Professional Documents
Culture Documents
K TON M
Mc tiu mn hc
American Accounting
Ni dung mn hc
Chng 1: Mi trng k ton
Chng 2: M hnh k ton cn bn
Chng 3: K ton trong cng ty thng mi
Chng 4: K ton ti sn ngn hn
Chng 5: K ton ti sn di hn
Chng 6: k ton n phi tr
American Accounting
LOGO
CHNG 1
MI TRNG K TON
MC TIU
MC TIU
Cc nguyn tc k ton
c chp nhn rng ri
(GAAP)
nh hng ca cc t
chc ngh nghip k ton
American Accounting
NI DUNG CHNG 1
1
American Accounting
Cash
Liabilities
Records
Financial
American Accounting
Statement
bn trong
doanh nghip
Nh qun l DN:
- H qun tr
- G iu hnh
- G ti chnh
- Ph G
- G k hoch
- G chi nhnh
- G nhn s
-
Thng tin nh k
i tng s
dng thng
tin bn ngoi
doanh nghip
- Ch n
- Nh u t
- Nh cung cp
- Cng on L
- T chc chnh
ph
- C quan thu
-..
American Accounting
Nh vo thng tin
ca k ton
- Quyt nh cn lm g?
- Lm nh th no?
K ton qun tr
Cng ty ang c 1
hp ng bn hng
cho khch hng.
Vy nh qun tr
cn thng tin g
ra quyt nh?
Thng tin k
ton cung cp:
- Hng tn kho
Quyt nh
American Accounting
Nhng ngi bn
ngoi doanh nghip
Hng li ch ti
chnh trc tip
Hng li ch ti
chnh gin tip
American Accounting
Mt nh u t c
ngun vn nhn
ri. Quyt nh nn
cho vay hay u t
vo cng ty no
tm kim li
nhun ?
A?
Cn thng tin k
ton ra quyt nh
Bo co ti chnh ny phi
tun theo cc nguyn tc k
ton c chp nhn rng ri
(GAAP)
K ton ti chnh
B?
American Accounting
CTY
CTY TT
NHN
NHN
-S hu bi 1 c
nhn duy nht
- Chu trch nhim
v hn i vi
khon n
CTY
CTY H
HP
P DANH
DANH
-S hu bi 2
hay nhiu c
nhn
- Chu trch nhim
v hn i vi
khon n
CTY
CTY C
C
PHN
PHN
-DN tch bit v
mt php l vi
ch s hu
-CSH ch chu
ri ro v
phn vn gp
-Cty CP c i
sng v hn
American Accounting
T
H
N
G
C
H
L
U
T
K
T
O
Hoa K
H thng cc nguyn tc k
ton c chp nhn rng
ri (GAAP)
G A AP
American Accounting
Cc th tc
Cc quy c
cn thit
Tt c cc
nguyn
tc
Cc nguyn tc k ton
c chp nhn rng ri
bao gm
American Accounting
K
T chc
kinh doanh k ton
Cc khi nim v
nguyn tc c bn
Nguyn tc Gi gc Hot ng
Lin tc
thc hin
n v
o lng
tin
t
Ph hp
Mc tiu ca Bo co ti chnh
American Accounting
Tnh c th hiu c
Tnh hu ch: thch hp v ng tin cy
C th so snh c v nht qun
Trng yu
Thng tin phi y
Thn trng
Li ch v chi ph
American Accounting
K ton vin
to
m
ki
t
ic
v
TC
BC
nh
h
o
c
n
TC
o
B
ki
B
C
tc k ton c chp
nhn rng ri
a ra quyt nh da
trn BCTC kim ton
Ngi s
dng BCTC
Gim c
Da vo cc nguyn
T chc no
ban hnh cc
nguyn tc
k ton ???
American Accounting
VIT NAM
B ti chnh ban hnh:
Lut k ton, chun mc,
ch , thng t
HOA K
thuc
khu vc
Chnh ph
thuc
khu vc
Chnh ph
thuc
khu vc
t nhn
American Accounting
American Accounting
American Accounting
American Accounting
L mt t chc ngh
nghip ca cc k ton
vin cng chng
American Accounting
LOGO
CHNG 2
M HNH K TON CN BN
Ni dung chng 2
1.
2.
3.
4.
5.
6.
7.
8.
American Accounting
Vn kinh doanh ca DN
Kt cu ca ti sn:
TS gm nhng loi no?
c phn b nh th no
Ngun lc kinh t
Ti sn =
(Asset)
Ngun ti tr
N phi tr + Vn CSH
(Liabilities)
(Owners equity)
/ Vn c phn
(Stockholders equity)
Vn gp + LNGL
(Contributed capital + Retained earnings)
American Accounting
NVKT nh hng n vn ch
Cng ty t nhn v cng ty hp danh
u t ca ch
Doanh thu
+
+
Vn ch
s hu
Rt vn ca ch (Withdrawals)
Chi ph
Cng ty c phn
C ng u t
Vn gp
+
Doanh thu
LN gi li
C tc (Devidends)
Chi ph
American Accounting
Cng ty c phn
Ti sn =
phn
American Accounting
Ti sn
N phi tr
u nm
$150,000
$40,000
Cui nm
200,000
120,000
American Accounting
2) Bo co ti chnh
American Accounting
Bo co thu nhp:
- BC tng hp thu nhp v chi ph
pht sinh trong mt thi k
- Mc ch: xc nh kt qu KD
ca DN qua mt thi k
- BC ny c lp trc tin theo
trnh t lp BC, KQKDxc nh
c t BC ny c chuyn sang
BC li nhun gi li
Bo co li nhun gi li:
- BC phn nh s thay i ca
LN gi li trong sut mt thi k
- N s dng kt qu t BCTN
lp v sau LNGL cui k
c ly em vo BCKT
Bng cn i k ton:
- Phn nh tnh trng ti chnh ca
mt DN ti mt thi im
- S liu v LNGL trn BCKT
c ly t BCLNGL
Bo co lu chuyn tin t:
- BC phn nh dng tin vo v dng
tin ra ca DN qua mt thi k
- BC LCTT cho thy DN c t c
mc tiu v kh nng thanh ton
khng, gii thch s thay i ca
dng tin v tin DN to ra t cc
hot ng KD, hot ng u t v
hot ng ti chnh trong sut mt
thi k
American Accounting
TI SN
Tin
Khon phi thu
Vt dng
t
Nh
Tng TS
American Accounting
$ 3,600
(1,800)
$ 1,800
(70,000)
98,800
$ 30,600
0
$ 30,600
American Accounting
Bo co thu nhp
Doanh thu
Chi ph
Li thun
$500
a
$g
2,000
$150
m
$h
$50
Bo co li nhun gi li
u k
Li thun
C tc
Cui k
$1,200
c
(100)
$7500
800
i
$150
n
o
$1,400
$j
$p
$d
$10,400
$q
$600
$2,500
$r
1,600
5,000
110
Bng cn i k ton
Tng ti sn
N phi tr
Vn ch s hu
C phiu thng
Li nhun gi li
Tng n phi tr v Vn ch SH
90
$f
$l
$250
American Accounting
3) H thng k ton kp
Nghip v xy ra khi no?
Gi tr no dng ghi
chp nghip v?
Cc b phn ca nghip v
c phn loi nh th
no?
The T account
title of account
Debit
Left side
Credit
Right side
American Accounting
Ti sn
Ti Sn
N
N phi tr +
N phi tr
N
Vn CSH / Vn c phn
Vn c phn
N
American Accounting
Ti sn
Ti sn
N phi tr +
N phi tr
Vn CSH / Vn c phn
+ C phiu thng
+ Li nhun gi li
- C tc
+ Doanh thu
- Chi ph
Gim bn N
Gim bn C
Tng bn C
Tn TK C
Tn TK C
American Accounting
American Accounting
V d
1) Ngy 1 thng 5 nm 2007: John Michel bt u cng vic kinh
doanh mt cng ty c phn John Michel Advertising vi 8,000 c
phiu mnh gi $1/c phiu
American Accounting
V d
2) Ngy 2 thng 5: Cng ty mua 1 my mc tr gi $2,500,
tr bng tin
American Accounting
V d
3) Ngy 8 thng 5: Cng ty mua 1 xe ti tr gi $15,000,
American Accounting
Bt ton nht k
- S nht k chung dng ghi chp mt cch chi tit mi
NVKT pht sinh
- Bt ton nht k c ghi chp theo trnh t thi gian
- NV c ghi chp vo NKC sau s c chuyn vo TK
tng ng trong s ci.
Nht k chung (General Journal)
Ngy
2007
1
5
Din gii
tin
8,000
C phiu thng
8,000
JJ u t $8,000 vo cty
v thu c 8000 cp
My mc
tin
2,500
2,500
Mua my mc 2,500 tr
bng tin
American Accounting
Chuyn vo s ci
Ngy
Din gii
2007
1
5
tin
8,000
C phiu thng
8,000
JJ u t $8,000 vo cty
v thu c 800 cp
My mc
tin
2,500
2,500
Mua my mc 2,500 tr
bng tin
S ci (Ledger)
Tin
Ngy
2007
1
5
5
2
S d
2,500
8,000
5,500
8,000
American Accounting
American Accounting
Cng ty Smith
BNG CN I TH
Cho thng kt thc ngy 31/12/200x
TN TI KHON
Tin
Vt dng vn phng
Bo him tr trc
Khon phi tr
Doanh thu ng trc
Vn gp
Doanh thu
Chi ph tin ch
..
TNG CNG
S d n S d c
$
$ XXX
$ XXX
American Accounting
V d
Nhng trng hp no sau y s lm cho
Bng cn i th khng cn? Gii thch.
1) Tr n ngi bn, k ton ghi n TK Khon phi
tr $86, ghi c TK Tin $68
2) Tr n cho ngi bn $100, k ton ghi N TK
khon phi thu, ghi C tin
3) Mua vt dng vn phng $280, k ton ghi n
TK Vt dng vn phng $28, ghi C TK tin $28
4) Mua thit b $300, k ton ghi N TK Vt dng
$300, ghi c TK Tin $300
American Accounting
5) Xc nh kt qu KD v bt ton iu chnh
- xc nh ng KQKD-> phi xc nh ng DT v
chi ph
- Xc nh DT v CP gp cc vn kh khn:
+ K k ton (The accounting period time)
+ Nguyn tc hot ng lin tc (The continuity issue)
+ Nguyn tc ph hp (The matching issue)
+ C s dn tch (Accrual accounting)
m bo cc yu cu ca kt qu kinh doanh
-> phi lp cc bt ton iu chnh
American Accounting
American Accounting
4
Lp bt
ton NKC
s ci
5
6
Bng cn
i th
Bng cn
i th sau
iu chnh
Bt ton
iu chnh
Lp BCTC
American Accounting
C 2 loi bt ton iu
chnh
Dn
American Accounting
Phn b
Chuyn ti
Chuyn n
sn sang
phi tr sang
chi ph
doanh thu
American Accounting
Ngy
2007
8
1
Nht k chung
31/12
Din gii
2,400
Cty mua 1 hp ng BH
31
1
Chi ph BH cho thng 1
American Accounting
Bng
CKT
Bo him cha ht hn
(Bo him tr trc)
8/1 2,400
Bo co
thu nhp
Chi ph Bo him
31/1 200
31/1 200
SD: 2,200
American Accounting
Nht k chung
Ngy
2007
2
1
Din gii
Tin thu tr trc
tin
4,000
4,000
31
1
Chi ph tin thu cho thng
1
American Accounting
s
S
T
a
Gi tr c
b
n
h
p
c
i
t
u
s
g
t ron
dn g
u
h
g
s n
> l 1
S
T
a
c
ph
i
h
c
n
kho
b
n
h
p
ch
i
t
S
->
b
n
h
p
u
h
k
h
chi p
hao
CP KH
ko
gim tr ghi
c tip
vo TK
TS m
chn g
c gh
i
chp v
o 1 TK
ring ->
TK
Khu h
ao lyk
Truck
American Accounting
Ngy
2007
2
1
Din gii
Xe ti
tin
21,000
21,000
31
1
Ghi nhn chi ph KH cho
thng 1
American Accounting
Ngy
2007
15 1
Din gii
Tin
N
5,000
5,000
31 1
Ghi nhn doanh thu
thc hin trong thng 1
American Accounting
Dn tch
American Accounting
May
Sun M
Th
St
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
1
American Accounting
Nht k chung
Ngy
Din gii
2007
American Accounting
Vo ngy 31/5
cty c 1 khon
li ngn hng l
$170. Tin li
c tr vo
ngy 2 ca
thng sau.
Nht k chung
Ngy
Din gii
2007
31 5
Ghi nhn tin li phi thu
American Accounting
Bng cn i th iu chnh
(Adjusted Trial Balance)
Lp bng cn i th iu chnh
Bng cn i th c lp sau khi bt ton iu
chnh c ghi chp v chuyn s.
BCT iu chnh: lit k cc ti khon v s
d ca chng
Tng s tin bn N v bn C phi bng nhau.
Bo co ti chnh c lp t BCT sau iu
chnh, bng cch em s d t cc TK ln BCTC
American Accounting
BC thu nhp
Cc ti khon
thng xuyn
(TK thc)
(real accounts)
Cc ti khon
Tm thi
(TK danh ngha)
(nominal accounts)
Xc nh s d
cui k v
chuyn sang k
sau
Bt u mi k
k ton c s d
bng 0.
TK doanh thu
TK chi ph
TK c tc
Lp cc bt ton
kha s
American Accounting
Bt ton kha s
Cc bt ton kha s l bt ton c lp vo cui k
k ton
Nhm 2 mc tiu:
-> Bt ton kha s c lp chun b cho k k ton
tip theo : Chuyn ht s d ca cc TK tm thi
(DT,CP, C tc, rt vn)
-> Tng hp DT v CP ca 1 k: Bng cch s dng TK
xc nh KQKD (TK X KQKD cng l TK tm thi)
Bt ton kha s phi c thc hin cho bt k thi
k no c lp BCTC
American Accounting
Chi ph
(2)
xxx
c tc/ rt vn
xxx
Doanh thu
(1)
xxx
xxx
LN gi li/ VCSH
(3)
(3)
(4)
American Accounting
American Accounting
V d
1) Chi ph tin lng
31/5
Nu
9/6
Nu
900
900
900
2,100
3,000
dng bt ton o
1/6
9/6
900
900
3,000
3,000
American Accounting
American Accounting
LOGO
CHNG 3
K TON TRONG CNG TY THNG MI
Mc tiu
S khc bt gia BCTN trong cng ty Dch v v
cng ty Thng mi
Cc k thut k ton to ra thng tin trnh by
trn BCTN khi cng ty TM p dng h thng k
khai thng xuyn v kim k nh k
Lp bng tnh nhp
American Accounting
Tin
ng
Th
u
ti
n
a
Mu
Khon phi
thu
Bn chu hng ha
Hng tn
kho
American Accounting
Cng
ty dch v MCC
Cng
ty thng mi A&B
MCC
A&B
Bo co thu nhp
Cho thng kt thc ngy 30
thng 12 nm 200X
Bo co thu nhp
Cho thng kt thc ngy 30
thng 12 nm 200X
Doanh thu
- Chi ph
Li thun
$ xxx
xx
$ xx
Doanh thu
- Gi vn
Li gp
- Chi ph
Li thun
$ xxx
xxx
$ xxx
xx
$ xx
American Accounting
thng k khai
thng xuyn
H thng kim k nh k
(Periodic inventory method)
Hng
bn
Hng
bn
American Accounting
A&B
Bo co thu nhp
Cho thng kt thc ngy 30
thng 12 nm 200X
$246,000
Tr: Hng bn b tr li
v gim gi
$3,000
Chit khu bn hng 4,000
Doanh thu thun
GI vn hng bn
Li gp bn hng
Chi ph hot ng
Chi ph bn hng
Chi ph QL v CP chung
Tng chi ph hot ng
70,000
7,000
$239,000
120,000
$119,000
$40,000
30,000
American Accounting
Phng php gi gp
Ghi nhn doanh thu theo
s tin d kin hoc
thc t nhn c
American Accounting
SOL
D
$30
0
American Accounting
American Accounting
SOL
D
$30
0
American Accounting
American Accounting
Hng bn b tr li v gim gi
Ngy 10/12 sau khi kim tra hot ng ca cc my,c 2 my
khng tiu chun, Advertising Co yu cu A&B Co. gim gi
5% cho cc my khng t tiu chun v c A&B Co. chp nhn
10/12
hng
gim
gigi30
Hng bn
bnbbtr
trlilivv
gim
Khon phi thu(Advertising)
30
30
b. K ton gi vn hng bn
Hng
Hng
mua theo
phng php gi gp
(gross invoice price)
mua
Hng mua theo
phng php gi thun
(net cost)
American Accounting
12/12
Hng tn kho
1,500
Khon phi tr (Computer)
1,500
American Accounting
22/12
1,500
30
1,470
15/12
200
200
Theo gi gp
American Accounting
12/12
Hng tn kho
Khon phi tr (Computer)
American Accounting
31/12
1,470
30
1,500
American Accounting
22/12
American Accounting
American Accounting
Phng php gp
Hng tn kho
Khon phi tr: gi gp
Hng tn kho
Khon phi tr: gi thun
Thanh ton
c chit
khu
Thanh ton
khng c
chit khu
Mua chu
Mua hng
tr li v
gim gi
American Accounting
Hng tn kho
Chi ph vn chuyn hng mua
Khon phi tr/ tin
American Accounting
American Accounting
Xc nh kt qu KD
Ph vn chuyn hng mua
Xc nh kt qu KD
Gi vn hng bn
Kha s TK xc nh kt qu
kinh doanh
Xc nh kt qu KD
Vn ch/ Li nhun gi li
Vn ch/ Li nhun gi li
Xc nh kt qu KD
American Accounting
Bng nhp
American Accounting
American Accounting
A&B
Bo co thu nhp
Cho thng kt thc ngy 30 thng
12 nm 200X
Doanh thu bn hng
Tng doanh thu
$246,000
Tr: Hng bn b tr li
v gim gi
$3,000
Chit khu bn hng
4,000
7,000
Doanh thu thun
$239,000
GI vn hng bn
Hng tn kho u k
$5,000
Hng mua
$120,000
Tr: Hng mua tr li v gim gi $5,000
Chit khu mua hng
2,000
7,000
$113,000
Chi ph vn chuyn hng mua
5,000
Gi tr Hng mua thun
$118,000
Hng d tr ch bn
$168,000
Tr: Hng tn kho cui k
48,000
Gi vn hng bn
120,000
Li gp bn hng
$119,000
Chi ph hot ng
Chi ph bn hng
$40,000
Chi ph QL v CP chung
30,000
American Accounting
Tng chi ph hot ng
70,000
American Accounting
b. K ton gi vn hng bn
American Accounting
12/12
Hng mua
Khon phi tr (Computer)
American Accounting
22/12
15/12
Theo gi gp
American Accounting
12/12
Hng mua
Khon phi tr (Computer)
American Accounting
31/12
American Accounting
15/12
American Accounting
American Accounting
American Accounting
Xc nh kt qu kinh doanh
Hng tn kho
- Ghi nhn hng HTK cui k ca k hin hnh
Hng tn kho
Xc nh kt qu kinh doanh
Hai bt ton ny c th phn loi l 2 bt ton iu chnh hoc
l 2 bt ton kha s
American Accounting
Kho s TK gi vn hng bn
Doanh thu
Xc nh kt qu KD
Xc nh kt qu KD
Hng tn kho (u k)
Mua hng
Ph vn chuyn hng mua
Xc nh kt qu KD
Hng bn b tr li v gim gi
Chit khu bn hng
Kho s cc TK chi ph hot ng KD
Xc nh kt qu KD
Chi ph lng
Chi ph tin ch
Chi ph bn hng
American Accounting
American Accounting
1. Lp ct cn i th: ly s d tm thi t cc TK
2. Lp ct iu chnh:xc nh cc TK iu chnh c lin quan
(trong c bt ton iu chnh x l HTK u k v
cui k)
3. Tnh ra s d iu chnh ca cc TK v chuyn vo 2
ct: BCTN v BCKT
Lu : i vi TK Xc nh kt qu KD th khng c b tr
bn N v bn C. Ghi s bn N v bn C vo 2 ct
Bo co thu nhp
American Accounting
1. Lp ct cn i th: ly s d tm thi t cc TK ln
2. Lp ct iu chnh:xc nh cc TK iu chnh c lin quan
3. Tnh ra s d iu chnh ca cc TK v chuyn vo 2
ct: BCTN v BCKT
Lu : Ring i vi HTK khng tnh s d iu chnh. Ghi
s d u k vo bn N, v ghi s d cui k vo bn C
ca Bo co thu nhp. ng thi ghi s d cui k vo
bn N ca BCKT
American Accounting
Kim k nh k
Khng c bt ton
Cc bt ton cui k
v cc cng vic c
lin quan
- Kim k v nh gi HTK
cui k xc nh Gi
vn hng bn
-Bt ton iu chnh c
thc hin tnh Gi vn
hng bn
GVHB= Tn u k +Gi
mua thun- Hng tn cui
k
Gi mua thun= Gi mua
gp- (Hng mua tr li+
chit khu)+ph vn
chuyn
American Accounting
LOGO
Chapter 4
K TON TI SN NGN HN
Ni dung chng 4
1)
2)
3)
4)
5)
Mc ch v hot ng ca qu lt vt
K ton u t ngn hn
K ton khon phi thu v n kh i
K ton thng phiu phi thu
nh gi hng tn kho.
American Accounting
Tin ti qu
check
S d ca ti
khon tin gi
Khon tin gi
trong TK ngn hng
American Accounting
L loi TS c kh
nng thanh ton nhanh
Tin
D dng chuyn i
American Accounting
1/12
khon chi lt vt
-Dng chi lt vt trong 1
thi gian ngn
-Qu thng c thnh lp
vi s tin chn
Thit lp qu lt vt:
Qu lt vt
Tin
Cheque
K ton tin
Th qu
lt vt
Cheque
Tin mt
Qu lt vt
chi
Phng k ton
Phiu chi
- QLV c ti lp nh k
-TK qu lt vt ch c ghi
N khi thit lp qu ban u,
hay tr khi c quyt nh
tng gim quy m ca qu.
31/12
Ti lp qu
Ti lp qu lt vt:
Chi ph vn phng
Chi ph nhin liu
Tin thiu hoc tha
Tin
American Accounting
Chng khon gi
n ngy o hn
(Held to maturity
Securities)
Chng khon n
Mua gi n ngy
o hn
American Accounting
Ngy
31/12
u t ngn hn
Thu nhp li
American Accounting
31/3
u t ngn hn
American Accounting
American Accounting
25/10/2000
Chng khon thng mi-Mobil
80,000
35,000
115,000
American Accounting
Gi gc
Mobil
$ 80,000
Castrol
Tng
Gi th trng
35,000
$115,000
31/12/2000
American Accounting
American Accounting
2/3/2001
American Accounting
31/12/2001
American Accounting
Nguyn tc
Mark- to- Market
Hoa k
Gi s sch= gi mua+CP mua
Vo cui nin
nh gi theo gi tr hp l
(gi th trng) vo ngy lp
bng CKT
Tng danh mc TNH theo
gi s sch > Tng danh
mc theo gi th trng. CL
l l cha thc ca TNH
Tng danh mc TNH theo
gi s sch < Tng danh
mc theo gi th trng. CL
l li cha thc ca TNH
American Accounting
25/10/2000
Chng khon thng mi-Mobil
80,000
35,000
115,000
American Accounting
Gi gc
Mobil
$ 80,000
Castrol
Tng
Gi th trng
35,000
$115,000
American Accounting
D phng iu chnh
TNH
American Accounting
2/3/2001
American Accounting
Gi gc
Gi th trng
Mobil
Apple
Tng
31/12/2001
American Accounting
American Accounting
31/12
Chi ph n kh i
1,500
D phng n kh i
1,500
N kh i:
$300,000 * 0.5% = $1,500
American Accounting
Khon
Doanh thu
25,000
(1)
25,000
Chi ph n
D phng n
kh i
1,500
kh i
(2)
1,500
Trnh by trn
BCTN, nh 1 khon
lm gim li thun
nh 1 ti khon iu
chnh gim TS
Khon phi thu
Tr: D phng n kh i
Gi tr thun ca khon phi thu
phi thu
$300,000
1,500
$ 298,500
American Accounting
c tnh n kh i
Phng
php
tnh theo t l
phn trm trn
doanh thu thun
Phng
php
tnh theo hn n
ca khon phi
thu
Mc tiu l BCTN
Mc tiu l BCKT
Kt qu tnh l Chi
ph n kh i trong
nm
Kt qu tnh l s iu
chnh gim cho khon
phi thu cui nm
American Accounting
Tnh theo t l phn trm trn doanh thu thun (PP bo co thu nhp)
Phng php ny s tr li cho cu hi chi ph n kh i l
bao nhiu? t da vo s d ca TK d phng tnh ra
mc d phng
Bc 1
Bc 2
Bc 3
Cn c vo thc t cc nm trc
xc nh t l n kh i bnh qun
Tnh chi ph n kh i
CPNK = % * Doanh thu thun
Bc 4
Tnh mc d phng n kh i
American Accounting
31/12
Chi ph n kh i
D phng n kh i
American Accounting
D phng n kh i
4,800
11,875
16,675
American Accounting
Bc 2
Bc 3
Tnh chi ph n kh i
American Accounting
Khch
hng
Tng
cng
Cha n 1-30
31-60
hn
qu hn qu hn
Lotto
$850
Merci
1,200
Tomothy
150
Wings
400
Davids
900
KH khac
Tong cong
c tnh
t l NK
c tnh
NK
61-90
qu hn
over
90 qu
hn
$850
$1,000
200
$150
$400
$900
36,500
15,000
850
12,800
4,500
3,350
$40,000
$16,000
$1,900
$12,950
$4,900
$4,250
1.5%
4%
10%
25%
45%
240
76
1,295
1,225
1,912.5
4,748.5
American Accounting
Gi s TK d phng n kh i c s d C u nm $500.
S d cn thit ca TK d phng:
$4,748.5
Tr: s d hin ti ca TK d phng:
500
Chi ph n kh i:
$4,248.5
31/12
Chi ph n kh i
4,248.5
D phng n kh i
4,248,5
American Accounting
Gi s TK d phng n kh i c s d N u nm $500.
S d cn thit ca TK d phng:
$4,748.5
Chi ph n kh i:
31/12
Chi ph n kh i
D phng n kh i
American Accounting
Xa s n kh i
Mt khon n c xc
nh l khng c kh
nng thu hi, n s c
xo s
250
American Accounting
Sau khi xo
s
$300,000
$299,750
1,500
1,250
$ 298,500
$ 298,500
American Accounting
7 / 7/2003
250
250
Tin
250
Khon phi thu (Michael)
250
American Accounting
Im sure!
Li
ab
ilit
ie
s
American Accounting
100,000
100,000
American Accounting
Tnh ngy o hn
-Mt ngy c th
-Mt s thng nht nh
sau ngy pht hnh
thng phiu
- Mt s ngy nht nh
sau ngy pht hnh
thng phiu.
Thi hn n ca TP
S ngy cn li trong thng 3: (31-5) 26
S ngy trong thng 4
30
Tng s ngy
60
4/5
Tin
102,000
Thng phiu phi thu
100,000
Thu nhp tin li
2,000
4/5
102,000
100,000
2,000
American Accounting
phi thu cho ngn hng hay cc cng ty ti chnh -> Chit khu
American Accounting
Tin
Chi ph tin li
Thng phiu phi thu
Chit khu =
Tin thu c=
American Accounting
XXX
XXX
American Accounting
31/12
1/2
Tin
10,300
Thng phiu phi thu
10,000
Tin li phi thu
200
Thu nhp tin li
100
nh gi HTK theo
gi gc
nh gi HTK theo
PP LCM
nh gi HTK theo
PP c tnh
Theo PP
gi bn
l
Theo
PP li
gp
American Accounting
nh gi HTK theo gi gc
Theo h thng
KKTX
Theo h thng
KKK
American Accounting
Thc t ch danh
FIFO
LIFO
u im v
nhc im
ca mi
phng
php ?
American Accounting
Nhng kh p
dng khi DN bn
nhiu hng ho
vi gi khc nhau
PP thc t
ch danh d
dng s dng
American Accounting
Gi vn hng bn s
l gi c nht
Gi tr hng tn kho s
l gi ca nhng hng
ho mi nht.
Thch hp nht cho BCKT
American Accounting
Gi vn hng bn
th hin gi ca
hng ho mua mi
nht
Gi tr hng tn kho
th hin gi hng
mua c nht
or y
t
n
Inve sts
Co
Thch hp
nht i
vi BCTN
American Accounting
Nguyn tc
thn trng
American Accounting
S
lng
n gi
Gi gc
gi TT
Tng gi tr
Gi gc
Gi TT
21
$115
$112
$2,415
$2,352
$2,352
18
230
241
4,140
4,338
4,140
15
70
68
1,050
1,020
1,020
70
98
92
6,860
6,440
6,440
$14,465
$14,150
Tng
Thp hn
gia gi gc
v gi TT
$13,952
13,952
American Accounting
S
lng
n gi
Gi gc
gi TT
Tng gi tr
Gi gc
Gi TT
21
$115
$112
$2,415
$2,352
18
230
241
4,140
4,338
15
70
68
1,050
1,020
70
98
92
6,860
6,440
$14,465
$14,150
Tng
Thp hn
gia gi gc
v gi TT
$14,150
14,150
American Accounting
nh gi HTK theo
PP c tnh
Theo PP
gi bn l
Theo PP
li gp
American Accounting
a. Phng php gi bn l
Gi gc
Gi bn l
Gi tr hng tn u k
$30,000
$40,000
120,000
160,000
Gi tr hng c th bn
T l gi gc trn gi bn l
(gi gc/gi bn l)
Tr: doanh thu thun
120,000
American Accounting
$200,000
10,000
$190,000
100
%
c tnh gi vn hng bn
T l li gp 2 nm trc : 30%
190,000* 0.7= 133,000
133,000
70%
c tnh li gp
$57,000
30%
Gi vn hng bn
Hng tn kho u k
Mua hng
$15,000
$135,000
7,000
2,000
130,000
Gi tr hng c th bn
145,000
12,000
American Accounting
LOGO
Chng 5
K TON TI SN C NH
Mc tiu chng
Nhn bit cc loi ti
Phn bit chi ph vn
Cc vn lin quan
hu hnh v v hnh
Cc vn lin quan
thin nhin
sn di hn
ha v chi ph doanh thu
n k ton ti sn c nh
n k ton ti nguyn
American Accounting
iu kin Ti sn di hn:
C thi gian s dng trn mt nm
c hnh thnh s dng trong hot ng
kinh doanh ca doanh nghip
Khng c nh bn li cho cc khch hng
c bo co theo gi tr cn li (hay gi s
sch)
American Accounting
Phn loi ti sn c nh
Ti sn c nh hu hnh:
(Tangible assets)
c hnh thi vt cht c th
Cc TS vi mc ch khu hao: nh
ca, thit b, c
Cc TS vi mc ch phn b gi tr
khai thc: Cc m khong sn, rng
cy
Cc TS khng khng mc ch khu
hao: t ai
Ti sn c nh v hnh:
(Intangible assets)
khng c hnh thi vt cht
Patent
5.2. K ton ti sn c nh
Mua
- nh gi
Nng
lc g
Gi t
im
r gi
dn
m d
n
S dng
- Khu hao
- Sa cha
Thanh l
Thanh l
-Ghi chp vic
thanh l
American Accounting
Gi mua
Nguyn
gi
+
Cc chi ph hp l v cn
thit c lin quan a
TS vo trng thi sn
sng s dng
American Accounting
a. Nguyn gi ca t
Chnh trang t
Mua
Hoa hng BS, ph
lut s, cc khon
thu,chi ph thu dn,
san lp mt bng, ci
to h thng nc
Nguyn gi
Lm ng s, bi
u xe, hng ro,
lm ep quang cnh
Khng ghi vo TK t.
M ghi vo TK Chnh trang
t v phi khu hao
Ghi N
TK t
American Accounting
Nh ca, nh xng
Gi mua, tt c cc
chi ph sa cha v
cc chi ph khc
a n vo s dng
Thit b
Gi mua, chi ph vn
chuyn, bo him,
cc thu, chi ph
mua hng, chi ph
lp t, chy th
sn sng s dng
American Accounting
c. Mua mt nhm ti sn
Khi mua t v cc TS khc vi mt gi gp chung duy nht,
phi phn b gi mua gp cho t v cc TS khc
Gi nh rng gi tha thun tr cho ming t, mt ngi nh v
mt chic my l $180,000. Cc TS ny c nh gi ring bit
nh sau: t $60,000; ngi nh $100,000; my $40,000.
Ti sn
t
Nh ca
My mc
Tng cng
Gi tr c
nh gi
S phn b
gi tr
Gi tr
phn b
$60,000
100,000
40,000
$200,000
American Accounting
xxx
xxx
American Accounting
Phng php
ng thng
Phng php
sn lng
(Straight-line
method)
(Production
method)
Two accelerated
depreciation methods
Tng cc ch s ca
nm hu dng cn li
Sum-of-the-yearsdigits method (SYD)
S d gim dn
Decliningbalance method
(DDB)
American Accounting
V d
Mc
Gi tr gi nh
$13,200
1,200
5
20,000 (dm)
American Accounting
Nguyn gi Gi tr thanh l
Khu hao =
Thi gian hu dng c tnh
Nguyn
gi
$13,200
Cui nm th 1
13,200
Cui nm th 2
13,200
Cui nm th 3
13,200
Cui nm th 4
13,200
Cui nm th 5
13,200
Mc KH
KH ly
hng nm k
-
Gi tr
cn li
-
$13,200
American Accounting
American Accounting
S dm
Mc KH
hng nm
$13,200
Cui nm th 1
13,200
3,600
Cui nm th 2
13,200
4,000
Cui nm th 3
13,200
4,800
Cui nm th 4
13,200
3,600
Cui nm th 5
13,200
4,000
Ngy mua
KH ly
k
Gi tr
cn li
$13,200
American Accounting
Khu hao =
S nm hu dng cn li
vo u k k ton
x (nguyn gi gi tr thanh l)
Tng cc ch s ca nm
Khu hao trong 5 nm
Nguyn
gi
Ngy mua
Mc KH hng nm
$13,200
Cui nm th 1
13,200
Cui nm th 2
13,200
Cui nm th 3
13,200
Cui nm th 4
13,200
Cui nm th 5
13,200
Tng cc ch s nm = n(n+1)/2
=5(5+1)/2=15
KH ly
k
Gi tr
cn li
$13,200
American Accounting
$13,200
Cui nm th 1
13,200
Cui nm th 2
13,200
Cui nm th 3
13,200
Cui nm th 4
13,200
Cui nm th 5
13,200
Mc KH hng nm
KH ly
k
Gi tr
cn li
$13,200
American Accounting
1/4
31/12
American Accounting
V d
Vo 01/04/2008 n v mua 1 xe ti chuyn
dng vn chuyn hng ha vi gi tr $26,000.
n v c tnh i sng hu dng 6 nm v
gi tr thanh l $2,000. Khu hao theo phng
php tng s hu dng ca nm.
Vo 01/04/2010 n v c tnh li i sng
hu dng l 8 nm, gi tr thanh l khng thay
i v s dng phng php khu hao
ng thng.
American Accounting
Nguyn gi
$14,000
Tr KH trch
4,000
Gi tr cn li
10,000
Gi tr thanh l
2,000
=(14,000-2000)*2/6
Mc KH cho mi nm cn li:
American Accounting
Chi ph vn ha
(Capital expenditures)
(Revenue expenditures)
c x l nh s hnh thnh
ti sn v ghi N
ti khon ti sn thch hp
c ghi chp vo cc
ti
tikhon
khonchi
chiph
ph
American Accounting
Chi ph sa cha
thng xuyn
Tin
100
100
American Accounting
Ci tin
Tin
(1)
CPKH
KHLK
(2)
American Accounting
American Accounting
V d- sa cha ln TSC
Mt thit b c nguyn gi $50,000, khng c gi tr thanh
l v i sng hu dng c tnh ban u l 10 nm. Sau
su nm hot ng, khu hao ly k $30,000. Sa cha
thit b vi chi ph $4,000, nng cao i sng hu dng
ca thit b thm 2 nm.
(TSC)
Bal. 50,000
Tin
(1a)
4,000
Chi ph KH,TSC
Bal. 30,000
Bal. 26,000
4,000
Mc KH nh k mi nm trong 6 nm
hu dng cn li ca thit b
(1b)
4,000
Vit Nam
Nguyn gi
50,000
10n
54,000
50,000
Hao mn
30,000
6n
30,000
26,000
Gi tr cn li
20,000
4n
24,000
24,000
4,000
2n
24,000
6n
Chi ph sa cha ln
199
American Accounting
200
American Accounting
201
American Accounting
Xc nh li l khi thanh l ti sn c nh
Nu s tin nhn c bng gi tr cn li th khng c li
hay l c ghi chp
Nu s tin nhn c nh hn gi tr cn li th mt
khon l c ghi chp
Nu s tin nhn c ln hn gi tr cn li th mt
khon li c ghi chp
202
American Accounting
V d
Cng ty MGC mua mt my vo ngy 01/01/20x0 vi gi $6,500
v c k hoch khu hao trn c s ng thng trong sut
i sng hu dng c tnh ca n l 10 nm. Gi tr thanh l
sau 10 nm l $500. n ngy 1/1/20x7 khu hao ly k ca my
mc l $ 4,200
Vo ngy 01/01/20x7, s d ca cc ti khon tng ng l:
My mc
Khu hao ly k, My mc
4,200
6,500
($6,500 500) / 10 x 7 nm
American Accounting
a. Thanh l ti sn
Tnh mc khu hao n ngy thanh l
Ghi nhn chi ph khu hao cho 9 thng u nm 20x7 nh sau:
$6,500 - $500 9
$450
10
12
My mc
Khu hao ly k, My mc
4,200
450
4,650
6,500
204
American Accounting
My mc
6,500
Bal.
Khu hao ly k, My mc
4,200
450
4,650
6,500
-0-
4,650
Bal.
Li v l do thanh l ti sn c phn
loi nh thu nhp v chi ph khc trn
bo co thu nhp ca cng ty
205
-0-
American Accounting
b. Bn ti sn bng tin
TH1: Nhn c $1,850 bng tin do bn my mc
My mc
6,500
Bal.
Khu hao ly k, My mc
4,200
450
4,650
6,500
-0-
4,650
Bal.
206
-0-
American Accounting
My mc
6,500
Bal.
Khu hao ly k, My mc
4,200
450
4,650
6,500
-0-
4,650
Bal.
207
-0-
American Accounting
My mc
6,500
Bal.
Khu hao ly k, My mc
4,200
450
4,650
6,500
-0-
4,650
Bal.
208
-0-
American Accounting
c. Trao i ti sn nh xng
Vic trao i thng lin quan ti
Ti sn cng tnh cht
209
American Accounting
Xc nh nguyn gi ca my mc mi
1) Theo gi th trng
2) NG my mc mi= gi th trng ca TS em trao i + chi tin
mt/ - thu tin mt
210
American Accounting
Trao i
Li trong trao i
L trong trao i
TS khng cng
tnh cht
c ghi nhn
c ghi nhn
c ghi nhn
211
American Accounting
Gi my mi :
nh gi my c
Tin phi tr
$12,000
: 1,000
$11,000
Gi tr cn li my c :
nh gi my c:
L trong trao i
$1,850
1,000
$850
American Accounting
Gi my mi :
nh gi my c
Tin phi tr
$12,000
: 3,000
$9,000
Gi tr cn li my c :
nh gi my c:
Li trong trao i
213
$1,850
3,000
$1,150
American Accounting
Gi my mi :
nh gi my c
Tin phi tr
$12,000
: 3,000
$9,000
Gi tr cn li my c :
Cng: Tin phi tr
NG my mi
$1,850
9,000
$10,850
American Accounting
KH 1 n v sp
S lng sp
x
Khai thc v
bn ra trong k
American Accounting
K ton ti sn c nh v hnh
Th hin cc li ch
kinh t
(quyn s hu)
Khng c hnh
thi vt cht
Tnh cht ca
TSCVH
i sng
hu dng thng
kh xc nh
c s dng
cho mc ch
kinh doanh
American Accounting
Patent
copyright
American Accounting
American Accounting
i sng hu
dng c tnh
Theo lut 20 nm
American Accounting
American Accounting
American Accounting
American Accounting
Plan
American Accounting
LOGO
Chng 6
K TON N PHI TR
Ni dung
nh ngha v phn loi n phi tr
Nhng thnh phn thng thng ca n ngn
hn
K ton cho n ngn hn
American Accounting
a.
b.
Phn loi:
o hn= 1 nm
hoc 1 chu k KD
N ngn hn
o hn >1 nm
hoc hn 1 chu k KD
N di hn
American Accounting
American Accounting
American Accounting
American Accounting
N ngn hn
N xc nh
N c tnh
American Accounting
6.2.2.1 N phi tr xc nh c
N phi tr xc nh c
chc chn bi hp ng
hay theo lut nh v c
th o lng mt cch
chnh xc.
Khon phi tr
N ngn hng
Thng phiu phi tr
C tc phi tr
Lng phi tr
Thu bn l v thu tiu dng
.
American Accounting
American Accounting
Tin
Thng phiu phi tr
5,000
5,000
30/10
Chi ph li
Li phi tr
Thng phiu phi tr
Li phi tr
Chi
tin li
Chi ph
ph li
Tin
50
50
5,000
50
50
50
5,100
American Accounting
Nu dng bt ton o
American Accounting
31/8
Tin
Chit khu trn thng phiu phi tr
Thng phiu phi tr
4,900
100
5,000
American Accounting
30/9
30/10
30/10
Chi ph li
Chit khu trn thng phiu phi tr
Thng phiu phi tr
Tin
50
50
5,000
Chi ph li
Chit khu trn thng phiu phi tr
5,000
50
50
American Accounting
30/8
Tin
230
Doanh thu bn hng
Thu bn l
Thu tiu dng
200
10
20
American Accounting
N c tnh
American Accounting
American Accounting
b. Thu bt ng sn phi tr
Thu bt ng sn da vo bt ng sn hin hu.
c nh gi hng nm.
Khi c phiu bo np tin ca c quan thu th ghi nhn
theo s thc t pht sinh
Nu c tnh # s thc t th iu chnh trong thng nhn
c phiu bo np
American Accounting
1/11
1/7
31/10 Thng
bo
Dn tch c tnh
31/7
Chi ph thu bt ng sn
Thu bt ng sn phi tr
15/12
Thanh
ton
30/6
Phn b c tnh
2,000
2,000
American Accounting
2,300
2,300
10,300
14,420
24,720
American Accounting
2,060
2,060
American Accounting
c. N bo hnh sn phm
Khon n ny tn ti
trong sut thi gian
bo hnh.
Chi ph bo hnh c
ghi nhn ngay k bn
hng
Khi xy ra d phng th
chi ph d phng ly t
ngun d phng ti
chnh
American Accounting