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Nhiu bn thng hay so snh gi k ton nh hng v k ton doanh nghip khc nhau nh th
no? Cu hi ny c cc bn t ra rt nhiu.
Tuy nhin, cch s dng thut ng v hnh thc trnh by khc nhau khin cho ngi c c cm gic
thy hai lnh vc k ton c s khc nhau. T , vic vn dng gia hai lnh vc k ton ny tr nn
kh khn i vi ngi hc, ngi lm cng tc k ton.
C thc t l mt ngi hc k ton ti chnh DN th gp nhiu kh khn khi lm k ton ngn hng
v ngc li. c th lm vic c hai lnh vc ny, ngi lm cng tc k ton phi hc k ton
c hai lnh vc, dn n tiu tn c thi gian v tin ca.
Cc bn cng trung tm tham kho s khc nhau ca k ton ngn hng v k ton doanh nghip
I. Ni dung
K ton doanh nghip
L vic ghi chp, phn nh mt cch tng
qut trn ti khon, s k ton v cc bo
co ti chnh theo cc ch tiu gi tr ca
doanh nghip
V bn cht k ton ngn hng v k ton doanh ngip u hch ton cc nghip v pht sinh trong
k k ton. Ngn hng cng l mt doanh nghip nhng kinh doanh mt hng t bit l tin. C hai
u c mi quan h cht ch vi thng tin k ton, u c mc ch l phn nh kt qu hot ng
kinh doanh ca n v thng qua 3 thc o: tin t, hin vt v thi gian lao ng, trong tin t l
thc o ch yu.
II. i tng
i tng ca k ton l s dng thc o bng tin phn nh ngun vn, c cu hnh thnh cc
ngun vn v vic s dng vn (ti sn) trong cc hot ng ca doanh nghip
1. Ti sn v ngun vn.
K ton doanh nghip
Ti sn
Ngn hng
III. c im
KTDN v KTNH u tun th cc nguyn tc, ni dung v phng php hch ton theo cc chun
mc k ton v Lut k ton ban hnh.Nhng nguyn tc k ton c bn bao gm: c s dn tch,
hot ng lin tc, gi gc, ph hp, nht qun, thn trng, trng yu
Doanh nghip
- C s ghi s sch k ton l nhng
chng t gc hp l,m bo thng tin
chnh xc v c s hp l.
-S dng c 3 loi thc o: gi tr,hin
vt,thi gian, nhng ch yu l gi tr.
Ngn Hng
- L t chc trung gian ti chnh nn phn
nh r nt tnh hnh huy ng vn trong
cc thnh phn kinh t v dn c, ng
thi s dng s tin cho vay.
- C tnh giao dch v x l nghip v NH
2/ NHIM V:
Ngn hng
Doanh nghip
V/ CHNG T:
Chng t k ton l cc bng chng chng minh cc nghip v pht sinh trong k ca n v v l
c s hch ton vo ti khon k ton.
Hai h thng k ton u tun th theo hai hnh thc chng t
- Chng t bt buc
- Chng t hng dn
Lun tun theo cc bc: lp chng t, x l, kim tra chng t, ghi s v lu tr chng t.
Phn loi chng t:
Doanh nghip
Ngn Hng
chuyn khon.
*Theo trnh chuyn mn k thut: CT
giy v CT in t.*Theo cng dng v
trnh t ghi s: CT gc, Ct ghi s, CT
lin hp.