+ Procedure for transferring documents to the accounting department from the warehouse keeper and the staff escorting the consumed products
+ Methods and techniques for processing documents in the accounting department.
+ Methods and techniques of opening accounts; recording accounts, making payments for sales contracts
+ Time limit and method of transferring payment documents to the bank
To promote the implementation of payment procedures, quickly complete the consumption process, documents related to product consumption must be transferred immediately to the accounting department every day. Develop a diagram of delivery and processing of documents, besides, it is necessary to shorten the time to transfer payment documents for goods sent for sale to the bank.
– This is a condition to speed up the payment process.
Sales detail book template
Unit: …………………….. Form No. S35-DN
Address: ……………………. (Issued under Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Minister of Finance)
SALES DETAIL BOOK
Product name (goods, services, investment real estate): ………………….
Year: ……………… Book number: …………
Day
month of recording
Document | Interpretation | TK corresponding | Revenue | Deductions | |||||
SH | NT | Quantity | Unit price | Total amount | Tax | Account 521 | |||
A | B | C | D | E | 1 | 2 | 3 | 4 | 5 |
Beginning balance | |||||||||
Number of occurrences during the period | |||||||||
Co-arising | |||||||||
Net revenue | |||||||||
Cost of goods sold | |||||||||
Gross profit | |||||||||
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- This book has … pages, numbered from page 01 to page …
- Date of opening the book: …………….
Date … month … year …
- Practice certificate number:
Chief Accountant
(Signature, full name) (Signature, full name)
- Accounting service provider:
For bookkeepers of accounting service units, the Practice Certificate Number, name and address of the Accounting Service Provider must be clearly stated. The person who prepares the form is an individual practicing the profession and clearly states the Practice Certificate Number.
163
Example 1 :
Company name: Hoang Ha Company Limited Address: No. 25 - Tran Hung Dao - Hanoi
Tax code: 0102432169 Account number: 1100013583
At: Vietnam Bank for Agriculture and Rural Development
Use accounting form: General journal (the unit does not use special journals). Record inventory using the perpetual inventory method.
Evaluate unfinished products based on main raw material cost
Calculate the value of the warehouse by the weighted average method for the entire reserve period. Calculate value added tax by the deduction method.
In October of year N, there are the following documents: (Unit: VND)
I. Beginning balance
200,000,000 | |||
* Account 112: | 12,000,000,000 | ||
* Account 152: | 340,300,000 | ||
- Raw materials | Main material: | 332,500,000 | |
+ Khaki fabric: | Quantity: 2,000m | Unit price: 80,000 VND/m | |
+ Raw fabric: | Quantity: 2,500m | Unit price: 45,000 VND/m | |
+ Cotton fabric: | Quantity: 1,000m | Unit price: 60,000 VND/m | |
- Auxiliary materials: | 7,800,000 | ||
+ Sewing thread: | Quantity: 1,300 rolls | Unit price: 6,000 VND/roll | |
* Account 153: | 3,000,000 | ||
- Needle: | Quantity: 500 boxes | Unit price: 2,000 VND/box | |
- Scissors: Quantity: 100 pieces Unit price: 20,000 VND/piece
* Account 154: 23,700,000
In there:
- Khaki pants: 5,500,000
- Rough pants: 6,200,000
- Cotton jacket: 12,000,000
* Account 155: 315,000,000 VND
Khaki pants: Quantity: 1,200 pieces z: 150,000 VND/piece Rough pants: Quantity: 1,000 pieces z: 81,000 VND/piece Cotton shirt: Quantity: 500 pieces z: 108,000 VND/piece
* Account 211: 5,125,000,000
* Account 214: 1,534,000,000
* Account 311: 3,567,000,000
* Account 331: 404,000,000
* Account 411: 11,782,000,000
* Account 414: 495,000,000
* Account 421: 225,000,000
II. Number of transactions in the month
1. On October 2, Ms. Ho Thanh Thuy (planning department) purchased 3,000m of khaki fabric and imported it into the warehouse according to VAT invoice No. 000521, the purchase price before tax was 78,000 VND/m, 10% VAT has not been paid to Thanh Dat Company (address 135 - Xuan Thuy - Cau Giay - Hanoi, Tax code: 0122345897). The cost of transporting the goods to the warehouse was paid in cash 300,000 VND according to payment voucher No. 01. Warehouse receipt No. 02.
2. On October 2, Mr. Luong Thanh Bang purchased 1,000m of cotton fabric that had been fully imported from Huong Sen Company (address 126 - Nguyen Chi Thanh - Hanoi, tax code: 0122323456) according to VAT invoice No. 005467, pre-tax purchase price: 61,000 VND/m, VAT 10%, paid according to debt notice No. 5 dated October 3. Warehouse receipt No. 03
3. Warehouse delivery note No. 05 dated October 4th delivered 4,000m of khaki fabric to sew khaki pants, 2,000m of raw fabric to sew raw pants, 1,500m of cotton fabric to sew cotton shirts.
4. Warehouse delivery note No. 06 dated October 5, delivering 1,000 rolls of sewing thread for sewing clothes, 100 boxes of sewing needles for production.
5. Warehouse delivery note No. 07 dated October 7th, sending and selling 500 khaki pants to agent Phuong Lan according to VAT invoice No. 972, selling price before tax: 250,000 VND/piece, VAT 10%.
6. On October 9, calculate salary for khaki pants sewing workers: 105,000,000 VND, raw pants sewing workers: 51,000,000 VND, cotton shirt sewing workers: 48,000,000 VND, workshop management department: 20,000,000 VND, sales department: 15,000,000 VND, business management department: 17,000,000 VND.
7. On October 9, deduct the following salary-based deductions : for workers sewing khaki pants: 23,100,000 VND, raw pants: 11,220,000 VND, cotton shirts: 10,560,000 VND, workshop management department: 4,400,000 VND, for sales department: 3,300,000 VND, for business management department: 3,740,000 VND, deducted from employee salary: 21,760,000 VND.
8. On October 15, calculate depreciation of fixed assets used for production of 50,000,000 VND, sales department
5,000,000 VND, business management department 4,000,000 VND.
9. Warehouse receipt No. 04 dated October 19, warehoused 3,500 khaki pants, 1,700 raw cotton pants, 1,200 cotton shirts.
10. On October 20, directly sold 3,000 khaki pants under VAT invoice number 000973 to Huong Xuan Company (address: An Xa Industrial Park - Nam Dinh City, Tax Code: 0600034569), the customer agreed to pay according to the pre-tax unit price: 251,000 VND/product, VAT: 10%. Warehouse delivery note number 08.
11. On October 21, agent Phuong Lan transferred money to the bank to pay for the goods sent for sale on October 7, after deducting the agent's commission of 5% (knowing that the agent's commission is calculated on the price excluding VAT), the VAT on the commission fee is 5%. The unit has received notice No. 14.
12. On October 22, the customer returned 5 khaki pants sold on October 20. The customer paid the remaining amount by bank transfer and received a notice with number 15 dated October 22. The returned goods were stored in the warehouse according to PNK 05.
13. On October 28, VAT invoice No. 001234 was provided by the electricity company, the electricity bill to be paid at the price excluding VAT: 6,500,000 VND, VAT 10%. Of which, 4,000,000 VND is used for production, 1,000,000 VND is used for sales, and 1,500,000 VND is used for business management.
14. Determine business results, carryover profits (knowing corporate income tax rate of 22%).
15. Carry forward deductible VAT in the month
Knowing that: general production costs and auxiliary materials costs are allocated according to the number of completed products. At the end of the period, there are 20 unfinished khaki pants products.
Request :
a. Enter material details book
b. Enter into the general journal
c. Enter into ledger account 111
Sample solution:
Unit: Hoang Ha Company Limited Model No.: S10- DN
Address: 25 Tran Hung Dao, Hanoi (Issued under Circular No. 200/2014/TT - BTC dated December 22, 2014 of the Minister of Finance)
DETAILED BOOK OF MATERIALS AND TOOLS (PRODUCTS, GOODS)
October of the year N
Account: 152. Warehouse name: Materials
Name, specifications of raw materials, materials, tools (products, goods): Khaki fabric
Unit: VND
Document
Interpretation | Corresponding account | Unit price | Enter | Export | Existing | Note | |||||
Number effect | Day, month | Quantity | Total amount | Number quantity | Total amount | Number quantity | Total amount | ||||
A | B | C | D | 1 | 2 | 3= 1 x 2 | 4 | 5= 1 x 4 | 6 | 7= 1 x 6 | 8 |
Beginning balance | 80,000 | 2,000 | 160,000,000 | ||||||||
PN2 | October 2 | Import khaki fabric | 331 | 78,100 | 3,000 | 234,300,000 | 5,000 | 394,300,000 | |||
PX5 | October 4 | Export khaki fabric | 621(KK) | 78,860 | 4,000 | 315,440,000 | 1,000 | 78,860,000 | |||
Add month | 3,000 | 234,300,000 | 4,000 | 315,440,000 | 1,000 | 78,860,000 | |||||
- This book has ……. pages, numbered from page 01 to page…..
Date ….. month …. year……
Bookkeeper Chief Accountant Director
(Signature, full name) (Signature, full name) (Signature, full name, stamp)
Unit: Hoang Ha Company Limited Model No.: S10- DN
Address: 25 - Tran Hung Dao - Hanoi (Issued under Circular No. 200/2014/TT - BTC dated December 22, 2014 of the Minister of Finance)
DETAILED BOOK OF MATERIALS AND TOOLS (PRODUCTS, GOODS)
October of the year N
Account: 152. Warehouse name: Materials
Name, specifications of raw materials, materials, tools (products, goods): cotton fabric
Unit: VND
Document
Interpretation | Corresponding account | Unit price | Enter | Export | Existing | Note | |||||
Number effect | Day, month | Quantity | Total amount | Number quantity | Total amount | Quantity | Total amount | ||||
A | B | C | D | 1 | 2 | 3= 1 x 2 | 4 | 5= 1 x 4 | 6 | 7= 1 x 6 | 8 |
Beginning balance | 60,000 | 1,000 | 60,000,000 | ||||||||
PN3 | 02- Oct | Cotton fabric warehouse | 112 | 61,000 | 1,000 | 61,000,000 | 2,000 | 121,000,000 | |||
PX5 | 04- Oct | Cotton fabric export | 621(B) | 60,500 | 1,500 | 90,750,000 | 500 | 30,250,000 | |||
Add month | 1,000 | 61,000,000 | 1,500 | 90,750,000 | 500 | 30,250,000 | |||||
- This book has ……. pages, numbered from page 01 to page…..
Date ….. month …. year……
Bookkeeper Chief Accountant Director
(Signature, full name) (Signature, full name) (Signature, full name, stamp)
Unit: Hoang Ha Company Limited Model No.: S10- DN
Address: 25 - Tran Hung Dao - Hanoi (Issued under Circular No. 200/2014/TT - BTC dated December 22, 2014 of the Minister of Finance)
DETAILED BOOK OF MATERIALS AND TOOLS (PRODUCTS, GOODS)
October of the year N
Account: 152. Warehouse name: Materials
Name, specifications of raw materials, materials, tools (products, goods): Raw fabric
Document
Interpretation | Corresponding account | Unit price | Enter | Export | Existing | Note | |||||
Number effect | Day, month | Quantity | Total amount | Quantity | Total amount | Quantity | Total amount | ||||
A | B | C | D | 1 | 2 | 3= 1 x 2 | 4 | 5= 1 x 4 | 6 | 7= 1 x 6 | 8 |
Beginning balance | 45,000 | 2,500 | 112,500,000 | ||||||||
PX5 | October 4 | Raw fabric export | 621(raw) | 45,000 | 2,000 | 90,000,000 | 500 | 22,500,000 | |||
Add month | 0 | 0 | 2,000 | 90,000,000 | 500 | 22,500,000 | |||||
- This book has ……. pages, numbered from page 01 to page…..
Date ….. month …. year……
Bookkeeper Chief Accountant Director (Signature, full name,
(Signature, full name) (Signature, full name)
stamp)