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Đề thi kế toán hành chính sự nghiệp

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  1. B0 TAI CHINH I. DE THI KE TOAN HANH CHINH Stf NGHIEP b Ai s o i Trich tai lieu tai phong ke toan cua mot ddn vi HCSN nhu sau: (Ddn vi tinh: 1000 dong) *. So" du d^u ky: -T K 211: 1.125.000 - TK 214: 225.000 -TK 241: 11.000 - TK 466: 900.000 (Cac TK khac co so du bat ky hoac bang 0) *. Cac nghiep vu kinh te phat sinh nhu sau: 1. Rut du toan kinh phi hoat dong mua mot so" tai san co dinh dua vao sti dung ngay: 20.000 2. Thanh ly mot TSCD dung cho hoat dong sU nghiep: nguyen gia: 25.000; hao mon: 24.500; gia tri phe lieu thu hoi nhap kho: 500 3. Chi phi phuc vu cho viec lap dat TSCD Ml: 4.000, trong do: - Chi phi bang tien mat: 1.000 - Gia tri vat lieu xuat kho phuc vu cho lap dat: 3.000 4. Lap bien ban ban giao TSCD Ml lap dat hoan thanh cho bo phan sti dung, nguyen gia: 15.000 (TSCD nay dUdc mua bang nguon kinh phi hoat dong) 5. Lap bien ban kiem ke thieu mot TSCD htiu hinh d Phong Tai vu chua ro nguyen nhan. Nguyen gia: 5.000, gia tri da hao mon: 4.000 6. Tong hdp s6" tien lUdng vaBHXH phai tra tinh vao chi hoat dong:46.000 trong do tien lUdng la 40.000, BHXH: 6.000 7. Xuat quy tien mat thanh toan lUdng va BHXH cho can bo, vien chtic: 39.000, trong do tien ltidng la 38.000, BHXH: 1.000 Yeu cau: 1. Dinh khoan ke toan cac nghiep vu kinh te phat sinh 2. Phan anh vao sd dd tai khoan chti T. b Ai SO 2 Trich tai lieu ke toan san pham, hang hoa d ddn vi su nghiep A nhu sau (Ddn vi tinh 1000 ddng): - So" du dau thang 2/N ctia TK 155: 100.000 gom nhieu san pham, hang hoa, trong do co: + San pham X: 40.000 so" ltidng 100 cai + Hang hoa Y: 30.000 so lUdng 60 cai Cac nghiep vu kinh te phat sinh trdng thang 2/N 199
  2. 1. Nhap kho hang hoa Y mua bang tien gtii ngan hang: so ltidng: 60 cai; thanh tien: 39.600, trong do thue GTGT: 3.600 2. Nhap kho san pham X ctia bo phan san xua't: So lUdng 100 cai, thanh tien 48.000 3. Xuat kho 50 san pham X dung cho hoat dong sU nghiep 4. Xuat kho san pham, hang hoa ban cho Cong ty B: San pham X 100 cai, hang hoa Y 60 cai 5. Cong ty da tra tien mua hang bang tien mat: So tien theo gia ban la 101.200 (san pham X 55.000, trong do thue GTGT 5.000; hang hoa Y 46.200, trong do thue GTGT la 4.200) (Tong so phat sinh thang 2/N cua ben Nd TK 155: 820.000, ben Co TK 155: 790.000) Yeu cau: 1. Dinh khoan ke toan. 2. Phan anh vao sd do tai khoan lien quan. 3. Ghi vao So Nhat ky chung va So Cai TK 155. Biet rin g: Ddn vi nop thueGTGT tinh theo phUdng phap kha'u trti va ap dung phUdng phap nhap trade, xuat trade de tinh gia tri san pham, hang hoa xuat kho. BAI SO 3 So' da dau thang 6/2006 nha sau: TK 331: 60.000.000d TK 152: 15.000.000d TK 241: 50.000.000d TK 661: 300.000.000d TK 461: 500.000.000d Tai phong ke toan cua Van phong Bo thang 6/2006 co cac nghiep vu kinh te phat sinh nha sau: 1. Ngay 2/6: Nhan du toan kinh phi: 180.000.000d Trong do: - Du toan kinh phi hoat dong: 120.000.000d - Du toan kinh phi du an: 60.000.000d 2. Ngay 4/6: Rut da toan ve qui tien mat: 77.000.000d - Da toan kinh phi hoat dong: 50.000.000d - Du toan kinh phi du an: 27.000.000d 3. Ngay 6/6: Lap phieu xuat kho vat lieu tri gia: 13.000.OOOd - Xuat dting cho hoat dong sU nghiep: 3.800.OOOd - Xuat dting cho hoat dong du an: 3.200.OOOd - Cap cho cap dudi: 6.000.OOOd 200
  3. 4. Ngay 10/6: Bo phan quan tri thiet bi ban giao may vi tinh mua thang trudc bang nguon kinh phi hoat dong tri gia 8.400.OOOd 5. Ngay 11/6: Rut du toan chi hoat dong tra tien nd vay so" tien: 16.000.OOOd 6. Ngay 14/6: Nhan giay de nghi thanh toan tien tam ting stia chtia nho mot TSCD dung cho bo phan quan ly du an: 3.250.OOOd. Biet r&ng bo phan quan ly du an da tam ting 3.000.OOOd, so" con lai lap phieu chi tien mat de thanh toan cho ngUdi stia chtia. Yeu cau: 1. Dinh khoan ke" toan cac nghiep vu kinh te" phat sinh 2. Ghi so" du va so"phat sinh tren cac tai khoan co lien quan. BAI SO 4 So" du tai khoan dau thang 6/2006 d mot trUdng Cao ding thuoc Bo: TK 152: 6.000.000d TK 511: 30.000.000d TK 661: 300.000.000d Trong thang 6/2006 co mot so" nghiep vu kinh te" phat sinh nhu sau: 1. Nhan dtidc du toan kinh phi ctia Bo: - Dii toan kinh phi hoat dong: 250.000.OOOd - Du toan kinh phi du an: 60.000.OOOd 2. Thu hoc phi ctia hoc sinh den trtidng nhap hoc: 380.000.OOOd 3. Rut du toan ve nhap qui tien mat: - Du toan kinh phi hoat dong. 150.000.OOOd - Dti toan kinh phi dvf an: 40.000.OOOd 4. Rtit dti toan kinh phi hoat dong mua van phong pham ve nhap kho tri gia: 18.000.000d 5. Tinh tien ltidng phai tra chd can bo, giao vien, cong nhan vien thuoc trtidng: - Can bo, giao vien, cong nhan vien hudng ltidng tti nguon kinh phi hoat dong: 70.000.OOOd - Can bo, giao vien, cong nhan vien htidng ltidng tti ngudn kinh phi dti an: 5.000.OOOd 6. Thanh tdan tam ting chd ldp tap huan ctia Bo. So" chi ctia ldp co dti chting tti hdp phap s6" tien la 23.000.OOOd, dtidc biet Bo da ting trudc 25.000.OOOd; so tien chua chi het Bo da nop tra lai trUdng day dti. Yeu cau: 1. Dinh khoan ke toan cac nghiep vu kinh te phat sinh neu tren. 2. Ghi so" du va so phat sinh tren sd do cac tai khoan lien quan. 201
  4. BAI SO 5 Tai mot ddn vi du toan M trong thang 1/N co tai lieu ke toan nhu sau (Dctn vi tinh 1000 dong)\ *. So du d£u ky tren so ke toan TK 241: 8.000 TK 331: 17.000 TK 321: 3.000 TK 461: 1.300.000 Cac tai khoan khac co so' dti bat ky (xxx) hoac bang 0 *. Trong thang 1 co cac nghiep vu kinh te phat sinh: 1. Ngay 2/1 nhan du toan kinh phi NSNN cap 165.000 bao gom: - Kinh phi su nghiep: 110.000 (trong do kinh phi khoan chi la 100.000) - Kinh phi du an: 55.000 2. Ngay 4/1 lap gia'y rut du toan kinh phi ve quy tien mat 67.000, trong do: - Kinh phi khoan chi: 40.000 - Kinh phi du an: 27.000 3. Ngay 6/1 lap phieu xuat kho vat lieu tri gia 12.000, trong do: - Xuat dung cho hoat dong sU nghiep: 2.800 - Xuat dung cho thUc hien du an: 3.200 - Cap cho cap dudi: 6.000 4. Ngay 10/1 Bo phan quan tri thiet bi ban giao may vi tinh mua bang nguon kinh phi hoat dong, da lap dat xong tri gia 8.000, chi phi lap dat phat sinh tra bang tien mat 200 5. Ngay 16/1 lap bien ban thanh ly mot TSCD htiu hinh mua bang nguon kinh phi hoat dong: - Nguyen gia: 15.000 - Hao mon: 14.000 - Chi phi thanh ly bang tien mat: 500 - So' thu thanh ly bang tien mat: 900 - Chenh lech thu chi nop ngan sach 6. Ngay 30/1 nhan bao cao quyet toan kinh phi hoat dong nam tru6c dUdc duyet: so' dtidc duyet chi la 1.200.000 so' da chi khong dtidc duyet: 100.000 Yeu cau: 1. Dinh khoan ke toan cac nghiep vu neu tren 2. Lap So Cai tai khoan 461 (theo hinh thtic Nhat ky chung). 202
  5. BAISO 6 Tai phong ke toan trtfdng dai hoc X trong thang 3/N trich mot so' nghiep vu phat sinh sau: (dan vi tinh: l.OOOd) 1. Rut DTKP ve qui tien mat: 200.000 2. Can bo E lap giay de nghi thanh toan tam tfng, sd tien dtfdc thanh toan: 5.200 3. Xuat kho vat lieu dung cho hoat dong ttf so' vat lieu ton kho nam trtfdc, tri gia 36.000 4. Tam tfng tien cong tac phi cho can bo B, so' tien: 3.400 5. Kiem ke kho vat lieu phat hien thie'u 10kg gia'y, yeu cau thu kho phai boi thtfdng, tri gia 200. 6. Can bo B lap gia'y de nghi thanh toan tam tfng, so' tien 3.000 7. Ben nhan thau ban giao cong trinh stia chtfa ldn nha A1 da hoan thanh, to’ng gia tri nghiem thu va quyet toan: 55.000. Trong do phan gia tri cong trinh hoan thanh nam nay la 25.000. 8. Nhan gia'y bao Nd ctia kho bac Nha ntfdc ve so' tien con lai da thanh toan cho ngtfdi nhan thau: 25.000 9. Theo bang tinh ltfdng, so' tien ltfdng va cac khoan phai thanh toan vdi CNV cua ddn vi: - Ltfdng: 130.000. - BHXH tra thay ltfdng: 12.000 - Tien thtfdng: 46.000 (Trong dd: trich tti quy ltfdng cd quan 26.000, phan con lai dtfdc cap tti nguon kinh phi hoat dong). - Cac khoan kha'u trti vao ltfdng: tien dien 5.600, tien tam tfng ctia can bo B la 400, tien boi thtfdng vat chat ctia thti kho la 200, tien BHXH va BHYT 6% (ddn vi trich BHXH, BHYT, KPCD va chi hoat dong theo ty le quy dinh) 10. Nhan dUdc gia'y bad Cd cua kho bac nha ntidc ve so' tien cd quan BHXH cap chd ddn vi: 12.000. 11. Lap phieu chi tien mat de tra ltfdng va chi thtfdng cho CNV. 12. Nhan dtfdc thong bao duyet y quyet toan cua cd quan tai chinh ve so'chi hoat dong nam trtfdc dtfdc quyet toan: 462.000 Yeu cau:Dinh khoan cac nghiep vu kinh te phat sinh trong thang 3. BAI SO 7 Trong thang 1 nam N, tai trung tam giao due thtfdng xuyen tinh K, trich met sd nghiep vu kinh te phat sinh sau: 1. Nhan dtfdc Quyet dinh giao dtf toan ngan sach tinh so' 15, ve kinh phi hoat dong ctia ddn vi la 600 trieu ddng. 2. Mua 01 may dieu hoa mdi trang bi cho phdng hop, gia mua la 15.000.000 dong chi bang tien mat theo phieu chi so' 2 ngay 4/1. Tai san dtfdc dau ttf bang ngudn KPHD. 203
  6. 3. Phieu thu so 1 ngay 8/1, thu hoc phi cua ldp hoc sinh lien ket vdi trtfdng dai hoc X, so tien 150.000.000d (Theo hdp dong lien ket gitfa hai ben, ddn vi dtfdc htfdng 60% tinh tren so tien hoc phi thu dtfdc) 4. Giay bao Nd KB so 1 ngay 9/1, ddn vi thanh toan tien thue phong hoc phuc vu dtf an dao tao (thuoc kinh phi dtf an), tong so tien thanh toan 9.900.OOOd, trong do thue GTGT 10%: 900.OOOd. 5. Phieu chi so' 5 ngay 10/1 tra tien thue giang vien ben ngoai theo hdp dong so 2 ngay 2/1, so' tien 30.000.OOOd. Yeu cau: Dinh khoan cac nghiep vu kinh te phat sinh. BAI SO 8 So dtf dau ky cua cac TK nhtf sau: - TK 211: 600.000.000 d - TK 3111: 40.000.000 d (Chi tiet Cong ty X) - TK 3118: 50.000.000d (Chi tiet tai san thie'u) Mot so' nghiep vu phat sinh trong thang 3/N nhtf sau: 1. Mua TSCD htfu hinh B bang tien gtii kho bac de dung ngay cho phong ke toan: 80.000, chi phi van chuyen TSCD tren da tra bang tien mat: 1.000; TSCD B mua bang nguon kinh phi hoat dong. 2. Trich kha'u hao TSCD tinh vao chi phi hoat dong SXKD la 10.000.000; trong do, kha'u hao TSCD thuoc nguon kinh phi da hinh thanh TSCD dung cho hoat dong SXKD la 6.000.000, khau hao TSCD thuoc nguon von kinh doanh la 4.000.000. 3. Rut dtf toan chi thtfdng xuyen de tra ngtfdi nhan thau ve kho'i ltfdng stia chtfa ldn TSCD hoan thanh da ban giao dtfa vao sti dung trong thang: 8.000.000. 4. Thanh ly 1 TSCD htfu hinh B hinh thanh bang nguon kinh phi stf nghiep, nguyen gia 10.000.000, gia tri hao mon 8.000.000, tien thu ve thanh lyla 1.500.000 da thu bang tien mat, chi phi thanh ly la 500 da chi bang tien mat, TSCD B thanh ly thuoc nguon kinh phi da hinh thanh TSCD. Chenh lech thu ldn hdn chi do thanh ly TSCD phai nop NSNN. 5. Gia'y thanh toan tien tam tfng so 01 ctia chi Nguyen Thi Lan co Bang thanh toan tien tam ting da dtfdc duyet so' chi mua van phong pham dtfa ngay vao sti dung cho phong hanh chinh: 18.000.000; So'tien con lai chi Landa nhap quy 2.000.000. 6. Tam trich lap cac quy tinh vao chi hoat dong thtfdng xuyen, so tien 24.000.000, trong do: - Quy dtf phong on dinh thu nhap: 4.000.000 - Quy khen thtfdng: 5.000.000 - Quy phtic ldi: 5.000.000 - Quy phat trien hoat dong stf nghiep: 10.000.000 Yeu cau: 1. Dinh khoan cac nghiep vu kinh te phat sinh 2. Ghi vao Nhat ky chung. 204
  7. BAI SO 9 Tai ddn vi A la ddn vi stf nghiep co thu ttf dam bao mot phan chi phi co tai lieu ke toan nhu sau (Ddn vi tinh: l.OOOd): 1. Nhan dtfdc cac thong bao cua cd quan co tham quyen ve dtf toan chi ngan sach dtfdc giao nam N, trong do: Dtf toan chi thtfdng xuyen la 800.000 dtf toan chi dtf an la 150.000 trong do nhu cau chi cua ddn vi trong quy da thong bao gtfi kho bac la: 2. So' thtfc thu phi bang tien mat phat sinh trong ky, so' tien: 110.000 3. Nhan kinh phi vien trd dtf an A do nha tai trd cap de thtfc hien dtf an bang tien gtfi ngan hang, so' tien 75.000 4. Ket chuyen so thu phi bo sung nguon kinh phi hoat dong thtfdng xuyen, so tien: 110.000 5. Vay ngan hang de mua TSCD dtfa vao sti dung ngay cho hoat dong san xuat san pham thuoc doi ttfdng chiu thue GTGT, so' tien 22.000 (bao gom ca thue GTGT 10%). 6. Phan bo chi phi tra trtfdc trong ky, so' tien 19.280, trong dd: - Tinh vao chi hoat dong: 13.000 - Tinh vao chi phi SXKD: 6.280 7. Tam tfng cho can bo di cong tac bang tien mat 5.000 8. Ca'p kinh phi cho cap dtfdi bang tien mat 50.000 9. Nhan dtfdc tien vien trd khdng hoan lai thuoc chtfdng trinh, dtf an chtfa cd chtfng ttf ghi thu, ghi chi ngan sach 180.000 10. Lam thti tuc ghi thu, ghi chi NS so' tien vien trd 180.000 Yeu cau: 1. Dinh khoan cac nghiep vu kinh te phat sinh. 2. Ghi vao Nhat ky chung. b Ai SO 10 Trich mot so nghiep vu phat sinh tai mot trtfdng hoc X, trong thang 3/N nhtf sau: 1. Thu bang tien mat cac khoan ddng gop ctia hoc sinh trong thang, so' tien: 150 trieu dong. Trong dd: hoc phi la 100 trieu, tien an trtfa 30 trieu, tien cac dich vu phuc vu (ve sinh ntfdc uo'ng) 20 trieu. 2. Thu bang tien mat hoc phi cua ldp boi dtfdng tin hoc do trtfdng lien ket vdi trung tam tin hoc A, so'tien 100 trieu (Theo hdp dong da ky gitfa hai ben, trtfdng dtfdc htfdng 60%). 3. Nop tien mat vao TKTG tai KB so' tien da nop vao TKTG trtfdc day, 200 trieu, chtfa nhan dtfdc giay bao Cd ctia Kho bac. 4. Xac dinh so phai nop cap tren de lap quy dieu tiet nganh 10% tren hoc phi thu dtfdc. 5. Nhan dtfdc giay bao cd cua KB ve so' tien da nop vao TKTG trtfdc day, 200 trieu 205
  8. 6. Thanh toan bang TGKB so tien dich vu ve sinh va niidc uo'ng phuc vu hoc sinh cho ben cung ca'p bang TKTG, so' tien 15 trieu. 7. Thanh toan blng tien mat cac btfa hoc sinh khong an: 2 trieu 8. Ket chuyen so' thu stf nghiep dtfdc phep bo sung KPHD vao TK lien quan (Biet rang ddn vi chtfa co chtfng ttf ghi thu, ghi chi qua KB) Yeu cau: Dinh khoan cac nghiep vu kinh te phat sinh. BAI SO 11 Tai ddn vi stf nghiep co thu B, trich mot so nghiep vu lien quan den so thu nop NN trong thang 4/N (Ddn vi tinh l.OOOd) 1. Ngay 2/4 nhan dtfdc gia'y bao Co cua KB ve so' tien thu dtfdc do ban hang hoaso tien 99.000, trong do thue GTGT la 9.000. 2. Ngay 5/4 xac dinh so' thue TNDN phai nop quy II: 4000 3. Ngay6/4 xacdinh so' phi da thu phai nop Nha ntfdc trong quy II: 4000 4. Ngay 29/4 ket chuyen het so thue GTGT, TNDN va phi phai nop Nha ntfdc bang tien gtii kho bac (Nhan dtfdc giay bao Nd KB trong ngay) Biet rang so dtf cac TK 3113: 12.000; TK 333: 10.000 - trong do 3331: 7000 va 3332: 3.000) Yeu cau: Dinh khoan cac nghiep vu kinh te phat sinh. b Ai SO 12 I. Ly thuyet 1. Can ctf noi dung qui dinh Luat Ngan sach Nha ntfdc (Luat so' 01/QH/ll ngay 26/6/2003), trinh bay nhiem vu, quyen han cua Uy ban nhan dan cac cap ve Ngan sach nha ntfdc. 2. Can ctf vao noi dung qui dinh Luat ke toan (Luat so 12/2003/L/CTN ngay 26/6/2003) trinh bay: Khai niem ve kiem ke tai san; cac trtfdng hdp phai kiem ke tai san; thdi han ltfu trtf tai lieu ke toan. 3. Can ctf vao Che do ke toan hanh chinh stf nghiep (Ban hanh theo Quyet dinh so' 19/2006/QD-BTC ngay 20/3/2006 cua Bo trtfdng Botai chinh), trinh bay: Noi dung phan anh; nguyen tac hach toan; ket cau (ben Nd, ben Cd, so dtf) cua tai khoan 461 "Nguon kinh phi hoat dong". II. Thtfc hanh So' dtf tai khoan dau thang 6/2006 d mot ddn vi stf nghiep cd thu, nhtf sau: TK 111: 10.000.000d 206
  9. TK 112: 20.000.OOOd TK 661: 12.000.OOOd TK 662: 18.000.000d TK 631: 13.000.OOOd Trong thang 6/2006 co mot so" nghiep vu kinh te phat sinh nhu sau: 1. Mua vat lieu phuc vu san xuat, kinh doanh bang tien giii ngan hang, so" tien: 25.000.000d 2. Nhan dtidc du toan kinh phi cua Bo: a. Du toan kinh phi hoat dong: 30.000.OOOd b. Du toan kinh phi du an: 13.000.OOOd 3. Rut du toan kinh phi ve nhap qui tien mat: a. Kinh phi hoat dong: 30.000.OOOd b. Kinh phi du an: 12.000.OOOd 4. Tinh tien lUdng phai tra cho can bo cong nhan vien: a. LUdng CBCNV htidng kinh phi hoat dong: 20.000.OOOd b. LUdng CBCNV hudng kinh phi dti an: 4.000.OOOd c. LUdng cong nhan san xua't: 8.000.OOOd 5. Tinh bao hiem xa hoi, bao hiemy te phai nop(BHXH phai nop 15%, trong do 10% cd quan phai nop, 5% trti tien lUdng;BHYT phai nop 3%, trong do 2% cd quan phai nop, 1% trti tien lUdng). 6. Thanh ly mot may han: Nguyen gia 5.000.OOOd, may da het thdi gian sti dung va da khau hao het. Ban thanh ly da tien hanh thanh ly, so" thu thanh ly 500.OOOd, chi phi thanh ly 50.OOOd. Yeu cau: 1. Dinh khoan ke" toan cac nghiep vu kinh te" phat sinh neu tren. 2. Ghi so" du va so" phat sinh tren sd do cac tai khoan lien quan. b Ai SO 13 I. Ly thuyet 1. Can cti noi dung qui dinh Luat Ngan sach Nha ntidc (Luat sd" 01/QH/ll ngay 26/6/2003), trinh bay nhiem vu, quyen han cua cac ddn vi dti toan ngan sach. 2. Can cti vao noi dung qui dinh Luat ke" toan (Luat sd" 12/2003/L/CTN ngay 26/6/2003) trinh bay tieu chuan, quyen va trach nhiem cua ngUdi lam ke" toan; nhting qui dinh nhting ngtidi khdng dUdc lam ke" toan. 3. Can cti vao Che do ke toan hanh chinh sti nghiep (Ban hanh theo Quyet dinh so 19/2006/QD-BTC ngay 20/3/2006 cua Bo trUdng Bo Tai chinh), trinh bay: Noi dung phan anh; nguyen tac hach toan; ket cau (ben Nd, ben Cd, sd" du) cua tai khoan 661 "Chi hoat dong". 207
  10. II. Thufc hanh Ddn vi A la ddn vi thu htidng kinh phi theo du an cua to chiic SOS Quoc te co so' du tai khoan dau thang 6/2006 nhu sau: TK 112: 300.000.000d TK 662: 200.000.000d Trong thang 6/2006 co cac nghiep vu kinh te phat sinh nhu sau: 1. Ngay 4/6: Nhan kinh phi vien trd cua to chtic SOS Quoc te thong qua SOS Viet Nam, so' tien 25.000 USD gtii tai ngan hang ngoai thudng. Ddn vi chtia lam thti tuc ghi thu - ghi chi vdi cd quan tai chinh. Ty gia ngay nhan la 1 USD = 15.000 dong Viet Nam. 2. Ngay 5/6: Ban doi 20.000 USD ra tien Viet Nam cho Ngan hang ngoai thudng va chuyen vao tai khoan tien gtii blng dong Viet Nam ctia ddn vi. Ty gia ngay ban la 1 USD = 15.000 dong Viet Nam 3. Ngay 6/6: Tinh lUdng phai tra cho20 can bo, cong nhan vien:37.000.OOOd 4. Ngay 7/6: Tinh trd cap phai tra cho 150 chau: 45.000.OOOd 5. Ngay 9/6: Tinh BHXH, BHYT phai nop Biet ring: a. BHXH va BHYT do'i vdi CBCNV trich nop theo ty le sau:BHXH phai nop 15% trong dd 10% cd quan phai nop,5% trti tien lUdng; BHYT phai nop 3%, trong dd 2% cd quan phai nop, 1% trti tien lUdng). b. BHYT do'i vdi 150 chau do cd quan phai nop 3% tinh theo mtic lUdng toi thieu (210.000d) 6. Ngay 15/6: Nhan mot o td Toyota 16 chd, tri gia 26.000 USD. Ddn vi da lam thu tuc ghi thu ghi chi vdi cd quan tai chinh. Ty gia ngay xac nhan vien trd la 1 USD = 15.020 VND Yeu cau: 1. Dinh khoan ke toan cac nghiep vu kinh te phat sinh neu tren. 2. Ghi so du va so' phat sinh tren sd dd cac tai khoan lien quan. BAI SO 14 Tai cd quan hanh chinh M trong thang 2/N cd tai lieu ke toan sau: - So' du dau ky tren so’ ke toan (dcfn vi tinh: l.OOOd) TK 334 (du cd): 41.000; TK 008 (du nd): 128.000 Cac tai khoan khac cd so' du bat ky (xxx) hoac blng 0. - Trong thang cd cac nghiep vu kinh te phat sinh nhu sau: 1. Lap giay rtit dti toan kinh phi hoat dong ve quy tien mat 50.000 2. Tong hdp so'bao hiem xa hoi phai tra vien chtic: 4.000 208
  11. 3. Xu&'t quy tien m at thanh toan lUdng va bao hiem xa hoi CBVC: cho 45.000, trong do lUdng 41.000; BHXH: 4.000. 4. Thanh ly mot TSCD htfu hinh mua blng nguon kinh phi hoat dong: - Nguyen gia: 15.000; hao mon: 14.000 - Chi thanh ly bang tien mat: 500; thu thanh ly blng tien mat: 900 5. Nhan tien do cd quan BHXH thanh toan so BHXH ddn vi da chi 4.000 bang tien chuyen khoan. Yeu cau: Dinh khoan ke toan cac nghiep vu kinh te phat sinh neu tren. BAI SO 15 Tai ddn vi A la ddn vi su nghiep co thu tu dam bao toan bo chi phi co tai lieu ke toan nhu sau (Ddn vi tinh l.OOOd): 1. Rut du toan ngan sach ve nhap quy tien mat, so" tien: 100.000, trong do: kinh phi hoat dong thudng xuyen: 60.000; kinh phi du an: 40.000. 2. Xuat kho vat lieu da quyet toan vao nguon kinh phi nam trUdc de dung cho hoat dong sU nghiep, so tien 30.000. 3. Rut tam Ung KP HCSN cua KB (ChUa dUdc giao du toan) ve nhap quy tien mat 100. 000. 4. Tong tri gia vat lieu (thuoc nguon kinh phi nam bao cao va thuoc nguon von kinh doanh) xuat kho la 103.800, trong do: - Sii dung cho hoat dong sU nghiep: 30.000 - Sii dung cho hoat dong du an: 28.000 - Sti dung cho hoat dong theo ddn dat hang ctia nha nude: 25.000 - Sti dung cho hoat dong san xuat san pham: 20.800 5. Khau hao TSCD tinh vao chi phi hoat dong SXKD la 16.000: - Khau hao TSCD thuoc nguon kinh phi da hinh thanh TSCD dung vao hoat dong SXKD la 10.000 - Khau hao TSCD thuoc nguon von kinh doanh va nguon won vay la 6.000 6. Nhap lai kho so" nguyen lieu sti dung khong het cua hoat dong HCSN 10.000 7. Cap kinh phi cho cap du6i blng tien mat 15.000 8. Tong tien lUdng, phu cap phai tra can bo, vien chtic 170.000, la trong do: - Tien lUdng phai tra can bo, vien chtic tinh vao chi hoat dong 80.000 - Tien lUdng phai tra cho can bo du an 50.000 - Tien lUdng phai tra cho can bo lamSXKD 40.000 209
  12. 9. Trich 15% BHXH, 20% BHYT tren lUdng phai tra can bo, vien chtic tong so 28.900 (Trong do: BHXH 25.500, BHYT 3.400) - Tinh vao chi hoat dong thiidng xuyen 13.600 - Tinh vao chi du an 8.500 - Tinh vao chi SXKD 6.800 10. Nhan dUdc giao du toan ve KP HCSN 100.000 Yeu cau: 1. Dinh khoan ke toan cac nghiep vu kinh te phat sinh neu tren. 2. Ghi vao so Nhat ky chung. b Ai SO 16 Bai tap xti ly tinh huong Thanh tra tai chinh den kiem tra hoat dong cua ddn vi phat hien thieu 01 dan may vi tinh d phong hanh chinh nguyen gia 21 trieu dong da sti dung 3 nam, thdi gian sti dung theo quy dinh 10 nam. Giam doc de nghi xti ly cho thanh ly tai san co dinh. La ke toan trUdng Anh (Chi) cho y kien nhan xet va de xuat bien phap giai quyet hudng dan phUdng phap ghi so’ ? b Ai SO 17 Bdi tap phat hien sai sot. 1. Trong thang 1/N phat sinh cac nghiep vu kinh te sau:(Dcfn vi tinh l.OOOd) a. Rut du toan chi thudng xuyen mua TSCD htiu hinh X de dting ngay cho phdng hanh chinh; 30.000 b. Rut du toan chi thudng xuyen de tra ngUdi nhan thau ve khoi lUdng stia chtia ldn TSCD hoan thanh da ban giao dua vao sti dung trong thang: 8.000. c. Tinh, trich hao mdn TSCD ca nam cua ddn vi: 40.000 d. DUdc tai trd phi du an TSCD htiu hinh Y dua ngay vao sti dung cho phdng ke toan tri gia 7.000 e. Thanh ly 1 TSCD htiu hinh B, nguyen gia 10.000, gia tri hao mon 8.000, tien thu ve thanh ly la 1.500 da thu bang tien mat, chi phi thanh ly la 500 da chi blng tien mat, TSCD thanh ly thuoc nguon kinh phi da hinh thanh TSCD. Chenh lech thu ldn hdn chi do thanh ly TSCD phai nop NSNN. 2. Ke toan tong hop thtic hien dinh khoan cac nghiep vu kinh te tren nhti sau: a. Nd TK 211 30.000 Cd TK 461 (4612); (46121) 30.000 b. Nd TK 661 (6612); (661213) 8.000 Cd TK 241 8.000 210
  13. Nd TK 241 (2413) 8.000 Co TK 461 (46121) 8.000 c. Nd TK 466 10.000 Co TK 214 10.000 d. Nd TK 661 (6612) (661213) 7.000 Co TK 466 7.000 e. Nd TK 466 8.000 I Nd TK 214 2.000 Co TK 211 10.000 Nd TK 111 1.500 Co TK 511 (5118) 1.500 NdTK 511 (5118) 500 Co TK 111 500 3. Yeu cau - Bo sung but toan ghi sot - Stia lai so" lieu but toan ghi sai. BAI SO 18 Bai tap xti ly tinh huong Giam doc Sd de nghi phong ke toan chuan bi tien mat boi dudng cho doan thanh tra 20.000.OOOd tti quy khen thifdng. La Ke toan trUdng cua ddn vi Anh (Chi) cho y kien de xuat giai quyet. Trifdng hdp Giam doc quyet dinh phai chi. Anh (Chi) xti ly va hudng dan ghi so ke toan? BAI SO 19 1. Trong thang 6/2005 ddn vi sU nghiep An co mot so" nghiep vu kinh te phat sinh sau: - Bo chting tti so" 01 nhan dUdc du toan kinh phi cua Bo duyet. Trong do: + Kinh phi hoat dong: 200.000.OOOd + Kinh phi du an: 120.000.OOOd - Bo chting tti so 02 rut dii toan ve quy tien mat de chi tieu: + Kinh phi hoat dong: 15.500.OOOd + Kinh phi dii an: 8.000.OOOd - Bo chting til so" 03 ddn vi sti dung kinh phi du an de mua mot TSCD cua Cong ty thiet bi vat tu ve dung ngay; gia mua may la: 15.000.OOOd, chi phi lap dat (tra ngay trong ngay mua may) het 100.OOOd. DUdc biet tien mua may Trung tam tra blng chuyen khoan, tien chi phi lap dat ddn vi chi blng tien mat. 211
  14. - Bo chiing til so 04 tinh tien ltfdng phai tra cho can bo, cong nhan vien: + Khoi CBCNV htfdng ttf kinh phi hoat dong: 5.000.OOOd. + Khoi CBCNV htfdng ttf kinh phi dtf an: 3.000.OOOd. + Khoi cong nhan bo phan cung tfng dich vu htfdng ltfdng ttf ket qua san xuat dich vu: 4.000.000d. - Bo chtfng ttf so 05 mua tai lieu ve nhap kho de phuc vu cho bo phan san xuat dich vu bang tien gtfi ngan hang, so" tien: 8.000.OOOd - Bo chtfng ttf so 06 can ctf vao quyet dinh cua Bo cho phep dtfdc thanh ly 1 xe o to TOYOTA co nguyen gia la 100.000.OOOd, da hao mon 90.000.OOOd; ddn vi da to chtfc ban dau gia theo quy dinh, ong Nguyen Van Binh d Ha Tay la ngtfdi mua dtfdc vdi gia tien la 12.000.000d va ong Binh da nhan xe, dong thdi nop duso tien mua xe vao quy. To chtfc cho buoi thanh ly hom dd ddn vi chi phi het 500.OOOd. Chenh lech thu chi dtfdc ket chuyen vao quy cd quan. 2. Can ctf vao bo chtfng ttf tren ke toan ghi vao So Nhat ky chung nhtf sau: SO NHAT KY CHUNG Dcfn vi tinh: l.OOOd Chtfng ttf Sd Sd phat sinh Ngay Da STT hieu thang Dien giai ghi sd So Ngay dong TK doi ghi sd cai Nd Co hieu thang umg 1 2 3 4 5 6 7 8 9 02 Rut dtf toan ve quy tien 111 23.500 mat 461 15.500 \ 462 8.000 03 Mua TSCD bang KP dtf 211 15.100 an 112 15.000 111 100 04 Tien ltfdng phai tra 631 4.000 CBCNV 661 5.000 662 3.000 334 12.000 05 Mua vat lieu bang tien gui 152 8.000 ngan hang ve nhap kho 112 8.000 06 Thanh ly o to 466 90.000 - Ghi giam TSCD 214 10.000 211 100.000 - Thu ban thanh ly 111 12.000 511 12.000 - Chi phi thanh ly 511 500 111 500 212
  15. 3. Yeu cau xem xet noi dung cac bo chiing tii de thUc hien - Bo sung but toan ghi sot - Sua lai so" lieu but toan ghi sai./. BAI SO 20 C au 1: Khi cap tren thu ho tien cho cap diidi, ke toan don vi cap tren ghi nd hoac ghi co tai khoan nao? a. Nd TK 341 b. Nd TK 342 c. Co TK 342 d. NdTK3118 Cau 2: Khi vay tien cua cac ddn vi hoac ca nhan ben ngoai nhap quy, ke toan ghi nd hoac ghi co tai khoan nao? a. Nd TK 342 b. Co TK 3312 c. C6TK311 d. Co TK 3118 Cau 3: Khi xuat cong cu, dung cu thuoc loai phan bo dan tai ddn vi SNCT, ke toan ghi Nd tai khoan nao? a. TK 142 b. TK 242 c. TK 643 d. TK 661, 662 Cau 4: Bo Giao due va dao tao nhan thiet bi giang day do dUdc vien trd phi du an lai, ke tdan ghi Co tai khoan nao? a. TK 711 b. TK 461 c. TK 466 d. TK 431 Cau 5: Ddn vi su nghiep A dUdc cap kinh phi hoat dong bang 1 TSCD da su dung, ke toan khong dUdc ghi Nd hoac Co tai khoan nao? a. Co TK 461 b. C6TK214 c. Nd TK 214 d. Co TK 466 Cau 6: Den ngay 31/12 nam bao cao gia tri vat lieu, dung cu con ton kho thuoc nguon kinh phi hoat dong do NSNN cap nam bao cao dUdc ke toan ghi vao ben Nd hoac ben Co tai khoan nao? a. Nd TK 337 (1) b. Co TK 337 (1) c. Co TK 4612 d. Co TK 6612 Cau 7: Cuoi ky kiem ke quy, thUa tien chua ro nguyen nhan, ke toan ghi vao tai khoan nao? a. TK 3381 b. TK 3318 c. TK3118 d. TK3111 Cau 8: Doi vdi TSCD hinh thanh tU nguon kinh phi ngan sach cap dung cho hoat dong SXKD cua ddn vi su nghiep, khi tinh hao mon ke toan ghi vao ben Nd hoac ben Co tai khoan nao? a. Nd TK 531 b. C6TK214 c. Co TK 4314d. Co TK 466 C au 9: Sua chUa ldn TSCD dung cho hoat dong du an mang tinh chat phuc hoi da hoan thanh ban giao, chi phi sUa chUa dUdc ghi vao ben Nd hoac Co cua tai khoan nao? a. Nd TK 462 b. Co TK 2413 c. Co TK 466 d. Nd TK 662 213
  16. Cau 10: Dung quy cd quan sUa chUa ldn TSCD dung d bo phan SXKD lam tang nang luc, keo dai thdi gian su dung cua tai san, khi cong viec sUa chQa ldn hoan thanh ban giao, ke toan ghi vao ben Nd hoac ben Co tai khoan nao? a. Co TK 411 b. Nd TK 466 c. Nd TK 431 d. Nd TK 241 Cau 11: Trong thang 5/N bo phan dich vu trUdng DH A da chi tra cho CNVC nhiing khoan tien sau: a. Tien lUdng san pham: 150 trieu dong b. Tien an ca cua vien chUc: 20 trieu dong c. Tien lUdng bao hiem cua nU cong nhan nghi sinh con:15 trieu dong d. Tien an tet 1/5: 50 trieu dong Xac dinh khoan chi nao nam trong gia thanh dich vu Cau 12: TrUdng PTTH K xuat quy tien mat de mua mot so ban ghe trang bi cho ldp hoc, tri gia mua ghi tren hoa ddn 330 trieu dong (trong do thue GTGT 30 trieu dong). Chi phi van chuyen so" ban ghe tren chi bing tien mat 2 trieu dong. Do thanh toan tien hang ngay bang tien mat nen so" chiet khau 1% trU vao tien thanh toan. So" ban ghe" tren nha trUdng du kien phan bo dan vao chi phi trong vong 3 nam lien, ke" toan ghi Nd hoac ghi Co tai khoan nao va bao nhieu tien (ddn vi trieu d6ng). a. Nd TK 643: 328,7 b. Nd TK 241: 328,7 c. Nd TK 661: 299 d. Nd TK 152(6): 299 Cau 13: Tai ddn vi Hanh chinh su nghiep X, mua vat lieu su dung cho hoat dong thudng xuyen tong gia thanh toan 42.000.OOOd trong do thue" GTGT 5%, ke" toan ghi: a. Nd TK 152: 42.000.000 b. Nd TK 1521: 40.000.000 Co TK 3311: 42.000.000 NdTK3113: 2.000.000 Co TK 3311: 42.000.000 c. Nd TK 152: 40.000.000 d. Khong co tinh huong nao dung Co TK 3311: 40.000.000 Cau 14: Bang thanh toan lUdng thang 4/N ddn vi HCSN A - Tong tien lUdng phai tra cho CNVC: 500.000.000 dong - Cac khoan khau trU vao lUdng; + 6% BHXH, BHYT + Ung ho bao lut 1% theo lUdng cd ban cong doan da trich quy nop trudc. + Tien thi hanh an cua nhan vien: 200.OOOd 214
  17. + Tien boi thudng vat chat cua nhan vien van phong: 500.OOOd Xac dinh so" tien ghi co TK 332? a. 37,5 trieu dong; b. 30 trieu dong; c. 35 trieu dong; d. 35,2 trieu dong Yeu cau: - Lua chon tinh huong dung - Vi du: Cau Tinh huong dung: a BAI SO 21 Cau 1. Dung nguon kinh phi dau tu xay dung cd ban de siia chiia ldn TSCD dung cho hoat dong sU nghiep vdi muc dich lam tang nang luc, keo dai thdi gian su dung cua tai san, khi cong viec siia chiia ldn hoan thanh ban giao, ke toan ghi vao ben Nd hoac ben Cd cua tai khoan nao? a. Nd TK 411 b. Nd TK 441 c. Nd TK 461 d. Co TK 466 Cau 2: Khach hang dUdc hUdng chiet khau khi mua hang, ke toan ddn vi sii nghiep cong lap ghi vao ben Nd hoac Cd cua tai khoan nao? a. Nd TK 521 b. Nd TK 531 c. CoTK511 d. CoTK5118 Cau 3: Khi ddn vi chi ho khach hang khoan tien van chuyen, ke toan ghi so the nao? a. Nd TK 3111 b. NdTK3318 c. Nd TK 3118d. NdTK3311 Co TK 111, 112 Co TK 111, 112 Co TK 111, 112 C o T K lll, 112 Cau 4: Ddn vi hanh chinh sii nghiep ap dung hinh thiic ke toan nao? a. Nhat ky - So Cai b. Nhat ky chung c. Chting tif ghi so d. Hinh thiic ke toan tren may vi tinh e. Tat ca cac phUdng an tren. Cau 5: Trong hinh thiic ke toan chiing tu! ghi sd, sd ke toan tdng hdp la sd nao? a. So Cai b. So Nhat ky chung c. So Nhat ky chiing tii d. So Nhat ky - So Cai. Cau 6: Trong hinh thiic ke toan Nhat ky chung, so ke toan tdng hdp la so nao? a. So Cai b. So Nhat ky chung c. Nhat ky So Cai d. So Chiing tii ghi sd C au 7: Khi trich khau hao TSCD do NSNN cap dung cho san xuat, kinh doanh dich vu ke toan ghi nhii the nao9 a. Nd TK 446 b. NdTK6612 c. Nd TK 631 d. Nd TK 631 Cd TK 214 Co TK 214 CoTK214 Co TK 4314 hoac Cd TK 333 215
  18. Cau 8: Ddn vi stf nghiep Q xuat kho cho ddn vi K vay 1 so nguyen vat lieu, ke toan ddn vi K ghi vao ben Nd hoac ben Cd tai khoan nao? a. Nd TK 3111 b. Co TK 3311 c. Nd TK 3118 d. NdTK 3318 Cau 9: Tai lieu dung de lap bao cao tdng hdp tinh hinh kinh phi va quyet toan kinh phi da stf dung dtfdc lay ttf nhtfng sd ke toan nao dtf6i day: a. So Cai va sd chi tiet tai khoan loai 1, 2, 3, 4. b. So Cai va sd chi tiet tai khoan loai 4, 5, 6, 7. c. So Cai va sd chi tiet tai khoan loai 4, 6, TK 241 d. Tat ca cac loai So Cai va sd chi tiet. Cau 10: Khi kiem ke phat hien thieu 1 TSCD thuoc nguon von kinh doanh dung d bo phan dich vu cd nguyen gia 200 trd, da khau hao 50 trd, ke toan ghi nhtf the nao? a. NdTK 631: 150 b. NdTK 214: 50 c. NdTK 214: 50 d. NdTK 214: 50 Nd TK 214: 50 NdTK 446: 150 NdTK 3118: 150 NdTK 441: 150 Co TK 211:200 CoTK211:200 CoTK211:200 CoTK211:200 Cau 11: Giay nghi om htfdng BHXH cua giao vien A. So" ngay nghi htfdng ltfdng BHXH 10 ngay. Biet mtfc lUdng hang thang cua giao vien A 2.992.OOOd. Thdi gian nghi om giao vien A dtfdc htfdng 80% tien ltfdng. Hay xac dinh so" ltfdng BHXH phai tra cho giao vien A. a. 997.000 b. 1.088.000 c. 920.615 d. 1.360.000 Cau 12: Trtfdng pho thong trung hoc K xuat quy tien mat de mua mot so" ban ghe trang bi cho 16p hoc, tri gia mua ghi tren hoa ddn 330 trd (trong do thue" GTGT 30 trd). Chi phi van chuyen so" ban ghe tren chi bang tien mat 2 trd. Do thanh toan tien hang ngay bang tien mat nen dtfdc chiet khau 1% trtf vao tien thanh toan. Yeu cau: Xac dinh gia thtfc te" sd ban ghe" trtfdng K da mua? a. 332 trd b. 302 trd c. 328,7 trd d. 229 trd Cau 13: Ddn vi si^ nghiep A nop thue GTGT theo phtfdng phap kha'u trtf xuat ban 1 san pham, gia ghi tren hdp dong chtfa bao gom thue GTGT 10% la 600 trd, chi phi van chuyen hang di tieu thu 5 trd ddn vi phai chiu. Do mua vdi khoi ltfdng ldn nen khach hang dtfdc chiet khau 1% tren tdng so gia thanh toan. Tien hang khach hang chtfa thanh toan. Yeu cau: Khi phan anh doanh thu ban hang ke toan se ghi vao ben Nd hoac ben Co tai khoan nao? a. NdTK 131 b. Co TK 5118 c. Cd TK 531 d. NdTK 3113 Cau 14: Bo phan dich vu thuoc trtfdng dai hoc A nop thue GTGT theo phtfdng phap khau trtf mua mot thiet bi san xuat gia mua chtfa co thue GTGT 250 trd, thue" GTGT 5% chtfa tra tien, chi phi lip dat chay thtf 5 trd da chi blng tien mat. Chiet kha'u mua hang dtfdc htfdng 2% tren tong gia thanh toan se trtf vao nd phai tra. 216
  19. Yeu caw. Ke toan phan anh so tien chiet khau mua tai san dtfdc htfdng nhtf the nao? a. NdTK 331: 5,25 Co TK 211: 5 Cd TK 3113: 0,25 b. NdTK 331: 5,25 Cd TK 211: 5 c. NdTK 331: 5,25 Cd TK 531: 5,25 Cd TK 1331: 0,25 d. NdTK 331: 5,2 Cd TK 511: 5,25 Yeu cau: - Ltfa chon cac tinh huong dung phu hdp vdi ttfng cau hoi. - Vf du: Cau : Tinh huong dung: a 217
  20. BO TAI CHINH II. DAP AN DE THI Kl TOAN HANH CHlNH SU NGHIEP DAP AN BAI SO 1 1. Dinh khoan ke toan cac nghiep vu kinh te phat sinh (Dcfn vi tinh: 1000 ddng) la NdTK 211: 20.000 Co TK 461: 20.000 lb Co TK 008: 20.000 lc Nd TK 661: 20.000 Co TK 466: 20.000 2a Nd TK 466: 500 NdTK 214: 24.500 Cd TK 211: 25.000 2b NdTK 152: 500 Cd TK 511: 500 3 Nd TK 241: 4.000 Co TK 152: 3.000 Cd TK 111: 1.000 4a NdTK 211: 15.000 Co TK 241: 15.000 4b NdTK 661: 15.000 Cd TK 466: 15.000 5a Nd TK 466: 1.000 NdTK 214: 4.000 Cd TK 211: 5.000 5b NdTK 311: 1.000 Co TK 511: 1.000 6 NdTK 661: 46.000 Cd TK 334: 40.000 Cd TK 332: 6.000 7 NdTK 332: 1.000 Nd TK 334: 38.000 Co TK 111: 39.000 218
  21. 2. Sd do tai khoan 461 466 661 (la) 12a}_ dc) 152 241 (5a) (4b) 214 m . (4a) (2a) 311 (5a) (5b) 332 111 M. SSL 334 (7) (7) (6 ) 008 lb DAP AN BAI SO 2 1. Dinh khoan ke toan (Dcfn vi tinh: 1000 dong) 1. NdTK 155 (1556): 36.000 NdTK 311 (3113): 3.600 Co TK 112: 39.600 2. NdTK 155 (1551): 48.000 Co TK 631: 48.000 3. Tinh gia thtfc te san pham X xuat kho: 40.000 50caix- = 20.000 100 Nd TK 661 (66121): 20.000 Cd TK 155 (1551): 20.000 4. Tinh gia san pham, hang hoa xuat kho: - Gia thtfc te san pham X xuat kho: ,n 40.000 48.000 50caix + 50caix = 44.000 100 100 219
  22. Gia thtfc te hang hoa Y xuat kho: 30.000 30 cai x + 30 cai x = 33.000 60 60 Nd TK 531: 77.000 Co TK 155: 77.000 - San pham X: 44.000 - San pham Y: 33.000 5. NdTK 111: 101.200 Cd TK 531: 92.000 Cd TK 3331: 9.200 2. So? do ke toan cac tai khoan co lien quan 112 155 661 (6612) SD: 100.000 39.600 (1) (1) 36.000 20.000 (3) (3) 20.000 (2) 48.000 77.000 (4) 820.000 790.000 SD: 130.000 311 (3113) 333 (3331) (1) 3.600 9.200 (5) 1551 (Chi tiet SP X) SD: 40.000 1556 (Chi tiet hang hoa Y) (2) 48.000 20.000 (3) SD: 30.000 44.000 (4) (1) 36.000 33.000 (4) 48.000 64.000 36.000 33.000 SD: 24.000 SD: 33.000 220
  23. 3. Ghi so Nhat ky chung, So Cai Bo: Mau so S04-H Dofn vi: A (Ban hanh theo QD so 19/2006/QD-BTC ngay 30/3/2006 cua Bo tritdng Bo Tdi chinh) SO NHAT KY CHUNG Nam: N Sd Chttng tCr Da Sd phat sinh Ngay So hieu ghi thang Dien giai TT TK So Ngay, Sd ghi sd dong doi NO Co hieu thang Cai ting AB CDE F G 1 2 So trang tri/dc chuyen sang 01 01 Nhap kho hang hoa 02 1556 36.000 Thue GTGT dau vao 03 3113 3.600 04 112 39.600 02 Nhap kho san pham 05 1551 48.000 06 631 48.000 03 Xuat kho san pham dung cho 07 66121 20.000 hoat dong HCSN 08 1551 20.000 04 Xuat kho ban san pham, hang 09 531 77.000 hoa 10 155 77.000 05 Doanh thu ban hang 11 111 101.200 12 531 92.000 13 3331 9.200 Cong chuyen sang trang sau X XX 285.800 285.800 - So nay co trang, danh so tu1 trang 01 den trang - Ngay md so: Ngay thdng nam Ngifdi ghi so Ke toan trvfofng Thu trifofng ddn vi (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau) 221
  24. Bo: Mau so S03-H Dcfn vi: A (Ban hanh theo QD so 19/2006/QD-BTC ngay 30/3/2006 cua Bo triidng Bo Tdi chinh) so cAi (Dung cho hinh thtfc ke toan Nhat ky chung) Nam N Tai khoan: San pham, hang hoa So hieu: 155 Ngay Chtfng tt/ Nhat ky chung So So tien hieu thang Dien giai So Ngay Trang So'TT TK doi ghi sd Nd Co hieu thang so dong utig A B C D E F G 1 2 - So dir dau nSm 100.000 - So phat sinh trong thang 2/N 01 Nhap kho hang hoa 02 112 36.000 02 Nhap kho san pham 05 631 48.000 03 Xuat kho san pham cho hoat 08 66121 20.000 dong si/ nghiep 04 Xuat kho ban san pham, hang 10 531 77.000 hoa - Cong so phat sinh thang X X x 820.000 790.000 - So du1 cuoi thang X x X 130.000 - Cong luy ke tu1 dau quy X X x - So nay co: trang, danh so tu! trang 01 den trang - Ngay mo so: Ngay thang nam Ngifdi ghi so Ke toan trtfdng Thu trtfdng ddn vi (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau) 222
  25. DAP AN BAI SO 3 Cau 1. Dinh khoan cac nghiep vu kinh te phat sinh 1. Ngay 2/6, nhan du toan kinh phi, ghi: Ghi: No TK 008: 120.000.000 d Ncf TK 009: 60.000.000 d 2. Ngay 4/6, rut dtf toan ve quy NO TK 111: 77.000.000 d Co TK 461: 50.000.000 d Co TK 462: 27.000.000 d Dong thdi ghi Co TK 008: 50.000.000 d, TK 009: 27.000.000 d 3. Ngay 6/6, xuat kho, ghi: NO TK 661: 3.800.000 d NO TK 662: 3.200.000 d No TK 341: 6.000.000 d Co TK 152: 13.000.000 d 4. Ngay 10/6, ban giao may tinh mua thang trade a. NdTK 211: 8.400.000 d Co TK 241: 8.400.000 d b. Dong thdi ghi: No TK 661: 8.400.000 d Co TK 466: 8.400.000 d 5. Ngay 11/6, rut dtf toan tra nd tien vay, ghi: No TK 331: 16.000.000 d Co TK 461: 16.000.000 d Dong thdi ghi Co TK 008: 16.000.000 d 6. Ngay 14/6, thanh toan tam tfng No TK 662: 3.250.000 d Co TK 312: 3.000.000 d Co TK 111: 250.000 d 223
  26. 2. Sd do tai khoan chuf T TK 008 TK 009 (1) 120.000.000 50.000.000 (2) (1) 60.000.000 27.000.000 (2) 16.000.000 (5) TK 111 TK211 (2) 77.000.000 (4a) 8.400.000 250.000 (6) TK 461 TK462 500.000.000 50.000.000 (2) 27.000.000 (2) 16.000.000 (5) TK 661 TK662 300.000.000 (3) 3.800.000 (3) 3.200.000 (4b) 8.400.000 (6) 3.250.000 TK 331 TK 341 60.000.000 (5) 16.000.000 (3) 6.000.000 TK 241 TK466 50.000.000 8.400.000 (4b) 8.400.000 (4a) TK 312 TK152 15.000.000 3.000.000 (6) 13.000.000 (3) 224
  27. DAP AN BAI SO 4 Cau 1: Dinh khoan cac nghiep vu kinh te phat sinh 1. Nh^n du toan kinh phi: No TK 008: 250.000.000 d No TK 009: 60.000.000 d 2. Thu hoc phi cua hoc sinh den trtfdng nhap hoc No TK 111: 380.000.000 d Co TK 511: 380.000.000 d 3. Rut dtf toan ve nhap qui NdTK 111: 190.000.000 d Co TK 461: 150.000.000 d Co TK 462: 40.000.000 d Dong thdi ghi: Co TK 008: 150.000.000 d, Co TK 009: 40.000.000 d 4. Mua Van phong pham Nd TK 152: 18.000.000 d Co TK 461: 18.000.000 d Dong thdi ghi Co TK 008: 18.000.000 d 5. Ti'nh tien ltfOng phai tra No TK 661: 70.000.000 d NO TK 662: 5.000.000 d Co TK 334: 75.000.000 d 6. Thanh toan tam Ung cho lcip tap huan cua Bo NdTK 111: . 2.000.000 d Nd TK 661: 23.000.000 d Co TK 312: 25.000.000 d 15-KTT 225
  28. Cau 2: Sc? do tai khoan chuf T TK 008 TK 009 (1) 250.000.000 150.000.000 (3) (1) 60.000.000 40.000.000 (3) 18.000.000 (4) TK 111 TK L52 SD: 6.000.000 (2) 380.000.000 (4) 18.000.000 (3) 190.000.000 (6) 2.000.000 TK 312 t k ;*34 25.000.000 (6) 75.000.000 (5) TK 661 TK (562 SD: 300.000.000 (5) 70.000.000 (5) 5.000.000 (6) 23.000.000 TK 461 TK ^162 150.000.000 (3) 40.000.000 (3) 18.000.000 (4) TK 511 SD: 30.000.000 380.000.000 (2) 226
  29. DAP AN BAI SO 5 (Ddn vi tinh: l.OOOd) 1. NdTK 008: 110.000 Nd TK 004: 100.000 Nd TK 009: 55.000 2a. NdTK 111: 67.000 Co TK 461: 40.000 Co TK 462: 27.000 2b. Co TK 004: 40.000 40.000 Co TK 008: 40.000 40.000 Co TK 009: 27.000 27.000 3. No TK 661: 2.800 Nd TK 662: 3.200 Nd TK 341: 6.000 Co TK 152: 12.000 4a. NO TK 241: 200 Co TK 111: 200 4b. No TK 211: 8.200 Co TK 241: 8.200 4c. No TK 661: 8.200 Co TK 466: 8.200 5a. Nd TK 466: 1.000 Nd TK 214: 14.000 Co TK 211: 15.000 5b. NdTK 631: 500 Co TK 111: 500 5c. No TK 111: 900 Co TK 511: 900 5d. No TK 511: 500 Co TK 111: 500 5e. No TK 511: 400 Co TK 333: 400 6. NO TK 461 (4611): 1.200.000 No TK 311: 100.000 Co TK 661 (6611): 1.300.000 227
  30. Bo: MSu s o S03-H Ddn vi: A (Ban hanh theo QD so 19/2006/ QD-BTC ngay 30/3/2006 cua Bo triidng Bo Tdi chinh) SO CAI (Dung cho hinh thufc ke toan Nhatky chung) Nam N Tai khoan: Nguon kinh phi hoat dong So" hieu: 461 Nhat ky Sd Chtfng tif Sd tien Ngay chung hieu thang Dien giai TK Trang Sd TT ghi so Sd Ngay doi Nd Co sd dong hieu thang Crng AB C D E F G 1 2 - Sd dtf dau ky 1.300.000 - Sd phat sinh trong thang 4/1 01 Rut DTKP nhap quy tien mat 111 40.000 30/1 02 Quyet toan kinh phi hoat dong 661 1.200.000 - Cong sd phat sinh thang XXX 1.200.000 40.000 - Sd dif cudi thang XX X 140.000 - Cong luy ke tCr dau quy X XX - So nay co: trang, danh so" ttf trang 01 den trang - Ngay me) so: Ngay thdng nam Ngifdi ghi so Ke toan trtfofng Thu trtfofng ddn vi (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau) 228
  31. DAP AN BAI SO 6 1. Dinh khoan cac nghiep vu kinh te phat sinh: (Dcfn vi tinh l.OOOd) 1 NdTK 111: 200.000 Co TK 461: 200.000 Dong thdi ghi Co (xuat) TK 008: 200.000 2 NdTK 661: 5.200 Co TK 312: 5.200 3 No TK 337: 36.000 Co TK 152: 36.000 4 No TK 312: 3.400 Co TK 111: 3.400 5 NdTK 311 (8): 200 Co TK 152: 200 6 No TK 661: 3.000 No TK 311 (8): 400 Co TK 312: 3.400 7a Nd TK 241: 25.000 Co TK 3311: 25.000 7b No TK 661: 25.000 No TK 337: 30.000 Co TK 241: 55.000 8 NdTK 3311: 25.000 Co TK 112: 25.000 9a Nd TK 661: 150.000 NdTK 332: 12.000 NdTK 431: 26.000 Co TK 334: 188.000 9b Nd TK 334: 14.000 Co TK 312: 400 Co TK 111: 5.800 Co TK 332: 7.800 10 NdTK 112: 12.000 Co TK 332: 12.000 11 No TK 334: 174.000 Co TK 111: 174.000 12 NO TK 461 (2): 462.000 Co TK 661(2): 462.000 229
  32. DAP AN BAI SO 7 - Dinh khoan cac nghiep vu kinh te phat sinh: 1 Nd TK 008: 600.000.000 2a NdTK 211: 15.000.000 Co TK 111: 15.000.000 2b No TK 661: 15.000.000 Co TK 466: 15.000.000 3 NdTK 111: 150.000.000 Co TK 511: 90.000.000 Co TK 331(8): 60.000.000 4 Nd TK 662: 9.900.000 Co TK 112: 9.900.000 5 NO TK 661: 30.000.000 Co TK 111: 30.000.000 DAP AN BAI SO 8 1. Dinh khoan cac nghiep vu kinh te phat sinh: (Dcfn vi tinh l.OOOd) la No TK 211: 81.000 Co TK 111: 1.000 Co TK 112: 80.000 lb No TK 661: • 81.000 Co TK 466: 81.000 2 No TK 631 10.000 Co TK 431: 6.000 Co TK 214: 4.000 3 NdTK 331: 8.000 Co TK 461: 8.000 Dong thdi Co TK 008: 8.000 230
  33. TK 466: 2.000 TK 214: 8.000 Co TK 211: 10.000 TK 111: 1.500 Co TK 511: 1.500 TK 511: 500 Co TK 111: 500 TK 511: 1.000 Co TK 333: 1.000 TK 661: 18.000 TK 111: 2.000 Co TK 312: 20.000 TK 661: 24.000 Co TK 4311: 4.000 Co TK 4312: 5.000 Co TK 4313: 5 .000 Co TK 4314: 10.000 2. Ghi vao Nhat ky chung (trang sau): 231
  34. Bo: . M&u so S04-H Dofn vi: A (Ban hanh theo QD so 19/2006/ QD-BTC ngay 30/3/2006 cua Bo triidng Bo Tdi chinh) SO NHAT KY CHUNG - Nam: N Dcfn vi tinh: l.OOOd Da Ngay Chting tCr So So hieu So phat sinh ghi thang Dien giai TT TK So Ngay, Sd ghi so dong doi ting Ncf Co hieu thang Cai A B C D E FG 1 2 So trang trtfdc chuyen sang 01a Mua TSCD htfu hinh 211 81.000 111 1.000 112 80.000 01b Dong thdi 661 81.000 466 81.000 02 Trich khau hao TSCD 631 10.000 431 6.000 214 4.000 03 Rut dtf toan tra ngtfdi nhan thau 331 8.000 461 8.000 04a Thanh ly TSCD, ghi giam TSCD 466 2.000 214 8.000 211 10.000 04b Thu thanh ly TSCD 111 1.500 511 1.500 04c Chi thanh ly TSCD 511 500 111 500 04d Ket chuyen chenh lech thu chi 511 1.000 333 1.000 05 Thanh toan tam ting 661 18.000 111 2.000 312 20.000 06 Tam trich quy 661 24.000 4311 4.000 4312 5.000 4313 5.000 4314 10.000 Cong chuyen sang trang sau X X 237.000237.000 - So nay co trang, danh so' ttf trang 01 den trang - Ngay md so: Ngay thdng nam Ngtfdi ghi so Ke toan trutfng Thu trutfng ddn vi (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau) 232
  35. DAP AN BAI SO 9 1. Dinh khoan cac nghiep vu kinh te phat sinh 1. Nd TK 008 800.000 Nd TK 009 350.000 2. NdTK 111 110.000 Co TK 511 110.000 3. NdTK 112 75.000 Co TK 462 75.000 4. NdTK 511 110.000 Co TK 461 110.000 5. NdTK 111 22.000 Co TK 331 22.000 6. NdTK 661 13.000 Nd TK 631 6.280 Co TK 643 19.280 7. NO TK 312 5.000 Co TK 111 5.000 8. No TK 341 50.000 Co TK 112 50.000 9. NdTK 111 180.000 Co TK 521 180.000 10. NdTK 521 180.000 Co TK 462 180.000 2. Ghi vao Nhat ky chung (trang sau) 233
  36. Bo: M iu soS04-H Ddn vi: A (Ban hanh theo QD so'19/2006/ QD-BTC ngay 30/3/2006 cua Bo triidng Bo Tdi chinh) SO NHAT KY CHUNG Nam: N Dan vi tinh: l.OOOd Da Sd phat sinh Ngay Chung ter Sd Sd hieu ghi thang Dien giai TT t k ’ So Ngay, Sd Cd ghi sd dong doi ting Nd hieu thang Cai A B C D E F G 1 2 Sd trang trirdc chuyen sang 01 Nhan dtfdc thong bao dtf an 008 800.000 009 150.000 02 Thu phi' bang tien mSt 111 110.000 511 110.000 03 Nhan kinh phi' vien trd 112 75.000 462 75.000 04 Bo sung sd thu phi vao ngudn 511 110.000 kinh phi 461 110.000 05 Vay ngan hang 112 22.000 331 22.000 06 Phan bd chi phi tra tri/dc 661 13.000 631 6.280 643 19.280 07 Tam ifng cho can bo 312 5.000 111 5.000 08 Cap kinh phi cho cap dtfdi 341 50.000 112 50.000 09 Nhan vien trd chi/a lam thu tuc 111 180.000 ghi thu, ghi chi 521 180.000 10 Lam thu tuc ghi thu, ghi chi 521 180.000 462 180.000 Cong chuyen sang trang sau X X 751.280 751.280 - So nay co trang, danh so tu: trang 01 den trang - Ngay met so: Ngay thdng nam Ngifdi ghi so Ke toan trutfng Thu trifdng ddn vi (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau) 234
  37. dAp An bAi so 10 1. Ghi dinh khoan 1. NdTK 111: 150.000.000 5. NdTK 112: 200.000.000 Co TK 511: 100.000.000 C6TK 113: 200.000.000 Co TK 331(8): 50.000.000 6. Nd TK 331(8): 15.000.000 2. NdTK 111: 100.000.000 C6TK 112: 15.000.000 Co TK 511(8): 60.000.000 7. No TK 331 (8): 2.000.000 Co TK 331(8): 40.000.000 CoTKlll: 2.000.000 3. NO TK 113: 200.000.000 8. Nd TK 511: 150.000.000 CoTKlll: 200.000.000 C6TK521: 150.000.000 4. NdTK 511: 10.000.000 Co TK 342: 10.000.000 d Ap An b Ai s o i i - Ghi dinh khoan: (Dcfn vi tinh: l.OOOd) 1. N 0 T K 112: 99.000 4. N dTK 3331: 9.000 Co TK 531: 90.000 Nd TK 3334: 5.000 Co TK 3331: 9.000 Nd TK 3332: 5.000 2. No TK 421: 5.000 Co T K 112: 18.000 Co TK 3334: 5.000 3. No TK 511: 4.000 Co TK 3332: 4.000 dAp An bAi 12 I. Ly thuyet: Cau 1:Nhiem vu, quyen han cua Uy ban nhan dan cac cap: 1. Lap du toan ngan sach dia phtfdng, phtfdng an phan bo ngan sach cap minh theo cac chi tieu quy dinh tai khoan 1 va khoan 2 Dieu 25 cua Luat nay; du toan dieu chinh ngan sach dia phUOng trong trudng hdp c4n thiet, trinh Hoi dong nhan dan cung cap quyet dinh va bao cao cd quan hanh chi'nh nha nUdc, cd quan tai chi'nh cap tren trUc tiep; 2. Lap quyet toan ngan sach dia phUOng trinh Hoi dong nhan dan cung cap phe chu&n va bao cao cO quan hanh chi'nh nha nUdc, cd quan tai chi'nh cap tren trUc tiep; 235
  38. 3. Kiem tra nghi quyet cua Hoi dong nhan dan cap dudi ve tai chinh - ngan sach; 4. Can cU vao nghi quyet cua Hoi dong nhan dan cung cap, quyet dinh giao nhiem vu thu, chi ngan sach cho tUng cO quan, ddn vi trUc thuoc; nhiem vu thu, chi, mtic bo sung cho ngan sach cap dudi va ty le phan tram (%) phan chia gitia cac cap ngan sach d dia phUdng doi vdi cac khoan thu phan chia; quy dinh nguyen tac bo tri va chi dao thUc hien du toan ngan sach doi vdi mot so linh vUc chi duoc Hoi dong nhan dan quyet dinh theo quy dinh tai diem c khoan 1 Dieu 25 cua Luat nay; 5. To chtic thUc hien va kiem tra viec thUc hien ngan sach dia phUOng; 6. Phoi hdp vdi cac cd quan nha nUdc cap tren trong viec quan ly ngan sach nha nude tren dia ban; 7. Bao cao ve ngan sach nha nude theo quy dinh cua phap luat; 8. Doi vdi Uy ban nhan dan cap tinh, ngoai cac nhiem vu, quyen han quy dinh tai cac khoan 1, 2, 3, 4, 5, 6 va 7 Dieu nay, con co nhiem vu lap va trinh Hoi dong nhan dan cung cap quyet dinh cac van de dUdc quy dinh tai khoan 8 Dieu 25 cua Luelt nay; 9. Chi dao co quan tai chinh dia phUOng chu tri phoi hop vdi cac cd quan lien quan giup Uy ban nhan dan thUc hien nhiem vu theo quy dinh tai cac khoan1, 2, 3, 4, 5, 6, 7 va 8 Dieu nay. Cau 2: Kiem ke tdi san: Kiem ke tai san la viec can, dong, do,dem so lUdng; xac nhan va danh gia chat lUdng, gia tri cua tai san, nguon von hien co tai thdidiem kiem ke de kiem tra, doi chieu vdi so" lieu trong soke toan. - Kiem ketai san trong cac trifdng hdp sau: a. Cuoi ky ke toan nam, trUcic khi lap bao cao tai chinh; b. Chia, tach, hdp nhat, sap nhap, giai the, cham dtit hoat dong, pha san hoac ban, khoan, cho thue doanh nghiep; c. Chuyen doi hinh thtic sd htiu doanh nghiep; d. Xay ra hoa hoan, lu lut va cac thiet hai bat thudng khac; d. Danh gia lai tai san theo quyet dinh cua cd quan nha nUdc co tham quyen; e. Cac trUdng hdp khac theo quy dinh cua phap luat. - Thdi han lifu tru?: a) Toi thieu nam nam do'i vdi tai lieu ke toan dung cho quan ly, dieu hanh cua don vi ke toan, gom ca chting tti ke toan khong sti dung true tiep de ghi so ke toan va lap bao cao tai chinh; b) Toi thieu mUdi nam do'ivdi chting tti ke toan sti dung trUc tiep de ghi so ke toan va lap bao cao tai chinh, so ke toan va bao cao tai chinh nam, trti trUdng hop phap luat co quy dinh khac; 236
  39. c) Ltfu trii vinh vien do’i vdi tai lieu ke toan co tinh sU lieu, co y nghia quan trong ve kinh te, an ninh, quoc phong. Cau 3: - Noi dung: Tai khoan 461 - Nguon kinh phi hoat dong dung de phan anh tinh hinh tiep nhan, su dung va quyet toan nguon kinh phi hoat dong cua ddn vi hanh chinh stf nghiep. Nguon kinh phi hoat dong la nguon kinh phi nham duy tri va dam bao stf hoat dong theo chiic nang cua cac cd quan, ddn vi hanh chinh stf nghiep. Nguon kinh phi hoat dong dtfdc hinh thanh ttf: + Ngan sach Nha ntfdc cap hang nam; + Cac khoan thu hoi phi va cac khoan dong gop cua cac hoi vien; + Bo sung ttf cac khoan thu phi, le phi, thu stf nghiep va cac khoan thu khac tai ddn vi theo quy dinh cua che do tai chinh; + Bo sung ttf chenh lech thu ldn hdn chi (ttf ldi nhuan sau thue) cua hdat ddng san xuat, kinh ddanh; + Bo sung ttf cac khoan khac theo quy dinh ctfa che do tai chinh; + Tiep nhan cac khoan vien trd phi dtf an; + Cac khoan dtfdc bieu tang, tai trd cua cac ddn vi, ca nhan trong va ngoai ddn vi. - Nguyen tac hach toan: 1. Tai khoan 461 "Nguon kinh phi hoat dong" dtfdc ap dung d moi ddn vi hanh chinh stf nghiep va dtfdc thed doi tren so chi tiet theo ttfng nguon hinh thanh (NSNN cap, cap tren cap, nhan vien trd phi dtf an, ttf cac nguon khac nhtf: thu phi, le phi dtfdc de lai, ttf hoat dong stf nghiep, thu khac ). Cac ddn vi nhan khoan chi hanh chinh phai md so chi tiet theo doi nguon kinh phi da nhan khoan va nguon kinh phi khong nhan khoan. 2. Ddn vi khdng dtfdc ghi tang nguon kinh phi hoat dong trong cac trtfdng hdp sau: - Cac khoan thu phi, le phi da thu phai nop ngan sach dtfdc de lai chi nhtfng ddn vi chtfa co chtfng ttf ghi thu, ghi chi ngan sach theo quy dinh cua che do tai chinh; - Cac khoan tien, hang vien trd phi dtf an da nhan nhtfng chtfa co chtfng ttf ghi thu', ghi chi ngan sach theo quy dinh cua che do tai chinh. 3. Ddn vi khong dtfdc quyet tdan ngan sach cac khoan chi ttf cac khoan tien, hang vien trd va cac khoan phi, le phi phai nop ngan sach dtfdc de lai chi nhtfng chtfa co chtfng ttf ghi thu, ghi chi ngan sach. 4. Ddn vi chi dtfdc ghi tang nguon kinh phi hoat dong cac khoan tien, hang vien trd phi dtf an va cac khoan phi, le phi da thu nop ngan sach nhtfng dtfdc de lai chi co chtfng ttf ghi thu, ghi chi ngan sach theo quy dinh cua che do tai chinh. 5. Kinh phi hoat dong phai dtfdc stf dung dung muc dich, dung tieu chu&n, dinh mtfc cua Nha ntfdc va trong pham vi dtf toan da dtfdc duyet chd phu hdp v6i quy dinh cua che d6 tai chinh. 237
  40. 6. De theo doi, quan ly va quyet toan so kinh phi hoat dong, cac ddn vi phai md so chi tiet nguon kinh phi hoat dong theo chtfdng, loai, khoan, nhom muc, muc, tieu muc quy dinh trong Muc luc Ngan sach Nha ntfdc de theo doi viec tiep nhan va stf dung theo ttfng nguon hinh thanh. 7. Cuoi ky, ke toan ddn vi phai lam thu tuc quyet toan tinh hinh tiep nhan va stf dung nguon kinh phi hoat dong vdi cd quan chu quan va cd quan tai chinh theo che do tai chinh quy dinh. So" kinh phi sti dung chtfa het dtfdc xti ly theo che do tai chinh hien hanh quy dinh cho ttfng loai hinh ddn vi hanh chinh stf nghiep. 8. Cuoi ngay 31/12 ky ke toan nam, neu so chi hoat dong bang nguon kinh phi hoat dong chtfa dtfdc duyet quyet toan, thi ke toan ghi chuyen nguon kinh phi hoat dong nam nay sang nguon kinh phi hoat dong nam trtfdc (Nd TK 4612/Co TK 4611). - Ket cau tai khoan: Ben No?: - So” kinh phi hoat dong nop lai Ngan sach Nha ntfdc hoac nop lai cho cap tren; - Ket chuyen so" chi hoat dong (So" chi thtfdng xuyen va so" chi khong thtfdng xuyen) da dtfdc phe duyet quyet toan vdi nguon kinh phi hoat dong; - Ket chuyen so" kinh phi hoat dong da cap trong ky cho cac ddn vi cap dtfdi (Ddn vi cap tren ghi); - Ket chuyen so" kinh phi hoat dong thtfdng xuyen con lai (Ph^n kinh phi thtfdng xuyen tiet kiem dtfdc) sang Tai khoan 421 "Chenh lech thu, chi chtfa xti ly'’; - Cac khoan dtfdc phep ghi giam nguon kinh phi hoat dong. Ben Co: - So" kinh phi da nhan cua Ngan sach Nha ntfdc hoac cap tren; - Ket chuyen so" kinh phi da nhan tam ting thanh nguon kinh phi hoat dong; - So" kinh phi nhan dtfdc do cac hoi vien nop hoi phi va dong gop, do dtfdc vien trd phi dtf an, tai trd, do bo sung ttf cac khoan thu phi, le phi, ttf cac khoan thu stf nghiep, hoac ttf chenh lech thu ldn hdn chi (ttf ldi nhuan sau thue) cua hoat dong san xuat, kinh doanh, ttf cac khoan thu khac phat sinh d ddn vi. So dtf ben Co: - So"kinh phi dtfdc cap trtfdc cho nam sau (neu co). - Nguon kinh phi hoat dong hien con hoac da chi nhtfng chtfa dtfdc quyet toan. II. Thtfc hanh Cau 1. Dinh khoan cac nghiep vu ke" toan phat sinh 1. Mua vat lieu Nd TK 152: 25.000.000d Co TK 112: 25.000.000d 238
  41. 2. Nh&n du toan kinh phi: Nd TK 008: 30.000.000d Nd TK 009: 13.000.000d 3. Rut du toan ve nhap qui Nd TK 111: 42.000.000d Co TK 461: 30.000.000d Co TK 462: 12.000.000d Dong thdi ghi Co TK 008: 30.000.000 d, Co TK 009:12.000.000 d 4. Tinh tien lUdng phai tra Nd TK 661: 20.000.000d Nd TK 662: 4.000.000d Nd TK 631: 8.000.000d Co TK 334: 32.000.000d 5. Tinh BHXH, BHYT phai nop Nd TK 661: 2.400.OOOd Nd TK 662: 480.OOOd Nd TK 631: 960.OOOd Nd TK 334: 1.920.OOOd Co TK 332: 5.760.OOOd 6. Thanh ly may han a. NdTK 214: 5.000.OOOd Co TK 211: 5.000.OOOd b. NdTK 111: 500.OOOd Co TK 511: 500.000d c. NdTK 511: 50.000d Co TK 111: 50.OOOd d. NdTK 511: 450.OOOd Co TK 421: 450.OOOd Cau 2: Phan anh vao sd do tai khoan T K 008 TK 009 (2) 30.000.000 30.000.000 (3) (2) 13.000.000 12.000.000 (3) 239
  42. TK 111 TK 112 10.000.000 20.000.000 (3) 42.000.000 50.000.000 (6c) 25.000.000 (1) (6b) 500.000 TK 152 TK 332 (1) 25.000.000 5.760.000 (5) TK 334 TK 461 (5) 1.920.000 32.000.000 (4) 30.000.000 (3) TK 462 TK 661 12.000.000 (3) 12.000.000 (4) 20.000.000 (5) 2.400.000 TK 662 TK 631 18.000.000 13.000.000 (4) 4.000.000 (4) 8.000.000 (5) 480.000 (5) 960.000 TK 214 TK 211 (6a) 5.000.000 5.000.000 (6a) TK 511 TK 421 (6c) 50.000 500.000 (6b) 450.000 (6d) (6d) 450.000 DAP AN BAl 13 I. Ly thuyet Cau 1:Nhiem vu, quyen han cua cac ddn vidu toan ngan sach: 1. To chiic lap du toan thu, chi ngan sach thuoc pham vi quan ly, thUc hien phan bo du toan ngan sach dUdc cap co th&m quyen giao cho cac ddn vi true thuoc va dieu chinh phan bo du toan theo tham quyen; 2. To chUc thUc hiendu toan thu, chi ngan sach dUdc giao; nop day du, dung han cac khoan phai nop ngan sach theo quy dinh cua phap luat; chi dung che do, dung muc dich, 240
  43. dung do’i tUdng v& tiet kiem; quan ly, sti dung tai san cua Nha nUdc doi vdi cac ddn vi trUc thuoc theo dung che do quy dinh; 3. Hudng dan, kiem tra viec thUc hien thu, chi ngan sachdoi vdi cac ddn vi trUc thuoc; 4. Chap hanh dung quy dinh cua phap luat ve ke toan, thong ke; bao cao, quyet toan ngan sach va cong khai ngan sach theo quy dinh cua phap luat; duyet quyet toan doi vdi cac ddn vi du toan c&'p dUcfi; 5. Do'i vdi cac ddn vi du toan la ddn vi sU nghiep, ngoai nhiem vu, quyen han quy dinh tai cac khoan1, 2, 3 va 4 Dieu nay, dUdc chu dong sti dung nguon thu sU nghiep de phat trien va nang cao chat lUdng, hieu qua hoat dong theo quydinh cua Chinh phu. Cau 2: - Tieu chuan, quyen vd trach nhiem cua ngiidi lam ke toan 1. NgUdi lam ke toan phai co cac tieu chuan sau day: a. Co ph^m chat dao dtic nghe nghiep, trung thUc, liem khiet, y co thtic cha'p hanh phap luat; b. Co trinh do chuyen mon, nghiep vu ve ke toan. 2. NgUdi lam ke toan co quyen doc lap ve chuyen mon, nghiep vu ke toan. 3. NgUdi lam ke toan co trach nhiem tuan thu cac quy dinh cua phap luat ve ke toan, thUc hien cac cong viec dUdc phan cong va chiu trach nhiem ve chuyen mon, nghiep vu cua minh. Khi thay doi ngUdi lam ke toan, ngUdi lam ke toan cu phai co trach nhiem ban giao cong viec ke toan va tai lieu ke toan cho ngUdi lam ke toan mdi. NgUdi lam ke toan cu phai chiu trach nhiem ve cong viec ke toan trong thdi gian minh lam ke toan. - Nhiing ngiidi khong diidc lam ke toan 1. NgUdi chua thanh nien; ngUdi bi han che hoac mat nang luc hanh vi dan sU; ngUdi dang phai dua vao cd sd giao d\ic, cd sd chtia benh hoac bi quan che hanh chinh. 2. NgUdi dang bi cam hanh nghe, earn lam ke toan theo ban an hoac quyet dinh cua Toa an; ngUdi dang bi truy ctiu trach nhiem hinh sU; ngUdi dang phai chap hanh hinh phat tu hoac da bi ket an ve mot trong cac toi ve kinh te, ve chtic vu lien quan den tai chinh, ke toan ma chua dUdc xoa an tich. 3. Bo' me, vd, chong, con, anh, chi, em ruot cua ngUdi co trach nhiem quan ly dieu hanh ddn vi ke toan, ke ca ke toan trUdng trong cung mot ddn vi ke toan la doanh nghiep nha nUdc, cong ty co phan, hdp tacxa, cd quan nha nUdc, ddn vi sU nghiep, to chtic co sti dung kinh phi ngan sach nha nUdc, ddn vi sU nghiep, to chtic khong sti dung kinh phi ngan sach nha nUdc. 4. Thu kho, thu quy, ngUdi mua, ban tai san trong cung mot ddn vi ke toan la doanh nghiep nha nUdc, cong ty co phan, hdp tac xa, cd quan nha nUdc, ddn vi sU nghiep, to chtic cd sti dung kinh phi ngan sach nha nUdc, ddn vi sU nghiep. to chtic khong sti dung kinh phi ngan sach nha nUdc. Cau 3: - Noi dung: Tai khoan 661 - Chi hoat dong dung de phan anh cac khoan chi mang tinh chat hoat dong thudng xuyen va khong thudng xuyen theo du toan chi da dUdc duyet nhu: Chi dung cho cong tac nghiep vu, chuyen mon va chi quan ly bo may hoat dong cua cac cd quan Nha 16-KTT 241
  44. nude, cac ddn vi su nghiep, cac to chUc xa hoi, cd quan doan the, luc lUdng vu trang, cac hoi, hen hiep hoi, tong hoi do Ngan sach Nha nUdc cap, do thu phi, le phi, hoac do cac nguon tai trd, vien trd, thu hoi phi va cac nguon khac dam bao. Nguyen tac hach toan: 1. Phai md so ke toan chi tiet chi hoat dong theo tting nguon kinh phi, theo ke toan va theo Muc luc Ngan sach Nha nUdc. 2. Hach toan chi hoat dong phai dam bao thong nhat vdi cong tac lap du toan va dam bao su khdp dung, thong nhat giUa hach toan tong hdp vdi hach toan chi tiet, gitia so ke toan vdi chting tti va bao cao taichinh. Cac khoan chi hoat dong phai thUc hien theo dung cac quy dinh hien hanh va quy che chi tieu noi bo do ddn vi xay dUng theo quy dinh cua che do tai chinh. Trong ky, cac ddn vi hanh chinh sU nghiep dUdc tam chia thu nhap tang them cho cong chtic, vien chtic va tam trich cac quy de sti dung tti so' tang thu, tiet kiem chi thudng xuyen theo quy dinh cua che do tai chinh. 3. Hach toan vao tai khoan nay nhting khoan chi thuoc kinh phi hang nam cua ddn vi, bao gom ca nhting khoan chi thudng xuyen va nhting khoan chi khong thudng xuyen nhu chi tinh gian bien che, chi thue hien nhiem vu dot xuat, chi mua sam, stia chtia ldn TSCD 4. Khong hach toan vao tai khoan nay cac khoan chi hoat dong san xua't, kinh doanh, chi phi dau tu XDCB bang nguon kinh phi dlu tu XDCB, cac khoan chi thuoc chudng trinh, de tai, du an, chi theo ddn dat hang cua Nha nUdc theo gia hoac khung gia Nha nUdc, chi phi tra trudc. 5. Ddn vi phai hach toan theo Muc luc Ngan sach Nha nUdc cac khoan chi hoat dong phat sinh tti cac khoan tien, hang vien trd phi du an va tti so thu phi, le phi da thu phai nop ngan sach dUdc de lai chi nhUng ddn vi chua co chting tti ghi thu, ghi chi ngan sach theo quy dinh cua che do tai chinh. 6. Ddn vi khong dUdc xet duyet quyet toan ngan sach nam cac khoan chi hoat dong tti cac khoan tien, hang vien trd va tti so' phi, le phi da thu phai nop ngan sach dUdc de lai chi nhUng ddn vi chua co chting tti ghi thu, ghi chi ngan sach theo quy dinh. Cac khoan chi hoat dong chua dUdc xet duyet quyet toan nhu da neu tren dUdc phan anh vao so' du ben Nd TK 661 "Chi hoat dong" (Chi tiet chi hoat dong chua co nguon kinh phi. Ddn vi chi dUdc xet duyet quyet toan cac khoan chi nay khi co du chting tti ghi thu, ghi chi ngan sach ve cac khoan tien, hang vien trd phi du an va so' phi, le phi da thu phai nop ngan sach dUdc de lai chi theo quy djnh. 7. Het ky ke toan nam, neu quyet toan chua dUdc duyet thi toan bo so' chi hoat dong trong nam dUdc chuyen tti TK 6612 “Nam nay” sang TK 6611 “Nam trudc” de theo doi cho den khi bao cao quyet toan dUdc duyet. Rieng do'i vdi so' chi trudc cho nam sau theo doi d TK 6613 “Nam sau” sang dau nam sau dUdc chuyen sang TK 6612 “Nam nay” de tiep tuc tap hdp chi hoat dong trong nam nay. - Ket cau tdi khoan: Ben No?: Cac khoan chi hoat dong phat sinh d ddn vi. Ben Co: - Cac khoan dUdc phep ghi giam chi va nhting khoan da chi sai khong dUdc phe duyet phai thu hoi. 242
  45. - Ket chuyen so chi hoat dong v6i nguon kinh phi khi bao cao quyet toan dUdc duyet. So dtf ben Nof: Cac khoan chi hoat dong chua dUdc quyet toan hoac quyet toan chua dUdc duyet. II. Thtfc hanh Cau 1: Dinh khoan cac nghiep vu ke toan phat sinh 1. Ngay 4/6 nhan kinh phi vien trd: Nd TK 112 (1122): 375.000.000d Co TK 462: 375.000.000d Dong thcJi ghi Nd TK 007: 25.000 USD 2. Ngay 5/6 ban ngoai te Nd TK 1121: 300.000.000d Co TK 1122: 300.000.000d Dong thdi ghi Co TK 007: 20.000 USD 3. Ng&y 6/6 tinh tien lUdng phai tra Nd TK 662: 37.000.000d Co TK 334: 37.000.000d 4. Ngay 7/6 tinh trd cap phai tra cho cac chau Nd TK 662: 45.000.000d Co TK 335: 45.000.000d 5. Ngay 8/6 tinh BHXH, BHYT phai nop - BHXH, BHYT cua can bo cong nhan vien Nd TK 662: 4.440.000d Nd TK 334: 2.220.000d Co TK 332: 6.660.000d - BHYT cho 150 chau Nd TK 662: 945.000d Co TK 332: 945.000d 6. Ngay 15/6 nhan o to a. NdTK 211: 390.520.000d Co TK 462: 390.520.000d b. Nd TK 662: 390.520.000d Co TK 466: 390.520.000d 243
  46. Cau 2: Phan anh vaosd do cac tai khoan lien quan TK 1121 TK 1122 300.000.000 (1) 375.000.000 300.000.000 (2) (2) 300.000.000 TK 462 TK007 390.520.000 (6a) (1) 25.000.000 20.000.000 (2) 375.000.000 (1) TK 662 TK334 200.000.000 (5) 2.220.000 37.000.000 (3) (3) 37.000.000 (4) 45.000.000 (5) 4.440.000 (5) 945.000 (6) 390.520.000 TK 335 TK332 45.000.000 (4) 6.660.000 (5) 945.000 (5) TK 334 TK211 (5) 2.220.000 37.000.000 (3) (6a) 390.520.000 TK 466 ' TK521 390.520.000 (6b) 375.000.000 (1) DAP AN BAI SO 14 1. NdTK 111: 50.000 Co TK 461 (4612): 50.000 (Xuat TK 008: 50.000) 2. NdTK 332 (3321): 4.000 Co TK 334 (3341): 4.000 3. NdTK 334 (3341): 41.000 Nd TK 332: 4.000 Co TK 111 (1111): 45.000 4a. Nd TK 466: 1.000 Nd TK 214: 14.000 Co TK 211: 15.000 244
  47. 4b. NdTK 511: 500 C o T K lll: 500 4c. NdTK 111: 900 Co TK 511: 900 5. Nd TK 112 (1121): 4.000 Co TK 332 (3321): 4.000 DAP AN BAI SO 15 1. Dinh khoan ke toan cacnghiep vu kinh te phat sinh 1. NdTK 111: 100.000 Co TK 461: 60.000 Co TK 462: 40.000 2. Nd TK 337: 30.000 Co TK 152: 30.000 3. NdTK 111: 100.000 Co TK 336: 100.000 4. Nd TK 661 30.000 Nd TK 662 28.000 Nd TK 635 25.000 Nd TK 631: 20.800 Co TK 152: 103.800 5. NdTK 631: 16.000 Co TK 214: 6.000 Co TK 431: 10.000 6. Nd TK 152: 10.000 Co TK 661: 10.000 7. NdTK 341: 15.000 Co TK 111: 15.000 8. Nd TK 661: 80.000 Nd TK 662 50.000 Nd TK 631: 40.000 Co TK 334: 170.000 9. NdTK 661: 13.600 Nd TK 662 8.500 Nd TK 631: 6.800 Co TK 332: 28.900 10. Nd TK 336: 100.000 Co TK 461: 100.000 2. Ghi vao nhat ky chung(trang sau) 245
  48. Bo: Mau so S04-H Ddn vi: A (Ban hanh theo QD so 19/2006/ QD-BTC ngay 30/312006 cua Bo triidng Bo Tdi chinh) SO NHAT KY CHUNG Nam: N Da Sd phat sinh Ngay Chtfng tir Sd Sd hieu ghi thang Dien giai TT TK So Ngay, Sd ghi sd dong doi ting NO Co hieu thang Cai AB C D E FG 1 2 So trang triTdc chuyen sang 01 01 Rut dir toan ve nhap quy 111 100.000 461 60.000 462 40.000 02 Xuat kho vat lieu da quyet toan 337 30.000 152 30.000 03 Nhan tam ting KB 111 100.000 336 100.000 04 Xuat kho vat lieu 661 30.000 662 28.000 635 25.000 631 20.800 152 103.800 05 Khau hao TSCD 631 16.000 214 6.000 431 10.000 06 Nhap kho vat lieu thtia 152 10.000 661 10.000 07 Cap kinh phi cho cap di/6i 341 15.000 111 15.000 08 Ti'nh tien li/dng, phu cap phai tra 661 80.000 662 50.000 631 40.000 334 170.000 09 BHXH, BHYT phai tra cho can bo 661 13.600 662 8.500 631 6.800 332 28.900 10 Nhan difdc dir toan 336 100.000 461 100.000 Cong chuyln sang trang sau X X X 673.700673.700 - So nay co „ trang, danh so' tCf trang 01 den trang - Ngay md so: Ngay thdng nam Ngifdi ghi so Ke toan trifdng Thu trifdng ddn vi (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dau) 246
  49. DAP AN BAI SO 16 Bdi tap xit ly tinh huong 1. Xem xet ldi de nghi: + Kiem tra xac dinh nguyen nhan thieu + Danh gia lai gia tri con lai + Kien nghi bien phap giai quyet. 2. Thu trudng quyet dinh thanh ly: + Co van ban de nghica'p co tham quyen + Lap hoi dong thanh ly, lap bien ban thanh ly + L&p chting tti, hudng din phUOng phap ke toan phu hdp. dAp An bAi so 17 Bai tap phat hien sai sot - Nghiep vu a: Bo sung but toan ghi sot: - Nd TK 661(6612 (661213) 30.000 Cd TK 466: 30.000 Cd TK 0081: 30.000 - Nghiep vu b: Bo sung but toan ghi sot: Cd TK 0081: 8.000 - Nghiep vu c: Ghi bo sung: Nd TK 466: 30.000 Cd TK 214: 30.000 - Nghiep vu d: Bo sung but toan ghi sot: NdTK 211: 7.000 Cd TK 461 (4612) 7.000 - Nghiep vu e: - Stia lai but toan ghi sai: Nd T K 466: 2.000 NdTK 214: 8.000 Cd TK 211 10.000 - Bo sung but toan ghi sot: NdTK 511 (5118): 1.000 Cd TK 333 1.000 247
  50. DAP AN BAI SO 18 Bdi tap xit ly tinh huong: - Xem xet de nghi co dung quy dinh Nha niidc ve qui che noi bo cd quan - Xem tinh chat boi dudng. - Co y kien bang van ban vdi thu triidng ddn vi - Triidng hdp thu trudng ra lenh chi + Van ban de nghi + Xti ly thu tuc rut tien va chi + To chtic hach toan ke toan. dAp An bAi so 19 Bo sung vao nhat ky chung nhting noi dung ghi sot vk ghi sai: Chting tti Da So phat sinh Ngay S.hieu ghi STT thang Dien giai TKdoi So Ngay so dong Nd Co ghi so thang ting hieu cai 1 2 3 4 5 6 7 8 9 01 Ghi sot but toan Nhan dif toan kinh phi - Kinh phi' cho hoat dong 008 200.000.000 - Kinh phi chi dif an 009 120.000.000 02 Ghi sot but toan Rut kinh phi' - Kinh phi cho hoat dong 008 15.500.000 - Kinh phi chi di/an 009 8.000.000 03 Ghi sot but toan Tang nguon KP da hinh 662 15.100.000 thanh TSCD 466 15.100.000 04 Ghi sot but toan Xuat quy tra lirong cho 334 12.000.000 CBCNV 111 12.000.000 06 Thanh ly o to Ghi sai but toan: - Ghi giam TSCD 466 10.000.000 214 90.000.000 211 100.000.000 Ghi sot but toan: - Ket chuyen chenh lech 511 11.500.000 thu chi thanh ly 431 11.500.000 2 4 8
  51. DAP AN BAI SO 20 Cau 1: Tinh huong dung: c Cau 2: Tinh huong dung: b Cau 3: Tinh huong dung: c Cau 4: Tinh huong dung: b Cau 5: Tinh huong dung: c Cau 6: Tinh huong dung: b Cau 7: Tinh huong dung: b Cau 8: Tinh huong dung: b Cau 9: Tinh huong dung: b Cau 10: Tinh hudng dung: c Cau 11: Tinh hudng dung: a Cau 12: Tinh huong dung: a Cau 13: Tinh hudng dung: a Cau 14: Tinh huong dung: b DAP AN BAI SO 21 Cau 1: Tinh huong dung: d Cau 2: Tinh huong dung: b Cau 3: Tinh hudng dung: a Cau 4: Tinh hudng dung: e Cau 5: Tinh huong dung: a Cau 6: Tinh huong dung: b Cau 7: Tinh hudng dung: d Cau 8: Tinh huong dung: b Cau 9: Tinh huong dung: c Cau 10: Tinh huong dung: c Cau 11: Tinh hudng dung: b Cau 12: Tinh huong dung: c Cau 13: Tinh huong dung: c Cau 14: Tinh huong dung: a 249
  52. PHU LUC ■ ■ CAC VAN BAN MOfl VE TAI CHINH, KE TOAN DOI VOn CO QUAN NHA NlHOTC VA DON VI SIT NGHIEP 251
  53. LUAT SO 03/2003/QH11 NGAY 17 THANG 6 NAM 2003 CUA QUOC HOI NUfrC CONG HOA XA HOI CHO NGHlA VIET NAM ve Ke toan De thong nhat quan ly ke toan, bao dam ke toan la cong cu quan ly, giam sat chat che, co hieu qua moi hoat dong kinh te, tdi chinh, cung cap thong tin day du, trung thiic, kip thdi, cong khai, minh bach, dap ting yeu cau to chtic, quan ly dieu hanh cua ccf quan nha ntidc, doanh nghiep, to chtic vd cd nhan; Can cti vao Hien phap ntidc Cong hod xa hoi chu nghia Viet Nam nam 1992 dd dtidc stia doi, bd sung theo Nghi quyet /2001so 51 / QH10 ngay 25 thdng 12 nam 2001 cua Quoc hoi khoa X, ky hop thti 10; Luat nay quy dinh ve ketoan. ChuongI NHUNG QUY OjNH CHUNG Dieu 1. Pham vi dieu chinh Luat nay quy dinh ve noi dung cong tac ke toan, to chtic bo may ke toan, ngUdi lam ke toan va hoat dong nghe nghiep ke toan. Dieu 2. Do’i ttfdng ap dung 1. Doi ttfdng ap dung cua Luat nay bao gom: a) Cd quan nha ntfdc, ddn vi stf nghiep, to chtic co sti dung kinh phi ngan sach nha ntfdc; b) Do'n vi stf nghiep, to chtic khong sti dung kinh phi ngan sach nha ntfdc; c) Doanh nghiep thuoc cac thanh ph&n kinh te dtfdc thanh lap va hoat dong theo phap luat Viet Nam; chi nhanh, van phong dai dien cua doanh nghiep ntfdc ngoai hoat dong tai Viet Nam; d) Hdp tac xa; d) Ho kinh doanh ca the, to hdp tac; e) Ngtfdi lam ke toan, ngtfdi khac co lien quan den ke toan. 2. Doi vdi van phdng dai dien cua doanh nghiep ntfdc ngoai hoat dong tai Viet Nam, ho kinh doanh ca the va to hdp tac, Chinh phu quy dinh cu the noi dung cong tac ke toan theo nhting nguyen tic cd ban cua Luat nay. Dieu 3. Ap dung dieu Udc quoc te TrUdng hdp dieu Udc quoc te ma Cong hoa xa hoi chu nghia Viet Nam ky ket hoac gia nhap co quy dinh ve ke toan khac vdi quy dinh cua Luat nay thi ap dung quy dinh cua dieu Udc quoc te do. 253
  54. Dieu 4. Giai thich tif ngti Trong Luat nay, cac tii ngif dudi day difdc hieu nhu sau: 1. Ke toan la viec thu thap, xvf ly, kiem tra, phan tich va cung cap thong tin kinh te, tai chinh difdi hinh thUc gia tri, hien vat va thdi gian lao dong. 2. Ke toan tai chinh la viec thu thap, xii ly, kiem tra, phan tich va cung cap thong tin kinh te, tai chinh bang bao cao tai chinh cho doi tifdng co nhu cau svi dung thong tin cua ddn vi ke toan. 3. Ke toan quan tri la viec thu thap, xif ly, phan tich va cung cap thong tin kinh te, tai chinh theo yeu cau quan tri va quyet dinh kinh te, tai chinh trong noi bo ddn vi ke toan. 4. Nghiep vu kinh te, tai chinh la nhiing hoat dpng phat sinh cu the lam tang, giam tai san, nguon hinh thanh tai san cua ddn vi ke toan. 5. Ddn vi ke toan la doi tifdng quy dinh tai cac diem a, b, c, d va d khoan 1 Dieu 2 cua Luat nay co lap bao cao tai chinh. 6. Ky ke toan la khoang thdi gian xac dinh tif thdi diem ddn vi ke toan bat dau ghi so ke toan den thdi diem ket thue viec ghi so ke toan, khoa so ke toan de lap bao cao tai chinh. 7. Chiing tif ke toan la nhiing giay td va vat mang tin phan anh nghiep vu kinh te, tai chinh phat sinh va da hoan thanh, lam can ctf ghi so ke toan. 8. Tai lieu ke toan la chifng tif ke toan, so ke toan, bao cao tai chinh, bao cao ke toan quan tri, bao cao kiem toan, bao cao kiem tra ke toan va tai lieu khac co hen quan den ke toan. 9. Che do ke toan la nhiing quy dinh va hudng dan ve ke toan trong mot llnh viic hoac mot so cong viec cu the do cd quan quan ly nha nifdc ve ke toan hoac to chiic diidc cd quan quan ly nha niidc ve ke toan uy quyen ban hanh. 10. Kiem tra ke toan la xem xet, danh gia viec tuan thu phap luat ve ke toan, sii trung thiic, chinh xac cua thong tin, so lieu ke toan. 11. Hanh nghe ke toan la hoat dong cung cap dich vu ke toan cua doanh nghiep hoac ca nhan co du tieu chuan, dieu kien thiic hien dich vu ke toan. 12. Hinh thiic ke toan la cac m lu so ke toan, trinh tii, phifdng phap ghi so va moi lien quan giiia cac so ke toan. 13. Phifdng phap ke toan la cach thifc va thu tuc cu the de thtfc hien tifng noi dung cong viec ke toan. Dieu 5. Nhiem vu ke toan 1. Thu thap, xii ly thong tin, so lieu ke toan theo do'i tUdng va noi dung cong viec ke toan, theo chuan miic va che do ke toan. 2. Kiem tra, giam sat cac khoan thu, chi tai chinh, cac nghia vu thu, nop, thanh toan nd; kiem tra viec quan ly, sif dung tai san va nguon hinh thanh tai san; phat hien va ngan ngifa cac hanh vi vi pham phap luat ve tai chinh, ke toan. 3. Phan tich thong tin, so lieu ke toan; tham mUu, de xuat cac giai phap phuc vu yeu cau quan tri va quyet dinh kinh te, tai chinh cua ddn vi ke toan. 4. Cung cap thong tin, so lieu ke toan theo quy dinh cua phap luat. 2 5 4
  55. Dieu 6. Yeu clu ke toan 1. Phan anh dly du nghiep vu kinh te, tai chinh phat sinh vao chting tti ke toan, so ke toan va bao cao tai chinh. 2. Phan anh kip thdi, dung thdi gian quy dinh thong tin, so' lieu ke toan. 3. Phan anh ro rang, de hieu va chinh xac thong tin, so lieu ke toan. 4. Phan anh trung thiic hien trang, ban cha't stf viec, noi dung va gia tri cua nghiep vu kinh te, tai chinh. 5. Thong tin, so lieu ke toan phai dtfdc phan anh hen tuc tti khi phat sinh den khi ket thue hoat dong kinh te, tai chinh, tti khi thanh lap den khi cham dtit hoat dong cua ddn vi ke toan; so' lieu ke toan phan anh ky nay phai ke tiep theo so' lieu ke toan cua ky tnl6c. 6. Phan loai, sip xep thong tin, so lieu ke toan theo trinh til, c6 he thong va co the so sanh dtfdc. Dieu 7. Nguyen tic ke toan 1. Gia tri cua tai san dtfdc tinh theo gia goc, bao gom chi phi mua, boc xep, van chuyen, lap rap, che bien va cac chi phi lien quan trtfc tiep khac den khi diia tai san vao trang thai sin sang sti dung. Ddn vi ke toan khong dtfdc til dieu chinh lai gia tri tai san da ghi so ke toan, trti triidng hdp phap luat co quy dinh khac. 2. Cac quy dinh va phiidng phap ke toan da chon phai diidc ap dung nha't quan trong ky ke toan nam; triidng hdp co stf thay doi ve cac quy dinh va phiidng phap ke toan da chon thi ddn vi ke toan phai giai trinh trong bao cao tai chinh. 3. Ddn vi ke toan phai thu thap, phan anh khach quan, day du, dung thiic te va dung ky ke toan ma nghiep vu kinh te, tai chinh phat sinh. 4. Thong tin, so lieu trong bao cao tai chinh nam cua ddn vi ke toan phai dtfdc cong khai theo quy dinh tai Dieu 32 cua Luat nay. 5. Ddn vi ke toan phai sti dung phiidng phap danh gia tai san va phan bo cac khoan thu, chi mot cach than trong, khong diidc lam sai lech ket qua hoat dong kinh te, tai chinh cua ddn vi ke toan. 6. Cd quan nha nifdc, ddn vi stf nghiep, to chtic co sti dung kinh phi ngan sach nha nifdc ngoai viec thiic hien quy dinh tai cac khoan 1, 2, 3, 4 va 5 Dieu nay con phai thiic hien ke toan theo muc luc ngan sach nha niidc. D ieu 8. Chuan mile ke toan 1. Chuan mile ke toan gom nhting nguyen tic va phiidng phap ke toan cd ban de ghi so ke toan va lap bao cao tai chinh. 2. Bo Tai chinh quy dinh chuan mile ke toan tren cd sd chuan mile quoc te ve ke toan va theo quy dinh cua Luat nay. Dieu 9. Do'i tiidng ke toan 1. Do'i tiidng ke toan thuoc hoat dong thu, chi ngan sach nha nifdc, hanh chinh, stf nghiep; hoat dong cua ddn vi, to chtic co sti dung kinh phi ngan sach nha ntfdc gom: 255
  56. a) Tien, vat tii va tai san co dinh; b) Nguon kinh phi, quy; c) Cac khoan thanh toan trong va ngoai ddn vi ke toan; d) Thu, chi va xii ly chenh lech thu, chi hoat dong; d) Thu, chi va ket du ngan sach nha nU6c; e) Dau tU tai chinh, tin dung nha nU6c; g) Nd va xi!f lynd cua Nha nUdc; h) Tai san quoc gia; i) Cac tai san khac co lien quan den ddn vi ke toan. 2. Do'i tUdng ke tdan thuoc hoat dong cua ddn vi, to chUc khong sti dung kinh phi ngan sach nha nUdc gom cac tai san, nguon hinh thanh tai san theo quy dinh tai cac diem a, b, c, d va i khoan 1 Dieu nay. 3. Doi tUdng ke toan thuoc hoat dong kinh doanh gom: a) Tai san co" dinh, tai san lUu dong; b) Nd phai tra va von chu sd hOu; c) Cac khoan doanh thu, chi phi kinh doanh, chi phi khac va thu nhap; d) Thue va cac khoan nop ngan sach nha nu6c; d) Ket qua va phan chia ket qua hoat dong kinh doanh; e) Cac tai san khac co lien quan den ddn vi ke toan. 4. Doi tUdng ke toan thuoc hoat dong ngan hang, tin dung, bao hiem, chiing khoan, dau tu tai chinh, ngoai quy dinh tai khoan 3 Dieu nay con co: a) Cac khoan dau tu tai chinh, tin dung; b) Cac khoan thanh toan trong va ngoai ddn vi ke toan; c) Cac khoan cam ket, bao lanh, cac giay td co gia. Dieu 10. Ke toan tai chinh, ke toan quan tri, ke toan tong hdp, ke toan chi tiet 1. Ke toan ci ddn vi ke toan gom ke toan tai chinh va ke toan quan tri. 2. Khi thiic hien cong viec ke toan tai chinh va ke toan quan tri, ddn vi ke toan phai thiic hien ke toan tong hdp va ke toan chi tiet nhu sau: a) Ke toan tong hdp phai thu thap, xu ly, ghi chep va cung cap thong tin tong quat ve hoat dong kinh te, tai chinh cua ddn vi. Ke toan tong hdp sik dung ddn vi tien te de phan anh tinh hinh tai san, nguon hinh thanh tai san, tinh hinh va ket qua hoat dong kinh te, tai chinh cua ddn vi ke toan; b) Ke toan chi tiet phai thu thap, xU ly, ghi chep va cung cap thong tin chi tiet bang ddn vi tien te, ddn vi hien vat va ddn vi thdi gian lao dong theo tiing doi ttfdng ke toan cu the trong ddn vi ke toan. Ke toan chi tiet minh hoa cho ke toan tong hdp. So" lieu ke" toan chi tiet phai kh6p dung vdi so" lieu ke toan tong hdp trong mot ky ke" toan. 256
  57. 3. Bo Tai chinh hiidng din ap dung ke toan quan tri phu hdp vdi tiing llnh vUc hoat dong. Dieu 11. Ddn vi tinh sii dung trong ke toan Don vi tinh stf dung trong ke toan gom: 1. Don vi tien te la dong Viet Nam (ky hieu quoc gia la “d”, ky hieu quoc te la “VND”). Trong trudng hop nghiep vu kinh te, tai chinh phat sinh la ngoai te, phai ghi theo nguyen te va dong Viet Nam theo ty gia hoi doai thiic te hoac quy doi theo ty gia hoi doai do Ngan hang Nha nUdc Viet Nam cong bo tai thdi diem phat sinh, trii trudng hdp phap luat cd quy dinh khac; ddi vdi loai ngoai te khdng cd ty gia hoi doai vdi dong Viet Nam thi phai quy doi thdng qua mot loai ngoai te cd ty gia hoi doai vdi dong Viet Nam. Ddn vi ke toan chu yeu thu, chi blng ngoai te thi dUdc chon mot loai ngoai te do Bo Tai chinh quy dinh lam ddn vi tien te de ke toan, nhUng khi lap bao cao tai chinh sii dung tai Viet Nam phai quy doi ra dong Viet Nam theo ty gia hoi doai do Ngan hang Nha nUdc Viet Nam cong bd tai thdi diem khoa so lap bao cao tai chinh, trtf trudng hdp phap luat cd quy dinh khac. 2. Ddn vi hien vat va ddn vi thdi gian lao dong la ddn vi do lUdng chinh thtfc cua Cong hoa xa hoi chu nghia Viet Nam; trudng hdp cd stf dung ddn vi do lUdng khac thi phai quy doi ra ddn vi do lUdng chinh thtfc cua Cong hoa xa hoi chu nghia Viet Nam. Dieu 12.Chtf viet va chut so sii dung trong ke toan 1. Chtf viet sii dung trong ke toan la tieng Viet. Trtfdng hdp phai sii dung tieng ntfdc ngoai tren chtfng ttf ke toan, sd ke toan va bao cao tai chinh d Viet Nam thi phai sii dung ddng thdi tieng Viet va tieng ntfdc ngoai. 2. Chtf so" sii dung trong ke toan la chii so" A-Rap: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; sau chtf sd" hang nghin, trieu, ty, nghin ty, trieu ty, ty ty phai dat dau cham (.); khi con ghi chtf so" sau chtf sd" hang ddn vi phai dat dau phly (,) sau chtf so hang ddn vi. Dieu 13.Ky ke" toan 1. Ky ke" toan gom ky ke" toan nam, ky ke" toan quy, ky ke" toan thang va dtfdc quy dinh nhtf sau: a) Ky ke" toan nam la mtfdi hai thang, tinh ttf dau ngay 01 thang 01 den het ngay 31 thang 12 nam dtfdng lich. Ddn vi ke" toan cd dac thu rieng ve to chtfc, hoat dong dtfdc chon ky ke" toan nam la mtfdi hai thang tron theo nam dtfdng lich, b it dau ttf dau ngay 01 thang dau quy nay den het ngay cudi cung cua thang cuoi quy trUdc nam sau va thdng bao cho cd quan tai chinh biet; b) Ky ke" toan quy la ba thang, tinh ttf dlu ngay 01 thang dau quy den het ngay cuoi cung cua thang cuoi quy; c) Ky ke" toan thang la mot thang, tinh ttf dau ngay 01 den het ngay cuoi cung cua thang. 2. Ky ke" toan cua ddn vi ke" toan mdi dtfdc thanh lap dtfdc quy dinh nhtf sau: a) Ky ke toan dau tien cua doanh nghiep mdi dUdc thanh lap tinh ttf ngay dtfdc cap Giay chtfng nhan dang ky kinh doanh den het ngay cuoi cung cua ky ke toan nam, ky ke" toan quy, ky ke toan thang theo quy dinh tai khoan 1 Dieu nay; 257
  58. b) Ky ke toan d&u tien cua dOn vi ke toan khac tinh tii ngay co hieu ltfc ghi trer quyet dinh thanh lap den het ngay cuo’i cung cua ky ke toan nam, ky ke toan quy, ky ke toan thang theo quy dinh tai khoan 1 Dieu nay. 3. Don vi ke toan khi chia, tach, hdp nhat, sap nhap, chuyen doi hinh thiic sd htiu, giai the, cham diit hoat dong hoac pha san thi ky ke toan cuoi cung tinh tif dlu ngay ky ke toan nam, ky ke toan quy, ky ke toan thang theo quy dinh tai khoan 1 Dieu nay den het ngay trtfdc ngay ghi tren quyet dinh chia, tach, hdp nhat, sap nhap, chuyen ddi hinh thiic sd htfu, giai the, cham diit hoat dong hoac pha san ddn vi ke toan co hieu ltfc. 4. Trtfdng hdp ky ke toan nam dau tien hoac ky ke toan nam cuoi cung co thdi gian ngln hdn chin mtfdi ngay thi dtfdc phep cong (+) vdi ky ke toan nam tiep theo hoac cong (+) vdi ky ke toan nam trtfdc do de tinh thanh mot ky ke toan nam. Ky ke toan nam d&u tien hoac ky ke toan nam cuoi cung phai ngan hdn mtfdi lam thang. Dieu 14.Cac hanh vi bi nghiem cam 1. Gia mao, khai man, thoa thuan hoac ep buoc ngtfdi khac gia mao, khai man, tay xoa tai lieu ke toan. 2. Co" y, thoa thuan hoac ep buoc ngtfdi khac cung cap, xac nhan thong tin, so" lieu ke toan sai stf that. 3. De ngoai so ke toan tai san cua ddn vi ke toan hoac tai san lien quan den ddn vi ke toan. 4. Huy bo hoac co y lam htf hong tai lieu ke toan trtfdc thdi han ltfu trtf quy dinh tai Dieu 40 cua Luat nay. 5. Ban hanh, cong bo chuan mtfc ke toan, che do ke toan khong dung tham quyen. 6. Loi dung chtfc vu, quyen han de doa, tru dap ngtfdi lam ke toan trong viec thtfc hien cong viec ke toan. 7. Ngtfdi co trach nhiem quan ly, dieu hanh ddn vi ke toan kiem lam ke toan, thu kho, thu quy hoac mua, ban tai san, trtf doanh nghiep ttf nhan, ho kinh doanh ca the. 8. Bo" tri ngtfdi lam ke" toan, ngtfdi lam ke" toan trtfdng khong du tieu chuan, dieu kien theo quy dinh tai Dieu 50 va Dieu 53 cua Luat nay. 9. Cac hanh vi khac ve ke" toan ma phap luat nghiem cam. Dieu 15.Gia tri cua tai lieu, so" lieu ke" toan 1. Tai lieu, so" lieu ke" toan co gia tri phap ly ve tinh hinh kinh te, tai chinh cua ddn vi ke toan va dtfdc stf dung de cong bo" cong khai theo quy dinh cua phap luat. 2. Tai lieu, so' lieu ke toan la cd sd de xay dtfng va xet duyet ke hoach, dtf toan, quyet toan, xem xet, xii ly vi pham phap luat. , Dieu 16.Trach nhiem quan ly, stf dung, cung cap thdng tin, tai lieu ke" toan 1. Ddn vi ke toan cd trach nhiem quan ly, stf dung, bao quan va ltfu trtf tai lieu ke toan. 2. Ddn vi ke" toan cd trach nhiem cung cap thdng tin, tai lieu ke toan kip thdi, diy du, trung thtfc, minh bach cho to chtfc, ca nhan theo quy dinh cua phap luat. 258
  59. Chirdng II NOI DUNG CONG TAC KE TOAN Muc 1 CHtfNG TU” KE TOAn Dieu 17.Noi dung chiing ttf ke toan 1. Chiing ttf ke toan phai co cac noi dung chu yeu sau day: a) Ten va so" hieu cua chiing ttf ke toan; b) Ngay, thang, nam lap chtfng ttf ke toan; c) Ten, dia chi cua dOn vi hoac ca nhan lap chtfng ttf ke toan; d) Ten, dia chi cua dOn vi hoac ca nhan nhan chiing ttf ke toan; d) Noi dung nghiep vu kinh te, tai chinh phat sinh; e) So" ltfdng, ddn gia va so" tien cua nghiep vu kinh te, tai chinh ghi blng so"; tong so' tien cua chtfng ttf ke" toan dung de thu, chi tien ghi blng so" va blng chtf; g) Chtf ky, ho va ten cua ngtfdi lap, ngtfdi duyet va nhtfng ngtfdi co lien quan den chtfng ttf ke" toan. 2. Ngoai nhtfng noi dung chu yeu cua chtfng ttf ke" toan quy dinh tai khoan 1 Dieu nay, chtfng ttf ke toan co the co them nhtfng noi dung khac theo ttfng loai chtfng ttf. Dieu 18.Chtfng ttf dien tii 1. Chtfng ttf dien ttf dtfdc coi la chtfng ttf ke" toan khi co cac noi dung quy dinh tai Dieu 17 cua Luat nay va dtfdc the hien dtfdi dang dtf lieu dien ttf, dtfdc ma hoa ma khong bi thay doi trong qua trinh truyen qua mang may tinh hoac tren vat mang tin nhtf bang ttf, dia ttf, cac loai the thanh toan. 2. Chinh phu quy dinh chi tiet ve chiing ttf dien til Dieu 19.Lap chiing ttf ke" toan 1. Cac nghiep vu kinh te", tai chinh phat sinh lien quan den hoat dong cua ddn vi ke" toan deu phai lap chtfng ttf ke" toan. Chiing ttf ke" toan chi dtfdc lap mot lan cho moi nghiep vu kinh te, tai chinh. 2. Chtfng ttf ke toan phai dtfdc lap ro rang, day du, kip thdi, chinh xac theo noi dung quy dinh tren mau. Trong trtfdng hdp chiing ttf ke toan chtfa co quy dinh mau thi ddn vi ke" toan dtfdc ttf lap chtfng ttf ke toan nhtfng phai co day du cac noi dung quy dinh tai Dieu 17 cua Luat nay. 3. Noi dung nghiep vu kinh te, tai chinh tren chtfng ttf ke toan khong dtfdc viet tat, khong dtfdc tay xoa, siia chtfa; khi viet phai dung but mtfc, so" va chtf viet phai lien tuc, khong ngat quang, cho trong phai gach cheo; chtfng ttf bi tay xoa, stfa chtfa deu khong co gia tri thanh toan va ghi so ke" toan. Khi viet sai vao mau chiing ttf ke toan thi phai huy bo bang cach gach cheo vao chtfng ttf viet sai. 259
  60. 4. Chiing tii ke toan phai dtfdc lap du so' lien quy dinh. Trtfdng hdp phai lap nhieu lien chtfng ttf ke toan cho mot nghiep vu kinh te, tai chinh thi noi dung cac lien phai giong nhau. Chiing ttf ke toan do ddn vi ke toan quy dinh tai cac diem a, b, c va d khoan 1 Dieu 2 cua Luat nay lap de giao dich vdi to chtfc, ca nhan ben ngoai ddn vi ke toan thi lien giii cho ben ngoai phai co dau cua ddn vi ke toan. 5. Ngtfdi lap, ngtfdi ky duyet va nhtfng ngtfdi khac ky ten tren chtfng ttf ke toan phai chiu trach nhiem ve noi dung cua chtfng ttf ke toan. 6. Chtfng ttf ke toan dtfOc lap dtfdi dang chtfng ttf dien tii phai tuan theo quy dinh tai Dieu 18 cua Luat nay va khoan 1, khoan 2 Dieu nay. Chiing ttf dien tvt phai dtfdc in ra giay va ltfu trtf theo quy dinh tai Dieu 40 cua Luat nay. Dieu 20. Ky chtfng ttf ke toan 1. Chiing ttf ke toan phai cd du chtf ky. Chtf ky tren chiing ttf ke toan phai dtfOc ky bang but mtfc. Khdng dtfOc ky chiing ttf ke toan bang mtfc dd hoac ddng dau chtf ky khac san. Chtf ky tren chtfng ttf ke toan cua mot ngtfdi phai thong nhat. 2. Chtf ky tren chtfng ttf ke toan phai do ngtfdi cd tham quyen hoac ngtfdi dtfOc uy quyen ky. Nghiem cam ky chiing ttf ke toan khi chtfa ghi du noi dung chtfng ttf thuoc trach nhiem cua ngtfdi ky. 3. Chtfng ttf ke toan chi tien phai do ngtfdi cd thlm quyen ky duyet chi va ke toan trtfdng hoac ngtfdi dtfdc uy quyen ky trtfdc khi thtfc hien. Chtf ky tren chtfng ttf ke toan dung de chi tien phai ky theo ttfng lien. 4. Chtfng ttf dien tii phai cd chtf ky dien ttf theo quy dinh cua phap luat. Dieu 21. Hoa ddn ban hang 1. To chtfc, ca nhan khi ban hang hoa hoac cung cap dich vu phai lap hoa ddn ban hang giao cho khach hang. Trtfdng hdp ban le hang hoa hoac cung cap dich vu dtfdi mtfc tien quy dinh ma ngtfdi mua hang khdng yeu clu thi khdng phai lap hoa ddn ban hang. Chinh phu quy dinh cu the cac trtfdng hdp ban hang va mtfc tien ban hang khdng phai lap hoa dOn ban hang. 2. To chtfc, ca nhan khi mua hang hoa hoac dtfdc cung cap dich vu cd quyen yeu c&u ngudi ban hang, ngudi cung cap dich vu lap, giao hoa ddn ban hang cho minh. 3. Hoa ddn ban hang dUdc the hien bang cac hinh thtfc sau day: a) Hoa ddn theo mau in san; b) Hoa dOn in ttf may; c) Hoa ddn dien ttf; d) Tem, ve, the in san gia thanh toan. 4. Bo Tai chinh quy dinh mlu hoa ddn, to chtfc in, phat hanh va stf dung hoa ddn ban hang. Trtfdng hdp to chtfc hoac ca nhan ttf in hoa ddn ban hang thi phai dtfdc cd quan tai chinh cd tham quyen chap thuan blng van ban trtfdc khi thtfc hien. 5. To chtfc, ca nhan khi ban hang hoa hoac cung cap dich vu neu khdng lap, khdng giao hoa ddn ban hang hoac lap hoa ddn ban hang khdng dung quy dinh tai Dieu 19 va 260
  61. Dieu 20 cua Lu&t nay va cac khoan 1, 2, 3 va 4 Dieu nay thi bi xii ly theo quy dinh cua phap luat. D ieu 22. Quan ly, sii dung chiing ttf ke toan 1.Thong tin, so" lieu tren chiing tii ke toan la can cii de ghi so ke toan. 2. Chiing tii ke toan phai dtfOc sap xep theo noi dung kinh te, theo trinh ttf thdi gian va bao quan an toan theo quy dinh cua phap luat. 3. Chi cO quan nha nUdc cd tham quyen mdi cd quyen tam giii, tich thu hoac niem phong chiing ttf ke toan. Trtfdng hop tam gitf hoac tich thu thi cO quan nha ntfdc cd tham quyen phai sao chup chiing ttf bi tam gitf, bi tich thu va ky xac nhan tren chtfng ttf sao chup; dong thdi lap bien ban ghi rd ly do, sd" ltfdng ttfng loai chtfng ttf ke toan bi tam gitf hoac bi tich thu va ky ten, ddng dau. 4. Cd quan cd tham quyen niem phong chtfng ttf ke toan phai lap bien ban, ghi rd ly do, sd ltfdng ttfng loai chtfng ttf ke toan bi niem phong va ky ten, ddng dau. Muc 2 TAI KHOAN KE TOAN VA SO KE TOAN Dieu 23.Tai khoan ke toan va he thong tai khoan ke toan 1. Tai khoan ke toan dung de phan loai va he thong hoa cac nghiep vu kinh te, tai chinh theo noi dung kinh te. 2. He thong tai khoan ke toan gom cac tai khoan ke toan can sii dung. Mdi don vi ke toan phai sii dung mot he thong tai khoan ke toan. 3. Bo Tai chinh quy dinh cu the ve tai khoan ke toan va he thong tai khoan ke toan. Dieu 24.Ltfa chon ap dung he thong tai khoan ke toan 1. Don vi ke toan phai can ctf vao he thong tai khoan ke toan do Bo Tai chinh quy dinh de chon he thong tai khoan ke toan ap dung d ddn vi. 2. Ddn vi ke toan dtfdc chi tiet cac tai khoan ke toan da chon phuc vu yeu c&u quan ly cua dOn vi. Dieu 25.So ke toan va he thong so ke toan 1. So ke toan dung de ghi chep, he thong va ltfu gitf toan bo cac nghiep vu kinh te, tai chinh da phat sinh cd lien quan den ddn vi ke toan. 2. So ke toan phai ghi rd ten ddn vi ke toan; ten so; ngay, thang, nam lap so; ngay, thang, nam khoa so°; chtf ky cua ngtfdi lap so, ke toan trtfdng va ngtfdi dai dien theo phap luat cua ddn vi ke toan; so" trang; ddng dau giap lai. 3. So" ke toan phai cd cac noi dung chu yeu sau day: a) Ngay, thang ghi so; b) Sd hieu va ngay, thang cua chtfng ttf ke toan dung lam can ctf ghi so; c) Tom tat noi dung cua nghiep vu kinh te, tai chinh phat sinh; 261
  62. d) So' tien cua nghiep vu kinh te, tai chinh phat sinh ghi vao cac tai khoan ke toan; d) So' du dau ky, so' tien phat sinh trong ky, so du cuoi ky. 4. So ke toan gom so ke toan tong hop va so ke toan chi tiet. 5. Bo Tai chinh quy dinh cu the ve hinh thUc ke toan, he thong so ke toan va so ke toan. Dieu 26.Ltfa chon ap dung he thong so ke toan 1. Moi ddn vi ke toan chi co mot he thong so ke toan cho mot ky ke toan nam. 2. Ddn vi ke toan phai can cii vao he thong so ke toan do Bo Tai chinh quy dinh de chon mot he thong so ke toan ap dung d ddn vi. 3. Ddn vi ke toan dtfdc cu the hoa cac so ke toan da chon de phuc vu yeu cdu ke toan cua dOn vi. Dieu 27.Md so, ghi so, khoa so ke toan 1. So ke toan phai md vao dau ky ke toan nam; dd'i vdi ddn vi ke toan mdi thanh lap, so ke toan phai md tU ngay thanh lap. 2. Don vi ke toan phai can cU vao chUng ttf ke toan de ghi so ke toan. 3. So ke toan phai ghi kip thdi, rd rang, day du theo cac noi dung cua so. Thdng tin, so lieu ghi vao so’ ke toan phai chinh xac, trung thiic, dung vdi chiing tii ke toan. 4. Viec ghi so ke toan phai theo trinh ttf thdi gian phat sinh cua nghiep vu kinh te, tai chinh. Thdng tin, so lieu ghi tren so ke toan cua nam sau phai ke tiep thdng tin, sd lieu ghi tren so ke toan cua nam trudc lien ke. So ke toan phai ghi lien tuc ttf khi md so den khi khoa so. 5. Thdng tin, so' lieu tren so ke toan phai dtfOc ghi bang but mtfc; khdng ghi xen them vao phia tren hoac phia dtfdi; khdng ghi chong len nhau; khdng ghi cach ddng; trtfdng hdp ghi khdng het trang so phai gach cheo phan khdng ghi; khi ghi het trang phai cong so lieu tong cong cua trang va chuyen so lieu tong cong sang trang ke tiep. 6. Don vi ke toan phai khoa sc> ke toan vao cuo'i ky ke toan trtfdc khi lap bao cao tai chinh va cac trtfdng hdp khoa sd ke toan khac theo quy dinh cua phap luat. 7. Ddn vi ke toan dtfdc ghi so’ ke toan bang tay hoac ghi so° ke toan bang may vi tinh. TrUdng hdp ghi so ke toan bang may vi tinh thi phai thtfc hien cac quy dinh ve so ke toan tai Dieu 25, Dieu 26. cua Luat nayva cac khoan 1, 2, 3, 4 va 6 Dieu nay. Sau khi khoa so ke toan tren may vi tinh phai in so ke toan ra gia’y va ddng thanh quyen rieng cho ttfng ky ke toan nam. Dieu 28.Siia chtfa so ke toan 1. Khi phat hien so ke toan ghi bang tay cd sai sot thi khdng dtfdc tay xoa lam mat dau vet thdng tin, sd lieu ghi sai ma phai siia chtfa theo mot trong ba phtfdng phap sau: a) Ghi cai chinh bang cach gach mot dtfdng thing vao chd sai va ghi so hoac chtf dung d phia tren va phai cd chtf ky cua ke toan trtfdng ben canh; b) Ghi so am bang cach ghi lai so sai bang mtfc dd hoac ghi lai so sai trong dau ngoac ddn, sau dd ghi lai so dung va phai cd chtf ky cua ke toan trtfdng ben canh; 262
  63. c) Ghi bo sung blng cach lap “chiing tii ghi so bo sung” va ghi them so chenh lech thieu cho du. 2. Trudng hdp phat hien so ke toan co sai sot trtfdc khi bao cao tai chi'nh nam dtfdc nop cho cd quan nha ntfdc co tham quyen thi phai sUa chtfa tren so ke toan cua nam do. 3. Trudng hdp phat hien so ke toan co sai sot sau khi bao cao tai chi'nh nam da nop cho cd quan nha ntfdc co tham quyen thi phai siia chtfa tren so ke toan cua nam da phat hien sai sot va ghi chu vao dong cuoi cua so ke toan nam co sai sot. 4. Siia chtfa so ke toan trong trtfdng hdp ghi so blng may vi ti'nh: a) Trtfdng hop phat hien sai sot trtfdc khi bao cao tai chinh nam dtfdc nop cho cO quan nha ntfdc cd tham quyen thi phai siia chtfa trtfc tiep vao so ke toan cua nam dd tren may vi tinh; b) Trtfdng hop phat hien sai sot sau khi bao cao tai chi'nh nam da nop cho cd quan nha ntfdc cd tham quyen thi phai siia chtfa trtfc tiep vao so ke toan cua nam da phat hien sai sot tren may vi tinh va ghi chu vao ddng cudi cua so ke toan nam cd sai sot; c) Siia chtfa so ke toan trong trtfdng hdp ghi so° blng may vi tinh dtfdc thtfc hien theo phtfdng phap quy dinh tai diem b hoac diem c khoan 1 Dieu nay. Muc 3 BAO CAO TAI CHINH Dieu 29. Bao cao tai chinh 1. Bao cao tai chinh dtfdc lap theo chuan mtfc ke toan va che do ke toan dung de tong hdp va thuyet minh ve tinh hinh kinh te, tai chi'nh cua ddn vi ke toan. 2. Bao cao tai chinh cua ddn vi ke toan thuoc hoat dong thu, chi ngan sach nha ntfdc, cd quan hanh chinh, ddn vi stf nghiep, td° chtfc cd sii dung kinh phi ngan sach nha ntfdc va ddn vi stf nghiep, to chtfc khdng sii dung kinh phi ngan sach nha ntfdc gdm: a) Bang can doi tai khoan; b) Bao cao thu, chi; c) Ban thuyet minh bao cao tai chi'nh; d) Cac bao cao khac theo quy dinh cua phap luat. 3. Bao cao tai chinh cua ddn vi ke toan thuoc hoat dong kinh doanh gom: a) Bang can doi ke toan; b) Bao cao ket qua hoat dong kinh doanh; c) Bao cao ltfu chuyen tien te; d) Ban thuyet minh bao cao tai chinh. 4. Bo Tai chi'nh quy dinh cu the ve bao cao tai chinh cho ttfng linh vtfc hoat dong. Dieu 30. Lap bao cao tai chinh 1. Ddn vi ke toan phai lap bao cao tai chi'nh vao cudi ky ke toan nam; trtfdng hdp 263
  64. phap luat co quy dinh lap bao cao tai chinh theo ky ke toan khac thi dOn vi ke toan phai lap theo ky ke toan do. 2. Viec lap bao cao tai chinh phai can cii vao so lieu sau khi khoa so ke toan. Ddn vi ke toan cap tren phai lap bao cao tai chinh tong hdp hdac bao cao tai chinh hdp nhat diia tren bao cao tai chinh cua cac ddn vi ke toan trong cung ddn vi ke tean cap tren. 3. Bao cao tai chinh phai diidc lap dung noi dung, phUdng phap va trinh bay nhat quan gitfa cac ky ke toan; trtfdng hdp bad cao tai chinh trinh bay khac nhau gitfa cac ky ke toan thi phai thuyet minh ro ly do. 4. Bao cao tai chinh phai dtfOc ngtfdi lap, ke toan trtfdng va ngtfdi dai dien theo phap luat cua ddn vi ke toan ky. Ngtfdi ky bao cao tai chinh phai chiu trach nhiem ve noi dung cua bao cao. Dieu 31. Thdi han nop bao cao tai chinh 1. Bao cao tai chinh nam cua ddn vi ke toan phai dtfdc nop cho cd quan nha ntfdc co tham quyen trong thdi han chin mtfOi ngay, ke ttf ngay ket thtfc ky ke toan nam theo quy dinh cua phap luat; doi vdi bao cao quyet toan ngan sach thi thdi han nop bao cao dtfOc thtfc hien theo quy dinh cua Chinh phu. 2. Chinh phu quy dinh cu the thdi han nop bao cao tai chinh, bao cao quyet toan ngan sach cho ttfng linh vtfc hoat dong va ttfng cap quan ly. Dieu 32. Noi dung cong khai bao cao tai chinh 1. Noi dung cong khai bao cao tai chinh cua dOn vi ke toan thuoc hoat dong thu, chi ngan sach nha ntfdc, cO quan hanh chinh, don vi stf nghiep, to chtfc co sii dung kinh phi ngan sach nha ntfdc va ddn vi stf nghiep, to chtfc khong sii dung kinh phi ngan sach nha ntfdc gom; a) Don vi ke toan thuoc hoat dong thu, chi ngan sach nha ntfdc cong khai quyet toan thu, chi ngan sach nha ntfdc nam; b) Ddn vi ke toan la cO quan hanh chinh, dOn vi stf nghiep, to chtfc co sii dung kinh phi ngan sach nha ntfdc cong khai quyet toan thu, chi ngan sach nha ntfdc nam va cac khoan thu, chi tai chinh khac; c) Don vi ke toan la dOn-vi stf nghiep, to chtfc khong sii dung kinh phi ngan sach nha ntfdc cong khai quyet toan thu, chi tai chinh nam; d) Ddn vi ke toan co sii dung cac khoan dong gop cua nhan dan cong khai muc dich huy dong va stf dung cac khoan dong gop, doi ttfOng dong gop, mtfc huy dong, ket qua sii dung va quyet toan thu, chi ttfng khoan dong gop. 2. Noi dung cong khai bao cao tai chinh cua ddn vi ke toan thuoc hoat dong kinh doanh gom: a) Tinh hinh tai san, no phai tra va von chu sd htfu; b) Ket qua hoat dong kinh doanh; c) Trich lap va stf dung cac quy; d) Thu nhap cua ngtfdi lao dong. 264
  65. 3. Bao cao tai chinh cua dOn vi ke toan da dtfOc kiem toan khi cong khai phai kem theo ket luan cua to chtfc kiem toan. Dieu 33.Hinh thtfc va thdi han cong khai bao cao tai chinh 1. Viec cong khai bao cao tai chinh dtfOc thtfc hien theo cac hinh thtfc: a) Phat hanh an pham; b) Thong bao blng van ban; c) Niem yet; d) Cac hinh thtfc khac theo quy dinh cua phap luat. 2. Don vi ke toan thuoc hoat dong thu, chi ngan sach nha ntfdc phai cong khai bao cao tai chinh nam trong thdi han sau mtfdi ngay, ke ttf ngay dtfOc cap co tham quyen duyet. 3. Don vi ke toan la cO quan hanh chinh, dOn vi stf nghiep, to chtfc co stf dung kinh phi ngan sach nha ntfdc va ddn vi stf nghiep, to chtfc khong sit dung kinh phi ngan sach nha ntfdc, ddn vi ke toan cd sii dung cac khoan ddng gop cua nhan dan phai cong khai bao cao tai chinh nam trong thdi han ba mtfOi ngay, ke ttf ngay dtfdc cap cd tham quyen duyet. 4. Ddn vi ke tdan thuoc hoat dong kinh doanh phai cong khai bao cao tai chinh nam trong thdi han mot tram hai mtfdi ngay, ke ttf ngay ket thtfc ky ke toan nam. Dieu 34.Kiem toan bao cao tai chinh 1. Bao cao tai chinh nam cua dOn vi ke toan ma phap luat quy dinh phai kiem toan thi phai dtfOc kiem toan trtfdc khi nop cho cO quan nha ntfdc cd tham quyen va trtfdc khi cong khai. 2. Ddn vi ke toan khi dtfOc kiem toan phai tuan thu day du cac quy dinh cua phap luat ve kiem toan. 3. Bao cao tai chinh da dtfOc kiem toan khi nop cho cd quan nha ntfdc cd tham quyen quy dinh tai Dieu 31 cua Luat nay phai cd bao cao kiem toan dinh kem. Muc 4 KIEM TRA KE TOAN Dieu 35.Kiem tra ke toan Ddn vi ke toan phai chiu stf kiem tra ke toan cua cO quan cd th&m quyen va khdng qua mot lan kiem tra ctfng mot noi dung trong mot nam. Viec kiem tra ke toan chi dtfdc thtfc hien khi cd quyet dinh cua cd quan cd tham quyen theo quy dinh cua phap luat. Dieu 36.Noi dung kiem tra ke toan 1. Noi dung kiem tra ke toan gom: a) Kiem tra viec thtfc hien cac noi dung cong tac ke toan; b) Kiem tra viec to chtfc bo may ke toan va ngtfdi lam ke toan; c) Kiem tra viec to chtfc quan ly va hoat dong nghe nghiep ke toan; 265