Tin Hc K Ton

Chng 1 T CHC D LIU K TON TRN MICROSOFT EXCEL

I. GII THIU MT S CNG C TRONG MICROSOFT EXCEL NG DNG VO K TON 1. Mt s thao tc c bn a ch Mt tp tin Excel (1 workbook) gm c 256 worksheet (gi tt l sheet), mi sheet gm c 256 ct c nh s th t t A,B,C,,Z,AA,AB,,IV v 1536 hng c nh s th t t 1,,1536. Cc ct v hng giao nhau to ra cc . xc nh v tr ca trong sheet ta s dng khi nim a ch chnh l . C 3 loi a ch nh sau: a ch tng i: A1, B35,AA150,. Loi a ch ny s thay i khi ta sao chp cng thc. Nu ta sao chp cng thc theo hng th th ct s thay i tng ng, khi ta sao chp cng thc theo ct th hng s thay i tng ng v khi ta sao chp cng thc theo c ct v hng th th t ct v hng cng s thay i tng ng theo. a ch tuyt i: $A$1, $B$35,$AA$150,. Loi a ch ny s khng thay i khi ta sao chp cng thc. a ch hn hp: c 2 loi l c nh ct ($A1, $B35,$AA150,) hoc c nh hng (A$1, B$35,AA$150,). Loi a ch ny s thay i th t ca phn ct hoc hng cha c nh khi ta sao chp cng thc. Thao tc lin kt sheet c th lin kt d liu gia cc sheet trong cng thc ta s dng c php sau: =Tn_sheet!a ch (VD: Sheet1!A1, Sheet1!$A$1, Sheet1!A$1) =Tn_sheet!a ch vng (VD: Sheet1!A1:C15, Sheet1!$A$1:$C$15) Ngoi ra, ta c th thc hin thao tc t tn vng hn ch bt phn no s rc ri v di dng trong cng thc khi phi ch nh cc d liu thuc sheet v tn vng c hiu lc trong ton tp tin Excel. Thao tc t tn vng nh sau: Chn vng cn t tn (vng c th l 1 hoc nhiu lin tc)Nguyn Bng Phi 1

Tin Hc K Ton

Chn InsertNameDefine, xut hin hp thoi

Names in workbook: nhp tn vng cn t Refers to: a ch vng cn t tn Nhn nt Add thm vo vng mi Khi mun xa 1 vng tn ti ta chn tn vng v nhn nt Delete. Thao tc lin kt file Excel: Khi lin kt d liu gia cc file Excel ta thc hin thao tc nh sau: - M ng thi c 2 file Excel (file ngun v file lin kt) - Chn file lin kt, g du = ti cn lin kt d liu - Chn file ngun (chn nt ng dng trn thanh Taskbar), click chut chn sheet chn hoc vng cha d liu v nhn Enter Hoc ta g lin kt theo c php sau: =[Tn_file.xls].Tn_sheet!a ch =[Tn_file.xls].Tn_sheet!a ch vng VD: ='[KeToanT01-08.xls]DMTK'!$J$5 ='[KeToanT01-08.xls]DMTK'!$J$5:$J$500 Thao tc lc trch d liu Lc t ng: - Chn vng hoc dng ch nh lm tiu ca vng cn lc d liu

Nguyn Bng Phi

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Tin Hc K Ton

- Chn Data Filter AutoFilter, xut hin cc mi tn mi ct d liu, click chut vo mi tn chn gi tr cn lc.

Mt s gi tr c bit: All l hin th ton b d liu Top 10 l hin th 10 dng u tin Custom lc c iu kin NonBlank: lc b dng trng - Khi mun b ch lc t ng, ta chn Data Filter Lc c iu kin Bc 1: Lp vng iu kin gm c 2 dng Tiu iu kin Lu : Nu iu kin l chui, s hay ton t so snh vi chui, so snh vi s th Tiu ca vng iu kin s ging vi tiu ca ct cha d liu iu kin trong vng d liu. Nu iu kin l 1 cng thc (bt u bng du =) th Tiu ca vng iu kin s hon ton khc vi tiu cc ct trong vng d liu. Cc loi iu kin - iu kin chui: iu kin cha d liu chui Tn H Hoc: Tn H* - iu kin s: iu kin cha d liu s Lng 5000000 Hoc:Nguyn Bng Phi 3

AutoFilter

Lc nhng nhn vin c tn l H

Lc nhng nhn vin c tn bt u l ch H

Lc nhng nhn vin c lng l 5.000.000

Tin Hc K Ton

Ngy sinh 10/04/1977

Lc nhng nhn vin sinh ngy 10/04/1977

- iu kin so snh: iu kin cha ton t so snh (>,>=,=5000000 Hoc: Lng 10000000 Lng Lc nhng nhn vin c mc lng di 5.000.000 hoc trn 10.000.000 Lng 15) Hm x l chui: LEFT, RIGHT, MID, LEN, - Hm LEFT(chui;n): hm cho kt qu l n k t bn tri chui - Hm RIGHT(chui;n): hm cho kt qu l n k t bn phi chui

Nguyn Bng Phi

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Tin Hc K Ton

- Hm MID(chui;k;n): hm cho kt qu l n k t bt u t v tr k ca chui theo chiu t tri sang phi - Hm LEN(chui): hm cho kt qu l di ca chui (s k t ca chui) Hm tm kim v tham chiu: ROW, VLOOKUP, OFFSET, - Hm ROW(a ch ): hm cho kt qu l th t dng ca a ch . Khi hm ROW() c vit khng c i s th kt qu s l th t dng ca hin ti - Hm VLOOKUP(tr d;bng d;th t ct ly d liu;cch d): hm em tr d d tm theo chiu t trn xung di ti ct th nht ca bng d theo cch d c chn. Vi cch d chnh xc (s 0) nu tm thy s cho kt qu trong d liu tng ng trong ct c ch nh s th t, nu tm khng thy s cho kt qu l m li #N/A. Vi cch d tng i (s 1) nu tm thy tr d hm s cho kt qu ging cch d chnh xc, nu khng tm thy tr d hm tr v kt qu tng ng vi gi tr tm c nh hn tr d (nhng ln nht). - Hm OFFSET(v tr;x_dng;y_ct): hm cho kt qu l d liu trong cch v tr x dng v y ct Hm thng tin: ISNA, - Hm ISNA(gi tr): hm cho kt qu l True khi tm thy m li (#N/A, #NUM!, #DIV/0,) v cho kt qu l False khi khng tm thy m li (gi tr bnh thng) Hm c s d liu: DSUM, DMAX, DMIN, Hm c s d liu c 1 c php chung l TN_HM(vng c s d liu;ct cho kt qu;vng iu kin). Trong : Vng c s d liu l a ch ca ton b vng d liu (bao gm c dng tiu v cc dng d liu) Ct cho kt qu: hoc s dng tiu ca ct s cung cp d liu hoc g s th ca ct trong bng d liu (theo chiu tnh t tri sang phi) Vng iu kin c lp ging nh khi thc hin thao tc lc d liu c iu kin (Xem phn C1-I.1 lp vng iu kin ca thao tc lc Advanced Filter). - Hm DSUM(): hm cho kt qu l tng cc c xt n trong phm vi d liu nu tha iu kin cho trc. - Hm DMAX(): hm cho kt qu l s ln nht trong cc c xt n trong phm vi d liu nu tha iu kin cho trc.

Nguyn Bng Phi

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Tin Hc K Ton

- Hm DMIN(): hm cho kt qu l s nh nht trong cc c xt n trong phm vi d liu nu tha iu kin cho trc. II. QUY TRNH CHUNG KHI T CHC D LIU K TON TRN EXCEL 1. Lu tr an ton v c h thng cc tp tin d liu k ton - To ring cho cc tp tin k ton 1 th mc trn data, c th lu theo trnh t thi gian, mi nin k ton nn to ring 1 th mc lu tr ton b cc tp tin k ton lin quan (VD: D:\DuLieuKeToan\N2008) - t tn cho th mc v tp tin sao cho ngn gn, gi nh, lu l tn tp tin lun bao hm ni dung ca n (VD: KeToanT01-08.xls, KhauHaoTSCDN08.xls, PhanBoLuongN08.xls,) V d: Cu trc cy th mc ca d liu k ton trn D:\D:\DuLieuKeToan N2008 KeToan01-08.xls KhauHaoTSCDN08.xls PhanBoLuongN08.xls N2009 KeToan01-09xls KhauHaoTSCDN09xls PhanBoLuongN09xls N.

- S dng nhiu sheet trong 1 tp tin ca Excel thc hin cc bng s liu (cc bng chng t, cc s sch k ton, bo co ti chnh,) c lin quan vi nhau - Lu tr d phng cc tp tin Excel cha d liu k ton t cc v tr lu tr hin ti ra cc thit b lu tr d phng nh a CD, a USB,vo cc khong thi gian nht nh nh 1 tun, 2 tun, 2. Trnh t thit lp mt bng tnh k ton

Nguyn Bng Phi

8

Tin Hc K Ton

- To tp tin Excel cha bng tnh k ton v lu tr tp tin vo th mc nm hin ti (v d: KeToanTmm-yy.xls, trong mm c ngha l thng (t 01 12), yy l nm, nh vy tp tin Excel k ton thng 1/2008 l KeToanT01-08.xls) - Chuyn sheet lp s n gn cc sheet c lin quan v mt s liu - i tn sheet khp vi tn bng tnh k ton (tn s, tn bo co) cn lp - To mu bng theo quy nh - Thit lp cc cng thc - Thc hin cc thao tc nh dng d liu - Lu tr, kim tra v thc hin in n bng biu 3. c im x l d liu k ton bng Excel 3.1. u im ca c s d liu Excel Microsoft Excel l mt phn mm x l bng tnh ph bin, d tm hiu v d s dng. Khi s dng Excel qun l v khai thc s liu k ton khng i hi ngi dng phi c kin thc chuyn su v c s d liu Thun li cho ngi dng khc khi tm hiu v lm vic vi c s d liu do ngi khc lp Phm vi phn phi rng ri C nhiu kh nng phn tch, nhiu tnh nng h tr ngi dng c th nghin cu vn dng t cc thao tc dng cc hm c bn lp cng thc hoc nng cao t vit code x l (dng ngn ng Visual Basic) 3.2. Cc hn ch ca c s d liu Excel Kch thc nh, khi c s d liu phnh to th phn mm s chy chm Khng c kh nng thit lp quan h, nht l quan h n chiu Khng bo v c s ton vn d liu Kh nng bo mt km Hn ch kh nng h tr vic s dng ng thi Kt lun D khng c nguyn tc chung no, c s d liu Excel vn l gii php ti u dnh cho cc danh sch, bng tnh nh (khong vi trm hng v mi my ct) vn khng i hi phi p ng nhng yu cu nh bo mt, kh nng s dng ng thi, s

Nguyn Bng Phi

9

Tin Hc K Ton

ton vn d liu, v cc kh nng lp bo biu ca mt chng trnh c s d liu truyn thng. III. THC HIN T CHC D LIU K TON TRN EXCEL 1. Lp bng h thng ti khon v bng danh mc ti khon D liu minh ha cho chng trnh Excel k ton di y l d liu ca Cng ty TNHH Ty , gm c cc thng tin sau: Gii thiu doanh nghip Tn Doanh nghip: Cng ty TNHH Ty . M s thu: 0301988425-1. Lnh vc hot ng: Sn xut v bn cc mt hng g. C cu t chc gm: Ban Gim c, K ton, Kinh doanh, Hnh chnh, Phn xng sn xut. Phng php tnh thu GTGT: Khu tr. Ch k ton p dng: Q s 15/2006-BTC. Phng php k ton hng tn kho: K khai thng xuyn. Phng php tnh gi hng xut kho: Bnh qun gia quyn. Phng php tnh khu hao TSC: phng php ng thng. n v tin t ghi s, bo co: Vit Nam ng. Cng ty c mt kho nguyn vt liu, thnh phm: Kho hng ca Cng ty (t ti: 629B Hong Vn Th P4 Q.Tn Bnh TPHCM). Cng vic k ton - Thng tin chung: theo di s liu tnh ton gi thnh ca tng loi sn phm k ton theo di chi tit cc ti khon 154, 3341, 6211, 622; theo di vic phn b gi tr cng c dng c k ton m s chi tit cc ti khon 1421, 1531; theo di li l tng sn phm k ton m s chi tit cc ti khon 155, 5112, 5212, 531, 532, 632, 9111;

Nguyn Bng Phi

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Tin Hc K Ton

- S d u ca cc ti khon (ngy s d: 31/12/N) SHTK 1111 1121 1121.01 1121.02 1121.03 131. 131.01 131.02 131.03 131.04 131.05 13311 13312 1388 139. 141. 141.01 141.0101Nguyn Bng Phi

Tn ti khon Tin mt Tin gi ngn hng - Ngn hng Ngoi Thng - Ngn hng ng - Ngn hng Chu Phi thu ca khch hng Cng ty Quang Minh Cty TNHH TM & DV Mai Anh Cty TNHH Phng Nam Cty TNHH Kim Tn Cty TNHH Nam Vit Thu GTGT u ra Thu GTGT hng nhp khu Phi thu khc D phng phi thu kh i Tm ng Tm ng Phng Hnh Chnh + Vng Thin Minh

SL

n gi

S d u N 400,000,000 118,000,000 60,000,000 140,000,000 100,000,000 30,000,000 17,000,000 24,500,000 20,000,000 C

Ghi ch

52,200,000 7,349,000

200,00011

Tin Hc K Ton

141.0102 141.0103 141.02 141.0201 141.0202 1521 1521.01 1521.0101 1521.0102 1521.0103 1521.02 1521.0201 1521.0202 1521.0203 1521.03 1521.0301 1521.0302 1521.0303 1521.04 1521.0401 1521.0402Nguyn Bng Phi

+ H S Nht + Phm Minh Duy Tm ng Phng K Ton + on Trm Anh + Nguyn Hoi Nam Nguyn vt liu chnh - Nhm G + G cao su + G trm bng vng + G thng - Nhm Vn MDF + MDF 9x6x8 + MDF 9x4x8 + MDF 4,5x4x8 - Nhm Keo + Keo AB + Keo ghp + Keo 502 - Nhm Dung mi + AC chui + NC chui 100 50 15,000 17,000 50 150 500 24,000 48,000 2,300 200 300 100 120,000 104,000 100,000 10 5 4 3,300,000 4,400,000 3,600,000

1,000,000 300,000 1,500,000 500,000

33,000,000 22,000,000 14,400,000 24,000,000 31,200,000 10,000,000 1,200,000 7,200,000 1,150,000 1,500,000 850,000

M3 M3 M3 Tm Tm Tm Kg Kg L Kg Kg12

Tin Hc K Ton

1521.0403 1522 1531 1531.01 1531.02 1531.03 1531.04 1531.05 154. 154.01 154.02 154.03 154.04 154.05 155. 155.01 155.0101 155.0102 155.02 155.0201 155.0202Nguyn Bng Phi

+ Du thng Nguyn vt liu ph Cng c dng c - My tnh Casio - K hng - Li ca - Mi khoan - Dao thp Chi ph sn xut kinh doanh d dang + Gh tay vn + Gh khng tay + Bn trn + Bn Oval + Bn ch nht Thnh phm - Nhm gh + Gh tay vn + Gh khng tay - Nhm bn + Bn trn + Bn Oval

80

13,000

1,040,000

Kg

15 20 100 400 100

500,000 250,000 10,000 5,000 10,000

7,500,000 5,000,000 1,000,000 2,000,000 1,000,000 70,000,000 80,000,000 7,000,000 43,000,000 22,000,000

Ci Ci Ci Ci Ci

250 220 150 50

250,000 200,000 300,000 500,000

62,500,000 44,000,000 45,000,000 25,000,000

Ci Ci Ci Ci13

Tin Hc K Ton

155.0203 159. 211. 2112 2112.02 2112.03 2114 2114.01 2114.02 2141 241. 311. 331. 331.01 331.02 33311 33312 3334

+ Bn ch nht D phng gim gi hng tn kho Ti sn c nh My mc, thit b - My ct phi HITACHI - My phun xi HITACHI Thit b dng c qun l - My vi tnh - My Photocopy Khu hao TSC hu hnh Xy dng c bn Vay ngn hn Phi tr ngi bn - Cty CP Mai Lan - Cty TNHH Cng Pht - Thu GTGT u ra - Thu GTGT hng nhp khu - Thu thu nhp D.Nghip

100

700,000

70,000,000 40,930,000

Ci

200,000,000 150,000,000

TG KH: 20 nm, KH ly k: 30tr Ngy s dng: 31/12/N-3 VSD: PXSX, KH: 15n, KHLK: 20tr Ngy sd 31/12/N-2, VSD: PXSX

10,000,000 12,000,000 55,500,000 118,000,000 335,000,000 100,000,000 73,000,000 14,200,000 8,000,000 12,000,000

KH: 4n, KHLK: 2,5tr Ngy sd 31/12/N-1, VSD: PKT KH: 4n, KHLK: 3tr Ngy sd 31/12/N-1, VSD: PKT

Nguyn Bng Phi

14

Tin Hc K Ton

334. 3341 3341.01 3341.02 3341.03 3341.04 3341.04 3342 3343 3344 335. 3383 3388 4111 4211 4212 4311

Lng phi tr cn b cng nhn vin Lng tr CN trc tip + Gh tay vn + Gh khng tay + Bn trn + Bn Oval + Bn ch nht Lng tr NV phn xng Lng tr NV bn hng Lng tr cn b qun l Chi ph phi tr BHXH Phi tr phi np khc Ngun vn kinh doanh Li nhun nm trc cha phn phi Li nhun nm nay cha phn phi Qu khen thng 59,000,000 12,000,000 8,000,000 10,000,000 12,000,000 10,000,000 25,000,000 3,000,000 1,500,000 56,000,000 20,000,000 38,800,000 1,048,590,000 48,871,000

Nguyn Bng Phi

15

Tin Hc K Ton

- Cc nghip v kinh t pht sinh trong thng 1/N+1 (n v tnh: ng) 1. Ngy 02/01, Phiu thu s 01/PT do Cty Quang Minh thanh ton n l hng 212 nhp tin mt: 20.000.000 2. Ngy 02/01, Phiu thu s 02/PT do Cty Phng Nam thanh ton n l hng 200 nhp tin mt: 5.000.000 3. Ngy 04/01, Phiu chi s 01/PC chi tin mt cho H S Nht (Phng Hnh Chnh) tm ng i cng tc: 2.000.000 4. Ngy 04/01, Phiu nhp kho s 01/NVL nhp 5M3 g trm bng vng, n gi: 4.500.000/M3, thu sut thu GTGT l 5% (s tin thu 1.125.000) cha thanh ton cho Cty Cng Pht theo ha n s 9815/BD2008 ngy 03/01 5. Ngy 05/01, mua vn phng phm s dng ngay b phn qun l doanh nghip c gi cha thu GTGT 1.000.000, thu GTGT c khu tr l 100.000 chi tin mt thanh ton. Phiu chi s 02/PC km ha n s 1257/K2A-0918 ngy 02/01, MST ca Cty Anh V 0101010101-1 6. Ngy 10/01, Phiu nhp kho s 02/NVL, nhp kho Dung mi gi cha thu GTGT: AC chui: Du thng: s lng: 200kg; s lng:100kg; n gi: 16.000/kg n gi: 15.000/kg

cha thanh ton tin cho Cty Mai Lan theo ha n l s 02749-A8H ngy 05/01, thu sut thu GTGT 5% (s tin thu : 235.000). 7. Ngy 11/01, Phiu nhp kho s 03/NVL, nhp kho keo AB s lng: 200kg, n gi cha thu GTGT: 25.000/kg, thu sut thu GTGT: 10% (s tin thu : 500.000) theo ha n s 3786-G7H ngy 09/01, cha tr tin Cty Minh Gia Pht. 8. Ngy 15/01, Phiu chi s 03/PC, tr lng cho cn b cng nhn vin bng tin mt: 247.000.000. Trong chi tit nh sau: - Lng CN SX Gh tay vn: - Lng CN SX Gh khng tay: - Lng CN SX Bn trn: - Lng CN SX Bn Oval: - Lng CN SX Bn ch nht: - Lng CNV qun l phn xng - Lng CNV bn hng: - Lng CNV qun l:Nguyn Bng Phi

40.000.000 40.000.000 40.000.000 40.000.000 40.000.000 35.000.000 5.000.000 7.000.00016

Tin Hc K Ton

9. Ngy 15/01, Bo c s 01/BC, nhn giy bo c Ngn hng ng v khon thanh ton l hng 189 ca Cty Mai Anh: 30.000.000 10. Ngy 15/01, Phiu xut s 01/XVL, xut vt t cho PXSX sn xut Gh tay vn, trong : G cao su: 4M3, Keo ghp: 10kg. 11. Ngy 16/01, Bo n s 01/BN, nhn giy bo n ca Ngn hng Ngoi thng v khon thanh ton cho Cty CP Mai Lan H1170 s tin: 40.000.000. 12. Ngy 17/01, Phiu xut s 02/XVL, xut vn MDF, keo 502 cho PXSX sn xut Bn trn, trong : Vn MDF 9x6x8: 30 tm, Keo 502: 20 l. 13. Ngy 17/01, Phiu xut s 03/XVL, xut Dung mi cho PXSX phun xi Gh tay vn, trong AC chui: 30kg, Du thng: 20kg. 14. Ngy 18/01, Phiu xut s 01/XCC, xut cng c my tnh Casio (5 ci) dng cho B phn k ton, k hng (4 ci) dng cho B phn bn hng. My tnh v k hng thuc loi phn b nhiu ln. 15. Ngy 19/01, Phiu xut s 02/XCC, xut cng c dng cho PXSX trong : Li ca: 10 ci, Mi khoan: 20 ci, Dao thp: 30 ci. 16. Ngy 23/01, Phiu nhp s 01/NTP, nhp kho thnh phm Gh tay vn vi s lng : 405 ci, n gi tm nhp: 250.000/ci. 17. Ngy 23/01, Phiu nhp s 02/NTP, nhp kho thnh phm Bn trn vi s lng: 200 ci, n gi tm nhp: 300.000/ci. 18. Ngy 24/01, Phiu nhp s 03/NTP, nhp kho Gh khng tay vi s lng: 300 ci, n gi tm nhp: 200.000/ci. 19. Ngy 25/01, theo H s: 09812-B5D, xut bn Gh tay vn cho Cty TNHH Nam Vit vi s lng: 100 ci, gi bn: 300.000/ci. Thu sut thu GTGT hng bn ra l 5% (Gi vn hng bn theo gi tm tnh l 250.000/c) (Phiu xut: 01/BTP) 20. Ngy 25/01, Theo H s: 09813-B5D, xut bn bn Oval, Gh khng tay cho Cty XNK Vt t. MST n v mua: 987143211-1. (Phiu xut: 02/BTP) Hng ha Gh khng tay Bn Oval S lng 100 50 Thu Gi bn 280.000 600.000 sut GTGT 5% Theo gi tm tnh (200.000/c) 5% Theo gi tm tnh (500.000/c) n gi vn

Nguyn Bng Phi

17

Tin Hc K Ton

21. Ngy 28/01, Phiu Chi s 04/PC, chi tin mt mua mt TSC-my x g Nht s dng PX Sn xut t ngy 01/02, c gi cha thu GTGT 140.000.000, v thu GTGT c khu tr l 14.000.000. Ha n s 4312-D3D ngi bn l Cty Thnh Pht ngy 28/01 c MST 0404040404-1. TSC ny c thi gian khu hao l 12 nm. 22. Ngy 28/01, s chng t 01-TTTU, H S Nht thanh ton tm ng km theo H 004561, trong 1.800.000 a vo chi ph, 200.000 hon tm ng bng tin mt. Phiu thu s 03 ngy 28/01. 23. Trch khu hao TSC thng 1/N+1 cn c vo s liu cho trong Bng tnh khu hao ngy 31/01. 24. Phn b cng c dng c: My tnh Casio trong 5 thng, K sch phn b trong 4 thng theo s liu trong Bng phn b cng c dng c thng 1/N+1. 25. Tnh lng, tnh BHXH, BHYT, KPC thng 1/N+1 cn c vo s lng chi ra. Bit rng cng ty tr lng thng ton b 1 ln theo s liu trong Bng phn b lng v cc khon trch theo lng thng 1/N. 26. Kt chuyn ton b cc khon Chi ph NVL trc tip, Chi ph nhn cng, Chi ph sn xut chung tnh gi thnh sn phm, bit chi ph sn xut chung c phn b theo tiu thc Chi ph NVL chnh ca cc loi sn phm trong thng. 27. Gi thnh thc t ca sn phm nhp kho l: - Gi thnh Gh tay vn: - Gi thnh Gh khng tay: - Gi thnh Bn trn: 01, 02, 03 28. Thc hin iu chnh gi xut kho thnh phm (nu c sai s). 29. Phn b chi ph bn hng, chi ph qun l doanh nghip theo gi vn hng bn trong k ca tng loi sn phm 30. Xc nh kt qu kinh doanh v Kt chuyn li l ca tng loi sn phm theo yu cu ca doanh nghip. (Xem hng dn nh khon mt s nghip v phn ph lc A) 1.1. Cu trc bng h thng ti khon v bng danh mc ti khon H thng ti khon v bng danh mc ti khon bao gm 3 bng d liu l: H thng ti khon cp 1, H thng ti khon cp 2 v Bng danh mc ti khon.Nguyn Bng Phi 18

102.060.000 61.800.000 61.500.000

Tnh mc chnh lch iu chnh gi nhp kho nu c sai s vi Phiu nhp kho

Tin Hc K Ton

H thng ti khon cp 1 gm c 6 ct l: S hiu ti khon (TK) Loi ti khon (Loi TK) Tn ti khon cp 1 (Tn TK) S d u (SDD TKC1) V 2 ct ph l S d u bn n (DKNO1) v S d u bn c (DKCO1)

H thng ti khon cp 2 gm c 6 ct l S hiu ti khon (TK) Loi ti khon (Loi TK) Tn ti khon cp 2 (Tn TK) S d u (SDD TKC2) V 2 ct ph l S d u bn n (DKNO2) v S d u bn c (DKCO2).

Bng danh mc ti khon gm c 10 ct chnh l: M ti sn ngun vn (M TS-NV) S hiu ti khon (SHTK) (cc ti khon chi tit hot ng ti n v) Loi ti khon (Loi TK) (N/C) Tn ti khon Tn kho u k (Tn DK) S d u k (SDD) S pht sinh n trong k (PSNO) S pht sinh c trong k (PSCO) Tn kho cui k (Tn CK) S d cui k (SDC)Nguyn Bng Phi 19

Tin Hc K Ton

V 6 ct ph l S d n u k (DDNO), S d c u k (DDCO), M ti sn ngun vn u nm (MaTSNVDN), S d u nm (SODN), M ti sn ngun vn cui k (MaTSNVCK), S d cui k (SOCK). Trong ni dung ca cc ct M TSNV, SHTK, Loi TK, Tn DK, SDD s c nhp t bn phm, cn ni dung ca cc ct cn li s c c thng qua vic lp cng thc x l.

1.2. Ni dung v cng dng ca bng Bng H thng ti khon cp 1 v H thng ti khon cp 2 c lp ra lu tr h thng ti khon cp 1, cp 2. Bng danh mc ti khon c lp nhm mc ch ng k v khai bo ti khon, s d u k ca cc ti khon chi tit ca n v ng thi lu d liu khc nh s pht sinh, s d cui k, Cng dng ca bng h thng ti khon v bng danh mc ti khon l s cung cp h thng ti khon, cc s liu cn thit khi lp cc S k ton, Bng cn i ti khon, Bng cn i k ton, 1.3. Thao tc lp bng Bng H thng ti khon cp 1 Thao tc: - Chn 1 sheet trng trong tp tin Excel k ton - i tn sheet thnh HTTK1 - To cu trc bng gm 6 ct nh trn

Nguyn Bng Phi

20

Tin Hc K Ton

- Nhp ni dung cho 3 ct u ca bng l S hiu ti khon (3 k t, nhp dng chui), Loi TK (N: nu ti khon c s pht sinh tng bn n, C: nu ti khon c s pht sinh tng bn c) v Tn cc ti khon tng hp trong H thng ti khon k ton. - D liu ca ct SDD TKC1, DKNO1, DKCO1 (s d u) s c cung cp thng qua vic lp cng thc (s trnh by chng 2). - t tn vng: T $A$5:$F$100 l HTTK1 T $A$5:$A$100 l SHTK1 T $D$5:$D$100 l DDC1 - Thc hin lu tr bng d liu, khi ta s c bng H thng ti khon cp 1 nh sau:CTY TNHH TY 629B Hong Vn Th P4 QTB TPHCM

H THNG TI KHON CP 1Loi TK TN TK N Tin Mt N Tin gi Ngn Hng N Tin ang chuyn u t chng khon ngn N hn N u t ngn hn khc C D phng gim gi TNH N Phi thu khch hng N Thu GTGT c khu tr N Phi thu ni b N Phi thu khc C D phng phi thu kh i N Tm ng N Chi ph tr trc ngn hn N Cm c, KCKQ di hn N Hng mua ang i ng N Nguyn vt liu N Cng c, dng c

TK 111 112 113 121 128 129 131 133 136 138 139 141 142 144 151 152 153

SDD TKC1 400.000.000 318.000.000

DKNO1 400.000.000 318.000.000

DKCO1

102.500.000

102.500.000

52.200.000 7.349.000 3.500.000

52.200.000 7.349.000 3.500.000

147.540.000 16.500.000

147.540.000 16.500.00021

Nguyn Bng Phi

Tin Hc K Ton

154 155 156 157 159 161 211 212 213 214 217 221 222 223 228 229 241 242 243 244 311 315 331 333 334 335 336 337 338 341 342 343 344 347 351 352 411 412 413 414 415 418 419 421 431 441 461

N N N N C N N N N C N N N N N N N N N N C C C C C C C C C C C C C C C C C C C C C C C C C C C

Chi ph SXKD d dang Thnh phm Hng ha Hng gi i bn D phng gim gi HTK Chi s nghip Ti sn c nh hu hnh TSC Thu ti chnh TSC v hnh Hao mn TSC Bt ng sn u t u t vo cng ty con Gp vn lin doanh u t vo cng ty lin kt u t di hn khc D phng gim gi TDH Xy dng c bn d dang Chi ph tr trc di hn Ti sn thu thu nhp hon li K qu, k cc di hn Vay ngn hn N di hn n hn tr Phi tr cho ngi bn Thu, cc khon np NN Phi tr cng nhn vin Chi ph phi tr Phi tr ni b Thanh ton theo tin KH HXD Phi tr, phi np khc Vay di hn N di hn Tri phiu pht hnh Nhn k qy,cc di hn Thu TN hon li phi tr Qu DP tr cp mt vic lm D phng phi tr Ngun vn kinh doanh Chnh lch h gi li TS Chnh lch t gi hi oi Qy u t pht trin Qy d phng ti chnh Cc qu khc thuc vn CSH C phiu qu Li nhun cha phn phi Qy khen thng, phc li Ngun vn TXD c bn Ngun kinh ph s nghip

222.000.000 246.500.000

222.000.000 246.500.000

40.930.000 372.000.000 372.000.000

40.930.000

55.500.000

55.500.000

118.000.000

118.000.000

335.000.000 173.000.000 34.200.000 81.500.000 56.000.000

335.000.000 173.000.000 34.200.000 81.500.000 56.000.000

58.800.000

58.800.000

1.048.590.000

1.048.590.000

48.871.000 59.000.000

48.871.000 59.000.000

Nguyn Bng Phi

22

Tin Hc K Ton

466 511 512 515 521 531 532 611 621 622 623 627 631 632 635 641 642 711 811 821 911

C C C C N N N N N N N N N N N N N C N N C

Ngun k. ph hnh thnh TSC Doanh thu bn hng Doanh thu bn hng ni b Doanh thu hot ng ti chnh Chit khu thng mi Hng bn b tr li Gim gi hng bn Mua hng Chi Ph N.V.L trc tip C.P nhn cng TT Chi ph s dng my thi cng Chi ph SX chung Gi thnh sn xut Gi vn hng bn Chi ph ti chnh Chi ph bn hng Chi ph QL doanh nghip Thu nhp khc Chi ph khc Chi ph thu thu nhp doanh nghip Xc nh kt qu kinh doanh Tng cng

1.998.740.000 1.998.740.000

Bng H thng ti khon cp 2

Thao tc: - Chn 1 sheet trng trong tp tin Excel k ton. i tn sheet thnh HTTK2 - To cu trc bng gm 6 ct nh trn - Nhp ni dung 3 ct u ca bng l s hiu ti khon cp 2 (4 k t, nhp dng chui), Loi TK (N: nu ti khon c s pht sinh tng bn n, C: nu ti khon c s pht sinh tng bn c) v tn cc ti khon cp 2. - D liu ca ct SDD TKC2, DKNO2, DKCO2 (s d u) s c cung cp thng qua vic lp cng thc. - t tn vng:Nguyn Bng Phi 23

Tin Hc K Ton

T $A$5:$F$500 l HTTK2 T $A$5:$A$500 l SHTK2 T $D$5:$D$500 l DDC2 - Thc hin lu tr bng d liu, khi ta s c bng H thng ti khon cp 2 tng t nh bng H thng ti khon cp 1. Bng Danh mc ti khon

Thao tc: - Chn 1 sheet trng trong tp tin Excel k ton - i tn sheet thnh DMTK - To cu trc bng gm 16 ct nh trn - Nhp ni dung 6 ct u ca bng bao gm: [1]-M TS-NV (M ti sn, ngun vn) gm c t 9 n 12 k t c nhp theo quy tc nh sau: 3 k t u tin l m s tng hp ln nht ca Bng cn i k ton, v d: Ti sn ngn hn l 100, Ti sn di hn l 200, N phi tr l 300, 3 k t tip theo l m s tng hp cp nh hn, v d: Tin v cc khon tng ng tin l 110, Cc khon u t ti chnh ngn hn l 120, Cc khon phi thu l 130, 3 k t cui l m s tng hp ca tng khon mc nh nht trn Bng cn i k ton, v d: Tin l 111, Cc khon tng ng tin l 112, Nh

Nguyn Bng Phi

24

Tin Hc K Ton

vy, ti khon 1111 s c M TS-NV l 100.110.111, ti khon 131.01 s c M TS-NV l 100.130.131 Ring i vi cc ti khon ti sn c nh v c phn loi chi tit theo cc nhm nh ti sn c nh hu hnh, ti sn c nh thu ti chnh,nn c nhiu hn 1 cp th hin v vy M TS-NV s c 12 k t, c th: Ti sn di hn l 200, Ti sn c nh l 220, ti sn c nh hu hnh l 221, Nguyn gi ti sn c nh hu hnh l 222, nh vy ti khon 2111-Nh ca, vt kin trc s c M TS-NV l 200.220.221.222 Cc nhm m s tng hp s c nhp phn cch nhau bng du chm (.) hoc du gch (-) [2]-SHTK: khai bo cc ti khon chi tit cp thp nht c nhp di dng chui (khng khai bo cc ti khon tng hp c m s theo di chi tit). C php: Ti khon chi tit = Ti khon tng hp.M i tng theo di V d: i vi ti khon 1121-Tin gi ngn hng (TGNH), c cc ti khon chi tit l TGNH Ngoi thng, TGNH ng , TGNH Chu, ta s khai bo nh sau:

[3]-Loi TK (Loi ti khon) l th hin tnh cht ca ti khon, nhp k t N (n) nu ti khon chi tit c s pht sinh tng bn n v nhp k t C (c) nu ti khon chi tit c s pht sinh tng bn c. [4]-TN TK (Tn ti khon): nhp tn ti khon chi tit tng ng vi s hiu ti khon c khai bo. V d: nu ti khon 1521 (ti khon cp 2) l ti khon nguyn vt liu chnh c m s theo di nh sau: 1521.01 Nhm vt liu g 1521.0101 G cao su 1521.0102 G trm bng vng 1521.02 Nhm vt liu vn p 1521.0201 Vn 4*8*6 . 1521.03 Nhm keo 1521.0301 Keo ABNguyn Bng Phi 25

Tin Hc K Ton

Th khi nhp s liu cho ct SHTK ta ch nhp cc ti khon chi tit nh sau:

[5]-TN DK (Tn u k): nhp s lng tn u k vi nhng ti khon hng tn kho c theo di v mt hin vt. [6]-SDD (S d u): nhp s d u k cho cc ti khon Lu : i vi cc ti khon c Loi TK l N, nu s d u k nm bn n ta nhp s dng, nu s d u k nm bn c ta nhp s m. Tng t, i vi cc ti khon c Loi TK l C, nu s d u k nm bn c ta nhp s dng, nu s d u k nm bn n ta nhp s m. S liu 6 ct u t ct M TS-NV n ct SDD s c nhp duy nht ln u khi ta tin hnh ng dng MS.Excel lu tr, qun l v khai thc d liu k ton, ti cc k k ton tip theo s liu cc ct ny s c c thng qua thao tc chuyn s liu sang k k ton sau (Xem phn C5-I.4 Chuyn s liu sang k k ton sau) S liu t ct PSNO n ct SOCK s c c bng cch ta thit lp cng thc lin kt, x l s liu gia cc sheet, trong : [7]-PSNO (Pht sinh n): tp hp tng s pht sinh bn n trong k ca cc ti khon [8]-PSCO (Pht sinh c): tp hp tng s pht sinh bn c trong k ca cc ti khon [9]-TN CK (Tn cui k): s liu tn cui k ca cc ti khon hng tn kho c theo di v mt hin vt [10]-SDC (S d cui): s d cui k ca cc ti khon [11]-DDNO (D u k bn n): s d u k bn n ca cc ti khon. [12]-DDCO (D u k bn c): s d u k bn c ca cc ti khon. Lu : Ct DDNO, DDCO l 2 ct s liu c lp cung cp s liu u k bn n hay bn c ca cc ti khon khi lp cc s sch k ton.Nguyn Bng Phi 26

Tin Hc K Ton

[13]-MaTSNVDN (M ti sn, ngun vn c x l tng ng vi s d u nm): ct ny dng x l m ti sn ngun vn tng ng vi s liu u k ca cc ti khon phc v vic ln Bng cn i k ton. [14]-SODN (S d u nm): x l s liu u k ca cc ti khon lp Bng cn i k ton. [15]-MaTSNVCK (M ti sn, ngun vn c x l tng ng vi s d cui k): ct ny dng x l m ti sn ngun vn tng ng vi s liu cui k ca cc ti khon phc v vic ln Bng cn i k ton. [16]-SOCK (S d cui k): x l s liu cui k ca cc ti khon lp Bng cn i k ton. - t tn cho cc vng d liu trong Bng danh mc ti khon nh sau: T $B$5:$P$1000 l DMTK T $B$5:$B$1000 l SHTK3 T $E$5:$E$1000 l TONDK T $F$5:$F$1000 l SDD T $G$5:$G$1000 l PSNO T $H$5:$H$1000 l PSCO T $I$5:$I$1000 l TONCK T $J$5:$J$1000 l SDC T $K$5:$K$1000 l DDNO T $L$5:$L$1000 l DDCO T $M$5:$M$1000 l MaTSNVDN T $N$5:$N$1000 l SODN T $O$5:$O$1000 l MaTSNVCK T $P$5:$P$1000 l SOCK - Thc hin nh dng cho cc ct d liu v lu tr bng Danh mc ti khon (Xem trang sau)

Nguyn Bng Phi

27

Tin Hc K Ton

CTY TNHH TY 629B Hong Vn Th P4 QTB TPHCM M TS-NV [1] 100.110.111 100.110.111 100.110.111 100.110.111 100.110.111 100.110.111 100.110.111 100.110.111 100.110.111 100.110.111 100.110.112 100.110.112 100.120.121 100.120.121 100.120.129 100.130.131 100.130.131 100.130.131 100.130.131 100.130.131 100.130.131Nguyn Bng Phi 28

BNG DANH MC TI KHON TN TK [4] Tin mt ng Vit Nam Tin mt ng Ngoi t Vng bc, kim kh qu, qu TGNH Ngoi Thng TGNH ng TGNH Chu TGNH ng ngoi t TGNH vng bc, kim kh qu, qu Tin ang chuyn ng Vit Nam Tin ang chuyn ng ngoi t C phiu Tri phiu, Tn phiu, K phiu Tin gi c k hn u t ngn hn khc D phng gim gi TNH Cng ty Quang Minh Cty TNHH TMDV Mai Anh Cty TNHH Phng Nam Cty TMHH Kim Tn Cty TNHH Nam Vit Cty XNK Vt T TN DK [5] SDD [6] 400.000.000 PSNO [7] 25.200.000 PSCO [8] 404.100.000 TN CK [9] SDC [10] 21.100.000

SHTK [2] 1111 1112 1113 1121.01 1121.02 1121.03 1122 1123 1131 1132 1211 1212 1281 1288 129. 131.01 131.02 131.03 131.04 131.05 131.06

Loi TK

[3] N N N N N N N N N N N N N N C N N N N N N

118.000.000 60.000.000 140.000.000

40.000.000 30.000.000

78.000.000 90.000.000 140.000.000

100.000.000 30.000.000 17.000.000 (24.500.000) (20.000.000)

20.000.000 30.000.000 5.000.000 31.500.000 60.900.000

80.000.000 12.000.000 (24.500.000) 11.500.000 60.900.000

Tin Hc K Ton

100.150.152 100.150.152 200.212.212 100.130.133 100.130.135 100.130.135 100.130.135 100.130.139 100.130.135 100.130.135 100.130.135 100.130.135 100.130.135 100.150.151 100.150.151 100.150.158 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141Nguyn Bng Phi

13311 13321 1361 1368 1381 1382 1388 139. 141.0101 141.0102 141.0103 141.0201 141.0202 1421.01 1421.02 144. 151. 1521.0101 1521.0102 1521.0103 1521.0201 1521.0202 1521.0203 1521.0301 1521.0302 1521.0303 1521.0401 1521.0402

N N N N N N N C N N N N N N N N N N N N N N N N N N N N

Thu GTGT c khu tr ca HH,DV Thu GTGT c khu tr ca TSC Vn kinh doanh ca cc n v trc thuc Phi thu ni b khc Ti sn thiu ch x l Phi thu v c phn ha Phi thu khc D phng phi thu kh i Vng Thin Minh H S Nht Phm Minh Duy on Trm Anh Nguyn Hoi Nam Chi ph tr trc (my tnh Casio) Chi ph tr trc (k t) Cm c, KCKQ di hn Hng ha ang i ng G cao su G trm bng vng G thng Vn MDF 9x6x8 Vn MDF 9x4x8 Vn MDF 4,5x6x8 Keo AB Keo ghp Keo 502 AC chui NC chui

1.960.000 14.000.000

1.960.000 14.000.000

52.200.000 7.349.000 200.000 1.000.000 300.000 1.500.000 500.000

2.000.000

2.000.000

52.200.000 7.349.000 200.000 1.000.000 300.000 1.500.000 500.000 2.000.000 750.000

2.500.000 1.000.000

500.000 250.000

10 5 4 200 300 100 50 150 500 100 50

33.000.000 22.000.000 14.400.000 24.000.000 31.200.000 10.000.000 1.200.000 7.200.000 1.150.000 1.500.000 850.00029

13.200.000 22.500.000 3.600.000

5.000.000 480.000 46.000 469.980

3.200.000

6 10 4 170 300 100 250 140 480 270 50

19.800.000 44.500.000 14.400.000 20.400.000 31.200.000 10.000.000 6.200.000 6.720.000 1.104.000 4.230.020 850.000

Tin Hc K Ton

100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.141 100.140.149 100.150.158 100.150.158 200.220.221.222 200.220.221.222 200.220.221.222 200.220.221.222 200.220.221.222 200.220.221.222Nguyn Bng Phi

1521.0403 1522 1531.01 1531.02 1531.03 1531.04 1531.05 154.01 154.02 154.03 154.04 154.05 155.0101 155.0102 155.0201 155.0202 155.0203 1561 1562 1567 157 159 1611 1612 2111 2112.02 2112.03 2112.04 2113 2114.01

N N N N N N N N N N N N N N N N N N N N N C N N N N N N N N

Du thng Nguyn vt liu ph My tnh Casio K t Li ca Mi khoan Dao thp Gh tay vn Gh khng tay Bn trn Bn oval Bn ch nht Gh tay vn Gh khng tay Bn trn Bn oval Bn ch nht Gi mua hng ha Chi ph thu mua hng ha Hng ha bt ng sn Hng gi i l D phng gim gi HTK Chi s nghip nm trc Chi s nghip nm nay Nh ca, vt kin trc My ct phi HITACHI My phun xi HITACHI My x g Phng tin vn ti truyn dn My vi tnh

80 15 20 100 400 100

1.040.000 7.500.000 5.000.000 1.000.000 2.000.000 1.000.000 70.000.000 80.000.000 7.000.000 43.000.000 22.000.000 62.500.000 44.000.000 45.000.000 25.000.000 70.000.000

1.500.000

282.220 2.500.000 1.000.000 100.000 100.000 300.000 102.060.000 61.800.000 61.500.000

160 10 16 90 380 70

2.257.780 5.000.000 4.000.000 900.000 1.900.000 700.000 64.951.948 65.800.000 5.582.918 90.600.000 69.600.000 139.436.300 85.453.800 106.500.000 70.000.000

250 220 150 50 100

97.011.948 47.600.000 60.082.918 47.600.000 47.600.000 102.060.000 61.800.000 61.500.000

25.123.700 20.346.200 25.000.000

555 420 350 100

41.430.000

41.430.000

200.000.000 150.000.000 140.000.000

200.000.000 150.000.000 140.000.000

10.000.00030

10.000.000

Tin Hc K Ton

200.220.221.222 200.220.221.222 200.220.221.223 200.240.241 200.250.251 200.250.252 200.250.252 200.250.258 200.250.258 200.250.258 200.250.259 200.220.230 200.220.230 200.220.230 200.260.261 200.260.262 200.260.268 300.310.311 300.310.311 300.310.312 300.310.312 300.310.312 300.310.314 300.310.314 300.310.314 300.310.314 300.310.314 300.310.314Nguyn Bng Phi

2114.02 2118 2141 217. 221. 222. 223. 2281 2282 2288 229. 2411 2412 2413 242. 243. 244. 311. 315. 331.01 331.02 331.03 33311.01 33311.02 33311.03 33312 3332 3333

N N C N N N N N N N N N N N N N N C C C C C C C C C C C

My photocopy TSC khc Hao mn TSC hu hnh Bt ng sn u t u t vo cng ty con Gp vn lin doanh u t vo cng ty lin kt C phiu Tri phiu u t di hn khc D phng gim gi TDH Mua sm TSC Xy dng c bn Sa cha ln TSC Chi ph tr trc di hn Ti sn thu thu nhp hon li K qy, k cc di hn Vay ngn hn N di hn n hn tr Cty CP Mai Lan Cty TNHH Cng Pht Cty TNHH Minh Gia Pht Thu GTGT u ra (hot ng chnh) Thu GTGT u ra (thanh l TSC) Thu GTGT u ra (hot ng ti chnh) Thu GTGT hng nhp khu Thu tiu th c bit Thu xut, nhp khu

12.000.000 55.000.000 2.124.999

12.000.000 57.124.999

118.000.000

118.000.000

335.000.000 100.000.000 73.000.000 40.000.000 4.935.000 23.625.000 5.500.000 4.400.000

335.000.000 64.935.000 96.625.000 5.500.000 18.600.000

14.200.000

8.000.000

8.000.000

31

Tin Hc K Ton

300.310.314 300.310.314 300.310.314 300.310.314 300.310.314 300.310.314 300.310.315 300.310.315 300.310.315 300.310.315 300.310.315 300.310.315 300.310.315 300.310.315 300.310.315 300.310.316 300.310.317 300.310.318 300.310.319 300.310.319 300.310.319 300.310.319 300.310.319 300.310.319 300.310.319 300.310.319 300.330.334 300.330.334 300.330.334Nguyn Bng Phi

3334 3335 3336 3337 3338 3339 3341.01 3341.02 3341.03 3341.04 3341.05 3342.01 3343.01 3344.01 3348 335. 336. 337. 3381 3382 3383 3384 3385 3386 3387 3388 341. 342. 3431

C C C C C C C C C C C C C C C C C C C C C C C C C C C C C

Thu thu nhp doanh nghip Thu thu nhp c nhn Thu ti nguyn Thu nh t, tin thu t Cc loi thu khc Ph, l ph v cc khon phi np khc Lng CNSX Gh tay vn Lng CNSX Gh khng tay Lng CNSX Bn trn Lng CNSX Bn oval Lng CNSX Bn ch nht Lng NV QLPX Lng NV bn hng Ln g CB QLDN Phi tr ngi lao ng khc Chi ph phi tr Phi tr ni b Thanh ton theo tin KH HXD Ti sn tha ch gii quyt Kinh ph cng on Bo him x hi Bo him y t Phi tr v c phn ha Nhn k qu, k cc ngn hn Doanh thu cha thc hin Phi tr, phi np khc Vay di hn N di hn Mnh gi tri phiu

12.000.000

12.000.000

12.000.000 8.000.000 10.000.000 12.000.000 10.000.000 25.000.000 3.000.000 1.500.000 56.000.000

40.000.000 40.000.000 40.000.000 40.000.000 40.000.000 35.000.000 5.000.000 7.000.000

40.000.000 40.000.000 40.000.000 40.000.000 40.000.000 35.000.000 5.000.000 7.000.000

12.000.000 8.000.000 10.000.000 12.000.000 10.000.000 25.000.000 3.000.000 1.500.000 56.000.000

20.000.000

4.940.000 37.050.000 4.940.000

4.940.000 57.050.000 4.940.000

38.800.000

38.800.000

32

Tin Hc K Ton

300.330.334 300.330.334 300.310.319 300.330.335 300.330.336 300.330.337 400.410.411 400.410.412 400.410.413 400.410.415 400.410.416 400.410.416 400.410.417 400.410.418 400.410.419 400.410.414 400.410.420 400.410.420 400.430.431 400.430.431 400.430.431 400.421 400.430.432 400.410.423Nguyn Bng Phi

3432 3433 344. 347. 351. 352. 4111 4112 4118 412 4131 4132 414. 415. 418. 419. 4211 4212 4311 4312 4313 441. 4611 4612

C C C C C C C C C C C C C C C C C C C C C C C C

Chit khu tri phiu Ph tri tri phiu Nhn k qu, k cc di hn Thu thu nhp hon li phi tr Qu d phng tr cp mt vic lm D phng phi tr Ngun vn KD Cty Thng d vn c phn Vn khc Chnh lch h gi li TS Chnh lch TGH nh gi li cui nm ti chnh Chnh lch TGH trong giai on T XDCB Qu u t pht trin Qu d phng ti chnh Cc qu khc thuc vn ch s hu C phiu qu Li nhun cha phn phi nm trc Li nhun cha phn phi nm nay Qu khen thng Qu phc li Qu phc li hnh thnh TSC Ngun vn TXD c bn Ngun kinh ph s nghip nm trc Ngun kinh ph s nghip nm nay

1.048.590.000

1.048.590.000

48.871.000 3.131.792 59.000.000 2.373.559

48.871.000 (758.233) 59.000.000

33

Tin Hc K Ton

400.410.424

466. 5111 5112.0101 5112.0102 5112.0201 5112.0202 5112.0203 5113 5114 5117 5121 5122 5123 515. 521. 531. 532. 6111 6112 6211.01 6211.02 6211.03 6211.04 6211.05 622.01 622.02 622.03 622.04 622.05 6231 6232

C C C C C C C C C C C C C C N N N N N N N N N N N N N N N N N

Ngun kinh ph hnh thnh TSC Doanh thu bn hng ha Doanh thu bn Gh tay vn Doanh thu bn Gh khng tay Doanh thu bn Bn trn Doanh thu bn Bn oval Doanh thu bn Bn ch nht Doanh thu cung cp dch v Doanh thu tr cp, tr gi Doanh thu kinh doanh bt ng sn u t Doanh thu bn hng ha Doanh thu bn thnh phm Doanh thu cung cp dch v Doanh thu hot ng ti chnh Chit khu thng mi Hng bn b tr li Gim gi hng bn Mua nguyn liu, vt liu Mua hng ha CFNVL Gh tay vn CFNVL Gh khng tay CFNVL Bn trn CFNVL Bn oval CFNVL Bn ch nht CFNC Gh tay vn CFNC Gh khng tay CFNC Bn trn CFNCBn oval CFNC Bn ch nht Chi ph nhn cng Chi ph vt liu34

30.000.000 28.000.000 30.000.000

30.000.000 28.000.000 30.000.000

14.432.200 3.646.000

14.432.200 3.646.000

47.600.000 47.600.000 47.600.000 47.600.000 47.600.000

47.600.000 47.600.000 47.600.000 47.600.000 47.600.000

Nguyn Bng Phi

Tin Hc K Ton

6233 6234 6237 6238 6271 6272 6273 6274 6277 6278 631. 632.0101 632.0102 632.0201 632.0202 632.0203 6351 6358 6411 6412 6413 6414 6415 6417 6418 6421 6422 6423 6424 6425 6426 6427 6428Nguyn Bng Phi

N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

Chi ph dng c sn xut Chi ph khu hao my thi cng Chi ph dch v mua ngoi Chi ph bng tin khc Chi ph nhn vin phn xng Chi ph vt liu Chi ph dng c sn xut Chi ph khu hao TSC Chi ph dch v mua ngoi Chi ph bng tin khc Gi thnh sn xut GVHB Gh tay vn GVHB Gh khng tay GVHB Bn trn GVHB Bn oval GVHB Bn ch nht Chi ph li vay Chi ph ti chnh khc Chi ph nhn vin bn hng Chi ph vt liu, bao b Chi ph dng c dng Chi ph khu hao TSC Chi ph bo hnh Chi ph dch v mua ngoi Chi ph bng tin khc Chi ph nhn vin qun l Chi ph vt liu qun l Chi ph dng vn phng Chi ph khu hao TSC Thu, ph v l ph Chi ph d phng Chi ph dch v mua ngoi Chi ph bng tin khc35

41.650.000 500.000 1.666.666

41.650.000 500.000 1.666.666

25.123.700 20.346.200 25.000.000

25.123.700 20.346.200 25.000.000

5.950.000 250.000

5.950.000 250.000

8.330.000 500.000 458.333

8.330.000 500.000 458.333

2.800.000

2.800.000

Tin Hc K Ton

7111 7112 8111 8112 8211 8212 9111.0101 9111.0102 9111.0201 9111.0202 9111.0203 9112 9113

C C N N N N C C C C C C C

Thu nhp khc Thu nhp khc (thanh l, nhng bn TSC) Chi ph khc Chi ph khc (thanh l, nhng bn TSC) Chi ph thu thu nhp doanh nghip hin hnh Chi ph thu thu nhp doanh nghip hon li Xc nh kt qu kinh doanh (GTV) Xc nh kt qu kinh doanh (GKT) Xc nh kt qu kinh doanh (BT) Xc nh kt qu kinh doanh (BO) Xc nh kt qu kinh doanh (BCN) Xc nh kt qu kinh doanh hot ng TC Xc nh kt qu kinh doanh khc Tng cng

31.643.798 28.000.000

31.643.798 28.000.000

31.487.994

31.487.994

1.664.943.555

1.664.943.555

Nguyn Bng Phi 36

Tin Hc K Ton

2. nh khon k ton trn Excel 2.1. Cu trc s tp hp nghip v k ton trn Excel Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l STHNV v trnh by S tp hp nghip v k ton theo mu sau:

2.2. Ni dung v cng dng s tp hp nghip v k ton. Ni dung ca S tp hp nghip v k ton Ct [1] - NGY: Ngy pht sinh ca nghip v kinh t Ct [2] - SCT: S chng t ca nghip v kinh t Ct [3] - DIN GII: ni dung ca nghip v kinh t Ct [4] TKNO: ti khon pht sinh bn n ca nghip v kinh t Ct [5] TKCO: ti khon pht sinh bn c ca nghip v kinh t Ct [6] S LNG: s lng pht sinh (nu c) ca nghip v kinh t Ct [7] N GI: n gi nhp/xut (nu c) ca nghip v kinh t Ct [8] S TIN: s tin pht sinh ca nghip v kinh t Ct [9] GHI CH: ch thch cc thng tin lin quan n nghip v kinh t nh n v tnh, Ct [10] S seri: s sri ha n thu (nu c) ca nghip v kinh t Ct [11] S H: s ha n thu (nu c) ca nghip v kinh t Ct [12] Ngy H: ngy pht sinh ha n Ct [13] Tn CSKD: tn c s kinh doanh pht hnh ha n thu Ct [14] MST: m s thu ca c s kinh doanh pht hnh ha nNguyn Bng Phi 37

Tin Hc K Ton

Ct [15] Thu sut: mc thu sut (%) trn ha n Ct [16] Thu GTGT: s tin thu gi tr gia tng trn ha n Ct [17] Ktra TKNo (Kim tra ti khon ghi n) Ct [18] Ktra TKCo (Kim tra ti khon ghi c) Ct [19] Tn TKNO (Tn ti khon ghi n) Ct [20] Tn TKCO (Tn ti khon ghi c) Cng dng ca S tp hp nghip v k ton (gi tt l S THNV) S tp hp nghip v k ton chnh l s nh khon cc nghip v kinh t pht sinh trong k k ton trn Excel S tp hp nghip v k ton cng chnh l c s lp cc s chi tit, s tng hp, bo co ti chnh vo cc thi im. Lu : minh ha cho gio trnh ny, tc gi chn ngy cui k trc l 31/12/2007, k k ton l thng 1/2008. 2.3. Cch nh khon. Mi dng s liu trong s tp hp nghip v k ton tng ng vi mt nh khon (1 TK n - 1 TK c). Nu nghip v kinh t pht sinh c nh khon mt TK n - nhiu TK c hay nhiu TK n - 1 TK c th ta phi hch ton thnh nhiu dng trong s tp hp nghip v k ton sao cho m bo mt dng d liu c 1 TK n i ng vi 1 TK c V d: Bt ton ngy 05/01, mua vn phng phm cho b phn vn phng ht 1.100.000 (trong gi cha thu 1.000.000, thu sut thu GTGT l 10%). Ta thng nh khon nh sau N TK 6428 N TK13311 C TK 1111 ton) thnh 2 dng nh sau: 1.000.000 100.000 1.100.000

Khi hch ton vo s THNV trn tp tin Excel k ton ta tin hnh nhp liu (hch

Nguyn Bng Phi

38

Tin Hc K Ton

i vi cc nghip v kinh t pht sinh lin quan n hng tn kho c nhu cu theo di v mt s lng v thnh tin th ta nhp s lng, n gi, thnh tin (s tin). i vi cc nghip v pht sinh c thu th cc thng tin v thu s c nhp tng ng trn dng s tin cha c thu ca nghip v kinh t khi c nhu cu lp cc bo co thu trn Excel. V d (tip theo vd trn): Ngy 05/01, dng tin mt mua vn phng phm cho b phn vn phng ht 1.100.000, thu sut 10%. Ngy ha n 02/01, s ha n 1257/K2A-0918, MST 0101010101-1. Ngi bn : Cty Anh V Nhp d liu v thu trn S tp hp nghip v k ton nh sau:

Lu : v hin nay c phn mm P2D lp v in bo co thu nn STHNV minh ha cho gio trnh ny s khng theo di phn thu. Trong qu trnh hch ton i khi s xy ra trng hp l k ton vin g sai TK ghi n, TK ghi c hay ti khon chi tit ang hch ton cha c khai bo m s chi tit trong Bng danh mc ti khon. khc phc ta c th thc hin lp 2 ct kim tra TK n v TK c, cng thc nh sau: Lp cng thc cho ct kim tra ti khon ghi n (Ktra TKN) =IF(ISNA(VLOOKUP(D5;DMTK;1;0));Sai;ng) Lp cng thc cho ct kim tra ti khon ghi c (Ktra TKC) =IF(ISNA(VLOOKUP(E5;DMTK;1;0));Sai;ng) ngha ca cng thc: Hm VLOOKUP() ly D5 - l u tin ca ct ti khon ghi n hoc E5 l u tin ca ct ti khon ghi c d tm trong vng DMTK, nu tm thy th s cho kt qu l chnh ti khon, cn tm khng thy s cho kt qu l m li #N/A. Hm ISNA() l hm d tm m li, nu tm thy m li hm s cho kt qu l True v nu khng tm thy m li hm s cho kt qu l False Hm IF(), khi biu thc iu kin cho gi tr True (ngha l hm ISNA tm thy li) th hm IF s tr ra kt qu l Sai ng ngha vi vic g sai ti khon hoc ti khon cha c khai bo trong Bng danh mc ti khon. V khi biu thc iu kinNguyn Bng Phi 39

Tin Hc K Ton

cho gi tr False (ngha l hm ISNA khng tm thy li) th hm IF s tr ra kt qu l ng. Lu : Trc khi hch ton ta nn lp cng thc cho 2 ct Ktra TKN, sau tin hnh sao chp cng thc ko n dng th 1000 (khi kt qu th hin lun l ch Sai), n khi hch ton (tc l khi nhp liu cc chng t) nu hch ton ng cc TK n, TK c ch Sai s chuyn thnh ch ng ta d kim tra hn. Khi hch ton TK n hoc TK c m ti ct Ktra TKN hay ct Ktra TKC vn hin th l ch Sai th ta phi tin hnh xem li xem li l do g sai hay ti khon chi tit cha c khai bo tin hnh chnh sa. Hn na, do khng bit trong k s c bao nhiu nghip v kinh t pht sinh nn ta sao chp cng thc n dng 1000 phng nga trnh vic phi sao chp cng thc nhiu ln. Tuy nhin, trong trng hp ta d bo trc c s lng pht sinh ca cc nghip v kinh t trong k k ton l bao nhiu th ta s thc hin sao chp cng thc n s dng tng ng by nhiu v nu sao chp cng thc n dng 1000 s khin cho my x l rt chm (khi RAM ca my tnh c dung lng nh) v t hn na l lm cho file Excel k ton c dung lng ln khng cn thit. Trong gio trnh ny, tc gi s lun sao chp cng thc n dng th 1000. Mt khc, trnh trng hp hch ton nhm ti khon chi tit, ta lp 2 ct ph hin th tn ti khon ghi n (Tn TKNO), tn ti khon ghi c (Tn TKCO) vi ngun cung cp l bng danh mc ti khon hn ch trng hp ta hch ton sai ti khon chi tit (chng hn nh thay v g ti khon phi thu khch hng A ta li g nhm ti khon phi thu ca khch hng B) hay trng hp ti khon chi tit pht sinh mi cha c khai bo, cng thc c lp nh sau: Lp cng thc hin th tn ti khon ghi n (ct Tn TKNO): =VLOOKUP(D5;DMTK;3;0) Lp cng thc hin th tn ti khon ghi c (ct Tn TKCO): =VLOOKUP(E5;DMTK;3;0) Trong : Ct 3 chnh l ct Tn ti khon trong vng DMTK

Nguyn Bng Phi

40

Tin Hc K Ton

Sao chp cng thc t dng u tin ca 2 ct n dng 1000 vi cng ngha nh trn, khi kt qu th hin trn 2 ct l #N/A, sau khi hch ton ng th li #N/A s c thay th bng tn ti khon tm c. Lu : nu doanh nghip c quy m nh, s lng ti khon chi tit c s dng khng nhiu th ta c th p dng phng php sau y truy xut trc tip ti khon ghi n, ti khon ghi c t Bng danh mc ti khon (Nu p dng theo cch ny th c th khng cn lp 4 ct Kim tra ti khon ghi n, Kim tra ti khon ghi c, Tn ti khon ghi n, Tn ti khon ghi c v ti khon c truy xut trc tip). Bc 1: Chn khi vng Ti khon ghi n, Ti khon ghi c t dng d liu u n khong dng th 1000. Bc 2: Chn menu DataValidationchn tab Settings

Ti mc Allow: chn gi tr List Ti mc Source: g =SHTK3 (SHTK3 l tn vng ca ct Tn ti khon trong Bng danh mc ti khon) Chn nt OK Bc 3: Khi thc hin hch ton chn ti khon ghi n hoc ti khon ghi c, click chn mi tn ti v tr cui , xut hin danh sch cc ti khon chi tit, ta dng chut click chn ti khon.

Nguyn Bng Phi

41

Tin Hc K Ton

Sau khi thc hin nh khon, nh dng v lu tr d liu ta s c S tp hp nghip v k ton thng 1/2008 nh sau:CTY TNHH TY

S TP HP NGHIP V K TON THNG 01/2008NGY [1] SCT [2] DIN GII [3] TKNO [4] TKCO [5] S LNG [6] N GI [7] S TIN [8] GHI CH [9]

02/01/2008 02/01/2008 04/01/2008 04/01/2008 04/01/2008 05/01/2008 05/01/2008 10/01/2008 10/01/2008 10/01/2008 11/01/2008 11/01/2008 15/01/2008 15/01/2008 15/01/2008 15/01/2008 15/01/2008 15/01/2008 15/01/2008 15/01/2008 15/01/2008 15/01/2008 15/01/2008 16/01/2008 17/01/2008Nguyn Bng Phi

01/PT 02/PT 01/PC 01/NVL 01/NVL 02/PC 02/PC 02/NVL 02/NVL 02/NVL 03/NVL 03/NVL 03/PC 03/PC 03/PC 03/PC 03/PC 03/PC 03/PC 03/PC 01/BC 01/XVL 01/XVL 01/BN 02/XVL

Thu n l hng 212 Thu n l hng 200 Chi tm ng cho H S Nht Mua g trm bng vng Thu GTGT mua g trm bng vng Mua VPP cho BPVP Thu GTGT mua VPP Mua AC chui Mua Du thng Thu GTGT mua AC chui, Du thng Nhp kho keo AB Thu GTGT Nhp kho keo AB Chi lng cho CNSX GTV Chi lng cho CNSX GKT Chi lng cho CNSX GTV Chi lng cho CNSX BT Chi lng cho CNSX BO Chi lng cho NV QLPX Chi lng cho NVBH Chi lng cho CB QLDN Cty Mai Anh tr n l hng 189 Xut g cao su sx GTV Xut keo ghp sx GTV Tr Cty CP Mai Lan H1170 Xut vn MDF 9x6x8 sx BTrn

1111 131.01 1111 131.03 141.0102 1111 1521.0102 331.02 13311 331.02 6428 1111 13311 1111 1521.0401 331.01 1521.0403 331.01 13311 331.01 1521.0301 331.03 13311 331.03 3341.01 1111 3341.02 1111 3341.03 1111 3341.04 1111 3341.05 1111 3342.01 1111 3343.01 1111 3344.01 1111 1121.02 131.02 6211.01 1521.0101 6211.01 1521.0302 331.01 1121.01 6211.03 1521.0201

5 4,500,000

200 100 200

16,000 15,000 25,000

4 3,300,000 10 48,000 30 120,000

20,000,000 5,000,000 2,000,000 22,500,000 1,125,000 1,000,000 100,000 3,200,000 1,500,000 235,000 5,000,000 500,000 40,000,000 40,000,000 40,000,000 40,000,000 40,000,000 35,000,000 5,000,000 7,000,000 30,000,000 13,200,000 480,000 40,000,000 3,600,000

M3

Kg Kg Ci

M3 Kg Tm42

Tin Hc K Ton

17/01/2008 17/01/2008 17/01/2008 18/01/2008 18/01/2008 19/01/2008 19/01/2008 19/01/2008 23/01/2008 23/01/2008 24/01/2008 25/01/2008 25/01/2008 25/01/2008 25/01/2008 25/01/2008 25/01/2008 25/01/2008 25/01/2008 25/01/2008 28/01/2008 28/01/2008 28/01/2008 28/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008

02/XVL 03/XVL 03/XVL 01/XCC 01/XCC 02/XCC 02/XCC 02/XCC 01/NTP 02/NTP 03/NTP 01/BTP 01/BTP 01/BTP 02/BTP 02/BTP 02/BTP 02/BTP 02/BTP 02/BTP 04/PC 04/PC 01/TU 01/TU KH1 KH2 01/PB 01/PB TH1 TH1 TH1

Xut vn keo 502 sx BTrn Xut AC chui sx GTV Xut du thng sx GTV Xut my tnh Casio Xut k t Xut li ca cho PXSX Xut mi khoan cho PXSX Xut dao thp cho PXSX Tm nhp kho GTV Tm nhp kho BT Tm nhp kho GKT Bn GTV cho Cty Nam Vit Bn GTV cho Cty Nam Vit Thu GTGT Bn GTV cho Cty Nam Vit Bn GKT cho Cty XNK Vt T Bn GKT cho Cty XNK Vt T Thu GTGT Bn GKT cho Cty XNK Vt T Bn BO cho Cty XNK Vt T Bn BO cho Cty XNK Vt T Thu GTGT Bn BO cho Cty XNK Vt T Mua my x g Thu GTGT mua my x g Thanh ton tm ng H S Nht Thanh ton tm ng H S Nht Trch KH cho PXSX Trch KH cho BPQL Phn b CCDC vo chi ph Phn b CCDC vo chi ph Tnh lng vo chi ph Tnh lng vo chi ph Tnh lng vo chi ph

6211.03 6211.01 6211.01 1421.01 1421.02 6273 6273 6273 155.0101 155.0201 155.0102 632.0101 131.05 131.05 632.0102 131.06 131.06 632.0202 131.06 131.06 2112.04 13321 6428 1111 6274 6424 6423 6413 622.01 622.02 622.03

1521.0303 1521.0401 1521.0403 1531.01 1531.02 1531.03 1531.04 1531.05 154.01 154.03 154.02 155.0101 5112.0101 33311.01 155.0102 5112.0102 33311.01 155.0202 5112.0202 33311.01 1111 1111 141.0102 141.0102 2141 2141 1421.01 1421.02 3341.01 3341.02 3341.03

20 30 20 5 4 10 20 30 405 200 300 100 100 100 100 50 50

2,300 46,000 L 15,666 469,980 Kg 14,111 282,220 Kg 500,000 2,500,000 Ci 250,000 1,000,000 Ci 10,000 100,000 Ci 5,000 100,000 Ci 10,000 300,000 Ci 250,000 101,250,000 Ci 300,000 60,000,000 Ci 200,000 60,000,000 Ci 250,000 25,000,000 Ci 300,000 30,000,000 Ci 1,500,000 200,000 20,000,000 280,000 28,000,000 Ci 1,400,000 500,000 25,000,000 600,000 30,000,000 1,500,000 140,000,000 14,000,000 1,800,000 200,000 1,666,666 458,333 500,000 250,000 40,000,000 40,000,000 40,000,00043

Nguyn Bng Phi

Tin Hc K Ton

31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008Nguyn Bng Phi

TH1 TH1 TH1 TH1 TH1 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH2 TH3 TH3

Tnh lng vo chi ph Tnh lng vo chi ph Tnh lng vo chi ph Tnh lng vo chi ph Tnh lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Kt chuyn CFNVL vo TK154 Kt chuyn CFNVL vo TK154

622.04 622.05 6271 6411 6421 622.01 622.01 622.01 622.02 622.02 622.02 622.03 622.03 622.03 622.04 622.04 622.04 622.05 622.05 622.05 6271 6271 6271 6411 6411 6411 6421 6421 6421 154.01 154.03

3341.04 3341.05 3342.01 3343.01 3344.01 3382 3383 3384 3382 3383 3384 3382 3383 3384 3382 3383 3384 3382 3383 3384 3382 3383 3384 3382 3383 3384 3382 3383 3384 6211.01 6211.03

40,000,000 40,000,000 35,000,000 5,000,000 7,000,000 800,000 6,000,000 800,000 800,000 6,000,000 800,000 800,000 6,000,000 800,000 800,000 6,000,000 800,000 800,000 6,000,000 800,000 700,000 5,250,000 700,000 100,000 750,000 100,000 140,000 1,050,000 140,000 14,432,200 3,646,00044

Tin Hc K Ton

31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008Nguyn Bng Phi

TH4 TH4 TH4 TH4 TH4 TH5 TH5 TH5 TH5 TH5 TH5 TH6 TH6 TH6 TH7 TH7 TH8 TH8 TH8 TH9 TH9 TH9 TH10 TH10 TH10 TH10 TH10 TH10 TH11 TH11 TH11

Kt chuyn CFNC vo TK154 Kt chuyn CFNC vo TK154 Kt chuyn CFNC vo TK154 Kt chuyn CFNC vo TK154 Kt chuyn CFNC vo TK154 Kt chuyn CFC vo TK154 Kt chuyn CFC vo TK154 Kt chuyn CFC vo TK154 Kt chuyn CFC vo TK154 Kt chuyn CFC vo TK154 Kt chuyn CFC vo TK154 B sung gi thnh TK155 GTV B sung gi thnh TK155 GKT B sung gi thnh TK155 BT B sung gi thnh tiu th TK632 B sung gi thnh tiu th TK632 Kt chuyn CFGVHB vo TK911 Kt chuyn CFGVHB vo TK911 Kt chuyn CFGVHB vo TK911 Kt chuyn Dthu vo TK911 Kt chuyn Dthu vo TK911 Kt chuyn Dthu vo TK911 Kt chuyn CFBH vo TK911 Kt chuyn CFBH vo TK911 Kt chuyn CFBH vo TK911 Kt chuyn CFBH vo TK911 Kt chuyn CFBH vo TK911 Kt chuyn CFBH vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911

154.01 622.01 154.02 622.02 154.03 622.03 154.04 622.04 154.05 622.05 154.01 6271 154.03 6271 154.01 6273 154.03 6273 154.01 6274 154.03 6274 155.0101 154.01 155.0102 154.02 155.0201 154.03 632.0101 155.0101 632.0102 155.0102 9111.0101 632.0101 9111.0102 632.0102 9111.0202 632.0202 5112.0101 9111.0101 5112.0102 9111.0102 5112.0202 9111.0202 9111.0101 6411 9111.0102 6411 9111.0202 6411 9111.0101 6413 9111.0102 6413 9111.0202 6413 9111.0101 6421 9111.0102 6421 9111.0202 6421

47,600,000 47,600,000 47,600,000 47,600,000 47,600,000 33,250,054 8,399,946 399,160 100,840 1,330,534 336,132 810,000 1,800,000 1,500,000 123,700 346,200 25,123,700 20,346,200 25,000,000 30,000,000 28,000,000 30,000,000 2,121,275 1,717,895 2,110,830 89,130 72,180 88,690 2,969,785 2,405,053 2,955,16245

Tin Hc K Ton

31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008 31/01/2008

TH11 TH11 TH11 TH11 TH11 TH11 TH11 TH11 TH11 TH12 TH12 TH12

Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Chuyn li l Chuyn li l Chuyn li l

9111.0101 6423 9111.0102 6423 9111.0202 6423 9111.0101 6424 9111.0102 6424 9111.0202 6424 9111.0101 6428 9111.0102 6428 9111.0202 6428 4212 9111.0101 9111.0102 4212 4212 9111.0202

178,258 144,361 177,381 163,403 132,331 162,599 998,247 808,421 993,332 1,643,798 2,373,559 1,487,994

Lu : do gii hn v kh giy nn tc gi khng in cc ct iu kin lp kim tra ti khon ghi n v ti khon ghi c cng nh tn ti khon ghi n v tn ti khon ghi c. .

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Tin Hc K Ton

2.4. Tng hp s pht sinh t cc ti khon chi tit trn S tp hp nghip v k ton vo Bng danh mc ti khon Bc 1: Trong sheet STHNV t tn cho nhng vng STHNV, TKNO, TKCO, SLPS, STPS phc v cho vic lp cng thc sau ny. T $A$3:$I$1000 l STHNV T $D$5:$D$1000 l TKNO T $E$5:$E$1000 l TKCO T $F$5:$F$1000 l SLPS T $H$5:$H$1000 l STPS Lu : i vi vng STHNV phi c dng tiu NGY, SCT,,S TIN (dng th 3 ca sheet STHNV) to thnh vng c s d liu (database) phc v cho vic tng hp s liu bng cc hm c s d liu (DSUM(), DMIN(),) Bc 2: Ti sheet DMTK lp cng thc cho cc ct: (dng d liu u tin l dng th 5), B5 l u tin ca ct s hiu ti khon G5-PSNO: Tng s pht sinh bn n ca tng ti khon =SUMIF(TKNO;B5;STPS) H5-PSCO: Tng s pht sinh bn c ca tng ti khon = SUMIF(TKCO;B5;STPS) I5-TN CK = SL U K + SL NHP SL XUT (khng tnh tn cui k cho ti khon 154xxx) =IF(OR(LEFT(B5;3)=152;LEFT(B5;3)=153;LEFT(B5;3)=155; LEFT(B5;3)=156;LEFT(B5;3)=157);E5+SUMIF(TKNO;B5;SLPS)SUMIF(TKCO;B5;SLPS);0) J5-SDC: Tnh s d cui k theo nguyn tc S d cui k = S d u k + Tng s pht sinh tng Tng s pht sinh gim, sau kt hp vi Loi TK l N hay C xc nh Tng s pht sinh tng l tng s pht sinh n hay Tng s pht sinh c. C th: Nu Loi TK l N th SDC = SDD + PSNO PSCO Nu Loi TK l C th SDC = SDD + PSCO PSNO =IF(C5=N;F5+G5-H5;F5+H5-G5)

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Tin Hc K Ton

Trong , C5 l u tin ca ct Loi TK, F5 l u tin ca ct SDD, G5 l u tin ca ct PSNO, H5 l u tin ca ct PSCO Bc 3: - nh dng d liu cho dng u tin (t G5 n J5): chn FormatCellschn tab NumberCategory:Custom, ti mc Type g m nh dng: #,##0;(#,##0);; ( ngha ca m nh dng: nu l s dng th t du phn cch hng ngn vo s; nu l s m th trong ngoc n v t du phn cch hng ngn vo s; nu l s 0 l khng hin th) - Chn khi cc d liu va lp cng thc (t G5:J5) v sao chp cng thc n dng 1000. - Ti dng 1001 ca ct G v ct H (G1001, H1001) ta c th lp cng thc tnh tng s tin pht sinh bn n v tng s tin pht sinh bn c kim tra (Tng pht sinh n = Tng pht sinh c).

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Tin Hc K Ton

Bi tp chng 1 1. To cc file Excel k ton thc hin t chc d liu k ton Cng ty TNHH Ty 2. Trong file Excel k ton thng 1/N+1 (trong ti liu N=2007 file KeToanT0108.xls), to sheet HTTK1, HTTK2, DMTK, STHNV. 3. Nhp d liu cho H thng ti khon cp 1, H thng ti khon cp 2 4. ng k v khai bo bng danh mc ti khon ca Cty TNHH Ty 5. Thc hin hch ton cc nghip v kinh t pht sinh trong thng 1/N+1 ca Cty TNHH Ty vo s tp hp nghip v k ton. 6. Thc hin t tn cho cc vng d liu.

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Tin Hc K Ton

Chng 2 LP CC S NHT K

Li tc gi: Trong gii hn ca gio trnh, tc gi trnh by k thut lp cc s nht k theo 3 hnh thc k ton l Nht k chung, Nht k S ci v Chng t ghi s. Cn cc hnh k ton khc xin hn trnh by mt ti liu khc khi c dp. thc hnh bi tp chng 2, ngi hc s tin hnh Save As file Excel k ton thc hin trong chng 1 thnh cc file khc nhau, tng ng 1 file s thc hnh lp s nht k ca 1 hnh thc k ton. I. HNH THC NHT K CHUNG 1. Cu trc cc s nht k 1.1. S Nht k thu tin

1.2. S Nht k chi tin

1.3. S Nht k bn hng

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Tin Hc K Ton

1.4. S Nht k mua hng

1.5. S Nht k chung

2. S lp s. S TP HP NGHIP V K TON 3. K thut lp s CC S NHT K

K thut lp cc s nht k chnh l ta xy dng cng thc c th truy xut d liu t S THNV vo cc s nht k cn lp. Nh vy trong STHNV:

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Tin Hc K Ton

- Nhng dng d liu trong S THNV c ti khon ghi n l ti khon tin mt s c truy xut vo s Nht k thu tin. - Nhng dng d liu trong S THNV c ti khon ghi c l ti khon tin mt s c truy xut vo s Nht k chi tin. - Nhng dng d liu trong S THNV c ti khon ghi n l ti khon phi thu khch hng s c truy xut vo s Nht k bn hng. - Nhng dng d liu trong S THNV c ti khon ghi c l ti khon phi tr ngi bn s c truy xut vo s Nht k mua hng - Nhng dng d liu trong S THNV c ti khon ghi n, ghi c khng lin quan n 4 nghip v pht sinh trn s c truy xut vo s Nht k chung. 3.1. Lp s Nht k thu tin Bc 1: - Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l NKTT - Thc hin thit k v trnh by mu s Nht k thu tin theo quy nh ca B Ti Chnh.

Bc 2: Lp cng thc cho cc nh sau: G2-S hiu ti khon: g 111 A8-Ngy chng t: =IF(LEFT(STHNV!D5;3)=$G$2;STHNV!A5;"") ngha cng thc: Ly 3 k t u ca ti khon ghi n u tin trong S THNV k ton ( STHNV!D5) kim tra xem c phi l TK tin mt hay khng (bng cch so snh bng (=) vi G2 cha TK 111), nu ng th truy xut Ngy chng t t sheet STHNV ( STHNV!A5) sang Ngy chng t ca sheet Nht

Nguyn Bng Phi

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Tin Hc K Ton

k thu tin ( A8), nu khng ng th tr v khong trng ti Ngy chng t ca Nht k thu tin. Pht trin cng thc: - Ta s lun p dng quy tc lp s Nht k thu tin l xt ti khon n c phi l TK tin mt hay khng nn khi s dng a ch STHNV!D5 trong cng thc l u tin ca ct ti khon ghi n th n lc sao chp cng thc theo hng ngang s lm a ch dch chuyn, khc phc ta c nh ct D nh sau: STHNV!$D5. - Trong G2 cha TK tin mt (chui TK 111) l d liu cn so snh t dng u tin n dng cui cng khi lp s nn ta cn phi c nh nh sau: $G$2 - cng thc c th p dng linh ng c khi d liu so snh ( G2) l ti khon cp 1 (111 3 k t) hay ti khon cp 2 (1111 4 k t), ta dng hm LEN() ti i s th 2 ca hm LEFT() ly chiu di ca ti khon trong G2 cng s chnh l s k t cn ly ra t ti khon n so snh vi ti khon ca s hin ti, nh vy thay v g LEFT(STHNV!$D5,3)=$G$2 hay LEFT(STHNV!$D5,4)=$G$2 ta dng LEFT(STHNV!$D5,LEN($G$2))=$G$2, khi s hiu ti khon c g vo G2 l 3 k t (111) hay 4 k t (1111) th cng thc cng u thc hin c. Lc ny cng thc ti u tin ca ct Ngy chng t trong Nht k thu tin c dng sau: =IF(LEFT(STHNV!$D5;LEN($G$2))=$G$2;STHNV!A5;"") Thc hin sao chp cng thc theo chiu ngang in cng thc truy xut S chng t v Din gii, khi STHNV!A5 (Ngy chng t) STHNV!B5 (S chng t) STHNV!C5 (Din gii) B8-S chng t =IF(LEFT(STHNV!$D5;LEN($G$2))=$G$2;STHNV!B5;"") C8-Din gii =IF(LEFT(STHNV!$D5;LEN($G$2))=$G$2;STHNV!C5;"") D8-S tin ghi n TK111 =IF(LEFT(STHNV!$D5;LEN($G$2))=$G$2,STHNV!H5;0) E8-S tin ghi n TK111 i ng vi ghi c TK112 =IF(AND(LEFT(STHNV!$D5;LEN($G$2))=$G$2; LEFT(STHNV!$E5;LEN(E$5))=E$5);STHNV!$H5;0)Nguyn Bng Phi 53

Tin Hc K Ton

ngha: Nu dng nh khon trong STHNV c ti khon n l ti khon tin mt ng thi ti khon c l ti khon 112 (c ghi nhn trong E5 ca sheet NKTT) th s tin pht sinh s c ghi nhn vo E8 ca Nht k thu tin. c th sao chp cng thc, vi E5 cha TK 112 ta c nh dng E$5 c th sao chp cng thc theo hng ngang cho cc cn li, khi E$5 cha TK 112 F$5 cha TK 131 G$5 cha TK 141 H$5 cha TK 511. Nh vy khi sao chp cng thc theo ct th cc cha ti khon cn so snh vn khng thay i. Trong cng thc trn ta cng c th thay kt qu th nht ca hm IF() l STHNV!$H5 bng $D8 v D8 cng chnh l STHNV!H5 nu iu kin ca hm IF() ng. F8-S tin ghi n TK111 i ng vi ghi c TK131 =IF(AND(LEFT(STHNV!$D5;LEN($G$2))=$G$2; LEFT(STHNV!$E5;LEN(F$5))=F$5);STHNV!$H5;0) G8-S tin ghi n TK111 i ng vi ghi c TK141 =IF(AND(LEFT(STHNV!$D5;LEN($G$2))=$G$2; LEFT(STHNV!$E5;LEN(G$5))=G$5);STHNV!$H5;0) H8-S tin ghi n TK111 i ng vi ghi c TK511 =IF(AND(LEFT(STHNV!$D5;LEN($G$2))=$G$2; LEFT(STHNV!$E5;LEN(H$5))=H$5);STHNV!$H5;0) I8-SHTK khc =IF(J8=0;"";STHNV!E5) Hoc =IF(J8=0;"";LEFT(STHNV!E5,3)) nu ch mun th hin ti khon cp 1 J8-S tin ghi n TK111 i ng vi ghi c TK khc =IF(SUM(E8:H8)>0;0;D8) K8-dk: Ct iu kin dng lc b cc dng trng trong s =A8"" Lu : Sau khi nh dng d liu cho tng , ta s chn khi t A8 n K8 v sao chp cng thc n dng 1000 trong sheet. Cng thc tnh tng cng cho cc ct d liu D1001-Tng cng ghi n TK111Nguyn Bng Phi 54

Tin Hc K Ton

=SUMIF(TKNO;G2&*;STPS) hoc =SUM(D8:D1000) Hoc =SUBTOTAL(9;D8:D1000) Lu : Khi thc hin lp s ta lun c nhu cu lc b cc dng trng nn cng thc tnh tng cng s c chn s dng hm SUBTOTAL() bi v hm SUBTOTAL() s tnh tng cc tha iu kin lc trong vng cn hm SUM() lun tnh tng ton b cc d liu trong vng ch nh. E1001-Tng cng ghi n TK111 v ghi c TK112 =SUBTOTAL(9;E8:E1000) F1001-Tng cng ghi n TK111 v ghi c TK131 =SUBTOTAL(9;F8:F1000) G1001-Tng cng ghi n TK111 v ghi c TK141 =SUBTOTAL(9;G8:G1000) H1001-Tng cng ghi n TK111 v ghi c TK511 =SUBTOTAL(9;H8:H1000) J1001-Tng cng ghi n TK111 v ghi c TK khc =SUBTOTAL(9;J8:J1000) Bc 3: nh dng d liu Ngy chng t: Chn FormatCells Chn tab NumberCategory:CustomType:dd/mm/yy Chn tab AlignmentHorizontal:Center, Vertical:Top S chng t, SHTK khc: Chn FormatCells Chn tab NumberCategory:Text Chn tab AlignmentHorizontal:Center, Vertical:Top Din gii: Chn FormatCells Chn tab NumberCategory:Text Chn tab AlignmentHorizontal:Left, Vertical:Top, Wrap text (chc nng Wrap text c ngha l xung hng trong , nh dng chc nng ny nhm mc ch nu d liu trong > rng th d liu s t ng xung hng trong , nu khng chn th khi d liu qu di tt yu s b che mt).Nguyn Bng Phi 55

Tin Hc K Ton

Ghi n TK111, Ghi c cc TK112, 131, 141, 511, TK khc (S tin): Chn FormatCells Chn tab NumberCategory:CustomType:#,##0;(#,##0);; Chn tab AlignmentHorizontal:General, Vertical:Bottom Sao chp cng thc - Chn khi ton b dng d liu u tin ca s (t A8:K8) - Sao chp cng thc n dng th 1000 ca sheet

Bc 4: Lc d liu in - Ti ct dk (iu kin) g ch TRUE tng ng ti cc dng cui ca s khi tin hnh lc d liu cc dng ny khng b che mt.

- Chn khi dng nh s th t ct ca s Nht k thu tin (c ct dk)

Chn DataFilterAutoFilter Ti ct dk chn gi tr lc l TRUE

Bc 5: Thc hin lu tr s Nht k thu tin Thc hin kim tra d liu v in s ra giy: chn ch Print Preview xem tng qut ton s trc khi in; chnh trang, chnh l v in s. Khi ta s c Nht k thu tin nh sau: (Xem trang sau)

Nguyn Bng Phi

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Tin Hc K Ton

CTY TNHH TY 629B Hong Vn Th P4 QTB TPHCM Chng t Ngy S [1] [2] Ghi n TK111 [4]

NHT K THU TINS hiu: 111 Thng 1 nm 2008 Ghi c cc ti khon 141 511 [7] [8]

Din gii [3]

112 [5]

131 [6]

Ti khon khc SHTK S tin [9] [10]

02/01/08 01/PT 02/01/08 02/PT 28/01/08 01/TU

Thu n l hng 212 Thu n l hng 200 Thanh ton tm ng H S NhtTng cng

20,000,000 5,000,000 200,000 25,200,000K ton trng

20,000,000 5,000,000 25,000,000 200,000 200,000TPHCM, ngy 31 thng 01 nm 2008 Gim c

Lp bng

NGUYN BNG PHI

BI QUANG THNH

TRNH TH VIN

Lu : khi thc hin in s Nht k thu tin, ct dk hoc chn ch n (Hide) hoc ta thc hin chn vng ca s Nht k thu tin trc khi in.

Nguyn Bng Phi

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Tin Hc K Ton

3.2. Lp s Nht k chi tin Bc 1: - Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l NKCT - Thc hin thit k v trnh by mu s Nht k chi tin theo quy nh ca B Ti Chnh.

Bc 2: Lp cng thc tnh cho cc ct d liu: H2-S hiu ti khon: g 111 Lp cng thc ti cc d liu u tin ca cc ct trong s Nht k chi tin A8-Ngy chng t =IF(LEFT(STHNV!$E5;LEN($H$2))=$H$2;STHNV!A5;"") Trong , STHNV!$E5 l u tin ca ct ti khon c, STHNV!A5 l u tin ca ct Ngy chng t trong S THNV k ton. $H$2 l cha s hiu ti khon 111 trong S nht k chi tin. B8-S chng t =IF(LEFT(STHNV!$E5;LEN($H$2))=$H$2;STHNV!B5;"") C8-Din gii =IF(LEFT(STHNV!$E5;LEN($H$2))=$H$2;STHNV!C5;"") D8-Ghi c TK111 =IF(LEFT(STHNV!$E5;LEN($H$2))=$H$2,STHNV!H5;0) E8-Ghi c TK111 i ng vi ghi n TK331

Nguyn Bng Phi

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Tin Hc K Ton

=IF(AND(LEFT(STHNV!$E5;LEN($H$2))=$H$2; LEFT(STHNV!$D5;LEN(E$5))=E$5);STHNV!$H5;0) F8-Ghi c TK111 i ng vi ghi n TK152 =IF(AND(LEFT(STHNV!$E5;LEN($H$2))=$H$2; LEFT(STHNV!$D5;LEN(F$5))=F$5);STHNV!$H5;0) G8-Ghi c TK111 i ng vi ghi n TK141 =IF(AND(LEFT(STHNV!$E5;LEN($H$2))=$H$2; LEFT(STHNV!$D5;LEN(G$5))=G$5);STHNV!$H5;0) H8-Ghi c TK111 i ng vi ghi n TK112 =IF(AND(LEFT(STHNV!$E5;LEN($H$2))=$H$2; LEFT(STHNV!$D5;LEN(H$5))=H$5);STHNV!$H5;0) I8-SHTK khc =IF(J8=0;"";STHNV!D5) J8-Ghi c TK111 i ng vi ghi n TK khc =IF(SUM(E8:H8)>0;0;D8) K8-dk: iu kin dng lc b cc dng trng trong s =A8"" Lp cng thc tnh tng cng cho cc ct d liu: D1001-Tng cng ghi c TK111 =SUBTOTAL(9;D8:D1000) E1001-Tng cng ghi c TK111 v n TK331 =SUBTOTAL(9;E8:E1000) F1001-Tng cng ghi c TK111 v n TK152 =SUBTOTAL(9;F8:F1000) G1001-Tng cng ghi c TK111 v n TK141 =SUBTOTAL(9;G8:G1000) H1001-Tng cng ghi c TK111 v n TK112 =SUBTOTAL(9;H8:H1000) J1001-Tng cng ghi c TK111 v n TK khc =SUBTOTAL(9;J8:J1000)Nguyn Bng Phi 59

Tin Hc K Ton

Bc 3: nh dng d liu Ngy chng t: Chn FormatCells Chn tab NumberCategory:CustomType:dd/mm/yy Chn tab AlignmentHorizontal:Center, Vertical:Top S chng t, SHTK khc: Chn FormatCells Chn tab NumberCategory:Text Chn tab AlignmentHorizontal:Center, Vertical:Top Din gii: Chn FormatCells Chn tab NumberCategory:Text Chn tab AlignmentHorizontal:Left, Vertical:Top, FormatCells Chn tab NumberCategory:CustomType:#,##0;(#,##0);; Chn tab AlignmentHorizontal:General, Vertical:Bottom Sao chp cng thc - Chn khi ton b dng d liu u tin ca s (t A8:K8) - Sao chp cng thc n dng th 1000 ca sheet Bc 4: Lc d liu in - Ti ct iu kin g ch TRUE tng ng ti cc dng cui ca s khi tin hnh lc d liu cc dng ny khng b che mt. Wrap text Ghi c TK111, Ghi n cc TK 331, 152, 141, 112, TK khc (S tin): Chn

- Chn khi dng nh s th t ct ca s Nht k chi tin (c ct dk) - Chn DataFilterAutoFilter - Ti ct dk chn gi tr lc l TRUE Bc 5: Thc hin lu tr s Nht k chi tin

Nguyn Bng Phi

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Tin Hc K Ton

Thc hin kim tra d liu v in s ra giy: chn ch Print Preview xem tng qut ton s trc khi in; chnh trang, chnh l v in s. Khi ta s c Nht k chi tin nh sau:CTY TNHH TY 629B Hong Vn Th P4 QTB TPHCM Chng t Ngy S [1] [2] Ghi c TK111 [4]

NHT K CHI TINS hiu: 111 Thng 1 nm 2008 Ghi n cc TK 141 112 Ti khon khc SHTK S tin [7] [8] [9] [10]

Din gii [3]

331 [5]

152 [6]

04/01/08 05/01/08 05/01/08 15/01/08 15/01/08 15/01/08 15/01/08 15/01/08 15/01/08 15/01/08 15/01/08 28/01/08 28/01/08

01/PC 02/PC 02/PC 03/PC 03/PC 03/PC 03/PC 03/PC 03/PC 03/PC 03/PC 04/PC 04/PC

Chi tm ng cho H S Nht Mua VPP cho BPVP Thu GTGT mua VPP Chi lng cho CNSX GTV Chi lng cho CNSX GKT Chi lng cho CNSX GTV Chi lng cho CNSX BT Chi lng cho CNSX BO Chi lng cho NV QLPX Chi lng cho NVBH Chi lng cho CB QLDN Mua my x g Thu GTGT mua my x gTng cng

2,000,000 1,000,000 100,000 40,000,000 40,000,000 40,000,000 40,000,000 40,000,000 35,000,000 5,000,000 7,000,000 140,000,000 14,000,000 404,100,000K ton trng

2,000,000 6428 13311 3341.01 3341.02 3341.03 3341.04 3341.05 3342.01 3343.01 3344.01 2112.04 13321 2,000,000 1,000,000 100,000 40,000,000 40,000,000 40,000,000 40,000,000 40,000,000 35,000,000 5,000,000 7,000,000 140,000,000 14,000,000 402,100,000

Lp bng

TPHCM, ngy 31 thng 01 nm 2008 Gim c

NGUYN BNG PHI

BI QUANG THNH

TRNH TH VIN

Nguyn Bng Phi

61

Tin Hc K Ton

3.3. Lp s Nht k bn hng K thut lp s Nht k bn hng c thc hin tng t nh lp s Nht k thu tin nn ngi hc c th p dng nguyn tc tng t lp. Mt khc, do k thut lp s Nht k bn hng ging s Nht k thu tin nn ta c th thc hin lp s nhanh nh sau: Sao chp ton sheet NKTT thnh sheet NKTT(2), i tn sheet thnh NKBH Ti sheet NKBH:

- Sa tn s t NHT K THU TIN thnh NHT K BN HNG - Thay i s hiu ti khon ca s: nhp chui 131 ti G2 - Chnh sa cc tiu cho ph hp vi s, nhp li cc s hiu ti khon i ng ti cc ct Ghi c ti khon (nhp SHTK dng chui)

- Chn khi ton b dng d liu u tin ca s (t A8:K8) v sao chp n dng 1000 - Chn gi tr TRUE ti ct dk - Kim tra d liu v thc hin in s ra giy - Khi thc hin in s ra giy, i vi ct dk ta c th thc hin chc nng FormatColumnHide n ct trnh trng hp in lun ct dk. Khi ta s c Nht k bn hng nh sau:Nguyn Bng Phi 62

Tin Hc K Ton

CTY TNHH TY 629B Hong Vn Th P4 QTB TPHCM Chng t Ngy S [1] [2] Ghi n TK131 [4]

NHT K BN HNGS hiu: 131 Thng 1 nm 2008 Ghi c cc TK 5113 3331 [7] [8]

Din gii [3]

5111 [5]

5112 [6]

Ti khon khc SHTK S tin [9] [10]

25/01/08 01/BTP 25/01/08 01/BTP 25/01/08 02/BTP 25/01/08 02/BTP 25/01/08 02/BTP 25/01/08 02/BTP

Bn GTV cho Cty Nam Vit Thu GTGT Bn GTV cho Cty Nam Vit Bn GKT cho Cty XNK Vt T Thu GTGT Bn GKT cho Cty XNK Vt T Bn BO cho Cty XNK Vt T Thu GTGT Bn BO cho Cty XNK Vt TTng cng

30,000,000 1,500,000 28,000,000 1,400,000 30,000,000 1,500,000 92,400,000K ton trng

30,000,000 1,500,000 28,000,000 1,400,000 30,000,000 1,500,000 4,400,000TPHCM, ngy 31 thng 01 nm 2008 Gim c

88,000,000

Lp bng

NGUYN BNG PHI

BI QUANG THNH

TRNH TH VIN

Nguyn Bng Phi

63

Tin Hc K Ton

3.4. Lp s Nht k mua hng Sao chp ton sheet NKCT thnh sheet NKCT(2), i tn sheet thnh NKMH Ti sheet NKMH: - Sa tn s t NHT K CHI TIN thnh NHT K MUA HNG - Thay i s hiu ti khon: nhp chui 331 ti H2

- Chnh sa cc tiu cho ph hp vi s, nhp li cc s hiu ti khon i ng ti cc ct Ghi c ti khon (nhp SHTK dng chui) - Chn khi ton b dng d liu u tin ca s (t A8:K8) v sao chp n dng 1000 - Chn gi tr TRUE ti ct dk - Kim tra d liu v thc hin in s ra giy - Lu : Khi thc hin in s ra giy, i vi ct dk ta c th thc hin chc nng FormatColumnHide n ct trnh trng hp in lun ct dk. Khi ta s c Nht k mua hng nh sau: (Xem trang sau)

Nguyn Bng Phi

64

Tin Hc K Ton

CTY TNHH TY 629B Hong Vn Th P4 QTB TPHCM Chng t Ngy S [1] [2] Ghi c TK331 [4]

NHT K MUA HNGS hiu: 331 Thng 1 nm 2008 Ghi n cc ti khon 1561 1331 [7] [8]

Din gii [3]

1521 [5]

1531 [6]

Ti khon khc SHTK S tin [9] [10]

04/01/08 01/NVL 04/01/08 01/NVL 10/01/08 02/NVL 10/01/08 02/NVL 10/01/08 02/NVL 11/01/08 03/NVL 11/01/08 03/NVL

Mua g trm bng vng Thu GTGT mua g trm bng vng Mua AC chui Mua Du thng Thu GTGT mua AC chui, Du thng Nhp kho keo AB Thu GTGT Nhp kho keo ABTng cng

22,500,000 1,125,000 3,200,000 1,500,000 235,000 5,000,000 500,000 34,060,000K ton trng

22,500,000 1,125,000 3,200,000 1,500,000 235,000 5,000,000 500,000 1,860,000TPHCM, ngy 31 thng 01 nm 2008 Gim c

32,200,000

Lp bng

NGUYN BNG PHI

BI QUANG THNH

TRNH TH VIN

Lu : trn thc t hn ch bt s cng ngy cng phnh to ca file Excel k ton ta c th thc hin lp s Nht k thu tin, Nht k bn hng trong cng 1 sheet v s Nht k chi tin, s Nht k mua hng trong cng 1 sheet bi v k thut lp s ging nhau. Phn ghp chung 2 s ny trn 1 sheet ngi hc t lp xem nh l phn bi tp.

Nguyn Bng Phi

65

Tin Hc K Ton

3.5. Lp s Nht k chung Bc 1: - Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet l NKC - Thc hin thit k v trnh by mu s Nht k chung theo quy nh ca B Ti Chnh. Bc 2: Cc dng d liu khng thuc v nghip v chi tin mt, thu tin mt, mua hng, bn hng s c truy xut t S THNV vo s Nht k chung, thc hin c iu ny ta s tin hnh lp 1 ct ph trong STHNV nh du cc dng. Ct ph c lp ti ct N bt u t dng 5 ca sheet STHNV: nh du Yes nhng dng khng phi thu tin, chi tin, bn hng, mua hng. Ti sheet STHNV, lp ct ph tn DK vi cng thc nh sau ( N5): =IF(OR(LEFT(D5;3)=111;LEFT(E5;3)=111;LEFT(D5;3)=131; LEFT(E5;3)= 331);No; Yes) Sao chp cng thc t dng 5 n dng 1000 ca sheet STHNV. Ti sheet NKC, lp cng thc cho cc ct ti d liu u tin.

Lu : - Nguyn tc lp s Nht k chung l 1 dng d liu trong STHNV c ghi nhn thnh 2 dng trong s Nht k chung, thc hin iu ny tc gi s dng hm OFFSET() truy xut d liu, v tr trong hm OFFSET() s c chn chnh lNguyn Bng Phi 66

Tin Hc K Ton

NGY trong dng tiu ca STHNV v s lun cch dng d liu u tin ca STHNV 2 dng. (a ch ca NGY l STHNV!A3, trnh rm r trong cng thc ta t NGY tng ng a ch STHNV!$A$3 c tn l VT).

- cng thc truy xut d liu m tc gi trnh by sau y kh thi th dng d liu u tin trong s Nht k chung lun bt u t 1 dng chn ca sheet. Lp cng thc cho cc ct trong s Nht k chung nh sau: A8-Ngy chng t =IF(MOD(ROW();2)=0;OFFSET(VT;INT(ROW()/2)n;0);"") ngha cng thc: - Cng thc MOD(ROW();2)=0 l kim tra xem dng hin ti l dng chn hay dng l, nu l dng chn th truy xut d liu (Ngy, S CT, Din gii,) cn nu l dng l s trng. - Do cu trc ca s Nht k chung l 1 nghip v kinh t pht sinh s c ghi chp thnh 2 dng, dng th nht ghi TK n v s tin pht sinh bn n, dng th hai ghi TK c v s tin pht sinh bn c. Trong khi , theo cu trc ca S THNV k ton th 1 dng d liu s th hin 1 nh khon kp 1 TK n - 1 TK c. Vn t ra l phi x l sao cho 1 dng d liu trong sheet STHNV s c th hin thnh 2 dng d liu trong sheet NKC. - Hm OFFSET(v tr;x_dng;y_ct) cho php ly d liu trong cch v tr x_dng v y_ct. Trong sheet STHNV, ta ly v tr l STHNV!$A$3 NGY ( t tn l VT) v nh vy VT lun cch dng d liu u tin ca STHNV l 2 dng(1). Dng d liu u tin ca s NKC s l dng chn (theo mu trnh by l dng th 8), khi ta dng hm ROW()/2 ngha l s ly th t dng hin ti chia cho 2 ta s c 4 v khi sao chp cng thc xung dng tip theo (dng th 9), hm INT(ROW()/2) s vn cho kt qu l 4(2).

Nguyn Bng Phi

67

Tin Hc K Ton

T (1), (2) thay vo cng thc INT(ROW()/2)n xc nh n sao cho kt qu ca ton cng thc INT(ROW()/2)n lun l 2 (ngha l cch VT 2 dng), ta suy ra c n=-2. Nu dng d liu u tin ca NKC l dng th 6 th n=-1, nu dng d liu u tin ca NKC l dng th 10 th n=-3,Vy l gii quyt c vn 1 dng d liu trong sheet STHNV th hin thnh 2 dng d liu trong sheet NKC, cn li l xc nh xem d liu cn ly cch v tr VT my ct (Ngy chng t cch VT l 0 ct, S chng t cch VT 1 ct,). Khi cng thc truy xut Ngy chng t s l: =IF(MOD(ROW();2)=0;OFFSET(VT;INT(ROW()/2)-2;0);"") B8-S chng t =IF(MOD(ROW();2)=0;OFFSET(VT;INT(ROW()/2)-2;1);"") C8-Din gii =IF(MOD(ROW();2)=0;OFFSET(VT;INT(ROW()/2)-2;2);"") D8-Ti khon =OFFSET(VT;INT(ROW()/2)-2;IF(MOD(ROW();2)=0;3;4)) Nu l dng chn th truy xut ti khon n (cch VT 3 ct), nu l dng l th truy xut ti khon c (cch VT 4 ct). E8-S tin bn n =IF(MOD(ROW();2)=0;OFFSET(VT;INT(ROW()/2)-2;7);0) F8-S tin bn c =IF(MOD(ROW();2)=0;0;OFFSET(VT;INT(ROW()/2)-2;7)) G8-Ct dk (Ct iu kin) dng lc b cc dng khng thuc s Nht k chung v ng thi lc b cc dng trng trong s =AND(OFFSET(VT;INT(ROW()/2)-2;13)= "Yes";D80) Sao chp cng thc t dng d liu u tin n dng th 1001 ca sheet. Ti dng th 1002, lp cng thc tnh Tng cng ca s Bc 3:Nguyn Bng Phi 68

E1002-Tng s tin pht sinh bn n

=SUBTOTAL(9,E8:E1001) F1002- Tng s tin pht sinh bn c

=SUBTOTAL(9,F8:F1001)

Tin Hc K Ton

nh dng d liu cho cc : Ngy chng t: Chn FormatCells Chn tab NumberCategory:CustomType:dd/mm/yy Chn tab AlignmentHorizontal:Center, Vertical:Top S chng t, Ti khon: Chn FormatCells Chn tab NumberCategory:Text Chn tab AlignmentHorizontal:Center, Vertical:Top Din gii: Chn FormatCells Chn tab NumberCategory:Text Chn tab AlignmentHorizontal:Left, Vertical:Top, S tin n, S tin c: Chn FormatCells Chn tab NumberCategory:CustomType:#,##0;(#,##0);; Chn tab AlignmentHorizontal:General, Vertical: Bottom Sao chp cng thc - Chn khi ton b dng d liu u tin ca s (t A8:G8) - Sao chp cng thc n dng th 9 ca sheet (dng d liu th nh) - Chn khi t A8:G9 v sao chp cng thc n dng th 1001 hoc hn ca sheet (ty thuc vo s dng tng ng bn STHNV v s dng bn NKC s tng gp i) Bc 4: Lc d liu in - Ti ct iu kin g ch TRUE tng ng ti cc dng cui ca s khi tin hnh lc d liu cc dng ny khng b che mt. - Chn khi dng nh s th t ct ca s Nht k chung (c ct dk) - Chn DataFilterAutoFilter - Ti ct dk chn gi tr lc l TRUE Bc 5: Thc hin lu tr s Nht k chung Thc hin kim tra s liu v in s ra giy: chn ch Print Preview xem tng qut ton s trc khi in; chnh trang, chnh l v in s. Khi ta s c Nht k chung nh sau: Wrap text

Nguyn Bng Phi

69

Tin Hc K Ton

CTY TNHH TY 629B Hong Vn Th P4 QTB TPHCM Chng t Ngy S [1] [2] 15/01/08 01/BC 15/01/08 15/01/08 16/01/08 17/01/08 17/01/08 17/01/08 17/01/08 18/01/08 18/01/08 19/01/08 19/01/08 19/01/08 23/01/08 23/01/08 24/01/08 25/01/08 25/01/08 25/01/08 28/01/08 31/01/08 31/01/08 31/01/08 31/01/08 01/XVL 01/XVL 01/BN 02/XVL 02/XVL 03/XVL 03/XVL 01/XCC 01/XCC 02/XCC 02/XCC 02/XCC 01/NTP 02/NTP 03/NTP 01/BTP 02/BTP 02/BTP 01/TU KH1 KH2 01/PB 01/PB Din gii [3] Cty Mai Anh tr n l hng 189 Xut g cao su sx GTV Xut keo ghp sx GTV Tr Cty CP Mai Lan H1170 Xut vn MDF 9x6x8 sx BTrn Xut vn keo 502 sx BTrn Xut AC chui sx GTV Xut du thng sx GTV Xut my tnh Casio Xut k t Xut li ca cho PXSX Xut mi khoan cho PXSX Xut dao thp cho PXSX Tm nhp kho GTV Tm nhp kho BT Tm nhp kho GKT Bn GTV cho Cty Nam Vit Bn GKT cho Cty XNK Vt T Bn BO cho Cty XNK Vt T Thanh ton tm ng H S Nht Trch KH cho PXSX Trch KH cho BPQL Phn b CCDC vo chi ph Phn b CCDC vo chi ph

NHT K CHUNGS hiu ti khon [4] 1121.02 131.02 6211.01 1521.0101 6211.01 1521.0302 331.01 1121.01 6211.03 1521.0201 6211.03 1521.0303 6211.01 1521.0401 6211.01 1521.0403 1421.01 1531.01 1421.02 1531.02 6273 1531.03 6273 1531.04 6273 1531.05 155.0101 154.01 155.0201 154.03 155.0102 154.02 632.0101 155.0101 632.0102 155.0102 632.0202 155.0202 6428 141.0102 6274 2141 6424 2141 6423 1421.01 6413 Thng 1 nm 2008 S tin N [5] 30,000,000 13,200,000 13,200,000 480,000 480,000 40,000,000 40,000,000 3,600,000 3,600,000 46,000 46,000 469,980 469,980 282,220 282,220 2,500,000 2,500,000 1,000,000 1,000,000 100,000 100,000 100,000 100,000 300,000 300,000 101,250,000 101,250,000 60,000,000 60,000,000 60,000,000 60,000,000 25,000,000 25,000,000 20,000,000 20,000,000 25,000,000 25,000,000 1,800,000 1,800,000 1,666,666 1,666,666 458,333 458,333 500,000 500,000 250,000 70

C [6] 30,000,000

Nguyn Bng Phi

Tin Hc K Ton 1421.02 622.01 3341.01 622.02 3341.02 622.03 3341.03 622.04 3341.04 622.05 3341.05 6271 3342.01 6411 3343.01 6421 3344.01 622.01 3382 622.01 3383 622.01 3384 622.02 3382 622.02 3383 622.02 3384 622.03 3382 622.03 3383 622.03 3384 622.04 3382 622.04 3383 622.04 3384 622.05 3382 622.05 250,000 40,000,000 40,000,000 40,000,000 40,000,000 40,000,000 40,000,000 40,000,000 40,000,000 40,000,000 40,000,000 35,000,000 35,000,000 5,000,000 5,000,000 7,000,000 7,000,000 800,000 800,000 6,000,000 6,000,000 800,000 800,000 800,000 800,000 6,000,000 6,000,000 800,000 800,000 800,000 800,000 6,000,000 6,000,000 800,000 800,000 800,000 800,000 6,000,000 6,000,000 800,000 800,000 800,000 800,000 6,000,000 71

31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08

TH1 TH1 TH1 TH1 TH1 TH1 TH1 TH1

Tnh lng vo chi ph Tnh lng vo chi ph Tnh lng vo chi ph Tnh lng vo chi ph Tnh lng vo chi ph Tnh lng vo chi ph Tnh lng vo chi ph Tnh lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08 31/01/08

TH2 TH2

Nguyn Bng Phi

Tin Hc K Ton vo chi ph 3383 31/01/08 TH2 Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Tnh cc khon trch theo lng vo chi ph Kt chuyn CFNVL vo TK154 Kt chuyn CFNVL vo TK154 Kt chuyn CFNC vo TK154 Kt chuyn CFNC vo TK154 Kt chuyn CFNC vo TK154 Kt chuyn CFNC vo TK154 Kt chuyn CFNC vo TK154 Kt chuyn CFC vo TK154 Kt chuyn CFC vo TK154 Kt chuyn CFC vo TK154 Kt chuyn CFC vo TK154 Kt chuyn CFC vo TK154 Kt chuyn CFC vo TK154 622.05 3384 6271 3382 6271 3383 6271 3384 6411 3382 6411 3383 6411 3384 6421 3382 6421 3383 6421 3384 154.01 6211.01 154.03 6211.03 154.01 622.01 154.02 622.02 154.03 622.03 154.04 622.04 154.05 622.05 154.01 6271 154.03 6271 154.01 6273 154.03 6273 154.01 6274 154.03 800,000 800,000 700,000 700,000 5,250,000 5,250,000 700,000 700,000 100,000 100,000 750,000 750,000 100,000 100,000 140,000 140,000 1,050,000 1,050,000 140,000 140,000 14,432,200 14,432,200 3,646,000 3,646,000 47,600,000 47,600,000 47,600,000 47,600,000 47,600,000 47,600,000 47,600,000 47,600,000 47,600,000 47,600,000 33,250,054 33,250,054 8,399,946 8,399,946 399,160 399,160 100,840 100,840 1,330,534 1,330,534 336,132 72 6,000,000

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08

TH2

31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08

TH2 TH3 TH3 TH4 TH4 TH4 TH4 TH4 TH5 TH5 TH5 TH5 TH5 TH5

Nguyn Bng Phi

Tin Hc K Ton 6274 155.0101 154.01 155.0102 154.02 155.0201 154.03 632.0101 155.0101 632.0102 155.0102 9111.0101 632.0101 9111.0102 632.0102 9111.0202 632.0202 5112.0101 9111.0101 5112.0102 9111.0102 5112.0202 9111.0202 9111.0101 6411 9111.0102 6411 9111.0202 6411 9111.0101 6413 9111.0102 6413 9111.0202 6413 9111.0101 6421 9111.0102 6421 9111.0202 6421 9111.0101 6423 9111.0102 6423 9111.0202 6423 9111.0101 6424 9111.0102 336,132 810,000 810,000 1,800,000 1,800,000 1,500,000 1,500,000 123,700 123,700 346,200 346,200 25,123,700 25,123,700 20,346,200 20,346,200 25,000,000 25,000,000 30,000,000 30,000,000 28,000,000 28,000,000 30,000,000 30,000,000 2,121,275 2,121,275 1,717,895 1,717,895 2,110,830 2,110,830 89,130 89,130 72,180 72,180 88,690 88,690 2,969,785 2,969,785 2,405,053 2,405,053 2,955,162 2,955,162 178,258 178,258 144,361 144,361 177,381 177,381 163,403 163,403 132,331 73

31/01/08 31/01/08 31/01/08

TH6 TH6 TH6

B sung gi thnh TK155 GTV B sung gi thnh TK155 GKT B sung gi thnh TK155 BT B sung gi thnh tiu th TK632 B sung gi thnh tiu th TK632 Kt chuyn CFGVHB vo TK911 Kt chuyn CFGVHB vo TK911 Kt chuyn CFGVHB vo TK911 Kt chuyn Dthu vo TK911 Kt chuyn Dthu vo TK911 Kt chuyn Dthu vo TK911 Kt chuyn CFBH vo TK911 Kt chuyn CFBH vo TK911 Kt chuyn CFBH vo TK911 Kt chuyn CFBH vo TK911 Kt chuyn CFBH vo TK911 Kt chuyn CFBH vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911

31/01/08

TH7

31/01/08

TH7

31/01/08

TH8

31/01/08

TH8

31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08

TH8 TH9 TH9 TH9 TH10 TH10 TH10 TH10 TH10 TH10 TH11 TH11 TH11 TH11 TH11 TH11 TH11 TH11

Nguyn Bng Phi

Tin Hc K Ton 6424 9111.0202 6424 9111.0101 6428 9111.0102 6428 9111.0202 6428 4212 9111.0101 9111.0102 4212 4212 9111.0202 132,331 162,599 162,599 998,247 998,247 808,421 808,421 993,332 993,332 1,643,798 1,643,798 2,373,559 2,373,559 1,487,994

31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08 31/01/08

TH11 TH11 TH11 TH11 TH12 TH12 TH12

Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Kt chuyn CFQLDN vo TK911 Chuyn li l Chuyn li l Chuyn li l Tng cng

Lp bng

K ton trng

1,487,994 1,168,671,549 1,168,671,549 TP.HCM, Ngy 31 thng 1 nm 2008 Gim c

NGUYNBNGPHI

BI QUANG THNH

TRNH TH VIN

II. HNH THC NHT K S CI Trong hnh thc k ton Nht k s ci hn ch bt cc dng trong Nht k S ci ta c th lp cc Bng tng hp chng t (thu tin mt, chi tin mt, mua hng, bn hng, cc nghip v khc) ri ghi vo Nht k - S ci. Nu trong trng hp doanh nghip c s lng cc nghip v kinh t pht sinh trong k t th ta c th ghi thng cc nghip v vo Nht k-S ci 1. Cu trc Bng tng hp chng t v Nht k s ci Bng tng hp chng t

Nht k s ci

Nguyn Bng Phi

74

Tin Hc K Ton

2. S lp s H thng ti khon cp 1 S tp hp nghip v k ton 3. K thut lp s 3.1. Bng tng hp chng t Bng tng hp chng t l cc s nht k dng ghi chp ni dung nghip v kinh t pht sinh theo tng loi chng t, nh vy v cu trc cc Bng tng hp chng t tng i ging cc s nht k chuyn dng ca hnh thc k ton Nht k chung nn k thut lp cc Bng tng hp chng t c thc hin tng t. Hnh thc Nht k S ci Bng tng hp chng t thu tin mt Bng tng hp chng t chi tin mt Bng tng hp chng t bn hng Bng tng hp chng t mua hng Kt qu Bng tng hp chng t thu tin mt: Hnh thc Nht k chung s c Nht k thu tin lp Nht k chi tin tng t Nht k bn hng nh Nht k mua hng Bng tng hp chng t Nht k - S ci

3.2. Nht k S ciNguyn Bng Phi 75

Tin Hc K Ton

Bc 1: - Do trong Bng danh mc ti khon ta khai bo v theo di cc ti khon chi tit nn c c s d u ca cc ti khon tng hp ta cn thc hin thao tc trung gian l tng hp s d u ca cc ti khon cp 1 t s d u ca cc ti khon chi tit - Ti sheet HTTK1, lp cng thc cho ct s d u (SDD TKC1) D5-SDD TKC1 =SUMIF(SHTK3;A5&*;SDD) Trong : SHTK3: l vng s hiu ti khon chi tit trong sheet DMTK SDD: l vng s d u ca cc ti khon chi tit trong sheet DMTK A5 l cha SHTK cp 1 u tin ca sheet HTTK1 - truy xut nhanh s d u ca cc ti khon trong s Nht k S ci ta thc hin lp thm 2 ct ph trong sheet HTTK1, l ct d u k bn n ca TK cp 1 (DKNO TKC1) v ct d u k bn c ca TK cp 1 (DKCO TKC1) Ct DKNO TKC1: Nu Loi TK l N (n) v s d u l s dng hoc Loi TK l C (c) v s d u l s m th ti khon c s d u k bn n =IF(OR(AND(B5="N";D5>0);AND(B5="C";D50);AND(B5="N";D50 th ta s c s d cui k bn n, ngc li nu kt qu l s m ng ngha vi s d cui k bn c, khi s d cui k nn n l s 0. =MAX(0;G$5+G1001-H$5-H1001) H1002-S d cui k bn c TK111 Nu kt qu cng thc =DDCO+PSCO-DDNO-PSNO>0 th ta s c s d cui k bn c, ngc li nu kt qu l s m ng ngha vi s d cui k bn n, khi s d cui k bn c l s 0. =MAX(0;H$5+H1001-G$5-G1001)Nguyn Bng Phi 78

Tin Hc K Ton

+ Sao chp cng thc: chn khi t G1001:H1002, sao chp theo chiu ngang t TK111 n TK911 Bc 3: Thc hin nh dng d liu, xem, kim tra d liu ca s v in Bc 4: Thc hin lu tr bng tnh Excel k ton (Xem Nht k S ci phn ph lc B.) III. HNH THC CHNG T GHI S Trong hnh thc k ton Chng t ghi s ta lp cc Chng t ghi s dng tp hp cc nghip v kinh t pht sinh theo ni dung kinh t hay theo i tng k ton. Nh vy, so vi hnh thc Nht k chung ta lp cc nht k chuyn dng th hnh thc Chng t ghi s s lp cc chng t ghi s s tng ng. Nh vy, trong phn ny ta s tin hnh lp cc Chng t ghi s nh sau: Chng t ghi s thu tin mt, Chng t ghi s chi tin mt, Chng t ghi s mua hng, Chng t ghi s bn hng, Chng t ghi s cc nghip v khc. 1. Cu trc cc Chng t ghi s

2. S lp s S tp hp nghip v k ton 3. K thut lp cc chng t ghi s 3.1. Cc loi Chng t ghi s Thu tin mt, Chi tin mt, Bn hng, Mua hng Chng t ghi s Thu tin mt s Nht k chng t ghi s

Nguyn Bng Phi

79

Tin Hc K Ton

Chng t ghi s Chi tin mt s

Chng t ghi s Bn hng s

Chng t ghi s Mua hng s Nguyn Bng Phi 80

Tin Hc K Ton

Bc 1: - Chn 1 sheet trng trong tp tin Excel k ton, t tn sheet CTGS - Thc hin th