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 Bc Loi 3 3 1 1 Tk cng n Tk S ci

112 1 EUR 1122

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 73

3 2 2 3 2 2 2 2 2 3 3 3 3 3 3 3 3 3 3 3 3 3

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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 Chi ph tip khch, hi hp Chi ph dch v mua ngoi khch DANH MC TIN T M ngoi t AUD EUR FRC JPY USD VND

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

3 3 3 3 3 3 3

1 1 1 1 1

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 1 ABC 2 KHD1

Tn khch Khch hng ABC i l D1

a ch 123A Trn Hng o H Ni 1/26 QL, 13 Hip Bnh, Qung Ngi4

M s thu

0100686200-003-1

3 KHD2 4 KHH1 5 KHH2 6 KHH3 7 KHH5 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

i l D2 Khch hng H1 khch hng H2 Khch hng H3 Khch hng H5 Cty in Lc h Ni Cty Nc Sch H Ni Cty in Thoi H Ni Cty Qung Co GoldSun

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 31B Yn Ph, H Ni

01003206431 0100101900-1

0300167835-4 0301307676-001-1 0100951182 0101019783 0100686223-1 0100105528-1 0301464044-1 0102455067-1 0100866220-1

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, Nng5

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 86

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

KHD2

1/01/200 8

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 NBS1 NBS2 NBS3 NBS4 NBS5 NBL11 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 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 Li sut qu hn (%) 2. 2. 2.

Danh mc kh c vay M kh c S kh c Ni dung Vay ngn hn Vay ngn hn vay ngn hn Ngy vay Ngy o hn Li sut Gi tr vay (% thng ) 280,000,0 00 200,000,0 00 100,000,0 00 1. 1. 1. Ti khon vay 3111AC B 3111AC B 3111AC B

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

10/1/200 7 3/31/200 8 2/01/200 5/01/200 8 8 3/01/200 6/01/200 8 8

7

M kho KVLC KNL KCC KTP KHH KDLD1 KDLH1 KDLH3 Loi nhm 1 1 1 1 1 1 1

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 DANH MC NHM HNG HO VT T 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 tk_g v

ma_vt ten_vt VLC1 vt liu chnh

Dvt Kg

vt_ton_kho gia_ton tk_vt 1 1 15218

tk_dt

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

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

1 1521 1 1521 1 1 1 1 1 3 3 3 3 1 1 1 1 1 1 1 1 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

5311 5311 5311 5311 5312 5312 5312 5312

1 1521 1 1522

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 30,000,000 170,000,00 0 20,000,000 75,000,000 48,000,000 1,00 0 5,00 0

S d N NT

C

1121ACB Tin VND gi ngn hng ACB 1122EUR Tin ngoi t gi ngn hng EUR 1122USD Tin ngoi t gi ngn hng USD 1521 Nguyn liu, vt liu chnh9

1522 1523 1524 1531 154PXA 154PXB 156 2112 2113 2114 2115 21412 21414 21415

Vt liu ph Nhin liu Ph tng Cng c, dng c Chi ph SXKD d dang PXA Chi ph SXKD d dang PXB Hng ha Nh ca, vt kin trc My mc, thit b

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 Ngun vn kinh doanh Li nm trc

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 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 k10

Ti khon: 141 Tm ng Ngy 01/01/2008 STT M khch 1 2 NVTNV NVTVT Tn khch Nguyn Vn T Trn Vn Tm Tng cng S d N 6 000 000 4 000 000 10 000 000 C

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 800000011

7 8 8

KVLC VLC3 KVLC VLC4 KVLC VLC5 VLP1 VLP2 VLP3 VLP4 VLP5

10 KCC 11 KCC 12 KCC 13 KCC 14 KCC

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 Kg Kg Kg Kg Kg Kg Kg

4000 3000 2000 1000 1000 1000 500 400

12000000 12000000 10000000 500000 1000000 1500000 1000000 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

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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 s17

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 chuyn18

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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 mt21

- 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 1.00025

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 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

4.

5.

6.

7.

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 chuyn28

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 l29

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 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 phm31

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 154 154 911 911 911 5111 1 5112 1 515 711 911 911 511 911 Tk c 621 627 632 641 642 531 532 911 911 635 811 911 421 1 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

1 Kt chuyn chi ph NVL 2 Kt chuyn chi ph sx chung 3 Kt chuyn gi vn hng bn vo KQKD 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 8 Kt chuyn thu nhp ti chnh vo KQKD 9 Kt chuyn thu nhp bt thng vo KQKD 10 Kt chuyn chi ph ti chnh vo KQKD 11 Kt chuyn chi ph bt thng vo KQKD Kt chuyn doanh thu bn hng thun vo 12 KQKD 13 Kt chuyn li

DANH SCH BT TON PHN B T NG S tt Tn bt ton Tk n32

Tn tk n

1

2

3

4

5

6

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 6271PXA 6271PXB 6272C - Chi ph vt liu chung 6272PXA 6272PXB 6273C - Chi ph cng c dng c chung 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 6278PXA 6278PXB Chi ph vt liu chung PXA Chi ph vt liu chung PXB 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 Chi ph nhn vin phn xng PXA Chi ph nhn vin phn xng PXB

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