Chuong 1 Tong Quan Ve Ke Toan -Sv

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Tng quan v KTon

Transcript

  • K TON QUN L

    1

  • K TON QUN L

    Ti liu tham kho

    EBOOK: ACCOUNTING PRINCIPLE

    Phng thc nh gi Thi: 60%

    Bi tp nhm: 40%

    im bi tp nhm s c tnh trong trng hp im bi thi t

    5 im tr ln

    ng gp c nhn : 10% bi tp kim tra ti lp (t xut)

    BI TP NHM: 10%

    2

  • K TON QUN L

    Thut ng k ton qun l:

    SV c th gi email cho GV vi Subject Terminology:

    Thut ng bt k v s c GV tr li qua email gii

    thch thut ng ny.

    a ch email: nbngoc@sim.hcmut.edu.vn

    3

  • CNG MN HC

    CHNG 1: TNG QUAN V K TON (T1,T2,T3)

    CHNG 2: K TON DOANH NGHIP (T4)

    CHNG 3: K TON HNG TN KHO CA DOANH

    NGHIP THNG MI (T5,T6)

    CHNG 4: K TON NGUN VN (T7,T8)

    CHNG 5: BO CO LU CHUUYN TIN T (T9)

    CHNG 6: PHN TCH BO CO TI CHNH (T10)

    CHNG 7: PHN TCH MI QUAN H CVP (T11,T12)

    CHNG 8: NGN SCH TNG TH (T13,T14)

    4

  • CHNG 1:

    TNG QUAN V K TON

    5

  • NI DUNG CHNH

    1. K TON NGN NG KINH DOANH

    2. PHN LOI K TON

    1. K TON QUN TR

    2. K TON TI CHNH

    3. CC BO CO TI CHNH TRONG K TON

    TI CHNH

    4. YU CU V THNG TIN K TON TI CHNH

    5. PHNG TRNH K TON C BN

    6. QUY TRNH K TON

    7. CC GI THIT & NGUYN TC C BN

    TRONG K TON6

  • K TON NGN NG KINH DOANH

    RA QUYT NH

    LIN QUAN N

    TRUYN T

    THNG TIN N

    CC HOT NG

    KINH DOANH C

    GHI NHN BI

    I TNG

    CN RQ

    CNG TY

    NHN VIN K TON

    BO CO

    K TON L MT H THNG THNG TIN, N NHN DIN,

    GHI CHP, TNG HP V TRUYN T CC THNG TIN

    KINH T CA MT T CHC N CC I TNG CN

    THNG TIN RA QUYT NH

  • MQH CNG TY & CC I TNG

    LIN QUAN

    1. NU MC TIU HOT NG CA MT CNG TY

    2. HY LIT K CC HOT NG CHNH CA MT

    CNG TY

    3. CC I TNG M CNG TY C MI LIN H &

    TRNH BY C TH MI LIN H .

    4. DUY TR V PHT TRIN TT NHNG MI

    QUAN H NY TH CN C CI G? V NU V D

    C TH

    8

  • I TNG S DNG THNG TIN K TON L AI?

    CNG TY

    - THU HT

    VN

    - U T

    MY MC

    TB, C S

    VT CHT

    - SN XUT,

    BN HNG

    HOC CUNG

    CP DCH V

    NH U T

    NGI QUN L

    V NHN VIN

    NH CUNG CP

    KHCH HNG

    C QUAN NH

    NC (THU)

    TIN

    TIN

    TIN

    DCH VTIN

    H/HA,

    NVL

    SP, D/V

    TIN

    TIN

    DCH V

    H0T NG

    - HUY NG

    VN

    - U T

    - SN XUT

    KINH

    DOANH

    9

    I TNGMQH

    K TON H THNG THNG TIN

  • CU HI QUAN TM & T/TIN CN TRUYN T

    NGI CHO VAY

    (1) C/TY C TIN MT THANH TON N KHNG?

    (2) GI TR TI SN HIN C CU CNG TY TR N

    KHNG?

    NH U T

    (1) C/ TY C KH NNG CHI TR BAO NHIUC TC ?

    (2) SUT SINH LI CA C PHIU C/TY L BAO NHIU?

    NH CUNG CP

    1. CNG TY C TIN MT THANH TON TIN HNG?

    2. NNG LC THANH TON CA CNG TY NH TH NO?

    KHCH HNG

    C QUAN THU10

    THNG TIN

    YU CU

    1. TI SN

    CA CNG TY

    2. N CA

    CNG TY

    3. VN CSH

    CA CNG TY

    4. NNG LC

    KINH DOANH

    CA CNG TYC/TY C NNG LC TI CHNH THC HIN NHNG CAM KT TRONG HP NG KHNG?

    CNG TY NN NP BAO NHIU THU

  • CU HI QUAN TM & T/TIN CN TRUYN T

    RA CC QUYT NH LIN QUAN N VIC LP K

    HOCH; KIM SOT V IU PHI & KHUYN KHCH

    BNG CH TIU NH GI & K HOCH KHEN THNG:

    DNG KHUYN KCH, TO NG LC CHO NH QUN

    L V NHN VIN HNH NG HNG V MC TIU

    CHUNG CA T CHC

    NH QUN L CC CP CN THNG TIN KINH T CA

    T CHC LM G?

    BNG NGN SCH TNG TH: H TR NH QL TRONG

    VIC NH HNG V KIM SOT CC MT HKD

    BO CO CHI PH SN XUT SN PHM, BO CO KT

    QU KD B PHN. : O LNG GI THNH SN PHM,

    KT QU CA CC MT HOT NG, CC N V, CC

    NH QUN L V NHN VIN

  • I TNG S DNG THNG TIN K TON &

    H THNG K TON

    CC NH QUN L TRONG

    DOANH NGHIP

    RQ KINH DOANH NGN HN

    RQ KINH DOANH DI HN..

    K TON QUN TR K TON TI CHNH

    I TNG BN NGOI

    DOANH NGHIP

    NH U T GP VN;

    CHO VAY; NH CUNG CP;

    C QUAN NH NC

    I TNG BN TRONG

    DOANH NGHIP

    H THNG K TON

    RQ CHO VAY, MUA CP,

    CUNG CP HNG HO

    TC NG V CHU TRCH

    NHIM V HIU QU HKD

    CHU NH HNG BI KT

    QU HKD CU DN

    12

  • CC BO CO TI CHNH

    BNG CN

    I K TON

    BO CO

    THU NHP

    BO CO

    LI NHUN

    GI LIBO CO

    LU CHUYN

    TIN T 13

    CUNG CP THNG TIN TI CHNH CA CNG TY

    CHO CC I TNG BN NGOI RQ (C NG

    V CC I TNG QUAN TM KHC).

  • BO CO THNG NIN CU CNG TY

    CUNG CP CHO C NG V CC

    I TNG QUAN TM KHC.

    1. CC BO CO TI CHNH

    2. BNG THUYT MINH

    3. BO CO KIM TON

    4. BNG BO CO V PHN

    TCH CU BAN QUN TR DN.

    14

  • BO CO KT QU KINH DOANH

    THNG TIN V KT QU HKD LI HOC L CU

    CNG TY TRONG THI ON BO CO.

    15

    DOANH THU

    Doanh thu dch v 11,000.0$

    Tng doanh thu 11,000.0$

    CHI PH

    Chi ph vn phng phm 4,000.0$

    Chi ph lng 2,000.0$

    Chi ph thu 2,000.0$

    Chi ph tin ch 600.0$

    Chi ph bo him 300.0$

    Chi ph qung co 100.0$

    Tng chi ph 9,000.0$

    LI NHUN HOT NG KINH DOANH 2,000.0

    LI (L) T CC HOT NG KHC -

    LI NHUN TRC THU 2,000.0

    THU THU NHP DOANH NGHIP -

    LI NHUN SAU THU 2,000.0

    THNG 9/2008

    BO CO THU NHP

    CNG TY DU LCH AAA

  • BO CO LI NHUN GI LI

    Li nhun gi li 1/9/2008 -$

    Cng: Li nhun rng 2,000

    Tr: c tc (1,000)

    Li nhun gi li 30/9/ 2008 1,000$

    THNG 9/2008

    AROMA, INC.

    BO CO LI NHUN GI LI

    16

    THNG TIN V S THAY I LI NHUN GI LI

    (VN CH S HU) TRONG THI ON BO CO.

    C TH L DO TC NG T LI NHUN RNG V

    VIC CHIA C TC CHO C NG TRONG K

  • BNG CN I K TON

    THNG TIN V V TH TI

    CHNH CA CNG TY TI

    THI IM BO CO:

    1. S HU NHNG TI SN

    NO, BAO NHIU?

    2. NGUN VN NH TH

    NO?

    2.1 VN N BAO NHIU?

    2.2 VN CH S HU

    BAO NHIU?

    TI SN

    Tin mt 14,000$

    Khon phi thu 1,000

    Vn phng phm 3,000

    Thit b 40,000

    Tng ti sn 58,000$

    NGUN VN

    N

    Khon phi tr 7,000$

    Phiu n phi tr 20,000

    Tng n 27,000

    VN CH S HU

    Vn gp c ng 30,000

    Li nhun gi li 1,000

    Tng vn ch s hu 31,000

    Tng ngun vn 58,000$

    AROMA, INC.

    BNG CN I K TON

    NGY 30/9/2008

    17

  • BO CO LU CHUYN TIN T

    DNG TIN T HOT NG KINH DOANH

    Thu tin t khch hng 10,000$

    tr tin cho nh cung cp v nhn vin (5,000)

    Tin rng t hot ng kinh doanh 5,000

    DNG TIN T HOT NG U T

    Chi tin mua thit b (40,000)

    Tin rng t hot ng u t (40,000)

    DNG TIN T HOT NG TI CHNH

    Thu tin t pht hnh c phiu 30,000

    Chi tin tr c tc cho c ng (1,000)

    Thu tin t vay n ngn hng 20,000

    Tin rng t hot ng ti chnh 49,000

    THAY I TIN RNG TRONG K 14,000

    S d tin mt u k 1/9/2008 -

    S d tin mt cui k 30/9/2008 14,000$

    AROMA, INC.

    BO CO LU CHUYN TIN T

    THNG 9/2008

    THNG TIN TI CHNH

    V VIC THU V CHI

    TIN CA DN TRONG

    THI ON BO CO.

    C TH L CC H TI

    CHNH, U T V

    KINH DOANH C TC

    NG NH TH NO

    N TNH HNH TIN

    CA DN. QUA NH

    U T C TH NH

    GI C KH NNG

    TO TIN, MC

    CN TIN CA DN

    18

  • MQH GIA CC BO CO TI CHNH

    THI

    IM

    BT U

    THI

    IM KT

    THC

    BNG

    CN I

    K TON

    THI K

    BO CO THU NHP

    BO CO LU CHUYN TIN T

    BO CO LI NHUN GI LI

    BNG

    CN I

    K TON

    19

  • V D: MQH GIA CC BO CO TI CHNH (1)

    30/09/08

    TI SN

    Tin mt 14,000$

    Khon phi thu 1,000

    Vn phng phm 3,000

    Thit b 40,000

    Tng ti sn 58,000$

    N

    Khon phi tr 7,000$

    Phiu n phi tr 20,000

    Tng n 27,000

    VN CH S HU

    Vn gp c ng 30,000

    Li nhun gi li 1,000

    Tng vn ch s hu 31,000

    Tng n & vn ch s hu 58,000$

    AROMA, INC.

    BNG CN I K TON

    NGY 30/9/2008

    GI THIT CNG TY BT U H VO NGY 1/9/2008.

    DI Y L BNG CN I K TON NGY 30/9/2008

    20

  • V D: MQH GIA CC BO CO TI CHNH (2)

    Doanh thu

    Thu nhp dch v 11,000$

    Tng thu nhp 11,000

    Chi ph

    Chi ph vn phng phm 4,000

    Chi ph lng 2,000

    Chi ph thu ca hng 2,000

    Chi ph tin ch 600

    Chi ph bo him 300

    Chi ph qung co 100

    Tng chi ph 9,000

    Li nhun rng 2,000$

    THNG 9/2008

    BO CO THU NHP

    AROMA, INC.

    Li nhun gi li 1/9/2008 -$

    Cng: Li nhun rng 2,000

    Tr: c tc (1,000)

    Li nhun gi li 30/9/ 2008 1,000$

    THNG 9/2008

    PIZZA AROMA, INC.

    BO CO LI NHUN GI LI

    TI SN

    Tin mt 14,000$

    Khon phi thu 1,000

    Vn phng phm 3,000

    Thit b 40,000

    Tng ti sn 58,000$

    N

    Khon phi tr 7,000$

    Phiu n NH phi tr 20,000

    Tng n 27,000

    VN CH S HU

    Vn gp c ng 30,000

    Li nhun gi li 1,000

    Tng vn ch s hu 31,000

    Tng n & vn ch s hu 58,000$

    AROMA, INC.

    BNG CN I K TON

    NGY 30/9/2008

    21

  • V D: MQH GIA CC BO CO TI CHNH (3)

    DNG TIN T HOT NG KINH DOANH

    Thu tin t khch hng 10,000$

    tr tin cho nh cung cp v nhn vin (5,000)

    Tin rng t hot ng kinh doanh 5,000

    DNG TIN T HOT NG U T

    Chi tin mua thit b (40,000)

    Tin rng t hot ng u t (40,000)

    DNG TIN T HOT NG TI CHNH

    Thu tin t pht hnh c phiu 30,000

    Chi tin tr c tc cho c ng (1,000)

    Thu tin t vay n ngn hng 20,000

    Tin rng t hot ng ti chnh 49,000

    THAY I TIN RNG TRONG K 14,000

    S d tin mt u k 1/9/2008 -

    S d tin mt cui k 30/9/2008 14,000$

    AROMA, INC.

    BO CO LU CHUYN TIN T

    THNG 9/2008

    30/09/08

    TI SN

    Tin mt 14,000$

    Khon phi thu 1,000

    Vn phng phm 3,000

    Thit b 40,000

    Tng ti sn 58,000$

    N

    Khon phi tr 7,000$

    Phiu n phi tr 20,000

    Tng n 27,000

    VN CH S HU

    Vn gp c ng 30,000

    Li nhun gi li 1,000

    Tng vn ch s hu 31,000

    Tng n & vn ch s hu 58,000$

    AROMA, INC.

    BNG CN I K TON

    NGY 30/9/2008

    TI SN THAY I

    1/9 - 30-9/08

    Tin mt 14,000$

    Khon phi thu 1,000

    Vn phng phm 3,000

    Thit b 40,000

    Tng ti sn 58,000$

    N

    Khon phi tr 7,000$

    Phiu n NH phi tr 20,000

    Tng n 27,000

    VN CH S HU

    Vn gp c ng 30,000

    Li nhun gi li 1,000

    Tng vn ch s hu 31,000

    Tng n & vn ch s hu 58,000$

    AROMA, INC.

    BNG CN I K TON

    NGY 30/9/2008

    22

  • YU CU CA THNG TIN K TON

    1. TNH TNG QUAN:

    H TR NGI S DNG THNG TIN RQ

    KP THI

    HU CH CHO VIC D BO TNG LAI

    THNG TIN K TON PHI HU CH.

    THNG TIN HU CH CN:

    23

    2. TNH NG TIN CY:

    THNG TIN C CHNG C

    KHNG B THIN LCH

  • YU CU CA THNG TIN K TON

    3. TNH C TH SO SNH:

    QUA CC NM KHC NHAU CA CNG CNG TY

    GIA CC CNG TY GING NHAU

    GIA CNG TY V S TRUNG BNH CA NGNH

    CNG TY ANG HOT NG

    THNG TIN HU CH CN:

    24

    4. TNH NHT QUN:

    DNG CNG PHNG PHP KHI X L CNG

    MT VN CC K KHC NHAU

    GIP SO SNH C S LIU K TON GIA

    CC K VI NHAU

  • PHNG TRNH K TON C BN

    TI SN T = NGUN VN T

  • PHNG TRNH K TON C BN

    TI SN T = NGUN VN T

    TA C

    NGUN VNCK = VN NCK + VN CH S HUCK

    VN CH S HUCK = VN GP CSHCK + LNGLCK

    LNGLCK = LNGL/K + LNRT/K - CHIA C TCT/K

    LNRT/K = D/THUT/K - C/PHT/K

  • PHNG TRNH K TON C BN

    TI SN T = NGUN VN T

    TA C

    NGUN VNCK = VN NCK + VN CH S HUCK

    VN CH S HUCK = VN GP CSHCK + LNGLCK

    LNGLCK = LNGL/K + LNRT/K - CHIA C TCT/K

    TI SNCK = VN NCK + VG CSHCK + LNGL/K +

    D/THUT/K - C/PHT/K - CHIA C TCT/K

    PHNG TRNH K TON M RNG

    LNRT/K = D/THUT/K - C/PHT/K

  • PHNG TRNH K TON C BN

    T/SNCK = VN NCK + VGCSH CK + LNGL/K +

    D/THUT/K - C/PHT/K - CHIA C TCT/K

    PHNG TRNH K TON M RNG

  • PHNG TRNH K TON C BN

    T/SNCK = VN NCK + VGCSH CK + LNGL/K +

    D/THUT/K - C/PHT/K - CHIA C TCT/K

    PHNG TRNH K TON M RNG

    BC KQKD BC LNGL

    BNG CKT

  • CC I TNG K TON CA

    BO CO TI CHNH (TT)

    1. TI SN (ASSETS)

    2. N PHI TR (LIABILITIES)

    3. VN CH S HU (EQUITY)

    4. THU NHP/DOANH THU (REVENUE)

    5. CHI PH (EXPENSES)

    6. LI T CC HOT NG KHC (GAIN)

    7. L T CC HOT NG KHC (LOSS)

    BNG CKT

    BO CO

    THU NHP

  • TI SN

    TI SN

    Tin mt 14,000$

    Khon phi thu 1,000

    Vn phng phm 3,000

    Thit b 40,000

    Tng ti sn 58,000$

    N PHI TR

    Khon phi tr 7,000$

    Phiu n phi tr 20,000

    Tng n 27,000

    VN CH S HU

    Vn gp c ng 30,000

    Li nhun gi li 1,000

    Tng vn ch s hu 31,000

    Tng n & vn ch s hu 58,000$

    AROMA, INC.

    BNG CN I K TON

    NGY 30/9/2008

    NGUN LC KINH T THUC QUYN S HU

    V S DNG CU DN, NGUN LC NY C GI

    TR O LNG C V S TO LI CH

    TNG LAI CHO DN.

  • N PHI TR

    TI SN

    Tin mt 14,000$

    Khon phi thu 1,000

    Vn phng phm 3,000

    Thit b 40,000

    Tng ti sn 58,000$

    N PHI TR

    Khon phi tr 7,000$

    Phiu n phi tr 20,000

    Tng n 27,000

    VN CH S HU

    Vn gp c ng 30,000

    Li nhun gi li 1,000

    Tng vn ch s hu 31,000

    Tng n & vn ch s hu 58,000$

    AROMA, INC.

    BNG CN I K TON

    NGY 30/9/2008

    CC KHON N CU DN I VI CC CH N V

    S C THANH TON TRONG TNG LAI.

  • VN CH S HU

    TI SN

    Tin mt 14,000$

    Khon phi thu 1,000

    Vn phng phm 3,000

    Thit b 40,000

    Tng ti sn 58,000$

    N PHI TR

    Khon phi tr 7,000$

    Phiu n phi tr 20,000

    Tng n 27,000

    VN CH S HU

    Vn gp c ng 30,000

    Li nhun gi li 1,000

    Tng vn ch s hu 31,000

    Tng n & vn ch s hu 58,000$

    AROMA, INC.

    BNG CN I K TON

    NGY 30/9/2008

    PHN TI SN CN LI SAU KHI CHI TR HT CC

    KHON N = VN GP CSH + VN N

  • DOANH THU & CHI PH

    THU NHP/DOANH THU

    Thu nhp dch v 11,000.0$

    Tng thu nhp 11,000.0$

    CHI PH

    Chi ph vn phng phm 4,000.0$

    Chi ph lng 2,000.0$

    Chi ph thu 2,000.0$

    Chi ph tin ch 600.0$

    Chi ph bo him 300.0$

    Chi ph qung co 100.0$

    Tng chi ph 9,000.0$

    LI NHUN HOT NG KINH DOANH 2,000.0

    LI (L) T CC HOT NG KHC -

    LI NHUN TRC THU 2,000.0

    THU THU NHP DOANH NGHIP -

    LI NHUN SAU THU 2,000.0

    THNG 9/2008

    BO CO THU NHP

    CNG TY DU LCH AAA

    DOANH THU

    L G?

    CHI PH L G?

    LI L T CC

    HOT NG

    KHC L G?

  • DOANH THU & CHI PH

    THU NHP/DOANH THU

    Thu nhp dch v 11,000.0$

    Tng thu nhp 11,000.0$

    CHI PH

    Chi ph vn phng phm 4,000.0$

    Chi ph lng 2,000.0$

    Chi ph thu 2,000.0$

    Chi ph tin ch 600.0$

    Chi ph bo him 300.0$

    Chi ph qung co 100.0$

    Tng chi ph 9,000.0$

    LI NHUN HOT NG KINH DOANH 2,000.0

    LI (L) T CC HOT NG KHC -

    LI NHUN TRC THU 2,000.0

    THU THU NHP DOANH NGHIP -

    LI NHUN SAU THU 2,000.0

    THNG 9/2008

    BO CO THU NHP

    CNG TY DU LCH AAA

    L KT QU T

    BN HNG HAY

    CUNG CP DCH V

    CHO KHCH HNG.

    O LNG BNG

    S TIN KHCH

    HNG CHI TR

    C C HNG V

    DCH V DO DN

    CUNG CP

  • DOANH THU & CHI PH

    THU NHP /DOANH THU

    Thu nhp dch v 11,000.0$

    Tng thu nhp 11,000.0$

    CHI PH

    Chi ph vn phng phm 4,000.0$

    Chi ph lng 2,000.0$

    Chi ph thu 2,000.0$

    Chi ph tin ch 600.0$

    Chi ph bo him 300.0$

    Chi ph qung co 100.0$

    Tng chi ph 9,000.0$

    LI NHUN HOT NG KINH DOANH 2,000.0

    LI (L) T CC HOT NG KHC -

    LI NHUN TRC THU 2,000.0

    THU THU NHP DOANH NGHIP -

    LI NHUN SAU THU 2,000.0

    THNG 9/2008

    BO CO THU NHP

    CNG TY DU LCH AAA

    L KT QU T

    BN HNG HAY

    CUNG CP DCH V

    CHO KHCH HNG

    TRONG MT THI

    ON C TH.

    O LNG BNG

    S TIN KHCH

    HNG CHI TR

    C C HNG V

    DCH V DO DN

    CUNG CP

    L NHNG CHI PH

    DN PHI B RA

    C C DOANH

    THU GM:

    LNG NV, CP

    QUNG CO, PH

    BO HIM, CC CHI

    PH KHC

  • DOANH THU & CHI PH

    THU NHP /DOANH THU

    Thu nhp dch v 11,000.0$

    Tng thu nhp 11,000.0$

    CHI PH

    Chi ph vn phng phm 4,000.0$

    Chi ph lng 2,000.0$

    Chi ph thu 2,000.0$

    Chi ph tin ch 600.0$

    Chi ph bo him 300.0$

    Chi ph qung co 100.0$

    Tng chi ph 9,000.0$

    LI NHUN HOT NG KINH DOANH 2,000.0

    LI (L) T CC HOT NG KHC -

    LI NHUN TRC THU 2,000.0

    THU THU NHP DOANH NGHIP -

    LI NHUN SAU THU 2,000.0

    THNG 9/2008

    BO CO THU NHP

    CNG TY DU LCH AAA

    L KT QU T

    BN HNG HAY

    CUNG CP DCH V

    CHO KHCH HNG

    TRONG MT THI

    ON C TH.

    O LNG BNG

    S TIN KHCH

    HNG CHI TR

    C C HNG V

    DCH V DO DN

    CUNG CP

    L NHNG CHI PH

    DN PHI B RA

    C C DOANH

    THU GM:

    LNG NV, CP

    QUNG CO, PH

    BO HIM, CC CHI

    PH KHC

    L NHNG KHON

    PHT SINH NGOI

    HKD CHNH CA

    DN. VD: LI (L) T

    BN MMTB, BN

    U T CK.