{"id":34554,"date":"2023-12-08T04:07:59","date_gmt":"2023-12-08T04:07:59","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ghi-kep-trong-ke-toan-la-gi-yeu-cau-trong-qua-trinh-ghi-kep.html"},"modified":"2023-12-23T20:57:33","modified_gmt":"2023-12-23T13:57:33","slug":"ghi-kep-trong-ke-toan-la-gi-yeu-cau-trong-qua-trinh-ghi-kep","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ghi-kep-trong-ke-toan-la-gi-yeu-cau-trong-qua-trinh-ghi-kep.html","title":{"rendered":"Ghi k\u00e9p trong k\u1ebf to\u00e1n l\u00e0 g\u00ec? Y\u00eau c\u1ea7u trong qu\u00e1 tr\u00ecnh ghi k\u00e9p"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

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

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Ghi k\u00e9p<\/b> l\u00e0 c\u00e1ch ghi m\u00e0 m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng th\u1eddi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 li\u00ean quan theo \u0111\u00fang n\u1ed9i dung kinh t\u1ebf c\u1ee7a nghi\u1ec7p v\u1ee5 v\u00e0 theo \u0111\u00fang m\u1ed1i quan h\u1ec7 kh\u00e1ch quan gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n m\u00e0 nghi\u1ec7p v\u1ee5 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn.<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n (Accounting Object)<\/b>\u00a0l\u00e0 c\u00e1c kh\u00e1ch th\u1ec3 qu\u1ea3n l\u00ed kinh t\u1ebf thu\u1ed9c ph\u1ea1m vi cung c\u1ea5p th\u00f4ng tin c\u1ee7a k\u1ebf to\u00e1n.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/i>\u00a0\u1edf m\u1ecdi lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb \u0111\u1ec1u c\u00f3 chung b\u1ea3n ch\u1ea5t tr\u00ean ph\u01b0\u01a1ng di\u1ec7n ti\u1ec1n t\u1ec7 v\u00e0 c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 h\u00ecnh th\u00e0nh n\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng chung c\u1ee7a k\u1ebf to\u00e1n, bao g\u1ed3m:<\/p>\n

+ T\u00e0i s\u1ea3n v\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n; ho\u1eb7c:<\/p>\n

+ T\u00e0i s\u1ea3n v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf – t\u00e0i ch\u00ednh; ho\u1eb7c:<\/p>\n

+ T\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, thu nh\u1eadp, chi ph\u00ed, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

Y\u00eau c\u1ea7u trong qu\u00e1 tr\u00ecnh ghi k\u00e9p<\/font><\/span><\/h3>\n

– Khi th\u1ef1c hi\u1ec7n ghi k\u00e9p<\/b>, v\u1edbi m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh bao gi\u1edd k\u1ebf to\u00e1n c\u0169ng ph\u1ea3i ghi \u0111\u1ed3ng th\u1eddi v\u00e0o \u00edt nh\u1ea5t hai t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 li\u00ean quan.<\/p>\n

– Ghi N\u1ee3 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0y \u0111\u1ed3ng th\u1eddi ghi c\u00f3 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kh\u00e1c li\u00ean quan, v\u1edbi s\u1ed1 ti\u1ec1n ghi v\u00e0o b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n lu\u00f4n lu\u00f4n b\u1eb1ng s\u1ed1 ti\u1ec1n ghi v\u00e0o b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/p>\n

– Ghi k\u00e9p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 do k\u1ebf to\u00e1n ghi ch\u00e9p t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb trong m\u1ed1i li\u00ean h\u1ec7 v\u1edbi ngu\u1ed3n h\u00ecnh th\u00e0nh c\u1ee7a n\u00f3 th\u00f4ng qua ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n:<\/p>\n

T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

M\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh bao gi\u1edd c\u0169ng t\u00e1c \u0111\u1ed9ng \u00edt nh\u1ea5t hai \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 c\u1ee7a ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n ph\u1ea3i ghi v\u00e0o \u00edt nh\u1ea5t hai t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/p>\n

S\u1ef1 t\u00e1c \u0111\u1ed9ng k\u00e9p \u0111\u1ebfn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh, v\u00e0 do t\u00ednh ch\u1ea5t v\u1eadn \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u00f9ng v\u1edbi qui \u01b0\u1edbc ghi ch\u00e9p tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 l\u00e0 m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh khi th\u1ef1c hi\u1ec7n ghi k\u00e9p k\u1ebf to\u00e1n “ghi N\u1ee3 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0y \u0111\u1ed3ng th\u1eddi ghi C\u00f3 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kh\u00e1c” v\u1edbi s\u1ed1 ti\u1ec1n hai b\u00ean N\u1ee3 v\u00e0 C\u00f3 lu\u00f4n lu\u00f4n b\u1eb1ng nhau.<\/p>\n

D\u1ef1a v\u00e0o t\u00ednh c\u00e2n \u0111\u1ed1i n\u00e0y, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ki\u1ec3m tra \u0111\u01b0\u1ee3c t\u00ednh ch\u00ednh x\u00e1c c\u00e1c s\u1ed1 li\u1ec7u nghi\u1ec7p v\u1ee5 \u0111\u00e3 ghi ch\u00e9p tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ghi k\u00e9p l\u00e0 c\u00e1ch ghi m\u00e0 m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng th\u1eddi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 li\u00ean quan theo \u0111\u00fang n\u1ed9i dung kinh t\u1ebf c\u1ee7a nghi\u1ec7p v\u1ee5 v\u00e0 theo \u0111\u00fang m\u1ed1i quan h\u1ec7 kh\u00e1ch quan gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng 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\/34554"}],"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=34554"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34554\/revisions"}],"predecessor-version":[{"id":68088,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34554\/revisions\/68088"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}