MN KIM TON

Chng 2: Kim ton cc ton phi thu v

nghip v bn hng
2.2.1. Ni dung v c im kim ton vn bng

cc khon phi thu v nghip v bn hng.

2.2.1.1 Ni dung
Trn bng cn i k ton, khon mc n phi thu
khch hng c trnh by ti phn A ti sn ngn hn,
gm khon mc n phi thu khch hng ghi theo s phi
thu gp v khon mc d phng phi thu kh i c ghi
s m. Do , hiu s gia n phi thu khnh hng v d
phong phi thu kh i s phn nh s n phi thu thun,
tc gi tr thun c th hin c. Ring cc khon n
phi thu di hn c trnh by trong phn B Ti sn di
hn.

2.2.1.2 c im kim ton vn bng cc khon

phi thu v nghip v bn hng
- N phi thu khch hng l mt loi ti sn kh nhy cm vi

nhng gin ln nh b nhn vin chim dng hoc tham .

- N phi thu khch hng l khon mc c lin quan mt thit
n kt qu kinh doanh, do l i tng s dng cc
th thut thi phng doanh thu v li nhun ca n v.
- N phi thu c trnh by theo gi tr thun c th thc
hin c. Tuy nhin, do vic lp d phng phi thu kh i
cho n phi thu khch hng thng da vo s c tnh ca
nh qun l nn c nhiu kh nng sai st v kh kim tra.

2.2.2 Mc tiu kim ton cc khon phi thu v nghip

v bn hng
- Cc khon n phi thu khnh hng ghi chp c thc ti thi im lp
-

bo co (hin hu).
Tt c cc khon n phi thu c thc iu c ghi nhn y ( y
).
Cc khon n phi thu khch hng vo ngy lp bo co thu c v n v(
quyn s hu)
Nhng khon n phi thu khnh hng phi dc ghi chp ng s tin
gp trn bo co ti chnh v ph hp gia chi tit ca n phi thu khch
hng vi s ci( ghi chp chnh xc)
Cc khon d phng c tnh ton hp l gi tr thun ca n phi
thu khch hng gn ng vi gi thun c th thc hin c( nh gi)
S ng n trong trnh by v cng b khon n phi thu, bao gm vic
trnh ng n cc khon n phi thu, cng nh cng b y nhng
vn c lin quan nh cm c, th chp( trnh by v cng b)

2.2.3 Kim sot ni b i vi cc khon phi thu v

nghip v bn hng
2.2.3.1 Yu cu ca kim sot ni b
Nu n v khng xy dng h thng kim sot ni
bbooj hu hiu i vi chu trnh bn hng th vic khng
thu hi c cc khon n ca khch hng l iu kh
trnh khi, mt khc bo co ti chnh cng c kh nng
khng phn nh ng cc khon n phi thu khch hng
ca n v. Chng hn do n v bn chu cho cc khch
hng khng kh nng thanh ton; hoc s sch thoe di
khng cht ch nn dn n tht thot cng n, hay dn
trong thoe di chi tit i vi tng khch hng

2.2.3 Cc nguyn tc kim sot ni b

Mt h thng kim sot ni b hu hiu v chu trnh bn hng thng i hi

phi tch bit cc chc nng, phn nhim cho nhng c nhn hay b phn khc
nhau ph trch. Ty theo quy m v c im ca tng doanh nghip m cch t
chc c th v kim sot ni b trong chu trnh bn hng c th rt khc nhau.
c th nghin cu y v cc th tc kim sot trong chu trnh ny,phn
di y s trnh by mt cch thc t chc chu trnh bn hng i vi cc doamh
nghip c quy m tng i ln v ch yu thc hin bn chu. Thng trong
nhng n v ny, chu trnh bn hng c phn chia thnh cc chc nng nh sau:
1. Lp lnh bn hng( phiu xut kho)
2. Xt duyt bn chu
3. Xut kho
4. Gi hng i bn
5. Lp v kim ton ha n
6. Theo di thanh ton
7. Xt duyt hng bn b tr li, hay gim gi
8. Cho php xa s cc khon n khng thu hi c

2.2.4 Kim ton khon mc phi thu v nghip v

bn hng
2.2.4.1 Nghin cu v nh gi kim sot ni b
2.2.4.1.1 Tm hiu v kim sot n b
Kim sot n b i vi khon mc ny gm c cc th
tc kim sot trong vic t chc bn hng v theo di n phi
thu khch hng, tc t khi nhn n t hng, xem xt
phng thc thanh ton, vn chuyn, ha n, ghi chp doanh
thu, n phi thu khch hng, cho n khi c khch hng tr
tin v ghi tng qu.