Professional Documents
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GVHD:Nguyn Hong Hi
NHN XT CA N V THC TP
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TP. HCM, ngy thng nm 2009
CNG TY TNHH THIT B CNG NGHIP VIT
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Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
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Bo co thc tp tt nghip
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Bo co thc tp tt nghip
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MC LC
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GVHD:Nguyn Hong Hi
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Bo co thc tp tt nghip
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Bo co thc tp tt nghip
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Vn iu l
Tr s chnh
: 47-47A,ng D5, Phng 25, Qun Bnh
Thnh, TPHCM.
in thoi
Fax
Website
: www.videco.com
: info@videcovn.com
Giy CNKKD
: 4102037691 do Phng KKD, S K hoch v u t
TPHCM cp cho ng k ln u ngy 17/03/2006, ng k thay i ln th 2 ngy
19/04/2007.
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Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
Kinh doanh, xut nhp khu st thp, hng kim kh, vt liu xy dng, hng
trang tr ni tht, thit b xy lp, thit b c kh, khung kho nh xng bng
cu kin nhm, thp, inox.
Xy dng, lp t cng trnh xy dng dn dng, cng nghip, giao thng, thy
li; sa cha nh , trang tr ni ngoi tht.
Lp d n u t xy dng.
Qun l d n
S c cu b my qun l
Cng ty TNHH Thit B Cng Nghip Vit
TNG GIM
C
GIM C IU HNH
PHNG KD
TNG HP
PHNG KD
CNG
TRNH
PHNG D
N TH
TRNG
PHNG GIAO
NHN KHO
VN
PHNG K
TAN
PHNG U
T
PHNG HNH
CHNH NHN
S
Ban Gim c:
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Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
Gim c iu hnh : l ngi gip vic cho Tng Gim c v chu trch
nhim trc Tng Gim c v phn vic c phn cng, ch ng gii quyt
nhng cng vic c Tng Gim c y quyn v phn cng theo ng
ch chnh sch ca Nh nc v iu l ca Cng ty.
Cc phng ban nghip v:
Phng Kinh doanh - Tng hp: iu hnh cc hot ng kinh doanh, thng
xuyn bm st, theo di hp ng, thc hin ng cam kt v theo di thu hi
cng n.
Phng Kinh doanh - Cng trnh: iu hnh cc hot ng kinh doanh, tip th,
pht trin, m rng i tc l cc nh u t, cc ch d n, cc n v thi cng
xy dng c ngun ti chnh trong nc; theo di hp ng thc hin ng
cam kt v theo di thu hi cng n.
Phng K ton: t chc hch ton kinh t v hot ng kinh doanh ca Cng ty
; tng hp kt qu kinh doanh, lp bo co k ton thng k, phn tch hot
ng SXKD phc v cho vic kim tra thc hin k hoch ca Cng ty; Ghi
chp, phn nh chnh xc, kp thi v c h thng s din bin cc ngun vn
phc v cho vic huy ng ngun lc hng ha trong sn xut - kinh doanh ca
Cng ty; theo di i chiu s liu cng n ca Cng ty, phn nh v xut
k hoch thu, chi tin mt v cc hnh thc thanh ton khc.
Phng Hnh chnh Nhn s: qun l cng vn, giy t, s sch hnh chnh
v con du. Thc hin cng tc lu tr h s, ti liu; xy dng lch cng tc;
b tr nhn s cho ph hp vi nhu cu pht trin ca Cng ty; qun l lao
ng, tin lng cn b CNV .
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Phng Giao nhn Kho vn: chu trch nhim trong vic iu hnh thc hin
cc hot ng v giao nhn, t chc vn chuyn hng ha cng ty; kt hp vi
phng kinh doanh tng hp nhn lnh giao hng, hp ng phng tin vn
chuyn, t chc giao nhn hng ha cho ng tin , ng quy cch, cht
lng, s lng, chng loi hng ha.
S t chc b my k ton
K TON TRNG
KT TNG HP
KT THANH
TON
KT CNG N
KT KHO
KT MUA BN
HNG
KT NGN
HNG
TH QU
Ghi ch :
: Quan h ch o
------------: Quan h h tr
4.2. Chc nng nhim v ca tng k ton
K ton trng: ph trch qun l, t chc, kim tra thc hin cng tc k
ton v b my k ton ti cng ty. Kim tra tnh hnh ti chnh, cc hp ng kinh t
v dch v, gi c hng ha v a ra cc quyt nh thch hp.
K ton tng hp: thc hin cng tc k ton tng hp, kim tra cc chng t
kinh doanh v phng giao nhn kho vn, i chiu hng ha vi nh cung cp v nh
phn phi, ra ha n bn hng, theo di tnh hnh mua hng
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K ton kho: theo di tnh hnh nhp xut hng ha cn i tn kho hng ha,
thanh ton cho nh cung cp, bo co tnh hnh cng n cho cp trn v cc b phn
phng ban khi cn thit, i chiu cng n, theo di cc iu kin thanh ton ca cc
hp ng tnh li thanh ton v chit khu cho khch hng v nh cung cp.
K ton thanh ton: kim tra cc chng t pht sinh lp phiu thu v
ngn hng
Th qu: ph trch cc cng vic lin quan n vic thu chi tin, bo qun,
ct gi tin v cc loi ti sn c xem nh tin ti cng ty. Chu trch nhim trc
K ton trng v Ban Gim c.
4.3. Hnh thc hch ton v cc chnh sch k ton p dng
Do c im phn xng, h thng kho hng ca cng ty nn cng ty t chc
thit k ring cho cng ty phc v cho cng tc k ton c d dng v nhanh
chng.
Sinh vin: Phm Trn Phc Hng
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thm hnh thc k ton Nht k chung tin li cho vic ghi chp v theo di cc
nghip v kinh t pht sinh.
Trnh t hch ton v nhp liu cc chng t k ton vo chng trnh
phn mm k ton :
Hng ngy, cn c vo cc chng t gc kim tra c dng lm cn c
hch ton vo phn mm k ton, c th nh sau:
Chng t gc
Nhp liu vo
phn mm
Cp nht
vo cc tp
tin lin
quan
Chng t
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Bc 6: kha s
Bc 7: thot khi chng trnh phn mm (kt thc).
II. C S L LUN V K TON DOANH THU V XC NH
KT QU HOT NG KINH DOANH
1. K ton doanh thu bn hng v cung cp dch v
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Bo co thc tp tt nghip
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a)
Chit khu thng mi l khon tin m doanh nghip gim tr hoc thanh
ton cho ngi mua hng do vic ngi mua hng mua hng (sn phm, hng ha),
dch v vi khi lng ln v theo tha thun bn bn s dnh cho bn mua mt khon
chit khu thng mi ghi trn hp ng kinh t mua bn hoc cc cam kt mua,
bn hng.
Nguyn tc hch ton
b)
Ch phn nh khon chit khu thng mi ngi mua c hng thc hin
trong k theo ng chnh sch chit khu thng mi ca doanh nghip quy nh.
Chng t s dng
c)
Ha n GTGT
ha n bn hng.
S chi tit
d)
e)
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2.2. Hng bn tr li
Khi nim
a)
b)
c)
Ha n gtgt
Phiu thu
Giy bo c
Bin bn tr li hng
S chi tit
d)
e)
511 Doanh thu bn hng v cung cp dch v, hoc Ti khon 512 Doanh thu bn
hng ni b xc nh doanh thu thun trong k bo co.
Ti khon 531 khng c s d cui k.
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a)
Gim gi hng bn l khon gim tr c doanh nghip (bn bn) chp thun
mt cch c bit trn gi tha thun trong ha n, v l do hng bn b km phm
cht, khng ng quy cch hoc khng ng thi hn ghi trong hp ng kinh t.
Nguyn tc hch ton
b)
c)
Ha n GTGT
Ha n bn hng
S chi tit
d)
e)
Bin bn gim gi
hng bn km, mt phm cht hoc sai quy cch theo quy nh trong hp ng kinh t.
Bn C : Kt chuyn ton b s tin gim gi hng bn sang Ti khon 511
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Tr gi hng
tn u k
Tr gi hng
nhp trong k
Tr gi hng
xut trong k
Trng hp hch ton hng tn kho theo phng php kim k nh k: cui
thng tnh tr gi vn hng xut bn trong k tnh theo cng thc sau:
Tr gi hng
xut trong k
Tr gi hng
tn u k
Tr gi hng
nhp trong k
Tr gi hng
tn cui k
Bng phn b gi vn
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Bo co thc tp tt nghip
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Cc ha n mua dch v
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Bo co thc tp tt nghip
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Chi ph dch v mua ngoi phc v cho b phn bn hng nh chi ph in,
nc mua ngoi, cc ph in thoi, fax, chi ph bo dng TSC thu ngoi, hoa
hng tr i l, k ton ghi:
N TK 641 (6417) Chi ph dch v mua ngoi
N TK 133 Thu GTGT u vo c khu tr (nu c)
C cc TK 111, 112, 141, 331
Khon hoa hng bn hng bn giao i l phi tr cho bn nhn i l c
hch ton:
N TK 641 (6418) Chi ph khc bng tin
N TK 133 Thu GTGT c khu tr
C cc TK 111, 112, 131.
Khi pht sinh cc khon gim chi ph bn hng, k ton ghi:
N cc TK 111, 112,
C TK 641 Chi ph bn hng.
Cui k k ton, kt chuyn chi ph bn hng pht sinh trong k vo Ti khon
911 Xc nh kt qu kinh doanh, k ton ghi:
N TK 911 Xc nh kt qu kinh doanh
C TK 641 Chi ph bn hng.
5. K ton chi ph qun l doanh nghip
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Cc ha n mua dch v
GVHD:Nguyn Hong Hi
K ton m s chi tit ti khon 642 theo di chi chi ph qun l doanh
nghip
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Phiu tnh li
Ha n GTGT, ha n bn hng
K ton m s chi tit ti khon 515 theo di doanh thu hot ng ti chnh
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Cui k, kt chuyn doanh thu hot ng ti chnh thun pht sinh trong k
vo Ti khon 911 Xc nh kt qu kinh doanh, k ton ghi:
N TK 515 Doanh thu hot ng ti chnh
C TK 911 Xc nh kt qu kinh doanh.
7. K ton chi ph hot ng ti chnh
Phiu tnh li
Ha n GTGT, ha n bn hng
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Bo co thc tp tt nghip
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Ha n GTGT, ha n bn hng.
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Bn N :
S thu GTGT phi np (nu c) tnh theo phng php trc tip i vi
cc khon thu nhp khc.
Cui k k ton, kt chuyn cc khon thu nhp khc pht sinh trong k
sang Ti khon 911 Xc nh kt qu kinh doanh.
Bn C :
Thu nhp t nhng bn, thanh l TSC.
Chnh lch do nh gi li vt t, ti sn khi em gp vn lin doanh, u
t di hn khc.
Thu tin pht do khch hng vi phm hp ng.
Thu cc khon n kh i xy ra
Cc khon thu c ngn sch nh nc hon li
Thu cc khon n phi tr khng xc nh c.
Thu nhp t qu biu tng.
Cc khon thu nhp khc.
Ti khon 711 Thu nhp khc khng c s d cui k.
8.4. Phng php hch ton mt s nghip v kinh t pht sinh
Khi c khon thu nhp v nhng bn, thanh l ti sn c nh, k ton ghi:
N cc TK 111, 112, 131 (Tng gi thanh ton)
C TK 711 Thu nhp khc
C TK 3331 Thu GTGT phi np (Nu c).
S thu GTGT phi np tnh theo phng php trc tip c hch ton:
N TK 711 Thu nhp khc
C TK 3331 Thu GTGT phi np.
Khi thu tin pht khch hng do vi phm hp ng kinh t hoc thu tin bo
him c cc t chc bo him bi thng, k ton hch ton:
N cc TK 111, 112,
C TK 711 Thu nhp khc.
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bit(nu c):
N cc TK 111, 112, 3332, 3333
C TK 711 Thu nhp khc.
Trng hp doanh nghip c ti tr, biu, tng vt t, hng ha, TSC, ,
k ton hch ton:
N cc TK 152, 156, 211,
C TK 711 Thu nhp khc.
Cc khon thu nhp kinh doanh ca nhng nm trc b b st hay qun ghi
s k ton, nm nay mi pht hin ra, ghi:
N cc TK 111, 131,
C TK 711 Thu nhp khc.
Cui k k ton, kt chuyn cc khon thu nhp khc pht sinh trong k vo
Ti khon 911 Xc nh kt qu kinh doanh, k ton hch ton:
N TK 711 Thu nhp khc
C TK 911 Xc nh kt qu kinh doanh.
9. K ton cc khon chi ph khc
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Ha n GTGT, ha n bn hng.
Bn N :
Chi ph thanh l, nhng bn TSC v gi tr cn li ca TSC (nu c).
Chnh lch l do nh gi li vt t khi em i gp vn lin doanh, u t di
hn khc
Tin pht do vi phm hp ng kinh t
B pht thu, truy np thu
Cc khon chi ph khc
Bn C :
Cui k k ton, kt chuyn ton b cc khon chi ph khc pht sinh trong k
vo Ti khon 911 Xc nh kt qu kinh doanh.
Ti khon 811 khng c s d cui k.
9.5. Phng php hch ton mt s nghip v kinh t pht sinh
Khi cc khon chi ph khc pht sinh nh chi khc phc tn tht do gp ri ro
trong hot ng kinh doanh (bo lt, ha hon, chy n,), k ton hch ton:
N TK 811 Chi ph khc
C cc TK 111, 112, 141,
Phn nh phn gi tr cn li ca TSC v ghi gim TSC nhng bn,
thanh l dng vo sn xut kinh doanh, k ton ghi nhn:
N TK 214 Hao mn TSC (Phn gi tr khu hao)
N TK 811 Chi ph khc (Phn gi tr cn li)
C TK 211 TSC hu hnh (Nguyn gi)
C TK 213 TSC v hnh (Nguyn gi).
Phn nh cc chi ph pht sinh cho hot ng nhng bn, thanh l TSC:
N TK 811 Chi ph khc
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Doanh thu
thun v bn
hng v cung
cp dch v
Kt qu hot
ng ti chnh
Kt qu hot
ng khc
Gi vn
hng bn
Thu nhp
khc
Chi ph
khc
Chi ph
bn hng
Chi ph
qun l
doanh
nghip
Chi ph hot
ng ti chnh
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GVHD:Nguyn Hong Hi
tiu th trong k.
Doanh thu hot ng ti chnh, cc khon thu nhp khc v khon ghi gim
chi ph thu thu nhp doanh nghip.
Kt chuyn l.
Ti khon 911 khng c s d cui k.
2.10.1 Phng php hch ton mt s nghip v kinh t pht sinh
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Bo co thc tp tt nghip
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Chng t s dng
Hp ng kinh t
Bin bn giao nhn hng
Phiu cn
Phiu xut kho, phiu thu.
Ho n bn hng
b)
S chi tit
K ton m s chi tit 511 theo di doanh thu bn hng
c)
Qu trnh bn hng
Khi khch hng c nhu cu giao dch mua bn vi cng ty th s lin h vi
phng kinh doanh t hng nhm tha thun n gi v s lng hng mua, nhn
vin kinh doanh s tin hnh lp n t hng, trng phng kinh doanh s tin hnh
xt duyt n t hng ca khch nu thy kh nng cung ng s tin hnh k kt
hp ng mua bn. Hp ng mua bn c lp thnh bn bn: hai bn giao cho
khch hng, mt bn lu li ti phng kinh doanh, mt bn chuyn cho phng k ton
Khi hp ng mua bn c k kt, cng ty s tin hnh giao hng cho khch
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n nhp liu vo phn mm k ton ng thi lp phiu xut kho gm 3 lin: 1lin
giao cho th kho, lin th 2 lu li, lin th 3 chuyn cho k ton mua bn hng
Th kho nhn c phiu xut kho c y thng tin tin hnh giao hng
liu vo phn mm v lp phiu thu gm 3 lin sau chuyn sang cho th qu.
Th qu s tin hnh thu tin khch hng v ng du thu tin ln phiu thu
sau giao cho khch hng mt lin, chuyn sang cho k ton cng n tin hnh
iu chnh cng n cho khch hng khi i chiu vi h s khch hng c k ton
mua bn hng chuyn sang, sau k ton cng n s chuyn phiu thu ny sang cho
k ton thanh ton lu li, lin cn li th qu s lu li.
Thu bng tin gi ngn hng
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Khi khch hng thanh ton qua ngn hng th ngn hng s tin hnh gi giy
bo c cho cng ty. Cng vi h s khch hng c cp nht vo phn mm k
ton cng n s i chiu vi giy bo c s tin hnh nhp liu v iu chnh cng n
cho khch hng. Sau giy bo c s c chuyn sang cho k ton ngn hng nhp
liu vo phn mm v lu li.
Lu lun chuyn chng t
Phng KD
K ton Trng
KH
KT
H
Hng
Hng
Phiu
Phiu
ngh
ngh
bn
bn hng
hng
KH
Phiu
NBH
KT
KD
KT
h.ho
a
Spec
2.1
Khai bo KH mi
KT
kho
Phiu
NBH
Hng
Xt duyt H,
lp Hng bn
hng v Phiu
ngh bn hng
KD
KT
HSKH
KD
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GVHD:Nguyn Hong Hi
K ton kho
Kho
Lu
quy
Thu
toa
kho
ns
KT
kho
Phieu
XK
Phiu
NBH
Nhp liu v in
phiu Xut Kho
Phiu
NBH
Spec
2.1
Phieu
XK
Thu
kho
Lu
KT
BH
KH
Lp
bin bn
giao
nhn
hng
Bin
bn
giao
nhn
hng
KT
BH
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GVHD:Nguyn Hong Hi
Bo co thc tp tt nghip
Phie
u
XK
Thu
kho
KT
kho
HSKH
K ton cng n
Phieu
XK
HSKH
BBGN
Hng
HGTGT
i chiu
chng t
i chiu
chng t
Lp ha n GTGT v
ghi nhn doanh thu
BBGN
Hng
HSKH
PXK
Spec
2.1
Lp ha n GTGT v
ghi nhn doanh thu
HSKH
HGTGT
H GTGT
KH
KT
KT
KT
BH
KT
BH
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Spec
2.1
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
Th qu
KH
Tin
Phiu thu
Nhp liu v in
phiu thu
Spec
2.1
Tin
Phiu thu
S
qu
Xc nhn thu
tin
Phiu thu
KT Cng
n
KH
Th Qu
KT
TT
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Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
K ton cng n
HSKH
PThu
i chiu, kim
tra chng t
Nhp liu v iu
chnh cng n
HSKH
PThu
Spec 2.1
Thu
quy
KTTT
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GVHD:Nguyn Hong Hi
HSKH
K ton cng n
GBC
HSKH
i chiu v
kim trachng
t
i chiu
chng t
Spec
2.1
Nhp liu
HSKH
GBC
GBC
KT Cng
N
Spec
2.1
Nhp liu v iu
chnh cng n
HSKH
GBC
KT
NH
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Bo co thc tp tt nghip
d)
GVHD:Nguyn Hong Hi
Ti khon s dng
Thin mt l hng gm Thp V + Thp ng. Tng tin thanh ton l 99,854,100 ng,
thu GTGT 5%. Gi tr xut kho l 90,050,120 ng. Khch hng chp nhn thanh
ton bng tin gi Ngn Hng. Cn c vo ha n GTGT s 007189, k ton hch
ton
N TK 632:
90,050,120
C TK 1561:
90,050,120
N TK 131:
C TK 5111:
C TK 33311:
99,854,100
95,099,143
4,754,957
cho cng ty TNHH XD&TM Khng Anh mt l hng Thp ng vi s lng: 3,218
kg; n gi xut kho: 8,444.24 ng/kg; n gi bn: 8,880 ng/kg. Tng tin thanh
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ton l 30,004,632 ng, thu GTGT 5%. Khch hng thanh ton bng tin mt. Cn
c vo ha n GTGT s 007557, k ton hch ton
N TK 632:
27,173,564
C TK 1561:
27,173,564
N TK 131:
30,004,632
C TK 5111:
28,575,840
C TK 3331:
1,428,792
Da vo phiu thu s 0136T thu tin hng theo ha n s 007189 ca cng ty
TNHH TM&XD Khng Anh Hng Thnh trn, k ton hch ton:
N TK 1111:
30,004,632
C TK 131:
30,004,632
Ngy 15/01/2007, cng ty xut bn l hng Thp ng + Thp V cho Cng ty
TNHH C Phn Nhun Thi, cn c theo phiu xut kho X0115-03. Gi tr l hng l
66,015,000, gi bn theo ha n GTGT s 007565 l 70,209,000 ng, thu GTGT
5%. Khch hng thanh ton trc bng chuyn khon qua Ngn hng NN & PTNT
Chi nhnh 11 s tin 50,000,000 ng. Cn c theo phiu thu chuyn khon s 006TK
v ha n 007565, k ton hch ton
N TK 632:
66,015,000
C TK 1561:
66,015,000
N TK 1121NHNN:
N TK 131:
C TK 5111:
C TK 33311:
50,000,000
23,719,450
70,209,000
3,510,450
ca cng ty, tin hnh kt chuyn sang Ti khon 911 xc nh kt qu kinh doanh,
k ton hch ton
N TK 5111:
193,883,983
C TK 911:
193,883,983
Trang: 46
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
N TK 911:
183,238,684
C TK 632:
183,238,684
a)
b)
c)
Ha n gtgt
Phiu thu
Giy bo c
d)
Bin bn tr li hng
S chi tit
S ci ti khon 531
e)
Ti khon s dng
511 Doanh thu bn hng v cung cp dch v, hoc Ti khon 512 Doanh thu bn
hng ni b xc nh doanh thu thun trong k bo co.
Sinh vin: Phm Trn Phc Hng
Trang: 47
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
5,755,667
287,783
6,043,450
5,150,000
5,150,000
Chng t s dng
Phiu xut kho, phiu nhp kho.
Ha n hng ha dch v u vo v u ra
Bng tnh hnh nhp xut tn kho.
b)
S chi tit
S ci ti khon 632
S chi tit hng ha
c)
Do cng ty hch ton hng tn kho theo phng php k khai thng xuyn:
Trang: 48
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
Tr gi hng tn
=
cui k
Tr gi hng
tn u k
Tr gi hng
nhp trong k
Tr gi hng
xut trong k
n gi hng
ha xut kho
S lng hng
ha xut kho
Tr gi thc t hng
tn kho u k
n gi hng
ha xut kho
Tr gi thc t hng
nhp kho trong k
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
S lng hng tn
kho u k
Ti khon s dng
d)
e)
301,639,464
287,275,680
14,363,784
Trang: 49
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
HYOSUNG Vit Nam theo phiu xut kho s X0122-08 vi s lng: 56,216 kg; n
gi xut kho: 12,870 ng/kg; n gi bn: 13,610 ng/kg; thu GTGT 5%. Khch
hng thanh ton bng chuyn khon. Cn c vo ha n GTGT s 008294, k ton
hch ton
Phn nh gi vn:
N TK 632:
56,216 x 12,870 = 723,499,920
C TK 1561:
723,499,920
Phn nh doanh thu:
N TK 1121:
803,354,748
C TK 5111:
56,216 x 13,610 = 765,099,760
C TK 3331:
5% x 765,099,760 = 38,254,988
Cui thng 01/2007, kt chuyn ton b chi ph gi vn hng bn, doanh thu
pht sinh trong thng vo Ti khon 911 xc nh kt qu kinh doanh, k ton hch
ton:
N TK 911:
982,600,320
C TK 632:
982,600,320
N TK 511:
C TK 911:
1,052,375,440
1,052,375,440
. Chng t s dng :
S ph ngn hng.
Giy bo c ca ngn hng
Phiu xut kho.
Trang: 50
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
S sch s dng
S ci ti khon 515
S ci ti khon 711
c)
Ti khon s dng :
Ti khon 515 Doanh thu hot ng ti chnh.
Ti khon 711 Thu nhp khc.
Ti khon lin quan: 1111, 1121, 3331, 911.
d)
124,509
693,130
693,130
Cui thng 01/2007, kt chuyn ton b doanh thu hot ng ti chnh v thu
nhp khc pht sinh trong thng vo Ti khon 911 xc nh kt qu kinh doanh, k
ton hch ton:
N TK 515:
417,046
N TK 711:
693,130
C TK 911:
1,110,176
Sinh vin: Phm Trn Phc Hng
Trang: 51
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
Chng t s dng :
S sch s dng
S ci ti khon 641.
c)
Ti khon s dng :
Ti khon 641 Chi ph bn hng.
Ti cng ty s dng Ti khon 641 vi 5 ti khon cp 2:
Trang: 52
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
Tng s tin thanh ton l: 180,000 ng, thu GTGT 5% thanh ton bng tin mt.
K ton hch ton:
N TK 6413:
180,000
N TK 1331:
9,000
C TK 1111:
189,000
Ngy 31/01/2007, cn c theo bng lng ca nhn vin bn hng thng
01/2007, chi tin tr lng thng 01/2007 cho nhn vin, tng tin lng phi tr l:
25,800,000 ng. K ton hch ton:
N TK 6411:
25,800,000
C TK 334:
25,800,000
Ngy 30/01/2007, cn c theo bng khu hao TSC, k ton tin hnh trch
khu hao TSC thng 01/2007, tng chi ph khu hao TSC l: 5,200,000 ng. K
ton hch ton:
N TK 6414:
5,200,000
C TK 214
5,200,000
Cui thng (30/01/2007), kt chuyn tng chi ph bn hng pht sinh trong
31,330,000
31,330,000
Chng t s dng :
S sch s dng
S ci ti khon 642.
Trang: 53
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
Ti khon s dng :
c)
d)
Ngy 30/01/2007, cn c trn bng tnh lng nhn vin qun l thng
01/2007, chi tin tr lng thng 01/2007 cho cc nhn vin qun l, tng tin lng
phi tr l: 26,100,000 ng. K ton hch ton
N TK 6421:
26,100,000
C TK 334:
26,100,000
ton trch khu hao TSC cho thng 01/2007, s tin khu hao l: 6,331,617 ng. K
ton hch ton
N TK 6424:
6,331,617
C TK 2141:
6,331,617
Ngy 30/01/2007, cn c phiu chi s 0133C chi tr tin cc dch v bu
Trang: 54
Bo co thc tp tt nghip
C TK 1111:
GVHD:Nguyn Hong Hi
1,118,106
Cui thng (30/01/2007), kt chuyn tng chi ph qun l doanh nghip pht
Chng t s dng :
Ha n GTGT.
S ph ngn hng.
Hp ng tn dng vay Ngn Hng
b)
S sch s dng
S ci ti khon 635
S ci ti khon 811
c)
Ti khon s dng :
Ti khon 811 Chi ph khc.
Ti khon 635 chi ph hat ng ti chnh
Ti khon lin quan: 131, 1111, 1121, 911.
d)
chuyn tr tin thanh ton bng chuyn khon chnh lch thiu so vi s tin phi
thanh ton. Chnh lch ny a vo Ti khon Chi ph khc. Trong thng 01/2007 ch
pht sinh mt nghip v:
N TK 811:
994
C TK 131:
994
Cn c phiu chi s PC0006 ngy 30/01/2007 v cc chng t ngn hng c
lin quan, chi thanh ton li vay ti SGDII NH Cng Thng s tin: 5,356,000 ng.
K ton hch ton
N TK 635:
5,356,000
C TK 1111:
5,356,000
Trang: 55
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
a)
b)
S ci ti khon 911
Ti khon s dng :
c)
d)
Li nhun
thun t
hot ng
kinh doanh
Doanh thu
Gi
Doanh
thun v bn
vn
thu hot
=
+
hng v
hng
ng ti
cung cp DV
bn
chnh
Chi ph
hot
ng ti
chnh
Chi
Chi
ph
ph
bn
qun
hng
l DN
Li nhun
khc
Trang: 56
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
Cui thng 01/2007, kt chuyn tng doanh thu v bn hng v cung cp dch
v pht sinh trong thng sang Ti khon 911 xc nh kt qu kinh doanh, vi tng
s tin K ton hch ton
N TK 5111:
35,045,890,950
C TK 911:
35,045,890,950
Cui thng 01/2007, kt chuyn cc khan gim tr doanh thu pht sinh trong
thng sang Ti khon 911 xc nh kt qu kinh doanh. K ton hch ton
N TK 911:
5,755,667
C TK 531:
5,755,667
Cui thng 01/2007, kt chuyn tng doanh thu hot ng ti chnh v thu
nhp khc pht sinh trong thng sang Ti khon 911 xc nh kt qu kinh doanh.
K ton hch ton
N TK 515:
14,212,179
N TK 711:
43,901,865
C TK 911:
58,114,044
Cui thng 01/2007, kt chuyn tng gi vn hng bn pht sinh trong thng
khc pht sinh trong thng sang Ti khon 911 xc nh kt qu kinh doanh. K
ton hch ton
N TK 911:
913,342,435
C TK 635:
913,341,441
C TK 811:
994
Cui thng 01/2007, kt chuyn tng chi ph bn hng pht sinh trong thng
trong thng sang Ti khon 911 xc nh kt qu kinh doanh, . K ton hch ton
Trang: 57
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
N TK 911:
C TK 642:
292,338,778
292,338,778
Li nhun thun
356,951,475 + 43,900,871=
400,852,346
S CH T
632
32,998,652,320
911
511
32,998,652,320
35,045,890,950
35,045,890,950
635
913,341,441
913,341,441
641
493,063,448
515
493,063,448
14,212,179
14,212,179
642
292,338,778
292,338,778
711
43,901,865
43,901,865
531
5,755,667
5,755,667
811
994
994
Trang: 58
Bo co thc tp tt nghip
IV.
GVHD:Nguyn Hong Hi
Mi nhn vin k ton u c mt quy trnh k ton ph hp. Trong tng quy
trnh s quy nh r cng vic thc hin, trch nhim, quyn hn v mi lin h vi
nhng b phn c lin quan. Cch t chc nh vy s gip K ton trng d r sot
cng vic, kim tra trong vic ph bnh v khen thng, c bit l h thng kim ton
ni b ngy cng cht ch hn.
Mi k ton vin m nhim mt phn hnh k ton ring bit, iu m
bo cho vic hch ton mt cch khch quan, nht qun v ng b. Tuy nhin, n vn
lun tn ti mt nhc im c hu l cc k ton vin d lm vic theo qun tnh.
H thng k ton s sch v vic ghi chp r rng, d hiu, d kim tra, d i
chiu. Mi hot ng kinh t pht sinh ca cng ty u c lp chng t. Cc s sch
k ton chi tit, tng hp c m v ghi chp y , vic lp chng t lun m bo
tnh trung thc, hp php, hp l, nhanh chng, kp thi v y , ng thi phn nh
ng ni dung kinh t, ti chnh pht sinh ti cng ty v theo ng biu mu quy nh
ca B Ti chnh ban hnh.
i vi tng phn hnh k ton, cng ty m s ci chi tit, s chi tit cho
tng ti khon nn rt thun tin cho vic theo di, ghi chp nghip v pht sinh mt
cch chnh xc.
Cc chng t s dng trong cng ty bo qun v lu tr rt cn thn, ngn np
theo th t nin k ton, rt tin li cho vic kim tra, i chiu khi cn thit. Quan
im lm vic lun gn vi trch nhim ca c nhn, ch nhng chng t khi c y
ch k ca nhng ngi c lin quan mi c lu tr
K ton trng s chu trch nhim chung, xem xt v kim tra bo co ti
chnh vo cui nin k ton.
Nhn vin trong phng k ton lun gip cho cc b phn khc hon thnh
tt cng vic.
Trang: 59
Bo co thc tp tt nghip
GVHD:Nguyn Hong Hi
Trang: 60