04_Quy Trinh Tien Mat

8/12/2019 04_Quy Trinh Tien Mat

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QUY TRNH TIN MT/TIN GI NGN HNG


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CC TH TC V CHNH SCH K TON

QUY TRNH: TIN MT/ TIN GI NGN HNGM:

Ngy hiu lc:K duyt:

Trang 2

TNG QUAN V QUY TRNH

Khi nim quy trnh Chu trnh Tin bt u t khi nhn tin t khch hng v kt thc khi vic thanh

ton cho nh cung cp hoc cc i tng khc c thc hin.

Quy trnh ph Chu trnh tin mt/ tin gi ngn hng bao gm 4 quy trnh ph sau:

Thu tin

Chi tin

Kim qu

i chiu s dtin mt

i tng tham gia i tng ch yu lin quan n quy trnh bao gm:

Khch hng, nh cung cp

K ton doanh thucng n, k ton tin, th qu

K ton tng hp, k ton trng

Cc b phn khc

Ngn hng


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QUY TRNH: TIN MT/ TIN GI NGN HNGM:

Ngy hiu lc:K duyt:

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CHNH SCH CA QUY TRNH

Chi tin Phiu chi c lp bi k ton tin.

Thi hn cc phng ban phi cung cp ha n GTGT cho phng k

ton chm nht l ngy 5 ca thng tip theo so vi thng ghi nhn

trn ha n.

Tin mt S dqu tin mt khng nn vt qu 10 triu VN.

S d tin mt tn qu c i chiu gia s sch k ton v bin

bng tin mt tn qu cui ngy 2 ln mt tun (th 3 v th 6 hng

tun).

Tin hnh kim qu 6 thng 1 ln.

Tin gi ngn hng Khi nhn c giy bo ngn hng, k ton tin s tin hnh i chiu

vi s ds sch.


4/13


QUY TRNH: TIN MT/ TIN GI NGN HNG

QUY TRNH PH: QUY TRNH THU TIN

M:

Ngy hiu lc:K duyt:

Trang 4

Quy trnh tinQuy trnh ph: Thu tin

Khchhng

K

tonbn

hng

Thqu

Ktonthanh

ton

Linktncc

quytrnhkhc

Chn

gt

Thu tint khch

hng

Ghi nhn vochngtrnh

Thu b ngtin mt

Khng

C

Nhp qu

Chuyn b chngt thu tin sang k

ton thanh ton

Nhp liu voh thng k

ton

Pht hnhphiu thu

Theo div thu hicng nphi thu

Ho n (Lin 3)o n (Lin 3)

Gi y bongn hng

Phiu chi (ca

khch hng phthnh)

Phiu thu

Thu thngqua ngn

hng

Thngbo


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M:

Ngy hiu lc:K duyt:

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TH TC

1.1 Nhn ti n t khch hng

Ai Th qu, k ton thanh ton.

Cng vic Thu tin khch hng bng tin mt.

Nhn tin khi khch hng thanh ton qua ngn hng.

Khi no

Khi khch hng n hn thanh ton n.Cch thc thc hin Trng hp nhn tin mt

Khch hng n np tin ly hng cho Th qu

Ti x giao hng ly tin s lin h n khch hng thu tinhng (cn mang theo giy t cn thit nh: giy gii thiu, hon, CMND...)

Sau khi nhn tin cn k nhn v mang v mt phiu chi tin cakhch hng lm cs i chiu.

Trng hp nhn bng tin gi ngn hng

K ton thanh ton nhn s ph ngn hng t ngn hng v

i chiu vi bng kv cc chng t lin quan

Nhn dng v lm sng t mi s khc bit gia s ph v bngk v ho gii s khc bit mt cch trung thc

Mc ch m bo tin c thanh ton, chuyn khon, thu thp c chngt v vic thu tin l c thc.

1.2 Nhp qu tin mt

Ai Th qu.

Cng vic Nhp qu tin mt, xc nhn vic thu tin l ghi nhn vo s qu.

Khi no Khi tin hng thu t khch hng c mang v Cng ty.

Cch thc thc hin Th qu tin hnh nhp qu tin mt v ghi nhn nghip v thu tinvo s qu tin mt.

K nhn vo phiu thu v trnh cho K ton trng v Gim c knhn.

Phiu thu sau khi k nhn y s chuyn:

1 lin cho khch hng,

1 lin cho k ton thanh ton

1 lin lu i chiu.

Mc ch m bo tin c thanh ton ng hn v thu thp c chng tv vic thu tin hng.


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Ngy hiu lc:K duyt:

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1.3 Lp nht k thu chi

Ai Th qu.

Cng vic Lp v c s chp thun ghi chp vo nht k thu chi.

Thng bo vic thanh ton/thu tin cho ngi qun l bn hng.

Khi no Sau khi nhn c phiu thu.

Cch thc hin Th qu lp nht k thu chi da trn phiu thu nhn c (trongtrng hp thanh ton bng tin mt).

Mc ch m bo cc nghip v thu tin c ghi nhn.

1.4 Ghi nhn vo H thng k ton

Ai K ton thanh ton.

Cng vic K ton s ghi nhn khon tin thu c vo phn hnh k ton.

Khi no Sau khi nhn b chng t thanh ton tin hng do K ton doanh thucng n chuyn sang.

Nhn s ph/giy bo c ca ngn hng.

K ton doanh thu cng n chuyn b chng t thanh ton tin hngsau khi cp nht thng tin vo tnh hnh thanh ton cng n ca

khch hng.

Cch thc thc hin K ton s nhn ha n bn hng (lin 3) kp chung vi phiu chitin mt ca khch hng / Giy bo c chng t ngn hng t Kton doanh thucng n chuyn sang lm cn c ghi nhn vo hthng k ton.

Mc ch Bo m cc thng tin ghi nhn vo h thng k ton l t cc ti liuchng minh y .

1.5 Pht hnh phi u thu

Ai K ton thanh ton.

Cng vic Pht hnh phiu thu.

Khi no Sau khi nhp d liu vo h thng k ton.

Cch thc thc hin In phiu thu tin mt t h thng k ton. Phiu thu c lp thnh 3lin

1 lin c kp chung vi b chng t thanh ton,

1 lin c chuyn sang th qu i chiu

Lin cn li giao cho khch hng (nu khng s c lu ti kton thanh ton).

Sau khi c pht hnh, phiu thu s chuyn cho th qu nhpqu tin mt.

Mc ch Bo m phiu thu c lp cho tt c cc khon thu tin mt.


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QUY TRNH: TIN MT/ TIN GI NGN HNGQUY TRNH PH: QUY TRNH CHI TIN

M:

Ngy hiu lc:K duyt:

Trang 7

Quy trnh tinQuy trnh ph: Chi tin

Thqu

Nhcungcp/

ccp

hngban

Ktonthanh

ton

Kto

ntrng/

Gi

m

c

Linktncc

quytrnhkhc

Chngt

Phiu chiPhi u yu c u

thanh ton

B chng tthanh ton

y nhim chi

Phngk tonnhn

c bchng tthanhton

Chi tin

C

Kim tra s y v tnhtun th

Cp nht vos qu

Mua hngv n phi

tr

Nhp liu voh thng k

ton

Pht hnhphiu chi/U

nhim chi

Khng chpnhn

Ph duyt?

Khng

H thngk ton


8/13



M:

Ngy hiu lc:K duyt:

Trang 8

TH TC

2.1 Nhn phiu ngh thanh ton

Ai K ton thanh ton, cc b phn c yu cu thanh ton.

Cng vic Nhn phiu ngh thanh ton t cc b phn.

Khi no Sau khi phiu ngh thanh ton c ph duyt bi cc b phn.

Cch thc thc hin Nhn phiu ngh thanh ton c cc trng phng ph duytkp chungvi cc chng t, ha n b sung t cc b phn chuynn.

Mc ch m bo k ton thanh ton ch tip nhn nhng phiu ngh thanhton c ch k duyt ca trng b phn.

2.2 Kim tra s y ca b chng t thanh ton

Ai K ton thanh ton

Cng vic Kim tra s y v ng n ca b chng t thanh ton.

Khi no Sau khi nhn c b chng t thanh ton c duyt ca cc bphn chuyn sang.

Cch thc thc hin Kim tra s y , ng n v c c k duyt ca b chng tthanh ton.

H s ngh thanh ton

Phiu ngh thanh ton

Ho n chng t ghi ng v cc ch tiu

Hp ng kinh t (nu c)

Hp ng kinh t c nguyn tc (i vi cc khon mc pht sinhthng xuyn)

Hp ng kinh t cho vic pht sinh t xut

Bng bo gi cho trng hp pht sinh t xut (nu c)

Bin bn nghim thu hng ho, vt t, dch v trc khi nhp kho

Bin bn gii trnh vic mua vt t, hng ho v dch v t xut(nu c)

Phiu ngh mua hng/Phiu nhp kho

Mc ch m bo tt c cc b chng t thanh ton u c kim tra, xemxt.


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Ngy hiu lc:K duyt:

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2.3 K ton trng, gim c ph duyt phiu ngh thanh ton

Ai K ton trng, Gim c v nhng ngi c u quyn.

Cng vic Chp nhn ngh thanh ton.

Khi no Sau khi k ton thanh ton kim tra, xem b chng t thanh ton vnhn nh l y v ph hp.

Cch thc thc hin Kim tra v ph duyt b chng t thanh ton bng cch k duyt lnphiu yu cu thanh ton.

Mc ch Bo m cc b chng t thanh ton u c k ton trng vgim c thng qua, k duyt v ghi r h tn.

2.4 Tin hnh thanh ton

2.4.1 Nhp thng tin chi tin vo h thng k ton

Ai K ton thanh ton

Cng vic Nhp thng tin chi tin vo h thng k ton.

Khi no Sau khi vic chi tin c Gim c ph duyt trn phiu ngh thanhton, vic thanh ton tin c thc hin 2 ln trong mt tun (th 3 vth 6 hng tun).

Cch thc thc hin Nhp thng tin chi tin vo h thng k ton da trn thng tin t bchng t c k duyt.

Mc ch Bo m cc thng tin ghi nhn vo h thng k ton l t cc ti liuchng minh y .

2.4.2 Pht hnh phiu chi/ u nhim chi

Ai K ton thanh ton.

Cng vic Pht hnh phiu chi/ hoc u nhim chi trong trng hp thanh ton

thng qua ngn hng.

Khi no Sau khi nhp d liu vo h thng k ton.

Cch thc thc hin In phiu chi tin mt t h thng k ton. Phiu chi c lp thnh 3lin, 1 lin c kp chung vi b chng t thanh ton, 1 lin cchuyn sang th qu i chiu (trong trng hp thanh ton thngqua ngn hng th khng cn chuyn sang th qu) v lin cn li giaocho nh cung cp hoc b phn yu cu thanh ton.

Phiu chi/ U nhim chi s c trnh cho K ton trng v Gim cph duyt.

Sau khi c ph duyt, ng du thanh ton ln chng t thanh

ton

Mc ch Bo m phiu chi/ u nhim chi c lp cho tt c cc khon chi tin.


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Ngy hiu lc:K duyt:

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2.4.3 Chuyn b chng t thanh ton c kp chung phiu chi sang cho th qu i vi chi trbng tin mt

Ai K ton thanh ton, th qu.

Cng vic Chuyn b chng t thanh ton c kp chung vi phiu chi sang thqu.

Khi no Sau khi phiu chi c in t h thng k ton.

Cch thc thc hin Chuyn b chng t thanh ton c kp chung vi phiu chi sang thqu.

Mc ch Bo m phiu chi v b chng t thanh ton c chuyn cho thqu chi tin mt.

2.4.4 Chi qu tin

Ai K ton thanh ton, ngn hng, Th qu.

Cng vic Chi qu tin.

Khi no B chng t thanh ton c kp chung vi phiu chi c chuyn sang

th qu (i vi thanh ton bng tin mt).

Cch thc thc hin Chi qu tin mt ng vi s tin c duyt v yu cu ngi nhntin k nhn vo phiu chi v giao cho ngi nhn tin mt lin.

Thanh ton thng qua ngn hng th cn phi lu li u nhim chi lm chng t.

Mc ch Thng bo cho cc b phn lin quan v vic hon tt vic thanh ton

theo yu cu.

Ngi nhn tin phi k nhn y trn phiu chi trong trng hp

thanh ton bng tin mt.

2.4.5 Cp nhp d liu vo s qu khi thanh ton bng tin mt.

Ai Th qu.

Cng vic Cp nht s tin thanh ton vo s qu.

Khi no Sau khi tin c chi cho nh cung cp hoc nhn vin cc b phn.

Cch thc thc hin Nhp liu vo s qu.

Mc ch Tt c cc nghip v chi tin u c cp nht trn s qu.


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Ngy hiu lc:K duyt:

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2.4.6 i chiu s dtin cui ngy

Ai Th qu, K ton thanh ton.

Cng vic i chiu s dtin mt gia s sch k ton v bng k tin tn qucui ngy.

Khi no Vo cui ngy thanh ton, th 3 th 6 hng tun.

Cch thc thc hin i chiu s dtin mt gia s sch k ton v bng k tin tn qucui ngy, nu khp th k ton thanh ton s k ln bng k tn quri chuyn sang K ton trng k duyt. Nu khng khp th s kt

hp vi th qu kim tra v iu chnh sai st.

Mc ch S dtin mt trn h thng k ton c i chiu vi th qu vocui cc ngy thanh ton.


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QUY TRNH: TIN MT/ TIN GI NGN HNGQUY TRNH PH: QUY TRNH KIM K

QU TIN MT

M:

Ngy hiu lc:K duyt:

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Quy trnh tinQuy trnh ph: Kim qu

Thqu

Ngichng

kinkimk

Ktontrng

Ktonthanh

to

n

Chngt

Thchinkimqu

Lp bin bnkim qu

Ph duyt

Ho giichnh lch

(nu c)

Cp nhtvo chng

trnh

iu chnh

(nu c)

Bin bn ki mqu H thng

k ton

i chiu


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QUY TRNH: TIN MT/ TIN GI NGN HNGQUY TRNH PH: QUY TRNH KIM K

QU TIN MT

M:

Ngy hiu lc:K duyt:

Trang 13

TH TC

Ai Th qu, ngi chng kin.

Cng vic Kim qu.

Khi no 6 thng mt ln.

Cch thc thc hin Vic m tin trong kt c s chng kin ca k ton c lp vi

phn hnh tin.

Bin bn kim qu c lp vi y ch k ca th qu v ngichng kin.

So snh s tin tn qu vi s dtin mt trn s qu v s sch kton.

a ra ngh iu chnhnu cn.

Mc ch Nhm m bo s c tht ca s dti khon tin mt ti qu.

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04_Quy Trinh Tien Mat