Phong - Chuyen de Tot Nghiep

I HC NNG
TRNG I HC KINH T
KHOA K TON
Ti:
K TON TIU TH V XC NH KT
QU KINH DOANH TI CNG TY TNHH
CNTH PHNG TNG
GVHD:
Th.S Phan th Quyn
SVTH :
ng Th Kim Anh
Lp :
35H09k6.1_D
Nng, thng 10 nm 2010
Chuyn Tt nghip
GVHD: Ths Phan Th Quyn

LI M U
Trong giai on hin nay, cng vi xu th vn ng ca th gii, hi nhp hp tc lin

minh trn mi lnh vc: i sng, kinh t, x hi cng pht trin, nn kinh t Vit Nam ang
tng bc thay da i tht dn ho nhp vo cng ng nn kinh t th gii, khc phc nguy
c tt hu xa hn nn kinh t so vi cc nc xung quanh. c bit vi ng li chnh sch ca
ng v Nh nc ta, duy tr c ch th trng, nhm thc y tn dng ti a cc ngun lc
trong nuc v ngoi nc m bo nhu cu tiu dng, i sng nhn dn tch lu trong nc
v xut khu tng thu nhp quc dn kch thch pht trin kinh t x hi. Ngay t khi lut doanh
nghip i vo hot ng c hiu lc (thng 1/2002) khng nh mt bc i mi trong h
thng php l to ra mi trng thun li cho cc doanh nghip hot ng, nhm pht huy sc
mnh nn kinh t. T thc t cho ta thy, s lng doanh nghip ng k kinh doanh ngy cng
tng, bn cnh vic tiu th cc sn phm hng ho l vn quyt nh s tn ti v pht
trin doanh nghip. Bi vy, tn ti v pht trin doanh nghip khng nhng c nhim v thu
mua gia cng ch bin, sn xut sn phm m phi t chc tt khu tiu th hng ho.
Nhn thc c tm quan trng ca hot ng qun l tiu th i vi Cng ty. Trong
qu trnh thc tp v nghin cu hot ng sn xut kinh doanh ca Cng ty TNHH CNTH
Phng Tng em nhn thy vn tiu th l vn bc xc c ton th cng ty quan tm
n. V vy em chn ti bo co ca mnh l : K ton tiu th v xc nh kt qu
kinh doanh ti cng ty CNTH Phng Tng. Vi mc ch kho st thc trng cng tc tiu
th sn phm hng ho Cng ty . Trn c s thc trng , em s rt ra nhng tn ti kh
khn ca Cng ty t a ra mt s kin ngh v pha doanh nghip v v pha Nh nc
nhm y mnh cng tc k ton tiu th sn phm hng ho ca Cng ty , gp phn nng cao
hiu qu trong hot ng kinh doanh ca Cng ty.
Ni dung ca phn bo co ngoi phn m u v phn kt lun c chia thnh 3 phn
chnh sau:
Phn I : C s l lun v hch ton tiu th v xc nh kt qu kinh doanh ti cc doanh nghip
kinh doanh
Phn II : Thc trng cng tc k ton tiu th sn phm hng ho ti Cng ty CNTH Phng
Tng
Phn III : Mt s kin ngh v cng tc k ton tiu th sn phm hng ho ti Cng ty .CNTH
Phng Tng
Trong qu trnh thc hin chuyn ca mnh em ht sc c gng, mc d vy chuyn
khng th trnh khi nhng khim khuyt nht nh. V vy em mong c cc thy c gio cng cc
ch cn b ni Cng ty em thc tp ng gp kin bi vit ca em hon thin hn .
Cui cng em xin chn thnh cm n c gio ph trch: Phan thi Quyn, cc c ch, anh
ch cn b trong Cng ty CNTH Phng Tng ni em thc tp gip ch bo em trong sut qu
trnh thc hin chuyn ny
SVTH: ng Th Kim Anh
Trang 2
Chuyn Tt nghip

CHNG I:
C S L LUN V K TON TIU TH V XC NH KT QU KINH DOANH

1.1 Nhng vn c bn v tiu th v xc nh kt qu kinh doanh
1.1.1 c im, vai tr ca tiu th v xc nh kt qu kinh doanh
1.1.1.1 Khi nim v tiu th v xc nh kt qu kinh doanh
+Khi nim v tiu th
*Tiu th l qu trnh n v cung cp thnh phm, hng ha v cng tc lao v, dch v
cho n v mua, qua n v mua thanh ton tin hng hoc chp nhn thanh ton tin hng
theo gi tha thun gia n v mua v n v bn. Thnh phm, hng ha c coi l tiu
th khi ngi mua thanh ton hoc chp nhn thanh ton cho ngi bn.
+Khi nim kt qu kinh doanh
*Kt qu kinh doanh l kt qu cui cng v mt ti chnh ca hot ng sn xut kinh
doanh. Ni cch khc, kt qu tiu th l phn chnh lch gia doanh thu bn hng,cc khon
gim tr doanh thu vi tr gi vn hng bn, chi ph bn hng v chi ph qun l doanh nghip.
y l ch tiu kinh t tng hp quan trng nh gi hiu qu kinh doanh ca doanh nghip.
1.1.1.2 Vai tr, ngha ca hot ng tiu th hng ha v xc nh kt qu kinh
doanh
- Mc tiu ca doanh nghip l ti a ha li nhun. Trong khi , thnh phm, hng ha
tiu th c th doanh nghip mi c li nhun. V th c th ni tiu th c quan h mt thit
vi kt qu kinh doanh. Tiu th tt th hin uy tn sn phm ca doanh nghip trn th trng,
th hin sc cnh tranh cng nh kh nng p ng nhu cu th trng ca doanh nghip.
- Kt thc qu trnh tiu th l khp kn mt vng chu chuyn vn. Nu qu trnh tiu th
thc hin tt, doanh nghip s tng nhanh vng quay ca vn, nng cao hiu qu s dng vn
tha mn nhu cu ngy cng ln ca x hi. Cng qua , doanh nghip thc hin c gi tr
lao ng thng d ngoi vic b p nhng chi ph b ra tiu th sn phm hng ha. y
chnh l ngun doanh nghip np ngn hng Nh Nc, lp cc qy cn thit v nng cao i
sng cho ngi lao ng.
- Tiu th ch c thc hin khi sn phm hng ha p ng nhu cu tiu th ca khch
hng. i tng phc v c th l c nhn hay n v c nhu cu. C nhn ngi tiu th chp
nhn mua sn phm hng ha v n tha mn nhu cu tt yu.Khi sn phm c chuyn giao
quyn s hu cho ngi tiu dng th sn phm s hu ch, s tha mn ca khch hng vi sn
phm cng cao. i vi n v tiu th sn phm ca doanh nghip th sn phm trc tip
phc v qu trnh sn xut kinh doanh ca mnh. Vic tiu th kp thi, nhanh chng gp phn
lm cho qu trnh sn xut ca n v c lin tc.
- Nh vy, tiu th l hot ng ht sc quan trng i vi mi doanh nghip ni chung v
cc doanh nghip kinh doanh ni ring. Trong c ch th trng bn hng l mt ngh thut,
khi lng sn phm tiu th l nhn t quyt nh li nhun ca doanh nghip. N th hin sc
cnh tranh trn th trng v l c s quan trng nh gi trnh qun l, hiu qu sn xut
kinh doanh ca doanh nghip.
Nhng thng tin t kt qu hch ton tiu th l thng tin rt cn thit i vi cc nh qun
tr trong vic tm hng i cho doanh nghip. Mi doanh nghip ty thuc vo c im sn
xut kinh doanh ca mnh v tnh hnh tiu th trn th trng m ra k hoch sn xut tiu
th cho ph hp. Vic thng k cc khan doanh thu, chi ph v kt qu kinh doanh chnh xc, t
SVTH: ng Th Kim Anh
Trang 3
Chuyn Tt nghip
m v khoa hc s gip cc nh qun tr doanh nghip c c cc thng tin chi tit v tnh hnh
tiu th cng nh hiu qu sn xut ca tng mt hng tiu dng trn th trng khc nhau. T
, nh qun tr c th tnh c mc hon thnh k hoch, xu hng tiu dng, hiu qu
qun l cht lng cng nh nhc im trong cng tc tiu th ca tng loi sn phm hng
ha. Trn c s , doanh nghip xc nh c kt qu kinh doanh, thc t li cng nh s thu
np ngn sch Nh Nc. V cui cng nh qun tr s ra c k hoch sn xut ca tng
loi sn phm trong k hch ton ti, tm ra bin php khc phc nhng yu im hon thin
cng tc tiu th sn phm trong doanh nghip.
1.1.1.3 Thi im ghi nhn doanh thu
Theo chun mc k ton Vit Nam (chun mc 14), doanh thu bn hng c ghi nhn khi
ng thi tha mn nm iu kin sau:
-Ngi bn chuyn giao phn ln ri ro v li ch gn lin vi quyn s hu sn phm ,
hng ha cho ngi mua
-Ngi bn khng cn nm gi quyn qun l hng ha nh ngi s hu hng ha hoc
kim sot hng ha.
-Doanh thu uc xc nh tng i chc chn.
-Ngi bn thu c hoc s thu c li ch kinh t t giao dch bn hng.
-Xc nh c chi ph lin quan n vic bn hng.
Nh vy, thi im ghi nhn doanh thu (tiu th) l thi im chuyn giao quyn s hu
v hng ha, lao v t ngi bn sang ngi mua. Ni cch khc,thi im ghi nhn doanh thu
l thi im ngi mua tr tn hay chp nhn n v lng hng ha, dch v m ngi bn
chuyn giao.
1.1.2.Nhim v ca k ton tiu th hng ha v xc nh kt qu kinh doanh
Trong nn kinh t hng ho nhiu thnh phn, cc n v mua bn hng ho trong nc
phi bm st th trng, tin hnh hot ng mua bn hng ho theo c ch t hch ton kinh
doanh. Trong hot ng kinh doanh, cc n v phi thng xuyn tm hiu th trng, nm bt
nhu cu v th hiu ca dn c c tc ng ti pht trin sn xut, nng cao cht lng hng
ho.
Hng ho ca doanh nghip gm nhiu loi, nhiu th phm cp nhiu th hng cho nn
yu cu qun l chng v mt k ton khng ging nhau. Vy nhim v ch yu ca k ton
hng ho l:
Phn nh gim c tnh hnh thu mua, vn chuyn bo qun v d tr hng ho, tnh hnh
nhp xut vt t hng ho. Tnh gi thc t mua vo ca hng ho thu mua v nhp kho, kim
tra tnh hnh thc hin k hoch thu mua, d tr v bn hng nhm thc y nhanh tc lun
chuyn hng ho.
T chc tt k ton chi tit vt t hng ho theo tng loi tng th theo ng s lng v
cht lng hng ho. Kt hp cht ch gia k ton chi tit vi hch ton nghip v kho,
quy hng, thc hin y ch kim k hng ho kho, quy hng m bo s ph hp
s hin c thc t vi s ghi trong s k ton.
Xc nh ng n doanh thu bn hng, thu y thu kp thi tin bn hng, phn nh kp
thi kt qu mua bn hng ho. Tham gia kim k v nh gi li vt t, hng ho.
SVTH: ng Th Kim Anh
Trang 4
Chuyn Tt nghip
1.1.3 Cc phng thc tiu th hng ha trong doanh nghip kinh doanh
Phng thc tiu th cng l mt vn ht sc quan trng trong khu bn hng, y
nhanh c tc tiu th, ngoi vic nng cao cht lng, ci tin mu m... la chn cho
mnh nhng phng php tiu th hng ha sao cho c hiu qu l iu ti quan trng trong
khu lu thng, hng ha n c ngi tiu dng mt cch nhanh nht, hiu qu nht. Vic p
dng linh hot cc phng thc tiu th gp phn thc hin c k hoch tiu th ca doanh
nghip. Sau y l mt s phng thc tiu th ch yu m doanh nghip hay s dng.
*Tiu th hng ha theo phng thc xut kho gi hng i bn :
Theo phng thc ny, doanh nghip xut hng ( hng ha ) gi i bn cho khch hng
theo hp ng k kt gia hai bn.
Khi xut hng gi i bn th hng cha c xc nh tiu th, tc l cha c hch ton vo
doanh thu. Hng gi i bn ch c hch ton khi khch hng chp nhn thanh ton.
*Tiu th hng ha theo phng thc bn mua n nhn hng trc tip
Cn c vo hp ng mua bn c k kt, bn mua c cn b n nhn hng ti kho
ca doanh nghip. Khi nhn hng xong, ngi nhn hng k xc nhn vo ha n bn hng v
hng c xc nh l tiu th v c hch ton vo doanh thu.
Chng t bn hng trong phng thc ny cng l phiu xut kho kim ha n bn
hng, trn chng t bn hng c ch k ca khch hng nhn hng.
*Tiu th hng ha theo phng thc bn hng giao thng ( khng qua kho):
Phng thc ny ch yu p dng cc doanh nghip thng mi .Theo phng thc
ny , doanh nghip mua hng ca ngi cung cp bn thng cho khch hng khng qua kho ca
doang nghip .Nh vy, nghip v mua v bn xy ra ng thi .Trong phng thc ny c th
chia thnh hai trng hp :
Trng hp bn thng cho ngi mua: tc l khi gi hng i bn th hng cha c
xc nh l tiu th (ging nh phng thc xut kho gi hng i bn).
Trng hp bn hng giao tay ba :tc l c bn cung cp (bn bn ), doanh nghip v
ngi mua cng giao nhn hng mua, bn vi nhau .Khi bn mua hng nhn hng v k xc
nhn vo ha n bn hng th hng c xc nh l tiu th .Chng t bn hng trong
phng thc ny l Ha n bn hng giao thng .
*Phng thc bn l:
L hnh thc bn hng trc tip cho ngi tiu dng, hng ha s khng tham gia vo qu
trnh lu thng ,thc hin hon ton gi tr v gi tr s dng ca hng ha .
Ty tng trng hp bn hng theo phng thc ny m doanh nghip lp ha n bn
hng hoc khng lp ha n bn hng .Nu doanh nghip lp ha n bn hng th cui ca
hoc cui ngy ngi bn hng s lp Bng k ha n bn hng v lp bo co bn hng .Nu
khng lp ha n bn hng th ngi bn hng cn c vo s tin bn hng thu c v kim
k hng tn kho, tn quy xc nh lng hng bn trong ca ,trong ngy lp bo co
bn hng .Bo co bn hng v giy np tin bn hng l chng t hch ton sau ny ca k
ton .
*Phng thc bn hng tr gp:
Bn hng tr gp l vic bn hng thu tin nhiu ln .Sn phm hng ha khi giao cho
ngi mua th c coi l tiu th, ngi mua s thanh ton ln u ngay ti thi im mua mt
phn, s tin thanh ton chm phi chu mt t l li nht nh .
SVTH: ng Th Kim Anh
Trang 5
Chuyn Tt nghip
Tm li, khi m nn kinh t cng pht trin th cng xut hin nhiu phng thc tiu th
khc nhau mi phng thc u c u v nhc im ca n .Do , mi doanh nghip cn c
vo c im hng ha, quy m, v tr ca doanh nghip m la chn cho mnh nhng phng
thc tiu th hp l, sao cho chi ph thp nht m vn t hiu qu ti u
1.1.4. Kt qu kinh doanh
Kt qu kinh doanh cung cp cho khch hng v cc bn quan tm nh ngn hng, c
ng, cc nh u t ...nhng thng tin v hiu qu kinh doanh ca doanh nghip .T thit
lp mi quan h gia doanh nghip v khch hng v cc i tng lin quan, l c s cho s
hp tc lu di v bn cht .
Kt qu hot ng kinh doanh l chi tiu phn nh kt qu cui cng v tiu th sn phm
hng ha, lao v, dch v ca hot ng sn xut kinh doanh chnh v kinh doanh ph c th
hin qua ch tiu li v l .Ni cch khc, y l phn chnh lch gia mt bn l doanh thu
thun ca tt c cc hot ng vi mt bn l ton b chi ph b ra S chch lch s l chi
tiu cui cng .
1.1.5.Cc ch tiu kinh t c bn trong tiu th v xc nh kinh doanh :
*Doanh thu bn hng
L s tin thu c do bn hng. cc doanh nghip p dng tnh thu GTGT theo
phng php khu tr th doanh thu bn hng khng bao gm thu GTGT, cn cc doanh
nghip p dng phng php tnh thu trc tip th doanh thu bn hng l tr gi thanh ton ca
s hng bn. Ngoi ra doanh thu bn hng cn bao gm c cc khon ph thu.
1.1.5.1 Doanh thu thun :
L s chnh lch gia tng doanh thu vi cc khon ghi gim doanh thu (chit khu
thng mi, gim gi hng ha, doanh thu ca s hng bn b tr li, thu tiu th c bit, thu
xut khu phi np v lng hng tiu th v thu GTGT ca hng tiu th nu doanh
nghip tnh thu GTGT theo phng php trc tip ).
Doanh thu thun = Tng doanh thu Cc khon gim tr
1.1.5.2 Gi vn hng bn:
L tr gi vn ca sn phm , vt t, hng ha, lao v, dch v tiu dng .i vi sn
phm, lao v, dch v tiu th, gi vn hng bn l gi thnh sn xut (gi thnh cng xng)
hay chi ph sn xut .Vi hng ha tiu th, gi vn hng bn bao gm tr gi mua ca hng
tiu th cng vi chi ph thu mua phn b cho hng tiu th .
1.1.5.3 Chit khu thng mi:
L khon m ngi bn thng cho ngi mua do trong mt khon thi gian tin hnh
mua mt khi lng ln hng ha (h khu) v khon gim tr trn gi bn nim yt v mua
khi lng ln hng ha trongmt t (bt gi). Chit khu thnh mi c ghi trong cc hp
ng mua bn v cam kt v mua bn hng
1.1.5.4 Gim gi hng bn:
L s tin gim tr cho khch hng ngai ha n hay hp ng cung cp dch v cho
cc nguyn nhn c bit nh : hng km phm ch , khng ng quy cch , giao hng khng
ng thi gian, a im trong hp n, hng lc hu ...(do ch quan ca ngi bn ).
SVTH: ng Th Kim Anh
Trang 6
Chuyn Tt nghip
1.1.5.5 Hng bn b tr li:

L s hng c coi l tiu th ( chuyn giao quyn s hu, thu tin hay
c ngi mua chp nhn) nhng b ngi mua tr li va t chi thanh ton,Tng ng vi
hng bn b tr li l gi vn ca hng b tr li (tnh theo gi vn khi bn) v doanh thu ca
hng bn b tr li cng vi thu gi tr tng u ra phi np ca hng bn b tr li(nu c).
1.1.5.6 Li nhun gp (cn gi l li thng mi hay li tc gp):
L s chnh lch gia doanh thu thun vi gi vn hng bn.
Kt qu tiu th hng ha dch v (li nhun hay l v tiu th hng ha, dch v): l s chnh
lch gia doanh thu thun vi gi tr vn ca hng bn, chi ph bn hng v chi ph qun l
doanh nghip.
1.2 K ton tiu th v xc nh kt qu kinh doanh
1.2.1 K ton tiu th:
1.2.1.1 K ton doanh thu
1.2.1.1.1 Chng t v ti khon s dng:
1.2.1.1.1.1 Chng t s dng:
*Phng thc bn bun:
-Ha n GTGT c lp t 3 n 5 lin ( i vi doanh nghip tnh v np thu GTGT theo
phng php khu tr
-Hoc ha n bn hng (i vi doanh nghip np thu GTGT theo phng php trc tip
hoc khng np thu GTGT )
-Ha n c lp t 3 n 5 lin ty theo yu cu qun l ca doanh nghip
-Phiu thu, Phiu xut kho, phiu vn chuynr
*Phng thc bn l
-i vi hng bn l khng lp ha n, dnh k nhn vieenbans hng phi lp bng k bn l
hng ha ri gi cho b phn k ton kamf cn c tnh doanh thu, thu GTGT v lp ha n
cho s hng ny
1.2.1.1.1.2 Ti khon s dng;
TK 511_Doanh thu bn hng v cung cp dch v
*Ni dung: Ti khon ny c dng phn nh doanh thu bn hng v cung cp dich v pht
sinh trong 1 k hot ng kinh doanh.Ngoi ra cn phn nh cc khon nhn c t nh nc
v tr cp tr gi khi thc hin nhim v cung cp hng ha dch v theo yu cu ca nh nc
*Kt cu
TK 511
_Phn nh cc khon gim tr doanh thu
_K/C doanh thu thun xc nh kt qu
Kinh doanh:
Cui k khng c s d
SVTH: ng Th Kim Anh
_Phn nh doanh thu bn hng trong k
Trang 7
Chuyn Tt nghip
1.2.1.1.2 Trnh t hch ton doanh thu bn hng v cung cp dch v

TK531,532,521
TK 511
Kt chuyn gim gi hng bn,

doanh thu hng bn b tr li
TK 111,131
Doanh thu tiu th

khng c thu GTGT
TK3331
TK 333
Thu tiu th c bit, thu
Thu GTGT phi np
xut nhp khu phi np

TK1331
TK911
Kt chuyn doanh thu thun
Thu GTGT c khu tr

khi em hng i
TK152,153
Doanh thu bng vt t hng ha
SVTH: ng Th Kim Anh
Trang 8
Chuyn Tt nghip
S : Hch ton doanh thu theo phng thc bn hng i l, k gi hng

Trnh t hch ton theo phng thc gi hng theo s :
n v giao i l (gi hng)
156
157
Hng xut kho gi i l
911
632
Kt chuyn gi vn
hng i l khi tiu th
131
511
Kt chuyn doanh
Doanh thu bn hng
thu thun
641
ph hoa hng i l tr
ngay vo s phi thu
111,112
33311
s tin cn li thu t
i l
thu GTGT phi np
n v nhn i l, k gi
911
551
331
111,112
Kt chuyn
Hoa hng i l
Tng gi thanh
doanh thu thun
c hng
ton
003
- Nhn -Bn
thanh ton tin

giao i l
-Tr li
SVTH: ng Th Kim Anh
Trang 9
Chuyn Tt nghip
S : Hch ton doanh thu theo phng thc bn hng tr gp, tr chm
TK 511
TK111,112
Gi bn tr 1 ln cha c thu
S tin thu ngay
TK3331
TK131
Thu GTGT u ra
S tin cn phi thu
ca ngi mua
TK3387
u k KH
thanh ton li
Li tr chm
tr chm tr gp
S : Hch ton doanh thu theo phng thc tiu th ni b v cc trng hp khc
TK333
TK 512
Thu tiu th c bit, thu

xut khu phi np
TK 111,112,136
Doanh thu bn hng

khng c thu GTGT
Tng gi
thanh ton
TK3331
TK1331
TK911
Thu GTGT
phi np
Kt chuyn doanh thu thun

Thu GTGT khu tr cho sn
phm biu tng, sp kinh doanh
TK627,641,642
Dng hng ha khuyn mi, qung co
TK334
Dng thnh phm tr lng,thng
SVTH: ng Th Kim Anh
Trang 10
Chuyn Tt nghip
1.2.1.1.3 o lng doanh thu bn hng v cung cp dch v

Doanh thu c o lng trn c s gi gc.Doanh thu c xc nh theo gi tr hp l
ca cc khon thu v s thu c.Ti thi im ghi nhn, doanh thu c xc nh theo cng
thc sau:
Doanh thu = S lng sn phm d tiu th X n gi bn trn ha n
Trng hp sn phm hng ha, dch v thuc i tin chu thu GTGT v
doanh
nghip tnh thu GTGT theo phng php khu tr th n gi bn trn ha n trong cng thc
trn l n gi bn cha c thu GTGT. Trng hp doanh nghip bn sn phm , hng ha,
dch v thu ngoi t th doanh thu c xc nh bng cch quy i ngoi t ra ng Vit Nam
theo t gi hi oi bnh qun trn th trng lin ngn hng do Ngn hng Nh nc Vit nam
cng b ti ngy giao dch.
Cc khon gim tr ngoi ha n nh: cc khon chit khu thng mi, gim gi hng
bn v gi tr hng bn b tr li lm gim li ch kinh t ca n v nn c loi tr khi o
lng doanh thu
Cc loi thu pht sinh khi tiu th nh thu GTGT (trng hp tnh thu GTGT theo
phng php trc tip), thu xut khu, thu tiu th t bit khng phi l li ch kinh t ca
doanh nghip nn khng c tnh vo doanh thu. Gi tr li ch kinh t cui cng doanh nghip
thu c t giao dch bn hng v cung cp dch v c gi l doanh thu thun v c xc
nh theo cng thc
Doanh Thu Thun = doanh Thu ---- Cc khon Gim tr doanh Thu
Tuy nhin trong mt s trng hp doanh thu khng phi l gi bn trn ha n. chng hn
nh:
-Bn hng tr gp: Doanh thu bn hng c xc nh trong trng hp ny l gi bn thng
thng khng bao gm li tr chm. Phn li tr chm c ghi nhn l doanh thu hot ng ti chnh
tng ng vi s tin li th c t pht sinh trong tng k k ton.
Trng hp sn phm hng ha, dch v c trao i ly sn phm hng ha, dch v khc
khng tng t th vic trao i c coi l mt giao dch to ra doanh thu.doanht hu c xc nh
bng gia strij hp l ca sn phm, hng ha , dch v mang i trao i; hoc gi tr hp l cua sn phm
hng hoa, dch v nhn v sau khi iu chnh cc khon tin hoc tng tin tr them hoc thu thm.
Doanh Thu = gi tr hp l ca sn phm hng ha dch v mang i tao i
Hoc
Doanh Thu = Gi tr hp l ca sn phm hng ha dch v mang v + S tin thu thm
- S tin tr thm
-Trng hp sn phm hng ha, dch v c tiu th ni b th doanh nghip vn ghi nhn doanh
thu nhm phn nh y gi tr li ch kinh t do doanh nghip to ra.Doanh thu ny c xc nh
bng gia bn ca sn phm hng ha, dch v tiu dng ni b
SVTH: ng Th Kim Anh
Trang 11
Chuyn Tt nghip
1.2.1.2 K ton cc khon gim tr doanh thu

1.2.1.2.1 Chng t v ti khon s dng
+ Chit khu thng mi:c coi l mt khon chi ph cho nhng khch hng mua hng
ho vi s lng ln, thanh ton trc thi hn tho thun... nhm mc ch khuyn khch khch hng
mua hng cho doanh nghip.
Chng t s dng:_Ha n GTGT ( nu doanh nghip np thu GTGT theo phng

php khu tr),Ha n bn hng (nu doanh nghip np thu GTGT theo phng php trc
tip),Phiu chi, giy bo n...
Ti khon s dng: Ti khon 521 - Chit khu thng mi
Ni dung:S dng theo di ton b cc khon chit khu thng mi chp nhn cho khch
hng trn gi bn tho thun v lng hng ho, sn phm, dch v tiu
+ Hng bn b tr li:l nhng hng ho c coi l tiu th nhng b khch hng tr li do
khng ph hp vi yu cu ca khch.
Chng t s dng: _Bin bn xc nhn tr li hng c xc nhn ca hai bn, Ha n

GTGT hoc ha n bn hng, Phiu nhp kho hng bn b tr li
Ti khon s dng. Ti khon 531 - Hng bn b tr li.Ti khon ny dng phn nh doanh
thu ca s sn phm, hng ho, dch v tiu th b khch hng tr li do khng ng quy cch, phm
cht hoc do vi phm hp ng kinh t..
+ Gim gi hng bn:l nhng khon gim gi, bt gi, hi khu cho bn mua v nhng l do
nh hng bn b km phm cht, khch hng mua hng vi s lng ln...
Chng t s dng: _Giy tha thun gim gi hng bn ca hai bn, Ha n GTGT...
Ti khon s dng. Ti khon 532 - Gim gi hng bn.Ti khon ny dng phn nh khon
gim gi cho khch hng tnh trn gi bn tho thun.
1.2.1.2.2 Kt cu chung ca nhng ti khon ny nh sau;
*Kt cu
TK 521,531,532
-Phn nh cc khon gim tr doanh thu _K/c cc khon gim tr doanh thu
trong qu trnh bn hng nh: chit khu
thng mai, hng bn b tr la, gim gi
hng bn...
1.2.1.2.3 Phng php k ton
Trnh t hch ton: Chit khu thng mi

TK 111,112,131,...
TK 521
511,512
Cc khon chit khu
Kt chuyn ton b
pht sinh trong k
chit khu
TK 3331
Gim thu VAT
SVTH: ng Th Kim Anh
Trang 12
Chuyn Tt nghip
- Trnh t hch ton:

S : Hch ton cc khon gim tr doanh thu
TK111, 112,131
TK531,532
Tng s tin gim gi,

hng bn b tr li
TK 511
Kt chuyn gim gi
TK3331
,
Thu GTGT u ra
tng ng
1.2.1.3 K ton Gi vn hng bn
1.2.1.3.1 Cc phng php tnh gi vn hng ha.
- tnh c tr gi vn thc t ca hng xut kho, trc ht phi tnh tr gi mua thc t ca
chng, sau tnh ton phn b chi ph mua hng cho chng v tng cng li s c tr gi vn
thc t.
Tr gi vn thc
Tr gi mua thc
Chi ph mua hng
t ca hng
=
t ca hng
+ phn t cho hng
xut kho
xut kho
xut kho
Trong :
Tng chi ph mua hng cn phn b
Chi ph mua hng
phn b cho hng
xut kho
Tng n v tiu thc phn b ca c

hng xut kho v lu kho
S n v tiu thc
x phn b ca hng
xut kho
- xc nh c tr gi mua thc t ca hng xut kho, cc doanh nghip c th p dng trong

cc hnh thc sau:
+ Phng php gi ch danh (phng php nhn din)
Theo phng php ny hng xut kho thuc ng l hng mua vo t no th ly ng n gi
mua ca n tnh.
+ Phng php n gi bnh qun gia quyn:
Theo phng php ny tr gi mua thc t ca hng xut kho c tnh bnh qun gia tr gi
mua thc t ca hng tn kho u k vi gi tr thc t ca hng kho trong k.
Tr gi mua thc t
ca hng xut
S lng hng
xut kho
n gi mua bnh
qun
Trong :
Tr gi mua hng tn u k
n gi mua bnh qun
= S lng hng tn u k
SVTH: ng Th Kim Anh
+ Tr gi mua hng nhp trong k

+
S lng hng nhp trong k
Trang 13
Chuyn Tt nghip
n gi mua bnh qun c th tnh vo cui k, cng c th tnh trc mi ln xut.

+ Phng php nhp trc, xut trc (FIFO):
Theo phng php ny khi tnh tr gi hng xut kho ngi ta da trn gi thit hng no nhp
kho trc th xut trc v ly n gi mua ca ln nhp tnh gi hng xut kho. Nh vy
hng no c nht trong kho s c tnh l xut trc, hng no tn kho s l hng nhp kho mi
nht.
Theo cch ny tr gi hng tn kho s st vi gi c hin hnh v d nhin phng php ny s
chim u th theo quan im lp bng cn i k ton (tr gi hng tn kho thng phn nh st
gi th trng ti thi im lp bng cn i k ton).
+ Phng php nhp sau, xut trc (LIFO):
Phng php ny da trn gi thit hng no nhp kho sau th xut trc tnh tr gi hng
xut kho, khi xut n l hng no th ly n gi mua ca l hng tnh. Theo phng
php ny th hng no mi nht trong kho s c xut trc, cn hng tn kho s l hng c
nht trong kho. Nu tnh hng xut kho theo phng php ny th tr gi hng xut kho (chi ph
hng bn hin hnh) tng xng vi thu nhp (tc l chi ph thuc v hng bn ta tng i cp
nht).
1.2.1.3.2 Chng t v ti khon s dng
_chng t s dng: Phiu nhp kho, phiu xut kho......
_Ti khon s dng: K ton s dng TK 632: Gi vn hng bn theo di tr gi vn ca hng
ho, sn phm, lao v dch v xut bn trong k.
Kt cu ti khon
TK 632
- gi vn hng xut kho
- K/c gi vn hng bn xc
nh kt qu kinh doanh
1.2.1.3.3 Phng php k ton

S K TON GI VN HNG BN
(THEO PHNG PHP K KHAI THNG XUYN).
TK156
Bn hng ho qua nhp kho
TK 632
TK 911
K/c gi vn hng bn
xc nh kt qu
TK 157
Gi bn hoc giao Gi vn hng bn,
i l
gi bn
SVTH: ng Th Kim Anh
Trang 14
Chuyn Tt nghip
1.2.2 K ton xc nh kt qu kinh doanh

1.2.2.1K ton chi ph bn hng
Chi ph bn hng l cc khon chi ph pht sinh qu trnh tiu th hng ho (Pht sinh
trong qu trnh bo qun, giao dch, vn ti...)bao gm: Chi ph nhn vin: Tin lng, tin cng
phi tr cho nhn vin bn hng, chi ph vt liu: Cc chi ph vt liu ng gi bo qun, vn
chuyn hng ho trong qu trnh tiu th, chi ph dng c dng cho qu trnh tiu th hng
ho, chi ph khu hao ti sn c nh b phn bo qun, bn hng nh: Nh kho, ca hng, bn
bi...,chi ph bng tin khc: Chi ph tip khch b phn bn hng, qung co, hi ngh khch
hng...
Cc chi ph pht sinh trong khu bn hng cn thit c phn loi v tng hp theo ng
ni dung quy nh. Cui k, k ton kt chuyn chi ph bn hng xc nh kt qu kinh
doanh.
Chng t s dng : phiu chi, ha n dch v mua ngoi.....
Ti khon s dng: Ti khon 641 - Chi ph bn hng.dng tp hp v kt chuyn
cc khon chi ph thc t trong k lin quan n qu trnh tiu th sn phm, hng ho ca doanh
nghip
1.2.2.2 K ton chi ph qun l doanh nghip

Chi ph qun l doanh nghip l nhng chi ph cho vic qun l kinh doanh, qun l hnh
chnh v phc v chung khc lin quan n hot ng ca doanh nghip.
Chi ph qun l doanh nghip bao gm: Chi ph nhn vin qun l: Tin lng, cc khon
ph cp, BHXH, BHYT, kinh ph cng on ca cn b, nhn vin qun l ca doanh nghip,
chi ph vt liu: Gi tr vt liu xut dng cho cng tc qun l ca doanh nghip, chi ph dng c,
dng vn phng dng cho cng tc qun l, chi ph khu hao TSC dng cho cng tc qun l
DN nh: Nh ca lm vic ca cc phng ban, kho tng phng, tin truyn dn my mc thit
b...thu, ph v l ph nh: thu mn bi, thu trn vn, thu nh t...
Chi ph qun l DN lin quan n cc hot ng trong DN, do vy cui k c kt
chuyn sang TK 911 xc nh kt qa SXKD ca DN.
Chng t s dng: phiu chi, ha n dch v mua ngoi.....
Ti khon s dng:Ti khon 642 dng tp hp v kt chuyn cc chi ph qun l
kinh doanh, qun l hnh chnh v cc chi ph khc lin quan n hot ng chung ca ton
doanh nghip.
Kt cu chung ca Tk 641 v Tk 642
TK 641,642
Tp hp chi ph bn hng (chi ph
qun l doanh nghip) thc t pht sinh
trong k
SVTH: ng Th Kim Anh
Kt chuyn chi ph bn hng

(chi ph qun l)
Trang 15
Chuyn Tt nghip
Phng php k ton

S :Hch tan chi ph bn hng & chi ph qun l doanh nghip
TK334,338
TK641, 642
Tin lng, ph cp, BHXH,
BHYT,KPC cho NV QLDN
TK111,112
Cc khon lm gim CFQLDN

pht sinh
TK 152,153
TK911
Tr gi VL, CCDC xut dng
Cui k kt chuyn CPQLDN
cho b phn QLDN
xc nh kt qu
TK214
TK142
Chi ph khu hao
b phn QLDN
Ch kt chuyn Kt chuyn vo
TK 111,112,331
Chi ph dch v mua ngoi
k sau
TK142,335
Chi ph khc
bng tin
Chi ph theo
d ton
1.2.2.3 K ton doanh thu ti chnh

Doanh thu hot ng ti chnh l s tin thu c hoc s thu t tin li, tin bn
quyn, c tc...
Chng t s sng: Giy bo c...
Ti khon s dng: Tk 515_Doanh thu ti chnh_s dng phn nh doanht hu tin li,
tin bn quyn, c tc...
Kt cu:
Tk 515
K/c doanh thu hot ng ti chnh Phn nh doanh thu ti chnh

Xc nh kt qu kinh doanh
SVTH: ng Th Kim Anh
Trang 16
Chuyn Tt nghip
*Phng php k ton doanh thu ti chnh

TK 911
TK 515
TK 111,112,221
k/c doanh thu hot ng ti C tc v li nhun c chia t hot ng

chnh
gp vn u t
nhng bn cc khon u t
CL gi bn > gi gc
Tk 221,222,128
gi bn
Gi gc
TK 3387
nh k xc nh li u t tn phiu,
Tri phiu (th:li nhn trc )
TK 1388
nh k xc nh li u t tn phiu,
Tri phiu (th:li nhn sau )
TK 331
Chit khu thanh ton
TK 152,156,211
Mua vt t hng ha,thu tin t cc khon
CL tgtt > tg gc
tgtt
Tk 1112,1122,131
Tg gc
Chi ph ti chnh l cc chi ph lin quan n hot ng cho vay hoc i vay vn, chi ph
hoc cc khon l lin quan n hot ng u t v cc khon chi ph ti chnh khc nh: chi
ph giao dch b chng khon, lp d phng gim gi u t ti chnh...
Chng t s sng: Giy bo n...
Ti khon s dng: Tk 635_Chi ph ti chnh: Ti khon ny dng phn nh cc
khon chi ph ti chnh pht sinh trong k.
Kt cu TK 635:
Tk 635
- Phn nh chi ph ti chnh
- K/c chi ph ti chnh
1.2.2.4 K ton chi ph ti chnh
SVTH: ng Th Kim Anh
Trang 17
Chuyn Tt nghip

Xc nh kt qu kinh doanh
Phng php k ton chi ph ti chnh

Tk 111,112,331
TK 635
Chi ph ti chnh pht sinh
TK 129.229
Hon nhp d phng
Gim gi u t chng khon
Tk 911
TK 133
VAT nu c
K/c chi ph ti chnh
TK 121,128,221,222
Nhng bn cc khon u t
Gi gc
CL
G bn < G gc
TK 111,112
Gi bn
TK 142,242
nh l phn b li vay( nu li tr trc)
TK 335
nh l phn b li vay( nu li tr sau)
TK 131
Chit khu thanh ton chp nhn cho khch hng
Tk 129.229
Lp d phng gim gi u t chng khon
1.2.2.5 K ton Thu nhp khc v Chi ph khc
1.2.2.5.1 Ni dung thu nhp khc v chi ph khc
Thu nhp khc v chi ph khc l cc khon thu nhp, chi ph pht sinh t cc hot ng ngoi hot
ng to ra doanh thu ca doanh nghip.
SVTH: ng Th Kim Anh
Trang 18
Chuyn Tt nghip
Thu nhp khc bao gm cc khon sau: thu nhp thanh l nhng bn ti sn c nh, tin pht do
khch hng vi phm hp ng, thu cc khon n kh i xa s...
Chi ph khc bao gm: chi ph thanh l nhng bn ti sn c nh, tin pht do vi phm hp ng,
b pht thu, truy np thu...
Ti khon s dung:
TK 711_ Thu nhp khc.ti khon ny dng phn nh cc khon thu nhp khc ngoi hot ng
tao ra doanh thu ca doanh nghip.
TK 811_ chi ph khc. Ti khon ny dng phn nh cc khon chi ph ca cc hot ng ngoi
hot ng sn xut kinh doanh to ra doanh thu ca doanh nghip.
Kt cu ti khon 811, 711
811
Phng php k ton Chi ph khc
Tk 211
Tk 811
Nguyn gi
gi tri cn li
TK 214
GT hao mn ly k
Tk 111,112,..
Cc chi ph pht sinh cho hot ng thanh l
Tk 133
VAT c khu tr
Cc chi ph khc phc tn tht do gp ri ro kinh doanh
SVTH: ng Th Kim Anh
Trang 19
Chuyn Tt nghip
Kt cu ti khon 711
711
Phng php k ton Thu nhp khc

Tk 711
TK 111,112
Thanh l nhng bn TSC

TK 3331
VAT phi np
Tk 221,223,228
Chnh lch
(GT nh gi )
TK 152,153..
Vt t em gp vn (GT ghi s kt)
TK 331, 338
Cc khon n phi tr khng xc nh c ch n
TK 152, 153,211
Nhn cc hin vt c biu tng
TK 352
Hon nhp d phng(cp bo hnh<d phng)
1.2.2.6 K ton xc nh kt qu kinh doanh
SVTH: ng Th Kim Anh
Trang 20
Chuyn Tt nghip
Cui l k ton, sau khi iu chnh doanh thu, chi ph v x l thu thu nhp doanh nghip
hon li pht sinh trong k, k ton xc nh kt qu kinh doanh trong k
Ti khon s dng: 911_xc nh kt qu kinh doanh.
Kt cu;
Tk 911
_K/c chi ph
_Li
(nu doanh thu, thu nhp >chi phi)
_ K/c doanh thu, thu nhp

_L
(nu doanh thu, thu nhp <chi phi)
Phng php k ton xc inh kt qu kinh doanh

Tk 632
Tk 911
K/c gi vn hng bn
TK 511, 512
K/c doanh thu thun
Tk 635
Tk 515
K/c chi ph ti chnh
K/c doanh thu ti chnh
Tk 641
Tk 711
K/c chi ph bn hng
K/c thu nhp khc
TK 642
Tk 821
K/c chi ph qun l
K/c thu nhp thu TNDN

(s PS c> s PS n)
TK 811
K/c chi ph khc
Tk 821
K/c chi ph thu TNDN
(s PS c < s PS n)
SVTH: ng Th Kim Anh
TK 421
K/c l
K/c li
Trang 21
Chuyn Tt nghip
Chng II
Tnh hnh thc t v cng tc k ton tiu th v xc nh kt qu kinh doanh ti Cng ty
TNHH CNTH Phng Tng
2.1 Gii thiu tng quan v cng ty TNHH CNTH Phng Tng
2.1.1 Qu trnh hnh thnh v pht trin ca cng ty TNHH CNTH Phng Tng
Theo xu th pht trin ca thi i mi,tin hc ng vai tr rt quan trng trong s pht
trin ca x hi .Mt x hi pht trin i hi nghnh cng ngh tin hc phi mnh.Nhn thy
vai tr v tm quan trng ca ngnh cng ngh tin hc,Cng tin TNHH CNTH Phng Tng ra
i.
Cng ty thnh lp vo ngy 01/08/1995 theo giy php s 044923 ca UBND thnh ph
Nng.Vi tin than l Doanh nghip t nhn Phng Tng, Doanh nghip pht trin thnh
Cng ty TNHH CNTH Phng Tng vo ngy 31/11/1997,l mt cng ty hon ton c lp,c
t cc php nhn,t ch v mt ti chnh,c ti khon ring ti ngn hng v c con du ring
theo mu quy nh ca nh nc
Tr s chnh : 40 Nguyn vn Linh,N
in thoi : 05113656666
Fax
: 05113656666
Email
: Ptcom@dng.vnn.vn
Sau mt thi gian hot ng,vi s n lc ca ban gim c v ton th nhn vin trong
cng ty,hin nay Cong ty TNHH CNTH Phng Tng c hai chi nhnh ti nng v Tam
K
Chi nhnh 1 : 79 Nguyn Lng Bng,N
T:05113738666
Fax:05113738666
Email: kdphuongtung@dng.vnn.vn
Chi nhnh 2: 297 Phan Bi Chu,tam K
T : 0510812753
Fax : 0510812753
Email ; ptcomtk@dng.vnn.vn
Trong sut nhng nm hot ng kinh doanh v pht trin mc d c nhiu bin ng
trong t chc v chu nh hng ca nn kinh t th trng,nhng cng ty lun hon thnh tt
nhim v ca cng ty v thc hin y ngha v vi nh nc,x hi.
2.1.2 Chc nng v nhim v ca Cng TNHH CNTH Phng Tng
2.1.2.1 Chc nng
Cng ty TNHH CNTH Phng Tng l n v kinh doanh cc mt hng ng k hot
ng kinh doanh nh: my tnh thng hiu,my in ha n,linh kin my vi
tnh,notebook,cung cp phn mm microsoft c bn quyn
Cung cp cho th trng Nng v cc th trng ln cn cc sn phm cng ngh tin
hc a dng
ng thi t chc bun bn l,lin kt v i l tiu th cho cc nh cung cp ln
SVTH: ng Th Kim Anh
Trang 22
Chuyn Tt nghip
2.1.2.2 Nhim v
Bo qun v pht trin ngun vn c Hoch inh , t chc v lnh o kim sot cc
hot ng kinh doanh nhm mang li doanh thu cao v ti a ha li nhun
M rng ngun hng ha th trng,tng s lng bn ra,lm tt cng tc xut nhp
khu,ly kinh doanh ni a lam trung tm,kinh doanh xut nhp khu lm mi nhn
Hon thnh ,nghim chnh chp hnh cc chnh sch v quy nh Nh Nc ;bo h lao
ng,ch tin lng,ch bo him.Tin hnh cc nghip v ti chnh nh : doanh thu, tiu
th,li nhun,mc tiu th hng ha nhm gp phn thc hin cc ch tiu kinh t x hi
Pht trin i sng x hi cng nh nng lc ca nhn vin
2.1.3 c im t chc b my qun l cng ty TNHH CNTH Phng Tng
2.1.3.1 C cu t chc b my qun l cng ty
S B MY QUN L TI CNG TY
GIM C
PH GIM C KD-TC
PH GIM C IU HNH
TRNG
PHNG
KD-DA
TRNG
PHONG
BN
HNG
TRNG
PHNG
K TON
TRNG
PHNG
BO
HNH
TRNG
PHNG
K
THUT
2.1.3.2 Chc nng, nhim v cc b phn

- Gim c: l ngi i din php nhn ca cng ty, l ngi iu hnh cc hot ng
hng ngy ca cng ty, chu trch nhim trc tip trc php lut nh nc cng nh cc thnh
vin gp vn v qu trnh qun l cng ty.
- Ph gim c kinh doanh ti chnh: c nhim v cn i, nhp hng ha u vo, cn
i ti chnh trong cng ty, mi vic lin quan n kinh doanh, c quyn phn cng cng vic
cho cp di v chu trch nhim trc gim c.
- Ph gim c iu hnh: c nhim v v qun hn n c kim tra cc b phn lm
vic, qun l chung, tham mu cho gim c, c quyn k hot ng hoc cc kha cnh khc
pht sinh khi c s y quyn ca Gim c v chu trch nhim trc Gim c.
- Trng phng kinh doanh d n: Ph trch chung trong qu trnh kinh doanh ca cng
ty, c trch nhim cn i lng hng ha cng nh gi c, trin khai tm kim giao vic cho cp
SVTH: ng Th Kim Anh
Trang 23
Chuyn Tt nghip
di thc thi cng vic v lm cc th tc h s d n, u thu v trnh cho Gim c ph

duyt.
- Trng phng bn hng: c nhim v n xuyn v n c nhn vin cp di ca
mnh lm tt cng tc bn hng t doanh thu v ch tiu m Gim c giao. T vn cho
khch hng mt cch y v tn tnh khch hng tin tng mua sn phm ca cng ty.
- Trng phng k thut: c nhim v tip nhn thng tin ca khch hng yu cu, n
c,theo di, phn cng cng vic trc tip cho nhn vin thuc b phn mnh, gii p cc vn
thc mc v k thut khi khch hng yu cu.
- Trng phng bo hnh: Phn cng cc cng vic thuc b phn mnh, gii p cc vn
thc mc v k thut khi khch hng yu cu.
- Trng phng k ton: Thc hin cng tc k ton pht sinh ti cng ty, thu nhn v
kim tra cc bo co k ton cc n v trc thuc v lp bo co ti chnh hp nht ton cng
ty, thc hin cng tc ti chnh. thng k, phn tch tinh hnh k ton v ti chnh ton cng ty.
2.1.3.3 S phi hp gia phng k ton vi cc phng chc nng trong giao dich
kinh t
- Phng bn hng l b phn trc tip giao dch vi khch hng trong qu trnh gi thiu
cng nh cung cp sn phm do b phn ny s cung cp cho b phn k ton nhng bo co
v tnh hnh tiu th sn phm gip cho k ton nm c tnh hnh kinh doanh ca cng ty , t
c bo co qun tr gip cng ty ra nhng gii php kinh doanh hiu qu
2.1.4 c im hot ng ca doanh nghip
2.1.4.1 c im sn phm, dch v kinh doanh
- Lp rp v phn phi my tnh nguyn b thng hiu Vinte, xy dng cc mng my
tnh cho cc c quan,doanh nghip v trng hc.
- Lp trnh ng dng phn mm qun l bn hng, qun l chm cng nhn s, phm
mm k ton, gii php trn gi v m vch.
- Kinh doanh cc linh kin my tnh, my tnh nguyn b, my tnh xch tay, pocket PC...
- Thit b vn phng: my chiu, my photocoppy, my hy giy, my Fax...
- Kinh doanh cc loi phn mm v phn phi phn mm Micosoft c bn quyn.
- Kinh doanh dch v bo tr my tnh, mng my tnh cho cc c quan, doanh nghip,
trng hc, bo tr nh k my photocoppy.
- Kinh doanh cho thu cc thit b trnh chiu: Protector, overhead, notebook...
2.1.4.2 c im chnh sch bn hng:
*Cng ty s dng hai phng thc tiu th
Phng thc tieu th: Phng thc bn bun: l vic bn hng cho cc doanh nghip
thng mi, kt thc qu trnh ny hng ha vn nm trong lnh vc lu thng.c im ca
phng thc ny l s lng hng ha bn ra mt ln rt ln v tin hnh theo hai cch:
- Bn bun: Hnh thc ny cng ty xut hng t kho trc tip giao cho ngi mua, hoc
giao cho ngi c bn mua y nhim n nhn hng trc tip.hng ha c coi l tiu th
khi ngi mua nhn c hng v k xc nhn trn chng t bn hng, cn vic thanh
ton tin hng ty thuc vo hp ng k kt gia hai bn.
- Bn bun qua kho theo hnh thc chuyn hng: cng ty s chuyn hng cho bn mua theo
a im ghi trn hp ng.Hng ha gi i bn thuc quyn s hu ca cng ty. Khi no bn
mua xc nhn d nh c hng hoc chp nhn thanh ton th cng ty mi c xem l hng
SVTH: ng Th Kim Anh
Trang 24
Chuyn Tt nghip
tiu th.Chi ph vn chuyn cng ty chu hoc bn mua thanh ton ty vo iu kin tha thun
trn hp ng.
Phng thc bn l trc tip: Nhn vin bn hng va trc tip thu tin, giao hng cho
khch hng va ghi hng bn vo s quy hng, cui ngy nhn vin bn hng kim tin bn
hng np cho th qu, xc nh lng hng bn v lp bng k bn l hng ha.
*Phng thc thanh ton:
Thanh ton bng tin mt,ngn phiu, sc, hoc bng tin gi ngn hng. Nu thanh ton
bng sc th ha n phi ghi r s sc, sc phi m bo chi ti ngn hng, ni doanh nghip
m ti khon.
*Chnh sch bn hng:
Nhm kinh doanh sao cho c li nht, cng ty thc hin chnh sch bn hng ni lng i
vi nhng khch hng c nhiu nm hp tc vi cng ty.ng thi thc hin cc chng trnh
khun mi nhm thu ht nhng khch hng mi n vi cng ty.
2.1.5 c im t chc k ton ca cng ty:
2.1.5.1 T chc b my k ton:
*S t chc b my k ton ca Cng ty TNHH Cng ngh tin hc Phng Tng
K TON TRNG
TH
QU
K
TON
TNG
HP
K
TON
CNG
N
PHITH
U,TIN
LNG
K
TON
CNG
N
PHI
TR,NG
N
HNG
K
TON
VT
T,HA
NG
HA
K
TON
TIN
MT
THANH
TON
TM
NG
2.1.5.2 Nhim v c th ca tng k ton:

- K ton trng: l ngi chu trch nhim ch o, kim tra, t chc mi mt ca cng
tc k ton ti cng ty, gim st mi hot ng ca k ton vin.k ton trng l ngi tham
mu cho Gim c, gip Gim c ra k hoch ti chnh vi hot ng sn xut kinh doanh
v l ngi chu trch nhim trc Gim c v cc c quan yaif chnh v kt qu ti chnh ca
cng ty.
- K ton tng hp: gip cho k ton trng iu hnh khi k ton trng i cng tc, c
nhim v hch ton tng hp cc s liu do cc k ton khc cung cp, xc nh kt qu kinh
doanh v bo co quyt ton, nh gi hiu qu s dng vn. ngoi ra cn ph trch hch ton
SVTH: ng Th Kim Anh
Trang 25
Chuyn Tt nghip
k ton TSC, theo di tnh hnh bin ng TSC cng nh vic tnh khu hao hng qu, hng
nm.
- K ton cng n phi thu,tin lng: Theo di cng n ca khch hng,tin lng, bo
him ca nhn vin trong cng ty.
- K ton cng n phi tr, ngn hng: Theo di cng n phi tr cho nh cung cp,theo
di, i chiu s sch vi s liu tai ngn hng.
- K ton vt t hng ha: Theo di tnh hnh nhp, xut, tiu th hng ha, lp cc mu
bo co lin quan n kho hng ha.
- K ton tin mt, thanh ton tm ng: Trc tip theo di, gim st cc khon thu chi ti
cng ty,theo di tnh hnh thanh ton, tm ng, i chiu lng tin mt trn s sch vi lng
tin mt tn qu.
- Th qu: chu trch nhim trc tip v tin trong qu trnh thu chi ng theo th tc thu
chi v theo quy nh,hp l, kp thi, bo qun tin mt v cc giy t c gi tr khc.
2.1.5.3 c im ch yu ca cng tc k ton ti cng ty TNHH CNTH Phng
Tng
Hnh thc k ton p dng ti cng ty:
Nhm p ng nhu cu qun l chung, cng ty p dng hnh thc k ton" Chng t ghi
s "
Trnh t ghi s k ton:Hng ngy cn c vo chng t gc, sau khi kim tra tnh y
v chnh xc ca cc chng t, ghi vi s, th, bng k chng t c lin quan.i vi cc ngip
v pht sinh t, k ton cn c vo chng t gc ln chng t ghi s. i vi cc nghip v pht
sinh nhiu th k ton ghi vo bng k, n cui thng lp cc bng k v lp chng t ghi s.
Chng t sau khi c lp xong chuyn cho k ton trng kim tra, k duyt sau chuyn
cho k ton tng hp ghi vo s ci. ng thi cn c s liu tren cc s k ton chi tit k
ton lp bng tng hp chi tit. i chiu s liu ca bng ny vi s liu ca cc ti khon tng
hp trn s ci pht hin sai st.
Chnh sch k ton p dng ti cng ty:
Nin k ton bt u t ngy 01/01 n ngy 31/12 hng nm
n v tin t s dng: ng Vit Nam
Phng php k ton hng tn kho: tnh gi thnh bnh qun c k d tr
Nguyn tc ghi nhn hng tn kho: kim k thng xuyn
Phng php khu hao TSC ang p dng: khu hao ng thng
Phng php ghi nhn chi ph i vay: theo pht sinh ti thi im
Phng php ghi nhn chi ph phi tr: theo pht sinh ti thi im
Nguyn tc v phng php ghi nhn doanh thu: theo th im
Doanh nghip np thu theo phng php khu tr
Ghi ch:
Ghi hng ngy
i chiu kim tra
Ghi cui thng
SVTH: ng Th Kim Anh
Trang 26
Chuyn Tt nghip
SVTH: ng Th Kim Anh
Trang 27
S TRNH T GHI S K TON

S QU
CHNG T GC
S, TH K TON CHI TIT
BNG K CHNG T GC
CHNG T GHI S
S CI
BNG CN I S PHT SINH
BO CO TI CHNH
BNG TNG HP CHI TIT
2.1.6 Mt s ch tiu kinh t m cng ty t c trong hai nm gn y

Chnh lch
Ch tiu
nm 2008
Nnm 2009
Doanh thu thun

Gi vn hng bn
Chi ph bn hng
Chi ph QLDN
Thu TNDN
Li nhun sau thu
55,056,125,063
52,251,811,359
525,300,000
1,992,503,826
54,427,749
139,957,068
63,582,722,834
60,011,182,525
498,700,000
2,652,286,175
59,850,545
153,901,403
S tin
+8526597770
+7753371170
-26600000
+659782349
+5422796
+13944335
T l (%)
+15,49%
+14,85%
-5,06%
+33,11%
+9,96%
+9,96%
T bng s liu trn ta thy:

Doanh thu thun nm 2009 tng 8526597770 so vi nm 2008 tng ng vi t l
15,49% , Doanh thu tng t nhng cng th hin c s hot ng c hiu qu ca cng
ty.Cng tc tiu th sn phm c ch trng hn nh vo i ng bn hng c kinh nghim,
dch v bo hnh tt, c cc hnh thc khuyn mi c bit...
Gi vn hng bn nm 2009 tng 7753371170 so vi nm 2008 tng ng 14,85%
chng t lng hng bn ra tng. Nu cng ty c gng tng s lng hng bn ra nhng gi vn
thp th s kim c li nhun cao. c nh vy th cng ty nn c cc chnh sch tha
thun vi cc DN cung cp ly hng ha vi gi c hp l.
Nhng chi ph bn hng nm 2009 la gim 26600000 ng so vi nm 2008 vi t l
gim 5,56%. Ch gim nh nhng y l biu hin tt v cng ty c bin php kim sot chi
ph hp l, l nn tng cho nhng nm v sau.Cn chi ph QLDN th tng 33,11% tng ng
vi s tin 659782349 do chi ph pht sinh nhiu cng ty cha co bin php qun l v kim
sot, nh hng khng tt n li nhun.
Li nhun sau thu cho ta thy cng ty kinh doanh ngy cng hiu qu th hin nm
2009 tng 13944335 ng so vi nm 2008 tng ng vi t l l 9,96%
Ni chung, tnh hnh hot ng kinh doanh ca cng ty trong thi gian qua t kt qu
tt, cc ch s ti chnh nh doanh thu, li nhun co xu hng i ln, y l du hiu kh tch
cc cng ty trin khai m rng th trng kinh doanh.
2.2 Thc trng cng tc k ton tiu th v xc nh kt qu tiu th ti Cng ty
TNHH CNTH Phng TngA Quy trnh lu chuyn chng t phn hnh k ton tiu th
v xc nh kt qu kinh doanh
Chng t gc
Bng k ghi n
S chi tit
( phiu thu,phiu xut kho)
(111,112)
Tk 511,632..
Chng t ghi s
SciTK511,632
SVTH: ng Th Kim Anh

29
Bng tng hp
(BTH xut bn)
Trang
bo co xc inh kt qu kinh doanh

Ghi hng ngy
Quan h i chiu
Ghi cui thng
BTrnh t ghi chp vo s sch k ton t chng t gc theo hnh thc chng t ghi s
2.2.1 K ton tiu th:
2.2.1.1 K ton doanh thu bn hng
- Do cng ty Phng Tng s dng 2 phng thc tiu th, nn cui k xc nh
doanh thu, k ton da vo chng t lin quan ca 2 phng thc ln chng t ghi s v s
ci 511. Khi bn l hng ha cho khch hng,k ton s dng cc chng t sau: Phiu xut bn
l, Bng k bn l, Ha n GTGT, Phiu thu
TH c th: Ngy 25/05/2010 ca hng bn l: 1 Headphone SOMIC 560 tr gi 125000
CNG TY CNTH PHNG TNG
S: 002323
40 Nguyn vn Linh, Nng
PHIU XUT BN L
Ngy 25 thng 05 nm 2010
Tn ngi nhn: Nguyn Ngc Chu
STT Tn vt t
VT Yu
cu
headphone SOMIC 560
cp
SL
thc
xut
1
n
Gi
Thu
Thnh
tin
125,000
10%
137,500
Cng tin bng ch: Mt trm ba mi by ngan, nm trm ng y.

Ngi nhn
Th kho
k ton
Ph trch n v
( k, ghi r h tn) ( k, ghi r h tn) ( k, ghi r h tn)( k, ghi r h tn)
Cui ngy nhn vin bn hng ln bng k bn l:tng hp s lng bn ra ca cc mt hng,
k ton ln bng k bn l
s: 0023243
BNG K BN L
Tn ngi mua: Khch vng lai
a ch
:
T bng k bn l, cui ngy k ton lp mt ha n GTGT chung cho cc hng
STT
1
2
3
...............
TN HNG HA
Headphone SOMIC 560
My tnh intell pentium III
My tnh intell pentium IV
........................
TNG
SVTH: ng Th Kim Anh

30
SL
3
1
1
N GI
125,000
8,354,656
8,756,400
THNH TIN
375,000
8,354,656
8,756,400
45,971,749
Trang

a ch :40 Nguyn vn Linh, Nng
Fax
: 0553656176
Tel
:0511365666
Ti khon :10410400158012 ti NHTMCP
K Thng CN N
102010000188155 ti NH Cng
Thng CN ti n
M s thu: 0400128799
HA N GTGT
Lin 3: Ni b
s:00123
H tn ngi mua hng: Khch vng lai

a ch:
Hnh thc thanh ton : Tin mt
M s thu
STT
TN HNG HA
SL
G
THNH TIN
1
Headphone SOMIC 560
3
137,500
412,500
2
1
8,354,656
8,354,656
3
1
8,756,400
8,756,400
..............
19
WEBCAME CAMERA
2
292,100
584,200
..................
Tng
: 45,971,749
Thu(10%): 4,597,175
Tng s tin thanh ton: 50,568,924
Vit bng ch: Nm mi triu nm trm sa mi tm ngn, chn trm hai mi bn ng y

PHIU THU
H tn ngi np tin ; Khch vng lai
a ch
:
L do np
: mua hng
S tin
: 50,568,924
Vit bng ch: Nm mi triu nm trm su mi tm ngn,chn trm hai mi bn ng y.
Gim c
k ton trng
Ngi lp phiu
( k, ghi r h tn)
( k, ghi r h tn)
( k, ghi r h tn)
nhn s tin ( bng ch ): Nm mi triu nm trm su mi tm ngn,chn trm
hai mi bn ng y.
Ngi np
Th qu
( k, ghi r h tn)
( k, ghi r h tn)
SVTH: ng Th Kim Anh

31
Trang
T cc chng t trn , cui thng k ton s ln cc bng k lin quan, chng t ghi s, s ci...
-Theo phng thc bn bun: Khi c cc ngip v kinh t pht sinh, k ton s s dng cc
chng t:
Phiu giao hng ( kim phiu xut kho )
Ha n GTGT: gm 3 lin
+lin 1 lu ti phng k ton
+lin 2 :giao cho khch hng
+lin 3 : ni b
Phiu thu......
TH c th: ngy 25/05/2010, Bo him x hi TP nng mua:
Chng t minh ha:
No: 30114/KH03
Tel
:0511365666
Fax
: 0553656176
DS:
:BLE
PHIU GIAO HNG
Theo hp ng s: 3435
Chng t i km:
Yu cu lm hp ng:
M s: KCQ 000999
Tn khch hng: Bo him x hi, TP Nng
a ch
: 01A Trn qu Cp, Nng
STT TN THIT B
MK
SL N GI
THU THNH TIN
1
Gi mn hnh 32'
cng ty 1
1,192,800
10%
1,312,08
2
Moniter 32'
cng ty 1
11,928,000
10%
13,120,800
3
Pad mouse
cng ty 1
298,200
10%
328,020
4
Mc chm
cng ty 2
99,400
10%
218,680
5
Ram 256
cng ty 1
497,000
10%
546,700
Tng cng;
15,526,280 ng
Thi hn thanh ton:
Ngi nhn
Ngi giao hng
Th kho
NV bn hng
k ton
( k)
( k)
( k)
(k)
(k)
SVTH: ng Th Kim Anh

32
Trang
BH
6
36
12
12

PHIU THU
HA N GTGT
H tn ngi np tin ; Nguyn Minh Hi
Lin 3: Ni b
n v
:Bo him x hi,TP Nng
Fax
: 0553656176
a ch
: 01A Trn qu Cp,N
Tel
:0511365666
S:00342
L do np
: mua hng
S tin
: 15,526,280.00
K Thng CN N
Vit bng ch: Mi lm triu nm trm hai mi su ngn hai trm tm mi ng y..
102010000188155 ti NH Cng
Gim c
k ton trng
Ngi lp phiu
Thng CN ti n
(k, ghi r h tn)
( k, ghi r h tn)
( k, ghi r h tn)
M s thu: 0400128798
nhn s tin ( bng ch) : Mi lm triu, nm trm hai moi su ngn, hai trm tm mi ng y
H ten ngi mua hng: Nguyn Minh Hi
Ngi np
Th qu
Tn n v
: bo him x hi, TP Nng
( k, ghi r h tn)
( k, ghi r h tn)
a ch
: 01A Trn qu Cp, Nng
M s
:0400692263
STT TN THIT B
M KHO
SL
N GI
THNH TIN
1
1,192,800
1
Gi mn hnh 32'
cng ty
1
1,192,800
2
Moniter 32'
cng ty
1
11,928,000
11,928,000
3
Pad mouse
cng ty
1
298,200
298,200
4
Mc chm
cng ty
2
99,400
1198,800
5
Ram 256
cng ty
1
497,000
497,000
Tng cng :
14,114,800
Thu: (10%)
:
1,411,480
TTng s tin thanh ton
15,526,280
VVit bng ch: Mi lm triu nm trm hai mi su ngn hai trm tm mi ng y..
NNgi mua hng
k ton trng
Th trng n v
( (k, ghi r h tn)
( k, ghi r h tn)
( k, ghi r h tn)
Cng ty m s tin mt theo di lng tin thu vo (nu khch hng dng tin mt thanh
ton)
Bng k s 1
Ghi N TK 111- Tin mt
Thng 05 nm 2010
SVTH: ng Th Kim Anh

33
Trang
Ghi N TK 111 ghi c cc TK

STT
Ngy
Cng N 111
..............
.... ....
01/05
05/05
25/5
........
TK 511
8,353,455
12,342,650
...............
60,086549
...........
TK3331
835,346
1,234,265
155,354,355
43,576,915
66,008,655
123,567,020
S d
cui ngy
................
................
Cng
1,927,105,880
192,710.5 88
27,119,816,468
Da vo bng k, ha n GTGT k ton lp chng t ghi s

CHNG T GHI S
S: 23
Chng t
Ngy
s
22/05
22/05
00034
00034
25/05
25/05
25/05
25/05
Tng cng
123
123
342
342
Din gii
....................
Bn hng cho cng ty Phi Long
Thu GTGT
......................
Doanh thu bn l trong ngy
Thu GTGT
doanh thu bn bun
Thu GTGT
S hiu ti khon
N
c
S tin
111
111
511
3331
5,120,600
512,060
111
111
111
111
5111
3331
5111
3331
45,971,749
4,597,175
14,114,800
1411,480
120,456,897
i vi nhng ngip v bn hng cha thu c tin, khi xut kho bn hng ta cng lp
phiu giao hng, ha n GTGT ng thi m s chi tit cng n theo di.

No: 30114/KH03
Ngy 15hng 05 nm 2010
Tel
:0511365666
PHIU GIAO HNG
Theo hp ng s: 1667
SVTH: ng Th Kim Anh

34
Trang
M s: HTK 9575
Tn khch hng: Cng ty c phn Sng Thu,N
a ch
: 435 ng 2-9, Nng
STT TN THIT B
My in Canoon
1
2
Ram 256
3
Loa Samsung
M
KHO
cng ty
cng ty
cng ty
SL
1
1
1
Tng cng; 7,208,960

Ngi nhn
Ngi giao hng
( k)
( k)
N GI
5346000
455,200
752,400
Th kho
( k)
THU
10%
10%
10%
THNH
TIN
5,880,600
500,720
827,640
Thi hn thanh ton:

NV bn hng
k ton
(k)
(k)

HA N GTGT
Lin 3: Ni b
Fax
: 0553656176
Ngy15thng 05 nm 2010
Tel
:0511365666
S: 00789
K Thng CN N
102010000188155 ti NH Cng
Thng CN ti n
M s thu: 0400128799
H ten ngi mua hng: Cao Tun Phong
Tn n v
: Cng ty sng Thu, TP Nng
a ch
: 435 ng 2-9, Nng
Hnh thc thanh ton : cha thu tin
M s
:0400692263
STT
1
2
3
TN THIT B
My in Canoon
Ram 256
Loa Samsung
M KHO
cng ty
cng ty
cng ty
SL
1
1
1
N GI
5,346,000
455,200
752,400
THNH TIN
5,346,000
455,200
752,400
Tng cng 6,553,600

Thu: (10%) 655,360
Tng s tin thanh ton
7,208,960
Vit bng ch Chn triu bn trm tm ngn, chn trm su mi ng y.
Ngi mua hng
k ton trng
Th trng n v
( k, ghi r h tn)
( k, ghi r h tn)
( k, ghi r h tn)
SVTH: ng Th Kim Anh

35
BH (thng)
36
12
12
Trang
Bng k s 2
Ghi N TK 131
Thng 05 nm 2010
Ghi N Tk 131 Ghi c cc TK...
STT
Ngy
TK 511
TK 3331
45,698,750
4,569,875
20,034,679
2,003,468
01/05
05/05
12/05
54,467,900
...........
6,553,600
..........
133,927,200
15/5
Cng
........
......
Cng N TK 131
150,268,625
45,678,120
5,446,790
...................
655,360
..........
13,392,720
76,124,900
22,789,907
147,319,920

40 nguyn vn Linh
CHNG T GHI S
Ngy15 thng 05 nm 2010
S:14
Chng t
Ngy
11/05
11/05
356
356
15/05
15/05
Tng cng
789
789
Din Gii
...............
Bn cho S y t
Thu GTGT phi np
................
Doanh thu trong ngy
Thu GTGT phi np
S hiu TK
c
131
131
5111
3331
2,345,356
234,536
131
131
5111
3331
6,553,600
655,360
77,356,960
s tin
K ton trng
Ngi lp bng
Cn c vo ha n GTGT v phiu giao hng lp bng k chi tit xut bn cho tng mt hng
v s chi tit bn hng
BNG K CHI TIT XUT BN
Thng 05 nm 2010
Mt hng :Ram 256
Chng t
Ngy
s
15/05
......
25/05
.....
6301
.....
6623
....
Tng
SVTH: ng Th Kim Anh

36
Din gii
............
Cng ty CP Trng li
......
Bo him x hi Thnh ph
SL
1
1
234
Trang
BNG TNG HP XUT BN

Thng 05 nm 2010
STT
1
2
3
M NHP VO
HP
SND
RAM
TN HNG HA
Headphone SOMIC 560
Sound 128 Creative
Ram 256
................
VT
cp
Ci
Ci
SL
50
37
234
THNH TIN
4,462,200
5,872,567
124,432,146
Cng
2,102,350,790
T bng tng hp xut bn v chng t ghi s kt chuyn cc khon gim tr doanh thu (
s c nu c th phn hnh k ton cc khon gim tr doanh thu ), k ton tin hnh
lp chng t ghi s kt chuyn doanh thu thun xc nh kt qu kinh doanh
40 Nguyn vn Linh, D Nng
CHNG T GHI S
S: 33
Chng t
Ngy
31/05
Cng
Din Gii
S hiu ti khon
N
c
K/c cc nh kt qu kinh doanh
511
K ton trng
s tin
911
2,003,787,641
2,003,787,641
Ngi lp bng
S CHI TIT BN HNG
Mt Hng : Ram 256
Thng 05 nm 2010
Chng t
Ngy S
01/05 6023
06/05 6009
14/05 6231
15/05 6301
......
.....
25/05 6623
.....
....
Din gii
bn l hng ha
Cng Ty CP Thnh Ph S
bn l hng ha
Cng ty CP Trng li
......
Bo him x hi Thnh ph
Tng
SVTH: ng Th Kim Anh

37
TK i
ng
111
111
131
111
131
SL
n Gi
Thu
Thnh tin
1
1
1
1
250,000
500,000
441,350
430,430
25,000
50,000
44,135
43,043
275,000
550,000
485,485
473,473
497,000
49,700
546,700
23
4
124,432,146
Trang
Cn c vo s chi tit bn hng ca tng loi hng ha v chng t ghi s kt chuyn doanh thu
k ton lp s ci doanh thu bn hng
S CI
TK:511_Doanh thu bn hng v cung cp dch v
Thng 05 nm 2010
Chng t
S Ngy
14
15/05
23
25/05
31/05
31/05
TK
i
ng
Din gii
..........
Bn hng cha thu tin
...........
Bn hng thu tin mt
.....
K/c cc doanh thu hng bn b tr li
K/c xc nh kt qu kinh doanh
S tin
N
131
77,356,960
111
120,456,897
531
911
Cng
98,563,149
2,003,787,641
2,102,350,790
2,102,350,790
2.2.1.2 K ton cc khon gim tr doanh thu

Khi pht sinh nghip v hng bn b tr li,k ton tin hnh lp h s hng bn b tr lai
gm c: Ha n bn hng, bin bn tr li hng c xc nhn ca 2 bn, phiu xut ca bn
mua, phiu nhp hng ha b tr lai
Minh hoa: Cng ty Cp Thnh Ph S nhp tr 03 CPU vi gi 2,045,600/ CPU khng k
thu GTGT.Cng ty thanh ton bng chuyn khon
CNG TY TNHH CNTH PHNG TNG
a ch : 40 Nguyn vn Linh, Nng
PHIU NHP KHO
Ngy 15/05/ 2010
N TK: 156
C TK: 632
H tn ngi giao hng: Cng ty CP Thnh Ph S - Thanh Kh - Nng.
Theo hp ng 1277 ngy 15/05/2010 ca cng ty v nhn li hng bn b tr li
ca
cng ty CP Thnh Ph S
STT
Tn hng ha
MS
VT
01
CPU
08TQ
Ci
CNG
Ph trch bn hng
(k, ghi r h tn)
S Lng
Y/C
T/N
03
03
03
03
G
1,484,113
Thnh tin
4,452,341
4,452,341
Ngy nhn 15/05/2010

Ngi giao hng
Th kho
(k, ghi r h tn)
(k, ghi r h tn)

Fax
: 0553656176
Tel
:0511365666
K Thng CN N
102010000188155 ti NH Cng
Thng CN ti n
M s thu: 0400128799
HA N GTGT
Lin 3: Ni b
s:00123
H ten ngi mua hng: Khch vng lai

:a ch
M s thu
STT TN HNG HA
1
CPU
SL
G
THNH TIN
3
2,045,600
6,136,800
Tng
: 6,136,800
Thu(10%): 613,680
Tng s tin thanh ton: 6,750,480

Vit bng ch: Su triu by trm nm mi ngn bn trm tm mi ng.
Ngi mua hng
k ton trng
Th trng n v
( k, ghi r h tn)
( k, ghi r h tn)
( k, ghi r h tn)
Da vo Phiu nhp kho hng bn b tr li, ha n GTGT ca hng bn b tr li l ton ln

chng t ghi s
CHNG T GHI S
S: 37
Chng t
Ngy
s
15/05
15/05
Din Gii
Doanh thu hng bn b tr li
Thu GTGT hng bn b tr li
Tng cng:
S hiu ti khon
N
c
531
112
331
112
K ton trng
CHNG T GHI S
S: 38
Chng t
Ngy
s
15/05
Din Gii
Gi vn hng bn b tr li
K ton trng
S hiu ti khon
N
c
156
632
s tin
6,136,800
613,680
6,750,480
Ngi lp
s tin
4,452,341
Ngi lp bng
BNG THEO DI CC KHON GIM TR DOANH THU

Thng 05/2010
Chng
t s TK
06/05
53
1
53
1
15/05
53
1
05/05
TN HNG HA
SL
Gi vn
......
Khch hng tr my in canon
2,965,352
Cng ty Vit Sn tr li CPU
1,456,234
..........
Cng ty thnh Ph S tr li CPU
4,452,341
.........
Cng
45
69,478,90
8
N
GI
THNH TIN
4,567,34
0
2,045,00
0
4,567,340
4,090,000
2,045,60
0
6,136,800
98,563,149
Ngi k bng
(k, ghi r h tn)
ng thi lp s chi tit TK 531 theo di tnh hnh hng bn b tr li trong thng
S CHI TIT
TN TK 531_DOANH THU HNG BN B TR LI
Mt Hng: CPU
Thng 05/2010
Chng t
S Ngy
03 0605
04 15/05
....
31/05
Din gii
Doanh thu hng bn b tr li
Nhp li hng
...........
K/c khon gim tr doanh thu
Cng
TK
i ng
111
112
S tin
N
C
2,467,828
6,136,800
511
15,235,564
15,235,564
15,235,564
T bng k theo di cc khon gim tr doanh thu, k ton lp chng t ghi s kt chuyn cc
khon gim tr doanh thu xc nh kt qu kinh doanh
40 Nguyn vn Linh, D Nng
CHNG T GHI S
S:86
Chng t
Ngy
s
31/05
Tng cng:
Din Gii
K/c cc doanh thu hng bn b tr li
S hiu ti khon
N
c
511 531
s tin
98,563,149
98,563,149
K ton trng
Ngi lp bng
Da trn chng t ghi s tin hnh lp s ci Tk 531
S CI
TN TK : DOANH THU HNG BN B TR LI
TK: 531
Thng 05 nm 2010
Chng t
S
Ngy
32
33
05/05
10/05
45
15/05
31/05
Din gii
D u thng
.......
Nhp li hng bn
Nhp li hng bn
.............
Nhp li hng bn
..........
K/c gim tr doanh thu
Cng
TK
i
ng
S tin
111
112
4,567,340
4,090,000
6,136,800
511
98,563,149
98,563,149
98,563,149
2.2.1.3 K ton gi vn hng bn:

Cng ty s dng phng php k khai thng xuyn hch ton hng tn kho
TK s dng: 635
Do cng ty kinh doanh nhiu laoij hng ha a dng ngng s ln nhp xut khng
ng k, nn cng ty tnh gi vn hng bn theo phng php bnh qun c k d tr
gi mua HTK u k i + gi mua nhp trong k i
n gi bnh qun c k d tr =
SL tn u k i + SL nhp trong k i
Tng gi xut bn trong k
n gi bnh x
qun c k d tr
n gi bnh qun c k ca Ram 256:

34,256,744+36,069,750.
= 227593.832 (g/sp)
156 + 153
Tng gi xut kho ca Ram 256 l:
234 x 227,593.832 = 53,256,957 ng
Tn cui k: 66 ci_tr gi:
75 x 227,593.832 = 17,069,537.38 ng
SL xut kho trong k
Cng ty TNHH CNTH Phng Tng

a ch 40 Nguyn vn Linh,N
PHIU XUT KHO
H tn ngi nhn hng : Nguyn Mai Linh
a ch (b phn) : Cng ty CP Sng Thu,N
L do xut kho : xut kho bn l
Xut ti kho : Cng ty
STT
A
1
Tn nhn hiu ,qui cch

,phm cht (sn phm
,hng ho)
B
Ram 256
Cng
Ph trch b phn bn hng

(k ,h tn )
Mu s 02 - VT
S lng
M
s
VT
C
RAM
D
Ci
Yu
cu
1
1
n gi
Thnh tin
3
227,593,832
4
227,593,832
227,593,832
TX
2
1
Xut ngy 15 thng 5 nm 2010

ph trch cung tiu
Ngi nhn
Th kho
(k ,h tn )
(k ,h tn ) (k ,h tn )
S CHI TIT VL, SP, HNG HA

TK : 156
Mt hng: Ram 256
Thng 05/2010
CT
Din gii
S
H
NT
SL
01
1/5
Tn u thng
bn l
03
1/5
Nhp hng
....
..
21
15/5
25/05
Xut trong thng
Nhp trong thng

G
Thnh tin
SL
01
227,593.832
Bn hng
01
227,593.832
Bn hng
01
227,593.832
234
227,593.832
153
235,750
Thnh tin
Tn cui thng
SL
G
Thnh tin
156
34,256,744
75
17,069,537.38
36,069,750
....
32
...
Cng
153
36,069,750.
53,256,956.62
S CHI TIT
TK: 632_gi vn hng bn
Mt hng: Ram 256
Thng 05 nm 2005
Chng t
S
03
04
21
32
Ngy
01/05
02/05
....
15/05
....
25/05
...
30/05
TK
i
ng
S tin
Bn l
156
227,593.832
Bn cho cng ty Trng Li
156
227,593.832
Bn cho bo him x hi thnh ph
156
682,781.50
........
Kt chuyn gi vn
911
Din gii
Cng
53,256,956.62
53,256,956.62
53,256,956.62
T s chi tit gi vn hng bn ca cc mt hng k ton lp bng tng hp gi vn hng bn

thng 05
BNG TNG HP GI VN HNG BN

Thng 05/2010
STT
1
2
3
TN HNG HA
Headphone SOMIC 560
..................
Ram 256
.................
Cng
S Lng
657
125
134
234
THNH TIN
32,456,760
354,456,567
346,465,452
53,256,956.62
1,112,208,534
*****K ton phn b chi ph mua hng

Chi ph mua hng ca cng ty l chi ph vn chuyn, chi ph bc xp. Khi cc chi ph ny pht
sinh th phn b ht cho hng bn ra trong k.
K ton cn c vo phiu chi, bng k chi tit thu mua hng ha sau ln chng t ghi s v s
ci 632
*c th ngy 24/05/2010 Chi ph bc xp hng nhp v l 100000
40 Nguyn vn Linh, N
PHIU CHI
H v tn ngi nhn tin: Phm vn Thun
a ch
:
L do chi
: chi bc xp
S tin
: 100000
Vit bng ch
:Mt trm ngn ng y.
Km theo
: chng t gc
Gim c
k ton trng
Ngi lp phiu
( k, ghi r h tn)
( k, ghi r h tn)
( k, ghi r h tn)
nhn s tin ( bng ch): Mt trm ngn ng y.
Ngi nhn tin
Th qu
( k, ghi r h tn)
( k, ghi r h tn)
BNG K CHI TIT THU MUA HNG HA

Thng 05/2010
Ha n
01/05
......
06/05
..........
.
PC2341
PC1539
Ch tiu
TK i ng
Chi ph bc xp
....................
Chi ph vn chuyn
111
100,000
111
2,500,000
....................
Tng cng
Sau ln chng t ghi s

CHNG T GHI S
S: 89
S tin
232,456,332
Chng t
S
Ngy
PC2341 01/05
PC2567 01/05
Din gii
Chi ph bc xp
Tr tin vn chuyn
.....
Cng
S hiu TK
N
C
632
1562
632
1562
S tin
100,000
2,457,200
37,568,345
Cui thng cn c vo bng tng hp gi vn, bng k chi tit thu mua
hng ha thng 05/2010,bng theo di cc khon gim tr doanh thu k tan cng
ty tin hnh kt chuyn gi vn xc nh kt qa kinh doanh theo nh khon:
CHNG T GHI S
S : 83
Chng t
S
Ngy
31/05
Din gii
K/c gi vn hng bn
Cng
S hiu TK
N C
911 632
S tin
1,275,185,958
1,275,185,958
Cn c vo cc chng t ghi s xut bn hng v chng t ghi s lp s ci gi vn hng

bn.
S CI
TK: 632_GI VN HNG BN
Thng 05 nm 2010
Chng t
S Ngy
Din gii
TK
i ng
05/05
.......
Chi ph mua hng
1562
15/05
Nhp li hng
1561
25/05
30/05
Xut kho bn
Xut kho
........
Kt chuyn gi vn
Cng
1561
1561
31/05
911
S tin
N
26,568,345
4,452,341
38,567,352
163,938,191
1,275,185,958
1,344,664,866
1,344,664,866
2.2.1.4 K ton doanh thu hot ng ti chnh v chi phi ti chnh
Da vo giy bo c c ngn hng gi n, k ton tin hnh ln chng t ghi s
NGN HNG TMCP NG NAM
CN NNG
s: 4010000005698
ngy 31/05/2010
MST: 0200253985
GIY BO C
TI KHON: 40100050006789
TK KKH =VND - CTY TNHH PHNG TNG
S tin: 9,553,400
NI DUNG:NHP LI
S tin bng ch: Chn triu nm trm nm mi ba ngn bn trm ba mi ng
LP PHIU
KIM SOT
40 nguyn vn Linh
CHNG T GHI S
S: 90
Chng t
Ngy s
Din Gii
31/05
GBC2334
Thu li tin gi nhn hn Techcombank
31/05
GBC3578
Thu li tin gi nhn hn Viettinbank

Cng
S hiu
ti khon
N c
s tin
11 51
2
5
9,533,430
11 51
2
5
25,970,030
35,503,460
Cn c vo Giy bo n do ngn hng gi ti k ton tin hnh ln chng t ghi s

NGN HNG TMCP NG NAM
CN NNG
MST: 0200253985
s: 4010000006009
ngy 31/05/2010
GIY BO N
TI KHON: 40100050006789
TK KKH =VND - CTY TNHH PHNG TNG
S tin: 7,546,650
NI DUNG:LI VAY
S tin bng ch: By triu nm trm bn mi su ngn su trm nm mi ng.
LP PHIU
KIM SOT
40 nguyn vn Linh
CHNG T GHI S
S: 95
Chng t
Ngy s
31/05 GBN6009
Din Gii
li vay phi tr
Cng
S hiu ti khon
N
c
635
112
s tin
7,546,650
7,546,650
K ton trng
Ngi lp bng
-Thc hin bt ton kt chuyn xc nh kt qu kinh doanh

40 nguyn vn Linh
CHNG T GHI S
S: 96
Chng t
Ngy
31/05
Din Gii
s
GBN6009
K/c li vay phi tr
S hiu ti
khon
N
c
911
635
s tin
7,546,650
7,546,650
Ngi lp bng
Cng
K ton trng
40 nguyn vn Linh
CHNG T GHI S
S: 87
Chng t
Ngy s
31/05 GBC5698
Cng
Din Gii
K/c li tin gi
S hiu ti khon
N
c
515
911
s tin
35,503,460
35,503,460
K ton trng
Ngi lp bng
Cui thng da vo chng t ghi s k ton tin hnh ln s ci

S CI
TN TK : Danh thu hot ng ti chnh
TK: 515
Thng 05 nm 2010
Chng t
S Ngy
31/05
31/05
31/05
Din gii
D u thng05
S pht sinh trong thng
Thu li tin gi Techcombank
Thu li tin gi nhn hn Viettinbank
K/c li tin gi
Cng
TK
i ng
112
112
911
S tin
N
C
9,533,430
25,970,030
35,503,460
35,503,460 35,503,460
S CI
TN TK : Chi ph hot ng ti chnh
TK: 635
Thng 05 nm 2010
Chng t
S Ngy
31/05
31/05
Din gii
S pht sinh trong thng
li vay phi tr
.......
K/c li tin vay
Cng
TK
i ng
112
S tin
N
7,546,650
911
7,546,650
7,546,650
7,546,650
2.2.1.5 K ton thu nhp khc v chi ph khc

- Cng ty CNTH Phng Tng rt him khi c nhng khon thu nhp khc cng nh chi ph
khc.ng thi trong thng 5/2010 khng co nghip v no phat sinh nn khng th ly dn
chng minh ha
2.2.1.6 K ton chi ph bn hng
TK s dng : 641- Chi ph bn hng ca cng ty l ton b chi ph pht sinh lin
quan n vic bn hng nh: lng nhn vin bn hng, chi ph bo hnh, trin khai lp t, chi
ph vn chuyn, chi ph tin in ......v cc chi ph khc phc v cho vic bn hng.
Khi c nghip v pht sinh, k toan cn c vo chng t gc ( nu l chi ph tin
lng v bo him x hi ca b phn bn hng th chng t gc l bng chm cng, bng
lng, nu l chi ph khu hao TSC th chng t gc l bng tnh khu hao, nu l cc chi ph
pht sinh khc thi chng t gc l ha n nh cung cp
2.2.1.7 K ton chi ph qun l doanh nghip
TK s dng :642
Chi ph qun l doanh nghip trong cng ty l ton b chi phi pht sinh trong vic qun l
doanh nghip nh: chi ph nhn vin qun l, chi ph khu hao TSC, chi ph dch v mua ngoi
v chi ph kh
(Trch) Bng tnh v phn b khu hao TSC

Ch tiu
I. S KH trch thng trc

II. S KH tng trong thng
1. Vt dng vn phng
2. Thit b my mc
..............
III. S KH gim trong thng
1. Nh lm vic
2. Thit b vn phng
..............
IV.KH phi trch thng (I+II-III)
Thi gian s
dng
Ton DN
Ni Sd
(nm)
NG
10
10
............
6,000,000
3,600,000
30
20
............
............
700,000,000
30,000,000
............
B Phn
khc
BPBH
( TK641)
QLDN
(TK642)
S KH
280,000
.............
50,000
25,000
50,000
30,000
.............
............
............
............
30,000
.............
................
300,000
............
............
............
............
.............
235,000
300,000
250,000
................
150,000
.............
............
i vi tin lng tr cho nhn vin bn hng v qun l doanh nghip

(Trch) Bng phn b tin lng v bo him x hi
Thng 5 nm 2010
50,000
Chuyn Tt nghip
Ghi C
tk
i
tng
s dng
TK 641
TK334
Lng
chnh
TK338
Lng
Ph
Cc
Tng
khon
khc
107,356,700 8,643,300
KPC
(2 %)
116,000,000
2,320,000
TK642
95,460,000
1,342,500
TK334
........
........
96,802,500
1,936,050
Tng
cng
BHXH
(16 % )
BHYT
(3%)
Tn
g
17,177,07
2
15,273,60
0
3,220,701
......
2,863,800
Cn c vo Bng phn b tin lng k ton lp chng t ghi s

CHNG T GHI S
S : 88
Chng t
S
N
31/05
31/05
Din gii
Lng tr nhn vin bn hng
Khu hao TSC
Cng
S hiu TK
N
C
641
334
641
241
S tin
107,356,700
235,000
107,591,700
CHNG T GHI S
S : 89
Chng t
S
31/05
31/05
Cng
S hiu TK
Din gii
Chi BHXH,
BHYT,KPC
641
334
338
338
S tin
22,717,773
8,051,752
30,769,525
Cn
c
vo bng
trch khu
hao
lp
chng t
ghi s
CHNG
T GHI S
S : 90
Chng t
S N
31/05
31/05
Din gii
Lng tr nhn vin qun l
Khu hao TSC
Cng
S hiu TK
N
C
642
334
642
241
S tin
95,460,000
150,000
95,610,000
CHNG T GHI S
S : 90
SVTH: ng Th Kim Anh
Trang 51
Chuyn Tt nghip

Chng t
S N
31/05
S hiu TK
N
C
642
338
334
338
Din gii
Chi BHXH,
BHYT,KPC
Cng
S tin
20,073,450
7,256,302
27,329,752
BNG K CHI TIT TI KHON 641

Thng 05/2010
S Chng t
TT NT
Din gii
S
1
2
16/5/2010
20/5/2010
25
60
24
31/5/2010
90
25
31/05/2010 254
....
Chng t
S N
31/05
31/05
Cng
TK
S tin
N
.
Chi tin lm bin Q/co
111
Chi tin V/c
111
................
Chi lng cho nhn vin bn hng 334
Trch BHXH, KFC, BHYT
338
CP khu hao TSC
214
.....
Cng
CHNG T GHI S
S : 91
5,000,000
3,600,000
116,000,000
30,769,525
235,000
398,340,500
Din gii
S hiu TK
N
C
K/c Chi ph bn hng
911
641
398,340,500
K/c Chi ph qun l doanh nghip
911
642
279,576,678
S tin
677,917,178
Cui thng ln s ci
S CI TI KHON 641
Tn ti khon: chi ph bn hng
Thng 5 nm 2010
Chng t
Din gii
SVTH: ng Th Kim Anh
S tin
Trang 52
Chuyn Tt nghip
TK
i
ng
111
111
10,125,000
35,278,000
214
334
911
235,000
116,000,000
Ngy
15/05
20/05
30/05
30/05
Chi tin in
Chi phc v b phn bn hng
Khu hao TSC

Lng cho b phn bn hng
Kt chuyn chi ph bn hng
thng 5
Cng pht sinh
398,340,500
398,340,500
398,340,500
BNG K CHI TIT TI KHON 642

Thng 05/2010
S Chng t
TT NT
Din gii
S
1
2
16/5/2010
20/5/2010
25
60
24
31/5/2010
90
25
31/05/2010 254
....
Chng t
S Ngy
31/05
31/05
31/05
....
31/05
TK
S tin
N
.
Chi tin tip khch
111
5,456,000
Chi tin mua h s thu
111
1,564,680
................
Chi lng cho nhn vin bn hng 334
20,073,450
Trch BHXH, KFC, BHYT
338
7,256,302
150,000
CP khu hao TSC
214
.....
Cng
398,340,500
S CI TI KHON 642
Tn ti khon: chi ph qun l doanh nghip
Thng 5 nm 2010
Din gii
Chi ph nhn vin qun l
Chi mua vn phng phm
Chi tip khch
...............
Chi Khu hao TSC
Kt chuyn CFQLDN
Cng pht sinh
TK
i ng
334
111
111
......
214
911
S tin
N
36,802,500
65,000
132,000
.............
150,000
279,576,700
279,576,678
279,576,678
2.2.1.8 K ton kt chuyn chi phi thu thu nhp doanh nghip
CHNG T GHI S
SVTH: ng Th Kim Anh
Trang 53
Chuyn Tt nghip

S : 94
Chng t
S
N
31/05
S hiu TK
N C
821 3334
Din gii
Phn nh thu TNDN
Cng
S tin
22,019,568
22,019,568
Thc hin bt kt chuyn xc nh kt qu tiu th

CHNG T GHI S
S : 95
Chng t
S
N
31/05

S hiu TK
Din gii
N C
K/c thu TNDN
911 821
Cng
S tin
22,019,568
22,019,568
2.2.1.9 K ton xc inh kt qu kinh doanh

Tk s dng: 911_xc nh kt qu kinh doanh
Da vo cc chng t ghi s kt chuyn xc inh kt qu tiu th k ton xc nh li nhun
CHNG T GHI S
S : 96
Chng t
S N
31/05
Din gii
K/c li nhun cha phn phi
Cng
S hiu TK
N
C
911
421
S tin
56,621,747
56,621,747
Sau ln s ci
S CI TI KHON 911
Tn ti khon: Xc nh kt qu kinh doanh
Thng 05 nm 2010
31/05
K/c DTBH v cung cp dch v
TK
i
ng
511
31/05
31/05
K/c GVHB
K/c Doanh thu Tc
632
515
1,275,185,958
31/05
31/05
31/05
31/05
K/c chi ph Tc
K/c CFBH
K/c CFQLDN
K/c chi ph thu TNDN
635
641
642
821
7,546,650
398,340,500
279,576,678
31/05
K/c li cha phn phi
421
56,621,747
2,039,291,101
Chng t
S
Ngy
Din gii
Cng pht sinh
SVTH: ng Th Kim Anh
S tin
N
C
2,003,787,641
35,503,460
22,019,568
2,039,291,101
Trang 54
Chuyn Tt nghip
Cui thng lp bo co kt qu kinh doanh
n v : Cng ty TNHH CNTH Phng Tng

a ch: 40 Nguyn vn Linh
BO CO KT QU HOT NG KINH DOANH
Thng 05 nm 2010
Ch Tiu
Doanh thu thun v bn hng v cung cp dch v
Gi vn hng bn
Li nhun gp v bn hng v cung cp dch v
Doanh thu hot ng ti chnh
Chi ph ti chnh
Chi ph bn hng
chi ph qun l doanh nghip
Li nhun thun t HSXKD
Thu nhp khc
Chi ph khc
Li nhun khc
Tng li nhun trc thu
Thu TNDN
Li nhun sau thu TNDN
Ngi lp
(k, h tn)
SVTH: ng Th Kim Anh
M s
S tin
2,003,787,641
1,275,185,958
728,601,683
35,503,460
7,546,650
398,340,500
279,576,678
78,641,315
0
0
0
78,641,315
22,019,568
56,621,747
k ton trng
(k, h tn)
Trang 55
Chuyn Tt nghip
SVTH: ng Th Kim Anh
Trang 56
Chuyn Tt nghip
CHNG III:
NH GI THC TRNG CNG TC K TON V MT S GII PHP CNG
TC TIU TH TI CNG TY TNHH CNTH
PHNG TNG I. NH GI CHUNG V CNG TC TIU TH SN PHM
HNG HO CA CNG TY TNHH CNTH PHNG TNG
-Vn th trng Cng ty TNHH CNTH Phng tng kinh doanh nhiu loi sn
phm hng ho my mc
Th trng tiu th ca Cng ty nm trn nhiu khu vc trong c nc nn vic vn chuyn,
giao thng hi phc tp.
-Vn kinh doanh: c lc, c ni cn cha thc hin tnh ch ng sng to
trong hot ng kinh doanh khai thc th trng.
-Vn cnh tranh: Trong iu kin cnh tranh gay gt trn th trng hin nay,
c c cnh tranh lnh mnh v khng lnh mnh. iu nh hng rt nhiu n hot ng
tiu th sn phm hng ho ca Cng ty. Hin nay Cng ty gp rt nhiu i th cnh tranh ln
nh cc Cng ty kinh doanh cng loi sn phm hng ho ca Cng ty. Do Cng ty gp rt
nhiu kh khn cn tr trong hot ng tiu th sn phm hng ho .
II nh hng pht trin ca Cng ty:
3.2.1. Mc tiu:
Mc tiu th trc mt: Tng nhanh doanh s thu mua v tiu th hng ho, tng
bc m rng pht trin th trng p ng kp thi ng b nhu cu th trng, gim chi ph
tiu th hp l.
Tip tc duy tr m rng th trng, tng cng bin php qun l, thc hin tit kim nng cao
hiu qu tiu th sn phm, hng ho.
Tip tc cc bc thc hin k hoch u t v qun l cht ch mi hot ng lin quan
sm hon thnh cc hng mc a vo khai thc. Tip tc bi dng cho cn b tr bng nhiu
hnh thc p ng kp thi nhim v mi. Tip tc ci thin hn v i sng vt cht v tinh
thn cho ngi lao ng, thc hin chng trnh dn ch ho c s vt cht nhm xy dng khi
on kt, thng nht ton Cng ty
3.2.2 Phng hng hot ng tiu th sn phm hng ho ca Cng ty:
u t m rng mng li tiu th sn phm hng ho. Thnh lp thm mt s chi nhnh
mt s a bn quan trng.
Tip tc u t, tng ngn sch cho vic xc tin hot ng tiu th ca Cng ty, xy dng
h tr cc sn phm hng ho m Cng ty kinh doanh trn th trng, tng kh nng cnh tranh
i vi cc n v kinh doanh khc.
Tip tc o to nng cao bi dng chuyn mn tay ngh cho cn b cng nhn vin ton
b Cng ty.
- Mt s gii php y mnh tc hot ng tiu th sn phm hng ho ca Cng ty
TNHH CNTH Phng Tng
1. T chc p dng chin lc Marketing v hot ng nghin cu th trng
hot ng tiu th sn phm hng ho cng nh hot ng kinh doanh t hiu qu
cao, hot ng iu tra tiu th c nh hng rt ln n cc quyt nh v chin lc, k hoch
SVTH: ng Th Kim Anh
Trang 57
Chuyn Tt nghip
tiu th sn phm hng ho ca Cng ty. Do iu tra v nghin cu tiu th c vai tr ht sc

quan trng ngay t khi bt u i vo hot ng kinh doanh hay trong sut qu trnh kinh doanh.
Hin nay cng tc iu tra nghin cu th trng ch yu l do phng k hoch tiu th
m nhn kt hp vi cc thng tin n t hng t cc khch hng cung cp cho Cng ty. Cng
ty cha c phng Marketing ring bit m nhn cng tc iu tra th trng, m nhn cc
hot ng xc tin h tr cc hot ng tiu th. Hn na, th trng ca Cng ty rng ln do
vic iu tra nghin cu tiu th i hi phi c ngun lc hp l chuyn lm cc nhim v
trong lnh vc Marketing. c bit l vic thu nhp thng tin phn hi t pha khch hng v gi
c , dch v ca Cng ty nh: Thng tin v gi, dch v, sn phm hng ho ca i th
cnh tranh trn th trng .
lm tt cng tc nghin cu th trng, hng nm Cng ty phi lp k hoch, xc nh
mc tiu c th, phng php, chun b nhn s, d tr ngn sch, thc hin nh gi kt qu
cng tc nghin cu th trng .
2 T chc a to nng cao trnh i ng cn b cng nhn vin, ph bin kin thc lin
quan n tiu th sn phm hng ho :
Trong c ch th trng ngy nay, tiu th sn phm hng ho ngy cng tr ln kh khn
mc d c sn phm hng ho tt, gi r cng cn phi c nhng ngi kinh doanh gii bit li
ko khch hng v pha mnh, nng ng sng to trong giao tip, x l tnh hung. Do thng
tin phi nng cao cht lng tuyn chn, o to bi dng chuyn mn nghip v cho cn b
cng nhn vin lm trong lnh vc tiu th sn phm hng ho . ng thi cng phi c chnh
sch khuyn khch vt cht cho nhn vin . Tuy nhin Cng ty phi hoch nh thnh chin
lc pht trin ngun nhn lc lu di.
t c hiu qu trong cng tc o to, hng nm Cng ty phi thng xuyn t chc
o to hun luyn ti cng ty hoc c i hc ti cc trng, cc n v khc. thc hin c
cng tc ny Cng ty phi c ngun ngn sch nht nh tr cp cho cn b cng nhn vin
c o hoc nhng ngi tham gia hun luyn o to. ng thi c chnh sch khuyn khch
cn b cng nhn vin nh tng lng, thng sau khi h c o to.
III nh gi thc trng cng tc k ton tiu th v xc nh kt qu kih doanh ti Cng
ty CNTH Phng Tng
u im:
-Trong cng tc tiu th phng k ton t chc theo di tng loi mt hng lm cho vic theo
di chi tit, tng hp hng ha c cht ch chnh xc. v cn gip k ton phn nh qu tring
tiu th y v d dng hn.
- Da vo cch thc chng t ghi s, ta thy r c tnh hnh tiu th hng ha ca cng ty. T
a ra nhng bin php, cch thc y mnh qu trnh tiu th.
H thng s sch cng ty t chc kh ph hp vi ch k ton hin hnh hch ton
cc nghip v kinh t pht sinh thun li cho vic xc inh kt qu kinh doanh mt cch chnh
xc.
Nhc im:
- Hin nay cng ty cha a vo s dng ti khon 521_chit khu thng mi m tr thng
vo gi bn trn ha n. iu ny lm cho gi bn ca cng ty nhiu khi b dao ng.
SVTH: ng Th Kim Anh
Trang 58
Chuyn Tt nghip
-Cng ty p dng hnh thc chng t ghi s nhng khng lp s ng k chng t ghi s. Vic
s dng s ng k chng t ghi s s gip cho k ton qun l c chng t ghi s lp ,
thun tin cho vic kim tra chng t hn.
* M s ng k chng t ghi s: Cng ty thc hin hnh thc chng t ghi s lp s ng k
chng t ghi s
S NG K CHNG T GHI S
S
Chng t ghi s
ngy
S tin
1
2
-i vi chi ph thu mua hng ha, cng ty khng phn b chi ph cho hng bn ra v hng tn
kho cui k m cui k tp hp cc chi ph pht sinh trong k vo gi vn hng bn. Nh vy l
khng ph hp v chi ph pht sinh lin quan n hng bn ra v hng tn kho cui k, v cc
mt hng cha chc bn c ht trong k. nu lm nh vy th hng bn ra chu chi ph ln
gi vn s tng ln, chi ph tng dn n li nhun ca cng ty khng hon ton chnh xc.
IV Mt s gii php ng gp nhm hon thin cng tc k ton tiu th v xc nh kt
qu kinh doanh ca cng ty CNTH Phng Tng
*Lp d phng gim ga hng tn kho:
Trn thc t, hin nay Cng ty cha lp d phng gim gi hng tn kho, trong khi linh kin
my tnh l hng ha c gi tr cao.Do , vn xy ra h hng trong qu trnh thu mua, vn
chuyn l tt yu.
Cng ty nn lp d phng giamrgias hng tn kho nhm chuyn chi ph pht sinh thng trc
vo thng sau. Ti khon s dng l TK 159 "d phng gim gi hng tn kho". Chi ph d
phng gim gi ca thng trc c tnh vo thng sau.
*Thc hin theo di doanh thu cc mt hng ch yu: theo di doanh thu bn hng
ca cc mt hng ch yu, s d dng cung cp s liu phn tch tnh hnh tiu th nhm thy
r hn mc ng gp ca tng mt hng vo doanh thu ca cng ty
BO CO DOANH THU CC MT HNG CH YU
STT Mt hng
VT
SL
n
gi
Doanh thu
S
Thu
tin
S tin np
Tin
chuyn
mt
khon
Tng cng
SVTH: ng Th Kim Anh
Trang 59
Chuyn Tt nghip
KT LUN
Qua qu trnh tm hiu thc t cho thy k ton tiu th v xc nh kt qu kinh doanh c
mt vai tr khng th thiu trong cng tc l doanh nghip. Nu hch ton kt qu kinh doanh
ng n, chnh xc s l mt trong nhng bin php tch cc v c hiu qu nht gp phn vo
vic thc y qu trnh tun hon vn, to iu kin cho vic kinh doanh ngy cng c m rng.
Cng tc k ton cng ty CNTH Phng Tng ni chung v k ton tiu th ni ring v
c bn gp phn vo nhu cu qun l trong iu kin mi. Tuy nhin nu cng ty c nhng
bin php tch cc hn na nhm hon thin hn na mt s tn ti trong cng tc k ton th
vai tr, tc dng ca k ton cn c pht huy hn na trong qu trnh pht trin ca cng ty
Sau thi gian thc tp ti cng ty, em thy rng gia l thuyt v thc t c mt khong cch
nht nh. Do i hi cn b k ton khng ch nm vng v l lun m cn hiu su v thc
t th mi c th vn dng mt cch khoa hc l lun v thc tin nhm nng cao hiu qu cng
tc k ton
V y l bc u tip xc thc t nn chc chn trong ti ny khng th trnh khi nhng
thiu st. Em rt mong nhn c kin ng gp ca anh ch k ton trong cng ty, ca cc
thy c gio chuyn ny c hon thin hn na
nng, ngy 26 thng 11 nm 2010
Sinh vin thc hin
SVTH: ng Th Kim Anh
Trang 60
Chuyn Tt nghip
NHN XT CA GIO VIN HNG DN

...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
..................................................................................................................................................
Nng, ngy
SVTH: ng Th Kim Anh
thng
nm 2010
Trang 61
Chuyn Tt nghip
NHN XT CA GIO VIN PHN BIN

...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
...........................................................................................................................................................
....................................................................................
Nng, ngy thng nm 2010
SVTH: ng Th Kim Anh
Trang 62

Phong - Chuyen de Tot Nghiep

Uploaded by

Copyright:

Available Formats

You might also like

Phong - Chuyen de Tot Nghiep

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Phong - Chuyen de Tot Nghiep

Uploaded by

Copyright:

Available Formats

I HC NNG

Nng, thng 10 nm 2010

GVHD: Ths Phan Th Quyn

Trong giai on hin nay, cng vi xu th vn ng ca th gii, hi nhp hp tc lin

SVTH: ng Th Kim Anh

GVHD: Ths Phan Th Quyn

C S L LUN V K TON TIU TH V XC NH KT QU KINH DOANH

SVTH: ng Th Kim Anh

GVHD: Ths Phan Th Quyn

SVTH: ng Th Kim Anh

GVHD: Ths Phan Th Quyn

SVTH: ng Th Kim Anh

GVHD: Ths Phan Th Quyn

SVTH: ng Th Kim Anh

GVHD: Ths Phan Th Quyn

1.1.5.5 Hng bn b tr li:

SVTH: ng Th Kim Anh

_Phn nh doanh thu bn hng trong k

GVHD: Ths Phan Th Quyn

1.2.1.1.2 Trnh t hch ton doanh thu bn hng v cung cp dch v

Kt chuyn gim gi hng bn,

Doanh thu tiu th

Thu GTGT phi np

xut nhp khu phi np

Thu GTGT c khu tr

SVTH: ng Th Kim Anh

GVHD: Ths Phan Th Quyn

S : Hch ton doanh thu theo phng thc bn hng i l, k gi hng

Doanh thu bn hng

thu GTGT phi np

doanh thu thun

thanh ton tin

SVTH: ng Th Kim Anh

GVHD: Ths Phan Th Quyn

S tin thu ngay

S tin cn phi thu

Thu tiu th c bit, thu

Doanh thu bn hng

Kt chuyn doanh thu thun

SVTH: ng Th Kim Anh

GVHD: Ths Phan Th Quyn

1.2.1.1.3 o lng doanh thu bn hng v cung cp dch v

SVTH: ng Th Kim Anh

GVHD: Ths Phan Th Quyn

1.2.1.2 K ton cc khon gim tr doanh thu

Chng t s dng:_Ha n GTGT ( nu doanh nghip np thu GTGT theo phng

Chng t s dng: _Bin bn xc nhn tr li hng c xc nhn ca hai bn, Ha n

Trnh t hch ton: Chit khu thng mi

Cc khon chit khu

pht sinh trong k

SVTH: ng Th Kim Anh

GVHD: Ths Phan Th Quyn

- Trnh t hch ton:

Tng s tin gim gi,

Tng n v tiu thc phn b ca c

- xc nh c tr gi mua thc t ca hng xut kho, cc doanh nghip c th p dng trong

SVTH: ng Th Kim Anh

+ Tr gi mua hng nhp trong k