Nguyễn Ngọc Phan Văn

1. DAp AN DE THI KE ToAN TAl CHiNH HP2
Call 1: (2,5 di~m)
1)Djnh khoan k~ toan cac nghijp vl}kinh t~ ph,at sinh (Dvt: 1.000d) (1,5 di~m)
1. Mua V?t lieu chinh dira VaGsu dung cho san xuat san pham:
Nq TK 621: 1.200.000
Nq TK 133: 120.000
C6 TK 331: 1.320.000
2. Xu~t kho V?t lieu phu:
Nq TK 621: 92.000
Nq TK 627: 27.000
C6 TK 152: 119.000
3. Mua dung cu dira VaGsu dung ngay cho phan xirong san xuat:
Nq TK 142: 160.000
Nq TK 133: 16.000
C6 TK 331: 176.000
Phan b6:
Nq TK 627: 32.000
C6 TK 142: 32.000
4. Ti€n luang phai tra:
Nq TK 622: 321.000
Nq TK 627: 39.000
C6 TK 334: 360.000
5. Tinh BHXH, BHYT, BHTN, KPCD VaGchi phi:
Nq TK 622: 58.920
Nq TK 627: 7.080
C6 TK 338: 66.000
6. Chi phi khau hao tai san c6 dinh:
Nq TK 627: 132.500
C6 TK 214: 132.500
7. T6ng hop cac khoan chi bang TGNH:
Nq TK 627: 164.500
Nq TK 133: 16.450
C6 TK 112: 180.950
2) T~ng hop chi phi, tinh ~ia thanh san pham K (1 di~m):
1. Tong hop chi phi san xuat:
Nq TK154: 2.074.000
C6 TK621: 1.292.000
C6 TK 622: 379.920
C6 TK 627: 402.080
2. Danh gia san pham do dang cuoi ky:
Chi phi san xuat ~inh doanh = 144.000+ 1.200.000 4000 =
do dang cuoi ky 38.000 + 4.000 x.
3. T6ng gia thanh san pham K = 144.000 + 2.074.000 - 128.000 = 2.090.000
Gia thanh dan vi san pham K: 2.090.000/38.000 = 55(nd/spK)
4. Nhap kho san pham: No TK155: 2.090.000
C6 TK154: 2.090.000
128.000
KTTC2_A,B2_OS Page 3

2. Call 2: (2,5 di~m)
1) Ghi S8 chi ti~t thanh pham X (l di~m):
soCHI TIET THANH PHAM
Ten thanh pham: ... X .... Dvt: chiec
Chung tir Don Nh~p Xuftt T6n
NT
Di~n giai gia
TK
S6 Thanh S6 Thanh S6 Thanh
GS SH NT (lOOOd)
DU IUQng ti€n IUQng ti€n IUQng ti6n
sJdU'tl.kj 50 10.000 500.000
04/4 54 04/4 Nh~pkhoX 52 154 30.000 1.560.000
10.000 500.000
30.000 1.560.000
07/4 345 07/4 Xuat kho X 50 157 10.000 500.000
52 10.000 520.000 20.000 1.040.000
12/4 346 12/4 Xufttkho X 52 632 5.000 260.000 15.000 780.000
15/4 347 15/4 Xuftt kho X 52 157 7.000 364.000 8.000 416.000
Cong s6 phd! sinh 30.000 1.560.000 32.000 1.644.000
sa du: cuaiIcY 8.000 416.000
2) Dinh khoan k~ toan cac nghiep vu kinh t~ phat sinh (Dvt: 1.000d) (1,5 di~m):
1.Nhap kho thanh pham nr phan xuong san xuat:
NQ'TK 155: 1.560.000
C6 TK 154: 1.560.000
2. Xuat kho san pham giri dai ly:
NQ'TK 157(HM): 1.020.000
C6 TK 155: 1.020.000
3. Xufit kho san pharn ban true tiep:
_Gia von:
NQ'TK632:
C6 TK 155:
260.000
260.000
_Gia ban:
NQ'TK 112: 357.500
C6 TK 511: 325.000
C6 TK 333(1): 32.500
4. Xufit kho san pham giri khach hang A:
NQ'TK 157(A): 364.000
C6 TK 155: 364.000
5. Dai ly HM bao s6 san pham tieu thu trong thang:
_Gia v6n:
NQ'TK632: 916.000
C6 TK 157(HM): 916.000
_Gia ban:
NQ'TK 131(HM):
C6 TK 511:
C6 TK 333(1):
_Hoa hong dai ly:
NQ'TK 641:
NQ'TK 133:
1.287.000
1.170.000
117.000
25.000
2.500
KTTC2_A,B2_05 Page 4

3. C6 TK131(HM): 27.500
6. Dai ly HM chuyen tra tien:
NQ'TK 112: 1.259.500
C6 TK131(HM): 1.259.500
Cfiu 3:( 2,5 di~m) Dinh khoan k~ toan cac nghiep vu kinh t~ phat sinh va xac dinh k~t qua kinh
doanh (Dvt: 1.000d)
1. T6ng hop phieu xuftt kho san pham tieu thu:
NQ'TK 632: 4.091.000
C6 TK 155: 4.091.000
2. Doanh thu san pham:
NQ'TK 131:
NQ'TK 112:
C6 TK 511:
C6 TK 333(1):
3. Giam gia hang ban:
NQ'TK 532:
NQ'TK 333(1):
C6 TK 131:
3.025.000
3.025.000
5.500.000
550.000
50.000
5.000
55.000
4, Chi phi ban hang va chi phi quan ly doanh nghiep:
- Bang ti~n mat:
NQ'TK 641:
NQ'TK 642:
C6 TK 111:
51.000
74.000
125.000
- Bang ti€n giri ngan hang:
NQ'TK641: 162.000
NQ'TK 642: 178.000
NQ'TK 133: 34.000
C6 TK 112: 374.000
5. Xac dinh doanh thu thuan:
NQ'TK 511: 50.000
C6 TK 532: 50.000
6. K~t chuyen doanh thu thuan:
NQ'TK 511: 5.450.000
C6 TK 911: 5.450.000
7. K~t chuyen GVHB:
NQ'TK911: 4.091.000
C6 TK 632: 4.091.000
8. K~t chuyen chi phi ban hang va chi phi QLDN:
NQ'TK911: 465.000
C6 TK 641: 213.000
C6 TK 642: 252.000
9. - LQ'inhuan tinh thue TNDN:
= 5.450.000- ( 4.091.000+ 465.000)
- Thu~ TNDN: 894.000* 25%
- LQ'inhuan sau thue TNDN: 894.000-223.500
10. Chi phi thue TNDN phai n9P:
Nq TK 821(1): 223.500
C6 TK 333(4): 223.500
= 894.000
= 223.500
= 670.500
KTTC2_A,B2_OS Page 5