PowerPoint Template

CH 2K TON NGHIP V HUY NG VN

Company LogoNI DUNGI .Nhng vn c bn v nghip v huy ng vn v k ton vn

1. ngha ca ngun vn huy ng

2. Ni dung kinh t ca cc ngun vn huy ng

3. Ti khon s dng trong nghip v HV

4. Nguyn tc hch ton li trong nghip v

II. K ton nghip v huy ng vn1. K ton tin gi KKH ca cc TCKT,c nhn

2. K ton tin gi tit kim

3. K ton nghip v pht hnh GTCG

Vn huy ng l ngun vn ch yu, chim t trng ln nht trong tng ngun vn ca Ngn hng65 80% ngun vn ca ngn hngI. Nhng vn c bn v nghip v huy ng vn v k ton huy ng vn1. ngha ca ngun vn huy ng

Ngun vn huy ng c nh hng ln ti kt qu hot ng kinh doanh ca NHTM

C cu ngun vn cng nh hng trc tip ti c cu cho vay ca NHTM

2. Ni dung kinh t ca cc ngun vn huy ng

2.1. Tin gi ca t chc kinh t v c nhn

2.2. Tin gi tit kim

2.3. Pht hnh GTCG

2.4. Vn i vay

3. Ti khon s dng trong nghip v HV

4. Nguyn tc hch ton li trong nghip v HVp dng nguyn tc k ton: C s dn tchChi ph tr li phi c ghi nhn vo thi im pht sinh theo k k ton ch khng phi thi im thc pht sinh lung tin chi ra.V d: Khch hng A gi 100.000.000 vo NH X li sut 6%/nm, k hn 1 nm

II. K ton nghip v huy ng vn

K ton tin gi KKH ca TCKT, c nhn

1. K ton tin gi KKH

TK s dng: Tin gi KH (421), tin mt (1011), TG ca KH cng NH, thanh ton vn gia cc NH, chi ph tr li tin gi (801),...

15Quy trnh k ton TG KKH Tin gi/KH Bng k tnh

li hngthng TK thch hpSc lnh TM,c t t,toCF tr liGNT,ct t.to

1.1 Khch hng gi tin N TK thch hp (1011, TG ca ngi tr) C TK 4211/KH

N TK 1011: 100 tr

C TK 4211 (KH A): 100 tr

1.2 Tr tin cho khch hng N TK 4211/KH C TK thch hp (1011, TK ngi th hng,...)

N TK 4211 (KH A): 100 tr

C TK 4212 (KH B): 100 tr

1.3 Tnh v tr liNgy (1)S d (2)S ngy thc t (3)Tch s (=2*3)27/7/09 mang sang1,000,00041,000,000*431/7/091,200,000241,200,000*2424/08/09900,0003900,000*327/08/09------------Tng=31Tng tch sPhng php tch s (ngy gn cui thng)Li c nhp gcLi thng= Tng tch s * Li sut thng/30

1.3 Tnh v tr li N TK Chi tr li TG (801) C TK TG TT/ KH (4211) N TK 801: 100,000

C TK 4211 (KH A): 100,000

1.4 Tt ton v ng ti khonKH yu cu: Gii th, sp nhp, chia tch,...TK kt s d, khng c nghip v trong 6 thngTt ton-Khp s liu vi KH-Chuyn SD cn li vo TK khc-Thu hi Sc cha s dngChuyn H s TK KH vo tp H s lu tr

2.K ton tin gi tit kimCompany Logo2.1 K ton tin gi tit kim KKH

2.2 K ton tin gi tit kim CKH

S hch ton tit kim c k hnLoi tr li trc TGTK ca KH(4232) 388 chi ph tr li (801)

s tin gc 1011 HT li hng thng KH gi

GcKH rt trc hn TGTK ca KH(4232) 388 chi ph tr li(801) s tin gc HT li hng thng KH gi 1011 thoi chi li

Loi tr li sau:

TGTK ca KH li phi tr 491 chi ph tr li 801 TGTK 4232 1011K hn mi Li li d tr s tin gc KH gi hng thng

Gc li gcKH rt trc hn: tr li

Li phi tr491 chi ph tr li 801 TGTK ca KH 4232 1011 li d tr hng thng s tin gc KH gi

thoi chi s li d tr tr gc

VD1:- Ngy 16/4/200N nhn 100 triu tin gi tit kim 1 thng. Li sut 0,45%/thng- Ngy 16/5/200N, KH n tt ton s tit kim D tr li vo ngy cui thng Hch ton cc bt ton c lin quan

Xc nh cc thi im hch ton16/4:nhn tin gi tit kim30/4: d tr li vo cui thng16/5: tt ton s tit kim

1

16/4 N TK 1011 : 100 C TK 4232 : 100 30/4 N TK 801 : 0,21 C TK 491: 0,21 16/5

- N TK 491 : 0,21 N TK 801 : 0,24 C TK 1011 : 0,45

N TK 4232 : 100 C TK 1011 : 100

VD 2:

-Ngy 16/4/200N nhn 100 triu tin gi tit kim 1 thng li sut 0,45%/thng.-Ngy 6/5/200N,KH n tt ton s tit kim trc hn, hng li sut khng k hn 0,15%/thng.D tr li vo ngy cui thng

Company Logo 16/4 N TK 1011 : 100 C TK 4232 :100 30/4 N TK 801 : 0,21 C TK 491 : 0,21 6/5- N TK 491 : 0,1 C TK 1011 : 0,1

N TK 491 : 0,11 C TK 801 : 0,11

N TK 4232 : 100 C TK 1011 : 100

VD3:

-Ngy 16/4/200N nhn 100 triu tin gi tit kim 1 thng li sut 0,45%/thng.-Ngy 26/5/200N, KH n tt ton s tit kim trc hn, hng li sut khng k hn 0,15%/thng.D tr li vo ngy cui thng

Company Logo 16/4 N TK 1011 : 100 C TK 4232 :100 30/4N TK 801 : 0,21 C TK 491 : 0,21 16/5- N TK 491 : 0,21 N TK 801 : 0,24 C TK 4232 : 0,45 26/5- N TK 801 : 0,050225 C TK 1011 : 0,050225- N TK 4232 : 100,45 C TK 1011 : 100,45

Company Logo

3. K TON NGHIP V PHT HNH GTCG

Cc loi GTCG

Company LogoPhng thc tr liTr li trcTr li nh k Tr li khi o hn.Phng thc pht hnhPht hnh ngang gi Pht hnh c chit khu Pht hnh c ph tri

3. K TON NGHIP V PHT HNH GTCG

3.1. K ton pht hnh GTCG tr li sauPht hnh ngang gi

TK MG GTCG TK thch hp TK li phi tr Tk CP tr li 431 1011 492 PHGTCG 803 Mnh gi thanh ton li d tr li thng

thanh ton MGCompany Logo

V d : 1. N Tk 1011: 150 C Tk 431: 150 2. 2. d tr li thng N Tk 803: 1,25 C Tk 492: 1,25 3. 3.khi o hn N Tk 492 : 15 N Tk 431 : 150 C Tk: 1011: 165 Company LogoNgy 1/6/N NHTM A pht hnh tri phiu loi tr li sau,k hn 12 thng,ls 10%/nm, tng mnh gi ca chng t l 150, tng s tin thu v l 150 bng tin mt

Pht hnh c chit khu

Tk MG GTCG 431 Tk CK GTCG 432 Tk CP tr liPH GTCG 803 CK phn b CK (thng) MG

Tk thch hp 1011 Tk li phi tr 492 ST thu vo thanh ton li d tr li thng

Thanh ton MG

Company Logo

V d : 1. N Tk 1011: 30 1 N Tk 1011: 120 N Tk 432: 30 C Tk 431: 150 2. Phn b Ck thng N Tk 803: 2,5 C Tk 432: 2,5 3. D tr li hng thng N Tk 803 : 1,25 C Tk 492: 1,25 Company LogoNgy 1/6/N NHTM A pht hnh tri phiu loi tr li sau,k hn 12 thng,ls 10%/nm, tng mnh gi ca chng t l 150, tng s tin thu v l 120 bng tin mt4. Khi o hn N Tk 492: 15 N Tk 431 : 150 C Tk 1011: 165

- Pht hnh c ph tri

TK CP tr li PH GTCG 803 TK ph tri GTCG 433 TK thch hp 1011 phn b ph tri thng ph tri ST thu voTk li phi tr 492 Tk MG GTCG 431 d tr li thng

thanh ton MG thanh ton liCompany Logo

V d : 1. N TK 1011: 175 C TK 431: 150 C Tk 431: 1 C Tk 433: 25 2. phn b ph tri N TK 433: 2,08 C Tk 803 : 2,08 3. d tr li hng thng N Tk 803: 1,25 C Tk 492: 1,25

Company LogoNgy 1/6/N NHTM A pht hnh tri phiu loi tr li sau,k hn 12 thng,ls 10%/nm, tng mnh gi ca chng t l 150, tng s tin thu v l 175 bng tin mt4. khi o hn N Tk 492: 15 N Tk 431: 150 C Tk 1011: 165

3.2. K ton pht hnh GTCG tr li trc- pht hnh ngang gi TK MG GTCG 431 TK CP ch phn b 388 TK CP tr li PH 803

li tr trc phn b li thng MG TK thch hp 1011

ST thu v

Thanh ton GTCG khi o hn

Company Logo

V d 1. N Tk 1011: 135 N Tk 388: 15 C Tk 431: 150 2. phn b li thng N Tk 803: 1,25 C Tk 388: 1,25 3. khi o hn N Tk 431: 150 C Tk 1011: 150

Company LogoNgy 1/6/N NHTM A pht hnh tri phiu loi tr li trc,k hn 12 thng,ls 10%/nm, tng mnh gi ca chng t l 150, tng s tin thu v l 150 bng tin mt

3.2. K ton pht hnh GTCG tr li trcpht hnh c chit khu

TK MG GTCG TK CK GTCG TK CP tr li PHGTCG gi tr CK phn b CK thng

MG Tk CP ch phn b li tr trc phn b li thng

TK thch hp ST thu v Thanh ton GTCG khi o hn

3.2. K ton pht hnh GTCG tr li trc 1. N Tk 1011: 15 N Tk 1011: 105 N Tk 432: 30 N Tk 388 : 15 C Tk 431: 150 2. phn b CK thng N Tk 803: 2,5 C Tk 432: 2,5 3. phn b li thng N Tk 803: 1,25 C Tk 388: 1,25

Company LogoNgy 1/6/N NHTM A pht hnh tri phiu loi tr li trc,k hn 12 thng,ls 10%/nm, tng mnh gi ca chng t l 150, tng s tin thu v l 120 bng tin mt4. khi o hn N Tk 431: 150 C Tk 1011: 150

3.2. K ton pht hnh GTCG tr li trcPht hnh c ph tri

phn b gi tr ph tri ( thng) TK PT GTCG TK cp tr li PHGTCG GT ph tri Tk cp ch phn b phn b li thng li tr trc TK MG GTCG TK thch hp MG ST thu v Thanh ton GTCG khi o hn Company Logo

44 Company LogoNgy 1/6/N NHTM A pht hnh tri phiu loi tr li trc,k hn 12 thng,ls 10%/nm, tng mnh gi ca chng t l 150, tng s tin thu v l 175 bng tin mt3.2. K ton pht hnh GTCG tr li trcPht hnh c ph tri 1. N Tk 1011:160 N Tk 388: 15 C TK 431:150 C TK 433:25 2. phn b ph tri N Tk 433: 2,08 C Tk 803: 2,08 3. phn b li thng N Tk 803: 1,25 C Tk 388: 1,25 4. thanh ton gc N Tk 431: 150 C Tk 1011: 150

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