Ebook Hướng dẫn lập chứng từ kế toán, ghi sổ kế toán, lập, phân tích báo cáo tài chính, nội dung kế toán tài chính, sơ đồ kế toán doanh nghiệp vừa và nhỏ: Phần 1

Trong lĩnh vực Công Nghệ Thông Tin nói riêng, yêu cầu quan trọng nhất của người học đó chính là thực hành. Có thực hành thì người học mới có thể tự mình lĩnh hội và hiểu biết sâu sắc với lý thuyết. Với ngành mạng máy tính, nhu cầu thực hành được đặt lên hàng đầu. Tuy nhiên, trong điều kiện còn thiếu thốn về trang bị như hiện nay, người học đặc biệt là sinh viên ít có điều kiện thực hành. Đặc biệt là với các thiết bị đắt tiền như Router, Switch chuyên dụng

B e cdc doanh n g h iep vi(a vd nho co c o s o ph d p Ly to chi'fc con g tdc he toan phu hop voi qu y mo, dqc diem vd nang life quan ly, Bo Tai chinh da ban hdnh H e th on g he toan doanh n g h iep vi'/a vd nho th eo Q D 1 1 7 7 / T C / Q D /C D K T ngay 2 3 -1 2 -1 9 9 6 vd quy dinh dp d u n g th on g nhdt vao ngay 0 1 -0 1 -1 9 9 7 vd hien nay da difoc siia doi th eo

Q D 144/2001 /Q D -B T C ngciy 2 1 -12 -20 01 cua Bo Tai chinh.

K e toan von la con g cii quan ly hoqt d on g sdn xudt kinli doanh nen k h on g th e tif

no qu y din h nliting noi d u n g hack toan md ph ai p h u th u oc th itong xu yen , tn fc tiep vao

c o d i e quan ly dieu hdnh nen kinh te noi ch u n g vd cdc doanh n gh iep noi rieng D o vay, viec co nhitn g thay doi tron g xdy ciifng H e th on g he toan la dieu hien nhien.

X u d t p h d t tii tinh than nay, clu in g toi bien soan cuon such nay d e giiip cdc ban sinh vien, cdc ngu'di lain con g tdc thifc te cu n g nhit d on g ddo ban d oc co tdi lieu tham khd o H e th o n g he toan doanh n gh iep vti'a vd nho.

Cuon sdeh bao gom cdc noi d u n g:

- Lap ch ifng tii he toan

- G hi so k e toan

- L ap - p lian tic.h bao cdo tdi chinh

- N oi d u n g cae phan hdnh k e toan tdi chinh

- S o d o k e toan

T A C G lA

5

Phan thiinhdt

CONG TAC KE TOAN TRONG CAC DOANH NGHIEP VUA VA NHO

Doanh nghiep vifa va nho bao gom cac doanh nghiep co quy m o nho hoac trung binh ve von, ve m ay moc thiet bi, ve lao dong va qua trinh san xuat kinh doanh thi/ong di/cfc tap trung trong m ot pham vi nhat dinh voi mot hoac mot so phan xtfong (hoac bo phan kinh doanh).

D oanh n g h iep vtia va nho rat da dan g ve linh vu"c k in h d oa n h d o n g th o i cung bao gom nhieu h inh thufc so' hufu kh ac nhau (doanh n g h iep nha nu’o'c, c o n g ty co phan )

T h o n g tin ke toan cua cac doanh n gh iep viTa va nho cung di/o'c cung cap ch o nhieu doi tLfo'ng kh ac nhau, ben tron g cung nhu ben ngoai doan h n gh iep Do vay noi dung to chufc con g tac ke toan tron g cac doanh n gh iep vtia va n h o ve n gu yen tac cu n g k h on g co sii kh ac b iet lo'n so vo'i cac loai hinh doan h n gh iep khac

Sau day gio'i thieu ton g quat m ot so van de co' ban thuoc noi du n g to chufc con g tac

ke toan tron g cac doanh n gh iep viTa va nho

1 TO CHUfC VAN DU NG C H E DO CHIJfNG TlT K E T O A N :

Chufng tCr ke toan stf dung tron g doanh n gh iep vCra va n h o cu n g quy din h bao gom

2 phan he: chutag tCf co tinh ch at bat buoc va chufng ti/ co tin h ch a t hifo'ng dan

- Doi vo'i chufng tCr co tin h ch at bdt buoc can phai tuan thu n g h ie m n gat cac quy dinh ve loai chi^ng 11/, mau ch u n g tu", phifong phap lap chufng tCr cu n g nhu- viec li/u

h an h , suf dung chufng ti/ tron g cac h oat d on g k inh doanh

- Doi vo'i chufng tCr co tinh ch at hi/o'ng dan can phai n g h ie n cufu d a c diem hoat

d on g, dac diem ve doi tiio'ng ke toan cung nhiJ yeu cau thu n h a n , xuf ly th o n g tin de

xa y d yn g cac loai chufng tCr phu h op vo'i yeu cau quan ly va b a o dam tin h ph ap ly theo quy d in h ciia nha mio'c

X ay dung va suf dung m ot he th o n g chufng tCr phu h o p vo'i h o a t d o n g cua doanh

n g h iep co vi tri h et sure quan tro n g tro n g to chufc co n g ta c ke toa n cua d oa n h nghiep, bo'i ch in h no la dieu k ien ban dau de thiic h ien m uc tieu cu n g ca p t h o n g tin va kiem tra cua ke toan doi vo’i h oat d on g cua doan h n gh iep

2 VA N DU NG H E T H O N G TAI K H O A N K E T O A N :

H e th o n g tai k h oa n ke toan tro n g d oan h n g h ie p vi/a v a n h o diio'c quy din h chung

ch o ca c doanh n g h iep thuoc cac n g a n h n gh e k h a c nhau, th u oc ca c h in h thufc sor hufu

k h a c nhau n en m 6i doan h n g h iep can can cuf va o tin h h in h thiic te v e h oa t d o n g san xuat k in h doan h va yeu cau cung cap th o n g tin de va n du n g phu ho'p

Sau day gidri thieu he th o n g tai k h oa n ke toa n ap d u n g ch o ca c d oa n h n g h ie p vtia

va nho

8

1 122

Tien g ifi ngan hang

Tien Viet Nam Ngoai te

3 121 Dau tu1 tai ch in h ngan han

4 131 Phai thu cua khach hang Chi tiet theo tung khach hang

1331

1332

Thue GTGT difOc khau trtf

Thue GTGT dUoc khau tru cua hang hoa dich vu

Thue GTGT duo'c khau tru cua TSCO

6 138 Phai thu khac

7 141 Tam ufng Chi tiet theo doi tuong

8 152 N guyen lieu, vat li#u Chi tiet theo yeu cau quan ly

9 153 C ong cu, d ung cu Chi tiet theo yeu cau quan ly

10 154 Chi p h i san xuat, kinh doanh d d dang Chi tiet theo yeu cau quan ly

11 155 Thanh pham Chi tiet theo yeu cau quan ly

12 156 Hang hoa Chi tiet theo yeu cau quan ly

13 157 Hang g tii di ban Chi tiet theo yeu cau quan ly

1591 1592 1593

Cac khoan d if p h o n g

DU phong giam gia chC/ng khoan dau tu n g in han

DU phong phai thu kho doi

DU phong giam gia hang ton kho

LOAI TK 2 TAI SAN CO 0|N H

2111

2112 2113

Tai s£n co d jn h

Tai san co dinh hQu hinh Tai san co dinh thue tai chinh Tai san co dinh vo hinh

9

1 2 3 4 5

16 214 Hao m on tai san co d in h

2141 Hao mon tai san co dinh huu hinh

2142 Hao mon tai san co dinh thue tai chinh

2143 Hao mon tai san co dinh vo hinh

17 221 Dau tu tai ch in h dai han

2211 Dau tu chung khoan dai han Chi tiet theo tung loai

2212 Gop von lien doanh

2218 Dau tu dai han khac

18 229 DU p h o n g giam gia c h ifn g khoan dau tif dai

han

19 241 Xay d tfn g CO ban do dang

20 242 Chi p h i tra trtfd c dai han

LOAI TK 3

NO PHAI TRA

21 311 Vay ngan han

22 315 No dai han den han tra

23 331 Phai tra ch o n g iid i ban Chi tiet theo yeu cau quan ly

24 333 Thue va cac khoan ph a i n o p Nha nude

3331 Thue gia tri gia tang

33311 Thue GTGT dau ra

33312 Thue GTGT hang nhap khau

3332 Thue tieu thu dac biet

3333 Thue suait, nhap khau

3334 Thue thu nhap doanh nghiep

3336 Thue tai nguyen

3337 Thue nha dat, tien thue dait

3338 Cac loai thue khac

3339 Phi, le phi va cac khoan phai nop khac

25 334 Phai tra n g iid i lao d o n g

26 335 Chi p h i p h a i tra

27 338 Phai tra , ph a i n o p khac

3381 Tai san thua cho giai quyet

3382 Kinh phi cong doan

3383 Bao hiem xa hoi

3384 Bao hiem y te

3387 Doanh thu chua thue hien

3388 Phai tra, phai nop khac

28 341 Vay dai han

29 342 NO dai han

10

4151 4158

Cac quy cua doanh nghiep Quy du phong ve tro cap mat viec lam Quy khen thudng, phuc loi

LOAI TK 5 DOANH THU

36 511 Doanh thu Chi tiet theo hoat dong

5212 5213

Cac khoan giam trd doanh thu

Hang ban bi tra lai Giam gia hang ban

LOAI TK 6 CHI PHI SAN XUAT KINH DOANH

38 611 Mua hang Ap dung cho phuong phap

Chi tiet theo yeu cau quan ly

42 711 Thu nhap khac

LOAI TK 8 CHI PHI' KHAC

Chi tiet theo hoat dong

43 811 C hi p h i khac

LOAI TK 9 XAC DjNH KET QUA KINH DOANH

Chi tiet theo hoat dong

44 911 Xac d in h ket qu3 kin h doanh

11

1 2 3 4 5

LOAI TK 0 TAI KHOAN NGOAI BANG

1 001 Tai san thue ngoai

2 002 Vat tu hang hoa nhan g itf ho, nhan gia c o n g

3 003 Hang hoa nhan ban ho, n han ky g iii, d a i ly

4 004 Nd kho d o i da x tf ly

5 007 N goai te cac loai

6 009 N guon von khau hao

7 010 Co p h ie u li/u hanh (Cong ty co phan)

8 011 Co tijfc, ldi nhuan phai tra (Cong ty co phan)

3 TO CHLfC VAN DU NG C H E DO SO K E TO AN

T o chufc he th on g so ke toan phu ho'p vo’i quy m o cua d oan h n g h iep cu n g n h i/ phu hop vo'i yeu cau he th on g h oa va xu' ly th o n g tin tro n g doan h n g h ie p co y n g h ia lo'n tron g viec bao dam cac yeu cau kip tho'i, day du, ch in h xac cua th o n g tin ke toan khi cung cap ch o cac doi tiio'ng kh ac nhau

H ien nay co 4 hinh thufc so ke toan du’o'c quy d in h ap dung ch o cac doan h n gh iep Tuy n hien, doi vo'i doanh n gh iep vifa va n h o co the van dung m ot tro n g hai h in h thufc

so ke toan

- Doi vo'i doanh n g h iep co quy m o nh o, so li/o'ng tai k h o a n suf dung tre n dirdi 20T K , khoi lifo'ng n gh iep vu kinh te phat sin h h an g n g a y k h o n g nhieu thi n en sii dung hin h thufc so ke toan nh at ky - So cai

- D oi vo'i doanh n g h iep co quy m o tru n g bin h h oa c k h o n g qua n h o, h o a t d o n g kinh doanh tifo'ng doi da dang, p h at sin h nhieu n g h ie p vu k in h te thi n en suf du n g h in h thufc so ke toan : N h at k y chung D ay la h in h thufc so ke toa n dcfn gia n , de van d u n g va rat thuan lo'i khi ring dung tin h oc de xiif ly th o n g tin k e toan C ac d oa n h n g h ie p co quy m o nho cung co the va n en m an h dan suf du n g h in h thufc so N h a t k y ch u n g (th a y

vi hin h thufc so N h at k y - So cai)

Sau day gio'i thieu cac h in h thufc so ke toa n nay

1 Hinh thufc so ke toan nhat ky - so Cai

1 H in h thufc ke toan N h a t k y - so C ai g om ca c loai so sa ch ke toa n sau day:

- N h at ky - so C ai;

- C a c so va the ke toa n chi tiet

2 N h at k y - so Cai la m ot quyen so ke toa n to n g h o p duy n h a t, d u n g lam so nhat

k y ghi ch e p cac n g h iep vu k in h te tai ch in h p h a t sin h th e o trin h tiT th d i gian, vtia

du n g lam so Cai de tap h op va he th o n g h oa cac n g h ie p vu do th e o ca c tai khoan ke

12

toan So N h at ky — so Cai gom nhieu trang moi trang chia lam hai phan: m ot phan dung lam so n h a t ky va m ot phan dung lam so Cai Phan dung lam so nhat ky gom cac cot: ngay th an g, so hieu cua chufng tu' dung lam can cuf ghi so, trich yeu noi dung

n g h iep vu ghi so va so tien Phan dung lam so Cai difo'c chia ra nhieu cot, m oi tai

k h oan suf dung hai cot - m ot cot ghi No' va m ot cot ghi Co So lifo'ng cot tren so nhieu hay it phu thuoc vao so lifo'ng cac tai khoan phai su- dung

So va the ke toan chi tiet trong hinh thufc nhat kv - so Cai gom :

- T h e hoac so ke toan chi tiet tai san co dinh, khau hao tai san co dinh va nguon von kinh doanh;

- T h e hoac so ke toan chi tiet vat lieu, con g cu, dung cu, thanh pham , han g hoa;

- So ke toan chi tiet cac loai von b^ng tien (quy tien mat, tien gifi ngan hang), va tien vay (vay ng&n han , vay dai han)

- So hoac the ke toan chi tiet cac n ghiep vu thanh toan: phai tra ch o k hach hang phai thu cua k hach han g, cac khoan phai thu, phai tra khac,

- So hoac the ke toan chi tiet chi phi san xuat chi phi quan ly kinh doanh

- So hoac the ke toan chi tiet chi phi dau tii xay diing co' ban

- So hoac th e ke toan chi tiet thuoc cac tai k h oan khac tuy th eo yeu cau phan tich, kiem tra va lap bao bieu tron g tiing nganh, tifng xi n ghiep va to chufc kinh te

N oi dung va k et cau cua cac so va the ke toan chi tiet phu thuoc vao tinh ch at cua cac doi tifo'ng h ach toan va yeu cau thu nhan cac chi tieu phuc vu con g tac quan ly va lap bao bieu

3 T rin h tu1 gh i ch ep trong hinh thufc N hat ky - so Cai nhif sau: h an g ngay, m oi khi nhan difo'c chufng td goc phan anh cac n ghiep vu k inh te tai ch in h phat sin h , nhan vien giuT so N h a t ky - so Cai phai kiem tra chufng td ve m oi m at, can cuf vao noi dung

n g h iep vu tren chufng tCf xac dinh tai khoan ghi N o, tai kh oan ghi C o va gh i cac noi dung can th ie t ciia chufng tri vao N hat ky - so Cai M oi chufng td goc difo'c gh i vao

N h at ky - so Cai tren m ot d on g d on g tho'i o' ca hai phan: trifoc h et ghi vao cac cot

n ga y th an g, so hieu cua chufng tri, dien giai noi dung va so tien cua n g h iep vu tron g

ph an N h at ky, sau do ghi so tien cua n gh iep vu va o cot ghi N o va cot gh i C o ciia cac tai k h oan co lie n quan tron g phan so Cai Cuoi th an g, sau khi phan anh toan bo cac

n g h iep vu k in h te tai ch in h ph at sinh tron g th a n g va o N h at ky - so Cai, n h an vien giri so tien h a n h k h oa so, tim ra ton g so tien d ph an N h at ky, to n g so phat sin h N o,

p h at sin h C o va so dir cuoi th a n g ciia tirng tai k h oa n 0 phan so C ai, d on g tho'i tien

h an h k iem tra doi chieu so lieu tren N hat ky - so Cai b a n g cachnlay ton g so p h a t sinh

N o va to n g so p h a t sin h Co cua tat ca cac tai k h oan tren so Cai doi chieu vdri to n g so tien o' p h an n h a t k y va lay ton g so di/ No' ciia tat ca cac T K doi chieu vo'i to n g so di/

C o cua tat ca cac tai kh oan tren so Cai Neu cac to n g so noi tren khdp nhau th i v ie c tin h toan so p h a t sin h va so dri cua cac tai k h oan tren N h at k y - so Cai difoc coi la

ch in h xac

Ngoai ra, de dam bao tin h ch in h xac ciia cac so lieu h ach toan tren tring tai k h oan

13

ton g ho'p, tru'o'c khi lap bao bieu ke toan, nhan vien giir N h a t ky - so Cai phai tien hanh doi chieu so phat sinh No', phat sinh Co va so dll' cua tirng tai khoan tren so Cai

vo'i so lieu cua cac ban g ton g hop so lieu ke toan chi tiet cua cac tai khoan tifong ufng.Chufng tu' goc sau khi ghi N h at kv - so Cai difo'c chuyen n ga y den cac bo phan ke toan chi tiet co lien quan de ghi va o so hoac the ke toan cua tirng tai k h oan Cuoi

th an g nhan vien phu trach cac phan hanh ke toan chi tiet co n g cac so h oac the ke toan chi tiet va can cuf vao so lieu cua cac so hoac the ke toan chi tiet lap cac ban g

lo n g ho'p chi tiet cua tu'ng tai kh oan ton g h op de doi chieu vo'i N h at ky - so Cai

Moi sai sot phat hien tron g qua trinh kiem tra doi chieu so lieu phai difoc siia chufa kip tho'i th eo dung cac phu'o'ng phap siifa chua sai sot quy dinh tron g ch e do ve chu'ng tir va so sach ke toan

N h at ky - So Cai va cac ba n g ton g h op chi tiet sau khi k iem tra, doi chieu va chinh ly so lieu du'o'c sii dung de lap ban g can doi ke toan va cac bao bieu ke toan khac

T rin h tu' ghi chep theo hinh thu'c so ke toan: N h at ky - so Cai

-> Ghi hang ngay (djnh ky)

Ghi vao cuoi thang (hoac djnh ky)

< -> Doi chieu, kiem tra

14

- So N hat ky dac biet va cac so ke toan chi tiet (so phu).

2 So nhat ky chung (con goi la nhat ky tong quat) la so ke toan can ban dung de ghi ch ep cac n gh iep vu phat sinh theo trinh tu tho'i gian va quan he doi ufng tai khoan cua cac n gh iep vu do, lam can cuf de ghi vao so Cai

So Cai la so ke toan tong hop dung de tap hop va he th on g hoa cac n gh iep vu phat sin h cua tiing khoan ton g ho'p So lieu cua so Cai cuoi th an g du’o'c dung de ghi vao ban g can doi so phat sinh va tu" do ghi vao ba n g can doi ke toan va cac bao bieu ke toan khac

So N hat kv dac biet (con du'o'c goi la Nhat ky chuyen dung) difo'c suf dung tron g tru on g ho'p n gh iep vu phat sinh nhieu neu tap trung ghi ca vao nhat ky chung thi se

co trd ngai ve nhieu mat, cho nen ph;ii m o cac so nhat ky dac biet de ghi ch op rieng

ch o tung loai n gh iep vu chii yeu Khi dung so nhat kv dac biet thi chufng tCf goc tru'o'c hot du'o'c ghi vao so nhat ky dac biet (so nhat ky dac biet thiio'ng la loai so nhieu cot) sau do, dinh ky hoac cuoi thang, tong hop so lieu cua so nhat ky dac biet ghi m ot lan vao so cai

N goai so nhat ky dac biet, tuy th eo yeu cau quan lv doi vo'i tiing loai tai san hoac tCfng loai n g h iep vu nhif tai san co dinh, vat lieu, hang hoa, thanh pham , chi phi san xuat ngufoi ta phai mo' cac so hoac the ke toan chi tiet Day la loai so ke toan dung

de ghi chi tie t cac sii viec da ghi tren so ke toan ton g h op nham phuc vu yeu cau ciia

co n g tac k iem tra va phan tich Khi mo' cac so ke toan chi tiet thi chung tif goc difo'c ghi va o so ke toan chi tiet, cuoi th an g can cuf vao cac so chi tiet lap cac ba n g ton g h op chi tiet ciia tifng tai khoan ton g ho'p de doi chieu vo'i so ke toan phan loai chung

3 T rin h tii ghi ch ep ke toan tron g hinh thufc nh at ky chung nhif sau: h a n g ngay can cuf va o cac chufng tif goc ghi n gh iep vu phat sinh vao so nhat ky ch u n g th eo trin h tii tho'i gian sau do can cuf va o so nhat ky chung de gh i vao so Cai Trifdng h op dung so

n h a t ky dac b iet thi h an g ngay can cuf vao cac chufng tif goc ghi n g h iep vu p h at sinh

va o cac so n h a t ky dac b iet co lien quan, dinh ky h oac cuoi th an g to n g h op cac n g h iep

vu tren so n h a t ky dac b iet va lay so lieu ton g h op ghi m ot lan va o so Cai Cuoi th an g

to n g h op so lieu ciia so Cai va lay so lieu ciia so Cai ghi va o b a n g can doi ph at sinh cac tai k h oa n ton g hop

Doi vo'i ca c tai kh oan co mo' cac so hoac the ke toan chi tiet thi, sau khi ghi so

n h a t ky, ph ai can cuf va o chufng tif goc ghi vao cac so hoac the ke toan ch i tiet lien

quan, cuoi thang con g so h oac the ke toan chi tiet va can cuf vao so h oac th e k e toan

v i iwup

15

chi tie t lap cac ba n g ton g ho'p chi tiet cua tiing tai khoan de doi ch ieu vdi b a n g can doi

so ph at sinh

Sau khi kiem tra doi chieu kho'p dung cac so lieu, b a n g can doi so phat sin h du'o'c dung lam can cuf de lap ba n g can doi ke toan va cac bao bieu ke toan khac

T rin h tii ghi ch ep th eo hinh thufc so ke toan: N h at ky ch u n g

— > Ghi hang ngay (dinh ky) Ghi vao cuoi thang (hoac dmh ky) -> Doi chieu, kiem tra

4 TO CHUfC B0 M A Y K E TO A N:

T o chufc bo m ay ke toan o' doanh n g h iep vCfa va n h o n en h e t sufc gon n h e d e tiet

k iem chi phi son g van phai bao dam diio'c ch a t liio'ng va hieu qua c o n g tac D o v a y van

de dat ra la phai tuyen ch on diio'c nhufng ngiicfi co trin h do ch u yen m on , co n a n g ltic

co n g tac

Do co quy m o trung bin h va nh o, h oa t d o n g S K D m a n g tin h tap tru n g k h o n g dan trai tren pham vi ron g vo'i nhieu bo ph an triic th u oc n en m o h in h to chufc b o m a y ke toan phu ho’p la m o h in h to chufc tap trung

T o chufc ke toan tap tru n g la m o h in h to chufc co dac d iem toa n bo co n g v ie c xuf ly

th o n g tin tron g toan d oan h n g h iep diio'c thiic h ie n tap tru n g a p h o n g ke to a n , co n a

cac bo ph an va do’n vi triic thuoc chi thiic h ien v ie c thu n h a p, p h a n loai va ch u yen chufng tii cung cac b ao cao n g h ie p vu ve p h o n g ke toan xii ly va to n g ho'p th o n g tin (goi

m a n g ti'nh tap trung, co' so' vat chat - ky thuat phuc vu cho viec xu' lv th on g tin du'o'c tra n g hi hien dai, day du, d on g bo.

Co' cau cua bo m ay ke toan: bo may ke toan o' doanh nghiep thu nhan th on g tin ban dau va xu- ly th on g tin theo djnh huting vi/a tao lap du'o'c th on g tin ke toan tai chi'nh, vu’a tao lap th on g tin ke toan quan tri Viec xac lap co' cau cua bo m ay ke toan can can cuf vao dinh huung nay de phan cong nham dat du'o'c muc tieu tao lap va cung cap th on g tin ch o nhieu doi tuO'ng

N goai ra neu con g tac tai chinh chifa du'o'c to chufc rien g thi co' cau thanh m ot bo phan nam tron g bo m ay ke toan th on g ke ciia doanh nghiep de thu'c hien cac chufc nan g tai ch in h doanh n ghiep nhif lap ke hoach tai chinh, to chufc huy d on g va suf dung von , to chufc thanh toan con g no'

Bo m ay ke toan tron g doanh n gh iep duOc dat di/6'i sir lanh dao va dieu khien cua ngiTo'i phu trach ke toan o' doanh nghiep, co chifc vu la ke toan triTo'ng

Tuy nhien cung can liTu y viec to chufc bo may ke toan ngoai viec phu thuoc vao quy mo cua doanh n ghiep con phu thuoc hinh thu'c so' hiTu cua doanh n gh iep nen co the

co nhiing doanh n ghiep chi co 1 hoac 2 nhan vien ke toan va k h on g dat ra chufc vu ke toan trilb'ng va cung co nhifng doanh nghiep chi thue ngifoi lam ke toan chuf khong tuyen ngifo'i lam ke toan S ong dii to chufc bo may di/di hinh thifc nao di nufa thi va de trinh do nghe n gh iep va dao dufc nghe nghiep cua ngi/o'i lam ke toan van la nhan to quyet dinh den ch at luong cua th on g tin ke toan, dac biet la ngifo'i phu trach ke toan cua doanh nghiep

17

1 DANH MUC BIEU IVlAU CHUFNG TLT KE TOAN

So hi£u chUng tU

Pham vi ap dun g

So TT Ten chUng tu1 B at buoc

(BB)

HUbng d iin (HD)

1 Lao d o n g tien lUOng

04 Danh sach ngudi lao dong huong tro cap BHXH C04 - BH BB

06 Phieu xac nhan san pham hoac cong viec hoan

thanh

II Hang to n kho

12 Phieu xuat kho kiem van chuyen noi bo 03/VT - 3LL BB

16 Bien ban kiem ke vat tu, san pham, hang hoa 0 8 - VT BB

17 Phieu xuat kho hang gUi ban dai ly 04/XKDL - 3LL BB

III Ban han g

22 Bang ke thu mua hang nong san, lam san, thuy

san cua ngUdi true tiep san xuat

- -

-19

1 2 3 4 5

IV T ien te

V Tai san co djnh

37 Bien ban giao nhan TSCD sua chua Ion hoan

thanh

20

hiau so: Ol-LDTL

Ban hanh theo Q D so : I S 6 - T C /C D K T ngay 14-3-1995 cua Bo Ten chinh

So

TT

luong san pham

So cong huong luong thoi gian

So cong nghi' viec ngiing viec huong 100% luong

So cong nghi' viec ngung viec huong % luong

So cong huong BHXH

C0ng

1 CHI TIEU LAO DONG TIEN Ll/O NG.

Don v i :

B q phan: .

Ky hi£u chain cong

- Luong SP: K

- Li/ung thoi gian: +

- Om, dieu eluding: 0

LUOng san pham

LUOng thdi gian

va nghi vipc, ngUng vipc hudng 100%

lUOng

Nghi vipc, ngUng vi£c

h u d n g % lUOng

Nghi vipc, ngUng vipc

h u d n g % lUdng

Phu cap thuoc quy luong

Phu cap khac

Tong so

Thue thu nhap phai

Tam ung ky I

Cac khoan phai khau tru

Ky II dupe linh

S6 SP S6 ti^n S6

cdng S6 tien

So cong So tien

So cong

So tien

So cong

So tien

Ky nhan

C O N G H O A X A H 0 I C H U N G H IA V IE T N AM M du so C 0 4 -B H

D oc lap - T ii do - H anh phuc Ban hanh theo Q D so 1 4 0/ 1 9 9 9/Q D - B T C

D A N H S A C H NGl/CJl L A O D O N G HL/CfNG T R 0 C A P B H X H

Daft th a n g n a m

Ten cO quan (don v i):

T o n g so la o d o n g : T r o n g do nuf: T o n g quy lifting tron g k y:

So h ieu tai k h o a n : Mcf ta i:

L oa i ch e d o :

TT HQ VA TEN So so BHXH Tien ludng thang dong BHXH Thdi gian dong BHXH Don vi de nghi Co quan BHXH duyet Ghi chu So ngay nghi trong ky Tien tro caip So ngay nghi Tien trgf cap Trong ky Luy ke dau nam 1 2 3 4 5 6 7 8 9 10 11 (K6m theo chuCng tri goc) Ccr quan B HX H duyet: So ngifdi:

So ngay:

So tien: (Bang chuf:.

C an !><) (|uan ly thu

(Kv t^'ii)

C a n by q u d n ly CD CS

(Ky ten)

.)

Nguy th a n g nam

CJidm doc BHXH

(Ky ton, dong dau)

Ke toan d(#n vi

( Kv I e n )

N gay tliang inlin

Tlni (riAVng d(<n vi

( Kv ten <lot\^ dau i

So TT Ho va ten Bac ludng Xep l o a i

So TT Ten san pham

(cong viec) Don vi tinh So luong Don gia Thanh tien Ghi chu

T o n g so tien (v ie t bSng c h t i):

Ngtfofi giao viec Ngrio’i nhan viec Ngitofi kiem tra chat ltfcfng NgUcfi duyet

Don vi:

Bo ph<'\n:

26

Thdi gian lam them

Don gia Thanh tien Ky ten Ti/ gio Ben gio Tong so gio

27

H 0 P d 6 n g g i a o k h o a n

N ga y th a n g n a m

- H o t e n : Chufc v u dai d ien c h o ben gia o k h oa n

- Hp ten : Chufc v u dai dien c h o ben nhan khoan

A C u n g k y k e t hofp d o n g g i a o k h o a n n h i f s a u :

- Phiio'ng thu'c thanh t o a n

- Dieu k ien thiic h ien hop d o n g :

- Tho'i gian thiic hien hop dong tii ngay ./ ./ 199 den ngay ./ ./ 199 .

I N o i d u n g cdc co n g viec k h oa n :

Mdu so: OS-LDTL

Ban hdnh then QD so: 186 T C /C D K T ngay 14-3-1995 ciia Bo Tdi cliinh

II Trach n h iem vd q u ycn loti ciia ngititi n h an k h o a n :

Don vi:

Bo phan:

III Trach n h iem vd qu yen Icti ciia b en g ia o k h o a n :

B Phan theo doi qua trinh thijfc hi£n hefp dong:

3 Noi xay ra tai n a n :

4 Trifo'ng h op xay ra tai n a n :

5 Nguyen nhan gay ra tai nan:

6 Tinh trang thifong tich ngtfoi bi nan:

7 Ket luan ve viec xay ra tai nan:

8 De nghi xuf l y :

N g a y th a n g nam

29

Ten, nhan hieu, quy cach

pham chat vat tu (san pham hang hoa)

Ji'fJ

Nhap ngay thang nam.

(Hoac co nhu cau nhap) (Ky, ho ten) (Ky, ho ten)

(Ky, ho ten)

30

Don vi:

Dia chi:

Mdu so: 02-VT

Bun hdnh theo QD so; 186-T C I C D K T

ngdy 14-3-1995 ciia Bo Tai chinh

P H I E U X U A T K H O

Ngay thang nam 199

So:

Co:

No-Ho ten ngu'o'i nhan hang: dia chi (bo phan):

Ly do xuat kho:

Xuat tai kho:

STT Ten nhan hieu quy cach

pham chat vat tu (san pham

xuat

Xudt, ngdy th an g nam

Phu trach bp phan suf dung Phu trach cung tieu Ngtfcfi nhan Thu kho

(Ky, ho ten) (Ky, ho ten) (Ky, ho ten) (Ky, ho ten)

31

Don vi:

Dia chi:

Mdu so: 03-VT

Ban hdnh theo QD so 186-T C C D K T

ngdy 14-3-1995 ciia Bo Tai chinh

Q uyen so :

S o :

P H IE U X U A T K H O KIEM VAN CHUYEN NOI BO

N gay thang nam

- Can cuf lpnh dien d on g so:., ngay thang nam c u a

Ve v ie c :

- Ho ten ngUc/i van ch u yen : - Ho'p d on g so:

- PhUong Lien van c h u y e n :

Ten nhan hieu

quy each pham chat vat tu

(san pham, hang hoa)

Ngtfd’i lap phieu Thu kho xuat Ngtfcfi van chuyen Thu kho nhap

(Ky, ho ten) (Ky, ho ten) (Ky, ho ten) (Ky, ho ten)

32

Mdu so: 05-V T

Ban hanh theo QD so: 1 8 6 -T C / C D K T ngdy 14-3-1995 ciia Bo Tdi chinh

B IE N B A N K IE M N G H IE M (V at tif, san p h a m , h a n g hoa)

Ten, nhan hieu quy

cach, pham chat vat

tu (san pham, hang

hoa)

Ma so

PhUdng thiic kiem nghiem

Bon

vj tinh

So li/dng theo chUng tU

Ket qua kiem nghiem

Ghi chu

So lUdng dung quy cach, pham chat

So lUdng khong dung quy cach, pham chat

Y k ien ciia ban k iem nghiem :

Ban hdnh theo QD so: 1 8 6 -T C / C D K 1

ngdy 14-3-1995 ciia Bo Tai chinh

Dan vi: - I- Ml k / V ^ / ^

Dia chi: .jD 5 1 ttL J p ^

Mdu so: 08-VTBan hdnh theo QD s o :l 8 6 -T C / C D K T ngdy 14-3-1995 ciia Bo Tai chinh

B IE N B A N K IE M KE

V A T TLf, S A N P H A M , H A N G H O A

- Tho'i diem kiem ke gio" ngay A thang ,/J.Q nam

- Ban kiem ke gom:

Ong, ba .J J!^.m^rT l.L i J l’X:.0Trildng ban

Ong, ba .llli.'.jj Uy vien

Don vj tinh

Don gia

Theo so sach Theo kiem ke Chenh lech Pham chat

So luong

Thanh tien

So luong

Thanh tien

ThUa Thieu

Con tot 100%

Kem pham chat

Mat pham chat

So luong

Thanh tien

So luong

Thanh tien

Hinh thu'c thanh toan:

So tai khoan: .

MS: .

STT Ten hang hoa djch vu Don vj tinh So lUOng Don gia Thanh tien

0

Concr tien hane: .

Thue suat GTGT: % Tien thue G T G T :

So tien viet bang chOf:

T6ng cong tien thanh toan - _

Ngifcfi mua hang Ngtfdi ban hang

(ky, ghi rd ho, ten) (ky, ghi rd ho, ten)

Thu trtfdng d c fn vi

(ky, dong dau, ghi rd ho, ten)

- Mlu so: 01 GTKT - 3L - 01 doi vofi hoa don tii in, duoi 01 chi so luong mdu hoa don tif in to churc, cd nhan dang ky suf dung;

Vi du: To churc, cd nhan dang ky 5 mttt^hoa don tir in GTKT thi ky hieu ghi la:

M d u so 02 G T T T 3L Ln

Ky hieu: A A /02 So: 0000001

Cong tien ban hang hoa, dich vu:

So tien viet bang chi3f:

Ngtfdi mua hang

(ky, ghi rd ho, ten)

Ngirfri ban hang

(ky, ghi ro ho, ten)

Thu trifdng ddn vi

(ky, dong dau, ghi ro ho, ten)

- Mdu so: 02 GTKT - 3L - 01 doi vdi hoa don ttf in, duoi 01 chi so luong mdu hoa dcm tif in to chufc, ca nhan dang ky suf dung;

Vi du: To chufc, ca nhan ddng ky 5 mlu hoa don tir in GTTT thi ky hieu ghi Id:

Ho ten ngUcfi ban: .

So chufng minh nhan dan:

Dia chi:

Hinh thufc thanh to a n :

STT Ten hang hoa

Cong tien hang: -

So tien viet bang chuf:

Ngifcfi ban hang

(ky, ghi ro ho, ten)

(Ctin kiem tra, doi chieu khi lap, giao, nlian hoa don) Ghi chu:

Lien 1: L i T u

Lien 2: Giao khach h&ng

Lien 3: Noi bo

Ngifcfi mua hang

(ky, ghi ro ho, ten)

39

Mdu so: 05TTC -LL

Ky hieu: A A /0 2 So: 0000001

H O A D O N

D IC H V U C H O T H U E T A l C H IN H

Lien 1: (Lull)

N ga y th a n g nam 2 0 0

Ben cho thue tai c h in h :

Dia c h i : So tai khoan: — —

Dien thoai: MS: - - —

Hop dong di thue so: ngay thang nam

Thdi gian cho thue: Til ngay thang nam den n g a y thang nam .

Gia tri tai san cho thue (chua co thue GTGT): -

Thue GTGT Cong ty cho thue tai chinh da nop cua tai san cho thue:

(Hoa dofn GTGT hoac bien lai nop thue GTGT, Mdu so: Ky hieu:

So: ngay thang nam

Ben di thue:

Dia chi: So tai khoan:

Dien thoai: MS: — —

Hinh thufc thanh toan: —

1- Ten dich vu cho thue:

2- So tien thue:

3- Thue GTGT:

4- Tien ban lai tai san thue theo hop dong CTTC:

5- Tong cong tien thanh toan (2+3+4):

T6ng cong tien phai thanh toan ky nay (ghi bang chuf):

dofn vi cho thue

o ten, dong ddu)

Ben di thue Ke toan trtfcfng ben cho thue Thu trifdng

(Ky, ghi rd ho ten) (Ky, ghi ro ho ten) (Ky, ghi rd h

(Can kiem tra, doi chieu khi lap, giao, nhan hoa don)

Ghi chu: 1- Chi dinh lien Lien 1: Lifu

Lien 2: Giao khach hang Lien 3: Noi bo

2- M lu hoa dcfn nay thay the mau hoa dcfn quv dinh tai Thong tir so:

49/1999/TT-BTC ngay 06/5/1999 cua Bo Tai chinh

40

Dan vi: MS:

Dia chi: dien thoai:

Mdu so: 03PXK -3LL

Ky hieu: AA/02So: 0000001

Ho ten nguoi van chuyen:

PhUcmg tien van chuyen:

Xuat tai kho:

Nhap tai kho:

Hop d6ng so:

So

TT

Ten nhan hieu, quy

cach, pham chat vat tu

(san pham, hang hoa)

Ngtfdi lap bieu Thu kho xuat Ngiftfi van chuyen

(Can kiem tra, d oi ch ieu khi lap, giao, nhan hoa dan)

Thu kho nhap

(Ky, ho ten)

Ghi chu:

1- Chi dinh lien Lien 1: Luu

Lien 2: Giao khach hang Lien 3: Noi bo

2- MAu Phieu xuat kho kiem van chuyen noi bo nay thay the mau Phieu xuat kho kiem van chuyen noi bo quy dinh tai che do ke toan Doanh nghiep ban hanh kem theo Thong tu so: 1141/TC/QD/CBKT ngay 1/11/1995 cua Bo Tai chinh.

41

Don vi: MS:

Dia chi: dien thoai.

P H IE U X U A T K H O HANG GLfl BAN D A I LY

Lien 1: (Luu)

N gc'iy th an g .nam 2 0 0

Can cuf hop dong kinh te so

cua voi (to chufc, ca nhan).

ve viec:

Ho ten ngiioi van chuyen

PhuOng tien van chuyen:

Xuat tai kho:

Nhap tai kho: .

So TT Ten nhan hieu quy cach pham chat

vat tu (san pham hang hoa) Ma so

Don vj tinh So luong Don gia Thanh tien

Cong

Ngtfcfi nhan Ngtfcfi lap Thu kho xuat Ngifcfi van Thu trtfdng

(Ky, ho ten) (Ky, ho ten) (Ky, ho ten) (Ky, ho ten) (Ky, ho ten)

(Can kiem tra, doi chieu khi lap, giao, nhan hoa dcfn)

42

Cong tien hang:

TS thue G TG T: Tien thue G TG T: Tong cong tien thanh toan: