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bi:
Cng ty TNHH Thnh Cng chuyn sn xut mt mt hng T g
a ch: s 128 L Vn S, Phng 6, Qun 3, Thnh Ph H Ch Minh
M s thu: 0311680044
Cng ty ny hot ng t ngy 12/2/2012
(Cc bn xem file Thong tin Cong ty nm r hn)
S d ban u ca Cty (Cc bn xem File So. Du. Dau. Nam.2014 bit s d u k ca Cng ty t ghi vo s d u k ca s ci v s chi tit)
Trong nm 2014 c cc nghip v kinh t pht sinh nh sau (Gi s duy nht trong nm 2014 ch pht sinh nhng nghip v ny tc l ch pht sinh nghip v ca thng 1/2014)
Nghip v 1:
Ngy 01/01/2014, Nhn vin Thanh Sn lm t khai thu mn bi nm 2014 k khai qua mng. Sau khi np t khai thu, k ton trng lp phiu chi s PC1401001 02 lin chi tin thu mn bi 1.500.000 ng. Phiu chi trnh Gim c v k ton trng k duyt. Sau 01 phiu chi c chuyn sang th qu, th qu cn c phiu chi tin hnh chi tin v k tn xc nhn trn phiu chi.Ngi nhn tin Nguyn Thanh Sn nhn tin v k tn xc nhn.
Cng ngy nhn vin Thanh Sn n Ngn hng do Kho bc nh nc qun 3 ch nh ( l Ngn hng VietcCombank-Chi nhnh Qun 3) np tin thu mn bi vo kho bc nh nc Qun 3. V Nhn vin ngn hng cp cho Anh Sn 01 bn giy np tin vo ngn sch nh nc.
Lu :B chng t kp chung vo l Giy np tin vo ngn sch nh nc v phiu chi+t khai thu mn bi
Nghip v 2:
Ngy 02/01/2014 Thanh Sn tin hnh lp Sc s 0000013rt tin VN - ngn hng BIDV v nhp qu tin mt s tin 50.000.000 ng, trnh gim c v k ton trng k duyt v ng du cng ty trn t Sc. Sau Nguyn Thanh Sn mang Sc + giy gii thiu + CMND ra ngn hng BIDV rt tin v c Ngn hng cp cho 1 chng t l giy rt tin. S tin rt t Ti khon ngn hng BIDV nhp qu tin mt theo phiu thu s PT1401001.
Lu :b chng t kp chung l Giy rt tin ca ngn hng v Phiu thu
Bit thng tin cn ghi trn T Sec nh sau:
S ti khon ti BIDV: 1900450001126
Ngi k pht: L quc
K ton trng: Ng Hong Huy
Tn Cng ty: Cng ty TNHH Thnh Cng
Ngy k pht 2/1/2014
Nghip v 3:
Ngy 02/01/2014 cn c trn bo co tn kho v kim k kho vt liu inh khng cn sn xut, Trn Mnh Hng Qun l b phn sn xut lm giy ngh tm ng s 009/0114TU mua inh s tin 7.040.000. Trn Mnh Hng a Gim c k duyt trn giy ngh tm ng.sau Trn Mnh Hng xung phng k ton a giy ngh tm ng. K ton tin hnh lp phiu chi s PC1401002k tn v trnh Gim c v k ton trng k duyt. Sau k ton chuyn phiu chi qua th Qu chi tin. Th qu nhn phiu chi tin hnh chi tin v k tn, nhn vin Trn Mnh Hng nhn tin v k tn, ghi r h tn vo mc Ngi nhn tin.
Lu : b chng t kp chung vo l Phiu chi +Phiu ngh tm ng mua inh
Nghip v 4:
Ngy 03/01/2014 theo iu khon thanh ton trn hp ng s 15.13/HDMHk vi cng ty Hong Sn nhn vin k ton Thanh Sn tin hnh lp y nhim chi(02 lin) thanh ton cho cng ty Hong Sn theo ha n s 0003566ngy 18/12/2013 s tin 45.000.000 ng ng vi thi hn trn hp ng. Thanh Sn trnh Gim c v k ton trng k duyt v ng mc cng ty trn y nhim chi. Sau Thanh Sn mang y nhim chi ra ngn hng BIDV Phng giao dch 2, ngn hng chuyn tin theo y nhim chi. Nhn vin ngn hng k tn, ng mc ngn hng trn y nhim chi v tr li cho Thanh Sn 01 lin ca y nhim chi
Lu : K ton photo ha n ti chnh, hp ng kinh t, bin bn bn giao g v thanh l hp ng kp chung vo y nhim chi. Hoc cc bn khng cn photo kp chung m lu ti thi im lc u pht sinh. Cc bn xem v c cch lu file trong bi vit t chc cng tc k ton, lu chng t sao cho d tm l c.
Bit thng tin cn c trong UNC ca Ngn hng BIDV nh sau:
Ngi ph hng: Cng ty TNHH Hong Sn; S ti khon ti Ngn hng Vietcombank chi nhnh Qun 5 nh sau: 000412000142
Ngi yu cu tr: Cng Ty TNHH Thnh Cng; S ti khon ti Ngn hng BIDV-Phng giao dch s 2 nh sau: 1900450001126
Nghip v 5:
Ngy 03/01/2014 cn c vo bo co tn kho cui ngy 02/01/2014 ca Th kho Phm Thanh Sn, Nguyn vt liu G s lng tn t khng sn xut. Nhn vin Trn Mnh Hng tin hnh lp phiu xut mua G thm 3.000 m2 sn xut v trnh Gim c k duyt. Sau khi Gim c k duyt Trn Mnh Hng a phiu xut xung B phn thu mua.
B phn thu mua tin hnh lin h vi nh cung cp -cng ty Thanh V. Hai bn tha thun v s lng v gi c. Sau b phn thu mua lp n t hng 01.14/DDH v trnh Gim c k duyt s lng 3.000m2, n gi cha bao gm VAT 10% 70.133/m2. Sau khi Gim c k duyt n t hng, b phn thu mua gi n t hng qua cng ty Thanh V. Hai bn k hp ng mua bn s 01.14/HDMH. Cng ngy cng ty Thanh V giao hng km ha n s: 0002341 cho cng ty Thnh Cng. Th kho Phm Thanh Sn tin hnh nhn hng lp phiu nhp kho s NK1401001 v k tn trn bin bn giao hng ca cng ty Thanh V.Cha thanh ton cho cng ty Thanh V.
Lu : B chng t kp chung: Phiu ngh mua vt t; Ha n; Bin ban giao vt t; Hp ng mua vt t; Phiu nhp kho; Phiu xut kho ca bn bn
Nghip v 6:
Ngy 03/01/2014 cn c vo bo co tn kho cui ngy 02/01/2014 ca Th kho Phm Thanh Sn, Nguyn vt liu sn s lng tn t khng sn xut. Nhn vin Trn Mnh Hng tin hnh lp phiu xut mua sn thm 2.500 lt sn xut v trnh Gim c k duyt. Sau khi Gim c k duyt Trn Mnh Hng a phiu xut xung B phn thu mua.
B phn thu mua tin hnh lin h vi nh cung cp - cng ty Hng Cng. Hai bn tha thun v s lng v gi c. Sau b phn thu mua lp n t hng v trnh Gim c k duyt s lng 2.500 lt, n gi cha bao gm VAT 10% 60.000 / lt. Sau khi Gim c k duyt n t hng, b phn thu mua gi n t hng qua cng ty Hng Cng. Hai bn k hp ng mua bn s 02.14/HDMH. Cng ngy cng ty Hng Cng giao hng km ha n s: 0000141cho cng ty Thnh Cng. Th kho Phm Thanh Sn tin hnh nhn hng lp phiu nhp kho s NK1401002v k tn trn Bin bn giao hng ca cng ty Hng Cng. Cha thanh ton cho cng ty Hng Cng.
Lu : B chng t kp chung gm: n t hng; Hp ng; Ha n; Bin bn bn giao; Phiu nhp kho; Phiu xut kho bn bn
Nghip v 7:
Ngy 05/01/2014 theo iu khon thanh ton trn hp ng s 01.14/HDMHk vi cng ty Thanh V nhn vin k ton Thanh Sn tin hnh lp y nhim chi(2 lin) thanh ton cho cng ty Thanh V theo ha n s 0002341 s tin 231.440.00 ng ng vi thi hn trn hp ng. Thanh Sn trnh Gim c v k ton trng k duyt v ng mc cng ty trn y nhim chi. Sau Thanh Sn mang y nhim chi ra ngn hng BIDV Phng giao dch 2, ngn hng chuyn tin theo y nhim chi. Nhn vin ngn hng k tn, ng mc ngn hng trn y nhim chi v tr li cho Thanh Sn 1 lin ca y nhim chi.
Bit ti khon Cty TNHH Thnh Cng ti BIDV phng giao dch 2 l: 1900450001126
Bit ti khon Cty TNHH Thnh V ti NH Viettinbank-CN G Vp: 0071000045008
Ch ti khon L quc; K ton trng: Ng Hong Huy
Lu :ng thi Thanh Sn photo ha n mua hng, bin bn bn giao hng, bin bn thanh l hp ng, Hp ng , phiu xut kho km chung vo y nhim chi.Hoc cc bn khng cn photo kp chung m lu ti thi im lc u pht sinh nghip v (Cc bn xem v c cch lu file trong bi vit t chc cng tc k ton, lu chng t sao cho d tm l c).
Nghip v 8:
Ngy 05/01/2014 theo hp iu khon thanh ton k kt trn Hp ng s 01.14/HDNK k ngy 15/12/2013 (Hp ng nhp khu ny do pha nc ngoi lp). Nhn vin k ton Thanh Sn tin hnh lp y nhim chi (02 lin) thanh ton cho nh xut khu Cng ty Como s tin 7.500 USD ( t gi 20.000 VND/USD).
Thanh Sn trnh Gim c v k ton trng k duyt v ng mc trn y nhim chi. Sau Thanh Sn mang y nhim chi ra ngn hng Vietcombank CN Bnh Thnh (s ti khon l 1900450001126) , ngn hng chuyn tin theo y nhim chi.Nhn vin ngn hng k tn, ng mc ngn hng trn y nhim chi v tr li cho Thanh Sn 01 lin ca y nhim chi.
Lu : B chng t kp chung l y nhim chi+Hp ng nhp khu
Bit thng tin bn bn nh sau
Como Lmt
S ti khon:
Ngn hng : Unitaded ovrsea Banh
K ton trng: Ng Hong Huy
Gim c: L Quc
Nghip v 9:
Ngy 05/01/2014 cn c vo bo co tn kho cui ngy 04/01/2014 ca Th kho Phm Thanh Sn, Nguyn vt liu keo s lng tn t khng sn xut. Nhn vin Trn Mnh Hng tin hnh lp phiu xut mua keo thm 600 lt sn xut v trnh Gim c k duyt. Sau khi Gim c k duyt Trn Mnh Hng a phiu xut xung B phn thu mua.
B phn thu mua tin hnh lin h vi nh cung cp - cng ty Vinh Pht. Hai bn tha thun v s lng v gi c. Sau b phn thu mua lp n t hng 03.14/DDH v trnh Gim c k duyt s lng 600 lt, n gi cha bao gm VAT 10% 50.000/lt. Sau khi Gim c k duyt n t hng, b phn thu mua gi n t hng qua cng ty Vinh Pht. Hai bn k hp ng mua bn s03.14/HDMH. Cng ngy cng ty Vinh Pht giao hng km ha n s: 0005412cho cng ty Thnh Cng. Th kho Phm Thanh Sn tin hnh nhn hng lp phiu nhp kho s NK1401003v k tn trn bin bn giao hng ca cng ty Vinh Pht. Cha thanh ton cho cng ty Vinh Pht.
Lu :B chng t kp chung: Hp ng; n t hng; Phiu ngh mua vt t; ha n; Bin bn bn giao; Phiu nhp kho; Phiu xut kho bn bn
Nghip v 10:
Ngy 06/01/2014 Nhn vin Trn Mnh Hng mua nguyn vt liu inh theo ha n s 0001235 ca cng ty Tin t, thanh ton bng tin tm ng mua nguyn vt liu.
Th kho Phm Thanh Sn nhn nguyn vt liu inh v lp phiu nhp kho s NK1401004. Nhn vin Trn Mnh Hng tin hnh lp phiu ngh thanh ton tm ng km ha n s 0001325 np cho phng k ton
Lu :Phiu nhp kho; ha n; Giy ngh thanh ton tm ng
Nghip v 11:
Ngy 06/01/2014 l hng Knh nhp khu vn chuyn v ti Cng Ct Li. nhn vin Thanh Sn ra cng Si Gn KV 1 Ct Li(Qun 2) lm th tc, kim tra hng ha v nhn hng v kho cng ty. Hng v n cng ty, Th kho Phm Thanh Sn nhn hng v lp phiu nhp kho s NK1401004.
Cn c vo t khai hi quan s 10877 ngy 06/01/2014: mt hng Knh, s lng 1.000m2, n gi 7,5USD/m2 ( t gi trn t khai 20.050 VND/USD, thu nhp khu 2% 3.007.500 ng, thu GTGT 10% 15.338.250 ng, nhn vin Thanh Sn tin hnh lp giy np tin vo ngn sch nh nc 02 bn ng thu nhp khu v thu GTGT hng nhp khu. Sau nhn vin Thanh Sn mang tin v giy np tin n kho bc nh nc qun 2 np tin thu (c kho bc nh nc Qun 2 chi n Ngn Hng TMCPCT VN CN Si Gn). Nhn vin ngn hng thu tin thu, k tn, ng mc trn giy np tin vo ngn sch nh nc v tr li cho Thanh Sn 01 bn giy np tin vo ngn sch nh nc.
Bit m NDKT ca thu GTGT hng nhp khu l: 1702 v m chng l 754
Bit m NDKT ca thu nhp khu l 1902 v M chng l 754
Bit C quan qun l thu l Chi cc Hi quan Cng SG KV 1 Ct Li
Bit Loi hnh XNK: NKD01
Bit Kho bc nh nc: Kho bc nh nc qun 2
Lu :+B chng t kp chung: Phiu nhp kho; T khai hi quan;Hp ng ha n thng mi; Packing list; C/O
+Giy np tin vo ngn sch nh nc+phiu chi
Nghip v 12:
Ngy 06/01/2014 theo Phiu xut vt t ca Trn Mnh Hng. K ton Thanh Sn tin hnh lp phiu xut kho chuyn cho Th kho Phm Thanh Sn tin hnh xut kho nguyn vt liu theo phiu xut kho s XK140100102 lin trnh gim c k. Th kho gi 1 lin phiu xut kho v K ton kho gi 1 lin phiu xut kho
Sau th kho tin hnh xut kho theo s lng sau: 2.400 m2 g, 400 lt keo, 80 kg inh, 2.000 lt sn. Ngi nhn Trn Mnh Hng nhn nguyn vt liu v k tn vo mc ngi nhn hng trn phiu xut kho
Lu : +Th kho s theo di v mt s lng ca tng mt hng bng th kho i chiu vi k ton bng s chi tit ca tng mt hng. Nh l m ca tng mt hng tn kho ca th kho v k ton kho phi thng nht vi nhau.
+B chng t kp chung l: Phiu ngh xut vt t+Phiu xut kho
Nghip v 13:
Ngy 07/01/2014, nhn c giy bo c cng ty Thanh H thanh ton cng n theo ha n s 0001318, hp ng s 18.13/HDMH ngy 10/12/2013s tin l 122.000.000 ng.
Lu : K ton photo ha n bn hng , hp ng kinh t, bin bn bn giao hng ha, bin bn thanh l hp ng kp chung vo giy bo c ca Ngn hng. Hoc nu khng photo thi lu cc chng t gc pht sinh ti thi im nghip v kinh t pht sinh, cc bn c th xem bi vit v cch lu chng t trong bi vit t chc cng tc k ton. Lu chng t sao cho d tm l c
Nghip v 14:
Ngy 07/01/2014, K ton lp phiu chi s PC1401005chi tin tm ng cho nhn vin Nguyn Th Thanh Nhn mua vn phng phm thng 01.2014 1.070.000. Cng ngy nhn vin Nguyn Th Thanh Nhn mua vn phng phm v s dng ti b phn vn phng theo ha n lca ca hng Hng n.
Lu : B chng t kp chung: Phiu chi+Ha n l
Nghip v 15:
Ngy 07/01/2014, theo Phiu ngh xut vt t ca Trn Mnh Hng.K ton Thanh Sn tin hnh lp phiu xut kho (2 lin) gi qua cho Th kho Phm Thanh Sn tin hnh xut kho nguyn vt liu theo phiu xut kho s XK1401002 02 lin trnh gim c k. Th kho gi 1 lin v b phn k ton kho gi 1 lin ghi s.
Sau th kho tin hnh xut kho theo s lng sau: 800m2 knh. Ngi nhn Trn Mnh Hng nhn nguyn vt liu v k tn vo mc ngi nhn hng trn phiu xut kho.
Lu : +Th kho s theo di v mt s lng ca tng mt hng bng th kho i chiu vi k ton bng s chi tit ca tng mt hng. Nh l m ca tng mt hng tn kho ca th kho v k ton kho phi thng nht vi nhau.
+ B chng t kp chung: phiu xut vt t +Phiu xut kho
Nghip v 16:
Ngy 08/01/2014 do yu cu b phn bn hng, Nguyn Th Thanh Huyn lm phiu xut mua xe t phc v cng vic bn hng. Phiu xut trnh v Gim c k duyt. Sau Nguyn Th Thanh Huyn mang phiu xut xung b phn thu mua. B phn thu mua nhn phiu xut v lin h vi nh cung cp cng ty CP Lc Pht. Hai bn tha thun gi c.
Sau b phn thu mua lp n t hng s 04.14/DDH vi ni dung mua xe t ti Huyndai, s lng 1 ci, n gi 460.000.000/ ci cha bao gm VAT 10% trnh Gim c k duyt. Sau cng ty Lc Pht tin hnh lp hp ng mua bn s 01.14/HDMTS, Gim c hai bn k v ng mc trn hp ng.
Cng ngy cng ty Lc Pht giao xe t ti Huyndai km theo ha n s 0001456. Nhn vin Thanh Sn nhn xe ti v k tn trn bin bn bn giao hng ha ca cng ty Lc Pht. Nhn vin Thanh Sn bn giao li xe t cho b phn bn hng.
ng thi ngy 08/01/2014 nhn vin Thanh Sn tin hnh lp phiu chi s PC1401006 02 lin s tin 4.600.000 ng. Phiu chi c Gim c v k ton trng k duyt. 01 phiu chi c chuyn sang th qu, cn c vo phiu chi th qu tin hnh chi tin, k xc nhn trn phiu chi. Ngi nhn tin Thanh Sn nhn tin v k xc nhn phiu chi. Sau nhn vin Thanh Sn n Kho Bc Nh nc qun 3 np l ph trc b v c kho bc nh nc ch nh n Ngn Hng TMCPCT VN CN Si Gn np, sau khi np xong th c ngn hng cp cho giy np tin vo ngn sch nh nc c ng mc.
Lu :+Phiu ngh mua xe; n t hng; Hp ng; Ha n; Bin bn bn giao xe
+ Phiu chi+ giy np tin vo ngn sch nh nc
Nghip v 17:
Ngy 09/01/2014 theo iu khon thanh ton trn hp ng s 02/2014.HDMB k vi cng ty Hng Cng nhn vin k ton Thanh Sn tin hnh lp y nhim chi(02 lin) thanh ton cho cng ty Hng Cng theo ha n s 0000141 s tin 165.000.000 ng ng vi thi hn trn hp ng. Thanh Sn trnh Gim c v k ton trng k duyt v ng mc cng ty trn y nhim chi. Sau Thanh Sn mang y nhim chi ra ngn hng BIDV Phng giao dch 2, ngn hng chuyn tin theo y nhim chi. Nhn vin ngn hng k tn, ng mc ngn hng trn y nhim chi v tr li cho Thanh Sn 1 lin ca y nhim chi.
Lu : ng thi Thanh Sn photo ha n mua hng, bin bn bn giao hng, bin bn thanh l hp ng, Hp ng , phiu xut kho km chung vao y nhim chi.Hoc cc bn khng cn photo kp chung m lu ti thi im lc u pht sinh (Cc bn xem v c cch lu file trong bi vit t chc cng tc k ton, lu lm sao min sao tm c chng t mt cch d dng l c).
Nghip v 18:
Ngy 09/01/2014 theo yu cu lm vic ca b phn k ton, Thanh Sn lp phiu xut mua 1 my in trnh Gim c k duyt. Sau Thanh Sn a phiu xut xung B phn thu mua. B phn thu mua tin hnh lin h vi nh cung cp - cng ty Hong Long. Hai bn tha thun v gi c.
Sau b phn thu mua lp n t hng s 05.14/DDHv trnh Gim c k duyt s lng 01 ci, n gi cha bao gm VAT 10% 3.000.000/ci. Sau khi Gim c k duyt n t hng, b phn thu mua gi n t hng qua cng ty Hong Long. Cng ngy cng ty Hong Long giao hng km ha n s: 00001420cho cng ty Thnh Cng. Thanh Sn k tn trn phiu xut khoca cng ty Hong Long. My in c a vo s dng ti phng k ton. Thanh Sn lp v k tn trn phiu chi s PC1401007 02 lin, sau trnh Gim c v K ton trng k duyt. Phiu chi sau khi c k duyt chuyn 01 lin sang th qu, th qu cn c vo phiu chi tin hnh chi tin cho Nguyn Vn Hong nhn vin giao hng ca cng ty Hong Long, th qu k tn trn phiu chi. Nguyn Vn Hong nhn tin v k tn trn phiu chi tin. Phiu chi lp 3 lin
Lu : K ton ng thnh 1 tp chng t ca nghip v ny gm: Phiu chi;Phiu ngh mua hng;Ha n, n t hng, Phiu xut kho bn bn
Nghip v 19:
Ngy 10/01/2014 theo iu khon thanh ton trn hp ng s 03/2014.HDMB k vi cng ty Vinh Pht nhn vin k ton Thanh Sn tin hnh lp y nhim chi(02 lin) thanh ton cho cng ty Vinh Pht theo ha n s 0005412 s tin 33.000.000 ng ng vi thi hn trn hp ng. Thanh Sn trnh Gim c v k ton trng k duyt v ng mc cng ty trn y nhim chi. Sau Thanh Sn mang y nhim chi ra ngn hng BIDV Phng giao dch 2, ngn hng chuyn tin theo y nhim chi. Nhn vin ngn hng k tn, ng mc ngn hng trn y nhim chi v tr li cho Thanh Sn 01 lin ca y nhim chi.
Lu : Sau Thanh Sn photo ha n, ha n, hp ng kinh t, bin bn thanh l hp ng, bin bn bn giao v phiu xut kho kp chung vo UNC hoc cc bn khng cn photo kp chung m lu ti thi im lc u pht sinh (Cc bn xem v c cch lu file trong bi vit t chc cng tc k ton, lu sao cng c min sao tra cu c chng t l tt nht)
Nghip v 20:
Ngy 11/01/2014 cng ty Thnh Cng quyt nh nhng bn xe t Isuzu cho cng ty Thnh Pht. Cng ty Thnh Cng lp Hi ng kim k nh gi li Ti sn. Theo bin bn kim k th ti sn c nguyn gi 200.000.000 ng, hao mn ly k 62.096.774 ng. Cng ty Lp bin bn thanh l ti sn bn cho cng ty Thnh Pht vi gi 120.000.000 ng cha bao gm 10% VAT. Hi ng kim k trnh Gim c k duyt bin bn thanh l ti sn v bin bn kim k Ti sn.
Cng ty Thnh Cng lp hp ng mua bn s 01.14/HDBTSgi cng ty Thnh Pht. Tng Gim c hai bn k tn v ng mc trn hp ng.Cn c vo bin bn thanh l ti sn v hp ng nhn vin Thanh Sn lp ha n s 0001320xut bn t Isuzu cho cng ty Thnh Pht vi gi 120.000.000 ng cha bao gm VAT 10% cha thanh ton tin. Cng ngy cng ty Thnh Pht n nhn hng km ha n. Ngi nhn hng Nguyn Vn Sang nhn xe v k tn ngi nhn hng trn bin bn giao nhn hng ca cng ty Thnh Cng.
Lu : K ton kp chung b chng t thanh l xe gm: hp ng mua bn; Ha n; Bin bn bn giao; Bin bn thanh l xe
Nghip v 21:
Ngy 15/01/2014 theo iu khon thanh ton theo hp ng s 19.13/HDBH.HDMB k vi cng ty Tm Pht ngy 13/12/2013. Cng ty Tm Pht chuyn khon thanh ton 50.000.000 ng thanh ton cho ha n s 0001319 ngy 13/12/2014. Cng ty TNHH Thnh Cng nhn c giy bo c Ngn Hng BIDV- phng giao dch 2.
Lu : ng thi k ton photo ha n bn ra, Hp ng kinh t, bin bn giao hng, phiu xut kho, bin bn thanh l kp chung vo Giy bo c. hoc cc bn khng cn photo kp chung m lu ti thi im lc u pht sinh (Cc bn xem v c cch lu file trong bi vit t chc cng tc k ton, lu file chng t lm sao d tm l c).
Nghip v 22:
Ngy 15/01/2014 theo iu khon thanh ton trn hp ng thu nh lm vn phng s 01.12/HDTN k vi Nguyn Anh Chu. Ngy 15/01/2014 Nguyn Anh Chu ln chi cc thu Qun 3 xut ha n s 1458230tin thu nh thng 01/2014.
Sau Nguyn Anh Chu mang ha n n gi cng ty Thnh Cng. Cn c ha n nhn vin k ton Thanh Sn tin hnh lp y nhim chi(2 lin) thanh ton cho tin thu nh theo ha n s 1458230 s tin 32.000.000 ng ng vi thi hn trn hp ng. Thanh Sn trnh Gim c v k ton trng k duyt v ng mc cng ty trn y nhim chi. Sau Thanh Sn mang y nhim chi ra ngn hng BIDV Phng giao dch 2, ngn hng chuyn tin theo y nhim chi. Nhn vin ngn hng k tn, ng mc ngn hng trn y nhim chi v tr li cho Thanh Sn 1 lin ca y nhim chi
Lu :
+Tin thu nh ca c nhn m ca c nhn c doanh thu cho thu nh t 100 triu ng tr xung th khng phi chu thu GTGT v thu TNCN tc l khng phi ln cc thu mua ha n theo nh CV 2720/TCT-CS ngy 18/6/2014 hng dn cng nh CV3609/TCT-CS ngy 26/08/2014, tc l lc ny ch cn lm mu 01/TNDN theo TT78.
+Kp chung chng t l UNC v ha n ti chnh vo nu c th th photo hp ng thu nh kp chung vo cn khng th lu hp ng thu nh 1 file ring v hp ng mua vo
Nghip v 23:
Ngy 15/01/2014 theo iu khon thanh ton trn hp ng thu nh lm xng s 01.12/HDTNX k vi Nguyn Kim Ngn. Ngy 15/01/2014 Nguyn Kim Ngn ln chi cc thu Qun 3 xut ha n 0145733tin thu nh thng 01/2014. Sau Nguyn Kim Ngn mang ha n n gi cng ty Thnh Cng. Cn c ha n nhn vin k ton Thanh Sn tin hnh lp y nhim chi(2 lin) thanh ton cho tin thu nh theo ha n 1458230 s tin 10.000.000 ng ng vi thi hn trn hp ng. Thanh Sn trnh Gim c v k ton trng k duyt v ng mc cng ty trn y nhim chi.
Sau Thanh Sn mang y nhim chi ra ngn hng BIDV Phng giao dch 2, ngn hng chuyn tin theo y nhim chi. Nhn vin ngn hng k tn, ng mc ngn hng trn y nhim chi v tr li cho Thanh Sn 01 lin ca y nhim chi.
Lu:
+Tin thu nh ca c nhn m ca c nhn c doanh thu cho thu nh t 100 triu ng tr xung th khng phi chu thu GTGT tc l khng phi ln cc thu mua ha n theo nh CV 2720/TCT-CS ngy 18/6/2014 hng dn cng nh CV3609/TCT-CS ngy 26/08/2014, tc l lc ny ch cn lm mu 01/TNDN theo TT78.
+Kp chung chng t l UNC v ha n ti chnh vo nu c th th photo hp ng thu nh kp chung vo cn khng th lu hp ng thu nh 1 file ring v hp ng mua vo
Nghip v 24
Ngy 15/01/2014 theo yu cu lm vic ca b phn k ton, Thanh Sn lp phiu xut mua 1 b my tnh bn trnh Gim c k duyt. Sau Thanh Sn a phiu xut xung B phn thu mua. B phn thu mua tin hnh lin h vi nh cung cp - cng ty Hong Long. Hai bn tha thun v gi c. Sau b phn thu mua lp n t hng 06.14/DDHv trnh Gim c k duyt s lng 01 ci, n gi cha bao gm VAT 10% 6.000.000/ci. Sau khi Gim c k duyt n t hng, b phn thu mua gi n t hng qua cng ty Hong Long.
Cng ngy cng ty Hong Long giao hng km ha n s: 00001425 cho cng ty Thnh Cng. Thanh Sn k tn trn phiu xut khoca cng ty Hong Long. My tnh bn c a vo s dng ti phng k ton. Thanh Sn lp v k tn trn phiu chi s PC1401008 02 lin, sau trnh Gim c v K ton trng k duyt. Phiu chi sau khi c k duyt chuyn 01 lin sang th qu, th qu cn c vo phiu chi tin hnh chi tin cho Nguyn Vn Hong nhn vin giao hng ca cng ty Hong Long, th qu k tn trn phiu chi. Nguyn Vn Hong nhn tin v k tn trn phiu chi tin.
Lu :K ton kp chung phiu chi; Ha n; n t hng; Phiu ngh mua hng; Phiu xut kho bn bn thnh 1 b chng t hon chnh
Nghip v 25:
Ngy 16/01/2014 do yu cu ca b phn sn xut, nhn vin Trn Mnh Hng tin hnh lp phiu xut mua xng A92 695 lt chy my v trnh Gim c k duyt. Sau khi Gim c k duyt Trn Mnh Hnga phiu xut xung B phn thu mua. B phn thu mua tin hnh lin h vi nh cung cp - cng ty Xng Du Si Gn. Hai bn tha thun v s lng v gi c. Sau b phn thu mua lp n t hng 07.14/DDHv trnh Gim c k duyt s lng 695 lt, n gi cha bao gm VAT 10% 23.544/lt.
Sau khi Gim c k duyt n t hng, b phn thu mua gi n t hng qua cng ty Xng Du Si Gn. Cng ngy cng ty Xng Du Si Gn giao hng km ha n s 0005781cho cng ty Thnh Cng. Th kho Phm Thanh Sn tin hnh nhn hng v k tn trn bin bn giao hng ca cng ty Xng Du Si Gn. Sau ha n v bin bn giao nhn hng c chuyn ln phng k ton. K ton cn c vo ha n v bin bn giao nhn hng tin hnh lp phiu chi s PC140100902 lin trnh Gim c v k ton trng k duyt. Sau 01 phiu chi c chuyn sang th qu, th qu cn c vo phiu chi tin hnh chi tin v k tn trn phiu chi. Ngi giao hng Phm Tun nhn tin v k tn ngi nhn tin vo phiu chi. Ton b xng c chuyn thng xung b phn sn xut s dng.
Lu : Kp chung chng t gm: Phiu chi; n t hng; Hp ng; Ha n; Bin bn giao nhn hng v bin bn thanh l hp ng
Nghip v 26:
Cn c vo hp ng mua bn s 01.14/HDBH k ngy 07/01/2014 bn hng cho cng ty Thanh H, s lng 50 ci, n gi 2.000.000 / ci ( cha bao gm thu GTGT 10%). Ngy 17/01/2014 Thanh Sn xut ha n bn hng cho cng ty Thanh H s 0001321 mt hng 50 ci t g, n gi cha VAT 2.000.000 ng ci. Cn c vo ha n bn hng th kho lp phiu xut kho bn hng s BH1401001.
Ngi nhn hng Phm Thnh t nhn hng, k xc nhn ngi nhn hng trn phiu xut khov bin bn giao hng. Bn chu cha thu tin
Lu : Kp chung b chng t gm: Ha n;Bin bn bn giao; Hp ng; Phiu xut kho chung trong 1 b chng t
Nghip v 27:
Cn c vo hp ng mua bn s 02.14/HDBH k ngy 10/01/2014 bn hng cho cng ty Thanh H, s lng 100 ci, n gi 2.000.000 / ci ( cha bao gm thu GTGT 10%). Ngy 20/01/2014 Thanh Sn xut ha n bn hng cho cng ty Thanh H s 0001322mt hng 100 ci t g, n gi cha VAT 2.000.000 ng ci. Cn c vo ha n bn hng th kho lp phiu xut kho bn hng s BH1401002.
Ngi nhn hng Phm Thnh t nhn hng v k xc nhn ngi nhn hng trn phiu xut kho. Sau hng c giao n cng ty Thanh H km ha n, phiu xut kho v bin bn giao hng. Cng ty Thanh H nhn hng, k tn xc nhn trn bin bn giao hng v phiu xut kho. y l nghip v bn chu cha thu tin
Lu : Kp chung b chng t gm: Ha n;Bin bn bn giao; Hp ng; Phiu xut kho chung trong 1 b chng t
Nghip v 28:
Ngy 20/01/2014 cn c vo ha n s 0004879, k ton lp phiu chi s PC1401010 02 lin chi tin tip khch, k ton trnh Gim c v k ton trng k duyt. Sau 01 lin phiu chi s PC1401010 c chuyn qua cho th qu. Th qu tin hnh chi tin v k vo phiu chi. Ngi nhn tin PG Trn Trung Tn nhn tin v k tn xc nhn.
Lu : Kp chung b chng t gm: Ha n v phiu chi.
Nghip v 29:
Cn c vo hp ng mua bn s 03.14/HDBH k ngy 12/01/2014 bn hng cho cng ty Thanh H, s lng 80 ci, n gi 2.000.000 / ci ( cha bao gm thu GTGT 10%). Ngy 22/01/2014 Thanh Sn xut ha n bn hng cho cng ty Thanh H s 0001323mt hng 80 ci t g, n gi cha VAT 2.000.000 ng ci. Cn c vo ha n bn hng th kho lp phiu xut kho bn hng s BH1401003. Ngi nhn hng Phm Thnh t nhn hng v k xc nhn ngi nhn hng trn phiu xut kho. Sau hng c giao n cng ty Thanh H km ha n, phiu xut kho v bin bn giao hng.
Cng ty Thanh H nhn hng, k tn xc nhn trn bin bn giao hng v phiu xut kho.y l nghip v bn chu cha thu tin
Lu : Kp chung b chng t gm: Ha n;Bin bn bn giao; Hp ng; Phiu xut kho chung trong 1 b chng t
Nghip v 30:
Cn c vo hp ng mua bn s 04.14/HDBH k ngy 16/01/2014 bn hng cho cng ty Ngc Linh, s lng 20 ci, n gi 2.000.000 / ci ( cha bao gm thu GTGT 10%). Ngy 22/01/2014 Thanh Sn xut ha n bn hng cho cng ty Thanh H s 0001324mt hng 80 ci t g, n gi cha VAT 2.000.000 ng ci. Cn c vo ha n bn hng th kho lp phiu xut kho bn hng s BH1401004.
Ngi nhn hng Trn Linh Linh nhn hng v k xc nhn ngi nhn hng trn phiu xut kho. Sau hng c giao n cng ty Ngc Linh km ha n, phiu xut kho v bin bn giao hng. Cng ty Ngc Linh nhn hng, k tn xc nhn trn bin bn giao hng v phiu xut kho. y l nghip v bn chu cha thu tin.
Lu :Kp chung b chng t gm: Ha n;Bin bn bn giao; Hp ng; Phiu xut kho chung trong 1 b chng t
Nghip v 31:
31/01/2014 nhn c giy bo c khon li tin gi ngn hng thng 01/2014: 734.000 ng
Ngy 31/01/2014 nhn c giy bo n ph chuyn tin thng 01/2014: 33.000 ng
Ngy 31/01/2014 nhn c giy bo n ph ti khon thng 01/2014: 110.000 ng
Lu : b chng t l giy bo c; Giy bo n kp chung vo s ph ngn hng
Nghip v32
Ngy 31/01/2014 cn c giy bo tin in thng 01/2014 tin in 295.194 ng, thu GTGT 10% 29.519 ng, k ton lp phiu chi thanh ton tin in s PC1401011 02 lin, trnh phiu chi cho Gim c v k ton trng k duyt.
Sau 01 phiu chi c chuyn sang th qu, th qu tin hnh chi tin v k tn xc nhn trn phiu chi. Nhn vin in lc Nguyn Vn T nhn tin, a ha n tin in s 0063548 v k tn xc nhn ngi nhn tin trn phiu chi.
Lu : Phiu chi+Ha n tin in
Nghip v 33
Ngy 31/01/2014 cn c giy bo tin in thoi thng 01/2014 cc in thoi 480.000 ng, thu GTGT 10% 48.000 ng, k ton lp phiu chi thanh ton tin in s PC1401012 02 lin, trnh phiu chi cho Gim c v k ton trng k duyt.
Sau 01 phiu chi c chuyn sang th qu, th qu tin hnh chi tin v k tn xc nhn trn phiu chi. Nhn vin vin thng Nguyn Th Thanh Tho nhn tin, a ha n tin in thoi s0000049v k tn xc nhn ngi nhn tin trn phiu chi.
Lu : Phiu chi+Ha n tin in thoi
Nghip v 34
Ngy 31/01/2014 Cn c vo bng chm cng, hp ng lao ng, ph lc hp ng lao ng thng 01/2014, k ton lp Bng lng thng v bng trch cc khon BHXH, BHYT, BHTN, KPCD theo lng thng 01/2014
Tuy nhin, c c Hp ng lao ng v ph lc hp ng lao ng v Bng lng, th cc bn cn thc hnh Lp hp ng lao ng v ph lc hp ng lao ng cng nh Bng lng da trn s liu c cung cp bn di nh sau:
Vi thng tin ca v mc tin lng v ph cp ca tng nhn vin c cho bn di.
Tn nhn vin
Loi hp ng lao ng
Lng c bn
Ph cp trch nhim
in thoi
n tra
Xng xe
B phn vn phng
Nguyn Th Khnh
1 nm
6.000.000
2.000.000
1.000.000
600.000
600.000
Trn Trung Tn
1 nm
5.500.000
1.500.000
800.000
600.000
600.000
Ng Hong Huy
1 nm
4.800.000
1.000.000
600.000
600.000
200.000
Thanh Sn
1 nm
3.500.000
500.000
200.000
600.000
200.000
Nguyn Th Thanh Huyn
1 nm
3.500.000
500.000
200.000
600.000
200.000
Nguyn Th Thanh Nhn
1 nm
3.500.000
500.000
200.000
600.000
200.000
Cao Th Tng
1 nm
3.500.000
500.000
200.000
600.000
200.000
Phm Thanh Sn
1 nm
3.500.000
500.000
200.000
600.000
200.000
B phn sn xut
Trn Mnh Hng
1 nm
4.300.000
500.000
200.000
600.000
200.000
L Anh Tun
1 nm
3.300.000
500.000
200.000
600.000
200.000
Ng Trng Tn
1 nm
3.300.000
500.000
200.000
600.000
200.000
Nguyn Quc Huy
1 nm
3.300.000
500.000
200.000
600.000
200.000
Trn Thanh Nhn
1 nm
3.300.000
500.000
200.000
600.000
200.000
Nguyn Cng Hong
1 nm
3.300.000
500.000
200.000
600.000
200.000
Trn Vn Tm
1 nm
3.300.000
500.000
200.000
600.000
200.000
Cao Nguyn Tn
1 nm
3.300.000
500.000
200.000
600.000
200.000
on Tn Sn
1 nm
3.300.000
500.000
200.000
600.000
200.000
=>Da vo Hp ng mu v Ph lc hp ng mu cho trong folder Mau.Chung.Tu ca nghip v s 34 lp hp ng v ph lc hp ng lao n
Mu bng lng cc bn thc hnh nh sau:
=>Cc bn da vo folder mu bng lng thc tp trong Folder Mau.Chung.Tu cua nghip v s 34
Lu : Chng t kp chung ca tin lng: l bng lng; Bng chm cng; Phiu tnh lng (Nu tr tin mt)+ UNC nu chuyn khon (Hp ng lao ng+Ph lc hp ng lao ng th lu ring 1 file)
Nghip v 35
Ngy 31/01/2014 K ton lp bng trch khu hao TSC, bng phn b chi ph tr trc ngn hn v di hn thng 01/2014.
Cch lm:
Da vo bng khu hao ti sn c nh nm 2013; Bng phn b chi ph tr trc ngn hn v di hn nm 2013 cng trong Folder So.Du.Dau.Nam.2014 v vi s pht sinh trong thng 1/2014 tin hnh lp bng trch khu hao ti sn.
Mu bng tnh khu hao T1/2014 th cc bn xem trong Folder Mau.Chung.Tu ly mu m thc hnh
Nghip v 36
Ngy 31/01/2014 Cn c vo bo co nhp kho thnh phm ca b phn sn xut: thnh phm 350 thnh phm, sn phm d dang 30 sn phm. Tnh gi thnh thng 01 nm 2014.
Lu : bc chng t kp chung l phiu nhp kho thnh phm+Bo co nhp kho thnh phm
Bit rng:
Cng ty k khai thu GTGT theo phng php khu tr
Cng ty trch khu hao theo phng php ng thng
Hch ton hng tn kho theo phng php k khai thng xuyn, tnh gi hng tn kho theo phng php bnh qun 1 ln cui thng
Tnh gi thnh theo phng php gin n, nh gi chi ph sn phm d dang theo phng php nguyn vt liu trc tip
Yu cu:
T nhng nghip v kinh t pht sinh trn, k ton hy lp nhng chng t pht sinh lin quan n nhng nghip v trn. V sau T chng t hy tin hnh ghi vo nhng loi s sch c lin quan
Cui thng, k ton lp nhng loi chng t ca nghip v cui thng gm:
Bng phn b chi ph tr trc ngn hn, di hn v Bng trch khu hao TSCD thng 01/2014;
Bng lng v cc khon trch theo lng. Tp hp chi ph v tnh gi thnh sn phm ca thng 1/2014. Sau tin hnh thc hin cc bt ton cui thng va bt ton kt chuyn cng nh kha s
Lp t khai thu GTGT thng 01, quyt ton thu TNCN 2014, quyt ton thu TNDN 2014, BCTC nm 2014
* Lu :
+ Gi s rng trong nm 2014 cng ty ch pht sinh nghip v vo thng 1, cc thng cn li khng c nghip v kinh t pht sinh
+ Trc khi nhp cc nghip v kinh t pht sinh nm 2014, phi thc hin nhp s d u k cc ti khon, s d u k chi tit cc TK 131, 331, hng tn kho
+Lu giy np tin vo ngn sch nh nc theo nh TT119 th s c lm li theo mu mi, phn NDKT v M Chng s do Ngn hng v Kho bc nh nc ghi m khng phi do k ton ghi na.
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