Ke Toan Quoc Te

DE CHaNG MON
D~I HOC
HOC:
KE ToAN Quae TE
Quae
GIA HA NOT
TRUONG D~I HOC KINH
TE
KHOA QUAN TRl KlNH DOANH 1. Thong tin v~ giang vien

}.1.
Pham Thanh Long.
- Chile danh, h9C ham, h9C vi: Thac 51 - Co quan cong hie: Truong DH Kinh
te Quoc dan.
- Dia chi lien h~: Khoa K€ toan - P48 - Nha 7 - Truong DH Kinh Giai Phong, Q. Hai Bit Tnrng, Hit N<)i.
te Qu6e dan, 207 Duong

i' ~
/.
','
- Dien thoai: 0913.500.393 - Email: thanhlong3931102r£l:;vnn.vn - Cac huang nghien elm chinh: Kf toan tai chinh doanh nghiep, Phan tich heat dOng kinh 1.2. Tr6n Van Tlmqn.
- Chirc danh, h9C ham, h9C vi: Thac SI
II
1\
K6 roan tai chinh
nha mroc,
I: .... ,
t2 ...
- Co quan c6ng tac: Truong DB Kinh t~ Quoc dan. - Dia chi lien h~: Khoa K~ toan - P48 - Nha 7 - Truong DB Kinh Giai Ph6ng, Q. Hai Ba Trung, Hit NOi. - Dien thoai: 0913.579.837 - Email: thuantv(lilneu.cdu.vn - Cac huang nghien cuu chinh:
Phan tich heat dong kinh
t~
Qu()C dan. 207 Duong
Ke
toan tai chinh doanh nghiep, K~ toan tai chinh nha nutrc.
tf ...
1.3. Nguyin Thi Minh Tam - Chirc danh, h9C ham, h9C vi: Ti~n Sl kinh hoat dong kinh t~)
te ( Chuye.:
nganh: K~ toan, tai vu vi Phan tich
- Co quan cong tac: Truimg DB Kinh t~, DHQGHN. - Dia chi lien he: Khoa Quan tri kinh doanh - Phong 307 Nha E4 - Truong Dai h9C Kinh DHQGHN, 144 Xuan Thu)', C~u Gi~y, HN.
tb -
- Dien thoai: Khoa Quan tri kinh doanh: 04.7547506/307; 0913.228468. - Email: tantam6817@vnn.vn - Cac huang nghicn ciru chinh:
Nha rieng: 04.6416817 hoac DB:
Ke toan, Phan tich heat
dong kinh doanh, Bao
CaD
tai chinh
doanh nghiep, Quan tri doanh nghiep, Tai chinh doanh nghiep. 2. Thong tin chung v€ moo hoc - Ten mon hoc: K~ toan quoc t~
- Ma: mon h9C:
- s6 tin
chi: 03
- Men hoc: B~t buoc - Cac mon hoc tien quyct: Kinh t~ hoc quoc te, Nguyen I)' k€ toan, - Cac yeu
,
d.u
d6i voi mon h9C (voi sinh vien Khoa QUlin tri kinh doanh): Phai nam virng
"
'
kien thirc co ban cua mon Nguyen I}' k6 toan va Ke loan tai chinh doanh nghiep (then che/'
4 /"
Ti . DA . :, Kit
ke toan doanh nghiep cua Viet Nam) - d~ co co sa so - T6ng s6 gio tin chi ct6i voi cac hoat dong:
d9
sanh voi
KS toan
qu5c
te.
+ s6 gio tin chi ly' thuyet: + s6 gia tin chi thao luan:
22 10 10 3
<.
Iy thuyet)
.\
+ s6 gio' tin chi bai tap: + s6 gio' tin chi tv hoc:
( T6ng cong 45 gio tin chi, trong do 50% Ja s6 giG tin chi Truong Dai h9C Kinh t~ - Dai h9C Quoc gia Ha NQi. 3. Muc tieD cua mUD hQC - Kiin thtrc:
- Dia chi be>mon phu trach mon hoc: Khoa Quan tri kinh doanh - Phong 307 nha E4 -
+ Hi6u
quoc
ro cac nguyen
t~c k~ toan chung duoc thira nhan han cua nguyen
va h~ thong
quoc
chuan m\TC kS toan
t2 cling
nhu cac mo hinh van dung h~ thong chuan mire

CO'
ke toan
t€. s6
sach
+ Nam ducc kien thirc

k~ toan,
ly ke
toan
+ N~m ducc kien thirc d~y du vf h~ thong k~ toan
M5' - tir
chirng tir, ta! khoan,
xu ly s6 lieu d6n xay

nang:
dung h~ thong bao cao tai chinh
+ HiSu duoc su khac nhau co ban v~ ke toan trong cac loai hinh doanh nghiep cua
My
- K.Y
+ Co ky nang thuc hanh nghe nghiep k~ toan

2
+ Ren luyen ky nang
tv hoc,
tir
tu nghien ciru tai lieu va lam viec thco nh6m
+ Ren luyen ky nang phat hien va giai quyet vAn d~ lien quan den ke toan Uti chlnh + Ren luyen ky nang
duy, phan tich va t6ng hop s6li~u - Thai a¢, chuyen can:
+ Th~y duoc gia tri cua he thong cnuan muc k~ toan quoc t~ va he thong Nam
ke toan Viet
+ C6 thai de) nghiem tuc, e~u th] trong cac hoat dong nghe giang, chuan bi bai t~p ca
nhan, bai t~p nh6m
+ Co tinh than c~n cu, chiu kho, chu dong va sang tao trong hoc t~p 4. Tom tit nQi dung mOD hQC
Mon hoc K~ toan quoc t~ nham trang bi eho ngiroi hoc nhtrng kien tlnrc chung v€ h¢ thong nguyen de va chuan mire K~ toan quoc t~ (khai niem, vai tro, noi dung co bin va mo hinh ap dung chuan rmrc K~ toan quoc te) cling nhu h~ thong k~ toan trinh k~ toan, cac 10<;1i hinh doanh nghiep, chu ki k~ toan va baa
My
(khai niem k~ toan,
phuang trinh k~ toan, tai khoan k~ toan, cac nghiep vu kinh t~ phat sinh anh huang d~n phuong
CaD
tai chinn). Cac phan hanh
co ban cua k~ toan M5' dtroc d~ cap d~n trong rnon hoc nay bao g6m: Kt toan tid san hru dong, K~ toan tai still bAt dong, K~ toan cac khoan cong no, K€ toan von chu s6' hiru ... 5. N{ii dung chi ti~t mfm hoc CHUONG I. rONG QUAN VE KE
rOAN
l.I . rang quan vi Itch su phd! trien cua h¢ thong ki loan 1.1.1. Sa luge v~ lich sir phat trien cua
ke toan
1.1.2. T6ng quan v~ h~ thong k~ toan cua th~ gioi 1.2. Cae dinh nghia vi ki loan 1.2.1. Dinh nghia co ban v~ k~ tOM 1.2.2. Cac dinh nghia khac 1.3. Muc dich cua 1.4. Cdc linh
VlfC
ve k~ toan
ki loan
chuyen ngimh cua ki loan
1.4.1. K~ toan tai chinh l.4.2. K~ toan quan tri

3
1.4.3. Cac linh
VI!C
khac
1.5. Cac tlb; tuong 1.6. Chu
su dung thong
tin ki todn
kY
ki toan I\1l!C CllA KE roAN
CHUONG 2. NGUYEN rAc V A cHuAN
ouoc rr:
2. I. S1,l' ein thiet, at)c diem va qua trinh xdy dung cae nguyen tJc kt loan chung duoc thira c
nht;in.
2.2. Cae khai niem, gla dinh chung duoc thua nhdn 2.2.1. Khai niem "Don
vi
k€ toan'
2.2.2. Khai niem "Hoat dong lien tuc" 2.2.3. Khai niem "Dan vi tinh toan" 2.2.4. Kha! niem "Ky k~ tom" 2. 3. Cdc nguyen
de
kt toan chung duoc thita nhdn
2.3.1. Nguyen t~c gia phi (gia von) 2.3.2. Nguyen
dc
doanh thu thuc hien
2.3.3. Nguyen 1~cphil hop 2.3.4. Nguyen t~c khach quan 2.3.5. Nguyen t~e nhat quan 2.3.6. Nguyen t~c b6c tdn toan bt) (d~y du, d~ hieu) 2.3.7. Nguyen t~c than trong 2.3.8. Nguyen tac thuc chat 2.4. Chudn muc kt loan quoc
t6
CHUONG 3. HI;: THONG GHI CHEP

3. 1. Ti1i khoan ki toan 3.1 .1. Khai niem va cac yeu
KE ToAN
t6 cau thanh
tai khoan
3.1.2. Cac each phan loai tai khoan 3.1.3. Nguyen tAc ghi chcp tren tai khoan
S6 ki loan 3.2.1. S6 nhat k)' chung 3.2.2. S6 C<ii

3. 2. 3.2.3. M6i quan h¢ giira s6 nhat
ky va
s6 cai
4
3.3. Chung tit kri toan

3.3.1. Khai niern va cac y~u t6 cua chirng til k~ toan 3.3.2. Cac each phan loai clurng til k~ toan 3 J.3. Luan chuyen chirng til
3.4. Chu trinh kt toan holm chlnh 3.5. Bang ke
s6 dir tong
hap
3.5.1. Cac buoc tien hanh l~p
3 j .2. Cong dung cua bang ke s6 du tong hop

3.6. Cdc btu toan dieu ehinh
3.6.1. Cac but toan di~u chinh 3.6.2. Phat hien va sua chua cac sai sot trong k~ toan
)
va sua chiia sat s6t
3. 7. Bang kt toan nhap

3.7.1 . Khai niem va muc dich 3.7.2.
Ke d.ll
va qua trinh l~p
t -
3.7.3. Cong dung cua bang k~ toan nhap
3.8. Khoa
s6 tai khoan kS toan

I
3.8.1. Muc dich cua viec khoa s0 3.8.2. Qua trinh thuc hien
3.9. Bang ke s6 du: t6ng hop sau khoa s6
CHUONG 4.
4.1. Khai quat chung
cAc BAa cAo rAl CHINH
vi h¢ thing
bao cao tai chinh ki toan
\ ,
4.1.1. Muc dich cua h~ thong bao cao tai chinh 4.1.2. NOi dung cua h~ thong bao cao Uti chinh
4.1 J. Pharr loai cac bao cao tai chinh k~ toan 4.2. Bang can ddi kt toan
4.2.1. Ban ch;it vii. y nghia
4.2.2. NOi dung cac chi tieu tren Bang din dbi k~ toan
4.2.3. Hinh thirc va k~t cAu cua bao cao
4.2.4. Nguyen tAc, phuong phap l:;ip va trinh bay Bang din d6i kS toan 4.3. Bao caD thu nhdp
5
4.3.1. Ban chat va
y nghia
4.3.2. Nci dung cac chi tieu va hinh thirc ella bao cao 4.3.3. Phuong phap l~p Bao cao thu nhap
4.4. Baa cao gid thanh hang ban

4.4.1. Ban chat va )r nghia 4.4.2. Noi dung
va
k~t
cdu
4.4.3. Phuong phap I~p Baa cao gia thanh hang ban
4.5. Phdn tich cac baa cao tai ehinh

4.5.1. Khai niern va muc dich 4.5.2. Gioi han trong phan tich bao cao tai chinh 4.5.3. Phuong phap va cac chi tieu phan tich
CHUONG 5.
5.1. Ki roan tiJn
5.1.1. H¢ thong kiern soat noi b<) 5.1.2.
KE rOAN TAL SAN LIJ"U nC)NG
Quy
ti~n mat lat vat
5.1.3. Tibn mat thira, thieu
5.1.4. Di~u hoa s6 du tai khoan tien gfri ngan hang 5.2. Ki toan cae khoan ddu Iff ngcin han 5.3. Ki toan khoan phai thu 5.3.1. Ke toan no kh6 doi
5.3.2. K~ toan thirong phieu phai thu
5.4. Ki roan hang lim kho

5.4.1. Danh gia hang tbn kho thea gia von 5.4.2. Danh gia hang tbn kho thea mire gia thftp han gitra gia v6n voi gia thi tnrong 5.4.3. Danh gia hang ton kho thea phirong phap iroc tinh
CHU"dNG 6. KE roAN TAL SAN BAr DONG

6.1. Tang quan
vt tai san
beitdong
6.2. Ki (Dan tai san
c6 dinh san e6 djnh

6
6.2.1. Khai niem va danh gia tai 6.2.2. Mua tai
san c6 dinh
6.2.3. Khau hao Uti san
c6 dinh cb
dinh khong con nhu cau sir dung
6.2.4. Sua chua va cai ti~n tai san c6 dinh 6.2.5. Xu
Iy d6i voi
cac Uti san
6.3. Kd todn cdc loai tai san btlt Gong khac

6.3.1. Nguon tai nguyen thien nhien
6.3 .2. Tai san
va hinh cd dinh
CHVdNG 7. KE ToAN
6.4. Kidm soot tai san
cAe KHOAN NO
7.1. Khdi niem va phon loai

7.2. Thu€ bfrt d(mg san phai tra
7.3. No v~ bao hanh san pharn 7. 4. Thuang phieu phai tra ng6n han
7.4.1. Str bien d6i hinh thirc til khoan phai tra thanh thirong phieu phai tra 7.4.2. Yay ngan hang 7.5. Khai niem gia tri hien tai 7.5.1. Cac bang gia tri hien tai 7.5.2. SU dung bang gia tri hien tai d~ danh gia cac k~ hoach dfru tu
7.6. Hach loan titn luang va cac khoan no thea bang luang
7.6.1. Thu tuc hach toan ti~n luong va 7.6.2. Cac khoan no thea bang luang 7.6.3. Dinh khoan
s6 luang
kS toan
vS ti~n luang va cac khoan trich theo lucmg
7. 7. Thuong phieu phi tra dai han 7.8. Kt loon
cac khoan
na ttt
S{f
di thue
7.8.1. Phan loai hop dong thue 7.8.2. K~ toan hop dong thue boat dong 7.8.3. K~ toan hop dong thue vfm
7.9. Ki loan trdi phieu

7.9.1.
Ke toan
phat hanh trai phieu
7.9.2. Ban trai phicu co chiet khau 7.9.3 Ban trai phieu cao han menh gia
7.9.4. Qua trinh thanh toan trai phieu CHUONG 8. KE roAN VON CHU SO HO'U
8.1. Cong ty hop danh

8.1.1. Khai niem va d~e diem 8.1.2. K~ toan nghiep vu g6p va 8.1.3. Phan ehia IQ'1rue 8.1.4. Thay d6i d6ng chu SO' hiru
rut von
8.2. Cong ty
cd phdn
8.2.1. Khai niern va d;;tc diem 8.2.2. K~ toan e6 phieu thuong 8.2.3. K~ toan e6 phieu uu dai 8.2.4. Uti hru gift va
c6 nrc
TRONG CONG TY THVONG MAl
CHU'ONG 9. KE ToAN
9.1. T6ng quan
vJ ki
toan trong cong ty thuong mai
9.1.1. Xac dinh ket qua kinh doanh cua cong ty thuong mai 9 .1.2. Hach toan hang t6n kho
9.2. Ki todn
h0(11
dong mua hang
9.2.1. Hang mua thuan theo cac phuong phap hach toan hang t6n kho 9.2.2. Hang mua tra lai va giam gia hang mua 9.2.3. Chit3t khdu mua hang 9.2.4. Chi phi van chuyen hang mua
9.3. Ki toan
h0(11
dong han hang
9.3.1. Nguyen Hie 9.3.2. Hach toan doanh thu va cac khoan giam tnr doanh thu 9.3.3. Hach toan gia von hang ban 9.3.4. K~ toan chi phi heat d¢ng
9.4. Bang tinh nhdp va Bao cao tai chinh

9.4.1. Bang tinh nhap 9.4.2. Bao colo tai chinh
9.5. Cae nhdt kj dac biet - chuyen dung

8
9.5.1. Nhat k)' ban hang 9.5.2. Nhat ky mua hang 9.5.3. Nhat ky thu tiSn 9.5.4. Nhat ky chi tiSn 6. HQc Ii~u 6.1. H9C lieu bat bU9C: 1. TS. Nguyen Thj Minh Tam, Giao trinh K~ toan quoc H~,Nha xuat ban Dai hoc Quoc gia Hi N9i, Narn 2004. 2. Khoa K~ toan - Dai hoc Kinh t~ Quoc dan, TS. Nguyen 3. Khoa K~ toan - Dai h9C Kinh TrAn Van Thao (Chu bien). Thi Dong - TS. Nguyen Minh Van Thorn - TS. Phuong (Chu bien), Giao trinh K~ toan quoc t~, Nha XU§.l bin Th6ng ke, Nam 2002.
te Thanh ph6 H6 Chi Minh, TS. Nguyen
K6 toan
My, Nha xu.1t ban Thong ke, Naill 2003.
6. 2. H(Jc lieu tham khao: 4. Belverd E. Neddles Jr, Henry R. Anderson, James C. Caldwell (Mai Thanh Tong, Van Khuang dich), Nguyen tac k€ toan, Nha xuat ban Th6ng ke, Nam 2003. 5. ThS. Tdn Van Thuan - ThS. Pham Thanh Long (Chu bien), Nguyen
ly
kE toan, Nha
xuat ban Tai chinh, NfuTI 2006.

6. http://\v\v\v.mof.gov.vn 7. http://\\o,,v\v.tapchiketoan.com 8. http://w\1l/\v.kiemtoan.com.vn
7. Hlnh tlurc
t6 chile
d~y hoc
7.1. Lich trinh chung

Hinh thirc
to clurc
day hoc mon hoc
NOi dung
L)'
Len lap Thao BAi
Tu hQc
Tong
Ki~1TI tra
danh gia
cOng
thuyet luan t~p ~--~------~~-----------+----~------~----+----4-------+--------------1, Tong quan ve kc toan 2 1 0 3 2, Nguyen tac va chuan ITIgc cua 2 1 0
o o
3
__-----+
k~ toan quoc t~ ~--------~---__~-------+----~------~----+----4 3, Nguyen tac va chuan ITI1!C cua 1 1 1

ke toan quoc t~ (ti~p theo) 4. H¢ thong ghi chep ke toan 5, H~ thong ghi chep
i thea)
°
o o o o o o
a a
3 3 3
--------,
2 2
kc toan (tiep
o
1
Giao bai tap Ian I
~------------------------+-----4------~----~----+------~--------~--T ra bai t*p ian 1 ! 6, Cac baa cao tai chinh 1 1 1 3

i 7. Cac bao cao tai chinh (tiep theo) i
3 3 3 3
3
Giao bai t~p Ian 2 NOp bai t~p Ian 2 T rii. bai t~p Ian 2
---
8, Ke toan tai san hru dong 9, Ke toan tai san bat dong 10, Ke toan cac khoan no
cac khoan
2 2 2
1 1 1
~~~---------------------+-----4------~----+-------~---+-----------11, On t~p 0 0 0 3 3
I---------,---------~-----------.--+_----__+__----_+----__+----__l--
°
1
Giao bai t*p nhom
-----
12, Ke toan
no (tiep
----------+~_,________:___:_~_____:___,__-_I
Nop bai tap nhorn
theo) 1-------.--------.----------------+-------+-----"-+--------+-----+-.-----+---13, KS toan von chu sa htru 2 I 1 0 0 3 Tni bai t~p nhom
--------r---------------------+------+-------+-------+----+------+-
14, Ke toan trong cong ty thuong
Kiem tra giCra ky

Tni bai kiem tra
giira k)'
--_ ------
--------j
lTI:;t1 1---------------------------+------4------+-------+-----+-------+-------
15, Thao luan va
on t~p
Tong cpng
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8.Chinh sach d6i v6i mon hoc

- Tlurc hien day du cac n(>i dung, yeu cftu cua mon hoc duoc ghi trong £)~ cuong mon hoc.
- Lam dfiy du cac bai t~p ve nha va nop cho giao vien dung han,
- Thi~u mot diem thanh phan thi diem ella thanh phan do se lit diem - Vi hoc dfty du, dung gio;
o.
co thai
d(l nghiem rue trong qua trinh hoc t~p. Vi pham k)' luat
nay se b] xu ly thea quy che.
- Co d~y du hoc lieu thea yeu cau trong d~ cuong men hoc.
- Chuan bi bai tnroc khi d€n lop thea huong d~n trong d~ cuong mon hoc.
- Tich
C1JC
dbi thoai veri giao vien va tra loi cac cau hoi ella giao vien tren 16p. Cac cau tra
VaG
Ibi xufrt s~c se duoc ghi nhan - cong them
diem bai t~.p vb nha,
9. Phuong phap, hinh thirc ki~m tra danh gia kit qua moo h9C 9.1. Ki~m tra - danh gia thuong xuyen: - Kiem tra viec di hoc dfty du, dung gio hang ngily
t~p cua SV (doh vao dibm chuyen can), - Luon dEli thoai YO; sinh vien trong cac buei len lap, d~ danh gia dung trinh dQ cua sinh vien, tren co
db danh
gia thai do nghiem tuc trong hoc
sa do co su dieu
chinh bai giang cho phil hop.
- Cac cau tra loi xuat sac ella SV tren lap se duoc tinh vao diem ella bai t~p ca nhan,
9.2. Kitm tra - dan}: gia dinh ky:

- Giao bai t~p
ca. nhan
v~ nha cho sinh vien, tirng ca nhan lam va nop lai sau 1 tuan.
biii t~p ca nhan. Bai t~p
va nha
y
Co 02
nham danh gia nhan thuc va thai d(> chuyen can trong hoc
t~p ella SV. N0i dung kiern tra narn trong n(>i dung cac chuang da: duoc hoc.
- Bai t~p nh6m se diroc giao cho tirng nh6m SV. Ca nh6m cung thao lu~n - lam lTI9t bai hoan chinh d~ nop cho GV dung han. Diem cua tung ca nhan duoc xac dinh tren co chung cua nhom va diem (rmrc
sa diSm
tlurc trong qua trinh lam viec thea nhom. C6 01 bai t~p nnom
oQ phirc
tap cao han hili t~p ca nhan)
- Kiem tra giua ky tren lap 01 l§n - nham danh gia kha nang nhan thirc cua SV. Trong
s5 cac
diem: 20% 10% 10% 60%.
- Bai t~p ca nhan (2 bai): - Bai t~p nhom: - Ki~m tra giua ky: - Thi cuoi ky:
9.3. Tieu chi danh giG cac loai hili tdp:
- Lam dfty du cac yeu cftu cua d@ bai. Dibm ella toan bai la tong cong di~m cua tung yeu
cau,
- Lam dung bai t~p da ducc giao; him bai khac, d@ khac khong diroc cham diem,
- Nghiem cAm viec sao chcp bai t~p vb nha cua nhau. Cac bai gibng nhau sai se bi tnr diSm.
- Dung ngay, gio dff hen phai n9P bai cho giao vien, N9P bai muon khong co 1)' do chfnh dang se hi tnr diem.
- T§t ca cac nQi dung da: hoc deu diroc dung d~ danh gia trinh d() hoc vien. 9.4. Lich thi, kitm Ira:
Lich thi eu6i ky do phong DT -NCKH s~p xep. Lich kiem tra diroc ghi trong muc 7.2 ella
dS cuong
mon hoc. N~u co thay
ct6i
giao vien
se thong bao cho sinh vien biet tnroc 1 tuan.
Giang vien
lO:Chu
nhiem Khoa

Ke Toan Quoc Te

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DE CHaNG MON

TRUONG D~I HOC KINH

KHOA QUAN TRl KlNH DOANH 1. Thong tin v~ giang vien

Pham Thanh Long.

te Qu6e dan, 207 Duong

Qu()C dan. 207 Duong

nganh: K~ toan, tai vu vi Phan tich

Nha rieng: 04.6416817 hoac DB:

Ke toan, Phan tich heat

dong kinh doanh, Bao

- Ma: mon h9C:

+ s6 gio' tin chi bai tap: + s6 gio' tin chi tv hoc:

t~c k~ toan chung duoc thira nhan han cua nguyen

chuan m\TC kS toan

nhu cac mo hinh van dung h~ thong chuan mire

+ Nam ducc kien thirc

+ N~m ducc kien thirc d~y du vf h~ thong k~ toan

chirng tir, ta! khoan,

xu ly s6 lieu d6n xay

dung h~ thong bao cao tai chinh

+ Co ky nang thuc hanh nghe nghiep k~ toan

+ Ren luyen ky nang

tu nghien ciru tai lieu va lam viec thco nh6m

(khai niem k~ toan,

tai chinn). Cac phan hanh

1.4.1. K~ toan tai chinh l.4.2. K~ toan quan tri

1.4.3. Cac linh

1.5. Cac tlb; tuong 1.6. Chu

ki toan I\1l!C CllA KE roAN

CHUONG 2. NGUYEN rAc V A cHuAN

kt toan chung duoc thita nhdn

2.3.1. Nguyen t~c gia phi (gia von) 2.3.2. Nguyen

doanh thu thuc hien

CHUONG 3. HI;: THONG GHI CHEP

S6 ki loan 3.2.1. S6 nhat k)' chung 3.2.2. S6 C<ii

3.3. Chung tit kri toan

3.4. Chu trinh kt toan holm chlnh 3.5. Bang ke

3.5.1. Cac buoc tien hanh l~p

3 j .2. Cong dung cua bang ke s6 du tong hop

va sua chiia sat s6t

3. 7. Bang kt toan nhap

va qua trinh l~p

3.7.3. Cong dung cua bang k~ toan nhap

s6 tai khoan kS toan

3.9. Bang ke s6 du: t6ng hop sau khoa s6

cAc BAa cAo rAl CHINH

bao cao tai chinh ki toan

4.3.1. Ban chat va

4.4. Baa cao gid thanh hang ban

4.5. Phdn tich cac baa cao tai ehinh

KE rOAN TAL SAN LIJ"U nC)NG

ti~n mat lat vat

5.1.3. Tibn mat thira, thieu

5.4. Ki roan hang lim kho

CHU"dNG 6. KE roAN TAL SAN BAr DONG

6.2. Ki (Dan tai san

c6 dinh san e6 djnh

6.2.1. Khai niem va danh gia tai 6.2.2. Mua tai

6.2.3. Khau hao Uti san

6.2.4. Sua chua va cai ti~n tai san c6 dinh 6.2.5. Xu

cac Uti san

6.3. Kd todn cdc loai tai san btlt Gong khac

6.3 .2. Tai san