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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

-

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