BAI TAP KE TOAN AI CNG

Bai 1:
Gia s tai 1 doanh nghiep nha nc, co so lieu vao ngay 31/12/200X: (vt 1.000)
1.
TSC hu hnh
820.000
2.
Vay ngan han
220.000
3.
Tien gi ngan hang
110.000
4.
Phai tra cho ngi lao ong
30.000
5.
Nguyen lieu, vat lieu
320.000
6.
Chi ph SXKD d dang
30.000
7.
Phai tra cho ngi ban
120.000
8.
Li nhuan cha phan phoi
50.000
9.
Cong cu, dung cu
50.000
10. Thanh pham
30.000
11. Nguon von kinh doanh
680.000
12. Phai thu cua khach hang
105.000
13. Tam ng
15.000
14. Quy au t phat trien
220.000
15. Thue va cac khoan phai nop Nha nc
20.000
16. Tien mat
30.000
17. Quy khen thng phuc li
20.000
18. Phai tra, phai nop khac
30.000
19. Nguon von xay dng c ban
120.000
Yeu cau:
1)
Phan biet tai san, n phai tra va von chu s hu.
2)
Tnh tong tai san, tong nguon von va cho nhan xet.
Bai 2:
Mot doanh nghiep chuyen san xuat san pham may mac co cac tai lieu ve tai san va nguon
von vao ngay 31/12/ 20X3 nh sau: (n v tnh 1.000)
1. Nha xng
200.000 2. May vi tnh (6 cai)
30.000
3. Vai ka te
30.000 4. Tien gi ngan hang
320.000
5. Vai ka ky
50.000 6. Xe o to tai
500.000
7. Nguon von au t xay dng c ban
250.000 8. Mua vai cha tra ngi ban
140.000
9. Thue va cac khoan phai nop NN
30.000 10. Tam ng
4.000
11. Ch may
15.000 12. May cat (5 cai)
200.000
13. Cuc ao
5.000 14. May theu (10 cai)
150.000
15. Phai thu khach hang
40.000 16. May vat so (10 cai)
100.000
17. Tien mat
60.000 18. Phu tung thay the
25.000
19. Xang
8.000 20. Phai tra ngi lao ong
36.000
21. Dau
4.000 22. Von au t cua chu s hu
2.000.000
23. May may (200 cai)
330.000 24. San pham d dang
7.000
25. May photocopy (2 cai)
10.000 26. Nha kho
570.000
27. Ban ghe van phong (2 bo)
12.000 28. Cac khoan phai thu khac
17.000
29. Cong trnh nha xng ang xay
2.000 30. Ao s mi nam a may hoan
65.000
dng
thanh
31. Thc may, keo cat may cac loai
8.000 32. Ao s mi n a may hoan
55.000

33. Li nhuan cha phan phoi

35. Thue gia tr gia tang c khau tr
37. Vay ngan hang 1 nam
39. Vay cong ty B 8 thang
41. Vay ngan hang 3 nam
Yeu cau:

35.000
42.000
400.000
50.000
150.000

thanh
34. Quy khen thng phuc li
36. Quat ien (8 cai)
38. Quy au t phat trien
40. Tu van phong (4 cai)
42. Quy d phong tai chnh

33.000
31.000
18.000
400.000
100.000

1) Phan biet tai san va nguon von.

2) Tnh tong tai san, tong nguon von va cho nhan xet.
3) Phan loai TS va nguon von bang cach s dung thuat ng cua ke toan.
Bai 3:
Gia s tai mot doanh nghiep san xuat nha gia dung, co tai lieu ve tai san va nguon von vao
ngay 30/06/200x nh sau (n v tnh: 1.000):
1. Nha van phong
200.000 14. Tien vay ngan hang 2 nam
1.500.000
750.000
2. Tien mat ton quy
415.000 15. Xe ch hang
2.150.000
3. Hat nha ton kho
1.000.000 16. May uc san pham
172.000
4. Ban ghe van phong
127.000 17. Tien ban SP cha thu c
457.000
5. Xe con
850.000 18. Hoa chat ton kho
35.000
6. Nha xng
3.000.000 19. Tien ien nc phai tra
300.000
7. Chi ph SXKD d dang
455.000 20. Xang dau ton kho
450.000
8. Quy khen thng, phuc li
240.000 21. Tien lng phai tra NL
22. Thue con phai nop Nha nc
84.000
9. Tien gi ngan hang
1.450.000
2.000.000
10. May anh bong san pham
215.000 23. Tien vay ngan hang 1 nam
24. Nguon von xay dng c ban 1.100.000
11. Nguon von kinh doanh
7.000.000
12. Tien mua hat nha cha tra
250.000 25. Khoan phai tra phai nop khac 500.000
13. San pham nha cac loai
2.560.000 26. Tien vay cong nhan vien 6 thang 745.000
27. Li nhuan cha phan phoi
?
Yeu cau:
1. Phan biet tai san, n phai tra va von chu s hu?
2. Tnh ch tieu Li nhuan cha phan phoi?
3. Lp bng cn i k ton ca cng ty vo ngy 31/12/20X3
Bai 4:
Tnh toan va ien vao nhng cho co dau (?) vi so lieu can thiet (vt: 1.000):
- Tong gia tr tai san cua mot doanh nghiep vao ngay 30/6/20x9 la 12.000.000; tong so n
phai tra la 3.820.000. Vay nguon von chu s hu cua doanh nghiep la: .......(?).........
- Tong nguon von chu s hu tren bang can oi ke toan cua cong ty X vao ngay 31/12/
20x9 la 560.000 va bang 1/3 tong tai san. Vay so n phai tra cua doanh nghiep tai thi
iem nay phai la: .......(?)......
Bai 5:
Mot doanh nghiep t nhan mi thanh lap. Chu doanh nghiep bo von vao kinh doanh bang mot
so tai san tr gia 900.000.000, trong o:
Gia tr TSC hu hnh chiem 65%.
Tai san ngan han gom:
- Nguyen lieu vat lieu :150.000.000

- Cong cu dung cu:

25.000.000
- Tien mat:
..........(?)........
Yeu cau: Lap bang can oi ke toan ban au cua doanh nghiep.
Bai 6:
Mot Cty TNHH TMDV Bnh Minh c thanh lap va i vao hoat ong t thang 5/20x4 vi
cac nghiep vu kinh te phat sinh trong thang (n v tnh: 1.000):
1. Ong Tran Van Bnh gop von bang nha van phong va thiet b quan ly, a lam thu tuc
sang ten cho Cty. Von gop cua ong Bnh c thong nhat nh gia nh sau:
- Nha van phong: 495.000, trong o ga tr quyen s dung at 400.000, gia tr nha tren
at 95.000
- May vi tnh 2 cai tr gia 24.000
- May photocopy 1 cai tr gia 7.000
- Ban lam viec 3 cai tr gia 24.000
- Ghe xoay 6 cai tr gia 5.000
2. Ong Ly Hu Minh gop von bang tien, gom:
- Tien mat:
155.000
- Tien gi ngan hang: 250.000
3. Chi tien mat tam ng cho nhan vien e mua o dung van phong: 12.000.
4. Mua cac loai xo chau inox (mua ve e ban) cha thanh toan tien cho ngi ban X:
120.000, hang a nhap kho.
5. Mua mot tu lanh e s dung co gia mua 16.000, cha thanh toan tien cho ngi ban
Y.
6. Nhap kho o dung van phong do nhan vien mua bang tien tam ng, gia10.000.
7. Nhan vien hoan lai so tien tam ng s dung khong het, nhap quy tien mat.
8. Rut TGNH thanh toan cho ngi ban X 1/2 so tien hang a mua nghiep vu 4; thanh
toan cho ngi ban Y tien mua TSC nghiep vu 5.
9. Chi tien mat tra trc tien thue ca hang trong 1 nam: 96.000.
Yeu cau:
1/ Lap Bang can oi ke toan ban au cua DN.
2/ Phan tch anh hng cua tng NVKT phat sinh en Bang can oi ke toan
3/ Lap Bang can oi ke toan ngay 31/05/20x4
Bai 7:
Gia s Cong ty TNHH 2 thanh vien c thanh lap va i vao hoat ong vao ngay 01/04/20X4
chuyen mua ban quan ao thi trang. Co cac nghiep vu kinh te phat sinh trong thang 4 nh sau:
1.
Ngay 4/4: nhan von gop cua cac chu s hu:
Ong A gop von bang tien gi ngan hang 500.000.000, bang tien mat
100.000.000 va mot so TSC tr gia 300.000.000.
Ba B gop von bang tien gi ngan hang: 600.000.000
2.

Ngay 8/4, mua quan jean nhap kho, tra bang tien gi ngan hang: 450.000.000

3.

Ngay 10/4, mua xe o to ch hang, tr gia 120.000.000, cha thanh toan tien cho
ngi ban.

4.

Mua ao s mi nhap kho cha thanh toan cho ngi ban: 380.000.000

5.

Ngay 18/4, ban quan jean vi gia ban bang gia von: 100.000.000, khach hang
thanh toan bang tien mat.

6.

Ngay 20/4, ban ao s mi, gia von: 150.000.000, gia ban: 180.000.000, khach hang
cha thanh toan.

7.

Chi ph van chuyen ao s mi i ban c thanh toan bang tien mat: 2.000.000.

8.

Rut tien gi ngan hang tra n cho ngi cung cap TSC nghiep vu 3.

9.

Vay ngan han ngan hang thanh toan cho ngi ban ao s mi nghiep vu 4:
200.000.000.

10. Khach mua hang nghiep vu 6 thanh toan bang chuyen khoan: 100.000.000.
11. Lai tien gi ngan hang trong thang, nhap vao so d tien gi: 10.000.
12. Chi tien mat tra chi ph tiep khach cong ty 5.000.
Yeu cau:
1)
Phan tch anh hng cua tng nghiep vu kinh te phat sinh en Bang can oi ke toan.
2)
Lap bang CKT cua doanh nghiep ngay 30/04/20X4.
Bai 8:
Gia s mot doanh nghiep san xuat, tnh thue GTGT theo phng phap khau tr, co
tai lieu ve tnh hnh kinh doanh trong quy II nam 20x1 nh sau:
- So lng san pham tieu thu: 10.000 san pham, trong o:
+ Ban trong nc 3.000 san pham, gia ban cha thue GTGT la150.000/ SP.
+ Xuat khau 7.000 san pham, gia xuat khau 10 USD/ SP, ty gia thc te la
15.300/USD ; thue suat thue xuat khau la 2%.
- Gia thc te xuat kho 120.000/ SP.
- Lai tien vay ngan han phai tra ngan hang: 4.000.000.
- DN c tang mot tai san tr gia : 2.000.000;
- DN c phat oi tac do oi tac vi pham hp ong: 5.000.000
- DN phai nop phat vi pham hanh chnh: 3.000.000.
- Chi ph ban hang tap hp c trong ky la 63.000.000; chi ph quan ly doanh nghiep
la 47.000.000.
- Thue thu nhap doanh nghiep c tnh theo thue suat 25%. Biet chi ph tiep khach,
quang cao khuyen mai vt mc khong che khong c c quan thue chap nhan la
11.000.000
Yeu cau: Lap Bang ket qua kinh doanh.
Bai 9:
1. Gia s ban danh dum c mot so tien va ban ang xem xet viec au t no vao mot
doanh nghiep (mua co phieu, gop von lien doanh, ) . Ban can s dung thong tin ke
toan nao e xem xet viec au t hay khong au t vao mot doanh nghiep?
2. Ban co mot doanh nghiep nho va ang muon xin vay von cua ngan hang e m rong
kinh doanh. Ngan hang yeu cau doanh nghiep nop bao cao tai chnh cua doanh nghiep e
xem xet viec cho vay. Nhng thong tin nao c cung cap tren bang can oi ke toan va
bao cao ket qua kinh doanh cua doanh nghiep? Tai sao ngan hang lai xem xet cac thong
tin o khi xem xet viec cho vay?
Bai 10:
So d ngay 31/3/20x3 cua mot so tai khoan cong ty thng mai M (vt: 1.000):
-

TK Tien mat: 28.000

TK Tien gi ngan hang: 52.000

TK Hang hoa: 54.600

TKPhai tra ngi ban: 52.500

TKPhai thu cua KH: 32.800

TK Vay ngan han: 82.000

Trong thang 4/20x3, co cac nghiep vu kinh te phat sinh lien quan en cac tai khoan tren nh
sau:
Ve khoan phai thu cua K. hang:
Ve tien mat:
- Rut TGNH ve quy TM: 15.000
- KH tra n bang TGNGH: 18.000
- Chi TM mua hang hoa: 12.500
- Doanh thu ban chu:
70.000
- Thu tien ban hang :
40.000
- KH thanh toan, tra n vay: 34.000
- Chi TM tam ng cho CNV: 4.000
Ve khoan phai tra ngi ban:
- Tra lng cho CNV:
12.000
- Mua hang cha tra tien: 124.000
Ve tien gi ngan hang:
- Tra ngi ban bang TGNH: 42.000
- Trangi ban bang tien vay:60.000
- Rut TGNH ve quy TM: 15.000
- Khach hang tra n :
18.000
- Tien ien cha thanh toan: 11.000
- Thu tien ban hang :
80.000
Ve n vay ngan han:
- Tra n cho ngi ban:
42.000
- Tra bang tien thu cua K.H: 34.000
- Vay e tra n ngi ban:
60.000
Ve hang hoa:
- Mua hang bang tien mat: 12.500
- Vay thanh toan khoan phai tra phai nop
- Mua chu: 124.000
khac: 15.000
- Xuat ban: 140.000
Yeu cau:
1. Phan anh tnh hnh tren vao cac tai khoan co so d au ky a cho.
2. Tnh so d ngay 30/4/20x3 cua cac tai khoan o!
Bai 11:
Co so lieu ve tnh hnh kinh doanh cua mot doanh nghiep trong thang:
1. Tieu thu mot so san pham, gia von 180.000.000; gia ban 220.000.000, a thu bang
tien mat.
2. Ban chu cho khach hang mot so san pham co gia von 250.000.000; gia ban
330.000.000.
3. Chi ph ban hang phat sinh trong thang: 16.000.000; chi ph quan ly doanh nghiep:
19.500.000.
4. Cuoi ky, ket chuyen doanh thu thuan, gia von hang ban, chi ph ban hang, chi ph quan
ly doanh nghiep e xac nh ket qua kinh doanh.
Yeu cau: Phan anh tnh hnh tren vao cac tai khoan Doanh thu ban hang va cung cap dch
vu; Gia von hang ban; Chi ph ban hang; Chi ph quan ly doanh nghiep va Xac nh
ket qua kinh doanh. Gia s doanh nghiep c u ai thue nen thue suat thue TNDN la 0%.
Bai 12:
Can c d lieu bai tap 8, hay ghi vao s o tai khoan ch T cac tai khoan phan doanh thu,
thu nhap, chi ph va tai khoan Xac nh ket qua kinh doanh.
Bai 13:
Lap nh khoan va phan anh cac nghiep vu kinh te sau vao s o TK: (vt: 1.000) (gia s
cac tai khoan co so d hp ly)
1. Chu doanh nghiep bo sung nguon von kinh doanh bang tien mat: 100.000.000
2. Mua nguyen vat lieu nhap kho cha thanh toan tien cho ngi ban: 78.000.000
3. Khach hang tra n cho doanh nghiep bang TGNH: 48.000.000
4. Vay ngan han thanh toan cho ngi ban: 62.000.000

5.
6.
7.
8.

Nhap kho cong cu dung cu do nhan vien mua bang tien tam ng: 8.600.000
Chi tien mat tra trc tien thue nha 6 thang: 24.000.000
Thu hoi tam ng tha: nhap quy 1.000.000; tr vao lng NL 400.000
To chc cho cong nhan vien i ngh mat, thanh toan cho cong ty du lch bang
TGNH: 36.000.000 (lay t quy phuc li).
9. Rut TGNH: - Thanh toan n vay ngan han: 60.000.000
- Thanh toan cho ngi ban: 18.000.000
- Nhap quy tien mat: 22.000.000
10. Vay dai han ngan hang mua mot TSC hu hnh co nguyen gia 58.000.000
11. Chi tien mat: - Tra lng cho NL: 12.000.000
- Nop thue cho Nha nc: 15.000.000
- Tam ng cho nhan vien thu mua: 8.000.000
Bai 14:
Gia s tai 1 doanh nghiep nha nc, co tai lieu ke toan sau:
BANG CAN OI KE TOAN
Tai ngay 31/12/20x3
(n v tnh: 1.000)
TAI SAN
So tien
NGUON VON
So tien
1. Tien mat
30.000 1. Vay ngan han
220.000
2. Tien gi ngan hang
110.000 2. Phai tra cho ngi ban
120.000
3. Phai thu cua khach hang
105.000 3. Thue va cac khoan phai nop
20.000
NN
4. Tam ng
15.000 4. Phai tra ngi lao ong
30.000
5. Nguyen lieu vat lieu
320.000 5. Phai tra phai nop khac
30.000
6. Cong cu dung cu
50.000 6. Nguon von kinh doanh
680.000
7. Chi ph SXKD d dang
30.000 7. Quy au t phat trien
220.000
8. Thanh pham
30.000 8. Li nhuan cha phan phoi
50.000
9. TSC hu hnh
820.000 9. Quy khen thng phuc li
20.000
/
/
10. Nguon von XDCB
120.000
TONG CONG TAI SAN
1.510.000 TONG CONG NGUON VON
1.510.000
Trong thang 1/20x4, co cac nghiep vu kinh te phat sinh sau: (vt: 1.000).
1.
Khach hang tra n cho DN bang tien gi ngan hang 30.000.
2.
Nhap kho nguyen vat lieu tra bang tien gi ngan hang: 20.000.
3.
Chi tien mat e tam ng cho can bo i cong tac 3.000.
4.
Vay ngan han ngan hang e:
- Tra n cho ngi ban: 60.000;
- Thanh toan khoan phai tra phai nop khac: 10.000.
5.
Dung li nhuan cha phan phoi bo sung quy khen thng phuc li 12.000.
6.
Mua nguyen vat lieu nhap kho, cha tra tien cho ngi ban: 60.000.
7.
Nha nc cap cho DN mot TSC hu hnh tr gia 580.000.
8.
Rut tien gi ngan hang e:
Tra n cho ngi ban 40.000.
Nop thue cho Nha nc: 20.000.
9.
Vay ngan han ngan hang 50.000 va a chuyen ve quy tien mat.
10. Chi tien mat e tra lng cho cong nhan vien: 10.000.

1.
2.
3.
4.

Yeu cau:
M s o tai khoan ch T, ghi so d ngay 01/01/20x4.
Lap nh khoan va phan anh vao s o tai khoan cac nghiep vu kinh te phat sinh
trong thang 01/20x4.
Khoa so, tnh so d cuoi ky tren cac tai khoan.
Lap bang can oi ke toan ngay 31/01/20x4.

Bai 15
Tai mot doanh nghiep, co cac nghiep vu kinh te a c phan anh vao s o ch T nh sau:
TK152 Nguyen lieu vat lieu
SD:
(1): ?
(3): ?
(2): ?
SD: 160.000

TK152-Vat lieu chnh

SD: 200.000
180.000 (3)
(2): ?
SD: 70.000

TK152-Vat lieu phu

SD: ?
(1): ?

TK152-Nhien lieu
SD: 40.000
60.000 (3)
(2): ?
SD: ?

(3): ?

SD: 50.000
TK331 Phai tra ngi ban

TK111 Tien mat

SD: 50.000
(1): ?
SD: 10.000

(2): ?

TK621 Chi ph NVL trc tiep

(3) 300.000
Yeu cau:
ien vao cho co dau (?) nhng so lieu phu hp.
Ghi lai noi dung cua cac nghiep vu kinh te phat sinh.
Bai 16:
So d ngay 31/8/20x1 cua tai khoan 331 Phai tra cho ngi ban : 194.000.000;
So lieu chi tiet gom: - Phai tra ngi ban A: 69.500.000
- Phai tra ngi ban B: 124.500.000
Trong thang 9/20x1, co cac nghiep vu kinh te phat sinh :
1. Mua hang hoa nhap kho cha thanh toan tien cho cong ty C, gia mua cha co thue GTGT:
180.000.000, thue GTGT 10%.
2. Rut TGNH thanh toan cho ngi ban A: 50.000.000
3. Nhap kho vat lieu mua chu cua DN D, gia mua cha co thue GTGT: 15.800.000 , thue
GTGT 10%.
4. Vay ngan han ngan hang thanh toan cho ngi ban B: 60.000.000; thanh toan cho DN D:
15.800.000

5. Mua hang hoa nhap kho cha thanh toan tien cho Cty E, gia mua cha co thue GTGT:
220.000.000, thue GTGT 10%.
6. Khach hang thanh toan, chuyen tra bt n cho Cty E 150.000.000; cho cong ty C
100.000.000 va tra bt n vay ngan han 50.000.000
Yeu cau:
1. Lap nh khoan, phan anh vao TK 331 Phai tra cho ngi ban (tong hp va chi tiet).
2. M So chi tiet theo doi thanh toan vi ngi ban .
Bai 17:
- Can c so lieu bai tap 14, hay lap Bang can oi tai khoan (Bang oi chieu phat sinh
cac tai khoan) thang 1/2001.
- Can c so lieu bai tap 16, lap Bang tong hp chi tiet TK Phai tra cho ngi ban.
Bai 18: Lay so lieu bai tap 7.
Yeu cau:
1. M s o tai khoan ch T, ghi so d ngay 01/04/20X4.
2. Lap nh khoan va phan anh vao s o tai khoan cac nghiep vu kinh te phat sinh trong
thang 04/20X4.
3. Khoa so, tnh so d cuoi ky tren cac tai khoan.
4. Lap Bang can oi tai khoan (Bang oi chieu phat sinh cac tai khoan) thang 4/20X4.
5. Lap bang can oi ke toan ngay 30/04/20X4.
6. Lap bao cao ket qua kinh doanh thang 4/20X4, gia nh DN c u ai thue nen thue
suat thue thu nhap DN la 0%.
Bai 19:
Gia s mot doanh nghiep thng mai, trong thang 8/20x4, co so lieu ve hang hoa N:
Ton kho au thang: 300 kg; n gia 40.000/kg.
Phat sinh trong ky:
1. Ngay 4/8, mua ngoai nhap kho 700 kg. Gia mua la 38.000/kg, cha thanh toan tien cho
ngi ban; chi ph van chuyen, boc d chi bang tien mat: 1.050.000.
2. Ngay 9/8, xuat ban 800 kg, gia ban 48.000/kg, a thu bang tien mat.
3. Ngay 11/8, mua ngoai nhap kho: 1.000kg, thanh toan bang tien gi ngan hang. Gia mua
ghi tren hoa n la 39.200/kg. Chi ph thu mua la 1.600.000 c nhan vien thu mua chi
bang tien tam ng; khoan giam gia c ben ban chi lai bang tien mat la 400.000.
4. Ngay 16/8, nhap kho 200 kg mua bang tien mat, gia mua la 40.500/kg.
5. Ngay 20/8, xuat gi i ban: 700 kg, gia chao ban: 48.500/kg.
6. Ngay 24/8, xuat ban chu cho khach hang: 400 kg, gia ban: 48.500/kg
7. Ngay 25/8, nhap kho 500 kg, gia mua 40.000/kg, cha thanh toan cho ngi ban. Chi ph
van chuyen, boc d chi bang tien mat: 500.000.
8. Ngay 29/8, xuat ban: 300kg, gia ban 47.800/kg, tr vao so tien khach hang a tra trc.
Yeu cau:
1. Tnh gia thc te hang N xuat kho theo tng phng phap: Nhap trc - Xuat trc; Nhap
sau xuat trc, gia bnh quan sau moi lan nhap va gia bnh quan cuoi thang.
2. So sanh va nhan xet ve ket qua cua cac phng phap tnh gia?
Bai 21:

Lap nh khoan ke toan cac nghiep vu kinh te phat sinh bai tap 20.
Bai 22:
Co tai lieu ve tien lng trong thang 5/2002 mot doanh nghiep san xuat: (n v tnh:
1.000)
1. Tnh lng phai tra cho cong nhan vien 54.000, gom:
- Tien lng cong nhan trc tiep san xuat: 30.000
- Tien lng nhan vien quan ly phan xng: 6.000
- Tien lng nhan vien ban hang: 8.000
- Tien lng can bo, nhan vien quan ly DN: 10.000
2. Trch BHXH, BHYT, BHTN va KPC theo quy nh hien hanh
3. Nop BHXH, BHYT, BHTN, KPC theo ty le qui nh bang chuyen khoan.
4. Thanh toan lng cho NL (sau khi tr i cac khoan khau tr) bang tien mat.
Y/C: Tnh toan, lap nh khoan va phan anh vao s o tai khoan cac nghiep vu kinh te phat
sinh tren. (Cho biet so d au ky cua TK 111: 82.000; TK 112: 58.000; TK 334: 0; TK 338: 0)
Bai 23: Co tai lieu ve tien lng trong thang 5/2002 mot doanh nghiep san xuat: (n v
tnh: 1.000)
1. Chi tien mat tra lng ky 1 cho ngi lao ong 100.000
2. Tnh lng phai tra cho cong nhan vien 540.000, gom:
a. Tien lng cong nhan trc tiep san xuat: 300.000
b. Tien lng nhan vien quan ly phan xng: 60.000
c. Tien lng nhan vien ban hang: 80.000
d. Tien lng can bo, nhan vien quan ly DN: 100.000
3. Trch BHXH, BHYT, BHYT va KPC theo quy nh hien hanh
4. Nop BHXH theo ty le quy nh bang chuyen khoan.
5. Mua BHYT cho cong nhan vien bang tien mat 24.300
6. Nop BHTN theo ty le quy nh bang chuyen khoan.
7. Nop KPC bang tien gi ngan hang 5.400.
8. Khau tr lng khoan tam ng s dung khong het 8.000.
9. Thanh toan lng ky 2 cho NL (sau khi tr i cac khoan khau tr lng) bang tien mat.
Y/C: Tnh toan, lap nh khoan va phan anh vao s o tai khoan cac nghiep vu kinh te phat
sinh tren. (Cho biet so d au ky cua TK 334: 0; TK 338: 0).
Bai 24: Co tai lieu ke toan ve tnh hnh nhap xuat NVL nh sau:
2. Mua vat lieu A nhap kho cha tra tien cho ngi ban, so lng 200 kg, n gia mua cha
co thue GTGT 50.000/kg, thue suat thue GTGT 10%. Chi ph van chuyen vat lieu ve
nhap kho tra bang tien mat 1.050.000 (trong o a bao gom 5% thue GTGT cua dch vu
van tai).
3. Nhap 500 kg vat lieu B do co ong gop von, gia tr vat lieu do hoi ong co ong thong
nhat anh gia la 100.000.000.
4. Chi tien mat tam ng cho nhan vien thu mua 15.000.000.
5. Nhan vien thu mua thanh toan tien mua vat lieu:
- Vat lieu A nhap kho so lng 200 kg, tr gia mua cha tnh thue GTGT 12.000.000, thue
GTGT 1.200.000.
- Chi ph van chuyen vat lieu: 800.000.
6. Tien tam ng tha s dung khong het a thu hoi nhap quy TM.

7. Xuat vat lieu A:

- Dung trc tiep san xuat san pham: 200kg.
- Dung phuc vu ban hang: 100kg
8. Xuat vat lieu B:
- Dung phuc vu quan ly doanh nghiep 100kg.
- Ban ra ngoai 400kg.
Yeu cau: Lap nh khoan va phan anh vao s o tai khoan cac nghiep vu kinh te phat sinh
tren. (Cho biet so d au ky cua TK 152: 0)
Cho biet DN tnh gia NVL xuat kho theo phng phap nhap trc xuat trc.
Bai 25:
Co tnh hnh TSC tai mot nha may det quoc doanh: (vt: 1.000)
- Vao ngay 30/6/2009:
Nguyen gia TSC hu hnh hien co: 1.800.000
Gia tr hao mon TSC hu hnh: 600.000
- Trong thang 7/2009, co cac nghiep vu kinh te phat sinh:
1. Nha nc cap cho doanh nghiep mot xe van tai, nguyen gia: 132.000
2. Nhng ban mot may det khong can dung, co nguyen gia: 32.000, a khau hao 12.000.
Ke toan xoa so TSC nay.
3. Trch khau hao TSC hu hnh: 15.000, trong o:
Khau hao TSC cua phan xng san xuat: 9.000
Khau hao TSC cua bo phan ban hang: 2.000
Khau hao TSC cua quan ly doanh nghiep: 4.000
4. Mua mot TSC hu hnh, gia mua cha co thue GTGT 48.000, thue GTGT 10%, tra
bang tien vay dai han. Ph van chuyen a chi bang tien mat: 2.100, trong o thue GTGT
100.
5. Thanh ly 01 may phat ien h hong nang, co nguyen gia 18.000, a khau hao u. Ke toan
xoa so TSC nay.
Yeu cau:
1. Lap nh khoan va phan anh tnh hnh tren vao s o tai khoan.
2. Tnh gia tr TSC hu hnh co en ngay 31/7/2009 cua doanh nghiep.
Bai 26:
Gia s tai mot doanh nghiep san xuat tnh thue GTGT theo phng phap khau tr, co tai lieu
sau (n v tnh 1000 ):
So d u k TK 154: 37.000.
Cac nghiep vu kinh te phat sinh trong quy I nam 20x5:
1. Xuat kho vat lieu dung cho san xuat san pham: 320.000; dung cho quan ly phan xng:
15.000.
2. Tien lng phai tra cho NL trong thang: 60.000, trong o, tien lng cong nhan san xuat
san pham: 48.000; tien lng nhan vien phan xng: 12.000.
3. Trch BHXH, BHYT, BHTN, KPC theo t l qui nh.
4. Trch khau hao TSC cua san xuat 80.000.
5. Chi tien mat mua vn phng phm dung cho phan xng gia cha co 10% thue GTGT
18.000.
6. Dung tien gi ngan hang tra tien ien s dung tai phan xng 44.000, trong o a bao gom
thue GTGT 4.000.

10

7. Ket chuyen Chi ph nguyen lieu, vat lieu trc tiep; Chi ph nhan cong trc tiep; Chi ph san
xuat chung sang tai khoan 154 Chi ph san xuat kinh doanh d dang e tnh gia thanh san
pham.
8. Nhap kho 5.000 thanh pham t san xuat. Ke toan tong hp chi ph san xuat, tnh gia thanh
san pham hoan thanh, biet chi ph san xuat d dang cuoi ky tr gia 30.000.
Yeu cau:
1/ Lap nh khoan ke toan cac nghiep vu kinh te phat sinh trong ky.
2/ Phan anh vao s o tai khoan ch T cac tai khoan 621, 622, 627, 154.
Bai 27:
Tai mot doanh nghiep thng mai, co tai lieu sau: (vt: 1.000)
- Gia tr hang hoa ton kho cuoi quy I/20x1: 131.000
- Cac nghiep vu kinh te phat sinh trong quy II/20x1:
1. Mua hang hoa nhap kho, cha thanh toan tien cho ngi ban, gia mua cha co thue GTGT
120.000, thue suat thue GTGT 10%. Cc ph van chuyen hang hoa ve kho doanh nghiep
chi bang tien mat gia cha bao gom VAT : 4.000, thue suat thue GTGT cua dch vu van
chuyen la 5%.
2. Xuat mot lo hang tr gia xuat: 60.000, gia ban cha co thue GTGT 90.000, thue GTGT
10%. Khach hang thanh toan ngay bang Sec chuyen khoan.
3. Xuat ban cho khach hang mot lo hang, tr gia xuat kho 50.000 gia ban cha co thue GTGT
75.000, thue GTGT 10%, khach hang cha thanh toan tien.
4. Rut tien gi ngan hang thanh toan cho ngi ban nghiep vu 1.
5. Vay ngan han ngan hang mua mot lo hang nhap kho, gia mua cha co thue GTGT
150.000, thue GTGT 5%.
6. Khach hang thanh toan cho lo hang tieu thu nghiep vu 3, chuyen tra bt n vay ngan
han.
7. Ban mot lo hang tr gia xuat kho la 80.000, gia ban cha co thue GTGT 110.000, thue
GTGT 5%. Khach hang thanh toan ngay bang tien mat. Cc ph van chuyen hang hoa
en ni giao hang tra bang tien mat: 3.300, trong o thue GTGT 300.
8. Chi ph ban hang va chi ph quan ly DN tap hp c trong ky (cha bao gom cac khoan
phat sinh cac nghiep vu tren):
Chi ph
Bo phan ban hang
Bo phan quan ly DN
- Tien lng
6.000
10.000
- Vat lieu xuat dung
1.140
1.900
- Khau hao TSC
8.000
12.000
- CP khac bang tien mat
2.000
3.000
9. Khau tr thue GTGT au ra vi thue GTGT au vao va nop so thue GTGT con phai nop
bang TGNH.
10. Cuoi ky, ke toan ket chuyen cac khoan doanh thu, chi ph va xac nh ket qua kinh doanh.
Cho biet thue suat Thue thu nhap DN phai nop 25%.
Yeu cau:
1. Lap nh khoan cac NVKT phat sinh trong quy II/20x1.
2. M s o tai khoan, phan anh tnh hnh tren. Cho biet cac TK co so d au ky hp ly.
Bai 28:
Co tai lieu ve tnh hnh san xuat va tieu thu san pham tai mot doanh nghiep:
CPSX d dang au ky : 15.000.000

11

 Thanh pham ton kho au ky: 3.000 TP, gia thc te: 201.050.000
Tnh hnh phat sinh trong ky :
1. Gia thc te nguyen vat lieu xuat s dung trong ky la 500.000.000, phan bo cho :
- Trc tiep san xuat san pham
: 450.000.000
- Quan ly san xuat
: 20.000.000
- Hoat ong ban hang
: 10.000.000
- Quan ly doanh nghiep
: 20.000.000
2. Tien lng phai thanh toan cho cong nhan vien: 120.000.000, trong o:
- Tien lng CN trc tiep san xuat : 80.000.000
- Tien lng NV quan ly san xuat : 15.000.000
- Tien lng NV bo phan ban hang : 10.000.000
- Tien lng NV bo phan quan ly DN
: 15.000.000
3. Trch BHXH, BHYT, BHTN va KPC theo t le qui nh.
4. Khau hao TSC trch trong ky la 180.000.000, phan bo cho :
- Hoat ong san xuat
: 100.000.000
- Hoat ong ban hang
: 30.000.000
- Quan ly DN
: 50.000.000
5. Trong thang, doanh nghiep san xuat hoan thanh 10.000 san pham, a nhap kho thanh
pham. San pham d dang cuoi thang c anh gia co tr gia 30.050.000.
Yeu cau :
Tnh toan, lap nh khoan va phan anh tnh hnh tren vao s o tai khoan ch T.
Cho biet:
- Doanh nghiep tnh thue GTGT theo PP khau tr;
- Tnh gia thc te thanh pham xuat kho theo phng phap gia bnh quan gia quyen cuoi ky;
Thue suat thue TNDN la 25%, khong co khoan chenh lech nao gia li nhuan ke toan va thu
nhap chu thue
Bai 29:
Gia s tai mot doanh nghiep san xuat tnh thue GTGT theo phng phap khau tr, co tai lieu
sau (n v tnh 1000 ):
BANG CAN OI KE TOAN
Ngay 31/12/20x4
TAI SAN
So tien
NGUON VON
So tien
1. Tien mat
120.000 1. Vay ngan han
300.000
2. Tien gi ngan hang
160.000 2. Phai tra cho ngi ban
120.000
3. Phai thu cua khach hang
84.000 3. Thue va cac khoan phai
24.000
nop NN
4. Nguyen lieu vat lieu
580.000 4. Phai tra ngi lao ong
60.000
5. Cong cu dung cu
32.000 5. Phai tra phai nop khac
12.000
6. Chi ph SXKD d dang
37.000 6. Nguon von kinh doanh
964.000
7. TSC hu hnh
620.000 7. Li nhuan cha phan phoi
77.000
8. Hao mon TSC hu hnh
(76.000)
/
/
TONG CONG TAI SAN
1.557.000 TONG CONG NGUON VON 1.557.000
Cac nghiep vu kinh te phat sinh trong quy I nam 20x5:
1. Rut tien gi ngan hang e: . Nop thue: 24.000
. Thanh toan cho ngi ban: 80.000

12

2. Chi tien mat thanh toan lng cho CNV: 60.000

3. Nhap kho nguyen vat lieu cha thanh toan tien cho ngi ban. Theo hoa n GTGT, gia
mua cha co thue la 140.000, thue suat thue GTGT 10%.
4. Cc ph van chuyen vat lieu ve nhap kho, chi bang tien mat: 10.100, trong o, thue
GTGT la 100.
5. Xuat kho vat lieu dung cho san xuat san pham: 320.000; dung cho quan ly phan xng:
15.000.
6. Tien lng phai tra cho NL trong thang: 60.000, trong o, tien lng cong nhan san xuat
san pham: 48.000; tien lng nhan vien phan xng: 12.000.
7. Trch khau hao TSC cua san xuat 80.000.
8. Chi tien mat: - Dung cho quan ly phan xng:18.000.
- Thanh toan khoan phai tra phai nop khac: 12.000.
9. Trch BHXH, BHYT, BHTN va KPC theo ty le qui nh.
10. Ket chuyen Chi ph nguyen lieu, vat lieu trc tiep; Chi ph nhan cong trc tiep; Chi ph
san xuat chung sang tai khoan 154 Chi ph san xuat kinh doanh d dang e tnh gia thanh
san pham.
11. Nhap kho 5.000 thanh pham t san xuat. Ke toan tong hp chi ph san xuat, tnh gia thanh
san pham hoan thanh, biet chi ph san xuat d dang cuoi ky tr gia 30.000.
12. Xuat kho 4.000 san pham e ban trc tiep cho khach hang, gia ban (cha co Thue gia tr
gia tang) la 300/sp, thue suat Thue gia tr gia tang 10%, doanh nghiep thu bang tien gi ngan
hang.
13. Khach hang tra tien, chuyen tra bt n vay ngan han: 50.000.
14. Cong ty xac nh thue TNDN phai nop ky nay la 20.000.
15. Cuoi ky, ke toan ket chuyen cac khoan co lien quan va xac nh ket qua kinh doanh trong
ky, ket chuyen ve tai khoan 421.
Yeu cau:
1. M s o tai khoan ch T, ghi so d ngay 01/04/20X4.
2. Lap nh khoan va phan anh vao s o tai khoan cac nghiep vu kinh te phat sinh trong
thang 04/20X4.
3. Khoa so, tnh so d cuoi ky tren cac tai khoan.
4. Lap Bang can oi tai khoan (Bang oi chieu phat sinh cac tai khoan) thang 4/20X4.
5. Lap bang can oi ke toan ngay 30/04/20X4.
6. Lap bao cao ket qua kinh doanh thang 4/20X4.
Bai 30:
Can c vao cac nh khoan ke toan sau ay, hay cho biet noi dung cua tng nghiep vu
kinh te phat sinh va cac chng t goc c s dung (vt 1.000):
So tien
STT
TK ghi N
TK ghi Co
N
Co
1
112
311
154.000
154.000
2
155
154
164.000
164.000
3
152
111
50.000
55.000
133
5.000
4
311
131
28.500
28.500
5a
632
155
35.000
35.000
5b
131
511
55.000
50.000

13

6
7

8
9
10

821
627
641
642
621
141
153
111

333(3331)
333 (3334)
214

152
111
141

14

22.000
32.000
6.000
10.000
18.600
2.500
2.200
300

5.000
22.000
48.000

18.600
2.500
2.500

Bai 31:
Cong ty May hong (ma so thue 0101010101) ban hang cho cong ty May trang (ma so thue
0202020202) a thu tien mat, chi tiet nh sau:
- So lng 30 ao s mi, gia ban cha co 10% thue GTGT 150.000/cai
- So lng 100 quan jean, gia ban cha co 10% thue GTGT 200.000/cai.
Yeu cau:
1. Lap Hoa n GTGT va Phieu thu tai Cong ty May hong
2.Lap Phieu chi va Phieu nhap kho tai cong ty May trang.
Mu s: 01GTKT3/

TN CC THU:................

HA N
GI TR GIA TNG

K hiu: 01AA/11P
Lin 1: Lu
S:
0000001
Ngythngnm 20.....
n v bn hng:.............................................................................................................
M s thu:......................................................................................................................
a ch:....................................................................S ti khon....................................
in thoi:.......................................................................................................................
H tn ngi mua hng...................................................................................................
Tn n v........................................................................................................................
M s thu:......................................................................................................................
a ch................................................................. ... S ti khon....................................
STT
Tn hng ha, dch v
n v tnh
S lng
n gi
Thnh tin
1
2
3
4
5
6=4x5

Cng tin hng:

...................
Thu sut GTGT:...........%, Tin thu GTGT:
..
Tng cng tin thanh ton
.........
S tin vit bng ch:............................................................................................................................
Ngi mua hng
(K, ghi r h, tn)

Ngi bn hng
(K, ng du, ghi r h, tn)

(Cn kim tra, i chiu khi lp, giao, nhn ho n)

15

n v:
a ch:.
MST:

Quyen so:
PHIEU THU
So: .
Ngay .thang . nam.
N:
Co:
Ho, ten ngi nop tien:

a ch: .
Ly do thu:

So tien:
Viet bang ch:
Kem theo:
chng t goc.
Ngi lap bieu
(Ky, ho ten)

Thu quy
(Ky, ho ten)

Ke toan trng
(Ky, ho ten)

Cong ty:..
a ch:..
MST:.

Giam oc
(Ky, ho ten)

Quyen so:
So: ./PC

PHIEU CHI
Ngay .thang . nam.
N:
Co:.
Ho, ten ngi nhan tien: .
a ch:
Ly do chi:

So tien: .
Viet bang ch:
Kem theo: .. chng t goc.
Ngi lap bieu
(Ky, ho ten)

Ke toan trng
(Ky, ho ten)

Giam oc
(Ky, ho ten)

a nhan u tien (viet bang ch): .

Ngay thang. Nam
Ngi nhan
Thu quy
(Ky, ho ten)
(Ky, ho ten)

*** Het***

16