Kế Toán Tài chính Doanh Nghiệp

8/8/2019 K Ton Ti chnh Doanh Nghip

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KTon Ti chnh Doanh Nghi p1

Chng 1

T CHC CNG TC KTONTRONG DOANH NGHIP

Theo quy nh ca Lut K ton (iu 48) c Quc hi Kha XI, k hp th 3 thngqua ny 17/6/2003, yu cu doanh nghip phi T chc b my k ton, b tr ngilm k ton hoc thu lm k ton.

T chc cng tc k ton l mt trong nhng ni dung quan trng trong t chc cng tcqun l doanh nghi p. Vi chc nng cung c p thng tin v kim tra cc hot ngkinh t - ti chnh trong doanh nghip nn cng tc k ton nh hng trc tip n chtlng v hiu qu ca cng tc qun l mt doanh nghip. Mt khc, n cn nh hngn vic p ng cc yu cu qun l khc nhau ca cc i tng c quyn hn trc tip

hoc gin tip n hot ng ca doanh nghip, trong c cc cquan chc nng canh nc.

Ni dung t chc cng tc k ton trong doanh nghip c t chc nh sau:

1.1T CHC B MY K TONT chc b my k ton l mt trong nhng ni dung quan trng hng u trong tchc cng tc k ton doanh nghip, bi suy cho cng th cht lng ca cng tck ton ph thuc trc tip vo trnh , kh nng thnh tho, o c ngh nghip vs phn cng, phn nhim hp l ca cc nhn vin trong b my k ton.

T chc b my k ton l t chc v nhn s thc hin vic thu nhp, x l vcung cp thng tin k ton cho cc i tng khc nhau. Ni dung t chc b my kton bao gm: xc nh s lng nhn vin cn phi c; yu cu v trnh nghnghi p; b tr v phn cng nhn vin thc hin cc cng vic c th; xc lp miquan h gia cc b phn k ton vi nhau cng nh gia b phn k ton vi cc b

phn qun l khc c lin quan, k hoch cng tc v vic kim tra tnh hnh thchin k hoch... Ni chung, t chc b my k ton cn cn c vo quy m cadoanh nghip, trnh ngh nghip v yu cu qun l, c im v t chc sn xut,qun l v iu kin v csvt cht k thut phc v cho vic thu thp, x l, cung

cp thng tin.M hnh t chc b my k ton doanh nghip c nh hng theo 2 dng: tchc k ton tp trung v t chc k ton phn tn.

- T chc k ton tp trung l m hnh t chc c c im ton b cng vic x lthng tin trong ton doanh nghip c thc hin tp trung phng k ton, cn cc b phn v n v trc thuc ch thc hin vic thu nhp, phn loi v chuynchng t cng cc bo co nghip v v phng k ton x l v tng hp thng tin(gi chung l n v bo s).

M hnh t chc k ton tp trung c u im l cng vic t chc b my gn nh,

tit kim, vic x l v cung cp thng tin nhanh nhy. Tuy nhin nhng u imny ch c th pht huy c trong iu kin doanh nghip c t chc sn xut v

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qun l mang tnh tp trung, csvt cht - k thut phc v cho vic x l thngtin c trang b hin i, y , ng b.

M hnh t chc k ton tp trung

... ...

n v k ton (DN)

ghi oTK 627

(4) Cuoi nieno ke toan

n v bo sn v bo s

(4) Cuoi nien o ke toan ieu chnh so chenh lech tien lng ngh phep thc tephat sinh ln hn chi ph a trch trc

oi vi cong nhan san xuat khac(5) Hoan nhap chenh lech chi ph trch trc tien lng ngh phep ln hn tien

lng ngh phep thc te phat sinhTK 622, 623

(1) So trch trc tien lng ngh phep cua cong nhan san xuat hang thangoi vi cong nhan xay lap, cong nhan ieu khien may thi cong trong doanh nghiep

xay lap(2) Tien lng ngh phep phai tra cho cong nhan san xuat(3) Trch BHXH, BHYT, KPC tnh tren tien lng ngh phep phai tra.

TK 622, 623TK 338TK 334TK 338

(3) Nhan khoan hoan tra cua c quan BHXH ve khoan doanh nghiep a chi(2) Khau tr lng tien nop ho BHXH, BHYT cho cong nhan vien.(1) Trch BHXH, BHYT, KPC tnh vao chi ph SXKD(4) Nop (chi) BHXH, BHYT, KPC theo quy nh(3) BHXH phai tra thay lng cho cong nhan vien

TK 111, 112TK 334

TK 622, 623, 627, 641, 642, 241TK 338

TK 111, 112TK 334

(3) Tien thng phai tra t quy khen thng(2) BHXH phai tra thay lng

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(1) Tien lng, tien cong, phu cap an gia ca tnh cho cac oi tng chi phSXKD

(6) Tnh thue thu nhap cong nhan vien phai nop Nha nc(5) ng trc va thanh toan cac khoan cho cong nhan vien.(4) Cac khoan khau tr vao lng

TK 431 (4311)TK 338 (3383)

TK 622, 623, 627, 641, 642, 241TK 334

TK 338 (3338)

T chc k ton phn tn l m hnh t chc c c im: cng vic k ton cphn cng cho cc b phn v n v trc thuc thc hin mt phn hoc ton bnhng ni dung pht sinh ti b phn v n v mnh (cng c th c nhng b

phn ch thc hin vic thu nhp chng t ban u). Phng k ton i vi nhngni dung pht sinh lin quan n ton doanh nghip (v cho nhng b phn cha ciu kin thc hin cng vic k ton), kt hp vi bo co k ton do cc n vtrc thuc gi ln tng hp v lp ra cc bo co chung cho ton doanh nghiptheo quy nh.

M hnh t chc k ton phn tn c u im l p ng c yu cu v thng tinphc v cho qun l ni bcc b phn, n v trc thuc nhng nu khng khot chc th b my k ton s trnn cng knh, tn km v chng cho trong cngvic chuyn mn. M hnh ny p dng ph hp cho cc doanh nghip c quy m

ln m c im t chc v qun l tri trn mt a bn rng, phn tn trn nhiua phng, vng, lnh th v hot ng kinh doanh mang tnh cht a ngnh, alnh vc.

M hnh t chc k ton phn tn

... ...

n v k ton (DN)

n v k tontrc thuc

n vbo s

n v k tontrc thuc

n vbo s

- Ccu ca b my k ton: b my k ton doanh nghip thu nhn thng tinban u v x l thng tin theo nh hng va to lp c thng tin k ton tichnh, va to lp c thng tin k ton qun tr. Vic xc lp ccu ca b myk ton cn cn c vo nh hng ny phn cng nhm t c mc tiu tolp v cung cp thng tin cho nhiu i tng. Thng thng, ccu t chc bmy k ton bao gm cc b phn thc hin cc phn hnh:

+ B phn k ton lao ng tin lng

+ B phn k ton TSC, cng c, vt liu

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+ B phn k ton chi ph sn xut v tnh gi thnh sn phm (kim nhim cc nidung khc thuc v k ton qun tr).

+ B phn k ton tng hp

+ B phn k ton XDCB (nu c khi lng XDCB ln)

+ Cc nhn vin k ton cc phn xng hoc b phn sn xut- Ngoi ra nu cng tc ti chnh cha c t chc ring th ccu thnh mt b

phn nm trong b my k ton thng k ca doanh nghip thc hin cc chcnng ti chnh doanh nghi p nh lp k hoch ti chnh, t chc huy ng v sdng vn, t chc thanh ton cng n...

B my k ton trong doanh nghip c t di s lnh o v iu khin cangi ph trch k ton doanh nghip, c chc v l k ton trng.

Tuy nhin cng cn lu vic t chc b my k ton ngoi vic ph thuc vo quym ca doanh nghip cn ph thuc hnh thc shu ca doanh nghip nn c th c

nhng doanh nghip ch c mt hoc hai, ba nhn vin k ton v khng t ra chcv k ton trng v cng c nhng doanh nghip ch thu ngi lm k ton chkhng tuyn ngi lm k ton. Song d t chc b my di hnh thc no i nath vn trnh ngh nghip v o c ngh nghip ca ngi lm k ton vn lnhn t quyt nh n cht lng ca thng tin k ton, c bit l ngi ph trchk ton ca doanh.

1.2T CHC TRANG B C S VT CHT K THUT PHC V CHOCNG TC K TON

T chc trang b nhng phng tin k thut x l thng tin trong iu kin cngngh tin hc pht trin s to ra c bc t ph quan trng trong vic bo mtnh nhanh nhy v hu ch ca thng tin k ton cho nhiu i tng khc nhau.

Hin nay vic ng dng tin hc vo cng tc k ton ang trthnh xu th chung cathi i v kt qu do vic ng dng ny mang li l ht sc to ln. Vic ng dngny c kt qu tt hu nhmi loi hnh doanh nghip. Vn t ra l phi c

phng n u t, ng dng mt cch ph hp vi quy m v iu kin qun l doanh nghip khai thc mt cch trit nhng u im vn c ca cng ngh tinhc.

T chc trang b nhng phng tin k thut ng dng cng ngh tin hc bao gmtrang b phn cng (h thng my tnh) v trang b phn mm (chng trnh k tontrn my). Trnh lng ph ph trng v mnh dn trong u t khai thc th mnhca cng ngh tin hc cng l trch nhim ca k ton trng trong vic nng caocht lng ca thng tin k ton cng nh vai tr ca k ton i vi cng tc qunl.

Sau y gii thiu cc m hnh t chc h thng s k ton v h thng ti khon kton p dng cho cc doanh nghip Vit Nam (Xem mu s ca cc hnh thc s kton phn ph lc).

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1.3T CHC VN DNG CC CH K TON1.3.1 T CHC VN DNG CH CHNG TK TON

Chng t k ton l nhng chng minh bng giy tv nghip v kinh t pht sinhv thc s hon thnh.

Chng t k ton phi c lp r rng, y , kp thi, chnh xc theo ni dung quynh trn mu. Trong trng hp chng t k ton cha c quy nh mu th n vk ton c t lp chng t k ton nhng phi c y cc ni dung quy nh.

Ch chng t k ton c nh nc quy nh trong Lut k ton c tnh chtchung, lin quan n nhiu lnh vc hot ng cng nh cc thnh phn kinh t khcnhau. Do vy, cn cn c vo quy nh ca ch chng t k ton v c im hotng ca doanh nghip chn la, xc nh cc loi chng t cn phi s dngtrong cng tc k ton. Cn lu bn cnh nhng chng tc quy nh bt buttrong ch , cn c nhng chng t hon ton mang tnh cht hng dn lin quan

n k thut v phng php hch ton m doanh nghip cn phi thit lp mt cchthch ng vi yu cu cung cp v x l thng tin.

Chng t k ton c lp nhiu b phn khc nhau trong doanh nghip k c bnngoi doanh nghi p nn vic xc l p quy trnh lun chuyn chng t cho cc loichng t khc nhau nhm bo m chng t vn phng k ton trong thi hnngn nht c ngha ht sc quan trng trong vic bo m tnh kp thi cho vickim tra, x l v cung cp thng tin.

1.3.2 T CHC VN DNG H THNG TI KHON K TONH thng ti khon k ton thng nht p dng trong doanh nghip l mt m hnh

phn loi i tng k ton c nh nc quy nh thc hin vic x l thng tingn lin vi tng i tng k ton nhm phc v cho vic tng h p v kim tra,kim sot.

Cc ni dung cbn c quy nh trong h thng ti khon bao gm: loi ti khon,tn gi ti khon, s lng ti khon, cng dng v ni dung phn nh vo tng tikhon, mt s quan hi ng ch yu gia cc ti khon c lin quan.

H thng ti khon k ton c quy nh chung cho nhiu loi hnh doanh nghipkhc nhau nn doanh nghip cn phi cn c vo c im hot ng, yu cu v khnng qun l la chn cc ti khon ph hp v s dng chng ng theo cc quy

nh v ghi chp trong tng ti khon.Vic xc nh cc ti khon phi s dng l cs t chc ht thng s k ton tnghp v chi tit nhm x l thng tin ph hp vi yu cu qun l ca doanh nghip.

H thng ti khon k ton p dng cho cc doanh nghip bao gm 10 loi ti khontrong cc ti khon t loi 1 n loi 9 thc hin theo phng php ghi kp, cn tikhon loi 0 thc hin theo phng php ghi n.

1.3.3 T CHC VN DNG CH S K TONT chc h thng s k ton tng hp v chi tit x l thng tin t cc chng t kton nhm phc v cho vic xc lp cc bo co ti chnh v qun tr cng nh phc

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v cho vic kim tra , kim sot tng loi ti sn tng loi ngun vn cng nh tngqu trnh hot ng ca doanh nghip c ngha rt quan trng trong vic thc hincc chc nng ca k ton.

H thng s k ton bao gm nhiu loi s khc nhau trong c nhng loi scm theo yu cu v c im qun l ca doanh nghip. t chc h thng s k

ton ph hp cn phi cn c vo quy m ca doanh nghip, c im v t chc snxut v qun l, tnh cht ca quy trnh sn xut v c im vi tng k ton cadoanh nghip.

Theo hng dn ca B ti chnh th doanh nghip c th t chc h thng s k tontheo 1 trong 4 m hnh khc nhau (gi l hnh thc s k ton).

Hnh thc k ton: Nht k - S ci

Hnh thc k ton: Nht k chung

Hnh thc k ton: Chng t ghi sHnh thc k ton: Nht k - chng t

Vic s dng hnh thc k ton no l do doanh nghip t quyt nh da trn nhngcn c nu trn v phi tun th nguyn tc nht qun. Tuy nhin trong cc hnhthc k ton trn th hnh thc k ton Nht k chung c u im l rt d p dng,vn dng ph hp cho mi loi hnh doanh nghip v rt d dng trong ng dng tinhc vo k ton.

1.3.4 T CHC CUNG CP THNG TIN QUA H THNG BO CO KTON

Bo co k ton l kt qu ca cng tc k ton trong doanh nghip, l ngun thngtin cho cc nh qun tr ca doanh nghip cng nh cho cc i tng khc bn ngoidoanh nghip trong c cc cquan chc nng ca nh nc.

Bo co k ton bao gm 2 phn h: h thng bo co ti chnh v h thng bo coqun tr.

- Bo co ti chnh bao gm nhng bo co c nh nc quy nh thng nht mdoanh nghip phi c trch nhim lp ng theo mu quy nh, ng phng phpv phi gi, np cho cc ni theo quy nh ng thi hn. Theo quy nh hin nayth h thng bo co ti chnh bao gm:

+ Bng cn i k ton

+ Bo co kt qu hot ng kinh doanh

+ Bo co lu chuyn tin t

+ Bng thuyt minh bo co ti chnh

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- Bo co qun tr bao gm cc bo co c lp ra phc v cho yu cu qun trca doanh nghip cc cp khc nhau. Bo co qun tr khng bt buc phicng khai.

1.4T CHC KIM TRA K TONKim tra k ton nhm m bo cho cng tc k ton trong doanh nghip thc hinng chnh sch, chc ban hnh, thng tin do k ton cung cp c tin cycao, vic t chc cng tc k ton tit kim v t hiu qu cao.

Ni dung kim tra bao gm: kim tra vic tnh ton, ghi chp, phn nh trn ccchng t k ton, s k ton, bo co k ton: kim tra vic chp hnh ch, th lv k ton, vic t chc b my k ton, vic xy dng v thc hin k hoch cngtc, vic thc hin nhim v v quyn hn ca k ton trng.

Kim tra k ton phi c thc hin ngay ti n v k ton l doanh nghip cngnhcc n v trc thuc. Kim tra k ton cn c thc hin thng xuyn, lintc v c h thng. Mi thi k hot ng ca doanh nghip cn c kim tra kton.

Kim tra k ton do n v k ton t thc hin, bn cnh cn phi chu s kimtra ca cquan ch qun v cquan ti chnh theo ch kim tra k ton.

T chc kim tra k ton l trch nhim ca k ton trng ti doanh nghi p. Cnphi cn c vo yu cu cng tc m xc nh ni dung, phm vi, thi im vphng php tin hnh kim tra k ton.

1.5T CHC PHN TCH HOT NG KINH T TRONG DOANH NGHIPPhn tch hot ng kinh t l cng vic rt quan trng i vi cng tc qun l trongdoanh nghi p. Thng qua vic phn tch s ch ra c nhng u, nhc im cadoanh nghi p trong t chc thc hin k hoch SXKD, nu ra c nhng nguynnhn ca nhng thnh cng hoc tht bi khi thc hin cc mc tiu c ra,ng thi cn cho thy c nhng kh nng tim tng cn c khai thc, s dng nng cao hiu qu SXKD.

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Chng 2

K TON VN BNG TIN

V CC KHON NG TRC

2.1C IM K TON VN BNG TIN, CC KHON NG TRC2.1.1 c im

- Vn bng tin l mt b phn ca ti sn lu ng bao gm: tin mt ti qu; tingi Ngn hng v tin ang chuyn.

- Cc khon ng trc l cc khon tm ng, tm tr trc nhng khon ny lmt b phn ca ti sn lu ng bao gm: tm ng cho cng nhn vin ca doanhnghip, chi ph tr trc, cc khon th chp, k cc, k qu ngn hn.

- 2.1.1 Nhim v ca k ton1. Phn nh kp thi cc khon thu, chi, tm ng, tr trc, th chp, k cc k qu.

Thc hin vic kim tra, i chiu s liu thng xuyn gia k ton vi th qu bo m gim st cht ch.

2. T chc thc hin u cc quy nh v chng t, th tc hch ton.3. Thng qua vic ghi chp, k ton c th thc hin chc nng kim sot v pht

hin cc trng h p chi tiu lng ph, sai ch, pht hin cc chnh lch, xcnh nguyn nhn v kin ngh bin php x l chnh lch.

2.2NGUYN TC HCH TON2.1.1 Nguyn tc hch ton vn bng tin:

(1) K ton vn bng tin s dng n v tin t thng nht l VN.

(2) Cc doanh nghip c s dng ngoi t trong hot ng SXKD phi quy i ngoit ra ng Vit Nam theo t gi thc t do Ngn hng Nh nc Vit Nam cng bti thi im pht sinh nghip v ghi s k ton . ng thi phi hch ton chitit ngoi t theo tng loi nguyn t trn TK 007 - Ngoi t cc loi (Ti khonngoi bng cn i k ton).

(3) Vng, bc, qu phn nh ti khon vn bng tin ch p dng cho cc doanh

nghip khng c chc nng kinh doanh vng, bc, qu.Khi tnh gi xut ca vng, bc, qu v ngoi t c th p dng mt trong cc

phng php sau: Bnh qun gia quyn, Nhp trc - xut trc, Nhp sau - xuttrc, Gi thc tch danh.

2.1.2 Nguyn tc hch ton cc khon ng trc:2.1.2.1Nguyn tc chi tm ng:

- Ch tm ng cho cn b, cng nhn vin chc hoc ngi lao ng lm vic tidoanh nghip.

- Ch tm ng theo ng ni dung quy nh.- Chc giao tm ng mi khi thanh ton ht s tm ng c.

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- i vi ngi nhn tm ng, tin giao tm ng cho mc ch no phi s dngng mc ch v ni dung cng vic c ph duyt. Khng c chuyngiao tin tm ng cho ngi khc.

Sau khi hon thnh cng vic, ngi nhn tm ng phi lp bn thanh ton tmng nh km cc chng t gc xc minh vic chi tiu thanh ton ngay. S

tin tm ng nu chi khng ht phi np li qung thi hn quy nh, nuqu hn Doanh nghip s khu tr lng ca ngi nhn tm ng. Ngc li,nu s chi vt sc thanh ton b sung.

- K ton phi ms chi tit theo di cht ch tng ngi nhn tm ng, theotng ln tm ng v thanh ton tm ng.

2.1.2.2Nguyn tc hch ton cc khon chi ph tr trc:- Hch ton vo chi ph tr trc ngn hn nhng khon chi ph pht sinh c lin

quan n kt qu hot ng mt nm ti chnh.

- Hch ton vo chi ph tr trc di hn nhng khon chi ph pht sinh c linquan n kt qu hot ng trn mt nm ti chnh.

- Vic tnh v phn b chi ph tr trc vo chi ph SXKD tng k hch ton phicn c vo tnh cht, mc tng loi chi ph m la chn phng php v tiuthc hp l.

- K ton phi theo di chi tit tng khon chi ph tr trc pht sinh, phn bvo cc i tng chu chi ph ca tng k hch ton v s cn li cha phn bvo chi ph.

2.2.1 K TON TIN MT TI QUTin mt ca doanh nghip bao gm tin Vit Nam, ngoi t, vng bc, kim kh qu, qu.

* Chng t, s sch v th tc hch ton:

Chng tsdnghch ton tin ti qugm:

- Chng t gc (chng tnh km): ha n GTGT hoc ho n bn hng, giy ngh tm ng, thanh ton tm ng, bng lng, hp ng, bin lai thu tin (05.TT),

bng k vng bc qu (06.TT), bng kim k qu (07a.TT dng cho VN v

07b.TT dng cho ngoi t, VBQ).- Chng t dng ghi s: phiu thu (01.TT), phiu chi (02.TT)

* Ssch sdng

-i vi hnh thc Nht k chung gm cc s: nht k chung, nht k c bit, nhtk thu tin, nht k chi tin, s ci, s qu.

-i vi hnh thc Chng t ghi s gm: s chng t ghi s, s ci, s qu.-i vi hnh thc Nht k s ci gm: s Nht k s ci, s qu.-i vi hnh thc Nht k chng t gm: s nht k chng t s 1, bng k s 1, s

ci.

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K ton qu tin mt chu trch nhim ms k ton tin mt ghi chp hng ngy,lin tc theo trnh t pht sinh cc khon thu chi qu tin mt, ngoi t, vng bc qu v tnh ra s tn qu tin mt mi thi im. Ring vng, bc, qu nhn kcc, k qu phi theo di ring 1 s.

Hng ngy, th qu phi kim k s tn qu tin mt thc t v tin hnh i chiu

vi s liu ca s qu tin mt v s k ton tin mt. Nu c chnh lch, k ton vth qu phi kim tra li xc nh nguyn nhn v kin ngh bin php x l chnhlch.

Quy trnh chung ghi s k ton vn bng tin

-i vi hnh thc Nht k chung:TK

dungChng t gc

S qu (th qu)

NKC S Ci

NK thu tin

NK chi tin

S Ci

Khng s

C s dngPhi

Phi

TK 112

TK TK

TK 112

TK

-i vi hnh thc Chng t ghi s:Chng t gc

S qu (th qu)

Chng t ghi s S CiTK

TK 112

TK

-i vi hnh thc Nht k S Ci:Chng t gc

S qu (th qu)

Nht k s CiTK

TK 112

TK

-i vi hnh thc Nht k chng t:Chng t gc

Bng k s 1, s 2

NK chng t s 1, s 2

S CiPhi

Phi

* Ti khon sdng: ti khon 111 Tin mt dng phn nh s hin c vtnh hnh thu, chi tin mt ti qu:

TK 111 c 3 TK cp 2 : TK 1111: Tin Vit Nam

TK 1112: Ngoi t

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TK 1113: Vng, bc, qu, kim kh qu

Kt cu v ni dung phn nh ca TK 111 Tin mt (t nghin cu)

2.2.1.1Phng php hch ton tin mt ti qu l ng Vit Nam:(1) Thu tin mt t vic bn hng ha hay cung cp dch v cho khch hng v nhp

qu:- Trng hp doanh nghip np thu GTGT theo phng php khu tr :

NTK 111 (1111) - Tin mt (VN)

C TK 511 - Doanh thu bn hng v cung cp dch v

C TK 3331 - Thu GTGT phi np

- Trng h p doanh nghip n p thu GTGT theo phng php trc tip,doanh thu bn hng l tng gi thanh ton :

NTK 111 (1111) - Tin mt (VN)

C TK 511 - Doanh thu bn hng v cung cp dch v

(2) Nhp qu tin mt t cc khon thu nhp hot ng khc ca doanh nghip.

NTK 111 (1111) - Tin mt (VN)

C TK 515 - Doanh thu hot ng ti chnh

C TK 711 - Thu nhp khc

C TK 3331 - Thu GTGT phi np (nu c)

(3) Thu nca khch hng hoc tin ng trc ca khch hng v nhp qu

NTK 111 (1111) - Tin mt (VN)

C TK 131 - Phi thu khch hng

(4) Rt tin gi ngn hng v nhp qu tin mt

NTK 111 (1111) - Tin mt (VN)

C TK 112 (1121) - Tin gi ngn hng (VN)

(5) Nhn tin k cc, k qu ngn hn hoc di hn v nhp qu

NTK 111 (1111) - Tin mt (VN)

C TK 338 (3388) - Phi tr khc (nu k cc, k qu ngn hn)hoc C TK 344 - K cc, k qu di hn

(6) Thu hi tin k cc, k qu ngn hn hoc di hn v nhp qu

NTK 111 (1111) - Tin mt (VN)

C TK 144 - K cc, k qu ngn hn

hoc C TK 244 - K cc, k qu di hn

(7) Thu hi vn t khon u t ngn hn, di hn nhp qu

NTK 111 (1111) - Tin mt (VN)C TK 121 - u t chng khon ngn hn

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C TK 128 - u t ngn hn khc

C TK 221 - u t chng khon di hn

C TK 222 - Gp vn lin doanh di hn

C TK 288 - u t di hn khc

(8) Chi tin mt mua sm vt t, hng ha, TSC hoc chi cho u t XDCBNTK 152 - Nguyn vt liu

NTK 153 - Cng c - dng c

NTK 156 - Hng ho

NTK 211 - TSC hu hnh

NTK 213 - TSC v hnh

NTK 241 - Chi ph u t XDCB

C TK 111 - Tin mt (VN)(9) Cc khon chi ph hot ng SXKD v hot ng khc c chi bng tin mt

NTK 621 - Chi ph nguyn, vt liu trc tip

NTK 627 - Chi ph sn xut chung

NTK 635 - Chi ph ti chnh

NTK 641 - Chi ph bn hng

NTK 642 - Chi ph qun l doanh nghip

NTK 811 - Chi ph khcC TK 111 (1111) - Tin mt (VN)

(10) Chi bng tin mt thanh ton cc khon nphi tr

NTK 311 - Vay ngn h n

NTK 315 - Ndi hn n hn phi tr

NTK 331 - Phi tr ngi bn

NTK 333 - Thu v cc khon phi np NSNN

NTK 334 - Phi tr cng nhn vinNTK 341 - Vay di hn

NTK 342 - Ndi hn

C TK 111 (1111) - Tin mt (VN)

(11) Chi bng tin mt hon tr cc khon nhn k cc, k qu ngn hn, hocdi hn

NTK 338 (3388) (Hon tr tin nhn k cc, k qu ngn hn)

NTK 344 (Hon tr tin nhn k cc, k qu di hn)

C TK 111 (1111) - Tin mt (VN)

(12) Chi bng tin mt k cc, k qu ngn hn, hoc di hn

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NTK 144 - K cc, k qu ngn hn

NTK 244 - K cc, k qu di hn

C TK 111 (1111) - Tin mt (VN)

(13) Khi kim k qu tin mt v c s chnh lch so vi s k ton tin mt nhng

cha xc nh c nguyn nhn chx lNu chnh lch tha cn c bng kim k qu, k ton ghi:

NTK 111 (1111) - Tin mt (VN)

C TK 338 (3381) - Ti sn tha chx l

Nu chnh lch thiu cn c bng kim k qu, k ton ghi:

NTK 138 (1381) - Ti sn thiu chx l

C TK 111 -(1111) Tin mt (VN)

2.2.1.2Phng php hch ton tin mt ti qu l ngoi t:a/. Mt s thut ng: (theo Chun mc k ton s 10: Nhng nh hng ca victhay i t gi hi oi).

- Ngoi t : L n v tin t khc vi n v tin t k ton ca mt doanh nghip- n v tin t k ton: l n v tin tc s dng chnh thc trong vic ghi s

k ton v lp bo co ti chnh.

- T gi hi oi : l t gi trao i gia hai n v tin t.- Chnh lch t gi hi oi (gi tt l chnh lch t gi): l chnh lch pht sinh tvic trao i thc t hoc quy i ca cng mt s lng ngoi t sang n v tin

t k ton theo cc t gi hi oi khc nhau.

- T gi hi oi cui k: l t gi hi oi s dng ti ngy lp bng cn i kton.

- T gi thc t: l t gi mua bn thc t bnh qun lin ngn hng do Ngn hngNh nc Vit Nam cng b ti thi im pht sinh nghip v.

- T gi hch ton: l t gi c s dng n nh trong mt k k ton. Doanhnghip c th s dng t gi thc tcui k trc lm t gi hch ton cho k

ny.Ch :

K ton cc giao dch bng ngoi t, theo on 08 - chun mc k ton s 10 quynh:Mt giao dch bng ngoi t phi c hch ton v ghi nhn ban u theo nv tin t k ton bng vic p dng t gi hi oi gia n v tin t k ton v ngoit ti ngy giao dch.

Doanh nghip thng thng p dng t gi thc t hch ton ngoi t. Tuy nhin,nu doanh nghip c nhiu nghip v kinh t pht sinh lin quan n ngoi t, ngin v thun tin cho vic ghi s k ton hng ngy, k ton c th s dng t gihch ton ghi s.

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- Khi p dng t gi hch ton th cc ti khon phn nh vt t, hng ha, ti sncnh, doanh thu, chi ph khi, cc khon thu phi np c nghip v kinh t

pht sinh lin quan n ngoi t th lun lun c ghi s theo t gi thc t.

- i vi doanh nghip p dng t gi thc t, khi xut ngoi t chuyn i, chitr, phi tnh theo t gi thc t xut ngoi t (p dng mt trong bn phng

php: bnh qun gia quyn, nhp trc - xut trc, nhp sau - xut trc, thc tch danh).

- Chnh lch gia t gi hch ton v t gi thc t ti thi im pht sinh nghipvc phn nh vo TK 413 Chnh lch t gi.

b/. Phng php hch ton phn nh mt snghip v kinh tch yu:

- Trng hp Doanh nghip sdng t gi thc t:

(1) Doanh thu bn chu phi thu bng ngoi t

NTK 131 - Phi thu khch hng (theo t gi thc t ti thi im ghi nhn nphi thu)

C TK 511 - Doanh thu bn hng

(2) Khch hng tr ncho doanh nghip bng ngoi t

NTK 111 (1112) - Ngoi t nhp qu (theo t gi thc t ti thi im thu cn)

NTK 112 (1122) - Ngoi t gi Ngn hng (theo t gi thc t ti thi im thuc n)

C TK 131 - Phi thu khch hng (theo t gi lc ghi nhn nphi thu)

C TK 413 - Chnh lch do t gi thc t thi im thu c n lnhn t gi thc tthi im ghi nhn nphi thu

Trng hp t gi lc thu c nnh hn t gi lc ghi nhn nphi thu thkhon chnh lch c hch ton vo bn NTK 413.

(3) Doanh thu bn hng thu bng ngoi t

NTK 111 (1112) - Ngoi t nhp qu (theo t gi thc t)

NTK 112 (1122) - Ngoi t gi Ngn hng (theo t gi thc t)

C TK 511 Doanh thu bn hng (theo t gi thc t)

(4) Mua sm vt t, hng ha, TSC phi chi bng ngoi t:

NTK 151 - Hng mua i ng

NTK 152 - Nguyn vt liu

NTK 153 - Cng c - dng c

NTK 156 - Hng ha

NTK 211 - TSC hu hnh

NTK 213 - TSC v hnh

Theo tgi thct ti thiim

pht sinhnghipv.

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C TK 111 (1112)

C TK 112 (1122)

C TK 413 - Chnh lch do t gi thc tthi im pht sinh nghipv ln hn t gi thc t xut ngoi t.

Trng hp t gi thc t ti thi im pht sinh nghip v nh hn t gi thct xut ngoi t th khon chnh lch c hch ton vo bn NTK 413.

(5) Cc khon chi ph pht sinh phi chi bng ngoi t:

NTK 627 - Chi ph sn xut chung

NTK 641 - Chi ph bn hng

NTK 642 - Chi ph qun l doanh nghip

NTK 635 - Chi ph ti chnh

NTK 811 - Chi ph khc

C TK 111 (1112) - Ngoi t mt

C TK 112 (1122) - Ngoi t gi ngn hng

C TK 413 - Chnh lch do t gi thc tthI im pht sinh nghipv ln hn t gi thc t xut ngoI t.

Trng hp t gi thc t ti thi im pht sinh nghip v nh hn t gi thct xut ngoi t th khon chnh lch c hch ton vo bn NTK 413.

(6) Phn nh khon n phi tr bng ngoi t v vic mua chu vt t, hng ha,TSC hoc c cung cp dch v:

NTK 151, 152, 153, 156

NTK 211, 213, 241

NTK 627, 641,642

C TK 331 - Theo t gi thc t ti thi im ghi nhn nphi tr.

(7) Chi ngoi t tr nngi bn

NTK 331 - Theo t gi thc t lc ghi nhn nphi tr

C TK 111 (1112) - Ngoi t mt

C TK 112 (1122) - Ngoi t gi ngn hng

C TK 413 - Chnh lch do t gi thc t lc ghi nhn nphi tr lnhn t gi thc t xut ngoi t.

Trng hp t gi thc t lc ghi nhn nphi tr nh hn t gi thc t xutngoi t th khon chnh lch c hch ton vo bn NTK 413.

Theo t gi thct xut n oi t.

Theo t githc t tithi im

pht sinhn hi v .

Theo t gi thct xut ngoi t.

Theo t gi thc t tithi im pht sinhnghip v.

Theo t gi thc

t xut ngoi t.

V d:

- S du thng 9/2003 ca TK 1112 : 62.000.000 (chi tit 4.000 USD, t gi15.500/USD)

- Trong thng 9/2003 pht sinh nghip v kinh t v ngoi t l tin mt nh sau:

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(1)Ngy 01/9 bn hng thu bng tin mt l ngoi t 3.000USD, t gi thc t15.502/USD, s ngoi t nhp qu tin mt.

(2)Ngy 01/9 xut qu tin mt mua hng ha v nhp kho 5.000USD,t gi thc t 15.504/USD.

(3)Ngy 03/9 bn hng thu bng ngoi t l tin mt 4.000USD, t gi thc t15.506/USD, s ngoi t nhp qu.

(4)Ngy 05/9 bn ngoi t 3.000USD, t gi thc t 15.508/USD.(5)Ngy 06/9 np 3.000USD vo Ngn Hng. TGTT 15.510/USD

Cho bit DN p dng phng php t gi thc t, TGTT xut ngoi t tnh theo phngphp FIFO.

Yu cu: Tnh ton v lp nh khon cc nghip v kinh t pht sinh trn.

Gii

(1)Phn nh doanh thu bn hng thu bng tin mt l ngoi t:

NTK 1112 46.506.000 (3.000USD x 15.502/USD)

C TK 511 46.506.000

S chi tit USD (TK 007): +3.000USD

(2)Xut qu tin mt mua hng ha:NTK 1561 77.520.000 (5.000x15.504)

C TK 1112 77.502.000 (4.000x15.500)+ (1.000x15.502)

C TK 413 18.000 (77.520.000-77.502.000)

S chi tit USD (TK 007):-5.000USD

(3)Phn nh doanh thu bn hng thu bng tin mt l ngoi t:NTK 1112 62.024.000 (4.000USD x 15.506/USD)

C TK 511 62.024.000

S chi tit USD(TK 007): +4.000USD

(4)Bn ngoi t :NTK 1111 46.524.000 (3.000USD x 15.508/USD)

C TK 1112 46.510.000 (2.000x15.502)+(1.000x15.506)

C TK 515 14.000 (46.524.000-46.510.000)

S chi tit USD(TK 007): -3.000USD

(5)Np ngoi t vo NH:NTK 1122 31.012.000 (2.000USD x 15.506/USD)

C TK 1112 31.012.000

S chi tit USD(TK 007) : -2.000USD

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- Trng hp doanh nghip sdng t gi hch ton:

(1) Phn nh doanh thu bn hng thu bng ngoi t

NTK 111 (1112)

NTK 111 (1122)

C TK 511 - Theo t gi thc t ti thi im pht sinh nghip vC TK 413 - Chnh lch do t gi thc t nh hn t gi hch ton.

hoc NTK 413: Chnh lch do t gi thc t ln hn t gi hch ton.

(2) Phn nh doanh thu bn chu phi thu bng ngoi t

NTK 131 - theo t gi hch ton

C TK 511 - Theo t gi thc t

C TK 413 - Chnh lch do t gi thc t nh hn t gi hch ton.

hoc NTK 413: Chnh lch do t gi thc t ln hn t gi hch ton.(3) Khch hng tr ncho doanh nghip bng ngoi t

NTK 111 (1112)

NTK 111 (1122)

C TK 131

(4) Mua sm vt t, hng ha, TSC hoc chi ph phi chi bng ngoi t

NTK 151, 152, 153, 156

NTK 211, 213, 241NTK 627, 641, 642

C TK 111 (1112), 112 (1122) - Theo t gi hch ton

C TK 413 - Chnh lch do t gi thc t ln hn t gi hch ton.

hoc NTK 413: Chnh lch do t gi thc t nh hn t gi hch ton.

(5) Phn nh khon nphi tr bng ngoi t v vic mua sm vt t, hng ha, TSC hocchi ph

NTK 151, 152, 153, 156

NTK 211, 213, 241NTK 627, 641, 642

C TK 331 - Theo t gi hch ton

C TK 413 - Chnh lch do t gi thc t ln hn t gi hch ton.

hoc NTK 413: Chnh lch do t gi thc t nh hn t gi hch ton.

Theo t gih ch ton

Theo tgi hchton

Theo t gi thc t

ti thi im phtsinh nghip v

Theo t gi thc t

ti thi im phtsinh nghip v

Theo tgi hchton

(6) Chi tin ngoi t tr nngi bn

NTK 331

C TK 111 (1112)

C TK 112 (1122)

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V d: Ly li v d trn, bit DN s dng t ga hch ton thng 9/2003 15.000 /USD, s du k TK 111.2: 60.000.000( 4.000USDx15.000/USD):

Gii

(1)Phn nh doanh thu bn hng thu bng tin mt l ngoi t:NTK 1112 45.000.000 (3.000USD x 15.000/USD)

NTK 413 1.506.000 (46.506.000-45.000.000)

C TK 511 46.506.000 (3.000USD x 15.502/USD)

S chi tit USD (TK 007): +3.000USD

(2)Xut qu tin mt mua hng ha:NTK 1561 77.520.000 (5.000x15.504)

C TK 1112 75.000.000 (5.000x15.000)

C TK 413 2.520.000 (77.520.000-75.000.000)

S chi tit USD (TK 007):-5.000USD(3)Phn nh doanh thu bn hng thu bng tin mt l ngoi t:

NTK 1112 60.000.000 (4.000USD x 15.000/USD)

NTK 413 2.024.000

C TK 511 62.024.000 (4.000USD x 15.506/USD)

S chi tit USD(TK 007): +4.000USD

(4)Bn ngoi t :NTK 1111 46.524.000 (3.000USD x 15.508/USD)

C TK 1112 45.000.000 (3.000x15.000)

C TK 515 1.524.000

S chi tit USD(TK 007): -3.000USD

(5)Np ngoi t vo NH:NTK 1122 30.000.000 (2.000USD x 15.000/USD)

C TK 1112 30.000.000

S chi tit USD(TK 007) : -2.000USD

c/. iu chnh t gi vo cui k:

Cui k hch ton, k ton cn c vo t gi thc t do Ngn hng Nh nc VitNam cng b thi im cui knh gi li s d ngoi t ca ti khon vnbng tin, nphi thu, nphi tr.

- Nu t gi thc t bnh qun lin Ngn hng > t gi hch ton trn s k ton,th:

Chnh lch tng vn bng tin hoc nphi thu bng ngoi t do t gi tng, ghi

NTK 111 (1112), 112 (1122), 131C TK 413

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Chnh lch tng nphi tr bng ngoi t do t gi tng, ghi

NTK 413

C TK 311, 315, 331, 341, 342

- Nu t gi thc t bnh qun lin Ngn hng < t gi hch ton trn s k ton,

th:Chnh lch gim vn bng tin hoc nphi thu bng ngoi t do t gi gim, ghi:

NTK 111 (1112), 112 (1122), 131

C TK 413

Chnh lch gim nphi tr bng ngoi t do t gi gim, ghi:

NTK 311, 315, 331, 341, 342

C TK 413

2.2.1.3K ton vng bc, quGi ca vng bc qu khi nhp c ghi s theo gi mua thc t. Khi xut vng

bc qu c th tnh theo mt trong bn phng php: bnh qun gia quyn, nhptrc - xut trc, nhp sau - xut trc, thc tch danh).Tuy nhin, do vng bc qu l loi ti sn c gi tr ln v mang tnh ring bit nn phng php gi thc tch danh thng c s dng. Nu c chnh lch gia gi xut v gi thanh ton thi im pht sinh nghip v th c phn nh vo TK 515 hoc TK 635.

Lu : Khon chnh lch gia gi xut v gi thanh ton lin quan n vng bc, qu c th phn nh vo TK 413 trong k k ton. Cui k phi kt chuyn khonchnh lch ny sang TK 515 hoc TK 635.

Ring vng bc, qu nhn k cc, k qu nhp theo gi no th khi xut hon trli phi ghi theo gi .

- Phng php hch ton mt s nghip v kinh t pht sinh ch yu:

(1) Mua vng bc, qu nhp qu:

NTK 111 (1113) Gi mua thc tghi trn ha nC TK 111 (1111), 112 (1121)

(2) Nhn k cc, k qu bng vng bc, qu

NTK 111 (1113) - gi thc t nhpC TK 338 (3388) - nhn k cc, k qu ngn hn

hoc C TK 344 - nhn k cc, k qu di hn

(3) Khch hng tr ncho doanh nghip bng vng bc, qu

NTK 111 (1113) - gi thc tc thanh ton

C TK 131 - gi thc t lc ghi nhn nphI thu

C TK 515 - Chnh lch do gi thc t lc c thanh ton ln hn gi

lc ghi nhn nphi thu.Trng hp ngc li th hch ton vo bn NTK 635.

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(4) Hon tr tin k cc, k qu ngn hn, di hn bng vng bc, qu

NTK 338 (3388), 334

C TK 111 (1113) - Theo gi thc t lc nhn k cc, k qu

(5) Xut vng bc, qu em k cc, k qu

NTK 144 - K cc, k qu ngn hnNTK 244 - K cc, k qu di hn

C TK 111 (1113) - Theo gi thc t xut

(6) Xut vng bc, qu thanh ton ncho ng i bn

NTK 331- theo gi lc ghi nhn nphi tr

C TK 111 (1113) - theo gi thc t xut

C TK 515 - chnh lch do gi thc t xut nh hn gi thc t lc ghinhn nphi tr

Trng hp ngc li th hch ton vo bn NTK 635.

2.4K TON TIN GI NGN HNG- Chng tsdng: hch ton cc khon tin gi l giy bo C, giy bo N,Phiu tnh li, ca Ngn hng km theo cc chng t gc (y nhim thu, y nhimchi, sc chuyn khon, sc bo chi...)

- Ti khon sdng: TK 112 Tin gi Ngn hng theo di s hin c v tnhhnh bin ng tng, gim tin gi Ngn hng ca doanh nghip ti Ngn hng, khobc, hay cng ty ti chnh).

Kt cu v ni dung phn nh ca TK 112 - Tin gi Ngn hng (Sinh vin tnghin cu)

TK 112 c 3 ti khon cp 2:

TK 1121 - Tin Vit Nam: Phn nh cc khon tin Vit Nam ang gi ti Ngnhng.

TK 1122 - Ngoi t: Phn nh cc khon ngoi tang gi ti Ngn hng quyi ra ng Vit Nam.

TK 1123 - Vng, bc, kim kh qu, qu: Phn nh gi tr vng bc, kim kh qu, qu gi ti Ngn hng.

K ton tin gi Ngn hng l ngoi t hoc vng, bc, qu, th nguyn tc hchton tng t nh hch ton tin mt l ngoi t hay vng bc, qu.

- Ssch sdng:S chi tit: S tin gi ngn hng.S tng hp: Tu thuc vo hnh thc k ton cng ty p dng (cc loi s tng

t nh k ton tin mt trnh by trong phn trn).

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(1) Xut qu tin mt gi vo Ngn hng, cn c giy bo C ca Ngn hng, kton ghi s:

NTK 112 (1121, 1122)

C TK 111 (1111, 1112)(2) Nhn c giy bo C ca Ngn hng v s tin ang chuyn vo ti khon

ca n v, k ton ghi:

NTK 112 (1121, 1122)

C TK 113 (1131, 1132)

(3) Nhn c giy bo C ca Ngn hng v khon tin do khch hng tr nbngchuyn khon:

NTK 112 (1121, 1122)

C TK 131(4) Nhn li tin k cc, k qu ngn hn hoc di hn bng chuyn khon:

NTK 112 - Tin gi Ngn hng.

C TK 144 - K cc, k qu ngn hn.

C TK 244 - K cc, k qu di hn.

(5) Nhn gp vn lin doanh cc n v thnh vin chuyn n bng tin gi Ngnhng.


C TK 411 - Ngun vn kinh doanh.

(6) Doanh thu bn hng ha, cung cp lao v, dch v cho khch hng hay thu nhpt cc hot ng khc ca doanh nghip thu bng chuyn khon:


C TK 511 - Doanh thu bn hng.

C TK 515 - Doanh thu hot ng ti chnh.

C TK 711 - Thu nhp khc.

(7) Cn c phiu tnh li ca Ngn hng v giy bo Ngn hng phn nh li tin ginh k:

NTK 112 - Tin gi Ngn hng

C TK 711 Thu nhp khc

(8) Rt tin gi Ngn hng v nhp qu tin mt:

NTK 111 - Tin mt

C TK 112 - Tin gi ngn hng

(9) Tr tin mua vt t, hng ha, ti sn cnh hoc chi ph pht sinh c chibng chuyn khon:

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NTK 151, 152, 153, 156, 211, 213, 241

NTK 621, 627, 641, 642

C TK 112

(10) Chuyn tin gi Ngn hng u t ti chnh ngn hn, di hn:

NTK 121- Chng khon ngn hn.NTK 128 - u t ngn hn khc.

NTK 221 - u t chng khon di hn.

NTK 222 - Gp vn lin doanh di hn.

NTK 228 - u t di hn khc.

C TK 112 - Tin gi Ngn hng.

(11) Chuyn tin gi Ngn hng thanh ton cc khon phi tr, phi np:

NTK 311 - Vay ngn hn.NTK 315 - Ndi hn n tr.

NTK 331 - Phi tr ngi bn.

NTK 333 - Thu v cc khon phi np Ngn sch nh nc.

NTK 338 - Cc khon phi tr, phi np khc.

NTK 341, 342 - Vay di hn, ndi hn.

C TK 112 - Tin gi Ngn hng.

(12) Chuyn tin gi Ngn hng k cc, k qu ngn hn, di hn:NTK 114, 244

C TK 112

(13) Khi c s chnh lch gia s liu trn s k ton vi s liu trn giy bo hocbn sao k Ngn hng n cui thng vn cha tm c nguyn nhn th k tons ghi theo s liu ca Ngn hng, khon chnh lch thiu tha chgii quyt:

a) Nu s liu trn s k ton ln hn s liu trn giy bo hoc bn sao k Ngnhng:

NTK 138 (1381) - Gi tr ti sn thiu chx l.C TK 112 - Tin gi Ngn hng.

b) Nu s liu trn s k ton nh hn s liu trn giy bo hoc bn sao k Ngnhng:


C TK 338 (3381) - Gi tr ti sn tha chx l.

Sang thng sau, tip tc kim tra, i chiu tm nguyn nhn chnh lch iu

chnh li s liu ghi s.

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2.5K TON TIN ANG CHUYN:Tin ang chuyn bao gm tin Vit Nam v ngoi t ca doanh nghip np vo

Ngn hng, kho bc nhng cha nhn c giy bo N ca Ngn hng, kho bchoc lm th tc chuyn tin qua bu in thanh ton nhng cha nhn cgiy bo ca n vc th hng.

- Chng tsdng: phiu chi, giy np tin, bin lai thu tin, phiu chuyn tin- Ti khon sdng: TK 113 - Tin ang chuyn phn nh tin ang chuynca doanh nghip.


TK 1131 - Tin Vit Nam: phn nh s tin Vit Nam ang chuyn.

TK 1132 - Ngoi t: phn nh s tin ngoi tang chuyn.


(1) Thu tin bn hng, tin nca khch hng hoc cc khon thu nhp hot ngkhc bng tin mt hoc sc np thng vo ngn hng, kho bc khng qua nhpqu, cui k cha nhn c giy bo ca Ngn hng, kho bc:

NTK 113 - Tin ang chuyn.

C TK 511 - Doanh thu bn hng.

C TK 131 - Phi thu khch hng.

C TK 512 - Doanh thu bn hng ni b.

C TK 515 - Thu nhp hot ng ti chnh.

C TK 711 - Thu nhp khc(2) Xut qu tin mt gi vo Ngn hng, nhng n cui k cha nhn c giy

bo C ca Ngn hng:


C TK 111 - Tin mt.

(3) Lm th tc chuyn tin qua Ngn hng, bu in thanh ton nhng n cuik vn cha nhn c giy bo Nca Ngn hng


C TK 111 - Tin mt.

(4) Nhn c giy bo C ca Ngn hng v khon tin ang chuyn k trc:

NTK 112

C TK 111

(5) Nhn c giy bo v khon n c thanh ton:

NTK 331

C TK 113

Cc nghip v lin quan n ngoi tc phn nh tng t nh tin mt ( thay TK1112 thnh 1132 ).

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2.6K TON CC KHON NG TRC:Cc khon ng trc c phn nh nhm TK 14, bao gm:

- TK 141 - Tm ng cho cng nhn vin ca doanh nghip.

- TK 142 - Phn nh chi ph tr trc.

- TK 144 - Th chp, k cc, k qu ngn hn.2.6.1 K ton tm ng cho cng nhn vin trong doanh nghip* Chng tsdng:

- Giy ngh tm ng (03.TT)

- Phiu chi (02.TT)

- Bo co thanh ton tm ng (04.TT)

- Cc chng t gc: Ha n mua hng, bin lai cc ph, vn chuyn* Ti khon sdng: k ton s dng TK 141 - Tm ng theo di cc khon

tm ng cho cn b cng nhn vin ca doanh nghip v tnh hnh thanh ton cc khontm ng .

* Phng php hch ton mt s nghip v kinh t pht sinh ch yu:

(1) Khi tm ng tin cho cng nhn vin chc ca doanh nghip, cn c vo phiuchi km theo giy ngh tm ng c duyt, k ton ghi:

NTK 141 - Tm ng.

C TK 111- Tin mt.

(2) Khi hon thnh cng vic, ngi nhn tm ng lp bn thanh ton tm ng nhkm cc chng t gc c lin quan k ton kim tra chng t v i chiu vicc khon chi tm ng xc nh s chi tha hoc thiu, ng thi cn c voni dung kinh t ca tng khon chi trn cc chng t gc ghi s k ton cho

ph hp.

a) Trng hp s thc chi c duyt nh hn s tin tm ng - cn c sthc chi, k ton ghi s:

NTK 151, 152, 153, 156Hoc NTK 211, 213, 241

Hoc NTK 121, 128, 221, 222

Hoc NTK 627, 641, 642, 811, 635

C TK 141

Khon tin tm ng tha nhp li qu hoc khu tr lng ca ngi nhn tmng.

NTK 111

Hoc NTK 334

C TK 141

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b) Trng hp s thc chi c duyt ln hn s tin tm ng - cn c vophiu chi c duyt thanh ton b sung cho ngi nhn tm ng, k tonghi s:

NTK 151, 152, 153, 156

Hoc NTK 211, 213, 241

Hoc NTK 121, 128, 221, 222, 228

Hoc NTK 627, 641, 642

C TK 141 - theo s tin tm ng

C TK 111 - sc chi thm

2.6.2 K ton chi ph tr trc ngn hn:Chi ph tr trc ngn hn l nhng khon chi ph thc t pht sinh, nhng c lin

quan n hot ng sn xut kinh doanh ca nhiu k thuc v mt nin k ton.V vy, khng th tnh ht ton b mt ln vo chi ph ngay trong k pht sinh m sc phn b dn cho nhiu k k ton. Mc ch l nhm th hin ng chi ph tham gia vo hot ng SXKD trong k, m bo nguyn tc ph hp ca k ton.

- Ni dung ca chi ph tr trc gm c:

+ Chi ph tr trc v thu nh xng, nh kho, vn phng, phc v cho hot ngSXKD.

+ Chi ph mua cc loi bo him (bo him chy, n, bo him trch nhim dn sch phng tin vn tI, bo him thn xe), cc loi l ph mua v tr 1 ln trongnm.

+ Cng c dng c xut kho mt ln vi gi tr ln.

+ Gi tr bao b lun chuyn, dng cho thu.

+ Chi ph trong thi gian ngng vic (ngoi k hoch)

+ Chi ph xy dng, lp t cc cng trnh tm phc v thi cng xy lp, chi ph vnkhun, dn gio dng trong xy dng cbn.

+ Chi ph sa cha ln TSC pht sinh mt ln c gi tr ln.

+ Chi ph bn hng v chi ph qun l doanh nghip thc t pht sinh trong kivi nhng hot ng c chu k kinh doanh di nhng trong k bo co khng choc c t doanh thu bn hng th c php kt chuyn mt phn chi ph, phn cnli chkt chuyn xc nh kt qu kinh doanh k sau khi c doanh thu.

- Ti khon sdng:

K ton tng hp s dng TK 142 phn nh chi ph tr trc v tnh hnh phn bchi ph tr trc vo chi ph SXKD hoc kt chuyn tr vo doanh thu bn hng xc nh kt qu kinh doanh.

Bn N:

- Cc khon chi ph tr trc pht sinh chphn b.

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- Chi ph bn hng v chi ph qun l doanh nghip chkt chuyn xc nh ktqu kinh doanh.

Bn C:

- Phn b chi ph tr trc vo cc i tng chu chi ph c lin quan

- Kt chuyn chi ph bn hng v chi ph qun l doanh nghip vo TK 911 xcnh kt qu kinh doanh.

Sdbn n

Cc khon chi ph tr trc chphn b hoc chkt chuyn.


TK 1421 - Chi ph tr trc: phn nh cc khon chi ph thc t pht sinh cnh hng ti kt qu hot ng ca nhiu k hch ton phi phn bdn vo chi ph ca nhiu k hch ton.

TK 1422 - Chi ph chkt chuyn: phn nh chi ph bn hng, chi ph qun ldoanh nghi p ch kt chuyn vo TK 911 xc nh kt qu kinhdoanh k sau.

TK 1422 - ch p dng i vi nhng doanh nghi p c chu k hotng kinh doanh di trong k bo co khng c hoc c t doanh thu -nn c php chkt chuyn tnh tr vo doanh thu bn hng cak hch ton sau.

- Phng php hch ton mt snghip v kinh tch yu:

+ K ton chi ph tr trc:(1) Cn c vo cc chng t c lin quan phn nh chi ph tr trc thc t pht

sinh:

NTK 142 (1421)

C TK 111, 112: Tr trc tin thu TSC cho nhiu k hch ton.

C TK 2413: Gi tr cng vic sa cha ln TSC hon thnhbn giao chphn b.

C TK 153: Gi tr cng c dng c xut kho ch phn b 2 ln hocnhiu ln.

C TK 111, 112: Tin mua bo him ti sn,...

(2) Hng thng hoc nh k xc nh mc phn b chi ph tr trc tnh vo cci tng chu chi ph c lin quan. Mc phn bc xc nh nh sau:

=Tng s chi ph tr trc thc t pht sinh

NTK 627, 641, 642

C TK 142 (1421)

theo mc phn

b nh k

s k d kin phn bMc phn b cho tng k

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+ K ton chi ph chkt chuyn

(1) Trng hp cc doanh nghip c chu k kinh doanh di, trong k bo co khngc doanh thu hoc doanh thu qu t sc php kt chuyn chi ph bn hng &chi ph qun l doanh nghip vo TK 1422. Cui k, k ton ghi:

NTK 1422 - Chi ph chkt chuyn.

C TK 641 - Chi ph bn hng.

C TK 642 - Chi ph qun l doanh nghip.

(2) Cui k k ton sau, k ton tnh ton v kt chuyn chi ph bn hng v chi phqun l doanh nghip chkt chuyn cui k trc, ghi:

NTK 911 - Xc nh kt qu kinh doanh.

C TK 1422 - Chi ph chkt chuyn.

2.6.2 K ton chi ph tr trc di hn:

Chi ph tr trc di hn l loi chi ph thc t pht sinh nhng c lin quan n ktqu hot ng SXKD ca nhiu nin k ton v do vy cn phi phn b khon chi

ph ny vo chi ph SXKD ca cc nin k ton c lin quan.

- Ni dung chi ph tr trc di hn, gm:

+ Chi ph tr trc v thu hot ng TSC (quyn s dng t, nh xng, kho tng,vn phng lm vic, ca hng v TSC khc) phc v cho hot ng kinh doanh nhiunm ti chnh.

+ Tin thu csh tng tr trc cho nhiu nm v phc v cho kinh doanh nhiu

k.+ Chi ph tr trc phc v cho hot ng kinh doanh ca nhiu nm ti chnh.

+ Chi ph thnh lp doanh nghip, chi ph qung co pht sinh trong giai on trc hotng.

+ Chi ph nghin cu c gi tr ln.

+ Ch ph cho giai on trin khai khng u tiu chun ghi nhn l TSC v hnh.

+ Chi ph o to cn b qun l v cng nhn k thut.

+ Chi ph di chuyn a im kinh doanh, hoc t chc li doanh nghip.

+ Li th thng mi trong trng h p mua li doanh nghi p, sp nh p doanh nghiptnh cht mua li.

+ Chi ph mua cc loi bo him (bo him chy, n, bo him trch nhim dn s chphng tin vn ti, bo him thn xe, bo him ti sn,.) v cc loi l ph m doanhnghip mua v tr mt ln cho nhiu nin k ton.

+ Cng c, dng c xut dng mt ln vi gi tr ln v bn thn cng c, dng c thamgia vo hot ng kinh doanh trn mt nm ti chnh phi phn b dn vo cc itng chu chi ph trong nhiu nm.

+ Li mua hng tr chm, tr gp, li thu TSC thu ti chnh.-+Ch ph sa cha ln TSC pht sinh mt ln qu ln phi phn b nhiu nm.

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+ Cc khon khc.

- Ti khon sdng TK 242 Chi ph tr trc di hn.

- Kt cu ti khon ny nh sau:

Bn N:Chi ph tr trc di hn pht sinh trong k.

Bn c:

Cc khon chi ph tr trc di hn phn b vo chi ph hot ng sn xut kinhdoanh trong k.

SdN:

Cc khon chi ph tr trc di hn cha tnh vo chi ph hot ng sn xut kinhdoanh ca nm ti chnh.

- Phng php hch ton mt s nghip v kinh t ch yu:

(1)Khi pht sinh cc khon chi ph thnh lp doanh nghip, chi ph o to nhn vin, chiph qung co pht sinh trong giai on trc hot ng ca doanh nghip mi thnh lp,chi ph cho giai on nghin cu, chi ph chuyn dch a im.

a/ Nu chi ph pht sinh khng ln th ghi nhn ton b vo chi ph SXKD trong k, ghi:

NTK 641- Chi ph bn hng (Chi ph qung co)

NTK 642- Chi ph qun l doanh nghip (Chi ph thnh lp, chi ph o tonhn vin, chi ph nghin cu,).

NTK 133- Thu GTGT c khu tr (Nu c).

C cc TK 111, 112, 152, 153, 331, 334,.

b/Nu chi ph pht sinh ln phi phn b dn vo chi ph SXKD ca nhiu nm ti chnhth khi pht sinh chi ph c tp hp vo TK 242 Chi ph tr trc di hn, ghi:

NTK 242- Chi ph tr trc di hn.

NTK 133- Thu GTGT c khu tr (Nu c).

C cc TK 111, 112, 152, 331, 334, 338,

c/ nh k tin hnh phn b chi ph tr trc di hn vo chi ph SXKD, ghi:Ncc TK 641,642

C TK 242- Chi ph tr trc di hn.

(2)Khi tr trc tin thu TSC , thu csh tng theo phng thc thu hot ng vphc v hot ng kinh doanh cho nhiu nm, ghi:

NTK 242- Chi ph tr trc di hn.

NTK 133- Thu GTGT c khu tr

C cc TK 111, 112.

nh k tin hnh phn theo tiu thc phn b hp l chi ph thu TSC , thu cshtng vo chi ph SXKD, ghi:

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Ncc TK 635, 642


(3) i vi cng c, dng c xut dng mt ln c gi tr ln phi phn b dn vo chiph SXKD hoc chi ph qun l kinh doanh trong nhiu nin c th thc hin theo haiphng php phn b sau:

- Phn b hai ln (trong 2 nin khc nhau)- Phn b nhiu ln (t nht trong 2 nin )

a. Trng hp phn bhai ln:

- Khi xut cng c, dng c, cn c vo phiu xut kho, ghi:NTK 242- Chi ph tr trc di hn.

C TK 153- Cng, dng c.

ng thi tin hnh phn b ln u (bng 50% gi tr cng c, dng c xut dng) vo

chi ph SXKD hoc chi ph qun l, ghi:NTK 627, 641, 642


Khi bo hng, bo mt hoc ht thi hn s dng theo quy nh, k ton tin hnh phnb gi tr cn li ca cng c, dng c vo chi ph SXKD hoc chi ph qun l sau khitr gi tr ph liu thu hi, khon bi thng vt cht (nu c), theo cng th c:

Gi tr cng c b hng Gi tr ph Khon bi

= - liu thu hi - thng vt cht

2 (nu c) (nu c)

S tin cngc, dng c

phn b 2 ln

K ton ghi:

NTK 152- Nguyn liu, vt liu (gi tr ph liu thu hi nu c)

NTK 138- Phi thu khc (S tin bi thng vt cht phi thu i vingi lm hng lm mt).

Ncc TK 627, 641, 642 (S phn b ln 2 cho cc i tng s dng).


b.Trng hp phn bnhiu ln:- Khi xut dng cng c, dng c, dng cho thu phi cn c vo gi tr, thi gian vmc tham gia ca chng trong qu trnh s dng xc nh s ln phn b vmc chi ph phn b mi ln cho tng loi cng c, dng c. Cn c xc nh mc chi

ph phi phn b mi ln c th l thi gian s dng hoc khi lng sn phm, dch vm cng c tham gia kinh doanh trong tng k hch ton.

Phng php hch ton tng t nh nh trng hp phn b 2 ln .

Trong c hai trng hp phn b hai ln v phn b nhiu ln, k ton iu phi theodi chi tit cho tng khon chi ph m bo tng s chi ph phn b ph hp vi s chi

ph pht sinh v ng i t ng chu chi ph.

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CHNG 3KE TOAN CAC LOAI VAT LIEU

VA CONG CU DUNG CU TRONG DOANH NGHIEP

3.1 KE TOAN NGUYEN VAT LIEU3.1 .1. Khai niem va nhiem vu

3.1.1.1 Khai niem

Vat lieu la mot trong nhng yeu to c ban cua qua trnh san xuat kinh doanh, tham giathng xuyen va trc tiep vao qua trnh san xuat san pham, anh hng trc tiep en chatlng cua san pham c san xuat.

ac iem cua vat lieu la tham gia vao mot chu ky san xuat, thay oi hnhdang ban au sau qua trnh s dung va chuyen toan bo gia tr vao gia tr cua sanpham c san xuat.

3.1.1.1 Nhiem vuChi ph ve nguyen vat lieu chiem mot ty trong kha ln trong cau tao cua gia thanh, viecquan ly chat che tnh hnh cung cap, bao quan, d tr va s dung vat lieu la mot trongnhng no dung quan trong trong cong tac quan ly hoat ong SXKD doanh nghiep. ethc hien tot cong tac o can phai am bao cac nhiem vu sau:

- Phan anh chnh xac, kp thi va kiem tra chat che tnh hnh cung cap vat lieu tren cacmat: so lng, chat lng, chung loai, gia tr va thi gian cung cap.

- Tnh toan va phan bo chnh xac kp thi gai tr vat lieu xuat dung cho cac oitng khac nhau, kiem tra chat che viec thc hien nh mc tieu hao vat lieu, phat hien,ngan chan kp thi nhng trng hp s dung vat lieu sai muc ch, lang ph.

- Thng xuyen kiem tra viec thc hien nh mc d tr vat lieu, phat hien kpthi cac loai vat lieu ong kem pham chat, cha can dung va co bien phap giai phong ethu hoi von nhanh chong, han che cac thiet hai.

- Thc hien viec kiem ke vat lieu theo yeu cau quan ly, lap cac bao cao ve vatlieu tham gia cong tac pahn tch viec thc hien ke hoach thu mua, d tr, s dung vat lieu.

3.1.2. Phan loai va tnh gia vat lieu

3.1.2.1. Phan loai vat lieu

a. Can c vao cong dung chu yeu cua vat lieu vat lieu c phan thanh

- Nguyen vat lieu chnh: bao gom cac loai nguyen lieu, vat lieu tham gia trc tiepvao qua trnh san xuat e cau tao nen thc the ban than cua san pham.

- Vat lieu phu: bao gom cac loai vat lieu c s dung ket hp vi vat lieuchnh e nang coa chat lng cung nh tnh nang, tac dung cua san pahm va cac loai vat lieuphuc vu cho qua trnh haot ong va bao quan cac loai t lieu lao ong, phuc vu cho congviec lao ong cua cong nhan.

- Nhien lieu: gom cac loai vat lieu c dung e tao ra nang lng phuc vu chohoat ong cua cac loai may moc thiet b va dung trc tiep cho san xuat.

- Phu tung thay the: cac laoi vat lieu c s dung cho viec thay the, sa chacac loai tai san co nh va may moc thiet b, phng tien van tai, truyen dan.

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- Cac loai vat lieu khac: gom cac loai vat lieu khong thuoc nhng loai vat lieua neu tren nh bao b ong goi san pham, phe lieu thu hoi c trong qua trnh san xuatthanh ly tai san.

b. Can c vao nguon cung cap vat lieu- Vat lieu mua ngoai- Vat lieu t san xuat- Vat lieu co t nguon khac (c cap, nhan gop von)

Tuy nhien, e phuc vu tot hn cho cong viec quan ly th viec lap bang (so) danh iemvat lieu la het sc can thiet. Ten hanh xac lap danh iem theo loai, nhom th vat lieu.Can phai quy nh thong nhat ten goi, ky hieu, quy cach, n v tnh va gai hach toancua tng th vat lieu.

3.1.2.2. Tnh gia vat lieuTnh gia vat lieu phu thuoc vao phng phap quan ly va hach toan vat lieu:

phng phap ke khai thng xuyen hoac phng phap kiem ke nh ky.- Phng phap ke khai thng xuyenTheo doi va phan anh mot cach thng xuyen lien tuc tnh hnh nhap xuat tonkho cua vat t tren so ke toan sau moi lan phat sinh nghiep vu nhap hoac xuat.Moi quan he gia nhap xuat ton kho c the hien qua cong thc sau:Tr gia ton au ky + tr gia nhap trong ky tr gia xuat trong ky= tr gia toncuoi ky- Phng phap kiem ke nh kyTrong ky ke toan ch theo doi cac nghiep vu nhap vao, cuoi ky tien hanh kiemke tnh hnh ton kho, nh gia roi t o mi xac nh tr gia hang a xuat trongky. Moi quan he gia nhap xuat ton kho c the hien qua cong thc sau:Tr gia ton au ky + tr gia nhap trong ky tr gia ton( hien co) cuoi ky = tr giaxuat trong ky.a. Tnh gia nhap kho:

Mua ngoai :Gia thc te nhap = gia mua thc te ( gia ghi tren hoa n) va thue nhap khauhoac thue khac c quy nh tnh vao gia vat lieu( neu co) + chi ph thu mua khoan chiet khau thng mai c hng, khoan giam gia hang mua va hang

mua tra lai. T che bien hoac thue ngi gia cong che bien:Gia thuc te nhap = gia thc te nguyen vat lieu xuat che bien hoac thue

ngoai gia cong che bien + chi ph che bien hoac chi ph theu ngoai giacong che bien ke ca chi ph van chuyen vat lieu en ni che bien va saukhi che bien xong chuyen ve n v. Gop von kinh doanh hoac gop von co phan:

Gia thc te la gia c cac ben tham gia gop von, ai hi co ong hoac hoi ongquan tr thong nhat nh gia.

c capGia nhap kho = Gia do n v cap thong bao + chi ph van chuyen, boc d

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b. Phng phap tnh gia xuat khoe tnh gia xuat kho vat lieu doanh nghiep co the s dung mot trong bonphng phap:

- Phng phap thc te ch doanh- Phng phap nhap trc xuat trc( FIFO)- Phng phap nhap sau xuat trc (LIFO)- Phng phap n gia bnh quanViec s dung phng phap nao la do doanh nghiep quyet nh nhng phai tuanthu nguyen tac nhat quan.V du:Nguyen lieu ton au thang 200kg, n gia 1000/kg- Ngay 5 nhap 100kg, n gia 1100/kg- Ngay 10 xuat 250kg- Ngay 15 nhap 300kg, n ga 1200/kg- Ngay 25 xuat 250kgHay tnh gia tr xuat kho nguyen lieu?

Tnh gia vi phng phap ke khai thng xuyen- Theo phng phap nhap trc, xuat trc:

Theo phng phap nay, gia cua hang nao nhap kho trc th c dungtnh gia xuat kho trc, neu thieu hang tiep tuc dung gia cua t nhapkho tiep theo. Nh vay:Ngay 10 xuat NL tr gia = (100kg x 1000) + (50kg x 1100) = 255.000

Ngay 25 xuat NL tr gia = (50kg x 1100) + (200kg x 1200) = 295.000- Theo phng phap nhap sau, xuat trc:

theo phng phap nay, gia cua hang nao nhap kho sau va trc t trcth c dung tnh gia xuat kho trc, neu thieu hang tiep tuc dung ga cua t nhapkho trc ke tiep. Nh vay

Ngay 10 xuat NL tr gia = (100kg x 1100) + (150kg x 1000) =260.000Ngay 25 xuat NL tr gia = 250kg x 1200 = 300.000

- Phng phap thc te ch danh:Theo phng phap nay, hang nao c ch nh xuat ra th dung gia nhapkho cua hang o e lam gia xuat kho. Nh vay:Gia s ngay 10 xuat 80kg nhap ngay 5 th tr gia nguyen lieu la :

= 80kg x 1100 = 88.000- Theo phng phap bnh quan gia quyen:Phng phap nay co hai cach tnh:

Cach 1: Tnh gia bnh quan gia quyen lien hoanVi cach nay ke toan tnh lai gia nhap kho bnh quan sau moi lan nhap kho

va t o lay lam gia xuat kho cho t xuat o. Cu the: n gia bnh quan gia quyen tnh en ngay 10 la:

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[ ( 200kg x 1.000) + (100kg x 1.100)] : 300kg = 1.033/kg Tr gia NL xuat = 250kg x 1.033 = 258.250

n gia bnh quan gia quyen tnh en ngay 25 la:[ ( 50kg x 1.033) + (300kg x 1.200)] : 350kg = 1.176/kg

Tr gia NL xuat = 250kg x 1.176 = 294.000 Cach 2: Tnh gia bnh quan gia quyen mot lan vao cuoi kyVi cach nay ke toan ch tnh gia bnh quan vao thi iem cuoi ky, khi ketthuc nhap hang va lay gia bnh quan ca ky e lam gia xuat cho toan bolng xuat ra trong ky. Cu the :Tnh gia bnh quan gia quyen co nh cho ca thang, xuat 1 lan la:

[ ( 200kg x 1.000) + (100kg x 1.100) + (300kg x 1.200] :600kg=1.117/kg Tr gia NL xuat trong thang = 500kg x 1.117=558.500 Vi phng phap ke toan kiem ke nh kyPhng phap nay ch tnh gia tr xuat kho 1 lan vao cuoi thang khi co solieu kiem kho thc te . V vay can tnh gia tr xuat kho 500kg

- Theo phng phap nhap trc xuat trc:Ton kho cuoi ky 100kg x 1200 = 120.000 tr gia xuat kho 500kg la: [(200kg x 1.000) + (100kg x 1.100) +(300kg x 1.200] 120.000 = 550.000

- Theo phng phap nhap sau, xuat trc:

Ton kho cuoi ky 100kg x 1000 = 100.000 tr gia xuat kho 500kg la: [(200kg x 1.000) + (100kg x 1.100) +(300kg x 1.200] 100.000 = 570.000

- Phng phap thc te ch danh:Gia s ton kho 100kg gia thc te ch danh lo nguyen lieu nhap ngay 5 tr gia110.000, th gia tr xuat trong thang la 670.000 110.000 = 560.000- Theo phng phap bnh quan gia quyen:Ch ap dung tnh gia bnh quan gia quyen cho ca thang, xuat mot lan la

558.500 (= 500kg x 1.117 =558.500

Ngoai gia thc te th doanh nnghiep co the s dung gia hach toan e phan anh s bienong cua vat lieu trong ky. Gia hach toan la gai c xac nh ngay t au ky ke toanva s dung lien tuc trong ky ke toan. Co the lay gai ke haoch hoac gia cuoi ky trc elam gia hach toan cho ky nay.

Gia hach toan ch c s dung trong hach toan chi tiet vat lieu, con trong hachtoan tong hp van phai s dung ga thc te. Gia hach toan co u iem la phan anh kpthi s bie ong ve ga tr cua cac laoi vat lieu trong qua 1trnh sxkd. S dung gahach toan ch c dung cho phng phap ke khai htng xuyen.

Khi s dung gia hach toan e phan anh th cuoi ky ke toan phai tnh he so

chenh lech gia gia thc te va gia hach toan cua vat lieu ton va nhap trong ky e xacnh gia thc te cua vat lieu xuat trong ky.

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Gia thc te VL ton K + Gia thc te VL nhap TKHe so chenh lech =

Ga hach toan VL ton K + Gia hach toan VL nhap TK

Gia thc te VL xuat TK = Gia hach toan VL xuat TK * He so chenh lech

3.1.3. Ke toan tnh hnh nhap xuat vat lieu3.1.3.1. Chng t ke toan

Ke toan tnh hnh nhap xuat vat lieu lien quan en nhieu loai chng t ke toan khacnhau, bao gom nhng chng t co tnh chat bat buoc lan nhng chng t hng danhoac t lap. Du la loai chng t g cung phai am bao co au u cac yeu to c ban,tuan thu chat che trnh t lap, phe duyet va luan chueyn chng t e phuc vu cho yeucau quan ly cac bo pahn co lieb quan va yeu cau ghi so, kiem tra cua ke toan.

- Phieu nhap kho- Phieu xuat kho- Phieu xuat kho kiem van chuyen noi bo- Phieu xuat vat t theo han mc- Phieu bao vat t con lai cuoi ky- Bang phan bo vat lieu s dung- 3.1.3.2. Ke toan chi tiet tnh hnh nhap, xuat vat lieuKe toan chi tiet vat lieu va c thc hien kho, va c thc hien phong

ke toan. Ke toan chi tiet c thc hien mot trong 3 phng phap sau:a. Phng phap the song song- kho: hang ngay can c vao cac chng t nhap, xuat thu kho ghi chep so

lng vat lieu vao the kho va cuoi ngay tnh ra so ton kho cua tng loai vatlieu tren the kho.

- phong ke toan: ghi chep tnh hnh nhap, xuat, ton cua tng loai vat lieuvao so chi tiet vat lieu ca ve mat so lng lan gia tr.

Hang ngay hoac nh ky, khi nhan c cac chng t nhap xuat vat lieu thu kho chuyenlen, ke toan phai tien hanh kiem tra, ghi gai va phan anh vao cac so chi tiet. . cuoi

thang can c vao cac so chi tiet e lap bang tong hp chi tiet nhap, xuat, ton vat lieu.So ton tren cac so chi tiet phai khp ung vi so ton tren the kho

Thekho

Chng t nhap

Sochitietvat

lieu

Bangtonghpnhap

xuatton

Chng t xuat

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Bang tong hp nhap, xuat, ton vat lieuThangnam

Phngphapthe

songsongngian,de thchienva tienli khic

x lybangmaytnh.

Hien nay phng phap nay c ap dung pho bien cac doanh nghiep.

Danhiem VL

Ten vat lieu Ton authang

Nhaptrong

thang

Xuat trongthang

Ton cuoithang

NVL chnh- VL chnh A

- VL chnh B.CongVat lieu phu- VL phu A- VL phu B

CongTong cong

b. Phng phap so oi chieu luan chuyen- kho: thu kho ghi chep tnh hnh nhap, xuat, ton cua tng loai vat lieu ve

mat so lng vao the kho.

- phong ke toan: ke toan theo doi tng loai vat lieu nhap, xuat ve so lngva gia tr tren so oi chieu luan chuyen va ch ghi chep 1 lan vao cuoi thangtren c s tong hp cac chng t nhap, xuat trong thang. Moi loai vat lieuc ghi 1 dong tren so oi chieu luan chuyen

Thekho

Chng t nhap

So oichieuluanchuyen

Chng t xuat

Bang kenhap

Bang kexuat

Hang ngay

Hang ngay

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Phieu giao nhan chng t nhap (xuat)T ngay en ngaythangnam

Phieu nhap kho

The kho

Phieu giao nhanchng t nhap

Phieu xuat

So so d

Phieu giao nhanchng t xuat

Bang luy ke nhap,xuat tn

nh ky

nh ky

ngayHang

Hang ngay

Cuoi thang

Nhom vat lieu So lng chng t So hieu cua chng t So tien

NgaythangnamNgi nhan Ngi giao

So so dNamKho

Danhiem

VL

Tenvat

lieu

nv

tnh

nga

hachtoan

nhmc

dtr

So d aunam

So d cuoithang 1

Solng

Sotien

Solng

Sotien

Solng

Sotien

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Bang luy ke nhap, xuat, ton vat lieuThang nam

Nhomvatlieu

Tonkhoau

thang

Nhap Xuat Toncuoi

thang

Tngay

enngay

Tngay

enngay

Cong Tngay

enngay

Tngay

enngay

Cong

Phng phap nay se la u iem oi vi phng phap thu cong: han che trung lap giakho va phong ke toan, kiem tra thng xuyen cong viec ghi chep kho am bao chnhxac, kp thi.

3.1.3.3. Ke toan tong hp tnh hnh nhap, xuat vat lieua. Tai khoan s dung- TK 151 Hang mua ang i ng: phan anh vat t, hang hoa ma

doanh nghiep a mua nhng cuoi thang cha ve en doanh nghiep.Ben N: Tr gia hang a mua ang i tren ngBen Co: Tr gia hang a mua a ve en doanh nghiepD N: Tr gia hang a mua hien con ang i tren ng

- TK 152 Nguyen lieu, vat lieu: phan anh tr gia vat lieu nhap, xuat va tonkho

Ben N: Tr gia VL nhap kho va tang len do cac nguyen nhan khacBen Co: Tr gia VL xuat kho va giam xuong do cac nguyen nhan khacD N: Tr gia VL ton kho

b. Ke toan vat lieu nhap kho Mua vat lieu ve nhap kho

(1) Gia mua vat lieu ve nhap kho, thue GTGT nop khi mua tnh theo phng phapkhau tr va khoan thanh toan cho ngi ban:

N TK 152 - tr gia muaN TK 133 Thue GTGT

Co TK 111, 112, 331, - so tien thanh toan(2) a mua nguyen vat lieu nhng cuoi thang van cha ve:

N TK 151 - tr gia mua

N TK 133 Thue GTGTCo TK 111, 112, 331, - so tien thanh toan

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en khi vat lieu ve nhap kho:N TK 152

Co TK 151(3) Cac chi ph phat sinh trong qua trnh mua va nhap vat lieu tnh vao gia nahp kho:

N TK 152 - gia ch thue

N TK 133 Thue GTGTCo TK 111, 112, 331, - so tien thanh toan

(4) Khoan giam gia c hng khi mua c ghi giam gia nhap kho:N TK 111, 112, 331

Co TK 152(5) Khoan chiet khau thanh toan c hng do thanh toan sm tien mua vat lieu:

N TK 331Co TK 515

(6) Mua vat lieu nahp khau, khoan thue nahp khau phai nop cho Nha nc c tnhvao gia nhap kho:

N TK 152Co TK 3333 Thue xuat nhap khau

(7) Khoan thue GTGT tnh theo phng phap khau tr phai nop oi vi vat lieu nhapkhau:

N TK 133Co TK 33312 Thue GTGT hang nhap khau

Lu y: Nhng doanh nghiep khong nop thue GTGT theo phng phap khau tr th

thue GTGT nop khi mua c tnh vao gia nhap kho. Nhap vat lieu phat hien co vat lieu thieu hoac tha(1) Vat lieu thieu do hao hut trong nh mc cho phep , ke toan phan anh tr gia nhapkho ung theo tr gia mua ghi tren hoa n:

N TK 152 - tr gia muaN TK 133 Thue GTGT khau tr

Co TK 111, 112, 331, - so tien thanh toan(2) Vat lieu thieu khong nam trong nh mc cho phep va cha xac nh c nguyennhan:

N TK 152 - tr gia thc nhapN TK 1381 TS thieu ch x ly tr gia thieuN TK 133 Thue GTGT

Co TK 111, 112, 331, - so tien thanh toanSau o, can c vao cac quyet nh x ly e phan anh tr gia thieu vao cac Tk co lienquan nh bat boi thng hoac tnh vao ga von hanh ban.(3) Vat lieu tha cha xac nh c nguyen nhan va c doanh nghiep nhap kho:

N TK 152 Tr ga thc nhapN TK 133 Thue GTGT khau tr

Co TK 111, 112, 331,..- So tien thanh toanCo TK 3381 TS tha ch x ly Tr gia tha

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(4) Vat lieu tha c doanh nghiep gi ho cho ben ban, ke toan ghi:N TK 002 Vat t hang hoa, gi ho, nhan gia cong

Khi ben ban nhan lai thi ke toan ghi Co TK 002 Nhap vat lieu t cac nguon khac

(1) Vat lieu t san xuat, gia nhap kho chnh la gia thanh thc te cua vat lieu:N TK 152

Co TK 154 Chi ph SXKD d dang(2) Vat lieu thue ngoai gia cong che bien hoan thanh

- Tr gia vat lieu em i che bienN TK 154

Co TK 152- Khoan thanh toan cho ngi nhan che bien va cac chi ph co lien quan

N TK 154Co TK 111, 112, 331,

- Vat lieu che bien hoan thanh, nhap kho vat lieu theo gia thc te a che bienN TK 152

Co TK 154(3) Vat lieu c cap, nhan gop von:

N TK 152Co TK 411 Nguon von kinh doanh

Co TK 111, 112, 331,- Chi ph lien quanc. Ke toan vat lieu xuat kho Vat lieu xuat ra dung cho nhieu hoat ong san xuat kinh doanh khac

nhau trong doanh nghiep, e co can c ghi so va phan anh ung chi ph vat lieu s dung chotng oi tng th ngoai cac chng t goc, ke toan con dung them bang phan bo vat lieu

Bang phan bo vat lieuThang nam

TK 152

Vat lieu chnh Vat lieu phu

oi tng

s dung Gia HT Gia TT Gia HT Gia TT Ga HT Gia TT

-621-627-641

Can c vao chng t:N TK 621 Chi ph NVL trc tiep

N TK 627 Chi ph san xuat chungN TK 641 Chi ph ban hang

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N TK 642 Chi ph quan ly doanh nghiep

Co TK 152 Tr gia xuat VL Xuat vat lieu cap cho n v trc thuoc hoac e cho vay, mn

trong noi bo

N TK 1361 cap cho n v trc thuocN TK 1368 cho vay, mn torng noi bo

Co TK 152 Xuat vat lieu kem pham chat, ong e tieu thu

(1)Tr gia vat lieu xuat ra e banN TK 811 Chi ph khac

Co TK 152(2) Thu c tien t viec ban vat lieu

N TK 111, 112, 131, Co TK 711 Thu nhap khacCo TK 3331 Thue GTGT

Neu doanh nghiep khong chu dien nop thue theo phng phap khau trN TK 111, 112, 131,

Co TK 711 Thu nhap khac3.1.4. Ke toan mot so trng hp khac ve vat lieu

3.1.3.1. Ke toan kiem ke vat lieu

Kiem ke vat lieu la cong viec can thiet e bao ve antoan cho vat lieu va phat hien

kp thi nhng sai sot va vi pham trong quan ly, s dung vat lieu. Kiem ke phat hien vat lieu b thieu

(1) Tr gia thieu c phep ghi tang gia von hang banN TK 632

Co TK 152(2) Tr gia thieu cha xac nh c nguyen nhan

N TK 1381Co TK 152

Can c quyet nh x ly:

N TK 1388 bat boi thngN TK 632 tnh vao gia von

Co TK 1381 Kiem ke phat hien vat lieu tha nhng cha xac nh c

nguyen nhan, can c vao tr ga tha ghi:N TK 152

Co TK 3381 TS tha ch x lySau o can c vao quyet nh x ly

N TK 3381Co TK 632

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3.1.3.2. Ke toan anh gia lai vat lieu(1) anh gia lam tang gia 1tr vat lieu, khoan chenh lech tang c ghi:

N TK 152Co TK 412 Chenh lech anh gia lai tai san

(2) anh gia lai lam giam ga tr vat lieu, khoan chenh lech tang c ghi:

N TK 412Co TK 152

4.1.3.2. Ke toan d phong giam gia hang ton kho

Cuoi ky ke toan nam, khi gia tr thc thuan co the thc hien c cua hang tonkho nho hn ga goc th phai lap d phong giam gia hang ton kho. So d phonggiam gia hang ton kho c lap la so chenh lech gia gia goc ln hn gia trthuan co the thc hien c.

-TK 159 D phong giam gia hang ton khoBen N: Khoan d phong giam gia c hoan nhapBen Co: Khoan d phong giam gia c lapD Co: Khoan d phong giam gia hien co

(1) Cuoi nien do ke toan tien hanh lap d phong giam gia hang ton khoN TK 632 Gia von hang ban

Co TK 159(2) Cuoi nien o sau:- Neu khoan d phong giam gia hang ton kho phai lap cuoi ky ke toan nam nay ln

hn khoan d phong giam gia hang ton kho phai lap cuoi ky ke toan nam trc thso chenh lech ln hn c lap them:N TK 632

Co TK 159- Neu khoan d phong giam gia hang ton kho phai lap cuoi ky ke toan nam nay nhohn khoan d phong giam gia hang ton kho phai lap cuoi ky ke toan nam trc thso chenh lech nho hn c hoan nhap:

N TK 159Co TK 632

Phan tren chung toi a trnh bay ke toan vat lieu theo phng phap ke khaithng xuyen, sau ay chung toi xin trnh bay tom tat them ve ke toan vat lieu theophng phap kiem ke nh ky3.1.5. Ke toan vat lieu theo phng phap kiem ke nh ky

Theo phng phap nay moi nghiep vu nhap, xuat vat lieu eu phan anh qua TK611 Mua hang cu the la TK 6111 Mua nguyen vat lieu.

TK 151, 152 ch s dung phan anh tr gia vat lieu hien co au ky va cuoi ky.TK 6111 co ket cau:

Ben N: - Tr gia vat lieu hien co au ky t 151, 152 chuyen sang- Tr gia vat lieu nhap trong ky

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Ben Co: - Tr gia vat lieu xuat dung torng ky- Tr gia vat lieu hien con cuoi ky c chuyen tr lai TK 151, 152

TK 6111 khong co so d(1) au ky, ket chuyen tr gia vat lieu hien co t TK 151, 152 sang TK 6111:

N TK 6111

Co TK 151, 152(2)Trong ky, khi nhap vat lieu trong ky

N TK 6111N TK 133

Co TK 111, 112, 331,(3) Khoan giam gia c hng

N TK 111, 112, 331,Co TK 6111

(4) Cuoi ky can c ket qua kiem ke chuyen vat lieu hien con t TK 6111 sang TK151, 152:

N TK 151, 152Co TK 6111

(5) Sau o tnh c gia tr vat lieu xuat dung trong ky:N TK 621, 627

Co TK 6111

TK 6111TK 151 152

TK 111 112 331

TK 151 152

TK 621 627

1

2

4

5

3.1KE TOAN CONG CU, DUNG CUCong cu dung cu bao gom cac loai t lieu lao ong c s dung cho cac hoat

dong SXKD khac nhau nhng khong u tieu chuan tr thanh TSC.Cong cu, dung cu co thi gian s dung kha dai, gia tr c chuyen dan vao chi

ph cua oi tng s dung het mot lan hoac c phan bo dan trong mot thi giannhat nh.

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Viec tnh ga nhap xuat cong cu, dung cu tng t nguyen vat lieu.TK 153 Cong cu, dung cuBen N: Tr gia cong cu, dung cu nhap kho va tang len do cac nguyen nhan

khac.Ben Co: Tr gia cong cu, dung cu xuat kho va giam xuong do cac nguyen nhan

khac.D N: Tr gia cong cu, dung cu ton khoTK 153 co co tai khoan cap 2:

TK 1531 Cong cu, dung cuTK 1532 Bao b luan chuyenTK 1533 o dung cho thue

(1) Nhap kho cong cu, dung cu, gia nhap kho, thue GTGT khau tr va cac khoanthanh toan:

N TK 153 gia nhap khoN TK 133 thue GTGT

Co TK 111, 112, 331,(2)Xuat dung cong cu dung cu

- Cong cu thuoc dang phan bo 1 lan hay 100%:N TK 627N TK 641N TK 642

co TK 153- Cong cu thuoc dang phan bo nhieu lanN TK 142 Chi ph tra trcN TK 242 Chi ph tra trc dai han

Co TK 153Hang thang hoac nh ky, xac nh mc phan bo tnh vao chi ph cua tng oi tngs dung:

Gia tr cua CCDC xuat dung

Mc phan bo tng ky= - Tr gia phe lieu c thuSo ky d kien phan bo

Can c mc phan bo phan anh:N TK 627, 641, 642

Co TK 142 hoac 242Neu doanh nghiep s dung phng phap kiem ke nh ky e hach toan cong cu ,dung cu th ke toan cung s dung TK 611 phan anh nh vat lieu, nhng ga tr xuatdung tnh vao TK 627, 641, 642.

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Chng 4

KE TOAN TIEN LNG VACAC KHOAN TRCH THEO LNG

4.1KHAI NIEM VA NHIEM VU KE TOAN4.1.1 Khai niem, y ngha cua tien lng va cac khoan trch theo lng

- Tien lng la bieu hien bang tien cua bo phan san pham xa hoi ma ngi lao ongc s dung e bu ap hao ph lao ong cua mnh trong qua trnh san xuat nham taitao sc lao ong.

- Bao hiem xa hoi la khoan tr cap cho ngi lao ong trong trng hp ngi lao ongtam thi hay vnh vien mat sc lao ong nh khi b om au, thai san, tai nan lao ong,hu tr mat sc hay t tuat nham giam bt kho khan trong cuoc song.

-> Quy BHXH c hnh thanh t viec trch theo ty le phan tram tren tien lng phaithanh toan cho ngi lao ong. Theo quy nh hien nay th ty le nay la 20% trong o: tnhvao chi ph SXKD 15% va ngi lao ong chu la 5%.

- Bao hiem y te la khoan ho tr chi ph kham cha benh cho ngi lao ong, bao gomcac khoan chi ve vien ph, thuoc men trong khi ngi lao ong b om au.

-> ieu kien e ngi lao ong c kham cha benh khong mat tien la ho phai co thebao hiem y te. The bao hiem y te c mua t tien trch bao hiem y te, theo qui nhhien nay BHYT c trch theo ty le 3% tren lng thanh toan cho ngi lao ong, trong

o tnh vao chi ph SXKD la 2% va khau tr vao lng ngi lao ong la 1%.- Kinh ph cong oan:

+ To chc cong oan c thanh lap theo luat cong oan, doanh nghiep phai trnh lapquy cong oan. ay la to chc sinh hoat cua ngi lao ong, c quan bao ve quyen licua ngi lao ong.

+ Kinh ph cong oan la khoan chi ph e phuc vu cho hoat ong cua to chc cong oan.Quy kinh ph cong oan c hnh thanh bang cach trch theo ty le quy nh tren tienlng phai tra va c tnh vao chi ph san xuat kinh doanh trong ky. Theo qui nh hienhanh, ty le trch kinh ph cong oan tren tien lng phai tra la 2% c a vao cho phSXKD cua doanh nghiep.

4.1.2 Nhiem vu ke toan tien lng va cac khoan trch theo lng:- To chc ghi chep, phan anh, tong hp mot cach trung thc, kp thi, ay u tnh hnh

hien co va s bien ong ve so lng va chat lng lao ong, tnh hnh s dung thigian lao ong va ket qua lao ong.

- Thc hien viec kiem tra tnh hnh s dung lao ong, tnh hnh chap hanh cac chnhsach, che o ve lao ong tien lng, BHXH, BHYT, KPC. Tnh hnh s dung quytien lng, quy BHXH, BHYT, kinh ph cong oan.

- Tnh toan va phan bo chnh xac, ung oi tng cac khoan tien lng, khoan trchBHXH, BHYT, CPC, vao chi ph san xuat kinh doanh ung phng phap ke toan.

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- Lap cac bao cao ve lao ong, tien lng, BHXH, BHYT, KPC thuoc pham vi trachnhiem cua ke toan. To chc phan tch tnh hnh s dung lao ong, quy tien lng, quyBHXH, BHYT, KPC, e xuat cac bien phap nham khai thac co hieu qua tiem nanglao ong, tang nang suat lao ong.

4.2CAC HNH THC TIEN LNG, QUY TIEN LNG4.2.1 Cac hnh thc tien lng

Hien nay, viec tnh tra lng cho ngi lao ong c tien hanh theo hai hnh thc chuyeu: hnh thc tien lng theo thi gian va hnh thc tien lng theo san pham.

a) Hnh thc tien lng theo thi gian:

Tien lng tnh theo thi gian la tien lng tnh tra cho ngi lao ong theo thi gian lamviec, cap bac cong viec va thang lng cua ngi lao ong. Tien lng tnh theo thi gianco the thc hien tnh theo thang, ngay hoac gi lam viec cua ngi lao ong tuy thuoctheo yeu cau va trnh o quan ly thi gian lao ong cua doanh nghiep.

Cong thc tnh lng theo thi gian:

Mc lng thang =Mc lng cban (toi thieu)

He so lngx +Tong he so cackhoan phu cap

Mc lng thang x 12Mc lng tuan = 52

Mc lng thang

Mc lng ngay = 22 (hoac 24 hoac 26)Han che cua hnh thc tien lng tnh theo thi gian: cha am bao ay u nguyentac phan phoi theo lao ong v cha tnh en mot cach ay u chat lng lao ong,dan en cha phat huy ay u chc nang on bay kinh te cua tien lng trong vieckch thch s phat trien cua san xuat, cha phat huy het kha nang san co cua ngilao ong.

b) Hnh thc tien lng tnh theo san pham:

Tien lng tnh theo san pham la tien lng tnh tra cho ngi lao ong theo ketqua lao ong khoi lng san pham, cong viec va lao vu a hoan thanh, bao amung tieu chuan, ky thuat, chat lng a quy nh va n gia tien lng tnh chomot n v san pham, cong viec lao vu o.

Tien lng tnh theo san pham co the c thc hien theo nhng cach sau:

- Tien lng tnh theo san pham trc tiep (khong han che)-

Tien lng c

lnh trong thang

So lng (khoi lng) san

pham, cong viec hoan thanhn gia tien

lng= x

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- Tien lng tnh theo san pham gian tiep

Tien lng clnh trong thang

Tien lng c lnh cuabo phan trc tiep

Ty le lnggian tiep

= x

u iem: Cach tnh lng theo san pham co tac dung lam cho nhng ngi phuc vu

san xuat quan tam en ket qua hoat ong san xuat v no gan lien vi li ch ketoan cua ban than ho.

* Mot so cach tnh khac cua hnh thc tien lng theo san pham:

- Tien lng tnh theo san pham co thng la tien lng tnh theo san pham trctiep hay gian tiep ket hp vi che o khen thng do doanh nghiep quy nh nhthng chat lng san pham tang ty le san pham chat lng cao, thng tangnang suat lao ong, tiet kiem nguyen vat lieu

- Tien lng tnh theo san pham luy tien la tien lng tnh theo san pham trctiep ket hp vi suat tien thng luy tien theo mc o hoan thanh vt mc sanxuat san pham.

V du: Khi vt 10% nh mc, th tien lng tang them cho phan vt la 20%,vt t 11% en 20% nh mc th tien thng tang them cho phan vt la 40%vt t 50% tr len th tien thng tang them cho phan vt la 100% v.v

- Tien lng khoan theo khoi lng cong viec hay tng cong viec tnh cho tngngi lao ong hay mot tap the ngi lao ong nhan khoan. Tien lng khoanc ap dung oi vi nhng khoi lng cong viec hoac tng cong viec can phaic hoan thanh trong mot thi gian nhat nh.

4.2.2 Xay dng Quy tien lng va n gia tien lng4.2.2.1Xay dng Quy tien lng:Quy tien lng la toan bo so tien lng tnh theo so cong nhan vien cua doanh nghiepdo doanh nghiep trc tiep quan ly va chi tra lng, bao gom cac khoan sau:

- Tien lng tnh theo thi gian, tien lng tnh theo san pham, tien lng congnhat, lng khoan,

- Phu cap lam em, them gi, them ca, phu cap cong tac lu ong, phu cap khuvc, tham nien nganh nghe, phu cap trach nhiem.tr cap thoi viec, tien an gia cacua ngi lao ong.

- Ngoai ra, trong quy tien lng con gom ca khoan tien chi tr cap BHXH chocong nhan vien trong thi gian om au, thai san, tai nan lao ong (BHXH tra thaylng).

* Xay dng quy lng:Quy tien lng nam ke hoach e xay dng n gia tien lng c xac nh

theo cong thc:

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V kh = [ Lb x TLmindn x (Hcb + Hpc) + Vvc ] x 12 thang

Trong o:- V kh : Tong quy lng ke hoach;- Lb : Lao ong nh bien;

- TLmindn : Mc lng toi thieu cua doanh nghiep la chon trong khung quy nh;- Hcb : He so cap bac cong viec bnh quan;- Hpc : He so cac khoan phu cap lng bnh quan c tnh trong n gia tien

lng;- Vvc : Quy tien lng cua bo may gian tiep ma so lao ong nay cha tnh

trong nh mc lao ong tong hp.

Cac thong so Lb, TLmindn, Hcb, Hpc va Vvc c xac nh nh sau:

a) Lao ong nh bien (Lb).Lao ong nh bien c tnh tren c s nh mc lao ong tong hp cua san

pham, dch vu quy oi. nh mc lao ong tong hp c xay dng theo quy nh vahng dan tai Thong t so 14/LTBXH-TT ngay 10/4/1997 cua Bo Lao ong Thng binh va Xa hoi.

b) Mc lng toi thieu cua doanh nghiep e xay dng n gia tien lng (TLmindn).Theo quy nh hien nay la 290.000 ong/thang.

c) He so lng cap bac cong viec bnh quan (Hcb) :Can c vao to chc san xuat, to chc lao ong, trnh o cong nghe, tieu chuan

cap bac ky thuat, chuyen mon, nghiep vu va nh mc lao ong e xac nh he solng cap bac cong viec bnh quan (Hcb) cua tat ca so lao ong nh mc e xay dngn gia tien lng.

d) He so cac khoan phu cap bnh quan c tnh trong n gia tien lng (Hpc):Hien nay, cac khoan phu cap c tnh vao n gia tien lng, gom: phu cap

khu vc, phu cap oc hai, nguy hiem; phu cap trach nhiem; phu cap lam em; phucap thu hut; phu cap lu ong; phu cap chc vu lanh ao va che o thng.

e) Quy tien lng cua vien chc quan ly cha tnh trong nh mc lao ong tong hp(Vvc) :

Quy tien lng (Vvc) bao gom quy tien lng cua Hoi ong quan tr, cua bophan giup viec Hoi ong quan tr, bo may Van phong Tong cong ty hoac Cong ty, canbo chuyen trach ang, oan the va mot so oi tng khac (goi chung la vien chcquan ly)

4.2.2.2 Xay dng n gia tien lng:Sau khi xac nh c tong quy tien lng va ch tieu nhiem vu nam ke hoach

san xuat, kinh doanh, n gia tien lng cua doanh nghiep c xay dng theo 4phng phap:

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a) n gia tien lng tnh tren n v san pham (hoac san pham quy oi):

Cong thc e xac nh n gia la:

Vg = Vgi x TspTrong o:

- Vg : n gia tien lng (n v tnh la ong/n v hien vat);- Vgi : Tien lng gi.- Tsp : Mc lao ong cua n v san pham hoac san pham quy oi (tnh bang so

gi-ngi).

b) n gia tien lng tnh tren doanh thu:Cong thc e xac nh n gia la:

VkhVg = ---------------

TkhTrong o:

- Vg : n gia tien lng (n v tnh ong/1.000 ong)- Vkh: Tong quy tien lng nam ke hoach- Tkh : Tong doanh thu (hoac doanh so) ke hoach

c) n gia tien lng tnh tren tong doanh thu tr (-) tong chi ph:Cong thc e xac nh n gia la:

VkhVg = -----------------------------------------------

Tkh - Ckh (khong co lng)

Trong o:

- Vg : n gia tien lng (n v tnh ong/1.000 ong)

- Vkh : Tong quy tien lng nam ke hoach

- Tkh: Tong doanh thu (hoac doanh so) ke hoach

- Ckh: La tong chi ph ke hoach (cha co tien lng).

d) n gia tien lng tnh tren li nhuan:

Cong thc e xac nh n gia la:

Vkh

Vg = -------------------Pkh

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Trong o:

- Vg : n gia tien lng (n v tnh ong/1.000 ong);

- Vkh : Tong quy tien lng nam ke hoach

- Pkh : Li nhuan ke hoach

4.3KE TOAN TONG HP TIEN LNG VA CAC KHOAN TRCH THEOLNG

4.3.1 Chng t:- Bang cham cong: (mau so 01-LTL): Bang nay c lap hang thang cho tng to,

ban, phong, nhom va do ngi phu trach bo phan hoac ngi c uy quyen canc vao tnh hnh thc te cua bo phan mnh e cham cong cho tng ngi trong

ngay theo cac ky hieu quy nh trong chng t.- Phieu ngh hng BHXH (mau so 03-LTL): Phieu nay c lap e xac nhan so

ngay c ngh do om au, thai san, tai nan lao ong, ngh trong con om cuangi lao ong, lam can c tnh tr cap BHXH tra thay lng theo che o quynh.

- Phieu bao lam them gi (mau so 07-LTL): ay la chng t xac nhan so gi cong,n gia va so tien lam them c hng cua tng cong viec va la c s e tnh tralng cho ngi lao ong

- Bien ban ieu tra tai nan lao ong (mau so 09-LTL)- Bang thanh toan tien lng (mau so 02-LTL): la chng t lam e thanh toan tien

lng, phu cap lng cho ngi lao ong. Trong bang thanh toan lng con phananh cac khoan ngh viec c hng lng, so thue thu nhap phai nop va cackhoan phai khau tr vao lng.

4.3.2 So sachSo chi tiet: SO CHI TIET TIEN LNG TIEN CONG

So Tong hp: Tuy thuoc vao hnh thc ke toan ap dung tai doanh nghiep (SVTNC)

4.3.3 Tai khoan s dung- TK 334: Phai tra cong nhan vien

- TK 338: Phai tra, phai nop khac

- TK 335: Chi ph phai tra

a) TK 334 - Phai tra cong nhan vien

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- Cac khoan lai phai tra cho cac ben tham gia lien quan.

- Cac khoan i vay, i mn vat t, tien von co tnh chat tam thi

- Cac khoan tien nhan t n v uy thac hoac cac ai ly cua n v nhan uy thachang xuat, nhap khau hoac nhan ai ly ban hang e nop cac loai thue xuat, nhap

khau, thue GTGT.- Doanh thu nhan trc ve lao vu, dch vu.

- Cac khoan phai tra, phai nop khac.

Ket cau cua TK 338 Phai tra, phai nop khac

Ben N:

- Ket chuyen gia tr tai san tha vao tai khoan lien quan theo quyet nh ghi trongbien ban x ly.

- BHXH phai tra cho cong nhan vien.- KPC tai n v

- So BHXH, BHYT, KPC a nop cho c quan quan ly quy BHXH, BHYT vaKPC.

- Ket chuyen doanh thu nhan trc sang TK 511, tng ng vi doanh thu cua kyke toan.

- Tra lai tien cho khach hang (trng hp cha ket chuyen sang TK doanh thu ban

hang).Ben Co:

- Gia tr tai san tha ch giai quyet (cha xac nh ro nguyen nhan)

- Gia tr tai san tha phai tra cho ca nhan, tap the (trong & ngoai n v) theoquyet nh ghi trong bien ban x ly do xac nh ngay c nguyen nhan.

- Trch BHXH, BHYT va KPC vap chi ph san xuat, kinh doanh

- Cac khoan thanh toan vi cong nhan vien ve tien nha, ien, nc tap the

- Tnh BHXH, BHYT tr vao lng cua cong nhan vien- BHXH va KPC vt chi c cap bu

- Doanh thu nhan trc

- Cac khoa phai tra khac

D Co:

- So tien con phai tra, con phai nop

- BHXH, BHYT va KPC a trch cha nop u cho c quan quan ly hoac so quye lai cho n v cha chi het.

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- Gia tr tai san phat hien tha con ch giai quyet

- Doanh thu nhan trc hien co cuoi ky

Tai khoan nay co the co so d ben N phan anh so tien a tra, a nop nhieu hnso phai tra, phai nop hoac so BHXH va KPC vt chi cha c cap bu.

TK 338 co 2 TK cap 2:- TK 3381 Tai san tha ch giai quyet: dung e phan anh gia tr tai san tha chaxac nh ro nguyen nhan, con ch quyet nh x ly cua cap co tham quyen.

Trng hp gia tr tai san tha a xac nh c nguyen nhan va co bien ban x lyth c ghi ngay vao cac tai khoan lien quan, khong hach toan qua TK 338(3381).

- TK 3382 KPC: phan anh tnh hnh trch va thanh toan KPC n v.

- TK 3383 BHXH: phan anh tnh hnh trch va thanh toan BHXH n v.- TK 3384 BHYT: phan anh tnh hnh trch va thanh toan BHYT n v.

- TK 3387 Doanh thu cha thc hien

- TK 3388 Phai tra, phai nop khac: phan anh cac khoan phai tra khac cua n vngoai noi dung cac khoan phai tra a phan anh trong cac TK t 331 en 336 va tTK 3381 en 3387.

c) TK 335 - Chi ph phai tra.

Tai khoan nay dung e phan anh cac khoan chi ph trch trc ve tien lng nghphep cua cong nhan san xuat, sa cha ln TSC va cac khoan trch trc khac.

Ket cau tai khoan nay nh sau:

Ben N: cac khoan chi ph thc te phat sinh thuoc noi dung chi ph phai tra vakhoan ieu chnh vao cuoi nien o.

Ben Co: khoan trch trc tnh vao chi ph cua cac oi tng co lien quan va khoanieu chnh vao cuoi nien o.

D Co: Khoan e trch trc tnh vao chi ph hien co.

4.3.4 Phng phap hach toan4.3.4.1Ke toan tong hp tien lng, tien cong, tien thng

(1) Hang thang, can c vao bang tong hp thanh toan tien lng, ke toan hachtoan tien lng phai tra vao cac oi tng chu chi ph:

N TK 622 Chi ph nhan cong trc tiep

N TK 623 (6231) Chi ph s dung may thi cong (trong doanh nghiep xay

lap)N TK 627 (6271) Chi ph san xuat chung

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N TK 641 (6411) Chi ph ban hang

N TK 642 (6421) Chi ph quan ly doanh nghiep

N TK 241 XDCB d dang

Co TK 334 Phai tra cong nhan vien

(2) Khi tnh tien thng phai tra cho cong nhan vien lay t quy khen thng ghi:

N TK 431 (4311)

Co TK 334

(3) Tnh BHXH phai tra thay lng cho cong nhan vien khi b om au, thai san,tai nan lao ong

N TK 338 (3383) Phai tra, phai nop khacCo TK 334 Phai tra cong nhan vien

(4) Cac khoan khau tr vao lng va thu nhap cua cong nhan vien gom tien tamng, BHXH, BHYT, tien boi thng,...

N TK 334 Phai tra cong nhan vien

Co TK 141 Tam ng

Co TK 138 Phai thu khac

Co TK 338 Phai tra, phai nop khac(5) Khi tam ng trc tien lng hoac thc thanh toan cac khoan tien lng, tien

cong cho cong nhan vien:

N TK 334

Co TK 111, 112

(6) Tnh thue thu nhap cua cong nhan vien, ngi lao ong phai nop Nha nc,ghi:

N TK 334Co TK 333 (3

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