{"id":34309,"date":"2023-12-08T03:56:40","date_gmt":"2023-12-08T03:56:40","guid":{"rendered":"https:\/\/masterskills.org\/blog\/he-thong-tai-khoan-ke-toan-la-gi-cac-loai-tai-khoan.html"},"modified":"2023-12-23T20:56:23","modified_gmt":"2023-12-23T13:56:23","slug":"he-thong-tai-khoan-ke-toan-la-gi-cac-loai-tai-khoan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/he-thong-tai-khoan-ke-toan-la-gi-cac-loai-tai-khoan.html","title":{"rendered":"H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: eduadvisor)<\/p>\n<\/figcaption><\/figure>\n

H\u1eb9\u0302 th\u00f4\u0301ng ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n<\/font><\/h2>\n

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

H\u1eb9\u0302 th\u00f4\u0301ng ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n<\/b> t\u1ea1m d\u1ecbch sang\u00a0ti\u1ebfng Anh l\u00e0 Account system.<\/b><\/p>\n

H\u1eb9\u0302 th\u00f4\u0301ng ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n<\/b> la\u0300 m\u1ecd\u0302t t\u1ea1\u0302p h\u01a1\u0323p ca\u0301c ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n \u0111\u01b0<\/span>\u01a1\u0323c s\u01b0\u0309 du\u0323ng \u0111\u00ea\u0309 ghi che\u0301p, pha\u0309n a\u0301nh ti\u0300nh tra\u0323ng va\u0300 s\u01b0\u0323 bi\u00ea\u0301n \u0111\u1ecd\u0302ng cu\u0309a \u0111\u00f4\u0301i t\u01b0<\/span>\u01a1\u0323ng ha\u0323ch toa\u0301n k\u00ea\u0301 toa\u0301n.<\/p>\n

H\u1eb9\u0302 th\u00f4\u0301ng ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n hi\u1eb9\u0302n ha\u0300nh a\u0301p du\u0323ng th\u00f4\u0301ng nh\u00e2\u0301t cho ca\u0301c doanh nghi\u1eb9\u0302p \u01a1\u0309 Vi\u1eb9\u0302t Nam \u0111\u01b0<\/span>\u01a1\u0323c ki\u0301 hi\u1eb9\u0302u b\u0103\u0300ng ca\u0301c ch\u01b0\u0303 s\u00f4\u0301. M\u00f4\u0303i ch\u01b0\u0303 s\u00f4\u0301 trong ki\u0301 hi\u1eb9\u0302u ta\u0300i khoa\u0309n th\u00ea\u0309 hi\u1eb9\u0302n y\u0301 nghi\u0303a sau:<\/p>\n

– S\u00f4\u0301 \u0111\u00e2\u0300u tie\u0302n chi\u0309 loa\u0323i ta\u0300i khoa\u0309n.<\/p>\n

– Hai s\u00f4\u0301 \u0111\u00e2\u0300u tie\u0302n th\u00ea\u0309 hi\u1eb9\u0302n nho\u0301m ta\u0300i khoa\u0309n. Vi\u0301 du\u0323: ta\u0300i khoa\u0309n co\u0301 hai s\u00f4\u0301 \u0111\u00e2\u0300u la\u0300 15 (TK 15x) chi\u0309 ta\u0300i khoa\u0309n thu\u1ecd\u0302c nho\u0301m TK “Ha\u0300ng t\u00f4\u0300n kho”.<\/p>\n

– S\u00f4\u0301 th\u01b0\u0301 ba chi\u0309 ta\u0300i khoa\u0309n c\u00e2\u0301p 1 thu\u1ecd\u0302c nho\u0301m \u0111\u01b0<\/span>\u01a1\u0323c pha\u0309n a\u0301nh. Vi\u0301 du\u0323: TK 152 “Nguye\u0302n li\u1eb9\u0302u, v\u1ea1\u0302t li\u1eb9\u0302u”.<\/p>\n

– S\u00f4\u0301 th\u01b0\u0301 4 (n\u00ea\u0301u co\u0301) chi\u0309 ta\u0300i khoa\u0309n c\u00e2\u0301p 2 thu\u1ecd\u0302c ta\u0300i khoa\u0309n \u0111\u01b0<\/span>\u01a1\u0323c pha\u0309n a\u0301nh b\u0103\u0300ng 3 s\u00f4\u0301 \u0111\u00e2\u0300u. Vi\u0301 du\u0323: TK 1521 “V\u1ea1\u0302t li\u1eb9\u0302u chi\u0301nh”.<\/p>\n

C\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n<\/font><\/h3>\n

H\u1eb9\u0302 th\u00f4\u0301ng ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n th\u00f4\u0301ng nh\u00e2\u0301t hi\u1eb9\u0302n ha\u0300nh \u0111\u01b0<\/span>\u01a1\u0323c pha\u0302n tha\u0300nh ca\u0301c loa\u0323i sau:<\/p>\n

Loa\u0323i 1 – Ta\u0300i sa\u0309n l\u01b0<\/span>u \u0111\u1ecd\u0302ng<\/b><\/p>\n

– Nho\u0301m 1 – Ti\u00ea\u0300n<\/p>\n

– Nho\u0301m 2 – Ta\u0300i sa\u0309n ta\u0300i chi\u0301nh va\u0300 \u0111\u00e2\u0300u t\u01b0<\/span> ng\u0103\u0301n ha\u0323n<\/p>\n

– Nho\u0301m 3 – Ta\u0300i sa\u0309n trong thanh toa\u0301n<\/p>\n

– Nho\u0301m 4 – Ca\u0301c khoa\u0309n ta\u0323m \u01b0\u0301ng, chi phi\u0301 tra\u0309 tr\u01b0<\/span>\u01a1\u0301c<\/p>\n

– Nho\u0301m 5 – Ha\u0300ng t\u00f4\u0300n kho<\/p>\n

– Nho\u0301m 6 – Chi s\u01b0\u0323 nghi\u1eb9\u0302p<\/p>\n

Loa\u0323i 2 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> va\u0300 \u0111\u00e2\u0300u t\u01b0<\/span> da\u0300i ha\u0323n<\/b><\/p>\n

– Nho\u0301m 1 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/p>\n

– Nho\u0301m 2 – Ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0<\/span> da\u0300i ha\u0323n<\/p>\n

Loa\u0323i 3 – N\u01a1\u0323 pha\u0309i tra\u0309<\/b><\/p>\n

Loa\u0323i 4 – Ngu\u00f4\u0300n v\u00f4\u0301n chu\u0309 s\u01a1\u0309 h\u01b0\u0303u<\/b><\/p>\n

Loa\u0323i 5 – Doanh thu<\/b><\/p>\n

Loa\u0323i 6 – Chi phi\u0301 sa\u0309n xu\u00e2\u0301t, kinh doanh<\/b><\/p>\n

Loa\u0323i 7 – Thu nh\u1ea1\u0302p hoa\u0323t \u0111\u1ecd\u0302ng kha\u0301c<\/b><\/p>\n

Loa\u0323i 8 – Chi phi\u0301 hoa\u0323t \u0111\u1ecd\u0302ng kha\u0301c<\/b><\/p>\n

Loa\u0323i 9 – Xa\u0301c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 kinh doanh<\/b><\/p>\n

Loa\u0323i 0 – Ca\u0301c ta\u0300i khoa\u0309n ngoa\u0300i ba\u0309ng<\/b><\/p>\n

C\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n<\/font><\/h3>\n

Tre\u0302n co\u031b s\u01a1\u0309 h\u1eb9\u0302 th\u00f4\u0301ng ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n th\u00f4\u0301ng nh\u00e2\u0301t a\u0301p du\u0323ng cho ca\u0301c doanh nghi\u1eb9\u0302p v\u01b0\u0300a va\u0300 nho\u0309 theo Quy\u00ea\u0301t \u0111i\u0323nh s\u00f4\u0301 48\/2006\/Q\u0110-BTC nga\u0300y 14 tha\u0301ng 9 na\u0306m 2006, k\u00ea\u0301 toa\u0301n l\u01b0\u0323a cho\u0323n ca\u0301c ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n phu\u0300 h\u01a1\u0323p \u0111\u00ea\u0309 pha\u0309n a\u0301nh ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng kinh t\u00ea\u0301 cu\u0309a \u0111o\u031bn vi\u0323 mi\u0300nh.\u00a0<\/p>\n

Vi\u1eb9\u0302c l\u01b0\u0323a cho\u0323n ca\u0301c TK d\u01b0\u0323a va\u0300o ca\u0301c ca\u0306n c\u01b0\u0301 sau:<\/p>\n

– Ca\u0306n c\u01b0\u0301 va\u0300o k\u00ea\u0301t c\u00e2\u0301u ta\u0300i sa\u0309n, ngu\u00f4\u0300n v\u00f4\u0301n va\u0300 qua\u0301 tri\u0300nh kinh doanh cu\u0309a doanh nghi\u1eb9\u0302p<\/p>\n

– Ca\u0306n c\u01b0\u0301 va\u0300o ye\u0302u c\u00e2\u0300u qua\u0309n li\u0301 va\u0300 nhu c\u00e2\u0300u tho\u0302ng tin cho qua\u0309n li\u0301<\/p>\n

– Ca\u0306n c\u01b0\u0301 va\u0300o k\u00ea\u0301t c\u00e2\u0301u va\u0300 n\u1ecd\u0302i dung ghi che\u0301p cu\u0309a ca\u0301c ta\u0300i khoa\u0309n trong h\u1eb9\u0302 th\u00f4\u0301ng ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n do B\u1ecd\u0302 Ta\u0300i chi\u0301nh ban ha\u0300nh a\u0301p du\u0323ng cho ca\u0301c doanh nghi\u1eb9\u0302p v\u01b0\u0300a va\u0300 nho\u0309 (th\u01b0\u0323c ch\u00e2\u0301t la\u0300 cho ca\u0301c doanh nghi\u1eb9\u0302p ngoa\u0300i qu\u00f4\u0301c doanh).<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nh\u1eefng v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n trong doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, TS. Vu\u0303 \u0110i\u0300nh Hi\u00ea\u0309n, C\u1ee5c Ph\u00e1t tri\u1ec3n Doanh nghi\u1ec7p, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, 2012)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi ch\u00e9p, ph\u1ea3n \u00e1nh t\u00ecnh tr\u1ea1ng v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n 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\/34309"}],"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=34309"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34309\/revisions"}],"predecessor-version":[{"id":67957,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34309\/revisions\/67957"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}