NHM 1V Th Thanh Bnh Nhm Th Hng T Th Mng Hoi T Th Nhung Phan Thu
Trang Don Th Lin V Bch Thy Phm Th Ngc Th H Th H Nguyn Th Ngt Trn Th
Thanh Hng Lng Th Phng
1
CHNG 3: KIM TON CHU K BN HNG V THU TIN3.1 Mc tiu v cn c kim ton
chu k bn hng v thu tin 3.1.1 Mc tiu kim ton chu k bn hng v thu tin
- Cc thng tin ti chnh c lin quan n chu k BH v TT - Mc tiu kim ton
chu k bn hng v thu tin 3.1.2 Cn c kim ton chu k bn hng v thu tin
3.2 KSNB i vi chu trnh bn hng v thu tin 3.2.1 Cc bc cng vic ca chu
k bn hng v thu tin 3.2.2 Kho st v KSNB i vi chu k bn hng v thu tin
- Tm hiu, nh gi v cc chnh sch, cc quy nh v KSNB - Kho st v s vn hnh
vi cc quy ch KSNB - Kho st v tnh hnh thc hin cc nguyn tc t chc hot
ng KSNB
2
3.1.1 Mc tiu v cn c kim ton chu k bn hng v thu tin3.1.1.1 Cc
thng tin ti chnh c lin quan n chu k BH v TT
Bn hng v thu tin l qu trnh: chuyn quyn s hu ca sn phm, hng ho
hay dch v cho khch hng; i ly tin hoc quyn thu tin t KH.
i tng ca HBH: hng ho, dch v c gi tr v c th bn c.3
Ni dung ca chu trnh BH v TTThi im ghi nhn doanh thu (VAS 14)DN
chuyn giao phn ln ri ro v li ch gn lin vi quyn s hu SP, HH cho ngi
mua; hoc xc nh c phn cng vic hon thnh vo ngy lp BCKT; DN khng cn nm
gi quyn KS SP, HH; DT c xc nh tng i chc chn; DN thu c hoc s thu c
li ch kinh t t giao dch BH hoc cung cp DV; Xc nh c chi ph lin quan
n giao dch bn hng hoc cung cp dch v.4
TK 3387TK 511 (512) TK 521, 531, TK 111, 112, 532 131Chit khu,
Kt chuynGim gi, hng bn b tr li cc khon gim tr Kt chuyn doanh thu ca
k ny
TK 111, 112
Doanh thu nhn c
TK 3381VAT phi np
TK 131 TK 139 TK 6426 (136)Xa s Trch lpDT cha thu tin n kh i
Khng i c d phng N phi thu kh i5
Ni dung ca chu trnh BH v TTCc TK c quan tm trong chu trnh bn hng
v thu tin:TK 511- Doanh thu BH v cung cp dch v TK 512 Doanh thu ni
b TK 521- Chit khu thng mi TK 531- Hng bn b tr li TK 532- Gim gi
hng bn TK 131- Phi thu khch hng TK 111- Tin mt v TK 112- TGNH TK
3331- Thu GTGT u ra6
Cc thng tin ti chnh c lin quan n chu k BH v TTVi chu trnh bn hng
v thu tin, thng tin cn quan tm gm: doanh thu bn hng, gi vn hng bn,
cc khon gim tr doanh thu (chit khu thng mi, gim gi hng bn, hng bn b
tr li), phi thu khch hng , chi ph bn hng, chi ph QLDN,thu GTGT phi
np.
7
3.1.1.2 Mc tiu kim ton chu trnh bn hng v thu tin Mc tiu kim ton
chung Mc tiu kim ton chu k BH v TT l thu thp y cc bng chng thch hp
t a ra li xc nhn v mc tin cy ca cc thng tin ti chnh ch yu ca chu k
(). ng thi cng cung cp nhng thng tin, ti liu c lin quan lm c s tham
chiu khi kim ton cc chu k c lin quan khc
8
3.1.1.2 Mc tiu kim ton chu trnh bn hng v thu tinC th ha mc tiu
l: - Xc minh cc nghip v bn hng v thu tin c thc s xy ra v c ph chun
ng n hay khng. - Xc minh cc nghip v bn hng v thu tin c c nh gi v
tnh ton ng n,hp l hay khng. - Xc minh cc nghip v bn hng v thu tin c
c phn loi v hch ton vo cc s k ton y - ng k v ng nguyn tc, phng php
k ton, ng thi chnh xc v s liu hay khng - Xc minh cc nghip v bn hng
v thu tin c c phn loi, tng hp y , chnh xc v trnh by vo bo co k ton,
bo co ti chnh ph hp hay khng.
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3.1.1.2 Mc tiu kim ton chu trnh bn hng v thu tin- Mc tiu kim ton
nghip v bn hng
- Mc tiu kim ton nghip v gim tr DTBH
- Mc tiu kim ton khon phi thu khch hng- Mc tiu kim ton i vi
nghip v thu tin bn hng10
Mc tiu kim ton nghip v bn hng Cc nghip v bn hng c ghi nhn thc t
pht sinh v thuc v n v (Pht sinh). Mi nghip v bn hng u c ghi nhn (y
) Doanh thu bn hng c tnh ton chnh xc v thng nht gia s chi tit v s
ci (Ghi chp chnh xc). Doanh thu bn hng c phn nh ng s tin (nh gi).
Doanh thu bn hng c trnh by ng n v khai bo y (Trnh by v cng b).
Doanh thu bn hng c hch ton ng k (ng k)11
Mc tiu kim ton khon phi thu khch hng Cc khon n phi thu khch hng
ghi chp c hiu lc ti thi im lp bo co (Tn ti). Tt c cc khon n phi thu
c thc u c ghi nhn y (y ). Cc khon n phi thu khch hng vo ngy lp bo
co thuc v n v (Quyn s hu). Nhng khon n phi thu khch hng phi c ghi
chp ng s tin v ph hp gia chi tit ca n phi thu khch hng vi s ci (Ghi
chp chnh xc). Cc khon d phng c tnh ton hp l gi tr thun ca n phi thu
khch hng gn ng vi gi tr thun c th thc hin c (nh gi). Trnh by ng n
cc khon n phi thu, cng nh cng b y nhng vn c lin quan nh cm c, th
chp,... (Trnh by v cng b). 12
Mc tiu kim ton i vi nghip v thu tin bn hng
Cc khon thu tin ghi s l s tin doanh nghip thc t nhn c v cc khon
chit khu c ph chun (Pht sinh) Tin thu t bn hng u c vo s nht k thu
tin (y ). DN c quyn s hu v mt php l i vi cc khon tin thu c (Quyn s
hu). Cc khon tin ghi s theo ng s tin nhn c, s liu trn s chi tit tin
c tng cng ng v ph hp vi ti khon tin trn s ci (Ghi chp chnh xc). Cc
khon tin thu vo c phn loi ng n (Trnh by).13
3.1.2 Cn c kim ton chu k bn hng v thu tinCc chnh sch, cc quy ch
hay quy nh v kim sot ni b i vi hot ng bn hng thu tin Cc bo co ti
chnh ch yu c lin quan Cc s hch ton lin quan n hot ng bn hng thu
tin, bao gm Cc chng t k ton ghi nhn cc nghip v bn hng, thu tin Cc h
s, ti liu khc lin quan n hot ng bn hng thu tin
14
Khch hng
Phng kinh doanh
Gim c
Phng kinh doanh
Th kho
Nhu cu mua hng
n t hng ca khch phiu tiu th
Ph chun ph.thc bn chu, tiu th
Lp ha n thu GTGT
Xut kho
Phng kinh doanh
Phng k ton
Lu tr v bo qun chng t Vn chuyn hng lp vn n Ghi cc loi s lp bo co
hng thng, k15
Ti liu k ton lin quan n chu trnh bn hng v thu tin Cc s sch c s
dng trong hnh thc Nht k chung: Nht k bn hng Nht k thu tin mt, thu
tin gi NH Nht k theo di cc khon CKTM, gim gi hng bn v hng bn b tr
li S chi tit tin mt, s chi tit tin gi NH S chi tit cc khon phi thu
khch hng S chi tit thu GTGT u ra16
Ti liu k ton lin quan n chu trnh bn hng v thu tin Cc chng t c s
dng:n t hng ca khch hng Lnh bn hng Phiu xut kho CT vn chuyn: vn n,
H vn chuyn Ho n bn hng (ho n GTGT) Cc chng t ph chun CKTM, gim gi
hng bn, chp nhn hng bn b tr li Ho n tr li hng ca bn mua, ho n iu
chnh, bin bn tr li hng Phiu thu, giy bo c ca NH17
3.2 KSNB i vi chu k BH v TT3.2.1 Cc bc cng vic ca chu k BH -
TT
X l yu cu mua hng (n t hng) ca ngi mua Xt duyt bn chu Chuyn giao
hng ho Lp v kim tra ho n X l v ghi s doanh thu Theo di thanh ton X
l v ghi s cc khon gim tr doanh thu Lp d phng phi thu kh i v cho php
xo s cc khon phi thu khng thu c18
Ri ro kim sot Giao hng khng ng nhu cu Giao hng sai khch hng Giao
khng s lng Hng sn xut khng p ng nhu cu Nhm ln gia cc khch n tin hng
Ph chun tn dng sai
Bn hng theo phng thc i hng nhng khng hch ton doanh thu bn hng,
phi thu khch hng m ch hch ton trc tip nh hng i hng Bo co sai, khng
cc loi bo co, bo co khng kp thi, bo co qu di dng, bo co trnh by ln
xn khng r rng, kh hiu19
Ni dung khi qut ca cng vic KSNBn v xy dng v ban hnh cc quy nh v
qun l ni chung v KSNB ni ring cho chu k BH v TT n v t chc trin khai
thc hin cc quy nh v qun l ni trn.
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Ni dung c th KSNB i vi chu k BH v TT X l yu cu mua hng ca khch
hng:Kim tra H phi c ch k ca ngi c thm quyn v ng du ca DN mua. TH
nhn H qua in thoi, email, fax, cn c nhng th tc m bo tnh php l v vic
t hng ca KH. B phn c thm quyn xt duyt H v s lng, chng loi, qui cch,
mu m. Vic chp thun H cn c hi bo cho KH bit trnh cc tranh chp. Trong
TH quan trng, cn k kt HKT.21
Ni dung c th KSNB i vi chu k BH v TTXt duyt bn chu:DN cn thit lp
CS bn chu r rng. B phn xt duyt bn chu nh gi v kh nng thanh ton ca
khch hng. Lp danh sch KH thng giao dch v lun cp nht cc thng tin v
tnh hnh ti chnh, kh nng thanh ton v uy tn trong thanh ton ... ca
KH. i vi khc hng mi, c th yu cu khch hng th chp ti sn hay k qu.
22
Ni dung c th KSNB i vi chu k BH v TT Xut kho hng ho:Cn c lnh bn
hng c ph chun v phiu xut kho, th kho xut hng cho b phn gi hng. Trn
phiu XK phi c ch k ca ngi lp, ngi kim tra, th kho, ngi nhn. Phiu
xut kho thng c lp 3 lin: 1 lin gc lu ti b phn BH, 1 lin th kho gi
ghi th kho, 1 lin chuyn cho b phn KT theo di HTK.23
Ni dung c th KSNB i vi chu k BH v TT Chuyn hng cho ngi mua:B phn
gi hng lp chng t vn chuyn hng v gi hng cho khch hng. Chng t vn
chuyn hng thng bao gm cc thng tin v quy cch v chng loi hng ho, s
lng v cc d liu c lin quan. Chng t vn chuyn hng l c s lp ho n. DN cn
thnh lp mt b phn gi hng c lp hn ch sai st trong khu xut hng v cc
gian ln xy ra do s thng ng gia th kho vi ngi nhn hng.24
Ni dung c th KSNB i vi chu k BH v TT
Lp v kim tra ho n:Kim tra cc chng t lin quan: n t hng, lnh bn
hng, phiu xut kho, CT vn chuyn, thng bo iu chnh, Ghi gi vo ho n da
trn bng gi hin hnh ca n v. Tnh ra s tin cho tng loi v cho c H. H cn
c ch k ca ngi lp, ngi i din theo php lut ca DN v KH. C th thay ch k
ca ngi i din theo php lut bng cch ng du treo.25
Ni dung c th KSNB i vi chu k BH v TTTrng hp bn hng qua in thoi c
th khng cn c ch k ca khch hng. Ha n bn hng thng c lp 3 lin: Lin gc
lu ti phng k ton theo di doanh thu v n phi thu. Lin 2 giao cho khch
hng Lin cn li chuyn cho b phn bn hng theo di doanh thu v n phi thu,
v i chiu vi b phn k ton. Ho n cn c kim tra trc khi gi cho KH. Cc ha
n c gi tr ln cn c mt ngi c lp kim tra.26
Ni dung c th KSNB i vi chu k BH v TT Theo di thanh ton: i vi
nghip v bn hng thu tin ngay: Cn tch ri chc nng BH v thu tin. i vi
cc DN KD dch v, c th giao cho mt nhn vin c lp vi b phn cung cp DV
lp phiu tnh tin hoc ho n. Hoc kim sot bng cch s dng v dch v. Cc
phiu tnh tin, H, v DV cn c nh s TT trc. i vi cc DN bn l: s dng thit
b tnh tin, hoc yu cu NVBH lp bo co BH hng ngy v so snh vi s tin np
vo qu trong ngy.27
Ni dung c th KSNB i vi chu k BH v TTi vi nghip v bn chu:Yu cu b
phn xt duyt bn chu nh k lp BC n phi thu theo tng nhm tui c bin php
i n. nh k gi th thng bo n cho KH. Khuyn khch KH nhn phiu thu hoc
bin lai. Nu thu tin qua bu in, cn phn cng cc NV khc nhau m nhim cc
cng vic: Lp ho n, theo di cng n, i chiu gia s tng hp v chi tit cng
n, m th v lit k cc sc nhn c, np sc vo NH, thu tin.
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Ni dung c th KSNB i vi chu k BH v TT
Xt duyt cc khon CKTM, hng bn b tr li v gim gi:DN cn qui nh chnh
sch CKTM, xt duyt hng bn b tr li v gim gi hng bn r rng. C mt b phn
c lp chu trch nhim tip nhn, xt duyt, khu tr n phi thu c lin quan n
cc khon trn.
29
Ni dung c th KSNB i vi chu k BH v TTKhi xut hng tr li, bn mua
phi lp H ghi r: hng tr li cho bn bn do khng ng qui cch, cht lng;
hoc cng vi bn bn lp bin bn ghi r: loi hng, s lng, gi tr hng tr li,
theo H s Khi pht sinh khon gim gi hoc CKTM (pht sinh ngoi H), DN
phi lp ha n iu chnh, ghi r l iu chnh H no.
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Ni dung c th KSNB i vi chu k BH v TTLp d phng phi thu kh i v cho
php xo s cc khon n khng thu hi c:Phn loi n phi thu qu hn theo tui v
trch lp d phng theo t l qui nh. Quy nh cht ch th tc xt duyt xo s cc
khon n khng thu hi c.
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3.2.2 Kho st v kim sot ni b3.2.2.1 Tm hiu, nh gi v cc chnh sch
kim sot, quy nh v KSNB Tm hiu, nghin cu v nh gi v cc chnh sch, cc
quy nh v QL ni chung, KSNB ni ring => KTV nghin cu, nh gi: tnh y
; ph hp; cht ch ca cc qui nh kt lun v tnh thch hp
32
Tm hiu v KSNB i vi chu k BH v TT Th qu v k ton c c lp khng? Cc
phiu thu c nh s TT trc khng? Th qu c kim tra tnh hp l ca phiu thu
trc khi thu tin khng? nh k c i chiu gia nht k qu v s qu khng? Cc
khon bn chu c c xt duyt trc khi gi hng khng? Cc chng t gi hng v H c
c nh s TT trc khng? C quy nh bt buc kim tra m bo mi hng gi i u c lp
H khng?33
Tm hiu v KSNB i vi chu k BH v TT C bng gi c duyt lm c s tnh tin
trn H khng? Ha n c c kim tra c lp trc khi gi i khng? Hng thng c gi
bng sao k cng n cho khch hng khng? Vic nhn hng b tr li c s ph duyt
ca ngi c thm quyn khng? C thc hin vic i chiu gia bng TH chi tit phi
thu KH vi s ci TK 131 khng?34
3.2.2 Kho st v kim sot ni b
3.2.2.2 Kho st v s vn hnh ca cc quy ch KSNB Khi no KTV s thc hin
kim tra kim sot hay sot xt tnh hot ng hu hiu ca h thng KSNB ? Phng
php: Quan st, phng vn, kim tra cc du hiu KS trn cc h s, ti liu;
=> nh gi v s hin hu, tnh thng xuyn lin tc.
35
Th nghim kim sot i vi nghip v bn hng Chn mu t cc H pht hnh trong
k : i chiu vi n t hng, lnh BH, CT chuyn hng v chng loi, quy cch, s
lng, gi c, ngy gi hng, ch k,... Kim tra ch k xt duyt bn chu v c s
xt duyt. Xem xt s tng cng ca tng loi hng, tng cng tng H, so snh gi
trn H vi bng gi c duyt ti mi thi im.36
Th nghim kim sot i vi nghip v bn hng Chn mu cc chng t chuyn hng
i chiu vi nhng ho n lin quan. Kim tra s th t ca cc n t hng, chng t
chuyn hng v ho n bn hng. Tm hiu CS chit khu ca DN, v xem cc s sch
lin quan kim tra vic thc hin chnh sch ny. Xem xt s xt duyt v ghi
chp v hng bn b tr li, gim gi hng bn.
37
Th nghim kim sot i vi nghip v thu tin
i chiu cc s tng cng trn Nht k thu tin vi cc s liu lin quan trn S
ci cc TK 111, 112, 131.
So snh chi tit danh sch nhn tin t s qu vi NK thu tin, vi cc bng
k tin gi vo NH v vi TK 131.
38
3.2.2 Kho st v KSNB i vi chu k bn hng v thu tin3.2.2.3 Kho st v
tnh hnh thc hin cc nguyn tc t chc hot ng KSNB
S thc hin ng n cc nguyn tc phn cng v y quyn, nguyn tc bt kim
nhim, nguyn tc tp trung dn ch m bo tng cng hot ng ca HTKSNB
39
3.2.2 Kho st v KSNB i vi chu k bn hng v thu tinV tr ca cc kho st
v KSNB i vi chu k bn hng v thu tin ngha : Da trn cc bng chng thu
thp ni trn, KTV xc nh li hiu lc KSNB v mc RRKS => Quyt nh v phm
vi trin khai v phng php kim ton c bn phi p dng.40
Xin cm n s ch lng nghe v nhng ng gp ca c gio v cc bn! Chc c
v
cc bn lun mnh khe v hnh phc.41
