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CHNG 7
K TON CC QU TRNH KINHDOANH CH YU TRONG DOANH
NGHIP
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Mc ch
1. Hiu qui trnh k ton ba giai on ca qu trnh kinhdoanh
2. Vn dng cc nguyn tc, phng php k ton phn tch cc nghip v k ton ch yu pht sinhtrong qu trnh kinh doanh ca doanh nghip
3. Lm quen vi cc s k ton tng hp
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KHI QUT V QU TRNH KINH DOANH
Nganhang
Ngi chovay Nha cungng Congnhan Nhanc Chu shu
HUY ONGVON
AU T
Giai oan cungcap Giai oan san
KINHDOANH
MUC TIEU
Ngan han: Tien Chng
khoan Khoanphai thu Hang tonkhoDai han: at, nhaxng May moc,thiet b Bang phat
minh, sangche, giay
TAI SAN NGUON HUY ONG
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VAI TR CA K TON
o lng, ghi chep, x ly thong tin vecac giao dch kinh doanh
Cung cap thong tin (chnh xac, kp thi)cho nhng ngi s dung e tr giupcho viec ra quyet nh
Ngi lm ke toan phai c s hiu bit thu ove hoat ong kinh doanh cua doanhnghiep e o lng, ghi chep, x ly,va cung cap cac thong tin ve hoatong SXKD cua doanh nghiep chnh xac,
trung thc, va kp thi cho nhng s
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K TON QU TRNH CUNG CP
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K ton qu trnh cung cpNVL, CCDC, Hng ho
TK 152, 153, 156
TK 133
TK 111, 112, 331, TK 111, 112, 331,
Tong giathanh toan
Giacha co
thue GTGT
Thue GTGT
(au vao)
Mua NVL, CCDC, hang hoanhap kho Chiet khau, giam gia c hng
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K ton qu trnh cung cpNVL, CCDC, Hng ho
(mua nhng cha nhp kho)
TK 151
TK 133
TK 111, 112, 331, TK 152, 153, 156
Tong giathanh toan
Giacha co
thue GTGT
Thue GTGT
(au vao)
Hang mua i ng ky trc
ve nhap kho
NVL, CCDC, Hang hoa a mua
nhng en cuoi ky van cha venhap kho
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K TON QU TRNH SN XUT
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K ton CPSX v tnh gi thnh sn phm(phng php k khai thng xuyn)
152
334, 338
334, 338, 152, 153,214, 142, 335,
111, 112, 331,
621
622
627
154 155
157
632
Tap hp chi phNVL trc tiep
Tap hp chi phnhan cong trc tiep
Tap hp chi phsan xuat chung
Ket chuyen chi phNVL trc tiep
Ket chuyen chi phnhan cong trc tiep
Phan bo chi phsan xuat chung
San pham hoan thanhnhap kho
San pham hoan thanhgi ban
San pham hoan thanhtieu thu
khong qua kho
152
334, 338
334, 338, 152, 153,214, 142, 335,
111, 112, 331,
621
622
627
154 155
157
632
Tap hp chi phNVL trc tiep
Tap hp chi phsan xuat chung
Ket chuyen chi phNVL trc tiep
Ket chuyen chi phnhan cong trc tiep
Phan bo chi phsan xuat chung
San pham hoan thanhnhap kho
San pham hoan thanhtieu thu
khong qua kho
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K TON QU TRNH BN HNG
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K ton bn hng trc tip(phng php k khai thng xuyn)
54, 155, 156, 632 911 511
Ket chuyengia von
Gia vonhang ban
111, 112, 131
Ket chuyendoanh thu thuan
3332, 3333
521, 531, 532
3331
ThueGTGT
phai nop
Doanh thu(gia cha thue)
Thuexuat khau,Thue TTB
Cac khoan giam thu
(chiet khau thng mai, giam gia, hang banchap nhan cho khach hang)
Ket chuyencac khoangiam thu
Doanhthuthuan
Tongdoanhthu
Cac khoangiamthu
= -Thue TTB,Thue xuatkhau
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Ghi chu:
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K TON XC NH KT QUKINH DOANH
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K ton xc nh kt qu kinh doanh632 911 511
Ket chuyen gia vonhang ban
Ket chuyendoanh thu thuan
641
642
635, 811
821
Ket chuyen chi phhang ban
Ket chuyen chi phquan ly doanh nghiep
Ket chuyen chi phtai chnh, chi ph khc
Ket chuyen chi phthu TN hin hnh
515
711
821
Ket chuyenthu nhap tai chnh
Ket chuyenthu nhap khac
Ket chuyen lo
Ket chuyen lai
421
Ket chuyenThu TNhon li
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K TON PHN PHI LI NHUN
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PHAN PHOI LI NHUAN Nop thue cho Nha nc (thue thu nhap doanh nghiep):
Thue TNDN phai nop = Tong li nhuan (chu thue) * Thuesuat thue TNDN
Li nhuan rong sau thue c doanh nghiep s dunge:
Trch lap cac quy (quy phat trien kinh doanh, quy khenthng phuc li, quy d phong, v.v)
Bo sung nguon von kinh doanh, nguon von xay dng cban
Chia li nhuan cho co ong (co tc),v.v
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S k ton tng hp phn phi li nhun
421414, 415 ...
418, 431, 411
334, 338, 111 ...
Trch lap cac quy doanh nghiep
Bo sung nguon von
Chia li nhuan cho co ong,
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Bi tp ng dng
K ton cc qu trnh kinh doanh
Bi tp tng hp chng 7
Bi tp nhm (sinh vin t lm)
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Tm tt chng 71. K ton tng hp ba giai on ca qu trnh kinh doanh
ch yu-
Giai on cung cp- Giai on sn xut- Giai on bn hng v phn phi li nhun
2. Vn dng tng hp nguyn tc v phng php k ton
phn nh cc nghip v c bn pht sinh trong qu trnhkinh doanh ca doanh nghip