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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.

CHẾ ĐỘ KẾ TOÁN DOANH NGHIỆP – HỆ THỐNG DANH MỤC, SƠ ĐỒ TÀI KHOẢN, BIỂU MẪU CHỨNG TỪ, SỔ SÁCH KẾ TOÁN VÀ PHƯƠNG PHÁP TRÌNH BÀY BÁO CÁO TÀI CHÍNH

hế độ kế toán doanh nghiệp được Bộ tài chính ban hành theo Quyết định số 15/2006/QĐ-BTC ngày 20/03/2006. Trải qua nhiều năm thực hiện cùng với sự phát triển của nền kinh tế, chế độ kế toán theo Quyết định này đã bộc lộ một số điểm chưa phù hợp với thực tiễn áp dụng. Cập nhật, bổ sung cho những điểm chưa phù hợp đó đồng thời đáp ứng yêu cầu quản lý kinh tế trong giai đoạn mới, ngày 22/12/2014, Bộ tài chính đã ban hành 2 Thông tư về chế độ kế toán, cụ thể:Thông tư số 200/2014/TT-BTC Hướng dẫn chế độ kế toán doanh nghiệp và Thông tư số 202/2014/TT-BTC Hướng dẫn phương pháp lập và trình bày báo cáo tài chính hợp nhất. Chế độ kế toán mới tôn trọng bản chất hơn hình thức, xây dựng linh hoạt. Các doanh nghiệp không bắt buộc phải áp dụng mẫu sổ kế toán như trước mà được tự thiết kế, xây dựng riêng phù hợp với yêu cầu quản lý và đặc điểm hoạt động của mình. Tất cả các loại chứng từ đều mang tính hướng dẫn… Riêng về báo cáo tài chính được xây dựng mới hoàn toàn theo nguyên tắc minh bạch, công khai đồng thời bổ sung nhiều quy định về phương pháp lập và trình bày báo cáo tài chính hợp nhất. Những hướng dẫn, sửa đổi của chế độ kế toán mới có hiệu lực kể từ ngày 05/02/2015 và được áp dụng cho năm tài chính bắt đầu hoặc sau ngày 01/01/2015.

Nhằm giúp các doanh nghiệp và những người quan tâm đến công tác kế toán thuận tiện trong việc nghiên cứu, áp dụng chế độ kế toán mới về hệ thống tài khoản kế toán, sơ đồ hạch toán các nghiệp vụ kế toán, các biểu mẫu chứng từ, sổ sách kế toán, báo cáo tài chính doanh nghiệp, Nhà xuất bản Hồng Đức xin giới thiệu cuốn sách:

 

“CHẾ ĐỘ KẾ TOÁN DOANH NGHIỆP

HỆ THỐNG DANH MỤC, SƠ ĐỒ TÀI KHOẢN, BIỂU MẪU CHỨNG TỪ,

SỔ SÁCH KẾ TOÁN VÀ PHƯƠNG PHÁP TRÌNH BÀY BÁO CÁO TÀI CHÍNH

Nội dung cuốn sách gồm:

Phần thứ nhất. DANH MỤC HỆ THỐNG TÀI KHOẢN, BIỂU MẪU CHỨNG TỪ, SỔ SÁCH KẾ TOÁN VÀ GIẢI THÍCH NỘI DUNG, PHƯƠNG PHÁP GHI CHÉP

-       Danh mục hệ thống tài khoản kế toán doanh nghiệp;

-       Danh mục, biểu mẫu chứng từ kế toán;

-       Danh mục, mẫu sổ và giải thích nội dung, phương pháp ghi chép mẫu sổ kế toán;

Phần thứ hai. HỆ THỐNG, NỘI DUNG VÀ PHƯƠNG PHÁP LẬP BÁO CÁO TÀI CHÍNH DOANH NGHIỆP ĐỘC LẬP, HỢP NHẤT

-       Hệ thống, nội dung và phương pháp lập báo cáo tài chính doanh nghiệp độc lập;

-       Hệ thống báo cáo tài chính hợp nhất;

Phần thứ ba. CÁC SƠ ĐỒ KẾ TOÁN CHỦ YẾU

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