{"id":34124,"date":"2023-12-08T03:49:07","date_gmt":"2023-12-08T03:49:07","guid":{"rendered":"https:\/\/masterskills.org\/blog\/muc-tong-cong-footing-trong-so-sach-ke-toan-la-gi-dac-diem-va-vi-du.html"},"modified":"2023-12-23T20:55:46","modified_gmt":"2023-12-23T13:55:46","slug":"muc-tong-cong-footing-trong-so-sach-ke-toan-la-gi-dac-diem-va-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/muc-tong-cong-footing-trong-so-sach-ke-toan-la-gi-dac-diem-va-vi-du.html","title":{"rendered":"M\u1ee5c t\u1ed5ng c\u1ed9ng (Footing) trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[nh\u1eadp ch\u00fa th\u00edch]\">(\u1ea2nh minh h\u1ecda: Udemy)<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">M\u1ee5c t\u1ed5ng c\u1ed9ng<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>M\u1ee5c t\u1ed5ng c\u1ed9ng <\/b>trong ti\u1ebfng Anh l\u00e0 <b>Footing.<\/b><\/p>\n<p><b>M\u1ee5c t\u1ed5ng c\u1ed9ng <\/b>trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i c\u00f9ng khi t\u00ednh to\u00e1n t\u1ed5ng c\u1ee7a b\u00ean N\u1ee3 v\u00e0 t\u1ed5ng c\u1ee7a b\u00ean C\u00f3 trong k\u1ebf to\u00e1n.<\/p>\n<p>B\u00ean N\u1ee3 (Debit)\u00a0s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ecbnh kho\u1ea3n\u00a0tr\u01b0\u1edbc, r\u1ed3i m\u1edbi \u0111\u1ebfn b\u00ean C\u00f3 (Credit) v\u00e0 c\u1ea3 hai \u0111\u01b0\u1ee3c \u0111\u1ecbnh kho\u1ea3n ghi v\u00e0o s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n.<\/p>\n<p>M\u1ee5c t\u1ed5ng c\u1ed9ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a M\u1ee5c t\u1ed5ng c\u1ed9ng<\/font><\/h3>\n<p>Khi c\u00e1c giao d\u1ecbch kinh doanh \u0111\u01b0\u1ee3c ghi l\u1ea1i, k\u1ebf to\u00e1n vi\u00ean s\u1ebd nh\u1eadp s\u1ed1 ti\u1ec1n cho t\u1eebng lo\u1ea1i giao d\u1ecbch v\u00e0o 01 trong 02 c\u1ed9t. M\u1ed7i giao d\u1ecbch \u0111\u01b0\u1ee3c ghi l\u1ea1i ho\u1eb7c b\u00ean N\u1ee3 ho\u1eb7c b\u00ean C\u00f3. C\u1ea3 hai c\u1ed9t b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 t\u1ed5ng s\u1ed1 c\u1ee7a m\u1ed7i c\u1ed9t s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o<b> m\u1ee5c t\u1ed5ng c\u1ed9ng.<\/b><\/p>\n<p>02 m\u1ee5c t\u1ed5ng c\u1ed9ng \u0111\u01b0\u1ee3c ghi c\u1ea1nh nhau \u0111\u1ec3 t\u00ednh s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n trong m\u1ed9t giai \u0111o\u1ea1n th\u1eddi gian. S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c chuy\u1ec3n qua b\u1ea3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Qu\u00e1 tr\u00ecnh chuy\u1ec3n ti\u1ebfp n\u00e0y \u0111\u01b0\u1ee3c l\u1eb7p l\u1ea1i cho t\u1eebng lo\u1ea1i giao d\u1ecbch. M\u1ee5c t\u1ed5ng c\u1ed9ng n\u1eb1m cu\u1ed1i m\u1ed7i b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n, n\u00ean vi\u1ec7c chuy\u1ec3n s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n qua b\u1ea3ng b\u00e1o t\u00e0i ch\u00ednh kh\u00e1 thu\u1eadn ti\u1ec7n.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">V\u00ed d\u1ee5 v\u1ec1 M\u1ee5c t\u1ed5ng c\u1ed9ng<\/font><\/h3>\n<p>Gi\u1ea3 s\u1eed \u0111\u1ecbnh kho\u1ea3n t\u00e0i kho\u1ea3n ch\u1eef T \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea d\u01b0\u1edbi \u0111\u00e2y th\u1ec3 hi\u1ec3n c\u00e1c giao d\u1ecbch\u00a0h\u00e0ng t\u1ed3n kho\u00a0c\u1ee7a c\u00f4ng ty Macy&#8217;s Inc. M\u1ed7i giao d\u1ecbch h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ghi l\u1ea1i theo t\u1eebng kho\u1ea3ng th\u1eddi gian trong t\u1eebng c\u1ed9t, t\u01b0\u01a1ng \u1ee9ng v\u1edbi b\u00ean N\u1ee3 ho\u1eb7c b\u00ean C\u00f3 cho t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho.<\/p>\n<figure class=\"VCSortableInPreviewMode noCaption\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"NLPlaceholderShow\">\n<\/figcaption><\/figure>\n<p>Ti\u1ebfp theo, t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n trong c\u1ed9t b\u00ean N\u1ee3 \u0111\u01b0\u1ee3c t\u00ednh t\u1ed5ng v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n \u1edf c\u1ed9t b\u00ean C\u00f3 c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh t\u1ed5ng. C\u00e1c s\u1ed1 t\u1ed5ng \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb b\u00ean d\u01b0\u1edbi, n\u1eb1m d\u01b0\u1edbi \u0111\u01b0\u1eddng ngang m\u1edbi \u0111\u01b0\u1ee3c v\u1ebd, bi\u1ec3u th\u1ecb con s\u1ed1 t\u1ed5ng \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n thu\u1ed9c <b>m\u1ee5c t\u1ed5ng c\u1ed9ng.<\/b><\/p>\n<figure class=\"VCSortableInPreviewMode noCaption\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"NLPlaceholderShow\">\n<\/figcaption><\/figure>\n<p>$28.200 v\u00e0 $32.000 t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee5c t\u1ed5ng c\u1ed9ng c\u1ee7a b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3.<\/p>\n<p>S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a h\u00e0ng t\u1ed3n kho b\u00ean C\u00f3 ($3.800) sau khi t\u00ednh to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o b\u1ea3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty trong k\u00ec.<\/p>\n<p><i>Th\u00f4ng tin c\u1ee7a m\u1ee5c t\u1ed5ng c\u1ed9ng r\u1ea5t quan tr\u1ecdng v\u00e0 ph\u1ea3i ch\u00ednh x\u00e1c, n\u1ebfu kh\u00f4ng th\u00ec b\u1ea3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1ea5y k\u1ebft qu\u1ea3 t\u1eeb s\u1ed1 li\u1ec7u th\u00f4 s\u1ebd kh\u00f4ng ch\u00ednh x\u00e1c.<\/i><\/p>\n<p>T\u00ednh to\u00e1n m\u1ee5c t\u1ed5ng c\u1ed9ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 c\u00f4ng nh\u1edd s\u1eed d\u1ee5ng m\u00e1y t\u00ednh, ho\u1eb7c th\u00f4ng qua ph\u1ea7n m\u1ec1m t\u00ednh to\u00e1n t\u1ef1 \u0111\u1ed9ng nh\u01b0 Excel.<\/p>\n<p>(Theo<i> Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            M\u1ee5c t\u1ed5ng c\u1ed9ng (ti\u1ebfng Anh: Footing) trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i c\u00f9ng khi t\u00ednh to\u00e1n t\u1ed5ng c\u1ee7a b\u00ean N\u1ee3 v\u00e0 t\u1ed5ng c\u1ee7a b\u00ean C\u00f3 trong k\u1ebf to\u00e1n.\n                        <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34124"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34124"}],"version-history":[{"count":3,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34124\/revisions"}],"predecessor-version":[{"id":67861,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34124\/revisions\/67861"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}