Hoàn thiện kế toán bán hàng và xác định kết quả bán hàng tại công ty cổ phần tư vấn đầu tư xây dựng AC

 i
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

 !"#
$%&'
()*(!+,
-./012
3!4&1,5
6%*578,9%() 2:;<*=">
(  -*  -  ?  &@  ="  A,)  (  -*  B>*  >
*!C0D
1.1. Tổng quan về tổ chức công tác kế toán bán hàng và xác định kết quả bán hàng trong doanh
nghiệp thương mại, dịch vụ: 4

!"#
$%&'() !*+
!",
1.2. Lý luận cơ bản về kế toán bán hàng và kết quả bán hàng 7
$-./01./01*2
$$!*3*4
$5!* *63*5
$#!*78
$8!* !$5
1.3. Tổ chức hệ thống sổ kế toán bán hàng và kết quả bán hàng trong DN 25
1.4. Đặc điểm tổ chức kế toán bán hàng và kết quả bán hàng trong điều kiện sử dụng kế toán
máy: 25
#9:;7/<"$8
#$=3("$,
#5>?17@? !*$2

##>?1A !*/B3C$D
6%*E7FBG*<*=">(-* -="
$7HIJKL7=D5E5MN
 ii

A,)(-*G!<*O:016 P&1,6?QOF*
ER
2.1. Đặc điểm chung về Công ty Cổ phần Tư vấn Đầu tư Xây dựng AC: 29
$E.F-G-H>/IJ/
=K3LM-"$4
$$JNF?1@I 3*-G-H>/IJ
/=K3LM-"5O
$5-G?1AG"55
$#JNFPG !*G-H>/IJ/
=K3LM-"5#
2.2. Thực trạng công tác kế toán bán hàng và xác định kết quả bán hàng ở Công ty CP Tư vấn
Đầu tư Xây dựng AC: 38
$$JNF(;G"5D
$$$>?1 !* !
QG-?.>/IJ/=K3LM-"54
$$5>LQ!*7Q-G-H>/IJ/
=K3/M-88
$$#>LQ!*.R3*.Q-G-H>/
IJ/=K3/M-8,
$$8>LQ!* !Q-G-H>/
IJ/=K3/M-",O
6%*S78=!"&2?,P -*!)!00>-!C<*
:;=">(-* -?&@="A,(-*4
<*O:016 P&1,6?QOF*TD
3.1. Đánh giá thực trạng kế toán bán hàng và xác định kết quả bán hàng tại Công ty Cổ phần Tư

vấn Đầu tư Xây dựng AC: 64
5SF",8
5$9A@7TQ*G !* !
Q-G-H>/IJ/=K3LM-",,
$7HIJKL7=D5E5MN
 iii

3.2.Ý kiến đề xuất và giải pháp hoàn thiện công tác tổ chức công tác kế toán bán hàng và xác
định kết quả bán hàng tại Công ty CP Tư vấn Đầu tư Xây dựng AC: 67
5$UL!')*",2
5$$9A@7 !PI",4
=",9UR

$7HIJKL7=D5E5MN
 iv

 !"#
( V*
=A( !
* ( W7
0A= -.R 3*
 V*./0Q
==?  /B
==&= F  
$?= UI 3*
** WX
$& >@7
=( !*
?&=A( = !
 >YQ

= 
&= Z<.T !
*( WI*;
0 H!
=A !*
 VL
$7HIJKL7=D5E5MN
 v

$%&'
 U0T"!*[*./01L!.
$ U0T$"!*!*[*./01*Q
5 U0T5"!*;.
# U0T#"!*[*./01?
8 U0T8"!* *63*
, U0T,"!*7\[*HH  /B]
2 U0T2"!*7\[*HH F  ^]
D U0TD"!*.R3*.
4 U0T4">R_.3L.&. ;&
OU0TO" !* ! 3*
U0T$"U0TAG
$U0T$$"-0IA !*G
5U0T$5">L !*@? !*[*1 !*`-
#U0T$#"Ea@7.P9bUMU9c
$7HIJKL7=D5E5MN
 vi

()*(!+,
 dF$"d** ! 3*O$XI
$ dF$$"Z;0W>W>

5 dF$5"U?_ 
# dF$#"U?>8eV*I.3(
8 dF$8"H!
, dF$,"U?!>5eH 
2 dF$2"U?>5eH 
D dF$D">B !W>W>O#f$O5
4 dF$4"U?_.<..RU=[*!7g>8#
OdF$O"U?>,5$eW7
dF$"H!
$dF$$"d?<..R3*.O#f$O5
5dF$5"U?>,#$e-.R 3*
#dF$#"U?!V*
8dF$8"U?!W7
,dF$,"d** !3Q:!.R
2dF$2"d.K?.R'!.R@I
DdF$D"d** !O#f$O5
$7HIJKL7=D5E5MN
 vii

-./012
 9$"HK.P9bUMU9c
$ 9$$"V( 'I.
5 9$5"9_.3(h 'I.i
# 9$#"9_..(hd/Pi
8 9$8"9_..(hd/Pi
, 9$,"9@ :_.*.(hd/Pi
2 9$2"93@@? !*
D 9$D"9@? !*>8
4 9$4"9_.hH!i
O 9$O"9_.h`A.P* *i

 9$"9@ :_.*`%h`A.P* *i
$ 9$$"9_.hH!i
5 9$5"9hdR.K? I*i
# 9$#"9@ :**hdR.K? I*i
8 9$8"9h!F:'ji
, 9$,"9h!F:'ji
2 9$2"9@ :**h!F:'ji
D 9$D"9hU?_ i
$7HIJKL7=D5E5MN
 1

 3!4&1,
• >RI.!P1"
-Ck@L.F!k%`lF
/k[*./kP !' *m'Gn-;F;%`
*F&_.*P !o*'P
/<FIp_.?1/0Q!kq>rJK0
As.*3*.*/kY0A.F/lN
GY ; X'aJF;FTQ.F3*
..;Y!/< 3*.C<.F;F))/<
B0!B00A.F**QA 3*97
/Y!/< 3*.C<.Pm;YG
'@7m_/<NYG@7 !*;
'R .B G
Z*QA/0Q*QA3t*uL/G'.K
.7;N/0/G;*T
'3LY(;>*;'( KmI!
!@LTQ.F3*.dov'?17o K
l/?17(;Tuk[Q
<_**3*.

!*(; ! 3*A.0
m !*3*.'G !*I.s.3*
.))**QA 3*>6;;YR@'
!/< 3**  3*!.[*
-RI.!NkI3*.;
-G-?.>/IJ/=K3LM-;./B
K6/k*A !*N !*(
 ! 3*F*GI.R' .B*
F/!/< 3*s)'.C<.`_1
/<m !*( ! 3**
$7HIJKL7=D5E5MN
 2

3*.'@ABL_.!._L!/<@L/k3w'x
*_G*`tZ/0W'C*.& !
*G[:LmP"hZ* !*
!QG-?.>/IJ/=K3LM-i
• J7/<.Q1"
g J7/<1"
>?1G !* !
g HQ1"
y%P G"-PL_./<1QG-?.
>/IJ/=K3LM-
y%PB"`1I.@7O4f$O#-G
-?.>/IJ/=K3LM-
• 9(R1"
yZ7;A@7IP0P !* !
[*zL!A !*
y*@LQ?1G !* !
Q-G-?.>/IJ/=K3LM-

yJLQPI..*?1G !
* !* !Q-G-?.>/I
J/=K3LM-
• H/0..1"
!1AIPs./<
YT3YF7!'@*@FIIP%F
;*3P?1G !* !
'[:!_.1/"-zL !*%`'
!A !*3*..3(L!* !
*;! !* !>6!
:F'[!_.16'@?@ !*_
Q0FFPL!?1G !* !
$7HIJKL7=D5E5MN
 3

Q0@*
!IP7."T5/0
VW57XYZ[\]^_`a^b^c^
I_`deb^fa^gahVWiK
VWE7jfK[\]^_`a^b^c^I
_`deb^K][kVl&kV?mgj
VWS78_`cle^nia[\]
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l&kV?mgj
V*BA&Q!P GF
{Y!@;IcI*_/<@L;;. !
G*'A !*QmK!PF;FK*
F!*P
oicmeiWp
$

Nguyễn Thị Hồng Hạnh
$7HIJKL7=D5E5MN
 4

6%*578,9%() 2:;<*="
>(-* -?&@="A,)(-*B>*
>*!C0
55[dh[\]^_`a^b^c^I_`deb^
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555=^ikdeYXshd^ftb^c^I_`
deb^7
1.1.1.1 Khái niệm về bán hàng và xác định kết quả bán hàng:
>*P !/B';/<(B*QA
/0Q>*;3*./0Q;&'7
Y@I('sz@IoAG3*
.6;szP !.F`/_( GY;
u7k3*.&;u7k*AP !'
G;&m*@LTQ.F
3*.;*AP !;-3*.!
*QA@I' 3*Q*@.zI.3(|
{:/Bk(<_JFL(
;'3*..L/<@.z';G*Q
A
dFP@oY@.z';)k.k
<R*N** TB/< **NI.
_*
d*Q7C@I 3*'K
F;767@.z';@7
P*N7**
%_zTuks) ^

@I 3*'X&7'X<_*3*
.
$7HIJKL7=D5E5MN
 5

JFL/<@v.@ *.R
<R !* ^3/k1 *P:' *
I6*@*N.@ *<7@oY
>[*Au ;'I.*(3(
FP@oY;'3(L* TB
/<P*N/<PP;P@7@.z';:
I.U7P/<mV>dZ
`/_'L(R@I3C'/
;60@I!03Cd K/G;
7YA@I.K.7A3CJN
'*P !/B/<F[*uA0"hd
 !*TP K61/B'
 '?1;I[* 
|Q 3**Ii
!x*QA/F;
EdZ@LYV>dZ.R.@*

EdZ;F:*Nj`!:K3IRL'*7
k3*.;**@LTQ'.F3*.
/B`/<Q'j*A/B<.I * 
3*PTuk3* GC)./<.R'K
; XP7**Q*QA@
1.1.1.2. Yêu cầu quản lý đối với tổ chức công tác kế toán bán hàng và xác định
kết quả bán hàng.
=RBF;/<*(F .B_.

**.3*JTBG7'P
'/<I*P'/o! !
>?116LKF<.'<...>?1
_3(7 *@?@.C<.kNF@I 3*
$7HIJKL7=D5E5MN
 6

0
Ua3(./0..W%Zd'?<..R 
3*\T.R.R3*.].@}.K?
s<.*@7&Q7 ^' !F.R*(
* ^FREdZ
Ua3(./0..?<.K7 !*F.7K
77;.R'_. !
>L7;..szQ 7/<('
K**QA'<_*'TB.1' .B
G*7/<
55E hfuqirvsh_`a^b^wc^I_`
deb^7
1.1.2.1 Vai trò:
!* !;&GCm7k
G3*.;`/k;
>6Y@7 !*I.'3*.;F
/<1A* !*Q@I'(<
_VL*;3*.;F..7/F3
@LK7/BY!7*
>6@7** !*3* !*I.'`/k;
F)L0R ! 3*63*.6
;L1X F@*uGP !JTBl
@7;'`/k;F F' F@*I._..P !

R;Lu(A.!k`/k'u(R
k; !;
1.1.2.2. Nhiệm vụ:
JFL/<&m;' !* !
.L7(@K"
gH~.' .BR;@L
$7HIJKL7=D5E5MN
 7

!A6*Q.z[*x@7/<'I/<'*Q

gH~.' .BR *3*'
 *63*.R6*QA*3*.'
TB[*3pG7 *. 
gHR*R !6*QA'@
Lu(k`/k.K.7 !*Q
A
g-I.G !*.((*_.d**R
 ^.KR*QA !!'
.K.7 !
5EXYZWbe_`a^b^_`deb^
5E5^VW\b^VW\ha^
1.2.1.1: Các phương thức bán hàng:
]dG
dG@L_A;6uL@I!u
L3C'* K;kxL/<A.'
/L/<@a3(dG;/B.3(7k
/B<.k 7/<k/<Lo1"
•Z1G *">[*1';/<I
* 6 *3LYV`L[*"

gZ1IL!.
gZ1F
•Z1G_F€"dG_F€
1I.F* '
; G *Z1lTP1{/"
gdG*
gdG_F€[*1F
]d•
$7HIJKL7=D5E5MN
 8

d•; K_A7C;6uL@
I!uL3C>Q K'; !s/G'L
/<*A@a3(d•/Bk 7/<R'
?d•/B.3(./01@"
•dPL!.">[*1.(*
L3k *P'/B*
* 
•dP_.">[*1' A.P*
/BP_;0F_Q*3*AK
 _
•d[*1 Lm">[*1' 
LmN*@*PQa
P@
•d[*./01Q">[*1'V` <.
Tk0@oQ'**0@o3*T
*m
•d[*./01_';.">[*1'V`
xA.P '.&Q @v/<3
.@7P:I`*'&;1 /

Q'Pn
1.2.1.2. Các phương thức thanh toán
%*;&m**QA
'x 7.(*3*.k/<
Y?IPP's.3*. G!3(7Q*P
X&7'YRk Z3*.
/0Q.3(A@7./01*@"
• >*L!.|PN
JK1*L!.Y/B/B
;F_T*P*N_<@;I
$7HIJKL7=D5E5MN
 9

‚PN**/B
• >*K
>*./01K@v;&L
FP6 *3*.@ *3*.
*NC6w _/<>*
.Q;P./01*@"
g>*|@~
g>*|
g>*C6
5EE=`a^gahb^
1.2.2.1. Khái niệm doanh thu:
>[*zL !*%`@7#hV*_. i"
V*?<R !3*./<* ^Q*'
.@6*QAU=VG/B3*.;..X
7@oY
>6 ';F/ 3*"?
<R !3*./<6*  !*

1.2.2.2. Nguyên tắc xác định doanh thu
• V*x/<_ *:P @"
yV*.:F*.k*<R !)Pk
P@oY@.z'**/B
yV*. G&)YPR*//B@o
Y**NP F@**
yV*/</07))
yV*.:*N@v/<<R !6*3
y=/<.R!*3
ƒ>[*!#D16 !*@a3(*Q*3*"
gZ;0W>W>\9wOW>>g5„„]
gZ;0G/B\9wO$W>>>g5„„]
$7HIJKL7=D5E5MN
 10

gd*QR' Ra\9wOgdZ]
g>•\9wO$gdZ]
g-16*\.!'@~F *'@~*'…
'I*;K'@* Kn]
ƒ> * !*@a3("
JF.3*I.3(' !*@a3(
 *@"
>8hV*I.3(i"J/<3CF.
3*L!V`L*A ^*QA@I 
3*>8/<![*
>[*!@7#Df$OO,fEJgd>-#fO4f$OO,> *
8hV*I.3(i;#>I.$"
g>8eV**
g>8$eV*.z
g>85eV*I.3(

g>8DgV* 
>*;"V`/0Q!@a3(>8eV*;
• =`a^b^fj`7
y„./01**/BQ *3*.
**/B3*.:_/<P*N@v_/<
P/B';:/<L_
/<_
y>L !*L!./<F@0T@"
$7HIJKL7=D5E5MN
 11


Sơ đồ 1.1 : Kế toán bán hàng theo phương thức trực tiếp
• =`a^xKYXq_Xxyb^z^V{V|ahJ}
y„./01*Q\]I**
_Q' a\Q]F*3*.d_Q' 
a.[*s:/</oC*3/k1
*T>[*./01@7**_QwA
P@oY*Q'x **Q_/<Z;0
*Nd ;03*_Qa!s;
;kL/<3*k/<_
y>L !*L!./<F@0T@"
$7HIJKL7=D5E5MN
>'$'5'5,
$'5'5,
>555
J%.3(HHL!.\?*]
J%.3(HH I6\/;!]
>!W>W>
>8'8$

 12

Sơ đồ 1.2 : Kế toán bán hàng theo phương thức giao hàng đại lý.
• =`a^b^~aVW\feZiqfe•7
y„./01 **/B;:
/<L'P@oY;AP/B'/Bx
*A.PF_.&Q3*AB
I( *:[**<.TV*
/<_[*G/BQBF' *:/<Q
**3**QAR
y>L !*_;./<F@0T@"
$7HIJKL7=D5E5MN
>'$'5 >,#$
>555
>55
V>Q
>!W>W>
Z*T.*
_Q
>!W>W>
>8
 13

Sơ đồ 1.3 : Kế toán bán hàng trả góp
5ES=`a^^_aeeif€gahb^
ƒ`A3 *63*"
- *63**T"
g-! I/0Q"„ *3*.!*
k 7/<k
gW"„ *6*/B3* ~

.zI'@*NQ_!
gZQ"„ 7/<:(
Q67*
g>!W>W>[*./0..L!.'!(N'!I
_. z"„ *!3*- *
R*7/<3C*'3(.-0@o@I
3*x/BA.!*/B3C*'3(;
y>!W>W>[*./0..L!.*Q!
X*'3(.@*@I'/G
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>555
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V>dZ\P]
>?P
.Z
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W>W>

U7P:
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J ^ fV>P:
.6 ^
„:;.
*N:
_Z
>5>8
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':n
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g-16!I z
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i
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
U0T !*"
>'$'5>8$'8$$'8$5>8
V>3*'Q->9f- *6
H@* ^

>555\555]
>!W>W>

Sơ đồ 1.4 : Kế toán các khoản giảm trừ doanh thu

5ED=`a^^b^
1.2.4.1. Giá vốn hàng xuất bán.
1.2.4.1.1. Phương pháp xác định trị giá vốn hàng bán hàng
>7*A.R!*
T7I *F'-HE„V\T-HdZ'-HE„V`].K?*
@7:
>7I *F"
J7kV`>9'7I *F*TL!
.R.K?*:
&LKa^J_a~aVW^==?
>L!;I *;F/<R[*A*
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 16

yH/0..L!R3}
yH/0..KP}
yH/0.._./kI/k}
yH/0.._.@I/k
 H/0..L!R3">[*./0.. _.
*.[*3p6GP@7/<l/ I@a
3(AG*R[*G;
H/0../<.3(7k3*.;R*QN
*NN?_3/<
 H/0..KP">[*./0..'
6*QT */<R[*6*QT *
/0L ^T */<*N@I* ^W
l;F/<R[*B ^*Nj _.AGP.(
A* 3*3*.
J0

K
†
>L!
T ^
y
>L!
_.* ^
U7/<T ^ y U7/<_.* ^
>7L!
I *
†
U7/<I
*

J0L!K
P
 H/0.._./kI/k"H/0..N
*/<_./k@vI/kT *7 ^
T */<_.QBF7 ^
>[*./0..I */<R[*G
_. *oBF ^*N ^'T */<
R[*_. *QBF7 ^*N7 ^&T *
 H/0.._.@I/k"‡.3(*
/<_.@/<I/kT *&Q7 ^T *
$7HIJKL7=D5E5MN
 17

/<_./k;
-&.R.K?*@7:/<[*G
1"

-.R
.K?*
I *
†
-.R.K?
*T ^
y
-.R.@
* ^

>

I
*
>
T ^
y
>
_.* ^
&LKa^J_a~aVW^==&=7
>[*./0..'7 ^V` F T *R
I *[*G1"
>7L!
;I
** ^
†
>7L!
;T
* ^
y

>7L!
;_.
** ^
g
>7L
!;
T *7 ^
1.2.4.1.2 Chứng từ kế toán :
gH!I *\9wOe%>]
gH!_. *\9wO$e%>]
g>• *\9wUO4eV``]
gd ;\9w@7O,e%>]
1.2.4.1.3 Tài khoản sử dụng:
g>,5$gW7".7@.z'*'
3('IA@/'.z@I@.zK).\7
k3*.K).]* ^
g>8,eZ*"3CF.;!
AX*Q*3*.*T;Q *
''*IA@
>8,;o$ *I.$"
$7HIJKL7=D5E5MN
 18

y>8,gW;"H;!
A;*:_. *\>R[**]
y>8,$e-.R;"H.R;
.@k@7;:_. ** ^.K?
.R;;* ^* 7/<;:(* ^
T *L!7 ^-.R;Q** *
x*T.RL!.!

1.2.4.1.4. Trình tự kế toán một số nghiệp vụ chủ yếu về giá vốn hàng bán:
•0VW^_`a^^b^ ~aVW^__h
V‚c
>8,>,5$>4
WL!I *
dL!.f-W7
>8,$F !
-.R
.K?*
\V`>9]
>82
WL!WL!
aa:>>
Sơ đồ 1.5 : Kế toán giá vốn hàng bán (theo PP kê khai thườngxuyên)
$7HIJKL7=D5E5MN