{"id":34557,"date":"2023-12-08T04:08:09","date_gmt":"2023-12-08T04:08:09","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ghi-don-trong-ke-toan-la-gi-cac-truong-hop-ap-dung-ghi-don.html"},"modified":"2023-12-23T20:57:33","modified_gmt":"2023-12-23T13:57:33","slug":"ghi-don-trong-ke-toan-la-gi-cac-truong-hop-ap-dung-ghi-don","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ghi-don-trong-ke-toan-la-gi-cac-truong-hop-ap-dung-ghi-don.html","title":{"rendered":"Ghi \u0111\u01a1n trong k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ghi \u0111\u01a1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Ghi \u0111\u01a1n<\/font><\/h2>\n

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

Ghi \u0111\u01a1n<\/b>\u00a0trong k\u1ebf to\u00e1n l\u00e0 c\u00e1ch ghi m\u00e0 m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh ch\u1ec9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o m\u1ed9t t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t, \u0111\u1ed9c l\u1eadp, kh\u00f4ng t\u00ednh \u0111\u1ebfn m\u1ed1i quan h\u1ec7 v\u1edbi t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kh\u00e1c (ch\u1ec9 ghi v\u00e0o m\u1ed9t b\u00ean N\u1ee3 ho\u1eb7c b\u00ean C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n).<\/p>\n

\u00dd ngh\u0129a c\u1ee7a ghi \u0111\u01a1n<\/font><\/h3>\n

– Ghi \u0111\u01a1n<\/b> tr\u00ean t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t, tuy nhi\u00ean c\u00e1ch ghi n\u00e0y kh\u00f4ng ch\u1ec9 ra \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n do nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn.<\/p>\n

– V\u00ec v\u1eady th\u1ef1c hi\u1ec7n ghi \u0111\u01a1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u1ecf s\u00f3t nhi\u1ec1u th\u00f4ng tin quan tr\u1ecdng, kh\u00f3 kh\u0103n cho vi\u1ec7c qu\u1ea3n l\u00ed v\u00e0 \u0111i\u1ec1u h\u00e0nh \u0111\u01a1n v\u1ecb.<\/p>\n

– Vi\u1ec7c ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ph\u00e1t hi\u1ec7n nh\u1eefng l\u1ed7i sai s\u00f3t trong ghi ch\u00e9p c\u1ee7a k\u1ebf to\u00e1n c\u0169ng b\u1ecb h\u1ea1n ch\u1ebf.<\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ghi \u0111\u01a1n<\/font><\/h3>\n

Ghi \u0111\u01a1n<\/b> xu\u1ea5t hi\u1ec7n t\u1eeb th\u1eddi k\u00ec chi\u1ebfm h\u1eefu n\u00f4 l\u1ec7, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c trang tr\u1ea1i c\u1ee7a ch\u1ee7 n\u00f4 l\u1ec7, trong c\u00e1c nh\u00e0 th\u1edd, c\u00e1c ph\u00f2ng \u0111\u1ed5i ti\u1ec1n… Ng\u00e0y nay, ghi \u0111\u01a1n<\/i> c\u0169ng v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

– Ghi ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n chi ti\u1ebft<\/p>\n

– Ghi ph\u1ea3n \u00e1nh\u00a0nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng<\/p>\n

– M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 qui m\u00f4 r\u1ea5t nh\u1ecf, ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n tri\u1ec3n khai t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nh\u01b0 c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3, h\u1ee3p t\u00e1c x\u00e3… n\u00ean y\u00eau c\u1ea7u qu\u1ea3n l\u00ed ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n ghi \u0111\u01a1n v\u00e0o t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/p>\n

– Nh\u1eefng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n n\u00e0y th\u1ef1c hi\u1ec7n m\u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo d\u00f5i cho m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu nh\u01b0 ti\u1ec1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc…\u00a0<\/p>\n

Th\u00f4ng th\u01b0\u1eddng c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, tuy nhi\u00ean v\u1edbi d\u1eef li\u1ec7u c\u1ee7a c\u00e1ch ghi \u0111\u01a1n k\u1ebft h\u1ee3p m\u1ed9t s\u1ed1 th\u00f4ng tin b\u1ed5 sung v\u1eabn c\u00f3 th\u1ec3 l\u1eadp \u0111\u01b0\u1ee3c B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/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 \u0111\u01a1n trong k\u1ebf to\u00e1n l\u00e0 c\u00e1ch ghi m\u00e0 m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh ch\u1ec9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o m\u1ed9t t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t, \u0111\u1ed9c l\u1eadp, kh\u00f4ng t\u00ednh \u0111\u1ebfn m\u1ed1i quan h\u1ec7 v\u1edbi t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kh\u00e1c (ch\u1ec9 ghi v\u00e0o m\u1ed9t b\u00ean N\u1ee3 ho\u1eb7c b\u00ean C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 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\/34557"}],"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=34557"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34557\/revisions"}],"predecessor-version":[{"id":68090,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34557\/revisions\/68090"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}