Cc ph n hnh k ton ch y u.

1. K ton ti n m t 2. K ton ti n g i 3. K ton hng t n kho 4. K ton ti s n c 5. K ton ti n lng 6. K ton thu 7. K ton mua hng 8. K ton bn hng 9. K ton gi thnh nh

Tm t t cng vi c k ton: 1. Thi t l p thng tin v doanh nghi p v chnh sch k ton doanh nghi p p d ng. 2. Xy d ng danh m c: H th ng ti kho n, Khch hng, nh cung c p, hng ha, v t t, TSC 3. C p nh t s d u k c a cc ti kho n. 4. C p nh t nghi p v kinh t pht sinh. 5. Lm cc bt ton cu i k, kha s k ton.

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CHNG I: THI T L P THNG TIN DOANH NGHI P V S D U K CC TI KHO N

U V XY D NG H TH NG DANH M C.

I. THI T L P THNG TIN BAN Tn doanh nghi p (ten): a ch (dc): M s thu (mst): Tc d ng c a vi c chng ta s

1. Thi t l p thng tin doanh nghi p.

t tn cho cc thng tin trn: khi chuy n sang cc sheet s khc nhau chng ta ph i gi m thi u th i gian, cng s c vi t l i cc thng tin , t tn cho thng tin chng ta

c p nh t t nh t cc thng tin c b n trn, vi t t t, khi ta c thng tin y

t tn cho t ng thng tin v khi chuy n sang sheet s khc chng ta ch c n nh: = tn v i th i gian nhanh nh t. Cch

s tm hi u trong ph n t o l p danh m c.

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Chnh sch k ton p d ng: + Ch + k ton p dung: (Q 48) ng ti n s d ng:

+ Hnh th c k ton: (trong ph m vi sch chng ta dng hnh th c k ton nh t k chung) + Phng php k ton hng t n kho: Nguyn t c ghi nh n hng t n kho: Gi g c. Phng php tnh gi hng t n kho: (bnh qun gia quy n). Phng php h ch ton hng t n kho: (k khai th ng xuyn).

+ Phng php tnh kh u hao: ( ng th ng). + Nguyn t c ghi nh n chnh l ch t gi: (theo t gi th c t t i th i i m pht sinh giao d ch). + ..........

2. XY D NG DANH M C
- H th ng ti kho n k ton s d ng:

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Khi xy d ng danh m c ti kho n ta c n m cc ti u kho n hng, khch hng, nh cung c p, ....

qu n l chi ti t, v d nh ti n g i ngn

Vi c m bao nhiu ti u kho n khng quan tr ng, tuy nhin n c n ph i p ng c 2 yu c u sau: Tr c tin l ph i tun theo ti kho n m thu c h th ng ti kho n m ch ti p theo l ph c v c yu c u qu n l c a t ng n v . k ton ban hnh v i u

- Xy d ng danh m c nh cung c p Danh m c m c NCC g m c cc ch tiu sau: + S th t , m NCC, tn nh cung c p, m s thu v tiu no m chng ta mu n hay a ch , .... chng ta c th thm vo b t c ch

p ng yu c u qu n l c a t ng doanh nghi p.

+ Chng ta

t tn cho m NCC: M_NCC nc t a ch v t dng u tin c a danh

Tr c tin chng ta bi en vng t c t m nh cung c p m c n hng cu i cng c a danh m c.

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Sau ta c cc cch

t tn cho vng danh m c nh cung c p nh sau:

Nh n t h p phm: Ctrl + F3 Ch n menu sau: Insert./ Name/ Define V i c 2 cch trn chng u hi n ra c a s con/ h p tho i Define name nh hnh sau: v ta nh tn cho vng m nh cung c p l: M_NCC

Trung tm tin h c vn phng k ton Office Skills (5)

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Ho c nh tn vng vo

Name box

Trung tm tin h c vn phng k ton Office Skills (6)

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t tn cho danh m c NCC: DM_NCC

nc t a ch , t hng u

Tr c tin ta bi en vng danh m c nh cung c p t c t m nh cung c p tin n hng cu i cng c a danh m c.

v chng ta cng

t tn cho vng b ng ba cch trn:

Nh n t h p phm: Ctrl + F3 Menu: Insert/ name/ Define: xu t hi n h p tho i v nh tn vo nh tn tr c ti p vo Name box.

- Xy d ng danh m c khch hng.

Ta lm tng t nh v i danh m c nh cung c p + Danh m c cng g m cc ch tiu: STT, M khch hng, Tn khch hng, M s thu v v cc ch tiu khc theo yu c u qu n l c a doanh nghi p. + t tn cho m khch hng: M_KH, danh m c khch hng: DM_KH theo ba cch. a ch , ...

- Xy d ng danh m c v t t hng ha
Danh m c hng ha g m cc ch tiu: STT, M hng, Tn hng, n v tnh, Ti kho n v cc ch tiu khc theo yu c u qu n l. Trung tm tin h c vn phng k ton Office Skills (7) LH: 0974.214.650

+ Ta t tn cho vng m hng ha: M_HH. + t tn cho vng danh m c hng ha t c t m hng cho t i c t ti kho n: DM_HH t tn theo ba cch nh bnh th ng

Danh m c v t t g m cc ch tiu: STT, M v t t, Tn v t t, n v tnh, Kho. + t tn cho vng m v t t: M_VT. + t tn cho vng danh m c v t t: DM_VT. t tn theo ba cch nh bnh th ng

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Ta cng xy d ng m t danh m c g m c hng ha, v t t v t t. Ta s

l c s li u cho b ng k nh p hng ha

t tn cho vng: A4:Dn (n s th t dng cu i cng c a danh m c)

Tn vng: DM_HH_VT

- Xy d ng danh m c ti s n c
Ta xy d ng danh m c ti s n c - Danh m c phng ban

nh

nh theo cc ch tiu: STT, M TSC , Tn TSC ,

Danh m c phng ban g m c cc ch tiu: STT, M phng ban, Tn phng ban. Ta t tn cho danh m c phng ban: M_PB, vng ch c c t tn phng ban.

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t tn theo 3 cch

cc danh m c tr c.

- Danh m c nhn vin Danh m c nhn vin g m cc ch tiu: STT, M nhn vin, Tn nhn vin, Ch c v , Phng ban, S ti kho n ngn hng, M s thu c nhn, M c lng c b n, Gi m tr gia c nh.

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Sau ta ch n vng E8:E23 nh hnh v sau ch n Data/ Validation. Hi n ra c a s :

Ta ch n List s hi n ra c a s : Ta nh : =M_PB vo Source nh hnh v v nh n OK Mn hnh sau khi nh n nh sau:

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By gi ta s nh m nhn vin, tn nhn vin, ch c v , lng c b n, gi m tr gia c nh, m s thu , ti kho n ngn hng c a t ng nhn vin. Ring i v i Phng ban nhn vin lm vi c ta ch vi c kch chu t vo v ch n phng ban ph h p.

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n b c ny chng ta hi u ph n no c a vi c

t tn cho m t vng d li u cha . Khi

t tn cho

m t vng d li u chng ta c th ti t ki m th i gian cho nh cng th c v chng ta cng c th t o c list cc danh sch, danh m c gip chng ta thao tc nhanh hn, khc nhau v chnh xc hn. i v i danh m c nhn vin ta s t tn cho : ng b hn gi a cc sheets s

+ Vng Danh m c nhn vin : DM_NV

+ Vng M nhn vin : M_NV, vng l c t m nhn vin.

3. H th ng s
H th ng cc s (m i s m t sheet) c b n c n c trong hnh th c k ton nh t k chung. + S nh t k chung. + B ng cn i ti kho n. + S qu ti n m t. + B ng k nh p hng. Trung tm tin h c vn phng k ton Office Skills (13) LH: 0974.214.650

+ B ng k xu t hng. + Bo co nh p - xu t - t n. + S theo di ti s n c + B ng tnh lng. + B ng tnh gi thnh. + S theo di cng n ph i thu, ph i tr . nh.

C th :
- S nh t k chung: S nh t k chung g m cc ch tiu c b n sau: + Tn, + Tn s + Ngy thng b t + n v tnh: + C t ngy thng ghi s + Ch ng t : ngy thng thng t , s ch ng t . + Di n gi i + C t ghi s ci. + Ti kho n h ch ton. + Ti kho n i ng + S pht sinh n , c + S d n , c: lu , nguyn t c chung l cc ti kho n lo i 1 v 2 s c s d bn n v cc ti kho n lo i 3, 4 s c s d bn c, khi ta s d u i c t s d cn l i khi ti n hnh in s k ton. u ghi s v kha s k ton a ch , m s thu cng ty.

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+ Ngoi ra ta s m thm cc ch tiu nh : thng pht sinh ch ng t , v ti kho n V c t m ch ng t ch c p nh t phi u thu, chi, phi u nh p nho, phi u xu t kho.

l c s d

u k.

- B ng cn i ti kho n. B ng cn i ti kho n g m: + Tn cng ty: + a ch : + Tn s : + Nm ti chnh + S hi u ti kho n. + Tn ti kho n k ton. + S d u k: N v C. + S pht sinh: N v C. + S d cu i k: N v C. + Ngoi ra ta cn m thm m t s c t nh m ph c v cho cc cng vi c ti p sau: C t 1, M, C t X. Trung tm tin h c vn phng k ton Office Skills (15) LH: 0974.214.650

V i b ng cn

i ti kho n ta s

t tn cho cc vng sau:

+ C t m: MA + C t s hi u ti kho n: M_TK + S d c + S d n u k bn: SDCDK u k: SDNDK

+ S pht sinh c: SPSC + S pht sinh n : SPSN + S d n cu i k: SDNCK + S d c cu i k: SDCCK + C t 1: M_1 - S qu ti n m t. S qu ti n m t g m: + Tn cng ty: + a ch : + Tn s : Trung tm tin h c vn phng k ton Office Skills (16) LH: 0974.214.650

+ Nm ti chnh + Ngy thng ghi s . + S phi u thu, chi. + Di n gi i. + Ti kho n i ng. + S ti n: Thu, Chi, T n. + Thng bo co, ti kho n bo co, n i thng v ti kho n bo co gip ph c v cho vi c in s .

- B ng k mua hng. + Tn cng ty + a ch + Tn + Nm ti chnh + Ch ng t : ngy thng, v s hi u: 2 ch tiu ny ta s dng cng th c l ng, n v tnh khc nhau,. + Tn v t t, n v tnh: ta dng cng th c tm. LH: 0974.214.650 tm. + S phi u nh p: ta s ph i nh, b i m t phi u nh p ta c th nh p nhi u lo i hng ha khc nhau, s

Trung tm tin h c vn phng k ton Office Skills (17)

+ M hng ha ta s c p nh t d a trn downlist c t o b ng cch: Bi en c t m hng ha v ch n data/validation, xu t hi n h p tho i v thao tc gi ng v i danh m c nhn vin khi tm phng ban. + M v t t hng ha: t nh p

- Nh t k bn hng. + Tn cng ty + a ch : + Tn b ng k + Nm ti chnh + Ch ng t : ngy thng, s ha n GTGT nh p ta dng cng th c + S phi u xu t kho: + Tn hng ha, v t t, n v tnh ta dng cng th c nh p + M v t t, hng ha ta l y t Downlist. + Gi v n: ta dng cng th c tm. + S l ng mnh t nh. + Doanh thu: n gi, thnh ti n t nh p. + M v t t + Li l . Trung tm tin h c vn phng k ton Office Skills (18)

tm.

LH: 0974.214.650

- Bo co nh p - xu t - t n. + Tn, a ch cng ty + Tn bo co + Thng bo co => nh v y trong m t nm ta s c 12 b ng bo co nh p xu t t n hng ha. + STT, M hng l mnh t nh p. + Tn hng, n v - dng cng th c +T n nh p. u k, nh p, xu t v t n kho cu i k v s l ng v thnh ti n.

Trung tm tin h c vn phng k ton Office Skills (19)

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- S theo di ti s n c

nh. nh l phng php

Trong gio trnh ny, ta s s d ng phng php tnh v trch kh u hao ti s n c ng th ng.

V cng tng t nh bo co nh p xu t t n, ta cng c 12 b ng tnh v trch kh u hao tng ng v i 12 thng trong nm.

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+ B ng tnh lng. + B ng tnh gi thnh.

II. C P NH T S

D BAN

U.

1. Khi c p nh t s d - Cng n ph i thu. - Cng n ph i tr . - Ti n g i ngn hng. - Hng t n kho. - Ti s n c nh. - Cc ti kho n khc.

u k ta g m c cc phn h nh sau:

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2. Cc cng vi c ph i lm khi c p nh t s d - C p nh t vo b ng cn

u k. u k.

i ti kho n ph n s d

- C p nh t vo cc s lin quan nh bo co nh p xu t t n hng ha: c p nh t s l ng, n gi,.

3. N i dung:
- C p nh t vo b ng cn Ta ch c p nh t s d i ti kho n u k cc ti kho n: c p b nh t. n ti u kho n c p 3, nh v y ta ch c p nh t cho cc u k c a n s l t ng c a cc ti u k cho cc ti kho n

M t s lu khi c p nh t s d

V d : v i ti kho n ti n g i ngn hng th ta m ti kho n c p ba ny. Cn kho n c p b hn.

i v i cc ti kho n c p cao hn, s d

Ti kho n ti n m t s l t ng c a cc ti u kho n, ta dng cng th c: =sum(E137:E139) tnh ra s d u k c a ti kho n ti n m t. Cn i v i cc ti u kho n ta s nh p tay.

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- C p nh t vo cc s thng tin

c bi t. u k vo b ng cn i s pht sinh ta cn ph i c p nh t nh ng

ng th i v i vi c c p nh t s d

u k khc vo cc ti kho n quan tr ng trong k.

+ C p nh t vo bo co nh p xu t t n hng ha, v t t.

u tin ta s khai bo nh ng hng ha, v t t no c s t n C p nh t m hng ha -

u k.

ti t ki m th i gian nh m hng ha v trnh tr ng h p gy kh khn cho vi c nh m hng c p nh t m hng ha.

th ta dung downlist

- Bi en c t m hng ha, v ch n: Data/ validation - Xu t hi n h p tho i Data Validation.

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ta ch n list trong th Allow Ta nh: = M_HH Nh v y ta t o c Downlist trn c t m hng ha, vi c cn l i l kch vo bi u t ng Downlist v ch n m hng ha tng ng. C p nh t tn hng v n v tnh ta s dng cng th c Cng th c: Tm tn hng ha : = if(m hng <>0, vlookup(m hng, DM_HH, 2,0),) Tm n v tnh c t thnh ti n. Ta s c 12 b ng bo co nh p xu t t n: M i m t thng ta s NXT_HH1 : B9:N20 NXT_HH2 : .. NXT_HH3 : .. .. + C p nh t vo s theo di cng n ph i thu (s cng n ph i tr lm tng t ) G m s t ng h p tnh hnh cng n ph i thu, ph i tr v s chi ti t 131, 331 s ny s c p nh t s d u k, tnh hnh tng gi m cc kho n ph i thu ph i tr c a t t c khch hng, nh cung c p trong k k ton. Trung tm tin h c vn phng k ton Office Skills (24) LH: 0974.214.650 t tn cho vng d li u c a thng bo co : : = if(m hng <>0, vlookup(m hng, DM_HH, 3,0),) tnh V c p nh t s l ng hng t n, n gi v dng cng th c: thnh ti n = n gi * s l ng tm

u k k ton, ta s c p nh t cc thng tin cho s t ng h p cng n ph i thu, ph i tr . STT M khch hng/ nh cung c p ta cng dng validation t o Downlist v c p nh t t t c cc khch chnh xc thng tin u k cng n ph i thu, ph i tr . (Lu : M t trong cc cch check

hng c d

mnh c p nh t th s t ng tr ng khc ph i b ng s d

u k c a ti kho n c ng n ph i thu, ph i tr hay c cc ti kho n quan b ng cn i ti kho n).

Ti kho n 131, 331 l ti kho n l ng tnh nn s t n t i c s d bn n v bn c.

Khi khch hng tr tr c ti n hng th ti kho n 131 s c s d c. V khi mnh tr tr c ti n hng th ti kho n 331 s c s d n . i v i tn khch hng, ta s dng cng th c tm. Cng th c: = if(m khch hng <>0, vlookup(m khch hng, DM_KH, 2,0),)

Trung tm tin h c vn phng k ton Office Skills (25)

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+ C p nh t vo B ng theo di ti s n c
Ta s c p nh t STT v m TSC , t m TSC t ng TSC : Cng th c:

nh
ta s dng cng th c tm ra tn v n v tnh c a

= Vlookup(m TSC , DM_TSC , 2, 0) tm tn = Vlookup(m TSC , DM_TSC , 3, 0) tm n v tnh.

Ti p t c ta s c p nh t ngy a vo s dung, s nm tnh kh u hao, nguyn gi t ng TSC . Lu : chng ta c th tnh m c kh u hao theo thng, ho c theo ngy i u ny ty thu c vo tiu trong b ng tnh v trch kh u TSC cho ph h p v i doanh nghi p mnh. c i m s n xu t kinh doanh, cch qu n l, chnh sch thu h i v n c a t ng n v m thi t k cc ch

+ Chi ph tr tr c
Tng t v i TSC , ta cng s c m t sheet theo di tnh hnh tng gi m, phn b cc chi ph tr tr c ng n h n, di h n vo chi ph c a t ng k s n xu t kinh doanh (thng th ng l gi tr cng c d ng c c a vo s d ng phn b d n vo chi ph s n xu t kinh doanh trong k) Cc ch tiu trong b ng phn b chi ph tr tr c gi ng nh b ng tnh v trch kh u hao TSC . Trung tm tin h c vn phng k ton Office Skills (26) LH: 0974.214.650

CHNG II: C P NH T NGHI P V KINH T PHT SINH TRONG K

Trnh t c p nh t cc nghi p v kinh t pht sinh: Khi c p nh t nghi p v kinh t pht sinh ta nn ch t i cc nghi p v sau: - Thu, chi ti n - Mua hng, bn hng - Mua s m, thanh l ti s n c nh. - Mua s m, a vo s d ng cng c d ng c . - Xu t, nh p kho hng ha, nguyn v t li u. V i cc nghi p v trn ta c p nh t nh sau: - C p nh t vo s nh t k chung. - C p nh t vo cc s lin quan. V v i cc nghi p v cn l i ta ch c n c p nh t vo s nh t k chung v cu i k k ton nm ta lm s ci ti kho n v s chi ti t ti kho n. Ta s h ch ton theo ki u m t n , m t c nh trn hnh minh h a V i v i 2 lo i nghi p v sau:

+ Thu, chi ti n + Xu t nh p kho hng ha, nguyn v t li u ta s c p nh t thm s phi u thu, phi u chi, s phi u nh p kho, xu t kho vo c t m ch ng t . + C t ngy thng ch ng t ta s c p nh t b ng tay, thng th ng th ngy thng ghi s chnh l ngy thng ch ng t do ta s dng cng th c r t n gi n vo D20 nh sau: = if(B20<>0, B20, ) c c internet thng 12/2008. Sau ta dng chu t ko v th khi ta c p nh t ngy thng ghi s . nh cng th c c p nh t ngy thng ghi s cho nghi p v thanh ton ti n ko cho cc xu ng cc dng cn l i c a c t ngy

thng ghi s . (lu : ta ch c th copy cng th c c a trn xu ng cc pha d i khi dng chu t con tr chu t vo gc bn ph i, pha d i c a (vng ) ch a cng th c khi c p nh t. con tr chu t s c hnh d u c ng + + C t s hi u ch ng t : ta cn c vo ch ng t c a nghi p v kinh t pht sinh + C t di n gi i: di n gi i nghi p v kinh t pht sinh. Trung tm tin h c vn phng k ton Office Skills (27) LH: 0974.214.650

+ C t ghi ghi s ci: ta dng chu t chung. + C t ti kho n ta s dng

ko cho nh ng nghi p v kinh t

c p nh t vo s nh t k

nh kho n cho nghi p v kinh t pht sinh c p nh t t ban u v copy cng th c cho c k k

+ C t s pht sinh n : ta c p nh t b ng tay s ti n cho t ng nghi p v + C t s pht sinh c: ta dng cng th c n s t nhy). + C t ti kho n nhy. Cng th c: Ta nh cng th c vo H20 cng th c nh sau: = if(I20<>0, G21, G19) Ta s dng chu t + Ph n s d copy cng th c ny xu ng cc cn l i c a c t ti kho n c p nh t s d l c s d i ng. c c u k ta s dng cng th c u k. Tuy nhin c m t s ti kho n i v i cc ti kho n i ng: ta cng dng cng th c c p nh t, v cng gi ng nh s pht sinh c. Ta i ng cng s t ch vi c c p nh t s c t ti kho n v c t s pht sinh n c s li u l c t ti kho n ton nm (nh v y ta khng ph i c p nh t s ti n pht sinh bn c m khi ta nh s ti n pht sinh n

bi t ta ko dng cng th c

u k c (n u mu n th cng th c s r t di v kh nh ) do u k c a cc ti kho n m thi. Cn in s k ton

ta ch c p nh t c ph n l n s d

bi t th ta s t c p nh t b ng tay Cng vi c ny ta ch ti n hnh vo cu i k k ton h p nh t,. tm ra s d v . Cch l c s d

chi ti t, s ci ti kho n hay khi ph i l p cc bo co ti chnh b t th ng v d nh gi i th , chia tch, u k c a cc ti kho n ta cng c n ph i l p thm m t s d ki n n a. nh trong hnh u k, chng ta s ti p c n trong chng III. tnh.

+ C t s d n v s d c: ta s dng cng th c Cng th c: Nh p vo K20 cng th c sau:

=IF(OR($P$1=1,$P$1=2),$K$19+SUBTOTAL(9,$I$20:I20)-SUBTOTAL(9,$J$20:J20),0) Nh p vo L20 cng th c sau: =IF(OR($P$1=3,$P$1=4),$L$19+SUBTOTAL(9,$J$20:J20)-SUBTOTAL(9,$I$20:I20),0) Tm hi u b n ch t c a cng th c: Khi c k t $ ng tr c dng hay c t th c hi u r ng ta s c nh dng - c t nh sau: nh c t: K$20 khi copy cng th c sang cc khc th ch c i. LH: 0974.214.650 a ch c t thay nh dng hay c t . Nh v y ta c 3 ki u c C nh dng m ko c i m

a ch dng khng thay

Trung tm tin h c vn phng k ton Office Skills (28)

C thay C i.

nh c t m ko c i m

nh dng: $K20 khi copy cng th c sang cc khc th ch c i.

a ch dng

a ch c t khng thay

nh c dng v c t: $K$20 khi copy cng th c sang b t k no th

a ch c a khng thay

V i cng th c tnh s d cu i k ny ta c th ti n ln t ng n v m t.

th y: khi ta copy cng th c t L20 xu ng cc i, v cc dng c a c t I, J th t nh

cn l i c a c t s d c th cc P1, L19, J20, I20 khng b thay

B i v hm subtotal c ngh nh sau: =subtotal(9, vng tnh t ng). Hm subtotal s tnh t nh cho cc d li u hi n ln trn mn hnh khi ta ti n hnh l c d li u. Cc b n c th ki m tra b ng cch l c d li u theo m t ch tiu no , n c nh ta l c d li u c a ti kho n 142. ta s c k t qu nh sau:

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+ C t thng: c t ny cng c dng khi in s k ton,

ng th i khi k t h p v i c t s d ta c th

ki m tra s li u v tm ki m sai st trong qu trnh h ch ton c nhanh hn v chnh xc hn.

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D li u c t o ra l c s d u k

Ta s c p nh t t t c cc nghi p v kinh t pht sinh trong k vo s nh t k chung theo t ng thng. Cu i k ta s c cc bt ton cu i k: - Tnh lng - Trch kh u hao - Phn b chi ph tr tr c - K t chuy n doanh thu, chi ph. - Xc nh li/l trong k.

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1. Nghi p v thu, chi ti n:

- V d : Ti n c c internet thng 05/01, gi tr cha thu : 1.441.000, thu 10%, thanh ton b ng ti n m t. Ta s c 2 bt ton: N 642.2/ C 111.1 : N 133.1/ C 111.1 : 1.441.000 144.100 nh t k chung ta s c p nh t sang s qu ti n m t.

ng th i v i vi c c p nh t vo s

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y ta c th tch ph n gi tr hng ha, d ch v v thu ring ho c c th g p chung l m t ty theo yu c u qu n l v m c thu n ti n.

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Lu : S d cu i ngy trn s nh t k chung ph i kh p v i s t n cu i ngy trn s qu ti n m t. B t k m t nghi p v chi, thu ti n no pht sinh u ph i c p nh t vo s qu ti n m t u tin v s ti n trn s qu ph i b ng s ti n th c t c t i qu c a doanh nghi p. Nh v y ta c th trnh c tr ng b xt nghi p v khi c p nh t s nh t k chung. 2. Nghi p v mua hng/ bn hng Khi ni n nghi p v mua hng/ bn hng, c th l mua, bn hng ha, v t t, ti s n c nh, cng c d ng c , d ch v ,.. khi c th s pht sinh nghi p v chi ti n ho c l kho n cng n ph i tr nh cung c p/ ph i thu khch hng. i v i cc nh cung c p hay khch hng ch ch t c a cng ty th ta nn theo di chi ti t cho t ng nh cung c p/ khch hng bi t c tnh hnh thanh ton v i bn nh cung c p nh th no, s thu c a khch hng l bao nhiu, s d V u k l bao nhiu v cu i k th mnh cn ph i tr t ng nh cung

c p l bao nhiu/ ph i thu l bao nhiu. i v i nh ng nh cung c p/ khch hng nh l hay r t t pht sinh nghi p v th ta c th theo di chi ti t ho c khng chi ti t ty theo yu c u c a nh qu n l.

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V d : 1. Ngy 09/01, mua 3 chi c mainboard foxcom G31 v nh p kho hng ha c a cng ty TNHH thi t b tin h c thanh ton. - C p nh t vo s nh t k chung - Cha thanh ton -> pht sinh cng n ph i tr . - Mua v t t nh p kho -> C p nh t phi u nh p v bo co nh p xu t t n hng ha. N 156 C 331 N 133 C 331 :2.100.000 :2.100.000 :210.000 :210.000 , n gi : 700.000 vnd c H, Thu 5%, ha n gi tr gia tng s : 0036553. Cha

Ta k.

th y khi ta nh s ti n pht sinh bn n v c ti kho n h ch ton i ng v c t s pht sinh c t

c t ti kho n th s li u

trn c t ti kho n

ng c p nh t, b i l ta qut cng th c cho c c H sang sheet cng n b ng chi ti t cng n . LH: 0974.214.650

Ti p theo ta s c p nh t s ti n ph i tr cng ty

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B ng chi ti t cng n ny ta s dng

c p nh t t t c cc kho n ph i thu, ph i tr trong k k ton, i s pht sinh

c a t t c khch hng hay nh cung c p (ch ch t hay khng ch ch t). Khi t ng s pht sinh c v s pht sinh n c a TK 131 (hay 331) trn b ng cn 131, 331). ph i b ng t ng s pht sinh bn c v bn n c a b ng chi ti t cng n (khi l c cho t ng ti kho n

i v i nh ng khch hng, nh cung c p ch ch t ta s c p ch ch t. S pht sinh

a ln b ng t ng h p cng n pha trn. Nh

v y ta c th xem c t ng h p tnh hnh cng n ph i thu, ph i tr c a t t c khch hng, nh cung trn b ng t ng h p ta s c p nh t theo cng th c sau : tnh t ng, vng tnh t ng)

=sumif(vng i u ki n, i u ki n

Trn th c t m t cng ty A no v a c th l nh cung c p, v a c th l khch hng c a cng ty nn ta s c p nh t vo b ng t ng h p tnh hnh cng n c a cc cng ty v a l khch hng v a l nh cung c p (t c l 1 cng ty s c c 131, 331). Ta l p thm m t c t - Vng i u ki n vo g p m KH/ NCC v i ti kho n tng ng l cng n ph i thu hay ph i tr . y chnh l vng ch a c t ny : vng ny c c nh b ng cch b m F4 m t l n

a ch c a vng trong cng th c. LH: 0974.214.650

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- i u ki n c m

tnh t ng chnh l i.

a ch c a KH/NCC trong vng v a ch n. V ta b m F4 ba l n nh dng t c l khi ta copy cng th c th ch c a ch dng thay i

nh c t nhng khng c a ch c t khng b thay

- Vng tnh t ng : C th l c t s pht sinh c ho c s pht sinh n v vng tnh t ng cng c c nh b ng cch b m F4 m t l n Sau khi nh xong cng th c cho dng th nh t ta s copy cng th c cho cc dng cn l i trong c t SPS c, n . Lu : ta ch c n c p nh t cng th c cho b ng t ng h p cng n m t l n v s li u s t c p nh t vo b ng t ng h p khi ta c p nh t vo b ng chi ti t cng n . 2. Ngy 09/01, Chi ph ti p khch, gi cha thu : 570.000vnd, thu 10%, c a cng ty TNHH H ng H ng. Cha thanh ton. i v i khon chi ph ti p khch ny ta ch c n c p nh t vo s nh t k chung v b ng chi ti t nh nghi p trn. Cn n u doanh nghi p mu n ph c v yu c u qu n l th c th c p nh t thm vo b ng t ng h p cng n . Khi t ng s pht sinh n (c) trn b ng cn s pht sinh n (c) trn s t ng h p, chi ti t cng n . i s pht sinh ph i kh p v i t ng ng c

Ta dng cng th c tm tn c a KH,NCC: = vlookup(G17,DMKH,2,0)

Ta dng Data/ validation t o downlist

Ta bi en nh hnh v (vng A21:K30) v ch n Data/filter/autofilter ta s th y bi u t ng hnh mi tn, ta kch chu t vo y s hi n ra downlist ta l c d li u. Gip ta bi t c c th tnh hnh cng n c a t ng khch hng, ho c c a t ng thng.

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3. Nghi p v nh p kho hng ha (lm tng t v i nh p kho v t t) Nh v d m t c a nghi p v mua hng ha. Th ng th i v i vi c c p nh t vo s nh t k chung, b ng t ng h p cng n ph i tr th ta cn ph i

c p nh t vo phi u nh p kho hng ha v bo co nh p xu t t n. Trong m i l n nh p kho hng ha, v t t ta c th nh p nhi u lo i v t t hng ha cho m t phi u nh p do ta ph i c p nh t b ng tay s l ng, n gi cho t ng lo i v t t hng ha. V c p nh t s phi u nh p s gip ta tm c s ha n, ngy nh p cng nh c t thng nh p v i cng th c sau: Ngy S ch ng t : =IF($C9<>"",VLOOKUP($C9,nkc,2,0),"") : =IF($C9<>"",VLOOKUP($C9,nkc,3,0),"") a ch dng cu i cng c a s nh t k chung).

NKC l vng A20:Ln (n l

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Bi u t ng downlist

C t n v C t tn

: =IF($F9<>"",VLOOKUP($F9,DM_HH_VT,3,0),"") : =IF($F9<>"",VLOOKUP($F9,DM_HH_VT,2,0),"")

V i c t thnh ti n: Thnh ti n = S l ng * n gi M v t t, hng ha: bi en c c t m hng r i dng Data/Validation: xu t hi n c a s chon list v nh vo ph n Source: =M_HH_VT C t bn c nh c t m hng: = (m hng) & (thng) nh vo G9: =F9 & L9 C t m hng ha v t t C t thng : =IF(VLOOKUP(F9,DM_HH_VT,4,0)=156,"HH","VT") : =IF($C9<>0,MONTH($A9),$L8)

b ng k nh p ta cng bi en vng A9:Ln v ch n Data/filter/auto filter. S hi n bi u t ng downlist cho php chng ta l c d li u cho t ng thng, t ng kho v t t hay hng ha.

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i v i b ng k th ta c th g p b ng k phi u nh p kho v t t v hng ha lm m t bi u nhng bo co nh p xu t t n hng ha v bo co nh p xu t t n v t t ta lm ring thnh 2 bi u. Hai bi u ny v c b n l gi ng nhau v cc ch tiu nn ti ch trnh by bo co nh p xu t t n hng ha. C t STT C t m hng C t bn c nh m hng C t tn hng C t n v C t s l ng, thnh ti n Cng th c: : Dng chu t ko t o downlist : Dng Validation

: =(m hng) & (thng bo co), thng 1: = B9 & 1 : =IF($B9<>0,VLOOKUP($B9,DMHH,2,0),"") : =IF($B9<>0,VLOOKUP($B9,DMHH,3,0),"") u k ta c p nh t cng v i c p nh t s d tm: u k i v i thng 1

i v i cc thng ti p theo trong k ta s dng cng th c

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S l ng nh p trong k:

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C t n gi xu t kho: Chng ta tnh gi hng xu t kho theo phng php bnh qun gia quy n: Cng th c: n gi xu t kho = (Thnh ti n nh p trong k). Cng th c nh p vo J9: =IF(F9+H9=0,0,(G9+I9)/(F9+H9)), sau qut cng th c cho c c t n gi xu t kho. C t s l ng xu t trong k: =SUMIF(XHH!$G$11:$G$23,NXTHH!$C9,XHH!$H$11:$H$23) C t thnh ti n: S l ng * n gi. Ngy 03/01/09, xu t kho bn 1 u bo ng DISC, 2 hitachi 35 HDD 500 GB Sata u k + thnh ti n nh p trong k)/(s l ng t n u k + s l ng

gi cha thu l n l t l 1.400.000 v 350.000, thu 10%. Ta cng c p nh t nghi p v ghi nh n gi v n (ring bt ton gi v n ta lm vo cu i k k ton th ng l cu i thng) v doanh thu bnh th ng ln s nh t k chung nh cc nghi p v khc, th i ta c p nh t vo b ng k xu t kho v bo co nh p xu t t n hng ha. - B ng k phi u xu t kho ta cha c p nh t c t n gi xu t kho v c t thnh ti n. C t ngy thng ch ng t C t s ha n C t phi u xu t bt ton ghi nh n doanh thu. C t m hng C t tn hng C t n v C t s l ng C t m v t t hng ha C t thng theo cc ch tiu khc nhau. : Dng validation t o downlist : =IF($F11<>"",VLOOKUP($F11,DM_HH,2,0),"") : =IF($F11<>"",VLOOKUP($F11,DM_HH,3,0),"") : Ta s t c p nh t b ng tay : : =IF(F11<>0,IF(C11<>0,MONTH(A11),N10),"") : =IF($C11<>"",VLOOKUP($C11,nkc,2,0),"") : =IF($C11<>"",VLOOKUP($C11,nkc,3,0),"") : ta nh p tay ng th i cng ph i c p nh t vo s nh t k chung theo ng

=IF(F11<>0,IF(VLOOKUP(F11,DM_HH_VT,4,0)=156,"HH","VT"),"") Bi en vng d li u c a b ng k xu t v dng filter: data/filter/auto filter s gip chng l l c d li u

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Tnh gi XK theo PP bnh qun gia quy n nn ta ch c th tnh c gi xu t kho vo th i i m cu i k k ton khi m bi t h t l ng hng nh p trong k.
Lu : i v i nh ng hng ha m cha c trong danh m c, th khi pht sinh ta ph i c p nh t thm vo danh m c hng ha, v t t, v bo co nh p xu t t n hng ha. Cn trong tr ng h p c trong danh m c hng ha v trong bo co nh p xu t t n th khi pht sinh nghi p v lin quan n n nh nh p hay xu t th ta ch c p nh t vo b ng k nh p hay b ng k xu t m khng ph i c p nh t vo bo co nh p xu t t n v n s t ng l y s li u trn 2 b ng k ny tnh ton cc s li u trong BCNXT. Nh v y cc cng th c trong bo co nh p xu t t n ta ch c n c p nh t m t l n trong k v n u pht sinh thm th b sung khng th khng ph i lm t i L p phi u nh p xu t kho

2. S phi u nh p, xu t dng lm c s i n cc d li u khc trong phi u NX

1. Danh sch cc phi u nh p, xu t c trong k

3. Dng cng th c tm ra s th t dng c a cc hng ha c trong phi u nh p, xu t. Trung tm tin h c vn phng k ton Office Skills (43) LH: 0974.214.650

B c 1: - Ta c p nh t cc phi u nh p, xu t th c hi n trong k b ng tay nh (1), v nh p ph c v t o downlist. t o downlist s phi u nh p xu t nh (2) - Ta dng validation t tn cho vng s phi u

B c 2: (quan tr ng nh t) - Ta nh p cng th c vo I15 nh sau: =MATCH(E6,NHH!$C$9:$C$29,0) - Ti p n nh p cng th c vo I16: =IF(TYPE(MATCH($E$6,OFFSET(NHH!$C$9,PNXHH!I15,0),0))=16,"",TYPE(MATCH($E$6,OFF SET(NHH!$C$9,PNXHH!I15,0),0))+PNXHH!I15) V copy cng th c ny xu ng cc cn l i c a c t I. - match (gi tr mu n tham chi u, vng Gi tr mu n tham chi u Vng tham chi u l m t vng ch Ki u tham chi u: 0 chnh xc. Hm match s tr v s th t c a gi tr mu n tham chi u trong c t ho c dng c ch n. - Offset ( tham chi u, s dng l ch ln/ xu ng tnh t tham chi u, s c t l ch sang tri/ ph i t tham chi u). Ta nhn vo hnh v trn. Cng th c trn c th c hi u l: Offset( NHH!$C$9, 1, 0) tham chi u, ki u tham chi u ) m t dng. y l s phi u NX m t c t ho c

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Gi tr

c tr v : PN01 C10 Kt qu tr v 1 2 4 16 64 V d =type(2007 5 + 6) = type(excel) = type(1>2) = type(gi i php excel) = type({1,2,3,4}) 1 2 4 16 64 K t qu

T c l gi tr Value Ki u s Ki u vn b n Ki u logic L i M ng

- Type (value) : hm ny s cho ta ki u/ lo i c a gi tr .

Ta ti p t c phn tch cng th c sau: =IF(TYPE(MATCH($E$6,OFFSET(NHH!$C$9,PNXHH!I15,0),0))=16,"",TYPE(MATCH($E$6,OFF SET(NHH!$C$9,PNXHH!I15,0),0))+PNXHH!I15) Khi ta dng hm offset C 2 tr ng h p x y ra: Trung tm tin h c vn phng k ton Office Skills (45) LH: 0974.214.650 tham chi u t i sheet NHH v c tham chi u l C9 (thu c c t m phi u nh p) v i s dng l ch xu ng l I15, s c t l ch l 0.

M t l: s tr v cho ta gi tr gi ng h t v i S phi u nh p xu t ta c n tm (2). Hai l: - Khng tm c gi tr no - Tm c m t gi tr khc v d PN02, PN03.

Eror in value! khng tm th y gi tr v c t khng c s dng l ch tham chi u d n n cng th c match khng ho t ng, v i K16 v K17: =match(PN01, PN01, 0) s tr v k t qu c a gi tr tm ki m l 1, tuy nhin v i cc K18 : =match(PN01, PN02, 0) th s hm match s ko tm c s th t c a PN01 m b #NA t c l trong vng gi tr khng c nn ko tm c. cn i v i cc ti p theo: =match(PN01, #value!, 0), vng tham chi u b l i nn k t qu tr v cng b l i: #value!.

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Ta c th nhn th y, m i m t m t hng c m t s th t khc nhau trong c t tnh t m t hng u tin, nn ta dng cng th c trn tm ra trong m t phi u nh p th th t c a cc m t hng c a phi u nh p l bao nhiu. Ta c th th y thng qua cc hnh v sau:

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Trung tm tin h c vn phng k ton Office Skills (48)

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B c 3: Ta s i n cc thng s cn l i trong phi u nh p. - C t s th t : =IF(I15="","",COUNTA($B$15:B15)) v copy xu ng cc cn l i. - C t tn nhn hi u, : =IF(I15="","",INDEX(NHH!$D$9:$D$29,PNXHH!I15,0)) Index(vng tham chi u, s th t dng, s th t c t) Hm index s tham chi u v tr v gi tr c n tm theo s c t v s dng m mnh t trong cng th c. Trong tr ng h p PN03: index(c t tn hng, s th t c a m t hng th nh t trong PN03 l 6 trong c t tn hng, s th t c t l 0): gi tr tr v l tn c a m t hng trong phi u nh p 06 v c s th t trong c t tn hng l 06. Tng t v i cc c t cn l i. - V i ngy thng: =IF($I$1<>"",VLOOKUP($I$1,nkc,2,0),"") Ta vo Cells format nh d ng nh sau:

B c 4: V i cc thng tin nh h v tn ng i giao ta c th dng hm vlookup(gi tr tm ki m, vng tm ki m, s th c a c t ch a gi tr tm ki m trong vng tm ki m, 0). Ta c th them cc thng tin khc ty thu c vo yu c u qu n l c a doanh nghi p. 4. Ti s n c nh. nh th ng th i v i vi c c p nh t vo s nh t k nh vo s theo di ti s n c LH: 0974.214.650

Khi c nghi p v mua s m hay thanh l ti s n c

chung nh bnh th ng ta cn ph i c p nh t vi c tng gi m ti s n c nh. Trung tm tin h c vn phng k ton Office Skills (49)

ng th i chng ta cng nn m thm m t sheet c a doanh nghi p.

theo di tnh hnh thanh l ti s n c

nh trong k

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5. Chi ph tr tr c. Ta c p nh t vo s nh t k chung v sheet theo di chi ph tr tr c tng. 6. Phn h ti n lng B ng ch m cng: C t STT: Ta c th dng chu t Ho c ta c th dng cng th c sau: =IF(B7="","",MAX($A6:A$7)+1) C t M nhn vin C t H v tn C t ch c v : ta dng Validation: data/validation -> list -> =M_NV : =IF(B7="","",VLOOKUP($B7,DM_NV,2,0)) : =IF(B7="","",VLOOKUP($B7,DM_NV,3,0)) ko b ng cch b m 1, 2 sau bi en 2 , r i ko. i v i nh ng chi ph pht sinh

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Ta

t tn cho vng bi en kia: BCC

B ng thanh ton ti n ti n lng C t m nhn vin ta dng validation C t h v tn C t ch c v C t lng c b n t o downlist.

: =VLOOKUP($B11,DM_NV,2,0) : =VLOOKUP($B11,DM_NV,3,0) : =VLOOKUP($B11,DM_NV,5,0)

C t ti n lng th c lnh: =E11+F11+G11+H11-I11 t tn cho vng bi en: BTTL

Phi u chi lng E7 (m nhn vin): a con tr chu t v v tr E7 v ch n Data/validation -> list -> =M_NV H v tn Ch c v : =IF($E$7="","",VLOOKUP($E$7,DM_NV,2,0)) : =IF($E$7="","",VLOOKUP($E$7,DM_NV,3,0))

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Cc ch tiu cn l i s c cng th c nh trong hnh v d i y.

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CHNG III: LM CC BT TON CU I K

1. Tnh v trch kh u hao ti s n c 2. Phn b chi ph tr tr c. 3. Xc nh gi v n xu t trong k. ng kinh doanh. 4. K t chuy n thu GTGT. 5. K t chuy n doanh thu, chi ph thu c ho t 6. K t chuy n doanh thu, chi ph khc. 7. Xc nh k t qu kinh doanh, li/l . nh.

L y s t ng bn b ng phn b chi ph tr tr c

L y s t ng bn b ng tnh trch kh u hao TSC

1. Tnh v trch kh u hao ti s n c thng

nh. c a t ng

Ta s l y s t ng c ng kh u hao k ny bn b ng tnh v trch kh u hao TSC h ch ton sang s nh t k chung c a thng .

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2. Phn b chi ph tr tr c Ta cng l y s t ng bn b ng phn b chi ph tr tr c

c p nh t sang s nh t k chung

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3. Xc

nh gi v n xu t trong k.

n cu i k k ton, ta c th bi t c trong k nh p bao nhiu hng ha: s l ng, n gi t ng lo i nh v y ta c th tnh c gi xu t kho bnh qun gia quy n cho t ng m hng ha khc nhau. Ta s h ch ton trn s nh t k chung: N TK 632 C TK 156 : : n nghi p v ghi nh n doanh thu v c p nh t gi v n cho cc

C 2 cch ghi s li u vo nghi p v trn: - Sau khi c c n gi xu t, ta s tm l n xu t bn hng ha . V d : 10/1/09 xu t 1 u DISC, do cha c n gi xu t nn ta m i ch ghi nh n doanh thu bn n, u k l 5 chi c nn ta n cu i k k ton ta bi t c trong k nh p thm 2 chi c n a v t n kho tnh c n gi xu t l 1.128.571 Khi ta quay l i nghi p v ghi nh n doanh thu v ph n nh bt ton ghi nh n gi v n: N TK 632 C TK 156 : 1.128.571 : 1.128.571

- Cch th 2: ta s khng tch ra thnh cc nghi p v ghi nh n gi v n cng v i nghi p v ghi nh n doanh thu m ta s l y s t ng trn bo co nh p xu t t n c t thnh ti n xu t trong k. V ghi nh n s ti n t ng.

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Sau khi c c gi xu t kho t ng lo i hng ha ta s ki m tra l i thng tin trn c t gi xu t c a sheet b ng k xu T

4. K t chuy n thu GTGT

S thu GTGT k t chuy n trong k l s nh hn trong 2 s sau: - Thu GTGT u ra trong k u vo trong k) (1) (2) - (Thu GTGT k tr c chuy n sang + Thu GTGT Bt ton k t chuy n: N 3331 : Gi tr nh hn c chuy n sang k sau

C 1331 : Gi tr nh hn Trong tr ng h p (1) < (2) : Ph n chnh l ch s

Trong tr ng h p (1) > (2) : Ph n chnh l ch l s thu cn ph i n p trong k.

S thu GTGT cn c kh u tr k tr c chuy n sang

Nh p cng th c ny tnh s thu GTGT u vo Cng th c tnh s thu GTGT u ra trong k

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5. K t chuy n doanh thu, chi ph thu c ho t

ng kinh doanh ng ti chnh.

- Doanh thu : bn hng v cung c p d ch v , doanh thu ho t

- Chi ph : bn hng, qu n l doanh nghi p, gi v n hng bn, chi ph ti chnh, chi ph thu thu nh p doanh nghi p Lu : chi ph thu thu nh p doanh nghi p ta s lm sau cc bt ton k t chuy n chi ph, doanh thu kia. 6. K t chuy n doanh thu, chi ph khc. 7. Xc nh k t qu kinh doanh, li/l .

Cc cng th c tnh s li u c trong hnh v .

Ta hy i tm hi u cng th c: Hm sumif l hm tnh t ng c i u ki n:

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=sumif(vng i u ki n, i u ki n, vng tnh t ng)

= SUMIF($G$344:$G$530,515,$J$344:$J$530)- SUMIF($G$344:$G$530,515,$I$344:$I$530)

Nh v y

y vng i u ki n chnh l vng c t ti kho n v c bi en b t n dng k t thc c a thng, k h ch ton .

u t dng b t

h ch ton c a thng, k h ch ton

i u ki n tnh t ng chnh l m ti kho n m mnh ang mu n tnh t ng. Vng tnh t ng l c t s pht sinh n hay s pht sinh c. V y l cc ti kho n doanh thu, chi ph do : Doanh thu k t chuy n sang 911 l: t ng doanh thu pht sinh bn c t ng doanh thu pht sinh bn n . Chi ph k t chuy n sang 911 l: t ng chi ph pht sinh bn n - t ng chi ph pht sinh bn c. Ring i v i bt ton k t chuy n l i nhu n sau thu cha phn ph i th ty vo vi c t ng s pht sinh n c a 911 l n hn hay nh hn t ng s pht sinh c c a 911 m ta s l y (n - c) hay (c n ).

CHNG IV: LM BO TI CHNH V IN S K TON

I. C P NH P B NG CN
-M o u tin

I TI KHO N.
i ti kho n mnh lm l t ng s pht sinh bn

ki m tra tnh chnh xc c a b ng cn u k b ng t ng s d c u k =>

c ph i b ng t ng s pht sinh bn n . Do t ng s d n => T ng s d n cu i k b ng t ng s d c cu i k. - Th 2: Cc ti kho n lo i 1, 2, 3, 4 s c s d s khng c s d u k cng nh cu i k. u k v cu i k. Tuy nhin cc ti kho n u 5 -> 9

- Th 3: SD K, SPS, SDCK ta l c trn s nh t k chung c a t ng ti kho n v c a t t c cc ti kho n ph i kh p v i SD K, SPS, SDCK trn b ng cn i ti kho n. Ta s s c m t b ng cn i ti kho n cho c k k ton nm.

i v i b ng cn i ti kho n ta nn lm cho m i thng m t b ng cn i ti kho n, v khi pht sinh chnh l ch ta c th ki m tra c pht sinh chnh lch t thng no v ta thu h p c ph m vi tm ki m v ng nhin s ti t ki m th i gian tm l i sai v s a d hn. - S d u k c a b ng cn i ti kho n nm v c a thng 1 ta c p nh t khi b t u k k ton. V s d u k c a cc thng sau, ta copy/ paste special/ value t s d cu i k c a thng tr c . Trung tm tin h c vn phng k ton Office Skills LH: 0974.214.650 (59)

Ho c ta c th dng cng th c

tm:

Cng th c: =vlookup(gi tr tm ki m, vng tm ki m, s th t c a c t mu n tm ki m, 0) V d : ta c p nh t s d u k cho thng 3. Gi tr tm ki m y chnh l m ti kho n c a b ng cn

i ti kho n c a thng (111.1, 112.11,.)

Vng tm ki m: l cc t c t m ti kho n -> c t s d c cu i k. Lu : ta ch tm ki m s pht sinh, s d c a cc ti kho n ti u kho n (b nh t). Ta khng dng cng th c tm ki m ti kho n t ng. i v i ti kho n t ng ta s dng hm =sum(vng tnh t ng) tnh t ng s pht sinh, s d c a cc ti kho n ti u kho n v d : 112 = 112.1 + 112.2 + 112.3

2 ti kho n t ng ny u c dng l p ch tiu 110 ti n v cc kho n tng ng ti n trn BC KT nn ta g n cho n m hi u 110 V i ti kho n 121 th cc kho n u t ti chnh < 3 thng th ta c p nh t vo ch tiu 110 ti n v cc kho n tng ng ti n, n u th i h n > 3 thng th l i c p nh t vo ch tiu 121 u t ti chnh ng n h n

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C t A: ta s c p b hn

nh s 1 vo cc dng no c ch a ti kho n c p 1. n cc ti kho n ti u kho n c t C. V tng ng v i cc ti kho n c p 2 ho c c p 3 ta s gn cho n m t m tng i k ton. l p cc ch tiu trong b ng cn i k ton v bo co k t

C t B (c t M): ta s t o ra danh sch t t c cc ti kho n t c p 1, 2 ng v i cc M hi u trong b ng cn Nh ng ti kho n t ng m n c dng qu ho t cc ti kho n ti u kho n c a n.

ng kinh doanh th ta ch c n g n m hi u cho ti kho n t ng m khng c n g n m hi u cho

Tuy nhin c nh ng ti kho n t ng m cc ti kho n ti u kho n c a n l i c dng tiu khc nhau trong b ng cn khng g n cho ti kho n t ng. C t G s pht sinh n : =SUMIF(NKC!$G$20:$G$2111,$C137,NKC!I$20:I$2111)

l p cc ch

i k ton th ta ch g n m hi u cho cc ti kho n ti u kho n m l i

NKC!$G$20:$G$2111: y l vng i u ki n chnh l c t ti kho n h ch ton bn s nh t k chung. $C137 : y l i u ki n tnh t ng. LH: 0974.214.650

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C t H S pht sinh c: =SUMIF(NKC!$G$20:$G$2111,$C137,NKC!J$20:J$2111) Sau khi nh xong cng th c cho ti kho n ti n m t ta s copy cng th c ny cho cc ti kho n ti u kho n khc trong b ng cn i ti kho n (lu : khng paste cng th c ny cho cc ti kho n t ng).

C t SDNCK v SDCCK: ta cng ch dng cng th c =max(gi tr 1, gi tr 2, gi tr 3,.., gi tr n) (Hm max s l y gi tr l n nh t) cho cc ti kho n ti u kho n, cn i v i ti kho n t ng ta s dng hm =sum().

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Kch chu t vo downlist v ch n X

Khi hon t t cng vi c c p nh t s pht sinh n v c ta s l c ra cc ti kho n m c s li u pht sinh. B ng cch b m vo downlist X v ch n X -> ta s c b ng cn i ti kho n sau khi l c nh sau:

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II. B NG CN

I K TON.

Ta nh p cng th c vo cc ch tiu con, ch tiu t ng s l t ng c a cc ch tiu con. Cng th c: Bn ph n ti s n: S d cu i nm: =IF(SUMIF(ma,$G13,SDNCK)<>0,SUMIF(ma,$G13,SDNCK),SUMIF(ma,$G13,SDCCK)*(-1)) ma: l c t m ti kho n trn b ng cn . Tng t v i cc vng c i ti kho n nm i ti kho n nm SDNCK: l c t s d n cu i k trn b ng cn

t tn cn l i. nh khi ln b ng cn i k ton u

* (-1): Ti kho n lo i 1 v 2 c s d cu i k bn n tuy nhin c nh ng ti kho n l i c s d bn c v d nh ti kho n 214 ( ti kho n g c 211) kh u hao ti s n c l ti kho n i u ch nh n s c ghi m ta ph i ghi m gi tr kho n kh u hao ny. M t s ti kho n khc nh cc kho n d phng chng i u ch nh cho ti kho n g c m n i u ch nh.

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Bn ph n ngu n v n:

Lu : M t b ng cn b ng t ng ngu n v n.

i k ton mu n ng th tr c tin t ng ti s n ph i

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III. BO CO K T QU HO T

NG S N XU T KINH DOANH.

S li u trn bo co k t qu ho t kho n nm

ng s n xu t kinh doanh c t nm nay ta s l y t b ng cn

i ti

S li u c t nm tr c ta l y t bo co ti chnh c a nm tr c c t s nm nay.

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IV. BO CO LU CHUY N TI N T .

Khi l p bo co lu chuy n ti n t ta l p ra 2 ch T c a hai ti kho n 111 v 112. S li u ghi vo ph n bn n v bn c c a 111 v 112 ta s l y t s nh t k chung. B ng cch ta chn thm m t c t c t ti kho n c p 1 bn c nh c t Ti kho n bn s nh t k chung.

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Sau ta dng hm subtotal ton nm cng th c ny s th c ny ngoi vng ch n

tnh t ng s pht sinh bn n v bn c c a ti kho n trong k k c t v tr cu i cng c a s nh t k chung (g i : ta ph i t cng lm autofilter, v n u trong vng khi ta l c 111, 112 n s khng

hi n th t ng s pht sinh bn n , bn c a ti kho n l c). Ta k ch chu t vo downlist v ch n (custom) xu t hi n h p tho i. Ta ch n nh hnh v .

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Ty ch n ny tng ng v i vi c my s l c t t c cc nghi p v lin quan trong k k ton (theo c t ti kho n c p 1). Sau ta s kch chu t vo downlist bn c t ti kho n v t ng s pht sinh bn c c a ti kho n vng d li u. Ta s dng t ng s pht sinh bn n , bn c c a ti kho n ny 111, 112 bn bo co lu chuy n ti n t .

n ti kho n 111 v 112

i ng v ta s th y c t ng s pht sinh n i ng v i ti kho n ti n) c p nh t sang s pha cu i c a

i ng (ti kho n

ch T ti kho n

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Sau khi l c c s t ng c a t t c cc ti kho n

i ng v i ti kho n 111 v 112 ta s ti n hnh t ng

h p s ti n c a cc ti kho n vo cc ch tiu trn bo lu chuy n ti n t . L y v d : S pht sinh bn n ti kho n 111: 400.000.000 y l kho n gp v n ch s h u nn ta s c p nh t vo ch tiu 31 ti n thu t pht hnh c phi u, nh n v n gp c a ch s h u.

Lu : cc kho n chi ph ph i c ghi nh n ln bo co lu chuy n ti n t theo hnh th c ghi s m ()

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c bi t quan tr ng: S li u trn ch tiu 70 ti n v tng ng ti n cu i nm ph i b ng v i s i k ton.

ti n trn ch tiu ti n v tng ng ti n trn b ng cn S li u c t S

u nm: ta l y t bo co ti chnh c a nm tr c.

V. THUY T MINH BO CO TI CHNH.

i v i b n thuy t minh bo co ti chnh th ta nh p tay hon ton, Ph n I v II: ta c th xem thay bo co ti chnh c a nm tr c c p nh t, v chnh sch k ton c a i th ph i gi i trnh cho s doanh nghi p ph i c p d ng th ng nh t gi a cc nm. Khi c s thay i chnh sch k ton . b ng cn i ti kho n nm c p nh t s li u. Cc ph n cn l i ta xem

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VI. IN S .
c th in s k ton chi ti t hay s ci ti kho n ta lm nh ng b c sau: Bi en ton b nh t k chung t dng s 10 v t c t A li u. Dng Validation t o d li u cho O1: Data/validation -> list -> = DM_TK ( y l tn c a vng t tn cho c t m ti kho n bn b ng cn i ti kho n nm). danh m c ti kho n ta n c t P. gip ta l c d Ch n Data/filter/autofilter. Sau khi ch n s xu t hi n bi u t ng mi tn downlist

t cng th c cho J11: =IF(OR($P1=1,$P1=2),VLOOKUP($O1,CDPS,3,0),0) K11: IF(OR($P1=3,$P1=4),VLOOKUP($O1,CDPS,4,0),0) (lu : ta s c p nh t tay cho s d Sau ta s d u c t TK i Ti n hnh cn ch nh sao cho hi n ra c cc c t c n thi t kho n. B c cu i cng l ti n hnh in s . in s ci ti kho n ho c s chi ti t ti u k c a cc ti kho n i u ch nh nh: 214, 159,) Ta l c ti kho n c n in s b ng cch b m vo downlist trn c t TK.

Kch chu t ph i vo v tr ny v ch n Hide.

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y l giao di n xem tr c khi in c a s chi ti t ti kho n 11211

H T

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M CL C
Cc ph n hnh k ton ch y u.........................................................................................................1 Tm t t cng vi c k ton:.................................................................................................................1 CHNG I: THI T L P THNG TIN DOANH NGHI P...........................................................2 V S D U K CC TI KHO N .........................................................................................2 U V XY D NG H TH NG DANH M C. .................2

I. THI T L P THNG TIN BAN

1. Thi t l p thng tin doanh nghi p...............................................................................................2 2. XY D NG DANH M C .........................................................................................................3 - Xy d ng danh m c nh cung c p..............................................................................................4 t tn cho danh m c NCC: DM_NCC......................................................................................7 - Xy d ng danh m c khch hng.................................................................................................7 - Xy d ng danh m c v t t hng ha........................................................................................7 - Xy d ng danh m c ti s n c nh...........................................................................................9 - Danh m c phng ban .................................................................................................................9 - Danh m c nhn vin ................................................................................................................10 3. H th ng s ...............................................................................................................................13 - S nh t k chung:.....................................................................................................................14 - B ng cn i ti kho n. ............................................................................................................15 - S qu ti n m t. .......................................................................................................................16 - B ng k mua hng....................................................................................................................17 - Nh t k bn hng. ....................................................................................................................18 - Bo co nh p - xu t - t n..........................................................................................................19 - S theo di ti s n c II. C P NH T S 1. Khi c p nh t s d nh........................................................................................................20 U. .................................................................................................21 u k. ................................................................22 u k ta g m c cc phn h nh sau: ...................................................21 D BAN

2. Cc cng vi c ph i lm khi c p nh t s d + C p nh t vo cc s

3. N i dung: ..................................................................................................................................22 c bi t........................................................................................................23 + C p nh t vo bo co nh p xu t t n hng ha, v t t...................................................................23 + C p nh t vo s theo di cng n ph i thu (s cng n ph i tr lm tng t ).............................24 + C p nh t vo B ng theo di ti s n c nh .................................................................................26 + Chi ph tr tr c..........................................................................................................................26 Trung tm tin h c vn phng k ton Office Skills LH: 0974.214.650 (75)

CHNG II: C P NH T NGHI P V KINH T PHT SINH TRONG K...........................27 1. Nghi p v thu, chi ti n: ..............................................................................................................32 2. Nghi p v mua hng/ bn hng ..................................................................................................34 3. Nghi p v nh p kho hng ha (lm tng t v i nh p kho v t t) ..............................................38 4. Ti s n c nh. ..........................................................................................................................49 5. Chi ph tr tr c. ........................................................................................................................51 6. Phn h ti n lng......................................................................................................................51 CHNG III: LM CC BT TON CU I K ........................................................................54 1.Tnh v trch kh u hao ti s n c 3. Xc nh..........................................................................................54 2. Phn b chi ph tr tr c ............................................................................................................55 nh gi v n xu t trong k. ..................................................................................................56 ng kinh doanh ........................................................58 4. K t chuy n thu GTGT ..............................................................................................................57 5. K t chuy n doanh thu, chi ph thu c ho t 7. Xc 6. K t chuy n doanh thu, chi ph khc. ...........................................................................................58 nh k t qu kinh doanh, li/l .............................................................................................58 K TON.....................................................59

CHNG IV: LM BO TI CHNH V IN S I. C P NH P B NG CN II. B NG CN

I TI KHO N. .............................................................................59 NG S N XU T KINH DOANH........................................67

I K TON. .....................................................................................................65

III. BO CO K T QU HO T

IV. BO CO LU CHUY N TI N T .......................................................................................68 V. THUY T MINH BO CO TI CHNH. ................................................................................72 VI. IN S ..........................................................................................................................................73

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