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  • Phương pháp định khoản và thiết lập sơ đồ hạch toán nghiệp vụ kế toán

  • Phương pháp định khoản và thiết lập sơ đồ hạch toán nghiệp vụ kế toán
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    Phương pháp định khoản và thiết lập sơ đồ hạch toán nghiệp vụ kế toán

    Kế toán là công cụ hỗ trợ đắc lực cho các nhà quản lý, điều hành trong việc bảo vệ an toàn và sử dụng có hiệu quả tình hình tài sản, nguồn vốn.

    Kiểm soát việc thực hiện các kế hoạch ngắn hạn và dài hạn cũng như ra các quyết định, xử lý kịp thời, đúng đắn, hợp lý trong quá trình hoạt động của đơn vị kế toán. Việc đổi mới công tác, nâng cao năng lực quản lý tài chính kế toán, khả năng tự chủ, tự chịu trách nhiệm của cán bộ kế toán ở các đơn vị hành chính sự nghiệp sao cho có hiệu quả là một trong những vấn đề cần được quan tâm.

    thiet lap so do hach toan

    thiet lap so do hach toan

    Nhằm giúp cán bộ kế toán các đơn vị hành chính sự nghiệp và những người quan tâm đến công tác kế toán hành chính sự nghiệp thuận tiện trong việc áp dụng, nghiên cứu và kiểm soát chặt chẽ tình hình sử dụng tài sản, nguồn vốn, kinh phí của đơn vị, Nhà xuất bản Lao động giới thiệu cuốn sách: “PHƯƠNG PHÁP ĐỊNH KHOẢN & THIẾT LẬP SƠ ĐỒ HẠCH TOÁN TRONG CÁC NGHIỆP VỤ KẾ TOÁN ĐƠN VỊ HÀNH CHÍNH SỰ NGHIỆP”

    Cuốn sách gồm có các phần như sau:

    Phần thứ nhất. Tổ chức kế toán trong đơn vị Hành chính sự nghiệp

    Phần thứ hai. Quy định xử phạt vi phạm hành chính trong lĩnh vực kế toán

    Phần thứ ba. Phương pháp định khoản trong đơn vị Hành chính sự nghiệp

    Phần thứ tư. Phương pháp thiết lập sơ đồ kế toán trong đơn vị Hành chính sự nghiệp.

    Phần thứ năm. Hệ thống chứng từ kế toán và sổ kế toán trong đơn vị Hành chính sự nghiệp

    Phần thứ sáu. Hệ thống báo cáo tài chính.

    Sách hệ thống tài khoản phương pháp hạch toán kế toán mới nhất

    Trong hoạt động của các đơn vị hành chính sự nghiệp, tổ chức tín dụng, việc quản lý các nguồn thu, chi; thực hiện các nghiệp vụ kế toán đóng một vai trò rất quan trọng.

    Để nâng cao nghiệp vụ và phù hợp với cơ chế quản lý tài chính hiện tại, trong thời gian qua, Nhà nước đã ban hành một số văn bản như:

    Thông tư số 32/2014/TT-BTC ngày 11-03-2014 của Bộ Tài chính về việc sửa đổi, bổ sung một số điều của Thông tư số 85/2011/TT-BTC ngày 17-6-2011 của Bộ tài chính hướng dẫn quy trình tổ chức phối hợp thu ngân sách nhà nước giữa Kho bạc nhà nước – Tổng cục thuế – Tổng cục hải quan và các Ngân hàng thương mại;

    Thông tư số 10/2014/TT-NHNN ngày 20-03-2014 của Ngân hàng Nhà nước về việc sửa đổi, bổ sung một số tài khoản trong Hệ thống tài khoản kế toán các Tổ chức tín dụng ban hành kèm theo Quyết định 479/2004/QĐ-NHNN ngày 29/04/2004 của Thống đốc Ngân hàng Nhà nước.

    phuong phap hach toan ke toan

    phuong phap hach toan ke toan

    Để giúp các cơ quan, đơn vị, tổ chức và người đọc dễ dàng tra cứu, áp dụng; nội dung cuốn sách đã được hệ thống, cập nhật, bổ sung những quy định mới nhất về quy trình tổ chức quản lý thu, chi ngân sách; phương pháp hạch toán tài khoán kế toán áp dụng cho TABMIS, các tổ chức tín dụng… Nhà xuất bản Tài chính xin giới thiệu cuốn sách: “HỆ THỐNG TÀI KHOẢN  PHƯƠNG PHÁP HẠCH TOÁN KẾ TOÁN & QUY TRÌNH TỔ CHỨC PHỐI HỢP THU, CHI NGÂN SÁCH NHÀ NƯỚC DÀNH CHO CÁC CƠ QUAN, ĐƠN VỊ HÀNH CHÍNH SỰ NGHIỆP, TỔ CHỨC TÍN DỤNG”

    Nội dung cuốn sách gồm có các phần sau:

    Phần thứ nhất. Hệ thống tài khoản và phương pháp hạch toán kế toán áp dụng cho các tổ chức tín dụng (có hiệu lực thi hành từ ngày 01-06-2014);

    Phần thứ hai. Hệ thống tài khoản và phương pháp hạch toán kế toán áp dụng cho hệ thống quản lý thông tin quản lý ngân sách và nghiệp vụ kho bạc TABMIS;

    Phần thứ ba. Quy trình tổ chức phối hợp và quản lý thu ngân sách nhà nước (có hiệu lực thi hành từ ngày 01/05/2014);

    Phần thứ tư. Quy trình quản lý và kiểm soát cam kết chi ngân sách qua Kho bạc nhà nước;

    Phần thứ năm. Quy trình phân bổ, điều chỉnh dự toán ngân sách Trung ương và địa phương áp dụng cho TABMIS;

    Phần thứ sáu. Những quy định mới nhất về quản lý, sử dụng và mua sắm từ nguồn vốn ngân sách nhà nước;

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