{"id":34522,"date":"2023-12-08T04:06:26","date_gmt":"2023-12-08T04:06:26","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hinh-thuc-ke-toan-nhat-ki-chung-general-journal-la-gi.html"},"modified":"2023-12-23T20:57:22","modified_gmt":"2023-12-23T13:57:22","slug":"hinh-thuc-ke-toan-nhat-ki-chung-general-journal-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hinh-thuc-ke-toan-nhat-ki-chung-general-journal-la-gi.html","title":{"rendered":"H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00ed chung (General Journal) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: onesourcesoftware.com<\/i><\/p>\n<\/div>\n<\/div>\n

H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00ed chung (General Journal)<\/font><\/h2>\n

H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00ed chung<\/b> trong ti\u1ebfng Anh l\u00e0 General Journal<\/b>.<\/p>\n

H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00ed chung<\/b> l\u00e0 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n m\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed5 Nh\u1eadt k\u00ed (tr\u1ecdng t\u00e2m l\u00e0 s\u1ed5 Nh\u1eadt k\u00ed chung) theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh v\u00e0 theo n\u1ed9i dung kinh t\u1ebf c\u1ee7a nghi\u1ec7p v\u1ee5 \u0111\u00f3.<\/p>\n

K\u1ebf to\u00e1n l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c s\u1ed5 Nh\u1eadt k\u00ed \u0111\u1ec3 ghi S\u1ed5 C\u00e1i theo t\u1eebng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/p>\n

C\u00e1c lo\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n s\u1eed d\u1ee5ng<\/font><\/h3>\n

S\u1ed5 Nh\u1eadt k\u00ed<\/b><\/p>\n

S\u1ed5 Nh\u1eadt k\u00ed d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong t\u1eebng k\u00ec k\u1ebf to\u00e1n v\u00e0 trong m\u1ed9t ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0 quan h\u1ec7 \u0111\u1ed1i \u1ee9ng v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a nghi\u1ec7p v\u1ee5 \u0111\u00f3<\/p>\n

C\u00e1c lo\u1ea1i s\u1ed5 Nh\u1eadt k\u00ed<\/b><\/p>\n

Th\u00f4ng th\u01b0\u1eddng, c\u00e1c nghi\u1ec7p v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed5 Nh\u1eadt k\u00ed chung.<\/p>\n

V\u1edbi c\u00e1c m\u1ee5c \u0111\u00edch ri\u00eang theo y\u00eau c\u1ea7u qu\u1ea3n l\u00ed, k\u1ebf to\u00e1n s\u1ebd thi\u1ebft k\u1ebf c\u00e1c s\u1ed5 Nh\u1eadt k\u00ed \u0111\u1eb7c bi\u1ec7t:<\/p>\n

1. Nh\u1eadt k\u00ed mua h\u00e0ng: Ghi ch\u00e9p vi\u1ec7c mua h\u00e0ng ch\u1ecbu c\u1ee7a s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 b\u00e1n<\/p>\n

2. Nh\u1eadt k\u00ed h\u00e0ng mua tr\u1ea3 l\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng mua: ghi ch\u00e9p vi\u1ec7c mua h\u00e0ng \u0111\u1ec3 b\u00e1n nh\u01b0ng tr\u1ea3 l\u1ea1i cho nh\u00e0 cung c\u1ea5p ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng mua\u00a0do ch\u1ea5t l\u01b0\u1ee3ng k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t hay kh\u00f4ng \u0111\u00fang qui c\u00e1ch theo qui \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/p>\n

3. Nh\u1eadt k\u00ed b\u00e1n h\u00e0ng: Ghi ch\u00e9p vi\u1ec7c b\u00e1n ch\u1ecbu c\u00e1c s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a<\/p>\n

4. Nh\u1eadt k\u00ed h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n: Ghi ch\u00e9p h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\u00a0do ch\u1ea5t l\u01b0\u1ee3ng k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t hay kh\u00f4ng \u0111\u00fang qui c\u00e1ch theo qui \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/p>\n

5. Nh\u1eadt k\u00ed thu ti\u1ec1n: Ghi ch\u00e9p t\u1ea5t c\u1ea3 c\u00e1c h\u1ee3p \u0111\u1ed3ng thu ti\u1ec1n<\/p>\n

6. Nh\u1eadt k\u00ed chi ti\u1ec1n: Ghi ch\u00e9p t\u1ea5t c\u1ea3 c\u00e1c h\u1ee3p \u0111\u1ed3ng chi ti\u1ec1n<\/p>\n

S\u1ed5 C\u00e1i<\/b><\/p>\n

S\u1ed5 C\u00e1i\u00a0d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong t\u1eebng k\u00ec k\u1ebf to\u00e1n v\u00e0 trong m\u1ed9t ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n theo t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/p>\n

S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft<\/b><\/p>\n

S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft\u00a0d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i theo d\u00f5i chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00ed<\/p>\n

M\u1ed1i quan h\u1ec7 gi\u1eefa s\u1ed5 Nh\u1eadt k\u00ed v\u00e0 s\u1ed5 C\u00e1i<\/font><\/h3>\n

Sau khi \u0111\u00e3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0o s\u1ed5 Nh\u1eadt k\u00ed chung, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh chuy\u1ec3n s\u1ed1 li\u1ec7u t\u1eeb s\u1ed5 Nh\u1eadt k\u00ed chung sang s\u1ed5 C\u00e1i. Qu\u00e1 tr\u00ecnh v\u00e0o s\u1ed5 c\u00e1i \u0111\u01b0\u1ee3c di\u1ec5n ra theo 4 b\u01b0\u1edbc:<\/p>\n

1. T\u00ecm trong s\u1ed5 c\u00e1i c\u00e1 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ghi N\u1ee3 trong Nh\u1eadt k\u00ed chung<\/p>\n

2. Ghi ch\u00e9p ng\u00e0y th\u00e1ng ph\u00f9 h\u1ee3p v\u1edbi Nh\u1eadt k\u00ed chung v\u00e0o c\u1ed9t ng\u00e0y th\u00e1ng<\/p>\n

3. Ghi ch\u00e9p \u0111\u1ed1i chi\u1ebfu chuy\u1ec3n s\u1ed5<\/p>\n

– Tr\u00ean c\u1ed9t tham chi\u1ebfu c\u1ee7a s\u1ed5 Nh\u1eadt k\u00ed chung: Ghi s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n v\u1eeba \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed5 \u0111\u1ec3 ti\u1ebfp t\u1ee5c c\u00f4ng vi\u1ec7c chuy\u1ec3n s\u1ed1 n\u1ebfu b\u1ecb gi\u00e1n \u0111o\u1ea1n \u0111\u1ed9t ng\u1ed9t<\/p>\n

– Tr\u00ean c\u1ed9t tham chi\u1ebfu c\u1ee7a s\u1ed5 C\u00e1i: Ghi s\u1ed1 trang nh\u1eadt k\u00ed \u0111\u00e3 ghi ch\u00e9p nghi\u1ec7p v\u1ee5 \u0111\u1ec3 d\u1ec5 d\u00e0ng tham kh\u1ea3o khi c\u1ea7n thi\u1ebft, v\u00ec tr\u00ean s\u1ed5 c\u00e1i kh\u00f4ng c\u00f3 di\u1ec5n gi\u1ea3i chi ti\u1ebft\u00a0 cho c\u00e1c s\u1ed1 li\u1ec7u n\u00e0y<\/p>\n

4. Th\u1ef1c hi\u1ec7n t\u1ea5t c\u1ea3 c\u00e1c b\u01b0\u1edbc tr\u00ean v\u1edbi t\u00e0i kho\u1ea3n ghi C\u00f3<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o:\u00a0K\u1ebf to\u00e1n M\u1ef9 – \u0110\u1ed1i chi\u1ebfu k\u1ebf to\u00e1n Vi\u1ec7t Nam, TS. Phan \u0110\u1ee9c D\u0169ng<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00ed chung (ti\u1ebfng Anh: General Journal) l\u00e0 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n m\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed5 Nh\u1eadt k\u00ed theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh v\u00e0 theo n\u1ed9i dung kinh t\u1ebf c\u1ee7a nghi\u1ec7p v\u1ee5 \u0111\u00f3.\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\/34522"}],"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=34522"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34522\/revisions"}],"predecessor-version":[{"id":68067,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34522\/revisions\/68067"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}