De Tai Ke Toan Von Bang Tien 5956

7/31/2019 De Tai Ke Toan Von Bang Tien 5956

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z


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Bo co: K tonvn bng tin ti Cty

TNHH Bch Vit

Mc lc


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GII THIU T I..............................................................................................................31/ L do chn t i:..............................................................................................................32/ Mc ch nghin cu:.......................................................................................................43/ i t ng nghi n cu:....................................................................................................4

4/ Phng php nghin cu:....................................................................................................45/ Phm vi cu t i:.............................................................................................................5PHN1:....................................................................................................................................6

1.1/ Qu trnh hnh thnh v pht trin ca cng ty TNHH Bch Vit:...............................61.1.1/ S lc v s hnh thnh v pht trin ca Cty TNHH Bch Vi t:......................61.1.2/ Chc n ng v nhim v ca Cty TNHH Bch Vit:..........................................7

1.2/C cu t chc b my qun l ca Cty:......................................................................81.2.1/ T chc b my qun l:.......................................................................................81.2.2/ Mi quan h gia cc b phn trong cng ty:.....................................................121.2.3/ T chc sn xut kinh doanh Cty:...................................................................12

1.3/ Cc nhn t nh hng n ho t ng SXKD c a Cty trong th i gian

qua:...................................................................................................................................14PHN 2..................................................................................................................................162.1/ T chc b my k ton:............................................................................................16

2.1.1/ T chc nhn s trong phng k ton:..................................................................162.4/ T chc h thng s k ton:......................................................................................25

3.4.3.4/ K ton khu hao TSC :.................................................................................373.4.3.5/ K ton sa cha ti sn c nh: ...................................................................37

GII THIU T I

1/ L do chn ti:

Vi s chuyn i sang n n kinh t th tr ng, cc doanh

nghip ang gp s cnh tranh gay gt v ngy cng r nt, i hi cc DN

phi lun lun nhn thc, nh gi c ti m n ng c a DN m nh

trn th trng c th t n t i , ng v ng v ngy cng pht trin,

t c i u th K ton l mt b phn khng th thiu trong

vic cu thnh DN. C th ni K ton l mt cng c c l c cho nh

qun l, n khng ngng phn nh ton b ti sn, ngun vn ca DN m n

cn phn nh tnh hnh chi ph, li nhun hay kt qu ca tng cng trnh cho


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nh qun l nm bt c. B n cnh i hi DN phi c s chun b

cn nhc thn trng trong qu trnh sn xut KD ca mnh.

Hot ng KD trong nn kinh t th trng i hi phi c s qun l

cht ch v vn v vn m bo cho vic s dng vn mt cch hiu qunht, hn ch n mc thp nht tnh trng ng vn hoc thiu vn trong

KD t m bo hiu qu KD ti u nht. V vy khng th khng ni n

vai tr ca cng tc hch ton k ton trong vic qun l vn, cng t vn

bng tin ng vai tr v l c s ban u, ng thi theo sut qu trnh sn

xut KD ca cc DN.

Xt v tm quan trng v tnh cp thit ca k ton vn bngtin nn ti chn t i ny nghi n cu trong qu trnh thc tp

ngh nghip ti Cty TNHH Bch Vit.

2/ Mc ch nghin cu:- vn dng nhng l thuyt tip thu c trng vo thc tin nhm

cng c v nng cao nhng kin thc hc.

- Tm hiu cng tc k ton vn bng tin ti cng ty TNHH Bch Vit.

- a ra nhng nh gi nhn xt v thc t cng tc k ton vn bng tin

ti Cty. Bc u xut mt s bin php gp phn hon thin cng tc

hch ton k ton vn bng tin ti Cty nhm nng cao hiu qu hot ng

sn xut.

3/ i t ng nghi n cu:i tng nghin cu ca ti ny l Cng tc k ton vn bng tin

ti cng ty TNHH Bch Vit, cc chng t, ti liu lin quan n tin mt,

tin gi ngn hng, tin ang chuyn ca thng 8 nm 2008 v cc thng tin

bng cn i k ton, bo co kt qu KD ca nm 2005, 2006, 2007 v

cc thng tin khc lin quan n Cty TNHH Bch Vit.


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4/ Phng php nghin cu: hon thnh chuyn tt nghip ny ti s dng cc phng php:

- Phng php phng vn trc tip: l phng php hi trc tip nhng

ngi cung cp thng tin, d liu cn thit cho vic nghin cu ti.Phng php ny s dng trong giai on thu thp nhng thng tin cn thit

v nhng s liu th c lin quan n ti.

- Phng php thng k: l phng php lit thng k nhng thng tin, d

liu thu thp c phc v cho vic lp cc bng phn tch.

- Phng php phn tch KD: l phng php da trn nhng s liu c sn

c sn phn tch nhng u, nhc im trong cng tc KD nhm hiu r

hn cc vn nghin c t tm ra nghuyn nhn v gii php khc

phc.

- Phng php so snh: l phng php da vo nhng s liu c sn

tin hnh so snh, i chiu v s tng i v tuyt i, thng l so snh

gia hai nm lin k tm ra s tng gim ca gi tr no , gip cho qu

trnh phn tch KD cng nh cc qu trnh khc.

- Phng php hch ton k ton: L phng php s dng chng t, ti

khon s sch h thng ha v kim sot thng tin v cc nghip v kinh

t ti chnh pht sinh. y l phng php trng tm c s dng ch yu

trong hch ton k ton.

Ngoi ra ti cn s dng mt s phng php kinh t khc.

5/ Phm vi cu t i:

Ti cng ty, hng ngy cc nghipv kinh t ni chung v nghip v kton vn bng tin ni ring pht sinh rt nhiu v phc tp.Tuy nhin do

gii hn v thi gian v trnh ca bn thn cng nh quy m ca ti

ny ti ch tptrung nghin cu cc nghip v k ton vn bng tin trn

c s s liu thu thp c thng 8 nm 2008.


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- To cng n vi c l m cho ngi lao ng.

b/ Nhim v:

T khi thnh lp Cty c giao quy n ch ng trong KD. Cty

c ti khon v con du ring, t hch ton c l p, do Cty c nhi m v xy d ng, t ch c nghi n cu v thc hin k hoch KD

ca mnh, thc hin cc bin php bo m nhu c u cung c p nguy n

vt liu cho cc cng trnh thi cng m rng hng pht trin.

Qun l s dng vn lu ng, t i sn vt t theo ng ch

chnh sch hi n h nh ca Nh nc, ch k ton chnh xc,

y , k p th i. Thc hin cc ngha v thu, bo him v cc ngh v khc theo quy nh

c a Nh nc.

S dng c hiu qu cc ngun vn ca Cty, gim chi tiu KD em

n m c th p nh t, khng ng ng t ng ngu n v n t c

pht tri n KD.

Thc hin tt chnh sch cn b, c k hoch nng cao tr nh

cn b cng nhn vi n, nng cao i s ng v t ch t tinh th n

cho ng i lao ng.

1.2/C cu t chc b my qun l ca Cty:

1.2.1/ T chc b my qun l:* Gim c:

+ L ngi i u h nh ton b hot ng KD theo chi n l c c a Ch t ch h i ng qu n tr v ch ra, l ngi i di n php

nhn c a Cty .

+ L ngi ra quyt nh v chu trch nhim v hot ng SXKD c a

Cty tr c php lu t.


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+ Ph trch cng tc t chc cn b v b my qun l, cc b phn sn

xut, thi cng, b tr sp xp nhn s.

* Ph gim c k thu t:

+ Tham mu cho gim c Cty trong cng tc qu n l v i u hnh v mt k thut.

+ i u h nh ch o cc i thi cng, ch u trch nhi m chnh

v i ch u t v ch t l ng, k , m thu t cng nh ti n

thi cng cng trnh.

+ Thit k, gim st cc cng trnh.

* Ph gim c n i chnh: + Tham mu cho gim c Cty trong cng tc qu n l v i u

hnh Cty v mt qun l ni chnh ca Cty.

+ T chc, sp xp cc hot ng li n quan n cng tc nhn s , t i

chnh, k ton.

* Phng k hoch, k thut v qun l cng trnh:

+ Tham mu cho gim c Cty trong cng tc t ch c ho t ng

c a ph ng, thc hin cng tc thi cng, t vn thit k, t vn gim st v

mt k thut cc sn phm cng trnh xy lp .

+ Chu trch nhim vi gim c v khu qu n l ch t l ng, k ,

m thu t, ch t l ng cng tr nh, tin thi cng, l n khi lng

thanh ton k p th i vi ch u t .

+ Kim tra cht lng vt liu trc khi a v o cng trnh, m b o

theo yu cu thit k.

+ Thc hin cng tc tip th, u thu, nhn thu, hp ng vi bn A, hp

ng ni b.

+ Kim tra h s d thu, tham mu cho gim c quyt nh gi u thu.


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+ Tham mu cho lnh o lp k hoch iu ng cc phng tin, thit b

c chng do Cty qun l, lp phng n mua sm mt s my mc, thit b

c chng m cc n v trc thuc khng th mua sm.

* Phng k ton:+ Tham mu cho gim c trong cng tc qun l, s dng v iu tit

ngun vn cng ty t hiu qu nht, thc hin nguyn tc t chnh theo lut

nh.

+ Kim tra n c v trc tipthamgia cng cc n v i chiu thu hi

cng n, thanh quyt ton cng trnh.

+ Kim tra ghi chp s sch ng ch k ton, qun l k ton thng k

nh k, c i th chi v hch ton li l.

+ Gim st v qun l ton b ti sn, kim tra tnh hnh thc hin khoch

sn xut kinh doanh, phn tch hot ng sn xut KD thng qua vic ghi

chp tnh ton v phn nh chnh xc v tnh hnh s dng ti sn, vt t, tin

vn ca Cty.

+ Lp v tng hpk hoch bo co ti chnh nm vi cptrn.

* Phng t chc hnh chnh:

+ Tham mu cho gim c trong Cty trong vic thc hin lut lao

ng, ,qun l cn b cng nhn vin, theo di lu tr h s ti liu ngi

lao ng

+ Gip gim c th c hi n cc ch chnh sch i v i ng i

lao ng v ng vi n cn b cng nhn vin lao ng trong cng

ty.

+ Lp k hoch o to tuyn dng, b tr nhn s trong cng ty m b o

ph hp cc yu cu nhim v ca Cty.

+ T chc, kim tra, ph bin an ton lao ng trong thi cng.

+ xut phng n tr lng theo ch quy nh ca Nh nc v kim


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tra vic chi tr lng i vi CBCNV.

+ Qun l khun du, tipnhn,chuyn giao, lu tr cng vn ti liu.

* Ch huy cng trng:

+ T chc thi cng, theo di cc bin php, k thut v mt bng thi cng,kim tra cng vic ca gim st k thut.

+ Chu trch nhim qun l, i u h nh mi hot ng c a cng

tr ng, nhn vi n trong ban ch huy cng trng chu s phn cng lnh

o tr c ti p c a ch huy cng tr ng.

+ Kim tra bo h lao ng v an ton lao ng c a nhn vin, cng tc

bo m an to n vt t, cng tc v sinh mi trng+ T chc tt cng tc nghim thu tng phn, nghim thu bn giao, thng

xuyn phn hi cc thng tin ti cng trnh ln gim c Cty c

nh ng bi n php t t nh t cho t ng cng vi c c th .

* i trung i thi cng:

+ Qun l cc cng trnh ang thi cng.

+ T chc thi cng ng thi t k c duy t, m b o ch t

l ng, kch th c h nh hc, v sinh mi trng, an ton lao ng, s

d ng my mc thi t b h p l, ng b v trnh lng ph, va y

nhanh ti n , v a gp ph n c b n quy t nh ch t l ng

cng trnh.

S t ch c b my qu n l c a Cty:

(S 1: S t chc b my cng ty TNHH Bch Vit)Ghi ch: : Quan h ch o

: Quan h h tr


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1.2.2/ Mi quan h gia cc b phn trong cng ty:Trong cng ty TNHH Bch Vit c cc mi quan h sau:

3 Mi quan h t vn tham mu: l mi quan h gia cc phng ban

chc nng v gim c. Cc phng ban c nhim v tham mu, gipvic cho gim c trong qun l, iu hnh cng vic.

4 Mi quan h ch huy: l mi quan h gia cc phng ban vi nhau, l

mi quan h cng cp, khng phc tng, khng lnh o m ch phi

hp vi nhau hon thnh cc cng vic thuc chc nng ca mnh.

5 Mi quan h chc nng: l mi quan h gia cc phng ban v i.

Ngha l cc phng ban vi chc nng c th ca mnh phi hng dn

cho i nhng cng vic trong chc nng ca mnh nh cc phng ban

tham mu cho n v trng v vic lp k hoch thi cng, bn php

t chc thi cng, k hoch cung ng my mc thit b v lao

ng hon thnh cc cng trnh ca Cty.

6 Mi quan h ng cp: l mi quan h gia cc i, c cng quyn

hn, quyn lc nh nhau, phi hp vi nhau hon thnh cc cng

trnh thi cng xy lp.

1.2.3/ T chc sn xut kinh doanh Cty:Hnh thc sn xut KD m Cty ang thc hin gm c nhn thu v u

thu, Sau khi k kt hp ng kinh t vi ch u t (bn A), cty tin hnh

thc hin hp ng xy lp. Cn c vo tnh cht, c im tng loi cng

trnh v tng loi cng vic, Cty giao cho cc n v ph hp vi cng trnh

v phn vic . Vic kim tra, ch o tin , k thut, s dng vn, thamgia nghim thu k thut, nghim thu thanh ton khi lng u do cc phng

chc nng m nhim. Cc phng chc nng phi phi hp cht ch vi nhau

m bo khng xy ra tnh trng thiu vt t, my mc thit b thi cng,

m bo tin , cht lng cng trnh nh hp ng kinh t k kt vi


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ch u t.

V vt t Cty ch yu giao cho phng k hoch v cc i thi cng mua

ngoi theo yu cu thi cng.

V my mc thit b thi cng:Chng loi my mc thi cng ca Cty kh

phong ph mc d h s hao mn cao nhng vn p ng tt yu cu thi

cng. Cc n v thng qua phng k hoch ng k v iu phi i vi

cc thit b my mc c chng, my mc c gi tr ln, cc thit b cn li

cc n v hp ng trc tip vi n v thi cng c gii thc hin. Ngoi

ra Cty cng tin hnh thu my mc thit b nu thiu hoc nhn thy thun

tin cho vic thi cng nhm m bo cho tin thi cng t yu cu.

V nhn cng: Cty ch yu s dng nhn cng thu bn ngoi,trong

trng hp cng trnh qu gp rt hoc nhn cng bn ngoi khng m

ng ni th i hi phi cn thm s hp tc ca cn b k thut Cty

Khi kt thc hp ng xy lp, Cty trc tip t chc quyt ton, thanh l

hp ng, bn giao cng trnh, chu trch nhim trc php lut v kt qu v

qu trnh thc hin hp ng, phi hp vi cc n v trc thuc thanhton, thu hi cng n v ti khon ca Cty. Cc n v trc thuc trc tip

lp th tc cho vic thanh quyt ton, tng nghim thu, thanh l hp ng,

bn giao cng trnh, ng thi chu trch nhim chnh trong vic thu hi cng

n.

V cng tc bo hnh cng trnh: n v trc thuc c giao nhm v chu

trch nhim trc tip thc hin v chu chi ph, Cty kim tra gim st cngtc bo hnh v ch o t chc thc hin cng tc ny khi cn thit.


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1.3/ Cc nhn t nh hng n ho t ng SXKD c a Cty trong th i gian qua:

1.3.1/ Cc nhn t bn trong:Ti cng ty ti nguyn nhn s l yu t ht sc quan trng ca mt

DN, l mt trong cc yu t quyt nh s thnh cng DN. Do , ngoi vic

khng ngng nng cao nng lc, trnh nghip v cho cn b cng nhn

vin Cty cn quan tm n i sng vt cht, tinh thn cho nhn vin. Cc

cn b trong Cty c t duy c lp sng to, c t cch o c tt, lun

hon thnh nhim v c giao

Bn cnh cc mt t c trong cng tc t chc, qun l cn b

cng nhn vin, Cty ch trng n vic trang b cc my mc, thit b,

phng tin vn ti phc v cho hot ng sn xut KD ngy cng tt

hn.

1.3.2/ Cc nhn t bn ngoi:

Cc cng trnh xy dng cu ng cc x thuc huyn Hng Thy

qun l u do Cty xy d ng , ngo i ra cc cng trnh xy dng ln

trong tnh thnh ph Cty u khng ng i khi tham gia k k t h p

ngDo vy,Mi trng KD bn ngoi cng c nh hng tc ng mt

phn n tnh hnh SXKD ca Cty, cc ch chnh sch ca nh nc cng

c phn nh hng tc ng n tnh hnh SXKD ca Cty.

1.4/ nh gi khi qut ho t ng SXKD cu Cty trong

th i gan qua: Bng1: Bng tng hp mt s ch tiu phn nh kt qu hot ng sn

xut kinh doanh ca Cty trong thi gian qua:

Stt


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1 Doanh thu ng 5.644.353.532 12.101.745.276 7.404.296.521Trong : Doanh thu hng xut

khu2 Li nhun trc thu ng3 Li nhun sau thu ng4 Tng vn kinh doanh bnh qun ng 4.162.353.819 1.803.808.033 9.207.563.5275 Tng vn ch s hu bnh qun ng 3.162.353.819 1.803.808.033 6.207.563.5276 Tng s lao ng ngi 18 24 327 Thu nhp bnh qun ng 1.746.572 2.425.412 2.912.2368 Tng np ngn sch ng9 Cc sn phm ch yu

- Sn phm A

- Sn phm B

PHN 2T CHC K TON TRONG CNG TY TNHH BCH VIT

2.1/ T chc b my k ton:

2.1.1/ T chc nhn s trong phng k ton:S t ch c b my k ton ti Cty:

Ghi ch: Quan h ch o

Quan h phi hp

(S d 2: S t chc b my k ton ti Cty)

Chc n ng v nhim v ca tng phn hnh k ton:* K ton trng:

- Chc nng:

+ Thc hin cc quy nh ca php lut v k ton, ti chnh trong ton Cty

+ T chc iu hnh b my k ton theo quy nh ca lut k ton.


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+ Thu thp, x l, kim tra, phn tch v cung cp thng tin kinh t, lp bo

co ti chnh.

- Nhim v:

+ Kim tra gim st cc khon thu, chi ti chnh, cc ngha v thu, np ngnsch, thanh ton n, kim tra vic qun l, s dng ti sn v ngun vn hnh

thnh ti sn, pht hin v ngn nga cc hnh vi vi phm php lut v ti

chnh, k ton.

+ m bo cung cp thit b, my mc, vt t tin lng theo ng k hoch

v thi gian thi cng.

+ Thanh ton vi ch u t khi c khi lng nghim thu giai on v

quyt ton cng trnh, theo di tin thc hin k hoch ca Cty, b tr

nhn lc ph hp, y .

- Bo co: bo co trc tip vi gim c

* K ton thanh ton:

- Chc nng:

+ Theo di cc khon thu chi tin mt ca Cty.

- Nhim v:

+ M s k ton qu tin mt, ghi chp hng ngy lin tc theo trnh t pht

sinh ca cc khon thu, chi, xut, nhp qu tin mt, ngoi t v tnh ra s

tn qu mi thi im.

+ Nm v hiu r c ni dung cc khon chi ph, khng c s ton

trng lp.

- Bo co: bo co trc tip vi k ton trng* K ton ngn hng, cng n:

- Chc nng:

+ Theo di ton b cc pht sinh v tin gi, hp ng cp bo lnh cc

cng trnh ang thi cng.


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+ Theo di cc khon n phi thu, phi tr tnh hnh thanh ton cc khon n

phi thu ca n v vi khch hng v cc cng trnh hon thnh bn giao

v quyt ton vi ch u t, cc khon n tm ng v n khc.

- Nhim v:+ Trc tip giao dch vi ngn hng, nhn tin, chuyn tin, i chiu s d

hng ngy.

+ Hch ton chi tit cho tng i tng cng n, theo tng ni dung phi

thu, phi tr v ghi chp theo tng ln thanh ton.

+ Bo co tnh hnh cng n, i chiu cng n vi khch hng, cn c theo

hp ng kt thc thu hi cng n.

- Bo co: bo co trc tip vi k ton trng

* K ton vt t, gi thnh:

- Chc nng:

+ Qun l ton b vt t ca cc cng trnh, kim tra thng xuyn vic xut

nhp vt t, chi tit tng cng trnh

+ Tp hp ton b chng t, chi ph mua vt t.

+ Theo di chi ph cc cng trnh ang thi cng.

- Nhim v:

+ Tphp chi tit cc chng t

+ Theo di s pht sinh hng ngy

+ n theo di trc tip ti cng trnh xc nhn khi lng thc t


* K ton tng hp:- Chc nng: Kim tra tng hp ton b cc hot ng kinh doanh ca ton

Cty.

- Nhim v:

+ Thc t kim tra cc chng t, d liu a vo chng tr nh k ton,


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m bo tnh chnh xc ca s liu.

+ X l li ca chng trnh k ton


* Th qu:- Chc nng:

+ Qun l cc khon tin mt ca Cty.

- Nhim v:

+ Chu trch nhim qun l v nhp xut qu tin mt. Hng ngy th qu

kim k s tin mt thc t, i chiu vi s liu qu tin mt v s k ton

tin mt, nu c chnh lch k ton v th qu phi kim tra li xc nh

nguyn nhn v kin ngh bin php x l chnh lch.

+ M s thu chi chi tit cho tng cng trnh i chiu s liu hng thng.


2.1.2/ T chc cng tc k ton:

- Vi c im ca m hnh DN c quy m va v nh, phm vi hot ng

sn xut kinh doanh tng i tp trung trn mt a bn nht nh, c kh

nng m bo lun chuyn chng t cc b phn c nhanh chng kp

thi Cty p dng m hnh b my k ton tp trung.

- Phng php hch ton ti Cty:

Cty dng phng php nhp trc, xut trc t nh gi nguyn vt liu.

Khu hao ti sn c nh theo ng th ng

2.2/ T chc chng t k ton:Bng danh mc cc chng t s dng ti Cty:

Stt Lun chuyn qua cc b phn

1 2 3


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1Phiu thu

tin mt01-TT 03

K ton trng,

Gim c

Ngi np

tinTh qu

2 Phiu chi tin mt 02- TT 03K ton trng,

Gim cTh qu

Ngi nhn

tin

3Giy ngh

t m ng 03-TT 01

K ton trng,

Gim c

K ton thanh

tonTh qu

Ng

ti

4Giy thanh ton

tin tm ng04-TT` 01 K ton thanh ton

K ton

trng, Gim

c

Th quNg

5Giy ngh

thanh ton

05-TT` 01

K ton trng,

Gim c(ng i

y quy n duy t )

K ton thanh

ton

Th quNg

ng

6

Bng kim k

qu(dng cho

VND)

08a-TT 02 Th qu K ton quK ton

trngGim

7 Phiu nhp kho 01-VT 03K ton vt t, hng

ha

Th trng

n v

Ngi giao

hngTh

8 Phiu xut kho 02-VT 03K ton vt t, hng

ha

B phn s

dng

Th kho

Th t

9

Bin bn kim

nghim vt t,

cng c, sn

phm, hng ha

03-VT 02 K ton vt tNgi giao

hng

Phng, ban

k ton

Th t

10 Bng k mua hng 06-VT 02 K ton trng Gim c

11 Bng chm cng01a-

L TL01 Ph trch b phn Gim c

K ton tin

lng

12 Bng thanh tontin lng

02-L TL

01 K ton trng Gim c K tonthanh ton

Th

13Hp ng giao

khon

08-

L TL03 Ngi nhn khon Phng k hoch

Phng k

ton14 Bin bn nghim

thu(thanh l) hp

09-

L TL

04 Bn giao khon Bn nhn

khon


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ng giao

khon

15Bng thanh ton

tin thu ngoi

07-

L TL01 K ton trng Gim c

16 Bin bn giaonhn TSC

01-TSC

02 K ton trng bnnhn

Gim c bn nhn

17Bin bn thanh l

TSC

02-

TSC01 Ban thanh l

K ton

trngGim c

18Bin bn kim k

TSC

05-

TSC01 Ban kim k

K ton

trungGim c

19Ha n gi tr

gia t ng

01-

GTKT-

3LL

03 Ngi bn hngTh trng

n v

* Nhn xt: H thng chng t trn rt ph hp vi quy m hot ng KD c a cng ty hi n nay. 2.3/ T chc h thng ti khon:

Bng danh mc ti khon s dng ti Cty:

Stt S hiu ti khonCp 1 Cp 2 Cp 3 Cp 4

1 Tin mt 1112 Tin Vit Nam 11113 Tin gi Vit Nam 112

4 Tin Vit Nam 11215 Phi thu ca khch hng 1316 Phi thu ca ngi mua v ngi giao thu 13117 ng trc ca ngi mua 13128 Thu GTGT c kh u tr 133

9Thu GTGT c kh u tr c a h ng ha, dch

v1331

10Thu GTGT c kh u tr c ah ng ha, dch

v13311

11 Thu GTGT c kh u tr 133111

12 Tm ng 14113 Chi ph tr trc 14214 Chi ph tr trc 142115 Chi ph ch kt chuyn 142216 Th chp, k qu k cc ngn hn 14417 Nguyn liu, vt liu 15218 Cng c, dng c 15319 Cng c, dng c 1531


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20 Chi ph sn xut kinh doanh d dang 15421 Ti sn c nh h u h nh 21122 Nh ca, vt kin trc 211223 My mc thit b 211324 Phng tin vn ti truyn dn 2114

25 Thit b dng c qun l 211526 Hao mn ti sn c nh 21427 Hao mn TSC h u h nh 214128 Phi tr cho ngi bn 33129 Phi tar cho ngi bn 331130 Tr trc cho ngi bn 331231 Thu v cc khon phi np Nh nc 33332 Thu GTGT phi np 333133 Thu GTGT u ra 3331134 Thu GTGT u ra ph i n p 33311135 Thu thu nhp doanh nghip 3334

36 Phi tr cng nhn vin 33437 Phi tr ni b 33638 Phi tr, phi np khc 33839 Kinh ph cng on 338240 Bo him x hi 338341 Bo him y t 338442 Phi tr, phi np khc 338843 Ngun vn kinh doanh 41144 Qu u t pht tri n 41445 Qu u t pht tri n 414146 Qu d phng ti chnh 415

47 Qu tr cp mt vic lm 41647 Li cha phn phi 42148 Li n m tr c 421149 Li n m nay 421250 Qu khen thng, phc li 43151 Qu khen thng 431152 Qu qu li 431253 Doanh thu bn hng 51154 Doanh thu bn hng ha 511155 Doanh thu bn sn phm 511256 Chi ph nguyn liu, vt liu trc tip 621

57 Chi ph nhn cng trc tip 62258 Chi ph sn xut chung 62759 Chi ph vt liu 627260 Chi ph dng c sn xut 627361 Chi ph dch v mua ngoi 627762 Chi ph bng tin khc 627863 Gi vn hng bn 63264 Chi ph qun l doanh nghip 642


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65 Chi ph nhn vin qun l 642166 Chi ph dng vn phng 642367 Chi ph khu hao TSC 642468 Thu, ph v l ph 642569 Chi ph bng tin khc 6428

70 Thu nhp hot ng t i chnh 71171 Cc khon thu nhp bt thng 72172 Chi ph hot ng t i chnh 81173 Chi ph bt thng 82174 Xc nh k t qu kinh doanh 911

* Nhn xt: H thng ti khon trn rt ph hp vi Cty, h thng ti khon

trn phn nh c to n b hot ng tnh hnh ti chnh ca cng ty.

2.4/ T chc h thng s k ton:

2.4.1/ S t ch c k ton: Hnh thc k ton ca Cty p dng l hnh thc Nht k chng t v hch

ton hng tn kho theo phng php k khai thng xuyn.

Hnh thc k ton ca Cty c biu din qua s sau:

Ghi ch: Ghi hng ngy

Ghi cui thng

Quan h i chiu kim tra

(S 3: S trnh t hch ton theo hnh thc Nht k chng t)

Hng ngy, cn c vo cc chng t gc, cc bng phn b c kim

tra ly s liu ghi trc tip vo cc nht k chng t hoc bng k c lin

quan.

Cc nht k chng t c ghi c n c v o bng k, s chi tit, cuithng phi chuyn s liu tng cng ca bng k, cc bng phn b vo Nht

k chng t.

Cui thng kha s, cng s liu trn cc nht k chng t, kim tra i

chi u s li u tr n cc Nht k chng t vi cc s k ton chi tit c lin


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quan v ly s liu tng cng ca cc nht k chng t ghi trc tip vo s

ci.

i vi cc loi chi ph sn xut, kinh doanh pht sinh nhiu ln hoc mang

tnh cht phn b, cc chng t gc trc ht c tp hp v phn loitrong cc bng phn b, sau ly s liu kt qu ca bng phn b ghi vo

cc Bng k v Nht k chng t lin quan.

i vi cc chng t c lin quan n cc S v th k ton chi tit th c

ghi trc tip vo cc s, th c lin quan. Cui thng cng cc s hoc th k

ton chi tit v cn c vo s hoc th k ton chi tit lp cc bng tng hp

chi tit theo tng ti khon i chi u v i s ci.

S liu tng cng s Ci v mt s ch tiu chi tit trong Nht k chng t,

bng k v cc bng tng hp chi tit c dng lpbo co ti chnh.

2.4.2/ Cc loi s s dng trong Cty:

Nhng loi s sch ch yu c s dng ch yu trong Cty l:

7 Nht k chng t

8 Bng k

9 S ci

10 S hoc th k ton chi tit

3.4/ T chc cc phn hnh k ton trong Cty:

3.4.1/ T chc hch ton k ton vn bng tin:

3.4.1.1/ Khi qut chung: Tin mt l khon tin tn ti qu can v, tin

gi ngn hng, tin ang chuyn. Bao gm tin Vit Nam(k c ngn phiu),

ngoi t, vng bc, qu.* n v tin t s dng: Vit Nam ng.

* Cc trng hpthu tin:

- Thu tin do doanh thu bn hng

- Thu tin do hon tm ng


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16 Cc chng t c lin quanb/ Quy trnh lun chuyn chng t:

Np tin K K Thu tin*K ton thu tin mt do thu n khch hng:a/ Chng t s dng:

17 Phiu thu tin mt (Bin lai thu tin, bng k)18 Cc chng t c lin quan

b/ Quy trnh lun chuyn chng t:

Ngi np tin Vit phiu thu Kim tra k K Thu tin3.4.1.2.1/ K ton chi tin mt:

* K ton chi tin mt do chi mua nguyn vt liu:a/ Chng t s dng:

19 Phiu chi tin mt20 Ha n GTGT ca ngi bn21 Bng k mua hng22 Cc chng t vn chuyn23 Bin bn nghim thu Nguyn vt liu24 Cc chng t khc c lin quan


Nhn tin Vit phiu Kim tra v s K K Chi tin* K ton chi tin mt do chi tm ng cho nhn vin:a/ Chng t s dng:

25 Giy tm ng26 Phiu chi tin mt (Bin lai chi tin, bng k)27 Cc chng t khc c lin quan


Ngi ng tin K K Chi tin* K ton chi tin mt do tr n khch hng, tr lng:


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a/ Chng t s dng:28 Phiu chi tin mt (Bin lai thu tin, bng k):29 Cc chng t khc c lin quan


Ngi nhn tin Kim tra k K Chi tin

3.4.1.3/K ton tin gi ngn hng:3.4.1.3.1/ K ton thu tin gi ngn hng:* K ton thu tin gi ngn hng do khch hng tr n:a/ Chng t s dng:

30 Giy bo C31 Bng sao k ca ngn hng

32 Cc giy t c lin quanb/ Quy trnh lun chuyn chng t:

Bo c Kim tra Vo s K

* K ton thu tin gi ngn hng do thu tm ng:a/ Chng t s dng:

33 Giy bo c34 Bng sao k ca ngn hng35 Cc giy t c lin quan


Bo c Kim tra K

* K ton thu tin gi ngn hng do khch hng tr n:a/ Chng t s dng:


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36 Giy bo c37 Bng sao k ca ngn hng38 Cc giy t c lin quan


Bo c Kim tra Vo s K3.4.1.3.1/ K ton chi tin gi ngn hng:* Chi tin gi ngn hng cho vic mua nguyn vt liu, cng c dng c:a/ Chng t s dng:

39 y nhim chi40 Cc chng t c lin quan


Vit y nhim chi Kim tra Vo s K

* Chi tin gi ngn hng cho vic tr n ngi bn:a/ Chng t s dng:

41 y nhim chi42 Cc chng t c lin quan


Vit y nhim chi Kim tra Vo s K3.4.2/ T chc k ton vt t v cng c:3.4.2.1/ Khi qut chung:


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- Nguyn vt liu l l nhng i tng lao ng mua ngoi hoc t ch bincn thit trong qu trnh sn xut ca doanh nghip- Cng c dng c l nhng t liu lao ng khng cc tiu chun v gitr v thi gian s dng quy nh i vi TSC.* Phn loi vt t v dng c:a/ Phn loi vt liu:

43 Nguyn vt liu chnh: l nhmng nguyn vt liu khi tham gia voqu trnh sn xut n cu thnh thc th chnh ca sn phm

44 Vt liu ph: l nhnh b phn vt liu khi tham gia vo qu trnh snxut khng cu thnh thc th chnh ca sn phm.

45 Nhin liu: l mt loi vt liu ph nhng c tc dng cung cp nhitcho qu trnh ch to sn phm c th din ra bnh thng.

46 Ph tng thay th: l nhng loi vt t dng thay th, sa cha mymc thit b, phng tin vn ti, cng c dng c sn xut.

47 Vt liu v thit b xy dng c bn48 Ph liu

b/ Cch xc nh gi nhp kho v gi xut kho:* Xc nh gi nhp kho: Cty mua nguyn vt liu ch yu l mua ngoi nngi nhp l gi theo th trng c nhp theo ha n chng t.* Gi xut kho: Cty tnh gi xut kho theo phng php trc tip.* i vi cng c dng c gi nhp kho v gi xut kho c phn nh theogi gc.c/ K ton chi tit vt t:* Chng t s dng:

49 Phiu nhp kho (mu s 01-VT)50 Phiu xut kho (mu s 01- VT)51 Bng k mua hng (mu s 06 VT)52 Bin bn kim k vt t, cng c, sn phm (mu s 05 VT)

* Quy trnh lun chuyn chng t:Cty s dng phng php k ton ton chi tit vt liu theo phng php thesong song nh sau:

howpjGhi ch:


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Ghi hng ngy:Ghi cui thng:Quan h i chiu:

3.4.2.2/ K ton tng vt t:* Tng do mua ngoi:Chng t s dng:

53 Phiu mua nhn hng (ngi nhn)54 Ha n mua hng55 Phiu nhp kho

Quy trnh lun chuyn chng t:

Nhp vt t Nhn vt t Kim tra k K

3.4.2.3/ K ton gim vt t:* K ton gim vt t do Xut dng cho sn xut kinh doanh:Chng t s dng:

56 Phiu xut kho57 Cc chng t c lin quan


Xut vt t Nhn vt t Kim tra K* K ton gim vt t do Xut bn:Chng t s dng:

58 Bng k nhn hng59 Ha n bn hng


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60 Cc chng c lin quanQuy trnh lun chuyn chng t:

Xut vt t Nhn Kim tra K K

* K ton gim vt t do pht hin thiu:Chng t s dng:

61 Bin bn kim k vt t62 Cc chng t c lin quan

Quy trnh lun chuyn chuyn chng t:

Kim tra k K K K

3.4.3/ T chc k ton ti sn c nh:3.4.3.1/ Khi qut chung: TSC l nhng t liu lao ng c gi tr ln vthi gian di c s dng trong qu trnh hot ng sn xut KD ca DN.3.4.3.2/ K ton tng TSC:* K ton tng TSC do mua ngoi:Chng t s dng:

63 Bin bn giao nhn ti sn64 Cc chng t c lin quan



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Kim tra K K* K ton tng TSC do cng trnh xy dng c bn hon thnh:Chng t s dng:

65 Bin bn kim k, bn giao TSC66 Phiu nhp kho TSC67 Cc chng t khc c lin quan


Bn giao Kim tra k K K

3.4.3.3/ K ton gim TSC:* K ton gim TSC do thanh l, nhng bn :Chng t s dng:

68 Bin bn thanh l, nhng bn (hp ng)69 Cc chng t khc c lin quan

Quy trnh lun chuyn chng t

K Kim tra K K

3.4.3.4/ K ton khu hao TSC:

Cty xc nh mc trch khu hao trong thng ca TSC theo phng phpkhu hao ng thngCch xc nh c p dng theo cng thc:Mc trch khu hao Nguyn gi ca ti sn c nhtrung bnh hng =

nm ca TSC Thi gian s dng


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Chng t s dng- Bin bn bn giao ti sn- Ha n mua ti sn c nh- Cc chng t khc c lin quanQuy trnh lun chuyn chng t:

Kim tra, nhn Kim tra, k K K

3.4.3.5/ K ton sa cha ti sn c nh:

Chng t s dng:70 Bin bn kim tra, sa cha (ha n chng t)71 Cc chng t khc c lin quan


Kim tra Kim tra, k K K

3.4.4/ T chc hch ton k ton tin lng:3.4.4.1/ Khi qut chung:Tin lng l biu hin bng tin ca gi tr sc lao ng m ngi lao ng

b ra trong qu trnh sn xut KD v c thanh ton theo kt qu cui cng72 Cch tnh qu lng:


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De Tai Ke Toan Von Bang Tien 5956

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