


Tiểu luận Nguyên Lí Kế Toán:


 !
 "
 
 
!"# $
%&'!' ()
*+,-+*)
./')
%&' 
#$%&"
'()*('+
",,
Lời mở đầu
$-./01234
 0567689:0;7<4=>34?57$
 0'1234567489
 :2"2;234567489
 @6A17<BC2D1:E1:FG:0;7<4=>34?57$
 #0H7I?J6:0;7<4=>34?57$
 ,<23=4>2?4=@4322;2345
 *AB'4CDD'E+AFG2345
 *AB'4C+32D0G#82;2345H
 *AB'4C0'16'47G#84!2345
 *AB'4C2I1J2;2345
 *AB'4C2"K#AL23452;M2

,8274c2?40'12;Z#2345Zd+H28274c2.Z#=
28274cZ[S9
 
28274cZg4Z02+V'23456748G#'2X9hd+H
 V'2345H?42#28223456748G#'2X4V'?4Dh'A'4
4'iW'74W'72'W'7FG6W'7R?46Wj'?Di4B+3klX
A2.SeDEGJ2=J='U2G*AB'2345W4[GScA'U+042824FA'9V'
2;2345D2R82D4!2.Se0'16'472;'UG=JG#84!
2345DX9
 mc2345=W48W<+AFG2345H'AFG282Z#2345G#''!fSc
2345=W48AFG23459:74cD2D#+Z#G#8282'UG=J
6'47G84S'4C4!@4T4Y''n+'/G2='U26'E+4!D24FA'6'
2"4'749
>1JH opqq mc99k9 k48k<+
opq,o mc99k9 k48k<+
 WD2r2;D.=W28*AFG=F2345H:74c'/G2='U26'E+4!
=iDD'E+282'UG=J6'47G84S'=A2.SeDER82D4!82'U+Dc'=M'
'UG=J6'479
 0'14X+4g42;'UG=J6'47H&V'23456748DiG#''4X+4g40'
12;'UG=J6'47G84S'WX4E'U4>GAUWGG8G2;'UG=J
6'4790'1'UG=J6'474!23456ID2='744g4W6ID24-
RXWS2l6'='74G#'1Z/4+T2WSc=2='74G#'A'4J2W6Ig4K]
2%4!cG#'B22s9
 t+I2;'UG=J6'47G84S'HmcAWD.'8=Sc4'72;'UG=J6'
474'2'>'ZnScW2uDc'=M'2r4'4[20Sc4'i2;23456744@
=5'ZnSc=5='74Zn2DE4!8='U2S\223459
 ,6L2;Y'AFG=Y'24!82'U+=i4>2>R822;'UG=J9,82
2345G#8282'UG=J6'474E'UKU6'47'282G8G*
G#'2X26L2;Y'6'E+S84_67484!ea=Y'G1U4_4;4!eD.
=aDX1?2;D.=9

459
'U2G*AB'23456748D24'74C'i4'432682H
4C@432=4>2?42;2345W4CDD'E+AFG2345W4C0'16'
47G#84!2345W4C2I1J2;2345W+32D0G-82;28223
45W282K'D=iK#AL2345k.3=M'+%'4'43223456748
D22'4282AB'23456829
`$'a7:;BC?4O70:0P4BC0R7040;::FG:0;7<4=_@432Z'E'Ua
23456748D22'4H
 ,3454I4Y_2345Zn'?a
 ,345D'U4\HA28223456748D24E'U1M'1B1A'UD'U4\WD2
+]X+6IZ4D['4!K84!@4!iK+B+84>`24!=F4
+4'Z<45WDO45W282AB'4x4489,82D.=W4[232S\1J23
45D'U4\G#'2X282D'i6'UH
 ,X26LD'U4\2;Y'DB'1'U4CG8GAF4WY'D2;Ki
2;Y'DB'1'U4CG8GAF42;D=W4[232S\1J2345D'U
4\=448D'U4\9
 y82AFGG.432'F2345D'U4\=6z4F42;=F4+
4'9
 ,+674=i282B4D01'{!12345D'U4\2;+@6MGD/
KD9
`$*#0H7I?J640b?cdGc6U9IT!:0;7<4=
C282G*AB'23456748D2G*2'42345Z4!=
2345Z'9
 ,345Z4!HA234516748`2282Z0GF4!D.=AFGG'7
4WG'72'WG'7FG6k
 ,345Z'HA23456748G#8282'UG=J6'472XA'KD7
4'S#2;D.=128*`2D.=682AFG=2ED7'?Z8W
Z82X2;*WXD.Z82;Y'Z8k
'U2G*AB'23454CDD'E+AFGA2.SeR82D4!82'U+=F42?4
=M'B4D06'47G84S'G#84!23459

B'2345M24'2-X=iK282Z'E+bW2r4'G#8=
8G1J24?42#282AO=T2W2824G"6'479
 ,3456748+4>2?4M1bHA2345S\1J4!0'Z0D.=9
M22rM1b2822r4'D`24!DE282W2824G"6'47=F
1J=454!YG2J4E9,82W282AO=T22X4E4+WZM4+04Sc2r
4'D`24`24D['+bZ'E24>2G=M'='U2'2sG=2"0'1
G##WG#'D#+Z#4>G8GAL2"4'742;23459
 $KjM,[&k##K^Y
FG23456748A2I='U2D"4'2;6748WD*AG.G8G67
48WG#8282'UG=J6'474'2>G84S'W=D]4Zn
'?4Y==F4+4'4CD/+bKDW4C4Y''=DD'E+G84S'=
A+2<23'S[6748976I2X2345`223456IGG8G4C
KD2;G8GAF4_=>1JG'72'6IGAUW2X4EAAFGG'72''#=M'
+J2D>2'1c'n+!/44'ia+'S[67484@ZV'A'6c9='Z
RC+A='='GB+G8GAF4W`2XD.'#W23456IGAU4@6'K74
48=M'2.K682_7W4!W'E+48a2.KS|R?448=
6I2?GFScA'U4!Z#Z828674894C+32D0++%'2.K2X
274'Dc'=M'1'UG`22XL6'7Dc'=M'Z8286'E+482;1
'UG9=FW23456748A2<23K4!V?4DE'S[6748=Z828
67489
+$'K7<0LG:FG:0;7<4=
,3452XLOK4!V4!='U24[2322I4826748W6'E+S840'
Z0Ze'=@X23+'4>G8GAL2;282'UG=J=2;ScA'U'2sG4!S[67
489
+$*5:AN7<:FG:0;7<4=
• 3?4W='U2AFG23456748'/G4T2'U6748ZD"9XA6e'
D'E+2;4[2322I4826748=R*1TU4c6'E+S840'Z02;D.
=974'72345S|6I4E4T2'UD26748ZD"2}4
Z02I48267489
• 3'W='U2AFG23456748ADE'F'UG=J6'474'2>D]

• 4!WZ#K#234567489
Lp hoc thu nhn chng tư
Lp hoc thu nhn chng tư
Lp hoc thu nhn chng tư
Lp hoc thu nhn chng tư
Quy trình luân chuyển chứng từ kế toán
Q?7<pi :IT!M463!70T7:0;7<4=>34?57:E7Ii1/70q7<c6U9rG1
3?4W+V''UG=J6'47W4'2>G84S'A'KD7B4D02;
1'UGDiG#'AFG234567489,34567482rAFGA"2+04
'UG=J6'47W4'2>G84S'90'123456748G#'D"D;2822r
4'WG#'!f!W4!4T2=M'0'1'UG=J6'47W4'2>G84S'9,='74
4!2345G#'!f!W6I4-R8W6I='744g49mc4'i='74Zn2G#'
6MGWD/=M'Sc4'i='74ZnSc9
3'W23456748G#'D2AFGD;ScA'4CKD2+%'23
459c'=M'2345AFG'iA'G#'D2AFG+04A"24?42#282A'4C2
+040'1Zn+84>W+82`2='74AdZn'?49!YGD`2
Z'U4G#'AFG'iA'6I4E='74+04A"4?42#282A'23454@2X4E
='74'A"G#'D#+Z#4c?40'1=4>G8GAL2;4?42#282A'
23459
3ZW28223456748D2AFGZn+8='4>G#'D#+Z#0'1
KD2234567489
34W+V'23456748G#'2XD;26L4C2321KD4!
2345+M'2X'84!4T2'U9~'2345D'U4\G#'2X26LD'U4\4CK
D2;G8GAF49?42#28226L4!23456748DiG#'6LZnZ/4Z'`2
Z/4+T2W6ID26LZn+T2D•WZnZ/42@W26L4!234567481
DE2'4'iG#'6L4C45A'9,6L4!234567482;+04Y'G#'4c
?4=G#''c=M'26LD]D<6L4CKDW4!YG6ID<6L2
6L4@26LA"SG#'6MG=M'26L282A"4!M2DX9
,821'UG22X232167484!e4@G#'2\Y'GJ4!82
6748DE'12=M'682W*W26L67484!eD24Zn

_a6'E+4!4>2>R822;ScA'UW4I4'4!234567489
3ZW6'6'E+4!234567487G84'U2X='='GB+2>
S82W27D0W282KD=iK#AL6'47W4'2>2;M2WG#'452c'4T2
'UWDd4Y'Z82j'8+Dc21'UGZ'74DER\AL6G4Y'4CG8G
AF4'U9,€B6'6'E+4!+04'72'G84'U2X='GB+27D0W67
486IR?4Kz9
Q?7<pi :rsAN7<:0;7<4=cU<06rt>34?57:E7Ii1/9P2c6U9rG1
3?4WDc'=M'23456748AFG6ID/4;4J2W0'1=
2Sc6I!f!4@Y'24!82'U+6'E+4!`2'S[G#'4!#AB'W2"
A+4+4;4J2=D'i2rSDX+M'A+2<23'S[9
3'WS6'6'E+4!W*='67484T2'U='U24>'84!2345
='2sGD6#DE4'U23459
3ZW2r6'23456748D]D26'E+4!=2r+M'D2
S\1JDEA+2<23'S[9
u6B 6pi :pe?h1e7MIi14QqBC01v:0;7<4=>34?57:E7Ii1/
3?4W23456748G#'D2D.=6748Z#K#D"D;W4
4!K84!@S\1J=A4!9
3'W23456748A4!G#'AZ#2>9!YG4'A'U6748
Z4B+'WZ4244@G#'2XZ'Z#6w+4CZ#S2JG2XR82Fl7Z+?4
`2ZvB'4@G#'2XZ'Z#6w+4CZ#S2JG`2R82F9
3ZW23456748G#'D=A4!4!4Y'B+Y''48W6E
456744/26•6748<+`26744/22I='U267489
34WY'DB'1'U4CG8GAF42;D.=674824!82'U+4[232
Z#K#WA4!4'A'U67484C4Y'BSD*H
ac'4'E<+<+Dc'=M'4'A'U674812K#ALWD'i2;
D.=6748Wd+2#234567486IS\1J4!T24'7GDE'S[6748=AFG
Z8284'2>l
Zac'4'E+Y'<+Dc'=M'23456748S\1J4!T24'7GDE'S[67
48=AFGZ8284'2>WS[6748=Z8284'2><+W4!54!YGG8G
AF42XKD682l

• 'E+4!4>2>R822;ScA'UW4I4'4!234567489
 &,,o
$Y[%
'$'056h154:017<Bw:0;7<4=0C7<4x7>0?
D]X'e4!WDEK#AL4d6W6748S\1J23456748AG'7
FG6=G'7R?46DEB24824?42#282AB'4d69,>=@=F
='U2D''23K4!@AFG=A*2E23454d62>AD''
23RC+='U2AFG=A*2EG'7FG6=G'7R?461'{!479
G$& '('
!6748WG'7FG6D2V'A23454T2'UW=@X23
+''UG=J=iFG6+04AB'4d6DX9'7FG6A1
6748`2Y'GJ4!82='746'+c2=F44WS#G-+WXFG69E
FG6WG#'2X23454E'U!fdc22;='U2FG6+'S[2G
G_2345da9,345d=i4d62X'iAB'W2.Z#Z
d+HXD.+WXD.jjWZ'Z#Z'S#G-+S#R?4
4W'?'04'S#999FA+47DEY'K#AL6'E+S84D2FG
6‚I4YK4!@A*2EG'7FG6d+ZM2SH
Vi :'Y''_2X4EA*='GJ4!824+W*
='S#R?42;`2Y'Z8aDi'FG69
Vi :*h6'E+FAFGZ'Z#F2FG6=F44WXWS#
G-+9h6'E+FZd+4;6W6748=F44W28Z0GJ4!82Z0GFWY'
Di'9
Vi :`748=F44`2GJ4!82Z0GFS|4'7AFGG'7FG64CX
D.+WG'7'FS#G-+999=M'Z6'E+F9
Vi :+Y'AFGG'7WY''=GJ4!82Z0GF6L=G'7FG69
Vi :f,EG'7FG624;64'7='U26'E+FWFGW'S[
=6LG'7FG69
Vi :y,EG'7FG626748=F44DE'S[67489
Vi :z748=F444[232Z#K#=A4!G'7FG9
p$& ')*

;32W,& th,ƒƒ$2;
h04!eh,

#n#
48<+
mcH
H
,XH
V4Y''H
j'
CHXD.jjSc$)ƒƒ2;,I46'14sG=
=F440'9mc,"j'?0'9
FG4B'6H,I4y*1T„D'E+H=F4A'U
Thủ tục nhập kho
{„j'*='GJ4!824+=F4A'U402
GuF442;2I4|H2AS7<70C70+=F4A'UD]
+452I4670A?G7040}!BCBT44iC@6=i2I4DEA+4;
4J2FG69
B'2I44[6'E+'U+=F44F4C452;AB'=F4
4DED#+Z#D/K282W2?4AWSDXAFGZ'Z#4CScA
2;AB'4T247D]F
…{<„4!e28Z0GJ4!82=F4A'U402
GuF442;2I44'7AFGG'7FG69
…{<„_Y'AFGG'7a=j'_Y'
'a6L=G'7FG69
mDX2EG'7FG624;6AIB+4'7
='U26'E+FWFGW'S[=6LG'7FG69
mDXG'7FG6D22EAGu6748DE4'7'
S[674897484!e6LG'7FG69d4Y'4'7A4!
=Z#K#9

D.WGDdWk
,3456w+4C2"44'i_G'74W;'U+4a2X4EAHj'?448
4'i4B+3W8D.WGDdWZ'Z#4ALm,WZ'Z#XG=cWk
a7484'i+`4_6748*aDc'2'72822345=Di42'WD#+
Z#4>GALWGAU_D"D;G1U42;GJ4!82Z0GFA'K=4*4;282
KDWK274'2>2;,I4a9mDX2E267484!eRC+Rs49
a7484!e6'E+4!AB'W6L=Di448=2822345A'K9
a1U42;j'8+Dc2`2Xj'8+Dc29
,<23=282KD=K274'2>WKD=iB+32G1U42;,I
4Wj'8+Dc2`2Xj'8+Dc2D2;KiRC+Rs4G1U4Di42'9,82
Di2'ƒ+Sg+6IGALWGAUS|Z452c'`22"A+!f`2Z[S
2822345A'K9
aFG23454‡2'H
c'=M''124'i+`44B'KzH7484'i+`4AFGG'74WG'72'9
c'=M''124IK4'6#*H748*AFGv'U+4ƒ
v'U+2'9
m6'AFGR2E267484!e6L1U49
$aL1U423454‡2'H7484!e6L='74ƒ;'U+4`2
'72'ƒ;'U+49
(aT2'U4‡2'4'iH
, /0123#45'FD2'74`2'72'_16748
AFGa6w+4C2345c2W;KzG#'H
ˆ'E+4!Sc4'i4!'74_'72'a=M'2345c2
ˆ'E+4!0'1'4!'74_'72'a2XGG=M'2345c2
ˆ'E+4!W48AFG'74_'72'a=26L2;Y'2X4-+Ki9
ˆ'E+4!Sc4'i4=`22'!22>R82DEFG`2R?4Kz4'i+`49
ˆ,Y'0G4'i`2F4'i6L='74`2'72'9
ˆ;Kz6L='74`2'72'='2682A'9
ˆmDX4;Kz2<23='74`2'72''=m[tz9
ˆ,c'2W4;Kz2E'A'2uAB'2;'74`2'72'267

$<W9Wt9*h@W9,& 789&,5:;<=>>?<&,@
8A=><>B<=>>?C8"DE
8AF
#
>G:>H=>:I
V=4Y'0G4'iH€•‚‚ƒ

„""…
2rH'W"W$ƒ'Uh';WY(WtF
h@B
L10GH`42V2•'84!D.ScH,ƒ ƒ
mc4'iH9)9_'74Zn2aHh4!'U48+4!<+@Dd9
w+4CH.D`4ScH,ƒ ƒ,345c2H9999999999
>G:>H=>:I
659cu:
7JKLMNO
/*F
34?574Qi.7<
7JKLMF
<i†67@!46w7
7JKLMF
<i†6IT!!0631
7JKLMF
0Fh1‡
7JKLMa
]FD;Sc4'i_='74Zn2aH999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999
ˆv'8B'4U_=ZB2WD8KLaH999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999
ˆmc4'iKD['H999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999
,…j:Š‹,Œqo•poŽ
"•1ru(*{