Chng 2: Khi qut h

thng k ton M
 Chng 2: Khi qut h thng k ton
M

Mc tiu chng hc: tm hiu

khi qut h thng k ton M v
c im h thng k ton
Nguyn tc xy dng
Phng php k ton mt s nghip
v ch yu
 Chng 2: Khi qut h thng k ton
M
Yu cu u ra ca chng hc:
M t v gii thch c nguyn tc
xy dng k ton M
M t c s khc nhau c bn v
c im gia h thng k ton M
v h thng k ton Vit Nam.
Thc hnh mt s phng php k
ton c trng theo ch k ton
M.
 2.1 c im h thng k ton M

1. i tng v phng trnh k

ton
2. Phng thc k ton
3. Chu trnh k ton
4. H thng ti khon
5. H thng s
 2.1 c im h thng k ton M

i tng v phng trnh k ton

 2.1 c im h thng k ton M

V d 1: Xc nh cc s liu cn
thiu ca bng s liu v tnh
hnh hot ng sn xut kinh doanh
ca mt cng ty qua 3 nm hot
ng
 Ch tiu 2001 2002 2003
1. TS lu ng 2.505 e o
2. TSC a 1.949 3.120
3. Tng TS 4.257 f p
4. N ngn hn 1.988 g 3.260
5. N di hn 796 894 q
6. Vn gp b 585 612
7. LNGL 1.023 1.097 1.204
8. Tng n v vn c 4.837 r

9. C tc 32 34 36
10. TSL/ N ngn d i 1,06
hn
 2.1 c im h thng k ton M

V d 2: Mt lut s m mt vn
phng cung cp dch v t vn lut
v theo di hot ng ca vn phng
trong thng u tin nh sau:
 2.1 c im h thng k ton M
1. u t $20.000 tin mt cho hot ng ca vn phng.
2. Mua sm mt s vt dng cho vn phng bng tin mt
$1.000.
3. Mua mt my vi tnh tr gi $3.000, thanh ton $2.000,
n ngi bn $1.000.
4. Cung cp mt dch v t vn cho khch hng v thu
$5.000 tin mt.
5. Mua bn gh tr gi $8.500 cha thanh ton tin.
6. Tr tin thu nh thng 1 l $500.
7. Tr n cho ngi bn my vi tnh s tin cn li.
8. Tr lng trong thng cho nhn vin $1.500.
9. Thc hin dch v t vn cho khch hng v thu $6.000
tin mt.
2.1 c im h thng k
ton M
Yu cu: Trnh by tnh hnh kinh
doanh v tnh quan h cn i gia
cc i tng k ton theo bng cho
sn.
 Ti sn N phi tr Vn CSH
Tin mt Vt dng Thit b
u k 0 0 0 = 0 0
1
S d
2
S d
3
S d
4
S d
5
S d
6
S d
7
S d
8
S d
9
 2.1 c im h thng k ton M

Phng thc k ton

K ton tin mt/ k ton qu: THC

THU THC CHI
K ton dn tch / k ton thc t
pht sinh: D THU D CHI
 2.1 c im h thng k ton M
Tiu thc K ton tin K ton theo thc t pht
mt sinh
Thi im ghi nhn Ghi nhn Doanh thu l khon lm
doanh thu doanh thu khi tng vn ch s hu, kt
thc t thu qu ca vic tng ti sn
tin hoc gim n phi tr v
c ghi nhn khi vic giao
hng ha hoc dch v c
thc hin.
Thi im ghi nhn Ghi nhn chi Chi ph l khon lm gim
chi ph ph khi thc t vn ch s hu, l kt qu
thu tin ca gim ti sn hoc tng
n phi tr v l mc ch
ca vic to ra doanh thu.
Kt qu hot ng Dng tin thu - Doanh thu - Chi ph
kinh doanh Dng tin chi
 2.1 c im h thng k ton M

V d: Cng ty Anderson bt u hot ng kinh

doanh vo thng 5 nm 200x. S liu v tnh hnh
hot ng trong thng 8 nh sau:
1. Mua hng ha tr gi $40.000, thanh ton cho
ngi bn $12.000, s cn li s thanh ton vo
thng sau.
2. Tr tin thu nh $4.000 cho 2 thng
3. Bn cho khch hng mt s hng ha tr gi
$50.000, gi vn ca hng ha ny l $32.000,
khch hng tr ngay $14.000 bng tin mt, s cn
li s tr vo thng sau.
Yu cu: Lp Bo co thu nhp ca cng ty theo
phng thc k ton tin mt v k ton thc t
 2.1 c im h thng k ton M

BO CO THU NHP
( Theo phng thc k ton tin (Theo phng thc k ton dn
mt) tch)
Tin mt thu t khch hng Doanh thu bn hng

Tr: cc chi ph bng tin mt Tr: cc chi ph

Cng chi tin mt Tng chi ph

Chi vt thu Li nhun rng

 2.1 c im h thng k ton M

Chu trnh k ton

K ton Vit Nam: bao

nhiu chu trnh k ton
K ton M p dng hnh
thc???
2.1 c im h thng k ton M

Chu trnh k ton Vit

Nam, hnh thc ghi s Nht
k chung
 2.1 c im h thng k ton M

Chu trnh k ton Vit Nam, hnh

thc ghi s Nht k chung

Chng S S Ci Bo co
t gc Nht k ti chnh
 2.1 c im h thng k ton M

Chng S S Ci Bng
t gc Nht k cn i
th

Bng Ghi s
Bo co k Bt Bt ton
ti ton iu
ton
chnh iu chnh
nhp
chnh
 2.1 c im h thng k ton M

H thng ti khon

Nguyn tc xy dng

K ton Vit Nam

K ton M
 2.1 c im h thng k ton M

Nguyn tc ghi chp

Ti sn, Chi ph, Rt Vn, Doanh thu
vn
 2.1 c im h thng k ton M

Da vo nhng
cn c no
phn loi ti
khon ?
2.1 c im h thng k ton M
 2.1 c im h thng k ton M
Phn loi theo
: y l cch thc phn loi ch yu
v ph bin
Loi TK cp 1 H thng TK H thng TK
hai ch s ba ch s
Loi 1: T 11 n 19 T 101 n 199
Loi 2: T 21 n 29 T 201 n 299
Loi 3: T 31 n 39 T 301 n 399
Loi 4: T 41 n 49 T 401 n 499
Loi 5: T 51 n 59 T 501 n 599
CHART OF ACCOUNTS FOR A SMALL BUSINESS
JONES MURPHY ADVERTISING AGENCY
111 Cash
112 Notes Receivable
113 Accounts Receivable
114 Fees Receivable
115 Art Supplies
116 Office Supplies
117 Prepaid Rent
118 Prepaid Insurance
141 Land
142 Buildings
143 Accumulated Depreciation, Buildings
144 Art Equipments
145 Accumulated Depreciation, Art Equipment
146 Office Equipments
147 Accumulated Depreciation, Office Equipment
211 Payable Notes
212 Payable Accounts
213 Unearned Art Fees
214 Payable Wages
221 Mortgage Payal
311 Jones Murphy, Capital
312 Jones Murphy, Withdrawals
313 Income Summary
411 Advertising Fees Earned
412 Art Fees Earned
511 Office Wages Expenses
512 Utility Expenses
513 Telephone Expenses
514 Rent Expenses
515 Insurance Expenses
516 Art Supplies Expenses
517 Office Supplies Expenses
518 Depreciation Expenses, Building
519 Depreciation Expenses, Art Equipment
520 Depreciation Expenses, Office Equipment
 2.1 c im h thng k ton M

H thng s k ton
K ton M ch p dng hnh thc ghi
s ?

Cn c nhng loi s no
 2.1 c im h thng k ton M

H thng s k ton
-
-
 2.1 c im h thng k ton M

(General Journal)
 GENERAL JOURNAL Page

Post
Date Description Reference Debit Credit
(1) (2) (3) (4) (5)
 GENERAL JOURNAL Page

Post
Date Description Reference Debit Credit
(1) (2) (3) (4) (5)
 2.1 c im h thng k ton M

Cch ghi s Nht K

Ct ngy thng
Ct din gii

Ct tham chiu

Ct N
Ct C
 2.1 c im h thng k ton M

V d: Nm 200X nhn thy xu hng pht trin ca cc

dch v cng chng, James Neal m Cng ty dch v
t vn cng chng vi tn gi James Certified Answering
Service. Cc nghip v kinh t pht sinh trong thng
5/200X nh sau:
1. Ngy 1/5: James Neal u t $4.300 tin mt v
$1.600 thit b vn phng
2. Ngy 3/5: Tr $500 tin thu vn phng thng ny
3. Ngy 9/5: Mua chu $400 tip liu vn phng
4. Ngy 12/5: Mua thit b cng chng $3.000 bng tin
mt
5. Ngy 15/5: Tr $450 tin lng cho nhn vin bng
tin mt
Yu cu: Ghi cc nghip v kinh t pht sinh vo S
 S NHT K CHUNG Trang:.......1....

Post
Date Description Reference Debit Credit
(1) (2) (3) (4) (5)
 S NHT K CHUNG Trang:.......1....

Post
Date Description Reference Debit Credit
(1) (2) (3) (4) (5)
 S NHT K CHUNG Trang:.......1....

Post
Date Description Reference Debit Credit
(1) (2) (3) (4) (5)
 2.1 c im h thng k ton M

(General Ledger)
 GENERAL LEDGER
Account title: Account No:
Date Item Post Debit Credit Balance
(1) (2) Reference (4) (5)
(3) Debit Credit(
(6) 7)
 2.1 c im h thng k ton M
Cch ghi S Ci
Ct ngy thng (Date)
Ct loi nghip v (Item)

Ct tham chiu (Post reference)

Ct N (Debit) v ct C (Credit)

Ct s D (Balance)
 2.1 c im h thng k ton M

GHI CH:
Trn ct tham chiu ca Nht k
chung

Trn ct tham chiu ca S Ci

 2.1 c im h thng k ton M

V d: Chuyn cc nghip v ca cng ty James

Neal vo S ci tng ti khon tng ng
1. Ngy 1/5: James Neal u t $4.300 tin mt
v $1.600 thit b vn phng
2. Ngy 3/5: Tr $500 tin thu vn phng
thng ny
3. Ngy 9/5: Mua chu $400 tip liu vn phng
4. Ngy 12/5: Mua thit b cng chng $3.000
bng tin mt
5. Ngy 15/5: Tr $450 tin lng cho nhn vin
bng tin mt
 GENERAL LEDGER

Account title: Account No:

Date Item Post Debit Credit Balance

(1) (2) Reference (4) (5)
(3) Debit Credit(
(6) 7)
 GENERAL LEDGER

Account title: Account No:

Date Item Post Debit Credit Balance

(1) (2) Reference (4) (5)
(3) Debit Credit(
(6) 7)
GENERAL LEDGER

Sau khi chuyn cc

nghip v vo s Ci
tng ng th S
Nht k c g thay i
 S NHT K CHUNG Trang:.......1....

Post
Date Description Reference Debit Credit
(1) (2) (3) (4) (5)
1/5 Tin mt 4.300
Thit b vn phng 1.600
Vn ch nhn, James 5.900
Neal
Ch nhn u t
3/5 Chi ph thu vn phng 500
Tin mt 500
Thu vn phng
 S NHT K CHUNG Trang:.......1....

9/5 Tip liu vn phng 400

Phi tr nh cung 400
cp
Mua chu tip liu vn
phng
12/5 Thit b cng chng 3.000
Tin mt 3.000
Mua thit b cng chng
15/5 Chi ph lng nhn vin 450
Tin mt 450
Tr lng cho nhn vin
 Chu trnh k ton M

Chng S S Ci Bng
t gc Nht k cn i
th

Bng Ghi s
Bo co k Bt Bt ton
ti ton iu
ton
chnh iu chnh
nhp
chnh
 2.1 c im h thng k ton M

Bng cn i th (Trial Balance)

-
 2.1 c im h thng k ton M

TRIAL BALANCE
For the year ended ....

Accounts Debit Credit

Total
 Trial balance
Account Title Debit Credit
Cash
Accounts receivable
Inventory
Supplies

Total
 2.1 c im h thng k ton M

Cc bc lp Bng cn i th:
(1)
(2)

(3)
(4)
 2.1 c im h thng k ton M

V d:
Lp bng cn i th cho cng ty
James Neal v d trn
 2.1 c im h thng k ton M
Cng ty dch v t vn cng chng James Neal
BNG CN I TH
K k ton kt thc ngy 31/5/200X
Tn ti khon N C

Tng cng
 2.1 c im h thng k ton M
GHI CH V K THUT TRNH BY S
V CC BO CO
Trong cc bo co ti chnh, ngi ta
thng gch hai ng di hng tng
cng cho thy rng tng cng ny
c kim sot li.
S dng k hiu $ trong tt c cc bo
co k ton. Trong cc bo co ny ngi
ta t du $ trc s tin u tin trong
mi ct. Du $ khng s dng trong
Nht k v S ci.
 Chu trnh k ton M

Chng S S Ci Bng
t gc Nht k cn i
th

Bng Ghi s
Bo co k Bt Bt ton
ti ton iu
ton
chnh iu chnh
nhp
chnh
 2.1 c im h thng k ton M

Bt ton iu chnh
Tin thc hin bt ton iu
chnh
c im bt ton iu chnh
Cc bt ton iu chnh ch yu
 Bt ton iu chnh

Tin thc hin bt ton iu

chnh
K ton tin mt:

K ton theo thc t pht sinh

 Bt ton iu chnh

c im ca bt ton iu chnh

 Bt ton iu chnh

Cc loi bt ton iu chnh:

 Bt ton iu chnh

Cc loi bt ton iu chnh

a) Chi ph tr trc
TI SN phi tin mt
Tr tin trc
khi s dng
CHI PH trong k
 2.1.7 Bt ton iu chnh

b) Chi ph phi tr
Dch
Dch vv

tiu Chi
Chi ph
ph
tiu dng
dng
Khon
Khon n n Thanh
Thanh ton
ton
phi
phi tr
tr
 Bt ton iu chnh

c) Chi ph khu hao ti sn c nh

 Bt ton iu chnh

V d: Nm 200X, James Neal m Cng ty dch v

t vn cng chng vi tn gi James Certified
Answering Service. Cui thng 5/200X c cc thng
tin sau:
1. Ngy 1/5: tr trc bng tin mt hp ng bo
him thi hn 2 thng $540
2. C th k Alice c tuyn vo lm ngy 29/5.
Ngy tr lng nh k ca cng ty l 28 hng
thng. Mi ngy lng $60.
3. Cng ty s hu thit b cng chng tr gi $3.000.
Thit b ny c tnh c s dng trong 2 nm.
Hy thc hin bt ton iu chnh cc thng
 Bt ton iu chnh

1. Ngy 1/5: tr trc bng tin mt hp ng bo

him thi hn 2 thng $540

31/5 Chi ph bo him

1/5 Bo him
$270
tr trc :$540
31/5 :TI SN phi tin
mt $270
 Bt ton iu chnh

2. C th k Alice c tuyn vo lm
ngy 29/5. Ngy tr lng nh k
ca cng ty l 28 hng thng. Mi
ngy lng $60.
 Bt ton iu chnh

3. Cng ty s hu thit b cng chng tr gi

$3.000. Thit b ny c tnh c s dng
trong 2 nm.
 Bt ton iu chnh

d) Doanh thu nhn trc

Nhn
Nhn trc
trc
tin
tin khi
khi thc
thc Trch
Trch nhim
nhim Doanh
Doanh thu
thu
hin
hin dch
dch v
v N
N
 2.1.7 Bt ton iu chnh

e) Doanh thu phi thu

Dch
Dch v
v ko
ko
di Doanh
Doanh thu
thu
di hn
hn 11 k
k
k
k ton
ton
Khon
Khon phi
phi thu
thu
 2.1.7 Bt ton iu chnh

V d :
1. Ngy 15/5 cng ty James Neal nhn c
$1.000 tin ng trc ca khch hng. n
ngy 31/5 cng ty cung cp cho khch
hng mt lng dch v c tr gi $400
2. Ngy 30/5 cng ty James Neal k hp ng
vi cng ty Marsh Tire, hp ng ny tr gi
$800 v s kt thc vo ngy 30/6. Tuy
nhin cng vic t vn u tin c thc
hin ngay trong ngy c tr gi $200.
2.1.7 Bt ton iu chnh
 Bt ton iu chnh
Bi tp luyn tp ti lp
Lp bt ton iu chnh cho tng
mc sau y
1. u k tip liu vn phng c s
d $84. Tip liu mua trong thng l
$415. Bng k cui nm cho thy
tip liu tn kho l $285
2. Khu hao thit b vn phng d tr
cho nm l $2.130
 Bt ton iu chnh

3. Thu nh t d tr cho 6 thng tng cng

l $875, pht sinh nhng cha ghi chp
4. Tin li mua tri phiu ca chnh ph l
$850
5. ng trc ca khch hng c s d l
$900. Phn dch v thc hin c l $300
6. Dch v thc hin c $200 nhng
cha ln ha n cho khch hng
 Bt ton iu chnh
Thc hin cc bt ton iu
chnh:
 Bt ton iu chnh
Thc hin cc bt ton iu
chnh:
 Chu trnh k ton M

Chng S S Ci Bng
t gc Nht k cn i
th

Bng Ghi s
Bo co k Bt Bt ton
ti ton iu
ton
chnh iu chnh
nhp
chnh
 Bng k ton nhp

Bng k ton nhp

Cc bc lp bng k ton nhp
Cng dng ca Bng k ton nhp:
lp BCTC
Bng k ton nhp
 Companys name WORK SHEET
.. For the year ended ..

Trial Adjustment Income Balance

Account Balance Adjustment Trial Statement Sheet
name Balance
D C D C D C D C D C

Total
 Companys name WORK SHEET
.. For the year ended ..

Trial Adjustment Income Balance

Account Balance Adjustment Trial Statement Sheet
name Balance
D C D C D C D C D C

Total
 Bng k ton nhp
Bng k ton nhp c lp theo 5
bc sau:

 Bng k ton nhp

 Bng k ton nhp

V d: Vo ngy 31/12/200X, cng

ty t vn dch v Megastar c bng
cn i th nh sau:
 Ti khon N C
Tin mt $12.786
Phi thu khch hng 24.840
Tip liu vn phng 991
Thu nh tr trc 1.400
Thng phiu phi tr 10.000
ng trc ca khch hng 2.860
Vn ca Megastar 29.387
Rt vn Megastar 15.000
Doanh thu dch v t vn 55.220
Chi ph lng 33.000
Chi ph in nc 1.750
Chi ph thu nh 7.700
Tng 97.467 97.467
 Bng k ton nhp
Cc s liu b sung gm c:
a. Cui k tn kho tip liu vn phng $86
b. Tin thu nh tr trc ht hn $700
c. Lng phi tr vo cui k k ton $200
d. Tin ng trc ca khch hng cn li
vo cui k l $1.410
Yu cu:
a.nh khon cc bt ton iu chnh
b.Lp bng tnh nhp cho cng ty ny.
 2.1.8 Bng k ton nhp

Cc bt ton iu chnh:
a)

b)

c)

d)
 Lp bng tnh nhp
Trial Adjustment Income Balance
Account Balance Adjustment Trial Statement Sheet
name Balance
D C D C D C D C D C

Total
 Bng k ton nhp
Cng dng ca bng k ton nhp

 Bng k ton nhp

V d: Da vo Bng k ton nhp

ca cng ty Megastar, lp cc bo
co: Bo co thu nhp, Bo co Vn
ch s hu v Bng cn i k ton
 BO CO THU NHP
Lp cho k k ton kt thc vo ngy
31/12/200x
Doanh thu

Chi ph

Li X
 BO CO VN CH S
HU
Ksk
Vn ch huton
u kkt thc vo ngy
31/12/200x
Cng:

Li trong k X

Tr:

Ch nhn rt vn

Vn ch s hu cui k Y
 BNG CN I K TON
K k ton kt thc vo ngy
Ti31/12/200x
sn N phi tr

Tin mt Thng phiu phi tr

Phi thu khch hng ng trc KH

Tip liu vn phng Lng phi tr

Thu nh tr trc

.. Vn ch s hu

Vn Y

Tng ti sn Tng N phi tr v VCSH

 2.1 c im h thng k ton M

Chng S S Ci Bng
t gc Nht k cn i
th

Bng Ghi s
Bo co k Bt Bt ton
ti ton iu
ton
chnh iu chnh
nhp
chnh
 Bng k ton nhp trong cng ty thng mi

Tng quan v cng ty thng mi v cc

nghip v c bn trong cng ty thng mi

Lp bng tnh nhp trong cng ty thng mi

 Bng k ton nhp trong cng ty thng mi

Tng quan v cng ty thng mi

Cng ty dch v

Vs

Cng ty thng mi
 Tng quan v cng ty thng mi

Quy trnh hot ng

 Tng quan v cng ty thng mi

Bo co thu nhp
Cng ty dch v Cng ty thng
mi
Nghip v K khai thng Kim k nh k
xuyn
Mua hng

Xut hng

Cui k
 Tng quan v cng ty thng mi

GVHB =

Hng mua thun trong k =

 Bng tnh nhp trong CT thng mi

Lp bng tnh nhp cho cng ty thng

mi
Xut hin cc ti khon mi:

 Bng tnh nhp trong CT thng mi

Phng php lp:

2 phng php

 Bng tnh nhp trong CT thng mi

Ct cn i th:

Ct iu chnh:

Ct cn i th iu chnh,
 Companys name WORK SHEET
.. For the year ended ..

Trial Adjustment Income Balance

Account Balance Adjustment Trial Statement Sheet
name Balance
D C D C D C D C D C

HTK CK K

Total
XKQ K CK K CK
 Bng tnh nhp trong CT thng mi

V d: Lp bng tnh nhp cho cng

ty thng mi Candy vo ngy
31/12/200x. C Bng cn i th nh
sau:
Tin 29.000
Khon phi thu 42.000
Bo him tr trc 17.000
Hng tn kho 52.000
Khon phi tr 25.000
Vn, ch nhn 94.000
Rt vn, ch nhn 20.000
Doanh thu bn hng 144.000
Hng mua 80.000
Hng mua tr li 5.000
Chit khu mua hng 2.000
Chi ph vn chuyn 8.000
hng mua
Chi ph lng 22.000
Tng cng 270.000 270.000
 Bng tnh nhp trong CT thng mi

S dng cc thng tin sau hon

thnh Bng tnh nhp:
1. Hng tn kho cui k: 48.000
2. Bo him ht hn: 10.000

 Bng tnh nhp trong CT thng mi

Bt ton iu chnh
a)

b)

c)
 Bng tnh nhp trong CT thng mi

Ct cn i th

Ct iu chnh, Ct cn i th
iu chnh:
2.1.9 Bng tnh nhp trong CT thng mi

V d: Lp bng k ton nhp cho

cng ty ABC theo phng php kha
s
 K ton qu trnh kha s

Mc ch ca bt ton kha s
Cc bc ca qu trnh kha s
 K ton qu trnh kha s

Mc ch ca bt ton kha s

H thng ti khon ca doanh nghip

 K ton qu trnh kha s

Mc ch ca bt ton kha s

Kha s cc TK :

S dng TK
 K ton qu trnh kha s

4 bc ca qu trnh kha s
1.

2.

3.

4.
 K ton qu trnh kha s

V d: T v d ca cng ty t vn
dch v Megastar ( lp bng k
ton nhp) ta xc nh c doanh
thu t vn dch v trong k l
56.670, tng chi ph l 44.255, ch
nhn rt vn 15.000.
Yu cu: thc hin cc bt ton
kha s vo cui k cho cng ty
Megastar
 K ton qu trnh kha s

Doanh thu t vn dch v trong k l

56.670
K ton qu trnh kha s
Tng chi ph l 44.255 bao gm $905
cp tip liu, $33.200 chi ph lng,
$1750 cp in nc, $8.400 cp thu
nh
K ton qu trnh kha s
XC NH KT QU VN

K ton qu trnh kha s

Ch nhn rt vn 15.000.

RT VN VN
 2.2. K ton mt s nghip v trong k ton
M

2.2.1 K ton qu tin mt lt vt

2.2.2 K ton iu chnh s d tin gi
ngn hng
2.2.3 K ton thng phiu
2.2.1 K ton qu tin mt lt vt (Petty
cash)

Thit lp qu tin mt lt vt
Chi tiu t qu tin mt lt vt
Ti lp qu
 2.2.1 K ton qu tin mt lt vt (Petty
cash)

Thit lp qu tin mt lt vt
 2.2.1 K ton qu tin mt lt vt (Petty
cash)

Chi tiu t qu tin mt lt vt

Khi chi tiu:
PETTY CASH VOUCHER
No
Date
Amount
Pay to .
Reason...
Received by...
 2.2.1 K ton qu tin mt lt vt (Petty
cash)

Chi tiu t qu tin mt lt vt

Cui thng:
 2.2.1 K ton qu tin mt lt vt (Petty
cash)
Ti lp qu:
 2.2.1 K ton qu tin mt lt vt (Petty
cash)
V d: Cng ty Amway c cc nghip v kinh t pht
sinh lin quan n qu tp ph trong thng 5/200x nh
sau:
01/05 K check s C.112 vi s tin $1.000 thnh lp
qu
07/05 Mua tem th $15 (P.32) cho vn phng
10/05 Tr tin mua vn phng phm, giy fax $152 (P.34)
18/05 Tr $70 cho nhn vin sa my photocopy (P.36)
20/05 Tr chi ph vn chuyn cho nh cung cp $94
(P.37)
25/05 Tr tin in thoi thng 4 l $337 (P.39)
26/05 Tr tin qung co trn truyn hnh $170 (P.40)
01/06 Check s C.421 b sung thm $500 vo qu tp
ph.
 S QU TP PH
Chi ph khc
Chi ph
Chng CP vn
Ngy Din gii S tin vn
t chuyn TK $
phng
 S QU TP PH
Chi ph khc
Chi ph
Chng CP vn
Ngy Din gii S tin vn
t chuyn TK $
phng
 S QU TP PH
Chi ph khc
Chi ph
Chng CP vn
Ngy Din gii S tin vn
t chuyn TK $
phng
 2.2.1 K ton qu tin mt lt vt (Petty
cash)

Cui thng, cn c vo s qu tp
ph tp hp cc khon chi tiu
trong thng v lp mt bt ton
phn nh vo s nht k chung nh
sau:

2.2.1 K ton qu tin mt lt vt (Petty

cash)
 2.2.2 K ton iu ha s d tin gi ngn
hng

iu ha s d tin gi ngn hng

Cc nguyn nhn dn n s chnh
lch s d TGNH
Cc bc tin hnh iu ha s d
tin gi ngn hng
 2.2.2 K ton iu ha s d tin gi ngn
hng

iu ha s d tin gi ngn hng

 2.2.2 K ton iu ha s d tin gi ngn
hng

So snh s d
TK tin gi
ngn hng
iu ha s d TGNH
Gii thch s
chnh lch
ca 2 s d
2.2.2 K ton iu ha s d tin gi ngn
hng

1 thng/ ln ngn hng gi Th bo

s d TGNH cho doanh nghip

1) S d ti khon TGNH vo u
thng
2) Tin gi v cc khon cng vo
trong thng
3) Check v cc khon rt ra trong
thng
4) S d ti khon TGNH vo cui
 2.2.2 K ton iu ha s d tin gi ngn
hng

Cc nguyn nhn dn n chnh lch

s d TGNH
 Cc nguyn nhn dn n chnh lch TGNH

Tin gi cha c ghi s

Gi tin vo cui ngy

K ton DN ghi s
>< K ton ngn
hng cha ghi s

Cng
 Cc nguyn nhn dn n chnh lch TGNH

Sc cn ang lu hnh

Sc thng lin quan n 3 bn:

 Cc nguyn nhn dn n chnh lch TGNH

Sc cn ang lu hnh
Quy trnh lu chuyn sc

Ngi pht hnh Ngi th hng

Ngn hng ngi

pht hnh
Cc nguyn nhn dn n chnh lch TGNH

Sc cn ang lu hnh

DN: Tr khi s >< NH: cha tr vo

sch TK ca DN

Tr
 Cc nguyn nhn dn n chnh lch TGNH

Tin gi cha ghi s

Sc cn ang lu hnh

 Cc nguyn nhn dn n chnh lch TGNH

Ph dch v ngn hng

Ngn DN
DN tr
tr ph
ph
DN
DN s
s dng
dng Ngn hng
hng
tnh dch
dch vv vo
vo
dch
dch v
v ca
ca tnh ph
ph dch
dch
ngn v s
s d
d TKTK
ngn hng
hng v
TGNH
TGNH
 Cc nguyn nhn dn n chnh lch TGNH

Sc khng bo chng

Ngi pht hnh Ngi th hng

Ngn hng ngi

pht hnh
 Cc nguyn nhn dn n chnh lch TGNH

Sc khng bo chng (NSF check)

Sc khng bo chng

DN: cng vo s d >< NH: khng cng

trn s sch ca DN vo s d trn s
sch ca NH

Tr
Cc nguyn nhn dn n chnh lch TGNH

Chi ph dch v ngn hng

Sc khng bo chng

 Cc bc iu ha s d TGNH

6 bc
B1:

B2:
 Cc bc iu ha s d TGNH

B3:

B4:
 Cc bc iu ha s d TGNH

B5:

B6:
 2.2.2 iu ha s d TGNH
V d: Vo ngy 31/5/20x9, doanh nghip
Amway tin hnh iu chnh s d tin gi ngn
hng da vo nhng thng tin sau:
1. S d tin gi ngn hng ca doanh nghip l:
$2.870
2. S d TGNH ca DN trn th bo ca NH l:
$2,420
3. S tin gi ang trn ng i l : $750
4. Sc ang lu hnh s C50 l: $500
5. Sc ang lu hnh s C76 l : $240
6. Li tin gi ngn hng l : $480
7. Chi ph dch v ngn hng: $58
2.2.2 iu ha s d TGNH
Yu cu: Lp Bng iu ha tin gi
cho doanh nghip Amway
 2.2.2 iu ha s d TGNH
iu chnh trn th iu chnh trn s k
bo ton
S d cha iu chnh
S d cha iu chnh Cng:
Cng:

Tr:


Tr:
S d iu chnh





S d iu chnh
 2.2.2 iu ha s d TGNH
iu chnh trn th iu chnh trn s k
bo ton
S d cha iu chnh:
S d cha iu chnh:
Cng:
Cng:

Tr:


Tr:
S d iu chnh




S d iu chnh
 2.2.2 iu ha s d TGNH
1.

2.

3.