TRNG I HC CNG NGHIP THC PHM TP.

H CH MINH

KHOA TI CHNH K TON

H THNG THNG TIN K TON

Chng 5: Chu trnh doanh thu Nhm 13:

Ging vin: Phm Anh Tun Phm Cao Khnh

Lp: 06DHLKT1 Nguyn Th Phng Hin

Phm Th Tm

Nguyn Th Bnh Ngn

Trn Th Sng Mai

Thnh ph H Ch Minh

Thng 10/ nm 2017

Ni dung 10: Chu trnh doanh thu
5.1. Khi nim ......................................................................................................................................... 2
5.2. Cc hot ng chnh......................................................................................................................... 2
5.2.1. Chu trnh doanh thu c 4 hot ng chnh: ............................................................................... 2
5.2.2. Chng t ................................................................................................................................... 3
5.2.3. Cc s v lu trong chu trnh Doanh thu ........................................................................ 5
5.2.3.1. S chc nng kinh doanh BDF: ................................................................................. 5
5.2.3.2. S ng cnh CD: ........................................................................................................ 5
5.2.3.3. S dng d liu DFD mc 0: ..................................................................................... 5
5.2.3.4. S chng t - DF ........................................................................................................... 7
5.3. CSDL ca chu trnh doanh thu......................................................................................................... 7
5.3.1. Chng t ................................................................................................................................... 7
5.3.2. S .............................................................................................................................................. 8
S chi tit: ....................................................................................................................................... 8
S tng hp: .................................................................................................................................... 8
5.3.3. Bo co...................................................................................................................................... 8
Bng k nghip v: ......................................................................................................................... 8
Bo co kim sot: .......................................................................................................................... 8
Bo co t bit:.............................................................................................................................. 8

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5.1. Khi nim
Chu trnh doanh thu l tp hp cc hot ng kinh doanh v hot ng x l thng tin lin
quan n qu trnh bn hng, cung cp dch v v nhn tin thanh ton ca khch hng.

5.2. Cc hot ng chnh

5.2.1. Chu trnh doanh thu c 4 hot ng chnh:
1. Nhn n t hng ca khch hng
2. Giao hng hoc thc hin cc dch v cho khch hng.
3. Yu cu khch hng thanh ton.
4. Nhn tin thanh ton
Trong trng hp bn hng thu tin ngay, cc s kin kinh t din ra trong thi gian
ngn, nn h thng k ton ghi chp cc nghip v t bt ton hn.
Trong trng hp bn chu hng ha hoc dch v, mi nghip v kinh t to ra mt
nghip v k ton ti thi im khc nhau.
Chu trnh bn hng trong h thng thng tin k ton
Bao gm nhiu hot ng nghip v. Mi hot ng nghip v l mt tp cc
cng vic c quan h logic vi nhau, c nh ngha r rng, c thc hin lp
i lp li h tr cho mt hoc nhiu chc nng nghip v. Mi hot ng
nghip v ca chu trnh bn hng thc hin bin cc yu t u vo thnh cc kt
qu u ra, v c nhng ranh gii xc nh (c im bt u v im kt thc).
Di gc hot ng:
Chu trnh bn hng c th c m t nh sau:
B phn bn hng lp lnh bn hng da trn n t hng c chp nhn,
trong m t chi tit cc mt hng cng vi gi c v thng tin lin quan n khch
hng nh h tn, a ch giao hng... Trong lnh bn hng cha c thng tin v s
lng v cc vn chuyn hng ho. Cc lin ca lnh bn hng s c gi cho cc
b phn lin quan nh: b phn kho (lp phiu xut kho) v b phn theo di cng n
phi thu lm c s i chiu v kim tra.
Khch hng, ngn hng v b phn qun l doanh thu l nhng thc th ngoi
ca phn h thng tin k ton doanh thu. Khch hng gi n t hng n doanh
nghip v s nhn c tr li v n hng. Khi thanh ton tin hng bng tin mt,
khch hng s gi ni dung thanh ton cho b phn thu tin, thc hin ngha v thanh
ton, sau nhn phiu thu tin t b phn thu tin. Trong trng hp thanh ton qua

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ngn hng, ngn hng s thanh ton trc tip vi doanh nghip theo yu cu ca
khch hng.

5.2.2. Chng t

B phn Kinh Kho K K Khch Ngn

doanh ton ton hng hng
Chng t CNPT TT
Lnh bn hng Lp Nhn Nhn

Phiu xut kho Lp Nhn Nhn

Ha n bn hng Lp Nhn

Phiu thu tin Nhn Lp Nhn

n t hng Lp

Giy bo tr tin Lp

5.2.2.1. n t hng ca khch hng

Do ngi mua lp v gi cho doanh nghip. Cc thng tin yu cu phi c trn n
t hng gm tn chng t, ngy v s chng t. y cc thng tin v khch hng
v hng ha.
5.2.2.2. Lnh bn hng
Do b phn bn hng trong doanh nghip lp, cn c vo n t hng ca khch
hng. Ngoi cc thng tin cn thit nh n t hng. Ngoi cc thng tin cn thit
nh n t hng. Trn lnh bn hng phi c ghi s ca n t hng ca khch
hng.
5.2.2.3. Phiu ng gi hng
Cc chng t ny do b phn kho lp trn c s lnh bn hng c ph duyt.
Ngoi cc thng tin cn thit ca lnh bn hng, cc chng t ny phi ghi s ca lnh
bn hng.

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 5.2.2.4. Phiu vn chuyn
B phn giao nhn hng lp cc chng t ny km theo hng ha i giao cho
khch. Chng t ny l c s xc nhn khch nhn hng, chp nhn thanh ton.
5.2.2.4. Cc ha n vn chuyn
Nu cc doanh nghip thu vn chuyn hng ha i giao th s c ha n vn chuyn
so vi cng ty c thu gi cho doanh nghip
5.2.2.5. Ha n bn hng
c lp trn c s kim tra, i chiu cc chng t lin quan n vic bn hng
5.2.2.6. Giy bo thanh ton
Doang nghip cng dng giy bo thanh ton yu cu ngi mua thc hin ngha
v thanh ton thay cho vic s dng ha n bn hng. Giy bo thanh ton s c
thm thng tin v thi hn thanh ton.
5.2.2.7. Bin lai, bin nhn:
Trong cc nghip v bn hng thu tin ngy hoc cc gi tr thp, doanh nghip
thng dng bin lai, bin nhn, phiu lnh tin... thay cho cc ha n bn hng.
5.2.2.8. Th, v:
L mt hnh th t bit khc ca chng t ghi nhn doanh thu.
5.2.2.9. Phiu thu, Giy bo c, y nhim thu, Sc thanh ton...
Cc chng t ny ghi nhn vic khch hng thanh ton cho doanh nghip cc khon
n.
5.2.2.10 Bo co phi thu ca khch hng theo thi hn n
Bo co ng thi l c s cho nghip v xc lp cc khon thu kh i
5.2.2.11 Chng t ghi s
Ghi chp cc khon iu chnh gim ti khon phi thu khch hng trong cc nghip
v, hng bn b tr li, gim gi hng bn hoc xa n kh i. K ton cng phi lp
nhng chng t ny lm c s cho cc nghip v iu chnh chnh do ghi s sai.
5.2.2.12 Phiu nhp kho
Trong h thng x l ca my tnh. Tn ti nhiu dng chng t khc nhau. S lng
cc lin gim v lun chuyn qua t thao tc hn.

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5.2.3. Cc s v lu trong chu trnh Doanh thu
5.2.3.1. S chc nng kinh doanh BDF:

Qun l BH

1. X l 2. Cung cp 3. QL Cng
4. Thu tin
H HH n phi thu

5.2.3.2. S ng cnh CD:

1. H

2. Thng tin phn hi

3. Ha n, hng ha

4. Tin

5. Giy bo c

NH

5
1
3
KH QL BH KH

2
4

5.2.3.3. S dng d liu DFD mc 0:

Theo s BFD trn th chu trnh qun l c 4 hot ng chnh:

1.X l H

2. Cung cp HH

3. QL Cng n phi thu

4. Thu tin

5
 LBH 2.0 Cung cp
1.0 X l
HH
H
PXK
K
3
1
PXK
2
Kho HH

KH KH
P
X
K

4
Cng n KH
3
NH 5

H & PXK
3.0 QL Cng
4.0 Thu
n phi thu
tin
Bng Cng n KH

Tin HH SSKT Doanh s

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 5.2.3.4. S chng t - DF
BP. Kinh doanh BP. Kho BP. K ton BP. K ton qu

Bt u 3
LBH 2 LBH 3

KH H Doanh thu 1
PXK 2
Kim tra
HTK v
lp PXK
Xt duyt B KH
H v Lp
lp LBH H

2 KH Thu
3 PXK 1 tin v
2 B ghi S
3
LBH 1 2
H 1

Lp
Xut Phiu
Kho thu

S
3 qu

2
Th kho
Phiu thu 1
Kt thc

5.3. CSDL ca chu trnh doanh thu

5.3.1. Chng t
H, LBH, Phiu ng gi hng, phiu ng kin, phiu xut kho, phiu vn
chuyn, ha n bn hng, giy bo thanh ton, bin lai, bin nhn, th, v, phiu thu,
giy bo c, y nhim chi, sc thanh ton, bo co phi thu khch hng theo thi hn
n, chng t ghi c, phiu nh khon, phiu nhp kho hng tr li.

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5.3.2. S
S chi tit:
Ti khon 131, 511, 333, 155, 156, 157, 111, 112...

S tng hp:
Ti khon 131, 511, 333, 155, 156, 157, 111, 112...

5.3.3. Bo co
Bng k nghip v:
L bo co lit k tt c cc nghip v pht sinh trong mt kiu nghip
v no trong sut mt k x l nh 1 tun, 1 thng, ...
V d: Bo co lit k tt c cc phiu xut kho, ha n bn hng...

Bo co kim sot:
L cc bo co trong h thng x l bng my tnh vi mc ch tng
hp tt c cc thay i trong mt tp tin (ni ghi chp, ni lu tr d
liu) d liu m bo tt c cc d liu u c cp nht v x l
y .

Bo co t bit:
L cc bo co c lp theo mt yu cu no ca ngi s dng
thng tin bao gm:
Bo co cng n khch hng;
Bo co phn tch khon phi thu theo thi gian n;
Bo co phn tch bn hng;
Bo co thanh ton hay bng k tin thanh ton;
Cc bo co khc