Luận văn hoàn thiện kế toán bán hàng và xác định kết quả bán hàng tại công ty cổ phần thương mại bài thơ

-o0o - : A20088 2014 -o0o - : Th.S : A20088 : 2014 Thang Long University Library n Thang Long University Library DOANH 1.1 .1 1.1.1 1.1.2 1.1.3 .3 1.1.4 .3 1.1.5 1.2.1 1.2.2 10 1.3 18 1.3.1 18 1.3.2 20 1.3.3 23 1.4 24 25 2.1 25 2.1.1 25 2.1.2 26 2.1.3 27 2.1.4 29 2.1.5 31 2.2 32 2.2.1 32 2.2.2 34 2.2.3 34 2.2.4 37 2.2.5 45 66 3.1 66 3.1.1 66 3.1.2 .66 3.1.3 .67 3.2 .68 Thang Long University Library BH BHTN BHXH BHYT CCDC CP CPBH CPQLDN CPTM CPTM DT DTBH DTT GTGT GVHB K/c KK KKTX KQKD P/b SD TK Doanh thu 14 14 .15 15 16 16 16 18 20 22 23 24 27 29 31 Thang Long University Library 33 35 36 36 .38 39 39 41 41 .42 43 44 46 46 47 .49 .50 51 .51 52 53 54 55 - 56 .58 .59 .61 - 62 - 63 64 .70 70 .71 - 72 .73 74 75 Thang Long University Library 2.29 911 - X DN - TK (HH, KH) 31/10 cung 3.114.642.252 31/10 PKT 511 31/10 PKT 515 31/10 PKT 632 2.480.179.810 31/10 PKT 641 112.552.600 31/10 PKT 642 85.485.291 31/10 PKT 635 2.275.000 31/10 PKT 711 31/10 PKT 821 111.622.888 4211 334.868.663 31/10 12.235.500 37.500 3.126.915.252 3.126.915.252 ( (3.114.642.252 - 2.480.179.810) (112.552.600 + 85.485.291) = 436.424.551 63 2.30 DN -BTC ) SH ghi SC NT TK sang 7/10 PXK1089 7/10 X 632 15.000.000 156 7/10 7/10 X 131 15.000.000 22.999.999 511 3331 29/10 PX10107 29/10 X 632 20.909.090 2.090.909 7.500.000 156 29/10 29/10 Doanh X 131 7.500.000 11.500.000 511 3331 29/10 PXK10256 X 31/10 X 30/10 30/10 30/10 X 31/10 313.636 31.364 632 12.000.000 156 131 511 3331 345.000 12.000.000 18.399.999 16.727.272 1.672.727 31/10 31/10 PC345 P/B X 31/10 X 40.692.100 641 13.680.180 8.138.620 9.272.905 109.093.000 31.091.505 70.987.567 70.987.567 6414 8.421.074 6424 hao 31/10 68.400.900 642 334 338 334 111 31/10 6411 6421 334 31/10 X 521 3331 1111 30/10 29/10 10.454.545 1.045.455 1.561.614 214 31/10 P/B 31/10 X 6412 9.982.688 3.115.640 64 Thang Long University Library 1421 31/10 p/b CCDC 31/10 X 6423 3.115.640 157.500 1422 31/10 p/b CCDC 31/10 X 157.500 6413 2.421.772 6423 2.227.424 2428 31/10 PKT 31/10 X 31/10 X 6417 13.181.818 6427 1331 112 31/10 PKT 4.649.196 3.295.455 1.772.272 6417 9.381.818 18.250.000 1421 31/10 31/10 PKT PKT 31/10 X 31/10 X 31/10 X 6422 3.018.182 1331 31/10 PKT 9.381.818 301.818 111 6427 1421 3.320.000 27.272.727 6428 3.506.000 27.272.727 111 31/10 PKT 31/10 X 511 3.506.000 3.114.642.252 911 31/10 PKT 31/10 X 3.114.642.252 911 2.480.179.810 632 31/10 PKT 31/10 X 911 641 31/10 PKT 31/10 X PKT 31/10 31/10 PKT 31/10 31/10 PKT X K/c X 31/10 X 112.552.600 112.552.600 911 642 31/10 2.480.179.810 85.485.291 85.485.291 911 637 711 911 911 4211 2.275.000 2.275.000 37.500 37.500 334.868.663 334.868.663 ) 65 M TS GI I NK K T QU NH PH 3.1 3.1.1 Nh kinh doanh tro an l Trong 3.1.2 m - : - 66 Thang Long University Library - : doanh - h V c c u C 3.1.3 m v 67 kinh h cu th m B li h n k ,v v h t l ng v c kho tr h theo l ng l n B t ngo vi tr h th m hai kho chi ph tr n c ng ty c c m ph n b ti l g nh gi k t ghi ch thu ti v d theo d , 3.2 68 Thang Long University Library s nh t cu C ng ty s d th m B d theo d v h t nl k ph n b ti l g v B hi x h gi k ng v c c kh tr theo l ng l n s t h 69 3.1 NV tên (1) 101009007 101987678 100987564 100012345 109876543 c (2) y n (3) (4) n Thu An NVBH n t Công NVBH ng NVBH Loan NVBH n i Vân n ng ng 1.900.000 1.900.000 1.900.000 1.900.000 4.000.000 Nga y theo doanh (6=4/5) (5) y công (7) (8) 28 28 28 28 28 67.857 67.857 67.857 67.857 142.857 29 800.000 28 600.000 28 1.000.000 26 500.000 27 (0%) BHXH (7%) BHYT (1,5%) c n BHTN (1%) (11) (12) (13) (14) 28.500 28.500 28.500 28.500 60.000 19.000 19.000 19.000 19.000 40.000 ng c (9) (10=6*7+8+9) 200.000 200.000 200.000 200.000 550.000 2.967.857 2.700.000 3.100.000 2.464.286 4.407.143 133.000 133.000 133.000 133.000 280.000 m n t c nh ng (16=11+12 +13+14+15) (15) 50.000 (17=10-16) 180.500 180.500 130.500 180.500 380.000 2.787.357 2.519.500 2.969.500 2.283.786 4.027.143 3.2 Công TT Công theo (0% ) (1) (2) (3) (4) (5) (6=4*5) (7) ky I (8) (9=6+7+8) (10) BHXH (7% ) BHYT (1.5% ) BHTN (1% ) (11) (12) (13) (14) (15=11+12 (16=9-10-15) +13+14) 28 3,5 98 7.161.538 1.995.000 9.156.538 465.500 99.750 66.500 631.750 8.524.788 27 3,2 86,4 6.313.846 1.520.000 7.833.846 425.600 91.200 60.800 577.600 7.256.246 TP 27 3,2 86,4 6.313.846 1.520.000 7.833.846 425.600 91.200 60.800 577.600 7.256.246 NV 28 2,0 56 4.092.308 4.092.308 266.000 57.000 38.000 361.000 3.731.308 NV 27 1,78 48,06 3.512.077 3.512.077 236.740 50.730 33.820 321.290 3.190.787 Phan Long Giang 40.692.100 70 Thang Long University Library (17) 3.3 DN - TK (KH.) 31/10/13 TH009/13 31/10/13 TH009/13 31/10/13 31/10/13 31/10/13 TH010/13 TH010/13 TH011/13 31/10/13 BN014/13 31/10/13 TH015/13 31/10/13 3341 T13/2013 T10/13 338 8.774.293 3.115.400 2.421.772 8.421.074 112 , T10/13 68.400.900 1421 1422 2141 T10/2013 13.181.818 1421 9.381.818 911 ->911 113.697.075 113.697.075 113.697.075 H c c 8.774.293 TK 3382 8.774.293 762.982 TK 3383 6.485.347 TK 3384 1.144.473 TK 3389 381.491 71 kinh 3.4 642DN - TK (KH) 30/10/13 TH009/13 30/10/13 TH009/13 30/10/13 PC055/13 30/10/13 TH010/13 30/10/13 TH010/13 30/10/13 TH011/13 30/10/13 BN014/13 30/10/13 TH016/13 30/10/13 PC058/13 30/10/13 3341 >911 27.272.727 111 T10/13 3.295.455 1421 T10/13 1.561.614 112 T10/13 2.227.424 2141 T10/13 157.500 2428 T10/13 3.018.182 1421 T10/13 4.317.432 111 BHTN, 40.692.100 338 VP 3.506.000 911 86.048.434 86.048.434 86.048.434 72 Thang Long University Library 3.5 TK 334 TK 338 BHXH BH p 334 TK 3382 BHYT BHTN TK 3383 TK 3384 TK 3389 TK 338 TK 641 38.149.090 30.251.810 68.400.900 762.982 6.485.345 1.144.473 381.491 8.774.291 77.175.191 TK 642 18.771.445 21.920.655 40.692.100 375.429 3.191.146 563.143 187.714 4.317.432 45.009.532 3.984.437 853.808 569.205 5.407.450 5.407.450 2.561.424 1.138.410 18.499.173 127.592.173 TK 334 56.920.535 52.172.465 109.093.000 1.138.411 13.660.928 ) 73 3.6 DN - TK KH 31/10 3.114.642.252 31/10 PKT 511 31/10 PKT 515 31/10 PKT 632 2.480.179.810 31/10 PKT 641 113.697.075 31/10 PKT 642 86.048.424 31/10 PKT 635 2.275.000 31/10 PKT 711 31/10 PKT 821 111.178.136 4211 333.536.207 31/10 12.235.500 37.500 3.126.915.252 3.126.915.252 (3.114.642.252 - 2.480.179.810) (113.697.075 + 86.048.424) = 434.716.933 74 Thang Long University Library - - 632 159 - - 632 159 - 159 632 3.7 T 106780 106889 SL 19 99.933 1.898.537 5.400.000 5.320.000 80.000 1.040.000 106914 1.990.986 13 Ti vi SS 21 inch 2.090.909 10.480.000 10.350.000 130.000 650.000 30.908.678 632 30.908.678 159 30.908.678 75 Trong xu th h i nh p n n kinh t doanh nghi u Xu th c a m t n n kinh t h i nh p ch nh ng doanh nghi p ho v nh t cho cho u qu M t doanh nghi p mu cc n d n kh it ph ng nh c ni th hi n r u qu ho ic ct pt B c i gian th c t p t n th y r g ng ti p thu nh ng ki n th ct n, kinh nghi m th c t ng c a doanh nghi c t p t ng h b s nh c bi cs tb n ch o th ct pc b oc c a i nh t mong nh n t t nghi p c c thi Cu Kim La s bi , ch b i gi ng d K u ki ct u H L ct p Thang Long University Library xu t b ng Th Loan (2013), qu PGS.TS Nguy xu t b n Quy nh s qu - 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