Bài giảng Chương 5- Kế toán các khoản phải thu

Tom tat Bai giang Chuong 5- Ke toan cac khoan phai thu: ...– Tai khoan su dung: TK 131 - Phai thu khach hang  Luu y: + TK nay co the co so du ben Co. So du ben Co phan anh so tien nhan truoc, hoac so da thu nhieu hon so phai thu cua khach hang. + Phai chi tiet theo tung doi tuong phai thu. + Khi lap bang CDKT...e) (2b) 512 3331 421 (5) (4) 161 411 336 (7), (9), (10),(13) (11) 111, 112,.. (8) (12),(14) 5.4. KE TOAN CAC KHOAN PHAI THU KHAC –Chung tu ke toan: +Phieu thu; +Phieu chi; +Giay bao no; +Giay bao co; +Bien ban kiem nghiem vat tu hang hoa; +Bien ban...ap; + Doi tuong lap; + Dieu kien lap. 5.5.1.1. Nguyen tac lap du phong –Thoi diem lap + Thoi diem lap va hoan nhap cac khoan DP la thoi diem cuoi ky ke toan cua nam tai chinh. –Doi tuong lap va dieu kien lap + Ke toan can cu vao chung tu goc, do...