Giáo trình nguyên lý kế toán ths nguyễn thị cẩm tuyền

BQ GIAO DUG VA DAO TAO TRUONG DAI HOC DAN LAP CtfU LONG Nguyen Thi Cam Tuyen Gido Trinh NGUYEN LY KE TOAN Lifu hanh noi bo tG L fG A feiV (te - ' TXUCfNGBAfHOC DANLAPC^jl!).^ J THUVlfiN I •••• ■ I Vinh Long - 2008 ■< LCtl DE Tl/A Trird'ng Dai hoc Dan lap Cufu Long muon khang dinh la trung tam dao tao nguSn nhan li/c co trinh cao cho khu vtfc dong bang song Cdu Long de’ phuc vu cho cong cuoc cong nghiep hoa, hien dai hoa da't nitfc thi phai nang cao cha't lirong dao tao toan dien Mot nhu-ng yeu to yeu la doi ngu thay co, he thong cac giao trinh va trang thiet bi day hoc Cung vdi cac nganh cac cap toan quoc dang day nhanh tien xay di/ng va cung co vi the xu the hoi nhap, tru’dng Dai hoc Dan lap Cdu Long d£n tifng bitfc hoan thien de dnong dau vdi nhffng thach thde do, gbp phdn dun mln giao due dai hoc Viet Nam ddng vttng, ngang tarn khu vifc va the gid'i Ke hoach xay dilng v£ mot Bo giao trinh sd dung cho cac giang vien lam tai lieu ctf ban de giang day, cho sinh vien nghien cdu tham khao hoc tap la nhu cau cap bach cua nha trifd’ng An pham la giao trinh Nguyen Ly Ke Toan, Tritfng Dai hoc Dan lap Cdu Long, ThS Nguybn Thi Cam Tuyen bien soan Lanh dao triXd-ng Dai hoc Dan lap Cdu Long tran nhiing cong hien, dong gop cua Quy thay co mdl giang cung nhu- cac thay cd can bp - giang vien cP hdu cua nha trifcfng J L Hy vong rang, mot khong xa Trtfcmg Dai hoc Dan lap Cufu Long se cd day du mot Bo giao trinh hoan chinh dung nha tru’dng Tran gidri thieu giao trinh den Quy thay cd va cac em sinh vien truing Dai hoc Dan lap Cdu Long Vinh Long, thang 01 nam 2008 Q HIEU TRtfdNG ThS Nguyen Cao Dat Chuang TONG QUAN KE TOAN 1.1 Lich sir doi cua ke toan : Ke toan doi cung luc vdi sy hinh ddi s6ng kinh xa hoi loai ngtro-i each nam sau ngan nam; ket qua nghien cun lich sir kinh xa hoi loai ngtroi cho thdy : Hach toan ke toan thuc sir xuAt hien va co ddu hieu phat trien tir co sy hinh chir vi6t va nganh sd hoc so cap ma tnroc h£t la sy phat minh he dem thap phan va sir dung chir so A Rap da tao nhung tiSn d6 edn thiSt cho sy doi cua hach toan ke toan, qua nghien chu khao cd hoc thi ngiroi ta da tim nhirng di tich bang gom hoac sanh tren co ghi khde nhieu tai lieu cluing td khoang 2.000 nam tnrdc cong nguyen ngiroi dan Babylonienne da bidt nhirng khai niem so khoi vd kd toan nhir viec ghi chep ve trao doi hang hoa, cho vay va thidu no, hoac nhir o Ai Cap co dai ngiroi ta da tim thay cac loai giay dung de ghi chep sy tang giam tai san goi la giay papirus, La ma co dai thi lai tim thay cac bang nhd bang sap dung dd ghi chep tinh toan Qua phan tich so sanh gitra cac di vat vdi cac tai lieu kd toan hien nay, ta co the de dang nhan thdy dac didm cua cac vat dung de ghi chep lan loot anh hirdng ddn cac loai sd sach chiing tir nay, chang han nhir: Khi phan tich cac td giay papirus ngiroi ta nhan thAy ket cAu va each sir dung cua cluing gin lidn vdi sy ddi cua cac td rdi hach toan tong hop nay, ddi vdi cac bang bang sap thi ta lai phat hien thay chiing lien quan true tiep den sy xuat hien cua sd sach ke toan b va cuoi cung la cac bang ghi chep bing g6m lai co kit ciu gin lien voi cac to chi phieu hien Luc dau ket loan chi ghi don, vao nhtrng nam cua thap nien cu6i the ky XV (1491 - 1495), mot nha toan hoc ngubi ¥ ten la Luca Pacioli da viet quyen sach trinh bay cac nguyen tic can ban vi mot phuong phap ghi chep cac quan he kinh ti phat sinh, goi la ghi kep Sau ngubi ta goi la he thong ke toan kep Cho den chung ta phai thua nhan ring viec phat minh he thing ke toan kep la mot nhung kham pha loi lac cho su phat triin xa hoi loai ngubi Den the ky XVI : Ke toan kep duoc phat triin va hoan thien din Ngay ki toan thuc su phat triin va trb mot cbng cu khbng the thieu duoc nin kinh ti, dap ung theo su phat triin da dang va nhanh chbng cua kinh ti va khoa hoc 1.2 Khai niem ke toan : - Dicai gdc Id mot mon khoa hoc : Ki toan la mot he thing thong tin duoc thiet lap cac don vi kinh ti nhim thu thap, xu ly va cung cip nhung thong tin kinh ti- tai chinh bing cac phuong phap rieng nhim lam co so cho cac quyit dinh kinh ti - Du-oi gdc Id mot nghd nghiep : Ki toan la nghe thuat tinh toan va ghi chep bing si biiu hien gia tri (tiin te) cua tit ca cac nghiep vu kinh te phat sinh don vi Cu thi : • Ghi chep tren cac chung tu, si sach ki toan: lap chung tu di chung minh tinh hop phap vi su hinh va tinh hinh su dung von vao muc dich kinh doanh, luan chuyen chung tu dung tuyen de cung cip thong tin cho quan ly • Ghi chep cac nghiep vu kinh ti phat sinh thong qua he thing tai khoan • Ghi chep ve nhtrng tinh trang thay doi cua cac giao dich quan he vai • Ghi chep phan tich nherng anh herang cua ser thay ddi ddi vdi tai san cua don vi 1.3 Dinh nghia ke toan : Co rat nhieu dinh nghia khac vg k£ toan vi du nhtr: ke toan la nghe thuat ghi chep, phan loai va tong hap theo each there nhdt dinh ducri hinh there tiBn te v6 Theo lien dodn todn qudc cac nghiep vu, cac str kien ma chung co it nhdt mot phan tai chinh va trinh bay ket qua cua no cho ngtroi str dung quyet dinh Theo hiep hoi k& todn My: K£ toan la qua trinh ghi nhan, lerong va cong bo cac thong tin kinh te giup ngeroi str dung phan doan va quyet dinh dua tren thong tin Theo tong hoqch ke todn Phdp duqc soqn thdo hdi hoi ddng qudc gia ve ke todn: Ke toan la mot he thong to chtrc thong tin tai chinh cho phep thu thap, sap xep, ghi nhan nhtmg thong tin ban dau dtrdi dang so, sau thong qua viec xer ly thong tin thick hop se cung cap toan bo thong tin thick hop vai nhu cau cua ngtrai str dung thong tin khac Theo Luqt ke todn cua Viet Nam: Ke toan la viec thu thap xii ly, kiem tra phan tick va cung cap thong tin kinh te- tai chinh dtroi hinh there gia tri, hien vat va thai gian lao dong Qua cac dinh nghTa vua neu, ta deu thay ke toan there hien mot qua trinh gom boat dong: thu thap, xer ly va cung cap thong tin (i) Thu thdp: la qua trinh thu nhan nhung su kien kinh te - tai chinh mang tinh qua khu cua mot td chirc (ii) Xu ly thong tin thu thdp duac\ Khi thirc hien vice ghi nhan thong tin thu thap, ke toan cung dong thdi phan loai va tong hap cac sir kien kinh te- tai chinh (Hi) Cung cdp thong tin: Vice thu thap va xu ly thong tin thu thap nham muc dich cung cdp thong tin ve tinh hinh tai chinh cho ngirdi su dung thong tin Thong tin duoc thd hien dudi dang cac bao cao tong hop goi la bao cao tai chinh Thong tin cung cdp tren bao cao la ket qua cua nhung su kien kinh td - tai chinh duac tdng hop lai 1.4 Thiroc dung hach loan ke toan : Thudc hien vdt: Do lubng cac vat phdm cung phdm chat thong qua ky thuat can, do, dong dem (cai, chiec, kg, m, m2, m3, ) Thudc lao dong: Xac dinh so luong va thdi gian lao dong cho mot boat dong nao (ngay edng, gid edng, ) Thudc hang tidn: Su dung tidn lam don vi thdng nhdt dd phan anh tat ca cac chi tieu kinh td (don vi tidn te cua cac qudc gia : Ddng USD, Euro, ) 1.5 Chiic nang cua ke toan : Ke toan cd cac chuc nang co ban sau : (1) Chuc nang phan anh va gidm ddc : Phan anh va giam d6c mot each lien tuc va toan dien cac hien tuong kinh td tai chinh phat sinh qua trinh boat dong san xuat kinh doanh cua don vi (2) Chuc nang cung cdp thdng tin : Day la chiic nang quan nhdt cua ke toan Thdng qua thu thap thdng tin vd cac su kien kinh td - tai chinh, xu ly thong tin va bang cac phuoitg phap khoa hoc cua minh ke toan co the cung c^p thong tin v6 tinh hinh tai chinh, k6t qua hoat dong kinh doanh cua don vi cho cac doi tirong sir dung thong tin khac de ho cac quyet dinh thich hop Hoat dong san xuat kinh doanh • II A (4) Cung cap du* lieu Ngutti quyet dinh Nhu cau thong tin V _ - (JlJ Cung cap ' thong tin _ v HE THONG KE TOAN Thu thap Tong hop du' lieu Xtf ly Cung cap thong tin Ghi chep, phan loai, tong help Lap bao cao tai chinh 1.6 Nhiem vu ke toan : (i) Phu thap, xu ly thong tin, so lieu ke toan theo doi tirong va noi dung cong viec ke toan, theo chuan mire va che ke toan (ii) Kiem tra, giam sat cac khoan thu - chi tai chinh cac nghTa vu thunop, toan no; kiem tra viec quan ly, sir dung tai san va ngudn hinh tai san; phat hien va ngan ngira cac hanh vi vi pham phap luat ve tai chinh, ke toan (iii) Phan tich thong tin, sd lieu ke loan; tham mini, dS xudt cac giai phap phuc vu yeu cdu quan tri va quyet dinh kinh te- tai chinh cua don vi ke loan (iv) Cung cap thong tin so lieu ke loan theo quy dinh cua phap luat 228 8.2.3 Hinh thii'c td chu’c bo may ke todn hdn hop (vica tap trung vita ph an tan): Hinh thirc to chuc bo may ke toan vua tap trung vua phan tan la hinh th he to churc bo may k£t hop hai hinh thhc t6 chuc tren, bo may t6 chuc theo hinh thuc gom phong ke toan trung tarn cua doanh nghiep va cac bo phan ke toan va nhan vien kS toan a cac bo phan khac Phong ke toan trung tam thuc hien k8 toan cac nghiep vu kinh te lien quan toan doanh nghiep va cac bo phan khac khong td chuc kd toan, dong then thuc hien tong hop cac tai lieu kd toan tu cac bo phan khac co to chuc ke toan gui den, lap bao cao chung toan do’n vi, hudng dan ki6m tra toan bo cong tac kd toan, kidm tra kd toan toan don vi Cac bo phan ke toan a cac bo phan khac thuc hien cong tac kd toan tuong doi hoan chinh cac nghiep vu kd toan phat sinh d bo phan theo su phan cong cua phong ke toan trung tarn Cac nhan vien kd toan a cac bo phan co nhiem vu thu thap chung tu, kiem tra va cd thd xu ly so- bo chung tu, dinh ky gui chung tu ke toan vd phong kd toan trung tam Hinh thuc td chuc bd may kd toan thudrng phu hop vdi nhung don vi cd qui md Idn nhung cac bd phan phu thudc cd su phan cdp quan ly khac thuc hien edng tac quan ly theo su phan edng Md hinh ke toan hon hop duuc bidu dien theo so dd 8.3 : 229 Ke toan dcJn vi cap tren Ke toan tru'dng Ke loan cac boat dong tai cap tren Ke toan cac ddn vi trdc thuoc bach toan tap trung Bo phan tong hdp bao cao ttr cac ddn vi trLfc thuoc Bo phan kiem tra tra ke toan Cac ddn vi ke toan trifc thuoc Ddn vi ke toa n phan tan tai ddn vi trifc thuoc Nhan vien hach toan ban dau tai cd sd tn/c thuoc Sof 8.3: Mo hinh ke loan hon hop Tom lai : de thuc hien day du chuc nang cua minh, bo may ke toan ciia doanh nghiep phai dugc to chuc khoa hoc, hop ly, chuyen mon hoa, dam bao su lanh dao tap trung, thong nhat va true tiep cua ke toan truong, dong thai cung phai phu hop viec to chuc san xuat kinh doanh cung nhu trinh quan ly cua doanh nghiep r r r / Noi dung hach toan tai mot doanh nghiep bao gom nhieu phan hanh cu the phai dugc phan cong cho nhieu ngubi thuc hien, moi nguui thuc hien mot so phdn hanh nhat dinh duai su dieu khien chung cua k£ toan truong Cac phdn hanh ke toan co moi lien he vai non viec phan cong c^n dam bao tinh khoa hoc va co su tac dong qua lai d£ cung thuc hien tot cac nhiem vu ke toan cua doanh nghiep Bo may ke toan doanh nghiep thuong to chuc cac phan hanh sau : (1) Ph^n hanh ke toan lao dong - tien lirong; 230 (2) Phan hanh ke loan vat lieu - tai san cd dinh; (3) Phan hanh ke toan chi phi san xuAt va tinh gia san pham; (4) Phan hanh ke toan toan; (5) Phan hanh ke toan tong hop (cac phAn hanh kd toan lai va lap bao cao ke toan) Xay dirng ke hoach cong tac la bien phap quan dam bao cho viec thirc hien cac phdn hanh kd loan diroc troi chay mot each thuan lai, qua se kiem tra duac tidn thirc hien va didu chinh, phdi hap cong vice mot each nhanh chong de tang cirong duac nang sudt va hieu qua boat dong cua bo may kd toan Ke loan truong la chuc danh nghe nghiep duac nha nude qui dinh Ke toan truong co trach nhiem to chuc, dieu hanh toan bo cong tac hach toan doanh nghiep Xuat phat tu vai tro kd toan cong tac quan ly nen ke toan truong co vi tri quan t?ong bo may quan ly cua doanh nghiep K6 loan truong khong chi la nguoi tham muu ma la ngubi kiem tra, giam sat boat dong cua doanh nghiep, trudc het la cac boat dong tai chinh Thue hien tdt vai tro kd toan truong chinh la lam cho bo may kd toan phat buy duac hieu qua boat dong, thirc hien cac chuc nang vdn co cua ke toan 8.3 To chuc trang bi cac phuoog tien thiet bi tinh toan : Viec trang bi cac phuong tien, thidt bi tinh toan hien dai giup cho vide xir ly so lieu cua ke toan tro nen nhanh chong, tidt kiem duoc nhieu cong sue Hien vide tin hoc hoa cong tac kd toan khong chi giai quydt dupe van de xu ly thong tin va cung cap thong tin dupe nhanh chong, thuan Ipi, ma no lam tang nang suAt lao dong cua ► 231 bo may ke toan mot each dang ke, tao ca so de tien hanh tinh gian bo may, nang cao hieu qua boat dong Tin hoc hoa cong tac ke toan dat nhieu van de can giai quyet ve mat chuyen mon: Thiet lap mau chung tir va trinh tu luan chuyen chung tu phu hop veri viec thu nhan va xir ly thong tin ciia may, thiet ke cac loai so sach de cd the cai dat va in an duac de dang, nhanh chdng; bo tri nhan su phu hop vdi viec su dung may, thuc hien ky thuat ndi mang cua he thong may dugc su dung doanh nghiep nham dam bao viec cung cap so lieu lan giua cac bo phan cd lien quan f f 8.4 To chuc kiem tra ke toan To chuc kiem tra ke toan la mot nhimg mat quan trong to chuc ke toan nham dam bao cho edng tac ke toan dugc thuc hien dung qui dinh, cd hieu qua va cung cap dugc thong tin phan anh dung thuc trang cua doanh nghiep 8.4.1 Sy can thiet cua cong tac kiem tra ke toan : (1) Bao ve tai san va nang cao hieu qua san xuat kinh doanh la nhiem vu quan nhat cua cac doanh nghiep nen kinh te thi trudng D£ thuc hien tdt nhung nhiem vu thi cong tac kiem tra ke toan giu vi tri quan trgng (2) Ke toan cd chuc nang kiem tra la phuong phap va trinh tu ghi chep, phan anh cua nd Viec ghi so ke toan mot each toan dien, day du theo trinh tu thdi gian ket hgp vdi viec phan theo he thong, vdi cong viec ghi so kep, cong viec can ddi, ddi chieu lan giua cac khau nghiep vu ghi chep, giua cac tai lieu tong hgp va chi tiet, giua chung tu so sach va bao cao ke toan, giua cac bo phan, chang nhung da tao nen su kiem soat chat che ddi vdi cac boat dong kinh te tai 232 chinh, ma dam bao sy kiem soat tinh chinh xac cua ban than cong tac kg toan Tuy nhien van de quan hem la nhung nguoi thuc hien cac cong viec (ke toan trudmg, cac nhan vien ke toan) co thuc hien dSy du va dung dan hay khong, chinh vi vay ma phai kiem tra ke toan Trong dieu I cua “Che kiem tra ke toan” ban hanh theo Quyet dinh so 33/QD/TC/KT ghi ro : “Kiem tra ke toan la xem xet, d6i soat dua tren chtmg tir ke^ toan so lieu a s6 sach, bao bieu ke toan va cac nghiep vu kinh te phat sinh, tinh dung dan cua viec tinh toan, ghi chep, phan anh, tinh hop ly cua cac phuomg phap ke toan duoc ap dung” 8.4.2 Nhiem vu cua ki^ni tra klloan: (1) Kiem Ira tinli cMt hop phap cua nghiep vu kinh td tai chinh phat sinh (2) Kiem tra viec tinh loan, ghi chep, phan anh cua kS toan vg cac mat chinh xac, kjp thai day du, trung thuc, ro rang Kiem tra vice chap hanh cac che do, the le ke toan va ket qua cong tac cua bo may ke toan (3) Thong qua vice ki&n tra k£ toan ma kigm tra tinh hinh chip hanh ngan sach, chap hanh ke hoach san xudt kinh doanh, thu chi tai chinh, kiem tra viec gift gin, str dung cac loai vat tu va von bang tiin; phat hien va ngan ngira cac hien tuomg vi pham chinh sach, chS kinh t£ tai chinh (4) Qua kdt qua kiSm tra kg toan ma de xudt cac bien phap khftc phuc nhung khiem khuyet cong tac quan ly cua doanh nghiep 233 8.4.3 Yeu cau ciia viec kiem tra ke toan : De thirc hien cac nhiem vu tren, cong viec kiem tra ke toan can phai dam bao cac yeu cau sau : (1) Than trong, nghiem tuc, trung thirc, khach quan qua trinh kiem tra (2) Cac ket luan kiem tra phai ro rang, chinh xac, chat che tren co sb doi chieu vdi che do, the le ke toan cung nhir cac chinh sach che quan ly kinh te - tai chinh hien hanh Qua vach rd nhung thieu sot, ton tai can khac phuc (3) Phai co bao cao kip thbi len cap tren va cac co quan tong hgp ket qua kiem tra; nhung kinh nghiem tot ve ebng tac kiem tra ke toan, cung nhu cac van de can bo sung, sua doi ve che ke toan va chinh sach, che kinh te - tai chinh Cac dem vi dirge kiem tra phai thirc hien day du, nghiem tuc thbi gian quy dinh cac kien nghi cua co1 quan kiem tra ve viec sua chua nhung thieu sot da dirge phat hien qua kiem tra ke toan 8.4.4 Hinh thirc kiem tra ke toan : Bao gom hinh thirc kiem tra thiiang ky va kiem tra bat thirong a/ Kiem tra thuang ky : Kiem tra ke toan thuong ky noi bo don vi la trach nhiem cua thu trubng va ke toan don vi nham bao dam chap hanh cac che do, the le ke toan, bao dam tinh chinh xac, day du kip thbi cac so lieu, tai lieu ke toan, dam bao co so cho viec thirc hien chuc nang giam doc cua ke toan 234 Kiem tra thuang ky noi bo don vi bao gom kiem tra truac, kiem tra Irong va kiem tra sau (1) Kiem tra tnrdc diroc tien hanh truce thuc hien cac nghiep vu kinh te - tai chinh va ghi chep ke toan, cu the la kiem tra cac chung tir truce cac chung tir ghi s6 (2) Kiem tra thuc hien la kiem tra qua trinh thuc hien cac nghiep vu kinh < qua ghi sd, lap bigu phan tich s6 lieu, thong qua moi quan he doi soat giua cac nghiep vu vdi phan hanh k£ toan (3) Kiem tra sau thuc hien co he thdng d cac phan hanh v£ tinh hinh chap hanh cac nguyen tdc, cac chS do, thd le, thu tuc k8 toan dua tren so sach bao cao ke toan Kiem tra thudng ky it nhdt I nam Un cua don vi c^p tren ddi vdi cac don vi true thuoc (trach nhiem cua thu trudng va k£ toan trudng cap tren) Kiem tra thudng ky cua cac cc quan tai chinh ft nhdt moi nam 14n (ngoai cong tac kiem tra thudng xuyen cua ban than don vi do) (trach nhiem cua thu trudng co quan tai chinh co quan dugc nha nude giao trach nhiem chi dao cong tac ke toan) Tat ca cac don vi can to chuc kiem tra ke toan thudng ky theo ch& qui dinh, tao dieu kien vung chic cho viec nang cao chit luong cua cong tac ke toan, dam bao ngan ngira phat hien va giai quyit kip thdi nhung sai sot, so hd quan ly kinh ti 235 b/ Kiem tra bat thucrng : Trong nhung truong hop can thiet, theo de nghi cua co quan tai chinh dong cap thu truong cac Bo, ca quan ngang Bo, Chu tich UBND tinh va co the lenh kiem tra ke toan bat thuong a cac don vi thuoc nganh minh hoac dia phuong minh quan ly 8.4.5 Noi dung kiem tra ke toan : Noi dung kiem tra ke toan bao gom kiem tra viec thuc hien cac cong viec ke toan chu yeu va kiem tra cac noi dung chu yeu cua ke loan nhu ke toan TSCD, vat tu, hang hoa, lao dong tien luoug, chi phi san xuat va tinh gia san pham, phi lun thong, pham va hang hoa, toan von bang tien, A A A A • • A Ar Sau day la mot so noi dung kiem tra ke toan : (1) Kiem tra viec van dung cac che do, the le chung cua ke toan vao tinh hinh cu the theo dac diem cua nganh hoac tung don vi Vi du : - Kiem tra viec van dung che ghi chep ban dau cua nganh hoac don vi co tinh thich hop khong ? - Kiem tra viec van dung he thong tai khoan thong nhat - Ki6m tra viec van dung hinh thuc ke toan (nhat ky so cai, chung tu ghi so, nhat ky chung tu, ) co thich hop vdi dieu kien va kha nang cua don vi hay khong ? (2) KiSm tra chung tu: la noi dung chu ySu cua viec kiem tra truac noi bo dem vi Ki£m tra chung tu la mot khau quan gan 236 lien veri vice kiem tra tirng nghiep vu ke toan doi voi vice kiem tra thirong ky hoac bat thirang cua dern vi cap tren hoac cua co quan tai chinh Chung tir ke toan dune kiem tra chu yen theo nhung noi dung sau : - Kiem tra noi dung chirng tu xem cac boat dong kinh te - tai chinh ghi chirng tir co hop phap kliong? NghTa la dung su that, dung voi che the le hien hanh, co phu hop veri dinh muc va dir doan phe chuan hay khong? - Kiem tra tinh hop le cua chirng tir, nghTa la chirng tir cd hoi du nhung yen to can thiet va chu ky cua tirng ngubi cd tham quyen - Doi vdi nhimg chirng tir tong hop va chirng tir ghi sd phai ddi chieu voi chirng tir gdc theo tirng nghiep vu kinh te Ddi voi chirng tir ghi sd, can phai xem dinh khoan ke toan dung vdi tinh chat va noi dung nghiep vu kinh td phat sinh hay khdng? Kiem tra vice ghi chep vao cdc so ke toan : Kiem tra vao sd cap nhat, dung sir that, dung vdi chirng tir ke toan, ro rang ranh mach Kiem tra viec to chuc bo may kl toan : Kidm tra viec phan edng, phan nhiem, le Idi lam viec cua bd may kd toan Yeu cdu td chirc bd may ke toan la phai het sire gon nhe nhung dam bao duqc chdt luong edng vide theo yeu cAu quan ly To chirc edng tdc kihn tra kd toan : Kdt qua cua edng tac kidm tra phu thuoc rat nhicu vao vide td chuc va kd hoach hoa dung dAn edng tac kiem tra 237 Trong moi don vi ke toan, thu truong va ke toan truong don vi chiu trach nhiem to chuc viec kiem tra cong viec ke toan don vi minh theo dung qui dinh cua che kiem tra ke loan A • z r ■> De giup co quan lanh dao cac nganh, cac cap, de giup thu truong va ke toan truong lam nhiem vu kiem tra ke loan thi : - Moi Bo hoac co quan ngang Bo lap phong kiem tra ke toan true thuoc vu ke toan - tai vu - cac sa phai to chirc bo phan chuyen track kiem tra ke toan ? "AZ e • A A - O moi don vi ke toan phai phan cong hoac can bo chuyen trach kiem tra ke toan Doi vdi to chuc lien hiep cac doanh nghiep va nhirng don vi co nhieu don vi true thuoc thi to chuc nhom hoac to kiem tra ke toan cung nhu ke toan truong deu phai co ke hoach kiem tra ke toan 8.4.6 Nguyen tac lap ke hoach kiem tra ke toan : - Dam bao kiem tra dirge tat ca cac doanh nghiep, cac don vi co yeu cau kiem tra - To chirc trinh tir tien hanh cac cube kiem tra mot each dung dan - Su dung hop ly thbi gian lao dong cua can bo kiem tra Xac dinh so can bo kiem tra can thiet cho moi cuoc kiem tra z ■» •* # > B » - Trong ke hoach kiem tra can ghi rb noi dung cu the hinh thuc kiem tra va ky han kiem tra Ky han kiem tra bat dau tu ket thuc cua ky han kiem tra lan trudc, khong de thbi gian each quang khong duoc kiem tra r \ r 240 TAI LIEU THAM KHAO [1] Luat ke toan Viet Nam [2] TS Nguyen Viet - TS Vo Van Nhi Ke loan dqi cucrng Nha xu^t ban tai chinh TP HCM - 1999 [3] TS Vo Van Nhi Ke todn dqi cucrng Nha xuat ban thong ke 2001 [4J PTS Nguyen Viet - Ha Xuan Thach Bdi tap vd bdi gidi ke todn dqi cucrng NXB Tai Chinh [5] PGS.TS.V6 Van Nhi - Nguyen ly kd todn - NXB ThSng Ke 2007 [61 PGS.TS Vo Van Nhi - Ke todn tai chinh - ly thuyet vd sa NXB Lao dong - 2006 [7] PGS.TS Nguyen Viet, PGS.TS Vo Van Nhi - Nguyen ly ke todn - NXB T6ng hop TP.HCM - 2006 [8] TS Phan Due Dung - Ke todn vd thue doanh nghiep cd von ddu tu niccrc ngodi — NXB DHQG HCM - 2006 [9] PGS.TS.V6 Van Nhi - Kd todn tdi chinh - NXB Tai chinh 2006 [ 10] TS.Pham Gap, TS.Phan Due Dung - Ke todn dqi cucrng - NXB Th6ngKe-2005 [ 111 Th.s Bui van Duong - Ly thuyet ke todn - NXB Thong ke 2001 241 [12] Th.s TrAn Dinh Phung 2001 loan dqi ciccmg - NXB Thdng ke - [13] Ths.Pham Thanh Long va Ths TrAn Van Thuan - Gido trinh ly thuyet hack todn kl loan - NXB GD - 2007 [14] Ths Nguyen Phu Giang - Bai tap vd bdi giai : K£ loan hop nhdt kinh doanh va hop nhdt bdo cdo tai chinh - NXB T& chinh - 2006 ► [15] DHQG TP.HCM — Khoa Kinh te - Bo mon ke loan - kiem loan - Ke loan ctqi cirang - NXB DHQG TP.HCM - 2005 242 MUC • LUC • Lai noi dau CHU’ONG : TONG QUAN KE TOAN 1.1 Lich sir ddi cua ke loan 1.2 Khai niem ke loan 1.3 Dinh nghia ke toan 1.4 Thirac dung hach toan ke toan 1.5 Chuc nang cua ke toan 1.6 Nhiem vu ke toan 1.7 Doi tuong su dung thong tin ke toan 10 1.8 Ky ke toan 11 1.9 Phan chia linh vuc ke toan 11 1.10 Yeu cau so lieu ke toan 14 1.11 Doi tuong cua ke toan 15 r r 1.12 Cac nguyen tac ke toan ca ban 21 1.13 He thong phuong phap ke toan 23 1.14 Cac cong viec cua ke toan 24 CHUONG : CHUNG TU* KE TOAN VA KIEM KE TAI SAN TAI DOANH NGHIEP 2.1 Chung tu ke toan 27 2.2 Kiem ke tai san tai doanh nghiep 44 CHUONG : TINH GIA CAC DOI TUONG KE TOAN 3.1 Khai niem va y nghTa 48 3.2 Yeu cau va nguyen tac tinh gia 49 3.3 Phuong phap tinh gia nhap cho mot so doi tuong k£ toan 51 I K I 243 3.4 Phuong phap tinh gia xudt kho cho mot sd d6i tuong k£ toan 57 3.5 Phuong phap tinh gia mot s6 ddi tuung k6 toan khac 67 CHUONG :TONG HOP- CAN DOI VA BAO CAO KE TOAN CHU YEU 4.1 Noi dung va y nghTa phuong phap tdng hop - can ddi kd toan 69 4.2 Cac bao cao ke toan chu yeu 72 CHVONG : TAI KHOAN VA GHI SO KEP 5.1 Taikhoan 99 5.2 Ghi so kep 117 5.3 Quan he gitra tai khoan - bang can ddi tai khoan va bang can ddi ke toan 121 5.4 Ke toan tong hop, ke toan chi ti£t 130 CHLTONG : KE TOAN CAC QUA TRINH KINH DOANH CHU YEU CUA DOANH NGHIEP 6.1 Ke toan qua trinh mua hang: 140 6.2 Ke toan qua trinh san xuat 148 6.3 Ke toan qua trinh ban hang (tieu thu va xac dinh k6t qua kinh doanh) 171 6.4 Mot vai diem chu y: 184 CHUONG 7: SO SACH VA HINH THUC KE TOAN 7.1 So ke toan: 188 7.2 Cac hinh thvrc so k6 toan 197 CHUONG : TO CHU'C CONG TAG KE TOAN VA TO CHUC BO MAY KE TOAN 8.1 To churc cong tac ke toan 217 8.2 To chuc bo may ke toan 225 8.3 To chuc trang bi cac phirong tien thiet bi tinh toan 230 244 8.4 To chuc kiem tra ke toan 231 Tai lieu tham khao 240 Muc luc 242 rYUusyuj Liu O-^' yu f ul^vy q4) ■<