: Hng tn kho
VAS 03: TSC hu hnh
VAS 04: TSC v hnh
VAS 05: Bt ng sn u t
VAS 06: Thu ti sn
VAS 10: nh hng ca thay i t gi hi oi
14
H thng chun mc k ton VN
Cc chun mc c th (tt)
VAS 14: Doanh thu
VAS 15: Hp ng xy dng
VAS 16: Chi ph i vay
VAS 17: Thu thu nhp doanh nghip
VAS 18: Cc khon d phng, ti sn v n tim
tng
VAS19: Hp ng bo him
15
H thng chun mc k ton VN
Cc chun mc lin quan n bo co ti chnh
VAS 22: Trnh by b sung BCTC ngn hng v t
chc ti chnh tng t
VAS 23: Cc s kin sau ngy kt thc k k ton nm
VAS 24: Bo co lu chuyn tin t
VAS 28: Bo co ti chnh cc b phn
VAS 29: Chnh sch k ton, thay i trong c tnh
k ton v cc sai st
VAS 27: Bo co ti chnh gia nin
VAS 30: Li nhun trn c phn
16
H thng chun mc k ton VN
Cc chun mc cho tp on
VAS 07: u t vo cng ty lin kt
VAS 08: Cc khon gp vn lin doanh
VAS 11: Hp nht kinh doanh
VAS 25: BCTC hp nht v u t vo cng ty con
VAS 26: Thng tin v cc bn lin quan
Chng 9: H thng k ton Vit Nam
Khoa K ton - Kim ton
Trng i hc M TPHCM 4
17
Vn bn hng dn
Thng t 89/2002/TT-BTC
Thng t 105/2003/TT-BTC
Thng t 23/2005/TT-BTC
Thng t 20/2006/TT-BTC
Thng t 21/2006/TT-BTC
Thng t 161/2007/TT-BTC thay th 3 thng
t 89, 105 v 23.
18
H thng k ton doanh nghip VN
S pht trin
Gii thiu h thng 2006
H thng chng t
H thng ti khon
H thng s sch
H thng bo co ti chnh
Gii thiu h thng k ton doanh nghip
nh v va
19
S pht trin
H thng 2006 ban hnh theo Quyt
nh 15/2006/Q-BTC
K tha h thng 1996 ban hnh theo Q
1141/1995/Q-BTC
Tch hp cc yu cu ca 26 chun mc
k ton VN ban hnh.
20
H thng chng t k ton
Quy nh vic lp, lu chuyn chng t
Ban hnh danh mc chng t gm 37
chng t trong phn ln l hng
dn.
Chng 9: H thng k ton Vit Nam
Khoa K ton - Kim ton
Trng i hc M TPHCM 5
21
H thng ti khon k ton
Ban hnh danh mc h thng ti khon
k ton thng nht cho doanh nghip
gm 86 ti khon thuc 9 nhm.
H thng c b sung v iu chnh
bi Thng t 244/2009/TT-BTC
22
HE IHONG IAI kHOAN kE IOAN DOANH NGHIEF
VIEI NAM - IAI kHOAN IHUOC 8ANG CAN OI
Io| son
ngon
hon
Io| son
do| hon
No pho|
Iro
Von chu
so huu
Ioo| 1. I$ ngon hon
TTx: f|en
T2x: cU lU ngcn hcn
T3x: Nc phc| lhU
T4x: fSl khcc
T5x: Hcng lcn khc
Tx: Ch| U ngh|ep
Ioo| 2. I$ do| hon
2Tx: fSC
22x: cU lU cc| hcn
24x: fS cc| hcn khcc
Ioo| 3. No pho| Iro
3Tx: Vcy ngcn hcn
33x: Nc ngcn hcn
34x: Nc cc| hcn
35x: DU phcng phc| lrc
Ioo| 4. Von chu so huu
4Tx: Vcn k|nh cccnh vc
ccc Uy
42x: lc| chUc phcn phc|
44x: NgUcn khcc
4x: NgUcn k|nh ph|
8
23
HE IHONG IAI kHOAN kE IOAN DOANH NGHIEF
VIEI NAM - IAI kHOAN IHUOC 8AO CAO kOHkD
Doonh Ihu
Ch| ph|
$XkD
Ioo| 5. Doonh Ihu
5Tx: Dccnh lhU
52x: C]khcU, G]g|c
53x: Hcng c| lrc |c|
Ioo| 6. Ch| ph| $XkD
Tx: Ch| ph| mUc hcng
2x: Ch| ph| SX
3x: G|c lhcnh, g|c vcn, CPfC
4x: Ch| ph| ngcc| SX
Ihu nhop
khoc
Ch| ph|
khoc
Ioo| 7. Ihu nhop khoc
7Tx: fhU nhcp khcc
Ioo| 8. Ch| ph| khoc
8Tx: Ch| ph| khcc
82x: CP lhUe fNDN
Ioo| . xoc d|nh keI quo

24
H thng bo co ti chnh
Ban hnh biu mu bo co ti chnh
bao gm bo co ti chnh ring, bo
co ti chnh hp nht v bo co ti
chnh gia nin
Quy nh thi hn v a ch phi np
bo co ti chnh
Chng 9: H thng k ton Vit Nam
Khoa K ton - Kim ton
Trng i hc M TPHCM 6
25
Cc bo co ti chnh
Bng cn i k ton
Bo co kt qu hot ng kinh doanh
Bo co lu chuyn tin t (gin
tip/trc tip)
Bn thuyt minh bo co ti chnh
26
H thng s sch k ton
Quy nh v cc loi s, cch thc m
s, ghi s, sa cha s
Ban hnh 5 hnh thc k ton
27
Cc h thng k ton khc
H thng k ton p dng cho doanh nghip
nh v va
H thng k ton n v hnh chnh s
nghip
H thng k ton ngn hng
H thng k ton doanh nghip bo him
28
Quan h gia k ton v cc nh ch
K ton v thu
K ton v th trng chng khon
K ton v kim ton
Chng 9: H thng k ton Vit Nam
Khoa K ton - Kim ton
Trng i hc M TPHCM 7
29
Nhng thch thc ca k ton VN
Gii quyt quan h gia yu cu hi
nhp v thc trng nn kinh t
Gii quyt quan h k ton v cc nh
ch lin quan
Gii quyt quan h gia nhu cu o
ngun nhn lc cht lng cao v thc
trng nn kinh t
30
Hi nhp quc t - Thc trng nn kinh t
Hi nhp quc t
Ton cu ha dn n s hnh thnh cc
chun mc quc t v qu trnh hi t k ton
quc t
S pht trin ca cc doanh nghip c vn u t
nc ngoi v th trng chng khon VN
Thc trng nn kinh t
Doanh nghip nh v va chim t trng ln trong
nn kinh t
Chnh lch gia TPHCM, H ni v cc a
phng
31
K ton - cc nh ch khc
K ton Thu
K ton Th trng chng khon
K ton Kim ton
32
Ngun nhn lc k ton
Yu cu cp thit cho qu trnh hi
nhp
Thch thc t nhn thc, nng lc o
to v thc trng ca nn kinh t
Chng 9: H thng k ton Vit Nam
Khoa K ton - Kim ton
Trng i hc M TPHCM 8