BI TP THC HNH PHN MM K TON FAST ACCOUNTING

Cng ty ABC thc hin chc nng sn xut v kinh doanh hng ho, cng ty gm cc b
phn c bn sau:
- B phn sn xut gm 2 phn xng (PXA v PXB): PXA sn xut sn phm A
(SPA) v B (SPB); PXB sn xut sn phm C (SPC) v D (SPD)
- Sn phm A c sn xut t VLC1, VLC2, VLP1, VLP2; Sn phm B c sn
xut t VLC2,VLC3, VLP2, VLP3; Sn phm C c sn xut t VLC3, VLC4,
VLP3, VLP4; Sn phm D c sn xut t VLC4, VLC5, VLP4, VLP5.
- Hnh thc s k ton: Nht k chung
- Np thu GTGT theo phng php khu tr
- ng tin hch ton ngm nh: VND
- Chu k sn xut kinh doanh: thng
- K ton hng tn kho theo phng php k khai thng xuyn
- Phng php tnh gi thnh: theo nh mc
- Phng php tnh t gi ghi s trong cc pht sinh lin quan n ngoi t: trung bnh
thng
- Mi giao dch mua bn hng ho vt t v thanh ton u c theo di bng hp
ng
Bi thc hnh s 1: Thit lp thng tin ban u cho h thng k ton my
1/ Mc ch:
2/ Ni dung:
- Khai bo cc n v c s (nu cng ty ca bn l cng ty m)
- Khai bo tn ngi s dng, mt khu ca ngi s dng v phn quyn cho ngi
s dng phn mm k ton.
- Khai bo ngy bt u ca nm ti chnh
- Khai bo ngy u tin nhp d liu vo phn mm
- Khai bo ng tin hch ton v cc ngoi t thng xuyn s dng ca doanh
nghip
- Khai bo t gi hch ton ca doanh nghip
- Khai bo cc b phn sn xut kinh doanh ca doanh nghip
- Khai bo cc thng tin cho mn hnh cp nht chng t.
- Khai bo ng dn sao chp d liu t ngoi vo phn mm Fast v t phn mm
Fast ra ngoi.
- Khai bo cc tham s tu chn khc nh: Tn doanh nghip ca bn, a ch, m s
thu, in thoi, E_mail, Fax, cch hin th ca cc d liu kiu s
3/ Trnh t thc hin
Vo Menu H thng la chn cc chc nng tng ng vi tng yu cu c th.
4/ S liu o to
Hy thit lp cc thng tin ban u sau y cho phn mm k ton Fast Accounting
- Cng ty: Cng ty sn xut v dch v thng mi ABC (M cng ty: ABC). a ch
123A - Trn Hng o Hai B Trng H Ni. M s thu: 100011-110111.

L mt cng ty nh nn ch c 1 n v c s l: Cng ty SX v TM ABC (M

n v: 000); hai phn xng sn xut (PXA Phn xng A, PXB Phn xng B)
v hai b phn bn hng (Ca hng 1 -001, Ca hng 2-002)
- Ngy bt u ca nm ti chnh: 01/01/hin ti
- Ngy u tin nhp d liu: 01/01/hin ti
- M ng tin hch ton ngm nh: VND; m ngoi t ngm nh:
Bi thc hnh s 2: Cp nht h thng danh mc t in v s d u k
1/ Mc ch
- Xc nh cc ti khon hch ton ca doanh nghip
- Xc nh cc khch hng, nh cung cp ca doanh nghip
- Xc nh cc hp ng mua bn, cc kh c vay m cc doanh nghip thc hin cc
giao dch
- Xc nh cc loi hng ho vt t, nguyn vt liu cng nh cc kho hng ca doanh
nghip
- Xc nh cc loi thu sut mua bn ca doanh nghip doanh nghip
- Xc nh s d u k (u nm) ca cc ti khon, cc khon doanh nghip cn phi
tr hay cn phi thu ca tng i tng cng n, theo tng ho n.
- Xc nh s lng tn kho, gi tr tn kho ca tng hng ho vt t tng kho hng.
2/ Ni dung
- Danh mc tin t
- Danh mc ti khon
- Danh mc thu sut u ra
- Danh mc thu sut u vo
- Danh mc hp ng mua hng
- Danh mc hp ng bn hng
- Danh mc kh c vay
- Danh mc khon mc ph
- Danh mc kho hng
- Danh mc nhm hng ho vt t
- Danh mc hng ho vt t
3/ Trnh t thc hnh
Chn phn h k ton tng ng (Tng hp; Vn bng tin; Mua hng v cng n phi thu
hay Bn hng v cng n phi tr hoc Hng tn kho) -> Chn Danh mc t in -> Chn
danh mc cn khai bo
4/ S liu o to
-

DANH MC TI KHON
Ti khon
1121AC
B
1122EU

Tn ti khon
Tin VND gi ngn hng
ACB
Tin ngoi t gi ngn

M
NT

Tk
m

112
1
EUR 112
2

Bc Loi
3
3

1
1

Tk
cng
n

Tk
S
ci

R
1122US
D
154PXA
154PXB
3111AC
B
621PXA
621PXB
622C
622PXA
622PXB
6271C
6271PX
A
6271PX
B
6272C
6272PX
A
6272PX
B
6273C
6273PX
A
6273PX
B
6274C
6274PX
A
6274PX
B
6277C

hng EUR
2
Tin ngoi t gi ngn
112
hng USD
USD 2
Chi ph SXKD d dang
PXA
154
Chi ph SXKD d dang
PXB
154
Vay ngn hn VN ngn
hng ACB
3111
Chi ph NVL trc tip PXA
621
Chi ph NVL trc tip PXB
621
Chi ph nhn cng trc tip
chung
622
Chi ph nhn cng trc tip
PXA
622
Chi ph nhn cng trc tip
PXB
622
Chi ph nhn vin phn x627
ng chung
1
Chi ph nhn vin phn x627
ng PXA
1
Chi ph nhn vin phn x627
ng PXB
1
627
Chi ph vt liu chung
2
627
Chi ph vt liu chung PXA
2
627
Chi ph vt liu chung PXB
2
Chi ph cng c dng c
chung
6273
Chi ph cng c dng c
chung PXA
6273
Chi ph cng c dng c
chung PXB
6273
Chi ph khu hao TSC
627
chung
4
Chi ph khu hao TSC
627
chung PXA
4
Chi ph khu hao TSC
627
chung PXB
4
Chi ph dch v mua ngoi
627
chung
7
3

3
2
2

1
1
1

6277PX Chi ph dch v mua ngoi

A
PXA
6277PX Chi ph dch v mua ngoi
B
PXB
Chi ph bng tin khc
6278C
chung
6278PX Chi ph bng tin khc
A
chung PXA
6278PX Chi ph bng tin khc
B
chung PXB
64171
64172

627
7
627
7
627
8
627
8
627
8
641
7
641
7

Chi ph tip khch, hi hp

Chi ph dch v mua ngoi
khch

3
3

DANH MC TIN T
M ngoi t
AUD
EUR
FRC
JPY
USD
VND

Tn ngoi t
la c
ng Europe
ng France php
ng Yn Nht
la M
ng Viet nam
Danh mc tin t

M ngoi
t
AUD
EUR
FRC
JPY
USD
VND

Tn ngoi t
la c
ng Europe
ng France php
ng Yn Nht
la M
ng Viet nam
DANH MC KHCH HNG

Stt M khch

Tn khch

1 ABC

Khch hng ABC

2 KHD1

i l D1

a ch
123A Trn Hng o H
Ni
1/26 QL, 13 Hip Bnh,
Qung Ngi
4

M s thu

0100686200-003-1

3 KHD2

i l D2

4 KHH1

Khch hng H1

5 KHH2

khch hng H2

6 KHH3

Khch hng H3

7 KHH5

Khch hng H5
Cty in Lc h
Ni
Cty Nc Sch H
Ni
Cty in Thoi H
Ni
Cty Qung Co
GoldSun

8 NBL01
9 NBL02
10 NBL03
11 NBL04
12 NBL05
13 NBL06
14 NBL07
15 NBL08
16 NBL09
17 NBL11
18 NBL12
19 NBL13
20 NBL14
21 NBL15
22 NBL16
23 NBS1
24 NBS2
25 NBS3
26 NBS4

99 u C P9, Tn Bnh,
TPHCM
65 Hong vn Th,Cn
Th
110A ng Yn Ph,H
Ni
Cm cng hng khng
Min Nam
254 inh B Lnh,
Nng
A2 Trn Nguyn Hn H
Ni

01003206431

31B Yn Ph, H Ni

0300167835-4

47 Nguyn Du H Ni
21 L Phng Hiu,
TPHCM
29B L Trng Tn,
Cty Vinatexco
TPHCM
M Linh ,Vnh Ph, H
Cty LD t Toyota Ni
Cty C Kh Trn H- 32 Trn Quang Khi,
ng o
Nng
Cty Kim Ton
Khng Thng ,ng a,
Vaco
H Ni
Cty Hng H
Ng Quyn , Qung Ngi
Cty Vt T Tng
Hp Thanh Xun
Thanh Xun bc, H Ni
Cc Thu H Ni
175 Ging V, H Ni
1 Bn chng Dng, Q1,
Kho Bc Nh Nc
TPHCM
18 Nguyn Thi Hc, ba
Ngn Hng ACB
nh , H Ni
Bo Him X Hi
12 Nguyn Th Minh
Thnh Ph
Khai, Q3, TPHCM
Bo Him Y T
13 Nguyn Th Minh
Thnh Ph
Khai, Q3, TPHCM
Ngi Bn S1
47 Trng tin, H Ni
Ngi Bn S2
46 L Li,Tp Cn Th
811A ng Gii Phng,
Ngi Bn S3
Nng
Ngi Bn S4
181 Ging V, Nng
5

0100101900-1

0301307676-001-1
0100951182
0101019783
0100686223-1
0100105528-1
0301464044-1
0102455067-1
0100866220-1

0300103282-1

0300147941-3
0100686209001-1
0100230800-1

27
28
29
30
31
32
33

NBS5
NVHLL
NVHPT
NVMBV
NVTNV
NVTVT
POCHEN

Ngi Bn S5
L L Hng
Phm Thy Hng
Bi Vn Mi
Nguyn vn T
Trn Vn Tm
cng ty POCHEN

133 Nguyn Cng Tr

Phng K Ton
Phng Hnh Chnh
Phng Bn Hng
Phng Vt T
Phng Tiu Th
i Loan

0100320500-1

DANH MC HP NG BN
S hp ng
HD001KH1
HD002KH2
HD003KH3
HD004KH5
HD005LD
1

Ni dung hp
ng
Cung cp hng
ho, TP
Cung cp hng
ho, TP
Cung cp hng
ho, TP
Cung cp hng
ho, TP
Cung cp hng
ho, TP

M
KH
KHH1
KHH2
KHH3
KHH5
KHD1

Ngy K
1/01/200
8
1/01/200
8
1/01/200
8
1/01/200
8
1/01/200
8
6

Ngy ht
Ngy thc
hn
hin
31/03/200
8
1/01/2008
31/03/200
8
2/01/2008
31/03/200
8
3/01/2008
31/03/200
8
4/01/2008
31/03/200
8
5/01/2008

HD006LD
2

Cung cp hng
ho, TP

1/01/200
8

KHD2

31/03/200
8

6/01/2008

DANH MC HP NG MUA
S hp ng

Ni dung hp ng
Cung cp hng
HD001NBS1 ho, TP
HD002 NBS Cung cp hng
2
ho, TP
HD003
Cung cp hng
NBS3
ho, TP
HD004
Cung cp hng
NBS4
ho, TP
HD005
Cung cp hng
NBS5
ho, TP
Cung cp hng
HD006CTTX ho, TP

M KH

Ngy K
1/01/200
8
1/01/200
8
1/01/200
8
1/01/200
8
1/01/200
8
1/01/200
8

NBS1
NBS2
NBS3
NBS4
NBS5
NBL11

Ngy ht Ngy
hn
thc hin
31/03/200 1/01/200
8
8
31/03/200 2/01/200
8
8
31/03/200 3/01/200
8
8
31/03/200 4/01/200
8
8
31/03/200 5/01/200
8
8
31/03/200 6/01/200
8
8

Danh mc kh c vay
M kh c

S kh
c

KU01AC
B
001/K
U
KU02AC
B
002/K
U
KU03AC
B
003/K
U

Ni
dung
Vay
ngn
hn
Vay
ngn
hn
vay
ngn
hn

Ngy
vay

Ngy
o hn

Li
sut
Gi tr vay
(%
thng
)

10/1/200
7
3/31/200
8

280,000,0
00

2/01/200 5/01/200
8
8

200,000,0
00

3/01/200 6/01/200
8
8

100,000,0
00

1.
1.
1.

Li
sut
qu
hn
(%)

Ti
khon
vay

2.

3111AC
B

2.

3111AC
B

2.

3111AC
B

DANH MC KHO HNG

Loi
TK
Tn kho
kho
kho
Kho vt liu chnh
0
Kho nhin liu
0
Kho cng c, dng c, ph tng,
vt liu ph
0
Kho thnh phm
0
Kho hng ho
0
Kho i l D1
1 157
Kho i l ca khch hng H1
1 157
Kho i l ca khch hng H3
1 157

M kho
KVLC
KNL
KCC
KTP
KHH
KDLD1
KDLH1
KDLH3

DANH MC NHM HNG HO VT T

Loi
nhm
1
1
1
1
1
1
1

M nhm
HH
TP
VLC
VLP
CC
PT
NL

Tn nhm
Hng ho
Thnh phm
vt liu
vt t
cng c
ph tng
nhin liu
DANH MC HNG HO VT T

ma_vt
ten_vt
VLC1 vt liu chnh

Dvt
Kg

vt_ton_kho gia_ton tk_vt

1
1 1521
8

tk_dt

tk_g
v

tk_tl

VLC2
VLC3
VLC4
VLP1
VLP2
VLP3
VLP4
H1
H2
H5
H3
SPA
SPB
SPC
SPD
CC1
CC2
NL1
PT1
VLC5
VLP5

VLC1
vt liu chnh
VLC2
vt liu chnh
VLC3
vt liu chnh
VLC4
vt liu ph VLP1
vt liu ph VLP2
vt liu ph VLP3
vt liu ph VLP4
Hng H1
Hng H2
Hng H5
Hng H3
sn phm A
sn phm B
sn phm C
sn phm D
Cng c 01
Cng c 02
nhin liu 1
ph tng 1
vt liu chnh
VLC5
vt liu ph VLP5

Kg

1 1521

Kg

1 1521

Kg
Kg
Kg
Kg
Kg
Kg
mt
ci
ci
ci
ci
ci
ci
ci
ci
lt
chic

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

1
1
1
1
1
3
3
3
3
1
1
1
1
1
1
1
1

Kg
Kg

1
1

1 1521
1 1522

1521
1522
1522
1522
1522
156
156
156
156
155
155
155
155
1531
1531
1523
1524

5111
5111
5111
5111
5112
5112
5112
5112

632
632
632
632

Vo s d u k cho cc ti khon sau

Bng s d u k ca cc ti khon
Ngy: 01/01/2008
Ti khon
Tn ti khon
N
1111

Tin mt Vit Nam

S d
N
NT

30,000,000
170,000,00
0

1121ACB Tin VND gi ngn hng ACB

1122EUR Tin ngoi t gi ngn hng EUR

20,000,000

1122USD Tin ngoi t gi ngn hng USD

1521
Nguyn liu, vt liu chnh

75,000,000
48,000,000

1,00
0
5,00
0

5311
5311
5311
5311
5312
5312
5312
5312

1522
1523
1524
1531
154PXA
154PXB

Vt liu ph
Nhin liu
Ph tng
Cng c, dng c
Chi ph SXKD d dang PXA
Chi ph SXKD d dang PXB

156

Hng ha

2112

Nh ca, vt kin trc

2113

My mc, thit b

2114
2115
21412
21414
21415

Phng tin vn ti, truyn dn

Thit b, dng c qun l
Hao mn nh ca, vt kin trc
Hao mn phng tin vn ti
Hao mn dng c, thit b qun l
Vay ngn hn VN ngn hng
3111ACB ACB
Chi ph phi tr: phn li vay phi
3351
tr
411
4211

5,000,000
5,000,000
2,000,000
8,000,000
37,500,000
42,000,000
170,000,00
0
300,000,00
0
142,500,00
0
105,000,00
0
52,000,000

Ngun vn kinh doanh

Li nm trc

12,900,000
8,400,000
9,500,000
280,000,00
0
2,000,000
861,200,00
0
28,000,000

Bng s d cng n phi thu u k

Ti khon: 13111 Phi thu ca khch hng hot ng sn xut kinh doanh
Ngy 01/01/2008
S d
STT M khch
Tn khch
N
C
1
KHH1
Khch hng H1
35 000 000
2
KHH2
Khch hng H2
15 000 000
Tng cng
50 000 000
Cc khon phi thu c ha n c th nh sau:
Ngy chng t
S chng t
M khch
TK cng
S tin
n
31/12/2007
950045
KHH1
13111
35 000 000
31/12/2007
753578
KHH2
13111
15 000 000
Bng s d cng n tm ng u k
10

Ti khon: 141 Tm ng
Ngy 01/01/2008
STT M khch
1
2

NVTNV
NVTVT

S d

Tn khch

N
6 000 000
4 000 000
10 000 000

Nguyn Vn T
Trn Vn Tm
Tng cng

Bng s d cng n phi tr u k

Ti khon: 33111 Phi tr cho ngi bn - hot ng sn xut kinh doanh
Ngy 01/01/2008
S d
STT M khch
Tn khch
N
C
1
NBS1
Ngi bn S1
50 000 000
2
NBS2
Ngi bn S2
20 000 000
Tng cng
70 000 000
Cc khon phi tr c ha n c th nh sau:
Ngy chng t
S chng t
M khch
31/12/2007
31/12/2007

157154
584921

NBS1
NBS2

TK cng
n
33111
33111

S tin
50 000 000
20 000 000

S d u k ca kh c vay
Ti khon: 3111ACB Vay ngn hn Ngn hng ACB
Ngy 01/01/2008
S d
STT Ti khon
M kh c
N
C
1
3111ACB
001/KU
280 000 000
Tng cng
280 000 000
Tn kho u k
TN KHO U K CA HNG HO, VT T, THNH PHM
(Gia tn kho tnh theo phng php trung bnh thng)
Ngy 01/01/2008
M
M vt
Tn u (s D u (Gi
STT kho
t
Tn vt t
DVT lng)
tr)
1 KCC CC1
Cng c 01
ci
100
5000000
2 KCC CC2
Cng c 02
ci
20
3000000
3 KNL NL1
nhin liu 1
lt
1000
5000000
4 KCC PT1
ph tng 1
chic
20
2000000
vt liu chnh
5 KVLC VLC1
VLC1
Kg
6000
6000000
6 KVLC VLC2
vt liu chnh
Kg
4000
8000000
11

KVLC VLC3

KVLC VLC4

KVLC VLC5

10 KCC

VLP1

11 KCC

VLP2

12 KCC

VLP3

13 KCC

VLP4

14 KCC

VLP5

VLC2
vt liu chnh
VLC3
vt liu chnh
VLC4
vt liu chnh
VLC5
vt liu ph
VLP1
vt liu ph
VLP2
vt liu ph
VLP3
vt liu ph
VLP4
vt liu ph
VLP5

Kg

4000

12000000

Kg

3000

12000000

Kg

2000

10000000

Kg

1000

500000

Kg

1000

1000000

Kg

1000

1500000

Kg

500

1000000

Kg

400

1000000

Tn kho u k ca hng ho tnh tn kho theo phng php NTXT

S
M
M
Tn
CT Ngy ct
kho
hng
hng
S lng
Thnh tin
1
31/12/2007 KHH
H1
Hng H1
10000
74000000
2
31/12/2007 KHH
H2
Hng H2
5000
64000000
3
31/12/2007 KHH
H3
Hng H3
1000
32000000
Bi thc hnh s 3: K ton mua hng v cng n phi tr
1/ Mc ch
- Theo di tng hp v chi tit hng mua vo theo tng mt hng, tng nh cung cp v
tng hp ng.
- Theo di cc khon phi tr, tnh hnh tr tin v tnh trng cng n phi tr cho cc
nh cung cp
- Cp nht cc ho n mua hng (mua ni a, mua nhp khu), phiu nhp chi ph
mua hng v ho n mua dch v
- Cp nht cc chng t phi thu khc, chng t b tr cng n
- Ln cc bo co tng hp v chi tit v tng loi hng ho vt t nhp mua theo tng
nh cung cp hay tng hp ng
2/ Ni dung
- Cc danh mc t in c lin quan (DM Ti khon, DM Nh cung cp, DM Kho
hng, DM Hng ho vt t, DM Hp ng mua, DM Thu sut u vo)
- Cp nht s d cng n phi tr u k v Cp nht s d cng n u k ca cc
ho n
- Phiu nhp mua hng (mua ni a)
12

- Phiu nhp khu

- Phiu nhp chi ph mua hng
- Phiu xut hng tr li nh cung cp
- Phiu nhp xut thng
- Ho n mua dch v
- Phiu thanh ton tm ng
- Phiu ghi n, ghi c ti khon cng n
- Chng t b tr cng n
3/ Trnh t thc hnh
- Khai bo cc danh mc ti khon c lin quan
- Cp nht s d cng n u k chi tit n tng nh cung cp (theo s ho n c th
nu c)
- Cp nht chng t (K ton Mua hng v cng n phi tr -> Cp nht s liu ->
Chn chng t tng ng)
4/ S liu o to
Nhp mua hng ni a
1. Ngy 3/1/2011 doanh nghip mua ca Cng ty vt t Tng hp Thanh Xun
(NBL11) v nhp kho cng c (KCC); cha thanh ton tin cc nguyn vt liu ph
sau:
M vt Tn vt t
n v
S
n gi
tnh
lng
(cha
thu)
VLP1 Vt liu ph
Kg
70.000
495
1
VLP2 Vt liu ph
Kg
70.000
990
2
VLP3 Vt liu ph
Kg
70.000
1.485
3
VLP4 Vt liu ph
Kg
70.000
1.980
4
VLP5 Vt liu ph
Kg
70.000
2.475
5
Ngi giao hng: Nguyn Vn Nam; chng t s 1.
Thu GTGT cho tt c cc vt t 10%; H thu s 008761 - s series TX/01 ngy
2/1
Chi ph mua hng 5.250.000 do NBL11 thc hin (cha thanh ton); thu GTGT
5%; H thu s 008762 - s series TX/01 ngy 2/1.
2. Ngy 3/1/2008 doanh nghip mua ca Ngi bn S1 (NBS1) v nhp kho Vt liu
chnh (KVLC) theo hp ng mua HD001NBS1, cha thanh ton tin cc nguyn vt
liu chnh sau:
M vt
Tn vt t
n v
S
n gi
tnh
lng
(cha
thu)
13

VLC1 Vt liu chnh

Kg
30.000
891
1
VLC2 Vt liu chnh
Kg
50.000
1.782
2
VLC3 Vt liu chnh
Kg
50.000
2.772
3
VLC4 Vt liu chnh
Kg
50.000
3.762
4
VLC5 Vt liu chnh
Kg
20.000
4.752
5
Ngi giao hng: Phm Nht Tin; chng t s 2.
Thu GTGT 10% cho tt c cc loi hng ho vt t; H thu s 108760-s series
SA/01-ngy 3/1.
3. Ngy 6/1/2008 doanh nghip nhp mua hng ho H1 ca Ngi bn S2 cha thanh
ton tin v nhp kho hng ho (KHH) theo hp ng mua hng HD002NBS2; s
lng 10.000 kg; n gi 7.100 /kg (thu GTGT 10%; H thu s 208711-s series
SB/01-ngy 6/1).
Ngi giao hng: Phm Tin Hai; chng t s 4.
4. Ngy 8/1/2008 doanh nghip mua ca Ngi bn S2 (NBS2) v nhp kho Vt liu
chnh (KVLC) theo hp ng mua HD002NBS2; cha thanh ton tin cc nguyn vt
liu chnh sau:
M vt
Tn vt t
n v
S
n gi
tnh
lng
(cha
thu)
VLC1 Vt liu chnh
Kg
30.000
1.089
1
VLC2 Vt liu chnh
Kg
50.000
2.178
2
VLC3 Vt liu chnh
Kg
50.000
3.168
3
VLC4 Vt liu chnh
Kg
50.000
4.158
4
VLC5 Vt liu chnh
Kg
20.000
5.148
5
Ngi giao hng: Phm Tin Hai; chng t s 6.
Thu GTGT 10% cho tt c cc nguyn vt liu; H thu s 208712- s series
SB/01-ngy 8/1
Chi ph mua hng 6.170.000 do NBS2 thc hin (cha thanh ton); thu GTGT 5%,
H thu s 208713 - s series SB/01 ngy 8/1.
5. Ngy 19/1/2008 doanh nghip tm ng tin cho ng Trn Vn Tm (NVTVT) i
mua hng ho H3 v nhp kho hng ho (KHH); chng t s 7.
S lng 100 ci; n gi (cha thu) 30.000/ci (thu GTGT 10%; H thu s
309763).
14

Chi ph mua hng 400.000 (cha thu); thu 5%; H thu s 309764 - s series
SC/00 ngy 18/1 do Cng ty Thit b (a ch: 27-Trn Khnh D H Ni; MST:
010097856421) thc hin.
6. Ngy 23/1/ 2008 doanh nghip nhp mua hng ho H2 ca Ngi bn S2 v nhp
kho hng ho (KHH) theo hp ng mua HD002NBS2, cha thanh ton tin vi s
lng 5.000 mt; n gi 11.600/m (gi cha thu); thu GTGT 10%; H thu s
209763-s series SB/01- ngy 22/1.
Ngi giao hng: Phm Tin Hai; chng t s 8.
7. Ngy 23/2/2008 doanh nghip nhp mua hng ho H1 ca Ngi bn S2 v nhp
kho hng ho (KHH) theo H mua HD002NBS2; cha thanh ton tin vi s lng
5.000kg; n gi 7.100/kg (gi cha thu); thu GTGT 10%; H thu s 219764-s
series SB/01-ngy 23/2. Ngi giao hng: Phm Tin Hai; chng t s 10.
8. Ngy 3/3/2008 doanh nghip nhp mua ca Ngi bn S3 (NBS3) cha thanh ton
tin cc cng c sau v nhp kho cng c (KCC) theo H mua HD003NBS3.
M vt
Tn vt t
n v
S
n gi
tnh
lng
(gi cha
thu)
CC1
Cng c 01
Ci
100
48.000
CC2
Cng c 02
Ci
30
145.000
Ngi giao hng: Phm Tin Ba; chng t s 12.
Thu GTGT 10%; H thu s 309774-s series SC/00-ngy 2/3.
9. Ngy 4/3/2008 doanh nghip nhp mua ph tng 1 (PT1) ca Ngi bn S4 cha
thanh ton tin v nhp kho cng c (KCC) theo H mua HD004NBS4 vi s lng
30 chic; n gi 100.000/chic (gi cha thu); thu GTGT 10%; H thu s
009354-s series AC/01-ngy 4/3. Ngi giao hng: Phm Tin Bn; chng t s 13.
10. Ngy 17/3/2008 doanh nghip nhp mua hng ho H3 ca Ngi bn S3 cha thanh
ton tin v nhp kho hng ho (KHH) theo hp ng mua HD003NBS3 vi s
lng 1.000 ci; n gi 30.000/ci (gi cha thu); thu GTGT 10%; H thu s
309781-s series SC/00-ngy 12/3. Ngi giao hng: Phm Tin Ba; chng t s 14.
11. Ngy 23/3/2008 doanh nghip tm ng tin cho ng Nguyn Vn T i mua nhin
liu 1 (NL1) ca Cng ty Vt t Tng hp Thanh Xun (NBL11) v nhp kho nhin
liu (KNL) theo hp ng mua HD006CTTX vi s lng 1.000 lt; n gi
5.000/lt (gi cha thu), thu GTGT 10%; H thu s 009763-s sereis TX2-ngy
20/3. Chng t s 16.
Chi ph mua hng 350.000 do ng T thc hin; thu GTGT 5%; H thu s
009764-s series TX2- ngy 20/3.
Nhp mua hng nhp khu
1. Ngy 2/3/2008 doanh nghip nhp khu hng ho H5 ca Ngi bn S5 (NBS5) theo
hp ng mua HD005NBS5 cha thanh ton tin (hn 30 ngy sau s thanh ton) v
nhp kho hng ho (KHH) vi s lng 1.000ci; n gi 3,1USD/ci (gi cha
thu). Thu nhp khu 5%; thu GTGT hng nhp khu 10% (s H:082452, ngy
1/3, s seri: AZ/08); TGTT: 15.000/USD.
15

Ngi giao hng: Phm Tin Nm; chng t s 1.

Chi ph mua hng
1. Ngy 4/1/2008 doanh nghip thu Ngi bn S1 (NBS1) vn chuyn v bc d vt
liu chnh mua ca Ngi bn S1 (ngy 3/1; chng t phiu nhp mua s 2; theo ho
n s 108760; Hp ng mua HD001NBS1). S tin 5.430.000 (cha bao gm
thu); thu GTGT 5% (s H thu 108761, Ngy 4/1, S Seri: SA/01). Ngi giao
hng: Phm Tin Nht; chng t s 3. Thanh ton ngay ton b bng chuyn khon
qua Ngn hng ACB, chng t thanh ton s 1.
2. Ngy 7/1/2008 doanh nghip thu Ngi bn S2 (NBS2) vn chuyn v bc d hng
H1 mua ca Ngi bn S2 (ngy 6/1; chng t phiu nhp mua s 4; ho n s
208711; theo hp ng mua HD002NBS2). S tin 2.000.000 (cha bao gm thu);
thu GTGT 5% (s H thu 109774, Ngy 6/1, S Seri: SA/00). Ngi giao hng:
Phm Tin Hai; chng t s 5. Thanh ton ngay ton b bng chuyn khon qua
Ngn hng ACB, chng t thanh ton s 3.
3. Ngy 24/1/2008 doanh nghip thu Ngi bn S2 (NBS2) vn chuyn v bc d
hng H2 mua ca Ngi bn S2 (ngy 23/1; chng t phiu nhp mua s 8; ho n
s 209763 theo hp ng mua HD002NBS2. S tin 1.000.000 (cha bao gm
thu); thu GTGT 5% (s H 209774, Ngy 24/1, S Seri: SB/01). Ngi giao hng:
Phm Tin Hai; chng t s 9. Thanh ton ngay ton b bng chuyn khon qua ngn
hng ACB; chng t thanh ton s 5.
4. Ngy 24/2/2008 doanh nghip thu Ngi bn S2 (NBS2) vn chuyn v bc d
hng H1 mua ca Ngi bn S2 (ngy 23/2; chng t phiu nhp mua s 10; ho n
s 219764 theo hp ng mua HD002NBS2). S tin 1.000.000 (cha bao gm
thu); thu GTGT 5% (s H thu 219221, Ngy 22/2, S Seri: SB/01). Ngi giao
hng: Phm Tin Hai; chng t s 11. Thanh ton ngay ton b bng chuyn khon
qua ngn hng ACB; chng t thanh ton s 12.
5. Ngy 18/3/2008 doanh nghip thu Ngi bn S3 (NBS1) vn chuyn v bc d
hng H3 nhp mua ca Ngi bn S3 (ngy 17/3; chng t phiu nhp mua s 14);
ho n s 309781 theo hp ng mua HD003NBS3; ( ng trc tin ngy
14/3/2008 - giy bo n s 19) . S tin 600.000 (cha bao gm thu); thu GTGT
5% (s H thu 32695, Ngy 18/3, S Seri: SB/01). Ngi giao hng: Phm Tin Ba;
chng t s 15.
Nhp mua dch v
1. Ngy 21/1/2008 doanh nghip thanh ton tin in thoi ca Cng ty in thoi H
Ni bng chuyn khon qua ngn hng ACB bao gm:
Phn xng sn xut:
500.000
B phn bn hng:
400.000
B phn qun l:
1.900.000

Thu GTGT 10% (ho n gc: Seri AA/01, S 079556, Ngy 15/1); chng t s 1.
Chng t thanh ton s 4.
16

2. Ngy 28/1/2008 doanh nghip nhn c cc phiu bo thanh ton tin in ca

3.

4.

5.

6.

7.

8.

9.

Cng ty in lc H Ni bao gm:

Phn xng sn xut:
2.800.000

B phn bn hng:
700.000
B phn qun l:
500.000
Thu GTGT 10% (ho n gc: Seri GX/00, S 002192, Ngy 20/1); chng t s 2.
Ngy 7/2/2008 doanh nghip doanh nghip thu Ngi bn S3 sa cha ln TSC
dng BPQL thanh ton ngay bng chuyn khon qua ngn hng ACB s tin
1.800.000; thu GTGT 10% (Ho n gc: S Seri CE/00; S 463799; Ngy 3/2);
chng t s 3. Chng t thanh ton s 8.
Ngy 11/2/2008 doanh nghip thanh ton tin nc ca Cng ty nc sch H Ni
bng chuyn khon qua ngn hng ACB bao gm:
Phn xng sn xut:
2.200.000
B phn bn hng:
800.000
B phn qun l:
1.000.000
Thu GTGT 5% (ho n gc: Seri NT/00, S 024961, Ngy 11/2); chng t s 4.
Chng t thanh ton s 10.
Ngy 17/2/2008 doanh nghip doanh nghip thu Cng ty qung co GoldSun qung
co sn phm thanh ton ngay bng chuyn khon qua ngn hng ACB s tin
3.000.000; thu GTGT 10% (Ho n gc: S Seri AT/00; S 094567; Ngy 17/2);
chng t s 5. Chng t thanh ton s 11.
Ngy 5/3/2008 doanh nghip nhp mua mt my tin ca Cng ty C kh Trn Hng
o vi gi mua 30.000.000; tin lp t v vn hnh chy th 3.000.000 (ton b
cha thanh ton); thu GTGT 10% (cho tt c) (Ho n gc: S Seri BG/99; S
449579; Ngy 4/3); chng t s 7.
Ngy 7/3/2008 doanh nghip nhp mua vn phng phm ca Cng ty Hng H s
tin 500.000 thanh ton ngay bng chuyn khon qua ngn hng ACB; thu GTGT
10% (Ho n gc: S Seri MX/01; S 984501; Ngy 7/3); chng t s 8. Chng t
thanh ton s 17.
Ngy 12/3/2008 doanh nghip nhp mua mt m t cho b phn qun l ca Cng ty
TD mt Honda (cha thanh ton tin) vi gi 50.000.000; thu GTGT 10% (Ho
n gc: S Seri AX/85; S 135790; Ngy 11/3); chng t s 9.
Ngy 27/3/2008 doanh nghip thu Cng ty Qung co GoldSun lp t h thng
chiu sng ca hng bn sn phm thanh ton ngay bng chuyn khon qua ngn
hng ACB s tin 12.000.000; thu GTGT 10% (Ho n gc: S Seri SA/77; S
142091; Ngy 25/3); chng t s 10.
Chng t thanh ton s 23.

Phiu thanh ton tin tm ng

1. Ngy 28/2/2008 doanh nghip thc hin vic thanh ton tm ng tin cng tc ph
cho b L L Hng s tin 3.300.000; thu GTGT 200.000 (Ho n thu s
17

09451- s series XT/43 ngy 15/2 - Khch sn Bng Sen; a ch: Vng Tu; MST:
7530000564-1); chng t s 6.
2. Ngy 31/3/2008 doanh nghip thc hin vic thanh ton tin tm ng cho ng Trn
Vn Tm i mua dng c cho phng kinh doanh (phiu chi s 17-ngy 30/3) s tin
1.000.000; thu GTGT 10%; (Ho n thu s: 000456-s series DF/03-ngy 31/3 Ngi bn: Nh sch Nguyn Vn C; a ch: 13 CMT8-Q3; MST: 0120004567);
chng t s 11.
Bi thc hnh s 4: K ton bn hng v cng n phi thu
1/ Mc ch
- Theo di tng hp v chi tit hng bn ra theo tng mt hng, tng khch hng, tng
b phn bn hng v tng hp ng bn.
- Theo di vn, doanh thu, li nhun theo tng mt hng, tng nhm hng
- Theo di cc khon cn phi thu, tnh hnh thu tin v tnh trng cng n phi thu ca
tng khch hng
- Cp nht cc ho n bn hng bao gm c hng ho v dch v
- Cp nht phiu nhp hng bn b tr li v dch v b tr li
- Cp nht cc ho n gim gi: gim gi hng bn v gim gi dch v
- Cp nht cc chng t phi thu khc, chng t b tr cng n
- Ln cc bo co tng hp v chi tit v tng loi hng ho bn ra theo tng nh cung
cp hay tng hp ng
2/ Ni dung
- Cc danh mc t in c lin quan (DM Ti khon, DM khch hng, DM Kho hng,
DM Hng ho vt t, DM Hp ng bn, DM Thu sut u ra)
- Cp nht s d cng n phi thu u k v Cp nht s d cng n u k ca cc
ho n
- Ho n bn hng kim phiu xut kho
- Phiu nhp hng bn b tr li
- Ho n bn dch v
- Ho n gim gi hng bn
- Phiu ghi n, ghi c ti khon cng n
- Chng t b tr cng n
3/ Trnh t thc hnh
- Khai bo cc danh mc ti khon c lin quan
- Cp nht s d cng n u k chi tit n tng khch hng (theo s ho n c th
nu c)
- Cp nht chng t (K ton Bn hng v cng n phi thu -> Cp nht s liu ->
Chn chng t tng ng)
4/ S liu o to
Ho n bn hng ho - thnh phm
1. Ngy 11/1/2008 doanh nghip xut bn hng H1 (theo hp ng HD001KHH1) cho
khch hng H1 (ngi ng mua: ng L Vn Nht) thanh ton ngay bng chuyn
18

2.

3.

4.

5.

6.

7.

8.

khon qua Ngn hng ACB (chng t tin s 1) vi s lng 8.000; n gi (cha
thu) 10.000. S H: 105001; S Seri: KK/01-N. Thu GTGT 10% cho tt c cc
hng ho thnh phm.
Ngy 30/1/2008 doanh nghip xut bn sn phm A (theo hp ng HD002KHH2)
cho khch hng H2 (ngi ng mua: ng L Vn Hai) thanh ton ngay bng
chuyn khon qua Ngn hng ACB (giy BC s 2) vi s lng 100; n gi (cha
thu) 60.000. S H: 105002; S Seri: KK/01-N. Thu GTGT 10% cho tt c cc
hng ho thnh phm.
Ngy 2/2/2008 doanh nghip xut bn hng H2 gi ti i l (PX s 6) theo hp ng
HD005DLD1 cho i l D1 (ngi ng mua: ng Trn i L) thanh ton ngay
bng chuyn khon qua Ngn hng ACB (giy BC s 4) vi s lng 3.000; n gi
(cha thu) 16.000. S H: 105003; S Seri: KK/01-N. Thu GTGT 10% cho tt c
cc hng ho thnh phm.
Ngy 10/2/2008 doanh nghip xut bn sn phm B gi ti i l (PX s 10) theo hp
ng HD005DLD1 cho i l D1; ngi ng mua: ng Trn i L thanh ton
ngay bng chuyn khon qua Ngn hng ACB (giy BC s 7) vi s lng 500; n
gi (cha thu) 100.000. S H: 105004; S Seri: KK/01-N. Thu GTGT 10% cho
tt c cc hng ho thnh phm.
Ngy 15/2/2008 doanh nghip xut bn hng sn phm B theo hp ng
HD002KHH2 cho khch hng H2 (do ng L Vn Hai ng mua) cha thanh ton
tin (hn thanh ton 30 ngy) vi s lng 100; n gi (cha thu) 100.000. S H:
105005; S Seri: KK/01-N. Thu GTGT 10% cho tt c cc hng ho thnh phm.
Ngy 20/2/2008 doanh nghip xut bn sn phm A gi ti i l KDLH3 (PX s 13)
theo hp ng HD001KHH1 cho khch hng H1 (do ng L Vn Nht ng mua)
cha thanh ton (hn thanh ton 30 ngy) vi s lng 200; n gi (cha thu)
60.000. S H: 105006; S Seri: KK/01-N. Thu GTGT 10% cho tt c cc hng ho
thnh phm.
Ngy 25/2/2008 doanh nghip xut bn hng H1 (theo hp ng HD001KHH1) cho
khch hng H1 (ngi mua: ng L Vn Nht) cha thanh ton (hn thanh ton 30
ngy) vi s lng 2.000; n gi (cha thu) 10.000. S H: 105007; S Seri:
KK/01-N. Thu GTGT 10% cho tt c cc hng ho thnh phm.
Ngy 28/2/2008 doanh nghip xut bn sn phm (theo hp ng HD001KHH1) cho
khch hng H1 (ngi mua: ng L Vn Nht) cha thanh ton (hn 30 ngy s thanh
ton) cc sn phm sau:
Tn sn
S lng
n gi
phm
(cha
thu)
Sn phm A
1.000
60.000
Sn phm B
1.000
100.000
Sn phm C
1.000
140.000
Sn phm D
500
180.000
S H: 105008; S Seri: KK/01-N. Thu GTGT 10% cho tt c cc hng ho thnh
phm.
19

9. Ngy 10/3/2008 doanh nghip xut bn hng H5 (theo hp ng HD004KHH5) cho

khch hng H5 (ngi mua: ng L Vn Nm) cha thanh ton (hn 30 ngy sau s
thanh ton) vi s lng 700; n gi (cha thu) 3,5USD (T gi thc t: 15.015).
S H: 105009; S Seri: KK/01-N. Thu GTGT 10% cho tt c cc hng ho thnh
phm.
10. Ngy 15/3/2008 doanh nghip xut bn hng H3 (theo hp ng HD001KHH1) cho
khch hng H1 (ngi mua: ng L Vn Nht) cha thanh ton (hn 30 ngy sau s
thanh ton) vi s lng 100; n gi (cha thu) 40.000. S H: 105010; S Seri:
KK/01-N. Thu GTGT 10% cho tt c cc hng ho thnh phm.
11. Ngy 20/3/2008 doanh nghip xut bn hng H3 gi ti i l (PX s 11) theo hp
ng HD003KHH3 cho khch hng H3 (ngi mua: ng L Vn Ba). Theo hp ng
bn hng th hn thanh ton 30 ngy nhng khch hng H3 thanh ton ngay bng
chuyn khon qua Ngn hng ACB (chng t tin s 11) nn c hng chit khu
thanh ton 1%. S lng 800; n gi (cha thu) 40.000. S H: 105012; S Seri:
KK/01-N. Thu GTGT 10% cho tt c cc hng ho thnh phm.
12. Ngy 25/3/2008 doanh nghip xut bn hng H1 (theo hp ng HD001KHH1) cho
khch hng H1 (ngi mua: ng L Vn Nht) cha thanh ton (hn 30 ngy s thanh
ton) vi s lng 5.000; n gi (cha thu) 10.000. S H: 105013; S Seri:
KK/01-N. Thu GTGT 10% cho tt c cc hng ho thnh phm.
13. Ngy 27/3/2008 doanh nghip xut bn hng H2 (theo hp ng HD002KHH2) cho
khch hng H2 (ngi mua: ng L Vn Hai) cha thanh ton (hn thanh ton 30
ngy) vi s lng 3.000; n gi (cha thu) 16.000. S H: 105014; S Seri:
KK/01-N. Thu GTGT 10% cho tt c cc hng ho thnh phm.
14. Ngy 28/3/2008 doanh nghip xut bn hng H3 (theo hp ng HD003KHH3) cho
khch hng H3 (ngi mua: ng L Vn Ba) cha thanh ton (hn thanh ton 30
ngy) vi s lng 1.000; n gi (cha thu) 40.000. S H: 105015; S Seri:
KK/01-N. Thu GTGT 10% cho tt c cc hng ho thnh phm.
15. Ngy 31/3/2008 doanh nghip xut khu sang i Loan bn cho cng ty POCHEN
theo hp ng HD001KHH1 (do ng L Vn Nht ng mua) cc sn phm sau:
Tn
sn S
n gi (cha
phm
lng
thu)
Sn phm A
1.000
3 EUR
Sn phm B
1.000
5 EUR
Sn phm C
1.000
7 EUR
Sn phm D
500
9 EUR
thanh ton ngay ton b bng ngoi t chuyn khon qua Ngn hng ACB (giy
BC s 14) vi t gi 20.000/EUR
S H: 105016; S Seri: KK/01-N. Thu GTGT 0% cho tt c cc hng ho thnh
phm.
Ho n bn dch v

20

1. Ngy 16/3/06 doanh nghip nhng bn 1 dn my vi tnh cho ng Nguyn Vn T

(thu ngay bng tin mt) gi bn (cha thu) 9.000.000 (thu GTGT 10%) theo ho
n s HD 105011; s seri: KK/01-N; chng t tin s 3.
Phiu nhp hng bn b tr li
1. Ngy 11/3/2008 doanh nghip nhp hng H1 bn b tr li ca ho n bn hng s
105007 (ngy 25/2/2008 theo hp ng HD001KHH1) ca Khch hng H1 (ngi
giao hng: L Vn Nht) vi s lng 200; gi bn (cha thu) 10.000 (thu GTGT
10%); gi vn: 7.400. H s 100456; s seri FX/01-N, ngy 11/3; chng t s 17.
Doanh nghip chuyn ton b s tin phi tr li qua ngn hng ACB tr ngay
cho khch hng (giy BN s 18).
Ha n gim gi hng bn
1. Ngy 31/3/2008 doanh nghip gim gi bn 10% (gi sau thu) ca HBH s 105006
ngy 20/2/2008 (hp ng HD001KHH1) cho khch hng H1. Tng s tin gim (c
thu) 1.320.000. S H 105017; s seri KK/01-N.
Chng t b tr cng n
1. Ngy 8/3/2008 doanh nghip tr vo lng s tin tm ng mua vt t ca ng Trn
Vn Tm s tin 280.000; chng t s 1.
2. Ngy 8/3/2008 doanh nghip khu tr vo lng khon tin tm ng ng h ng
bo b thin tai ca b Phm Thu Hng s tin 2.000.000; chng t s 2.
Phiu ghi n ghi c ti khon cng n
1. Ngy 20/3/206 doanh nghip chit khu 1% (gi trc thu) ca HBH s 105012 do
thanh ton trc hn (hp ng HD003KHH3) cho khch hng H3 s tin 320.000;
chng t s 4.
Bi thc hnh s 5: K ton tin mt - tin gi - tin vay
1/ Mc ch
- Theo di tin mt, tin gi, tin vay.
- Theo di thanh ton thu chi theo khch hng, theo hp ng, theo cc ho n mua
bn.
- Theo di tnh hnh vay tin theo cc kh c vay ca ngn hng.
- Theo di chi tit cc khon tin vay, i vay, tin tm ng v tnh hnh thu hi cc
khon cho vay, thanh ton tin tm ng ca tng i tng.
- Cp nht cc chng t thu chi bng tin mt, qua ngn hng.
- Ln cc bo co tng hp v chi tit cc khon thu-chi, vay-tr theo thi gian hay
theo cc i tng cng n.
2/ Ni dung
- Giy bo c ca ngn hng
- Giy bo n ca ngn hng
- Phiu thu tin mt
- Phiu chi tin mt
21

- Cp nht v tnh li t gi
- Cp nht s d u k ca kh c
3/ Trnh t thc hin
- Khai bo cc danh mc ti khon c lin quan
- Cp nht s d u k ca kh c
- Cp nht chng t (K ton Tin mt - tin gi - tin vay -> Cp nht s liu ->
Chn chng t tng ng)
4/ S liu o to
Phiu thu tin mt
1. Ngy 2/1/06 ng Nguyn Vn T hon li tin tm ng k trc 100.000 (chng t
s 1)
2. Ngy 5/3/06 b L L Hng rt tin gi Ngn hng ACB v nhp qu tin mt s tin
20.000.000 (chng t tin mt s 2; chng t tin gi s 15 )
Phiu chi tin mt
1. Ngy 2/1/2008 doanh nghip chi tin mt tm ng trc lng cho cng nhn
vin, s tin 8.500.000 ng. Ngi nhn tin chi: Phm Thu Hng (chng t s 1)
2. Ngy 8/2/2008 doanh nghip chi tr chi ph tip khch bng tin mt (CPBT04) s
tin 1.320.000 ng, trong tin thu GTGT l 10%, tr cho Cng ty dch v n
ung Thu T, a ch: 13 L Thi T - Hon Kim H Ni, m s thu
0100686221-1, s H:904312, s Seri AG/98, Ngy H 14/2. Ngi nhn tin chi
tr: Nguyn Vn T (chng t s 2)
3. Ngy 16/2/2008 doanh nghip chi tr tin vn ti sn phm i bn bng tin mt
(CPBT07) s tin 880.000 ng, trong thu GTGT 10%, tr cho cng ty vn ti
Lin San - a ch: 28-Phng Hng- Hon Kim H Ni, MST: 01006322223-1, S
H: 905823, S seri SN/00, Ngy H: 14-2. Ngi nhn tin chi tr: Bi Vn Mi
(chng t s 3)
4. Ngy 18/2 2008 doanh nghip chi tm cho cng nhn vin ng h ng bo b
thin tai bng tin mt s tin 2.000.000 ng. Ngi nhn tin chi: Phm thu Hng
(chng t s 4)
5. Ngy 22/2/2008 doanh nghip chi tin tm ng i cng tc tp hun kim ton TP
HCM bng tin mt cho b L L Hng s tin 3.000.000 (chng t s 5)
6. Ngy 28/2/2008 doanh nghip thanh ton tin vt ng cho b L l Hng s tin
500.000 ng (chng t s 6)
7. Ngy 28/2/2008 doanh nghip chi tin ng h UBND phng lm cng tc x h, v
sinh mi trng (CPBT07) bng tin mt s tin 1.000.000 . Ngi nhn tin chi:
Phm Thu Hng (chng t s 7)
8. Ngy 28/2/2008 doanh nghip chi tr tin lng cho cng nhn vin s tin
8.796.000. Ngi nhn tin chi: Phm Thu Hng (chng t s 8)
9. Ngy 2/3/2008 doanh nghip chi tin t chc cho cng nhn vin di tham quan di tch
lch s s tin 1.000.0000 . Ngi nhn tin chi: Phm thu Hng (chng t s 9)
10. Ngy 10/3/2008 doanh nghip thanh ton lng cho cng nhn bng tin mt s tin
5.804.000. Ngi nhn tin than ton: Phm thu Hng (chng t s 10)
22

11. Ngy 17/3/2008 doanh nghip chi tin tm ng mua vt t bng tin mt s tin

10.000.000 cho ng Nguyn vn T (chng t s 11 ).

12. Ngy 23/3/2008 doanh nghip chi tin thanh ton vt ng cho ng Nguyn Vn T
s tin 550.000 (chng t s 12)
13. Ngy 24/3/2008 doanh tin chi tin mua sch bo nh k (CPBT07) cho b Phm
Thu Hng s tin 440.000 , trong thu GTGT 10%, tr cho cng ty Thng Mi
AA, a ch: 31 - Quc T Gim H Kim H Ni, MST: 01008662200-1, s H:
237501, s seri: AA/01, ngy H: 13-3 (chng t s 13)
14. Ngy 25/3/2008 doanh nghip chi tin chi ph hp cng on, tr cp kh khn t
xut v BHXH s tin 800.000 cho b Phm Thu Hng (trong : Kinh ph cng
on: 300.000, Qu phc li: 200.000, BHXH: 300.000), chng t s 14.
15. Ngy 25/3/2008 doanh nghip chi tin chi ph o to ni b trong cng ty (CPBT06)
s tin 2.000.000 . Ngi nhn tin chi: Phm Thu Hng (chng t s 15)
16. Ngy 30/3/2008 doanh nghip chi tin sa cha thng xuyn TSC trong cng ty
(CPBT05) bng tin mt s tin 1.100.000 , trong : thu GTGT 10%, ho n
gc: S 44451, Seri:AN2003, ngy 30-3. Ngui nhn tin chi: Phm Thu Hng
(chng t s 16)
17. Ngy 30/3/2008 doanh nghip chi tin tm ng mua dng c cho phng kinh doanh
s tin 1.100.000. Ngi nhn tin: Trn Vn Tm (chng t s 17)
18. Ngy 31/3/2008 doanh nghip chi tin np thu nhp khu v thu GTGT cho H
082452 ngy 1/3/2008 cho Chi cc thu H Ni bng tin mt, s tin: 7.207.500
(trong : Thu GTGT hng nhp khu 4.882.500 , Thu nhp khu 2.325.000),
chng t s 18.
Giy bo c ca ngn hng
1. Ngy 1/2/2008 doanh nghip Vay ngn hn ngn hng ACB theo kh c s:
KU02ACB, o hn ngy 01/05/2007, L/s trong hn: 1%/thng, L/s qu hn
2%/thng s tin 200.000.000 (chng t s 3)
2. Ngy 7/5/2008 doanh nghip thu tin bn hng H2 cng n phi thu ca k trc
theo HBH s 753578 (Hp ng bn hng HD002KH2) ca Khch hng H2 qua
Ngn hng ACB s tin 15.000.000, chng t s 5.
3. Ngy 9/2/2008 doanh nghip thu tin bn hng H1 theo HBH s 105007 ngy
25/2/2008 (Hp ng bn hng HD001KH1) ca Khch hng H1 qua Ngn hng
ACB s tin 22.000.000, chng t s 6.
4. Ngy 21/2/2008 doanh nghip thu tin bn hng H1 cng n phi thu ca k trc
theo s HBH s 950045 (Hp ng bn hng HD001KH1) ca Khch hng H1 qua
Ngn hng ACB s tin 35.000.000, chng t s 8.
5. Ngy 1/3/2008 doanh nghip vay ngn hn Ngn hng ACB theo kh c s:
KU03ACB, o hn 1/5/2007, L/s trong hn 1%/thng, L/s qu hn 2%/thng, s tin
100.000.000, chng t s 9.
6. Ngy 15/3/2008 Khch hng H3 ng trc tin mua hng H3 cho doanh nghip theo
Hp ng bn hng HD003KH3 qua Ngn hng ACB s tin 44.000.000, chng t
s 10.
23

7. Ngy 28/3/2008 doanh nghip thu tin bn sn phm B theo HBH s 105005 ngy

15/2 nm 2008 (Hp ng bn hng HD002KH2) ca Khch hng H2 qua Ngn hng
ACB s tin 11.000.000, chng t s 12.
8. Ngy 31/3/2008 doanh nghip thu tin bn hng H5 theo H s 105009 bng dolla
M ca Khch hng H5 qua ngn hng, s tin 2695USD (TGTT: 15.002), chng t
s 13.
9. Ngy 31/3/2008 doanh nghip thu tin bn hng theo H s 105008 ca Khch hng
H1 qua Ngn hng ACB s tin 429.000.000, chng t s 15.
Giy bo n ca ngn hng
1. Ngy 5/1/2008 doanh nghip thanh ton cng n phi tr ca k trc theo s
HMH 157154 cho Ngi bn S1 bng chuyn khon qua Ngn hng ACB s tin
40.000.000, chng t s 2.
2. Ngy 3/2/2008 doanh nghip chi np bo him x hi v kinh ph cng on cho Bo
him x hi Thnh ph bng chuyn khon qua Ngn hng ACB s tin 2.970.000
(trong : Bo him x hi 2.700.000, kinh ph cng on 270.000), chng t s 6.
3. Ngy 4/2/2008 doanh nghip chi mua bo him y t cho cng nhn bng chuyn
khon qua Ngn hng ACB cho Bo him Y t Thnh ph s tin 810.000, chng t
s 7.
4. Ngy 9/2/2008 doanh nghip thanh ton tin in theo H s 002192 cho Cng ty
in lc bng chuyn khon qua Ngn hng ACB s tin 4.400.000, chng t s 9.
5. Ngy 28/2/2008 doanh nghip tm np thu thu nhp cho cc thu H Ni bng
chuyn khon qua Ngn hng ACB s tin 40.000.000, chng t s 13.
6. Ngy 28/2/2008 doanh nghip tr mt phn n vay cho kh c KU02ACB cho ngn
hng ACB bng chuyn khon s tin 100.000.000, chng t s s 14.
7. Ngy 6/3/2008 doanh nghip thanh ton tin mua CC1, CC2 theo H s 309774 cho
Ngi bn S3 bng chuyn khon qua Ngn hng ACB s tin 10.065.000, chng t
s 16.
8. Ngy 14/3/2008 doanh nghip ng trc tin thanh ton ph vn chuyn, bc d hng
ho H3 (theo H s 305655 - Hp ng mua HD003NBS3). H chi ph s 32659
ngy 18/3/2008 cho Ngi bn S3 bng chuyn khon qua Ngn hng ACB s tin
630.000, chng t s 19.
9. Ngy 19/3/2008 doanh nghip chi mua tri phiu kho bc nh nc bng chuyn
khon qua Ngn hng ACB s tin 10.000.000, chng t s 20.
10. Ngy 21/3/2008 doanh nghip mua 100 c phn ca cng ty Vinatexco bng chuyn
khon qua Ngn hng ACB s tin 100.000.000, chng t s 21.
11. Ngy 22/3/2008 doanh nghip thanh ton th tc ph ngn hng cho Ngn hng ACB
bng chuyn khon s tin 220.000 (trong gm: chi ph qun l 200.000, thu
GTGT u vo (10%) 20.000 tr cho Ngn hng ACB; a ch: 18-Nguyn Thi Hc
Banh H Ni; MST: 0100103282; S H: 095834; Seri: AC/01; Ngy H:
22/3), chng t s 22.
12. Ngy 29/3/2008 doanh nghip thanh ton tin mua mt m t theo H s 135790 cho
Cng ty lin doanh Moto Honda bng chuyn khon qua Ngn hng ACB s tin
55.000.000, chng t s 24.
24

13. Ngy 31/3/2008 doanh nghip thanh ton tin mua 1 my tin theo H s 449579

cho Cng ty c kh Trn Hng o bng chuyn khon qua Ngn hng ACB s tin
36.300.000, chng t s 25.
14. Ngy 31/3/2008 doanh nghip thanh ton tin mua hng H5 theo H s 082452 cho
Ngi bn S5 bng chuyn khon dollar M qua Ngn hng ACB s tin 3.100 USD
(TGGS: 15000,7; H mua HD005NBS5), chng t s 26.
15. Ngy 31/3/2008 doanh nghip thanh ton tin li vay trong qu 1/2008 ca kh c
KU01ACB cho Ngn hng ACB bng chuyn khon s tin 8.400.000, chng t s
27.
16. Ngy 31/3/2008 doanh nghip bn 19.500 EUR gi ngn hng ACB v chuyn vo
TK 1121ACB vi t gi 20.000/EUR, chng t s 28.
17. Ngy 31/3/2008 doanh nghip thanh ton ton b n gc kh c KU01ACB cho
Ngn hng ACB bng chuyn khon s tin 280.000.000d, chng t s 29.
18. Ngy 31/3/2008 doanh nghip thanh ton tin mua NVL ph theo H s 008761,
008762 (Hp ng mua HD006CTTX) cho Cng ty VTTH Thanh Xun bng chuyn
khon qua Ngn hng ACB s tin 577.237.500, chng t s 30.
Bi thc hnh s 6: K ton hng tn kho
1/ Mc ch
- Theo di tng hp v chi tit hng ho nhp kho v xut kho
- Theo di tn kho tc thi v tn kho cui k ca mi loi hng ho vt t mi kho
- Cp nht cc phiu nhp kho, phiu xut kho, phiu xut iu chuyn.
- Tnh gi vt t tn kho theo cc phng php: trung bnh thng, trung bnh ngy,
NTXT, ..
- Ln cc bo co tng hp v chi tit v hng ho vt t nhp, xut, tn.
2/ Ni dung
- Phiu nhp kho (nhp thnh phm t sn xut, nhp li cc nguyn vt liu tha t
sn xut v nhp khc)
- Phiu xut kho (xut nguyn vt liu, cng c dng c... cho sn xut, cho s dng v
xut khc)
- Phiu xut iu chuyn
3/ Trnh t thc hin
- Khai bo cc danh mc ti khon c lin quan
- Cp nht tn kho u k
- Cp nht chng t (K ton Hng tn kho -> Cp nht s liu -> Chn chng t
tng ng)
4/ S liu o to
Xut nguyn vt liu, cung c dng c, ph tng cho sn xut v xut khc.
1. Ngy 09/1/2008 doanh nghip xut kho vt liu chnh sn xut sn phm t kho
KVLC cho cc phn xng sn xut cc vt liu chnh sau:
- Phn xng A (PXA)
M vt liu
Tn vt liu
S lng
n gi
VLC1
Vt liu chnh 1
12.500
1.000
25

VLC2
Vt liu chnh 2
24.300
2.000
VLC3
Vt liu chnh 3
11.800
3.000
- Phn xng B(PXB)
M vt liu
Tn vt liu
S lng
n gi
VLC3
Vt liu chnh 3
13.100
3.000
VLC4
Vt liu chnh 4
22.100
4.000
VLC5
Vt liu chnh 5
9.000
5.000
Ngi nhn: Trn Qun c; chng t s 1.
2. Ngy 10/1/2008 doanh nghip xut nhin liu 1 (NL1) t kho KNL s dng ti
phn xng sn xut s lng 500; n gi 5.000. Ngi nhn: Trn Qun c;
chng t s 2.
3. Ngy 15/1/2008 doanh nghip xut kho vt liu ph sn xut sn phm t kho
KCC cho cc phn xng sn xut cc vt liu ph sau:
- Phn xng A (PXA)
M vt liu
Tn vt liu
S lng
n gi
VLP1
Vt liu ph 1
12.500
500
VLP2
Vt liu ph 2
24.300
1.000
VLP3
Vt liu ph 3
11.800
1.500
- Phn xng B (PXB)
M vt liu
Tn vt liu
S lng
n gi

4.

5.

6.

7.

VLP3
Vt liu ph 3
13.100
1.500
VLP4
Vt liu ph 4
22.100
2.000
VLP5
Vt liu ph 5
9.000
2.500
Ngi nhn: Trn Qun c; chng t s 3.
Ngy 16/1/2008 doanh nghip xut kho ph tng 1 (PT1) t kho KCC sa cha
my mc ti phn xng s lng 3; n gi 100.000. Ngi nhn: Trn Qun c;
chng t s 4.
Ngy 17/1/2008 doanh nghip xut kho cng c dng c 02 (CC2) t kho KCC cho
b phn bn hng s lng 5; n gi 150.000. Ngi nhn: Bi Vn Mi; chng t
s 5.
Ngy 29/1/2008 doanh nghip xut kho dng c 01 (CC1) sn xut sn phm t
kho KCC cho phn xng sn xut s lng 60; n gi 50.000. Ngi nhn: Trn
Qun c; chng t s 7.
Ngy 3/2/2008 doanh nghip xut kho vt liu chnh sn xut sn phm t kho
KVLC cho cc phn xng sn xut cc vt liu chnh sau:
o Phn xng A (PXA)
M vt liu
Tn vt liu
S lng
n gi
VLC1
Vt liu chnh 1
10.000
1.000
VLC2
Vt liu chnh 2
20.000
2.000
VLC3
Vt liu chnh 3
10.000
3.000
o Phn xng B(PXB)
26

M vt liu
Tn vt liu
S lng
n gi
VLC3
Vt liu chnh 3
10.000
3.000
VLC4
Vt liu chnh 4
20.000
4.000
VLC5
Vt liu chnh 5
10.000
5.000
Ngi nhn: Trn Qun c; chng t s 8.
8. Ngy 4/2/2008 doanh nghip xut kho vt liu ph sn xut sn phm t kho KCC
cho cc phn xng sn xut cc vt liu ph sau:
o Phn xng A (PXA)
M vt liu
Tn vt liu
S lng
n gi
VLP1
Vt liu ph 1
10.000
5.000
VLP2
Vt liu ph 2
20.000
1.000
VLP3
Vt liu ph 3
10.000
1.500
o Phn xng B(PXB)
M vt liu
Tn vt liu
S lng
n gi
VLP3
Vt liu ph 3
10.000
1.500
VLP4
Vt liu ph 4
20.000
2.000
VLP5
Vt liu ph 5
10.000
2.500
Ngi nhn: Trn Qun c; chng t s 9.
9. Ngy 7/2/2008 doanh nghip xut kho ph tng 1 (PT1) t kho KCC cho sa cha
ln TSC b phn qun l s lng 12; n gi 100. Ngi nhn: Phm Thu
Hng; chng t s 11.
10. Ngy 03/3/2008 doanh nghip xut kho vt liu chnh sn xut sn phm t kho
KVLC cho cc phn xng sn xut cc vt liu chnh sau:
o Phn xng A (PXA)
M vt liu
Tn vt liu
S lng
n gi
VLC1
Vt liu chnh 1
11.000
1.000
VLC2
Vt liu chnh 2
22.000
2.000
VLC3
Vt liu chnh 3
11.000
3.000
o Phn xng B(PXB)
M vt liu
Tn vt liu
S lng
n gi
VLC3
Vt liu chnh 3
11.000
3.000
VLC4
Vt liu chnh 4
22.000
4.000
VLC5
Vt liu chnh 5
11.000
5.000
Ngi nhn: Trn Qun c; chng t s 14.
11. Ngy 5/3/2008 doanh nghip xut kho vt liu ph sn xut sn phm t kho KCC
cho cc phn xng sn xut cc vt liu ph sau:
o Phn xng A (PXA)
M vt liu
Tn vt liu
S lng
n gi
VLP1
Vt liu ph 1
10.000
500
VLP2
Vt liu ph 2
20.000
1.000
VLP3
Vt liu ph 3
10.000
1.500
o Phn xng B(PXB)
27

M vt liu
Tn vt liu
S lng
VLP3
Vt liu ph 3
10.000
VLP4
Vt liu ph 4
20.000
VLP5
Vt liu ph 5
10.000
Ngi nhn: Trn Qun c; chng t s 15.

n gi
1.500
2.000
2.500

Phiu nhp kho thnh phm

1. Ngy 28/1/2008 doanh nghip nhp vo kho thnh phm (KTP) cc thnh phm sau
t cc phn xng sn xut:
o Phn xng A (PXA)
M tp
Tn thnh phm
S lng
n gi
SPA
Sn phm A
1.500
47.402
SPB
Sn phm B
1.200
77.602
o Phn xng B (PXB)
M tp
Tn thnh phm
S lng
n gi
SPC
Sn phm C
1.500
108.220
SPD
Sn phm D
800
138.451
Ngi giao hng: Trn Qun c; chng t s 1.
2. Ngy 25/2/2008 doanh nghip nhp vo kho thnh phm (KTP) cc thnh phm sau
t cc phn xng sn xut:
o Phn xng A (PXA)
M tp
Tn thnh phm
S lng
n gi
SPA
Sn phm A
1.000
47.662
SPB
Sn phm B
1.000
77.884
o Phn xng B (PXB)
M tp
Tn thnh phm
S lng
n gi
SPC
Sn phm C
1.000
107.819
SPD
Sn phm D
1.000
138.020
Ngi giao hng: Trn Qun c; chng t s 2.
3. Ngy 31/3/2008 doanh nghip nhp vo kho thnh phm (KTP) cc thnh phm sau
t cc phn xng sn xut:
o Phn xng A (PXA)
M tp
Tn thnh phm
S lng
n gi
SPA
Sn phm A
1.250
49.431
SPB
Sn phm B
1.180
81.437
o Phn xng B (PXB)
M tp
Tn thnh phm
S lng
n gi
SPC
Sn phm C
1.210
112.884
SPD
Sn phm D
1.100
145.431
Ngi giao hng: Trn Qun c; chng t s 3.
Phiu xut i iu chuyn
28

1. Ngy 20/1/2008 doanh nghip xut hng H2 t kho KHH gi bn kho i l D1

(nhp kho KDLD1) s lng 3.000; n gi 12.800. Ngi nhn hng: Trn i L;
chng t s 6.
2. Ngy 5/2/2008 doanh nghip xut sn phm B t kho KTP gi bn kho i l D1
(KDLD1) s lng 500; n gi 77.730,24. Ngi nhn hng: Trn i L; chng
t s 10.
3. Ngy 14/2/2008 doanh nghip xut sn phm A t kho KTP gi bn kho i l
khch hng H1 (KDLH1) s lng 200; n gi 47.510,35. Ngi nhn hng: L
Vn Nht; chng t s 12.
4. Ngy 18/2/2008 doanh nghip xut gi hng H3 t kho KHH gi bn kho i l
khch hng H3 (KDLH3) s lng 800; n gi 32.000. Ngi nhn hng: L Vn
Ba; chng t s 13.
Bi thc hnh s 7: K ton TSC v chi ph gi thnh
I.
K ton ti sn c nh
1/ Mc ch
- Theo di TSC v nguyn gi, gi tr khu hao, gi tr cn li, ngun vn, b phn s
dng, mc ch s dng, nc sn xut, ngy a vo s dng....
- Theo di cc thay i v TSC nh: tng gim gi tr, thi tnh khu hao, gim ti
sn, iu chuyn ti sn gia cc b phn
- Tnh khu hao v ln bng phn b khu hao.
- Ln cc bo co kim k v TSC, cc bo co tng gim TSC, cc bo co khu
hao v phn b TSC
2/ Ni dung
- Khai bo danh mc t in: DM ngun vn hnh thnh TSC, DM l do tng gim
TSC, DM nhm TS, DM b phn s dng TSC, DM phn nhm TSC
- Khai bo thng tin v TSC: cc thng tin chnh v thng tin ph.
- Khai bo cc thay i lin quan n ti sn.: iu chnh gi tr ti sn, khai bo thi
khu hao ti sn, khai bo gim ti sn, iu chuyn ti sn gia cc b phn
- Tnh khu hao v iu chnh khu hao
- Phn b khu hao TSC
3/ Trnh t thc hin
- Khai bo cc danh mc ti khon c lin quan (K ton Ti sn c nh -> Danh
mc t in ->DM cn khai bo)
- Cp nht thng tin v TSC
- Thc hin cc bt ton khc
4/ S liu o to
DANH MC L DO TNG GIM TSC
Loi tng gim M tng gim TS
Tn tng gim TS
TS
1
MS
Mua sm
1
TD
Trao i
2
NB
Nhng bn
2
TL
Thanh l
29

M b phn
QL
SX
M nhm
L01
L02
L03
L04
L05
L06
Loi nhm
1
1

DANH MC B PHN S DNG

Tn b phn
B phn qun l
B phn sn xut
DANH MC LOI TSC
Tn nhm
Nh ca, vt kin trc
My mc, thit b
Phng tin vn ti, truyn dn
Thit b, dng c qun l
Ti sn c nh hu hnh khc
Ti sn c nh v hnh
DANH MC PHN NHM TSC
M nhm
Tn nhm
PN01
Ti sn c nh nguyn gi trn 20
triu
PN02
Ti sn c nh nguyn gi <= 20
triu

DANH MC NGUN VN
M ngun
Tn ngun vn
N1
Ngn sch nh nc
N2
Vn t c
N3
Ngun vn lin doanh
N4
Ngun vn khc
Khai bo chi tit v TSC ( tp TSC)
II.
K ton chi ph v tnh gi thnh sn phm
1/ Mc ch
Tng hp cc chi ph ca doanh nghip v tnh gi thnh sn phm sn xut ca
doanh nghip cp nht cho cc phiu nhp kho thnh phm v lm c s xc
nh gi bn thnh phm.
2/ Ni dung
Bao gm: Tnh gi thnh sn phm cng trnh xy lp, tnh gi thnh sn phm sn xut lin
tc, tnh gi thnh sn phm sn xut theo n hng.
Tnh gi thnh sn phm sn xut lin tc.
- Khai bo cc thng tin tnh gi thnh sn phm: DM b phn hch ton, DM phn
nhm cc yu t tnh chi ph gi thnh sn phm, DM cc yu t tnh chi ph gi
thnh sn phm.
- Nhp nh mc nguyn vt liu .
- Cp nht s lng d dang u k: cp nht s lng sn phm d dang u k, cp
nht nguyn vt liu d dang u k, cp nht sn phm d dang u k theo yu t
chi ph.
30

Cp nht s lng d dang cui k: cp nht s lng sn phm d dang cui k, cp

nht nguyn vt liu d dang cui k.
- Thc hin cc bc tnh gi thnh sn phm
+ Tnh v p gi xut nguyn vt liu v CCL
+ Kt chuyn chi ph trc tip
+ Tnh s lng sn phm nhp kho trong k
+ Tp hp v phn b chi ph NVL
+ Tnh h s phn b chi ph chung
+ Phn b chi ph chung
+ Tnh gi thnh sn phm
+ iu chnh gi thnh sn phm
+ Cp nht gi cho cc phiu nhp kho thnh phm
3/ Trnh t thc hnh
- Khai bo cc thng tin tnh gi thnh sn phm, nhp nh mc nguyn vt liu,
nhp s lng d dang u k: K ton Chi ph v tnh gi thnh sn phm-> Khai
bo spdd cho sn phm sn xut lin tc ->Chn chng t tng ng.
- Nhp s lng d dang cui k, thc hin cc bc tnh gi thnh sn phm: K ton
Chi ph v tnh gi thnh sn phm-> Cp nht spdd cho sn phm sn xut lin tc
-> Chn chng t tng ng.
4/ S liu o to
DM phn nhm cc yu t tnh chi ph gi thnh sn phm
M nhm
Tn nhm
01
Chi ph nguyn vt liu
02
Chi ph nhn vin sn xut
chung
03
Chi ph nhn cng
DM cc yu t tnh chi ph gi thnh sn phm
Bng nh mc nguyn vt liu
Bng s lng sn phm d dang u k
Bng nguyn vt liu d dang u k
Bng sn phm d dang u k theo yu t chi ph
Bng s lng sn phm d dang cui k
Bng nguyn vt liu d dang cui k
Thc hin cc bt ton sau y
+ Tnh v p gi xut nguyn vt liu v CCL
+ Kt chuyn chi ph trc tip
+ Tnh s lng sn phm nhp kho trong k
+ Tp hp v phn b chi ph NVL
+ Tnh h s phn b chi ph chung
+ Phn b chi ph chung
+ Tnh gi thnh sn phm
+ iu chnh gi thnh sn phm
+ Cp nht gi cho cc phiu nhp kho thnh phm
-

31

Bi thc hnh s 8: K ton tng hp

1/ Mc ch
- Thc hin cc bt ton cui k nh .
- Ln cc s k ton theo cc hnh thc: Nht k chung, chng t ghi s, nht k chng
t

DANH SCH BT TON KT CHUYN T NG

S
tt

Tn bt ton

Tk n

Tk
c

1 Kt chuyn chi ph NVL

154

621

2 Kt chuyn chi ph sx chung

154

627

3 Kt chuyn gi vn hng bn vo KQKD

911

632

4 Kt chuyn chi ph bn hng vo KQKD

Kt chuyn chi ph qun l doanh nghip vo
5 KQKD
Kt chuyn khon hng bn b tr li vo doanh
6 thu
Kt chuyn khon gim gi hng bn vo doanh
7 thu

911

641

911
5111
1
5112
1

642

8 Kt chuyn thu nhp ti chnh vo KQKD

515

911

9 Kt chuyn thu nhp bt thng vo KQKD

711

911

10 Kt chuyn chi ph ti chnh vo KQKD

911

635

11 Kt chuyn chi ph bt thng vo KQKD

Kt chuyn doanh thu bn hng thun vo
12 KQKD

911

811

511

13 Kt chuyn li

911

911
421
1

531
532

Loi
kc
Co>No
Co>No
Co>No
Co>No
Co>No
Co>No
Co>No
No>Co
No>Co
Co>No
Co>No
No>Co
No>Co

DANH SCH BT TON PHN B T NG

S
tt

Tn bt
ton

Tk n

Tn tk n
32

Ti khon
c:
phn b
6271C
phn b
6271C
Ti khon
c:
phn b
6272C
phn b
6272C
Ti khon
c:
Phn b
6273C
Phn b
6273C
Ti khon
c:
Phn b
6274C
Phn b
6274C
Ti khon
c:
Phn b
6277C
Phn b
6277C
Ti khon
c:
Phn b
6278C
Phn b
6278C

6271C - Chi ph nhn vin phn xng chung

Chi ph nhn vin phn xng PXA
Chi ph nhn vin phn xng PXB

6271PXA
6271PXB
6272C - Chi ph vt liu chung
6272PXA

Chi ph vt liu chung PXA

6272PXB
6273C - Chi ph cng c dng c
chung

Chi ph vt liu chung PXB

6273PXA
6273PXB
6274C - Chi ph khu hao TSC
chung
6274PXA
6274PXB
6277C Chi ph dch v mua
ngoi chung
6277PXA
6277PXB
6278C Chi ph bng tin khc
chung

Chi ph cng c dng c

chung PXA
Chi ph cng c dng c
chung PXB
Chi ph khu hao TSC
chung PXA
Chi ph khu hao TSC
chung PXB
Chi ph dch v mua ngoi
PXA
Chi ph dch v mua ngoi
PXB
Chi ph bng tin khc
chung PXA
Chi ph bng tin khc
chung PXB

6278PXA
6278PXB

33

34