{"id":3385,"date":"2022-03-21T15:09:37","date_gmt":"2022-03-21T08:09:37","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3385"},"modified":"2022-03-21T15:13:10","modified_gmt":"2022-03-21T08:13:10","slug":"hach-toan-ke-toan-nha-hang-khach-san","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-ke-toan-nha-hang-khach-san\/","title":{"rendered":"H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n"},"content":{"rendered":"

\n\tNgu\u1ed3n: Facebook, Bùi Thúy Hà<\/em>\n<\/p>\n

\n\tK\u1ebf toán nhà hàng, khách s\u1ea1n \u0111ang là m\u1ed9t trong nh\u1eefng ngành “HOT” b\u1edfi \u0111\u1eb7c thù phát tri\u1ec3n d\u1ecbch v\u1ee5 c\u1ee7a con ng\u01b0\u1eddi ngày càng t\u0103ng cao.\n<\/p>\n

\n\tNgoài nh\u1eefng nghi\u1ec7p v\u1ee5 v\u1ec1 th\u01b0\u01a1ng m\u1ea1i \u0111\u01a1n gi\u1ea3n thì k\u1ebf toán nhà hàng, khách s\u1ea1n còn ph\u1ea3i tính giá thành các món \u0103n và giá thành d\u1ecbch v\u1ee5 phòng khách s\u1ea1n thông qua các ph\u01b0\u01a1ng pháp h\u1ea1ch toán k\u1ebf toán.\n<\/p>\n

\n\tBài vi\u1ebft d\u01b0\u1edbi \u0111ây s\u1ebd gi\u1edbi thi\u1ec7u hai ph\u01b0\u01a1ng pháp h\u1ea1ch toán k\u1ebf toán nhà hàng, khách s\u1ea1n ph\u1ed5 bi\u1ebfn nh\u1ea5t, c\u1ee5 th\u1ec3 nh\u01b0 sau:\n<\/p>\n

\n\t1. H\u1ea1ch toán theo ph\u01b0\u01a1ng pháp kê khai th\u01b0\u1eddng xuyên (qua tk 154)
\n<\/h2>\n

\n\tT\u1eadp h\u1ee3p chi phí TK 621\n<\/p>\n

\n\tC\u0103n c\u01b0\u0301 va\u0300o hóa \u0111\u01a1n mua vào, K\u1ebf toán th\u1ef1c hi\u1ec7n công vi\u1ec7c tính toán TK 152, TK 156 và h\u1ea1ch toán, ghi:\n<\/p>\n

\n\tN\u1ee3 TK 152, 156
\n\tN\u1ee3 TK 133
\n\t      Có TK 331, 111, 112,…\n<\/p>\n

\n\tC\u0103n c\u1ee9 vào \u0111\u1ecbnh m\u1ee9c và m\u1ed7i l\u1ea7n xu\u1ea5t hóa \u0111\u01a1n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng bán ra c\u1ee7a doanh thu bán hàng, h\u1ea1ch toán chi phí NVL tr\u1ef1c ti\u1ebfp, ghi:\n<\/p>\n

\n\tN\u1ee3 TK 621
\n\t      Có TK 152, 111, 112,…\n<\/p>\n

\n\tCu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n vào TK 154, ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 154
\n\tN\u01a1\u0323 TK 632 (Phâ\u0300n chi phi\u0301 NVL trên m\u01b0\u0301c bi\u0300nh th\u01b0\u01a1\u0300ng)
\n\t      Co\u0301 TK 621 – Chi phi\u0301 NVL tr\u01b0\u0323c tiê\u0301p\n<\/p>\n

\n\tL\u01b0u ý: N\u1ebfu các kho\u1ea3n chi không có ch\u1ee9ng t\u1eeb, K\u1ebf toán l\u1eadp các b\u1ea3ng kê hàng hóa không có hóa \u0111\u01a1n theo m\u1eabu có s\u1eb5n c\u1ee7a B\u1ed9 Tài chính; \u0111\u1ed3ng th\u1eddi ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c các kho\u1ea3n chi này là có th\u1eadt \u0111\u1ec3 \u0111\u01b0a vào m\u1ee5c chi phí.\n<\/p>\n

\n\t\"\"\n<\/p>\n

\n\tT\u1eadp h\u1ee3p chi phí Tài kho\u1ea3n 622\n<\/p>\n

\n\tChi phí nhân công cho \u0111\u1ea7u b\u1ebfp, ph\u1ee5 b\u1ebfp, ghi:\n<\/p>\n

\n\tN\u1ee3 TK 622
\n\t      Có TK 334\n<\/p>\n

\n\tKê\u0301t chuyê\u0309n chi phi\u0301 TK 622 theo m\u1ed7i l\u1ea7n t\u1eadp h\u1ee3p giá thành d\u1ecbch v\u1ee5 cho khách hàng, ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 154
\n\tN\u01a1\u0323 TK 632 – Gia\u0301 vô\u0301n ha\u0300ng ba\u0301n (Chi phi\u0301 trên m\u01b0\u0301c bi\u0300nh th\u01b0\u01a1\u0300ng)\n<\/p>\n

\n\tCo\u0301 TK 622 – Chi phi\u0301 nhân công tr\u01b0\u0323c tiê\u0301p\n<\/p>\n

\n\tT\u1eadp h\u1ee3p chi phí Tài kho\u1ea3n 627\n<\/p>\n

\n\tChi phí thuê m\u1eb7t b\u1eb1ng, chi phí kh\u1ea5u hao CCDC (Chén, bát, ly, tách, bàn, gh\u1ebf,…) và các chi phí khác t\u1eadp h\u1ee3p vào TK 627, ghi:\n<\/p>\n

\n\tN\u1ee3 TK 627
\n\tN\u1ee3 TK 133 (N\u1ebfu có)
\n\t      Có TK 331, 111, 112,…\n<\/p>\n

\n\tCuô\u0301i ky\u0300, ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 154
\n\tN\u01a1\u0323 TK 632 – Phâ\u0300n chi phi\u0301 sa\u0309n xuâ\u0301t chung không phân bô\u0309 (Chi phí trên m\u1ee9c bình th\u01b0\u1eddng không ti\u0301nh va\u0300o gia\u0301 tha\u0300nh d\u1ecbch v\u1ee5)
\n\t      Co\u0301 TK 627 – Chi phi\u0301 sa\u0309n xuâ\u0301t chung.\n<\/p>\n

\n\tH\u1ea1ch toán Tài kho\u1ea3n 154\n<\/p>\n

\n\tT\u1eadp h\u1ee3p giá thành, ghi:\n<\/p>\n

\n\tN\u1ee3 TK 154
\n\t      Có TK 621, 622, 627\n<\/p>\n

\n\tN\u1ebfu xu\u1ea5t hóa \u0111\u01a1n, bàn giao d\u1ecbch v\u1ee5 cho Bên mua, ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 632 – Gia\u0301 vô\u0301n ha\u0300ng ba\u0301n
\n\t      Co\u0301 TK 154\n<\/p>\n

\n\tKhi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 tiêu dùng (N\u1ed9i b\u1ed9), ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 641, 642
\n\t      Co\u0301 TK 154\n<\/p>\n

\n\t2. H\u1ea1ch toán theo ph\u01b0\u01a1ng pháp ki\u1ec3m kê \u0111\u1ecbnh k\u1ef3 (qua tk 611)
\n<\/h2>\n

\n\tH\u1ea1ch toán 611\n<\/p>\n

\n\tKê\u0301t chuyê\u0309n tri\u0323 gia\u0301 NVL, CCDC tô\u0300n kho vào \u0111â\u0300u ky\u0300 k\u1ebf toán (Theo kê\u0301t qua\u0309 kiê\u0309m kê cuô\u0301i ky\u0300 tr\u01b0\u01a1\u0301c), ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 611 – Mua ha\u0300ng (TK 6111 – Mua NVL)
\n\t      Co\u0301 TK 152 – NVL
\n\t      Co\u0301 TK 153 – CCDC\n<\/p>\n

\n\tKhi mua NVL, CCDC, nê\u0301u thuê\u0301 GTGT \u0111â\u0300u va\u0300o \u0111\u01b0\u01a1\u0323c khâ\u0301u tr\u01b0\u0300 thi\u0300 gia\u0301 gô\u0301c NVL, CCDC mua va\u0300o \u0111\u01b0\u01a1\u0323c pha\u0309n a\u0301nh va\u0300o TK 611 không co\u0301 thuê\u0301 GTGT, ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 611 – Mua ha\u0300ng (gia\u0301 mua ch\u01b0a co\u0301 thuê\u0301 GTGT).
\n\tN\u01a1\u0323 TK 133 – Thuê\u0301 GTGT \u0111\u01b0\u01a1\u0323c khâ\u0301u tr\u01b0\u0300.
\n\t      Co\u0301 TK 331 – Pha\u0309i tra\u0309 cho ng\u01b0\u01a1\u0300i ba\u0301n (TK 3311).\n<\/p>\n

\n\tTri\u0323 gia\u0301 th\u01b0\u0323c tê\u0301 NVL, CCDC xu\u1ea5t s\u01b0\u0309 du\u0323ng cho sa\u0309n xuâ\u0301t, kinh doanh trong ky\u0300, ghi:\n<\/p>\n

\n\tN\u01a1\u0323 ca\u0301c TK 621, 623, 627, 641, 642, 241,…
\n\t      Co\u0301 TK 611 – Mua ha\u0300ng (TK 6111).\n<\/p>\n

\n\tC\u0103n c\u01b0\u0301 va\u0300o kê\u0301t qua\u0309 kiê\u0309m kê th\u01b0\u0323c tê\u0301, Kê\u0301 toa\u0301n pha\u0309i xa\u0301c \u0111i\u0323nh tri\u0323 gia\u0301 th\u01b0\u0323c tê\u0301 NVL tô\u0300n kho vào cuô\u0301i ky\u0300 k\u1ebf toán va\u0300 tri\u0323 gia\u0301 th\u01b0\u0323c tê\u0301 NVL, CCDC xuâ\u0301t va\u0300o s\u01b0\u0309 du\u0323ng ho\u0103\u0323c xuâ\u0301t ba\u0301n.\n<\/p>\n

\n\tKê\u0301t chuyê\u0309n tri\u0323 gia\u0301 th\u01b0\u0323c tê\u0301 NVL, CCDC tô\u0300n kho cuô\u0301i ky\u0300 (Theo kê\u0301t qua\u0309 kiê\u0309m kê), ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 152 – NVL
\n\tN\u01a1\u0323 TK 153 – CCDC
\n\t      Co\u0301 TK 611 – Mua ha\u0300ng (TK 6111).\n<\/p>\n

\n\tH\u1ea1ch toán Tài kho\u1ea3n 631\n<\/p>\n

\n\tKê\u0301t chuyê\u0309n chi phi\u0301 sa\u0309n xuâ\u0301t, kinh doanh, chi phi\u0301 di\u0323ch vu\u0323 d\u01a1\u0309 dang \u0111â\u0300u ky\u0300 k\u1ebf toán va\u0300o bên: \n<\/p>\n

\n\tN\u01a1\u0323 TK 631 – Gia\u0301 tha\u0300nh sa\u0309n xuâ\u0301t.
\n\t      Co\u0301 TK 154 – Chi phi\u0301 sa\u0309n xuâ\u0301t, kinh doanh d\u01a1\u0309 dang.\n<\/p>\n

\n\tKê\u0301t chuyê\u0309n chi phi\u0301 NVL tr\u01b0\u0323c tiê\u0301p va\u0300o TK gia\u0301 tha\u0300nh sa\u0309n xuâ\u0301t vào cu\u1ed1i k\u1ef3 k\u1ebf toán, ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 631- Gia\u0301 tha\u0300nh sa\u0309n xuâ\u0301t.
\n\tN\u1ee3 TK 632 – Ph\u1ea7n v\u01b0\u1ee3t trên m\u1ee9c bình th\u01b0\u1eddng.
\n\t      Co\u0301 TK 621 – Chi phi\u0301 NVL tr\u01b0\u0323c tiê\u0301p.\n<\/p>\n

\n\tKê\u0301t chuyê\u0309n chi phi\u0301 nhân công tr\u01b0\u0323c tiê\u0301p va\u0300o Ta\u0300i khoa\u0309n gia\u0301 tha\u0300nh sa\u0309n xuâ\u0301t vào cu\u1ed1i k\u1ef3 k\u1ebf toán, ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 631 – Gia\u0301 tha\u0300nh sa\u0309n xuâ\u0301t
\n\tN\u1ee3 TK 632 – Ph\u1ea7n v\u01b0\u1ee3t trên m\u1ee9c bình th\u01b0\u1eddng
\n\t      Co\u0301 TK 622 – Chi phi\u0301 nhân công tr\u01b0\u0323c tiê\u0301p\n<\/p>\n

\n\tTi\u0301nh toa\u0301n phân bô\u0309 va\u0300 kê\u0301t chuyê\u0309n chi phi\u0301 sa\u0309n xuâ\u0301t chung va\u0300o Ta\u0300i khoa\u0309n gia\u0301 tha\u0300nh sa\u0309n xuâ\u0301t theo t\u01b0\u0300ng loa\u0323i sa\u0309n phâ\u0309m, lao vu\u0323, di\u0323ch vu\u0323,…vào cu\u1ed1i k\u1ef3 k\u1ebf toán, ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 631 – Gia\u0301 tha\u0300nh sa\u0309n xuâ\u0301t
\n\tN\u01a1\u0323 TK 632 – Gia\u0301 vô\u0301n ha\u0300ng ba\u0301n (Chi phi\u0301 s\u1ea3n xu\u1ea5t chung cô\u0301 \u0111i\u0323nh không \u0111\u01b0\u01a1\u0323c phân bô\u0309)
\n\t      Co\u0301 TK 627 – Chi phi\u0301 sa\u0309n xuâ\u0301t chung\n<\/p>\n

\n\tTiê\u0301n ha\u0300nh kiê\u0309m kê va\u0300 xa\u0301c \u0111i\u0323nh gia\u0301 tri\u0323 sa\u0309n phâ\u0309m, di\u0323ch vu\u0323 d\u01a1\u0309 dang cuô\u0301i ky\u0300 k\u1ebf toán, ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 154 – Chi phi\u0301 sa\u0309n xuâ\u0301t, kinh doanh d\u01a1\u0309 dang
\n\t      Co\u0301 TK 631 – Gia\u0301 tha\u0300nh sa\u0309n xuâ\u0301t\n<\/p>\n

\n\tGia\u0301 tha\u0300nh di\u0323ch vu\u0323 hoa\u0300n tha\u0300nh, ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 632 – Gia\u0301 vô\u0301n ha\u0300ng ba\u0301n
\n\t      Co\u0301 TK 631 – Gia\u0301 tha\u0300nh sa\u0309n xuâ\u0301t\n<\/p>\n

\n\tS\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 tiêu dùng (N\u1ed9i b\u1ed9), ghi:\n<\/p>\n

\n\tN\u01a1\u0323 TK 641, 642
\n\t      Co\u0301 TK 631.
\n\t <\/p>\n","protected":false},"excerpt":{"rendered":"

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