Fast Accounting for Construction 10.

GII PHP K TON CHUYN NGNH XY DNG

GII THIU CHUNG

1. Qu trnh lm phn mm k ton Fast Accounting for Construction 10.0
Phn mm c lm trong khong thi gian t thng 10 n thng thng 12. Vit da trn phin bn Fast Accounting 10.0 SP1, k tha cc tnh nng ca phn h ny Nghin cu thc t khong 20 cng ty hot ng trong ngnh xy dng
Fast Accounting for Construction 10.0

Nghin cu cc vn bn, ti liu, cch thc qun l lin quan n c th ngnh Tham kho kin ca cc k ton trng, k ton tng hp trong lnh vc xy dng

2. Phng nghin cu pht trin xy dng phn mm Fast Accounting for Construction 10.0 l sn phm u tin ca 2 b sn phm phn mm k ton chuyn ngnh.

NI DUNG TRNH BY
1. Tng quan v ngnh xy dng v nghip v k ton c th ca ngnh xy dng 2. Fast Accounting for Construction 10.0 Gii php k ton chuyn ngnh xy dng
3. Thc hnh k ton xy dng trn phn mm k ton Fast Accounting for Construction 10.0

Fast Accounting for Construction 10.0

4. Hi p

Phn 1: Tng quan v ngnh xy dng v cc nghip v k ton c th ca ngnh xy dng

A. TNG QUAN V NGNH XY DNG

Fast Accounting for Construction 10.0

c im chung - Sn phm xy lp mang tnh cht n chic - Gi tr ln, khi lng ln - Thi gian thi cng di - Din ra trn nhiu a bn khc nhau c th ring bit ca k ton xy dng so vi cc ngnh sn xut sn phm khc. Thc t t ra yu cu cn c mt phn mm k ton p ng cc yu cu c th ngnh. 5

HOT NG CA DOANH NGHIP XY DNG

CH U T VT LIU CNG TRNH NHN THU CNG TY XY DNG

NH CUNG CP NHN CNG DCH V

Fast Accounting for Construction 10.0

XY DNG CNG TRNH D N THC HIN U T

KIM TRA GIM ST KHCH HNG IU CHNH

NH THU PH

T U T BN SN PHM

CC C QUAN QUN L
6

B. CC NGHIP V K TON C TH
1 2 3 4
Fast Accounting for Construction 10.0

Gi thnh d ton

Tnh li i thi cng

Theo di cng n

Chi ph, gi thnh v doanh thu

Hng tn kho

5 6 7 8

Ti sn c nh
c th v thu

Hot ng u t

1. GI THNH D TON
I THI CNG PHNG VT T PHNG NGHIP V KHC GHI NHN CHI PH PH HP CHI CC THU C QUAN QUN L PHNG TI CHNH K TON

CHI PH THC T

Fast Accounting for Construction 10.0

I CHIU SO SNH GI THNH K HOCH

B PHN QUN L DOANH NGHIP

PHNG K HOCH

PHNG D N

TP HP CHI PH KHNG PH HP
8

S qun l chi ph trong cc doanh nghip xy dng

Fast Accounting for Construction 10.0

1. GI THNH D TON

1. GI THNH D TON

Fast Accounting for Construction 10.0

MU BNG GI THNH D TON

10

2. TNH LI CHO I THI CNG

1. i tng: p dng cho n v ph thuc trong Cng ty xy dng 2. Mc ch: Theo di tng s tin Ch u t chuyn S tm ng cho i S li i phi tr khi Cng trnh c dng tin m
11

Fast Accounting for Construction 10.0

Tin i c Tin v
- Tin mt - Chuyn khon

s dng

Tin ng
-Tin mt, chuyn khon - Chi trc tip cho cng trnh ca i

Tin gi li
- VAT

- CP qun l

Ch u t

Cng ty
Tin li
- Cn c tnh - Li sut - Cch tnh li - Nhp li vo gc

i thi cng

Quy trnh tnh li

12

3. QUN L CNG N
3.1. Qun l cng n khch hng v nh cung cp
CNG N PHI THU Theo di cng n ca mt khch hng lin quan n nhiu cng trnh Theo di cng n ca mt cng trnh lin quan n nhiu khch hng Theo di cng n ca mt nh cung cp lin quan n nhiu cng trnh Theo di cng n ca mt cng trnh lin quan n nhiu nh cung cp

Fast Accounting for Construction 10.0

CNG N PHI TR

13

3. QUN L CNG N
3.2. Qun l cng n ni b (qun l tm ng cho nhn vin)

Tnh hung
Nhn vin A c nhn tm ng cho nhiu cng trnh, v vic khc nhau Yu cu Khi NV thanh ton tm ng cn bit s tin tm ng, thanh ton v cn li theo tng s v chi tit theo v vic l bao nhiu. 14

Fast Accounting for Construction 10.0

3. QUN L CNG N
Tm ng tha

Xin tm ng

Chi tm ng

Thanh ton tm ng

Fast Accounting for Construction 10.0

Chi b sung T thiu Giy ngh tm ng Ha n GTGT phiu nhp kho

Phiu chi tin mt

Phiu thu

Tr vo lng

S quy trnh tm ng

15

4. CHI PH, GI THNH V DOANH THU

Gm cc loi: chi ph NVL, chi ph nhn cng, chi ph my thi cng c im chi ph

Fast Accounting for Construction 10.0

Y/cu theo di CP ly k theo nm, ly k theo CT

Chi ph chung CT m phn b cho CT con

16

4. CHI PH, GI THNH V DOANH THU

Chi ph, gi thnh, doanh thu CT
Thng kt chuyn thng t TK 154 sang TK 632 m khng qua TK 155 c im gi thnh Yu cu theo di gi thnh ton b Thng so snh gia CPSXKDDD v doanh thu kt chuyn gi vn

Fast Accounting for Construction 10.0

Theo di c gi thnh ly k nm v ly k theo CT

17

4. CHI PH, GI THNH V DOANH THU

S HCH TON
TK 621 Cp NVL trc tip K/c hoc p.b CP TK 154 TK 632

TK 622 Cp NC TK 623
Fast Accounting for Construction 10.0

trc tip Cp my TC TK 627 Cp SXC TK 111,112,331 KL thu ph bn giao

Gi thnh SPXL hon thnh bn giao cho bn A

TK 133

Thu GTGT c khu tr

CP Thu ph Cha tiu th Tiu th ngay
18

4. CHI PH, GI THNH V DOANH THU

Chi ph SXKDDD

Tng hp CP
Gi thnh CT
Gi vn CT Cc CP khc lin quan Doanh thu CT

Fast Accounting for Construction 10.0

Li (l)

Mi quan h gia chi ph, gi thnh, doanh thu

19

5. HNG TN KHO
VT T VT LIU XY DNG

Qun l cc loi vt t theo tng Cng trnh

KHO CNG TY
Fast Accounting for Construction 10.0

Qun l mt loi vt t c nhp xut cho Nhng cng trnh no

CNG TRNH

Qun l tng hp Cc loi vt t cc kho

QUN L HNG TN KHO THEO CNG TRNH, V VIC

20

6. TI SN C NH
Qun l ti sn Ti cng trnh

Fast Accounting for Construction 10.0

Cng trng Thi cng Sn lng Thi cng

Khu hao my Theo sn lng

KHU HAO TI SN C NH

21

7. C TH V THU
1. Thu GTGT ca hot ng xy lp ngoi tnh

Yu cu Qun l Thu
Fast Accounting for Construction 10.0

S thu tm np cc tnh? 1-2%

Ln t khai Thu GTGT ngoi tnh (mu 06/GTGT)

22

7. C TH V THU
2. K thu sau

HNG NHP KHO

Fast Accounting for Construction 10.0

HA N CHA V

23

8. HOT NG U T CA DN XY LP

DN xy lp t b vn ra xy dng cc cng
trnh nh ca, kin trc Sau bn cho cc

i tng khc c nhu cu s dng

Fast Accounting for Construction 10.0

Hot ng u t thng ko di trong nhiu

nm

24

8. HOT NG U T TRONG DN XY LP
Yu cu Qun l CP HT

Fast Accounting for Construction 10.0

Theo di ton b CP PS t lc bt u thc hin n khi kt thc

Theo di chi ph pht sinh theo ni dung CP

Theo di CP pht sinh theo giai on ph

25

S KHC BIT TRONG Q 48

S HCH TON THEO Q 48
TK 154
TK111,112,331,152 TK 133

TK 632

Thu GTGT c khu tr (nu c)

Kt chuyn CP NVL trc tip TK334

Kt chuyn CP NC trc tip

Fast Accounting for Construction 10.0

TK 111,331,241

TK 133 Kt chuyn, phn b CP my TC

Gi thnh SPXL hon thnh bn giao cho bn A

Thu GTGT c khu tr (nu c)

TK 111,112,338,241...

TK 133

Thu GTGT c khu tr (nu c) Kt chuyn, phn b CP SXC

26

Phn 2:

Fast Accounting for Construction 10.0 Gii php k ton chuyn ngnh xy dng

NI DUNG TRNH BY
Cu trc hnh cy Gi thnh d ton Tnh li i thi cng Qun l cng n

Chi ph, gi thnh v doanh thu

Hng tn kho Ti sn c nh

c th v thu
Hot ng u t ca DN xy lp Tin ch ca Fast Accounting for Construction 10.0
28

QUN L CNG TRNH THEO CU TRC HNH CY

D N A CNG TRNH 1

CNG TRNH 2

Fast Accounting for Construction 10.0

HNG MC NG

HNG MC NH

HNG MC THN

HNG MC MNG

GI THU 02

GI THU 03

S CU TRC CY

29

QUN L CNG TRNH THEO CU TRC HNH CY

CCH TO M V VIC THEO CU TRC HNH CY

30

1. QUN L CHI PH THEO GI THNH D TON

Bng gi thnh D ton

Phn mm FA.CONS
Fast Accounting for Construction 10.0

- Phiu chi - Phiu xut kho - Phiu nhp mua xut thng - Phiu k ton,.

Bo co so snh Chi ph thc t V d ton

31

1. QUN L CHI PH THEO GI THNH D TON

32

1. QUN L CHI PH THEO GI THNH D TON

BNG GI THNH D TON

33

1. QUN L CHI PH THEO GI THNH D TON

GHI NHN CHI PH SO SNH VI BNG D TON

34

1. QUN L CHI PH THEO GI THNH D TON

BO CO SO SNH CHI PH THC T V D TON

35

2. TNH LI CHO I THI CNG

Qun l v vic, gi thnh cng trnh

Fast Accounting for Construction 10.0

Cp nht s liu

Tnh li v vic, cng trnh

Bo co

36

Fast Accounting for Construction 10.0

2. TNH LI CHO I THI CNG

37

Fast Accounting for Construction 10.0

2. TNH LI CHO I THI CNG

38

Fast Accounting for Construction 10.0

2. TNH LI CHO I THI CNG

39

2. TNH LI CHO I THI CNG

BO CO CHI TIT TIN LI THEO V VIC

40

2. TNH LI CHO I THI CNG

41

2. TNH LI CHO I THI CNG

Fast Accounting for Construction 10.0

BO CO TNG HP TIN LI V VIC

42

3. QUN L CNG N

M v vic, cng trnh

Fast Accounting for Construction 10.0

Chng t u vo

Phn mm FA.CONS 10.0

S chi tit ca khch hng theo v vic S chi tit ca v vic theo khch hng Bng cn i s pht sinh cng n ca v vic Bng cn i s pht sinh ca cc khch hng theo v vic

M khch hng

3.1 QUN L CNG N KHCH HNG, NH CUNG CP

43

3. QUN L CNG N

S CHI TIT CNG N THEO KHCH HNG

44

3. QUN L CNG N

S CHI TIT CNG N THEO V VIC

45

3. QUN L CNG N

BNG CN I S PHT SINH CNG N CC V VIC

46

3. QUN L CNG N

BNG CN I S PHT SINH CNG N CC V VIC

47

3. QUN L CNG N

BNG CN I S PHT SINH CA CC KHCH HNG THEO V VIC

48

3. QUN L CNG N
3.2 QUN L TM NG CHO NHN VIN TNG HP
Tt c cc v vic PHIU THANH TON TM NG

CHI TIT
V vic c khai bo
49

3. QUN L CNG N

PHIU THANH TON TM NG

50

Fast Accounting for Construction 10.0

3. QUN L CNG N

51

Fast Accounting for Construction 10.0

3. QUN L CNG N

52

4. CHI PH, GI THNH V DOANH THU

Theo di chi ph, gi thnh, doanh thu ly k

Phn mm FA.CONS
Fast Accounting for Construction 10.0

Phn b chi ph chung CT m cho cc CT con

Kt chuyn tnh gi vn t ng
53

4. CHI PH, GI THNH V DOANH THU

4.1. Theo di chi ph ly k theo nm, ly k theo CT

54

4. CHI PH, GI THNH V DOANH THU

4.2. Tng hp chi ph theo hnh cy

55

4. CHI PH, GI THNH V DOANH THU

4.3. Phn b chi ph chung v vic m cho cc v vic con

56

4. CHI PH, GI THNH V DOANH THU

4.4. Kt chuyn gi vn t ng t TK 154 sang TK 632

57

4. CHI PH, GI THNH V DOANH THU

4.5. Tnh gi thnh ton b cng trnh

58

4. CHI PH, GI THNH V DOANH THU

4.6. Theo di doanh thu ly k theo tng CT

59

5. HNG TN KHO

Phiu nhp mua hng Cp nht Chi tit Cng trnh Chi tit kho

Bo co Tng hp Tn kho Cng trnh

Phiu xut Kho, Phiu xut C Phiu nhp mua xut thng

Th chi tit Hng tn kho

THEO DI HNG TN KHO THEO V VIC

60

5. HNG TN KHO

PHIU XUT IU CHUYN V VIC

61

5. HNG TN KHO

S CHI TIT VT T

62

5. HNG TN KHO

BO CO NHP XUT TN THEO V VIC

63

5. HNG TN KHO

64

6. TI SN C NH
CP NHT SN LNG CNG SUT K THUT MY THI CNG CP NHT SN LNG, GI MY LM VIC TI CNG TRNH

Bo co khu hao Ti sn

Cp nht Thng tin V ti sn

Tnh Khu hao Theo Sn lng

Danh mc Sn lng ti sn

TNH KHU HAO THEO SN LNG

65

6. TI SN C NH

KHAI BO CCH TNH KHU HAO

66

6. TI SN C NH

KHAI BO THNG TIN SN LNG

67

7. X L CC NV C TH V THU
7.1. Thu GTGT i vi hot ng xy lp ngoi tnh

Cch x l

Thm thng tin Cc thu

Ha n u ra Thm trng Cc Thu

68

7. X L CC NV C TH V THU

Cp nht cc H bn hng DV

FAST CONS. 10.0

T Khai thu GTGT ngoi tnh

QUY TRNH X L NGHIP V

69

7. X L CC NV C TH V THU

KHAI BO DANH MC CC THU

70

7. X L CC NV C TH V THU

CP NHT CHNG T
71

7. X L CC NV C TH V THU

T KHAI THU GI TR GIA TNG TM NP

72

7. X L CC NV C TH V THU
7.2 Hch ton thu u vo sau khi k khai chi ph
Phiu nhp mua hng Phiu nhp chi ph mua hng Phiu nhp mua xut thng

Thu GTGT cha c ha n

Ha n mua hng dch v

Cc chng t u vo cha k thu

Phiu chi tin mt Giy bo n ca ngn hng

Cp nht ha n u vo

Bng k chng t cha c ha n GTGT

73

7. X L CC NV C TH V THU

74

8. HOT NG U T CA DN XY LP Cch x l

Vn s dng TK 621,622 theo di CP

M danh mc khon mc ph

M ph c phn loi theo 2 Cch: theo ni dung CP v theo G ph

QUN L CHI PH THEO KHON MC PH

75

8. HOT NG U T CA DN XY LP
S chi ph u t XD

Nhp d liu u vo

FAST CONS 10.0

Bo co chi ph T

Bo co thc hin T

Bo co tng hp T

QUY TRNH X L TRN FA.CONS. 10.0

76

8. HOT NG U T CA DN XY LP

NHP DANH MC KHON MC PH

77

8. HOT NG U T CA DN XY LP

BO CO U T
78

8. HOT NG U T CA DN XY LP

BO CO U T
79

K ton trong cc doanh nghip va v nh theo quyt nh s 48

Theo di chi ph trn cc ti khon chi tit ca TK154 ( chia nh thnh cc tiu khon 1541( vt liu )1542(nhn cng),1544 ( thu ph). Thay i cc ti khon ty chn khi ln cc bo co trong chng trnh

9. CC TIN CH CA FA.CONS 10.0

NH LI S CHNG T T NG

KIM TRA HA N TRNG S

QUN L H S CNG TRNH

81

9. CC TIN CH CA FA.CONS 10.0

9.1 NH LI S CHNG T T NG
82

9. CC TIN CH CA FA.CONS 10.0

9.1 NH LI S CHNG T T NG

83

9. CC TIN CH CA FA.CONS 10.0

Vic tp hp chng t ca k ton xy dng b gii hn bi thi gian Tnh cht phn tn rng ca ngnh

Nguyn nhn

Chc nng

Kim tra ha n trng khi k khai thu GTGT

Tin ch

Kim tra cc ha n k khai thu trng Kim tra hch ton trng nghip v

9.2 KIM TRA HA N TRNG

84

9. CC TIN CH CA FA.CONS 10.0

85

9. CC TIN CH CA FA.CONS 10.0

9.3 CP NHT H S CNG TRNH

86

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87