Phương pháp kế toán tài sản cố định trong các trường đại học công lập theo cơ chế tự chủ tài chính hiện nay

NGHIEN CU'U TRAO D6 | ( Sd 08 (85) - 2010 )

Phuo'ng phap Ke toan tai san co dinh trong

cac trucrng dai hoc cong lap theo co* che

tu chu tai chfnh hien nay

/, Ths. Tran Thj Hoa Thom

Tlieo ca ehi tu ehu tdi ehinh hien nay, tdi sdn co dinh trong cdc trudng Dgi hge edng lap

dugc hinh thdnh tie iihliu nguon khde nhau, khdng ehi duge hinh thdnh bdng ngudn

von NSNN, md edn dugfc mua sdm tie quy phdt triin hogt dpng sir nghiep, tu nguon vdn

vay (vay cdc td chiee tin dung, vay edn bp, vien chire trong dan vi, vay khde) hoae tir ede ngudn

khde. Ngodi ra, dan vi cd thi di thue eiia cdc dan vi khde. Cdc TSCD ndy dan vj ed thi diing de

phue vu cho hogt dpng su nghiep hoiic hgat dpng sdn xudt kinh doanh dich vu nhdm tdng thu,

tlit kiem ehi, phdt triin m& rdng hogt dpng su nghiep. Vi vdy de qudn ly ede TSCD ndy doi hdi

cdc tru&ng can thue hien hgch todn ki todn mua vd thue TSCD nhdm dam bdo edng tdc qudn

ly tdi sdn ciia dan vi cd hieu qud vd ede ca quan chii qudn theo ddi, kiem sodt duge ede hogt

dpng eua dan vi true thiipe mpt cdch rd rdng, cdng khai vd minh bgch han.

Ke toan mua TSCD

bang nguon von vay diing

cho boat dong sy nghiep va

tra no' vay bang quy phat

trien hoat dong su nghiep

Theo Nghj djnh sd 43/

ND-CP va Thdng tu sd

71/2006/TT-BTC, cac trudng

DHCL tu bao dam chi phi hoat

ddng hoac 1 phan chi phi hoat

ddng cd cac hoat ddng SXKD

cung ling dich vu phii hgp vdi

chirc nang, nhiem vu dugc cap

cd thim quyIn giao, dugc vay

von ciia cac td chiic tin dung,

huy ddng vdn cita can bg, cdng

chiic trong dan vj de mua sam

TSCD dl nang cao chit lugng

hoat ddng sir nghiep, diu tu,

md rdng va td chirc hoat dgng

SXKD, cung irng djch vu. Day

la mdt hoat ddng Idn cua cac

trudng DHCL trong qua trinh

thuc hien tu chii, tir ehju trach

nhiem vl mgi ho^t ddng ciia

dan vi, vi vay, dl thuc hien

hach toan ke toan mua TSCD

bang ngudn vdn vay, trudc

het can bd sung vao he thdng

TK kl toan TK 339 - Ng vay

thay cho TK 3312 - phai tra ng

vay. TK 339 diing de phan anh

cac khoan vdn vay ciia cac td

chirc tin dung, huy ddng vdn

cua can bd, vien chirc trong

don vj nham muc dich phuc

vu cho hoat ddng SXKD. nang

cao chat lugng hoat ddng sir

nghiep. TK 339 cd the md chi

tilt:

Na TK 221- TSCD hiin

TK 3391

chiic tin dung

TK 3392

vien chtic

TK3398

bd

Vay cua cac td

Vay ciia can

Ng vay khac

Phuang phap ke toan mua

TSCD bang ngudn vdn vay:

(1) Vay mua TSCD diing

cho hoat ddng sir nghiep, ke

toan ghi:

hinh

CdTK339-Ngvay

(Chi tilt: TK 3391 - vay

cua td chirc tin dung

TK 3392 - Vay cua can

bd, vien chiic . ,

TK 3398-Ng vay khac)

(2) Hang nam don vj trich

lap quy tir chenh lech thu, chi

chua xir ly, ke toan ghi:

NgTK 421 - Chenh lech

thu, chi chua xii' ly

(Chi tilt 4211, 4212,...)

Cd TK 431 - Cac quy

(chi tilt 4314 - Quy phat

trien hoat ddng sir nghiep)

(3) Tien hanh tra gdc tien

vay hang nam, ke toan ghi:

NgTK339-Ngva y

CdTK 111,112,...

"44^ Tap chf nghie n cd u Tdi chfnh ke'todn