Kế Toán Vỉa Hè - Thực Hành Báo Cáo Tài Chính Căn Bản Từ Quầy Bán Nước Chanh

by Darrell Mullis, Judith Orloff, Trần Thanh Phong (Translator)

Kế Toán Vỉa Hè

BIẾN KẾ TOÁN KHÔ KHAN TRỞ THÀNH TRÒ CHƠI CON TRẺ, DỄ HIỂU VÀ DỄ ÁP DỤNG

Đã bao lần bạn cầm trên tay bảng báo cáo tài chính doanh nghiệp của mình, nhưng chẳng thể nào hiểu nổi?

Kế toán và tài chính là nỗi đau chung của rất nhiều doanh nghiệp nhỏ. Ngôn ngữ tài chính dường như là điều bí ẩn nhất của thế giới. Vô số tính toán và ý đồ được cài cắm sau các con số, mà thậm chí người kinh doanh nhiều năm cũng không thể nào bóc tách nổi.

Nếu bạn vẫn cảm thấy mù mờ với bảng báo cáo tài chính của mình thì thật là đáng tiếc. Tài chính được xem như là ngôn ngữ của kinh doanh. Bảng kế toán sẽ cho bạn biết được doanh nghiệp của mình lời hay lỗ, trả lời câu hỏi vì sao trông bạn có vẻ đang ăn nên làm ra, nhưng két sắt công ty không có lấy một đồng.

Quyển sách mang đến cho bạn:

- Kiến thức căn bản về kế toán doanh nghiệp.

- Phân biệt 3 loại báo cáo tài chính quan trọng nhất.

- Phân tích chức năng của mỗi loại báo cáo trong quản trị doanh nghiệp.

- Hiểu và tự lập được bảng cân đối kế toán, báo cáo kết quả kinh doanh, báo cáo luân chuyển tiền tệ.

- Đánh giá sơ bộ được sức khỏe tài chính của doanh nghiệp thông qua 3 báo cáo tài chính trên.

- Bạn càng am hiểu sớm kế toán và báo cáo tài chính, càng có lợi cho công việc kinh doanh lâu dài.

VỀ DỊCH GIẢ

Trần Thanh Phong là tác giả, chủ doanh nghiệp và vận động viên ba môn phối hợp Ironman. Anh được mọi người nhắc đến như là, tác giả Việt đầu tiên viết về chủ đề Khởi nghiệp kinh doanh thực chiến. Tác phẩm tiêu biểu:

- Khởi nghiệp bán lẻ.

- Khởi nghiệp du kích.

- Đừng để mất bò.

- Trên lưng khổng tượng.

Không phải học giả hay diễn giả, anh là người làm nghề thực thụ. Sau 15 năm khởi nghiệp, quản lý nhiều công việc kinh doanh, từ bán lẻ đến thương mại điện tử, anh đã đúc kết nhiều kinh nghiệm thực tế và gói gọn chúng trong những cuốn sách của mình.

TÓM TẮT SÁCH

Cuốn sách chia làm 10 chương:

Chương 1: Bảng cân đối kế toán. Giới thiệu về bảng cân đối kế toán. Chi phí khác gì với chi phí sản xuất? Giá vốn hàng bán và giá thành có giống nhau không?

Chương 2: Báo cáo kết quả hoạt động kinh doanh. Giới thiệu về báo cáo kết quả hoạt động kinh doanh, lợi nhuận gộp, lợi nhuận ròng, thu nhập và dòng tiền. Làm sao để nhận ra, tình hình kinh doanh của bạn đang tốt lên hay xấu đi?

Chương 3: Kế toán nợ phải trả. Vay vốn là hoạt động cần thiết để kinh doanh. Chương này giúp bạn hiểu cách theo dõi các khoản vay, khoản phải trả, tín dụng và lợi nhuận giữ lại.

Chương 4: Kế toán dồn tích và kế toán tiền mặt. Giới thiệu 2 phương pháp kế toán thông dụng và 1 phương pháp kế toán sáng tạo. Chương này cũng trả lời câu hỏi: Nên hạch toán chi phí doanh nghiệp như thế nào?

Chương 5: Báo cáo tài chính cho công ty dịch vụ. Công ty dịch vụ khác công ty sản xuất và bán hàng ở chỗ không có hàng tồn kho. Vậy chúng ta cần lưu ý gì khi lập báo cáo tài chính cho các công ty dịch vụ? Nếu công ty của bạn vừa bán hàng, vừa cung cấp dịch vụ (ví dụ như bán khóa học, tư vấn kinh doanh,) thì phải hạch toán thế nào?

Chương 6: Định giá hàng tồn kho. Định giá hàng tồn kho là một nghệ thuật. Chương này giúp bạn phân biệt hai phương pháp định giá tồn kho FIFO và LIFO. Ưu và nhược của mỗi loại là gì?

Chương 7 Báo cáo lưu chuyển tiền tệ. Doanh thu và lợi nhuận không giúp gì được cho việc kinh doanh, nếu bạn không nắm rõ dòng tiền của mình. Chương này giới thiệu cách lập báo cáo lưu chuyển tiền tệ, giúp bạn theo dõi tiền của mình đi đâu và về đâu!

Chương 8: Vì sao bạn có doanh thu, lợi nhuận nhưng không có tiền mặt? Đôi khi bạn cảm thấy mình đang kinh doanh có lời. Hàng nhập về đã bán hết, khách hàng đông đảo, nhưng két tiền lại rỗng không? Thế thì, tiền của bạn đi đâu? Câu trả lời sẽ có trong chương 8.

Chương 9: Kế toán thuế và thanh lý. Sau một thời gian kinh doanh, bạn quyết định tạm dừng, để tập trung cho một hoạt động mới. Vậy bạn cần thanh lý doanh nghiệp của mình như thế nào? Cách tính thuế và lợi nhuận ròng sau thuế ra sao. Làm thế nào để bán, chuyển nhượng và thanh lý doanh nghiệp có lợi nhất cho bạn?

Chương 10 Phân tích tài chính, cải thiện lợi nhuận. Làm được việc gì đó là một chuyện. Hiểu và rút ra những bài học trong quá trình đó lại là, một chuyện khác. Chương này giúp bạn nhìn lại toàn bộ quá trình kinh doanh của mình. Đánh giá sức khỏe tài chính doanh nghiệp thông qua các con số trên Báo cáo tài chính. Sau đó, bạn sẽ biết mình cần làm gì để doanh nghiệp phát triển hơn.

Genres: Business, Accounting, Nonfiction, Finance, Economics, Entrepreneurship, Money

268 pages, Paperback

First published November 1, 1998

Reviews

[Karen Chung · Rating 4 out of 5]

This book is a great introduction to how accounting works, especially for those of us who are really just not that crazy about numbers, calculations, and the nuts and bolts of money matters - but who may be involved in a business startup.

I finished the book without doing the exercises - which usually means you haven't learned the material thoroughly - and do plan to reread it a second time, doing the exercises this time. The first reading was good for getting to know basic principles, like the difference between the accrual vs. cash method of accounting, and which is appropriate for what kind of business; the difference between an income statement, balance sheet, and cash flow statement; and how straight line vs. double declining depreciation works, and when you use which.

The one thing to be aware of is that at the end, you'll be told that you've just learned about only one of the "three crucial bottom lines needed to measure the health of a business." If you want to know about the other two, plus the "six crucial drivers" of the three bottom lines, and that you should sign up for a workshop by calling an 800 number. You suddenly feel like all this time you were just being set up for an ad at the end. But the book is still a great resource and probably one of the most accessible entrance points to accounting around - so I recommend it highly.

[Caleb Rogers · Rating 4 out of 5]

A good starter book for anybody interested in basic accounting. Teaches how to read the three basic accounting sheets using a Lemonade Stand example.

You literally can't not understand this book. It is so simple I'm sure a ten year old would grasp its contents. At times it can get a bit silly and repetitive with it's question-answer format, but its short, and you WILL grasp these concepts after reading.

I got it on kindle, which probably isn't effective because it has you constantly updating little balance sheets as you go through. Not really necessary, I still understood, but I bet my long term memory would be a lot better if I had the physical book to fill in the accounting forms in. Maybe you can download the forms somewhere?

Long story short, this thing will take you 3 days max to finish. Read it and understand how money works in business.

[Danail Stanev · Rating 5 out of 5]

If you are new to accounting you have to read it. Fantasticly clear

[ravhen · Rating 4 out of 5]

Learned a lot!

[Vy Nguyen · Rating 5 out of 5]

Perfect! It’s very very easy to understand the big knowledge about the operation businessc & Accounting. Love it!

[Bibiduck · Rating 4 out of 5]

I hate accounting because I failed this subject when undergraduate. But this book is so vivid that pull me back. I am now reading it the second time.

[Dmitry · Rating 4 out of 5]

Rather nice begginner-level introduction into balance sheet, income statement, cash flow statement and a small array of other accounting-related things. Easy to read, lots of examples.

[Ale Chávez · Rating 5 out of 5]

Aprendí muchísimo me encantó

[Gleb Posobin · Rating 4 out of 5]

Perfect book for its goal: a quick intro to basics of accounting. I learned a lot. Filling out a bunch of balance sheets, income and cash flow statements was fun!

[Lion Agronov · Rating 5 out of 5]

A great introduction to accounting and financial statements, easy going and easy to understand, also the book is interactive and shows you the ropes for calculating basic thing like: balance sheet, income statement and cash flow statement, shows you the general idea of how a business operates on the financial side, has a nice story to it, currently I'm reading "Financial Statements: A step by step guide to understanding and creating financial reports by Thomas R. Ittelson", and it made my reading of more complex books on accounting and finances a lot easier, would recommend

[Rohit Patel · Rating 5 out of 5]

Have no clue what accounting is? Then this book is for you. The book covers the fundamentals of accounting in an unconventional manner, by using examples that even a 10 year old would get. By the end, you would have a decent understanding of all the basic terms of accounting that you would have heard like balance sheet, income statement, cash Statement and would hopefully not find yourself blank while reading more comprehensive books on accounting.

[Ruth Mini · Rating 5 out of 5]

I loved this book. It made accounting so simple to understand. I am horrible with math and this book was really helpful.

[Jane · Rating 5 out of 5]

I must have gotten a good professor for my entry-level accounting course, because The Accounting Game: Basic Accounting Fresh from the Lemonade Stand is probably the most effective not-textbook I’ve ever been assigned to read. Filled to the brim with colorful visuals and practical applications, this book combines the business and educational expertise of Darrell Mullis with the psychiatric authorship of Judith Orloff in what was originally a training presentation for entry-level accountants. I can’t recommend it highly enough if you’re like me and don’t know your FIFO from your LIFO.

The Accounting Game uses the long-form metaphor of a kid setting up a lemonade stand and navigating the business world as an entry point to a number of basic accounting concepts. Mullis and Orloff cover everything from the three primary financial statements (the balance sheet, the income statement, and the cash flow statement) to expenses, bad debts, and depreciation. They explain the basics of a balance sheet (assets, liabilities, and equity) before delving into costs of production, accrual and cash accounting methods, and the difference between cash and profit. In a bold move, the book actually ends with the failure of the lemonade stand (which I had gotten surprisingly invested in) to demonstrate some common failings in start-up businesses. Though the writing can be a bit repetitive and juvenile, it’s that very childlike style that helps cement the basic information and apply real-world strategies in a way that is approachable to people from any level.

“Does all of this seem a little confusing? If it is, then great. Please let yourself live in this apparent paradox and feel its discomfort for awhile. Living in this paradox and resolving its seeming conflicts is a great part of the art and science of business leadership and success.”

Mullis and Orloff tap into the childhood methods of learning new concepts — bright colors, repetition, fun examples, etc. — to teach what is otherwise some pretty boring material. The Accounting Game is an excellent antithesis to traditional textbook learning, which tends to focus on rote memorization and excessive gobbledygook of already-monotonous topics. It’s filled with colorful illustrations and visuals of basic balance sheets and income statements, plus some very helpful practice problems that allow for applying the principles to real-world scenarios. With comedic second-person narration and the effective ongoing example of the lemonade stand (which becomes hilariously convoluted with the additions of loans and service subsystems), The Accounting Game is accessible to readers of any level, and it tackles high-level concepts on a surface-level introductory basis. The idea of the lemonade stand is approachable and fun but also extremely informative, creative, and effective.

I’ve since started working through the denser accounting and finance textbooks for my course, and I’ve found that The Accounting Game gave me such a strong foundation in basic terminology and concepts that I probably would have struggled with otherwise. This is an outstanding resource for anyone at an entry-level business degree, especially if you’re like me and have no idea what you’re doing. It must be effective, because even I aced the post-test at the end of the book.

[Ingrid · Rating 5 out of 5]

A. MUST. READ. FOR. EVERYONE.

As a clueless teenager and prospective undergrad student invested in my financial education, I picked up this book with low expectations. How I underestimated this book so much. Usually I'd skip past books like these with comic-sans font and "kid-friendly" sesame colors--under the impression that while these books generally had good intentions of explaining complex concepts, they only watered it down to simplex and useless jargon--I saw so many 5 star community reviews (and really I had no right to judge) that I finally said to myself, "Why not give this (free) ebook a go?" And I did.

Right from the start, the authors drove their pitch home. They educate you through the story of a boy (you, the protagonist) who is opening [your] very first lemonade stand business over the summer. Here and there, they weave in scenarios in this 'story' where you're forced to encounter new concepts---concepts about accounting. Within hours, I had a solid grasp on concepts like balance sheets, income statements, and cash flow statements, FIFO and LIFO records, and accrual vs cash accounting. You'll be amazed at the volume of words and ideas you've absorbed at the end of this book. Seriously, if you're a sucker who has the attention span of a pinto bean, you CAN---no--WILL read this book in 3 days, tops!

I would recommend reading this book in paperback rather than online though. It makes the experience that much more fun, and easy considering you don't have to do any math in your head. And proudly wave this book with your 'Accounting Game Diploma' in the air when you have!

[Aishwarya Khanna · Rating 5 out of 5]

What was I thinking trying to learn about numbers? Well, not very much. I didn't have many hopes. But this book blew me away. I thought I would write a big bad review at the end of reading if it had been confusing (stereotype dictates) but instead, I found myself mesmerized by the game of numbers. If you were a bad student at math or eco or any number-related subject in your school or college, you need to get your hands on this book because it turns your perception around from negative to positive (pun intended) about what those big equation riddles are all about. Now, coming to finance, you have a lot of, a lot of 'golden rules' which are absolutely universal and if you're anything like me, you struggle with that notion because you just don't do well with rules. But when you start something new, rules are rules. I really enjoyed understanding the basic concepts through this book because the examples, narration style, humor, and of course the writing are so fresh. This book accomplished its objective of sparking curiosity. It was bang on!

[Ahmed · Rating 4 out of 5]

I think this book was a great introduction for non-financial people like me, the fact that it used an example of a thing so simple like the lemonade stand to project accounting on it, is so demystifying and it takes all the fear of trying or learning something new from the equation, in fact i grew more curious about accounting and i am capable to go for trying to understand complex topics or taking it a level deeper, exactly because i have read this book, i like how it projects actions as transactions and then trying to analyse these decisions if there was going to be a better decision that would have skyrocketed the business even more! it's so simple and intriguing and the language was really easy and the narration was fun, i guess i'm giving it a highly rate of 4 stars because i really learned a lot from this book and how i connected with it, i understood the concepts and i feel like i have made a pretty solid foundation start digging deeper later! so yeah Highly Recommended!

[David · Rating 3 out of 5]

Ehhh. This book is extremely elementary and may be a good starting point for those with zero accounting background. It only provides high level overviews of the three financial statements. For someone who wants a more comprehensive overview of accounting, I would recommend a much more detailed and advanced alternative. Mike Piper's Accounting Made Simple, although also with its own flaws, is a better read for those with a little accounting background.

Pros:
+ Short read
+ Hits all the bare basics but nothing more

Cons:
- Repetitive, concepts and sentences are repeated over and over (gets annoying chapter after chapter)
- Too elementary and basic
- Not something you can pick up after reading and easily reference

Conclusion:
I came in with the wrong expectations of the book - thought that this would be a good refresher of accounting but ended up being disappointed by how elementary and basic the book was. This may be a great source for someone with absolutely no accounting background. It does not, in my opinion, provide anything useful for those with somewhat of an accounting background who are looking for a comprehensive refresher on accounting.

[Annie Whitlock · Rating 4 out of 5]

Good comprehensive overview of accounting. I know significantly more about the subject now than I did before reading this.

The authors do approach this like they’re talking to a bunch of ten year olds, and the writing is like someone is talking to an actual child sometimes, which was a little tedious. But then again, I knew nothing about accounting, and probably did need it to be explained to me like I’m a child, so I can’t complain too much.

Accounting will never be something I’m passionate about, but I’m thankful that this book at least helped me understand the basic terms without just throwing the book across the room in defeat.

[Yugal Jindle · Rating 3 out of 5]

Too verbose, High noise low value

Too basic of a book, I understand they wanted to dumb things down but the narration in the book was uselessly too verbose and appears that the target audience is indeed "little kids".

It is filled with senetences like "what do we need to have to operate a business? Cash"
and
dedicates pages to capture handful of calculations.

They can rewrite the book with less verbosity and highlighting key concepts for the audience who knows basic algebra. The book will be way thinner, and high quality.

[Janet · Rating 4 out of 5]

This is such a fun book! It's told like a story and there are blanks for you to fill in, so it's like accounting, math, and story all in one. I read this book with my mom over the summer, and I learned a lot from it. This is a very great book for beginners like me (who is also a teen) and it explains things very clearly with many examples and questions to think about. Although there are some things in the book that the author forgot about, which got me a little confused, and the story has some plot holes, but overall it makes me see things so much clearer.

[S M · Rating 5 out of 5]

4.5

This is a really fun and easy way to learn the basics of accounting. I have no interest in starting a business, but this book has helped me understand and keep up with news in business a bit better. Having a very simple example to follow along with and practice creative accounting to has been illuminating. I do wish that I'd had a fillable form to follow along with (wouldn't be a problem for physical copies), and though the question answer format is helpful in learning the material it can also be a bit repetitive and annoying.

[Grommit · Rating 4 out of 5]

I needed a quick, concise review of accounting basics. This appears to be juvenile, but is real enough, using the real language of accounting, and it helped!
I prefer to practice, calculate, pencil, erase, correct...and this approach helped do just that.
I missed the "T Account" approach, but this was just fine.
The book could benefit from allowing more room in the little Assets/Liabilities/Equity box. This would be helpful to ensure you are making the correct entries.
Overall, a good job.

[Austin Carroll Keeley · Rating 4 out of 5]

This a fun, no frills approach to learn the basics of accounting. Very helpful as a part of an introductory course. It needs to be supplemented with a more robust work for an academic course, but it gives the simplest explanations of complex concepts and allows the reader to work though the ideas using a tool (a lemonade stand) everyone intuitively grasps.

Read as an intro to MGMT 403: Financial Accounting with Professor Henry Friedman at UCLA Anderson School of Management.

[Nakina Roberts · Rating 5 out of 5]

Amazing!

I took a whole course and could not tell you the difference between a balance sheet, income statement, or statement of cash flow. After reading this book I completely understand now. I also learned so much more since it was broken down so understandable. There's just so much necessary information in this book. I am so much more confident with my knowledge now that this book re-taught me things more concretely.

[Lalalanh · Rating 5 out of 5]

Phải chi trước khi học nguyên lý kế toán toi đã biết đến sự tồn tại của cuốn sách này sớm hơn =)) nhưng mà học xong rồi mới đọc cuốn này cũng có tác dụng riêng của nó, như một cách ôn bài thực tiễn và tác giả diễn đạt siêu chi tiết từng dòng suy nghĩ cần có khi chỉnh sửa các báo cáo tài chính. Hay hơn nữa là bởi vì diễn đạt bằng story telling nên tác giả còn đề cập đến những mindset của một người làm chủ/ kinh doanh cần phải có nữa. Ai coi được review này mà học kinh tế thì nên cân nhắc nhé

[KH Sprague · Rating 5 out of 5]

Great book for budding small business entrepreneurs. Easy to follow and clear delivery of basic accounting concepts. It didn't really help me with my financial accounting class (which was my reason for reading the book) but it did help me gain clearer understanding of what the main reporting sheets were and how to properly utilize them.

[Keifer May · Rating 5 out of 5]

A wonderful introduction that gives plenty of information and drives home a lot of the concepts of accounting. It's made fun and easy by including characters and stories that can be related.

If anything, I wish there was more technical information and exercises to drive home some of the aspects of this book. If nothing else, it was an invaluable introduction.

[Rishavdeep Singh · Rating 5 out of 5]

It's a fun start to much needed education of business world and give you a birdseye view of accounting in the old fashion way you were tough in school. Terms of business are woven into fiction, immaculate and Vivid, which is bound to stick to your memory so much so that by the end of the book you can close your eyes and create a balance sheet in your mind without cramming.

[Sonakshi Bhatia · Rating 5 out of 5]

A very lovely read!
It is a nice book to start with if you want to learn the basics of accounting and book keeping with a wonderful illustration of lemonade stand which keeps us hitched to the book till the end. However, for an advanced course, it is not sufficient as it touches only upon the basics of accounting.

[Fer Prz · Rating 4 out of 5]

Making sure I freshen up my jargon for an upcoming accounting class for my MBA.

Simple explanations and easy to follow. It makes you fill out reports and perform accounting for a kid’s lemonade stand — amount of dollars and scenarios are very conventional. Using a child as the audience as the target audience for the book, makes it humorous and quirky.

I got my money’s worth.