thi t chc cng tc k ton trong doanh nghip - chiu 23/9 - ca 1

l:
Cu 1:
1. Vn dng cc nguyn tc t chc cng tc k ton t chc vn dng h
thng chng t k ton trong doanh nghip nh th no?
2. Trnh by trnh t x l v lun chuyn chng t tin vay ngn hng.
Cu 2:
1 cng ty dt c quy m va, c t chc sn xut gm 3 phn xng: PX si,
PX dt, PX ty nhum hon thnh; hnh thc t chc cng tc kinh t tp trung.
Hy t chc vn dng cc quy nh php lut v k ton t chc vn dng
cc ti khon tp hp chi ph sn xut v tnh gi thnh trong cc trng hp:
1. Phm vi tp hp chi ph sn xut l ton b quy trnh cng ngh sn xut.
2. Phm vi tp hp chi ph sn xut l cc phn xng sn xut.
Cu 3:
1 cng ty xy dng quy m va, c tr s H Ni, c 5 x nghip trc thuc: 3
XN H Ni, 2 XN Hi Phng v Hi Dng. ng ch hy vn dng kin
thc v t chc cng tc k ton xy dng b my k ton cho ph hp vi
hnh thc t chc cng tc k ton tp trung? Nhim v ca b my ? Ti sao
cng ty li p dng hnh thc t chc cng tc k ton tp trung?
chn:
Cu 1: Nu cc nguyn tc t chc cng tc k ton trong doanh nghip
Cu 2: Nu nguyn tc gi gc. VD minh ha cho k ton hng tn kho
Cu 3: (Mnh ko nh lm ch nh yu cu l:
a) Nu cc s k ton chi tit v s k ton tng hp s dng theo hnh thc
Nht k chung v Nht ks chng t
b) Trnh by chng trnh lun chuyn cc chng t , ghi s theo hnh thc Nht
k chng t ca cc nghip v
c) Ghi s Nht k chung cc nghip v pht sinh theo hnh thc Nht k chung
ca 2(28/9/2012):
CU 1:Trnh by cc hnh thc tcct kt trong DNghiep. nu ndung, u v nhc

im, k p dng hthuc tc k ton phn tn trong doanh nghip ( l l tp

trung)
Cu 2: ct X c cty con l ct X1 v X2, cui k ktoan ct X1 ( l l Cng ty m
X)phi lp nhng bo co ti chnh no?nu nguyeetn tc lp BCTC?
Cu 3: DN ABC sdung hnh thc chng t ghi s, p dng quy nh k ton
hin hnh, k ton th cng, hy nu mt nvu lin quan n chi tin mt .Sau
:
-lp phiu chi
-Trnh t x l v lun chuyn phiu chi
-nhng s k ton no c lp?
ca 1 ngy 28/9
Cu 1: nu nguyn tc t chc chng t k ton trong doanh nghip
Cu 2. Trjnh bay nguyn tc gja goc theo kttc. Lay vd ve xuat hang hoa.
Cau 3. Cho ngip v ti 1 cng ty v mua bn hng ho.
Yeu cau:
- Nu s k ton chi tit tng hp c s dng phn nh cc nghip v trn
theo hnh thc nht k chung va nht k chng t.
- Trnh by s lun chuyn, ghj s k ton theo hnh thc nht k chng t
cc chng t.
- Ghi s nht k chung.
Cu 1: Ni dung ch yu ca t chc cng tc k ton trong doanh nghip? Da
trn nn tng nguyn tc "
hot ng lin tc", cho bit:
+ Ti sn c ghi nhn theo nguyn tc no? Trnh by ni dung ca nguyn
tc
+ Nguyn tc c vn dng nh th no vi vt liu nhp kho? Cho VD
minh ha.
+ Theo Q/15/2006 Q-BTC th trong x l thng tin kinh t v TSC cn
dng chng t v ti khon k ton no?
Cu 2: Doanh nghip Nh nc phi lp nhng Bo co ti chnh no? Ni
dung cn cng khai trong Bo co
ti chnh ca doanh nghip?

Cu 3: Cho 1 nghip v v thu tin mt ti 1 doanh nghip ph hp vi iu

kin ca Vit Nam? Lp phiu thu?
Trnh by lun chuyn phiu thu?
- Phiu thu c phn nh trong s k ton tng hp v chi tit no ca hnh
thc Nht k chng t
- Vn bng tin c th hin th no trn Bng Cn i k ton.
HNG DN LP C THCH
Chng 1:
- Cc khi nim c bn.
- Nguyn tc k ton v nguyn tc t chc CTKT.
- Cc yu cu ca k ton v t chc CTKT.
- Ni dung t chc cng tc k ton.
Chng 2:
Vn dng phng php chng t:
- Chu trnh lun chuyn chng t ( V s v din gii)
PHn bit cc loi chng t (5 loi)
( c thm quyt nh 15 nh)
Chng 3:
- Phng php tnh gi.
-Phng php ti khon: la chn ti khon k ton v cch thc ghi chp .
-T chc vn dng hnh thc k ton:
+ Nht k chung
+NHt k chng t.
+Chng t ghi s.
Ch : Hc cc s tng hp theo cc loi hnh thc v bi tp c ghi s
Hc cc loi SCT nh SCT tin mt, SCT phi thu khc hng, SCT hng tn
kho, SCT vt t hng ha...
Chng 4:
- T chc b my k ton: Tp trung, Phn tn, Na tp trung, na phn tn.
+ Ni dung ca hnh thc.
+ S hnh thc.
+ u im v hn ch ca hnh thc.
---> so snh im ging v khc nhau ca cc loi hnh thc.

- M hnh t chc k ton ti chnh v k ton qun tr

- T chc b my trong tp on kinh t.
Chng 5: T chc cung cp thng tin k ton
- i tng s dng thng tin k ton. ( Bn trong, bn ngoi)
- Bo co k ton !!
PHn 2 :Bi tp
a tnh hung v gii quyt tnh hung ( update sau nh )

HNG DN N TP PART 2
Chng 1:
1. Cc khi nim v nguyn tc k ton c bn. Vi mi nguyn tc cho 1 v d
c th.
2. T chc cng tc k ton l g? Ni dung ca cng tc k ton trong doanh
nghip.
Chng 2
1. Nhng quy nh ca php lut hin hnh v t chc, bo qun, lu tr v tiu
hy chng t k ton.
2. Ni dung ch yu ca chng t k ton theo lut k ton Vit Nam.
3. Quy nh v thc hin tiu hy ti liu k ton.
4. Cho nghip v, lp chng t (phiu thu, phiu chi, PNK, PXK, HGTGT,
HBH).
Quy trnh lun chuyn ca cc chng t ny.
Ni dung, tc dng ca cc chng t (lp lm g)
Chng 3
1. Yu cu ca vic thu nhn, x l, h thng ha thng tin k ton.
2. T chc h thng ha v x l thng tin k ton
Vn dng pp tnh gi h thng ha v x l thng tin k ton
Khi nim
Cc loi gi
Ni dung c th ca vic t chc pp tnh gi x l thng tin k ton (trang

76, 77).
T chc vn dng h thng ti khon k ton h thng ha v x l thng tin
k ton
Khi nim pp ti khon k ton.
Vn dng quyt nh 15 v quyt nh 48 cho ph hp vi DN mnh (phn bit
s khc nhau ca 1 s nhm ti khon chnh: tk chi ph sn xut, khon gim tr
doanh thu).
T chc h thng s k ton h thng ha v x l thng tin k ton
Nu cc loi mu s k ton
Trnh by c im, h thng s k ton, trnh t, phng php ghi s, u im,
nhc im, iu kin vn dng ca cc hnh thc k ton theo quy nh ca
ch k ton DNVN.
3. T chc h thng ha, x l thng tin k ton tng, gim tin mt, TGNH, vt
t, TSC, bn hng v xc nh kt qu theo hnh thc nht k chung, nht k
chng t, chng t ghi s. Nu cc chng t, ti khon s dng. (nu ch yu
cu n x l thng tin th ch cn nu n s ci, nu lin quan n cung cp
thng tin th n c BCTC: bo co no, ch tiu g)
Chng 4
1. Cc loi bo co k ton trong doanh nghip.
2. Nu cc BCTC theo quy nh ca ch k ton ban hnh theo q 15/2006.
Tc dng ca BCTC.
3. Ni dung, tc dng ch yu ca BCKT, BCKQKD, TMBCTC.
4. Thi hn np BCTC theo quy nh hin hnh? Khi cng khai BCTC, DN
phi cng khai nhng ni dung ch yu g?
5. Ni dung, ngha ca cc loi BCKT qun tr ch yu trong DN (nu cc BC
chnh ra ri nu tc dng).
Chng 5
1. Nu cc hnh thc t chc cng tc k ton trong DN. Trnh by ni dung,
u, nhc im, iu kin p dng ca 1 trong 3 hnh thc.
2. khi t chc BMKT, DN phi thc hin nhng ni dung g? (trang 170,171)
3. Tiu chun, nhim v, quyn hn ca ngi lm k ton, k ton trng.
4. Yu cu ca vic kim tra k ton:
Cc hnh thc kim tra ni b
Cc ni dung kim tra k ton

phiu thu s 01 ngy 1/12/N b nguyn th an-th qu rt TGNH v nhp qu

tin mt theo giy lnh tin s AJ 001909 tr lng cho cng nhn vin s
tin 850000 nhn c giy bo n s 1001 ca ngn hng
yu cu :
nu cc chng t trong nghip v kinh t pht sinh trn
m t quy trnh lun chuyn phiu thu.bit rng doanh nghip p dng bmay k
ton tp trung hnh thc k ton chng t ghi s.nghip v kinh t trn pht sinh
ti trung tm(t gi nh trng hp khc lm...VD nh nghip v kinh t
pht sinh ti ch nhnh....)
BL
quy trnh x l v lun chuyn phiu thu
- bp lin quan:ngi n p tin, b NTA(th qu),kt tin m t,kt trng catrung
tm.
- cc cng vi c cn t/h
kt tin m t vit PT(3 lin) gi KT Trng k duy t ri nh n li c 3 lin.
kt tin gi lin 1,chuyn lin 2,3 cho b An. b An k phn th qu ri a cho
ng.n p k.
ngi n p k nh n, gi lin 3 tr lin 2 cho b An.
b An ghi s qu tin m t ri chuyn lin 2 li cho kt tin m t ghi Bng k
phiu thu,s chi tit qu tin m t v nh k l p CTGS.
Phiu thu ny c KT tin m t lu ko chuyn qua KT TGNH do bn KT TGNH
c Giy bo n ghi nh n NV ny.
quy trnh ghi s k ton tsc theo hnh thc nht k chung
Hng ngy:
- Cn c vo cc chng t gc (ha n GTGT, bin bn giao nhn TSC, bin
bn thanh l TSC...) k ton phn nh cc nghip v pht sinh lin quan n
TSC vo S Nht k chung, sau s liu t S Nht k chung c chuyn
tip vo S Ci TK 211.
- ng thi, cng t cc chng t gc k ton tin hnh ghi Th TSC v S
chi tit TSC.
Cui k:
- Cn c vo th TSC v S chi tit TSC lp Bng tng hp TSC.
- S liu trn S Ci TK 211 c dng lp Bng cn i s pht sinh.
- S liu trn S Ci TK 211 v Bng tng hp TSC sau khi c i chiu,
khp, ng s c dng lp Bo co ti chnh.

v n dng cc nguyn tc t/chc cng tc k ton t/c v n dng h thng

CTKT
1. m bo nguyn tc tun th lm ng theo h.thng pl hi n hnh trong xd
danh mc,biu mu,l p,ktra, lun chuyn,bo qun v lu tr,tiu hy CTKT
t/h iu 17,19,20,22,40 lu t k ton v nd,cch l p,k,bo qun,lu tr,tiu hy
CTKT, Q15 v trnh t lun chuyn CTKT.
2. nguyn tc ph hp t/h xd danh mc,biu mu,l p,ktra, lun chuyn,bo
qun v lu tr,tiu hy CTKTph hp vs c im doanh nghi p, trnh cn
b ....
3. nguyn tc tit ki m hi u qu t/h xd danh mc,biu mu,l p,ktra, lun
chuyn,bo qun v lu tr,tiu hy CTKT sao cho tit ki m hi u qu nht. vd:
l p bng k cc CTKT tc v n dng HT CTKT hi u qu hn.
4. nguyn tc thng nht t/h xd danh mc,biu mu,l p,ktra, lun chuyn,bo
qun v lu tr,tiu hy CTKT thng nht t trn xung di, gia cc b
ph n trnh trng l p NV....
i vi trng hp 1: Phm vi tp hp chi ph sn xut l ton b quy trnh
cng ngh sn xut.
+ ti ps cpsx:tk 621,622,627 => tk cpsx( ko cn m sct )
+ phn b cpsx: cpsxdd trong k ( 154 or theo kkk l 631 ) => tnh gi thnh
sp( m sct vi tng loi sp)
- TH2: Phm vi tp hp chi ph sn xut l cc phn xng sn xut
+tk cpsx: 621, 622,627( m sct cho tng tk )
m tk cp 2 cho tk 621.pxsi , 621.pxdt, 621.pxnhum.( ty cch t tn ca
kt)
tng t tk cp 2 ca 622,627
+ tnh gi thnh tng t nh th1