ST T | Name of goods and services | Unit | Quantity | Unit price | Total amount |
A | B | C | 1 | 2 | 3 |
Shipping cost chemical | 35,000,0000 | ||||
Total cost of goods: 35,000,000 | |||||
VAT rate: 10% VAT amount: 3,500,000 | |||||
Total payment: 38,500,000 | |||||
Amount in words: Thirty eight million five hundred thousand dong | |||||
Maybe you are interested!
-
Cost of Goods Sold Accounting at Mai Huong Company Limited. -
Detailed Accounting Procedure for Cost of Goods Sold -
Accounting for Cost of Goods Sold at Phuc Truong An Construction and Transportation Trading Company Limited: -
Accounting for Cost of Goods Sold at Xuan Truong Hai Transport and Trading Joint Stock Company. -
Completing revenue and cost accounting and determining business results at Nakashima Vietnam Co., Ltd. - 14
Table 2.1. VAT invoice
INVOICE Form No.: 01 GTKT 3/001
AA/12P ADDED VALUE
Contact 3: Internal Sè: 0055174
December 14, 2012
Sales unit: Lac Viet Trading and Transport Services Joint Stock Company Address: No. 66 Tran Quang Khai, Hong Bang, Hai Phong. Account Number: Phone: MS: 0200888784 |
Buyer's name: Account Number: Payment method : CK / TM MS: 0200582655 Buyer Salesperson Unit Head (Sign, full name) (Sign, full name)) (Sign, stamp, full name) |
Address: No. 66 Tran Quang Khai, Hong Bang, Hai Phong.
Unit: Lac Viet Trading and Transport Services Joint Stock CompanyModel No.: S03a- DNN (Issued under Decision No. 48/2006/QD-BTC dated September 14, 2006 of the Minister of Finance) |
GENERAL LOG
2012
Unit: VND
Document
Interpretation | Number of occurrences | Amount | |||
Number | Day month | In debt | Have | ||
A | B | C | E | G | |
…. | ………… | …………. | …….. | …………. | |
Contract 55166 | 05/12 | Transport goods for the company CPĐT Nguyen Hai Thanh | 131 | 511 | 58,500,000 |
Contract 55166 | 05/12 | Output VAT | 131 | 333 | 5,850,000 |
Contract 55167 | 05/12 | Goods for LLC Thai Ha Trading and Service | 131 | 511 | 84,500,000 |
Contract 55167 | 05/12 | Output VAT | 131 | 333 | 8,450,000 |
..... | ..... | ................................... | ..... | ..... | ................... |
PT10/12 | 05/12 | Collecting fees from Thai Ha Trading, Service and Transportation Co., Ltd. | 111 | 511 | 14,500,000 |
PT10/12 | 05/12 | Output VAT | 111 | 333 | 1,450,0000 |
..... | ..... | ................................................ | ..... | ..... | ................ |
Contract 055174 | 12/14 | Transporting goods for Trading and Service LLC Hoang Hung Transport | 131 | 511 | 35,000,000 |
Contract 055174 | 12/14 | Output VAT | 131 | 333 | 3,500,000 |
Contract 055175 | 12/15 | Transport goods for the company Bach Hai | 131 | 511 | 196,000,000 |
Contract 055175 | 12/15 | Output VAT | 131 | 333 | 19,600,000 |
GBN 162 | 12/15 | Bach Hai Company moves pay v/c | 331 | 112 | 215,600,000 |
..... | ..... | .............................. | ..... | ..... | ................ |
PKT14 | 12/31 | Revenue from transportation services | 511 | 911 | 10,928,317,879 |
Add | 99.904.673.055 | ||||
(Signature, full name)
The chartistChief Accountant (Signature, full name) | Manager (Signature, full name, seal) |
Student: Nguyen Thu Huong45
Model No.: S03b- DNN (Issued under Decision No. 48/2006/QD-BTC dated September 14, 2006 of the Minister of Finance) |
LEDGER
Account 511: Sales revenue and service provision
Unit: VND
Document
Interpretation | TK Yes | Number of occurrences | |||
SH | NT | In debt | Have | ||
Opening balance | |||||
……. | …… | ........................ | …………. | ||
H Đ 55166 | 05/12 | Transporting goods for Nguyen Hai Investment Joint Stock Company Wall | 131 | 58,500,000 | |
Contract 55167 | 05/12 | Goods for Trading and Service Co., Ltd. Thai Ha | 131 | 84,500,000 | |
PT10/12 | 05/12 | Collecting fees from Thai Ha Trading, Service and Transportation Co., Ltd. | 111 | 14,500,000 | |
Contract 055174 | 12/14 | Shipping for Trading LLC & Hoang Hung Transport Service | 131 | 35,000,000 | |
Contract 055175 | 12/15 | Transporting goods for Bach Hai Company | 131 | 196,000,000 | |
PKT14 | 12/31 | Revenue from transportation services | 911 | 10,928,317,879 | |
Co-arising | 10,928,317,879 | 10,928,317,879 | |||
Closing balance | |||||
Ending balance: 0
December 31, 2012
Preparer (Signature, full name)
Chief Accountant (Signature, full name) | Manager (Signature, full name, seal) | |
Model No.: S03b- DNN (Issued under Decision No. 48/2006/QD-BTC dated September 14, 2006 of the Minister of Finance) |
LEDGER
Account 131: Customer receivables 2012
Unit: VND
Document
Interpretation | TK Yes | Number of occurrences | |||
SH | NT | In debt | Have | ||
Opening balance | |||||
……. | …… | ........................ | ..... | …………. | |
Contract 55166 | December 5, 2012 | Shipping for Nguyen Hai Thanh Investment Joint Stock Company | 511 | 58,500,000 | |
Contract 55166 | December 5, 2012 | Output VAT | 333 | 5,850,000 | |
Contract 55167 | December 7, 2012 | Goods for Trading and Service Co., Ltd. Thai Ha | 511 | 84,500,000 | |
Contract 55167 | December 7, 2012 | Output VAT | 333 | 8,450,000 | |
Contract 55174 | December 14, 2012 | Shipping for Trading LLC & Hoang Hung Transport Service | 511 | 35,000,000 | |
Contract 55174 | December 14, 2012 | Output VAT | 333 | 3,500,000 | |
Contract 55175 | December 15, 2012 | Transporting goods for Bach Hai company | 511 | 196,000,000 | |
Contract 55175 | December 15, 2012 | Output VAT | 333 | 19,600,000 | |
BC162 | December 15, 2012 | Bach Hai Company transfers payment v/c | 112 | 215,600,000 | |
....... | ............... | ........................ | |||
Co-arising | 10,896,391,500 | 9,629,380,000 | |||
Closing balance | 1,945,071,551 | ||||
December 31, 2012
Preparer (Signature, full name)
Chief Accountant (Signature, full name) | Manager (Signature, full name, seal) | |
Table 2.5
Unit: Lac Viet Trading and Transport Service Joint Stock Company Address: No. 66 Tran Quang Khai, Hong Bang, Hai Phong.
PAYMENT DETAILS BOOK WITH BUYER SELLER
Account: 131
Subject: Hoang Hung Trading and Service Company Limited 2012
Unit: VND
Document
Interpretation | TK opposite application | Number of occurrences | Balance | ||||
Number | Date | In debt | Have | In debt | Have | ||
Beginning of Quarter Balance | - | - | |||||
Contract 2136 | 12/4/2012 | Shipping cost | 511 | 56,500,000 | 56,500,000 | ||
Contract 2136 | 12/4/2012 | Output VAT | 3331 | 5,650,000 | 62,150,000 | ||
....... | ............. | …… | ……. | ……. | ......... | ......... | |
Contract 55174 | December 14, 2012 | Shipping cost | 511 | 35,000,000 | 97,150,000 | ||
Contract 55174 | December 14, 2012 | Output VAT | 3331 | 3,500,000 | 100,650,000 | ||
Contract 55275 | December 21, 2012 | Shipping cost | 511 | 39,600,000 | 140,250,000 | ||
Contract 55275 | December 21, 2012 | Output VAT | 3331 | 3,960,000 | 144,510,000 | ||
BC 170 | December 21, 2012 | Pay by invoice 55174 | 112 | 38,500,000 | 105,710,000 | ||
BC 171 | December 21, 2012 | Pay by invoice 55275 | 112 | 43,560,000 | 62,150,000 | ||
....... | ....... | ....... | ....... | ....... | ....... | ....... | ....... |
Add the generated numbers | 525,600,000 | 233,850,000 | |||||
Closing balance | 291,750,000 | ||||||
December 31, 2012
The chartist (Signature, full name) | Chief Accountant (Signature, full name) |
Student: Nguyen Thu Huong48
Table 2.6
Unit: Lac Viet Trading and Transport Service Joint Stock Company Address: No. 66 Tran Quang Khai, Hong Bang, Hai Phong.
PAYMENT SUMMARY TABLE WITH BUYERS AND SELLERS
Account: 131 Year 2012
Unit: VND
STT
Customer name | Opening balance | Number of occurrences during the period | Closing balance | ||||
In debt | Have | In debt | Have | ||||
1 | Hoang Hung Trading and Service Company Limited | 525,600,000 | 233,850,000 | 291,750,000 | |||
2 | Bac Hai Trading Joint Stock Company | 45,800,000 | 425,500,000 | 318,348,000 | 152,800,000 | ||
3 | Tan Thuan Trading Investment Company Limited Play | 985,200,000 | 728,900,000 | 256,300,000 | |||
4 | Trading Service and Transportation Company Limited Thai Ha | 25,400,000 | 122,300,000 | 62,200,000 | 85,500,000 | ||
….. | ......... | ......... | ......... | ......... | ......... | ......... | |
Add | 678,060,000 | 10,896,391,500 | 9,629,380,000 | 2,159,572,500 | 214,501,000 | ||
December 31, 2012
(Signature, full name)
The chartistChief Accountant (Signature, full name) |
Student: Nguyen Thu Huong49
2.2.2. Accounting for cost of goods sold at Lac Viet Trading and Transport Services Joint Stock Company
Due to the characteristics of the service industry in general and transportation services in particular, the production process is relatively simple, does not go through many complicated stages in the production process associated with the consumption process, so there are no unfinished products at the end of the period transferred to the next period. The company calculates the cost price according to the simple method. According to this method, the total production cost incurred during the period is equal to the total cost of services provided during the period.
❖ Accounting process
The Company's product cost is collected from the following costs:
The cost of direct materials, mainly diesel oil, is collected by accountants in account 154 and then transferred to account 632 to calculate the cost of transportation services.
Direct labor costs including driver and assistant driver salaries are recorded in account 154 and then transferred to account 632 to calculate transportation service costs.
Tire costs, vehicle repair costs, vehicle oil costs, batteries, vehicle ticket costs, vehicle depreciation costs... are collected in accounts 142, 242, then transferred to account 154 and then transferred to account 632 to calculate the cost of transportation services. The company calculates costs using the simple method.
Total cost of services provided = Total production costs incurred during the period
User account:
Account 154: Work in progress. Account 632: Cost of goods sold.
Documents used:
- Depreciation calculation and allocation.
- Payroll
- Payment voucher
- And related documents.....
❖ Related books:
Ledger account 632, account 154...
Based on related documents such as depreciation allocation spreadsheet, payroll, delivery note, VAT invoice. In 2012, the following expenses were collected:
During the year, the company signs transportation contracts with large customers, or when the transportation demand is too large and the number of vehicles is not enough to fulfill the contract, the company hires another partner to fulfill the contract for the company. All of these outsourcing costs (called outsourcing service costs) are collected by accountants in account 154 and then transferred to account 632 to determine business results.
Based on input invoices such as gasoline costs, accountants collect all into account 154 and then transfer to account 632 to determine the results of production and business activities.
Based on the payroll, the accountant calculates salaries and deductions.
According to the salary of the direct department, then collect it into account 154 and transfer it to account 632 to determine the production and business results.
Based on the fixed asset depreciation allocation table, long-term and short-term prepaid expenses, repair costs, ticket costs, etc., accountants collect all into account 154 and then transfer to account 632 to determine the results of production and business activities.
Summary of costs incurred in 2012:
Outsourcing service cost: 7,653,654,473 VND
Direct material costs (Gasoline, Oil): 841,887,846 VND Salary and salary deductions: 354,842,157 VND
Depreciation allocation costs of fixed assets, repairs, tickets...: VND 579,406,361