ktqt chuong 4 du toan tong the

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  • 1. D toanTNG TH DOANH NGHIP

2. D toan VA KIM TRA S mang t chc va muc tieu ngn han Chin lc dai han va D toan ngn han Phat trin D toantng th o lng thanh tch va anh gia kt qua anh gia lai muc tiu, D toan D toan Kim tra 3. K TOAN QUAN TR VA H THNG KIM TRA

  • Chu ky kim tra

D toan Kim tra anh gia T chc TH iu chnh 4. Ni dung cua D toan tng th doanh nghip

  • D toan tng th la t hp cua nhiu D toan, co lin h vi nhau trong mt thi ky (mt nm, quy, thang...)
  • D toan hoat ng va D toan tai chnh
    • D toan hoat ng la D toan phan anh mc thu nhp va chi ph oi hoi at muc tiu li nhun
    • D toan tai chnh la D toan phan anh v tr tai chnh va cach thc tai tr cn thit cho cac hoat ng a ln D toan

5. Mi quan h D toan 1. Muc tiu t chc 3. DT chi ph vn 2. DT tiu thu 5. DT san xut 8. DT chi ph nhan cng 10. Kt qua tai chnh d bao 4. Chnh sach u t 6. Kha nng san xut 7. DT cung cp vt t 9. DT chi ph quan ly11. DT Bo co lu chuyn tin t 12. D ton ti chnh 6. D toan hoat ng

  • D toan ban hang (tiu thu)
  • D toan san xut
  • D toan cung ng vt t cho san xut
  • D toan lao ng trc tip
  • D toan chi ph san xut chung
  • D toan chi ph ban hang
  • D toan chi ph quan ly doanh nghip
  • D toan chi ph tai chnh

7. D toan tai chnh

  • D toan vn
  • D toan tin mt
  • Bao cao lai - l d toan
  • Ban cn i k toand toan
  • Bao cao lu chuyn tin td toan

8. Trnh t xy dng D toan tng th doanh nghip 9. D toan tiu thu D toan d tr tp D toan san xut D toan NVL trc tip D toan nhn cng trc tip D toan CPSX chung D toan v gia vn hang ban D toan chi ph ban hang D toan chi ph quan ly DN Bao cao lai l D toan Ngn sach vn KH vn bng tinBang cn i k toan Bao cao LCTT D toan tai chnh D toan hoat ng 10. D bao tiu thu cua doanh nghip

  • Vai tro cua cng tac d bao tiu thu cua doanh nghip
  • Cac nhn t anh hng n cng tac d bao tiu thu
  • Cac phng phap d bao tiu thu
  • a. Phng phap nh tnh (qualitative method)
  • b. Phng phap nh lng (quantitative method)

11. D toan san xut

  • D toan kh i lngsan xut

12. D toan san xut

  • Khi lng san xut phai cn i gia kha nng san xut vi nhu cu

Khi lng san xut = Minimum (Kha nng san xut, nhu cu) 13. D toan cac chi ph san xut ...

  • D toan nguyn liu trc tip
  • D toan lao ng trc tip
  • D toan chi ph san xut chung
  • D toan gia vn hang xut ban
  • D toan chi ph ban hang, chi ph quan ly doanh nghip va chi ph tai chnh

14. D toan nguyn liu trc tip

  • Q x CPnglv.
  • Q x M x Gngl?
  • Q x M x Gngl?

S lng NL S lng NL S lng NL S lng NL mua vao = s dung + tn cui ky -tn thc tD toan theo D toan theo D toanu ky 15. D toan lao ng trc tip

  • Qx CPl
  • Q x Ml x Gl?

16. D toan chi ph san xutchung

  • D toan bin ph san xut chung
    • BP vxQ BP vxQ
  • D toan nh ph san xut chung
  • D toan chi ph san xut chung

17. D toan chi ph san xut chung D toan chi phsan xut chung = D toan bin phsan xutchung n v X Tng mchoat ng Qsx + D toantng nh phsan xut chung 18. D toan gia vn hang xut ban

  • Zv = Cp l +Cp nvl + Cp sxC
  • Zv x Qtt

D toan Gia thanhGia thanh Gia thanhgia vn hang=spsx KH - cua sp tn+ sp tnxut ban trong ky cui ky theo u ky thc t D toan 19. D toan chi ph ban hang, chi ph quan ly va chi ph tai chnh

  • D toan bin ph ban hang
    • BP vxQtt
  • D toan nh ph ban hang
    • Ni dung cu th
    • Lng, khu hao, bao b, ...
    • Chi ph qua kh.

20. D toan vn bng tin

  • D toan vn bng tin phan anh lung tin thu vao va chi ra d tnh, qua o th hin kha nng ap ng nhu cu thanh toan bng tin cho ngi lao ng, cac nha cung cp va ap ng cac nhu cu chi tiu khac

21. D toan vn bng tin

  • D toan vn bng tin c lp t thu nhp va chi ph cua D toan khac
  • Phai d oan khoan thi gian gia doanh thu c ghi nhn va thi im thu tin
  • Phai d oan khoan thi gian gia chi ph a ghi nhn va thi im thc t tra tin
  • Phai loai tr cac khoan chi khng tin mt. V du : chi ph khu hao, chi ph d phong
  • Phai xy dng s d tn quy tin mt ti thiu tai n v.

22. Lp cac bao cao tai chnh D toan

  • (Trn c s cac D toan b phn a lp ).
  • bao cao lai l
  • bang cn i k toan
  • bao cao lu chuyn tin t D toan
  • t h hin ky vong cua cac nha quan ly tai doanh nghip va la c s anh gia tnh hnh thc hin D toan a ra

23. KIM TRA

  • Kim tra ban hang
    • Khng gian, thi gian .
    • Qtt, gia, mt hang, nhn t anh hng
  • Kim tra san xut.
    • Khi lng, gia
    • Chi ph
    • Bin ph, nh ph.

24. CP vt liu trc tip 30,000 Current Assets: CP nhn cng trc tip 20,000 60,000 Cash: xxx Chi ph SX chung 40,000 Accounts Receivable: xxx Inventory: Raw Material: xxx Balance 30,000 Work in process: 30,000 $Finish goods: 35,000 $60,000 25,000 Balance 35,000 25,000 Sales revenue: 32,000 $Less: Cots of Goods Sold: 25,000 $Li nhun tho: 7,000 $32,000 Doanh thu Bradley Paper Company Partial Balance Sheet As of December 31, 19x9 Bradley Paper Company Partial Income Statement For the Year 19x9 Thanh phm Gia vn hang ban Chi ph kinh doanh d dang 25. 26. 27. 28. 29. 30. 31. 32. End of Chapter 3 33. Bng cn i k ton d ton Bang can oi ke toan au ky d toan Tai san = Nguon von au ky d toan Tai san = Nguon von Cuoi ky d toan Bang can oi ke toan cuoi ky d toan Cac d toan nh ky chi tiet