Mô tả:
Giáo trình kế toán tài chính dn thương mại
TS. TIN TH ! HONG MAl (Chu bién)
lrinh
TOAN TAI CHIN H
NHA XUAT BIN GI
O DUC VI T NAM
NHUNG CNU VIET TAT
DN
Doanh nghiep
GTGT
Gié tr| gia tbng
KKTX
Ké khai thu’dng xuyén
KKDK
Kiém ké d|nh ky
TK
Téi khoén
BDS
Bét déng san
NKC
Nha] t ky
SPS
chung Sd
HD
phét sinh Hqp
XNK
dong
TGNH
Xuét nhap khau
NK
Tién gd'i ngén héng
L/C
Nha] p khau
LNST
Thu’ tin dung
LNTT
Ldi nhuan sau thué
Loi nhuan tru’éc
thué
5
TO CHU’C CONG TAC KE TOAN
TRONG DOANH NGHIEP THAWING MAI
De to chiic cfi n s tac qu:in ly, mot trong so cac noi dung quan
trpn u doanh nghiep (DN) can thirc hien la tfi chuc cfing tac ké toan.
To chtrc tot cfing tac ké toan giup cung cap thong tin ké to:in him ic$
phu c vu ‹ju:in ly DN. Viéc to ch iic cfing tac nay trong cac DN khong
hoan toan giong nhau do chiic nang, nhiem vu, dac diém hoat dong
san xuat kinh doanh, quy mo,... cua cac don vi khac nhau. Tai cac DN
tliiiong mai, vcii nhfing da) c thii riéng ciia nganh, viec to chiic cfing
tac ké toan ciing co nhfmg dac trung riéng.
1.1.DAC DIEM HOAT DO) NG KINH DOANH THRONG MAI
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1.2. TO CHIC CONG TAC KE TOAN TRONG DOANH
NGHIEP THU’CfNG MAI
1.2.1. Nguyén tae to ch ti c cling t:ic ké toii n trong doanh
nghi(p th ircrng mai
dfin ve
chlnh, cu n s
1
rong
DN, qiiy
lTlO'
ll
n én
kinh
“ cciiiiaa DN.
Ie, cac DN th rrong niai khac nhau se co
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1.2.2. Noi du rig to ch ii c cling t:ic ké to:in trong doanh nghi(p
nhau.
treng cjua trinh th irc hien n li iém vii cua minh.
, . . , .
.
.. . .
. .
- .
. .
.X ct ca ve ly luan va th
ti en to chuc bp may to an, co the khai
kc
ii‘c
“ hinh to
“ hinh to
“ hinh t f
tirng den vi cu thé. co guy mo va cac dici klen cu th é khac nhau.
a) Mfi hinh to ch ii'c bo in:iy ké toan phfiii t:i n
Theo
“ hiinnhh to
10
Ké toén
tr wé'ng
Bo phan ké to an cac hoat dong chung
Bo phan cua DN
ta chinh
Boph
on
Bo phan kiem tra ké toan
tonghp
Tru'é'ng phong (to tru'éng) ke toan
Ké
toan
hang
hoa
Ké toan
san
co
dinh
Ké toan
tién
lu'o'ng va
bao hiem
xa hoi
Ké toén
cong
no
Ké toan
ban hang,
k e›t
qua
kinh
doanh
Ké toan
tong
hpp
Hinh 1.1. So do mé hinh to chic bo méy ke toén phéin tén trong DN
11
Ké toén tru'©ng
BQ
ph n ke toan tong hpp va kiem tr
hdng
hoé
hoat d ng kinh doanh
doanh
nghp
Hinh 1.2. So do mo hinh to chic bo méy ke toén tép trung trong DN
c) Mii hinh to chii c
bo)
inlay ké to:in vira t(ap trung vira phan t:in
Theo mo hinh to chic h fi iriay kc toan vita t a)p trun s ×i²a phan
t:in, trong cfing ty
12
' nhan vié n kinh té lam nhiem vu Thu thap.
vua, tinh hinh phan cap quan ly
va hach to an khac nhau, lrinh dfi qu:in 1y c cac dv v i php
ihuoc khong d u nhau.
Irén cc sci mo hinh to chiic bo may ké toan phii hpp vcii DN, ke
loan tru©i g xac dinh cac phan hanh ké toan v:i phan cfing lao dong ké
toan mob cach hpp ly. Viec phan cfing lao dci ng ké to:in phiii ton trpng
nh iiia g nguyén tac cliung nhu: d:inn biro nguyén tac gpn, manh, tao
di éu k ien cho can bo ké toan tich luy cong viec, nang cao trinh do
chuyén 1iiti n, can phan cong cho mot nhan vién ké toan nhiing cong
viec co lién quan den nhau nh img van ph iii dann bao nhan vién ké
toan khong ducc kiem nhiem lam thti kho, thu quy, khfi ng ducic irirc
tiép mua, ban hang ho:i. Nh iing ngirfii co tr:ich nhiem diéu hanh DN,
ké toan trirfing DN klifin g diipc dna ngirc›i than trong gia dinh (bfi,
me, vp, chong, con, anh, chi, em ruoi) vao lam thu kho, thii quy va ké
loan é DN.
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Ké toé n tru'©ng
Bpn
o
bnng
.
uho
on
k
doanh
Bo phan
ké toan
ban hang
va két
qua hoat
dong kinh
doanh
Bphn
nton
ngon
Bo phan ké toan tong
hop
va
on va
kiem
doanh
nghiép
BQ
phan ké
toan
von va
nguon
cac guy
doanh
nghiep
Bo
pha/
n ke
toan
tong
hop
va
kiem
Hinh 1.3. So dé mo hinh to chic bo may ke toén v0'a tip trung
vLr a phén tén trong DN
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