VIN I HC M H NI

CHNG TRNH O TO E - LEARNING

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BI TP NHM
Mn: Nguyn l k ton - ACC202

Ti mt n v sn xut c c im sau: (n v tnh 1000)

- Hch ton hng tn kho theo phng php k khai thng xuyn, np thu GTGT theo phng php
khu tr, tnh gi xut kho vt t - hng ho theo phng php bnh qun sau mi ln nhp.
I. S d u thng 8/2009
Tk 152- Vt liu A: s lng. , n gi ., thnh tin
Vt liu B : s lng. , n gi ., thnh tin
1) TK 111

6) TK 211..

2) TK112 ..
3) TK 152 ..

7) TK414 ..
8) TK 415 .

4) TK 131 ..
5) TK154

9) TK 431 ..
10) TK 411

Cc ti khon khc c s d bng 0

II. Trong thng 8/2009 pht sinh mt s nghip v nh sau:
1. Ho n s ngy.., mua .kg vt liu A ca Cng ty .. Gi mua cha c
thu../kg, thu GTGT. Tng gi thanh ton : tin hng cha thanh ton. Chi ph
vn chuyn tr bng tin mt:. Phiu nhp kho s......ngy........
2. Nhp kho . kg vt liu A ca cng ty.theo ho n GTGT s ngy.., gi mua cha
thu../kg, thu GTGT.. Tng gi thanh ton.. Tin hng cha thanh ton. Phiu nhp
kho s ....... ngy..............
3. Nhp kho kg vt liu B mua ca ca cng ty ., ho n GTGT s. ngy.. Gi mua
cha thu:../kg, thu GTGT..Tng gi thanh ton. Tin hng cha thanh ton, chi
ph vn chuyn tr bng tin mt:. Phiu nhp kho s ....... ngy..............
4. Ngy. xut kho .kg vt liu A cho sn xut, trong kg cho sn xut sn phm M v
..kg cho sn xut sn phm N. Phiu xut kho s ....... ngy..............
5. Mua cng c dng c ca cng ty theo ho n GTGT s .. ngyGi mua cha
thu:.., thu GTGT..Tng gi thanh ton. Cha tr tin cho ngi bn. Phiu nhp
kho s ....... ngy..............
6. Ngy . xut kho .kg vt liu B cho sn xut, trong .kg cho sn xut sn phm M v
..kg cho sn xut sn phm N. Phiu xut kho s ....... ngy..............
7. Ngy . chuyn tin mt tr cho cng ty . tin hng ca ho n s. ngy., phiu chi
s..
8. Ngy . chuyn TGNH tr cho cng ty tin hng ca ho n s, ngy, v cng ty ca
ho n s ngy. , giy bo n s.

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VIN I HC M H NI
CHNG TRNH O TO E - LEARNING

-----------9. Chi ph lng: (Bng thanh ton tin lng thng..............)

- Cng nhn trc tip sn xut tp hp c: Trong cng nhn sn xut sn phm
M., cng nhn sn xut sn phm N..
- Nhn vin qun l phn xng:.
10. Chi ph khu hao TSC phn xng sn xut:.. . Bng tnh v phn b khu hao
s....................
11. Chi ph dch v mua ngoi phn xng sn xut: gi cha thu, thu GTGT ..%,
thanh ton bng tin gi ngn hng. Ho n s.......... ngy.............
12. Kt qu nhp kho sn phm M v ..sn phm N (Phiu nhp kho s.......ngy............)
Bit rng chi ph sn xut d dang u k, cui k nh sau:
Khon mc

Chi ph DDK
Sn phm M

Sn phm N

Chi ph DD cui k
Sn phm M

Sn phm N

Chi ph VNL A
Chi ph VNL B
Chi ph nhn cng trc tip
Chi ph sn xut chung
13. Xut kho thnh phm chuyn bn cho cng ty s lng:..thnh phm, n
gi/TP. Cng ty. cha nhn c hng. Phiu xut kho s ....... ngy..............
14. Xut bn hng cho cng ty , ho n GTGT s ngy S lng.. thnh phm M, n
gi/TP v s lng.thnh phm N, n gi../TP, thu GTGT.. , cng ty. chp
nhn thanh ton. Phiu xut kho s ....... ngy..............
Chi ph vn chuyn thanh ton bng tin mt: ( bao gm 10% thu GTGT).
15. Cng ty chuyn. tr tin cho n v tin hng ca ho n ca ho n s ngy,
(nghip v.) phiu bo c s. ngy
16. Cng ty chuyn khon tr cho n v tin hng ca ho n s ngy., bo c s ngy.
17. Cc chi ph nhn vin tp hp c: nhn vin bn hng:.. nhn vin qun l doanh
nghip..
18. Chi ph dch v mua ngoi: gi cha thu ., thu GTGT 10%, thanh ton bng tin gi
ngn hng. (chi ph tip khch)
Yu cu:
1. Lp cc chng t cn thit?
2. Tnh gi thnh sn phm M, N
2. nh khon cc nghip v kinh t pht sinh, Phn nh ln s ch T .
3. Lp bng cn i k ton v bo co kt qu kinh doanh ca thng 8/2009
S liu, cc thng tin b sung cc nhm t hon thin.

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