TRAN VAN THANG

NHA XUAT BAN TAI CHINH

HlfCfNG DAN LAM KE TOAN BANG EXCEL CHO CAC D(JN VIHANH CfflNH SIINGHIEP

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( P H A N B O S U N G T H E O C A C Q U Y B p M d l - P H A N n )

TRAN VAN THANG

HlfrtNGDiN LAMKETOANBANC EXCEL

(P A / . A

n h A x u a t b a n tAi c h in h

PHAN 6. CH E BO K E TOAN M 6 l CHO CAC DON VI HANH CHfNH SU NGHIEP

I i ; l T i C ( l i

Cac ban than men. Cuon sach “Htfdng dan lam ke toan bang Excel cho cac ddn vi hanh chinh su" nghiep” dtfdc xuat ban vao thang 12/2003, Nha xuat ban Thong ke. Nhtfng hien nay Bo tai chinh da ban hanh Thong tu so 03/2004/TT-BTC ngay 13/01/2004 ve viec hufdng dan ke" toan cac ddn vi hanh chinh sir nghiep thUc hien luat ngan sdch nha nu"dc va khoan chi hanh chinh. Thong tu" nay co rat nhieu diem sura doi, bo sung lien quan den chtfng tuf ke" toan, he thong tai khoan, so ke' toan va bao cao tai chinh chinh thufc dtfdc ap dung trong nam 2004 trc'1 di. Trtfdc yeu cau cua thUc te chung toi tiep tuc thUc hien cuon sach nh2m cap nhat nhffng thong tin mdi nhat lien quan den viec stfa doi do. Noi dung su'a doi cua cuon sach “Hi/dng d in lam ke toan bang Excel cho cac dOn vi hanh chinh su" nghiep” gom 2 phan va 5 chifdng trinh bay nhffng van de co su’a doi va bo sung theo thong tu 03/2004/TT- BTC. Nhffng bao cao ve nhan suf, tien lufdng, vat tu1, tai san co dinh va mot so mau bao cao tai chinh khac ban co the tim hieu trong Phan 1 cuon sach “Htfdng dan lam ke toan bang Excel cho cac ddn vi hanh chinh suf nghiep” - Nha xuat ban thong ke - nam 2003.

• Chufdng 16. Gidi thieu Thong tU so 03/2004/TT-BTC va he thong tai khoan ke toan co bd sung sura doi theo thong tif so 03/2004/TT-BTC ban hanh ngay 13/01/2004 cua Bo Tai chinh.

• ChUdng 17. Chi?ng tuf ke" toan. Giai thich noi dung, phuong phap ghi churng tu ke toan, m&u chung tir va phuong phap lap chung tu ke toan co sua doi, b6 sung theo Thong tu so 03/2004/TT-BTC ngay 13/01/2004 cua Bo Tai chinh.

• ChUdng 18. Nhtfng duf kien thay doi va bang can doi tai khoan. Nham gidi thieu bai toan co doi su'a theo he thong tai khoan mdi va mot so bao cao bi thay doi theo thong ttfm di nay nhtf: So cai tong hdp, Bang can doi cac tai khoan.

• Chifdng 19. Tong hdp tinh hinh kinh phi va quyet toan kinh phi da suf dung. Gidi thieu cach lap bao cao Tong hdp tinh hinh kinh phi va quyet toan kinh phi da su dung. Day la mau bao cao bi thay doi nhieu nhat hau nhU hoan toan so vdi m5u B02-H cfi.

• ChUdng 20. Nhffng bao cao tai chinh khac. Trinh bay cach tao lap: So chi tiet, So quy, Bao cao sir nghiep co thu, Thuyet minh bao cao tai chinh va mot so mau so chi tiet mdi khac nhir khoan chi hanh chinh...

• Chutfng 21. HiTdng dan suf dung chifdng trinh ke toan mau bang Excel. Day la chiTdng danh cho viec gidi thieu cach suf dung chUdng trinh ke toan m iu theo Thong tU so 03/2004/TT-BTC ngay 13/01/2004.

• Phu luc. Cuoi cung la phan phu luc gidi thieu mot so chuan mire ke toan nidi ban hanh.

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FHAN 6. CH E DO KE TOAN M('Jl CHO CA C DON Vj HANH CHINH SlJ NGHIEF

PHAN 6

CHE DO KE TOAN MCfl CHO CAC DON VI HANH CHINH Slf NGHIEP

(CO BO SUNG Sl/A DOI THEO THONG T l' SO 03/2004/TT-BTC NGAY13/01/2004 CUA BO TAl CHINH)

THONG TV SO 03/2004/TT-BTC NGAY 13/01/2004 CUA BO TA l CHINH V/V HUdNG DAN KE TOAN CAC DON VI HANH CHINH SU NGHIEP THUC HIEN LUAT NGAN SACH NHA N lfd C VA KHOAN CHI HANH CHINH

HE THONG TAl KHOAN KE TOAN AP DUNG CHO CAC DCfN VI S i/ NGHIEP (co siifa doi bo sung theo Thong ti/sd'03/2004/TT-BTC)

CHU'ONG 16. CHl'fNG I I KE TOAN MOI (co sufa doi bo sung theo Thong ttfso 03/2004/IT-BTC)

CHlfONG 17. SO KE TOAN MOfl (co sufa doi bo sung theo Thong tuf so 03/2004/TT-BTC)

Q ui Udc: Chudi ky tu “Phan 1" trong cuon sach nay dude hieu la ten cuon sach

"Lam ke toan bkng Excel cho cac ddn vi hanh chinh su nghiep - Nha xuat ban

Thong ke - nam 2003.

ft

PHAN 6. CHf? BO KE TOAN M(3l CHO CAC DON VI HANH CHINH SL/ NGHIEP

B 0 TA l CH IN H CO N G HOA XA h O i CHU N G H IA V IET NAM So: 03 /2004/TT- BTC Doc lap — Tir do — Hanh phuc

Ha Noi, ngay 13 thdng O lndm 2004

THONG TlfH u a n g d&n ke to a n cac d an vi h a n h ch in h sir n g h iep th n c h ien

L u a t N g a n sa ch n h a nirac va k h oan ch i h a n h ch in h

- Can cu Luat Ngan sach nha nuac so 01/2002/QH11 ngay 16/12/2002;

- Can cu Nghi djnh so 60/2003/ND-CP ngay 06/06/2003 cua Chfnh phu quy dinh chi tiet va hucmg ddn thi hanh Luat Ngan sach nha nirac;

- Can cu Thong tu so 59/2003/TT-BTC ngay 23/06/2003 cua Bo Tai chfnh huang d in thuc hien Nghi djnh so 60/ND-CP ngay 06/06/2003 cua Chfnh phu quy dinh chi tiet va huang ddn thi hanh Luat Ngan sach nha nuac;

- Can cu Quye't dinh so 192/2001/QD-TTg ngay 17/12/2001 cua Thu tuang Chfnh phu ve m a rong thf diSm khoan bien che va kinh phf quan ly hanh chfnh doi voi cac ca quan hanh chfnh nha nucrc va Thong tu lien tich so 17/2002/TTLT-BTC- BTCCBCP ngay 08/02/2002 cua Bo Tai chfnh va Ban To chuc can bo Chfnh phu (nay la Bo Noi vu) huang ddn thUc hien Quye't dinh so 192/2001/QD-TTg noi tren cua Thu tuong Chfnh phu;

- Can cu Che do ke toan Hanh chfnh, su nghiep ban hanh theo Quye't dinh so 999- TC/QD/CDKT ngay 02/11/1996 va cac thong tu sua doi, bo sung Quye't dinh so 999-TC/QD/CDKT cua Bo Tai chfnh (Thong tu so 184/1998/TT-BTC ngav 28/12/1998 huang ddn ke toan quye't toan vat tu, hang hoa ton kho, gia tri khoi lugng sua*ihua lan, XDCB hoan thanh a thofi diem cuoi nam; Thong tu so 185/1998/TT-BTC ngay 28/12/1998 huang ddn ke toan thue GTGT va thue thu nhap doanh nghiep trong cac don vi hanh chfnh, sir nghiep; Thong tu so 109/2001 AT-BTC ngav 31/12/2001 huang dan ke toan tiep nhan va su dung cac khoan vien trg khong hoan lai);

De’ phu hap vai quy dinh cua Luat Ngan sach nha nuac va cac van ban huang ddn Luat Ngan sach va khoan chi hanh chfnh; Bo Tai chfnh huang ddn ke toan trong cac ca quan nha nuac va dan vi hanh chfnh, sir nghiep nhu sau;

I. PHAM VI AP DUNG

Thong tu nay ap dung cho tat ca cac ca quan nha nuac, dan vi hanh chfnh, sir nghiep thuoc bo may quan ly nha nuac Trung uang va dia phuong, cac 16 chuc chinh tri, to chuc chfnh tri- xa hoi, 16 chuc chfnh tri xa hoi - nghe nghiep, 16 chuc xa hoi. 16 chuc

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PHAN 6. CHE E)0 TOAN MOl CHO CAC E)ON VI HANH CHfNH SI/ NGHlfeP

xa h6i - ngh£ nghiep, cac dom vi thu6c lire lucmg vu trang dupe ngan sach nha nude cap kinh phi dang thuc hien Ch6' d6 ke toan Hanh chinh, su nghiep ban hanh theo Q uyet dinh so 999-TC/QD/CDKT ngay 02/11/1996 va cac thfing tu hucmg din b6 sung, sira doi Che d6 ke toan Hanh chfnh, su nghiep ban hanh theo QuyS't dinh s6 999- TC/QD/CDKT noi tren. Rieng d6'i vai dan vi su nghiep co thu van thuc hien ke toan theo Th6ng tu s6 121/2002/TT-BTC ngay 31/12/2002 va nhflng n6i dung lien quan den tiepnhan kinh phi ngan sach nha nude quy dinh trong th6ng tu nay.

II. N0I DUNG SU'A D 6 l, B6 SUNG

1. Bo sung cac chumg tur ke toan

1.1. Bo sung them chung tir “Bang theo doi thuc hien khoan chi hanh chinh” (Mau so C42-KC).

1.2. Sua mau chung tu “Phieu ke mua hang” (Mau so C15-H).

1.3. Sir dung cac chumg ttir da sua d6i va ban hanh trong Thong tu s6 121/2002/TT-BTC ngay 31/12/2002 cua B6 Tai chfnh g6m:

- Bang thanh toan tien luomg- Bang thanh toan ti6n thucmg- Gia'y thoi tra lucmg- Giay thanh toan tien thue ngoai- Bang tdng hap bien lai thu ti6n- Bang ke chi tifin- Gia'y d£ nghi thanh toan- Bang thanh toan tien lam them ngoai gid- Bang theo doi thuc hien khoan chi hanh chfnh

(Thani khdo phan bo sung trong dufcnig 16)

2. Sura doi, bo sung tai khoan ke to&n2.1. Mo them cac tai khoan ca'p III (loai 5 chQ so) va tai khoan ca'p IV (loai 6 chu so)

cho cac tai khoan:

a/TK4611 “Nam trudc”+ TK 46111 “Nguon chi thuang xuyen”+ TK 46112 “Nguon chi khong thucmg xuyen” (chi tiet tung nguon chi)

-TK 4612 “Nam nay”+ TK 46121 “Nguon chi thuang xuyen”+ TK 46122 “Nguon chi khong thuang xuyen” (chi tiet tung nguon chi)

- I X 4613 “Nam sau”+ TK 46131 “Nguon chi thuang xuyen”+ TK 46132 “Nguon chi kh6ng thucmg xuyen” (chi tiet tung ngudn chi).

b/ TK 6611 “Nam tru6c”+ TK 66111 “Chi thucmg xuyen”

TK 661111- Chi tlianh roan i d nhdn

(Mau S 6 C02- H) (Mau s6' C34-SN) (Mau so C35-SN) (Mau so C36-SN) (Mau so C37-SN) (Mau so C39-SN) (Mau so C40- SN) (Mau s6' C41- SN) (Mau so C42-KC)

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PHAN 6. CHf: E>0 i d TOAN M 0I CHO CAC DON VI HANH CHfNH SU NGHIEP

TK 661112 - Chi nghiep vu chuyen mon TK 661113 - Chi mua sam, sifa chita TK 661118 - Chi thucmg xuyen khac

+ TK 66112 “Chi khong thucmg xuyen”TK 661121 - Chi tinh gidn bien che TK 661122 - Chi nhiem vu dot xuat TK 661128 - Chi khong thucmg xuyen khac

- TK 6612 “Nam nay”+ TK 66121 “Chi thucmg xuyen”

TK 661211 - Chi thanh toan ca nhdn TK 661212 - Chi nghiep vu chuyen m6n TK 661213 - Chi mua sdm, sua chita TK 661218 - Chi thucmg xuyen khac

+ TK 66122 “Chi kh6ng thucmg xuyfin”TK 661221 - Chi tinh gidn bien che TK 661222 - Chi nhieni vu ddt xuat TK 661228 - Chi khong thuang xuyen khac

-T K 6613 “ Nam sau”+ TK 66131 “Chi thucmg xuyen”

TK 661311 - Chi thanh toan cd nhdn TK 661312 - Chi nghiep vu chuyen mon TK 661313 - Chi mua sdm, sua chita TK 661318 - Chi thucmg xuyen klidc

+ TK 66132 “Chi khong thucmg xuyen”TK 661321 - Chi tinh gidn bien che TK 661322 - Chi nhieni vu dot xuat TK 661328 - Chi khong thucmg xuyen khac.

2.2. D6i t6n va sua doi noi dung mot so tai khoan:

a> Doi ten Tai khoan 008 “Han mire kinh phf ’ thanh “Du toan chi hoat dong”.

Tai khoan nay dung cho cac dcm vi hanh chfnh, su nghiep dupe ngan sach cap kinh phf hoat dpng dS phan anh so du toan kinh phf hoat ddng dupe ca'p co tham quy6n giao va vi6c rut du toan kinh phf ra su dung.

Ket ca'u va n6i dung phan anh cua Tai khoan 008 “Du toan chi hoat dong”:Ben No : Du toan chi hoat dong dupe giao Ben Co : Rut dir toan chi hoat dong ra sir dung So dir No : Du toan chi hoat dong con lai chua rut.

Tai khoan 008 c6 2 tai khoan cap II:- Tai khoan 0081 “Du toan chi thucmg xuyen”- Tai khoan 0082 “Du toan chi kh6ng thucmg xuyen”.

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PHAN 6. CHE D 0 KE TOAN MCfl CHO CAC DON VI HANH CHlNH SU NGHIEP

b> Doi ten Tai khoan 009 “Han mire kinh phf khac” thanh “Du toan chi chuong trinh, du an”.

Tai khoan nay dung cho cac don vi hanh chfnh, su nghiep duoc ngan sach cap kinh phf chuong trinh, du an, de tai khoa hoc va kinh phf dau tu xay dung co ban de phan anh so du toan kinh phf ngan sach nha nude giao cho cac chuong trinh, du an. de tai khoa hoc, cac du an dau tu xay dung co ban va viec rut du toan kinh phf nay ra sir dung.

Ket cau va noi dung phan anh cua Tai khoan 009 “Du toan chi chuong trinh. duan”:

Ben No: Du toan chi chuong trinh du an dupe giao Ben Co: Rut du toan chi chuong trinh du an ra sir dung So du No: Du toan chi chuong trinh du an con lai chua rut.

Tai khoan 009 co 3 tai khoan cap II:- 0091 “Du toan chi chuong trinh, du an”- 0092 “Dir toan chi de tai khoa hoc”- 0093 “Du toan chi dau tu xay dung co ban” .

2.3. Bo sung Tai khoan 4214 “Chenh lech khoan chi hanh chfnh” cua Tai khoan 421 “Chenh lech thu chi chua xir ly”.

Tai khoan nay dung cho cac don vi hanh chfnh da thuc hien khoan bien che va khoan chi hanh chfnh de hach toan so chenh lech do tiet kiem khoan bien che va khoan chi hanh chfnh va viec phan phoi sir dung so tiet kiem do.

Ket cau va noi dung phan anh cua Tai khoan 4214 “Chenh lech khoan chi hanhchfnh”:

Ben Np: Ket chuygn so da chi tir khoan tiet kiem cho tang thu nhap cua can bp, cong chuc, chi khen thuang, chi phiic lai va chi nang cao hieu qua, chat lupng cong viec...;

Ben Co: Tam trfch so tiet kiem chi hoac ket chuyen so tiet kiem chi dupe trfch them tir tai khoan nguon kinh phf thucmg xuyen sang khi quye't toan dupe duyet;

So du ben Co: So tiet kiem khoan chi con lai chua sir dung.

2.4. Bo sung Tai khoan 336 “Tam ling cua Kho bac”

Tai khoan nay dung cho cac dcm vi hanh chfnh, su nghiep dupe ngan sach cap kinh phf d6 phan anh so kinh phf da tam ung cua Kho bac va viec thanh toan so kinh phf tarn ling do trong thoi gian dir toan chi ngan sach chua dupe cap co thaim quyen giao hoac du toan chi da dupe Cap co thaim quy6n giao nhimg chua du dieu kien thanh toan.

Ket cau va noi dung phan anh cua Tai khoan 336 “Tam ung cua Kho bac” :Ben Np: Ket chuyen so tam irng da thanh toan thanh nguon ^tinh phf Ben Co: So tien da nhan tam ung cua Kho bacSo du ben Co: So tiSn tam ung da nhan cua Kho bac nhimg chua thanh toan.

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PHAN 6. CHE B 0 KE TOAN M01 CHO CAC DON VI HANH CHINH SU NGHI&P

2.5. Bo sung Tai khoan 004 “Khoan chi hanh chinh” (Tai khoan ngoai bang)

Tai khoan nay dung cho don vi hanh chfnh da thuc hien khoan bien che va khoan chi hanh chfnh de phan anh so da khoan chi va tinh hinh thuc hien khoan chi, tren co so do xac dinh so tiet kiem chi lam co so bo sung thu nhap cho can bo cong chuc va chi khen thucmg, phuc loi, chi nang cao hieu qua, chat luomg cong viec.

Tai khoan 004 “Khoan chi hanh chfnh” mo chi tiet theo tung muc duoc khoan.

Ket cau va noi dung phan anh cua Tai khoan 004 “Khoan chi hanh chfnh”:Ben No: - So duoc khoan cua tung muc chi Ben Co: - So chi thuc te cua timg muc

- So tiet kiem chi ket chuyen khi da xir ly So du ben Ng: - So duoc khoan chi chua su dung

- So tiet kiem chi chua xir ly a thoi diem cuoi ky.

Tai khoan 004 co 2 tai khoan cap II:+ TK 0041 “Khoan chi hanh chfnh nam truoc”+ TK 0042 “Khoan chi hanh chfnh nam nay”.

(Timm khdo He thong Tai khoan ke toan ap dung cho c ac don vi lidnh chinh sif nghiep co sUa doi bo sung theo Thong tu nay).

3. Sua doi, bo sung so ke toan

3.1. Bo cac s6 ke toan sau:- S6 theo doi nguon kinh phf- S6 theo doi han muc kinh phf- So theo doi kinh phf ngoai han muc

3.2. Sua cac mau s6 ke toan:- So tong hop nguon kinh phf- So chi tiet cac khoan thu- S6 chi tiet chi hoat dong- S6 chi tiet chi dir an- S6 theo doi kinh phf cap cho cap duoi

3.3. Bo sung cac mau so ke toan sau:- So theo d5i nguon kinh phf ngan sach cap- So theo doi nguon kinh phf ngoai ngan sach- S6 tong hop chi theo nhom muc- S6 theo d5i thuc hien khoan chi hanh chfnh- So tdng hop tinh hinh thuc hien khoan chi

hanh chfnh- S6 theo doi sir dung kinh phf tiet kiem chi- S6 theo doi tam ung cua kho bac

( Mau so S41- H) ( M lu so S42- H)

( Mdu so S42a- H)

(Mau so S41a-H) ( Mau so S52-H)

( Mau so S61a-H) ( Mau so S63-H) ( Mau so S67-H)

( Mau so S45-H) ( Mau so S46-H) ( Mau so S69-H)

( Mau so S72-KC) ( Mau so S73-KC)

( Mau so S74-KC) ( Mau so S75-H )

(M an so vd phuong phap glii so thani kluio chuong 17).

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