Cc nghip v k ton trong cng ty thng mi

Bi vit gii thiu v cc nghip v thng gp ca cng ty thng mi, cc ti khon s dng
cng nh phng php nh khon k ton cho cng ty thng mi. Cng vi l S hch
ton tng hp cho cng ty thng mi km theo gii thch.

S hch ton tng hp cho cng ty thng mi

Gii thch:
1)
2)
3)
4)
5)
6)
7)
8)

Mua hng ha nhp kho

Xut hng gi bn
Ghi nhn gi vn hng bn
K/c gi vn sau khi tr i gi tr hng nhp kho
Ghi nhn gi vn hng bn khng qua gi bn
Chi ph bn hng v QLDN
Chi ph khc
Thu TNDN phi np

9)
10)
11)
12)
13)
14)
15)
16)
17)
18)
19)
20)
21)

Chi ph thu TNDN

K/c li nhun sau thu
K/c chi ph ti chnh
K/c chi ph bn hng v QLDN
K/c chi ph khc
K/c Doanh thu thun
Ghi nhn DT bn hng
Ghi nhn hng bn b tr li
K/c hng bn b tr li
K/c DT Ti chnh v thu nhp khc
Ghi nhn DT ti chnh v thu nhp khc
K/c L
Nhp kho hng bn b tr li.

I. Mua hng
1. Mua hng
- Mua VPP v nhp kho: cc khon chi ph khc mang hng ha v nhp kho theo l thuyt th hch
ton vo TK 1562 nhng thc t k ton thng cng lun v tin mua hng ri chia cho s lng
hng ha theo mt tiu thc no .
N TK 1561: gi mua cha VAT, chi tit s lng tng mt hng
N TK 1331: VAT, thng l 10%
C TK 331,111,112, 141: tng s tin phi tr/ tr NCC
- Khi thanh ton tin
N TK 331
C TK 111 (nu tr tin mt), 112 (nu tr qua ngn hng)
- Trng hp nhn c ha n ca NCC nhng n cui thng hng cha v n kho
+ Cui thng k ton ghi
N TK 151: gi mua cha VAT, chi tit s lng tng mt hng
N TK 1331: VAT
C TK 111,112,331,141: tng s tin phi tr/ tr NCC
+ Qua u thng khi hng v ti kho
N TK 1561
C TK 151
2. Tr hng cho NCC: khi nhp kho n gi no th xut kho tr vi n gi , hch ton ngc li
lc nhp kho

 N TK 331, 111, 112

C TK 1561
C TK 1331
- Thu li tin (nu c)
N TK 111,112
C TK 331
3. Chit khu thng mi c hng t NCC
- c NCC gim vo tin n phi tr
N TK 331
C TK 1561
C TK 1331
- c NCC tr li bng tin
N TK 111, 112
C TK 1561
C TK 1331
- Hoc DN c th hch ton vo thu nhp khc
N TK 331
C TK 711
II. Bn hng
1. Bn hng
- Bn hng
+ Ghi nhn doanh thu
N TK 131,111,112: tng s tin phi thu/ thu ca KH
C TK 5111: tng gi bn cha VAT
C TK 33311: VAT u ra, thng l 10%
+ Ghi nhn gi vn: ty theo DN chn phng php tnh gi xut kho no m phn mm chy theo
nguyn tc
N TK 632

 C TK 1561
- Thu tin bn hng
N TK 111 ( thu bng tin mt), 112 (thu qua ngn hng)
C TK 131
2. Cc khon gim tr doanh thu
2.1. Chit khu thng mi
Khi KH mua t ti mt mc no th DN c chnh sch chit khu cho KH
Trng hp KH mua hng nhiu ln mi t c lng hng mua c hng chit khu th khon
chit khu thng mi ny c ghi gim tr vo gi bn trn Ho n GTGT hoc Ho n
bn hng ln cui cng.
Trng hp KH khng tip tc mua hng, hoc khi s chit khu thng mi ngi mua c hng
ln hn s tin bn hng c ghi trn ho n ln cui cng th phi chi tin chit khu thng mi
cho ngi mua. Khon chit khu thng mi trong cc trng hp ny c hch ton vo Ti khon
521.
N TK 521
N TK 33311
C TK 131,111,112
Trng hp ngi mua hng vi khi lng ln c hng chit khu thng mi, gi bn phn nh
trn ho n l gi gim gi ( tr chit khu thng mi) th khon chit khu thng mi ny
khng c hch ton vo TK 521. Doanh thu bn hng phn nh theo gi tr chit khu thng
mi.
2.2. Hng bn b tr li
- Ghi gim doanh thu, cng n phi thu KH: bn gi no th ghi gim cng n gi
N TK 531: gi bn cha VAT
N TK 33311: VAT
C TK 131,111,112: tng s tin phi tr/ tr li cho KH
- Gim gi vn: xut kho gi no th by gi ghi gi
N TK 1561
C TK 632
- Cc chi ph pht sinh lin quan n hng bn b tr li

 N TK 641
N TK 1331
C TK 331, 111,112
2.3. Gim gi hng bn
N TK 532
N TK 33311
C TK 111,112,131