Tin Hoc Ke Toan - HC - 2

Tin Hc K Ton
Chng 1
T CHC D LIU K TON
TRN MICROSOFT EXCEL
I. GII THIU MT S CNG C TRONG MICROSOFT EXCEL NG DNG

VO K TON
1. Mt s thao tc c bn
a ch
Mt tp tin Excel (1 workbook) gm c 256 worksheet (gi tt l sheet), mi sheet
gm c 256 ct c nh s th t t A,B,C,,Z,AA,AB,,IV v 1536 hng c
nh s th t t 1,,1536. Cc ct v hng giao nhau to ra cc . xc nh v tr
ca trong sheet ta s dng khi nim a ch chnh l <th t ca ct><th t ca
hng>. C 3 loi a ch nh sau:
a ch tng i: A1, B35,AA150,. Loi a ch ny s thay i khi ta sao chp
cng thc. Nu ta sao chp cng thc theo hng th th ct s thay i tng ng, khi ta
sao chp cng thc theo ct th hng s thay i tng ng v khi ta sao chp cng thc
theo c ct v hng th th t ct v hng cng s thay i tng ng theo.
a ch tuyt i: $A$1, $B$35,$AA$150,. Loi a ch ny s khng thay i
khi ta sao chp cng thc.
a ch hn hp: c 2 loi l c nh ct ($A1, $B35,$AA150,) hoc c nh
hng (A$1, B$35,AA$150,). Loi a ch ny s thay i th t ca phn ct hoc
hng cha c nh khi ta sao chp cng thc.
Thao tc lin kt sheet
c th lin kt d liu gia cc sheet trong cng thc ta s dng c php sau:
=Tn_sheet!a ch (VD: Sheet1!A1, Sheet1!$A$1, Sheet1!A$1)
=Tn_sheet!a ch vng (VD: Sheet1!A1:C15, Sheet1!$A$1:$C$15)
Ngoi ra, ta c th thc hin thao tc t tn vng hn ch bt phn no s rc ri
v di dng trong cng thc khi phi ch nh cc d liu thuc sheet v tn vng c
hiu lc trong ton tp tin Excel.
Thao tc t tn vng nh sau:
Chn vng cn t tn (vng c th l 1 hoc nhiu lin tc)
Nguyn Bng Phi
Tin Hc K Ton
Chn InsertNameDefine, xut hin hp thoi
Names in workbook: nhp tn vng cn t

Refers to: a ch vng cn t tn
Nhn nt Add thm vo vng mi
Khi mun xa 1 vng tn ti ta chn tn vng v nhn nt Delete.
Thao tc lin kt file Excel:
Khi lin kt d liu gia cc file Excel ta thc hin thao tc nh sau:
- M ng thi c 2 file Excel (file ngun v file lin kt)
- Chn file lin kt, g du = ti cn lin kt d liu
- Chn file ngun (chn nt ng dng trn thanh Taskbar), click chut chn sheet
chn hoc vng cha d liu v nhn Enter
Hoc ta g lin kt theo c php sau:
=[Tn_file.xls].Tn_sheet!a ch
=[Tn_file.xls].Tn_sheet!a ch vng
VD: ='[KeToanT01-08.xls]DMTK'!$J$5
='[KeToanT01-08.xls]DMTK'!$J$5:$J$500
Thao tc lc trch d liu
Lc t ng:
- Chn vng hoc dng ch nh lm tiu ca vng cn lc d liu
Nguyn Bng Phi
Tin Hc K Ton
- Chn Data Filter AutoFilter, xut hin cc mi tn mi ct d liu, click

chut vo mi tn chn gi tr cn lc.
Mt s gi tr c bit:
All l hin th ton b d liu
Top 10 l hin th 10 dng u tin
Custom lc c iu kin
NonBlank: lc b dng trng
- Khi mun b ch lc t ng, ta chn Data Filter 9AutoFilter
Lc c iu kin
Bc 1: Lp vng iu kin gm c 2 dng
Tiu
iu kin
Lu : Nu iu kin l chui, s hay ton t so snh vi chui, so snh vi s th
Tiu ca vng iu kin s ging vi tiu ca ct cha d liu iu kin trong vng
d liu. Nu iu kin l 1 cng thc (bt u bng du =) th Tiu ca vng iu kin
s hon ton khc vi tiu cc ct trong vng d liu.
Cc loi iu kin
- iu kin chui: iu kin cha d liu chui
Tn
Lc nhng nhn vin c tn l H
H
Hoc:
Tn
Lc nhng nhn vin c tn bt u l ch H
H*
- iu kin s: iu kin cha d liu s
Lng
Lc nhng nhn vin c lng l 5.000.000
5000000
Hoc:
Nguyn Bng Phi
Tin Hc K Ton
Ngy sinh
Lc nhng nhn vin sinh ngy 10/04/1977
10/04/1977
- iu kin so snh: iu kin cha ton t so snh (>,>=,<,<=,<>) vi d liu
chui hoc s
Lng
Lc nhng nhn vin c lng cao hn 5.000.000
>5000000
- iu kin cng thc: Tiu cha 1 tiu hon ton khc tiu ca cc ct
trong vng d liu v iu kin cha cng thc (lun bt u bng du =) cho kt
qu True hoc False
Lc nhng nhn vin sinh trong thng 3
Thng
=MONTH(E6)=3
Lu :
Th nht, E6 l d liu u tin ca ct Ngy sinh trong vng d liu. iu

kin s cho kt qu l True khi nhn vin th 1 ( E6) c thng sinh l 3 v cho kt
qu l False khi nhn vin th 1 c thng sinh khc thng 3.
Th hai, trong vng c s d liu hon ton khng ct d liu no c tiu l
Thng
- kt hp cc vng iu kin ta tun theo quy tc: iu kin ca cc vng iu
kin nm trn cng 1 dng th mang tnh cht v (AND); iu kin ca cc vng
iu kin nm khc dng th mang tnh cht hoc (OR).
Lng
Lng
>=5000000
<=10000000
Lc nhng nhn vin c mc lng trong

khong t 5.000.000 n 10.000.000
Hoc:
Lng
Lng
<5000000
>10000000
Lc nhng nhn vin c mc lng di

5.000.000 hoc trn 10.000.000
Bc 2: Chn ton b vng d liu

Bc 3: Chn Data Filter Advance Filter
Nguyn Bng Phi
Tin Hc K Ton
Chn ~Filter the list, in place: khi mun lc ti ch (cc d liu khng tha iu
kin s b n)
Chn ~Copy to another location: khi mun xut kt qu lc d liu ra v tr khc
List range: l a ch vng d liu
Criteria range: l a ch vng iu kin
Copy to: l a ch u tin ca vng xut d liu
2. Mt s hm thng dng
2.1. C php chung ca hm
TN_HM(cc i s)
Lu khi s dng hm:
Tn hm phi lun vit chnh xc, khng c vit tt tn hm
i s ca hm c th l chui, s, thi gian, gi tr logic, biu thc, a ch , a
ch vng, hm. Gia cc i s s c k hiu phn cch (thng l du phy (,) hoc du
chm phy (;)).
2.2. Mt s hm thng dng
Hm ton hc: ABS, INT, MOD, SUM, SUMIF, SUBTOTAL,
- Hm ABS(s): hm cho kt qu l tr tuyt i ca s
- Hm INT(s): hm cho kt qu l phn nguyn ca s
- Hm MOD(s b chia;s chia): hm cho kt qu l phn d ca php chia nguyn gia
s b chia/s chia
- Hm SUM(s 1;s 2;): hm cho kt qu l tng cc i s
- Hm SUMIF(vng iu kin;iu kin;vng tnh tng): hm cho kt qu l tng cc
trong vng tnh tng c tng ng trong vng iu kin tha iu kin t ra.
Nguyn Bng Phi
Tin Hc K Ton
- Hm SUBTOTAL(chc nng;vng 1;vng 2;): hm thc hin chc nng c chn

(t 1 11) i vi cc vng d liu ch nh. Mt s chc nng:
S
Chc nng
Chc nng
AVERAGE
MAX
COUNT
MIN
COUNTA
SUM
Hm lun l: OR, AND, IF,

- Hm OR(biu thc so snh 1;biu thc so snh 2;): hm cho kt qu l True khi c 1
biu thc so snh c kt qu true v cho kt qu l False khi tt c cc biu thc so snh
c kt qu l false.
- Hm AND(biu thc so snh 1;biu thc so snh 2;): hm cho kt qu l True khi tt
c cc biu thc so snh c kt qu l true v cho kt qu l False khi c 1 biu thc so
snh c kt qu false
- Hm IF(iu kin;gi tr 1;gi tr 2): hm cho kt qu l gi tr 1 khi iu kin c kt
qu l true v cho kt qu l gi tr 2 khi iu kin c kt qu l false
Hm thng k: MAX, MIN, AVERAGE, COUNT,
- Hm MAX(s 1;s 2;): hm cho kt qu l s ln nht trong cc i s
- Hm MIN(s 1;s 2;): hm cho kt qu l s nh nht trong cc i s
- Hm AVERAGE(s 1;s 2;): hm cho kt qu l trung bnh cng cc i s
- Hm COUNT(vng 1;vng 2;): hm cho kt qu l s cha d liu s ca cc vng
- Hm COUNTA(vng 1;vng 2;): hm cho kt qu l s cha d liu ca cc vng
- Hm COUNTIF(vng;iu kin): hm cho kt qu l s tha iu kin t ra trong
vng ch nh
Lu : khi g iu kin ca hm COUNTIF():
Khi iu kin l chui th chui phi c t trong du nhy kp (A)
Khi iu kin l s th s c vit bnh thng (15)
Khi iu kin l php ton so snh vi s th ton b iu kin c t trong du
nhy kp (>15)
Hm x l chui: LEFT, RIGHT, MID, LEN,
- Hm LEFT(chui;n): hm cho kt qu l n k t bn tri chui
- Hm RIGHT(chui;n): hm cho kt qu l n k t bn phi chui
Nguyn Bng Phi
Tin Hc K Ton
- Hm MID(chui;k;n): hm cho kt qu l n k t bt u t v tr k ca chui theo chiu

t tri sang phi
- Hm LEN(chui): hm cho kt qu l di ca chui (s k t ca chui)
Hm tm kim v tham chiu: ROW, VLOOKUP, OFFSET,
- Hm ROW(a ch ): hm cho kt qu l th t dng ca a ch . Khi hm ROW()
c vit khng c i s th kt qu s l th t dng ca hin ti
- Hm VLOOKUP(tr d;bng d;th t ct ly d liu;cch d): hm em tr d d tm
theo chiu t trn xung di ti ct th nht ca bng d theo cch d c chn. Vi
cch d chnh xc (s 0) nu tm thy s cho kt qu trong d liu tng ng trong ct
c ch nh s th t, nu tm khng thy s cho kt qu l m li #N/A. Vi cch d
tng i (s 1) nu tm thy tr d hm s cho kt qu ging cch d chnh xc, nu
khng tm thy tr d hm tr v kt qu tng ng vi gi tr tm c nh hn tr d
(nhng ln nht).
- Hm OFFSET(v tr;x_dng;y_ct): hm cho kt qu l d liu trong cch v tr x
dng v y ct
Hm thng tin: ISNA,
- Hm ISNA(gi tr): hm cho kt qu l True khi tm thy m li (#N/A, #NUM!,
#DIV/0,) v cho kt qu l False khi khng tm thy m li (gi tr bnh thng)
Hm c s d liu: DSUM, DMAX, DMIN,
Hm c s d liu c 1 c php chung l
TN_HM(vng c s d liu;ct cho kt qu;vng iu kin).
Trong : Vng c s d liu l a ch ca ton b vng d liu (bao gm c dng tiu
v cc dng d liu)
Ct cho kt qu: hoc s dng tiu ca ct s cung cp d liu hoc g s th
ca ct trong bng d liu (theo chiu tnh t tri sang phi)
Vng iu kin c lp ging nh khi thc hin thao tc lc d liu c iu kin
(Xem phn C1-I.1 lp vng iu kin ca thao tc lc Advanced Filter).
- Hm DSUM(): hm cho kt qu l tng cc c xt n trong phm vi d liu nu
tha iu kin cho trc.
- Hm DMAX(): hm cho kt qu l s ln nht trong cc c xt n trong phm
vi d liu nu tha iu kin cho trc.
Nguyn Bng Phi
Tin Hc K Ton
- Hm DMIN(): hm cho kt qu l s nh nht trong cc c xt n trong phm

vi d liu nu tha iu kin cho trc.
II. QUY TRNH CHUNG KHI T CHC D LIU K TON TRN EXCEL
1. Lu tr an ton v c h thng cc tp tin d liu k ton
- To ring cho cc tp tin k ton 1 th mc trn data, c th lu theo trnh t
thi gian, mi nin k ton nn to ring 1 th mc lu tr ton b cc tp tin k
ton lin quan (VD: D:\DuLieuKeToan\N2008)
- t tn cho th mc v tp tin sao cho ngn gn, gi nh, lu l tn tp tin
lun bao hm ni dung ca n (VD: KeToanT01-08.xls, KhauHaoTSCDN08.xls,
PhanBoLuongN08.xls,)
V d: Cu trc cy th mc ca d liu k ton trn D:\
D:\DuLieuKeToan
N2008
KeToan01-08.xls
KhauHaoTSCDN08.xls
PhanBoLuongN08.xls
N2009
KeToan01-09xls
KhauHaoTSCDN09xls
PhanBoLuongN09xls
N.
- S dng nhiu sheet trong 1 tp tin ca Excel thc hin cc bng s liu (cc
bng chng t, cc s sch k ton, bo co ti chnh,) c lin quan vi nhau
- Lu tr d phng cc tp tin Excel cha d liu k ton t cc v tr lu tr hin
ti ra cc thit b lu tr d phng nh a CD, a USB,vo cc khong thi gian nht
nh nh 1 tun, 2 tun,
2. Trnh t thit lp mt bng tnh k ton
Nguyn Bng Phi
Tin Hc K Ton
- To tp tin Excel cha bng tnh k ton v lu tr tp tin vo th mc nm hin

ti (v d: KeToanTmm-yy.xls, trong mm c ngha l thng (t 01 12), yy l nm,
nh vy tp tin Excel k ton thng 1/2008 l KeToanT01-08.xls)
- Chuyn sheet lp s n gn cc sheet c lin quan v mt s liu
- i tn sheet khp vi tn bng tnh k ton (tn s, tn bo co) cn lp
- To mu bng theo quy nh
- Thit lp cc cng thc
- Thc hin cc thao tc nh dng d liu
- Lu tr, kim tra v thc hin in n bng biu
3. c im x l d liu k ton bng Excel
3.1. u im ca c s d liu Excel
Microsoft Excel l mt phn mm x l bng tnh ph bin, d tm hiu v d s
dng.
Khi s dng Excel qun l v khai thc s liu k ton khng i hi ngi dng
phi c kin thc chuyn su v c s d liu
Thun li cho ngi dng khc khi tm hiu v lm vic vi c s d liu do ngi
khc lp
Phm vi phn phi rng ri
C nhiu kh nng phn tch, nhiu tnh nng h tr ngi dng c th nghin cu
vn dng t cc thao tc dng cc hm c bn lp cng thc hoc nng cao t vit
code x l (dng ngn ng Visual Basic)
3.2. Cc hn ch ca c s d liu Excel
Kch thc nh, khi c s d liu phnh to th phn mm s chy chm
Khng c kh nng thit lp quan h, nht l quan h n chiu
Khng bo v c s ton vn d liu
Kh nng bo mt km
Hn ch kh nng h tr vic s dng ng thi
Kt lun
D khng c nguyn tc chung no, c s d liu Excel vn l gii php ti u
dnh cho cc danh sch, bng tnh nh (khong vi trm hng v mi my ct) vn
khng i hi phi p ng nhng yu cu nh bo mt, kh nng s dng ng thi, s
Nguyn Bng Phi
Tin Hc K Ton
ton vn d liu, v cc kh nng lp bo biu ca mt chng trnh c s d liu truyn

thng.
III. THC HIN T CHC D LIU K TON TRN EXCEL
1. Lp bng h thng ti khon v bng danh mc ti khon
D liu minh ha cho chng trnh Excel k ton di y l d liu ca Cng ty
TNHH Ty , gm c cc thng tin sau:
Gii thiu doanh nghip
9 Tn Doanh nghip: Cng ty TNHH Ty .
9 M s thu: 0301988425-1.
9 Lnh vc hot ng: Sn xut v bn cc mt hng g.
9 C cu t chc gm: Ban Gim c, K ton, Kinh doanh, Hnh chnh, Phn
xng sn xut.
9 Phng php tnh thu GTGT: Khu tr.
9 Ch k ton p dng: Q s 15/2006-BTC.
9 Phng php k ton hng tn kho: K khai thng xuyn.
9 Phng php tnh gi hng xut kho: Bnh qun gia quyn.
9 Phng php tnh khu hao TSC: phng php ng thng.
9 n v tin t ghi s, bo co: Vit Nam ng.
9 Cng ty c mt kho nguyn vt liu, thnh phm: Kho hng ca Cng ty (t ti:
629B Hong Vn Th P4 Q.Tn Bnh TPHCM).
Cng vic k ton
- Thng tin chung:
theo di s liu tnh ton gi thnh ca tng loi sn phm k ton theo di chi
tit cc ti khon 154, 3341, 6211, 622;
theo di vic phn b gi tr cng c dng c k ton m s chi tit cc ti
khon 1421, 1531;
theo di li l tng sn phm k ton m s chi tit cc ti khon 155, 5112,
5212, 531, 532, 632, 9111;
Nguyn Bng Phi
10
Tin Hc K Ton
- S d u ca cc ti khon (ngy s d: 31/12/N)

SHTK
Tn ti khon
SL
n gi
S d u
N
1111
Tin mt
1121
Tin gi ngn hng
1121.01
- Ngn hng Ngoi Thng
1121.02
- Ngn hng ng
60,000,000
1121.03
- Ngn hng Chu
140,000,000
131.
Phi thu ca khch hng
131.01
Cng ty Quang Minh
131.02
Cty TNHH TM & DV Mai Anh
30,000,000
131.03
Cty TNHH Phng Nam
17,000,000
131.04
Cty TNHH Kim Tn
24,500,000
131.05
Cty TNHH Nam Vit
20,000,000
13311
Thu GTGT u ra
13312
Thu GTGT hng nhp khu
1388
Phi thu khc
139.
D phng phi thu kh i
141.
Tm ng
141.01
Tm ng Phng Hnh Chnh
141.0101
Nguyn Bng Phi
+ Vng Thin Minh
Ghi ch
400,000,000
118,000,000
100,000,000
52,200,000
7,349,000
200,000
11
Tin Hc K Ton
141.0102
+ H S Nht
141.0103
+ Phm Minh Duy
141.02
300,000
Tm ng Phng K Ton
141.0201
+ on Trm Anh
141.0202
+ Nguyn Hoi Nam
1521
Nguyn vt liu chnh
1521.01
- Nhm G
1521.0101
+ G cao su
1521.0102
1521.0103
1521.02
1,000,000
1,500,000
500,000
10
3,300,000
33,000,000
M3
+ G trm bng vng
4,400,000
22,000,000
M3
+ G thng
3,600,000
14,400,000
M3
- Nhm Vn MDF
1521.0201
+ MDF 9x6x8
200
120,000
24,000,000
Tm
1521.0202
+ MDF 9x4x8
300
104,000
31,200,000
Tm
1521.0203
+ MDF 4,5x4x8
100
100,000
10,000,000
Tm
1521.03
- Nhm Keo
1521.0301
+ Keo AB
50
24,000
1,200,000
Kg
1521.0302
+ Keo ghp
150
48,000
7,200,000
Kg
1521.0303
+ Keo 502
500
2,300
1,150,000
1521.04
- Nhm Dung mi
1521.0401
+ AC chui
100
15,000
1,500,000
Kg
1521.0402
+ NC chui
50
17,000
850,000
Kg
Nguyn Bng Phi
12
Tin Hc K Ton
1521.0403
+ Du thng
80
13,000
1,040,000
Kg
1522
Nguyn vt liu ph
1531
Cng c dng c
1531.01
- My tnh Casio
15
500,000
7,500,000
Ci
1531.02
- K hng
20
250,000
5,000,000
Ci
1531.03
- Li ca
100
10,000
1,000,000
Ci
1531.04
- Mi khoan
400
5,000
2,000,000
Ci
1531.05
- Dao thp
100
10,000
1,000,000
Ci
154.
Chi ph sn xut kinh doanh d dang
154.01
+ Gh tay vn
70,000,000
154.02
+ Gh khng tay
80,000,000
154.03
+ Bn trn
7,000,000
154.04
+ Bn Oval
43,000,000
154.05
+ Bn ch nht
22,000,000
155.
Thnh phm
155.01
- Nhm gh
155.0101
+ Gh tay vn
250
250,000
62,500,000
Ci
155.0102
+ Gh khng tay
220
200,000
44,000,000
Ci
155.02
- Nhm bn
155.0201
+ Bn trn
150
300,000
45,000,000
Ci
155.0202
+ Bn Oval
50
500,000
25,000,000
Ci
Nguyn Bng Phi
13
Tin Hc K Ton
155.0203
+ Bn ch nht
159.
D phng gim gi hng tn kho
211.
Ti sn c nh
2112
700,000
70,000,000
Ci
40,930,000
My mc, thit b
2112.02
2112.03
2114
100
- My ct phi HITACHI
200,000,000
TG KH: 20 nm, KH ly k: 30tr

Ngy s dng: 31/12/N-3
VSD: PXSX,
- My phun xi HITACHI
150,000,000
KH: 15n, KHLK: 20tr

Ngy sd 31/12/N-2, VSD: PXSX
Thit b dng c qun l
2114.01
- My vi tnh
2114.02
- My Photocopy
10,000,000
KH: 4n, KHLK: 2,5tr

Ngy sd 31/12/N-1, VSD: PKT
12,000,000
KH: 4n, KHLK: 3tr

Ngy sd 31/12/N-1, VSD: PKT
2141
Khu hao TSC hu hnh
241.
Xy dng c bn
311.
Vay ngn hn
331.
Phi tr ngi bn
331.01
- Cty CP Mai Lan
331.02
- Cty TNHH Cng Pht
73,000,000
33311
- Thu GTGT u ra
14,200,000
33312
- Thu GTGT hng nhp khu
3334
- Thu thu nhp D.Nghip
Nguyn Bng Phi
55,500,000
118,000,000
335,000,000
100,000,000
8,000,000
12,000,000
14
Tin Hc K Ton
334.
Lng phi tr cn b cng nhn vin
3341
Lng tr CN trc tip
3341.01
+ Gh tay vn
12,000,000
3341.02
+ Gh khng tay
3341.03
+ Bn trn
10,000,000
3341.04
+ Bn Oval
12,000,000
3341.04
+ Bn ch nht
10,000,000
8,000,000
3342
Lng tr NV phn xng
3343
Lng tr NV bn hng
3,000,000
3344
Lng tr cn b qun l
1,500,000
335.
Chi ph phi tr
56,000,000
3383
BHXH
20,000,000
3388
Phi tr phi np khc
38,800,000
4111
Ngun vn kinh doanh
1,048,590,000
4211
Li nhun nm trc cha phn phi
4212
Li nhun nm nay cha phn phi
4311
Qu khen thng
Nguyn Bng Phi
25,000,000
48,871,000
59,000,000
15
Tin Hc K Ton
- Cc nghip v kinh t pht sinh trong thng 1/N+1 (n v tnh: ng)

1. Ngy 02/01, Phiu thu s 01/PT do Cty Quang Minh thanh ton n l hng 212 nhp
tin mt: 20.000.000
2. Ngy 02/01, Phiu thu s 02/PT do Cty Phng Nam thanh ton n l hng 200 nhp
tin mt: 5.000.000
3. Ngy 04/01, Phiu chi s 01/PC chi tin mt cho H S Nht (Phng Hnh Chnh) tm
ng i cng tc: 2.000.000
4. Ngy 04/01, Phiu nhp kho s 01/NVL nhp 5M3 g trm bng vng, n gi:
4.500.000/M3, thu sut thu GTGT l 5% (s tin thu 1.125.000) cha thanh ton
cho Cty Cng Pht theo ha n s 9815/BD2008 ngy 03/01
5. Ngy 05/01, mua vn phng phm s dng ngay b phn qun l doanh nghip c
gi cha thu GTGT 1.000.000, thu GTGT c khu tr l 100.000 chi tin mt
thanh ton. Phiu chi s 02/PC km ha n s 1257/K2A-0918 ngy 02/01, MST ca
Cty Anh V 0101010101-1
6. Ngy 10/01, Phiu nhp kho s 02/NVL, nhp kho Dung mi gi cha thu GTGT:
AC chui:
s lng: 200kg;
n gi: 16.000/kg
Du thng:
s lng:100kg;
n gi: 15.000/kg
cha thanh ton tin cho Cty Mai Lan theo ha n l s 02749-A8H ngy 05/01, thu
sut thu GTGT 5% (s tin thu : 235.000).
7. Ngy 11/01, Phiu nhp kho s 03/NVL, nhp kho keo AB s lng: 200kg, n gi
cha thu GTGT: 25.000/kg, thu sut thu GTGT: 10% (s tin thu : 500.000) theo
ha n s 3786-G7H ngy 09/01, cha tr tin Cty Minh Gia Pht.
8. Ngy 15/01, Phiu chi s 03/PC, tr lng cho cn b cng nhn vin bng tin mt:
247.000.000. Trong chi tit nh sau:
- Lng CN SX Gh tay vn:
40.000.000
- Lng CN SX Gh khng tay:
40.000.000
- Lng CN SX Bn trn:
40.000.000
- Lng CN SX Bn Oval:
40.000.000
- Lng CN SX Bn ch nht:
40.000.000
- Lng CNV qun l phn xng
35.000.000
- Lng CNV bn hng:
5.000.000
- Lng CNV qun l:
7.000.000
Nguyn Bng Phi
16
Tin Hc K Ton
9. Ngy 15/01, Bo c s 01/BC, nhn giy bo c Ngn hng ng v khon thanh

ton l hng 189 ca Cty Mai Anh: 30.000.000
10. Ngy 15/01, Phiu xut s 01/XVL, xut vt t cho PXSX sn xut Gh tay vn,
trong : G cao su: 4M3, Keo ghp: 10kg.
11. Ngy 16/01, Bo n s 01/BN, nhn giy bo n ca Ngn hng Ngoi thng v
khon thanh ton cho Cty CP Mai Lan H1170 s tin: 40.000.000.
12. Ngy 17/01, Phiu xut s 02/XVL, xut vn MDF, keo 502 cho PXSX sn xut
Bn trn, trong : Vn MDF 9x6x8: 30 tm, Keo 502: 20 l.
13. Ngy 17/01, Phiu xut s 03/XVL, xut Dung mi cho PXSX phun xi Gh tay
vn, trong AC chui: 30kg, Du thng: 20kg.
14. Ngy 18/01, Phiu xut s 01/XCC, xut cng c my tnh Casio (5 ci) dng cho B
phn k ton, k hng (4 ci) dng cho B phn bn hng. My tnh v k hng thuc loi
phn b nhiu ln.
15. Ngy 19/01, Phiu xut s 02/XCC, xut cng c dng cho PXSX trong : Li
ca: 10 ci, Mi khoan: 20 ci, Dao thp: 30 ci.
16. Ngy 23/01, Phiu nhp s 01/NTP, nhp kho thnh phm Gh tay vn vi s lng :
405 ci, n gi tm nhp: 250.000/ci.
17. Ngy 23/01, Phiu nhp s 02/NTP, nhp kho thnh phm Bn trn vi s lng: 200
ci, n gi tm nhp: 300.000/ci.
18. Ngy 24/01, Phiu nhp s 03/NTP, nhp kho Gh khng tay vi s lng: 300 ci,
n gi tm nhp: 200.000/ci.
19. Ngy 25/01, theo H s: 09812-B5D, xut bn Gh tay vn cho Cty TNHH Nam
Vit vi s lng: 100 ci, gi bn: 300.000/ci. Thu sut thu GTGT hng bn ra l
5% (Gi vn hng bn theo gi tm tnh l 250.000/c) (Phiu xut: 01/BTP)
20. Ngy 25/01, Theo H s: 09813-B5D, xut bn bn Oval, Gh khng tay cho Cty
XNK Vt t. MST n v mua: 987143211-1. (Phiu xut: 02/BTP)
Hng ha
Gh khng tay
Bn Oval
Nguyn Bng Phi
S
lng
Thu
Gi bn
sut
n gi vn
GTGT
100
280.000
5% Theo gi tm tnh (200.000/c)
50
600.000
5% Theo gi tm tnh (500.000/c)
17
Tin Hc K Ton
21. Ngy 28/01, Phiu Chi s 04/PC, chi tin mt mua mt TSC-my x g Nht s
dng PX Sn xut t ngy 01/02, c gi cha thu GTGT 140.000.000, v thu GTGT
c khu tr l 14.000.000. Ha n s 4312-D3D ngi bn l Cty Thnh Pht ngy
28/01 c MST 0404040404-1. TSC ny c thi gian khu hao l 12 nm.
22. Ngy 28/01, s chng t 01-TTTU, H S Nht thanh ton tm ng km theo H
004561, trong 1.800.000 a vo chi ph, 200.000 hon tm ng bng tin mt.
Phiu thu s 03 ngy 28/01.
23. Trch khu hao TSC thng 1/N+1 cn c vo s liu cho trong Bng tnh khu
hao ngy 31/01.
24. Phn b cng c dng c: My tnh Casio trong 5 thng, K sch phn b trong 4
thng theo s liu trong Bng phn b cng c dng c thng 1/N+1.
25. Tnh lng, tnh BHXH, BHYT, KPC thng 1/N+1 cn c vo s lng chi ra.
Bit rng cng ty tr lng thng ton b 1 ln theo s liu trong Bng phn b lng v
cc khon trch theo lng thng 1/N.
26. Kt chuyn ton b cc khon Chi ph NVL trc tip, Chi ph nhn cng, Chi ph sn
xut chung tnh gi thnh sn phm, bit chi ph sn xut chung c phn b theo
tiu thc Chi ph NVL chnh ca cc loi sn phm trong thng.
27. Gi thnh thc t ca sn phm nhp kho l:
- Gi thnh Gh tay vn:
102.060.000
- Gi thnh Gh khng tay:
61.800.000
- Gi thnh Bn trn:
61.500.000
Tnh mc chnh lch iu chnh gi nhp kho nu c sai s vi Phiu nhp kho
01, 02, 03
28. Thc hin iu chnh gi xut kho thnh phm (nu c sai s).
29. Phn b chi ph bn hng, chi ph qun l doanh nghip theo gi vn hng bn trong
k ca tng loi sn phm
30. Xc nh kt qu kinh doanh v Kt chuyn li l ca tng loi sn phm theo yu
cu ca doanh nghip.
(Xem hng dn nh khon mt s nghip v phn ph lc A)
1.1. Cu trc bng h thng ti khon v bng danh mc ti khon
H thng ti khon v bng danh mc ti khon bao gm 3 bng d liu l: H
thng ti khon cp 1, H thng ti khon cp 2 v Bng danh mc ti khon.
Nguyn Bng Phi
18
Tin Hc K Ton
H thng ti khon cp 1 gm c 6 ct l:
S hiu ti khon (TK)
Loi ti khon (Loi TK)
Tn ti khon cp 1 (Tn TK)
S d u (SDD TKC1)
V 2 ct ph l S d u bn n (DKNO1) v S d u bn c (DKCO1)
H thng ti khon cp 2 gm c 6 ct l
S hiu ti khon (TK)
Loi ti khon (Loi TK)
Tn ti khon cp 2 (Tn TK)
S d u (SDD TKC2)
V 2 ct ph l S d u bn n (DKNO2) v S d u bn c (DKCO2).
Bng danh mc ti khon gm c 10 ct chnh l:

M ti sn ngun vn (M TS-NV)
S hiu ti khon (SHTK) (cc ti khon chi tit hot ng ti n v)
Loi ti khon (Loi TK) (N/C)
Tn ti khon
Tn kho u k (Tn DK)
S d u k (SDD)
S pht sinh n trong k (PSNO)
S pht sinh c trong k (PSCO)
Tn kho cui k (Tn CK)
S d cui k (SDC)
Nguyn Bng Phi
19
Tin Hc K Ton
V 6 ct ph l S d n u k (DDNO), S d c u k (DDCO), M ti
sn ngun vn u nm (MaTSNVDN), S d u nm (SODN), M ti sn
ngun vn cui k (MaTSNVCK), S d cui k (SOCK).
Trong ni dung ca cc ct M TSNV, SHTK, Loi TK, Tn DK, SDD s
c nhp t bn phm, cn ni dung ca cc ct cn li s c c thng qua vic lp
cng thc x l.
1.2. Ni dung v cng dng ca bng

9 Bng H thng ti khon cp 1 v H thng ti khon cp 2 c lp ra lu tr
h thng ti khon cp 1, cp 2.
9 Bng danh mc ti khon c lp nhm mc ch ng k v khai bo ti khon,
s d u k ca cc ti khon chi tit ca n v ng thi lu d liu khc nh
s pht sinh, s d cui k,
9 Cng dng ca bng h thng ti khon v bng danh mc ti khon l s cung
cp h thng ti khon, cc s liu cn thit khi lp cc S k ton, Bng cn i
ti khon, Bng cn i k ton,
1.3. Thao tc lp bng
Bng H thng ti khon cp 1
Thao tc:
- Chn 1 sheet trng trong tp tin Excel k ton
- i tn sheet thnh HTTK1
- To cu trc bng gm 6 ct nh trn
Nguyn Bng Phi
20
Tin Hc K Ton
- Nhp ni dung cho 3 ct u ca bng l S hiu ti khon (3 k t, nhp dng chui),

Loi TK (N: nu ti khon c s pht sinh tng bn n, C: nu ti khon c s pht sinh
tng bn c) v Tn cc ti khon tng hp trong H thng ti khon k ton.
- D liu ca ct SDD TKC1, DKNO1, DKCO1 (s d u) s c cung cp thng qua
vic lp cng thc (s trnh by chng 2).
- t tn vng:
T $A$5:$F$100 l HTTK1
T $A$5:$A$100 l SHTK1
T $D$5:$D$100 l DDC1
- Thc hin lu tr bng d liu, khi ta s c bng H thng ti khon cp 1 nh sau:
CTY TNHH TY
629B Hong Vn Th P4 QTB TPHCM
H THNG TI KHON CP 1
TK
111
112
113
121
128
129
131
133
136
138
139
141
142
144
151
152
153
Loi
TK
TN TK
N
Tin Mt
N
Tin gi Ngn Hng
N
Tin ang chuyn
u t chng khon ngn
N
hn
N
u t ngn hn khc
C
D phng gim gi TNH
N
Phi thu khch hng
N
Thu GTGT c khu tr
N
Phi thu ni b
N
Phi thu khc
C
D phng phi thu kh i
N
Tm ng
N
Chi ph tr trc ngn hn
N
Cm c, KCKQ di hn
N
Hng mua ang i ng
N
Nguyn vt liu
N
Cng c, dng c
Nguyn Bng Phi
SDD TKC1
400.000.000
318.000.000
DKNO1
400.000.000
318.000.000
102.500.000
102.500.000
52.200.000
7.349.000
3.500.000
52.200.000
147.540.000
16.500.000
147.540.000
16.500.000
DKCO1
7.349.000
3.500.000
21
Tin Hc K Ton
154
155
156
157
159
161
211
212
213
214
217
221
222
223
228
229
241
242
243
244
311
315
331
333
334
335
336
N
N
N
N
C
N
N
N
N
C
N
N
N
N
N
N
N
N
N
N
C
C
C
C
C
C
C
337
338
341
342
343
344
347
351
352
411
412
413
414
415
418
419
421
431
441
461
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
Chi ph SXKD d dang

Thnh phm
Hng ha
Hng gi i bn
D phng gim gi HTK
Chi s nghip
Ti sn c nh hu hnh
TSC Thu ti chnh
TSC v hnh
Hao mn TSC
Bt ng sn u t
u t vo cng ty con
Gp vn lin doanh
u t vo cng ty lin kt
u t di hn khc
D phng gim gi TDH
Xy dng c bn d dang
Chi ph tr trc di hn
Ti sn thu thu nhp hon li
K qu, k cc di hn
Vay ngn hn
N di hn n hn tr
Phi tr cho ngi bn
Thu, cc khon np NN
Phi tr cng nhn vin
Chi ph phi tr
Phi tr ni b
Thanh ton theo tin KH
HXD
Phi tr, phi np khc
Vay di hn
N di hn
Tri phiu pht hnh
Nhn k qy,cc di hn
Thu TN hon li phi tr
Qu DP tr cp mt vic lm
D phng phi tr
Ngun vn kinh doanh
Chnh lch h gi li TS
Chnh lch t gi hi oi
Qy u t pht trin
Qy d phng ti chnh
Cc qu khc thuc vn CSH
C phiu qu
Li nhun cha phn phi
Qy khen thng, phc li
Ngun vn TXD c bn
Ngun kinh ph s nghip
Nguyn Bng Phi
222.000.000
246.500.000
222.000.000
246.500.000
40.930.000
372.000.000
40.930.000
372.000.000
55.500.000
118.000.000
55.500.000
118.000.000
335.000.000
335.000.000
173.000.000
34.200.000
81.500.000
56.000.000
173.000.000
34.200.000
81.500.000
56.000.000
58.800.000
58.800.000
1.048.590.000
1.048.590.000
48.871.000
59.000.000
48.871.000
59.000.000
22
Tin Hc K Ton
466
511
512
515
521
531
532
611
621
622
623
627
631
632
635
641
642
711
811
C
C
C
C
N
N
N
N
N
N
N
N
N
N
N
N
N
C
N
821
911
N
C
Ngun k. ph hnh thnh

TSC
Doanh thu bn hng
Doanh thu bn hng ni b
Doanh thu hot ng ti chnh
Chit khu thng mi
Hng bn b tr li
Gim gi hng bn
Mua hng
Chi Ph N.V.L trc tip
C.P nhn cng TT
Chi ph s dng my thi cng
Chi ph SX chung
Gi thnh sn xut
Gi vn hng bn
Chi ph ti chnh
Chi ph bn hng
Chi ph QL doanh nghip
Thu nhp khc
Chi ph khc
Chi ph thu thu nhp doanh
nghip
Xc nh kt qu kinh doanh
Tng cng
1.998.740.000 1.998.740.000
Bng H thng ti khon cp 2
Thao tc:
- Chn 1 sheet trng trong tp tin Excel k ton. i tn sheet thnh HTTK2
- Nhp ni dung 3 ct u ca bng l s hiu ti khon cp 2 (4 k t, nhp dng chui),
Loi TK (N: nu ti khon c s pht sinh tng bn n, C: nu ti khon c s pht sinh
tng bn c) v tn cc ti khon cp 2.
- D liu ca ct SDD TKC2, DKNO2, DKCO2 (s d u) s c cung cp thng qua
vic lp cng thc.
- t tn vng:
Nguyn Bng Phi
23
Tin Hc K Ton
T $A$5:$F$500 l HTTK2
T $A$5:$A$500 l SHTK2
T $D$5:$D$500 l DDC2
- Thc hin lu tr bng d liu, khi ta s c bng H thng ti khon cp 2 tng t
nh bng H thng ti khon cp 1.
Bng Danh mc ti khon
Thao tc:
- Chn 1 sheet trng trong tp tin Excel k ton
- i tn sheet thnh DMTK
- Nhp ni dung 6 ct u ca bng bao gm:
[1]-M TS-NV (M ti sn, ngun vn) gm c t 9 n 12 k t c nhp theo
quy tc nh sau:
9 3 k t u tin l m s tng hp ln nht ca Bng cn i k ton, v d:
Ti sn ngn hn l 100, Ti sn di hn l 200, N phi tr l 300,
9 3 k t tip theo l m s tng hp cp nh hn, v d: Tin v cc
khon tng ng tin l 110, Cc khon u t ti chnh ngn hn l 120,
Cc khon phi thu l 130,
9 3 k t cui l m s tng hp ca tng khon mc nh nht trn Bng cn
i k ton, v d: Tin l 111, Cc khon tng ng tin l 112, Nh
Nguyn Bng Phi
24
Tin Hc K Ton
vy, ti khon 1111 s c M TS-NV l 100.110.111, ti khon 131.01 s

c M TS-NV l 100.130.131
9 Ring i vi cc ti khon ti sn c nh v c phn loi chi tit theo
cc nhm nh ti sn c nh hu hnh, ti sn c nh thu ti chnh,nn
c nhiu hn 1 cp th hin v vy M TS-NV s c 12 k t, c th: Ti
sn di hn l 200, Ti sn c nh l 220, ti sn c nh hu hnh l 221,
Nguyn gi ti sn c nh hu hnh l 222, nh vy ti khon 2111-Nh
ca, vt kin trc s c M TS-NV l 200.220.221.222
9 Cc nhm m s tng hp s c nhp phn cch nhau bng du chm (.)
hoc du gch (-)
[2]-SHTK: khai bo cc ti khon chi tit cp thp nht c nhp di dng
chui (khng khai bo cc ti khon tng hp c m s theo di chi tit).
C php: Ti khon chi tit = Ti khon tng hp.M i tng theo di
V d: i vi ti khon 1121-Tin gi ngn hng (TGNH), c cc ti khon chi
tit l TGNH Ngoi thng, TGNH ng , TGNH Chu, ta s khai bo nh sau:
[3]-Loi TK (Loi ti khon) l th hin tnh cht ca ti khon, nhp k t N (n)

nu ti khon chi tit c s pht sinh tng bn n v nhp k t C (c) nu ti khon chi
tit c s pht sinh tng bn c.
[4]-TN TK (Tn ti khon): nhp tn ti khon chi tit tng ng vi s hiu ti
khon c khai bo. V d: nu ti khon 1521 (ti khon cp 2) l ti khon nguyn
vt liu chnh c m s theo di nh sau:
1521.01 Nhm vt liu g
1521.0101 G cao su
1521.0102 G trm bng vng
1521.02 Nhm vt liu vn p
1521.0201 Vn 4*8*6
.
1521.03 Nhm keo
1521.0301 Keo AB
Nguyn Bng Phi
25
Tin Hc K Ton
Th khi nhp s liu cho ct SHTK ta ch nhp cc ti khon chi tit nh

sau:
[5]-TN DK (Tn u k): nhp s lng tn u k vi nhng ti khon hng

tn kho c theo di v mt hin vt.
[6]-SDD (S d u): nhp s d u k cho cc ti khon
Lu : i vi cc ti khon c Loi TK l N, nu s d u k nm bn n ta
nhp s dng, nu s d u k nm bn c ta nhp s m. Tng t, i vi cc ti
khon c Loi TK l C, nu s d u k nm bn c ta nhp s dng, nu s d u k
nm bn n ta nhp s m.
S liu 6 ct u t ct M TS-NV n ct SDD s c nhp duy nht ln u
khi ta tin hnh ng dng MS.Excel lu tr, qun l v khai thc d liu k ton, ti
cc k k ton tip theo s liu cc ct ny s c c thng qua thao tc chuyn s liu
sang k k ton sau (Xem phn C5-I.4 Chuyn s liu sang k k ton sau)
S liu t ct PSNO n ct SOCK s c c bng cch ta thit lp cng thc
lin kt, x l s liu gia cc sheet, trong :
[7]-PSNO (Pht sinh n): tp hp tng s pht sinh bn n trong k ca cc ti
khon
[8]-PSCO (Pht sinh c): tp hp tng s pht sinh bn c trong k ca cc ti
khon
[9]-TN CK (Tn cui k): s liu tn cui k ca cc ti khon hng tn kho c
theo di v mt hin vt
[10]-SDC (S d cui): s d cui k ca cc ti khon
[11]-DDNO (D u k bn n): s d u k bn n ca cc ti khon.
[12]-DDCO (D u k bn c): s d u k bn c ca cc ti khon.
Lu : Ct DDNO, DDCO l 2 ct s liu c lp cung cp s liu u k bn n
hay bn c ca cc ti khon khi lp cc s sch k ton.
Nguyn Bng Phi
26
Tin Hc K Ton
[13]-MaTSNVDN (M ti sn, ngun vn c x l tng ng vi s d u

nm): ct ny dng x l m ti sn ngun vn tng ng vi s liu u k ca cc
ti khon phc v vic ln Bng cn i k ton.
[14]-SODN (S d u nm): x l s liu u k ca cc ti khon lp Bng
cn i k ton.
[15]-MaTSNVCK (M ti sn, ngun vn c x l tng ng vi s d cui
k): ct ny dng x l m ti sn ngun vn tng ng vi s liu cui k ca cc ti
khon phc v vic ln Bng cn i k ton.
[16]-SOCK (S d cui k): x l s liu cui k ca cc ti khon lp Bng
cn i k ton.
- t tn cho cc vng d liu trong Bng danh mc ti khon nh sau:
9 T $B$5:$P$1000 l DMTK
9 T $B$5:$B$1000 l SHTK3
9 T $E$5:$E$1000 l TONDK
9 T $F$5:$F$1000 l SDD
9 T $G$5:$G$1000 l PSNO
9 T $H$5:$H$1000 l PSCO
9 T $I$5:$I$1000 l TONCK
9 T $J$5:$J$1000 l SDC
9 T $K$5:$K$1000 l DDNO
9 T $L$5:$L$1000 l DDCO
9 T $M$5:$M$1000 l MaTSNVDN
9 T $N$5:$N$1000 l SODN
9 T $O$5:$O$1000 l MaTSNVCK
9 T $P$5:$P$1000 l SOCK
- Thc hin nh dng cho cc ct d liu v lu tr bng Danh mc ti khon (Xem
trang sau)
Nguyn Bng Phi
27
Tin Hc K Ton
CTY TNHH TY
M TS-NV
SHTK
Loi
TK
[1]
100.110.111
100.110.111
100.110.111
[2]
1111
1112
1113
[3]
N
N
N
100.110.111
100.110.111
100.110.111
100.110.111
100.110.111
1121.01
1121.02
1121.03
1122
1123
N
N
N
N
N
100.110.111
1131
100.110.111
1132
100.110.112
100.110.112
1211
1212
N
N
100.120.121
100.120.121
100.120.129
100.130.131
100.130.131
100.130.131
100.130.131
100.130.131
100.130.131
1281
1288
129.
131.01
131.02
131.03
131.04
131.05
131.06
N
N
C
N
N
N
N
N
N
BNG DANH MC TI KHON

TN TK
[4]
Tin mt ng Vit Nam
Tin mt ng Ngoi t
Vng bc, kim kh qu,
qu
TGNH Ngoi Thng
TGNH ng
TGNH Chu
TGNH ng ngoi t
TGNH vng bc, kim kh qu,
qu
Tin ang chuyn ng Vit
Nam
Tin ang chuyn ng ngoi
t
C phiu
Tri phiu, Tn phiu, K
phiu
Tin gi c k hn
u t ngn hn khc
D phng gim gi TNH
Cng ty Quang Minh
Cty TNHH TMDV Mai Anh
Cty TNHH Phng Nam
Cty TMHH Kim Tn
Cty TNHH Nam Vit
Cty XNK Vt T
TN
DK
[5]
SDD
PSNO
[6]
400.000.000
[7]
25.200.000
118.000.000
60.000.000
140.000.000
PSCO
[8]
404.100.000
31.500.000
60.900.000
Nguyn Bng Phi

28
SDC
[10]
21.100.000
40.000.000
78.000.000
90.000.000
140.000.000
20.000.000
30.000.000
5.000.000
80.000.000
30.000.000
100.000.000
30.000.000
17.000.000
(24.500.000)
(20.000.000)
TN
CK
[9]
12.000.000
(24.500.000)
11.500.000
60.900.000
Tin Hc K Ton
100.150.152
13311
100.150.152
13321
200.212.212
1361
100.130.133
100.130.135
100.130.135
100.130.135
100.130.139
100.130.135
100.130.135
100.130.135
100.130.135
100.130.135
100.150.151
1368
1381
1382
1388
139.
141.0101
141.0102
141.0103
141.0201
141.0202
1421.01
N
N
N
N
C
N
N
N
N
N
N
100.150.151
100.150.158
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
1421.02
144.
151.
1521.0101
1521.0102
1521.0103
1521.0201
1521.0202
1521.0203
1521.0301
1521.0302
1521.0303
1521.0401
1521.0402
N
N
N
N
N
N
N
N
N
N
N
N
N
N
Thu GTGT c khu tr

ca HH,DV
Thu GTGT c khu tr
ca TSC
Vn kinh doanh ca cc n
v trc thuc
Phi thu ni b khc
Ti sn thiu ch x l
Phi thu v c phn ha
Phi thu khc
D phng phi thu kh i
Vng Thin Minh
H S Nht
Phm Minh Duy
on Trm Anh
Nguyn Hoi Nam
Chi ph tr trc (my tnh
Casio)
Chi ph tr trc (k t)
Cm c, KCKQ di hn
Hng ha ang i ng
G cao su
G trm bng vng
G thng
Vn MDF 9x6x8
Vn MDF 9x4x8
Vn MDF 4,5x6x8
Keo AB
Keo ghp
Keo 502
AC chui
NC chui
52.200.000
7.349.000
200.000
1.000.000
300.000
1.500.000
500.000
10
5
4
200
300
100
50
150
500
100
50
33.000.000
22.000.000
14.400.000
24.000.000
31.200.000
10.000.000
1.200.000
7.200.000
1.150.000
1.500.000
850.000
1.960.000
1.960.000
14.000.000
14.000.000
2.000.000
2.000.000
52.200.000
7.349.000
200.000
1.000.000
300.000
1.500.000
500.000
2.500.000
1.000.000
500.000
250.000
2.000.000
750.000
13.200.000
22.500.000
3.600.000
5.000.000
3.200.000
Nguyn Bng Phi

29
480.000
46.000
469.980
6
10
4
170
300
100
250
140
480
270
50
19.800.000
44.500.000
14.400.000
20.400.000
31.200.000
10.000.000
6.200.000
6.720.000
1.104.000
4.230.020
850.000
Tin Hc K Ton
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.141
100.140.149
100.150.158
100.150.158
200.220.221.222
200.220.221.222
200.220.221.222
200.220.221.222
200.220.221.222
1521.0403
1522
1531.01
1531.02
1531.03
1531.04
1531.05
154.01
154.02
154.03
154.04
154.05
155.0101
155.0102
155.0201
155.0202
155.0203
1561
1562
1567
157
159
1611
1612
2111
2112.02
2112.03
2112.04
2113
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
C
N
N
N
N
N
N
N
200.220.221.222
2114.01
Du thng
Nguyn vt liu ph
My tnh Casio
K t
Li ca
Mi khoan
Dao thp
Gh tay vn
Gh khng tay
Bn trn
Bn oval
Bn ch nht
Gh tay vn
Gh khng tay
Bn trn
Bn oval
Bn ch nht
Gi mua hng ha
Chi ph thu mua hng ha
Hng ha bt ng sn
Hng gi i l
D phng gim gi HTK
Chi s nghip nm trc
Chi s nghip nm nay
Nh ca, vt kin trc
My ct phi HITACHI
My phun xi HITACHI
My x g
Phng tin vn ti truyn
dn
My vi tnh
80
1.040.000
15
20
100
400
100
7.500.000
5.000.000
1.000.000
2.000.000
1.000.000
70.000.000
80.000.000
7.000.000
43.000.000
22.000.000
62.500.000
44.000.000
45.000.000
25.000.000
70.000.000
250
220
150
50
100
1.500.000
97.011.948
47.600.000
60.082.918
47.600.000
47.600.000
102.060.000
61.800.000
61.500.000
282.220
160
2.257.780
2.500.000
1.000.000
100.000
100.000
300.000
102.060.000
61.800.000
61.500.000
10
16
90
380
70
25.123.700
20.346.200
555
420
350
5.000.000
4.000.000
900.000
1.900.000
700.000
64.951.948
65.800.000
5.582.918
90.600.000
69.600.000
139.436.300
85.453.800
106.500.000
100
70.000.000
25.000.000
41.430.000
41.430.000
200.000.000
150.000.000
200.000.000
150.000.000
140.000.000
140.000.000
10.000.000
10.000.000
Nguyn Bng Phi

30
Tin Hc K Ton
200.220.221.222
200.220.221.222
200.220.221.223
200.240.241
200.250.251
200.250.252
200.250.252
200.250.258
200.250.258
200.250.258
200.250.259
200.220.230
200.220.230
200.220.230
200.260.261
200.260.262
2114.02
2118
2141
217.
221.
222.
223.
2281
2282
2288
229.
2411
2412
2413
242.
243.
N
N
C
N
N
N
N
N
N
N
N
N
N
N
N
N
200.260.268
300.310.311
300.310.311
300.310.312
300.310.312
300.310.312
300.310.314
244.
311.
315.
331.01
331.02
331.03
33311.01
N
C
C
C
C
C
C
300.310.314
33311.02
300.310.314
33311.03
300.310.314
300.310.314
300.310.314
33312
3332
3333
C
C
C
My photocopy
TSC khc
Hao mn TSC hu hnh
Bt ng sn u t
u t vo cng ty con
Gp vn lin doanh
C phiu
Tri phiu
u t di hn khc
D phng gim gi TDH
Mua sm TSC
Xy dng c bn
Sa cha ln TSC
Chi ph tr trc di hn
Ti sn thu thu nhp hon
li
K qy, k cc di hn
Vay ngn hn
N di hn n hn tr
Cty CP Mai Lan
Cty TNHH Cng Pht
Cty TNHH Minh Gia Pht
Thu GTGT u ra (hot
ng chnh)
Thu GTGT u ra (thanh l
TSC)
Thu GTGT u ra (hot
ng ti chnh)
Thu GTGT hng nhp khu
Thu tiu th c bit
Thu xut, nhp khu
12.000.000
12.000.000
55.000.000
2.124.999
57.124.999
118.000.000
118.000.000
335.000.000
335.000.000
100.000.000
73.000.000
40.000.000
14.200.000
8.000.000
4.935.000
23.625.000
5.500.000
64.935.000
96.625.000
5.500.000
4.400.000
18.600.000
8.000.000
Nguyn Bng Phi

31
Tin Hc K Ton
300.310.314
300.310.314
300.310.314
300.310.314
300.310.314
300.310.314
3334
3335
3336
3337
3338
3339
C
C
C
C
C
C
300.310.315
300.310.315
300.310.315
300.310.315
300.310.315
300.310.315
300.310.315
300.310.315
300.310.315
300.310.316
300.310.317
300.310.318
3341.01
3341.02
3341.03
3341.04
3341.05
3342.01
3343.01
3344.01
3348
335.
336.
337.
C
C
C
C
C
C
C
C
C
C
C
C
300.310.319
300.310.319
300.310.319
300.310.319
300.310.319
300.310.319
3381
3382
3383
3384
3385
3386
C
C
C
C
C
C
300.310.319
300.310.319
300.330.334
300.330.334
300.330.334
3387
3388
341.
342.
3431
C
C
C
C
C
Thu thu nhp doanh nghip

Thu thu nhp c nhn
Thu ti nguyn
Thu nh t, tin thu t
Cc loi thu khc
Ph, l ph v cc khon phi
np khc
Lng CNSX Gh tay vn
Lng CNSX Gh khng tay
Lng CNSX Bn trn
Lng CNSX Bn oval
Lng CNSX Bn ch nht
Lng NV QLPX
Lng NV bn hng
Ln g CB QLDN
Phi tr ngi lao ng khc
Chi ph phi tr
Phi tr ni b
Thanh ton theo tin KH
HXD
Ti sn tha ch gii quyt
Kinh ph cng on
Bo him x hi
Bo him y t
Phi tr v c phn ha
Nhn k qu, k cc ngn
hn
Doanh thu cha thc hin
Phi tr, phi np khc
Vay di hn
N di hn
Mnh gi tri phiu
12.000.000
12.000.000
12.000.000
8.000.000
10.000.000
12.000.000
10.000.000
25.000.000
3.000.000
1.500.000
40.000.000
40.000.000
40.000.000
40.000.000
40.000.000
35.000.000
5.000.000
7.000.000
40.000.000
40.000.000
40.000.000
40.000.000
40.000.000
35.000.000
5.000.000
7.000.000
56.000.000
12.000.000
8.000.000
10.000.000
12.000.000
10.000.000
25.000.000
3.000.000
1.500.000
56.000.000
4.940.000
37.050.000
4.940.000
20.000.000
38.800.000
4.940.000
57.050.000
4.940.000
38.800.000
Nguyn Bng Phi

32
Tin Hc K Ton
300.330.334
300.330.334
300.310.319
3432
3433
344.
C
C
C
300.330.335
347.
300.330.336
351.
300.330.337
400.410.411
400.410.412
400.410.413
400.410.415
400.410.416
352.
4111
4112
4118
412
4131
C
C
C
C
C
C
400.410.416
4132
400.410.417
400.410.418
400.410.419
414.
415.
418.
C
C
C
400.410.414
400.410.420
419.
4211
C
C
400.410.420
4212
400.430.431
400.430.431
400.430.431
4311
4312
4313
C
C
C
400.421
400.430.432
441.
4611
C
C
400.410.423
4612
Chit khu tri phiu

Ph tri tri phiu
Nhn k qu, k cc di
hn
Thu thu nhp hon li phi
tr
Qu d phng tr cp mt
vic lm
D phng phi tr
Ngun vn KD Cty
Thng d vn c phn
Vn khc
Chnh lch h gi li TS
Chnh lch TGH nh gi
li cui nm ti chnh
Chnh lch TGH trong giai
on T XDCB
Qu u t pht trin
Qu d phng ti chnh
Cc qu khc thuc vn ch
s hu
C phiu qu
Li nhun cha phn phi
nm trc
Li nhun cha phn phi
nm nay
Qu khen thng
Qu phc li
Qu phc li hnh thnh
TSC
Ngun vn TXD c bn
nm trc
nm nay
1.048.590.000
1.048.590.000
48.871.000
48.871.000
3.131.792
59.000.000
Nguyn Bng Phi

33
2.373.559
(758.233)
59.000.000
Tin Hc K Ton
400.410.424
466.
5111
5112.0101
5112.0102
C
C
C
5112.0201
5112.0202
5112.0203
5113
5114
5117
C
C
C
C
C
C
5121
5122
5123
515.
C
C
C
C
521.
531.
532.
6111
6112
6211.01
6211.02
6211.03
6211.04
6211.05
622.01
622.02
622.03
622.04
622.05
6231
6232
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
Ngun kinh ph hnh thnh

TSC
Doanh thu bn hng ha
Doanh thu bn Gh tay vn
Doanh thu bn Gh khng
tay
Doanh thu bn Bn trn
Doanh thu bn Bn oval
Doanh thu bn Bn ch nht
Doanh thu cung cp dch v
Doanh thu tr cp, tr gi
Doanh thu kinh doanh bt
ng sn u t
Doanh thu bn hng ha
Doanh thu bn thnh phm
Doanh thu cung cp dch v
Doanh thu hot ng ti
chnh
Chit khu thng mi
Hng bn b tr li
Gim gi hng bn
Mua nguyn liu, vt liu
Mua hng ha
CFNVL Gh tay vn
CFNVL Gh khng tay
CFNVL Bn trn
CFNVL Bn oval
CFNVL Bn ch nht
CFNC Gh tay vn
CFNC Gh khng tay
CFNC Bn trn
CFNCBn oval
CFNC Bn ch nht
Chi ph nhn cng
Chi ph vt liu
Nguyn Bng Phi

34
30.000.000
30.000.000
28.000.000
28.000.000
30.000.000
30.000.000
14.432.200
14.432.200
3.646.000
3.646.000
47.600.000
47.600.000
47.600.000
47.600.000
47.600.000
47.600.000
47.600.000
47.600.000
47.600.000
47.600.000
Tin Hc K Ton
6233
6234
N
N
6237
6238
6271
N
N
N
6272
6273
6274
6277
6278
631.
632.0101
632.0102
632.0201
632.0202
632.0203
6351
6358
6411
6412
6413
6414
6415
6417
6418
6421
6422
6423
6424
6425
6426
6427
6428
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
Chi ph dng c sn xut

Chi ph khu hao my thi
cng
Chi ph dch v mua ngoi
Chi ph bng tin khc
Chi ph nhn vin phn
xng
Chi ph vt liu
Chi ph dng c sn xut
Chi ph khu hao TSC
Chi ph bng tin khc
Gi thnh sn xut
GVHB Gh tay vn
GVHB Gh khng tay
GVHB Bn trn
GVHB Bn oval
GVHB Bn ch nht
Chi ph li vay
Chi ph ti chnh khc
Chi ph nhn vin bn hng
Chi ph vt liu, bao b
Chi ph dng c dng
Chi ph khu hao TSC
Chi ph bo hnh
Chi ph bng tin khc
Chi ph nhn vin qun l
Chi ph vt liu qun l
Chi ph dng vn phng
Chi ph khu hao TSC
Thu, ph v l ph
Chi ph d phng
Chi ph bng tin khc
Nguyn Bng Phi

35
41.650.000
41.650.000
500.000
1.666.666
500.000
1.666.666
25.123.700
20.346.200
25.123.700
20.346.200
25.000.000
25.000.000
5.950.000
5.950.000
250.000
250.000
8.330.000
8.330.000
500.000
458.333
500.000
458.333
2.800.000
2.800.000
Tin Hc K Ton
7111
7112
C
C
8111
8112
N
N
8211
8212
9111.0101
9111.0102
9111.0201
9111.0202
9111.0203
9112
9113
Thu nhp khc

Thu nhp khc (thanh l,
nhng bn TSC)
Chi ph khc
Chi ph khc (thanh l,
nhng bn TSC)
nghip hin hnh
nghip hon li
(GTV)
(GKT)
(BT)
(BO)
(BCN)
hot ng TC
khc
Tng cng
31.643.798
31.643.798
28.000.000
28.000.000
31.487.994
31.487.994
1.664.943.555
1.664.943.555
Nguyn Bng Phi

36
Tin Hc K Ton
2. nh khon k ton trn Excel

2.1. Cu trc s tp hp nghip v k ton trn Excel
Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l STHNV v trnh
by S tp hp nghip v k ton theo mu sau:
2.2. Ni dung v cng dng s tp hp nghip v k ton.

Ni dung ca S tp hp nghip v k ton
9 Ct [1] - NGY: Ngy pht sinh ca nghip v kinh t
9 Ct [2] - SCT: S chng t ca nghip v kinh t
9 Ct [3] - DIN GII: ni dung ca nghip v kinh t
9 Ct [4] TKNO: ti khon pht sinh bn n ca nghip v kinh t
9 Ct [5] TKCO: ti khon pht sinh bn c ca nghip v kinh t
9 Ct [6] S LNG: s lng pht sinh (nu c) ca nghip v kinh t
9 Ct [7] N GI: n gi nhp/xut (nu c) ca nghip v kinh t
9 Ct [8] S TIN: s tin pht sinh ca nghip v kinh t
9 Ct [9] GHI CH: ch thch cc thng tin lin quan n nghip v kinh t nh
n v tnh,
9 Ct [10] S seri: s sri ha n thu (nu c) ca nghip v kinh t
9 Ct [11] S H: s ha n thu (nu c) ca nghip v kinh t
9 Ct [12] Ngy H: ngy pht sinh ha n
9 Ct [13] Tn CSKD: tn c s kinh doanh pht hnh ha n thu
9 Ct [14] MST: m s thu ca c s kinh doanh pht hnh ha n
Nguyn Bng Phi
37
Tin Hc K Ton
9 Ct [15] Thu sut: mc thu sut (%) trn ha n

9 Ct [16] Thu GTGT: s tin thu gi tr gia tng trn ha n
9 Ct [17] Ktra TKNo (Kim tra ti khon ghi n)
9 Ct [18] Ktra TKCo (Kim tra ti khon ghi c)
9 Ct [19] Tn TKNO (Tn ti khon ghi n)
9 Ct [20] Tn TKCO (Tn ti khon ghi c)
Cng dng ca S tp hp nghip v k ton (gi tt l S THNV)
9 S tp hp nghip v k ton chnh l s nh khon cc nghip v kinh t pht
sinh trong k k ton trn Excel
9 S tp hp nghip v k ton cng chnh l c s lp cc s chi tit, s tng
hp, bo co ti chnh vo cc thi im.
Lu : minh ha cho gio trnh ny, tc gi chn ngy cui k trc l 31/12/2007, k
k ton l thng 1/2008.
2.3. Cch nh khon.
9 Mi dng s liu trong s tp hp nghip v k ton tng ng vi mt nh
khon (1 TK n - 1 TK c). Nu nghip v kinh t pht sinh c nh khon mt
TK n - nhiu TK c hay nhiu TK n - 1 TK c th ta phi hch ton thnh nhiu
dng trong s tp hp nghip v k ton sao cho m bo mt dng d liu c 1
TK n i ng vi 1 TK c
V d: Bt ton ngy 05/01, mua vn phng phm cho b phn vn phng ht
1.100.000 (trong gi cha thu 1.000.000, thu sut thu GTGT l 10%). Ta
thng nh khon nh sau
N TK 6428
1.000.000
N TK13311
100.000
C TK 1111
1.100.000
Khi hch ton vo s THNV trn tp tin Excel k ton ta tin hnh nhp liu (hch
ton) thnh 2 dng nh sau:
Nguyn Bng Phi
38
Tin Hc K Ton
9 i vi cc nghip v kinh t pht sinh lin quan n hng tn kho c nhu cu

theo di v mt s lng v thnh tin th ta nhp s lng, n gi, thnh tin (s
tin).
9 i vi cc nghip v pht sinh c thu th cc thng tin v thu s c nhp
tng ng trn dng s tin cha c thu ca nghip v kinh t khi c nhu cu lp
cc bo co thu trn Excel.
V d (tip theo vd trn): Ngy 05/01, dng tin mt mua vn phng phm cho b
phn vn phng ht 1.100.000, thu sut 10%. Ngy ha n 02/01, s ha n
1257/K2A-0918, MST 0101010101-1. Ngi bn : Cty Anh V
Nhp d liu v thu trn S tp hp nghip v k ton nh sau:
Lu : v hin nay c phn mm P2D lp v in bo co thu nn STHNV

minh ha cho gio trnh ny s khng theo di phn thu.
9 Trong qu trnh hch ton i khi s xy ra trng hp l k ton vin g sai TK
ghi n, TK ghi c hay ti khon chi tit ang hch ton cha c khai bo m s
chi tit trong Bng danh mc ti khon. khc phc ta c th thc hin lp 2 ct
kim tra TK n v TK c, cng thc nh sau:
Lp cng thc cho ct kim tra ti khon ghi n (Ktra TKN)
=IF(ISNA(VLOOKUP(D5;DMTK;1;0));Sai;ng)
Lp cng thc cho ct kim tra ti khon ghi c (Ktra TKC)
=IF(ISNA(VLOOKUP(E5;DMTK;1;0));Sai;ng)
ngha ca cng thc:
Hm VLOOKUP() ly D5 - l u tin ca ct ti khon ghi n hoc E5
l u tin ca ct ti khon ghi c d tm trong vng DMTK, nu tm thy th s
cho kt qu l chnh ti khon, cn tm khng thy s cho kt qu l m li #N/A.
Hm ISNA() l hm d tm m li, nu tm thy m li hm s cho kt qu l
True v nu khng tm thy m li hm s cho kt qu l False
Hm IF(), khi biu thc iu kin cho gi tr True (ngha l hm ISNA tm thy
li) th hm IF s tr ra kt qu l Sai ng ngha vi vic g sai ti khon hoc ti
khon cha c khai bo trong Bng danh mc ti khon. V khi biu thc iu kin
Nguyn Bng Phi
39
Tin Hc K Ton
cho gi tr False (ngha l hm ISNA khng tm thy li) th hm IF s tr ra kt qu

l ng.
Lu : Trc khi hch ton ta nn lp cng thc cho 2 ct Ktra TKN, sau tin
hnh sao chp cng thc ko n dng th 1000 (khi kt qu th hin lun l ch
Sai), n khi hch ton (tc l khi nhp liu cc chng t) nu hch ton ng cc
TK n, TK c ch Sai s chuyn thnh ch ng ta d kim tra hn. Khi hch
ton TK n hoc TK c m ti ct Ktra TKN hay ct Ktra TKC vn hin th l ch
Sai th ta phi tin hnh xem li xem li l do g sai hay ti khon chi tit cha
c khai bo tin hnh chnh sa.
Hn na, do khng bit trong k s c bao nhiu nghip v kinh t pht sinh nn
ta sao chp cng thc n dng 1000 phng nga trnh vic phi sao chp cng
thc nhiu ln.
Tuy nhin, trong trng hp ta d bo trc c s lng pht sinh ca cc
nghip v kinh t trong k k ton l bao nhiu th ta s thc hin sao chp cng thc
n s dng tng ng by nhiu v nu sao chp cng thc n dng 1000 s khin
cho my x l rt chm (khi RAM ca my tnh c dung lng nh) v t hn na l
lm cho file Excel k ton c dung lng ln khng cn thit. Trong gio trnh ny,
tc gi s lun sao chp cng thc n dng th 1000.
9 Mt khc, trnh trng hp hch ton nhm ti khon chi tit, ta lp 2 ct ph
hin th tn ti khon ghi n (Tn TKNO), tn ti khon ghi c (Tn TKCO) vi
ngun cung cp l bng danh mc ti khon hn ch trng hp ta hch ton
sai ti khon chi tit (chng hn nh thay v g ti khon phi thu khch hng A ta
li g nhm ti khon phi thu ca khch hng B) hay trng hp ti khon chi
tit pht sinh mi cha c khai bo, cng thc c lp nh sau:
Lp cng thc hin th tn ti khon ghi n (ct Tn TKNO):
=VLOOKUP(D5;DMTK;3;0)
Lp cng thc hin th tn ti khon ghi c (ct Tn TKCO):
=VLOOKUP(E5;DMTK;3;0)
Trong : Ct 3 chnh l ct Tn ti khon trong vng DMTK
Nguyn Bng Phi
40
Tin Hc K Ton
Sao chp cng thc t dng u tin ca 2 ct n dng 1000 vi cng ngha
nh trn, khi kt qu th hin trn 2 ct l #N/A, sau khi hch ton ng th li
#N/A s c thay th bng tn ti khon tm c.
Lu : nu doanh nghip c quy m nh, s lng ti khon chi tit c s dng
khng nhiu th ta c th p dng phng php sau y truy xut trc tip ti
khon ghi n, ti khon ghi c t Bng danh mc ti khon (Nu p dng theo cch
ny th c th khng cn lp 4 ct Kim tra ti khon ghi n, Kim tra ti khon ghi
c, Tn ti khon ghi n, Tn ti khon ghi c v ti khon c truy xut trc
tip).
Bc 1: Chn khi vng Ti khon ghi n, Ti khon ghi c t dng d liu u
n khong dng th 1000.
Bc 2: Chn menu DataValidationchn tab Settings
Ti mc Allow: chn gi tr List

Ti mc Source: g =SHTK3 (SHTK3 l tn vng ca ct Tn ti khon
trong Bng danh mc ti khon)
Chn nt OK
Bc 3: Khi thc hin hch ton chn ti khon ghi
n hoc ti khon ghi c, click chn mi tn ti v tr cui
, xut hin danh sch cc ti khon chi tit, ta dng chut
click chn ti khon.
Nguyn Bng Phi
41
Tin Hc K Ton
Sau khi thc hin nh khon, nh dng v lu tr d liu ta s c S tp hp nghip v k ton thng 1/2008 nh sau:
CTY TNHH TY
S TP HP NGHIP V K TON THNG 01/2008

NGY
SCT
[1]
[2]
02/01/2008
02/01/2008
04/01/2008
04/01/2008
04/01/2008
05/01/2008
05/01/2008
10/01/2008
10/01/2008
10/01/2008
11/01/2008
11/01/2008
15/01/2008
15/01/2008
15/01/2008
15/01/2008
15/01/2008
15/01/2008
15/01/2008
15/01/2008
15/01/2008
15/01/2008
15/01/2008
16/01/2008
17/01/2008
01/PT
02/PT
01/PC
01/NVL
01/NVL
02/PC
02/PC
02/NVL
02/NVL
02/NVL
03/NVL
03/NVL
03/PC
03/PC
03/PC
03/PC
03/PC
03/PC
03/PC
03/PC
01/BC
01/XVL
01/XVL
01/BN
02/XVL
Nguyn Bng Phi
DIN GII
[3]
Thu n l hng 212

Thu n l hng 200
Chi tm ng cho H S Nht
Mua g trm bng vng
Thu GTGT mua g trm bng vng
Mua VPP cho BPVP
Thu GTGT mua VPP
Mua AC chui
Mua Du thng
Thu GTGT mua AC chui, Du thng
Nhp kho keo AB
Thu GTGT Nhp kho keo AB
Chi lng cho CNSX GTV
Chi lng cho CNSX GKT
Chi lng cho CNSX BT
Chi lng cho CNSX BO
Chi lng cho NV QLPX
Chi lng cho NVBH
Chi lng cho CB QLDN
Cty Mai Anh tr n l hng 189
Xut g cao su sx GTV
Xut keo ghp sx GTV
Tr Cty CP Mai Lan H1170
Xut vn MDF 9x6x8 sx BTrn
TKNO
TKCO
[4]
[5]
1111
131.01
1111
131.03
141.0102
1111
1521.0102
331.02
13311
331.02
6428
1111
13311
1111
1521.0401
331.01
1521.0403
331.01
13311
331.01
1521.0301
331.03
13311
331.03
3341.01
1111
3341.02
1111
3341.03
1111
3341.04
1111
3341.05
1111
3342.01
1111
3343.01
1111
3344.01
1111
1121.02
131.02
6211.01
1521.0101
6211.01
1521.0302
331.01
1121.01
6211.03
1521.0201
S
LNG
[6]
N GI
[7]
5 4,500,000
200
100
16,000
15,000
200
25,000
4 3,300,000
10
48,000
30
120,000
S TIN
[8]
20,000,000
5,000,000
2,000,000
22,500,000
1,125,000
1,000,000
100,000
3,200,000
1,500,000
235,000
5,000,000
500,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
35,000,000
5,000,000
7,000,000
30,000,000
13,200,000
480,000
40,000,000
3,600,000
GHI
CH
[9]
M3
Kg
Kg
Ci
M3
Kg
Tm
42
Tin Hc K Ton
17/01/2008
17/01/2008
17/01/2008
18/01/2008
18/01/2008
19/01/2008
19/01/2008
19/01/2008
23/01/2008
23/01/2008
24/01/2008
25/01/2008
25/01/2008
25/01/2008
25/01/2008
25/01/2008
25/01/2008
25/01/2008
25/01/2008
25/01/2008
28/01/2008
28/01/2008
28/01/2008
28/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
02/XVL
03/XVL
03/XVL
01/XCC
01/XCC
02/XCC
02/XCC
02/XCC
01/NTP
02/NTP
03/NTP
01/BTP
01/BTP
01/BTP
02/BTP
02/BTP
02/BTP
02/BTP
02/BTP
02/BTP
04/PC
04/PC
01/TU
01/TU
KH1
KH2
01/PB
01/PB
TH1
TH1
TH1
Nguyn Bng Phi
Xut vn keo 502 sx BTrn

Xut AC chui sx GTV
Xut du thng sx GTV
Xut my tnh Casio
Xut k t
Xut li ca cho PXSX
Xut mi khoan cho PXSX
Xut dao thp cho PXSX
Tm nhp kho GTV
Tm nhp kho BT
Tm nhp kho GKT
Bn GTV cho Cty Nam Vit
Thu GTGT Bn GTV cho Cty Nam Vit
Bn GKT cho Cty XNK Vt T
Thu GTGT Bn GKT cho Cty XNK Vt T
Bn BO cho Cty XNK Vt T
Thu GTGT Bn BO cho Cty XNK Vt T
Mua my x g
Thu GTGT mua my x g
Thanh ton tm ng H S Nht
Trch KH cho PXSX
Trch KH cho BPQL
Phn b CCDC vo chi ph
Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh lng vo chi ph
6211.03
6211.01
6211.01
1421.01
1421.02
6273
6273
6273
155.0101
155.0201
155.0102
632.0101
131.05
131.05
632.0102
131.06
131.06
632.0202
131.06
131.06
2112.04
13321
6428
1111
6274
6424
6423
6413
622.01
622.02
622.03
1521.0303
1521.0401
1521.0403
1531.01
1531.02
1531.03
1531.04
1531.05
154.01
154.03
154.02
155.0101
5112.0101
33311.01
155.0102
5112.0102
33311.01
155.0202
5112.0202
33311.01
1111
1111
141.0102
141.0102
2141
2141
1421.01
1421.02
3341.01
3341.02
3341.03
20
30
20
5
4
10
20
30
405
200
300
100
100
100
100
50
50
2,300
46,000 L
15,666
469,980 Kg
14,111
282,220 Kg
500,000
2,500,000 Ci
250,000
1,000,000 Ci
10,000
100,000 Ci
5,000
100,000 Ci
10,000
300,000 Ci
250,000 101,250,000 Ci
300,000
60,000,000 Ci
200,000
60,000,000 Ci
250,000
25,000,000 Ci
300,000
30,000,000 Ci
1,500,000
200,000
20,000,000
280,000
28,000,000 Ci
1,400,000
500,000
25,000,000
600,000
30,000,000
1,500,000
140,000,000
14,000,000
1,800,000
200,000
1,666,666
458,333
500,000
250,000
40,000,000
40,000,000
40,000,000
43
Tin Hc K Ton
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
Nguyn Bng Phi
TH1
TH1
TH1
TH1
TH1
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH3
TH3
Tnh lng vo chi ph

Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh cc khon trch theo lng vo chi ph
Kt chuyn CFNVL vo TK154
622.04
622.05
6271
6411
6421
622.01
622.01
622.01
622.02
622.02
622.02
622.03
622.03
622.03
622.04
622.04
622.04
622.05
622.05
622.05
6271
6271
6271
6411
6411
6411
6421
6421
6421
154.01
154.03
3341.04
3341.05
3342.01
3343.01
3344.01
3382
3383
3384
3382
3383
3384
3382
3383
3384
3382
3383
3384
3382
3383
3384
3382
3383
3384
3382
3383
3384
3382
3383
3384
6211.01
6211.03
40,000,000
40,000,000
35,000,000
5,000,000
7,000,000
800,000
6,000,000
800,000
800,000
6,000,000
800,000
800,000
6,000,000
800,000
800,000
6,000,000
800,000
800,000
6,000,000
800,000
700,000
5,250,000
700,000
100,000
750,000
100,000
140,000
1,050,000
140,000
14,432,200
3,646,000
44
Tin Hc K Ton
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
Nguyn Bng Phi
TH4
TH4
TH4
TH4
TH4
TH5
TH5
TH5
TH5
TH5
TH5
TH6
TH6
TH6
TH7
TH7
TH8
TH8
TH8
TH9
TH9
TH9
TH10
TH10
TH10
TH10
TH10
TH10
TH11
TH11
TH11
Kt chuyn CFNC vo TK154

Kt chuyn CFC vo TK154
B sung gi thnh TK155 GTV
B sung gi thnh TK155 GKT
B sung gi thnh TK155 BT
B sung gi thnh tiu th TK632
B sung gi thnh tiu th TK632
Kt chuyn CFGVHB vo TK911
Kt chuyn Dthu vo TK911
Kt chuyn CFBH vo TK911
Kt chuyn CFQLDN vo TK911
154.01
622.01
154.02
622.02
154.03
622.03
154.04
622.04
154.05
622.05
154.01
6271
154.03
6271
154.01
6273
154.03
6273
154.01
6274
154.03
6274
155.0101
154.01
155.0102
154.02
155.0201
154.03
632.0101
155.0101
632.0102
155.0102
9111.0101 632.0101
9111.0102 632.0102
9111.0202 632.0202
5112.0101 9111.0101
5112.0102 9111.0102
5112.0202 9111.0202
9111.0101
6411
9111.0102
6411
9111.0202
6411
9111.0101
6413
9111.0102
6413
9111.0202
6413
9111.0101
6421
9111.0102
6421
9111.0202
6421
47,600,000
47,600,000
47,600,000
47,600,000
47,600,000
33,250,054
8,399,946
399,160
100,840
1,330,534
336,132
810,000
1,800,000
1,500,000
123,700
346,200
25,123,700
20,346,200
25,000,000
30,000,000
28,000,000
30,000,000
2,121,275
1,717,895
2,110,830
89,130
72,180
88,690
2,969,785
2,405,053
2,955,162
45
Tin Hc K Ton
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
31/01/2008
TH11
TH11
TH11
TH11
TH11
TH11
TH11
TH11
TH11
TH12
TH12
TH12

Chuyn li l
Chuyn li l
Chuyn li l
9111.0101
6423
9111.0102
6423
9111.0202
6423
9111.0101
6424
9111.0102
6424
9111.0202
6424
9111.0101
6428
9111.0102
6428
9111.0202
6428
4212
9111.0101
9111.0102
4212
4212
9111.0202
178,258
144,361
177,381
163,403
132,331
162,599
998,247
808,421
993,332
1,643,798
2,373,559
1,487,994
Lu : do gii hn v kh giy nn tc gi khng in cc ct iu kin lp kim tra ti khon ghi n v ti khon ghi c cng
nh tn ti khon ghi n v tn ti khon ghi c.
.
Nguyn Bng Phi
46
Tin Hc K Ton
2.4. Tng hp s pht sinh t cc ti khon chi tit trn S tp hp nghip v k

ton vo Bng danh mc ti khon
9 Bc 1: Trong sheet STHNV t tn cho nhng vng STHNV, TKNO, TKCO,
SLPS, STPS phc v cho vic lp cng thc sau ny.
T $A$3:$I$1000 l STHNV
T $D$5:$D$1000 l TKNO
T $E$5:$E$1000 l TKCO
T $F$5:$F$1000 l SLPS
T $H$5:$H$1000 l STPS
Lu : i vi vng STHNV phi c dng tiu NGY, SCT,,S TIN
(dng th 3 ca sheet STHNV) to thnh vng c s d liu (database) phc v
cho vic tng hp s liu bng cc hm c s d liu (DSUM(), DMIN(),)
9 Bc 2: Ti sheet DMTK lp cng thc cho cc ct: (dng d liu u tin l
dng th 5), B5 l u tin ca ct s hiu ti khon
G5-PSNO: Tng s pht sinh bn n ca tng ti khon
=SUMIF(TKNO;B5;STPS)
H5-PSCO: Tng s pht sinh bn c ca tng ti khon
= SUMIF(TKCO;B5;STPS)
I5-TN CK = SL U K + SL NHP SL XUT (khng tnh tn cui
k cho ti khon 154xxx)
=IF(OR(LEFT(B5;3)=152;LEFT(B5;3)=153;LEFT(B5;3)=155;
LEFT(B5;3)=156;LEFT(B5;3)=157);E5+SUMIF(TKNO;B5;SLPS)SUMIF(TKCO;B5;SLPS);0)
J5-SDC: Tnh s d cui k theo nguyn tc
S d cui k = S d u k + Tng s pht sinh tng Tng s pht sinh gim,
sau kt hp vi Loi TK l N hay C xc nh Tng s pht sinh tng l tng
s pht sinh n hay Tng s pht sinh c. C th:
Nu Loi TK l N th SDC = SDD + PSNO PSCO
Nu Loi TK l C th SDC = SDD + PSCO PSNO
=IF(C5=N;F5+G5-H5;F5+H5-G5)
Nguyn Bng Phi
47
Tin Hc K Ton
Trong , C5 l u tin ca ct Loi TK, F5 l u tin ca ct SDD,

G5 l u tin ca ct PSNO, H5 l u tin ca ct PSCO
9 Bc 3:
- nh dng d liu cho dng u tin (t G5 n J5): chn
FormatCellschn tab NumberCategory:Custom, ti mc Type g m nh dng:
#,##0;(#,##0);; ( ngha ca m nh dng: nu l s dng th t du phn cch hng
ngn vo s; nu l s m th trong ngoc n v t du phn cch hng ngn vo s;
nu l s 0 l khng hin th)
- Chn khi cc d liu va lp cng thc (t G5:J5) v sao chp cng thc
n dng 1000.
- Ti dng 1001 ca ct G v ct H (G1001, H1001) ta c th lp cng thc tnh
tng s tin pht sinh bn n v tng s tin pht sinh bn c kim tra (Tng pht sinh
n = Tng pht sinh c).
Nguyn Bng Phi
48
Tin Hc K Ton
Bi tp chng 1
1. To cc file Excel k ton thc hin t chc d liu k ton Cng ty TNHH Ty
2. Trong file Excel k ton thng 1/N+1 (trong ti liu N=2007 file KeToanT0108.xls), to sheet HTTK1, HTTK2, DMTK, STHNV.
3. Nhp d liu cho H thng ti khon cp 1, H thng ti khon cp 2
4. ng k v khai bo bng danh mc ti khon ca Cty TNHH Ty
5. Thc hin hch ton cc nghip v kinh t pht sinh trong thng 1/N+1 ca Cty TNHH
Ty vo s tp hp nghip v k ton.
6. Thc hin t tn cho cc vng d liu.
Nguyn Bng Phi
49
Tin Hc K Ton
Chng 2
LP CC S NHT K
Li tc gi: Trong gii hn ca gio trnh, tc gi trnh by k thut lp cc s nht

k theo 3 hnh thc k ton l Nht k chung, Nht k S ci v Chng t ghi
s. Cn cc hnh k ton khc xin hn trnh by mt ti liu khc khi c dp. thc
hnh bi tp chng 2, ngi hc s tin hnh Save As file Excel k ton thc hin
trong chng 1 thnh cc file khc nhau, tng ng 1 file s thc hnh lp s nht k ca
1 hnh thc k ton.
I. HNH THC NHT K CHUNG
1. Cu trc cc s nht k
1.1. S Nht k thu tin
1.2. S Nht k chi tin
1.3. S Nht k bn hng
Nguyn Bng Phi
50
Tin Hc K Ton
1.4. S Nht k mua hng
1.5. S Nht k chung
2. S lp s.
S TP HP NGHIP
V K TON
3. K thut lp s
CC S NHT K
K thut lp cc s nht k chnh l ta xy dng cng thc c th truy xut d

liu t S THNV vo cc s nht k cn lp. Nh vy trong STHNV:
Nguyn Bng Phi
51
Tin Hc K Ton
- Nhng dng d liu trong S THNV c ti khon ghi n l ti khon tin mt s

c truy xut vo s Nht k thu tin.
- Nhng dng d liu trong S THNV c ti khon ghi c l ti khon tin mt s
c truy xut vo s Nht k chi tin.
- Nhng dng d liu trong S THNV c ti khon ghi n l ti khon phi thu
khch hng s c truy xut vo s Nht k bn hng.
- Nhng dng d liu trong S THNV c ti khon ghi c l ti khon phi tr
ngi bn s c truy xut vo s Nht k mua hng
- Nhng dng d liu trong S THNV c ti khon ghi n, ghi c khng lin quan
n 4 nghip v pht sinh trn s c truy xut vo s Nht k chung.
3.1. Lp s Nht k thu tin
Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l NKTT
- Thc hin thit k v trnh by mu s Nht k thu tin theo quy nh ca B Ti
Chnh.
Bc 2: Lp cng thc cho cc nh sau:

G2-S hiu ti khon: g 111
A8-Ngy chng t:
=IF(LEFT(STHNV!D5;3)=$G$2;STHNV!A5;"")
ngha cng thc: Ly 3 k t u ca ti khon ghi n u tin trong
S THNV k ton ( STHNV!D5) kim tra xem c phi l TK tin mt hay khng
(bng cch so snh bng (=) vi G2 cha TK 111), nu ng th truy xut Ngy
chng t t sheet STHNV ( STHNV!A5) sang Ngy chng t ca sheet Nht
Nguyn Bng Phi
52
Tin Hc K Ton
k thu tin ( A8), nu khng ng th tr v khong trng ti Ngy chng t

ca Nht k thu tin.
Pht trin cng thc:
- Ta s lun p dng quy tc lp s Nht k thu tin l xt ti khon n c phi l
TK tin mt hay khng nn khi s dng a ch STHNV!D5 trong cng thc l u
tin ca ct ti khon ghi n th n lc sao chp cng thc theo hng ngang s lm a
ch dch chuyn, khc phc ta c nh ct D nh sau: STHNV!$D5.
- Trong G2 cha TK tin mt (chui TK 111) l d liu cn so snh t dng u
tin n dng cui cng khi lp s nn ta cn phi c nh nh sau: $G$2
- cng thc c th p dng linh ng c khi d liu so snh ( G2) l ti khon
cp 1 (111 3 k t) hay ti khon cp 2 (1111 4 k t), ta dng hm LEN() ti
i s th 2 ca hm LEFT() ly chiu di ca ti khon trong G2 cng s chnh
l s k t cn ly ra t ti khon n so snh vi ti khon ca s hin ti, nh vy thay
v
LEFT(STHNV!$D5,3)=$G$2
hay
LEFT(STHNV!$D5,4)=$G$2
ta
dng
LEFT(STHNV!$D5,LEN($G$2))=$G$2, khi s hiu ti khon c g vo G2 l 3

k t (111) hay 4 k t (1111) th cng thc cng u thc hin c.
Lc ny cng thc ti u tin ca ct Ngy chng t trong Nht k thu tin c
dng sau:
=IF(LEFT(STHNV!$D5;LEN($G$2))=$G$2;STHNV!A5;"")
Thc hin sao chp cng thc theo chiu ngang in cng thc truy xut S
chng t v Din gii, khi STHNV!A5 (Ngy chng t) STHNV!B5 (S chng t)
STHNV!C5 (Din gii)
B8-S chng t
=IF(LEFT(STHNV!$D5;LEN($G$2))=$G$2;STHNV!B5;"")
C8-Din gii
=IF(LEFT(STHNV!$D5;LEN($G$2))=$G$2;STHNV!C5;"")
D8-S tin ghi n TK111
=IF(LEFT(STHNV!$D5;LEN($G$2))=$G$2,STHNV!H5;0)
E8-S tin ghi n TK111 i ng vi ghi c TK112
=IF(AND(LEFT(STHNV!$D5;LEN($G$2))=$G$2;
LEFT(STHNV!$E5;LEN(E$5))=E$5);STHNV!$H5;0)
Nguyn Bng Phi
53
Tin Hc K Ton
ngha: Nu dng nh khon trong STHNV c ti khon n l ti khon

tin mt ng thi ti khon c l ti khon 112 (c ghi nhn trong E5 ca
sheet NKTT) th s tin pht sinh s c ghi nhn vo E8 ca Nht k thu tin.
c th sao chp cng thc, vi E5 cha TK 112 ta c nh dng E$5 c
th sao chp cng thc theo hng ngang cho cc cn li, khi E$5 cha TK
112 F$5 cha TK 131 G$5 cha TK 141 H$5 cha TK 511. Nh vy
khi sao chp cng thc theo ct th cc cha ti khon cn so snh vn khng
thay i.
Trong cng thc trn ta cng c th thay kt qu th nht ca hm IF() l
STHNV!$H5 bng $D8 v D8 cng chnh l STHNV!H5 nu iu kin ca
hm IF() ng.
F8-S tin ghi n TK111 i ng vi ghi c TK131
LEFT(STHNV!$E5;LEN(F$5))=F$5);STHNV!$H5;0)
G8-S tin ghi n TK111 i ng vi ghi c TK141
LEFT(STHNV!$E5;LEN(G$5))=G$5);STHNV!$H5;0)
H8-S tin ghi n TK111 i ng vi ghi c TK511
LEFT(STHNV!$E5;LEN(H$5))=H$5);STHNV!$H5;0)
I8-SHTK khc
=IF(J8=0;"";STHNV!E5)
Hoc =IF(J8=0;"";LEFT(STHNV!E5,3)) nu ch mun th hin ti khon cp 1
J8-S tin ghi n TK111 i ng vi ghi c TK khc
=IF(SUM(E8:H8)>0;0;D8)
K8-dk: Ct iu kin dng lc b cc dng trng trong s
=A8<>""
Lu : Sau khi nh dng d liu cho tng , ta s chn khi t A8 n K8 v
sao chp cng thc n dng 1000 trong sheet.
Cng thc tnh tng cng cho cc ct d liu
D1001-Tng cng ghi n TK111
Nguyn Bng Phi
54
Tin Hc K Ton
=SUMIF(TKNO;G2&*;STPS) hoc =SUM(D8:D1000)

Hoc =SUBTOTAL(9;D8:D1000)
Lu : Khi thc hin lp s ta lun c nhu cu lc b cc dng trng nn cng
thc tnh tng cng s c chn s dng hm SUBTOTAL() bi v hm
SUBTOTAL() s tnh tng cc tha iu kin lc trong vng cn hm SUM()
lun tnh tng ton b cc d liu trong vng ch nh.
E1001-Tng cng ghi n TK111 v ghi c TK112
=SUBTOTAL(9;E8:E1000)
F1001-Tng cng ghi n TK111 v ghi c TK131
=SUBTOTAL(9;F8:F1000)
G1001-Tng cng ghi n TK111 v ghi c TK141
=SUBTOTAL(9;G8:G1000)
H1001-Tng cng ghi n TK111 v ghi c TK511
=SUBTOTAL(9;H8:H1000)
J1001-Tng cng ghi n TK111 v ghi c TK khc
=SUBTOTAL(9;J8:J1000)
Bc 3:
9 nh dng d liu
Ngy chng t: Chn FormatCells
Chn tab NumberCategory:CustomType:dd/mm/yy
Chn tab AlignmentHorizontal:Center, Vertical:Top
S chng t, SHTK khc: Chn FormatCells
Chn tab NumberCategory:Text
Din gii: Chn FormatCells
Chn tab AlignmentHorizontal:Left, Vertical:Top, ;Wrap text (chc nng
;Wrap text c ngha l xung hng trong , nh dng chc nng ny nhm mc ch
nu d liu trong > rng th d liu s t ng xung hng trong , nu khng
chn th khi d liu qu di tt yu s b che mt).
Nguyn Bng Phi
55
Tin Hc K Ton
Ghi n TK111, Ghi c cc TK112, 131, 141, 511, TK khc (S tin):

Chn FormatCells
Chn tab NumberCategory:CustomType:#,##0;(#,##0);;
Chn tab AlignmentHorizontal:General, Vertical:Bottom
9 Sao chp cng thc
- Chn khi ton b dng d liu u tin ca s (t A8:K8)
- Sao chp cng thc n dng th 1000 ca sheet
Bc 4: Lc d liu in
- Ti ct dk (iu kin) g ch TRUE tng ng ti cc dng cui ca s khi
tin hnh lc d liu cc dng ny khng b che mt.
- Chn khi dng nh s th t ct ca s Nht k thu tin (c ct dk)
Chn DataFilterAutoFilter
Ti ct dk chn gi tr lc l TRUE
Bc 5: Thc hin lu tr s Nht k thu tin

Thc hin kim tra d liu v in s ra giy: chn ch Print Preview xem
tng qut ton s trc khi in; chnh trang, chnh l v in s. Khi ta s c Nht k thu
tin nh sau: (Xem trang sau)
Nguyn Bng Phi
56
Tin Hc K Ton
NHT K THU TIN
CTY TNHH TY
Chng t
Ngy
S
[1]
[2]
02/01/08 01/PT
02/01/08 02/PT
28/01/08 01/TU
Din gii
Ghi n
TK111
112
131
[3]
[4]
[5]
[6]
Thu n l hng 212

Thu n l hng 200
Tng cng
Lp bng
NGUYN BNG PHI
20,000,000
5,000,000
200,000
25,200,000
K ton trng
BI QUANG THNH
S hiu:
111
Thng 1 nm 2008
Ghi c cc ti khon
141
511
[7]
[8]
Ti khon khc
SHTK
S tin
[9]
[10]
20,000,000
5,000,000
25,000,000
200,000
200,000
TPHCM, ngy 31 thng 01 nm 2008
Gim c
TRNH TH VIN
Lu : khi thc hin in s Nht k thu tin, ct dk hoc chn ch n (Hide) hoc ta thc hin chn vng ca s Nht k thu
tin trc khi in.
Nguyn Bng Phi
57
Tin Hc K Ton
3.2. Lp s Nht k chi tin

Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l NKCT
- Thc hin thit k v trnh by mu s Nht k chi tin theo quy nh ca B Ti
Chnh.
Bc 2: Lp cng thc tnh cho cc ct d liu:

H2-S hiu ti khon: g 111
Lp cng thc ti cc d liu u tin ca cc ct trong s Nht k chi tin
A8-Ngy chng t
=IF(LEFT(STHNV!$E5;LEN($H$2))=$H$2;STHNV!A5;"")
Trong , STHNV!$E5 l u tin ca ct ti khon c, STHNV!A5 l u
tin ca ct Ngy chng t trong S THNV k ton. $H$2 l cha s hiu ti khon
111 trong S nht k chi tin.
B8-S chng t
=IF(LEFT(STHNV!$E5;LEN($H$2))=$H$2;STHNV!B5;"")
C8-Din gii
=IF(LEFT(STHNV!$E5;LEN($H$2))=$H$2;STHNV!C5;"")
D8-Ghi c TK111
=IF(LEFT(STHNV!$E5;LEN($H$2))=$H$2,STHNV!H5;0)
E8-Ghi c TK111 i ng vi ghi n TK331
Nguyn Bng Phi
58
Tin Hc K Ton
=IF(AND(LEFT(STHNV!$E5;LEN($H$2))=$H$2;
LEFT(STHNV!$D5;LEN(E$5))=E$5);STHNV!$H5;0)
F8-Ghi c TK111 i ng vi ghi n TK152
LEFT(STHNV!$D5;LEN(F$5))=F$5);STHNV!$H5;0)
G8-Ghi c TK111 i ng vi ghi n TK141
LEFT(STHNV!$D5;LEN(G$5))=G$5);STHNV!$H5;0)
H8-Ghi c TK111 i ng vi ghi n TK112
LEFT(STHNV!$D5;LEN(H$5))=H$5);STHNV!$H5;0)
I8-SHTK khc
=IF(J8=0;"";STHNV!D5)
J8-Ghi c TK111 i ng vi ghi n TK khc
=IF(SUM(E8:H8)>0;0;D8)
K8-dk: iu kin dng lc b cc dng trng trong s
=A8<>""
Lp cng thc tnh tng cng cho cc ct d liu:
D1001-Tng cng ghi c TK111
=SUBTOTAL(9;D8:D1000)
E1001-Tng cng ghi c TK111 v n TK331
F1001-Tng cng ghi c TK111 v n TK152
G1001-Tng cng ghi c TK111 v n TK141
H1001-Tng cng ghi c TK111 v n TK112
J1001-Tng cng ghi c TK111 v n TK khc
Nguyn Bng Phi
59
Tin Hc K Ton
Bc 3:
9 nh dng d liu
S chng t, SHTK khc: Chn FormatCells
Chn tab AlignmentHorizontal:Left, Vertical:Top, ;Wrap text
Ghi c TK111, Ghi n cc TK 331, 152, 141, 112, TK khc (S tin): Chn
FormatCells
Chn tab AlignmentHorizontal:General, Vertical:Bottom
9 Sao chp cng thc
- Chn khi ton b dng d liu u tin ca s (t A8:K8)
- Sao chp cng thc n dng th 1000 ca sheet
Bc 4: Lc d liu in
- Ti ct iu kin g ch TRUE tng ng ti cc dng cui ca s khi tin
hnh lc d liu cc dng ny khng b che mt.
- Chn khi dng nh s th t ct ca s Nht k chi tin (c ct dk)

- Chn DataFilterAutoFilter
- Ti ct dk chn gi tr lc l TRUE
Bc 5: Thc hin lu tr s Nht k chi tin
Nguyn Bng Phi
60
Tin Hc K Ton
Thc hin kim tra d liu v in s ra giy: chn ch Print Preview xem tng qut ton s trc khi in; chnh trang, chnh
l v in s. Khi ta s c Nht k chi tin nh sau:
NHT K CHI TIN
CTY TNHH TY
Chng t
Ngy
S
[1]
04/01/08
05/01/08
05/01/08
15/01/08
15/01/08
15/01/08
15/01/08
15/01/08
15/01/08
15/01/08
15/01/08
28/01/08
28/01/08
[2]
01/PC
02/PC
02/PC
03/PC
03/PC
03/PC
03/PC
03/PC
03/PC
03/PC
03/PC
04/PC
04/PC
S hiu:
Din gii
Ghi c
TK111
331
152
[3]
[4]
[5]
[6]

Mua VPP cho BPVP
Thu GTGT mua VPP
Chi lng cho CNSX BT
Chi lng cho CNSX BO
Chi lng cho NV QLPX
Chi lng cho NVBH
Chi lng cho CB QLDN
Mua my x g
Thu GTGT mua my x g
2,000,000
1,000,000
100,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
35,000,000
5,000,000
7,000,000
140,000,000
14,000,000
404,100,000
Tng cng
Lp bng
NGUYN BNG PHI
Nguyn Bng Phi
K ton trng
BI QUANG THNH
111
Thng 1 nm 2008
Ghi n cc TK
141
112
Ti khon khc
SHTK
S tin
[7]
[8]
[9]
[10]
2,000,000
6428
13311
3341.01
3341.02
3341.03
3341.04
3341.05
3342.01
3343.01
3344.01
2112.04
13321
2,000,000
1,000,000
100,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
35,000,000
5,000,000
7,000,000
140,000,000
14,000,000
402,100,000

Gim c
TRNH TH VIN
61
Tin Hc K Ton
3.3. Lp s Nht k bn hng

K thut lp s Nht k bn hng c thc hin tng t nh lp s Nht k thu
tin nn ngi hc c th p dng nguyn tc tng t lp.
Mt khc, do k thut lp s Nht k bn hng ging s Nht k thu tin nn ta c
th thc hin lp s nhanh nh sau:
Sao chp ton sheet NKTT thnh sheet NKTT(2), i tn sheet thnh NKBH
Ti sheet NKBH:
- Sa tn s t NHT K THU TIN thnh NHT K BN HNG

- Thay i s hiu ti khon ca s: nhp chui 131 ti G2
- Chnh sa cc tiu cho ph hp vi s, nhp li cc s hiu ti khon i
ng ti cc ct Ghi c ti khon (nhp SHTK dng chui)
- Chn khi ton b dng d liu u tin ca s (t A8:K8) v sao chp n dng
1000
- Chn gi tr TRUE ti ct dk
- Kim tra d liu v thc hin in s ra giy
- Khi thc hin in s ra giy, i vi ct dk ta c th thc hin chc nng
FormatColumnHide n ct trnh trng hp in lun ct dk. Khi ta s c Nht
k bn hng nh sau:
Nguyn Bng Phi
62
Tin Hc K Ton
NHT K BN HNG
CTY TNHH TY
Chng t
Ngy
S
[1]
[2]
25/01/08 01/BTP
25/01/08 01/BTP
25/01/08 02/BTP
25/01/08 02/BTP
25/01/08 02/BTP
25/01/08 02/BTP
Din gii
Ghi n
TK131
5111
5112
[3]
[4]
[5]
[6]
Bn GTV cho Cty Nam

Vit
Thu GTGT Bn GTV
cho Cty Nam Vit
Bn GKT cho Cty XNK
Vt T
Thu GTGT Bn GKT
cho Cty XNK Vt T
Bn BO cho Cty XNK
Vt T
Thu GTGT Bn BO
cho Cty XNK Vt T
Tng cng
Lp bng
NGUYN BNG PHI
Nguyn Bng Phi
30,000,000
1,500,000
92,400,000
K ton trng
BI QUANG THNH
[8]
1,500,000
28,000,000
1,400,000
30,000,000
[7]
Ti khon khc
SHTK
S tin
[9]
[10]
30,000,000
1,500,000
28,000,000
S hiu:
131
Thng 1 nm 2008
Ghi c cc TK
5113
3331
1,400,000
30,000,000
88,000,000
1,500,000
4,400,000
Gim c
TRNH TH VIN
63
Tin Hc K Ton
3.4. Lp s Nht k mua hng

Sao chp ton sheet NKCT thnh sheet NKCT(2), i tn sheet thnh NKMH
Ti sheet NKMH:
- Sa tn s t NHT K CHI TIN thnh NHT K MUA HNG
- Thay i s hiu ti khon: nhp chui 331 ti H2
- Chnh sa cc tiu cho ph hp vi s, nhp li cc s hiu ti khon i

ng ti cc ct Ghi c ti khon (nhp SHTK dng chui)
- Chn khi ton b dng d liu u tin ca s (t A8:K8) v sao chp n dng
1000
- Chn gi tr TRUE ti ct dk
- Kim tra d liu v thc hin in s ra giy
- Lu : Khi thc hin in s ra giy, i vi ct dk ta c th thc hin chc nng
FormatColumnHide n ct trnh trng hp in lun ct dk. Khi ta s c Nht
k mua hng nh sau: (Xem trang sau)
Nguyn Bng Phi
64
Tin Hc K Ton
NHT K MUA HNG
CTY TNHH TY
Chng t
Ngy
S
[1]
[2]
04/01/08 01/NVL
04/01/08 01/NVL
10/01/08 02/NVL
10/01/08 02/NVL
10/01/08 02/NVL
11/01/08 03/NVL
11/01/08 03/NVL
Din gii
Ghi c
TK331
1521
1531
[3]
[4]
[5]
[6]
Mua g trm bng vng

Thu GTGT mua g
trm bng vng
Mua AC chui
Mua Du thng
Thu GTGT mua AC
chui, Du thng
Nhp kho keo AB
Thu GTGT Nhp kho
keo AB
22,500,000
22,500,000
1,125,000
3,200,000
1,500,000
3,200,000
1,500,000
Tng cng
Lp bng
NGUYN BNG PHI
235,000
5,000,000
500,000
34,060,000
S hiu:
331
Thng 1 nm 2008
Ghi n cc ti khon
1561
1331
[7]
[8]
Ti khon khc
SHTK
S tin
[9]
[10]
1,125,000
235,000
5,000,000
32,200,000
K ton trng
BI QUANG THNH
500,000
1,860,000
Gim c
TRNH TH VIN
Lu : trn thc t hn ch bt s cng ngy cng phnh to ca file Excel k ton ta c th thc hin lp s Nht k thu tin,
Nht k bn hng trong cng 1 sheet v s Nht k chi tin, s Nht k mua hng trong cng 1 sheet bi v k thut lp s ging nhau.
Phn ghp chung 2 s ny trn 1 sheet ngi hc t lp xem nh l phn bi tp.
Nguyn Bng Phi
65
Tin Hc K Ton
3.5. Lp s Nht k chung

Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l NKC
- Thc hin thit k v trnh by mu s Nht k chung theo quy nh ca B Ti
Chnh.
Bc 2:
Cc dng d liu khng thuc v nghip v chi tin mt, thu tin mt, mua hng,
bn hng s c truy xut t S THNV vo s Nht k chung, thc hin c iu
ny ta s tin hnh lp 1 ct ph trong STHNV nh du cc dng. Ct ph c lp
ti ct N bt u t dng 5 ca sheet STHNV: nh du Yes nhng dng khng phi
thu tin, chi tin, bn hng, mua hng.
Ti sheet STHNV, lp ct ph tn DK vi cng thc nh sau ( N5):
=IF(OR(LEFT(D5;3)=111;LEFT(E5;3)=111;LEFT(D5;3)=131;
LEFT(E5;3)= 331);No; Yes)
Sao chp cng thc t dng 5 n dng 1000 ca sheet STHNV.
Ti sheet NKC, lp cng thc cho cc ct ti d liu u tin.
Lu :
- Nguyn tc lp s Nht k chung l 1 dng d liu trong STHNV c ghi
nhn thnh 2 dng trong s Nht k chung, thc hin iu ny tc gi s dng hm
OFFSET() truy xut d liu, v tr trong hm OFFSET() s c chn chnh l
Nguyn Bng Phi
66
Tin Hc K Ton
NGY trong dng tiu ca STHNV v s lun cch dng d liu u tin ca
STHNV 2 dng. (a ch ca NGY l STHNV!A3, trnh rm r trong cng thc ta
t NGY tng ng a ch STHNV!$A$3 c tn l VT).
- cng thc truy xut d liu m tc gi trnh by sau y kh thi th dng d

liu u tin trong s Nht k chung lun bt u t 1 dng chn ca sheet.
Lp cng thc cho cc ct trong s Nht k chung nh sau:
A8-Ngy chng t
=IF(MOD(ROW();2)=0;OFFSET(VT;INT(ROW()/2)n;0);"")
ngha cng thc:
- Cng thc MOD(ROW();2)=0 l kim tra xem dng hin ti l dng chn
hay dng l, nu l dng chn th truy xut d liu (Ngy, S CT, Din gii,)
cn nu l dng l s trng.
- Do cu trc ca s Nht k chung l 1 nghip v kinh t pht sinh s c ghi
chp thnh 2 dng, dng th nht ghi TK n v s tin pht sinh bn n, dng th
hai ghi TK c v s tin pht sinh bn c. Trong khi , theo cu trc ca S
THNV k ton th 1 dng d liu s th hin 1 nh khon kp 1 TK n - 1 TK c.
Vn t ra l phi x l sao cho 1 dng d liu trong sheet STHNV s c th
hin thnh 2 dng d liu trong sheet NKC.
- Hm OFFSET(v tr;x_dng;y_ct) cho php ly d liu trong cch v tr
x_dng v y_ct. Trong sheet STHNV, ta ly v tr l STHNV!$A$3
NGY ( t tn l VT) v nh vy VT lun cch dng d liu u tin ca
STHNV l 2 dng(1). Dng d liu u tin ca s NKC s l dng chn (theo mu
trnh by l dng th 8), khi ta dng hm ROW()/2 ngha l s ly th t dng
hin ti chia cho 2 ta s c 4 v khi sao chp cng thc xung dng tip theo
(dng th 9), hm INT(ROW()/2) s vn cho kt qu l 4(2).
Nguyn Bng Phi
67
Tin Hc K Ton
T (1), (2) thay vo cng thc INT(ROW()/2)n xc nh n sao cho kt

qu ca ton cng thc INT(ROW()/2)n lun l 2 (ngha l cch VT 2 dng), ta
suy ra c n=-2. Nu dng d liu u tin ca NKC l dng th 6 th n=-1, nu
dng d liu u tin ca NKC l dng th 10 th n=-3,Vy l gii quyt
c vn 1 dng d liu trong sheet STHNV th hin thnh 2 dng d liu
trong sheet NKC, cn li l xc nh xem d liu cn ly cch v tr VT my ct
(Ngy chng t cch VT l 0 ct, S chng t cch VT 1 ct,). Khi cng
thc truy xut Ngy chng t s l:
=IF(MOD(ROW();2)=0;OFFSET(VT;INT(ROW()/2)-2;0);"")
B8-S chng t
C8-Din gii
D8-Ti khon
=OFFSET(VT;INT(ROW()/2)-2;IF(MOD(ROW();2)=0;3;4))
Nu l dng chn th truy xut ti khon n (cch VT 3 ct), nu l dng l th
truy xut ti khon c (cch VT 4 ct).
E8-S tin bn n
=IF(MOD(ROW();2)=0;OFFSET(VT;INT(ROW()/2)-2;7);0)
F8-S tin bn c
=IF(MOD(ROW();2)=0;0;OFFSET(VT;INT(ROW()/2)-2;7))
G8-Ct dk (Ct iu kin) dng lc b cc dng khng thuc s Nht k
chung v ng thi lc b cc dng trng trong s
=AND(OFFSET(VT;INT(ROW()/2)-2;13)= "Yes";D8<>0)
Sao chp cng thc t dng d liu u tin n dng th 1001 ca sheet.
Ti dng th 1002, lp cng thc tnh Tng cng ca s
E1002-Tng s tin pht sinh bn n
=SUBTOTAL(9,E8:E1001)
F1002- Tng s tin pht sinh bn c
=SUBTOTAL(9,F8:F1001)
Bc 3:
Nguyn Bng Phi
68
Tin Hc K Ton
9 nh dng d liu cho cc :

S chng t, Ti khon: Chn FormatCells
Chn tab AlignmentHorizontal:Left, Vertical:Top, ;Wrap text
S tin n, S tin c: Chn FormatCells
Chn tab AlignmentHorizontal:General, Vertical: Bottom
9 Sao chp cng thc
- Chn khi ton b dng d liu u tin ca s (t A8:G8)
- Sao chp cng thc n dng th 9 ca sheet (dng d liu th nh)
- Chn khi t A8:G9 v sao chp cng thc n dng th 1001 hoc hn ca
sheet (ty thuc vo s dng tng ng bn STHNV v s dng bn NKC s tng
gp i)
Bc 4: Lc d liu in
- Ti ct iu kin g ch TRUE tng ng ti cc dng cui ca s khi tin
hnh lc d liu cc dng ny khng b che mt.
- Chn khi dng nh s th t ct ca s Nht k chung (c ct dk)
- Chn DataFilterAutoFilter
- Ti ct dk chn gi tr lc l TRUE
Bc 5: Thc hin lu tr s Nht k chung
Thc hin kim tra s liu v in s ra giy: chn ch Print Preview xem
tng qut ton s trc khi in; chnh trang, chnh l v in s. Khi ta s c Nht k
chung nh sau:
Nguyn Bng Phi
69
Tin Hc K Ton
CTY TNHH TY
Chng t
Ngy
S
[1]
[2]
15/01/08 01/BC
[3]
Cty Mai Anh tr n l hng 189
15/01/08
01/XVL
Xut g cao su sx GTV
15/01/08
01/XVL
Xut keo ghp sx GTV
16/01/08
01/BN
Tr Cty CP Mai Lan H1170
17/01/08
02/XVL
17/01/08
02/XVL
17/01/08
03/XVL
Xut AC chui sx GTV
17/01/08
03/XVL
Xut du thng sx GTV
18/01/08
01/XCC
Xut my tnh Casio
18/01/08
01/XCC
Xut k t
19/01/08
02/XCC
Xut li ca cho PXSX
19/01/08
02/XCC
19/01/08
02/XCC
23/01/08
01/NTP
Tm nhp kho GTV
23/01/08
02/NTP
Tm nhp kho BT
24/01/08
03/NTP
Tm nhp kho GKT
25/01/08
01/BTP
25/01/08
02/BTP
25/01/08
02/BTP
28/01/08
01/TU
31/01/08
KH1
Trch KH cho PXSX
31/01/08
KH2
Trch KH cho BPQL
31/01/08
01/PB
31/01/08
01/PB
Nguyn Bng Phi
Din gii
NHT K CHUNG
S hiu ti
khon
[4]
1121.02
131.02
6211.01
1521.0101
6211.01
1521.0302
331.01
1121.01
6211.03
1521.0201
6211.03
1521.0303
6211.01
1521.0401
6211.01
1521.0403
1421.01
1531.01
1421.02
1531.02
6273
1531.03
6273
1531.04
6273
1531.05
155.0101
154.01
155.0201
154.03
155.0102
154.02
632.0101
155.0101
632.0102
155.0102
632.0202
155.0202
6428
141.0102
6274
2141
6424
2141
6423
1421.01
6413
Thng 1 nm 2008
S tin
N
[5]
30,000,000
C
[6]
30,000,000
13,200,000
13,200,000
480,000
480,000
40,000,000
40,000,000
3,600,000
3,600,000
46,000
46,000
469,980
469,980
282,220
282,220
2,500,000
2,500,000
1,000,000
1,000,000
100,000
100,000
100,000
100,000
300,000
300,000
101,250,000
101,250,000
60,000,000
60,000,000
60,000,000
60,000,000
25,000,000
25,000,000
20,000,000
20,000,000
25,000,000
25,000,000
1,800,000
1,800,000
1,666,666
1,666,666
458,333
458,333
500,000
500,000
250,000
70
Tin Hc K Ton
31/01/08
TH1
Tnh lng vo chi ph
31/01/08
TH1
Tnh lng vo chi ph
31/01/08
TH1
Tnh lng vo chi ph
31/01/08
TH1
Tnh lng vo chi ph
31/01/08
TH1
Tnh lng vo chi ph
31/01/08
TH1
Tnh lng vo chi ph
31/01/08
TH1
Tnh lng vo chi ph
31/01/08
TH1
Tnh lng vo chi ph
TH2
Tnh cc khon trch theo lng

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
31/01/08
TH2

vo chi ph
31/01/08
TH2
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
Nguyn Bng Phi
1421.02
622.01
3341.01
622.02
3341.02
622.03
3341.03
622.04
3341.04
622.05
3341.05
6271
3342.01
6411
3343.01
6421
3344.01
250,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
35,000,000
35,000,000
5,000,000
5,000,000
7,000,000
7,000,000
622.01
3382
800,000
622.01
3383
6,000,000
622.01
3384
800,000
622.02
3382
800,000
622.02
3383
6,000,000
622.02
3384
800,000
622.03
3382
800,000
622.03
3383
6,000,000
622.03
3384
800,000
622.04
3382
800,000
622.04
3383
6,000,000
622.04
3384
800,000
622.05
3382
622.05
800,000
800,000
6,000,000
800,000
800,000
6,000,000
800,000
800,000
6,000,000
800,000
800,000
6,000,000
800,000
800,000
6,000,000
71
Tin Hc K Ton
vo chi ph
3383
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
TH2

vo chi ph
31/01/08
TH2

vo chi ph
31/01/08
TH3
31/01/08
TH3
31/01/08
TH4
31/01/08
TH4
31/01/08
TH4
31/01/08
TH4
31/01/08
TH4
31/01/08
TH5
31/01/08
TH5
31/01/08
TH5
31/01/08
TH5
31/01/08
TH5
31/01/08
TH5
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
Nguyn Bng Phi
6,000,000
622.05
3384
800,000
6271
3382
700,000
6271
3383
5,250,000
6271
3384
700,000
6411
3382
100,000
6411
3383
750,000
6411
3384
100,000
6421
3382
140,000
6421
3383
1,050,000
6421
3384
154.01
6211.01
154.03
6211.03
154.01
622.01
154.02
622.02
154.03
622.03
154.04
622.04
154.05
622.05
154.01
6271
154.03
6271
154.01
6273
154.03
6273
154.01
6274
154.03
800,000
700,000
5,250,000
700,000
100,000
750,000
100,000
140,000
1,050,000
140,000
140,000
14,432,200
14,432,200
3,646,000
3,646,000
47,600,000
47,600,000
47,600,000
47,600,000
47,600,000
47,600,000
47,600,000
47,600,000
47,600,000
47,600,000
33,250,054
33,250,054
8,399,946
8,399,946
399,160
399,160
100,840
100,840
1,330,534
1,330,534
336,132
72
Tin Hc K Ton
31/01/08
TH6
31/01/08
TH6
31/01/08
TH6
TH7
B sung gi thnh tiu th

TK632
TH7
B sung gi thnh tiu th

TK632
TH8
Kt chuyn CFGVHB vo
TK911
TH8
Kt chuyn CFGVHB vo
TK911
31/01/08
TH8
Kt chuyn CFGVHB vo
TK911
31/01/08
TH9
31/01/08
TH9
31/01/08
TH9
31/01/08
TH10
31/01/08
TH10
31/01/08
TH10
31/01/08
TH10
31/01/08
TH10
31/01/08
TH10
31/01/08
TH11
31/01/08
TH11
31/01/08
TH11
31/01/08
TH11
31/01/08
TH11
31/01/08
TH11
31/01/08
TH11
31/01/08
TH11
31/01/08
31/01/08
31/01/08
31/01/08
Nguyn Bng Phi
6274
155.0101
154.01
155.0102
154.02
155.0201
154.03
336,132
810,000
810,000
1,800,000
1,800,000
1,500,000
1,500,000
632.0101
155.0101
123,700
632.0102
155.0102
346,200
9111.0101
632.0101
25,123,700
9111.0102
632.0102
20,346,200
9111.0202
632.0202
5112.0101
9111.0101
5112.0102
9111.0102
5112.0202
9111.0202
9111.0101
6411
9111.0102
6411
9111.0202
6411
9111.0101
6413
9111.0102
6413
9111.0202
6413
9111.0101
6421
9111.0102
6421
9111.0202
6421
9111.0101
6423
9111.0102
6423
9111.0202
6423
9111.0101
6424
9111.0102
25,000,000
123,700
346,200
25,123,700
20,346,200
25,000,000
30,000,000
30,000,000
28,000,000
28,000,000
30,000,000
30,000,000
2,121,275
2,121,275
1,717,895
1,717,895
2,110,830
2,110,830
89,130
89,130
72,180
72,180
88,690
88,690
2,969,785
2,969,785
2,405,053
2,405,053
2,955,162
2,955,162
178,258
178,258
144,361
144,361
177,381
177,381
163,403
163,403
132,331
73
Tin Hc K Ton
31/01/08
TH11
31/01/08
TH11
31/01/08
TH11
31/01/08
TH11
31/01/08
TH12
Chuyn li l
31/01/08
TH12
Chuyn li l
31/01/08
TH12
Chuyn li l
Tng cng
Lp bng
NGUYNBNGPHI
K ton trng
BI QUANG THNH
6424
9111.0202
6424
9111.0101
6428
9111.0102
6428
9111.0202
6428
4212
9111.0101
9111.0102
4212
4212
9111.0202
132,331
162,599
162,599
998,247
998,247
808,421
808,421
993,332
993,332
1,643,798
1,643,798
2,373,559
2,373,559
1,487,994
1,487,994
1,168,671,549 1,168,671,549
TP.HCM, Ngy 31 thng 1 nm 2008
Gim c
TRNH TH VIN
II. HNH THC NHT K S CI

Trong hnh thc k ton Nht k s ci hn ch bt cc dng trong Nht k
S ci ta c th lp cc Bng tng hp chng t (thu tin mt, chi tin mt, mua hng,
bn hng, cc nghip v khc) ri ghi vo Nht k - S ci. Nu trong trng hp doanh
nghip c s lng cc nghip v kinh t pht sinh trong k t th ta c th ghi thng cc
nghip v vo Nht k-S ci
1. Cu trc Bng tng hp chng t v Nht k s ci
Bng tng hp chng t
Nht k s ci
Nguyn Bng Phi
74
Tin Hc K Ton
2. S lp s
H thng ti khon cp 1
Bng tng hp chng t
S tp hp nghip v k ton
3. K thut lp s
Nht k - S ci
3.1. Bng tng hp chng t

Bng tng hp chng t l cc s nht k dng ghi chp ni dung nghip v
kinh t pht sinh theo tng loi chng t, nh vy v cu trc cc Bng tng hp chng
t tng i ging cc s nht k chuyn dng ca hnh thc k ton Nht k chung
nn k thut lp cc Bng tng hp chng t c thc hin tng t.
Hnh thc Nht k S ci
Hnh thc Nht k chung
Bng tng hp chng t bn hng
s c Nht k thu tin

lp
Nht k chi tin
tng t
Nht k bn hng
nh
Bng tng hp chng t mua hng
Nht k mua hng
Bng tng hp chng t thu tin mt

Bng tng hp chng t chi tin mt
Kt qu Bng tng hp chng t thu tin mt:
3.2. Nht k S ci
Nguyn Bng Phi
75
Tin Hc K Ton
Bc 1:
- Do trong Bng danh mc ti khon ta khai bo v theo di cc ti khon chi tit
nn c c s d u ca cc ti khon tng hp ta cn thc hin thao tc trung gian
l tng hp s d u ca cc ti khon cp 1 t s d u ca cc ti khon chi tit
- Ti sheet HTTK1, lp cng thc cho ct s d u (SDD TKC1)
D5-SDD TKC1
=SUMIF(SHTK3;A5&*;SDD)
Trong :
SHTK3: l vng s hiu ti khon chi tit trong sheet DMTK
SDD: l vng s d u ca cc ti khon chi tit trong sheet DMTK
A5 l cha SHTK cp 1 u tin ca sheet HTTK1
- truy xut nhanh s d u ca cc ti khon trong s Nht k S ci ta thc
hin lp thm 2 ct ph trong sheet HTTK1, l ct d u k bn n ca TK cp 1
(DKNO TKC1) v ct d u k bn c ca TK cp 1 (DKCO TKC1)
Ct DKNO TKC1: Nu Loi TK l N (n) v s d u l s dng hoc Loi
TK l C (c) v s d u l s m th ti khon c s d u k bn n
=IF(OR(AND(B5="N";D5>0);AND(B5="C";D5<0));ABS(D5);0)
Hm ABS() dng y chuyn s m thnh s dng.
Ct DKCO TKC1: Nu Loi TK l C (c) v s d u l s dng hoc Loi
TK l N (n) v s d u l s m th ti khon c s d u k bn c
Nguyn Bng Phi
76
Tin Hc K Ton
=IF(OR(AND(B5="C";D5>0);AND(B5="N";D5<0));ABS(D5);0)
Bc 2: To s Nht k S ci
- Chn 1 sheet trng trong file Excel k ton
- t tn sheet l NKSC, thc hin thit k v trnh by mu s Nht k S ci
theo quy nh ca B Ti Chnh
- Lp cng thc cho cc d liu nh sau:
+ Ly s d u ca tng ti khon
G6-S d u bn n ca TK111
=VLOOKUP(H$4;HTTK1;5;0)
H6- S d u bn c ca TK111
=VLOOKUP(H$4;HTTK1;6;0)
H$4 l cha SHTK 111 c nhp dng chui
Trong vng HTTK1 ct 5 l ct DKNO TKC1, ct 6 l ct DKCO TKC1
+ Sao chp cng thc in s d u k cho cc ti khon:
Chn khi t G6:H6
Do trong mu s Nht k S ci sau 2 ct Ti khon i ng l phn ghi nhn s
pht sinh ca cc ti khon, s bt u t ti khon 111 v kt thc l ti khon 911 theo
chiu t tri sang phi nn sau khi chn khi 2 s d u k ca TK111 ta ko theo
chiu ngang n ht TK911.
+ Truy xut d liu pht sinh trong k:
truy xut d liu t STHNV sang NKSC ta dng hm OFFSET() vi v tr
chnh l VT ( NGY trong STHNV)
A8-S chng t
=OFFSET(VT;ROW()-6;1)
B8-Ngy chng t
C8-Din gii
D8-S tin pht sinh
E8-Ti khon n
Nguyn Bng Phi
77
Tin Hc K Ton
=LEFT(OFFSET(VT;ROW()-6;3);3)
F8-Ti khon c
=LEFT(OFFSET(VT;ROW()-6;4);3)
+ in thng tin s pht sinh cho cc ti khon (s ci) tng ng vi tng dng
pht sinh ca nht k:
G8-S tin ghi n TK111
=IF(LEFT($E8;3)=H$4;$D8;0)
H9-S tin ghi c TK111
=IF(LEFT($F8;3)=H$4;$D8;0)
+ Sao chp cng thc in s tin ghi n, s tin ghi c ca tng ti khon:
chn khi 2 t G8:H8 sau sao chp cng thc theo chiu ngang t TK111 n
TK911
+ Sao chp cng thc in d liu cho ton s: chn khi t A8 n cui cng
ca s (S tin ghi c TK911) v sao chp cng thc theo chiu dc n dng th 1000
ca sheet.
+ Lp cng thc tnh Tng s tin pht sinh trong k ca tng ti khon
G1001-Tng s tin pht sinh bn n TK111
H1001-Tng s tin pht sinh bn TK111
+ Lp cng thc tnh s d cui k ca tng ti khon
G1002-S d cui k bn n TK111
Nu kt qu cng thc =DDNO+PSNO-DDCO-PSCO>0 th ta s c s d cui
k bn n, ngc li nu kt qu l s m ng ngha vi s d cui k bn c, khi
s d cui k nn n l s 0.
=MAX(0;G$5+G1001-H$5-H1001)
H1002-S d cui k bn c TK111
Nu kt qu cng thc =DDCO+PSCO-DDNO-PSNO>0 th ta s c s d cui
k bn c, ngc li nu kt qu l s m ng ngha vi s d cui k bn n, khi
s d cui k bn c l s 0.
=MAX(0;H$5+H1001-G$5-G1001)
Nguyn Bng Phi
78
Tin Hc K Ton
+ Sao chp cng thc: chn khi t G1001:H1002, sao chp theo chiu ngang t
TK111 n TK911
Bc 3: Thc hin nh dng d liu, xem, kim tra d liu ca s v in
Bc 4: Thc hin lu tr bng tnh Excel k ton
(Xem Nht k S ci phn ph lc B.)
III. HNH THC CHNG T GHI S
Trong hnh thc k ton Chng t ghi s ta lp cc Chng t ghi s dng tp
hp cc nghip v kinh t pht sinh theo ni dung kinh t hay theo i tng k ton.
Nh vy, so vi hnh thc Nht k chung ta lp cc nht k chuyn dng th hnh thc
Chng t ghi s s lp cc chng t ghi s s tng ng.
Nh vy, trong phn ny ta s tin hnh lp cc Chng t ghi s nh sau: Chng
t ghi s thu tin mt, Chng t ghi s chi tin mt, Chng t ghi s mua hng, Chng t
ghi s bn hng, Chng t ghi s cc nghip v khc.
1. Cu trc cc Chng t ghi s
2. S lp s
Nht k chng t ghi s
3. K thut lp cc chng t ghi s

3.1. Cc loi Chng t ghi s Thu tin mt, Chi tin mt, Bn hng, Mua hng
Chng t ghi s Thu tin mt s
Nguyn Bng Phi
79
Tin Hc K Ton
Chng t ghi s Chi tin mt s
Chng t ghi s Bn hng s
Chng t ghi s Mua hng s

Nguyn Bng Phi
80
Tin Hc K Ton
Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet CTGS
- Thc hin thit k v trnh by mu s Nht k chng t ghi s theo quy nh
ca B Ti Chnh
- Chn phn trng ca sheet CTGS, lp bng ph nh sau:
- Lp cng thc cho cc :

F2-Ni dung ca Chng t ghi s, chn menu Data Validationchn
tab Setting: Alow: List; Source:qut chn vng t =$K$6:$K$9, chn OK. Khi
ti F2 ta s c kt qu sau:
L3 ( ti khon trung gian), g cng thc in SHTK tng ng vi ni

dung Chng t ghi s c chn
=VLOOKUP(F2;$K$6:$L$9;2;0)
t tn cho L3 l TK
Nguyn Bng Phi
81
Tin Hc K Ton
A8-S chng t
=IF(OR(LEFT($F$2;3)="Thu";LEFT($F$2;3)="Bn");
IF(LEFT(STHNV!$D5;3)=TK;STHNV!B5;"");
IF(LEFT(STHNV!$E5;3)=TK;STHNV!B5;""))
ngha cng thc:
- Nu ti F2 ta chn Thu tin mt tng ng vi lp Nht k chng t ghi s thu
tin mt th cc dng d liu trong STHNV c ti khon ghi n l 111 s c truy xut
in vo s.
- Hoc ti F2 ta chn Bn hng tng ng vi lp Nht k chng t ghi s bn
hng th cc dng d liu trong STHNV c ti khon ghi n l 131 s c truy xut in
vo s;
- Ngc li nu ti F2 ta chn Chi tin mt tng ng vi lp Nht k chng t
ghi s chi tin mt th cc dng d liu trong STHNV c ti khon ghi c l 111 s c
truy xut in vo s
- Hoc ti F2 ta chn Mua hng tng ng vi lp Nht k chng t ghi s mua
hng th cc dng d liu trong STHNV c ti khon ghi c l 331 s c truy xut in
vo s
B8-Ngy chng t
IF(LEFT(STHNV!$D5;3)=TK;STHNV!A5;"");
IF(LEFT(STHNV!$E5;3)=TK;STHNV!A5;""))
C8-Din gii
IF(LEFT(STHNV!$D5;3)=TK;STHNV!C5;"");
IF(LEFT(STHNV!$E5;3)=TK;STHNV!C5;""))
D8-Ti khon n
IF(LEFT(STHNV!$D5;3)=TK;LEFT(STHNV!D5;3);"");
IF(LEFT(STHNV!$E5;3)=TK;LEFT(STHNV!D5;3);""))
E8-Ti khon c
Nguyn Bng Phi
82
Tin Hc K Ton
IF(LEFT(STHNV!$D5;3)=TK;LEFT(STHNV!E5;3);"");
IF(LEFT(STHNV!$E5;3)=TK;LEFT(STHNV!E5;3);""))
F8-S tin
IF(LEFT(STHNV!$D5;3)=TK;STHNV!H5;0);
IF(LEFT(STHNV!$E5;3)=TK;STHNV!H5;0))
H8-dk
=A8<>""
Chn khi t A8:H8 v sao chp cng thc n dng th 1000 ca sheet. Ti
D1001, g cng thc tnh tng =SUBTOTAL(9;D8:D1000)
Bc 2: nh dng d liu, thc hin lc d liu xem trc v in
Bc 3: Lu tr file Excel k ton, khi ta s c cc Chng t ghi s nh sau:
Chng t ghi s Thu tin mt:
CHNG T GHI S
CTY TNHH TY
Chng t
S
Ngy
[1]
[2]
01/PT
02/PT
01/TU
02/01/08
02/01/08
28/01/08
Din gii
[3]
Thu n l hng 212

Thu n l hng 200
Thanh ton tm ng H S
Nht
Ti khon
N
C
[4]
[5]
S tin
Ghi ch
[6]
[7]
111
111
131
131
20,000,000
5,000,000
111
141
200,000
25,200,000
Tng cng
K ton trng

Gim c
BI QUANG THNH
TRNH TH VIN
Lp bng
NGUYN BNG PHI
Thu tin mt
Thng 1 nm 2008
Chng t ghi s Chi tin mt:

CTY TNHH TY
Chng t
S
Ngy
Nguyn Bng Phi
Din gii
CHNG T GHI S
Chi tin mt
Thng 1 nm 2008
Ti khon
N
C
S tin
S
Ghi ch
83
Tin Hc K Ton
[1]
[2]
[3]
[4]
[5]
[6]
01/PC
02/PC
02/PC
03/PC
03/PC
03/PC
03/PC
03/PC
03/PC
03/PC
03/PC
04/PC
04/PC
04/01/08
05/01/08
05/01/08
15/01/08
15/01/08
15/01/08
15/01/08
15/01/08
15/01/08
15/01/08
15/01/08
28/01/08
28/01/08

Mua VPP cho BPVP
Thu GTGT mua VPP
Chi lng cho CNSX BT
Chi lng cho CNSX BO
Chi lng cho NV QLPX
Chi lng cho NVBH
Chi lng cho CB QLDN
Mua my x g
Thu GTGT mua my x g
Tng cng
141
642
133
334
334
334
334
334
334
334
334
211
133
111
111
111
111
111
111
111
111
111
111
111
111
111
2,000,000
1,000,000
100,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
35,000,000
5,000,000
7,000,000
140,000,000
14,000,000
404,100,000
K ton trng

Gim c
BI QUANG THNH
TRNH TH VIN
Lp bng
NGUYN BNG PHI
[7]
Chng t ghi s Bn hng:
CHNG T GHI S
CTY TNHH TY
S
[1]
Chng t
Ngy
[2]
01/BTP
01/BTP
02/BTP
02/BTP
02/BTP
02/BTP
Bn hng
Thng 1 nm 2008
Din gii
[3]
25/01/08 Bn GTV cho Cty Nam Vit

25/01/08 Thu GTGT Bn GTV cho
Cty Nam Vit
25/01/08 Bn GKT cho Cty XNK Vt
T
25/01/08 Thu GTGT Bn GKT cho
Cty XNK Vt T
25/01/08 Bn BO cho Cty XNK Vt
T
25/01/08 Thu GTGT Bn BO cho
Cty XNK Vt T
Ti khon
N
C
[4]
[5]
Lp bng
NGUYN BNG PHI
Nguyn Bng Phi
S tin
Ghi ch
[6]
[7]
131
511
30,000,000
131
333
1,500,000
131
511
28,000,000
131
333
1,400,000
131
511
30,000,000
131
333
1,500,000
92,400,000
Tng cng
K ton trng
BI QUANG THNH

Gim c
TRNH TH VIN
84
Tin Hc K Ton
Chng t ghi s Mua hng:
CHNG T GHI S
CTY TNHH TY
Chng t
S
Ngy
[1]
[2]
01/NVL
01/NVL
02/NVL
02/NVL
02/NVL
03/NVL
03/NVL
Mua hng
Thng 1 nm 2008
Din gii
[3]
04/01/08 Mua g trm bng vng

04/01/08 Thu GTGT mua g trm
bng vng
10/01/08 Mua AC chui
10/01/08 Mua Du thng
10/01/08 Thu GTGT mua AC
chui, Du thng
11/01/08 Nhp kho keo AB
11/01/08 Thu GTGT Nhp kho keo
AB
Tng cng
Lp bng
NGUYN BNG PHI
Ti khon
N
C
[4]
[5]
S tin
Ghi ch
[6]
[7]
152
331
22,500,000
133
152
152
331
331
331
1,125,000
3,200,000
1,500,000
133
152
331
331
235,000
5,000,000
133
331
500,000
34,060,000
K ton trng
BI QUANG THNH

Gim c
TRNH TH VIN
3.2. Chng t ghi s Cc nghip v khc

Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn l CTGSk
- Thc hin thit k v trnh by mu s Chng t ghi s theo quy nh ca B Ti
Chnh
Bc 2: - Lp cng thc cho cc :

A8-S chng t
Nguyn Bng Phi
85
Tin Hc K Ton
=IF(STHNV!$N5=Yes;STHNV!B5;"")
Trong STHNV!$N5 l iu kin dng nh du nhng dng d liu khng phi
l thu tin mt, chi tin mt, mua hng, bn hng (Xem phn C2-I.3.5 Lp nht k chung)
B8-Ngy chng t
=IF(STHNV!$N5=Yes;STHNV!A5;"")
C8-Din gii
=IF(STHNV!$N5=Yes;STHNV!C5;"")
D8-Ti khon n
=IF(STHNV!$N5=Yes;LEFT(STHNV!D5;3);"")
E8-Ti khon c
=IF(STHNV!$N5=Yes;LEFT(STHNV!E5;3);"")
F8-S tin
=IF(STHNV!$N5=Yes;STHNV!H5;0)
H8-dk
AND(A8<>"";F8<>0)
Chn khi t A8:H8 v sao chp cng thc n dng th 1000 ca sheet. Ti
D1001, g cng thc tnh tng =SUBTOTAL(9;D8:D1000)
Bc 3: nh dng d liu, thc hin lc d liu xem trc v in
Bc 4: Lu tr file Excel k ton, khi ta s c Chng t ghi s cc nghip v khc
nh sau:
CTY TNHH TY
Chng t
S
Ngy
[1]
[2]
Din gii
[3]
15/01/08 Cty Mai Anh tr n l hng

189
01/XVL 15/01/08 Xut g cao su sx GTV
01/XVL 15/01/08 Xut keo ghp sx GTV
01/BN
16/01/08 Tr Cty CP Mai Lan H1170
02/XVL 17/01/08 Xut vn MDF 9x6x8 sx BTrn
02/XVL 17/01/08 Xut vn keo 502 sx BTrn
03/XVL 17/01/08 Xut AC chui sx GTV
03/XVL 17/01/08 Xut du thng sx GTV
01/XCC 18/01/08 Xut my tnh Casio
CHNG T GHI S
Cc nghip v khc
Thng 1 nm 2008
Ti khon
S tin
N
C
[4]
[5]
[6]
S
Ghi ch
[7]
01/BC
Nguyn Bng Phi
112
621
621
331
621
621
621
621
142
131
152
152
112
152
152
152
152
153
30,000,000
13,200,000
480,000
40,000,000
3,600,000
46,000
469,980
282,220
2,500,000
86
Tin Hc K Ton
01/XCC
02/XCC
02/XCC
02/XCC
01/NTP
02/NTP
03/NTP
01/BTP
02/BTP
02/BTP
01/TU
18/01/08
19/01/08
19/01/08
19/01/08
23/01/08
23/01/08
24/01/08
25/01/08
25/01/08
25/01/08
28/01/08
KH1
KH2
01/PB
01/PB
TH1
TH1
TH1
TH1
TH1
TH1
TH1
TH1
TH2
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
TH2
31/01/08
TH2
31/01/08
TH2
31/01/08
TH2
31/01/08
TH2
31/01/08
TH2
31/01/08
TH2
31/01/08
TH2
31/01/08
TH2
31/01/08
TH2
31/01/08
TH2
31/01/08
Nguyn Bng Phi
Xut k t
Xut li ca cho PXSX
Tm nhp kho GTV
Tm nhp kho BT
Tm nhp kho GKT
Thanh ton tm ng H S
Nht
Trch KH cho PXSX
Trch KH cho BPQL
Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh cc khon trch theo
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
142
627
627
627
155
155
155
632
632
632
153
153
153
153
154
154
154
155
155
155
1,000,000
100,000
100,000
300,000
101,250,000
60,000,000
60,000,000
25,000,000
20,000,000
25,000,000
642
627
642
642
641
622
622
622
622
622
627
641
642
141
214
214
142
142
334
334
334
334
334
334
334
334
1,800,000
1,666,666
458,333
500,000
250,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
35,000,000
5,000,000
7,000,000
622
338
800,000
622
338
6,000,000
622
338
800,000
622
338
800,000
622
338
6,000,000
622
338
800,000
622
338
800,000
622
338
6,000,000
622
338
800,000
622
338
800,000
622
338
6,000,000
622
338
800,000
87
Tin Hc K Ton
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH2
TH3
TH3
TH4
TH4
TH4
TH4
TH4
TH5
TH5
TH5
TH5
TH5
TH5
TH6
TH6
TH6
TH7
TH7
TH8
TH8
31/01/08 Tnh cc khon trch theo

lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
31/01/08 Kt chuyn CFNVL vo
TK154
31/01/08 Kt chuyn CFNVL vo
TK154
31/01/08 Kt chuyn CFNC vo TK154
31/01/08 Kt chuyn CFC vo TK154
31/01/08 B sung gi thnh TK155 GTV
31/01/08 B sung gi thnh TK155 GKT
31/01/08 B sung gi thnh TK155 BT
31/01/08 B sung gi thnh tiu th
TK632
31/01/08 B sung gi thnh tiu th
TK632
31/01/08 Kt chuyn CFGVHB vo
TK911
TK911
Nguyn Bng Phi
622
338
800,000
622
338
6,000,000
622
338
800,000
627
338
700,000
627
338
5,250,000
627
338
700,000
641
338
100,000
641
338
750,000
641
338
100,000
642
338
140,000
642
338
1,050,000
642
338
140,000
154
621
14,432,200
154
154
154
154
154
154
154
154
154
154
154
154
155
155
155
621
622
622
622
622
622
627
627
627
627
627
627
154
154
154
3,646,000
47,600,000
47,600,000
47,600,000
47,600,000
47,600,000
33,250,054
8,399,946
399,160
100,840
1,330,534
336,132
810,000
1,800,000
1,500,000
632
155
123,700
632
155
346,200
911
632
25,123,700
911
632
20,346,200
88
Tin Hc K Ton
TH8
TH9
TH9
TH9
TH10
TH10
TH10
TH10
TH10
TH10
TH11
TH11
TH11
TH11
TH11
TH11
TH11
TH11
TH11
TH11
TH11
TH11
TH12
TH12
TH12

TK911
31/01/08 Kt chuyn Dthu vo TK911
31/01/08 Kt chuyn CFBH vo TK911
31/01/08 Kt chuyn CFQLDN vo
TK911
TK911
TK911
TK911
TK911
TK911
TK911
TK911
TK911
TK911
TK911
TK911
31/01/08 Chuyn li l
31/01/08 Chuyn li l
31/01/08 Chuyn li l
Tng cng
Lp bng
NGUYN BNG PHI
Nguyn Bng Phi
K ton trng
BI QUANG THNH
911
511
511
511
911
911
911
911
911
911
632
911
911
911
641
641
641
641
641
641
25,000,000
30,000,000
28,000,000
30,000,000
2,121,275
1,717,895
2,110,830
89,130
72,180
88,690
911
642
2,969,785
911
642
2,405,053
911
642
2,955,162
911
642
178,258
911
642
144,361
911
642
177,381
911
642
163,403
911
642
132,331
911
642
162,599
911
642
998,247
911
642
808,421
911
421
911
421
642
911
421
911
993,332
1,643,798
2,373,559
1,487,994
1,168,671,549
TPHCM, ngy 31 thng 01 nm

2008
Gim c
TRNH TH VIN
89
Tin Hc K Ton
Bi tp Chng 2
1. Thc hin sao chp file Excel k ton cui chng 1 thnh file KeToan0108(NKC).xls
- M file KeToan01-08(NKC).xls, thc hnh lp 5 s nht k chuyn dng theo hnh
thc k ton Nht k chung
- Lp ghp 2 s Nht k thu tin v Nht k bn hng chung 1 sheet
- Lp ghp 2 s Nht k chi tin v Nht k mua hng chung 1 sheet
- Lp ghp 4 s Nht k chuyn dng chung 1 sheet
2. Thc hin sao chp file Excel k ton cui chng 1 thnh file KeToan0108(NKSC).xls
M file KeToan01-08(NKSC).xls, thc hnh lp cc Bng tng hp chng t v Nht k
S ci
3. Thc hin sao chp file Excel k ton cui chng 1 thnh file KeToan0108(CTGS).xls
M file KeToan01-08(CTGS).xls, thc hnh lp cc Chng t ghi s
Nguyn Bng Phi
90
Tin Hc K Ton
Chng 3
LP S CI TI KHON V S CHI TIT
I. LP S CI TI KHON
1. Cu trc s ci.
2. S lp s ci.
H thng ti khon cp 1,2
S ci
3. K thut lp s ci.
Bc 1:
c th in s d u k ca cc ti khon trong s ci ta s dng cng thc
truy xut s d u k bn n hoc s d u k bn c t H thng ti khon cp 1 (nu
ta lp s ci ca cc ti khon cp 1), H thng ti khon cp 2 (nu ta lp s ci ti
khon cp 2).
Thao tc to s d u k ca cc ti khon cp 2 c thc hin tng t nh
thao tc lp s d u k ca cc ti khon cp 1 (Xem phn lp s d u k ca ti
khon cp 1 ti mc C-II lp Nht k - S ci)
Bc 2:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l SCTK
- Thc hin thit k v trnh by mu s ci ti khon tng hp theo quy nh ca
B Ti Chnh.
Nguyn Bng Phi
91
Tin Hc K Ton
Bc 3: Ti sheet SCTK, lp cng thc cho cc nh sau

F1-S hiu ti khon:
to danh sch (list) cc ti khon tng hp trong s ci ti s hiu ti khon

ta thc hin nh sau:
t con tr ti F1
Chn DataValidationchn tab Settings
- Chn gi tr List ti mc Allow
- Ti mc Source g =SHTK1 vi SHTK1 l tn vng s hiu ti khon cp 1
trong sheet HTTK1.
- Trong trng hp ta mun to s ci ti khon tng hp cp 2 th ti mc Source
g =SHTK2 vi SHTK tn vng s hiu ti khon cp 2 trong sheet HTTK2.
E2-Tn ti khon: c tn ti khon tng hp tng ng vi s hiu ti
khon tng hp c chn ta dng F1 d tm trong vng HTTK1 ly tn
ti khon. Thao tc thc hin nh sau
- t con tr ti E2
- G cng thc =VLOOKUP(F1;HTTK1;3;0)
Nguyn Bng Phi
92
Tin Hc K Ton
Lu : trong trng hp ta mun to s ci ti khon tng hp cp 2 th cng thc

ti E2 =VLOOKUP(F1;HTTK2;3;0)
E6-S d u k bn n:
=VLOOKUP(F1;HTTK1;5;0) (p dng i vi ti khon cp 1)
F6-S d u k bn c:
A8-Ngy chng t:
=IF(OR(LEFT(STHNV!$D5;LEN($F$1))=$F$1;
LEFT(STHNV!$E5;LEN($F$1))=$F$1);STHNV!A5;"")
B8-S chng t
LEFT(STHNV!$E5;LEN($F$1))=$F$1);STHNV!B5;"")
C8-Din gii:
LEFT(STHNV!$E5;LEN($F$1))=$F$1);STHNV!C5;"")
D8-Ti khon i ng:
=IF(LEFT(STHNV!$D5;LEN($F$1))=$F$1;LEFT(STHNV!E5;3);
IF(LEFT(STHNV!$E5;LEN($F$1))=$F$1;LEFT(STHNV!D5;3);""))
Trong trng hp lp s ci cho ti khon cp 2 ta c th thay i s th 2 ca
hm LEFT() t 3 thnh 4 k t khi ly ti khon i ng nh sau:
=IF(LEFT(STHNV!$D5;LEN($F$1))=$F$1;LEFT(STHNV!E5;4);
IF(LEFT(STHNV!$E5;LEN($F$1))=$F$1;LEFT(STHNV!D5;4);""))
E8-S tin pht sinh bn n:
=IF(LEFT(STHNV!D5;LEN($F$1))=$F$1,STHNV!$H5;0)
F8-S tin pht sinh bn c:
=IF(LEFT(STHNV!E5;LEN($F$1))=$F$1;STHNV!$H5;0)
G8-Ct dk lc b cc dng trng trong s
=A8<>""
Nguyn Bng Phi
93
Tin Hc K Ton
Chn khi t A8:G8 v sao chp cng thc n dng th 1000

E1001-Tng s pht sinh trong k bn n
F1001-Tng s pht sinh trong k bn c
E1002-S d cui k bn n
=MAX(0;E6+E1001-F6-F1001)
F1002-S d cui k bn c
=MAX(0;F6+F1001-E6-E1001)
4. Kim tra v in n s ci
9 nh dng d liu:
- i vi ct Ngy chng t, nh dng l dd/mm/yyyy, Horizontal:Center,
Vertical:Top
- i vi ct S chng t, Din gii, TK, nh dng l Text,
Horizontal:Center, Vertical:Top, ;Wrap text
- i vi ct S tin n, S tin c nh dng l #,##0;(#,##0);;,
Horizontal:Center, Vertical: Bottom
9 In n:
Thc hin chc nng Data AutoFilter ti ct dk chn iu kin lc l TRUE
lc b cc dng trng. Lun thc hin chn li gi tr TRUE ti ct dk sau mi ln
chn s hiu ti khon mi trong danh sch ti SHTK ( F1).
Thc hin n (hide) i vi ct dk khi tin hnh in n s
Chnh trang, chnh l, chn chc nng Print Preview xem tng qut s trc khi
in. Thc hin in s ra giy. Mt s s ci ti khon:
S ci TK141:
CTY TNHH TY
CHNG T
NGY
S
DIN GII
S CI TI KHON 141
TN TK: Tm ng
Thng 01 nm 2008
S TIN
TK
N
C
3,500,000
S d u k
[1]
[2]
04/01/08 01/PC
28/01/08 01/TU
28/01/08 01/TU
Nguyn Bng Phi
[3]

[4]
111
642
111
[5]
[6]
2,000,000
1,800,000
200,000
94
Tin Hc K Ton
2,000,000
3,500,000
Cng s pht sinh

S d cui k
Lp bng
K ton trng
NGUYN BNG PHI
2,000,000

Gim c
BI QUANG THNH
TRNH TH VIN
S ci TK133:
CTY TNHH TY
CHNG T
NGY
S
DIN GII
S CI TI KHON 133
TN TK: Thu GTGT c khu tr
Thng 01 nm 2008
S TIN
TK
N
C
S d u k
[1]
[2]
04/01/08
01/NVL
05/01/08
10/01/08
02/PC
02/NVL
11/01/08
28/01/08
03/NVL
04/PC
[3]
Thu GTGT mua g trm bng

vng
Thu GTGT mua VPP
Thu GTGT mua AC chui, Du
thng
Thu GTGT Nhp kho keo AB
Thu GTGT mua my x g
[4]
331
111
1,125,000
100,000
331
331
111
235,000
500,000
14,000,000
15,960,000
15,960,000
Cng s pht sinh

S d cui k
Lp bng
K ton trng
NGUYN BNG PHI
[5]
[6]

Gim c
BI QUANG THNH
TRNH TH VIN
S ci TK214:
CTY TNHH TY
CHNG T
NGY
S
DIN GII
S CI TI KHON 214
TN TK: Hao mn TSC
Thng 01 nm 2008
S TIN
TK
N
C
55,500,000
S d u k
[1]
[2]
31/01/08 KH1
31/01/08 KH2
[3]
Trch KH cho PXSX

Trch KH cho BPQL
[4]
[5]
627
642
Cng s pht sinh

Lp bng
Nguyn Bng Phi
S d cui k
K ton trng
[6]
1,666,666
458,333
2,124,999
57,624,999
Gim c
95
Tin Hc K Ton
NGUYN BNG PHI
BI QUANG THNH
TRNH TH VIN
S ci TK333:
CTY TNHH TY
CHNG T
NGY
S
DIN GII
S CI TI KHON 333
TN TK: Thu, cc khon np NN
Thng 01 nm 2008
S TIN
TK
N
C
34,200,000
S d u k
[1]
[2]
[3]
25/01/08 01/BTP Thu GTGT Bn GTV cho Cty

Nam Vit
25/01/08 02/BTP Thu GTGT Bn GKT cho Cty
XNK Vt T
25/01/08 02/BTP Thu GTGT Bn BO cho Cty
XNK Vt T
[4]
[5]
131
1,500,000
131
1,400,000
131
1,500,000
4,400,000
38,600,000
Cng s pht sinh

S d cui k
Lp bng
K ton trng
NGUYN BNG PHI
[6]

Gim c
BI QUANG THNH
TRNH TH VIN
S ci TK511:
CTY TNHH TY
CHNG T
NGY
S
DIN GII
S CI TI KHON 511
TN TK: Doanh thu bn hng
Thng 01 nm 2008
S TIN
TK
N
C
S d u k
[1]
25/01/08
25/01/08
25/01/08
31/01/08
31/01/08
31/01/08
[2]
01/BTP
02/BTP
02/BTP
TH9
TH9
TH9
[3]

Cng s pht sinh
[4]
131
131
131
911
911
911
[5]
[6]
30,000,000
28,000,000
30,000,000
30,000,000
28,000,000
30,000,000
88,000,000
88,000,000
S d cui k
Lp bng
NGUYN BNG PHI

Nguyn Bng Phi
K ton trng
BI QUANG THNH

Gim c
TRNH TH VIN
96
Tin Hc K Ton
II. LP S CHI TIT TI KHON

1. Cu trc s chi tit ti khon
1.1. S chi tit ti khon
1.2. S qu tin mt S tin gi ngn hng
1.3. S chi tit vt t, hng ha
1.4. S chi ph sn xut kinh doanh
Nguyn Bng Phi
97
Tin Hc K Ton
2. S lp s chi tit
Bng danh mc ti khon
S chi tit
3. K thut lp s chi tit.
3.1. S chi tit ti khon
Bc 1:
Trong Bng danh mc ti khon ta ch khai bo v theo di s d u k ca cc
ti khon trong 1 ct S d u (SDD) nn c th truyn s d u k bn n hoc s
d u k bn c ca cc ti khon vo s chi tit ta lp thm 2 ct ph trong Bng danh
mc ti khon l DDNO (D u bn n) v DDCO (D u bn c) nh sau:
K5-D u k bn n:
=IF(OR(AND(C5="N";F5>0);AND(C5="C";F5<0));ABS(F5);0)
L5-D u k bn c:
=IF(OR(AND(C5="C";F5>0);AND(C5="N";F5<0));ABS(F5);0)
t tn vng cho 2 ct ph va to l DDNO, DDCO
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l SCT
- Thc hin thit k v trnh by mu S chi tit ti khon theo quy nh ca B
Ti Chnh.
Nguyn Bng Phi
98
Tin Hc K Ton
Bc 2: Ti sheet SCT, lp cng thc cho cc nh sau:

H1-S hiu ti khon:
t con tr ti H1, chn DataValidationchn tab Settings
Allow: List
Source:=SHTK3 vi SHTK3 l tn vng s hiu ti khon trong Bng danh
mc ti khon.
F2-Tn ti khon =VLOOKUP(H1;DMTK;3;0)
Lp cng thc cho cc sau:
G6-S d u k bn n
=VLOOKUP(H1;DMTK;10;0)
Ct th 10 trong vng DMTK chnh l ct DDNO
H6-S d u k bn c
=VLOOKUP(H1;DMTK;11;0)
Ct th 11 trong vng DMTK chnh l ct DDCO
A8-Ngy chng t
=IF(OR(STHNV!$D5=$H$1;STHNV!$E5=$H$1);STHNV!A5;"")
B8-S chng t
=IF(OR(STHNV!$D5=$H$1;STHNV!$E5=$H$1);STHNV!B5;"")
C8-Din gii
=IF(OR(STHNV!$D5=$H$1;STHNV!$E5=$H$1);STHNV!C5;"")
D8-Ti khon i ng
Nguyn Bng Phi
99
Tin Hc K Ton
=IF(STHNV!D5=$H$1;STHNV!E5;IF(STHNV!E5=$H$1;STHNV!D5;""))
E8-S tin pht sinh bn n
=IF(STHNV!D5=$H$1;STHNV!$H5;0)
F8-S tin pht sinh bn c
=IF(STHNV!E5=$H$1;STHNV!$H5;0)
G8-S d cui bn n
=IF(SUM(E8:F8)=0;0;
MAX(0;$G$6+SUM($E$8:E8)-$H$6-SUM($F$8:F8))
H8-S d cui bn c
=IF(SUM(E8:F8)=0;0;
MAX(0;$H$6+SUM($F$8:F8)-$G$6-SUM($E$8:E8))
I8-iu kin lc b cc dng trng trong s
=A8<>
Chn khi t A8:I8 v sao chp cng thc n dng th 1000
E1001-Tng s pht sinh trong k bn n
F1001-Tng s pht sinh trong k bn c
= SUBTOTAL(9;F8:F1000)
G1002-S d cui k bn n
=MAX(0;G6+E1001-H6-F1001)
H1002-S d cui k bn c
=MAX(0;H6+F1001-G6-E1001)
Bc 3: nh dng d liu
- i vi ct Ngy chng t, nh dng l dd/mm/yyyy, Horizontal:Center,
Vertical:Top
- i vi ct S chng t, Din gii, TK, nh dng l Text,
Horizontal:Center, Vertical:Top, ;Wrap text
- i vi ct S tin n, S tin c nh dng l #,##0;(#,##0);;,
Horizontal:Center, Vertical: Bottom
Bc 4: Thc hin lc d liu, xem trc v in. Mt s s chi tit ti khon:
Nguyn Bng Phi
100
Tin Hc K Ton
S chi tit TK131.05:
S CHI TIT TI KHON 131.05
CTY TNHH TY
CHNG T
NGY
S
Tn ti khon:
DIN GII
TK
[3]
[4]

Thu GTGT Bn GTV cho Cty Nam Vit
5112.0101
33311.01
Cty TNHH Nam Vit

Thng 1 nm 2008
S PHT SINH
N
C
[5]
[7]
S D
C
20,000,000
S d u k
[1]
[2]
25/01/08 01/BTP
25/01/08 01/BTP
Cng s pht sinh
[6]
30,000,000
1,500,000
31,500,000
[8]
10,000,000
11,500,000
11,500,000
S d cui k
Lp bng

Gim c
K ton trng
NGUYN BNG PHI
BI QUANG THNH
TRNH TH VIN
S chi tit TK131.06:
CTY TNHH TY
CHNG T
NGY
S
Tn ti khon:
DIN GII
TK
Cty XNK Vt T
Thng 1 nm 2008
S PHT SINH
N
C
[5]
[7]
[8]
S D
S d u k
[1]
[2]
[3]
[4]
25/01/08
25/01/08
02/BTP
02/BTP
5112.0102
28,000,000
28,000,000
25/01/08
25/01/08
02/BTP
02/BTP

Thu GTGT Bn GKT cho Cty XNK Vt
T
Thu GTGT Bn BO cho Cty XNK Vt
33311.01
5112.0202
33311.01
1,400,000
30,000,000
1,500,000
29,400,000
59,400,000
60,900,000
Nguyn Bng Phi
[6]
101
Tin Hc K Ton
T
60,900,000
Cng s pht sinh
60,900,000
S d cui k
Lp bng

Gim c
K ton trng
NGUYN BNG PHI
BI QUANG THNH
TRNH TH VIN
S chi tit TK154.01:
CTY TNHH TY
CHNG T
NGY
S
Tn ti khon:
DIN GII
TK
[3]
[4]
Gh tay vn
Thng 1 nm 2008
S PHT SINH
N
C
23/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
[2]
01/NTP
TH3
TH4
TH5
TH5
TH5
TH6
Tm nhp kho GTV

Cng s pht sinh
155.0101
6211.01
622.01
6271
6273
6274
155.0101
[5]
NGUYN BNG PHI

Nguyn Bng Phi
[6]
[7]
101,250,000
14,432,200
47,600,000
33,250,054
399,160
1,330,534
97,011,948
810,000
102,060,000
[8]
31,250,000
16,817,800
30,782,200
64,032,254
64,431,414
65,761,948
64,951,948
64,951,948
S d cui k
Lp bng
70,000,000
S d u k
[1]
S D
K ton trng
BI QUANG THNH

Gim c
TRNH TH VIN
102
Tin Hc K Ton
S chi tit TK154.02:
CTY TNHH TY
CHNG T
NGY
S
Tn ti khon:
DIN GII
TK
[3]
[4]
Gh khng tay
Thng 1 nm 2008
S PHT SINH
N
C
[2]
24/01/08 03/NTP
31/01/08 TH4
31/01/08 TH6
80,000,000
S d u k
[1]
S D
Tm nhp kho GKT

155.0102
622.02
155.0102
[5]
[7]
60,000,000
47,600,000
47,600,000
Cng s pht sinh
[6]
1,800,000
61,800,000
[8]
20,000,000
67,600,000
65,800,000
65,800,000
S d cui k
Lp bng

Gim c
K ton trng
NGUYN BNG PHI
BI QUANG THNH
TRNH TH VIN
S chi tit TK154.03:
CTY TNHH TY
CHNG T
NGY
S
Tn ti khon:
DIN GII
TK
Bn trn
Thng 1 nm 2008
S PHT SINH
N
C
[1]
[2]
02/NTP
TH3
TH4
TH5
Nguyn Bng Phi
70,000,000
S d u k
23/01/08
31/01/08
31/01/08
31/01/08
S D
N
[3]
Tm nhp kho BT
[4]
155.0201
6211.03
622.03
6271
[5]
[6]
[7]
60,000,000
3,646,000
47,600,000
8,399,946
[8]
53,000,000
49,354,000
1,754,000
6,645,946
103
Tin Hc K Ton
31/01/08 TH5
31/01/08 TH5
31/01/08 TH6

6273
6274
155.0201
100,840
336,132
60,082,918
Cng s pht sinh
6,746,786
7,082,918
5,582,918
1,500,000
61,500,000
5,582,918
S d cui k
Lp bng

Gim c
K ton trng
NGUYN BNG PHI
BI QUANG THNH
TRNH TH VIN
S chi tit TK3341.01:
CTY TNHH TY
Tn ti
khon:

CHNG T
NGY
S
DIN GII
TK
[3]
[4]
Lng CNSX Gh tay vn

Thng 1 nm 2008
S PHT SINH
N
C
[5]
[7]
S D
12,000,000
S d u k
[1]
[2]
15/01/08 03/PC
31/01/08 TH1

Tnh lng vo chi ph
Cng s pht sinh
1111
622.01
[6]
40,000,000
40,000,000
NGUYN BNG PHI
Nguyn Bng Phi
[8]
28,000,000
40,000,000
40,000,000
12,000,000
12,000,000
S d cui k
Lp bng
K ton trng
BI QUANG THNH

Gim c
TRNH TH VIN
104
Tin Hc K Ton
3.2. S qu tin mt S tin gi ngn hng
Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l SQ
- Thc hin thit k v trnh by mu S qu tin mt theo quy nh ca B Ti
Chnh.
Do s qu tin mt v s tin gi ngn hng ging nhau v mt cu trc v cch
lp nn ta c th lp chung 2 s trong 1 sheet.
Bc 2: Ti sheet SQ lp cng thc cho cc nh sau
D1-Tn s:
=IF(LEFT(F2;3)=111;S QU TIN MT;IF(LEFT(F2;3)=112; S
TIN GI NGN HNG;NHP LI TI KHON))
F2-S hiu ti khon: g 111 khi cn lp S qu tin mt v 112 khi cn
lp S qu tin gi ngn hng. (C th to d liu dng list trnh trng
hp g sai ti khon)
E5 =IF(LEFT($F2;3)=111;Thu;Gi)
F5 =IF(LEFT($F2;3)=111;Chi;Rt)
G6-Tn u k
=SUMIF(SHTK3;F2&*;SDD) Hoc =VLOOKUP(F2;HTTK1;4;0)
A8-Ngy chng t
LEFT(STHNV!$E5;LEN($F$2))=$F$2);STHNV!A5;"")
Nguyn Bng Phi
105
Tin Hc K Ton
B8-S chng t
LEFT(STHNV!$E5;LEN($F$2))=$F$2);STHNV!B5;"")
C8-Din gii
LEFT(STHNV!$E5;LEN($F$2))=$F$2);STHNV!C5;"")
D8-Ti khon i ng
=IF(LEFT(STHNV!D5;LEN($F$2))=$F$2;STHNV!E5;
IF(LEFT(STHNV!E5;LEN($F$2))=$F$2;STHNV!D5;""))
E8-S tin thu/gi
=IF(LEFT(STHNV!D5;LEN($F$2))=$F$2;STHNV!$H5;0)
F8-S tin chi/rt
=IF(LEFT(STHNV!E5;LEN($F$2))=$F$2;STHNV!$H5;0)
G8-S tin tn qu
=IF(E8+F8=0;0;$G$6+SUM($E$8:E8)-SUM($F$8:F8))
Hm SUM($E$8:E8), SUM($F$8:F8) s thc hin tnh tng s tin pht sinh bn
n/c t dng u tin cho n dng hin ti phc v nhu cu tnh tn ca dng
hin ti.
H8-iu kin lc b cc dng trng
=A8<>
Chn khi t A8:H8 v sao chp cng thc n dng th 1000
E1001-Tng thu/gi trong k
F1001-Tng chi/rt trong k
G1002-Tn cui k
=G6+E1001-F1001
Bc 3: nh dng d liu
Bc 4: Thc hin lc d liu, xem trc v in.
S qu tin mt:
Nguyn Bng Phi
106
Tin Hc K Ton
S QU TIN MT
CTY TNHH TY
Chng t
Ngy
[1]
[2]
Ti
khon
i ng
Din gii
S hiu:
111
Thng 1 nm 2008
S pht sinh
Thu
Chi
[4]
[5]
[6]
131.01
131.03
20,000,000
5,000,000
Tn
400,000,000
Tn qu u k
[3]
02/01/08 01/PT Thu n l hng 212

02/01/08 02/PT Thu n l hng 200
04/01/08 01/PC Chi tm ng cho H
S Nht
05/01/08 02/PC Mua VPP cho BPVP
05/01/08 02/PC Thu GTGT mua VPP
15/01/08 03/PC Chi lng cho CNSX
GTV
GKT
GTV
BT
BO
15/01/08 03/PC Chi lng cho NV
QLPX
15/01/08 03/PC Chi lng cho NVBH
15/01/08 03/PC Chi lng cho CB
QLDN
28/01/08 04/PC Mua my x g
28/01/08 04/PC Thu GTGT mua my
x g
28/01/08 01/TU Thanh ton tm ng
H S Nht
[7]
420,000,000
425,000,000
141.0102
6428
13311
2,000,000 423,000,000
1,000,000 422,000,000
100,000 421,900,000
3341.01
40,000,000 381,900,000
3341.02
40,000,000 341,900,000
3341.03
40,000,000 301,900,000
3341.04
40,000,000 261,900,000
3341.05
40,000,000 221,900,000
3342.01
3343.01
35,000,000 186,900,000
5,000,000 181,900,000
3344.01
2112.04
7,000,000 174,900,000
140,000,000
34,900,000
13321
141.0102
Tng s pht sinh
14,000,000
20,900,000
200,000
25,200,000 404,100,000
21,100,000
21,100,000
Tn qu cui k
Lp bng
K ton trng
NGUYN BNG PHI
TP.HCM, ngy 31 thng 01 nm 2008

Gim c
BI QUANG THNH
TRNH TH VIN
S tin gi ngn hng:
S TIN GI NGN HNG
CTY TNHH TY
Chng t
Ngy
S
[1]
15/01/08
[2]
Din gii
Tn qu u k
[3]
01/BC Cty Mai Anh tr n l
Nguyn Bng Phi
Ti khon
i ng
S hiu:
112
Thng 1 nm 2008
S pht sinh
Gi
Rt
Tn
318,000,000
[4]
[5]
131.02
30,000,000
[6]
[7]
348,000,000
107
Tin Hc K Ton
16/01/08
hng 189
01/BN Tr Cty CP Mai Lan
H1170
331.01
30,000,000
Tng s pht sinh

Tn qu cui k
Lp bng
NGUYN BNG PHI
K ton trng
40,000,000 308,000,000
40,000,000
308,000,000

Gim c
BI QUANG THNH
TRNH TH VIN
3.3. S chi tit vt t, hng ha
Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l CTHTK (ngha l
chi tit hng tn kho)
- Thc hin thit k v trnh by mu s chi tit hng tn kho theo quy nh ca
B Ti Chnh.
Bc 2: Ti sheet CTHTK, lp cng thc cho cc nh sau:
G2-S hiu ti khon:
Ti sheet DMTK, chn vng t ti khon 151.XX n 157.XX
t tn vng l TK15XX
Ti sheet CTHTK, t con tr ti G2, chn DataValidationchn tab
SettingsAllow: List, Source:=TK15XX
H2 =Tn ti khon: &VLOOKUP(G2;DMTK;3;0)
J6-S lng tn u k
=VLOOKUP(G2;DMTK;4;0)
Nguyn Bng Phi
108
Tin Hc K Ton
Ct th 4 trong vng DMTK chnh l ct TN DK

K6-Thnh tin tn u k
=VLOOKUP(G2;DMTK;5;0)
Ct th 5 trong vng DMTK chnh l ct SDD
E6-n gi u k
=IF(J8<>0;K8/J8;0)
Ta dng hm IF() xt xem TK hng tn kho c chn c s liu tn u k
hay khng, nu c ta thc hin tnh n gi = Thnh tin tn / S lng tn; nu khng
c ta in vo s 0. (v nu ta khng xt th khi TK hng tn kho c chn khng c s
liu tn s dn n php chia c mu s l khng S lng tn = 0, excel s cho kt qu
l m li #DIV/0!)
A8-Ngy chng t
=IF(OR(STHNV!$D5=$G$2;STHNV!$E5=$G$2);STHNV!A5;"")
B8-S chng t
=IF(OR(STHNV!$D5=$G$2;STHNV!$E5=$G$2);STHNV!B5;"")
C8-Din gii
=IF(OR(STHNV!$D5=$G$2;STHNV!$E5=$G$2);STHNV!C5;"")
D8-Ti khon i ng
=IF(STHNV!D5=$G$2;STHNV!E5;IF(STHNV!E5=$G$2;STHNV!D5;""))
E8-n gi nhp/xut
=IF(OR(STHNV!$D5=$G$2;STHNV!$E5=$G$2);STHNV!G5;0)
Hoc =IF(F12+H12<>0;(G12+I12)/(F12+H12);0)
F8-S lng nhp
=IF(STHNV!D5=$G$2;STHNV!F5;0)
G8-Thnh tin nhp
=IF(STHNV!D5=$G$2;STHNV!H5;0)
H8-S lng xut
=IF(STHNV!E5=$G$2;STHNV!F5;0)
I8-Thnh tin xut
=IF(STHNV!E5=$G$2;STHNV!H5;0)
Nguyn Bng Phi
109
Tin Hc K Ton
J8-S lng tn
=IF(SUM(F8:I8)=0;0;$J$6+SUM($F$8:F8)-SUM($H$8:H8))
K8-Thnh tin tn
=IF(SUM(F8:I8)=0;0;$K$6+SUM($G$8:G8)-SUM($I$8:I8))
M8-iu kin lc b cc dng trng
=A8<>
Chn khi t A8:M8 v sao chp n dng th 1000
F1001-Tng s lng nhp trong k
G1001-Tng gi tr nhp trong k
H1001-Tng s lng xut trong k
I1001- Tng gi tr xut trong k
=SUBTOTAL(9;I8:I1000)
J1002-S lng tn cui k
=J6+F1001-H1001
K1002-Gi tr tn cui k
=K6+G1001-I1001
E10-n gi tn cui k
=IF(J1002<>0,K1002/J1002,0)
Bc 3: nh dng d liu
Bc 4: Thc hin lc d liu, xem trc v in (Xem trang sau)
Nguyn Bng Phi
110
Tin Hc K Ton
S chi tit vt t, hng ha TK1521.0101:
S CHI TIT VT T, HNG HA
CTY TNHH TY
629B Hong Vn Th F4 Q.Tn Bnh TPHCM
S hiu ti khon:
1521.0101
Tn ti khon: G cao su
Thng 01 nm 2008
CHNG T
NGY
DIN GII
TK
[1]
[2]
S
Lng
XUT
Thnh
tin
S
Lng
3,300,000
Tn u k
15/01/08 01/XVL
N GI
NHP
S
Thnh
Lng
tin
[3]
Xut g cao su sx GTV
[4]
10
[5[
6211.01
[6]
[7]
3,300,000
[8]
[9]
4
4
Cng s pht sinh
13,200,000
13,200,000
3,300,000
Tn cui k
Lp bng
33,000,000
[10]
[11]
19,800,000
19,800,000

Gim c
K ton trng
NGUYN BNG PHI
TN
Thnh
tin
BI QUANG THNH
TRNH TH VIN
CTY TNHH TY
S hiu ti khon:
1521.0401
Tn ti khon: AC chui
Thng 01 nm 2008
CHNG T
NGY
[1]
[2]
DIN GII
TK
[3]
Mua AC chui
Xut AC chui sx GTV
[4]
331.01
6211.01
[5[
16,000
15,666
Nguyn Bng Phi
15,667
TN
S
Thnh
Lng
tin
100
[6]
200
200
Cng s pht sinh

Tn cui k
XUT
S
Thnh
Lng
tin
15,000
Tn u k
10/01/08 02/NVL
17/01/08 03/XVL
N GI
NHP
S
Thnh
Lng
tin
[7]
[8]
[9]
3,200,000
3,200,000
30
30
469,980
469,980
[10]
1,500,000
[11]
300
270
4,700,000
4,230,020
270
4,230,020
111
Tin Hc K Ton
Lp bng
K ton trng

Gim c
NGUYN BNG PHI
BI QUANG THNH
TRNH TH VIN
CTY TNHH TY
S hiu ti khon:
155.0101
Tn ti khon: Gh tay vn
Thng 01 nm 2008
CHNG T
NGY
[1]
[2]
DIN GII
TK
31/01/08 TH6
31/01/08 TH7
XUT
S
Thnh
Lng
tin
S
Lng
250,000
Tn u k
23/01/08 01/NTP
25/01/08 01/BTP
N GI
NHP
S
Thnh
Lng
tin
[3]
[4]
[5[
Tm nhp kho GTV

Bn GTV cho Cty Nam
Vit
B sung gi thnh TK155
GTV
B sung gi thnh tiu
th TK632
154.01
250,000
632.0101
250,000
Tn cui k
250
[6]
405
[7]
[8]
[9]
101,250,000
100
154.01
25,000,000
810,000
632.0101
405
Cng s pht sinh
TN
Thnh
tin
102,060,000
100
123,700
25,123,700
251,237
62,500,000
[10]
[11]
655
163,750,000
555
138,750,000
555
139,560,000
555
139,436,300
555
139,436,300
Lp bng
K ton trng

Gim c
NGUYN BNG PHI
BI QUANG THNH
TRNH TH VIN

Nguyn Bng Phi
112
Tin Hc K Ton
CTY TNHH TY
S hiu ti khon:
155.0102
Tn ti khon: Gh khng tay
Thng 01 nm 2008
CHNG T
NGY
[1]
[2]
DIN GII
TK
31/01/08 TH6
31/01/08 TH7
[3]
[4]
Tm nhp kho GKT

Bn GKT cho Cty XNK
Vt T
B sung gi thnh TK155
GKT
B sung gi thnh tiu
th TK632
154.02
200,000
632.0102
200,000
[5[
S
Lng
TN
Thnh
tin
220
[6]
300
[7]
[8]
[9]
60,000,000
100
154.02
20,000,000
1,800,000
632.0102
Cng s pht sinh

Tn cui k
XUT
S
Thnh
Lng
tin
200,000
Tn u k
24/01/08 03/NTP
25/01/08 02/BTP
N GI
NHP
S
Thnh
Lng
tin
300
61,800,000
100
346,200
20,346,200
203,461
44,000,000
[10]
[11]
520
104,000,000
420
84,000,000
420
85,800,000
420
85,453,800
420
85,453,800
Lp bng
K ton trng

Gim c
NGUYN BNG PHI
BI QUANG THNH
TRNH TH VIN
Nguyn Bng Phi
113
Tin Hc K Ton
3.4. S chi ph sn xut kinh doanh

Li tc gi: Trong gio trnh tc gi trnh by k thut lp S chi ph sn xut kinh
doanh TK621, cc s chi ph sn xut kinh doanh khc c lp tng t.
Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l SCP
- Thc hin thit k v trnh by mu s chi ph sn xut kinh doanh theo quy nh
ca B Ti Chnh.
Bc 2: Ti sheet SCP, lp cng thc cho cc nh sau:
F3-S hiu TK: g 621 dng chui
H3-Tn ti khon
=VLOOKUP(F3;HTTK1;3;0)
E7-S u k
=VLOOKUP(F3;HTTK1;5;0)
Phn ghi n TK621
A8-Ngy chng t
=IF(LEFT(STHNV!$D5;3)=$F$3;STHNV!A5;"")
B8-S chng t
=IF(LEFT(STHNV!$D5;3)=$F$3;STHNV!B5;"")
C8-Din gii
=IF(LEFT(STHNV!$D5;3)=$F$3;STHNV!C5;"")
D8-Ti khon i ng
Nguyn Bng Phi
114
Tin Hc K Ton
=IF(LEFT(STHNV!$D5;3)=$F$3;STHNV!E5;"")
E8-Tng s tin (ghi n TK621)
=IF(LEFT(STHNV!$D5;3)=$F$3;STHNV!H5;0)
F8-Chia ra chi tit TK6211.01
=IF(STHNV!$D5=F$5;$E8;0)
G8-Chia ra chi tit TK6211.02
=IF(STHNV!$D5=G$5;$E8;0)
H8-Chia ra chi tit TK6211.03
=IF(STHNV!$D5=H$5;$E8;0)
I8-Chia ra chi tit TK6211.04
=IF(STHNV!$D5=I$5;$E8;0)
J8-Chia ra chi tit TK6211.05
=IF(STHNV!$D5=J$5;$E8;0)
E1001-Cng pht sinh n (TK621)
F1001- Cng pht sinh ghi n TK6211.01
G1001- Cng pht sinh ghi n TK6211.02
H1001- Cng pht sinh ghi n TK6211.03
I1001- Cng pht sinh ghi n TK6211.04
=SUBTOTAL(9;I8:I1000)
J1001- Cng pht sinh ghi n TK6211.05
Phn ghi c TK621
- Chn cc trng trong sheet lp vng iu kin theo nguyn tc nh sau:
+ To 6 vng iu kin ly cc s liu ghi gim TK621 theo nguyn tc l TK
ghi c l TK 621 (hoc chi tit TK 6211.XX) v TK ghi n i ng khng phi l TK
154.
Nguyn Bng Phi
115
Tin Hc K Ton
+ To 6 vng iu kin ly cc s liu Kt chuyn vo TK154 theo nguyn tc

l TK ghi c l TK 621 (hoc chi tit TK 6211.XX) v TK ghi n i ng l TK 154
- t tn cho cc vng iu kin nh trn.

Lu : khi lp vng iu kin ly s liu cho cc S chi ph khc th cn ch
n ti khon s kt chuyn ca ti khon chi ph lp, v d nh TK621 s kt chuyn
vo TK154 nn ta lp vng iu kin ly s liu da trn nguyn tc: TKNO l TK154 TKCO l TK621; hay TK154 s chuyn s liu thnh thnh phm nhp kho l TK155
nn ta lp vng iu kin ly s liu da trn nguyn tc: TKNO l TK155 - TKCO l
TK154;
- Lp cng thc cho cc t E1002 J1003
E1002-Ghi gim TK621
=DSUM(STHNV;8;VTC1) vi VTC1 l tn vng iu kin lp trn
F1002-Ghi gim TK621 (Chi tit TK6211.01)
=DSUM(STHNV;8;VTC2)
G1002-Ghi gim TK621 (Chi tit TK6211.02)
=DSUM(STHNV;8;VTC3)
Nguyn Bng Phi
116
Tin Hc K Ton
H1002-Ghi gim TK621 (Chi tit TK6211.03)

=DSUM(STHNV;8;VTC4)
I1002-Ghi gim TK621 (Chi tit TK6211.04)
=DSUM(STHNV;8;VTC5)
J1002-Ghi gim TK621 (Chi tit TK6211.05)
=DSUM(STHNV;8;VTC6)
E1003-Kt chuyn vo TK154
=DSUM(STHNV;8;VTC7)
F1003-Kt chuyn vo TK154 (Chi tit TK6211.01)
=DSUM(STHNV;8;VTC8)
G1003-Kt chuyn vo TK154 (Chi tit TK6211.02)
=DSUM(STHNV;8;VTC9)
H1003-Kt chuyn vo TK154 (Chi tit TK6211.03)
=DSUM(STHNV;8;VTC10)
I1003-Kt chuyn vo TK154 (Chi tit TK6211.04)
J1003-Kt chuyn vo TK154 (Chi tit TK6211.05)
E1004-S d cui k
=E6+E1001-E1002-E1003
Sao chp cng thc t E1003 n J1003
Lu : trnh tp tin c s d liu Excel k ton s phnh to khng cn thit
nu TK621 v TK622 c theo di chi tit ging nhau ta c th lp S chi ph sn xut
kinh doanh TK621 v TK622 chung 1 sheet, phn ny ngi hc t lp xem nh l bi
tp.
Mt s s chi ph sn xut kinh doanh (Xem trang sau)
Nguyn Bng Phi
117
Tin Hc K Ton
S chi ph sn xut kinh doanh TK621:
S CHI PH SN XUT KINH DOANH
CTY TNHH TY
S hiu TK
Tn TK
Chng t
Ngy
S
Din gii
Ti khon
i ng
Tng s tin
6211.01
Thng 1 nm 2008
621
Chia ra ti khon chi tit
6211.02
6211.03
6211.04
6211.05
S u k
[1]
[2]
[3]
[4]
15/01/08
15/01/08
17/01/08
17/01/08
17/01/08
17/01/08
01/XVL
01/XVL
02/XVL
02/XVL
03/XVL
03/XVL
Xut g cao su sx GTV

Xut keo ghp sx GTV
Xut AC chui sx GTV
Xut du thng sx GTV
1521.0101
1521.0302
1521.0201
1521.0303
1521.0401
1521.0403
Cng pht sinh n

Ghi gim TK621
Kt chuyn vo TK154
[5]
[6]
[7]
[8]
13,200,000
480,000
3,600,000
46,000
469,980
282,220
18,078,200
13,200,000
480,000
469,980
282,220
14,432,200
3,646,000
18,078,200
14,432,200
3,646,000
[9]
[10]
3,600,000
46,000
S d cui k
Lp bng
NGUYN BNG PHI
Nguyn Bng Phi
K ton trng

Gim c
BI QUANG THNH
TRNH TH VIN
118
Tin Hc K Ton
CTY TNHH TY
Thng 1 nm 2008
S hiu TK
Tn TK
Chng t
Ngy
[1]
[2]
Din gii
Ti
khon
i ng
Tng s tin
[3]
[4]
[5]
622
C.P nhn cng TT
622.01
622.02
622.03
622.04
622.05
[6]
[7]
[8]
[9]
[10]
S u k
31/01/08
31/01/08
31/01/08
31/01/08
31/01/08
TH1
TH1
TH1
TH1
TH1
31/01/08 TH2
31/01/08 TH2
31/01/08 TH2
31/01/08 TH2
31/01/08 TH2
31/01/08 TH2
31/01/08 TH2
31/01/08 TH2
Nguyn Bng Phi
Tnh lng vo chi ph

Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh lng vo chi ph
Tnh lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
3341.01
3341.02
3341.03
3341.04
3341.05
40,000,000 40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
40,000,000
3382
800,000
800,000
3383
6,000,000
6,000,000
3384
800,000
800,000
3382
800,000
800,000
3383
6,000,000
6,000,000
3384
800,000
800,000
3382
800,000
800,000
3383
6,000,000
6,000,000
40,000,000
119
Tin Hc K Ton
31/01/08 TH2
31/01/08 TH2
31/01/08 TH2
31/01/08 TH2
31/01/08 TH2
31/01/08 TH2
31/01/08 TH2

lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
lng vo chi ph
Cng pht sinh n
3384
800,000
3382
800,000
800,000
3383
6,000,000
6,000,000
3384
800,000
800,000
3382
800,000
800,000
3383
6,000,000
6,000,000
3384
800,000
800,000
238,000,000 47,600,000 47,600,000 47,600,000 47,600,000
800,000
47,600,000
238,000,000 47,600,000 47,600,000 47,600,000 47,600,000
47,600,000
Ghi gim TK622

Kt chuyn vo TK154
S d cui k
Lp bng
NGUYN BNG PHI
Nguyn Bng Phi
K ton trng
BI QUANG THNH

Gim c
TRNH TH VIN
120
Tin Hc K Ton
CTY TNHH TY
Thng 1 nm 2008
S hiu TK
Tn TK
Chng t
Ngy
[1]
[2]
19/01/08
19/01/08
19/01/08
31/01/08
31/01/08
31/01/08
02/XCC
02/XCC
02/XCC
KH1
TH1
TH2
627
Chi Ph sn xut chung
Din gii
Ti
khon
i ng
Tng s
tin
6271
6272
6273
6274
6277
6278
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
S u k
31/01/08 TH2
31/01/08 TH2
Xut li ca cho PXSX

Trch KH cho PXSX
Tnh lng vo chi ph
lng vo chi ph
1531.03
1531.04
1531.05
2141
3342.01
100,000
100,000
300,000
1,666,666
35,000,000 35,000,000
3382
700,000
700,000

lng vo chi ph
3383
5,250,000
5,250,000

lng vo chi ph
3384
Cng pht sinh n
100,000
100,000
300,000
1,666,666
700,000
700,000
43,816,666 41,650,000
500,000
1,666,666
43,816,666 41,650,000
500,000
1,666,666
Ghi gim TK627

Kt chuyn vo TK154
S d cui k
Lp bng
NGUYN BNG PHI

Nguyn Bng Phi
K ton trng
BI QUANG THNH

Gim c
TRNH TH VIN
121
Tin Hc K Ton
III. LP BNG TNG HP S CHI TIT

1. Cu trc bng tng hp s chi tit
Bng tng hp s chi tit ti khon
Bng tng hp s chi tit vt t, hng ha (TK152, TK153, )
2. S lp bng
Bng danh mc ti khon
3. K thut lp bng
Bng tng hp chi tit
Bng tng hp s chi tit ti khon
Ly v d l lp Bng tng hp s chi tit TK131, Bng tng hp s chi tit cc ti

khon khc c thc hin tng t
Nguyn Bng Phi
122
Tin Hc K Ton
Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l TH131
- Thc hin thit k v trnh by mu Bng tng hp s chi tit TH131 theo quy
nh ca B Ti Chnh.
Bc 2: Lp cng thc cho cc ct d liu
Ct M i tng: g danh sch ti khon chi tit cc khch hng hoc copy t
bng danh mc ti khon chp sang
Trong trng hp doanh nghip c s lng khch hng ln th ta c th chn 1
sheet trng trong tp tin Excel k ton v lp cc danh mc t in nh danh mc khch
hng, danh mc nh cung cp, danh mc vt t, hng ha, Khi c s thay i v danh
mc t in nh thm mi, xa, chnh sa th ta s tin hnh thc hin iu chnh ng
thi trn bng danh mc ti khon ln danh mc t in. Khi lp bng tng hp chi tit ta
dng hm OFFSET() truy xut s liu t cc danh mc t in.
B6-Tn khch hng: dng ti khon chi tit (M T) d tm trong vng

DMTK hoc danh mc t in (nu c)
=VLOOKUP(A6;DMTK;3;0)
C6-S d u k bn n
=VLOOKUP(A6;DMTK;10;0) (Ct 10 trong vng DMTK l ct DDNO)
D6-S d u k bn c
=VLOOKUP(A6;DMTK;11;0) (Ct 11 trong vng DMTK l ct DDCO)
E6-Tng s pht sinh bn n
=SUMIF(TKNO,A6,STPS)
Hoc =VLOOKUP(A6;DMTK;6;0) (Ct s 6 trong vng DMTK l ct PSNO)
F6-Tng s pht sinh bn c
=SUMIF(TKCO,A6,STPS)
Hoc =VLOOKUP(A6;DMTK;7;0) (Ct s 7 trong vng DMTK l ct PSCO)
Nguyn Bng Phi
123
Tin Hc K Ton
G6-S d cui k bn n
=MAX(0,C6+E6-D6-F6)
H6-S d cui k bn c
=MAX(0,D6+F6-C6-E6)
- Chn khi t C6:H6 v sao chp cng thc n dng cui ca bng
- Dng hm SUM() hoc chc nng AutoSum tnh tng cho cc ct s liu
(thc hin lp cng thc tnh tng cho ct u tin S d u k bn n (ct C) v sao
chp cng thc theo chiu ngang n ct cui cng S d cui k bn c (ct H))
Bc 3: Thc hin nh dng d liu. Xem, kim tra bng tng hp v in
Bc 4: Thc hin lu tr bng tnh.
Bng tng hp s chi tit vt t, hng ha
Ly v d l lp Bng tng hp s chi tit TK152, Bng tng hp s chi tit cng
c dng c, hng ha, thnh phm c thc hin tng t
Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l TH152

- Thc hin thit k v trnh by mu Bng tng hp s chi tit TK152 theo quy
nh ca B Ti Chnh.
Bc 2: Lp cng thc cho cc ct d liu
Ct M hng: g danh sch ti khon chi tit cc vt t, hng ha hoc copy t
bng danh mc ti khon chp sang (c th dng hm OFFSET() truy xut t
danh mc t in vt t, hng ha (nu c))
Nguyn Bng Phi
124
Tin Hc K Ton
B6-Tn vt t, hng ha: dng ti khon chi tit d tm trong vng DMTK
(hoc danh mc t in nu c)
C6-VT (n v tnh): g tay hoc truy xut t danh mc t in (nu c)
D6-S lng tn u k
E6-Thnh tin tn u k
F6-S lng nhp trong k
=SUMIF(TKNO;A6;SLPS)
G6-Thnh tin nhp trong k
=VLOOKUP(A6;DMTK;6;0) Hoc =SUMIF(TKNO;A6;STPS)
H6-S lng xut trong k
=SUMIF(TKCO;A6;SLPS)
I6-Thnh tin xut trong k
=VLOOKUP(A6;DMTK;7;0) Hoc =SUMIF(TKCO;A6;STPS)
J6-S lng tn cui k
=D6+F6-H6
K6-Thnh tin tn cui k
=E6+G6-I6
L6-n gi xut cui k
=IF(J6<>0;K6/J6;0)
- Chn khi t D8:L8 v sao chp cng thc n dng cui ca bng
- Dng hm SUM() hoc chc nng AutoSum tnh tng cho cc ct s liu
(thc hin lp cng thc tnh tng cho ct u tin S lng tn u k (ct D) v sao
chp cng thc theo chiu ngang n ct cui cng Thnh tin tn cui k (ct K))
Bc 3: Thc hin nh dng d liu. Xem, kim tra bng tng hp v in
Bc 4: Thc hin lu tr bng tnh.
Mt s bng tng hp s chi tit (Xem trang sau)
Nguyn Bng Phi
125
Tin Hc K Ton
Bng tng hp chi tit TK131:
BNG TNG HP S CHI TIT TK131
CTY TNHH TY
Thng 01 nm 2008

M I
TNG
131.01
131.02
131.03
131.04
131.05
131.06
TN KHCH HNG
Cng ty Quang Minh

Cty TNHH TMDV Mai Anh
Cty TNHH Phng Nam
Cty TMHH Kim Tn
Cty TNHH Nam Vit
Cty XNK Vt T
TNG CNG
Lp bng
NGUYN BNG PHI
Nguyn Bng Phi
S D U
N
C
S PHT SINH
N
C
100,000,000
30,000,000
17,000,000
20,000,000
30,000,000
5,000,000
24,500,000
20,000,000
147,000,000
44,500,000
K ton trng
BI QUANG THNH
S D CUI
N
80,000,000
12,000,000
24,500,000
31,500,000
60,900,000
92,400,000
55,000,000
11,500,000
60,900,000
164,400,000
24,500,000

Gim c
TRNH TH VIN
126
Tin Hc K Ton
Bng tng hp chi tit TK331:
CTY TNHH TY
Thng 01 nm 2008

M I
TNG
TN KHCH HNG
331.01
331.02
331.03
S D U
C
Cty CP Mai Lan

Cty TNHH Cng Pht
Cty TNHH Minh Gia Pht
TNG CNG
Lp bng
S PHT SINH
N
C
100,000,000
73,000,000
40,000,000
173,000,000
40,000,000
4,935,000
23,625,000
5,500,000
34,060,000
64,935,000
96,625,000
5,500,000
167,060,000

Gim c
K ton trng
NGUYN BNG PHI
S D CUI
N
BI QUANG THNH
TRNH TH VIN
Bng tng hp s chi tit TK152:
CTY TNHH TY
Thng 01 nm 2008

TN U K
NHP TRONG K
XUT TRONG K
TN CUI K
M HNG
TN VT LIU
HNG HA
VT
S
Lng
Thnh
Tin
S
Lng
Thnh
Tin
S
Lng
Thnh
Tin
S
Lng
Thnh
Tin
n gi
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
1521.0101
1521.0102
1521.0103
1521.0201
1521.0202
1521.0203
G cao su
G trm bng vng
G thng
Vn MDF 9x6x8
Vn MDF 9x4x8
Vn MDF 4,5x6x8
Nguyn Bng Phi
Kg
Kg
Kg
Tm
Tm
Tm
10
5
4
200
300
100
33,000,000
22,000,000
14,400,000
24,000,000
31,200,000
10,000,000
4 13,200,000
5 22,500,000
30
3,600,000
6
10
4
170
300
100
19,800,000 3,300,000
44,500,000 4,450,000
14,400,000 3,600,000
20,400,000
120,000
31,200,000
104,000
10,000,000
100,000
127
Tin Hc K Ton
1521.0301
1521.0302
1521.0303
1521.0401
1521.0402
1521.0403
Keo AB
Keo ghp
Keo 502
AC chui
NC chui
Du thng
Kg
Kg
L
Kg
Kg
Kg
Tng cng
Lp bng
50
1,200,000
150
7,200,000
500
1,150,000
100
1,500,000
50
850,000
80
1,040,000
1,549 147,540,000
200
200
5,000,000
10
20
30
3,200,000
100
1,500,000
505 32,200,000
20
282,220
114 18,078,200
24,800
48,000
2,300
15,667
17,000
14,111

Gim c
K ton trng
NGUYN BNG PHI
480,000
46,000
469,980
250
6,200,000
140
6,720,000
480
1,104,000
270
4,230,020
50
850,000
160
2,257,780
1,940 161,661,800
BI QUANG THNH
TRNH TH VIN
CTY TNHH TY
Thng 01 nm 2008

TN U K
NHP TRONG K
XUT TRONG K
TN CUI K
M
HNG
TN VT LIU
HNG HA
VT
S
Lng
Thnh
Tin
S
Lng
Thnh
Tin
S
Lng
Thnh
Tin
S
Lng
Thnh
Tin
n gi
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
5,000,000
4,000,000
900,000
1,900,000
700,000
12,500,000
500,000
250,000
10,000
5,000
10,000
1531.01
1531.02
1531.03
1531.04
1531.05
My tnh Casio
K t
Li ca
Mi khoan
Dao thp
Tng cng
Lp bng
NGUYN BNG PHI

Nguyn Bng Phi
Ci
Ci
Ci
Ci
Ci
15
20
100
400
100
635
7,500,000
5,000,000
1,000,000
2,000,000
1,000,000
16,500,000
K ton trng
BI QUANG THNH
5
4
10
20
30
69
2,500,000
1,000,000
100,000
100,000
300,000
4,000,000
10
16
90
380
70
566

Gim c
TRNH TH VIN
128
Tin Hc K Ton
CTY TNHH TY
Thng 01 nm 2008

TN U K
NHP TRONG K
XUT TRONG K
TN CUI K
M HNG
TN VT LIU
HNG HA
VT
S
Lng
Thnh
Tin
S
Lng
Thnh
Tin
S
Lng
Thnh
Tin
S
Lng
Thnh
Tin
n gi
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
155.0101
155.0102
155.0201
155.0202
155.0203
Gh tay vn
Gh khng tay
Bn trn
Bn oval
Bn ch nht
Tng cng
Lp bng
NGUYN BNG PHI
Nguyn Bng Phi
Ci
Ci
Ci
Ci
Ci
250
62,500,000
220
44,000,000
150
45,000,000
50
25,000,000
100
70,000,000
770 246,500,000
K ton trng
BI QUANG THNH
405 102,060,000
300
61,800,000
200
61,500,000
100 25,123,700
100 20,346,200
555 139,436,300 251,237

420
85,453,800 203,461
350 106,500,000 304,286
50 25,000,000
905 225,360,000
250 70,469,900
100
70,000,000 700,000
1,425 401,390,100

Gim c
TRNH TH VIN
129
Tin Hc K Ton
Bi tp Chng 3
1. Lp s ci ti khon
2. Lp s chi tit ti khon
- Lp s chi tit ti khon
- Lp s qu tin mt, s tin gi ngn hng
- Lp s chi tit vt t, hng ha
- Lp s chi ph sn xut kinh doanh TK621, 622, 627, 154, 631, 641, 642, 142,
335
3. Lp ghp 2 s chi ph sn xut kinh doanh TK621, TK622 chung 1 sheet trong trng
hp TK621, TK622 theo di chi tit ging nhau
4. Lp Bng tng hp s chi tit
- Lp Bng tng hp s chi tit ti khon
- Lp Bng tng hp s chi tit vt t, hng ha
Nguyn Bng Phi
130
Tin Hc K Ton
Chng 4
LP BNG CN I S LIU TI KHON
I. LP BNG CN I PHT SINH CC TI KHON CHI TIT

1. Cu trc bng.
2. K thut lp bng.
Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l CDPS3
- Thc hin thit k v trnh by mu Bng cn i pht sinh (cp chi tit) theo
quy nh ca B Ti Chnh.
A6-SHTK: nhp cc TK cp 3 hoc sao chp t bng danh mc ti khon
hoc dng hm OFFSET() truy xut
=OFFSET(DMTK!$A$1;ROW()-2;1)
SHTK u tin ca DMTK l dng th 5 ( B5) cch DMTK!$A$1 4 dng, 1
ct nn ta ly th t dng hin ti (hm ROW()) trong mu bng CDPS3 trnh by
trn l dng th 6 2 = 4.
B6-Tn ti khon: dng hm VLOOKUP() ly SHTK d tm trong vng
DMTK ly d liu l ct th 3 ct Tn ti khon
C6-S d u k bn n
Do trong bng danh mc ti khon ta thc hin lp 2 ct ph l DDNO, DDCO
xc nh s d u k ca cc ti khon thuc bn n hay bn c nn lp
Nguyn Bng Phi
131
Tin Hc K Ton
cng thc in s d u bn n ca tng ti khon ta dng hm VLOOKUP()

ly SHTK d tm trong vng DMTK ly d liu l ct th 10 ct DDNO.
D6-S d u k bn c
Tng t nh s d u n, ta dng hm VLOOKUP() ly SHTK d tm
trong vng DMTK ly d liu l ct th 11 ct DDCO.
E6-S pht sinh n
Ta c th dng hm VLOOKUP() ly SHTK d tm trong vng DMTK ly
d liu l ct th 6 ct PSNO hoc dng hm SUMIF() tng hp t S
THNV k ton (ct STPS)
Hoc =SUMIF(TKNO;A6;STPS)
F6-S pht sinh c
Ta c th dng hm VLOOKUP() ly SHTK d tm trong vng DMTK ly
d liu l ct th 7 ct PSCO hoc dng hm SUMIF() tng hp t S
THNV k ton (ct STPS)
Hoc =SUMIF(TKCO;A6;STPS)
G6-S d cui n
=MAX(0;C6+E6-D6-F6)
H6-S d cui c
=MAX(0;D6+F6-C6-E6)
Chn ton b dng d liu u tin t ct Tn ti khon n ct S d cui (t
B6 n H6), sao chp cng thc n dng d liu cui cng ca bng
Tnh tng cng cho cc ct s tin bng hm SUM()
Thc hin lu tr bng d liu
3. Kim tra v in n bng.
9 Kim tra:
Kim tra cc ct s liu sao cho:
Tng s d u n = Tng s d u c
Nguyn Bng Phi
132
Tin Hc K Ton
Tng s pht sinh n = Tng s pht sinh c

Tng s d cui n = Tng s d cui c
9 In n
Thc hin chnh trang, chnh l (chn in ngang (Landscape))
Chn chc nng Print Preview xem tng qut bo co trc khi in
Thc hin in bng cn i pht sinh cp 3 ra giy
II. LP BNG CN I PHT SINH CC TI KHON CP 1
1. Cu trc bng.
2. K thut lp bng.
Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l CDPS1
- Thc hin thit k v trnh by mu Bng cn i pht sinh (cp 1) theo quy nh
ca B Ti Chnh.
A6- SHTK: Nhp cc TK cp 1 hoc sao chp t bng h thng ti khon
cp 1 hoc dng hm OFFSET() truy xut
=OFFSET(HTTK1!$A$1;ROW()-2;0)
B6-Tn ti khon: Dng hm VLOOKUP() ly SHTK d tm trong
vng HTTK1 ly d liu l ct th 3 ct Tn ti khon
=VLOOKUP(A6;HTTK1;3;0)
C6-S d u k bn n: Dng hm VLOOKUP() ly SHTK d tm
trong vng HTTK1 ly d liu l ct th 5 DKNO1
D6-S d u c: Dng hm VLOOKUP() ly SHTK d tm trong vng
HTTK1 ly d liu l ct th 6 DKCO1
Nguyn Bng Phi
133
Tin Hc K Ton
E6-S pht sinh n:
Ta c th tng hp s pht sinh n t vng PSNO trong bng danh mc ti khon
hay t vng PSNO trong S tp hp nghip v k ton
=SUMIF(SHTK3;$A6&*;PSNO)
Hoc =SUMIF(TKNO;$A6&"*";STPS)
F6-S pht sinh c:
Ta c th tng hp s pht sinh c t vng PSCO trong bng danh mc ti khon
hay t vng PSCO trong S tp hp nghip v k ton
=SUMIF(SHTK3;$A6&*;PSCO)
Hoc =SUMIF(TKCO;$A6&"*";STPS)
G6-S d cui k bn n
=MAX(0;C6+E6-D6-F6)
H6-S d cui k bn c
=MAX(0;D6+F6-C6-E6)
Chn ton b dng d liu u tin t ct SHTK n ct S d cui k bn c
(A6:H6), sao chp cng thc n dng d liu cui cng ca bng
Tnh tng cng cho cc ct s tin bng hm SUM()
9 Kim tra:
9 In n
Thc hin chnh trang, chnh l
Thc hin in bng cn i ti khon cp 1 ra giy
III. LP BNG CN I PHT SINH CC TI KHON C TNG HP
CHI TIT
Nguyn Bng Phi
134
Tin Hc K Ton
1. Cu trc bng.
2. K thut lp bng.
Bc 1:
- Chn 1 sheet trng trong tp tin Excel kt ton, t tn sheet l CDTHCT
- Thc hin thit k v trnh by mu Bng cn i pht sinh (tng hp s chi tit)
theo quy nh ca B Ti Chnh.
Bc2: Lp cng thc cho cc nh sau:
Ct SHTK: sao chp cc ti khon chi tit t bng danh mc ti khon, sau
trn mi nhm ti khon chi tit chn 1 dng trng v nhp ti khon tng hp
(3 k t) ca nhm. (Xem mu trn)
B6-Tn ti khon
Da vo s k t ca SHTK, nu SHTK di 3 k t th ta dng hm
VLOOKUP() ly SHTK d tm trong vng HTTK1 ly d liu l ct th 3
ct Tn ti khon, ngc li ta dng hm VLOOKUP() ly SHTK d tm
trong vng DMTK ly d liu l ct th 3 ct Tn ti khon
=IF(LEN(A6)=3;VLOOKUP(A6;HTTK1;3;0);
VLOOKUP(A6;DMTK;3;0))
C6-S d u k bn n:
Nu l ti khon tng hp cp 1 ta ly s d t HTTK1, ngc li nu l ti khon
chi tit ta ly s d t DMTK
Nguyn Bng Phi
135
Tin Hc K Ton
D6-S d u k bn c:
E6-S pht sinh n:
Ta c th tng hp s pht sinh n t vng PSNO trong bng danh mc ti khon
hay t vng TKNO trong S THNV k ton
=SUMIF(SHTK3;$A6&*;PSNO)
Hoc =SUMIF(TKNO;$A6&"*";STPS)
F6-S pht sinh c:
Ta c th tng hp s pht sinh c t vng PSCO trong bng danh mc ti khon
hay t vng TKCO trong S THNV k ton
=SUMIF(SHTK3;$A6&*;PSCO)
Hoc =SUMIF(TKCO;$A6&"*";STPS)
G6-S d cui n
=MAX(0;C6+E6-D6-F6)
H6-S d cui n
=MAX(0;D6+F6-C6-E6)
Chn ton b dng d liu u tin t ct Tn ti khon n ct S d cui n
(B6:H6), sao chp cng thc n dng d liu cui cng ca bng
Tnh tng cng cho cc ct s tin theo cng thc
=SUMIF(vng iu kin;???;vng ly tng) v va c s tin ca ti khon
chi tit va c s tin ca ti khon tng hp nn ta khng th dm hm SUM()
tnh tng s tin ca cc cp 1 (ch c 3 k t).
C th: tng s d u bn n, ta c vng iu kin l vng SHTK (t
A6 n cui cng ca vng SHTK), iu kin: ??? ngha l ch tnh tng ca
cc ti khon tng hp c 3 k t, vng ly tng l vng s d u bn n (t C6
n cui cng ca vng s d u bn n).
Cng thc tnh tng d u bn n ti C279 nh sau:
=SUMIF($A$6:$A$278;???;C$6:C$278)
Sao chp cng thc theo chiu ngang t tng cng s d u bn n n
tng cng s d cui bn c, khi do vng iu kin l ging nhau cho cc nn
Nguyn Bng Phi
136
Tin Hc K Ton
dng a ch c nh gi nguyn ($A$6:$A$278), cn vng ly tng s thay i

tng ng theo tng ct nn s dng a ch hn hp c nh hng thay i
C$6:C$278 C$6:C$278 H$6:H$278
9 Kim tra:
9 In n
Thc hin in bng cn i tng hp chi tit ra giy
Nguyn Bng Phi
137
Tin Hc K Ton
Bng cn i pht sinh cc ti khon cp 1:
BNG CN I PHT SINH CC TI KHON CP 1
CTY TNHH TY
Thng 1 nm 2008

SHTK
[1]
111
112
113
121
128
129
131
133
136
138
139
141
142
144
151
152
153
154
155
156
157
159
161
TN TI KHON
[2]
Tin Mt
Tin gi Ngn Hng
Tin ang chuyn
u T chng khon ngn hn
u t ngn hn khc
D phng gim gi TNH
Phi thu khch hng
Thu GTGT c khu tr
Phi thu ni b
Phi thu khc
D phng phi thu kh i
Tm ng
Chi ph tr trc ngn hn
Cm c, KCKQ di hn
Hng mua ang i ng
Nguyn vt liu
Cng c, dng c
Chi ph SXKD d dang
Thnh phm
Hng ha
Hng gi i bn
D phng gim gi HTK
Chi s nghip
Nguyn Bng Phi
S D U
N
[3]
400,000,000
318,000,000
[4]
102,500,000
S PHT SINH
N
C
S D CUI
N
[5]
25,200,000
30,000,000
[6]
404,100,000
40,000,000
[7]
21,100,000
308,000,000
92,400,000
15,960,000
55,000,000
139,900,000
15,960,000
52,200,000
[8]
52,200,000
7,349,000
7,349,000
3,500,000
2,000,000
3,500,000
2,000,000
750,000
3,500,000
2,750,000
147,540,000
16,500,000
222,000,000
246,500,000
32,200,000
18,078,200
4,000,000
225,360,000
70,469,900
161,661,800
12,500,000
296,534,866
401,390,100
299,894,866
225,360,000
41,430,000
41,430,000
138
Tin Hc K Ton
211
212
213
214
217
221
222
223
228
229
241
242
243
244
311
315
331
333
334
335
336
337
338
341
342
343
344
347
351
352
411
Ti sn c nh hu hnh
TSC Thu ti chnh
TSC v hnh
Hao mn TSC
Bt ng sn u t
u t vo cng ty con
Gp vn lin doanh
u t di hn khc
D phng gim gi TDH
Xy dng c bn d dang
Chi ph tr trc di hn
Ti sn thu thu nhp hon li
K qy, k cc di hn
Vay ngn hn
N di hn n hn tr
Phi tr cho ngi bn
Thu, cc khon np NN
Phi tr cng nhn vin
Chi ph phi tr
Phi tr ni b
Thanh ton theo tin KH HXD
Phi tr, phi np khc
Vay di hn
N di hn
Tri phiu pht hnh
Nhn k qy,cc di hn
Thu thu nhp hon li phi tr
Qu d phng tr cp mt vic lm
D phng phi tr
Ngun vn kinh doanh
Nguyn Bng Phi
372,000,000
140,000,000
55,000,000
512,000,000
2,124,999
118,000,000
57,124,999
118,000,000
335,000,000
173,000,000
34,200,000
81,500,000
56,000,000
58,800,000
1,048,590,000
335,000,000
40,000,000
247,000,000
34,060,000
4,400,000
247,000,000
167,060,000
38,600,000
81,500,000
56,000,000
46,930,000
105,730,000
1,048,590,000
139
Tin Hc K Ton
412
413
414
415
418
419
421
431
441
461
466
511
512
515
521
531
532
611
621
622
623
627
631
632
635
641
642
711
811
821
911
Chnh lch h gi li TS
Chnh lch t gi hi oi
Qy u t pht trin
Qy d phng ti chnh
Cc qu khc thuc vn ch s hu
C phiu qu
Li nhun cha phn phi
Qy khen thng, phc li
Ngun vn TXD c bn
Ngun kinh ph hnh thnh TSC
Doanh thu bn hng
Doanh thu bn hng ni b
Doanh thu hot ng ti chnh
Chit khu thng mi
Hng bn b tr li
Gim gi hng bn
Mua hng
C.P nhn cng TT
Chi ph s dng my thi cng
Chi ph SX chung
Gi thnh sn xut
Gi vn hng bn
Chi ph ti chnh
Chi ph bn hng
Chi ph QL doanh nghip
Thu nhp khc
Chi ph khc
Chi ph thu thu nhp doanh nghip
Nguyn Bng Phi
48,871,000
59,000,000
3,131,792
2,373,559
88,000,000
88,000,000
18,078,200
238,000,000
18,078,200
238,000,000
43,816,666
43,816,666
70,469,900
70,469,900
6,200,000
12,088,333
6,200,000
12,088,333
91,131,792
91,131,792
48,112,767
59,000,000
140
Tin Hc K Ton
TNG CNG
Lp bng
NGUYN BNG PHI
Nguyn Bng Phi
1,998,740,000
1,998,740,000
K ton trng
BI QUANG THNH
1,724,431,549
1,724,431,549
2,045,496,766
2,045,496,766

Gim c
TRNH TH VIN
141
Tin Hc K Ton
Bi tp Chng 4
1. Lp Bng cn i pht sinh cc ti khon chi tit
2. Lp Bng cn i pht sinh cc ti khon cp 1
2. Lp Bng cn i pht sinh cc ti khon c tng hp chi tit
Nguyn Bng Phi
142
Tin Hc K Ton
Chng 5
LP CC BO CO TI CHNH
I. LP BNG CN I K TON
1. Cu trc bng.
CTY TNHH TY
BNG CN I K TON
Ngy xx thng xx nm xxx
CH TIU
TI SN (100+200)
A. TI SN NGN HN
I. TIN V CC KHON TNG NG
TIN
1.Tin
2.Cc khon tng ng tin
II. CC KHON U T TI CHNH
NGN HN
1.u t chng khon ngn hn

3.D phng gim gi u t ngn hn (*)
III. CC KHON PHI THU
1.Phi thu ca khch hng

2.Tr trc cho ngi bn
3.Phi thu ni b ngn hn
4.Phi thu theo tin hp ng XD
5.Cc khon phi thu khc
6.D phng cc khon phi thu kh i (*)
IV. HNG TN KHO
1. Hng tn kho
2.D phng gim gi hng tn kho
V. TI SN NGN HN KHC
1.Chi ph tr trc ngn hn

2.Thu GTGT c khu tr
3.Thu v cc khon phi thu nh nc
4.Ti sn ngn hn khc
Nguyn Bng Phi
M
S
270
100
Thuyt
minh
S CUI
K
S U
NM
110
111
112
V.01
120
V.02
121
129
130
131
132
133
134
135
139
140
141
149
150
151
152
154
158
V.03
V.04
V.05
143
Tin Hc K Ton
B. TI SN DI HN
I. CC KHON PHI THU DI HN
1.Phi thu di hn ca khch hng

2.Vn kinh doanh n v trc thuc
3.Phi thu di hn ni b
4.Phi thu di hn khc
5.D phng phi thu di hn kh i (*)
II. TI SN C NH
1.Ti sn c nh hu hnh
-Nguyn gi
-Gi tr hao mn ly k (*)
2.Ti sn c nh thu ti chnh
-Nguyn gi
3.TSC v hnh
-Nguyn gi
4.Chi ph xy dng c bn d dang
III. BT NG SN U T
-Nguyn gi
IV. CC KHON U T TI CHNH DI
HN
1.u t vo cng ty con

2.u t vo cng ty lin kt, lin doanh
3.u t di hn khc
4.D phng gim gi u t ti chnh di
hn
V. TI SN DI HN KHC
1.Chi ph tr trc di hn
2.Ti sn thu thu nhp hon li
3.Ti sn di hn khc
TNG CNG TI SN
NGUN VN (300+400)
A.N PHI TR
I. N NGN HN
1.Vay v n ngn hn
Nguyn Bng Phi
200
210
211
212
213
218
219
220
221
222
223
224
225
226
227
228
229
230
240
241
242
V.06
V.07
V.08
V.09
V.10
V.11
V.12
250
251
252
258
V.13
259
260
261
262
268
270
440
300
310
311
V.14
V.21
V.15
144
Tin Hc K Ton
2.Phi tr ngi bn
3.Ngi mua tr tin trc
4.Thu v cc khon phi np nh nc
5.Phi tr ngi lao ng
6.Chi ph phi tr
7.Phi tr ni b
8.Phi tr theo tin KH hp ng xy
dng
9.Cc khon phi tr, phi np ngn hn
khc
10.D phng phi tr ngn hn (*)
II. N DI HN
1.Phi tr di hn ngi bn
2.Phi tr di hn ni b
3.Phi tr di hn khc
4.Vay v n di hn
5.Thu thu nhp hon li phi tr
6.D phng tr cp mt vic lm
7.D phng phi tr di hn
B.VN CH S HU
I. VN CH S HU
1.Vn u t ca ch s hu
2.Thng d vn c phn
3.Vn khc ca ch s hu
4.C phiu qu
5.Chnh lch ng gi li ti sn
6.Chnh lch t gi hi oi
7.Qu u t pht trin
8.Qu d phng ti chnh
9.Qu khc thuc vn ch s hu
10.Li nhun sau thu cha phn phi
11.Ngun vn u t XDCB
II. NGUN KINH PH V QU KHC
1.Qu khen thng phc li

2.Ngun kinh ph
3.Ngun kinh ph hnh thnh TSC
TNG CNG NGUN VN
Nguyn Bng Phi
312
313
314
315
316
317
V.16
V.17
318
319
V.18
320
330
331
332
333
334
335
336
337
400
410
411
412
413
414
415
416
417
418
419
420
421
430
431
432
433
V.19
V.20
V.21
V.22
V.23
440
145
Tin Hc K Ton
Cc ch tiu ngoi bng

1. Ti sn thu ngoi
2. Vt t hng ho nhn gi h, nhn gia
cng
3. Hng ho nhn bn h, nhn k gi, k
cc
4. N kh i x l
5. Ngoi t cc loi
6. D ton chi s nghip d n
KT
001
002
003
004
007
008
Ghi ch: S liu trong cc ch tiu c du (*) l s m c ghi di hnh thc ghi trong ngoc n
TPHCM, Ngy xx thng xx nm xxx

Lp bng
K ton trng
(K v ghi r h tn)
(K v ghi r h tn)
Gim c
(K v ghi r h tn)
2. K thut lp bng.
Bc 1:
- S dng tp tin Excel k ton nm c s liu ca 12 thng trong nm (xem
phn C5-I.4.2. To tp tin k ton nm)
- Chn 1 sheet trng trong tp tin Excel k ton, i tn sheet l CDKT
- Thc hin thit k v trnh by mu Bng cn i k ton theo quy nh ca B
Ti Chnh.
Bc 2: S liu lp Bng cn i k ton s do Bng Danh mc ti khon cung cp
nn trc khi lp cng thc Bng CKT ta tin hnh x l s liu trong bng DMTK
Ti sheet DMTK tin hnh lp cc ct ph x l s liu
Theo nguyn tc lp Bng cn i k ton th ct S u nm s do nm trc
chuyn sang ta ch thc hin S cui k nhng nu n v dng Excel qun l s liu
k ton ln u th ta s lp cng thc tnh ton cho c hai ct S u nm v S cui k.
M cp l yu t quan trng dng tp hp s liu truy xut ln Bng cn i k
ton v vy khi tin hnh khai bo cc ti khon trong Bng danh mc ti khon th vic
nhp M TSNV cho cc ti khon (t loi 1 -> 4) phi tht cn thn v chnh xc. Tuy
nhin do c mt s ti khon c tnh cht c bit nh TK131, 138, 141, 331, 333, 337,
338 (chng hn nh i vi TK131 nu ti khon chi tit c s d >0 th c ngha l mt
Nguyn Bng Phi
146
Tin Hc K Ton
khon phi thu s thuc phn ti sn nhng ngc li nu ti khon chi tit c s d <0
th c ngha l mt khon phi tr s thuc phn ngun vn) nn ta phi lp ct ph x
l M TSNV ca cc trng hp c bit ny (lp ct MaTSNVDN truy xut s u
k, lp ct MaTSNVCK truy xut s cui k).
Mt khc, s liu ca nhm TK131, 138, 141, 331, 333, 337, 338 l s m nhng
khi ln cn i phi l s dng, ng thi i vi nhm cc ti khon d phng (k t
th 3 ca SHTK l s 9 TK129, 139, 159) v nhm ti khon hao mn ti sn c nh
th s liu trong Bng danh mc ti khon l s dng khi ln cn i phi chuyn thnh
s m nn ta phi lp ct ph x l s liu (ct SODN, SOCK).
Sau khi lp xong cc ct ph ta thc hin t tn cho cc ct nh hng dn l
MaTSNVDN, MaTSNVCK, SODN, SOCK
Cng thc cho cc ct ph nh sau:
9 Ct M TS-NV u nm:
=IF(AND(LEFT(B5,3)="131";F5<0);"300.310.313";
IF(AND(OR(LEFT(B5;3)="138";LEFT(B5;3)="141");F5<0);"300.310.319";
IF(AND(LEFT(B5;3)="331";F5<0);"100.130.132";
IF(AND(LEFT(B5;3)="333";F5<0);"100.150.152";
IF(AND(LEFT(B5;3)="337";F5<0);"100.130.134";
IF(AND(LEFT(B5;3)="338";F5<0);"100.130.135";A5))))))
Hoc
=IF(F5>=0;A5;IF(LEFT(B5,3)="131";"300.310.313";
IF(OR(LEFT(B5;3)="138";LEFT(B5;3)="141");"300.310.319";
IF(LEFT(B5;3)="331";"100.130.132";
IF(LEFT(B5;3)="333";"100.150.152";
IF(LEFT(B5;3)="337";"100.130.134";
IF(LEFT(B5;3)="338";"100.130.135")))))))
Trong , A5 l u tin ca ct M TSNV, B5 l u tin ca ct SHTK
v F5 l u tin ca ct SDD
Nguyn Bng Phi
147
Tin Hc K Ton
9 Ct M TS-NV cui k
=IF(AND(LEFT(B5,3)="131";J5<0);"300.310.313";
IF(AND(OR(LEFT(B5;3)="138";LEFT(B5;3)="141");J5<0);"300.310.319";
IF(AND(LEFT(B5;3)="331";J5<0);"100.130.132";
IF(AND(LEFT(B5;3)="333";J5<0);"100.150.152";
IF(AND(LEFT(B5;3)="337";J5<0);"100.130.134";
IF(AND(LEFT(B5;3)="338";J5<0);"100.130.135";A5))))))
Hoc
=IF(J5>=0;A5;IF(LEFT(B5,3)="131";"300.310.313";
IF(OR(LEFT(B5;3)="138";LEFT(B5;3)="141");"300.310.319";
IF(LEFT(B5;3)="331";"100.130.132";
IF(LEFT(B5;3)="333";"100.150.152";
IF(LEFT(B5;3)="337";"100.130.134";
IF(LEFT(B5;3)="338";"100.130.135")))))))
Trong , A5 l u tin ca ct M TSNV, B5 l u tin ca ct SHTK
v J5 l u tin ca ct SDC
9
Ct S u nm (SODN)
=IF(OR(AND(LEFT(B5;3)="131";F5<0);
AND(OR(LEFT(B5;3)="138";LEFT(B5;3)="141");F5<0);
AND(LEFT(B5;3)="331";F5<0);AND(LEFT(B5;3)="333";F5<0);
AND(LEFT(B5;3)="337";F5<0);AND(LEFT(B5;3)="338";F5<0);
LEFT(B5;3)="214";MID(B5;3;1)="9");-1;1)*F5
9 Ct S cui k (SOCK)
=IF(OR(AND(LEFT(B5;3)="131";J5<0);
AND(OR(LEFT(B5;3)="138";LEFT(B5;3)="141");J5<0);
AND(LEFT(B5;3)="331";J5<0);AND(LEFT(B5;3)="333";J5<0);
AND(LEFT(B5;3)="337";J5<0);AND(LEFT(B5;3)="338";J5<0);
LEFT(B5;3)="214";MID(B5;3;1)="9");-1;1)*J5
Tn vng cho cc ct va to l MaTSNVDN, MaTSNVCK, SODN, SOCK c
t trc trong bng danh mc ti khon (Xem phn C1-III.1 lp bng danh mc ti
khon)
Nguyn Bng Phi
148
Tin Hc K Ton
Bc 3: Ti sheet CDKT, lp cng thc in d liu nh sau:

S u nm: da vo m s lm iu kin ta dm hm SUMIF tp hp s liu
t ct SODN trong bng danh mc ti khon
=SUMIF(MaTSNVDN;* &B8&*;SODN)
S cui k: da vo m s lm iu kin ta dm hm SUMIF tp hp s liu t
ct SOCK trong bng danh mc ti khon
=SUMIF(MaTSNVCK; *&B8&*;SOCK)
Trong B8 l u tin ca ct M s, v M TSNV l mt chui k t cc m
s ni nhau bng du chm (.) nn ta dng du * l i din cho cc m s bt k ng
trc v ng sau m s ang c tng hp.
Thc hin nh dng d liu s theo dng #,##0;(#,##0);; v sao chp cng thc
cho nhng cn li
Lp cng thc tnh tng cho cc mc theo quy nh
Tng ti sn: chn a ch tng ng vi cng thc sau
[M s 270] = [M s 100] + [M s 200]
Tng ngun vn: chn a ch tng ng vi cng thc sau
[M s 440] = [M s 300] + [M s 300]
9 Kim tra: da vo nguyn tc sau y thc hin kim tra cho bng
Tng ti sn = Tng ngun vn
9 In n
Thc hin in bng cn i k ton ra giy
Bng cn i k ton:
BNG CN I K TON
CTY TNHH TY
NI DUNG
M
S
Thuyt
minh
S CUI K
S U NM
1,964,092,767
1,939,461,000
100
1,391,717,766
1,504,961,000
110
111
329,100,000
329,100,000
718,000,000
718,000,000
TI SN
A. TI SN NGN HN
I. TIN V CC KHON TNG NG
TIN
1.Tin
Nguyn Bng Phi
V.01
149
Tin Hc K Ton
2.Cc khon tng ng tin

II. CC KHON U T TI CHNH NGN
HN
1.u t chng khon ngn hn

3.D phng gim gi u t ngn hn (*)
III. CC KHON PHI THU
1.Phi thu ca khch hng

2.Tr trc cho ngi bn
3.Phi thu ni b ngn hn
4.Phi thu theo tin hp ng XD
5.Cc khon phi thu khc
6.D phng cc khon phi thu kh i
(*)
IV. HNG TN KHO
1. Hng tn kho
2.D phng gim gi hng tn kho (*)
V. TI SN NGN HN KHC
1.Chi ph tr trc ngn hn

2.Thu GTGT c khu tr
3.Thu v cc khon phi thu nh nc
4.Ti sn ngn hn khc
B. TI SN DI HN
I. CC KHON PHI THU DI HN
1.Phi thu di hn ca khch hng

2.Vn kinh doanh n v trc thuc
3.Phi thu di hn ni b
4.Phi thu di hn khc
5.D phng phi thu di hn kh i (*)
II. TI SN C NH
1.Ti sn c nh hu hnh
-Nguyn gi
2.Ti sn c nh thu ti chnh
-Nguyn gi
3.TSC v hnh
-Nguyn gi
4.Chi ph xy dng c bn d dang
III. BT NG SN U T
-Nguyn gi
IV. CC KHON U T TI CHNH DI
HN
1.u t vo cng ty con

2.u t vo cng ty lin kt, lin doanh
3.u t di hn khc
Nguyn Bng Phi
112
120
121
129
130
131
132
133
134
135
139
140
141
149
150
151
152
154
158
200
210
211
212
213
218
219
220
221
222
223
224
225
226
227
228
229
230
240
241
242
250
251
252
258
V.02
V.03
V.04
212,751,000
164,400,000
195,351,000
147,000,000
55,700,000
55,700,000
(7,349,000)
831,156,766
872,086,766
(40,930,000)
18,710,000
2,750,000
15,960,000
(7,349,000)
591,610,000
632,540,000
(40,930,000)
572,375,001
434,500,000
572,375,001
454,375,001
512,000,000
(57,624,999)
434,500,000
316,500,000
372,000,000
(55,500,000)
118,000,000
118,000,000
V.05
V.06
V.07
V.08
V.09
V.10
V.11
V.12
V.13
150
Tin Hc K Ton
4.D phng gim gi u t ti chnh di

hn
V. TI SN DI HN KHC
1.Chi ph tr trc di hn
2.Ti sn thu thu nhp hon li
3.Ti sn di hn khc
TNG CNG TI SN
NGUN VN
A.N PHI TR
I. N NGN HN
1.Vay v n ngn hn
2.Phi tr ngi bn
3.Ngi mua tr tin trc
4.Thu v cc khon phi np nh nc
5.Phi tr ngi lao ng
6.Chi ph phi tr
7.Phi tr ni b
8.Phi tr theo tin KH hp ng xy
dng
9.Cc khon phi tr, phi np ngn hn
khc
10.D phng phi tr ngn hn (*)
II. N DI HN
1.Phi tr di hn ngi bn
2.Phi tr di hn ni b
3.Phi tr di hn khc
4.Vay v n di hn
5.Thu thu nhp hon li phi tr
6.D phng tr cp mt vic lm
7.D phng phi tr di hn
B.VN CH S HU
I. VN CH S HU
1.Vn u t ca ch s hu
2.Thng d vn c phn
3.Vn khc ca ch s hu
4.C phiu qu
5.Chnh lch ng gi li ti sn
6.Chnh lch t gi hi oi
7.Qu u t pht trin
8.Qu d phng ti chnh
9.Qu khc thuc vn ch s hu
10.Li nhun sau thu cha phn phi
11.Ngun vn u t XDCB
II. NGUN KINH PH V QU KHC
1.Qu khen thng phc li

2.Ngun kinh ph
3.Ngun kinh ph hnh thnh TSC
Nguyn Bng Phi
259
260
261
262
268
270
440
300
310
311
312
313
314
315
316
317
V.14
V.21
1,964,092,767
1,964,092,767
1,939,461,000
1,939,461,000
V.17
808,390,000
808,390,000
335,000,000
167,060,000
24,500,000
38,600,000
81,500,000
56,000,000
783,000,000
783,000,000
335,000,000
173,000,000
44,500,000
34,200,000
81,500,000
56,000,000
V.18
105,730,000
58,800,000
1,155,702,767
1,096,702,767
1,048,590,000
1,156,461,000
1,097,461,000
1,048,590,000
48,112,767
48,871,000
59,000,000
59,000,000
59,000,000
59,000,000
V.15
V.16
318
319
320
330
331
332
333
334
335
336
337
400
410
411
412
413
414
415
416
417
418
419
420
421
430
431
432
433
V.19
V.20
V.21
V.22
V.23
151
Tin Hc K Ton
TNG CNG NGUN VN
440
Cc ch tiu ngoi bng
KT
1
1. Ti sn thu ngoi
2. Vt t hng ho nhn gi h, nhn
gia cng
3. Hng ho nhn bn h, nhn k gi,
k cc
4. N kh i x l
5. Ngoi t cc loi
6. D ton chi s nghip d n
Lp bng
1,939,461,000
2
3
4
7
8
K ton trng
NGUYN BNG PHI
1,964,092,767
BI QUANG THNH
TP.HCM, Ngy xx nm xx nm
2008
Gim c
TRNH TH VIN
4. Thao tc khi chuyn sang k k ton sau

4.1. Chuyn s liu sang k k ton sau
~ Chuyn s liu:
- Khi n v s dng Excel qun l v khai thc s liu k ton th k ton vin
to tp tin Excel k ton vi cu trc cc sheet ging nh cc phn hng dn, sau khi
kt thc k k ton hin ti chuyn sang k k ton mi th k ton vin thc hin Save
As tp tin k trc thnh tn tp tin k ny (KeToanT01-08.xls KeToanT02-08.xls).
- M tp tin ca k mi, xa ton b s liu trong sheet S tp hp nghip v k
ton
- Chuyn s liu sang k k ton sau:
Cch 1: Chuyn th cng
M ng thi tp tin ca k trc v k ny (KeToanT01-08.xls, KeToanT0208.xls)
Chuyn s d trong Bng danh mc ti khon:
Chn tp tin k trc (KeToanT01-08.xls), chn sheet DMTK, copy ton
b d liu ca ct SDC (v s d cui ca k trc s chnh l s d u
ca k sau)
Chn tp tin ca k sau (KeToanT02-08.xls), chn sheet DMTK, chn ct
SDD
Thc hin EditPaste special~Value
Nguyn Bng Phi
152
Tin Hc K Ton
Chuyn s lng tn ca cc ti khon hng tn kho trong Bng danh mc ti

khon:
Chn tp tin k trc (KeToanT01-08.xls), chn sheet DMTK, copy ton
b d liu ca ct TN CK
Chn tp tin ca k sau (KeToanT02-08.xls), chn sheet DMTK, chn ct
TN DK
-Thc hin EditPaste special~Value
Cch 2: Lin kt d liu
M ng thi file k ton k trc v k ny (KeToan01-08.xls v KeToan0208.xls)
Chn file k ny lm file hin hnh (KeToan02-08.xls)
Ti sheet DMTK, chn khi 2 ct TN DK v SDD t dng d liu u tin
n dng cui cng (v d: E5:F500)
G du =
Dng chut click chn file Excel k ton k trc (KeToan01-08.xls)
Chn sheet DMTK, chn khi 2 ct TN CK v SDC t dng d liu u tin
n dng cui cng (v d: I5:J240)
Nhn Ctrl+Shift+Enter kt thc
Khi , cng thc s c dng l
{='[KeToanT01-08.xls]DMTK'!$I$5:$J$500}
Trong : [KeToanT01-08.xls] l tn file trong c php lin kt ng c dng
[Tn_file]Tn_sheet!a ch /a ch vng
Lu :
- Trong c hai cch chuyn s liu trnh by trn khi thc hin chuyn s liu
lun phi tun th nguyn tc l s lng ti khon chi tit khai bo trong Bng danh
mc ti khon l nh nhau th s liu mi chnh xc.
- i vi cch 2 (lin kt ng) khi c 1 ti khon chi tit pht sinh mi th ta phi
khai bo cp nht cho tt c cc k k ton trc v hin ti.
- i vi thao tc chuyn s liu sang nin k ton sau cng c p dng
tng t.
~ Chnh sa thng tin v thi gian trong k k ton sau:
Nguyn Bng Phi
153
Tin Hc K Ton
Do cng thc ti cc s v cc bng bo co c lp hon chnh t tp tin ca

k k ton trc nn khi ta Save As tp tin ca k trc thnh tp tin ca k ny th tt c
cc s v bo co s t ng ln s liu khi ta nhp (hch ton) hon tt cc nh khon
k ton vo S tp hp nghip v k ton. Tuy nhin, c mt s thng tin lun cn thay
i l k k ton v ngy lp bo co vo cui mi bo co. Nu vic ny c thc
hin th cng (chnh sa bng tay cho tng s, bo co) th qu mt thi gian v c th s
sut. khc phc v lm n gin ha cng vic ny k ton vin nn p dng quy trnh
sau:
- Chn 1 sheet trng trong tp tin Excel k ton, nhp cc thng tin
- t tn vng cho cc thng tin

- Ti cc sheet lp s hoc bo co, ta dng tn vng truy xut cc thng tin cn
thit nh hnh sau:
- Khi chuyn sang k k ton sau, ta m sheet thng tin v nhp li thng tin v
KKT K k ton, NLBC Ngy lp bo co,...
4.2. To tp tin k ton nm
Nguyn Bng Phi
154
Tin Hc K Ton
- Sau khi hon tt tp tin Excel k ton thng 01-yy k ton vin thc hin Save
As tp tin Excel k ton thng 01-yy thnh tp tin Excel k ton nm (KetoanT01-08.xls
KetoanN2008.xls) v tp tin ny s cung cp s d u ca c nm ti chnh phc v
cho vic lp bo co ti chnh ca nin k ton
- Sau mi k k ton (mi thng), tin hnh sao chp ton b d liu trong sheet
S tp hp nghip v k ton ca k va kt thc vo sheet STHNV ca tp tin Excel k
ton nm (nh vy sau 12 thng th trong sheet STHNV ca tp tin Excel k ton nm s
c chng t pht sinh t thng 01 n thng 12).
- S dng tp tin Excel k ton nm lp cc bo co ti chnh nm.
Lu :
- Trong qu trnh hch ton nu c pht sinh thm ti khon chi tit mi th ngoi
vic cp nht khai bo ti khon mi vo bng danh mc ti khon ca k hin ti ta cn
phi cp nht vo bng danh mc ti khon trong tp tin ca cc k k ton trc v tp
tin k ton nm.
- Sau mi qu ta s s dng tp tin Excel k ton nm lp bo co Bng cn i
ti khon (Bng cn i pht sinh) ca 3 thng, 6 thng, 9 thng v 12 thng.
- Kt thc qu 2, ta s dng file k ton nm lp bo co ti chnh gia nin
- Kt thc nm, ta s dng file k ton nm lp bo co ti chnh nm
II. LP BO CO KT QU HOT NG KINH DOANH
1. Cu trc bng
CTY TNHH TY
BO CO KT QU HOT NG KINH DOANH

Nm xxxx
CH TIU
M
S
Thuy
t minh
Nm Nay
[1]
1. Doanh thu bn hng v cung cp dch v
2. Cc khon gim tr doanh thu
3. Doanh thu thun v bn hng ha v cung
cp dch v
4. Gi vn hng bn
[2]
1
2
[3]
VI.25
[4]
Nguyn Bng Phi
Nm
Trc
[5]
10
11
VI.27
155
Tin Hc K Ton
5. Li nhun gp t bn hng v cung cp

dch v
6. Doanh thu hot ng ti chnh
7. Chi ph ti chnh
-Trong : chi ph li vay
8. Chi ph bn hng
9. Chi ph qun l doanh nghip
10. Li nhun thun t kinh doanh
11. Thu nhp khc
12. Chi ph khc
13. Li nhun khc
14. Tng li nhun k ton trc thu
15. Chi ph thu TNDN hin hnh
16. Chi ph thu TNDN hon li
17. Li nhun sau thu
18. Li sut c bn trn c phiu(*)
20
21
22
23
24
25
30
31
32
40
50
51
52
60
70
VI.26
VI.28
VI.30
VI.30
(*) Ch tiu ny ch p dng i vi cng ty c phn
Tp.HCM, Ngy___thng___nm___
Lp bng
K ton trng
(K v ghi r h tn)
(K v ghi r h tn)
Gim c
(K v ghi r h tn)
2. K thut lp bng.
Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, i tn sheet l KQKD
- Thc hin thit k v trnh by mu Bo co kt qu hot ng kinh doanh theo
quy nh ca B Ti Chnh.
Bc 2: Lp cng thc cho cc trong bng
- S liu nm trc: chuyn t nm trc sang
- S liu nm nay: Dng hm DSUM() tp hp s liu cho tng ch tiu
Ta da vo nh khon (1 TK n - 1 TK c) trong S tp hp nghip v k ton
lp iu kin cho cc ch tiu trong bo co kt qu hot ng sn xut kinh doanh.
+ Lp cc vng iu kin nh sau:
Nguyn Bng Phi
156
Tin Hc K Ton
t tn vng cho tng ch tiu.

+ Lp cng thc ti cc tng ng vi tng ch tiu trong ct Nm Nay:
D4-[M s 1]: Doanh thu bn hng v cung cp dch v
=DSUM(STHNV;8;MS1) vi MS1 l a ch vng iu kin MS1
D5-[M s 2]: Cc khon gim tr doanh thu
=DSUM(STHNV;8;MS2)
D6-[M s 10]: u t thun v bn hng v cung cp dch v
=M s 1 M s 2
D7-[M s 11]: Gi vn hng bn
=DSUM(STHNV;8;MS11)
D8-[M s 20]: Li nhun gp t bn hng v cung cp dch v
=M s 10 M s 11
D9-[M s 21]: Doanh thu hot ng ti chnh
=DSUM(STHNV;8;MS21)
Nguyn Bng Phi
157
Tin Hc K Ton
D10-[M s 22]: Chi ph ti chnh

=DSUM(STHNV;8;MS22)
D11-[M s 23]: Chi ph v li vay
=DSUM(STHNV;8;MS23)
D12-[M s 24]: Chi ph bn hng
=DSUM(STHNV;8;MS24)
D13-[M s 25]: Chi ph qun l doanh nghip
=DSUM(STHNV;8;MS25)
D14-[M s 30]: Li nhun thun t kinh doanh
=M s 20 + M s 21 - M s 22 M s 24 - M s 25
D15-[M s 31]: Thu nhp khc
=DSUM(STHNV;8;MS31)
D16-[M s 32]: Chi ph khc
=DSUM(STHNV;8;MS32)
D17-[M s 40]: Li nhun khc
=M s 31 M s 32
D18-[M s 50]: Tng li nhun k ton trc thu
=M s 30 + M s 40
D19-[M s 51]: Chi ph thu TNDN hin hnh
=DSUM(STHNV;8;MS51a)-DSUM(STHNV;8;MS51b)
D20-[M s 52]: Chi ph thu TNDN hon li
=DSUM(STHNV;8;MS52a)-DSUM(STHNV;8;MS52b)
D21-[M s 60]: Li nhun sau thu
=M s 50 M s 51 - M s 52
D22-[M s 70]: nhp gi tr thc t t bn phm
3. Kim tra v in n bng
- Kim tra s liu
- Chnh trang, chnh l
- Thc hin chc nng Print Preview xem tng qut bo co trc khi in ra
giy. Thc hin in bo co ra giy
Nguyn Bng Phi
158
Tin Hc K Ton
CTY TNHH TY
BO CO KT QU HOT NG KINH DOANH

NM: xxxx
M
S
CH TIU
1.Doanh thu bn hng v cung cp dch v

2.Cc khon gim tr doanh thu
3.Doanh thu thun v bn hng ha v cung
cp dch v
4.Gi vn hng bn
5.Li nhun gp t bn hng v cung cp dch
v
6.Doanh thu hot ng ti chnh
7.Chi ph ti chnh
-Trong : chi ph li vay
8.Chi ph bn hng
9.Chi ph qun l doanh nghip
10.Li nhun thun t kinh doanh
11.Thu nhp khc
12.Chi ph khc
13.Li nhun khc
14.Tng li nhun k ton trc thu
15. Chi ph thu TNDN hin hnh
16. Chi ph thu TNDN hon li
17. Li nhun sau thu
18. Li sut c bn trn c phiu
Lp bng
NGUYN BNG PHI
1
2
10
11
20
21
22
23
24
25
30
31
32
40
50
51
52
60
70
K ton trng
Thuyt
minh
Nm Nay
VI.25
88,000,000
VI.27
88,000,000
70,469,900
Nm Trc
17,530,100
VI.26
VI.28
6,200,000
12,088,333
(758,233)
(758,233)
VI.30
VI.30
(758,233)
TP.HCM, Ngy xx thng xx nm xxxx
Gim c
BI QUANG THNH
TRNH TH VIN
4. Thao tc chuyn s liu sang nin k ton sau

- Khi lp bo co kt qu hot ng sn xut kinh doanh cho nin k ton hin
ti th ct s liu Nm Trc cn phi c ly t tp tin Excel k ton ca nin trc,
thao tc chuyn s liu nh sau:
- M ng thi tp tin Excel k ton ca nm trc v nm hin ti
(KeToanN2008.xls, KeToanN2009.xls)
- Chn sheet KQKD ca tp tin nm trc (KeToanN2008.xls)
- Thc hin copy ct s liu ca ct Nm Nay
- Chn sheet KQKD ca tp tin nm hin ti (KeToanN2009.xls)
- Chn ct s liu Nm Trc
Nguyn Bng Phi
159
Tin Hc K Ton
- Thc hin EditPaste special~Value (c th chn ~ Value and number

format)
- nh dng li (nu cn).
- Thc hin lu tr tp tin Excel k ton k hin ti
III. LP BO CO LU CHUYN TIN T
1. Cu trc bng
CTY TNHH TY
BO CO LU CHUYN TIN T
629B H.Vn Th F4 Q.Tn Bnh TPHCM
(Theo phng php trc tip)
Nm xxxx
CH TIU
M
s
Thuyt
minh
Nm
nay
Nm
trc
[1]
[2]
[3]
[4]
[5]
I. LU CHUYN TIN T T HOT NG

KINH DOANH
1. Tin thu t bn hng, cung cp cc loi dch

v v doanh thu khc
2. Tin chi tr cho ngi cung cp hng ha v

dch v
3. Tin chi tr cho ngi lao ng
4. Tin chi tr li vay
5. Tin chi np thu thu nhp doanh nghip
6. Tin thu khc t hot ng kinh doanh
7. Tin chi khc cho hot ng kinh doanh
Lu chuyn tin thun t hot ng kinh

doanh
20
II. LU CHUYN TIN T HOT NG

U T
1. Tin chi mua sm, xy dng TSC v cc

ti sn di hn khc
21
2. Tin thu thanh l, nhng bn TSC v cc

ti sn di hn khc
22
3. Tin chi cho vay, mua cc cng c n ca
23
Nguyn Bng Phi
160
Tin Hc K Ton
cc n v khc
4. Tin thu hi cho vay, bn li cc cng c n
ca cc n v khc
24
5. Tin chi u t gp vn vo cc n v khc
25
6. Tin thu hi u t gp vn vo cc n v
khc
26
7. Tin thu li cho vay, c tc v li nhun

c chia
27
Lu chuyn tin t hot ng kinh doanh

u t
30
III. LU CHUYN TIN T HOT NG

TI CHNH
1. Tin thu t pht hnh c phiu, nhn vn gp

ca ch s hu
31
2. Tin tr vn gp cho cc ch s hu, mua li

c phiu ca DN pht hnh
32
3. Tin vay ngn hn, di hn nhn c
33
4. Tin chi tr n gc vay
34
5. Tin chi tr n thu ti chnh
35
6. C tc, li nhun tr cho ch s hu
36
Lu chuyn tin thun t hot ng ti

chnh
40
Lu chuyn tin thun trong k

(50=20+30+40)
50
Tin v tng ng tin u k
60
nh hng ca thay i t gi hi oi ngoi t
61
Tin v tng ng tin cui k

(70=50+60+61)
70
VII.34
TP.HCM, Ngy xx thng xx nm xxxx

Lp bng
K ton trng
Gim c
(K v ghi r h tn)
(K v ghi r h tn)
(K v ghi r h tn)
Nguyn Bng Phi
161
Tin Hc K Ton
2. K thut lp bng
Bc 1:
- Chn 1 sheet trng trong tp tin Excel k ton, i tn sheet l LCTT
- Thc hin thit k v trnh by mu Bo co lu chuyn tin t theo quy nh ca
B Ti Chnh.
Bc 2: Lp cng thc cho cc trong bng
- S liu nm trc: chuyn t nm trc sang; S liu nm nay: Dng hm
DSUM() tp hp s liu cho tng ch tiu. Lp cc vng iu kin
M s 01. Thu t bn hng, cung cp dch v v doanh thu khc
LCTT01
TKNO
TKCO
ngha ca iu kin
111*
511*
Doanh thu bn hng thu bng tin mt
112*
511*
Doanh thu bn hng thu bng TGNH
111*
512*
Doanh thu bn hng ni b thu bng tin mt
112*
512*
Doanh thu bn hng ni b thu bng TGNH
111*
131*
Khch hng tr n bng tin mt
112*
131*
Khch hng tr n bng TGNH
111*
136*
thu ni b bng tin mt
112*
136*
thu ni b bng TGNH
111*
33311.01
Thu GTGT ca hng bn t hot ng chnh (chi tit) bng tin mt
112*
33311.01
Thu GTGT ca hng bn t hot ng chnh (chi tit) bng TGNH
111*
337*
Thu theo tin hp ng xy dng bng tin mt
112*
337*
Thu theo tin hp ng xy dng bng TGNH
112*
121*
Thu tin bn chng khon gi gc (c tnh cht thng mi)
112*
515.03
Thu tin li bn chng khon (c tnh cht thng mi) (chi tit)
M s 02. Tin tr cho ngi cung cp hng ha v dch v

LCTT02
TKNO
TKCO
ngha ca iu kin
121*
112*
Chi TGNH u t chng khon ngn hn (c tch cht thng mi)
331*
111*
Chi tr ngi cung cp bng tin mt
331*
112*
Chi tr ngi cung cp bng TGNH
336*
111*
Chi mua hng ni b bng tin mt
336*
112*
Chi mua hng ni b bng TGNH
152*
111*
Chi mua nguyn vt liu nhp kho bng tin mt
Nguyn Bng Phi
162
Tin Hc K Ton
152*
112*
Chi mua nguyn vt liu nhp kho bng TGNH
153*
111*
Chi mua cng c dng c nhp kho bng tin mt
153*
112*
Chi mua cng c dng c nhp kho bng TGNH
156*
111*
Chi mua hng ha nhp kho bng tin mt
156*
112*
Chi mua hng ha nhp kho bng TGNH
154*
111*
Chi tin mt mua nguyn vt liu giao gia cng
154*
112*
Chi TGNH mua nguyn vt liu giao gia cng
142*
111*
Chi tin mt mua cng c dng c dng ngay, phn b nhiu ln
142*
112*
Chi TGNH mua cng c dng c dng ngay, phn b nhiu ln
144*
11*
Chi tin mt, TGNH k qu m L/C
611*
111*
Chi tin mt mua hng (trng hp s dng phng php kim k nh k)
611*
112*
Chi TGNH mua hng (trng hp s dng phng php kim k nh k)
621*
111*
Chi tin mt mua nguyn vt liu dng ngay cho sn xut
621*
112*
Chi TGNH mua nguyn vt liu dng ngay cho sn xut
627*
111*
Chi tin mt phc v qun l phn xng sn xut
627*
112*
Chi TGNH phc v qun l phn xng sn xut
632*
111*
Chi tin mt mua hng ha tiu th ngay
632*
112*
Chi TGNH mua hng ha tiu th ngay
641*
111*
Chi tin mt cho hot ng bn hng
641*
112*
Chi TGNH cho hot ng bn hng
642*
111*
Chi tin mt cho b phn qun l doanh nghip
642*
112*
Chi tin mt cho b phn qun l doanh nghip
3352*
111*
Thc chi cc khon trch trc in, nc bng tin mt
3352*
112*
Chi TGNH tr cc khon chi thuc chi ph trch trc
1331*
11*
Chi tin thu GTGT hng ha, dch v u vo
M s 03. Tin chi tr cho ngi lao ng

LCTT03
TKNO
TKCO
ngha ca iu kin
334*
111*
Chi tin mt tr cho ngi lao ng
334*
112*
Chi TGNH tr cho ngi lao ng
3351*
111*
Thc chi khon trch trc tin lng ngh php bng tin mt (chi tit)
3351*
112*
Thc chi khon trch trc tin lng ngh php bng TGNH (chi tit)
351*
111*
Chi tr cp mt vic lm bng tin mt
351*
112*
Chi tr cp mt vic lm bng TGNH
M s 04. Tin chi tr li vay

LCTT04
TKNO
6351*
TKCO
111*
Nguyn Bng Phi
ngha ca iu kin
Chi tin mt tr li vay tnh vo chi ph hot ng ti chnh (chi tit)
163
Tin Hc K Ton
6351*
112*
Chi TGNH tr li vay tnh vo chi ph hot ng ti chnh (chi tit)
142*
111*
Chi tin mt tr trc li vay (chi tit)
142*
112*
Chi TGNH tr trc li vay (chi tit)
3353*
111*
Chi tin mt tr li vay khi o hn (chi tit)
3353*
112*
Chi TGNH tr li vay khi o hn (chi tit)
M s 05. Tin chi np thu thu nhp doanh nghip

LCTT05
TKNO
TKCO
ngha ca iu kin
3334*
111*
Chi tin mt np thu TNDN
3334*
112*
Chi TGNH np thu TNDN
M s 06. Tin thu khc t hot ng kinh doanh

LCTT06
TKNO
TKCO
ngha ca iu kin
111*
141*
Thu hi tm ng tha bng tin mt
112*
141*
Thu hi tm ng tha bng TGNH
111*
138*
Thu khc bng tin mt
112*
138*
Thu khc bng TGNH
111*
331*
Tin tr trc cho ngi bn thu hi li bng tin mt
112*
331*
Tin tr trc cho ngi bn thu hi li bng TGNH
111*
336*
Tin tr trc khon phi tr ni b nay thu hi li bng tin mt
112*
336*
Tin tr trc khon phi tr ni b nay thu hi li bng TGNH
111*
154*
Khon thu tin mt do bn ph liu ghi gim chi ph sn xut
112*
154*
Khon thu TGNH do bn ph liu ghi gim chi ph sn xut
111*
333*
Cc khon np thu tha thu hi li bng tin mt
112*
333*
Cc khon np thu tha thu hi li bng TGNH
111*
338*
Thu tin mt ghi gim cc khon phi tr khc
112*
338*
Thu TGNH ghi gim cc khon phi tr khc
111*
7111*
Thu tin mt t hot ng khc (chi tit)
11*
7111*
Thu TGNH t hot ng khc (chi tit)
M s 07. Tin chi khc cho hot ng kinh doanh

LCTT07
TKNO
TKCO
ngha ca iu kin
141*
111*
Chi tm ng bng tin mt
141*
112*
Chi tm ng bng TGNH
531*
111*
Tr li tin mt cho khch hng do hng bn b tr li
Nguyn Bng Phi
164
Tin Hc K Ton
531*
112*
Chi TGNH tr li cho khch hng do hng bn b tr li
532*
111*
Chi tin mt do gim gi hng bn
532*
112*
Chi TGNH do gim gi hng bn
138*
111*
Kim k thiu tin mt
138*
112*
Kim k thiu TGNH
3332*
11*
Chi np thu tiu th c bit (bng tin mt, hoc bng TGNH)
3333*
11*
Chi np thu xut nhp khu (bng tin mt hoc bng TGNH)
3331*
11*
Chi np thu GTGT (bng tin mt hoc bng TGNH)
3335*
11*
Chi np thu TNCN (bng tin mt hoc bng TGNH)
3336*
11*
Chi np thu ti nguyn (bng tin mt hoc bng TGNH)
3337*
11*
Chi np thu nh t, tin thu t (bng tin mt hoc bng TGNH)
3338*
11*
Chi np thu khc (bng tin mt hoc bng TGNH)
3339*
11*
Chi np ph, l ph (bng tin mt hoc bng TGNH)
338*
11*
Chi khc (bng tin mt hoc bng TGNH)
131*
11*
Tr li tin ngi mua ng trc (bng tin mt hoc bng TGNH)
336*
11*
Chi thanh ton ni b cc khon lp qu cp di
6358*
11*
Chi tin chit khu thanh ton cho khch hng (chi tit)
8111*
11*
Chi cho hot ng khc (chi tit)
M s 21. Tin chi mua sm, xy dng TSC v cc ti sn di hn khc

LCTT21
TKNO
TKCO
ngha ca iu kin
211*
111*
Chi tin mt mua TSC
211*
112*
Chi TGNH mua TSC
213*
111*
Chi tin mt mua TSC v hnh
213*
112*
Chi TGNH mua TSC v hnh
217*
111*
Chi tin mt mua bt ng sn u t
217*
112*
Chi TGNH mua bt ng sn u t
241*
111*
Chi tin mt xy dng c bn
241*
112*
Chi TGNH xy dng c bn
221*
111*
Chi tin mt u t vo cng ty con
221*
112*
Chi TGNH u t vo cng ty con
1332*
11*
Chi tr tin thu GTGT u vo c khu tr ca TSC
3312*
111*
Chi tr ngi bn TSC bng tin mt (chi tit)
3312*
112*
Chi tr ngi bn TSC bng TGNH (chi tit)
3362*
111*
Chi tr ngi bn (ni b) TSC bng tin mt (chi tit)
3362*
112*
Chi tr ngi bn (ni b) TSC bng TGNH (chi tit)
3353*
111*
Thc chi sa cha ln c trch trc bng tin mt
3353*
112*
Thc chi sa cha ln c trch trc bng TGNH
Nguyn Bng Phi
165
Tin Hc K Ton
8112*
11*
Chi thanh l, nhng bn (bng tin mt hoc bng TGNH) (chi tit)
M s 22. Tin thu t thanh l , nhng bn TSC v cc ti sn di hn khc

LCTT22
TKNO
TKCO
ngha ca iu kin
111*
7112*
Thu t thanh l, nhng bn bng tin mt (chi tit)
112*
7112*
Thu t thanh l, nhng bn bng TGNH (chi tit)
111*
33311.02
Thu GTGT phi np thu bng tin mt
112*
33311.02
Thu GTGT phi np thu bng TGNH
111*
5117*
Thu tin do bn bt ng sn u t bng tin mt
112*
5117*
Thu tin do bn bt ng sn u t bng TGNH
M s 23. Tin chi cho vay, mua cc cng c n ca n v khc

LCTT23
TKNO
TKCO
ngha ca iu kin
128*
111*
Chi tin u t ngn hn khc bng tin mt
128*
112*
Chi tin u t ngn hn khc bng TGNH
228*
111*
Chi tin u t di hn khc bng tin mt
228*
112*
Chi tin u t di hn khc bng TGNH
M s 24. Tin thu hi cho vay, bn li cc cng c n ca n v khc

LCTT24
TKNO
TKCO
ngha ca iu kin
111*
128*
Thu hi u t ngn hn bng tin mt
112*
128*
Thu hi u t ngn hn bng TGNH
111*
228*
Thu hi u t di hn bng tin mt
112*
228*
Thu hi u t di hn bng TGNH
112*
515.04*
Thu li bn cc cng c n (chi tit)
M s 25. Tin chi u t gp vn vo n v khc

LCTT25
TKNO
TKCO
ngha ca iu kin
221*
111*
Chi u t gp vn vo Cng ty con bng tin mt
221*
112*
Chi u t gp vn vo Cng ty con bng TGNH
222*
111*
Chi u t gp vn lin doanh bng tin mt
222*
112*
Chi u t gp vn lin doanh bng TGNH
223*
111*
Chi u t gp vn vo Cng ty lin kt bng tin mt
223*
112*
Chi u t gp vn vo Cng ty lin kt bng TGNH
228*
111*
Chi u t gp vn di hn khc bng tin mt
228*
112*
Chi u t gp vn di hn khc bng TGNH
M s 26. Tin thu hi u t gp vn vo n v khc
Nguyn Bng Phi
166
Tin Hc K Ton
LCTT26
TKNO
TKCO
ngha ca iu kin
111*
221*
Thu hi gp vn vo cng ty con bng tin mt
112*
221*
Thu hi gp vn vo cng ty con bng TGNH
111*
222*
Thu hi gp vn lin doanh bng tin mt
112*
222*
Thu hi gp vn lin doanh bng TGNH
111*
223*
Thu hi gp vn vo cng ty lin kt bng tin mt
112*
223*
Thu hi gp vn vo cng ty lin kt bng TGNH
111*
228*
Thu hi gp vn di hn khc bng tin mt
112*
228*
Thu hi gp vn di hn khc bng TGNH
M s 27. Tin thu li cho vay, c tc v li nhun c chia

LCTT27
TKNO
TKCO
ngha ca iu kin
111*
515.01*
Doanh thu ti chnh bng tin mt
112*
515.01*
Doanh thu ti chnh bng TGNH
111*
33311.03
Thu tin mt thu GTGT ca doanh thu ti chnh (chi tit)
112*
33311.03
Thu TGNH thu GTGT ca doanh thu ti chnh (chi tit)
111*
138*
thu khc bng tin mt
M s 31. Tin thu t pht hnh c phiu, nhp vn gp ca ch s hu

LCTT31
TKNO
TKCO
ngha ca iu kin
111*
411*
Nhn vn gp kinh doanh bng tin mt
112*
411*
Nhn vn gp kinh doanh bng TGNH
111*
412*
Thng d vn do pht hnh c phiu thu bng tin mt
112*
412*
Thng d vn do pht hnh c phiu thu bng TGNH
111*
419*
Thu tin mt t pht hnh c phiu qu
112*
419*
Thu TGNH t pht hnh c phiu qu
M s 32. Tin chi tr vn gp ca ch s hu, mua li c phiu ca DN pht hnh

LCTT32
TKNO
TKCO
ngha ca iu kin
411*
11*
Chi tr vn gp ca cc ch s hu, mua li c phiu
419*
11*
Chi tin mua li c phiu ca Cng ty
M s 33. Tin vay ngn hn, di hn nhn c

LCTT33
TKNO
TKCO
ngha ca iu kin
11*
311*
Thu tin vay ngn hn
11*
341*
Thu tin vay di hn
11*
343*
Thu tin t pht hnh tri phiu cng ty
Nguyn Bng Phi
167
Tin Hc K Ton
M s 34. Tin chi tr n gc vay

LCTT34
TKNO
TKCO
ngha ca iu kin
311*
11*
Chi tr vay ngn hn
341*
11*
Chi tr vay di hn
343*
11*
Chi tr n tri phiu
M s 35. Tin chi tr n thu ti chnh

LCTT35
TKNO
TKCO
ngha ca iu kin
342*
11*
Chi tr n thu ti chnh
315*
11*
Chi tr n di hn n hn tr (n thu ti chnh)
M s 36. C tc, li nhun tr cho ch s hu

LCTT36
TKNO
TKCO
ngha ca iu kin
338*
11*
Chi tin tr c tc, li nhun khc
421*
11*
Chia c tc, li nhun cho ch s hu
M s 61a. nh hng ca thay i t gi hi oi quy i ngoi t

LCTT61a
TKNO
TKCO
11*
413*
ngha ca iu kin
nh hng thay i t gi lm tng tin
M s 61b. nh hng ca thay i t gi hi oi quy i ngoi t

LCTT61a
TKNO
TKCO
413*
11*
ngha ca iu kin
nh hng thay i t gi lm gim tin
t tn vng cho tng ch tiu.

+ Lp cng thc ti cc tng ng vi tng ch tiu trong ct Nm Nay
(Dng d liu u tin l dng th 7, ch tiu u tin l dng th 8, ct s liu
nm nay l ct D):
D8-[M s 1]: Tin thu t bn hng, cung cp cc loi dch v v doanh thu
khc
=DSUM(STHNV;8;LCTT01)
D9-[M s 2]: Tin chi tr cho ngi cung cp hng ha v dch v
=DSUM(STHNV;8;LCTT02)*-1
Nguyn Bng Phi
168
Tin Hc K Ton
D10-[M s 3]: Tin chi tr cho ngi lao ng

D11-[M s 4]: Tin chi tr li vay
D11-[M s 5]: Tin chi np thu thu nhp doanh nghip
D12-[M s 6]: Tin thu khc t hot ng kinh doanh
D13-[M s 7]: Tin chi khc cho hot ng kinh doanh
D13-[M s 20]: Lu chuyn tin thun t hot ng kinh doanh
=SUM(D8:D14)
D17-[M s 21]: Tin chi mua sm, xy dng TSC v cc ti sn di
hn khc
D18-[M s 22]: Tin thu thanh l, nhng bn TSC v cc ti sn di hn
khc
D19-[M s 23]: Tin chi cho vay, mua cc cng c n ca cc n v khc
D20-[M s 24]: Tin thu hi cho vay, bn li cc cng c n ca cc n v
khc
D21-[M s 25]: Tin chi u t gp vn vo cc n v khc
D22-[M s 26]:Tin thu hi u t gp vn vo cc n v khc
D23-[M s 27]: Tin thu li cho vay, c tc v li nhun c chia
D21-[M s 30]: Lu chuyn tin t hot ng kinh doanh u t
Nguyn Bng Phi
169
Tin Hc K Ton
=SUM(D17:D23)
D26-[M s 31]: Tin thu t pht hnh c phiu, nhn vn gp ca ch s
hu
D27-[M s 32]: Tin tr vn gp cho cc ch s hu, mua li c phiu ca
DN pht hnh
D28-[M s 33]: Tin vay ngn hn, di hn nhn c
D29-[M s 34]: Tin chi tr n gc vay
D30-[M s 35]: Tin chi tr n thu ti chnh
D31-[M s 36]: C tc, li nhun tr cho ch s hu
D32-[M s 40]: Lu chuyn tin thun t hot ng ti chnh
=SUM(D26:D31)
D33-[M s 50]: Lu chuyn tin thun trong k (50=20+30+40)
=[M s 20] + [M s 30] + [M s 40] (=D13+D21+D32)
D34-[M s 60]: Tin v tng ng tin u k
=SUMIF(SHTK3;"11*";SDD)
D35-[M s 61]: nh hng ca thay i t gi hi oi ngoi t
=DSUM(STHNV;8;LCTT61a)-DSUM(STHNV;8;LCTT61b)
Tin v tng ng tin cui k (70=50+60+61)
=[M s 50] + [M s 60] + [M s 61] (=D33+D34+D35)
Bc 3: Thc hin nh dng s liu theo dng #,##0;(#,##0);;
Bc 4: Lu tr file Excel k ton
3. Kim tra v in n bng
Kim tra s liu
Chnh trang, chnh l
Nguyn Bng Phi
170
Tin Hc K Ton
Thc hin chc nng Print Preview xem tng qut bo co trc khi in ra giy.
Thc hin in bo co ra giy
CTY TNHH TY
BO CO LU CHUYN TIN T
(Theo phng php trc tip)
Nm: 2008
CH TIU
[1]
I. LU CHUYN TIN T T HOT NG KINH
DOANH
1. Tin thu t bn hng, cung cp cc loi dch v
v doanh thu khc
2. Tin chi tr cho ngi cung cp hng ha v
dch v
3. Tin chi tr cho ngi lao ng
4. Tin chi tr li vay
5. Tin chi np thu thu nhp doanh nghip
6. Tin thu khc t hot ng kinh doanh
7. Tin chi khc cho hot ng kinh doanh
Lu chuyn tin thun t hot ng kinh doanh
II. LU CHUYN TIN T HOT NG U T
1. Tin chi mua sm, xy dng TSC v cc ti
sn di hn khc
2. Tin thu thanh l, nhng bn TSC v cc ti
sn di hn khc
3. Tin chi cho vay, mua cc cng c n ca cc
n v khc
4. Tin thu hi cho vay, bn li cc cng c n ca
cc n v khc
5. Tin chi u t gp vn vo cc n v khc
6. Tin thu hi u t gp vn vo cc n v khc
7. Tin thu li cho vay, c tc v li nhun c
chia
Lu chuyn tin t hot ng kinh doanh u
t
III. LU CHUYN TIN T HOT NG TI
CHNH
1. Tin thu t pht hnh c phiu, nhn vn gp
ca ch s hu
2. Tin tr vn gp cho cc ch s hu, mua li c
phiu ca DN pht hnh
3. Tin vay ngn hn, di hn nhn c
4. Tin chi tr n gc vay
5. Tin chi tr n thu ti chnh
6. C tc, li nhun tr cho ch s hu
Lu chuyn tin thun t hot ng ti chnh
Lu chuyn tin thun trong k (50=20+30+40)
Tin v tng ng tin u k
nh hng ca thay i t gi hi oi ngoi t
Nguyn Bng Phi
M
s
[2]
Thuy
t
minh
[3]
Nm nay
Nm trc
[4]
[5]
55,000,000
2
3
4
5
6
7
20
(41,100,000)
(247,000,000)
21
(154,000,000)
200,000
(2,000,000)
(234,900,000)
22
23
24
25
26
27
30
(154,000,000)
31
32
33
34
35
36
40
50
60
61
(388,900,000)
718,000,000
VII.34
171
Tin Hc K Ton
Tin v tng ng tin cui k
(70=50+60+61)
Lp bng
NGUYN BNG PHI
K Ton Trng
70
329,100,000
Ngy xx thng xx nm 2008
Gim c
BI QUANG THNH
TRNH TH VIN
4. Thao tc chuyn s liu sang nin k ton sau

Thc hin tng t nh Bo co kt qu hot ng kinh doanh (xem phn C5.II.4
Chuyn s liu sang nin k ton sau)
Nguyn Bng Phi
172
Tin Hc K Ton
Bi tp Chng 5
1. Lp Bng cn i k ton
2. Lp Bo co kt qu hot ng kinh doanh
3. Lp Bo co lu chuyn tin t
Nguyn Bng Phi
173
Tin Hc K Ton
PH LC
A. HNG DN NH KHON MT S NGHIP V

1. Lp bng tnh khu hao ti sn c nh ngy 31/01/2008
9 theo di vic tnh khu hao cc ti sn c nh ca doanh nghip, ta to 1 tp tin
Excel mi, t tn l KhauHaoTSCDNyy.xls v lu vo th mc k ton nm hin
ti. (D:\DuLieuKeToan\N2008\KhauHaoTSCDN08.xls)
9 Chn 1 sheet trng trong tp tin KhauHaoTSCDN08.xls, t tn sheet l T01 v thc
hin bng khu hao thng 1 nh sau:
Ct MS: m s TSC chnh l SHTK chi tit ca ti sn (nhp tay)

Ct Tn TS: tn cc ti sn c nh tng ng vi SHTK (nhp tay)
Ct Nguyn gi: bao gm chi ph thu mua, vn chuyn, lp t chy th ti sn
c nh (nhp tay)
Ct S tin KH ly k k trc: phn khu hao tnh n trc k hin ti
(thng T01: nhp tay), cc thng sau s thc hin chuyn s liu t thng trc
sang.
Ct S tin KH ly k k ny = S tin KH ly k k trc + S tin KH k
ny ( E6 =E6+I6)
Ct Gi tr cn li = Nguyn gi S tin KH ly k k ny
( F6 =C6-E6)
Ct Thi gian s dng: thi hn khu hao ca TSC (nhp tay)
Ct S tin KH 1 thng = Nguyn gi / (Thi gian s dng*12)
( H6 =C6/(G6*12)
Ct S tin KH k ny
Nguyn Bng Phi
174
Tin Hc K Ton
Nu khong cch gia ngy tnh KH k trc n ngy tnh KH k ny l 1 thng

th s tin KH k ny chnh l s tin KH 1 thng, ngc li th s tin KH k ny
= (S tin KH 1 thng / 30)*S ngy KH
=IF(DAYS360(J6;K6;0)>=30;H6;(H6/30)*(K6-J6+1))
Hm DAYS360(ngy bt u;ngy kt thc) s cho kt qu l 30 nu ngy bt u
v ngy kt thc cch nhau 1 thng.
Ct Ngy tnh KH k trc: nhp tay / chuyn s liu
Ct Ngy tnh KH k ny: nhp tay
Ct Ghi n TK: cn c vo b phn s dng TSC nhp TK n
Ct Ghi c TK: nhp SHTK 2141 (hoc ti khon chi tit 2141.XX).
9 Sao chp cng thc n dng d liu cui ca bng; nh dng d liu cc ct s
tin l #,##0; thc hin lu tr bng d liu v cn c s liu trong Bng tnh khu
hao thng 1 hch ton vo S THNV k ton trong tp tin KeToanT01-08.xls
9 K k ton sau: Sang thng 2, lp Bng tnh khu hao thng 2 ta m tp tin
KhauHaoTSCDN08.xls, sao chp ton b Bng tnh khu hao thng 1 sang 1 sheet
trng, t tn sheet l T02 v thc hin cp nht s liu:
Chn sheet T01, chn ct S tin KH ly k k ny ca thng 01
Thc hin copy
Chn sheet T02, chn ct S tin KH ly k k trc ca thng 01, chn
EditPaste Special~Value
Chuyn s liu cho ct Ngy tnh KH k trc tng t.
Chn thm dng v nhp thng tin, sao chp cng thc cho TSC mi (nu
c)
Thc hin lu tr bng d liu v cn c s liu trong Bng tnh khu hao
thng 02 hch ton vo S THNV k ton trong tp tin KeToan T0208.xls
2. Nghip v tnh lng v cc khon trch theo lng
9 theo di vic tnh lng v cc khon trch theo lng, ta to 1 tp tin Excel mi
t tn l PhanBoLuongNyy.xls v lu vo th mc k ton nm hin ti.
(D:\DuLieuKeToan\N2008\PhanBoLuongN08.xls)
Nguyn Bng Phi
175
Tin Hc K Ton
9 Chn 1 sheet trng trong tp tin PhanBoLuongN08.xls, t tn sheet l T01 v thc

hin bng tnh lng v cc khon trch theo lng thng 1 nh sau:
Ct [2]-Ghi c TK334: nhp t bn phm s liu thc t
Ct [3]-Ghi c TK3382 (KPC) =2%*Ct [2] ( C8 =2%*B8)
Ct [4]-Ghi c TK3383 (BHXH) =15%*Ct [2] ( D8 =15%*B8)
Ct [5]-Ghi c TK3384 (BHYT) =2%*Ct [2] ( E8 =2%*B8)
Ct [6]-Cng TK338 =SUM(ct[3],ct[4],ct[5])
( F8 =SUM(C8:E8))
Ct [7]-Tng cng =ct[2] + ct [6] ( G8 =B8+F8)
Sao chp cng thc n dng d liu cui cng ca bng
Tnh tng cng cho cc ct d liu bng hm SUM()
nh dng d liu cho cc ct s tin theo dng #,##0 v lu tr tp tin
9 Cn c s liu trong Bng phn b lng v cc khon trch theo lng thng 1 ta
hch ton vo sheet S THNV k ton trong tp tin Excel k ton thng 01-2008
(Xem ph lc B S THNV k ton-STHNV)
9 K k ton sau: sang thng 2, lp Bng tnh lng v cc khon trch theo
lng thng 2 ta m tp tin PhanBoLuongN08.xls, sao chp ton b Bng tnh
lng thng 1 sang 1 sheet trng, t tn sheet l T02 v thc hin cp nht s
liu: ct Ghi c TK334 nhp s liu thc t ca thng 2, cc ct cn li s t ng
Nguyn Bng Phi
176
Tin Hc K Ton
cp nht s liu. Thc hin lu tr bng d liu v cn c s liu trong Bng tnh
lng thng 02 hch ton vo S THNV k ton trong tp tin KeToanT0208.xls
3. Nghip v tp hp chi ph tnh gi thnh:
tp hp s liu nh khon cc bt ton kt chuyn chi ph nguyn vt liu
(chnh, ph), chi ph nhn cng, chi ph chung vo TK154.xx, ta m sheet DMTK cn c
vo S d cui k ca cc ti khon chi ph (TK6211.xx, TK622.xx) thc hin hch
ton kt chuyn trong S THNV k ton
Thc hin nh khon trn STHNV k ton nh sau:
Sau khi nh khon trong S THNV k ton th trong bng danh mc ti khon cc
TK6211.xx, 622.xx s c tng pht sinh n = tng pht sinh c v khng c s d.
Chi ph chung s c phn b cho tng sn phm theo tiu thc nguyn vt liu
chnh nn ta cn c vo s pht sinh bn n ca ti khon 6211.xx tnh t trng phn
b tng ng ca tng loi sn phm, sau da vo t trng ta thc hin phn b chi
ph chung (cc ti khon 627x) vo TK154.xx. Thao tc thc hin nh sau:
- Chn 1 sheet trng lp Bng phn b chi ph chung, t tn sheet l BPBCFC
Nguyn Bng Phi
177
Tin Hc K Ton
- Trnh by bng v lp cng thc ti cc :

9 Tiu thc phn b:
Ct S tin: Lp vng iu kin ly s liu kt chuyn t TK6211.xx vo
TK154.xx tng ng. t tn cho cc vng iu kin ln lt l GTV; GKT;
BTR; BOV; BCN
B6 =DSUM(STHNV;8;GTV)
GTV l tn vng iu kin ca sp Gh tay vn
B7 =DSUM(STHNV;8;GKT)
GKT l tn vng iu kin ca sp Gh khng tay
B8 =DSUM(STHNV;8;BTR)
BTR l tn vng iu kin ca sp Bn trn
B9 =DSUM(STHNV;8;BOV)
BOV l tn vng iu kin ca sp Bn oval
B10 =DSUM(STHNV;8;BCN)
BCN l tn vng iu kin ca sp Bn ch nht
Tnh t trng phn b ca tng sn phm: C6=B6/$B$11

9 Xc nh s tin phn b t cc TK627x vo cc TK154.xx: ly s d cui (SDC)
ca cc TK627x trong DMTK khi cha thc hin phn b nhn vi t trng phn
b
D6 =VLOOKUP(D$5;DMTK;8;0)*$C6
Nguyn Bng Phi
178
Tin Hc K Ton
E6 =VLOOKUP(E$5;DMTK;8;0)*$C6
F6 =VLOOKUP(F$5;DMTK;8;0)*$C6
G6 =VLOOKUP(G$5;DMTK;8;0)*$C6
H6 =VLOOKUP(H$5;DMTK;8;0)*$C6
I6 =VLOOKUP(I$5;DMTK;8;0)*$C6
Sau khi lp cng thc cho D6 xong, ta sao chp cng thc theo chiu ngang t
D6 n I6, sau gi nguyn khi sao chp ton b cng thc theo chiu dc t dng 6
n dng 10
Tnh tng tng ct d liu bng hm SUM()
- Cn c s liu trong Bng phn b chi ph chung hch ton vo S THNV:
Ghi nh: khi lp xong bng phn b phi in bng phn b ra giy hoc thc hin sao chp
ly d liu (paste value) v sau khi hch ton phn b trong S THNV k ton xong th
cc s liu phn b s bng 0 (do SDC ca cc TK627x lc ny khng cn)
4. Nghip v xc nh gi thnh v b sung gi thnh:
- Sau khi xc nh chi ph sn xut d dang cui k ca tng sn phm (theo
phng php ca n v) tnh c gi thnh ca tng sn phm theo nh s liu
trong bi:
S lng nhp
sn phm
n v sn phm
Gh tay vn
102.060.000
405
252.000
Gh khng tay
61.800.000
300
206.000
Bn trn
61.500.000
200
307.500
- Do trong k ta thc hin tm nhp kho cc thnh phm vi n gi c tnh
Sn phm
nn sau khi c gi thnh thc t ta thc hin hch ton b sung gi thnh nhp kho.
Lp Bng k iu chnh gi nhp kho thnh phm ngy 31/01/2008
Nguyn Bng Phi
179
Tin Hc K Ton
V hch ton vo S THNV k ton phn chnh lch:
- Cng do trong k ta thc hin bn thnh phm vi n gi vn tm tnh, nn

khi c gi thnh nhp kho thnh phm, ta phi tnh ton li gi vn hng bn v lp bng
k iu chnh b sung gi vn hng bn
V hch ton vo S THNV k ton phn chnh lch:
Lu :
1. Trong trng hp iu chnh gim, theo ch k ton quy nh: trng hp
nghip v ghi trng 2 ln, ghi sai nh khon, s tin tm ghi ln hn s chnh thc cho
php ghi th k ton s dng phng php ghi s m iu chnh s liu trn s. Nh
vy, khi xy ra trng hp iu chnh gim, ta s hch ton N TK155.xx C
TK154.xx vi s tin chnh lch m.
2. theo di nhp xut tn v tnh n gi xut hng tn kho theo phng
php bnh qun gia quyn lin hon, ta to 1 tp tin Excel mi t tn l HTKhoTmmNguyn Bng Phi
180
Tin Hc K Ton
yy.xls v lu vo th mc k ton nm hin ti. (D:\DuLieuKeToan\N2008\HTKhoT0108.xls)

- Tng ng vi mt ti khon hng tn kho chi tit (1 nguyn vt liu thnh
phm hng ha) ta chn 1 sheet trng lp S theo di hng tn kho thng mm-yy theo
mu sau y:
- Thao tc lp s theo di hng tn kho:

Ct n gi nhp xut: khi dng hin ti l dng nhp hng th ta g n gi
nhp thc t ca hng tn kho, ngc li khi dng hin ti l dng xut hng
th ta g n gi xut bnh qun gia quyn lin hon ca dng trn dng hin
ti (n gi xut c tnh theo phng php bnh qun gia quyn lin hon
ti ct cui ca s - ct I).
Ch : Mt dng d liu trong s tng ng vi mt ln nhp hng hoc mt
ln xut hng. C th: trong S theo di HTK TK155.0101
+ Dng 6 l thng tin tn u k, n gi trong B6 l n gi tn u k.
+ Dng 7 l nhp kho Gh tay vn, n gi trong B7 l gi thnh n v sn
phm (nhp s thc t)
+ Dng 8 l xut bn, n gi trong B8 l gi vn hng bn theo phng
php bnh qun gia quyn lin hon (ly n gi trong thuc ct I, dng =
dng hin ti -1, chnh l n gi c tnh ra trong I7)
Tn u k:
Nguyn Bng Phi
181
Tin Hc K Ton
+ Ct S lng: s lng tn u k (nhp tay)

+ Ct Thnh tin: H6=G6*B6 ( B6 l n gi tn u k)
Phn nhp:
+ Ct S lng: s lng nhp mi ln pht sinh (nhp tay)
+ Ct Thnh tin: D7=C7*B7 (khi B7 cha n gi nhp)
Phn xut:
+ Ct S lng: s lng xut mi ln pht sinh (nhp tay)
+ Ct Thnh tin: F7=E7*B7 (khi B7 cha n gi xut)
Phn tn cui k:
+ Ct S lng: =SLtn k + SL nhp - SL xut tnh n thi im tnh tn:
G7=$G$6+SUM($C$7:C7)-SUM($E$7:E7)
+ Ct Thnh tin: =TTtn k + TT nhp - TT xut tnh n thi im tnh tn:
H7=$H$6+SUM($D$7:D7)-SUM($F$7:F7)
Ct n gi xut bnh qun gia quyn lin hon: I7
TTton dk + TTnhap cho ti thi iem xuat TTxuat cho ti thi iem xuat
SL ton dk + SLnhap cho ti thi iem xuat SL xuat cho ti thi iem xuat
=($H$6+SUM($D$7:D7)-SUM($F$7:F7))/($G$6+SUM($C$7:C7)-SUM($E$7:E7))
Hoc =H7/G7
- Thc hin sao chp cng thc ti cc ct Thnh tin, n gi BQGQLH n
dng th 100.
- Lu tr tp tin HTKhoT01-08.xls
Ghi ch: Trong gio trnh ny ngi vit ch trnh by phng php tnh gi hng
tn kho theo phng php bnh qun gia quyn lin hon, cn cc phng php tnh gi
hng tn kho cn li nh FIFO, LIFO, ngi vit xin hn s trnh by mt ti liu
khc khi c iu kin.
5. Nghip v phn b chi ph bn hng, chi ph qun l doanh nghip theo gi vn
hng bn
Nguyn Bng Phi
182
Tin Hc K Ton
Tng t nh lp bng phn b chi ph chung, ta chn 1 sheet trng trong tp tin
Excel k ton T01/2008 lp Bng phn b chi ph bn hng, Bng phn b chi ph
qun l doanh nghip v TK911-Xc nh kt qu kinh doanh.
Lp Bng phn b chi ph bn hng theo tiu thc gi vn hng bn
- Chn 1 sheet trng trong tp tin Excel k ton thng 01/08, t tn sheet l
BPBCPBH
- Trnh by bng v lp cng thc ti cc nh sau:
9 Tiu thc phn b:

Ct S tin: Lp vng iu kin ly s liu kt chuyn t TK632.xx vo
TK9111.xx tng ng. t tn cho cc vng iu kin ln lt l GV_GTV;
GV_GKT; GV_BTR; GV_BOV; GV_BCN
B6 =DSUM(STHNV;8;GV_GTV)
GV_GTV l tn vng iu kin
B7 =DSUM(STHNV;8;GV_GKT)
GV_GKT l tn vng iu kin
B8 =DSUM(STHNV;8;GV_BTR)
GV_BTR l tn vng iu kin
B9 =DSUM(STHNV;8;GV_BOV)
GV_BOV l tn vng iu kin
B10 =DSUM(STHNV;8;GV_BCN)
GV_BCN l tn vng iu kin

9 Xc nh s tin phn b t cc TK641x v cc TK9111.xx: ly s d cui (tm
thi ca cc TK641x)
Nguyn Bng Phi
183
Tin Hc K Ton
J6 =VLOOKUP(J$5;DMTK;8;0)*$C6
K6 =SUM(D6:J6)
Chn vng d liu t B6 n K6 v sao chp cng thc n dng cui ca
bng phn b. Tnh tng tng ct d liu bng hm SUM()
- Cn c s liu trong Bng phn b chi ph bn hng hch ton vo S THNV k
ton (nh in Bng phn b ra giy):
Lp Bng phn b chi ph qun l doanh nghip:
- Chn 1 sheet trng trong tp tin Excel k ton thng 01/08, t tn sheet l
BPBCPQLDN
- Trnh by bng v lp cng thc ti cc nh sau:
9 Tiu thc phn b: theo chi ph gi vn hng bn
Ct S tin: S dng li vng iu kin v cng thc lp khi phn b chi
ph bn hng.
B6 =DSUM(STHNV;8;GV_GTV)
GTV l tn vng iu kin
Nguyn Bng Phi
184
Tin Hc K Ton
B7 =DSUM(STHNV;8;GV_GKT)
GV_GKT l tn vng iu kin
B8 =DSUM(STHNV;8;GV_BTR)
GV_BTR l tn vng iu kin
B9 =DSUM(STHNV;8;GV_BOV)
GV_BOV l tn vng iu kin
B10 =DSUM(STHNV;8;GV_BCN)
GV_BCN l tn vng iu kin
9 Xc nh s tin phn b t cc TK641x vo cc TK9111.xx
J6 =VLOOKUP(J$5;DMTK;8;0)*$C6
K6 =VLOOKUP(K$5;DMTK;8;0)*$C6
L6 =SUM(D6:K6)
Chn vng d liu t B6 n L6 v sao chp cng thc n dng cui ca
bng phn b. Tnh tng tng ct d liu bng hm SUM()
- Cn c s liu trong Bng phn b chi ph bn hng hch ton vo S THNV k
ton:
Nguyn Bng Phi
185
Tin Hc K Ton
6. Nghip v xc nh kt qu kinh doanh v Kt chuyn li l

Cn c vo s d cui (tm thi) trong bng danh mc ti khon thc hin cc
thao tc kt chuyn xc nh kt qu kinh doanh. Sau khi thc hin hch ton th cc
ti khon lm gim doanh thu, ti khon doanh thu v ti khon chi ph s c s d =0.
Lu l ta lun thc hin hch ton chi tit tng ng tng ti khon.
Ni dung
Ti khon
n
Ly s thu GTGT ca hng bn phi np theo phng php 511x

trc tip ghi gim doanh thu trong k
512x
Ly s thu tiu th c bit ca hng bn phi np theo 511x
phng php trc tip ghi gim doanh thu trong k
512x
Ly s thu xut khu ca hng bn phi np theo phng 511x
php trc tip ghi gim doanh thu trong k
512x
Ti khon
c
3331x
3331x
3332x
3332x
3333x
3333x
Ly s kt chuyn cc khon lm gim doanh thu v ti khon 511x

doanh thu bn hng
511x
521x
511x
532x
512x
521x
512x
531x
512x
532x
511x
911x
512x
911x
Xc nh chi ph gi vn hng bn v TK911
911x
632x
Xc nh doanh thu ti chnh v TK911
515
911
Xc nh chi ph ti chnh v TK911
911
635
Xc nh doanh thu thun v TK911
Nguyn Bng Phi
531x
186
Tin Hc K Ton
Xc nh doanh thu khc v TK911
711
911
Xc nh chi ph khc v TK911
911
811
Xc nh chi ph thu thu nhp doanh nghip phi np (li)
8211
3334
Kt chuyn chi ph thu TNDN v TK911
911
8211
Kt chuyn li
911
421
Xc nh phn thu TNDN ch b (l)
243
8212
Kt chuyn chi ph thu TNDN v TK911
8212
911
Kt chuyn l
421
911
Hoc
Nguyn Bng Phi
187

Tin Hoc Ke Toan - HC - 2

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Tin Hoc Ke Toan - HC - 2

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Tin Hc K Ton

I. GII THIU MT S CNG C TRONG MICROSOFT EXCEL NG DNG

Chn InsertNameDefine, xut hin hp thoi

Names in workbook: nhp tn vng cn t

Nguyn Bng Phi

- Chn Data Filter AutoFilter, xut hin cc mi tn mi ct d liu, click

Lc nhng nhn vin c tn l H

Lc nhng nhn vin c tn bt u l ch H

Lc nhng nhn vin c lng l 5.000.000

Lc nhng nhn vin sinh ngy 10/04/1977

Lc nhng nhn vin c lng cao hn 5.000.000

Th nht, E6 l d liu u tin ca ct Ngy sinh trong vng d liu. iu

Lc nhng nhn vin c mc lng trong

Lc nhng nhn vin c mc lng di

Bc 2: Chn ton b vng d liu

Nguyn Bng Phi

- Hm SUBTOTAL(chc nng;vng 1;vng 2;): hm thc hin chc nng c chn

Hm lun l: OR, AND, IF,

Nguyn Bng Phi

- Hm MID(chui;k;n): hm cho kt qu l n k t bt u t v tr k ca chui theo chiu

Nguyn Bng Phi

- Hm DMIN(): hm cho kt qu l s nh nht trong cc c xt n trong phm

Nguyn Bng Phi

- To tp tin Excel cha bng tnh k ton v lu tr tp tin vo th mc nm hin

Nguyn Bng Phi

ton vn d liu, v cc kh nng lp bo biu ca mt chng trnh c s d liu truyn

Nguyn Bng Phi

- S d u ca cc ti khon (ngy s d: 31/12/N)

Tin gi ngn hng

- Ngn hng Ngoi Thng

- Ngn hng Chu

Phi thu ca khch hng

Cng ty Quang Minh

Cty TNHH TM & DV Mai Anh

Cty TNHH Phng Nam

Cty TNHH Kim Tn

Cty TNHH Nam Vit

Thu GTGT hng nhp khu

Phi thu khc

D phng phi thu kh i

Tm ng Phng Hnh Chnh

+ Vng Thin Minh

+ Phm Minh Duy

+ Nguyn Hoi Nam

Nguyn vt liu chnh

+ G trm bng vng

Nguyn Bng Phi

Chi ph sn xut kinh doanh d dang

Nguyn Bng Phi

D phng gim gi hng tn kho

TG KH: 20 nm, KH ly k: 30tr

KH: 15n, KHLK: 20tr

Thit b dng c qun l

KH: 4n, KHLK: 2,5tr

KH: 4n, KHLK: 3tr

Khu hao TSC hu hnh

- Cty CP Mai Lan

- Cty TNHH Cng Pht

- Thu GTGT hng nhp khu

- Thu thu nhp D.Nghip

Nguyn Bng Phi

Lng phi tr cn b cng nhn vin

Lng tr CN trc tip