B ti chnh Hc vin ti chnh

----------------------------------------------

Chuyn cui kho ti :

T CHC K TON BN HNG V XC nh kt qu bn hng ti doanh nghip t nhn cng vit

Gio vin hng dn:

Hng Thanh Vn

Bi Th Thu Trn

Sinh vin thc hin: Lp: LC 11.21.20

Hi Dng, thng 10 nm 2009

B ti chnh Hc vin ti chnh

----------------------------------------------

Chuyn cui kho ti :

T CHC K TON BN HNG V XC nh kt qu bn hng ti doanh nghip t nhn cng vit

Gio vin hng dn:

Hng Thanh Vn

Bi Th Thu Trn

Sinh vin thc hin: Lp: LC 11.21.20

Hi Dng, thng 10 nm 2009

Bng k hiu ch vit tt

Ti khon Gi tr gia tng Chi ph bn hng Chi ph qun l doanh ngip Tiu th c bit Ngn sch nh nc Kt chuyn Cng nhn vin K khai thng xuyn Kim k nh k Ti sn c nh Chi ph Gi vn hng bn Xc nh kt qu kinh doanh Doanh thu Doanh nghip t nhn Vit tt TK GTGT CPBH CPQLDN TTB NSNN K/c CNV KKTX KKK TSC CP GVHB X kqkd DT DNTN

Mc Lc
Phn m u 6

Chng 1:Nhng vn lun chung v ti: t chc k ton bn hng v xc nh kt qu bn hng 1.1 S cn thit phi t chc bn hng v xc nh kt qu bn hng trong doanh nghip thng mi 1.1.1 Khi nim bn hng v xc nh kt qu bn hng 1.1.2 Yu cu qun l i vi hot ng bn hng v xc nh kt qu bn hng 1.1.3 Nhim v ca k ton bn hng v xc nh kt qu bn hng 1.2 K ton bn hng 1.2.1 Cc phng thc bn hng v phng thc thanh ton 1.2.1.1 Cc phng thc bn hng 1.2.1.2 Cc phng thc thanh ton 1.2.2 K ton gi vn bn hng ho 1.2.2.1 Phng php xc nh gi vn hng bn 1.2.2.2 K ton gi vn hng bn theo phng php k khai thng xuyn 1.2.2.3 K ton gi vn hng bn theo phng php kim k nh k 1.2.3 K ton doanh thu bn hng 1.2.4 K ton cc khon gim tr doanh thu 1.3 K ton xc nh kt qu bn hng 1.3.1 K ton chi ph bn hng v chi ph qun l doanh

8 8 8 9 9 1 0 1 0 1 0 1 1 1 1 1 1 1 3 1 6 1 7 1 9 2 1 2

nghip 1.3.2 K ton xc nh kt qu bn hng 1.4 S k ton s dng trong k ton bn hng v xc nh kt qu bn hng 1.5 T chc cng tc k ton trong iu kin k ton trn my Chng 2: Thc trng k ton bn hng v xc nh kt qu bn hng ti doanh nghip t nhn Cng Vit 2.1 c im chung v Doanh nghip t nhn Cng Vit 2.1.1 Qu trnh hnh thnh v pht trin ca DNTN Cng Vit 2.1.2 c im t chc kinh doanh 2.1.3 c im t chc qun l 2.1.4 c im t chc cng tc k ton 2.1.4.1 B my k ton 2.1.4.2 Hnh thc s k ton 2.1.4.3 Gii thiu phn mn k ton p dng ti doanh nghip 2.1.4.4 Ch k ton 2.2 Thc trng cng tc k ton bn hng v xc nh kt qu bn hng ti doanh nghip t nhn Cng Vit 2.2.1 c im ca hot ng bn hng v xc nh kt qu bn hng ti doanh nghip t nhn Cng Vit 2.2.2 Th tc bn hng v chng t s dng

1 2 4 3 2 3 2 3 3 3 3 3 3 3 6 3 6 3 6 3 6 3 6 3 6 3 9 3 9 3 9 4

2.2.3 K ton bn hng v cc khon gim tr 2.2.3.1 K ton doanh thu bn hng 2.2.3.2 K ton cc khon gim tr doanh thu 2.2.4 K ton gi vn 2.2.5 K ton chi ph bn hng v chi ph qun l doanh nghip 2.2.6 K ton xc nh kt qu bn hng Chng 3: Mt s nhn xt, nh gi nhm hon thin cng tc t chc k ton bn hng v xc nh kt qu bn hng ti doanh nghip t nhn Cng Vit 3.1 u im 3.2 Nhc im 3.3 Mt s kin ngh hon thin cng tc k ton bn hng v xc nh kt qu bn hng ti DNTN Cng Vit Kt lun Danh mc ti liu tham kho

1 4 5 4 5 4 9 4 9 5 2 5 7 5 8 5 8 5 9 6 0 6 4 6 6