Tài liệu 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 7 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 9 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. 13 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 14 15