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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.

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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...

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- 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

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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

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