Đôi nét về nghiệp vụ kế toán

Tom tat Doi net ve nghiep vu ke toan: ...chenh lech so voi so lieu cua ngan hang den cuoi thang chua XD duoc nguyen nhan: Neu so lieu ngan hang lon hon so lieu ke toan: No 112: phan chenh lech cho xu ly Co 338: Phai tra khac Sau khi xac dinh duoc nguyen nhan, tuy tung truong hop ghi: No 338: So chenh lech duoc xu ly Co 112 Co...7, 641, 642 (Tinh vao cac chi phi chung, BH hay QLDN) Co 214: Hao mon TSCD Trong thoi gian cho xu ly thi theo doi o TK 338 No 211 Co 214, 338 5. Ke toan giam TSCD Truong hop nhuong ban: BT1. Xoa so TSCD: No 214: Giam gia tri hao mon TSCD cua DN No 811: tang chi phi lien quan den nhuong ... Co 336 Ke toan don vi duoc thu ho giu ho ghi: No 136: So phai thu Co 131, 138, 141, 331… Khi thanh toan cac khoan thu ho, giu ho: ke toan don vi thu ho giu ho duoc thu ho giu ho ghi nguoc lai, khi phat sinh cac khoan chi tra ho lan nhau:Ke toan don vi duoc chi ho tra ho: No tai khoan lien ...