Bài giảng Chương 6 :Các hìnhthức kế toán

Tom tat Bai giang Chuong 6 :Cac hinhthuc ke toan: ...iem tra bao dam cac quy dinh ve chung tu ke toan. Moi so lieu ghi tren so ke toan bat buoc phai co chung tu ke toan hop phap, hop ly chung minh. Don vi ke toan duoc ghi so ke toan bang tay hoac ghi so ke toan bang may vi tinh. Truong hop ghi so bang tay phai theo mot trong cac hinh thuc ke to... do can cu so lieu da ghi tren so Nhat ky chung de ghi vao So Cai theo cac tai khoan ke toan phu hop. Neu don vi co mo so, the ke toan 212 So, the ke toan chi tiet So Nhat ky dac biet Chung tu ke toan SO NHAT KY CHUNG SO CAI Bang can doi so phat sinh BAO CAO TAI CHINH Bang tong hop ...cac Nhat ky - Chung tu hoac Bang ke, so chi tiet co lien quan. Doi voi cac loai chi phi san xuat, kinh doanh phat sinh nhieu lan hoac mang tinh chat phan bo, cac chung tu goc truoc het duoc tap hop va phan loai trong cac bang phan bo, sau do lay so lieu ket qua cua bang phan bo ghi vao cac Bang...