{"id":34539,"date":"2023-12-08T04:07:13","date_gmt":"2023-12-08T04:07:13","guid":{"rendered":"https:\/\/masterskills.org\/blog\/dinh-khoan-ke-toan-recording-transactions-la-gi.html"},"modified":"2023-12-23T20:57:31","modified_gmt":"2023-12-23T13:57:31","slug":"dinh-khoan-ke-toan-recording-transactions-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/dinh-khoan-ke-toan-recording-transactions-la-gi.html","title":{"rendered":"\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n (Recording transactions) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: swrmissouricpa.com<\/i><\/p>\n<\/div>\n<\/div>\n

\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n (Recording transactions)<\/h2>\n

\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Recording transactions<\/b>.<\/p>\n

\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/b> l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ec3 ghi ch\u00e9p m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/p>\n

C\u00f3 2 lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n<\/b><\/p>\n

– \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n: Ch\u1ec9 li\u00ean quan \u0111\u1ebfn 2 t\u00e0i kho\u1ea3n<\/p>\n

– \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p: Li\u00ean quan \u0111\u1ebfn 3 t\u00e0i kho\u1ea3n tr\u1edf l\u00ean<\/p>\n

C\u00e1c b\u01b0\u1edbc \u0111\u1ecbnh kho\u1ea3n<\/h3>\n

1. X\u00e1c \u0111\u1ecbnh nghi\u1ec7p v\u1ee5 ph\u00e1t sinh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n n\u00e0o (X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n li\u00ean quan)<\/p>\n

2. X\u00e1c \u0111\u1ecbnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng gi\u1ea3m c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng (X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n ghi N\u1ee3 v\u00e0 t\u00e0i kho\u1ea3n ghi C\u00f3)<\/p>\n

3. X\u00e1c \u0111\u1ecbnh qui m\u00f4 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng (X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ghi N\u1ee3 v\u00e0 ghi C\u00f3)<\/p>\n

Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/h3>\n

– M\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh ph\u1ea3i ghi \u00edt nh\u1ea5t v\u00e0o 2 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n li\u00ean quan. Ghi N\u1ee3 t\u00e0i kho\u1ea3n n\u00e0y th\u00ec ph\u1ea3i ghi C\u00f3 t\u00e0i kho\u1ea3n kia v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. S\u1ed1 ti\u1ec1n ghi b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 c\u1ee7a m\u1ed9t \u0111\u1ecbnh kho\u1ea3n ph\u1ea3i b\u1eb1ng nhau<\/p>\n

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K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/p>\n<\/div>\n<\/div>\n

– M\u1ed7i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ch\u1ec9 c\u00f3 2 xu h\u01b0\u1edbng v\u1eadn \u0111\u1ed9ng \u0111\u00f3 l\u00e0 t\u0103ng l\u00ean ho\u1eb7c gi\u1ea3m xu\u1ed1ng. Nh\u1eefng t\u00e0i kho\u1ea3n kh\u00e1c nhau th\u00ec s\u1ebd \u0111\u01b0\u1ee3c ghi ch\u00e9p theo nh\u1eefng c\u00e1ch th\u1ee9c kh\u00e1c nhau<\/p>\n

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Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n t\u00e0i k\u1ebf to\u00e1n<\/p>\n<\/div>\n<\/div>\n

V\u00ed d\u1ee5 minh h\u1ecda<\/h3>\n

V\u00ed d\u1ee5 1: \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n<\/b><\/p>\n

K\u1ebf to\u00e1n chi ti\u1ec1n m\u1eb7t t\u1ea1m \u1ee9ng cho anh A \u0111i c\u00f4ng t\u00e1c, s\u1ed1 ti\u1ec1n l\u00e0 10.000.000 \u0111\u1ed3ng<\/p>\n

1. X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/p>\n

\u2013 Ti\u1ec1n m\u1eb7t: TK 111<\/p>\n

\u2013 T\u1ea1m \u1ee9ng: TK 141<\/p>\n

2.\u00a0 X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n ghi N\u1ee3 v\u00e0 t\u00e0i kho\u1ea3n ghi C\u00f3<\/p>\n

Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng: Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/p>\n

TK 111 gi\u1ea3m => Ghi C\u00f3<\/p>\n

TK 141 t\u0103ng => Ghi N\u1ee3<\/p>\n

3. X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ghi N\u1ee3 v\u00e0 ghi C\u00f3<\/p>\n

Ghi N\u1ee3 t\u00e0i kho\u1ea3n 141 s\u1ed1 ti\u1ec1n 10.000.000 \u0111\u1ed3ng<\/p>\n

Ghi C\u00f3 t\u00e0i kho\u1ea3n 111 s\u1ed1 ti\u1ec1n 10.000.000 \u0111\u1ed3ng<\/p>\n

=> Ch\u00fang ta c\u00f3 \u0111\u1ecbnh kho\u1ea3n:<\/p>\n

N\u1ee3 TK 141: 10.000.000<\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 111: 10.000.000<\/p>\n

V\u00ed d\u1ee5 2: \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/b><\/p>\n

C\u00f4ng ty ABC mua h\u00e0ng h\u00f3a nh\u1eadp kho ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n, t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e0 110.000.000 \u0111\u1ed3ng (\u0111\u00e3 bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10%)<\/p>\n

1. X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/p>\n

\u2013 H\u00e0ng h\u00f3a: TK 156<\/p>\n

\u2013 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o: TK 1331<\/p>\n

\u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n: TK 331<\/p>\n

2.\u00a0 X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n ghi N\u1ee3 v\u00e0 t\u00e0i kho\u1ea3n ghi C\u00f3<\/p>\n

Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng: Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/p>\n

TK 156 t\u0103ng => Ghi N\u1ee3<\/p>\n

TK 1331 t\u0103ng => Ghi N\u1ee3<\/p>\n

TK 331 t\u0103ng => Ghi C\u00f3<\/p>\n

\u00a03. X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ghi N\u1ee3 v\u00e0 ghi C\u00f3<\/p>\n

Ghi N\u1ee3 t\u00e0i kho\u1ea3n 156 s\u1ed1 ti\u1ec1n 100.000.000 \u0111\u1ed3ng<\/p>\n

Ghi N\u1ee3 t\u00e0i kho\u1ea3n 1331 s\u1ed1 ti\u1ec1n 10.000.000 \u0111\u1ed3ng<\/p>\n

Ghi C\u00f3 t\u00e0i kho\u1ea3n 331 s\u1ed1 ti\u1ec1n 110.000.000 \u0111\u1ed3ng <\/p>\n

=> Ch\u00fang ta c\u00f3 \u0111\u1ecbnh kho\u1ea3n:<\/p>\n

N\u1ee3 TK 1561: 100.000.000<\/p>\n

N\u1ee3 TK 1331: 10.000.000<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 331: 110.000.000<\/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

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\n \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n (ti\u1ebfng Anh: Recording transactions) l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ec3 ghi ch\u00e9p m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.\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\/34539"}],"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=34539"}],"version-history":[{"count":3,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34539\/revisions"}],"predecessor-version":[{"id":68079,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34539\/revisions\/68079"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}