BI TP NHM

Vit tt tn mt s chng t k ton:

- PT: Phiu thu tin mt.
- PC: Phiu chi tin mt.
- PNK: Phiu nhp kho.
- PXK: Phiu xut kho.
- GBN: Giy bo n ngn hng.
- GBC: Giy bo c ngn hng.
- BTL: Bng thanh ton tin lng.
- H: Ho n GTGT.
- TTT: Giy thanh ton tm ng.
- BPB:Bng phn b.
- BKH: Bng trch khu hao TSC.
- PKT:Phiu k ton.
Gi s doanh nghip kinh doanh hng ha v thnh phm; K ton hng tn kho theo
phng php k khai thng xuyn; Tnh tr gi xut kho hng ha theo phng php FIFO.
Tnh thu VAT theo phng php khu tr thu. Tnh hnh mua bn hng ho trong thng
01/2009 nh sau:
I. S d u k ca mt s ti khon
- TK111 60.000
- TK155 120.000
- TK112 175.000
- TK211 200.000
- TK131 20.000 (Cng ty P)
- TK214 30.000
- TK141 9.000
- TK331 116.000
- TK152 60.000
- TK411 481.500
- TK153 7.000
- TK421 5.000
- TK154 1.500
- TK431 20.000
II.Cc nghip v kinh t pht sinh trong thng 01/2009:
1. Ngy 02/01, PNK01 km H01 ca Cng ty M, mua nhp kho 20.000 kg, gi cha
c thu VAT 10/kg, thu VAT 10%, cn n ngi bn.
2. Ngy 02/01, PC01 km H01 ca Hp tc x vn chuyn, tr tin vn chuyn
nguyn liu nhp kho, gi cha thu 0,1/kg, thu VAT 10%.
5. Ngy 10/01 PT01, Cng ty P tr ht s n nm trc cho cng ty.
6. Ngy 11/01, PKT01 km bin bn bn giao v H08 ca Cng ty M, mua 1
TSCHH a ngay vo s dng cho hot ng sn xut kinh doanh, gi mua cha c thu
50.000, thu VAT 10% cha thanh ton tin.
7. Ngy 12/01, PXK01 xut kho nguyn vt liu dung sn xut sn phm, tr gi
xut kho 100.000;
8. Ngy 15/01, PXK02 xut kho cng c, dng c loi phn b 100% dung cho phn
xng sn xut, tr gi xut kho 10.000;
9. Ngy 18/01, PKT02 km H10 ca Cng ty in lc v tin in phi tr thng ny
gi cha thu 2.000, thu VAT 10% cha thanh ton. S tin in ny phn b cho phn
xng sn xut 1.500, cn li tnh vo chi ph qun l doanh nghip.
10. Ngy 20/01, PKT03 km H20 ca Bu in v tin in thoi phi tr thng ny
gi cha thu 1.000, thu VAT 10% cha thanh ton. S tin in ny tnh vo chi ph qun
l doanh nghip.
11. Ngy 27/01, PKT04 km BKH01 Trch khu hao TSC phn b cho PXSX
10.000, b phn qun l doanh nghip 4.000.
12. Ngy 31/01, PKT05 km BTL01 tin lng phi tr thng 01/2009 cho cng nhn
trc tip sn xut 10.000, nhn vin phn xng 2.000, nhn vin bn hng 4.000, nhn vin
qun l doanh nghip 8.000.
13. Ngy 31/01, PKT06 km BTL01 trch BHXH, BHTN, BHYT, KPC theo quy
nh trn tin lng.
14. Ngy 31/01, PKT07 kt chuyn chi ph sn xut tnh gi thnh sn phm.
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15. Ngy 31/01, PNK02 Nhp kho ton b s thnh phm sn xut trong thng 01.
Bit rng gi tr sn phm d dang cui k l 1.000.
16. Ngy 31/01, PXK03 xut kho mt s thnh phm bn cho Cng ty H, tr gi xut
kho 200.000.
17. Ngy 31/01, PKT08 km H02, bn chu cho Cng ty H s thnh phm ca
PXK03, gi bn cha thu l 300.000, thu VAT 10%.
18. Ngy 31/01, PKT09, tnh v hch ton thu thu nhp doanh nghip phi np 25%.
19. Ngy 31/01, PKT09 kt chuyn doanh thu bn hng, thu nhp XKQ.
20. Ngy 31/01, PKT10 kt chuyn chi ph XKQ.
21. Ngy 31/01, PKT11 kt chuyn li, l thng 01/2009.
Yu cu:
1- nh khon cc nghip v kinh t (nh khon trn t giy ring).
2- Ghi s Nht K Chung, S Ci cc nghip v kinh t trn.
3- Kha s k ton; Lp Bng cn i ti khon; Bng cn i k ton; Bng bo co
kt qu kinh doanh (theo ng mu bo co doanh nghip).

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