CHNG II

KHI QUT H THNG K TON M

Mc ich ca chng 2: gip cho sinh vin nm c mt s vn sau: + Nguyn tc xy dng ch k ton M + c im ca k ton M + Mt s nghip v k ton trong k ton M S tit: 15 tit (10 tit ging l thuyt v 5 tit tho lun, sa bi tp) 2.1 NGUYN TC XY DNG CH K TON M Theo AAA (American Accounting Association Hip hi k ton M) : K ton l qu trnh nhn bit, o lng v truyn t thng tin kinh t cho php ngi s dng thng tin nh gi v a ra quyt nh kinh doanh. Nhng thng tin ny c din t bng n v tin t. Bi vy k ton l qu trnh o lng v truyn t nhng thng tin v qu trnh hot ng kinh doanh ca cc n v kinh doanh, nhng t chc phi li nhun bng n v tin t. T , k ton gip nhng ngi s dng thng tin c th nh gi v a ra c nhng quyt nh ph hp. K ton c cc chc nng chnh sau: + K ton vin quan st cc hot ng, nhn bit v o lng cc s kin v cc qu trnh kinh t bng thc o gi tr. Cc s kin v qu trnh kinh doanh c th hin qua cc nghip v kinh t pht sinh. + Cc nghip v kinh t pht sinh c ghi chp li v sau phn loi theo cc nhm v cui cng c tng hp theo tng i tng. Lp cc bo co k ton ti chnh v cc bo co qun tr nhm cung cp thng tin cho + cc i tng quan tm. Thng thng cc k ton vin phi din gii cc bo co k ton. S din gii ny cn bao gm c vic so snh qu trnh hot ng ca doanh nghip vi cc nm trc v cc doanh nghip khc. Cc im cn lu i vi thng tin k ton. Th nht, do k ton c lin quan n vic tnh ton cc ch tiu bng thc o gi tr, nn nhiu ngi cho rng lun cn c s chnh xc tuyt i trn bo co ti chnh. Tuy nhin, thc t l k ton bao gm mt lot cc c tnh, cc gi nh v s pht xt v cc i tng. Hn na k ton vin thng xuyn phi la chn phng n ti u trong nhiu phng n kinh doanh ca n v qua thi gian, iu ny to nn s khng chnh xc tuyt i ca thng tin k ton. Th hai, khng phi tt c cc nghip v kinh t u c th tnh thnh tin. V d nh s ra i ca mt ngi qun l quan trng hoc s thiu o c ca nhn vin thng dn n kt qu t c khng nh mong i. Tuy nhin, quy tt c nhng nh hng ny thnh tin l mt vic cc k kh khn. V d nh li nhun ca cng ty s b nh hng nghim trng khi ngi gim

48

Th ba, cc thc o s dng khng th m t c gi tr ch thc i tng ca chng. Thc o m k ton s dng l da trn gi tr ban u (nguyn gi, gi thc t) hn l gi tr hin ti. iu ny khng nn xem l hn ch ca k ton m y chnh l nn tng cho vic ban hnh cc chun mc, cc nguyn tc k ton. 2.2 CC PHNG THC K TON K ton M chp nhn hai phng thc k ton sau: 2.2.1 K ton theo phng thc tin mt (Cash Accounting) Theo phng thc ny: Doanh thu c ghi nhn khi thc t thu tin c chi ph c ghi nhn khi thc t chi tin. u im ca phng thc k ton theo tin mtl n gin, d hiu. Cc thng tin v dng tin mt l xc thc v kh nng thanh ton ca cng ty c th hin r. Tuy nhin, phng thc k ton ny khng th hin c mi lin kt gia doanh thu v chi ph. Do vy, khng th xc nh chnh xc c kt qu kinh doanh v khng nh gi ng c hiu qu kinh doanh ca doanh nghip. 2.2.2 K ton theo thc t pht sinh (Accural Accounting) Theo phng thc k ton thc t pht sinh, doanh thu v chi ph c ghi nhn phi m bo cc yu cu sau: Doanh thu l khon lm tng vn ch s hu, l kt qu ca vic tng ti sn hoc gim n phi tr v l kt qu ca vic giao hng hoc thc hin dch v. Chi ph l khon lm gim vn ch s hu, l kt qu ca gim ti sn hoc tng n phi tr v l kt qu ca vic to ra doanh thu. V d 2.1: hy xc nh li nhun ca Cng ty Alex theo hai phng thc k ton da vo s liu v tnh hnh hot ng trong thng u tin hot ng nh sau: 1. 2. 3. 4. 5. 6. Cc ch s hu gp vn $20.000 Vay $12.000 vi li sut 12%/nm Mua hng ha tr gi $40.000, thanh ton cho ngi bn 12.000. s cn li s thanh ton vo thng sau. Tr tin thu nh $4.000 cho 2 thng Mua 1 nm bo him $2.000 Bn hng $50.000 (gi vn $32.000). Thu tin mt 34.000

49

7.

Tr lng thng cho nhn vin $5.000.

2.3 C IM K TON M 2.3.1 i tng k ton v phng thc k ton K ton M phn chia cc i tng k ton thnh 3 loi sau: + Ti sn: l nhng th c gi tr m doanh nghip ang c quyn s hu. Ti sn cng c coi l ngun lc ca doanh nghip. cc ti sn c gi tr bi chng c th c s dng hoc i chng ly hng ha khc phc v cho mc ch kinh doanh ti doanh nghip. mt t chc c th nm gi nhiu loi ti sn khc nhau. Mt s ti sn c hnh thi vt cht c th nh tin mt, tin gi ngn hng, hng tn kho, nh ca, phng tin vn ti Nhng ngc li cng c mt s ti sn khng c hnh thi vt cht c th nhng chng cng mang li nhng li ch cho doanh nghip, v d nh c quyn (l quyn c chnh ph lin bang cho php sn xut mt mt hng no ) hay cc khon phi thu (l khon tin m doanh nghip thu c do bn chu hng ha hoc cung cp dch v cho n v hoc c nhn khc). Tt c cc ti sn trn c ti tr, hnh thnh t hai ngun l ngun n phi tr v ngun vn ch s hu. + N phi tr: l khon n m doanh nghip c trch nhim tr trong thi gian ngn hn hoc di hn. khon n ny pht sinh trong qu trnh doanh nghip mua chu ti sn hoc vay mn t ngn hng mua ti sn. + Vn ch s hu: l phn hn vn trong n v c s hu hon ton bi cc nh ch s hu. ni cch khc, ngun vn ch s hu l phn chnh lch gia ti sn v n phi tr. Ba i tng ny c mi lin h cht ch vi nhau trong phng trnh k ton sau: Ti sn = N phi tr + Vn ch s hu V d 2.2: Mt lut s m mt vn phng cung cp dch v t vn lut v theo di hot ng ca vn phng trong thng u tin nh sau: 1. u t $20.000 tin mt cho hot ng ca vn phng 2. mua sm mt s vt dng cho vn phng bng tin mt $1.000 3. Mua mt my vi tnh tr gi $3.000, thanh ton $2.000, s tin cn li n ngi bn. 4. Cung cp mt dch v t vn cho khch hng v thu $5.000 tin mt 5. mua bn gh tr gi $8.500 cha thanh ton tin 6. Tr tin thu nh thng 1 l $500 7. Tr n cho ngi bn my vi tnh s tin cn li 8. Tr lng trong thng cho nhn vin $1.500 9. Thc hin mt dch v t vn cho khch hang v thu $6.000 tin mt 10. Sau khi kim k cui thng thy cn $300 vt dng Tnh hnh kinh doanh v tnh quan h cn i gia cc i tng k ton s c th hin trn bng sau. n v tnh: $

50

K 1 S d 2 S d 3 S d 4 S d 5 S d 6 S d 7 S d 8 S d 9 S d 10 S d

Tin mt 0 +20.000 20.000 -1.000 19.000 -2.000 17.000 +5.000 22.000 22.000 -500 21.500 -1.000 20.500 -1.500 19.000 +6.000 25.000 25.000

Vt dng 0

Thit b 0

= =

N phi tr 0

Vn CSH 0 +20.000 20.000 20.000

+1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 -700 300 +3.000 3.000 3.000 +8.500 11.500 11.500 11.500 11.500 11.500 11.500

= = = = = = = = = +1.000 1.000 1.000 +8.500 9.500 9.500 -1.000 8.500 8.500 8.500 8.500

20.000 +5.000 25.000 25.000 -500 24.500 24.500 -1.500 23.000 +6.000 29.000 -700 28.300

2.3.2 Chu trnh k ton ca k ton M K ton M p dng hnh thc k ton nht k chung. Chu trnh k ton tri qua 8 bc: Thu nhp, kim tra chng t gc ca cc nghip v kinh t pht sinh Ghi nhn cc nghip v kinh t pht sinh vo s nht k chung

Phn nh vo cc s ci ca cc ti khon c lin quan n cc nghip v kinh t pht sinh (c th phn nh thm vo cc s k ton chi tit cc i tng) Cui k, lp bng cn i th kim tra tnh cn i k ton ca vic ghi chp cc nghip v kinh t pht sinh v gi tr pht sinh v gi tr cn li ca cc ti khon k ton. Lp cc bt ton iu chnh Ghi nhn cc bt ton iu chnh vo cc s k ton Lp bng k ton nhp Lp cc bo co k ton

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2.3.3 H thng ti khon k ton M. H thng ti khon k ton M bao gm 5 loi ti khon sau: Loi 1: TK phn nh ti sn: Loi 2: TK phn nh n phi tr Loi 3: TK phn nh vn ch s hu Loi 4: TK phn nh Doanh thu Loi 5: TK phn nh Chi ph K ton M khng quy nh chi tit s hiu ti khon k ton. Cc doanh nghip ch ng xy dng h thng ti khon k ton s dng cho ph hp vi c im hot ng kinh doanh ca mnh v tun th phn loi ti khon trn. S hiu ti khon cp 1 ca ti khon k ton c th bao gm 2 ch s hoc 3 ch s.

Loi TK cp 1

H thng TK hai ch s

H thng TK ba ch s T 101 n 199 T 201 n 299 T 301 n 399 T 401 n 499 T 501 n 599

Loi 1: Ti sn Loi 2: N phi tr Loi 3: Vn ch s hu Loi 4: Doanh thu Loi 5: Chi ph

T 11 n 19 T 21 n 29 T 31 n 39 T 41 n 49 T 51 n 59

* Nguyn tc ghi vo ti khon TK Ti sn, Chi ph, Rt vn Tng Gim TK Vn, Doanh thu Gim Tng

V d 2.3: Johns Murphy thnh lpl mt doanh nghip t nhn hot ng trong lnh va kinh doanh cung cp dch v qung co, xy dng h thng ti khon k ton cho doanh nghip ca mnh nh sau:

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CHART OF ACCOUNTS FOR A SMALL BUSINESS JONES MURPHY ADVERTISING AGENCY Bng h thng ti khon ca doanh nghip qung co Johns Murphy Assets Cash - Tin mt Notes Receivable - Thng phiu phi thu Accounts Receivable - Cc khon phi thu Fees Receivable - Doanh thu phi thu Art Supplies - Vt dng m thut Office Supplies - Vt dng vn phng Prepaid Rent - Tin thu tr trc Prepaid Insurance - Bo him tr trc Land - t ai Building - Nh ca Accumulated Depreciation, Building - Khu hao lu k nh ca Art Equipment - Thit b dng c m thut Accumulated Depreciation, Art Equipment - Khu hao lu k thit b m thut Office Equipment - Thit b vn phng Accumulated Depreciation, Office Equipment - Khu hao lu k thit b vn phng Liabilities Notes Payable - Thng phiu phi tr Accounts Payable - Cc khon phi tr Unearned Art Fees - Doanh thu c tr trc Wages Payable- Lng phi tr Mortgage Payal - Vay Owners Equity Jones Murphy, Capital - Vn ca Jones Murphy Jones Murphy, Withdrawals - Rt vn ca Jones Murphy Income Summary - Xc nh kt qu Revenues Advertising Fees Earned - Doanh thu qung co Art Fees Earned - Doanh thu m thut 411 412 311 312 313 211 212 213 214 221 111 112 113 114 115 116 117 118 141 142 143 144 145 146 147

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Expenses Office Wages Expenses - Chi ph lng vn phng Utility Expenses - Chi ph tin ch Telephone Expenses - Chi ph in thoi Rent Expenses - Chi ph thu Insurance Expenses - Chi ph bo him Art Supplies Expenses - Chi ph vt dng m thut Office Supplies Expenses - Chi ph vt dng vn phng Depreciation Expenses, Building - Chi ph khu hao nh ca Depreciation Expenses, Art Equipment -Chi ph khu hao thit b m thut Depreciation Expenses, Office Equipment - Chi ph khu hao thit b vn phng 2.3.4 H thng s k ton: K ton m p dng hnh thc nht k chung. S k ton bao gm S Nht k Chung, S Ci v cc s k ton chi tit khc. a) S Nht K Chung y l s k ton dng phn nh tt cc cc nghip v kinh t pht sinh theo thi gian v c ghi chp hng ngy. Cu to ca mt trang s nht k chung nh sau: GENERAL JOURNAL Page: Date (1) Description (2) Post Reference (3) Debit (4) Credit (5) 511 512 513 514 515 516 517 518 519 520

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Phng php ghi nhn cc nghip v kinh t pht sinh vo s nht k chung nh sau: (1)Date: phn nh ngy thng nm ca nghip v kinh t pht sinh cn c vo chng t. Nm v thng ca cc nghip v kinh t pht sinh trong thng khng cn lp li cho n khi sang trang mi hoc sang thng mi (2) Description: Dng ghi din gii bao gm tn TK k ton ca i tng k ton c lin quan trong nghip v kinh t pht sinh v tm tt nghip v kinh t pht sinh. Tn TK ghi N (Debit) c ghi trc, tn Tk ghi c c ghi sau. Sau ghi tm tt nghip v trc ghi phn nh nghip v kinh t k tip. (3) Post Reference: Ct ny dng ghi tham chiu, bng cch ghi s hiu TK k ton. Cha vi ghi vo ct ny, ch n khi nghip v kinh t c phn nh vo S Ci ti khon, sau ghi s hiu TK tng ng vi tn TK ct din gii vo ct ny. (4) Debit: Dng ghi s tin ca TK ghi N (5) Credit: Dng ghi s tin ca TK ghi C V d 2.4: NHT K CHUNG Trang s: 1 Ngy thng (1) 2005 01/03 Vt dng Tin mt Mua vt dng 02/03 Doanh thu Tin mt Thu tin bn hng 411 111 5,000 5,000 Din gii (2) Tham Chiu (3) 153 111 N (4) $2,000 $2,000 C (5)

b) S Ci S Ci l s k ton dng ghi chp theo tng ti khon k ton. Mi ti khon k ton c m mt S Ci theo di tnh hin c v s bin ng ca i tng k ton c lin quan. S Ci c th phn nh vo nh k hoc vo cui k k ton, ty thuc vo khi lng nghip v kinh t pht sinh.

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Cu to ca mt trang s ci nh sau: GENERAL LEDGER Account Title: Date (1) Item (2) Post Ref. (3) Debit (4) Credit (5) Account No: Balance Debit (6) Credit (7)

Cch ghi vo S Ci nh sau: (1) Date: (tng t nh S Nht K Chung) (2) Item: dng phn nh cc bt ton iu chnh, bt ton o v bt ton kha s (3) Post Reference: Ghi s trang s nht k chung m nghip v kinh t c phn nh (4) Debit: Ghi s tin pht sinh n (5) Credit: Ghi s tin pht sinh c (6) Balance Debit: Phn nh s d ca TK sau mi nghip v kinh t pht sinh (nu d Bn N) (7) Balance Credit: Phn nh s d ca TK sau mi nghip v kinh t pht sinh (nu d Bn C)

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V d 2.5: S CI Tn TK: Tin mt Ngy thng (1) Khon mc (2) SDK 2005 01/03 02/03 Page 1 5,000 18,000 Page 1 2,000 Tham chiu (3) Pht sinh N (4) Pht sinh C (5) S hiu TK: 111 S d N (6) 15,000 13,000 C (7)

V d 2.6: Cc nghip v kinh t pht sinh trong thng 1/200X ca t chc qung co Jones Murphy. Ngy 1.1: Jones Murphy u t $10,000 bt u hot ng Ngy 2.1: Thu mt vn phng tr trc hai thng tin thu $800 Ngy 3.1: t mua vt dng m thut $1,800 v vt dng vn phng $800 Ngy 4.1: Mua thit b m thut tr tin $4,200 Ngy 5.1: Mua thit b vn phng gi $3,000 tr $1,500 cn n ngi bn $1,500. Ngy 6.1: Mua chu vt dng m thut $1,800 v vt dng vn phng &800 Ngy 8.1: Tr $480 cho chi ph bo him 1 nm, c hiu lc t thng 1 Ngy 9.1 Tr $1,000 trong tng s n v vt dng mua chu Ngy 10.1 Thc hin mt dch v qung co cho khch hng hon thnh, nhn c tin cng $1,400 Ngy 12.1 Tr lng 2 tun cho th k $600 Ngy 15.1 Nhn trc $1,000 tin cng v mt dch v m thut s thc hin cho khch hng Ngy 19.1 Hon thnh mt dch v qung co cho khch hng lp ho n $2,800 nhng cha thu c tin. Ngy 25.1 Jones Murphy rt $1.400 t t chc chi tiu cho c nhn. Ngy 26.1 Tr lng 2 tun cho th k $600 Ngy 29.1 Nhn v thanh ton ho n tin ch $100 Ngy 30.1 Nhn nhng cha thanh ton ho n in thoi $70

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Yu cu: Phn nh cc nghip v trn vo s nht k chung, sau chuyn vo s ci ca tng ti khon c lin quan 2.3.5 Bt ton iu chnh trong k ton M Vo cui k k ton, trc khi lp cc bo co k ton v xc nh kt qu kinh doanh, k ton thc hin cc bt ton iu chnh nhm xc nh ng doanh thu v chi ph pht sinh trong k t tnh ton c cc ch tiu kt qu chnh xc. Cc bt ton iu chnh ch yu trong k ton M bao gm: a) iu chnh cc khon chi ph tr trc Khi chi tin tr trc chi ph cho nhiu k (v d nh: Chi ph thu nh, chi ph qung co, chi ph bo him) th hnh thnh mt khon mc thuc ti sn c tn goi l chi ph tr trc. Ti sn ny s tiu hao dn cho n ht thng qua nghip v phn b tng phn gi tr vo tng k k ton cho n ht. Khi ti sn ny c tiu hao, gi tr ca n s tr thnh mt khon mc chi ph thuc k tin hnh phn b. Bt ton iu chnh chi ph tr trc nh sau: N TK Chi ph C TK Chi ph tr trc b) iu chnh chi ph phi tr Chi ph phi tr l chi ph m nh cung cp, nh thu thc hin cho doanh nghip nhng v bn cung cp cha tnh ton chnh xc hoc cha gi ha n yu cu doanh nghip thanh ton. Do chi ph ny pht sinh nhng cha ghi vo s k ton. Bt ton iu chnh nh sau: N TK Chi ph C TK Chi ph phi tr c) iu chnh chi ph khu hao ti sn c nh N TK Chi ph khu hao TSC C TK Khu hao ly k TSC d) iu chnh doanh thu c tr trc cho nhiu k Doanh thu tr trc l khon tin m doanh nghip nhn c trc khi giao hng hoc thc hin dch v cho khch hng, l mt khon n phi tr tng ng vi ngha v phi giao hng hoc thc hin dch v cho khch hng tr trc cho doanh nghip. Bt ton iu chnh nh sau: N TK Doanh thu tr trc C TK Doanh thu

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e) iu chnh doanh thu phi thu Vo cui k k ton, mt s khon doanh thu pht sinh nhng cha c ghi chp, l doanh thu ca hng ha giao hoc dch v thc hin cho khch hng nhng k ton cha ghi s v cha c bng chng xc thc (cha thu tin hoc cha lp ha n). Cc khon thu ny cn phi tnh trc vo doanh thu trong k k ton. Bt ton iu chnh doanh thu phi thu nh sau: N TK Doanh thu phi thu C TK Doanh thu f) iu chnh Thng phiu phi thu v Thng phiu phi tr Nghip v iu chnh thng phiu s c trnh by k trong phn IV ca chng 2 ny. V d 2.7: Cui thng, ngy 31.1, t chc qung co Jones Murphy thc hin cc nghip v iu chnh sau: (a) Phn b chi ph thu nh cho thng ny (b) Phn b chi ph bo him cho thng ny (c) Vt dng M thut kim k cn tn cui thng l $1,300 (d) Vt dng vn phng kim k cn tn cui thng l $600 (e) Trch khu hao thit b m thut cho thng ny, bit rng thi gian s dng l 5 nm v c khu hao u (f) Trch khu hao thit b vn phng cho thng ny, bit rng thi gian s dng l 5 nm v c khu hao u (g) Dch v m thut nhn ngy 15 thc hin c 40% khi lng (h) T chc qung co Jones Murphy ng thc hin mt lot qung co v qung co u tin c thc hin trong ngy 31.1 v tr gi doanh thu phi thu l $200. (i) Tnh lng phi tr thm cho nhn vin n cui thng ny l $180 Yu cu: Lp cc bt ton iu chnh v phn nh vo s k ton. 2.3.6 Bng cn i th v bng k ton nhp a. Bng cn i th: V mi nghip v kinh t pht sinh u c cn bng bn n v c trong bng cn i, tng bt ton bn n phi bng tng bt ton bn c. Vo cui k k ton, chng tn dng kim tra s cn i ny bng cch k bng hai ct gi l bng kt ton kim tra, dng so snh tng s d bn n v tng s d bn c. Th tc nh sau: 1) lit k tn ti khon theo th t 2) ghi chp s d ca mi ti khon, vo s d n bn ct tri, s d c bn ct phi. (Lu : cc ti khon ti sn v chi ph c ghi bn n th hin tng v thng c s d n. Ti khon cc khon n phi tr, vn v thu c ghi bn c th hin tng thng c s d c.)

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3) cng tng ct v ghi tng s. 4) so snh tng s hai ct. Nu tt c cc tng s u n khp, bng cn i th c cn bng, th hin n v c c n khp cho hng trm hoc hng ngn nghip v kinh t pht sinh c chuyn vo s ci. Trong khi bng cn i th a ra bng chng ng n v s lng trong vic ghi chp, n khng a ra c bng chng v qun l. Kt cu ca bng cn i th nh sau: TRIAL BALANCE For the Month ended

Order

Account title

Debit

Credit

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b. Bng k ton nhp Bng k ton nhp (cn gi l bng tnh) l mt bng c chia ct, thng dng cho qu trnh k ton th cng gip cho vic lp cc bo co ti chnh vo cui k k ton. Bng k ton nhp l cn c quan trng lp bng cn i k ton v bo co thu nhp. Kt cu ca bng k ton nhp bao gm cc ct sau: + Tn ti khon + S d cha iu chnh + Bt ton iu chnh + S d iu chnh + Bo co thu nhp + Bng cn i k ton Cc ct s liu u bao gm 2 ct N v C Phng php lp bng k ton nhp nh sau: Ct s d cha iu chnh dng lit k tt c s d tng hp cui k ca cc ti khon trc khi cc bt ton iu chnh c lp v ghi vo s ci ti khon. Ct bt ton iu chnh dng phn nh cc bt ton iu chnh m doanh nghip thc hin vo cui k k ton. Cc bt ton iu chnh c nhp vo tng dng ca ti khon thch hp trong ct iu chnh N v C. i vi cc TK cha c tn trong phn s d cha iu chnh th m thm cc ti khon ny bn di phn tip theo trong ct tn ti khon. Ct s d iu chnh dng phn nh s d cui k ca cc TK sau khi iu chnh. S liu ct ny c xc nh bng cch ly s d trc iu chnh cng hoc tr trong cng 1 ti khon (trn cng mt hng). i vi nhng ti khon khng b iu chnh th s d sau iu chnh bng s d trc iu chnh. Ct bo co thu nhp l ct dng tp hp cc ti khon doanh thu v chi ph dng xc nh kt qu kinh doanh. Chi ph bn N ca ct s d sau iu chnh th a sang bn n ca ct bo co thu nhp, tng t nh vy, doanh thu bn C th a sang bn C. m bo cn i gia bn N v bn C trn ct bo co thu nhp th phn chnh lch gia doanh thu v chi ph s ghi thm cho mt ti khon c tn gi l kt qu kinh doanh (hay li nhun thun). Lu : Nu doanh thu ln hn chi ph (c li) th phn chnh lch c ghi bn N ca TK kt qu kinh doanh v ngc li. Ct bng cn i k ton dng tp hp s d sau iu chnh ca cc TK ti sn, n phi tr v vn ch s hu (loi 1,2,3) theo ng bn N v Bn C (Lu : S d ca TK Kt qu kinh doanh cng c a sang ct bng cn i k ton, tuy nhin phi o li t bn N ( ct Bo co thu nhp) sang bn C ( ct bng cn i k ton) Tt cc cc ct s liu trn bng k ton nhp phi m bo tnh cn i gia bn N v bn C. Bng cn i k ton c dng nh sau

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WORK SHEET For the Month Ended......................, 200X Account Name Trial Balance Adjustment Trial Balance Income Statement Balance Sheet

Adjustment

Total Bng k ton nhp c tc dng t chc cc cng vic k ton c th nh sau: + Bng k s d tng hp c th c phn nh trc tip trn bng tnh, nh vy c th khng cn thit phn lp mt bng s d tng hp ring. + Cc s liu iu chnh c xc nh v phn nh trn bng tnh trnh by nh hng ca n n cc ti khon. + Cc ti khon phn nh trong 2 loi bo co ti chnh c th c trnh by theo cc nhm ct ring. + Thu nhp thun (thc li) c tnh ton xc nh ngay trn bng tnh ng thi c th thy c nh hng ca n n cc ch tiu khc. 2.3.7 Cc bo co k ton ti chnh. Bo co ti chnh l phng tin ca k ton cung cp thng tin tnh hnh ti chnh, kt qu kinh doanh v nhng thay i v tnh hnh ti chnh ca doanh nghip cho ngi s dng. H thng bo co ti chnh ca doanh nghip c lp ra nhm mc ch: + Tng hp v trnh by mt cch tng qut, ton din tnh hnh ti sn, cng n, vn, tnh hnh v kt qu hot ng kinh doanh ca doanh nghip trong 1 k k ton. + Cung cp cc thng tin kinh t ti chnh ch yu cho vic nh gi tnh hnh v kt qu hot ng ca doanh nghip, nh gi thc trng ti chnh ca doanh nghip trong k hot ng qua v d on cho tng lai.

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+ Da vo thng tin ca cc bo co ti chnh ra cc quyt nh v qun l, iu hnh hot ng sn xut kinh doanh v cc quyt nh ti chnh, quyt nh u t vo doanh nghip ca cc i tng khc nhau. H thng bo co k ton ti chnh ca k ton M bao gm 4 loi bo co ti chnh quan trng sau: + + + + Bng cn i k ton Bo co thu nhp Bo co vn ch s hu Bo co ngn lu JONES MURPHY ADVERTISING AGENCY INCOME STATEMENT For the Month Ended January 31, 200X Revenues Advertising Fees Earned Art Fees Earned Total Revenues Expenses Office Wage Expenses Utility Expenses Telephone Expenses Rent Expenses Insurance Expenses Art Supplies Expenses Office Supplies Expenses Depreciation Expenses, Art Equipment Depreciation Expenses, Office Equipment Total Expenses Net Income $2,810 $1,990 $500 $200 $70 $50 $400 $40 $1,380 $100 $70 $4,800 $4,400 $400

V d 2.8:

63

JONES MURPHY ADVERTISING AGENCY STATEMENT OF OWNERS EQUITY For the Month Ended January 31, 200X Jones Murphy, Capital, Jan1, 200X Add: Investment by J.Murphy Net Income Subtotal Less: Withdrawals J. Murphy, Capital, Jan 31, 200X $10,000 $1,990 $11,990 $1,400 $10,590 $0

JONES MURPHY ADVERTISING AGENCY BALANCE SHEET For the Month Ended January 31, 200X Assets Cash Accounts Receivable Fees Receivable Art Supplies Office Supplies Prepaid Rent Prepaid Insurance Art Equipment Less: accumulated Depreciation Office Equipment Less accumulated Depreciation Total Assets Liabilities Accounts Payable Unearned Art Fees Wages Payable Total Liabilities Owners Equity Jones Murphy, Capital, Total Liabilities and Owners Equity 10,590 14,540 $3,170 $600 $180 $3,950 $4,200 $70 $3,000 $50 $2,950 $14,540 $4,130 $1,720 $2,800 $200 $1,300 $600 $400 $440

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2.4 K TON MT S NGHIP V TRONG K TON M 2.4.1 K ton qu tin mt lt vt (Petty Cash Fund) Trong qu trnh kim sot chi tin mt, nguyn tc c bn l tt c cc khon chi tin mt u phi c thc hin bng sc. Tuy nhin, c mt s khon chi tiu nh nn vic chi tiu bng sc khng thch hp, nh mua cc vt dng n, dng vn phng, tem, bo Nu tt c cc khon chi ny u s dng sc th s lm mt thi gian v lng ph. khi phi vit sc cho nhng khon chi tiu nh l, doanh nghip s lp mt qu tin mt lt vt. lp qu, phi c tnh tng s tin s chi tiu lt vt s c dng trong mt khon thi gian, thng khng qu mt thng. Sau , mt tm sc s c k vi s tin tng ng hoc nhiu hn mt cht. Sc ny c chuyn thnh tin mt v giao cho mt ngi qun l. Khi lp qu tin mt th lp bt ton: N TK Qu tin mt lt vt C TK Tin Khi chi tiu t qu tin mt lt vt, ngi qun l qu phi lp mt chng t ghi r ngy, thng chi, s tin chi, ni dung chi v c ch k ca ngi chi v ngi nhn. Chng t ny c vo hp cng vi s tin qu cn li. Ngi qun l qu cng c th lp mt s ring theo di cc khon chi lt vt theo tng loi chi ph (tng ng vi mc ch chi tiu). Khi qu cn t tin cn phi c b sung chi tiu th ngi qun l phi lp mt bng tng hp gi cho th qu cng ty nhn tip mt sc b sung vo qu tin mt lt vt. Bt ton b sung qu tin mt lt vt cng tng t nh bt ton lp qu. Cui thng, ngi qun l qu tin mt lt vt cn phi tng hp cc chi ph pht sinh chi bng qu tin mt lt theo tng loi chi ph tng ng vi mc ch chi tiu ghi mt ln vo s nht k chung, sau phn nh vo s ci ca cc ti khon c lin quan. N TK Chi ph vn phng phm N TK Chi ph bn hng N TK C TK Qu tin mt lt vt. V d 2.9: Cng ty A c cc nghip v kinh t pht sinh lin quan n qu tp ph trong thng 2/2005 nh sau: 01/02 Sec s S.2341 c gi tr $2.000 thnh lp qu tp ph. 02/02 Mua tem th $51 (P.32) cho vn phng 03/02 Tr tin mua vn phng phm bt, giy A4 $311 (P.34) 04/02 Ch doanh nghip rt $500 chi tiu c nhn (P.35) 05/02 Tr $140 cho nhn vin sa my vi tnh vn phng (P.36) 06/02 Tr chi ph vn chuyn cho nh cung cp $94 (P.37) 07/02 Thay lp xe ti $41 (P.38)

65

08/02 Tr tin in thoi thng 1 l $337 (P.39) 09/02 Tr tin qung co trn bo $107 (P.40) 10/02 Sc s 2421 b sung thm $1000 vo qu tp ph. Yu cu: Lp cc bt ton v phn nh vo s k ton qu tp ph di y. S QU TP PH Thng 2/2005 Ngy Chng t Din gii S tin Chi ph vn phng phm Chi ph vn chuyn Chi ph khc Ti khon s tin

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2.4.2 K ton iu chnh s d tin gi ngn hng Trong thc t, s d tin gi ngn hng trong s k ton ca doanh nghip v s k ton ca ngn hng c th chnh lch nhau. Do vy, t nht mi thng 1 ln, ngn hng gi cho cc doanh nghip c ti khon tin gi trong ngn hng mt bn bo co hot ng ca ti khon tin gi ngn hng ca doanh nghip trong thng . Mi ngn hng c th c mu bo co khc nhau, tuy nhin bo co ca ngn hng v tnh hnh Ti khon tin gi ca doanh nghip trong ngn hng bao gm nhng ni dung c bn sau: + S d ca ti khon Tin gi ngn hng vo ngy u thng + tin gi v cc khon tin khc c cng vo trong thng + Sc v cc khon tin c rt ra trong thng. + s d ca ti khon vo ngy cui thng theo cc s sch ca ngn hng. Ngn hng thng gi bo co ny cho doanh nghip hng thng. Ngoi ra, ngn hng c th tr vo ti khon Tin gi ngn hng ca doanh nghip cc khon nh ph dch v v ngn hng ph. Ngn hng s bo c cho bn gi tin bit mi khi tr tin vi mt th bo N. Khon cng thm khc c th l tin li pht sinh ra t s tin gi hoc khon tin gi cha c ghi s. Thng thng s d trn bo co ngn hng khng khp ng vi s d trn s sch k ton ca doanh nghip. chng minh tnh chnh xc ca s liu gia ngn hng v doanh nghip th cn phi lp Bng iu chnh tin gi (Bank Reconciliation) Cc nguyn nhn dn n s chnh lch gia bo co ca doanh nghip v ca ngn hng. + Sc ang cn lu hnh (Outstanding Checks): Sc c bn gi k v tr khi s sch ca bn gi, gi cho bn c chi tr, nhng ngi nhn sc cha n ngn hng nhn tin. + Tin gi cha c ghi s (Unrecorded deposits): Cng ty c thi quen gi tin vo cui mi ngy, sau khi ngn hng kho s. s tin ny s c ghi s vo ngy hm sau. Do nu doanh nghip gi vo ngy cui cng ca thng th s tin gi s khng c phn nh trn bo co ca ngn hng trong thng . + Doanh nghip b ngn hng pht v vic s dng sc v tr ph dch v ngn hng hng thng, gi cng vi bo co ngn hng doanh nghip cha bit nn cha ghi s hoc do nhm ln t pha ngn hng Cc bc iu chnh trn s d tin gi ngn hng: B1: So snh s d cui k gia ti khon tin gi ngn hng ti doanh nghip v th bo ca ngn hng B2: Cng thm hay tr i trong th bo ca ngn hng nhng khon tin xut hin trong s k ton tin gi ngn hng ca doanh nghip nhng khng c trong th bo ca ngn hng. B3: Cng thm hay tr i trn s k ton tin gi ngn hng ca doanh nghip nhng khon tin xut hin trong th bo ca ngn hng nhng khng c trong s k ton ca doanh nghip.

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B4: Tnh s d tin gi trong s ci tin gi ngn hng v trong th bo ca ngn hng sau khi iu chnh B5: Tin hnh ghi iu chnh s k ton ca doanh nghip. B6: Gi thng bo cho ngn hng. V d 2.10: hy iu chnh s d tin gi ngn hng ca mt doanh nghip vo ngy 30/3/2006 da vo nhng thng tin sau: + + + + + + + + S d tin gi ngn hng ca doanh nghip l: $1,840 S d tin gi ngn hng ca doanh nghip trn th bo ca ngn hng l: $2,420 S tin gi ang trn ng i l : $150 Sc ang lu hnh s 650 l: $300 Sc ang lu hnh s 645 l : $240 Li tin gi ngn hng l : $408 Chi ph dch v ngn hng: $18 Sec NSF: $700

Yu cu: hy thc hin iu chnh s d tin gi ngn hng trn s ci ti khon ca doanh nghip v trn th bo ca ngn hng xc nh c s tin gi ngn hng thc t ca doanh nghip. 2.4.3 K ton thng phiu a. Khi nim Thng phiu: Trong qu trnh trao i, mua bn hng ha, ngi mua hng c th thanh ton cho gi bn theo nhiu phng thc, v d nh c th thanh ton ngay ti thi im mua hng hoc c th tr tin sau. Trong mt s trng hp khi khch hng mua hng v ha hn s tr tin sau, lm bng chng chc chn cho ngha v thanh ton th ngi mua s vit giy hn tr tin cho ngi bn. Giy hn tr tin c xem l mt thng phiu khi n m bo cc yu t sau y: + Ngy thng nm pht hnh + S tin n gc (gi tr hng ha c bn hoc dch v c cung cp) + Bn pht hnh + Bn hng li + Ngy thanh ton tin (hoc thi hn n) + Li sut (gi l li sut thng phiu, thng l nm)

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V d 2.11: Promissory note $20,000.00 Amount Aug.06,2005 Date

For value received, I promise to pay to the order of California Office Products Company, California. Twenty thousand and no/100--------------------------Dollars On Plus interest at the annual rate of 15% LOUISE KANS

Chng t ca khon phi thu thng l Ha n bn hng, cn chng t ca thng phiu phi thu l giy hn tr tin c vit tay. Thng phiu phi thu l mt thut ng dng ch phiu hn tr tin, l li ha tr n v iu kin khi c yu cu ti mt thi im tr n trong tng lai vi mt s tin c xc nh trc. Thng thng, doanh nghip a chung phiu hn tr tin hn v n c th chuyn thnh tin mt trc thi hn thanh ton bng cch bn thng phiu cho ngn hng. Mt khc n mang tnh php l cao hn v c tha nhn bng ch vit tay ca ngi n v khon n v s tin n. b. Cch xc nh thi hn n v tin li thng phiu. Trong mt s thng phiu, cn c vo thi im pht hnh v thi im thanh ton m thi hn n c xc nh nh sau: 1) Ly tng s ngy trong thng m thng phiu c lp tr cho ngy lp thng phiu 2) Cng s ngy ca cc thng y m thng phiu cn liu lc 3) Cng s ngy ca thng m thng phiu n hn Tin li ca thng phiu c tnh theo cng thc sau: Tin li Tp = Tin n gc x Li sut x Thi hn n (ngy) 360 ngy

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c. Phng php hch ton thng phiu c1. K ton thng phiu phi thu (Notes Receivable) Khi ch n nhn thng phiu N TK Thng phiu phi thu C TK Doanh thu Khi thng phiu n hn thanh ton Nu con n thanh ton y tin cho ch n th ch n phn nh N TK Tin C TK Thng phiu phi thu C TK Thu nhp t li thng phiu Nu con n cha thanh ton tin cho ch n th ch n phn nh N TK Cc khon phi thu C TK Thng phiu phi thu C TK Thu nhp t li thng phiu Nu con n thanh ton tin nhng cha th ch n phn nh nh sau: N TK Tin N TK Cc khon phi thu C TK Thng phiu phi thu C TK Thu nhp t li thng phiu Khi thi gian c hiu lc ca thng phiu tri di qua nhiu nm khc nhau th cui mi nm k ton phi tin hnh iu chnh thu nhp li thng phiu ca mi nm N TK Li phi thu ca thng phiu C TK Thu nhp t li thng phiu c2. K ton thng phiu tr (Payable Notes) Khi con n pht hnh thng phiu phi tr N TK Hng ho C TK Thng phiu phi tr Khi thng phiu n hn thanh ton Nu con n thanh ton y tin cho ch n th con n phn nh N TK Thng phiu phi tr N TK Chi ph li thng phiu

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C TK Tin Nu con n cha thanh ton tin cho ch n th con n phn nh N TK Thng phiu phi tr N TK Chi ph li thng phiu C TK Cc khon phi tr V d 2.12: C mt thng phiu vi ni dung nh sau: For value received, I promise to pay to the order of Heights Pharmacy Company, Queensland ten thousand Dollars ($10,000.00) plus interest at the annual rate of 15% after ninety days 1. Xc nh ngy n hn thanh ton ca thng phiu trn 2. Xc nh tng s tin m Brown phi thanh ton cho cng ty Heights Pharmacy khi n hn thanh ton 3. Nu bn l k ton ca Cng ty Heights Pharmacy, bn s hch ton thng phiu trn nh th no ti cc thi im: nhn thng phiu v thng phiu n hn (gi s Brown tr tin) 4. Nu bn l Brown, bn s hch ton thng phiu trn nh th no ti cc thi im: lp thng phiu v thng phiu n hn (gi s Brown tr tin) . c3. K ton nghip v chit khu thng phiu Thng phiu phi thu l ti sn ca ch n (bn th hng) nn ch n c th bn thng phiu ny cho bn th 3 (ngn hng, cc cng ty ti chnh hoc cng ty khc). Vic bn thng phiu phi thu trc thi hn thanh ton c gi l chit khu thng phiu (discounting a note receivable) Khi chit khu thng phiu, bn chit khu thng phiu phi tr cho bn mua mt s tin gi l tin li chit khu c tnh theo t l chit khu (discount rate) V d 2.13: C mt thng phiu vi ni dung nh sau: For value received, I promise to pay to the order of General Electric Company, Sydney five thousand Dollars ($10,000.00) plus interest at the annual rate of 10% after one hundred and ten days 1. Xc nh ngy n hn ca thng phiu trn 2. Xc nh tng s tin m Brown phi thanh ton cho cng ty General Electric khi n hn thanh ton 3. Nu bn l k ton ca Cng ty General Electric , bn s hch ton thng phiu trn nh th no ti cc thi im: nhn thng phiu, 31/12/2005 v thng phiu n hn (gi s Brown tr tin) 4. Nu bn l Brown, bn s hch ton thng phiu trn nh th no ti cc thi im: lp thng phiu, 31/12/2005 v thng phiu n hn (gi s Brown tr tin)

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5. Gi s ngy 25/1/2006 Cng ty G.E chit khu thng phiu ny cho ngn hng vi li sut chit khu l 20% 6. Gi s ngy 25/1/2006 Cng ty G.E chit khu thng phiu ny cho ngn hng vi li sut chit khu l 35%

BI TP
BI 2.1 Nhng d kin tm tt v ti chnh ca Cng ty bng nhc Rag Time vo thng 10 c trnh by di dng nghip v kinh t pht sinh. (1) Bt u hot ng, k qu $22,000 trong ti khon ngn hng kinh doanh. (2) Mua thit b m nhc $10,000, thanh ton bng tin mt $4,000, s cn li n ngi bn (3) Mua vt dng bng tin mt $500 (4) Thu tin mt do hot ng m nhc $3,000 (5) Tr lng trong thng $1,200 (6) Thanh ton chi ph chung $600 (7) Tr n $1,000 (8) Vt dng tn kho cui thng l $200 Ghi chp cc nghip v kinh t pht sinh theo bng cn i di y: NV KT (1) (2) S d (3) S d (4) S d (5) S d (6) S d (7) S d (8) S d Ti sn c Tin mt Vt dng Thit b Cc khon n phi tr Vn CTy bng nhc Rag Time

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BI 2.2 Robert Lawn va tt nghip trng Lut v bt u hot ng. Di y l nghip v kinh t pht sinh trong thng u tin ca anh ta. Jan. 1. Bt u hot ng bng cch u t $5,000 tin mt v t ai tr gi $4,500 4. Mua n $750 vt dng 9. Thanh ton tin thu nh trong thng $300 15. Thu $1,100 17. Tr lng trong thng $900 21. Mua dng c thit b in bng tin mt $1,000 24. Tr n $500 27. Rt vn ch nhn $500 29. Ci to mt bng, tr bng tin mt $1,500 31. Vt dng tn kho $400. Ghi chp cc nghip v kinh t pht sinh v cho ra s d theo bng di y. NV KT Jan.1 Jan.4 S d Jan.9 S d Jan.15 S d Jan.17 S d Jan.21 S d Jan.24 S d Jan.27 S d Jan.29 S d Jan.31 S d Ti sn c Tin mt Vt dng Thit b t ai = Cc khon n phi tr Vn

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BI 2.3 S liu tm tt di y ca tim git Ellery. Hy din t tng nghip v kinh t pht sinh da vo bng s liu N phi tr

NV KT (1) (2) (3) (4) (5) (6) (7) (8)

Ti sn c Tin mt $8,000 -$3,000 -$2,000 +$9,000 -$1,200 -$2,000 -$7,000 -$1,000 $2,800 $5,000 $14,000 Vt dng $4,000 +$3,000 +$9,000 My mc $5,000

Vn

$17,000

+$7,000 +$9,000 -$1,200 -$2,000 -$s7,000 -$1,000 $21,000 (rt vn) (thu git i) (chi lng) (chi vt dng)

BI 2.4 Thng tin v tnh hnh ti chnh ca B.Glatt th mc trong thng 12 c trnh by nh sau: (1) Bt u hot ng, u t tin mt $14,000, dng c thit b tr gi $6,500 (2) Mua n thm dng c thit b $2,000 (3) Mua vt dng $600 bng tin mt (4) Tr n $500 (5) Doanh thu trong thng bng tin mt$2,400 (6) Tr lng gip vic bn thi gian $300 (7) Thanh ton chi ph chung bng tin mt $400 (8) Tr ht s tin n cn li v dng c thit b. (9) Rt vn ch nhn $700 (10) Gi tr vt dng trong thng $450 Hy in vo mi nghip v kinh t pht sinh theo mu di y.

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NV KT (1) (2) S d (3) S d (4) S d (5) S d (6) S d (7) S d (8) S d (9) S d (10) S d

Ti sn c Tin mt Vt dng Thit b

Cc khon n phi tr

Vn

BI 2.5 ng Boyd iu hnh Cng ty Boyd Taxi. S d cc ti khon vo 1/7 nm nay nh sau: Tin mt $6,400, vt dng $800, xe hi $4,500, cc khon phi tr $2,000, vn $9,700. Cc nghip v ca x nghip trong thng 7 nh sau: (1) Tr n cho ch n ht s d cn li k trc. (2) Thu tin mt trong thng $8,200 (3) Tr lng trong thng $1,900 (4) Tr tin qung co $200 (5) Mua thm xe taxi $5,000, tr tin mt na, cn n mt na. (6) Thanh ton tin bo tr xe c $425 (7) Bn vt dng $100 theo gi vn (8) Rt vn ch nhn $800 (9) Vt dng tn kho vo cui thng l $350

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in vo mi nghip v kinh t pht sinh theo mu di y: NV KT S d (1) S d (2) S d (3) S d (4) S d (5) S d (6) S d (7) S d (8) S d (9) S d BI 2.6 Royal Copying Service bt u hot ng trong thng 7, c cc nghip v kinh t pht sinh nh sau: 1) Ch nhn Linda Friedman u t $5,000 2) Tr $450 tin thu nh trong thng. 3) Mua my photocopy $2,500 thanh ton tin 4) Thu $890 tin cng photocopy 5) Lp ho n tnh tin cng photocopy cho khch hng $680 6) Mua giy v tip liu khc cho my photocopy tr tin $190 7) Tr $280 tin lng cho nhn vin. 8) Mua thm $140 tip liu cho my photocopy cha tr tin. 9) Khch hng nghip v 5 tr $300 Ti sn c Tin mt $6,400 Vt dng $800 Xe c $4,500 = Cc khon n phi tr $2,000 Vn $9,700

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10) Thanh ton ho n tin ch $90 11) Tr bt $70 tin n mua chu vt liu nghip v 8 12) Ch nhn rt $700 cho vic chi tiu c nhn. Yu cu: (a) Sp xp cc khon mc Ti tn, N phi tr, Vn ch s hu trong phng trnh k ton: Tin (Cash), Khon phi thu (Accounts Receivable), Vt liu (Supplies), My photocopy (Copier), Khon phi tr (Accounts Payable), Vn ca L.Freidman, Capital). (b) Trnh by bng cch cng thm hoc tr bt v gi tr th hin nh hng ca cc nghip v kinh t pht sinh n cc khon mc thuc phng trnh k ton, tnh s d mi ca cc khon mc sau mi nghip v, xc nh loi nghip v nh hng n khon mc vn ch s hu. (c) Lp bo co ti chnh. BI 2.7Cn c vo s liu trong bng sau ti mt doanh nghip A thc hin cc yu cu: Ti sn Ngy 01.01.98 Nga 31.12.98 $160,000 $200,000 N phi tr $100,000 $122,000

Yu cu: Xc nh li tc kinh doanh trong nm bit rng: 1. Ch doanh nghip khng u t thm vn cng khng rt vn trong nm 2. Ch doanh nghip u t thm $50,000 v cng rt vn $20,000 trong nm BI 2.8 Cn c vo cc d liu sau y, hy lp cc bo co ti chnh (Bo co li tc, Bo co vn ch s hu, Bng cn i k ton, Bo co lu chuyn tin t) vo ngy 31.03.99 ca dch v t vn ABC do ng David lm ch s hu. S d ca cc ti khon ngy 31.03.99 Tin Cc khon phi thu Vt dng Chi ph lng Chi ph vt dng Chi ph tin ch $17,400 $2,400 $2,000 $4,600 $2,000 $1,200 Nh xng Thit b vn phng Cc khon phi tr Doanh thu t vn Rt vn, David $102,000 $20,000 $35,600 $5,800 $6,400

Trong thng 3, ng David u t thm $32,000, s d ca ti khon David vn vo ngy 01.03.99 l $74,600 BI 2.9 Peter Young m mt trng o to tin hc vn phng PEY, trong thng u tin hot ng phat sinh cc nghip v kinh t nh sau: Thng 3 Ngy 1, bt u hot ng Peter Young chuyn vo ti khon ngn hng mang tn Trng PEY $20,000 t ti khon c nhn ca mnh. Ngy 2, mua chu 10 my vi tnh tr gi $5,000

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Ngy 4, mua mt s vt dng vn phng tr gi $1,000 bng tin Ngy 5, tr tin thu nh 1 nm $1,200, hp ng c hiu lc t 1.3.99 Ngy 8, tuyn 3 nhn vin lm vic tin cng $100/thng/nhn vin Ngy 7, nhn n xin hc ca 12 hc vin theo kho hc tin hc vn phng cp tc 15 ngy. S ln ho n hc ph gi cc hc vin, $50/hc vin, vo ngy nhp hc Ngy 10, thanh ton tin cng qung co $30 Ngy 15, ln ho n cho cc hc vin ng k ngy 7 tr gi $600. Ngy 22, tr khon n mua my vi tnh ngy 2 Ngy 25, nhn tin thanh ton hc ph ca cc hc vin Ngy 30, thanh ton tin lng nhn vin thng 3. Yu cu: (a) Ghi nhn cc nghip v kinh t pht sinh vo s nht k chung. (b) Thit lp h thng ti khon ca trng PEY. (c) Phn nh cc nghip v vo ti khon ch T (d) Lp bng cn i th. BI 2.10 Delta Security Service cung cp nhn vin bo v cho khch hng. Bng cn i th ca t chc vo cui thng 4: T chc Dellta Security Service Bng cn i th Ngy 30 thng 4 nm 199X 111 Cash - Tin 113 Accounts Receivable - Cc khon phi thu 115 Supplies - Vt liu 116 Prepaid Insurance - Bo him tr trc 141 Equipment - Thit b 211 Accounts Payable - Cc khon phi tr 311 Dennis Kinsella, Capital - Vn ca Dennis Kinsella 312 Dennis Kinsella, Withdrawals - Rt vn ca Dennis Kinsella 411 Security Service Revenue - Doanh thu dch v bo v 512 Wages Expense - Chi ph lng 513 Rent Expense - Chi ph thu 514 Utility Expense - Chi ph tin ch Total Trong thng 5, Delta thc hin cc nghip v kinh t sau: $16,000 $3,200 $1,600 $54,460 $54,460 $2,000 $28,000 $13,300 $9,400 $560 $600 $7,800 $5,300 $21,160

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Ngy 1, khch hng tr $4,200 tin n t thng trc. Ngy 2, tr n ngi bn $3,100 Ngy 3, mua thm 1 nm bo him, tr tin trc $3,600 Ngy 5, mua chu vt liu $430 Ngy 6, lp ho n tnh tin cng v dch v bo v hon thnh cho khch hng $2,200 6) Ngy 7, tr $800 tin thu nh trong thng. 7) Ngy 9, thu $1,600 tin cng dch v bo v 8) Ngy 14, tr $1,400 tin lng cho nhn vin thc hin nhim v bo v cho khch hng. 9) Ngy 16, t mua mt thit b gi $800 10) Ngy 17, tr $400 cho ho n tin ch trong thng. 11) Ngy 18, nhn v thanh ton tin mua thit b t mua ngy 16. 12) Ngy 19 tr li mt s vt liu mua chu ngy 5 do km phm cht tr gi $120 13) Ngy 24, chi $1,000 cho chi tiu c nhn ca ch s hu 14) Ngy 28, tr $310 khon n vt liu mua chu ngy 5, tr phn tr li ngy 19 15) Ngy 30, lp ho n tnh tin cng v dch v bo v hon thnh cho khch hng $1,800 16) Ngy 31, tr $1,050 tin lng cho nhn vin thc hin bo v cho khch hng. Yu cu: (a) Ghi cc nghip v pht sinh trong thng 5 vo s nht k chung. (b) M cc ti khon trong s ci, ghi s d ngy 30 thng 4 t bng cn i th vo s ci, chuyn cc bt ton nht k vo S ci (c) Lp bng cn i th ngy 31 thng 5 BI 2.11 Vo ngy 31.12.1998, cui nm ti chnh hin hnh, k ton vin pht hin nhng d liu cn thit sau cho cc bt ton iu chnh ti cng ty qung co Yellow Pages. Ti khon vt dng vn phng c s d u k l $2,670, hng mua trong k l $4,867. Kim k cui nm cho thy vt dng tn kho $3,698. Cng ty lm vic 6 ngy 1 tun v vic thanh ton lng cho cng nhn c quy nh l ngy th 7 hng tun (ngy 2.1.1999), mc lng c nh hng tun l $12,440. Mt hp ng doanh thu qung co 1 nm c k vo ngy 1.10.1998 tr gi $3,600, d tnh s ln ho n vo mi 6 thng. D liu v ti sn c nh ti cng ty. Ti khon Nguyn gi Nh xng $240,000 Thit b $48,000 Cc ti sn ny u c mua trc nm ti chnh hin hnh v thi gian s dng c tnh l 12 nm (khng c gi tr thi hi) Ti khon bo him tr trc c din gii:

1) 2) 3) 4) 5)

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S d u k: $960 (s d cn li cha ht hn ca hp ng bo him 1 nm) S pht sinh n: Nga 1.4.1998: $3,840 hp ng bo him mi mt nm Ngy 1.10.1998: $5,472 hp ng bo him 3 nm. Mt thng phiu phi thu tr gi $5,000, k hn 90 ngy, li sut 9%/nm, khch hng k ngy 1.12.1998 Yu cu: Lp cc bt ton iu chnh cho cc d liu trn. BI 2.12 Bng cn i th ca Dch v sa cha t GW nh sau: Dch v sa cha GW Bng cn i th Ngy 31.12.98 Tin Khon phi thu Vt dng Bo him tr trc Thit b Khon phi tr Vn GW Rt vn ca GW Doanh thu Chi ph lng Chi ph thu nh Chi ph qung co Chi ph in nc Tng cng $190 $120 $60 $220 $11,020 $11,260 $4,450 $720 $260 $400 $4,600 $5,350 $4,700 $220 $990

C mt s sai lm c pht hin nh sau: (a) Mua vt dng $200 ghi N ti khon Thit b v c ti khon Tin. (b) Vic thanh ton $960 cho khon mua chu ghi N ti khon Tin v C ti khon Khon phi tr $690 (c) Ti khon Rt vn s d N li ghi bn C ca Bng cn i th. (d) Mt khon rt vn $200 cha c ghi nhn. (e) Chi ph thu nh $120 l tin thu nh ca 2 thng k ton ghi N ti khon chi ph thu nh v C ti khon Tin $120. (f) Chi ph in nc c s d trong s ci l $20

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(g) Mt khon doanh thu $500 thu tin ghi nhm N ti khon Khon phi thu v c ti khon Vn GW. Yu cu: Lp cc bt ton iu chnh sai st v lp bng k ton nhp mi. BI 2.13 Hillcrest Campgrounds cho thu ch cm tri trong cng vin , bng cn i th cui thng 5: Hillcrest Campgrounds Bng cn i th iu chnh Ngy 30 thng 5 nm 200X Tin (Cash) Khon phi thu (Accounts Receivable) Vt liu (Supplies) Bo him tr trc (Prepaid Insurance) t (Land) Nh (Building) Khu hao lu k nh (Accumulated Depreciation, Building) Khon phi tr (Accounts Payable) Lng phi tr (Wages Payable) Vn ca Cynthia Tobin (Cynthia Tobin, Capital) Rt vn ca Cynthia Tobin (Cynthia Tobin, Withdrawals) Doanh thu (Campsite Rentals) Chi ph lng (Wages Expense) Chi ph bo him (Insurance Expense) Chi ph tin ch (Utility Expense) Chi ph vt liu (Supplies Expense) Chi ph khu hao nh (Depreciation Expense, Building) $11,925 $1,892 $900 $660 $3,000 $103,685 Yu cu: 1. Lp bo co thu nhp, bo co vn ch s hu, bng cn i k ton. 2. Ghi cc bt ton kho s v bt ton o. BI 2.14 Jose Vargas thnh lp Vargas Excutive Search Service vo ngy 1 thng 7. Sau 6 thng hot ng vo ngy 31 thng 12, bng cn i th ca Vargas Excutive Search Service. Vargas Excutive Search Service $103,685 $18,000 $44,100 $2,040 $3,660 $114 $594 $15,000 $45,900 $10,500 $1,725 $825 $46,535

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Bng cn i th Ngy 30 thng 12 nm 200X Tin (Cash) Tin thu nh tr trc (Prepaid Rent) Vt dng vn phng (Office Supplies) Thit b vn phng (Office Equipment) Khon phi tra (Accounts Payable) ng trc ca khch hng (Unearned Revenue) Vn ca Jose Vargas (Jose Vargas, Capital) Rt vn ca Jose Vargas (Jose Vargas, Withdrawals) Doanh thu (Search Revenue) Chi ph in thoi v tin ch (Telephone and Utility Expense) Chi ph lng (Wages Expense) 1,260 9,000 25,136 25,136 7,200 10,140 1,713 1,800 413 3,750 3,173 1,823 10,000

Yu cu: 1. Lp bng k ton nhp vi nhng thng tin sau: (a) Tin thu nh tr trc c tr khi t chc bt u hot ng vi thi hn 1 nm. (b) Vt dng vn phng cn tn kho cha s dng $75. (c) Khu hao thit b vn phng trong 6 thng $300 (d) Dch v hon thnh cho khch hng trong s tin khch hng ng trc $863 (e) Dch v hon thnh mt phn trong thng cho khch hng trong s tin khch hng cha lp ho n $270 (f) Tnh n ngy cui k c $188 tin lng phi tr cho nhn vin nhng cha tr do cha n ngy thanh ton. 2. Lp bo co thu nhp, bo co vn ch s hu, bng cn i k ton. 3. Ghi cc bt ton iu chnh, kho s v bt ton o. BI 2.15 Thng 4, C s sa cha t Micheline bt u hot ng, phat sinh cc nghip v nh sau: Ngy 1, ng Guy ch c s chuyn $20,000 vo ti khon c s Micheline bt u hot ng. Ngy 1, tr tin thu nh 3 thng $1,500 Ngy 2, thanh ton hp ng bo him 1 nm $144 Ngy 5, mua chu thit b sa cha ca cng ty Renault $6,000. iu kin thanh ton tr ngay $600, s cn li tr trong vng 5 thng, ln tr u tin l ngy 5 thng 6 nm 1999.

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Ngy 6, tuyn 5 nhn vin vi mc lng $100/thng/1 nhn vin. Hp ng lao ng k kt tin lng c thanh ton vo ngy 5 ca mi thng sau. Ngy 9, mua chu vt t sa cha ca cng ty Renault $1,600. Ngy 12, thu tin cng sa cha $1,500 Ngy 15, thanh ton cho cng ty Renault s tin mua chu vt t sa cha ngy 9. Ngy 16, nhn $900, hp ng bo tr 3 thng (hp ng c hiu lc t ngy 16.04.1999. Ngy 20, chuyn ho n s G001 tin cng sa cha cho khch hng tr gi $700 Ngy 25, ng Guy rt $500 t ti khon c s s dng cho mc ch cc nhn. Ngy 27, khch hng thanh ton ho n G001. Ngy 28 thanh ton tin qung co $240 Ngy 29, nhn ho n tin in, nc thng 04 l $60 Ngy 30, cc chi ph linh tinh chi tin tp hp trong thng l $8. Yu cu: 1) Phn nh cc nghip v vo s nht k chung 2) M cc ti khon sau: Tin (111), khon phi thu (113), tin thu nh tr trc (115), bo him tr trc (117), vt t sa cha (119), thit b sa cha (144), hao mn thit b sa cha (145), khon phi tr (212), doanh thu nhn trc (215), vn Guy (311), rt vn Guy (312), xc nh kt qu (313), doanh thu sa cha (411), doanh thu bo tr (412), chi ph thu nh (511), chi ph in nc (512), chi ph bo him (513), chi ph vt t sa cha (514), chi ph khu hao thit b sa cha. Chuyn cc bt ton t s nht k chung vo s ci ti khon. 3) Lp bng cn i th. 4) Lp bng k ton nhp v thc hin cc bt ton iu chnh trn bng nhp. S dng cc d liu gi sau: (a) iu chnh chi ph thu nh. (b) iu chnh chi ph bo him (c) Thit b sa cha vi thi gian hu dng d kin l 5 nm khng c gi tr ph thi, thc hin phn b chi ph khu hao bng nhau qua cc nm. (d) iu chnh lng nhn vin thng 4.1999 (e) Vt t sa cha kim k tn kho ngy 30.04.1999 l $1.400 (f) Doanh thu hp ng bo tr nhn trc ht hn 1/2 thng. 5) Lp cc bt ton kho s. 6) Lp bng cn i th sau khi kho s. BI 2.16

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TI LIU THAM KHO 1. PTS. Nguyn Vn Thm, PTS.Trn Vn Tho, Th.S L Tun, Th.S Nguyn Th Lc, K ton M. Nh xut bn ti chnh. 1999. 2. Nhm bin dch L Th Minh Chu, Nguyn Trng Nam, L thuyt v thc hnh k ton M. Tp 1 v 2. Trng i hc kinh t TP. HCM. 1993 3. Ch bin: TS. Nguyn Th Minh Phng TS. Nguyn Th ng, Gio trnh k ton quc t. Nh xut bn thng k H Ni 2002 4. TS.Nguyn Th Minh Tm, Gio trnh k ton quc t. Nh xut bn i hc quc gia H Ni. 2004

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