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HC K TON BNG PHN MM K TON SSP - ACCOUNTING(Lu hnh ni b)

Thng 3/2006 1

PHN 1: HNG DN S DNG SSP-ACCOUNTING

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1. TONG QUAN VE CUA PHAN MEM SSP-_Accounting1.1 Hnh thc ke toan - Phan mem SSP-Accounting c thiet ke theo hnh thc ke toan nhat ky chung. - Phng phap hach toan hang ton kho theo phng phap ke khai thng xuyen. - Phng phap anh gia nguyen vat lieu, hang hoa, cong cu dung cu xuat kho (n gia xuat kho) tnh t ong theo phng phap bnh quan gia quyen. - Khau hao tai san co nh theo nhieu phng phap khau hao khac nhau phu hp vi chuan mc Ke toan Viet Nam. Mc khau hao c xac nh t ong hay do ngi dung tuy chon. 1.2 Phan he chc nang chnh Ke toan tien mat va tien gi ngan hang - Quan ly cac hoat ong thu chi theo tng oi tng khach hang, nha cung cap, hoa n hay tng hp ong. - Ho tr ngi dung hach toan cac but toan chenh lech ty gia, theo doi chi tiet oi tng phat sinh theo ca gia tr tien VND lan ngoai te. Ke toan ban hang - Ch hach toan cac but toan ve tieu thu, chng trnh se tao chc nang t ong phat sinh cac but toan xuat kho theo gia von hang ban cung nh hach toan thue GTGT hang ban ra ngay trong qua trnh nhap lieu. - Co the ieu chnh hang hoa a c tieu thu trong cac ky trc (ieu chnh gia ban, hang ban b tra lai) ong thi the hien tng ng tren bang ke hang hoa ban ra cung nh bao cao Thue GTGT Hang hoa Dch vu Ban ra cho C quan Thue. - Hang ban c theo doi theo oi tng hp ong, hoa n hay khach hang e thuan tien trong viec thanh ly hp ong cung nh thanh toan cong n. Ke toan mua hang - Quan ly chi tiet theo oi tng khach hang, kho hang va t ong xac nh cong n. - Neu co thue GTGT, chng trnh cho phep cap nhat thong tin hoa n au vao ngay trong qua trnh nhap lieu va thong tin nay c t ong cap nhat vao Bao cao thue GTGT hang hoadch vu mua vao. - Phan bo chi ph mua hang, cac khoan thue nhap khau vao gia tr cac lo hang nhap mua hay hang nhap khau trong ky. Ke toan tai san co nh - T ong tnh ngay a vao s dung theo nguyen tac lam tron thang. - Theo doi qua trnh hnh thanh tai san t nhieu nguon khac nhau. - T ong trch khau hao hang ky va theo doi gia tr con lai. 3

Ke toan gia thanh - Ho tr ngi dung trong viec xay dng cac danh muc nh mc nguyen vat lieu, nh mc nhan cong va san xuat chung theo tng mat hang hay phan theo nhom mat hang, danh muc quy nh gia hang ban ra, gia vat t hang hoa mua vao, gia thanh san pham ke hoach, - T ong ket chuyen va phan bo cac khoan chi ph nh nguyen vat lieu, nhan cong, chi ph san xuat chung, vao gia thanh san pham theo cac tieu thc tuy chon khac nhau. - T ong thc hien viec tnh gia thanh san pham va lu lai nhat ky cac but toan ket chuyen chi ph gia thanh. - ay u cac tnh nang ho tr nh kiem tra san pham a nhap kho nhng cha co nh mc, kiem tra nguyen lieu a xuat dung nhng cha co nh mc, so sanh gia thanh vi gia ban Ke toan cong n - Cong n phai thu c theo doi chi tiet cho tng oi tng khach hang, tng hoa n hay tng hp ong. Cong n c t ong xac nh khi phat sinh cac nghiep vu ke toan ban hang, cung cap dch vu hoac thu tien khach hang thanh toan. - Cong n phai tra c theo doi chi tiet oi vi tng nha cung cap, tng hoa n mua hang hay tng hp ong. Cong n c xac nh t ong khi phat sinh cac nghiep ke toan mua hang, nhan cung cap dch vu hoac khi thanh toan n. - Cac khoan n khac nh vay ngan han, dai han, cho vay cung c theo doi chi tiet cho tng oi tng n, chu n va t ong cap nhat khi co phat sinh nghiep vu ve ke toan thu, chi - Bao cao cong n theo nhieu mc o, t tong hp en chi tiet cua tng phieu. Thong ke theo nhieu ch tieu khac nhau ve cong n. Ke toan xac nh ket qua kinh doanh va tnh lai lo - T ong ket chuyen va phan bo cac khoan chi ph lien quan en ket qua hoat ong kinh doanh trong ky va lu lai nhat ky cac but toan ket chuyen xac nh lai lo. - T ong ket chuyen va xac nh ket qua nghiep vu ke toan tai chnh va hoat ong kinh doanh bat thng khac. - Co the ieu chnh so lieu sau khi a khoa so va khoa so lai. - Thue suat thue thu nhap doanh nghiep do ngi dung t thiet lap theo ac thu kinh doanh cua mnh, chng trnh se t ong tnh thue thu nhap doanh nghiep va ket chuyen lai lo. - T ong trch lap quy doanh nghiep va phan phoi ket qua hoat ong kinh doanh theo he so hay gia tr do ngi dung t thiet lap. He thong chng t, bao cao - He thong cac bieu mau, chng t ke toan nh phieu thu, phieu chi, phieu nhap, phieu xuat, the TSC, bieu mau bao cao thue, bao cao tai chnh, theo ung qui nh hien hanh cua Bo Tai Chnh. - Thc hien tnh toan va ket chuyen d lieu t ong cac bao cao tai chnh, bao cao thue nh ky c tuy chon hang thang, quy, nam theo ung yeu cau cua C quan Thue.

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- In an he thong so sach ke toan theo qui nh cua Bo Tai Chnh va theo yeu cau ac thu rieng cua Cong ty. - He thong bao cao quan tr chi tiet va ay u, c thiet ke theo nhieu kieu khac nhau tuy theo oi tng nhan bao cao, muc ch s dung bao cao, phuc vu ac lc cho qua trnh ra quyet nh cua cap quan ly. - Tr bao cao tai chanh in theo nh ky, cac bao cao khac phan ln eu co the la chon thi gian bao cao t ngay en ngay..., hoac t thang en thang - Cac bao cao eu co the xem trc tren man hnh, hoac chuyen oi sang dang thc Excel, HTML (a len website), van ban dang text hay nh phan e tuy nghi sap xep theo nhu cau cua ngi dung. Bang bieu va bieu o thong ke - He thong bang bieu va bieu o thong ke phong phu, a dang. La mot cong cu ac lc giup ngi dung cung nh lanh ao Cong ty co cai nhn tong the hn ve tnh hnh bien ong cua cac oi tng quan ly, cac tai khoan, di nhieu goc o khac nhau. 1.3 ac iem nhap lieu - Co the nhap so lieu cua ky hach toan mi trong khi cha khoa so ky trc. - Neu phat hien sai sot trong ky hach toan trc, co the sa oi roi tien hanh khoa so lai, chng trnh se t ong ieu chnh cac so d, so sach, bao bieu - Tr giup qua trnh nhap lieu bang cac tuy chon danh muc tai khoan, vat t hang hoa, khach hang, nha cung cap,, ac biet trong trng hp so hieu tai khoan co qua nhieu cap, v du 642721 hay chung loai vat t hang hoa, khach hang, nha cung cap trong danh muc qua nhieu. - Chuyen d lieu a co (cac danh muc, so lieu phat sinh trong ky) t phan mem MS. Excel sang he thong ke toan SSP-Accounting. - Tren mot phieu thu/chi co the hach toan mot n nhieu co hoac mot co nhieu n (co ngha la khong phai in ra nhieu phieu thu/chi cho moi mot tai khoan oi ng cua nghiep vu). Moi but toan co the hach toan cho tng oi tng khach hang vi tng hoa n rieng biet. Co the nhap nhieu hoa n tai chnh vao cung mot phieu thu chi. - So phieu thu, chi, nhap, xuat, the TSC c anh so nhay t ong theo dang thc do ngi dung nh ngha hoac t gan so phieu theo y ngi dung. - Co the theo doi nhieu kho hang. - He thong tm kiem, loc d lieu linh hoat va a nang. 1.4 Cac bc thc hien khi ong chng trnh a Khi ong Sau khi cai at xong, chng trnh se luon t khi ong moi khi ban bat may tnh. e kch hoat chng trnh ban thc hien theo cac bc sau: - Click vao bieu tng (Icon) 5 tren nen man hnh Windows.

- Hoac click vao nut

, chon Programs/SSP/Accounting/SSP Accounting

- Man hnh sau se hien ra b. Ket noi d lieu - Click nut Cau hnh cua man hnh ang nhap, man hnh sau se xuat hien

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Ten may chu (IP): Nhap a ch IP cua may co cha d lieu can dung. S dung trong trng hp d lieu s dung lu tr may khac co noi mang vi may ang s dung. Neu d lieu e cung vi may ang s dung th co the bo trong (mac nh) Ten tap tin d lieu: Nhap ng dan cua tap tin d lieu Ten ang nhap va Mat khau: e mac nh cua he thong, khong can thay oi Sau khi khai bao xong, click nut Ket noi th. Bang ket noi thanh cong se thong bao

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Click nut Lu e lu lai cau hnh d lieu a thiet lap 6

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Sau o tr lai man hnh ang nhap Nhap Ten ang nhap va mat ma.

Chu y: Neu mat ma nhap sai 1 lan th chng trnh khong cho phep truy cap tiep. Phai thoat khoi chng trnh va khi ong lai 1.5 Cau truc chng trnh Man hnh chnh cua chng trnh gom 04 phan chnh nh sau:

Phan 1

Phan 2

Phan 3

Phan 4a. He thong thc n va cac thanh cong cu: Phan 1

- Cay d lieu: Hien th lai giao dien man hnh chnh khi ban ang cac man hnh khac. - Tai khoan phat sinh: Xem tnh hnh phat sinh cua cac tai khoan trong ky. T man hnh nay, vi moi tai khoan chung ta co the xem c chi tiet phat sinh cua no cung nh xem chi tiet en tng chng t cu the.

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- oi tng PS: Hien th thong tin tnh hnh phat sinh trong ky cua moi tai khoan c chon, co theo doi chi tiet en tng oi tng phat sinh tng ng. V du nh: chi tiet cong n phai thu, cong n phai tra, chi tiet tam ng.... Va co the lan ngc lai xem tng chng t cu the. - Hang hoa PS: Hien th thong tin tnh hnh nhap xuat ton cua hang hoa vat t theo tng tai khoan, tng kho hang khac nhau. T ay cung co the truy ngc ve tng chng t nhap xuat cu the e kiem tra oi chieu. - Tai san PS: Hien th thong tin tnh hnh tang giam va khau hao tai san phat sinh trong ky c phan nhom theo tng loai tai san. - DM Tai khoan: Hien th He thong danh muc tai khoan cung vi cac thong tin chi tiet ve oi tng, yeu to, thuoc tnh lien quan en tai khoan o. - DM Khach hang: Xem thong tin chi tiet tng khach hang, nha cung ng c phan nhom theo tnh chat hoat ong. - DM Hang hoa: The hien he thong danh muc vat t hang hoa c phan nhom theo tnh chat s dung va oi tng hach toan . - DM Tai san: Danh sach tai san vi cac ieu kien loc: tai san het khau hao, tai san a giam, tai san tang trong ky.... Cung vi cac thong tin ve khau hao trong ky, mc trch khau hao, gia tr khau hao.... - Tm kiem: Dung e tm kiem chng t. Tai ay ban ch can cho biet mot vai thong tin, chng trnh se liet ke cho ban danh sach cac chng t thoa ieu kien o va ban co the xem chi tiet tng chng t nay. Neu ieu kien cang nhieu cang chnh xac th danh sach chng trnh a ra cang t, cang de dang cho ban chon. - Bao cao: Hien th he thong tat ca cac bao cao cua chng trnh. b. Cac phan he ke toan chc nang: Phan 2 La phan cau truc chnh cua chng trnh, moi nghiep vu kinh te tai chnh phat sinh cua doanh nghiep eu c hach toan vao cac phan he ke toan chc nang nay. Neu ban di chuyen tren cay th muc nay, th phan chng t ke toan ben phai man hnh se di chuyen theo tng ng.

Neu doanh nghiep phat sinh mot phan he ke toan va cac chng t mi co lien quan, SSPAccounting c thiet ke ong, cho phep m rong nh ngha cac phan he va chng t ke toan lien quan theo yeu cau cua ngi s dung chng trnh. Ngi dung cung co the phan chia, hay them bt cac chng t con trong he thong phan loai chng t ke toan. Thao tac: Vao menu chnh cua chng trnh, Click vao thc n Quan tr/Phan loai cac chng t ke toan, click chon nut , man hnh sau se hien th: 8

c. Cac chng t ke toan lien quan: Phan 3 Hien th danh sach cac chng t ke toan co lien quan en cac phan he ke toan chc nang tng ng ben trai man hnh chnh. e thao tac tren cac chng t nay ban ch can click chuot phai se xuat hien danh sach cac lenh sau:

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- Xem sa phieu nay: M man hnh chi tiet cua phieu e xem va sa. - Them phieu mi: Them mot phieu mi dang nay e hach toan nghiep vu kinh te phat sinh mi co lien quan. Phm tat e thao tac nhanh la Ctrl+N. - Xoa phieu nay: Xoa chng t hien tai. Phm tat la Delete. - Xem sa phieu theo mau: Bat man hnh hien th thong tin ay u cua phieu nay e ban co the xem sa oi thong tin tren phieu. - Danh sach cac phieu mau: Hien th danh sach cac phieu mau san co cua chng trnh, ban cung co the thao tac them, xoa, sa va lap phieu theo cac mau san co. Phm tat la Ctrl+M. - Xem nhat ky cua phieu nay: Hien th nhat ky cac ieu chnh a thay oi tren phieu.

- T ong thay oi chieu cao dong: Khi d lieu trong o tren li qua dai, tuy chon nay cho phep chieu cao cua o t ong ni ra e hien th het thong tin. - Xuat d lieu ra tap tin: Cong cu ho tr ngi dung truy xuat d lieu ra cac dang thc khac nhau nh : Excel, HTML, XML. - oc d lieu co san t Excel: Chc nang nay cho phep ban chuyen d lieu co san t phan mem MS. Excel. d. Thanh trang thai: Phan 4

Hien th thong tin ngay lam viec hien tai do ngi dung tuy chon, cac cong cu ho tr va ng dan c s d lieu cua chng trnh.

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2. KHAI BA O CA C THO N G SO2.1 Thiet lap cac thong so ban au 2.1.1 Ho s Cong ty: Thao tac: T menu chnh tren man hnh, click vao thc n He thong/Ho s Cong ty, hien th man hnh nh sau:

Nhap cac thong tin vao cac o tng ng, e nhap logo cua Cong ty, ban can co mot tap tin cua logo dang .bmp (Windows or OS/2 bitmap), .ico (Icon), .emf (Enhanced Windows Metafile), .wmf (Windows form). Ke tiep, ban bam chuot phai vao hnh vuong tai goc tren ben phai ca so, sau o chon Load, se hien th man hnh e ban chon ng dan en tap tin logo, chon tap tin nay roi nhan Open. 2.1.2 Thiet lap cac thong so Cong viec au tien khi s dung chng trnh la ban phai thiet lap cac thong so he thong cho chng trnh van hanh mot cach hieu qua va hoat ong theo yeu cau cua ngi s dung chng trnh. Thao tac: T menu chnh tren man hnh, ban click vao thc n Quan tr/Thiet lap cac thong so he thong, se hien th man hnh sau:

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Man hnh hien th hai trang (Tab) chc nang chnh: a. Trang Nghiep vu Cho phep thiet lap cac mac nh ve Phng phap tnh gia xuat kho, phng phap phan bo chi ph san xuat chung khi tnh gia thanh, va cac tuy chon ho tr khac trong qua trnh hach toan ke toan Phng phap tnh gia xuat kho Ban co the la chon hnh thc tnh gia hang hoa vat t xuat kho theo cac phng phap sau: - Phng phap bnh quan tc thi (hay con goi bnh quan di ong) - Phng phap bnh quan cuoi ky - Phng phap nhap trc xuat trc (FIFO) - Phng phap nhap sau xuat trc (LIFO)

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Cac thong so khac

- S dung gia ban c duyet: Khi chc nang nay c chon, gia ban mac nh cua san pham se t ong phat sinh khi hach toan cac but toan lien quan nh: hach toan tren phieu ban hang, e chng trnh t ong cap nhat gia ban mac nh cua san pham, ban phai ang ky theo cac bc thao tac sau: Click vao thc n Quan tr/Phan he gia thanh san pham/Quy nh gia hang ban ra, man hnh sau hien th cho phep ban nhap vao gia ban mac nh cua san pham.

- Cho phep nhan vien ban hang sa gia ban: Neu la chon chc nang nay, nhan vien lap phieu ban hang co the ieu chnh gia ban trong phieu, va ngc lai, gia ban tren phieu khong the chnh sa c. - S dung gia mua c duyet: Tng t nh gia ban mac nh, neu chc nang nay c chon th chng trnh se phat sinh t ong gia mua mac nh vat t hang hoa khi hach toan cac but toan lien quan nh: hach toan tren phieu mua hang, e chng trnh t ong cap nhat gia mua mac nh cua vat t hang hoa, ban phai ang ky theo cac bc thao tac sau: Click vao thc n Quan tr/Phan he gia thanh san pham/Quy nh gia mua nguyen lieu, man hnh sau hien th cho phep ban nhap vao gia mua mac nh.

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- Cho phep nhan vien mua hang sa gia mua: tng t nh oi vi gia ban. - S dung gia ke hoach khi nhap kho thanh pham: Neu chc nang nay c chon th chng trnh se phat sinh t ong gia thanh mac nh san pham nhap kho khi hach toan cac but toan lien quan nh: hach toan tren phieu nhap kho thanh pham, e chng trnh t ong cap nhat gia thanh san pham ke hoach, ban phai ang ky theo cac bc thao tac sau: Click vao thc n Quan tr/Phan he gia thanh san pham/Gia thanh san pham ke hoach, man hnh sau hien th cho phep ban nhap vao gia thanh mac nh.

- Cho phep sa oi n gia ke hoach khi nhap: Chc nang nay c chon cho phep ngi lap phieu sa oi lai gia ke hoach khi nhap kho san pham. - S dung n gia bnh quan khi xuat kho: Khi chc nang nay c chon, chng trnh se t ong tnh gia xuat kho cua vat t hang hoa theo phng phap bnh quan. 14

- Cho phep thay oi n gia bnh quan: Chc nang nay c chon cho phep ngi lap phieu sa oi lai n gia bnh quan xuat kho khi hach toan nghiep vu phat sinh lien quan. - Cho phep thay oi thanh tien cua tng chi tiet: Khi lap mot phieu nhap kho chang han, co the do qui tac lam tron so, co the do viet sai nen sau khi he thong a tnh toan gia tr cua mot mat hang (so lng n gia) lai khong khp vi gia tr thc te tren hoa n. Khi o, neu chc nang nay c chon, nhan vien nhap lieu co the ieu chnh lai gia tr thanh tien nay tren may tnh cho khp vi so tren hoa n hoac phieu thc te (mac du la sai !). - Cho phep thay oi loai phieu hay khong: Chc nang nay c chon cho phep ngi dung trong trng hp nhap nham loai phieu, co the dung chuot e keo t loai phieu nay sang loai phieu khac. Trang khac Hien th cac tuy chon cho phep ngi dung thiet lap cac thong so khac cua he thong bao gom:

- Thang (ky) au tien bat au s dung phan mem nay (thang/nam): thong so cho phep ngi dung xac lap thi iem bat au s dung chng trnh. V du, thi iem a phan mem nay vao s dung la thang 01 nam 2004 th khi o ban click chon vao o vuong trong M ra e sa, sau o xac lap lai thi iem bat au s dung chng trnh la thang 01 nam 2004. Vi xac lap nay chng trnh mi cho phep ban thiet lap cac so d ban au cua cac tai khoan. - Thi gian (tnh bang thang) het khau hao cua cong cu dung cu mac nh: Chc nang cho phep xac lap thi han khau hao cong cu dung cu tnh bang thang theo yeu cau va muc ch s dung cua ngi dung. - Phan tram thue thu nhap trong Li nhuan hoat ong kinh doanh Li nhuan khac: Cho phep ngi s dung xac lap mc thue suat thue thu nhap doanh nghiep theo quy nh Bo Taii Chnh. - So ch so thap phan c lam tron trong d lieu So lng n gia Thanh tien 15

- Thiet lap ch IN HOA cho tat ca ma so (Lu y khi o ban se khong s dung c Tieng Viet trong khi go ma so) - Khong cho phep ngay lap cua cac phieu vt ra ngoai thang d lieu hien tai: Khi chc nang nay c chon, ngi dung khong c phep nhap d lieu ngay cho cac phieu khi vt qua thang hien tai lam viec, v du: ngay hien tai lam viec la 25/12/2003, khi o ban nhap d lieu ngay cho cac phieu la 01/01/2004 th chng trnh se hien th thong bao sau:

- Ghi lai nhat ky viec thay oi so lieu tren cac chng t (Click nut ke ben e xoa het nhat ky a ghi): Chc nang nay c chon cho phep chng trnh ghi lai nhat ky viec thay oi so lieu cac chng t. Neu ban muon xoa het nhat ky cac thay oi o, ban ch can click vao nut chng trnh se t ong xoa het cac d lieu thay oi. 2.2 Khai bao tai khoan va cac oi tng can theo doi 2.2.1 Thiet lap he thong tai khoan Moi doanh nghiep eu phai xay dng cho rieng mnh mot he thong tai khoan phu hp vi ac iem hoat ong kinh doanh nham muc ch phuc vu cho cong tac quan ly con phai phu hp vi He thong Tai khoan theo quy nh cua Che o Ke toan Viet Nam. Vi SSP-Accounting, danh muc he thong tai khoan c thiet ke ong, cho phep ngi dung co the them mi hay xoa bt tai khoan cung nh xac lap oi tng quan ly cho tai khoan theo yeu cau quan ly cua ngi s dung chng trnh. Thao tac: Vao menu chnh cua chng trnh, click chon thc n Danh muc/He thong tai khoan, hoac nhan vao nut DM tai khoan tren thanh cong cu ,

Man hnh sau se hien th cho ban thiet lap va cap nhat he thong danh muc tai khoan:

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a. Them tai khoan Ban nhan nut hoac nhan to hp phm Alt+T. Can chu y khi s dung phm nay, ban se them mot tai khoan cung cap vi tai khoan ang c la chon, v du: khi v tr hien hanh ang ban se them mot tai khoan cung cap vi 211 la TK 212 tai khoan 211 th khi nhan nut hay 213,. Con neu ban ang v tr cua tai khoan 2111, ban se them mot tai khoan cung cap vi 2111 nh 2114, 2115

b. Them tai khoan cap con Ban nhan nut e them tai khoan cap con. Tng t nh tren, neu ban ang v tr cua tai khoan nao th ban se them tieu khoan cho tai khoan o. Mot khi ban a nhan mot trong hai nut hoac xoa trang e ban nhap thong tin chi tiet cua tai khoan nh sau: , ca so ben phai man hnh se

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Cac thong tin chi tiet hien th cho phep thiet lap tai khoan mi theo yeu cau s dung cua ngi dung, bao gom: - So hieu: O nhap lieu cho phep ban thiet lap so hieu tai khoan theo yeu cau quan ly, lu y la so hieu tai khoan khong c trung va co the bao gom ch cai nh 211VT, Tai khoan nao la tieu khoan cua tai khoan nao la do ban qui nh trong cay tai khoan khi them hoac them con nh a neu tren, khong do he thong ch so thong thng qui nh. - Ten tai khoan: Cho phep thiet lap ten tai khoan tng ng vi so hieu do ngi dung t nh ngha, ban cung co the at ten theo Tieng Viet va ca Tieng Anh hay bat ky ngon ng nao khac phu hp vi he ieu hanh. - Kieu so d: Cac tuy chon cho phep ban thiet lap kieu so d cho tai khoan mi tao. Neu tai khoan ma ban mi thiet lap co thuoc tnh tai san th click chon D ben n, neu la thuoc tnh nguon von th chon D ben co. Tuy nhien trong he thong tai khoan co nhng tai khoan lng tnh nh: 131,331,334, th ban click chon D 2 ben. - oi tng theo doi chi tiet va yeu to lien quan: Ban co the tuy chon oi tng theo doi chi tiet va yeu to lien quan cho tai khoan va tao, v du: Hang hoa vat t la oi tng theo doi chi tiet cua TK 152, 153, 155,156,, Khach hang, nha cung ng la oi tng theo doi chi tiet cua TK131, 331, 511 Ban nhan Alt+ hoac bam chuot vao danh sach cac oi tng se hien th cho ban chon la. Trong trng hp oi tng ban can khong co trong ban co the bo sung trong chc nang Phan loai oi tng, thc n: Danh muc/Phan loai oi tng, nh sau: 18 danh thong sach, qua

Ngoai ra, e theo doi va tnh hoa hong ban hang cho tng nhan vien trong Cong ty, chung toi cung muon theo doi doanh thu theo oi tng chi tiet la Can bo cong nhan vien th sao? Trong trng hp nay, ngoai viec thiet thiet lap oi tng theo doi chi tiet la Khach hang, nha cung ng cua TK511, ban thiet lap them yeu to lien quan trong hop thong tin Yeu to lien quan chon oi tng la Can bo cong nhan vien cho TK511.

- Thuoc tnh cua tai khoan: Neu tai khoan thuoc mot trong cac loai thuoc tnh c liet ke, ban chon loai thuoc tnh o, ngc lai ban chon la tai khoan thng. V du, TK511 la thuoc tnh tai khoan doanh thu, TK133 va 3331 la thuoc tnh tai khoan thue gia tr gia tang

c. Sa tai khoan e thao tac, tren man hnh He thong tai khoan, ban chon tai khoan can sa va nhap nhng thong tin can thay oi ben hop Thong tin chi tiet roi nhan nut thay oi hoac e huy bo nhng thao tac va nhap. e lu lai cac

Chu y: Trc khi sa, ban khong can nhan nut Sa nh trong cac phan mem khac. d. Xoa tai khoan Ban chon tai khoan can xoa roi nhan nut xoa thc s. . Ban se c nhac nh xac nhan trc khi

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2.2.2 Phan loai oi tng oi tng ay c hieu la oi tng quan ly cua tai khoan. V du, vi TK 131,331, oi tng tai khoan nay quan ly co the la Khach hang, nha cung ng; vi TK 155 la thanh pham hay vi TK 156 la hang hoa Thao tac: Vao menu chnh cua man hnh, click chon thc n Danh muc/Phan loai oi tng , man hnh sau hien th cho phep ban thiet lap danh muc oi tng mi:

a. Them oi tng mi e tao mot oi tng quan ly mi, v du: D an au t, ban thao tac theo cac bc sau: + Click vao nut tin nh sau: Cot ten goi: D an au t Cot Dien giai loai oi tng: Cac oi tng au t 20 , tren man hnh Phan loai oi tng, ban nhap vao cac thong

Cot Ten nhom: Loai au t Cot ma oi tng: Ma loai Cot ten oi tng: Ten loai Cot thong tin ghi chu: Ghi chu + Sau o ban nhan nut trai nut , chng trnh se t ong phat sinh nut ben

+ e cap nhat danh muc phan nhom Loai au t, ban click vao nut sau se hien th cho ban cap nhat ma va ten loai au t:

, man hnh

e cap nhat danh muc cac oi tng au t, ban click chon nut hien th cho phep ban cap nhat danh muc cac oi tng au t:

, man hnh sau

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b. Sa, Xoa oi tng Thao tac: tren man hnh Phan loai oi tng, ban chon oi tng can sa, sau o double-click e vao cac ca so va cap nhat lai thong tin can sa, roi nhan nut hoac e huy bo nhng thao tac va nhap. e lu lai cac thay oi

Tuy nhien e xoa mot oi tng, ban can lu y: ch co the xoa c nhng oi tng mang thuoc tnh User Define (tc do ngi dung t nh ngha) khi o ban se thay nut pha di man hnh bat, con oi vi cac oi tng mang thuoc tnh System (tc do chng trnh thiet lap), ban khong the xoa c khi o ban thay nut se m i.

c. Khai bao 1 so oi tng chu yeu Danh mc bo phan phong ban nhan vien

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Danh mc khach hang

Danh mc kho hang

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Danh mc Vt t- Hang hoa

2.3 Nhp s d u k 2.3.1 S d tai khoan tng hp

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2.3.2 S d chi tit phi thu- phi tr: Thao tac: H thng/ Thit lp s d ban u/ S d chi tit theo chng t. Lu : Bm vo nt lnh xem phiu nhp thm cc chi tit ca 1 chng t.

2.3.3 S d chi tit hang tn kho: Thao tac: H thng/ Thit lp s d ban u/ Vt t hang hoa tn kho

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2.3.4 Cc s d chi tit khc: Thao tac: H thng/ Thit lp s d ban u/ S d chi tit ban u

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2.3.5 Kim tra sau khi nhp liu: Sau khi nhp liu s d u k, in bng Cn i k ton v cc s k ton c lin quan kim tra, i chiu s liu. Chn Xem trc khi in

2.4 Quan ly ngi dung Che o quan ly ngi dung nham am bao tnh bao mat, an toan d lieu. e s dung chng trnh, moi ngi dung se phai ang nhap vi ten ang nhap (User Name) va mat khau (Password) cua mnh e vao he thong. Ban nen xac nh trc nhng ngi se s dung chng trnh, ong thi quy nh chc nang va quyen han cua tng ngi. Cach tot nhat la ban hay len mot danh sach (co s thong nhat cua ban ieu hanh) ve nhng cap quyen han theo th t t tren xuong di. Thao tac: He thong/Quan ly ngi dung. S dung cac nut lenh Them, Xoa, Lu, e cap nhat thong tin theo yeu cau. Man hnh quan tr ngi dung gom hai trang (Tab): Ngi dung va Phan Nhom a. Phan nhom Cho phep thiet lap cac nhom ngi dung khac nhau theo yeu cau cap nhat, s dung va quan ly thong tin tai doanh nghiep ban. Khi ban them mot ngi dung mi nao o va gan ngi o vao phan nhom th mac nhien ngi dung o c tha hng cac quyen chc nang c thiet lap cho phan nhom o. 27

Man hnh phan nhom gom hai phan: Phan ben phai gom ba tab chnh la chc nang, chng t va bao cao. o la cac quyen c thao tac tng ng vi Phan nhom ang hien hanh phan ben trai man hnh. oi vi chc nang va chng t chung ta co bon quyen: Xem, them, sa, xoa. Con oi vi chc nang bao cao ch co mot quyen la c xem hoac khong ma thoi. Muon gan quyen nao, ban ch can bam chuot vao chc nang tng ng. e them mot Phan nhom, ban bam chuot vao nut roi chon nut . , nhap cac thong tin can thiet

e them ngi dung vao Phan nhom, ban se thao tac trong khung pha di phan ben trai man hnh. Phan nay gom hai phan: ben trai la danh sach ngi dung va ben phai la ngi dung thuoc Phan nhom ang c chon. Muon them ngi nao vao Phan nhom ban chon ngi o roi nhan nut . Muon xoa ngi o khoi Phan nhom ban chon ten ngi muon xoa trong phan ben . phai roi nhan nut

b. Ngi dung Tng t nh oi vi Phan nhom, man hnh Ngi dung cung gom hai phan. Do ban co the gan quyen trc tiep cho ngi dung (khong can phai them ngi o vao Phan nhom) nen ay cung co cac quyen c chon cho ngi dung. Tuy nhien neu ngi o thuoc Phan nhom nao th mac nhien c hng quyen cua Phan nhom o.

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e them ngi dung, ban nhan nut

, nhap ten va mat khau roi nhan nut

. Ban khong can nhap vao cot Lan cuoi.

2.5 Quy nh trc cac thong so cho cac man hnh nhap lieu SSP cho phep them, tuy bien, thiet lap cac thong so cho cac man hnh nhap lieu chng t Thao tac: Quan tr/Phan loai cac chng t ke toan. Chon Sa cac chng t nhap lieu can thiet lap thong so cap chi tiet. Thiet lap cac thong so cho man hnh nhap lieu hien ra

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3. NHAP LIEU CAC NGHIEP VU PHAT SINH3.1. QU TRNH MUA HNG 3.1.1 Nghip v nhp kho hng mua ang i ng: Chc nng: K ton nhp- xut/ Phiu chuyn kho. Double Click m mn hnh nhp liu.

Lu : Nhp ng KHO I, KHO N v kim tra nhp ng s d u k theo tng kho hng, tng ti khon hng tn kho hay cha.

3.1.2 Nghip v ghi nhn chi ph mua hng

Bm vo nt lnh Ho n b sung cc thng tin chi tit v ho n 30

3.1.3 Nghip v mua chu hng ho- dch v: Chc nng: K ton nhp xut/ Nhp hng mua

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Lu : Trng hp nhp khu hng ho, , thu GTGT hng NK c nhp liu phn K ton tng hp. Thu Nhp khu c nhp trong chc nng nhp hng mua3.1.4 Nghip v thanh ton cho ngi bn: Chn K ton tin mt/ Phiu chi nu thanh ton bng tin mt; hoc K ton tin gi/ Giy bo N nu thanh ton bng chuyn khon.

ny, bm phm F6 truy xut n tng chi tit cng n ca tng nh cung cp

3.1.5 Chit khu mua hng Trong trng hp thanh ton trong thi hn c hng chit khu (chit khu thanh ton), th chng ta s nhp nghip v ghi nhn chit khu thanh ton trong phn bt ton tng hp. Trong trng hp ny, khi ghi gim khon phi tr ngi bng, chng ta phi ch nh cho phn mm bit l khon chit khu ny gim cho ha n mua hng no. Thao tc Nhan chuot nhanh hai lan (double-click) vao hang ch But toan tong hp hay But toan khac. Nhan chuot phai tren loai phieu muon lap, chon Them phieu mi.

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Man hnh sau hien th cho phep ban hach toan tren phieu: Cac thao tac nhap lieu tng t nh cac man hnh nhap lieu khac. Chu y: trong trng hp ghi nhn chit khu mua hng v ghi gim n phi tr ngi bn th: Tai o Ma co, bam F6 e chng trnh hien ra man hnh thanh toan chi tiet cho tng chng t. Sau o ghi nhan so tien c hng chiet khau thanh toan tng ng vi hoa n mua hang ngi bn cho phep c giam

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3.2. PHAN HANH BAN HANG 3.2.1. Khai bao cac thong so lien quan Trc khi tien hanh nhap lieu cac nghiep vu lien quan en phan hanh ban hang, phai am bao rang cac oi tng sau nay a c khai bao ay u: + Cac tai khoan bao gom : Doanh thu va giam tr doanh thu, gia von hang ban, cac tai khoan hang ton kho lien quan (Xem lai phan 2.2.1 Khai bao cac tai khoan) + Cac oi tng lien quan: Khach hang, nhan vien ban hang (trong trng hp muon theo doi hoa hong ban hang, kho hang, hang ton kho (Xem lai phan 2.2.2 Khai bao cac thong so) Ben canh o, chung ta can thiet lap them 1 so cac thong so lien quan sau trong phan Thiet lap cac thong so he thong cua phan mem (Xem li phn 2.1 Khai bo cc thng s): (Thao tac: T menu chnh tren man hnh, ban click vao Menu Quan tr/Thiet lap cac thong so he thong ) + Thiet lap phng phap tnh gia xuat kho + Khong cho phep xuat kho am Neu chon (tick) th chng trnh se khong cho phep thc hien cac nghiep vu xuat kho lam kho b am + S dung gia ban c duyet Khi chc nang nay c chon, gia ban mac nh cua san pham se t ong phat sinh khi hach toan cac but toan lien quan nh: hach toan tren phieu ban hang, + Cho phep nhan vien ban hang sa gia ban Neu la chon chc nang nay, nhan vien lap phieu ban hang co the ieu chnh gia ban trong phieu, va ngc lai, gia ban tren phieu khong the chnh sa c. + ang k xuat kho t ong Neu chon chc nang nay, trong qua trnh nhap nghiep vu ban hang, chng trnh se khong cho phep nhan cac nghiep vu ban hang lam kho am (so lng ban ln hn so lng co trong kho) e chng trnh t ong tao lap phieu xuat kho hang ban khi phat sinh nghiep vu ban hang, ban phai thc hien viec ang ky xuat kho t ong nh sau: ang k loai phieu xuat: Vao Menu Quan tr/ang ky xuat kho t ong/ang ky loai phieu xuat. Man hnh sau hien th cho phep ban ang ky:

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Click nut Them e ang k xuat kho t ong Loai phieu ban hang: Nhap loai phieu ban hang can tao phieu xuat kho t ong khi chung ta hoan tat nhap phieu ban hang o t danh sach. Loai phieu xuat kho: Chon loai phieu xuat kho ma chung ta muon chng trnh t ong tao ra t danh sach Nut T ong: Neu tick chon (nh hnh ve tren) th se ra lenh cho chng trnh thc hien t ong tnh gia xuat va thc lap chng t cho nghiep vu xuat kho. ang k tai khoan xuat kho t ong Vao Menu Quan tr/ang ky xuat kho t ong/ang ky tai khoan xuat kho t ong. Man hnh sau hien th cho phep ban ang ky: TK doanh thu: Chon tai khoan doanh thu tng ng. Chu y phai chon tai khoan doanh thu cap chi tiet nhat. TK hang ban b tra lai: Chon tai khoan hang ban b tra lai TK Hang hoa: Chon tai khoan hang hoa. Chu y neu TK hang hoa co theo doi chi tiet (v du 1561) th phai chon cap chi tiet nhat. TK gia von: Nhap tai khoan gia von hang ban T ong: Tick chon nh hnh ve

3.2.2 Nhap cac nghiep vu 3.2.2.1 Nghiep vu ban hang e thao tac lap phieu ban hang mi, ban thc hien mot trong hai cach nh sau: Nhan chuot nhanh hai lan (double-click) vao hang ch Doanh thu ban hang oi vi hoat ong kinh doanh san pham hay Doanh thu dch vu oi vi hoat ong kinh doanh dch vu .

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Nhan chuot phai tren loai phieu muon lap, chon Them phieu mi Man hnh sau hien th cho phep ban hach toan tren phieu vi 3 phan:

Phan thong tin chung: So phieu: He thong t ong anh so vi ky hieu phieu do ban thiet lap ban au trong phan nh ngha Phan loai chng t ke toan. Tuy nhien ban cung co the sa oi so phieu nay theo yeu cau cua rieng ban. Ngay lap: Ngay phat sinh phieu, mac nh chng trnh se lay ngay hien hanh xac nh tren may tnh. Tuy nhien ban cung co the ieu chnh tuy y cho phu hp vi chng t. Khach hang: Cho phep la chon oi tng quan ly chi tiet nh: khach hang, nha cung ng, trong danh muc khach hang tuy theo yeu cau quan ly chi tiet cua tai khoan co lien quan. Ngay phai thanh toan: Xac lap thi han khach hang phai thanh toan cho nghiep vu phat sinh nay. Kho: ac iem cua phan mem la ban phai xac lap ma va ten kho cho hang ban ra cho du doanh nghiep ban ch co mot kho duy nhat. Neu khong chng trnh se hien th thong bao sau:

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Chng t & ngay: Cho phep ban nhap ky hieu hay so chng t kem theo nghiep vu phat sinh va ngay phat sinh so chng t o: Phieu xuat kho, bang bao gia, Ngi mua & a ch: Sau khi chon khach hang, neu trong danh muc khach hang a nhap ay u thong tin cua khach hang va chon th ho ten va a ch khach hang se hien th t ong. Tuy nhien, ban co the nhap vao o ho ten cung nh a ch cua ngi en mua hang (ai dien hoac ngi nhan hang) e de tra cu ve sau khi oi chieu cong n hay phuc vu cho cac nhu cau khac Noi dung: Phan nay danh cho ban dien giai noi dung cua nghiep vu kinh te phat sinh cua phieu. Phan nh khoan chi tiet: TK n: Cho phep ban nhap but toan n cho nghiep vu kinh te phat sinh, khi ban click vao nut so xuong se hien th danh sach he thong tai khoan cho ban la chon. Neu ban muon mac nh cho phieu ban hang la tai khoan N131/Co5111 th phan nh ngha phan loai chng t va cac thong so lien quan trong Menu Quan tr, tren dong Doanh thu ban hang ban xac lap mac nh TK N131/Co5111. Ma KH: Mac nh chng trnh se hien th ma va ten khach hang tng ng khach hang ma ban a chon trong o nhap lieu Khach hang hoac ban co the chon t danh sach hien ra TK Co: Cho phep ban nhap but toan co cho nghiep vu kinh te phat sinh, khi ban click vao nut so xuong se hien th danh sach he thong tai khoan cho ban la chon. thong thng nghiep vu ban hang ch lien quan en hai TK co la 5111 va 33311 ( Thue GTGT hang hoa ban ra). Chu y: neu muon he thong thc hien xuat kho t ong th phai hon ung tai khoan doanh thu a ang k trong phan ang ki xuat kho t ong Ma hang va ten hang hoa ban: Khi la chon ma hang hoa ma ban a ban chng trnh se t ong phat sinh ten hang hoa tng ng. Yeu to co: Neu ban muon quan ly hoa hong ban hang theo doanh thu th o nhap lieu nay cho phep ban chon ma nhan vien c chon t Danh muc Can bo cong nhan vien. e quan ly c oi tng nay th trong phan nh ngha He thong tai khoan, ban click chon tai khoan doanh thu can theo theo doi, sau o qua khung ben phai ca so click chon Yeu to lien quan la Yeu to Can bo cong nhan vien. So lng: O nay e ban nhap so lng hang ban ra theo tng mat hang cu the. n gia: Chng trnh se t ong hien th n gia neu ban a ang ky trong muc Quan tr/Phan he gia thanh san pham/Quy nh gia hang ban ra cho mat hang o. Thanh tien: chng trnh se t ong hien th gia tr thanh tien neu ban a xac lap ay u thong tin ve so lng va n gia. Nhap thong tin hoa n ban hang Neu nghiep vu ban hang khong lien quan en hoa n tai chnh th khong can thc hien thao tac nay

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Neu hoat ong ban hang cua ban can phai xuat hoa n tai chnh co lien quan cho khach hang th tren man hnh Phieu ban hang, ban click chon nut hien th cho ban cap nhat thong tin hoa n ban hang pha di, man hnh sau

Viec nhap thong tin hoa n ban hang ch nham tao ra cac bang ke hoa n tai chnh a phat hanh trong k, hoan toan oc lap vi cac thao tac nh khoan thue GTGT a thc hien trong phan lap phieu ban hang. Do o viec co hay khong co thao tac nay se khong anh hng en so lieu ke toan (hach toan thue)

Ban ch can nhap vao cac thong tin So seri Hoa n va Mau hoa n cung vi phan tram VAT, cac thong tin con lai chng trnh se t ong hien th. S dung cac nut lenh In, In gop,Danh sach,... e xem va in an tng hoa n hay toan bo hoa n co trong danh sach. Lu y: Neu ten khach hang tren hoa n khac vi ten khach hang trong phan thong tin chung cua phieu, ban van co the nhap ten khach hang theo ung vi hoa n. Thong tin ve khach hang nay se c chuyen sang cac bao cao nh bang ke hang hoa dch vu ban ra Con thong tin ve khach hang trong phan thong tin chung cua phieu se dung e hach toan cong n.

3.2.2.2 Xuat kho hang ban Co hai cach e ban thc hien viec hach toan ke toan xuat kho ban hang: 38

a. Lap phieu xuat kho t ong: e chng trnh t ong tao lap phieu xuat kho hang ban khi phat sinh nghiep vu ban hang, ban phai thc hien viec ang ky xuat kho t ong nh sau: Vao Menu Quan tr/ang ky xuat kho t ong/ang ky loai phieu xuat va ang k tai khoan xuat. (Xem lai phan 1 khai bao thong so ) Sau khi thc hien viec ang ky, tren phieu ban hang ban click chon nut , man hnh sau hien th cho phep ban kiem tra thong tin phieu xuat cung nh hnh thc hach toan ke toan.

Lu y: Ky hieu so phieu tren phieu xuat kho hang ban do chng trnh t ong phat sinh (sys00002PBH) co ch sys au phieu. Tuy nhien ban cung co the sa oi theo yeu cau quan ly cua ban. n gia xuat kho c tnh theo phng phap tnh gia xuat kho ma ban a ang ky trong phan Quan tr/Thiet lap thong so he thong/Phng phap xuat kho.

b. Do ngi dung t lap Cac thao tac thc hien tng t nh viec lap mot phieu ban hang mi. Nhan chuot nhanh hai lan (double-click) vao hang ch Xuat kho hang ban trong phan he Ke toan ban hang. Nhan chuot phai tren hang ch Xuat kho hang ban, Menu tat hien th, chon Them phieu mi

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Cac chc nang Lap phieu mau, Xem, sa phieu, cung tng t nh oi vi thao tac lap phieu ban hang. Lu y: Trong qua trnh hach toan xuat kho ban hang, neu so lng hang hoa xuat ban ln hn hang ton kho, chng trnh se hien th canh bao sau:

Neu ban thiet lap chc nang khong cho phep xuat kho am th chng trnh se khong cho tien hanh hoan tat qua trnh nhap lieu nghiep vu ban hang.

3.2.2.3 Hang ban b tra lai va nhap kho hang b tra lai Trong qua trnh kinh doanh ban hang, do mot so san pham hang hoa co chat lng khong ap ng yeu cau khach hang hay v mot ly do nao khac hang phai nhap tr lai kho. Trng hp nay, ban phai ong thi thc hien hai but toan co lien quan: Ghi nhan giam doanh thu ban hang, khi ban a hach toan doanh thu, giam khoan n phai thu Ghi tang so lng va gia tr hang hoa san pham nhap lai kho Phan mem SSP-Accounitng ho tr cho ban hach toan nghiep vu tren vi viec xay dng hai chc nang tao lap phieu va chng t lien quan. a. Phieu hang ban b tra lai Cho phep lap phieu hay chng t lien quan vi viec ghi nhan giam doanh thu va thue GTGT tng ng

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Lu y: Khi ghi giam n phai thu khach hang (Co TK 131), neu co theo doi cac khoan n chi tiet theo tng chng t ban hang th trong qua trnh ghi nhan hang ban b tra lai, chung ta cung ghi giam n phai thu cho chng t ban hang a cho phep khach hang n luc trc va lien quan en nghiep vu tra lai hang nay. e thc hien viec ghi giam n chi tiet nay, tai Ma co (tc la ma khach hang ang theo doi) bam F6 se hien ra man hnh chi tiet so d cua khach hang o theo tng chng t . Nhap gia tr cha thue GTGT cua hang hoa tra lai trong phan Tra theo so tien va click nut Thc hien Thao tac tng t va nhap so tien thue GTGT au ra giam do hang b tra lai ong nh khoan thue GTGT

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Trong nghiep vu hang ban tra lai, chung ta cung phat hanh hoa n cho khac hang nhng hoa n o ghi am. Do o. Trong phan Hoa n van khai bao cac thong tin ve hoa n tai chnh phat hanh nhng chu y la nhap so am cho phan tien cha thue va thue GTGT Cac thao tac khac trong phan Hang ban tra lai nhap tng t nh oi vi Lap phieu ban

hang. b. Nhap kho hang b tra lai Cho phep lap phieu hay chng t lien quan vi viec ghi tang so lng va gia tr hang hoa san pham nhap lai kho.

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Lu y: Ban cung co the hach toan trc tiep nghiep vu nay ngay tren phieu hang ban b tra lai. Cac thao tac khac tng t nh oi vi Lap phieu ban hang. 3.2.2.4: Chit khu thanh ton, hoa hng bn hng Trong trng hp khch hng thanh ton trong thi hn c hng chit khu (chit khu thanh ton) hoc hoa hng bn hng (trong trng hp khch hng l i l), th chng ta s nhp nghip v ghi nhn nghip v trong phn bt ton tng hp. Trong trng hp ny, khi ghi gim khon phi thu ca khch hng, chng ta phi ch nh cho phn mm bit l khon chit khu ny gim cho ha n bn hng no. Thao tc Nhan chuot nhanh hai lan (double-click) vao hang ch But toan tong hp hay But toan khac. Nhan chuot phai tren loai phieu muon lap, chon Them phieu mi. Man hnh sau hien th cho phep ban hach toan tren phieu:

Cac thao tac nhap lieu tng t nh cac man hnh nhap lieu khac. Tuy nhien chu y: Tai o Ma co, bam F6 e chng trnh hien ra man hnh thanh toan chi tiet cho tng chng t. Sau o ghi nhan so tien khach hang c hng chiet khau thanh toan hoc hoa hng bn hng tng ng vi hoa n ban hang cho phep khach hang c giam

43

3.2.2.5 Thu tien ban hang Cac nghiep vu thu tien ban hang se c nhap trong cac phan hanh ke toan tien (Ke toan tien mat/Phieu thu oi vi nghiep vu thu tien mat, Ke toan tien gi/Giay bao co oi vi nghiep vu thu tien qua ngan hang). e lap phieu Thu/Giay Bao co, ban thc hien mot trong hai cach nh sau: Nhan chuot nhanh hai lan (double-click) vao Phieu thu hoac Giay bao co Nhan chuot phai tren loai phieu muon lap, chon Them phieu mi

Man hnh sau hien th cho phep ban hach toan tren phieu:

Thong tin chung So phieu: He thong t ong anh so vi ky hieu phieu do ban thiet lap ban au trong phan nh ngha Phan loai chng t ke toan. Tuy nhien ban cung co the sa oi so phieu nay theo yeu cau cua rieng ban. 44

Ngay lap: Ngay phat sinh phieu, mac nh chng trnh se lay ngay hien hanh xac nh tren may tnh. Tuy nhien ban cung co the ieu chnh tuy y cho phu hp vi chng t. Khach hang: Cho phep la chon oi tng khach hang thu c tien trong danh muc khach hang tuy theo yeu cau quan ly chi tiet cua tai khoan co lien quan. Chng t & ngay: Cho phep ban nhap ky hieu hay so chng t kem theo nghiep vu phat sinh va ngay phat sinh so chng t o. Ngi nop & a ch: Cho phep nhap ten va a ch cua ngi nop. Noi dung: Phan nay danh cho ban dien giai noi dung cua nghiep vu kinh te phat sinh cua phieu. Phan nh khoan TK n: Cho phep ban nhap but toan n cho nghiep vu kinh te phat sinh, khi ban click vao nut so xuong se hien th danh sach he thong tai khoan cho ban la chon. Ma n: Trong trng hp tai khoan n co theo doi chi tiet theo oi tng (v du nh Tk tien gi ngan hang theo doi chi tiet theo tng loai tai khoan tai ngan hang) th phan Ma n se phai chon ten oi tng chi tiet o t danh sach ma khong c bo trong TK Co: Cho phep ban nhap but toan co cho nghiep vu kinh te phat sinh, khi ban click vao nut so xuong se hien th danh sach he thong tai khoan cho ban la chon. Ma co va ten oi tng co: Chng trnh se t ong hien th ma va ten oi tng co theo tuy chon cua ban tren o nhap lieu Khach hang tng ng vi tai khoan co c theo doi chi tiet lien quan. Lu y: Trong trng hp muon ghi nhan thanh toan cua khach hang cho mot chng t ban hang chi tiet nao o, th tai o Ma co, bam F6 e chng trnh hien ra man hnh thanh toan chi tiet cho tng chng t.

45

Trong trng hp khach hang thanh toan het, double click vao dong chng t khach hang thanh toan het. Trong trng hp thanh toan 1 phan, nhap so tien vao o Tra theo so tien va la chon th t thanh toan trong phan LIFO, FIFO. Sau o chon thc hien So tien: Cho phep ban nhap so tien phat sinh theo nghiep vu tng ng hoac chng trnh t ong hien ra neu chung ta a nhap so tien thanh toan chi tiet cho tng chng t 3.2.2.6 Nghip v xut kho hng gi i bn: Chc nng: K ton nhp- xut/ Phiu chuyn kho. Double Click m mn hnh nhp liu.

Lu : Nhp ng KHO I, KHO N v kim tra nhp ng s d u k theo tng kho

hng, tng ti khon hng tn kho hay cha.

46

3.3 PHAN HANH TONG HP BAO CAO Phan nay bao gom cac noi dung: + X ly cac but toan tong hp, cac nghiep vu khac ngoai cac nghiep vu a c ghi nhan va x ly tai cac phan hanh chc nang cua phan mem (Tien, Mua hang, ban hang, nhap xuat) + Khai bao va thc hien cac but toan t ong + ong so k ke toan hien hanh va chuyen so sang k ke toan tiep theo + Xem cac bao cao ke toan tong hp 3.3.1. But toan tong hp but toan khac Phan he nay c dung e hach toan tat ca cac nghiep vu kinh te phat sinh khong co lien quan en chng t ke toan: Cac phieu thu, chi, nhap, xuat, v du khi ban au t gop von lien doanh lien ket, kinh doanh hoat ong au t hay tai chnh, Ngoai ra, con co nhng but toan ket chuyen khac, v du nh phan bo chi ph cong cu dung cu co gia tr ln, phan bo tien lng, khau hao TSC e thao tac lap phieu mi, ban thc hien mot trong hai cach nh sau: Nhan chuot nhanh hai lan (double-click) vao hang ch But toan tong hp hay But toan khac. Nhan chuot phai tren loai phieu muon lap, chon Them phieu mi. Man hnh sau hien th cho phep ban hach toan tren phieu:

Cac thao tac nhap lieu tng t nh cac man hnh nhap lieu khac 47

Cac chc nang Them phieu mi, Xem, sa phieu, thao tac tng t nh Phieu ban hang, Phieu nhap hang mua, 3.3.2. Khai bao va thc hien cac but toan t ong Phan hanh nay c ap dung cho cac nghiep vu c lap i lap lai, thng xuyen trong cac k ke toan (but toan phan bo chi ph tra trc), ac biet la cac but toan ket chuyen cuoi k (ket chuyen doanh thu, chi ph, xac nh lai lo) Cac thao tac thc hien qua 2 bc: Bc 1: Khai bao cac but toan se thc hien t ong Vao menu Quan tr/ang k but toan t ong/ang k but toan t ong, chng trnh se hien ra man hnh giao dien

Cot Stt: So th t quy nh trnh t cua cac but toan t ong se c thc hien. Trnh t nay phai da tren c s hp ly. V du but toan ket chuyen cac khoan giam tr doanh thu vao TK doanh thu ban hang phai c thc hien trc but toan ket chuyen doanh thu thuan sang TK Xac nh ket qua kinh doanh. Cot T tai khoan: Chon tai khoan ket chuyen i Cot en tai khoan: Chon tai khoan ket chuyen en Cot %: Ty le ket chuyen Loai but toan t ong: Chon loai but toan t ong trong danh sach thiet lap san.

48

Moi dong la 1 nh khoan. Dung cac nut Them , Xoa e thao tac tren cac dong but toan t ong. Bc 2: Thc hien cac but toan t ong Sau khi khai bao cac but toan t ong, chung ta se ra lenh cho chng trnh thc hien cac but toan t ong a ang k. Vao Menu Cong cu/ Tong hp va ket chuyen so d sang k sau

Tick chon Thc hien tnh lai gia xuata ang k v trong cac but toan t ong co but toan ket chuyen gia von hang ban. Do o trc khi thc hien but toan t ong nay th cho chng trnh tnh lai gia xuat 1 lan na. Chon bc 3 Thc hien cac but toan t ong a ang k. Neu ch ra lenh thc hien cac but toan t ong th ch chon bc 3 trong 7 bc tren Click lenh Thc hien 3.3.3. ong so k ke toan hien hanh va chuyen so sang k ke toan sau Sau mot ky hach toan, ban can kiem tra lai toan bo cac chng t, hoa n xem co sot phieu nao hay khong, roi tien hanh ket chuyen tong hp. Tuy nhien, viec ket chuyen tong hp nay ban co the thc hien bat c luc nao trong ky khi muon xem th mc lai lo, ket qua kinh doanh trong k. Sau o, en cuoi thang, ban co the tien hanh ket chuyen lai chnh thc. Neu sau khi tong hp, ket chuyen phat hien ra sai sot, ban van co the ieu chnh so lieu cho ung roi tien hanh tong hp lai.

49

Mot khi so sach, bao bieu a hoan chnh, hay noi cach khac, so lieu ke toan mot khi a hoan toan chnh xac roi, luc o ban se thiet lap e khoa so lai. Sau khi a khoa so, th ngoai Ke toan trng, hoac ngi c cap quyen ieu chnh sau khi khoa so mi co the ieu chnh cac so lieu a nhap vao he thong. Thao tac: Vao menu Cong cu/Tong hp va ket chuyen so d sang ky sau. Lu y: Neu chng trnh khong thc hien c viec tong hp va ket chuyen so d sang ky sau th chng trnh se hien th mot trong cac thong bao sau: - Danh sach cac phieu khong hp le - So d au ky nay cha can bang Sau khi chnh sa lai cac phieu khong hp le hay can oi so d can bang, ch can thc hien lai nhng thao tac nh tren e tong hp va ket chuyen so d cuoi ky. Tren man hnh Tong hp va ket chuyen so lieu cuoi ky, ta thay cac bc chng trnh se thc hien khi tong hp va khoa so. Neu khong muon he thong t ong thc hien bc nao, ban xoa dau chon trc bc o. Khi ay, ban phai t thc hien bang tay. - Bc 1: Trch khau hao tai san co nh, can c vao mc trch va cac tai khoan a nhap khi ban hach toan tang tai san e ghi but toan trch khau hao. - Bc 3: Thc hien cac but toan ket chuyen a c ang ky. - Bc 4: Thc hien cac but toan phan bo a ang ky - Bc 5: Ket chuyen so d tai khoan cuoi ky sang ky sau. - Bc 6: Ket chuyen thong tin so d hang ton kho cuoi ky sang au ky sau - Bc 7: Ket chuyen so d chi tiet cac tai khoan c theo doi theo oi tng chi tiet - Bc 8: Ket chuyen gia mua, gia ban c duyet trong ky sang ky sau - Khoa so d lieu cua thang nay: Neu ban muon thc hien ngay viec khoa so d lieu cua thang nay sau khi chng trnh thc hien tong hp va ket chuyen so d th check vao o tuy chon. Sau khi thc hien xong cac bc nh tren, ban nhan vao nut Trong qua trnh tong hp se co mot thanh ch th the hien tnh hnh thc hien Sau khi tong hp, neu cac bc thc hien thanh cong th cac dong tuy chon se chuyen thanh mau o.

50

e kiem tra lai qua trnh ket chuyen cac tai khoan xac nh ket qua kinh doanh, ban vao phan he Ke toan t ong/Cac but toan ket chuyen khac. Trong phan phan he nay se liet ke toan bo cac but toan ket chuyen t ong a thc hien

51

3.3.4 He thong cac bao cao ke toan Thao tac: Vao Menu Cong cu/ He thong bao cao ke toan 3.3.4.1 He thong bao cao ke toan a.Bao cao tai chnh. + He thong cac bao cao theo quy nh cua Bo Tai Chnh c lap nh ky hang thang, hang quy hay hang nam nh bang can oi ke toan, bao cao ket qua hoat ong kinh doanh, bao cao lu chuyen tien te. Lu y: oi vi cac bao bao cao nay, chung ta co the thay oi ten va cach xay dng cac ch tieu khi co hng dan thay oi cua Bo Tai Chnh bang cach: -Vao menu Quan tr/ang k cac d lieu bao cao/Chon bao cao can nh ngha. - Chon cac dong ch tieu can nh ngha va click nut nh Ngha - Chng trnh se hien ra hop thoai nh ngha ch tieu. Nhap cach thc xay dng ch tieu (lay t N tai khoan nao, Co tai khoan nao) + He thong thong cac bao cao thue -Cac bang ke hoa n GTGT mua vao, ban ra - T khai thue GTGT + Cac bao cao nhap xuat ton hang hoa + Bang can oi so phat sinh cac cap b. Bao cao quan tr He thong cac bao cao noi bo ho tr cho cong tac quan ly va ieu hanh cung nh cung cap thong tin phuc vu cho qua trnh ra quyet nh cua ngi lanh ao. c. He thong so sach chng t ke toan Bao gom cac loai so sach theo quy nh hien hanh cua Che o Ke toan Viet Nam phu hp vi hnh thc ke toan a c ang ky. d. He thong bao cao khac

52

3.3.4.2 Tong quat ve cach lap bao cao Khi lap bao cao, can chu y mot so van e sau e bao cao c chnh xac Thi gian bao cao: Co loai bao cao theo thang, co loai theo ngay nen ban can xac nh ung thi gian bao cao. Bao cao t ngay en ngay

Bao cao t thang en thang

Mot so bao cao cho phep ban chon e loc d lieu bat au vi mot so ky t , ban go vao ay cac ky t bat au, bao cao se ch hien th nhng thong tin co ky t bat au nh ban a chon. V du1: vi bang ke chi tiet cac oi tng cua tai khoan theo doi n phai thu, neu ban chon bat au vi CN th ch nhng khach hang nao co ma so khach hang bat au bang CN mi hien th nh hnh sau:

V du 2: Trong bang can oi phat sinh, neu ban chon bat au vi 64 th ch nhng tai khoan nao co so hieu bat au bang 64 mi hien th:

53

Mot so bao cao yeu cau ban phai cung cap so hieu tai khoan, v du phai nhap vao so hieu tai khoan. . 3.3.4.3 ac iem cac bao cao Thao tac tren cac thong tin cua bao cao

. Ban

Cac bao cao co lien quan en kho hang se yeu cau ban nhap vao kho muon bao cao

Trong bao cao, ban co the gom ket qua theo nhom, loc d lieu, sap xep theo chieu tang giam tng t nh trong cac man hnh nhap lieu bnh thng. Tuy nhien, e tranh man hnh b rm ra, chc nang loc c tat i. Muon loc d lieu, ban bam chuot phai, anh dau vao Bo loc d lieu e m lai chc nang nay. Truy xuat ngc t bao cao ve chng t Trong mot bao cao, ban co the i ngc ve chng t hoac bang ke cac chng t a phat sinh ra so lieu co ket qua o bang cach bam kep chuot vao d lieu hoac bam chuot phai roi chon Xem chi tiet tren phieu. Neu so lieu nay do nhieu phieu phat sinh ra, luc o mot ca so se liet ke cac phieu nay, ban tiep tuc bam kep chuot tren phieu o se i ngc tr ve man hnh cap nhat cua phieu. Ket xuat d lieu Vi tat ca cac bao cao ban eu co the ket xuat ket qua sang MS. Excel, ra tap tin HTML HyperText Markup Language (ngon ng anh dau sieu van ban), hoac tap tin XML - Extensible Markup Language (ngon ng anh dau m rong). T thiet ke lai bao cao ay la mot ac iem giup cho ngi dung thiet ke bao cao theo y rieng cua mnh. Cac bao cao a c thiet ke va lu lai se ch tac ong oi vi rieng ngi o ma thoi, co ngha la cac mau bao cao nay c lu tren may cua ngi o. e thiet ke bao cao, ban bam chuot phai tren bao cao chon thiet ke lai mau hoac F11. oi ten bao cao Ban cung co the oi ten lai cac bao cao theo yeu cau quan ly cua mnh hay theo cach goi thng dung trong doanh nghiep cua ban. 54

PHN 2: BI TP THC HNH SSP-ACCOUNTING

55

1. KHAI BO CC THNG TIN V DOANH NGHIP1.1 Thng tin chung v doanh nghip H s cng ty (Xem li phn 2.1.1 trong hng dn) Cng Ty TNHH Thng Mi Dch V XYZ Tn giao dch: XYZ Co.,Ltd. M s thu: 0302987465 in thoi: 9 320990 Fax: 9 320993 a ch: 123 Trng nh, Q.03, Tp.HCM Lnh vc hot ng: kinh doanh thng mi dch v Chnh sch ti chnh k ton (Xem li phn 2.1.2 trong hng dn) Hnh thc k ton nht k chung Phng php hch ton hng tn theo phng php k khai thng xuyn Phng php tnh gi hng xut kho theo phng php bnh qun tc thi Tnh khu hao TSC theo phng php ng thng Hch ton ngoi t theo phng php t gi thc t Doanh nghip tnh thu GTGT theo phng php khu tr Thng tin v phn mm SSP Doanh nghip ch c php s dng cc phn h sau ca SSP-Accounting + K ton tin mt + K ton tin gi + K ton bn hng + K ton nhp xut + K ton tng hp 1.2. Cc danh mc i tng s dng (Xem li phn 2.2.2 Khai bo cc i tng theo di) Nhm Hng ha Tn nhm hng My in My vi tnh Nhm Khch hng Tn nhm khch hng Khch hng trong nc Khch hng nc ngoi Nhm nh cung cp Tn nhm nh cung cp Nh cung cp trong nc Nh cung cp nc ngoi Danh mc Hng ha

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Tn hng ha XEROX HP LASER TOSHIBA DESKPRO COMPAQ DESKPRO IBM DESKPRO IBM THINKPAD R32 IBM THINKPAD T30 NETVISTA A22P

VT Ci Ci B B B B B B

Ti khon 1561 1561 1561 1561 1561 1561 1561 1561 a ch 29 L Dun, Q.01 115 Nguyn Hu 17 L Dun, Qun 01 142 in Bin Ph, Q.03 58 Nguyn Du, Q.01 258 L Li, Q.01 USA Japan 365 Hong Vn Th 254 L Thi T, Q.10 123 Trng nh 125 Trn Hng o, Q.01 M s thu 430121280-001 430421210-001 430011144-001 437821270-001 0302984527 0302657481

Danh mc Khch hng v Nh cung cp Tn khch hng Chase Mahattan KPMG Vit Nam UOB Viet Nam Anh Tun Cng Ty Quang Minh Cng Ty Thnh Cng IBM Corp. Toshiba Corp. Cng Ty Hong Nguyn Cng Ty Minh Hng Cng Ty My Mc Thit B S 02 Cng Ty TNHH Thin Minh Danh sch CB-CNV H tn nhn vin H Vn Nghim V B Khi Lu Th Hoa Nguyn Th Tuyt Ngyn Th Thu Hunh Th Nhung Nguyn Quc Tun L Thanh Hi Nguyn Hong Anh L Th Bch Huyn V Quc Dng L Hoi Nam Danh mc Kho hng Tn kho hng Kho Cng ty Kho i l H Ni Kho i l Nng Hng mua ang i ng Nhm ngn hng Tn nhm Ngn Hng ANZ Ngn Hng u T Pht Trin Chc v Gim c P.G KTT KTTT KTKho KTBHng TP.KD PP.KD NV PKD NV PKD NV PKD NV PKD

0302324598 0302659874 0302657498 0302987421

a ch kho Kho o Kho o Kho o

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Ngn Hng Si Gn Cng Thng Ngn Hng Si Gn Thng Tn Ngn Hng UOB Vit Nam Ti khon ngn hng S trng mc 4213.50.90.20.001 5432.70.80.60.001 4123.60.40.50.001 1234.40.80.18.0012 1234.40.80.18.0013 4321.37.40.19.0001 4321.37.40.19.0002 Tn trng mc Ti khon Vay NH ANZ Ti khon Vay Ngn Hng u T Pht Trin Ti khon Vay NH Si Gn Cng Thng Ti khon VND Si Gn Thng Tn Ti khon USD Si Gn Thng Tn Ti khon VND UOB VietNam Ti khon USD UOB VietNam

1.3 B my k ton v phn quyn s dng phn mm SSP-Accounting (Xem phn 2.4) Nhn s phng k ton gm 3 ngi:

+ K ton trng:

+K ton vin A

Chu trch nhim chung ton b cng tc k ton ti cng ty ng vai tr ngi qun tr trong vic s dng phn mm SSP vi tt c cc quyn dnh cho tt c cc chc nng ca phn mm. Thit lp cc thng s qun tr ban u cho h thng Xem xt v kim tra vic nhp liu v x l chng t ca cc k ton vin phn hnh Kim tra vic lp cc bo co ti chnh Nhp v x l cc phn hnh bn hng, mua hng ha, dch v, qun l hng tn kho, theo di n phi thu, phi tr Khng c quyn s dng cc chc nng khai bo h thng Khng c quyn sa, xa cc chng t nhp nu khng c chng t xt duyt t k ton trng Kim tra v xem xt cc bo co lin quan n phn hnh ph trch

+ K ton vin B

Nhp v x l cc phn hnh thu, chi tin cc loi v cc bt ton tng hp, bt ton khc khng thuc trch nhim ca k ton vin A Khng c quyn s dng cc chc nng khai bo h thng Khng c quyn sa, xa cc chng t nhp nu khng c chng t xt duyt t k ton trng Kim tra v xem xt cc bo co lin quan n phn hnh ph trch

1.4 Quy nh v nhp liu chng t (Xem phn 2.5) + M ha cc chng t nhp liu theo quy c: XX-NNNNN XX l k hiu tt ca loi chng t. V d: PT l phiu thu, PC l phiu chi NNNNN : S th t c lp theo trnh t lin tip trong nm + Thit lp mc nh v gii hn cc ti khon cn thit cho cc mn hnh nhp liu cc nghip v lin quan. V d : Mn hnh phiu thu dng nhp cc nghip v thu tin mt do : Ti khon ghi n ch cho php xut hin cc ti khon bt u bng 111. Ti khon ghi n c thit lp mc nh l 1111 2. Khai bo s d ban u cho h thng mi trong phn mm SSP(Xem li phn 2.2.1 Khai bo cc ti khon v 2.3 Nhp s d u k) Doanh nghip c bng cn i k ton c kim ton vo ngy 31/12/2005 nh sau

58

Bng cn i K ton ngy 31/12/2005 vtnh: VN TI SN A. TI SN LU NG V U T NGN HN I. Tin 1. Tin mt ti qu (gm c ngn phiu) 2. Tin gi ngn hng 3. Tin ang chuyn II. Cc khon tng ng tin III. Cc khon phi thu 1. Phi thu ca khch hng 2. Tr trc cho ngi bn 3. Thu GTGT c khu tr 4. Phi thu ni b - Vn kinh doanh cc n v trc thuc - Phi thu ni b khc 5. Phi thu theo tin hp ng xy dng 6. Cc khon phi thu khc 7. D phng cc khon phi thu kh i IV. Hng tn kho 1. Hng mua ang i trn ng 2. Nguyn liu, vt liu tn kho 3. Cng c, dng c trong kho 4. Chi ph SXKD d dang 5. Thnh phm tn kho 6. Hng ha tn kho 7. Hng gi i bn 8. D phng gim gi hng tn kho (6) (7) (5) (4) 799.945.000 (7.299.579.000) 29.947.946.000 6.224.000.000 27.220.200.000 1.900.000.000 (5.396.254.000) (3) (14) Xem chi tit (1) (2) Ghi ch S tin 77.275.584.000 7.752.525.000 1.248.333.000 6.504.192.000 38.861.930.000 11.789.595.000 28.340.069.000 637.589.000 4.594.311.000 4.594.311.000

59

V. Ti sn lu ng khc 1. Tm ng 2. Chi ph tr trc 3. Chi ph ch kt chuyn 4. Ti sn thiu ch x l 5. Cc khon th chp, k cc, k qu ngn hn B. TI SN C NH V U T DI HN I. Ti sn c nh 1. Ti sn c nh hu hnh - Nguyn gi - Gi tr hao mn ly k 2. Ti sn c nh thu ti chnh - Nguyn gi - Gi tr hao mn ly k 3. Ti sn c nh v hnh - Nguyn gi - Gi tr hao mn ly k II. Cc khon u t ti chnh di hn 1. u t chng khon di hn 2. Gp vn lin doanh 3. Cc khon u t di hn khc 4. D phng gim gi u t di hn III. Chi ph xy dng c bn d dang IV. Cc khon k qu, k cc di hn V. Chi ph tr trc di hn TNG CNG TI SN NGUN VN A. N PHI TR Ghi ch (20) (10) (11) (11) (9) (8)

713.183.000 578.483.000 113.300.000 21.400.000 370.573.246.000 369.412.784.000 279.598.709.000 392.672.596.000 (113.073.887.00 0) 89.814.075.000 99.463.782.000 (9.649.707.000) 907.462.000 253.000.000 447.848.830.000 S tin 309.016.118.000

60

I. N ngn hn 1. Vay ngn hn 2. N di hn n hn tr 3. Phi tr cho ngi bn 4. Ngi mua tr tin trc 5. Thu v cc khon phi np Nh nc 6. Phi tr cng nhn vin 7. Phi tr cho cc n v ni b 8. Cc khon phi tr phi np khc II. N di hn 1. Vay di hn 2. N di hn 3. Tri phiu pht hnh III. Cc khon n khc (17) (16) (12) (13) (14) (3) (15)

110.538.527.000 48.165.513.000 36.103.230.000 11.251.711.000 5.222.782.000 5.808.799.000 380.939.000 3.605.553.000 197.173.187.000 197.173.187.000 -

1.304.404.000 1.324.404.000 138.832.712.000 135.725.482.000 119.832.989.000 (18) 10.358.993.000 5.513.500.000 3.107.230.000 (19) 3.107.230.000 -

1. Chi ph phi tr 2. Ti sn tha ch x l 3. Nhn k qu, k cc di hn B. NGUN VN CH S HU I. Ngun vn v qu 1. Ngun vn kinh doanh 2. Chnh lch nh gi li ti sn 3. Chnh lch t gi hi oi 4. Qu u t pht trin 5. Qu d phng ti chnh 6. Li nhun cha phn phi 7. Ngun vn u t xy dng c bn II. Ngun kinh ph, qu khc 1. Qu khen thng v phc li 2. Qu qun l ca cp trn

61

3. Ngun kinh ph s nghip Ngun kinh ph s nghip nm trc Ngun kinh ph s nghip nm nay 4. Ngun kinh ph hnh thnh ti sn c nh TNG CNG NGUN VN Chi tit cc ti khon 1. Tin mt S hiu ti khon:

447.848.830.000

1111 (VND) 348.333.000 1112 (USD) 900.000.000 (60.000USD * 15.000 VND/USD) 2. Tin gi ngn hng (Xem li phn 2.3.4 Nhp s d chi tit khc) S hiu ti khon: 1121 (VND) M s Tn y D N u k D C u k 1234.40.80.18.0012 Ti khon VN Si Gn Thng Tn 4.100.000.000 4321.37.40.19.0001 Ti khon VN UOB Viet Nam 844.192.000 4.944.192.000 S hiu ti khon: 1122 (USD) T gi: 15.000 VND/USD M s Tn y D N u k D C u k 1234.40.80.18.0013 Ti khon USD Si Gn Thng Tn 900.000.000 4321.37.40.19.0002 Ti khon USD UOB Viet Nam 660.000.000 1.560.000.000 3. Phi thu khch hng, ngi mua ng trc (Xem li phn 2.3.2 S d chi tit phi thu- phi tr) S hiu ti khon: 131 Tn khch hng Cng Ty KPMG Vit Nam Cng Ty UOB Vit Nam Chase Mahattan Cng Ty Quang Minh Cng Ty Thnh Cng D N u k 2.526.000.000 5.695.595.000 3.210.000.000 2.012.782.000 D C u k

3.568.000.000 5.222.782.000 11.789.595.000 Chi tit s d theo tng ha n nh sau: Ngy ha S tin cha Khch hng S ha n n thu Cng Ty KPMG Vit Nam GL/04 - 087124 31/10/2005 1.148.181.818 Cng Ty KPMG Vit Nam GL/04 - 089529 24/10/2005 1.148.181.818 Cng Ty UOB Vit Nam GL/04 - 085214 24/10/2005 2.071.125.455 Cng Ty UOB Vit Nam GL/04 - 085249 24/10/2005 3.106.688.182 Cng Ty Thnh Cng GL/04 - 087856 24/10/2005 3.243.636.364

Thu GTGT 114.818.182 114.818.182 207.112.545 310.668.818 324.363.636

Thnh tin

1.263.000.000 1.263.000.000 2.278.238.000 3.417.357.000 3.568.000.000 11.789.595.000 Cc khon khch hng ng trc: Chase Mahattan: s chng t CM1245 ngy 28/10/2005, Quang Minh: CM1246 ngy 29/10/2005 4. Phi thu khc: (Xem li phn 2.3.4 Nhp s d chi tit khc) S hiu ti khon: 1388 Tn khch hng D N u k D C u k Cng Ty KPMG Vit Nam 799.945.000 799.945.000 5. Hng mua ang i ng (Xem li phn 2.3.3 Nhp s d chi tit hng tn kho) S hiu ti khon: 151

62

M kho: KHMDD Tn hng IBM THINKPAD T30 IBM DESKPRO

VT B B

Ghi ch: Hng mua ca cng ty IBM cha v nhp kho

Tn kho : Kho hng mua ang i ng SL tn Gi tr tn 250 4.000.000.000 278 2.224.000.000 6.224.000.000

6. Hng ho (Xem li phn 2.3.3 Nhp s d chi tit hng tn kho) S hiu ti khon: 1561 Tn kho : Kho Cng ty Tn hng VT SL tn Gi tr tn IBM THINKPAD R32 B 453 6.342.000.000 IBM THINKPAD T30 B 252 4.032.000.000 NETVISTA A22P B 311 5.287.000.000 TOSHIBA DESKPRO B 280 2.100.000.000 COMPAQ DESKPRO B 492 4.378.800.000 IBM DESKPRO B 379 3.032.000.000 XEROX Ci 121 532.400.000 HP LASER Ci 315 1.260.000.000 26.964.200.000 Chi ph mua hng (TK1562) l 256.000.000 7. Hng gi i l bn (Xem li phn 2.3.3 Nhp s d chi tit hng tn kho) S hiu ti khon: 157 Tn kho : Kho i l H Ni Tn hng VT SL tn Gi tr tn IBM THINKPAD R32 B 25 350.000.000 NETVISTA A22P B 30 510.000.000 HP LASER Ci 25 100.000.000 960.000.000 Tn kho : Kho i l Nng Tn hng VT SL tn Gi tr tn IBM THINKPAD T30 B 45 720.000.000 XEROX Ci 50 220.000.000 940.000.000 8. Tm ng (Xem li phn 2.3.4 Nhp s d chi tit khc) S hiu ti khon: 141 H tn nhn vin D N u k D C u k Nguyn Hong Anh 56.000.000 L Th Bch Huyn 50.000.000 V Quc Dng 265.000.000 L Hoi Nam 207.483.000 578.483.000 9. Ti sn c nh hu hnh (Xem li phn 2.3.1- Nhp s d ti khon tng hp) S hiu ti khon: 2112 (Nh ca, vt kin trc) 251.255.000.000 2113 (My mc thit b) 98.761.596.000 2114 (Phng tin vn ti) 42.656.000.000 10. Ti sn c nh v hnh (Xem li phn 2.3.1- Nhp s d ti khon tng hp) S hiu ti khon: 2131 (Quyn s dng t) 99.311.222.000 2135 (Phn mm my tnh) 152.560.000 11. Hao mn TSC (Xem li phn 2.3.1- Nhp s d ti khon tng hp) S hiu ti khon: 2141 (Hao mn TSCHH) (113.073.887.000) 2143 (Hao mn TSCVH) (9.649.707.000) 12. Vay ngn hn (Xem li phn 2.3.4 Nhp s d chi tit khc) S hiu TK : 311 Tn TK : Vay ngn hn

63

M s

Tn y

4123.60.40.50.001 Ti khon vay NH Si Gn Cng Thng 4213.50.90.20.001 Ti khon vay ngn hng ANZ

D N u k 0 0

D C u k 15.644.299.000 32.521.214.000 48.165.513.000

13. N di hn n hn tr (Xem li phn 2.3.4 Nhp s d chi tit khc) S hiu TK : 315 D N u M s Tn y k 0 5432.70.80.60.001 Ti khon vay NH T - Pht trin

D C u k

36.103.230.000 36.103.230.000 14. Phi tr v khon tm ng cho nh cung cp (Xem li phn 2.3.2 S d chi tit phi thu- phi tr) S hiu ti khon: 331 Tn nh cung cp Cng Ty Thin Minh Cng Ty Hong Nguyn Cng Ty Minh Hng IBM USA Corp. Toshiba Corp. Japan D N u k D C u k 2.557.100.000 3.648.450.000 1.982.300.000 3.063.861.000

28.340.069.000 28.340.069.000 11.251.711.000 Chi tit s d theo tng ha n nh sau: Ngy ha S tin cha Nh cung cp S ha n n thu Cng Ty Thin Minh GO/04 - 098743 24/10/2005 2.324.636.364 Cng Ty Hong Nguyn GL/04 - 015435 24/10/2005 1.105.590.909 Cng Ty Hong Nguyn GL/04 - 015491 24/10/2005 2.211.181.818 Cng Ty Minh Hng GL/04 - 084133 24/10/2005 1.802.090.909 928.442.727 IBM USA Corp GL/04 - 071542 24/10/2005 IBM USA Corp GL/04 - 071694 24/10/2005 1.856.885.455

Thu GTGT 232.463.636 110.559.091 221.118.182 180.209.091 92.844.273 185.688.545

Thnh tin

2.557.100.000 1.216.150.000 2.432.300.000 1.982.300.000 1.021.287.000 2.042.574.000 11.251.711.000 Cc khon ng trc cho nh cung cp: Todhiba Corp s chng t DM2345 ngy 15/07/2005 15. Thu v cc khon phi np cho nh nc S hiu ti khon: 33311 (Thu GTGT u ra phi np) 3.284.500.000 3334 (Thu thu nhp doanh nghip) 2.524.299.000 16. Phi tr, phi np khc S hiu ti khon: 3388 Tn nh cung cp D N u k D C u k 3.605.553.000 Cng Ty Thin Minh 3.605.553.000 17. Vay di hn S hiu TK : 341 D N u M s Tn y D C u k k 5432.70.80.60.001 Ti khon vay NH T - Pht trin 197.173.187.000 197.173.187.000 18. Li cha phn phi S hiu TK : 4212 (Li nm nay) 10.358.993.000 19. Qu khen thng: Chi tit qu khen thng 20. Chi tt chi ph u t xy dng c bn d dang

64

2.THC HNH CC NGHIP V PHT SINH1. Nhp kho ton b l hng mua ang trn ng i ca Cng ty IBM thng trc v nhp kho cng ty theo phiu nhp kho s PNK-0001, ngy 02/01/2006. (Xem li 3.1.1 Nghip v nhp kho

hng mua ang i ng)

Chi ph vn chuyn 8.800.000 (trong VAT 10%) thanh ton bng tin mt. Ha n c seri AK/04-N s 102938 ngy 02/01/2006 ca Cng Ty Giao Nhn in Bin MST: 0302412398 Add: 245 in Bin Ph, Q.BT ( Xem li 3.1.2 Nghip v ghi nhn chi ph mua hng) 2. Nhn giy bo c s GBC-001, ngy 05/01/2006 ca Ngn hng UOB VitNam, v vic khch hng UOB VietNam chuyn khon thanh ton tin mua hng ca thng trc vi s tin: 2.278.238.000 theo ha n GL/04 s 085214.(Xem li 3.2.2.5 Thu tin bn hng) 3. Chi tin mt thanh ton li vay ngn hn cho NH ANZ 200.000.000 v NH SG cng thng 120.000.000, phiu chi s PC-0001, ngy 06/01/2006 (Nhp trong phn k ton tin mt/phiu 4. Bn hng cho khch hng Anh Tun, ha n c serie AL/04-N 023658 ngy 06/01/2006, thu sut VAT 10%, chi tit nh sau: M s hng Lng n gi Thnh tin Ghi ch PC-004 100 20.000.000 2.000.000.000 Thu GTGT 200.000.000 VAT10% 2.200.000.000 Ch : - Yu t c dng theo di Doanh thu bn hng cho tng nhn vin kinh doanh tip th lm cn c tnh lng hay hoa hng bn hng. - Phiu xut kho hng bn, chng trnh t ng pht sinh nu bn c ng k bt ton xut kho t ng.

chi)

(Xem li 3.2.2.1 Nghip v bn hng v 3.2.2.2 Xut kho hng i bn)5. Thc hin thanh ton tm ng cho Nhn vin Quc Dng, chi tit nh sau: - Tin mua 02 ci my pht in ELECTRIC R456 ca Cng Ty My mc Thit b S 02, ha n AX/04-N 023654 ngy 08/01/2006: 110.000.000/ci (trong VAT 10%). - Chi ph vn chuyn: 2.200.000 (trong VAT 10%), ha n GL/04-N 056241 ngy 08/01/2006 ca Cng Ty Vn ti S 02 MST: 0302657412 , Add: 145 Nguyn Tt Thnh, Q.04. - Tin cng tc ph: 2.500.000 ng theo bng k s (BKE-0010) ngy 08/01/2006. - Thu hon tin tm ng: 40.300.000 ng, phiu thu s PT-0001, ngy 08/01/2006.

(Xem li 3.3.1 Bt ton khc v nghip v thu tin nhp trong phn phiu thu)

6. Nhn giy bo c s GBC-0019 ngy 09/01/2006 ca Ngn hng UOB VietNam: khch hng KPMG VietNam thanh ton 600.000.000 ng cho ha n GL/04 s 087124 v 300.000.000 ng cho ha n GL/04 s 089529. (Xem li 3.2.2.5 Thu tin bn hng) 7. Rt tin gi ngn hng UOB VietNam v nhp qu tin mt: 2.500.000.000 ng, phiu thu s PT-0002 ngy 10/01/2006. (Nhp trong phn giy bo n HOC phiu thu) 8. Nhp khu l hng 120 my TOSHIBA DESKPRO (m s PC-001) ca Toshiba Corp. vi s ha n INV-031465 ngy 10/01/2006, trong : Gi CIF: 5.500.000 ng/Ci, thu nhp khu: 20%, thu GTGT: 10% 65

Thu nhp khu v thu GTGT hng nhp khu chi bng tin mt theo phiu chi s PC-002 ngy 11/01/2006. Chi ph vn chuyn: 5.000.000 ng cha thanh ton cho nh cung cp Cng Ty Vn Ti S 02.

(Xem li 3.1.3 Mua hng )

9. Nhn giy bo c s GBC-0145 ngy 13/01/2006 ca Ngn hng UOB VietNam: khch hng Anh Tun thanh ton 2.156.000.000 ng cho ha n s AL/04-N 023658, khch hng c hng chit khu thanh ton 2%: 44.000.000 ng. . (Xem li 3.2.2.5 Thu tin bn hng) 10. Nhn giy bo n s GBN-0234 ngy 13/01/2006 ca Ngn hng Si gn Thng Tn: Cng ty thanh ton tin cho khch hng Minh Hng theo ha n GO/04 s 084133: 1.982.300.000 ng.(Xem li 3.1.4 Thanh ton cho ngi bn) 11. Thu tin mt phiu thu s PT-0002 ngy 13/01/2006 do bn TSC thanh l t thng trc: 23.000.000ng, thu VAT 10%, ha n pht hnh s AL/04-N 023670 cho Cng Ty Ninh Bnh (MST: 0302659874, Add: 165 L i Hnh, Q.11).(Nhp trong phn phiu thu) 12. Thu tin mt t dch v bo hnh my tnh cho Cng ty Thnh Cng: 5.000.000 ng, thu VAT 10%, ha n pht hnh s AL/04-N 023680 ngy 15/01/2006, phiu thu PT0003.(Nhp 13. Thanh ton tin tm ng ca nhn vin Bch Huyn, chi tit nh sau: - Mua dng c vn phng: 44.000.000 (trong VAT 10%), ha n s GX/04-M 032587 ngy 15/01/2006 ca Cng ty thit b vn phng phm BNP (MST: 0302984562, Add: 182 L Li, Q.01). - Tin cng tc ph: 1.500.000

trong phn phiu thu)

(Xem li 3.3.1 Bt ton khc v nghip v thu tin nhp trong phn phiu thu)

3.1.4 Thanh ton cho ngi bn, 3.1.5 chit khu mua hng)

14. Nhn giy bo n GBN-0236 ngy 15/01/2006 ca Ngn hng Si gn Thng Tn: thanh ton 43.891.848 gi tr hp ng qung co cho Cng ty Qung Co t Vit theo ha n s GX/04-N 065748 ngy 12/01/2006. Chit khu thanh ton c hng 2% (895.752). .(Xem li 15. Bn hng cho Cng Ty TNHH Hong Kim phiu bn hng s PBH-0002 ( MST: 0302658497, Add: 132 Bi Th Xun, Q.01), ha n AL/04-N s 023682 ngy 15/01/2006, chi tit nh sau: M KH M s Lng n gi Thnh tin Ghi ch KHTN 006 PC-005 20 22.000.000 440.000.000 KHTN 006 PC-001 45 13.000.000 585.000.000 KHTN 006 Thu GTGT 102.500.000 1.127.500.000 Ch : - Khi ghi nhn nghip v doanh thu bn hng, chng trnh s t ng pht sinh phiu xut kho hng bn theo bt ton ng k xut kho t ng.

(Xem li 3.2.2.1 Nghip v bn hng v 3.2.2.2 Xut kho hng i bn)16. Chi tm ng lng t I thng 01 theo phiu chi s PC-003 ngy 15/01/2006 cho nhn vin, chi tit nh sau: - B phn bn hng: 46.520.000 - B phn qun l doanh nghip: 69.100.000 - B phn k thut: 78.680.000

(Nhp trong phn phiu chi)

66

17. Chi chi ph bo hnh hng ha theo phiu chi s PC-004 ngy 15/01/2006: 58.981.000.

(Xem li 3.3.1 trong phn bt ton tng hp)

18. Cng ty thanh l mt my Photocopy hng theo s phiu GTS-0010 ngy 16/01/2006, nguyn gi: 18.600.000, khu hao: 14.880.000. Tin mt thu c t thanh l 1.200.000 theo phiu thu PT-0005 ngy 16/01/2006. (Nhp trong phn bt ton khc v phiu thu) 19. Nhn giy bo tin in thoi theo ha n DT/01-N s 023654 ngy 17/01/2006 ca Bu in Tp.HCM (MST: 0302654189-1, Add: 02 Hng Vng), chi tit nh sau: - B phn bn hng: 12.940.050, thu VAT 10%: 1.924.005 - B phn qun l: 6.688.850, thu VAT 10%: 668.885

(Xem li 3.1.3 Mua hng ha- dch v)

(Xem li 3.1.4 Thanh ton cho ngi bn) Ch : Nghip v 19+20 c th gp chung v nhp trong phn phiu chi

20. Thanh ton cc in thoi cho Bu in Tp.HCM theo phiu chi s PC-005 ngy 17/01/2006: 21.591.790

trong phn phiu thu)

21. Thu tin mt 15.000 USD (t gi 15.458 VND/USD) t khon n kh i ca Cng Ty Minh Tr theo phiu thu s PT-006 ngy 17/01/2006. Khon n ny xa s t nm ngoi. (Nhp

3.1.4 Thanh ton cho ngi bn)

22. Nhn giy bo n s GBN-0330 ngy 18/01/2006 ca Ngn hng SGTTn: thanh ton ton b tin hng cho Cng Ty Thin Minh theo ha n GO/04 s 098743: 2.557.100.000.(Xem li 23. Xut kho hng gi i l ti H Ni theo phiu xut kho s PCK-002 ngy 19/01/2006, chi tit nh sau: - PC-006: 120 my - PC-003: 100 my - PR-002: 50 my

(Xem li 3.2.2.6 Xut kho hng gi i bn)

Chi ph vn chuyn i H Ni l 9.950.000 tr bng tin mt theo phiu chi s PC-006 ngy 19/01/2006. (Nhp trong phiu chi) 24. Nhn giy bo n s GBN-0425 ngy 20/11/2004 ca Ngn hng UOB VietNam: Cng ty tm np thu thu nhp doanh nghip 208.333.000. (Nhp trong giy bo n) 25. Chi tr cp ngh vic cho nhn vin T An: 10.500.000 theo phiu chi s PC-007 ngy 20/01/2006. (Nhp trong phiu chi) 26. Chi 10.000.000 theo ngh ca Cng on c duyt trong : chi i hi cng on 5.000.000, chi tr cp kh khn t xut 2.000.000, chi tr cp BHXH 3.000.000 (Phiu chi s PC-008 ngy 22/01/2006). (Nhp trong phiu chi) 27. Khch hng Hong Kim tr li 01 my xch tay b trc trc k thut, Cng ty lp bin bn nhn hng v cn tr vo cng n ca khch hng, chi tit cho ha n AL/04-N s 023682 Ghi ch: ghi ha n m s AL/04-N 023690 ngy 22/01/2006.

(Xem li 3.2.2.3 Hng bn b tr li)

67

28. Nhn giy bo c s GBC-0223 ngy 22/01/2006 ca Ngn hng SGTT: khch hng Hong Kim thanh ton s tin 1.103.300.000. (Xem li 3.2.2.5 Thu tin bn hng) 29. ng tin BHXH: 56.000.000 qua ngn hng UOB VietNam theo giy bo n s GBN-0463 ngy 24/01/2006. (Nhp trong giy bo n) 30. Nhn bng k bn hng (phiu bn hng i l s PBHDL-0015 ngy 24/01/2006) cng vi tin hng bn c trong thng 01 ca i l nng, chi tit nh sau: - 20 my IBM THINKPAD T30 (PC-005): 22.000.000/ci, thu VAT 10% - 35 my in XEROX (PR-001): 7.000.000/ci, VAT 10% Trong : Hoa hng i l Nng 5%: 37.675.000 Phn cn li 715.825.000 nhp qu tin mt theo phiu thu s PT-007 ngy 25/01/2006.

(Xem li 3.2.2.1 Nghip v bn hng , 3.2.2.2 Xut kho hng i bn, 3.2.2.4 Chit khu thanh ton v hoa hng bn hng, 3.2.2.5 Thu tin bn hng)31. Nhn bng k chi ph (BKCP-0010 ngy 24/01/2006) ca nh thu xy dng Kinh (MST: 0302986541, Add: 152 H Tng Mu) cho khon pht sinh lin quan n vic sa cha kho hng (Chi ph XDCBDD): 368.546.000, VAT: 25.877.000. Cng ty thanh ton cho khch hng ton b s tin qua ti khon Ngn hng UOB VietNam theo giy bo n s GBN-0472 ngy 25/01/2006. (Nhp trong giy bo n) 32. Nhn bn giao cng trnh sa cha nh kho hon thnh v a vo s dng. Gi tr trn bin bn l 1.276.008.000 (theo s phiu BBTS0002 ngy 25/01/2006). Trc y cng ty trch trc vo chi ph bn hng 1.304.404.000 (xem bng cn i k ton chi ph phi tr). Khon trch d 28.396.000 phi hon nhp. (Nhp trong phn bt ton khc) 33. Bn hng cho Cng Ty Chase Mahattan, ha n AL/04-N s 023690 ngy 25/01/2006, chi tit nh sau: M s hng Lng n gi Thnh tin Ghi ch PC-002 50 13.400.000 670.000.000 PC-004 20 20.000.000 400.000.000 Thu GTGT 107.000.000 1.177.000.000 Ch : - Khi ghi nhn nghip v doanh thu bn hng, chng trnh s t ng pht sinh phiu xut kho hng bn theo bt ton ng k xut kho t ng.

(Xem li 3.2.2.1 Nghip v bn hng , 3.2.2.2 Xut kho hng i bn)

34. Phiu chi PT009 chi tin mt thanh ton tin qung co theo ha n QC/04-N s 032650 ngy 25/01/2006 cho Bo SGGP (MST: 0302654187-1, Add: 132 L Chnh Thng): 5.500.000, trong VAT 10%.(Nhp trong phiu chi) 35. Rt tin gi Ngn hng UOB VietNam (ti khon VND) v nhp qu tin mt 500.000.000 phiu thu s PT-0145 ngy 25/01/2006. (Nhp trong phn giy bo n HOC phiu thu) 36. Nhn giy bo n s GBN-0473 ngy 25/01/2006 ca Ngn hng UOB VietNam: thng bo chuyn tin t ti khon VND 1.000.000.000 sang ti khon k qu k cc ca ACB m L/C.(Nhp trong phn giy bo n) 37. Xut TSC (Phng tin vn ti) qua s dng i gp vn lin doanh di hn theo ha n AL/04-N 023695 ngy 25/01/2006. TSC ny c nguyn gi 250.000.000, gi tr hao mn ly 68

ton khc)

k 50.000.000. Ban nh gi nh gi gi tr ca ti sn ny l 180.000.000. (Nhp trong Bt 38. Nhn bng k bn hng s PBHDL-0016 ngy 26/01/2006 vi tin hng bn c trong thng 11 ca i l H Ni, chi tit nh sau: - 52 my xch tay NETVISTA A22P : gi cha thu 23.000.000/ci, VAT 10%. - 48 my IBM DESKPRO : gi cha thu 12.000.000/ci, thu VAT 10%. - 17 my in HP LASER : gi bn cha thu 6.400.000/ci, thu VAT 10%. Trong : Tin hoa hng i l 5%: 94.040.000 Phn cn li 1.974.840.000 c chuyn khon vo ti khon ngn hng UOB VietNam theo giy bo c s GBC-0224 ngy 26/01/2006.

(Xem li 3.2.2.1 Nghip v bn hng , 3.2.2.2 Xut kho hng i bn, 3.2.2.4 Chit khu thanh ton v hoa hng bn hng, 3.2.2.5 Thu tin bn hng)39. Tm trch lp cc qu sau (s phiu TTQ-0001 ngy 30/01/2006): - Qu u t pht trin: 75.000.000 - Qu khen thng: 25.000.000 - Qu phc li: 35.000.000

(Nhp trong cc bt ton tng hp)

40. Lng thng 01/2006 nh sau ( bng lng s BL-0011 ngy 30/01/2006): - B phn bn hng: 98.622.400 - B phn qun l: 146.492.000

(Nhp trong cc bt ton tng hp)

41. Trch BHXH, BHYT, KPC theo t l quy nh ( theo s phiu TBH 0011 ngy 30/01/2006).

(Nhp trong cc bt ton tng hp)

42. Chi lng t II: 405.300.000 theo phiu chi s PC-0010 ngy 30/01/2006. (Phn Phiu chi) 43. Bng phn b chi ph tr trc trong thng 01 (theo s phiu BPB-0001) l 12.834.600, chi tit nh sau: - B phn bn hng: 55% - B phn qun l: 45%

(Nhp trong cc bt ton tng hp)

44. Phn b chi ph mua hng cho hng bn ra trong thng 01 (theo s phiu BPB-0002 ngy 30/01/2006)

(Nhp trong cc bt ton tng hp)

45. Bng phn b khu hao TSC trong thng (BKH-0001): - TSC hu hnh: 1.505.572.000 (trong : b phn bn hng 828.064.600, b phn QLDN 677.507.400). - TSC v hnh: 125.416.600 (trong : 55% cho b phn bn hng, 45% cho b phn QLDN).

(Nhp trong cc bt ton tng hp)

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3. YU CU1. Nhp cc nghip v pht sinh trong thng 01/2006 vo h thng theo cc nhim v, chc nng c phn cng trong phng k ton. 2. Thc hin vic tng hp, kt chuyn s d v xc nh kt qu kinh doanh thng 01/2006.

(Xem li 3.3.2 ng k cc bt ton t ng kt chuyn)

3. Xem cc bo co sau trong thng 01/20046: (Xem 3.3.4 Phn bo co) Ti chnh: Bng cn i pht sinh Bng cn i k ton Bng bo co kt qu hot ng kinh doanh Bo co lu chuyn tin t Bng k ha n, chng t dch v mua vo, bn ra T khai thu GTGT S sch k ton: S nht k chung S ci ti khon S chi tit ti khon S nht k bn hng, mua hng S nht k thu, chi tin mt Bng nhp xut tn kho VT-HH Qun tr: Bng k doanh thu Tng hp cng n theo i tng Tng hp cng n theo tui n Phn loi cng n theo cc tui Bng k bn hng theo khch hng, mt hng Bng k Li l theo tng khch hng, mt hng 4. Kha s v chuyn s d sang k sau (Xem phn 3.3.3 Kha s v chuyn s d)

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