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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...
Vn Thu Hng Cao hc k ton 18K
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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:
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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
ra); S dng khi nhp ha n bn hng (N TK 131/C TK 5111, C TK 33311)
- Ti khon 511: Doanh thu bn hng v cung cp dch v (5111: Doanh thu bn
hng ha); S dng khi nhp ha n bn hng (N TK 131/C TK 5111, C TK33311)
5.2 i tng theo di chi tit
i tng chi
tit
Ni dung m t Ni dung qun l Phng php
m ha
1. Khch hng Tn khch hng, a
ch, m s thu, nhn
vin qun l,
Theo khu vc, theo phn
vng v theo tng loi
khch hng
M th t
2. Hng ha Tn, chng loi, quy
cch ( n v tnh), s
lng tn kho,
Chng loi, loi, nhn
hiu v dng sn phm
M th t
3. Nhn vin bn
hng
Tn, dng sn phm
chuyn mn ph
trch
Qun l theo trch
nhim, doanh s
M th t
6. Lu x l ca qu trnh tiu th hng ho chi tit ti phng k ton
Hng ngy, cn c vo nghip v bn hng pht sinh v cc chng t gc, k ton
c trch nhim nhp s liu kp thi vo my tnh. Phn h: K ton bn hng v cng
n phi thu c s dng nhp s liu
Vn Thu Hng Cao hc k ton 18K
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Vn Thu Hng Cao hc k ton 18K
BP x l H BP giao hng
LBH PXK PGH
PGH LBH
N
PXK
SCT
HTKPXK
N
C T nhkhon
khchhng
B-2B-2
A-2
K ton bn hng K ton kho
Nhp d liu linquan
Ghi nhn v in ha n
Ha n Han
Tp tinH
Tp tinNKBH
NKBH
Nhp d liu linquan
Ghi s chi tit HTK
K ton tin
TB tr tin
nhp d liu linquan
In phiu thu, ghinht k
Khch hng
TB tr
tp tinghi nhtk
tp tinphi thuKH
NK thutin
thngbo li
K ton p
A-2
Ha
Nhp DLlin quan
ghi s chi tn phi th
Ha n
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Vn Thu Hng Cao hc k ton 18K
K ton tin
TB tr tin
nhp d liu linquan
In phiu thu, ghi
nht k
Khch hng
phiu thu
Th qu
phiu thu
TB trtin
tp tinghi nhtk
tp tinphi thuKH
NKhch hng
NK thu
tin
B - 2
thngbo li
K ton phi thu
A-2
Ha n
Nhp DLlin quan
ghi s chi titn phi thu
Ha n
CT iu chnh gim n
S CT phithu khchhng
B-2
NH thutin NKB
H
CT nhkhon
Nhp DL lin quan
ghi s ci TK
NKBH
CT nhkhon
s ciTK111,112,155,1
K ton tng hp
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7. Cc bo co, s sch lin quan n chu trnh bn hng thu tin ti cng ty c
phn Tng Bch Ho7.1 Ch s sch
- S nht k chung
- S nht k thu tin
- S nht k bn hng
- S tin gi ngn hng
- S k ton chi tit qu tin mt- S chi tit bn hng
- Chi tit cng n phi thu theo khch hng
- Chi tit cng n phi thu theo tng mt hng
- Tng hp cng n phi thu
- Bng k thu tin bn hng
- Bng k doanh s bn hng cho cc nghip v ghi s
Vn Thu Hng Cao hc k ton 18K
K ton phi thu
A-2
Ha n
Nhp DLlin quan
ghi s chi titn phi thu
Ha n
A
CT iu chnh gim n
S CT phithu khchhng
B-2
NH thutin NKB
H
CT nhkhon
Nhp DL lin quan
ghi s ci TK
NKBH
CT nhkhon
s ciTK111,112,155,156,131,511
K ton tng hp
sci
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- S ci v s chi tit cc ti khon lin quan khc
7.2 Ch bo co
Bo co c in trc tip thng qua cc tp c lu tr sn trong my.
- Bo co tng hp hng xut gm danh sch cc mt hng xut trong k, s lng
xut dng.
- Bo co cng n vi khch hng: gm doanh thu hng bn. s tin thu c.
- Bo co kt qu hot ng tiu th hng k: gm doanh thu, gi vn hng bn, li
nhn t c trong k
- Bo co nhp xut tn kho thnh phm
- Bo co thu chi tin mt8. nh gi kim sot ca chu trnh
8.1 Kim sot nghip v
nh gi v phi hp gia cc nghip v
Kim k hng ho
Cng tc kim k hng ho c t chc thng xuyn, nh k v khi c nhu cu
kim tra. Vic kim tra gip cng ty qun l tt hng ho, ng thi gip k ton cnhng bt ton iu chnh kp thi khi c hin tng tha thiu xy ra.
Vic phi hp hot ng gia cc b phn
Cc b phn trong n v c s phi hp thng nht, ton din tng i hiu qu.
nh gi v nghip v k ton
Cng tc k ton ni chung v k ton tiu th hng ho ni ring ti cng ty t
c nhng u im ni bt sau: C cu t chc b my k ton:
B my k ton ca cng ty c t chc hp l. Cc nhn vin u c o to
qua chuyn ngnh k ton v m nhim mt s phn hnh nht nh gp phn tng tnh
chuyn mn ho cao cho cng vic.
K ton cng ty lun tun th cht ch ch k ton. Cc vn bn php lut c
cp nht thng xuyn v p dng hiu qu.
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Cng tc k ton c thc hin trn my tnh cng s tr gip hiu qu ca phn
mm Fast Accounting lm cho khi lng cng vic gim bt v nng cao tnh chuyn
nghip ca hot ng k ton
H thng chng t v lun chuyn chng t
Cng ty t chc h thng chng t v lun chuyn chng t theo Quyt nh
15/2006/Q- BTC ban hnh ngy 20 thng 3 nnm 2006 ca B trng B Ti Chnh.
Tt c cc nghip v kinh t, ti chnh pht sinh u c lp chng t y , ni dung
chng t trung thc, nh s th t r rng. Bn cnh , cc chng t c kim tra,
gim st cht ch. K hoch lun chuyn chng t tng i tt, cc chng t c
phn loi, h thng ho theo trnh t thi gian trc khi a vo khu lu tr.
H thng ti khon
Trn c s nhng ti khon thng nht ca Nh Nc ban hnh, k ton cng ty
la chn nhng ti khon thch hp a vo vn dng mt cch hp l. ng thi, k
ton cng xy dng nhng ti khon chi tit thch hp gip cho vic theo di cc i
tng k ton thun li, cng vic ghi chp, qun l, phn nh thng tin c y ,
kp thi.
Do p dng k ton my nn vic qun l cc ti khon cng n theo tng i
tng to iu kin thun li cho vic theo di chi tit tng khch hng. Mi khch
hng c quy nh m khch ring vi y cc thng tin km theo nh: tn khch,
a ch, m s thu, ti khon hch tonS liu chi tit v tiu th vi tng khch
c cung cp ngay tc khc gp phn tch cc cho vic xy dng chnh sch gi c,
thanh ton hp l i vi nhng khch hng truyn thng, khch hng thng xuyncng nh khch hng mi.
Tng t vi ti khon hng ho cng c qun l chi tit n tng danh im
hng ho gp phn hon thin cng tc k ton.
H thng s sch k ton
Hnh thc ghi s l Nht k chung ph hp c im hot ng k ton ti cng ty.
Vic trang b my tnh v h tr ca phn mm k ton m bo cho cng tc ghi s ti
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cng ty.
H thng bo co k ton
Bo co ti cng ty c lp theo ng quy nh ca B Ti Chnh. Cn c vo cc
s liu sau khi kho s, k ton tin hnh ln bo co ng ni dung, phng php v
trnh by nht qun gia cc k k ton.
Ngoi ra, phc v yu cu qun l, cui mi thng, k ton cng ty lp thm:
Bo co bn hng. Nh vy, Ban gim c cng ty bit c tnh hnh tiu th cng
nh li nhun tng thng c nhng chnh sch thch hp v tiu th.
Tn ti
Bn cnh nhng kt qu t c trong cng tc k ton tiu th v xc nh kt
qu tiu th hng ho ti cng ty c phn Tng Bch Ho vn cn c nhng tn ti c
kh nng khc phc, hon thin nhm p ng tt hn yu cu trong cng tc qun l ti
doanh nghip.
H thng s sch k ton
Nhn chung, cc s sch k ton ca cng ty c lp ng theo ch . Tuy nhin
mu s Nht k bn hng c p dng cha cung cp c cc thng tin hu ch cn
thit v doanh thu, thu GTGT u ra, tnh hnh bn hng ho, dch v ti cng ty.
H thng danh mc ti khon khch hng v hng ho
Vic theo di chi tit tng i tng khch hng cng nh danh im hng ho l
mt u im ca cng ty. Nhng cng tc k hiu cc danh mc ny cha khoa hc do
khng mang tnh gi nh. Do vy, k ton mt thi gian trong vic tra cu v nhp liu.
8.2 Kim sot mi trng my tnh
Vic p dng h thng my tnh vo chu trnh doanh thu bn hng- thu tin
gp phn khng nh vo hiu qu cng vic. Tuy nhin, lm vic trong mi trng ny
doanh nghip cng cn khng t hn ch v kim sot d liu.
C th, vic nhp d liu do cc nhn vin trong phng k ton nhp. Tuy mi
ngi c m hch ton ring nhng do vic nhp d liu vo h thng khng c s
kim sot nn d c tnh trng nhn vin nhp sai m khng bit. Do vy, thng tin u
Vn Thu Hng Cao hc k ton 18K
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ra khng c phn nh chnh xc.
Vic thay i user cng nh password khng c thc hin nh k cng hm
cha nhiu ri ro. Rt c th b nh cp mt khu truy cp. Cng tc bo v mt khu
ca nhn vin cha c ch trng.
9. Mt s kin ngh nhm hon thin k ton tiu th hng ho v xc nh kt qu
tiu th ti cng ty c phn Tng Bch Ho
Qua qu trnh nghin cu, tm hiu thc trng cng tc k ton ni chung v k
ton tiu hng ho ni ring ti cng ty c phn Tng Bch Ho, em nhn thy bn cnh
nhng kt qu t c th k ton tiu th vn cn mt s tn ti nht nh. V vy,
vi mong mun gp phn hon thin cng tc k ton ti cng ty, em xin a ra mt s
kin ng gp sau y:
9.1 Xy dng danh mc hng ho, danh mc khch hng
Cng vi vic hch ton trn phn mm chuyn dng cng ty xy dng h
thng danh mc hng ho v danh mc khch hng tng i y . Tuy nhin, cc m
khch, m hng ho cn ang c xy dng theo kiu m kiu th t, do vy khng
mang tnh gi nh. Mi khi nhp liu, k ton cn c thi gian tra cu. Vy nn,cng ty c th xy dng cc m khch v m hng ho theo kiu m khi kt hp gi
nh.
V d : M hng ho c k hiu HH - tn loi hng - s k t phn bit
M khch hng tng t c th phn loi theo khch mua cc mt hng hoc khu
vc a l
9.2 H thng s sch k tonH thng s sch ca cng ty tng i y tuy nhin mu s Nht k bn hng
cha p ng c yu cu t ra. Cng ty nn hon thin mu s ny theo nh quyt
nh s 15/2006/Q-BTC ca b trng B Ti Chnh.
Mu nht k bn hng
S NHT K BN HNGNm:
Vn Thu Hng Cao hc k ton 18K
8/22/2019 Bt He Thong Thong Tin Ke Toan
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H thng thng tin k ton - 17-
Ngy
thng
ghi s
Chng t
Din gii
Phi thu t
ngi mua
Ghi c ti khon doanh
thu
Ghi c
TK thu
GTGT
u ra
SH Ngy
thng
N C Hng
ho
Thnh
phm
Dch
v
A B C D 1 2 3 4 5 6S trang trcchuyn sang
Cng chuynsang trang sau
9.3Hon thin h thng bo co
Cc bo co c lp ti cng ty c phn Tng Bch Ho theo ng nh quynh ca ch . Nhng gp phn tt hn cho cng tc qun tr ti doanh nghip, k
ton nn tin hnh lp thm Bo co tng hp tiu th theo gi bn. i vi mt doanh
nghip thng mi th chnh sch gi c c vai tr quan trng trong vic quyt nh
doanh thu tiu th. Bo co tng hp tiu th theo gi bn c tc dng gip ban qun tr
nh hng chnh sch gi c thch hp, m bo tt yu cu qun l, gp phn nng
cao hiu qu cnh tranh trn th trng.Mu bo co tng hp tiu th theo gi bn c th c lp nh sau
Vn Thu Hng Cao hc k ton 18K
CNG TY CP TNG BCH HO
BO CO TNG HP TIU TH THEO GI BNThng Nm
Stt M vt t Tn vt t vt S lng Gi bn Doanh thu
1 HH0001 Ti ng ng kg 66.02 2,000 132,040 Tng: 66.02 132,0402 HH0063 Thuc l Vinataba Si gn bao 15,000. 8,005 120,068,1823 HH0063 Thuc l Vinataba Si gn bao 60,000. 8,018 481,090,9094 HH0063 Thuc l Vinataba Si gn bao 40,000. 8,136 325,454,5455 HH0063 Thuc l Vinataba Si gn bao 21,000. 8,182 171,818,2006 HH0063 Thuc l Vinataba Si gn bao 10,000. 8,209 82,090,9107 HH0063 Thuc l Vinataba Si gn bao 35,000. 8,418 294,636,3648 HH0063 Thuc l Vinataba Si gn bao 2,000. 8,436 16,872,727
Tng: 203,000 1,662,031,83710 HH0556 Bia chai H Ni kt 120. 95,455 11,454,54511 HH0556 Bia chai H Ni kt 240. 95,455 22,909,09112 HH0556 Bia chai H Ni kt 135. 100,000 13,500,000
Tng: 495. 47,863,636 ..
8/22/2019 Bt He Thong Thong Tin Ke Toan
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H thng thng tin k ton - 18-
Ngoi cc mu bo co theo ch , cng ty c phn Tng Bch Ho cn lp thm
Bo co chi tit theo mt hng. y l mt u im ca k ton ti cng ty.
Mu bo co bn hng chi tit theo mt hng c th c thay i p ng tt
hn nhu cu qun tr. Vi vic ci tin bo co ny, nh qun l c th bit c doanh
thu, gi vn, li nhun trn tng mt hng. Vic tnh ton thm t l li nhun trn
doanh thu ca tng sn phm hng ho s a ra ci nhn r nt v li nhun m mi
sn phm hng ho tiu th mang li. T , cc quyt nh v la chn mt hng kinh
doanh cng nh thay i phng thc kinh doanh vi tng mt hng c ng n
hn.
9.4 Kim sot chu trnh
Cn c k hoch v bip php kim sot cht ch v trong qu trnh k ton doanh thu ,
k ton gp phi cc ri ro lin quan n h thng x l nh ri ro trong qu trnh ghi nhn d
liu ( v d nh ghi nhn d liu khng y , khng chnh xc, khng hp l); ri ro lin
quan n qu trnh x l nh lu tr thng tin; ri ro lin quan n bo co nh cc thng tin
khng c tng hp hay phn loi ng, cc bo co khng c cung cp ng hng, ng
ngi nhn,.. nn cng ty cn tp trung vo vic kim sot cc ri ro c th bng cc nhn
Vn Thu Hng Cao hc k ton 18K
CNG TY CP TNG BCH H
BO CO BN HNG CHI TIT THEO MT HNGThng nm
Stt Tn vt t vt S lngTinvn
Doanhthu
Chitkhu
Chnhlch
t l li nhuntrn doanh thu
1234567
8
9Cng tng
H NI, NGY THNG NM
GIM C K TON TRNG LP BIU
8/22/2019 Bt He Thong Thong Tin Ke Toan
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H thng thng tin k ton - 19-
vin kim tra theo tng phm vi trch nhim. Phng php kim sot c th l c cc s sch,
bo co, r sot cc nghip v x l v c mt trong kt qu u ra. Bn cnh cng ty
nn hun luyn nhn vin trong k nng nhp liu trnh xy ra sai st, khi c sai st th phi
sa cha ng quy nh v phi lu li du vt sa cha. Phi phn chia trch nhim gia ccchc nng ca h thng nhm ngn nga vic thay i chng trnh, d liu v mc ch c
nhn. ng thi, phn chia gia chc nng kim sot cng nh nhp liu m bo tnh
chnh xc ca thng tin. nh k, yu cu nhn vin thay i password truy cp h thng
bo mt h thng.
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