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LI M U
Hin nay, nc ta ang m ca vi xu th ton cu ha, hp tc Quc t din
ra ngy cng su rng. L thnh vin chnh thc ca t chc Thng mi Th gii
WTO nn kinh t Vit Nam c nhiu thun li pht trin th cng gp khng t kh
khn. c bit l tnh cnh tranh ngy cng gay gt. V vy, mt DN d hot ng
loi hnh no cng chu s tc ng ca quy lut chi phi, quy lut o thi t th
trng. iu th hin tnh tt yu ca c ch th trng v sc mnh cnh tranh
trong nn kinh t quc dn. Nn cc DN mun tn ti v pht trin th phi c nhng
chin lc kinh doanh mang tnh ti u nht, hiu qu nht. l DN phi bit pht
huy tim nng, li th ca mnh kt hp vi tip thu, vn dng thnh tu khoa hc k
thut, ci tin phng php lm vic, phng php qun l nhm t c k hoch
ra.
Trong nn kinh t th trng, vn l iu kin tin quyt, c ngha quyt nh
ti cc bc tip theo trong qa trnh sn xut kinh doanh ca mt DN. Vn bng tin
ca DN l mt yu t rt quan trng ti mt thi im nht nh, n ch phn nh v c
ngha nh mt hnh thi biu hin ca vn lu ng, nhng s vn ng ca vn
bng tin c xem l hnh nh trung tm ca qu trnh sn xut kinh doanh phn
nh nng lc ti chnh ca DN.
Khi c nhu cu v vn th tt yu th trng v vn s hnh thnh. Trong
iu kin , cc DN phi c y iu kin v kh nng khai thc thu ht cc
ngun vn trn th trng nhm phc v cho cc mc tiu kinh doanh v pht trin ca
mnh. Nhng vn l doanh nghip phi xc nh chnh xc nhu cu v vn, cn
nhc la chn hnh thc thu ht vn thch hp, s dng cc n by kinh t hp l
Nhm sc huy ng vn linh hot s dng cc ngun vn v cn i kh nng
thanh ton, trang tri cho cc ngun ti tr. p ng c cc yu cu , nh qun
l ti chnh ca DN phi s dng vn mt cch tit kim, hiu qu; mt mt phi bo
ton vn, mt khc phi s dng cc bin php tng nhanh vng quay vn kinh
doanh. V k ton vn bng tin l b phn theo di dng chy ca lung tin ni
cung cp nhng thng tin cn thit, s h tr c lc cho nh qun l ti chnh DN.
Vi s hin din ca vn bng tin tuy l b ni nhng n li phn nh trung
thc v chnh xc nht tnh hnh ti chnh ca DN. iu ny gii thch ti sao mt DN
lm n c li nhun cao nhng vn ph sn.Tc l DN c li nhun ch khng c
SVTH : Chu Th Hng
Chuyn tt nghip
Chuyn tt nghip
CHNG I
GI THIU CHUNG V X NGHIP XY LP 12, CNG TY
C PHN XY DNG GIAO THNG TT HU
n v thc tp:
- X nghip Xy lp 12 thuc Cty CP Xy Dng Giao Thng TT Hu
- a ch : 246/25 Hng Vng, TP Hu
- S in thoi : 0543.845.979
1.1. Khi qut chung v X nghip Xy lp 12.
1.1.1.Lch s hnh thnh ca XN-XL 12.
- XN-XL 12 trc thuc Cty CP Xy Dng Giao Thng TT Hu l mt DN nh
nc, tin thn ca XN-XL 12 l i xy dng c bn s 3 thuc Cty Xy Dng Giao
Thng TT Hu.
- Thng 2/2003 i xy dng c bn s 3 st nhp vo Cty Xy Dng Giao
Thng TT Hu v i tn thnh i Xy lp 12 trc thuc Cty Xy Dng Giao Thng
TT Hu.
- Theo quyt nh s 202/TC-CT/Q ca gim c Cty Xy Dng Giao Thng
TT Hu v vic i tn i Xy lp 12 thnh XN -XL 12 Cty Xy Dng Giao Thng
TT Hu.
- XN-XL 12 l mt x nghip thnh lp mun so vi doannh nghip xy dng khc
trong tnh.
- Theo quyt nh s 12/Q-CT ca gim c Cty CP Xy Dng Giao Thng
TTHu v vic i tn X nghip Xy lp 12 trc thuc Cty Xy Dng Giao Thng
TTHu thnh X nghip Xy lp 12 trc thuc Cty C Phn Xy Dng Giao Thng
TTHu.
1.1.2. Qa trnh pht trin ca XN-XL 12 thuc Cty CP XD GT TTHu.
- Trong nhng bui u hot ng vo lnh vc ny, XN-XL 12 gp rt
nhiu kh khn, nng lc my mc thit b cng nh nhn lc k thut hon ton mi
v c u t tuyn dng vo sau ny. V vy nn yu t gi thnh ln kinh nghim
qun l cn nhiu lng tng, vn sn xut kinh doanh cn rt hn ch.
Chuyn tt nghip
Chuyn tt nghip
- Khng ngng chm lo, ci thin i sng vt cht tinh thn, chm lo cng tc
o to v bi dng nhm nng cao trnh , nng lc cn b cng nhn vin trong
XN. Thc hin y cc ch v bo h an ton lao ng, bo v mi trng, ti
sn ca nh nc.
- Trn c s chc nng, nhim v ca mnh, XN thc hin hch ton v t
chu trch nhim v kt qu sn xut kinh doanh m bo c li nhun XN ngy
cng pht trin. ng thi gii quyt tha ng, hi ha li ch chnh dng ca ngi
lao ng, ca tp th XN v li ch ca nh nc.
1.3. T chc b my qun l ca XN.
1.3.1 . S b my qun l
Hin nay vi quy m hot ng c m rng vi tng s CBCNV trn 300
ngi th vic t chc b my qun l vi nhng chc nng, nhim v r rng l iu
ht sc cn thit. XN t chc b my qun l theo m hnh trc tuyn chc nng. Cch
thc sp xp v cc mi quan h gia cc b phn trong b my qun l ca XN c
th hin qua s sau:
GIM C
PHNG K
THUT
PHNG K TON
TI V
XN KHAI THC CH
BIN XD
CC I XD
Ghi ch:
PHNG K
HOCH KD
CA HNG KD
VLXD
Chuyn tt nghip
Chuyn tt nghip
Nm
2009/2008
%
SL (+/-)
%
100
90 34,88
Nm 2008
Nm 2009
SL
258
%
100
SL
348
199
59
77,13
22,87
276
72
79,31
20,69
77 38,69
13 22,03
8
40
210
3,10
15,50
81,40
12
58
278
3,45
16,70
79,89
4
50
18
45
68 32,38
27
231
10,47
89,53
35 10,06
8 29,63
313 89,94
82 35,50
(Ngun:Phng k ton ti v )
Chuyn tt nghip
Chuyn tt nghip
Ch tiu
I.Ti sn
A.TSNH
1.Tin & khon T tin
2.Cc khon phi thu
3.Hng tn kho
4.TSNH khc
B.TSDH
1.TSC
2.TSDH khc
II.Ngun vn
A.N phi tr
1.N Ngn hn
2. N di hn
B. NVCSH
1.NVKD
2.NKP & cc qu khc
Nm 2008
Gi tr
%
1.394.530.737
100
1.240.562.118
88,96
23.213.025
1,66
269.881.985
19,35
915.719.092
65,67
31.748.016
2,28
153.968.619
11,04
127.538.119
9,15
26.430.500
1,89
1.394.530.737
100
994.510.660
71,32
913.410.200
65,50
81.100.400
5,82
400.020.077
28,68
327.582.156
23,49
72.437.921
5,19
Nm 2009
Nm 2009/2008
Gi tr
%
Gi tr (+/-)
%
2.476.453.917
100
1.081.923.180
77,58
2.312.987.589
93,4
1.072.425.418
86,45
32.187.536
1,30
8.974.511
38,66
1.021.099.280
41,23
751.217.295
278,35
1.221.380.113
49,32
305.661.021
33,38
38.320.660
1,55
6.572.644
20,70
163.466.328
6,60
9.497.709
6,17
139.542.119
5,63
12.004.000
9,41
23.924.209
0,97
-2.506.291
-9,48
2.476.453.917
100
1.081.923.180
77,58
1.846.271.810
74,55
851.761.150
85,65
1.424.210.720
57,51
410.800.520
40,54
422.61.090
17,04
340.960.690
420,42
630.182.107
25,46
230.162.030
57,53
420.193.021
16,97
92.610.865
28,27
209.989.186
8,49
137.551.265
189,89
(Ngun : Bo co ti chnh ti phng k ton )
Chuyn tt nghip
Nhn xt: Qua bng s liu trn cho ta thy quy m TS, NV ca XN nm 2009 so
vi nm 2008 tng 1.081.923.180 tng ng l 77,58% . hiu r nh hng ca cc
khon mc n tng TS cng nh tng NV ta xem xt tng khon mc sau:
- V ti sn: Nm 2009 so vi nm 2008 ta thy TS tng ch yu l do ti TSNH.
V TSNH chim t trng ln so vi tng ti sn. Nm 2008 TSNH chim 88,96%, nm
2009 tng ln l 93,4%. ng thi TSNH cng tng vi 1 lng ln l 1.072.425.418
tng ng l 86,45%. Nguyn nhn ch yu TSNH tng l do khon phi thu tng mnh,
vi lng tng l 751.217.295 tng ng l 278,355%. iu ny l do nm 2008 l nm
khng hong kinh t ton cu nn cc i tc, khch hng ca XN cha kp khi phc
hon ton. V th h khng c kh nng tr n ngay. ng thi cng do XN u thu
ngy cng nhiu nhiu cng trnh nn cc khon phi thu tng theo. y l vn ng
quan tm ca XN, XN cn c nhng chnh sch, bin php hp l y mnh thu hi
cc khon n. i vi cc khon mc tin v cc khon tng ng tin, hng tn kho,
TSNH khc u tng vi tc ph hp vi quy m hot ng m rng ca XN. Ring
khon mc tin v cc khon tng ng tin l XN cn lu . Nm 2009 so vi nm
2008, khon ny tng 8.974.511 tng ng l 38,66%. Phi ni rng tin v cc khon
tng ng tin tng vi t l kh ln nhng vi lng d tr nh hin ti l vn cn rt
t. Bit rng tin c kh nng sinh li nn phi c u t nhm mang li li nhun,
nhng nu gp bin ng ln t th trng th th tin mt ti qu t l khng m bo cho
XN hot ng bnh thng. V vy XN cn ch d tr 1 khon tin va m bo
an ton nht cho qu trnh hot ng sn xut kinh doanh lun c n nh.
TSDH li chim t trng nh trong c cu ti sn: nm 2008 khon mc ny chim
11,04% v nm 2009 ch chim 6,6%. iu ny chng t ti sn di hn ca XN cha
tng xng vi quy m pht trin ca mnh. TSDH tng vi t l nh hn nhiu so vi
TSNH vi lng tng khim tn l 9.497.709 tng ng l 6,17%. Trong ch yu l
do TSC tng vi lng tng l 12.004.000 tng ng l 9,41%. Nguyn nhn l do
nm 2009 XN b ng 1 lng tin ln cc khon phi thu nn ch mua c 1 my
nghin s dng i 2. tng xng vi quy m hin nay, XN nn u t mua sm
thm my mc, trang thit b nhm phc v sn xut tt hn. XN c th s dng vn vay
di hn u t, v y cng l chin lc kh an ton.
SVTH : Chu Th Hng
10
Chuyn tt nghip
11
Chuyn tt nghip
Nm2008
Nm2009
Nm 2009/2008
Gi tr(+/-)
%
748.535.470 40,35
592.494.516 38,43
246.040.954 78,60
75.489.100 72,78
170.551.854 81,49
59.757.000 72,49
37.581.800 75,58
22.175.200 62,82
191.727.054 78,90
40.641.802 59,73
151.085.252
86,35
3,57 39,89
1.954.936.684 2.603.472.154
1.541.926.684 2.134.421.200
313.010.000
559.050.954
103.721.000
179.210.100
209.289.000
379.840.854
82.431.000
142.188.000
49.721.300
87.303.100
33.709.700
54.884.900
242.998.700
434.725.754
68.039.636
108.681.438
174.959.064
326.044.316
8,95
12,52
12,55
13,17
43,74
51,74
(Ngun: Bo co ti chnh ti phng k ton)
Nhn xt:
Qua bng s liu trn ta thy cc khon mc ca nm 2009 so vi nm 2008 thay
i nh sau :
- DTT v bn hng v cung cp dch v tng 748.535.470 tng ng l 40,35%.
iu ny l do quy m hot ng ca XN ngy cng m rng, cc cng trnh xy dng
ngy cng tng ln th tt yu doanh thu tng. Trong khi gi vn hng bn cng tng
nhng vi vi tc tng nh hn doanh thu, vi lng tng 592.535.470 tng ng l
38,43% . T lm cho li nhun gp tng mnh, vi lng tng l 246.040.954 tng
ng l 78,6%. Nguyn nhn gi vn hng bn tng t hn doanh thu l do XN tit kim
c chi ph trong khu thu mua NVL v gi c cng nh chi ph vn chuyn bng cch
la chn nhiu nh cung cp c th thay i cho ph hp khi m XN thay i a
im cng trnh .
- Chi ph QLDN cng tng mnh vi lng tng l 75.489.100 tng ng l
72,78%. iu ny l do quy m hot ng ca XN ngy cng tng th ko chi ph QLDN
tng theo nhm p ng nh cu qun l ca XN.
12
Chuyn tt nghip
13
Chuyn tt nghip
chi ti chnh, ch phn phi thu nhp v thc hin ngha v vi nh nc. m bo
cng vic c thc hin nhanh chng v hiu qu, XN t chc b my k ton 1 cch
hp l nht.
1.5.1.1. S t chc b my k ton
K ton trng
K ton
vn bng
tin
Th qu
Ghi ch:
K ton
cc i
K ton
thanh ton
14
Chuyn tt nghip
Bo qun, lu tr, hy
15
Chuyn tt nghip
16
Chuyn tt nghip
Chng t gc v
bng phn b
Bng k
(1-11)
Nht k
chng t
S ci
Th v s chi
tit
Bng tng hp
chi tit
Bo co
k ton
Ghi ch :
17
Chuyn tt nghip
Bng tng hp
chng t k ton
cng loi
Phn mm
k ton
My vi tnh
S k ton
-S tng hp
-S chi tit
-Bo co ti chnh
-Bo co k ton qun tr
Ghi ch:
18
Chuyn tt nghip
CHNG II
THC TRNG CNG TC K TON VN BNG
TIN TI XN XL 12, CTY CP XD GT TT HU
2.1. K ton tin mt ti qu
2.1.1. Chng t s dng:
Cc chng t s dng hch ton tin mt ti qu bao gm:
- Phiu thu: Dng xc nh s thc t nhp qu, l cn c th qu ghi s qu
v chuyn giao cho k ton ghi s k ton. Mi khon tin nhp qu phi c phiu thu.
- Phiu chi: Dng xc nh s tin thc t xut qu, l cn c th qu ghi vo
s qu v chuyn cho k ton ghi s k ton. Mi khon tin xut qu u phi c phiu
chi.
- Giy ngh tm ng: L cn c xt duyt tm ng, lm th tc lp phiu chi v
xut qu cho tn ng.
- Giy thanh ton tm ng: L bng lit k cc khon tin nhn tm ng v cc
khon tin chi ca ngi nhn tm ng, lm cn c thanh ton tm ng v ghi s k
ton.
- Bin lai thu tin
- Bin kim k qu tin mt
- Cc chng t gc c lin quan: ho n ...
2.1.2. Ti khon s dng
K ton s dng ti khon 111 tin mt phn nh s hin c v tnh
hnh thu, chi tin mt ti qu. Ti khon ny c 3 tiu khon cp 2:
- Ti khon 111: Tin Vit Nam
- Ti khon 1112: Ngoi t
- Ti khon 1113: Vng bc, kim kh qu, qu.
2.1.3. S sch k ton s dng ti XN.
hch ton k ton tin mt ti qu, k ton ca XN s dng cc s sch sau:
- Bng k chi tin: L s tp hp tt c cc phiu chi tin mt v cc chng t gc
lin quan. T cc phiu chi , k ton tng hp li thnh bng k chi tit ghi C ti
SVTH : Chu Th Hng
19
Chuyn tt nghip
Phiu thu
S CT 111
Phiu chi
Bngk s1
S ci 111
NKCT s 1
20
Chuyn tt nghip
Hng ngy, cn c vo chng t gc, cc nghip v kinh t pht sinh lin quan n
tin mt k ton lp phiu thu, phiu chi. Cn c vo phiu thu , phiu chi k ton vo s
chi tit ti khon 111(s chi tit qu tin mt). ng thi th qu vo s qu. T phiu
thu k ton vo bng k s 1, t phiu chi k ton vo nht k chng t s 1. Cui thng,
k ton ly s liu trn bng k s 1, nht k chng t s 1 ln s ci ti khon 111
ng thi i chiu vi s qu tin mt ca th qu v s chi tit qu tin mt.
2.1.5. K ton cc nghip v kinh t pht sinh lin quan n tin mt.
2.1.5.1. K ton cc nghip v kinh t pht sinh gim tin mt
Lin quan n vic chi tin XN cng kh n gin, ch yu nh: mua nguyn
vt liu, tm ng, thanh ton lng, thanh ton cc chi ph vn phng
a)Quy trnh hch ton :
.Chng t gc
Phiu chi
NKCT s 1
S ci TK 111
N TK 334 :14.652.000
C TK 111 : 14.652.000
21
Chuyn tt nghip
22
Chuyn tt nghip
HA N
MS 02 GTGT- 3LL
BN HNG THNG THNG
B2/2009B
Lin 2 : Giao cho khch hng
S 0055342
Ngy 27 thng 11 nm 2009
n v bn hng : i XNXL 12
ia ch : T 15 , khu vc 5 , V D , TP Hu
S ti khon :
S in thoi :
M s thu :
H tn ngi mua hng :
Tn n v :
XNXL 12
a ch : 246/25 Hng Vng, TP Hu
Ti khon : 5518100003518. Ngn hng : u t v pht trin Vit Nam
S in thoi : 0543.845.979
MST :3300101011
Hinh thc thanh ton : Tin mt
ST
T
A
1
Tn hng ha , dch v
VT
S lng
n gi
Thnh tin
B
Tin nhn cng tho d
vn khun lan can cu
3=1*2
14.652.000
Ngi bn
( k )
Th trng n v
( k)
23
Chuyn tt nghip
Mu s 01-VT
Ban hnh theo Q15/2006/Q-BTC
Ngy 20/03/2006 ca BTC
PHIU NHP KHO
Quyn s 04
Ngy 03 thng 12 nm 2009
S 189
N :TK152, TK 1331
C :TK 111
H tn ngi giao hng: Vn Thu
Theo ha n s 0049951 ngy 02/12/2009 ca Cty TNHH Nguyn Danh
Nhp ti kho XNXL12
a im : XNXL12
S
T
T
A
1
M
V
SL
S
T CTTN
C D
1 2
Kg
400
G
3
10.000
Thnh tin
4
4.000.000
Cng
4.000.000
Tng s tin (vit bng ch): Bn triu ng chn
S cbng t gc km theo : 01
Ngy 03 thng 12 nm 2009
Ngi lp phiu
Ngi giao hng
Th kho
K ton trng
( k)
( k)
( k )
( k)
24
Chuyn tt nghip
HA N
MS: 01 GTGT- 3LL
GI TR GIA TNG
B2/2009B
Lin 2 : Giao cho khch hng
S 0049951
Ngy 02 thng 12 nm 2009
n v bn hng : Cty TNHH Nguyn Danh
ia ch : 205 Hng Vng , TP Hu
S ti khon :
S in thoi :
M s thu :3300454881
H tn ngi mua hng :
Tn n v :
XNXL 12
a ch : 246/25 Hng Vng , TP Hu
Ti khon : 5518100003518. Ngn hng : u t v pht trin Vit Nam
S in thoi : 0543.845.979
MST :3300101011
Hinh thc thanh ton : Tin mt
STT
A
1
Tn hng ha , dch v
B
Thp V
VT
C
Kg
S lng
1
400
n gi
2
10.000
Thnh tin
3=1*2
4.000.000
25
Chuyn tt nghip
Nghip v 5 : Ngy 11 thng 12 Thi Hi Dng tm ng tin nhn cng cng trnh
trung tm y t huyn Ph Lc, s tin 50.000.000, phiu chi 114.
K ton lp phiu chi 114.
ng thi nh khon: N TK 141 : 50.000.000
C TK 111 : 50.000.000
Sau phiu chi km theo giy ngh tm ng s 13.
Nghip v 6 : Ngy 15 thng 12 thanh ton chi ph vn phng thng 11, s tin
5.167.500 , phiu chi 115 theo cc ha n dch v vin thng s 235414 ngy 13 thng
12 nm 2009, ho n giy photo s 6354815 ngy 09 thng 12 nm 2009.
K ton lp phiu chi 115.
ng thi nh khon : N TK 6278: 4.697.730
N TK 1331 : 469.770
C TK 111 : 5.167.000
Sau phiu chi km theo cc ha n dch v vin thng s 235414 thng ho n
giy photo s 6354815 .
Nghip v 7 : Ngy 18 thng 12 thanh ton tin in, nc vn phng thng 11, s
tin 1.886.200 . phiu chi 116 theo ha n tin in s 632598411 ngy 15 thng 12
nm 2009 v ha n tin nc s 20001352 ngy 18 thng 12 nm 2009.
K ton lp phu chi 116.
ng thi nh khon : N TK 6278: 1.886.200
C TK 111: 1.886.200
Sau phiu chi km theo ha n in s 632598411 v ha n tin nc s
20001352 .
Nghip v 8 : Ngy 23 thng 12, XN tr n cho DNTN An Anh s tin 80.000.000
, phiu chi 117.
K ton lp phiu chi 117.
ng thi nh khon : N TK 331 : 80.000.000
C TK 111 : 80.000.000
Nghip v 9: Ngy 31 thng 12 XN ng trc tin mua ct sn cho DNTN Vnh
Li s tin 42.000.000 , phiu chi 118.
K ton lp phiu chi 118.
ng thi nh khon : N TK 331 : 42.000.000
C TK 111 : 42.000.000
* Sau k ton tp hp phiu chi v cc chng t gc thnh s bng k chi tin:
SVTH : Chu Th Hng
26
Chuyn tt nghip
CT CP XDGT TTHu
XNXL 12
Ghi C
TK 111
14.652.00
0
4.400.000
4.939.000
20.700.00
0
50.000.00
0
5.167.000
1.886.200
80.000.00
0
42.000.00
0
233744.20
0
Din gii
Thanh ton lng cng nhn
1331
141
400.00
0
449.00
0
VT : ng
Ghi n cc ti khon
152
331
334
14.652.000
6278
4.000.000
4.490.000
20.700.000
50.000.000
469.77
0
4.697.230
1.886.200
80.000.000
42.000.000
1.318.
50.000.000
4.000.000
122.000.000
35.352.000
11.073.430
770
Ngi ghi s
K ton trng
( k )
( k)
27
Chuyn tt nghip
Mu s S04a-DN
NHT K CHNG T S 1
Ghi c TK 111- Tin mt
Thng 12 nm 2009
( VT : ng)
TT
Ngy
1
2
3
4
5
6
7
8
9
02/12
03/12
08/12
10/12
11/12
15/12
18/12
22/12
31/12
Cng
1331
141
400.000
449.000
Ghi N cc ti khon
152
331
Cng c
334
14.652.000
6278
4.000.000
4.490.000
20.700.000
50.000.000
469.730
1.318.730
4.697.270
1.886.200
50.000.000
4.000.000
80.000.000
42.000.000
122.000.000
35.352.000
11.073.470
Tk 111
14.652.000
4.400.000
4.939.000
20.700.000
50.000.000
5.167.000
1.886.200
80.000.000
42.000.000
223.744.200
K ton trng
( k)
Gim c XN
( k)
28
Chuyn tt nghip
tng tin mt ch yu nh: thu tin xy dng cng trnh, nhn tin ng trc, cp trn cp
vn.
a)Quy trnh hch ton:
Chng t gc
Phiu thu
Bng k s 1
S ci TK 111
C TK 511 : 5.000.000
Mu s 02-VT
Ban hnh theo Q15/2006/Q-BTC
(K ton i 3 nh khon v gi vn : N TK
632 : 4.200.000
Ngy 20/03/2006 ca BTC
29
Chuyn tt nghip
HA N
MS 01 GTGT- 3LL
GI TR GIA TNG
B2/2009B
Lin 1 : Lu
S 10057
Ngy 01 thng 12 nm 2009
n v bn hng : X nghip xy lp 12
ia ch : 246/25 Hng Vng, TP Hu
S ti khon:5518100003518. Ngn hng u t pht trin Vit Nam
S in thoi : 0543.845.979
M s thu :3300101011
H tn ngi mua hng :L Hu Long
Tn n v : XN g Hoi n
a ch : Qung in , TT Hu
Ti khon : 513665266211 Ngn hng : NN v pht trin NT Vit Nam
S in thoi : 0543.654.213 .MST :3300314884
Hinh thc thanh ton : Tin mt
STT
A
1
VT
C
Vin
S lng
1
4.000
n gi
2
1.250
Thnh tin
3=1*2
5.000.000
30
Chuyn tt nghip
31
Chuyn tt nghip
32
Chuyn tt nghip
CT CP XDGT TTHu
XNXL 12
Din gii
Thu tin bn gch
Rt tin gi NH nhp qu
Cn trn cp vn KD
Thu n DNTN Hng Tm
Nhn trc ca UBND An Ty
Vay tin ngn hn NH
Thu tin BHXH,BHYT,BHTN
Thi Hi Dng hon tm ng
Thu n TT y t Ph Lc
Cng
Ghi c TK
111
5.500.000
13.000.000
50.000.000
20.000.000
50.000.000
30.000.000
2.900.000
1.200.000
30.000.000
202600.000
112
131
VT : ng
Ghi C cc ti khon
141
311
138
3331
500.000
411
511
5.000.000
13.000.000
50.000.000
20.000.000
50.000.000
30.000.000
2.900.000
1.200.000
13.000.000
30.000.000
100000.000
2.900.000
1.200.000
30.000.000
500.000
50.000.000
5.000.000
K ton trng
( k)
33
Chuyn tt nghip
CT CP XDGT TTHu
XNXL 12
STT
Ngy
SDDK
01/12
2
3
02/12
03/12
07/12
5
6
7
8
9
10
08/12
10/12
11/12
15/12
18/12
22/12
11
28/12
12
30/12
13
31/12
Cng
112
131
BNG K S 1
Ghi n TK 111- Tin mt
Thng 12 nm 2009
Ghi N TK 111, Ghi C cc TK
138
141
311
3331
Mu s S04b1-DN
411
500.00
0
511
5.000.00
0
30.000.000
5.500.000 35.700.000
0 21.048.000
13.000.000 29.648.000
13.000.00
0
50.000.00
0
50.000.000 79.648.000
0
20.000.000
0
0
50.000.000
30.000.000
20.000.000
50.000.000
30.000.00
0
2.900.00
0
30.000.000
0
100.000.00
0
1.200.000 21.055.800
30.000.000
2.900.00
0
74.709.000
75.009.000
24.009.000
18.842.000
66.955.800
16.955.800
2.900.000 19.855.800
1.200.00
0
13.000.00
0
VT : ng
Cng N
S d
TK 111
cui ngy
1.200.00
0
30.000.00
0
500.00
0
50.000.00
0
5.000.00
0
9.055.800
202.600.00
0
34
Chuyn tt nghip
K ton trng
( k)
35
Chuyn tt nghip
Chng t
S PT S PC
TK i
ng
Mu s S07a-DN
VT : ng
Thu
S tin
Chi
S d u k
30.200.000
Tn
25
Ngy
31 thng 12 nm
2009
30.000.000
102.000.000
K ton trng
Gim c
35.700.000
21.048.000
34.048.000
29.648.000
79.648.000
74.709.000
94.709.000
74.009.000
24.009.000
18.842.000
68.842.000
66.955.800
96.955.800
16.955.800
19.855.800
21.055.800
51.055.800
9.055.800
9.055.800
TK 311
Th qu
TK 3331
500.000
3.000.000
( k)
( k)
( k )
TK411
50.000.000
250.000.000
TK511
5.000.000
30.000.000
*Cui thng k ton cn c vo NKCT s 1 v s liu trn bng k s 1 vo s
Cng s pht sinh N
202.600.00 1.481.000.000
ci TK 111:
0
Cng s pht sinh C
223.744.20 1.485.057.225
0
36
SVTH : Chu Th Hng
S d cui thng : N
9.055.800
C
Chuyn tt nghip
37
Chuyn tt nghip
XNXL 12
c lp -T do - Hnh phc
BIN BN KIM K QU TIN MT
Chc v : Gim c
2. L Th Ngc nh
3. L Th Hi Yn
Chc v : Th qu
PT n s 33 ngy 31/12/2009
PC n ngy 31/12/2009
= 2.000.000
= 1.050.000
- 5.000 : 1 t x 5.000
5.000
- 1.000: 1 t x1.000
1.000
Cng :
9.056.000
Gim c
( k
38
Chuyn tt nghip
s dng Cc chng t s dng hch ton tin gi ngn hng bao gm:
- Giy bo c: L chng t do ngn hng lp khi tin trong ti khon ca cng ty
tng do np v hoc do n v khc chuyn tr, k ton cn c vo GBC ghi s k
ton.
- Giy bo n: L chng t do ngn hng lp khi tin trong ti khon ca cng ty
gim xung do cng ty rt tin ra hoc chuyn tr cho n v khc.
- U nhim chi: l chng t do cng ty c ti khon ti ngn hng lp, nhm y
nhim ngn hng rt tin trong ti khon ca mnh chuyn cho n v khc.
- Giy np tin
- Cc chng t gc lin quan: Ho n mua hng, bn hng...
2.2.2. Ti khon s dng
K ton s dng ti khon 112 - Tin gi ngn hng theo di tnh hnh bin
ng v s liu hin c ca tin gi ngn hng.
Ti khon ny c 3 ti khon cp 2:
TK 1121 : Tin gi ngn hng bng tin Vit Nam
TK 1122 : Tin gi ngn hng bng ngoi t
TK 1123 : Tin gi ngn hng bng vng bc, qu
2.2.3. S sch k ton s dng ti XN
hch ton tin gi ngn hng k ton s dng cc s sch sau :
- S tin gi ngn hng: c dng tp hp tt c cc chng t c lin quan
n vic thu chi tin gi ngn hng. S ny c m cho tng thng v c i chiu
vi s ci.
- Bng k ghi C TK 112: L 1 s tp hp tt c cc GBN v cc chng t gc lin
quan .
- Bng k ghi n TK 112: L 1 s tp hp cc GBC v cc chng t gc lin quan
- NKCT s 2: Dng phn nh s pht sinh bn C TK 112 i ng N vi cc
ti khon lin quan. C s ghi NKCT s 2 l phiu chi v cc chng t gc lin quan.
S tng cng ca NKCT s 2 dng ghi vo s ci TK 112.
- Bng k s 2: Dng phn nh s pht sinh N ca TK 112 i ng vi cc TK
lin quan. C s ghi bng k s 2 l cc GBC km theo cc chng t gc lin quan.
SVTH : Chu Th Hng
39
Chuyn tt nghip
S d cui ngy c tnh bng s d cui ngy hm trc cng (+) s pht sinh N
trong ngy trn bng k s 2 tr (-) s pht sinh C trong ngy trong NKCT s 2. S d
ny phi khp vi s d trn s tin gi ngn hng..
- S ci ti khon 112: L s tng hp dng cho c nm, dng phn nh s pht
sinh N, s pht sinh C, s d tng thng v c nm ca tin gi ngn hng . S liu trn
s ci lm cn c ln bo co ti chnh .
2.2.4. Trnh t ghi s ti XN .
Trnh t ghi s k ton tin gi ngn hng ti XN nh sau :
Chng t gc
(ho n ,)
GBC
Bngk s2
S TGNH
S ci 112
GBN
NKCT s 2
40
Chuyn tt nghip
S: 10
PHN DO NGN
HNG GHI
TK N :
TK C:
S ph
( k )
K ton
( k )
K ton trng
( k )
Th trng n v
( k )
41
Chuyn tt nghip
S: 08
Ngn hng A
Ghi s ngy 01/12/2009
K ton Tr. P. K ton
( k )
( k )
Ngn hng B
Ghi s ngy 01/12/2009
K ton Tr. P. K ton
( k )
( k
n v:CT CP XDGT Hu
B phn:
XN XL 12
Mu s 01-VT
Ban hnh theo Q15/2006/Q-BTC
Ngy 20/03/2006 ca BTC
PHIU NHP KHO
Quyn s 04
Ngy 01 thng 12 nm 2009
S 189
N : TK152, TK 1331
C : TK 111
H tn ngi giao hng: Vn Thu
Theo ha n s 004938 ngy 01/12/2009 ca Cty TNHH Nguyn Danh
Nhp ti kho XNXL12
S
Tn nhn hiu,quy cch, phm
SL
M
T
cht vt t, dng c, sn phm
V
G
Thnh tin
S
T
hng ha
T CT TN
A
B
C D 1
2
3
4
1
Thp V
Kg 2.000
10.000 22.000.000
Cng
22.000.000
Tng s tin (vit bng ch): Hai mi hai triu ng chn
S chng t gc km theo : 01
Ngy 01 thng 12 nm 2009
Ngi lp phiu
Ngi giao hng
Th kho
K ton trng
( k)
( k)
( k )
( k)
SVTH : Chu Th Hng
42
Chuyn tt nghip
HA N
MS 01 GTGT- 3LL
GI TR GIA TNG
B2/2009B
Lin 2 : Giao cho khch hng
S: 004938
Ngy 01 thng 12 nm 2009
n v bn hng : Cty TNHH Nguyn Danh
ia ch : 205 Hng Vng
S ti khon :
S in thoi :
M s thu :3300454881
H tn ngi mua hng :
Tn n v :
XNXL 12
a ch : 246/25 Hng Vng, TP Hu
Ti khon : 5518100003518. Ngn hng : u t v pht trin Vit Nam
S in thoi : 0543.845.979
MST : 3300101011
Hinh thc thanh ton : Chuyn khon
STT
A
1
VT
C
Kg
S lng
1
2.000
n gi
2
10.000
Thnh tin
3=1*2
20.000.000
Nghip v 2 : Ngy 02 thng 12, XN trch tin gi ngn hng tr li tin vay ngn
hng K 87, s tin 503.200 . Cng ngy XN nhn c GBN s 11 ca ngn hng.
K ton hch ton : N TK 635 : 503.200
C TK 112 : 503.200
Km theo GBN s 11 l chng t giao dch.
Nghip v 3: Ngy 03 thng 12, XN rt tin gi v nhp qu, s tin 13.000.000 , GBN
s 12.
K ton hch ton : N TK 111: 13.000.000
C TK 112 : 13.000.000
43
Chuyn tt nghip
44
Chuyn tt nghip
XNXL12
Thng 12 nm 2009
VT : ng
Chng t
S Ngy
10 01/12
Din gii
Chuyn khon tr tin hng
11 02/12
12 03/12
13 15/12
14 28/12
15 31/12
Tr n gc vay ngn hn
Ngn hng thu ph BSMS
Cng
Ghi c TK
111
112
Ghi N cc TK
152
311
1331
2.000.00
22.000.000
344
627
20.000.000
503.200
13.000.000
503.200
13.000.00
0
52.000.00
52.000.000
32.000.000
32.000.000
92.30
92.300
119.595.500
635
13.000.00
2.000.00
20.000.000
32.000.000
52.000.000
0
92.30
0
503.200
K ton trng
( k)
45
Chuyn tt nghip
NHT K CHNG T S 2
XNXL12
Mu s S04 a2 DN
Thng 12 nm 2009
VT : ng
T
T
Chng
t
S
Ng
1 10
01/1
2
02/1
2
03/1
2
15/1
2
28/1
2
31/1
2
2 11
3 12
4 13
5 14
6 15
Din gii
111
1331
152
2.000.000
20.000.000
311
334
627
635
22.000.000
Tr tin li vay NH
Rt tin gi nhp qu
Cng c
TK 112
503.200
503.200
13.000.00
13.000.000
0
52.000.00
52.000.000
Tr n vay ngn hn
32.000.000
32.000.000
NH thu ph BSMS
Cng
92.300
13.000.000
2.000.000
20.000.000
32.000.000
52.000.000
92.300
92.300
503.200
119595.500
K ton trng
( k)
Gim c XN
( k)
46
Chuyn tt nghip
S: 15
K ton
( k )
K ton trng
( k )
Th trng n v
( k )
47
Chuyn tt nghip
Nghip v2 : Ngy 08 thng 12, XN thu tin hon thu GTGT ca kho bc nh
nc s tin 19.400.211 . Ngn hng gi GBC s 16 cng ngy.
K ton hch ton :
N TK 112 :
19.400.211
C TK 1331: 18.800.011
C TK 1331 :
600.200
N TK 112 : 35.000.000
C TK 336 : 35.000.000
CT
Din gii
S Ngy
15 01/12 Thu n bng chuyn
khon
16 08/12 Thu tin hon thu
ca kho bc .
17 09/12 Tin cp trn cho vay
bng chuyn khon
18 17/12 Thu n bng chuyn
khon
Cng
Ghi N TK
112
72.000.000
19.400.211
35.000.000
13.314.000
139.714.21
1
Ngi ghi s
( k )
133
Ghi c cc TK
131
72.000.00
0
336
19.400.21
1
35.000.000
13.314.00
0
19.400.21 85.314.00
35.000.000
1
0
Ngy 31 thng 12 nm 2009
K ton trng
( k )
48
Chuyn tt nghip
BNG K S 2
XNXL12
Mu s S04 b - DN
TT
Ngy
133
131
S d
01/12
Cng N TK
336
S d cui ngy
112
72.000.00
72.000.000
3.013.025
53.013.025
0
0
19.400.211
52.509.825
39.509.825
58.900.036
35.000.000
93.910.036
0
13.314.000
41.910.036
55.224.036
0
0
139.711.211
23.224.036
23.131.736
0
2
3
4
02/12
03/12
08/12
09/12
19.400.21
1
35.000.00
0
6
7
15/12
17/12
13.314.00
0
8
9
28/12
31/12
Cng
19.400.21
85.314.00
35.000.00
0
S d cui thng : 23.131.736
Ngy 31 thng 12 nm 2009
Ngi ghi s
( k)
K ton trng
( k)
49
Chuyn tt nghip
50
Chuyn tt nghip
Cty CP XDGT TTHu
XNXL 12
S d u nm
N
C
10.080.00
0
VT : ng
Ghi C cc
TK i ng N
vi TK ny
TK 111
TK 131
TK 133
TK 311
TK 336
Cng s FS N
Cng s FS C
S d cui : N
thng
C
Thng 1
Thng 12
85.314.000
19.400.211
35.000.000
139.714.211
119.595.500
23.131.736
Ngi ghi s
( k)
Ly k
90.000.000
562.100.000
150.400.200
40.000.000
200.000.000
1.042.500.211
1.029.448.475
51
Chuyn tt nghip
52
Chuyn tt nghip
v kinh t pht sinh 1 cch nhanh chng, cung cp v tham mu cho ban lnh o nhng
s liu trung thc, chnh xc h c nhng quyt nh ng n cho k hoch hot ng
ca XN.
+ Hin nay XN s dng k ton my vi phn mm k ton Unesco Accounting
da trn h thng s sch ca hnh thc NKCT. Vic ny gip gim bt khi lng cng
vic ca nhn vin k ton, ton b cng vic lm trn my tnh, cp nht d liu ch thc
hin cho chng t ban u vi cch thit lp h thng s sch khoa hc, hp l ca phn
mm.
- Hn ch:
+ Khon phi thu ca XN tng i cao, kt ton l b phn nm r nht tnh hnh
ny nhng vn cha c bin php nhanh chng thu hi.
+ Tin mt ti XN nh hin nay vn cn rt t khng m bo cho XN hot ng
bnh thng, n nh khi c bin ng ln t th trng.
+ Trong hch ton XN khng s dng Ti khon 113 Tin ang chuyn. V
vy khi kt thc k k ton, XN tr tin cho khch hng hoc khch hng r tin
cho XN th XN vn khng phn nh c. Nhng thc cht c nghip v kinh t pht
sinh lm thay i c cu TS , NV ca XN. T khi ln bng Cn i k ton thiu chnh
xc ti thi im v n lm nh hng ti nhng nhn xt, nh gi ca Ban lnh o
v tnh hnh TS, NV ca XN.
* T nhng hn ch trn, ti mnh dn xut 1 s bin php sau:
- XN phi ch trng hn na vic khuyn khch, o to cng nh to mi iu
kin thun li cho nhn vin tip tc bi dng nng cao trnh chuyn mn, kin thc
cc lnh vc lin quan, trnh ngoi ng, vi tnh.
- XN nn c nhng bin php hp l thu hi cc khon phi thu, nhm dng
tin vo cc hot ng sn xut kinh doanh c hiu qu hn.
- XN cn d tr tin mt ti qu nhiu hn m bo cho mi hot ng ca XN .
- H thng ti khon nn s dng TK 113 Tin ang chuyn. iu ny gip XN
phn nh c chnh xc bin ng ca TS v NV ti mi thi im cn thit.
53
Chuyn tt nghip
54
Chuyn tt nghip
55
Chuyn tt nghip
56
Chuyn tt nghip
MC LC
LI M U..................................................................................................................................1
CHNG I.....................................................................................................................................3
GI THIU CHUNG V X NGHIP XY LP 12, CNG TY C PHN XY DNG
GIAO THNG TT HU..................................................................................................................3
1.1. Khi qut chung v X nghip Xy lp 12............................................................................3
1.1.1.Lch s hnh thnh ca XN-XL 12.................................................................................3
1.2 . Chc nng v nhim v ca XN-XL 12..............................................................................4
1.2.1.Chc nng ......................................................................................................................4
1.2.2. Nhim v ......................................................................................................................4
1.3. T chc b my qun l ca XN..........................................................................................5
1.3.1 . S b my qun l ..................................................................................................5
1.3.2.Chc nng v nhim v ca tng b phn. ...................................................................6
1.4. Kt qu hot ng ca XN trong 2 nm 2008 2009.................................................6
1.4.1. Tnh hnh lao ng ca XN ...........................................................................................6
1.4.2. Tnh hnh ti sn v ngun vn ca XN........................................................................8
1.4.3. Kt qu sn xut kinh doanh ca XN...........................................................................11
1.5. T chc cng tc k ton ti XN-XL 12..............................................................................13
1.5.1. T chc b my k ton ca XN..................................................................................13
1.5.1.1. S t chc b my k ton....................................................................................14
1.5.3. T chc vn dng h thng ti khon ti XN...............................................................15
1.5.4. Hnh thc k ton p dng ...........................................................................................16
1.5.4.1. c trng c bn ca hnh thc k ton NKCT....................................................16
1.5.4.2 Trnh t ghi s k ton theo hnh thc k ton NKCT...........................................16
CHNG II...................................................................................................................................19
THC TRNG CNG TC K TON VN BNG
TIN TI XN XL
12, CTY CP XD GT TT HU........................................................................................................19
2.1. K ton tin mt ti qu ......................................................................................................19
2.1.2. Ti khon s dng .......................................................................................................19
2.1.3. S sch k ton s dng ti XN...................................................................................19
2.1.4. Trnh t ghi s ti XN. .................................................................................................20
2.1.5. K ton cc nghip v kinh t pht sinh lin quan n tin mt. ................................21
2.1.5.1. K ton cc nghip v kinh t pht sinh gim tin mt ......................................21
2.1.5.2. K ton cc nghip v kinh t pht sinh tng tin mt :........................................28
2.2. K ton tin gi ngn hng ................................................................................................38
2.2.1. Chng t s dng ........................................................................................................38
2.2.2. Ti khon s dng .......................................................................................................39
2.2.3. S sch k ton s dng ti XN ...................................................................................39
2.2.5. Cc nghip v kinh t pht sinh lin quan n tin gi ngn hng .............................40
2.2.5.1.Cc nghip v kinh t pht sinh gim tin gi ngn hng .....................................40
2.2.5.2. Nghip v kinh t pht sinh tng tin gi ngn hng ...........................................47
2.3. K ton tin ang chuyn ...................................................................................................51
KT LUN V KIN NGH........................................................................................................52
TI LIU THAM KHO..............................................................................................................55
57
Chuyn tt nghip
58