Bài giảng chương II- Chứng từ kế toán

Tom tat Bai giang chuong II- Chung tu ke toan: ...* CHUONG IICHUNG TU KE TOAN * Van ban phop quy Che do chung tu ke toon theo QD 15 Thung tu so 120/2002/TT-BTC ngay 30/12/2002 huong dan thi hanh Nghi dinh so 89/2002/ND-CP ve viec in, phot hanh, su dung, quan ly hoo don. Cung van so 3822/TC-VP ngay 13/04/2004 donh chonh Thung tu so 120/2003/TT-BTC. Thung tu lion tich so 94/2003/TTLT/ BTC-BTM-BCA huong dan che do su dung hoa don, chung tu doi voi hang hoa luu thong tren thi truong. * HD kinh doanh Nguoi ra quyot dinh HE THONG KE TOAN Thu thap, ghi chop Xu ly, phon loai,kiem tra Boo coo truyen tin DT SDTT bon trong DT SDTT Bon ngoai PP chung tu PP tai khoan PP tong hop, con doi PP tonh gio * NOI DUNG Khoi niem, noi dung va y nghia Coc yeu to cua chung tu ke toon Phon loai chung tu ke toon Tronh tu luon chuyen chung tu. * 1. Khoi niem Phan onh coc nghiep vu kinh te theo thoi gian va dia diem vao coc ban chung tu ke toon Phuc vu cho cung toc quan ly Phuc vu cho cung toc ke toon. Chung tu ke toon : Minh chung phop ly bang giay to, van ban