1

Cng tc sp xp chng t gc
- Chng ta cn sp xp chng t gc hng thng theo tun t ca bng k thu u vo u ra
in v np bo co cho c quan thu hng thng: Bt u t thng 3 n thng 12 ca nm ti
chnh , cc chng t gc: ha n u vo u ra c kp chung vi t khai thu GTGT hng
thng np cho c quan thu.
- Mi chng t hoc mt nhm chng t phi km theo
Ha n mua vo (u vo) phi kp vi phiu chi v phiu nhp kho, phiu ngh thanh ton
km theo hp ng , thanh l nu c.
Tt c phi c y ch k theo chc danh.
- Kp ring chng t ca tng thng, mi thng mt tp c ba y .
2. Sp xp bo co np cho c quan thu
- i km theo chng t ca thng no l bo co ca thng . Mt s bo co thng k l: T
khai k thu GTGT hng thng hoc hng qu. Bo co tnh hnh s dng ha n, Mn Bi,
bo co thu thu nhp doanh nghip tm tnh hng qu
- Bo co ti chnh theo qu.
3. Chun b s sch in hng nm (theo hnh thc Nht k chung)
- S nht k chung
- S nht k mua hng
- S nht k chi tin
- S chi tit cng n phi tr cho tt c cc nh cung cp
- Bin bn xc nhn cng n ca tng i tng (nu c).
- S qu tin mt v s chi tit ngn hng.
- S ci cc ti khon: 131 , 331, 111, 112, 152, 153, 154, 155, 211, 214,...621, 622, 627, 641,
642,...Ty theo doanh nghip s dng quyt nh 15.
- S tng hp v tnh hnh tng gim ti sn c nh
- S tng hp v tnh hnh tng gim cng c dng c
- S khu hao ti sn c nh
- S khu hao cng c dng c
- Th kho/ s chi tit vt t
- Bng tng hp nhp xut tn tng kho

- Ton b chng t nhp u phi in ra k (y ch k).

Lu : s th t cc phiu phi c nh v sp xp tun t.
4. Sp xp cc hp ng kinh t
- Sp xp y theo tun t tng hp ng u vo:
Kim tra cc bin bn, giy t ca tng hp ng nu c: hp ng, bin bn nghim thu, thanh
l hp ng
- Hp ng lao ng v h thng thang bng lng: hp ng lao ng, bng lng, phi c ch
k y
- Cc quyt nh b nhim, tng lng.
5. H s php l (Trc ph trch)
- Chun b y c gc v photo cng chng (xc thc).
- Cc cng vn n/i lin quan n c quan thu
6. Kim tra chi tit khc:
- Kim tra tra i chiu gia s chi tit vi s tng hp ti khon (s ci)
- Kim tra i chiu cc nghip v kinh t pht sinh so vi s nh khon: ha n u vo v s
k ton
- Kim tra i chiu cng n khch hng
- Kim tra cc khon phi tr
- Kim tra d liu nhp v khai bo thu gia ha n u vo vi bng k khai thu
- Kim tra k t c y
- Kim tra li xem nh khon cc khon v phi tr nh khon c ng
- Kim tra li bng lng xem k c y , s liu trn s ci 334 v bng lng c khp : i
vi nhn vin phi c h s y