CU HI CHUN B CHNG 2

K ton ti chnh l g? V k ton qun tr l g?

Bo co ti chnh l g?
Bo co ti chnh bao gm nhng bng bo co chnh
no? Trnh by ni dung ca nhng bng bo co ny
Hy su tm bo co ti chnh ca mt cng ty c
phn no m nhm quan tm

1
 CHNG 2: (PHN 1)
BO CO TI CHNH V
QUY TRNH LP BO CO TI CHNH

2
 NI DUNG CHNH
1. BO CO TI CHNH
1. BO CO KT QU KINH DOANH
2. BO CO LI NHUN GI LI
3. BNG CN I K TON
4. BO CO LU CHUYN TIN T
2. YU CU C BN CA THNG TIN K TON
3. CC GI THIT & 7 NGUYN TC C BN CU K
TON TI CHNH
4. QUY TRNH LP BO CO TI CHNH C BN

3
 BO CO TI CHNH

BO CO TI CHNH L SN PHM CA H THNG K

TON TI CHNH NHM CUNG CP THNG TIN TI
CHNH CU DN GIP I TNG BN NGOI RQ

NH U T BO CO TI CC C
V NGI CHO CHNH CA CC HI U
VAY DOANH NGHIP T
?
C HI A

C HI B

4
 BO CO THNG NIN CU CNG TY

CUNG CP CHO C NG V CC
I TNG QUAN TM KHC.
1.CC BO CO TI CHNH
2.BNG THUYT MINH
3.BO CO KIM TON
4. BNG BO CO V PHN TCH
CU BAN QUN TR DN.

5
 BO CO TI CHNH
CUNG CP THNG TIN TI CHNH CA CNG TY
CHO CC I TNG BN NGOI RQ (C NG
V CC I TNG QUAN TM KHC).

BNG CN
I K TON
BO CO
KQHKD
BO CO
LI NHUN
GI LI
BO CO
LU CHUYN
TIN T 6
 BO CO KT QU KINH DOANH
THNG TIN V KT QU HKD LI HOC L CU
CNG TY TRONG THI ON BO CO.
CNG TY DU LCH AAA
BO CO THU NHP
THNG 9/2008
DOANH THU
Doanh thu dch v $ 11,000.0
Tng doanh thu $ 11,000.0
CHI PH
Chi ph vn phng phm $ 4,000.0
Chi ph lng $ 2,000.0
Chi ph thu $ 2,000.0
Chi ph tin ch $ 600.0
Chi ph bo him $ 300.0
Chi ph qung co $ 100.0
Tng chi ph $ 9,000.0
LI NHUN HOT NG KINH DOANH 2,000.0
LI (L) T CC HOT NG KHC -
LI NHUN TRC THU 2,000.0
THU THU NHP DOANH NGHIP -
7
LI NHUN SAU THU 2,000.0
 BO CO LI NHUN GI LI

THNG TIN V S THAY I LI NHUN GI LI

(VN CH S HU) TRONG THI ON BO CO.
C TH L DO TC NG T LI NHUN RNG V
VIC CHIA C TC CHO C NG TRONG K

AROMA, INC.
BO CO LI NHUN GI LI
THNG 9/2008
Li nhun gi li 1/9/2008 $ -
Cng: Li nhun rng 2,000
Tr: c tc (1,000)
Li nhun gi li 30/9/ 2008 $ 1,000

8
 BNG CN I K TON
AROMA, INC.
THNG TIN V V TH TI BNG CN I K TON
NGY 30/9/2008
CHNH CA CNG TY TI TI SN
THI IM BO CO: Tin mt $ 14,000
Khon phi thu 1,000
Vn phng phm
1. S HU NHNG TI SN Thit b
3,000
40,000
NO, BAO NHIU? Tng ti sn $ 58,000

2. NGUN VN NH TH NGUN VN
N
NO? Khon phi tr $ 7,000
Phiu n phi tr 20,000
2.1 VN N BAO NHIU? Tng n 27,000
VN CH S HU
2.2 VN CH S HU Vn gp c ng 30,000
Li nhun gi li 1,000
BAO NHIU? Tng vn ch s hu 31,000
Tng ngun vn $ 58,000

9
 BO CO LU CHUYN TIN T
AROMA, INC.
THNG TIN TI CHNH
BO CO LU CHUYN TIN T
V VIC THU V CHI THNG 9/2008
TIN CA DN TRONG DNG TIN T HOT NG KINH DOANH
THI ON BO CO. Thu tin t khch hng $ 10,000
tr tin cho nh cung cp v nhn vin (5,000)
C TH L CC H TI Tin rng t hot ng kinh doanh 5,000
CHNH, U T V DNG TIN T HOT NG U T
KINH DOANH C TC Chi tin mua thit b (40,000)
Tin rng t hot ng u t (40,000)
NG NH TH NO DNG TIN T HOT NG TI CHNH
N TNH HNH TIN Thu tin t pht hnh c phiu 30,000
CA DN. QUA NH Chi tin tr c tc cho c ng (1,000)
Thu tin t vay n ngn hng
U T C TH NH 20,000
Tin rng t hot ng ti chnh 49,000
GI C KH NNG THAY I TIN RNG TRONG K 14,000
TO TIN, MC S d tin mt u k 1/9/2008 -
CN TIN CA DN S d tin mt cui k 30/9/2008 $ 14,000

10
 MQH GIA CC BO CO TI CHNH

THI THI
IM IM KT
THI K
BT U THC

BNG BNG
CN I CN I
K TON K TON
BO CO KQHKD
BO CO LU CHUYN TIN T
BO CO LI NHUN GI LI 11
V D: MQH GIA CC BO CO TI CHNH (1)
GI THIT CNG TY BT U H VO NGY 1/9/2008.
DI Y L BNG CN I K TON NGY 30/9/2008
AROMA, INC.
BNG CN I K TON
NGY 30/9/2008
30/09/08
TI SN
Tin mt $ 14,000
Khon phi thu 1,000
Vn phng phm 3,000
Thit b 40,000
Tng ti sn $ 58,000

N
Khon phi tr $ 7,000
Phiu n phi tr 20,000
Tng n 27,000
VN CH S HU
Vn gp c ng 30,000
Li nhun gi li 1,000
Tng vn ch s hu 31,000 12
Tng n & vn ch s hu $ 58,000
 V D: MQH GIA CC BO CO TI CHNH (2)
AROMA, INC.
BO CO THU NHP
THNG 9/2008 AROMA, INC.
Doanh thu BNG CN I K TON
Thu nhp dch v $ 11,000 NGY 30/9/2008
Tng thu nhp 11,000 TI SN
Chi ph Tin mt $ 14,000
Chi ph vn phng phm 4,000 Khon phi thu 1,000
Chi ph lng 2,000 Vn phng phm 3,000
Chi ph thu ca hng 2,000 Thit b 40,000
Chi ph tin ch 600 Tng ti sn $ 58,000
Chi ph bo him 300
Chi ph qung co 100 N
Tng chi ph 9,000 Khon phi tr $ 7,000
Li nhun rng $ 2,000 Phiu n NH phi tr 20,000
Tng n 27,000
PIZZA AROMA, INC. VN CH S HU
BO CO LI NHUN GI LI Vn gp c ng 30,000
THNG 9/2008 Li nhun gi li 1,000
Li nhun gi li 1/9/2008 $ - Tng vn ch s hu 31,000
Cng: Li nhun rng 2,000
Tng n & vn ch s hu $ 58,000
Tr: c tc (1,000)
Li nhun gi li 30/9/ 2008 $ 1,000
13
 V D: MQH GIA CC BO CO TI CHNH (3)
AROMA, INC.
AROMA, INC.
AROMA, INC.
BO CO LU CHUYN TIN T
BNGCN
BNG CN I
I K
KTON
TON
NGY 30/9/2008
30/9/2008
THNG 9/2008
NGY
DNG TIN T HOT NG KINH DOANH
TI SN THAY I
30/09/08
TI SN 1/9 - 30-9/08
Thu tin t khch hng $ 10,000
Tin
Tinmtmt $ $ 14,000
14,000 tr tin cho nh cung cp v nhn vin (5,000)
Khon
Khonphiphithuthu 1,000
1,000 Tin rng t hot ng kinh doanh 5,000
Vn
Vnphng
phngphm
phm 3,000
3,000 DNG TIN T HOT NG U T
Thit
Thitbb 40,000
40,000 Chi tin mua thit b (40,000)
Tng
Tngtitisn
sn $ $ 58,000
58,000 Tin rng t hot ng u t (40,000)
DNG TIN T HOT NG TI CHNH
N
N
Khon Thu tin t pht hnh c phiu 30,000
Khonphi
phitrtr $ $ 7,000
7,000 Chi tin tr c tc cho c ng (1,000)
Phiu n phi tr 20,000
Phiu n NH phi tr 20,000 Thu tin t vay n ngn hng 20,000
Tng n 27,000
Tng n 27,000
Tin rng t hot ng ti chnh 49,000
VN CH S HU
VN CH S HU THAY I TIN RNG TRONG K 14,000
Vn gp c ng 30,000
Vn gp c ng 30,000 S d tin mt u k 1/9/2008 -
Li nhun gi li 1,000
Li nhun gi li 1,000 S d tin mt cui k 30/9/2008 $ 14,000
Tng vn ch s hu 31,000
Tng vn ch s hu 31,000
Tng n & vn ch s hu $ 58,000 14
Tng n & vn ch s hu $ 58,000
CC CU HI CN C TR LI
Ti sn l g?; Vn ch s hu l g? Vn n l
g?
Khon phi thu l g? Khon phi tr l g? Tin
mt l g? Ti sn c nh l g?
Doanh thu l g? Chi ph l g? Li (l) ngoi
hot ng kinh doanh l g?
-Theo bn ai s l ngi chu trch nhim lp cc
bng bo co ti chnh?
-Theo bn ai s l ngi chu trch nhim v s
liu c cng b trn cc bo co ti chnh? Gii
thch
 YU CU CA THNG TIN K TON
THNG TIN K TON CN PHI ___________
NH TH NO L THNG TIN HU CH ?

16
 CC GI THIT & 7 NGUYN TC C BN
CU K TON

1. GI THIT THC TH KINH DOANH

2. GI THIT THC O TIN T
3. GI THIT K K TON

1. NGUYN TC C S DN TCH
2. NGUYN TC HoT NG LIN TC
3. NGUYN TC GI GC
4. NGUYN TC PH HP
5. NGUYN TC NHT QUN
6. NGUYN TC THN TRNG
7. NGUYN TC TRNG YU
 CC GI THIT & 7 NGUYN TC C BN
CU K TON

THC O TIN T
K TON S DNG THC O
THC TH KINH DOANH
TIN T QUC GIA THU THP
DN L MT N V C LP C H
V TRNH BY THNG TIN TRN
THNG K TON RING BIT VI
CC BO CO TI CHNH.
CH S HU, CH N & DN KHC.

K K TON
CHIA I SNG DN THNH
NHNG THI ON BNG NHAU
(K K TON) TIN CHO VIC
CUNG CP THNG TIN KP THI,
GIP NH U T RQ.
 CC GI THIT & 7 NGUYN TC C BN
CU K TON (TT)

NGUYN TC PH HP
Now Future CNG TY CN GHI NHN CHI PH
HOT NG LIN TC PHT SINH TNG XNG VI
GI THIT DN S TIP TC HOT PHN DOANH THU PHT SINH
NG TRONG TNG LAI TRONG K
KHNG PH SN HOC B BN

NGUYN TC NHT QUN

CC CHNH SCH, CC PHNG
PHP K TON PHI C P
DNG NHT QUN T K NY
SANG K KHC
 CC GI THIT & 7 NGUYN TC C BN
CU K TON (TT)

NGUYN TC PH HP
Now Future CNG TY CN GHI NHN CHI PH
HOT NG LIN TC PHT SINH TNG XNG VI
GI THIT DN S TIP TC HOT PHN DOANH THU PHT SINH
NG TRONG TNG LAI TRONG K
KHNG PH SN HOC B BN

NGUYN
NGUYNTC
TCGI
GIGC
GC NGUYN TC NHT QUN
THNG
THNGTIN
TINK
KTON
TONC
CO
O CC CHNH SCH, CC PHNG
LNG
LNGDA
DATRN
TRNCHI
CHIPH
PH PHP K TON PHI C P
THC
THCTT DNG NHT QUN T K NY
SANG K KHC
CC GI THIT & NGUYN TC C BN
CU K TON (TT)

NGUYN TC THN TRNG:

Thn trng l vic xem xt, cn nhc, phn on cn thit
lp cc c tnh k ton trong cc iu kin khng chc chn.
Nguyn tc thn trng i hi:
a/ Phi lp cc khon d phng nhng khng lp qu ln;
b/ Khng nh gi cao hn gi tr ca cc ti sn v cc khon
thu nhp;
c/ Khng nh gi thp hn gi tr ca cc khon n phi tr v
chi ph;
d/ Doanh thu v thu nhp ch c ghi nhn khi c bng chng
chc chn v kh nng thu c li ch kinh t, cn chi ph
phi c ghi nhn khi c bng chng v kh nng pht sinh
chi ph.
CC GI THIT & NGUYN TC C BN
CU K TON (TT)

NGUYN TC TRNG YU:

Thng tin k ton c coi l trng yu trong trng hp nu
thiu thng tin hoc thiu chnh xc ca thng tin c th
lm sai lch ng k bo co ti chnh, lm nh hng n
quyt nh kinh t ca ngi s dng bo co ti chnh.
Tnh trng yu ca thng tin phi c xem xt c trn phng
din nh lng v nh tnh
 CC GI THIT & NGUYN TC C
BN CU K TON (TT)
NGUYN TC C S DN TCH
Mi nghip v kinh t, ti chnh ca doanh nghip lin quan
n ti sn, n phi tr, ngun vn ch s hu, doanh thu, chi
ph phi c ghi s k ton vo thi im pht sinh, khng
cn c vo thi im thc t thu hoc thc t chi tin tng
ng tin.
Bo co ti chnh lp trn c s dn tch phn nh tnh hnh ti
chnh ca doanh nghip trong qu kh, hin ti v tng lai.

23
V D: CNG TY RCS MUA KHU T A VI GI L
$500,000. NGY 31/12/2008 KHU T NY C NH
GI TRN TH TRNG L $525,000. HI TI SN T
TH HIN TRONG S SCH K TON L BAO NHIU?

Nguyn tc hay gi thit no cn p dng khi xc

nh gi tr ny?
 RUSTIC CAMP SITES
BO CO THU NHP
T 1/1-31/12
DOANH THU CHO THU $ 85,000
CHI PH HOT NG (50,000)
LI NHUN RNG $ 35,000

Nguyn tc hay gi
Beginning common stock
thit
Plus: Common stock issued
no
$
cn -
p dng lp bo co
120,000
ny?Ending common stock $ 120,000
Beginning retained earnings $ -
Plus: Net income 35,000
Less: Dividends (4,000)
Ending retained earnings 31,000
Total stockholders' equity $ 151,000