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8/12/2019 04_Quy Trinh Tien Mat
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QUY TRNH TIN MT/TIN GI NGN HNG
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CC TH TC V CHNH SCH K TON
QUY TRNH: TIN MT/ TIN GI NGN HNGM:
Ngy hiu lc:K duyt:
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TNG QUAN V QUY TRNH
Khi nim quy trnh Chu trnh Tin bt u t khi nhn tin t khch hng v kt thc khi vic thanh
ton cho nh cung cp hoc cc i tng khc c thc hin.
Quy trnh ph Chu trnh tin mt/ tin gi ngn hng bao gm 4 quy trnh ph sau:
Thu tin
Chi tin
Kim qu
i chiu s dtin mt
i tng tham gia i tng ch yu lin quan n quy trnh bao gm:
Khch hng, nh cung cp
K ton doanh thucng n, k ton tin, th qu
K ton tng hp, k ton trng
Cc b phn khc
Ngn hng
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Ngy hiu lc:K duyt:
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CHNH SCH CA QUY TRNH
Chi tin Phiu chi c lp bi k ton tin.
Thi hn cc phng ban phi cung cp ha n GTGT cho phng k
ton chm nht l ngy 5 ca thng tip theo so vi thng ghi nhn
trn ha n.
Tin mt S dqu tin mt khng nn vt qu 10 triu VN.
S d tin mt tn qu c i chiu gia s sch k ton v bin
bng tin mt tn qu cui ngy 2 ln mt tun (th 3 v th 6 hng
tun).
Tin hnh kim qu 6 thng 1 ln.
Tin gi ngn hng Khi nhn c giy bo ngn hng, k ton tin s tin hnh i chiu
vi s ds sch.
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QUY TRNH: TIN MT/ TIN GI NGN HNG
QUY TRNH PH: QUY TRNH THU TIN
M:
Ngy hiu lc:K duyt:
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Quy trnh tinQuy trnh ph: Thu tin
Khchhng
K
tonbn
hng
Thqu
Ktonthanh
ton
Linktncc
quytrnhkhc
Chn
gt
Thu tint khch
hng
Ghi nhn vochngtrnh
Thu b ngtin mt
Khng
C
Nhp qu
Chuyn b chngt thu tin sang k
ton thanh ton
Nhp liu voh thng k
ton
Pht hnhphiu thu
Theo div thu hicng nphi thu
Ho n (Lin 3)o n (Lin 3)
Gi y bongn hng
Phiu chi (ca
khch hng phthnh)
Phiu thu
Thu thngqua ngn
hng
Thngbo
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QUY TRNH: TIN MT/ TIN GI NGN HNG
QUY TRNH PH: QUY TRNH THU TIN
M:
Ngy hiu lc:K duyt:
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TH TC
1.1 Nhn ti n t khch hng
Ai Th qu, k ton thanh ton.
Cng vic Thu tin khch hng bng tin mt.
Nhn tin khi khch hng thanh ton qua ngn hng.
Khi no
Khi khch hng n hn thanh ton n.Cch thc thc hin Trng hp nhn tin mt
Khch hng n np tin ly hng cho Th qu
Ti x giao hng ly tin s lin h n khch hng thu tinhng (cn mang theo giy t cn thit nh: giy gii thiu, hon, CMND...)
Sau khi nhn tin cn k nhn v mang v mt phiu chi tin cakhch hng lm cs i chiu.
Trng hp nhn bng tin gi ngn hng
K ton thanh ton nhn s ph ngn hng t ngn hng v
i chiu vi bng kv cc chng t lin quan
Nhn dng v lm sng t mi s khc bit gia s ph v bngk v ho gii s khc bit mt cch trung thc
Mc ch m bo tin c thanh ton, chuyn khon, thu thp c chngt v vic thu tin l c thc.
1.2 Nhp qu tin mt
Ai Th qu.
Cng vic Nhp qu tin mt, xc nhn vic thu tin l ghi nhn vo s qu.
Khi no Khi tin hng thu t khch hng c mang v Cng ty.
Cch thc thc hin Th qu tin hnh nhp qu tin mt v ghi nhn nghip v thu tinvo s qu tin mt.
K nhn vo phiu thu v trnh cho K ton trng v Gim c knhn.
Phiu thu sau khi k nhn y s chuyn:
1 lin cho khch hng,
1 lin cho k ton thanh ton
1 lin lu i chiu.
Mc ch m bo tin c thanh ton ng hn v thu thp c chng tv vic thu tin hng.
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QUY TRNH: TIN MT/ TIN GI NGN HNG
QUY TRNH PH: QUY TRNH THU TIN
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1.3 Lp nht k thu chi
Ai Th qu.
Cng vic Lp v c s chp thun ghi chp vo nht k thu chi.
Thng bo vic thanh ton/thu tin cho ngi qun l bn hng.
Khi no Sau khi nhn c phiu thu.
Cch thc hin Th qu lp nht k thu chi da trn phiu thu nhn c (trongtrng hp thanh ton bng tin mt).
Mc ch m bo cc nghip v thu tin c ghi nhn.
1.4 Ghi nhn vo H thng k ton
Ai K ton thanh ton.
Cng vic K ton s ghi nhn khon tin thu c vo phn hnh k ton.
Khi no Sau khi nhn b chng t thanh ton tin hng do K ton doanh thucng n chuyn sang.
Nhn s ph/giy bo c ca ngn hng.
K ton doanh thu cng n chuyn b chng t thanh ton tin hngsau khi cp nht thng tin vo tnh hnh thanh ton cng n ca
khch hng.
Cch thc thc hin K ton s nhn ha n bn hng (lin 3) kp chung vi phiu chitin mt ca khch hng / Giy bo c chng t ngn hng t Kton doanh thucng n chuyn sang lm cn c ghi nhn vo hthng k ton.
Mc ch Bo m cc thng tin ghi nhn vo h thng k ton l t cc ti liuchng minh y .
1.5 Pht hnh phi u thu
Ai K ton thanh ton.
Cng vic Pht hnh phiu thu.
Khi no Sau khi nhp d liu vo h thng k ton.
Cch thc thc hin In phiu thu tin mt t h thng k ton. Phiu thu c lp thnh 3lin
1 lin c kp chung vi b chng t thanh ton,
1 lin c chuyn sang th qu i chiu
Lin cn li giao cho khch hng (nu khng s c lu ti kton thanh ton).
Sau khi c pht hnh, phiu thu s chuyn cho th qu nhpqu tin mt.
Mc ch Bo m phiu thu c lp cho tt c cc khon thu tin mt.
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Quy trnh tinQuy trnh ph: Chi tin
Thqu
Nhcungcp/
ccp
hngban
Ktonthanh
ton
Kto
ntrng/
Gi
m
c
Linktncc
quytrnhkhc
Chngt
Phiu chiPhi u yu c u
thanh ton
B chng tthanh ton
y nhim chi
Phngk tonnhn
c bchng tthanhton
Chi tin
C
Kim tra s y v tnhtun th
Cp nht vos qu
Mua hngv n phi
tr
Nhp liu voh thng k
ton
Pht hnhphiu chi/U
nhim chi
Khng chpnhn
Ph duyt?
Khng
H thngk ton
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QUY TRNH: TIN MT/ TIN GI NGN HNGQUY TRNH PH: QUY TRNH CHI TIN
M:
Ngy hiu lc:K duyt:
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TH TC
2.1 Nhn phiu ngh thanh ton
Ai K ton thanh ton, cc b phn c yu cu thanh ton.
Cng vic Nhn phiu ngh thanh ton t cc b phn.
Khi no Sau khi phiu ngh thanh ton c ph duyt bi cc b phn.
Cch thc thc hin Nhn phiu ngh thanh ton c cc trng phng ph duytkp chungvi cc chng t, ha n b sung t cc b phn chuynn.
Mc ch m bo k ton thanh ton ch tip nhn nhng phiu ngh thanhton c ch k duyt ca trng b phn.
2.2 Kim tra s y ca b chng t thanh ton
Ai K ton thanh ton
Cng vic Kim tra s y v ng n ca b chng t thanh ton.
Khi no Sau khi nhn c b chng t thanh ton c duyt ca cc bphn chuyn sang.
Cch thc thc hin Kim tra s y , ng n v c c k duyt ca b chng tthanh ton.
H s ngh thanh ton
Phiu ngh thanh ton
Ho n chng t ghi ng v cc ch tiu
Hp ng kinh t (nu c)
Hp ng kinh t c nguyn tc (i vi cc khon mc pht sinhthng xuyn)
Hp ng kinh t cho vic pht sinh t xut
Bng bo gi cho trng hp pht sinh t xut (nu c)
Bin bn nghim thu hng ho, vt t, dch v trc khi nhp kho
Bin bn gii trnh vic mua vt t, hng ho v dch v t xut(nu c)
Phiu ngh mua hng/Phiu nhp kho
Mc ch m bo tt c cc b chng t thanh ton u c kim tra, xemxt.
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2.3 K ton trng, gim c ph duyt phiu ngh thanh ton
Ai K ton trng, Gim c v nhng ngi c u quyn.
Cng vic Chp nhn ngh thanh ton.
Khi no Sau khi k ton thanh ton kim tra, xem b chng t thanh ton vnhn nh l y v ph hp.
Cch thc thc hin Kim tra v ph duyt b chng t thanh ton bng cch k duyt lnphiu yu cu thanh ton.
Mc ch Bo m cc b chng t thanh ton u c k ton trng vgim c thng qua, k duyt v ghi r h tn.
2.4 Tin hnh thanh ton
2.4.1 Nhp thng tin chi tin vo h thng k ton
Ai K ton thanh ton
Cng vic Nhp thng tin chi tin vo h thng k ton.
Khi no Sau khi vic chi tin c Gim c ph duyt trn phiu ngh thanhton, vic thanh ton tin c thc hin 2 ln trong mt tun (th 3 vth 6 hng tun).
Cch thc thc hin Nhp thng tin chi tin vo h thng k ton da trn thng tin t bchng t c k duyt.
Mc ch Bo m cc thng tin ghi nhn vo h thng k ton l t cc ti liuchng minh y .
2.4.2 Pht hnh phiu chi/ u nhim chi
Ai K ton thanh ton.
Cng vic Pht hnh phiu chi/ hoc u nhim chi trong trng hp thanh ton
thng qua ngn hng.
Khi no Sau khi nhp d liu vo h thng k ton.
Cch thc thc hin In phiu chi tin mt t h thng k ton. Phiu chi c lp thnh 3lin, 1 lin c kp chung vi b chng t thanh ton, 1 lin cchuyn sang th qu i chiu (trong trng hp thanh ton thngqua ngn hng th khng cn chuyn sang th qu) v lin cn li giaocho nh cung cp hoc b phn yu cu thanh ton.
Phiu chi/ U nhim chi s c trnh cho K ton trng v Gim cph duyt.
Sau khi c ph duyt, ng du thanh ton ln chng t thanh
ton
Mc ch Bo m phiu chi/ u nhim chi c lp cho tt c cc khon chi tin.
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2.4.3 Chuyn b chng t thanh ton c kp chung phiu chi sang cho th qu i vi chi trbng tin mt
Ai K ton thanh ton, th qu.
Cng vic Chuyn b chng t thanh ton c kp chung vi phiu chi sang thqu.
Khi no Sau khi phiu chi c in t h thng k ton.
Cch thc thc hin Chuyn b chng t thanh ton c kp chung vi phiu chi sang thqu.
Mc ch Bo m phiu chi v b chng t thanh ton c chuyn cho thqu chi tin mt.
2.4.4 Chi qu tin
Ai K ton thanh ton, ngn hng, Th qu.
Cng vic Chi qu tin.
Khi no B chng t thanh ton c kp chung vi phiu chi c chuyn sang
th qu (i vi thanh ton bng tin mt).
Cch thc thc hin Chi qu tin mt ng vi s tin c duyt v yu cu ngi nhntin k nhn vo phiu chi v giao cho ngi nhn tin mt lin.
Thanh ton thng qua ngn hng th cn phi lu li u nhim chi lm chng t.
Mc ch Thng bo cho cc b phn lin quan v vic hon tt vic thanh ton
theo yu cu.
Ngi nhn tin phi k nhn y trn phiu chi trong trng hp
thanh ton bng tin mt.
2.4.5 Cp nhp d liu vo s qu khi thanh ton bng tin mt.
Ai Th qu.
Cng vic Cp nht s tin thanh ton vo s qu.
Khi no Sau khi tin c chi cho nh cung cp hoc nhn vin cc b phn.
Cch thc thc hin Nhp liu vo s qu.
Mc ch Tt c cc nghip v chi tin u c cp nht trn s qu.
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2.4.6 i chiu s dtin cui ngy
Ai Th qu, K ton thanh ton.
Cng vic i chiu s dtin mt gia s sch k ton v bng k tin tn qucui ngy.
Khi no Vo cui ngy thanh ton, th 3 th 6 hng tun.
Cch thc thc hin i chiu s dtin mt gia s sch k ton v bng k tin tn qucui ngy, nu khp th k ton thanh ton s k ln bng k tn quri chuyn sang K ton trng k duyt. Nu khng khp th s kt
hp vi th qu kim tra v iu chnh sai st.
Mc ch S dtin mt trn h thng k ton c i chiu vi th qu vocui cc ngy thanh ton.
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QUY TRNH: TIN MT/ TIN GI NGN HNGQUY TRNH PH: QUY TRNH KIM K
QU TIN MT
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Quy trnh tinQuy trnh ph: Kim qu
Thqu
Ngichng
kinkimk
Ktontrng
Ktonthanh
to
n
Chngt
Thchinkimqu
Lp bin bnkim qu
Ph duyt
Ho giichnh lch
(nu c)
Cp nhtvo chng
trnh
iu chnh
(nu c)
Bin bn ki mqu H thng
k ton
i chiu
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QUY TRNH: TIN MT/ TIN GI NGN HNGQUY TRNH PH: QUY TRNH KIM K
QU TIN MT
M:
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TH TC
Ai Th qu, ngi chng kin.
Cng vic Kim qu.
Khi no 6 thng mt ln.
Cch thc thc hin Vic m tin trong kt c s chng kin ca k ton c lp vi
phn hnh tin.
Bin bn kim qu c lp vi y ch k ca th qu v ngichng kin.
So snh s tin tn qu vi s dtin mt trn s qu v s sch kton.
a ra ngh iu chnhnu cn.
Mc ch Nhm m bo s c tht ca s dti khon tin mt ti qu.