Kế toán Ngân hàng thương mại

Kế toán Ngân hàng thương mại

K toan Ngn hang thng mai Ging vin: Ths inh c Thinh Khoa Ngn hang - Hoc vin Ngn hang Chng 4: K ton nghip v ngnqu &thanh ton khng dng tin mt Nhng vn chung v nghip vu ngn qu Tin mt tai quy la tai san co co tnh thanh khoan cao nht nhng lai la TSCo khng sinh li nn lun cn phai xc inh mc tn qu hp l Khi TTCK pht trin cc NHTM co th duy tri tin mt mc thp phn con lai u t vao tai san co sinh li co thanh khoan cao Qu tin mt do b phn ngn qu quan l Trng hp thc hin m hinh giao dich mt ca theo chng trinh ngn hang bn le thi qu tin mt con bao gm ca qu do cc nhn vin giao dich (Tellers) trc tip thu, chi tin mt theo han mc quy inh Tai liu dung cho lp Trung tm ao tao HVNH Nghip vu Ngn qu

Tai khon - chng t va s sach s dung: Tai khon s dung TK - Tin mt tai n vi (SH 1011/ 1031) TK Tin mt ang vn chuyn (SH 1019/ 1039) Ct, s sach s dung Ct k toan tin mt: Ct thu TM, ct chi TM S sach k toan tin mt Nht ky quy S tai khoan chi tit tin mt S quy Cac loai s khac Tai liu dung cho lp Trung tm ao tao HVNH Nghip vu Ngn qu - Tai khon s dung Tai khon tin mt tai qu 1011/1031: Ni dung: S dng hach ton s TM thuc qu nghip v Kt cu: 1011 hoc 1031 S TM thu vao

qu nghip vu S TM chi ra t qu nghip vu D n: S TM hin c tai qu nghip vu Tai liu dung cho lp Trung tm ao tao HVNH Nghip vu Ngn qu - Tai khon s dung Tai khon tin mt ang trn ng vn chuyn 1019/1039: Ni dung: Phan nh s TM xut khi qu nghip v ca n vi chuyn cho n vi khc Kt cu: 1019 hoc 1039 S TM xut qu chuyn n n vi nhn S TM vn chuyn n n vi nhn D n: S TM ang trn ng vn chuyn Tai liu dung cho lp Trung tm ao tao HVNH

Nghip vu Ngn qu - Tai khon s dung Tai khon Tham , thiu mt tin, TS ch x l - 3614: Ni dung: Phan nh cc khoan phai thu pht sinh trong ni b TCTD Kt cu: 3614 S tin TCTD phi thu S tin phi thu c x l D n: S tin TCTD cn phi thu M tiu khoan cho tng n vi, ca nhn c lin quan Tai liu dung cho lp Trung tm ao tao HVNH Nghip vu Ngn qu - Tai khon s dung Tai khon Tha qu, TS tha ch x l - 461: Ni dung: Phan nh cc khoan phai tra pht sinh trong ni b TCTD Kt cu: 461 S tin phi tr c x l S tin TCTD

phi tr D C: S tin TCTD cn phi tr M tiu khoan cho tng n vi ca nhn c lin quan Tai liu dung cho lp Trung tm ao tao HVNH K toan nghip vu Ngn qu K toan thu chi tin mt: TK thch hp TK Tin mt xxx Thu TM Chi TM TK thch hp c th la: TK tin gi, tin vay ca KH, TK thanh toan vn gia cac NH, TK lin quan ti chi tiu ni b ca NH Tai liu dung cho lp Trung tm ao tao HVNH K toan nghip vu Ngn qu K toan iu chuyn tin mt:

Quy inh: iu chuyn tin mt ch c thc hin gia cac NH cng h thng, khi c lnh ca NH cp ch qun Cac cach iu chuyn tin mt: Cach 1: Ngn hang nhn vn tin mt c ngi n nhn tin tai ngn hang iu i. Trng hp nay se thanh ton vn trc tip. Cach 2: Ngn hang iu tin mt i c ngi ai din mang tin mt giao tai ngn hang nhn vn tin mt. Trng hp nay phai s dng tai khoan TM ang trn ng vn chuyn Tai liu dung cho lp Trung tm ao tao HVNH K toan nghip vu Ngn qu Tai khon iu chuyn vn: - Ni dung: Phn anh s vn iu chuyn gia cac n vi trong cng h thng - Kt cu: TK iu chuyn vn

S vn iu chuyn i DN: S vn iu chuyn n hoc DC: Tai liu dung cho lp Trung tm ao tao HVNH K toan nghip vu Ngn qu K toan nghip vu iu chuyn TM: Tai NH iu chuyn TM i Tai NH nhn /Chuyn TM n Cach 1: TK 1011 TK C vn TK C vn (1) TK 1011 (2)

Cach 2: TK 1011 TK 1019 (1) TK C vn (3) TK 1011 TK C vn (2) Tai liu dung cho lp Trung tm ao tao HVNH K toan nghip vu Ngn qu K toan nghip vu i chiu s liu TM cui ngay: Ni dung: B phn Qu va b phn K toan thc hin i chiu vi nhau m bo Tng thu = Tng phat sinh N TK TMt Tng chi = Tng phat sinh C TK TMt Tn qu = D N TK TMt = TM thc t trong kt Trnh t i chiu: Th qu oc trc - K toan i chiu theo

Tai liu dung cho lp Trung tm ao tao HVNH K toan nghip vu Ngn qu Trng hp tha qu: Tn Qu > S D N TK TM TK thch hp TK 461 (2) TK 1011 xxx (1) Trng hp thiu qu: Tn Qu < S D N TK TM TK 1011 xxx TK 3614 (1) TK thch hp

(2) Tai liu dung cho lp Trung tm ao tao HVNH K toan thanh toan khng dng tin mt Mt s vn c ban v TTKDTM u, nhc im ca thanh ton bng Tin mt? S cn thit, ngha ca thanh ton khng dng TM Khi nim thanh ton khng dng tin mt Mt s quy inh trong thanh ton khng dng tin mt i vi cc ch th tham gia thanh ton i vi ngi chi tra (ngi mua) i vi ngi th hng (ngi bn) i vi Ngn hang Trung gian thanh ton Tai liu dung cho lp Trung tm ao tao HVNH K toan thanh toan khng dng tin mt

Tai khon va Ct dng trong k toan TTKDTM Tai khoan s dung Nhom tai khoan tin gi thanh ton (D Co) Nhom tai khoan tin gi k qu am bao thanh ton (D Co) Nhom tai khoan tin vay (D N) Nhom tai khoan ngoai bang & s theo doi ngoai h thng Chng t s dung Tng ng vi mi phng tin thanh ton co cc chng t thanh ton ph hp Chng t thanh ton bng giy va chng t in t Chng t thanh ton gc va chng t thanh ton vn gia cc Ngn hang Tai liu dung cho lp Trung tm ao tao HVNH K toan thanh toan khng dng tin mt

Cac phng tin thanh toan khng dng tin mt ang c s dung tai Vit Nam Sec thanh ton: Sec linh tin mt, Sec chuyn khoan, Sec bao chi va Sec bao lanh Uy nhim chi - chuyn tin Uy nhim thu The thanh ton Th tn dng ni ia Tai liu dung cho lp Trung tm ao tao HVNH K toan thanh toan Sc Khai nim Mt s quy inh c bn v sc

Cc ch th tham gia thanh ton sec Ngay k pht Thi han xut trinh Thi han thanh ton ca Sec inh chi thanh ton Chuyn nhng Sec Sec pht hanh qu s d Tai liu dung cho lp Trung tm ao tao HVNH Nguyn tc hach toan: Trng hp khng c y quyn chuyn N: Trng hp c y quyn chuyn N Tai liu dung cho lp Trung tm ao tao HVNH Quy trinh thanh ton sec chuyn khoan ( m tai khoan cng mt chi nhnh ) $ $ $ $ $ Bank

Accounts Payable Ngn hang Accounts Receivable Giao dich Sales Pay to Ngi k pht $ Payroll Ngi th hng Tai liu dung cho lp Trung tm ao tao HVNH Quy trinh TT Sec chuyn khoan ( m tai khoan khc chi nhnh ) $

Bank $ Bank $ $ $ Accounts Payable $ Accounts Receivable Sales Pay to $

Payroll Tai liu dung cho lp Trung tm ao tao HVNH Quy trinh thanh ton sec bao chi ( m tai khoan cng mt chi nhnh ) $ $ Pay to $ $ Accounts Receivable $ Payroll Bank

$ Pay to Accounts Payable $ Ngn hang Payroll Giao dich Sales Pay to $ Payroll Ngi k pht Ngi th hng Tai liu dung cho lp Trung tm ao tao HVNH

Quy trnh TT Sc bo chi ( m tai khoan 2 NH cng h thng) $ Bank Pay to $ Bank $ Payroll $ Pay to $ Accounts Payable

$ $ Payroll $ Accounts Receivable Sales Mail Room Tai liu dung cho lp Trung tm ao tao HVNH Quy trnh TT Sc bo chi ( m tai khoan khc chi nhnh ) $

$ Bank Pay to $ Payroll Bank $ Pay to $ Accounts Payable $ $

Payroll $ Accounts Receivable Sales Mail Room Tai liu dung cho lp Trung tm ao tao HVNH Quy trnh thanh toan UNC ( m tai khoan cng mt chi nhnh ) Khai nim UNC: Ni dung thanh toan: $ $ $

Accounts Receivable Mail Room Bank Ngn hang $ $ $ Accounts Payable Giao dich Sales Bn tra tin Ngi th hng Tai liu dung cho lp Trung tm ao tao HVNH Quy trnh thanh toan UNC

( m tai khoan khc chi nhnh ) $ $ Bank Bank Bank $ Mail Room Bank $ $ Accounts Payable $

Accounts Receivable Giao dich Sales Bn tra tin Ngi th hng Tai liu dung cho lp Trung tm ao tao HVNH Quy trnh thanh toan UNT ( m tai khoan cng mt chi nhnh ) Khai nim UNT: Ni dung thanh toan: $ $ $ Mail Room

Accounts Payable Bank Ngn hang $ $ Accounts Receivable Giao dich Sales Bn ban Bn mua Tai liu dung cho lp Trung tm ao tao HVNH Quy trnh thanh toan UNT ( m tai khoan khc chi nhnh ) $

$ Bank Bank Bank Mail Room Bank $ $ Accounts Payable $ $ Accounts Receivable Giao dich Sales

Bn Ban Bn Mua Tai liu dung cho lp Trung tm ao tao HVNH

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