>> T\u1ed5ng h\u1ee3p c\u00e1c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 132\/2018\/TT-BTC<\/a>
>> C\u00e1c ch\u1ec9 ti\u00eau ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00f4ng d\u1ee5ng nh\u1ea5t<\/a><\/p>\r\n
\r\n\r\n<\/p>\r\n\r\n\r\n\r\n
![\"tai-khoan-ke-toan-ke-toan\"](\"\/wp-content\/uploads\/2019\/03\/tai-khoan-ke-toan-1-1024x640.jpg\")
<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n1. Ghi nh\u1edb c\u00e1c t\u00e0i kho\u1ea3n quan tr\u1ecdng tr\u01b0\u1edbc<\/h2>\r\n\r\n\r\n\r\n
H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n bao g\u1ed3m r\u1ea5t nhi\u1ec1u t\u00e0i kho\u1ea3n v\u00e0 ch\u1ec9 ri\u00eang m\u1ed9t \u0111\u1ea7u t\u00e0i kho\u1ea3n c\u0169ng c\u00f3 th\u1ec3 bao g\u1ed3m nhi\u1ec1u t\u00e0i kho\u1ea3n nh\u1ecf trong \u0111\u00f3. Vi\u1ec7c ghi nh\u1edb ch\u00fang trong m\u1ed9t kho\u1ea3ng th\u1eddi gian ng\u1eafn l\u00e0 r\u1ea5t kh\u00f3 kh\u0103n. Ch\u00ednh v\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1edb c\u00e1c t\u00e0i kho\u1ea3n th\u01b0\u1eddng xuy\u00ean s\u1eed d\u1ee5ng \u0111\u1ea7u ti\u00ean, sau khi \u0111\u00e3 thu\u1ed9c h\u1ebft c\u00e1c t\u00e0i kho\u1ea3n quan tr\u1ecdng th\u00ec ti\u1ebfp t\u1ee5c ghi nh\u1edb nh\u1eefng t\u00e0i kho\u1ea3n c\u00f2n l\u1ea1i.<\/p>\r\n\r\n\r\n\r\n
V\u00ed d\u1ee5: t\u00e0i kho\u1ea3n \u0111\u1ea7u 1 c\u00f3 nh\u1eefng t\u00e0i kho\u1ea3n quan tr\u1ecdng bao g\u1ed3m 111, 112, 113, 151, 152, 131, 133, 141 l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n c\u1ea7n \u01b0u ti\u00ean ghi nh\u1edb \u0111\u1ea7u ti\u00ean.<\/p>\r\n\r\n\r\n\r\n
2. Ghi nh\u1edb t\u00ean t\u00e0i kho\u1ea3n theo t\u1eebng lo\u1ea1i t\u00e0i kho\u1ea3n<\/h2>\r\n\r\n\r\n\r\n
C\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 h\u1ee3p l\u00fd theo th\u1ee9 t\u1ef1: t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, doanh thu, chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh. C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 ghi nh\u1edb c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n theo b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/p>\r\n\r\n\r\n\r\n
![\"ghi-nho-tai-khoan-ke-toan\"](\"\/wp-content\/uploads\/2019\/03\/ghi-nho-tai-khoan.png\")
<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n3. M\u1ed9t s\u1ed1 m\u1eb9o ghi nh\u1edb t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kh\u00e1c<\/h2>\r\n\r\n\r\n\r\n\r\n- C\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo t\u00ednh thanh kho\u1ea3n. T\u00ednh thanh kho\u1ea3n c\u00e0ng cao th\u00ec s\u1ebd c\u00e0ng \u1edf tr\u00ean \u0111\u1ea7u. V\u00ed d\u1ee5 t\u00e0i kho\u1ea3n lo\u1ea1i 1 (t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n) s\u1ebd c\u00f3 t\u00ednh thanh kho\u1ea3n cao h\u01a1n t\u00e0i s\u1ea3n lo\u1ea1i 2 (t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n), t\u00e0i kho\u1ea3n 111 (ti\u1ec1n m\u1eb7t) t\u00ednh thanh kho\u1ea3n cao h\u01a1n t\u00e0i kho\u1ea3n 112 (ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/li>\r\n
- C\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 1, 2, 6, 8 ph\u00e1t sinh t\u0103ng th\u00ec ghi n\u1ee3, ph\u00e1t sinh gi\u1ea3m th\u00ec ghi c\u00f3.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n
C\u00e1c t\u00e0i kho\u1ea3n 3, 4, 5, 7 ph\u00e1t sinh gi\u1ea3m th\u00ec ghi n\u1ee3, ph\u00e1t sinh t\u0103ng th\u00ec ghi c\u00f3.<\/p>\r\n\r\n\r\n\r\n
\r\n- C\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 1 ho\u1eb7c c\u1ea5p 2 c\u00f3 k\u1ebft th\u00fac b\u1eb1ng s\u1ed1 8 th\u00ec th\u01b0\u1eddng c\u00f3 t\u00ednh ch\u1ea5t kh\u00e1c thu\u1ed9c lo\u1ea1i \u0111\u00f3. V\u00ed d\u1ee5 TK 138 l\u00e0 ph\u1ea3i thu kh\u00e1c, TK 2118 l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c.<\/li>\r\n
- C\u00e1c t\u00e0i kho\u1ea3n c\u00f3 ch\u1eef s\u1ed1 cu\u1ed1i c\u00f9ng l\u00e0 9 l\u00e0 c\u00e1c t\u00e0i kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n
4. H\u1ecdc \u0111i \u0111\u00f4i v\u1edbi h\u00e0nh<\/h2>\r\n\r\n\r\n\r\n
\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, n\u1ebfu ch\u1ec9 h\u1ecdc \u201cv\u1eb9t\u201d th\u00ec s\u1ebd r\u1ea5t kh\u00f3 nh\u1edb. K\u1ebft h\u1ee3p vi\u1ec7c h\u1ecdc v\u1edbi th\u1ef1c h\u00e0nh s\u1ebd gi\u00fap b\u1ea1n kh\u00f4ng nh\u1eefng nh\u1edb nh\u1eefng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n nhanh h\u01a1n m\u00e0 c\u00f2n bi\u1ebft c\u00e1ch s\u1eed d\u1ee5ng s\u1eed d\u1ee5ng ch\u00fang m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1ea5t. H\u00e3y ch\u0103m ch\u1ec9 th\u1ef1c h\u00e0nh c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n trong th\u1ef1c t\u1ebf doanh nghi\u1ec7p \u0111\u1ec3 c\u00f3 th\u1ec3 ghi nh\u1edb h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n nhanh h\u01a1n nh\u00e9.<\/p>\r\n\r\n\r\n\r\n
Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n si\u00eau nh\u1ecf MISA Startbooks v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 v\u00f4 c\u00f9ng \u0111\u01a1n gi\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, m\u1eabu bi\u1ec3u, b\u00e1o c\u00e1o \u0111\u1ec1u t\u1ed1i gi\u1ea3n h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, doanh nghi\u1ec7p l\u1edbn, gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd kho, k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n c\u00e1c b\u00e1o c\u00e1o…nhan g\u1ecdn v\u00e0 d\u1ec5 d\u00e0ng. Ch\u00ednh v\u00ec v\u1eady, \u0111\u00e2y s\u1ebd l\u1ef1a ch\u1ecdn h\u00e0ng \u0111\u1ea7u c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p si\u00eau nh\u1ecf hi\u1ec7n nay.<\/p>\r\n\r\n\r\n\r\n
>> L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed nh\u01b0 th\u1ebf n\u00e0o l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh?<\/a>
>> T\u1ed5ng h\u1ee3p c\u00e1c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 132\/2018\/TT-BTC<\/a>
>> C\u00e1c ch\u1ec9 ti\u00eau ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00f4ng d\u1ee5ng nh\u1ea5t<\/a><\/p>\r\n\r\n\r\n\r\n
C\u00e1c t\u00e0i kho\u1ea3n 3, 4, 5, 7 ph\u00e1t sinh gi\u1ea3m th\u00ec ghi n\u1ee3, ph\u00e1t sinh t\u0103ng th\u00ec ghi c\u00f3.<\/p>\r\n\r\n\r\n\r\n
- \r\n
- C\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 1 ho\u1eb7c c\u1ea5p 2 c\u00f3 k\u1ebft th\u00fac b\u1eb1ng s\u1ed1 8 th\u00ec th\u01b0\u1eddng c\u00f3 t\u00ednh ch\u1ea5t kh\u00e1c thu\u1ed9c lo\u1ea1i \u0111\u00f3. V\u00ed d\u1ee5 TK 138 l\u00e0 ph\u1ea3i thu kh\u00e1c, TK 2118 l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c.<\/li>\r\n
- C\u00e1c t\u00e0i kho\u1ea3n c\u00f3 ch\u1eef s\u1ed1 cu\u1ed1i c\u00f9ng l\u00e0 9 l\u00e0 c\u00e1c t\u00e0i kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n
4. H\u1ecdc \u0111i \u0111\u00f4i v\u1edbi h\u00e0nh<\/h2>\r\n\r\n\r\n\r\n
\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, n\u1ebfu ch\u1ec9 h\u1ecdc \u201cv\u1eb9t\u201d th\u00ec s\u1ebd r\u1ea5t kh\u00f3 nh\u1edb. K\u1ebft h\u1ee3p vi\u1ec7c h\u1ecdc v\u1edbi th\u1ef1c h\u00e0nh s\u1ebd gi\u00fap b\u1ea1n kh\u00f4ng nh\u1eefng nh\u1edb nh\u1eefng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n nhanh h\u01a1n m\u00e0 c\u00f2n bi\u1ebft c\u00e1ch s\u1eed d\u1ee5ng s\u1eed d\u1ee5ng ch\u00fang m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1ea5t. H\u00e3y ch\u0103m ch\u1ec9 th\u1ef1c h\u00e0nh c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n trong th\u1ef1c t\u1ebf doanh nghi\u1ec7p \u0111\u1ec3 c\u00f3 th\u1ec3 ghi nh\u1edb h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n nhanh h\u01a1n nh\u00e9.<\/p>\r\n\r\n\r\n\r\n
Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n si\u00eau nh\u1ecf MISA Startbooks v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 v\u00f4 c\u00f9ng \u0111\u01a1n gi\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, m\u1eabu bi\u1ec3u, b\u00e1o c\u00e1o \u0111\u1ec1u t\u1ed1i gi\u1ea3n h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, doanh nghi\u1ec7p l\u1edbn, gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd kho, k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n c\u00e1c b\u00e1o c\u00e1o…nhan g\u1ecdn v\u00e0 d\u1ec5 d\u00e0ng. Ch\u00ednh v\u00ec v\u1eady, \u0111\u00e2y s\u1ebd l\u1ef1a ch\u1ecdn h\u00e0ng \u0111\u1ea7u c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p si\u00eau nh\u1ecf hi\u1ec7n nay.<\/p>\r\n\r\n\r\n\r\n
>> L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed nh\u01b0 th\u1ebf n\u00e0o l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh?<\/a>
>> T\u1ed5ng h\u1ee3p c\u00e1c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 132\/2018\/TT-BTC<\/a>
>> C\u00e1c ch\u1ec9 ti\u00eau ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00f4ng d\u1ee5ng nh\u1ea5t<\/a><\/p>\r\n\r\n\r\n\r\n
![\"d\u00f9ng](\"\/wp-content\/uploads\/2019\/09\/startbook-1200x200-01-1.jpg\")
<\/a><\/p>\r\n","protected":false},"excerpt":{"rendered":"