tai lieu huong dan nghiep vu ke toan
TRANSCRIPT
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Mt s nghip v ch yu trong DN thng mi, xy dng, dch v
TT Chng t Ni dung (din gii) nh khon S k ton theo hnhthc Nht k chung
IK ton NLVL. CCDC, hng ho
1 Ho n GTGT ( Bnhng) Phiu nhp kho
Mua NLVL /CCDC / hng honhp kho cha tr tin ngi bn
N TK 152, 153, 156N TK 1331
C TK 331
S NKC,SC TK 152,153, 156, 331, 133SCT: 331, 152,153,156
2 Ho n GTGT ( Bnhng) Phiu nhp kho Phiu chi/ UNC
Mua NLVL /CCDC / hng honhp kho tr ngay bng TM/TGNH
N TK 152, 153, 156N TK 1331
C TK 111, 112
S NKC,SC TK 152,153, 156, 133,111/112S qu, s theo di TG
SCT: 152,153,156 cho tngloi hng3 Bin bn ghi r
hng ho, s lng, gi trhng tr li cha c thuGTGT, thu GTGT theoho n (s, k hiu, ngythng, thi gian) l do trhng. Ho n GTGT(bn hng) ghi r hng ho
tr li ngi bn do khngng quy cch, chtlng, tin thu GTGT. Phiu xut kho Phiu thu/ Giy boc
Xut kho tr li NLVL /CCDC /hng ho cho bn bn do hngmua v km phm cht
N TK 331, 111,112C TK 152, 153, 156C TK 1331
S NKC,SC TK 152,153, 156, 133,111/112/331S qu, s theo di TG, SCT331
SCT: 152,153,156 cho tngloi hng
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4 Ho n GTGT (dobn tr li lp) Bin bn tr li hng(ghi r loi hng ho, s
lng, gi tr cha c thuGTGT, tin thu GTGT ldo tr hng theo ho nbn hng (s, k hiu, ngythng ca ho n) ) Phiu nhp kho Phiu chi/ UNC
Nhn li hng bn b tr li dokm phm cht, sai quy cch
N TK 156C TK 632
VN TK 531N TK 3331
C TK 111/112/131
S NKC,SC TK 156, 632, 531, 3331,111/112/131SCT TK 156SCT 131 (nu cha tr tin)S qu/ S theo di TGNH ( nutr tin ngay)
5 Bin bn/ tho thunbng vn bn ghi r slng, quy cch hng ho,mc gi tng (gim) theoho n bn hng (s khiu, ngy, thng ca hon, thi gian), l do tng(gim) gi, Ho n ghi r iuchnh gi cho hng ho,dch v ti ho n s, khiu...dobn bn lp Phiu thu/ Giy boc
c iu chnh gim gihng bn do hng km chtlng, quy cch( doanh nghip l bn mua)
N TK 331, 111,112C TK 152, 153, 156C TK 1331
S NKC,SC TK 152,153, 156, 133,111/112/331S qu, s theo di TG, SCT 331SCT: 152,153,156 cho tng loi
hng
6 Bin bn/ tho thunbng vn bn ghi r s
lng, quy cch hng ho,mc gi tng (gim) theoho n bn hng (s khiu, ngy, thng ca hon, thi gian), l do tng(gim) gi, Ho n GTGT ghi
iu chnh gim gi hng bncho khch hng do hng km
cht lng( doanh nghip l bn bn)
N TK 532N TK 3331
C TK 111/112/131
S NKC,SC TK 532, 3331, 111/112/131
S qu, s theo di TG,SCT 131
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r iu chnh gi cho hngho, dch v ti ho n s,k hiu. Phiu chi/ UNC
7 Ho n GTGT ( Bnhng) Phiu chi/ UNC
Mua NLVL xut dng ngaykhng qua kho
N TK 621/ 627N TK 641/642N TK 241 ( nu dng cho T XDCB )N Tk 1331
C TK 111/112/331( lu : n v no s dng phn mm kton th vn HT quaTK 152,156 theodi s lng)
S NKC,SC TK 621/627/641/642/241S qu, s theo di TG, SCT 331SCT 621/ 241 (nu c)
8 Phiu xut kho Xut kho NLVL, CCDC, dngcho sn xut
N TK 621/ 627N TK 641/642N TK 241 ( nu dng cho T XDCB )
C TK 152/153
S NKC,SC TK 621/627/641/642/241SCT: 152,153SCT 621/ 241(nu c)
9 Phiu xut kho +
Ho n GTGT/ bn hngHoc: Phiu xut kho hnggi i l + lnh iu ngni b
Bng k ho nbn ra ca hng bn( do bn nhn i l lp) Phiu thu/ Giy boc
Xut kho hng gi bn cho i
l bn ng gi hng hoahng
Khi hng giao cho i l c bn
N TK 157
C TK 156
N TK 111/112/131C TK 511C TK 3331
ng thi:N TK 632
C TK 157
S NKC,
SC TK 157, 156SCT 156 cho tng mt hng
S NKC,SC TK 111/112/131/511/3331SCT 131 ( nu cha thu tin)S qu/ S theo di TNGH
S NKC,SC TK 157, 156SCT 156 cho tng mt hng
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10 Phiu xut kho Ho n GTGT Phiu thu/ Giy bo
c
Xut bn hng ho N TK 632 ( gi vn)C TK 156 ( gi vn)
ng thi:N Tk 111/112/131
C TK 511C TK 3331
S NKC,SC TK 632, 156, 511, 111/112/131SCT 156 cho tng mt hSCT 131 (nu cha TT)
11 Phiu xut kho Ho n GTGT (Ghi r l hngkhuyn mi, qung cokhng thu tin, gch bdng thu sut v thuGTGT, ch ghi dng githanh ton )
Xut kho hng khuyn mi/qung co khng thu tin( Lu : t l khng ch chi phqung co khuyn mi...theolut thu TNDN)
N TK 641 ( gi vn)C TK 512 ( gi vn)
ng thi:N Tk 632
C TK 156
S NKC,SC TK 641, 512, 632, 156SCT: 156
12 Ho n GTGT ( ghivit gch b dng thuGTGT) Phiu xut kho
Xut hng ho tiu dng ni b N TK 627/641/642....C TK 512 ( gi vn)
ng thi:N TK 632
C TK 156
S NKC,SC TK 627/641/642...,512, 632,156SCT TK 156
13 Hp ng kinh t(vay) Phiu xut kho Ho n GTGT/BH( i vi ho n GTGT
dng tin thu gch cho)
Xut kho NLVL/HH cho vay N TK 138C TK 156
S NKC,SC TK 138, 156SCT: 156, 138
14 Hp ng gia cng Phiu xut kho
Xut kho VL a i gia cng,ch bin
N TK 154C TK 152
S NKC,SC TK 154, 152SCT: 152
15 Phiu xut kho Xut kho CCDC ln phi phnb dn
N TK 142 ( CCDC c GT ln thi gians dng < 1nm)N TK 242 ( CCDC c GT ln thi gians dng > 1nm)
S NKC,SC TK 142/242, 153SCT: 153
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C TK 15316 Hp ng cho thu
Phiu xut kho Ho n GTGT/BH
Ho n GTGT/BH Phiu thu/ Giy boc
Xut kho CCDC cho thu
Phn b gi tr CCDC cho thuvo chi ph
Doanh thu v CCDC cho thu
N TK 142 ( CCDC c GT ln thi gians dng < 1nm)N TK 242 ( CCDC c GT ln thi gians dng > 1nm)
C TK 153
N TK 627C TK 142
C TK 242
N TK 111/112.131C TK 511 (5113)C TK 3331
S NKC,SC TK 142/242, 153, 627, 511,111/112/131SCT: 153, 131 (nu cha TT)S qu, S theo di TGNH ( nu
TT ngay)
Phiu nhp kho NLVL s dng khng ht nhpli kho
N TK 152C TK 621
S NKC,SC TK 152, 621SCT: 152, 621 (nu c)
17 Bin bn kim k Kim k pht hin thiu NLVL- Hao ht VL trong nh mc
- Hao ht ngoi nh mc char nguyn nhn
N TK 632C TK 152
N TK 1381C TK 152
S NKC,SC TK 152, 632, 138SCT: 152
18 Bin bn kim k Kim k pht hin tha NLVL/CCDC/HH
N TK 152/ 153/156C TK 3381
S NKC,SC TK 152/153/156, 338SCT: 152/156/153
K ton Ti sn c nh hu hnh (TSC VH tng t)
19 Bin bn gp vn Bin bn nh gi liTSC Cc ho n chng t
Nhn gp vn bng TSC HH
Lu : Nu gp TS gp vn cac nhn khng y ha nchng t th phi nh gi;Nu TS c hnh thnh
N TK 211C TK 411
S NKC,SC TK 411, 211S TSC
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kinh doanh th khi gp vn vodoanh nghip bt buc phi c ho n chng t mi ctrch khu hao v tnh vo chiph khi tnh thu nhp chu thu
20 Hp ng mua Ho n GTGT Bin bn giao nhnTSC Phiu chi/ UNC/ Hpng vay
Mua TSC HH N TK 211
N TK 1332C TK 111/112/331C TK 341 ( nu mua bng tin vay)
S NKC,
SC TK 133, 211, 111/112/331/341SCT: 331 (nu cha TT)S qu/ s theo di TGNH ( nuTT = TM/ TGNG)S TSC
21 Hp ng mua Ho n GTGT Bin bn giao nhnTSC
Phiu chi/ UNC
Mua TSCHH theo phngthc tr chm, tr gp
nh k thanh ton cho ngibn:
nh k tnh vo chi ph s li trchm, tr gp phi tr cho tngk:
N TK 211N TK 1332N TK 242 ( Phn li tr chm l chnhlch gia tng s tin phi thanh ton -gi mua tr tin ngay )
C TK 331
N TK 331C TK 111/112
N TK 635C TK 242
S NKC,SC TK 133, 211, 242SCT: 331S TSC
S NKC,SC TK 111/112, 331SCT: 331S qu/ s theo di TGNH
S NKC,SC TK 632, 242
22 Bin bn giao nhnTSC Bin bn nh gi liTSC Ho n GTGT (nuc)
TSCHH c biu tng avo s dng
N TK 211C TK 711
S NKC,SC TK 211,711S TSC
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23 Bin bn bn giaoTSC H s TSC ( hon, hp ng, d ton,bin bn nghim thu)
XDCB hon thnh a TSCvo s dng
N TK 211C TK 241
S NKC,SC TK 211,241S TSC
24 Bin bn bn giaoTSC Hp ng thanh l/nhng bn Ho n GTGT/BH Phiu thu/ Giy boc
Nhng bn/ thanh l TSC HH N TK 111/112/131C TK 711C TK 3331
ng thi:N TK 214 ( gi tr HM)N TK 811 ( gi tr cn li)
C TK 211
S NKC,SC TK 211,214, 711,333,811,111/112/131SCT: 131 ( nu cha TT)S TSC
25 Bng tnh khu hao TSC Trch khu hao TSCHH vochi ph SXKD
N TK 627/641/642C TK 214
S NKC,SC TK 214, 627/641/642
K ton tin lng v cc khon trch theo lng
26 Hp ng lao ng/Tho c lao ng tp th. Bng chm cng( nu tnh lng theo thigian) Phiu xc nhn snphm, cng vic honthnh ( nu tnh lng theosn phm)
Bng tnh lng
Tnh lng phi tr cho NLtrong doanh nghip
N TK 622/ 627/641/642C TK 334
S NKC,SC TK 334, 622/ 627/641/642SCT TK 622 (nu c)
27 Hp ng giaokhon Bin bn nghim thuhp ng giao khon Phiu chi/ UNC
Tnh tin cng phi tr cho laong thu khon
N TK 622/ 627/641/642C TK 334/111/112
( lu : trong thc t thng ghi thngvo bn c TK 111/112)
S NKC,SC TK 334, 622/ 627/641/642SCT TK 622 (nu c)S qu/ s theo di TGNH ( nuthanh ton ngay bng TM/TGNH)
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28 Giy ngh tmng Phiu chi
Tm ng tin lng v cckhon khc cho NL
N TK 334C TK 111
S NKC,SC TK 334, 111S qu
29 Phiu chi/UNC Thanh ton tin lng/ tincng v cc khon khc choNL
N TK 334C TK 111/112
S NKC,SC TK 334, 111/112S qu/ s theo di TGNH
30 Bng thanh tonlng Giy ngh thanhton tm ng
Khu tr tin tm ng vo tinlng ca NL
N TK 334C TK 141
S NKC,SC TK 334, 141SCT 141
31 Bng thanh tonlng Bng k trch npcc khon theo lng
Tnh BHXH, BHYT tr vo tinlng ca NL
N TK 334C TK 3382, 3383,3384
S NKC,SC TK 334, 338
32 Bng k trch npcc khon theo lng
Trch BHXH, BHYT... vo chiph SXKD trong k
N TK 622/627/641/642C TK 3382, 3383,3384
S NKC,SC TK 338, 622/627/641/642SCT 622 (nu c)
33 Phiu chi/UNC Chi tin np BHXH, BHYT N TK 338C TK 111/112
S NKC,SC TK 338, 111/112S qu/ s theo di TGNH
34 Giy khm chabnh
Tnh BHXH phi tr NL khingh m au, thai sn...
N TK 338C TK 334
S NKC,SC TK 338, 334
K ton cc khon tin vay
35 Hp ng vay Phiu nhp kho
Ha n GTGT/BH
Vay ngn hn/ Di hn thanhton tin mua vt t/ hng ho/
TSCHH nhp kho
N TK 152/153/156/211C TK 311/341
S NKC,SC TK 152/153/156/211, 311/341
SCT 311/34136 Hp ng vay
Phiu thu/ Giy boc
Vay ngn hn/ Di hn bngTM/TGNH ( li tr sau)
N TK 111/112C TK 311/341
S NKC,SC TK 111/112, 311/341SCT 311/341S qu/ S theo di TGNH
37 Hp ng vay Vay ngn hn/ Di hn bng N TK 111/112 ( tin vay) S NKC,
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Phiu thu/ Giy boc
TM/TGNH li tin vay tr trc
nh k phn b li tin vay phitr tng k vo chi ph TC hocvn ho vo GT ti sn
N TK 242 ( li tin vay tr trc)C TK 311/341
N TK 635N TK 241 ( nu vay u t XDCB)
C TK 242
SC TK 111/112, 311/341, 241SCT 311/341S qu/ S theo di TGNH
S NKC,SC TK 635/241, 242
38 Hp ng vay Vay ngn hn/ Di hn tr nngi bn
N TK 331C TK 311/341
S NKC,SC TK 331, 311/341SCT 311/341SCT 331
39 Phiu tnh li Phiu chi/UNC
Tnh v tr li tin vay bngTM/TGNH trong k
N TK 635C TK 111/112
S NKC,SC TK 635,111/112S qu/ S theo di TGNH
40 Phiu tnh li
Phiu chi/ UNC
nh k trch trc li tin vaytr sau
Khi n hn thanh ton c gcv li tin vay
N TK 635N TK 241 (nu dng tin vay vo XDCB)
C TK 335
N TK 311/341N TK 335
C TK 111/112
S NKC,SC TK 635/241, 335
S NKC,SC TK 311/341, 335, 111/112SCT 311/341S qu/ S theo di TGNH
K ton bn hng
41 B phiu gi
Giy bo c
Nghim thu GT Xlp/ dch v tvn hon thnh
Khi ch u t thanh ton
N TK 131C TK 511
C TK 3331
ng thi :N TK 632 (gi vn)
C TK 154
N TK 112
S NKC,SC TK 131, 511, 3331
SCT 131
S NKC,SC TK 632, 154SCT 154, 632 tng ctrnh.....
S NKC,
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Giy np tin vo NS ( Lu :c th c quan thunh KB thu h thu GTGT, thuTNDN ngay khi thanh ton)
N TK 3331N TK 3334 (tm tnh v np thu GTGTv thu TNDN khi thanh ton)
C TK 131
SC TK 131,112, 3331, 3334SCT 131S theo di TGNH
42 Giy bo c Tm ng tin cng trnh N TK 112C TK 131
S NKC,SC TK 131,112
SCT 131S theo di TGNH
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Ho n GTGT Phiu thu/ giy boc Phiu thu/ Giy boc
Phiu thu/ Giy boc
Bn hng theo phng thc trchm/ tr gpKhi bn:
nh k tnh v kt chuyndoanh thu tin li bn hng trchm/ tr gp
Khi khch hng tr n tin hng
N TK 111/112/131C TK 511 (gi bn tr tin ngay)C TK 3387 (chnh lch gia gi
bn tr chm/ tr gp vi gi bn tr tinngay)
C TK 3331
N TK 3387C TK 515
N TK 111/112C TK 131
S NKC,SC TK 131/112/111/511/338/333SCT 131 ( nu cha thu tin )S qu / S theo di TGNH ( nuthu ngay bng TM/TGNH)
S NKC,SC TK 515, 338
S NKC,SC TK 111/112, 131SCT 131S qu / S theo di TGNH
45 Phiu xut kho Ho n GTGT ( ghi
r t l % hoc mc gimgi, gi bn l gi gimcha c thu, thu GTGT,gi thanh ton) Phiu thu/ Giy boc
Bn hng c gim gi chokhch hng
N TK 111/112/131 ( tng gi thanh ton)C TK 511 (theo gi c gim
ghi trn ho n)C TK 3331ng thi:N TK 632
C TK 156
S NKC,SC TK 111/112/131, 632, 511,
156, 3331SCT 131S qu / S theo di TGNH
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K ton cc khon chi ph
46 Ho n GTGT Phiu chi/ UNC/ Giy ngh thanh ton tm ng
Chi thanh ton tin in (tin nc,vn phng phm, xng xe, tipkhch) phc v cho hot ng
ca cng ty
N TK 642/627/641N TK 1331
C TK 111/112/141
S NKC,SC TK 111/112, 642, 641, 627,1331
SCT 141 ( nu tr bng tin tmng)S qu / S theo di TGNH
47 Hp ng thu nh ( nu h thng innc ng tn ch nh chothu th trn hp ng phighi r tin in nc dobn i thu tra tin th mic tnh vo chi ph hpl)
Ho n GTGT Phiu chi/ UNC
Chi tr tin thu vn phng, nhxng
N TK 642/627/641N TK 1331
C TK 111/112/141
S NKC,SC TK 111/112, 642, 641, 627,1331SCT 141 ( nu tr bng tin tmng)S qu / S theo di TGNH
Cc nghip v lin quan v bo hnh cng trnh
48 Hp ng kinh t ( theo t l quy nh)
Xc nh s d phng phi trv bo hnh cng trnh
N TK 627C TK 352 - D phng phi tr
S NKC,SC TK 627, 352
49 Ho n Phiu chi/ UNC Phiu xut kho Bng tnh lng Bin bn nghim thucng vic hon thnh
Khi pht sinh chi ph sa chabo hnh cng trnh
N TK 621, 622, 627N Tk 1331 (nu c thu GTGT u vo)
C TK 111/ 112/ 152/ 334..
S NKC,SC TK 627, 622, 621, 1331,111/112/152/334S qu/ S theo di TGNH
SCT 152....
50 Cui k kt chuyn chi ph bohnh cng trnh
N TK 154C TK 621, 622, 627
S NKC,SC TK 627, 622, 621, 154
51a Bin bn nghim thu,bn giao
Khi sa cha, bo hnh cngtrnh hon thnh
N TK 352C TK 154
S NKC,SC TK 352, 154
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51b Hon nhp s chnh lch gias d phng phi tr v bohnh cng trnh ln hn s thct pht sinh
N TK 352C TK 711
S NKC,SC TK 352, 711
K ton tin mt, tin gi
53 SecPhiu thuGiy bo n
Rt TGNH nhp qu TM N TK 111C TK 112
S NKC,SC TK 111/112S qu / S theo di TGNH
54 Phiu chi Giy bo c
Chi tin mt gi vo ngn hng N TK 112C TK 111
S NKC,SC TK 111/112S qu / S theo di TGNH
55 Phiu chi/ UNC Chi tin mt/ TGNH tr n ngibn
N TK 331C TK 111/112
S NKC,SC TK 111/112, 331S qu / S theo di TGNHSCT TK 331
56 Phiu thu/ Giy bo c Khch hng tr n bng TM/TGNH S NKC,SC TK 111/112, 131S qu / S theo di TGNHSCT TK 131
57 Giy ngh tm ng Phiu chi/ UNC
Chi tin mt/ TGNH tm ng choCBNV
N TK 141C TK 111/112
S NKC,SC TK 111/112, 141S qu / S theo di TGNHSCT TK 141
58 Bng k tnh li Li TGNH N TK 112C TK 515
S NKC,SC TK 112, 515S theo di TGNH
59 Bin bn gp vn Phiu thu/ giy bo c( nu b sung vn iu l phithay i giy ng k kinhdoanh, c th s thay i mcthu mn bi)
Ch doanh nghip gp vn( b sung vn) bng TM/TGNh
N TK 111/112C TK 411 (4111)
S NKC,SC TK 111/112, 411S qu / S theo di TGNH
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K ton thu GTGT, thu TNDN
60 Bng k thu GTGTu vo; Bng k thu GTGT
u ra T khai thu GTGT
Cui thng i tr thu GTGT uvo vi thu GTGT u ra
N TK 3331C TK 1331/1332
S NKC,SC TK 3331, 133
61 Phiu chi/ UNC Np thu GTGT bng TM/ TGNH N TK 3331C TK 111/112
S NKC,SC TK 111/112, 3331S qu / S theo di TGNH
62 T khai tm tnh thTNDN
Tm tnh thu TNDN hng qu N TK 8211C TK 3334
S NKC,SC TK 8211, 3334
63 Quyt ton thu TNDN Phiu chi/ UNC
Np thu TNDN N TK 3334C TK 111/112
S NKC,SC TK 8211, 111/112S qu / S theo di TGNH
Cc bt ton cui k ( bt ton kho s)
64 Kt chuyn ch ph NLVLTT N TK 154C TK 621
S NKC,SC TK 621, 154SCT 621, 154
65 Kt chuyn ch ph NCTT N TK 154C TK 622
S NKC,SC TK 622, 154SCT 622, 154
66 Bng phn bchi ph SXC
Kt chuyn ch ph SXC N TK 154C TK 627
S NKC,SC TK 627, 154SCT 154
68 Kt chuyn gi vn hng bn N TK 911
C TK 632
S NKC,
SC TK 911, 632
69 Kt chuyn ch ph bn hng N TK 911C TK 642
S NKC,SC TK 642, 911
70 Kt chuyn ch ph qun l DN N TK 911C TK 642
S NKC,SC TK 642, 911
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71 Kt chuyn ch ph hot ng ti chnh N TK 911C TK 635
S NKC,SC TK 635, 911
72 Kt chuyn ch ph thu nhp hot ng TC N TK 515C TK 911
S NKC,SC TK 515, 911
73 Kt chuyn chit khu thng mi sang TK 511 N TK 511C TK 521
S NKC,SC TK 511, 521
74 Kt chuyn doanh thu hng bn b tr li sang TK511
N TK 511C TK 531
S NKC,SC TK 511, 531
75 Kt chuyn s gim gi hng bn sang TK 511 N TK 511C TK 532
S NKC,SC TK 511, 532
76 Kt chuyn doanh thu thun N TK 511C TK 911
S NKC,SC TK 511, 911
77 Kt chuyn doanh thu bn hng ni b N TK 512C TK 911
S NKC,SC TK 512, 911
78 Kt chuyn thu nhp khc N TK 711C TK 911
S NKC,SC TK 711, 911
79 Kt chuyn gi chi ph khc N TK 911C TK 811
S NKC,SC TK 911, 811
80 Kt chuyn chi ph thu thu nhp hin hnh:
Nu TK 8211 c s PS n > s PS c
Nu TK 8211 c s PS n < s PS c
N TK 911C TK 8211
N TK 8211C TK 911
S NKC,
SC TK 911, 8211
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Kt chuyn chi ph thu thu nhp hon li:
Nu TK 8212 c s PS n > s PS cN TK 911 S NKC,
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Nu TK 8212 c s PS n < s PS c C TK 8212
N TK 8212C TK 911
SC TK 911, 8212
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Kt chuyn l/li
Nu li
Nu l
N TK 911C TK 4212
N TK 4212C TK 911
S NKC,SC TK 911, 4212
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