(9). Transfer of business results during the period to undistributed profit after tax:
+ Transfer interest, record:
Debit account 911 - Determining business results
Credit account 421 - Undistributed profit after tax.
+ Carry forward losses, record:
Debit account 421 - Undistributed profit after tax Credit account 911 - Determining business results.
4.2. Prepare accounting documents
4.2.1. Collection of original documents
- Revenue summary table
- Cost summary table
- Cost allocation table
4.2.2. Record documents (Documents from related sections)
4.2.3. Complete the documents
Check and complete the contents recorded on the items on the voucher: accurate, complete, and in accordance with regulations.
Note the entries on the vouchers and the signatures of the relevant parties.
4.3. Accounting records
4.3.1. General accounting entries
- General journal (general journal form); voucher registration book (voucher entry form), voucher journal (voucher journal form): (Appendix 4 Circular 200/2014/TT-BTC).
- Ledger of accounts 911 (Appendix 4 of Circular 200/2014/TT-BTC).
4.3.2. Detailed recording
Detailed book to determine business results (Appendix 4 of Circular 200/2014/TT-BTC)
For example: Dat Ngoc Company Limited operates a hotel, tax code: 1900564120, address: 20 Tran Phu, Ward 3, Bac Lieu City, Bac Lieu Province, with the following activities: room rental, laundry, telephone - fax agency. Inventory accounting is done by the regular declaration method, VAT is calculated by the deduction method. In January 2019, the following economic transactions occurred:
1. On January 1, 2019, a number of materials for hotel rooms were issued from the warehouse (warehouse delivery note number XK001):
- 100 bars of bath soap, warehouse value 200,000 VND.
- 10 bottles of shampoo, warehouse value 1,000,000 VND.
- 100 toothbrushes and toothpaste, warehouse value 400,000 VND
- Tea 10 packs, warehouse value 200,000 VND
2. On January 1, 2019, paid cash to buy newspapers for the hotel room for 200,000 VND (payment voucher number PC001).
3. On January 5, 2019, calculate the salary to be paid to the room staff 10,000,000 VND, laundry staff 1,500,000 VND, hotel service staff 6,000,000 VND, and business management salary 15,000,000 VND (salary table BL01).
4. On January 5, 2019, deduct social insurance, health insurance, unemployment insurance, and trade union fees according to current regulations (Table BH01).
5. On January 6, 2019, some soap and bleach were issued to the laundry department for 500,000 VND (warehouse delivery note XK002).
6. On January 7, 2019, revenue from 5-day hotel room of Nguyen Thanh Binh, address: No. 10 Ten Lua Street, Binh Tan District, Ho Chi Minh City, pre-tax price of VND 500,000/day, VAT 10% collected in cash (VAT invoice No. 0000050, receipt No. PT001).
7. On January 8, 2019, some tools for hotel rooms were issued for 4,000,000 VND, for the laundry department for 1,000,000 VND, and for the company manager for 800,000 VND (warehouse delivery note XK003).
8. On January 10, 2019, the summary of laundry revenue including tax was 4,400,000 VND, 10% VAT collected in cash (VAT invoice No. 0000051, receipt No. PT002).
9. On January 10, 2019, the hotel revenue statement including tax was 55,000,000 VND, 10% VAT collected in cash (VAT invoice No. 0000052, receipt No. PT003).
10. On January 10, 2019, some soap and bleach were issued to the laundry department for 600,000 VND (warehouse delivery note XK004).
11. On January 11, 2019, the electricity and water costs payable excluding VAT were 4,000,000 VND, VAT 400,000 VND (VAT invoice number 0000008). Allocated to the hotel 2,000,000 VND, laundry 1,500,000 VND, business management 500,000 VND.
12. On January 12, 2019, cash payment for phone bill for business management was 6,000,000 VND (payment voucher number PC002).
13. On January 15, 2019, a number of soaps, toothbrushes, toothpaste, tea, etc. were issued to the hotel room, worth 1,500,000 VND (warehouse receipt number XK005).
14. On January 20, 2019, revenue from 7-day hotel room of Le Loi, pre-tax price 1,000,000 VND/day, VAT 10% collected in cash (VAT invoice No. 0000053, receipt No. PT004).
15. On January 31, 2019, the total hotel revenue and output VAT collected in the month in cash was 50,000,000 VND, in bank transfer was 60,000,000 VND (VAT invoice No. 0000054, receipt No. PT005, notice No. BC006).
16. On January 31, 2019, total revenue of the laundry department was 6,930,000 VND, VAT 10% (VAT invoice No. 0000055, receipt No. PT006).
17. On January 31, 2019, the total revenue from the phone and fax business agency was actually collected in cash of VND 8,000,000, not subject to VAT (VAT invoice No. 0000056, receipt No. PT007).
18. On January 31, 2019, the depreciation table of fixed assets allocated to hotel rooms is 60,000,000 VND, laundry department is 3,000,000 VND, and telephone - Fax business is 500,000 VND.
19. Transfer costs corresponding to revenue to determine monthly business results for each company activity. Accountants allocate business management costs according to basic salary paid for each service business activity.
Request:
1. Determine the types of accounting documents needed to be prepared for the above economic transactions.
2. Prepare documents for transactions 1,6,8.
3. Record the above economic transactions in the general journal.
4. Record accounts 154 and 911 in the ledger.
5. Record detailed production and business expenses and calculate the cost of hotel room services.
Given: There are 15 days - nights left in the hotel room that the guest has stayed in next month, the standard cost of the hotel room is 100,000 VND/day - night. Other services do not have any unfinished costs at the end of the period.
Prize
1. Determine the types of accounting documents needed to be prepared for arising economic transactions.
above.
TT
Summary of content | Documents created | Note | |
01 | Export materials for hotel rooms | Warehouse delivery note | |
02 | Buy newspaper for hotel room by TM | Payment voucher | |
03 | Salaries payable to departments | Monthly salary | |
04 | Contributions deducted according to regulations | Insurance deduction spreadsheet | |
05 | Export materials for laundry service | Warehouse delivery note | |
06 | Hotel room revenue by TM | - VAT invoice Receipt | |
07 | Export of CCDC used for hotels and laundry | Warehouse delivery note | |
08 | Laundry revenue | - VAT invoice Receipt | Tax-exempt VAT when making the contract |
09 | Hotel room revenue | - VAT invoice Receipt | Tax-exempt VAT when making the contract |
10 | Export materials for laundry service | Warehouse delivery note | |
11 | Unpaid electricity and water bills |
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Phone charges by TM | Payment voucher | ||
13 | Export materials for hotel rooms | Warehouse delivery note | |
14 | Hotel room revenue by TM | - VAT invoice Receipt | |
15 | Hotel room revenue by TM, TGNH | - VAT invoice Receipt | Tax-exempt VAT when making the contract |
16 | Laundry Revenue by TM | - VAT invoice Receipt | Tax-exempt VAT when making the contract |
17 | Fax Phone Dealer Revenue by TM | - VAT invoice Receipt | Tax-exempt VAT when making the contract |
18 | Fixed asset depreciation | Depreciation table | |
19 | Transfer costs to calculate cost price, determine business results | - Cost allocation table |
12
2. Prepare documents for transactions 1, 6, 8
- Create warehouse delivery note NV1
January 1, 2019 | Debit account 621KS |
Number: XK001 | Have account 152 |
WAREHOUSE DELIVERY NOTE
- Full name of consignee: Tran Em. Address (department): Hotel department
- Reason for release: Release for hotel room
- Exported from warehouse (lot compartment): Company. Location: No. 20 Tran Phu, Ward 3, Bac Lieu City, Bac Lieu Province.
S
Name, brand, specification, | Single | Quantity | |||||
T | quality of materials, tools, | Code | taste | Love | Real | Single | Wall |
T | products, goods | number | calculate | bridge | export | price | money |
A | B | C | D | 1 | 2 | 3 | 4 |
1 | Bath soap | XP | Department | 100 | 100 | 2,000 | 200,000 |
2 | Shampoo | DG | Bottle | 10 | 10 | 100,000 | 1,000,000 |
3 | Brush | BC | Tree | 100 | 100 | 4,000 | 400,000 |
4 | Tea | TR | Package | 10 | 10 | 20,000 | 200,000 |
Add | x | x | x | x | x | 1,800,000 | |
- Total amount (in words): One million eight hundred thousand dong.
- Number of original documents attached: .....................................................................
Founder | Receiver | Storekeeper | Chief Accountant | Manager |
vote (Signature, full name) | row (Signature, full name) | (Signature, full name) | (Or the department that needs to import) (Signature, full name) | (Signature, full name) |
- Create VAT invoice NV6
Model number: 01GTKT3/0 VALUE ADDED INVOICE Symbol: TP/18P Link 1: Save Number: 0000050 January 7, 2019 Sales unit: Dat Ngoc Company Limited Tax code: 1900564120 Address: No. 20 Tran Phu, Ward 3, Bac Lieu City, Bac Lieu Province Phone:........................Account number................................................................ | |||||
Buyer's name: Nguyen Thanh Binh Unit name: …………………………………… Tax code: …………………………………………………………………………….. Address: No. 10 Ten Lua Street, Binh Tan District, Ho Chi Minh City Account number................................................................................................................... Payment method: TM………..Account number:…………………………………… | |||||
ST T | Name of goods and services | Unit of measure | Quantity | Unit price | Total amount |
1 | 2 | 3 | 4 | 5 | 6=4x5 |
1 | Room type 2 | Day | 05 | 500,000 | 2,500,000 |
Total cost of goods: 2,500,000 | |||||
VAT rate: 10%, VAT amount: 250,000 | |||||
Total payment: 2,750,000 Amount in words: Two million seven hundred and fifty thousand dong | |||||
Buyer Seller (Sign, print full name) (Sign, stamp, print full name) Nguyen Ngoc Nhien (Need to check and compare when creating, delivering and receiving invoices) | |||||
01
RECEIPT Book No: 01
January 7, 2019 Number:PT001
Debit: Account 1111
Credit: Account 5113.3331
Payer's name: Nguyen Thanh Binh
Address: No. 10 Ten Lua Street, Binh Tan District, Ho Chi Minh City. Reason for payment: Hotel room fee collection
Amount: 2,750,000 VND (In words): Two million seven hundred and fifty thousand VND Attached: 01 VAT invoice 0000050 Original documents.
Manager | Chief Accountant | Payer | Voter | 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:
- Create VAT invoice NV8
VALUE ADDED INVOICE
Symbol: TP/18P
Link 1: Save Number: 0000051
January 10, 2019 Sales unit: Dat Ngoc Company Limited
Tax code: 1900564120
Address: No. 20 Tran Phu, Ward 3, Bac Lieu City, Bac Lieu Province
Phone:......................................Account number.......................................................................... | |||||
Buyer Name: Retail Unit name: ……………………………………………………………………………… Tax code: …………………………………………………………………………….. | |||||
Address: ………………………………………………………………………………… Account number.......................................................................................................... Payment method: TM………..Account number:…………………………………… | |||||
STT | Name of goods and services | Unit of measure | Quantity | Unit price | Total amount |
1 | 2 | 3 | 4 | 5 | 6=4x5 |
1 | Laundry | 4,000,000 | |||
Total cost of goods: 4,000,000 | |||||
VAT rate: 10%, VAT amount: 400,000 | |||||
Total payment: 4,400,000 Amount in words: Four million four hundred thousand dong | |||||
Shopper | Salesman | ||||
(Sign, full name) | (Sign, seal, full name) | ||||
Nguyen Ngoc Nhien (Need to check and compare when creating, delivering and receiving invoices) | |||||
Model No.: 01GTKT3/001