Ebook Hướng dẫn thực hành chế độ báo cáo tài chính doanh nghiệp: Phần 2

CHUdNG IV - HUCfNG DAN LAP VA TRINH BAY BAO cAO t Ai CHfNH GIUA NIEN DO I NHlTNG THONG TIN CHUNG VE DOANH NGHIEP Trong bao cao tai chinh giUa nien do, doanh nghiep phai trinh bay cac thong tin chung sau day: a) Ten va dia chi cua doanh nghiep bao cao; b) Neu ro bao cao tai chinh la bao cao tai chinh rieng cua doanh nghiep, bao cao tai chinh tong hdp hay bao cao tai chinh hdp nhat cua cong ty me, tap doan; c) Ngay ket thue ky ke toan quy; d) Ngay lap bao cao tai chinh; d) Don vi tien te dung de lap bao cao tai chinh II NHUNG VAN DE C d BAN VE BAO CAO TAl CHINH G I0 A NIEN DO Doi tifdng ap dung He thong bao cao tai chinh giiia nien (Bao cao tai chinh quy) diidc ap dung cho cac DNNN, cac doanh nghiep niem yet tren thi trUdng chUng khoan va cac doanh nghiep khac tii nguyen lap bao cao tai chinh giUa nien Doi vdi DNNN, cac doanh nghiep niem yet tren thi trUdng chUng khoan phai lap bao cao tai chinh giUa nien dang day du Cac doanh nghiep khac neu tii nguyen lap bao cao tai chinh giUa nien thi dUdc liia chon dang day du hoac tom lUdc Khai niem ve ky va Bao cao tai chinh giufa nien Ky ke todn gitia nien do: La ky lap bao cao tai chinh thang hoac quy theo quy dinh ciia phap luat Bao cao tdi chinh gitia nien do: La bao cao tai chinh gom cac bao cao day dii theo qui dinh Chuan miic ke toan so 21 “Trinh bay bao cao tai chmh” hoac cac bao cao tai chinh tom lUdc qui dinh Chuan mUc so 27 270 “Bao cao tai chfnh giGa nien do” cho mot ky ke toan giiia nien Hinh thtic va noi dung cua cac bao cao tai chinh giufa nien 3.1 Bao cao tdi chinh giUa nien (dang day du) Neu doanh nghiep lap va trinh bay bao cao tai chinh day du giuta nien do, thi hinh thufc va noi dung cua tufng bao cao phai phu hop vdi quy dinh tai Chuan miic ke toan so' 21 “Trinh bay bao cao tai chinh”, co nghia la doanh nghiep ap dung m&u cua he thong bao cao tai chinh nam, cu the nhii sau: * Danh muc Bao cao tdi chinh giita nien (dang day dii): - Bang can do'i ke toan giuta nien (dang d&y du): Mau so' B Ola-DN - Bao cao ket qua hoat dong kinh doanh giiia nien (dang day du): Mau so' B 02a-DN - Bao cao liiu chuyen tien te giiia nien (dang day du): Mau so' B 03a-DN - Ban thuyet minh bao cao tai chinh chon loc Mau so' B09a-DN * Mau bieu bao cao tdi chinh giUa nien (dang day dii): a ! Bang can doi ke todn giUa nien (dang day dii) Don vi bao c a o : Mau so B Ola - DN Dia c h i: (Ban hanh theo Quyet dinh so 15/2006/QD-BTC Ngay 20-3-2006 cua Bo trudng BTC) BANG CAN DOI KE TOAN GIUA NIEN DO (Dang day dii) Quy nam Tai thang nam Dctn vi tin h : tAi san A - t A i SAN NGAN HAN (100 = 110 + 120 + 130 + 140 + 150) I Tien va cac khoan tifOng difdng tien Ma Thuyet So cuoi So dau SO minh quy nam 100 110 271 Tien 111 (*) Ghi chu: (*) Noi dung cdc chi tieu vd md so tren Bao cao tiidng tii nhii cdc chi tieu cua bang can doi ke todn nam - Mau so B 01-DN Lap, thang nam Ngifcfi lap bieu Ke toan tritfcfng Giam doc (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau) b) Bao cao ket qua hoat dong kinh doanh giUa nien (dang day du) Ddn vi bao c a o : Mau so B 02a - D N Dia c h i: (Ban hanh theo Quyet dinh so' 15/2006/QD-BTC Ngay 20/3/2006 cua Bo triidng BTC) BAO CAO KET QUA HOAT DONG KINH DOANH GIUA NIEN DO (D a n g day du) Q u y nam Ddn vi tin h : Luy ke tti dau CHI TIEU so' minh nam den cuo'i Quy Ma Thuyet quy Nam Nam Nam Nam triidc triidc Doanh thu ban hang va cung cap dich vu (*) Ghi chu: (*) Noi dung cdc chi tieu vd md so tren bao cao tiidng tii nhii cdc chi tieu cua Bao cao ket qua hoat dong kinh doanh nam - Mau so B 02-DN Lap, thang nam 272 Ngtfcfi lap bieu Ke toan trifofng Giam doc (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau) c) Bao cao litu chuyen tien te giita nien (dang day du) Ddn vi bao cao: Mau so B 03a - D N Dia c h i: (Ban hanh theo Quyet dinh so 15/2006/QD-BTC Ngay 20-3-2006 cua Bo triidng BTC) b Ao c Ao LUtJ CHUYEN TIEN TE GIUA NIEN DO (D a n g day du) (Theo phiidng phap triic tiep) Q u y nam Ddn vi tin h : Luy ke tti dau nam Ma Thuyet CHI TIEU sd" minh den cuoi quy Nam Nam triidc I Lifu chuyen tien tvf hoat dong kinh doanh Tien thu tii ban hang, cung cap dich vu va doanh thu khac Tien chi tra cho ngiidi cung cap hang hoa va dich vu 01 02 •••(*) Ghi chu: (*) Noi dung cdc chi tieu vd md so tren bao cao tiidng tii nhii cdc chi tieu cua Bao cao liiu chuyen tien te nam - Mau so B 03-DN Lap, thang nam Ngifcfi lap bieu Ke toan triidng Giam doc (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau) Ddn vi bao c a o : Mau so B 03a - D N Dia c h i: (Ban hanh theo Quyet dinh so" 15/2006/QD-BTC Ngay 20-3-2006 cua Bo triidng BTC) 273 BAO CAO LLfU CHUYEN TIEN TE G I0A NIEN DO (D a n g day du) (Theo phiidng phap gian tiep) Q u y nam Ddn vi tin h : Luy ke tii dau nam Ma Thuyet /s' minh so CHI TIEU den cuoi quy Nam Nam triidc I Lifu chuyen tien tif hoat dong kinh doanh Loi n h u a n triidc th u e 01 D ieu ch in h ch o cd c k h oa n - Khau hao TSCD 02 (*) Ghi chu: (*) Noi dung cdc chi tieu vd ma so tren bao cao tiidng tii nhii cdc chi tieu cua Bao cao liiu chuyen tien te nam - Mau so B 03-DN Lap, thang nam Ngifcfi lap bieu Ke toan trtfofng Giam doc (Ky, ho ten) (Ky, ho ten) (Ky, ho ten dong dau) d) Ban thuyet mirth bao cao tdi chinh chon loc Ddn vi bao c a o : M au so B 09a - D N Dia c h i: (Ban hanh theo Quyet dinh so 15/2006/QD-BTC Ngay 20-3-2006 cua Bo trdng BTC) BAN THUYET MINH b A o C Ao TAl CHINH CHON LOC Quy nam I Dac diem hoat dong cua doanh nghiep Hinh thiic sd hufu von 274 Linh viic kinh doanh Nganh nghe kinh doanh Dac diem hoat dong kinh doanh cua doanh nghiep ky ke toan co anh hifdng den bao cao tai chinh II Ky ke toan, ddn vi tien te suf dung ke toan Ky ke toan nam (bat dau tii ket thiic vao Don vi tien te sii dung ke toan III Chuan mu’c va che ke toan ap dung Che ke toan ap dung Tuyen bo" ve viec tuan thu chuan miic ke toan va che ke toan Hinh thiic ke toan ap dung IV Cac chinh sach ke toan ap dung Doanh nghiep phai cong bo" viec lap bao cao tai chinh giiia nien va bao cao tai chinh nam gan nhat la cung ap dung cac chinh sach ke toan nhii Triidng hdp cd thay doi thi phai md ta sii thay doi va neu ro anh hiidng cua nhiing thay ddi dd VI Cac su’ kien hoac giao dich yeu ky ke toan giufa nien Giai thich ve tinh thdi vu hoac tinh chu ky cua cac hoat dong kinh doanh ky ke toan giiia nien Trinh bay tinh chat va gia tri cua cac khoan muc anh hiidng den tai san, nd phai tra, nguon von chu sd hiiu, thu nhap thuan, hoac cac luong tien diidc coi la yeu to khong binh thiidng tinh chat, quy md hoac tac dong cua chung Trinh bay nhiing bien dong nguon von chu sd hiiu va gia tri luy ke tinh den lap bao cao tai chinh giiia nien do, cung nhii phan thuyet minh tifdng iing mang tinh so sanh cua cung ky ke toan tren cua nien trade gan nhat Tinh chat va gia tri cua nhufng thay doi cac udc tinh ke toan da difdc bao cao bao cao giufa nien triidc cua nien ke toan hien tai hoac nhufng thay ddi cac u'dc tinh ke toan da diidc bao cao cac nien triidc, neu nhiing thay doi cd anh hifdng yeu den ky ke" 275 toan giiia nien hien tai Trinh bay viec phat hanh, mua lai va hoan tra cac chiing khoan nd va chiing khoan von Co tiic da tra (tong so' hay tren moi co ph&n) cua co phieu thong va co phieu liu dai (ap dung cho cong ty co phan) Trinh bay doanh thu va ket qua kinh doanh bo phan theo linh viic kinh doanh hoac khu viic dia ly diia tren cd sd phan chia cua bad cao bo phan (ap dung cho cong ty niem yet) Trinh bay nhiing sii kien yeu phat sinh sau ket thue ky ke toan giiia nien chiia diidc phan anh bao cao tai chinh giiia nien do Trinh bay nhiing thay doi cac khoan nd tiem tang hoac tai san tiem tang ke tii ket thue ky ke toan nam gan nhat 10 Cac thong tin khac Lap, thang nam Ngtfcri lap bieu Ke toan trifefng Giam doc (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau) * Ldi nhuan tren mot co phieu triidc va sau phan phoi can phai diidc trinh bay Bao cao ket qua hoat dong kinh doanh day du hoac tom liidc cua ky ke toan giiia nien 3.2 Bao cao tdi chinh giiia nien (dang tom luge) Neu doanh nghiep lap va trinh bay bao cao tai chinh tom liidc giiia nien do, thi hinh thiic va noi dung cua tiing bao cao tai chinh tom liidc toi thieu phai bao gom cac de muc va so' cong chi tiet diidc trinh bay bao cao tai chinh nam gan nhat va phan thuyet minh diidc chon loc theo yeu cau cua Chuan miic De bao cao tai chinh tom liidc giiia nien khong bi sai lech, doanh nghiep can phai trinh bay cac khoan muc hoac cac phan thuyet minh bo sung Ldi nhuan tren mot co phieu triidc va sau phan pho'i can phai diidc trinh bay Bao cao ket qua hoat dong kinh doanh day du hoac tom liidc cua ky ke toan giiia nien * Danh muc bao cao tdi chinh giiia nien (dang tom liidc) 276 - Bang can doi ke toan giufa nien (dang tom liidc): Mau so B Olb-DN - Bao cao ket qua hoat dong kinh doanh giufa nien (dang tom lUdc): Mau so B 02b-DN - Bao cao lifu chuyen tien te giufa nien (dang tom lifdc): M lu so" B 03b-DN - Ban thuyet minh bao cao tai chinh chon loc: Mau so B 09a-DN * Mau bieu bao cao tdi chinh giiia nien (dang tom liidc) a) Bang can doi ke toan giUa nien (dang tom liidc) Ddn vi bao c a o : M au so B 01b - DN Dia c h i: (Ban hanh theo Quyet dinh so" 15/2006/QD-BTC Ngay 20-3-2006 cua Bo triidng BTC) BANG CAN DOI KE TOAN GIUA NIEN DO (Dang tom liiOc) Tai thang nam Ddn vi tin h : t Ai san A - t Ai san n gan han (100 = 110 + 120 + 130 + 140 + 150) Ma Thuyet so minh 110 II Cac khoan dau tif tai chinh ngan han 120 III Cac khoan phai thu ngan han 130 IV Hang ton kho 140 V Tai san ngan han khac 150 (200 = 210 + 220 + 240 + 250 + 260) So cuoi dau quy nam 100 I Tien va cac khoan tifdng difdng B - t A i s a n d A i HAN So i 200 I Cac khoan phai thu dai han 210 II Tai san co dinh 220 III Bat dong san dau tif 240 IV. -Cac khoan dau tif tai chinh dai han — — -■ 250 277 V Tai san dai han khac 260 TONG C N G TAl SAN (270 = 100 + 200) 270 NGUON VON A - NCf PHAI TRA (300 = 310 + 330) 300 I No? ngan han 310 II No? dai han 330 B - VON CHU Sd HUU (400 = 410 + 430) 400 I Von chu so? hufu 410 II Nguon kinh phi va quy khac 430 TONG CONG NGUON VON 440 (440 = 300 + 400) Lap, thang nam Ngifofi lap bieu Ke toan trvfofng Giam doc (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau) b) Bao cao ket qua hoat dong kinh doanh giiia nien (dang tom liidc) Ddn vi bdo c a o : Mau so B 02b - DN Dia c h i: (Ban hanh theo Quyet dinh so" 15/2006/QD-BTC Ngay 20-3-2006 cua Bo trufdng BTC) b AO CA o KET QUA HOAT DONG KINH DOANH GIUA NIEN DO (Dang tom liidc) Q u y nam Ddn vi tin h : Luy ke tii dau CHI TIEU SO Doanh thu ban hang va cung cap dich vu 278 Quy Ma Thuyet 01 minh nam den cuoi quy Nam Nam Nam Nam triidc triidc Luy ke tii dau Ma Thuyet minh so CHI TIEU Quy nam den cuoi quy /s ' 2 Doanh thu hoat dong tai chinh va thu nhap khac Tong ldi nhuan ke toan triidc thue Ldi nhuan sau thue thu nhap doanh nghiep Nam Nam Nam Nam trUdc triidc 31 50 60 Lap, thang nam Ngifdi lap bieu Ke toan trifcfng Giam doc (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau) c) Bao cao liiu chuyen tien te giiia nien (dang tom liidc) Ddn vi bao cao: Mau so B 03b - DN Dia c h i: (Ban hanh theo Quyet dinh so' 15/2006/QD-BTC Ngay 20-3-2006 cua Bo triidng BTC) BAO CAO L l/U CHUYEN TIEN TE (Dang tom liiOc) Q u y nam Ddn vi tin h : Luy ke tii dau nam CHI TIEU Ma Thuyet so minh den cuoi quy Nam Nam triidc % Lifu chuyen tien tif hoat dong kinh doanh 20 279 Ghi chu: - ► Ghi hang ^ Ghi cuoi thang, hoac dinh ky * Quan he doi chieu, kiem tra Hinh thtic ke toan Nhat ky - So Cai 2.1 Dac triing cd ban cua hinh thiic ke toan Nhat ky - So Cai Dac trUng cd ban cua hinh thtic ke toan Nhat ky - So Cai: Cac nghiep vu kinh te, tai chinh phat sinh difdc ket hdp ghi chep theo trinh tu thdi gian va theo noi dung kinh te (theo tai khoan ke toan) tren cung mot quyen so ke toan tong hdp nhat la so Nhat ky - so Cai Can cti de ghi vao so Nhat ky - So Cai la cai chiing tti ke toan hoac Bang tong hdp chiing tti ke toan cung loai Hinh thiic ke toan Nhat ky - So Cai gom co cac loai so ke toan sau: - Nhat ky - So Cai; - Cac So, the ke toan chi tiet 2.2 Trinh tu ghi so ke toan theo hinh thtic ke todn Nhat ky - So Cai (Bieu so 02) (1) Hang ngay, ke toan can cti vao cac chiing tti ke toan hoac Bang tong 366 hdp chting tfl ke toan cung loai da dtidc kiem tra va difdc dung lam can cfl ghi so’, trUdc het xac dinh tai khoan ghi Nd, tai khoan ghi Co de ghi vao So Nhat ky - So Cai So lieu cua moi chting tti (hoac Bang tong hdp chting tti ke toan cung loai) difdc ghi tren mot dong d ca phan Nhat ky va p h in So Cai Bang t6ng hdp chting tti ke toan difdc lap chd nhting chting tti cung loai (Phieu thu, phieu chi phieu xuat, phieu nhap, ) phat sinh nhieu lan mot hoac dinh ky den Chting tti ke toan va Bang tong hdp chting tti ke toan cung loai sau da ghi So Nhat ky - So Cai, difdc dung de ghi vao so, the ke toan chi tiet co lien quan (2) Cuoi thang, sau da phan anh toan bo chting tti ke toan phat sinh thang vao So Nhat ky - So Cai va cac so, the ke toan chi tiet, ke toan tien hanh cong so' lieu cua cot so' phat sinh cf phan Nhat ky va cac cot Nd, cot Co cua tting tai khoan d phan So Cai de ghi vao dong cong phat sinh cuo'i thang Can cti vao so phat sinh cac thang trUdc va so' phat sinh thang tfnh so' phat sinh luy ke tti dau quy den cuo'i thang Can cti vao so' dif dau thang (dau quy) va so' phat sinh thang ke toan tfnh so' du cuoi thang (cuo'i quy) cua tting tai khoan tren Nhat ky - So Cai (3) Khi kiem tra, doi chieu so cong cuo'i thang (cuoi quy) So Nhat ky - So Cai phai dam bao cac yeu cau sau: Tong so tien cua cot phat sinh d phan Nhat ky Tong so phat sinh = Nd cua tat ca cac tai khoan Tong so phat sinh Co = cua tat ca cac tai khoan TONG SO DU”NO c A c TAl KH O AN = TO N G SO DTf CO CAC T A l K H O A N (4) Cac so, the ke toan chi tiet cung phai dUdc khoa so de cong so phat smh Nd, so phat sinh Co va tfnh so du cuoi thang cua tting doi ttidng Can cti vao so lieu khoa so cua cac doi tUdng lap “Bang tong hdp chi tiet" cho tting tai khoan So lieu tren "Bang tong hdp chi tiet" dtidc doi chieu v6i so phat sinh Nd, so phat sinh Co va so du cuoi thang cua tting tai khoan tren So Nhat ky - So Cai So lieu tren Nhap ky - So’ Cai va tren “Bang tong hop chi tiet sau khoa so duoc kiem tra, doi chieu neu khdp, dung se duoc sii dung de lap bao cao tai chmh 367 Bieu so 02 TRiNH TIT GHI SO KE TOAN THEO HiNH THU*C KE TOAN NHAT KY - SO CAI Ghi chu: Ghi hang C> Ghi cuoi thang Doi chieu, kiem tra Hinh thute ke toan Chting tti ghi so 3.1 Dac tritng cd ban cua hinh thiic ke todn Chiing tii ghi so Dac trtfng cd ban cua hinh thflc ke toan Chflng tfl ghi so: Can cfl trflc tiep de ghi so ke toan tong hdp la chflng tfl ghi so" Viec ghi so ke toan tong hdp bao gom: + Ghi theo trinh tfl thdi gian tren So dang ky Chflng tfl ghi so + Ghi theo noi dung kinh te tren So Cai Chflng tfl ghi so ke toan lap tren cd sd tflng chflng tfl ke toan hoac Bang Tong hdp chflng tfl ke toan cung loai, co cung noi dung kinh te 368 Chiing tti ghi so diidc danh so hieu lien luc tting thang hoac ca nam (theo so thti til So dang ky Chting tti ghi so) va co chting tti ke toan dinh kem, phai diidc ke toan triidng duyet triidc ghi sd ke toan Hinh thtic ke toan Chting tti ghi sd gom cd cac loai so ke toan sau: - Chflng tti ghi sd; - So Dang ky Chting tti ghi sd; - So Cai; - Cai So, The ke toan chi tiet 3.2 Trinh tti ghi so ke toan theo hinh thtic ke todn Chting tit ghi so (Bieu so 03) (1) Hang ngay, can cti vao cac chting tti ke toan hoac Bang Tong hdp chflng tti ke toan cung loai da dUdc kiem tra, diidc dung lam can cti ghi sd, ke toan lap Chting tti ghi sd Can cti vao Chting tti ghi sd de ghi vao sd Dang ky Chting tti ghi sd, sau dd dUdc dung de ghi vao So Cai Cac chting tti ke toan sau lam can cfl lap Chflng tti ghi sd diidc dung de ghi vao So, The ke toan chi tiet cd lien quan (2) Cuoi thang, phai khoa so tfnh tong so" tien cua cac nghiep vu kinh te, tai chfnh phat sinh thang tren sd Dang ky Chting tti ghi sd, tfnh Tong sd" phat sinh Nd, Tong sd" phat sinh Cd va Sd" du cua tting tai khoan tren So Cai Can cfl vao So Cai lap Bang can ddi sd" phat sinh (3) Sau doi chieu khdp dung, sd" lieu ghi tren So Cai va Bang tong hdp chi tiet (dUdc lap tfl cac sd the ke" toan chi tiet) dUdc dung de lap Bao cao tai chfnh Quan he doi chieu, kiem tra phai dam bao Tong sd" phat sinh Nd va Tong so phat sinh Cd cua tat ca cac tai khoan tren Bang Can do'i so' phat sinh phai b&ng va b&ng Tong so' tien phat sinh tren sd dang ky Chting tfl ghi sd Tong sd du Nd va Tong so' du Cd cua cac tai khoan tren Bang Can ddi so phat sinh phai b&ng nhau, va so' du cua tflng tai khoan tren Bang Can doi sd phat sinh phai b&ng so' d u cua tong tai khoan tUdng flng tren Bang tong hdp chi tiet Bieu so 03 T R iN H T I / G H I SO K E T O A N T H E O H iN H THtTC KE T O A N C H lT N G TIT G H I SO 369 Ghi chu: ^ ^ -4 — —► Ghi hang Ghi cuoi thang Doi chieu, kiem tra Hinh thtic so ke toan Nhat ky - Chting tti 4.1 Dac trting cd ban cua hinh thiic ke todn Nhat ky - Chiing tic (NKCT) - Tap hop va he thong hoa cac nghiep vu kinh te phat sinh theo ben Co cua cac tai khoan ket hop v6i viec phan tich cac nghiep vu kinh te theo cac tai khoan doi ting No - Ket hdp chat che viec ghi chep cac nghiep vu kinh te phat kinh theo 370 trinh til thdi gian vdi viec he thong hoa cac nghiep vu theo noi dung kinh te (theo tai khoan) - Ket hdp rong rai viec hach toan tong hdp vdi hach toan chi tiet tren cung mot so ke toan va cung mot qua trinh ghi chep - Sii dung cac mau sd in san cac quan he ddi iing tai khoan, chi tieu quan ly kinh te, tai chinh va lap bao cao tai chfnh Hinh thiic ke toan Nhat ky - Chiing td gom cd cac loai so’ ke toan sau: - Nhat ky chiing tii; - Bang ke; - So Cai; - So hoac the ke toan chi tiet 4.2 Trinh tti ghi so ke todn theo hinh thiic ke todn Nhat ky Chitng tit (Bieu so 04) (1) Hang can cii vao cac chiing td ke toan da dufdc kiem tra lay so' lieu ghi tnic tiep vao cac Nhat ky - Chiing til hoac Bang ke, so’ chi tiet cd lien quan Do'i vdi cac loai chi phf san xuat, kinh doanh phat sinh nhieu lan hoac mang tfnh chat phan bo, cac chiing til goc triidc het dUdc tap hdp va phan loai cac bang phan bo, sau dd lay so' lieu ket qua cua bang phan bo ghi vao cac bang ke va Nhat ky - Chiing til cd lien quan Do'i vdi cac Nhat ky - Chiing tii dUdc ghi can cii vad cac bang ke, so chi tiet thi can cii vao so' lieu tong cong cua bang ke, so chi tiet, cuo'i thang chuyen so' lieu vao Nhat ky - Chiing tii (2) Cuo'i thang khoa so’, cong so' lieu tren cac Nhat ky - Chiing tii, kiem tra, doi chieu so' lieu tren cac Nhat ky - Chiing tii vdi cac so’, the ke toan chi tiet, bang tong hdp chi tiet cd lien quan va lay so' lieu tong cong cua cac Nhat ky - Chiing tii ghi triic tiep vao So Cai Do'i vdi cac chiing til cd lien quan den cac so, the ke toan chi tiet thi dUdc ghi triic tiep vao cac so, the cd lien quan Cuo'i thang, cong cac so hoac the ke toan chi tiet va can cii vao so’ hoac the ke toan chi tiet de lap cac Bang tong hdp chi tiet theo tiing tai khoan de do'i chieu vdi So Cai So lieu tong cong d So Cai va mot so chi tieu chi tiet N h at ky - Chiing til, Bang ke va cac Bang tong hdp chi tiet diidc dung de lap bao cao tai chfnh 371 Bieu so 04 TRiNH TlT GHI SO KE TOAN THEO HiNH THLTC KE TOAN NHAT KY - CHUNG TU" Ghi chu: Ghi hang Ghi cuoi thang Doi chieu, kiem tra Hinh thtfc ke toan tren may vi tinh 5.1 Dac triing cd ban cua Hinh thiic ke todn tren may vi tinh Dac trUng cd ban cua Hinh thiic ke toan tren may vi tfnh la cong viec ke toan dUdc thUc hien theo mot chUdng trinh phan mem ke toan tren may vi tmh Phan mem ke toan difdc thiet ke theo nguyen tac cua mot bon hinh thiic ke toan hoac ke hdp cac hinh thiic ke toan quy dinh tren day Phan mem ke toan khong hien thi day du quy trinh ghi so ke toan, nhUng phai in difdc day du so ke toan va bao cao tai chinh theo quy dinh Cac loai so cua Hinh thiic ke toan tren may vi tinh: Phan mem ke toan dUdc thiet ke theo Hinh thiic ke toan nao se co cac loai so cua hinh thiic ke toan nhUng khong hoan toan giong m iu so ke toan ghi bang tay 5.2 Trinh tii ghi so ke todn theo Hinh thiic ke todn tren may vi 372 tinh (Bieu so 05) (1) Hang ngay, ke toan can cfl vao chflng tfl ke toan hoac Bang tong hop chflng tfl ke toan cung loai da difdc kiem tra, difdc cung lam can cfl ghi so, xac dinh tai khoan ghi Nd, tai khoan ghi Co de nhap dfl lieu vao may vi tfnh theo cac bang, bieu dufdc thiet ke sin tren phan mem ke toan Theo quy trinh cua phan mem ke toan, cac thong tin dUdc tfl dong nhap vao so ke toan tong hdp (So Cai hoac Nhat ky - So Cai ) va cac so, the ke toan chi tiet lien quan (2) Cuoi thang (hoac bat ky vao thdi diem can thiet nao), ke toan thflc hien cac thao tac khoa so (cong so) va lap bao cao lai chfnh Viec do'i chieu gifla so lieu tong hdp vdi so lieu chi tiet dUdc thflc hien tfl dong va luon dam bao chfnh xac, trung thflc theo thong tin da difdc nhap ky Ngifdi lam ke toan co the kiem tra, doi chieu so" lieu gifla so ke toan vdi bao cao tai chfnh sau da in giay Thflc hien cac thao tac de in bao cao tai chfnh theo quy dinh Cuoi thang, cuoi nam sd ke toan tong hdp va so’ ke toan chi tiet difdc in giay, dong quyen va thflc hien cac thu tuc phap ly theo quy dinh ve so’ ke toan ghi bang tay Bieu so 05 TRiNH TIT GHI SO KE TOAN THEO HiNH THlTC KE TOAN TREN MAY VI TINH Ghi chu: Nhap so lieu hang In so, bao cao cuoi thang, cuoi nam Doi chieu, kiem tra 373 III DANH MUC SO KE TOA n A p DUNG CHO DOANH NGHIEP H inh th iic ke toa n STT Ky h ieu Ten so Nhat Nhat ky Chflng Nhat ky tfl ghi ky - So Cai chung so - Chflng tfl 01 Nhat ky - So Cai S01-DN - 02 Chiing tijf ghi sd S02a-DN - - X - S02b-DN - - X - 03 So dang ky Chiing tii ghi sd X _ - So Cai (dung cho hinh S02cl-DN X thiic Chiing tii ghi so) S02c2-DN X 05 So Nhat ky S03a-DN X - - - 06 So Nhat ky thu tien S03al-DN X - - - 07 So Nhat ky chi tien S03a2-DN X - - - 08 So Nhat ky mua hang S03a3-DN X - - _ 09 So Nhat ky ban hang S03a4-DN X - - _ S03b-DN X - - - S04-DN - - - X S04a-DN - - - X S04b-DN - - - X S05-DN - - - X 04 10 So Cai (Dung cho hinh thiic Nhat ky chung) Nhat ky - Chiing tii, cac loai Nhat ky - Chiing tii, Bang ke 11 Gom: - Nhat ky - Chiing tii tii so" den so 10 - Bang ke tfl so" den so" 11 So Cai (dung cho hinh 12 thflc Nhat ky - Chflng tfl) 13 Bang can doi phat sinh S06-DN X - X _ 14 So quy tien mat S07-DN X X X _ X X 15 374 So ke toan chi tiet quy tien mat S07a-DN x - Hinh thtic ke toan Nhat Ky hieu Ten so STT Nhat ky ky - So Cai chung Chiing Nhat ky tiif ghi - Chting so tti S08-DN X X X X S10-DN X X X X 18 vat lieu, dung cu, san pham, hang hoa S ll-D N X X X X 19 The kho (So kho) S12-DN X X X X S21-DN X X X X S22-DN X X X X S23-DN X X X X S31-DN X X X X S32-DN X X X X S33-DN X X X X 26 So chi tiet tien vay S34-DN X X X X 27 So chi tiet ban hang S35-DN X X X X S36-DN X X X X S37-DN X X X X S38-DN X X X X i 16 So tien eriii nean hang So chi tiet vat lieu, 17 dung cu, san pham, hang hoa Bang tong hdp chi tiet 20 So tai san co dinh So theo ddi TSCD va 21 cong cu, dung cu tai ndi sii dung 22 The tai san co dinh So’ chi tiet toan 23 vdi ngUdi mua (ngUdi ban) So’ chi tiet toan 24 vdi ngUdi mua (ngUdi ban) bang ngoai te 25 28 29 30 So’ theo ddi toan bang ngoai te So chi tiet san xuat, kinh doanh The tinh gia san pham, dich vu Sd chi khoan tiet cac tai 375 Hinh thtic ke toan STT Ky hieu Ten so Nhat ky chung Nhat ky - So Cai Chting Nhat ky tti ghi - Chting sd tti S41-DN X X X X S42-DN X X X X S43-DN X X X X S44-DN X X X X S45-DN X X X X S51-DN X X X X S52-DN X X X X S61-DN X X X X S62-DN X X X X S63-DN X X X X So ke toan chi tiet theo 31 ddi cac khoan dau tu vao cong ty lien ket So theo ddi phan bo cac khoan chenh lech phat 32 sinh mua khoan dau tu vao cong ty lien ket 33 34 35 36 37 38 39 40 So chi tiet phat hanh cd phieu So chi tiet cd phieu quy So chi tiet dau tu chting khoan So theo doi chi tiet nguon von kinh doanh So chi phi dau tu xay dung So theo doi thue GTGT Sd chi tiet thue GTGT dUdc hoan lai So chi tiet thue GTGT dUdc mien giam Cac sd chi tiet khac theo yeu cau quan ly cua doanh ngiep Trinh tU, phifdng phap ghi chep va moi quan he gitia cac loai sd ke toan theo tifng hinh thifc ke toan quy dinh Muc II “Cac hinh thtic ke toan” tren day 376 Chiu trach nhiem xuat ban TS PHAM NGOC Q U YET Bien tap: BAN BIEN TAP Siia ban in: L l/dN G DtfC C l/dN G Trinh bay bia: VAN DL/C In 1000 cuon, kho 19x27 tai Xi nghiep in Trung tam Thong tin Thudng mai 46 Ngo Quyen, Ha Noi Giay phep xuat ban sd: 57 - 2006/CXB/230 - 03/TC Cue Xuat ban cap 19 thang 01 nam 2006 In xong va nop lUu chieu Quy III nam 2006