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CHẾ ĐỘ KẾ TOÁN DOANH NGHIỆP – NHỮNG QUY ĐỊNH MỚI NHẤT VỀ KẾT CẤU TÀI KHOẢN, NGHIỆP VỤ HẠCH TOÁN, GHI CHÉP SỔ SÁCH – CHỨNG TỪ VÀ BÁO CÁO TÀI CHÍNH KẾ TOÁN

CHẾ ĐỘ KẾ TOÁN DOANH NGHIỆP – NHỮNG QUY ĐỊNH MỚI NHẤT VỀ KẾT CẤU TÀI KHOẢN, NGHIỆP VỤ HẠCH TOÁN, GHI CHÉP SỔ SÁCH – CHỨNG TỪ VÀ BÁO CÁO TÀI CHÍNH KẾ TOÁN

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Những năm qua, với sự phát triển của nền kinh tế, đã phát sinh nhiều nghiệp vụ kinh tế mà chế độ kế toán doanh nghiệp ban hành theo Quyết định số 15/2006/QĐ-BTC ngày 20/03/2006 của Bộ trưởng Bộ Tài chính (viết tắt là Quyết định số 15/2006/QĐ-BTC) chưa có hướng dẫn cụ thể. Cập nhật, bổ sung hướng dẫn kế toán cho những thay đổi đó, ngày 22/12/2014, Bộ Tài chính đã ban hành Thông tư số 200/2014/TT-BTC Hướng dẫn chế độ kế toán doanh nghiệp mới (thay thế Quyết định số 15/2006/QĐ-BTC) và Thông tư số 202/2014/TT-BTC Hướng dẫn phương pháp lập và trình bày báo cáo tài chính hợp nhất (thay thế cho Phần XII Thông tư số 161/2007/TT-BTC) áp dụng cho các doanh nghiệp hoạt động dưới hình thức công ty mẹ – công ty con thuộc các ngành, thành phần kinh tế trong cả nước khi lập và trình bày báo cáo tài chính hợp nhất.

Nhằm giúp các doanh nghiệp và những người quan tâm đến công tác kế toán doanh nghiệp thuận tiện trong việc nghiên cứu, áp dụng trong thực tiễn của đơn vị, Nhà xuất bản Hồng Đức xin giới thiệu cuốn sách:

“CHẾ ĐỘ KẾ TOÁN DOANH NGHIỆP

NHỮNG QUY ĐỊNH MỚI NHẤT VỀ KẾT CẤU TÀI KHOẢN,

NGHIỆP VỤ HẠCH TOÁN, GHI CHÉP SỔ SÁCH – CHỨNG TỪ

VÀ BÁO CÁO TÀI CHÍNH KẾ TOÁN”

Nội dung cuốn sách gồm:

  1. 1. HƯỚNG DẪN CHẾ ĐỘ KẾ TOÁN DOANH NGHIỆP:

-      Kết cấu và nghiệp vụ hạch toán tài khoản kế toán;

-      Nội dung và phương pháp lập báo cáo tài chính;

-      Lập, luân chuyển chứng từ kế toán;

-      Sổ kế toán và hình thức kế toán.

  1. 2. HƯỚNG DẪN PHƯƠNG PHÁP LẬP VÀ TRÌNH BÀY BÁO CÁO TÀI CHÍNH HỢP NHẤT:

-      Phương pháp hợp nhất báo cáo tài chính một số giao dịch cơ bản giữa công ty mẹ và các công ty con;

-      Phương pháp xử lý các khoản dự phòng phát sinh từ các giao dịch trong nội bộ tập đoàn khi lập và trình bày báo cáo tài chính hợp nhất;

-      Hợp nhất báo cáo tài chính của tập đoàn đa cấp và sở hữu chéo;

-      Chuyển đổi báo cáo tài chính của công ty con sang đồng tiền báo cáo của công ty mẹ;

 

-      Báo cáo lưu chuyển tiền tệ hợp nhất.

140 SƠ ĐỒ KẾ TOÁN DOANH NGHIỆP – HỆ THỐNG TÀI KHOẢN, DANH MỤC VÀ BIỂU MẪU CHỨNG TỪ – SỔ KẾ TOÁN – MẪU BÁO CÁO TÀI CHÍNH NĂM 2015

140 SƠ ĐỒ

K TOÁN DOANH NGHIP

HỆ THỐNG TÀI KHOẢN, DANH MỤC VÀ BIỂU MẪU CHỨNG TỪ – SỔ KẾ TOÁN – MẪU BÁO CÁO TÀI CHÍNH NĂM 2015

(Theo Thông tư số 200/2014/TT-BTC ngày 22-12-2014của Bộ tài chính)

 

Nhằm giúp các doanh nghiệp và những người quan tâm đến công tác kế toán doanh nghiệp thuận tiện trong việc nghiên cứu, áp dụng trong thực tiễn cũng như trong công tác của nghành mình. Bộ tài chính đã ban hành phụ lục thông tư 200/2014/TT-BTC ngày 22-12-2014 với nội dung sau:

Danh mục hệ thống tài khoản kế toán doanh nghiệp

Biểu mẫu báo cáo tài chính

Danh mục và biểu mẫu báo cáo tài chính

Danh mục và biểu mẫu chứng từ kế toán

Chắc chắn cuốn sách sẽ rất hữu ích cho những người sử dụng trong việc thực hiện công tác kế toán tại doanh nghiệp, đồng thời sẽ tiện lợi, dễ hiểu cho người nghiên cứu, học tập với 140 sơ đồ kế toán chi tiết có giải thích cụ thể

Sách bao gồm nội dung chính sau:

  • PHẦN I. 140 SƠ ĐỒ KẾ TOÁN DOANH NGHIỆP
  • PHẦN II. DANH MỤC HỆ THỐNG TÀI KHOẢN KẾ TOÁN DOANH NGHIỆP
  • PHẦN III. BIỂU MẪU BÁO CÁO TÀI CHÍNH
  • PHẦN IV. DANH MỤC VÀ BIỂU MẪU CHỨNG TỪ KẾ TOÁN

Mặc dù có rất nhiều cố gắng trong biên soạn song vì thời gian có hạn nên không tránh khỏi những hạn chế nhất định. Ban biên soạn mong nhận được và chân thành cảm ơn các ý kiến đóng góp của bạn đọc.

Sách dày 444 trang khổ 20×28 in bằng giấy trắng bãi bằng. in xong và phát hành ngày 10 tháng 5 năm 2015.

Giá phát hành 325.000đ/cuốn

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