phieu dieu tra ve ke toan ban hang

7/30/2019 phieu dieu tra ve ke toan ban hang

1/33


2/33

Chuyn tt nghip Khoa: K ton - Kim ton

Ni dung ca chuyn tt nghip ny c nghin cu da theo

nhng kin thc l lun c trang b nh trng v k ton thng mi,

phn tch hot ng kinh t. v tnh hnh thc t ti Cng ty c phn u t

pht trin xy dng v thng mi Vit Thi tm hiu tng khu ca cng

tc k ton bn hng. T thy c nhng hp l v bt cp nhm a ra

bin php khc phc hon thin cng tc k ton nghip v bn hng ti

cng ty.

B cc chuyn gm 3 chng:

Chng I: Tng quang nghin cu v k ton bn hng trong doanh

nghip thng mi.

Chng II: Phng php nghin cu v thc trng k ton bn nhm

hng thit b t ng ho ho ti cng ty c phn u t pht trin xy

dng v thng mi Vit Thi.

Chng III: Cc kt lun v xut nhm hon thin cng tc k ton

bn thit b t ng ho ti cng ty c phn u t pht trin xy dng vthng mi Vit Thi.

Trong thi gian thc tp ti cng ty, em nhn c s gip tn

tnh ca tp th cng ty, c bit l cc anh ch phng k ton, to iu

kin gip em tm hiu su st thc t tnh hnh cng tc k ton bn hng ti

cng ty.

Em xin chn thnh cm n!

SV: Nguyn Th Ho Lp: HK1D_K5


3/33


MC LC

CHNG I: TNG QUAN NGHIN CU V K TON BN HNGTRONG DOANH NGHIP THNG MI...........................................01

1.1. Tnh cp thit nghin cu ca ti...................................................01

1.2.Xc lp v tuyn b vn trong ti.............................................02

1.3. Cc mc tiu nghin cu......................................................................02

1.4. Phm vi nghin cu..............................................................................03

1.5. Mt s khi nim v phn nh ni dung ca vn nghin cu....03

1.5.1. Mt s khi nim lin quan n k ton bn hng trong doanh

nghip thng mi.......................................................................................03

1.5.1.1. Khi nim bn hng.......................................................................03

1.5.1.2. Khi nim doanh thu......................................................................05

1.5.1.3. Khi nim gi hng ho.................................................................06

1.5.2. Phn nh ni dung nghin cu.......................................................07

1.5.2.1. Yu cu qun l nghip v bn hng............................................07

1.5.2.2. Phn nh ni dung nghin cu....................................................08

CHNG II: PHNG PHP NGHIN CU V THC TRNG K

TON BN NHM HNG THIT B T NG HO TI CNG TY

C PHN U T PHT TRIN XY DNG V THNG MI

VIT THI..................................................................................................14

2.1. Phng php h nghin cu v k ton bn hng.............................14

2.1.1. Phng php thu thp d liu.........................................................14

2.1.2. Phng php phn tch d liu........................................................15

2.2. nh gi tng quan tnh hnh v nh hng nhn t mi trng n

k ton bn hng ti Cng ty c phn u t pht trin xy dng v

thng mi Vit Thi..................................................................................15



4/33


2.2.1. Tng quan v Cng ty c phn u t pht trin xy dng v

thng mi Vit Thi..................................................................................15

2.2.2. S nh hng ca cc nhn t mi trng n k ton bn hng ti

Cng ty CP u t pht trin xy dng v thng mi Vit Thi.........17

2.3. Thc trng k ton bn nhm hng thit b t ng ho ti cng ty

c phn u t pht trin xy dng v thng mi Vit Thi................18

2.3.1. Khi qut v t chc k ton bn hng Cng ty c phn u t

pht trin xy dng v thng mi Vit Thi..........................................18

2.3.1.1. Khi qut v t chc k ton ca cng ty.....................................18

2.3.1.2. c im nghip v bn hng ti cng ty...................................19

2.3.1.3. Khi qut v t chc k ton bn hng ca cng ty....................21

2.3.2. Thc trng, quy trnh k ton bn nhm hng thit b t ng ho

ti Cng ty CP u t pht trin xy dng v thng mi Vit Thi... 23

CHNG III: CC KT LUN V XUT NHM HON THIN

K TON BN THIT B T NG HO TI CNG TY C PHN

U T PHT TRIN XY DNG V THNG MI VIT THI26

3.1. Cc kt lun v pht hin qua nghin cu.........................................26

3.1.1. Cc kt lun.......................................................................................26

3.1.2. Cc pht hin.....................................................................................26

3.2. Cc xut, kin ngh nhm hon thin cng tc k ton bn thit b

t ng ho ti cng ty c phn u t pht trin xy dng v thng

mi Vit Thi...............................................................................................29



5/33


PHIU IU TRA CHUYN SU

H v tn sinh vin:

Lp: HK1D_K5

Khoa: K ton - Kim ton, Chuyn ngnh o to: K ton ti chnh doanh

nghip thng mi.

Trng: i hc Thng mi

n v thc tp: .. ti chuyn : K ton bn nhm hng thit b t ng ho ti Cng ty c

phn u t pht trin xy dng v thng mi Vit Thi.

Knh gi: ng (B):

Chc v: ..

Trng i hc Thng Mi xin trn trng cm n Qu cng ty tip nhn

v gip sinh vin .trong qu trnh thc tp tt nghip ti cng ty.

gip sinh vin c thm thng tin phc v cho vic vit chuyn tt

nghip, knh ngh ng (b ) vui lng cho bit nhng thng tin sau:

A. THNG TIN V T CHC CNG TC K TON CA N V:

1. B my k ton ca n v:

a) B my k ton ca n v c t chc theo m hnh:

- Tp trung

- Phn tn

- Va tp trung, va phn tn

b) B my k ton ca n v gm: . phn hnh chnh, l:

- K ton TSC

- K ton vt t, hng ho

- K ton tin lng v cc khon trch theo lng



6/33


- K ton thanh ton

- K ton vn bng tin

- K ton chi ph v gi thnh

- K ton doanh thu

- K ton tng hp

- Th qu

c) M hnh t chc b my k ton hin hnh ca n v c ph hp vi c

im ca n v khng?- C

- Khng

2. Cc chnh sch k ton p dng ti doanh nghip:

a) Nin k ton: ..

b) Ch k ton p dng theo: ..

- Quyt nh 48

- Quyt nh 15

- Quyt nh khc:

c) Hnh thc k ton:

- Nht k s ci

- Nht k chung

- Chng t ghi s - Nht k chng t

- K ton trn my vi tnh

d) Phng php k ton hng tn kho:

- Phng php k khai thng xuyn

- Phng php kim k nh k

e) Phng php tnh gi hng tn kho:



7/33


- Phng php tnh theo gi ch danh

- Phng php bnh qun gia quyn

- Phng php nhp trc, xut trc

- Phng php nhp sau, xut trc

- Phng php h s gi

f) Phng php khu hao TSC:

- Phng php khu hao ng thng

- Phng php khu hao theo s d gim dn

- Phng php khu hao theo s lng sn phm

g) Phng php tnh thu GTGT :

- Phng php khu tr thu

- Phng php tnh trc tip

h) Phng thc bn hng ti cng ty

- Phng thc bn bun hng ho - Phng thc bn l hng ho

- Phng thc bn hng i l

i) Phng thc thanh ton cng ty p dng

- Phng thc thanh ton trc tip

- Phng thc thanh ton chm tr

C. THNG TIN V PHN HNH K TON TI CNG TY:1. Chng t s dng:

- Ho n GTGT

- Ho n bn hng

- Phiu xut kho kim vn chuyn ni b

- Bng k kim bn l hng ho



8/33


- Ho n kim cc ph vn chuyn

- Ho n thu kho, bi

- Hp ng kinh t vi khch hng

- Chng t phn nh tnh hnh thanh ton

2. Hch ton ti khon ti cng ty

- Ti khon doanh thu bn hng

+ Ti khon cp 1: ..

+ Ti khon cp 2: ..

+ Ti khon cp 3: ..

- Ti khon gi vn hng bn

+ Ti khon cp 1: ..

+ Ti khon cp 2: ..

+ Ti khon cp 3: ..

- Ti khon hng ho

+ Ti khon cp 1: ..

+ Ti khon cp 2: ..

+ Ti khon cp 3: ..

3. Hnh thc s

* S tng hp:

- S ng k chng t ghi s

- S ci

* S k ton chi tit:

- S chi tit cng n

- S chi tit vt t

- S chi tit doanh thu bn hng

- S chi tit gi vn



9/33


4. Cc bo co tng hp c lp

- Bo co bn hng

- S chi tit cng n khch hng

- Bng tng hp xut nhp tn

- Bo co hng tn kho

Theo ng (B) nh gi u, nhc im cng tc k ton bn hng ti cng

ty :

u im:

Nhc im:

Nhng thng tin y , chnh xc cc mc trn l v cng cn thit v

quan trng sinh vin c th nghin cu v tin hnh vit lun vn tt

nghip, rt mong ng (B) quan tm, tr li y .

Xin trn trng cm n!



10/33


S t chc b my qun l ca cng ty:


HI NG

THNH VIN

BAN GIMC

PhngDch

v

PhngKinhdoanh

PhngK

ton

PhngHnh

chnh

PhngKho

vn


11/33


S t chc b my k ton:


K ton trng

K tonthu vcng n

K tontng hp

K tonbn hng


12/33


C cu lao ng ca Cng ty c phn u t pht trin xy dng v

thng mi Vit Thi.

STT B phn

Tng

s lao

ng

Trong

i hcT l

%

Cao ng,

Trung cp

T l

%1 Phng K ton 4 2 50 2 50

2 Phng Kinh doanh 12 8 66.7 4 33.3

3 Phng Dch v 18 9 50 9 50

4 Phng Hnh chnh 10 8 80 2 20

5 Phng Kho vn 11 6 54.5 5 45.5Ton cng ty 55 33 60 22 40

(Ngun: Phng K ton Cng ty c phn u t pht trin xy dng vthng mi Vit Thi)



13/33


TRNH T GHI S K TON THEO HNH THC K TON

CHNG T GHI S

Ghi ch:

Ghi hng ngy

Ghi cui thng

i chiu, kim tra


Chng t k ton

S qu

CHNG T GHI S

Bng tng hpchng t k ton

cng loi

S, thk tonchi tit

Bngtng hpchi tit

S Ci

S ng kchng t ghi s

Bng cn i spht sinh

BO CO TI CHNH


14/33


Ph lc 1.1

HO N

GI TR GIA TNG

Lin 1: Lu

Ngy 01 thng 03 nm 2011

Mu s: 01 GTGT-3LL

CM/2010B

0020918

n v bn hng: Cng ty CP u t pht trin xy dng v thng mi Vit

Thi a ch: S 2/17 ng 477 Nguyn Tri - Thanh Xun - H Ni.

S TK: 000512460005

in thoi: 0435527762

H tn ngi mua hng: Nguyn Vn An

Tn n v: Vin nghin cu

Hnh thc thanh ton: CK MS: 0700238576

STTTn hng ho, dch

vVT

S

lngn gi Thnh tin

A B C 1 2 3 = 1x2

1My o rung in

t Model 407850

B 10 30.000.000 300.000.000

Cng tin hng: 300.000.000Thu sut thu GTGT: 10% Tin thu GTGT: 30.000.000

Tng cng tin thanh ton: 330.000.000S tin vit bng ch:Ba trm ba mi triu ng chn.

Ngi mua hng Ngi bn hng Th trng n v

(K, h tn) (K, h tn) (K, h tn)



15/33


Ph lc 1.2

n v:Cng ty CP u t pht trin xy dng v thng mi Vit Thi

a ch:S 2/17 ng 477 Nguyn Tri - Thanh Xun - H Ni

PHIU XUT KHO


H tn ngi mua hng: Nguyn Vn An

n v: Vin nghin cua ch: H Ni

L do xut kho: Bn hng

STT Tn vt t VT

S lng

n gi Thnh tinYu

cu

Thc

xut

1My o

rung in t

Model 407850

Chic 10 1024.000.00

0240.000.000

Cng: 240.000.000

Tng s tin (vit bng ch): Hai trm bn mi triu ng chn.

Ngi nhn hng B phn c nhu cu K ton trng Th kho

(K, h tn) (K, h tn) (K, h tn) (K, h tn)

Ph lc 1.3



16/33


PHIU CHI

Ngi chi tin: Nguyn Vit Anh

Cng ty: Cng ty CP u t pht trin xy dng v thng mi Vit Thi

a ch: S 2/17 ng 477 Nguyn Tri - Thanh Xun - H Ni

V khon chi tr tin vn chuyn 10 my o rung in t Model 407850

S tin: 330.000

Bng ch:Ba trm ba mi nghn ng chn.

chi .


Gim c K ton trng Ngi lp phiu Ngi np tin Th qu

(K, h tn) (K, h tn) (K, h tn) (K, h tn) (K, h tn)

Ph lc 2.1



17/33


Ngn hng Vietcombank


M chng t: 0062

GIY BO C

Knh gi: Cng ty CP u t pht trin xy dng v thng mi Vit Thi

Hm nay, chng ti thng bo ghi C ti khon ca qu khch hng vi

ni dung s tin nh sau:

Ni dung bo c: Vin nghin cu thanh ton tin hngS tin: 326.700.000

Bng ch:Ba trm hai mi su triu, by trm nghn ng chn.

Lp phiu Kim sot Trng phng

(k, h tn) (k, h tn) (k, h tn)

Ph lc 3.1

HO N Mu s: 01 GTGT-3LL



18/33


GI TR GIA TNG

Lin 1: Lu


CM/2010B

0020918



S TK: 000512460005

in thoi: 0435527762

H tn ngi mua hng: Nguyn Th HTn n v: Cng ty Thi Sn

Hnh thc thanh ton: Tin mt MS: 4500144014

STTTn hng ho, dch

vVT

S

lngn gi Thnh tin

A B C 1 2 3 = 1x2

1 My o phng x Chic 5 50.000.000 250.000.000Cng tin hng: 250.000.000Thu sut thu GTGT: 10% Tin thu GTGT: 25.000.000

Tng cng tin thanh ton: 275.000.000S tin vit bng ch:Hai trm by mi lm triu ng chn.



Ph lc 3.2

Ngn hng Vietcombank


M chng t: 0062



19/33


GIY BO C

Knh gi: Cng ty CP u t pht trin xy dng v thng mi Vit Thi

Hm nay, chng ti thng bo ghi C ti khon ca qu khch hng vi

ni dung s tin nh sau:

Ni dung bo c: Cng ty Thi Sn thanh ton tin hng

S tin: 137.500.000 ng

Bng ch:Mt trm ba mi by triu, nm trm nghn ng chn

Lp phiu Kim sot Trng phng

(k, h tn) (k, h tn) (k, h tn)

Ph lc 3.3

PHIU CHI

Ngi chi tin: Nguyn Vit Anh



20/33


Cng ty: Cng ty CP u t pht trin xy dng v thng mi Vit Thi

a ch: S 2/17 ng 477 Nguyn Tri - Thanh Xun - H Ni.

V khon chi tr tin vn chuyn 5 my o phng x

S tin: 297.000

Bng ch:Hai trm chn mi by nghn ng chn.

chi



(K, h tn) (K, h tn) (K, h tn) (K, h tn) (K, h

tn)

Ph lc 4.1.

HO N

GI TR GIA TNG

Mu s: 01 GTGT-3LL

CM/2010B

0020918



21/33


Lin 1: Lu




S TK: 000512460005

in thoi: 0435527762

H tn ngi mua hng: Nguyn Th Hnh

Tn n v: Cng ty CP t vn v xy dng Trng Giang

Hnh thc thanh ton: Tin mt MS: 4500144014

STTTn hng ho, dch

vVT

S

lngn gi Thnh tin

A B C 1 2 3 = 1x21 Mn hnh iu khin Chic 1 15.000.000 15.000.000

Cng tin hng: 15.000.000Thu sut thu GTGT: 10% Tin thu GTGT: 1.500.000

Tng cng tin thanh ton: 16.500.000S tin vit bng ch:Mi su triu, nm trm nghn ng chn.



Ph lc 4.2

PHIU THU

Ngi np tin: Nguyn Th Hnh

Cng ty: Cng ty CP t vn v xy dng Trng Giang.

a ch: S 44/87 Yn Ho, Cu Giy, H Ni.

L do np: Thanh ton tin mua mn hnh iu khin



22/33


S tin: 16.500.000

Bng ch:Mi su triu, nm trm nghn ng chn..

nhn .



(K, h tn) (K, h tn) (K, h tn) (K, h tn) (K, h

tn)

Ph lc 5.1

S CHI TIT

Ghi N TK 632 Gi vn hng bn

T ngy 01/03/2011 n ngy 31/03/2011



23/33


Chng tDin gii

Ghi c cc ti khon Cng n

TK 632S Ngy 156 111

01/03

Bn 10 myo rung

in t Model

407850

240.000.00

0240.000.000

11/03Bn 5 my o

phng x

200.000.00

0200.000.000

20/03

Bn 1 mn

hnh iu

khin

12.000.000 12.000.000

Cng s pht sinh 452.000.000

Ph lc 5.2

S CHI TIT

Ghi N TK 5111 Doanh thu bn hng ho

T ngy 01/03 n ngy 31/03/2011



24/33


Chng tDin gii

Ghi c cc ti khon Cng n TK

5111S Ngy 111 131 112

01/03Bn 10 my o rung in t

Model 407850

300.000.000 300.000.000

11/03Bn 5 my o

phng x112.500.000

137.500.00

0250.000.000

20/03

Bn 1 mn

hnh iu

khin

15.000.000 15.000.000


Ph lc 5.3

S CHI TIT

Ghi C TK 156 Hng ha

T ngy 01/03/2011 n ngy 31/03/2011

Chng tDin gii

Ghi N cc ti khon Cng C

TK 156S Ngy 632 111



25/33


01/03

Bn 10 my

o rung

in t Model

407850

240.000.00

0 240.000.000


Ph lc 5.4

S CI

TK 5111 Doanh thu hng ho

T ngy 01/01 n ngy 31/03/2011

Ngy

ghi

s

Chng t Din gii S

hiu

TK

i

S tinS

hi

u

Ngy

thn

g

N C



26/33


ng

01/03 01/03

Bn 10 my o

rung in t Model407850

131 300.000.000

11/03 11/03Bn 5 my o

phng x

111

131250.000.000

20/03 20/03Bn 1 mn hnh iu

khin112 15.000.000

Cng s pht sinh: 565.000.000

D u k:

S pht sinh trong k: 565.000.000

D cui k:

Ngy .thng .nm 2011

Ngi lp K ton trng Gim c


Ph lc 5.5

S CI

TK 632 Gi vn hng bn

T ngy 01/03 n ngy 31/03/2011

Ngy

ghi

s

Chng t Din gii S

hiu

TK

i

S tinS

hi

u

Ngy

thn

g

N C



27/33


ng

01/03 01/03

Bn 10 my o

rung in t Model407850

156240.000.00

0

11/03 11/03Bn 5 my o

phng x

112 200.000.00

0

20/03 20/03Bn 1 mn hnh

iu khin156 12.000.000


0

D u k:


D cui k:

Ngy .thng .nm 2011



Ph lc 5.6

S CI

TK 156 Hng ho

T ngy 01/03 n ngy 31/03/2011

Ngy

ghi

s

Chng t

Din gii

S

hiu

TK

i

ng

S tin

S

hi

u

Ngy

thn

g

N C



28/33


01/03 05/01

Xut bn 10 my o

rung in t

Model 407850

156 240.000.000

20/03 20/03Xut bn 1 mn

hnh iu khin12.000.000


D u k:


D cui k:

Ngy .thng .nm 2011



Ph lc 5.7

S CHI TIT CNG N

TK 131 Phi thu ca khch hng

T ngy 01/03 n 31/03/2011

Ngy

ghi

s

Chng t

Din gii

S

hiu

TK

i

ng

S pht sinh

S

hi

u

Ngy

thn

g

N C



29/33


01/03 01/03

Phi thu ca khch

hng511

3331

300.000.00

0

30.000.000

11/03 11/03Khch hng thanh

ton tin hng

112

635

326.700.000

3.300.000D u k:

S pht sinh trong k: 0

D cui k:

Ngy .thng .nm 2011



Ph lc 5.8

CHNG T GHI S

Ghi C TK 1111 Tin mt - Tin Vit Nam

T ngy 01/03 n 31/03/2011

Chng tDin gii

Ghi c cc ti khon Cng C

TK 1111S Ngy 641 632 133

05/01

Chi tin

vn

chuyn

hng

300.000 30.000 330.000



30/33


01/02

Chi tin

vn

chuyn

hng

270.000 27.000 297.000

Cng s pht sinh 627.000

Ph lc 5.9

CHNG T GHI S

Ghi n TK 1121 Tin gi NH - Tin Vit Nam

T ngy 05/01 n 05/03/2011

Chng t Din

gii

Ghi c cc ti khonCng n

TK 1111S Ngy 131 5111 3331

07/03

Thu tin

bn

hng

326.700.00

0326.700.000

11/03 Thu tin 125.000.00 12.500.00 137.500.000



31/33


bn

hng0 0


DANH MC T VIT TTWTO T chc thng mi th gii

TNHH Trch nhim hu hn

DN Doanh nghip

KHKT Khoa hc k thut

NH Ngn hng

DT Doanh thu

KH Khch hng

CK Chuyn khon

CK Chit khu

CKTM Chit khu thng mi

TSC Ti sn c nh

CBCNV Cn b cng nhn vin



32/33


CP C phn



33/33


PH LC

phieu dieu tra ve ke toan ban hang

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