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DAp AN DE THI KET THUC HQC PHA.N KE ToAN HCSN- HPI
MAhoc ph§n: KTSN2331 s6 tin chi: 03
Khoa: 2 D~I HQC CHiNH QUY
ThM gian ...
Can 2: (3 di~m)
* L(ip Biing thanh 100inliJn luong (4 dong * O,5tli€mldong = 2 di€m):
BANG THANH ToAN TIEN LUONG
Th' 041Na...
06/12 12 06/12 Tien luang phai tra cho CCVC 661 332.000
334 332.000
08112 12 08112 Trich BHXH, BHYT, BHTN 661 65.280
KPCD ...
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Kế toán hcsn 1

Nguyễn Ngọc Phan Văn

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Kế toán hcsn 1

  1. 1. DAp AN DE THI KET THUC HQC PHA.N KE ToAN HCSN- HPI MAhoc ph§n: KTSN2331 s6 tin chi: 03 Khoa: 2 D~I HQC CHiNH QUY ThM gian lam bid: 90 phut (khong k@thot gian giao d~) Ngay thi: / / Sfr dung tai li~ll: khfmg --------------------------------------------------------------------------------------------------------------------- Call 1: (3,0diim) lJjnh khoiin ki todn cdc nghiip v(l kinh ti ph at sinh (Dvt: dang) (lOdk*0,25diimldk = 2,5 diim va 0,5 diim tinh gia xudt) 1.Nhap kho v~t lieu, dung cu mua ngoai: Chi phi v~n chuyen: NQ'TKI52: 8.800.000 NQ'TK661: 3.300.000 NQ'TK 153: C6TK331: 31.350.000 40.150.000 C6 TK 111: 3.300.000 2. XUdtv~t lieu, dung cu sfrdung: Don gia xuat kho 4.490.000 + 8.800.000 ' , = = 443.000dong/tan v~t lieu X 10+20 Tri gia v~t lieu X xudt kho: 18tdn x 443.000d6ng/tdn = 7.974.000 d6ng Don gia xUdtkho = 20.000.000 + 31.350.000 = 2.054.000d6ng/chi~c dung cu Y 10+15 Tri gia v~t lieu x xUdtkho: 12chiec x 2.054.000d6ng/chi~c = 24.648.000 d6ng NQ'TK 661: 32.622.000 C6 TK 152: 7.974.000 C6 TK 153: 24.648.000 DT NQ'TK 005: 24.648.000 3.Nh~pkhAudung cu Z: NQ'TK 153: 445.200.000 C6 TK 331: 424.000.000 C6 TK 333(3337): 21.200.000 Thu~GTGT nhap khau: NQ'TK311(3113): 44.520.000 C6 TK 333(3331): 44.520.000 4. Bao hong dung cu: C6 TK 005: 17.000.000 5. Xudt dung cu thanh I"}: NQ'TK337(3371): 8.000.000 C6 TK 153: 8.000.000 Thu thanh I"}: NQ'TK 111: 3.000.000 C6 TK 511(5118): 3.000.000 Chenh lech be,sung quy: NQ'TK511(5118): 3.000.000 C6 TK 431(4314): 3.000.000 KTNN-KTHCSN-E>HCQ MD06112015002 - TRANG 3/2
  2. 2. Can 2: (3 di~m) * L(ip Biing thanh 100inliJn luong (4 dong * O,5tli€mldong = 2 di€m): BANG THANH ToAN TIEN LUONG Th' 041Nang Dvt:d6ng Luong he s6 Nghi vi~c T6ng cong TT Ho va Ten HS H~ s6 Tyl~ kh6ng BHXHtni TLva hrong PCCV PC Thanh ti€n h.luong thay hrong BHXH TNVK duqchuang 1 Nguyen Cirong 6,38 0,50 10% 8.703.200 8.703.200 2 L€ KMnh 4,06 0,40 7% 5.488.030 5.488.030 3 TrAn Thi Hoa 5,02 5.773.000 5.773.000 4 Dao Thu Huong 3,00 3.450.000 3.450.000 3.450.000 3.450.000 CQng 18,46 0,90 - 23.414.230 3.450.000 3.450.000 23.414;230 Cac khoan khau tnr T6ng cong TL va BHXH con BHXH BHYT BHTN Cong dirocnhan 696.256 130.548 87.032 913.836 7.789.364 439.042 82.320 54.880 576.243 4.911.788 461.840 86.595 57.730 606.165 5.166.835 - 3.450.000 1.597.138 299.463 199.642 2.096.244 21.317.987 *Binh khoiin ki loan cdc nghi?p V{I kinh Ii (4dk* O,25di€mldong = 1di€m): L Ti€n luang phai tra: 3. Cac khoan khau tnr luang: NQ'TK 661: 19.964.230 NQ'TK 334: 2.096.243 C6 TK 334: 19.964.230 C6 TK 332: 2.096.243 2. TrQ'eAp BHXH phai tra: NQ'TK 332: 3.450.000 C6 TK 334: 3.450.000 4. Tra luang cho NLB bang TGKB: NQ'TK 334: 17.867.987 C6 TK 112: 17.867.987 Can 3 (4 di~m) 1. Ghi VtlO saNh(il kf chung cdc nghi?p V{I kinh Ii (20dk*O,2di€mldk = 4 di€m) NH~TKYCHUNG Thang 12lN Dvt: 1.000d6ng Ngay Clnrng tir S6 hieu S6 phat sinh thang S6 Ngay, Di6n giai TKDl1 Ng C6 ghis6 hieu thang S6 trang truac chuyen sang xxx xxx 01112 671 01112 Thu tien ban ho so moi thau 111 20.000 511 20.000 04112 444 04112 Chuyen tra no cho cap diroi 342 22.000 BT C6 TK 008: 22.000 461 22.000 KTNN-KTHCSN-DHCQ MD06112015002 - TRANG 4/2
  3. 3. 06/12 12 06/12 Tien luang phai tra cho CCVC 661 332.000 334 332.000 08112 12 08112 Trich BHXH, BHYT, BHTN 661 65.280 KPCD vao chi phi 332 65.280 08/12 12 08112 Khau tnr BHXH, BHYT, BHTN 334 28.560 vao luang NLD 332 28.560 10/12 986 10112 Tra tien rnathau, thuong thao 511 8.000 hop d6ng III 8.000 12112 03 12/12 TNTT phai tra cho CCVC 661 75.000 DT C6 TK 004: 75.000 334 75.000 12/12 445 12112 Tam ling cho nha thau 331 200.000 DT C6 TK 008: 200.000 461 200.000 14112 446 14/12 NQPBHXH, BHYT, BHTN 332 88.400 DT C6 TK 008: 88.400 461 88.400 14112 447 14/12 Chuyen luang vao TK TGNH 112 378.440 DT C6TK 008: 378.440 461 378.440 16/12 461 16112 NH da chuyen luang cho CCVC 334 378.440 112 378.440 18/12 02 18112 Nhan MMTB ban giao illnha 241 4.400.000 cung irng 331 4.400.000 18112 02 18112 Thanh toan tien v~ chuyen 241 13.200 MMTB 112 13.200 21112 04 21/12 Ban giao MMTB cho cap diroi 342 4.413.200 241 4.413.200 28/12 HS 28/12 Cap duoi dua vao sir dung 661 4.413.200 MMTB 342 4.413.200 Cong chuyen sang trang sau xxx xxx _._--_._._----------------------------------------*-------------------------------------------------- KTNN-KTHCSN-BHCQ MD06112015002 - TRANG 5/2

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