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g!#9.6
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b. Phương thức bán lẻ
O Phương thức bán hàng trực tiếpYQB:.+#%-
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- Bán hàng qua đại lý.
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T.J%6
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S :A.B:%95%#9.IN&c
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theo phương thức trả chậm.
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EFBG@!8
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FM6
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‚3!)3B-A3(A(+F#N5
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xZZcYe%)9.-;
xZZ\Ye%)9.)=+*#-+A+m
#xcZl#1B!Y[.#3!.%-X3!/
,X%9!%.A-!%.X!%.j'3
g!+.9k+=AEA$#*F*$Q3A#1B
!XFM#!%)9,9%!#!%+)9.6
x\ZlT.)9)=3*Y[.''3g!+.&%%-X79
=E+)=#9.3*A!9#-X%!#
FM#Y.#|!g!1+'%29+5*+666T.)9)=
3*3&A )3=5%!%~*43*.+'*F
.)=3*+9=.)=3*+<#n!9Bj3*.)8k,
)3'%9Bj3*!8".k6
x\clO3!9.)9Y[.#33!/F%-j))9k

l9)9.*9BOO6
 l5# :A.9B71.+71#+y#M
(9B#96
l9.%9#9%9*M(
52s6
l52s+*A.#46
l#9.%92%.I.'@*1)9&
A.;N6
l0F=#3+9A+%+)323+*:/6
Sơ đồ 2.1: Quy trình luân chuyển chứng từ đối với nghiệp vụ bán hàng trực
tiếp thu tiền ngay
RDY"=TZx[$YZ\]6^_
Khách hàng
PhòngKD Giám đốc
KT thanh toán
Thủ kho
KT tổng hợp
Hợp đồng kinh tế
Ký duyệt
Giấy báo cóLập phiếu XK Ghi sổ
KT bán hàng
Lập hóa đơn GTGTĐơn đặt hàng

A$#9.%92%.II*(:
/KF.B+v#9%A#9'@L1
)99&5%.(*.! :'06
Sơ đồ 2.2: Quy trình luân chuyển chứng từ đối với nghiệp vụ bán hàng
thanh toán qua ngân hàng
F)93'%I#9.&(*.#9.2Q+
#9.* !A.K&(#9.!$6A$#9.*

I#9!8'-AE*2%)9.
Sơ đồ 2.4: Sơ đồ kế toán tổng hợp kế toán bán hàng vừ cung cấp dịch vụ
RDY"=TZ•[$YZ\]6^_
TK 33311
Các khoản CKTM, GGHB, DTHBBTL
Cuối kỳ kết chuyển các khoản giảm trừ doanh thu
Cuối kỳ kết chuyển doanh thu thuần
TK 111, 112,131 TK 521, 531,532
Thuế GTGT phải nộp
TK 911
TK 511

Nghiệp vụ: Ngày 15/ 6/ 2013 KH012 – Trường trung cấp nghề số 18- Bộ
Quốc Phòng mua và lắp đặt máy ĐH Panasonic- A12PKH thanh toán ngay bằng
tiền mặt. Giá trị thanh toán 14.692.000 đ. Thuế GTGT 10%. Hóa đơn GTGT (biểu
2.1), và phiếu thu (biểu 2.3). Giá vốn của lô hàng này trị giá 13.800.000 đ. Phiếu
Xuất kho (biểu 2.2).
FB,.5%1'Z€#9)9
..*&%BOO6
Biểu 2.1: Hóa đơn GTGT.
T‰Š‹SJV'Y^ZO\‡^^Z
O†ŠpŒO†•ŽSOTJ‡Z\W
[ZY[^^^^^Z•
RDY"=TZ€[$YZ\]6^_

Ngày 15 tháng 06 năm 2013
BA=)9.YNSTTO39A.A1N-T.J%6
JRY^Z^\€_z\^ƒ
=%vYRz‡_ƒDTMcl[T.lT%].lT.S86
R.#3Y•Z^_x^zƒlS.JWŠl9T.S86

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Số tiền bằng chữ: Mười bốn triệu, sáu trăm chisn mươi hai nghìn đồng chẵn.
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2.2: Phiếu Xuất kho.
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R:/#n!QY
Ngày1 tháng 06 năm 2013
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5
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(Ký, họ tên)
(Ký, họ
tên)
(Ký,
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2.3: Phiếu thu.
Đơn vị: công ty TNHH Giải pháp và Tư

Ngày 25/06/2013 Cửa hàng Mai Anh dặt mua tại kho 3 máy điều hòa Media
MSM09CR trị giá có thuế GTGT là: 15.000.000. Thuế VAT 10%. Và khách hàng
thanh toán ngay bằng tiền mặt.Với giá vốn là 12.735.000 đồng. Kế toán lập hóa
đơn GTGT (biểu 2.5), phiếu thu tiền (biểu 2.7) của nghiệp vụ này. Giá vốn hàng
bán của lô hàng trị giá 648.800đ. Kế toán lập phiếu xuất kho (biếu 2.6 )
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Biểu 2.4: Hóa đơn GTGT
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Ngày 25 tháng 06 năm 2013
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R:/#n!QY
Ngày2
5 Tháng 06 năm 2013
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S
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n!QY^Z:/6jT&%BOO'^^^^^xck
Ngày 25 tháng 06 năm 2013
S*

(Ký, họ tên)
S8
(Ký, họ tên)
52s
(Ký, họ tên)
9>
(Ký, họ tên)
O9!
jKý, họ tên,
đóng dấu)
Ngày 30 tháng 06 năm 2013, Công ty CP Đầu tư sản xuất và Thương mại
Hoàng Phú, đặt mua 2 máy điều hòa không khí Daikin FTKD25V1V với giá
14.700.000 đồng đã bao gồm VAT, và 1 bộ máy tính bàn samsung với giá là
9.800.000 đồng giá đã có VAT, thuế GTGT 10%, khách hàng thanh toán qua ngân
hàng.
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&j!Vc6Z^k6
R%#FB,.5%NW"'371A.B
!T.WC+G#%*FM#'^x€lc^Z_A.(*
G9!6R%#9!X#(!%A.#4-+#9)9.
.71&%BOONT.WC6
Biểu 2.7: Hóa đơn GTGT
T‰Š‹SJV'Y^ZO\‡^^Z
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[ZY[^^^^^z^