Ebook Hướng dẫn làm kế toán đơn vị chủ đầu tư bằng Excel: Phần 2

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PHAN 4. HLftiNG DAN TO CHLfC CHLfNG TLf KE TOAN BANG EXCEL

C H l f O N G 7

C H L fN G T i f T I E N T E

Trong chtfdng 5 va chtfdng 6, chung ta da tim hieu mot sd phtfdng phap quan
ly va ghi chep sd sach quan ly nhan stf tien ltfdng va chtfng ttf vat ttf cho cac ddn vi
chu dau ttf. Co rat nhien phtfdng phap tinh ltfdng va hach toan vat ttf tdn kho. cac vi
du trong chtfdng 5 va chtfdng 6, chi la mot trong cac phtfdng phap tinh. Tuy nhien,
chung da de cap den mot sd van de can ban, dtfa ra cach td chtfc dff li§u va thong
qua do giup ban co nhffng y niem tot hdn khi tao lap nhffng cd sd dff lieu rieng cua
minh. Trong chtfdng 7 Chtfng ttf tien te, chung ta se tiep ndi bang mot vi du dien
hinh vdi nhffng thuat toan va cong thtfc m ang, nhtfng cong thtfc ma ban da lam quen
trong chtfdng 5 va 6. Do la nhffng cong thtfc giup ban tinh tdng m ot nhom cac thupc
tinh giong nhau. Vi du, tinh tdng cac khoan chi trong ngay 01/01/2004. So vdi cong
thtfc tim kiem cac dff lieu co quan he vdi nhau (nhtf ham VLO O K U PQ ma chung ta
da nghien ctfu trong chtfdng 5, V LO O K U P() ttfdng ttf lenh S E T R EL A T IO N TO
trong FOXPRO hoac lenh D A T QUAN H E LA trong XTF), cong thtfc mang dtfa ra
m ot khai niem mdi: tinh tong theo nhom .

Tai sao cac sd lieu ghi sd cua ban khong khdp nhau? M ot vi du dien hinh
nha't la sd lieu tren sd quy (do thu quy ghi va giff) va so' lieu tren sd chi tie't tien mat
(do ke toan ghi). Hai ngtfdi ghi hai sd khac nhau, cl nhffng thdi diem khac nhau vdi
nhffng yeu cau quan ly khac nhau, do m et moi, quen ... hang ta ly do khie'n cho thu
quy va ke toan luon vat va so khdp, doi chieu dff lieu cudi ngay. Ne'u stf dung Excel
chi de thay the viec ghi chep va tinh toan, chac chan ban van khong the an tam bdi
cach lam ntfa ttf dong va ntfa thu cong do. Co phtfdng phap nao giam thieu stf ghi
chep, ttfc la lam cho qua trinh ghi chep chi dien ra mot lan duy nha't (thong qua
chtfng ttf gdc hay chtfng ttf ke toan), sau do chtfdng trinh se ttf dong ghi sd va len
bao cao tdng hdp. Gia stf, ban chi can nhap cac phieu thu hay phie'u chi, sau do

Excel se ddng thdi ttf dong ghi ca vao “sd q u y ” va ca “sd chi tie't tien m a t”. That la
mot y ttfdng tuyet phai khong cac ban! C ac ban se thay rang chi vdi nhtfng cong cu
tinh toan ddn gian chung ta se ttf dong hoa qua trinh lien ke't, tdng hdp dtf lieu, lam
cho dff lieu trd nen “nhat q u a n ”.

7.1. Tong quail ve cdc chitng tit tien te

Khac vdi cac chtfng ttf vat ttf. cac chtfng ttf tien te phan anh tinh hinh thu chi
va moi van de lien quan de'n tinh hinh tai chinh cua cac ddn vj chu dau ttf. Ndi
nhtf the khong cd nghTa rang, chtfng ttf tien te quan trong hdn chtfng ttf vat ttf.
Nhtfng d mtfc do nao do chtfng tCf tien te luon dtfdc cac ddn vi quan tam hdn. dieu
nay cung de hieu do gia tri cua dong tien bao gid cflng nhan thay ngay. Khac vdi
tien te. gia tri, chat ltfdng vat ttf rat khd danh gia va trong thtfc te' nhieu ddn vi khi

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PHAN 4 HUONG DAN TO CHlfC CHLfNG TLf KE TOAN BANG EXCEL

dinh gid lai tai san mdi biet minh bi lo, dien hinh nhat la ton kho hang kho ban,
theo thdi gian gia tri hang hoa bi giam dan, nhtfng tren so sach giay td van ghi
nguyen gia tri ban dau (gia nhap, gia mua). Tuy khong phtfc tap va chi tie't nhtf
vat ttf hang ton, nhtfng cac chtfng ttf tien te lai doi hoi trinh do ngtfdi quan ly cao
hdn. Vi du, cac thu kho co trinh do van hda trung binh khong can biet ve ke' toan
van cd kha nang ghi chep va lam tot nghiep vu quan ly vat ttf. Nhtfng ne'u ban
khong bie't gi ve he tho'ng tai khoan ke toan, cach thtfc luan chuyen chtfng ttf,
cach hach toan, ke't chuyen chi phi... thi ban khd cd hy vong thanh cdng.

Chtfng ttf tien te, phan anh tinh hinh tai chinh, nguon vdn, dau ttf nguon vdn,
cac khoan chi phi cho dtf an, cdng trinh v.v... cd ra't nhieu cac khoan muc, xem he
thong tdi khodn Phan 1, can dtfdc quan ly va phan tich. Trtfdc khi di sau tim hieu,
chung ta cung xem xet mot he thd'ng quan ly ke toan thtfdng dtfdc ap dung cho
cac ddn vi, nha't la trong thdi ky bao cap:

1. Thu quy - Thu, chi tien va ghi sd quy

2. Ke toan thanh toan - V iet phie'u thu, hoac phieu chi
3. Ke toan cong nd - Theo doi cac khoan nd

4. Ke toan vat ttf - Phdi hdp vdi bo phan vat ttf theo ddi hang hda, tai san,
vat lieu, cdng cu lao dong...

5. Ke' toan tien ltfdng - Tinh ltfdng, bao hiem ...

6. Ke' toan tdng hdp - Kiem tra, tao cac but toan tdng hdp, ke't chuyen chi.
phi va lap cac bao cao tai chinh

7. Ke toan trtfdng - Chi huy va dieu hanh hoat dong

Nhtf chung la da thay, can tdi 7 nhan vien hoac nhieu hdn ntfa de lam cdng
viec ke toan? 77 at khung khiep!

N hieu ngtfd lam nhtf vay dang le ra so' lieu ke toan phai khdp nhau. Nhtfng
thtfc te, hoan toa n ngtfdc lai, do cdng viec bj chia nhd, nen khi cd nghiep vu phat
sinh, mdi nhan v ien phu trach phan viec ciia minh lai ghi sd d nhffng thdi diem
khac nhau va tn jo cach nghi “chu q u a n ” cua ngtfdi dd va day la nguyen nhan
chu yeu dan de'n nhffng m au thuan khi len bao cao tdng hdp.

Gia stf, thay vi stf dung phtfdng phap ghi sd neu tren chung ta ttf nghi ra md
hinh luan ch u y er chtfng ttf mdi, xem So do 7.1 He thong luan chuyen chiing tif tien
tc- M o hinh nay :o diem gi khac vdi md hinh trtfdc. Y ttfdng chinh d day la: can
ctf chtfng ttf ke t< 'dn hoac chtfng ttf gdc, can bo ke toan chi can nhap dff lieu mot
lan duy nha't va i m ay vi tinh va sau dd van hanh chtfdng trinh tinh toan cua

Excel. Chtfdng trinh nay cd nhiem vu ttf dong "ghi s d ” va len cac bao cao tai
chinh tdng hdp. NghTa la, qua trinh nay se rut ngan thdi gian ghi sd va thuan tien
khi xtf ly. Tuy nhien. do anh htfdng ciia phtfdng phap ghi chep truyen thdng, cac
chtfng ttf ke toan thtfdng dtfdc cac can bd ke toan ghi chep sd sai va nhieu ndi

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con bo qua nghiep vu djnh khoan tren Phieu thu, Phieu chi, hp chi tap trung. co
giing Ghi sd cho dung. Khac vdi phtfdng phap truyen thdng, phtfdng phap sau day
dtfdc goi la “Ttf dpng ghi s d ”. ddi hoi ngtfcfi stf dung phai ghi chinh xac noi dung
cdc nghiep vu kinh te phat sinh. Muon vay ngtfdi lap phieu (hay con gpi la chtfng
ttf ke' toan) phai ghi chinh xac va mo ta ky cac noi dung kinh te phat sinh va biet
cach dinh khodn tai khoan khi lap chtfng ttf. De dung tdi khodn mo td cdc nghiep
vu kinh te phdt sinh, ngudi dung phdi cdn c d tren he thong bdo cdo cua Nhd nude
vd cdc don vi cap tren, ket hop vdi yeu cdu i/udn ly noi ho de lap bo md tdi khinin
chi tiet sao cho chuong trinh cd the tdng hop bat ky bdo cdo ndo.

/^Chtfng ttf ke toan
• Phieu thu
• Phieu chi
• But toan...

)

[B a n g ma tai khoan

Bang ke chtfng ttf
phat sinh tren Excel

r

> So cai ton g h<jfp
> B an g can do'i....

J

So do 7.1 He thong luan chuyen churng td tien m at

* Luu y, c d c dcfn vi chu d a u tu th u dn g la dcfn vi hdnh chinh s u n ghiep 
nhung d p du n g m d hinh ke todn dan h ch o doan h n g h ie p (xem H e thong 
td i kh odn k e to dn ). N en ch e d o b d o c d o td i chinh ciin g k h d c b ie t so vdi 
c d c dcfn vi hdnh chinh s u n g h iep vd doan h n gh iep. Chinh vi th e no d d i 
h o i ban p h d i d i sa u p h a n tich v ie c s it du n g nguon von d d u tu, n guon hinh 
thanh c\ ic khodn d d u tu d o vd ch i p h i th u c hien c d c d u dn, c d n g trinh. 
h an g m u c c o n g trinh sa o ch o c d n g ch i tie t c d n g to t. Tuy nhien, d o khuon 
kho cu o i sa ch nen ch u ng td i c h i cd the du a ra m o t s o tru d n g h t/p dien
hinh. P h a n d i sa u p h a n tich h o a c ch i tie't h da nhu n g c h i tie u b d o c d o
chinh la i hitng b d i ta p dan h ch o ban.

7.2. B di todn quan ly tien te

Tuy khong phtfc tap chi tiet nhtf bai toan "vat ttf", nhtfng nghiep vu tien te
lai co nhtfng qui luat rieng cua nd va mang tinh song con doi vdi ddn vj chu dau
ttf. Trtfdc day, che do k e'to an cua chung ta thtfdng chu trong de'n “quan ly cong

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PHAN 4. HUONG DAN TO CHLfC CHLfNG T tf KE TOAN BANG EXCEL

s a n ” (cd le vi khai niem “Nha nffdc la cua nhan d a n ”) khong de m at m at hi/
hao nhffng tai san cua nhan dan, nhffng nay van de quan ly tien te cung dffdc
dat ra va c6 le ve lau dai chung ta nen lay tien te la thffdc do hieu qua cong
viec (cung giong nhff hach toan ldi lo trong cac doanh nghiep) thi mdi phan anh
thffc chat hi^u qua cong viec cua can bo. Chffdng nay chi neu mot bai toan nho
ve quan ly chffng tff tien te, trong thffc te qui mo cua bai toan ldn va phffc tap
hdn nhieu, nhffng nhffng phffdng phap sau day ban co the ap dung cho bai toan
cu the rieng cua ddn vi chu dau tff minh.

Thffc ra, de hoan thien mot qui trinh quan ly ban co the thiet ke chffc nang tff
dong lien ket vdi bang ludng de len dtfdc cac blit loan "phai tra cong nhan
v ie n ”. Hay la lien ket dff lieu vdi Bang chffng tff vat tir de len dtfdc but toan
“gid vdn hang x u a t” hoac but toan “khau hao tai san c d d in h ” tren Bang Khau
hao tai san co' dinh (xem chffdng 8. Kha'u hao TSCD). NghTa la, ban nen gop ta't
ca v ao chung cung mot B ang ti'nh. Cach lam nay se tff dong hda qui trinh lien
k et dff lieu nhffng no co yeu diem la “chi dung cho mot ngffdi” va rat khd qui
trach nhiem , cung nhff tim kiem loi sai do nhap lieu. Phffdng phap tach ra theo
chffc n3ng nhff chung ta dang nghien ctfu trong cuon sach nay la mo hinh quan
ly hien co d hau het cac ddn vi chu dau ttf. Phtfdng phap nay, hay con goi la
phtfdng phap kiem tra cheo, cd tfu diem giup cac bo phan kiem soat lan nhau.
B a i todn dityc p h d t bieu n h il sau:

H ay dung Excel de ghi chep cdc chiing tic phdt sinh trong thdng 01/2004 ciia mot
Ban quan ly d u dn X. Chuong trinh cd chffc ndng tu dong len cdc so vd bdo cdo:

- So cai tdng hdp cac tai khoan tien m at va tien gtfi ngan hang
- So quy tien m at

- B ang tdng hdp ton quy theo ngay

- So chi tie't tien gtfi ngan hang, sd chi tie't cac khoan phai thu...
- B ang can doi phat sinh cac tai khoan

- B ang can do'i ke toan, M au BOI-CDT
- N guon vdn dau ttf, M au B02-CDT.

- Thtfc hien dau ttf theo dtf an, cong trinh..., M iu F03A-CDT
- Chi phi Ban quan ly dtf an, M au F03D-CDT

- T huyet minh bao cao tai chinh, M au B04-CDT.

- So dtf tai khoan phai thu khach hang, phai tra ngtfdi cung ca'p.
- Td khai thue GTGT

* Ltfu v. rn(>t so bdo cdo va ,.d chung tdi khdng dua vdo chinh Id nhffng bdi tap danh cho bun.
Dff kien ban dau gdm cac nghiep vu chtfng ttf phat sinh trong thang 01/2004
nhtf Bdng 7.1 C dc nghiep vu ph d t sinh trong thdng 01/2004. Sd dtf cac tai khoan
tren B ang can doi phat sinh cac tai khoan va mot sd dff kien khac.

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PHAN 4. HL/0NG DAN TO CHlfC CHLfNG TL/ KE TOAN BANG EXCEL

B d n g 7.1 C d c n g h ie p v u p h d t s in h tr o n g th d n g 0 1 /2 0 0 4

S 6 Cttf Ng&y CT D iin gi&i TkhoAn Tkho in
Cd

S d tK n

PT0001 01/01/2004 Rut tign ngan hang ve nhap quy 1111 112 200.000.000

PT0002 01/01/2004 Thu tign tam Cmg 1111 14100001 2.000.000

PC0001 05/01/2004 Mua sach bao bigu thug (Phuong) 6429 1111 120,000

PC0002 05/01/2004 Thanh toan tign hang dot 2 HD02 331B02 1111 20.000.000

PC0003 06/01/2004 Chi mua van phong pham (Phuwtg) 6425 1111 76.000

PC0004 07/01/2004 Dong gay lo xo (Phuwig) 6429 1111 35 000

PC0005 07/01/2004 Tra tign nude sinh hoat thang
1/2003 (Minh)

6428 1111 50.000

PC0006 08/01/2004 Chi mua sd sach kg toan nam 2004
(SO

6425 1111 129,500

PC0007 08/01/2004 Mua v$t tu cho nghign cOru du an 152 1111 800 000

PC0007 08/01/2004 Thug GTGT vat tu 1331 1111 80,000

PT0003 08/01/2004 Thu no tign BH H0 sd' 17 (Quang) 1111 131M01 1.911,690

PT0004 12/01/2004 Thu ban san pham SX thir 1111 511 58.000,000

PC0008 12/01/2004 Thanh toan tign hang 331303 1111 15.000,000

BT0001 12/01/2004 Cap kinh phi cho cap di/cri 136 112 30,000,000

PC0C09 12/01/2004 Giri thu khach hang (Sang) 6429 1111 31.000

PC0009 12/01/2004 Thug GTGT giri thu chao hang 1331 1111 3,100

XK0001 15/01/2004 Xuat nguygn vat lieu sir dung 64281 152 2,000,000

XK0002 15/01/2004 Xuat nguyen vat lieu cho SX thu 154 152 3,000,000

BT0002 15/01/2004 Nhan kinh phi dau tu cho du an 1 112 4412DT 30.000.000

XH0001 15/01/2004 Doanh thu ban hang theo HD 17 131M01 511 1,737.900

XH0001 15/01/2004 Thu VAT theo HD 17 131M01 33311 173.790

PC0010 15/01/2004 Chi tam ling mua vat tu (Anh.Thang) 14100001 1111 500,000

PC0011 15/01/2004 Cap kinh phi cho cap dudi 136 1111 10,000 000

BT0003 15/01/2004 Don vj cap dudi ndp tien vao kho
bac

112 136 11,000,000

NK0001 15/01/2004 Hoan ling tign mua NVL 152 14100001 500.000

PC0012 15/01/2004 Ndp thug GTGT T12/2003 3331 1111 5,000 000

PT0005 15/01/2004 Rut tien kho bac vg nhap quy 1111 112 35.000 000

NK0002 18/01/2004 Thanh phan SX thCr nhap kho 155 154 6,793,596

XK0003 18/01/2004 Xuat vat lieu cho du an xay dung 2 2411DA2X 152 700 000

XH0002 18/01/2004 Phai thu tign ban hang theo HD 172
Phong do thi QH)

131M02 511 5,302 240

XH0002 18/01/2004 Phai thu thug GTGT theo HD 172 131M02 33311 530,224

PC0013 18/01/2004 Chi mua thigt bi cho du an 1 2411DA1T 1111 100,000 000

PC0013 18/01/2004 Chi mua thigt bi cho du an 2 2411DA2T 1111 50,000 000

PC0014 19/01/2004 Dat bao Dau Tu va Sai Gdn tigp thi
(ST)

6429 1111 999 987

PC0015 20/01/2004 Thug GTGT khau trii theo HD
095504

1331 1111 29 300

PC0016 21/01/2004 Ylua xang xe con va rira xe 6423 1111 255476

PC0016 21/01/2004 Thug GTGT mua xang xe con 1331 1111 9.524

PT0006 21/01/2004 Thu tign ban hang theo HD 175 1111 511 16,000.000

PT0006 21/01/2004 Thug GTGT thigt bi HD 175 1111 33311 1.600,000

PT0007 22/01/2004 Thu tien ban hang tneo HD 1707 1111 511 16 100,000

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PHAN 4. HU0NG DAN TO CHlfC CHLfNG TLf KE TOAN bAn g EXCEL

PT0007 22/01/2004 Thug GTGT thifit bi HD 1707 1111 33311 1,610,000

XH0003 22/01/2004 Phdi thu tifin bdn hang theo HD
1708 (XNCB)

131M01 511 33,260,000

XH0003 22/01/2004 Phdi thu thug GTGT theo HD 1708 131M01 33311 3,326,000

PC0017 25/01/2004 Chi phi cOng tac (Phuong) 6423 1111 26,000

PC0018 25/01/2004 Photocopy ban vg (Trung) 6429 1111 35,000

PC0019 25/01/2004 In bdng vg 6429 1111 40,000

PC0020 25/01/2004 Tra ldi vay ngan hdng 821 1111 2,400,000

PC0021 26/01/2004 Thanh todn d rt 2 tign mua vdt tu 331B02 1111 26,200,000

PC0022 26/01/2004 Chi bdi duOng bao cao vign 6429 1111 293,000

PC0023 26/01/2004 Chi tra phi chuydn tign HDKT
13+14/2002

6429 1111 135,092

PT0008 26/01/2004 Rut tign kho bac vg nhap quy 1111 112 50,000,000

PC0024 27/01/2004 Thanh todn tign dign ky 12/2003 6428 1111 844,252

PC0024 27/01/2004 Thug GTGT kha'u trir tign dign theo

HD 074641

1331 1111 84,425

PT0009 27/01/2004 Thu tign ban hang theo HD 1710 1111 511 22,486,000

PT0009 27/01/2004 Thug GTGT theo HD 01710 1111 33311 2,248.600

PC0025 28/01/2004 Thug dao tao lai can bO 6429 1111 877,000

PC0026 28/01/2004 Mua muc va dau may photo (Trung) 6426 1111 280,000

PC0027 29/01/2004 Thanh toan tign mua hang (XNCB) 331B01 1111 130,000,000

PC0028 29/01/2004 Dich vu tu van 821 1111 86,500

PC0029 29/01/2004 Thanh toan tign dign thoai thang
12/2003

6424 1111 3,965,965

BT0004 29/01/2004 Vay ngan hang 112 341NH 100,000,000

BT0005 29/01/2004 KC luong thang 01/2004 6421 334 15,500,000

BT0006 29/01/2004 Luong bO phan thuc hiSn du an 1 1542 334 6,000,000

BT0006 29/01/2004 Luong bO phan thuc hign du an 2 1542 334 4,000,000

BT0007 29/01/2004 Trich BHXH, BHYT 6421 338 4,000,000

PC0030 29/01/2004 Thanh toan tign luong T01/2004 334 1111 25,500,000

PC0031 29/01/2004 Thanh toan tign BHXH+BHYT 338 1111 4,335,000

BT0008 29/01/2004 Lai tign giri ngan hang 112 721 4,000,000

BT0009 29/01/2004 KC gia vdn san ph£m SX thCr 511 155 140,000,000

BT0010 29/01/2004 KC DT ldn hon gia vdn 511 421 12,886,140

BT0011 29/01/2004 <C thu chi chd xly cua H0SX thir
cho duan 1

421 2411DA1

12,886,140

BT0012 29/01/2004 3B chi phi QLBDA cho du an 1 2411DA1K 642 10,000,000

BT0013 29/01/2004 3B chi phi QLBDA cho du an 2 2411DA2K 642 19,693,272

BT0014 29/01/2004 KC chi phi khac sang thu nhap 721 821 2,486,500

BT0015 29/01/2004 Phan bd TN khac cho du an 1 721 2411DA1

1,000,000

BT0016 29/01/2004 Phan bd TN khac cho du an 2 721 2411DA2

513,500

BT0017 29/01/2004 Qtoan vdn dau CT1 hoan thanh 4418 2412 50,000,000

Tong cpng 1,316,466,713

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PHAN 4. H l/dN G DAN t6 CHlfC CHLfNG TLf KE TOAN bAn g EXCEL

7.3. P h a n tich bai todn

Khac vdi cac bai toan ve nhan stf tien lffdng va vat ttf, bai toan tien te khong
the ap dung cac cong thtfc tinh toan hoac cong thtfc quan he ma chiing ta da
bie't de giai quyet. Vi du, muon tinh tdng sd tien chi ra trong ngay 05/01/2004.
Chung ta khong the dung cong thtfc tinh tdng SUM va quan he VLOOKUP,
chung ta phai dung cdng thtfc m ang. Cd the ban chtfa quen hoac chtfa bao gid
stf dung dang cdng thtfc m ang do dd ban nen chu y cach stf dung chung.

Chac rang ban se ngac nhien khi chung tdi phat bieu: btfdc dau tien trong qui
trinh thiet ke cd sd dtf lieu chinh la viec tim hieu he thdng cac chi tieu tren cac
bao cao, ttf dd lap ra bang ma He thdng tai khoan cho Ban quan ly dtf i n X.
Ndi mot cach khac, day chinh la btfdc “chuan h d a ” qui trinh dff lieu, nhd nd va
thdng qua cac cdng thffc dinh san se giup ban ttf dong len cac bao cao tdng hdp
nhanh va chinh xac. Khi lap bang ma tai khoan can chu y m ot sd diem sau:

- Tuan thu theo he thdng tai khoan ke toan ddn vi chu dau ttf ban hanh theo
quyet djnh sd 214/2000/QD-BTC ban hanh ngay 28-12-2000 cua Bo
trtfdng Bo Tai chinh.

- Cdn ctf theo tffng loai hinh Ban quan ly dff an ma dat ma chi tiet cho cac
tai khoan. Vi du, chi tiet cac tai khoan cdng nd khach hang (kem theo
bang ma khach hang), chi tiet theo dff an (kem theo bang ma ten cac cdng
trinh, dff an), chi tiet theo san pham (kem theo ten nhom cac san pham),
chi tiet cac khoan tam ffng noi bo (kem theo bang danh sach cdng nhan
vien) v.v...

Cd the ndi, m ac du nha nffdc da ban hanh bang danh muc He thdng tai
khoan ke toan, nhtfhg viec xay dtfng bang ma tai khoan khdng de dang chut
nao. Nd ddi hoi ngffdi lap bang ma phai cd kinh nghiem lam ke toan tdng hdp
va d mffc do nao dd dtfdc vi nhtf “nghe thuat lap bang ma ”.

Sau khi tim hieu he thd'ng cac chi tieu, btfdc ke tiep chung ta se phan tich
cach thiet ke cd sd dff lieu, cd nhieu phtfdng phap tuy theo cach td chtfc cua
moi ngtfdi. Tuy nhien, hien tai chung ta phan tich bai toan va phan chia thanh
cac phan he nhd theo sd do luan chuyen chtfng ttf, xem Hinh 7.1, day cung la
cach phan tich dtfdc tfu chuong nhat. Gia stf, chung ta chon mot he thong quan
ly chtfng ttf tien te ddn gian nhtf sau, xem Hinh 7.2 He thong qudn l \ chung lit
tien t£.

H? thong qudn ly chiing tit tien te gom m gt so bdng d a li$u sau:

• Bang ke chtfng tff phat sinh trong thang, bang ke nay tuy theo hinh thtfc
sd ke toan ma dat ten, vi du:

+ Sd nhat ky chung (theo hinh thffc ke toan N hat ky chung);

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PHAN 4. HtfCfNG DAN t 6 CHtfC CHLfNG TO Kfi TOAN BANG EXCEL

+ B in g ke tdng hdp chtfng tif k d todn (theo hinh thtfc ke toan Nhat
ky-So cdi);

+ Chtfng ttf ghi sd (theo hinh thtfc ke toan Chtfng ttf ghi sd).

M uc dich: lam cdn ctf ghi sd cho cdc sd ke toan va cdc bao cao tai
chinh.

Cong thtfc m ang

So quy tien m gt
Ton quy

Bdng ke
chiing tit

J

B ang ma

tdi khodn

Cong thtfc mdng

• So cdi tong hyp
• So chi tiet tai khodn
• Bdng cdn doi tai khodn
• Cdc bdo cdo tdi chinh...

Hinh 7.2 H$ thong qudn ly chiing tU tien t$

• So cdi tdng hdp;

M uc dich:giup ke todn doi chie'u cac tai khoan khi len bdo cao tdng hdp.
B e ddn gian trong chtfdng nay chung ta chi xem xet So cai tdng hdp tien
m dt va tien gtfi ngan hang.

• So quy tien m dt va bang theo doi tdn quy;

M uc dich: theo doi ltfdng tien mdt va do'i chie'u vdi thu quy.
• So chi tie't tai khoan;

M uc dich: theo doi chi tiet cac doi ttfdng quan ly. B e ddn gian chung ta
chi xem xet m ot vai sd dien hinh: So tien gtfi ngan hdng, So chi tie't tai
khoan phai thu cua khach hang.

• B ang can doi tai khoan;

M uc dich: Ndi tdng hdp va can doi cdc khoan phat sinh trong ky bao
cao. Lam cdn ctf cho cac bao cao tdng hdp.

• B ang ma tai khoan;

M uc d ich : Ndi chtfa cdc ma hieu cho doi ttfdng quan ly. Cung ca'p ten tai
khoan va qui chua’n cdc ddi ttfdng quan ly.

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• Va m ot so c ic bao cao tdi chinh quan trong khac chung ta se xem xdt
trong chuong 9. Bdo cdo tdi chinh.

B e neu bat vai tro cac moi lien ket rang buoc dil lieu giffa c a t bang chung ta
tiep tuc thiet ke chi tie't hdn cac moi rang buoc, budc dau tien:

- Lap sd do luan chuyen chffng tff (xem Hinh 7.3 So do lien ket phffc tap giffa
cdc “Bdng chffng tff tien t( ").

B A N G M A T A I K H O A N

Ma TK T e n t& i k h o a n
112 T ie n g d i ngan hdng

s o cAi t i^n m At

M T K T £ n T i i khoan N(f Co
112 Tit*n gdi ngan hang 2X5,000,000

j

)

BANG k£ CHLfNG TU PHAT SINH

S o C T NgayCTCr D ien g ia i T K No T K Co So lie n
PTOOOI I3A) 1/2004 Rut tien ngan hang

v£ nhap iju y

I I I ! 112 2(K).CKK).(MK>

TON QUY \

N g iy Thu Chi T on quy

D iu ky 20.000.000

01 -

-bAn g c a n d o i X
M A T K T en ta i khoan D a u k v NO
1 1 1 T ie n mat

Con tro lien ket
K et qua tra ve

Tinh tdng theo cong thffc m ang

Hinh 7.3 MqI dang lien ket phffc tap giffa cdc “Bdng chffng tff tien te "

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PHAN 4. HUONG DAN t6 CHLTC CH0NG T t/ kM TOAN BANG EXCEL

- Btfdc ke tiefp: tao t§p tin b&ng tinh b&ng Excel va dang ky cdc sd bang ti'nh.
- L ap B ang k£ chtfng tuf phat sinh trong thang, gia stf trong vi du nay chung

ta chon hinh thtfc ke todn N hat ky chung, nhat ky nay gdm cac cot:

• s a ' g h i s d

CQt nay dung de ghi sd chi tie't cac tai khoan. No se tif dong danh sd cac
but todn, moi dong tren Bang ke chtfng ttf tfng vdi mot but toan. Nhd no
ban chi can ghi Sd ghi sd vao sd ke toan chi tiet lap ttfc chudng trinh se
chuyen toan bo npi dung but todn sang sd chi tiet. D ay chi ia mot trong
cdc phtfdng phap giup ban ttf dong hoa qui trinh ghi sd ke' toan. Ban co the

dilng phtfdng phap ttf dien Sd chtfng ttf vao sd chi tiet va thi hanh ham
VLOOKUP() de chuyen sd lieu sang sd chi tiet. Nhtfng nhtf vay ra't de bi
sai. B an se thay ro cong dung cua CQt nay trong phan de cap den sd chi
tiet.

Cot S d ghi sd co kieu dtf lieu la kieu sd: N um ber
• S d thtf ttf

C6t nay dung de ghi So quy tien mat. Khong nhtf sd chi tiet,
m at chi chtfa cac chtfng ttf thu chi tien m at (Phie'u thu, Phieu
chung ta phai stf dung mot CQt khdc vdi c6t S d ghi sd.

C ot Sd thtf ttf co kieu dtf lieu la kieu so': Number
• Sd' chtfng ttf

B e thuan tien va phan biet cdc loai chtfng ttf ke toan, chtfdng trinh qui tfdc
d at ten viet tat cho cac loai chtfng ttf ke toan nhtf sau:

Phieu Thu: PT

Phieu Chi: PC

Phie'u nhap kho NK

P hieu xua't kho XK

Chtfng ttf ghi sd CT

But Todn : BT

Hoan tfng: HU

Xua't hoa ddn ban hang XH

K et chuyen: KC

Vi du, PC0001 la phieu chi so' 1
khong dtfdc viet la: P C I

So chiing tit dtfac danh so thtf ttf ttf nhd den ldn.

so quy tien
chi). Do do

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PHAN 4. HU0NG DAN t6 CHLfC CHLfNG TU K£ TOAN BANG EXCEL

& G<?i y. Trong rru?t s d trudng hpp d i dan gian cdc cdng thiic tM,
todn, nhat la cdc cdng thiic cd lien quan den cdc tdi khodn doi ling,
ban nen svt dung ten v iit td t cua cdc loai chiing tit.

C pt So chtfng ttf c6 kieu dff lieu la kieu vdn ban: TEXT
• N gay chtfng ttf

N gay chffng tff the hi«?n ngay viet chffng tff ke toan. Ngdy chffng tff ke
toan co the khac vdi ngdy chffng tff goc, nhffng phai dting vdi ngay thu chi
quy.

COt N gay chffng tff cd kieu dff li§u Id kieu vdn bdn: TEXT

<*" Chii y, nhieu phep todn khdng thtfc h ifn duac do ban dfnh nghTa k iiu cdc

CQt khong tudng minh. Tot nhat, ban nen them ddu nhdy ' trudc chuoi ky
h ifu ngdy thdng de chiing td dd la chuoi ky tu chii khdng phdi kieu ngay
thdng.

* H odc ban nen dinh dang k iiu d S lieu cho cdc 6 trudc khi nhap lieu. Bdi
vi, Excel khdng tu dQng ch u yin doi k iiu dQ lieu. Vi du, neu ban nhdp so
123 vdo o C l cd k iiu d d li$u la So (Number). Sau dd, ban muon chuyen
sang k iiu Vdn bdn (Text). Ddu tien, ban cdn doi k iiu So' sang kieu Vdn
bdn, ke tiep phdi go lai chuoi ky s d 123. N eu khdng lam nhu vay, Excel vdn
h iiu 123 la so “M p t trdm hai mitdi ba

• D iin giai

Phan dien giai ghi npi dung nghiep vu kinh te phdt sinh.
C ot D ien giai cd kieu dff lieu la kieu van ban: TEXT
• Tai khoan ntf

Ghi tai khoan chi tiet ben nd cua chffng tff.

C ot tdi khoan Nd co kieu dff lieu la kieu vdn bdn: TEXT

Ltfu y, cung nhu CQt N gdy chiing ttf, ban nen dinh nghTa kieu vdn bdn TEXT
trudc khi nhdp Hfu.

• Tai khoan co

Ghi tdi khoan chi tiet berrCo cua chffng tff.

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PHAN 4. HlfflNG DAN T6 CHlfC CHLfNG TCf k £ TOA.N BANG EXCEL

• So' ti£n p h it sinh Ntf

Ghi so tien phat sinh ben N o cua nghiep vu.

C ot So tien p h it sinh Nd co kieu di? lieu Id kieu so: N um ber
• So' tien phat sinh Co

Ghi so tien phat sinh ben C6 cua n g h ifp vu.

C ot So tien phat sinh C6 co kieu di? li?u la kieu so: Number
• K em theo

Ghi cac chi?ng ti? gdc dinh kfem theo chtfng ttf ke todn.
Cot K em theo co kieu di? li^u la kieu vdn ban: Text
• Lpc

Dung de phuc vu cho v ifc lap sd quy v i sd chi tiet cdc tai khoan.
Cot Lpc co kieu dtf li^u la kieu vdn ban: Text

• Thue suat GTGT

DCing de phuc vu cho vi<?c lap phan biet thue sua't thue' G TG T hang ban
tren T d khai thue GTGT.

C ot Loc c6 kieu di? li?u la kieu vdn ban: Text

- Lap So quy ti^n m St trong thang, gom cdc cot:
• So thtf ttf

Ghi sd thtf ttf, cot S6" thtf ttf nay dtfdc chtfdng trinh ttf dong danh sd va se
m oc no'i vdi cot S6' thtf ttf tren sd N hat ky chung de tra ve noi dung cac
nghiep vu phat sinh tren So nhat ky (Chtfng ttf ghi sd hodc B ang ke chtfng
ttf goc). D ay chi'nh la y ttfdng de ttf dong hda Ghi sd quy tien mdt.

C ot So thtf ttf co kieu dtf lifu la kieu sd: Number
• S6'chtfng tff

Ghi sd phie'u thu hodc phie'u chi tien mat. Cdn ctf S d th ff tff, chtfdng trinh
se ttf dong tim kie'm tren So nhat ky chung (Chtfng ttf ghi sd hoac Bang ke
chtfng ttf go'c) so' chtfng ttf ttfdng tfng va gan cho cpt So chtfng ttf.

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PHAN 4 H l/dN G DAN t 6 CH 0C CHLfNG TLf KE TOAN bAn g EXCEL

C ot So chtfng tff c6 kieu dff lieu 14 kieu so v& cOng kieu vdi c0t So chffng
tff tren So N hat ky chung (Chffng tff ghi sd hoac B ang k e chffng tff goc):
N um ber

• Ngay chffng tff

Ghi ngay chffng tff cua phie'u thu hoac phie'u chi tien m at. C an cff S d thii
tu, chifdng trinh se tff dong tim kiem tren So nhat ky chung (Chffng tff ghi
sd hoac B ang ke chffng tff gdc) sd chffng tff tifdng ffng v i g in ngay chffng
tff tren sd nhat ky chung (Chffng tff ghi sd hoac Bang ke chffng tff gdc) cho
cot N gay chffng tff.

Cot N gay chffng tff co kieu dff lieu la kieu ky tif va cung kieu vdi cpt
N gay chffng tff tren So NhSt ky chung (Chffng tff ghi sd hoac Bang ke
chffng tff gdc) : TEXT

• D ien giai

Ghi Noi dung chffng tff cua phie'u thu hoac phie'u chi tien m at. Can cff Sd
thii tu, chifdng trinh se tff d0ng tim kiem tren So nhat ky chung (Chffng tff
ghi sd hoac B ang ke chffng tff gdc) sd chffng tff tffdng ffng va gan n$i dung
D ien giai cua chffng tff tren sd nhat ky chung (Chffng tff ghi sd hoac Bang
ke chffng tff gdc) cho cot D iin giai.

Cot D ien giai co kieu dff lieu la kieu ky tff va cung kieu vdi cot Dien giai
tren So N hat ky chung (Chffng tff ghi sd hoac B ang ke chffng tff gdc) :
TEXT

• Thu

Ghi sd tien cua phieu thu tien mat. C an cff S d thti tu, chifdng trinh se tff
dong tim kiem tren So nhat ky chung (Chffng tff ghi sd hoac Bang ke
chffng tff gdc) sd chffng tff va kiem tra xem ne'u la Phieu thu thi gan Sd
tien Nd cua chffng tff tren sd nhat ky chung (Chffng tff ghi sd hoac Bang
ke chffng tff gdc) cho cot Thu.

Cot Thu co kieu dff lieu la kieu sd va cung kieu vdi cot S d tien Nd tren
So N hat ky chung (Chffng tff ghi sd hoac B ang ke chffng tff g d c ) : Number
• Chi

Ghi sd tien cua phie'u chi tien m at. Can cff S d thii tu, chffdng trinh se tff
dong tim kiem tren So nhat ky chung (Chffng tff ghi sd hoac Bang ke
chffng tff gdc) sd chffng tff va kiem tra xem ne'u la Phieu chi thi gan So
tien Co cua chffng tff tren sd nhat ky chung (Chffng tff ghi sd hoac Bang
ke chffng tff gdc) cho cot Chi.

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PHAN 4. HUtfNG DAN t6 CHLfC CHLfNG T ti k£ TOAN BANG EXCEL

COt Chi cd kidu dff li#u l i kidu so v i cQng kidu vdi c0t So tien C6 tren So
N hat ky chung (Chffng tff ghi sd hoac Bdng ke chffng tff g d c ) : Num ber
• Tdn

Ghi so' tien tdn quy tien mat. Tdn quy dtfdc tinh theo cong thffc:

Tdn quy = Tdn ddu ky + Thu - Chi

Cot Tdn co kieu dff lieu la kieu sd: Number
- Lap Bang tdng hdp thu chi trong thang, gdm cac cot:

Cd nhieu cach de lap B ang tdng hdp thu chi trong thdng, phan nay se trinh
bay cho ban m ot phffdng phap ddn gidn dtfa tren nhan x6t: sd ngay trong mot
thdng khong vtfdt qud 31 ngdy.

• Ngay

Cot nay se liet ke lan ltfdt 31 ngay trong thdng, ne'u thdng dd khong du 31
ngay thi ban hay de trong khong ghi. Cot nay dung cho Excel de so khdp
vdi ngay chffng tff ghi tren So N hat ky chung (Chffng tff ghi sd hoac Bang
ke chffng tff go'c) nhdm tinh tdng sd tien phdt sinh (ta't nhien, ban khong ttf
minh cong toan bo sd phat sinh theo ngay tren So N hat k^ chung (Chffng
tff ghi sd hoac B ang ke chffng tff gdc), md dung chffdng trinh de ttf dong
hda qua trinh dd).

C ot N gay cd kieu dff lieu la kieu ky ttf: TEXT

T ai sao khong dung kieu sd? Bdi vi trong thuat todn tinh tdng chung ta se

dung phtfdng phdp cat ky ttf de so sanh hai chuoi, nen vi£c ddng ky ttf to
ra thuan tien hdn.

• Thu

Ghi tdng sd tien tren phie'u thu ffng vdi dong ghi ngay can tinh. Vi du,
ngay 03/01 thu dtfdc 240,000,000 ddng. Chtfdng trinh phai dung thuat todn
so khdp va tinh tdng sd tidn toan bo cac chffng tff nao cd sd chffng tff bSt
dau bang ky ttf: PT va thuoc ngay 03/01/2003. D ay chinh la luc chung ta
cd the van dung Cdng thiic mang.

C ot Thu cd kieu dff lieu la kieu sd: Num ber
• Chi

Ghi tdng sd tien tren phieu chi ffng vdi ddng ghi ngay can tinh. Vi du,
ngay 05/1 chi 120,000 ddng. Chtfdng trinh phai dung thuat toan so khdp va

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tinh tong so tien to in bo cdc chtfng ttf nSo c6 s6chtfng ttf b it dau b&ng ky
ttf: PC va thuQC ngay 05/01/2004.

• Ton

Ghi so' ton quy con lai cuoi ngay. So tien nay b&ng ton quy ngay hom
trtfdc cong vdi so tien tren cdt Thu trtf di so tien tren cpt Chi trong ngay.

Tfin hflm tnicic + Thu trong ngay - Chi trong ngdy = Tfin cudi ngdy

- Lap So cai tien m 3t, gom cd c CQt\

So cai tien m at dtfdc dung de len cdc bao cdo tai chinh, n6 chinh la so tdng

hdp cac khoan thu chi theo nghiep vu ke toan tfng vdi cac tai khoan ma Nha
ntfdc da ban hanh.

• Tai khoan do'i tfng

Nhtf chung ta da bie't: tai khoan tien m at cd ma hieu la 111. Doi vdi phieu
Thu, tai khoan ben Nd luon la 111. Ngtfdc lai, phie'u Chi luon co tai khoan
ben Cd la 111. De thuan tien cho viSc dinh khoan, ban nen g in s5n cic
tai khoan doi tfng vdi tai khoan 111. Xem Bdng 7.2 Bdng danh sach cdc tai
khodn tren so cdi tien mdt.

V iec gan nay nham giup cho Excel thuan tien hdn khi xuf ly, nhtfng khong
phai moi tai khoan doi tfng deu co phat sinh trong thang. Chi nhtfng tai
khoan nao thoa dieu kien cd phat sinh trong thang mdi dtfdc dtfa vao trong
bang.

Trong vi du nay chung ta xay dtfng hai sd cai tdng hdp dien hinh: Sd cai
tien m at va sd cai tien gtfi ngan hang.

C ot Tai khoan do'i tfng cd kieu dff lieu la kieu ky ttf: TEXT
Bdng 7.2 Bang danh sach cdc tdi khodn tren so cdi tien mat

112 Tidn gdi ngan hang, kho bac
131 Phai thu cua khach hang
133 Thue GTGT dupe khau tru
136 Phai thu noi bo

138 Phai thu khac

141 Tam ling

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152 Nguyen lifiu, vat lieu

153 C6ng cu, dung cu

154 Chi phi san xui't thu do dang

155 Thanh pham

211 Tai san c6 dinh hffu hinh
213 Tai san cd dinh vo hinh
241 Chi phi dau tu x iy dung

311 Vay ngan han

331 Phai tra cho nguoi ban

333 Tliue va cac khoan phai nop Nha nude
334 Phai tra cong nhan vien

336 Phai tra n6i bo
338 Phai tra, phai nop khac

341 Vay dai han

412 Chenh lech danh gia lai tai san
413 Chenh lech ty g ii

441 Ngu6n von ddu tu

466 Nguon vdn da hinh thanh tai san cd' dinh
511 Doanh thu bin san pham san xuat thir
642 Chi phi ban quan ly du in

721 Thu nhap hoat dong khac
821 |Chi hoai dong khac

T e n ta i khoan

Cot T en tai khoan doi tfng se ttf dong lien ket vdi Bang ma tai khodn,
thong qua Ma tai khodn do'i tfng, va gan ten cho cot Ten tai khoan.

Cot T en tai khoan co kieu dtf lieu la kieu ky ttf: TEXT
Ncf

C ot Nd the hien tdng so tien phat sinh ben nd hay tdng sd tien thu dtfdc
trong th in g tfng vdi nghiep vu lien quan den tai khoan doi tfng. Vi du,
trong th in g 01/2004 Ban quan ly dtf i n X rut tien ngan hang (TK 112) ve
nhap quv so' tien la 285,000,000 ddng, nhtf vay tren sd c i i dong tai khoan
112. Tien guti ng a n ha n g , cot Nd se ghi sd tien 285,000,000 ddng.

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• Co

C ot Co the hien tong so' tien phat sinh ben Co hay tdng sd tien chi ra trong
thdng tfng vdi nghiep vu lien quan den tai khoan doi tfng. Vi du. trong
thang 01/2004 Ban quan ly dtf an X da chi tidn tam tfng la 500,000 dong,
khi do tren sd cai ddng tai khoan 141. Tam ting, cot ben C o se ghi sd tien

500,000 ddng.

Cot Cd cd kieu dtf lieu la kieu sd: Num ber

- Lap Sd’ chi tidt t iln gtfi ng§n hang. Cac sd chi tiet luon la mot trong nhffng
sd quan trong va phffc tap nha't. So chi tie't tien gtfi ngan hang gom cac cot:

• S6' ghi so

Ghi sd ghi sd, cot S d ghi sd nay dtfdc ngtfdi ddng ttf dien vao, can cff sd
ghi sd tren So Nhat ky chung. Sd ghi sd cd the dien bSng tay hoac thdng
qua “ Bd Iq c ” .

M3c dil da ttf dpng hda tien trinh nhap lieu thdng qua S d ghi sd. nhiflig
v ifc dien Sd ghi sd bSng bang tay ra't de bi nham lan va khd kiem tra.
Trong chtfdng nay chung ta se dtfdc nghien ctfu m dt phtfdng phap giup
ban, tff So nhat ky chung qua mot chut che bien cd the ttf dong len So chi
tie't cac tai khoan, thdng qua dd ban se hieu ro hdn chtfc nang cua Bo lpc
(Filter) trong Excel.

Cot So' ghi sd cd kieu dff lieu la kieu sd: Num ber
• So' chtfng ttf

Ghi sd chtfng tff. C an cff S d ghi sd, chtfdng trinh se ttf dong tim kiem tren
So nhat ky chung (Chffng ttf ghi sd hoac B ang ke chtfng ttf goc) sd chffng
tff ttfdng tfng va gan cho cot S d chtfng ttf.

Cot Sd chffng tff cd kieu dff lieu la kieu sd va ciing kieu vdi cot Sd chffng
tff tren So N hat ky chung (Chffng tff ghi sd hoac B ang ke chtfng tff goc) :
Num ber

• Ngay chtfng ttf

Ghi ngay chffng tff. C an cff So ghi sd, chtfdng trinh se ttf dong tim kiem
tren So nhat ky chung (Chffng tir ghi sd hoac B ang ke chffng tff gdc) so
chffng tff tffdng ffng va gan ngay chffng tff tren sd nhat ky chung (Chffng tif
ghi sd hoac Bang ke chffng tff gdc) cho cot N gay chtfng ttf.

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C ot N gay chtfng ttf c6 kieu dff lieu IS kieu ky ttf va cung kieu vdi cot
N gay chffng tff tren So N hat ky chung (Chffng tff ghi so h o ic Bang ke
chffng tff goc) : TEXT

• D ien giai

Ghi Npi dung chffng tff. C3n cff S d ghi sd , chtfdng trinh se ttf dong tim
kie’m tren So nhat ky chung (Chffng tff ghi sd hoac Bang ke chtfng tff gdc)
sd chffng tff ttfdng ffng va gan noi dung Dien giai cua chffng tff tren so
nhat ky chung (Chffng tff ghi sd hoiSc B ang ke chffng ttf gdc) cho cot D ien
giai.

C ot D ien giai co kieu dff lieu la kieu ky ttf va cung kieu vdi cot Dien giai
tren So N hat ky chung (Chffng tff ghi sd hoac Bang ke chffng tff gdc) :
TEXT

• Gufi vao

Ghi sd tien gffi vao ngan hang. C5n cff S d ghi sd, chffdng trinh se tff dong
tim kiem tren So nhat ky chung (Chffng tff ghi sd hoac Bang ke chffng tff
gdc) so' chffng tff va kiem tra xem neu la chffng tff gffi vao ngan hang thi
gan S d tien Nd cua chffng tff tren sd nhat ky chung (Chffng tff ghi sd hoac
B ang ke chffng tff gdc) cho cot Gui vao.

Cot Gffi vao co kieu dff lieu la kieu sd va cung kieu vdi cot Sd tien Nd
tren So N hat ky chung (Chffng tff ghi sd hoac Bang ke chffng tff gdc) :
N um ber

• R ut ra

Ghi sd tien chi qua ngan hang. Can cff S d ghi sd, chffdng trinh se ttf dong
tim kiem tren So nhat ky chung (Chffng tff ghi sd hoac B ang ke chffng tff
goc) sd chffng tff va kiem tra xem ne'u la chffng tff chi qua ngan hang thi
gan S d tien Co cua chffng tff tren Sd nhat ky chung (Chffng tff ghi sd hoac
Biing ke chffng tff gdc) cho cot R ut ra.

C ot Rut ra cu kieu dff lieu la kieu sd va cung kieu vdi cot S d tien Cd tren
So N hat ky chung (Chffng tff ghi sd hoac Bang ke chffng tff gdc) : Num ber
• C on lai

Ghi sd tien tdn quy tai ngan hang. Ton quy dffdc tinh theo cong thffc:

T6n quy = Con la i -i- Gufi vao - Rut ra

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- Lap So chi tidt cac tai khoan trong thang. D ay cung la m ot trong nhilng sd
quan trong va phtfc tap nhat, n h d n o b a n c o th e th e o d d i c h i tie t c d c k h o d n ddu

tu v d o c d c d u d n , c d n g trin h , h a n g m u c c d n g tr in h ,gdm cac CQt:
• So' ghi sd

Ghi sd ghi sd, cot So' ghi sd nay dtfdc ngtfdi dung ttf dien vao, can ctf sd
ghi sd tren So N hat ky chung (Chtfng ttf ghi sd hoac Bang ke chtfng tir
gdc). So' ghi so co the dien bang tay hoac thong qua Bo lpc.

C ot So ghi sd co kieu dtf lieu la kieu sd: Num ber
• So' chtfng tuf

Ghi so' chtfng ttf. C an ctf S o 'g h i s d , chtfdng trinh se ttf dong tim kiem tren
So nhat ky chung (Chtfng ttf ghi sd hoac Bang ke chtfng ttf gdc) sd chtfng
ttf ttfdng tfng va gan cho cot S6' chtfng ttf.

C$t S d chtfng ttf co kieu dtf lieu la kieu sd va cung kieu vdi cot So chtfng
ttf tren Sd N hat ky chung (Chtfng ttf ghi sd ho5c B ang ke chtfng ttf g d c ) :
N um ber

• Ngay chtfng ttf

Ghi ngay chtfng ttf. Can ctf S d g h i s d , chtfdng trinh se ttf dong tim kiem
tren So nhat ky chung (Chtfng ttf ghi sd ho3c B ang ke chtfng ttf gdc) sd
chtfng ttf ttfdng tfng va gan ngay chtfng ttf tren sd nhat ky chung (Chtfng ttf
ghi sd ho3c B ang ke chtfng ttf gdc) cho cot N gay chtfng ttf.

C ot N gay chtfng ttf co kieu dtf lieu la kieu ky ttf va cung kieu vdi cot
N gay chtfng ttf tren So N hat ky chung (Chtfng ttf ghi sd hoac Bang ke
chtfng ttf g d c ) : TEXT

• D iin giai

Ghi Noi dung chtfng ttf. Can ctf S d g h i s d , chtfdng trinh se ttf dong tim
kiem tren So nhat ky chung (Chtfng ttf ghi sd hoac B ang ke chtfng ttf gdc)
so chtfng ttf ttfdng tfng va gan noi dung D ien giai cua chtfng ttf tren So
nhat ky chung (Chtfng ttf ghi sd hoac B ang ke chtfng ttf gdc) cho cot Dien
giai.

Cpt D ien giai cd kieu dtf lieu la kieu ky ttf va cung kieu vdi cot Dien giai
tren So N hat ky chung (Chtfng ttf ghi sd hoac Bang ke chtfng ttf gdc) :
TEXT

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• Tai khoan N<7

Ghi so hieu ma tili khoan Nd cua chtfng ttf. C5n ctf S d ghi sd, chtfdng trinh
se ttf dong tim kiem tren So nhat ky chung (Chtfng ttf ghi so hoac Bang ke
chtfng ttf goc) so chtfng ttf va kiem tra xem ne'u co cung So' ghi sd thi gan
tiki khodn Nd cua chtfng ttf tren So nhat ky chung (Chtfng ttf ghi sd hoac
B ang ke chtfng ttf gdc) cho cpt Tai khoan Nd

C ot T&i khoan Nd co kieu dff lifu la kieu ky ttf va cung kieu vdi cot Tai
khoan Nd tren So N hat ky chung (Chtfng ttf ghi sd hoac Bang ke chtfng ttf
gdc) : TEXT

• Tai khoan Co

Ghi so' hieu ma tai khoan c 6 cua chtfng ttf. C3n ctf S d ghi so, chtfdng trinh
se ttf dong tim kiem tren So nhat ky chung (Chtfng ttf ghi sd hoac Bang ke
chtfng ttf gdc) sd chtfng ttf va kiem tra xem ne'u co cung Sd ghi sd thi gan
tai khoan C6 cua chtfng ttf tren So nhSt ky chung (Chtfng ttf ghi sd hoac
Bdng ke chtfng ttf gdc) cho cot T ai khoan Co.

C ot Tai khoan Co co kieu dff lieu la kieu ky ttf va cung kieu vdi cot Tai
khoan Co tren So N hat ky chung (Chtfng ttf ghi sd ho2c B ang ke chtfng ttf
g d c ) : TEXT

• So' t iin Nd

Ghi so' tien ben Nd cua chtfng ttf. C an ctf S d ghi sd, chtfdng trinh se ttf
dong tim kiem tren So nhat ky chung (Chtfng ttf ghi sd hoac B ang ke
chtfng ttf goc) sd chtfng ttf va kiem tra xem neu ma tai khoan cua sd chi
tie't trung vdi tai khoan ben Nd thi gan So' tien Nd cua chtfng ttf tren So
n hat ky chung (Chtfng ttf ghi sd ho5c Bang ke chtfng ttf go'c) cho cot Ntf
C ot N d co kieu dff lieu la kieu so va cung kieu vdi cot So' tien Nd tren So
N hat ky chung (Chtfng tff ghi sd hoac Bang ke chtfng tff g d c ) : Num ber
• S6' tien Co

Ghi so' tien b en Co cua chtfng tff. Can ctf S d ghi sd, chtfdng trinh se ttf
d6ng tim kiem tren So nhat ky chung (Chtfng tff ghi sd hoac B ang ke
chtfng tff gdc) sd chtfng ttf va kie’m tra xem ne'u ma tai khoan cua sd chi
tie't trung vdi tai khoan ben C6 thi gan Sd tien Co cua chtfng ttf tren So
nhat ky chung (Chtfng tff ghi sd hoac Bang ke chtfng tff gdc) cho cot Co.
C ot Co co kieu dff lieu la kieu sd va cUng kieu vdi cot S d tien Co tren So
N hat ky chung (Chtfng ttf ghi sd hoac Bang ke chffng tff g d c ) : N um ber

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