u.v n ed ui E K ed u.v n- ww w lib ui ed u.v n- Gidng vien TrUdng Dai hoc Kirih t i TP HCM ui T S NGUYfiN XUAN HUNG ww w lib P G S TS VO VAN NHI (chu bien) T S TR A N ANH HOA - T S N GUYEN NGOC D U N G lib (TAI BAN LAN THU DA CHINH LY BO SUNG THEO -w ww Thong ttf 201/2009/TT-BTC 15.10.2009 Thong tU 203 /2009/TT-BTC 20.10.2009 Thong tif 228/2009/TT-BTC 07.12.2009 ed u Va Thong tU 244/2009/TT-BTC 31.12.2009 ui (Sach dung cho sinh vien cac Trtidng Dai hoc, Cao dang, ww w lib ui ed u.v n- ww w lib Trung hoc chuy6n nghiep kh&i ng^nh k in h te ) NHA XUAT BAN TAI CHINH n- ed u.v ui .lib ww w ui lib ww w .vn ed u lib -w ww ed ui n- u.v ww w lib ui ed n- u.v ww w lib ui ed u.v n u.v n ed ui ww w lib LC(I n i d a u u.v n- Thong tin lie toan la thong tin het stic can thiet va quan doi v6i cdc nhd quan ly Bat ky nhd quan ly nao h a t ky^dQWlh nghiep nao - tic mot to hop cong nghiep den mot cica h an g thU cphdm - d iu p h a i dita vao thong tin cua ke toan de quan ly, d ieu hanh, kiem soat va cac quyet dinh kinh te ui ed u.v n- ww w lib ui ed Ke toan tai chinh la phan he thong tin thuoc he thong thong tin ke toan , tkitc hien chtic nang cung cap thong tin ve tlnh hinh tai san , ngufin ' von cung nhu tinh hinh va ket qua hoat dong cua doanh nghiep de phuc vu cho yeu cau quan ly cua rihiku ddi tuqng khde nhau, ben cung nhu ben ngoai doanh nghiep Chat luang cua thong tin ke toan tai chink co anh hitting lan va trUc tiep den chat luang va hieu qua quan ly khong chi doi vai ban than doanh nghiep , ma vai nhieu doi tuang khde co cac co quan chitc nang cua nhd nitdc Do vay viec to chitc, thitc hien tot ke toan tai chinh khong chi la moi quan tarn cua cac doanh nghiep ma la moi quan tarn cua co quan soan thao, ban hanh che ke toan, cua cac co quan nhd nitdc thtic hien chitc nang quan ly doanh nghiep lib De giup cac nhdn vien ke toan d cac doanh nghiep cung nhit giup cdc ban sink vien hoc mon ke toan co tai lieu tham khao nghien citu, hoc tap, ting dung ke toan tai chinh cliung toi bien soan cuon sack lib ui ed u -w ww Cu6n sack bao gom 21 chitong, trinh bay k h a toan dien cdc noi dung ke toan d cdc loai hinh doanh nghiep khde nhau; k et hap chdt che giita cdc van d e ly luan v& to clitic ke toan vai viec hitdng ddn cdc phitomg plidp tliu thap , xit ly tong hap va cung cap thong tin htiu ich cho cdc d o i tuang khde Ngodi cuon sack cdn bao g om m ot so phu luc trinh bay m ot so van ban phdp ly lien quan den ek e k& toan, cdn thiet cho nhting ngitdi dang hoc cung nh\( (fang lam k ( toan ww w lib ui ed u.v n- ww w Cuon s a c k duqc bien soan tren co so tham khdo lu at k& toan , cdc chudn mile k e toan da ban hanh, cdc Thong tu hitdng ddn thitc h ien ch u an mvtc lie toan ; cdc quy dinh nidi nhdt ve k& toan, ve thue G TG T, thue TNDN cung nhit cdc quy dinh quan ly tai ch in h vita dUac nhd nude ban hank Tuy nkien, cuon sack duac viet d iiu kien ca che q u an ly doanh nghiep chUa duac on d in h , ddn g thai vai k h a nang co h a n cua nguai viet nen khong the tra n k k h o i nhting k h ie m khuyet N kom tac gia rat mong duqc sit don g g o p cu a ban doc NHOM TAC GIA n- ed u.v ui .lib ww w ui lib ww w .vn ed u lib -w ww ed ui n- u.v ww w lib ui ed n- u.v ww w lib ui ed u.v n u.v n ed ui ww w lib Chitting ed u.v n- TO CHUfC CONG TAG KE TOAN TRONG DOANH NGHIEP _ ■ ww w lib ui ed u.v n- ww w lib ui ed u ' -w ww lib ui ed u.v n- ww w lib ui To chufc cong tac ke toan la mot nhufng noi dung quan trong to chufc cong tac quan ly d doanh nghiep Vdi chufc n&ng cung cap thong tin va kiem tra cac hoat dong kinh te - tai chinh doanh nghiep nen cong tac ke toan anh hufdng triTc tiep den chat lifgng va hieu qua cua cong tac quan ly a mot doanh nghiep Horn the nufa, no anh hufdng den viec dap tog cac yeu cau quan ly khac cua cac doi ttfofng co quyen lo'i trufc tiep hoac gian tiep den hoat dong cua doanh nghiep, co cac co* quan chufc nang cua nha nutfc Trong dieu kien thirc hien ccf che thi trirdng ma viec canh tranh di£n thufrng xuyen va co tlnh khoc liet thi chat ltfcfng thong tin cua ke toan dufac coi nhu" mot nhufng tieu chuan quan de bao dam sir an toan va kha nang mang lai thang lgi cho cac quyet dinh kinh doanh Thong tin cua ke toan tai chinh va ke toan quan tri hcfp he thong thong tin hufu ich va vo cung can thiet cho c£c nha quan tri, dac biet cho cac doanh nghiep co quy mo Idn, hoat dong da nganh, da llnh viTc va da quoc gia De to’ chtic cong tac ke toan mot doanh nghiep can c&n cuf vao quy mo hoat dong, dac diem cua nganh va llnh virc hoat dong; dai diem ve to chufc sail xuat va quan ly cQng nhuf tfnh chat cua quy trinh san xuat doanh nghiep d6ng thori phai can cuf vao cac chinh sach, che do, the le (hoac luat ke toan) dirge nhk nuftfc ban h&nh To chufc cong tac ke toan phu hgp vdi tinh hinh hoat dong cua doanh nghiep khong chi tiet kiem dUcfc chi phi ma cou bao dam cung cap thong tin nhanh chong, day du, co chat liro'ng phu hop vdi cac yeu cau quan ly khac Sau day gidri thieu noi dung to chufc cong tac ke todn doanh nghiep TO CHtfC VAN DUNG CHE D CHLfNG T K E TOAN Chufng tu* ke toan la nguon thong tin ban dau (dau vao) dircfc xem nhir ngu6n nguyen lieu ma ke toan suf dung de qua tao lap nen ed u.v n ww w lib ui ed u.v n -w ww lib ui ed u.v n -w ww lib ui ed u.v n- ww w lib ui ed u.v n- ww w lib ui nhufng thong tin c6 tinh tong hop va hufu Ich de phuc vu cho nhieu doi ttfofng khac Do co vai trd nhtf vav nen viec to chufc, van dung che chtfng ttf ke to&n co anh htfdng trtfc tiep den chat ltfgng thong tin cua ke toan (ke ca ke toan tai chinh lUn ke toan quan tri) Chufng tit ke toan Ik nhufng chufng minh bang giay tor ve nghiep vu kinh te da phat sinh va thtfc stf hoan No co y nghla kinh te va phap ly quan khong chi doi vori cong tac ke toan ma co lien quan d nhieu linh vtfc khac Chufng tuf ke toan mot doanh nghiep lien quan den nhieu doi ttfgng ke toan khac nen mang tinh da dang gan lien vdi dac diem hoat dong, linh vtfc kinh doanh, tinh chat scf hufu Che chufng tii ke toan dtfgc nha nutic quy dinh co tinh chat chung, lien quan den nhiiu linh vtfc hoat dong cung nhtf cac th&nh phan kinh te khac Do vay, can can ctf vao quy dinh cua che chufng ttf ke toan va dai diem hoat dong cua doanh nghiep de chon ltfa, xac dinh cac loai chufng ttf can phai suf dung cong tac ke toan Can ltfu y ben canh nhufng chufng tuf dtfgc quy dinh che do, co nhufng chufng ttf hoan toan mang tinh chat noi bo lien quan den ky thuat va phtforng phap hach toan ma doanh nghiep can phai thiet lap mot cach thlch tfng vdi yeu cau cung cap va xuf ly thong tin Chufng ttf ke toan dtfgc lap or nhieu bo phan khac doanh nghiep ke ca ben ngoai doanh nghiep nen viec x&c lap quy trinh luan chuyen chufng ttf cho cac loai chufng ttf khac nham bao dam chiing tii ve den phong ke toan thdi han ngan nhat co y nghla het sure quan trpng viec bao dam tinh kip thdi cho viec kiem tra, xuf ly v& cung cap thong tin t CHtfC v A n d u n g h e t h o n g t A i k h o a n k e t o A n He thong thi khodn ke toan thong nhat ap dung doanh nghiep Ih mot mo hinh phan loai doi ttfgng ke todn dtfgc nha ntftfc quy dinh de thtfc hi§n vi^c xuf ly th6ng tin g&n lien vdri ttfng doi ttfOng ke* tohn nh&m phuc vu cho viec tong hefp va kiem tra, kiem soat Cac n§i dung cor ban dtfgc quy dinh he thong thi khoan bao gom: loai thi khoan, ten goi thi khoan, so ltfgng TK, so" hieu tai khoan, cong dung va noi dung phan anh vao ttfng TK, mot so quan he doi tfng chu yeu gitfa cac TK co lien quan He thong thi khoan ke toan dtfgc quy dinh chung cho nhieu loai hinh doanh nghiep khde nen doanh nghiep can phai can cuf who dac diem hoat dong, yeu cau va kha nang quan ly de ltfa chon cdc tai khoan phu hgp va suf dung chung dung theo cac quy dinh vi ghi ch6p ttfng th i khoan .ha ui ed u.v n ww w lib ui ed u.v n -w ww lib ui ed u.v n -w ww lib ui ed u.v n- ww w lib ui ed u.v n- ww w lib Viec xdc dinh cac tai khoan phai su* dung la ctf sd de to chufc he thong so ke todn tong hop va chi tiet nh&m xii ly thong tin phu hgp vtfi yeu cau quan ly cua doanh nghiep He thong tai khoan ke toan ap dung cho cdc doanh nghiep bao gom 10 lOai tai khoan cac tai khoan ttf loai den loai thtfc hien theo phufo'ng phap ghi chep, tai khoan loai thtfc hien theo phtfcfng phdp ghi don (xem he thong tai khoan ke toan d cuoi chtftfng) TO CHLfC VAN DUNG CHE DO SO KE TOAN To chufc he thong so ke toan tong hap va chi tiet de xuf ly thong tin ttf cac chufng tii ke toan nhdm phuc vu cho viec xdc lap cac bao cao tai chinh va quan tri cung nhif phuc vu cho viec kiem tra, kiem soat ttfng loai tai san ttfng loai nguon von cung nhir ttfng qua trinh hoat dong cua doanh nghiep co y nghla rat quan trong viec thtfc hien cac chufc nang cua ke toan He thong so ke toan bao gom nhieu loai so khac co nhufng loai so dirge md theo quy dinh chung cua nha nifdrc vd co nhufng loaiso dirge m d theo yeu cau va dac diem quanly cua doanh nghiep De to chtfc he thong so ke toan phu hgp can phai cancuf vao quy mo cua doanh nghiep, dac diem ve to chufc san xuat va quan ly, tinh chat cua quy trinh san xuat va dac diem ve doi tirgng ke toan cua doanh nghiep Theo htfdng ddn ciia nha nutic thi doanh nghiep co the to chufc he thong so ke toan theo mo hinh khac (goi la hinh thtfc uke toan) Hinh thtfc ke toan: Nhat ky - So cai Hinh thtfc ke toan: Nhat ky chung Hinh thtfc ke toan: Chtfng ttf ghi so Hinh thtfc ke toan: Nhat ky - chtfng ttf Viec suf dung hinh thtfc ke toan nao la doanh nghiep ttf quyet dinh dtfa tren nhufng can ctf da neu tren va phai tuan thu nguyen t^c nhA't quan Tuy nhien cac hinh thtfc ke loan tren thi hinh thtfc ke todn Nhat ky chung co ifu diem Id rat d