Bài giảng Kế toán nghiệp vụ thanh toán qua ngân hàng

Tom tat Bai giang Ke toan nghiep vu thanh toan qua ngan hang: ...ang ke 12: thanh toan bu tru oTH5: Lap bang ke 11: thanh toan qua NHNN Giang vien: Nguyen Tien Trung
Tai NHNN (TH5): TH 5.1: 2 NH deu co TK tai 1 NHNN (cung 1 tinh): Nhan bang ke 11 va chung tu dien tu, sau khi kiem tra TK, chung tu du dieu kien hach toan: No TKTG NH ben tra tien Co TKTG ...thanh toan  Cac ngan hang khac he thong cung dia ban co tham gia thanh toan bu tru.  Phi chuyen khoan cung he thong cung dia ban la 3.000 (chua bao gom thue VAT 10%)  Phi chuyen khoan khac he thong cung dia ban la 10.000 (chua bao gom thue VAT 10%)  Phi chuyen khoan khac dia ban la 30.000...Nguyen Tien Trung 68 - TH3: 2 NH khac nhau nhung khong tham gia thanh toan bu tru, thanh toan qua NHNN
TH3.2: Neu 2 NH deu co TK tai 2 NHNN khac nhau: Tai NH ben thu huong: Khi nhan chung tu kiem tra va hach toan: No TK 1113 Co TK 4211 (Don vi thu huong) Xu ly chung tu: oChung tu dien ...