Giáo trình excel kế toán ts nguyễn thị kỳ

/ BQ GIAO DUG VA DAO TAO TRUONG DAI HOC DAN LAP CtfU LONG Nguyen Thi Ky 1^ Gido Trinh h EXCEL KE TOAN S£ eing^' Vinh Long - 2008 I r LCfl DE TUA Trufrng Dai hoc Dan lap Cufu Long muon khing dinh la trung tam dao tao nguon nhan life co trinh cao cho khu vifc dong bang song Cufu Long de phuc vu cho ebng cuoc cong nghiep hoa, hien dai hoa dat nifdc thi phai nang cao chat liforng dao tao toan dien Mot trorig nhttng yeu to yeu la doi ngu thay co, he thong cac gido trinh va trang thiet bi day hoc Cung vdi cdc nganh cdc cap toan quoc dang day nhanh tien xay dung va cung co vi the xu the hdi nhap, trifdng Dai hoc Dan lAp Cufu Long dan tifng bifdc hoan thien de difOng dau vdi nhtfng thach thiic do, gop phan difa nen giao due dai hoc Viet Nam dtfng vufng, ngang tam khu vifc va the gidi Ke hoach xay difng ve mot Bo giao trinh suf dung cho cac giang vien lam tdi lieu ccf ban d£ giang day, cho sinh vien nghien cufu tham khao hoc tAp la nhu cau cAp bAch cua nha trifdng Q z An pham la gido trinh Excel Ke Todn, Trufrng Dai hoc Dan lap Cufu Long, TS Nguyen Thi Ky bien soan Lanh dao trifdng Dai hoc Dan lap Cufu Long tran nhifng cong hien, dong gop cua Quy thay cd mdi giang cung nhif cAc thay co cAn bo giang vien co hffu cua nhd trifefng Hy vong rang, mot khong xa TrUcfng Dai hoc Dan lap Ctfu Long se co day du mot Bo giao trinh hoan chinh dung nha trifcfng Tran gidi thieu giao trinh den Quy thay co cac em sinh vien trirdng Dai hoc Dan lap Cufu'Long Vinh Long, thang 01 nam 2008 Q HIEU TRL'dNG ThS Nguyen Cao Dat > • * *5 ChUcfng Gl6l THIEU MON KE TOAN EXCEL I Nhi£m vu va vai tro cua ke toan Ghi chep, he thong hoa va thie't lap he thong thong tin dang Phuc vu cho : - Dieu hanh, quan ly va kiem scat boat dong san xuat kinh doanh, nham bao ve an toan tai san - Cung cap thong tin de phan tich giiip cac nha quan tri dPa quyet dinh quan ly thich hop, nh&m suf dung co hieu qua tai san, khai thac va phan phdi nguon von hop ly IL Yeu cau cua thong tin ke toan : Nhanh, chinh xac va tiet kiem chi phi Vi vay, can phai Ong dung tin hoc ke toan, nhifng van phai dam bao : Thti nhat \ThiTc hien dung quy trinh ke toan : , chi tiet -> BTH chi tiet Chufng tif goc -t> So ke toan ' \ tong hop -» BCD tai khoan > Bao cao t&i chinh TAu' hoi : Sd’dung hinh thtfc Ke todn tren may : Theo quy dinh cda Bo Tai chinh thi hinh thdc Ke' toan tren may vi tinh suf dung mot cdc Hinh thtfc so’ ke' toan : Chdng tCf ghi so, Nhat ky chung, Nhat ky - so cai & Nhat ky chufng tir hoac ket hop cac hinh thufc ke toan tren va co the thay doi mau bieu, chi mb cac so ke toan can thie't nhi/ng^hai dam bao in duoc day du cac mdu sb 'ke toan va cac bdo cao tai chinh (bao gom : Bang can dbi ke toan, Bao cao ket qua hoat dong kinh doanh, Bao cdo luu chuyen tien te va Thuyet minh bao cao tai chinh) theo quy dinh Th^ ba : Phactag phap ghi so ke toan - Ghi so kep (vdi cac tai khoan noi bang 111->9H) - Ghi so dun (vdi cac tai khoan ngoai bang, tai khoan phan tach) III Npi dung va dac diem ciia ke toan EXCEL Npi dung : Tuy theo hinh thtfc ke' toan don vi lira chon dp dyng hoac ket hop cac hinh thtfc ke toan da trinh bay d tren de : ‘ - Thiet lap cac mdu so ke todn, bao cao tai chinh tren Excel theo quy dinh cua Bo TC Chen them dong hoac cot vao cac so ke toan, bao cao tdi chinh phu hop vdi yeu cau suf dung ham cua Excel ket noi gitfa so ke toan va bao cao tai chinh - M6i so’ ke' toan, bao cao tai chinh thie't ke' tren mot.trang bang tinh (Sheet) va lou tap tin theo thang - Lap bao ,cao tai chinh dinh ky thdng, quy, thang hoac nam Dac diem : Mon Ke toan Excel chi gidi han thtfc hien theo hinh thtfc ke toan : Chdng tir ghi so, Nhat ky chung va Nhat ky - so cai, vdi cac ddc diem nhir sau: - Ke toan Excel suf dung chtfng tir ke toan in an sdn - Khi nghiep vu kinh te phat sinh, can cd chdng tir ke toan, ke toan ghi chep vao so’ ke' toan tong hop : Chdng tir ghi so, Nhat^ ky chung hoac phdn nhat ky cua Nhat ky - so cai va mot so so ke toan chi tiet dac biet - Dinh khoan cac nghiep vu kinh te' phat sinh trong'ky chi tiet den ti So ke todn -> Bdo cao tai chfnh cac hinh thde ke toan, moi quan he gitfa cac loai sd’ ke toan, bao cao tai chfnh ke toan * Ve EXCEL : Hieu ro chiic nang va each sd dung mot so ham co ban cua Excel Chitcfng HINH THLfC KE TOAN CHllNG Tf GHI SO I Quy trinh ghi chep : Chtfng tir ke toan Bang tong hop chtfng tir ke toan So quy So dang ky chdng tif ghi so So, the ke toan chi tiet CHtfNG Ttt GHI SO ■ So cai Ghi chep hang hoac dinh ky o Ghi chep dinh ky > Doi chieu so lieu cuoi ky V - Bang tong hop chi tiet * Mo hinh chute ghi chep so he todn theo hinh thUc Chiang tie ghi so tren Excel: Chdng tir ke toan -► S6 chtfng ti/ ghi so CkJng u t^e - J[ Thiet lap so Chu'ng tOf ghi so'nhif sau : Hang ngay, ke toan can ctf chifrig tir goc de dinh khoan cac nghiep vu kinh te phat sinh va ghi vao Chdfng tir ghi so 14: Tong Idi nhuan ke loan tnfdc thue 15 Chi phi thug' TNQN hien hanh 16 Chi phi thue TNDN hoan lai 17 Ldi nhuan sau thue TNDN 50 51 52 18 Lai cd ban tren co phieu 70 / i cq 60 Ke loan tritdng Ngififi lap bleu CD VI 30 VI 30 >/' Gidm doc Phu luc - MAU BAO CAO KET QUA HOAT BONG KINH DOANH (trang 34) (N Mdu so B 02 • DN Doanh nghiep BAO CAO KET QUA HOAT DQNG KINH DOANH NSm: _ Chi lieu 1: Doanh thu ban hang va cung cap dich vu C6c khoan giam tnr doanh thu Doanh thu thu^n ve biin h&ng va cung cap dich vu Gia von hang ban LOi nhuan gOp ve ban hang va cung dip dich vu Doanh thu boat dong tai chinh Chi phi tcli chinh Trong dd : Chi phi lai vay Chi phibdn hang Chi phi qu^nly doanh nghidp , 10 Ldi nhuan thuan tir boat dong kinh doanh l.Thu nhapkhdc 12 Chiphikhac 11 T rii nhnSn Uhar Thuyet minh " VI 25 01 / 03 ' Ma so 10 11 20 21 22 2A 24 25 30 31 32* 40 VI 27 VI 26 VI 28 Ban vi tinh: ■■■■ Nam tntdc Ky i Ti£n thu lai cho vay, co ttfc va lefi nhuSn dtftfc chia’ LtfU chuyen tien thuin tuf boat d$ng d4u ttf 27 30 III Litu chuyen ti£n tit hoyt dpng tai chinh Tien thu tif phat hanh co phieu, nhSn von gop ciia chu sd hffu 31 Tien chi tra von g6p cho cac chO sd hffu, mua lai c6 phiOu cua DN da phat hanh Tien vay ngan han, dai han nhan du^c Ti£n chi tr5 ntf gdic vay Ti£n chi trd no thu6 tsli chinh Co ttfc, loi nhuan da trd cho chd sd hffu Lffu chuyO’n ti^n thu£n tuf boat d$ng tai chinh Lffu chuyen tien thudn ky (= 20 + 30 + 40) Tien vd titcfng duffng tien dau ky Anh htfcfng cua thay d6i ty gia ho! doai quy doi ngoai T'dn vd titling dtfffng tien cuoi ky (=50 + 60+61) Ngirtri lap bieu 32 \ 33 34 ' 35 36 40 50 * 60 ’ 61 70 VII 34 Ketodn trdcfng Gidm ddc CM Phy luc 9: MAU BAG CAO LUU CHUYEN TIEN TE (trang 37) MausoB03-DN Doanh nghi|p ‘ BAO CAO LVU CHUY^N TIEN Tt \ (Theo phtfcmg phdp tntc tiep) Dan vi tinh: ■ ' CM lieu _ I Litu chuyen ti$n tit hoqt dqng kinh doanh Tien thu tir b