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LOGO TRNG I HC KINH T THNH PH H CH MINH

KHOA K TON - KIM TON

K TON M

GV: U TH KIM THOA

Mc tiu mn hc

Tm hiu v 1 trng phi k ton mi c h


quy chiu ti khon khc vi k ton Vit Nam
Cung cp kin thc c bn v k ton ti
chnh M nhm nng cao trnh hiu bit v
k ton M v k ton quc t

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

i tng s dng thng


tin k ton

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

K ton v mi trng k ton

Cc i tng s dng thng tin k ton

Cc loi hnh doanh nghip

Cc nguyn tc k ton c chp nhn


rng ri (GAAP)

nh hng ca cc t chc ngh nghip

American Accounting

1.K ton v mi trng k ton


nh ngha k ton:
c ban hnh bi Hip hi k ton Hoa K:
K ton l mt tin trnh ghi nhn, o lng, x l
v cung cp cc thng tin kinh t nhm h tr cho
cc nh gi v cc quyt nh ca ngi s dng
thng tin

Cash
Liabilities
Records

Financial
American Accounting
Statement

2. Cc i tng s dng thng tin


Nhu cu thng tin khc bit
ca cc i tng s dng
i tng s
dng thng tin

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 tng qut


Thng tin chi tit
Thng tin thng xuyn

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

2.1 i tng s dng thng tin bn trong doanh nghip


Lp, thc hin cc KH
Nh qun l

iu hnh v kim sot


cc hot ng hng ngy

Nh vo thng tin
ca k ton

- Quyt nh cn lm g?
- Lm nh th no?

K ton qun tr

- Thng tin s dng ra quyt


nh mang tnh ni b v mang
tnh b mt
- Khng i hi phi tun theo
cc nguyn tc k ton c
chp nhn rng ri (GAAP)
American Accounting

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

- Kh nng thanh ton ca KH


-

Quyt nh

American Accounting

2.2. i tng s dng thng tin bn ngoi doanh nghip

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

Ghi chp cc nghip v kinh t ti chnh


lin quan n n v mnh- n v kinh t
c lp

B?
American Accounting

3. Cc loi hnh doanh nghip M

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

4. Cc nguyn tc k ton c chp nhn rng ri (GAAP)


Vit Nam
Lut k ton,
chun mc, ch
, thng t
C
H
U

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

Cc nguyn tc k ton ny ch p dng cho k


ton ti chnh American Accounting

Mc tiu ca Bo co ti chnh

Cn cung cp cc thng tin hu ch cho nh


u t, nhng ngi cho vay, cc i tng
khc a ra quyt nh
Cung cp thng tin cho ngi s dng nh
gi kh nng lu chuyn tin t
Cung cp thng tin v cc ngun lc kinh t
ca mt doanh nghip.

American Accounting

c im cht lng ca thng tin k ton

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

Kim ton vin


Kim ton BCTC:
- Tun th theo cc
nguyn tc?
- Thng tin c trung
thc hp l?
American Accounting

5. nh hng ca cc t chc ngh nghip k ton

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

Cc t chc ngh nghip


nh gi v ban hnh:
Cc nguyn tc k ton
(GAAP)

thuc
khu vc
Chnh ph

thuc
khu vc
Chnh ph

thuc
khu vc
t nhn

American Accounting

Cc t chc ngh nghip k ton

U ban chun mc k ton ti chnh (FASB)


U ban chng khon v hi oi (SEC)
Vin cc k ton cng chng Hoa K
(AICPA)
Hip hi k ton Hoa K (AAA)
Cc t chc ngh nghip khc

American Accounting

U ban chng khon v hi oi


Secuirities and Exchange Commission (SEC)
L t chc cng
Nhim v
Ban hnh cc quy nh v yu cu v nguyn tc
k ton, bo co ti chnh p dng cho cc cng
ty c phn nim yt

American Accounting

U ban chun mc k ton ti chnh


Financial Accounting Standards Board (FASB)
Thuc khu vc kinh t t nhn
L t chc c lp trong vic thit lp cc chun
mc k ton
Ban hnh cc: Bo co v chun mc k ton
ti chnh -> chnh l cc din gii chnh thc
ca cc nguyn tc k ton c tha nhn
(GAAP)
Thc hin cc d n lin quan n cc din gii
v khun mu l thuyt cho vic lp v trnh by
bo co ti chnh

American Accounting

SEC thng la chn cc xut ca FASB


hn l pht trin h thng cc quy tc ring

-> cc nguyn tc k ton c pht trin bi khu vc


t nhn nhng c gi tr php l khi chng c chp
nhn bi SEC
American Accounting

Hip hi k ton vin cng chng Hoa K


American Institute of Certified Public Accounting (AICPA)

L mt t chc ngh

nghip ca cc k ton
vin cng chng

Nhim v cung cp cho cc thnh vin ngun lc v thng


tin k ton
Thit lp cc chun mc kim ton
Phi hp vi FASB nh gi, xy dng v trin khai cc
nguyn tc k ton c chp nhn rng ri.
American Accounting

Hip hi k ton Hoa K


American Accounting Association (AAA)
L t chc hot ng trong lnh vc gio dc
Mc tiu:
Pht trin l thuyt k ton
Khuyn khch v h tr cc nghin cu k ton
Nng cao nn gio dc

American Accounting

LOGO

CHNG 2
M HNH K TON CN BN

Ni dung chng 2
1.
2.
3.
4.
5.
6.
7.
8.

Tnh trng ti chnh v phng trnh k ton


Bo co ti chnh
H thng k ton kp
Bng cn i th
Bt ton iu chnh
Cc bt ton kho s
Bt ton o
Bng nhp

American Accounting

1) Tnh trng ti chnh v phng trnh k ton

Vn kinh doanh ca DN
Kt cu ca ti sn:
TS gm nhng loi no?
c phn b nh th no

Ngun hnh thnh ti sn:


TS do u m c?

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 t nhn v cng ty hp danh


Ti sn =

N phi tr + Vn u t Rt vn + doanh thu chi ph


Vn ch s hu

Cng ty c phn
Ti sn =

N phi tr + Vn gp c tc + doanh thu chi ph


Vn c

phn

American Accounting

BT2.1 nh hng ca cc NVKT pht sinh n PTKT

Ti sn

N phi tr

u nm

$150,000

$40,000

Cui nm

200,000

120,000

1) C ng ko u t vo DN v khng chia c tc trong nm


2) C ng ko u t vo DN nhng chia c tc trong nm l
$10,000
3) C ng u t vo DN $5,000 v khng chia c tc trong
nm
4) C ng u t vo DN $15,000 v chia c tc trong nm
$3,000
Yu cu: xc nh li v l thun ca cng ty theo cc trng
hp trn

American Accounting

2) Bo co ti chnh

1) Bo co thu nhp (Bo co li nhun, BC li l, BC hot ng)


(Income Statement)
2) - Bo co li nhun gi li (Statement of Retained Earnings) (
cng ty c phn)
- hoc Bo co vn ch ( cng ty t nhn v cty hp danh)
3) Bng cn i k ton (Balance sheet)
4) Bo co lu chuyn tin t (Statement of Cash Flows)

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

Smith copy Co.


Bo co thu nhp
Cho thng kt thc ngy 31 thng 12 nm
20xx
Doanh thu
Hoa hng c hng
$ 7,000
Chi ph
Chi ph thu thit b $ 2,000
Chi ph tin cng
800
Chi ph tin ch
600
Tng chi ph
3,400
Li thun
$ 3,600

TI SN
Tin
Khon phi thu
Vt dng
t
Nh
Tng TS

Smith copy Co.


Bo co Li nhun gi li
Cho thng kt thc ngy 31 thng 12 nm
20xx
Li nhun gi li ngy 1,
$
0
thng 12, 20xx
Cng li thun
3,600
Tr c tc
1,200
Li nhun gi li ngy 31,
thng 12, 20xx
$ 2,400

Smith copy Co.


Bng Cn i K Ton
Ngy 31 thng 12 nm 20xx
NGUN VN
$ 30,600
Khon phi tr
$
1,200
2,000
Vn c phn
1,000
C phiu thng $ 100,000
20,000
Li nhun gi li
2,400
50,000
Tng vn c phn
102,400
$ 103,600
Tng n phi tr v vn c phn $ 103,600

American Accounting

Smith copy Co.


Bo co Lu chuyn tin t
Cho thng kt thc ngy 31 thng 12 nm 20xx
Lu chuyn tin t hot ng kinh doanh
Li thun
Doanh thu v chi ph khng bng tin trong li thun
Tng khon phi thu
($ 2,000)
Tng vt dng
( 1,000)
Tng khon phi tr
1,200
Lu chuyn tin thun t hot ng kinh doanh
Lu chuyn tin t hot ng u t
Mua t
($ 20,000)
Mua nh
( 50,000)
Lu chuyn tin thun t hot ng u t
Lu chuyn tin t hot ng ti chnh
u t ca c ng
$ 100,000
C tc
(1,200)
Lu chuyn tin thun t hot ng ti chnh
Tin tng (gim) thun
Tin tn u thng
Tin tn cui thng

$ 3,600

(1,800)
$ 1,800

(70,000)

98,800
$ 30,600
0
$ 30,600

American Accounting

BT2.2 Hon thnh cc bo co ti chnh


A

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?

H thng k ton kp xut pht t nguyn tc


tnh hai mt ca i tng k ton
Mi nghip v nh
hng n t nht 2 TK
American Accounting

The T account

title of account
Debit
Left side

Credit
Right side

Debit is commonly abbreviated Dr


Credit is commonly abbreviated Cr

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

Ti sn + C tc + Chi ph = N phi tr + C phiu thng + LNGL + DT


Tng bn N

Gim bn N

Gim bn C

Tng bn C

Tn TK C

Tn TK C

American Accounting

Quy trnh k ton


1) Phn tch NV
2) p dng nguyn tc ghi kp.
3) Lp Nht k chung
Chuyn s
4) Lp s ci
5) Lp bng cn i th kim tra s d cc TK
6) Lp bt ton iu chnh
7) Lp bng cn i th sau iu chnh
8) Lp bt ton kha s
9) Lp bng cn i th sau kha s
10) Lp bo co ti chnh

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,

Cng ty tr $ 2,000 bng tin v pht hnh 1


thng phiu phi tr $ 13,000

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

Nht k chung (General Journal)

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

4) Bng cn i th (Trial Balance)

Bng Cn i th c lp kim tra tng s tin bn N


v bn C bng nhau khng
BCT thng c lp vo ngy cui thng
BCT khng chng minh c NV phn tch ng hay
ghi chp ng TK v c NV no b b st hay ko.
-

Nu BCT khng cn c th do mt s nguyn nhn:


Mt khon ghi N c chuyn vo bn C, hoc ngc li
S d ca TK b tnh sai
Mt sai st trong bc chuyn s d t TK ln BCT
BCT b cng sai

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

5.1) Bt ton iu chnh (Adjusting entries)

Bt ton iu chnh l p dng k ton dn tch


cho nhng NV d dang qua nhiu k
Bt ton iu chnh lin quan n t nht mt TK
thuc BCKT v mt TK thuc bo co thu nhp
Cc bt ton iu chnh khng bao gi lin quan
n TK tin
Bt ton iu chnh c lp vo cui k.

American Accounting

Bt ton iu chnh trong chu trnh k ton

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

Phn b (Deferral entry)


- Ghi nhn mt khon chi
ph tr tin trc
- Doanh thu nhn tin
trc

Dn

tch (Accrual entry)

- Ghi nhn doanh thu,hay


chi ph pht sinh nhng
cha c ghi chp v lin
quan n tin s nhn
hoc chi trong tng lai

American Accounting

a) Bt ton iu chnh phn b

Phn b

Phn b chi ph cho


nhiu k k ton

Phn b doanh thu


nhn trc

Chuyn ti

Chuyn n

sn sang

phi tr sang

chi ph

doanh thu

American Accounting

a.1) Chuyn ti sn sang chi ph - Bo him tr trc


Ngy 8 thng 1: Jonh michel Advertising Co. mua 1 hp ng
bo him cho 1 nm $2,400
$ 2,400 Chi ph bo him cho 12 thng
$ 200 Chi ph bo him cho 1 thng
8/1 31/1

Ngy
2007
8
1

Nht k chung

31/12

Din gii

Bo him cha ht hn 2,400


tin

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

Tin thu tr trc:


Ngy 2 thng 1: Jonh michel Advertising Co. tr trc $4,000
tin thu cho thng 1 v thng 2

Nht k chung
Ngy
2007
2
1

Din gii
Tin thu tr trc
tin

4,000
4,000

Cty tr trc tin thu cho


2 thng

31

1
Chi ph tin thu cho thng
1

American Accounting

Phn b khu hao

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 4 thng 1 Jonh Michel Advertising Co. tr $21,000 mua xe


ti. Thi gian s dng c tnh l 5 nm v khng c gi tr thu hi
khi ht hn s dng
Chi ph KH mi thng

= $21,000/ (5 x12) = $350


Nht k chung

Ngy
2007
2
1

Din gii
Xe ti
tin

21,000
21,000

Cty mua xe ti tr bng


tin

31

1
Ghi nhn chi ph KH cho
thng 1

American Accounting

a.2) Chuyn n phi tr sang doanh thu


L khon doanh thu nhn trc khi cung cp dch v cho
KH nn y l mt khon n phi tr trn BCKT
Nht k chung
Ngy 15/1 Jonh
machel Co. nhn
$5,000 tr trc v
vic thit k qung
co cho AB Co. Gi
s n cui thng
cng vic thit k tr
gi $ 2,000 thc
hin v c chp
nhn

Ngy
2007
15 1

Din gii
Tin

N
5,000

DT TKQC cha thc hin

5,000

Thu $5,000 tr tin trc cho


vic thit k qung co

31 1
Ghi nhn doanh thu
thc hin trong thng 1

American Accounting

b) Bt ton iu chnh dn tch

Dn tch

Ghi nhn chi ph cha


c ghi chp

Ghi nhn doanh thu


cha c ghi chp

American Accounting

May

Cty tr lng cho


NV 2 tun 1 ln v
tr vo ngy th 6.
Tin lng ca NV
l $ 3,000 cho 2
tun.Ngy tr cng
nh k ln 2 ca
thng 5 l 26/5. K
k ton kt thc
vo 31/05

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

Bi 2.8 Lp cc bt ton iu chnh sau


1) Vt dng Vn phng c s d $90 vo ngy 1/1.
Mua vo trong nm $400. Kim k vt dng cn
li cui nm $80.
2) Khu hao thit b vn phng trong nm c tnh
$2,000
3) Thu bt ng sn c tnh cho 6 thng l
$600, pht sinh nhng cha c ghi chp
4) Li phi thu cha c ghi chp trn tri phiu
chnh ph l $800
5) Doanh thu nhn trc c s d $900. Dch v
m tin c nhn trc nay c thc hin
$300
6) Dch v $200 thc hin nhng cha lp ha
n cho khch hng.
American Accounting

6) Bt ton kha s (Closing Entries)


Bng CKT

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

Cc bt ton kha s cn thit


Xc nh
kt qu KD

Chi ph
(2)

xxx

c tc/ rt vn

xxx

Doanh thu
(1)

xxx

xxx

LN gi li/ VCSH
(3)

(3)

(4)

American Accounting

7) Bt ton o (Reversing entries)


Bt ton o l k thut la chn- Khng bt buc
Dng ghi o cc bt ton iu chnh lp cui
k trc nhm lm n gin cho cng vic tnh ton
Chng c ghi vo ngy u tin ca k k ton mi
Ch ghi o cho cc bt
iu chnh
chnh dn
dntch
tch
Bt ton
ton iu

American Accounting

V d
1) Chi ph tin lng
31/5

Chi ph tin lng


Tin lng phi tr

Nu
9/6

Nu

900
900

khng dng bt ton o


Tin lng phi tr(thng 5)
Chi ph tin lng (thng 6)
Tin

900
2,100
3,000

dng bt ton o

1/6

Tin lng phi tr


Chi ph tin lng

9/6

Chi ph tin lng


Tin

900
900
3,000
3,000
American Accounting

8) Bng nhp (Worksheet)


L giy t x l, cng c gip k ton v kim
ton vin r sot li cc cng vic ghi chp k
ton
Gim thiu vic b st cc khon cn iu chnh
L phng tin cho vic lp BCTC

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

1) Qui trnh hot ng ca cng ty thng mi

Tin

ng

Th
u

ti
n

a
Mu

Khon phi
thu

Bn chu hng ha

Hng tn
kho

American Accounting

Bo co thu nhp trong cng ty TM

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

2) Theo di HTK trong cng ty TM


Hng tn kho
(Merchandise Inventory)

thng k khai
thng xuyn

H thng kim k nh k
(Periodic inventory method)

(Perpetual inventory method)


Hng
bn

Hng
bn

Hng
bn

American Accounting

2.1. K ton trong cng ty TM p dng h thng TK thng xuyn

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
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

a. K ton doanh thu bn hng


Ghi nhn doanh thu

Phng php gi gp
Ghi nhn doanh thu theo
s tin d kin hoc
thc t nhn c

Phng php gi thun


Ghi nhn doanh thu theo
s tin tr i chit
khu m cng ty d
kin khch hng tr
ng hn

American Accounting

Chit khu bn hng


Chit khu thng mi
- L phn gim tr trn gi
trn bng bo gi

Chit khu thanh ton:


- L phn gim tr trn s n
tr sm.

- iu kin thanh ton


n/10: Thanh ton trong vng
10 ngy sau ngy ho n

- iu kin chit khu:


2/10, n/30: Tr trong vng
10 ngy s c hng
chit khu 2% trn s n
tr sm. Nu khng phi
thanh ton trong vng 30
ngy.

n/10 eom:Thanh ton trong


vng 10 ngy sau ngy cui
thng ca ho n

VD: c mt qung co v mt l hng bn vi gi $1,000


v c mt khon chit khu thng mi l 40%.
American Accounting

Ngy 1/12 A&B Co. bn cho Advertising Co. 10 my vi tnh


vi gi $300 cho mi my. Advertising Co. Gi vn
$250/my. iu kin 2/10, n30

Ghi nhn doanh thu theo gi gp

SOL
D
$30
0

American Accounting

Nu Advertising Co. thanh ton vo ngy 10/12

Nu Advertising Co. thanh ton vo ngy 30/12

American Accounting

Ngy 1/12 A&B Co. bn cho Advertising Co. 10 my vi tnh


vi gi $300 cho mi my. Advertising Co. Gi vn
$250/my. iu kin 2/10, n30

Ghi nhn doanh thu theo gi thun

SOL
D
$30
0

American Accounting

Nu Advertising Co. thanh ton vo ngy 10/12

Nu Advertising Co. thanh ton vo ngy 30/12

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

Nu hng b tr li phi ghi thm bt ton


Hng tn kho
Gi vn hng bn
American Accounting

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

b.1) K ton hng mua theo phng php gi gp


Ghi chp hng mua theo gi mua gp
ban u gi l phng php gi gp

Cty mua s hng ca Computer Co.


tr gi $1,500 vo ngy 12/12, iu
kin thanh ton 2/10, n30

12/12

Hng tn kho
1,500
Khon phi tr (Computer)
1,500

American Accounting

Ngy 22/12 cty thanh ton tin cho


Computer Co.

22/12

Khon phi tr (Computer)


Hng tn kho
Tin

1,500
30
1,470

Lu : c hng chit khu mua hng ghi gim gi tr


hng tn kho
American Accounting

K ton hng mua tr li v gim gi (Theo gi gp)

Hng mua tr li v gim gi ghi gim hng tn kho v gim


khon phi tr
Cty mua s hng ca Computer Co.tr gi $1,500 vo ngy
12/12, iu kin thanh ton 2/10, n30. sau tr li $200
vo ngy 15/12

15/12

Khon phi tr (Computer)


Hng tn kho

200
200

Theo gi gp
American Accounting

b.2) K ton hng mua theo phng php gi thun


Phng php gi thun: ghi chp hng
mua theo gi mua thun(gi tr
chit khu mua hng c hng)

Cty mua s hng ca Computer Co.


tr gi $1,500 vo ngy 12/12, iu
kin thanh ton 2/10, n30

12/12

Hng tn kho
Khon phi tr (Computer)

American Accounting

Ngy 31/12 cty thanh ton tin cho


Computer Co.

31/12

Khon phi tr (Computer)


Khonkhu
Chit
chitbkhu
mt b mt
Tin

1,470
30
1,500

American Accounting

Nu cng ty thanh ton tin cho


Computer Co. vo ngy 22/12

22/12

Khon phi tr (Computer Co.) 1,470


Tin
1,470

American Accounting

K ton hng mua tr li v gim gi (theo gi thun)

Hng mua tr li v gim gi ghi gim hng tn kho v gim


khon phi tr
Cty mua s hng ca Computer Co.tr gi $1,500 vo ngy
12/12, iu kin thanh ton 2/10, n30. sau tr li $200
vo ngy 15/12

American Accounting

So snh 2 phng php ghi chp qu trnh mua

Phng php gp

Phng php thun

Hng tn kho
Khon phi tr: gi gp

Hng tn kho
Khon phi tr: gi thun

Thanh ton
c chit
khu

Khan phi tr: gi gp


Hng tn kho
Tin : gi thun

Khon phi tr: gi thun


Tin: gi thun

Thanh ton
khng c
chit khu

Khan phi tr: gi gp


Tin: gi gp

Khon phi tr: gi thun


Chit khu mua hng b mt
Tin: gi gp

Khon phi tr: gi gp


Hng tn kho: gi gp

Khon phi tr: gi thun


Hng tn kho: gi thun

Mua chu

Mua hng
tr li v
gim gi

American Accounting

b.3 Chi ph vn chuyn hng mua

Ngi bn hay ngi mua tr chi ph vn chuyn ph thuc


vo iu khon trong hp ng
Cn ch n iu khon gi FOB.
FOB im vn chuyn (FOB shipping point): ngi mua

phi tr chi ph vn chuyn


FOB im n (FOB destination): ngi bn phi tr chi ph
vn chuyn

Hng tn kho
Chi ph vn chuyn hng mua
Khon phi tr/ tin

American Accounting

c. K ton chi ph hot ng


Chi ph bn hng
Chi ph qun l DN
Tin

American Accounting

Bt ton kho s- K khai thng xuyn

Kho s cc TK doanh thu:


Doanh thu
Xc nh kt qu KD
Xc nh kt qu KD
Hng bn b tr li v gim gi
Chit khu bn hng
Kho s cc TK chi ph
Xc nh kt qu KD
Chi ph lng
Chi ph tin ch
Chi ph bn hng

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

Bng nhp cng ty TM p dng h thng k


khai thng xuyn v c bn ging nh
bng nhp trong cng ty dch v

American Accounting

3.2. K ton trong cng ty thng mi p dng


h thng tn kho nh k

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

a. K ton doanh thu bn hng


Tng t nh trong h thng k khai thng xuyn

American Accounting

b. K ton gi vn hng bn

Tng hng mua


Hng mua tr li v gim gi
Chit khu mua hng
Cc ph vn chuyn hng mua
Hng mua thun

American Accounting

b.1. K ton hng mua theo phng php gi gp


Ghi chp hng mua theo gi mua gp
ban u gi l phng php gi gp

Cty mua s hng ca Computer Co.


tr gi $1,500 vo ngy 12/12, iu
kin thanh ton 2/10, n30

12/12

Hng mua
Khon phi tr (Computer)

American Accounting

Ngy 22/12 cty thanh ton tin cho


Computer Co.

22/12

Khon phi tr (Computer)


Chit khu mua hng
Tin

Lu : c hng chit khu mua hng ghi vo TK chit


khu mua hng
American Accounting

K ton hng mua tr li v gim gi

Hng mua tr li v gim gi ghi giim trn TK ring: TK Hng mua


tr li v gim gi
Cty mua s hng ca Computer Co.tr gi $1,500 vo ngy
12/12, iu kin thanh ton 2/10, n30. sau tr li $200
vo ngy 15/12

15/12

Khon phi tr (Computer)


Hng mua tr li v gim gi

Theo gi gp
American Accounting

b.2 ) K ton hng mua theo phng php gi thun


Phng php gi thun: ghi chp hng
mua theo gi mua thun

Cty mua s hng ca Computer Co.


tr gi $1,500 vo ngy 12/12, iu
kin thanh ton 2/10, n30

12/12

Hng mua
Khon phi tr (Computer)

American Accounting

Ngy 31/12 cty thanh ton tin cho


Computer Co.

31/12

Khon phi tr (Computer)


Khon
chitmua
khuhng
muabhng
Chit khu
mt b mt
Tin

American Accounting

K ton hng mua tr li v gim gi

Hng mua tr li v gim gi ghi gim trn TK ring: TK Hng mua


tr li v gim gi
Cty mua s hng ca Computer Co.tr gi $1,500 vo ngy
12/12, iu kin thanh ton 2/10, n30. sau tr li $200
vo ngy 15/12

15/12

Khon phi tr (Computer)


Hng mua tr li v gim gi

American Accounting

b.4. Chi ph vn chuyn hng mua

Tng t phng php k khai thng xuyn

American Accounting

b.5. K ton gi vn hng bn


Hng tn u k
+ Hng mua thun
- Hng tn cui k
Gi vn hng bn

American Accounting

K ton hng tn kho- gi vn hng bn


- Kt chuyn hng tn u k t ti khon HTK sang TK XKQKD

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

Bt ton kho s- Kim k nh k

Kho s cc TK doanh thu:

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

Hng tn kho (cui k)


Hng mua tr li v gim gi
Chit khu mua hng
Xc nh kt qu KD
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 tnh nhp


a) Phng php bt ton iu chnh
b) Phng php bt ton kha s

American Accounting

Cc bc lp bng nhp- Phng php iu chnh

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

Cc bc lp bng nhp- Phng php kho s

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

So snh h thng k khai thng xuyn v kim k nh k


Nghip v

K khai thng xuyn

Kim k nh k

TK Hng tn kho: phn nh s TK Hng tn kho ch phn


d u k, tng gim trong k nh s d u k v cui
v s d cui k
k
Mua thng thng
cc mt hng

Ghi N TK Hng tn kho

Ghi n TK Hng mua

Hng tn kho xut ra


s dng hoc bn

Ghi C TK Hng tn kho


Ghi N TK Gi vn hng bn

Khng c bt ton

Cc bt ton cui k
v cc cng vic c
lin quan

Khng cn thit kim k HTK


tnh Gi vn hng bn
trong k. Nhng HTK thng
c kim k vi mc ch
kim tra tnh chnh xc h
thng k khai thng xuyn
v pht hin thiu ht hoc
d tha hng ha

- 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

4.1 K ton tin v cc khon tng ng tin

Tin ti qu

check

Cc lnh chi tin


khc t khch hng

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

Lin quan n nhiu


loi NVKT pht sinh

Tin d dng b tht thot

Cch tt nht bo v l thit


lp mt h thng kim sot ni b

American Accounting

4.1.2 Qu lt vt (Petty cash fund)

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

- QLV dng chi nhng

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

4.2 K ton u t ngn hn (Short term Investments)


u t ngn hn
(Chng khon)
L khon u t tm thi
v c th chuyn i thnh
tin trong vng mt nm

Chng khon gi
n ngy o hn
(Held to maturity
Securities)
Chng khon n
Mua gi n ngy
o hn

Chng khon thng mi Chng khon ch bn


(Available for
(Trading Securities)
sale Securities)
Chng khon n,
CK n v CK vn ko
chng khon vn c
c phn loi l CKTM
mua bn ngay trong
hoc CK gi n ngy
thi gian ngn kim li
o hn. Mua nhm
sinh li, t c tc, hoc
tng theo gi th trng
American Accounting

a) Chng khon gi n ngy o hn


Khi mua ghi nhn theo gi gc (gi mua+ chi ph mua)
Cui k iu chnh gi gc theo tin li pht sinh
VD: Vo ngy 1/12/2000 Lewis Co. mua tri phiu kho bc tr gi
$49,000. Tri phiu s o hn trong vng 120 ngy vi gi tr
$55,000

American Accounting

Ngy

31/12 l ngy kt thc nm ti chnh


Bt ton iu chnh:
doanh thu dn tch

31/12

u t ngn hn
Thu nhp li

Ghi nhn tin li 1 thng ca TP

Ngy 31/12 (cui k k ton)


tri phiu trnh by trn BCKT
mc u t ngn hn vi gi tr:

American Accounting

n ngy o hn 31/3/2001, gi tr o hn m Lewis nhn c:


Tin

31/3

Thu nhp tin li

u t ngn hn

American Accounting

b. Chng khon thng mi


Phng php
ghi nhn

Theo phng php gi tr hp l


Under Fair Value Method

Theo phng php d phng nh gi


Under Valuation Allowance Method

American Accounting

Theo phng php Gi tr hp l


Under Fair Value Method
Vo ngy 25/10/2000 Lee Co. mua 1,000 c phiu ca Mobil Co. vi gi
$80,000 ($80/cp) v 500 c phiu ca Castrol Co. vi gi $35,000
($70/cp). Vic mua c thc hin cho mc ch thng mi v nh
qun l c nh kim li bi vic gi li cc CP ch trong 1 thi gian ngn

25/10/2000
Chng khon thng mi-Mobil

Chng khon thng mi-Castrol


Tin

80,000
35,000

115,000

American Accounting

Vo cui nm 2000, gi c phiu ca Mobil gim xung cn


$72/cp v ca Castrol tng ln $74/cp.
Danh mc u t
Chng khon

Gi gc

Mobil

$ 80,000

Castrol
Tng

Gi th trng

35,000
$115,000

31/12/2000

American Accounting

L (Li) cha thc


hin ca TNH

Trnh by trn BCKT,


nh 1 ti khon iu
chnh gim TS

Trnh by trn BCTN,


nh 1 khon lm
gim/tng li thun

American Accounting

Vo ngy 2/3/2001, Lee C.o bn 500 cp ca Castrol vi gi $85/cp.

2/3/2001

American Accounting

Gi s trong nm 2001, Lee mua 1,000 cp ca Apple vi gi


$65/cp. Vo ngy 31/12/2001, gi c phiu ca Mobil tng ln
$90/cp v gi ca Apple gim xung cn $60/cp.

31/12/2001 cui nm ti chnh -> phi lp bt ton iu chnh


Chng khon
Mobil
Apple
Tng

31/12/2001

American Accounting

Theo phng php d phng nh gi


Under Valuation Allowance Method
Nguyn
tc LCM
Vit Nam
Gi s sch= gi mua+CP mua
Vo cui nin .
Gi s sch < gi th
trng-> Gi nguyn gi tr
s sch
Gi s sch > gi th
trng-> Theo gi th
trng. Chnh lch lp d
phng gim gi TNH
Vic lp d phng theo tng
chng khon ring l

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

Theo phng php d phng nh gi


Under Valuation Allowance Method
Vo ngy 25/10/2000 Lee Co. mua 1,000 c phiu ca Mobil Co. vi gi
$80,000 ($80/cp) v 500 c phiu ca Castrol Co. vi gi $35,000
($70/cp). Vic mua c thc hin cho mc ch thng mi v nh
qun l c nh kim li bi vic gi li cc CP ch trong 1 thi gian ngn

25/10/2000
Chng khon thng mi-Mobil

Chng khon thng mi-Castrol


Tin

80,000
35,000

115,000

American Accounting

Vo cui nm 2000, gi c phiu ca Mobil gim xung cn


$72/cp v ca Castrol tng ln $74/cp.
Danh mc u t
Chng khon

Gi gc

Mobil

$ 80,000

Castrol
Tng

Gi th trng

35,000
$115,000

American Accounting

D phng iu chnh
TNH

Trnh by trn BCKT,


nh 1 ti khon iu
chnh gim TS

L (Li) cha thc


hin ca TNH

Trnh by trn BCTN,


nh 1 khon lm
gim/tng li thun

American Accounting

Vo ngy 2/3/2001, Lee C.o bn 500 cp ca Castrol vi gi $85/cp.

2/3/2001

American Accounting

Gi s trong nm 2001, Lee mua 1,000 cp ca Apple vi gi


$65/cp. Vo ngy 31/12/2001, gi c phiu ca Mobil tng ln
$90/cp v gi ca Apple gim xung cn $60/cp.

31/12/2001 cui nm ti chnh -> phi lp bt ton iu chnh


Chng khon

Gi gc

Gi th trng

Mobil
Apple
Tng

31/12/2001

American Accounting

S d cui nm ca TK D phng iu chnh TNH tr nh by trn BCKT:


D phng iu chnh TNH Mobil
(Allowance to adjust short term investments)

D phng iu chnh TNH Apple


(Allowance to adjust short term investments)

American Accounting

4.3. K ton khon phi thu v n kh i


N kh i:
Mt s khon n khng
c khch hng thanh
ton -> y l mt
khon l hay chi ph ca
vic bn hng chu
- p ng nguyn tc
tng xng, cn phi
c tnh khon l t ti
khon n kh i, v
khon c tnh ny tr
thnh chi ph trong nm
ti chnh pht sinh doanh
thu bn hng

Gi s ABC Co. c s d ca khon phi thu l


$300,000. Vo cui nm, ban lnh o c tnh
rng c 0.5% s tr thnh n kh i,

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

Trnh by trn BCKT,

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

Xc nh doanh thu thun


(hoc doanh thu bn chu thun)

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

Vo cui nm 2002, doanh thu $650,000, hng bn b tr li $ 15,000,

chit khu bn hng $10,000. D phng n kh i c s d u nm


$4,800 . Ban lnh o tin rng nm nay n kh i tip tc khong
1.9%

31/12

Chi ph n kh i
D phng n kh i

American Accounting

S d cui nm ca TK D phng n kh i trnh by trn BCKT:

D phng n kh i
4,800
11,875
16,675

American Accounting

Tnh theo hn n ca khon phi thu


Phng php ny s tr li trc ht cho cu hi mc d
phng l bao nhiu. T da vo s d TK d phng
tnh ra chi ph n kh i lp bt ton.
Bc 1

Bc 2

Bc 3

Phn loi n kh i theo hn n

Theo kinh nghim c tnh t l n kh


i theo tng hn n t tnh ra mc
d phng
MDP= %* KPT theo tng hn n

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

Gi s vo ngy 28/3/2003, c $250 trong


khon phi thu ca Michael Co. c xc
nh l khng thu hi c.
28/3
D phng n kh i
250
Khon phi thu (Michael)

250

American Accounting

Trnh by trn BCKT


Trc khi
xo s
Khon phi thu
Tr: D phng n kh i
Gi tr thun ca khon phi
thu

Sau khi xo
s

$300,000

$299,750

1,500

1,250

$ 298,500

$ 298,500

Khng thay i sau


bt ton xo s

American Accounting

Khi phc li khon phi thu xo s


Gi s vo ngy 7/7/2003,Michael n thanh ton li khon n m
Micheal khng chi tr trc .

7 / 7/2003

Khon phi thu (Michael)


D phng n kh i

250
250

Tin
250
Khon phi thu (Michael)
250

American Accounting

4.4 K ton thng phiu phi thu


Cc trng hp xut hin thng phiu
TH1: Khi ngn hng cho KH vay, KH phi vit giy hn n
TH2: KH khng uy tn c bn chu, nn KH phi
lp 1 thng phiu m bo
TH3: DN bn chu cho KH, n hn KH khng tr c n,
KH vit 1 thng phiu hn tr n
Maker- t chc k pht thng phiu v
chu trch nhim thanh ton.
Payee- c nhn tin t thng phiu

Im sure!
Li
ab
ilit
ie
s

American Accounting

4.4.1.1. Chp nhn thng phiu phi thu


Ngy 5/3/2003 ABC bn chu cho Michael Co. v chp nhn
1 thng phiu phi thu, thi hn 60 ngy c gi tr
$100,000, li sut 12%.
5/3

Thng phiu phi thu


Doanh thu

100,000
100,000

American Accounting

4.4.2.1. Phn nh vic thu tin t thng phiu


n ngy o hn, thng phiu v tin li thu c t Michael Co.

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

S ngy trong thng 5

Tng s ngy

60

4/5
Tin
102,000
Thng phiu phi thu
100,000
Thu nhp tin li
2,000

100,000 *(12%/ 360)*60= 2,000


American Accounting

4.4.2.2 Thng phiu phi thu qu hn

n ngy o hn, Michael Co. cha thanh ton thng phiu

4/5

Khon phi thu (Michael)


Thng phiu phi thu
Thu nhp tin li

102,000
100,000
2,000

American Accounting

4.4.2.3 Chit khu thng phiu phi thu

-Doanh nghip cn tin cho hot ng KD c th bn thng phiu

phi thu cho ngn hng hay cc cng ty ti chnh -> Chit khu

Chit khu = Gi tr n hn x Li sut CK (ca NH) x Thi gian (NH s hu)

Tin thu c= gi tr n hn - chit khu

American Accounting

Thng phiu c tr gi $100,000, li sut 12%, thi gian thanh


ton 60 ngy (pht hnh ngy 5/3). Vo ngy 15/3 Thng
phiu c chit khu vi li sut ca NH l 18%.
15/3

Tin
Chi ph tin li
Thng phiu phi thu

Chit khu =

L khi chit khu TP


- Nu li khi chit
khu TP ghi vo TK
Thu nhp tin li

Tin thu c=

American Accounting

- n ngy o hn thng phiu, nu ngi k pht thng phiu


khng chi tr, th ngi nm gi Thng phiu c trch nhim
thanh ton cho ngn hng s tin ny
Bt ton ghi nhn bi ngi th hng TP khi phi thanh ton trch
nhim ca h vi NH

Khon phi thu (Michael)


Tin

XXX

XXX

American Accounting

4.4.2.4 Bt ton iu chnh thu nhp tin li vo thi im cui k


Khi TP phi thu c pht
sinh tin li m hin
ang c doanh nghip
nm gi vo thi im
cui k k ton, thu nhp
tin li cn c ghi nhn

Vo ngy 1/11 ACB bn hng tr gi


$10,000 v nhn thng phiu phi thu
c thi gian thanh ton l 3 thng, li
sut 12%.

31/12

1/2

Tin
10,300
Thng phiu phi thu
10,000
Tin li phi thu
200
Thu nhp tin li
100

$10,000 * (0.12 /12) *1 = $100


American Accounting

4.5 nh gi hng tn kho


PP nh gi HTK

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

4.5.1 nh gi hng tn kho theo gi gc

nh gi HTK theo gi gc

Theo h thng
KKTX

Theo h thng
KKK

American Accounting

a. Theo phng php k khai thng xuyn

xc nh gi vn hng bn c th s dng cc phng php


-

Thc t ch danh

FIFO

LIFO

Bnh qun gia quyn

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

Phng php FIFO

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

Theo Phng php LIFO

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

4.5.2 nh gi HTK theo gi thp hn gia gi gc v gi th trng

nh gi HTK theo PP LCM

Theo tng mt hng

Theo tng nhm hng

Nguyn tc
thn trng

American Accounting

a. Tnh theo tng mt hng


Mt
hng

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

Gi tr HTK theo gi thp hn gia gi gc v gi TT

Thp hn
gia gi gc
v gi TT

$13,952
13,952

American Accounting

b. Tnh theo nhm hng


Mt
hng

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

Gi tr HTK theo gi thp hn gia gi gc v gi TT

Thp hn
gia gi gc
v gi TT

$14,150
14,150

American Accounting

4.5.3 nh gi HTK theo phng php c tnh


- C s liu lp BCTC
tm thi m khng cn
phi kim k
- C th xc nh s
hng ha b thiu hoc b
h hng

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

Hng mua thun

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

c tnh gi tr HTK cui k


theo gi bn l
c tnh gi tr HTK cui k
theo gi gc.

American Accounting

b. Theo phng php t l li gp

Doanh thu bn hng

$200,000

Tr: hng bn b tr li v gim gi

10,000

Doanh thu thun

$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

Tr: hng mua tr li v gim gi

7,000

Cng: chi ph vn chuyn

2,000

Hng mua thun

130,000

Gi tr hng c th bn

145,000

Tr: gi tr HTK cui k

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

5.1. Tnh cht ca TSDH

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

Bng pht minh


Li th thng mi
Quyn thu.
American Accounting

5.2. K ton ti sn c nh

i sng hu dng ca TSCHH


Mua

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

5.2.1 Mua Bt ng sn, nh xng, thit b

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

b. Nguyn gi Nh ca, nh xng, thit b

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

5.2.2 Khu hao TSC

Khu hao c ghi chp vo cui mi k k ton, bng cch


thc hin bt ton iu chnh:

Chi ph khu hao


Khu hao ly k

xxx
xxx

American Accounting

5.2.2.1. Cc phng php khu hao TSC


Cc phng php
khu hao

Phng php
ng thng

Phng php
sn lng

2 Phng php khu


hao nhanh

(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

Nguyn gi hnh thnh


Gi tr thanh l

$13,200
1,200

i sng hu dng c tnh


S n v sn xut

5
20,000 (dm)

Tnh khu hao


theo 4 pp

American Accounting

a. Phng php ng thng

Nguyn gi Gi tr thanh l

Khu hao =
Thi gian hu dng c tnh

Khu hao trong 5 nm


Nguyn gi
Ngy mua

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

b. Phng php sn lng

Khu hao Nguyn gi Gi tr thanh l


1 n v =
Tng sn lng c tnh

Gi nh rng xe ti trong nm th nht chy c 3,600


dm, nm th hai 4,000 dm, nm th ba 4,800 dm, nm
th t 3,600 dm, nm th nm 4,000 dm.
Xc nh mc khu hao hng nm theo PP sn lng

American Accounting

Khu hao trong 5 nm


Nguyn
gi

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

c. Phng php tng cc ch s ca nm hu dng cn li

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

d. Phng php s d gim dn


KH = 2 * T l KH ng thng * (NG KH ly k)
Phng php s d gim dn c s khc bit ng k so vi cc PP khc:
- Gi tr thanh l khng tr vo NG khi tnh KH
- T l KH c p dng cho 1 s d gim dn hn l cho mt gi tr KH
khng i
Nguyn
gi
Ngy mua

$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

5.2.2.2. Khu hao cho mi phn ca nm


Gi nh xe ti c mua vo ngy 1 thng 4 nm
2001. Cng ty c k bo co theo nm dng lch
1/1

1/4

31/12

Tnh chi ph KH theo Phng php tng s nm hu dng cn li

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

5.2.2.3. Duyt xt li t l khu hao


Gi nh chic my c mua vi gi $14,000 v c gi
tr thanh l l $2,000. Vo thi im mua, chic my
mong i s dng trong su nm v KH trn c s
ng thng. Tuy nhin vo u nm th 3, i sng
hu dng c tnh ca chic my b gim xung t 6
nm cn 4 nm, nhng gi tr thanh l c tnh vo u
nm th 3 vn l $2,000.

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

5.2.3. Phn loi chi ph vn ha v chi ph doanh thu

Chi ph vn ha

Chi ph doanh thu

(Capital expenditures)

(Revenue expenditures)

L chi ph mong i mang li


li nhun trong nhiu k k ton

c x l nh s hnh thnh
ti sn v ghi N
ti khon ti sn thch hp

L chi ph mong i mang li li


nhun ch trong k k ton hin hnh

c ghi chp vo cc
ti
tikhon
khonchi
chiph
ph

Mt s phn loi khng ng s nh hng n thu nhp


c bo co i vi ton b i sng ca ti sn

American Accounting

Sa cha thng xuyn (Ordinary repairs)

- L chi ph cn thit duy tu 1 ti sn trong iu kin


hot ng tt

- Chi ph pht sinh -> tp hp vo TK chi ph sa cha


thng xuyn

Chi ph sa cha
thng xuyn

Tin
100

100

American Accounting

Sa cha ln (Extraordinary Repairs)

Ci tin

Kt qu/nng lc sn xut tng ln


Chi ph vn ha
TSCHH

Tin
(1)

CPKH

KHLK
(2)

American Accounting

Sa cha ln (Extraordinary Repairs)


Sa cha ln

- nh hng n i sng hu dng


- Hoc gi tr thu hi c tnh ca 1 ti sn
Chi ph vn ha

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

khu hao ly k,TSC


4,000

(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

= $ 24,000 / 6nm = $ 4,000


American Accounting

So snh vi k ton Vit Nam

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

5.2.4 Thanh l cc ti sn khu hao


( Disposal of depreciation Assets)

Mt ti sn nh xng hay thit b c th c thanh


l theo mt trong ba cch sau:
Xo s TSC
Bn ti sn bng tin
Trao i ly ti sn khc

200

American Accounting

4 bc thng thng khi thanh l tt c cc ti


sn:

Ghi nhn chi ph khu hao ti sn n ngy thanh l


Xa s nguyn gi ti sn
Xa s khu hao ly k
Ghi nhn khon li hoc l

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

Vo ngy 30/09/20x7, nh qun l quyt nh thanh l ti sn ny


203

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

Xa s TSC v khu hao ly k ca TSC


Gi tr cn li= nguyn gi- Khu hao ly k
Gi tr cn li = 0 -> khng b l
Gi tr cn li > 0 -> mt khon l c ghi chp

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

TH2: Nhn c $1,000 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.

207

-0-

American Accounting

TH3: Nhn c $2,000 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.

208

-0-

American Accounting

c. Trao i ti sn nh xng
Vic trao i thng lin quan ti
Ti sn cng tnh cht

Trao i mt chic c ly mt chic mi


Ti sn khng cng tnh cht

Trao i loi ti sn ny ly loi ti sn khc


K ton trong vic trao i ti sn cng tng t nh
k ton bn ti sn bng tin

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

Quy tc ghi chp li hoc l trong trao i

Trao i

Li trong trao i

L trong trao i

TS khng cng
tnh cht

c ghi nhn

c ghi nhn

TS cng tnh cht

khng c ghi nhn

c ghi nhn

211

American Accounting

L c ghi chp trong trao i


Cng ty MGC i mt chit my c ly mt ci mi hn vi gi ca my mi l
$12,000. Chic my c c nh gi (Trade-in allowance) l $1,000.

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

Li c ghi chp trong trao i TS khng cng tnh cht

Mt chic my c c trao i ly ci mi hn vi gi $12,000.


Chic my c c nh gi (Trade-in allowance) l $3,000.

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

Li khng c ghi chp trong trao i TS cng tnh cht

Mt chic my c c trao i ly ci mi hn vi gi $12,000. Chic


my c c nh gi (Trade-in allowance) l $3,000.

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

Ti nguyn thin nhin

Ch khu hao theo pp s lng


Khu hao cho 1 n v sn phm:
NG - gi tr thanh l c tnh
Tng s lng c tnh khai thc
Tng CP KH cho 1k:

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

Phn loi TSCVH

Patents (Bng pht minh)


Copyrights (Bn quyn)
Leaseholds (Quyn thu t)
Leaseholds improvements (Ci to t thu)
Trade-marks (Nhn hiu thng mi)
Goodwill (Li th thng mi)
Franchises (nhng quyn)

Patent

copyright

American Accounting

Khu hao (Amortization)

S dng phng php khu hao ng thng phn b


cho hu ht tt c cc TSC VH.
Nguyn gi ca TSVH c phn b trong sut i sng
hu dng c tnh hoc theo thi gian php l, ty theo
thi gian no ngn hn.
Khi phn b ghi gim ngay nguyn gi ca TSVH
TSC v hnh
xxx

Chi ph phn b,TSVH


xxx

American Accounting

Patents (bng pht minh)


Cost= purchase+ legal fees+ filing fees

i sng hu
dng c tnh

Theo lut 20 nm

Chn thi gian


no ngn hn

American Accounting

Gi nh rng vo ngy 1/1/2001, cng ty Kubek mua mt bng


pht minh vi nguyn gi $54,400. Bng pht minh c thi gian php
l l 20 nm, c hiu lc bt u t ngy 1/1/2000. Kubek s dng
thi gian php l cn li nh i sng hu dng ca bng pht minh
cho mc ch phn b. Vo u nm 2002, Kubek thng v kin vi
phm bn quyn bng pht minh, chi ph lut php $9,500.
Ghi nhn cc bt ton vo ngy 1/1, 31/12/2001 v 1/1, 31/12/2002

American Accounting

Copyrights (bn quyn)


L hnh thc bo h bi lut php v cc tc
phm ngh thut v cc TS thuc v tr tu
Thi gian khu hao:
Trong sut i sng ca tc gi+ 50nm

American Accounting

Goodwill (Li th thng mi)


Xy ra khi 1 cng ty mua cng ty khc
L khon m gi mua cao hn so vi gi tr
hp l ca TS thun c mua.

American Accounting

Chi ph nghin cu v pht trin.


Tt c chi ph nghin cu v pht trin phi c x l
nh chi ph doanh thu v c tnh vo chi ph trong
k khi pht sinh

All of these R&D costs


will really reduce our
net income this year!

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

6.1 nh ngha v phn loi n phi tr

a.

N phi tr: l trch nhim ca DN v vic tr tin,


chuyn giao TS, hay cung cp dch v cho mt t chc khc
trong tng lai.

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

Cng ty Devon mn $100,000 t ngn hng First.


Khon n ny s c tr trong 20 nm v c 1
khon li phi tr hng nm l 8%
->y l n ngn hn hay n di hn?

Vic b st mt khon n s ko theo


vic b st khng ghi chp chi ph

American Accounting

6.2. N ngn hn (Current Liabilities)

Ngha v thanh ton trong vng


1 nm hay 1 chu k hot ng bnh
thng nu lu hn 1 nm

Thng phiu phi tr


Khon phi tr
N di hn n hn tr
Tin lng v tin cng phi tr
Thu phi tr
Khch hng tr trc
American Accounting

6.2.1 Kim sot kh nng thanh ton v dng tin


Vng quay n phi tr v ngy n bnh qun
-> Thi gian m ch n mong i mt cng ty tr khon phi tr

GVHB +/- thay i HTK trong nm


Vng quay n phi tr =

Khon phi tr bnh qun


365 ngy

Ngy n bnh qun =

Vng quay n phi tr

American Accounting

VD: Radio Corp. C 1 khon n phi tr l $312 triu trong nm 2002


v $ 206.7 triu trong nm 2001. Gi vn hng bn trong nm 2002
l $ 2,338.9 triu v hng tn kho tng ln $ 21.4 triu.
Xc nh vng quay n phi tr v ngy n bnh qun

Vng quay n phi tr =

Ngy n bnh qun =

American Accounting

6.2.2 Nhng thnh phn thng thng ca n ngn hn

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

a. Thng phiu phi tr


- Ngha v i vi giy hn n
- Thng phiu phi tr c th dng m bo khon vay
ngn hng; tr cho nh cung cp, hay mt khon n khc.

Hai loi thng phiu:


Tin li tch ring mnh
gi ca thng phiu
Tin li nm trong mnh
gi

American Accounting

a.1. Tin li tch ring vi mnh gi ca tri phiu.


Ngy 31/ 8, pht hnh mt thng phiu c gi tr $5,000
hn thanh ton l 60 ngy, li sut 12% vi tin li tnh
ring. Ngy 30/10 thanh ton thng phiu v tin li.
31/8

Tin
Thng phiu phi tr

5,000
5,000

Tin li = N gc x li sut x thi gian


= $5,000 x 12%/360 x 30= $50
30/9

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

a.2. Tin li bao gm trong mnh gi ca tri phiu.

Ngy 31/8, pht hnh mt thng phiu c gi tr $5,000


hn thanh ton l 60 ngy, li sut 12% vi tin li tr
trc. Ngy 30/10 thanh ton thng phiu.

31/8

Tin
Chit khu trn thng phiu phi tr
Thng phiu phi tr

4,900
100
5,000

Tin li = N gc x li sut x thi gian


= 5,000 x 12% x 60/ 360 = 100

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

b. Thu bn l v thu tiu dng phi tr


- Do cc cng ty thng mi thu v sau np li cho
nh nc.
- S tr thnh khon n ngn hn ca DN cho n khi
np li cho nh nc.
VD: Ngy 30/8 bn hng $200; thu bn l 5% v
thu tiu dng 10%.

30/8

Tin

230
Doanh thu bn hng
Thu bn l
Thu tiu dng

200
10
20

American Accounting

6.2.2.2 N phi tr c tnh

L khon n hoc trch nhim m s tin khng th


xc nh chnh xc cho n nhng ngy cui nm.
Ban u k ton phi c tnh v v ghi chp khon
n ny.

N c tnh

+ Thu thu nhp DN


+ Thu bt ng sn phi tr
+ N bo hnh sn phm
+ Tin ngh php phi tr

American Accounting

a. Thu thu nhp doanh nghip


Thu nhp ca 1 cng ty c phn phi chu thu ca
chnh ph lin bang
S tin thu thu nhp phi tr tu thuc vo kt qu
kinh doanh
Kt qu kinh doanh ch xc nh c chnh xc vo
cui nm ti chnh

Chi ph thu thu nhp


Thu thu nhp phi tr c tnh

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

VD: Mt chnh quyn a phng c nm ti chnh t ngy 1


thng 7 n ht 30 thng 6 nm sau. Ngy xc nh thu
cho nm ti chnh hin hnh l ngy 1 thng 11. Ngy
thanh ton 15 thng 12. Ngy 1 thng 7 Janis Corp c tnh
thu bt ng sn c tnh cho nm ti l $24,000

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

Ngy 1/11 DN nhn c ho n thu thu nhp bt ng sn l $24,720

30/11 Chi ph thu bt ng sn


Thu bt ng sn phi tr

2,300
2,300

Theo ho n thu TN cho 1 thng: $ 24,7200 : 12 thng= 2,060


Chi ph thu ghi trong thng 11: 2,060 + (60 x4)= 2,300

15/12 Thu bt ng sn phi tr


Thu bt ng sn tr trc
Tin

10,300
14,420
24,720

American Accounting

31/12 Chi ph thu bt ng sn


Thu bt ng sn tr trc

2,060
2,060

Bt ton iu chnh phn b tng t cho mi thng t 30/1 n 30/6

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

Ghi nhn khi pht sinh doanh thu.


Chi ph bo hnh sn phm
Bo hnh sn phm phi tr c tnh

Ghi nhn khi pht sinh bo hnh


Bo hnh sn phm phi tr c tnh
Hng tn kho

American Accounting

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