PHNG PHP S I CHIU LUN CHUYN

c im: c im ca phng php s i chiu lun chuyn l s dng s i

chiu lun chuyn theo di s bin ng ca tng mt hng tn kho c v s lng
v tr gi. Vic ghi s ch thc hin mt ln vo cui thng v mi danh im vt liu
c ghi mt dng trn s i chiu lun chuyn.
Trnh t ghi chp
-

kho: hng ngy th kho cn c vo cc phiu nhp kho,phiu xut kho ghi
chp tnh hnh nhp, xut kho vo cc ct tng ng trong th kho, mi chng
t c ghi mt dng, cui ngy tnh ra s tn kho. Theo nh k nhn vin k
ton vt t xung kho nhn chng t v kim tra vic ghi chp ca th kho, sau
k xc nhn vo th kho.
Sau mi ln kim k phi tin hnh iu chnh s liu trn th kho cho ph hp
vi s liu thc t kim k theo ch quy nh.
Ch : mi th kho ch c lp cho mt th vt liu kho.
Ti phng k ton: hng ngy hoc nh k, sau khi nhn chng t ti kho, k
ton kim tra, ghi gi v phn nh vo cc bng k nhp, xut c v mt s
lng v gi tr theo tng loi vt liu.
Cui thng, k ton tng hp s lng v tr gi tng loi nguyn, vt liu
nhp, xut trong thng v tin hnh vo s i chiu lun chuyn.
K ton cn i chiu s liu tn kho theo chi tit tng loi trn s i chiu
lun chuyn vi s liu tn kho trn th kho v s liu kim k thc t, nu co
chnh lch, phi c x l kp thi.
Sau khi i chiu v m bo s liu khp ng, k ton tin hnh tnh
tng tr gi nguyn, vt liu nhp xut trong k v tn kho cui k. S liu
ny dung i chiu vi s liu trn TK 152 Nguyn, vt liu trong s ci.
S k ton chi tit vt liu theo phng php s i chiu lun chuyn

(1)

(1)

Th kho

Phiu nhp kho

Phiu xut kho

(4)

(2)

Bng k nhp

(2)

(3)

S i chiu lun
chuyn

(3)

Bng k xut

S ci
Ghi hng ngy
Ghi cui thng
i chiu, kim tra
u im: phng php ny d lm, do ch ghi mt ln vo cui thng nn gim bt
c khi lng ghi chp cho k ton.
Nhc im: vic ghi chp cn trng lp gia kho v phng k ton v ch tiu hin
vt, vic kim tra i chiu gia kho v phng k ton cng tin hnh vo cui thng
nn hn ch tc dng kim tra.
Phm vi p dng: phng php ny thch hp trong cc doanh nghip c khi lng
nghip v nhp xut khng nhiu, khng b tr ring nhn vin k ton chi tit vt liu
nn khng c iu kin ghi chp theo di hng ngy.
Chng t s dng:
Phiu nhp kho

n vi:..

Mu s: 01 - VT

B phn:.

(Ban hnh theo Q s: 48/2006/QBTC

Ngy 14/9/2006 ca B trng BTC)
N..........................
PHIU NHP KHO
Ngy....thng....nm......

C...........................

S.............................

- H v tn ngi giao: .................................................................................................

- theo.................s...........ngy..........thng..........nm............ca................................
Nhp ti kho: .......................................................a im:..........................................
Tn, nhn hiu quy
cch, phm cht vt t,
STT
dng c sn phm,
hng ha

M
s

n
v
tnh

S lng
Theo
Thc
chng
nhp
t

n
gi

Thnh
tin

Cng
- Tng s tin ( vit bng ch ):....................................................................................
- S chng t gc km theo:.........................................................................................
Ngy....thng....nm....

Ngi lp phiu
(K, h tn)

Ngi giao hng

Th kho

K ton trng

(K, h tn)

(K, h tn)

(Hoc b phn c
nhu cu nhn)

(K, h tn)
Phiu xut kho
n vi:..
B phn:.

Mu s: 02 - VT
(Ban hnh theo Q s: 48/2006/QBTC
Ngy 14/9/2006 ca B trng BTC)
N..........................
PHIU XUT KHO
Ngy....thng....nm......
C...........................
S.............................

- H v tn ngi nhn hng: ......................................a ch (b

phn).........................
- L do xut kho: ........................................................................................................
- Xut ti kho (ngn l): ..........................................a im:
......................................

STT

Tn, nhn hiu quy cch,

phm cht vt t, dng c
sn phm, hng ha

S lng

M
s

n
v
tnh

Yu
cu

Thc
xut

Cng

n
gi

Thnh
tin

- Tng s tin ( vit bng ch ): ...................................................................................

- S chng t gc km theo: ........................................................................................
Ngy....thng....nm....
Ngi lp
phiu
(K, h tn)

Ngi nhn
hng
(K, h tn)

Th kho
(K, h tn)

K ton
trng
(Hoc b phn
c nhu cu
nhp)
(K, h tn)

Gim c
(K, h tn)

Th kho
B (S):........
n v :........

TH KHO
T ngy:.........n ngy:......................
Kho:...............................................................................................
M vt t:.....................................................................................
Tn vt t:.....................................................................................
Chng t
S

Din gii

SL Nhp

SL Xut

SL Tn

Ngy

S lng tn

Cng
Lp, ngy thng nm
Ngi lp

Th kho

Ph trch k ton

(Ch k, h tn)

(Ch k, h tn)

(Ch k, h tn)

S i chiu lun chuyn

S

I CHIU U N CHU

Nm:.....................
Tn ti khon:......................................................................Tn
kho:................................................................................................................
Tn, quy cch nguyn liu, vt liu, cng c, dng c (sn phm, hng
ha):.................................................................................................
n t nh:.........

S
danh
im

Tn
vt
liu

n
v
tnh

n
gi

S d u thng
1

Lu n chuyn thng 1

Nhp

Xut

S d du thng
2

S
Thnh
lng tin

S
Thnh
lng tin

S
Thnh
lng tin

S
Thnh
lng tin

11

10

12

- S ny c...........trang, nh s t trang 01 n trang...........................

- Ngy m s:..........................................................................................
Ngy.............thng.............nm..............
Th kho
(K, ghi h tn)

K ton trng
(K, ghi h tn)

Gim c
(K, h tn,

ng

Ha n GTGT
Bin bn kim nghim vt t
n vi:..

Mu s: 03 - VT

B phn:.

(Ban hnh theo Q s: 48/2006/QBTC

Ngy 14/9/2006 ca B trng BTC)
BIN BN KI M NGHIM

VT T, CNG C, SN PHM, HNG HA

Ngy....thng ...nm....
S........................
- Cn c..........s ........ngy....thng.....nm.......ca......................................................
Ban kim nghim gm:
+ ng/B........................................................Chc v .................................................
i in..........................................................Trng ban

+ ng/B........................................................Chc v................................................
i din...........................................................y vin...
+ ng/B.........................................................Chc v.................................................
i din...........................................................y vin.
kim nghim cc loi:
Tn, nhn
hiu, quy
Phng
n
S cch vt t, M
thc
v
TT cng c, sn s
kim
tnh
phm, hng
nghim
ha
A
B
C
D
E

S
lng
theo
chng
t
1

Kt qu kim nghim
S lng
S lng
Ghi
ng quy khng ng ch
cch,
quy cch,
phm cht phm cht
2
3
F

kin ca Ban kim nghim:........................................................................................

i din k thut

Th kho

Trng ban

(K, h tn)

(K, h tn)

(K, h tn)