Professional Documents
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1
ton Kim ton
Khoa K
Li m u
Vi t cch l thnh vin th 150 ca t chc thng mi th gii
WTO, Vit Nam v ang tng bc khng nh v th ca mnh
trong khu vc v trn th gii. Nhn li bn nm sau khi tham gia t
chc ny, Vit Nam c nhng bc chuyn mnh vt bc. Cc doanh
nghip c nhiu c hi thun li hi nhp vi nn kinh t th gii
nhng ng thi cng phi ng u vi khng t nhng kh khn do
nn kinh t th trng mang li. Trong kh khn ln nht c l l s
cnh tranh gay gt khng nhng ca cc doanh nghip trong nc m
cn ca c cc doanh nghip nc ngoi.
Ti a ha li nhun lun l mc tiu phn u ca cc doanh
nghip. t c iu i hi mi doanh nghip cn phi y
mnh sn xut v tiu th sn phm, khng ngng nng cao cht lng
sn phm em n cho ngi tiu dng nhng sn phm. dch v tt
nht vi phng chm Khch hng l thng . Mun lm c iu
ny cc doanh nghip cn gii quyt tt mi quan h gia yu t
u vo v yu t u ra, gia sn xut v tiu th do vy doanh
nghip phi hoch ton chnh xc, y v kp thi cc chi ph sn
xut b ra, trn c s tm ra cc gii php h gi thnh sn
phm gip cho cng tc tiu th tt hn v kp thi hn. V vy, i
hi cc doanh nghip khng ch u t sn xut nhm cho ra i
nhng sn phm c cht lng tt, sc cnh tranh trn th trng m
cn c nhim v t chc tiu th s sn phm mt cch tt nht.
Thnh phm l mt b phn quan trng thuc ti sn lu ng, l
kt qu ca qu trnh sn xut. Do vy yu cu t ra l phi qun
l cht ch thnh phm, t chc tt cng tc tiu th, hch ton thnh
phm mt cch kp thi, phn nh ng, v chnh xc tnh hnh
tiu th sn phm.
Lun
Lun
Chng 1
nhng vn l lun c bn v k ton thnh
phm, tiu th thnh phm v xc nh kt qu
tiu th trong cc doanh nghip kinh doanh thng
mi
1.1. Nhim v ca k ton thnh phm, tiu th thnh
phm v xc nh kt qu tiu th
1.1.1.
Khi nim
Lun
nh gi thnh phm
thc t
Lun
Khoa K
Lun
S lng thnh
=
xut kho
Trong :
n gi xut kho
xut kho
bnh qun
n gi xut kho
bnh
phm
qun c k DT
nhp trong k
S lng thnh phm tn kho u k v nhp
trong k
lin hon)
Theo phng php ny, n gi thnh phm xut dng c tnh
li sau mi ln nhp kho.
n gi xut kho
bnh
qun sau mi ln
nhp
-
n gi xut kho
bnh
qun cui k trc
-
(u k)
S lng thnh phm tn kho cui k trc (u k)
ton.
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
Lun
Do thnh phm nhp kho thng xuyn t nhiu ngun khc nhau
nn gi thc t ca tng ln nhp, tng t nhp khng hon ton
ging nhau tng thi im trong k hch ton. ghi chp kp thi
tnh hnh bin ng hng ngy ca thnh phm mt cch n nh,
k ton c th la chn phng php gi hch ton. Gi hch ton ca
thnh phm do phng k ton doanh nghip quy nh, c th l gi
thnh k hoch hoc gi nhp kho thng nht v c s dng khng
thay i trong mt nm. Cui k, k ton tnh ra gi tr thc t ca
thnh phm xut kho thng qua h s chnh lch (h s gi) theo
cng thc sau:
Tr gi thc t thnh phm tn u kv nhp trong k
H s
gi
theo thc t
Tr gi thc t thnh phm tn u kv nhp trong k
Tr gi hch ton
=
ca thnh phm
H s gi
trong k
xut kho
H s gi c th tnh cho tng loi hng, tng nhm hng hoc
tng th hng ch yu ty thuc vo yu cu v trnh qun l ca
tng n v hch ton.
1.2.2.
Lun
ghi chp hng ngy tnh hnh nhp, xut, tn kho tng thnh
phm theo ch tiu s lng theo s thc nhp, thc xut, cui ngy
tnh ra s tn kho gh ra ct tn trn th kho. nh k th kho gi
cc chng t nhp - xut phn loi theo tng thnh phm cho
phng k ton.
Ti phng k ton: K ton s dng S (th) k ton chi tit
ghi chp tnh hnh nhp, xut cho tng loi thnh phm theo c
ch tiu v s lng v gi tr.
Khi nhn c chng t nhp xut ca th kho gi ln, k ton
kim tra, hon chnh chng t v cn c vo cc chng t nhp, xut
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
Lun
Hnh 1.1 : S hch ton thnh phm theo phng php th song song
Lun
Khoa K
Th kho
S k ton tng hp
Ghi ch:
Ghi hng ngy
Ghi cui thng
i chiu hng ngy
i chiu cui thng
* u im v nhc im:
- u im: Ghi chp n gin, d kim tra, i chiu.
- Nhc im: Vic ghi chp gia kho v phng k ton cn
trng lp v ch tiu s lng. Ngoi ra vic kim tra i chiu ch
yu tin hnh vo cui thng do vy hn ch kh nng kim tra kp
thi ca k ton.
1.2.2.2. Phng php ghi S i chiu lun chuyn
Lun
Khoa K
Th kho
Phiu nhp
Bng k nhp
Phiu xut
S i chiu lun
chuyn
Bng k xut
S k ton tng
hp
Ghi ch:
Ghi hng ngy
Ghi cui thng
i chiu cui thng
* u im v nhc im:
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
Lun
S hch ton
Lun
Khoa K
Hnh 1.3 : S hch ton chi tit thnh phm theo phng php S s d
Th kho
Phiu xut
Phiu nhp
Bng k ly k
chng t nhp
S s d
Bng tng hp
Nhp Xut Tn
Bng k ly k
chng t xut
Ghi ch:
Ghi hng ngy
Ghi cui thng
i chiu cui thng
* u im v nhc im:
Lun
nh k)
nh k)
Gi tr thc t ca thnh
phm tn kho
Lun
Khoa K
TK 157 - Hng gi bn
+ Tr gi thnh phm gi
+ Tr gi thnh phm gi
+ Kt chuyn tr gi thc t
+ Kt chuyn tr gi thc t
khch
hng
chp
nhn
khch
hng
chp
nhn
thanh ton u k
Gi tr thc t ca thnh
phm gi i cha c khch
hng chp nhn thanh ton.
1.2.3.2. Phng php hch ton mt s nghip v kinh t ch
yu
i vi doanh nghip hch ton hng tn kho theo phng
php KKTX
Hnh 1. 4 : S hch ton thnh phm theo phng php k khai thng
xuyn.
TK154
TK155
TK632
TK911
(1)
(2)
(3)
(7)
TK157
(5)
(6)
TK338
TK138
(4a)
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
(4b)
Lun
(1)
Khoa K
bin.
(2) Xut kho thnh phm giao cho khch hng
(3)
nhn bn i l
(4a)
(3)
TK155,157
TK632
TK911
(1)
(4)
TK631
(2)
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
Lun
Khoa K
u k.
(2)
(4)
Chi ph ca
phn b
HH tn u
cho hng
Chi ph mua ca
+
Tiu chun
phn b
ca hng
ho bn
ho
trong k
u k v hng ho xut bn
xut bn
Lun
Khoa K
trong k
1.3.3.
K ton gi vn hng bn
1.3.3.1.
Ti khon s dng
TK 632 - Gi vn hng bn
Theo phng php k khai thng xuyn
- Bn N: - Phn nh gi vn sn phm, hng ha, dch v tiu th
trong k
- Phn nh chi ph nguyn vt liu, chi ph nhn cng vt
trn mc bnh thng v chi ph sn xut chung c nh khng phn
b khng c tnh vo tr gi hng tn kho m phi tnh vo gi vn
hng bn trong k k ton.
- Phn nh khon hao ht, mt mt ca hng tn kho sau khi
tr phn bi thng do trch nhim c nhn gy ra.
- Phn nh chi ph t xy dng, t ch ti sn c nh vt
trn mc bnh thng khng c tnh vo nguyn gi ti sn c nh
hu hnh, t xy dng, t ch hon thnh.
- Phn nh s chnh lch d phng gim gi hng tn kho
phi lp nm nay ln hn khon lp d phng nm trc.
- Bn C: - Phn nh khon hon nhp d phng gim gi hng tn
kho cui nm ti chnh.
- Gi vn hng bn b tr li.
- Kt chuyn gi vn sn phm, hng ha, dch v tiu
th trong k sang ti khon 911 Xc nh kt qu kinh doanh.
TK 632 khng c s d cui k.
Theo phng php k kim k nh k.
- Bn N: - Tr gi vn thnh phm tn kho u k.
- Tr gi vn hng gi bn cha xc nh tiu th u k.
- Tng gi thnh thc t thnh phm , lao v, dch v
hon thnh.
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
Lun
Khoa K
th
bn b
ngay khng qua nhp
tr li nhp kho
kho
TK 157
TP gi
i
TK 155
ko qua
kho
HGB
x/
tiu th
TK 911
K/c gi vn hng
bn
TP GB
TK 159
TP xut kho bn trc tip
dthng xuyn
Hnh 1.6 : K ton gi vn hng bn theo phngHon
php nhp
k khai
phng
gim gi HTK
TK 154
khng
x/ bn
gi theo phng php kim k nh k
Hnh 1.7 : K ton Cui
gi vn
thnh tiu
th trong k
Lun
Trch d phng gim gi
HTK
Khoa K
TK 632
TK 154
155
TK
TK 154
TK 632
u k k/c GVHB TP tn
Kho u k
TK 155
K/c GVHB TP gi
bn
Cha x/ tiu th
K
K/c GVHB TP gi
bn
Cha x/ tiu th
CK
TK 611
CK k/c GVHB tiu th
TK 911
K/c GVHB ca TP
TK 154
Cui k x/ TP nhp kho
Lun
Bn tr gp
Bn i hng
Bn l
L phng thc bn hng trc tip cho ngi tiu dng hoc cc t
chc kinh t hoc cc n v kinh t tp th mua v mang tnh
cht tiu dng ni b.
1.4.1.7.
Bn bun
Lun
Ha n GTGT
Lun
Lun
sinh trong k.
Kt chuyn doanh thu thun v tiu th v cung cp dch v
trong k.
+ Bn C:
Phn nh tng s doanh thu bn hng v cung cp dch v thc t
pht sinh trong k.
TK 511 cui k khng c s d v c 5 ti khon cp II.
TK 5111 Doanh thu bn hng ha
TK 5112 Doanh thu bn thnh phm
TK 5113 Doanh thu cung cp dch v
TK 5114 Doanh thu tr cp, tr gi
TK 5115 Doanh thu bt ng sn u t
TK 511 khng c s d cui k
TK 521 - Chit khu thng mi
Dng phn nh khon chit khu thng mi m doanh
nghip gim tr hoc thanh ton cho ngi mua do mua hng
ho, dch v vi khi lng ln theo tho thun v chit khu thng mi
ghi trn hp ng kinh t mua bn hoc cam kt mua, bn hng.
* Kt cu v ni dung phn nh:
+ Bn N:
Lun
yu
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
Lun
TK
521,531,532
TK 632
511
TK
(4)
(1)
TK
TK111,131
154
TK 154
TK 3331
TK 333
TK 1331
(5)
(2)
TK 152, 153
TK 911
(3)
(6)
(1)
(2)
(3)
(4)
(5)
(6)
Lun
Khoa K
Hnh 1.9. Hch ton doanh thu theo phng thc bn hng i l, k gi
TKTK632
511
hng
TK 333
(1)
(2)
(3)
(3)
Doanh thu bn hng
TKTK154
TK
154
111,112,131
(1)
TK 641
Hnh 1.10. Hch ton doanh thu theo phng thc bn hng tr gp, tr
(2)
chm TK 511
TK 1331
TK 111,112
TK 154
Gi bn cha c thu
GTGT
TK 333(1)
TK 131
S tin cn
thu
Ca khch
hng
TK 515
KH
tr
tin
TK
338(7)
Tng li tr chm
K/c li
Hnh 1.11.
Hch ton doanh thu theo phng thc tiu th ni b v cc TH
khc
Lun
Khoa K
TK 512
TK111,112,136
Thu tiu th c bit, thu
Tng gi
xut khu phi np
thanh ton
TK3331
TK1331
TK911
Thu GTGT
phi np
biu
tng,
sp
kinh
doanh
TK
627,641,642
Dng hng ha khuyn mi, qung
co
TK334, 431
Dng thnh phm tr lng,thng...
Lun
Khoa K
TK111, 112,131
TK 511
Tng s tin gim gi,
Tng s tin
bn b tr li
Kt chuyn gim gi
hng bn b tr li
TK 3331
gim gi, hng
bn b tr
c thu GTGT
Thu GTGT u ra
tng ng
Lun
u k kinh doanh
-
Kt N
chuyn
gi tr sn phm, lao v, dch v cha tiu th cui
TK 632
k:
C TK 631
N ton
TK 155,
157nh gi bn, doanh thu hng tiu th,
Cc bt
phn
C TK 632
chit khu thng
mi, gim gi hng bn ging nh phng
ngphp
thi KKTX.
kt chuyn gi vn hng xc nh tiu th trong k theo
cng
thc
sau:
- Gi
vn
hng bn b tr li
Tng gi
N TK 631 : Tr
Kim
ti kho
Tr gi vn
ginhn
vn nhp kho hay ang gi Tr
gi vn
thnh
tiu th trong =
tn
+
TP
Trn Th Nhung - Lp HKT1 _K1
Lun
TP nhp
k
u k
tn cui k
vn tt nghip
trong k
Kt qu tnh c, k ton ghi:
N TK 911
1.5.
Khoa K
Lun
Khoa K
Lun
Khoa K
TK 111,
112
Cc khon lm gim CPBH
TK 641
TK 334,
338
pht sinh
TK 911
TK 152, 153
Cui k kt chuyn
CPBH
xc nh kt qu
TK 111, 112,
331
Chi ph dch v mua
ngoi
TK 142, 335
Chi ph khc
bng tin
Chi ph
theo
d ton
Lun
Lun
Khoa K
TK 642
Tin lng, ph cp,
BHXH,
BHYT, KPC cho NV QLDN
TK 152,
153
Cc khon lm gim
CPQLDN
pht sinh
TK 111,
112
TK 911
Tr gi VL, CCDC xut
dng
phc v QLDN
TK 214
Cui k kt chuyn
CPQLDN
xc nh kt qu
TK 111, 112,
331
Chi ph dch v mua
ngoi
TK 142, 335
Chi ph khc
bng tin
Chi ph
theo
d ton
1.6. K ton xc nh kt qu
Lun
Doanh thu
thun v bn
hng v cung
cp dch v
Gi vn
ca
Chi ph bn
hng v chi
ph QLDN
=
bn
hng bn
hng
Trong , doanh thu thun v bn hng v cung cp dch v bng
tng doanh thu bn hng v cung cp dch v tr i cc khon gim tr
nh CKTM, GGHB, hng bn b tr li, thu tiu th c bit, thu xut
nhp khu, thu GTGT theo phng php trc tip.
1.6.1 Ti khon s dng
TK 911 - Xc nh kt qu kinh doanh:
+ Bn N:
Lun
Lun
Khoa K
TK 911
TK 511, 512
K/c GVHB
K/c DTT
TK 641
K/c CPBH
TK 642
TK 421
K/c CPQLDN
K/c l
K/c li
Lun
Hnh 1.16. Trnh t ghi S k ton theo hnh thc Nht k chung
Chng t gc
S Nht k
c bit
Nht k chung
S ci
S th k
ton
chi tit
Bng tng
hp chi tit
Bng cn i
s pht sinh
Lun
Khoa K
Ghi ch:
Ghi hng ngy
Ghi cui thng hoc nh k
Quan h i chiu hoc kim tra
Cc loi S ch yu theo hnh thc Nht k chung:
- S Nht k chung
- S Ci
- Cc S, th k ton chi tit
Trnh t ghi s theo hnh thc Nht k chung
- Hng ngy: Cn c vo cc Chng t c dng lm cn c ghi s,
trc ht ghi cc nghip v kinh t pht sinh vo S Nht k chung, sau
cn c vo s liu ghi trn S Nht k chung ghi vo S
Ci theo cc ti khon k ton ph hp. Nu n v c m S k ton
chi tit th ng thi vi vic ghi S Nht k chung, cc nghip v
pht sinh c ghi vo S k ton chi tit c lin quan.
Trong trng hp n v m cc S Nht k c bit th hng
ngy, cn c vo cc chng t c dng lm cn c ghi S, ghi cc
nghip v pht sinh vo S Nht k c bit c lin quan. nh k
(3,5,10 ngy) hoc cui thng, ty khi lng nghip v kinh t pht
sinh, tng hp tng S Nht k c bit, ly s liu ghi vo cc
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
Lun
Lun
Khoa K
Chng t gc
Bng tng
hp chng
t gc
S qu
Nht k S ci
S,th k
ton chi
tit
Bng tng
hp chi tit
Bo co ti chnh
Ghi ch:
Ghi hng ngy
Ghi cui thng hoc nh k
Quan h i chiu hoc kim tra
Cc loi S k ton theo hnh thc Nht k - S Ci
- S Nht k - S Ci
- Cc S, th k ton chi tit
Trnh t ghi S
- Hng ngy: Cn c vo cc chng t gc hoc bng tng hp
chng t gc k ton ghi vo Nht k- S Ci, sau ghi vo S, th
k ton chi tit.
Lun
Chng t gc
S qu
Bng tng
hp chng t
gc
S ng k
chng t ghi
s
S, th k
ton chi
tit
CHNG T GHI S
S Ci
Bng tng
hp chi tit
Bng cn i s
pht sinh
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
Lun
Khoa K
Bo co ti chnh
Ghi ch:
Ghi hng ngy
Ghi cui thng hoc nh k
Quan h i chiu hoc kim tra
Lun
Khoa K
Lun
Khoa K
Lun
Khoa K
Hnh 1.19. Trnh t ghi S k ton theo hnh thc Nht k chng t
Chng t gc v
cc bng phn
b
NHT K
CHNG T
Bng k
S ci
S,th k
ton chi
tit
Bng tng hp
chi tit
Bo co ti chnh
Ghi ch:
Ghi hng ngy
Ghi cui thng hoc nh k
Quan h i chiu hoc kim tra
Trnh t ghi s
-
s liu ghi trc tip vo cc Nht k chng t hoc Bng k, S chi tit
c lin quan.
-
Lun
Lun
Chng t
Phn mm
k ton
k ton
Bng tng
hp chng
My vi tnh
t k ton
S k ton
- S tng hp
- S chi
tit
- Bo co ti
chnh
- Bo co KT
qun tr
cng loi
Ghi ch:
Nhp s liu hng ngy
In S, bo co cui thng, cui nm
i chiu, kim tra
Lun
Khoa K
Chng 2
Thc trng k ton thnh phm, tiu th thnh phm
v xc nh kt qu tiu th ti Chi nhnh Cng ty
TNHH Dch v thng mi v XNK Vit Anh
2.1. Tng quan chung v CN Cng ty TNHH DVTM v XNK
Vit Anh
2.1.1. Lch s hnh thnh v pht trin ca CN Cng ty
2.1.1.1. Gii thiu CN Cng ty
Tn n v : Chi nhnh cng ty TNHH DVTM & XNK Vit Anh
Tn giao dch: Chi nhnh cng ty TNHH DVTM v XNK Vit Anh
a ch tr s chnh : Yn Vnh - Kim Chung - Hoi c - H Ni
T : 0433.661177
Fax : 0433.664285
Email: lichvannienvietanh2002@yahoo.com
Website: www.donghovietanh.com
Giy php KKD s 0312000195
Lun
Lun
Khoa K
Kt bc VIANCO
ng h lch vn lin Vit Anh
ng h kim
Bng Compact
Chn lu in t
Vt bt mui
n p trn
2.1.5. C cu, t chc b my ca CN Cng ty TNHH DVTM &
XNK Vit Anh
2.1.5.1. C cu t chc b my qun l ca CN Cng ty
BP
Nhn
s
BP K
ton
BP vt
t
BP
KCS
BP Kinh
doanh
Kho
Phn xng
Lun
PX
cm
v
Ghi ch:
2.1.5.2.
PX MC
Khoa K
PX IN
KNH
PX lp
RP
Lun
Lun
Lun
Hnh 2.2.
Vit Anh
NVL
V mch
Th mc
Lp rp
Kim tra, ng
gi
In knh
Thnh phm
NVL
B phn
cm gy
v
Gy v
Hon
thin
v mch
Lun
Khoa K
Lp linh
kin
Dn
giy
Hp g
Hp g
linh kin
Ct
knh
Hon
thin
Lau
knh
Mi
knh
Lp
knh
Dn hp
Ghp
khung
ng gi
sn
phm
Kim tra
Mt s ch tiu c bn ca CN Cng ty
T
T
1
Ch tiu
Nm 2006
Nm 2007
Nm 2008
8.211.678.8
7.608.562.4
9.518.864.
98
39
546
161.178.00
8.211.678.8
7.608.562.4
0
9.357.084.
98
5.892.894.2
39
5.833.320.9
546
5.791.940.
48
2.318.784.6
39
1.775.241.5
448
3.565.144.
50
3.897.562
00
3.726.449
098
1.010.673
949.562.56
cung cp dch v
Cc khon gim tr DT
Gi vn hng bn
Li nhun gp
Chi ph ti chnh
468.796.261 215.112.406
Chi ph bn hng
696,785,980 386.286.929
3
1.493.890.
Lun
Khoa K
1.089.597.1
1.018.461.0
nghip
Li nhun thun t hot
25
15
ng KD
Tng li nhun k ton trc
thu
Tng s nhn vin
Thu nhp bnh qun
67.512.846 159.107.599
67.512.846 159.107.599
90
1.265.000
105
1.456.250
580
1.009.105.
263
113.596.36
5
113.596.36
5
120
1.890.000
Nhn xt :
Doanh thu ca CN Cng ty tng ln theo cc nm chng t s lng
sn phm tiu th trong nm tng. Tuy nhin li nhun nm 2008 thp
hn nhiu so vi nm 2007. Mc d tng vn c nh v lu ng c
tng hn, trong c cu ti sn t trng vn c nh nm 2008 thp
hn t trng vn c nh nm 2007. iu ny l khng tt cho CN
Cng ty. Trnh ca ngi lao ng ch yu l cao ng v trung
cp chuyn nghip nn c tay ngh kh vng v d tip thu, thch
ng tt vi cng vic. Ch tiu gi vn hng bn gim do doanh nghip
xy dng c nh mc tiu hao NVL lm h gi thnh sn phm.
Ch tiu gi vn hng bn gim do doanh nghip xy dng c
nh mc tiu hao NVL lm h gi thnh sn phm.
2.1.8. c im t chc b my k ton
2.1.8.1. Hnh thc k ton
CN Cng ty TNHH DVTM v XNK Vit Anh hch ton ghi s k
ton theo hnh thc Nht k chung. Hnh thc Nht k chung bao
gm cc loi s sau:
+
S Nht k chung
S Ci
+ S hoc th k ton chi tit: S TSC; S chi tit vt liu,
sn phm, hng ha; Th kho; S chi tit tin gi, tin vay; S chi
tit thanh ton; Bng phn b tin lng v BHXH; Bng phn b
NVL, CCDC; Bng phn b khu hao TSC.
Hnh 2.3. Quy trnh hch ton theo hnh thc Nht k chung
Lun
Khoa K
Chng t gc
S Nht k
c bit
Nht k chung
S ci
S th k
ton
chi tit
Bng tng
hp chi tit
Bng cn i
s pht sinh
Bo co ti chnh
Ghi ch:
Ghi hng ngy
Ghi cui thng hoc nh k
Quan h i chiu hoc kim tra
2.1.8.2.
T chc
b my k ton ti CN Cng ty
2.1.8.2.1.
t chc b my k ton
Hnh 2.4. S t chc b my k ton
K ton trng
K ton tng hp
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
Lun
K
K
K
ton
ton
K
ton
chi
tiu
K
ton
ti
ph
th
ton
tin
K
sn
sn
v
cn
mt
ton
c
xut
xc
g n
v
nguyn
n
v
nh
tin
vt
h
tnh
kt
gi
liu
gi
qu
thnh
SXKD
2.1.8.2.2. Chc nng. nhim v ca tng b phn
Khoa K
K
ton
lng
v
BHXH
Th
qu
Lun
Lun
Khoa K
ca nm dng lch.
- Tnh thu GTGT theo phng php khu tr.
2.1.8.3. T chc hch ton k ton ti CN Cng ty
2.1.8.3.1. Chng t s dng
giy thanh ton tm ng, bin lai thu tin, giy bin nhn TSC, bng
kim k qu, giy bo C, giy bo N.
Chng t hng tn kho: Phiu nhp kho; Phiu xut kho; bin
ton tin lng, giy chng nhn ngh vic hng BHXH, bng thanh
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
Lun
2.2.
Mu s B 01- DN
- Bo co kt qu hot ng SXKD
Mu s B 02- DN
- Bo co lu chuyn tin t
Mu s B 03- DN
Mu s B 09- DN
Lun
Lun
Khoa K
Th kho
S k ton tng hp
Ghi ch:
Ghi hng ngy
Ghi cui thng
i chiu hng ngy
i chiu cui thng
bn.
- Phng php hch ton
Lun
Khoa K
TK154
TK155
TK632
TK911
(1)
(2)
(7)
(3)
TK157
(5)
(6)
TK338
TK138
(4a)
(4b)
S lng thnh
=
phm
xut kho
n gi xut kho
bnh qun
Lun
Khoa K
n gi xut kho
bnh
qun c k DT
nhp trong k
S lng thnh phm tn kho u k v nhp
trong k
90.000/chic
+ H LVN VA D:70 - 100
120.000/chic
+ H LVN VA D>100
150.000/chic
Khi phn xng Lp rp bn giao sn phm cho Kho thnh phm
u phi tin hnh kim tra s lng, phm cht, quy cch sn phm.
Ban kim nghim sn phm tin hnh kim nghim v lp Bin bn
kim nghim.
Bng 2.2. Bin bn kim nghim
CN Cng ty TNHH DVTM v XNK
Vit Anh
Yn Vnh Kim Chung Hoi c
H Ni
Lun
Khoa K
: U vin
B : Bi Th Lan Anh
: U vin
kim nhn :
STT
Sn lng
VT
thc
theo chng
t
Chi
H LVN VA D<70
H LVN VA D: 70 - 100
H LVN VA D>100
c
Chi
c
Chi
c
Kt qu
SL
SL sai
ng
320
320
280
280
190
190
Th kho
Trng
ban
( K, h tn )
( K, h tn )
( K, h tn )
Mu s: 01- VT
Vit Anh
H Ni
BTC)
Lun
Khoa K
N TK 155
C TK 154
H LVN VA D<70
H LVN VA D: 70 - 100
H LVN VA D>100
VT
Chi
c
Chi
c
Chi
c
Cng tin hng
S lng n gi
320
280
190
90.000
Thnh
tin
28.800.00
120.00
0
33.600.00
0
150.00
0
28.500.00
0
90.900.0
00
Ngy 10 thng 10 nm
2009
Ngi giao hng
Th kho
K ton
trng
( K, ho tn )
( K, h tn )
( K, h
tn )
Trch ti liu nghip v xut kho thnh phm ti CN
Cng ty
Ngy 15/10/2009, Xut kho thnh phm bn trc tip cho Ca
hng Tin Mnh vi gi bn cha thu GTGT 10% l 26.925.000
Trong chi tit thnh phm:
+ H LVN VA D<70
- S lng 50 chic, n gi
- S lng 65 chic, n gi
Lun
Vit Anh
20/03/2006
H Ni
ca B trng BTC)
ST
T
S lng
M
s
VT
Yu
cu
Th
c
xut
Thnh
tin
H LVN VA D<70
Chi
c
50
50
90.000
4.500.00
0
H LVN VA D: 70 -
Chi
c
65
65
120.00
0
7.800.00
0
Chi
c
40
40
150.00
0
6.000.00
0
100
3
H LVN VA D>100
Cng
18.300.0
00
Lun
Khoa K
Ngy 15 thng 10 nm 2009
Ngi nhn
Th kho
( K, h tn )
( K, h tn )
K ton trng
( K, h tn )
Mu s S12 - DN
(Ban hnh theo Q s 15/2006/QBTC
ngy 20/3/2006 ca B trng BTC)
Th kho
Ngy lp th : 01/10
T s 10
Tn, nhn hiu, quy cch vt t : H LVN VA D<70
Chng t
Din gii
Ngy
nhp
xut
VT: chic
S lng
Xc
nhn
ca
Nh
Xut Tn
k
p
ton
5
6
7
8
562
SH
NT
3
D u thng
1/10
1/10
150
412
3/10
3/10
127
285
7/10
10/1
0
11/1
0
15/1
0
18/1
0
19/1
0
21/1
0
7/10
80
205
PX1
0
PX1
2
PX1
6
PN2
0
PX2
1
PX2
5
PX2
6
PX2
7
PX3
0
10/10
320
525
11/10
98
427
15/10
50
377
18/10
87
290
19/10
58
232
21/10
99
133
Lun
Lun
Khoa K
Chng t
SH
NT
1
2
PX10
1/10
PX12
3/10
PX16
7/10
PN20
10/10
PX21
11/10
PX25
15/10
PX26
18/10
PX27
19/10
PX30
21/10
PN26
23/10
..
..
PX41
31/10
PN30
31/10
Thng 10 nm 2009
Tn, quy cch vt liu (sn phm, hng ho) : H LVN VA
Nhp
Din gii
TK
G
SL
TT
SL
3
4
5
6
7
8
90.0
D u thng
00
90.0
Xut bn thnh phm
632
00
15
90.0
Xut bn thnh phm
632
00
12
90.0
Xut bn thnh phm
632
00
8
Nhp kho thnh phm t
90.0 32 28.800.0
154
PXLR
00
0
00
90.0
Xut bn thnh phm
632
00
9
90.0
Xut bn thnh phm
632
00
5
90.0
Xut bn thnh phm
632
00
8
90.0
Xut bn thnh phm
632
00
5
90.0
Xut bn thnh phm
632
00
9
Nhp kho thnh phm t
90.0 42 37.800.0
154
PXLR
00
0
00
.
.
..
.
.
90.0
Xut bn thnh phm
632
00
1
Nhp kho thnh phm b
90.0
1.890.00
632
21
tr li
00
0
76 68.490.0
Cng
1
00 76
D cui thng
Ngi ghi s
Lun
Khoa K
Lun
75
Khoa K ton
Cui thng, cn c vo cc S chi tit sn phm hng ho, k ton lp Bng k nhp xut tn thnh
phm.
Bng 2.7. Bng k nhp - xut - tn thnh phm
CN Cng ty TNHH DVTM v XNK
Vit Anh
VT
SL
H LVN VA D<70
H LVN VA D: 70 100
H LVN VA D>100
Tn u
thng
3
chi
c
chi
c
chi
c
..
Cng
Ngi lp biu
( K, h tn )
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
TT
5
50.580.00
562
0
63.360.00
528
0
47.250.00
315
0
.
2.7
00
.
269.130.
000
Nhp trong
thng
Xut trong
thng
Tn cui thng
SL
TT
SL
TT
SL
TT
10
11
960
86.400.000
363 32.670.000
800
96.000.000
223 26.760.000
425
7
68.490.00
0
59.400.00
0
63.750.00
0
450
67.500.000
290 43.500.000
..
3.1
25
251.375.
000
.
3.9
70
.
..
387.500.0
1.8 133.005.0
00
55
00
Ngy 31 thng 10 nm 2009
K ton trng
(K, h tn)
761
495
Lun
Mu s S03a - DN
S nht k chung
Thng 10 nm 2009
VT: VN
Ng
y
thn
g
ghi
s
Chng t
SH
Ngy
thn
g
Din gii
ghi
s
ci
STT
dn
g
S pht sinh
TK
xxx
xxx
..
632
11.760.000
2/10
PX11
2/10
3/10
3/10
..
10/1
0
11/1
0
PX12
PX13
3/10
3/10
..
PN20
10/10
PX21
11/10
..
Gi vn hng bn
155
Gi vn hng bn
632
155
Gi vn hng bn
632
155
..
Nhp kho thnh phm t
PXLR
Chi ph sn xut kinh
doanh DD
PX22
12/10
Gi vn hng bn
PX25
15/10
31/1
0
..
Gi vn hng bn
PX43
31/10
PN30
31/10
Gi vn hng bn
Xut bn thnh phm
Nhp kho thnh phm b
tr li
Gi vn hng bn b tr li
10.440.000
155
90.900.000
632
632
25.440.000
25.440.000
14.400.000
14.400.000
18.300.000
155
.
632
18.300.000
632
..
2.400.000
155
155
..
90.900.000
155
Gi vn hng bn
..
10.440.000
155
11.430.000
632
11.430.000
154
11.760.000
2.400.000
6.240.000
6.240.000
Lun
..
..
Khoa K
Ngi lp biu
(K, ghi r h
tn)
2.768.560
.075
2.768.560
.075
..
2.768.560
.075
2.768.560
.075
Ngy 31 thng 10 nm
2009
Gim c
K ton trng
(K, ghi r h tn)
Mu s S03b- DN
S ci
Thng 10 nm 2009
Tn ti khon: Thnh phm
S hiu :155
n v : ng
Chng t
NTG
S
1
1/10
2/10
3/10
3/10
4/10
5/10
7/10
7/10
Din gii
SH
NT
PX1
0
PX1
1
PX1
2
PX1
3
PX1
4
PX1
5
PX1
6
PX1
8
1/10
2/10
3/10
3/10
4/10
5/10
7/10
7/10
Nht k
chung
Tran STT
g
dn
s
g
4
S d u k
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
S tin
TK
6
269.130.
000
632
13.500.00
0
11.760.00
0
11.430.00
0
10.440.00
0
632
4.050.000
632
7.500.000
632
7.200.000
154
5.250.000
632
632
632
Lun
PX1
9
PN2
0
PX2
1
PX2
2
PX2
3
PX2
5
PX2
6
PX2
7
PN2
8
..
PX4
3
PN3
0
8/10
10/1
0
11/1
0
12/1
0
13/1
0
15/1
0
18/1
0
19/1
0
20/1
0
..
31/1
0
31/1
0
Xut bn thnh
phm
Nhp kho thnh
phm t PXLR
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
.
Xut bn thnh
phm
Nhp kho thnh
phm b tr li
Cng pht sinh
S d cui k
Ngi ghi s
( K, h tn )
Khoa K
632
154
7.800.000
90.900.0
00
25.440.00
0
14.400.00
0
632
632
632
632
3.000.000
18.300.00
0
632
7.830.000
632
5.220.000
632
6.600.000
.
632
..
2.400.000
6.240.00
0
251.375. 387.500.
000
000
133.005.
000
Ngy 31 thng 10 nm
2009
K ton trng
(K, h tn)
632
Bn hng gi bn
Lun
Lun
Khoa K
n t hng
S : 01
: c Giang, Hoi c, H Ni
i din
Chc v : Gim c
i din
Chc v: Gim c
S lng n gi
Thnh
(chic)
()
tin(VN)
H LVN VA D<70
50 140.000
7.000.000
H LVN VA D: 70 - 100
65 165.000
10.725.000
H LVN VA D>100
40 230.000
9.200.000
Cng tin hng
155
28.075.000
Bng ch:Hai mi su triu chn trm hai mi lm nghn
ng chn.
(Gi bn trn cha bao gm VAT 10%)
Tn hng ho
i din bn bn
(K, h tn)
(K, h tn)
Lun
Khoa K
Vit Anh
20/03/2006
H Ni
ca B trng BTC)
ST
T
S lng
M
s
VT
Yu
cu
Thc
xut
Thnh
tin
H LVN VA D<70
Chi
c
50
50
90.000
4.500.00
0
H LVN VA D: 70 - 100
Chi
c
65
65
120.00
0
7.800.00
0
H LVN VA D>100
Chi
c
40
40
150.00
0
6.000.00
0
Cng
18.300.0
00
Ngy 15 thng 10 nm 2009
Ngi nhn
Th kho
( K, h tn )
( K, h tn )
K ton trng
( K, h tn )
Lun
Lun
Khoa K
Mu s S38- DN
(Ban hnh theo Q s
15/2006/Q- BTC
ngy 20/3/2006 ca B
trng BTC)
31/10
Din gii
TK
3
Xut bn thnh phm
Xut bn thnh phm
Xut bn thnh phm
Xut bn thnh phm
Xut bn thnh phm
Xut bn thnh phm
Xut bn thnh phm
Xut bn thnh phm
Xut bn thnh phm
Xut bn thnh phm
Xut bn thnh phm
Xut bn thnh phm
Xut bn thnh phm
Nhp kho thnh phm b
tr li
4
155
155
155
155
155
155
155
155
155
155
155
155
155
5
13.500.000
11.430.000
7.200.000
8.820.000
4.500.000
7.830.000
5.220.000
8.910.000
6.300.000
4.050.000
5.400.000
1.800.000
1.440.000
155
1.890.000
Cng
Ngi ghi s
( K, h tn )
S tin
84.510.000
Ngy 31 thng 10 nm 2009
K ton trng
( K, h tn )
Lun
Tn sn phm
H LVN VA D<70
H LVN VA D: 70 - 100
H LVN VA D>100
..
Cng
Ngi lp biu
( K, h tn )
S tin
Ghi ch
3
4
84.510.00
0
95.400.00
0
63.750.00
0
.
393.740.
000
Ngy 31 thng 10
nm 2009
K ton trng
( K, h tn )
Lun
Khoa K
Mu s S03a - DN
S nht k chung
Thng 10 nm 2009
VT: VN
Ng
y
thn
g
ghi
S
Chng t
SH
Ng
y
thn
g
Din gii
ghi
S
ci
S pht sinh
STT
dn
g
TK
xxx
xxx
..
632
13.500.000
.
PX1
0
.
1/10
..
Gi vn hng bn
Xut bn thnh phm
3/10
PX1
2
3/10
155
Gi vn hng bn
632
PX1
3
3/10
.
PX2
2
..
12/1
0
Gi vn hng bn
..
632
PX2
3
13/1
0
15/1
0
PX2
5
15/1
0
Gi vn hng bn
Gi vn hng bn
..
31/1
0
31/1
0
PN3
0
31/1
0
Gi vn hng bn
Xut bn thnh phm
Nhp kho thnh phm
b tr li
632
14.400.000
632
3.000.000
3.000.000
18.300.000
155
.
632
18.300.000
..
2.400.000
155
155
..
14.400.000
155
Gi vn hng bn
..
10.440.000
632
10.440.000
155
..
31/1
0
11.430.000
155
11.430.000
155
13.500.000
2.400.000
6.240.000
Lun
Khoa K
632
31/1
0
31/1
0
Kt chuyn gi vn
hng bn
911
6.240.000
380.750.00
0
632
..
..
..
Ngi lp biu
(K, ghi r h
tn)
380.750.000
2.768.560
.075
2.768.560
.075
..
2.768.560.0
75
2.768.560.0
75
Ngy 31 thng 10 nm
2009
Gim c
K ton trng
(K, ghi r h tn)
Mu s S03b- DN
S ci
Chng t
SH
PX1
0
PX1
1
PX1
2
PX1
3
PX1
4
PX1
Ng
y
thn
g
1/10
2/10
3/10
3/10
4/10
5/10
Thng 10 nm 2009
Tn ti khon: Gi vn hng bn
S hiu :632
Nht k
chung
TK
Din gii
Tran STT
g
d
s
ng
S d u k
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
phm
Xut bn thnh
155
155
155
155
155
155
S pht sinh
N
xxx
13.500.0
00
11.760.0
00
11.430.0
00
10.440.0
00
4.050.00
0
7.500.00
xxx
Lun
..
31/1
0
.
Nhp kho sn
phm b tr li
K/c Gi vn hng
bn
Khoa K
155
155
155
155
155
155
155
155
155
155
.
Ngi lp
biu
K ton trng
(K, h tn)
(K, h tn)
2.2.3.3. K ton doanh thu bn hng.
....
.
155
911
0
7.200.00
0
5.250.00
0
7.800.00
0
25.440.0
00
14.400.0
00
3.000.00
0
18.300.0
00
7.830.00
0
5.220.00
0
6.600.00
0
.
6.240.00
0
387.500.
000
393.740. 393.740.
000
000
xxx
xxx
Ngy 31 thng 10 nm
2009
Gim c
(K, h tn)
Lun
Khoa K
Ho n GTGT
Lin 3 (Ni b)
Ngy 15/10/2009
Mu s 01 GTKT
3LL
K hiu: AA/ 2009
S : 902590
020003489753
M s : 0101576738001
T: 043.3661171
H tn ngi mua:
n v: Ca hng Tin Mnh
a ch: c Giang, Hoi c, H Ni
Hnh thc thanh ton: Tin mt
STT
1
2
3
n v
tnh
Chic
Chic
Chic
S lng
50
65
40
S TK: 52110202007
M s: 0100513359
n gi
Thnh tin
140.000
7.000.000
165.000 10.725.000
230.000
9.200.000
Cng tin hng :
26.925.000
Thu sut GTGT : 10%
Tin thu GTGT:
2.692.500
Tng cng tin thanh ton:
29.617.500
S tin vit bng ch: Hai mi chn triu su trm mi by nghn
nm trm ng chn./.
Ngi mua
(K, ghi r h, tn)
Ngi bn hng
(K, ghi r h, tn)
Th trng n v
(K, ghi r h, tn)
Lun
Khoa K
Mu s S35 - DN
(Ban hnh theo Q s 15/2006/Q- BTC
ngy 20/3/2006 ca B trng BTC)
3
D u thng
1/10 Bn hng
3/10
7/10
11/1
0
15/1
0
18/1
0
19/1
0
21/1
0
24/1
0
27/1
0
28/1
0
29/1
0
31/1
0
TK
U
4
Din gii
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
SL
5
111 150
111 127
111
80
131
98
131
50
111
87
111
58
131
99
131
70
111
45
131
60
111
20
111
16
Cng s pht
sinh
Doanh thu
G
S tin
6
7
140.0
00
140.0
00
140.0
00
140.0
00
140.0
00
140.0
00
140.0
00
140.0
00
140.0
00
140.0
00
140.0
00
140.0
00
140.0
00
21.000.00
0
17.780.00
0
11.200.00
0
13.720.00
0
Thu
GTGT
8
562
2.100.0
00
1.778.0
00
1.120.0
00
1.372.0
00
7.000.000 700.000
12.180.00 1.218.0
0
00
8.120.000 812.000
13.860.00 1.386.0
0
00
9.800.000 980.000
6.300.000 630.000
8.400.000 840.000
2.800.000 280.000
2.240.000 224.000
134.400.
000
Lun
Ngi ghi s
( K, h tn )
Khoa K
134.400.
000
86.400.0
00
48.000.0
00
Ngy 31 thng 10 nm 2009
K ton trng
(K,h tn)
Gim c
(K, h tn)
Tn sn phm
H LVN VA D<70
H LVN VA D: 70 - 100
H LVN VA D>100
..
Cng
Ngi lp biu
( K, h tn )
S tin
Ghi ch
3
4
134.400.
000
132.000.
000
103.500.
000
..
538.700.
000
Ngy 31 thng 10 nm 2009
K ton trng
( K, h tn )
Lun
Mu s S03a - DN
S nht k chung
Thng 10 nm 2009
VT: VN
Ng
y
thn
g
ghi
S
Chng t
SH
Ng
y
thn
g
Din gii
ghi
S
ci
S pht sinh
STT
dn
g
TK
xxx
xxx
..
111
23.100.000
1/10
H
9025
78
1/10
..
Thu tin bn hng
Doanh thu bn hng
511
21.000.000
Lun
H
9025
79
1/10
Khoa K
333
1
111
H
9025
90
1/10
..
Phi thu khch hng - CH
Tin Mnh
H
9025
91
1/10
H
1726
9
1/10
..
31/1
0
131
29.617.500
2.692.500
13.398.000
12.180.000
1.218.000
951.500
10.466.500
511
9.515.000
531
9.515.000
529.185.00
0
529.185.00
0
911
..
..
..
Ngi lp biu
(K, ghi r h
tn)
..
9.515.000
131
511
..
26.925.000
531
333
1
31/1
0
511
333
1
Hng bn b tr li
1.617.000
111
16.170.000
511
333
1
17.787.000
511
333
1
2.100.000
2.768.560
.075
2.768.560
.075
..
2.768.560
.075
2.768.560
.075
Ngy 31 thng 10 nm
2009
Gim c
K ton trng
(K, ghi r h tn)
Mu s S03b- DN
S ci
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
Lun
Chng t
Ngy
SH
Din gii
thn
g
Tran
STT
g
dng
s
S pht sinh
TK
S d u k
H
902578
H
902579
H
902580
H
902581
H
902582
H
902583
H
902584
H
902585
H
902586
H
902587
H
902588
H
902589
H
902590
H
902591
H
902592
H
902593
1/10 Bn hng
2/10
3/10
3/10
4/10
5/10
7/10
7/10
8/10
11/10
12/10
13/10
15/10
18/10
19/10
20/10
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
Bn hng
N
xxx
111
111
111
111
111
111
111
131
111
131
111
111
131
111
C
xxx
21.000.00
0
16.170.00
0
17.780.00
0
14.355.00
0
6.210.000
11.500.00
0
11.200.00
0
8.050.000
11.960.00
0
37.760.00
0
19.800.00
0
4.600.000
26.925.00
0
12.180.00
0
111
8.120.000
131
9.075.000
Lun
K/ c Gim tr
31/10
DT
K/c Doanh thu
thun
Cng pht
sinh
S d cui k
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
Khoa K
111
.
..
5.750.000
531 9.515.000
911
529.185.0
00
538.700. 538.700.0
000
00
xxx
xxx
Ngy 31 thng 10 nm
2009
Gim c
(K, h tn)
Song song vi vic theo di chi tit tnh hnh tiu th thnh
phm, CN Cng ty cng rt ch trng n cng tc thanh ton, thu hi
n phi thu ca khch hng. Vic CN Cng ty s dng phng thc
thanh ton tr chm i hi khon n phi thu ny phi theo di st
sao, kim tra, n c cc khch hng thanh ton ng hn. Nu
khng th vn ca CN Cng ty s b chim dng, kh nng thanh ton
b hn ch, khin cho tnh hnh ti chnh ca CN Cng ty gp kh
khn v hiu qu kinh doanh s gim st. CN Cng ty s dng S chi
tit TK 131 cho tng i tng phn nh s tin phi thu v tnh
hnh thanh ton ca tng khch hng.
Bng 2.21. S chi tit thanh ton vi ngi mua
CN Cng ty TNHH DVTM v XNK Vit
Anh
Yn Vnh - Kim Chung - Hoi c H Ni
Mu s S31 - DN
(Ban hnh theo Q s 15/2006/QBTC
ngy 20/3/2006 ca B trng BTC)
Lun
Din gii
902590
GBC
S pht sinh
Thi
hn
c
KT
TK
S d u
k
Xut bn H
HGTGT 15/10
LVN VA
Khoa K
S d
12.250.
000
26.925.0
00
511
Thu GTGT
3331
hng bn
Chuyn
26/10 khon thanh 112
ton
Cng pht
sinh
S d cui
thng
2.692.50
0
30.000.0
00
29.617.
500
30.000.
000
11.867.
500
K ton trng
Gim c
(K, h tn)
(K, h tn)
(K, h tn)
Tn khch hng
D u k
N
Cng ty TNHH
DVTM v XD Vnh
Long
8.291.000
41.536.00 25.000.00
0
0
D cui k
N
24.827.00
0
Lun
Ca hng Tin
Mnh
Ca hng Nht
4
5
6
12.250.00
0
21.000.00
0
29.617.50 30.000.00
0
0
32.780.00 35.466.50
0
0
..
Tng cng
138.645.
000
Khoa K
8.050.000
9.075.000
18.750.00
0
13.860.00
0
3.025.000
32.460.00
0
..
11.867.50
0
18.313.50
0
15.702.00
0
..
Ngy 31 thng 10 nm
2009
K ton trng
(K, h tn)
Ngi lp biu
(K, h tn)
Gim c
(K, h tn)
Mu s S03a - DN
(Ban hnh theo Q s 15/2006/QBTC
ngy 20/3/2006 ca B trng BTC)
S nht k chung
Thng 10 nm 2009
VT: VN
Ng
y
thn
g
ghi
S
Chng t
SH
Ng
y
thn
g
Din gii
g
hi
S
S pht sinh
STT
d
ng
TK
c
i
Lun
..
H
..
7/10
9025
85
Khoa K
..
131
11/1
0
9025
87
131
15/1
0
15/1
0
9025
90
131
..
26/1
0
..
GBC
..
26/1
0
..
28/1
0
28/1
0
GBC
H
9026
05
28/1
0
28/1
0
H
1726
9
31/1
0
GBC
..
31/1
0
29.617.500
112
30.000.000
511
333
1
531
333
1
Hng bn b tr li
Thu GTGT u ra 10%
26.925.000
112
K ton trng
(K, ghi r h tn)
..
131
.
2.692.500
..,
30.000.000
25.000.000
25.000.000
32.780.000
29.800.000
2.980.000
9.515.000
951.500
131
3.776.000
131
Ngi lp biu
(K, ghi r h
37.760.000
131
41.536.000
511
333
1
..
112
805.000
131
8.050.000
511
333
1
xxx
..,
8.855.000
511
333
1
..
xxx
10.466.500
25.000.000
..
2.768.560
.075
2.768.560
.075
25.000.000
2.768.560
.075
2.768.560
.075
Ngy 31 thng 10 nm
2009
Gim c
(K, ghi r h tn)
Lun
Khoa K
tn)
Bng 2.24. S Ci TK 131
CN Cng ty TNHH DVTM v XNK Vit
Anh
Mu s S03b- DN
S ci
Chng t
SH
Ng
y
thn
g
Thng 10 nm 2009
Tn ti khon: Phi thu khch hng
S hiu : 131
Nht k
chung
STT TK
Din gii
Tran
g
d
s
ng
S d u k
7/10
9025
85
H
9025
87
H
9025
90
H
9025
93
H
9025
95
PT32
7
.
511
333
1
511
333
1
511
333
1
20/1
0 Cng ty CP Ha
Thnh cha tr tin
511
333
1
21/1
0 Ca hng Hong Lan
cha tr tin
27/1 Ca hng Ha Thnh
0 tr tin mt
. .
511
333
1
S pht sinh
N
138.645.
000
8.050.00
0
805.000
37.760.0
00
3.776.00
0
26.925.0
00
2.692.50
0
9.075.00
0
907.500
13.860.0
00
1.386.00
0
111
..
..
18.750.0
00
.
Lun
112
30.000.0
00
112
25.000.0
00
511
9026
05
H
1726
9
GBC
tin
Ngi lp
(K, h tn)
K ton trng
(K, h tn)
Khoa K
333
1
531
333
1
29.800.0
00
2.980.00
0
9.515.00
0
951.500
25.000.0
00
165.750. 102.500.
000
000
201.895.
000
Ngy 31 thng 10 nm
2009
Gim c
(K, h tn)
112
Lun
Khoa K
+ TK 531 - Hng bn b tr li
+ TK 532 - Gim gi hng bn
C th: Ngy 31/10/2009 Ca hng Nht tr li sn phm ng
h lch vn lin Vit Anh: Chi tit
-
H LVN VA D<70
H LVN VA D: 70 100
H LVN VA D>100
S lng : 21 chic
S lng : 05 chic
S lng : 25 chic
Lun
Vit Anh
20/03/2006
H Ni
ca B trng BTC)
a ch: K ton
vt t
Nhp li hng bn theo HGTGT 17269 ngy 31 thng 10 nm 2009
Nhp ti kho: Kho CN Cng ty
Ni
ST
T
1
2
3
Tn sn phm
VT
VT
S l-
H LVN VA D<70
Chi
ng
21
H LVN VA D: 70 - 100
c
Chi
H LVN VA D>100
c
Chi
n gi
Thnh
90.000
tin
1.890.000
05
120.00
600.000
25
0
150.00
3.750.000
Cng
6.240.000
Ngi nhn
Th kho
KT trng
Gim c
phiu
hng
(k,ghi r h
(k, h tn)
(k, h tn)
(k, h tn)
(k, h tn)
tn)
Lun
Lun
Khoa K
Ho n GTGT
Mu s 01 GTKT
3LL
K hiu: BA/ 2009
S : 17269
S TK:
02.567.628.6752
M s : 0101352010
T: 043.9765261
H tn ngi mua:
n v: CN Cng ty TNHH DVTM v XNK Vit
Anh
a ch: Yn Vnh, Kim Chung, Hoi c, H Ni
S TK:
020003489753
M s :0101576738001
STT
1
2
v
Xut tr li hng
H LVN VA D<70
H LVN VA D: 70 -
100
H LVN VA D>100
n v
S l-
tnh
ng
Chic
21
05
140.000
165.000
25
230.000
5.750.000
Cng tin hng :
Chic
Chic
n gi
10%
Thnh tin
2.940.000
825.000
9.515.000
Tin thu GTGT:
951.500
Tng cng tin thanh ton:
10.466.500
S tin vit bng ch: Mi triu bn trm su mi su nghn nm
trm ng
Ngy 31 thng 10 nm
2009
Ngi mua
(K, ghi r h, tn)
Ngi bn hng
(K, ghi r h, tn)
Th trng n v
(K, ghi r h, tn)
Lun
Mu s S31 - DN
(Ban hnh theo Q s 15/2006/QBTC
ngy 20/3/2006 ca B trng BTC)
Ngy
thng
Din gii
TK
Thi
hn
c
KT
S pht sinh
N
902605
HGTGT
17269
GBC
Xut bn H
LVN VA
Thu GTGT
hng bn
Nhp li hng
31/10
bn
Thu GTGT
hng bn b
tr li
Chuyn
31/10 khon thanh
ton
Cng pht
sinh
S d cui
thng
28/10
21.000.0
00
S d u k
HGTGT
S d
511
333
1
29.800.0
00
2.980.00
0
531
9.515.00
0
333
1
951.500
112
25.000.0
00
32.780.
000
35.466.
500
18.313.5
00
Lun
Khoa K
Gim c
(K, h tn)
Mu s S03a - DN
(Ban hnh theo Q s 15/2006/Q- BTC
ngy 20/3/2006 ca B trng BTC)
S nht k chung
Thng 10 nm 2009
VT: VN
Ng
y
thn
g
ghi
S
Chng t
SH
Ng
y
thn
g
Din gii
ghi
S
S pht sinh
STT
dn
g
TK
ci
S trang trc
chuyn sang
..
31/1
0
.
H
1726
9
31/1
0
.
31/1
0
31/1
0
..
Hng bn b tr
li
Thu GTGT
u ra 10%
Phi thu khch
hng - CH Nht
Kt chuyn
gim tr doanh
thu
.
531
333
1
xxx
xxx
..
9.515.000
951.000
131
511
10.466.500
9.515.000
531
..
..
..
9.515.000
..
Lun
Khoa K
Cng pht
sinh
Chuyn sang
thng 11
2.768.560
.075
2.768.560
.075
2.768.560
.075
2.768.560
.075
K ton trng
Gim c
Bng2.29. S Ci TK 531
CN Cng ty TNHH DVTM v XNK
Vit Anh
Yn Vnh - Kim Chung - Hoi c H Ni
Mu s S03b - DN
(Ban hnh theo Q s 15 - Q - BTC
ngy 20/3/2006 ca B trng BTC)
S ci
Thng 10 nm 2009
Tn ti khon: Hng bn b tr li
S hiu: 531
VT: ng
Nht k
chung
Chng t
SH
Ng
y
thn
g
Din gii
STT
Trang
dn
s
g
S pht sinh
TK
S d u k
H
1726
9
31/1
0
Hng bn b tr li
nhp kho
131
31/1
0
K/ c hng bn b
tr li
511
xxx
xxx
9.515.0
00
9.515.0
00
Lun
Khoa K
9.515.0
00
xxx
9.515.
000
xxx
Ngy 31 thng 10 nm
2009
Ngi lp
K ton trng
Gim c
(K, h tn)
(K, h tn)
(K, h tn)
+ TK 641 _ Ch ph bn hng
+ TK 642 _ Chi ph qun l doanh nghip
Lun
Khoa K ton
108
Mu s 02 - LTL
(Ban hnh theo Q s 15/2006/Q- BTC ngy 20/3/2006 ca B trng
BTC)
H v tn
Chc
v
H Tun Anh
NVKD
Nguyn Thu
Hng
NVKD
NVKD
Nguyn Tn Trng
NVKD
H Th Dng
NVKD
H Vn Mnh
NVKD
7
8
Nguyn Vn
Linh
Nguyn Th
Hoa
NVKD
KT
Lng c Ph cp
bn
n tra
2.200.00
0
2.100.00
0
2.200.00
0
1.900.00
0
1.950.00
0
1.950.00
0
2.105.00
0
2.000.00
0
260.000
260.000
260.000
260.000
Ph
cp
khc
300000
200.00
0
200.00
0
200.00
0
260.000
200000
260.000
200000
260.000
260.000
200.00
0
200.00
0
Tng
cng
2.760.00
0
2.560.00
0
2.660.00
0
2.360.00
0
2.410.00
0
2.410.00
0
2.565.00
0
2.460.00
0
Cc khon gim tr
BHXH
5%
110.00
0
105.00
0
110.00
0
BHYT
1,5%
BHTN
1%
33.000
22.000
31.500
21.000
33.000
22.000
95.000
28.500
19.000
97.500
29.250
19.500
97.500
29.250
19.500
31.575
21.050
30.000
20.000
105.25
0
100.00
0
Thc
lnh
2.595.00
0
2.402.50
0
2.495.00
0
2.217.50
0
2.263.75
0
2.263.75
0
2.407.12
5
2.310.00
0
Lun
Bi Th Hng
KT
10
L Th Phng
KT
11
H Trng
Ngha
KT
12
Phan Vn Nam
KT
Tng cng
2.165.00
0
2.190.00
0
2.105.00
0
2.100.00
0
24.965.
000
Ngi lp biu
(K, h tn)
Khoa K ton
109
260.000
260.000
260.000
200000
200.00
0
200.00
0
260.000
200000
3.120.0
00
2.500.
000
2.625.00
0
2.650.00
0
2.565.00
0
2.560.00
0
30.585.
000
108.25
0
109.50
0
105.25
0
105.00
0
1.248.
250
32.475
21.650
32.850
21.900
31.575
21.050
31.500
21.000
2.462.62
5
2.485.75
0
2.407.12
5
2.402.50
0
28.712.
625
10 nm
374.4 249.6
75
50
Ngy 31 thng
2009
K ton trng
(K, h tn)
Lun
Khoa K ton
110
Mu s 02 - LTL
H v tn
Chc
v
Trn Chin
Thng
Trn Vn Mnh
PG
L Hong Lan
TPHC
T Th Gm
TPKD
Bi Th Lan Anh
TPKT
Nguyn Th L
KT
Trn H Nam
9
10
Nguyn Tin
Mnh
Trn Tin H
Bo v
Bo v
Li xe
Lng c Ph cp
bn
n tra
3.200.00
0
3.000.00
0
2.400.00
0
2.500.00
0
2.550.00
0
2.000.00
0
1.500.00
0
1.500.00
0
2.100.00
260.000
260.000
260.000
260.000
260.000
Ph
cp
khc
190000
0
1.700.0
00
1.000.0
00
110000
0
1.600.0
00
260.000 550.000
260.000
100000
260.000 100.000
260.000 500.000
Tng
cng
5.360.00
0
4.960.00
0
3.660.00
0
3.860.00
0
4.410.00
0
2.810.00
0
1.860.00
0
1.860.00
0
2.860.00
Cc khon gim tr
BHXH
BHYT BHTN
5%
1,5%
1%
160.00 48.00 32.00
0
0
0
150.00 45.00 30.00
0
0
0
120.00 36.00 24.00
0
0
0
125.00 37.50 25.00
0
0
0
127.50 38.25 25.50
0
0
0
100.00 30.00 20.00
0
0
0
22.50 15.00
75.000
0
0
22.50 15.00
75.000
0
0
105.00 31.50 21.00
Thc
lnh
5.120.00
0
4.735.00
0
3.480.00
0
3.672.50
0
4.218.75
0
2.660.00
0
1.747.50
0
1.747.50
0
2.702.50
Lun
11
Nguyn T Nh
KT
12
Phan Th Nh
KT
Tng cng
Ngi lp biu
(K, h tn)
Khoa K ton
111
0
1.890.00
0
1.900.00
0
24.540.
000
260.000 550.000
260.000
550000
2.860.0
00
9.650.
000
0
2.700.00
0
2.710.00
0
37.050.
000
0
94.500
95.000
1.227.
000
0
0
0
28.35 18.90 2.558.25
0
0
0
28.50 19.00 2.567.50
0
0
0
368.1 245.4 35.209.
00
00
500
Ngy 31 thng 10 nm
2009
K ton trng
(K, h tn)
Lun
Khoa K ton
112
Mu s 06 - TSC
Tn ti sn
S KH trch T9
II
My Scan (1 chic)
My Photo (1 chic)
Mua dy truyn thit b cho
PXLR
My laptop (5 chic)
II
IV
TG
s
dng
Ni
s dng
Ton doanh nghip
NG
TK 627
TK 641
S KH
24.750.60 17.952.97 2.521.32
0
8
4
10
3
20
7
15
7
855.235.40
4.379.778 3.187.500
0
12.422.500
103.521
10.232.000
284.222
765.000.000
3.187.500
908.055
4.276.29
8
284.222
103.521
284.222
3.187.500
67.580.900
804.535
287.660.00
1.738.810 1.475.000
0
265.500.000 1.475.000 1.475.000
22.160.000
TK642
804.535
263.810
263.810
263.810
27.391.56 19.665.47 3.165.57
8
8
0
4.560.52
0
Lun
Ngi lp biu
(K, h tn)
113
Khoa K ton
Lun
Khoa K ton
Phiu chi
Ngy 03 thng 10 nm 2009
S phiu : 124
H tn ngi chi tin (Nhn vin) : Phan Th Nh
a ch : Nhn vin k ton
L do chi : Chi thanh ton tin bn gh vn phng cho b phn bn hng
theo HGTGT 287654
S tin : 250.000
(bng s)
Chng t gc:
Th qu
K ton
Ngi lp phiu
Th tr-
ng V
( K, h tn )
( K, h tn ) (K, h tn )
( K, h tn )
(K,
h tn)
Lun vn
Mu s S38 - DN
ng
Ti khon: 641
Thng 10 nm 2009
VT: ng
Chng t
SH
1
NT
2
Din gii
TK
S tin
D u thng
PC 124
PC 126
H L
H
00125
H
17653
H
20614
H
92675
BTHTL
BKHTS
3/10
11/1
0
12/1
0
15/1
0
20/1
0
24/1
0
27/1
0
31/1
0
30/1
0
31/1
0
Mua bn gh VP
Chi sa cha, bo hnh
sn phm
111
250.000
111
627.675
Tin in T09/09
331
550.000
Chi vt liu
331
345.000
Cc vn chuyn hng
331
584.930
Cc vin thng
331
2.135.000
Tip khch
331
3.670.000
334
28.712.625
338
5.242.650
Trch KH TSC
214
3.165.570
Cng
45.283.450
D cui thng
Ngy 31 thng 10 nm 2009
Trn Th Nhung - Lp HKT1 _K1
vn tt nghip
Lun
Khoa K
Ngi ghi s
K ton trng
( K, h tn )
( K, h tn )
Mu s S38 - DN
Din gii
TK
S tin
D u thng
PC 123
PC 125
PC 127
H L
H 20614
PC 128
H nc
H 92680
BTHTL
BKHTS
PC 129
3/10
10/1
0
12/1
0
15/1
0
24/1
0
27/1
0
28/1
0
30/1
0
31/1
0
Mua VPP
111
170.000
Mua bn gh VP
111
426.500
Chi ph thu mn bi
111
1.000.000
Tin in T09/09
331
653.780
Cc vin thng
331
2.168.000
111
375.000
Tin nc T09/09
331
350.000
Tip khch
331
2.130.000
334
35.209.500
338
5.153.400
214
4.560.520
111
565.000
31/1
Trch KH TSC
0
31/1 Chi tin cng tc ph
Lun
Khoa K
0
Cng
Ngi ghi s
( K, h tn )
52.761.70
0
D cui thng
Ngy 31 thng 10 nm 2009
K ton trng
( K, h tn )
Lun
Khoa
Mu s S03a - DN
S nht k chung
Thng 10 nm 2009
VT: VN
Ng
y
thn
g
ghi
S
3/10
Chng t
SH
PC
124
Ng
y
thn
g
3/10
Din gii
ghi
S
S pht sinh
STT
d
ng
ci
S trang trc chuyn
sang
..
..
..
Mua bn gh vn phng
10/1
0
642
133
1
31/1
0
BTHT
L
31/1
0
31/1
0
BTHT
L
31/1
0
31/1
0
BTHT
L
31/1
0
31/1
0
BTHT
L
31/1
0
31/1
0
PC12
9
31/1
0
..
31/1
0
31/1
0
xxx
..
xxx
250.000
25.000
111
Mua bn gh vn phng
.
641
133
1
10/1
0
TK
..
111
.
275.000
426.500
42.650
..
641
334
28.712.625
641
338
5.242.650
642
334
35.209.500
642
338
642
133
1
28.712.625
5.242.650
35.209.500
5.153.400
5.153.400
565.000
56.500
111
911
469.150
621.500
45.283.450
Khoa
641
31/1
0
31/1
0
..
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
..
911
642
.
45.283.450
52.761.700
..
2.768.560.
075
2.768.560.
075
52.761.700
2.768.560.
075
2.768.560.
075
Ngy 31 thng 10 nm
2009
Gim c
(K, ghi r h tn)
Khoa K ton
Bng2.34. S Ci TK 641
CN Cng ty TNHH DVTM v XNK Vit Anh
Yn Vnh - Kim Chung - Hoi c - H Ni
Mu s S03b- DN
(Ban hnh theo Q s 15/2006/QBTC
ngy 20/3/2006 ca B trng BTC)
S ci
Chng t
SH
PC 124
PC 126
H L
H
00125
H
17653
H
20614
H
92675
BTHTL
BKHTS
Ng
y
thn
g
3/10
10/1
0
12/1
0
15/1
0
24/1
0
27/1
0
28/1
0
31/1
0
31/1
0
31/1
0
31/1
0
Thng 10 nm 2009
Tn ti khon: Chi ph bn hng
S hiu : 641
Nht k
chung
TK
STT
Din gii
Tran
g
dn
s
g
S d u k
111
Mua bn gh VP
Chi sa cha, bo
111
hnh sn phm
331
Tin in T09/09
Chi vt liu
Cc vn chuyn
hng
Cc vin thng
Tip khch
Lng phi tr T10
Trch theo lng
Trch KH TSC
K/c Chi ph bn
hng
Cng pht sinh
S d cui k
S pht sinh
N
xxx
250.000
627.675
xxx
550.000
331
345.000
331
584.930
331
2.135.00
0
3.670.00
0
28.712.6
25
5.242.65
0
3.165.57
0
331
334
338
214
45.283.4
50
45.283. 45.283.
450
450
xxx
xxx
Ngy 31 thng 10 nm
911
Lun vn
Khoa K ton
2009
Gim c
(K, h tn)
K ton trng
(K, h tn)
Bng2.35. S Ci TK 642
CN Cng ty TNHH DVTM v XNK Vit
Anh
Yn Vnh - Kim Chung - Hoi c - H Ni
Mu s S03b- DN
(Ban hnh theo Q s 15/2006/QBTC
ngy 20/3/2006 ca B trng BTC)
S ci
Thng 10 nm 2009
Tn ti khon: Chi ph qun l doanh nghip
S hiu: 642
VT: ng
Chng t
SH
PC 123
PC 125
PC 126
H L
H
20614
PC 127
H nc
H
Ng
y
thn
g
3/10
11/10
12/10
15/10
Din gii
S d u k
Mua VPP
Mua bn gh VP
Chi ph thu mn
bi
Tin in T09/09
Cc vin thng
Nht k
chung
STT
Tran
g
dn
s
g
S pht sinh
TK
C
xxx
111
xxx
170.000
426.500
1.000.00
0
653.780
2.168.00
0
375.000
331
331
350.000
2.130.00
111
111
111
331
331
20/10
Chi ph sa cha
24/10 TSC
27/10 Tin nc T09/09
28/10 Tip khch
Lun vn
Ngi lp
biu
(K, h tn)
K ton trng
(K, h tn)
Khoa K ton
334
338
214
111
0
35.209.5
00
5.153.40
0
4.560.52
0
565.000
52.761.7
00
52.761.7 52.761.7
00
00
xxx
xxx
Ngy 31 thng 10 nm
2009
Gim c
(K, h tn)
Lun vn
Khoa K
+ TK 911 _ Xc nh kt qu kinh
doanh
+ TK 421 - Li nhun cha phn phi
- Vic xc nh kt qu tiu th ca CN Cng ty c thc hin
nh sau:
*Doanh thu thun
doanh thu
= 538.700.000 - 9.515.000
=
*Li gp
529.185.000 VN
141.685.000 VN
43.639.850 VN
TNDN
= 43.639.850 - 10.909.963
=
32.729.887 VN
Lun
Khoa K
C TK 911: 529.185.000
*Kt chuyn gi vn hng bn, ghi Nht k chung theo nh
khon:
N TK 911: 387.500.000
C TK 632: 387.500.000
*Kt chuyn CPBH v CPQLDN, ghi Nht k chung theo nh
khon:
N TK 911: 98.045.150
C TK 641: 45.283.450
C TK 642 : 52.761.700
*Kt chuyn Chi ph thu TNDN tm tnh
N TK 911: 10.909.693
C TK 821: 10.909.693
*Kt chuyn li (tm tnh thng 10), ghi Nht k chung theo
nh khon:
N TK 911: 32.729.887
C TK 421: 32.729.887
Lun
Khoa K
Mu s S03a - DN
S nht k chung
Thng 10 nm 2009
VT: VN
Ng
y
thn
g
ghi
S
Chng t
SH
Ng
y
thn
g
Din gii
..
..
31/1
0
..
..
31/1
0
Kt chuyn gim tr
Doanh thu
31/1
0
31/1
0
ghi
S
ci
S pht sinh
STT
d
ng
TK
xxx
xxx
..
..
..
..
..
..
511
531
511
9.515.000
9.515.000
529.185.00
0
Lun
Khoa K
KQKD
529.185.00
0
911
31/1
0
31/1
0
Kt chuyn Gi vn hng
bn xc nh KQKD
911
387.500.00
0
387.500.00
0
632
31/1
0
Kt chuyn Chi ph bn
hng xc nh KQKD
31/1
0
31/1
0
31/1
0
31/1
0
31/1
0
31/1
0
31/1
0
911
45.283.450
641
911
45.283.450
52.761.700
642
CP Thu TNDN tm tnh
Thu TNDN tm tnh
Kt chuyn Chi ph Thu
TNDN tm tnh
821
52.761.700
10.909.693
333
911
10.909.693
10.909.693
821
31/1
0
31/1
0
Xc nh kt qu kinh
doanh thng 10/2009
911
10.909.693
32.729.887
421
Cng pht sinh
Chuyn sang thng 11
Ngi lp biu
(K, ghi r h
tn)
K ton trng
(K, ghi r h tn)
2.768.560
.075
2.768.560
.075
32.729.887
2.768.560
.075
2.768.560
.075
Ngy 31 thng 10 nm
2009
Gim c
(K, ghi r h tn)
Lun
Mu s S03b- DN
S ci
Thng 10 nm 2009
Tn ti khon: Xc nh kt qu kinh doanh
S hiu: 911
VT: ng
Chng t
S
H
Ngy
thng
Din gii
Nht k
chung
STT
Tran
g
dn
s
g
S pht sinh
TK
S d u k
31/10
31/10
31/10
Kt chuyn GVHB
K/c Doanh thu
thun
K/c Chi ph bn
hng
632
xxx
387.500.0
00
xxx
529.185.0
00
511
641
45.283.45
0
52.761.70
0
31/10
642
31/10
821
10.909.69
3
31/10
421
32.729.88
7
529.185. 529.185.
000
000
xxx
xxx
Ngy 31 thng 10 nm
Lun
Khoa K
2009
Ngi lp
biu
(K, h tn)
K ton trng
(K, h tn)
Gim c
(K, h tn)
Bng2.38. S Ci TK 421
CN Cng ty TNHH DVTM v XNK Vit
Anh
Yn Vnh - Kim Chung - Hoi c - H Ni
Mu s S03b- DN
(Ban hnh theo Q s
15/2006/Q- BTC
ngy 20/3/2006 ca B trng
BTC)
S ci
Thng 10 nm 2009
Tn ti khon: Li nhun cha phn phi
S hiu: 421
VT: ng
Chng t
S
H
Ngy
thng
Din gii
Nht k
chung
Tran
STT
g
dng
s
S pht sinh
TK
S d u k
31/10
K/c li thng
10/2009
911
Ngi lp
biu
K ton trng
C
76.125.8
00
32.729.8
87
35.814.3
75
108.855.
687
Ngy 31 thng 10
nm 2009
Gim c
Lun
(K, h tn)
Khoa K
(K, h tn)
Lun
Khoa K
Mu
(Ban hnh theo
ngy 20/3/2006
ca B trng BTC)
Ch tiu
1. Doanh thu bn hng v cung cp dch v
2. Cc khon gim tr doanh thu
+ Chit khu thng mi
+ Gim gi
+ Hng bn b tr li
+ Thu TTB, thu XK, thu GTGT trc tip phi
np
3. Doanh thu bn hng v cung cp dch v
4. Gi vn hng bn
5. Li nhun gp v bn hng v cung cp dch
v
6. Doanh thu hot ng ti chnh
7. Chi ph ti chnh
- Trong : Chi ph li vay
8. Chi ph bn hng
9. Chi ph qun l doanh nghip
10. Li nhun t hot ng kinh doanh
11. Thu nhp khc
12. Chi ph khc
13. Li nhun khc
14. Tng li nhun k ton trc thu
15. Chi ph thu TNDN hin hnh
16. Chi ph thu TNDN hon li
16. Chi ph thu TNDN hon li phi tr
16. Chi ph thu TNDN hon li phi tr
17. Li nhun sau thu thu nhp doanh nghip
Ngi lp biu
(K, ghi r h tn)
Thng 10
538.700.000
9.515.000
0
0
9.515.000
0
529.185.000
387.500.000
0
0
0
0
45.283.450
52.761.700
43.639.850
0
0
0
43.639.850
10.909.963
0
0
0
32.729.887
Lun
CHNG 3
Mt s phng hng hon thin k ton thnh
phm, tiu th thnh phm v xc nh kt qu
tiu th ti Chi nhnh Cng ty TNHH Dch v thng
mi v XNK Vit Anh
3.1 S cn thit phi hon thin cng tc k ton thnh
phm, tiu th thnh phm v xc nh kt qu tiu th
ti CN Cng ty TNHH DVTM v XNK Vit Anh.
Hot ng sn xut cng nh tiu th sn phm trong nn kinh
t th trng c bit l nn kinh t thi m ca nh hin nay, c
hi n vi cc doanh nghip l kh nhiu song y thch thc. Mi
trng cnh tranh gay gt khng ch trong phm vi quc gia m cn
c trn thng trng quc t i hi mi doanh nghip phi tm ra
cho mnh nhng cch thc kinh doanh hiu qu v hp php gip
doanh nghip ng vng v pht trin. Theo , k ton thnh
phm, tiu th thnh phm v xc nh kt qu tiu th l mt vn
quan trng m cc donh nghip cn quan tm v khng ngng
hon thin trong qu trnh tn ti v pht trin ca mnh.
K ton thnh phm, tiu th thnh phm v xc nh kt qu
tiu th vi vic xc nh gi nhp, gi xut thnh phm l c s xc
nh gi vn hng bn ng thi cng l cn c va CN Cng ty
nh gi bn sn phm . Kt qu tiu th l ch tiu quan trng
phn nh qu trnh hot ng kinh doanh ca CN Cng ty. V
vy, vic xc nh ng n v hp l tr gi thc t ca hng
nhp, hng xut l vn ht sc quan trng, nh hng n qu
trnh ra quyt nh ca cc nh qun tr doanh nghip. Do , cc
doanh nghip phi khng ngng hon thin cng tc qun l ni
chung v cng tc k ton thnh phm, tiu th thnh phm v xc
nh kt qu tiu th ni ring nng cao hiu qu trong kinh
Trn Th Nhung - Lp HKT1 _K1
Lun vn tt nghip
Mc d
phng
gim gi
vt t, hng
ha
Lng vt t, hng ha
thc t tn kho
=
ti thi
im lp
bo co ti chnh
Gi gc
hng tn
kho theo
S k
ton
Gi tr
thun
c th
thc hin
c
ca
hng tn
kho
Ti khon s dng:
TK 159 _ D phng gim gi hng tn kho
Dng theo di tnh hnh trch lp, s dng d phng gim gi
hng tn kho
Kt cu, ni dung:
Bn N: + Hon nhp d phng gim gi hng tn kho
Bn C: + Trch lp d phng gim gi hng tn kho
S d C: D phng gim gi hng tn kho hin cn
Phng php hch ton:
(1) Cui k k ton nm (hoc qu), khi lp d phng gim gi hng
tn kho ln u tin:
N TK 632 Gi vn hng bn
C TK 159 D phng gim gi hng tn kho
(2) Cui k k ton tip theo:
- Nu d phng gim gi hng tn kho phi lp cui k k ton nm
nay ln hn d phng gim gi hng tn kho lp cui k k ton
nm trc cha s dng ht th s chnh lch ln hn, k ton ghi:
N TK 632 Gi vn hng bn
C TK 159 D phng gim gi hng tn kho
- Nu d phng gim gi hng tn kho phi lp cui k k ton nm
nay nh hn d phng gim gi hng tn kho lp cui k k
ton nm trc cha s dng ht th s chnh lch nh hn, k ton
ghi:
N TK 159 D phng gim gi hng tn kho
C TK 632 Gi vn hng bn
Th ba: V vic trch lp d phng phi thu kh i
Trong tnh tnh nn kinh t suy thoi, hin nay gi c leo
thang bin ng tng ngy. Khch hng ca CN Cng ty c th gp
kh khn, ph sn. Cng n ca CN Cng ty gp nhiu ri ro, khng
thu hi c. iu ny khin vn b ng, nh hng n ti chnh
Trn Th Nhung - Lp HKT1 _K1
Lun vn tt nghip
ton. Hin nay c rt nhiu phn mm k ton nh: Misa 7.9, phn
mm Fast Accounting, Acsoft, EffectCn thit phi s dng phn
mm k ton bi v:
-
KT LUN
Trong bi cnh nn kinh t th trng nhiu bin ng v hi
nhp, kinh doanh trong mt mi trng nh th khin cc doanh
nghip khng trnh khi nhng b ng i khi cn khng thch ng
c. Do hon thin phng thc kinh doanh, hon thin cng tc
qun l, hon thin b my k ton l nhng yu cu tt yu i vi
mi doanh nghip trn th trng. i vi bt k mt doanh nghip
no th l yu t sng cn, quyt nh doanh nghip c tn ti
c hay khng. V CN Cng ty TNHH DVTM v XNK Vit Anh khng
nm ngoi xu hng tt yu , sn phm c c tiu th, khch
hng chp nhn tin dng th doanh nghip mi c th tip tc kinh
doanh v tn ti c. V vy m vic hon thin k ton thnh
phm v tiu th thnh phm
c ngha ht sc to ln i vi
doanh nghip.
Trn Th Nhung - Lp HKT1 _K1
Lun vn tt nghip
ca B trng B Ti Chnh
[3]
Bo tp ch
1. Tp ch k ton
2. Tp ch kim ton
3. Ph san Ti chnh
[5]
DANH MC CH VIT TT
BHXH
Bo him x hi
BHYT
Bo him y t
BTC
B ti chnh
CN
Chi nhnh
TNHH DVTM v XD
CH
HGTGT
Ca hng
Ha n gi tr gia tng
CPBH
Chi ph bn hng
CPQLDN
TK
Ti khon
TSC
Ti sn c nh
Mc lc
Li m u..................................................................1
Chng 1.......................................................................3
nhng vn l lun c bn v k ton thnh phm,
tiu th thnh phm v xc nh kt qu tiu th trong
cc doanh nghip kinh doanh thng mi........................3
1.1.Nhim v ca k ton thnh phm, tiu th thnh
phm v xc nh kt qu tiu th...............................3
1.1.1.Khi nim.......................................................................... 3
1.1.2.Nhim v ca thnh phm, tiu th thnh phm v xc
nh kt qu tiu th ..............................................................4
1.2.K ton thnh phm...............................................4
1.2.1.nh gi thnh phm.........................................................4
1.2.1.1.nh gi thnh phm theo gi thc t............................4
1.2.1.2.nh gi thnh phm theo gi hch ton.........................7
1.2.2.K ton chi tit thnh phm.............................................7
1.2.2.1. Phng php th song song.............................................8
1.2.2.2. Phng php ghi S i chiu lun chuyn.............10
1.2.2.3. Phng php ghi S s d............................................12
1.2.3. K ton tng hp thnh phm ......................................14
1.2.3.1. Ti khon s dng.......................................................14
1.2.3.2. Phng php hch ton mt s nghip v kinh t ch
yu.......................................................................................... 15
1.3.K ton gi vn hng bn......................................17
1.3.1.Phng php xc nh gi vn hng bn.........................17
1.3.2.Xc nh gi vn ca hng xut kho bn.................17
1.3.3.K ton gi vn hng bn................................................18
1.3.3.1.Ti khon s dng........................................................18
1.3.3.2. Trnh t hch ton gi vn hng bn...........................19
1.4.K ton tiu th thnh phm ................................20
1.4.1.Cc phng thc tiu th thnh phm..............................20
1.4.1.1.
1.4.1.2.
1.4.1.3.
1.4.1.4.
Bn
Bn
Bn
Bn
Th
Th
Th
Th
ba: V hnh thc thanh ton tin hng ca khch hng 135
t: V k ton chit khu thanh ton...............................136
nm: V ti khon k ton..............................................136
su: V vic s dng phn mm k ton.......................136