K TON MUA HNG V THANH TON TIN HNG.

Bi 2.1:
Ti doanh nghip thng mi X hch ton hng tn kho theo phng php k khai thng
xuyn v tnh thu GTGT theo phng php khu tr thu, trong thng 1 nm N c ti liu
sau: (n v tnh 1.000)
A. S d u k ca 1 s ti khon:
- TK 156: 2.640.000
- TK 151: 280.000
- TK 331: 160.000
- TK 133: 12.000
B. Trong thng 1 c cc nghip v kinh t pht sinh:
1. Ngy 2/1 mua mt l hng, ha n GTGT s 1:
- Gi mua cha thu: 260.000
- Thu GTGT 10%: 26.000
- Tng gi thanh ton: 286.000
Tin hng cha thanh ton. Hng mua chuyn v nhp kho (PNK s 1), chi ph vn
chuyn thanh ton bng tin tm ng theo ha n GTGT s 15:
- Gi cc vn chuyn cha thu: 2.300
- Thu GTGT 10%: 230
- Tng gi thanh ton: 2.530
nh khon:
a.

N TK 1561:

260.000

N TK 1331:

26.000

C TK 331:
b.

286.000

N TK 1562:

2.300

N TK 1331:

230

C TK 141:

2.530

2. Ngy 4/1 nhn c hng mua ang i trn ng k trc. Theo ha n GTGT tr gi
cha thu 280.000, thu GTGT 10%. Bin bn kim nhn thiu mt s hng tr gi cha
thu 5.400 cha r nguyn nhn, n v nhp kho theo s thc nhn (PNK s 2)

nh khon:
N TK 1561:

274.600

N TK 1381:

5.400

N TK 1331:

28.000

C TK 151:

(280.000-5.400)

10%(274.600+5.400)
308.000

3. Ngy 6/1 mua mt l hng theo ha n GTGT s 2:

- Gi mua cha thu: 300.000
- Bao b tnh gi ring: 3.600
- Thu GTGT 10%: 30.360
- Tng gi thanh ton: 333.960
Tin hng cha thanh ton. Hng nhp kho (PNK s 3)
nh khon:
N TK 1561:

300.000

N TK 1532:

3.600

N TK 1331:

30.360

C TK 331:

333.960

4. Ngy 7/1 (Phiu chi s 1) xut qu tin mt thanh ton tin mua hng ngy 2/1, chit
khu c hng do tr sm 1%
nh khon:
N TK 331:

286.000

C TK 111:

283.140

C TK 515:

2.860

(286.000-2.860)
1%(286.000)

5. Ngy 8/1mua mt l hng theo ha n GTGT s 3:

- Gi mua cha thu: 280.000
- Thu GTGT 10%: 28.000
- Tng gi thanh ton: 308.000
Tin cha thanh ton. S hng mua chuyn v nhp kho, bin bn kim nhn hng khng
ng hp ng gi mua cha thu 7.200, DN t chi mua v nhp kho s hng ng hp
ng (PNK s 4). S hng tr li ang bo qun h.

nh khon:
a.

N TK 1561:

272.800

N TK 1331:

27.280

C TK 331:
b.

(280.000-7.200)

300.080

N TK 002:

7.200

(272.800+27.280)
(7.200+10%7.200)

6. Ngy 10/1 nhn c giy bo n s 181 chuyn TGNH thanh ton tin mua hng ngy 6/1
chit khu c hng do tr sm 1%
nh khon:
N TK 331:

333.960

C TK 112:

330.620,4

C TK 515:

3.3339,6

(333.960-3.3339,6)
(1%333.960)

7. Ngy 12/1 mua mt l hng theo ha n GTGT s 5:

- Gi mua cha thu: 320.000
- Thu GTGT 10%: 32.000
- Tng gi thanh ton: 352.000
Tin cha thanh ton, s hng mua x l:
- Gi bn thng :
+ Gi bn cha thu: 176.000
+ Thu GTGT 10% 17.600
+ Tng gi thanh ton: 193.600
- Chuyn v nhp kho , tr gi hng ha thc nhp kho 155.000 (PNK s 5), s hng thiu
cha r nguyn nhn.
nh khon:
a.

N TK 157:

160.000

N TK 133:

16.000

C TK 331:
b.

N TK 1561:
N TK 138:

(320.000/2)
(10% 160.000)
176.000

155.000
5.000

(320-160-155)

N TK 133:

16.000

C TK 331:

176.000

8. Ngy 25/1 nhn bng k thanh ton tm ng ca nhn vin thu mua.
- Mua hng v nhp kho, gi mua cha thu: 120.000, chit khu thng mi c hng 1%,
thu GTGT 10%.
- Chi ph vn chuyn theo ha n 3.300 (loi ha n c th s 7) thu GTGT ca dch
v vn chuyn 10%
nh khon:
N TK 1651:

120.000

N TK 1562:

3.000

N TK 133:

12.300

(120.000+3.000)

C TK515:

1.353

C TK 141:

133.947

(1%(123.000+12.300))

9. Ngy 30/1 nhn c giy bo n s 190 vay ngn hn ngn hng thanh ton tin mua hng
ngy 8/1, chit khu c hng do tr sm 1%
N TK 331:

300.080

C TK 311:

297.079,2

C TK 515:

3.000,8

(300.080-3.000,8)
(1% 300.080)

=> S thu GTGT c khu tr cui thng l:

26.230+28.000+30.360+27.280+16.000+16.000+12.300=156.170
Nhng nghip v 2 va nghip v 7 th hng mua thiu cha r nguyn nhn ko c k khai
khu tr
N TK 1381:
C TK 1331:

1.040
1.040

Vy s thu GTGT c khu tr l: 156.170-1.040

Bi 2.2:
Ti c s thng mi X hch ton hng tn kho theo phng php k khai thng xuyn v
tnh thu GTGT theo phng php trc tip trong thng 2 c cc nghip v pht sinh:

1. Ngy 6/2 ha n s 1 mua 1.100 chic hng A n gi 40.000/chic, chit khu thng
mi c hng 3%, tin cha thanh ton. Hng v nhp kho (PNK s 1). Chi ph vn
chuyn thanh ton bng tin mt tm ng 2.600.000.
nh khon:
a.

b.

N TK 1561:

46.600.000

(1.100*40.000)+2.600.000

C TK 331:

44.000.000

C TK 111:

2.600.000

N TK 331:

1.320.000

C TK 1561:

(3% 44.000.000)
1.320.000

2. Ngy 8/2 mua mt l hng ha n s 2 gi mua 230.000.000 thanh ton bng sc

(giy bo n s 60). Hng kim nhn nhp kho thiu mt s hng tr gi 4.200.000, xc
nh ngay do hao ht trong nh mc 1.200.000. Cn li do cn b nghip v, x l bt bi
thng theo gi mua.
nh khon:
N TK 1651:

225.800.000

N TK 1562:

1.200.000

N TK 1388:

3.000.000

C TK 112:

225.800.000

C TK 1381:

4.200.000

3. Ngy 12/2 ha n s 3 mua 600/v hng B n gi 420.000/n v. Tin cha thanh

ton. Hng v nhp kho pht hin tha 20/v, xc nh ngay do bn bn chuyn tha,
nhp kho theo s trn ha n (PNK s 3). S hng tha bo qun b bn bn.
nh khon:
a.

N TK 1561:

252.000.000

C TK 331:
b.

N TK 002:

252.000.000
8.400.000

4. Ngy 13/2 nhn giy bo n ca ngn hng chuyn TGNH thanh ton tin mua hng
ngy 6/2. Chit khu c hng do tr sm 2%
N TK 331:

42.680.000

C TK 112:

41.826.400

C TK 515:

853.600

(2% 42.680.000)

5. Ngy 14/2 nhn c 500/v hng C do bn bn chuyn n cha c ha n, n v nhp

kho theo gi tm tnh 200.000/v (PNK s 4)
N TK 1561:

100.000.000

C TK 331: 100.000.000
6. Ngy 15/2 bo co thanh ton tm ng:
- Gi mua hng nhp kho (PNK s 5): 126.000.000
- Chi ph vn chuyn bc d: 2.400.000
nh khon:
N TK 1561:

126.000.000

N TK 1562:

2.400.000

C TK 141:

128.400.000

(126.000.000+2.400.000)

7. Ngy 17/2 mua mt l hng theo ha n s 8 tr gi hng ha 270.000.000. Tin

thanh ton bng sc (giy bo n s 100). S hng mua:
- Gi bn thng 1/3. L hng c bn vi thng s 12%
- S cn li chuyn v nhp kho pht hin thiu 1 s hng ha tr gi 2.400.000 cha r
nguyn nhn. n v nhp kho theo s thc nhn (PNK s 6)
nh khon:
a.

N TK 157:

90.000.000

C TK 112:
b.

90.000.000

N TK 1561:

177.600.000

N TK 1381:

2.400.000

C TK 112:

180.000.000

8. Ngy 20/2 nhn c ha n s 10 do bn bn chuyn n ca s hng nhn ngy 14/2

n gi 190.000/v. n v thanh ton bng TGNH ( bo n).
a.

N TK 331:

5.000.000

C TK 1561:
b.

N TK 331:

5.000.000

95.000.000

C TK 112:

95.000.000

9. Ngy 26/2 mua mt l hng ha s 15 tr gi 320.000.000 tin cha thanh ton. S hng
mua:

- Chuyn thng c s i l , thng s bn 15%, hoa hng i l 5%, thu GTGT ca dch
v i l 10%.
- S cn li chuyn v nhp kho thiu 2.400.000 cha r nguyn nhn (PNK s 7)
nh khon:
a.

N TK 157:

80.000.000

C TK 331:
b.

80.000.000

N TK 1561:

237.600.000

N TK 1381:

2.400.000

C TK 331:

240.000.000

10. Ngy 28/2 xut qu tin mt thanh ton tin mua hng ngy 26/2, chit khu thng
mi c hng 2%, chit khu c hng do tr sm 1%.
nh khon:
N TK 331:

320.000.000

C TK 1561:

6.400.000

C TK 515:

3.200.000

C TK 1381:

2.400.000

C TK 111:

308.000.000

11. Nhn c hng mua k trc, theo ha n GTGT tr gi hng ha cha thu:
140.000.000, thu GTGT 10%. Tr gi hng ha thc nhn nhp kho gi cha thu
142.000.000 (PNK s 8), hng tha cha r nguyn nhn.
nh khon:
N TK 1561:

142.000.000

C TK 151:
C TK 3381:

140.000.000
2.000.000

K TON NGHIP V BN HNG TRONG THNG MI

Bi 3.1:
Ti DN X hch ton hng tn kho theo phng php k khai thng xuyn, tnh thu
GTGT theo phng php khu tr, trong thng 3 pht sinh mt s nghip v kinh t sau:
1. Ngy 1/3 xut kho bn mt l hng gi xut kho 50.000.000 (PXK 70) ha n GTGT
101:
- Gi bn cha c thu: 60.000.000
- Thu GTGT 10%: 6.000.000
- Tng gi thanh ton: 66.000.000
Tin hng thu bng tin mt, phiu thu s 20.
nh khon:
a.

N TK 632:

50.000.000

C TK 1561:
b.

N TK 111:

50.000.000

66.000.000

C TK 511:

60.000.000

C TK 3331:

6.000.000

2. Ngy 5/3 nhn c giy bo ca cng ty A cho bit nhn c l hng gi bn theo ha
n GTGT s 95 ca k trc v chp nhn thanh ton, gi bn cha c thu:
132.000.000, thu GTGT 10%, gi bn thc t ca l hng 120.000.000
nh khon:
N TK 632:

120.000.000

C TK 157:

120.000.000

3. Ngy 10/3 xut kho 1 l hng, gi xut kho: 70.000.000 (PXK 72). Theo ha n
GTGT: gi bn cha thu: 80.000.000, thu GTGT 10%, chit khu thng mi dnh cho
khch hng 2%. thu bng tin mt 22.000.000, cn li bn mua nhn n (phiu thu s
21)
nh khon:
a.

N TK 632:

70.000.000

C TK 1561:
b.

N TK 131:

64.240.000

70.000.000

N TK 111:

22.000.000

N TK 521:

1.600.000

N TK 3331:

160.000

C TK 511:

80.000.000

C TK 3331:

8.000.000

4. Ngy 11/3 cng ty A tr tin cho n v qua ti khon TGNH, giy bo C s 302 ngy
11/3, bit rng cng ty A c hng chit khu do tr sm l 1%.
nh khon:
N TK 635:

1.452.000

N TK 112:

143.748.000

C TK 511:

132.000.000

C TK 3331:

13.200.000

5. Ngy 15/3 nhn c bng k ha n bn l ca mu dch vin s 05:

- Doanh s bn: 38.500.000
- Thu GTGT 10%
Tin bn hng thu bng tin mt 38.000.000 (phiu thu s 22), gi xut kho 28.000.000.
S tin thiu mu dch vin phi bi thng.
a.

N TK 632:

28.000.000

C TK 1561:
b.

N TK 111:

38.000.000

N TK 1388:

4.350.000

28.000.000

C TK 511:

38.500.000

C TK 3331:

3.850.000

6. Ngy 20/3 nhn c giy bo c ca ngn hng s 303 ngy 20/3 s tin do bn i l tr
( tr hoa hng) bit s hng gi bn i l ngy 15/2 tiu th ht ( phiu xut kho s
80).
- Gi giao i l cha c thu: 150.000.000
- Hoa hng i l 5%
- Thu GTGT ca hng ha 10%: 15.000.000

- Thu GTGT ca dch v i l 10%

- Gi xut kho: 130.000.000
nh khon:
a.

N TK 632:

130.000.000

C TK 157:
b.

130.000.000

N TK 112:

156.750.000

N TK 641:

7.500.000

N TK 133:

750.000

(150.000.000*5%)

C TK 511:

150.000.000

C TK 3331:

15.000.000

7. Ngy 22/3 cng ty B t cc trc tin mua hng bng tin mt 50.000.000, phiu thu
s 23.
nh khon:
N TK 111:

50.000.000

C TK 131:

50.000.000

8. Ngy 24/3 xut bn mt l hng cho cng ty C gi xut kho 110.000.000 (PXK s 81),
ha n GTGT s 103.
- Gi bn cha c thu: 140.000.000
- Thu GTGT 10%: 14.000.000
- Tng gi thanh ton: 154.000.000
Cng ty C tr 25% gi tr l hng bng tin mt (Phiu thu s 24), cn li nhn n
nh khon:
a.

N TK 632:

110.000.000

C TK 1561:
b.

N TK 111:

38.500.000

N TK 131:

115.500.000

110.000.000

C TK 511:

140.000.000

C TK 3331:

14.000.000

9. Ngy 25/3 xut kho giao hng cho cng ty B tr cho s tin t trc ngy 22/3 ha
n GTGT s 104:
- Gi bn cha co thu: 60.000.000
- Thu GTGT 10%: 6.000.000
- Tng gi thanh ton: 66.000.000
Gi xut kho: 45.000.000 (PXK s 82), s cn li cng ty B nhn n.
a.

N TK 632:

45.000.000

C TK 1561:
b.

N TK131:

45.000.000

66.000.000

C TK 511:

60.000.000

C TK 3331:

6.000.000

10. Ngy 27/3 Cng ty C tr n v s tin cn li nghip v 8 ngy 24/3 qua ngn hng
(giy bo c s 304, ngy 27/3). Bit cng ty C c chit khu do tr sm 1%.
nh khon:
N TK 112:

113.960.000

N TK 635:

1.540.000

C TK 131:

115.500.000

11. Ngy 31/3 khu tr thu GTGT xc nh thu GTGT phi np or cn c khu tr.
- Thu GTGT u ra: 65.890.000
- Thu GTGT u vo: 750.000
=> S thu GTGT phi np: 65.140.000
N TK 3331:
C TK 133:

750.000
750.000

Bi 3.2:
Ti doanh nghip X hch ton hng tn kho theo phng php k khai thng xuyn, trong
thng 4 c ti liu nh sau:87