Chng 2 : Thc t cng tc k ton ti Cng ty CP Sch v TBTH Thi Bnh

Lu dng d liu quy trnh k ton doanh thu Ghi ch:

: Bt u hay kt thc

: Lu tr bng tay

: Chng t, Bo co

: X l bng my

: im ni trong cng trang Lu

: X l bng tay

: ng lun chuyn

Din gii lu :

- Khch hng a n t hng, phng kinh doanh tip nhn n t hng, xt duyt nu c th lp lnh bn hng gm 3 lin:

Lin 1: Gi li ti b phn kinh doanh lu;

Lin 2: Giao cho b phn bn hng;

Lin 3: Giao cho phng k ton.

- B phn bn hng nhn c lnh bn hng th kim tra hng tn kho, nu hng bn th quyt nh bn. B phn bn hng lp phiu xut kho gm 2 lin:

Lin 1: Gi li lu;

Lin 2: Giao b phn k ton;

Sau b phn bn hng tin hnh xut kho v giao hng cho khch hng. ng thi lp phiu giao hng gm 3 lin

Lin 1: Gi li lu;

Lin 2: Giao cho khch hng;

Lin 3 : Giao cho b phn k ton.

- Phng k ton sau khi nhn c lnh bn hng do phng kinh doanh chuyn sang, cng vi phiu xut kho v phiu giao hng do b phn bn hng chuyn sang, k ton lp ha n GTGT gm 3 lin:

Lin 1: Gi li lu;

Lin 2: Giao cho khch hng;

Lin 3: Giao cho th qu;

ng thi x l hnh thc thanh ton ca khch hng, nu chp thun bn chu th k ton s ghi s cng n v lu li theo di cng n. N u khch hng thanh ton ngay th k ton tin hnh lp phiu thu gm 3 lin. Sau chuyn c 3 lin phiu thu ny sang th qu.

- Th qu sau khi nhn c ha n GTGT v phiu thu gm 3 lin do phng k ton chuyn sang, th qu xem xt v tin hnh thu tin. Sau khi phiu thu c duyt xong v c y cc ch k hp l, gi cc lin phiu thu nh sau

Lin 1: a cho phng k ton;

Lin 2: Giao cho Khch hng;

Lin 3: Gi li lu;

- K ton da vo phiu thu ghi s v lu.

B PHN BN HNG

PHNG K TON

TH QU

PHNG KINH DOANH

H

kim tra& xt duyt

Lnh bn hng (3 lin)

A

Lnh bn hng

Kim tra hng tn kho

Xut kho

Phiu xut kho(2 lin)

H GTGT (3 lin)

Hnh thc thanh ton

Phiu thu (3 lin)

Phiu Thu (lin 1)

Ghi s

Phiu giao hng (3 lin)

Lnh bn hng

Phiu xut kho

Phiu giao hng

A

H GTGT kho

Phiu thu (3 lin)

Thu tin

Phiu thu (3 lin)

KH

chp nhn bn chu

Lu

KH

GVHD: TT

SVTH: Nguyn T H Thanh-HKT2TB