Chng t k ton, quy trnh lp v lun chuyn mt s chng t k ton ch yu (tin mt, hng tn kho, phiu thu, chi,

phiu nhp, xut kho )

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Mc Lc
1 Khi qut chung v chng t k ton

Quy trnh lp v lun chuyn mt s chng t k ton ch yu

V d thc t v quy trnh lp v lun chuyn chng t LOGO

Chng t k ton
Khi nim
Chng t k ton l nhng giy t v vt mang tin phn nh nghip v kinh t, ti chnh pht sinh v thc s hon thnh, lm cn c ghi s k ton. Do ni dung c bn chng t k ton phi c nhng yu t c trng cho hot ng kinh t v ni dung, quy m, thi gian, a im pht sinh, cc yu t th hin trch nhim ca c nhn, b phn i vi nhng hot ng kinh t xy ra.

Ni dung v yu cu ca chng t k ton

Tn gi chng t S chng t v ngy, thng, nm lp chng t

Tn, a ch, ca c nhn, ca n v lp v nhn chng t

Cc yu t c bn

Ni dung tm tt ca nghip v kinh t S lng, n gi v s tin ca nghip v kinh t ti chnh ghi bng s, tng s tin ca chng t k ton dung thu chi tin ghi bng s v ch

Ch k ca ngi lp v ngi chu trch nhim v tnh chnh xc ca nghip v

Ni dung v yu cu ca chng t k ton Cc yu t b sung: l cc yu t khng bt buc i vi mi bn chng t, ty thuc tng chng t p ng yu cu qun l v ghi s k ton m c cc yu t b xung khc nhau nh phng thc thanh ton, phng thc bn hng

Ni dung v yu cu ca chng t k ton Yu cu

Chng t k ton phn nh ng ni dung, bn cht v quy m ca nghip v kinh t pht sinh. Ni dung nghip v kinh t, ti chnh khng c vit tt, s v ch vit phi lin tc, khng ngt qung, ch trng phi gch cho. Chng t k ton phn nh ng mu biu quy nh, ghi chp chng t phi r rng khng ty xa, sa cha trn chng t

Ni dung v yu cu ca chng t k ton

Chng t phi m bo ghi chp y cc yu t c bn theo quy nh. i vi chng t pht sinh ngoi lnh th Vit Nam ghi bng ting nc ngoi, khi s dng ghi s k ton Vit Nam phi c dch ra ting Vit v bn dch ting Vit phi nh km vi bn chnh bng ting nc ngoi.

Ni dung v yu cu ca chng t k ton

Cn c vo tnh cht v hnh thc ca chng t (hnh thc biu hin) chng t k ton c chia thnh
Chng t thng thng ( chng t bng giy) Chng t in t: l cc chng t k ton c th hin di dng d liu in t, c m ha m khng b thay i trong qu trnh truyn qua mng my tnh hoc trn vt mang tin nh bng t, a t, cc loi th thanh ton. Cc n v, t chc s dng chng t in t phi c cc iu kin: C ch k in t ca ngi i din theo php lut, ngi c y quyn ca ngi i din theo php lut ca n v, t chc s dng chng t in t v thanh ton in t. Xc lp phng thc giao nhn chng t in t v k thut ca vt mang tin. Cam kt v cc hot ng din ra do chng t in t ca mnh khp ng quy nh.

Ni dung v yu cu ca chng t k ton

Phn loi theo a im lp chng t

Chng t bn trong: l chng t do k ton hoc cc b phn trong n v lp nh phiu thu, phiu chi, phiu nhp kho

Chng t bn ngoi: l chng t k ton phn nh cc nghip v kinh t c lin quan n ti sn ca n v nhng do c nhn hoc n v khc lp v chuyn n nh giy bo n, bo c ca ngn hng, ha n bn hng ca ngi bn

Ni dung v yu cu ca chng t k ton

Phn loi theo mc phn nh ca chng t Chng t gc( chng t ban u): l chng t phn nh trc tip nghip v kinh t pht sinh, n l c s kim tra tnh hp php hp l ca nghip v kinh t. Chng t tng hp: l chng t c lp trn c s cc chng t gc phn nh cc nghip v kinh t c ni dung kinh t ging nhau. S dng chng t tng hp c tc dng thun li trong s k ton, gim bt khi lng cng vic ghi s. Tuy nhin vic s dng hp yu cu phi km theo chng t gc mi c gi tr s dng trong ghi s k ton v thng tin kinh t

Ni dung v yu cu ca chng t k ton Phn loi theo ni dung kinh t phn nh trn chng t Theo cch phn loi ny chng t k ton c chia thnh cc loi nh sau: Chng t v tin t: phiu chi, phiu thu Chng t v hng tn kho: phiu nhp kho, phiu xut kho Chng t v lao ng Chng t v bn hng: ha n gi tr gia tng, ha n bn hng thng thng, ha n bn l Chng t v ti sn c nh

Ni dung v yu cu ca chng t k ton

Chng t mnh lnh Chng t thc hin Chng t lin hp

Phn loi theo cng dng ca chng t

Ni dung v yu cu ca chng t k ton Phn loi theo yu cu qun l chng t ca nh nc

Chng t bt buc l chng t phn nh cc nghip v kinh t th hin quan h kinh t gia cc php nhn hoc c yu cu qun l cht ch mang tnh cht ph bin rng ri. Chng t k ton mang tnh cht hng dn: l chng t s dng trong ni b n v. Nh nc ch hng dn cc ch tiu c trng cc ngnh, cc thnh phn kinh t vn dng vo tng trng hp c th.

Ni dung v yu cu ca chng t k ton Quy trnh x l, lun chuyn chng t

1 2 3 4
Kim tra chng t

Hon chnh chng t

Chuyn giao v s dng chng t ghi s k ton a chng t vo bo qun lu tr

Quy trnh lp v lun chuyn mt s chng t k ton ch yu Chng t k ton hng tn kho Khi qut v chng t k ton hng tn kho
Nh chng ta bit hu ht tt c cc doanh nghip u c hng tn kho. qun l hng tn kho, k ton s dng chng t l phiu nhp kho v phiu xut kho hch ton cho tt c cc loi hng tn kho. ng thi, theo di cho tng loi hng tn kho ti kho, th kho m th kho theo di v mt s lng cho tng loi hng; cn ti phng k ton, k ton m s chi tit theo di cho c v mt s lng v gi tr ca tng loi, tng th hng tn kho tng ng vi th kho m.

Quy trnh lp v lun chuyn mt s chng t k ton ch yu Quy trnh t chc phiu nhp kho
Bc 1: Ngi giao hng (c th l nhn vin ph trch thu mua, nhn vin sn xut ca DN hoc ngi bn) ngh giao hng nhp kho Bc 2: Ban kim nhn lp bin bn nhn cho nhp kho vt t, hng ha, sn phm. Ban kim nhn bao gm th kho, k ton vt t, cn b ph trch b phn, ngi ngh giao hng. Bc 3: K ton vt t hoc ph trch b phn s tin hnh lp phiu nhp kho theo ha n mua hng, phiu giao nhn sn phm...vi ban kim nhn. Bc 4: Ngi lp phiu, ngi giao hng v ph trch b phn k vo phiu nhp kho. Bc 5: Chuyn phiu nhp kho cho th kho tin hnh vic kim nhn, nhp hng, ghi s v k phiu nhp kho. Bc 6: Chuyn phiu nhp kho cho k ton vt t ghi s k ton. Bc 7: K ton vt t t chc bo qun v lu tr phiu nhp.

Quy trnh lp v lun chuyn mt s chng t k ton ch yu Quy trnh t chc phiu xut kho
Bc 1: Ngi c nhu cu v vt t, sn phm, hng ha lp giy xin xut hoc ra lnh xut i vi vt t, sn phm, hng ha. Bc 2: Chuyn cho ch doanh nghip (Gim c) hoc ph trch n v duyt lnh xut. Bc 3: Ph trch b phn hoc k ton vt t cn c vo ngh xut hoc lnh xut tin hnh lp phiu xut kho. Bc 4: Chuyn phiu xut kho cho th kho tin hnh xut vt t, sn phm, hng ha; sau k vo phiu xut kho ri giao chng t li cho k ton vt t. Bc 5: Khi nhn phiu xut kho, chuyn cho K ton trng k duyt chng t ri ghi s k ton. Bc 6: Trnh phiu xut kho cho th trng(Gim c) k duyt chng t, thng l trnh k theo nh k, v chng t c duyt xut ngay t u, nn th trng ch kim tra li v k duyt. Bc 7: K ton vt t s tin hnh bo qun v lu gi chng t.

 Chng t k ton tin mt Khi qut v chng t k ton tin mt

Trong qu trnh sn xut kinh doanh, vn bng tin c s dng p ng nhu cu v thanh ton cc khon n ca doanh nghip hoc mua sm cc loi vt t hng ha phc v cho nhu cu sn xut kinh doanh. ng thi vn bng tin cng l kt qu ca vic mua bn v thu hi cc khon n. V vy vic s dng vn bng tin phi tun th cc nguyn tc, ch qun l thng nht ca Nh nc chng hn nh: lng tin mt ti qu ca doanh nghip dng chi tiu hng ngy khng vt qu mc tn qu m doanh nghip v ngn hng tha thun theo hp ng thng mi

 Quy trnh lp v lun chuyn phiu thu v phiu chi Quy trnh t chc phiu thu

Bc 1: B phn k ton tin tip nhn ngh thu (c th l k ton tin mt hoc k ton ngn hng). Chng t km theo yu cu thu tin (phiu thu, y nhim thu) c th l: Giy thanh ton tin tm ng, ho n, hp ng, bin bn thanh l TSC, bin bn gp vn, Bc 2: K ton tin mt (k ton ngn hng) i chiu cc chng t v ngh thu, m bo tnh hp l, hp l (y ph duyt ca ph trch b phn lin quan v tun th cc quy nh, quy ch ti chnh ca Cng ty). Sau chuyn cho k ton trng xem xt. Bc 3: K ton trng kim tra li, k vo ngh thanh ton v cc chng t lin quan. Bc 4: Ph duyt ca Gim c hoc Ph Gim c. Cn c vo cc quy nh v quy ch ti chnh, quy nh v hn mc ph duyt ca Cng ty, Gim c hoc Ph Gim c c y quyn xem xt ph duyt ngh thu..

Bc 5: Lp chng t thu i vi giao dch tin mt ti qu: K ton tin mt lp phiu thu, i vi giao dch thng qua ti khon ngn hng: K ton ngn hng lp u nhim thu. Sau khi lp xong chuyn cho k ton trng k duyt. Bc 6: K duyt chng t thu: K ton trng k vo Phiu thu/y nhim thu Bc 7: Thc hin thu : i vi giao dch tin mt ti qu: Khi nhn c Phiu thu (do k ton lp) km theo chng t gc , Th qu phi: + Kim tra s tin trn Phiu thu vi chng t gc + Kim tra ni dung ghi trn Phiu thu c ph hp vi chng t gc + Kim tra ngy, thng lp Phiu thu v ch k ca ngi c thm quyn. + Kim tra s tin thu cho chnh xc nhp qu tin mt. + Cho ngi np tin hoc nhn tin k vo Phiu thu + Th qu k vo Phiu thu v giao cho khch hng 01 lin. + Sau th qu cn c vo Phiu thu ghi vo S Qu. + Cui cng, th qu chuyn giao 02 lin cn li ca Phiu thu cho k ton. i vi thu chi tin qua ngn hng: K ton ngn hng lp v np U nhim thu,sc cho ngn hng.

 Quy trnh t chc phiu chi

Bc 1: B phn k ton tin tip nhn ngh chi (c th l k ton tin mt hoc k ton ngn hng) Chng t km theo yu cu chi tin (phiu chi, y nhim chi) c th l: Giy ngh thanh ton, giy ngh tm ng, giy thanh ton tin tm ng, thng bo np tin, ho n, hp ng, Bc 2: K ton tin mt (k ton ngn hng) i chiu cc chng t v ngh chi, m bo tnh hp l, hp l (y ph duyt ca ph trch b phn lin quan v tun th cc quy nh, quy ch ti chnh ca Cng ty). Sau chuyn cho k ton trng xem xt. Bc 3: K ton trng kim tra li, k vo ngh thanh ton v cc chng t lin quan. Bc 4: Ph duyt ca Gim c hoc Ph Gim c. Cn c vo cc quy nh v quy ch ti chnh, quy nh v hn mc ph duyt ca Cng ty, Gim c hoc Ph Gim c c y quyn xem xt ph duyt ngh chi. Cc ngh chi/mua sm khng hp l, hp l s b t chi hoc yu cu lm r hoc b sung cc chng t lin quan.

Bc 5: Lp chng t chi: i vi giao dch tin mt ti qu: K ton tin mt lp phiu chi. i vi giao dch thng qua ti khon ngn hng: K ton ngn hng lp u nhim chi. Sau khi lp xong chuyn cho k ton trng k duyt. Bc 6: K duyt chng t chi: K ton trng k vo Phiu chi/y nhim chi Bc 7: Thc hin chi tin: i vi giao dch tin mt ti qu: Khi nhn c Phiu chi (do k ton lp) km theo chng t gc , Th qu phi: + Kim tra s tin trn Phiu chi vi chng t gc + Kim tra ni dung ghi trn Phiu chi c ph hp vi chng t gc + Kim tra ngy, thng lp Phiu chi v ch k ca ngi c thm quyn. + Kim tra s tin chi ra cho chnh xc xut qu tin mt. + Cho ngi np tin hoc nhn tin k vo Phiu chi. + Th qu k vo Phiu chi v giao cho khch hng 01 lin. + Sau th qu cn c vo Phiu chi ghi vo S Qu. + Cui cng, th qu chuyn giao 02 lin cn li ca Phiu chi cho k ton. i vi thu chi tin qua ngn hng: K ton ngn hng lp v np y nhim chi, sc, cho ngn hng.

V d thc t v quy trnh lp v lun chuyn chng t

Chng t hng tn kho Phiu nhp kho

V d thc t v quy trnh lp v lun chuyn chng t

n v: Cng ty Xy dng An Thnh a ch: S 30-Yt Kiu-H Ni Mu s: 01- VT Ban hnh theo Q s15/2006/Q-BTC Ngy 20/03/2006 ca B trng BTC

PHIU NHP KHO Ngy 02 thng 11 nm 2010 S: 20 N: TK 152 C:TK 331 H tn ngi giao hng: on Gia V Theo: ha n GTGT s 0268001 ngy 02/11/2010 ca Cng ty kinh doanh thp v vt t H Ni. S 50-Cu Giy- H Ni. Nhp ti kho: Cng ty Xy dng An Thnh a im: Kho Nguyn vt liu

S tin vit bng ch: Hai by triu mt trm su ba nghn ng chn Km theo: 1 chng t gc Ngy 02 thng 11 nm 2010 Ngi lp phiu Ngi giao hng Th kho K ton trng (K, h tn) (K, h tn) ( K, h tn) (K, h tn) Nguyn Vn An on Gia V Phm Duy Nguyn Vn Tu

V d thc t v quy trnh lp v lun chuyn chng t

Th tc nhp kho : - Anh on Gia V nhn vin ph trch thu mua nguyn vt liu thuc phng Vt t ca cng ty Xy dng An Thnh mang nguyn vt liu mua t cng ty Kinh doanh thp v vt t H Ni v cng ty lm th tc nhp kho. - Ti cng ty t kim nghim vt t nhn hng theo tng chng loi vt t m bo ng quy cch, cht lng, sau lp bin bn theo s lng chng loi thc t nhn - ng Nguyn Vn An trng cn b ph trch nguyn vt liu thuc phng Vt t ca cng ty tin hnh lp phiu nhp kho. - ng Nguyn Vn An (ngi lp phiu) v anh on Gia V (ngi giao hng) k vo phiu nhp kho. - Sau chuyn phiu nhp kho cho th kho l ng Phm Duy tin hnh vic kim nhn, nhp hng, ghi s v k phiu nhp kho. - Sau phiu nhp kho c chuyn ln phng k ton tin hnh ghi s k ton. K ton trng k phiu nhp kho. ng thi tin hnh lu tr v bo qun. Phiu nhp kho c chia thnh 3 lin: - Lin 1 giao cho phng Vt t - Lin 2 giao cho th kho - Lin 3 kp vi chng t gc phng k ton lu tr bo qun.

Phiu xut kho

n v: Cng ty Xy dng An Thnh a ch: S 30-Yt Kiu-H Ni s 15/2006/Q-BTC PHIU XUT KHO Ngy 05 thng 11 nm 2009 S: 01 C TK 152 H tn ngi nhn hng: V Anh Ngc a ch: i k thut thi cng s 1 L do xut kho :Phc v xy dng Xut ti kho:NVL

Mu s: 02-VT Ban hnh theo Q Ngy 20/03/2006 ca B trng BTC

N TK621

S tin vit bng ch: Nm trm nm by triu nm trm l bn nghn nm trm nm mi ng Km theo: 1 chng t gc Ngy 05 thng 11 nm 2009 Gim c K ton trng Ngi lp phiu Ngi nhn Th Kho (K, h tn) (K, h tn) (K, h tn) (K, h tn) (K, h tn) Bi Anh Ch Nguyn Vn Tu Minh V Anh Ngc Phm Duy

 Th tc xut kho: - Anh V Anh Ngc thuc i k thut thi cng s 1 lp giy xin lnh xut chuyn ln th trng n v l ng Minh ly nguyn vt liu phc v thi cng. - ng Minh tin hnh lp phiu xut kho vi s lng nguyn vt liu m anh V Anh Ngc xut. ng Minh v anh Ngc k vo phiu xut kho. - Phiu xut kho c chuyn cho th kho tin hnh xut vt t, sn phm, hng ha. Sau k vo phiu xut kho. - Sau phiu xut kho c chuyn n phng k ton, k ton trng l ng k duyt. - Phiu xut kho tip tc c chuyn ln cho gim c k duyt. - Sau cng phng k ton lu tr v bo qun. Phiu xut kho c chia thnh 3 lin: - Lin 1 giao cho bn ngh xut nguyn vt liu - Lin 2 giao cho th kho - Lin 3 kp vi chng t gc phng k ton lu tr bo qun.

Chng t tin mt :Phiu thu

CHI NHNH CTCP U T V SXCN NH MY TM LP THI NGUYN Mu s 01-TT Ban hnh theo Q s 15/2006/Q-BTC Ngy 20/3/2006 ca B trng BTC PHIU THU Ngy 01 thng 01 nm 2009 Quyn s 01 S CT 001A S tin 311

TK ghi c

787.402.000

H v tn ngi np tin: Trn Ngc Chuyn a ch: Nh my L do np: Thu tin cho nh my thu vay ng vn S tin: 787.402.000 S tin vit bng ch: by trm tm mi by triu bn trm linh hai ngn ng chn. Km theo: 01 chng t gc nhn s tin( vit bng ch) : by trm tm mi by triu bn trm linh hai ngn ng chn. Ngy 01 thng 01 nm 2009 Gim c K ton trng Ngi np tin Ngi lp biu Th qu (k tn, ng du) (k,ghi r h tn) (k, ghi r h tn) (k,ghi r h tn) (k, h tn)

Chng t tin mt :Phiu chi

CHI NHNH CTCP U T V SXCN NH MY TM LP THI NGUYN Mu s 02-TT Ban hnh theo Q s 15/2006/Q-BTC Ngy 20/3/2006 ca B trng BTC PHIU THU Ngy 31 thng 03 nm 2009 Quyn s 01 S CT 01 S tin331HMP01

TK ghi n

120.000.000

H v tn ngi nhn tin: Th Thanh Hin a ch: phng vt t L do np: TT nhp vt t ( trao i hng Cty TNHH Phc An) S tin: 120.000.000 S tin vit bng ch: mt trm hai mi triu ngn ng chn Km theo: 01 chng t gc nhn s tin( vit bng ch) : mt trm hai mi ngn ng chn. Ngy 01 thng 01 nm 2009 Gim c K ton trng Ngi np tin Ngi lp biu ng du) (k,ghi r h tn) (k, ghi r h tn) (k,ghi r h tn)

Th qu (k tn, (k, h tn)

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