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Excel K ton
A, Thng tin doanh nghip
I. Ch k ton: Q 15/2006(Quy m ln) v Q 48/2006(quy m va v nh)
II. Hnh thc ghi s k ton:
- Nht k chung a s p dng hnh thc ny.
- nht k chng t( khng c s dng na)
- Chng t ghi s - Nhng tp on ln.
- Nht k s ci( Khng c s dng na)
III. Phng php k khai tnh thu GTGT:
- Phng php khu tr - DT nm trc lin k >= 1 t
- Phng php trc tip. DT < 1 t.
IV. Cc phng php hch ton k ton:
1. Phng php hch ton hng tn kho
- Kim k nh k.
- K khai thng xuyn
2. Phng php tnh gi xut kho ca hng tn kho
- NT-XT
- NS-XT
- Thc t ch danh
- Bnh qun c k gi tr
- Bnh qun sau mi ln nhp.
3. Phng php tnh khu hao TSC
- Phng php ng thng
- Phng php s d gim dn
- Phng php theo sn lng.
V. Nm ti chnh
L k hot ng do doanh nghip la chn. Ph hp vi tnh hnh hot ng
SXKD ti doanh nghip.
- p dng theo nm Dng lch ( 1/1- 31/12)
B. Quy trinh hch ton ghi s k ton theo hnh thc nht k chung.
- S nht k c bit: Nht k thu tin, chi tin, bn hng v mua hng
- CTu K ton ->NKC -> S ci TK -> Bng cn i pht sinh ti khon-> BCTC
- Bng tng hp: - Cng n phi thu TK 131
- Cng n phi tr 331
- Nhp - Xut - Tn
- Bng phn b 142/242
- Bng tnh KHTSC.


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C. Hch ton k ton trn Excel
1. Cc nguyn tc hch ton k ton trn Excel
- ng nht v m: m nh cung cp, khch hng v hng ha
- ng nht v ti khon
2. Nhp s d u k:
- bng cn i pht sinh
- Bng tng hp: phi thu khch hng, phi tr nh cung cp, nhp xut tn, Phn b CPTT
NH, DH, tnh khu hao TSC
- S ci, s chi tit
a. ti khon c bit:
- TK 214
TJ: LN sau thu cha phn phi:
a. Nhp s d u k cho bng cng i pht sinh:
- Cn c: Bng CSPS ca k trc lin k
- Bng tng hp:
- Nhp s d K cho cc TK tng hp c theo di chi tit v tnh tn pht sinh
ton doanh nghip.
- S dng hm: Subtotal(9,vn cn cng)
b. bng phn b chi ph tr trc ngn hn v di hn.
II, Hch ton cc nghiep v pht sinh
1. Hch ton k ton u nm ti chnh
a. Kt chuyn li/l nm ti chnh c
TK 4211: LN cha phn phi nm trc
TK 4212: LN cha phn phi nm nay.
Bt ton KC:
thc hin Kc li nm TC c:
- N Tk 4212/ C TK 4211
Thc hin KC l nm TC c:
- N TK 4211/C Tk 4212
2. Hch ton chi ph Thu mn bi: 1 ln cho c nm.
- N TK 6422/C TK 3338.
- Khi i np thu phi bit:
- hn np:30/01 nm hin ti. c phiu chi, y nhim chi km giy bo n.
- N Tk 3388/ C TK 112,111.

3. Nghip v mua hng.
a. Quy trnh mua ti sn.
B1:B phn c nhu cu s dng phiu yu cu or phiu xut Giam c duyt
Mua hng.
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B2: lp hp ng kinh t.
B3: Ha n
B4: Phiu chi or giy bo n
B5: bin bn bn giao hng ha
B6: Phiu nhp kho.
B7. Thanh l hp ng
b. B h s mua ti sn:
- Ha n mua hng, ha n chi ph thu mua.
- phiu chi, gy bo n, y nhim chi.
- Bin bn bn giao hng ha: phiu nhp kho, phiu xut kho ca nh cung
cp.
- hp ng kinh t
c. cc bc hach ton trn excel
- B1: ghi s nht k chung.
- Ghi s nht k chung v hng ha mua v:
- N Tk 156
- N Tk 1331
- C Tk 111/112/331-NCC
- Ghi s NKC chi ph thu mua
- No TK 156,1331/ C Tk 111,112,331
- Cng thc ni ti khon: TK1&,&TK2 TK
- B2: Kim tra thng tin nh cung cp
- Nu nh tn ti m nh cung cp th ghi nhn v hch ton theo m c.
Nu cha tn ti m nh cung cp, phi lp m theo tn nh cung cp. v d
cng ty TNHH Thin Quang: 331TQ
- B3: Kim tra thng tin hng ha trn danh mc hng ha;
- Nu tn ti m hng ha th ghi nhn v hch ton theo m c, nu cha
tn ti th lap m theo tn hng ha.
- B4: Phn b chi ph mua hng.
- mua 2 hng ha A v B.
- Chi ph mua hng A = (tng CPMH ca l)*Tng gi tr A/(Tng gi tr A+
Tng gi tr B).
- Tiu thc: Phn b theo gi tr khi n gi l khc nhau ln, phn b theo s
lng khi gi gn tng ng nhau or bng nhau.

- n gi nhp kho =n gi mua+CPMH ca A

Mt hng B tng t

- B5: vo bng phn b chi ph mua hng mc ch l xc nh n gia thc
t nhp kho ca tng hng ha trong trng hp l hng c t 2 mt hng tr
ln.
- Ly d liu cho ct Tn hng ha, n v tnh:
- = Vlookup(gi tr k;vung gi tr k; ct tr v kt qu; O)
- Gi tr K: m hng ha trn bng PB CPMH -> F4 3 ln
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- Vng gi tr iu kin: Qut t c M HH n ht ct TK trn DMHH ->F4 1
ln
- Ct tr v ket qu: tn hng ha:2, n v tnh 3.
- B5: Vo bng k phiu nhp kho khai bo thng tin v hng nhp kho.
- n gi nhp kho: Khi mua hng khng pht sinh chi ph: nhp trc tp n
- gi mua hng.
- Khi mua hng m c chi ph pht sinh th nhp t ct n gi nhp kho.
2. Hch ton nghip v lin quan n mua CCDC dng ngay, CP tr trc
Cc bc hch ton:
B1: Ghi s NKC
+ Gi tr CCDC mua v dng ngay hoc chi ph tr trc
- Nu CCDC, CPTT c thi gian pb lin quan n 2 nm ti chnh th k ton
theo di CCDC, CPTT trn TK 242.
- Nu CCDC, CPTT c thi gian pb trong 1 nm ti chnh th k ton theo di
CCDC, CPTT trn TK 242.
VD: CCDC A c tgian phn b 6
thng
.
TH1: Mua ngy 1/2/2014 -> 1/8/2014
Tgian phn b trong 1 nm TC(2014) -> CCDC A -> TK 142
TH2: Mua ngy 1/8/2014 -> 1/2/2015
Theo di trn TK 242

b. Ktra ttin nh cung cp
- Nu tn ti m nh CC trn DMTK ghi nhn v hch ton ton theo m
c.
- Nu cha c m NCC trn DMTK th lp m NCC theo tn NCC
B3: Vo bng pb CPTTNH/DH
+ Gi tr phn b
+ Thi gian phn b\
3. Bn hng

+) B h s ng/v bn hng
- Ha n bn hng
- Ha n CPBH
- Pthu, BC
- PXKho
- Bin bn bn giao HH
- Hp ng kinh t
- Thanh l hp ng
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+) Cc bc hch ton ghi s
B1: ghi s NKC
- Doanh thu bn hng
N TK 111/112
C TK 511
C TK 3331
- Hch ton gi vn hng bn:
N TK 632
C TK 156
Lu : Ty vo p2 tnh gi HTK ca DN
- Nu DN tnh g HTK theo p2 bnh qun gia quyn th cui thng mi X
c n gi xkho. Do ti thi im xut bn hng khng hch ton bt
ton gi vn trn NKC. Cui thng cn c vo n gi XK. Hch ton 1 bt
ton tp hp gi vn chung cho tt c hng bn trong k.

- Nu DN tnh gi HTK khng phi theo p2 bnh qun cui k. Th ti thi
im xut bn xc nh c GVHB do k ton hch ton bt ton GV
trn NKC, ngay ti thi im xut bn.
+ Cp bn hng (NKC)
N TK 6421
N TK 1331
C TK 111/112/331 (NCC)
B2: Ktra TT nh CC, KH
B3: Vo bng k phiu Xkho khai bo TT v hng bn
+ Hng ha
+ S lng
+ Gi bn
4. Hch ton mua hng nhp kho thiu (T45-T49)
B1. Ghi s NKC
- Gtr hng mua
N TK 156 -> Gtr thc nhp
N TK 1381 -> Gtr hng thiu
N TK 1331 -> Theo ha n
C TK 1121/ 331 (NCC)

B2: Kim tra TT NCC nu c
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B3: Kim tra ttin HH (nu cha tn ti)
B4: Vo bng k PNK khai bo ttin v HH thc t nhp kho