{"id":34236,"date":"2023-12-08T03:53:27","date_gmt":"2023-12-08T03:53:27","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ghi-so-kep-double-entry-la-gi-phuong-phap-ghi-so-kep.html"},"modified":"2023-12-23T20:56:10","modified_gmt":"2023-12-23T13:56:10","slug":"ghi-so-kep-double-entry-la-gi-phuong-phap-ghi-so-kep","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ghi-so-kep-double-entry-la-gi-phuong-phap-ghi-so-kep.html","title":{"rendered":"Ghi s\u1ed5 k\u00e9p (Double Entry) l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 k\u00e9p"},"content":{"rendered":"
\n
\n
<\/div>
\n

H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: aktivfordig)<\/p>\n<\/figcaption><\/figure>\n

Ghi s\u1ed5 k\u00e9p<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Ghi s\u1ed5 k\u00e9p<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0: Double Entry<\/b><\/p>\n

Ghi s\u1ed5 k\u00e9p<\/b> l\u00e0 vi\u1ec7c ghi v\u00e0o \u00edt nh\u1ea5t hai t\u00e0i kho\u1ea3n \u0111\u1ec3 ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh theo \u0111\u00fang \u1ea3nh h\u01b0\u1edfng m\u00e0 nghi\u1ec7p v\u1ee5 \u0111\u00f3 g\u00e2y ra \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n.\u00a0<\/p>\n

M\u1ed7i m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong doanh nghi\u1ec7p bao gi\u1edd c\u0169ng li\u00ean quan \u00edt nh\u1ea5t \u0111\u1ebfn hai \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n, m\u00e0 m\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c m\u1edf m\u1ed9t t\u00e0i kho\u1ea3n ri\u00eang bi\u1ec7t \u0111\u1ec3 theo d\u00f5i, do \u0111\u00f3 m\u1ed7i m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh s\u1ebd li\u00ean quan \u00edt nh\u1ea5t \u0111\u1ebfn hai t\u00e0i kho\u1ea3n. \u00a0<\/p>\n

Do \u0111\u00f3, ghi s\u1ed5 k\u00e9p hay c\u00f2n g\u1ecdi l\u00e0 ghi k\u00e9p th\u1ef1c ch\u1ea5t l\u00e0 ph\u01b0\u01a1<\/span>ng ph\u00e1p ghi ch\u00e9p s\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan c\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung kinh t\u1ebf c\u1ee7a nghi\u1ec7p v\u1ee5.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 k\u00e9p<\/font>\u00a0<\/h3>\n

V\u00ed d\u1ee5 1: R\u00fat ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng nh\u1eadp qu\u0129 ti\u1ec1n m\u1eb7t 500.000.\u00a0<\/p>\n

Ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5:\u00a0<\/p>\n

– Nghi\u1ec7p v\u1ee5 n\u00e0y li\u00ean quan \u0111\u1ebfn hai \u0111\u1ed1i t\u01b0\u1ee3<\/span>ng l\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 ti\u1ec1n m\u1eb7t n\u00ean s\u1ebd \u0111\u01b0\u1ee3<\/span>c ghi ch\u00e9p v\u00e0o hai t\u00e0i kho\u1ea3n: Ti\u1ec1n m\u1eb7t v\u00e0 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.\u00a0<\/p>\n

– T\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng \u0111\u1ec1u thu\u1ed9c lo\u1ea1i t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n n\u00ean c\u00f3 k\u1ebft c\u1ea5u t\u0103ng b\u00ean n\u1ee3, gi\u1ea3m b\u00ean c\u00f3.\u00a0<\/p>\n

– R\u00fat ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0m ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng gi\u1ea3m n\u00ean ghi b\u00ean c\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. Nh\u1eadp qu\u0129 ti\u1ec1n m\u1eb7t l\u00e0m cho ti\u1ec1n m\u1eb7t t\u0103ng n\u00ean ghi t\u0103ng v\u00e0o b\u00ean n\u1ee3 t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t.\u00a0<\/p>\n

Nh\u01b0<\/span> v\u1eady, nghi\u1ec7p v\u1ee5 tr\u00ean s\u1ebd \u0111\u01b0\u1ee3<\/span>c ghi ch\u00e9p v\u00e0o hai t\u00e0i kho\u1ea3n Ti\u1ec1n m\u1eb7t v\u00e0 t\u00e0i kho\u1ea3n Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng nh\u01b0<\/span> sau:<\/p>\n

\n
<\/div>
\n

\n<\/figcaption><\/figure>\n

V\u00ed d\u1ee5 2: Vay ng\u1eafn h\u1ea1n ng\u00e2n h\u00e0ng tr\u1ea3 n\u1ee3 ng\u01b0<\/span>\u1eddi b\u00e1n 1.000.000\u00a0<\/p>\n

Ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5:\u00a0<\/p>\n

– Nghi\u1ec7p v\u1ee5 n\u00e0y li\u00ean quan \u0111\u1ebfn hai \u0111\u1ed1i t\u01b0\u1ee3<\/span>ng l\u00e0 vay ng\u1eafn h\u1ea1n v\u00e0 ph\u1ea3i tr\u1ea3 ng\u01b0<\/span>\u1eddi b\u00e1n n\u00ean s\u1ebd \u0111\u01b0\u1ee3<\/span>c ghi ch\u00e9p v\u00e0o hai t\u00e0i kho\u1ea3n: vay ng\u1eafn h\u1ea1n v\u00e0 ph\u1ea3i tr\u1ea3 ng\u01b0<\/span>\u1eddi b\u00e1n.\u00a0<\/p>\n

– T\u00e0i kho\u1ea3n vay ng\u1eafn h\u1ea1n v\u00e0 ph\u1ea3i tr\u1ea3 cho ng\u01b0<\/span>\u1eddi b\u00e1n \u0111\u1ec1u thu\u1ed9c lo\u1ea1i t\u00e0i kho\u1ea3n ngu\u1ed3n v\u1ed1n n\u00ean c\u00f3 k\u1ebft c\u1ea5u t\u0103ng b\u00ean c\u00f3, gi\u1ea3m b\u00ean n\u1ee3.\u00a0<\/p>\n

– Vay ng\u1eafn h\u1ea1n ng\u00e2n h\u00e0ng l\u00e0m cho n\u1ee3 vay ng\u1eafn h\u1ea1n t\u0103ng n\u00ean ghi v\u00e0o b\u00ean c\u00f3 t\u00e0i kho\u1ea3n vay ng\u1eafn h\u1ea1n. Tr\u1ea3 n\u1ee3 ng\u01b0<\/span>\u1eddi b\u00e1n l\u00e0m cho ph\u1ea3i tr\u1ea3 ng\u01b0<\/span>\u1eddi b\u00e1n gi\u1ea3m, ghi v\u00e0o b\u00ean n\u1ee3 t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0<\/span>\u1eddi b\u00e1n.\u00a0<\/p>\n

Nh\u01b0<\/span> v\u1eady, nghi\u1ec7p v\u1ee5 tr\u00ean s\u1ebd \u0111\u01b0\u1ee3<\/span>c ghi ch\u00e9p v\u00e0o hai t\u00e0i kho\u1ea3n Vay ng\u1eafn h\u1ea1n v\u00e0 t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0<\/span>\u1eddi b\u00e1n nh\u01b0<\/span> sau:<\/p>\n

\n
<\/div>
\n

\n<\/figcaption><\/figure>\n

V\u00ed d\u1ee5 3: Mua nguy\u00ean v\u1eadt li\u1ec7u ch\u01b0<\/span>a tr\u1ea3 ti\u1ec1n ng\u01b0<\/span>\u1eddi b\u00e1n 400.000.\u00a0<\/p>\n

Ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5:\u00a0<\/p>\n

– Nghi\u1ec7p v\u1ee5 n\u00e0y li\u00ean quan \u0111\u1ebfn hai \u0111\u1ed1i t\u01b0\u1ee3<\/span>ng k\u1ebf to\u00e1n l\u00e0 Nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 Ph\u1ea3i tr\u1ea3 ng\u01b0<\/span>\u1eddi b\u00e1n n\u00ean \u0111\u01b0\u1ee3<\/span>c s\u1ebd ghi ch\u00e9p v\u00e0o hai t\u00e0i kho\u1ea3n: Nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 Ph\u1ea3i tr\u1ea3 ng\u01b0<\/span>\u1eddi b\u00e1n.\u00a0<\/p>\n

– T\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0<\/span>\u1eddi b\u00e1n thu\u1ed9c lo\u1ea1i t\u00e0i kho\u1ea3n ngu\u1ed3n v\u1ed1n n\u00ean c\u00f3 k\u1ebft c\u1ea5u t\u0103ng b\u00ean c\u00f3 gi\u1ea3m b\u00ean n\u1ee3. T\u00e0i kho\u1ea3n h\u00e0ng h\u00f3a thu\u1ed9c lo\u1ea1i t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n n\u00ean c\u00f3 k\u1ebft c\u1ea5u t\u0103ng b\u00ean n\u1ee3, gi\u1ea3m b\u00ean c\u00f3.\u00a0<\/p>\n

– Mua ch\u1ecbu l\u00e0m cho kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0<\/span>\u1eddi b\u00e1n t\u0103ng n\u00ean ghi b\u00ean c\u00f3 t\u00e0i kho\u1ea3n Ph\u1ea3i tr\u1ea3 ng\u01b0<\/span>\u1eddi b\u00e1n. Mua nguy\u00ean v\u1eadt li\u1ec7u v\u1ec1 nh\u1eadp kho l\u00e0m cho nguy\u00ean v\u1eadt li\u1ec7u t\u0103ng n\u00ean ghi b\u00ean n\u1ee3 t\u00e0i kho\u1ea3n Nguy\u00ean v\u1eadt li\u1ec7u.\u00a0<\/p>\n

Nh\u01b0<\/span> v\u1eady, nghi\u1ec7p v\u1ee5 tr\u00ean s\u1ebd \u0111\u01b0\u1ee3<\/span>c ghi ch\u00e9p v\u00e0o hai t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0<\/span>\u1eddi b\u00e1n v\u00e0 t\u00e0i kho\u1ea3n Nguy\u00ean v\u1eadt li\u1ec7u nh\u01b0<\/span> sau:<\/p>\n

\n
<\/div>
\n

\n<\/figcaption><\/figure>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, PGS.TS. Nguy\u1ec5n Kh\u1eafc H\u01b0ng, NXB Kinh t\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ghi s\u1ed5 k\u00e9p (ti\u1ebfng Anh: Double Entry) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p s\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan c\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung kinh t\u1ebf c\u1ee7a nghi\u1ec7p v\u1ee5.\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\/34236"}],"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=34236"}],"version-history":[{"count":4,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34236\/revisions"}],"predecessor-version":[{"id":67917,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34236\/revisions\/67917"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}