Bài tập kế toán hành chính sự nghiệP

1.

ĐƠN VỊ X	ĐƠN VỊ Y
1. NợTK341 120 CóTK111 50 CóTK112 70	1. NợTK111 50 NợTK112 70 CóTK4612 120
2. a. NợTK152 42 CóTK3311 42 b. NợTK6612/CóTK111 1,8
3. NợTK331/CóTK342 42	3. NợTK342/CóTK112 42
4. a. NợTK531/CóTK1552 25 b. NợTK3118 45,1 CóTK531 41 CóTK33311 4,1
5. NợTK342/CóTK3118 45,1	NợTK112/CóTK342 45,1
6. NợTK4312/CóTK342 5	NợTK342/CóTK4312 5
7. NợTK342/CóTK111 1,8	NợTK3311/CóTK342 1,8
8.
NợTK111/CóTK342: 20,1-0,1 = 19,9	NợTK342/CóTK111 19,9

Bài6.14

1. NợTK0081 3960

2. NợTK111/CóTK4612 880; CóTK0081 880

3. a. NợTK152 44

NợTK6612 396

CóTK4612 440

b. CóTK0081 440

4. NợTK341/CóTK4612 528; CóTK0081 528

5. NợTK6612/CóTK2413 35,2

6. NợTK3311/CóTK4612 40; CóTK0081 40

7. NợTK6612/CóTK334 440

8. NợTK6612 440*17% = 74,8

NợTK334 440*7% = 30,8

CóTK332 440*24% = 105,6

9. a. NợTK211/CóTK46121 792

b. NợTK211/CóTK111 9,9

c. NợTK6612/CóTK466 801,9

d. CóTK0081 792

10. NợTK6612/CóTK152 44

11. NợTK0082 1500

12. NợTK341/CóTK111 594

13. NợTK341/CóTK111 660; CóTK0081 660

14. NợTK3311/CóTK46122 239,8; CóTK0082 239,8

15. NợTK66121/CóTK111 91,3

16. NợTK4612/CóTK341 1782

Bài7.1:

1. NợTK112/CóTK4612 2560; CóTK0081 2560

2. NợTK5118/CóTK4612 11520

3. NợTK111/CóTK4612 64; CóTK0081 64

4. a. NợTK6612 13724,48

CóTK334 1024+384+8448 = 9856

CóTK332 174,08

CóTK335 3584; CóTK0081 512

CóTK112 51,2

CóTK111 38,4

CóTK153 20,8; CóTK005 20,8

b. NợTK211/CóTK4612 202,24; NợTK6612/CóTK466 202,24

c. NợTK341/CóTK111 217,6

(cấp dưới: NợTK111/CóTK4612 217,6; CóTK0081: 217,6)

5. NợTK4611/CóTK6611 512

6. NợTK4612/CóTK341 217,6

7. a. NợTK6611/CóTK6612: 1484+13724,48 = 15208,48

b. NợTK4612/CóTK4611: 1484+2560+11520+64+202,24-217,6 = 15612,64

1. a. NợTK112/CóTK4612 1350; b. CóTK0081 1350

2. NợTK5118/CóTK4612 6075

3. NợTK111/CóTK4612 33,750; b. CóTK0081 33,750

4. a. NợTK6612 7395,3

CóTK334 675+202,5+4455 = 5332,5

CóTK332 114,75

CóTK335 1890; CóTK0081 270

CóTK153 10,8; CóTK005 10,8

CóTK112 27

CóTK111 20,25

b. NợTK211/CóTK3311 63,45; NợTK6612/CóTK466 63,5

2. a. NợTK6611/CóTK6612 783+ 7395,3+63,5 = 8241,8

b. NợTK4612/CóTK4611 783+1350+6075+ 33,75 = 8241,75

Câu3: NợTK4611/CóTK6611 270 + 8241,75

Bài 7.3:

1. NợTK0081 1440

2. NơTK111/CóTK4612 320; CóTK0081 320

3. NợTK152/CóTK4612 16; CóTK0081 16

4. NợTK6612/CóTK4612 144; CóTK0081 144

5. NợTK341/CóTK4612 192; CóTK0081 192

6. NơTK6612/CóTK2413 12,8

7. NợTK3311/CóTK4612 12,8; CóTK0081 12,8

8. NợTK6612/CóTK334 160

9. NợTK6612/CóTK332 27,2

10. a. NợTK211 291,6

CóTK4612 288

CóTK111 3,6

b. CóTK0081 288

c. NợTK6612/CóTK466 291,2

11. NợTK6612/CóTK152 16

12. NợTK111/CóTK4612 120; CóTK0081 120

13. NợTK6612/CóTK4612 20; CóTK0081 20

14. NợTK341/CóTK111 216

15. NợTK341/CóTK4612 240; CóTK0081 240

16. NợTK6612 120,4

CóTK4612 87,2

CóTK111 33,2

17. NợTK4612/CóTK341 648

18 a. NợTK6611/CóTK6612 791,7

b. NợTK4612/CóTK4611 1352,8 – 648 = 704,8

1. NợTK111, (112)/CóTK465 150

2. a. NợTK635 124,6

CóTK152 65

CóTK3311 25

CóTK334 20

CóTK332 20*17% = 3,4

CóTK312 4

CóTK111 3,2

CóTK112 4

b. NợTK334/CóTK332 20*7% = 1,4

3. a. NợTK211/CóTK3311 15

b. NợTK635/CóTK466 15

4. NợTK465/CóTK5112 150

5. a. NợTK5112/CóTK635 139,5

b. NợTK5112/CóTK4213 10,5

6. NơTK4213 5,2

CóTK4311 5

CóTK4312 0,2

Bài7.5

1. + NợTK211 121,5

CóTK3311 120

CóTK111 1,5

+ NợTK6612/CóTK466 121,5

2. +NợTK211/CóTK112 21

+ NợTK4314 (6612)/CóTK466 21

3. + NợTK466 2000

NợTK214 58000

CóTK211 60000

+ NợTK5118/CóTK111 0,5

+ NợTK112/CóTK5118 2,8

4. + NợTK211/CóTK111 35

+ NợTK635/CóTK465 35

5. + NợTK214 20

NợTK466 22

CóTK211 42

6. NợTK211/CóTK466 20

1. NợTK111/CóTK5118 450

2. NợTK5118 450

CóTK4612 450*60% = 270

CóTK334 450*30% = 135

CóTK342 450*5% = 22,5

CóTK4311 450*5% = 22,5

3. NợTK6612/CóTK111 20

4. NợTK4311/CóTK334 10; NợTK334/CóTK111 10

5. NợTK342/CóTK112 6,5

6. NợTK6612/CóTK111 3

7. + NợTK211/CóTK111 21; + NợTK6612/CóTK466 21

8. NợTK152/CóTK112 28

Bài 7.7

1. NợTK0081 500

2. NợTK112 100

NợTK111 50

CóTK4612 150 + CóTK0081 150

3. NợTK152/CóTK111 70

4. NợTK631/CóTK152 50

5. NợTK6612 40

NợTK631 12

CóTK334 52

6. NợTK6612 40*17% = 6,8

NợTK631 12*19% = 2,28

NợTK334 40*7%+12*6% = 3,52

CóTK332 12,6

7. NợTK6612 24

NợTK631 21

CóTK111 45

8. NợTK3111/CóTK531 120

1. NợTK0091 1250

2. + NợTK111/CóTK4621 1250; + CóTK0091 1250

3. NợTK6622/CóTK111 250

4. + NợTK211/CóTK111 500; + NợTK6622/CóTK466 500

5. NợTK6621 11,25

NợTK6622 63,75

CóTK334 75

6. NợTK6621/CóTK111 37,5

7. + NợTK211/CóTK111 262,5; + NợTK6621/CóTK466 262,5

8. NợTK6622 11,25

NợTK6621 13,75

CóTK111 25

9. NợTK6621 22,5

NợTK6622 50

CóTK111 72,5

10. NợTK6621/CóTK111 27,5

11. NợTK4621/CóTK662 750

Câu 3:

+ NợTK4621 750*0,95 = 712,5

CóTK662 750

1. NợTK631/CóTK214 2780

2. NợTK631 34419

NợTK31131 1721

CóTK111 36140

3. NợTK631 34750

NợTK31131 3475

CóTK111 38225

4.+ NợTK466 83400-69500 = 13900

NợTK214 69500

CóTK211 83400

+ NợTK111/CóTK5118 11120

5. NợTK631/CóTK334 27800

6. NợTK631/CóTK332 5282

7. + NợTK5118 139 – 127,88 = 11120

NợTK214 127880

CóTK211 139000

+ NợTK3111/CóTK5118 13900

+ NợTK5118/TK111 1390

8. NợTK631/CóTK6612 33360

9. + NợTK466 6950

NợTK214 27800

CóTK211 34750

+ NợTK3118/CóTK5118 6950

10. NợTK334 6950*10% = 695

NợTK5118 6950-695 = 6255

CóTK3118 6950

11. + NợTK631

CóTK531: 117872 + 33360 + 12510 = 163742

+ NợTK112/CóTK531 195990

1. NợTK631/CóTK334 14500

2. NợTK631/CóTK332 2465

3. NợTK631/CóTK214 1450

4. NợTK631 18850

NợTK31131 1885

CóTK3311 20735

5. NợTK631 1595

NợTK31131 159,5

CóTK111 1754,5

6. NợTK631/CóTK6612 17400

7. + NợTK3111 100061,5

CóTK531 90965

CóTK33311 9096,5

+ NợTK111/CóTK3111 50030,75

8.+ NợTK214 214600

NợTK5118 2900

CóTK211 217500

+ NợTK111/CóTK5118 7250

+ NợTK5118/CóTK111 725

9. + NợTK466 7250

NợTK214 36250

CóTK211 43500

+ NợTK3118/CóTK5118 7250

10. NợTK5118 7250*30% = 2175

NợTK111 725

NợTK334 4350/10 = 435

NợTK643: 4350- 435 = 3915

CóTK3118 7250

11.+ NợTK531/CóTK631 58075,5

+ NợTK531/CóTK4212= 90965 - 58075,5 = 32889,5


Bài 7.11:

1. NợTK631/CóTK214 15,48

2. NợTK631/CóTK3311 201,24

3. NợTK631/CóTK334 94,8

4. NợTK631/CóTK332 18,012

5. NợTK631/CóTK111 193,5

6. NợTK631/CóTK6612 185,76

7 a. NợTK5118 25,8

NợTK214 748,2

CóTK211 774

b. NợTK3111/CóTK5118 77,4

c. NợTK5118/CóTK111 7,74

8. NợTK631/CóTK152 464

9. a. NợTK5118 51,6

NợTK214 412,8

CóTK211 464,4

b. NợTK111/CóTK5118 61,92

10. a. NợTK466 38,7

NợTK214 154,8

CóTK211 193,5

b. NợTK3118/CóTK5118 38,7

11. NợTK1551/CóTK631= 61,92 + 1172,792 -77,4 = 1157,312

Z đơn vị sp = 1157312000/10000 = 115731 đồng/sp

12. a. NợTK3111/CóTK531 688,24

b. NợTK531/CóTK1551 485

13 NợTK531/CóTK4212 203,24

14 NợTK4212 203,24

CóTK4612: 203,24*30% = 60,972

CóTK411 203,24*50% = 101,62

CóTK431 40,648

Câu 3:

NợTK334 38,7*15% = 5,805

NợTK6612 19,35

CóTK3118 38,7

Bài 7.12:

1. NợTK111 12000

NợTK112 7200

CóTK5111 19200

2. NợTK111 4704

NợTK112 7056

CóTK531 11760

3. + NợTK5118/CóTK4612 12000

+ NợTK6612/CóTK111 10560

4. NợTK5118: 19200 – 12000 = 7200

CóTK4418 3600

CóTK3338 3600

5. NợTK531/CóTK631 6000

6. NợTK531/CóTK4212 5760

7. NợTK4212 5760

CóTK4311 5760*20% = 1152

CóTK4312 1152

CóTK411 3456

8. NợTK4311/CóTK334 552

9. + NợTK4312 636

CóTK2412 336

CóTK111 300

1. NợTK111 15600

NợTK112 13000

CóTK5111 28600

2. NợTK111 3302

NợTK112 1456

CóTK5118 4758

3. NợTK111/CóTK5118 18,2

II. Chi hoạt động:

1. + NợTK511/CóTK4612 15730

+ NợTK6612/CóTK111 15730

2. + NợTK631 1263,6

CóTK334 650

CóTK332 123,5

CóTK152 19,5

CóTK214 15,6

CóTK111: 455

+ NợTK5118/CóTK111 390