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NHA XUAT BAN TAI CHINH<br />
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TRAN VAN THANG<br />
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BANC EXCEL<br />
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PHAN 6. C H E B O K E TOAN M 6 l CHO C A C DON VI HANH CHfNH SU N G H IEP<br />
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I i ;l T i C ( l i<br />
Cac ban than men. Cuon sach “Htfdng dan lam ke toan bang Excel cho cac<br />
ddn vi hanh chinh su" n g h iep ” dtfdc xuat ban vao thang 12/2003, Nha xuat ban<br />
Thong ke. Nhtfng hien nay Bo tai chinh da ban hanh Thong tu so 03/2004/TT-BTC<br />
ngay 13/01/2004 ve viec hufdng dan ke" toan cac ddn vi hanh chinh sir nghiep thUc<br />
hien luat ngan sdch nha nu"dc va khoan chi hanh chinh. Thong tu" nay co rat nhieu<br />
diem sura doi, bo sung lien quan den chtfng tuf ke" toan, he thong tai khoan, so ke'<br />
toan va bao cao tai chinh chinh thufc dtfdc ap dung trong nam 2004 trc'1 di. Trtfdc yeu<br />
cau cua thUc te chung toi tiep tuc thUc hien cuon sach nh2m cap nhat nhffng thong<br />
tin mdi nhat lien quan den viec stfa doi do. Noi dung su'a doi cua cuon sach “Hi/dng<br />
d in lam ke toan bang Excel cho cac dOn vi hanh chinh su" n ghiep” gom 2 phan va 5<br />
chifdng trinh bay nhffng van de co su’a doi va bo sung theo thong tu 03/2004/TTBTC. Nhffng bao cao ve nhan suf, tien lufdng, vat tu1 tai san co dinh va mot so mau<br />
,<br />
bao cao tai chinh khac ban co the tim hieu trong Phan 1 cuon sach “Htfdng dan lam<br />
ke toan bang Excel cho cac ddn vi hanh chinh suf nghiep” - Nha xuat ban thong ke nam 2003.<br />
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Chufdng 16. Gidi thieu Thong tU so 03/2004/TT-BTC va he thong tai khoan ke<br />
toan co bd sung sura doi theo thong tif so 03/2004/TT-BTC ban hanh ngay<br />
13/01/2004 cua Bo Tai chinh.<br />
ChUdng 17. Chi?ng tuf ke" toan. Giai thich noi dung, phuong phap ghi churng tu ke<br />
toan, m&u chung tir va phuong phap lap chung tu ke toan co sua doi, b6 sung theo<br />
Thong tu so 03/2004/TT-BTC ngay 13/01/2004 cua Bo Tai chinh.<br />
ChUdng 18. Nhtfng duf kien thay doi va bang can doi tai khoan. Nham gidi thieu<br />
bai toan co doi su'a theo he thong tai khoan mdi va mot so bao cao bi thay doi<br />
theo thong ttfm di nay nhtf: So cai tong hdp, Bang can doi cac tai khoan.<br />
Chifdng 19. Tong hdp tinh hinh kinh phi va quyet toan kinh phi da suf dung. Gidi<br />
thieu cach lap bao cao Tong hdp tinh hinh kinh phi va quyet toan kinh phi da su<br />
dung. D ay la mau bao cao bi thay doi nhieu nhat hau nhU hoan toan so vdi m5u<br />
B02-H cfi.<br />
ChUdng 20. Nhffng bao cao tai chinh khac. Trinh bay cach tao lap: So chi tiet,<br />
So quy, Bao cao sir nghiep co thu, Thuyet minh bao cao tai chinh va m ot so mau<br />
so chi tiet mdi khac nhir khoan chi hanh chinh...<br />
Chutfng 21. HiTdng dan suf dung chifdng trinh ke toan mau bang Excel. D ay la<br />
chiTdng danh cho viec gidi thieu cach suf dung chUdng trinh ke toan m iu theo<br />
Thong tU so 03/2004/TT-BTC ngay 13/01/2004.<br />
Phu luc. Cuoi cung la phan phu luc gidi thieu mot so chuan mire ke toan nidi<br />
ban hanh.<br />
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5<br />
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FHAN 6. C H E DO K E TO AN M('Jl CHO C A C DON Vj HANH CHINH S lJ N G H IEF<br />
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PHAN 6<br />
CHE DO KE TOAN MCfl CHO CAC DON VI HANH<br />
CHINH Slf NGHIEP<br />
(CO BO SUNG S l/A DOI THEO THONG T l' SO 03/2004/TT-BTC NGAY<br />
13/01/2004 CUA BO T A l CHINH)<br />
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THONG T V SO 03/2004/TT-BTC NGAY 13/01/2004 CUA BO T A l CHINH<br />
V/V H U dN G DAN KE TOAN CAC DON VI HANH CHINH SU NGHIEP<br />
THUC HIEN LUAT NGAN SACH NHA N lfd C VA KHOAN CHI HANH<br />
CHINH<br />
HE THONG T A l KHOAN KE TOAN AP DUNG CHO CAC DCfN VI S i/<br />
NG H IEP (co siifa doi bo sung theo T hong ti/sd'03/2004/T T -B T C )<br />
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CHU'ONG 16. CHl'fNG I I KE TOAN MOI (co sufa doi bo sung theo Thong<br />
ttfso 03/2004/IT -B T C )<br />
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CHlfONG 17. SO KE TOAN MOfl (co sufa doi bo sung theo Thong tuf so<br />
03/2004/TT-BTC)<br />
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Q u i U dc: C hudi ky tu “Phan 1" trong cuon sach nay dude hieu la ten cuon sach<br />
"Lam ke toan bkn g Excel cho cac ddn vi hanh chinh su nghiep<br />
Thong ke - nam 2003.<br />
ft<br />
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- Nha xu a t ban<br />
<br />