Kế toán pháp
Chơng 1:
Khái quát chung về hệ thống kế toán pháp.
I. Một số vấn đề về bản chất, đối tợng và phơng pháp hạch
toán kế toán.
1. Bản chất.

!"#$#%&'(
)$*+,-&./0
+ 1$%&2(
+ 13(
+ 45/&.(
+ 1+446(
+ 1,/7(((
42.,
+ !82.0$9:;9%7
;<(
+ =>82.?<(
+ 0:(
+ !@"AB##C3(
+ D8@(
2. Đối tợng.
E0F0-G,@95;5HH&2I
#A6.$(
JKL>,EMDNEMJN(
4KF0G,KH70-$&2KL
K,4)1MO1$(
P$H&+&2(
12,0-Q0(((
3. Hệ thống phơng pháp nghiên cứu của kế toán.
R

EM-↑aEM-≠↓(
L
KÕ to¸n ph¸p
EM↑aEM≠↓(
EM-↑aEM↑(
EM-↓aEM↓(
3. Nguyªn t¾c ghi sæ kÐp.
D0A^92.0@7+E#K@7-+R
#AE≠>(EX/E#6-E≠60AQ(
E$6bEC$3cE[;2.0d$7
;<CNF20/+2.W%E -E60
A@7eG(
N@KN7FNB7LEGN;>(
4. HÖ thèng TK KT thèng nhÊt hiÖn hµnh cña Ph¸p.
a, C¸c thuËn lîi cña hÖ thèng TK KT thèng nhÊt.
− N6&2,
+ !"&2XfWE0g&.4]$7E#7I
b<E(
+ M0B75&2$'9"
2W%+>$C<--@22&(
− N6@9A,
+ E8B7/$70^02K/(
+ 4I5HH^<&2hAA[C-5
0`'(
− N6/((
+ ]i&2&+<&2(
+ ]i2$2C$$>9(
b. LÞch sö h×nh thµnh vµ ph¸t triÓn hÖ thèng TK KT Ph¸p.
− O2EE37^=H[Rjkl(O2#@253EE1
3EPE(O2E#0g:@:0[Rjml(

EEM4F>RG
]N
EM↓ EM↑
]1
EEM-F>LZmG
]N
EM↑ EM↓
]1
EF>kG
]NF0]NF0
3\G$NG
=↑=$↑
=$↓=↓
]1
E1=F>oG

E81=1↓1=
0$\#C1=

0ERL


EE4F>lG

1↓E4E8
#CE4E4=M$\
0ERL


ERLF

− E$E-L50E9@1NE-0j8'B$-E&X*
↓EM(
)&.,ELjZjkjmj(
− N6E-Z50$^7-0j8'b>2.-4]
>4]d$7E'@8-08'<R→n(
)&.R,EktjE-/6EktR→ktnFEktR→ktn&-*Ektj
&G(
)&.L,Eltj-6EltR→ltnFEltR→ltn↑↓
*EltjH>G(
III. Sæ KÕ to¸n.
1. Sæ nhËt ký.
a. Kh¸i niÖm.
m
ERLF

79G
1=p10E4p10<

<E>oE>l


Σ1=ΣE4

DdF-GD_F-G


19q19q


KÕ to¸n ph¸p

O 6&c, 
o
KÕ to¸n ph¸p
4)R, 4EmRL ,mt(ttt
1-EkRR ,mt(ttt
4)L, 4Eotl ,mt(ttt
4Ekkmo ,j(Ztt
1-EmRL ,mj(Ztt
4)Z, 4EoLZ ,L(ttt
4EoLo ,m(ttt
1-EmRL ,l(ttt
M2E
]i
MA
!4 !1- !4 !1-
mRL
otl
kkmo
oLZ
oLo
kRR
mRL
mRL
4#L(R(401E,tRLZ
4

FG
4#m(R(401E,tmol
s
EE)y

KÕ to¸n ph¸p
4 1-
M&3\(
M=M$\(
190,
M]1F99G,
19q1,
b. Ph ¬ng ph¸p ghi sæ c¸i.
 !0:%\(
 !#=M+2.(
 E0:0:8(M0:&/0:8C@2
2.#d0:(
VD2:
)62d^)]R(!0gE!4O3R&Ltt(tttw(
{73,s^0:EA4O(
Sæ c¸i
E7E,4M2,mRL
4# E;&i
E$0:
8
MA
4 -
RvRv4(
LvRv4(
mvRv4(
LtvRv4
M]N
EkRRx(
Eotlxs8(
EkkmoxE)y/$<(

y y J J
1",
o J1N0=M@C$&'CC$W+20:E2
C$+Y02$7@,
Σ=M4$\EQΣ=M1-$\
Σ&1EQΣ&-
o 41N+Y02#&#$HH#7-C,
N%0
E&1$7E0
1-0X3cY00-$$H02@(
190$79(
o E#7@1N0=MC200-$$Hb(
iv. b¸o c¸o kÕ to¸n. FW?)|||G
Ch¬ng ii.
j
1;<
M:8
M:
J1N0=M
J
KÕ to¸n ph¸p
KÕ to¸n tµi s¶n bÊt ®éng
I. Kh¸i niÖm vµ nghiÖp vô kÕ to¸n TSB§.
1. Kh¸i niÖm vµ ph©n lo¹i.
a. Kh¸i niÖm:
EMJN529-$%60g&.&(4529#
W#&X0I0W/$H0W/&$&2;F.
.G.@$(
FE?#%2+9529-$%
}QL(mttw0g&.}QR[HEMJNG(

 E[&XW#&XX0W/,
D, 
11=1=7;$C1=&
#7EMJNW#&X(
 E[&8-7&,
4#7W%?$%8&ON8
$K7&(
 E[&$:,
4#7W%?+EMJN$7%$(
b. §èi víi TSB§ v« h×nh:
4#701=X&2@u$C-EMJNH-(
c. X¸c ®Þnh gi¸ trÞ TSB§ cuèi niªn ®é KT.
"79E#7+EMJN006,
4}#7+EMJNHE0:72↑(
4•#7aE006$%*>,/06$%*
>H&8/>2F/@:0G(4IIH&8&X
*↓(
II. H¹ch to¸n biÕn ®éng ↑, ↓ TSB§.
1. C¸c TK sö dông.
LRxEMJN5H€E?&VHH2-@9↑↓+EMJN5H$&
?#7•
RR
4#7EMJN

!$%85p
p@(
11==M
Q
‚
F1=8#C@&~IY

4EoLLR ,AK
4EoLLo ,'6
4EoLLl ,2;
4Eommk ,$6@>
1-EmZRmRL
)&.,
&98E)ymt(tttwE)yRnoz(]d9g
@UA0*>/,
yªu cÇu,82.$7(
N,
4ELRnL ,mt(ttt
RL
Kế toán pháp
4Ekkmo ,j(Ztt
1-EmRL ,Lj(omt
1-Ektk ,Lj(omt
b. Tăng do nhận vốn góp từ đơn vị khác.
N6#&#E4OO,
7;-,
4EkmoR ,97xE-9(
1-ERtR ,(
7X2-@UEMJN,
4ELtLR ,#7
1-EkmoR ,#7
N6#:3,
[-,
4ERtj ,:x&X-(
1-ERtR
f-, 4EkmoR
1-ERtj

1-EotoRoLokon
 E$L,
JER,79E$HH$%$H&^&
79h98(
4ELZ
1-ElL
JEL,#C$%$H&^&(
4ElL
1-ERLn
JEZ,#C1=CW%FJEZxEORG(
JZ,&.$$$HW#&X$A[(
E$[;/E81=#C[$7(M[;L1==Mc
8E>o(
1[$HE@"0,
JER,↑#7
4ELtLR ,#7
1-ELZ ,$%$H&^&[$6
1-ElL ,$%$HX2$[
JEL,#C8[(
4ElL
1-ERLn
JEZ,#C1=(
4ERLn
1-EotoR(((
Rk
KÕ to¸n ph¸p
3. H¹ch to¸n c¸c nghiÖp vô lµm gi¶m TSB§.
a. Gi¶m do thanh lý.
EMJN5EMu0g&.#d/(
4ELn ,$%*q

/,@2+x+G(
 ý`,
o )AY/b$%X+EMK;
$*+&H/[K`6d(
o )AY,/2HRK$&$230I
6EM#^$f$C&(
o )AY,/R1=$<;0C;%(
2. C¸c ph¬ng ph¸p tÝnh khÊu hao.
a. KhÊu hao ®Òu theo thêi gian.


E?#%+9=,EMJN0g&.#H/<#/#(

E$-0g&.$[W%,
o EM&'$f[FRvR→ZRvRLGH0g&.$[QR(
o 40g&.$*[$*90-H0&
$[Q00&$[vRL(
o 40&?#H00&$[Q0#0&$[vZot#(
 =/A&.:@#%@I@9
$9E=(
VD:
s98+&…0&#Rvnv4(E0&6m[(
4#7QZot(tttw
D8@/EMJN$7(
(((((((((((((((((((((((((((((((((((((((((((((((((
Ro
s;/
$[
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4#7EMJN

Rvnv4
4‚R
4‚L
4‚Z
4‚k
RvnvF4‚mG
Zot(ttt
Zot(ttt
Zot(ttt
Zot(ttt
Zot(ttt
Zot(ttt
Ltz
Ltz
Ltz
Ltz
Ltz
Ltz
Zt(ttt
lL(ttt
lL(ttt
lL(ttt
lL(ttt
kL(ttt
Zt(ttt
RtL(ttt
Rlk(ttt
Lko(ttt
ZRn(ttt
Zot(ttt

 /,&@(
4ELntLnR ,?$%*q(
4Eolm ,$%*>(
1-ELtLR
VD:
120F#ZRvRLvjnG+#M(DF8#RvRvjoG(
1B7 M3[jn M[jn
4 1- 4 1-
4W^
s#-@%2
E@%[*
/W^
/#-EJ14
/#-EJ)=
Lk(ttt
kt(ttt
Rk(ktt
Lkt(ttt
Rmt(ttt
ko(ttt
Zo(ttt
oL(mtt
LZ(Rtt
1EMJN7$70&<#8#(4$#Rvlvjn%
R#.F@%2G6#7Zt(tttwR@%)=$[
jn6#7Rt(tttw(
Yªu cÇu:
…%20/EMJN7$7(
!82.$/[jn(
…%#@%)=$[jn(

912
%20000.10
500.1
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Chơng ii.
Kế toán hàng tồn kho.
i. các vấn đề chung.
1. Khái niệm.
KR>EMDN-C#C&A6.@$
#&'C0W/0r&%.(
2. Nguyên tắc đánh giá hàng tồn kho.
4#7282.&..(
Mr&^&(
]%.&^&(
MrK(
O(
3. Nguyên tắc đánh giá hàng tồn kho.
4#7I,OK2-?;(
a. Xác định giá thức tế hàng nhập.
O[&,
E[&X0W/,
Rj
!X Q
!8
5pp
@(


172K(
1-,#C$%K\(
172K(
Lt
KÕ to¸n ph¸p
 =>,
 E$\)D,
4EotR ,X
4Ekkmo ,E)y3
1-EmZRmRL ,:
1-EktR
 1\,
#C:$%,
4ERLn
1-EotR
#C$%KN,
4EotZR
1-EZR
#C$%K1F$70^C7G,
4EZR
1-EotZR
#C72K,
4K\•KNE#9$K↓F@7
-•@7EotZRG(=372E,
4ERLn
1-EotZR
4K1}KN,
4EotZR
1-ERLn
EotR ERLn

1-,#C$%rKM=&%.&&10E
ZZZkZm(
#C72KF-G(
=>,1EX2@"#C0,
 #C$%rKM=&%.&&N,
4ElRZFlRZZlRZklRZmG(
1-EZZZkZm(
LL
KÕ to¸n ph¸p
 1[;C7M=&%.&&,E#CrK
M=&%.&&1,
4EZZZkZm(
1-ElRZ(
 #C72K&^&,
4K&&N}K&&1Ef#$K↓F@7
ElRZ}@7-G(
=372E,
4ERLn
1-ElRZ(
4K&&N•K&&1Ef#$K↑F@7
ElRZ•@7-G(
=372E,
4ElRZ
1-ERLn
#CK&^&N
ElRZ EZZZkZm
#CK&^&1
EOK↓
EOK↑
VD:E>R&-2AK0,

Lk
KÕ to¸n ph¸p
Ch¬ng iv.
KÕ to¸n tiÒn l¬ng vµ c¸c kho¶n trÝch theo l¬ng.
i. Kh¸i qu¸t chung.
1. Kh¸i niÖm vµ ph©n lo¹i.
 EA3'$7766&@UK9,
&7&6AH;F8ONI>&>.GCX2;[0
W/a@>.$%(((
 =>,
• D,DA$9$X-2(
• D.,DA./d(((
2. Ph¬ng ph¸p tÝnh l¬ng.
a. L ¬ng chÝnh ,E\9;$9(
 4&$?3,
• D@,DA$Zj37(
• D,DA$2;kt$^^
@(
E<kt→kl^RLmz06@(
E<kn→(((^Rmtz06@(
E;l14→^Lttz06@(
)],‡1932mL$--L214(
N@Rttwv(
{73, E(
Gi¶i.
D@Zj×RttQZ(jttw(
D<kt→kl, n×Rtt×RLmzQR(tttw(
D<kn→mt, Z×Rtt×RmtzQkmtw(
D+L
