BIEN BAN KIEM KE VATTU, SAN PHAM, HANG HOA<br />
(M au so: 08-VT)<br />
<br />
1. Muc dich<br />
<br />
Xac dinh so ltfdng, chat ltfdng va gia tri vat ttf, san pham, hang hoa co d kho tai<br />
thcJi diem kiem ke. Lam can ctf xac dinh trach nhiem trong viec bao quan, xii ly vat ttf,<br />
san pham, hang hoa thtfa, thieu va ghi sd ke toan<br />
2. Phtfdng phap va trach nhiem ghi<br />
<br />
Ban kiem ke gom co trtfcing ban va cac uy vien<br />
Moi kho dtfdc kiem ke lap mot bien ban rieng<br />
Cot A, B, C, D: Ghi so' thti ttf, ten, nhan hieu quy cach, ddn vi tinh va ma so' cua<br />
vat ttf (san pham, hang hoa) dtfdc kiem ke tai kho<br />
Cot 1: Ghi ddn gia cua ttfng thti vat ttf (tuy theo quy dinh cua ddn vi de ghi ddn<br />
gia cho phu hdp)<br />
Cot 2, 3: Ghi so' ltfdng va so' tien cua ttfng thti vat ttf theo so sach ke toan<br />
Cot 4, 5 : Ghi ket qua thtfc te kiem ke<br />
Neu thtfa so vdi sd sach (cot 2) ghi vao cot 6, 7, neu thieu ghi vao cot 8, 9<br />
So' ltfdng vat ttf, san ph&m, hang hoa thtfc te kiem ke se dtfdc phan loai theo<br />
pham chat:<br />
- Tot 100% ghi vao cot 10<br />
- Kem phstm chat ghi vao cot 11<br />
- Mat pham chat ghi vao cot 12<br />
Neu co chenh lech, thu trtfdng ddn vi ghi ro y kien giai quyet so chenh lech nay.<br />
Ban kiem ke lap bien ban thanh 2 ban:<br />
- 1 ban giao cho phong ke toan<br />
- 1 ban giao cho thu kho<br />
Sau khi lap xong bien ban, trtfdng ban kiem ke va cac uy vien cung ky vao bien<br />
ban (ghi rd ho ten).<br />
BANG THANH TOAN HANG DAI LY (KY GLTI)<br />
(M au so: 14-BH)<br />
1.<br />
<br />
M uc dich<br />
<br />
Phan anh tinh hinh thanh toan hang dai ly (ky gtii) gitia ddn vi co hang va ddn<br />
vi nMn ban hang. La chting tti de ddn vi co hang va ddn vi nhan dai ly, ky gtii thanh<br />
toan tien va ghi sd ke toan<br />
399<br />
<br />
2. Phtfdng phap va trach nhiem ghi<br />
<br />
- Ghi ro ten, dia chi ddn vi nh&n ban hang dai ly, ky gtii cl dong tren ben trai.<br />
- Ghi ro so' ngay, thang, nam lap bang thanh toan hang dai ly, ky gtfi<br />
- Ghi ro so' hieu, ngay, thang, nam cua hdp dong ban hang dai ly, ky gxti<br />
Muc I thanh toan so' hang dai ly, ky gtii<br />
+ Cot A, B, C: Ghi so thtf ttf va ten quy cach, pham chat, ddn vi tinh cua san<br />
pham, hang hoa nhan dai ly, ky gtii.<br />
+ Cot 1: Ghi so'ltfdng hang chtfa thanh toan cuoi ky trtfdc<br />
+ Cot 2: Ghi so' ltfdng hang hoa nhan dai ly, ky gtii ky nay<br />
+ Cot 3: Ghi so ltfdng hang hoa nhan dai ly, ky gtii chtfa thanh toan (Cot 1 + Cot 2)<br />
+ Cot 4, 5, 6: Ghi so' ltfdng, ddn gia va so' tien cua hang hoa da ban phai thanh<br />
toan cua ky nay. Ddn gia thanh toan la ddn gia ghi trong hdp dong ban hang dai ly, ky<br />
gtii gitia ben co hang va ben nhan hang.<br />
+ Cot 7: Ghi so' ltfdng hang hoa nhan dai ly, ky gtii con ton (tai qu&y, tai kho)<br />
chtfa ban dtfdc den ngay lap bang thanh toan<br />
+ Dong “Cong” : Ghi tong so' tien phai thanh toan phat sinh ky nay<br />
Muc II: Ghi so' tien ben ban hang dai ly, ky gtii con nd chtfa thanh toan vdi ben<br />
co hang den thdi diem thanh toan ky nay<br />
Muc III: Ghi so tien ben ban hang dai ly phai thanh toan vdi ben co hang dai ly<br />
mdi phat sinh den ky nay (Muc III = Muc II + Cot 6 cua Muc I)<br />
Muc IV: Ghi so' tien ben cd hang dai ly phai thanh toan vdi ben ban hang dai ly<br />
ve so' thue nop ho, tien hoa hong, chi phi khac... (neu co)<br />
Muc V: Ghi so tien ban hang dai ly thanh toan cho ben cd hang dai ly ky nay (ghi<br />
ro so tien mat va tien sec)<br />
Muc VI: Ghi so tien ban hang dai ly con nd ben cd hang dai ly den thdi diem<br />
thanh toan (Muc VI = Muc III - Muc IV - Muc V)<br />
Bang thanh toan hang dai ly (ky g tii) do ben nhan ban hang dai ly (ky gtii) l&p<br />
thanh 3 ban. Sau khi dtfdc ke toan trtfdng va thu trtfcfng hai ben ky duyet (ghi ro ho<br />
ten), dong d&'u, 1 ban ltfu cf ndi lap (phong ke hoach ho&c phong cung tieu) 1 ban ltfu d<br />
phong ke toan de lam chting tti thanh toan va ghi sd ke toan, 1 ban gtfi cho ben cd hang<br />
dai ly (ky gtii).<br />
<br />
400<br />
<br />
THE QUAY HANG<br />
(M au so: 15-BH)<br />
<br />
1. M uc dich<br />
<br />
Theo doi so lifdng va gia tri hang hoa trong qua trinh nhan va ban tai quay hang,<br />
giup cho ngtfdi ban hang thtfdng xuyen nam dtfdc tinh hinh nhap, xuat, ton tai quay.<br />
La can ctf de kiem tra, quan ly hang hoa va lap bang ke ban hang ttfng ngay (ky).<br />
2. Phitong phap va trach nhiem ghi<br />
<br />
- Ghi ro ho ten, dia chi hoac dong dau cd quan vao dong tren ben trai<br />
- Ghi so the, ngay, thang, nam lap the quay hang<br />
- Ghi so" cua td the quay (ttf 1, 2, 3...)<br />
- Ghi ro ten hang, quy cach, ddn vi tinh va ddn gia cua hang hoa<br />
Moi the quay hang theo doi 1 mat hang, khong ghi nhiing mat hang khac nhau<br />
ve quy cach, pham chat vao cung mot the.<br />
- Cot A, B: Ghi ngay, thang, nam va ten ngtfdi ban hang trong ngay (ca)<br />
- Cot 1: Ghi so hang hoa ton dau ngay (ca)<br />
- Cot 2: Ghi so" hang hoa ttf kho nhap vao quay trong ngay (ca)<br />
- Cot 3: Ghi so" hang hoa nhap trong ngay (ca) ttf nhiing nguon khac khong qua<br />
kho cua ddn vi.<br />
- Cot 4: Ghi tong so" hang hoa cd trong ngay (ca)<br />
- Cot 5: Ghi so" ltfdng hang hoa xuat ban trong ngay (ca)<br />
- Cot 6: Ghi so" tien thu dtfdc cua so" hang hoa ban trong ngay (ca)<br />
- Cot 7, 8: Ghi so" ltfdng va gia tri hang hoa xuat ra vi cac muc dich khac khong<br />
phai ban trong ngay (ca)<br />
- Cot 9: Ghi so" hang ton tai quay hang vao cuo’ ngay (ca)<br />
i<br />
Cuoi thang cong the quay hang de lap bao cao ban hang<br />
The nay do ngtfdi ban hang giii va ghi hang ngay (ca), trtfdc khi svt dung phai<br />
dang ky vdi ke" toan<br />
PHIEU THU<br />
(M&u so: 01-TT)<br />
1.<br />
<br />
M uc dich<br />
<br />
Xac dinh so" tien mat, ngoai te, vang bac, da quy, kim khi..., thtfc te nhap quy va<br />
lam can ctf de thu quy thu tien, ghi sd quy, ke" toan ghi sd cac khoan thu co lien quan.<br />
<br />
401<br />
<br />
Moi khoan tien Viet Nam, ngoai te, vang bac, da quy, kim khi quy nh&p quy nh&'t<br />
thiet phai co phieu thu.<br />
Doi vdi ngoai te, vang bac, da quy, kim khi quy trtfdc khi nhap quy phai dtfdc<br />
kiem nghiem va lap “Bang ke ngoai te, vang bac, da quy” dinh kem vdi Phieu thu.<br />
2. Phtfofng phap va trach nhiem ghi<br />
<br />
- Phieu thu phai dong thanh quyen va ghi sd ttfng quyen dung trong 1 n&m.<br />
Trong moi phieu thu phai ghi so' quyen va so' cua ttfng phieu thu. So' phieu thu phai<br />
danh lien tuc trong mot ky ke toan. Ttfng phieu thu phai ghi ro ngay, thang, nSm lap<br />
phieu, ngay, thang, nam thu tien.<br />
- Ghi r5 ho, ten, dia chi ngtfdi nop tien.<br />
- Dong “ly do nop” ghi ro noi dung nop tien nhtf : thu tien ban hang hoa san<br />
pham, thu tien tam tfng con thtfa.<br />
- Dong “so' tien” : Ghi so' tien nd quy bing so' va bing chtf, ghi ro ddn vi tinh \<br />
k<br />
dong Viet Nam hoac USD...<br />
- Dong tiep theo : Ghi so' ltfdng chtfng ttf goc kem theo phieu thu.<br />
Phieu thu do ke toan lap thanh 3 lien (dat giay than viet mot lan) ghi day du cac<br />
noi dung tren va ky vao phieu, sau dd chuyen cho ke toan trtfcing duyet, chuyen cho<br />
thu quy lam thu tuc nhap quy. Sau khi da nhan du so tien, thu quy ghi so' tien thtfc te<br />
nhap quy (bing chtf) vao phieu thu trtfdc khi ky ten.<br />
Thu quy gitf lai 1 lien de ghi sd quy, 1 lien giao cho ngtfdi nop tien, 1 lien ltfu ndi<br />
lap phieu, cuo'i ngay, toan bo phieu thu kem theo chtfng ttf goc chuyen cho ke toan de<br />
ghi ke toan.<br />
C hu y: Neu la thu ngoai te, vang bac, da quy, kim khi quy phai ghi ro ty gia,<br />
ddn gia tai thdi diem nhap quy de tinh ra tong so tien theo ddn vi dong tien ghi sd.<br />
PHIEU CHI<br />
(M&u s o : 02-TT)<br />
1. Muc dich<br />
<br />
Xac dinh cac khoan tien mat, ngoai te, vang bac, da quy, kim khi quy thtfc te<br />
xua't quy va lam can ctf de thu quy xua't quy, ghi sd quy va ghi sd ke toan<br />
2. Phtfdng phap va trach nhiem ghi<br />
<br />
- Noi dung va cach lap phieu chi ttfdng tfng nhtf phieu thu, chi khac la phieu chi<br />
phai dtfdc ke toan trtfdng, thu trtfdng ddn vi xem xet va ky duyet chi trtfdc khi xua't quy<br />
- Phieu chi dtfdc lap thanh 2 lien (dat giay than viet mot lan) va chi sau khi cd<br />
du chtf ky cua ngtfdi lap phieu, ke toan trtfdng, thu trtfdng ddn vi, thu quy mdi dtfdc<br />
xua't quy. Sau khi nhan du so' tien ngtfdi nhan tien phai ghi rd so tien da nhan bing<br />
402<br />
<br />
chut ky, ky ten va ghi ro ho ten. Sau khi xua't quy, thu quy cung phai ky ten va ghi ro<br />
ho ten vao phieu chi.<br />
Lien thti nhat ltfu d ndi lap phieu<br />
Lien thti 2, thu quy dung de ghi sd quy sau do chuyen cho ke toan cung vdi<br />
chting tti goc de vao sd ke toan.<br />
C hu y: Neu la chi ngoai te, vang bac, da quy phai ghi ro ty gia, ddn gia tai thdi<br />
diem xuat quy de tinh ra tong so' tien theo ddn vi dong tien ghi sd.<br />
GIAY DE NGHj TAM ONG<br />
(M&u s o : 03-TT)<br />
1. M uc dich<br />
<br />
Giay de nghi tam ting la can cti de xet duyet tam ting, lam thu tuc lap phieu chi<br />
va xu^'t quy cho tam ting<br />
2. Phtfdng phap va trach nhiem ghi<br />
<br />
- Giay de nghi tam ting do ngtfdi xin tam ting viet 1 lien va ghi ro gtii thu trtfdng<br />
ddn vi (ngtfdi xet duyet tam ting)<br />
- Ngtfdi xin tam ting phai ghi ro ho ten, dia chi (ddn vi, bo phan) va so' tien xin<br />
tam ting (viet bing so' va bing chti)<br />
- Ly do tam ting ghi ro muc dich sti dung tien tam ting nhtf: tien cong tac phi,<br />
mua van phong pham, tiep khach...<br />
- Thdi han thanh toan: Ghi rd ngay, thang hoan lai so' tien tam ting<br />
Giay de nghi tam ting dtfcjc chuyen cho ke toan trtfdng xem xet va ghi y kien de<br />
nghi thu trtfdng ddn vi duyet chi. Can cti vao quyet dinh cua thu trtfdng, ke toan lap<br />
phieu chi kem theo giay de nghi tam ting va chuyen cho thu quy lam thu tuc xua't quy<br />
GIAY THANH TOAN TAM ONG<br />
(M^u so: 04-TT)<br />
1. Muc dich<br />
Gia'y thanh toan tien tam ting la bang liet ke cac khoan tien da nhan tam ting va<br />
cac khoan da chi cua ngtfdi nhan tam ting, lam can cti thanh toan so tien tam ting va<br />
ghi sd ke toan.<br />
2. Phtfdng phap va trach nhiem ghi<br />
<br />
Phan dau ghi ro ngay, thang, nam, so' hieu cua giay thanh toan tien tam ting,<br />
ho ten, ddn vi ngtfdi thanh toan.<br />
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403<br />
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