Bt He Thong Thong Tin Ke Toan

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    H thng thng tin k ton - 1-

    1. Khi qut chung v cng ty c phn Tng Bch Ho

    Cng ty c phn Tng Bch Ho (TBH -General Department Store Joint Stock

    Company) l doanh nghip c phn hot ng trong lnh vc thng mi dch v.

    Tr s : 38 Phan nh Phng, Ba nh, H ni.in thoi : 04- 8455012 Fax: 04- 8455012

    Vn iu l : 14.000.000.000 ( Mi bn t ng).

    Ti khon : 43110102117

    Chi nhnh NH No & PTNT Thanh Tr-H ni

    1.1 Chc nng kinh doanh ch yu ca Cng ty

    Cng ty c phn Tng Bch ha l doanh nghip c chc nng kinh doanh tng

    hp, trong c chc nng kinh doanh ni a v kinh doanh xut nhp khu. Cc mthng ca cng ty c th mnh truyn thng l go, nng sn thc phm, phn bn, thp,

    ho cht C th trong thi gian va qua cng ty Tng Bch Ho hot ng trong

    cc lnh vc sau:

    - Trc tip xut khu v xut khu y thc cc mt hng Go, nng sn, thc phm.

    - Trc tip nhp khu v nhp khu y thc cc mt hng vt t, st thp, nguyn

    liu bt giy, hng tiu dng, phn bn cc loi.

    - T chc sn xut v kinh doanh hng bch ha.- Kinh doanh tng hp trong c hng bch ha, vn phng phm, hng nng sn,

    hng kim kh, in my, thit b ph tng, vt t bo h lao ng,

    - Cung cp dch v cho thu kho hng v vn ti.

    1.2 c im t chc b my k ton

    Mun qun l hiu qu hot ng sn xut kinh doanh, cc doanh nghip khng

    phn bit thnh phn kinh t, loi hnh kinh doanh, hnh thc s hu hay lnh vc hot

    ng u phi s dng hng lot cc cng c qun l khc nhau. Trong , k ton ccoi l cng c hu hiu v cn thit.

    Trc nhu cu qun l ca cng ty cng vi c im kinh doanh hin ti, b my

    k ton ca cng ty c t chc theo hnh thc tp trung. Ton b cng ty tc k ton

    c thc hin tp trung ti phng k ton. Khi c nghip v kinh t pht sinh, k ton

    vin kim tra, xem xt v cn c vo chng t gc hch ton cc nghip v lin

    quan.

    Vn Thu Hng Cao hc k ton 18K

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    H thng thng tin k ton - 2-

    Cn c vo c im t chc sn xut v kinh doanh, vo yu cu qun l ca cng

    vic cng nh trnh ca cc k ton vin. T nm 2006, cng ty c phn Tng Bch

    Ho a vo p dng h thng k ton my s dng phn mm k ton Fast Accounting

    . Phn mm k ton ny c mua v c xy dng, iu chnh ph hp vi c im

    kinh doanh, t chc hch ton k ton ti cng ty. Nh vy m cng tc k ton c

    din ra nhanh chng, d dng, thun tin, p ng kp thi cho nhu cu qun l, m

    bo tin cng vic cc khu.

    2. c im quy trnh tiu th hng ho

    Hot ng tiu th hng ho l hot ng chnh ti cng ty c phn Tng Bch Ho

    do vy quy trnh th tc bn hng c quy nh cht ch cho tng b phn. Mi khu

    cng vic nu r trch nhim v quyn hn cho tng i tng ring. Chnh v vy, hot

    ng kinh doanh em li hiu qu v cng tc qun l cng c st sao, thun li.

    2.1 Cc hot ng ca chu trnh doanh thu

    -Nhn v x l n t hng ca khch hng

    - Lp lnh bn hng v phiu xut kho

    - Lp ho n gi tr gia tng

    - Xut hng, giao hng n ni yu cu

    - Ghi nhn cc nghip v bn chu vo cc S ti khon c lin quan (nu cng ty

    bn chu)

    - Ghi nhn cc khon gim tr doanh thu, cc khon gim tr n phi thu nu n c

    pht sinh

    - Thu tin ca khch hng v ghi s k ton nghip v khch hng thanh ton.

    2.2 Phn cng cng vic lin quan ti tiu th hng ho nh sau:

    - B phn kinh doanh c trch nhim tm kim bn hng, thc hin cc tho thun

    cn thit i n k kt c hp ng kinh t.

    - K ton c nhim v theo di hng ho nhp, xut, tn, vit ho n bn hng,

    theo di cng n i vi tng khch hng, lp bo co bn hng, i chiu s liu v

    hng ho, lp bng k khai thu u ra...

    Vn Thu Hng Cao hc k ton 18K

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    H thng thng tin k ton - 3-

    - Th kho: Cn c vo phiu nhp, phiu xut v ho n nhp,xut hng v vo

    th kho. Cui thng, cui qu tin hnh i chiu vi k ton.

    3. Cc chng t c s dng trong quy trnh

    Cc chng t c s dng trong quy trnh tiu th gm c :

    3.1 n t hng ca khch hng

    n t hng l cn c khi u cho nghip v bn hng, thu tin ti doanh

    nghip. Mc ch lp n t hng gip cho doanh nghip nm r nhu cu ca khch

    hng c s phc v tt nht. n t hng gm cc ni dung c bn sau:

    - Tn khch hng, a ch

    - Mt hng yu cu: chng loi, s lng, yu cu cht lng- Thi gian, a im giao nhn.

    3.2 Hp ng kinh t

    Hot ng tiu th hng ho c bt u khi cng ty tin hnh k kt hp ng

    vi khch hng. Hp ng mua bn c xy dng trn c s n t hng ca khch

    hng hoc th cho hng do b phn kinh doanh ca cng ty gi n cho cc khch

    hng. Hp ng kinh t l c s php l u tin cng ty tin hnh thu mua hng hav chuyn giao cho khch hng.

    Ni dung ca hp ng kinh t quy nh trch nhim cng nh quyn hn ca cng

    ty cng khch hng trong vic chuyn giao quyn s hu, s dng hng ho cng nh

    cc ngha v thanh ton lin quan.

    Cc iu khon hp ng kinh t bao gm:

    - iu 1: Ch th tham gia hp ng

    - iu 1: Tn hng, s lng, gi c

    - iu 2: Quy cch sn phm, a im giao nhn, Thi gian giao hng:

    - iu 3: Phng thc thanh ton:

    - iu 4: iu khon chung

    3.3Lnh bn hng

    Trn c s n t hng, hp ng kinh t tho thun vi khch hng, cng ty

    Vn Thu Hng Cao hc k ton 18K

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    H thng thng tin k ton - 4-

    tin hnh thu mua hng ho hoc xem xt s hng tn kho xut bn. Phng kinh

    doanh lp khi Lnh bn hng c ngh mua hng ca khch hng. Lnh bn hng gm

    cc ni dung

    - Tn, chng loi, s lng mt hng xut

    - Ni xut

    - Tn, a ch ngi nhn hng, phng tin vn chuyn

    3.4Ho n gi tr gia tng

    Tip theo, k ton tiu th lp ho n GTGT. Trn ho n s ghi trc tip s

    lng, n gi v thnh tin ca tng mt hng. v gi tr hng bn cha thu, thu

    GTGT, tng thanh ton v th trng n v phi k tn, ng du.

    Ho n l cn c chnh k ton phn nh nghi p v tiu th. Ti cng ty c

    phn Tng Bch Ho, ho n c in trc tip bng my do m bo c yu cu

    chnh xc, sch e p.

    3.5Phiu xut kho

    Cng vi , k ton thnh phm lp phiu xut kho ghi r ni dung mua hng,

    chng loi xut x hng ho lm cn c xut kho xc nhn v kim tra cc mt

    hng c xut giao cho khch hng

    Nhn vin phng kinh doanh em ho n v phiu xut kho xung kho lm th

    tc. Ti kho, khi nhn c phiu xut kho cng lnh xut hng, th kho tin hnh xut

    hng, in s lng thc xut trn Phiu xut kho.

    Hng ho c giao cho khch hng, khch hng k xc nhn trn ho n v

    phiu xut kho.

    Sau , th kho chuyn ho n, phiu xut kho ca s hng va xut ln phng

    k ton.

    3.6Bin bn giao nhn hng ho

    Bin bn giao nhn hng dng xc nhn vi khch hng v vic hng ho

    c chuyn giao theo ng yu cu ca khch hng c quy nh trong hp ng.

    Bin bo giao nhn gm c cc ni dung:

    - S lng, chng loi, cht lng hng giao

    Vn Thu Hng Cao hc k ton 18K

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    H thng thng tin k ton - 5-

    - a im, ngy thng giao hng...

    3.7 Giy bo c, Phiu thu tin, Bin bn ghi nhn n...Ghi s tin thu nhn t

    hot ng bn hng

    4. Lu quy trnh x l ca chu trnh bn hng thu tin

    4.1 S dng d liu khi qut ca chu trnh doanh thu

    4.2 S dng d liu cp 1 ca chu trnh doanh thu

    Vn Thu Hng Cao hc k ton 18K

    Khchhng

    Hng vnti

    Chutrnhdoanhthu

    Chu trnhchi ph

    Chu trnhsn xut

    Chu trnh

    nhn s

    HT ghi s-lpbo co

    Ngn hng

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    H thng thng tin k ton - 6-

    4.3 Quy trnh x l n t hng ca khch hng bng my phng kinh doanh:

    Vn Thu Hng Cao hc k ton 18K

    Chu trnhnhn s t hng

    1.0

    Khchhng

    Chu trnhchi ph

    Chu trnhsn xut

    Hngvn ti

    Ngn hng Thu tin4.0

    Lp han 3.0

    Giaohng 2.0

    HT ghi s- lpbo co

    Khch hng

    n t hng

    Nhp H

    Ghi nhn &inLBH

    Giy hi bo

    Khch hng

    D liuH

    Phiu xutkho

    Kho hng

    H

    LnhBH

    N+

    Thngbo li

    tp tinchi titlnh BH

    BP Giaohng

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    H thng thng tin k ton - 7-

    4.4 Quy trnh x l xut kho v giao hng bng th cng b phn kho v b

    phn giao hng:

    Kho hng BP Giao hng

    4.5 Qu trnh lp ha n-theo di n gia b phn giao hng v k ton bng

    my:

    Vn Thu Hng Cao hc k ton 18K

    Phiu XK

    Kim tra vghi nhnhng xut

    PXK

    BP x lH H

    Phiu nggi

    Lpphiugiaohng

    PGHPXKPhiung gi

    N

    BP lp ha n

    N

    BP giaohng

    PGH

    Nhp d liu lin

    quan

    Ghi nhn &inha n

    Tp tinghi nhtk

    tp tinphi thuKH

    tp tinha n

    Tp tingiaohng

    Tp tinkhchhng,HTK

    Tp tin H

    PGH

    Khch hng

    thngbo li

    Ti BP k ton

    NHa n

    Phiu giaohng

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    H thng thng tin k ton - 8-

    4.6 Hot ng thu tin bng my :

    5. M t ti khon s dng v i tng theo di chi titCng ty C phn Tng Bch Ho s dng h thng ti khon ng theo quy nh

    ca quyt nh 15. Trong , cc ti khon lin quan n doanh nghip thng mi

    c s dng thng xuyn nh: doanh thu, gi vn, phi thu khch hng, phi tr nh

    cung cp Mt s ti khon c chi tit c th theo yu cu qun l. Nhn chung, h

    thng ti khon p ng c yu cu ghi chp v phn nh vo s ti khon ca

    nghip v kinh t pht sinh

    5.1 Ti khon s dng

    - Ti khon 111: Tin mt (1111: Tin Vit Nam); S dng trong nghip v thu

    tin bn hng bng tin mt (N TK 1111/C TK131)

    - Ti khon 112: Tin gi ngn hng (1121: Tin Vit Nam); S dng trong nghip

    v thu tin bn hng bng chuyn khon, sc... (N TK1121/C TK 131)

    - Ti khon 131: Phi thu ca khch hng; S dng khi nhp ha n bn hng (N

    TK 131/C TK5111, C TK 33311)

    Vn Thu Hng Cao hc k ton 18K

    Ti BP k ton Khch hng

    tb tr tin

    Nhp d liu linquan

    In phiu thu

    Phiu thu

    thngbo li

    Tp tinphithu KH

    Tp tinghinhtk

    Khch hngTh qu

    Phiu thu

    TB tr tin

    N

    Tptinkhchhng

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    H thng thng tin k ton - 9-

    - Ti khon 3331: Thu gi tr gia tng phi np (33311: Thu gi tr gia tng u