Hoàn thiện kế toán bán hàng và xác định kết quả bán hàng tại Công ty TNHH Phát triển thương mại và dịch vụ Văn Long

1
.
 N V K TNH KT QU

1.1. 
- n giao quyn s hu v 
 t c tin hoc quyn thu tin   n
cu m rng sn xut, kinh doanh.
i vt b, sn phc
t chp mua v, vi mi nhng
nhu cu cng thi thu li nhun.
- Doanh thu:  doanh nghic trong k hch
 hong sn xung ca doanh nghi
ph   n ch s h i vi doanh nghi  i, ho ng kinh
p dch v.
- 




 Doanh nghin giao phn ln rn lin vi quyn s
hu sn phm hoi mua;
 Doanh nghim gi quyn qui s hu
c quyn ki
 i chc chn;
 Doanh nghic hoc s c l ch kinh t t giao d

 n giao d
- n gim tr doanh thu:   t qu
 n gim tr c ph
chi tit, n k p.

 Chit kh  n ti    
n phm,
ch v vi khng ln theo tha thun v chit khi ghi
ng kinh t ho
  tr l sn ph
th  li do vi phu ki
cam kt trong hng kinh t m chng loi.
2
 Gin tin doanh nghim tr 
ng hc bi m ch
hi hng.
 Thu c ti t khon
 ch v  sn xu


 Thu xut khi thuu thu xut
kht kh

 Thu  c bi t s loch v
c bi


- Doanh thu thun: ch gi n
gim tr doanh thu.
Doanh thu thun
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T

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n gim tr

doanh thu
-   p phi b  s h
c t 
- Li nhun gp: ch gia doanh thu thu

Li nhun gp
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Doanh thu thun
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
- ng khoc v cho hong
 hong ca c doanh nghi
c cho bt k mt loi ho m
 lon c nh, thu
ch v ng ti
- Kt qu t qu cu a doanh
nghip trong mt k k nh. t qu u hin
bng tin phch gia doanh thu thung kinh t
c thc hin hoch gia li nhun g
ca doanh nghip. Kt qu c biu hin bu doanh thu l
c l (nu doanh thu nh 
Kt qu 
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Li nhun gp
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
kinh doanh
Thang Long University Library
3
1.2. 

Trong doanh nghii na ng ba  th
,  
c chi tii nhi a
tng lo th 
1.2.1. 
m ca n n
  s dng c
c thc hii s
ng lng tu thu c thanh
n chuyn thng.
- 
  
trong c xut t kho bo qun ca doanh nghi 
 thc hi

 c tihc
 i din kho ca doanh nghip  nh
nghip s xuc tii dic ghi nhn

 c chuy chp nhn: Theo
 ng kinh t t ho
nghip  xun vn ti c
n kho ca bc mtrong hng.
n thuc quyn s hu ca doanh nghi. c
 tin hoc chp nhn tr tin v s
n. n chuyn do doanh nghip  ch
do s tho thun t c gin chuyn, 
s .
- n chuyn thng: 
 a doanh nghi

 thc hic.
 n chuyn thc
  doanh nghi  i v   p v     
nghip v  chuyn thn kho ca
i mua hoi kho c
4
  t   i sau khi mua
c tii din ci di
 c chp nhn n
.
Chuy: doanh nghip s chuy p nh
 p nh
 n chuyn thc
i vic doanh nghii
gi  ng hoa h).
p nhn hoa hng, doanh nghip
i phi l hoa hn
sinh  
1.2.2. 
 c ti
n ri kh cc
thc hi.   thc hic sau:
-  thu tin tp trung:  thu tin t
i nghip v thu tin cp v i
mua.  qum v thu ti
  a
hay thiu tim ca hay thi
 quy thu
-  thu tin trc tip: c tip thu tin ca
c tha, thi qun thu v u do

m.
-  c tr tinhiu ln.
 ting doanh nghi i
mua mt kho chi v thc ch mt
quyn s ht ti mt hc
 
nhn doanh thu.
1.2.3. 


  
. 

Thang Long University Library
5

 
 

1.3. 
 

1.3.1. 



u king: p vi mn
 li n kho nhn dic.
 








1.3.2. 
   a
u k  trong k.

=

x


-  nh cho c
k c g k


=

+


+

u king: p vp kinh doanh m ng
lng loi, s ln nhp xut trong k nhiu.
m:  n, ch ct li k.
m: K  b di k ng ti

ti c c 
6
u kp thi c i thm
p v, ng ti quynh v 
- sau mi ln nhp: k nh l thc
c n sau mi ln nh



=


u king: p vng lon kho, s
ln nhp trong k 
m:  ng kp th 
cp ngay thm bi k
ca k 
m:  c tp, phi thc hiu
ln trong mt k, tn nhidoanh nghip.
1.3.3. (FIFO)
ng d  c
xu p c, thc
hin tun t c xut ra h n kho cui k 
p cui k hoc gn cui k. i ph
nhp kho ca tng ln nh  p.
u ki ng:  p v  p qu  c thi gian
  nhm ln v 
m: K c ngay tr t kho trong tng ln xut
m bo cung cp s liu kp thc n
 n cn kho s i

 ng ca my ch  k 
c t 
m: p vn ti.
n tc to ra b sn phm, v
c t  
ng thi nu s ng chng loi mp xuc dn
n nhc hc s t nhiu.
1.3.4. (LIFO)
ng d c xut
 p sau hoc gn
c hin tun t c xut ra h n kho cui
k  u k, gu k hoc tu k. i
Thang Long University Library
7
php kho ca tng ln nh  t kho
p.
u king:  quc thi
gian nh.
m:  n c
xut kho, cung c kp thi nh p theo.
a ln mua gn nhn thc t
xut kho, m bp ca k 
m: Phc tp, d nhm ln v p n
thi gian nh th n kho cui k c t ca th
ng.
1.4. 
1.4.1. 
- 
- 
- Phiu xut kho hay phiu xun chuyn ni b;

- Phiu xu
- ch v , bi
i);
- Th quy np tin, bn h
-  ng t      n kho    y
nhim thu, gi
- n tha thin gi
tr l bn chit khi;
- ng t u nh l
1.4.2. 
- TK 156 -   ph hi
bia doanh nghip thc t bao
g
8


- Tng tr   trong
k ti kho, quy bao g

- Kt chuyn tr n
kho cui k 

- Tng tr t kho, xut quy
trong k.
- Tr  l
CKTM, gi    c
ng
- Kt chuyn tr    n kho
u k 
SDCK: 



- TK 157 -  ph 
i, g
ci h thu ch v 
ng kinh t ho

m phn thuc quyn s hu c
v, k i m s chi ting lom, tng ln gi
 khi g
K

- Tr  c t    
   c g  i

- Cui k kt chuyn tr  
  g     
 
- Tr  c t    
   p nhn thanh

- Tr  
tr li.
- u k kt chuyn tr 
g
SDCK:       


- TK 511 - p dch v:  phn
c t ca doanh nghip trong k h

 
 n 5111  
 n 5112  m
 n 5113  Doanh thu cung cp dch v
 n 5118  
Thang Long University Library
9


- S    XK, thu


- Cui k kt chuyn gim
tr doanh thu t TK 521 sang.
- Cui k kt chuyn doanh thu thun
sang TK 911.
- Tng s     
cung cp dch v thc t 
trong k.




- TK 521 - n gim tr doanh thu: Theo quynh s -BTC
i vi doanh nghip vkhon gim tr c
hn 521.
 i kn 521 n cp 2:
 
 
 

K ci dung ckhon

- Chit kh    

-  tr
- Gi
- Kt chuy
    doanh nghip
 nh doanh thu
thun ca k 


- Tk 611 - n ch s di vi doanh nghip h
 i l.
Kt ci dung ckhon:

- Tr  c t    u
k.
- Tr  c t    
nhp trong k.

- Tr  c t  n cui
k.
- Tr c t t trong
k.
- Tr  li
  c gi  


10
- TK 632 -   
 i k.
Kt ci dung cn:

- Tr  n ca sn ph 
ch v .
- S  p d   
n kho.
-  khon hao h
tn kho sau khi tr phn bi
ng.
- Tr      tr li
nhp kho.
- Kho  p d  m
  n kho cu  

- Kt chuy
th trong k n 911.


1.4.3. 
1.4.3.1.   

             




             

















Thang Long University Library
11
- K  h u tr
1: 
TK 156 TK 632 TK 911 TK 511 TK 111,112,131 TK 521
 
h K/C K/C doanh thu doanh thu
 doanh thu
 TK 3331 TK 3331
TK157  GTGT 
  
 


 


 tr li nhp kho



TK 111,112,331 TK 632 TK 911 TK 511 TK 111,112,131
K/C 
tay ba  doanh thu doanh thu TK 3331
TK133 

 



TK 157 doanh thu



TK156




12


TK 111, 112, 331 TK 911 TK 111, 112, 131
TK 6421 TK 511



TK 133 TK 3331






TK 156 TK 632 TK 911 TK 511 TK 111,112


 

TK 3331

 GTGT TK 131



Doanh thu



TK 156 TK 157 TK 632 TK 511 TK 111,112,131 TK 6421


TK 133
 GTGT
 K/C K/C  

 GTGT
 

Thang Long University Library
13

TK 003





TK 911 TK 511 TK 331 TK 111, 112, 131
 
 
TK 3331







- K  h c tip
             
              





-
-
1.4.3.2. 
 
- 




=


+


-


- i vi doanh nghinh k  
nh doanh thu thut n kho

 n kho ch  ph u
14
k i kc ph
i k s   
k.



TK 156,157 TK 611 TK 632 TK 911










 
TK 133


1.5. 
1.5.1. 
- n chuyn, qung 
- ch v 
- B  t, thu  

- Giy y nhim chi, phi
- B khn c nh
- B
1.5.2. 
- TK 642 -  Theo quynh s - BTC
p v bao gm: Chi
p. Cui k  
n s d- n
cp 2.
Thang Long University Library
15

 TK 6421   ph
c t p dch v trong k ca
doanh nghip. Cui k kt chuyn CPBH sang TK 911  nh kt qu kinh doanh.
 TK 6422   ph
a doanh nghi. Cui k kt chuy
doanh nghip sang TK 911  nh kt qu kinh doanh.


- 
     
       
     

-       


- 
kinh doanh.
-  
ph

-       
      
911.


- TK 911  nh kt qu kinh doanh: n  nh
kt qu a doanh nghip trong mt k k  
kho 


 
- Tr

- 
    thu nh 

- 
- 
- 

-       

- Khon ghi gi thu nhp
doanh nghip.
- 






16
1.5.3. 

TK 111,112,331 TK 642 TK 111,112,138
 
TK 133 qukinh doanh
Thu GTGT
TK 152,153 (611) 
 TK 352



TK 142,242,335 


TK 214

 K
kinh doanh
TK 334,338
, ph cp, ti ca


TK 351,352
,

TK 1592






TK 632 TK 911 TK 511 TK 521
 

TK 642
K/C chi ph 

Thang Long University Library

17
1.6.  

Tu thup la chc ghi s k
  ci
  ng mc ghi s sau:
- c nh
- c nh 
- c chng t ghi s
- c k 

c nh

- 
- c bit thun tin cho vic s d 
tin k .


- 
 
 
 
 
- 


18
















 


Chng t k 

S nh



S NH
CHUNG
S, th k t
TK 156, 157, 511, 521, 632,

Bi s


Bng tng h

-X-

(TK 156, 157, 511, 521,

Thang Long University Library
19
.
THC TRNG K  NH KT QU 
M HU HN N
CH V 
2.1. 

- 

- 
- 

- : 1.5
- 0104583074
-  68 P
- 
2.1.1. QTNHH

        ch v    p
y chng nh 0104583074 do S K
hou t  i cp.
V
-  
- 
- 
ch v,
   cung cp dch v ln, mng
a chn t li
mua v c.
T p, cch V  Long
t h thn, cc cho nhi u, 
hng m nh,   nh
t b, ph kin lt mng, vt lin 
p dch v ln, mng cho nhi c.
Vc thit b hi kt hp v  k thut,  qu
             v   
nghim, cch V  chc thi
c ch t chng cao, k m thu
20
ho. t hang thit b, ph kin, vt li
chng. Hii nhi
cp dch v m            


2.1.2. 
ng


(Ngu Ch)
Chm v ca tng b phn:
Ban gc
-    


 t kinh doanh 
                
  
.
- 

 



 
- 

- 

c





doanh - K


ch


V
thit b -
K thut





Thang Long University Library
21


-    


    

g kinh doanh- K hoch
ng ban thc hic sau:
- 

- 


- 

- 


 ch
- 


- 






- 

ng vt b- t
- 

- 
-  

22
- 
.
- .









2.1.3. TNHH ng
2.2

(Ngu)
Chm v ca tng b phn:
K ng
 
 
- 

 t a lt k
p b
-    
 
 
K ch v
-  

 

n n ng p
n nh
ch 


n ng n
n
thanh n

n 



Thang Long University Library
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- 

 

- 


y.
K n kho 
- 
 


- --
--
.
- 
--
- 



Th qu 
- 


- 
- K



  
- L  


-                 


24
  




 
: 


2.1.4. 




 
    

- uy
-
- 
- 
- 
Chng t k 
S NH
CHUNG
S, th k t
Bi s


Bng tng hp 



Thang Long University Library
25
- 
- 
-                 

- 
- 
2.2. 

t
lit b m
mng lan,  cm mng, hn tho hi thc tr  
nh kt qu  t
k  trong 3 , mc l  cm mng t
.
2.2.1.  
2.2.1.1 . 
 c tip
 1: 03 30/
, 
 FPT 250 
.000 .  FPT thanh t
 98 
03/2014, SP112).
n chng t:
        230/2014    
 y     FPT   /03      


/03,  nhbn photo h
 FPT t  (Bng
2.1. Hs c chuyn xung cho , k
n kho s vit phiu xut kho (Bng 2.2. Phiu xut kho)
 tc xut
. K  tn kho s  theo s chi ti
 t kho cng 2.3. S chi ti cm mng). Khi
nh p nh     xu

 ti quyc