TAP CHi CONG THlfdNG
HOAN THIEN PHl/CfNG PHAP HACH TOAN KE TOAN NHA KHACH
TRONG QUAN DOI
• N G U Y I N TAT THANG
T 6 M TAT:
Bdi bdo trinh bay sd Itfdc v^ hoat dong nhd khdch trong qudn d0i va stf can thi^t phdi xdy dtfng noi dung ke' toan nha khach trong quan dpi. Bai bao cung trinh bay phtfdng phdp kd^ todn nhd khach trong qudn ddi, day Id nhffng ndi dung k^toan chtfa c6 vdn bdn htfdng dan thtfc hidn mdt cdch cu th^.
Tiif khoa: Nhd khdch trong quan doi, ke toan nha khdeh trong quan dpi, che dp kd^ todn 5555.
1. D | t vSn dd
Nam 2015, Quo'c hdi da thdng qua Ludt Kd' toan, cung vdi do, cdc cd chd'tai ehinh dp dung cho ddn vi hdnh chinh stf nghiep ciing thay ddi nhu Ludt Ngdn sach nha ntfdc 2015 thay thd' Ludt Ngan sach nha ntfdc ndm 2002; Luat Phi, Id phi nam 2015 Ihay thd'Phdp lenh Phi, le phi ndm 2001,... Vi vdy, chd' do ke' toan hanh chinh stf nghiep (HCSN) cung phai stfa d6\ di phii hdp vdi stf doi mdi cua ed che' tai chfnh, ngan sach va Idp bao cao tdi chinh theo Ludt Kd'toan. Ngdy 10/10/2017, Bd Tai chinh ban hanh Thdng ttf so 107/2017/TT-BTC htfdng ddn chd'do kd'toan HCSN thay the'cho Quye't dinh sd' 19/2006/QD-BTC va Thdng ttf so' 185/2010/TT- BTC. Sau khi dtfdc stf cha'p thudn cua Bd Tai ehinh, ngay 31/8/2018, Bd trifdng Bd Qud'c phdng da ky Quyet dinh sd'3585/QD-BQP ban hanh Che' dd ke' todn ddn vi dtf todn, stf nghiep trong Bd Qud'c phong, trong do giao Cue Tai ehinh htfdng ddn Che'dp ke' todn ddn vi dtf toan, stf nghidp trong Bd Qud'c phong dp dung ttf ngay 01/01/2019. Ngdy 25/9/2018, Cue trtfdng Cue Tai chinh/BQP ban
hanh Van ban so 5555/CTC-CDQLHL htfdng din Che' dp kd' todn dcfn vi dtf todn, stf nghiep trong Bd Qud'e phong (sau day viet gpn la Che dp ke loan 5555) thay thd' Quyet dinh sd' 709/QD-CTC ngdy 11/3/2005 eua Cue trtfdng Cue Tdi chinh ban hdnh Che' dp kd' todn ddn vj dtf toan trong Qudn dpi (sau day vid't gpn la Ch^ dp ke todn 709). So vdi Che dp ke todn 709, Che' dp ke todn 5555 da cd nhffng thay doi can ban ve hd thong tai khodn kd'toan va phtfdng phap ke' toan cac nghidp vu kinh td' phat sinh. Ke' todn phai hach toan nhieu but todn dong thdi hdn so vdi trtfde day.
Nha khaeh dtfdc to chtfc bien che" d nhieu ddn vi trong qudn dpi nhtf d cac quan khu. qudn dodn.
quan binh chung, tinh ddi, stf doan,... Sau khi che dp ke' todn 5555 ra ddi, cdng vide hach todn ke toan tai nha khdch quan dpi cung phdi thay ddi ttf chd'dp kd'toan 709 sang che'dp ke'todn nay.
2. Hoat d$ng nha khach trong quSn dO> va thtfc trang kd'toan nha khach trong qudn dQi
Nhd khach trong quan ddi Id diem trung chuyen de lid'p ddn can bd, chie'n sy. nhdn vien di nhan
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cdng tac; nghi trong thdi gian cdng tdc; can bd nghi ehd htfu de'n ItfU trii... Nha khach quan dpi co nhieu cd'p khdc nhau, cd th^ trtfe thupc quan ly cua van phdng bd ttf Idnh qudn khu, qudn doan...; trtfe thuoc van phdng bd chi huy qudn stf tinh...; trtfe thudc ban hanh chinh cua phong tham mtfu stf doan... Cd the phan loai nha khach thanh 2 loai: mpt loai ttfdng dtfdng ed'p dai ddi, tieu doan; loai thtf hai ttfdng dtfdng cd'p trung dodn trd len. Nha khach quan ddi ngoai nhiem vu chinh tid'p ddn can bp, chid'n sy, cdng nhan vien quoc phong, nha khdch cd the tan dung nang Itfc ddi dtf dd kinh doanh dich vu CO thu.
Trong qua trinh boat ddng, nha khach thtfc hien nhidu nghiep vu kinh td' khdc nhau, do dd kd todn cung phai thtfdng xuydn xtf ly hach toan cae nghiep vu phat sinh. Kd'toan nha khach phai xde dinh xem loai hinh nha khach tai ddn vi minh ttfdng dtfdng ca'p dai ddi, tieu dodn hodc cd'p trung doan trd Idn dd Itfa ehpn phtfdng phdp hach toan eho phD hdp.
Thtfc trang hien nay cho tha'y, sau khi Cue Tai chinh, cdc Quan khu, Quan dodn, Quan binh chung,.. da td chtfc nhieu cudc tap hua'n vd cdng tdc ke' toan, do vay hoat ddng ke' todn noi chung trong todn qudn va cdng tae kd' todn ndi ridng tai
cdc nha khach da di vdo nen ne'p va dung chd' dp kd' toan 5555 do Cue Tai chinh ban hdnh. Tuy nhidn, hien nay, edng tac ke toan tai mdt sd' nha khdch van con han che'; nhieu nhdn vidn ke' toan cdn gap khd khan khi van dung che' dp ke' toan 5555 vdo hach toan cdc hoat ddng tai nha khach, dac biet la d nhffng dcfn vi ap dung hach toan kd' toan cap dai dpi, tieu dodn. Ben canh do, chufa ed vdn bdn nao htfdng dan cu thd hach toan ke' todn tai cac nha khach. Chinh vi nhffng ly do tren, xay dtfng ndi dung phtfdng phap hach todn ke' todn nha khach trong quan dpi la can thiet.
3. Giai phap nh^m hoan thi$n phtfdng phap kd'toan nha khach trong quSn dpi
De khae phuc nhffng han che' ndu tren, tdc gia dtfa ra htfdng ddn mpt so' nghidp vu kinh td' chu ye'u tai nha khaeh vd cdch thtfc hach toan dtfdc dd xud't trong ndi dung bai drfdi ddy.
3.1. Ddi vdi nhtfng nhd khdch tid/ng dUdng cap dgi dgi tieu dodn
a) Ke' todn cdc hoat ddng theo nhiem vu chinh cua nha khaeh (Sd do 1)
(1) Nhap Itfdng thiTc thtfe ph^m de chi dn cho bp dpi.
Nd TK 156 C d T K l U
Stf do 1: KS'foan cdc hogt dgng theo nhiem vu chinh cua nhd khdch ttfdng difdng cap dgi ddi, tieu dodn
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(2) Xua't lirong, thUc thuc pham chi an theo che do:
N0TK611 C6TK156
(3) Thu tien an cda khach den cong tac:
NO TK 111 Co TK 338 (4) Tdng hop tien an trong thang theo che'do:
NaTK611 C6TK338 (5) Nhan diTdc thdng tri chuan quy^t toan ti^n an cua tren:
N(fTK5Il CdTK611 b) Kg'loan cac hoat dong cd thu tai nha khach (Sd dd2)
(1) Mua nhu ye'u ph^m.
giS'y ve sinh, kem danh rang, ban chai, khan mat de phuc vu khach:
NdTK156
Cd T K I 11, 112,331 (2) Mua luong thuc, thiTc pham de chi an cho khach:
NO TK 156
C d T K l l l , 112,331 (3) Mua trang thi6't bi sijfa chBa nha khach: quat di^n, bong den, dn ap, day dien, cong tac,...
N0TK156
C d T K U l , 112,331 (4) Mua dung cu c3'p dUdng: bat, dua, giS'y an, dao, thdt,...:
NOTK 156
C d T K U l , 1 1 2 , 331 (5) Tra tien phi ve sinh, giatga, gdi, dem....
NO TK 632
C d T K l l l , 112,331 (6) Chi phi sijfa chiJa trang thiS't bi nha khach:
No TK 632
C6TK111,112,331 (7) Chi phi dien nUdc:
Nd TK 632
C d T K l l l , 112,331 (8) Thu phi tien dSm cUdi:
NOTK 111, 112 Cd TK 632
sa do 2: Ke toan cac ttogt <36ng co thu tgi nha Ithach tt/ang ditang ca'p dgi ddi, tiSu doan
TK 111,112,331 (1).(2),(3),(4)
(5), (6), (7)
(10a)
TK331 (10b)
TK431 (10c)
MD
(8), (9)
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(9) Thu phi dich vu trdng gitf xe:
N d T K I l l , 1 1 2 Cd TK 632
- Cud'i kj xdc dinh kd't qua kinh doanh, theo do, vide phan phd'i ngudn thu hoat ddng dich vu cua nhd khdeh: sau khi trtf ehi phi va ndp thud' dtfdc phan phd'i nhtf sau, nop cap tren; con lai thi bd sung kinh phi hoac trich quy ddn vi.
(10a) Nd'u lai, ddn vi nop tien lai len cd quan cap trdn.
Nd TK 632 C6TK 111,112
(10b) Tien lai cdn lai, ne'u ddn vi hach todn bo sung kinh phi:
Nd TK 632 Cd TK 331
(10c) Tidn lai con lai, neu ddn vi hach toan trich vdo quy ddn vi:
Nd TK 632 CdTK431
(11) Neu Id, n^u thu trtfdng ddn vi quye't dinh dung quy bu 16:
NdTK431 Cd TK 632
3.2. Ddi vdi nhtfng nhd khdch tid/ng dibfng cap trung doan trd len (Setdo 3)
(1) Mua nhu ye'u pham: giay vd sinh, kem danh rdng, bdn chdi, khan mat de phuc vu khdch:
NdTK156
CdTK I U , 112,331
(2) Mua Itfdng thtfc, thtfc pham dd chi an cho khach:
NdTK 156
C d T K l l l , 112,331
(3) Mua trang thid't bi stfa ehffa nhd khach: quat dien, bdng den, dn dp, ddy dien, edng tac,...
Stf dS 3: KS' todn cdc hogt dpng cd thu tgi nhd khdch cd'p trung dodn trd len
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Nd TK 156
C d T K l l l , 112,331
(4) Mua dung cu ca'p dtfdng: bat, dOa, gia'y dn, dao, thdt,....
NdTK 156
C d T K l l l , 112,331
(5) Xuat dung Iffdng thtfe, thtfc pham, dung cu cap dtfdng,..-:
Nd TK 632 Cd TK 156
(6) Tra tidn phi vd sinh, gidt ga, go'i, ddm,... (phi dich vu trrfc tie'p):
Nd TK 632
C d T K l l l , 112,331
(7) Chi phi stfa chtfa trang thiet bi nhd khdch:
Nd TK 632
C d T K l l l , 112,331
(8) Chi phi tien dien ntfdc thanh todn cho nha cung cap:
Nd TK 632
C d T K l l l , 1 1 2 , 331 (9) Chi phi qudnly:
Nd TK 642 C d T K l l l , 1 1 2 (10) Chi phi thue'mdn bai:
Nd TK 642 Cd TK 333
(11) Chi phi thud'thu nhap doanh nghiep:
NdTK 821 Cd TK 333
(12) Thu phi tien djch vu dam ctfdi, trdng gitf xe,...:
NdTK 111, 112 CdTK 531
(13) Cud'i ky.kd'toan tinh thue GTGT phai nop tinh trdn phan GTGT do ed quan thue' xdc dmh, ghi (ddn vi npp thud' GTGT theo phtfdng phdp trtfe tiep);
Nd TK 531-Doanh thu hoat ddng SXKD, dieh vu
Cd TK 333- Cac khoan phai nop nha ntfdc (33311).
(14a) Ke't chuydn ehi phi gia vd'n hang bdn:
NdTK 911
Cd TK 632
(14b) Ket chuyen chi phi qudn ly:
NdTK 911 Cd TK 642
(14c) Ket chuyen chi phi thue thu nhdp doanh nghidp:
NdTK 911 Cd TK 821 (15) Kd't chuyen doanh thu:
NdTK 531 Co TK 911 - Kd't chuydn Idi, Id:
(16a) Neu kd't qua kinh doanh lai:
Nd TK 911 CdTK 421
(16b) Nd'u kd't qua kinh doanh Id:
NdTK 421 CdTK 911
- Cud'i ky xdc dinh ke't qua kinh doanh, theo dd, vide phan phd'i ngudn thu hoat ddng dich vu cua nha khdch: sau khi trtf chi phi va nop thud drfdc phdn phdi nhtf sau, nop cap trdn; cdn lai thi bo sung kinh phi hoac trich quy ddn vi.
(I7a) Nd'u lai, ddn vi nop tidn Idi len cd quan ca'p tren:
NdTK 421 Cd TK 366
(17b) Tien lai eon lai, ddn vi hach todn bd sung kinh phi:
NdTK 018
(18) Tien lai con lai, ddn vi hach toan trich vdo quy ddn vi:
NdTK 421 CdTK 431 4. Kd't lu^n
Xay dtfng va hodn thien ndi dung ke todn Id mdt trong nhffng vd'n dd giup cac nha khdch trong qudn dpi dd dang hdn trong qud trinh phdn anh, phan tich, tdng hdp bdo cdo tinh hinh boat ddng.
Ndi dung trpng tdm cua bdi vid't da xdy dtfng phtfdng phdp ke toan nha khach trong quan dpi.
Vdi ndi dung nay, nhan vien ke' todn cdc nhd khdch se de dang hdn trong cong vide theo chtfc trdch dtfdc giao •
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T A I L i t U THAM K H A O :
1. BO Qudc ph6ng (2018). Vdn bdn sd'5555/CTC-CDQLHL hudng dSn Che dg ketodn dm vi dutodn, sit nghiep irong BQ QUOC phdng, ng^y 25/9/2018.
2. BQ Tai chinh (2017). Thdng tu so' 107/2017/IT-BTC hudng ddn che dd ke todn hdnh chinh su nghiep, ng^y 10/10/2017.
3. B6 Qudc ph6ng (2001). Quyet dinh so 3365/2001/QD BQP ngdy 17/12/200], ve viec ban hdnh quy dinh qudn If tdi chinh cdc hoqt ddng cd thu tqi cdc don vf du todn trong qudn dql.
Ngay nh§n bai: 3/6/2020
Ngay phan bidn danh gia va si^a chffa: 13/6/2020 Ngiiy cha'p nh$n dang bai: 23/6/2020
Thdng tin tdc gid:
ThS. NGUYEN TAT THANG Khoa Tai chinh - Hpc vien H$u c^n
PERFECTING THE ACCOUNTING METHODS FOR MILITARY'S GUEST HOUSES
• Master. NGUYEN TAT THANG Faculty of Finance Military Academy of Logistics
ABSTRACT:
The article presents an overview on the operations of military's guest houses and the need for developing accounting content for military's guest houses. This article also mtroduces the accounUng methods of military's guest houses which do not have specific implementation guidelines.
Keywords: Military's guest houses, accounting for guest houses of military, accountmg regrnie No.5555.
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