TRNG C KT KT VINATEX TPHCM

KE TOAN THNG MAI

GVGD: TRAN TH THU HANG

Chng 1
KE TOAN KINH DOANH DCH VU

I. TONG QUAN VE KINH DOANH DCH VU: 1. ac iem kInh doanh dch vu: La hoat ong cung ng lao vu, dch vu nhu cau sinh hoat i song cho dan c toan xa hoi. Hoat ong rat a dang va phong phu, ton tai di nhieu hnh thc khac nhau. Ngi ta chia SP DV thanh cac nhom nh: du lch, bao hiem, au t, t van, thng mai XNK. Can c vao tnh chat cac hoat ong DV, ngi ta chia thanh hai loai: + DV co tnh chat SX nh: van tai, bu ien, may o, sa cha, an uong + DV khong co tnh chat SX nh: t van, hng dan du lch, chup anh.

 oi vi cac DN DV th hoat ong DV la hoat ong KD chnh mang lai

nguon thu chu yeu cho DN, tuy nhien oi vi cac loai hnh DN khac, hoat ong DV ch mang tnh chat phu tr, bo sung cho hoat ong KD chnh. Kinh doanh DV la nganh cung cap nhng san pham vo hnh. CP nhan cong chiem ty trong ln, CP vat lieu thng chiem ty trong nho trong c cau cua Zsp. Chat lng san pham chu tac ong cua nhieu yeu to khach quan va chu quan nh ieu kien thi tiet, kh hau, con ngi. Qua trnh san xuat va tieu dung san pham dch vu thng dien ra mot cach ong thi tai cung mot thi gian va a iem. San pham dch vu v the sau khi hoan thanh khong cat tr trong kho ma c tieu dung tai cho. San pham KD DV do o kho co the phan biet c CP khau SX va tieu thu.

Nhieu nganh DV, e tao ra SP DV phai bo ra rat nhieu chi

ph quang cao, gii thieu nhng van khong hoan thanh c SP nh mong muon, ket qua tao ra cho nhieu nganh hng li. a so cac SP DV khi hoan thanh khong nhap kho SP ma c tieu thu ngay, do vay nhng dch vu a hoan thanh ma cha tieu thu, cha xac nh doanh thu th toan bo chi ph bo ra van c coi la SP DD. Trong tong CP tao ra SP DV ngi ta thng chia ra CP trc tiep va CP chung.

oi vi nhng DN ong thi san xuat KD nhieu loai SP

DV phai xac nh ro oi tng tap hp chi ph va oi tng tnh Zsp. Nhng chi ph lien quan trc tiep en hoat ong nao th hach toan trc tiep cho hoat ong o nhng chi ph lien quan en nhieu hoat ong phai c tap hp rieng, cuoi ky phan bo cho tng loai hoat ong DV theo nhng tieu chuan phan bo thch hp. Tieu chuan phan bo trong cac nganh KD DV thng la chi ph trc tiep hoac doanh thu

2. Phan loai cac hoat ong DV: a) DV co tnh chat san xuat KD DV van tai KD DV bu ien b) DV khong co tnh chat san xuat KD DV du lch KD DV khach san

II. KE TOAN KD NHA HANG KHACH SAN 1. Ke toan KD nha hang

a) Khai niem La hoat ong SX va tieu thu ngay SP an uong. Chu k che bien trong hoat ong nha hang thng ngan khong co SP d dang cuoi ky. b) ac iem cua KD nha hang - SP san xuat theo yeu cau cua khach hang - Va san xuat che bien va tieu thu SP che bien ra va va co yeu to phuc vu trong qua trnh tieu thu.

b) ac iem cua KD nha hang (tt) - V chu ky san xuat ngan, thng khong co SP d dang cuoi ky nen thng khong ap dung cac phng phap anh gia SP d dang. - Nguyen vat lieu dung trong che bien co the xuat dung t kho nhng thong thng c mua va a vao che bien ngay. - SP KD cua nha hang thng co 2 dang: SP che bien (thc an) va SP mua san (bia, nc ngot, banh..)

c) Chng t s dung: - Hoa n GTGT, phieu nhap kho, phieu xuat kho - Bien ban kiem ke, bien ban kiem nhan vat t - Bang cham cong, bang thanh toan tien lng - Bang trch khau hao tai san co nh, bang phan bo cong cu dung cu. - Phieu thu, phieu chi d) Tai khoan s dung e) Nguyen tac hach toan: - Tuan thu chuan mc so 14 DT va thu nhap khac. - Theo doi rieng chi tiet ket qua hoat ong KD rieng cho tng loai hang (mua san, che bien)

e) Nguyen tac hach toan: - Theo doi CP rieng cho tng loai DT hoac tap hp chung roi phan bo (CP ban hang, quan ly DN) cho DT tng loai. -Co the phan bo chi ph ban hang theo tieu thc DT cua tng loai TL phan bo hang = CP ban hang
DT thc te

CP ban hang PB cho tng loai

= DT tng loai x ty le phan bo

c. Phng phap nh mc Tnh gia thanh da vao cac nh mc tieu hao vat t, lao ong, cac d toan ve chi ph phuc vu san xuat va quan ly, khoan chenh lech do nhng thay oi nh mc cung nh nhng chenh lech trong qua trnh thc hien so vi nh mc. Theo phng phap nay gia thanh thc te cua san pham c xac nh nh sau: Zthc te= Znh mc +(-)Chenh lech do thay oi nh mc+()Chenh lech do thc hien so vi nh mc

d. Phng phap phan bc

c ap dung cho nhng DN SX phc tap kieu che

bien lien tuc, vi mot quy trnh cong nghe chia ra nhieu giai oan (bc) noi tiep nhau theo mot trnh t nhat nh, moi bc che bien ra ban thanh pham, ban thanh pham cua bc nay la oi tng che bien cua bc sau. Hoac cac DN SX phc tap kieu song song, tng ng vi quy trnh cong nghe lap rap, moi phan xng san xuat hay moi day chuyen cong nghe san xuat mot san pham rieng biet va c lap rap phan xng hay day chuyen cong nghe giai oan lap rap sau cung.

 Ngoai ra, e phuc vu cho viec tnh gia thanh thch ng

vi nhng ieu kien cu the cua qua trnh san xuat san pham th ngi ta con phai s dung mot so phng phap khac thuoc ve bien phap ky thuat tnh toan nh phng phap loai tr, phng phap he so, phng phap ty le, phng phap ket hp (ket hp nhieu phng phap khac nhau trong tnh toan).

4. San pham hong va thiet hai ngng san xuat a. Ke toan thiet hai do san pham hong. SP hong trong qua trnh SX la nhng SP khong ung quy cach, pham chat, khong phu hp vi tieu chuan ky thuat quy nh, khong the s dung theo cong dung a nh trc. Tuy theo mc o h hong ma SP hong c chia lam 2 loai: + SP hong co the sa cha c: co the sa cha c ve mat ky thuat va co li ve mat kinh te.

 + SP hong khong the sa cha c: khong the sa

cha c ve mat ky thuat hoac co the sa cha c nhng khong co li ve mat kinh te. Trong quan he vi cong tac ke hoach, ca 2 loai san pham noi tren c chi tiet thanh san pham hong trong nh mc va san pham hong ngoai nh mc. + San pham hong trong nh mc: Nam trong gii han cho phep xay ra do ac iem va ieu kien san xuat. Khong tranh khoi trong qua trnh san xuat nen thiet hai san pham hong c coi la chi ph SX.

+ San pham hong ngoai nh mc: - Nam ngoai gii han cho phep cua nha san xuat do cac nguyen nhan khach quan hoac chu quan gay ra. - Thiet hai san pham hong tren nh mc khong c tnh vao gia thanh. - Can tm ra nguyen nhan gay ra san pham hong e co bien phap x ly phu hp.

* Ke toan thiet hai san pham hong khong the sa cha c

PL Khoan bat thu + boi thng = hoi (1) Can c vao gia tr SP hong khong sa cha c(neutoan ke co) ghi: N TK 154 (SP hong) Co TK 154(SP ang che tao)SP hong phat hien trong qua trnh SX Co TK 155 - SP hong phat hien trong kho thanh pham Co TK 157 - Hang gi ban b tra lai Co TK 632- Hang a ban b tra lai

Thiet hai ve SP hong khong sa cha c

CP SX ra san pham hong

(2) Can c gia tr phe lieu thu hoi c: N TK 152 - Phe lieu Co TK 154 - SP hong (3) Can c quyet nh x ly thiet hai san pham hong: N TK 154 (SP ang che tao)Tnh vao Zsp N TK 1388 - Bat boi thng N TK 632 - Tnh vao CP KD N TK 811- Tnh vao CP khac Co TK 154 - SP hong

V du minh hoa: Cuoi thang 8, can c vao Giay bao SP hong do bo phan SX lap, co 50 sp hong khong the sa cha c tr gia 5.000.000. Phe lieu thu hoi nhap kho tr gia 1.000.000. DN quyet nh x ly thiet hai con lai nh sau: - Tr vao lng cua 10 cong nhan thang nay 2.000.000. - Con lai tnh vao CP gia von hang ban.

* Ke toan thiet hai san pham hong co the sa cha c

Bo phan san xuat lap Giay bao san pham hong e xac

nh so lng, nguyen nhan, tnh trang h hong, ngi chu trach nhiem lam can c cho viec e ra cac bien phap sa cha va giai quyet khoan thiet hai thc te. Ke toan theo doi rieng SP hong va chi ph sa cha, t o tnh Zsp hong. (1) Can c vao cac chng t co lien quan ve cac chi ph sa cha SP hong co the sa cha c, ke toan ghi: N TK 621, 622, 627 Co TK 152, 153, 334, 338

 (2) Khi qua trnh sa cha SP hong hoan thanh, ke toan

tap hp CP xac nh Zsp hong a sa cha hoan thanh, ghi: N TK 154 (San pham hong) Co TK 621, 622, 627 (3) Can c vao quyet nh x ly SP hong, ke toan ghi: NTK154(SP ang che tao)Tnh vao Zsp N TK 1388 - Bat boi thng N TK 632 - Tnh vao CP KD N TK 811 - Tnh vao CP khac Co TK 154 (SP hong) - CP sa cha SP hong

V du minh hoa: Trong thang 9, can c vao Giay bao SP hong do bo phan SX lap, co 100 sp hong co the sa cha c. CP sa cha SP hong c tap hp nh sau: - Xuat NVL tr gia 2.000.000 - Tien lng phai tra cho cong nhan lam them gi sa cha 1.000.000 - Cac CP khac phat sinh lien quan PXSX 500.000 a thanh toan bang tien mat. Cong viec sa cha hoan thanh, ke toan tap hp CP e xac nh Zsp hong DN quyet nh x ly CP sa cha nh sau: - Tnh vao CP gia von hang ban 50% - 50% con lai tnh vao gia thanh SP SX trong thang

b) Ke toan thiet hai do ngng san xuat Noi dung va nguyen tac hach toan Trong qua trnh hoat ong cua DN co the co mot khoang thi gian DN buoc phai ngng hoat ong (th du do may hong, thien tai, thieu nguyen vat lieu, sa cha TSC theo nh ky, ). Trong thi gian ngng hoat ong, DN van phai chi ra mot so CP nh: tien lng tra cho cong nhan vien, CP quan ly, CP khau hao, Nhng CP nay chnh la thiet hai do ngng SX.

 Trng hp ngng san xuat co ke hoach:

Ngng san xuat theo ke hoach do thi vu, sa cha tai san co nh nh ky, th ke toan lap d toan va trch trc khoan thiet hai nay vao chi ph e on nh gia thanh. (1) Trch trc thiet hai do ngng san xuat: N TK 622, 627, 641, 642 Co TK 335 (2) Khi phat sinh thiet hai thc te: N TK 335 Co TK 334, 338, 152,

(3) Cuoi nien o phai ieu chnh so trch trc theo so thc te phat sinh: + Neu so trch trc > so thc te phat sinh N TK 335 Co TK 622, 627, 641, 642 + Neu so trch trc < so thc te phat sinh N TK 622, 627, 641, 642 Co TK 335

V du minh hoa: Theo ke hoach ngng SX thi vu, hang thang, DN trch trc CP nhan cong trc tiep 4.000.000 va CP khau hao TSC phan xng SX 1.000.000. Trong thi gian ngng SX cac CP thc te phat sinh c tap hp nh sau: - Tong tien lng phai tra cho cong nhan trc tiep la 45.000.000 va 9.900.000 trch cac khoan theo lng tnh vao CP nhan cong trc tiep. - Tong CP khau hao TSC phan xng SX la 8.000.000. Cuoi nien o KT, ieu chnh lai so a trch va thc phat sinh.

 Trng hp ngng san xuat ngoai ke hoach:

Can c vao chi ph thc te phat sinh, ke toan ghi: N TK 138, 334, 111, 112 (Bat boi thng) N TK 811 (Phan anh vao chi ph) Co TK 111, 112, 152, 153, 338, Co TK 334, 338

V du minh hoa: Thang 9, co 1 TSC b hong phai ngng SX, nguyen nhan la do cong nhan van hanh khong ung quy trnh. Tong CP sa cha la 11.000.000 a thanh toan bang tien mat. DN quyet nh tr vao lng cong nhan thang nay 6.000.000, phan con lai tnh vao CP khac.

2. KE TOAN SAN XUAT THEO CHI PH THC TE a. Khai niem La ke toan chi ph san xuat va tnh gia thanh san pham theo chi ph thc te. CP thc te la bieu hien bang tien cua toan bo hao ph ma DN phai tieu dung trong 1 ky e thc hien qua trnh SX SP. CP SX thc te thng c thu thap sau qua trnh san xuat a xay ra tai 1 ky SX nhat nh. Zsp thc te la nhng chi ph san xuat thc te phat sinh tnh cho mot khoi lng SP, DV hoan thanh.

 Zsp tai 1 DN thong thng c phan loai thanh:

+ Gia thanh ke hoach: c xay dng trc khi tien hanh SX e d toan CP SX cua 1 loai SP nao o va e xac nh gia ban. + Gia thanh nh mc: c xay dng da tren c s cac nh mc tai mot thi iem nhat nh, dung e so sanh gia thc te nham tm bien phap ha thap gia thanh thc te. +Gia thanh thc te: c xay dng sau khi tien hanh san xuat da tren chi ph san xuat thc te, dung e xac nh ket qua hoat ong san xuat kinh doanh, dung e so sanh vi gia thanh nh mc nham tm ra nguyen nhan va bien phap thch hp e ha thap gia thanh.

b. oi tng tap hp chi ph san xuat va tnh gia thanh oi tng tap hp chi ph san xuat La pham vi, gii han ma CP SX can c tap hp nham ap ng yeu cau kiem tra, giam sat CP SX va yeu cau tnh Zsp. Gii han tap hp CP SX co the la ni phat sinh CP (phan xng, bo phan, giai oan cong nghe...) hoac co the la oi tng chu chi ph (nh san pham, nhom san pham, n at hang, ..)

 e xac nh ung oi tng tap hp CP SX can can c

vao: + Quy trnh cong nghe san xuat: n gian hay phc tap. + Loai hnh san xuat: n at hang hay san xuat hang loat. + ac iem to chc san xuat va to chc quan ly cua n v + ac iem san pham va yeu cau cua cong tac tnh gia thanh.

Th du: Neu DN co quy trnh SX n gian th oi tng tap hp CP SX co the la tng loai SP, nhom SP, Neu DN co quy trnh SX phc tap th oi tng tap hp CP SX co the la tng chi tiet SP hoac tng giai oan cong nghe, . Xac nh ung oi tng tap hp CP SX la can c e to chc ghi chep ban au, to chc ghi so chi tiet va phan bo CP SX hp ly giup DN tang cng c cong tac quan ly, kiem tra viec tiet kiem CP.

 oi tng tnh gia thanh va ky tnh gia thanh Moi quan he gia oi tng tap hp chi ph va oi tng tnh gia

thanh Trong quy trnh cong nghe gian n: Mot oi tng tap hp CPSX tng ng vi mot oi tng tnh Zsp. Trong quy trnh cong nghe phc tap: Mot oi tng tap hp CPSX tng ng vi nhieu oi tng tnh Zsp. Trong quy trnh cong nghe san xuat phc tap gom nhieu cong oan khac nhau: nhieu oi tng tap hp CPSX tng ng vi mot oi tng tnh Zsp

c. Tap hp va phan bo chi ph san xuat Tap hp chi ph san xuat La cong viec thng xuyen cua ke toan Nhng chi ph c tap hp la: + CP nguyen vat lieu trc tiep, ghi ben N tai khoan 621. + CP nhan cong trc tiep, ghi ben N tai khoan 622. + CP san xuat chung: ghi ben N tai khoan 627 va phan bo cho oi tng co lien quan (hay cac san pham lien quan).

 Phan bo chi ph san xuat c tien hanh vao cuoi ky ke toan Cac chi ph trc tiep c tong hp lai theo oi tng tap hp chi

ph hoac oi tng tnh gia thanh. Chi ph san xuat chung c la chon tieu thc thch hp (tien cong, chi ph trc tiep.) e phan bo hp ly cho tng oi tng. Trong thc te co cac tieu thc phan bo chi ph san xuat chung c s dung chu yeu nhat la: + Chi ph nhan cong trc tiep, thi gian lao ong trc tiep. + Chi ph nguyen vat lieu trc tiep, chi ph nguyen vat lieu chnh. + Phan bo theo so gi may chay.

 Tien hanh phan bo CP SXC trong trng hp 1 phan

xng SX 2 hay nhieu SP. Sau khi tap hp c CP SXC, can c vao cac tieu thc tren ma chon 1 tieu thc tuy thuoc ty trong CP nhan cong trc tiep, CP nguyen vat lieu trc tiep, CP khau hao trong tong CP phat sinh thc te tai DN. Mc phan bo chi ph san xuat chung cho tng oi tng:

Mc phan bo = HS phan bo CP * Tieu thc phan bo cho tng oi tng

He so phan bo chi ph san = xuat chung

Tong chi ph san xuat chung phat sinh trong ky Tong tieu thc phan bo chi ph san xuat chung

d. Tnh gia thanh san pham Tong hp chi ph san xuat thc te Viec tong hp CP SX thc te bao gom ieu chnh CP a tap hp cho phu hp vi CP SX thc te a phat sinh va tong hp CP theo tng oi tng tnh Zsp. anh gia va ieu chnh cac khoan lam giam gia thanh Cac khoan lam giam gia thanh la nhng khoan CP phat sinh gan lien vi CP SX thc te nhng khong c tnh vao Zsp hoac nhng khoan CP phat sinh nhng khong tao ra gia tr SP chnh nh CP thiet hai SX, CP SP hong, CP phe lieu

 Neu khoan giam gia thanh phat sinh nho, khong

thng xuyen, khong anh hng trong yeu en Zsp th ke toan co the anh gia theo nguyen tac doanh thu va ieu chnh giam Zsp theo gia ban thc te tai thi iem DN ban san pham phu, phe lieu. Neu khoan giam gia thanh phat sinh ln, thng xuyen va co anh hng trong yeu en Zsp th ke toan co the anh gia theo nguyen tac gia von va ieu chnh giam gia von thi ky phat sinh.

 anh gia san pham d dang cuoi ky

Khai niem: La nhng san pham con nam tren day chuyen cua san xuat, hoac di chan may, be may. Phai tiep tuc san xuat mi tr thanh thanh pham S can thiet phai anh gia san pham d dang: Nham tnh chnh xac gia thanh cua san pham.

 Tnh gia thanh san pham

e san xuat va tieu thu mot SP th DN phai ton het bao nhieu CP? cac loai CP va ty trong cua tng loai CP? kha nang e ha thap cac loai CP nay? Ch tieu thoa man c nhng thong tin mang noi dung tren chnh la gia thanh san pham.

Gia thanh toan bo sp

Cac Chi ph Chi ph SX Chi ph SX khoan SX = + phat sinh - DD Cuoi - giam TK gia DD K ky thanh
Gia thanh toan bo san pham = San lng toan bo san pham

Gia thanh n v san pham

3. KE TOAN THEO CHI PH SAN XUAT THC TE KET HP VI CHI PH C TNH a. Khai niem Khac vi ke toan SX theo CP thc te, ke toan SX theo CP thc te ket hp vi CP c tnh la CP SXC. Cac CP nguyen vat lieu trc tiep, CP nhan cong trc tiep eu can c vao lng thc te va gia thc te e xac nh, rieng CP SXC can c vao lng nh mc va gia thanh nh mc e xac nh chi ph san xuat chung.

 b. Tap hp va phan bo chi ph Tng t nh mo hnh tnh gia thanh theo CP thc te, ke toan

tap hp CP SX theo 3 yeu to: CP NVL trc tiep, CP nhan cong trc tiep, CP SXC Nhng ac iem khac biet gia SX theo CP thc te ket hp vi CP c tnh vi CP SX va tnh Zsp theo CP thc te nh sau: Ky tnh gia thanh co the c chon theo thi ky co nhu cau thong tin CP SX va tnh Zsp trong ky nh tuan, thang, V vay, ky tnh gia thanh co the khong phu hp vi ky bao cao

 Chi ph san xuat c tong hp e tnh gia thanh bao gom ca chi

ph thc te va chi ph c tnh theo mc o hoat ong thc te. Trong o: + Nhng CP ma thi iem phat sinh CP co the thu nhan c chng t th tong hp theo chi ph thc te. Th du nh CP nguyen vat lieu trc tiep can c vao PXK vat lieu, Bang phan bo vat lieu, CP nhan cong trc tiep thng can c vao Bang thanh toan tien lng, Bang phan bo tien lng, e tap hp CP thc te trc tiep cho tng oi tng tnh gia thanh. + Nhng CP ma thi ky phat sinh khong the thu thap c kp thi chng t th tong hp theo mc c tnh vi mc o hoat ong thc te.

Th du nh CP SXC thng phai can c vao cac chng t trong noi bo DN va ca chng t ben ngoai DN nh hoa n tien ien, tien nc, oi chieu, x ly chenh lech gia CP SX thc te vi CP c tnh e ieu chnh gia thanh theo CP thc te nham cung cap thong tin cho ke toan tai chnh. Trong mo hnh nay, x ly chenh lech CP chu yeu la chenh lech gia CP SXC c tnh va CP SXC thc te. Cung chnh s ieu chnh, x ly chenh lech nay giup nha quan tr nam c tnh hnh thc hien d toan CP SXC, qua o tang cng kha nang kiem soat va hoan thien nh mc CP SXC.

 Neu tong CP SXC thc te ln hn CP SXC c tnh, ke

toan se tnh thang vao gia von hang ban trong ky: N TK 632 Co TK 627- Mc chenh lech CP SXC phan bo thieu Neu tong CP SXC thc te nho hn CP SXC c tnh, ke toan se ghi giam gia von hang ban trong ky: N TK 627 Co TK 632 Mc chenh lech CP SXC phan bo tha

Trong trng hp chenh lech ln ( thng ln hn 5% CP SXC) e am bao cho tnh chnh xac hn, ke toan thng phan bo mc chenh lech nay vao tat ca cac oi tng chu chi ph co lien quan, cu the la chi ph san xuat kinh doanh d dang, tr gia thanh pham ton kho va gia von hang ban trong ky. Trong trng hp nay mc phan bo chenh lech chi ph san xuat chung c tnh vi thc te + Neu chenh lech thieu: N TK 154 Mc chenh lech CP SXC thieu phan bo vao CP SXKDDD N TK 155 Mc chenh lech CP SXC thieu phan bo vao tr gia thanh pham ton kho N TK 632 Mc chenh lech CP SXC thieu phan bo tr gia von hang ban Co TK 627 Mc chenh lech CP SXC phan bo thieu

 + Neu chenh lech tha: N TK 627 Mc chenh lech CP SXC phan bo tha Co TK 154 Mc chenh lech CP SXC tha phan bo vao
CP SXKDDD Co TK 155 Mc chenh lech CP SXC tha phan bo vao tr gia thanh pham ton kho Co TK 632 Mc chenh lech CP SXC tha phan bo tr gia von hang ban c. Tnh gia thanh san pham Tng t nh cach tnh gia thanh trong mo hnh ke toan san xuat theo chi ph thc te.