Bai 1 : Tai 1 doanh nghiép sn xu&t vio ngay 31/01/2005 6 cc tai liéu : Ban vi tinh : triéu dng Tai san Nguén von TL. May méc thiét bi 600 | 1. Vay dai han 188 2. PhY ting thay thé 1 2. Phai tra ngudi bén 6 3, Nguyén vat liu chinh 38 3. Quy dau tu phat trién 4 4, Phai thu clla khdch hang 3 4, Phai tra cong nhan vién 1 5. Tién mat 2 5. Vay ngan han 45, 6.Nhién liéu 1 6. Ngu6n v6n kinh doanh 1500 2.Tam th 05 | 7. Quy phic loi 4 8. Cam c6,ky quy, ky cuge ngan han 1,5 | & Phai ndp cho nha nude 2 9. San phim 46 dang 3 9. Céckhodn phditra khéc | 3 10. Nguén v6n xay dung co 10. Cac loai chtmg khosn 8 ban 20 11. Kho tang 150 | 11. Quy khen thuéng 3 12, Vat liéu phy 5 12, Lgiinhudn chia phan phot | 15 13. Thanh phém 4 13. Quy dl phong wichinh — | 9 14, Phuong tién v 2° 15. Bang phat mgt 8 coon” 1 ACADEMY 17. Cie loai phai tn 18, H chtta nuée ~ | 500. E 19. Quyén sif dung dd 230 20. Céc loai cong cu, dungcy | 20 21. Xay dung co ban 46 dang 8 22. Hang dang git ban 12 23. Tién gilt ngén hang 140 24, Hang mua di dung 10 TONG CONG 1800 _| TONG CON 1800BAI2 ‘TAI SAN SO TIEN NGUON VON SO TIEN Nha tfa 1.200 | Vay dai han 600 Xe tai 1,800 | Nguén dau tu xay dumg cobain 750 Nguyén v@t liu chinh 500 | Quy dau tu phat tién 130 ‘Tién mat 210 | Phai tra cOng nhan vién 100 Bang phat minh sang ché 350 | Quy khen thuGng phiic Igi 300 Nhiéu ligu 620 | Phai tra cho ngubi bin 230 ‘Cong cul dung ey ‘80 | Nguén v6n KD 7.500 ‘Tam dng 90 | Loi nhudin chua pp X=1,880 San phim d6 dang 420 | Thué va céc khoan phai np cho 240 nha nude Hing mua dang di dung 150 | Vay ngan han 140 ‘Tién dang chuyén 70 Phai thu khdch hang 100 Tién gui ngin hang Hang guibin ‘Dau I tai chinh n/han| Xay dung co ban Kho tang 70. May méc thiét bi 0 | Phai thu khac 450 ‘Thanh pham. 280 Tai san c6 dinh Kha 7500 Tong 11.870 | Tong 99.990 ‘Ta c6: Tong TS= TOng NGUOn Von @ 11.870=%+9 990 ta c6 x=1.880don gid : iu déng tai san ngu6n v6n {tin gifi ngan hang 540 | 1.quy khen thudng phic Igi 160 2ngu6n vn du tur XD co 21i6n mat 700 | ban 560 3.nguyén vat liéu chinh 482 | 3.vay ngan han 492 4.hang dang di dung 148 | 4.quy du tu phat trién 240 S.thué va cdc khoan phai S.phai thu ctla khéch hang 120 | ndp 180 6.thanh phdm 86 | 6.ngu6n v6n kinh doanh x 71am ting 79 | 7.phai 4 ngudi ban 200 B.May dét 890 | 8.phdi wa cong nhan vin 0 9.xe du lich 200 | 9.phai tra khac 40 10.phy tng thay thé 75 | 10.191 nhudin chura phan phdi | ¥ vac iéu phy 60 12.nhan hiéu hang hoa 600 13.b&ng phat minh sang ché 430 14.cOng cu, a ie 15.xdy dung co bay saa ouell (ACADEMY 16.san phéim dé daig| 17améynhudm £300 |. . 18.tai sn c6 dinh kha 500 | 19.nhién 140 20.phai thu khée 230 t6ng cOng 9740 | tng cng TOngtdisan —: 9740 ‘T6ng ngudn vén : 1932+X+¥ Ta cé 1 9740 = 1932 +X +Y. Theo €é ta lai c6 : X = 1SY Gai hé phuong tinh ta duge X = 7320,, ¥ = 488.Bai 4: Bang can d6i ké toan Don vi tinh: 10004 Tai san $6 én ‘Ngu6n von $6 dén 1. én mat 25000 1. phai tra ngudibin | 289000 300000 600000 2. ti€n gin ngén hing 150000 2. ngu6n v6n kinh 260000 doanh 3. quyén strdungadt | 154000 4, nha xuéng 5._may méc, thiét bi ‘TOng tai san 889000 TOng ngudn von ‘889000 BaiS : BANG CAN DOI KE TOAN Don vi tinh: 1,000 Tai san 86 tién Ngu6n von S6tién Nguyén vat liu 100.000 | Quy dau tur phat win 70.000 Tién gti ngin hang 60.000 | Vay ngén han 35.000 Dungeyquanly | 20.000 | Khoan phai «ra ngudi ban 15.000 Tién mat v Bn Spat iphan gai chi 17.000 Thanhpiém AGABENIY 103.000 Khoan phai thu nguti fn x! 47.000 Nha xuGng kho ting "| 86.000, ..| Thué chura ndp 29.000 Gid ti sén phd dé dang 30,000 | Ngudn v6n kinh doanh 319,000 May moc thiét bi dOng lute 130,000 | Céc khoan phai tra cho CNV 18.000 May méc thiét bi khdc 110.000 | Loi nhuain chua phan phéi 15,000 Khodn ting true cho ngurdi bin 8,000 | Khodin tng trude ctia ngudsi mua | 50.000 hin ligu 14,000 ‘Tam ting 5.000 Nha vin phong 38,000 Tong Gisan 723.000 Tong ngudn von 723.000|AI 6: Lp bang can d6i ké toan BANG CAN DOI KE TOAN Don vj tinh: 10004 Thi sin S6tién___| Ngudn von SOtién Tai san 6 dinh 45.000 Ngu6n.v6n kinh doanh 50.000 Nguyén var liéu 5.000 Quy dau tu phat eign 15.000 ‘Hang héa 30.000 Nguén vén déuturXDxo | 6,000 Cong cy dung cu 1.000 ban 4.000 ‘Tién mat 2.000 Quy khen thuéng phic Igi | 10.000 ‘Tién gift ngén hing 14.000 Loi nhudn chuta phan phoi | 5.000 thu Ongudi mua 5.000 Hao mon tai san c6 dink, 9.000 n liu 500 ‘Vay ngan han ngan hang 6.000 Phy ting thay thé 500 Phai tra ngudi ban hadi thu khéc 2.000 TOng tai san 100,000 | Tong nguén von 100.000 Bai 7: Bang can d6i ké todn cudi ky (Don vi tinh:1000d) ‘NguOn von $6 tién Tién mat Tién gif ngin hang Phai thu ngudi muast ‘Ngudn v6n kinh doanh 18.000 ‘Nguyén liéu, vat li@u~ Li nhugn chua phan phoi 5.000 Hang héa 35.000 ‘Tai sn c6 dinh 60.000 “TOng tai sn 115,000 | Téng nguén vn 115.000 Bai &: Bang cén d6i ké todn ctia doanh nghiép: ‘Don vi tinh: ngan déng. Taisan $6cién | Nguon von Sign 1. TSCDHA 540.000 1. Ngudn v6n Kinh doanh | 800.000 2. Tién gli ngan hang | 260.000 Tong cong 200.000 | Téng cng 300.000,bai: Bang cn d6i ké todn Don vi: déng. Tai san SOtién ‘Ngu6n von [S6tién 1.TGNH “112” 220,000,000 | 1.NVDTXDCB | 800.000.000 2.TSCDHH “221” 540,000.00 | 2.PTNB 5.000.000 3.NVL, 25,000.000 41M 5.000.000 5.CC,DC 15,000,000 TONG CONG 805,000.000 | TONG CONG | 805.000.000 Bai 10: + Bang cin d6i ké ton vao ngay 31/12/20x2 cua Doanh Nghiép : (don vj: ngan d6ng ) Tai san S6tién Von 6 tien Tién mat 500 | Vay ngan han 3,000 ‘Nguyén vat liéu 4500 | Phai wa ngudi ban 1,800 ‘Céng cy, dung cu 1,500 | Ngu6n vOn kinh doanh 52,000 Phai thu khach hang 1,000 | Phai n6p cho nha nude 1,000 Tai sn c6 dinh 50,000 | Quy dau tu phat ién 2.500 San pham do dang 2,000 | Phai tra khdc 500 “Tién gufi ngsn hang, 8,000 | Gi nhudin chua phan ph6i 2,500 ‘Tam img 500 | Quy khen thuGng phic IGi 1,500. ‘Thanh pham haji tra cbng nhan vién 200 Phai thu khéc ‘Vay dai han 7,000) ‘TGng s6 én 4 72,000 ( + Bang can sau khi phat sinh nghiép vu 1 t6i 4: ~ (don vi: ngan d6ng ) Taisan S6 tién vou S6 tién Tién mat 1,600 | Vay ngan han 3,000 Nguyén vat ligu 7,000 | Phai tra ngu6i bin 1,800 ‘COng cu, dung cu 1,500 | Ngudn vén kinh doanh 52,000 Phai thu khdch hang 200 | Phai ndp cho nha nuéc 7,000 Tai san c6 dinh 50,000 | Quy dau tu phat rién 2,500 ‘San pham d6 dang 2,000 | Phai tra khae 500 Tién gif ngén hang 4,300 | Loi nhudn chifa phan phoi 2,500 ‘Tam Ung 1,400 | Quy khen thuéng phiic Igi 1,500 Thanh pham 3,000 | Pha wra cng nhan vién 200 Phaii thu khac 1,000 | Vay dai han 7,000 ‘TOng s6 tién 72,000 | T6ng s6 tién 72,000+ Bang can d6i ké toan m6i sau khi phat sinh nghiép vy 5t6i 8: (don vi: ngan déng ) Tai san $6 tién V6n 6 tién Tién mat 1,600 | Vay ngan han 5,300 Nguyén vat liu 7,000 | Phai tra ngudi bin 0 ‘Cong c¥, dung cy 1,500 | Nguén v6n kinh doanh 53,000. hai thu khéch hang 200 | Phai ndp cho nha nuéc 1,000 ‘Tai san 66 dinh 50,000 | Quy dau tu phat wién 1,500 ‘San phd d6 dang 2,000 | Phai tra khéc oO ‘Tién gUfi ngan hang 4,300 | Lgi nhugn chua phan pho 1,000 Tam tng 1,400 | Quy khen thudng phiic 1G1 3,000 ‘Thanh pham 3,000 | Phai tra cong nhan vién 200. ww khde 1,000 | Vay dai han 7,000 "T6ng s6 tien 72,000 | TOng s6 tién 72,000 + Bang can d6i ké todn moi sau khi phat sinh nghiép vy 9 t0i 12: (Gon vj: ngan déng ) Tai san $6 tién Von 86 tién Tién mat 2,600 | Vay ngain han 6,300 Nguyén vat liéu 7,000 | Phai tr ngudi ban 800 Cong cu, dling cl 2,300 | Ngu6n vn kinh doanh 69,000 Phai thu khdch hang | Phiai ngp cho nha nude 1,000 Tai san cOdinh 1 Quy dau tuphat wie 7,500 San phéim d6 dang 7 oO Tién gui ngan hang e 7,000 ‘Tam ung | Quy kkhen thuGng phic Igi 3,000 ‘Thanh phdm 3,000 | Phai tr cong nhan vien 200, Phai thu khac 41,000 | Vay dai han 17,000 ‘TOng s6 tién 98,800 | T6ng s6 tién 99,800 + Bang cin d6i ké ton mi sau khi phat sinh nghiép vu 13 t6i 16 (don vj : ngan d6ng ) Tai san S6tién Von 6 tién Tién mat 1,900 | Vay ngan han 6,300 Nguyén vat liu 7,000 | Phai wa ngudi bin 800 ‘Céng cy, dung cu 2,300 | Nguén von kinh doanh 69,000 Phai thu khdch hang 200 | Phai nop cho nha nude 200 Tai sn c6 dinh 76,000 | Quy dau tu phat ién 1,500 San pham do dang 2,000 | Phai tra khdc 0 ‘Tién gUfi ngén hing 3,500 | LOi nhudin chifa phan pho 7,000 ‘Tam tng 1,400 | Quy khen thuGng, phiic loi 2,500 ‘Thanh pham 3,000 | Phai tra céng nhan vién 0 1,000 | Vay dai han 17,000 ‘TOng 36 tién 98.300 | T6ng s6 tién 98,300Ban, hoat d6ng kinh doanh. BAO CAO HOAT BONG KINH DOANH Thang 12/20x1 Don vi tinh : Dong. Chi tiu ‘Thang 12/ 20x1 ‘L.Doanh thu ban hang va cung cap dich vu 2.Cc khoain gidm wir 3.Doanh thu thudn vé bén hang va cung cp dich vu 4.Gia von hang héa 5.LQi nhudn gop vé ban hang va cung cp dich vu 6.Doanh thu hoat dng tai chinh 7.Chi tai chinh 8.Chi phi ban hang 9.Chi phi quan If doanh nghiép 10.L.gi nhudin thudin hoat dng kinh doanh L-Thu nhdip Khée 12.Chi phi khac 13.Lgi nhuan khic 14,T6ng Igi nhudn ké todn truée thué 15.Chi phi thué thu nhp DN hién hanh 16.Chi ph thué thu np DN hoan lai 17.Lgi nhuan sau thué, a, Ih nghiép: 23.500.000 2.184.000 21,316,000 118,000.00 3.316.000 2.000.000 800.000 800.000 1.000.000 2.716.000 1.000.000 600.000 400.000 3.716.000 1.040.480 3.568.320 (4) 20.00.00 15,000,000(3) (2) 4.000.000 12,000.000(4) (5) 8.000.000 6.)00.000(6) SPP: 32,000.00 33,000,000 DCK: 9.000.000 [AGADEMYBai 13: Don vi: dong ‘TAL KHOAN TIEN MAT No TK iL C6 sD 20,000,000 (1) 10.000.000 15,000,000 (2) (4) 25.00.00 5.000.000 (3) (©) 8.000.000 10.000.000 (5) 24,000.00 (7) Ps 43,000.00 54,000.00 sD ‘9,000,000 Bai 14: Don vj tinh: 10006 . MY 110,000 (1) 7 2.000 (2) (3) 20.000 5.000 (4) (6) 10.000 (7) 4.000 43,000 Bai 15: (don vj tinh: nghin d6ng) Binh khoain’ Akhéch hang tra ng 10.000 bang tién gti ngan hang. NQTK 112 “tién gti ngan hang”: 10.000 C6 TK 131 “phai thu khach hang” 10.000 2.Nhap kho vat liéu 8.000 duge tra bang tién mat. No TK 152 “nguyén liéu, vat iu” : 8.000 C6 TK 111 “tien mat”: 8.000 3.Duge cp 1 «i san c6 dinh hiftu hinh nguyén gid 12.000. NQTK 211“ TSCDHH” : 12.000C6 TK 411 “ nguén vén KD”: 12.000 4, Chi tién m8t tam ting cho nhan vién mua hang 5.000. NOTK 141 tam tng": 5.000 COTK 111 “tién mat”: 5.000 5. Mua hang héa nhp kho tri gié 20.000 chu tra tién ngudi ban, NOTK 156 “hang h 20.000 C6 TK 331 “phi tré ngudi bin”: 20.000 6.Vay ngan han 20.000 dé tra ng ngudi ban. NOT 331 “phai trd ngudi ban”: 20.000 (C6 TK 311 “vay ngan han”: 20.000 7.Khach hang tra ng bang tién mat 5.000 NO TK 111 “tién mat": 5.000 C6 TK 131“ phai thu cla KH": 5.000 8.Chi tién m&t 1,000 46 tra khodn phai tra Khéc. NQTK 338 “phai tra Khe": 1.000 COTK 111 “cién mt”: 1.000 9.Dem tién mat gist vio ngan hang 10.000 NOTK 112“ tién gtfi ngan hang”: 10.000 (C6TK 111 “tién mat”: 10.000 10. Chi tién mat tra Iuong céng nhin vién 18.000 NoTK 3341 * phair lttong CNV": 18.000 COTK 1, 18,000 11. Mua cong cu, duis E 3 2.000 tra bang tién mat. NOTK I C6 12, Rit tién ngain ha *KCADEMY NQTK 11 ps 000, C6TK 112 5,000 Bai 16: don vi tinh: déng. inh Khoan: 1. Nhp kho 200.000 nguyén vat ligu chura tré tin ngudi ban. NQTK 152 “nguyén vat liu” 200.000 C6 TK 331 “ phai tra ngu’i ban” : 200.000 2. Nh&p kho 100.000 cong cy, dung cy tra bang tién gui ngan hang. NOTK 153 “cong cu, dung cy”: 100.000 6.7K 112“ TGNH”: 100.000 3. Chi tién mat dé tam Ung cho mhan vién di céng tic 50.000. NQTK 141 “tam Ung”: 50.000 C6.TK 111 “tién mat”: 50.000 4.Vay ngan han dé tra ng ngudi ban 150.000 No TK 331 “ phi trd ngudi ban”: 150.000 C6 TK 311 “vay ngan han”: 150.000 5.Khach hang tra nd cho doanh nghiép bang tién mat 100.000. Ng TK 131 “ phi thu khdch hang”: 100.000C6TK 111“ ién mae" 100.000 6.Chi tién m&t dé trd Tyong nhan vién 80.000. NQTK 3341 “phai tra cng nhan vign’”: 80.000 C6TK 111 “tién mat’ 80.000 7. Ding tién gli ngan hang dé tra ng vay ng&n han 100.000. NQTK 311 “ vay ng&n han”: 100.000 C6 TK 112" TGNH”: 100.000 8. Diing lai b6 sung quy dau tu phat trién 50.000 NQTK 421 “ I9i nhu&n chtsa phan phi”: 50.000 C6 TK 414 “quy dau tu phat trién”: 50.000 9. Nh nue céip cho doanh nghiép 1 tai sén c6 din hu hinh c6 wi gid 415.000.000 NQTK 211 “ TSCDHH”: 15.000.000 (C6 TK 411 ‘ nguén vén KD” 15,000.000 10. Nha nue ep thém v6n cho doanh nghiép bang tién gift ngan hang 1a $00,000 NQTK 112 “TGNH”: 500.000 ‘C6TK 411 “nguén vén KD”: 500.000 Bai 17: don vi tinh : dong. Dinh khoan: 1. Nhap kho 200.000 nguyén vat liéu va 100.000 dung cu nhé chura tra tién cho ngudi ban. NOTK 152: Y NO TK 153: ~ ik Eel ACADEMY. 2. Vay ngan ha ‘batt 200.000 va trarng khoan phat ta khic 80,000. é NQTK331: 200. NQTK 335: 80.000 C6TK 311: 280.000 3. Khéch hang tra ng cho doanh nghiép bang tién mat 100.000 va tién gift ngan hang 400.000 NQTK 111: 100.000 NOTK 112: 400.000 COTK 131: 500.000. 4, Ding tién git ngin hing 4 tra ng vay ngdn han 200.000, tr ng cho ngudi bin 100,000 va thanh toan v6i nha nude 100.000 NOTK 311: 100.000 NQTK 333: 100.000 C6TK 112 200.000 5. Xudit kho 200.000 nguyén vt liéu sts dung cho: ~ Truc tiép sn xudit san phdim: 180.000 ~ Phuc vy phan xudng: 20,000 NOTK 621: 180.000 NOTK 622: 20.000C6TK 152: 200.000 6. Tién lu@ng phai thanh ton cho nhén vién 18 100,000d trong @6: dng nhan true tip sn xuat: 70,000 -Nhan vién phn xuténg: 30.000 NQ TK 334: 100.000 C6 TK 11 100.000 7. Chi tién mat thanh toan luOng cho céng nhan No TK 334: 100.000 C6TK 111: 100.000 8. Ding Igi nhudn dé bé sung quy dau tu phat trién: 100.000; quy du’ phong tai chin: 50.0004 va qu khen thuéng phiic Iot: 100.000 NQTK 421: 250.000 COTK 414: 100.00 COTK 415: 50.000 CéTK 431: 100,000 pian) . Gép nghiép vu 3 va nghiép 6 ta s6 c6 dinh khodin phttc tap véi ndi dung: Chi tién m&t dé tam Ung cho nhan vién di cng tac 50.000 va dé tr luong cho cong, nnhan 80.000. Dinh khoan: NOTK 141: 50,000 NOTK 3344; C6 TK Bai 19: yy Lay doant tog “ACADEMY A ngudi lao dong -Chi phi ban hang: 200.000 -Chi phi quan If DN: 300.000 3.Dinng tién gist NH dé tra cho vay ngdn han 200.000 4.Buge cap 1 TSHH tr) gid: 18,000,000 va mua them NL, VL 2.000.000 5.Ding tién vay ngdn han dé mua cong cum dun cy véi gid 150.000 va hing héa 450.000 6.Dinng hang héa dé git di ban 400.000 7.Ding tién m&t dé 4 cho ngudi ban 200.000 va phai trd va nép céc Khon khéc 100.000Bai 20: ‘MG ai khodin phi thu khdch hing va céc s6 chi tit e6 lién quan: ( don vi: 10004) Phan anh vao s6 chi No. TK 131 co 25,000 (1) 10.000 6.000 (2) (3) 5.000 7.000 (4) 10.000 (5) SO CHITIED TK 131 ‘Ten khich hang : cong ty M. don vi tfnh: nghin déng. Chitng wir Dién gi Tai khodn d6i Ung, S6uén S6__| Nga No or =s6 du du ki 10.000 = xuait ban Sit 5.000 = thu tién i 10,000 ‘COng phat sink 5.000___| 10.000 = 56 dur cu6i ki 5.000 86 CHITIET TK 131 ‘Ten khiich hang : cong ty N.don vi tinh: nghin ééng Ching tir Dién giat Tai khodn d6i Gg, S6uén S6__| Ngai No (or ~s6 du dau 000 =thu én ul 6000 ‘COng phat sinh 6000 = 56 dur cudi ki 2.000 sO CHI TIET TK 131 Tén khich hang : cong ty L. on vj tinh: nghin dng. Chimg tir Dién gidi Tai Khodn d6i Ghg So Ngay = 36 du dau ki = xual = th ‘Cn phasi v = si fi Pe rr NE TK 152 CH SO CHI TIET: vat liéu Don vi tinh: 1000 déng, kg.Ching tir | Dign gidi Don gid [Nhap Xudt ‘Con lai 86 | ngiy SL ST s___[st__|st__[st SDDK 10 1000 | 10.000 1000 | 10.000 Mua vao 10 2000 | 20.000 Xudtra 10 700___| 7000 _| 1300_| 13.000 (COng phat sinh i000 [10.000 [700 [7000 SDCK 1300 | 73000 86 CHI TIET: vat liu B Don vi tinh: 1000 d6ng, kg. Ching ity [Dien gidi Don gia [ Nhap Xuat Conai s6_| ngiy sk [ST sL__[ST st [st SDDK 15 2000 | 30.000 Xuatra 18 1000 | 15000 | 1000 | 15.000 Mua vio 7500 1500 | 22.500 Xudtra 1000. | 15000. | s00__| 7.500 COng phat si SDCK 7.500 lg var ligvc E ‘Bon vj tinh: 1000 d6ng, kg Ching tr [Dién gid Don gid [ Nhap Xuat Conlai S6_| ngiy SL ST sL__ [st [su [st SDDK 5 10.000 500 | 2.500 Mua vio 5 2000 2500 | 12.500 Xudtra 5 1.s00_| 7500 | 1000 _| 5.000 COng phat sinh 2000 | 10.000 | 1.500 _| 7500 ‘SDCK 5 i000 [5.000 Bai 22: TALKHOAN 331 Don vi tinh:déng No TK 331 C6S6 du dauki 10,000,000, 5.000.000 (1) (2) 5.000.000 1.000.000 (3) GB) 500.000 (4) 2.000.000 Du eudiki 8,500,000 s6 cui TiET x Don vi tinh:1000d Ngay vo Dién gidi Con lai 36 No_ | cs cong cu 1,000 ién mat” S00 COng phat sinh 5.500 | 1.000 86 dur cudi 3.500 sO CHITIET Y vi tinh:1000d Ngayvao [Ching tir Dién gidi lai sO 56 | Ngay 6$6 dur Mua nguyén vat liéu ‘Vay ngan han ngan hang Céng phat sinh 86 dutcudi 2.000 2.000 2.000 5.000 5.000 5.000 2.000.000 (2) 6.000.000 (4) i co 8.000.000 (2) 15.000.000 (4) Don vi tinh ding, edi,dng/edi rn yéu | gid | nhdp kho Xudit kho si_[sr si [si so du dau thing | 5.000 10.000.000 5.000 | 7.000 | 5.000.000 Mua vio | 5.000 | 2.600 | 13.000.000 5.000 1.600 | 8.000.000 5.000.00015,000.00 Xudtra_| 5.000 3.000 0 ‘CONG 73.000.00 PS 3.600 | 18.000.000 | 4.600 0 0 du cudi 5.000 1.000] 5.000.000 thang y N Y -ACADEMY thanh phémy = “y y aw _ Pom vi.tinh : ddng,méti,ddng/m ching wich | don Can) ter yéu gid hap kho Xudt kho Jai, 6 [ngiy si__[st sL__[st si [st so du au thing | 1.000 3.000] 3.000.000 ‘Nhap vao 1,000 | 7.000 |_7.000.000 1.000 2000 | 2.000.000 | 2.000 | 2.000.000 Xudtra_|_1.000 6.000 | 6.000.000 ‘CONG PS 7.000 | 7.000.000 | 8.000 | 8.000.000 30 du cudi 1.000 2,000 | 2.000.000 thangthanh phdm Z Don vj tinh : dBng,kgisddng/kg chang ich | don Con) ter yéu gid nhap kho Xuat kho lai 6 | ngiy su__[st. su__[st si__[st Soar au thing | 10.000 700 | 7.000.000 10.000 | 300 | 3.000.000 Mua vio | 10.000 | 1.000 | 10.000.000 12,000.00 Xuatra_| 10.000 1.200 o| 800] 8.000.000 CONG 12,000.00 PS 1,300 | 13.000.000 | 1.200 0 36 du cudi | 10.000 200] 8.000.000 thai Bai 24: MG i khodh AGAREMY Don vi tinh: déng, Ten khach hang [S6 dur dau | Phat sinh trong ky SO dur cud ky ky Ng 6 A 2.000.000 | 13.000.000 | 15.000.000 | 0 “8B 4,000,000 | 35.000.000 | 33.000.000 | 6.000.000 = c 6.000.000 2.000.000 | 4.000.000 Cong 12,000,000 | 48.000.000 | 50.000.000_| 10.000.000 & S6 chi ie: + Phai thu khdch hang A: Bon vi tinh: dén; Ching tir ay $6 tién Dién gidi aa mo ‘SDDK . 72,000,000 hang chu thu tién 13.000.000 ‘Thu bang chuyén khoan 15.000.000 Céng s6 phat sinh 73.000.000 | 15.000.000DCK 0 © Phdi thu cUa khéch hang B: Bon vi tinh: dén, Chtmg tte Bn oii SO tién Dién gidi Ng ‘SDDK 4,000,000 Ban hang chuza thu tin 3.000.000 ‘Thu bang chuyén khodn 33,000.00 COng s6 phat sinh 35,000.000_| 3.000.000 SDCK ‘6,000,000 L Phdi thu ca khdch hang C: Don vj tinh: déng Ching wr agai Sogn Dién gidi $1 a SDDK 6,000,000 ‘Thu bang chuy€n khoan 2.000.000 6 0 2,000,000 Bai . P 25 s6 cui TiET CUA hang héa A Don vi tinh : ding, kg.dBng/kg chung wich [don Gn we yéu | gi | nhapkho Xuditkho lai S6__| ngiy SL__| ST sL__|sT sL__|sT 86 au dau 2.00 thang | 1.000 | 2,000,000 800] 8,000.00 Mua vao | 1,000] 0 0 ; 7.00 | 7.00.00 | 3.00 Xudtra | 1,000 0 0] — 0| 3.000.000CONG 8.00] €.000.00] 7.00 | 7.00.00 Ps. 0 of 0 0 36 du 3.00 cudi 1.000 0| 3.000.000 thing hang héa B, Bon vj tinh : dong, kg.ddng/kg chimg wich | don Con tr yéu | gid | nhdp kho Xudt kho lai S6__| ngiy SL__| ST SL__|sT sL__|sT 86 dur dau 1.50 thing | 1.000 o| 1.500.000 Mua vio Xuaitra_| 1.000 600 | 600.000 900 900.000 900.000 hang héa C Ban vj tinh : ddng, kg,dBng/kg chang wich | don ; Con tir yéu | gid | nhp kho Xwéit kho Iai $6 | ngiy sL__ [st sL__|st sL__[st 36 dur dau 1.00 than 500 | 500.000 1.00 Mua vio | 500| _0| 500.000 Xudt ra 500, 1.20] 600.000] 800| 400.0000 CONG 1.00 1.20 Ps 0| 500.000] 0| 600.000 s6 dur cudi 500 800] 400.000 thing hang héa D Bon vj tinh : dong, kg.ddng/kg chimg wich | don Con tr yéu | gid | nhp kho Xudt kho lai S6__| ngay SL__|ST SL__|sT sL__|stT 6 dur dau thing | 1.000 00 | 500.000 Mua vao | 1.000! 500 | 500.000 600 | 600.000] 400| 400.000 600 | 600.000 ACADEMY. =~ Bang cac tai khoan t6ng hgp : Tend6i_ | SDDK Phat sinh trong ki SDCK tugng [SL [ST hap. Xuat st [st sL__ |S SL__[ST Hang [2000 | 200.000 | 8.000 | 8.00.00 | 7000 | 7.00.00 | 3000 | 3.000.000 hoa A 0 0 Hang | 1.500 | 7.500.00 600 | 600.000 | 900 [900.000 da B o Hang | 1.000 [5.00.00 | 1.000 | 500.000 | 7.200 | 600.000 | 800 | 400.000 héa C 0 Hang [500 | 500.000 [500 | 500.000 [600 | 600.000 | 400 | 400.000 héa D Bai 26:LNG 112: 500 cO1sl : 500 2.NQ 111 300 CO 131 300 3.NQ 13: 500 cO51 500 4.NQ AIL: 400 CO 131(D): 400 5. NQ 311(B): 500 C6 11: 500 ‘Trd ng ci 200 va dua trude cho B 300 ( sau nghiép vy nay B dang thiéu doanh nghiép 300)> phi thu 6.NQ 331: 200 CO 131; 200 Tusée khi phat sinh nghiép vy nay doanh nghiép phai thu ctla A: 200 nhung phai tra A: 300. Vay sau khi bi trtr 200(¢3 thu dai trd), doanh nghiép cdn thiéu ng A la: 100 7.NO 331(A): 100 col: 100 8.NG 152: 500 (CO 331(A): 500 86 k€ todn chi tiét ‘Tai khodin: Phai thu ctla Khach hang(131) ‘Tén ngutsi mua A: Ngay, [_Chti Dign gidt hisd_|S6 . ai 3 ‘hing chufa thu tien 6 combi trlr( da thi COng s6 phat sinh ‘SO du cu6i thang1/2008 56 ké toan chi tiét Tai khoan : Phai thu khéch hang (131) Tén nguti mua C Ney | Chong ir Digna gid SO1gn ghisé | S6_| ngay Ng C6 S6 du dau thang 1/2008 500 i Khach hang tra. ng bang TGNH 500 Ban hang thu tién 300 ‘Céng s6 phat sinh 300 500 SO dur cudi thing 1/2008 300 ‘Ten ngu@i mua D: Ney | Chung itr Din gidi 36 tign |_ghisé [sé | ngay Ng C6 S6 du ddu thang 1/2008 3002 Khach hang tra ng bang tién mat 300 4 Khach hang tng tién mait cho 400 doanh nghiép ‘COng s6 phat sinh 0 700 SO dur cudi thing 1/2008 400 ‘Bang ké tinh hinh thanh todn voi ngu’i mua ‘Tai khoan : Phi. thu khdch hing(131) thang 1/2008 su] Ten ngudi 86 dur dau ky $6 phat sinh 86 du cudi ky ban hang r A a 200 200 0 B 500 300 500 300 3 c 300 0 700 400 ‘COng phat sinh 800, 500 1.400 | 300 400 56k toan chi Ht Tai khodn : Phi tra ngudi bain (331) Tén ngudi ban A. ‘Ngay Ching tit Dién gidi ghisd | S6 | nga SO du dau thing 1/2008 “Thanh toan bi erty (da tra) Jan ng bang tién mat che; cudi.thang 1/2008 86 ké todn chi it hai tr cho ngudi ban (331) in B Ching ti, a, uid S6tién 36 | ngay Dién gidi No co S6 dur du thang 1/2008 200 Trd ngudi bin bang TGNHT 5 (2004300) ad COng sO phat sink 500 oO 6 du cudi thang 1/2008 500 Bang ké tinh hinh thanh ton vdi ngudi bin Tai khodn: Phai tra cho ngu6i bén (331): sit | Tén ngudi 86 du dau ky ‘S6 phat sinh 86 du cudi kyban hang 1 A 300, 300) 500, ‘500 2 B 200, 500) o 300) ‘COng phat sinh 500, 800) 500, 300) 500) Cau27_ ‘Don vi tinh :triéu déng + M@ i khodn vao ddu thang 2/20x1 khoan va phan nh vao céc tai khoain 06 lien quan 1, NOTK 211:30 C6 TK 41:30 2. NOTK331:50 C6 TK : 12:50 3. NQTK 111 :20 C6 TK 112: 20 4. NOTK 152: 10 COTK 11:10 |; ACADEMY P LEARN - TRUST - ACHIEVNg (3)20 10 Tién mat 111 co (4) 10 (5) 20 Ng Tién giti ngan hang 112 C6 (180 10 phe 50 (2) 20(3) ACADEMY a ACHIEVE LEARN - TRUSTNO Nguyén liéu vat ligu 152 C6 140 (@ 10 B Ng Tra cho nguti ban 331 C6 0 (2)50 (5) 20 y 4 } ACADEMY No Nguén pam 411 480 30(1) 510 Nol TScD "21h cs SDDK: 300 @) 30 SDCK: 330Bai 28. 1. md 18i khodin vao dau thang, Ip dinh khodn va phidn Anh vao so dé: (1) khach hang tra ng cho doanh nghiép bang tién m&t 300.0004 va baing tién git gan hang 1.000.000d ng: tk tién mat (111) 300000 ng: — tk tién gif ngin hang (112) 1000000 tk phai thu khach hang (131) 1300000 (2) chi tién m&t 48 tam tng cho nhan vién 500.0004 ng: tk tam Ung (141) 500000 tk in mat (111) 500000 (8) nhap kho 500.0004 nguyén vat liéu va 200.0004 dung cu nhé chura rd tién ngu6i ban tk nguyén vat liGu (152) 500000 tk cOng cy, dung cu (153) 200000 6: tk phai 4 ngudi ban (331) 700000 (4) vay ngn han td ng cho ngudi ban 1.000.0000 va tra ng khoan phai tra khic 5000004 ng: tk phi tra cho ngudi ban (331) 1000000 ng: tk phai tra khae (338) 500000 6: tk vay ngan han (311) 1500000 (5) nit tién git ngén hang vé nhap quy tién mat 300.0004 ( gift ngain hang (112) 300000 oe (DEM Y Wt at ng tien gi ang vay: ngan-han-500,0004 va thanh ton cho tk vay ngn han (311) 500000 tk thanh togn nha nue (333) 500000 6: tk én gthi ngan hang (112) 1000000 (8) nh€p kho 500.000d nguyén vat liéu duge mua bang tién tam Ung ng: tk nguyén vat liu (152) 500000 6: tktam ting (141) 500000 (9) ding lai b6 sung nguén von kinh doankh 1,000.000d va b6 sung qu du tu phat twin 500.0004 ng: tk Ii nhudn chta phan phdi (421) 1500000 6: tknguén von kinh doanh (411) 1000000 6: tk qu du tu phat trién (414) 500000 (10) nhn-v6n ign doanh m6 tai san C6 dinh hc hinh c6 tr gid 35.00.0000 ng: tk tai sn c6 dinh hha hinh (211) 35000000 c6:_ _tkngun vén kinh doanh (411) 35000000 (11) chi tién mat trd ng khoan phai tra khac 100.000d ng: — tk phi tra (338) 100000 6: tk tién m&t (111) 100000(12) nhp kho 100.0004 dung cy nhé tra bang tin gift ngdn hang ng: céng cU, dung cU (153) 100000 6: tién gift ngan hang (112) 100000 phan anh vao céc tai khodin: ng tk tién mt (111) 6 500000 (1) 300000 (2) 500000 Notk tién giinginhang 6 (1) 300000 (2) 300000 ‘6500000 (11) 100000 No nguyén vat liéu 6 ‘2006010000000 () 300000 (3) 500000 (71000000 (8) 500000 (42) 100000 ‘o00000 Ng phai thu khdch hang 6 1500000 (a) 1300000 200000 ACADEMY Ng cong cy, dung ct oo 200000 (2) 200000 (3) 100. 000 1200000 No PSXKDDD 6 100000Ne vay ns (7) 500000 nhan (3) 1500000 4000000 Ng_thué va phi a nha nuéc 6 (7) 500000 NO. phai tra (4) 500000 (11) 100000 (10) 35000000 No phai tra ny (4) 1000000 800000 ACADEMY lI . P> LEARN 1gUO} ban 6 (a) 700000 Ng phaiwa céngnhanvién _cé 300000 (6) 300000No. vn kinh doanh (8) 1000000 (10) 35000000 99000000 Ng qui d4u w'phat wién 1000000 (8) 500000 1s0000 No gi nhuain chUa phan phOi_c6 2000000 s00000 (9) 1500000 Bai 29: Doanh nghiép vay ngdn han ngén hang 200, chuyn vao tai khodn ngan hang Nhdn nguyén vat liéu do nha nue cp 400, g6m 300 nguyén vat liéu chink, 100 nguyén vat ligu phu Mua nhién liu 200 Mura vat ligu chinh ‘Chi phi vat liéu p! oh Chi phi nhién liu pl Zz Rit 100 tién mat ra a LEAR No Tk 152 C6 No Tk152(VLchinh) C6 sD 1.100} sD 600 (2) 400] 900 (5) (2) 300 | 700 (s) (3) 200] 100 (6) (4) 300 ()_300 sD 1.000 sD Ng Tk 152(VL phy) C6 Ng TK 152(Nhién liu) C6 sD 300 sD 200 (2) 100 200 (5) (3) 200 | 100 6) sD 200 sD 300No Tkint co No Tk331 Cc sD 400 200 (3) (7) 100] 300 (4) 100 (7) sD 100 No Tk 112 co No Tk3i1 C6 sD 300 sD 300 (@ 200 200 (1) sD 300 sD 500 Ng Tk 621 co Ng Tk 627 co (6) 100 3D: 300, 600 (1) 1D: 900 BAL30: . 1. Binh khoan ede nghiép vy kinh té phat sinh du thang 6/20x1 - NO TK"tién goi ngén hang” 110.000.0004 Cé TK” phai tra cho ngudi ban” 110.000.0004, - No TK"nguyén liéu ,vat liéu” 20.00.0004 Cé TK"ng phai 1a” 20.00.0006 - Ng TK"phai tra cho nguii bain” 5.000.000d C6 Tk”tién mae” 5.000.000d+ NQTk"céng cU dung cu” 1,000.000d C6 TK’ng phai ra” 1.000.000¢ Bang CDKT: Tai san ae Nguén von ee Tién mat 5 | Phai wa ngudi ban 2 Tién gifingin hing | 20 | NVKD 8s Nguyén vat iéu 20 Cong cy, dung cy 1 TSCDHH 6 Téng cOng TS 106 | Téng cng NV 106 Bang CDTK: Ki _ 56 durddu ky | Phstsinh trong | ce aur cudi ky hié Tén tk ky utk | We 7] cs it | Tién mat [Ws 112 | Tién gti ngin 0 152 | Nguyén vatliéw- re 20/= 20 153 | Cang cu, dung cy x 1 1 an [TScbHH 0 60 331_| Phai tr ngudi ban 15 15 21 21 441 | Ngu6n v6n kinh doanh 85, 85, ‘Téng cOng 100/ 100[ 36] 36/ 106] 106Bang tng hgp chi tiét vé khoan ng phai tra ngudi ban: No PTNB = a = sinh rons z i Congty A 8 8 20 20 Céngty B 5 5 0 Céngty C 2 2 1 1 Téng cong 15, 15, a a Bai 31: MG tai khoan: ) ACADEMY 110:000.000 LEA E (4) 12.000.000 | 10.000.000 (6) “3 é 7.000.000 27,000.00 No TK “}12 C6 10,000,000 (2) 20,000.00 | 6.000.000 (7) 37,000,000. (©) 10,000,000 | 4.000.000 (8) +20.000.000 A334" 6 (8) 5.000.000 | 5.000.000 0.000.000 No__TK “131” _c6 115,000,000 | 12.000.000 (4) g TK 452" “5 3.000.000 5.000.000 No TK “156” 6 (1) 2.000.000 30,000,000 7.000.000 (7) 6.000.000 36,000,000 No TK“211" fod 40,000,000(5) 45.000.000 ‘85,000,000 (2) 10.000.000 (8) 4.000.000 68,000.00 5.000.000 (5) 113.000.000 20,000.00 2.000.000 (1) 8.000.000, S tb }y ACADEMY s LEARN - TRUST - ACHIEVDinh khodn: 1.Mua vat liGu tin chua tr cho ngudi ban 2.000.000d Ng 152: 2.000.000 63 2.000.000 2.Vay ngain han ngan hang tra ng cho ngudi bin 10.000.000¢ NQ331: 10,000,000 C6311; 10.000.000 3.Chi tién mat tra luong céng nhén vién 5.000.004 Ng 334: 5.000.000 C6111: 5.000.000 4.Khach hang tra ng thu bang tién mat 12.000.000d NOL: — 12.000.000 C6131: 12.000.000 5.Duge cp mét «i sdn c6 dinh héfu hinh, nguyén gid 45.00.0004 NQ 211: 45,000,000 C6411; 45,000,000 6-Dem tién mat gift vao ngan hang 10,000,000 No 112: 10,000.00 C6111; 10.000.000 7-Mua hang héa 6.000.004, than toan bang tién gist ngan hang Ng 156: 6.000.000 C6112: 6.000.000 8.Diing tién gli ngan har y Udi ban 4.000.0000 Ng 331: 4,000.0 C6112: 4.04 vi tinh;1000) X AGA DEMY én tai khod S@ phat sinh SO du cudi ky ihodn ‘Ten tai khoan ng ws ng ce 11 Tiénmat 12.000 | 15.000 | 7.000 112 | Tién geri ngan hing 10.000 | 10.000 | 20.000 131_| Phai thu cUa khach han; 12.000 | 3.000 152_| Nguyén liéu, vat liéu 2.000 7.000 156_| Hang héa 6.000. 36,000 211 _ | Tai san 6 dinh hifu hinh 45,000 85,000 311 _| Vay ngan han 27.000 10.000 37.000 331_| Phai tra cho ngudi ban 20.000 | 14.000 | 2.000 8.000 '334_| Phai ta ngudi lao dong 5.000] 5.000 0 411 | Ngu6n v6n kinh doanh 68.000 45,000 113.000 TOng cOng: 120.000 | 120.000 | 94.000 | 94.000 | 158.000 | 158.000Bang cn d6i ké todn cudi ky (Don vj tinh:1000d) Taisan S6.ién ‘Ngudn von SO:ién Tién mat 7.000 | Vay ngain han 37.000 Tin gufi ngan hang 20.000 | Phai tra nguiBi ban 8,000 hai thu nguéi mua 3.000 | Phat rd ngudi lao dong 0 Nguyén liéu, vat lidu 7.000 | Ngudn von kinh doanh 113.000 Hang héa 36.000 Tai san c6 dinh 85.000 TOng tai san. 158.000 | TOng ngudn von 158.000 Bai 32 1. Dinh khoa Q 2 @ @ ©) @ a” (8) a So a6: Téng ngudn von Téng tai sn = 470+ x S40triéu dong Ma: t6ng tai sn = tng ngudn von 6 x= 5070 NQTK 152 “NLVL”: 25 NOTK 112 “TGNH”: 32 (C6 TK 331 “PTNB®: 25 (C6 TK 131 “PTCKH”: 32 C6 TK 154 “SP. se LEAD COTK 341 “VDH™: 70 NO TK 144 “Cam c6, ky quy”: 3 Ng TK 334 “PICNV”:2 NQ TK 333 “PNGNN”: 22 Ng TK 331 “PTNB”:40 NQ TK 112 “TGNH”: 60 (6 TK 111 “Tién mai (C6 TK 111 “Tién mae”: 2 (C6 TK 112 “TGNH”: 62 (C6 TK 441"NVKD”:60 YNo TKIS2 co. No 331 C6 B g 25 (8) 40 qa Me 38 Ng 6 No TKML 6 330 70 (5) 400 Na 131 ca ie a4 7 2 2 2 @ 2 28 5 5 45 3 48 oi oe) 4 6 © 1 58 Sen Nek 4314-66 — 5070 2 | u ©) 70 LRBang cn d6i tai khodn thing 01/ 20x2: Don vj tinh: triéu d6ng 86 | 74 SOduDK | S6PS $6 duck tk _| Te TK Ng [cs [No [cs [No [co 152 | 1. NLVL 162 3 187 112 | 2. TGNH 412 92 |62 | 142 131 | 3. PTCKH 47 32 | 15 155 | 4. Thanh phdm 45 3 48 154 5. San pham dé dang 4 a 1 2u | 6. TSCDHH 5070 70 5140 144 | 7. Came, kf quy, ky cuge | 0 3 8 ul 8. Tién mat 8 5/3 213, 9. Bang phat minh sang ché 90 90 3 10. Tam tng 2 2 141 | 11, Phai tra ngudi bin sa |4o | 25, 38 331 | 12, Vay dai han 330 70 400 341 | 13, Phai tra céng nhan vién s |2 |2 5 334 | 14, Phaindp cho nha nude 2 |22 0 333 | 15. Ngu6n v6n kinh doanh 5000 60 5060 441 | 16, Quy khen thudng 4 |2 2 431 17, Vay ngan han . 110 110 31 18. Loi nhuran chura phan phéi 6 6 421 Tong cOn; 5540 [5540 | 250 | 259 | 5031 [5631 YACADEMY LEARN EO- ACADEMYO- ACADEMY