{"id":34603,"date":"2023-12-08T04:10:24","date_gmt":"2023-12-08T04:10:24","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tai-khoan-ke-toan-account-la-gi-phan-loai-tai-khoan-ke-toan.html"},"modified":"2023-12-23T20:57:46","modified_gmt":"2023-12-23T13:57:46","slug":"tai-khoan-ke-toan-account-la-gi-phan-loai-tai-khoan-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tai-khoan-ke-toan-account-la-gi-phan-loai-tai-khoan-ke-toan.html","title":{"rendered":"T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n (Account) l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n (Account)<\/font><\/h2>\n

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

T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Account<\/b>. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/i> l\u00e0 h\u00ecnh th\u1ee9c bi\u1ec3u hi\u1ec7n c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c, c\u00f3 h\u1ec7 th\u1ed1ng s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a t\u1eebng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n\u00a0c\u1ee5 th\u1ec3.<\/p>\n

\u0110\u1eb7c tr\u01b0ng<\/font><\/h3>\n

– M\u1ed7i m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t \u0111\u01b0\u1ee3c m\u1edf m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/b> \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh hi\u1ec7n c\u00f3 v\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a n\u00f3.\u00a0<\/p>\n

– \u0110\u1ec3 m\u1edf t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/b> c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

– T\u00ean g\u1ecdi v\u00e0 n\u1ed9i dung c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/i> ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung kinh t\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n m\u00e0 n\u00f3 ph\u1ea3n \u00e1nh.<\/p>\n

– C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n m\u1ee5c t\u00e0i ch\u00ednh (\u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3) thu\u1ed9c c\u00e1c y\u1ebfu t\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f3 th\u1ec3 minh h\u1ecda vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/i> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

\n\n\n\n\n\n\n\n\n
\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 (kho\u1ea3n m\u1ee5c t\u00e0i ch\u00ednh)<\/th>\nT\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh<\/th>\n<\/tr>\n<\/thead>\n
– Ti\u1ec1n m\u1eb7t<\/td>\n– T\u00e0i kho\u1ea3n ti\u1ec1n m\u0103t (TK 111)<\/td>\n<\/tr>\n
– Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/td>\n– T\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (TK 112)<\/td>\n<\/tr>\n
– L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/td>\n– T\u00e0i kho\u1ea3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i (TK 421)<\/td>\n<\/tr>\n
…<\/td>\n…<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Ngo\u00e0i ra, t\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 y\u00eau c\u1ea7u qu\u1ea3n l\u00ed chi ti\u1ebft c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n m\u00e0 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf nhi\u1ec1u c\u1ea5p.<\/p>\n

V\u00ed d\u1ee5: T\u00e0i kho\u1ea3n nguy\u00ean v\u1eadt li\u1ec7u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p hai nh\u01b0: t\u00e0i kho\u1ea3n nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh, t\u00e0i kho\u1ea3n nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5, t\u00e0i kho\u1ea3n nhi\u00ean li\u1ec7u…<\/p>\n

Ph\u00e2n lo\u1ea1i<\/font><\/h3>\n

* Ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo n\u1ed9i dung kinh t\u1ebf<\/b><\/p>\n

– T\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n: bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u00f3 n\u1ed9i dung kinh t\u1ebf thu\u1ed9c t\u00e0i s\u1ea3n.<\/p>\n

– T\u00e0i kho\u1ea3n ngu\u1ed3n v\u1ed1n:\u00a0bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u00f3 n\u1ed9i dung kinh t\u1ebf thu\u1ed9c n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

– T\u00e0i kho\u1ea3n qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng:\u00a0bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u00f3 n\u1ed9i dung kinh t\u1ebf thu\u1ed9c qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

* Ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo m\u1ed1i quan h\u1ec7 gi\u1eefa t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/p>\n

– T\u00e0i kho\u1ea3n cung c\u1ea5p s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u00a0bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh c\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf – t\u00e0i ch\u00ednh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

Lo\u1ea1i t\u00e0i kho\u1ea3n n\u00e0y bao g\u1ed3m c\u1ea3 nh\u1eefng t\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.\u00a0<\/p>\n

Nh\u1eefng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0y c\u00f3 s\u1ed1 d\u01b0, do v\u1eady ch\u00fang c\u00f2n c\u00f3 t\u00ean g\u1ecdi l\u00e0 “T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n th\u1ef1c”.<\/p>\n

– T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n cung c\u1ea5p s\u1ed1 li\u1ec7u l\u1eadp B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 thu nh\u1eadp, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

Nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u00ec, s\u1ed1 ph\u00e1t sinh trong k\u00ec \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n, ph\u00e2n b\u1ed5 h\u1ebft cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n kh\u00e1c trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. Do v\u1eady, nh\u1eefng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0y c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1m th\u1eddi.<\/p>\n

* Ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo m\u1ee9c \u0111\u1ed9 ph\u1ea3n \u00e1nh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n<\/b><\/p>\n

– T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n \u1edf d\u1ea1ng t\u1ed5ng qu\u00e1t, cung c\u1ea5p c\u00e1c s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

T\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p c\u00f2n g\u1ecdi l\u00e0 t\u00e0i kho\u1ea3n c\u1ea5p m\u1ed9t. V\u00ed d\u1ee5: T\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t, t\u00e0i kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng…<\/p>\n

– T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n chi ti\u1ebft bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch chi ti\u1ebft h\u01a1n nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00ed \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n.<\/p>\n

T\u00e0i kho\u1ea3n chi ti\u1ebft g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p hai, ba, b\u1ed1n v\u00e0 s\u1ed5 chi ti\u1ebft. V\u00ed d\u1ee5: T\u00e0i kho\u1ea3n c\u1ea5p hai thu\u1ed9c t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t g\u1ed3m: T\u00e0i kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7…<\/p>\n

* Ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo c\u00e1ch ghi<\/b><\/p>\n

– T\u00e0i kho\u1ea3n ghi \u0111\u01a1n: bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n m\u00e0 c\u00e1ch ghi ch\u00e9p ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh tr\u00ean t\u00e0i kho\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp theo c\u00e1ch ghi \u0111\u01a1n, kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n kh\u00e1c.<\/p>\n

– T\u00e0i kho\u1ea3n ghi k\u00e9p: bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n m\u00e0 c\u00e1ch ghi ch\u00e9p ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh tr\u00ean t\u00e0i kho\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch \u0111\u1ed3ng th\u1eddi theo c\u00e1ch ghi k\u00e9p trong quan h\u1ec7 \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n li\u00ean quan.<\/p>\n

* Ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo c\u00f4ng d\u1ee5ng<\/b><\/p>\n

– T\u00e0i kho\u1ea3n ch\u1ee7 y\u1ebfu: l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 l\u00e0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

– T\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh: l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n m\u00e0 s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (ho\u1eb7c gi\u1ea3m) cho s\u1ed1 li\u1ec7u \u0111\u00e3 ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n ch\u1ee7 y\u1ebfu nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang s\u1ed1 th\u1ef1c t\u1ebf hi\u1ec7n c\u00f3 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n.<\/p>\n

V\u00ed d\u1ee5: T\u00e0i kho\u1ea3n Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m cho T\u00e0i kho\u1ea3n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh…<\/p>\n

– T\u00e0i kho\u1ea3n nghi\u1ec7p v\u1ee5 l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0 chi ph\u00ed, thu nh\u1eadp, t\u00ednh gi\u00e1 v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3.<\/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 T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n (ti\u1ebfng Anh: Account) l\u00e0 h\u00ecnh th\u1ee9c bi\u1ec3u hi\u1ec7n c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c, c\u00f3 h\u1ec7 th\u1ed1ng s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3.\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\/34603"}],"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=34603"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34603\/revisions"}],"predecessor-version":[{"id":68116,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34603\/revisions\/68116"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}