B0 TAI CHINH<br />
b<br />
<br />
Ai<br />
<br />
I. DE THI KE TOAN HANH CHINH Stf NGHIEP<br />
<br />
so i<br />
<br />
Trich tai lieu tai phong ke toan cua mot ddn vi HCSN nhu sau: (Ddn vi tinh: 1000 dong)<br />
*. So" du d^u ky:<br />
-T K 211: 1.125.000<br />
<br />
- TK 214: 225.000<br />
<br />
-T K 241: 11.000<br />
<br />
- TK 466: 900.000<br />
<br />
(Cac TK khac co so du bat ky hoac bang 0)<br />
*. Cac nghiep vu kinh te phat sinh nhu sau:<br />
1. Rut du toan kinh phi hoat dong mua mot so" tai san co dinh dua vao sti dung ngay:<br />
20.000<br />
<br />
2. Thanh ly mot TSCD dung cho hoat dong sU nghiep: nguyen gia: 25.000; hao mon:<br />
24.500; gia tri phe lieu thu hoi nhap kho: 500<br />
3. Chi phi phuc vu cho viec lap dat TSCD M l: 4.000, trong do:<br />
- Chi phi bang tien mat: 1.000<br />
- Gia tri vat lieu xuat kho phuc vu cho lap dat: 3.000<br />
4. Lap bien ban ban giao TSCD Ml lap dat hoan thanh cho bo phan sti dung, nguyen<br />
gia: 15.000 (TSCD nay dUdc mua bang nguon kinh phi hoat dong)<br />
<br />
5. Lap bien ban kiem ke thieu mot TSCD htiu hinh d Phong Tai vu chua ro nguyen<br />
nhan. Nguyen gia: 5.000, gia tri da hao mon: 4.000<br />
6. Tong hdp s6" tien lUdng va BHXH phai tra tinh vao chi hoat dong: 46.000 trong do<br />
tien lUdng la 40.000, BHXH: 6.000<br />
7.<br />
Xuat quy tien mat thanh toan lUdng va BHXH cho can bo, vien chtic: 39.000, trong<br />
do tien ltidng la 38.000, BHXH: 1.000<br />
Yeu cau:<br />
1. Dinh khoan ke toan cac nghiep vu kinh te phat sinh<br />
2. Phan anh vao sd dd tai khoan chti T.<br />
<br />
b<br />
<br />
Ai SO 2<br />
<br />
Trich tai lieu ke toan san pham, hang hoa d ddn vi su nghiep A nhu sau (Ddn vi tinh<br />
1000 ddng):<br />
- So" du dau thang 2/N ctia TK 155: 100.000 gom nhieu san pham, hang hoa, trong do co:<br />
+ San pham X: 40.000 so" ltidng 100 cai<br />
+ Hang hoa Y: 30.000 so lUdng 60 cai<br />
Cac nghiep vu kinh te phat sinh trdng thang 2/N<br />
199<br />
<br />
1. Nhap kho hang hoa Y mua bang tien gtii ngan hang: so ltidng: 60 cai; thanh tien:<br />
39.600, trong do thue GTGT: 3.600<br />
2. Nhap kho san pham X ctia bo phan san xua't: So lUdng 100 cai, thanh tien 48.000<br />
3. Xuat kho 50 san pham X dung cho hoat dong sU nghiep<br />
4. Xuat kho san pham, hang hoa ban cho Cong ty B: San pham X 100 cai, hang hoa Y 60 cai<br />
5. Cong ty da tra tien mua hang bang tien mat: So tien theo gia ban la 101.200 (san pham<br />
X 55.000, trong do thue GTGT 5.000; hang hoa Y 46.200, trong do thue GTGT la 4.200)<br />
(Tong so phat sinh thang 2/N cua ben Nd TK 155: 820.000, ben Co TK 155: 790.000)<br />
Yeu cau:<br />
1. Dinh khoan ke toan.<br />
2. Phan anh vao sd do tai khoan lien quan.<br />
3. Ghi vao So Nhat ky chung va So Cai TK 155.<br />
Biet rin g : Ddn vi nop thue GTGT tinh theo phUdng phap kha'u trti va ap dung phUdng<br />
phap nhap trade, xu at trade de tinh gia tri san pham, hang hoa xu at kho.<br />
<br />
BAI SO 3<br />
So' da dau thang 6/2006 nha sau:<br />
TK 331: 60.000.000d<br />
TK 152: 15.000.000d<br />
TK 241: 50.000.000d<br />
TK 661: 300.000.000d<br />
TK 461: 500.000.000d<br />
Tai phong ke toan cua Van phong Bo thang 6/2006 co cac nghiep vu kinh te phat sinh<br />
nha sau:<br />
1. Ngay 2/6: Nhan du toan kinh phi: 180.000.000d<br />
Trong do: - Du toan kinh phi hoat dong: 120.000.000d<br />
- Du toan kinh phi du an: 60.000.000d<br />
2. Ngay 4/6: Rut da toan ve qui tien mat: 77.000.000d<br />
- Da toan kinh phi hoat dong: 50.000.000d<br />
- Du toan kinh phi du an: 27.000.000d<br />
3. Ngay 6/6: Lap phieu xuat kho vat lieu tri gia: 13.000.O O<br />
Od<br />
- Xuat dting cho hoat dong sU nghiep: 3.800.O O<br />
Od<br />
- Xuat dting cho hoat dong du an: 3.200.O O<br />
Od<br />
- Cap cho cap dudi: 6.000.O O<br />
Od<br />
200<br />
<br />
4. Ngay 10/6: Bo phan quan tri thiet bi ban giao may vi tinh mua thang trudc bang<br />
nguon kinh phi hoat dong tri gia 8.400.O O<br />
Od<br />
5. Ngay 11/6: Rut du toan chi hoat dong tra tien nd vay so" tien: 16.000.O O<br />
Od<br />
6. Ngay 14/6: Nhan giay de nghi thanh toan tien tam ting stia chtia nho mot TSCD dung<br />
cho bo phan quan ly du an: 3.250.O O Biet r&ng bo phan quan ly du an da tam ting<br />
O d.<br />
3.000.O O so" con lai lap phieu chi tien mat de thanh toan cho ngUdi stia chtia.<br />
O d,<br />
Yeu cau:<br />
1. Dinh khoan ke" toan cac nghiep vu kinh te" phat sinh<br />
2. Ghi so" du va so"phat sinh tren cac tai khoan co lien quan.<br />
<br />
BAI SO 4<br />
So" du tai khoan dau thang 6/2006 d mot trUdng Cao ding thuoc Bo:<br />
TK 152: 6.000.000d<br />
TK 511: 30.000.000d<br />
TK 661: 300.000.000d<br />
Trong thang 6/2006 co mot so" nghiep vu kinh te" phat sinh nhu sau:<br />
1. Nhan dtidc du toan kinh phi ctia Bo:<br />
- Dii toan kinh phi hoat dong: 250.000.O O<br />
Od<br />
- Du toan kinh phi du an: 60.000.O O<br />
Od<br />
2. Thu hoc phi ctia hoc sinh den trtidng nhap hoc: 380.000.O O<br />
Od<br />
3. Rut du toan ve nhap qui tien mat:<br />
- Du toan kinh phi hoat dong. 150.000.O O<br />
Od<br />
- Dti toan kinh phi dvf an: 40.000.O O<br />
Od<br />
4. Rtit dti toan kinh phi hoat dong mua van phong pham ve nhap kho tri gia: 18.000.000d<br />
5. Tinh tien ltidng phai tra chd can bo, giao vien, cong nhan vien thuoc trtidng:<br />
- Can bo, giao vien, cong nhan vien hudng ltidng tti nguon kinh phi hoat dong: 70.000.O O<br />
Od<br />
- Can bo, giao vien, cong nhan vien htidng ltidng tti ngudn kinh phi dti an: 5.000.O O<br />
Od<br />
6. Thanh tdan tam ting chd ldp tap huan ctia Bo. So" chi ctia ldp co dti chting tti hdp<br />
phap s6" tien la 23.000.O Od, dtidc biet Bo da ting trudc 25.000.O Od; so tien chua chi het Bo<br />
O<br />
O<br />
da nop tra lai trUdng day dti.<br />
Yeu cau:<br />
1. Dinh khoan ke toan cac nghiep vu kinh te phat sinh neu tren.<br />
2. Ghi so" du va so phat sinh tren sd do cac tai khoan lien quan.<br />
<br />
201<br />
<br />
BAI SO 5<br />
Tai mot ddn vi du toan M trong thang 1/N co tai lieu ke toan nhu sau (Dctn vi tinh<br />
1000 dong)\<br />
*. So du d£u ky tren so ke toan<br />
TK 241: 8.000<br />
<br />
TK 331: 17.000<br />
<br />
TK 321: 3.000<br />
<br />
TK 461: 1.300.000<br />
<br />
Cac tai khoan khac co so' dti bat ky (xxx) hoac bang 0<br />
*. Trong thang 1 co cac nghiep vu kinh te phat sinh:<br />
1. Ngay 2/1 nhan du toan kinh phi NSNN cap 165.000 bao gom:<br />
- Kinh phi su nghiep:<br />
- Kinh phi du an:<br />
<br />
110.000 (trong do kinh phi khoan chi la 100.000)<br />
55.000<br />
<br />
2. Ngay 4/1 lap gia'y rut du toan kinh phi ve quy tien mat 67.000, trong do:<br />
- Kinh phi khoan chi:<br />
<br />
40.000<br />
<br />
- Kinh phi du an:<br />
<br />
27.000<br />
<br />
3. Ngay 6/1 lap phieu xuat kho vat lieu tri gia 12.000, trong do:<br />
- Xuat dung cho hoat dong sU nghiep:<br />
<br />
2.800<br />
<br />
- Xuat dung cho thUc hien du an:<br />
<br />
3.200<br />
<br />
- Cap cho cap dudi:<br />
<br />
6.000<br />
<br />
4. Ngay 10/1 Bo phan quan tri thiet bi ban giao may vi tinh mua bang nguon kinh phi<br />
hoat dong, da lap dat xong tri gia 8.000, chi phi lap dat phat sinh tra bang tien mat 200<br />
5. Ngay 16/1 lap bien ban thanh ly mot TSCD htiu hinh mua bang nguon kinh phi<br />
hoat dong:<br />
- Nguyen gia:<br />
- Hao mon:<br />
<br />
15.000<br />
14.000<br />
<br />
- Chi phi thanh ly bang tien mat:<br />
<br />
500<br />
<br />
- So' thu thanh ly bang tien mat:<br />
<br />
900<br />
<br />
- Chenh lech thu chi nop ngan sach<br />
6.<br />
Ngay 30/1 nhan bao cao quyet toan kinh phi hoat dong nam tru6c dUdc duyet: so'<br />
dtidc duyet chi la 1.200.000 so' da chi khong dtidc duyet: 100.000<br />
Yeu cau:<br />
1. Dinh khoan ke toan cac nghiep vu neu tren<br />
2. Lap So Cai tai khoan 461 (theo hinh thtic Nhat ky chung).<br />
<br />
202<br />
<br />
BAISO 6<br />
Tai phong ke toan trtfdng dai hoc X trong thang 3/N trich mot so' nghiep vu phat sinh<br />
sau: (dan vi tinh: l.OOOd)<br />
1. Rut DTKP ve qui tien mat: 200.000<br />
2. Can bo E lap giay de nghi thanh toan tam tfng, sd tien dtfdc thanh toan: 5.200<br />
3. Xuat kho vat lieu dung cho hoat dong ttf so' vat lieu ton kho nam trtfdc, tri gia 36.000<br />
4. Tam tfng tien cong tac phi cho can bo B, so' tien: 3.400<br />
5. Kiem ke kho vat lieu phat hien thie'u 10kg gia'y, yeu cau thu kho phai boi thtfdng,<br />
tri gia 200.<br />
6. Can bo B lap gia'y de nghi thanh toan tam tfng, so' tien 3.000<br />
7. Ben nhan thau ban giao cong trinh stia chtfa ldn nha A1 da hoan thanh, to’ng gia tri<br />
nghiem thu va quyet toan: 55.000. Trong do phan gia tri cong trinh hoan thanh nam nay la<br />
25.000.<br />
8. Nhan gia'y bao Nd ctia kho bac Nha ntfdc ve so' tien con lai da thanh toan cho ngtfdi<br />
nhan thau: 25.000<br />
9. Theo bang tinh ltfdng, so' tien ltfdng va cac khoan phai thanh toan vdi CNV cua ddn vi:<br />
- Ltfdng: 130.000.<br />
- BHXH tra thay ltfdng: 12.000<br />
- Tien thtfdng: 46.000 (Trong dd: trich tti quy ltfdng cd quan 26.000, phan con lai dtfdc<br />
cap tti nguon kinh phi hoat dong).<br />
- Cac khoan kha'u trti vao ltfdng: tien dien 5.600, tien tam tfng ctia can bo B la 400,<br />
tien boi thtfdng vat chat ctia thti kho la 200, tien BHXH va BHYT 6% (ddn vi trich BHXH,<br />
BHYT, KPCD va chi hoat dong theo ty le quy dinh)<br />
10. Nhan dUdc gia'y bad Cd cua kho bac nha ntidc ve so' tien cd quan BHXH cap chd<br />
ddn vi: 12.000.<br />
11. Lap phieu chi tien mat de tra ltfdng va chi thtfdng cho CNV.<br />
12. Nhan dtfdc thong bao duyet y quyet toan cua cd quan tai chinh ve so'chi hoat dong<br />
nam trtfdc dtfdc quyet toan: 462.000<br />
Yeu cau: Dinh khoan cac nghiep vu kinh te phat sinh trong thang 3.<br />
<br />
BAI SO 7<br />
Trong thang 1 nam N, tai trung tam giao due thtfdng xuyen tinh K, trich met sd<br />
nghiep vu kinh te phat sinh sau:<br />
1. Nhan dtfdc Quyet dinh giao dtf toan ngan sach tinh so' 15, ve kinh phi hoat dong ctia<br />
ddn vi la 600 trieu ddng.<br />
2. Mua 01 may dieu hoa mdi trang bi cho phdng hop, gia mua la 15.000.000 dong chi<br />
bang tien mat theo phieu chi so' 2 ngay 4/1. Tai san dtfdc dau ttf bang ngudn KPHD.<br />
<br />
203<br />
<br />
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