Nghien Clhi trao ddi
PhiTdng phap tiep can va hpc tot hpc phdn
Ly t h u y e t hach toan ke toan
ivLirong T l i ! T t t u y *
i.y thuySt hach toan ke toan la mon hoc c c sa, nen tang quan trong nhat cua khoa hpc kS toan noi rieng va kiioa hoc kinh te nol chung.
Mon hQC n^y con du^ coi la mon "va long", la hoc phan khong th§
thieu trong chuxyng trinh hgc cue nganh kinh te - tai chinh, ke toan va kiem toan. Bai viet de xuat va thao lu$n ve cac phuvng phap, nhim giup sinh vi^n hoc t6t hoc phin nay.
TIP khda: L^ thuyet hach to^n, nguyen ly k4 toan, phuxyng phap hoc tot, kS toan
Abstract:
Methods to help students access to term, theoretical theory of effi- cient accounting. Summary, the theory of accouting Is the basic sub- ject, the most Important foundation of the accouting sciences in particulars and the economic science generally. This subject is also called the beginning course, which Is an indispensable part of the curriculum of economic - finance, accounting and auditing. Therefore, the adical proposes and discusses methods to help students learn well the theory of accounting and auditing.
Keywords: Accounting theory, accounting principles, good method of learning, accountant
I. Dat van de
Hgc phin Ly thuyet bach toin kg toan cung cip nhiing kien thuc ca bin nhat vg hach toin kg toin. Day la nen ting kign thiic ca sd, dg sinh vign tigp can vdi cac hgc phan chuygn nganh kg toan siu ban. Hgc tdt hgc phan nay thi gan nhu di nim dugc chia tchoa dg eic mdn hge kg toan sau tdt hon, hem nira giiip sinh vien cd tcien thiie tir dd van dung cae phucmg phap ke toan de thue tianh lim quen vdi cdng tic ke toin trong cic doanh nghiep. Viec di tim phucmg phip tigp can v i hgc tip Iioc phin Ly thuyet bach toan kg toin cang dac biet can thiet trong bdi canh kg toin dang trd thinh mgt trong nhiing nginh bgc phd bien nhat, duge md rgng dio tao d nhieu
trudng d tat ci cic cip hgc tir trung cip, cao dang, dai hgc hay sau dai hgc va nhan dugc su quan tam, tim hieu cua nhieu ddi tugng.
2. Noi dung chinh ciia mon hoc Ly thuyet hach toan ke toin
Ly thuyet hach toin kg toin ti mdn md diu trong he thdng cic mdn hgc chuygn nganh ke toan, tip trung vao cie ndi dung nen tang ea bin nhat:
+ Ban ehit cua bach toin kg toan, lich sii hinh thanh mdn tchoa hgc kg toin, vai trd vi cic nguyen tic bach toin kg toin;
+ Ddi tugng - phin loai ddi tugng ciia bach toin ke toan va cac mdi quan he giira cic ddi tugng.
Nhdn. 05/3//2020 Bientdp- 15/3/2020 Duyet ddng- 25/3/2020
+ Cac phuang phip ke toan:
phuong phip chiing tir, phuang phap tinh gia, phuang phip ddi ling tii tchoan vi phuong phip tdng hgp va ein ddi ke toin. Qua ndi dung niy, sinh vign dugc tim higu ve chung tir ke toan, tinh gii cic ygu td ke toin, hach toan cac loai ngbiep vu kinh te phat sinh, dugc hudng dan each lap va doc cac bio cao tai chinh.
+ He thdng tai khoan ke toan- Sinh vign dugc tim higu ve hg thdng tai khoan kg toan hign hanh vi phan loai tai tchoan ke toan, van dung trong cic bai tip,
+ Hach toan cac qui trinh kinh doanh chu yeu: Sinh vien se phii van dung linh boat cie phuang phip kg toin de hach toan cic nghiep vu kinh td phat sinh trong qua trinh cung cip, san xuit, tieu thu d doanh ngbiep.
+ Sd kg toan vi binh tbiic sd ke toin: Sinh vien dugc tim higu vi lam quen vdi sd ke toin vi cie hinh thiic sd kd toin.
+ Bd may ke toan va md hinb td chiic bd may kg toan trong doanh nghiep.
Khd khdn cda sinh vien khi nhdp mon
Thu nhdt, day la tan diu tien sinh vign nganh kg toin dugc tiep ein vdi mdn hoc chuyen nganh, nen viec tu tim higu va tiep can tai lieu eiia sinh vign khi tchd khan. Tham chi, cd nhidu tii lieu chua dugc cap
* Khoa Kinh tS - Tru&ng Bai hgc TAy B^c
qap chi ^e todn S'^iem todn sdthojiff 4/2020 E x j
Nghien cijiu trao fldi
nhat, ed thg din tdi nhung eich hieu chua chinh xac, nhim lin ciia sinh vien.
Thir hai, su mat tap trung, thu dgng va "ludi bigng" tir chinh ban than sinh vien inh hudng true tigp dgn hieu qui hgc. Day la dieu thudng gap d nhigu sinh vign khi mdi hgc ly thuygt bach toin ke toin, vi dac tnmg nghg nghigp vi ciing ta die trung cua hgc phin niy la viec hgc v i hinb gan vdi con sd, tinh logic cao, he thdng tai khoan ed nhidu tai Ichoan can ghi nhd,...
Neu khdng thuc hinh thudng xuygn, sinh vign rat dg qugn kign thiic. Mgt tchi kien thiie mdi md diu chua dugc thu nap, nhiing ngi dung tiep theo dugc hieu mgt cich ma hd.
Khi rod vio tinh trang nay, sinh vign dg din tdi chan nin, mat tap trung Ichi hgc bii, thim chi cd nhiing sinh vien hinh thinh tim ty chin ghet va sg mdn hgc. Die biet, vdi nhigu sinh vign, tam ly "nudc dgn chin mdi nhiy", dgi gan ngiy thi mdi hgc tchign khdi tugng kidn thiic bi ddn tai, din tdi qua tai khdng kip hieu v i nhd.
Thu ba, khd khan thuc su ddi vdi sinh vien ke toin va khdi nginh kinh td ndi chung khi hgc hgc phin niy la bude dau tiep can nhiing khii niem, thuat ngii, nguyen tic kg toan mdi, ddi khi trd thanh tJid bidu va trim tugng vdi ngudi mdi bat diu.
Dac biet t i phin xa ghi nhd tii kboan - sd bieu tii khoin chua dugc hinh thanh, chua biet van dung cic mdi quan he ddi iing va cic ngi dung lidn quan, lim viec thuc hien dinh khoin cic nghiep vu kinh tg thuc su tchd khan.
3. Phucmg phip giiip sinh vien tiep can, ghi nhff va van dung kien thiic mon hgc
De giiip sinh vien vugt qua khd tchan, trd ngai khi tidp can mdn bgc Ly thuygt bach toan kg toan, tie gii ddu xuit cic giai phap mi sinh vien cd the thue hien theo timg ndi dung eu the ciia mdn hgc.
- Ndi dung "Bin chat ciia bach toan ke toan". Gin nhu ciing Ii ndi dung dau tien tiep can mdn hgc, dieu hihi ich nhat vdi sinh vien vdi ngi dung md diu niy Ii hay chuin bi cho minh mgt tam the san sang khi bat diu. San sang tang nghe, sin sing chat van Ichi gap nhirng didu khd hieu, sin sing nhin nhiem vg tri tdi ciu hoi vi lam bai tap. Hay ting nghe thay cd ehia se, ghi chep lai nhiing tai lieu hen quan dg thuan tien eho viee tim bigu, tham tchao thgm ngoai tii lieu dugc giio vign cung cip.
- Ndi dung "Ddi tugng ciia bach toan ke toin". Dg ghi nhd dudi dang liet kg eac ddi tugng ke toin nao la tai sin, ddi tugng nio Ii ngudn vdn ngay tir nhiing budi bgc diu tidn khdng phii Ii viec de ding, do dd can ghi nha tbeo tinh chit eiia eie ddi tugng nay. Vi du, tii sin Ii nhimg ngudn luc do doanh nghiep kigm soit, nam giir, vdi cic khoin thanh toin thi tai san mang tinb phii thu. Ngudn vdn la ngudn hmh tbinh tai sin cua doanh nghiep, trong quan he thanh toin thi ngudn vdn mang tinh phii tra. iTng vdi cac ydu td trong mdi nghiep vu ke toan, deu dugc bigu hien bang tii khoan kg toin. Sinh vign cd the ddi chidu vio Bang 1
Bang 2
bing he thdng tai tchoin. Vdi bang 1, chung ta cd thg thiy dugc nhdm ygu td Ii tai sin, ngudn vdn.
- Ndi dung "cic phuang phip ke toin":
+ Phuang phip cbiing tu: Sinh vidn hay chuin bi trudc budi hgc nhimg chiing tir kg toan bat ky, vi du phigu nhip - xuit kho, hda dan,... khi cac ban cbinh ta ngudi duge tham gia thue hien nghiep vg kinb te dd. Hay tu nhin vio cic cbiing tir xem nd cd y nghTa gi vdi chinh bin than minh? Bin ehung tir do chirng minh dieu gi? Ngu bd di nhiing yen td nio ban van chip nhin chiing tu dd? Ygu td nao ban thiy khdng thg thigu? V i trudc tchi nh§n dugc bin chirng tir dd, nd duge luan chuygn nhu thg nao? Tu viec tra tdi cau bdi trdn, ban da nam dugc ca bin ndi dung cua phucmg phip niy.
+ Phuang phip tinh gia vi phuang phip tdng hgp - ein ddi:
Diy t i ndi dung mdi me vdi cac sinh vign, do do, cic ban hay ghi chep diy du, thuc binh bii tap theo yeu cau cua giing vien. Ddng tiidi, hay tu tim cho minh nhirng bio cio tai chinb dugc lap bdi eac ke toin bien duge cdng khai trgn cic trang web de nhin vao dd va quan sit xem
Tai khoan Tai san Npuon von Doanh thu + thu nhap
Chi phi TK. xac dinh kcl qua
Dau t i i kboan Loji 1 + 2 L o 9 i 3 + 4 Losi5 + 7 Losi 6 + 8 LogiQ
Tai khoan Tai san Nguon von Doanh ihu * ihu nhap
Chi phi TK. xac dmh kel qua
oka tai
L „ „ l * 2
Loiii 3 + 4 1.0,15 + 7 l ^ ^ 6 + B Loai 9
KkcU
Phat sinh I ^ g ben ng > < giam ben co; so du' cuii$> bin phat sinh tang
Phat sinh tang ben co > < giam ben ng; So dir cung ben phat sinh t3ng ^ > Ngupc vai tii khoan Mang linh chSt nhu tii khoan nguon von, khong CO so du
Mang tinh chat nhu lai khoan lai san => ngugc vdi t4i khoan Doanh thu + thu nhap Tai khoan trung aian, dune de xac dmh ket qua
B T I qgpchiq<etoanS'J(iemtoms6t)umg4/2020
Hghien ciiu trao fltii no cd nhiing yeu td nio, die digm
ciia nd ra sao. Ban ludn phii ghi nhd ring: Nguyen tac cua eac bao cao chinh ti su can ddi, su can bang.
+ Phuang phap tai tchoan kd toan: Hay hgc v i ghi nhd nhiing tii khoan chinb hay su dung ddng thdi nim duge kdt eiu nhimg tii khoan dac biet trong cac nhdm. Cd thg tdm tit nhu bing 2, trang 104.
Xem ngi dung timg tai tchoin, neu cd thg tham chieu ludn nhung trudng hgp nao cin bach toin vio tai khoan nay, tai tchoan tda, cd thg tay vi du ddi tugng ke toin tien quan dg de ghi nhd ban.
- Ndi dung "he thdng tii khoan ke toin": Thugc long he thdng tai khoin cd thd ndi ti mgt "cue hinb"
vdi rat nhidu sinh vien, bdi vay ma mgi ngudi thudng cd xu hudng Ii
"khdng hgc thugc, bd qua, khi can thi liy ra xem". Tuy nhien, viec lim dd vua mat thdi gian, lai mat tap trung, thigu di tinh chuygn nghiep vi nhat la khi di lim thi viec do khign ngudi lao dpng mat digm trong mat cic nhi quin ly hay ddng nghiep.
Cic ban hay ghi nhd tii khoin tbeo nhom da phin loai d trgn dg thu hep p h ^ vi can ghi nhd. Cic ban cd thg thuc hign hgc nhdm, thao luan nhdm npi dung nay bing nhihig trd vira ta chai, vua Ii hgc. Vi du, hay vigt tgn cac tii tchoin vi sd hieu vao cic miu giay nhd cat rigng, ehia nhdm ban thinh 2 nhdm ddu sd lugng, mdi nhdm hay chgn ra mgt miu giay ghi so hieu coi nhu can dd, nhdm cdn lai tim ten tai Ichoan phii hgp ghep tai dg tra tdi. Cach hgc niy gan vdi cic nhdm ban vira mang tinh giii tri, vua ren luyen tinh thin hgc tap nhdm vi gtu nhd tai Ichoan ciia cac ban, bdi nd khdng mang lai ap luc nhu ngdi hgc thugc Idng.
- Ndi dung "Hach toin cic qua trinh kinh doanh cbii ygu": Hay ghi nhd ring, ehiing ta cd cic qui trinh nhu hinh I.
Nhigm vu cua sinh vign la phai tim higu cac cdng viec cu tbg ciia cic qui trinh nay va bach toin nd.
Day la phin ngi dung tuang ddi tchd
vi tidn den sit cdng viee ciia kg toin hem. Vay Jim each nio dg ngudi hge cd thg ghi nhd vi thgc hien bach toin cic nghiep vu phat sinh?
Trudc bet, cin tu bigt dgc higu so dd cic giai doan cua qua trinh sin xuit - tcinh doanh (qua trinh cung cip - mua hang; qui trinh sin xuit; qui trinh bari hing va xac dinh kgt qua), sau dd can tu ve khii quit duac qui trinh niy bang so do, dua vao tri nhd va lap luan logic eua minh.
Dg lam quen va thinh thao hem trong vide phan inh cic nghiep vu kinh te phat sinh qua dinh khoan kg toin, ygu td khdng the thidu ddi vdi mdi sinh vidn la ghi nhd kdt ciu ciia cac tii khoan. Viec ghi nhd kgt ciu tat ca tii khoan d nhiing budi diu nhap mdn rat khd, phirc tap. Vay nen, sinh vidn khi mdi tiep can va hgc ly thuygt hach toin ke toan cin kien tri phin loai diing ddi tugng tai sin - ngiidn vdn hay doanh thu - chi phi vi can than ve lai chii T cic tai tchoin ea ban, dai dien cho nhdm tai tchoan. Khi da nhd ket eiu ciia nhdm tii khoin, co the md rgng ban bang eich ve ehii T eho tirng tii khoin sir dung. Tu ve lai so do bach toin cic qui trinh sin xuit - kinh doanh theo tri nhd va tap tuan logic cua bin thin.
Dg nhd cieh dinh khoin nghiep vu kinh te phat sinh, thay vi ngdi xem di xem lai cic bai tip trdn Idp, ggn mang, sinh vign pbii ehiu tdid tam bai tap thuc hanh, bdi day ludn la cich tdt nhat de hgc nhiing didu mdi. Nim duac bin chat nghiep vu can dinh khoan chir khdng hpc thugc Ng - Cd timg nghiep vu. Linh dgng trong lap luan, suy nghi vg eich dinh khoan mdt nghiep vu.
- "Sd kg toin va hinh thiic sd kg toin": Sinh vign tu ten mang vi tai vg cic loai sd ke toin dg quan sit
bigu miu sd kdt hgp vdi vigc nghe giing trgn lap, thi ndi dung niy se trd ngn dl higu va dg hinh dung hem so vdi viee chi ngdi va ghi ehep hoae nghe giang.
"Bg miy kg toan vi md binh td chiic bd miy kg toan trong doanh ngbiep": Ndi dung niy se de tidp can ban khi smh vign tu minh tim higu CO cau td chiie bg may kg toin ciia mgt vii doanh nghiep cu thg. Cic ban cd the tim thay tai lieu thue tg niy trgn cic trang web ciia cac cdng ty, doanh righiep va so sinh chimg vdi nhau dd ro ban ndi dung hgc.
Cae phuang phip ap dyng vdi bit ky ndi dung hgc nao eiia mdn hpc:
- Lgn ke hoach hgc - luyen tap mdi bii hgc mdt cieh khoa hge: Kg hoach bgc tap khdng chi lap ra dudi dang ly thuyet mi cin bat tay vio thuc hien. Sinh vien phai xac dinh dugc tam quan trgng cua mdn hgc, die biet cic hgc phan nhip mdn. Dg hpc tip dat hieu qui, nen bat dau tCr nhiing cii dan giin dgn phiic tap. Vi du, nhiing budi dau danh thdi gian dpc tai ndi dung ty thuygt dugc day trgn tdp, dpc lai va nghign ciiu ky ndi dung ty thuygt trong giao trinh, van dung lim mdt hoae mdt vai bai tip giing vign giao, bam sat ngi dung ly thuygt.
- Tu tam that nhieu bii tap dg nhd each dinh khoan eo bin. Ndu vdi mdi phan khd, chua higu ro vin de nen hdi lai ban be, giing vidn de cd tdi giii hgp ly. Tap trung thdi gian lim it nhan 1 bii tap that trgn ven de hieu rd ban van de.
' Khi CO nhiing bieu hien chan nan, thiy khd higu thi dimg dg nhirng thic mac, ban Ichoan liu ngay khdng giai dip, hay hdi thing thay cd, ban be cua ban de cd nhiing giii dap va hudng din phii hgp. Hay
mfp chi '^etoim, &'^ism torn s ITi!l
Nghlftn cilU trao fldi
bit dau tir khi nd mdi phat sinh.
Hem nira, chinh ban than mdi sinh vign can it nhat mgt lin, hay thir tap tnmg lai, ngdi lai de giii quyet mgt bai tip ma ban dang vudng mac mdt each diit diem, khi mdt vin de khd dugc giii quygt, se giiip ban dan lay tai dugc cam hiing vdi mdn hge. Die biet, hay ludn y thiic dugc tim quan trgng, vi tri ciia hgc phin niy ddi vdi he thdng cac hgc phin trong chuang trinh dio tao nginh Kg toan cua ban dg danh thai gian tuang xiing cho nd.
4. K^t luain
Ly thuyet hach toan ke toan la mdn bgc nen ting tchdng ch! quan trgng vdi nhirng ai dang t i sinh vign, mi quan trgng vdi c i kg toan vien da di lim. Vi dg lim duge edng vide ke toin trong tuang lai, hay hgc nang cao han niia d nhiing khda hge dac tbii, nhiing kg toin vign cin nam viing nhiing nguygn ly nen tang niy. Tuy nhign, dii bang cich nio, phuang phip nio di niia thi bieu qui hge tap van phu thugc vao su ehu ddng cd gang, nd luc eua ngudi hge. Bai vigt de cap tdi mgt sd giai phip ca bin iing vdi timg ndi dung cita mdn hge phan nao giiip nhimg ddi tugng sinh vidn quan tam ed the van dung sing tao cho phii hop, giiip hpc hgc phan Ly thuyet bach toan kg toan duac hieu qui han.D
Tdi lieu tham khdo
1. B6 tui nhiing meo nho khi hoc Nguyin ly ke todn cdn bdn. Viin Ke todn va Qudn tn doanii nghiip.
Nguon: https-//iabm.edu.vn/bo-tui- nhung-meo-nho-khi-hoc-nguyen-ly-ke- toan-can-ban.html
2. Nguyin Thi Dong, Gido trinh Ly thuyit hach todn ki todn. NXB Tdi chinh.
Hd Ngi. 2010
3. Vu Hong Tiin. Mot so phucmg phdp day hgc tich cue. 2010.
Ngudn. http://www. ehook.edu vn/
^page^l 35&view= 15217.
(Tiep theo trang 19)
ly v i nghien ciiu cic van dg hgn quan den gii tri hgp ly, phat hanh va phd bien cic bio eio nghien eiiu;
trong dd cd cac ndi dimg hoin thien eie chinb sieh dg cii thi$n cic ca sd ba ting lign quan den viec xac dinh gii tri hgp ly.
3. Bai hgc cho Vi|t Nam khi ap dung gia tri hgp ly
Cic nghien ciiu tu: Hin Qudc cho thiy, bdi cinh ciia Hin Qudc trong giai doan chuygn ddi tir K- GAAT sang IFRS cd nhigu net tuang ddng vdi Viet Nam bien nay.
Hin Quoc da di trudc Viet Nam gin 10 nam trong viec ap dgng IFRS, cho den nay da hoin toin ip dung gii tri hgp ly tuang tu nhu tbdng le qudc te. Cic bai bgc rut ra cd thg ip dgng cho Viet Nam gdm eac ndi dung sau:
Ve ddi tuffng dp diing: Chi nen bdt buoc ddi v&i cdc cong iy niem yet tren thi trudng chdng khodn.
Cdc ddi tuffng khdc chi khuyen khich dp dung
Do IFRS yeu eau thue hien mdt sd dinh gii mang tinh chii quan, nhu viee thue bien cac udc tinh vg gii tri hgp ly khi Ichdng cd gii nidm yet trgn thi trudng, gia tri cd thg thu hdi, tdn thit tai san cua dan vi tao tign vi lgi thg thuang mai, xie dinh gia tri hien tai cua ddng tidn tuang lai,... ngn viec ip dung IFRS nham muc dich ning cao tinh minh bach ciia cac thdng tin tii cbinh hiiu ich, ning cao trach nhiem giai trinh eiia DN, bio ve mdi trudng kinh doanh, nha dau tu. Tir cae ty do trgn, ve ca bin, IFRS chi pbii hgp vdi nhiing DN cd quy md ton, cong tic kg toan dugc thuc bien bai bin, ng ngp. Cac ddi tugng khie ip dung He thdng Chuin muc Kg toin Vidt Nam (26 VAS hien hanh).
L^ trinh dp difng Trong ngdn hgn:
- Doi vdi ca quan Nha nudc:
Kien nghi Bg Tai ehinh sdm cdng bd ap dung IFRS d Viet Nam, trong dd cd Chuin mgc trinh biy BCTC qudc te sd 13 - Xie dinh gii trj hgp ly. Bg Tii chinh cin nghign ciiu soan thao eie tai lieu hudng din xie dinh gii trj hgp ly dd cho DN cd ca sd van dung.
- Doi vdi cic DN cin td chiic dio tao, nang cao trinh dp cua cic can bg dinh gii vi cin bg kg toin de ed day du kidn thirc cd lign quan den viec xie dinh, ghi nhin vi trinh bay BCTC.
- Ddi vai eic td chiie dieh vg tham dinh gia, cin dugc trang bi kidn thiic Hgn quan dgn viec xie dinh gii tri hgp ly ddi vdi cac tai san va ng phii tri dg cd thd eung eip dieh vu dim bao dua ra gii cd phii hgp, ding tin cay.
Trong ddi hgn
- Vg edng tic dio tao: Cic ca sd dao tao can trang bi eic kign thitc cho sinh vign, vg viec ap dgng gii tri hgp ly gong viee ghi nhan vi trinh bay BCTC pbii hgp thdng le qude tg.
- Ve phit tridn thi trudng: Cin pbit tngn eic thi trudng tii sin co dinh, bit ddng sin, hing hda dg cd thd dd dang xac dinh gii thi trudng ciia cic tii sin phi tai chinh de co CO sd tham chigu gii dim bao tinh minh bach ciia thdng tin.D
Tdi lifu tham khdo I. Demand for Fair value accounting: the case of the asset revaluation Boom in Korea during the Global Financial Crisis, tdc gid Choong- Yuel Yoo thdng 5/2017
2 Korea - IAS plus
3 IFRS adoption in Korea and Its effects in slock market and valuation, tdc gid Ye Ji
4. IFRS adoption and implementation m Korea, and the lessons learned, Korea ac- counting Standards Board
E J I mp cM-iKe torn S^iem lorn so thdng 4/2020
