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MSV: 1111110103
Ch k:
I. CU HI N TP L THUYT
1.1.
Cu hi la chn p n ng nht
Nghip v
TK ghi N
TK ghi C
211
111
112
131
211
222
331
311
C
D
II. BI TP
Bi tp 1:
STT
1
Ni dung nghip v
i tng k ton
Tin mt
tin mt 150tr
ng
Phi tr ngi bn
Ti sn c nh
x
x
Vay di hn
Phi tr nh nc
nc: 30tr
Phi tr ngi bn
ngi bn 100tr
Vay ngn hn
x
x
NV
1
nh khon:
Ni dung
Bi tp 3:
1. Mua nguyn liu tr bng tin mt (Mua 10m3 g tr gi 78 triu ng)
N TK 152: 78 triu
C TK 111: 78 triu
2. Mang 100 triu ng tin mt np vo ti khon tin gi ngn hng.
TI SN
I.Ti sn ngn hn
1. Tin mt
2. Phi thu ca khch hng
3. Hng ha
II. Ti sn di hn
4. Ti sn c nh HH
Cng
NGUN VN
1300 III. N phi tr
200
100 5. Phi tr ngi bn
1000
1200 IV. Ngun vn ch s hu
1200 6. Ngun vn kinh doanh
2500
100
100
2400
2400
2500
a. nh khon cc nghip v:
1. Tr n ngi bn bng tin mt 100 tr
N TK 331: 100 tr
C TK 111: 100 tr
2. Nhn gp vn bng mt ti sn c nh c xc nh l 60 triu ng. Ti sn
c a vo s dng.
N TK 211: 60 tr
C TK 411: 60 tr
3. Mua mt l hng tr gi 60 triu ng - cha tr tin cho ngi bn. Chi ph vn
chuyn l 2 triu ng - tr bng tin mt. Hng ho nhp kho.
N TK 156: 62 tr
C TK 331: 60 tr
C TK 111: 2 tr
4. Khch hng tr n bng tin mt l 60 triu ng .
N TK 111: 60 tr
C TK 131: 60 tr
5. Ngi mua ng trc tin hng l 12 triu ng
N TK 111: 12 tr
C TK 131: 12 tr
b. Ghi chp vo TK ch T:
N
TK 111
SDK: 200
(4) 60
(5) 12
SDCK: 170
TK 131
SDK: 100
(1) 100
(3) 2
(4) 60
(5) 12
SDCK: 40
SDCK: 12
N
TK 156
SDK: 1000
N
6TK 211
SDK: 1200
(3) 62
(2) 60
SDCK: 1062
SDCK: 1260
TK 331
C
SDK: 100
(1) 100
TK 411
C
SDK: 2400
(3) 60
(2) 60
SDCK: 60
SDCK: 2460
Ti khon
111
131
156
211
331
411
N
200
100
1000
1200
100
2400
S pht sinh
N
C
72
102
0
72
62
60
100
60
60
SDCK
N
170
40
1062
1260
C
12
60
2460
NGUN VN
1272 III. N phi tr
170
5. Phi tr ngi bn
40
6. Khch hng ng trc
1062
1260 IV. Ngun vn ch s hu
1260 6. Ngun vn kinh doanh
2532
72
60
12
2460
2460
2532
TK 911
TK 511
400
560
550
720
960
TK 641
960
1270
1270
5
30
60
95
N
TK 642
95
C
60
40
100
N
TK 421
100
C
115
115
c. Lp bo co kt qu kinh doanh:
K ny
CH TIU
1. Doanh thu bn hng v cung cp dch v
1270
1270
4. Gi vn hng bn
960
K trc
310
7. Chi ph ti chnh
8. Chi ph bn hng
95
100
115
115
Bi tp 5:
TI SN
I.Ti sn ngn hn
1. Tin mt
2. Tin gi ngn hng
3. Thu GTGT u vo
4. Hng ha
5. Hng mua ang i ng
NGUN VN
1750 III. N phi tr
160
450
40 1. Phi tr ngi bn
1000
100
50
50
II. Ti sn di hn
6. Ti sn c nh HH
7. Hao mn ti sn c nh
Cng
1100
1300
(200)
2850
IV. Vn ch s hu
2. Ngun vn ch s hu
3. Li nhun cha phn phi
Cng
2800
2740
60
2850