Hotel Basic Accounting Vietnamese

8/14/2019 Hotel Basic Accounting Vietnamese

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CHNG TRNH O TOK TON KHCH SN C BN

MC LCLI NI U: .......................................................................................................2

A. GII THIU................................................................................................. 3-131. K ton khch sn & Kim sot ni b ...........................................................3-42. Cc vai tr trong h thng ...............................................................................5-63. Tng quan khch sn .......................................................................................7-94. Truy cp H thng Kim sot thng tin trn my tnh ..................................8-13

B. K TON C BN ...................................................................................14-211. ngha ti khon ..............................................................................................142. Phn loi ti khon ............................................................................................143. K ton kp .......................................................................................................154. S ci tng hp .................................................................................................16

5. Ghi chp giao dch (posting) .............................................................................176. Nht k ..............................................................................................................187. Posting ...............................................................................................................188. Kt ton kim tra ...............................................................................................199. Nht k ghp .........................................................................................................

C. K K TON ..................................................................................................201. ngha ca k k ton ......................................................................................202. iu chnh kt ton kim tra .............................................................................203. Lp bo co ti chnh ........................................................................................204. Kha s .............................................................................................................21

5. Sau khi kha s .................................................................................................216. Nht k thay i - cui nm ..............................................................................21

By Drs. Agustinus Agus [email protected]

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mailto:[email protected]:[email protected]


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1. LI NI U

Trong chng trnh ny chng ta s nghin cu v K ton Khch sn c bnvi nhng c trng ring khi so snh vi k ton ti chnh chung.

K ton khch sn c nhng c im sau:

- p dng H thng K ton chun (Uniform System of Account) ca Hip hiKhch sn M (AH&MA)

- c lp nghip v trong tng nhm trong b phn k ton v cn i gia ccnhm.

- Ngoi Bo co tm tt Profit and Loss Summary cn c bo coDepartmental Profit and Loss da theo tiu chun ca H thng K tonchun

- C nhng b phn m chi ph c phn b cho hot ng, nh PTER (thulng v quan h ngi lao ng) hay PTEB, git l v i li cho tt c cc b

phn.

- L kinh doanh dch v v sn xut.

2. Mc ch ch dn chung

Khi tham d kha o to ni b ny, tt c k ton c th hiu r cng vic kton khch sn v p dng vo cc nhim v hng ngy.

3. Mc ch ch dn c th

Sau khi hon thnh kha o to, cc k ton c th:

a. p dng trong khch sn v thc hin cng vic theo Chnh sch Qun lKhch sn.

b. Thc hin cc giao dch da theo H thng K ton chun.


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K TON KHCH SN C BN

A. GII THIU

1. K TON KHCH SN V KIM SOT NI B

K ton khch sn p dng tiu chun chung ca: H thng k ton chunpht hnh bi AH&MA.

Mc ch ca K ton & K ton Kim sot Ni b v Kim sot Ni b phcv cho vic:

a. m bo ti sn ca Cng ty;

b. m bo tnh ton vn trong h s ca Cng ty v thng tin qun l;

c. m bo rng tt c cc cp qun l tun theo quy trnh thch hp tc mc thng nht cao;

d. m bo Cng ty thu c gi tr tin bc t vic s dng cc ti nguyn camnh;

e. t c mc tiu ca Cng ty mt cch tit kim v hiu qu.

Hot ng khch sn i hi mt phi on nghip v: Gim st kim sotcng vic ca cc thnh vin, v nhn vin chu trch nhim v cng vic camnh. Do con ngi v h thng thng tin u c th mc sai lm, cn thit

phi c quy trnh kim sot ni b. Kim sot ni b sn sng m bo tt cthng tin c chnh xc, ng tin cy v c thc hin kp thi. iu nygip qun l c th a ra nhng quyt nh t nhng mc tiu ca Cngty.

Mi ngi lao ng lin quan n h thng kim sot ni b hng ngy. Gi trca kim sot ni b l nh nhau cho d ngi lao ng t kim sot hot ngca h, hay Trng b phn m bo vic thc hin ng n ca hot ngc giao ph.


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CU TRC CA KIM SOT NI B

H thng kim sot ni b i khi c phn chia thnh bin php ngn ngav bin php iu tra.

A. BIN PHP NGN NGA l mt phn quan trng ca h thng kimsot ni b. Chng c thit k phng bt k s c no c th nhhng n li nhun ca t chc.

BIN PHP NGN NGA BAO GM:

1. c lp nghip v: - c thit lp bi h thng t chc ca khch sn, sc lp nghip v m bo rng lun c hn mt ngi lao ng hoc b phnlin quan n 1 giao dch, gim kh nng mc nhng li khng c phngnga hoc s sai st h s.

c lp nghip v da trn xung t v li ch, iu lun tn ti gia cc chcnng ca khch sn: gim h (Th qu), hnh chnh (vd: Qun l F&B), lu hs (vd: K tan); v chc nng kim ton (vd: k ton doanh thu). Khng nnc s kt hp no gia nhng chc nng ny v n c th dn n nguy c mtmt ti sn.

2. M t cng vic: - nu ra trch nhim, quy trnh bo co ca nhn vin vn phi ph hp vi h thng t chc ca khch sn.

Bng m t cng vic l trch nhim ca Gim c v Kim sot ti chnh, phic ch k ca c ngi lao ng v trng b phn. Cc nhim v phi cvit thnh vn bn, ch ra nhng hng dn lin quan v mc qun l. onnghip v phi chu trch nhim v nhng nhim v c bn ca h v m bovic thc hin ng n tt c cc ch dn. Nhng kim tra c i hi trny phi c chng minh bng ti liu m bo vic thc hin ca kimsot ni b.

3. Ti liu kim ton: - ti liu kim ton cung cp bng chng cho cc giao

dch ti chnh, s dng cc vn bn lin quan to iu kin cho vic iu trav sa cc li hoc s sai st trong khi lu li doanh thu v chi ph.

4. Ngn sch: - Ngn sch d tr ph hp c th m bo vic iu tra ccdoanh thu v chi ph khng c bo co bng cch ch ra s khc bit gia sliu d tr v s liu thc t.

B. PHNG PHP IU TRA: l bin php kim sot ni b c thchin sau s kin thc t. N chng minh s chnh xc ca thng tin nh hngtrong kho, hng ni (stocks and float) v m bo rng cc ch dn c tun

theo hp l.


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2. CC VAI TR TRONG H THNG

A. VAI TR CA KIM SOT TI CHNH

KSTC c vai tr ch cht trong h thng kim sot ni b ca khch sn. yl ngi gim st b phn k ton, m bo vic phng chng, ngn nga, iutra v sa li tt c s khng nht qun. Ngoi ra, KSTC m bo rng b phnk ton khng ghi li bt c giao dch thu chi no cha c hon thnh, sacha v ph chun ng n. KSTC m bo s ph hp ca ti liu Tiuchun K ton Khch sn v hng nhn vin n nhng phn lin quan.

B. S T CHC

S t chc chun cho mi b phn c da vo s c lp nghip v, nnglc nhn vin v vic s dng h thng k ton tp trung hay phn quyn. Biv nhng nhn t ny c th bin i trong mt s mt no , nn khng thquy nh mt s t chc bt buc cho ng. Khng c ngoi l no ccho php mc qun l, bao gm c Kim sot F&B v K ton doanh thu.S kt hp cng vic mc ny s hy hoi nguyn tc c lp nghip vv tng nguy c mc cc sai lm khng c kim tra trong vic ghi li doanhthu v chi ph.

Ngoi nhng mi quan h c m t trong s t chc nh km, nhngmi quan h bo co sau nn c duy tr:

1. Th qu lng, chun b/tnh ton bng lng thc t, bo co cho KSTC.

2. Ngi chm cng ch bo co cho KSTC hoc Gim c.

3. Qun l thu mua bo co cho gim c.

4. K ton thu ch bo co cho KSTC.

5. K ton kho ch bo co cho KSTC.

6. K ton Cng n phi thu ch bo co cho KSTC, v c trch nhim viQun l tn dng.

7. K ton Cng n phi tr bo co cho KSTC.

Bt k s ngoi l no phi c . Trng ph duyt bng vn bn.


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S T CHC C BN CA KHCH SN


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GIM C TC

KIM SOT TC

S CI TNG HP

CNG N PHI TR KS GI CN PHI THU KT DOANH THU

KS F&B KS NGUYN VT LIU

KHO TNG NGI NHN KIM TON M


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3. TNG QUAN KHCH SN

Khch sn bao gm nhng B phn sau:

(1) L tn(2) C tr(3) m thc(4) K ton(5) Nhn s(6) Thu mua(7) Sales & Marketing(8) Bo tr

B PHN L TN

L tn chu trch nhim kim sot vic t phng, ng k ca khch, dch vin thoi v tnh s khch. l im tham kho u tin cho cc thc mcca khch.

Nhn vin l tn chun b cc bo co ti chnh v thu nhp v chi ph; bo cotng hp kinh t v phn phi thnh phn th trng; v gi hng cui thng(monthend package). Nhn vin l tn cung cp cc thng tin d bo v mctiu khch lu tr v mc tiu doanh thu.

Nhn vin l tn chu trch nhim m bo rng vic ng k ca khch cthc hin ph hp vi quy nh, lut php Vit Nam, v vic ng k tun theocc th tc, kim sot ti chnh lin quan n vic ng k v bo m uy tni vi khch.

B PHN C TR

B phn c tr chu trch nhim v vic duy tr cc tiu chun cht lng snphm trong phng ca khch v cc khu vc cng cng. Trch nhim ny baogm kim sot gi trong vng ngn sch, kim sot bng lng b phn v cc

ngun cung c th m rng.

Hng ngy, nhn vin c tr chun b Bo co c tr ph hp vi quy trnh kton cng b.


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B PHN M THC (F&B)

Trch nhim chnh ca b phn m thc l qun l hot ng m thc cakhch sn. iu ny bao gm duy tr cht lng sn phm, m bo p ngnhu cu ca khch v ng gp ti a cho li ch ca khch sn.

hon thnh trch nhim ny, nhn vin F&B duy tr tng chi ph trong vng% chi ph d tr; qun l vic thu mua thc phm v ung; thit lp mc ti thiu v ti a v d tr hng m thc kim sot chi ph hng tn kho.

Ngi qun l m thc, phi hp vi Tng gim c v Kim sot gi F&B,chu trch nhim thit lp gi c menu tnh cho khch trong cc quy m thcca khch sn.

B PHN K TON

B phn k ton chu trch nhim v vic tun theo tt c chnh sch ti chnh,quy trnh v yu cu bo co ca Khch sn. B phn ny gim st v qun ltt c cc thu nhp v chi ph trong khun kh ngn sch c ph duyt.

Phng k ton cung cp cho Tng gim c nhng li khuyn kinh t ng nlin quan n hot ng thng mi, lu chuyn tin t v cc phn tch tichnh khc. Nhn vin k ton cung cp dch v tnh ton cho khch trn miim bun bn v cung cp Tng gim c nhng dch v k ton qun l nhlp ngn sch d tr, d bo v bo co s liu qun l hng ngy, hng thng.

PHNG NHN S

Phng nhn s chu trch nhim cho vic gip v duy tr mi quan h canhn vin tng cng ti a tim nng pht trin ngh nghip, tiu chunhot ng, v hn ch vic thay th nhn vin.

Phng nhn s tr gip qu trnh tuyn dng nhn vin v lu cc h s nhns.

Nhn vin phng nhn s phi tun theo cc quy trnh k ton c thit lpcho vic hn gp, iu chuyn v sa thi nhn vin. Ngoi ra, phng nhn s

phi m bo rng vic chun b bng lng c thc hin ng lc v chnhxc.


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B PHN THU MUA

Phng thu mua duy tr h thng thu mua v tun theo cc quy trnh cthit lp t c gi c thp nht cho hng ha v dch v c khch snyu cu, v m bo tiu chun cht lng v dch v c th chp nhnc.

B phn ny thc hin kho st th trng xc nh gi c cnh tranh v thuthp bng bo gi t cc nh cung cp mua hng ha v dch v sau khic ph duyt. Nhn vin thu mua thc hin tt c cc cng vic giy t linquan n vic thu mua cng nh lm bin lai cc hng ho, dch v ny.

PHNG SALE

Nhn vin phng sale chu trch nhim cho s pht trin v duy tr ti khonkhch sn, v thc hin cc chin lc bun bn, tip th ca khch sn.

Nhn vin sale gim st s liu kinh t v ti khon c bn tng ti a doanhthu ca khch sn, v cung cp thng tin lin quan n chin lc v chnhsch gi c ca cc khch sn cnh tranh. Nhng hnh ng ny m bo bnggi Khch sn l song hnh vi th trng Vit Nam.

Nhn vin sale c yu cu phi tun theo chnh sch v quy trnh ca cng tylin quan n vic tha thun cc hp ng cung cp dch v, bao gm vic tora uy tn vi khch hng.

PHNG BO TR

Phng bo tr chu trch nhim cho vic qun l, duy tr hot ng v chcnng ca c s ni tht v ngoi tht ca khch sn nh my si, iu ha vkim tra nn t.

Nhn vin phng bo tr a ra k hoch m bo kim sot gi, bo v tisn v m bo an ton cho khch v ngi lao ng.


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4. KIM SOT TRUY CP: KIM SOT H THNG MY TNH

Qun l IT c trch nhim kim sot tt c cc hot ng my tnh nh sau:

A. IU KIN T NHIN

1. Server ca khch sn phi c ci t ng chi tit k thut theo nghca ngi bn hoc nh sn xut.

2. Phi bt iu ha khng kh m bo nhit lnh cho phng server.

3. Phng server lun c kha v khng ai khng c thm quyn c vo.

4. Phng server phi c bo v vi h thng phng chy (nu cn, khng

dng nc m nn dng bt dp la).

5. c bo v bi H thng gi in (UPS).

B. HP NG BO DNG

Phi c Hp ng bo him cho H thng phn mm v bo dng nh k kim tra kh nng a lu tr v phng chng virus, file sai lc, nng cp v

pht trin. Trch nhim ca qun l IT l chun b Log Book (nht k) ghili kt qu bo dng ca ngi bn, bao gm ngy kim tra, qu trnh nng

cp, qu trnh pht trin v bo co hng ngy.

Phn cng cng cn c cc hp ng bo him nh phn mm, nhng gimti a chi ph v bo tr thng xuyn ca khch sn cho nhn vin IT v nhnvin EDP (x l d liu in t).

C. TRUY CP MODEM

Truy cp modem bo tr phn mm phi c kim sot thng qua switch chc, m vic truy nhp c qun l v chp thun. Mi my tnh c th

cn c password m.


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1. TRUY CP DNG WINGATE

Nu WinGate c dng truy cp vo modem cho email v Internet, vy cnphi to ra mt ti khon cho mi my tnh v ci t password cho ngidng. Ngi dng ch c truy cp email ni b, email ni b v bn ngoihoc truy cp ton b.

2. S DNG MODEM TRC TIP.

Dng trc tip modem c th t c truy cp ton b, v vy phi c quynh sau:

- Khng cho php m internet hoc download mt s tranh nh.

- Khng cho php gi email khng lin quan n cng vic.

D. SAO LU D LIU

Tt c vic sao lu d liu phi c hon thnh khng c sai st v c lugi trong kho d liu an ton, c phng ha.

E. PASSWORD

m bo h thng lu tr thng tin trong my tnh, nn thay i password

ngi dng 6 thng mt ln, v i vi ngi dng ngh lm trong khchsn, EDP phi ngay lp tc xa tn ngi dng ny trong h thng my tnh.

F. TRUY NHP

Tt c ngi s dng c th truy nhp vo h thng HOMIS mt cch c giihn ty theo cng vic nh sau:

1. Th qu tng hp c th truy cp vo FO Menu Accounting;

2. Thu mua c th truy nhp hon ton vo Back Office Purchasing Menu, chc xem Stock Menu v Receiving Menu;

3. KT doanh thu c th truy nhp FO Menu Accounting;

4. KT cng n / tn dng phi thu c th truy nhp hon ton vo FO Menu -Account Receivable.

5. KSTC v Qun l k ton / k ton trng c th truy cp ton b;


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6. K ton tng hp c th truy cp ton b vo Back Office General LedgerMenu.


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m bo Sao lu c thc hin hng ngy, nhn vin EDF phi chun bmt Log-Book hng thng nh sau:

NHT K BACKUP HNG NGY

Ngy Th mc sao lu Ngi thc hin K tn1234567

891011121314151617

18192021222324


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m bo thay i Password 6 thng mt ln, ti liu ny phi c s dng:

BNG THAY I PASSWORD

Ngy Tn ngi s dng L do thay i K tn12345678

9101112131415161718

192021222324


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B. K TON C BN

1. NGHA TI KHON (ACCOUNT)

Mt account dng lu thng tin phn loi cng vi tm tt cc giao dchthng mi. Cn phn bit ti khon Ti sn, ti khon N v ti khon Gi trti sn cm c (equity). Thng thng ti khon lun tun theo mu chung gil Taccount.

Taccount ny gm 3 phn c bn nh sau:

Tn ti khon gia;Pha tay tri; vPha tay phi

Ti khon c ghi tng thm mt bn v cng phi tng bn i din phhp vi v tr bng cn i.

2. PHN LOI TI KHON

Cc loi ti khon cho Ti sn thng bao gm: Tin mt ang c, tin mt gingn hng, cng n phi thu, hng tn kho, u t ang tin trin, tr trc, ti

sn hin ti khc, ti sn c nh, ti sn khc.

Cc loi ti khon N thng bao gm: Trade Payable, thu phi tr, chi phng, cc khon n hin ti khc, vay di hn v n khc.

Cc loi ti khon cho Ti sn cm c gm: Vn, vn hon li (return earning)v nhng s khc bit ( v Doanh thu v chi ph) c gi l PROFIT ORLOSS


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3. K TON KP

Pha bn tay tri lun c gi l Debit (bn n) v bn tay phi c gi lCredit (bn c), v lng chnh lch gia bn n v bn c c gi lBalance (cn bng).

Trong K ton kp, mi giao dch s c ghi li trong t nht hai ti khon, vgiao dch Bn n phi cn bng vi giao dch Bn c.

H thng K ton kp: h thng ny tun theo phng trnh c bn ca k ton:

TI SN = N + GI TR TI SN CM C

Ti khon Ti sn tng bn n v gim bn c. Ti khon N v cmc tng bn c v gim bn n.

thc hin giao dch trn ph hp, phi gi phng trnh k ton v mighi chp trong s phi c cng tng gia s lng Bn n v Bn c.

hiu mt Cn i (Balance), cn bit mt Cn i thng thng cho mi tikhon nh sau:

Tt c Ti khon ti sn phi cn i Bn nTi khon n phi cn bng Bn c

Cm c (thng thng) phi cn bng Bn cDoanh thu phi cn bng Bn cChi ph phi cn bng Bn n

Mi Cn i khng tun theo Cn i thng thng trn phi c lu , cth c s nhm ln khi post hoc ci t c chng trnh ha trc trn hthng.


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4. S CI TNG HP

S ci tng hp l mt tp hp ti khon c dng nh mt tm tt k tonca ti khon. S ci tng hp bao gm:

a. Ti snb. Nc. Gi tr ti sn cm cd. Doanh thue. Chi phf. Ch u t thu hi

Ti khon Balance Sheet (bng cn i) (c gi l ti khon thc t bi vging nh mt ti khon c nh) bao gm:

Ti snN, vTi sn cm c

Ti khon Balance Sheet c gi ti khon c nh bi v khng bao gi khas.

Cc ti khon khc l Ti khon tm thi hoc c gi l Ti khon khngthc, nhng ti khon ny c kha vo cui nm v s khc bit t vo Tikhon gi tr ti sn cm c.

n gin ha vic post vo S ci ti khon, mi giao dch thng mi phic lit k trong H thng ti khon.


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5. GHI CHP GIAO DCH (POSTING)

Post hoc lu li mt giao dch phi c lu tr trong h thng my tnh:

LU TR GIAO DCH

Mt giao dch c lu li trong S ph trc khi post vo S ci tng hptrong h thng my tnh ca khch sn c phn chia thnh:

N V FO

im bn, module tnh khch l tn (FO; Gate away Billing System), Th qutng hp, module Cng n phi thu, module Kim ton doanh thu.

N V BACK OFFICE

Module Cng n phi tr, module kim sot hng tn kho/kim k (kim sotgi; thu; kho; thu mua).

Nhng module trc khi lu tr trong my tnh thnh Manual (sch, ch dn)th dng Journal Voucher (nht k chng t).

6. NHT K (JOURNAL)

Khi my tnh c s c v h thng lu tr thng tin khng s dng c, chngta c th dng nht k ghi li cc giao dch nh sau:

A. NHT K BN

Nht k ny dng ghi li bt k giao dch bn no, k c bn tin mt haybn th tn dng (bng cch ghi c i vi Bn v ghi n tin mt, ngn hng,cng n phi thu, th tn dng, ph dch v, thu v chit khu).


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NHT K HA N TIN MT

Nht k ny c dng ghi li bt k khon tin mt no c nhn/ Bankcheck (sc ngn hng) hoc Traveler Check (sc du lch) (bng cch ghi n tikhon ngn hng v ghi c bn, cng n phi thu, k qu, th tn dng, v cngghi c nhng chi ph khi c s hon li chi ph)

C. NHT K MUA

Nht k ny dng ghi li tt c giao dch mua hng v dch v cho hot ngkhch sn (bng cch ghi c Cng n phi tr v ghi n chi ph hoc hng tnkho).

D. NHT K THANH TON TIN MT

Nht k ny c dng ghi li tt c giao dch ca thanh ton khch sn(bng cch ghi c Ti khon ngn hng v ghi n Cng n phi tr, chi phhoc ti sn).

E. NHT K LNG

Nht k ny c dng ghi li bt k giao dch no v lng v tin cngngi lao ng trong s ci tng hp (bng cch ghi c Lng v tin cng tchly v ghi n vo chi ph lng v tin cng).

F. NHT K IU CHNH

Nht k iu chnh thng gi li Nht k chun, bao gm:

- Nht k Phn phi i li- Nht k Phn phi thu Lng & quan h ngi lao ng (PTER)- Nht k Phn phi Lng v tin cng- Nht k Phn phi git l- Nht k Ti phn loi

- Nht k Chi ph tch ly- Nht k Thay i.


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7. POSTING

Posting l qu trnh chuyn cc giao dch t S ph sang S ci tng hp.

Posting c th thc hin hng ngy min l c s kim tra cho cn i hngngy. C bn, vic posting phi lm nh k vo cui thng.

posting vo s ci tng hp, cn phi lm Index (th mc) trong hthng. Khi lm th mc, my tnh s nhc nh khi c giao dch khng cn it s ph.

8. KT TON KIM TRA

Kt ton kim tra l mt danh sch cn i ti khon, k c cn i tn dnghay cn i n. Kt ton kim tra c dng kim tra liu giao dch n ccng s lng chnh xc vi giao dch c.

K ton kim tra Kt ton kim tra ny :

1. m bo tt c cn i ti khon l ng v chnh xc da trn nhng cni thng dng.

2. iu chnh Kt ton kim tra khi tng n khng cn bng vi tng c bngcch:

- Sa Giao dch n- Sa Giao dch c

3. Cn i li sau khi iu chnh.

9. NHT K GHP

Giao dch trong thng mi thng c hn ba ti khon trong mt ln. Nht kny c dng ghi li nhiu giao dch trong mt ln v c gi l nht k

ghp. ging nh nht k thng, nht k ghp c tng n v tng c Cnbng.


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C. K TI CHNH

NGHA K TI CHNH

K ti chnh bao gm cc bc m tt c cc k ton phi tun theo nh sau:

Phn tch giao dchGhi nht k hoc lu vo h thngPosting vo s ci tng hpChun b v in Kt ton kim traChun b nht k iu chnhPosting Nht k iu chnhChun b v in Kt ton kim tra iu chnhChun b bo co ti chnhKha s hng thngKha s cui nm

Trn l thuyt,kha s phi c thc hin mt ngy sau ngy cui thng,nhng thc t nhiu khch sn kha s hng thng sau vi ngy.

KT TON KIM TRA IU CHNH

Kt ton kim tra c th iu chnh sau khi tt c cc giao dch c post vothi gian cui thng. S iu chnh c k ton thc hin v nhp sai, m tikhon sai hoc sai v tr gia bn c v bn n.

CHUN B BO CO TI CHNH

Kt ton kim tra c th c dng nh ngun thng tin chun b cho boco ti chnh. Bo co ti chnh chun phi bao gm:

Bo co li nhun v thua lBng cn i ti khonBo co lu chuyn tin t


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KHA S

Kha s l qu trnh lu chuyn s khc bit gia doanh thu (sales) v chi ph(expenses) vo trong Equity - di mc Tin li (retained earning)

SAU KHI KHA S

Sau khi kha s phi thc hin cn i gia cn i n (Debit) v cn i c(Credit) m bo qu trnh kha s chnh xc. S cn i ch nn trong tikhon Bng cn i, cn trong Doanh thu v Chi ph phi cn bng khng(zero balance).

NHT K THAY I (REVERSAL JOURNAL)

Tt c Reversal Journal v h thng my tnh khng c menu cho Mc nhpnht k thay i (Reversing Journal Entry), v vy sau khi kha giao dch cnc thay i phi dng Reversing Journal Entry thay i.

By Drs. Agustinus Agus Purwantoagustinus aguspurwanto@ehotelier com

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Hotel Basic Accounting Vietnamese