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TRNG I HC NHA TRANG

KHOA K TON TI CHNH


B MN KIM TON

BI GING
H THNG THNG TIN K TON 3
(EXCEL K TON)

Ging vin ging dy

ThS. Nguyn Thnh Cng


Ng Xun Ban
Bi Mnh Cng
Th Ly
Phm nh Tun

Lu hnh ni b

MC LC
Chng 1: Mt s kin thc c bn thng dng trong Excel.. 1
1.1. Ci t cc thng s th hin s trong Excel.1
1.2. Mt s thao tc v bng tnh.1
1.3. Mt s hm thng dng c bn trong Excel.. 3
1.4. Mt s chng trnh thng tr trong Excel..8
Chng 2: Thc hnh lp s k ton v bo co ti chnh ..11
2.1. S lung d liu ca K ton theo hnh thc Nht k chung..... 11
2.2.T chc d liu k ton........11

CHNG 1
MT S KIN THC C BN THNG DNG TRONG EXCEL
1.1. CI T CC THNG S TH HIN S TRONG EXCEL

nh dng cho tin t vi qui c s dng:

Trong Control Panel chn tu chn Regional settings, chn Currency, nh li cc


thng s nh sau:

o
o

Negative number format : - (du - biu hin du m)


Currency Symbol : ng (tip v ng ng k hiu tin t)

o
o

Decimal Symbol: , (du phn cch thp phn l du ,)


Digit grouping Symbol: . (du phn cch hng nghn l du .)

o Number of digt in group: 3 (s lng phn cch nhm hng nghn l 3 s)


nh dng s (Number) vi quy c s dng:

Trong Control Panel chn tu chn Regional settings. Chn phiu Number, nh li cc
thng s nh sau:
o Negative number format: -(du - biu din du m)
o Decimal Symol: ,(du phn cch hng thp phn l du ,)
o
o

Digit group Symbol: .(du phn cch hng nghn l du .)


No. of digits after group : 2(s ch thp phn l 2 ch s)

o
o

No. of digits in group: 3 (s lng phn cch hng nghn l 3 s)


List separator: , (du phn cch trong danh sch (hay phn cch cc tham s
trong cng thc du ,)

1.2. MT S THAO TC V BNG TNH:


1.2.1. Chn thm Column vo bng tnh
t con tr vo ct mun chn
Ra lnh Insert Column
1.2.2. Chn thm Row vo bng tnh:
t con tr vo dng mun chn
Ra lnh Insert Row
1.2.3. Chn thm sheet (bng tnh) vo workbook:
Ra lnh Insert/ Work sheet
1.2.4. t tn cho Worksheet:
Chn sheet mun t tn l sheet hin hnh
Format Rename (hoc double click ti phn tn sheet) g tn worksheet.
1.2.5. Du (hin) Row, column, worksheet:
Chn Row, column hay sheet mun du i
Ra lnh format (Row, column hay sheet tng ng)
Mun du th chn Hide (hin th chn Unhide)
1.2.6. Php tham chiu
Php tham chiu dng ch cc c th theo s phi hp gia hng v ct, v d A1
l giao im gia ct A v hng 1.
3

Nu mun chuyn qua li gia tham chiu tng i, tham chiu tuyt i v tham chiu
hn hp ch cn nhn phm F4.
Php tham chiu tuyt i
K hiu la ($) c t trc mt phi hp hng hoc ct xc nh rng php tham
chiu mang tnh tuyt i v s khng thay i.
V d: tham chiu $A$1 c dng trong mt cng thc s lun ch A1, d cho cng
thc t u v c sao chp hay khng.
Php tham chiu tng i
Tham chiu tng i khng c k hiu $. N ch cc thng qua s nh v tng i.
V d: Nu nhp =C8 vo D8, cng thc ny ch mt pha tri, trn cng hng. Nu
cng thc ny c sao chp t D8 n D9 th n s ch n C9 mt pha tri, trn
cng hng.
Php tham chiu hn hp
Tham chiu hn hp cha c tham chiu tng i ln tham chiu tuyt i. Nu phn
ct ca tham chiu l tuyt i th ct s khng thay i, nhng phn hng l tng i s thay
i. Ngc li, c th tham chiu hn hp vi mt ct thay i v hng c nh.
V d: $G4 l tham chiu hn hp c ct c nh v hng thay i; G$4 l tham chiu hn
hp c ct thay i v hng c nh.
1.2.7. t tn khi (Cell Range):
Chn khi cn t tn bng cch r chut t u tin n cui cng ca khi. (Cell
range). Ra lnh Insert Name Define

Nhp tn khi vo hp Name In Work book: (lu : tn khi khng c khong trng - ch
c mt t)
Chn ADD khai bo
1.2.8. p fonts Timesnewroman cho ton bng tnh:
Ra lnh Tools Options General
Chn font Timesnewroman, size 12 trong khung Standard font:
Thot Excel, sau khi ng li.
1.2.9. ngha ca thng bo li
Khi Excel khng th c nh chnh xc cng thc, n tr v mt thng bo li. Tt c li
trong Exel bt u bng du (#). Mt s bo li (tu theo dng li) hin th di dng:

Tn li

Nguyn nhn

#DIV/0

y l li divide by zero (chia cho 0), thng bo mu s bng 0 do khng


th thc hin c php tnh. Exel mc nh cc trng c gi tr bng 0, cho
nn li ny c th l thc hin php chia cho mt trng
Li ny c ngha tu theo cng thc. C l cng thc tham chiu n mt gi

#N/A

tr khng tn ti, v d, trong hm Vlookup (tm kim), #N/A cng c th c s


dng nh mt k t gi ch (palaceholder) khi d liu cha c sn. c tnh lp
biu ca Exel b qua #N/A, v vy k hiu #N/A rt hu dng khi bn v biu
. Nu bn trng th Exel s cho rng cc trng c gi tr l 0, v phn
nh sai lch vo biu
Li ny xy ra khi Exel khng th nhn din c tn s dng trong cng thc.

#NAME?

#NUM!

#REF!

Tn ny khng tn ti, hoc b xo so s xut, hoc b nh vn sai. Cng c


th bn qun t chui vn bn trong du ngoc kp.
Ngha l c vn vi mt s - s ny khng th phin dch c v qu ln hay
qu b, hoc n khng tn ti. C l bn s dng mt i s khng ph hp
trong hm.
Li ny cho bit c vn vi tham chiu , v thng th do vic xo hng hoc
ct c s dng trong cng thc. Li ny cng c th do php tham chiu
t xa n mt chng trnh khng chy, chng hn li DDE.

#VALUE!
#NULL!

Li gi tr do mt s nguyn nhn, nhng thng th n i i vi vic tnh ton


k t (thay v s), hoc nhp mt i s khng ph hp cho mt hm.
Li Null cho bit khng tn ti php giao i vi cc dy trong cng thc (phn
giao rng).

1.3. MT S HM THNG DNG C BN TRONG EXCEL


1.3.1. Hm Left( )
C php: =Left(Str,n). Trong Str l mt chui vn bn hoc mt a ch cha
gi tr chui, cn n l s nguyn dng.
Cng dng: Hm tr v gi tr l mt chui con c ct t bn tri Str sang n k t.
V d: =Left(Excel,2) tr v chui con Ex
1.3.2. Hm Right( )
C php: =Right(Str,n). Trong Str l mt chui vn bn hoc mt a ch cha gi
tr chui, cn n l s nguyn dng.
Cng dng: Hm tr v gi tr l mt chui con c ct t bn phi Str sang n k t.
V d: =Right (Excel,2) tr v chui con el
1.3.3. Hm Mid( )
C php: =Mid(Str, n, m). Trong Str l mt chui vn bn hoc mt a ch
cha gi tr chui, cn n v m l hai s nguyn dng.
Cng dng: Hm tr v gi tr l mt chui con c ct gia Str bt u t k t
n sang m k t.
V d: =Mid(Thc hnh k ton trn Excel, 10, 7) tr v chui k ton

1.3.4. Hm If( )
C php: =IF(TestValue, Value If True, Value If False). Trong TestValue l biu
thc iu kin, Value If True v Value If False l cc gi tr s tr v ca hm (hoc
a ch ch cha gi tr).
Cng dng: Khi thc hin hm s tnh ton v xt biu thc iu kin TestValue,
nu ng th hm tr v gi tr Value If True, nu sai hm tr v gi tr Value If False.
V d: =IF(4>6,4,6) Hm tr v s 6.
1.3.5. Hm Or( )
C Php: =Or(Btk1, Btk2, Btk3,). Trong : Btk1, Btk2, l cc biu thc
iu kin tr v gi tr kiu Logical.
Cng dng: Hm tr v gi tr kiu Logical, bng True khi mt trong cc biu thc
iu kin trong hm ng. Bng False khi tt c cc biu thc iu kin u sai.
V d:
=Or(2>3, 4>3, 5>7) Hm tr v gi tr True
=Or(2>3, 4<3, 5>7) Hm tr v gi tr False
1.3.6. Hm And( )
C php: =And(Btk1, Btk2, Btk3,) trong : Btk1, Btk2, l cc biu thc
iu kin tr v gi tr kiu Logical.
Cng dng: Hm tr v gi tr kiu Logical, bng False khi ch cn mt trong cc biu
thc iu kin trong hm sai. Bng True khi tt c cc biu thc iu kin u ng.
V d:
=And(2>3, 4>3, 5>7) Hm tr v gi tr False
1.3.7. Hm Count( )
C php: =Count(Gtr 1, gtr 2, gtr 3,). Trong cc gi tr c th l cc a ch
cha gi tr, mt biu thc, a ch nhm cha gi tr kiu s
Cng dng: Hm m tng cc gi tr kiu s lit k trong hm, hay m tng cc
cha gi tr kiu s trong hm.
V d:
=Count(3, 5, 6, 2) Kt qu: 4(c 4 s)
1.3.8. Hm Sum( )
C php: =Sum(gtr 1, gtr 2, gtr 3), trong cc gi tr c th l cc a ch
cha gi tr, mt biu thc, a ch nhm cha gi tr kiu s
Cng dng: Hm tnh tng cc gi tr lit k trong hm hay tnh tng gi tr cc
cha gi tr trong hm.
V d: =Sum(3, 5, 6, 2) kt qu: 16
1.3.9. Hm Round( )
C php: =Round(n,m), trong n l mt s l, a ch cha s l: m l s nguyn
hng th m.
Cng dng: Nu m m th lm trn sang phn nguyn, nu m dng th hm lm
trn sang phn thp phn.
V d: n=1234,5678 Round(n,2) = 1234,56; Round(n,-2) = 1200
1.3.10. Hm Max()
C php: =Max(n1, n2, n3), trong n1, n2, n3 l cc s, cc a ch cha s,
a ch nhm cha s.
Cng dng: Hm Max( ) tr v gi tr kiu s l s ln nht trong dy s n1, n2, n3
V d: =Max(1, 3, 5, 2, 9) 9
6

1.3.11. Hm Min( )
C php: =Min(n1, n2, n3), trong n1, n2, n3 l cc s, cc a ch cha s,
a ch nhm cha s.
Cng dng: Hm Min( ) tr v gi tr kiu s l s nh nht trong dy s n1, n2, n3
V d: =Min(1, 3, 5, 2, 9) 1
1.3.12. Hm Average( )
C php: =Average(n1, n2, n3) trong n1, n2, n3 l cc s, cc a ch cha
s, a ch nhm cha s.
Cng dng: Hm Average( ) tr v gi tr kiu s l s bnh qun cng ca dy s n1,
n2, n3,
V d: =Average (1, 3, 5, 2, 7) 3,6; =Average(5, 6) 6
1.3.13. Hm Vlookup( )
C php: Vlookup(LookupValue, Table Array, ColunmIndexNumber, RangeLookup)
Trong :

LookupValue l mt gi tr (hoc a ch cha gi tr) m hm s mang i d tm


trong ct u tin ca bng TableArray.

TableArray: l bng cha gi tr d tm v gi tr ly ra ca hm. Gi tr d tm phi


ct u tin ca bng, gi tr ly ra ca hm phi cc ct t th hai tr i.

ColunmIdexNumber: l ch s ct c ch nh cha gi tr tr v trong bng(ch s


ct phi >=2, v gi tr tr v cc ct t s 2 tr i trong bng).

RangeLookup: l True(), hoc False(). Nu l 0 th vic d tm ca hm phi chnh


xc, nu l 1 th vic d tm mt gi tr trong bng khng cn chnh xc ch cn gn
ng l c.
Cng dng: Nu tm thy gi tr LookupValue ct u tin ca bng th hm tr v

gi tr ca mt trong bng TableArray ng vi dng cha gi tr d tm v ct


ColunmIndexNumber, ngc li hm tr v gi tr #NA# (khng tm thy).
Ta c th biu din li c php hm di dng bng nh sau:

=VLOOKUP( 111,

M TK
111
112
113
152

Tn TK
TM
TG NH
TC
HTK

,2

,0)

Vi hm trn, kt qu tr v chui TM (gi tr ca giao nhau gia dng 2 v ct 2). V


dng 2 ca bng cha gi tr mang i d tm l 111, ch s ct xc nh trong hm l 2. Nu ta
thay gi tr d tm l 112 th hm s tr v gi tr ca giao nhau gia dng 3 v ct 2 (TGNH).
Nu ta thay gi tr d tm l 511 th hm s tr v gi tr #N/A (khng tm thy). V TK 511 khng
c trong bng d tm.
1.3.14. Hm Match( )
C php: =Match(LookupValue, LookupArray, MatchType)
Trong :

LookupValue: l mt gi tr (hoc a ch cha gi tr) m hm s mang i d tm trong


mng Array.
7

LookupArray: l mng mt chiu cha cc gi tr d tm (dy cc gi tr) ca hm. Gi tr


d tm LookupValue phi cng kiu d liu vi cc gi tr trong LookupArray.

Match Type: L True() hoc False(). Nu l 0 th vic d tm ca hm phi chnh xc, nu


l 1 th vic tm mt gi tr trong bng khng cn phi chnh xc ch cn gn ng l c.
Cng dng: Hm tr v gi tr kiu s l s th t ca phn t trong mng cha

Lookup Value, ngc li hm tr v gi tr #N/A (khng tm thy).


Ta c th biu din li c php hm di dng bng v d nh sau:

=Match (A01,

A01

A01

B01

B02

B03

0,)

Kt qu tr v ca hm l s 1. Nu thay gi tr d tm l B02 th hm tr v gi tr l s
4. Nu thay gi tr d tm l B06 th hm tr v gi tr l #N/A (v khng tm thy)
1.3.15. Hm Index( )
C php: Index(Array, RowNumber, ColunmNumber), trong :
Array: bng hai chiu cha cc gi tr tr v ca hm.
Rownumber, ColunmNumber: l ch s dng v ch s ct ca c ch nh cha gi
tr tr v trong bng.
Cng dng: hm tr v gi tr ca 1 trong bng Array l giao nhau gia
RowNumber v ColunmNumber.
Ta c th biu din li c php hm di dng v d nh sau:

=INDEX(

11
12
30
15
A

89

04

42

42
65
55
B

57

23

13
78
C

14
83
D

,2,3)

Kt qu tr v 57 (gi tr ca giao nhau gia dng 2 v ct 3). Nu thay ch s dng l 3


v ch s ct l 3 th kt qu tr v l 13. Nu thay ch s dng l 3 v ch s ct l 4 th kt qu
tr v l 14. Nu thay ch s dng l 5 v ch s ct l 4 th kt qu tr v l D.
Ta thng dng kt hp gia hm Index vi hm Match tham chiu n mt gi tr
trong bng, cch dng nh sau:
V d: Cho bng n gi vn chuyn cc loi hng ho n cc khu vc nh sau:
A
B
C
D
E
F
G
1

MH01

MH02

MH03

MH04

MH05

MH06

TP

12

55

97

24

20

41

VT

13

14

19

23

14

12

BD

56

45

55

58

44

21

MT

85

61

67

80

51

23

Dng hm Index tham chiu n gi vn ti ca mt hng c m s MH04 i khu


vc BD. Ta thy khu vc BD dng 3, v m hng MH04 ct 4 v s dng hm Index nh
sau: =Index ($B$2:$G$5,3,4) v kt qu tr v 58.
Nhng cch dng nh trn s khng linh hot khi ta c m hng v khu vc thay i.
s dng hm linh hot hn ta kt hp vi hm Match. Hm Match s ng vai tr xc nh
ch s dng v ch s ct cho hm Index. V d:

=Index ($B$2:$G$5,Match(BD,$A$2:$A$5,0),Match(MH04,$B$1:$G$1,0))
Kt qu ca hm Match th nht tr v s 3, hm Match th hai tr v s 4. Do vy hm
Index s tr v gi tr ca 1 trong bng $B$2:$G$5 l giao nhau gia dng 3 v ct 4 (58).
Ta cng thng dng kt hp gia hm Vlookup vi hm Match tham chiu trn
mt gi tr trong bng, trong trng hp ny hm Match s gip xc nh c ch s ct
colunmIndexNumber cha gi tr tr v.
V d: =Vlookup (BD,$B$1:$G$5,Match(BD,$A$1:$G$1,0),0)
Ta cng thng dng kt hp gia hm Hlookup vi hm Match tham chiu trn
mt gi tr trong bng, trong trng hp ny hm Match s gip xc nh c ch s dng
RowIndexNumber cha gi tr tr v.
V d: =Hlookup (MH04,$B$1:$G$5,Match(BD,$A$1:$A$5,0),0)
Kt qu ca hm Index, Vlookup, Hlookup l nh nhau.
1.3.16. Hm Sumif()
C php: =Sumif(Range, criteria, SumRange), trong :
Range: ct cha gi tr so snh vi iu kin Criteria khi tnh ton.
Criteria : iu kin tnh ton, c kiu d liu trng vi kiu d liu ca ct Range.
SumRange: ct cha gi tr kiu s, ct SumRange c chiu cao bng vi ct Range v
tng ng cc gi tr.
Cng dng: Hm tnh tng theo iu kin.
Nguyn tc tnh ton ca hm: Khi thi hnh s so snh iu kin Criteria vi cc
gi tr tng ct Range. Nu bng th ly gi tr tng ng (cng dng) bn ct SumRange cng
li. Ta c th biu din li bng v d sau:

=Sumif(

=Sumif(

Range,

Criteria,

Sumrange)

M HNG

S LNG

A01
A02

10
10

, A01,

A03

100

A01
A02

100
20

Kt qu ca hm tr v s lng 110. Nu thay iu kin thnh m hng A02 th kt qu


s tr v s lng 30. Nu thay iu kin thnh m hng A03 th kt qu tr v s lng 100.
1.3.17. Hm Dsum( ):
C php: =Dsum(Database, Field/Number, Criteria), trong :
Database: a ch (hoc tn) bng d liu ngun bao gm c dng tiu ct ca bng.
Field/Number: s th t ct trong bng DataBase, ct ny c d liu kiu s c dng
lm ct tnh tng cng cc gi tr trong ct khi iu kin Criteria tho mn. Field/Number c th
dng ch s th t ct trong bng hay dng tiu ct cn tnh ca bng (dng a ch cha
tiu ct).
Criteria: Bng iu kin dng lm cn c tnh tng.

Cng dng: Hm Dsum() s tnh tng cc gi tr trong ct Field/Number ng vi


dng cha iu kin (tha iu kin) trong bng iu kin criteria.
Nguyn l lm vic: iu kin ca criteria s c so snh vi nhng gi tr ca ct
c tiu ct trng vi tiu ct ca bng iu kin. Nu bng th s ly gi tr trong ct
FieldNumber cng li, ngc li s khng lm g c.
Ta c th biu din li hm Dsum() bng v d sau:

=Dsum

S CT TK ghi n Tk ghi c S lng S tin


57
1
111
112
3.000
2
112
111
13
12.000
3
111
78
2.500
1521
4
112
1
90.000
1521

TK ghi n Tk ghi c
1521
111

,5

Kt qu ca hm tr v gi tr: 2.500
Nu thay bng iu kin thnh:
TK ghi n Tk ghi c
112
1521
111
1521
Hm s tnh tng cc gi tr trong ct s tin (ct th 5 ca bng) ng vi nhng nh
khon c TK ghi n l 1521 i ng vi 111 hoc c TK ghi n l 1521 v i ng vi 112. Cc
nh khon khc c TK ghi n l 1521 nhng ti khon ghi c khc 111, 112 th khng tho mn
iu kin v khng c tnh. Kt qu ca hm theo iu kin trn tr v: 92.500.
1.4. MT CHNG TRNH THNG TR TRONG EXEL
1.4.1. D tm List v Database
Microsoft Excel cung cp cho ngi s dng 2 chng trnh dng d tm cc mu tin
(record) trong bng d liu (Database) l AutoFiter v AdvanceFilter.
AutoFiter: L chng trnh dng tm kim nhng mu tin bng cch che nhng
mu tin khng tho iu kin v ch cho hin ra trong bng nhng mu tin tho iu kin m t
ban u. Chng trnh ny ch lc c cc mu tin v cho hin ra ti ch m khng th em cc
mu tin ny sang bng tnh mi, mun thc hin vic ny cn s dng thm cng vic copy.
AdvanceFilter: l chng trnh dng tm nhng mu tin theo iu kin m t ban
u. c bit chng trnh ny va c th lc c cc mu tin ti ch v va c th em cc
mu tin tm c sang bng tnh mi (Copy to another Location).
Nh vy khi bn cn tm kim mt mu tin no trong c hai trng hp th bn
phi m t c cc d kin mun tm. Cc d kin mun tm gi l iu kin d tm
(Criteria).
1.4.2. M t iu kin d tm (Createria):
1.4.2.1. iu kin c 1 d kin:
V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi n l 111

A
1
2

TKGHINO
111

10

V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi c l 111

A
1
2

TKGHICO
"111

1.4.2.2. iu kin c nhiu d kin quan h v (And):


V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi n l 112, ghi c
l 111:

A
1
2

TKGHINO
112

B
TKGHICO
111

V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi n l 112 ghi c


l 111 v c s tin pht sinh ln hn 100.000:

A
1
2

TKGHINO
112

B
TKGHICO
111

C
SOTIENPS
>100.000

Lu : Tt c cc d kin quan h And vi nhau u c m t trn mt dng.


1.4.2.3. iu kin c nhiu d kin quan h hoc (Or):
V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi n l 111, ghi c
l 111 hoc nh khon c ti khon.

A
1
2

TKGHINO
*
111

B
TKGHICO
111
*

1.4.2.4. iu kin c nhiu d kin quan h hn hp(And, Or):


V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi n l 112 ng vi
s tin pht sinh>= 500.000 hoc nh khon c ti khon ghi c l 111 ng vi s tin pht sinh
>= 100.000.

A
1
2
3

TKGHINO
*
112

B
TKGHICO
111
*

C
SOTIENPS
>=100.000
>=500.000

1.4.2.5. S dng chng trnh Autofilter:


s dng chng trnh AutoFilter ta thc hin cc bc sau:
Bc 1: Chn ton b bng d liu (bao gm c dng tiu ). V d: Chn s nht
k chung.
Bc 2: Chn Data/ Filter/ Auto Filter trn dng tiu ca s nht k chung
xut hin cc hp iu kin (Pulldown), trong mi hp Pulldown c cha cc d liu i din
cho ct . V d:

11

ALL
Customs
111
112

131
Bc 3: Chn iu kin lc trong tng hp Pulldown lc ra nhng mu tin cn
thit. Cch lm: chn Pulldown TKGHNO
ALL
Customs
111
112
131

Chn ti
khon 111

Khi chn xong ta thy nhng nh khon khng c ti khon ghi n l 111 s b
che i, v trong danh sch ch cn nhng nh khon c ti khon ghi n l 111 nh iu
kin m t.
1.4.2.6. Sp xp d liu (sort)
Trong mt bng tnh (danh sch) i lc d liu c trnh by v sp xp theo ngy pht
sinh, theo m s, hay theo mt tiu thc no lm cho d liu trong bo co tr nn d nhn
hn. V d: Khi in danh sch lp hc ta thng sp xp theo vn Alpha ca tn nh khi in danh
sch trng truyn ta phi sp xp theo im thi
Vic xc nh mt tiu thc sp xp tu thuc vo yu cu m chnh bn thn bo co
phi p ng. Tiu thc sp xp c th l n hay kp. V d: Khi in mt danh sch nhn vin
Cng ty th thng in theo trnh t sp xp ca M phng ban v m nhn vin.
sp xp d liu ta thc hin cc bc sau:
Bc 1: Chn ton b bng (bt u t dng tiu cc ct n ht bng)
Bc 2: Ra lnh Data/ sort hin ra hp thoi nh sau:

Bc 3: Tr li hp thoi: Chn kho (tiu thc) sp xp trong hp Sort By (V d


ColumnA - sp xp theo Colum A). Nu mun sp xp theo tiu thc th hai th chn tiu thc
tip theo trong hp Then By

12

Ta cng c th chn cc tiu thc sp xp thng qua tn ct mc nh, trng hp ny ta


phi nh du chn vo No Header Row tt ch th hin tiu ct chuyn sang ch
th hin tn ct mc nh.
Bc 4: Chn OK thi hnh.

13

CHNG 2 : THC HNH LP S K TON V BO CO TI


CHNH THEO HNH THC K TON NHT K CHUNG
2.1. S LUNG D LIU CA K TON EXCEL THEO HNH THC NHT K CHUNG:
Nht k thu tin
Nht k chi tin
Chng t gc

S nht k

Nht k mua hng


Nht k bn hng
Nht k chung
S ci

S tng hp

S qu tin mt
S
k ton my

S tin gi ngn hng


S chi tit hng tn kho

Cc s chi tit

S chi tit cng n


S chi tit cc ti khon khc
Bng tng hp chi tit TK 131
Bng tng hp chi tit TK 331

Bng tng hp chi tit

Bng tng hp chi tit TK 15..


Bng cn i s pht sinh
H thng TK
(BDMTK)

Bng cn i k ton
Bo co kt qu kinh doanh

Bo co ti chnh

Bo co lu chuyn tin t
Thuyt minh bo co ti chnh

Qua s trn ta thy tt c cc s k ton , bo co ti chnh u nhn thng tin t


BDMTK v SKTM, trong :
Bng BDMTK cung cp s d u k ca cc ti khon, cung cp s d cui k
sau khi tng hp s pht sinh t s k ton my (SKTM) v tnh s d cui k.
S k ton my (SKTM) cung cp chi tit phn nht k hng ngy chnh l cc bt
ton nh khon v nhng thng tin lin quan
2.2. T CHC D LIU K TON
2.2.1. Hng dn m ti khon s dng s d u k
Tt c cc ti khon doanh nghip s dng nh khon k ton u phi ng k sn
v phn nh s d u k ca cc ti khon trong mc danh mc ti khon.To mt Sheet tn l
BDMTK (bng danh mc ti khon), sau lp cu trc bng nh sau:

14

BNG DANH MC TI KHON

1
2

MATSNV

SOHIEUTK

LOAITK

TENTK

SLTDK

SODDK

SOPSNO

SOPSCO

SOLTCK

SODCK

MATSNViu chnh

SODCKiu
chnh

3
4
5
6
7
8
...
Ct MATSNV: ( m ti sn ngun vn) dng xc nh v tr ca tng ti khon trong Bng cn i k ton. Trong thnh phn ca m ti
sn ngun vn th cc k t c cu to nh sau:

3 k t u tin ca MATSNV ch m s tng hp ln nht ca Bng cn i k ton (V d: 100 - Ti sn ngn hn).

3 k t gia ch m s tng hp cp nh hn (V d: 110 - Tin v cc khon tng ng tin).

3 k t cui ch th t tng khon mc nh nht ghi trong Bng cn i k ton (V d: 111 - Tin).

V d: S d ca ti khon 111 c ghi trong bng cn i k ton ti khon mc c m s 111 - Tin, m s 111 thuc khon mc c m s
110 - Tin v cc khon tng ng tin, m s 110 thuc khon mc c m s 100 - Ti sn ngn hn, t nhng d kin trn ta t MATSNV cho TK
111 l: 100 -110 -111.
Tng t nh trn ta c th t m cp cho cc ti khon khc thuc loi 1, 2, 3, 4. Cn cc ti khon khng c mt trong bng cn i k ton
(loi 5, 6, 7, 8, 9) s khng cn t m ti sn ngun vn (ct MATSNV b trng).
Ct SOHIEUTK: Mi ti khon c mt s hiu ring, ti khon c m chi tit cho tng i tng theo di c th ca k ton chi tit.Ti
khon m cho i tng no th s dng m i tng ghp vi s hiu ti khon tng ng. Ti khon chi tit: <s hiu ti khon>.<m i
tng>.

15

V d: M vt liu chnh M1: Ti khon chi tit m theo di vt liu ny l 1521.M1.


Ct loi TK: Cc ti khon c s pht sinh tng ghi bn n (c s d bn n) th
loi ti khon quy c l N, ngc li nhng ti khon pht sinh tng ghi bn c ( c s d bn
c) th loi ti khon quy c l C.
Ct SLTDK (s lng tn u k) dng theo di s lng tn ca cc ti
khon hng tn kho cho tng hng tn kho.
Ct SODDK (s d u k) dng phn nh s d u k trn tng ti khon
chi tit m.
Lu : Nu mt ti khon c loi TK l N m s d u k l s d c th s d u k phi
nhp s d m, mt ti khon c loi ti khon l C m s d u k l n th s d u k
cng phi nhp s m.
Ta t tn cho mt s vng thun tin cho vic tham chiu sau ny:
-

t tn cho vng d liu t B2:L65536 l BDMTK (bng danh mc ti khon).

t tn cho vng d liu t B2:B65536 l SOHIEUTK (s hiu ti khon).

t tn cho vng d liu t E2:E65536 l SLTDK (s lng tn kho u k).

t tn cho vng d liu t F2:F65536 l SODDK (s d u k).

16

nh khon trn Exel

2.2.2.

To mt sheet mi tn l SKTM (s k ton my).C cc thnh phn nh sau:


A

S
LNG
PHT

S
TIN
PHT

SINH

SINH

Kim tra

Kim tra

TK ghi
N

TK ghi
C

[1]

[2]

S K TON MY

NGY

XRI

GHI S

S
HA
N

S PHIU

S PHIU

THU/CHI

NHP/XUT

NGY
CHNG
T

DIN GII

TKGHINO

3
4
5
6
7
8
9
Gii thch cc ct:
-

Ct S XRI: Phn nh s xri ca cc ha n GTGT (nhp dng chui ).

Ct NGY GHI S: L ngy nh khon k ton.

Ct S HA N: Phn nh s ha n GTGT (nhp dng chui ).

Ct S PHIU THU/CHI: Phn nh s phiu thu tin mt, chi tin mt (nhp dng chui ).

Ct S PHIU NHP/XUT: Phn nh s phiu nhp kho/xut kho (nhp dng chui ).

Ct NGY CHNG T: Phn nh chng t pht sinh.

Ct DIN GII: Ghi trch yu ni dung nghip v (nhp dng chui ).


17

TKGHCO

- Ct TKGHINO, TKGHICO: Nhp ti khon ghi n v ti khon ghi c ca bt


ton nh khon (nhp dng chui).
-

Ct S LNG PHT SINH: Ghi nhn s lng pht sinh (nhp dng s).

- Ct S TIN PHT SINH: Phn nh s tin pht sinh ca tng ti khon trong
cc bt ton nh khon (nhp dng s).
Ni dung: Tt c cc chng t u c nh khon vo S k ton my
theo cc thng tin trong bng.
Cch nh khon: Khc vi nh khon trn cc s k ton lm theo hnh
thc th cng, nh khon trn S k ton my c cc c im ring phi tun theo:
-

Phi nh khon theo hnh thc n gin.

- Cc bt ton pht sinh ca cng mt chng t th cc thng tin chung nh: s


Xri, ngy ghi s, s chng t, ngy chng t, din gii, s c chung ni dung.
- Mt ti khon c m chi tit th ti khon khng c s dng nh khon.
thun tin cho vic tng hp s liu sau ny ta nn t tn mt s
vng tham chiu n bng tng hp chng t gc nh sau:
-

T A2:M65536 t tn l SKTM.

T H3:H65536 t tn l TKGHINO.

T I3:I65536 tn l TKGHICO.

T J3:J65536 tn l SOLUONGPS.

T K3:K65536 tn l SOTIENPS.

Trong qu trnh nh khon k ton, ta c th dng cc ti khon sai i tng chi tit
v cng c khi ti khon cha m v ng k trong bng danh mc ti khon (BDMTK).
Nu nh vy khi tng hp s pht sinh vo cc ti khon chi tit trong bng BDMTK s
khng thc hin c v khng c c s tng hp. hn ch nhng nhm ln ta c th
lp cng thc nhm pht hin ra nhng nhm ln :
+ Ct [1] Kim tra ti khon ghi n: lp cng thc nh sau:

[1]=VLOOKUP(H3;BDMTK;3;0)
Trong cng thc trn, H3 l cha ti khon ghi n u tin trong SKTM.
Hm VLOOKUP s em ti khon trong H3 vo ct u tin trong BDMTK tm kim
nu tm thy hm s tr v tn ti khon tng ng, nu khng tm thy th hm tr v
thng bo #NA ngha l ti khon cha c khai bo trong bng BDMTK.

18

+ Ct [2] Kim tra ti khon ghi C: lp cng thc mh sau:

[2]=VLOOKUP(I3;BDMTK;3;0)
Trong cng thc trn, I3 l cha ti khon ghi c u tin trong SKTM.
TNG HP S PHT SINH CC TI KHON CHI TIT T BNG SKTM VO BDMTK:
hai phn trn ta thc hin xong nhng cng vic phi lm ban u cho k k
ton u tin ti doanh nghip bao gm vic m cc ti khon c lin quan sau ng k
chng trong BDMTK v nh khon cc chng t kinh t pht sinh trong k vo S k ton
my. phn ny ta phi thc hin cng vic tng hp s pht sinh n, c t tt c cc bt
ton nh khon trong bng SKTM vo tng ti khon chi tit tng ng trong bng BDMTK.
Chi tit tng ch tiu nh sau:
Quay li bng BDMTK ta thy cc ct cn b trng l [1], [2], [3], [4]. y chnh l cc
ct phi s dng cng thc tng hp.
[1] Tng s pht sinh n (SOPSNO) ca cc bt ton t SKTM sang cho
tng ti khon, ta s dng hm SUMIF():

[1]=SUMIF(TKGHINO;B3;SOTIENPS)
Trong cng thc trn, B3 l a ch cha ti khon u tin trong BDMTK.
[2] Tng s pht sinh c (SOPSCO) ca cc bt ton t SKTM sang cho
tng ti khon, ta s dng hm SUMIF():

[2]=SUMIF(TKGHICO;B3;SOTIENPS)
[3] S lng tn cui k ca cc ti khon: nu cc ti khon l 152,
hoc 153, hoc 155, hoc 156 th mi c s lng tn v phi tnh theo cng thc:
S lng tn cui k = s lng tn u k + tng s lng nhp tng s lng xut

[3]= IF(OR(LEFT(B3;3)=152; LEFT(B3;3)=153; LEFT(B3;3)=155;


LEFT(B3;3)=156);E3 + SUMIF(TKGHINO;B3;SOLUONGPS)
SUMIF(TKGHICO;B3;SOLUONGPS);0)
Trong cng thc trn E3 l cha s lng tn u k, B3 l cha s hiu ti
khon u tin ca BDMTK.

[4] Tnh s d cui k ca cc ti khon (SODCK)

Nu loi TK ( C3) l N th s d cui k tnh bng cng thc:

19

SODDK ( F3) + SOPSNO ( G3) SOPSCO ( H3);


Ngc li th s d cui k c tnh bng cng thc:
SODDK ( F3) + SOPSCO ( H3) - SOPSNO ( G3).

[4] = IF(C3=N;F3+G3-H3;F3+H3-G3)
2.2.3. LP S NHT K
i vi hnh thc k ton nht k chung ngoi s nht k chung, ngi ta cn
dng thm cc s nht k chuyn dng (s nht k c bit) nh: Nht k thu tin, nht k
chi tin, nht k mua hng, nht k bn hng. Mi s c mt chc nng theo di, phn nh
cc nghip v kinh t pht sinh ring nh: Nht k thu tin c m theo di cc nghip
v thu tin, s nht k chi tin c s dng theo di cc nghip v chi tin,.. cc nghip
v khng c phn nh trong cc s nht k chuyn dng s c phn nh s nht k
chung, thng tin lp cc s nht k c ly t s k ton my (SKTM):
Nu bt ton c ti khon ghi n l 111, 112, th s c chuyn vo s
nht k thu tin.
Nu bt ton c ti khon ghi n l 131 th s c chuyn vo s nht k
bn hng.
Nu bt ton c ti khon ghi c 111, 112, th s c chuyn vo s nht
k chi tin.
Nu bt ton c ti khon ghi c 331 th s c chuyn vo s nht k
mua hng.
Cc bt ton cn li s c ghi vo s nht k chung.

S NHT K THU TIN MT


Nhng bt ton no c ti khon ghi n l 111, 112 th s c chuyn vo s nht k
thu tin mt.

SKTM

S NHT K THU TIN MT

To mt sheet mi c tn l NKTTM,cu trc s nh sau:

20

NHT K THU TIN MT

Thng . Nm .

3
4

Chng t

Ngy
ghi s

Ngy

Din
gii

[1]

[2]

[3]

[4]

5
6

Ghi n
TK 111 112

Ghi c cc ti khon
Ti khon khc

141

131

511

3331

10

11

12

[5]

[6]

[7]

[8]

[9]

[10]

[11]

[12]

[13]

[14]

[15]

[16]

[17]

[18]

[19]

S tin S hiu

9
10
11
12
n

Tng cng

Cc c [?] ta phi thit lp cng thc, c th l:


[1] Ngy ghi s:

[1] = IF(LEFT(SKTM!$H3;3)=111,SKTM!B3;)
[2] S chng t:

[2] = IF(LEFT(SKTM!$H3;3)=111,SKTM!D3;)

[3] Ngy chng t:

[3] = IF(LEFT(SKTM!$H3;3)=111,SKTM!F3;)
[4] Din gii:

[4] = IF(LEFT(SKTM!$H3;3)=111,SKTM!G3;)

[5] Ghi n ti khon 111:

[5] = IF(LEFT(SKTM!$H3;3)=111,SKTM!K3;0)

[6] Ghi c ti khon 112 i ng 111:

[6] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;3)=F$5);$E8;0)

21

[7] Ghi c ti khon 141 i ng 111:

[7] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;3)=G$5);$E8;0)

[8] Ghi c ti khon 131 i ng 111:

[8] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;3)=H$5);$E8;0)

[9] Ghi c ti khon 511 i ng 111:

[9] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;3)=I$5);$E8;0)

[10] Ghi c ti khon 3331 i ng 111:

[10] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;4)=J$5);$E8;0)

[11] S tin ghi c cc ti khon khc i ng vi 111:

[11] = IF(SUM(F8:J8)>0;0;E8)

[12] S hiu ti khon ghi c khc i ng vi 111:

[12] = IF(K8=0;;SKTM!I3)

Copy cc cng thc trn n trc hng tng cng (n-1).

[13] Tng cng s tin pht sinh n ti khon 111:

[13] = SUM(E8:En-1)
Ghi ch: n: dng th n (dng tng cng).
[14], [15], [16], [17], [18], [19] lm tng t nh [13].
Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng
c s liu./.
S NHT K CHI TIN MT.
Nhng bt ton c ti khon ghi c 111 th s c chuyn vo s nht k chi tin.

S NHT K CHI TIN MT

SKTM

To mt sheet c tn l NKCTM,cu trc s nh sau:

22

NHT K CHI TIN MT


Thng . Nm .

2
3
Chng t

4
5

Ngy

Din

ghi
s

[1]

[2]

[3]

[4]

Ghi
c
TK

Ngy

gii

Ghi n cc ti khon
Ti khon
642

141

152

133

112

[5]

[6]

[7]

[8]

[13]

[14]

[15]

[16]

khc
S
tin

S
hiu

10

11

12

[9]

[10]

[11]

[12]

[17]

[18]

[19]

111

9
10
11
12
n

Tng cng

Cc c [?] ta phi thit lp cng thc, c th l:


[1] Ngy ghi s:

[1] = IF(LEFT(SKTM!$I3;3)=111,SKTM!B3;)

[2] S chng t:

[2] = IF(LEFT(SKTM!$I3;3)=111,SKTM!D3;)
[3] Ngy chng t:

[3] = IF(LEFT(SKTM!I3;3)=111,SKTM!F3;)
[4] Din gii:

[4] = IF(LEFT(SKTM!$I3;3)=111,SKTM!G3;)
[5] Ghi c ti khon 111:

[5] = IF(LEFT(SKTM!$I3;3)=111,SKTM!K3;)

[6] Ghi n ti khon 642 i ng 111:

[6] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=F$5);$E8;0)
23

[7] Ghi n ti khon 141 i ng 111:

[7] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=G$5);$E8;0)

[8] Ghi n ti khon 152 i ng 111:

[8] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=H$5);$E8;0)

[9] Ghi n ti khon 133 i ng 111:

[9] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=I$5);$E8;0)

[10] Ghi n ti khon 112 i ng 111:

[10] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=J$5);$E8;0)

[11] S tin ghi n cc ti khon khc i ng vi 111:

[11] = IF(SUM(F8:J8)>0;0;E8)

[12] S hiu ti khon ghi n khc i ng vi 111:

[12] = IF(K8=0;;SKTM!H3)

Copy cc cng thc trn n trc hng tng cng (n-1).

[13] Tng cng s tin pht sinh c ti khon 111:

[13] = SUM(E8:En-1)
Ghi ch: n: dng th n (dng tng cng).
[14], [15], [16], [17], [18], [19] lm tng t nh [13].
Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng
c s liu.
S NHT K MUA HNG

S NHT K MUA HNG

SKTM

24

To mt sheet c tn l NKMH,cu trc s nh sau:


A

NHT K MUA HNG

Thng . Nm .

3
Chng t

4
Ngy
ghi s

Ngy

Din
gii

[1]

[2]

[3]

Ghi n cc ti khon

Ghi
c
TK
331

1521

1522

1523

153

133

[4]

[5]

[6]

[7]

[8]

[13]

[14]

[15]

[16]

Ti khon
khc
S
tin

S
hiu

10

11

12

[9]

[10]

[11]

[12]

[17]

[18]

[19]

9
10
11
12
n

Tng cng

c im ca s nht k mua hng l s phn nh cc nghip v lin quan n


vic mua chu. Do , nghip v c ti khon ghi c l 331 v ti khon ghi n khc 331
u l nhng nghip v mua chu, cn cc nghip v c ti khon ghi c l 331 v ti
khon ghi n l 331 l cc bt ton chuyn i cng n th khng phn nh vo nht k
mua hng.
Cc c [?] ta phi thit lp cng thc, c th l:
[1] Ngy ghi s:

[1] = IF(AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331);SKTM!B3;)

[2] S chng t:

[2] = IF(AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331);SKTM!C3;)

[3] Ngy chng t:

[3] = IF(AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331);SKTM!F3;)

25

[4] Din gii:

[4] = IF(AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331);SKTM!G3;)

[5] Ghi c ti khon 331:

[5] = IF(AND(LEFT(SKTM!I3;3)=331;
LEFT(SKTM!H3;3)<>331);SKTM!K3;0)

[6] Ghi n ti khon 1521 i ng 331:

[6] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;4)=F$5);$E8;0)

[7] Ghi n ti khon 1522 i ng 331:

[7] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;4)=G$5);$E8;0)

[8] Ghi n ti khon 1523 i ng 331:

[8] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;4)=H$5);$E8;0)

[9] Ghi n ti khon 153 i ng 331:

[9] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;3)=I$5);$E8;0)

[10] Ghi n ti khon 133 i ng 331:

[10] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;3)=J$5);$E8;0)

[11] S tin ghi n cc ti khon khc i ng vi 331:

[11] = IF(SUM(F8:J8)>0;0;E8)

[12] S hiu ti khon ghi n khc i ng vi 331:

[12] = IF(K8=0;;SKTM!H3)

Copy cc cng thc trn n trc hng tng cng (n-1).

[13] Tng cng s tin pht sinh c ti khon 331:

[13] = SUM(E8:En-1)
Ghi ch: n: dng th n (dng tng cng).

26

[14], [15], [16], [17], [18], [19] lm tng t nh [13].


Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng
c s liu.
S NHT K BN HNG

S NHT K BN HNG

SKTM

To mt sheet c tn l NKBH,cu trc s nh sau:


A

NHT K BN HNG
Thng . Nm .

1
2
3
Chng t

4
Ngy
ghi s

[1]

Ghi c cc ti khon

Ghi

Ngy

Din
gii

n
TK
131

5111

5112

5113

3331

[2]

[3]

[4]

[5]

[6]

[7]

[8]

[13]

[14]

[15]

[16]

Ti khon
khc
S
tin

S
hiu

10

11

12

[9]

[10]

[11]

[12]

[17]

[18]

[19]

9
10
11
12
n

Tng cng

Nhng chng t c ti khon ghi n l 131 v ti khon ghi c khc 131l nhng
nghip v bn hng chu ta phi chuyn s liu t SKTM vo s nht k bn hng, cn cc
bt ton c ti khon ghi n l 131 v ti khon ghi c bng 131 l nhng bt ton
chuyn i t n di hn thnh n ngn hn th khng phn nh vo s nht k bn hng.
Cc c [?] ta phi thit lp cng thc, c th l:
[1] Ngy ghi s:

[1] = IF(AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131);SKTM!B3;)

[2] S chng t:

[2] = IF(AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131);SKTM!C3;)
27

[3] Ngy chng t:

[3] = IF(AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131);SKTM!F3;)
[4] Din gii:

[4] = IF(AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131);SKTM!G3;)

[5] Ghi n ti khon 131:

[5] = IF(AND(LEFT(SKTM!H3;3)=131;
LEFT(SKTM!I3;3)<>131);SKTM!K3;0)

[6] Ghi c ti khon 5111 i ng 131:

[6] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;4)=F$5);$E8;0)
[7] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;4)=G$5);$E8;0)

[7] Ghi c ti khon 5112 i ng 131:

[8] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;4)=H$5);$E8;0)

[8] Ghi c ti khon 5113 i ng 131:

[9] Ghi c ti khon 3331 i ng 131:

[10] Ghi c ti khon i ng 131:

[9] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;4)=I$5);$E8;0)
[10] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;I)=J$5);$E8;0)

[11] S tin ghi c cc ti khon khc i ng vi 131:

[11] = IF(SUM(F8:J8)>0;0;E8)

[12] S hiu ti khon ghi c khc i ng vi 131:

[12] = IF(K8=0;;SKTM!I3)

28

Copy cc cng thc trn n trc hng tng cng (n-1).

[13] Tng cng s tin pht sinh n ti khon 131:

[13] = SUM(E8:En-1)
Ghi ch: n: dng th n (dng tng cng).
[14], [15], [16], [17], [18], [19] lm tng t nh [13].
Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng
c s liu.
S NHT K CHUNG

S NHT K CHUNG

SKTM

To mt sheet c tn l NKC,cu trc s nh sau:


A

S NHT K CHUNG
Thng nm

1
2
3
4

Chng t

Ngy
ghi s

Ngy

[1]

[2]

[3]

Din gii

Ti khon

S tin

[4]

[5]

[6]

[7]

8
9
10
Tng cng

[8]

Nu doanh nghip c m cc s nht k chuyn dng th cc chng t c lin quan


s c u tin ghi vo cc s nht k chuyn dng, nu cc chng t khng phi ghi vo
cc s nht k chuyn dng th mi ghi sang s nht k chung.

Cc c [?] ta phi thit lp cng thc, c th l:


[1] Ngy ghi s:

[1] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;SKTM!B3)

29

[2] S chng t:

[2] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;IF(SKTM!D3<>;
SKTM!D3;IF(SKTM!C3<>; SKTM!C3; SKTM!E3)))

[3] Ngy chng t:

[3] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;SKTM!F3)

[4] Din gii:

[4] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;SKTM!G3)

[5] Ti khon ghi n:

[5] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;SKTM!H3)

[6] Ti khon ghi c:

[6] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;SKTM!I3)

30

[6] S tin pht sinh:

[6] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;SKTM!K3)

[7] Tng cng s tin pht sinh:

[7] = SUM(G7: Gn-1)


Ghi ch: n l dng th n (dng tng cng)
Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng
c s liu.

LP S CI CC TI KHON
lp s ci cc ti khon ta cn phi lp bng cn i s pht sinh trc.
Thng tin lp s ci c ly t SKTM, BDMTK, BCDSPS.
To sheet mi c tn l SOCAI, c cu trc nh sau:
A

S CI
Thng nm

1
2
3

S hiu:

4
5

Ngy

ghi s

[1]

Chng t
S

Ngy

[3]

[2]
Din gii

TK i
ng

S d u k:

S tin pht sinh


N

[4]

[5]

[6]

[7]

[8]

[9]

[10]

[11]

[12]

10
11
12
n-1

Tng cng s pht sinh

[13]

[14]

S d cui k

[15]

[16]

[1] S hiu ti khon:

Ti C4 nhp vo ti khon no th in ra s ci ti khon ca ti khon .

31

[2] Tn ti khon :

[2]= VLOOKUP(C4;DMTKTH;3;0)
:

Trong
DMTKTH l tn vng BCDSPS.

[3] Loi ti khon (ghi n hay c):

[3]= VLOOKUP(C4;BDMTKTH;2;0)

[4] S d n u k:

[4]= IF(OR(AND(G4="N";SUMIF(SOHIEUTK;C4&"*";SODDK)>0);
AND(G4="C";SUMIF(SOHIEUTK;C4&"*";SODDK)<0));
ABS(SUMIF(SOHIEUTK;C4&"*";SODDK));0)

[5] S d c u k:

[5]= IF(OR(AND(G4="C";SUMIF(SOHIEUTK;C4&"*";SODDK)>0);
AND(G4="N";SUMIF(SOHIEUTK;C4&"*";SODDK)<0));
ABS(SUMIF(SOHIEUTK;C4&"*";SODDK));0)

[6] Ngy ghi s:

[6]= IF(OR(LEFT(SKTM!$H3;3)=$C$4;
LEFT(SKTM!$I3;3)=$C$4); SKTM!B3;)

[7] S chng t:

[7]= IF(OR(LEFT(SKTM!$H3;3)=$C$4; LEFT(SKTM!$I3;3)=$C$4);


IF(SKTM!D3<>; SKTM!D3; IF(SKTM!C3<>;
SKTM!C3;SKTM!E3));)

[8] Ngy chng t:

[8]= IF(OR(LEFT(SKTM!$H3;3)=$C$4;
LEFT(SKTM!$I3;3)=$C$4);SKTM!F3;)

[9] Din gii:

[9]= IF(OR(LEFT(SKTM!$H3;3)=$C$4;
LEFT(SKTM!$I3;3)=$C$4);SKTM!G3;)

[10] Ti khon i ng:

32

[10]= IF(LEFT(SKTM!$H3;3)=$C$4; SKTM!I3;


IF(LEFT(SKTM!$I3;3)=$C$4);SKTM!H3;))

[11] S tin pht sinh n:

[11]= IF(LEFT(SKTM!$H3;3)=$C$4; SKTM!K3;0)

[12] S tin pht sinh c:

[12]= IF(LEFT(SKTM!$I3;3)=$C$4; SKTM!K3;0)

[13] Tng s tin pht sinh n:

[13]= SUM(F9:Fn-2)

[14] Tng s tin pht sinh c:

[14]= SUM(G9:Gn-2)

[15] S d n cui k:

[15]= MAX(F7+Fn-1- G7-Gn-1;0)

[16] S d c cui k:

[16]= MAX(G7+Gn-1- F7-Fn-1;0)


Ghi ch: n l dng t dng s d cui k.
Sau khi thit lp xong cc cng thc trn ta copy cng thc t [6] n [12] cho ti
dng n -2. Ci t b lc AutoFilter lc d liu.
LP S QU TIN MT S TIN GI NGN HNG
S QU TIN MT

BDMTK
S qu tin mt

SKTM

33

o sheet mi t tn l SOQTM, c cu trc nh sau:


A

S QU TIN MT
Thng nm

1
2
3
4
5

Ngy
ghi s

Chng t
S

Ngy

Din gii

TK i
ng

S tin pht sinh


Thu

Chi

Tn qu u k:

Tn
[1]

[2]

[3]

[4]

[5]

[6]

[7]

[8]

[9]

[10]

[11]

9
10
11
n-1

Cng pht sinh

Tn qu cui k

[12]

Ta thit lp cng thc cho cc [?] nh sau:


[1] Tn qu u k:

[1] = SUMIF(SOHIEUTK;111*;SODDK)

[2] Ngy ghi s:

[2] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111);SKTM!B3;)
[3] S chng t:

[3] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111);SKTM!D3;)

[4] Ngy chng t:

[4] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111);SKTM!F3;)

[5] Din gii:

[5] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111);SKTM!G3;)
34

[6] Ti khon i ng:

[6] = IF(LEFT(SKTM!$H3;3)=111;
SKTM!$I3;IF(LEFT(SKTM!$I3;3)=111);SKTM!H3;))

[7] Thu (pht sinh tng):

[7] = IF(LEFT(SKTM!$H3;3)=111; SKTM!$K3;)

[8] Chi (pht sinh gim):

[8] = IF(LEFT(SKTM!$I3;3)=111; SKTM!$K3;)

[
9] Tn:

[9] = IF(F8+G8=0;0; $H$6+SUM($F$8:$F8)- SUM($G$8:$G8))

[10] Cng pht sinh tng trong k:

[10] = SUM(F8:Fn-2)

[11] Cng pht sinh gim trong k:

[11] = SUM(G8:Gn-2)

[12] Tn qu cui k:

[12] = H6+Fn-1-Gn-1
Ghi ch: trong cc cng thc trn, n l dng th n (dng t dng tn qu cui k).
Sau khi thit lp xong cc cng thc trn ta copy cng thc t [2] n [9] cho ti
dng n-2. Ci t b lc AutoFilter lc d liu.
S TIN GI NGN HNG

BDMTK
S tin gi ngn hng
SKTM

35

To sheet mi t tn l SOTGNH, c cu trc nh sau:


A

S TIN GI NGN HNG

Thng nm

3
4
5

Chng t

Ngy
ghi s

Ngy

Din gii

TK i
ng

S tin pht sinh


Thu

Chi

Tn qu u k:

Tn
[1]

[2]

[3]

[4]

[5]

[6]

[7]

[8]

[9]

[10]

[11]

9
10
11
n-1

Cng pht sinh

Tn qu cui k

[12]

Ta thit lp cng thc cho cc [?] nh sau:


[1] Tn qu u k:

[1] = SUMIF(SOHIEUTK;112;SODDK)

[2] Ngy ghi s:

[2] = IF(OR(LEFT(SKTM!$H3;3)=112;
LEFT(SKTM!$I3;3)=112);SKTM!B3;)
[3] S chng t:

[3] = IF(OR(LEFT(SKTM!$H3;3)=112;
LEFT(SKTM!$I3;3)=112);SKTM!D3;)

[4] Ngy chng t:

[4] = IF(OR(LEFT(SKTM!$H3;3)=112;
LEFT(SKTM!$I3;3)=112);SKTM!F3;)

[5] Din gii:

[5] = IF(OR(LEFT(SKTM!$H3;3)=112;
LEFT(SKTM!$I3;3)=112);SKTM!G3;)
36

[6] Ti khon i ng:

[6] = IF(LEFT(SKTM!$H3;3)=112;
SKTM!$I3;IF(LEFT(SKTM!$I3;3)=112);SKTM!H3;))
[
7] Thu (pht sinh tng):

[7] = IF(LEFT(SKTM!$H3;3)=112; SKTM!$K3;)

[8] Chi (pht sinh gim):

[8] = IF(LEFT(SKTM!$I3;3)=112; SKTM!$K3;)

[9] Tn:

[9] = IF(F8+G8=0;0; $H$6+SUM($F$8:$F8)- SUM($G$8:$G8))

[10] Cng pht sinh tng trong k:

[10] = SUM(F8:Fn-2)

[11] Cng pht sinh gim trong k:

[11] = SUM(G8:Gn-2)

[12] Tn qu cui k:

[12] = H6+Fn-1-Gn-1
Ghi ch: trong cc cng thc trn, n l dng th n (dng t dng tn qu cui k).
Sau khi thit lp xong cc cng thc trn ta copy cng thc t [2] n [9] cho ti
dng n-2. Ci t b lc AutoFilter lc d liu.

37

LP S CHI TIT HNG TN KHO BNG TNG HP HNG TN KHO


S CHI TIT HNG TN KHO

BDMTK
S chi tit hng tn kho
SKTM

To sheet mi t tn l SCTHTK , c cu trc nh sau:


A

2
S hiu

[1]

Ng
y

Din gii

TK
i
ng

n
gi
N/X

3
5

Ng
y ghi
s

Chng t

[2]
Nhp

Xut

Tn

SL

GT

SL

GT

SL

GT

Ghi
ch

10

11

12

13

[3]

[4]

[15]

[16]

[21]

[22]

Tn u k

7
8

S CHI TIT HNG TN KHO


Thng nm

[5]

[6]

[7]

[8]

[9]

[10]

[11]

[12]

[13]

[14]

[17]

[18]

[19]

[20]

9
10
11
n-1

Cng pht sinh

Tn cui k
Ta thit lp cng thc cho cc [?] nh sau:
[1] Nhp m hng tn kho ( s hiu ti khon chi tit).
[2] Tn hng tn kho:

[2] = VLOOKUP($E$3;BDMTK;3;0)
[3] Tn u k:

[3] = VLOOKUP($E$3;BDMTK;4;0)

38

[4] Gi tr tn u k:

[4] = VLOOKUP($E$3;BDMTK;5;0)
[5] Ngy ghi s:

[5] = IF(OR(SKTM!$H3=$E$3; SKTM!$I3=$E$3);SKTM!$B3;)

[6] S chng t:

[6] = IF(OR(SKTM!$H3=$E$3; SKTM!$I3=$E$3);SKTM!$E3;)

[7] Ngy chng t:

[7] = IF(OR(SKTM!$H3=$E$3; SKTM!$I3=$E$3);SKTM!$F3;)

[8] Din gii:

[8] = IF(OR(SKTM!$H3=$E$3; SKTM!$I3=$E$3);SKTM!$G3;)

[9] Ti khon i ng:

[9] = IF(SKTM!H3=$E$3;SKTM!I3;IF(SKTM!I3=$E$3; SKTM!H3;))

[10] n gi nhp/xut:

[10] = IF(G8+I8=0;0;(H8+J8)/(G8+I8))

[11] S lng nhp:

[11] = IF(SKTM!$H3=$E$3; SKTM!$J3;0)

[12] Gi tr nhp:

[12] = IF(SKTM!$H3=$E$3; SKTM!$K3;0)

[13] S lng xut:

[13] = IF(SKTM!$I3=$E$3; SKTM!$J3;0)

39

[14] Gi tr xut:

[14] = IF(SKTM!$I3=$E$3; SKTM!$K3;0)

[15] S lng tn:

[15] = IF(SUM(G8:J8)=0;0;$K$7+SUM($G$8:G8)- SUM($I$8:I8))

[16] Gi tr tn:

[16] = IF(SUM(G8:J8)=0;0;$L$7+SUM($H$8:H8)- SUM($J$8:J8))

[17] Tng s lng nhp trong k:

[17] = (SUM(G8:Gn-2)

[18] Tng gi tr nhp trong k:

[18] = (SUM(H8:Hn-2)

[19] Tng s lng xut trong k:

[19] = (SUM(I8:In-2)

[20] Tng gi tr xut trong k:

[20] = (SUM(J8:Jn-2)

[21] S lng tn cui k:

[21] = K8+Gn-1-In-1

[22] Gi tr tn cui k:

[22] = L8+Hn-1-Jn-1
Ghi ch: trong cc cng thc trn, n l dng th n (dng t dng tn cui k).

40

Sau khi thit lp xong cc cng thc trn ta copy cng thc t [5] n [16] cho ti
dng n-2. Ci t b lc AutoFilter lc d liu.
LP BNG TNG HP CHI TIT HNG TN KHO
Lp bng tng hp chi tit ti khon 152 (nguyn vt liu).

BDMTK
Bng tng hp chi tit ti khon 152
SKTM

Ta to sheet mi c tn l BTHCT152, c cu trc nh sau:


A

2
4
5

M
hng

Tn
hng

n v
tnh

[1]

Tn u k

Nhp

Tn cui k

Xut

SL

GT

SL

GT

SL

GT

SL

GT

[2]

[3]

[4]

[5]

[6]

[7]

[8]

[9]

[10]

6
7
8
9
10
11
n-1
n

BNG TNG HP CHI TIT TI KHON 152


Thng nm

1
3

Tng cng

[11]

[12]

Cc [?] ta thit lp cng thc nh sau:


[1] Tn vt liu:

[1] = VLOOKUP(A5;BDMTK;3;0)
[2] S lng tn u k:

[2] = VLOOKUP(A5;BDMTK;4;0)

41

[13]

[3] Gi tr tn u k:

[3] = VLOOKUP(A5;BDMTK;5;0)
[4] S lng nhp trong k:

[4] = SUMIF(TKGHINO;A5;SOLUONGPS)
[5] Gi tr nhp trong k:

[5] = SUMIF(TKGHINO;A5;SOTIENPS)
[6] S lng xut trong k:

[6] = SUMIF(TKGHICO;A5;SOLUONGPS)
[7] Gi tr xut trong k:

[7] = SUMIF(TKGHICO;A5;SOTIENPS)
[8] S lng tn cui k:

[8] = D5+F5-H5
[9] Gi tr tn cui k:

[9] = E5+G5-I5
[10] n gi tn cui k:

[10] = K5/J5
Ghi ch: trong cc cng thc trn, n l dng th n (dng t dng tng cng). Sau khi thit
lp xong cc cng thc trn ta copy cng thc t [1] n [10] cho ti dng n-1.

42

[11] Tng gi tr tn u k:

[11]=SUM(E5:En-1)
[12] Tng gi tr nhp trong k:

[12]=SUM(G5:Gn-1)
[13] Tng gi tr xut trong k:

[13]=SUM(I5:In-1)
Lu : Lp bng tng hp chi tit ti khon 153, 155, 156 c lp tng t nh bng tng
hp chi tit ti khon 152.
S CHI TIT CNG N V S CHI TIT CC TI KHON KHC
BDMTK
S chi tit cng n v s chi tit cc ti khon khc

SKTM

Ta to sheet mi t tn l SOCTTK c cu trc nh sau:


A

1
3
4
Chng t

Ngy ghi
s

ngy

Din
gii

TK i
ng

S pht sinh
N

[4]

[5]

[13]

[14]

[17]

[18]

S d u k

8
9

[1]
Thng .. nm
S hiu [2]
[3]

[6]

[7]

[8]

[9]

[10]

[11]

[12]

[15]

[16]

S d

10
11
n-1

Tng cng s pht sinh

S d cui k

43

Cc [?] ta thit lp cng thc nh sau:

[1] Tiu :

[1] = IF(LEFT(E3;3)=131; S CHI TIT PHI THU KHCH HNG;


IF(LEFT(E3;3)=331; S CHI TIT PHI TR NGI BN; S
CHI TIT CC TI KHON KHC))

[2] S hiu ti khon (m khch hng):

[3] Tn khch hng:

[3] = Tn ti khon:
&VLOOKUP(E3;BDMTK;3;0)

[4] S d n u k:

[4] = IF(VLOOKUP($E3;BDMTK;2;0)=N;
MAX(0;VLOOKUP($E3;BDMTK;5;0));
ABS(MIN(0;VLOOKUP($E3;BDMTK;5;0))))

[5] S d c u k:

[5] = IF(VLOOKUP($E3;BDMTK;2;0)=C;
MAX(0;VLOOKUP($E3;BDMTK;5;0));
ABS(MIN(0;VLOOKUP($E3;BDMTK;5;0))))

[6] Ngy ghi s:

[6] = IF(OR(SKTM!$H3=$E$3; SKTM!$I3=$E$3);SKTM!B3;)

[7] S chng t:

[7] = IF(OR(SKTM!$H3=$E$3;
SKTM!$I3=$E$3);IF(SKTM!D3<>;SKTM!D3;if(
SKTM!C3<>;SKTM!C3;SKTM!C3));)

[8] S chng t:

[8] = IF(OR(SKTM!$H3=$E$3; SKTM!$I3=$E$3);SKTM!F3);)

[9] Din gii:

[9] = IF(OR(SKTM!$H3=$E$3; SKTM!$I3=$E$3);SKTM!G3);)

[10] Ti khon i ng :

[10] = IF(SKTM!$H3=$E$3;SKTM!$I3;IF(SKTM!I3=$E$3;SKTM!H3;))
44

[11] S pht sinh n :

[11] = IF(SKTM!$H3=$E$3;SKTM!$K3;0)

[
12] S pht sinh c :

[12] = IF(SKTM!$I3=$E$3;SKTM!$K3;0)

[13] S d n:

[13] = IF(F9+G9=0;0;MAX($H$8+SUM($F$9:F9)- SUM($G$9:G9)-$I$8;0))

[14] S d c:

[14] = IF(F9+G9=0;0;MAX($I$8+SUM($G$9:G9)- SUM($F$9:F9)-$H$8;0))

[15] Tng pht sinh n trong k:

[15] = SUM(F9:Fn-2)

[16] Tng pht sinh c trong k:

[16] = SUM(G9:Gn-2)

[17] S d n cui k:

[17] = MAX(0;H8+Fn-1-I8-Gn-1 )

[18] S d c cui k:

[18] = MAX(0;I8+Gn-1 - H8-Fn-1 )


Ghi ch: trong cc cng thc trn n l dng th n (dng t dng s d cui k). Sau
khi thit lp cng thc xong ta copy cng thc t [6] n [14] xung dng n-2 v ci b
lc t ng AutoFilter.

45

BNG TNG HP CHI TIT PHI THU KHCH HNG

BDMTK
Bng tng hp chi tit phi thu
SKTM

Ta to sheet mi t tn l THCT131
A

BNG TNG HP CHI TIT TK 131


Thng nm

1
2
3
4
5

M khch
hng

Tn khch
hng

S d u k

S pht sinh

S d cui k

[1]

[2]

[3]

[4]

[5]

[6]

7
8
9
10
11
12

Tng cng
Ct m khch hng v tn khch hng chnh l tn v s hiu ti khon chi tit phi
thu khch hng. Ta thit lp cng thc cho cc [?] nh sau:
[1] S d n u k:

[1] = MAX(0;VLOOKUP(A6;BDMTK;5;0))
[2] S d c u k:

[2] =ABS(MIN(0;VLOOKUP(A6;BDMTK;5;0)))
[3] S pht sinh n trong k:

[3] = SUMIF(TKGHINO;A6;SOTIENPS)
46

[4] S pht sinh c trong k:

[4] = SUMIF(TKGHICO;A6;SOTIENPS)
[5] S d n cui k:

[5] = MAX(0;C6+E6-D6-F6)
[6] S d c cui k:

[6] = MAX(0;D6+F6-C6-E6)
Sau khi thit lp xong cng thc t [1] ti [6] ta copy xung ht bng v dng
hm Sum() cng s tin cho dng tng cng.
BNG TNG HP CHI TIT PHI TR NGI BN

BDMTK
Bng tng hp chi tit phi
tr ngi bn

SKTM
Ta to sheet mi t tn l THCT331
A

BNG TNG HP CHI TIT TK 331


Thng nm

1
2
3
4

M nh

Tn nh

S d u k

S pht sinh

S d cui k

CC

cung cp

[1]

[2]

[3]

[4]

[5]

[6]

6
7
8
9
10

Tng cng

47

Ct m nh cung cp v tn nh cung cp chnh l tn v s hiu ti khon chi tit


phi tr nh cung cp. Ta thit lp cng thc cho cc [?] nh sau:
[1] S d n u k:

[1] =ABS(MIN(0;VLOOKUP(A6;BDMTK;5;0)))
[2] S d c u k:

[2] = MAX(0;VLOOKUP(A6;BDMTK;5;0))
[3] S pht sinh n trong k:

[3] = SUMIF(TKGHINO;A6;SOTIENPS)
[4] S pht sinh c trong k:

[4] = SUMIF(TKGHICO;A6;SOTIENPS)

[5] S d n cui k:

[5] = MAX(0;C6+E6-D6-F6)

[6] S d c cui k:

[6] = MAX(0;D6+F6-C6-E6)

Sau khi thit lp xong cng thc t [1] ti [6] ta copy xung ht bng v dng
hm Sum() cng s tin cho dng tng cng.

48

LP BNG CN I S PHT SINH (BNG CN I TI KHON)


Ta to sheet mi t tn l BCDSPS, c cu trc nh sau:
A

BNG CN I S PHT SINH


Thng nm

2
3
4
5

M
TK

Loi
TK

111

Tin mt

112

Tin gi Ngn hng

113

Tin ang chuyn

121

u t chng khon ngn hn

10

128

u t ngn hn khc

11

129

D phng gim gi u t ngn hn

12

131

Phi thu ca khch hng

13

133

Thu GTGT c khu tr

14

136

Phi thu ni b

15

138

Phi thu khc

16

139

D phng phi thu kh i

17

141

Tm ng

18

142

Chi ph tr trc ngn hn

19

144

Cm c, k qu, k cc ngn hn

20

151

Hng mua ang i ng

21

152

Nguyn liu, vt liu

22

153

Cng c, dng c

23

154

Chi ph sn xut, kinh doanh d dang

24

155

Thnh phm

25

156

Hng ha

26

157

Hng gi i bn

27

158

Hng ho kho bo thu

28

159

D phng gim gi hng tn kho

29

161

Chi s nghip

30

211

Ti sn c nh hu hnh

31

212

Ti sn c nh thu ti chnh

32

213

Ti sn c nh v hnh

33

214

Hao mn ti sn c nh

34

217

Bt ng sn u t

35

221

u t vo cng ty con

36

222

Vn gp lin doanh

37

223

u t vo cng ty lin kt

38

228

u t di hn khc

39

229

D phng gim gi u t di hn

40

241

Xy dng c bn d dang

41

242

Chi ph tr trc di hn

42

243

Ti sn thu thu nhp hon li

Tn ti khon

49

S d u k

S pht sinh

S d cui k
N

[1]

[2]

[3]

[4]

[5]

[6]

43

244

K qu, k cc di hn

44

311

Vay ngn hn

45

315

N di hn n hn tr

46

331

Phi tr cho ngi bn

47

333

Thu v cc khon phi np NN

48

334

Phi tr ngi lao ng

49

335

Chi ph phi tr

50

336

Phi tr ni b

51

337

Thanh ton theo tin k hoch hp


ng xy dng

52

338

Phi tr, phi np khc

53

341

Vay di hn

54

342

N di hn

55

343

Tri phiu pht hnh

56

344

Nhn k qu, k cc di hn

57

347

Thu thu nhp hon li phi tr

58

351

Qu d phng tr cp mt vic lm

59

352

D phng phi tr

60

411

Ngun vn kinh doanh

61

412

Chnh lch nh gi li ti sn

62

413

Chnh lch t gi hi oi

63

414

Qu u t pht trin

64

415

Qu d phng ti chnh

65

418

Cc qu khc thuc vn ch s hu

66

419

C phiu qu

67

421

Li nhun cha phn phi

68

431

Qu khen thng, phc li

69

441

Ngun vn u t xy dng c bn

70

461

Ngun kinh ph s nghip

71

466

Ngun kinh ph hnh thnh TSC

72

511

Doanh thu bn hng v cung cp DV

73

512

Doanh thu bn hng ni b

74

515

Doanh thu hot ng ti chnh

75

521

Chit khu thng mi

76

531

Hng bn b tr li

77

532

Gim gi hng bn

78

611

Mua hng

79

621

Chi ph nguyn liu, vt liu trc tip

80

622

Chi ph nhn cng trc tip

81

623

Chi ph s dng my thi cng

82

627

Chi ph sn xut chung

83

631

Gi thnh sn xut

84

632

Gi vn hng bn

85

635

Chi ph ti chnh

86

641

Chi ph bn hng

87

642

Chi ph qun l doanh nghip

50

88

711

Thu nhp khc

89

811

Chi ph khc

90

821

Chi ph thu thu nhp doanh nghip

91

911

Xc nh kt qu kinh doanh

Cc [?] ta thit lp cng thc nh sau:


[1] S d n u k:
Ch tiu ny tng hp t s d u k trn cc ti khon chi tit trong bng danh mc
ti khon. Nh cc bn bit trong BDMTK ti khon no c loi ti khon l N m s d
u k m th s d l s d c v ti khon no c loi ti khon l C m s d u k
m th s d l s d n, cho nn khi x l s d ghi vo bng cn i s pht sinh ta
phi chuyn s d sang ct i din.

[1]=IF(OR(AND(B6="N";SUMIF(SOHIEUTK;A6&"*";SODDK
)>0);AND(B6="C";SUMIF(SOHIEUTK;A6&"*";SODDK)<0));
ABS(SUMIF(SOHIEUTK;A6&"*";SODDK));0)
[2] S d c u k:

[2]=IF(OR(AND(B6="N";SUMIF(SOHIEUTK;A6&"*";SODDK
)<0);AND(B6="C";SUMIF(SOHIEUTK;A6&"*";SODDK)>0));
ABS(SUMIF(SOHIEUTK;A6&"*";SODDK));0)
[3] S pht sinh n trong k:

[3]=SUMIF(TKGHINO;A6&*;SOTIENPS)
[4] S pht sinh c trong k:

[4]=SUMIF(TKGHICO;A6&*;SOTIENPS)
[5] S n cui k:

[5]=MAX(0;D6+F6-E6-G6)
[6] S c cui k:

[6]=MAX(0;E6+G6-D6-F6)
Sau khi thit lp xong cng thc trn ta copy t [1] ti [6] xung ti khon
cui cng.

51

LP BO CO TI CHNH
LP BNG CN I K TON
-

Tr li bng danh mc ti khon (BDMTK)

Nh cp phn u th mi ti khon c thit lp mt m TS-NV tng


ng vi tng ch tiu trong bng cn i k ton, nhng m TS-NV thit lp ban u ch ph
hp vi tnh cht c bn ca cc ti khon m thi. Trong thc t s d ca mt s ti
khon thng xuyn bin i t d n sang d c v ngc li. Do ti thi im lp bo
co (cui k) ta cn phi xem xt s d ca tng ti khon cn ph hp vi tnh cht c bn
ca ti khon na hay khng. Nu cn ph hp th m TS_NV vn gi nguyn m c,
ngc li th phi i thnh m TS_NV mi cho ph hp vi s d cui k ti thi im lp
bo co. lm c iu ny ta cn thc hin thit lp li m TS_NV cho ph hp vi s
s d cui k cc ti khon. Xem xt trong h thng ti khon v theo quy nh hin hnh ch
c cc ti khon: 131, 138, 141, 331, 333, 337, 338 khi lp bng cn i k ton, s d cui
k ca n khng th b tr cho nhau gia d n v d c c m phi tng hp hai loi s
d ny ring ghi vo hai ch tiu khc nhau trong bng cn i k ton, v d nh:
+ i vi ti khon 131: s d n ghi vo ch tiu Phi thu ca khch hng ng vi
m TS-NV thit lp ban u l 100.130.131, ngc li s d c ghi vo ch tiu Ngi
mua tr tin trc ng vi m TS-NV 300.310.313. Nh vy tt c nhng ti khon chi tit
ca 131 c s d bn n th m cp khng thay i, nhng tt c nhng ti khon chi tit
ca 131 c s d bn c th m TS-NV phi i thnh 300.310.313 ph hp vi s d
ti thi im lp bo co.
+ Tng t i vi ti khon 331: s d c ghi vo ch tiu Phi tr ngi bn c
m TS_NV thit lp tng ng l 300.310.312, s d n ghi vo ch tiu Tr trc cho
ngi bn ng vi m TS_NV 100.130.132. Nh vy tt c nhng ti khon chi tit ca ti
khon 331c s d bn c th m TS_NV khng i, nhng tt c nhng ti khon chi tit
ca ti khon 331 c s d bn n th m TS_NV phi i thnh 100.130.132 cho ph hp
vi s d cui k.
+ Tng t i vi ti khon 338: s d c ghi vo ch tiu Phi tr khc c m TS_NV tng
ng l 300.310.319, s d n ghi vo ch tiu Phi thu khc ng vi m TS_NV 100.130.138. Nh
vy tt c nhng ti khon chi tit ca 338 c s d bn c th m TS_NV khng thay i, nhng
nhng ti khon chi tit ca 338 c s d bn n th m TS_NV phi i thnh 100.130.138 cho ph
hp vi s d cui k.
+ Tng t i vi ti khon 138 v 141: s d n ghi vo ch tiu Phi thu khc c
m TS_NV thit lp tng ng l 100.130.138, s d c ghi vo ch tiu Phi tr khc
ng vi m TS_NV 300.310.319. Nh vy tt c nhng ti khon chi tit ca 138,141 c s
d bn n th m TS_NV khng thay i, nhng nhng ti khon chi tit ca 138, 141 c s
d bn c th m TS_NV phi i thnh 300.310.319 cho ph hp vi s d cui k.

52

+ Tng t i vi ti khon 337: s d c ghi vo ch tiu Phi tr theo tin k hoch


hp ng xy dng c m TS_NV thit lp tng ng l 300.310.318, s d n ghi vo ch tiu
Phi thu theo tin k hoch hp ng xy dng ng vi m TS_NV 100.130.134. Nh vy tt
c nhng ti khon chi tit ca 337 c s d bn c th m TS_NV khng thay i, nhng nhng ti
khon chi tit ca 337 c s d bn n th m TS_NV phi i thnh 100.130.134 cho ph hp vi
s d cui k.
nhn bit c cc ti khon trn c s d ngc vi tnh cht ca n hay khng
ta thm mt ct vo bng danh mc ti khon ( BDMTK ) c tn ct l: m TS_NV iu
chnh v s dng cng thc sau:

=IF(AND(LEFT(B3;3)="131"; J3<0);"300-310-313";
IF(AND(LEFT(B3;3)="331";J3<0);"100-130-132";
IF(AND(OR(LEFT(B3;3)="138";LEFT(B3;3)="144");J3<0);"300-310-319";
IF(AND(LEFT(B3;3)="338";J3<0);"100-130-135";
IF(AND(LEFT(B3;3)="337";J3<0);"100-130-134";
IF(AND(LEFT(B3;3)="333";J3<0);"100-150-154";A3))))))

=IF(OR(AND(LEFT(B3;3)="131";J3<0);AND(LEFT(B3;3)="331";J3<0);
AND(OR(LEFT(B3;3)="138";LEFT(B3;3)="141");J3<0);
AND(LEFT(B3;3)="338";J3<0);AND(LEFT(B3;3)="337";J3<0);
AND(LEFT(B3;3)="333";J3<0); LEFT(B3;3)="214"; MID(B3;3;1)="9");
-1;1)*J3
x l s d cui k cho ph hp vi tng ch tiu trong bng cn i k ton nh
lp lun trn, nhng ti khon chi tit ca 131, 141, 138 c s d c v nhng ti khon
chi tit 331, 333, 337, 338 c s d n th s d ang l s m, lp c bng cn i k
ton ta phi chuyn thnh s dng. Nhng ti khon thuc loi D phng v hao mn
th s d ca n ang l s dng phi chuyn sang thnh s m trc khi lp bng cn i
k ton. gii quyt vn ny ta thm mt ct c tn l S d cui k iu
chnh(SDCKDC) trong bng danh mc ti khon (BDMTK) v thit lp cng thc nh sau:
Ta t tn hai ct va thit lp cng thc trong BDMTK c tn ln lt l:
MATSNVDC, SODUCKDC.
To sheet mi t tn l BCDKT c cu trc nh sau:

53

n v bo co:....
a ch:.

Mu s B 01 DN
(Ban hnh theo Q s 15/2006/Q-BTC

Ngy 20/03/2006 ca B trng BTC)


BNG CN I K TON
Ngy ... thng ... nm ...
n v tnh:.............
S
u

S cui
nm

nm

A Ti sn ngn hn (100=110+120+130+140+150)

100

[1]

[2]

I. Tin v cc khon tng ng tin

110

TI SN

1.Tin

111

2. Cc khon tng ng tin

112

II. Cc khon u t ti chnh ngn hn

120

1. u t ngn hn

121

2. D phng gim gi u t ngn hn (*)

129

III. Cc khon phi thu ngn hn

130

1. Phi thu khch hng

131

2. Tr trc cho ngi bn

132

3. Phi thu ni b ngn hn

133

4. Phi thu theo tin k hoch hp ng xy dng

134

5. Cc khon phi thu khc

135

6. D phng phi thu ngn hn kh i (*)

139

IV. Hng tn kho

140

1. Hng tn kho

141

2. D phng gim gi hng tn kho (*)

149

V. Ti sn ngn hn khc

150

1. Chi ph tr trc ngn hn

151

2. Thu GTGT c khu tr

152

3. Thu v cc khon khc phi thu Nh nc

154

5. Ti sn ngn hn khc

158

B - TI SN DI HN (200 = 210 + 220 + 240 + 250 + 260)

200

I- Cc khon phi thu di hn

210

1. Phi thu di hn ca khch hng

211

2. Vn kinh doanh n v trc thuc

212

3. Phi thu di hn ni b

213

4. Phi thu di hn khc

218

5. D phng phi thu di hn kh i (*)

219

54

II. Ti sn c nh

220

1. Ti sn c nh hu hnh

221

- Nguyn gi

222

- Gi tr hao mn lu k (*)

223

2. Ti sn c nh thu ti chnh

224

- Nguyn gi

225

- Gi tr hao mn lu k (*)

226

3. Ti sn c nh v hnh

227

- Nguyn gi

228

- Gi tr hao mn lu k (*)

229

4. Chi ph xy dng c bn d dang

230

III. Bt ng sn u t

240

- Nguyn gi

241

- Gi tr hao mn lu k (*)

242

IV. Cc khon u t ti chnh di hn

250

1. u t vo cng ty con

251

2. u t vo cng ty lin kt, lin doanh

252

3. u t di hn khc

258

4. D phng gim gi u t ti chnh di hn (*)

259

V. Ti sn di hn khc

260

1. Chi ph tr trc di hn

261

2. Ti sn thu thu nhp hon li

262

3. Ti sn di hn khc

268

Tng cng ti sn (270 = 100 + 200)

270

NGUN VN
A N phi tr (300 = 310 + 330)

300

I. N ngn hn

310

1. Vay v n ngn hn

311

2. Phi tr ngi bn

312

3. Ngi mua tr tin trc

313

4. Thu v cc khon phi np Nh nc

314

5. Phi tr ngi lao ng

315

6. Chi ph phi tr

316

7. Phi tr ni b

317

8. Phi tr theo tin k hoch hp ng xy dng

318

9. Cc khon phi tr, phi np ngn hn khc

319

10. D phng phi tr ngn hn

320

II. N di hn

330

55

1. Phi tr di hn ngi bn

331

2. Phi tr di hn ni b

332

3. Phi tr di hn khc

333

4. Vay v n di hn

334

5. Thu thu nhp hon li phi tr

335

6. D phng tr cp mt vic lm

336

7.D phng phi tr di hn

337

B - VN CH S HU (400 = 410 + 430)

400

I. Vn ch s hu

410

1. Vn u t ca ch s hu

411

2. Thng d vn c phn

412

3. Vn khc ca ch s hu

413

4. C phiu qu (*)

414

5. Chnh lch nh gi li ti sn

415

6. Chnh lch t gi hi oi

416

7. Qu u t pht trin

417

8. Qu d phng ti chnh

418

9. Qu khc thuc vn ch s hu

419

10. Li nhun sau thu cha phn phi

420

11. Ngun vn u t XDCB

421

II. Ngun kinh ph v qu khc

430

1. Qu khen thng, phc li

431

2. Ngun kinh ph

432

3. Ngun kinh ph hnh thnh TSC

433

Tng cng ngun vn (440 =300+400)

440

CC CH TIU NGOI BNG CN I K TON


CH TIU

Thuyt
minh

S cui
nm (3)

S u
nm (3)

1. Ti sn thu ngoi
2. Vt t, hng ha nhn gi h, nhn gia cng
3. Hng ha nhn bn h, nhn k gi, k cc
4. N kh i x l
5. Ngoi t cc loi
6. D ton chi s nghip, d n
Ta thit lp cng thc nh sau:
[1] s d u nm: Ly s d cui k ca bng cn i k ton nm
trc - g vo t bn phm.
[2] S d cui k:

56

[2]= SUMIF(MTSNVDC;*&C10&*;SDCKDC)
Trong cng thc trn C10 l cha m s ca ch tiu u tin trong bng cn i k
ton. Copy cng thc [2] xung ht bng cn i k ton, ring ch tiu tng ti sn = m s 100
+ m s 200; ch tiu tng ngun vn = m s 300 + m s 400.
BO CO KT QU HOT NG KINH DOANH

Bo co kt qu hot ng kinh doanh

SKTM

To sheet mi t tn l KQKD c cu trc nh sau:


n v bo co: .................
a ch:...............

Mu s B 02 DN
(Ban hnh theo Q s 15/2006/Q-BTC
Ngy 20/03/2006 ca B trng BTC)
BO CO KT QU HOT NG KINH DOANH
Nm
n v tnh:............
CH TIU

M
s

Nm
nay

Nm
trc

1. Doanh thu bn hng v cung cp dch v


2. Cc khon gim tr doanh thu
3. Doanh thu thun v bn hng v cung cp dch v
(10 = 01 - 02)
4. Gi vn hng bn
5. Li nhun gp v bn hng v cung cp dch v
(20 = 10 - 11)
6. Doanh thu hot ng ti chnh
7. Chi ph ti chnh
- Trong : Chi ph li vay
8. Chi ph bn hng
9. Chi ph qun l doanh nghip
10 Li nhun thun t hot ng kinh doanh
{30 = 20 + (21 - 22) - (24 + 25)}
11. Thu nhp khc
12. Chi ph khc
13. Li nhun khc (40 = 31 - 32)

01
02

[1]
[2]

10

[3]

11

[4]

20

[5]

21
22
23
24
25

[6]
[7]

30

[10]

31
32
40

[11]
[12]
[13]

57

[8]
[9]

14. Tng li nhun k ton trc thu


(50 = 30 + 40)
15. Chi ph thu TNDN hin hnh
16. Chi ph thu TNDN hon li
17. Li nhun sau thu thu nhp doanh nghip
(60 = 50 51 - 52)

50

[14]

51
52

[15]
[16]

60

[17]

Lp, ngy ... thng ... nm ...


Ngi lp biu
(K, h tn)

K ton trng
(K, h tn)

Gim c
(K, h tn, ng du)

Ghi ch: (*) Ch tiu ny ch p dng i vi cng ty c phn.


Ct nm trc ta nhp t bn phm s pht sinh nm trc.
Ct nm nay: ta thit lp cng thc cho cc [?] nh sau:
[1] Doanh thu bn hng v cung cp dch v:
S tin ghi vo ch tiu ny l ly t tng pht sinh bn c cc TK 511 v 512
trong k. Lp vng iu kin v t tn l DKDT nh sau:

TKGHICO
511*
512*

[1]= DSUM(SKTM;11;DKDT)
[2] Cc khon gim tr doanh thu.
S liu ghi vo ch tiu ny cn c vo s pht sinh bn c cc ti khon 521,
531, 532, 3331, 3332, 3333 i ng vi n ti khon 511, 512. Ta lp vng iu kin v t
tn l DKGTDT.
TKGHINO

TKGHICO

511*

3332*

512*

3332*

511*

3333*

512*

3333*

511*

3331*

512*

3331*

511*

521*

58

512*

521*

511*

531*

512*

531*

511*

532*

512*

532*

[2]= DSUM(SKTM;11;DKGTDT)
[3] Doanh thu thun v bn hng v cung cp dch:

[3]= [1] [2]


[4] Gi vn hng bn:
S liu ghi vo ch tiu ny l s tin pht sinh bn c ti khon 632 i
ng vi n ti khon 911. Ta lp vng iu kin v t tn l DKGV.
TKGHINO

TKGHICO

911*

632*

[4]= DSUM(SKTM;11;DKGV)
[5] Li nhun gp v bn hng v cung cp dch v.

[5]= [3] [4]


[6] Doanh thu hot ng ti chnh.
S liu ghi vo ch tiu ny l ly t s pht sinh bn n ti khon 515 i ng
vi c ti khon 911 trong k. Ta lp vng iu kin v t tn l DKDTTC:
TKGHINO

TKGHICO

515*

911*

[6]= DSUM(SKTM;11;DKDTTC)
[7] Chi ph ti chnh
S liu ghi vo ch tiu ny l ly t s pht sinh bn n ti khon 911 i ng
vi c ti khon 635 trong k. Ta lp vng iu kin v t tn l DKCPTC:

59

TKGHINO

TKGHICO

911*

635*

[7]= DSUM(SKTM;11;DKCPTC)

[8] Chi ph bn hng


S liu ghi vo ch tiu ny ta ly t s pht sinh bn n ti khon 911 i
ng vi c ti khon 641 v c ti khon 14221 (chi tit chi ph bn hng) i ng vi c ti
khon 911. Ta lp vng iu kin v t tn l DKCPBH:
TKGHINO

TKGHICO

911*

641*

911*

14221

[8]= DSUM(SKTM;11;DKCPBH)
[9] Chi ph qun l doanh nghip.
S liu ghi vo ch tiu ny ta ly t s pht sinh bn n ti khon 911 i
ng vi c ti khon 642 v c ti khon 14222 (chi tit chi ph qun l doanh nghip) i
ng vi c ti khon 911. Ta lp vng iu kin v t tn l DKCPQL:
TKGHINO

TKGHICO

911*

642*

911*

14222

[9]= DSUM(SKTM;11;DKCPQL)
[10] Li nhun thun t hot ng kinh doanh

[10]= [5]+[6]-[7]-[8]-[9]
[11] Thu nhp khc
S liu ghi vo ch tiu ny l ly t s pht sinh bn n ti khon 711 i ng
vi c ti khon 911. Ta lp vng iu kin v t tn l DKTNK:
TKGHINO

TKGHICO

711*

911*

60

[11]= DSUM(SKTM;11;DKTNTC)
[12] chi ph khc
S liu ghi vo ch tiu ny l ly t s pht sinh bn c ti khon 811 i ng
vi n ti khon 911. Ta lp vng iu kin v t tn l DKCPTC:
TKGHINO

TKGHICO

911*

811*

[12]= DSUM(SKTM;11;DKCPTC)
[13] Li nhun khc

[13]= [11] [12]


[14] Tng li nhun k ton trc thu

[14]= [10] + [13]


[15] Chi ph thu TNDN hin hnh
S liu ghi vo ch tiu ny c cn c vo tng s pht sinh bn c ti
khon 8211 i ng vi bn n ti khon 911 trn s k ton chi tit ti khon 8211, hoc
cn c vo s pht sinh bn n ti khon 8211 i ng vi c ti khon 911 trong k bo
co. Ta lp vng iu kin v t tn l DKCPTNHH:
TKGHINO

TKGHICO

8211*

911*

911*

8211*

[15]= DSUM(SKTM;11;DKCPTNHH)
[16] Chi ph thu TNDN hon li.
S liu ghi vo ch tiu ny c cn c vo tng s pht sinh bn c ti
khon 8212 i ng vi bn n ti khon 911 trn s k ton chi tit ti khon 8212, hoc

61

cn c vo s pht sinh bn n ti khon 8212 i ng vi c ti khon 911 trong k bo


co. Ta lp vng iu kin v t tn l DKCPTNHL:
TKGHINO

TKGHICO

8212*

911*

911*

8212*

[16]= DSUM(SKTM;11;DKCPTNHL)
[17] Li nhun sau thu thu nhp doanh nghip.

[17]= [14] ([15] + [16])

62

BI TP THC HNH
Tnh hnh ti chnh Cng Ty ABC thng 03/2010 nh sau :
I- Tnh hnh sn xut v ngun vn ca doanh nghip vo u thng 03 nm 2010
c th hin qua s d ca cc ti khon tng hp v chi tit sau: (VT: VN)
1- Danh mc Ti Khon k ton:
MATK

D N U K

TN TI KHON

D C U K

1111

Tin Mt

1112

Tin Gi Ngn Hng

170.000.000

131

Phi thu Khch hng

50.000.000

141

Tm ng

10.000.000

1521
1522
1523

Vt liu chnh M1
Vt liu ph N
Nhin liu D

48.000.000
5.000.000
7.000.000

153

Dng c C1

8.000.000

154

Gi tr sn phm d dang SPA

2.000.000

211

Ti sn c nh

2141

Hao mn ti sn c nh hu hnh

311

Vay Ngn hn Ngn Hng

172.000.000

331

Phi Tr ngi cung cp

70.000.000

411

Ngun vn Kinh Doanh

421

Li nhun cha phn phi

30.000.000

670.000.000
48.000.000

700.000.000
10.000.000

Tng Cng:

1.000.000.000

1.000.000.000

2- S cng n:
D N U K

MATK

MAKH

TN KHCH HNG

131

CTYH1

Cng ty H1

50.000.000

141

NV001

Nguyn Vn T

10.000.000

331

CTYS1

Cng ty S1

D C U K

70.000.000

3- Vt t hng ho :
MAVT

Tn vt t

VT

S lng

Gi tr (VN)

1521M1
1522N1

Vt liu chnh M1
Vt liu ph N1

Kg
Kg

2.000
5.000

48.000.000
5.000.000

1523D1
153C1

Nhin liu D
Dng c C1

Lt
Ci

1.400
100

7.000.000
8.000.000

II/ Trong thng 03/2010 c cc nghip v kinh t pht sinh sau y:


1- Ngy 03/03/2010, phiu xut kho 100: Xut 1.000kg vt liu chnh M1 ch to sn
phm A theo gi thc t: 24.000.000 ng.
2- Ngy 03/03/2010, phiu xut kho 101: Xut vt liu ph N1 theo gi thc t :
Trong :
- ch to sn phm A : 2.000kg, gi tr : 2.000.000 ng.
63

phc v sn xut chung: 500kg, gi tr : 500.000 ng.


phc v bn hng: 500kg, gi tr : 500.000 ng.

3- Ngy 03/03/2010, phiu xut kho 102: Xut 100 lt nhin liu D1, gi tr: 500.000 ng s
dng ti phn xng sn xut.
4- Ngy 03/03/2010, phiu xut kho s 103: Xut kho dng c C1 dng cho phn xng
sn xut s lng l 60 ci, gi tr 4.800.000 ng v phn b dn trong 12 thng.
5- Ngy 15/03/2010, chng t ghi s 2KH: Trch khu hao ti sn c nh : 2.400.000 ng.
Trong :
- Khu hao my mc thit b, :
- Khu hao nh, phn xng :

200.000 ng.
200.000 ng.

- Khu hao TSC b phn bn hng : 800.000 ng.


- Khu hao TSC chung ton doanh nghip:1.200.000 ng.
6- Ngy 20/03/2010, chng t ghi s s 2TL: Cn c bng chm cng cc b phn, xc
nh tin lng phi tr cng nhn vin: 20.000.000
Trong :
- Cng nhn trc tip sn xut : 10.000.000 ng.
- Nhn vin phn xng :
4.000.000 ng.
- Nhn vin bn hng :
2.000.000 ng.
- Nhn qun l doanh nghip :
4.000.000 ng.
7- Ngy 23/03/2010, chng t ghi s s 2BYC: Trch bo him x hi, bo him y t v kinh
ph cng on theo t l quy nh trn tin lng phi tr cng nhn vin.
8- Ngy 24/03/2010, chng t s 2D: Chi ph tin in mua ngoi cha tr tin ngi cung
cp (Cng ty in lc ): 550.000, trong thu GTGT l 10%.
Trong :
- Phn xng sn xut : 400.000 ng.
- B phn bn hng :
50.000 ng.
- B my qun l :
50.000 ng.
9- Ngy 24/03/2010, chng t s 2N: Chi ph Tin nc mua ngoi cha tr tin ngi
cung cp (Cng ty cp thot nc ): 315.000, trong thu GTGT l 5%.
Trong :
- Phn xng sn xut :
200.000 ng.
- B phn bn hng :
50.000 ng.
- B my qun l :
50.000 ng.
10- Ngy 24/03/2010, phiu chi TM s 201: thanh ton tin in thoi : 3.080.000 ng, trong
thu GTGT l 280.000 ng, phn b cho cc i tng s dng :
- Phn xng sn xut :
500.000 ng.
- B phn bn hng : 400.000 ng.
- B my qun l :
1.900.000 ng.
11- Ngy 24/03/2010,Phiu chi TM s 202: chi tin mua tri phiu kho bc c mnh gi
10.000.000 ng, k hn 5 nm, li sut 6%/Nm, Lnh nh k hng nm.
12- Ngy 25/03/2010,chng t ghi s s 2TLQ: Tm trch qu theo bng k sau :
- Qy u t pht trin :
5.000.000 ng.
- Qu khen thng:
2.000.000 ng.
- Qu phc li:
3.000.000 ng.

64

13- Ngy 24/03/2010, phiu chi TM s 203: chi tin mt 1.000.000 ng ng h UBND
phng lm cng tc x hi, v sinh mi trng,...
14- Ngy 25/03/2010, phiu chi TM s 204: chi tin t chc cho cn b cng nhn vin i
tham quan di tch lch s ti Hu l: 1.800.000 ng.
15- Ngy 27/03/2010, k ton xc nh gi thnh sn phm A hon thnh v tin hnh nhp
kho phiu nhp kho s 200. Bit rng s lng sn phm hon thnh l 100 thnh
phm A.
16- Ngy 28/03/2010, phiu xut kho s 104: Xut bn cho Cng ty H1 50 thnh phm A,
Cng ty H1 chp nhn vi gi bn cha thu bng 2 ln gi vn, Thu sut thu GTGT
l 10% v thanh ton bng tin gi ngn hng (giy bo c s 200).
17- Cui thng, K ton xc nh kt qu kinh doanh, thu GTGT v thu TNDN phi np.
Bit thu sut thu TNDN l 25%.
YU CU: S dng phn mm EXCEL lp cc loi s sch, bo co k ton phn nh cc
nghip v trn.
Bit rng: Theo s liu kim k cui thng, xc nh c gi tr sn phm d dang sn phm A
gi tr l: 800.000 ng. Doanh nghip hch ton vt t tn kho theo phng php k khai
thng xuyn, hch ton thu GTGT theo phng php khu tr thu.

65

TI LIU THAM KHO


[1] V Duy Sanh, ThS. Nguyn Ngc Dung, TS. V Vn Nh (2003), ng dng
EXCEL t ng ho Cng tc K ton, Nh Xut bn Ti chnh.
[2] T.S. Bi Vn Dng, PGS V Vn Nh, Ths ng Vn Sng, KS Nguyn
Ngc Hin (2006), Hng dn thc hnh s k ton lp BCTC & bo co
thu trn Excel, Nh xut bn Lao ng X Hi.

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