Bo co thc tp

LI NI U
L do chn ti: Trong giai on hin nay, xu hng hi nhp v ton cu ha nn kinh t th gii din ra ngy cng ph bin v mnh m, khng nh c v th, vai tr ca mnh trn th trng cng nh y nhanh qu trnh hi nhp v nng cao hiu qu hot ng sn xut kinh doanh ca mnh, cc doanh nghip cn phi tm cho mnh nhng chin lc kinh doanh ph hp v hiu qu. H thng thng tin k ton ti chnh trong cc doanh nghip ng vai tr quan trng trong vic gip cc nh qun l trong doanh nghip a ra c cc chin lc kinh doanh cho doanh nghip mnh. Vic t chc thc hin h thng thng tin k ton khoa hc, hp l s gp phn ng k vo vic nng cao hiu qu hot ng sn xut kinh doanh ca doanh nghip, ng thi cng quyt nh n s thnh cng hay tht bi ca cc doanh nghip. Trong h thng thng tin k ton, k ton v doanh thu, chi ph v kt qu kinh doanh ti cc doanh nghip lun c cc nh qun tr doanh nghip ch trng n u tin bi cc thng tin ca k ton v doanh thu, chi ph v kt qu kinh doanh em li gip h c th nh gi c thc t hot ng ca doanh nghip mnh ra sao, t a ra c nhng quyt nh chnh xc v ph hp vi tnh hnh hot ng ca doanh nghip mnh. Hin nay, ch k ton c B Ti chnh ban hnh nhng quy nh c th v thng nht v vic hch ton k ton doanh thu, chi ph v kt qu kinh doanh, ng thi B Ti chnh cng ban hnh cc Thng t hng dn nhm gip cc doanh nghip c th vn dng mt cch d dng hn. Tuy nhin, ty thuc vo c th ca tng doanh nghip m vic t chc hch ton k ton v doanh thu, chi ph v kt qu kinh doanh ca cc doanh nghip din ra tng i khc nhau. thy r hn tm quan trng ca k ton doanh thu, chi ph v kt qu kinh doanh trong doanh nghip em i su nghin cu chuyn : Kon thin k ton doanh thu, chi ph v kt qu kinh doanh ti Cng ty c phn Vinana.

Kt cu ti:
Bo co thc tp k ton chuyn ca em gm nhng ni dung sau: CHNG 1: C IM V T CH QUN L DOANH THU, CHI PH CA CNG TY C PHN VINANA.

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1.1.

c im doanh thu, chi ph ca Cng ty c phn Vinana.

1.2. T chc qun l doanh thu, chi ph ca Cng ty c phn Vinana, CHNG 2: THC TRNG K TON DOANH THU, CHI PH TI CNG TY C PHN VINANA. 2.1. K ton doanh thu v thu nhp khc 2.2. K ton chi ph CHNG 3: HON THIN K TON DOANH THU, CHI PH, KT QU KINH DOANH TI CNG TY C PHN VINANA. 3.1. nh gi chung v thc trng k ton doanh thu, chi ph, kt qu kinh doanh ti Cng ty v phng hng hon thin 3.2. Cc gii php hon thin k ton doanh thu, chi ph, kt qu kinh doanh ti Cng ty c phn Vinana. Do kin thc v l lun thc tin ca em cn nhiu hn ch nn bi vit c th c thiu st. Em mong c thy c v cn b trong phng k ton Cng ty gip em c th hon thnh tt khng ch v mt l lun cng nh thc tin. Em xin trn thnh cm n!

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CHNG 1: C IM V T CH QUN L DOANH THU, CHI PH CA CNG TY C PHN VINANA 1.1. c im doanh thu, chi ph ca Cng ty c phn Vinana 1.1.1. Khi qut cc hot ng kinh doanh ca Cng ty c phn Vinana 1.1.1.1. Chc nng, nhim v ca cng ty c phn Vinana.
Chc nng ch yu ca cng ty c phn Vinana l thit k website, qung co trc tuyn cho cc n v, cng ty, t chc, c nhn c nhu cu, thng qua : -Gp phn thc y kinh t th trng pht trin, thng thng th gii. -m bo i sng cho ngi lao ng -Tng thu nhp cho Ngn sch Nh nc. Trn c s chc nng ch yu , Cng ty c phn Vinana c nhng nhim v chnh sau: + T chc cng tc t hng vi cc nh cung ng. + T chc sn xut to khi lng website ln vi nhiu loi hnh, nhiu gi dch v khch hng la chn tiu dung ti u v m bo phn li nhun cho cng ty gp phn n nh th trng thng mi in t. + T chc bn hng cho cc t chc, c nhn, doanh nghip c nhu cu. + Kch thch nhu cu to lp website, qung co trc tuyn gp phn qung co thng hiu, gii thiu sn phm ca cc i tng trn sang phm vi rng ln hn khu vc v th gii, gp phn a sn phm thng hiu Vit Nam sang trng th gii. + Qun l, khai thc v s dng c hiu qu ngun vn, m bo u t m rng kinh doanh, lm trn ngha v vi Nh nc thng qua vic giao np ngn sch hng nm. + Tun th cc ch , chnh sch qun l kinh t ca Nh nc. Mong mun tr thnh mt tp on hng u trong lnh vc Internet, cng ngh thng tin, giu mnh bng sng to trong khoa hc k thut v cng ngh, lm khch hng hi lng, gp mt phn nh b hng thnh quc gia, to iu kin tt nht cho nhn vin ca mnh pht huy ti nng v c mt cuc sng y v vt cht, phong ph v tinh thn.

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Chin lc nn tng Web + in ton m my.

1.1.1.2. c im hot ng sn xut kinh doanh ca cng ty c phn Vinana.

L mt cng ty tr v lnh vc phn mm thng mi in t, mng hot ng chnh ca cng ty bao gm: Thit k, bo tr, bo dng Webstite Thng mi in t, gian hng ha, thit k logo, namecard,... Dch v qung co, qung b trc tuyn Dch v d liu trc tuyn T vn, lp t, chuyn giao cng ngh Pht trin phn mm ng dng. Mt lnh vc chim t trng doanh thu ln trong tng doanh thu cng ty l mng thit k website. Sn phm chin lc ca cng ty l website: http://cityshop.vn. Mc tiu tr thnh mt nn tng thng mi in t, ng dng website dn u th trng Vit Nam c th sn phm website gn vi mi mt cng ty, mt loi hnh doanh nghip, mt lnh vc kinh doanh, theo nhu cu mi khch hng nn th trng khch hng ca cng ty kh rng ln, sn phm c tnh cht bin thin theo nhu cu khch hng, sau khi thanh l hp ng cc website thng xuyn cn update thng tin, d liu nn nhn vin cng ty tng i linh ng v vic chm sc khch hng khu sau thanh l rt quan trng nhm to s tin tng, s m rng uy tn ca cng ty trn th trng. Cng ty cng c mt s lng khch hng ln, tim nng th trng th gii: n , Singapore Cityshop.vn c thit k v xy dng kt hp ba m hnh thng mi in t ph bin trn th gii B2C, C2C, B2B nhng m hnh c p dng rt thnh cng trn th gii trong nhiu nm va qua m in hnh l h thng Amazon, Ebay, Alibaba, Facebook Ti Vit Nam, cc m hnh B2C, C2C, B2B cng c kh nhiu cc doanh nghip p dng v pht trin trong nhng nm va qua nhng gp kh nhiu ro cn v thch thc trong qu trnh khng nh ch ng i ngi tiu dng.

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1.1.1.3. c im quy trnh cng ngh sn xut sn phm ca Cng ty c phn Vinana.
VINANA c i ng nhn vin trnh cao. VINANA c kinh nghim lu nm trong lnh vc Thit k website. VINANA c hn 4000 khch hng nh gi cao. http://cityshop.vn Tc phong phc v chuyn nghip, nhanh chng. Do c im sn phm ca cng ty mang mu sc ring so vi cc sn phm vt cht khc, theo nhu cu khch hng, nn quy trnh to nn mt sn phm website ca cng ty c chia lm 7 bc ch yu qua tip xc trc tip vi khch hng v email, in thoi: B1. Nhn vin kinh doanh( NVKD) nhn yu cu ca khch hng (KH) qua in thoi hoc email. B2. NVKD gi li cho KH Bn m t yu cu v mt s thng tin khc bng file nh km sau KH xem v in thng tin vo file Bn m t yu cu gi li cho NVKD. B3. NVKD t vn v thng nht vi KH v yu cu ca KH v giao din, chc nng B4. NVKD gi cho KH 02 - 03 bn demo giao din cho KH duyt. KH chn 01 giao din ng gi li cho NVKD. B5. NVDK gi Bo gi cho KH (sau khi phng k thut thm nh gi da trn yu cu ca KH vi NVKD) B6. Hai bn ng s k kt hp ng kinh t. D n c trin khai sau khi hai bn k kt hp ng kinh t. B7. Dch v sau hp ng: tip tc chm sc khch hng, theo di qu trnh hot ng, m rng th trng.

1.2.1.2. c im quy trnh bn hng ti Cng ty c phn Vinana

c im t chc ca Cng ty c quyt nh bi qui m kinh doanh, a dng v chng loi sn phm cng mc bao ph trn th trng trn ton quc. Quy trnh bn hng ca Cng ty c phn Vinana c th hin nh sau:

Cng ty c phn Vinana

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Nhn vin kinh doanh

Cng tc vin

i L

Ngi tiu dng cui cng S 1.1 : Quy trnh bn hng ca Cng ty c phn Vinana Phn ln lng hng ca Cng ty c tiu th thng qua knh tiu th th nht v th ba. Nhn vo s ta thy h thng tiu th ca Cng ty gm hai loi c bn: H thng knh tiu th trc tip v h thng knh tiu th gin tip. - H thng knh tiu th trc tip: Ch yu thng qua nhn vin kinh doanh ca Cng ty, h thng ny va mang li doanh thu va nghin cu nhu cu khch hng, to dng hnh nh ca Cng ty vi khch hng. H thng ny mang li nhiu li ch cho ngi tiu dng cui cng v thng qua nhn vin kinh doanh s c bn ng gi, phc v tn ni, cht lng m bo. - H thng knh tiu th gin tip: Ch yu thng qua trung gian l h thng cc i l i l, cng tc vin mang sn phm n tay ngi tiu dng cui cng. Knh tiu th ny d kin s mang li doanh thu ch yu cho Cng ty, pht huy ti a tc dng ca h thng ny Cng ty cn phi c s quan tm v nhng u i vi cc trung gian. Khch hng tham gia vo h thng ny c phc v vi lng hng ln, tham gia vo h thng ny ch yu l khch hng tnh xa, li ch tham gia vo h thng ny l ln v tit kim thi gian, chi ph, v c phc v vi s lng ln.

1.1.2. c im doanh thu ca Cng ty c phn Vinana

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Cng ty c phn Vinana l mt Cng ty phn mm chuyn thit k website, qung co trc tuyn. Hng ha Cng ty bn ra l sn phm phn mm, website, gian hng, qung co trc tuyn. phc v cho c th trng trong nc v th trng nc ngoi. Trong iu kin th trng cnh tranh gay gt, Cng ty vn ng vng v t khng nh mnh bng chnh cht lng sn phm, dch v sau bn hng. Thng hiu ca Vinana ngy cng to c uy tn v c lng tin khch hng. C th ni chnh l phn thng xng ng cho n lc phn u v c gng khng mt mi ca nhng ngi lnh o cng ty v ton b cn b cng nhn vin trong Cng ty. Ti thi im hin nay, vi s cnh tranh khc lit ca th trng ni chung v cc Cng ty hot ng trn lnh phn mm, thng mi in t ni ring, th vic la chn phng thc tiu th sao cho linh hot, l yu t rt quan trng. Nhn li nhng g cng ty c phn Vinana c c nh ngy hm nay ta khng khi t ho v cng ty v s tin thn ca cng ty ch bt ngun t tng ca mt nhm sinh vin ham m tin hc v s vn t i. Vi s ng tm, nim am m, say m cng vic v u kh khn v ti chnh, chnh v lng say m xch nhng ngi lnh o cng ty li gn nhau hn, cng quyt tm lm nn mt iu g . Thi gian ngnh cng ngh thng tin ca Vit Nam c bc t ph mi. Nhiu cng ngh tin tin trn th gii c p dng vo Vit Nam nh: My tnh c nhiu ngi bit n, cc phn mm tin hc ra i, vin thng bt u c a vo ng dng thay th dn cng vic th cng. Nm bt c xu th pht trin ca ngnh Cng ngh thng tin Vit Nam trong nhng nm ti, cng vi kin thc ca nhng ngi lnh o cng ty c phn Vinana khng ngng hc hi, nghin cu cho ra i cc sn phm ph hp vi th hiu ca ngi tiu dng. Hnh thc kinh doanh, bn hng hin nay ca Cng ty c phn Vinana ch yu l bn hng theo hp ng, d n n tay ngi tiu dng. Khch hng l yu t quan trng vi s sng cn ca cng ty, chnh v vy cng ty thit lp ra mt h thng bn hng y quy m, vi nhng nhn vin kinh doanh nhit tnh, am hiu v sn phm ca cng ty, h t vn trc tip n tn tay khch hng. Khch hng c th trc tip lin h ti vn phng Cng ty hoc thng qua h thng internet v in thoi. Ngoi vic la chn phng thc bn hng ph hp, Cng ty cng quan tm n vic a dng ha hnh thc thanh ton sao cho ph hp v thun tin vi mi khch hng. Khch hng c th

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thanh ton theo nhng phng thc khch nhau nh thanh ton bng tin mt, tin gi ngn hng, thanh ton bng th tn dng. Kinh doanh bn hng l hot ng ch cht trong Cng ty c phn Vinana. Chnh v vic bn hng c ngha vi Cng ty nn Cng ty cng cn a ra cch hch ton cng tc bn hng ph hp vi iu kin ca Cng ty. Doanh thu ti Cng ty ch yu l doanh thu bn hng v doanh thu hot ng ti chnh. Doanh thu bn hng ca Cng ty l doanh thu t vic bn nhng mt hng nh: Thit k, bo tr, bo dng Webstite Thng mi in t, gian hng ha, thit k logo, namecard,... Dch v qung co, qung b trc tuyn Dch v d liu trc tuyn T vn, lp t, chuyn giao cng ngh Pht trin phn mm ng dng. Doanh thu bn hng c xc nh theo hai cch: Th 1: Theo gi tr tng hp ng i vi nhng sn phm website, gian hng, qung co cng ty c nhiu gi s dng, bn cnh y c nhng hp ng gi tr theo s tha thun gia khch hng v cng ty Th 2: Theo cng thc i vi nhng sn phm: tn min Doanh thu bn hng = n gi bn x S lng hng bn Doanh thu hot ng ti chnh ch yu t vic thu li tin gi ngn hng; tin li do bn tr chm, tr gp ... Li tin gi ngn hng Li tin bn tr chm, tr gp = Tng s tin gi S tin tr chm, tr gp x Li sut ngn hng Li sut tr chm, tr gp x Thi hn gi Thi gian tr chm, tr gp

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1.1.3. c im chi ph ca Cng ty

Chi ph ti Cng ty bao gm cc khon chi ph: Gi vn hng bn, chi ph bn hng, chi ph qun l doanh nghip, chi ph hot ng ti chnh. Hot ng kinh doanh chnh ca Cng ty l sn xut v cung cp phn mm, website, dch v qung co trc tuyn, in n,. nn sau khi xc nh c s lng hng ho cung cp v m bo cc iu kin ghi nhn doanh thu; khi ghi nhn doanh thu k ton ng thi ghi nhn gi vn tng ng cho khi lng giao dch cung cp hng ho, dch v hon thnh trong k. Gi vn y bao gm: cc chi ph lin quan n vic sn xut phn mm, giao dch cung cp hng ho, dch v, gm c: + Chi ph nhn vin + Chi ph mua hng + Cc chi ph khc lin quan n hng ho, dch v bn ra. Khi pht sinh mt giao dch cung cp hng ho, dch v, k ton tin hnh tp hp trc tip tt c cc khon chi ph pht sinh lin quan n vic cung cp dch v . Cui k k ton tin hnh kt chuyn thng cc khon chi ph vo gi vn dch v hon thnh trong k. i vi vic bn tn min cho cc c nhn, cng ty, t chc, cng ty p dng theo phng php ch danh. Chi ph bn hng ti Cng ty bao gm chi ph tip khch, chi ph hoa hng tr cho i l bn hng. Chi ph tip khch ph thuc vo i tng khch hng, k hoch tip khc m NVKD ra c s ph chun ca Gim c. Chi ph hoa hng phi tr cho i l c tnh theo hai cch: i vi sn phm phn mm thit k website, qung co, hosting tnh theo cng thc sau: Hoa hng tr cho i l Tng gi bn hng bn = 15% x bn hng qua i l i vi sn phm phn mm in n, tn min v cc dch v, sn phm khc tnh theo cng thc sau:

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Hoa hng tr cho i l bn hng

10%

Tng gi bn hng bn qua i l

Chi ph qun l doanh nghip ti Cng ty gm chi ph mua vn phng phm, chi tip khch, hi ngh khch hng, cng tc ph, chi tin in nc, in thoi, ...... Chi ph hot ng ti chnh ti Cng ty bao gm chi ph v li tin vay phi tr, chi chit khu thanh ton cho ngi mua hng. Li tin vay phi tr Chit khu thanh ton cho ngi mua hng = Li sut vay x Tng s tin vay

2%

Tng s tin khch hng thanh ton trc hn

1.2. T chc qun l doanh thu, chi ph ca Cng ty c phn Vinana

Cng ty c phn Vinana c hot ng theo quy nh Lut ca doanh nghip. Qu trnh xy dng v pht trin n nay Cng ty tr thnh n v kinh doanh a ngnh, a sn phm; hot ng vi mng li rng khp. My mc, trang thit b hin i, i ng cn b qun l v cng nhn k thut c trnh , nng lc nm vng v lm ch cng ngh sn xut hin i. Cng ty c phn Vinana t chc qun l theo hnh thc tp trung, mi hot ng sn xut kinh doanh u di s ch o ca Hi ng qun tr. T chc b my qun l theo s sau:

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S 1.2. T chc b my qun l. (Ngun : Phng t chc hnh chnh) BAN GIM C Gim c: Nguyn Xun Hi Ph gim c kinh doanh: Nguyn Xun Cng Ph gim c k thut: Phm Vn Ho Ph gim c nhn s: Trn Vn Thin Qua s trn ta thy c t chc b my qun l ca cng ty hiu r thm v b my t chc ny th ta phi thy c chc nng v nhim v c ca tng phng ban nh sau:

1.

Hi ng qun tr: L c quan qun l cng ty, quyt nh mi vn lin quan

n mc ch, quyn li ca cng ty tr nhng vn thuc thm quyn ca i hi ng c ng.

2.

Gim c: L ngi i din cho Cng ty trc php lut v l ngi t chc

thc hin cc ngh quyt, quyt nh ca Hi ng qun tr v ch ng iu hnh sn xut kinh doanh theo iu l v t chc v hot ng ca Cng ty.

3.
4.

Cc ph gim c: L ngi iu hnh cc cng vic tuyn di ca Gim c.

Thc hin cc cng vic m gim c a ra, ng thi tr gip qun l Cng ty. Phng Kinh Doanh Sale

Lp k hoch Kinh doanh v trin khai thc hin. Thit lp, giao dich trc tip
vi h thng Khch hng, h thng nh phn phi, thc hin hot ng bn hng ti cc Khch hng nhm mang li Doanh thu cho cng ty, phi hp vi cc b phn lin quan nh K ton, Sn xut, Phn phi,...nhm mang n cc dch v y nht cho Khch hng.

Kinh doanh tn min (Domain), Server, Hosting, Qung Co - Truyn Thng

Internet( qung co trn internet: Google, Yahoo, Facebook, Vnexpress, bo in t, din n, rao vt, mng x hi ..) Thng mi in t, Dch v phn mm, Phn phi sn phm, Thit k Website, Logo, Namecard, Catalogue.. 5. Phng K Thut Tech

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Thc hin nghip v k thut: Lp trnh, thit k, nng cp, bo tr bo dng Website, Logo, Namecard, Catalogue. Cp nht d liu, kiu th, chuyn giao cng ngh 6. Phng Sng To Creative Sng to cc mu Logo, Namecard, Catalogue, Website. Sng to qung co, slogan. 7. Phng Thng Hiu Truyn Thng Marketing Thc hin chin dch PR, marketting, qung co, truyn thng cho cng ty v h thng khch hng. Lp k hoch, xy dng, pht trin, khai thc, bo v thng hiu cng ty v h thng khch hng. 8. Phng Ti chnh - K ton: C chc nng tham mu gip Gim c Cng ty theo ng cc quy nh hin hnh ca nh nc v ca cp trn, m bo cung cp trn, m bo cung cp kp thi vn cho sn xut kinh doanh, t chc thu hi vn v cng n, qun l ti sn cho Cng ty. ng thi phng ti chnh k ton cn l ni qun l, lu tr h s chng t k ton, thanh quyt ton cc chi ph sn xut, hch ton kinh t v cc ch k ton bo co thng k theo quy nh. 9. Phng Hnh chnh- Nhn S Tuyn dng, o to, huyn luyn v pht trin nhn s cng ty Trung tm Nghin cu - Kim th: R & D Nghin cu, kim tra, chy th, th nghim sn phm mi, dch v mi, m hnh mi Trung tm h tr khch hng: Call Center Gii p nhng thc mc v sn phm, dch v, m hnh, chnh sch .. ca cng ty cho khch hng da trn nn tng Vin thng Cng ngh thng tin. Mi phng ban c mt chc nng nhim v khc nhau, tuy nhin n to nn mt th thng nht, h tr nhau, n khp vi nhau mc ch cui cng l ng php lut v tng li nhun cho cng ty. Sn phm chnh ca cng ty l thit k website, mt website hon thin cn s phi hp cht ch gia 2 yu t khch hng v cng ty. Nhng thc cht chia nh hn ra, n

10.

11.

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li s kt hp, s n khp ca ba i tng: khch hng, nhn vin kinh doanh, nhn vin k thut. Cc bc cng vic ca mt hp ng website: B1. Nhn vin kinh doanh( NVKD) nhn yu cu ca khch hng (KH) qua in thoi hoc email. B2. NVKD gi li cho KH Bn m t yu cu v mt s thng tin khc bng file nh km sau KH xem v in thng tin vo file Bn m t yu cu gi li cho NVKD. B3. NVKD t vn v thng nht vi KH v yu cu ca KH v giao din, chc nng B4. NVKD gi cho KH 02 - 03 bn demo giao din cho KH duyt. KH chn 01 giao din ng gi li cho NVKD. B5. NVDK gi Bo gi cho KH (sau khi phng k thut thm nh gi da trn yu cu ca KH vi NVKD) B6. Hai bn ng s k kt hp ng kinh t. D n c trin khai sau khi hai bn k kt hp ng kinh t. B7. Dch v sau hp ng: tip tc chm sc khch hng, theo di qu trnh hot ng, m rng th trng. Vic thng nht gi tr hp ng do nhn vin kinh doanh tha thun v c gim c ph duyt. qun l cht ch hn cng ty c khung gi p dng ti thiu i vi cc chc nng website v bo mt gia cng ty vi khch hng. Chi ph trong cng ty c phn Vinana ngoi chi ph c nh: lng nhn vin vn phng, thu vn phng th chi ph bin i tnh theo d n chim mt t trng kh ln: chi ph nhn vin kinh doanh, k thut, tip khch. V u c qun l cht ch trn c s cc bn k hoch chi ph c gim c ph duyt. Cng ty cng thng xuyn m cc t khuyn mi, h tr khch hng s dng dch v ca cng ty gp phn tng ng k doanh thu t khuyn mi ng thi m bo s cn i, tin gia cc d n, cc hp ng.

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CHNG 2: THC TRNG K TON DOANH THU, CHI PH TI CNG TY C PHN VINANA 2.1. K ton doanh thu v thu nhp khc 2.1.1. Chng t v th tc k ton
L mt doanh nghip hot ng trong lnh vc cng ngh thng tin vi hai hnh thc bn hng chnh l bn hng trc tip v bn hng thng qua cc trung gian. Vi hnh thc bn hng trc tip: Tiu th trc tip l phng thc giao hng cho ngi mua trc tip ti cng ty. Sn phm khi bn giao cho khch hng c chnh thc coi l tiu th v Cng ty mt quyn s hu v s hng ny. Doanh thu bn hng c ghi nhn. Vi phng thc bn hng qua cc trung gian (cc i l v cng tc vin): Theo tho thun trong hp ng kinh t k kt gia hai bn, s hng gi i vn thuc quyn kim sot ca doanh nghip. Khi khch hng thanh ton hoc chp nhn thanh ton th li ch v ri ro c chuyn giao hon ton cho bn mua, doanh thu c ghi nhn. hch ton doanh thu bn hng, k ton s dng cc chng t sau: - Hp ng kinh t. - Ho n gi tr gia tng. - Phiu thu. - Giy bo c. Chng t gim gi hng bn: - Chit khu thng mi: trn ha n ghi r t l v s tin chit khu. Ngoi ra chng t km theo l cc vn bn v chnh sch chit khu thng mi ca cng ty. - Gim gi hng bn: Hy ha n c v vit ha n mi; hoc iu chnh gim trn ha n mua hng ln sau. Km theo l vn bn ghi nhn s ng gim gi. - Hng bn b tr li: Ha n ca bn mua xut tr li hng mua. Km theo l cc vn bn v l do b tr li hng. Chng t ghi nhn doanh thu ti chnh:

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

- Li tin gi: Giy bo C ca ngn hng. - Li tr chm, tr gp: Bin bn tha thun li tr chm, tr gp, phiu thu... Quy trnh lun chuyn chng t c thc hin nh sau: Khi khch hng v cng ty k kt Hp ng kinh t, k ton s lp ho n GTGT (Biu s 2.1) trnh th trng v k ton trng duyt, sau k ton thanh ton s lp phiu thu tin (Biu s 2.2) da trn ho n c duyt. Th qu thu tin v ghi s qu theo phiu thu ri chuyn li cho k ton ghi s k ton.

HA N

Mu s : 01 GTKT 3LL

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

GI TR GIA TNG Lin 3 : Ni b Ngy 02 thng 12 nm 2010 n v bn hng: Cng ty c phn Vinana S ti khon: in thoi: H tn ngi mua hng : Tn n v: Cng ty TNHH TVKD Hong Nguyn Bch a ch: 210A Nguyn Thin Thc, TP Kon Tum, tnh Kon Tum Hnh thc thanh ton: Chuyn khon STT A 01 Tn hng ha, dch v B Thit k website theo hp ng s 17/1011/HKT-VNN Cng tin hng Thu sut: Tng cng tin thanh ton S tin vit bng ch: Mi hai triu ng Ngi mua hng (K, ghi r h tn) Ngi bn hng (K, ghi r h tn) Tin thu GTGT: VT C MS: 610025344 S lng 1

QB/2010B S : 001368

a ch: S 21 ngch 37/2, ph Dch Vng, phng Dch Vng, qun Cu Giy, Thnh ph H Ni MS: 0104301072

n gi 2

Thnh tin 3=1x2 12.000.000 12.000.000 0 12.000.000

Th trng n v (K, ng du, ghi r h tn)

Biu 2.1: Ha n gi tr gia tng ti Cng ty c phn Vinana (Ngun : Phng ti chnh k ton) Ho n GTGT c k ton lp thnh 03 lin: - Lin 1: Lu. - Lin 2: Giao cho khch hng. - Lin 3: Ni b. Lu khi vit ha n: Cng ty c phn Vinana l cng ty cng ngh thng tin, chuyn sn xut phn mm, thit k website, qung co trc tuyn, thng mi in t, dch v domain, hosting.C mt s lu v mc thu sut ca cc sn phm nh sau:

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

Dch v thit k website + Tn min quc gia: Khng chu thu TGTG. Cc sn phm cn li (hosting, qung co, in n.): Thu sut TGTGT l 10% - Mi mt s ha n th hin mt mc thu sut khc nhau. Cn c vo Ho n c duyt, k ton thanh ton lp phiu thu tin:
CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni Mu s S38 - DN (Ban hnh theo Q s: 48/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

PHIU THU Ngy 02 thng 12 nm 2010

Quyn s: 06 S: 175 N TK 111: 12.000.000 C TK 112: 12.000.000

H tn ngi np tin: Trng Th Qu a ch: Phng k ton L do np: Rt TG nhp qu TM (Cty TNHH TVKD Hong Nguyn Bch thanh ton tin hng) S tin: 12.000.000 (Vit bng ch): Mi hai triu ng. Km theo: 01 chng t gc Ngy 02 thng 12 nm 2010 Gim c K ton trng Ngi np Ngi lp Th qu (K, h tn, ng (K, h tn) tin phiu (K, h tn) du) (K, h tn) (K, h tn)

Biu 2.2: Mu Phiu thu (Ngun : Phng ti chnh k ton) Trng hp khch hng thanh ton bng tin gi ngn hng, k ton cn c vo Giy bo C ghi s k ton.

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

NGN HNG NGOI GIY BO C IBT ONLINE THNG THNG LONG Ngy Gi in: 10:23:57AM S chng t: 068.J633.7685 Ngy gi nhn: S chuyn tin: 368910123114578 Note: Tr s chnh: TK ghi N: 120101003 Ngi tr tin: CONG TY TVKD HOANG NGUYEN BACH S TK: 120101003 a ch: NHNT Thng Long Ngi hng: CTCP VINANA TK ghi C: 491001865468 S TK: 0491001865468 Ti NH: VCB CAU GIAY S CMT: a ch: S tin: VN 12,000,000 Mi hai triu VND Ni dung: Sender: 01307001.DD: 311210.SHGD:1000612.BO: CONG TY TVKD HOANG NGUYEN BACH THANH TOAN TIEN THIET KE WEBSITE. Ma VAT Ngan hang: 0100112437 Ma VAT khach hang: GIAO DICH VIEN LIEN 2 Biu 2.3: Giy bo C (Ngun : Phng ti chnh k ton PHONG NGHIEP VU

2.1.2. Quy trnh ghi s k ton:

Cn c vo ho n GTGT, phiu thu tin, phiu bo c k ton ghi s Nht k chung, S k ton chi tit TK 511, S k ton chi tit TK 515, S ci TK 511, S ci TK 515:

CNG TY C PHN VINANA

Mu s S38 - DN

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

(Ban hnh theo Q s: 48/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

S K TON CHI TIT TK 5111 Doanh thu bn hng phn mm thit k website Qu IV/2010 VT: 1.000
NT ghi s Chng t S hiu Ngy thng Din gii TK i ng S pht sinh N C S d N C

S d u k 0 S pht sinh : ...................... ..... ...... 2/12/10 001368 2/12/10 - Thu tin thit k 112 12.000 website Cty TNHH TVKD Hong Nguyn Bch ........ ......... ...... ....................... ...... ....... 30/12/10 002165 30/6/10 Thu tin cho thu 111 2.200 webhosting Cng ty CP k thut Chnh Thng .. .. ........................ .. . . Cng s pht sinh 259,743 259,743 S d cui k 0 S ny c 10 trang nh s t trang 01 ti trang 10 Ngy m s: 01/10/2010 Ngy 31 thng 12 nm 2010 Ngy ........ thng ........ nm 200... Ngi ghi s K ton trng Gim c (K, ghi r h tn) (K, ghi r h tn) (K, ghi r h tn) Biu 2.4: Trch S k ton chi tit TK5111 (Ngun : Phng ti chnh k ton)
CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Mu s S38 - DN (Ban hnh theo Q s: 48/2006/Q-BTC

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

Giy, TP.H Ni

ngy 20/03/2006 ca B trng BTC)

S K TON CHI TIT TK 515 - Li tin gi, tin vay Qu IV/2010 VT: VN
NT ghi s Chng t S hiu Ngy thng Din gii TK i ng S pht sinh N C 0 ...... 17,590 .. ...... 52,770 52,770 0 S d N C

S d u k S pht sinh trong k: ....... ........ ........ ...................... ...... 25/11/10 111245 25/11/10 - Thu li tin gi ngn 112 hng ....... ......... ........ ....................... ..... Cng s pht sinh S d cui k

S ny c 10 trang nh s t trang 01 ti trang 10 Ngy m s: 01/10/2010 Ngy 31 thng 12 nm 2010 Ngy ........ thng ........ nm 200... Ngi ghi s K ton trng Gim c (K, ghi r h tn) (K, ghi r h tn) (K, ghi r h tn)

Biu 2.5: Trch S k ton chi tit TK515 (Ngun : Phng ti chnh k ton) Cui k cn c vo Ho n GTGT, s Nht k chung k ton vo s ci TK 511, TK 515:

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s S38 - DN (Ban hnh theo Q s: 48/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

S CI Qu IV/2010 Ti khon 511 Doanh thu bn hng VT: 1.000

NT ghi s A Chng t Ngy S hiu thng B C Din gii NKC Tran STT g s dng E G TK i ng H S tin N C

D 1 2 S d K 0 S pht sinh 12.000 2/12/10 001368 2/12/10 Thit k website 112 Cty TNHH TVKD Hong Nguyn Bch . .. . .. 2.200 30/12/10 002165 30/12/10 Cho thu 111 webhosting Cng ty CP k thut Chnh Thng 31/12/10 31/12/10 KC doanh thu 911 358,743,000 xc nh KQKD 358,743,000 358,743,000 Cng s PS S d CK 0 Ngy m s: 01/10/2010 Ngy 31 thng 12 nm 2010 Ngy ........ thng ........ nm 200... Ngi ghi s K ton trng Gim c (K, ghi r h tn) (K, ghi r h tn) (K, ghi r h tn)

Biu 2.6: Trch S Ci TK 511 (Ngun : Phng ti chnh k ton)

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni Mu s S38 - DN (Ban hnh theo Q s: 48/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

S CI
Qu IV/2010

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

Ti khon 515 Doanh thu hot ng ti chnh VT: VN

NT ghi s Chng t S hiu A .. 25/11/10 . 31/12/10 B .. 111245 .. Ngy thng C Din gii Nht chung Trang s E k STT dng G TK i ng H .. 112 .. 911 . 52,770 S tin N 1 C 2 0 17,590 .

D S d K S pht sinh 25/11/10 Thu li tin gi ngn hng . 31/12/10 Kt chuyn DTHTC xc nh KQKD Cng s pht sinh S d CK

52,770

52,770 0 ........

Ngy m s: 01/10/2010 thng ........ nm 200... Ngi ghi s (K, ghi r h tn)

Ngy 31 thng 12 nm 2010 Ngy K ton trng (K, ghi r h tn) Gim c (K, ghi r h tn)

Biu 2.7: Trch S Ci TK 515 (Ngun : Phng ti chnh k ton) K ton cc khon gim tr doanh thu. Cc khon gim tr doanh thu bao gm : gim gi hng bn, chit khu thng mi. K ton cn c vo chnh sch cng nh qui nh thanh ton ca Cng ty p dng hnh thc gim tr ph hp. Cc ti khon s dng: TK 521 Chit khu thng mi. Tk 532 Gim gi hng bn.

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

Cc ti khon trn c s dng lm gim tr doanh thu. Cui k c kt chuyn sang ti khon TK 911 Xc nh kt qu kinh doanh, xc nh doanh thu cung cp hng ho, dch v cui k.

2.2. K ton chi ph 2.2.1. K ton gi vn hng bn 2.2.1.1. Chng t v th tc k ton

Hot ng kinh doanh chnh ca Cng ty l thit k website v qung co trc tuyn nn sau khi xc nh c s lng hng ho cung cp v m bo cc iu kin ghi nhn doanh thu; khi ghi nhn doanh thu k ton ng thi ghi nhn gi vn tng ng cho khi lng giao dch cung cp hng ho, dch v hon thnh trong k. Gi vn y bao gm : cc chi ph lin quan n giao dch cung cp hng ho, dch v, gm c: Chi ph nhn vin Chi ph o to qun tr Chi ph i li, chuyn hng. Cc chi ph khc lin quan n hng ho, dch v bn ra. Khi pht sinh mt giao dch cung cp hng ho, dch v, k ton tin hnh tp hp trc tip tt c cc khon chi ph pht sinh lin quan n vic cung cp dch v . Cui k k ton tin hnh kt chuyn thng cc khon chi ph vo gi vn dch v hon thnh trong k. i vi vt t, ph tng xut kho phc v cho qu trnh cung cp dch v k ton p dng theo phng php n gi bnh qun. Chng t s dng phn nh cc nghip v pht sinh lin quan n gi vn, k ton s dng cc chng t lin quan nh: Ho n GTGT Phiu chi Phiu phn b chi ph bn hng Bng lng nhn vin Bng phn b lng nhn vin theo tng d n

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

Khi pht sinh nghip v lin quan n cung cp dch v, hng ho, k ton xc nh gi vn lin quan n hng ho v dch v t cc chng t lin quan. T lm c s cho vic xc nh gi vn ca hng ho dch v xut bn trong k k ton. y l c s quan trng trong vic xc nh chi ph v kt qu kinh doanh trong k. Ti khon phn nh gi vn ca Cng ty, k ton s dng TK 632. Cng ty m s chi tit cho ti khon qun l theo m hng tng ng: Thnh phm phn mm, qung co, tn min, hosting.. Ngoi ti khon chnh l TK 632 Cng ty cn s dng cc ti khon lin quan nh: TK156, TK155, TK511, TK

2.2.1.2. K ton chi tit gi vn hng bn

Cn c vo cc chng t lin quan nh: Hp ng kinh tn, Ha n GTGT xc nhn hng ha, dch v bn, chuyn giao, Ho n GTGT hng mua vo, phiu chi, k ton tin hnh nhp liu tt c cc khon chi ph pht sinh lin quan n giao dch cung cp hng ho dch v vo s Nht k chung. cui k, khi xc inh c doanh thu cung cp dch v, k ton thc hin cc thao tc kt chuyn cc khon chi ph tng ng chi ra sang gi vn m khng kt chuyn qua TK 154, ng thi kt chuyn gi vn hng bn ra t TK 632 xc nh kt qu kinh doanh theo nh khon: + N TK 632: C TK 621, 622, 627: + N TK 911: C TK 632:

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s S38 - DN (Ban hnh theo Q s: 48/2006/Q-BTC

ngy 20/03/2006 ca B trng BTC) S K TON CHI TIT TK 6321 - Gi vn phn mm thit k website. Qu IV/2010 VT: VN

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

NT ghi s

Chng t S Ngy hiu thng

Din gii

TK i ng

S pht sinh N 0
...... 100,367,500

S d N C

....... 31/12/10

........ 35

........ 31/12/10

31/12/10

31/12/10

S d u k S pht sinh: ...................... ...... Gi vn hp ng s 155 01/1011/HKT-VNN Ti hp ng s 22/1011/HKT-VNN Kt chuyn gi vn 911 hng bn

100,367,500

Ngy m s: 01/04/2009 thng ........ nm 200... Ngi ghi s (K, ghi r h tn)

100,367,500 100,367,500 Cng s pht sinh S d cui k 0 Ngy 30 thng 06 nm 2009 Ngy

........

K ton trng (K, ghi r h tn)

Gim c (K, ghi r h tn)

Biu 2.8: Trch S k ton chi tit TK6321 (Ngun : Phng ti chnh k ton)

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s S38 - DN (Ban hnh theo Q s: 48/2006/Q-BTC

ngy 20/03/2006 ca B trng BTC) S K TON CHI TIT TK 6322 Dch v qung co. Qu IV/2010 VT: VN Din gii TK S pht sinh S d

NT ghi

Chng t

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

S hiu

Ngy thng

i ng S d u k S pht sinh: ...................... ...... Gi vn hp ng s 156 20101101/QC/VNN ti hp ng s 20101102/QC/VNN Cng s pht sinh S d cui k

N 0

....... 02/5/09

........ 35

........ 02/05/09

...... 35,123,100

35,123,100

35,123,100

Ngy m s: 01/10/2010
thng ........ nm 200... Ngi ghi s (K, ghi r h tn)

Ngy 31 thng 12 nm 2010

K ton trng (K, ghi r h tn)

Ngy

........

Gim c (K, ghi r h tn)

Biu 2.9: Trch S k ton chi tit TK6322

2.2.1.3. K ton tng hp v gi vn hng bn

Gi vn hng bn c tnh bng gi thnh thc t ca cc dch v , c k ton tng hp chi ph v tnh gi thnh cho tng loi dch v . Ga vn hng bn c theo di thng qua S ci TK 632: Gi vn hng bn.
Tr gi vn hng bn trong k = Tr gi thc mua vo ca hng bn + Chi ph phn b cho hng bn trong k .

SV: Trng Th Qu KTA1K10B

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CNG TY C PHN VINANA a ch: S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni S CI TI KHON M ti khon : 632 - Tn ti khon : Ga vn hng bn Chng t Ngy thng ghi s S hiu B Ngy thng C D u k Din gii Ti khon i ng E
100,367,500 35,123,100

S pht sinh N 1 C 2

n v tnh: VN S d N 3 C 4

31/12/2010 PKT1201 31/12/2010 PKT1202 31/12/2010 PKT1203 31/12/2010 PKT1204

31/12/2010 Ga vn PM, thit k website 627, 155 31/12/2010 Gi vn dch v qung co 155 31/12/2010 Gi vn tn min, hosting 627 Gi vn sn phm in n, 31/12/2010 catalogue. Cng s pht sinh S d cui k K ton trng ( K ghi r h tn )

179,371,500 179,371,500

Ngi lp biu ( K ghi r h tn )

x Ngy 31/12/2010 Gim c (K ghi r h tn )

Biu 2.10: Trch S k ton chi tit TK632 (Ngun : Phng ti chnh k ton)

SV: Trng Th Qu KTA1K10B

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2.2.2. K ton chi ph bn hng 2.2.2.1. Chng t v th tc k ton

Chng t Chi ph bn hng bao gm : Chi ph hoa hng, i l Lng nhn vin bn hng. Cc khon chi ph ph cp cho nhn vin bn hng Cc khon chi ph lin quan n bn hng nh: lp t, bo hnh, sa cha, v cc dch v sau bn Chi cho hot ng marketing ca b phn bn hng Cc chi ph khc lin quan n bn hng. hch ton chi ph bn hng cc chng t sau : Giy ngh thanh ton Chi ph bo hnh, bo dng Bng k lng v cc khon ph cp cho nhn vin bn hng Ho n cc dch v: tin in, nc, tu xe, my bay, i cng tc lp t theo hp ng, d n Cc chi ph lin quan khc: Bng chm cng, Chi ph hoa hng phi tr cho i l c tnh theo hai cch: i vi sn phm phn mm thit k website, qung co, hosting tnh theo cng thc sau: Hoa hng tr cho i l Tng gi bn hng bn = 15% x bn hng qua i l i vi sn phm phn mm in n, tn min v cc dch v, sn phm khc tnh theo cng thc sau: Hoa hng tr cho i l Tng gi bn hng bn = 10% x bn hng qua i l

- Lng nhn vin bn hng: Tnh theo cng thc

Tin lng Trong = Lng c bn + Lng doanh s

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

Lng c bn = Hi x Ltt Hi: l h s lng cp bc (chc v). Ltt: l tin lng ti thiu theo quy nh hin hnh ca Nh nc. Lng doanh s = Doanh s x % tha thun gia Cng ty v NVKD Ti khon phn nh chi ph bn hng k ton Cng ty s dng ti khon TK 6421. Khi pht sinh chi ph bn hng, k ton tp hp chi ph v hch ton bn n TK 6421. Cui k tp hp v kt chuyn sang ti khon TK 911 tp hp chi ph v xc nh kt qu kinh doanh. Ngoi TK 6421 k ton cn s dng cc ti khon lin quan n tp hp chi ph bn hng nh : TK 111, TK 331, TK 911..

2.2.2.2. K ton chi tit chi ph bn hng

Cn c vo cc chng t lin quan nh: Ho n GTGT, phiu chi, k ton tin hnh nhp liu tt c cc khon chi ph pht sinh lin quan n hot ng bn hng v cung cp dch v cng ty vo s Nht k chung. n cui k, khi xc inh c doanh thu cung cp dch v, k ton thc hin cc thao tc kt chuyn khon chi ph bn hng tng ng chi ra xc nh kt qu kinh doanh theo nh khon: N TK 911: C TK 641: hch ton chi ph tin lng thng 12 nm 2010, k ton s dng Bng lng thng 12 v phiu chi.

n v: cng ty c phn VINANA

Mu s 02 - LTL

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

a ch: s 21 ngch 37/2 Dch Vng CG - HN MST: 0104301072 Phng KD

(Ban hnh theo Q48/2006/Q - BTC) ngy 14/09/2006 ca B Trng BTC

BNG THANH TON TIN LNG

STT 1 2 3 4 5 6 7 8 9 H v tn Nguyn Xun Cng Nng Hong Anh Nguyn Xun Dng Hong Th Thy Dng NVKD V Vn Linh NVKD Nguyn Th Thy Linh NVKD inh Thanh Loan NVKD Hong Th Nhung NVKD Trng Th Qu NVKD Tng lng Thng 12 nm 2010 Tng Chc v lng Tm ng 1.652.000 GKD 80.000 NVKD 642.500 NVKD 890.800 389.000 416.000 189.000 536.000 96.000 1.000.000 Thc nhn 1.652.000 80.000 642.500 890.800 389.000 416.000 189.000 536.000 96.000 4.891.300 K nhn

Biu 2.11: Trch Bng lng bn hng (Ngun : Phng ti chnh k ton) Cn c vo Bng tnh lng k ton vit phiu chi tin:

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng,

Mu s: 02-TT (Ban hnh theo Q s:48/2006/Q-BTC ngy

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

Q.Cu Giy, TP.H Ni

20/03/2006 ca B trng B TC)

PHIU CHI Ngy 31 thng 12 nm 2010

Quyn s: 05 S: 155 N TK 641: 4.891.300 C TK 111: 4.891.300

H tn ngi nhn tin: Trng Th Qu a ch: Phng k ton L do chi: Thanh ton tin lng nhn vin bn hng thng 12/2010 S tin: 4.891.300 (Vit bng ch): Bn triu tm trm chn mi mt nghn ba trm ng. Km theo: 01 chng t gc Ngy 30 thng 12 nm 2010 Ngi np Ngi lp Th qu tin phiu (K, h tn) (K, h tn) (K, h tn)

Gim c (K, h tn, ng du)

K ton trng (K, h tn)

Biu 2.12: Phiu chi (Ngun: Phng ti chnh k ton)

2.2.2.3. K ton tng hp v chi ph bn hng

Cn c vo Bng tnh lng, phiu chi tin, k ton ghi S k ton chi tit TK 641, S Nht k chung v vo S ci TK 64214:

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s: 02-TT (Ban hnh theo Q s:15/2006/Q-BTC ngy 20/03/2006 ca B trng B TC)

S K TON CHI TIT

SV: Trng Th Qu KTA1K10B

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TK 64214 Chi ph tin lng Qu IV/2010 VT: VN

NT ghi s Chng t S Ngy hiu thng Din gii TK i ng S pht sinh N C S d N C

....... 31/12/10 .......

........ 155 .........

........ 31/12/10 ........

S d u k 0 S PS trong k: ...................... ...... Thanh ton chi ph 111 4.891.300 tin lng ....................... ..... ...... Cng s pht sinh S d cui k

......

......

Ngy m s: 01/10/2010

8.121.300 8.121.300 0 Ngy 31 thng 12 nm 2010

Ngy ........ thng ........ nm 200... Ngi ghi s K ton trng (K, ghi r h tn) (K, ghi r h tn)

Gim c (K, ghi r h tn)

Biu 2.13: Trch S k ton chi tit TK64214 (Ngun: Phng ti chnh k ton)

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s: 02-TT (Ban hnh theo Qs:15/2006/Q-BTC ngy 20/03/2006 ca B trng B TC)

S CI

SV: Trng Th Qu KTA1K10B

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Qu IV/2010 Ti khon 6421 Chi ph bn hng VT: VN NT ghi s A Chng t S Ngy hiu thng B C Din gii Nht k chung Trang STT s dng E G . . TK i ng H
.. 111 . 911

S tin N 1
0 .. 4.891.300 . 10.840.000

C 2

D S d K S pht sinh . . . 31/12/10 156 31/12/10 Thanh ton chi ph tin lng . .. .. . 31/12/10 31/12/10 Kt chuyn chi ph bn hng xc nh KQKD Cng s pht sinh S d CK Ngy m s: 01/10/2010 Ngy ........ thng ........ nm 200... Ngi ghi s (K, ghi r h tn)

10.840.000 0

10.840.000

Ngy 31 thng 12 nm 2010 Gim c (K, ghi r h tn)

K ton trng (K, ghi r h tn) Biu 2.14: Trch S Ci TK 641

2.2.3. K ton chi ph qun l doanh nghip 2.2.3.1. Chng t v th tc k ton

Chi ph qun l doanh nghip bao gm chi mua vn phng phm,chi tip khch, hi ngh khch hng, cng tc ph, chi in nc, in thoi, chi lng b phn qun l, khu hao ti sn c nh, .... Lng b phn qun l: c tnh theo cng thc sau: TL = TLtg + TLns Trong : TLtg: L tin lng thi gian, c tnh trn tin lng cp bc (chc v) v cc h s ph cp theo quy nh hin hnh.

SV: Trng Th Qu KTA1K10B

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TLns: L tin lng nng sut, c tnh trn c s cng vic c giao, mc hon thnh nhim v, hiu qu cng vic, trnh chuyn mn nghip v, mc phc tp v qun l iu hnh cng vic. - Cch tnh tin lng thi gian (TLtg): TLtg = Lcb + Cc khon ph cp Trong : Lcb l lng c bn ca cn b, nhn vin hin ang hng. Lcb = Hi x Ltt Hi: l h s lng cp bc (chc v). Ltt: l tin lng ti thiu theo quy nh hin hnh ca Nh nc. - Cch tnh tin lng nng sut (TLns): TLns = Hns x Lns x H (A, B, C) Trong : Hns: H s nng sut ca mi ngi c xc nh theo bng lng nng sut. Lns: Mc lng ca h s lng nng sut, c xc nh bng tng lng nng sut thng chia cho tng h s nng sut ca b phn. H (A, B, C): H s xp loi: Loi A = 1; Loi B = 0,8; Loi C: 0,5. Chng t s dng hch ton tin lng l Bng chm cng v bng thanh ton tin lng. - Khu hao ti sn c nh ti b phn qun l: c tnh theo phng php khu hao ng thng, trch khu hao v phn b khu hao theo thng. Mc khu hao hng nm ca 1 TSC c tnh theo cng thc: Mkhn = Nguyn gi ca TSC x T l khu hao nm Trong : 1 T l khu hao nm = x 100 S nm s dng d kin Mc khu hao hng thng ca 1 TSC c tnh theo cng thc: Mkhn Mc khu hao thng = 12 (Mkht) Hoc: Mkht = Nguyn gi ca TSC x T l khu hao thng

SV: Trng Th Qu KTA1K10B

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Trong : 1 T l khu hao thng = S nm s dng d kin x 12 x 100

Chng t s dng hch ton khu hao TSC l Bng tnh v phn b khu hao TSC. - hch ton chi ph tip khch, hi ngh khch hng, cng tc ph, ... k ton s dng chng t l Ho n GTGT .

2.2.3.2. K ton chi tit chi ph qun l doanh nghip

Cn c vo Ho n GTGT v phiu chi tin k ton tin hnh ghi S Nht k chung, S k ton chi tit TK 6428:

HA N GI TR GIA TNG Lin 2 : Giao cho khch hng Ngy 15 thng 12 nm 2010

Mu s: 01 GTKT 3LL DN / 2010B S : 00145

n v bn hng: Cng ty c phn Sen a ch: 590 Lc Long Qun Ty H - H Ni. M s thu: 0100109025 H tn ngi mua hng: Cng ty c phn Vinana a ch: S 21 ngch 37/2, ph Dch Vng, phng Dch Vng, qun Cu Giy, TP.H Ni. M s thu: 0104301072 Hnh thc thanh ton: Tin mt.

SV: Trng Th Qu KTA1K10B

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STT A 01

Tn hng ha, dch v B Dch v n ung

VT S lng C 1

n gi 2

Thnh tin 3=1x2 1.000.000 1.000.000 100.000 1.100.000

Cng tin hng Thu sut: 10% Tin thu GTGT: Tng cng tin thanh ton S tin vit bng ch: Mt triu mt trm ngn ng chn.
Ngi mua hng (K, ghi r h tn) Ngi bn hng (K, ghi r h tn)

Th trng n v (K, ng du, ghi r h tn)

Biu 2.15: Ho n GTGT Cn c vo Ho n GTGT c duyt chi k ton vit phiu chi tin:

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s: 02-TT (Ban hnh theo Q s:48/2006/Q-BTC ngy 20/03/2006 ca B trng B TC)

SV: Trng Th Qu KTA1K10B

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PHIU CHI Quyn s: 05 Ngy 30 thng 12 nm 2010 S: 166 N TK 6428: 1.000.000 N TK 1331: 100.000 C TK 111: 1.100.000 H tn ngi nhn tin: Trng Th Qu a ch: Vn phng Cng ty L do chi: Tip khch S tin: 1.100.000 (Vit bng ch): Mt triu, mt trm ngn ng. Km theo: 01 chng t gc Ngy 30 thng 12 nm 2010 Ngi Ngi lp Th qu nhn tin phiu (K, h tn) (K, h tn) (K, h tn)

Gim c (K, h tn, ng du)

K ton trng (K, h tn)

Biu 2.16: Phiu chi (Ngun: Phng ti chnh k ton) Cn c vo Ho n GTGT v phiu chi tin k ton tin hnh ghi S Nht k chung, S k ton chi tit TK 6428:

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s: 02-TT (Ban hnh theo Qs:48/2006/Q-BTC ngy 20/03/2006 ca B trng B TC)

SV: Trng Th Qu KTA1K10B

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S K TON CHI TIT TK 6428 Chi ph khc bng tin Qu IV/2010 VT: VN
NT ghi s Chng t S Ngy hiu thng Din gii TK i ng S pht sinh N C S d N C

S d u k 0 S pht sinh ....... ........ ........ trong k: ...... ...... 30/12/10 166 30/12/10 ...................... 111 1.100.000 ....... ......... ........ Chi tip khch ..... ...... ...... 30/12/10 169 30/12/10 ....................... 111 1.150.000 Thanh ton tin ..... ..... ...... in ........................ Cng s pht 25.034.200 25.034.200 sinh S d cui k 0 Ngy m s: 01/10/2010 Ngy 31 thng 12 nm 2010 Ngy ........ thng ........ nm 200... Ngi ghi s K ton trng Gim c (K, ghi r h tn) (K, ghi r h tn) (K, ghi r h tn)

Biu 2.17: Trch S k ton chi tit TK6428 (Ngun: Phng ti chnh k ton) Cn c vo S nht k chung, k ton vo S ci TK 642:

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s: 02-TT (Ban hnh theo Qs:15/2006/QBTC ngy 20/03/2006 ca B trng

SV: Trng Th Qu KTA1K10B

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Bo co thc tp

B TC)
S CI

Qu IV/2010
Ti khon 642 Chi ph qun l doanh nghip VT: NV NT ghi s A Chng t S Ngy hiu thng B C Din gii NKC Tran STT g s dng E G TK i ng H ...... 111 ...... 111 911 S tin N 1 0 .......
1.100.000 ....... 1.150.000 25.034.200

C 2

D S d K S pht sinh ..... ...... ....... 30/12/10 166 30/12/10 Chi tip khch ...... ...... ....... . Thanh ton tin 30/12/10 169 30/12/10 in Kt chuyn chi 31/12/10 31/12/10 ph QLDN xc nh KQKD Cng s pht sinh S d CK Ngy m s: 01/10/2010 Ngy ........ thng ........ nm 200... Ngi ghi s K ton trng (K, ghi r h tn) (K, ghi r h tn)

25.034.200

25.034.200

0 Ngy 31 thng 12 nm 2010 Gim c (K, ghi r h tn)

Biu 2.18: Trch S Ci TK 642

2.2.4. K ton chi ph ti chnh 2.2.4.1. Chng t v th tc k ton 2.2.4.1. Chng t v th tc k ton:
Chi ph ti chnh ti Cng ty ch yu l khon chi ph li tin vay phi tr v chi chit khu thanh ton cho ngi mua hng. Chit khu thanh ton Tng s tin khch hng = 1% x cho ngi mua hng thanh ton trc hn Li tin vay phi tr = Li sut vay x Tng s tin vay

SV: Trng Th Qu KTA1K10B

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hch ton chi ph li tin vay phi tr, k ton s dng chng t: phiu chi tin (Biu s 2.19): Quy trnh ghi s k ton: Cn c vo phiu chi tin, k ton ghi s Nht k chung (Biu s 2.23), S k ton chi tit TK 6351 (Biu s 2.20), sau Cn c vo S Nht k chung k ton vo S ci TK 635 (Biu s 2.21):

2.2.4.2. K ton chi tit chi ph ti chnh

Cn c vo phiu chi tin, k ton ghi s Nht k chung, S k ton chi tit TK 6351, sau Cn c vo S Nht k chung k ton vo S ci TK635:

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s: 02-TT (Ban hnh theo Qs:15/2006/Q-BTC ngy 20/03/2006 ca B trng B TC)

SV: Trng Th Qu KTA1K10B

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PHIU CHI Quyn s: 05 Ngy 31 thng 12 nm 2010 S: 167 N TK 635: C TK 111: H tn ngi nhn tin: Trng Th Qu a ch: Vn phng Cng ty L do chi: Tr li tin vay di hn. S tin: 4.208.000 (Vit bng ch): Bn triu hai trm linh tm ngn ng chn. Km theo: 01 chng t gc. Ngy 31 thng 12 nm 2010 Gim c (K, h tn, ng du) K ton trng (K, h tn) Ngi nhn tin (K, h tn) Ngi lp phiu (K, h tn) Th qu (K, h tn)

Biu 2.19: Phiu chi (Ngun: Phng ti chnh k ton)

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s S38 - DN (Ban hnh theo Q s: 15/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

S K TON CHI TIT

SV: Trng Th Qu KTA1K10B

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TK 6351 Chi ph li vay Qu IV/2010 VT: 1.000

NT ghi s Chng t S hiu Ngy thng Din gii S d u k S pht sinh trong k: ...................... Tr li tin vay di hn ....................... ........................ Cng s pht sinh S d cui k Ngy m s: 01/04/2009 ........ nm 200... Ngi ghi s (K, ghi r h tn) TK i ng S pht sinh N C 0 ...... 111 ..... 0 0 0 ..... ...... ...... ...... S d N C

.......

........

........

.......

.........

........

Ngy 30 thng 06 nm 2009 Ngy ........ thng K ton trng (K, ghi r h tn) Gim c (K, ghi r h tn)

Biu 2.20: Trch S k ton chi tit TK6351 (Ngun: Phng ti chnh k ton) 2.2.4.3. K ton tng hp v chi ph ti chnh
Cn c vo S Nht k chung, k ton vo S Ci ti khon 635.

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s S03b - DN (Ban hnh theo Q s: 15/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

S CI Qu IV/2010

SV: Trng Th Qu KTA1K10B

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Ti khon 635 Chi ph ti chnh VT: NV

NT ghi s A .... .... Chng t S Ngy hiu thng B C ..... .... ....... ...... Din gii D S d K S pht sinh Tr li tin vay DH Chi chit khu thanh ton Tr li tin vay DH Kt chuyn chi ph ti chnh xc nh KQKD Cng s pht sinh S d CK Nht k chung Trang STT s dng E G TK i ng H ..... .... 911 0 0 0 S tin N 1 0 ....... ...... C 2

Ngy m s: 01/10/2010 Ngy ........ thng ........ nm 200... Ngi ghi s K ton trng (K, ghi r h tn) (K, ghi r h tn)

Ngy 31 thng 12 nm 2010 Gim c (K, ghi r h tn)

Biu 2.21: S ci TK 635 (Ngun: Phng ti chnh k ton)

2.2.5. K ton chi ph khc 2.2.5.1. Chng t v th tc k ton

Chi ph khc ca Cng ty cng ch yu t hot ng thanh l nhng bn TSC, l khon chnh lch gia gi tr cn li (GTCL) v gi thanh l nhng bn. Tng t nh thu nhp khc, chi ph nhng bn cng c tp hp v nhp liu t cc chng t nh: Ho n GTGT, Bin bn thanh l TSC. Khi pht sinh nghip vu thanh l nhng bn m xut hin chi ph khc.

SV: Trng Th Qu KTA1K10B

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HA N GI TR GIA TNG Lin 2 : Giao cho khch hng Ngy 18 thng 10 nm 2010

Mu s: 01 GTKT 3LL DN / 2009B S :

n v bn hng: a ch: M s thu: H tn ngi mua hng: Cng ty c phn Vinana a ch: S 21 ngch 37/2, ph Dch Vng, phng Dch Vng, qun Cu Giy, TP.H Ni. M s thu: 0104301072 Hnh thc thanh ton: Tin mt. n TT Tn hng ha, dch v VT S lng Thnh tin gi A 01 B Vn chuyn my tnh c Cng tin hng Thu sut: 10% Tng cng tin thanh ton S tin vit bng ch:
Ngi mua hng (K, ghi r h tn) Ngi bn hng (K, ghi r h tn)

3=1x2

Tin thu GTGT:

Th trng n v (K, ng du, ghi r h tn)

Biu 2.22: Ho n GTGT Cn c vo Ho n GTGT c duyt chi k ton vit phiu chi tin:
CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni Mu s: 02-TT (Ban hnh theo Qs:15/2006/Q-BTC ngy 20/03/2006 ca B trng B TC)

SV: Trng Th Qu KTA1K10B

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PHIU CHI Ngy thng nm 2010

Quyn s: 05 S: N TK 811: N TK 1331: C TK 111:

H tn ngi nhn tin: Trng Th Qu a ch: Vn phng Cng ty L do chi: Thu vn chuyn hng thanh l S tin: (Vit bng ch): Km theo: 01 chng t gc Ngy 18 thng 10 nm 2010 Ngi Ngi lp Th qu nhn tin phiu (K, h tn) (K, h tn) (K, h tn)

Gim c (K, h tn, ng du)

K ton trng (K, h tn)

Biu 2.23: Phiu chi (Ngun: Phng ti chnh k ton) Cn c vo phiu chi tin, k ton ghi s Nht k chung, S k ton chi tit TK 811, sau Cn c vo S Nht k chung k ton vo S ci TK 811:

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s S38 - DN (Ban hnh theo Q s: 15/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

SV: Trng Th Qu KTA1K10B

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S K TON CHI TIT TK 811 Chi ph khc Qu IV/2010 VT: VN

NT ghi s Chng t S hiu Ngy thng Din gii TK i ng S pht sinh N C 0 ..... ...... S d N C

.......

........

........

S d u k S pht sinh trong k: ...................... ...... Thu vn chuyn my 111 tnh thanh l Cng s pht sinh S d cui k

0 0

Ngy m s: 01/10/2010 Ngy ........ thng ........ nm 200... Ngi ghi s K ton trng (K, ghi r h tn) (K, ghi r h tn)

Ngy 31 thng 12 nm 2010 Gim c (K, ghi r h tn)

Biu 2.24: Trch S k ton chi tit TK811 (Ngun: Phng ti chnh k ton)

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s S03b - DN (Ban hnh theo Q s: 15/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

S CI

SV: Trng Th Qu KTA1K10B

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Qu IV/2010 Ti khon 811 Chi ph khc VT: 1.000

NT ghi s A .... .... Chng t S Ngy hiu thng B C ..... .... ....... ...... Din gii D S d K S pht sinh Kt chuyn chi ph ti chnh xc nh KQKD Cng s pht sinh S d CK Nht k chung Trang STT s dng E G TK i ng H ..... .... S tin N 1 0 ....... ...... C 2

Ngy m s: 01/10/2010 Ngy ........ thng ........ nm 200... Ngi ghi s K ton trng (K, ghi r h tn) (K, ghi r h tn)

Ngy 31 thng 12 nm 2010 Gim c (K, ghi r h tn)

Biu 2.25: Trch S Ci TK811 (Ngun: Phng ti chnh k ton) 2.2.5.3. K ton tng hp v chi ph bn hng
Chng t s dng: Ha n, phiu chi tin, quyt nh mua sm, thanh l, nhng bn. V cc chng t khc c lin quan, K ton v s Nht k chung, s k ton chi tit ti khon tng ng, sau cn c vo s Nht k chung k ton vo S ci ti khon tng ng.
CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni Mu s S38 - DN (Ban hnh theo Q s: 15/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

S K TON CHI TIT

SV: Trng Th Qu KTA1K10B

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Tn ti khon:..................... Qu IV/2010 VT: 1.000

NT ghi s Chng t S hiu Ngy thng Din gii S d u k S pht sinh trong k: ...................... TK i ng S pht sinh N C 0 ...... ..... ...... S d N C

.......

........

........

Cng s pht sinh S d cui k Ngy m s: 01/10/2010 ........ nm 200... Ngi ghi s (K, ghi r h tn)

Ngy 31 thng 12 nm 2010 Ngy ........ thng K ton trng (K, ghi r h tn) Gim c (K, ghi r h tn)

Biu 2.26: Trch S k ton chi tit TK811 (Ngun: Phng ti chnh k ton)

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s S03b - DN (Ban hnh theo Q s: 15/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

S CI Qu IV/2010 Ti khon 811 Chi ph khc VT: 1.000

SV: Trng Th Qu KTA1K10B

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NT ghi s A .... ....

Chng t S Ngy hiu thng B C ..... .... ....... ......

Din gii D S d K S pht sinh Kt chuyn chi ph ti chnh xc nh KQKD Cng s pht sinh S d CK

Nht k chung Trang STT s dng E G

TK i ng H ..... ....

S tin N 1 0 ....... ...... C 2

Ngy m s: 01/10/2010 Ngy ........ thng ........ nm 200... Ngi ghi s K ton trng (K, ghi r h tn) (K, ghi r h tn)

Ngy 31 thng 12 nm 2010 Gim c (K, ghi r h tn)

Biu 2.27: Trch S Ci TK811 (Ngun: Phng ti chnh k ton)

2.2.6. K ton kt qu kinh doanh Cng vic cui cng ca mi k sn xut kinh doanh l vic xc nh kt qu tiu th ca doanh nghip. Mi doanh nghip u mun kt qu kinh doanh ca mnh tt, thu c li nhun cao. Kt qu bn hng l c s nh gi hiu qu hot ng kinh doanh, trnh , nng lc qun l v l cn c ban lnh o cng ty a ra phng hng cho nhim k ti. Do vy, vic xc nh v phn nh ng n kt qu kinh doanh l mt trong cc nhim v quan trng i vi nhn vin k ton. Cui mi k kinh doanh, k ton thc hin cc bt ton kt chuyn gi vn, doanh thu, chi ph qun l doanh nghip v xc nh kt qu tiu th trong k. Cc s liu c phn nh vo s Nht k chung v s ci cc ti khon c lin quan: - S ci TK911: Phn nh bt ton kt chuyn cui k xc nh kt qu kinh doanh ca Cng ty trong k.

SV: Trng Th Qu KTA1K10B

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- S Nht k chung: L hnh thc k ton hin nay Cng ty ang p dng, phn nh cc nghip v pht sinh trong thng, nhm mc ch theo di qun l v lu tr thng tin. Cui nm, ngy 31/12 sau khi kt chuyn doanh thu v cc khon chi ph, k ton s xc nh kt qu tiu th thnh phm trong k ca Cng ty : Kt qu tiu th = Doanh thu bn hng & CCDV + Danh thu ti chnh v thu nhp khc Gi vn hng bn CPQLDN - CPBH - Chi ph ti chnh v chi ph khc.

CNG TY C PHN VINANA S 21 ngch 37/2, ph Dch Vng, P.Dch Vng, Q.Cu Giy, TP.H Ni

Mu s S03b - DN (Ban hnh theo Q s: 15/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

S CI Qu IV/2010 Ti khon 911 Xc nh kt qu kinh doanh VT: 1.000

NT ghi s A Chng t S Ngy hiu thng B C Din gii D Nht k chung Trang STT s dng E G TK i ng H S tin N 1 C 2

SV: Trng Th Qu KTA1K10B

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S d K S pht sinh 31/12 31/12 Kt chuyn doanh thu thun xc nh KQKD Kt chuyn doanh thu hot ng ti chnh xc nh KQKD Kt chuyn gi vn hng bn xc nh KQKD Kt chuyn chi ph bn hng xc nh KQKD Kt chuyn chi ph qun l doanh nghip xc nh KQKD Kt chuyn chi ph hot ng ti chnh xc nh KQKD Kt chuyn KQKD v TK421Li nhun cha phn phi Cng s pht sinh S d CK

511 515 632 641 642 635 421

143,444,530 358,743,000

358,743,000

31/12 31/12 31/12 31/12 31/12

31/12 31/12 31/12 31/12 31/12

52,770
179,371,500 10,840,000 25,034,200

31/12

31/12

358,743,000

Ngy m s: 01/10/2010
Ngy ........ thng ........ nm 200... Ngi ghi s (K, ghi r h tn) K ton trng (K, ghi r h tn)

Ngy 31 thng 12 nm 2010

Gim c (K, ghi r h tn)

Biu 2.28: S ci TK 911 (Ngun: Phng ti chnh k ton) Nhn xt: Nh vy l kt qu kinh doanh trong k ca Cng ty l c li . Kt qu ny thu c l do mt s l do sau y: Doanh thu thc hin ca doanh nghip trong k b p chi ph qun l doanh nghip v cc chi ph khc. iu chng t sn phm ca Cng ty p ng c nhu cu ca khch hng. Chnh v vy, Cng ty cng cn y mnh hn vic quan tm n vn bn hng v cung c dch v t y mc doanh thu t c cao hn trong cc k k ton tip theo.

SV: Trng Th Qu KTA1K10B

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Tit kim, chi ph hp l trong vic bn hng v qun l doanh nghip, gp phn tng kt kinh doanh trong k. V vy, trong cc k kinh doanh tip theo Cng ty cn pht huy sao cho vic s dng chi ph hp l v hiu qu hn.

CHNG 3: HON THIN K TON DOANH THU, CHI PH, KT QU KINH DOANH TI CNG TY C PHN VINANA 3.1. nh gi chung v thc trng k ton doanh thu, chi ph, kt qu kinh doanh ti Cng ty v phng hng hon thin
Cng vi s trng thnh v pht trin khng ngng ca Cng ty c phn Vinan, cng tc k ton ni chung v k ton doanh thu, chi ph v xc nh kt qu kinh doanh ni ring i vo n np n nh vi h thng s sch k ton tng y ,

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phn nh thc trng ca cng ty. Bn cnh nhng thnh qu t c cng tc k ton ti Cng ty cng khng th trnh khi nhng kh khn cn khc phc. y l mt vi u im v nhc im c th .

3.1.1- u im
- B my k ton hot ng mt cch gn nh, phn b hp l r rng ph hp vi nng lc, chuyn mn ca tng cn b phng k ton trong cng ty. K ton ni chung, k ton bn hng v xc nh kt qu kinh doanh ni ring ng gp khng nh trong vic qun l hiu qu hot ng kinh doanh ca Cng ty c phn Vinana. - H thng s sch k ton ca cng ty c m kh y . Cc s sch u c m theo ng nguyn tc s k ton c quy nh trong ch hin hnh ca nh nc. Qu trnh ghi chp cc nghip v bn hng kh hon thin, vic ghi s cn c vo cc chng t hp l c kim tra. - Cc cn b k ton c trnh nghip v chuyn su, u tt nghip cc trng i hc chuyn nghnh k ton, c trnh nghip v, tc phong lm vic khoa hc , c tinh thn trch nhim. Hng nm cc cn b nhn vin k ton ca cng ty u c tham gia v cc kha hc nng cao trnh chuyn mn nghip v . - Hin nay, phng k ton ca cng ty c nhng k ton vin m nhim cng tc k ton tiu th v xc nh kt qu tiu th vi h thng s sch ghi chp qu trnh bn hng theo tng nghip v, theo tng ha n dm bo doanh thu c xc nh mt cch chnh xc nht. Bn cnh m bo cho vic mua bn hng ca khch hng din ra nhanh chng v thun tin, ton b k ton bn hng, theo di cng n v vit ha n u c thc hin trn my vi tnh, s dng phn mm excel. - Ti khon s dng ti Cng ty theo ng ch k ton hin hnh theo Q48/2006. l h thng ti khon do B ti chnh ban hnh. - Thc hin y theo lut thu, khai bo thu r rng, tnh s thu phi np cho Ngn Sch Nh Nc, theo lut thu hin hnh ca nh nc. - Doanh nghip s dng phn mm Excel vo cng tc k ton do gim c thi gian lm vic ng thi cung cp kp thi chnh xc cc thng tin k ton cho Ban Lnh o cng ty a ra nhng quyt nh mang tnh chin lc.

3.1.2- Nhc im

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- Song song nhng kt qu t c cng tc k ton ni chung v k ton doanh thu, chi ph v xc nh kt qu kinh doanh ni ring vn tn ti nhng nhc im cn khc phc ngy cng hon thin cng tc k ton ti Cng ty. - Vic trch lp d phng n thu kh i : Hin nay cng ty ang c nhiu khch hng trong c nhiu khch hng n lu hoc khng c kh nng chi tr nn trch lp vo ti khon. - dng phn mm Excel k ton nhng vn phi ghi chp li vo s sch nn gy nhiu phin toi, nhm ln v thi gian ca nhn vin ...

3.1.3. Phng hng hon thin

Cng tc k ton l hot ng lun i hi trnh nghip v tt v lun nm bt c cc thay i ca cc chnh sch k ton thc hin ph hp vi yu cu ca cc nh qun tr. Do vy, Cng ty c phn Vinana cn to iu kin cho cc nhn vin k ton ni ring v nhn vin cng ty ni chung c tham gia cc lp hc bi dng nghip v hng nm, nng cao trnh chuyn mn cng nh cc k nng c nhn p dng vo cng vic, m bo c s tin b ca c nhn v phc v cho nhu cu pht trin ca Cng ty. Tm li, hon thin cng tc k ton doanh thu, chi ph v kt qu kinh doanh i hi phi c s n lc ca chnh nhng ngi lm cng tc qun l v nhng ngi thc hin s ch o . Xut pht t nhu cu ca th trng m p ng tng kt qu kinh doanh v cng t yu cu i hi v tnh hiu qu trong cng vic thit k m hnh qun l ti chnh - k ton cho thch hp vi Cng ty trong iu kin hin nay.

3.2. Cc gii php hon thin k ton doanh thu, chi ph, kt qu kinh doanh ti Cng ty c phn Vinana 3.2.1- V cng tc qun l doanh thu, chi ph
Cng ty cn thc hin mt s gii php lin quan n cch thc t chc k ton doanh thu, chi ph v xc nh kt qu kinh doanh nh sau: - Cng ty nn p dng hnh thc chit khu hng bn mt cch hp l, linh hot khuyn khch khch hng mua khi lng ln hoc thanh ton ng hn. - Ngoi phng thc bn hng nh trn, vic a dng ho phng thc bn hng s lm doanh thu bn hng ca Cng ty phong ph hn.

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- Cng vic tm hiu, nghin cu th trng ca phng kinh doanh l rt quan trng ng thi Cng ty cn tng cng v c nhng chnh sch c th v cng tc Marketing.

3.2.2- V ti khon s dng v phng php tnh gi, phng php k ton 3.2.3- V chng t v lun chuyn chng t
Cng ty c th a ra nhng quy nh hp l trong vic lun chuyn chng t mt cch hp l, trnh vic rp khun my mc lm gim nng sut cng vic. Chng hn: Khi th trng i vng, c th quy nh chng t bn hng c gi tr 5.000.000 th chng t ch cn thng qua k ton trng k duyt v trnh th trng k sau, cn ga tr hng ln hn 5.000.000 th tu tng trng hp c th trao i v xin kin th trng qua in thoi hoc c bit hn th ch th trng v gii quyt.

3.2.4- V s k ton chi tit 3.2.5- V s k ton tng hp 3.2.6- V bo co k ton lin quan n bn hng
K ton c th b sung thm mt s bo co chi tit nhm cung cp thng tin mt cch chi tit, chnh xc v bn hng nh: - Bo co doanh thu theo tng mt hng: + Mt hng phn mm, thit k website + Mt hng qung co + . T bo co chi tit ny ngi qun l s nm bt c mt hng no c tiu th nhiu hn, mang li doanh thu, li nhun cao hn, t s c nhng quyt nh ng n cho k hoch kinh doanh ca k tip theo. - Bo co cng n phi thu theo tng i tng khch hng,...

3.2.7. iu kin thc hin gii php

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KT LUN
Thng tin k ton ng vai tr ht sc quan trng trong bt k mt doanh nghip no v n quyt nh n s tn ti v pht trin ca doanh nghip. Chnh v vy, b my k ton c th cung cp cc thng tin hu ch mt cch nhanh chng, y v chnh xc th hon thin cng tc hch ton doanh thu, chi ph v kt qu kinh doanh i vi cc doanh nghip l mt vn cn thit phi t ra v gii quyt. Hon thin k ton doanh thu, chi ph v kt qu kinh doanh s gp phn vo vic hon thin b my k ton va Cng ty, gip cho Cng ty c th tng doanh thu, li nhun v gim thiu chi ph, tit kim c nhng yu t khng cn thit m vn m bo c tnh chnh xc, kp thi ca cc bo co k ton.

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Sau mt thi gian tm hiu cng tc k ton Cng ty c phn Vinana, em phn no nm bt c thc trng cng tc t chc h thng k ton trong mt doanh nghip v nhng cng vic cn phi lm i vi phn hnh k ton doanh thu, chi ph v xc nh kt qu kinh doanh. iu gip em hiu su hn v l lun chung, so snh c s ging v khc nhau gia l lun v thc tin nhm b sung kin thc c hc trn gh nh trng. Qua thi gian thc tp ti Cng ty c phn Vinana nh s gip tn tnh ca cc cn b nhn vin phng Ti chnh - K ton Cng ty cng ging vin TS Phm Thnh Long, em nm bt c nhng u im cn pht huy v nhng hn ch cn khc phc trong cng tc k ton doanh thu, chi ph v xc nh kt qu kinh doanh ti Cng ty, iu ny cng gip ch rt nhiu cho cng vic ca em sau ny v em hon thnh Chuyn tt nghip chuyn ngnh vi ti: Hon thin k ton doanh thu, chi ph v xc nh kt qu kinh doanh ti Cng ty c phn Vinana. Vi kh nng v thi gian c hn, nhng thiu st trong Chuyn l khng trnh khi, em mong c s thng cm v ng gp kin ca cc thy c gio v cn b cng nhn vin Cng ty c phn Vinana Chuyn c hon thin hn. Qua Chuyn ny em xin c by t lng bit n chn thnh ti cc thy c gio Trng i hc Kinh t quc dn, c bit l ging vin TS. Phm Thnh Long cng ton th cn b cng nhn vin trong Cng ty c phn Vinana tn tnh gip em trong qu trnh hon thnh Chuyn ny. H Ni, ngy 10 thng 06 nm 2011 Sinh vin thc hin

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