1. Bn hy lp th tc KSNB & XD Mc chi trn m bo mc tiu hin hu , chnh xc y mh gi quyn v ngha v. 2.

. Bn hy cho v d v sai phm lin quan n mc tiu hin h chnh sch, y ca hng mc hng tn kho, ng thi XD cc quy nh qun l ngn nga cc sai phm trn v lp th nghim kim sot nh gi vic thit lp v vn hnh quyt nh qun l cc n v. Bi lm 1, tin qu 500tr DN lp phiu thu khng 100tr Thc t c 400tr 100tr kg c thc hin hu 2, phiu chi 10tr nhng thc t chi co 1 tr kg chinh xc 3, ngy 23 bn 1 l hng 10 tr thu = tin mt nhng kg ghi vo s

V d 2: qua kim ton bo co TC kim ton vin thu thp sau s d tin lng ngy 31/12 l 450tr, tin lng phi tr Q1:200tr, qu tin lng thanh ton trong Q1: 300tr, trong qu tin lng phi tr Q1 :150tr Y/C : bn cho nhn xt v tnh hung trn, xt mc a/h trn BCTC Gii S d tin lng = s d tin lng cui k - tin lng thanh ton trong qu 1 = 450tr -150tr =300tr Tin lng thanh ton trong Q1 =300 tr 150tr = 150tr + n phi tr tin lng trong Q1 tng 300tr + chi tin lng 300tr + li nhun gim 300tr +thu TNDN gim 300*25% = 75tr + Li nhun cha phn phi gim 225tr (vn ch s hu) + n phi tr tng 225tr +vn ch s hu gim 225tr -tng ngun vn khng i a, N 334: 300tr c 421: 300tr b, N 421: 75tr c 3334:75tr Chng IV Bi tp 1: S d u k ca TSC nguyn gi 4 t trong TSC ph v qun l 1 t, t l khu hao 8 % TSC ph v SX 3 t t l KH 10% Thng 3 DN mua TSC gi mua 360tr cha c thu , thu 10% SDSXSP Thng 7 1 s TS thuoocj b phn sn xut KH ht, nguyn gi 1 t , thi giang SD 8 nm S tin KH c X trong k 400tr YC : theo bn DN xc nh s tin KH c ng hay khng, nu sai XD s nh hng n BCTC. Bit rng TS mua v c thi gian s dng 8 nm. Bi tp 2: Khong thu khng c thc Tnh lng c bn bnh qun 3tr/ thng DN tr lng theo sn phm k hoch SXSP trong k 300 000 Tnh hnh SD trong k n gi tin lng 100 000/sp Sn lung SX thc t 300 000/sp Sn lng lao ng khng bin i qu tin lng uc X trong k 300 000*100 000 Theo bn qu tin lng c ng kg?nu c sai hy X mc a/h trn BCTC YC: xc nh mc tiu kim ton. Gii Bi 1 S tin KH = s tin KH nh k + s tin KH tng - s tin KH gim + s tin KH nh k = ( 1 t * 8%) + (3t *10%) = 300 + S tin Kh tng = 360*1/8 * 10/12 = 37.5 + S tin Kh gim = 1T *1/8 * 1/6 = 20 833 Sau khi KT n v tnh s tin KH sai

Xc nh khong mc: gi tr TSC gim, s tin KH tng lm LN gim, lm TTNDN gim vn ch s hu gim Mc tiu: xc nh tnh chng xc s tin KH Cug cp Kim tra tnh hnh tng gim TSC trong k Bt ton iu chnh 1, N 244 C 424 2 , N 421 Chnh lch KH *25% C 3334 Bi 2 Qu tin lng n v = Qu lng SP +Qu lng Thi gian Qu lng k hoch = Qu lng KH + gi tin lng KH Vth (/g tin lng thc hin) = Qth + Vg = 300 000* 100 000 = 3 000 000 000 Viu chnh = Vth Vw (Qlng theo nng sut lao ng) Vp(li nhun) Wth = 300 000 = 3000
100

Dn c 100 l SLng SX 200 000sp tin lng co bn 50 000/ngy / ngi. qu lng V xc inh trong k 200 000* 10 000 = 2 000 000 000. Cc khong trch theo lng = tin lng *22% YC: NX & X s nh hng cc khong mc trn BCTC nu s l sai Gii: Tng qu lng trong thng + Lng Sp = 20 000 * 10 000 = 2 000 000 000 + Lng theo ch = 100* 50 000= 5 000 000 + Cc khong trch theo lng : (100 * 50 000 * 26 ) * 20% + tng qu lng * 2% + Qu tin lng gim = 5 000 000 + Cc khong trchtheo lng tng 373 900 000 + N phi tr tng : 368 900 000 + chi ph tng : 368 900 000 1, N 338 :373 900 000 2, N 421 : 368 9000 000 C 334 : 5 000 000 c 3334: C 421 : 368 900 000 Bi 1: qua kim tra SSKT pht sinh trong T1 ca ct ABC. KTV pht hin ngy 5/1 nhp 1 l hng nhp khu t Canada, H nua bn pht sinh trg T10 nm trc theo tha thun hng giao theo FOB hg ln tu trg T11 nm trc gi tr l hng 300tr, TS 10%. YC : bn hy nhn xt tnh hung trn xc nh mc tiu kim ton, a ra th tc kim ton pht hin TH ny, lp bt ton iu chnh nu c sai st . Gii Hng tn kho gim 300tr N phi tr gim(cha tr tin cho ngi bn) N phi thu tng (phi thu ca ngi bn) Th tc kim ton: Ktra cc NV sau ngy pht hin, s KT Chn 1 s NV yu cu V cung cp CT ti liu lin quan. Sau khi Ktra Ct KTV pht hin NV Lp bt ton iu chnh: N 151 300tr C 331 300tr TH ny kg ah n TNK Bi 2 : qua Ktra Ti liu KTV pht hin 1 l hng xut gi i bn, s lng 20 000 v gi thnh 800/v, gi bn 15 000/v, cha c thu, thu 10%, DN ghi nhn Dthu l hng YC: bn hy nhn xt v tnh hung, lp th tc kim ton, lp mc tiu kt, lp bt ton iu chnh. Gii Theo nguyn tc ghi nhn Dthu, hng ny cha c ghi nhn Dthu m DN ghi nhn dthu C 5 yu t ghi nhn dthu: +N phi thu tng + dthu tng 20 000*15 000= 300tr + Thu GTGT tng 30tr + hng tn kho gim 20 000* 8000 =160 tr + gi vn tng 160tr + LN tng 300 160 =140tr + TTNDN tng 140 *25% = 35tr + vn CSH tng 105tr ( 140 -35) + tng TS tng 170tr + tng NVn tng 170 (30+15+105) N phi tr tng 65tr VCSH tng 105tr Th tc kim ton + s KT cho bit v DT bn hng & CCDV + Ktra 1 s khong DT bn hng trong k Qua KT ct pht sinh nghip v cha dc ghi nhn DT nhng DN ghi nhn DT. Bi 3: Thng tin v SP a nh sau: dthu 200t, gi vn 180 t, Cp bn hng & QLDN 10t Nu sn lng tiu th sp A tng ln 20% th t l li gp s tng bao nhiu ln. Gii Li gp = DT thun GVt l li gp = li gp /Dthu = (QG-QZ)/QG =(GZ)/G

t l li gp ph thuc vo sn lng tiu th snlng tng 20% th li gp kg thay i .vy n kg thay i. Bi 4: Cty A xa s 1 khong n kh i l 50tr trg tng s d phng n kh i l 1 t gi XY ln lc l h s thanh ton hin thi trc & sau khi xa s khong n kh i treen cho bit X so vi Y nh tn (nh , ln , bng ti sao?) Gii T l thanh ton hin thi = tng n phi thu khong n kh i khi xa s b thay i n phi tr Ch quan tm n phi thu p/a trn s sch , n phi thu kh i . khi xa s b a/h n n phi thu b a/h n TS ngn hn X = Y Bi 5 Cty X thu 1 tr s lm vc trg 10 nm bt u t ngy 1/1/200X tin thu mi nm l 160tr do thu di hn nn bn cho thu ng gim tin thu l 100tr & kg gim ny s dcj tr dn mi nm nh vy tin thu mi nm l 150tr KT khu tr 100tr nu tnh vo tin thu nm 200X & ghi s nh sau : N 642 60tr N 138 90tr C 111 150tr Theo bn c nn chp nh cch hoch ton trn kg , ti sao ? cch hoch ton nh trn c a/h ji n tg TS n phi tr , VCSH hy ghi bt ton ng, Bt ton iu chnh N 421: 90tr C 138: 90tr Thu N 3334 90tr * 25% C 421 Bi tp 6: Cty X b ha hon T2 nm 2000 v b tht hi 3 t( khon 50% tg gi tr TSn v kg mua BH vo T3 /2000 cho lp BCTC nm 1999 G thy KT trng lp d phng thit hi ny vo nm 1999 th kg ng v s vc sy ra nm 2000 kg lin quan nm 1999 , KT trng lp lun rng tuy sy ra nm 2000 nhng trc ngay k BCTC nn kg a/h vo BCTC nm 1999 l kg trung thc v hp l. Xt v phng din trung thc v hp l, em hy nu kin ca mnh trong tng TH sau : -1.G ng , 2 KT trng ng 3, X l theo hng khc. Gii GD ng kg dc tnh v s vc sy ny kg lin quan n nm 1999 , nhng phi trnh by trg thuyet minh bctc KT trng ng : trnh by trn KTCT , s vc ny a/h n tnh hnh n h ca DN ng thi trch lp qu d phng , or ly LN ca ca nm b l cho t ny.

WKH = 300 000

100

Thu thp : danh sch tin lng, bng tin lng .bng tin lng vi s ci c ng khng Thu thp phng php tnh lng, nh gi tin lng .,thu thp SP n tp Cu 1: cho v d chnh xc y hin hu v khong mc tin lng, gi vn danh thu Cu 2: bin php ngn nga sai phm Bi tp 1: DN a TSC i trao i vi gi 450tr, KH 50tr , nhn v 1 TSC khc thuc i tng np thu , thu sut 10% DN phi tr cho, tr thm 150tr, TSC xc nh 450tr +150tr = 600tr Bit rng V np thu theo Pp khu tr Bi Tp : S lng Sp tn kho u k 40 000sp, trong hng gi i bn 10 000gi tn kho, SP hng tn kho cui k 50 000 trong gi i bn 5000 ngy 20/1 nm sau i l thng bo s hng gi i bn nm trc ht 30 000 n v gi bn 15 000 gi xut kho theo PP BQGQ Y/C : bn hy nhn xt v X s a/h n K/mc trn BCTC Gii Bi 1: S tin n v.450tr + 100tr = 550tr Nguyn gi = gi kg c thu : 550tr / 1.1 =500 Thu GTGT c khu tr gim: 50 KH TSC tng 50 gi tr TSC
tng 50

Nguyn gi TSC tng 100 Thu phi np tng 50 Bt ton iiu chnh : N 214 : 50 N 333 : 50 C 211 :100 Bi 3: n Gi Xut = 40 000* 5 000 + 200 000 * 6500 = 6250
40 000 + 200 000

N phi thu tng = 25000*15000=375tr Doanh thu tng : 375 tr Gi vn hng bn gim : 25 000* 6250 = 156 250 tr Li nhun tng Thu TNDN tng Vn CSH tng Hng tn kho gim: 156 250 a, N 131 375tr c, N 157 56 250tr c 511 c 421 b, K/C : N 511 375tr d, N 3334 56 250tr c 421 c 421 Bi 4: V tr lng theo Sp, n gi tin lng theo Sp 10 000/sptin lng trong qu nh sau :

L thuyt:th loi tnh hin hu TSC b phn Ql kh ht nhng k ton vn tip tc tnh KH s tin KH vc 20tr gii c 4 YC : 1. V kg tun thquy nh v KH lm A/h : +gi tri TS gim 20tr + thu tndn gin + VCSH gim 2. Mc tiu :hin hu 3. Th tc : +p2 tnh KH + thu thp DS TSC + tnh hnh tng gim TSC trg k + bng tnh KH hang thng + tnh ton li : * GTCL ca cc k Tnh ton li Ss vi kt qu tnh KH ca V 4 lp bt ton iu chnh: N 214 :20tr, c 421 : 20tr N 421: , c 3334: 20tr*25% L thuyt2:do sai st trg p2 tnh gi xut hng bn,nn gi vn HB c ghi nhn li hn so vi GVHB theo PP ng l 20tr mc tiu : nh gi Th tc: + pp tnh gi xut kho + bg nhp xut trong k + tnh ton li Hang tn kho gim, Cp tng , thu gim Bt ton iu chnh: N 156, c 421:20tr N 421 : 20tr*25%, c 421, c 3334 : Lp