Welcome to another informative article from Luật Sư Tuấn! In this article, we will delve into the intricacies of the T-shaped chart for account 155, also known as “Thành phẩm” (Finished Goods), according to regulation TT133. By gaining a clear understanding of this chart, we can better comprehend its significance in accounting practices.
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Tài khoản 155 theo thông tư 133 là gì?
Let’s start by exploring what account 155 means according to regulation TT133. It is important to note that account 155 is only used by the consignor and not the consignee (holder). By understanding this distinction, we can establish a solid foundation for further discussion.
Bạn đang xem: Sơ đồ chữ T tài khoản 155 “Thành phẩm” theo TT133
Nguyên tắc hạch toán của tài khoản 155 “Thành phẩm” theo TT133
To fully grasp the T-shaped chart for account 155, commonly referred to as the accounting principles for “Thành phẩm” as outlined in regulation TT133, it is essential to delve into the fundamental principles governing this account. For a detailed examination of these principles, refer to Article 27 of regulation TT133/2016/TT-BTC or consult our comprehensive guide on how to account for “Thành phẩm” here.
Kết cấu và nội dung phản ánh của TK 155 “Thành phẩm” theo TT133
Xem thêm : Thông tư 08/2019/TT-BYT: Định mức sử dụng máy móc thiết bị y tế
According to regulation TT133, account 155 has the following structure and content:
- Account 155
- Debtor
- Creditor
This T-shaped chart reflects the following aspects of “Thành phẩm” inventory:
- Value of finished goods upon receipt
- Excess value of finished goods during inventory check
- Actual value of finished goods upon release
- Shortage value of finished goods during inventory check
- Transfer of value for year-end finished goods inventory (applicable to periodic inventory counting method)
- Transfer of actual value for starting finished goods inventory (applicable to periodic inventory counting method)
- Debit balance: Actual value of year-end finished goods inventory
By gaining a comprehensive understanding of the T-shaped chart and its associated components, you will be well-equipped to effectively handle account 155 in your accounting practices.
Sơ đồ chữ T tài khoản 155 “Thành phẩm” theo Thông tư 133
In order to visualize the economic transactions related to account 155, we have prepared the following T-shaped chart:
- T-shaped chart for account 155 “Thành phẩm” for enterprises using the periodic inventory counting method
- T-shaped chart for account 155 “Thành phẩm” for enterprises using the perpetual inventory counting method
Xem thêm : Mẫu sổ chi tiết các tài khoản theo Thông tư 133
We hope that through this T-shaped chart for account 155 according to regulation TT133, you can quickly grasp the essence of this account and understand how to properly account for it.
If you are looking to enhance your accounting skills and solidify your knowledge, Luật Sư Tuấn offers a comprehensive course on practical accounting. We also provide a specialized course for tax agent certification, where you can acquire the necessary skills and knowledge to confidently obtain your tax agent certification.
Thank you for choosing Luật Sư Tuấn as your go-to resource for accounting information. Stay tuned for more valuable content!
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