Bai Giang Keto An Quo Cte

CHNG I
TNG QUAN V K TON QUC T

1.1. NHNG VN CHUNG V K TON M
1.1.1. Khi nim k ton

Lin on quc t v k ton c nh ngha c bn v k ton: K
ton l ngh thut ghi chp, phn loi, tng hp v nh gi cc loi hot
ng kinh t thng qua ch tiu tin t v da trn cc nguyn tc c bn
tiu chun c tnh h thng.
Theo hip hi AAA (American Accounting Association Hip hi k
ton M): K ton l qu trnh nhn bit, o lng v truyn t thng tin
kinh t cho php ngi s dng thng tin nh gi v a ra quyt nh
kinh doanh.
1.1.2. Mc ch ca k ton
- Nhm cung cp cc thng tin hu ch cho vic ra cc quyt nh
kinh t, x hi v din t c kh nng, trch nhim v cng v qun l.
- Nhm cung cp cc thng tin hu ch cho vic nh gi hiu qu t
chc v lnh o.
1.1.3. c im c bn ca k ton M
a) n v tin t s dng
n v tin t s dng l USD ($).
Cch vit n v tin t: 1,000 USD.
b) H thng ti khon k ton
- Khi nim: Ti khon l phng php phn loi i tng k ton theo ni
dung kinh t.
- H thng ti khon k ton: L ti khon bng ch.
Gm 5 loi ti khon sau: TK phn nh Ti sn; TK phn nh N phi

tr; TK phn nh Vn ch s hu; TK phn nh Doanh thu; TK phn nh
Chi ph.
+) Ti khon tm thi : Ti khon tm thi l nhng ti khon khng
c s d cui k, do vo mi cui k k ton thc hin bt ton kho s.
Trong Ti khon doanh thu, chi ph, rt vn, xc nh kt qu l nhng
ti khon tm thi.
+) Ti khon thng xuyn: Ti khon thng xuyn l nhng ti
khon m s d cui k ca n s c gi li lm s d cho u k
sau.Trong nhm Ti khon ti sn, ti khon phn nh n phi tr, Ti
khon vn l ti khon thng xuyn.
+) Kt cu ti khon Ti sn
Ti sn
XXX
XXX
+) Kt cu ti khon Ngun vn
Ngun vn
XXX
XXX
+) Kt cu ti khon trung gian

Xc nh kt qu
Chi ph
Chi ph
Doanh thu
Doanh thu
+) Kt cu ti khon Rt vn ch s hu
Rt vn ch s hu
c) K k ton
K k ton khng c nh theo nm dng lch. Thng thng thi
im kt thc mt nin k ton c chn l lc khng ng thi v hay
vic bun bn, kinh doanh m nhm mc ch kim tra d dng.
d) i tng k ton
K ton M phn chia cc i tng k ton thnh 3 loi sau:
+ Ti sn: L nhng th c gi tr m doanh nghip ang c quyn s
hu. Ti sn cng c coi l ngun lc ca doanh nghip. Cc ti sn c
gi tr bi chng c th c s dng hoc i chng ly hng ha khc
phc v cho mc ch kinh doanh ti doanh nghip. Mt t chc c th nm
gi nhiu loi ti sn khc nhau. Mt s ti sn c hnh thi vt cht c th
nh tin mt, vt dng, nh ca, phng tin vn ti Nhng ngc li
cng c mt s ti sn khng c hnh thi vt cht c th nhng chng cng
mang li nhng li ch cho doanh nghip, v d nh c quyn (l quyn
c chnh ph lin bang cho php sn xut mt mt hng no ) hay cc
khon phi thu (l khon tin m doanh nghip thu c do bn chu hng
ha hoc cung cp dch v cho n v hoc c nhn khc). Tt c cc ti sn
trn c ti tr, hnh thnh t hai ngun l ngun n phi tr v ngun
vn ch s hu.
+ N phi tr: L khon n m doanh nghip c trch nhim tr trong

thi gian ngn hn hoc di hn. Khon n ny pht sinh trong qu trnh
doanh nghip mua chu ti sn hoc vay mn t ngn hng mua ti sn.
Chng hn: Khon phi tr, lng phi tr
+ Vn ch s hu: L phn hn vn trong n v c s hu hon
ton bi cc nh ch s hu. Ni cch khc, ngun vn ch s hu l phn
chnh lch gia ti sn v n phi tr.
Vn ch s hu = Ti sn N phi tr
Ba i tng ny c mi lin h cht ch vi nhau trong phng trnh
k ton sau:
Ti sn = N phi tr + Vn ch s hu
e) H thng s k ton
K ton M p dng hnh thc Nht k chung.
S k ton bao gm S Nht k Chung, S Ci v cc s k ton
chi tit khc.
1.2. K TON TI CHNH V K TON QUN TR
1.2.1. K ton qun tr

K ton qun tr: L loi k ton cung cp thng tin cho qun l trong
qu trnh iu hnh hot ng ca doanh nghip (thng tin l c s cho cc
quyt nh kinh doanh hng ngy v cho cc k hoch tng lai ca t
chc).
t mc tiu, cng tc qun tr doanh nghip i hi rt nhiu
thng tin. Mt loi thng tin c t ra ch yu do yu cu ca lp k
hoch v kim tra hot ng hng ngy ca Cng ty. l nhng thng tin
gip cng tc qun tr bit c nhng g ang xy ra ngay thi im hin
ti cng nh nm chc cng vic kinh doanh ang hot ng tri chy
tin ti mc tiu nh th no. Loi thng tin th hai ch yu cn thit cho
qun tr trong vic lp ra cc k hoch di hn.
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Nhng thng tin ny c dng xy dng nn nhng chin lc

tng qut v ra cc quyt nh c bit c tc ng then cht i vi
Cng ty.
Ni chung k ton qun tr gii quyt 3 chc nng:
1. Chn lc v ghi chp s liu.
2. Phn tch s liu
3. Lp bo co dng cho qun tr.
CHN LC V
GHI CHP S
LIU
cung cp
thng tin v hot
ng qu kh v
hin ti ca Cng
Ty
PHN
BO CO CHO QUN TR
Trong vic lp k hoch v
kim tra hot ng hng ngy
ca Cng ty
TCH S
LIU
BO CO CHO QUN TR
Trong vic xy dng k hoch
di hn
1.2.2. K ton ti chnh

K ton ti chnh: L loi k ton cung cp thng tin cho nhng
ngi ra quyt nh bn ngoi doanh nghip. Thng tin k ton ti chnh
cung cp thng dng bo co tm tt gi l bo co ti chnh gm:
- Bo co thu nhp: L bo co cho nhng thng tin v kh nng sinh
li trong hot ng ca Cng ty.
- Bng cn i k ton: Cung cp thng tin v ti sn Cng Ty c
c bao gm c ngun hnh thnh ca nhng ti sn ny.
- Bo co lu chuyn tin t: Cho bit ti sn ca Cng Ty thay i
nh th no trong mt thi k nht nh.
Thng tin bo co ti chnh c trnh by theo cng mt kiu qua
cc nm. iu ny gip cho nh qun tr c th tin cy vo bo co.
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Ni chung, k ton ti chnh gii quyt 3 chc nng:

CHN LC V GHI
CHP S LIU
cung cp thng tin v

hot ng qu kh v
hin ti ca Cng Ty
PHN
TCH S
LIU
BO CO CHO NHNG
NGI RA QUYT NH
NGOI CNG TY
1. Bo co thu nhp
2. Bng cn i k ton
3. Bo co lu chuyn tin t
1.3. NGHNH NGH K TON V NHNG LNH VC CHUYN MN
Hng ngn cc nh k ton M ang thc hin nhng ng gp quan

trng i vi nhng h thng kinh t x hi. C 4 lnh vc m mt k
ton chuyn nghip c th khai thc dch v ca anh ta. l k ton t
nhn, k ton Cng, k ton nh nc v o to k ton.
Di y ta s ln lt lm r tng lnh vc xung quanh mc ch
gii thiu bn cht v ngha ca k ton.
1.3.1. K ton t nhn (Private accounting)
Cc k ton vin lm vic cho cc doanh nghip t nhn thuc v khu
vc kinh t t nhn. H thc hin mt s cng vic khc nhau bao gm
cng vic ca:
1. Ngi qun l
2. Ngi ghi chp s sch
3. K ton chi ph
4. Kim ton vin ni b
5. Chuyn vin thu v nhng cng tc khc nh lp ngn sch.
- Ngi qun l l trng phng k ton ca Cng ty. Cng vic l
gim st mi hot ng k ton ca t chc. Thng th y l ngi c
chc v cao ca Cng Ty.
- Vai tr ca ngi ghi s k ton v nhn vin k ton thng b b

qun: Cng vic ca ngi ghi s k ton l ghi chp v x l s liu. Phn
ln cng vic ca h th hin vic x l s liu. Tht ra phn ln nhng g
mt ngi ghi s thc hin mt Cng ty nh thng c lm bng my
in ton v nhng loi my khc cc t chc ln hn. Nu i chiu c
th thy cng vic ca mt chuyn vin k ton rng hn nhiu. Cng vic
k ton lin quan n vic xc nh nhng s liu no l cn thit, ghi chp,
xc nh, x l nhng s liu y ra sao, xc nh nhng bo co s c lp
th no v lm g cung cp thng tin cho ngi ra quyt nh.
- Mt s chuyn vin k ton l k ton chi ph: H chn lc, x l v
phn nh thng tin v chi ph sn xut sn phm. Thng tin tp hp t k
ton chi ph cho php hon thnh nhng d on v chi ph sn xut v gi
bn hng ha ca Cng Ty.
- Kim ton vin ni b ( nhng cng ty ln). Cng vic ca h l
kim tra v nh gi hot ng ni b b my k ton ca Cng Ty. Nhng
kim ton vin ny nghin cu ghi chp k ton v xut nhng im cn
sa i. ng thi h xc nh nhng vn chnh sch v yu cu qun l
t h tr cho qu trnh qun l.
- Chuyn vin thu: L ngi c giao vic chun b bn khai np
thu ca Cng ty. Anh ta cng gp v hu qu thu ca nhng phng n
khc nhau m ban qun tr ang xem xt.
- D tr ngn sch: Ngn sch n gin nhm gip ch o qun l.
N l mc tiu c xy dng qun l c so snh vi kt qu thc t.
1.3.2. K ton cng (Public Accounting)
Mi quc gia iu chnh hot ng ca mt s ngh nghip theo
quyn li chung, nhng ngh ny bao gm y, dc, lut v k ton cng.
Nhng ngi c cp bng hnh ngh k ton cng c gi l chuyn

vin k ton cng c cp giy php (CPA Certiffed Public Accountans).
Ni chung cng vic ca CPA khng phi lm thu cho doanh nghip.
Anh ta lm vic thay cho Cng Ty k ton cng, ni thu l ph ca doanh
nghip thc hin nhiu dch v khc nhau cho doanh nghip.
C l dch v quan trng nht c chuyn vin k ton thc hin l
kim ton. Mi nm, hu nh mi Cng Ty kinh doanh c va v nh u
thu mt CPA lm cng vic ny. Kim ton n gin l thm tra, nghin
cu cc quyt ton v bo co ti chnh do Cng Ty, xc nh xem bo co
ti chnh c p ng c yu cu v ph hp vi cng chng (trong cc
nh u t, tn dung) hay khng, h c th tin cy vo thng tin. Trong
qu trnh kim ton, h thng s sch k ton ca Cng Ty c CPA phn
tch cn thn v a ra nhng xut thc hin cng tc qun l.
Tt nhin khng phi CPA no cng tham gia vo hot ng k ton
cng. Mt s lm vic cho cc doanh nghip, mt s khc lm gio vin,
mt s lm cho cc t chc phi chnh ph.
1.3.3. K ton nh nc (Government Accounting)
L lnh vc k ton trong cc c quan nh nc v cc t chc phi li
nhun ca chnh ph.
- IRS (International Revernue Service): L c quan kim tra bo co
ti chnh lin quan n vic np thu ca cc t chc v c nhn.
H gip chnh ph thc thi lut thu v kim tra thu thu nhp. H
cn thit k v iu ng cc b my k ton cung cp cho chnh ph nhng
bo co s dng ra cc quy nh mang tnh nh nc.
- SEC (Securities and Exchange Commission): y ban chng khon
quc gia, qun l, kim sot hot ng lin quan n chng khon v hi
oi.
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1.3.4. o to k ton
C cc c hi thun li i vi k ton vin trong lnh vc o to.
Cc trng dy ngh v i hc c cc k ton vin c trnh cao gip h
nghin cu tt c cc kha cnh ca k ton.
1.4. CC NGUYN TC K TON
1.4.1. Nguyn tc gi ph (Cost principle)

Mt trong nhng th d in hnh v nguyn tc k ton c chp
nhn rng ri l nguyn tc gi ph.
Ti sn ca doanh nghip c ghi theo gi ph tc gi mua v cc
chi ph lin quan (cn gi gi gc hay gi lch s). Vo thi im th c gi
ph th hin gi tr ca ti sn thay cho cc loi gi khc nh hin gi, th
gi, gi thay th... to c tin tng cho ngi s dng thng tin do c th
chng minh c tnh chun xc thng qua cc chng c c gi tr php l.
1.4.2. Nguyn tc ghi nhn doanh thu (Revenue Regconition principle)
Trn c s quan im dn tch (Accrual Basis), cc khon doanh thu
c ghi nhn vo thi im pht sinh, tc thi im m qu trnh sn sinh
doanh thu c c bn hon thnh v c th biu hin qua cc chng c
khch quan (chng t k ton).
Vo cui nin k ton ghi nhn khng nhng nghip v thu tin
m c cc nghip v s thu cam kt trong nin .
1.4.3. Nguyn tc tng xng (Matching principle)
Kt hp tng xng chi ph v doanh thu, hay ni cch khc, chi ph
v doanh thu c quy np vo thi k pht sinh tng xng.
Chi ph cn c ghi nhn trn bo co thu nhp vo cng k k ton
vi doanh thu sn sinh tng ng vi cc chi ph .
1.4.4. Nguyn tc thng tin y (Full- Disclosure Principle)

Nguyn tc ny ph hp vi tiu chun "trung thc" (True and fair
view) m cc bo co ti chnh cn hi trong vic phn nh tnh hnh ti
chnh ca doanh nghip. Bo co ti chnh cn th hin y cc thng tin
thch hp, c ch gip cho ngi s dng phn on chnh xc v tnh hnh
ti chnh ca doanh nghip. mi thng tin quan trng tc ng n
vic nh gi ca i tng s dng thng tin v tnh hnh ti chnh ca
doanh nghip cn phi ghi nhn.
1.4.5. Nguyn tc trng yu (Materiality Principle)
Thut ng trng yu m t tnh cht c ngha ca thng tin th hin
trn bo co k ton i vi nhng ngi a ra quyt nh. Mt yu t
thng tin c xp vo loi trng yu khi s thiu st hoc thiu chnh xc
trong vic ghi nhn c th to nh hng v lm bin i cc quyt nh ca
ngi s dng n.
1.4.6. Nguyn tc thn trng (Conservatism Principle)
Thn trng v mt k ton c ngha khi lp bo co ti chnh ca
doanh nghip cn chon phng php hch ton sao cho cng t nh gi ti
sn v thu nhp cao hn thc t cng tt, tt nhin iu khng c ngha l
doanh nghip s nh gi ti sn v thu nhp thp hn thc t.
Vi vic p dng nguyn tc thn trng trong qun tr doanh nghip,
tt c cc khon li cha thc hin khng c ghi nhn trong khi i vi
khon l d kin xy ra cn lp khon d phng tng ng.
1.4.7. Nguyn tc nht qun (Consistency Principle)
Nguyn tc hm s dng nht qun cc phng php nh gi v
ghi nhn cc nghip v t nin ny sang nin khc nhm m bo kh
nng c th so snh cc bo co ti chnh ca cc k khc nhau. T pht
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sinh yu cu cn l gii mi thay i phng php s dng v o lng tc

ng ca nhng thay i i vi kt qu hot ng ca doanh nghip.
1.4.8. Nguyn tc khch quan (Objective Principle)
Tt c cc bin c nh hng n i sng ca doanh nghip u
c ghi nhn mt cch khch quan, ph hp vi bn cht ca s kin, d
liu k ton ghi nhn phi kim chng c qua nhng bng chng khch
quan nh cc ti liu, chng t k ton.
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CHNG II
QUY TRNH K TON V CC BO CO C BN
2.1. QUY TRNH K TON
Quy trnh k ton gm 8 bc:

Bc 1: Thu nhp, kim tra chng t gc ca cc nghip v kinh t
pht sinh.
Bc 2: Ghi nhn cc nghip v kinh t pht sinh vo s nht k
chung.
Bc 3: Phn nh vo cc s ci ca cc ti khon c lin quan n cc
nghip v kinh t pht sinh (c th phn nh thm vo cc s k ton chi tit
cc i tng).
Bc 4: Cui k, lp bng cn i th kim tra tnh cn i k ton
ca vic ghi chp cc nghip v kinh t pht sinh v gi tr pht sinh v gi
tr cn li ca cc ti khon k ton.
Bc 5: Lp cc bt ton iu chnh.
Bc 6: Ghi nhn cc bt ton iu chnh vo cc s k ton.
Bc 7: Lp bng k ton nhp.
Bc 8: Lp cc bo co k ton.
2.2. H THNG S K TON
2.2.1. S Nht k chung

S Nht K Chung l s k ton dng phn nh tt cc cc
nghip v kinh t pht sinh theo thi gian v c ghi chp hng ngy.
* Mc ch v tc dng
- S nht k chung l mt cng c rt quan trng trong vic ghi chp
k ton, c dng phn nh cc nghip v kinh t pht sinh theo 2
phng din:
12
+) Phn nh tnh cht c im ca nghip v tc l cho bit cc ti

khon c lin quan n nghip v .
+) Cho bit thi gian ca nghip v v phn nh cc nghip v
theo trnh t thi gian.
* Kt cu s v cch ghi s nht k chung
NHT K CHUNG
Trang s:
Ngy, thng
(1a)
(1b)
Din gii
Tham chiu
(2)
(3)
(4)
(5)
Phng php ghi nhn cc nghip v kinh t pht sinh vo s nht k

chung nh sau:
(1a, 1b) Ngy, thng (Date): (1a) Phn nh thng nm ca nghip v
kinh t pht sinh, (1b) phn nh ngy ca nghip v kinh t pht sinh cn c
vo chng t. Nm v thng ca cc nghip v kinh t pht sinh trong thng
khng cn lp li cho n khi sang trang mi hoc sang thng mi.
(2) Din gii (Description): Dng ghi din gii bao gm tn TK k
ton ca i tng k ton c lin quan trong nghip v kinh t pht sinh v
tm tt nghip v kinh t pht sinh. Tn TK ghi N (Debit) c ghi trc,
tn TK ghi c (Credit) c ghi sau. Sau ghi tm tt nghip v trc ghi
phn nh nghip v kinh t k tip.
(3) Tham chiu (Post Ref): Ct ny dng ghi tham chiu, bng
cch ghi s hiu TK k ton. Cha vi ghi vo ct ny, ch n khi nghip
v kinh t c phn nh vo S Ci ti khon, sau ghi s hiu TK tng
ng vi tn TK ct din gii vo ct ny.
(4) N (Debit): Dng ghi s tin ca TK ghi N.
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(5) C (Credit): Dng ghi s tin ca TK ghi C.

V d 2.1: Cng ty Start, ngy 12/2/200N mua vt dng ca cng ty ABC
vi tr gi $ 2,000. Cng ty thanh ton lun bng tin mt.
NHT K CHUNG
Trang s: 01
Ngy, thng
Din gii
(1a)
(1b)
(2)
200N
12 Vt dng
Tin mt
Thng 2
Mua vt dng
Tham chiu
(3)
N
(4)
$ 2,000
C
(5)
$ 2,000
2.2.2. S Ci
S Ci l s k ton dng ghi chp theo tng ti khon k ton.
Mi ti khon k ton c m mt S Ci theo di s bin ng ca i
tng k ton c lin quan. S Ci c th phn nh vo nh k hoc vo
cui k k ton, ty thuc vo khi lng nghip v kinh t pht sinh.
Mu s ci
S CI
Tn TK:
(1a)
S hiu TK:
Ngy
Khon
Tham
thng
mc
chiu
S d
N
(1b)
Cch ghi vo S Ci nh sau:

(1) Ngy thng(Date): (1a) Phn nh thng nm ca nghip v kinh t
pht sinh, (1b) phn nh ngy ca nghip v kinh t pht sinh cn c vo
chng t. Nm v thng ca cc nghip v kinh t pht sinh trong thng
khng cn lp li cho n khi sang trang mi hoc sang thng mi.
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(2) Khon mc (Item): Dng phn nh cc bt ton iu chnh,

bt ton o v bt ton kha s.
(3) Tham chiu (Post Reference): Ghi s trang s nht k chung m
nghip v kinh t c phn nh.
(4) Pht sinh N (Debit): Ghi s tin pht sinh n.
(5) Pht sinh c (Credit): Ghi s tin pht sinh c.
(6) S d n (Balance Debit): Phn nh s d ca TK sau mi
nghip v kinh t pht sinh (nu d Bn N).
(7) S d c (Balance Credit): Phn nh s d ca TK sau mi
nghip v kinh t pht sinh (nu d Bn C).
V d 2.2: Tr li V d 2.1. Yu cu vo s ci TK Tin mt. Bit rng s
d u k ca TK Tin Mt l $ 10,000.
S CI
Tn TK: Tin mt
Ngy
Khon
Tham
thng
mc
chiu
S d
N
SDK
200N
Thng 2
Page 1
2,000
10,000
8,000
12
2.2.3. Mi quan h gia S Nht k chung v S ci

Cc nghip v kinh t pht sinh ghi vo S Nht k chung, t s
Nht k chung k ton tin hnh chuyn s liu sang S ci. Qu trnh
ny gi l Vo S ci.
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Thng thng k ton vin s tin hnh chuyn s vo cui mi ngy

hoc vi ngy mt ln tu thuc vo s nghip v pht sinh. Vic chuyn s
s c din ra theo cc bc sau y:
Bc 1: Tm trong S ci ti khon c ghi n trong Nht k chung.
Bc 2: Ghi chp ngy thng cho ph hp vi S nht k chung vo
ct ngy thng.
Bc 3: Ghi s tin ghi N trn S ci v tnh li s d.
Bc 4: Ghi chp i chiu chuyn s.
* Mt s im lu khi hch ton k ton M
1. Khi thc hin cc bt ton phi ghi y tn ca ti khon tng
ng vi ni dung kinh t.
2. Cc TK trung gian phi c kho s, tc c s d bng khng
trc khi bc sang k k ton mi.
3. H thng ngn hng rt pht trin, nn vic hch ton lin quan n
nghip v bng tin mt u b hn. V vy trong cc nghip v kinh t pht
sinh c lin quan n vic thanh ton, bt ton phn nh bn N hoc bn
C TK Tin th chng ta u hiu l thanh ton bng chuyn khon hoc th
tn dng.
2.3. QUY TRNH IU CHNH K TON
Vo cui k k ton, trc khi lp cc bo co k ton v xc nh kt

qu kinh doanh, k ton thc hin cc bt ton iu chnh nhm xc nh
ng doanh thu v chi ph pht sinh trong k t tnh ton c cc ch
tiu kt qu chnh xc.
* Khi nim: Bt ton iu chnh dng iu chnh cc khon chi
ph tr trc, cc khon thu nhn trc cn phn b dn vo chi ph,
doanh thu ca nhiu k v cc khon chi phi tr, cc khon thu phi thu
tnh trc vo chi ph, doanh thu trong k.
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Cc bt ton iu chnh ch yu trong k ton M bao gm:

- iu chnh chi ph tr trc.
- iu chnh chi ph phi tr.
- iu chnh chi ph khu hao.
- iu chnh doanh thu tr trc.
- iu chnh doanh thu phi thu.
a) Chi ph tr trc
Khi chi tin tr trc chi ph cho nhiu k (V d nh: Chi ph thu
nh, chi ph qung co, chi ph bo him) th hnh thnh mt khon mc
thuc ti sn c tn gi l chi ph tr trc. Ti sn ny s tiu hao dn cho
n ht thng qua nghip v phn b tng phn gi tr vo tng k k ton
cho n ht. Khi ti sn ny c tiu hao, gi tr ca n s tr thnh mt
khon mc chi ph thuc k tin hnh phn b.
Bt ton iu chnh chi ph tr trc nh sau:
N TK Chi ph
C TK Chi ph tr trc
V d 2.3: Ngy 01/12/200N Cng ty Newstart i thu vn phng tr trc
mt nm tin thu vn phng vi s tin $48,000. Bit rng cng ty lp bo
co theo thng. Hy lp bt ton iu chnh cn thit.
nh khon
Bt ton ghi nhn ti ngy 01/12/200N
N TK Chi ph thu nh tr trc
$48,000
C TK Tin
$48,000
Bt ton iu chnh ti ngy 31/12/200N

N TK Chi ph thu nh
$4,000
C TK Chi ph thu nh tr trc

b) Chi ph phi tr (Accrued Expenses)
17
$4,000
Chi ph phi tr l chi ph m nh cung cp, nh thu thc hin cho

doanh nghip nhng v bn cung cp cha tnh ton chnh xc hoc cha gi
ha n yu cu doanh nghip thanh ton.
Do chi ph ny pht sinh nhng cha ghi vo s k ton.
Bt ton iu chnh nh sau:
N TK Chi ph
C TK Chi ph phi tr
V d 2.4: Tnh ra s tin lng phi tr ngi lao ng trong thng 1 nm
200N ca Cng ty ABC l $850.
nh khon: K ton ghi bt ton iu chnh ti ngy 31/1/200N nh sau:
N TK Chi ph lng
$850
C TK Lng phi tr
$850
c) Chi ph khu hao ti sn c nh

N TK Chi ph khu hao TSC
C TK Khu hao ly k TSC
V d 2.5: Ngy 01/01/200N, Cng ty Sky mua 1 ti sn c nh c nguyn
gi $ 240,000. Cng ty cha thanh ton cho bn bn. Thi gian s dng c
tnh ca ti sn ny l 5 nm. Bit rng cng ty tnh khu hao theo phng
php khu hao tuyn tnh.
nh khon:
- Phn nh bt ton ngy 01/01/200N
N TK Ti sn c nh
$240,000
C TK Phi tr ngi bn
$240,000
- Thc hin bt ton iu chnh ti ngy 31/01/200N

C TK Khu hao ly k TSC
d) Doanh thu tr trc (Unearned Reverue)
18
$4,000
$4,000
Doanh thu tr trc l khon tin m doanh nghip nhn c trc

khi giao hng hoc thc hin dch v cho khch hng, l mt khon n phi
tr tng ng vi ngha v phi giao hng hoc thc hin dch v cho khch
hng tr trc cho doanh nghip.
Bt ton iu chnh nh sau:
N TK Khon phi tr
C TK Doanh thu
V d 2.6: Ngy 12/1/200N, Cng ty Sky nhn c mt khon tin ng
trc ca ng John tr gi $100,000. n ngy 25/01/200N cng ty
chuyn cho ng John s hng tr gi $75,000. Thc hin cc bt ton cn
thit.
nh khon:
Ngy 12/01/200N
N TK Tin
$100,000
C TK Doanh thu tr trc
$100,000
Ngy 25/01/200N
N TK Doanh thu tr trc
$75,000
C TK Doanh thu bn hng
$75,000
e) Doanh thu phi thu (Accrued Revenue)

Vo cui k k ton, mt s khon doanh thu pht sinh nhng
cha c ghi chp, l doanh thu ca hng ha giao hoc dch v
thc hin cho khch hng nhng k ton cha ghi s v cha c bng chng
xc thc (cha thu tin hoc cha lp ha n). Cc khon thu ny cn phi
tnh trc vo doanh thu trong k k ton.
Bt ton iu chnh doanh thu phi thu nh sau:
N TK Khon phi thu
C TK Doanh thu
19
V d 2.7: Ngy 13/01/200N, Cng ty Sky bn hng cho Cng ty ABC tr

gi l hng l $98,000. Cng ty ABC thanh ton lun $58,000. Cn li vit 1
thng phiu hn n vi thi hn 30 ngy, li sut 12%/nm. Thc hin cc
bt ton cn thit trong thng 1.
nh khon:
- Ngy 13/01/200N
N TK Tin
$58,000
N TK Thng phiu phi thu
$40,000
$98,000
- Bt ton iu chnh ngy 31/01/200N

N TK Li vay phi thu
$240
C TK Doanh thu li vay
$240
2.4. KHO S
2.4.1. Mc ch
Kho s nhm mc ch a cc ti khon trung gian v s d bng
khng trc khi bc sang k k ton mi.
2.4.2. Phng php hch ton hng tn kho
Bao gm hai phng php:
+) Phng php kim k nh k: p dng i vi cc doanh nghip
c nhiu chng loi hng ho nhng gi tr thp. Phng php KKK l
phng php khng phn nh mt cch thng xuyn, lin tc tnh hnh
bin ng ca hng tn kho. Phng php ny ch phn nh tr gi hng tn
kho cui k thng qua vic kim k.
+) Phng php KKTX: p dng i vi cc doanh nghip kinh
doanh chng loi hng ho khng nhiu nhng c gi tr ln. Phng php
KKTX l phng php phn nh mt cch thng xuyn lin tc, c h
thng v tnh hnh bin ng ca tng loi vt t, hng ho.
20
2.4.3. Lp cc bt ton kho s ti khon

2.4.3.1. Kho s theo phng php KKK
1. Kho s gi tr hng tn kho u k
N TK Xc nh kt qu
C TK Hng tn kho u k
2. Kho s hng tn kho cui k
N TK Hng tn kho cui k
C TK Xc nh kt qu
3. Kho s ti khon mua hng
N TK Xc nh kt qu
C TK Mua hng
4. Kho s ti khon chi ph
N TK Xc nh kt qu
C TK Chi ph vn chuyn
C TK Hng bn b tr li v gim hng bn
C TK Chi ph khc
5. Kho s ti khon doanh thu
N TK Li tin gi
N TK Chit khu mua
N TK Hng mua tr li v gim gi hng mua
C TK Xc nh kt qu
6. Rt vn ch s hu
N TK Vn ch s hu
C TK Rt vn ch s hu
7. Kho s ti khon Xc nh kt qu kinh doanh
- Nu li:
N TK Xc nh kt qu
C TK Vn ch s hu
21
- Nu l:
N TK Vn ch s hu
C TK Xc nh kt qu
2.4.3.2. Kho s theo phng php k khai thng xuyn
1. Kho s ti khon chi ph
N TK Xc nh kt qu
C TK Chi ph vn chuyn
C TK Chi ph khc
2. Kho s ti khon doanh thu
N TK Li tin gi
N TK Chit khu mua
C TK Xc nh kt qu
3. Rt vn ch s hu
N TK Vn ch s hu
C TK Rt vn ch s hu
4. Kho s ti khon Xc nh kt qu kinh doanh
- Nu li:
N TK Xc nh kt qu
C TK Vn ch s hu
- Nu l:
N TK Vn ch s hu
C TK Xc nh kt qu
V d 2.8: Cng ty Central House hch ton theo phng php kim k nh
k. Trc khi tin hnh kho s c s d tm thi ca 1 s ti khon nh
sau:
22
1. TK Mua hng
$500,000
2. TK Doanh thu bn hng
400,000
3.TK Chit khu bn hng
$3,000
4. TK Chi ph vn chuyn mua hng
$1,200
5. TK Chi ph lng
$5,000
6. TK Chi ph khu hao nh xng
$800
7. TK Chi ph in nc
$3,000
8. TK Rt vn ch s hu
$40,000
9. TK Doanh thu li vay
$30,000
10. TK Chi ph li vay
$3,200
11. TK Chi ph vn chuyn hng bn
$4,100
12. TK Vn ch s hu
$600,000
S d u k ca ti khon hng tn kho u k l $80,000. Hng tn

kho cui k $100,000. Trong k ng Tohn rt vn ch s hu $20,000.
Yu cu: Lp cc bt ton kho s cui k v xc nh vn ch s
hu ti thi im cui k.
Gii:
* Lp cc bt ton kha s
(VT: $)
+) Kho s gi tr hng tn kho u k

N TK Xc nh kt qu
80,000
C TK Hng tn kho u k
80,000
+) Kho s hng tn kho cui k

C TK Xc nh kt qu
100,000
100,000
+) Kho s ti khon mua hng

N TK Xc nh kt qu
C TK Mua hng
23
500,000
500,000
+) Kho s cc khon mc chi ph

N TK Xc nh kt qu
20,300
C TK Chi ph vn chuyn mua hng
1,200
C TK Chit khu bn hng
3,000
C TK Chi ph lng
5,000
C TK Chi ph khu hao nh xng
800
C TK Chi ph in nc
3,000
C TK Chi ph li vay
3,200
C TK Chi ph vn chuyn hng bn
4,100
+) Kho s doanh thu

N TK Doanh thu bn hng
400,000
N TK Doanh thu li vay
30,000
C TK Xc nh kt qu
430,000
+) Rt vn ch s hu
N TK Vn ch s hu
20,000
C TK Rt vn ch s hu
20,000
+) L
N TK Vn ch s hu
70,300
C TK Xc nh kt qu
70,300
* Gi tr vn ch s hu vo thi im cui k l $509,700.

2.5 BNG CN I TH V BNG K TON NHP
2.5.1. Bng cn i th
V mi nghip v kinh t pht sinh u c cn bng bn n v c
trong bng cn i, tng bt ton bn n phi bng tng bt ton bn c.
Vo cui k k ton, kim tra s cn i ny bng cch k bng hai ct gi
24
l bng kt ton kim tra, dng so snh tng s d bn n v tng s d

bn c. Th tc nh sau:
1) Lit k tn ti khon theo th t
2) Ghi chp s d ca mi ti khon, vo s d n bn ct tri, s d
c bn ct phi. (Lu : cc ti khon ti sn v chi ph c ghi bn n th
hin tng v thng c s d n. Ti khon cc khon n phi tr, vn v
thu c ghi bn c th hin tng thng c s d c).
3) Cng tng ct v ghi tng s.
4) So snh tng s hai ct.
Nu tt c cc tng s u n khp, bng cn i th c cn bng,
th hin n v c c n khp cho hng trm hoc hng ngn nghip v
kinh t pht sinh c chuyn vo s ci. Trong khi bng cn i th a
ra bng chng ng n v s lng trong vic ghi chp, n khng a ra
c bng chng v qun l.
Kt cu ca bng cn i th nh sau:
TRIAL BALANCE
For the Month ended
Order
Account title
Debit
Credit
2.5.2. Bng k ton nhp

Bng k ton nhp (cn gi l bng tnh) l mt bng c chia ct,
thng dng cho qu trnh k ton th cng gip cho vic lp cc bo co
ti chnh vo cui k k ton. Bng k ton nhp l cn c quan trng lp
bng cn i k ton v bo co thu nhp.
Kt cu ca bng k ton nhp bao gm cc ct sau:
25
+ Tn ti khon
+ S d cha iu chnh
+ Bt ton iu chnh
+ S d iu chnh
+ Bo co thu nhp
+ Bng cn i k ton
Cc ct s liu u bao gm 2 ct N v C
Phng php lp bng k ton nhp nh sau:
Ct s d cha iu chnh dng lit k tt c s d tng hp cui
k ca cc ti khon - trc khi cc bt ton iu chnh c lp v ghi vo
s ci ti khon.
Ct bt ton iu chnh dng phn nh cc bt ton iu chnh m
doanh nghip thc hin vo cui k k ton. Cc bt ton iu chnh c
nhp vo tng dng ca ti khon thch hp trong ct iu chnh N v C.
i vi cc TK cha c tn trong phn s d cha iu chnh th m thm
cc ti khon ny bn di phn tip theo trong ct tn ti khon.
Ct s d iu chnh dng phn nh s d cui k ca cc TK
sau khi iu chnh. S liu ct ny c xc nh bng cch ly s d
trc iu chnh cng hoc tr trong cng 1 ti khon (trn cng mt hng).
i vi nhng ti khon khng b iu chnh th s d sau iu chnh bng
s d trc iu chnh.
Ct bo co thu nhp l ct dng tp hp cc ti khon doanh thu
v chi ph dng xc nh kt qu kinh doanh. Chi ph bn N ca ct s
d sau iu chnh th a sang bn n ca ct bo co thu nhp, tng t
nh vy, doanh thu bn C th a sang bn C. m bo cn i gia
bn N v bn C trn ct bo co thu nhp th phn chnh lch gia doanh
26
thu v chi ph s ghi thm cho mt ti khon c tn gi l kt qu kinh

doanh (hay li nhun thun).
Lu : Nu doanh thu ln hn chi ph (c li) th phn chnh lch c ghi
bn N ca TK kt qu kinh doanh v ngc li.
Ct bng cn i k ton dng tp hp s d sau iu chnh ca
cc TK ti sn, n phi tr v vn ch s hu theo ng bn N v Bn C
Lu : S d ca TK Kt qu kinh doanh cng c a sang ct bng cn
i k ton, tuy nhin phi o li t bn N ( ct Bo co thu nhp) sang
bn C ( ct bng cn i k ton).
Tt cc cc ct s liu trn bng k ton nhp phi m bo tnh cn
i gia bn N v bn C.
Bng cn i k ton c dng nh sau:
WORK SHEET
For the Month Ended......................, 200X
Account
Name
Trial Balance
Adjust
Adjustment
Income
Balance
ment
Trial Balance
Statement
Sheet
Total
Bng k ton nhp c tc dng t chc cc cng vic k ton c th nh sau:
+ Bng k s d tng hp c th c phn nh trc tip trn bng
tnh, nh vy c th khng cn thit phn lp mt bng s d tng hp
ring.
+ Cc s liu iu chnh c xc nh v phn nh trn bng tnh
trnh by nh hng ca n n cc ti khon.
27
+ Cc ti khon phn nh trong 2 loi bo co ti chnh c th c

trnh by theo cc nhm ct ring.
+ Thu nhp thun (thc li) c tnh ton xc nh ngay trn bng
tnh ng thi c th thy c nh hng ca n n cc ch tiu khc.
2.6. BO CO TI CHNH C BN
Bo co ti chnh l phng tin ca k ton cung cp thng tin tnh

hnh ti chnh, kt qu kinh doanh v nhng thay i v tnh hnh ti chnh
ca doanh nghip cho ngi s dng.
H thng bo co ti chnh ca doanh nghip c lp ra nhm mc ch:
+ Tng hp v trnh by mt cch tng qut, ton din tnh hnh ti
sn, cng n, vn, tnh hnh v kt qu hot ng kinh doanh ca doanh
nghip trong 1 k k ton.
+ Cung cp cc thng tin kinh t ti chnh ch yu cho vic nh gi
tnh hnh v kt qu hot ng ca doanh nghip, nh gi thc trng ti
chnh ca doanh nghip trong k hot ng qua v d on cho tng lai.
+ Da vo thng tin ca cc bo co ti chnh ra cc quyt nh
v qun l, iu hnh hot ng sn xut kinh doanh v cc quyt nh ti
chnh, quyt nh u t vo doanh nghip ca cc i tng khc nhau.
H thng bo co k ton ti chnh ca k ton M bao gm 4 loi bo
co ti chnh quan trng sau: Bng cn i k ton, bo co thu nhp, bo
co vn ch s hu, bo co ngn lu.
2.6.1. Bng cn i k ton
* Mc ch:
+ Cung cp cc thng tin tng hp nht v tnh hnh ti sn, ngun
vn v n ca doanh nghip ti mt thi im xc nh, thng thng l
cui nm ti chnh hoc cui qu, cui thng.
28
+ Bo co c th cung cp thng tin v mt s mt ca doanh nghip

nh c cu phn b ti sn, c cu ngun vn, kh nng thanh ton hoc
mc ri ro.
* Kt cu:
+ Tn Cng ty
+ Tn mu bo co ti chnh
+ Thi im thnh lp bo co ti chnh
+ Phn ni dung chnh ca bo co bao gm:
A- Phn ti sn (ASSETS)
Gm cc khon mc phn nh tr gi cc ti sn ca Cng Ty theo
trnh t quy nh.
1- Ti sn lu ng
- Ti sn lu ng l tin v cc khon ti sn khc d chuyn i
sang tin vi thi hn ngn thng l mt nm.
- Cc ti sn lu ng c sp xp theo kh nng chuyn i thnh
tin (tnh lng ca tin - Liquidity) gim dn. Do vy sp xp:
1.1. Tin (Cash)
+ Cash on Hand
(Tin mt)
+ Bank Account
(Tin gi ngn hng)
+ Floating Cash
(Tin ang chuyn)
+ Cash Equivatents ( Cc khon tng ng tin)

1.2. Thng phiu phi thu (Notes Receivable)
Thng phiu phi thu: L khon n c ghi thnh mt mn n, mt
bn kh c hay giy cam kt tr tin. Thng thng cc giy ny c tn l
Promissory Notes
1.3. Khon phi thu (Accounts Receivable)
29
Do bn hng hoc cung cp hng cho khch hng tc l n pht sinh

cho mt nghip v thng mi, mua bn dch v v khng km theo giy t
ti chnh.
1.4. Hng tn kho (Inventories)
Hng tn kho bao gm: - Nguyn vt liu chnh
- Vt liu ph
- dng VP (cng c, dng c)
- Sn phm d dang
- Thnh phm, hng ha.
1.5. Chi ph tr trc (Prepaid Expenses)
Chi ph tr trc: L cc chi ph tr tin nhng cha c ghi nhn
l chi ph trong k m ghi nhn nh l mt ti sn.
VD: - Tin bo him tr trc
- Chi ph thu tr trc
- dng vn phng tr trc
1.6. Cc khon tm ng (Advance to)
Cc khon tm ng: L cc khon tin t chc chi cho cc t chc
(Doanh nghip) khc, c nhn khc mua hng hay chi ph nhng cha
nhn c hng ha, dch v
VD: Tm ng cho nh cung cp ( mua hng)
1.7. Cc ti sn lu ng khc (Other current)
Cc ti sn lu ng khc: L bao gm cc khon phi thu khc.
VD: - Li tin gi phi thu.
- Cc khon phi thu khc.
2. Ti sn c nh (Fixed Assets)
30
Ti sn c nh: L ti sn c gi tr ln, thi hn s dng > 1 nm.

N khng c chuyn i thnh tin hoc chuyn vo chi ph trong mt
chu k kinh doanh (hay 1 nm).
2.1. Cc khon u t di hn (Long term Investments)
- L cc chng khon.
- L phn gp vn lin doanh trong cc Cng ty.
2.2. Nh xng, cc trang thit b, cc TSC hu hnh
- t ai: Land
- Nh ca: Building
- My mc: Machinery
- Thit b vn ti
- Thit b vn phng: Office Equipment
- Ti sn thu di hn: Assets for long teron rent
- Cc khon xy dng d dang
- Tm ng mua thit b
* Khu hao ti sn c nh (Accumlated Depreciation)
L s ghi gim gi tr hu ch ca mt ti sn v:
+ S hao mn v hng hc do s dng v thi gian.
+ Do s l thi lc hu ca ti sn ny vi cc ti sn mi ra i.
2.3. Intangible Assets.
Khng c hnh thi vt cht nhng chng c gi tr lu di i vi
doanh nghip, c gi ph c th tnh c tc l doanh nghip phi b tin ra
mua, hay chi ph c n
VD: - Bng pht minh sng ch
- Bn quyn
- Nhn hiu thng mi
- Quyn thu nh
31
- Uy tn
2.4. N phi tr (Liabilites)
- N ngn hn (Current Liability). Bao gm:
+ Notes payable (Thng phiu phi tr)
+ Accrued expense (Cc chi ph phi tr: L nhng khon c ghi
nhn l chi ph trong k m doanh nghip cha tr tin).
VD: Li sut phi tr, chi ph in thoi phi tr:
+ Thu phi tr.
+ Tin tm ng t khch hng.
- N di hn (Loang tern Liabilites/Debts): L cc khon n m doanh
nghip phi tr sau mt nm. Bao gm:
+ Vay di hn ngn hng (Tr phn s n hn tr trong nm hin
hnh).
+ Tn phiu di hn.
+ Khon n/thu ti sn di hn
2.5. Vn ch s hu (Owners Equity)
- Vn gp (Paidin Capital)
- Li lu d (Retained earning)
* Mu Bng cn i
ABC COMPANY
31/5/200N
ASSETS (TI SN)
32
VT: USD
S u
S cui
1- Curent Assets: TSL

Cash (Tin)
Short term Investment (u t chng khon ngn hn)
Accounts Receivable (Cc khon phi thu)
Inventories (Hng tn kho)
Prepaid Expenses (Chi ph tr trc)
Total current Assets (Tng ti sn lu ng)
2- Fixed Assets: TSC
Long term Investment (u t di hn)
Plant and Equipment (Nh xng v trang thit b)
Office Equipment (Thit b vn phng)
Less: Accumulated Depriciation (Khu hao)
Book value (Gi tr cn li ca thit b vn phng)
Building (Nh xng)
Less: Accumulated Depriciation (Khu hao)
Book value (Gi tr cn li ca nh xng)
Land (t ai)
Total pland and Equipment (Tng nh xng v thit b)
Other Assets: Ti sn khc
Intangible Assets: Ti sn v hnh
Total other Assets: Tng ti sn khc
Total Assets (Tng ti sn)
LIARILITY AND OWNERS (N V VN CA CH)
1- Current Liabilites (Cng n ngn hn)

Account payable (Cc khon phi tr khc)
Notes payable (Thng phiu phi tr)
Accrued expense (Chi ph tr trc)
Total current liabilities (Tng n ngn hn)
2- Debts/long tern liabilites: N di hn
Debts capital: N di hn
Total Liabilites (Tng cng n)
3- Owners Equity: Vn ch s hu
Paid in capital (Vn gp)
- A, capital (Vn ca ng A)
- B, captial (Vn ca ng B)
Total O, E (Tng vn ch s hu)
Total L and O, E (Tng n v vn ca ch)
33
2.6.2. Bo co thu nhp

Bo co thu nhp l mt bn tm lc cc khon doanh thu, chi ph v
kt qu kinh doanh ca mt doanh nghip cho mt thi nht nh.
* Kt cu: Bo co thu nhp bao gm: Tn cng ty, tn ca bo co, k k ton
no.
Phn chnh ca bo co thu nhp: Doanh thu (Revenue, Sales), chi ph
( Expense), thu nhp (Income before tax), thu li tc (Income fax Expense),
thu nhp dng sau thu (Net Income after tax).
* Mu Bo co thu nhp
Cng ty ABC
BO CO THU NHP
Ngy kt thc 31/12/200N

(VT: USD)
Ch tiu
S tin
1. Doanh thu
2. Cc khon gim tr doanh thu
- Chit khu
- Hng bn b tr li
3. Doanh thu thun
4. Gi vn hng bn
5. Li gp
6. Chi ph hot ng kinh doanh
- Chi ph bn hng
- Chi ph qun l doanh nghip
7. Thu nhp trc thu
8. Thu li tc
8. Thu nhp sau thu
CHNG III
34
K TON MUA V BN HNG TRONG DOANH

NGHIP THNG MI
3.1. TNG QUAN V DOANH NGHIP THNG MI
3.1.1. Khi nim

Doanh nghip thng mi l mt n v chuyn mua hng ho vo
bn ra kim li. n v khng tin hnh cc hot ng sn xut thc th to
ra sn phm.
3.1.2. Phng thc thanh ton
C 2 phng thc thanh ton ch yu:
+) Thanh ton trc tip bng tin (Cash Sales)
+) Khng bng tin (On Credit)
3.1.3. Kt qu hot ng ca cng ty thng mi
a) Doanh thu bn hng (Revenues from sales)
Doanh thu l tng gi tr cc li ch kinh t doanh nghip thu c trong
k k ton, pht sinh t cc hot ng kinh doanh ca doanh nghip.
b) Gi vn hng bn (Cost of goods sold)
Gi vn hng bn l tr gi vn ca hng ho xut bn trong k. Gi
vn ca hng ho xut bn trong k c xc nh cn c vo hng tn kho
u k cng vi tr gi hng mua vo trong k bng gi tr hng ch bn sau
tr cho hng ho tn kho cui k.
c) Chi ph hot ng (Operating expenses)
Chi ph hot ng bao gm 2 loi chi ph c bn: Chi ph bn hng
(Selling Expenses) v chi ph qun l doanh nghip (General and
Administrative Expenses) .
Li (l) gp bn hng
= Doanh thu bn hng
35
Gi vn hng bn
Thu nhp thun hay l thun
= Li (l) gp bn hng
Chi ph hot ng
3.2. HCH TON QU TRNH MUA HNG ( Accounting for purchases)

1. Khi mua hng ho
+) Hch ton theo phng php kim k nh k
N TK Mua hng (Purchases)
C TK Tin (Cash)
C TK Phi tr (Accounts payable)
+) Hch ton theo phng php k khai thng xuyn
N TK Hng tn kho (Inventory)
C TK Tin (Cash)
2. Khi pht sinh chi ph thu mua (Transportation in)
- Ti khon s dng: Chi ph thu mua
- Kt cu ti khon: Chi ph thu mua
Chi ph thu mua
- Hch ton: Khi pht sinh khon chi ph vn chuyn hng mua, k ton nh
khon nh sau:
+) Hch ton theo phng php kim k nh k
N TK Chi ph vn chuyn mua hng (Transportation in)
C TK Tin (Cash)
C TK Phi tr ngi bn (Accounts payable)
36
+) Hch ton theo phng php k khai thng xuyn

C TK Tin (Cash)
3. Hng mua tr li & gim gi hng mua (Purchases returns and
allowances)
- Ti khon k ton s dng: Hng mua tr li v gim gi hng mua
- Kt cu ti khon: Hng mua tr li v gim gi hng mua
Hng mua tr li v gim gi hng mua
- Khi pht sinh hch ton theo phng php kim k nh k, k khai thng
xuyn
N TK Phi tr (Account payable)
C TK Hng mua tr li v gim gi hng mua
(Purchases returns and allowances)
- Cui k kt chuyn khon Hng mua tr li v gim gi hng mua
(Purchases returns and allowances)
C TK Xc nh kt qu (Income Summary)
4. Chit khu mua hng (Purchases discount)
Chit khu mua hng: L mt khon tin thng nhm mc ch khuyn
khch ngi mua thanh ton n sm trong trng hp bn chu.
i vi ngi mua, nu thanh ton trong thi hn chit khu s c
gim theo t l % trong tng gi tr n.
37
Chng hn: 2/10, n/30 c ngha l thi hn thanh ton ti a cho ngi
mua l 30 ngy, nu bn mua thanh ton trong 10 ngy u s c gim tr
2% trn tng gi tr n.
- Ti khon k ton s dng: Chit khu mua hng
- Kt cu ti khon: Chit khu mua hng
Chit khu mua hng
- V mt k ton c hai phng php ghi nhn chit khu thanh ton l phng
php gi tr gp v phng php gi tr thun.
* Phng php gi tr gp (Gross Method)
Theo phng php ny, k ton ch ghi chit khu thanh ton khi n
thc s pht sinh. Khon chit khu c tp hp trn TK Chit khu thanh
ton, cui k c kt chuyn.
Khi thanh ton ng hn tho thun, c hng chit khu
N TK Phi tr ngi bn (Account Payable)
C TK Tin (Cash)
C TK Chit khu mua hng (Purchases Discount)
* Phng php gi tr thun (Net Method)
Theo phng php ny, k ton ghi nhn gi tr hng mua theo gi
loi tr chit khu. Nu doanh nghip thanh ton ng hn tho thun th k
ton khng phi iu chnh. Nhng nu thanh ton sau thi hn c hng
chit khu th s chit khu khng c hng c ghi nhn nh mt khon
l chit khu.
38
+) Khi mua hng ho, cn c vo ho n v gi mua v chit khu

N TK Mua hng (Purchases): Gi mua - Chit khu thanh ton
C TK Phi tr ngi bn (Account Payable)
+) Nu thanh ton trong thi hn c hng chit khu thanh ton
C TK Tin mt (Cash)
+) Nu thanh ton sau thi hn chit khu
N TK Chit khu mua hng b mt
C TK Tin mt (Cash): Tng s phi tr thc t
Ch : Khon chit khu mua hng b mt c ghi nhn nh l mt khon
chi ph trn bo co thu nhp.
- Cui k kt chuyn s chit khu mua hng
N TK Chit khu mua hng (Purchases Discount)
C TK Xc nh kt qu (Income Summary)
Cui k tnh tng hng mua thun, gi vn hng mua trong k theo
phng php kim k nh k bng cng thc:
Hng mua thun = Hng mua Net purchases
Chit khu mua
= Purchases - Purchases Discount
Hng mua tr li v gim
gi hng mua
Purchases returns and
Gi thnh hng mua trong thng
= Hng mua thun
allowances
+ Chi ph vn chuyn
Cost of goods purchases
= Net purchases
+ Transportation in
39
V d 3.1: Cng ty Duckman s dng phng php hng tn kho theo phng
php kim k nh k. Trong thng 2 nm nay c cc nghip v kinh t pht
sinh sau:
1. Ngy 2/2 Cng ty mua hng ho tr gi $300,000. Thanh ton lun
bng tin mt.
2. Ngy 5/2 Mua hng tr chm ca cng ty Eriskon tr gi hng
$200,000. iu kin thanh ton 2/10, n/30.
3. Ngy 7/2 Thanh ton cc vn chuyn hng mua ca nghip v 2 l
$300.
4. Ngy 10/2 Trong s hng mua ti nghip v 2, cng ty tr li 1 phn
hng mua ca cng ty Eriskon tr gi $2,000.
5. Ngy 15/2 Thanh ton tin mua hng ca nghip v 2.
Yu cu:
1. Lp cc bt ton cho cc nghip v trn.
2. Xc nh s hng mua thun trong thng.
Yu cu 1: Lp cc bt ton cho cc nghip v trn
1.
N TK Mua hng
300,000
C TK Tin
2.
300,000
N TK Mua hng
200,000
C TK Phi tr ngi bn
3.
200,000
N TK CP vn chuyn mua hng
300
C TK Tin
4.
300
N TK Phi tr ngi bn
2,000
C TK Hng mua tr li v gim gi hng mua

5.
(VT: $)
N TK Phi tr ngi bn
2,000
198,000
C TK Tin
194,040
C TK Chit khu mua hng

40
3,960
Yu cu 2:
Hng mua thun = Hng mua -
Chit khu mua
Hng mua tr li v gim

gi hng mua
3,960
2,000 = 494,040
= 500,000 3.3. HCH TON QU TRNH BN HNG (Accounting for sales)
3.3.1. Nguyn tc ghi chp cc nghip v lin quan n doanh thu bn hng
a) Nguyn tc ghi nhn doanh thu (Revenue Realization Principle)

Doanh thu c ghi nhn khi quyn s hu hng ho bn ra c
chuyn giao v khi cc nghip v c thc hin chuyn giao.
b) K ton dn tch (Accrual Accounting)
Doanh thu c ghi nhn khi t c, chi ph c ghi nhn khi
chng tiu hao to ra doanh thu, khng k tin thu hoc chi hay cha.
3.3.2. Hch ton qu trnh bn hng
1. Khi bn hng
- Hch ton theo phng php kim k nh k
N TK Tin (Cash)
N TK Khon phi thu (Account receivable)
C TK Doanh thu bn hng (Sales)
- Hch ton theo phng php k khai thng xuyn
+) Bt ton tng gi vn hng bn
N TK Gi vn hng bn (Cogs)
C TK Hng tn kho (Inventory)
+) Bt ton phn nh doanh thu bn hng
N TK Tin (Cash)
N TK Khon phi thu (Account receivable)
2. Hng bn b tr li v gim gi hng bn (Sales return and allowance)
41
- Hch ton theo phng php KKK

N TK Hng bn b tr li v gim gi hng bn
(Sales return and allowance)
C TK Phi thu khch hng (Account receivable)
C TK Tin (Cash)
- Hch ton theo phng php KKTX
+) Bt ton gim gi vn hng bn
C TK Gi vn hng bn (Cogs)
+) Bt ton phn nh hng mua tr li v gim gi hng mua
N TK Hng bn b tr li v gim gi hng bn (Sales return and allowance)
C TK Tin (Cash)
3. Chit khu bn hng (Sales discount)
y mnh vic bn hng, ngi bn thng cho ngi mua chu
trong mt thi hn nht nh l 30 ngy, 60 ngy
K hiu n/30, n/60 v nhm khuyn khch bn mua thanh ton nhanh.
Bn bn s dnh cho bn mua c hng mt khon gi l chit khu.
- Ti khon s dng: Chit khu bn hng
- Kt cu ti khon: Chit khu bn hng
Chit khu bn hng
- Hch ton: Khi pht sinh khon chit khu bn hng, k ton nh khon nh
sau:
42
Theo phng php kim k nh k v phng php k khai thng xuyn k

ton nh khon nh sau:
N TK Tin (Cash)
N TK Chit khu bn hng (Sales discount)
Doanh thu thun
( Net Sales)
Doanh thu
=
bn hng
Chit khu bn
-
(Sales)
hng
(Sales Discount)
Hng bn b tr li v gim
gi hng bn (Sales Return
and Allowances)
4. Chi ph vn chuyn bn hng

- Ti khon s dng: Chi ph vn chuyn bn hng
- Kt cu ti khon: Chi ph vn chuyn bn hng
Chi ph vn chuyn bn hng
- Hch ton: Khi pht sinh chi ph vn chuyn bn hng, k ton nh khon
nh sau:
N TK Chi ph vn chuyn (Transportation in)
C TK Tin (Cash)
C TK Phi tr (Account payable)
V d 3.2: Cng ty Amazon.com trong thng 3 nm nay c cc nghip v kinh
t pht sinh sau:
1. Ngy 1/3. Bn hng tr chm cho khch hng (ng John) tr gi hng
bn l $20,000. iu kin thanh ton 2/10, n/30.
43
2. Ngy 5/3. Bn hng cho Cng ty Ski America. Gi bn $60/sn phm.

Gi vn $40/sn phm. S lng sn phm 300 sn phm. Cng ty thanh
ton lun 50%, cn li chu n.
3. Ngy 6/3. Bn hng cho khch hng (B Smith) tr gi hng $10,000.
Khch hng thanh ton ngay bng tin mt.
4. Ngy 8/3. Thanh ton tin vn chuyn hng bn tr gi $300.
5. Ngy 9/3. Ngi mua sau khi nhp kho hng ho, pht hin thy 100
sn phm km cht lng v 20 sn phm hng. Bn mua ngh tr li s
tin b hng v gim gi 20% gi ca sn phm km cht lng. Cng ty ng
nhn li v gim gi sn phm.
6. Ngy 13/3. Bn mua thanh ton nt s tin cn n ngy 3/3.
Yu cu: Lp cc bt ton cho cc nghip v trn. Xc nh doanh thu
bn hng ca cng ty trong thng v doanh thu thun.
Gii:
VT: $
1.
N TK Phi thu khch hng
20,000

2.
20,000
Bt ton 1: Phn nh doanh thu hng bn

N TK Tin
9,000
9,000
18,000
Bt ton 2: Phn nh gi vn hng bn

N TK Gi vn hng bn
12,000
C TK Hng tn kho
3.
N TK Tin
12,000
10,000
44
10,000
4.
N TK Chi ph vn chuyn hng bn
300
C TK Tin
300
5. * Phn nh hng bn b tr li
+) Bt ton 1: Phn nh bt ton gim gi vn hng bn
N TK Hng tn kho
800
C TK Gi vn hng bn
800
+) Bt ton 2: Phn nh bt ton hng bn b tr li v gim gi hng bn

1,200
C TK Phi thu khch hng
1,200
* Phn nh nghip v gim gi hng bn

1,200
C TK Tin
6.
1,200
N TK Tin
19,600
N TK Chit khu bn hng
400

Doanh thu
thun
Doanh
=
( Net Sales)
(Sales)
Hng bn b tr li v gim gi
Chit khu bn
-
thu
20,000
-
hng
hng bn (Sales Return and

Allowances)
(Sales Discount)
400
= 38,000 3.4. CCH XC NH GI VN HNG BN
2,400
= 35,200
3.4.1. Theo phng php kim k nh k

Chi ph gi vn
hng bn
Gi tr hng
+ Gi tr hng bn
bn tn u k
mua trong k
Gi tr hng bn
tn cui k
Trong :
Gi tr hng bn mua trong k = Gi tr hng mua + Chi ph vn chuyn mua hng
45
3.4.2. Theo phng php k khai thng xuyn

Chi ph gi vn = S lng hng bn x Gi vn hng bn
3.5. CHI PH HOT NG KINH DOANH (Operating Expenses)
Chi ph hot ng l thnh phn ch yu th ba trong bo co thu nhp
ca cng ty thng mi. Chi ph hot ng l nhng chi ph nm ngoi gi vn
hng bn nhng cn thit c th tin hnh vic mua bn hng ho trong k.
Ton b chi ph c phn lm 2 loi: Chi ph bn hng (Selling expenses),
chi ph qun l doanh nghip (General and administrative expenses).
a) Chi ph bn hng: L nhng chi ph cn thit a sn phm hng
bn n vi ngi mua nh:
- Chi ph vn chuyn v bc xp hng bn
- Chi ph ng gi bao b
- Chi ph qung co
- Chi ph lng nhn vin bn hng
b) Chi ph qun l doanh nghip: Chi ph qun l doanh nghip bao gm cc
chi ph sau:
- Chi ph lng nhn vin vn phng
- Chi ph bo him tng qut
- Chi ph dng c vn phng
- Chi ph khu hao thit b vn phng
- Hch ton cc khon chi ph hot ng kinh doanh nh sau:
+ Chi ph bn hng pht sinh
N TK Chi ph bn hng (Selling Expenses)
C TK Tin (Cash)
+ Chi ph qun l doanh nghip pht sinh
N TK Chi ph qun l chung (General and Administrative Expenses)
C TK Tin (Cash)
46
3.6. CC BT TON KHO S (Closing entries)

- Ti khon s dng: Ti khon Xc nh kt qu (Income Summary).
- Hch ton theo phng php k khai thng xuyn:
+) Kho s ti khon chi ph:
N TK Xc nh kt qu (Income summary)
C TK Chi ph vn chuyn (Transportation in)
(Sales return and allowances)
C TK Gi vn hng bn (Cost of goods sold)
C TK Chi ph khc (Other exp)
+) Kho s ti khon doanh thu
N TK Doanh thu (Sales)
N TK Chit khu mua (Purchases discount)
(Sales return and allowances)
C TK Xc nh kt qu (Income summary)
+) Rt vn ch s hu
N TK Vn ch s hu (Owners equity)
C TK Rt vn ch s hu (Owners drawing)
+) Kho s ti khon Xc nh kt qu kinh doanh
- Nu li:
C TK Vn ch s hu (Owners equity)
- Nu l:
N TK Vn ch s hu (Owners equity)
47
- Hch ton theo phng php kim k nh k: Ngoi nhng bt ton kho
s trn, theo phng php ny k ton cn kho s thm mt s bt ton nh
sau:
+ Kho s gi tr hng tn kho u k
N TK N TK Xc nh kt qu (Income summary)
C TK Hng tn kho u k (Beginning inventory)
+ Kho s hng tn kho cui k
N TK Hng tn kho cui k (Ending inventory)
+ Kho s ti khon mua hng
C TK Mua hng (Purchases)
Bi tp: Vo cui nm 200N, trn s sch ca cng ty Radio c s d tm thi
cc TK nh sau:
- TK Hng tn kho : $100,000
- TK Doanh thu bn hng: $ 500,000
- TK Mua hng: $420,000
- TK Hng bn b tr li v gim gi hng bn: $ 15,000
- TK Chit khu bn hng: $4,000
- TK Chi ph bn hng: $100,000
- TK Chi ph vn chuyn mua hng: $ 15,000
- TK Hng mua b tr li v gim gi hng mua: $15,000
- TK Vn ch s hu: $ 200,000
Kim k cui k cho thy hng tn kho cn $150,000. Trong k ch s
hu rt vn tr gi $40,000.
Yu cu: Lp cc bt ton kho s. Xc nh vn ch s hu vo ngy
31/12/2007. (Bit cng ty hch ton theo phng php kim k nh k).
48
CHNG IV
K TON TI SN LU NG
4.1.K TON TIN (Cash)
Tin l loi ti sn c kh nng chuyn i thnh cc loi ti sn khc

nhanh nht v c kh nng thanh ton n nhanh nht.
4.1.1. Kim sot ni b i vi tin
Hiu qu ca h thng kim sot ni b i vi tin thng da vo cc
th tc sau:
- Phn cng nhim v tch bit gia k ton tin v th qu.
- Gii hn s nhn vin tip cn vi tin.
- Rng buc trch nhim i vi nhn vin c lin quan n tin.
- Tng cng cc giao dch thng qua ngn hng. Tin mt tn qu phi
c gi mc hp l nht v phi c lu tr cn thn.
- Tt c cc khon thu, u phi np kp thi vo qu v ngn hng.
- Tt c cc khon thu, chi u phi c ghi chp kp thi. Cui mi
ngy xc nh tin tn qu trn s sch v i chiu vi th qu trn s sch v
i chiu vi th qu v giy bo ca ngn hng.
4.1.2. K TON QU TIN MT LT VT (Petty Cash Fund)
Trong qu trnh kim sot chi tin mt, nguyn tc c bn l tt c cc

khon chi tin mt u phi c thc hin bng sc. Tuy nhin, c mt s
khon chi tiu nh nn vic chi tiu bng sc khng thch hp, nh mua cc
vt dng nh, dng vn phng, tem, bo
Nu tt c cc khon chi ny u s dng sc th s lm mt thi gian v
lng ph. khi phi vit sc cho nhng khon chi tiu nh l, doanh nghip
s lp mt qu tin mt lt vt. lp qu, phi c tnh tng s tin s chi
tiu lt vt s c dng trong mt khon thi gian, thng khng qu mt
49
thng. Sau , mt tm sc s c k vi s tin tng ng hoc nhiu hn

mt cht. Sc ny c chuyn thnh tin mt v giao cho mt ngi qun l.
1. Khi lp qu tin mt
N TK Qu tin mt lt vt (Petty cash)
C TK Tin (Cash)
2. Khi chi tiu
Khi chi tiu t qu tin mt lt vt, ngi qun l qu phi lp mt
chng t ghi r ngy, thng chi, s tin chi, ni dung chi v c ch k ca
ngi chi v ngi nhn. Chng t ny c vo hp cng vi s tin qu
cn li. Ngi qun l qu cng c th lp mt s ring theo di cc khon
chi lt vt theo tng loi chi ph (tng ng vi mc ch chi tiu).
N TK Bu ph (Postage)
N TK Chi vt dng (Supplies)
C TK Qu tin mt lt vt (Petty cash)
Khi qu cn t tin cn phi c b sung chi tiu th ngi qun l
phi lp mt bng tng hp gi cho th qu cng ty nhn tip mt sc b
sung vo qu tin mt lt vt. Bt ton b sung qu tin mt lt vt cng tng
t nh bt ton lp qu.
N TK Qu tin mt lt vt (Petty cash)
C TK Tin (Cash)
Cui thng, ngi qun l qu tin mt lt vt cn phi tng hp cc chi
ph pht sinh chi bng qu tin mt lt theo tng loi chi ph tng ng vi
mc ch chi tiu ghi mt ln vo s nht k chung, sau phn nh vo s
ci ca cc ti khon c lin quan.
N TK Chi ph vn phng phm
N TK Chi ph bn hng
C TK Qu tin mt lt vt.
50
4.2. CC KHON U T NGN HN (Short - term investments)
4.2.1. Khi nim

u t ngn hn l cc khon u t c hn thanh ton trong khong
thi gian di mt nm v c kh nng chuyn i thnh tin nhanh chng.
4.2.2. Ti khon k ton s dng
Ti khon s dng: Ti khon u t ngn hn
4.2.3. Kt cu ti khon
u t ngn hn
XXX
XXX
4.2.4. Hch ton

1. Khi cng ty mua tri phiu, c phiu ngn hn
N TK u t ngn hn (Short - term investments)
C TK Tin (Cash)
2. Khi bn tri phiu, c phiu
+) Trng hp 1: Nu bn li
N TK Tin (Cash)
C TK u t ngn hn (Short - term investments)
C TK Li do u t ngn hn (Interest income)
+) Trng hp 2: Nu bn l
N TK Tin (Cash)
N TK L do u t ngn hn (Loss on sale of investments)
3. Cui k pht sinh cc khon thit hi do gim gi u t chng khon do
nh gi li khon u t chng khon.
* Ti khon k ton s dng: Thit hi do gim gi u t ngn hn
51
* Kt cu ti khon
Thit hi do gim gi u t ngn hn
* Hch ton
1. Khi pht sinh
N TK Thit hi gim gi do u t ngn hn
(Loss to decline in Short Term Investments)
2. Cui k kt chuyn khon thit hi gim gi u t ngn hn sang ti khon
xc nh kt qu
N TK Xc nh kt qu (Income Summary)
C TK Thit hi gim gi do u t ngn hn
(Loss to decline in Short Term Investments)
V d 4.1: Ngy 02/03/200N, Cng ty LG mua 10 000 c phiu ngn hn ca
cng ty Central House. Tr gi c phiu l $20/c phiu. Cng ty thanh ton
lun bng tin mt.
Ngy 20, tr gi c phiu ca cng ty Central House l $30/c phiu.
Cng ty quyt nh bn ngay 75% s c phiu mua. n cui thng 3, Cng
ty tin hnh lp bo co ti chnh. Bit rng ti thi im ny gi c phiu m
cng ty ang nm gi trn th trng c tr gi l $15/c phiu. Hy lp cc bt
ton cho cc nghip v pht sinh trong thng 3.
nh khon:
- Ngy 02/3/200N
N TK u t ngn hn
$200,000
C TK Tin
$200,000
52
- Ngy 20/3/200N
N TK Phi thu
$225,000
C TK u t ngn hn
$150,000
C TK Li do u t ngn hn $75,000
- Ngy 31/3/200N
N TK N TK Thit hi gim gi do u t ngn hn
C TK u t ngn hn
$12,500
$12,500
4.3. K TON KHON PHI THU (ACCOUNTS RECEIVABLE)
4.3.1. Khi nim

Khon phi thu l s tin khch hng n cng ty do mua chu hng ho
hoc dch v.
4.3.2. Hch ton khon phi thu
a) Ti khon s dng:
Ti khon Phi thu

K hiu: A/R
b) Kt cu ti khon
Phi thu
XXX
XXX
c) Hch ton
1. Khi bn hng
N TK Phi thu (Accounts receivable)
2. Khi khch hng thanh ton bng tin
N TK Tin (Cash)
C TK Phi thu (Accounts Receivable)
53
3. Khi khch hng thanh ton bng thng phiu hay giy hn n th
khon phi thu s chuyn thnh thng phiu phi thu
N TK Thng phiu phi thu (Notes Receivable)
C TK Phi thu khch hng (Accounts Receivable)
Ch
+) Khi hch ton khon phi thu khch hng cn lu n gi tr ghi
nhn thc t. Nu nh c pht sinh n khon li sut v chit khu th khng
c dng ti khon ny phn nh.
+) Trong quan h thanh ton nu c pht sinh tr chm vi iu kin
chit khu. ng thi c khon thanh ton bng thng phiu th gi tr ghi n
c iu kin chit khu cng c phn nh vo khon phi thu khch hng.
4.3.3. c tnh chi ph n kh i (Uncollectible Accounts Expenses)
4.3.3.1. Phng php c tnh n kh i da vo Bo co thu nhp
Phng php ny da trn quan im cho rng trong k s c mt t l
nht nh doanh thu bn chu khng thu c tin v s n kh i c c
tnh da trn t l n kh i trn doanh thu bn chu ca cc k trc.
Theo phng php ny, chi ph n kh i c c tnh nh sau:
Chi ph n kh i c tnh = Doanh thu bn chu x T l n kh i
V d 4.2: C ti liu ti cng ty Start nh sau: (VT: USD)

- Doanh thu bn chu trong nm N l 500.000
- Tnh hnh doanh thu v thit hai v n kh i trong cc nm trc nh sau:
Nm
Doanh thu bn chu
Thit hai v n kh
T l
N-3
N-2
N-1
400.000
480.000
520.000
12.000
13.360
16.640
3%
2,78%
3,2%
Tng
1.400.000
42.000
3%
54
Vi t l n kh i bnh qun trong 3 nm l 3%, k ton d kin t l

n kh i trong nm N l 3%. V vy chi ph n kh i c tnh ca nm N
l: 3% x 500,000 = 15,000.
K ton ghi s khon chi ph n kh i c c tnh nh sau:
N TK Chi ph n kh i
15,000
C TK D phng n kh i
15,000
4.3.3.2. Phng php c tnh n kh i da vo Bng cn i k ton

Phng php ny da trn quan im cho rng mt phn ca cc khon
phi thu vo ngy lp Bng cn i k ton s tr thnh n kh i. Theo
phng php ny c hai cch tnh nh sau:
a) Phng php gin n
Vi phng php ny, doanh nghip c tnh c mt t l nht nh cc
khon phi thu hin c vo thi im cui k s tr thnh n kh i. Chi ph
n kh i c tnh cui k c xc nh nh sau:
Chi ph n kh i c tnh
= S d khon phi thu cui k
x T l n kh i
V d 4.3: C ti liu ca cng ty ABC nh sau: (VT: USD)

S d cui nm N ca cc khon phi thu khch hng l 300,000.
Tnh hnh v cc khon phi thu v thit hi v n kh i trong cc
nm trc nh sau:
Nm
S d cui nm ca khon
Thit hai v n
phi thu khch hng
kh i
T l
N-3
N-2
N-1
400,000
360,000
440,000
22,000
16,000
22,000
5.5%
4.44%
5%
Tng
1,200,000
60,000
5%
Vi t l n kh i bnh qun trong 3 nm l 5%, k ton d kin t l n kh

i c tnh trong nm N l 5%. Do vy k ton xc nh chi ph n kh i
c tnh ca nm N l: 5% x 300,000 = 15,000.
K ton ghi s nh sau:
55
N TK Chi ph n kh i
15,000
C TK D phng n kh i
15,000
b) Phng php theo thi gian n ca tng khch hng

C hai phng php c tnh n kh i da vo Bo co thu nhp v
phng php gin n da vo Bng cn i k ton u da vo kinh nghim
c tnh chi ph n kh i v vy kt qu thu c thng thiu chnh
xc.V vy, k ton c th s dng mt phng php c tnh c chnh xc
cao hn l phng php c tnh n kh i theo thi gian n ca tng
khch hng. y l phng php theo di chi tit thi gian n ca tng khch
hng qua xy dng t l n kh i cho tng khong thi gian c th.
Nguyn tc chung ca phng php ny l thi gian n qu hn cng ln th t
l n kh i cng cao.
Vi phng php ny, cc nh qun l phi tnh thi hn ca cc khon
phi thu vo cui mi k, xem xt tng khon phi thu v xp loi theo tiu
thc di thi gian m chng tn ti, sau da trn kinh nghim c
tnh t l mi loi c th tr thnh khon kh i. iu ny c th thc hin
bng cch lp bng theo di n thi gian.
V d 4.4: C tnh hnh v cc khon phi thu khch hng vo thi im cui
k ti cng ty NewStart nh sau:
Tn
khch
Tng n
hng
1.000
Cha
n hn
Qu hn
Qu hn
t 31-60
1-30 ngy
ngy
500
Qu hn
t
61-90
ngy
200
56
Qu hn
hn 90
ngy
300
B
C
D
2.000
3.000
4.000
T l n kh i c
800
2.000
1.500
1%
1.000
200
500
5%
200
100
1.000
10%
300
600
20%
400
400
30%
tnh
c tnh chi ph n kh i, k ton tin hnh lp bng sau:

Tn khch
Tng n
hng
A
B
C
D
Tng cng
T l n kh
i c tnh
N kh i
1.000
2.000
3.000
4.000
10.000
Cha
n hn
Qu hn
Qu hn
t 31-60
1-30 ngy
ngy
500
800
2.000
1.500
4.800
1%
1.000
200
500
1.700
5%
48
85
813
Qu hn
t
61-90
ngy
Qu hn
hn 90
ngy
200
300
200
100
1.000
1.300
10%
300
600
1.100
20%
400
400
1.100
30%
130
220
330
c tnh
K ton s tin hnh ghi s nh sau:

N TK Chi ph n kh i
813
C TK D phng n kh i
813
Phng php theo thi gian n ca tng khch hng cng ch l mt

phng php c tnh nn kt qu thu c khng phi l kt qu chnh xc
nhng so vi cc phng php khc th phng php ny mang li kt qu c
tin cy cao nht.
4.3.4. Xa s n kh i
Khi mt khon n kh i c lp d phng chc chn khng th
thu hi c, k ton tin hnh xa s khon n ny nh sau:
N TK D phng n kh i (Allowance for Uncollectible Accounts)
C TK Cc khon phi thu (Accounts Receivable)
57
4.3.5. Thu hi khon phi thu xo s

i khi khch hng tr mn n m trc Cng Ty xc nh khng th
i c v xo s. Trong trng hp ny k ton phi thc hin hai bt ton
hon nhp li s xo s v ghi s tin thu c.
Bt ton 1:
N Khon phi thu (Accounts Receivable)
C D phng n kh i (Allowance for Uncollectible Accounts)
Bt ton 2:
N TK Tin (Cash)
C TK Khon phi thu (Accounts Receivable)
* Phng php xa s trc tip n kh i
Hch ton chi ph n kh i c tnh tho mn nguyn tc ph hp,
gip cc doanh nghip ch ng v ti chnh nn c cc doanh nghip s
dng rng ri. Tuy nhin trong mt s doanh nghip do cc khon phi thu kh
i t pht sinh, cc khon thit hi v n phi thu kh i rt him khi xy ra
th cc doanh nghip c th khng cn c tnh chi ph n kh i m c th
s dng phng php xo s trc tip n kh i khi n thc s pht sinh.
Trong mt s trng hp, doanh nghip bit chc chn rng mt s
khon phi thu khng th thu hi c th doanh nghip c th xa s trc tip
khon n . Vic xo s trc tip khon phi thu kh i c th gy s t
bin v chi ph trong k ca doanh nghip, gy b ng v ti chnh cho doanh
nghip tuy nhin nu quy m ca khon phi thu nh th s nh hng ny l
khng ng k. Khi xa s trc tip n kh i, k ton ghi s nh sau:
N TK Chi ph n kh i
C TK Cc khon phi thu
Vic xa s trc tip cc khon n kh i khng tun th nguyn tc
ph hp gia doanh thu v chi ph nn rt t c s dng. Tuy nhin mt s
58
doanh nghip c th s dng phng php xa s trc tip nu nh hng nm

cc khon n kh i thng rt nh so vi cc khon mc khc trn bo co
ti chnh.
Nu sau khi xa s trc tip cc khon n kh i m doanh nghip li
thu hi c cc khon n , k ton ghi s nh sau:
Bt ton 1: Ghi nhn li khon phi thu kha s
C TK Chi ph n kh i
Bt ton 2: Ghi nhn khon tin thu li t khch n
N TK Tin
Cc doanh nghip c th cn c vo c im, tnh hnh ring la
chn cc phng php c tnh v hch ton n kh i nh trnh by
trn. Vic la chn phng php uc tnh v hch ton n kh i hp l, ph
hp vi c im ca doanh nghip s gip doanh nghip ch ng hn trong
k hoch ti chnh, trnh s t bin v chi ph do khng, gip doanh nghip
xc nh chnh xc kt qu kinh doanh trong k. T gip cho vic phn tch
ti chnh v ra quyt nh kinh doanh chnh xc, hp l.
4.4. K TON THNG PHIU PHI THU (NOTES RECEIVABLE)
4.4.1. Khi nim Thng phiu phi thu

Trong qu trnh trao i, mua bn hng ha, ngi mua hng c th thanh
ton cho ngi bn theo nhiu phng thc, v d nh c th thanh ton ngay
ti thi im mua hng hoc c th tr tin sau. Trong mt s trng hp khi
khch hng lm bng chng chc chn cho ngha v thanh ton th ngi
mua s vit giy hn tr tin cho ngi bn. Giy hn tr tin c xem l
mt thng phiu khi n m bo cc yu t sau y:
+ Ngy thng nm pht hnh
59
+ S tin n gc (Gi tr hng ha c bn hoc dch v c cung cp)

+ Bn pht hnh
+ Bn hng li
+ Ngy thanh ton tin (Hoc thi hn n)
+ Li sut (Gi l li sut thng phiu, thng l nm)
Chng t ca khon phi thu thng l Ha n bn hng, cn chng t
ca thng phiu phi thu l giy hn tr tin c vit tay.
Thng phiu phi thu l mt thut ng dng ch phiu hn tr tin,
l li ha tr n v iu kin khi c yu cu ti mt thi im tr n trong
tng lai vi mt s tin c xc nh trc. Thng thng, doanh nghip a
chung phiu hn tr tin hn v n c th chuyn thnh tin mt trc thi
hn thanh ton bng cch bn thng phiu cho ngn hng. Mt khc n mang
tnh php l cao hn v c tha nhn bng ch vit tay ca ngi n v
khon n v s tin n.
4.4.2. Cch xc nh thi hn n v tin li thng phiu phi thu
* Cn c vo thi im pht hnh v thi im thanh ton m thi hn
n c xc nh nh sau:
1) Ly tng s ngy trong thng m thng phiu c lp tr cho ngy
lp thng phiu.
2) Cng s ngy ca cc thng y m thng phiu cn hiu lc.
3) Cng s ngy ca thng m thng phiu n hn.
* Tin li ca thng phiu c tnh theo cng thc sau:
Tin li thng phiu phi thu
Thi hn n (ngy)
Tin n
=
gc
x Li sut
x
360 (Ngy)
4.4.3. K ton thng phiu phi thu (Notes receivable)

a) Ti khon s dng
60
Ti khon s dng: Thng phiu phi thu

K hiu: N/R
b) Kt cu ti khon
Thng phiu phi thu
XXX
XXX
c) Hch ton
1. Khi pht sinh thng phiu phi thu
N TK Thng phiu phi thu (Notes Receivable)
C TK Doanh thu (Sales)
2. Khi thng phiu n hn thanh ton
Trng hp 1: Nu bn n c thanh ton y s tin
N TK Tin (Cash)
C TK Thng phiu phi thu (Notes Receivable)
C TK Doanh thu li vay (Interest Income)
Trng hp 2: Nu bn n cha thanh ton tin
N TK Phi thu (Accounts payable)
Trng hp 3: Nu bn n thanh ton tin nhng cha
N TK Phi thu (Accounts Payable)
N TK Tin (Cash)
Trng hp 4: Bn n thanh ton bng thng phiu mi
61
N TK Thng phiu phi thu (Mi) (Notes Receivable)

C TK Thng phiu phi thu (C) (Notes Receivable)
C TK Li vay phi thu (Interest Receivable)
V d 4.5: Cng ty Canyon, ngy 02/02/200N, bn hng cho cng ty Jenkin s
hng tr gi $300,000. Cng ty Jenkin k 1 phiu hn n 60 ngy, li sut
12%/nm. Sau khi ht hn thng phiu, cng ty Jenkin vit 1 giy hn n tip
cho khon n trn. Hy thc hin cc bt ton t khi lp thng phiu n khi
thanh ton thng phiu phi thu. Gi s cng ty lp bo co ti chnh vo
cui thng.
nh khon
- Ngy 02/02/200N
N TK Thng phiu phi thu (N/R)
$300,000
$300,000
- Ngy 28/02/200N
N TK Li vay phi thu
$2,600
$2,600
- Ngy 31/3/200N
N TK Li vay phi thu
$3,100
$3,100
- Ngy 03/04/200N
N TK Thng phiu phi thu (Mi)
$306,000
C TK Thng phiu phi thu (C)
$300,000
$300
C TK Li vay phi thu
$5,700
3. Khi thi gian c hiu lc ca thng phiu tri di qua nhiu k khc nhau
th cui mi k k ton phi tin hnh iu chnh thu nhp li thng phiu.
62
N TK Li vay phi thu (Interest Receivable)

Ch : Phn li vay ca thng phiu c c chuyn vo gi tr ca
thng phiu mi, th s khng kt chuyn sang TK Xc nh kt qu.
4.5. K TON HNG TN KHO (ACCOUNTING FOR INVENTORIES)
4.5.1. c im hch ton

- Hng tn kho l mt loi ti sn lu ng c kh nng chuyn i
thnh TS khc sau tin v khon mc phi thu. L i tng ti sn cn c
theo di c v mt gi tr v hin vt m bo s d trn s sch ph hp gi
tr thc t ca ti sn.
- Ty thuc vo c im ca hng ha, sn phm m n v la chn
phng php hch ton hng tn kho ph hp.
- Ngoi vic phn nh tng hp gi tr ca hng tn kho, k ton phi
theo di chi tit cho tng loi sn phm, hng ha.
- Cn c vo nhu cu s dng v nhu cu tiu th. K ton xc nh
lng hng hng tn kho cn thit d tr, khng hng tn kho qu nhiu.
4.5.2. Phng php hch ton
4.5.2.1. Phng php k khai thng xuyn
a) Ti khon s dng
Ti khon Hng tn kho (Inventory)
b) Kt cu ti khon
TK Hng tn kho
XXX
XXX
c) Cch tnh gi vn
63
Gi vn hng bn = S lng hng bn thc t x Gi vn n v SPHH

4.5.2.2. Phng php kim k nh k
a) Ti khon s dng
Ti khon Mua hng (Purchases)
b) Kt cu ti khon
TK Mua hng
c) Cch tnh gi vn
Chi ph gi vn
hng bn
Gi tr hng
+ Gi tr hng bn
bn tn u k
mua trong k
Gi tr hng bn
tn cui k
Trong :
Gi tr hng bn mua trong k = Gi tr hng mua + Chi ph vn chuyn mua hng
CHNG V
K TON N PHI TR
5.1. KHI NIM V PHN LOI N PHI TR
5.1.1. Khi nim
N phi tr l nhng khon n m n v phi c ngha v thanh ton
vi cc i tng khc nhau.
5.1.2. Phn loi n phi tr
K ton phn chia cc khon phi tr thnh n ngn hn v np di hn.
64
* N ngn hn
N ngn hn: L cc khon n c thi hn thanh ton trong vng mt
nm nh:
+) Phi tr ngi bn (Account Payable)
+) Thng phiu phi tr ngn hn (Short term Notes Payable)
+) Cc khon n ngn hn khc (Other short term Obligations)
* N di hn
N di hn: L cc khon n c thi hn thanh ton trn mt nm nh:
+) Thng phiu phi tr di hn (Long - term Notes Payable)
+) Tri phiu phi tr ( Bonds Payable)
+) Cc khon n di hn khc (Other long term Obligations)
5.2. HCH TON KHON PHI TR
5.2.1. K ton khon phi tr ngi bn (Accounts Payable)

a) Ti khon s dng
Ti khon s dng Phi tr ngi bn
K hiu: A\P
b) Kt cu ti khon
Phi tr ngi bn
XXX
XXX
c, Hch ton
1. Khi mua hng cha thanh ton
- Phng php kim k nh k
65

- Phng php k khai thng xuyn
2. Khi thanh ton tin cho bn bn
N TK Phi tr ngi bn (Accounts payable)
C TK Tin (Cash)
3. Khi pht sinh khon chit khu mua hng
C TK Tin (Cash)
C TK Chit khu mua hng (Purchases Discount)
4. Khi thanh ton cho bn bn bng thng phiu
C TK Thng phiu phi tr (Notes Payable)
V d 5.1: Cng ty ABC mua hng nhp kho tr gi $250,000. Cng ty thanh
ton lun bng tin mt $150,000. S tin cn li cha tr chm theo iu kin
thanh ton 2/10, r/30. Bit nghip v trn pht sinh ngy 05/09/200N.
Ngy 5/10 cng ty thanh ton s tin hng cn n bn bn trong nghip
v trn. Hy nh khon cc nghip v trn.
Bit rng cng ty hch ton hng tn kho theo phng php k khai
thng xuyn.
nh khon:
- Ngy 05/09/200N
N TK Hng tn kho
$250,000
C TK Tin
$150,000
C TK Phi tr ngi bn
$100,000
- Ngy 5/10/200N
66
N TK Phi tr ngi bn
$100,000
C TK Tin
$2,000
$98,000
5.2.2. K ton thng phiu phi tr (Notes Payable)

a) Khi nim
Thng phiu phi tr l 1 giy hn n trong ghi r ni dung v gi
tr khon n, thi hn v t l li sut.
b) Ti khon s dng
Ti khon Thng phiu phi tr.
K hiu: N/P.
c) Kt cu ti khon
Thng phiu phi tr
XXX
XXX
d) Hch ton
1. Khi DN mua hng m thanh ton bng thng phiu
- Phng php kim k nh k
C TK Thng phiu phi tr
- Phng php k khai thng xuyn
2. Khi n hn thanh ton thng phiu phi tr
Trng hp 1: Khi DN thanh ton y s tin n cho bn bn
67
Nu thi hn thng phiu khng lin quan n nhiu k k ton, k

ton nh khon nh sau:
N TK Thng phiu phi tr
N TK Chi ph li vay
C TK Tin
Nu thi hn thanh ton thng phiu lin quan n nhiu k k ton,
khi n hn thanh ton thng phiu, k ton nh khon nh sau:
N TK Chi ph li vay
N TK Li vay phi tr
C TK Tin
Trng hp 2: Khi DN cha thanh ton tin cho bn bn (Thng phiu phi
tr khng lin quan n nhiu k k ton)
N TK Chi ph li vay
C TK Phi tr
3. Khi n hn khng thanh ton chuyn thnh thng phiu mi
N TK Thng phiu phi tr (C)
N TK Chi ph li vay
N TK Li vay phi tr
C TK Thng phiu phi tr (Mi)
4, K ton phi tr trong trng hp vay ngn hng
Trng hp 1: Nghip v vay bnh thng tc l khi o hn thanh
ton ton b c gc v li cho ngn hng.
1. Khi vay ngn hng
N TK Tin
68

2. n hn thanh ton
N TK Chi ph tin li
C TK Tin
Trng hp 2: Nghip v vay c chit khu: Trng hp ny, ngn
hng s tr ngay tin li ti thi im cho vay.
1. Khi vay ngn hng
N TK Tin
N TK Chit khu theo thng phiu phi tr
2. Khi n hn thanh ton
C TK Tin
ng thi:
N TK Chi ph li vay
C TK Chit khu theo thng phiu phi tr
V d 5.2: Cng ty bng nhc Rag Time vay tin ca cng ty ABC vi hnh
thc cho vay c chit khu tr gi $200,000. Cng ty ABC k 1 phiu hn n
60 ngy, li sut 12%/nm. Hy thc hin cc bt ton cn thit ti cng ty
bng nhc Rag Time. Bit thi im pht sinh nghip v trn l ngy
04/5/200N.
nh khon:
- Ngy 04/05/200N
N TK Tin
$196,000
N TK Chit khu trn thng phiu

$4,000
$200,000
69
- Ngy 31/05/200N
N TK Chi ph li vay
$1,800
$1,800
Khi n hn thanh ton: Ngy 03/07/200N

$200,000
C TK Tin
$200,000
ng thi:
N TK Chi ph li vay
$2,200
$2,200
5.2.3. K ton lng phi tr

a) Khi nim
Lng l mt khon chi ph m doanh nghip phi thanh ton cho ngi
lao ng.
b) Ti khon s dng
Ti khon Lng phi tr v ti khon Chi ph lng
c) Kt cu ti khon
Lng phi tr
Chi ph lng
xxx
xxx
d, Hch ton
1. Khi tnh ra s tin lng phi tr
N TK Chi ph lng
C TK Lung phi tr
70
2. Khi thanh ton lng

N TK Lng phi tr
C TK Tin
3. Khi tnh ra tin lng phi tr cng nhn vin v thanh ton lun
N TK Chi ph lng
C TK Tin
4. Thanh ton tin lng thng trc v thng ny
N TK Chi ph lng (Phn nh tin lng thng ny)
N TK Lng phi tr (Phn nh tin lng thng trc)
C TK Tin
5.2.5. K ton tri phiu phi tr
5.2.5.1. Khi nim v c im ca tri phiu
* Khi nim
Tri phiu cng ty l loi chng khon do cng ty c phn pht hnh
vat mt s vn thng rt ln trong qun chng, trong mt thi gian di.
Tri phiu c th c mua bn trn th trng chng khon. Ch c cc
cng ty c phn mi c quyn pht hnh tri phiu v cng ch c quyn
pht hnh tri phiu khi gp vn c phn. Tri phiu c pht hnh khi
cng ty c phn cn thm vn hot ng nhng khng chn gii php tng vn
v phin phc hoc khng mun thm c ng mi.
Ngi mua tri phiu s c nhn giy chng nhn tri phiu mang tn
cng ty pht hnh. Trn tri phiu ch r gi tr gc (Principal) tc s tin m
cng ty vay ca tri ch. Gi tr ny cn c gi l gi tr mt (Bonds fave
value), gi tr n hn (Maturity value) hoc mnh gi (Par value).
Trn tri phiu cng ch r t l li sut (thng mi nm l 2 ln). Khi
cng ty tr ton b gi tr gc v li cho tri ch th tri ch phi tr li tri
phiu cho cng ty, cng ty tin hnh hy b tri phiu .
71
Vic pht hnh tri phiu c thng qua cc cng ty hay cc t chc ti
chnh, ngn hng. Cc cng ty ny s mua tri phiu t cng ty pht hnh v
bn li cho cc khch hng. Hoc h c th bn tri phiu li cho cng ty pht
hnh hng hoa hng. Hoc ng cam kt mua tt c nhng tri phiu
khng bn c.
* c im
- Tri phiu l mt loi chng khon vay n. Do ngi s hu tri
phiu s c hng mt s li nht nh bt k kt qu hot ng kinh doanh
ca cng ty l li hay l.
- Ch tri phiu (Hay cn gi l tri ch), vi t cch l ch n khng
c quyn tham gia vo vic qun l v iu hnh cng ty.
- Tri phiu c u tin thanh ton trc c phiu khi cng ty gii th.
- Tri ch khi c hon vn th khng lin quan n cng ty.
5.2.5.2. Cc loi tri phiu
* Tri phiu k danh v tri phiu c cung
- Tri phiu k danh: L ch tri phiu k danh c cng ty pht hnh
tri phiu ghi v lu gi tn, a ch ca h.
- Tri phiu c cung: L cc ch tri phiu c cung nhn tin li bng
vic s tch cung phiu c l rng ca, trn ch ra tin li sut n hn
v ngy thanh ton.
* Tri phiu tr mt ln v tri phiu tr nhiu ln
- Tri phiu tr mt ln: L tt c cc tri phiu trong mt ngy pht
hnh c th n hn tr vo cng mt ln.
- Tri phiu tr nhiu ln: L tri phiu m chng n hn tr theo kiu
tr dn trn mt thi k nh sn. Vic tr gi tr vay gc lm nhiu t theo
thi gian, trnh vic tr gc mt ln v iu thng gy ri ro cho cng ty.
* Tri phiu bo m v tri phiu khng bo m
72
- Tri phiu bo m: L tri phiu m tri ch ca n c quyn cm gi

mt s ti sn c th ca cng ty pht hnh nu cng ty b ph sn.
- Tri phiu khng bo m: L tri phiu m tri ch ca n khng c
quyn cm gi mt s ti sn c th ca cng ty pht hnh nu cng ty b ph
sn, ch c hon tr do lng trung thnh ca ngi vay.
5.2.5.3. Hch ton tri phiu phi tr
a) Ti khon s dng: Tri phiu phi tr
b) Kt cu ti khon
Tri phiu phi tr
XXX
XXX
c) Hch ton
* K ton pht hnh tri phiu
1. Khi tri phiu c bn theo mnh gi
N TK Tin
C TK Tri phiu phi tr
2. Khi tr li cho cc tri phiu theo k (mi nm 2 ln)
N TK Chi ph li vay
C TK Tin
3. Khi thanh ton tri phiu n k hn
N TK Tri phiu phi tr
C TK Tin
4. Khi bn tri phiu gia hai k tr li
- Ti thi im bn
N TK Tin
73
C TK Li tri phiu phi tr

- k tr li tri phiu trc
N TK Li tri phiu phi tr
N TK Chi ph tr li
C TK Tin
V d 5.3: Ngy 01/03/200N, cng ty Newstart bn loi tri phiu c mnh gi
$200,000. Li sut tri phiu l 12%/nm. Bit rng tin li cng ty tr 2 k.
vo ngy 01/01 v ngy 01/07/200N. Hy thc hin cc bt ton cn thit cho
cc nghip v trn.
Gii:
Tin li ly k thng 01 v thng 02 = (200,000 x 12% x 2)/12 = 4,000
Vy s tin thu ca ngi mua s l: 4,000 + 200,000 = 204,000
Bt ton nh sau:
- Ngy 01/03/200N
N TK Tin
$204,000
$200,000
C TK Li tri phiu phi tr
$4,000
- Ngy 01/07/200N
Cng ty tr tin li ca 6 thng. Tin li ny bao gm li thng 1 v
thng 2.
Vy li thng 3 n thng 6 s nh sau: (200,000 x 12% x 4)/12 = 8,000.
Bt ton nh sau:
N TK Li tri phiu phi tr
$4,000
N TK Chi ph tr li
$8,000
C TK Tin
$12,000
* Bn tri phiu c chit khu
74
Nghip v bn tri phiu thp hn mnh gi pht sinh khi cng ty pht
hnh v bn tri phiu c li sut thp hn li sut th trng.
1. Khi bn tri phiu c chit khu
N TK Tin
N TK Chit khu tri phiu phi tr
2. Khi phn b chi ph: C 2 phng php
+) Phng php ng thng
N TK Chi ph tr li
C TK Chit khu tri phiu phi tr
C TK Tin
+) Phng php li thc
Phng php ny c s dng rng ri hn phng php ng thng.
Theo phng php ny ta c:
Chi ph tin li phn b
cho 1 k
S tin mang sang

=
u k
nh khon
N TK Chi ph tr li
C TK Chit khu tri phiu phi tr
C TK Tin
75
Li sut th
X
trng
CHNG VI
K TON TI SN C NH
6.1. TNG QUAN
* Khi nim: Ti sn c nh l cc ti sn do doanh nghip chim hu

phc v cho hot ng ca doanh nghip sn xut, kinh doanh, cung cp
dch vc c tnh s dng cho thi gian di hn mt nin k ton v
khng thuc din mua v bn li.
76
Do c tnh sn sinh li ch kinh t cho mt khon thi gian di trong

tng lai nn gi vn ca ti sn c nh s dng c phn b cho khong
thi gian hu dng lin h thng qua khu hao.
Hn na TSC l nhng ti sn mua v nhm mc ch phc v trc
tip cho hot ng ca doanh nghip, nh vy t ai mua v u c kinh
doanh, vt kin trc mua v hoc xy dng nhm mc ch bn li khng c
xp vo ti sn c nh m vo khon mc u t di hn.
TSC cu thnh khon mc quan trng trong tng s ti sn ca doanh
nghip, do khon chi mua TSC thng to tc ng ng k n bo co
kt qu hot ng kinh doanh, do iu kin a TSC vo thanh ton l
khi doanh nghip chc chn s thu c li ch kinh t trong tng lai khi s
dng ti sn . i vi TSC khng em li li ch trc tip cho doanh
nghip nhng c s dng v mc ch to an ton hay bo v mi trng
vn phi hch ton vo TSC.
* Phn loi
- TSCHH (Tangible fixed assets) bao gm: Nh ca, my mc thit b,
phng tin vn ti, t ai v ngun lc t nhin (m than, m kh t).
- TSCVH (Intangible fixed assets) bao gm: Bng pht minh, sng ch
(Patents); Bn quyn (Copyright); Nhn hiu (Trademarks); Chi ph thnh lp
(Organization costs); c quyn (Franchises) v S tn nhim ca khch hng
(Goodwill). Tuy nhin, s tn nhim ch c ghi nhn khi ton b doanh
nghip c mua li
6.1.1. Ti sn c nh v hnh (Intangible Asstes)
Ti sn c nh v hnh: L cc loi ti sn c tnh cht di hn khng
c th hin qua hnh thi vt cht khc hn l cc loi giy t, nhng n to
cho doanh nghip cc loi giy t c bit tin hnh hot ng sn xut
77
kinh doanh. N bao gm bng pht minh sng ch, bn quyn, nhn hiu
thng mi, c quyn khai thc, li th thng mi
Qun l TSC cn phi nm c c nguyn gi, khu hao ly k v
gi tr cn li ca TSC
6.1.2. Ti sn c nh hu hnh (Tangible Assets)
Ti sn c nh hu hnh: L loi ti sn c tnh cht thi gian s dng
hu ch (hu dng) di hn c th hin qua hnh thi vt cht nh t ai,
nh ca, vt kin trc, my mc, thit b, phng tin vn ti, ti nguyn, thin
nhin
t ai l trng hp c bit duy nht khng phi tnh khu hao v thi
gian hu ch ca t l v hn. Tuy vt nu t ai m di gc c hm
m th li phi khu hao theo s gim dn ca tr lng ca hm m.
Vit Nam, theo lut hin hnh, t ai vn thuc quyn s hu ca
Nh Nc, cc Doanh nghip ch c giao quyn s dng ch cha phi l
quyn s hu t. Cc doanh nghip Vit Nam thng ly quyn s dng t
trong mt thi gian nht nh lm vn gp lin doanh. Trong trng hp , x
nghip lin doanh phi khu hao quyn s dng t ai trong thi gian hu ch
ca n i vi doanh nghip.
6.1.3. Cch xc nh nguyn gi ca TSC
Nguyn gi TSC l ton b cc ph tn bnh thng v hp l hnh
thnh TSC v a TSC vo v tr sn sng s dng, bao gm gi mua tr i
chit khu thanh ton c hng do thanh ton sm cng cc chi ph vn
chuyn, lp t, chy th...
- t ai: Nguyn gi ca t ai mua bao gm gi mua, hoa hng mi
gii, ph trc b, cc chi ph thu dn, ci to... Do t ai c s dng v
hn nn n khng c tnh khu hao.
78
- Nh ca, thit b t xy dng: Nguyn gi l gi tr cng trnh c

xy dng, bao gm chi ph nguyn vt liu, chi ph nhn cng v chi ph sn
xut chung pht sinh trong qu trnh xy dng.
Cc trng hp:
1, TSC mua ngoi
NG = Gi mua + chi ph v/chuyn, bc d, lp t + Thu NK Chit khu
2, c biu tng: Nguyn gi c xc nh bng cch cn c vo gi
th trng ca ti sn cng loi v c hi ng nh gi ca n v chp
nhn.
3, Trng hp xy dng c bn: Nguyn gi l tp hp chi ph pht sinh
t khi bt u qu trnh xy dng cho n khi xy dng hon thnh bn giao
4, Doanh nghip t sn xut: Nguyn gi ti sn bao gm gi thnh ca
ti sn cng chi ph pht sinh a ti sn vo trng thi sn sng s dng
6.2. HCH TON TI SN C NH
6.2.1. Hch ton tng ti sn c nh

1. Khi mua TSC
N TK Ti sn c nh
C TK Tin (Cash)
C TK Phi tr ngi bn (Accounts Payable)
2. Ti sn c nh c biu tng
N TK Ti sn c nh
C TK Doanh thu do c biu tng
3. Ti sn c nh do t xy dng
+) Nu pht sinh chi ph trong qu trnh xy dng
N TK Xy dng c bn
C TK Tin
C TK Nguyn vt liu
79
C TK Tin lng phi tr

+) Khi cng trnh xy dng hon thnh
N TK Ti sn c nh hu hnh
C TK Xy dng c bn
6.2.2. Hch ton gim Ti sn c nh
1. Gim TSC do thanh l
+) Trng hp 1: Nu thanh l TSC khu hao ht
N TK Khu hao ku k TCS
C TK TCS
+) Trng hp 2: Nu thanh l TCS cha ht khu hao
N TK Khu hao lu k TCS
N TK L do thanh l TCS
C TK Tin
2. Gim TCS do nhng bn
+) Nu gi tr cn li ca TCS bng gi tr nhng bn
N TK Khu hao lu k ti sn c nh
N TK Tin
C TK Ti sn c nh
+) Nu gi tr cn li ca ti sn c nh nh hn gi tr nhng bn
N TK Tin
C TK Ti sn c nh
C TK Li do nhng bn
+) Nu gi tr cn li ca ti sn c nh ln hn gi tr nhng bn
N TK Tin
80
N TK L do nhng bn
C TK Ti sn c nh
3. Gim do trao i TCS
* Trao i TSC cng loi
- Bn trao i nh gi nh hn gi tr cn li
N TK Ti sn c nh (Mi)
N TK L do trao i
C TK Ti sn c nh (C)
C TK Tin
V d 6.1: Doanh nghip mang 1 thit b c (Nguyn gi $35,000, hao mn
$10,000) i trao i ly 1 thit b khc cng loi. Gi tr tha thun ca thit b
nhn v l $15,000. Bit rng nguyn gi ca thit b mi l $50,000. Hy thc
hin cc bt ton trn.
nh khon
$50,000
$10,000
N TK L do trao i
$10,000
C TK Ti sn c nh (C)
$35,000
C TK Tin
$35,000
- Bn trao i nh gi cao hn gi tr cn li
N TK Ti sn c nh (Mi) = NGTSCM Chnh lch
N TK Khu hao lu k
C TK Ti sn c nh (C)
C TK Tin (Cash)
V d 6.2: Doanh nghip NEVI mang 1 my vi tnh c (Nguyn gi $20,000,
hao mn $10,000) i trao i ly 1 my vi tnh khc cng loi. Gi tr tha
81
thun ca my vi tnh nhn v l $12,000. Bit rng nguyn gi ca my vi

tnh nhn v l $30,000 v DN thanh ton. Hy thc hin cc bt ton trn.
$28,000
N TK Khu hao lu k
$10,000
C TK Ti sn c nh (C)
C TK Tin (Cash)
$20,000
$18,000
* Trao i TSC khc loi

- Bn trao i nh gi thp hn gi tr cn li ca TSC
N TK TSC (Mi)
N TK Khu hao ly k TSC
N TK L do trao i TSC
C TK TSC (C)
C TK Tin
V d 6.3: Tr li v d 6.1. Nhng doanh nghip mang thit b i trao i,
nhn v thit b khc loi.
nh khon hon ton tng t:
$50,000
$10,000
N TK L do trao i
$10,000
C TK Ti sn c nh (C)
$35,000
C TK Tin
$35,000
- Bn trao i nh gi cao hn gi tr cn li ca TSC

N TK TSC (Mi)
C TK TSC (C)
C TK Li do trao i TSC
C TK Tin
82
V d 6.4: Tr li v d 6.2. Nhng DN mang my vi tnh i trao i nhn v

my in.
N TK TSC (Mi)
$30,000
$10,000
C TK TSC (C)
$20,000
C TK Li do trao i TSC
C TK Tin
$2,000
$18,000
4. Gim do em TCS i biu tng

N TK Chi ph do biu tng
N TK L do biu tng
C TK Ti sn c nh
C TK Li do biu tng
5. Nu TCS do mt mt, thin tai, l lt
N TK L do thi hi ti sn c nh
C TK Ti sn c nh
6.3. KHU HAO TI SN C NH
6.3.1. L do phi trch khu hao

Phi trch khu hao TSC l do thi gian s dng hu ch ca TSC l
c hn. V l do ny nn khng trch khu hao i vi t ai.
6.3.2. Phung php tnh khu hao
a) Phng php khu hao ng thng (Straight-Line Depreciation Method)
Phng php ny thc hin tnh khu hao trn c s gi nh rng
83
TSC gim dn u gi tr theo thi gian v gi tr ny c a dn u vo

chi ph ca tng k. Cng thc tnh khu hao hng nm ca TSC nh sau:
Nguyn gi TSC - Gi tr thu hi c tnh
S khu hao trch hng
nm
Thi gian c tnh s dng
Trong cng thc trn, gi tr thu hi c tnh c xc nh bng Thu

thanh l c tnh - Chi thanh l c tnh khi ht thi gian s dng hu ch.
Ch : Nu TSC hnh thnh hoc gim vo thi im t ngy 15 thng
n tr li u thng th coi l trn thng n, cn t ngy 16/n n cui thng th
bt u tnh t thng (n+1).
b. Phng php khu hao theo sn lng (Depreciation based on volume)
Phng php ny cung cp cch tnh ph hp hn so vi phng php
ng thng, chi ph khu hao s st hp hn vi mc s dng TSC.
S khu hao tnh cho 1
n v sn phm
Mc khu hao trong k
Nguyn gi TSC - Gi tr thu hi c tnh

=
Sn lng sn xut c tnh
=
Sn lng t c
trong k
S khu hao tnh cho

1 n v sn phm
c) Phng php khu hao theo s d gim dn (Declining Balance

Method)
Phng php ny cho kt qu s khu hao trong nhng nm u s dng
s cao hn so vi nhng nm s dng sau.
Theo phng php ny, k ton xc nh khu hao 1 nm no bng
cch ly GTCL ca TSC vo nm nhn vi t khu hao.
T l khu hao theo phng php ny gp 2 ln t l khu hao ca
phng php ng thng. Tuy nhin, gi tr TSC mang ra tnh khu hao
84
khng loi tr gi tr thu hi nh cc phng php khc. GTCL ca TSC khi

khu hao theo phng php ny khng bao gi bng khng. Do , khi TSC
c bn, trao i th GTCL c s dng xc nh li hoc l ca vic
chuyn nhng.
d. Phng php khu hao theo tng ca cc s nm s dng (Sum of
the years- digits Method)
Theo phng php ny (cng l phng php khu hao nhanh), cc s
nm s dng d kin c cng li vi nhau. Tng ca cc nm s dng c
dng lm mu s ca dy cc t s. T s ca dy t s ny l s th t nm
s dng theo th t ngc li.
Trong trng hp thi gian s dng di th c th xc nh tng s ca
nm s dng theo cng thc: n((n + 1)/2). Trong n l s nm s dng.
V d 6.5: Mt thit b c s nm s dng d kin l 5 nm, a vo s dng
t ngy 1/3/N vi Nguyn gi 30.000, gi tr thu hi d kin 2.000 th t l
khu hng nm theo phng php ny c xc nh nh sau:
Nm
1
2
3
4
5
Cng 15
T l khu hao p dng

5/15
4/15
3/15
2/15
1/15
15/15
Nm N, tnh khu hao cho 10 thng s dng.

MKH = 28,000 x 5/15x10/12
Nm N+1, 10 thng s tnh theo t l 4/15, 2 thng sau s tnhtheo t l 5/15.
85
MKH = (28,000 x 5/15 x 2/12) + (28,000 x 4/15 x 10/12) = 7.778

e. Hch ton khu hao TCS
Hng nm sau khi xc nh c s khu hao phi trch k ton ghi
C TK Hao mn lu k TSC
6.4. K TON SA CHA TSC
6.4.1. Sa cha thng xuyn TSC

* Khi nim: Sa cha thng xuyn l cng vic nhm duy tr trng
thi bnh thng cho TSC. V d nh sn qut v sa cha mi nh; lau chi,
bm du, iu chnh v thay th b phn b h hng ca my mc, thit b.
* K ton: Chi ph sa cha thng xuyn c ghi nhn trn Bo co
thu nhp k hin hnh.
K ton inh khon nh sau:
N TK Chi ph sa cha TSC
C TK Lng phi tr
C TK Tin
C TK Dng c
6.4.2. Sa cha ln TSC
* Khi nim: Sa cha ln TSC l cng vic nhm ko di thi gian
hu dng ca TSC hn thi gian c tnh ban u.
* K ton: Chi ph sa cha ln TSC c ghi gim gi tr hao mn
ca TSC nh sau:
N TK Khu hao lu k TSC
C TK Tin mt
C TK Phi tr ngi bn
86
Ch : Gi tr hao mn ca TSC sau sa cha ln c tnh trn c

s GTCL ca TSC trc khi sa cha, tng chi ph sa cha thc t v thi
gian s dng sau sa cha ca TSC.
V d 6.6: Ti Cng ty INEX c 1 TSC tr gi $100,000. Thi gian s dng
c tnh ca TSC ny l 20 nm. Sau 5 nm s dng th TSC c em
i sa cha, chi ph sa cha ht $10,000. Sa cha hon thnh th TSC
c th ko di thm 5 nm s dng na. Hy tnh mc khu hao trc v sau
khi sa cha. Bit rng Cng ty s dng tnh khu hao theo phng php
tuyn tnh.
Gii: (VT: USD)
* Tnh mc khu hao trc khi sa cha
Mc khu hao nm = 100,000/20 = 5,000 (USD/nm)
Vy sau 5 nm s dng th khu hao s l: 5,000 x 5 = 25,000
Nn gi tr cn li ca TSC lc ny s l: 10,000 25,000 = 75,000
* Tnh mc khu hao sau khi sa cha
- Phn nh chi ph sa cha
N TK Khu hao lu k TSC
10,000
C TK Tin mt
10,000
Vy mc khu hao sau khi sa cha TSC l: (75,000 + 10,000)/20 = 4,250
CHNG VII
K TON VN CH S HU
7.1. DOANH NGHIP T NHN
7.1.1. Khi nim

Doanh nghip t nhn l loi hnh doanh nghip do mt c nhn lm
ch. Ch s hu ca doanh nghip t nhn t chu trch nhim bng ton b
ti sn ca mnh v cc hot ng ca doanh nghip.
87
7.1.2. c im
- L mt loi hnh doanh nghip.
- L doanh nghip do 1 c nhn lm ch.
- Ch s hu chu trch nhim v hn vi vic thc hin ngha v tr n.
7.1.3. Hch ton
1. Ch s hu u t vn
N TK Tin
C TK Vn ch s hu
2. Ch s hu rt vn
N TK Rt vn ch s hu
C TK Tin
3. Cui k kt chuyn TK rt vn ch s hu
N TK Vn ch s hu
C TK Rt vn ch s hu
4. Khi c kt qu hot ng kinh doanh
- Nu li
N TK Xc nh kt qu
C TK Vn ch s hu
- Nu l
N TK Vn ch s hu
C TK Xc nh kt qu
V d 7.1: Cng ty CLICK l cng ty t nhn do ng Smith lm ch. Trong
thng 2/200N c cc nghip v kinh t pht sinh sau:
1. Ngy 02, mua hng ca cng ty ABC s hng tr gi $200,000. Cng ty
thanh ton lun 50%, s cn li tr chm vi iu kin 2/10, n/30.
88
2. Ngy 04, tin hnh nhng bn mt TSC. Nguyn gi ca TSC l

$250,000. khu hao $150,000. Gi bn $90,000. Bn mua thanh ton lun
bng tin mt.
3. Ngy 25, bn hng cho cng ty SKY s hng tr gi $50,000. Bn mua thanh
ton ngay. Gi vn ca hng bn ra l $40,000.
4. Ngy 27, cng ty tr tin mua hng cn n cho cng ty ABC.
5. Ngy 28, cng ty nhn c cc giy thng bo thanh ton:
- Chi ph in, nc: $1,000
- Chi ph sa cha thng xuyn TSC: $2,000.
Yu cu: Hy xc nh kt qu kinh doanh trong thng 2/200N ca cng
ty CLICK. Bit rng cng ty hch ton hng tn kho theo phng php k khai
thng xuyn.
Gii: (VT: USD)
1.
2.
N TK Hng tn kho
200,000
C TK Tin
100,000
C TK Phi tr ngi bn
100,000
N TK Tin
90,000
N TK Khu hao ly k TSC 150,000

N TK L do nhng bn TSC 10,000
C TK TSC
250,000
- N TK Gi vn hng bn
40,000
3.
C TK Hng tn kho
- N TK Tin
40,000
50,000

4.
N TK Phi tr ngi bn
50,000
100,000
C TK Tin
98,000
89

5.
2,000
N TK Chi ph in, nc
1,000
N TK Chi ph sa cha thng xuyn TSC 2,000

C TK Phi tr ngi bn
3,000
Cui k kt chuyn
- N TK Xc nh kt qu kinh doanh 53,000
C TK L do nhng bn TSC
10,000
C TK Gi vn hng bn
40,000
C TK Chi ph in, nc
1,000
C TK Chi ph sa cha thng xuyn TSC 2,000

- N TK TK Doanh thu bn hng
50,000
N TK Chit khu mua hng
2,000
C TK Xc nh kt qu
- N TK Vn ch s hu
52,000
1,000
C TK Xc nh kt qu
1,000
7.2. DOANH NGHIP HP DANH
7.2.1. Khi nim

Doanh nghip hp danh l doanh nghip c 2 hay nhiu thnh vin cng
ng ra kinh doanh di 1 tn chung, chu trch nhim vi ngi th 3 di
tn chung ny.
7.2.2. c im
Doanh nghip hp danh c 2 loi thnh vin:
* c im thnh vin hp danh:
- Thnh vin hp danh l thnh vin bt buc phi c trong cng ty hp
danh vi s lng ti thiu l 2 thnh vin.
- Thnh vin hp danh ch c th l c nhn c trnh chuyn mn, uy
tn ngh nghip.
90
-Thnh vin hp danh phi chu lin i bng ton b ti sn ca mnh

v cc khon n v ngha v ti sn ca doanh nghip.
- Thnh vin hp danh c quyn:
+) Quyn c chia li nhun ca cng ty theo iu l.
+) Quyn tham gia biu quyt tt c cc cng vic ca cng ty.
+) Quyn i din cho cng ty, trc tip qun l cng ty.
- Thnh vin hp danh c ngha v:
+) Chu trch nhim v hn v cc khon n ca cng ty.
+) Gp vn cam kt.
* c im thnh vin gp vn:
- Thnh vin gp vn l thnh vin c th c, to iu kin cho cng ty
hp danh c th huy ng thm vn nhng khng phi tip nhn thm thnh
vin hp danh.
- Thnh vin gp vn c th l c nhn, t chc.
-Thnh vin gp vn chu trch nhim hu hn trong phm vi vn gp.
- Thnh vin gp vn c quyn li:
+) Chia li nhun ca cng ty.
+) Chuyn nhng phn vn gp ca mnh cho cc t chc, cc nhn
khc.
- Thnh vin gp vn c ngha v:
+) Chu trch nhim hu hn trong phm vi vn gp.
+) Gp vn ng thi hn.
7.2.3. Hch ton
1. Khi gp vn
N TK Tin
C TK Vn ch s hu (Chi tit)
91
2. Khi 1 thnh vin rt vn

N TK Rt vn ch s hu
C TK Tin
3. Cui k kho s
N TK Vn ch s hu (Chi tit)
C TK Rt vn ch s hu
4. Phn phi li l
+) Li
N TK Xc nh kt qu
+) L
C TK Xc nh kt qu
5. Thay i thnh vin
+) Nhng vn gp cho thnh vin mi
N TK Vn John(Ngi chuyn vn gp)
C TK Vn Nick (Ngi c chuyn vn gp)
+) Nhn thnh vin mi
N TK Tin
6. Thnh vin rt khi doanh nghip
C TK Tin
V d 7.2: Cng ty hp danh c 2 thnh vin hp danh l A, B. Hai thnh vin
gp vn l C, D. S d u thng 6/200N l:
- VCSH A: $400,000
- VCSH B: $600,000
92
- VCSH C: $80,000
- VCSH D: $ 90,000
Trong thng 6/200N c cc nghip v kinh t pht sinh sau:
1. Ngy 4, mua hng ca cng ty ABC tr gi $200,000. Chi ph vn chuyn l
$10,000. Cng ty thanh ton tin hng cho bn bn.
2. Ngy 8, bn hng cho cng ty INEX. Tr gi hng $300,000. Khch hng
thanh ton $100,000. S tin cn li khch hng thanh ton theo phng thc
tr chm. iu kin 2/10, n/30.
3. Ngy 21, thanh ton thng phiu phi tr n hn thng phiu l $20,000.
S tin phi tr l $25,000.
4. Ngy 30, cng ty nhn c cc giy thng bo thanh ton:
- Chi ph in, nc: $1,000
- Chi ph sa cha thng xuyn TSC: $2,000.
Yu cu: Xc nh kt qu kinh doanh ca cng ty trong thng 6. Xc nh li
l v phn b chi tit cho tng thnh vin hp danh, gp vn ca doanh
nghip.
Bit rng doanh nghip hch ton hng tn kho theo phng php kim
k nh k. S d u k ca ti khon hng tn kho u k l $20,000. Hng
tn kho cui k $30,000.
Gii:
1.
N TK Mua hng
$200,000
N TK Chi ph vn chuyn mua hng
$10,000
C TK Tin
2.
N TK Tin
$210,000
$100,000
$200,000

93
$300,000
3.
N TK Thng phiu phi tr $20,000

N TK Chi ph li vay
$5,000
C TK Tin
4.
$25,000
N TK Chi ph in, nc
$1,000
N TK Chi ph sa cha thng xuyn TSC $2,000

C TK Phi tr ngi bn
$3,000
* Bt ton xc nh kt qu kinh doanh

N TK Xc nh kt qu
$20,000
C TK Hng tn kho u k
$20,000
$30,000
C TK Xc nh kt qu
$30,000
N TK Xc nh kt qu
$200,000
C TK Mua hng
$200,000
N TK Doanh thu bn hng
$300,000
C TK Xc nh kt qu
$300,000
N TK Xc nh kt qu
$19,000
C TK Chi ph Chi ph li vay
$5,000
C TK Chi ph vn chuyn mua hng
$10,000
C TK Chi ph in, nc
$1,000
C TK Chi ph sa cha thng xuyn TSC $2,000

* Phn chia li cho tng VCSH ca Cng ty
Khi chia li cho cc thnh vin hp danh, gp vn trong cng ty th tin
hnh chia li cho thnh vin hp gp vn. Sau chia li cho thnh vin hp
danh.
VCSH C = 91,000 x (80,000/1,170,000) = 6,222.22
VCSH D = 91,000 x (90,000/1,170,000) = 7,000
VCSH A = 91,000 (6,222.22 + 7,000) x (400,000/1,000,000) = 31,111.11
94
VCSH B = 91,000 (6,222.22 + 7,000 + 31,111.11) = 46,666.67

nh khon
N TK Xc nh kt qu
$91,000
C TK VCSH A
$31,111.11
C TK VCSH B
$46,666.67
C TK VCSH C
$6,222.22
C TK VCSH D
$7,000
7.3. CNG TY C PHN
7.3.1. Khi nim

Doanh nghip C phn l mt t chc kinh doanh c t cch php nhn
m vn kinh doanh do nhiu ngi ng gp di hnh thc c phn.
7.3.2. c im
- Cng ty c phn c t cch php nhn.
- Vn iu l ca doanh nghip c chia thnh cc phn bng nhau gi
l c phn. Gi tr ca mi c phn c gi l gi tr ca mi c phiu. Mi
c ng c th mua mt hay nhiu c phiu.
- Cc c ng ch chu trch nhim hu hn v cc khon n ca Doanh
nghip trong phm vi s tin m h b ra v c ng c th chuyn nhng
quyn s hu ca doanh nghip bng cch bn, chuyn nhng c phn cho
ngi khc hoc c th bn th trng chng khon.
7.3.3. Hch ton
7.3.3.1. C phiu thng
1. Khi gp vn u t
N TK Tin
C TK C phiu thng
2. Khi pht sinh li
N TK Xc nh kt qu
95
C TK Tin li gi li
3. Khi pht sinh l
N TK Tin li gi li
C TK Xc nh kt qu
7.3.3.2. C phiu u i
1. Khi pht hnh
N TK Tin (Cash)
C TK C phiu u i (Preferred Stock)
C TK Vn gp ph tri hn mnh gi c phiu u i
(Contributed Capital in Excess of Par Value)
2. Chuyn i c phiu u i sang c phiu thng
N TK C phiu u i (Preferred Stock)
N TK Vn gp tri hn mnh gi, c phiu u i
(Contributed Capital in Excess of Par Value, Preferred Stock)
C TK C phiu thng (Common Stock)
C TK Vn gp ph tri hn mnh gi, c phiu thng
(Contributed Capital in Excess of Par Value, common Stock)
3. Phn phi c phn ph tri
N TK Li tc c phn c phiu thng bo (Stock Dividends Declared)
C TK Li tc c phiu thng phn phi
(Common Stock Dividend Distributable)
C TK Vn gp tri hn mnh gi, c phiu thng
(Contributed Capital in Excess of Par Value, common Stock)
4. Phn phi li tc c phn
N TK Li tc c phiu thng phn phi
(Common Stock Dividend Distributable)
C TK C phiu thng (Common Stock)
96
5. Cui k k ton sau, ti khon Li tc c phn c phiu thng bo s

c kt chuyn vo Ti khon Li lu gi kho s.
N TK Li lu gi (Retained Earnings)
C TK Li tc c phn c phiu thng bo
(Stock Devidends Declared)
97

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Bai Giang Keto An Quo Cte

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CHNG I

TNG QUAN V K TON QUC T

1.1.1. Khi nim k ton

Gm 5 loi ti khon sau: TK phn nh Ti sn; TK phn nh N phi

+) Kt cu ti khon trung gian

+ N phi tr: L khon n m doanh nghip c trch nhim tr trong

1.2.1. K ton qun tr

Nhng thng tin ny c dng xy dng nn nhng chin lc

1.2.2. K ton ti chnh

Ni chung, k ton ti chnh gii quyt 3 chc nng:

cung cp thng tin v

1.3. NGHNH NGH K TON V NHNG LNH VC CHUYN MN

Hng ngn cc nh k ton M ang thc hin nhng ng gp quan

- Vai tr ca ngi ghi s k ton v nhn vin k ton thng b b

Nhng ngi c cp bng hnh ngh k ton cng c gi l chuyn

1.4.1. Nguyn tc gi ph (Cost principle)

1.4.4. Nguyn tc thng tin y (Full- Disclosure Principle)

sinh yu cu cn l gii mi thay i phng php s dng v o lng tc

Quy trnh k ton gm 8 bc:

2.2.1. S Nht k chung

+) Phn nh tnh cht c im ca nghip v tc l cho bit cc ti

Phng php ghi nhn cc nghip v kinh t pht sinh vo s nht k

(5) C (Credit): Dng ghi s tin ca TK ghi C.

Cch ghi vo S Ci nh sau:

(2) Khon mc (Item): Dng phn nh cc bt ton iu chnh,

2.2.3. Mi quan h gia S Nht k chung v S ci

Thng thng k ton vin s tin hnh chuyn s vo cui mi ngy

Vo cui k k ton, trc khi lp cc bo co k ton v xc nh kt

Cc bt ton iu chnh ch yu trong k ton M bao gm:

Bt ton iu chnh ti ngy 31/12/200N

C TK Chi ph thu nh tr trc

Chi ph phi tr l chi ph m nh cung cp, nh thu thc hin cho

c) Chi ph khu hao ti sn c nh

- Thc hin bt ton iu chnh ti ngy 31/01/200N

Doanh thu tr trc l khon tin m doanh nghip nhn c trc

C TK Doanh thu tr trc

C TK Doanh thu bn hng

e) Doanh thu phi thu (Accrued Revenue)

V d 2.7: Ngy 13/01/200N, Cng ty Sky bn hng cho Cng ty ABC tr

N TK Thng phiu phi thu

C TK Doanh thu bn hng

- Bt ton iu chnh ngy 31/01/200N

C TK Doanh thu li vay

2.4.3. Lp cc bt ton kho s ti khon

2. TK Doanh thu bn hng

3.TK Chit khu bn hng

4. TK Chi ph vn chuyn mua hng

6. TK Chi ph khu hao nh xng

9. TK Doanh thu li vay

10. TK Chi ph li vay

11. TK Chi ph vn chuyn hng bn

S d u k ca ti khon hng tn kho u k l $80,000. Hng tn

+) Kho s gi tr hng tn kho u k

+) Kho s hng tn kho cui k

+) Kho s ti khon mua hng

+) Kho s cc khon mc chi ph

C TK Chi ph vn chuyn mua hng

C TK Chit khu bn hng

C TK Chi ph khu hao nh xng

C TK Chi ph vn chuyn hng bn

+) Kho s doanh thu

N TK Doanh thu li vay

* Gi tr vn ch s hu vo thi im cui k l $509,700.