Giáo trình kế toán mỹ phần 1 ths phạm thanh liêm

I G OAI HOC KINH TE TP HO CHI M I N H KE TOAN - KIEM TOAN GT.0000023545 J I O N NGUYEN LY KE TOAN ThS Pham Thanh Liem ThS VG Thu Hang ThS Pham Quang Huy ThS Nguyen Thj Thu G I A O KE TOON MY T R I N H K E T O f f N MY < NHA SACH KINH TE RAT MONG NHAN DUOC Y KIEN D6NG GOP, B I N H LUAN CUA QUY DOC GIA Moi thu tu gop y xin vui long chuyen ve Email: nhasachkinhte@hcm fpt.vn hoSc dien thoai true tiep den so: 0916 164 440 va 08 38337464 GIAO TRINH KE TOAN MY Bien soan: ThS Pham Thanh Liem ThS Vu Thu Hang ThS Pham Quang Huy ThS Nguyen Thi Thu Sach da duoc NHA SACH KINH TE giu ban quyen va phat hanh doc quyen Moi hinh thdc va phuong tien vi pham ban quyen (photo, chep, in an, luu tnJ hoac chuyen van ban dien td qua mang Internet) khong duoc su dong y ciia NHA SACH KINH TE la vi pham Luat Bao ve Quyen Sd hOu Tri tue va bi dua taidc phap luat BUSINESS BOOKS SUPERMARKET TRl/CfNG DAI HOC KINH TE TP.HCM KHOA KE TOAN - KIEM TOAN BO M N NGUYEN LY KE TOAN Tham gia bien soan: ThS PHAM THANH LIEM ThS VU THU HANG ThS PHAM QUANG HUY ThS NGUYEN THI THU IMMHC niAlUCiUTaM TKPNGTAMKiV \M NHA XUAT BAN PHUONG DONG SACH KE TOAN NHA SACH KINH TE DA PHAT HANH sn TEN SACH TAC GlA NXB 5V 6V5nNhj PlungDbng •)e thong Bai tip Kl toan va So d6 Kl toanPGST -lanh chinh Si/ nghiep PGST Sv o Van NhiPlungDtng 3ai tip Nguyen ly Ke toan PGS.TS.«V3nNhj PhungDtng 3ai tip - Ke" toan Tai chinh SV oVSnNhi Tlftg KB HDTH Ke" toan Doanh nghifp Nhd va Vila PGST ST Sv o V3n Nhj Tai Chinh Huong dSn LSp - Dpc & Phan tich Bao caoPG Tai chinh - Bao cao Kl toan Quan tri PGST SV 6VanNhj TaChnh Huong dan Thuc hanh Kl toan tren S6 Ke toan PGS.TS.voVanNhi GT-vT HDTH Kl toan Don vj Hanh chinh Stf nghiepPGS.TS.voVanNhi GT-VT Nguyen ly Ke toan Kl toan Doanh nghi§p Xay lap - Kl toan DonPGviS.TS.voVanNhi Tai CNnh Chii Dau tu ST Sv oVanNhi fa Chinh 10 HDTH Kl toan - Hang t6n kho - Tai san coPG djnh - Cac khoan Cdng nfl cac Doanh nghi§p 11 450 Tinh hudng Kl toan Tai chinh PGST Sv oVanNhi TaC ' Nnh 12 Kl toan Tai chinh moi quan he vdi - PGS.TS.voVanNhi TS CNnh Luflt Kl toan - 26 Chuan ' muc Kl toan 13 Kl toan Tai chinh (Tai ban lan 7) PGST SV oVanNhj Tai Chinh 14 268 So d6 Kl toan Doanh nghiep PGST Sv oVanNhi La D6ng 15 Giao trinh Kl toan Hanh chinh Su nghiep PGST SW VanNhi PhumgBong L d i NOI D A U &>»>C53 Kd' toan My la mdt trudng phai ke toan co dnh hildng sau rong vdi nhieu qud'c gia thudc nhidu khu vxtc khac trdn the' gidi, dd cd ca Vidt Nam De giup cac ban sinh vien cd tai lidu hpc tap, nghien ctta Ke toan My nham qua dd co nhirng hieu bie't can thiet ve trutfng phai Ke' toan My, dong thdi cd cd sS dd ddi chieu, so sanh vdi ke toan doanh nghidp Vidt Nam, nham rut nhirng diem gidng va khac cd v l ly thuyet lan ung dung, chung tdi bien soan cudn Giao trinh Ke toan My Cudn Giao trinh bien soan dUa vao cac tdi lidu, cac giao trinh ke toan dang ditdc su" dung tai My va cac Nguyen tac Kd' todn du"dc Chd'p nhfin Rdng rai (GAAP) hien hanh Giao trinh Ke toan My bao gom bay chu'dng: Chuong 1: Mdi Truong Ke Toan Chtfdng 2: Md Hinh Ke Toan Can Ban Chtfong 3: Ke Toan Trong Cdng Ty Thtfdng Mai Chtftfng 4: Ke' Toan Tai San Ngln Han Chudng 5: Ke Toan Tai San Dai Han ChUdng 6: Ke' Toan Net Phai Tra Chtfdng 7: Thanh Vien Gdp Vd'n va Cdng Ty Co Phin Trong Giao trinh, Chu'dng va gidi thieu nhiing van de ly ludn cd bdn ve ke' toan va md hinh kd' toan cd ban ciia Ke' toan My Cac Chu'dng lai tit Chuong de'n Chu'dng gidi quyd't cac ndi dung cu the ve nguydn tdc cd bdn cua kd' toan tai chi'nh My nham nang cao trinh dd hieu bie't ve kd' toan ndi chung Trong mdi Chu'dng deu cd them nhirng cau hdi trac nghiem, bai tap va dap an cho titng phan rieng biet, de ngtfdi dpc cd thi tvt gifii quyet van de va d l dang tu lam bai tap tai ldp, tai nha Tham gia bien soan Giao trinh Kd' toan My gdm cac giang vidn sau day: ThS Pham Thanh Lidm; ThS Vu Thu Hang; ThS Pham Quang Huy; ThS Nguyen Thi Thu Chung tdi mong nhan diidc su gdp y chan cua ban doc dd' Giao trinh cang diidc hoan thien hdn Nhdm Tac Gia MUC LUC MUC LUC Chtfdng 1: M l TRl/flNG KE TOAN 13 1.1 Dinh nghia ke' todn vd gidi thich vai trd ciia ke' todn viec thuc hien nhirng quydt dinh chinh xdc 14 1.2 Nhiing ngudi sU dung thdng tin ke todn 16 1.3 Giai thich ly tai dao ddc la rat quan de'n ke' todn 18 1.4 Cdc Nguydn tdc Ke toan duoc Chap nhan Rdng rai (GAAP - Generally Accepted Accounting Principles) 20 1.5 Khuon miu khdi niem ciia Uy ban Chuln muc Ke todn Tdi chinh (The FASB's Conceptual Framework Of Accounting) 28 Cau hoi trac nghidm 54 Cau hdi thao luan 58 Bdi tap 60 Ddp an 63 Chtfdng 2: MO HINH KE TOAN CO* BAN 64 2.1 Ke' toan la mdt he thdng thdng tin 65 2.1.1 Tinh trang tai chinh va phuong trinh ke toan 65 2.1.2 Anh hudng cua nghidp vu kinh te' de'n tinh trang tai chinh 67 2.1.3 Thdng tin qua Bao Cao Tdi Chinh 69 2.2 He thdng ke toan kep 71 2.2.1 Ghi nhan, Danh gia, va Phan loai 72 2.2.2 Tdi Khoan va He Thdng Ke' Toan Kep 73 2.2.3 Ghi chep nghiep vu vd chuyen sd 81 2.2.4 Bang Cdn ddi thu 84 2.3 Xac dinh ket qua kinh doanh vd qua trinh dieu chinh 86 2.3.1 Nhung van de hach todn 88 2.3.2 Qua trinh dieu chinh 91 2.3.3 Bang Cdn ddi da dieu chinh (ATB) 97 Muc Luc 2.4 Hoan t£t mot chu trinh ke" toan 100 2.4.1 Md rong h§ thdng ke todn 101 2.4.2 Cdc But toan khoa so 101 2.4.3 But toan dao - Budc diu ti§n ky ke toan mdi (tuy chon) 104 2.4.4 Bang Nhap - Mot Cdng Cu Ciia Ke Toan 106 Thuat ngd 110 Van de on tap 118 Cau hoi trac nghiem 122 Cau hoi thao luan 127 Bai tap 129 Cac vande 137 Dap an 151 Chu-dng 3: KE TOAN TRONG CONG TY THTjCTNG MAI 152 3.1 Cac van de chung 153 3.1.1 Khai niem 153 3.1.2 Gidi thieu ve cong ty thudng mai 154 3.1.3 Quy trinh hoat dong cong ty thuong mai va dich vu 155 3.1.4 Dong chi phi va he thdng t6n kho cong ty thuong mai 156 3.1.5 Bao cao thu nhap cong ty thuong mai 158 3.1.6 Mot sd thuat ngtf 159 3.2 Ke toan cong ty ap dung he thdng ke khai thudng xuyen Ig2 3.2.1 Bao cao thu nhap he thdng ton kho thudng xuyen jg2 | 3.2.2 Ke toan qua trinh ban hang 153 I 3.2.3 Ke toan qua trinh mua hang 157 3.2.4 Ke toan cac khoan chi phi hoat dong 170 3.2.5 But toan khoa so cong ty ke khai thudng xuyen Q 3.2.6 Bang nhap cong ty ke khai thudng xuyen 17i 204 Chuang 3: Ke Toin Trong Cong Ty Thuang Mai - B A I TAP Ttf G I A I Bai 3.1: Nghiep vu ban hang Vao 15 thang 04, cong ty Campeche ban mpt so hdng cho cong ty Walters tri gia $3,000 vdi dieu kien toan la 2710, n/30 Neu nhu cong ty co nhan mpt sd hang tra lai vao 20 thang 04 tri gia $600 va nhan toan bp toan vao 25 thang 04 thi sd tien thu dupc vao se la bao nhieu? Bai 3.2: Mua hang he thdng ton kho thuong xuyen Tai cong ty Olevi co cac nghiep vu kinh te nhu sau: Thang Mua mot so hang ciia cong ty Indio, ciia hoa ddn la 01/08, dieu kien n/10, FOB diem vSn chuyln tri gii $1,150 Nhin dupc thong bao cua cong ty Rill vl chi phi van chuyln cho Id hang mua 2, cua hoa don la 01/08, trj gii $1C5 vdi dieu kien n/30 Tra lai mot so hang bi hong trj gia $180 cho cdng ty Indio 10 Thanh toan toan bg tiin hang cho cong ty Indio Yeu cdu: Hay ghi chep but toan nhat ky ve qua trinh mua hang tren Bai 3.3: Mua hang he thd'ng tdn kho dinh ky Tai cdng ty Olevi cd cac nghiep vu kinh te nhif sau: Thang Mua mpt sfi hang ciia cong ty Indio, ciia hda don li 01/09 dieu kien 4/15, n/60, FOB diem van chuyen tri gii 56,000 Nhan dupc thong bao ciia cdng ty Rill vl chi phi van chuyln cho lo hang mua 2, ciia hoa don la 01/09, trj gii $300 vdi dilu kien n/30 Tra lai mpt sd hang bj hong tri gia $500 cho cdng ty Indio 10 Thanh toan 40% tiin hang cho cong ty Indio 19 Thanh toan so tien hang lai cho cong ty Indio Yeu cdu: Hay ghi chep but toan nhat ky ve qua trinh mua hang tren Chuang 3: Ke Toan Trong Cdng Ty ThUdng Mai 205 Bai 3.4: L$p bao cao he thong ton kho dinh ky Tai cong ty Vuiton cd cac sd hdu dtfpc trich sd sach ke toan nhir sau: - Gia vdn hang ban ky $273,700 - Chi phi van chuyen hang mua $13,800 - Hang tdn kho 30.09.20xx $37,950 - Hang tdn kho 31.10.20xx $50,600 - Hang mua - Hang mua tra lai va giam gia a $10,350 Yeu cdu: Hay lap phan Gia vdn hang ban mau bao cao thu nhap cua cdng ty Bai 3.5: Ban hang h§ thong ton kho dinh ky Tai cdng ty Menner cd cac nghiep vu kinh te nhtf sau: Thang Ban mot 16 hang cho c6ng ty Jing tri gia $2,520, dilu khoan n/30 va FOB diem vin chuyln Tri chi phi vin chuyln cho 16 hing mua la $231 Nhin mot sd hing cong ty Jing tra lai tri gii $735 Thing Thu duoc toin b6 tiin hang cua cong ty Jing 19 Thanh toin sd tiin hing lai cho cong ty Indio Yeu cdu: Hay ghi chep but todn nhat ky ve qua trinh ban hang tren Bai 3.6: Ban hang cd chiet khau Tai cdng ty Sasina (ap dung t6n kho dinh ky) cd cac nghiep vu kinh te nhu sau: Thing Ban mpt lo hing cho c6ng ty Borsa trj gii $500, dieu khoan 2/10, n/30 va FOB diem vin chuyen Nhin m6t sd hing c6ng ty Borsa tra lai trj gia $200 10 Thu dupc tiin toin cua cong ty Borsa 11 Bin tiep m6t 16 hing cho c6ng ty Borsa trj gii $800, dilu khoin 2/10, n/30 va FOB dilm van chuyen 31 Thu dupc tiin toin cua cong ty Borsa Chuang 3: Ke Toan Trong Cong Ty Thuang Mai 206 Yeu cdu: Hay ghi chep but todn nhdt ky ve qua trinh bdn hang tren Bai 3.7: Mua hang co chiet khau Tai cong ty Washington (dp dung ton kho thudng xuyen) cd cac nghiep vu kinh te nhu sau: Thang 11 14 31 Mua mot 16 hang cho cong ty Zapala tri gia S2.000, dilu khoan 2/10 n/30 va FOB dilm den, hoa ddn la 01/07 Tra lai mot so hang cho cong ty Zapala tra lai tri gia $250, Tra tien hang cho cong ty Zapala Mua tiep mot lo hang cho cfing ty Zapala tri gia $2,250, dilu khoan 2/10, n/30 va FOB diem din, hoa don la 12/07 Thu dugc tien toan ciia cdng ty Borsa, Yeu cdu: Hay ghi chep but toan nhat ky ve qua trinh bdn hang tren Bai 3.8: Lap bao cao thu nhap Tai cdng ty Weddings (dang ap dung he thd'ng ton kho thudng xuyen) cd sd lieu cua mot sd tai khoan vao 31 thang 12 nam 20xx nhu sau: Tai khoin Doanh thu ban hang Hang ban bi tra lai va giam gia Gia vdn hang ban Chi phi van chuyln hang mua Chi phi ban hang Chi phi quan ly doanh nghiep StjdUNg5 475,000 $ 23,500 280,000 13.500 43,000 87,000 Yeu cdu: Hay lap bao cao thu nhap cho cong ty vao ke't thuc nam • Chuang 3: Ke Toan Trong Cong Ty Thiicmg Mai Bai 3.9: LSp bao cao thu nhap Tai cong ty Zacuma General Store (dang ap dung he thdng tdn kho dinh ky) cd so' lieu cua mot so tai khoan vao 31 thang 12 nam 20xx nhtf sau: *j$&t di?Ntf:>.- So" du* C6 $ 297,000 Doanh thu ban hang $ 15,200 Hang bin bi tri lai vi giim gii 114,800 Hing mua 4,000 Hing mua bj tri lai vi glim gii 5,600 Chi phi vin chuyen hing mua 48,500 Chi phi bin hing 37,200 Chi phi quin ly doanh nghiep J Yeu cdu: Hay lap bao cao thu nhap cho cong ty vao ket thuc nam Bai 3.10: Tinh toan cac chi tieu Tai cdng ty Biline Disband cd cac sd lieu cua mot sd tai khoan vao 31 thang 12 nam 20xx Tuy nhien, stf suat nen ke toan cdng ty Jones da lam tfdt sd sach nen cd mpt sd tai khoan khong rd sd lieu va dtfpc the hien bang cac ky ttf bang nhtf sau: Hang ton Hing Hing tfin Gii vdn < Chi phi Thu nhip ppanli-, kho diu , mua kho cud'i'hing tain: Ui gdp hoat d?ng thiia'n ky kit thuln $250,000 $ A $ 70,000 $ 20,000 $ B$ 80,000 $ C $ 24,000 D 24.000 E 36,000 216,000 120,000 80,000 40,000 H (2,000) 460,000 44.000 334,000 F G 100,000 780.000 80,000 120,000 J K 240,000 80,000 Bai 3.11: Tim l a i so' lieu tren bao cao thu nhap Tai cong ty Quesbone co cac sd lieu cua mpt sd tai khoan vao 31 thang 12 nam 20xx Dang qua trinh phong van tuyen ke toan, giam ddc tai chinh da lay sd lieu cua nam 208 Chuang 3: Ke Toin Trong Cdng Tu Thuang Mai lien tiep de lam de thi Giam ddc tai chinh da xoa di mpt sd dO" heu, thay bdng cac ky tu va trinh bay bang sau day: f4*/ VV v * ^ K s J r h i V $h $572 Doanh thu ban hang $P 48 38 a Hang ban bj tra lai va giam gia 634 B Doanh thu thudn q r i 76 Hang ton kho dau ky 384 338 c Hang mua Hang mua bi tra lai va giam gia 62 i 34 Chi phi v5n chuyen hang mua S 58 44 Gia tri hang mua thuan 378 k d Gia trj hang sin sang chd ban 444 424 364 Hang ton kho cuoi ky 78 84 Gia von hang ban t 358 e 284 m 252 Lai gop Chi phi ban hang u 156 f Chi phi quan ly doanh nghiep 78 n 66 Tong chi phi hoat dpng 260 256 Thu nhap thuan v 54 Yeu cdu: Neu ban la sinh vien dang tog tuyen xin vao c6ng ty thi ban se tinh toan ket qua ciia tung ky tu cho vi giam ddc nhu the nao? Bai 3.12: Mua hang theo hai he thdng ton kho Cong ty Westland co mua $9,400 hang hoa tu cong ty Eastland, dieu kien 3/10, n/30 vao 10/06 Hay ghi chep cdc but toan nhat ky tung tinh hudng dpc lap sau day theo ca hai he thdng la ke khai thudng xuyen va kiem ke dinh ky: a Hang mua dupc ghi chep theo gia gpp va todn vao 22/06 b Hang mua dupc ghi chep theo gia gpp va todn vao 10/07 c Hang mua dtfpc ghi chep theo gid thuan va toan vao 22/06 d Hang mua dupc ghi chep theo gid thuan va todn vao 10/07 Chuang 3: Ke Toan Trong Cdng Ty Thuang Mai 209 Bai 3.13: Kinh doanh thtfdng mai tong ho*p Tai cdng ty Vemmuni (ap dung ke khai thudng xuyen) cd cac nghiep vu kinh te nhu sau: Ngay 07 thdng 07, cdng ty mua mdt 16 hang cua cdng ty Kitte sd ltfpng 20 cai, ddn gia $40, dieu khoan 4/10, n/20, FOB diem van chuyen Chi phi van chuyen tra bdng tien la $10 Ngdy 08 thang 07, cdng ty tra lai cai san pha'm khdng dung quy each Ngay 10 thang 07, cdng ty ban 12 cai cho cdng ty Sunrise vdi dcfn gid bdn $42, dieu khoan la 2/15, n/30 Ngay 16 thang 07, toan tien hang cho cdng ty Kitte Ngay 17 thang 07, ban cai tiep cho cdng ty Sunrise, dcto gid ban la $45, da thu dtfpc 50% bang tien, phan lai np va cam ket neu hp tra vong thi se co chie't khau 1% Ngay 22 thang 07, nhan toan bp toan ciia cdng ty Sunrise Yeu cdu: Hay ghi chep biit toan nhat ky ve qua trinh tren bie't rang cdng ty ghi chep theo gia thuan, xuat kho theo FIFO va dau ky cdng ty tdn cai, ddn gia la $38 Xac dinh lai gpp cua cdng ty ky Bai 3.14: Kinh doanh thu'dng mai tong hdp Tai cdng ty Vemmuni (dp dung kiem ke dinh ky) cd cac nghiep vu kinh te nhtf sau: Ngay 04 thang 07, cdng ty mua mpt 16 hang ciia cdng ty Kitte sd ltfpng 20 cai, ddn gia $40, dieu khoan 4/10, n/20, FOB die'm van chuyen Chi phi van chuyen tra bang tien la $10 Ngay 06 thang 07, cong ty mua tiep ciia Kitte 10 cai vdi ddn gid $39, dieu khoan toan va dieu kien nhtf cac hpp d6ng trudc day Ngdy 08 thang 07, cdng ty tra lai cai san pham khdng diing quy cdch 210 ChMng 3: Ke Toan Trong Cdng Ty Thaang Mai Ngay 10 thang 07, cong ty bin 15 c&i cho cong ty Sunrise vdi don gia ban $42, dieu khoan la 2/15, n/30 Ngay 16 thang 07, toan tien hang cho cong ty Kitte Ngay 17 thang 07, ban cai tiep cho cong ty Sunrise, don gia ban la $45, da thu dupc 50% bang tien, phan lai np va cam ke't ne'u hp tra vong thi se co chie't kha'u 1% Ngay 22 thang 07, nhan toan bp toan cua cong ty Sunrise Yeu cdu: Hay ghi chep but toan nhat ky ve qua trinh tren bie't rang cong ty ghi chep theo gia gpp, xua't kho theo LIFO va dau ky cong ty ton cai, don gia la $38 Xac dinh lai gpp ciia cong ty ky Ne'u nhu cong ty ap dung phuong phap binh quan gia quyen thi mUc lai gpp se la bao nhieu? (lam tron khong co so thap phan) Chuang 3: Ke Toan Trong Cong Ty Thuang Mai 211 B A I TAP TONG H P Tong hdp 3.1: C6ng ty Dawkins co phat sinh cac nghiep vu kinh te thang 10 nam 20xx nhif sau: Bin mpt so hang hoa cho Devlin tri gia $1,050 Lo hang co gia von la $630 Dieu khoan la n/30 va FOB diem van chuyen Mua mpt so hang cua Ruland vol dilu khoin li n/30 vi FOB diem van chuyln trj gia $1,900 Tri chi phi vin chuyen cho cong ty Contom $145 cho so hang da mua ciia Ruland Mua mOt so hang tif cong ty LNP vdi dilu khoan la n/30 va FOB diem van chuyen trj gii $1,800 (trong bao gom ca $100 tien chi phi van chuyln di toan cho cfing ty LNP) 11 Nhin mpt so hang cong ty Devlin tra lai trj gia $150 (biet ring gii vo'n cua lo hing niy la $90) 14 Tri lai $300 gia trj hang mua chiu cua cong ty Ruland 16 Bin lo hang trj gii gdc $300 vi gia bin la $500, da thu bang tiin 22 Thanh toan toan bp np cho Ruland 23 Nhin toan bp toan cua cong ty Devlin Yeu cdu: Hay ghi chep but toan nhat ky cho cdng ty thang 10 212 ChMng 3: Ke Toan Trong Cdng Ty Thuang Mai Tdng hdp 3.2: Cong ty Uric King Ltd c6 mpt sd nghiep vu kinh te phat sinh thang 12 nhtf sau: a Ngay 01 thang 12, ban chiu mot s6 hang gia tri $5,000, dilu kujn n/30 L6 hang cd gia vdn la $3,500 b Ngay 02 thang 12, mua mpt so' hang tin kho tra bang tiin vdi gia trj $720 c Ngay 04 thang 12, mua chiu mot sfi hang vdi gia $2,600, dilu khoan 1/20, n/30 d Ngay 07 thang 12, phat hanh mot chiing til ghi co dl tra lai mpt si hang co gia tri la $300 (hang la hang mua 29 thang 11) Hang tra lai co gia vdn la $210 e Ngay 11 thang 12, cdng ty nhan dupc toan cho Id hang ban vao 01 thang 12 f Ngay 12 thang 12, nhan dupc thong bao ve viec tra lai mot so hang hu hong da mua vao 04 thang 12 vdi gia tri la $600 g Ngay 13 thang 12, chi tra tien cudc van chuyen cho lo hang $200 dSt vao thang trudc (dilu kien FOB dilm van chuyln) h Ngay 14 thang 12, tra tiin cho Id hang mua vao 04 thang 12 va tril di so hang da tra lai i Ngay 24 thang 12, ban chju mpt so hang gia trj $7,000, dieu kien toan 2/10, n/30 So hang co gia vdn la $4,900 j Ngay 30 thang 12, nhan dupc toan cho hang ban vao 24 thang 12 Yeu cdu: Ghi but toan nhat ky de ghi chep cac nghiep vu kinh te tren theo he thdng ke khai thudng xuyen Biet ring cdng ty ap dung quan ly hang ton kho theo phUdng phap gia gop Chuang 3: Ke Toan Trong Cdng Tg Thuang Mai 213 Tong ho*p 3.3 Christy's Apparel Ltd co nam tai chinh bat dau ttf 01 thang 01 den 31 thang 12 hang nam Dudi day la mpt sd tai khoan vdi sd di/ ciia chung sau da ghi chep cac biit toan dilu chinh Hang tdn kho dau ky cd gia tri $35,780 Ddi vdi khoan cam cd phai tra thi dd cd $2,000 se phai toan vdng 12 thang tdi Thuong phieu phii thu $ 7,000 Chi phi van chuyen hang mua $ 7,040 Thu nhip tien lai 5,362 Chi phi luong nhin vien VP 11,119 45,400 Khoin phii thu 46,627 T6a nha Khoin phii tri 25,245 V$t dung ciia hing 1,094 Bio hilm tri trudc 1,090 Chi phi tiin lai 2,100 2,505 Tiin 3,305 Chi phi bio hiem 1,297 Khiu hao luy ke, Tda nha 15,133 Chi phi khiu hao, Tda nha Thuong phieu phai tri 10,250 Chiet kha'u mua hang 1,335 Doanh thu ban hang 267,111 Khau' hao luy ke, Thiet bj CH 10,750 Tien luong phii tri 3,420 Chi phi luong nhan vien 60,377 ban hang Thu nhip tien thu§ 2,400 Rut vd'n, Bennett 60,000 8,875 Thiet bj vin phdng Thilt bi cda hing 21,500 31,000 Chi phi thue 4,006 Cim cd phai tra Khau' hao luy ke, Thiet bj VP 4,438 10,000 Da't Chi phi linh tinh 1,750 Chi phi hoa hong ban hang 6,400 Chilt kha'u ban hang 2,671 Chi phi v$t dgng ciia hang 1,918 Hing tdn kho - 31.12 41,998 Von, Bennett - 01.01 110,980 Hing mua 133,556 Chi phi khau ' hao, Thiet bi VP 1,775 Chi phi quang cao 5,342 Chi phi khi'u hao, Thie't bi CH 4,300 Hang ban bi tra lai va 3,149 Hang mua tri lai va giam gia 2,642 giim gii Yeu cdu Lap bao cao thu nhap, bao cao vdn chii sd hOru va bang can ddi ke toan cua cdng ty Tinh toan vdn lutf dpng va he sd toan hien thdi ciia cdng ty 214 Chuang 3: Ke Toan Trong Cong Ty Thuang Mai Tong hrfp 3.4: Trich mot phan cua bang nhap cho nam tai chinh ket thuc 30 thang 06 nam 2010 a cong ty Urien Dune Ltd nhu sau: TAm tXt 1 T 1 /TfTl ii •!• uen tai Hioany^$S*S80i5S a r a w Doann thu ban hang $ 11,000 Hang ban bi tra lai va giam gia 4,200 Chiet khau ' ban hang 114,800 Hang mua Hang mua tra lai va giam gia Chie't khau mua hang Chi phi van chuyen hang mua 5,600 Chi phi ban hang 48,500 Chi phi quan ly chung ~37.200 S 297.000 1,800 2,200 Bie't rang: Cong ty co sd du hang ton kho dau ky la $26,000 va cudi ky la $22,000 Yeu cdu Td nhdng thdng tin tren hay lap bao cao thu nhap cho cdng ty ThUc hien cac but toan khda so cho cdng ty biet rang chu cdng ty nam da rut $34,000 de su dung cho muc dich ca nhan Chuang 3: Ke Toan Trong Cong Tu Thuang Mai 215 Tong hdp 3.5: Hertage Jehny Ltd la mot cong ty thtfdng mai ap dung he thdng tdn kho dinh ky Trong thang 10, cdng ty co phat sinh mdt so' nghidp vu sau day: Thang 10 Mua m6t sd hang tit c&ng ty Dascenzo Company, dilu kien toan la 2/10, n/30 va FOB shipping point vfli gia tri la 53,900 Thanh toan chi phi van chuyen cho ben van tai so tien la $218 BSn hang hoa cho cong ty Larry Hill v6i dieu kien 2/10, n/60, sd tiin $3,000 Mua chju mot so hang cua cong ty Tower Company theo dilu khoan 1/10, n/30, FOB shipping point, gia trj lo hang la S6.000 10 Mua chju mpt so hang ciia cong ty Center Company theo dieu khoan 2/10, n/30, FOB shipping point, gia trj lo hang la $9,600, bao gom $600 tien cudc van chuyen da toan cho Center 11 Tra tien hang cho cdng ty Dascenzo mua hang d 13 Mua mdt so vat dung td cong ty Phelan Company, dilu kien la n/30 vdi gia trj la $2,400 14 Ban hang cho cdng ty Mary Walton, dieu kien 2/10, n/30, gia $2,400 14 Tra lai mdt so hang da mua d cd gia trj $600 cho cdng ty Tower hang khdng diing chat lupng 17 Nhan duoc td sec cong ty Larry toan viec ban hang d 18 Tra lai mot so vat dgng da mua d 13 hd hdng, so tien la $400 19 Ban hang thu bang tien la $1,800 20 Thanh toan cho cdng ty Center Id hang mua d 10 21 Thanh toan cho cdng ty Tower Id hang mua & 24 Nhan toan bd so tiin toan cua cdng ty Walton viec ban hang 14 26 Tra tien cho cdng ty Phelan mua Id hang b 13 31 Ban hang thu bang tien la $1,500 Yeu cdu Ghi chep but toan nhat ky cho cac nghiep vu phat sinh thang, biet rang cdng ty ap dung theo phUcfng phap gia gop Nghiep vu nao se thay ddi neu cong ty ap dung theo phuong phap gia thuan? Hay trinh bay lai but toan dd 216 Tdng hdp 3.6: Bang can ddi tha sau day l i ciia cdng ty Mendez Sue Company cho nam tai chinh ket thiic 30 thang 09 nam 2012: Tien Khoan phai thu Hang ton kho Vat dung ciia hang Bao hiem tra trudc Thiet bi ciia hang Khau hao lOy ke, Thie't bi ciia hang Khoan phai tra Flora, Von Flora, Rut vdn' Doanh thu ban hang Hang ban bi tra lai va giam gia Chiet khau ban hang Hang mua Hang mua tra lai va giam gia Chiet khau mua hang Chi phi van chuyen hang mua Chi phi luong nhan vien ban hang Chi phi tien thue Chi phi ban hang khac Chi phi tien ich Tong cong - i $21,150 74,490 214,200 11,400 14,400 153,900 $ 76,500 116,850 484,050 72,000 1,125,750 14,070 11,370 754,800 9,450 8,700 31,200 193,800 144,000 98,730 11,790 $ 1,821,300 Cho them cac thong tin bo sung nhu sau: - Hang ton kho cudi ky la $266,700 - Vat dung ciia hang ton cudi ky la $1,650 - Bao hiem da het han la $7,200 $ 1,821,300 Chuang 3: Ke Toan Trong Cong Ty ThUdng Mai 217 - Khau hao ifdrc ti'nh cho thiet bi ciia hang la $15,000 - Tien cong don tich phai tra cho nhan vien ban hang la $1,950 - Chi phi tien ich la $300 Yeu cdu Hoan Bang nhap theo ca hai phuang phap la phtfcmg phap but toan dieu chinh va phtftfng phap biit toan kh6a sd\ Lap bao cao thu nhdp, bao cao vdn chii sd hUu va bang can dd'i ke toan cdng ty Tif bang nhap tren hay lap cac biit toan khda sd va biit toan dao (ne'u cd) 218 Chuang 3: Kg Toan Trong Cdng Tu Thuang Mai DAP A N Cau hoi trie nghiem • c a c a d :; 11 d 12 b 21 d 22 b 31 a -.- 41 d 32 c 13 b b 24 d 23 c c 42 c b 34 a d 25 a & 26 a 35 "d 43 d a a c b 36 b mn - b28 b d 37 c 44 b d 38 b b c d m a d 39 b 40 b 45 I i d •