RONALD J. THACKER } NGUYEN LY KE TOAN MY ACCOUNTING PRINCIPLES) | ! Ngudi dich: DANG KIM CUONG eke en THE = _ATIVESS NHA XUAT BAN THONG KE Thos hans Les 12-1994 “pao 3g0le7LOI Gidt THIEU Trong ditu kign déi mdi, nén kink t& nude ta ngiy cing gan bd, hoa nhgp udi nén kink té toan ciu. Qué trink hda nhép nay khong chi dién ra trén cée Linh vc lidn doanh, dau te, thiong mai, khoa hge Ry thuét .v.v. ma con ed tren bink ditn dp dung cde chulin myc hogt dong nghtep vu Rinh té nhue tai chink, tin dung, ngén hang, ké ton, théng ke .v.v. Mat kde vdt sy ra doi ngay cing nhiéu cde cdng ty cd phn, cong ty tréch nhigm hitu han, cdc tép doan kinh te cling vdi sig xudt hidn cia thi triedng ching khodn nay mai, thi hé théng ke todn dang dp dung ctia ching ta dé 16i thoi, khong con thich hop vdi tink hink mdi. Trade tink hink dé vide hoc tap vd dp dung sing tao nhuing hé thing ke todn khoa hoc trén thé gidi la mot vige lam edp bach hidn nay. Qua nghien ertu chiing ti nhdn thay K€ todn My la mot trong nhitng ke thong ké todn tien Heh nhét vis duge dp dung rong raid nhitu nue. Nham gidi thigu udi ban doc hé théng ké toan nay, Nha xudt ban Thong ké da cho ra dai hai cudn séch: “KE TOAN TAL CHINH™ va "KE TOAN CHI PHI (Theo hg thong ké todn My). Ca hai cuén sdch vita neu dé duoc sy hudng ing nong nhitt ciia ban doc gin xa, Dé dap ting nhu clu hoc tap ké todn MY ngay cing nhitu via dé tao dit kién cho ban doc tim hiéu can ké hon ve h? thing ké' toan trén, fan nay Nha xudt ban ching t0i xin gidi thigu cing ban doc cuén "NGUYEN LY K& TOA MY" cua téc gid RONALD J. THACKER, Day cing la m0t cudn séch cé gid tri, da duge tdi ban nhibu lan vi duege cot lt mét trong hing cudn sich gido khoa hay nhdt trong link vie vita neu, Hy vong cubn sich phitn nado sé gitp tch ditge cho tét ed nhitng ai dang nghién citu hoc thp va si? dung ching trong cong téc cia mink. Ching toi chan thanh cdm on moi ¥ kién déng gép cia ban doc gin xa dé lan tai bain sau cudn sdch duge hoin thign hon, NHA XUAT BAN THONG KE aBN LOI NOI DAU Cing erie bun sinh han sip stia bude vio ng! cuu nhing chi dé hiip din whit va cé uy Ive nhat trong moi tring kinh t va xf hoi cit ching ti, Ké todn via quan trong vita hi he true tiép vedi com nguisi vil cich ho hink thinb mye tiéu, ra quyét dink, va dat mye dich. Ké turin rat co uy hye, that vay, vi rd rang ké toan lién quan téi viée cai tién kha nang dé con ntti dat duge mye dich eta ho, die bigt Ia cae myc dich ¢6 bin chat kinh t@ - xa hoi p din vi ké town quan Gio y sé Ja bai hoc bé ich va thti vi doi vdi cac ban. Thong qua vide ap dung nhang khii niém kién thie hign dai, "NGUYEN LY KE TOAN MY sé cung cap mot hé thdng kitn thite day di ma dan gin dé dim bio cho ban nim ving duge link vuc kin thie quan trong nay. Quyén seh nay duye soan thio dae biet dé dinh cho ete ban. Nhung phiin dudi day chi ra eich sti dung tot ohat gito tinh trong vide nghién etfu ké ton. BE giup ban dé dang nim vung bie thife hon trong qua trinh hoc ké ton, ting noi dung duge chia t 24 chung. Méi chuung duge chia tanh hai hodc ba bai, téng cong fa 55 bai, Ce bai dite sip nh nhieu bai nhé. C6 tit xép theo mét trink ty hyp ly dé giip ede bon hoin totn wd ving mhung noi dung chit yeu, Mbi bai bao gom nhitag you to dudi day: iu: Myc tidy cy thé iia bai duge néu rd ngay tr Khi can thiét, phiin nay sé cho han biét bai e6 lién he mhut thé no véi noi dung bai trtde va néi dung biti ww khi biét mye tieu cuia bai, ban sé dude chi din nomye ti tuisny: Gin trude etch dé ep ndi dung cia bai va thd ty trinh bly cic khai ni@m PI ¢ ban phai tap trung chi yéu vao phitn nay. Not dung die trink bay mot Gich lé-ie, rd ring titng bude mot dé gitip céc ban hoe vA phd nbdng moi quan hé quan chink bi phiin phuong phiip duge Hip laid ngoai bién bai dip. Sd do, bing biéu vA md hink diye dua vao dé gitip cde ban higu mot cich nhanh chéng va higu qua mot chi dé dac bipt An bai hye: trong. Dé hudng din them, cie ef hai hoc dché chu hoi dang due ban dén vi gi 4. Tém tat ede thus thudt ng riéng ma han ph ngit mdi: Ké toan, giéng nh phan idn'cdc mon hoc khic cé nbitag nim duge. Dé giip ban lam diéu nay, mdi thadt ngw mdi déu duge dinb nghia rd ring ngay lan dau st dung trong bai, Ngoai ra, mot danh sich téng hop ese thuat ng mdi, cdng wi dink nghia, duge dua vio phim cudi méi chusng. Cing tic giding view Nhu eae ban di thay ¢ cae phan trén, "NGUYEN LY KE TOAN MY* duge soan ra cho sinh vién. Mye tiéu chink cia tée gid 1A viet mot gido trinh dim bio cing uhi@u cang t6t kinh nghiem ké toin hdu ich cho ting sinh vién trong mét théi gian ngin. Tae gia tin Ji mot hé thong bai hoc duge thiét ké hodn hao va cin thin mbit déi vi nam dau tien ké torn hin nay fing quyén sich may nginh Véi kinh nghigin ti fin xuat ban dau tién da cho thay 1A mgt phan vat Idn sinh vien sit dung * hoi tat nim thit nhat mgt cach thinh cong. Sd di phy vay la vi: C1) kha ning n dat cia gido tinh; (2) cic kién the duge ditng dé bien soan; (3) tink thich hyp truyén thong va hign dai cia chi da; vat4) sy quan tam dac biet dinh cho vige Lim cho gito tink nay Wh sido trink We hitu nbiit, Lan tii ban nay co 55 bai so vdi 75 WAL trong fin xuat bin diu tin sido tin nay traySur giam xuting ve sé lugng bai hee a két qua cia sy sip xép tap trung han cae chi d@ co bin Yrong cic phiin dudi diy, chung tdi lam ro mot so diém bd sung quan treng ve noi dung vA ed cau quyén sach, va nhting thay déi chinh di duge thyc hién trong Ian xufit ban nay. NOi dung: Mot vin de quan trong trong ndi dung cia "NGUYEN LY KE TOAN MY" la su can dai, Trude hét la sy can doi hgp ly va bap din gida ke toda tai chinh va ke toan quin tr Neoii ra cing c6 sy cin d6i hyp ly gita cic tha tyc ke ton va cée khili nigm ké todn. C co sy cin déi hyp ly giva sy nha mgnh dén ese hinh thie khée nhau cia t6 chic donnh nghiép. Ke toan tii chink va ké todn quén tri: Nguyon ly ké ton cung cap mot sy cin déi ly tudng kidia ke torin ti chink vA ké to’in quan tri. Khuynh hudng bign nay lk chi trong nhieu dén ke torn quéin tr) ngay trong kha hoe dau tién, Quyén sich niy nhin thite duge khuynh hudng nay va xem x6t ké todn quin tr} nhy mot chi dé-md réng va quan trong cia khéa dau tien, Ch sich nay cng nghién cdu toan bg ké todn tai chink, bin mot cach siu sic, nhiin mgnh cic thi tuc va Khai niém cia ké toda tii chinh trude khi di vao link vye quin tr) phite tap. Lin xusit hi nay cia "NGUYEN LY KE TOAN MY" cé 17 chuong dinh uu tien cho ké to”n tai chin, chiém khoing 70% ngi dung quyén sich, 7 chusng edn Ini, chiéni khodng 30% téing s chudng dank cho cic chi dé ké tosin quiin tri. Cac ché dé quin tri trong fin tii bin co phiin nhiin mank hon so véi Ifn diu, tap tung vao dong chi phi vi ce phuong phip tap hgp chi phi, phan tich mot quan hé chi phi - khoi lugng - Igi nhwan, sie dink chi phi tiéu chudn, vii ete cha dé tuong ty, CO mot chd dé nbat djnh da duge lowi bo trong Hin xuds ban nay, uhu thong tin ké tain déi vdi ee quyét dink tip thj va dinh gid sin pham. Gav thié tac hé toin va ede hae nigm ke toi: Quyén sich nay duge viet vai gid thit Ia cic thi tye ké tofin va cig khéi niém ké todn khong phai la nung Ive lugng doi chung, ma cing thue hién trong qué trinh hoc tap. "NGUYEN LY KE TOAN MY" do dé mo ta va gidi thich mot. each sau sic chu trinh ké tin va cic khit can ghi sé cia n6. Rat nhieu gido vien di tin ring ke ton khong thé duge giing day thinh cong ma khong gidi quytt mot cach sau sie khia canh tha tue Ngoai ra, quyén s ch may cing quan tim dén viée tai sao ebuing ta m mot sé diéu nhiit dink trong ké to’n, lim thé nio dé edie phan pho hyp véi nhau, va lam thé nag dé co thé sit dung duc thong tin ké toxin. Nhung khia canh nay khuyén khich sinh vién vA lam cho vige hoc ké ton thom sinh dong. Tom lai, "NGUYEN LY KE TOAN MY* khong phai cl ve thi tue va eng khong phai Ix mot quyén die Ja mot quyén sich thufin ch thin vé khai niém. Quyéin sich nity duge thigt ké nis cap mot su can dé; ly tung Ve thé tuc - khait nigm ma sido vido ké tosin cin dén. Cong ty hop dank va cing ty oO phan: Khi gidi thigu chi dé clin ké toin, quyén sich nay sit dung co sé Ih cng ty hop dank, Cong ty hgp danh it phic typ hon nén duge ding dé gidi thigu cho sinh vion oie khi nigin ct ban eda qui trinh ké ton. Tuy vay, chuong dau tién eding gom mot phiin tm Hit noi v# ba loai hinh thie ed bin eda t chue doanh nghi¢p. Mot sy gidi ¢ ve hinh thie cong ty cd phin bit dau 6 phan II, cing véi ede t chive thugng mai. Dan din, hiah thie t6 chute théng ti, cing ty co phin, duye nghién edu. Lai mot fan nifa, su can déi la vain de chinh. Cs sé cong ty hop danh dude si dung, nhung dng ty e@ phiin duge gidi thigu sau khi sink vien da eo mot nén ting chic chan ve chu trinh ké todn, Mot dae diém quan trong cia Tan xudt Ixin nay la noi dung phan tich kho hon vé cong ty cO phan (von hgp nhat va cic chu dé lién quan) diye ngbién edu trong nda phiin sau cia quyén sich, bat dau tir chuong 13.SN Ve mat hinh thife: Khi ban xem xot bing myc tye. ban 3 thanh mét chudi hgp ly, thiy li ee chi dé dage xp PHAN 1: Cung cap su gidi thigu ve todn bo link vue ké ton, Cae su kign kinh doanh ma hinh thinh co sé cua ki torin cong duge gidi thigu. Bang phuung phiip tig butte, bai hye din dat sinh vien gidi thigu di sudt chu trink ké ton. Mét xi nghigp dich vy vai hinh thie ving ty hgp danh duge ding Kim phuong tign nghién edu, 1- Cie thi khoiin hinh cot duge gidi thibu trong bai 5 vA tir dé duge sit dung trong gio trink nay. 2. Thi tuc 4 bude duge ding kim phuong phap si ding cho cae tit todn khén sé (hit 8) 2 Noi dung vé may. av fai khoin quyét dink va tai khoan dung hoa duge logi bé trong fin tai PHAN Il: Xay dyng trén nhang dieu sinh vién da duge hoe. Toan be chu trinh ke tein duge minb hga'laj mot Tain nda, Lin my thi thi dy tA mgt doanb nghigp thueng ma dan gin ota cong ty 68 phn cing duge jsidi thie phy caing duye dia vie 4- Noi dung 2 Iai hon ton. Qui trinh ghi sd vio aie sé mbat ky chuyén ding duge co dong Iai trong hai bai (chusng 5) trong fin xuit bin nay, thay vi trai dai trong 6 bai nhw 6 Fin xwit bin trude, va ate tai khodin So nhat ky chuyén ding cing vai aie sd (Cai, od hj ky chuyén dung duge Se Cries mht ky Donnh thu bi toi tai va hing mua vao tri Iai khong duge xem lh noi dung co bin trong cite chitung may. Thay vito dé, cic nghiép vy trén duge phan anh viv SO Nhat ky chung. Tuy vA hai si mbit ky nly cing duge minh hoa mgt eich tm tit G- Nhang minh hoa méi dude dia vio dé kam rd qua trinh chuyén sd stt dyng tai khotin dang nguyen tie hing ngang duge dua vao trong tat ci sé mhat ky chuy6n ding trong fin i hin nay, & Cah xd ly hing fon kho duge xem xét lai, Hay xem phin diéu chinh tai khoan hang héa ton kho 6 hai 13. tcda chi phi cia hang bin nay duge phin anh tren wie ot bio cio thu nhip via bing tinh 36 liga bio eo chai 130 10. Mot phy tye rieng bigt duye tinh bay 4 cudi bAL hye cho cic giing vien mudn higu thu dio hon vi hao quit han bit to”in dio PHAN TI eda gio trinh eho ie khii nip tue nghién ctu ve ké to’n tai chink, Dac b 1 phan loai va dhinh wid tai sin Co va thi sin Ng. cht y duge dank 11- Bai 16 bao gom cach xu IY mé rong cin he théng ching tir 12. Bang dieu hoa 4 ot theo ngin hing duge ding trong fin xuat bin dau tien khong duge phin Anh trong fan tai ban nay. Thay vao dé, miu diéu hoa mot cot duge sti dung. 13. Bai 18 gdm noi dung moi phiéu ng, su chiét khiu va tien i 14. Bai 19 om su xu ly hom toin mdi eda ton kho thug xuyén. 20 1A cic you chu tom tHt, e&p nhat cia SEC vé viée cong khai git thay thé hien ff hanh cia hang fon kho. 1G. Bai ve titn uang duge me rang dé bao gom oa noi dung ve Gich Link tosin thudng V7 Bai cung ciip mot su gid Chich dic biét rd. gp ve Khai niém gid tri hién tai khi nghién edu ti sin no IS: Noi dung ve cong ty hgp dam duge eting C6 va mé rng thank 2 ba PHAN IV: Md ra view nghién cuu ve von hgp nat, Ngi dung nay di dude md rong mot cach xwit ban dau tien dang ki so vii 19 Trong bai 29, nhung giai thich chi tiét ve cac diéu khodn vu dai duye gidi thigu, 20. Bai 20 gom noi dung vit uit, moi vé von duge tang 21- Cé x khai trién thém vé phan tich bao cao thi chink trong bai 30 22. Caich xit ly hig hanh va c6 cai tién doi vi ede khoan mye bit thuimg va diéu chin ky trude dhige dua vio. 23. Phuong phip Ii kép d® hach todn doi voi rai phifu pit hanh, thay cho phuong phap thisi gian trong fim xuiét bein dau tién 2A. Bai 87 gid quyét e hing nam dude phan tieh trong hii khai nigm va nguyén te ke todn, cic phiin cia mot bio cio mau 2h- Bal ve cic mite gid duye chp mhat VA ms Tg ¥ ty xing dau Shell). hao om mot mimb hoa thye t& (cong PHAN V; Ban vé ke tein quiin tr}. Trude het, cde muc tisu eo bein vi cde phucng phip ed au dé, cic h p hup chi phi thuéng xuyén vi dink ky duge gidi thitu qici (rinh dy todn la nhung chi dé két thi bam duge ban dén. thang, Caich aie dink chi phi teu chudn vi 26. TAU ei nGi dung ve dfn mhap ke todn quien tr} duge gp chung vao mot bai iv cong cy cia ke tosin quan Of va ede Kh migm chi phi cing duge dua vio trong cing mot bai ds. 27- Cé then: mot bai vé ede hoat dong cudi ky vai he théng sin xuat ché bid dink ky gdm xtt ly bin k® toan nbip. Bai tu chan duge trinh bay nhu mot phy lye vao cudi quyén sich. Nhang nguyen ly ke ton cd kha nang gidi quyét toa bG chu trinh ké toan (ie nghiép vu ghi sé, thong qua bang tinh s6 liga, qua trinh két chuyén v.v.) cho tat ed ba hinh thie doanh nghiép phue vy. thugmg mi va sin xust ché bign Ké toan chi phi theo qué trinh sin xudt lan nay dude danh cho bai bai thay vi mgt. Noi dung. msi duge thém vio trong phin dit ton don vj trong dy toiin tién mat, PHTAN VI. Giat quyét cde ché dé quan trong ve bio cxio hign dong tinh trang tii chink, dy (ein vin, va chué the nbap 29 Noi dhing vie bio io bien dong tinh trang tai chinh hoan todn khsie voi Min xuat bin daw Phuong pheip truyén théng hon dé Kip bio cio tir ie bing cin déi so sinh duge ap dung 40. Noi dung we thud thu nhap va cic quy?t dink kink doanh duge cap nhap va co dong trang hai bai Cam te RAL nhieu vai ligw hd tyg kim theo qué trinh nay. Ce a e6 sin dinh cho sinh vien da 40dttge chi ra 6 tren, Co sin dimh cho ging vibm la: Test Items; ‘Transparencies; va quyén toin h Ih Instructor's Manual, Chi tie vi timg tii ligu trén dutge cho sin trong Instructors Manual (tar ich <6 tay cia ging viem! va, khi thich hyp, trong lai ink ngin gon kém theo tung tai liu Nhumis (a4 lieu hé tru may di duge thidit ke mot catch kp aang vit chuyén nginh dé dim bio | Kink vghiem ca ging: vion ve gio tinh may eting think cong va ding si Tai dac bist bi “tan ie iio sw di gp dB thye hign quyén sich miy we han du dink. Naf HHO vién dung lip trong si nay di thi ngbiem noi dung, nhitng gi toan hd hole mot sé phan etia thur L. Hardy, University; f vien Khée da xem xét la min thio. Hy gdm Thomas E, Bartlett, University of Alaska Fairbanks n Jacinto College; Pauline Corn, Virginia Polytechnic Institute and State worge T Thorn, El Paso Community Callege; Charles Gitwon, University of Toledo Axthur J Kelnin, Bergen Community College, O. Ronald Giay, University of Alabama in Birmingham; George Brooker, Dean Junior Colle ge; Joseph Hollis, James Madism University; Mavin 3 Ekin, Brie Community College North Campus, Axel W Swang, David Lipscomb College; Witiam 7 Kaiser; Middlesex Community College: Bill Magers, Tarrant Country Junior College; Dorothy, M Masterson, Quin Sigamond Community College; Emily Miklis: Cuyahoga Community College; Raymond Stanteys Polk Community College; and Thomas H Out Lawe, CPA ‘Téi dac biet cam dn Gordon Eh Jai bin thito va da chuan bj rit ahi hetia Dai hye tng hyp New Orleans, noi dung hé try. ngwei da kigm tra sinh vien da st? dung sich xuat ban Cam on n dau vi di c6 mhing dé nghi haw ich cho Hin sila doi nay, Dac bit cim un d6i wi Ron Ledwith, Linda Stewart. sa Paut Spencer cia Prentice-Hall, Ron Ledwith da kim mot cong vide tuyét vii a dink gid rat nhieu bai phé binh ve not dung vit dim bie dau vao dé hinh thanh os sé cho vige cai tite & Fn xudt ban may. Lin Stewart va P Hany nhting vive tinh té phi thudsny La chi dgo bin thio va nhdng phin bo sung: trong sust quid trinh sin xuit Cong vige néi bit eta mht thigt ke Lorranne Mallaney cing dite dink gid cao. al Spencer d Vit qu: frong hon het quytn sich nay sé khong dvge bien soan nde khong 6 sw kién mhdn va hiéu biét cua Martha Paul vic Stephen RONALD J, THACKERPHAN I co so CUA KE TOAN: DOANH NGHIEP DICH VU NHU MOT DON VI CO SOBAL I: KE TOAN VA NHUNG HOAT BONG KINH DOANH CHU YEU Mue tigu: Mue tifu tht mhat cua phan daw tien nay la dé gidi thie cua ké odin thong qua vide trinh bay ké to’n I 8i VA vi sao ké ton git mot vai ted quan trong. Mat khiie nhhm chi ra ee hot dong cin bin cia eae eng ty kink domh Cie hoat dong cung ip nhdng luong thong tin duge ede nha KE ton xiy dung va phin ‘inh déin nhang ngudi Iya chon wi tink banh dang - nhing nguisi va quyét djah = trong vi ngoai cong ty cing ede ban noi dung chi yeu Phung phap tiép mue tidu: Tip theo day, ching ta sé siti Lip bay cau héi “KE ton A gi? * Ké ton phuc va cho nhing et nhan va P thé no? ‘Thong tin ke torn ip ching ta dat myc tieu hang céch nao? Nghe ké ton Ia gi va kam gi hin nay? Loai té ehife kink doah la gi? toai hinh té chwe kink doanh? Cie hogt dong cha yéu etia cong ty kink doanh? ‘Pad sin vic von chi sé hitw la gi? Tai ato day I uhiing khdi niém cg ban eda ké toan? ty hiéa duge ndi dung chinh cia phim nay né hi doe va thi li that. ky eho timg cA hoi sau khi doe xong, est lua ¥ dén bay cau héi tren trong INH NGHIA KE 'TOAN Co the dink nghia ke tosin ti hai quan did m Ién, Dinh nghia vé ké to”in ed thé nhain manh su dung thong tin ké ‘oan. ote e6 thé! ahain manh dén hoat dong cia mhitng ngudi bam cong o 7tie ké torin, nhiing nguai thye hign ky thudt va phuung phap tinh to’n, Trude djnh nghia nbn manh dén sit dung thong tin. t, hily xem xét Nhdn manh ve six dung. Ké ton due dinh nghla la mdr phumg phip cung ep thoug Ha cin titi cho quén 19 66 hicu qui vis dink gid hoat dong etia mot 10 chide, D6 la nhing thong tin cin thie cho: 1. Cong tie Kip ké hoach, kiém tra vi wn quyét dink trong quin | 2 Kha nang thanh toma ein t chee déi vi cie nha diw ty, tin dung, co quan Nha nude va ce t6 chite khéic Co the khiii quar ti dinh nghia tren thanh hai dim chinh: 1, Trong tim phye vy, hode titu di m ciia ke todn 1a t8 chute. Mei thong tin ke ton cung cdp dou nhim phye vy té chide . 2. Thong tin k& todn vai cin thiét cho hot dong cia domh ng ep. Nining thong tin nay duege ding trong vite ra quyét dinh G ben trong 6 chic (bot niuing uguisi gid vai tr chi huy trong quin 1) vi ci hén ngoai t# chic (hui nhdng mba dau ty, trong vite bd tien vio kink doanh dé mong thu duge Ii nhuan; béi ee nha tin dung, trong vige cho doanh nghiép vay titn,...) Nn manh ve hout dong ké ton. Dinh nghia th hai dys tren im ké toin, Trong ké ton, kit qui hoat dong kinh te ctia doanh nghit Heh, do kiing, sip xép, ghi chép, tém tit va phiin anh dudi dang thong tin. ing vite cia mot nguai duye thu thip , phan Dicu nay eho thay cong vice vin nguisi kil toxin J mat céng vide tong hyp di héi nhieu hoat dong khie wh: 1X: 1. Chi yeu bao gem e dink sf ligu nao lien quan, hich ung voi oie quyst dink dua ra; 2OXe ly var phan tick ede sé li¢w tien quan; 3. Chuyén civ sd liéu diy thiinh chong tin phye vu cho viee ra quyet dink duge tet hun KE TOAN TAI CHINH VA KE TOAN QUAN TRI Ké toxin phye vu ci tong va ng Ai A white thoie eéng ty kinh donnh). Dya trén die didn nhy, newt tr phan ke toin think bat niin eink, Loai ké to:in cung ep thong tin cho quin ly trong qui tink dibu hanh hoyt dong doa soi 1 ke ton quan Uj. Loni ke tocin eung thong tin cho nhitnge nguwai rm quyét dink d bea agodé doanh nghiop duye goi tai chink, Nua dia quyén sich nay xin dé cap dén ndi dung etia ké tudn tai chinh Ké to in quan tr} Dé dat mye ti@u, cong vie quin tr) dounh nghi tin duye dat ra chi yeu do you div eda ip ke hoy ty, Do 1A nhitng thong tin gitip cong tiv qi h va kim tra hogt déng hing ngay ctin cong (aj biet duge nlung gi dang xy ra (ngay thoi diém higm tub, eding mhu dé mim chic cing vite kink doanh dang host dong tri ehiy tin tdi mye tiéu nhw thi mio. Loai thing tin that b: t cho quiin tei trong vide Lap ké hogeh div han, Nhimng thong tin nhy duge dimg dé xay dung nén nhing chién huge tng quit vi dé rn wie quyet Uinh dae biét 66 tie dong then chét déi vai cong ty. chi yeu Ahn tid 15po ON EY EE Noi chung, ké toiu quin tr gidi quyét ba chive ning: (1) Chon loc va ghi chép si (2) Phan tich s (3) Lap Isio cio ding che quan tr) (Kem hink 1-D. Hinh t-1: BAO CAO CHO QUAN TRE CHON LOG VA jens vide lap k& hoach va} GHi CHEP SO LIEU kiém tra hoat dong hang yay cla cng t (08 cung cap au Hew PHAN Tic ony ca cong y ‘thdng tin vé hoat dong SO LIED qua khu va hién trang cli cong ty BAO GAO CHO QUAN TRI trong vide xdy dung k& hhoach dai han Ké tain tai chinh ‘Phong tin ké ton thi chinh cung cip cho nhang ngusi m quyét dink d bén ngodi cing ty thing é dyng bio edo tom tat goi fi bio cio tai chinh, Phin ngbién eu ké todin cia ban hd yeu dé hitu ba ban bio ene tai chinh dau titn: 1- Bao cio thu nhap, 1A bio cio cho nhaug thong tin ve kha nang sinh Idi trong hoat dong cong ty; 2. Bang cin doi ke to’n, cung ciip thong tin v8 ti sin cdng ty 66 duge, bao gom ca ngvon hinh thinh cia nhang tai sin nay; 2k Rio edo ve nhang thay déi hién trang thi chinh, cho biét thi sin cia cong ty di thay ddi dinh. thé nho trong mét thsi ky nhii Thong tin cia ke ton tai chink thuding phye vy trye tigp cho wbu chu eda rit nhieu doi n thi’t cho tit ci cde adi hgng. Ba hin bio cio tai chinh née trén chia dung nhiug thong tin rugng ste . 1 Nhing nguisi si hitu cong ty, gip ho vin gid hay tit bd quyén sé. hut; 2. Cac nha tin dung eda cong ty, giip ho quyét dinh nén hay khong tiép tuc mé rong quan he tin dung «dé cong ty tri chim trong thu mua hang hda, djeh vy hoae vay von); 4+ Cée ed quan nha mide, nhim gitp hg xem xét hte dink thué thu nhap vi kiém tra xem wong ty co tuin theo nhing nguyén tie, ludt 1 cia Chink phi khong; 4. Nhan vién va 10 chife cong doan, dé giip ho trao déi (ban bac va théa thudn)vé nhdng hdp dong lao dong hoae dé thay adi hgp dong thu nhan cong: Be Khiich hang ctia cong ty, ubim gitip ho xée djnh mdi quan hé vdi cong ty va quyét dink Ve nhimg mdi quan he tong wong bi Thang tin trong cic bio cio thi chin thuimg duge tinh biy theo cing mot kiéu qua cic \ 16 L.nim, Ditu nay giip cho ngudi st dyng ed thé tin edy vao cde bio cio. Noi chung, ké totin tai a inh gidi quydt ba chite nang: 1- Chon lye vi ghi chép sé 2 Phin tich sO lieu, - Dank cho uhing nguai ra quytt dink & ngodi cong ty (em hinh 1-2) Hinh 1-2: GHON LOC VA GHI BAO CAO CHO NHUNG CHEP 86 LIEU PHAN NGUOi RA QUYET DINH Dé cung c&p du ligu Tick © NGOAI CONG TY thdng tin v8 hoat déng 4 s6 - 1+ Bao edo thu nhap qua knd va nién trang uu 2: Bang cin dGik6 ton cia céng ty. 3: Bao cdo v8 nhung thay doi hién trang fai chinh KE TOAN VA NHUNG QUYET DINH KINH DOANH Nhdng ngwési ra quy@t djnh, trong hote ngoti doanh nghi¢p, dou mong mudn quyét dinh cdia minh trong vige hyn chen ete chyong trinh hanh dong) cé khi nang hodn thinh mue titu cao ‘Thong tin ké toxin dank cho nyacoi ma quyct dink dan giin dé quytt dink ay bio dim mye Hsu mong mudn. Vi dy, néu mot ngfin hing dang cé y dinh cho cong ty no vay sé tien 10,000 USD, thi ong chi ngan hing tnguti ra quyét dink) phai xie dink kha nang ming cia cong ty $8 pho thé pho dya tn mot khé ude chung. Ong ta cin nhing thong tin tat chinh chi tiét v8 cong ly dé xét dodin vi ke’ tosin sé cung clip nhung thong tin clia thiét nay. Théng tin ké tosin duge Gng chi ngin hang xem xét, o6 thé li bio céo thu nhap, bing téng két tii sin, hole bio eso ve nhing thay déi tinh trang tai chinh cia céng ty cin vay. Tom Ii, ¢ moi tinh vye trong hé thong kinh 6, théng tin cs lien quan 4én quyét dinh cin phi duge chen loc, phiin tich, ghi chép vA st dung trade khi sy xét doin duge hinh thinh va quyét dink tt mbit duge dua va. CA ke tode jan trf va ké ton ti chink 1a ngu nl cung ciip nhing undng tin can thiét ndy. NGHE KE TOAN VA NHUNG LINH VUC CHUYEN MON Hang ngin ete a ke toin Hoa Ky dang thye hign nhing dong gop quan trong di wi hy thing kimk t# x h6i. C6 bow Linh vye ma G dé mgt ke toin chuyén nghi¢p c6 thé khai thae dich vi ofa anh ta, D6 kar bY rain we mhan, (2) ké todn cong, (3) ké totin Nha nude, (4) dio tae ké ton, Duai day ching toi sé Lig Iuot im oS ving Tinh vye xoay quanh muc dich gidi thiéu ban ehit va ¥ nghia cda ké torin. Ké ton tu nhan Cie ké toiin vien lam vite cho cic doanh nghifp ti mhin thuge vé khu v¥e ke todn tw nhdn,Ho thye higa mét sé céng viée khie hau, bao gdm obng vite cin (1) ngubi quin ly, (2) nguai ghi chép sé sich, 19) k& toin chi phi, (4) kiém todn vién noi bd, (5) chuyén vin thud, va (6) Ihsie nh Mp agin sich, nhing cong tie tinh Nevai quin ly JA trading phong ke toi ci hoat ding ké t ja cong ty. Cong vige cia anh ta la gitm sit moi ‘Thudng thi diy Ki mot ngudi e6 chive vy eno cin cdng ty. in cia 1 cht Vai tro cia nguii ghi v6 ki tain va mhin vién ké toiin thing bj bd quen. Cong vige cia ghi chép vic xi ly 86 Tigu. Phin Idn cong vige ea ho thé hibn & vide xit ly 6 ligu. Phat ra, phn dn nhuing gi mgt ngudi ghi so thye hign J mot cOng ty nhé thudng duge Jam hang may dign ton va nb@ng loai may khie & cde 6 chic dn hon, Néu d6i chidu, ed thé thi ciia mt chuyén vitn ké ton rgng hon nhieu, Cong vige ké ton lism quan dén viée xie dinh nhitng 88 ligu nao la cin thitt, ghi chép, xi dinh, xd iy nhing sé ligu ay ra suo, xic nyatisi shi sd ke todin dinh mang bito cio sé duge ip thé nio va lim gi dé cung cfip thong tin cho ngudi ra quyét dinh. Mot sd chuy@n vien ké tain JA ké ton chi phi. Cé nghia ho chon lye, xtt ly va phan dnh théng tin v@ chi phi sin xudt sin phim. Thong tin tap hyo ti ké ton chi phi cho phép hinh thinh nang dy tou vé chi phi san xu&t vA gid bin hing héa ctia cong ty. MOt 86 cong ty, dav biét cic céng ty Idn, 6 mot b> phan kidm ton ni bs. Cong vide cia ho la kiém tra va dinh gii hoat dong ndi bd cia bd may ké torn clia cong ty. Nhing kiém ton vitn nay nghitn city ghi chép ké tosin va dé xufit nhdng diém cin sia déi. Dang thai, ho xc djnb nhdng van dé lity guan din chinh sich va yeu chu quin ly dé ti dé hb tro cho qué trinh quan ly, Chuyéa mon thué Ia ngs duge giao vite chuan bi khai nO thu® cia cOng ty. Anh ta @ hau qua thud cila nhdmg phwong dn khac nhau mA ban.quin tri dang xem xét, O ae BIg khie trong cong tic ké ton, bao gom cong tie dy tru ngin sich, Nain sich don gin JA ké hoach ahim gidp chi dyo quin ly. Né 1a myc tiéu duye xay dung dé quin Iy co so sinh véi két qué thye té Vidy, ban quin tri dy tra ngin sich (hoae c6 ké hoack chi) 10 USD cho mdi sin phim sin xudt. Chi phi thye té c6 thé duge so sinh vdi dy todn nay dé kiém tra chi phi trong hoat dong thye té viding gop ¥ ede doanh p Mg, od wit nhieu digm Nhitng ci nbn dé dat den trinh db cao vé ké& todn quin tri cd thé duge hoi dong ké toin quip tri cap cho chic danh CMA (Certificate in Management Accounting). Mbt ngudi muén nhan duge sidy chung whan we chite danh nay mon ting quit hOi di mét sé diéu kign, trong 46 c6 tra thi chuyén K6 todn cong Moi quéc gia diéu chink hoat dong clin mot sO nghé nghigp theo quyén Iyi chung. Nhung nghé nghiép aay hao gém y, due, Iwit vi ké ton cong. Nhing nguei duye efip bing hinh nghé ké toxin cdng duge goi li Chuyén vien K@ torin cong duge ep gidy phép (goi tt In chuyén vién KE ton céng - ND) (CPA), Noi chumg, cdng vige clin CPA khong phai lam thué cho doanh nghi¢p. Anh ta Jam vige thay cho eéng ty ké todn céng, nai thu 19 phi cia doanh nghiép dé thye hign nhi@u dich vu kheie hau cho doanh nghi¢p. Co le dich vy quan trong abit duge chuyén vidn ké ton’ cong thye hién la kiém to’n. Mi nam, hau nhu moi cong ty kinh doanh cd vita va nhd déu thué mot CPA dé tam cong viée nay. Kid ton don gidn 1A tham tra, nghién edu ete quyét toan vi bio cito tii chink do cong ty chudn 18bi d@ xe dink xem céic bdo cio nay c6 duye lap theo "nhing nguyén tie ké todn chung" hay khong, Nehfa Ia, chuyén vién ké' tomin cbng can xe dinh xem céc bio cio tai chinh 06 dap ting duge nhu chu va phi hgp vdi céng ching (trong 6 cé céc nha dau tu, tin dyng) hay khéng, dé ho cd thé tin cy vao thong tin. Trong qué trinh kiém todn, he thOng sO séch ké todn cia edng ty duge CPA phin tich cin than va dua ra nhing dé xudt 6 hoan thién cng téc quan ly. Tat nhién, khong nhit thigt tat cd céc CPA dau. phai tham gia vao hoat dong ke toin céng. Mot sO lam viée cho céic doanh nghifp, mot s6 lam gido vidn, vA mét 86 lam cho cae t6 ‘chic Chinh phi. Ké tofin Nha nude Nhiéu t6 chife Lién bang, quéc gia va chinh quyén dia phuong rét cin din cong viée cia naudi ke todn. Mot s6 ké todn lim céng vite gitp Chinh phd thye thi lugt thue va kiém tra thué thu nbfp. Mot 36 khéc thitt ké va dfou dong cdc bo may ké todn cung edip cho Chinh phi nhtng Into edo dé stt dung ra cde quyét dinh mang tinh chét Nha nude. Dao tao ké todn C6 cae co hoi thuan Igi Adi vai ké torin vien trong tinh vyc dio tao. Cac trutng day nghé va ai hoc e6 cae ke ton vién o6 trinh do cao dé giip ho nghién citu tt cd cée khia canh cin ké toxin, CAC LOAI DOANH NGHIZP Doanh nghiép la trong tam trong hé théng kinh t&. Hang ngan t6 chite kinh doanh @ Hos, Ky tao nén mot hé théng thyc hign phiin Idn cc hoat dong kinh té ca dat. nude. Ching ta 6 thé mo ti va phan bi@t ce doanh nghigp nay thé nao? Viée mO ta céc doanh nghiép c&in ctf vao dau ra (cde sim phéim va dich vy sin xut) va nh@n biét céc loai hinh t6 chife khéc nhau oda doanh nghiép la diéu rit cAn thitt. Diu ra ea doanh nghiop Can cit vio nhing gi cung edfp cho x8 h6i, c6 thé phan ra hai loai doeh nghiep: (1) doanh ughiép cung cp dich vy. va (2) doanh nghitp sim xuft hing héa. Doanh righiep dich vy bao gom: higu eft téc, bac si khiim ban, hat su, tipm gitt di,... Cie doanh nghigp lign quan één sin xudt sin phim hoje hing héa eé thé la cde doanh nghiép thiiong mai ‘noge doanh nghisp sin xudt. Donnh nghiép thigng mai mun nhiing hang héa d dang sin sang tidu thy aé bén va thu Jai, vi du: higu bin tap phim, cong ty vai si, eifa hing béch héa, Mot cong ty sin xuft phdi'thu mua, ay tra nhieu foal nguyén ligu khée nhau Bi chuyén nhitng nguyén vat lieu nay think mot loai wan phim Khée, vi du: cong ty sin xuat xe hoi, oOng ty ché bién thite an, xudng san xudt sta, Donih nghitp sin xudt st dung lao dong (@ich vu cla nguai lim thué) ciing vi nhieu logi dich vu Khée a8 gitp né trong qué trimh ein xuat vA ban cc loai sin phim hoan chink. ‘Tét nhién, nhfeu t6 chife kinh doanh rieng 18 06 th cung clip c& hang héa ln dich vy. Thm my vign la mot vi dy ve noi thye hie dich vy dong thoi vdi vige bin cdc logi my phdm vA céc sin phéim Khae, Hiéu duge cdc loai hinh khéc nhau cing véi hogt dong ben trong va nhitng quyét dinh diige dun ra trong méi loai doanh nghi@p & oo 3 dé higu ve chute nang cia thong tin ke todn, 19Logi hinh doanh nghi¢p Phan Ién doanh nnghiép 6. thé phan thanh ba nhém dya vio hinh thie phap ly: (1) cdng ty tu nhan, (2) cong ty hgp danh, (3) dng ty cé plan. Méi loai hinh trén c6 mét chic ning riéng trong hé thong kinh té Loai té chit don ghin what, va thugng nbd nbst 1a cdng ty ty nhin. Day Ia té chic kink doanh es duy nhat mt chi sé hou. Myc tidy vi nhigm vy cia doanh nghigp tay thude nhieu vio mive tiéu cia chi sd huu, Thong tin cin thiét cho quyét dinh thuimg hudng ve tieu hhd@ag quyét dinh lién quan dén muc dich cia sé hu va cong tic quin ly trong ndi bo doanh nghi¢p, Cong ty hgp danh la logi hinh té chitc chi khdc chut it so véi doanh nghiép tu doanh. Chi sé hit - nhdng ngudi_gop von - dan gin hai hose mot sO ca nhan cing két hop nhung nd lye ctin ho dé dat myc tiéu chung. Ching hau, mt sf hdc sf c6 thé cing mhau thanh lip mot cong ty hgp danh hoat dong trong link ve y khoa. Cong ty hyp danh thutng cé mot hyp doug ky két gita nhing ngudi gép vin bao gém cfc chi tiét dic biét trong vin dé quin ly kinh doanh. Hop dong ky két, goi la diéu kho’n hyp dong, thuting bao gom: 1, Myc tiu hing dau ctia céng ty; 2. Hoat dong tai chinh trong kinh doanb; 3. Quan ly qué trinh kinh doanh; A. Vide chia.lai, 16 trong kinh deanh; 5. Nhitng diéu kign dé cong ty ngiing hoat dong. Cang giéng nhu cong ty tw nhan, thong tin cin thiét cho quyét dinh & cong ty hgp dimh thutng huéng vé tiéu diém cia nhang quyét dinh lién quan dén mye-dich cia sd hitu chil va ecbng tic quan ly kinh daanh ndi bd. Cong ty od phin la hinh thie thi ba, va Ja loai hinh quan trong nhiit trong cac loai hinh to chic kinh doanh. Cé nhieu ly do 4é hinh thie nay tré nén phé bién, va trong qua trinh thio luin ve viin dé nay, ching ta sé di dén dinh nghia cong ty of phiin 1A gi. Trude hét, cong ty cd phan e6 thé thu hut von (titn dau tu cia ete sé hity chi) va cho phép ting cudng higu lye quin ly, Mot céng ty cd phan cé thé sing lap béi mot co quan Nha nuéc. Do 6, thi tuc thing thudng dé mgt nhém ca nhan mudn Vip cong ty la phi trinh dude bin digu Ie cong ty. Dé lA ching tir cho phép thanh lap cong ty cé phan. Ban diéu le cing bao gom cae chi tiét nh myc dich kinh doanh va phuong phép (gidi han vé cic phucng phap) dé phat trién von hoat dong cia cong ty. Cong ty cO phan phat hanh céc chiing chi o6 phiéu lam bhng ching dau tu hoae o6 phan ciia céc sd hiu chi (cdc cf dong) cia cong ty. De vay mA cing ty ed phiin du, die trung béi vige chia quyén sé hdu thanh cé phan. Phuong php nay cho phép cS duge mot dong cae cha sé hu - du tu bd v6n vio cong ty cd phan va tit dé thing cuting von cho cing ty. Céc chitng chi cé phigu dé od thé duge chuyén nhugng tao ra thi truding c6 phifu cua cong ty. Ly do thet hai khign hinh thuc cong ty tré nén pho bién Ja trach mhigm haw han. Co nghi nh mét don vi hay tu cich phap. nhan rieng biét, cong ty c6 phiin fn tai mot cich doe lap ty chiu trich nhiém vé moi kholin ng va nhitng nghfa vu khac (cdc khé ude hp 1é hod thué vi nhitng cam két rang huge). Ca nhan ofc cb dong khong phii chju trich nbigm, hoac e6 bon phan 20phai tri ng ’ cie nghia vu cin céng ty. Dieu nhy khong c6 cong ty tu nhan va cong ty hyp fi cha sd hau phai ty chju trich nhiém trong viée tra ng cho cong ty. Dac trung ve tnich nhiém hau han v6 rang khuyén khich hinh thife cong ty cé phim. Né khuyén khich va bao vie cho nguii dau tw (rong triding hyp bi rd ro. dam. agian HOAT DONG CHU YEU CUA DOANH NGHIEP Moi doanh nghiép deu cé nhing boat dong cin bin, Nhting host dong duge m6 ti dudi day sé gitip ban hidu vi sao mot sé hign tugng kinh t& lei de bigt quan trong va cin phin anh tdi nguisi ra quyét inh Vai tre trung tam cia ngudn tai lye Khi mot (6 chic kink doanh duge think Ip, cdc nghigp chi phai xdy dyng myc tiéu cia cong ty. Phuding ee myc tiéu bao gém vite sin xudt hang héa, djch vy va tao Igi nhuan (thu nhip). Cong viée quan trong nhat trong toan bd titn trinh la cong ty phdi tap trung duge mot s6 tai lye cin thie dé dat myc tiéu, Ngudn tii Ive - hose tii sino, thudt ngt chuyén mon goi trong ke toin - 1A diéu kign sing con d6i vai hoat dong coa doanh nghi¢p. Ching han, mot doanh nghiep sain wut gi ‘1, mOt higu cfit toc phai cé dung cu cat téc, mot cong ty phyc vy phan phéi hing phai co phuong tien di giao hang, tigm tap phim thi cin phai 6 céc loai hang tap phim. y can o6 xudng sin x Mot loai thi win khac mA Hiu nhu moi doanh nghi¢p déu sd dyng trong hoat dong Ia tien inat, Va tit nhién, mdi, doanh nghi¢p can nhing loai tai sin phuc vy riéng cho qué trinh hoan thanh myc tiéu cia minh, Hinh 1-3 cho théy nhing tai sin cin thiét duge sit dung thé nao trong quin ly va nheng hién tugng kinh té m thay déi nhitng tai lve nay nhu thé nao. Bidu dd nay nhiin manh dé vai tre cia tai sin eo. Va, chiing ta cd thé di dén két lufn, thong tin ve tai sin «6 li trong tim trong Inio edo danh cho cdng tae quan tri (ké toan quan tri) cdng nhy trong béo wie danh cho nguiti rn quyét dinh ngodi déinh nghigp (ké toiin tai chinh). ‘Tém tat cae nghi¢p vy kinh doanh Nghiép vu kinh doanh JA mot su kign kinh té lam anh hudng dén ngudn tai lye hoje ngvon a doanh nghiép. Day li nhang sy kign kinh t& quan trong, vi vay can duge ghi chéep vi phiin doh dén ngussi ra quyét dink. Dudi day la nhung nghi¢p vu kinh doanh thudng cd 6 mot cong ty. Hay quan wit moe quan hé khép kiti cia nhitng giao dich nay vdi hoat dong dé mo ta tren binh 1 tai sin « 1. Huy dong tai 3 in (if chti sé hitu (chu sé hdu dau tw vao cong ty); Huy dong tas 5A tir chi ng (cong ty vay ten); Dau tw thi lye vao exe Jogi tii sim cin thigt cho sin xust hing héa, dich vy (cong ty thu due thi stim - sin xudits 4 Sd dyng tai lye dé sin xutt sin phim, dich vy (‘tai sin - sin xuilt™ duge si? dung). 5. Ban hang hoa hay dich va cia cong ty (dng ty déi win phim, dich ve cia minh dé iy “tai san = titan"), at6. Chuyén tai san vé"lai chi ng (chi ng duge tra); 7. Chuyén tai sin vé lai cha s3 hiu (chi sd hdu nh§n duge s6 ten tra cia cong ty). Hinh 1-3: Huy dong va si dung tai sdin CHU SG HOU CHUNG Cong ty huy déng “al sin - Cong ty Wd fai t&i sn cho An" WW cdc nha dau ty va tin chi 88 hau va chi'tin dung dung TAI SAN BANG TIEN ———_____}_ Tien Tai khodin ngan hang Tai san - Wn chuyén San phém hoae dich vy sang cac dang tai sin ca cong ty duge ban cho khée_phue vu myc tigu kndch nang, va nhan duge cle céng ty Bi san = 18m | TAI SAN - SAN XUAT SAN PHAM, DICH Vy - NA xuéng cUA CONG TY ~ Dung cu - San phim cong nghiép ~ Nguyén vat liéu = Hang hoa dé ban = Phuong tién chuyén ché ~ Dich w cho khéch nang Tai sn - sn wut duge si dung dé ché t20 ‘san phém hoae sdn xuat dich wy cla cong ty TAI SAN CO VA NGUON VON CUA TAI SAN CO Bang Téng két tai sin 1 mot loai bio cdo tai chink djc bigt, cung edip thong tin vé tai lye hoac tai sin cong ty huy dong duge, trong dé bao gém ca thong tin Ve ngudn cia cdc taj sin nay. Chiing ta hay bit diww nghie cu ké ton tai chinh bang viéc xem xét mot bang Téng két tai san hét sic don gidin, duge trinh bay dudi dang biéu dé (Xem hinh 1-4), Myc dich dé tim hiéu tai nla gi va dé Kim 6 nguén cia né mt cach ey thé han, 22Mink Ia: Téng 86 tai sin cé vio ngay 1 thang 6 nam 1978 Tien mat 1.000 USD acco USD Nha cla 3.000 Phuong tién van tai 5,000 Téng tai san 6 9.000 USD Hinh 1-4 thé hign toan bd ti sin cia cong ty 4 mot thdi diém. Ghi chép trén cho thay bude vao ditu thing 6 nam 1978, cdng ty may cé mgt sf tai sin véi téng gid tri 9.000 USD. That ra, téng gid tr] tai sin c6 thé dinh gid theo mot sO phugng phdp ma ban sé duge thm hiéu 6 phan jon ctu ve ké toin. Bude diu, nhu d day da lam, ching ta c6 thé danb gi tai sin bing téng sO tién phai tra cho vige mua afc tii sin dé. Trong vi du cia ching ta, nha eda gid 3000 USD va phuung tign van chuyén gid 5.000 USD. Di nhién, téng sé tai sin ctia mot cong ty sé thay déi theo cic hogt dong phit sinh mdi ngiy, nhung é day, chting ta chi quan tam dén bing Téng ket ai sin va khong dé ¥ don bilo eto thay déi hign trang tai chinh. nghi Bay git, chung ta hay © ci mhin rong hun ve ti sin cong ty, xem xét ngudn cia né. Can nhé Ini trén hinh 1-3, céng ty di huy dong tai sin tir cde chi sd hu va oie chi tin dung (cae td chife hofc et nhin cho vay tién). Boi chim hau 6 phin ctia hang, cd hai déi tugng ndy déu duge huang quyén loi eda cong ty. Quyén Idi céia nheng ngudi bén ngoi (ch sé du va tit dyng) d6i voi thi sin ctia mot cong ty duge gol 1A von chi sé hdu. Vi vay, Mi sin ob tuong duang voi shi sé hitu eda cong ty. Hinh 1-5 6 thé gitip ching ta hiéu duge vén chi sd hdu la gi trong chu trinh hoyt doug cfia én hinh 1-4, Lan nay chung ta sé m6 ta bidu dd dé thay duye phiin tii sin duge in duge huy dong tir nha tin dung. cong ty da xi hoy dong tit cha sé Adu vit phin ti Hinh 1-5: Tai sin phan theo ngubn 2.000USD Cong ne (pg nga hang) 2.000 USD LZ VEn gop (VOn sé hau ola cc endl cong ty) 7,000 USD 7.000080" —— Téng cong 9.000 USO Biéu do chi ra ving: Tai thoi diém nghy 1 thing 6 nim 1978, cdng ty cd thi sin tri gi 9.000 USD, trong dé 2.000 USD thé hign vin cha sé hu eda nba tin dung vé cong ty, va 7.000 USD thé hign vin cia cie sé hdu chi cong ty. Do d6, o6 thé ndi tai sin o6 cing bang ven sd hau cin nl dung cong vdi von sé hiu ciia chit sé btu. C6 thé thé hign sy phan chin thi sin thinh hai loai vOn theo mgt céch khée. Von sé hiu cia cic nha tin dung gol li cong ng (iabilities) (6 vi dy tren, 2.000 USD ng cia agin hang), va von sé hifu cia iv chi sé hitu goi la von (trong vi dy 1a 7.000 USD tao nén tir phiin gop eda chi sé 23hitu hose quyén Igi a6i vai cong ty). Do vay, tai ain od bhng cOng ng cOng vdi von cha sé hvu Cung cp thong tin chi tiét ve tai lye eda cong ty va nguon cia cic tai sin nay Ia trong tam ctia tokn bé céng tae ké ton. Méi lién hg gida tai sin cd va nguén cia né la ditu can bin can thiet de ban tigp tuc nghién ctu ké toin tai chink, Co thé tom tit moi quan he niy bing cde dang thie: Tai sin c6 = Von cha sé haw howe Tai san e6 = V6n sé haw cda nha tin dung + Von sé hou cua chi wi hoke Tai san eo = Cong ay + Vou gop BAI 2: TIM HIEU CAC NGHIEP VU KINH DOANH Mue tiéu Gio day, ban da biét ké ton 1a gi va ké todm quan trong nhy thé mao, ban cong da lam quen Voi mot sO hoat dong kinh doanh can hin eda cng ty. Phin nay sé gidi thigu edng céc ban mot 80 cong cy ké ton cin bin cin ding trong phin tich cdc hoat dong kinh doanh, hose nghi¢p wy kinh doanh, nhu thuiing ggi Phuong phip tiép can MOt hé thong ké' toiin 66 ba he phan cau tivict 7 2, Pho tich nhuing egiviep Wy trong 47 v8 higu qua ua ten (Bi sin 66 va von chi sé hgu cla cong ty 1! Ghi chép cdc nghigp vy PF kinh-doanh 3. Lap cdc bao 40 cho vide ra quyét dinh Dé nghién ctu nhang nghi¢p vy kinh doanh va tim hiéu cée cong cu oo ban trong phan tich, ching ta sé tri ldi ba ciu héi lién quan dén ba bo phan ciia he théng ké toan: * Phuong trinh k@ todn la gi, va sit dung né nhu thé nao dé ghi 68 va phan tich cic nghiep vy kinh doanh? * Mot sé nghiep vu dién hinh ma mot doanh nghiep phai cé la nhitng nghiép vu nao, va ching 6 thé duge ghi sé va phan tich nhu thé nao? * Bing cach nav cic bio edo tai chinh téng hyp cae nghi¢p vu kinh doanh khiic nhau? 24PHUONG TRINH KE TOAN ‘Trong phi I, ban da thay tai sin cia céng ty tuong dong vdi von gop, hoac bing vin cia chi tin dung (von dé goi la cong ng) cong vdi von ciia chi sd huw (von dé goi Ia von gop). Méi quan he gida tai sin 6. cong ag va von cha sé hifu co thé biéu dién bang phitong trinh: Tai sin cd = Cong ng + Vén gop Phuong trinh trén dude coi li phuong trinh ké’ todn. N6 Ja méi lien hé gita nhung yéu to nén tang cua ké ton, Méi nghi¢p vu kinh doanh lam thay déi méi quan hé nay the mot cach. Vi dy cu thé sé duge trink bay o phan sau dudi hai noi dung: (1) Cac nghi¢p vy kinh doanh anh having dén phudng trink nhit thé mao, va (2) hao edo tai chink duge lap thé nao. NGHIEP VU KINH DOANH CUA CONG TY DICH VU Hay nhin vaio mgt sf nghi¢p vy cia mot céng ty dich vy van chuyén Cronin Montz. Cong ty chuyé'n gino nhung kign hang va nhiing mat hang khac 4 khu vyc trung tim mt thanh, phd lén va tinh véi khich hing mot khotin phi v8 dich vy nay. Ching ta sé bit dau vei nhung nghiep vy trong thing huat ding dau tién cia cong ty, thang 6/1978. Muy dong von ti chit sé hie Khi 6ng Montz quyét dinh di vao con dudng kinh donnh, ong ta da nit 5.000 USD tir tai khoin ngin hing etia chinh Ong va md mot tai khoiin khde dudi ten cong ty dich vu giao hang Cronin Montz. Vi cong ty dich vy nay chi cé mot chi sd hitu, nén no la cong ty tu mhan. Cong ty andi nay cd tai sin 5.000 USD, tin d ngtin hing, va Ong Montz cé mt quyén Igi 5.000 USD {vin chi sé bdtw hoac von) doi voi cong ty nb la két qua dau tw oda Ong. Diéu nay anh hung Ao dén phuting trinh ke ton? CONG NO + VON GOP Von g6p (4) Ong Montz dau tu 5.000 USD vao kinh doanh + 5,000 USD 4 ° + 5,000 USD Huy dang vén ti nha tin dung Ong Montz khong nghi ring sd tin 5.000 USD da cho cong vige kink doanh tién hinh trong n dén mot khoin vay 4 Ngan hing Quéc té Dé Nhat, noi éng 4a ¢6 uy tin vé quan hé ed nhan. Vi cic vién chite ngiin hang eam thaly vide kinh doanh ctia dng 66 nhing diéu kign tét dé thinh cdng, ho cho dng vay 3.000 USD. Ong Montz hita sé tri Igi 3.000 USD tien vay vdi mite 1,000 USD méi thang. Ong cing dong ¥ tra mot khoiin lai suit cho vige sii dyng tien vay. Do dé, ong ky vaio mét phigu ng (mot t gity xtc mhan khodn ng va cam két ri ng) ngfin hing, va 36 tien 3,000 USD duge ky giti @ tai Khoiin ving lai cia cong ty. Sé ng trén inh hudng thé nde dén phuung tinh ké todn? Git day, vide kinh doanh cé them 6 tién 3.000 USD, nhung Jai thigu ng ngan bang First National 3.000 USD. Diéu nay 06 nghia 25von sé hitu ctia nha tin dyng, hoke cong ng la 3.000 USD da ton tai, TAISANCO = CONG NO + VON GOP Tiga mat = Thuong phigu + «Ven gSp phai tr Can bing ban dau 5.000 USD 0 + 5.000 USD (2) Cong ty vay 3.000 USD cia ngan hang + 3.000 USD 3.000 USO Can bang mai “ 8.000 USD 3.000 USD + ~~ 8.000USD Dhu ty ngudn tai Ive vo tai san can cho sin xuét djch vu Ong Montz c6 mét s6 quyét dinh vé cach tién hAnh cOng vigc kinh doanh: 1. Ong quyét dinh thué - khong mua - xe tai va nhang phuong tifn van chuyén khéc cin cho vige gino hang; 2. Ong chap nhan mua toan bo xing dau vit nhd bio dudng xe tai 6 Tram sifa chia bao tri Hazel; 3. Ong thué mot van phong lam vite; 4. Ong thué mudn nhdng ngudi lam mot phi trung hoc, dé lam cong viéc gino hing, thai gian trong ngiy, haw hét IA hoc sinh 5. Ong mua chiu 600 USD hing cung tng cho kinh doanh cia Van phéng cng ty cung ung khong chinh thuc, va chiip nbn tra 500 USD nay trong vong 30 ngay, tinh dén ngay 17/1978. Trong tat cai cic quyét dinh trén, chi mot cai cé tic dong dén phyong trinh ké ton ¢ dau thing IA ei cudi cing, khoan mua chju hang cung tng. Nhing quyét dinh khac khong phéi 1a nghiép vy kinh doanh vi khong anh hudng déin thi sin hotic cic v6n vao thdi diém nay. Gis day 6ng Montz c6 500 USD hang cung tng, mot tai sin tang thém, va ng Van phong cung ing sO tién nay. Didu nay lam thay déi phuong trinh ké todn thé nao? TAI SAN CO = CONG NO + VON GOP Tisnmat = + = Hang) = = Ngphai «+ «= Thuong «+ Vn olla ng ‘cung ung ta phi6u phdi Montz wa Can bang ban dau 8.000 USD + 0 = 0 . + 3.000USD + 5,000 USD (3) Obng ty mua + 500 USD = s00USD chiu hang cunig ung C&n bang moi 8.000 USD + 500 USO 500 USD + 3.000USD + + 5.000USD Sir dung tai lue dé san xudt ‘Trong thang dau hoat dong, thi hte cia cong ty - ca tien va hang - duge ding dé san xudt dich vu. Trude tién, ching ta hay xem viée sit dung tien. Tien duge tra cho cae khodn chi titu sau: 26Bao tri xe tai 800 USD Thue xe tai 1.500 ‘Thue vin phong 200 ‘Tien wong 1.600 Chi linh tink 100 Téng 86 chi 4.200 USD Vige génh chju va chi tra cde khoan trén lam cho phuong trinh ké todn bj anh hudng nh sau: . TAISAN CO = CONG NO + VON GOP Tienmat = + Hang = =~ Thuong phigu + Ng + Von cua phair phaid + ‘6ng Montz Can bang ban dau 8.000 USD + 500 USD = 3000 USD +500 USD + 5.000,USD (4) Cong ty tra cc khodn chi bang tien Bao tri xe tai -800. -800 Thus xe tai “1.500 -1.500 Thud van phdng 200 -200 Tien luong +1.600 “1.600 Chi tinh tinh =100 ~100 Cn bang méi 3.800°USD +500USD = 3000 USD + 500USD + 800 USD Trude khi xay ra céc hoat dong trén, sf du tién a 8.000 USD. Khi téng cae khofin chi 4,200 USD duge tra, thi tfén mat caa cong ty gidm tu 8.000 USD xudng cdn 3.800 USD. Ré rang, vide chi titn mat khéng tao them tai sin mdi, va cing khong nb hung dén tai sin ng cia cong ty, nhy da thay @ hoat dong (4) 6 tren. Tuy ni ¢ ginh chju chi tiéu lei gay anh hudng tryc tidp dén véi von hoge von chi sf h@u: von da bj gidim. Trong vi dy cia ching ta, 5.000 USD von bi gidm cdn 800 USD do chi tieu 4.200 USD. Vi vay, chi tiu cd thé lam giam von cia chi sé huu cong ty va ching thudng phat sinh do vige titu hogc sit dyng tai sin nhim tao thu nhap cho cong ty. hoat dong (4) cae khodn chi luge thanh todn bing tién mat. Cong ty con cd nhing tai san khic va hang cung tng nim trong 56 dé. O nghigp vy (3) c6 500 USD tai sin hang cung tng dude mua chju. Cac hang nay cé thé cing duge sit dung toan bp vao san xudt oda cong ty, nén viée sti dung trd thinh mét khoan chi cia hoat dong kinh doanh. Két thtic nhtng hoat dong ci) thing nay, éng Montz xée dinh duge ong da ding hét 300 USD hang cung ung. Nghia lA ong ta vn con dé 1gi.200.USD tai sin va 300 USD hang da trd thanh mét khoin chi cho hoat dong kinh doanh. Vi né la mot khoan chi nén von cia chi sé huu bj gidm 300 USD, thé hign dudi day: 7 f 27 7TAI SAN CO = CONG NO + VON GOP Tarma + = Hang == Thuong + Véneda cung ung phigu phat ‘6ng Montz ta Gan bang ban dau 3.800USD + 500USD 3.000 USD + ©6500 USD 800 USD. (3) Cong ty st dung -300 -300 rang cung ung Can bang mdi 3.800 USD + 200USD = 3000USD + 500USD + 500 USD Ban, djeh vu: Dich vy giao hang duge thuc hign cho m9t sO khach hing trong thing, Tat ca cic dich vy do di mang lai sd tien téng cong 6.000 USD. Khi tai lve IA tién nhén duge td khach hang trong trao déi sin phim hose dich va, cong ty di lam ra thu nhap. Anh hung oda thu phap nay déi vdi phudng trinh ké toitin mhi sau TAI SAN CO = CONG NO + VON GOP Tenmat + Hang =~ Thwong. «+ = NG + Vin ca ong cung ting phigu pha Montz phai ta Can bang ban dau 3800USD + 200USD = 3000USD + S00USD + 500USD (6) Cong ty onan tién khdich hang cho dich w + 6.000 + 6.000 USD Can bang méi 9800USD + 200USD = 3000USD + S00USD + 6,S00USD Nhuw ta da thay d but todn (6), phi thu duge - hofie thu nhap nbu ngudi ta thugng goi - lam gin tang tai sin cin cong ty. Nguoi chi sé hau cong nhgn duge mot khoan Igi nhuan tir vige tang thi sin nay, vi von cia ho tang Ién Hay tom tit nbing gi chting ta via hoc duge ti cdc nghi¢p vy kinh doanh (4), (5), (6). Cac kho’in chi tigu lam gifim tai sin vA von cia chi sd haw cong ty. Neuge lai, thu nhap lam ting thi sin otia céng ty VA vén cia chi sé bitu. RO rang myc tidu tao Ioi nhuan cia cong ty ve thyc chit Ih dé cé thu nhap nhieu hon sé chi tiéu trong mot ky. Trong vi dy cia chting ta, ong Montz hy vong ring éng cé thé thu dude tit khiich hang mét khoiin thi lao do cung edp dich vy, va ti dé Jam ting (Ai sin cong ty vA ting vén chi sé hitu. Néu sé tien thu lao duge tri hode thu nhap Jdn hun nhitng chi phi phai ha va dé c6 duge nhitng thu nhap dé, cOng ty c6 lai, hode 6 thu nhap rong, trong ky do. Chung ta sé xée dink moi quan h¢ giga chi tigu vA thu nbip mot cich cy thé hon khi nghién ctu vé bio edo thu mhap.Hoan lai tai sin cho chi tin dung Ong Montz biét rhng 6ng phai tra mét phn khodn ng dé vay cia ngin hang First. National. Tren phidu phai tra, ong ng tong x0 tien 3.000 USD, nhung ong chi phai tri mot phiin ba 86 46 o Iie nay. Ngan hang yeu ciu ong phai chuyén (chap nhan tri) 1.000 USD cong vii 15 USD tibn Iii cho vite si dung mon ng. Nghiap ve nay 6 thé trinh bay nhw sau: TAI SAN CO = ‘CONG NO + VON GOP Tienmat = + = «Hang = Thuong) +) sNophditré «= +) Vina phigu org Montz pai Can bang ban dau 9800USD + 200USD° = 3.000 USD + $00USD 6.500 USD (3) Cong ty tra mot phan ngc6ng tin lai «1.015 = -1.000 Can bang mdi 8785USD + 200USD = 2000USD + 500USD + 6.485 USD Nghiép vy ndy duge goi IA nghi¢p vy kinh doanh kép, vi né tien quan tdi trén hai tai khoan (tii khoain la tén goi do phén loai thong tin trong hé théng ké toain; vi dy @ diy Ta ‘Tien mat, No phii tri, Von cin Ong Montz). Trude hét, tai khoiin Tin mat gidm do sé tien tra cho ngin hang. ‘Thu hai, vn cin chi tin dung trong cong ty gidm tit 3,000 USD xuding 2.000 USD Ia do gitim thi khodin Tai sin ng. Thi ba, sf li 15 USD 1A mot khoiin chi cho hont dong kinh doanh, va vi vay nd lam gim vén ctia chil sd hau cong ty, cling nhy tt ci cée khoin chi deu lim gidm von cia chi sé how Moan lai tai san cho chi sd hitu Ong Montz quyét dinh thu hoi lei 600 USD tit kinh doanh dé ding cho viée riéng. Két qua cua hoat dong nay anh hudng dén phyong trinh ké toan nhy sau: TAISAN CO CONG NO + VON GOP Tienmat + = Hang == Thuong phigu + + Von cia pnai ra, ‘ong Montz Can bang ban Mu 8785 USD + ©200USD = 2.000 USD +“: SOD USD 6.485 USD (7) und 96 nau nit tién mat.cho chi 600 = 600 ding cé nhan Can bang mdi 8185USD + 200 USD 2000USD + +S00USD + 5.885 USD Tai khnin Tin mat bj gidm 600 USD, va vi sy thu hoi may lam han ché tien dau ty cda chi so huu vio cong ty nén vin eda ong Montz d6i vai cong ty cng bi giim. Tai kho’in von “Von cia ‘ong Montz" do vay bj giam 600 USD. 29Nhin vao tém hoat dong trén, ta thiy ching xuat hign nhu mot chubi céc sy ki¢n ke tip nhau. Tuy nhién, cic ban nén hiéu ring hoat dong kinh doanh cé thé xuAt hign rat ngAu nhién, khong theo mét trét ty nio - thu nhap va chi tiéu lién tisp xiy ra. Viée ghi chép theo tién trinh nhv ta vita lam la dé hiéu nhung nghiép vy kinh doanh cg thé té chite nhit thé nao. Phin 2-1 sé chi ra phuong phap hiu higu cho vie tom tit nhung hoat dong cia Cong ty dich Cronin Montz trong thang 6/1978 Vao cudi thing 6, ong Montz ban khoin muén biét viée di vao con dutng kinh doanh cia ong ta cd phai la quyét dinh ding din khdng. Dé biét duge dieu nay, Ong phai tra li ba ciu hai: 1. Vige kinh doanh cia minh trong thang cé tot khong? (Minh cé lai khang?) 2. Vao cudi thang, von (hoe Igi tite) minh c6 & cong ty thé nao? 3. Hign trang tai chinh cia cong ty vao cust thang. ‘Tit nhing hoat dong da phat sinh trong thang, ching ta cé thé lap cic bdo cdo can thist a6 gidi dap cae ctu hii tren. C6 ba bio cao tai chinh khéc nhau duge lap cho cbng ty dich vu giao hang Cronin Montz. 1, Bro cao thu nhap (bao cio hoat déng) la bdo cdo vé 86 tién kiém duge ciia cong ty trong thang. 2. Bio cao vén ciia cht sd hitu, cho thily vén cia chi sd hdu cong ty thay d6i thé nao trong thang. 3. Bang Téng két tai sin (bao céo hign trang), thé hién tai sin ciia cing ty vao cuéi théng, cing vdi cic Jogi von Lién quan (cong ng va von cia chi sé hau). Bao céo thu nhap Bio céo nay cho thay méi quan hé gida hai phiin quan trong cia nhing hoat dong cong ty: ‘Thu nhép tgo'ra trong ky va nhiing khoan chi dé tao ra thu nh§p 46. Nhung host dong duge tom tAt 6 bing 2-1 cho thiy trong thang 6, cOng ty chi.tao ra thu nh@p ti tf@n thi lao giao hang 1 6.000 USD (hoat dong 6). Hogt dong (4), (5), (7) chi ra tht cd cde khoin chi trong thang 6. C6 mét diém quan trong cAn luu ¥, vide thu HOi tién cia Ong Montz, cha sd hww, khong anh hudng dén thu nhap rong eda cOng ty. Khoan titn thu hoi cia cha 6G huu khong phai la khodn chi dé tao ra thu nhAp; don gién dé 1a hoin lai tai sin cho chd sd hitu, R6 ring, quyén adi hdi cGa éng Montz vé tii sin (vin 96 hitu) bj gidm di do sy rit von cia éng ta. Hinh 2-1 1A mot bdo cdo thu nhap mdu xay dyng cho 6ng Montz. Ghi chép trong dé cho phép 6ng Montz tinh todn duge “thu nhap rong" dé tra léi cu héi: "Minh cé lai khong?*. Ta thong tin trong bio cio nay chung ta cé thé xe dinh thu nhap rong bling cach tinh téng sO thu nhép con Jai sau khi da trv di cae khoan chi ctia cdng ty trong mot ky. Trong thang 6 thu nhap rong ctig 6ng Montz la 1,485 USD. Mot tén goi khdc ciia thu nhap rong (net earnings) 1a léi rong (net income). Ca hai tir trén duge sit dung trong quyén séch nay vdi cing mot nghia. 30Bang 2-1; Tém tdi cde hogs dong ‘TAL SAN CO = CONG NO. + VON GOP Tiénmat + Hang = Thuong pnigy + No + V6n cla phai td phai ted ‘ong Montz ff) Ong Montz dau tr 6.000USD fi §.000USD 1 + 5.000 USD vvae kinh doanh | (2) Cong ty vay 3.000 USD cia gin hing }+3.00080 + 8.000 USD {} Cong ly mus chiv hang eyng ine + 50080 t+ 500 [4) Cong ty ta de Khodn chi bang + ibn mat ‘éng 86 4.200 USD 4.200, + Bio th xe -€00 USD + Phi thud xe -.500 USD + Thud van phong -200 USD + Tri ang 1.600 U8D + Linh tint -100 USD 5) Céng ty sir dung hang cung “300 USD “300 USD ing. (6) Cong ty ahip tidn aia khdoh | +r6.000USD 6.000080 thing tt cho ede dich vu (7) Cong ty ta mbt phn ng cong | 1.018 USD “900 usD “15 USO vat ii vay (8) Chii sd hi nit tian cho chi - 600 USO -600 USD {___dung od nhan Can ting cubi thang Bie5USD 4 a0USD = 2000USD + S00USD + 5.685080 TONG TAI SAN CO TONG NGUON VON 8.385 USD 8.385 USD Hinh 2-1 CBn9 ty Dich vy giao hang Cronin Montz “Bao cho thu nhdp thang Ngay 30 thing 6 nim 1978 Thu nhép | IThu ahap dich vy giao hing 16000,00 USD | joni eu ee woos | Chi thud xe 1500.00 Chi thub van phing thm vide 200.00 Chi tra hang 1600.00 | Chi ln tn 100,00 Chi hing eunging 300,00 chi ti vay 15.00 Téng chi 451590 __ ‘Thu ani ring 1486.00 USD. 31Hao cao von chu chi sé hou Bio cao nay cho thay cau sump rong vi sO von thu Ki cda chi sd huu anh hung thé ndo ciin chi si hdu edng ty. TH bio cio vé vdn cia chi sé hitu dude lap trong hinh 2-2, ta cd thé thily trong thing 6 vén cia 6ng Montz dé ung tit 5.000 lén 5.885 USD: Hinh 2-2: Cony ty Ujch vy giao hang Cronin Montz Bao cao vin cila chi so hou Nady 30.thang 6 nam 1978 [Ven eda éng Montz vio ngay 1/6/1978 5.00000 USD _| Thu nhap rong thang 6/1978 1.485,00 USD. | Tién rit ra cla cho s6 hou trong thang 6/1978 600,00 $6 tang thém von ong V6n cia dng Montz vao ngay 30/6/1978 S6 tién 885 USD vin tang them nay la sO tien chénh lech do thu nhap rong Ién hon s6 von rit ra etia ch 8d how trang ky. Vi viy, vilo cudi thing 6 vén cia ong Montz & cong ty la 5.885 USD. Bang Téng két tai san Bang Téng két thi win duge xay dyng Ao ngay 30/6/1978 dude thé bien tren hinh 2-3. Hinh 2-2: Cong ty dich vu giao hang Cronin Montz Jang tng két tal san Nady 30/6/1978 Tai san co Tien mat: 8.185,00 USD Hang cung ting 200,00 Téng tal san co Ngudn vén COng no: Thuong phiéu phi ta 2,000,00 No phail ta 500,00 Téng tai sin ng 2,500.00 van gop: Vén ca éng Cronin Montz 5.885,00 Téng o6 phan Hay chi ¥, s6 du cudi thing ti bing 2-1 duge Ip Iai tren bing Téng két thi sin theo céch tom luge hon. Vi vay. bing Tong két tai dwt ctia thi san ed vA ngue n cho ngusi ra quyét dinh mét bao cdo tém tat ede 86 ky. Ong Montz cé thé nhin vao bang Téng két tai sin dé noi Va thye trang tai chinh cia cOng ty vio ngiy 30 thing 6 nam 1978, Vige trink bay cy thé 32Miah 2-4 1. BAO CAO THU NHAP tong motky) Beanh thu €.000 USD. Chi phi AB Thu nhap rang 4.486 USD 2, BAO CAO VON CUA CHU So HOU (rong mét ky) Von du ky 5.000 USD Thu nhap rong Rit tien 600. Gia tang thuan - VOn cudi ky Cong ng Vbn chi 86 fi Téng 88 vén 3. BANG TONG KET TAI SAN ___ltrong mee ky) Nguén vénTal san 6 8.385 USD 2.500 ‘8385 USD hin vd eich sip xép ede tai khodin trong bing Téng két thi sin wa gifii thich cic thong tin trong d6 sé due thye hign & ede chuang sav. M dai ba bio (0 ké ton ching ta vita xem xét tr Iti cic ctu hoi khée mhau va chia dyng nhiing théng tin khic nhau, ching vdn o6 moi quan hé mat thidt vdi nhaw thé hign trén hinh 2-4 Thu nbAp rong trong bio cio thu nhap trd thinh m@t miu thong tin quan trong trong bio eso von ctia chi i hia, va sd vin cudi ky bang ting két tai sim, Ryn cing 6 thé d cia chi xd hitu trd thinh miu thong tin quan trong cho ng tt cA nhiing thong tin trong cic bio edo nay duge bit ngudn tit ubing nghiép vu tom tat trén bing 2-1. Vi vay, nghiép vy kinh doanh ting ngiy ki dit ligu cua hé thong ke ton, va kha nang phan tich nhing hoat dong nay 1A ky thuat etin ban eta ke todn, THUAT NGU BAL 1: accounting: nginh ké articles of partnership: assets: tai sin audit: mi ton balance sheet: bookkeeper: budget: dy toin business transactign: capital: von foin, hing téng két + bing fin dei auhion vy kinh te diéu le oda cong ty hgp dank sin whan vidn ghi sé va theo déi sé sich ké to’in certified public accountant (GPA): ké ton vien cing ching cy 33charter: controller: corporation: cost accountant: creditor: entity: equities: financial accounting: financial statements: income statement: internal auditor: investor: liabilities: limited liabitity: management: management accounting: manufacturing firm: merchandising firm: ‘obligations: partnershi proprietorship: public accounting: service firm: statement of changes in financial position: stock certificate: tax specialist: BAI 2: account: expenses: net earnings: revenues: statement of owner's capltal: withdrawals: van kién cong nhan mot té chite ké todin trudng cong ty trich nhiém hau han va quyén sé hitu duge chin theo 8 p nhin vién ké ton chi phi nguiti cho vay thye thé phap ly quyén gi cia nhing nguii bon ngodi adi vdi tai sin cia mot doanh nghiép. Cé 2 logi: quyén loi ca chit ng (tai sin ng) va quyén Igi cia chi sé hitu (von) ké toxin tai chin hifo erie thi chimh cio thu thap cung edip thing tin vé qui trink sinh igi iia ce hoat dong cia mot doanh nghiép kiem tom vin gi bo nha diw ur tai sin ng trich nhiém hitu han ban quin tri ké tosin quin tj doanh nghiép sin xudt ché bien deanh nghiép thidng mai nghia vy phap ly céng ty hgp danh doanh sghi peti mhin Ké tosin cng doanh nghiep dich va hao cio bigy dong vé tinh hinh tai chinh gily ching nn cd phin chuyén vin ve thué tai khoin phi tén thu nh§p thuiin - Iai rong, duge tinh bang cach lay thu nh§p ti otc khoany phi tén cia mot ky thi gian. Con duge goi Ia net income. thu nhdp hao cio vén chi nhiin von ritCHUONG II Chu trinh ké toan | Mue tidu i bao gdm vive phan tich Bai h: fe hoat dong kink doanh va xay dyng eae bio cio tid ehinh iC ohing hoot dong ny, Phudng trinh ke ton, Tad sin CO = Cong ng + Von duge ding nhw mot cau tne can hin trong ghi chép vi thu thap théng tin duéi dang bang Ky t hue higu trong vige truyén dat whiting ¥ tudng clin bin ve ké toin thi cl 1M phuong tign co phin kém hieu qui wi dién tigin ctin hing trim, rong ty trong mot thoi ky. Chang han, neu cong ty 6 hai musi Kin ta nhau, thi can phai co hai mugi tam cht tang bang dé ed chd ghi riéng cho ede tAt sin eo thé hiding tugng ché khiin cia mgt ké todin vin sf gop phi d hinh thie nay, vi cong vdi hai musi lam tai sin C6 Subang oft khie dank cho hai muai cong ng va cf 44, hone cding ching thuat ding bing inh. Tuy nhién, né eng sin Khe n hoat dong cia KY et cho von, Rat may, ede nhi kinh daanh con o6 nhieu kF thust khie dé thu thip thong tin ké toan, Mot tink thie duge sti dung khei pho bien ta thi khodin Sé Céi, 46 1a hinh thite dang hé thong ghi No ai C6 trong shi chép thong tin ké tosin, Muc dich eda phiin niy nhl gidi thieu eding este ban tai Ithoiin va he thong Ny - Cé trong ghi chép thang tin ké todn "pong phip isp edn ‘Trong khi ughién cou ve tai khosin vi * Pai khoain 1 gi va SO Chi ‘ich sit dung, ban hay lau y dén ha ctw hi sau: gl? * Nbtug nguyén tae nhap si lieu vio tai khoan? * Tai khoan Sa quan be thé nho véi phuong trinh ke tosin? 35DINH NGHIA TAI KHOAN VA SO CAI ‘ai khodin don gidin la mot loai thong tin trong hé théng ké torn. Vi dy, etic tai khodin thi win Ca: (1 Tien mat, (2) Vat tu cung ting, (3) Dat dai, (4) Xe ti, Nhung thi khosin cong ng cba cang ty co thé gom CL) Thuong phiéu phai tra, (2) No phai tri. "Von cia John Smith" la mot vi dy vi tai khodin von, Trong phin tém tat cic hoot dong di nghién eitu 6 bai hai, dudi phyong trinh ké tosn IA nam edt va méi cat duge xem nhy mot tai khoin, Nén nhd rang méi tai khodn od thé tang (4) hoe gtitme (1, SB ake tai Khovin & vi du vé obng ty dich vy giao hing Cronin Montz 1a indt con sé 66 ditéc do nhing khoin ting vust hon cac khodin giim trén tii khoin trong mot ky. Nhin chung, hé théng sé sich wiét tay) thitimg duge ding Ja mgt S86 Cai dé tap hep cée nghiép va kinh doanh trén taf khodin, M6i trang cia Sé CAi thuting st! dung cho mot tai Khon. Vi vay, Sé Cai cia cong ty chinh IA mot quyén sé chia tt ca cite tii khodin cia cong ty. Hinh 3-1 I mot miu thi khoiin, thi khodn tai sin C6, tan goi “Tien mat’, Ben trai cia tai Khon goi la bén Ng, bon phai goi ta ben Cé. Thuat ngud No vi C6 chi lien quan vdi ring tai ihoin chit khong thé hid suf-taing hoac gitm-ddiy, That ra, hai bén tai khoiin duge ding 48 ghi chép nivtng khodn ting hoe giim.trong-taikhain theo nhitng nguytn tie sé frinh bay & phiin sau ‘Frong hinh 3-1 ed nhimg khoing tring trén thi khodin dé ghi chép: ngiy nhdp di ligu; nhitng: thong tin Vo di lige chy nhap (Myc) va sy déi ving véi, mot phan khitc cia hé théng thi khodn. ‘Mét thi khosn nhy vay duge lap tren mot trang cia $6 Cai. Minh 3-1 Tai khodin 86 Naay Noi dung oo] 6 ung NHUNG NGUYEN TAC GHI NO VA GHI CO G bai 2. ban ds bitt cich phin tich cie nghiép vu kinh doanh trong gidi han phyong trink ké ton. Cé mot vin dé quan trong hé thong nay li sau mdi nghiép vy, phuong trinh vin duge git nguytn trong bing cin a6i - Tai sin C6 tudn ludn bhng vai ngudn vén. Cich sit dung tai khoin $8 Cai eang mang ¥ nghin trong tam nay. Sé du eda tit cA ede tai kho’n Tai sin Cé sé tit cA cde thi khoan nguén vén. Can bing nay thye hién duge nho Ap dung nhing nguyén tie sau trong ghi Ng va ghi C4: ui n bing di sé due De ghi tang mot tai khoan tai sin Cé, nhdp x6 ligy vio bon Ne Dé ghi gidm mot thi khoan tai sin C6, nhap sf tigu vito ben Co Dun trén nhung nguyén tie nay, tit ea cae t vi eG thé tin rhng cae kho’n tang phii ln bon khodin tai sin C6 sé cé sé du Ng vao cubi ky Khodin giam. han Co Dé ghi tang mot tai khodn ngudn von, nbap sé liu vi Dé ghi gidm mot tai khosin ngudn vin, nh§p 36 ligu vio hén No Dua van nguyén the nay, tit ca oie tad Khodin von sé 66 sé du C6 vio cui ky vi st tang pha 36lon hon sé nauyén tic tren, ting si clic s8 du Ng etia ede tii khoiin thi sin © $6 dit C6 clia cite thi khodin Von trong $é Cai, Can bing niy (Tai sin C6 = Vén) 6 thé duge xem mh mot he thong ghi kép. Méi nghigp vu kink doanh duge ghi vao Re thong ki! toain phii dim bio tOng 36 Ng bang ting st G6. Biéu do 3-2 cho thity quan hé nay bing nhing hinh anh cu thé hon. Ban sé thay rhng hink nay gidp ban rat tt trong vite ghi nbd cic neuyén te khi nghien ettu ké ton. Ban sé thay ring sau khi hon tilt noi dung phim nay, cde nguyen tie tren duge vin dung rit dé ding 4éi v6} ban Co sé hing vii téng Hinh 3-2 TAL KHOAN, = TALKHOAN + TAI KHOAN TAI SAN CO. CONG NO VON Cac khoan tang | Cac khoan Céc khodn gid | Céc khosn rang Ofc khoan | Cac khoan duge ghi vao bén | gim dugc ghi duge ghi vao bén | duce ghi vao giim duve ghi |tang duce ghi {rai hoac bén No | vao bén phai Wai hoac ben Ng | ben phai hoac vo bén trat_| vo bén phai i hoac ban C6 ben co hoac bén No | hoac bén CO t $6 du Ng 86 du CO oda tai sin 06 9a ngudn ven TAI KHOAN VA PHUONG TRINH KE TOAN Trong phiin nay, ching ta sé xem xct mot vi dy, dé bist tai khoan Sé Cai duge sit dyng the nto dé mang Iai mhing muc tieu twdng ty mhu ghi chép dudi dang bing 3 bat hai, Vi dy da sit dung d bai 2, voi nbimg nghiep vy di duye ghi dudi dang bing, duge thé hign 8 phim dudi day. Cu thé nhang thong tin vé nghigp vu kinh doanh trong vi dy nay sé duge nhap duéi dang No - C6 vao nim thi khan SO Ci . Hay nhin vio tii khofin Tien mat (mot tdi khodn thi sin Co) kj hon dé thay ngay mot sé nehigp v4 eda cong ty Dich vu giao hang Cronin Montz duge ghi chép thé nao, Trong tai khoan Ten mat, $6 tien mat nban duge trong thang thé hipn é ben No (ben trai). Cac 8 ghi Ng niy phat sinh tit ce nghigp vy (1), (2).va (6). Twong tyy af tien tra trong thang thé hién & ben Co (bén phai) ca tai khoiin, SO phi Gs phat sink tir nhitng nghisp vu (4), (7), (8) Teng 36 tien nhan (36 ghi No) trong ky duge ghi vio phia Judi, cudi cia ben No. Tong sé ghi Ng 4 day Ia 14.000 USD. Tong sé tien tri (sd ghi C5) cing duge ghi vio ber C6 theo cach twong ty. Ding sf C6 6 lay la 6.815 USD. Néw hiy sé tién 14.000 USD trit di 36 tfen 5.815 USD, chiing ta sé 06 s# Wen ron it trong tay, gol la s6 du Ng. Trong vi dy nay sf du No 1A 8.185 USD. Con 6 miy duge ghi vao ben No. Néu hic nay ching ta fim mot bing cin d6i ké ton, thi 36 tién duge ghi vio d6 se ts du No 8.185 USD ctia tai khoin Tin mat. Tuy vay, ching ta cing chi mdi xem xét mot tai Khon 6 hen Cé etia phuong trinh ké todn, ng nén nhiic lai nguyén tic oo bin fi tii sin Cé luon iuon bhng nguon ven. Vi vay, méi 38 ghi Ne va CO caia tai khoiin Tien mat phai es mot sy ghi chép dong thai vao mot tai khoda Khée. Cate © Ng ciia tai khodin Tién mat phat sinh ti nghiep vu (Li, (2), (6) dude can bang bai sé ghi C6 tai khoain Khie; vis Cé cia tai khoin Tién mat tit cde nghiép vu (4), (7), (8) duge can Ang béi so ng d cae tai khoan khiic 37Nhuing hoot ding kink dounk phan dnh devi dang bang TOM TAT HOAT DONG xin sfoanty vay TAI SAN CO = ‘CONG NO + VON Tien mat Hang = Thuong phitu Ng _ von phai ta pha ted 6. Montz 1a) 6 Montz dau ww 5.000 USD vio Js 8.000 USD + 5.000 USD (2) cong ty vay ngan hang 3.000480 + 3.000 + 3.000 US | (3) COng ty mua chiu vat tu eung ding +500 USD tp 500 USD (4) Cong ty ta ede khoan chi bang |- 4.200 ~ 4.200 USD tin, t6ng sO 4.200 USD [{) Cong ty 95 dung vat tu cung dng = 300 USD - 300 USD {6) Cong ty nhan tign cba kach hang + 6000 USD 6.000 USD tra cho dich wy (7) Gong ty tra mot phan ng eng fai |-1.015 USD 1,000 USD - 15 USD (@) Gm sé avy rst tn mat choeni |. eoouso | | _ = 600 USD ding ea nhan 6 du cudi thang r ; [TEN MAT 500 USD + 5.885 USD INGUON VON 385 USD TONG TAI SAN CO 8.385 USD [{11 §.000 [e200 [NO PHALTRA 213.000 | 1.018 (3) 500 6) 6.000 |(@) soo | -———-_— __ taoa | sers | WALTEGUNGUNG | [THJONG PHIEU PHA! TRA ven O Montz [90 9.125 () 500 (8) 300 1.000 ](2 3.000 4) 4200 ]i1) $000 - oe SS a 200 | [$8 dus 2.000 (8) 300 |) 6.000 (7) 15 te 600 | 14000 5.115 |s6 aur 5.005 Tt cd cae tat khoan TAi SAN CO 6 s6 du No va duge ghi tang ban No 8.195 USD 200: Tn mat vat tu Tai khodin tai sn Ca ghi giam & ben CO ‘Tat ca tai knoan NGUON VON cé 86 du C6 va ghi tang 6 ben Co Thuong phiéu phai tra 2.000 USD No pha a 500 Vén O,Montz 5.885 8.385 USD Tai khoan nguOn von ghi gidm 6 ben No Cac khodn thu duge ghi C6 va cac khoan chi, rit tien duge’ghi No6 thé thay mai nghiép va duge C6. Diou nay duy tri sy fin bing cist tai siin Co vit ngwon von, Ban cin hiéu mot eich day di nhitng nghiép vy kinh doanh duge shi chép vao tai khoan SO Cai phir the » ving théng Ng - Co sé con stk dung trong sudt phan phiin sinh tren tii kholin $6 Cai lién quan dén cd hai bén Ng va nghi-n cu ip tdi d giio trink nay. Bing ké dudi day s@ giip ban bist duge nhung nghi¢p vy luge ghi vao tai khoan nh mot khosin Ny hay mot khodn C6: 1. Ong Montz dau ty 5000 USD tin mat vao No tai khogin tin mat 5.000 USD kin doanh . v 66 tai knodin Vin Ong Montz 5.000 USD 2. Cong ty vay 3.000 USD ctia ngén hang Ng fi Khodin Tién mat 3.000 USD ‘C6 tal Khon Thuong phigu phaité 3.000 USD 4 Gone ty mua chiu vat tu cung ung No tai khoan Val tu cung ung 500 USD C6 ti Knogin No pnai 1rd 500 USD 4. Céng ty tia c&c khoan chi bang tién téng 66 No tai khodin Von Ong Montz, chi tiét cho cdc khodn chi 4200 USD (800 USD, 1.500 USD, 200 USD, 1.600 USD, 100 USD) C6 tai khoaa Tién mat 4.200 USD 5. Cong ty si dung vat tu da mua Ng tai Khoa Von cua Ong Montz 300 USD C6 tai khoan Vat tu cung ung 300 USD 6. Gang ty nhan wién khéch hang tia cho céc dich vu Ng tai khodn Tién mat 6.000 USD C6 tai knoan Vin Ong Montz 6.000 USD 7. Cong ty 4a mot phn No Gong lal vay No 18i khodin Thuong phigu phi tra 1,000 USD No tai khoan Von Ong Montz, 15 USD Co tai Knodn Tien mat 1.015 USD 8. Chu sd huu nit tién mat cho chi ding cé nhan No tai khoain Vn Ong Montz 600 USD C6 tai khodn Tién mat 600 USD 39BAI 4: PHAN ANH CAC HOAT DONG KINH DOANH Muc tidu Bai 3 da gidi thigu cing cic ban ve tai khofin, SO Citi, va nhutng nguyen tie ghi Ny, ghi C6 trong phin anh cic nghiép vy kink donnh theo he théng x6 ké ton hién dil. Muc itu dau tien ch phan chia tai khoan von cin ché doanh nghi¢p thinh nhung bd phan hoke tai khosin dé vie ghi chép va hio cio duge dé ding hon. Hay nhd Jai 6 bhi 3, til khodin Von bao gom ba bit ton, diu ty cia sé hdu chi la bit ton ghi Cé trén tai khodn Von, doanh thu 1a buit toxin ghi Cé trén tai kho’n Von, cic khoin chi li but ton ghi No trén tai khoin Vin, va sé tin rut ra ta but todn ghi Ng trén taiskhoan Von. Bay gid ban sé tim hi6u cic tai khoin vieng bigt cd thé lam nhu thé nao dé nam duge tung yéu t6 cia von. Muc tidu thit hai vdi nbitng yéu t6 kha DAL ndy 1A gidi thigu 6 Nhat ky, cich wit dung, vi m6i qunn he cia né trong phutang phiip ké todn bing tay. Phuong phap tiép can Trong khi nghién eu tai kboin vén 6 thé phan ra thanh ede (iu khoin nh thé nao, sé Nhat ky va ciich si dung, ban hay chi y¥ dén bin ciu hoi sau: tt nhém tai khoiin cin ban duge st dung trong hé thong ké torin hifn nay 1A gi? - Cie yéu té cia qui trink tinh tosin bang tay? + Sé Nhat ky xh? ~Gie nghiép vy kinh doanh due phan dmh thé nao trong sé Nhat ky? sAU NHOM TAI KHOAN Phiong trinh ké tosin thé hién ba loai tai khodn: tai sin C4, cong ng va von. Ban da dug biet cae nguyen tie ghi No vi ghi C6 trong ghi chép nhitug nghiép vy kinh doanh vio kholin nay. Hay nghién ctu thong tin trén Rink 4-1 dé on loi cic nguyén te, dae bidet lye y dey je tA Hinh 4-1 Tal KUOAN TAI SAN CO TAL KHOAN CONG NO + TAL KHOAN VON Cac khoan | Cac khodn Cac khoan iam] Cac Khon tang Cc khoan gidm | Cac khoan tang tang (ai san | gidm tai san cong ng ghid | céng ng ghis vin ghié bin | vn ghié ben C6 duge ghi | Go gnic bén ben No ben Gd No C6 ben Ng 6 t I Voy: Vi dy: 4. Rat tn oda che 4, Dau tur oda cna 86 hou 86 hiu véo céng ty 2. Chi they . 2..Doann thu 40cae vi du duge ké ra bén dudi tid khoitn Von, Cie but ton nay 1a co sé cho vige phan thi khoin von dé tién hanh ghi chép vi bio exo duge dé ding hon. ‘Trong nhing nghi¢p vy kink doanh hién nay, phin dnh & bio cio cic thu mhap vé quan he gidwrdoonh thu va chi tiew 8 quan trong hing du. N6 thé hign kh ning loi nhudin cia hoat dong cong ty trong mot ky, vii hing thong tin nay dac biét can thiét déi voi quyét dink cin nha daw twrei chi tin dung. Moi cong ty déu od nhang khoin thu nhap vat wit phiéu cic khoin chi. Do vay, han eo the thay rin chi mot tai khofin vin duge ding dé hi chep tat ci hing thay doi Ve van, se cd mot si Min bit ton edn eit nhieu loai trony tii khosin vein cia chi sd hit Ching han Gem hinh 4-1), bén Ng cia taf Rhain bao gom cae but tosin rit ti eng nhi cic but torn cho mhiu khoiin chi oti cong ty phai chu. Ben C6 cia tai Iehoin bao gom nhitng but todn: dau tr cin chi sd haw cong ty, cGng nhy esc bit ton vi ede khoan thu nhap trong ky ncita chit sd hu, mot hé thong thuan tyi hon cho cong vige ghi chép va bio cio, bon kiéu thi khosin von s# dvge dng thay vi chi mét tai khodn, Nhung tai khoin nay duge thé hién trén hinh 4-2, Nhin vao diy ta cé thé thiy tai Kho’in cia mot céng ty 66 thé phan ra siu dang a) i du No. 2. Cong ng - thuimy cé sf du Ce. ‘ai san Co - thuting 06 3, Diu tu clin cha 6 hiu - thuting © 93 du Cs. 4. Rit tien eda chi sé hau - thusng 6 si du Ng, 5, Doanh thu - thuting 6 30 du Co, 6. Chi phi - thuding ed #6 dw Ng Hidh 4-2, 3.V6n cia chi sé niu 4, Puit tin cia 86 hou Bau w cla cha Rut tién coa 86 huu vao cha 36 haw s6ng ty duge ghi b&n No - ghi ban CO 1, TAL KHOAN |_| 2. TAL KHOAN TAISANCO |*} CONG NO | + 5, Tai khodn Doanh thu 6, Tai khoain chi phi Doanh thu Chi phi duge duge ghi ban ghi bén No | Can nho rang bon taj khoan Gren ta ec foal tai khoain von (iu ty cia chi sé hitu, rit tien eda chi sd hu, doanh thu va chi phi). Hai trong bon loai thi khoin may es 96 du C6, the bien cae khosn tang vén cua cing ty, va hai trang bon load tai khoiin may e6 x dae No, thé hién cde khoin gidm vin cia cong ty atCHU TRINH KE TOAN Ban da bidt cde nghi¢p vy kinh doanh cung cp nbang théng tin dau tin cho he théng ke fofin tai chinh va mOt he théng gom siu loai tai khodn co ban duge ding dé xu ly cic hoat dong vit dé phye vy cho cong tae chuiin bj cite Info cio tai chink, Trong phitn nay, ching ta sé xéc dink cde bitde Git gidi quyét trong qua trinh ké toin. Cac bude nay duge xem nbu chu trinh ké todn, gm: 1. Cie nghi¢p vu phit sinh duge ghi chép ban dau tren mot chitng tir ai ching tit g6e cho thiy mot nghiép vy kinh doahh da xudt hign c6 thé ké ra nhw: (1) phigu bin hing hoje héa don ban hang; (2) thé cham cong hotle hing chim cong cung cdip cic chi ti6t dé tink Iusng, (3) hoa dan whin tir nha cung tng ve khoin mua chju. 2. Nhung nghi¢p vy phat sinh trong mot ky duge ghi theo tht ty lé-gic tren met quyén s6 goi la sé Nhat ky. Vi vay, 96 Nhat ky tré think mot quyén sé ghi chép thutng xuyén moi nghiép vy kinh doh eiia cong ty. Chite ning va cach ding s6 Nhgt ky s@ duge trinh bay phiin sau. Thong tin ghi tren chitng tir géic sé duge nhip vao sé Nhat ky theo nguyén tic ghi Ng va ghi C6 3. Tiép dén cae nghiép vu trén sé Nhat ky duge chuyén vio cic thi khoin trén Sé Cai, Qua (rinh vao s6 nay sé trinh bay d bai 5. Cuéi ky, sau khi tat ed cic nghiép vu cia céng ty di nhap vio 36 Nhit ky vA chuyén vio ede tai kho’n thich hgp trén Sé Cli, 66 thé xée dinh s6 du cia cée tai khosin, 4. Sau dé, bang ké toin bo exc khoan cing cfc sé du etia né dude lap. Bang ke niy duge goi Ih hing két to’in, nhim kiém tra sy cin bang gitda Ng va Co trong: Sé Cai. Bang két toan vdi cic tai khoan va sf dir cing Ia ed sd dé xiy dyng cde bio cio titi chink. (Bai 5 sé ndi ri hon ve Ining két ton va chute nang cia n6) Tinh 4-3 tém tat ede lade trong chu trinh ké todn Hink 4. Nghigp vu phat sinh va théng tin duge ghi vao ching tir gée Théng tin trén ching tir gc f duge ghi vao sé Nhat ky Thong tin duge chuyén tir sé 7 Nhat ky vao S6 Cai Bang két todn Guge Hip vao cud ky Lap cc bio céo tai chinh: 1. Bao cao thy nhap T6i ngubi ra quyét din 2. Bao cao vén cia chu so hau 3: Bing téng ket tai sin 420 NHAT KY CHUNG Chite ning cia x6 Nhat ky 1a ghi chép thang xuyén va day diy, sip xép cae a6 ligu cia moi nghiép vu kinh doanh theo mot thi ty l0-gic. Gch ghi vio #6 Nhat ky sé thé hién anh hudng cia cae nghiép vu d6i voi tai khoiin, Hinh 4-4 la vi dy vé mot #6 Nhét ky thong thudng vdi hai cot Haj nghi¢p vy kinh doanh da duge phan dnh tren 86 (goi 1a "vao 86") theo phitong phiip vao sé. Hay chu ¥ vige trinh bay sau diy ve phiong phip vio sé mot nghi¢p vu kinh doanh @Maéi trang cin Sé Nhat ky déu duge danh sé tht ty SG dau cot ghi ngay - thing la ten cia nam; © Neay phat sinh nghiep vu kink doanh ghi d cot ngay - thing. Ten ctin thing khong can nie Ini 6 cic nghi¢p vu ké tip trong thang. ©Tén ca tii khoin ghi No duge ghi ngay d gic Uwii cia cot din gid @Téng af tien ghi No ghi vio cot téng 86 Ng. ®t cia thi khoiin ghi Co duge ghi vaio hang ke tiép da ghi ti khodn Neg. Mét khoang tong chita Iai d dau dang cho thily dé Ia tai khodn yh Co ©Ting 48 ghi C6 duge ghi vio cot tng si Co. Mot oy didn sii auge ghi ngay khi vao s6 Nhat ky. Dav le mot thong tin rit 66 ich va td thanh indt bio cio thuiing xuyén cho cdnj! ty. QGita cic but ton vao sé Nhat ky thuong bo cich nhau mot dong tréng. Cor dién gidi cung ciip ndi dung (chi) cho view nh@p vao cac tai khoan trén $é Cai, Qué trinh chuyén vio S6 Cai duge gidi thich bai 5 Hinh 4-4 Ngay thang DIEN GIL 1978 Tin mat) June © Vén cia C.P, Smith F) & dau tu vao céng ty cua cha sé huu 19 [Nha cia 60 000,00 Thuong phigu phai tra | { 60.000,00 Mua chiu mét can nha cila cong ty 2, la: suit | 7% td trong vong 20 ngayPHAN ANH CAC NGHIEP VU TREN SO NHAT KY Dudi day la biéu miu duge Kip cho cc hoat dong trong thdng cia mot cong ty dich vy. Cac pope Ngay thang 1978 thang 5 8 "1 7 18 ar Tién mat Dung cy van phong Von cia Paul Stevie Ghul so uu dau tu hen vao kinh doanh va BO va, cong ty mét s8 dyng cy van phong via mua gid 800 USD Dung oy ria xe Thuong phigu phai 1a Mua chiu dung cy 1a xe cia céng ty Adele Bros, lai sudt 8% 112 trong ving 120 ngay Vat ts cung ing No phat td Vat tu diung 1a xe mua chiu alia céng ty Ace, ta 100 USD trong vong 10 ngay va sO cn Iai trong vang 60 ngay (Chi tien thue Tien mat Tra tien thué nha thang 5 No phat thu Tien mat Doan thu tia xe Doanh thu nha duge ti cac dich vy thye hién trong rida thang dau, gom cac fan nia xe cho Hang cho thue xe Roll Ng pha td Tien mat Tra mot phan ng cho céng ly Ace vé khodn mua chiv gay 8 thang 5 Tién mat No phat thu Da nhan tién td ng ctla cong ty cho thué xe hai Roll 1000,00 USD 800.00 1800.00 USD 600,00 9600.00 800,00 800,00 300,00 300,00 100,00 700,00 800,00 100,00 : 100,00 100,00 100,00 446 NHAT KY THONG THUONG Trang 2 DIEN GIA Noay 1978 | 31 | Tra wong ‘hang 5 Tidn mat h ‘Tra luong thang 5 cho cong nhan 31 | Chi phikhdc Tien mat i Chi phi khdc trong thérig 5 31 | No phai thu Tibn mat Doan thu nia xe i Doanh thu duge tr tir dich wy thyc hin trong nia thang cu6i, trong 46 06 khodin thi6u ng cia Hang cl thud xe Roly. k | 31 | Rat von cia Paul Stevie Tin mat Chi sé hin nit tid mat cho chi dung cé nha. Gidi thich céc nghigp vu kinh doanh cia hang rita xe Stevie a. Chi sd hiu diu tu vao cong ty. Anh ta gop hai tai sin: tién mat va dung cy van phong. Hai tai khofin tai ein Cé duge ghi Ng tugng ung voi sy tang @ hai tai khodn. Tai khoin Von duge ghi Co dé phan anh von oda chi sd hitu trong cong ty. Ciic dung cy duge ghi 800 USD thé hin gid tri cia né khi dua vao cong ty. b. Cong ty mua cic dyng cu cho hogt dong dich vy ria xe. Tai khoan ‘Tai sin Cé duge ghi Ng dé phan Anh 80 ting tai sin. Mot khodn Ng phat sinh trong hoat dong; vi vay, cong ng (Ng phai tra) duge ghi Co dé thé hign 96 tang von ctia chi: tin dyng déi ‘ong ty. c. Vat tu cung tng ding dé nia xe dugc mua chju. Tai sin, vat tu cung tng, duge ghi Nd 8. thé hign sO tang nay. Ng phii tré, m6t loai cong ng, due phi Co a8 tuong ung voi von cia chil ng trong tai sin cia eng ty. Vide mua chju duge slién gidi trong but todn nhat ky. d. Tién thué trong thang dugc thanh todn. Tai khodn Titn igt dug ghi Co tuang Ung voi 86 giim cia tai khoan Tién mat. Chi phi thué duge ghi Ng vi né lam giim v6n cig chi sé hau ddi vi cong ty. Cie khodn chi lam gidm Igi nhuan ciia céng ty, do vay cing lam giim von, 45©. Phin @nh doanh thu thu duge. Tai khodn Doanh thu duge ghi C6 tudng ung vdi vide ting chi si hau) cia cong ty. Tai kho’in “Doanh thu vé ria xe" duge ghi C6 sf tion tng cOng 1A 800 USD. Hai tai sin Co duge ghi Ng dé thé hin sé gidm di, Ng phai thu, mot loni tai khoan tai ein Cé do cong ty cho thidu ng, duge ghi tang 100 USD ung véi 36 tien mat cong ty cho thué xe hoi con ng vé nhitng dich vy-da lam cho xe cia ho, Tien mat dude ghi Ng dé phan anh sé tang cia tai sin may ur Khich hang, van (én c f. 86 tién ng cong ty Ace ve hang mua chju ngay 8 thang 5 duge thanh todn. Tien mat dude ghi Co thé hitn sé tai san bj gidm di. Tai khodn No phai thu duge ghi Ng thé hién af gilim ciin cong ng va s6 tien di Ng g. Da nhan tien cain Hang cho thue xe Roly. Day la si’ Ng phat sinh vio ngay 17 thang 5. Tien mat duge ghi No dé chi so ting cia tai khoan nay. Ng phai thu duge ghi Co 46 phan anh thye # khéng con tién:cho ng nita; Tai sin Ng phai thu 98 giam din dén of dy hing khéng. h. Thanh to’n lwdng. Tai khodn chi phi duge ghi No thé hign sé giam von cia chi 83 hay, Tai kho’in tien mat duge ghi C6 dé phan Anh so gidm cia tai sin nay, i. Thanh toAn chi phi lit vit. Cong mb cae lai chi phi kh ghi Co lam gidm thi sin tien mit , 86 ghi Ng lam giim von. 80 j. Doanh thu kiém duge. Tai sin Cé gia ting va vén eda chi si hay gia ting nha tgo ma doanh thu k. Cha sé hiw rut tién mat cho chi dang cd nhan. Tai Khon Rut tien cia Paul Stevie ta mot loai tai khoan vin, No duge ghi No dé lam gidm von cia chi sé haw adi vai cong ty. Tién mat dude ghi C6 cho thay thi sin nay bj giam. Moi nghi¢p vy kinh doanb trong thang dau tién duge ghi vo so Nhat ky thong thudng. Nghién ctu ting nghigp vu va hidu sy gidi thich cu thé 1 mOt bude quan trong dé ban dat duge sy thanh thao ve ké ton. Vi du trén cung cip cho han mot co sd dé nghien cdu phan ké tip, 46a BAI 5: QUA TRINH TONG HOP CAC NGHIEP VU KINH DOANH Mue ti Mae tidy oda bai nay gidi thigu eae nghiop vy kink thay chu kj ha aghigp vu kinh doanh ctia mot doanh nghiép dich vu. Bay vu pay ti sé nl hen SiC ‘Prong bai niy edng iid) thidu ca edu tai Khon, ‘fe hoat dong tien quan dén qui trinh tong hyp théng tin tit h ton thi cong. Ban di dude hoc cich ghi 8 nhSt ky cde han s@ hoe eich chuyén este nghiép va cach lap mot bing ké soi du ting hap, ky vw cite thi khos ‘ii, Phuung phip tiép cain Khi ban mghién edu eich tong hop cic nghi¢p vy kinh donnh mhim mye dich bio edo, ban hay chi ¥ vao ba cAu héi dudi day, ma chu tri li 8@ duge tim thay trong: hai: * Bing cich nao cic nghiép vy kink tw duge chuyéin tir 58 nh§t ky vio ede tai khoin tren 5, Bin ke 3G det ings hop duge lap nb the nao? va chite nti etin bing ke 96 du Ung hop da gi? © Cd clu thi khodn ta gt? vit che mang cia ed exiu do"! QUA TRINH CHUYEN S6 CAC NGHIEP VU KINH TE vVAO TAI KHOAN Gi Nhat ky qua sd Gai, Phi tye nay cin hiép vu kinh doanh vao timg Ui khoiin tai san 5 «ic tai khoan Quit tinh chuyén ey ke chuyén thong tin ke toxin ta thi C6, thi Kho tnhim tong hop tit ca a bh hating ea cic ng mciing Ne, va tai khoan Von, VAo cudi mdi ki, con ny s6 duge ding dé lap hing ko sd du téng hap va eiie bin ecio tai ol So Nbit ky chong voi mot but ton dun vi civ but ton Hien quan trén $4 Citi duge trinh bay teen hink 5-1, Cie moi tén tren hink ehi wi but tein chuyén sé due chuyen di dau, Cae dhding KE damm dung dé ke cle but tain chuyén 86. ghi Ng, cin ecic duting ke ngkt quang ehi ede bet tain chuyén 86 ght Co. Hay nghion eu ky nang hé thing ky hig dai chigia t vi Von, CP Smith) ay cua tai kho’in trén e6 mot cbt dé chuyén sé ghi No, mot cét dé chuyén 86 hi C6, mot COL dé phan sinh si du ctia tai khoin du tai kholin 6 wi du Ng, va mot cot dé phan ink sii du eis thi khodin néu tai khoin cé 8 du Cé, Hinh thie my ea thi kehoan duge wf dung rong rai trong doanh nghiép vi né ¢6 dink ché dé phin anh af du cia tai khoin sau Khi moi nghiep vu kinh ti dude chuydin sé. ui ¥ WA cae thi khodin tren So Cai trinh bay tren hin 81 (Nien n co hinh thie kheie vei cae tai Khoi minh hoa trong bai trude, Hinh thie S86 Cai duge gui tai khoin cbt «cin doi. Od Qué trinh chuyCn 36 bit toiin trén, vai mt x6 ghi Ng vit met ai ghi Ca, Om cic bude sau: @® Ghi ngay cia hit toin phat ky vao tai khan CB) Ghi 8 ghi Nu vio cot No eiia ©) Ghi ky higu d6i chiéu vio Nhat ky © Ghi ky hibu dé chidu vin xi Nit ky dé chi v9 a6 ghi No aa duye chuyén déin ta thich hgp (tai kho’in sii 101 é duge ghi Ny (ai khosin Tion maty i khorin duge ghi Ny (tai khoin Tién mati Khoiin trén $6 Cai dé chi r6 86 phi Ny dude chuyén tit $6 Khon a7re ® Ghi ngdy eda bat toxin mhoe ky vao thi khan se due Bhi CO (AI khoiin Vin - C.P-Smith) @® Ghi $5 ghi Co yao cpt Gd etia thi khoan sé dyge ghi Cs (tai khoan Von - C.P, Smith) © Ghi ky higu adi chi#o vao ti Khoin trén 86 C4i dé chi ro sti ghi C6 da dugc chuyén ti 86 Nhat ky @® Ghi ky hitu adi chiéu vio 8 Nhst ky 46 chi v6 86 ghi 06 a8 duce chuyén én tai khoan thich hgp (tai khoan sé 300) Thi du: Sé hat ky tia cong ty Stevie, twong ty mhw thi dy minh hoa 6 bii 4, duige tai lap dudi day. Tuy nhién, lu y 1a hic nay, mot pl Ga qua trinh chuyén sé, cic ky higu déi chigu olla céc tai khoan thich hgp trén Sé Cait di dude ghi vio cot déi chiéu cia 66 Nhit kj. Sau hinh mink hea Sé Nhat ky ki 86 Cai cia cong ty. Hy nghion edu kj hang each ma timg but ton nbae ky a8 duge chuyén vao tai khoin thieh hyp ten $8 Cai Ninh § :Qud trink chuvén 86 Sé nhat ky chung Dién gid Von -C.P Smith hii nhan dau tu vin vae cong ty fen mat Dién gidi TK $6 300 SO cy Ne. 6 1978 | thang | 15 6 rl 10.000,00 48Vao cudi ky (trong trudng hop nay la cudi thing), 8 du ciia mdi tai khodn duge phin anh tren Sé Cai, Cac 36 du cudi ky nay duge ding dé lap bang cin d6i ké tosin, dieu dén 4 phan sau 41, 42, 43, 44 49 8é nat ky chung Trang 1 Ngay Dién gid Ma sé No c Frere] 1 | tienmat ” 101 100000) nang Thiét bi van phong 120 800,00 Von - Paul Stevie 301 +.800,00 Chi nhén du tu tién mat vao doanh nghiép va gop vio mét s6 dung cy van phdng ma anh ta via mua hét 800 USD ' 3 | Thi6t bj nia xe 122 3.600,00 Thuong phiéu phal tr 202 3.600,00 Mua dung ey ria xe tt eng ty Adele bing thuong phigu ky han 120 ngay lai suat 8% : 8 | Vat tu cung ting 103 800,00 io: Cae khodn phai tra 201 20,00 Mua vat dyng nia xe ti eng ty Ace tra cham. 100 USD phai trd trong 10 ngay va s6 cbn tat 88 11a n6t trong 60 ngay. 1 11) | Chi phi thus nha 502 300,00 | Tien mat 101 300,00 Tra titn thué nha cda thang 5 |] 47 | Cac khode phat thu 102 100,00 : Tin mat 101 700,00 | Doanth thu ria xe 401 800,00 i Thu nhap kiém duge ty cdc dich vu trong rida du thing, 20 gm chi phi nia xe {ta chim cla cong ty Roly : 18 | Cac khodn pnai a 201 100,00 i Tien mat 104 100,00 } Tra 86 tién no céng ty Ace vé fan mua hang : vao ngay 8/5 cia cong ty | 27 | Tin mat to1 100,00 roy Cac khodn pnai thu 102 100,00 | | Thutiba ng wr cbng ty Roly sé duge ban6 NHAT KY CHUNG Trang 2 ce Ngay Dign giai Ma $6 978/31 | Chi phf tién iuong 501 {600,00 USD nang Tien mat 101 600,00 USD ‘Tra luong thing 6 cho nhan vig. : 31. | Chi phi inn tinh 504 100,00 Tian mest 101 100,00 Tra cdc khoda linh tinh cla thang § 31. | Cae khodn phat thu 102 490,00 Tien mat 401 41.100,00 Doanh thu tla xe 401 4.500,00 Doan thu kim duge tu cde dich vy phuc vi trong nda cuéi thang, gdm 8 chi phi ra xe tr cham cla cong ty Roly a Rit tign - Paul Stevie 302 500,00 Tien mat 101 500,00 : Chi cdng ty ait tin mat cho mye dich st dung oé aha s6 CAI TONG HOP Tién mat TK $6 101 Naay Dibn giai wessp NO 06 $6 ou Ng co joel CY) 000.00 \ 4.000,00 men) a4 . 1 300,00 700,00 7 1 700,00 . 4.400,00 18 1 100,00 3.300,00 2 1 100,00 1.400,00, a1 2 600,00 800,00 31 2 100,00 700,00 at 2 | 1.100,00 1.800,00 a 2 500,00 1.300,00 | Dig giat 1978 | 17 thang | 27 5 | at 50Volt tu cung ing TK 36 103 Ngay Dién gial Mass] Ng © SO du a 4 a | Ne ce 1978 thang] 8 1 | 800,00 800,00 5 Thi6t bj van phdng TK $6 120 Nady Didn gid Ma sé] No co 86 du co 1978 thang) 1 ‘4 | a0,00 800,00 5 | Thit bj ria xe TK 96 122 ——$— Ngay Didn gia S6 du Ng C6 =f. — -—} \- ~- 1978 hang) 3 1 | 3.600,00 3,600.00 5 Ge khodin phai tra TK 86 201 Noay Dién gidi Ma s6] No 6 86 du Ng co 1978 | 8 i 800,00 800,00 "and | 49 1 | 100,00 700,00 TK 96 202 pe Mass] No 3 $6 ou Ne ce 1 3.600,00 3.600,00 i Vén - Paul Stevie TK $6 301 ———_--__. Nay Dién gidi Ma sé] No co S6 du Ng 06 978 ang) 1 1 1.800,00 1,B00,00 5 51Rut tien - Paul Stevie ra OTe cence yng me Dien gidi Maso] Ng: +) 500,00 Doanh thu riza xe ' ngay Dién gidi po _ h197e | 14 nang) sm \ Chi phi tn wong TK 6 501 Nowy Dién giai Ma sé] No want thang} 31 2 | 600,00 600,00 is 1 ! | Chi phi thue nha TK 96 505 Nowy Dién gia Ma sé] No co No Loe -.t- wf pee fe 1978 | voang, 14 + | 300,00 300,00 { | | ! Chi phi finh tinh TK s6 504 | Ngay Dign gidi Ma sé) No ce pom pooper ee io | 1978 ‘1S | 31 2 | 100,00 100,00 82LAP BANG KE SO DU TONG HOP Mot khi cic a6 du otia ting tai khoin ea bigt dA duge ic dinh thi ta e6 thé lip bing ke sé che tang hyp. Nhu ta da dé cp dén d bai 4, bing ke so du téng hyp la i khoin tren $6 Cai vdi ede si dec hién hanh cia ching. Bing ke nity duge kip dé kiém tra tinh ein bing ctia cic sti Ng va ose $6 C6 trong $6 C ke cing duge dé lap bio t bing ké i vio cUdE moi Ky thi gian, Being Ap cc bio cio tai chinh vi né rhda dung thing tin cn thi tai sin, va bao cto von chi: nhan. ding nh mot can ed dé cio thu nhap, bing Téng Hinh 5-2 trinh bay bing ke 36 du tong hyp cin cing ty Stevie, Dé nim chic ving ke xd du ting hap duge ily tir dau hay di trong phan trade. Ic con 36 trén chiéu vii sO du trén cic tii khoin trong Sé Céi ‘Think thong, 66 mot bit tosin chuyén sé sai va khi d6 bing ke si du ténge hyp sé khong can bing. Néu cd mot sd Ng hore n Wing: ke » hing si bj qua trin chuyén 96 6 qua. Khi dé oi phiii xem lai Ss Nhat ky dé tim ta xis co mot but ton ghi No hoa. ghi Co bj joan doh soi cot ten ti Kchosin thi chénh ng ke sé du téng hyp sé bing gip hai lin so sai s6t. Thi tue sun hh pha chin dii sf chénh Igch trén bing cin i6i roi doi chiew Ini 86 Nhat ky dé dink vf 96 sai sot 1 C6 bj bs qua thi chénh lech tr du tng hop ss sot tét nba So die ting hop cing ly Stevie Cong ty Stevie Bang ké 86 du téng hop Mink 5-2: Baug & 31/5/1978 Jarkhoin ~~ " CS re isoq00uso | 102 | ¢ée khogin phai thu 400,00 P03 [ven cung éag 800.00 | 420 | higt bi van phong 800,00 | 122 | Thiét bi nia xe 3.600,00 | 201 | Cac khoan phai ra i 700,00 USD | 202 | thwong phiéu pnai td 300,00 | 301 | VGn- Paul Stevie + 800 00 | i 302 | Rut tién - Paul Stevie 500,00 | 401 |Doanh thu nia xe |e su0o | $02 | Chi phf thué nha 0,00 i | S04 [ei phi int inh 100,00 ' | 8.400,00 USD | 8.400,00 USD 93Hinh 5-3: Nahigp vy kinh 16 phat sinh va thdng tin duge phan anh vay [ ehiing tir gc. | ‘Thong tin ching tr gic duge ghi vio ‘ 6 Nhat ky Thong tin duge chuyén tu Sé Nhat ky ao $6 Cai Bang kd 86 du téng hop duge lap vito tie cud ky Cée bao cdo tai chinh duge lap gm 1. Bao céo tai chinh L671 cho gut ra quyét dion 2. Bao céo vGn chd nto 3, Bang Téng ket tai sin Ban cing cin canh gic bing ké s6 du téng hgp cin bang ma vin cd thé chifa dung sai st. ‘Thi dy, s6 ghi No 100 USD ctia tai khofin Tien mat c6 thé bj ghi nhfim vio tai khoain Vat tr cung ung. Khi lap bang cin d6i thi, tai khodn ‘Tien mat sé bj tinh thigu 100 USD va thi khoain Vat tr cung ung sé bj, tinh dt 100 USD. Trong trudng hyp niy, bing ké 86 dit téng hgp vin cin bang, nhitng 3 du trong cic tai khoiin (Tien mat va Vat tu cung Ung) bj sti. Do dd, vibe ghi so nhat ky va chuyén s6 chinh xdc ta can thiét vi két qua cuéi cimg cia qué trinh ké tain (cite bio cao tai chinh) duge dya tran dé Hinh 5-3 minh hoa cdc bude thie hién cia chu trinh ké toan DANH MUC TAI KHOAN Da s6 cic doanh nghiép sit dung hé théng ke todn thi cOng thuing lap mot danb mug ti ngi dung cho cic tai khoan lién quan trong cic hoat dong ghi 36. Danh mac tai khoan chi don gian 1a bing ké ctia t ic tai khodin cua doanh nghi¢p gom o6 tan va sO higu tai khoain, Tat ca tai khodin duge liét ke trong danh myc tai khoim cia mot doanh nghiép o6 thé khong dude sd dung hét eng mot k- hach toda ndo dé. SO ky higu tai khotin thay d6i gida géc cong ty. Hé thong do cong ty Stevie st dung duge list ke dudi day. Sé ky higu tai khosn hang 100 duge ding a phan dink ric tai khoin tai sin, hing 200 1 cfc tai khoiin thi sin Ng, hang 300 1a exic tai khoain Von, hing 400 la este thi khiin ‘Thu nhap, va hang 500 la cae tai khodin Chi phi. Hay hu y 1A 6 mot 86 mA 96 dite bé trdng dé danh cho viée bé sung thi khofin méi. Cac ‘Ai Khon mai (thi du mhu tai khoan Khaw hao tich Iiy - Thiét bj vin phong) bao gm trong dank myc thi kho’in sé duge giii thich @ bai sau caTai khoan tai san C6 101 Tien mat 102 Cac khoan phai thu 103 vat tu cung ung 120 Thidt bi van phdng 121 Khu hao tich lay -Thiét bi van phong 122 Thiét bi nia xe 128 Khu hao tich lay- Thiét bi ra xe Tai khoan t 201 Cac khoan phai tra 202 Thuong phiéu phai ti 203 Tién lai phai tra THUAT NGO BAI 3: credit: BAI 4: accounting cycie: Journal: journalizing: posting: source document: trial balance: BAI 5: balance column account: chart of accounts: cross reference: san No Cong ty Stevie Danh muc tai khoan Tai khoan Vn 301 VEn- Paul Stevie 302 Rut tién - Paul Stevie Tai khogin tha nhép 401 Doanh thu ria xe Tai khoan chi phi 501 Chi phi tién wong 502 Chi phi thue nha 503 Chi phi vat tw cung ting 504 Chi phi finh tinh 505 Chi phi lai vay 506 Ghi phi khdu hao - — Thiét bi van phong 507 Ghi phi kndu hao - Thiét bi nia xe phin ben phai cia tai khoan - Ben C6 phan ben trai cia tai khoan - Ban Ng S86 Céi chu trinh ké torn Sé Nhat ky qué trinh ghi Sé Nhat ky qua trinh chuyén théng tin tir Sé Nhat ky q chitng tir géic bang két todn kiém tra - king cin déi thi mot hinh thie tai khodin trén 6 Cai gom mot edt dé trinh bay sf du cia tai khoan dé sau mdi fan chuyén sé. 86 dé tai khoin cia mét doanh nghigp vdi tén goi va 36 higu tai kho’in phan di chiéu trong qué trinh chuyén s8 gida Sé Nhat ky va Sé Cai. ‘Trén Sé Nhat ky thi ghi sO higu tai kho’in trén S6 Cai dé bidt nai bit ton duge chuyén dén, con tren Sé Cai thi ghi so trang cin Sé Nhat ky ma c6 but ton dé 55CHUONG III Chu trinh ké toan Il ve BAL 6; DIEU CHINH VA SUA CHUA TAL KHOAN Muce Lieu Sin phim chi yéu cin he thong ké toan tai chink Ia cée bio céo tai chink - bing Téng két ai win, bio cao thu nhap va bio céo von chd mbin, Cho dén.ldc niy han di hoe ciich nban dig dam vaw tia he théng, cae nghigp vw kinh té, cich phin tich cée nghigp vy nay theo mete anh hudng cia ching dén phuong trinh ké todn, vit cach lap mot #6 bio cio thi ehinh don thong tin duge phin anh trén tai khodn, Noi dung cudi cing (qué trinh lip ede bio eso ti chinh) thutng khong thé hoan tit mot cach my mvin néu khong o6 thém mOt bude nda duge thye hién, bude dieu chinh mét 36 tai khoan dé s6 ligu dutge cap nhat vi hon chinh khi bia eo cho nguoi ra quyét djuh. Prong bai nay do vay co hai myc tiéu. MOt, gidi thigu cic bio cia thi chinh duge thiét ke dé cung cap théng tin gi, va néi rd vi sao diéu chinh Iai cin thiét dé hoan thanh thiét ké nay. Hai, trinh bay cach sia chifa hote diéu chivh cic tai Khon dé cho ching tri Ini diing két qua hoBe phan sinh ding diéu cin phin anh. Cac bit ton dieu chinh 1 mot phim bink thiring tin he thong hack tein thi cong. Trong bai nay sé cé ba thi dy dién hinh duge minh hga Phuong phap uép can Khi ban hye cde but toan diéw chink va cde che nang eto ching, ban hay chu y dén ba cau hoi dudi day, ma cau tri 1di sé duge tim thay trong bai: ‘Thong tin chi yeu mA bio cdo thi chinh muén cung efip cho cic whA ra quyé* inh la gi? * But ton di@u chinh la gi? Va tai sao Igi can cé cde bit toan dieu chinh? © Mot sd thi dy vé Init ton di@u chinh la gi?DIEU KIEN TAI CHINH CUA DOANH NGHIEP Ting Tong két tai xin cung cap cde thong Lin gid tri cho cite quyét dinh ctia Ban quan ly cp cao vi cia cic nha diu tu, cie nha tin dung vi nhitng nguii khic G ben ngodi doanh nghi¢p. Phin Jdn cic quyét dinh nay cin thong tin vé tai sin ma cong ty di huy dong dude dé hoan thanh myc tidy va thong tin ve nhing ngién cia cae tii sin nay, Day chinh [a thong tin thi chinh ma bing Tong ket thi sin chia dung. Tiem lye cia doanh nghi¢p Baio aio tii chinh Ii cic bio cio myc titu chung. Diéu niy 6 nghia théng tin cia chting duge thiét ke cho muc dich sii dyng khic nhau eda nhieu cé nhiin khéc nhau. Do vay, thong tin phai duge trinh bay theo nguyen tic chung vi theo mAu chun. Thi dy, bang Téng két thi sin duge thiét ke dé phin anh day di tat ca ti sin cia mgt doanh nghiép d mot thsi diém nat dink dyng bing tdng ket tai sin, do dé, phi nhan biét duge loai nao Ii tai san, loai mio sin Ko nhitng thi c6 gid (rj d6i véi doanh nghi¢p khi doanh nghiép of ging dat myc h. New chung ta xem Iai bai 1, chting ta thiy mot doanh nghiép thuing e6 loai thi sin - Tién mat va tai sine sin xudt. Vao cudi mdi ky ké ton, trude khi lip cc hio edo tai chink, cin phai xc djnh 1a tit ca Lai sin cia doanh nghiép da duge phin anh trong tai khoin va tt tai sin nay déu da duge quy déi thanh ti Qui trinh dinh gid (xic dink gid tri bang tien dé bao cio ddi vai tai sin hode tai khosin khiic) Jd phn quan trong nhat cia ke ton, Quan dig can bin & hon cing khong duge kém 35 my) tai sin cia mét doanh nghiép, dude chung, thi sau dé phii lap bit ton di@u chinh dé sita sai tinh trang duige lap tt Iuing cin d6i tong hdp da diéu chinh sé cung ep cic thong tin m ir. néu hing cin doi ting hp khong bao gém tit oii (vi khong duge ‘inh gid theo nguyén the Ngudn cdia titm lye Bing téng két tai sin cing cung clip thong tin vé von - nguon e ngay {if lic may, tong sd tai sin cia mot cong ty luén lun 6 tit hai ngudn: te cic mba tin dung cong ng) va ta ch sd hitu (von): Cong ng duge list ke trén bing ké si du téng-hgp vao hie cu kj. ni ring phai bao gom tat ci ie mén nd ctia doanh nghiép. Bd wit di chi mOt khovin ng, hone tinh thita Khodn ng, déu cé thé thong tin sai cho ngudii sd dyng bio cio tai chink. Tuong ty, néu Wing ké 46 du téng hgp khong bao gom tat ci von eta donnh nghiép, duge din gis theo nguyén {ac chang, thi sau dé cong Gin fap mot bit toxin di*u chink dé sia sai tinh hudng nay. Cie thi dy ve bit torin didu chink duge cho sin @ phiin cudi clin bai nay. io TIEM NANG SINH LOI CUA DOANH NGHIEP ‘ie nha ya quydt dinh edng oS théi quen thu thap théng tin vé kha nang sinh Idi cia doanh nghigp. Bao cio thu nhap ta Ixio Gio myc ti¢u chung vé doanh thu va chi phi dé tink loi nhudn. Moi sy bo s6t hoe tink sai déu phiii duge toai tre. Doanh thu Doanh thu Ii mot cich tang trudng dac thi vé tai sin cia doanh aghi¢p. Sy tang trudng c6 87tit sy hy sinh nbat dinh, duge gol la chi phi, phat sinh dé giip cho qua trinh sinh Igi cia doanh nghigp. Thi dy vé doanh thu la: (1) téng gid bén tinh cho khvich hang vé si hing bin, (2) s6 tien tinh cho khiich hing trong mét cia hang hdt tée vé dich vy phye vy, (3) s6 tien ki kiém dugc vé a6 tién cho ngudi bén ngoti doanh nghiép vay, va (4) sO tién cho thué van phong cua doanh nghiep. Mot diém quan trong, tét cd cde khoin thu kiém duge trong ky phai duge phan anh day di trén bao cio thu mhap cho da ching di thu duge bing titn mat hay chua. Sy thiéu sot mot khoiin thu hoge phin anh sai cic khoan thu sé lam cho nhing ngudi ra quyét dinh ¢6 quyét dink sai, Cac biit ton diéu chinh c6 vai tr sifa sai hode cap mbit cde thi khodn thu nh§p trude khi lop ee bio exio thi chink. Ce khodn chi phi — Chi phi thudng duge dinh nghia nhut vige sit dung tai sin dé tao ra doanh thu. Thi dy gdm 6 chi phi tin Ivang, chi phi thu nha, chi phi vat tu cung dng, va chi phi quing céo, chi phi thué bit dong sin, Nhhm myc dich dinh git ding din thu nh4p thudn, tat ci cac khodn chi phi phai dyge phin anh day di trong bio edo thu nhap, vi chung phi ducge dimh gid theo ding cde nguyén tte chung. But todn diva chink cung cap mot pheony ign dé tam ede diéu nay trude hi 1p cic bdo célo thi chinh SU CAN THIET PHAI CO CAC BUT TOAN DIEU CHINH He thong hach to’n thi cong khong phai ic nao eding mang lai cdc ti khofin hohn toan day dii vi chinh sic, Sy kign thong tin khéng day di va khong duge cfp mbat trong cic tai khoain vao Ic eudi ky ki tosin JA mét tinh hudng binh thudng. Dieu nay thuding do cé mot 5d chitng tir nit dink (thi dy nhu héa don thanh ton vé dich vy phuc vu hoac bing tinh Iwong cia nhan vitn) chun duge chuain bj vio hie cusi ky ké ton. Vit két qua, thong tin vé nghiép vy kinh te dé chua duge phn anh vio tai khoin. Thi dy, doanh nghiép ¢6 thé’ sd hdu mOt tal sib mA chia duge phin sinh vio tai khoin ky ké todn. Hohe doanh nghiép o6 thé di phat sink mot khoin chi phi nhwng chua duge phan anh vio tai khoin vio ngiy Hip bing Tong két tai sin, Hoge mot Khoiin ng chun duge ghi sé di di ng. Chic nang cia but todn diéu chiuh trong cic trang hop nay fi sita sai cic tai khoan dé cho cic bio céo dya trén ching sé cho thu nhip thufn, tai sin vi vén theo ding ce n,styén tic chung. © oui CAC LOAI DIEU CHINH G6 hai loai diéu chinh cain ban. Logi thi nhat bao gom céc tinh hudng mi nghigp vy kink t da, xy ra nhung thong tin chua duge phiin anh vao tai kho’in. Thi dy, mot khodn chi 4a phat sinh nhung chua duge thanh todn. Néw khoin chi va khodn ng lién quan hua duge ghi sé thi sau a6 Dnit ton dieu chinh sé cap nhat hoa cic tai-khoin. Loai di@u chinh nay duge minh hoa trong thi du 3. Lowi thit hai bao gom tinh hudng ma théng tin cia nghibp vy kinh tf phat sinh da duge phan inh vio tai kho’in, nhung sé du cia thi khofin lién quan cin duge sita sai dé phin anh so hien hanh, Thi dy, vat dung da duge mua ve va dude phan anh trong mot thi kholin Tai sain. Dén cust ky, phan Ién vat dung di duge sit dung. But todn dieu chink duge lip dé cap what tai kho’in. Logi dieu chinh nay duge minh hoa trong thi du 1 58MOT SO THI DU VE BUT TOAN DIEU CHINH Bang ké sé du téng hgp trong thi dy 6 bai 5 sé duge stt dyng d day dé minh hoa cho cic bit chinh. Trén hinh 6-1 la bang ké 96 du téng hgp cia cong ty Stevie vao nghy 31/5/1978, ngay cudi cing ctia thing hoat dong dau tién. Hinh 6-1: Céng ty Stevie Bang ke 86 duténg hop 31/5/1978 TK 86 - Tal Khoa, No % 101 | Tienmat 1,300,00, 102 | G&e khodin phai thu 400,00 | 103 | vat tw cung ding 600,00 i | 120 | Dung cu van phong 800,00 {122 | Dung cy ria xe 3.60000 | 201 | Cée knoan pha ua 700,00 202 | Thuong rhigu pha ta 3,600,00 | 301 | Ven - Paul Stevie 1,800.00 302 | Rut tien - Paul Stevie 500,00 401 | Doanh thu nia xe 2.300,00 501 | Chi phi tién tong 502 | Chi phi thut nha 504 | Chi phi tinh tinh Vao nghy 31/5, chi cdng ty xem Iai ac tii khodin vi cae 30 die tai khodin Anh trén bang ke sé du t6ng hyp i cs may nhin xét sau: 1 - “Tdi nhé Ia ching ta di mua 800 USD hang cung ung, ching ta da si dung hét 200 USD hang va bay gid chi con tai 600 USD hing. 2. Phi dyng khodng ba nam. Vao cudi cic thdi han nay thi tat ce: bj van phong c6 thii han sit dung trong 6 nam, va thiét bj réa xe cd thoi han sit fic thiét bj may sé bj loai be". 3. "Dén nay thi ching ta bj ng mot sO tién lai cia Thuong phidu phai tri" Cae han xét trén day cho théy eae ti khoin phin anh trung thye Igi nhudn va tinh trang tai chi a cng ty cin duge ditu chink dé c6 thé h etica cng ty, Thi du 1: Phan bé chi phi gitta tai sin vi chi phi vat ur cung wing Hay nhin vao tai khodn Vat ty cung ung trén hinh 6-1. 86 dy 800 USD o6 nghia tai sin tr} gid tong céng 800 USD dang od trong tay. Bay gi hay theo doi nguge Iai but ton minh hoa trong bai 5. Tai day, ban oo thé thay <6 hang may duge mun vio ngiy 8/6/1978 vA duge ghi N¢ vio mot tai kholin tii sin . 59Chi nhan di néi rd fa hign may da sit dung bet 200 USD Vat tw cung ung va chi cdn Ini 06 600 USD hing, Do dé. can phai Mp mot hit todn dieu chinh trong 36 Nhat ky chung dé lim giim sfdw cia tai khoiin tai sin C6 (Vat te cung ng, tai khoiin 36 103) 1 800 USD suding con 600 USD. Dong thii but town nay phi phan anh vao mot ti Kholin Chi phi vat tu cung ding, tai khoan 86 50%. Lién hé lai danh myc tai khoiin ctia cong ty Stevie bai 5. Co hai i khoan Hien quan den vat te cung dng: tai khodin Vat tw cung ting (03), 1A tai khodin phiin fink tai sin way trén bang ting két tai sin, vi ti khosin Chi phi vac ty cung ttn (503), 1a Gi khodin phan anh chi phi eit VAL Of cung ting sti dung trén Ive cio thu nbd. But ton diéu chink cap nbat cic ti khoan tren day duge minh hoa trén hinh 6. Hinh 6-2: 6 NHAT KY CHUNG Trang 3 [Noay Dién gia “Ty Maso No co 1978 Chi phi vat tu cung ung 503 TS | 31 Vat tu cung ting 103 200,00 Diu chinh dé phan anh vat tu cung tang da st dung trong thang 5 Thi dy 2: Phan hé e! phi gitta tai sdin va chi phi - khéu hao Gidng nhw truing hgp cia vat tu cung ung, thiét bj cing tong trig cho chi phi trong qué trinh hogt dong kink doanh o Op - suf hy sinh cia mot thi win dé dong gop vao vige tao ra doanh thu, Trong thi dy un, thiét bj nla xe dude mua vite ngay 3/5 vat duge mua vie ngty 1/5. Puy nhien, khic vai vat ae cung tng, cic thi®t bi nay 66 thoi gian sit dyng dai va khong thé think gi phung php gé dink git loai tiéu hao may, Qua trink giim din vi dang duge goi li sf hao man. Chi phi khau hao la thudt ng ding dé ma doanh nghi¢p sit dung trong mot ky. Gid tri tai sin, thiet bj gil dung trong qua trink tao ra doanh thu, ii donnh ngh bj van phong phiin da sti dung mot cich dé ding Tuy vay, ké todn da 6 ii tri eda dung cy do bj tity chi sf tiéu hao cin thigt bi n din khi tii sin duge sit Ching ta hay di stu vie chi tigt d0i vai sl hao mon etia thiét bj van phong. BO phiin nio ctin tai sin thiét bj vin phong di tré thanh chi phi khiu hao vao cudi ky 1 - thing? Dieu nay duge tinh nhw sau: Chi phi ban diu (nguyén gid) cia thiét bj vin phing vio nghy 1/5 ta 800 USD- Chui cng ty 4 n6i 10 ring thiét bj vin phong sé duge st dung tong 6 nam, Dem ehia 800 USD cho @ nam how dyng sé cho ta chi phi trung bink hang nam ti 133 USD, So tien nay chin dou cho cic thang trong nam thi vaio kho’ing 11 USD/ thing. Do vay, chi phi khdu hao - thiét bj van phong Ja 1 USD. Diéu nay c6 nghia chi phi ciia doanh nghi¢p vé viée so tu va sit dung thiét bj van phong cho thing 51 11 USD. Chung ta cung adi ring thict bj van phang da bi hao mon 11 USD. Do 46, git tri ctia thiét bi van phong hic cuéi thang 5 chi con 789 USD. Moi quan hé nay duge ting hgp tren hinh 6.3. Qui phi ban nity miée kh: trinh tinh tosin chi phi khiiu hao - thiét bj nia xe cing dude thye hién tugng tf, voi chi faw cia thidt bj ria xe 14 3.600 USD va théi gian hitu dung th ba nim. Trong truimg hop w hao hing thing s¢ 100 USD. 60Hinh 6-3: 1/5/1978 31/5/1978 Sur hao mon Ga “ivan phong Chi phi khu hao 11 USD [Chi phi ban dau 800 USD Wong thang Gia tri con igi 789 USD Grie khovin chi phi khu hao phy sé duge ghi sé nbot ky nhw thé nie? But tain nhat ky trén hinh 6-4 cho thiy cich mA cde thi khodin dvge di@u chink dé phin Anh sy khiiu hao cho cd thiet bj van phong va thiét bj rita xe. Ching ta hay xem x¢t ky ludng hon bit ton diéu chinh cia thiét bj vin phong . Hay nhd 1A gid tr) chun sit dung cia thi sin thiét bj van phong vao cu ting 6/1978 la 789 USD. Do 46, so thye du cia thiét bj van phong phii duge giim ti ¥@0 USD xuding con 789 USD. Diéu nay thuting duge thyc hién bing eich ghi Co vio mot thi khoiin tai sin riding bit c6 tn la "Khaw hao tick Way” (xem hinh 6-4). Minh 6-4: 88 Nhat ky chung Trang 3 {Noy Dibn gid was | Ng 6 | tore | 31 | crv phi xnau nao = Thi6t BI van prong 1100 me Kau nao tich tay -thigt bl van phang 121 11,00 ' | Diéu chinh dé phan anh mic khdu hao gda thang || SY lowpniemuneotntbivae SSS ar) nooo : hau hao tich tay thidt bi ia xe 123 100,00 | Diéu chinh dé phan anh mic Khu hao cia thang. Bing cic thi tye nay, chi phi ban diu (800 USD) duge gid Ini trong thi khosin thi sin thigt bj van phong, vit do vay thong tin quan trong niy sé duge phiin anh sau niy tren bing Téng kt tai sin, Hay Iwu y, tii khodn Khaw hoo tich iy phin anh mot sé du C6, Ii ay do hisng mite sit dung ti sin trong hoat dong sin vust, Trén bang 1éng ket tai win ve Wi sin vA von, 86 du 06 eta tai khoin Khiu hao tich lay duge tris ti s6 dung cia tai khodin Thiet bj vin phdng. Két qua ay cha ta gid tr) chua sit dung cin tai sin dung cu vin phong sé duge ding trong qua trinh tinh torn ting 30 tai sin cia dounh nghiép hic cudi ky (xem hinh 6-5), Tai khoan khiu hao tich lay 1a mot th Jogi tai khoin tvong phin. Tai Khon tudng phin 1h mot tai khoin mA s6 du cia nd ta mot sO tri tir tai khodin khie. Nhw vay, tii kho”in Khau hao tich ly véi a6 div ein n6 06 vai tra nbut mot so tri tir tal khoiin Thiét bj, lh tdi khoain 06 86 du Ng: G day c6 mot diém quan trong phai nhé ve sé tien 789 USD. Sé tien nay thye tw khong lam st duige ci ngodi vige n6 phan anh gid tri eda fi sin vao thi diém lap bing cin déi. Day khong phai 1 sé tion ma tai gine thé ban duge, Day chi dén giin 1A mdt phiin ctia chi phi ban du {800 HSD) mi doanh nghiép s@ thu dude Igi nbd heat dong sau nay cia nd dy 6tHinh 6-8: Bang Téng két taf sin TAI SAN CO Thiet bi van phodng 800 USD ‘Tris kn hao teh by " 789 USD Day fa chi phi - ban dau etia KBt qua nay duoc ding tai san trong qué trinh tinh ton 18ng 86 181 san clia doanh Aghiép tic cud ky. Day gecia tain 18 gid tri chua si dung do hao mon cia tai san Thi dy 3: Qué trinh ghi sé mot khodn ng va mot khodn phi tén ma trude day chua duge ghi sé- tion lai phoi tra ‘Thitsng phiéu phii tri dude ky nghy 3/5/1978 do dé dén nay di es gin mot thing tion lal phat sinh. Ky han ctin thudng phitu la 120 ngay, Ii sufit 84% (ee diéu kign may dude lay tit 36 Nhat ky d bai 5), Tién lai c6 thé duge tinh hAng nghy, nhung thuting chi can tinh gan ding la duge. Tién lai trén thuong phigu trong mét thang Ih 24USD. Kat qui nay duge tinh nhut sau: S6 tien ng vay x Lai suat hing nim x Ty Ie thiti gian chju lai = Tién lai phai tinh 3600 USD x 0,08 « 12 = 24 USD Tien lai 9# dyige tri cing vdi ng vay vio hic cudi ky han 120 ngiy. Tuy mhién, chi phi Iai vay 24 USD dai phit sinh va khofin ng d4 hinh thanh. Sy diéu chink cin thiét cho ese tai khodn Chi phi Wai vay va Tien lai phi tra duge tvinh bay trén but ton nhat ky minh hoa trén hinh 6-6, Khaiin Chi phi lai vay 1a mt khodin chi phi phai trd cho nguiti khée vi doanh nghiép sit dung tion eta bo. Nhwt vay, Chi phi Ii vay 14 mét khoan lam gidm von chil mhan. Tién lai phi tra, tai khojin cong ng, phan anh sd tian cdng ty nd cde nha tin dung va c6 vai tro nhu mon tien thudng c sii dyng tién cia ho. Va két qua theo bit ton diéu chinh trinh bay trén hinh 6-6, thy a cong ty sé bj lam gidm bai khoan chi phi 24 USD trén bio cdo thu nhap, vi khodn ng 24 USD sé duge vio edo trén bang téing két tai sin. Nhw vay, cic khoin tien di diy di vA chinh xe s@ due Into edio cho ete wha ra quyét djnb. lai Hinh Gof Sd Nhat ky chung | Trang a Noay Dib gidi 1978 ] 31 |cnipnita vay 505 | 24,00 8 Fién lai phaitrd 203 24,00 Diéu chinh dé phan anh sy phat sinh cia chi . phi tin tai vay cua thuong phiéuBAL 7: TINH SO LIEU BAO CAO NHU' MOT CONG CU HIRU QUA Myc titu Trong cfc bai trude ban 4a hoe: - Lam thé nao dé nhan dign cde nghiép vy kinh t8, dau vio cita .ké todn tai chinh; - Lam thé nao dé ghi sd cde nghigp vy kinh 8; - Lam thé nao dé chuyén 66 cac nghiép vy kinh t vao tai khoin trén sé Cai; = Lam thé nio 46 Ip bang ké #6 du téng hop; - Lam thé nao @é ghi s6 cde but tain diéu chinh a6 sita sai cae tai khoan, . Lam thé nao dé lap cdc bdo céo tai chinh. Trong hai nay va bai sau ban sé hoe cfch hoAn t&t qua trinh ké toan. Myc tigu ch yéy oda bai nay 1a gidi thigu cho bon bing tinh s6 ligu béo co * vA chi cho ban cach Ip vA sit dung bing nay. Phuong phép tiép cQn Khi ban nghién ctu bin chit va che mye dich cia bing tinh s6 ligu bio céo, ban hay dac bigt chu ¥ vao ba chu hdj sau, mA cfu tra loi sé duge tim thily trong bai: * Bang tinh 1A gi? Va mye dich:cia n6 Ja xi? * Bang tinh duge lép thé nao? * Bang tinh duge sit dyng thé nao? KET CAU VA MUC DICH CUA BANG TINH SO LIEU BAO CAO Bang tinh IA mot trang gidy dude chia opt duge ding trong qué trinh ké todn thi cong dé giip 18 chite cong viée vie cudi ky ké toan. MAu thong dung cia bing tinh duge trinh hay trén hinh 7-1. Khi ching tdi phan tich bang tinh hoin chinh trong bai nay, chting tdi sé gidi thich mye dich va eich si dung tig mye trong séu mye trinh bay trén hinh 7-1 Bang tinh giip nhdn vidn ké toAn vao lic cudi ky hoat dong vi bang nay phan anh tat ca thong tin chi yéu cin efe bio cio tai chinh. Cae 86 dy cia céc tai khofin trude khi lap but todn didu chinh, sé diéu chinh va sé du cia céc tai khodn sé duge phan anh trén cac bdo cao, tt cd déu-duge khai bdo trén bang tinh, Nhén yién ké todn cé thé hoan thinh cong vite cia chu ky ké ton hing cach sit dyng bang tinh nhu la mét edn ed a8 déi chidu (4) Trong mot ad tai Jidu Ihde hut ngit "Bang tinh 86 lidu béo edo” con duige djeh 1A “Bang ké toan nhap - NDMink 7-4 Céng ty Stvie Bang tinh 86 ligu hao céo Cho thang két thc ngay 31/5/1978 $6 duténg hop} Diuchinh | SS duténg hop | Bao cao thu Bang Téng két sersn a digu chin hap G86 tai san No G6 No 6 | NG G8 No 06 QUA TRINH LAP BANG TINH SO LIEU BAO CAO Dé minh hod cho qui trinh lip bing tinh, ching ta sé bit dau véi thi dy ai sit dung trong cic bai trude. Hinh 7-2 la Iving ké x6 dur tong hyp cia cong ty Stevie vao cudi thing 5, trude khi in diéu chink. Hinh 7-3 Ji bing tinh hohy chinh.cin thing 5. Dién gidi cia situ bso cht thong tin duge cho trong cic phin dudi diy. (Cie hinh 7-2 vi 7-3) lap wie but t Bang ke sé du téng hap Nhém cot div (én bing tinh duge ding dé lip bing cin déi tng hop luc cudi ky. Hay hu ¥ thing tin ten bing tinh cing gidng thong tin trén being ké sé du tng hop trinh bay trén hinh 7-2. Do a6, diy chink Ih cong dung dau tién cin bing tinh - bing ké sé du téng hgp c6 thé duge lap trye tiép y. vi do vay mot hing ké si dw tong hyp Mp ring biet tro nén khong cin thigt, Bang ke soi du ting hyp gom t8t ca wie tat khodin vai cdc sti dw cudi ky, trude Khi eae buit tosin diéu chinh due phvin jimh va chuyén s6 vio thi kho’in. Hay ghi phd 1a uit ea ese thi khoain tai sin chi phi va nit von dau o6 si die Ny. vi du C6 eth sin cous ng, von VA thu nhdp déu e6 36 S6 diou chinh Bang ké sé du téng’hgp cin duge cAp mhat (hu ban di hoe & bai 6), vi dieu nay duge thye hién hing eich nbip cic sd iu chink nhém eGt tht hai trén bing tinh. Sé diéu chink duge nhan vA duge nhip titng edi mot vio dong tai khoiin thich hgp trong cot diéu chinh eiia bing tinh. Thi du vé su diéu chink duge dimg theo thi dy 6 bai 6 64Dieu chink (a). Chi sé hitu di chi 16 li c6 200 USD vat dung da duge ding hét va chi con 600 USD vat dung trong tay. Do dé, chi phi vit tu cung Ung duge ghi Ng 200 USD, tai khoan nay chua o6 trén bing ké sé dy téng hyp, do d6 tii Khovin sé’ duge thom vio & dong thich hop trén thing tinh. Ban c6 thé tim thay 36 ky higu eda tai khosin dy 1 503 bang cach xem lai danb mye tii khofin cia donnh nghigp trong bai 5. Tat khoin vat te cung dng duge ghi cé dé kam gim si du ti 800 USD xuéng con 600 USD. Hay luu ¥ ca hai phiin cia sé diéu chink déu duge dink mvc ty ky higu (a) Dieu chink (b): Chi phi khdw hao vé thiét bj van phong duge ghi so 11 USD, Ca hai tai khoan leu chute ¢6 tren bing ke 96 du téng hgp, do dé ching si duge thém vio d hai hing ké tigp eda bing tinh, Dieu chink (c): Chi phi kbiu hao vo thiét bj van phong duge ghi vao bing tinh. Lai mot lan nia 6 hai tdi khoiin mdi duge thém vio hai hang ki ‘peti bang tinh. Diéu chink (d) : Chi phi tién lai vay chua tra ctia phitu ng duge ghi vao bing tinh. Hai tai khoin mdi, Chi phi tin lai vay va Tit lai phai tra, duge ding d@ phan sinh sé diéu chink nay. ‘Tom fai, nhém edt thit hai cua hing tinh duge dang dé phin dah moi sy diéa chinh ma doanh nEbiGp cé thé phi lam vio eudi ky ke todn Hinh 7-2: Cong ty Stevie Bang ké 56 duténg hop 31/5/1978 i 101 Tién mat - _ 7 — : | 4 300.00 USD | 102 | Céc khoain pai tha | 190.00 103 ‘Vat tu cung ung | 800,00 120 Thiét bi van phang 800.00 122 Thiét bi ra xe 3.600,00 201 | Cac khodin phai wa 700,00.US0" 202 Thuong phiéu phai va 1 3.600,00 301 Von - Paul Stevie | 1.800,00 302. Rut tién - Paul Stevie | 500,00 401 Doan thu ra xe 501 | Chi phitia lai vay 600.00 502 Chi phi thué nha 300,00 Chi phi finn tinh 65{ 1 _ MS Sue aa 1 | oor'ex em ig vei oe neu 2) | 1 4 | | | | 7 T 7 1 i SAF Buoyed i i i t { | | i UeA IQ 18M) OBY MEUM IQ) : | | ! | | i : | Bun Buon Bute ne Wa) | I — t t T : - 1 heat fogoza op00Ls “ootLe oogeLe | L - | boo S022, ‘ooteze T_ T Gle1S te @INeIS nea VOR i | “So aele eo dae potaee [Gowers t | ToT “cases 1 t foo'ss6 | a) ~ t Tee eae i 7 ~ T fovooe2 joo%seet foosese joosese joosee joosee i T - i Cal t tT T fore ‘core ier | 7 1 ead ua : t more foore woe wi + fos'cor [oortor tr ‘oo tore | i t joooor | (woo aeCor ; { ooh { 7 t loont T T I ia000e [ooro0z Bun Guna riven ad 9 t root Soave eure | 1 isvoor joroor : f tron | I i ‘ovooe | joocoe 1 ‘00008 ot i ‘00003 [oocos ~ ca aa ‘wesee ‘aoc? Bran wseog 7 A0F cm aes | [ woes a aiteig rea wen 208 } ‘oo o08 { Too-c08 | |o0.c08 | auaig neg “won| 108 ooouse | SCS ia I "ee 00s e _ Too" ¢! T wa eyd nad Eur | {00 00L - | i ~~ Tparo0z T —_ ud Ugo 9eD. (Teeter f ' acc ae 30608 t , Toot rr yogi ~T ~ tooo "0d 002 Te) eA a oowor t ranead useutos0 ‘ooose tI t Tooeser | t uve a _— i wuesme | cue ne ep | | Lvesieueneumeucg dis Sho'dea | dow mace omn | dovOupimees wena dou Busine 98 | pode ve azer-s-1¢ AgBu anun apy 6ue\n o4D 089 0eq nét] 8 yun Bueg ‘ayaa Ai 6499 66ké sé du téng hdp da dieu chinh cot cin phan bing ké so du téng hop ii digu chinh bay git di cé thé phan adh tat ca ie tii Khodin, D6 li cite sd du s@ duye bio cio trén ee hia edo tai chink. Déi vdi nhung thi khoan khong bj anh hung bdi sy diéu chink, sé du duge chuyén mot edeh don giin tir cic cot 58 du ting hyp qua cde cbt si du tong hap da diew chink. Hay xem tai khodn Tién mat nhu mét thi du ia tai Khodn eb 36 du Ng va ii khoain Doanh thu rifa xe nhut mét thi dy cia tai khodin e6 so du C6. i khoiin Vat ww cung ting bj anh hudng cia sy didu chink. Sé du No 800 USD bj $6 ghi es 200 USD trong cot diéu chink tim giam hdt, dé lai 600 USD sé du Ng duge phan Anh tren che cot 8 du ting hyp da diéu chink va trén bio cio thi chink thich bgp. Cting cin lua ¥ eich chuyén fe 6 dy cn ee thi khoin mdi nhu Chi phi vat tu cung ung, Khiiu hao tich iy ~ thidg bj van phony, dda cite cot thich hgp cia so du téng hap dA divu chink. Di bien, c&e c6t sé Auge tinh tong sii dé kiém tra qué trinh tinh toda Bao cio tai chink Bang ké sé det tong hyp da dieu chint bay gid da chia day di tit ca eae thong ti thiet dé lap ba hie cio tai chinb - beio eio thu nhAp, bo. bing Tong két tai san. h ta chuyén tig khoda myc (en sé du (ng hyp da didu chink vaio edt Chich hgp ctin bio eto thi chink thich hop, Dudi day la trink ty thye hién: io von cha aban, Bude tiép thea cia bing ( Sol dw Ng cia Titi mat duge phan Anh trén bing téng két Ai sin mhu mét khodn tai san Vd Ng ctia Cae khoin phi thu duge phiin Anh ten bing ting ket tai sin nhu mot khotin thi sin. dt Ng eda Vat tr cong ring 600 USD) duge phiin anh tin bing tng két tai san nbu mat khoan t SO du Ng ctin Thiét bj van phing duge phan anh tron bing téng két thi xan nhu mot khoan tai sin dit Ng cia 7 khorin tai sin, pon a xe duge phan anh tron bang bing tong ket tai sin nh mot +80 du C6 cin Cae khosin phii tri duge phiin anh tréa bang tong két Ai sin abu mot khodn Ny. + $8 du C6 cia Thuung phiéu phat tri duge phin inh trea bing téng két tai sin nhu mot Ikhoan No. 86 -du C6 etia thi khofin Vou chit sd hitu phan Anh, du dau ky, do dé, ad duge phan anh tren bio wie von cht sd hit. +86 du No ctia thi khodin Rut tien cia chit sé huu duge phiin sinh tren bio exo vin chi sé mtu. + 86 du Cs etia Doanh thu rita xe duge phan anh trén bio cdo thu whap, du Ny cia Tin hing duge phin dink wen bio cdo thu nhap. NO du Ng etia Chi phi thud nha duge phiin anh tr@n bio cdo thu nhap. 67= $6 du Ng cia Chi phi linh tinh duge phan anh trén bao eto thu nhdp. sé du No cia Chi phi vat t cung ving duge phan anh trén bio cio thu nhap. du Ng cia Chi phi Ikhfu hao - thidt bj vin phong dug phan inh trén bio céo thu nhdp. Sé du C6 ctia Khau hao tich ldy - thiét hj van phong phan anh ctia mt sy giam gid An, thiét bj van phdng, do dé, sé du nay duge phan anh nhu mot khofn lam gidm gid tai ng ting kat tai sin. tai tren - $6 du Ng cia Chi phi khau,hno - thiét hj ria xe duge phin anh trén bio cxio thu nh§p. - So du C6 cia Khiu hao tich Idy”- thigt hj rita xe phiin anh mét sy gidm gid cua tai san, thist hj rita xe, do dé, s6 du nay duge phan ark nhy mot kho’in lam gifim gift tai sin trén bang: ting ket tai sin, S86 dv Ng cia Chi phi tién Iii vay duge prin anh trén bio efo thu vhap ~ 86 du C6 cia Tien jai phai tri IA mt khoan ng va duye phan anh trén bing tong két tai sin. Sau khi tt ci cae tai khoin trong of du ting hop da diéu ehinh va di duge chuyén vio cot bio cdo thich hgp, téng cia cde o6t o6 thé duge tinh. Bao edo thu nhap ‘Prong ese edt eda bao cio thu nhip, «6 ghi C6 (thu nhap! téng cing ta 2.300 USD va sé ghi Ng tchi phir tng hgp la 1.335 USD, do 46, Ii thye 965 USD, lA chénh Ich gita doanh thu va chi phi, Sé tien niy duge nhép vio dong con trong ké tiép can cbt Ng mhihm dé kigm tra qué t gid gom co tat ic thong tin cin thiet 4é lip bao cio chinh thyc t& (bio cio thu nh@p) dé giti cho Ban quan ly va nhiing nguéi bén wgodi doanh nghigp c6 quan tim dén igi tite cia doanh nghigp. nh tinh tosin, Nhém wie ebt nay bi Bao cao vén chit sé hi Bio cio nay gom c6 ba yéu chi sé hou hie dau kj: - Ve - Thu nhap thuiin trong ky, lu yéu 16 lam ting yon chi sd hitu; = Von nit cia chit sd hau trong ky, la yéu tS lam gidm win chi sd bitu. Hay luu y cAch chuyén con sé thu nhfip thulin tt bio cdo thu nhap (965 USD) qua cot C6 cia bdo edo vin chi sé hitu. SO du dau ky cia von (1.800 USD) cong vdi yeu to lim tang von (965 USD) cho ta 2.765 USD. Sé tien nay trir di tién nit (500 USD) la von chi sd hitu vao hic cudi ky (2.265 USD). Mt Ian nda cac cot duge cong téng sf dé kiém tm qué trinh tinh todn, 86 tien vao lic cudi ky ciia von chi #6 huu (2.265 USD) sau dé duye chayén vio « téng két tai sn, vi von chd sd hiu hic cudi ky phai duge phan anh trén bing ting két tai sin vdi tw eich ta mot khoain vin. : ¢ edt cia bing Bang Téng két tai san Dén hic nay thi ce edt ghi No va C6 eda bang téng két tai sin phai bing nhau, Dudi dayKhon mye dige ph:in inh trén bing téng két tai sin cia doanh og! Tai sin co. gm: + Tien mat; + khoiin phi thu; + Vat tu cung dog; = Thiet bj van phony; - Khi n phing (vai trd Ha mt khodin bj tri; hao tich ly = thigt bj ¥: = Dung ey vita xe; - Khiiu hao tich Iiy - thiét bj ria xe (vai tro Ia mot khesin bi ten Phan ‘Tai sin Na. gm: - Cie khoain phai tra; + Phung phidu phat tra; on lai phai tri. Phin Von, gom: Von, Paul Stevie. CONG DUNG CUA BANG TINH SO LIEU BAO CAO C6 tie dung mh mot nga 18 chute hi ky, bing tinh e6 ciie cong eu su 1 - Bang s8 dee téing hyp eo thé duge phiin dah trye tiép tren bang tinh, nhu vay loai tree duge sit vin thie phai co mot bing ai duc téng bgp rien: 2+ Cac 36 diéu chinh cs thé duge xe dinh va phin anh trén bang tinh dé trinh bay dnh hung ctia ching dén ede thi khodin: ae nhom edt riengs Ac tii khorin phan anh trong ba loai lio cdo tai chinh 6 thé duge trinh bay theo cfc 4+ ‘Thu nhap thufin hye WD va vén chi sd bitu hic cudi ky e6 thé duge tink tosin va phan fink trén bing tinh; bio chinh ¢6 thé dude lap mOt each true tiép ti bang tinh. Cric cOt cia bio 4 thu nhap. bio cio von chd sé hitu wa bling Wng két tii sin dé chia dyng day di thong tin Lip timmg loai bio esto tai chinh nay; vie Wit ton ditu chink. 66 thé thye hign vdi bing tinh c6 vai tro nhwe mot déi ching. si ditu chink dew duge phiin -inh trén bing tinhs 2 tat et ¢ 7 + Cre bit torin ket chuyén Ukhéa <6) 06 thé duge lip mot eich trye tiép tie bang tinh, Bai nguyen tke gin Men vai esie but sé trim bay ede thi tue ket chuyen Hinh 7-4 téng hep chu trinh ké todn thi cong ma ban vita hoe trong ie bai da qua. Hay sem xot hink 74 mot wich ky fang, diéu may 36 gitp ban On lai vA ed mot cil hin féng quat ie nbn trong chu trink ma han duge gidi thigu dén day. vie erie bude I 69Hinh 24. Cha trink ké (odin Hoat ddng cin ban 1 Chon iva sé flu thich hgp dé nhap vao hé thdng ké ton Hoat dong can ban 2 Xd Iy 86 li6u trong mot hé thding ké ton Hoat déng can ban 3 Xay dung cac béo cao tai chinn va cae béo céo khéc 88 duge si dung dé ra quyét dinh Quan sét cac nghiép vu kinh t8 (duge ching nhan bang céc chiing tir g6c) Nnap cae bit toan iéu chinh vao Sé Nhat ky vai bang tinh tam d6i ching —— Lap cac but todn ket chuydin vao Sé Nhat ky Oi bang tinh lam d8i chung (se gidi thich G bai sau) Phan ann cac nghip vu inh t6 trén s6 Nhat ky it dung phuang phap ghi No - C6 Bao cao thu nap Bao cao vén chd sé hou Bang tng két tai san —l Chuyén sé cac nghié kinh t8 ty 86 Nh&t ky vao 36 Cai dé phén lox" $6 lidu Lap bang tinh nh mét cong ey té chue @- Lap bang s6 du t6ng hop: b= Nnap cac 56 d feu chinn c- Lap bang sé du téng hop da dibu chinh = TS onic 56 ligu ké toan cho ba bao céo tai chinn a Lap cdc bao cao tai chinh vai sy gitp dé cua bang tinh ee | Lip bang 85 du téng bop. cudi cing dé xac dinh xem 86 Cai 05 can di hay khong dé bat dau cac. hoat dng cia ky sau Chuyén cc bit todn digu chinn tu sé Nnat kj vio $6 Cai Chuyéin cac butt toan Kt chuyén ty sé Nhat ky vao 86 Cai ——_ 70BAL 8: KHOA SO TAL KHOAN Mue tidM ‘Tronge bhi nay ban sé hge ve cie thi: tue wud cang Hen quan den vie hoan tt qué trink ké ing cin déi ting hgp Mp sau khi c ai khodn dé bit dau mgt ky ke! tosin mdi tai but ton khés 33, ve xin thi cing. Ban sé hoe khorn dai dude khoa so het, va ve vice chudin bh cho cic Phudng phap tiép cin Khi ban nghie chi ¥ qua trinh ke duige tim thay trong biti: cifu oie cong vite eudi ky cui cing cain thi cong nay, han Jo ba eu hai sau, mi chu tri Cac but tein khéa sd duge thyc hién nhu thé nao, va mye dich eda ching Wi gi? The nao Ka hang ad de tong hgp sau khoa so? Mot si ¥ kin e6 ich hO sung them vé mat the tye trong hé théng ké tain thi ‘AC BUT TOAN KHOA SO Itai 7 di wink bay cich ip bang tinh dé gig t chute cic hoat dong hic cudi ky. Ban da biet mat tren a bing tinh Ia vai tro nhu mot doi ching trong vie lip cic but todn khoa sé. 7 ehtings tea x oie eng dung ¢ ang phiin nity tride bet ching ta mo ti mye dich oda but tot khi wich lip ede but toin nay, Cudi cing, chung ta sé xem a doanh nghiép sat dung dé xit 1y ee bit tocin khda so 0, rdi sau do xem xét mot thi dy chi Hitt v toi mot thi tue thay thé khsie ma At hi My ef bit loan kho cudi ky ke tosin, 36 Cai cia doanh nghidp déu o6 siu logi ti khosin sau: Tai khodin Tai sén C6 Tai khoan Rut vén-chd nhan Tai khodin Cong ng Tai khoan Doanh thu Tar khoan Von-cha so haw Tai khoan Chi phi Hay whe lai su kién quan trong mA ba loi tii sin kheitn eudi (Rut von, Doanh tha, Chi phi thye sy Hi Aj khoin - von. Hon ma, ba logi tai khosin nay Hi cic Wu Khosin nhait thi d chd ching dai dién cho cic hoat déng duge dinh gid cho mot ky thai gian thay vi d mot thii dient Dieu nay co nghia Ko mdi khi mot ky ké todm mdi bit dau thi moi sé du’ eda thi khodin von nbat thiti phAi duge “log trie’, hoite khéa sO hét, néu mudin cic hoat dong cia ky sip dén sé duge tp hyp va dinh gi Cai thyc hign chife nnag nay. mot cich ding din. Gic hit todn khéa sO (due chuyén vio thi kbofin tren sb Thi dy ve bit todn khéa 86 Hin 8.1 la bing tinh ma ban vii hee d bai 7 dude tii ip Iai. Bing tinh may st duge st dung d day nhe mot ded chung cho vige mink hga eich kip wie but ton khoa Bude tip theo trong qua trink ké to:in thi: céng IA vide Kip cic but ton khéa sd trong 36) ic tai khodin thich hdp trén phat ky cia doanh nghiep roi sau dé chuyén cde but todin niy vio mn80 Ci, Cite buit torn khéa sé phi duge lap theo eich sau duu ¥ dén cic nit sO duge khoanh tron trén hinh 6-1 lién quan vdi béin bit tofin khéa sé trén hinh 8-2), Bini I: Khia si etic tai Rharin Daun the C&e tai Khon Doan thu duge ligt ké trong cbt C6 eda cae cot cia hio eg thu nhdp trén bing tinh) phai duge khoa sO thing 0) dé ching duye sin sing phim anh doanh thu eda ky ke tiép. Va tit ea ete tai khosin doanh thu déu o6 sé du ed nén tai khoin Doanh thu sé dude ghi Ng dé khéa sé va mét thi khoan nhat thii sé duge thanh Jap dé nhan cite sé du ciia cdc tai khoan ay. TAI khoin mbit thii may dude goi la Tong hyp thu nhap thuiin (doi khi cing duge gyi la Téng hop doanh thu va chi phi, bate ting hyp Mi va 16), Tai khoain aay sé dude ding dé nhit titi t6 hop t! ca thong tin vé thu nhap cia cong ty, Binie 2: Khia sit rae ti khinin Chi phi Gie tf khoiin Chi phi (duge ligt ké Gong oot Ng ctia cée cot cia bio cio thu nbap trén bang tinh) phat duge khoa sé dé ching sim sing phin anh chi phi cia ky ké tip, Vi tat ed thi khoan Chi phi dew c6 sd du Ny nen tai kho’in Chi Phi sé duge ghi Co dé khén 6 vii dé chang vao mot. thi khoan nbidt thoi 1tai kho’in Téng hyp tha nhap) Buaie 4: Ket chuytir 90 dhe tii thutin hnite th thuitn sang tai khadn Vain chit si luiu Sau khi hai but tosin khda sé trén di duge phan anh vio sé nhat ky vi chuyta van tai khodn tren s6 Cai, eve tai khoan Thu mhap va Chi phi sé 06 38 du 1a 0, Tuy nb dw cia tai khan ‘Tong hyp thu nhip sé ki sé tién thyc Mi (hode thye 15) eda ky. Sé tien thye Iai dude chuyén, nh mot Khon lan tang, vio tai kho’in Von ch nbn, Hay xem but ton ket chuyén nay trén hinh 8-2. Bat taan may da két chuyén het tai khoin Ting hgp thu whap va lam tang von eh nban ten theo 36 tien thye lai wong kj. (NCU hj 16, tai khoin Ven chi mbin se due ghi Ng va tai kho&n ‘Téng hop tha ahap se duge ghi C6 theo sd ten thie 161 Bune 4. Kluit so (i khain Rutt véin = chat niin Hay xem Init tosin ket chuyén cur Nov duge hi Co dé kho cling miy d trén hinh 8-2. Tai khotin Rut von (e6 sé due 3. Von eho sd haw bj lam gidm (ghi Ny dhe sii tian vin duge rat. Sou hhicie but tan ket ehuyéy duge phan iinh vaa si Nhat ky, ahtt trinh bay teen hinh 8-2, {hi sau d6 chung: dite chuyén vie tai Khon tren sé Citi, chi cs mot $8 tai khoiin con sé du ki hat diw cic hogar diy cia ky ‘Pat oa tai kbs Pai sam 80 66 si dur No Tat Gi tai Khon Cong ng sé co SO du Cd Tai Khon Von chu sd hiu st 66 si du Co (2.265 USD) * Shorin Rut vis - cha nhiin sé ed sé dw bang 0 Cie tA khoiin Doanh tha sé a6 so dv bing 0) Cae tai khoan Chi phi s6 ed 98 dur bing 0. Tom Ini, chi co mhting tai khotn nno duge phan inh trong eie cot cia bing Pong két tai sin tren bang tinh moi co si due dé bat dau ky hoat dong tivp theo 72Snpecunanaem] iyo enue Rix tel wend oe) Bug Guon Bunp Ash TEA teh __ HEN DAOG foorvoz's [oo.00z 9 (oosece oossze loo'ssze + BLSLIG/Ie ONeig nBq BOR loosaze [oo00s (oo00r Sao0e e > 00595 7 73 (o0's96 i _— T — ier BgCU AL ooze lovecss ‘ovsese _fooseee looser ose oove ‘oreo | i = eae (oF ‘oor ove wT Fen ei ugn Nd Mo | 303 [oor jooeor [ooo oxen 1a vai Aaj yon O84 AeA | EZ “lessor [poor "oooor OF loot t joo ona | C ~ ‘oot ‘oot 7 ‘ou @) [00008 ‘oopoz {oo'008 t : t iow00r @ oo oop @ ~ ‘oom Dato ~ poo | ‘oor | lovaor oo'008 > vooc0s | joo'008 [oT fao'o0s 00, Cz) joopoez: [so o0ee t poms CT obs CE loose (Ch) | ‘bo 0081 [oo 008 Dinaig ined - en! 108 jsor008 € I ‘oore0a joooos'e ‘i ieud vend Boars | fooroos | ec ‘1840 UPOUy 92D [pooase | =F owas pease) Teen VTL looro0e - | jovooe jooooe Buss wen ae loor008) t 77 t ‘ova0s [60008 {00008 up Buna [ooro0r 7 ‘oe's0% looor ‘uk feud UBdy 289 [00'00e 7 - ; Tocoer Tt C joarooet | 7 aN So aps Soa ea pa uge wivexBugi Eves | _ten ope" ssa deyy nut oF9 08 ure nea doy Busine os | upoun en azet-se Ag6u oun 194 Sueur oud (089 08g not! oF yun BuEg ‘aunois Ay 699 [re nayMinh &-2 6 NHAT KY CHUNG a ven aia Doanh thu ria xe 401 Téng hgp thu nhap thuan 600 Khéda sé tal khoan Thu nhap va tam thdi phan nh sO du c6 vao tai khoan Téng hop Téng bgp thu nhap 600 Chi phi tién ong 501 Chi phi thud nna 502 Chi phi tinh tinh 504 Chi phi vat tu cung ding 503 Chi pihi khiiu hao - thiét bi van phong 506 Phitén kh hao - thiét bi nia xe 507 Chi phi titn tai vay 505 Khda sé cdc tai khoan Chi phi vao tai khoan. | Téng hop thu nhap thin Téng hop thu nhdp thuan 600 Von - Paul Stevie 301 Lam tang tai khodin én chii ahan theo 96 tn. thu nhap thuln (theo s6 du cia tai kode. Téng_ hop thu nhap thuan) Von - Paul Stevie 301 Rut tidn - Paul Stevie 302 kkhoa s6 tai khodn Rat tien va fam gidm von chit nhén theo 36 tién rit Céch lam khée di vdi cc but todn khéa sé Mét sf doanh nghiép muén Ijip cac bit todn khéa s6 trong mot bit ton téng hgp thay vi st dyng thi tye 4 - bude trinh bay 6 trén. Trong trudng hgp nay, tai khoin Téng hop thu nhap sé khong duge si dung ma cic anh hudng cia thu nhap va vén nit sé dutge chuyén mot cach truc tiép vao tai khoam Von - chi sé hau. Hinh 8-3 trinh bay cach lam nay. Bén bude cin bin duge ghi chit bing cic sé khoanh tron trén hink, tuy vay, Anh hudng cu6i cing trén vén cia thu nhap va vin rit duge két hyp trong cing mét but todn. Quan sit thiy ring cf hai he théng déu hoan than cang m@t muc tiéu. Khéa sé cic thi khofin Doanh thu, Chi phi, rit vén va phan dnb anh huiing cuéi cing ciia ba ydu t6 nay trén tai khoan Von - chi sé itu 74Hin 84 | | 11S | 31 | Doanh thu 1a xe 401 | 2,300.00 | i Chi phi tien luong 501 | 600,00. | | hi phi thu nna soz | 300,00, Ghi phitinn tinh 504 | 100, | | Chi phi vat tu cung ding 503 | 200,00, : | Chi phi khAu hao - thiét bi van phong 506 11.00, oe hi phi kau hao - thigh bi ria xe 307 100, hi phi tien tai vay 505 | 24.00. Rut tan - Paul Stevie 302 | ‘_. 500,00 i ' I : | Von - Paul Stevie | so) | 465.00 i Khoa 36 cae tat Khodn Ghv phi, Doan thu | i ! | vat iit tien © Tat cd tai khoan Tai khodn Rut tén cho Tat cd t&i Khon Chi phi Doanh thu duge ghi $6 hau duge ghi Cd dé Jauce ghi C6 dé knda $6. No dé khda sd, vi knéa 56, vind da 06 86 Ivi ching da co 86 du Ng ching da cé 88 du du NO co QO Trén bang tinh, s6 du d&u ky cia tat knoan Von chi s6 hau 1800 USD. Thu np thuan (965 USD) lam tang vén én. ‘thanh 2.765 USD (xem bang tinh sé liéu béo cao). Sau do, vn nit lam giém von chi sé huu cin dén s6 du vén cudi cing §@ 2.265 USD, phan anh trén bang téng K61 tai sn (xem bang tinh), Do dé, nha myc dich thay déi tai knoan Van tu 1800 USD s6 du dau ky thinh 2.265 USD s6 du cudi ky, can phai ghi cé 465 USD 75Minh hya tren 86 Gai Dui day WOS6 Cui ca cong ty Stevie sna khi tit cit ce nghiép vu kin i, ede but toat dew vhink va but tein khéa sé da duge chuyén vao cic tai khoin tron so tii kholn mhy wti wich chang dude phan fink trong bai 5, trade kht hiscet = duge dink vj. Hay law y trong ede ti khan tren SoC: tai khoin T6ng bop thu nhjp. Di mbién, ti) kholin my se co HF due bing 0. Sau Khi ete but toi Jdwia aif da date vito sd, ‘ai. Han non so stink coe fue bit toin divu chink va duye minh hoa eo bao gom ci Tién mat TK $6 101 isey | oénga [va] ow [ed Sw i | 36 me i No TW / 1 | ha | 1.000,00 1 000,00 : n ty 300,00 700,00 "7 1 700.00 1.400,00 18 m4 100 00 1.300,00 27 4 100,00 1.400,00 3 /2 600,00 800,00 IIs | wom | sen 3 £2 | 1,100.00 1,800.00 Jar fel 500.00 1.300,00 Che khoain phat thu Tk $6102 | Naty | Ong he Ne | No jiovei | me | ;TI 17 jt 100,00 100,00 — La von |e | ; fal [2 | 400.00 | 400,00 { Vat tu cung img TK 86 103 ney | Dien gia 1 Fael | Ws) 3 31 | Deu chinhKhu hao ti | Ngay ich luy - this bl van phong Dién gidi Tk 36 121 co 24.09 TK s6 122 1978 vs | 3 | Khdu hao tich toy - thiét bi ride xe Ngay [vs | 31 khoan Dién gidi Dibu chin phal td TK 96 128 7Thon lal phat tra TK 86 203 Ngay Dién gia 1978 116 | a | Diu chinh Vin = Paul Gtevie Tk 56 301 Didn gidi 1078 We | 1 431 | Khda 96 - thu nhdp thuan 4 2765,00 | 91 | Khoa 96 - rut tn 4 500,00 2265,00 Aut vén + Paul Stevie TK 86 302 Nay Didn gidi 1978, a 7 TS | 34 11 | Két chuyén Deanh thu nia xe porn pone Noay Dign Bla 1978! Ts | 17 34 31 | Khoa 86 Chi phi tin wong TK s6 501 Naay Dién gidi 1978) 15 | 31 31 | Khéa sé 78Chi phi thué ona. _-Ehiehi.thue Naay 31 Didn gli Digu chinh 31 | Knéa sé Chi phi tinh tinh Naay Dién gi Ma 66 No 31 | Knda s6 Didn giat 24.00 24,00 Dibu chinh a1 | Knéa sé 31 | Diu chin 31 | Knéa sé 79 100,00Naay 1978 TH | at at a Téng hep thy nhap Dién giai Thy nhap - khéa so ‘Ghi phi -knég 8a Knéa 6 TK 86 600 QUA TRINH LAP BANG KE SO DU TONG HOP SAU - KET - CHUYEN Hoat dong cust ki endl cing odin hé thing ke torn thi cong li lap bing enn dat tong hyp (ne hai hage bang ke 98 dye (ng hip sau-két-chuydn. Mye dich cin bing nay la dé xie dink xem 86 GA es fain dé hoy Khéng di bit dw ky howt dong tig thoo, Mot diém qunn trong eda bang his 9 dy téng hap sau ket chuyén bi né ehl gm ed ede tai kholn tai sin, vit Taj khosin Von vi ei Ai khan tai sin ng, tal khan Doanh thi, Chi phi va Rut vain di duge khin sé het (chéa 06), Fu ban so sinh hing ki sf dur og hyp saw két chuyén on ong ty Stevie trén hinh 8-4 vai cole edt otha beings dng KEL adi seu tren Tsing tinh trong hinh 81, hyn a thiy mot diém quan trang khie, 6 + sit Liew bude phi gidng nha Hinh dos: Cong ty Stevie Bang ké 86 durténg hop sau -két - chuyén 31/si1978 Tai khoain 101 Tién mat 1.900,00 102 (Cac khoan phai thu 400,00 103 | Vat tueung dng 600,00 120 Thiét bi van pring, 800,00 121 Khilu hao tien dy + mi8t bi van phong 11,00 122 Thidt bi nia xe 3.600,00 123 Ku hao tich ty + thi 201 Cac kho&n pha wa Thuong phigu phai tra Tien tai praia, Vén, Paul Stevie 80MOT SO DE NGHI VE HINH THUC PHAN ANH Budi day 14 mot sé y kién ve cade phuong phdp vA thi tuc théng dung duge ding trong he théng ké todn. Si dung ky higu dong da la Ky higu dong do la thudng xuiit hign trong tit ed cic bio evo chinh thie duge lap cho ede nha ra quyét dinh. Thi dy, ky higu dong do la thudng xutt hien 6 so 5 tng cia mdi cot trén bing tong két tai sin, bio cio thu nhap, bio cdo von chi sd hau, va cde bio edo tai chinh khade. au tie va Ky higu dong do Ia thudng khong cAn thiét ddi véi eae tai lifu cia he thong ké todn ma khong dige giti tdi nguai ra quyét djnh. Cac tai ligu nay gom sé Nhat ky, s6 Ciii, bang ke s8 dw tong hop, va bang tinh, Sd dung cha tat Nhhm myc dich lam cho oie béo cdo thi chinh giti cho ce nha ra quyét dinh dude dé hidu, thi khong nén sth dyng cic cha viet uit. Vige si dung hop ly ote chit viet tat thong dung trong he thong ké todn, tuy nbién, van la théi quen va 6 ich. Sé dung ede tai khoan tuang phin i khoan tuong phan 1a mét tii khodn riéng bigt trén sO Cai duge thinh lp dé lam giam mot thi khoin kha trén sé Cai, Thi dy, tai khoain Khaw hao tich toy - thiét bj tap hop s6 dur C6, thye sy Ii sé trir trong tAi khodn Tai sin - thiet bi. Mot tti khoiin déi riéng biét duge thanh lap sao cho sf dir ban dau trong tai khoiin lien quan ¢6 thé duge gid Ini va phin anh trén bio exo tai chin hode bio. eto khic. Thi dy, tW-thong tin trén bang tdng két tai sin trén hinh 8-1, bon é thé thay ca hai tai khodn Thiét hj van phong (vdi so du ban déiu) va tai khodn tuong phan cin no - Kha hao tich lay - thiét bj van phong déu duge phan anh trong bio edo titi chinh nay. ‘Trong quy@n sich nay ban sé con duge hoe nhieu tat khodn tuong phin. Nhlim myc dich én lai toan bd, han hay nghién etfu lai so dé mink hoa toan bo chu trinh ké toan thi edng 6 hinh 7-4, bai 7 THUAT NGU BAL 6 accumulated depreciation: mc khaw hao tick lay adjusting journal entries: cic bit tovin diéu cRinh thuéng duge lip vio cudi ky ké todn dé dieu chinh csic tai khofin sao cho ching s@ phan anh trén cde bio cdo gid tri cia the nbjp thudn, tai sin va von pha hgp vdi eae chudn mye di duge thita nhan. contra account: thi Khoa déi depreciati qué trink khiu hao 81deprectation expense: interest expense: BALT work sheet: BAL 8 Closing entries: pet earnings summary: post - closing trial balance: temporary capital accounts: P phi tén tien lai ten lai phai tra qué trinh dinh gid tri eda mot tai sin hogie mot thi khoin khic dé bio cio trén ee bio cfo tai chinh: bing tinh sé lifu bio edo (déi khi con goi la bing ké todin nhap) cdc but tovin khéa sé Mp vao cudi ky ké to’in 06 tac dyng két chuyén hét cae 86 du ciia cde thi khodin thu nhfp, ec tai khodn phé tén va thi khoan von nit cua chi nhan tang hgp thu nhép thuan, cing duge gyi la tong hop thu nhap (income summary), téng hgp thu nhap va phf tén revenue and expence summary), va téng hgp Iii, 16 (profit. and Joss summary) Bang can déi thit thi hai hode hing: dé xiic dinh ligu sf Cai cé can doi theo, iu cho ky hont dong tiép cae tai khoin von tam thi. a2\CHUONG IV Khai quat vé cac bao cao tai chinh BAL 9: MUC DICH VA KET CAU CUA BANG TONG KET ‘TAL SAN te dich Détn day thi ban di hoin tit phiin din nhAp vho hoat dong cia hé théng ki to’in tha cong. ng bai nAy. vA bai sau, sé dat qui trinh ke tofin thi céng trong mét phéi cinh. Chie bai nay aghién ctu ve moilién he gida dau vao etia hé thang ké toin inghiép vu kinh t&) véi dau ra Une théug ké tosin Cede bio eéa tai chinh). Cy thé han, trong b tii sin vit trong bag sau sé nghién cuu vé biio cio tha nhap. y xb xem xét bing Téng Hang Téng ket tai sin Fi mot trong cic bao cio tii chinh tong hop hd ich nhat ma nguesi quyét dinh mudn 6, Trong hai nhy sé chi 16 eich ma hing Tong két dung cic khii nim chung vé xép loai va diinh gid, cung cap thong tin cé tic dung giip mot ‘h tre tiép chu ngutsi xem hoan thanh cic mye tidu cia mink, Trong hain rS mdi hé giita ning ‘Téing ket ban di hye Bi i sin, théng qua vite y eting chi hw thé nao. Ai sin vdi chu trinh ké ton wung phép tisp can Khi ban nghién edu bing Tong ket fi sin, wie khai nigan xép lagi, dnb gid, va moi quan nia no vdi chu trinh ké tain, han hay dic biét chu y tdi biy chu-hoi dudi day. ma ctu tnd ei dude tim thay trong bai: * Myc dich chinh cia ké ton I gi? * Logi quyét dink naa cin thong tin ké tofin? © Bing ov + Thong ti in vien va e: h naa chu trinh ké todn bien sé ju thinh thong tin hou dung cho vie quyét dinh? ching vé cic nguén ma Ban quan ly cp cao, ede mhi diu ty, oie mha tin dung, cnha ra quyét dinh hic can ta gi?* Théng tin chung nay duge bing Téng két thi sin truyén dgt nhu thé nho? * Wai saw cde khai niém Vé phan Jogi vA dink gis dac higt nay duge ait dung tren bing T6 két tai san? * Chu trink ké toin quan hé hy thé nao vi bang Téng két tai sin? MUC DICH CUA KE TOAN ‘Trong bai 1 da dinh nghia ké tosin 1A mét heat dong cung edip thang tin. C6 hai diém chin 1. Tiéu dim edi ké tosin It chute (thutmg 1 doanh nghidp). Thong tin do ké ton ew cfip la théng tin vé té chite. 2. Thong tin ké ton rat ein thiét cho hoat dong cia doanh nghiép. No duge sit dyng dé cde quyét dink trong ndi bd doanh ngbigp (Ban quan ly) tu, tin dung va nhing ngudi khae) A bon ngodi doanh nghiép (ete nha d v cap chu yéu dén wich phan tich, ghi <6, téng hyp va cao tai chink. Bai nay cing theo mye dich dé, Nghia théng tin ké ton va xem exch mA chu trinh ké toxin gidp hoan ¢ phye vy cho oie nha ra quyét dinh, Chie nang cia 6 thé (ing hyp mhw sau Se nghién ey oda ban ve chu trink ke ton nbhu mgt qué rink tae tanh thong tin da cio ie nghiop vy kink ( Uren ese b quyt. dim doit chinh cia ké tod ban sé xem lai‘ anh mye ton trong qua (rink quy?t dinh kink dow Cie nha ra quyét dinh, di trong noi bo hay & ben ngoai doanh nghiép. dew mudn lap ¢ quyét dinh Ging inh dong khac nhau) cé nhieu kha na hit dé hoin thinh cie mye teu cia ho. Thong tin ké tod duce: igo th dinh va duge hy si dung ml h Iya chon tir mot sé Ligh trinh nh cung cfip cho cic n 6 nbiéw kha ning d n lm cho cée myc t ra qu tu ong wu duge han, Thi dy, néw mgt ngin hang dang xem xét vige cho mot cong ty vay 10.000 USD, ng hang Cogaisi ra quyét dinb) phai wie dink khi nang cong ty s@ tra ng nh thé nao, Nwin ha An thong tin tai chinh chi tiét vé cing ty dé phin xét, va ké ton si cung cap thOng tin quy dinh nay. Tom Iai, trade khi ede phan xét ed ed so va quyét dink ding din duye thye hign & n cap dj eda nen kink t thong tin lién quan dén quyét dinh phii dude chon toe, phan tich, . va sau dé mdi sé dung, Ké to’in, ci KE todn quin trj vi ké tain tad chink, I nguén ec ctia thong tin téi cin thist nay fv, Dé phye vy cho cic nhu cau ciia xa hdi, he théing ké torin eung cap hai logi tif ctv co bs fo ti chinh mye tiéu chung, va (2) cae bio cio myc titu die bit. He thing ké to Ai chink mye tidy - chung. Chai (1) Cie bio thi cong mi ban dang nghidn edu, tip trung vio cie bio eto ta hay xem xét ete bio cio nay trude tien. BAO CAO TAI CHINH THEO MUC TIEU CHUNG Rat nhiéu nhém ede nb ra quyét dink khac nhau trong wen kinh t@ cin cing mot sé h 0 tai chink vé n thong tin dé rm quyét dinh, Vi nhu cin chung nay mA mot nhim cée bio p. vie cng nhém nay saw dé e6 thé duge oie nba m quydt dink ed mye ti tin dyng 06 thé sd dung ede bio « doanh nghiep duge khic nhau sf dyng. Thi dy, ct tai chinh gidng nhau vi hy cén thang tin tténg ty bu nhau cho cic quyét nha diu tr va cic nh’ inh cia hoThéng tin nao ma cic mbA va quy@t djnh khéc nhaw cing cS nhu ciu? Dé li thong tin ve am lye etn doanb nghigp, thong tin vé ngudn buy dong cde tim lye nay eta doanh’ nghiép, va ang tin veh 1 phan anh ba !1 ra quyé't dinh khie nhau dA cin thong tin nhy nhaw nh thé nho trude khi dua ra cée phan én dong va si dung cic ngudn tiem lye dé trong mot ky. Hinh 9 1 66 eo oth va aie quyét dinb ding din (xem hinh dui) Hinh 9k: a Nguoi a quyét dinh Nha dau tu Oe Lon Nia tin dung nha cho vay) | Quyét dinh cn iép | Mot sé yéu 16 phai duce dy dod | (muc dich c&n dat) | tude dB gidp ra quyét dinh C6 nén dau tur v0 doanh nghiép hay khong 1 2. Nhiing Igi ich khde ma nha dau tu s@ nhan duge [a gi? 1- Gid tr cia vOn dau ty trong tugng lai sé nhus thé nao? Doanh nghigp 66 kha nang thanh toan ng vay va tn (ai theo nhu hap dng hay khong? aghiép vay tien hay C5 nén cho doanh: | kong Ea Mét 56 thOng tin cn thi8t chung Doanh nghiép huy dong cdc ngubn tim yc n&0? Ban quén ly doanh aghiép st: dyng cae tim Ive nay nhu thé a0? Noun ctia cae ti8m ye nay ta dau? Céng ng cia doanh nghiép? 2. Cé chi phi hay Igi ich nao khac 6% voi nguéi cho vay khéng? Doanh nghiép da tang trubng duge bao nhiéu thing qua céc oat déng sinh loi? ang doaa | Nnving dai nai nao | 1- Doanh nghiép c6 thé chip Lol nhuan hién nay cia H6i lao dong)| 88 duge dat ra_—|- ahdn gia tang tg cap cho nhan doann nghiép 1a bao nhieu? tong Hop dng | vin kina? ‘thuong lugng — Céc thay adi vé tiem lye sip toi? va thu mhap s& nhu thé nao trong tuong lai? Ihio céo tai chink myc tiéu chung duge xiy dyng sao cho nhing ngudi khiie nhau sii dyng ming os thé co duge thong tin mhwt nhau, Ban di duge gidi thiéu vé ba bilo eso thi chink dudi Baio esio thu nha Teng ket thi win Baio cito von - chti sd hutu Baio cdo thit tu, io eto thay d6i trang thai tai chinh s@ duge gidi thigu snu trong quyén sich ay. Bung téng két tai sin cung cp thong tin vé thi sin vA vén ctin doanh nghiép & mot thi 'm, Brio cio thay. déi v@ tinh trang tai chinh chi cung cap thong tin vé sy bién dong ve cdc guon tim lye ctia doanh nghiép trong kj. Bén bio cio tai chinh myc tiéu chung nay bao him Jc cau tri Ii cho bay cfu hoi duge dat ra 6 phia tay phai cla hinh 9-1 Mét diém quan trong can phai lu d day ta tat ca ede bito eto thi chinh dite trink bay déu hai theo cic nguyén tic ké tod da duge thira nhén. MOt nhém cic quy ude hoac nguyén tic 85chung cho qua trinh trinh bay thong tin trén bio cdo tai chith la thét sy can thiét vied rift nhi ngudi khic nhau sit dung cic bio cio niy. Cae qui ude niy cing cung clip mot ay dim bio 4 vdi nhang ngudi sti dyng bio cto vi ching lam cho cic’ bio cio trd non dang tin cay. Thi d thugt ngw "Cie khodn phai thu’ duge dung trén bing Tong két thi sin, Can ph nhat chung vé ¥ nghia cda sy phan logi thong tin nay (Cie khodin phi thu) néu mudin tit cA o ngudi st dung deu hiu duge tai khodn nay'cé nghia Ia gi. Mot thi dy khic, gid tri bang dong ¢ la trinh bay trong mot khoin myc. Néu c6 mot kho”in myc, gi su dat dai, dude bio eo trén bit ‘Tong két tai sin 1a 10.000 USD thi di@u nay cé nghin gid tri ctia dat dai bing 10.000 USD, hi dat dai cé thé bin duge 10.000 USD, hay doanh nghiép di dugc ting 10.000 USD dat dai? N cach khic, cin phai cé mot sy thong nit va mot cach thifa nhin chung vé ce dinh git ngwon tiem lye va vin va cich thing mbat chung nay phai phyc vy cho mye dich rm quyét din Tom lai, hai dae diém ctia bio cio tai chinh myc tity chung la sit dung (1) sy xép luai tai kho: theo nguyén tic chung, va (2) cich danb gid cic khoain mye theo nguyén the chung. BAO CAO THEO MUC DICH DAC BIET Thong tin chuyén mon béa cao thuing ding dé bio vio, dic bist trong ké todn quan tr} nginh ma bie eto due kip chi cho st dung noi b6. Thong tin nay thudng nhhm mye dich di bigt, hyp va khong cin phai trinh bay theo nguyén tae chung. Thi dy, mot dée véng trong phi xing oo the so sinh sé cong nbin sin xuit trong ky hign hinh vai: sin phim mdi eéng nhan sin xuiit trong ky trude. Va thong tin nay chi duge sit dang béi m mot nguii re quyét dink (hore béi mot nhém lién quan gin), tap hgp cic nguyen tac bio cio « duge thifa nhan ted nén khéng cin thiét phai tuin theo in phim do mé ‘Thong tin ké to xin va bio cxio ké toxin do vay ¢6 thé hole od bin chat mu tiéu dic bigt hog 6 ban chat myc tieu chung. Hé thong ké toan thi cong ma byn da hoe trong cite bai trude liz quan trade hét vdi qui trinh ax ly thong tin cda ce nghi¢p va kink t® nham dé cung cAp ci chinh mye tiéu chung cho nhigu nha sit dang khie nhau. Cie hé thong ké todin ‘thudn duge md réng dé bao gém ca thong tin theo muc tidy - dac biet. Cah: thong tin nay de ein thiét cho sy van hank én kinh té. biio céo ta TAM QUAN TRONG CUA PHAN LOAI Phan loai thong tin IA mét khdi niém co hin cia ké todn, N6 lién quan dén qué trinh ti hgp va bio eto thong tin vio cic Ioai tai khodn hitu ich. Nhw vay, ban di dude hoe vé exe etic xp lo bai trude day. Trong chu trinh ké toan, hude dau tién | nbiin dign cic nghigp vy kink té va phiin tich chting thea mite dimh hudng dén cac tai khoin. § quyét dinb loai thi khoan nho sé duge ding trong mot he thing va quyét dink thong tin mio mi tai khoiin sé chia dung that sy quan trong déi voi ngudi ra quyét dinh. Thi dy, thong tin v8 doanh nghiép cé thé duge xp vao hai loai sau: (1) tien mat, va (2) cde tiem ty ¢ Sy phan loaj.cé gidi han ndy trén mot bio cdo tai chinh sé khong hitu ich nhu vige chi loai) tai sain than cic loai nhu Tién mat, Cac khodn phi thu, Tai sin ef dink, vv. i ed bin trong ke toda qua cae Trong he thong ké toxin, thong tin duge phan loai think cic logi tai Khon hvu dung doi v tai sin, von, doanh thu va chi phi. Hay nhd, méi khi mOt bit toan nhat ky duge thye hign d phin anh mot nghigp va kinh té, qua trinh phin loni duge si dung. Néu cite két qué ciia ci 86