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Principles Accounting

The document defines key accounting principles including the definition and classifications of accounting, balance sheets, income statements, and cash flow statements. It provides details on the components and purpose of each financial statement, as well as common financial ratios used in analysis.

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phamtra241998
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16 views3 pages

Principles Accounting

The document defines key accounting principles including the definition and classifications of accounting, balance sheets, income statements, and cash flow statements. It provides details on the components and purpose of each financial statement, as well as common financial ratios used in analysis.

Uploaded by

phamtra241998
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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PRINCIPLES ACCOUNTING [NGUYÊN LÝ KẾ TOÁN]

 Definition: Accounting, or accountancy, is the measurement, processing and communication of


financial information about economic entities [thực thể kinh tế]. Accounting, which has been
called the "language of business", measures the results of an organization's economic activities
and conveys this information to a variety of users including investors, creditors, management,
and regulators.
 Classification: Accounting can be divided into several fields including financial
accounting, management accounting, auditing, and tax accounting.
+ Financial accounting: focuses on the reporting of an organization's financial information,
including the preparation of financial statements, to external users of the information, such as
investors, regulators and suppliers.
+ Management accounting: focuses on the measurement, analysis and reporting of information
for internal use by management.
+ Auditing: Auditing is the verification of assertions made by others regarding a payoff,[31] and
in the context of accounting it is the "unbiased examination and evaluation of the financial
statements of an organization.
+ Tax accounting:tax accounting concentrates on the preparation, analysis and presentation of
tax payments and tax return.
 Balance Sheet [Bảng cân đối kế toán]: In financial accounting, a balance sheet or statement of
financial position is a summary of the financial balances of a sole proprietorship
[/prə'praɪətə(r)ʃɪp/ quyền sở hữu], a business partnership, a corporation or other business
organization. Assets, liabilities andownership equity [vốn chủ sở hữu] are listed as of a specific
date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a
company's financial condition" [tổng quan tình hình tài chính công ty]
Assets [tài sản] = Current assets [tài sản ngắn hạn] + Non-current assets (fixed assets) [tài sản dài
hạn]
+ Current assets= Cash and cash equivalents [tiền mặt bao gồm ngoại tệ, khoản tương đương tiền
mặt] + Accounts receivable [tài sản, nợ phải thu] + Prepaid exprenses for future service using
[khoản trả trước cho người bán] + Deposits Paid [Các khoản đem đi đặt cọc] + Allowance for
Doubtful Accounts [Dự phòng nợ khó đòi] + Short-term Investment [Đầu tư ngắn hạn] +
Inventory [hàng tồn kho].
Current assets are important to businesses because they are the assets that are used to fund day-
to-day operations and pay ongoing expenses.
+ Non-current assets = Property, plant and equipment [đất đai, nhà xưởng, thiết bị máy móc] +
Investment property, such as real estate held for investment purposes [các tài sản đầu tư] +
Intangible assets [/ɪn'tændʒəbl/ tài sản vô hình] + Financial assets [tài sản tài chính: không bao
gồm tiền, các khoản đầu tư ngắn hạn, nợ phải thu] + Investments accounted for using the equity
method [các khoản đầu tư vào công ty con] + Biological assets [các tài sản sinh học: gia cầm,
gia súc, cây cối, …]+ Accumulated Depreciation [Khấu hao lũy kế; mang giá trị âm].

Liabilities [nợ] = Current liabilities [Nợ ngắn hạn =< 1 year] + Long-term Debts/Liabilities [nợ
dài hạn> 1 year]
+ Current liabilities = Accounts payable [khoản phải trả người bán] + Salaries Payable [Lương
phải trả] + Interest payable [Lãi vay phải thanh toán] + Tax payable [thuế phải nộp] + Security
Deposit [Khoản kí quỹ = khoản do cty khác đặt cọc] + Unearned revenue for services paid for by
customers but not yet provided [tiền đã nhận của người mua nhưng chưa cung cấp dịch vụ=thanh
toán trước]
+ Long term debts = Note payable [các khoản nợ tài chính: trái phiếu, giấy ghi nợ>1 year]
Equities [Vốn] = Owner capital/Common stock [cổ phiếu phổ thông] + retained earnings [Lợi
nhuận giữ lại]

Total Liabilities + Equities = Total Assests.

Sample:
Assets Liabilities and Owner's Equity
Current Assets Current Liabilities
Cash Accounts payable
Accounts receivable Short-term loans
Inventory Income taxes payable
Prepaid expenses Accrued salaries and wages
Short-term investments Unearned revenue
Total current assets Current portion of long-term debt
Fixed (Long-Term) Assets Total current liabilities
Long-term investments Long-Term Liabilities
Property, plant, and equipment Long-term debt
(Less accumulated depreciation) Deferred income tax
Intangible assets Other
Total fixed assets Total long-term liabilities
Other Assets Owner's Equity
Deferred income tax Owner's investment
Other Retained earnings
Total Other Assets Other
Total owner's equity
Total Assets Total Liabilities and Owner's Equity

* Common financial ratios:


Debt Ratio (Total Liabilities / Total Assets) [tỉ lệ nợ/tài sản]
Current Ratio (Current Assets / Current Liabilities)[tỉ lệ tài sản lưu động/nợ ngắn hạn]
Working Capital (Current Assets - Current Liabilities)[vốn lưu động] is a financial metric which
represents operating liquidity available to a business. [đo mức độ thanh khoản]
Assets-to-Equity Ratio (Total Assets / Owner's Equity)[tỉ lệ tài sản/vốn chủ sở hữu]
Debt-to-Equity Ratio (Total Liabilities / Owner's Equity)[tỉ lệ nợ/vốn chủ sở hữu]

 Income statement [Báo cáo doanh thu]:is one of the financial statements of a company and
shows the company’s revenues and expenses during a particular period.
Sales: Doanh thu từ hoạt động SXKD.
Cost of goods sold: Giá vốn hàng bán. [Including the salary of workers directly making goods]
Wage expense: CP Lương.
Rent expense: CP thuê.
Office expenses: CP văn phòng (điện nước, VPP)
Depreciation Expense: CP khấu hao
Bad Debt expense: Nợ xấu
Insurance expense: CP bảo hiểm
Interest expense: Trả lãi ngân hàng
Income Tax expense: CP thuế thu nhập doanh nghiệp

GROSS INCOME [Lợi nhuận gộp] = Sales Revenue – Cost of goods sold. [Doanh thu – Giá vốn
hàng bán]
IFO [The Income from Operations] = EBIT [earnings before interest expenses and tax expense]
= GROSS INCOME – Total EXPENSES (exclude Interest expense and Tax expense)
EPS [earnings per share] = (NET INCOME [lợi nhuận sau thuế, lãi vay] – DIVIDENS [trả cổ
tức])/OUTSTANDING SHARES [tổng cổ phiếu phát hành] (tính trung bình cổ phiếu phát hành
trong năm, ví dụ phát hành 6 tháng thì tính ½)
ROE [Return on Equity] = Net Income/Shareholders’ Equities. (ROEs between 15% and 20%
are generally considered good). ROE is best used to compare companies in the same industry
ROA [Return on Assets] = Net Income/Average Assets (ROAs over 5% are generally considered
good) Average assest: tính trung bình đối với các tài sản được mua trong năm (chỉ sử dụng vài
tháng)

 Cash Flow Statement [Bảng dòng tiền]: is a financial statement that shows how changes in
balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis
down to operating, investing and financing activities.
People and groups interested in cash flow statements include:
- Accounting personnel, who need to know whether the organization will be able to cover
payroll and other immediate expenses [NV tài chính-tình hình tài chính có đủ chi trả
lương và chi phí]
- Potential lenders or creditors, who want a clear picture of a company's ability to repay
[người cho vay, chủ nợ-khả năng trả nợ]
- Potential investors, who need to judge whether the company is financially sound [nhà đầu
tư-tài chính công ty có ổn định]
- Potential employees or contractors, who need to know whether the company will be able
to afford compensation [nhân viên-công ty có đủ khả năng trả lương]
- Shareholders of the business. [cổ đông]

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