Xuan Truong Hai Transport and Trading Joint Stock Company
LEDGER
Account number: 632
Account Name: Cost of Goods Sold
Year 2010
Unit: Dong
STT
Document | Interpretation | Account Number corresponding | Amount | |||
Number | Date | In debt | Have | |||
Opening balance | ||||||
SPS Month 05 | ||||||
481 | PX 217 | May 31, 2010 | Gasoline export A 92 | 156 | 21,262,500 | |
482 | PX 218 | May 31, 2010 | Out of Body Force 46 | 156 | 288,540 | |
483 | PX 219 | May 31, 2010 | Export 20W50 | 156 | 2,568,800 | |
484 | PKT 220 | May 31, 2010 | Oil export demand | 156 | 141,670 | |
679 | PKT 350 | May 31, 2010 | KC CPSX About cost of goods | 154 | 4,894,402,475 | |
680 | PKT 351 | May 31, 2010 | Construction cost of KC Business results | 911 | 6,337,981,067 | |
681 | PKT 352 | May 31, 2010 | KC VC capital price about Business results | 911 | 4,894,402,475 | |
Add | 11,232,383,542 | 11,232,383,542 | ||||
Closing balance period | ||||||
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Accountant
(Sign and print full name)
May 31, 2010 Manager (Sign and print full name) |
Diagram 21: Accounting for cost of goods sold at Xuan Truong Hai Transport and Trading Joint Stock Company .
11,232,383,542
11,232,383,542
TK156 TK 632 TK 911
2.2.4. Accounting for sales costs and business management costs.
- At Xuan Truong Hai Transport and Trading Joint Stock Company, due to limited scale of operations and management, product consumption stores are directly managed by the Board of Directors, all costs arising related to sales activities are accounted for through business management costs.
2.2.4.1. Detailed accounting of business management costs.
Business management costs are costs for business management, administrative management and other general services related to the operation of the entire business. The company's main management costs include:
- Employee salary costs.
- Fixed asset depreciation costs.
- Cost of purchasing stationery.
- Bank fees.
- Phone bill.
- Other cash expenses: entertainment expenses, business tax, etc.
a) Accounting documents used.
- Payment voucher
- Payroll.
- Depreciation calculation and allocation.
- VAT invoice.
- Other relevant documents.
- General journal.
- Ledger account 642.
b) Accounting method.
Every month, accountants base on salary payment tables, fixed asset depreciation tables, payment vouchers, bank debt notices, etc. to collect actual expenses incurred, then accountants record them in general ledger account 642.
During the month when business management costs arise, accountants base on related invoices and documents to account.
Debit account 642
Debit account 133 (if any)
There are accounts 111, 112, 334, 214…
Account 111, 112, 334… Account 642
Business management costs
TK 133
VAT is deducted
For example :
- May 7, 2010 The company paid for air tickets to Hai Long Trading Company Limited Amount: 29,788,000 VND
- On May 18, 2010, the Company paid mobile phone bills to the Military Telecommunications Corporation in the amount of VND 3,711,672.
Based on the payment voucher dated May 7 and May 18, the accountant enters the General Journal and the General Ledger.
Unit:
PAYMENT VOUCHER | Book number: | Model number: 02-TT(issued) | |
Part : | May 7, 2010 | Number: 07 | comply with Decision 48/2006-QD-BTC March 20, 2006 of |
SDNS Unit Code: | Minister of Finance |
Recipient name: Hai Giang Company Limited................................................... Address:
Reason for payment: Airline ticket..........................................................................................
Amount: 29,788,000 (In words) Twenty-nine million, seven hundred and eighty-eight thousand dong /................................................................................................
Attached ............................Original documents................................................................
May 7, 2010
Chief Accountant | Founder | Receiver | Treasurer | |
(Signature, full name, seal) | (Signature, full name) | (Signature, full name) | (Signature, full name) | (Signature, full name) |
Received full amount (in words) ......................................................................
+ Foreign exchange rates (gold, silver, precious stones)………………………………………......
+ Conversion amount:…………………………………………………………….......
PAYMENT VOUCHER | Book number: | Model number: 02-TT(issued) | |
Part : | May 18, 2010 | Number: 04 | comply with Decision 48/2006-QD-BTC March 20, 2006 of |
SDNS Unit Code: | Minister of Finance |
Name of payee: Military Telecommunications Corporation........................... Address:
Reason for payment: Mobile charges................................................................................................
Amount: 3,711,672 (In words) Three million, seven hundred eleven thousand, six hundred seventy-two dong even /................................................................................................
Attached .............................Original documents......................................................................
May 18, 2010
Chief Accountant | Founder | Receiver | Treasurer | |
(Signature, full name, seal) | (Signature, full name) | (Signature, full name) | (Signature, full name) | (Signature, full name) |
Received full amount (in words) ......................................................................
+ Foreign exchange rates (gold, silver, precious stones)………………………………………......
+ Conversion amount:…………………………………………………………….......
Xuan Truong Hai Transport and Trading Joint Stock Company
GENERAL LOG
Year 2010
Unit: VND
STT
Document | Interpretation | Account number application | Amount | |||
Number effect | NT | In debt | Have | |||
PS Issue May | ||||||
| ||||||
11 | PC 05 | 05/05/2010 | Water Bill Center - HP Water Supply One Member Co., Ltd. | 642 | 2,249,270 | |
133 | 224,927 | |||||
1111 | 2,474,1976 | |||||
13 | GBN | 05/06/2010 | Pay interest on bank Ngo Rights | 635 | 1121B | 2,288,521 |
| ||||||
109 | PC 07 | 05/07/2010 | Airline Ticket Price –Hai Co., Ltd. Giang | 642 | 27,149,000 | |
133 | 2,639,000 | |||||
111 | 29,788,000 | |||||
| ||||||
211 | PC 04 | May 18, 2010 | Mobile Bill Payment - Military Service | 642 | 3,374,248 | |
133 | 337,424 | |||||
111 | 3,711,672 | |||||
678 | PKT | May 31, 2010 | KC CPQL About Business Results | 911 | 642 | 280.285.287 |
679 | PKT | May 31, 2010 | KC CPSX About cost of goods sold | 6322 | 154 | 4,894,402,475 |
680 | PKT | May 31, 2010 | Construction cost to business results | 911 | 6321 | 6,337,981,067 |
681 | PKT | May 31, 2010 | KC cost of capital VC on business results | 911 | 6322 | 4,894,402,475 |
Add | 101.254.472.087 | |||||
Accountant
(Sign and print full name)
May 31, 2010 Manager (Sign and print full name) |
Xuan Truong Hai Transport and Trading Joint Stock Company
LEDGER
Account number: 642
Account Name: Business Management Expenses
Year 2010
Unit: Dong
STT
Document | Interpretation | Account number application | Amount | |||
Number | Date | In debt | Have | |||
Opening balance | ||||||
SPS May | ||||||
11 | PC 05 | May 5, 2010 | Water bill –CT 1 Member LLC | 111 | 2,249,270 | |
109 | PC 07 | 05/07/2010 | Airline ticket center –CT Hai Long Company Limited | 111 | 27,149,000 | |
211 | PC 04 | May 18, 2010 | TT fare Military Telecommunications Corporation | 111 | 3,711,672 | |
266 | PKT 20 | 05/04/2010 | Money transfer fee – NH NQ | 1121B | 112,420 | |
267 | PKT 22 | 05/06/2010 | Money transfer fee – NH NQ | 1121B | 101,354 | |
270 | PKT 25 | May 10, 2010 | Reception – CT Lan Huong LLC | 111 | 1,182,000 | |
268 | PC 32 | May 31, 2010 | Office Allowance Center | 111 | 13,188,400 | |
491 | PKT 35 | May 31, 2010 | Gasoline for vehicles collaborate | 156 | 72,975,000 | |
492 | PKT 36 | May 31, 2010 | Gasoline for employees | 156 | 20,343,750 | |
493 | PKT 37 | May 31, 2010 | Gas Fee | 138 | 7,100,000 | |
678 | PKT 232 | May 31, 2010 | KC CPQLDN | 911 | 280.285.287 | |
Add | 280.285.287 | 280.285.287 | ||||
Accountant
(Sign and print full name)
May 31, 2010 Manager (Sign and print full name) |