Bài giảng Kế toán quốc tế (chương 1 - 3)

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2.1. Hạch toán tăng TSCĐ
a Tăng do mua TSCĐ:
Nợ TK TSCĐ (chi tiết theo từng loại)
Có TK tiền (qchê về tt, luật chống rửa tiền)
Có TK phải trả người bán
Có TK thương phiếu phải trả: cam kết thanh toán bằng thương phiếu
Lưu ý: Trong TH mua nhà cửa, công trình trên đất phải XĐ riêng biệt giá trị đất và nhà cửa để ghi nhận vào các TK tương ứng.
 


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ar at top of account form The date appears in the first two columns (as in the journal) Item column is rarely used because explanations already appear in the journal Post. Ref. column used to note journal page where the original entry for the transaction can be found Dollar amount of entry is entered in appropriate debit or credit column New account balance computed in final two columns after each entry Posting to the Ledger Locate debit account in the ledger Enter date of transaction Enter journal page number in Post. Ref. column Enter in Debit column amount of debit from journal Calculate account balance and enter in appropriate Balance column In journal Post. Ref. column enter account number to which amount was posted Repeat for credit entry Posting to the Ledger (cont.) In journal Post. Ref. column enter account number to which amount was posted Enter in Credit column amount of credit from journal Enter journal page number in Post. Ref. column Locate credit account in the ledger Enter date of transaction Calculate account balance and enter in appropriate Balance column Let’s solve Problem 2.5 Preparing The Trial Balance For every amount debited, an equal amount must be credited Result: The total of debits and credits for all the T accounts must be equal Trial balance is prepared to test this Usually prepared at the end of a month or an accounting period Can be prepared anytime Trial Balance Record debit balances in the left column Record credit balances in the right column The trial balance proves the ledger is in balance Total debits = Total credits Add each column Some Notes on Presentation A ruled line appears before each subtotal or total A double line appears under a final total that has been verified Let’s continue solving Problem 2.5 5. §iÒu chØnh doanh thu – chi phÝ 5.1 §iÒu chØnh chi phÝ tr¶ tr­íc 5.2 §iÒu chØnh doanh thu nhËn tr­íc 5.3 §iÒu chØnh chi phÝ ph¶i tr¶ 5.4 §iÒu chØnh doanh thu ph¶i thu 5.5 TÝnh khÊu hao 5.6 C¸c kho¶n dù phßng 5.1 §iÒu chØnh chi phÝ tr¶ tr­íc Lµ nh÷ng chi phÝ ®· ph¸t sinh qui m« lín vµ liªn quan ®Õn nhiÒu kú. Do vËy ®Õn cuèi kú ®Ó phï hîp víi phÇn doanh thu ®· t¹o ra, kÕ to¸n ph¶i ph©n bæ chi phÝ tr¶ tr­íc 5.1 §iÒu chØnh chi phÝ tr¶ tr­íc - §iÒu chØnh tiÒn b¶o hiÓm tr¶ tr­íc vµ tiÒn thuª tµi s¶n. + Khi ph¸t sinh tiÒn b¶o hiÓm vµ tiÒn thuª TS. Nî TK b¶o hiÓm tr¶ tr­íc, tiÒn thuª TS Cã TK tiÒn, ph¶i tr¶ ng­êi b¸n + §Õn cuèi kú, ph©n bæ b¶o hiÓm tr¶ tr­íc, tiÒn thuª TS. Nî TK Chi phÝ b¶o hiÓm, CP thuª TS. Cã TK b¶o hiÓm tr¶ tr­íc, tiÒn thuª TS. 5.1 §iÒu chØnh chi phÝ tr¶ tr­íc - §iÒu chØnh chi phÝ v¨n phßng phÈm + Khi mua VPP Nî TK VPP Cã TK tiÒn, ph¶i tr¶ ng­êi b¸n + §Õn cuèi kú, c¨n cø vµo kÕt qu¶ kiÓm kª VPP cuèi kú, kÕ to¸n x¸c ®Þnh VPP ®· dïng trong kú. = Tån §K + mua - Tån CK Nî TK CP VPP Cã TK VPP 5.2 §iÒu chØnh doanh thu nhËn tr­íc Lµ sè tiÒn ®· nhËn ®­îc nh­ng do b¶n th©n doanh thu cã liªn quan tíi nhiÒu kú. Do vËy tíi cuèi kú, kÕ to¸n ph¶i x¸c ®Þnh phÇn doanh thu ®· thùc hiÖn trong kú ®Ó ghi nhËn 5.2 §iÒu chØnh doanh thu nhËn tr­íc + Khi nhËn tiÒn Nî TK tiÒn Cã TK doanh thu nhËn tr­íc + Cuèi kú, x¸c ®Þnh phÇn doanh thu thùc hiÖn trong kú. Nî TK doanh thu nhËn tr­íc Cã TK doanh thu 5.3 §iÒu chØnh chi phÝ ph¶i tr¶ Lµ nh÷ng chi phÝ thùc tÕ ch­a chi nh­ng ®· ph¸t huy t¸c dông trong viÖc t¹o ra doanh thu. §iÒu chØnh chi phÝ tiÒn l·i: Nî TK CP tiÒn l·i Cã TK l·i ph¶i tr¶ 5.4 §iÒu chØnh doanh thu ph¶i thu Lµ doanh thu ch­a thu ®­îc tiÒn nguyªn nh©n lµ do tæng doanh thu cung cÊp hµng hãa - dÞch vô sÏ thu ®­îc 1 lÇn khi kÕt thóc hîp ®ång. 5.4 §iÒu chØnh doanh thu ph¶i thu - Cuèi mçi kú, x¸c ®Þnh phÇn gi¸ trÞ c«ng viÖc ®· thùc hiÖn cho kh¸ch hµng: Nî TK ph¶i thu kh¸ch hµng Cã TK doanh thu 5.5 TÝnh khÊu hao - §iÒu chØnh CP khÊu hao Nî TK CP khÊu hao Cã TK hao mßn TSC§ 5. C¸c bót to¸n khãa sæ x¸c ®Þnh lîi nhuËn - Khãa sæ c¸c TK chi phÝ Nî TK x¸c ®Þnh kÕt qu¶ Cã TK CP liªn quan - Khãa sæ c¸c TK doanh thu Nî TK doanh thu liªn quan Cã TK x¸c ®Þnh kÕt qu¶ Adjusted Trial Balance A trial balance prepared after all adjusting entries have been recorded and posted to the accounts Total debits = total credits The financial statements can easily be prepared from the adjusted trial balance Sequence for Preparing Financial Statements(For corporations) Sequence for Preparing Financial Statements(For non-stock firms) Let’s solve problem 2.8 Closing Entries – Complete Accounting Cycle Is the journal entries made at the end of an accounting period Two purposes: Clear revenue, expense, and Withdrawal accounts (temporary accounts) of their balances Summarize a period's revenues and expenses Revenue and expense accounts must begin each new period with zero balances for the income statement to present the activity of a single period Overview of the Closing Process 5. C¸c bót to¸n khãa sæ x¸c ®Þnh lîi nhuËn - Khãa sæ TK x¸c ®Þnh kÕt qu¶ ®Ó x¸c ®Þnh lîi nhuËn + NÕu l·i: Nî TK x¸c ®Þnh kÕt qu¶ Cã TK lîi nhuËn l­u gi÷ + NÕu lç: ng­îc l¹i 5. C¸c bót to¸n khãa sæ x¸c ®Þnh lîi nhuËn - Khãa sæ TK rót vèn + Trong kú nÕu cã c¸c nghiÖp vô rót vèn Nî TK rót vèn Cã TK tiÒn + Cuèi kú, khãa sæ TK rót vèn Nî TK vèn gãp Cã TK rót vèn Reversing Entries The Optional First Step in the Next Accounting Period Are made to reverse adjusting entries recorded at the end of the previous accounting period Because They simplify the bookkeeping process But Only adjustments for accruals are reversed Reversing deferrals would not simplify the bookkeeping process Adjusting and closing entries are the same whether reversing entries are used or not Reversing entries are made on the first day of the new accounting period Effects of Reversing Entries Effects of Reversing Entries If no reversing entry was made, the amount of wages expense must be determined for the current period ($1,200 - $360) If a reversing entry was made, the entire amount of wages paid is entered as an expense Payment of wages (2) Closing Entry: Brings account balance to zero. Expense will be reported on income statement for July (3)Aug 1 360 Effects on the Wages Expense Account (1) Adjusting Entry: Records accrued unrecorded wages expense for the current period (1)Jul 31 360 (2)Jul 31 360 Aug 1 -0- (3) Reversing Entry: Reduces Wages Expense account by the amount of accrued expense that was recorded for July (4) Entry to record payment of wages: Full amount of payment is recorded as an expense (4)Aug 9 1,200 Bal. 840 The balance in the Wages Expense account correctly reflects the amount of expense that applies to August It was not necessary to look in previous records to determine this amount Recording Revenue Using a Reversing Entry Advertising Fees Earned Accounts Receivable July 31: Joan Miller Advertising Agency made an adjusting entry to accrue unrecorded revenue July 31 200 July 31 200 Jul 31 200 July 31: The Advertising Fees Earned account is closed to Income Summary Aug 1 -0- The Advertising Fees Earned account will now carry a zero balance into the next accounting period The Accounts Receivable account will carry a $200 balance into the next accounting period Recording Revenue Using a Reversing Entry (cont’d) Advertising Fees Earned Accounts Receivable Aug 1: The adjusting entry for accrued revenue is reversed July 31 200 July 31 200 Jul 31 200 Aug 1 -0- Aug 1 200 Aug 1 200 The Advertising Fees Earned account now reflects an abnormal balance of $200 When payment is received, advertising fees earned for that period will automatically be reduced by the amount that applied to July Aug 20 1000 Aug 20 1000 Cash 1000 – 200 =800 Work Sheet – An accounting tool A title that consists of The name of the company The title, “Work Sheet” The period of time covered One column for account names Ten working columns Preparing the Work SheetStep 1 Enter and total account balances in the Trial Balance column When using the work sheet, a separate trial balance does not need to be prepared Includes only those accounts with balances Preparing the Work SheetStep 2 Enter and total the adjustments in the Adjustments column If an adjustment calls for an account not used in the trial balance, it is added below the accounts already listed Preparing the Work SheetStep 3 Enter and total the adjusted account balances in the Adjusted Trial Balance column The adjusted account balances are obtained by crossfooting Combining the amount of each account in the Trial Balance ...