Professional Documents
Culture Documents
H CH MINH
KHOA TI CHNH - K TON
!"
BO CO THC TP TT NGHIP
ti:
K ton . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . (*)
n v thc tp :
Cng ty __________________
Nm: 200x
________________________________________________________________________
(*) Mu trang ba, mang tnh gi , nh thay i tn ti ph hp vi ti ng k vi gio vin hng dn.
NHN XT CA N V THC TP
LI CM N
Gi : Cm n cc thy c trong nh trng truyn t kin thc, cm n Ban Gim
c Cng ty tip nhn cho em c n thc tp , cm n cc anh ch trong Phng k
ton tn tnh gip em trong vic hon thnh Bn Bo co thc tp tt nghip ny,
vn vn
MC LC
Li ni u
Phn I. Gii thiu n v thc tp
I. Lch shnh thnh v pht trin
II.
()
Phn II. Gii thiu b my k ton ca cng ty
I. T chcb my k ton
1. Hnh thc t chc b my k ton
2.
()
II.
()
Phn III. Chuyn K ton
A. C s l lun
()
B. Thc t ca cng tc k ton ti cng ty .
()
Phn IV. Nhn xt v kin ngh
I. Nhn xt
II. Kin ngh
III. Kt lun
Trang
LI NI U
Gi : Nhc qua v thi gian c o to va qua trong nh trng, nay n giai
on hon tt chng trnh o to, c phn cng i tham gia thc tp ti tm
hiu thc t ca cng tc k ton ti cc n v.
Sau kt hp trnh by l do ti sao li chn ti thc tp tt nghip l (nu
ln s quan trng, s cn thit ca ti trong thc t cng tc ca cc n v)
Ch : Cho d s liu ghi chp trong bo co l s liu thc t do k ton ca
Cng ty cung cp, trong phn Li ni u cng vn nn ni rng cc s liu nu trong
Bn Bo co thc tp ny u l s liu gi nh minh ho cho ni dung ca ti,
khng phi l s liu thc t ( trnh tnh trng thnh thong xy ra trong qu
trnh thc tp tt nghip, Bn Bo co thc tp sau khi lm xong, khi a n Gim c
k tn b Gim c gi li v cho rng s liu k ton ca doanh nghip khng c php
a ra bn ngoi)
Bt u nh s
th t trang t
PHN I:
PHN II:
Bang tong hp
CTG cung loai
Nhat Ky So Cai
Cac so ke toan
chi tiet
Ghi theo nh ky
Bang tong hp
CTG cung loai
So ang ky CTGS
Cac so ke toan
chi tiet
Chng t ghi so
So Cai
Ghi theo nh ky
Nhat Ky Chung
So Cai
Bang tong hp
chi tiet
Ghi theo nh ky
Chng t goc
PHAN MEM
KE TOAN
SO KE TOAN
- So tong hp
- So chi tiet
MAY VI TNH
V. CH K TON P DNG TI N V
- n v tin t ghi s ? (thng l tin ng Vit nam)
- Nin k ton: Bt u t ngy .; kt thc vo ngy (thng l
bt u t ngy 01 thng 01 v kt thc vo ngy 31 thng 12 cng nm)
- Phng php k ton tng hp hng tn kho ? (l phng php k khai
thng xuyn hay phng php kim k nh k ?)
- Phng php nh gi hng tn kho ? (FIFO ? LIFO? Bnh qun gia
quyn lin hon ? Bnh qun gia quyn c nh ?)
- Phng php khu hao ti sn c nh ? (ng thng ? S d gim
dn? S d gim dn c iu chnh ?Khu hao theo sn lng ?)
PHN III:
CHUYN
K TON . . . . . . . . . . . . . . . . . . . . . . . .
TI CNG TY . (*)
( Gio vin hng dn s gp c th v dn bi chi tit ca phn ny sau khi
sinh vin ng k ti thc tp tt nghip)
(*) Nh thay i tn ti ph hp vi tn ti ng k vi gio vin hng
dn
PHN IV:
III. KT LUN
Gi :
Nu ln cc vn mang tnh tng kt cho ton b cc ni dung ni
phn chuyn ; Trnh by ngn gn, i thng vo ni dung ti.
V d: (Gi s ti thc tp tt nghip l K ton Nguyn vt liu v Cng c
dng c )
i vi mt doanh nghip may m tnh cht sn phm i hi phi s
dng rt nhiu loi vt t, ph liu th vic t chc tt cng tc k ton nguyn
vt liu l mt vn hon ton khng n gin; th nhng cng ty lm rt
tt cng vic ny,cch thc thu thp, x l chng t k ton cng nh cch thc
ghi chp chi tit v tng hp m bo c yu cu chnh xc, kp thi v r
rng ca k ton; tuy nhin, trong mt s phn vic c th th vn vn
Lu chung:
Cn s dng cu ch cho kho lo, t nh, nu nhn xt tt v cng ty th
thi, nhng nu mun nhn xt v nhng iu m mnh ngh rng cha tt (v
nghip v k ton ) th cn trao i ring vi gio vin hng dn trc khi a
vo bn bo co.
________________________________________________
(*) Nh thay i tn ti ph hp vi ti ng k vi gio vin hng dn.