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Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

GVHD : Nguyn Th Song Ton

tin, m mi hot ng ca DN th khng th khng s dng n tin. Nh vy tin l


vn c quan tm hng u, vn sng cn ca bt c DN no.
Nh trnh by trn, ta thy c tm quan trng ca vn bng tin: l nhu
cu tt yu doanh nghip hot ng, l thng tin cn thit cho nh qun l ti chnh,
l mt trong nhng ch tiu quan trng lnh o nh gi c tnh hnh ti chnh
cng nh hiu qu sn xut kinh doanh ca doanh nghip. Chnh v vy, trong qu
trnh thc tp ti X nghip Xy lp 12, Cty CP Xy Dng Giao Thng TT Hu ti
chn ti k ton vn bng tin lm chuyn tt nghip ca mnh.
Do thi gian thc tp ngn, t ngy 29/3 n ngy 15/5 trong khong thi
gian cha y 2 thng nn chuyn ch tp trung tm hiu k ton vn bng tin ti
XN XL12 Cty CPXDGT TTHu trong phm vi thng 12 nm 2009.
hon thnh chuyn ny, bi lm s dng nhng phng php sau:
- Phng php 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 pht snh. Trong bao
gm cc phng php nh: Phng php k ton cn i tng hp, Phng php i
ng ti khon, Phng php k ton ghi kp.
- Phng php thng k: l phng php thng k thng tin d liu thu thp
c nhm i chiu, so snh a ra c kt qu.
- Phng php phn tch ti chnh: l phng php da trn nhng s liu trn
cc bo co ti chnh nh gi tnh hnh hot ng ca doanh nghip, tm ra nguyn
nhn v gii php khc phc.

SVTH : Chu Th Hng

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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.

SVTH : Chu Th Hng

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

- Tuy nhin c s quan tm gip ca cc ban, nghnh trong tnh cng vi


s n lc phn u ca Ban gim c cng ton th cn b cng nhn vin trong XN
nn XN tng bc khng nh mnh v trng thnh trong c ch th trng.
- Lc lng CBCNV ca XN-XL 12 l nhng cn b c trnh chuyn mn
k thut v c nhiu kinh nghim trong cng vic. Bn cnh cc thnh vin ca
XN-XL 12 l cc i nh th n, in, nc lnh ngh chuyn thi cng cc cng
trnh xy dng dn dng v cng nghip, giao thng thy li v cc xy dng khc ca
cc cng trnh trong v ngoi tnh. X nghip lin tc trng thu v thi cng nhiu
cng trnh c gi tr v kinh t, vn ha nh: cng trnh trng THCS th trn Phong
in, trng THCS Phong An, nh thi u trng THPT Gia Hi, trng k thut
nghip v GT VT TTHu, cng trnh ca Cty CP xe khch Hu ... Vi nhng kt qu
t c trong 7 nm qua XNXL 12 thc s v ang ng vng trn th trng
xy dng tnh TT Hu v khu vc Min Trung.
1.2 . Chc nng v nhim v ca XN-XL 12.
1.2.1.Chc nng
XN-XL 12 trc thuc Cty CP XD GT TTHu c cc chc nng l:
- Thc hin cc cng trnh nh : Xy dng dn dng c gi tr xy lp t 5 t
ng tr xung, xy dng cng nghip c gi tr xy lp t 5 t ng tr xung.
- Thc hin tt c cc cng vic gm:
o p, no vt, bi p mt bng, o p nn, o p cng trnh,
Xy gch , b tng, b tng ct thp, kt cu kim loi,
Hon thin, xy dng trt p, lt, sn vi, lm b mt, lp ca tng knh,
trang b v sinh, chng thm, trang tr ni tht v to kin trc cnh quan cng trnh.
1.2.2. Nhim v
XN-XL 12 trc thuc Cty CP XD GT TTHu c nhim v c bn sau y:
- Thc hin cc chng trnh kinh t k hoch sn xut kinh doanh v thc hin
y cc ngha v vi ngn sch nh nc.
- Khng ngng bo ton v pht trin vn cho XN, phc v kp thi cho vic
sn xut kinh doanh, ng thi qun l v s dng c hiu qu cc ngun vn ca XN
- Tun th php lut, thc hin tt cc ch trng chnh sch ca nh nc.
- Thc hin nghim chnh cc hp ng kinh t m XN k kt vi cc ch
u t v khch hng.
SVTH : Chu Th Hng

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

- 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

: Quan h trc tip

: Quan h chc nng


S 1: T chc b my qun l ca XN-XL 12

SVTH : Chu Th Hng

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

1.3.2.Chc nng v nhim v ca tng b phn.


- Gim c: Gim c XN l ngi i din cho nh nc v va i din cho
CBCNV ca XN, l ngi iu hnh mi hot ng chung ca XN, qun l theo ng
ch quy nh, l ngi ch huy cao nht c nhim v qun l ton din v k thut
v i sng ca ton XN.
- Phng k ton ti v: L b phn quan trng ca trong vic kinh doanh ca
XN. Nhim v chnh l ghi chp, phn nh, kim tra, gim st cc nghip v pht sinh
cng nh tnh hnh s dng vt t, ti sn, tin vn, v kim tra ti chnh, lp bo co
nh k, phn tch chnh xc tnh hnh ti chnh, nh mc lao ng, k hoch v s
dng vn c hiu qu
- Phng k hoch, kinh doanh: C nhim v lp k hoch kinh doanh cng
trnh hng thng, qu, nm v t chc kim tra tin cng trnh, k kt hp ng
kinh t, u thu cc cng trnh thi cng, hon thnh cc cng trnh theo ng cc iu
khon hp ng
- Phng k thut: C nhim v ch o trc tip cc cng trnh, thi cng, thit
k cc bn v ng k thut v yu cu ca hp ng .
1.4. Kt qu hot ng ca XN trong 2 nm 2008 2009.
1.4.1. Tnh hnh lao ng ca XN
Lao ng l mt yu t quan trng trong tt c cc hot ng sn xut kinh
doanh, l yu t nng ng v sng to nht, nh hng rt ln n thnh cng hay
tht bi ca DN. Nn vic tuyn dng L, o to b tr hp l l mt vn ht sc
cn thit i vi mt DN. c bit i vi XN-XL 12, l mt XN hot ng trong
nghnh xy dng cn s dng mt lng ln lao ng nn y l vn quan tm
hng u ca XN. Khi ni v lao ng bao gi cng c 2 mt cht lng v s lng.
Ngun lao ng ca XN qua 2 nm c th hin trong bng di y:

SVTH : Chu Th Hng

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

Bng 1: Tnh hnh lao ng ca XN qua 2 nm 2008-2009


(VT : Ngi)
Ch tiu
Tng s lao ng
1. Phn theo gii tnh
Lao ng nam
Lao ng n
2. Phn theo trnh
i hc
Cao ng. trung cp
Ph thng
3.Phn theo tnh cht lao ng
Gin tip
Trc tip

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 )

Nhn xt: Da vo bng s liu trn ta thy tng s lao L ca nm 2009 so


vi nm 2008 tng 1 lng ng k l 90 ngi tng ng l 34,88 %. y l kt qu
ca qu trnh m rng quy m hot ng, lin tip trng thu nhiu cng trnh xy
dng ca XN.
- V gii tnh: L nam v L n c s chnh lch kh ln. K c 2 nm L
nam u chim trn 70% v L n ch chim di 30% .N th th hin bn cht c
th ca nghnh xy dng - L ch yu l L chn tay. L nam v L n u tng, c
th l: L nam tng 77 ngi tng ng l 38,69% v L n tng 13 ngi tng
ng l 22,03%. Ta thy t l L nam tng nhiu hn L n, iu ny cng chng t
XN hot ng trong nghnh xy dng nn cn lao ng chn tay.
-V trnh : Vi tnh cht ca nghnh nn L ch yu l L ph thng. Nm
2008 L ph thng chim 81,4%, nm 2009 gim xung 79,89% . Trong khi L trnh
i hc li chim t l rt nh nm 2008 chim 3,1% , nm 2009 tng ln ng k
chim 3,45%. So vi nm 2008, nm 2009 s lng L cc trnh khc nhau u
tng, c th: L trnh i hc tng 4 ngi tng ng l 50%, L trnh cao
ng, trung cp tng 18 ngi tng ng l 45% cn L ph thng tng 68 ngi
tng ng l 32,38%. Nhng nhn chung s L c trnh , bng cp tng vi t l
nhanh hn L ph thng. iu ny chng t rng s lng L ca XN ngy cng

SVTH : Chu Th Hng

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

tng khng ch v s lng m c cht lng nhm p ng nhu cu m rng hot


ng sn xut kinh doanh ca XN.
- V tnh cht L: L trc tip chim t trng ch yu trong tng s L, nm
2008 s lng L ny chim 89,53% trong tng s L v nm 2009 cng chim vi t
l tng ng l 89,94%. iu ny cng th hin bn cht c trng ca nghnh xy
dng. Qua 2 nm L trc tip cng nh L gin tip u tng, trong L trc tip
tng 82 ngi tng ng l 35,5%; L gin tip tng 8 ngi tng ng l 29,63%.
Ta thy L trc tip tng vi t l cao hn L gin tip cng l c th ca XN c
th t thy nhng khng th t th.
Nh vy qua 2 nm 2008,2009 s lng v cht lng L ca XN ngy cng
tng vi t l kh ln. Th hin c khu tuyn dng, o to, bi dng cc b cng
nhn vin ang c lnh o XN ch trng nhm p ng nhu cu hot ng SXKD
ca XN.
1.4.2. Tnh hnh ti sn v ngun vn ca XN.
TS v NV ca DN phn nh tng qut quy m hot ng SXKD ca DN.
nh gi c tnh hnh TS, NV ca XN qua 2 nm 2008,2009 ta phn tch bng s
liu sau:

SVTH : Chu Th Hng

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

Bng 2 : Tnh hnh ti sn v ngun vn ca XN trong 2 nm 2008-2009


(VT: ng)

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

SVTH : Chu Th Hng

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

GVHD : Nguyn Th Song Ton

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

GVHD : Nguyn Th Song Ton

- V ngun vn: NV tng ch yu l do n phi tr tng. V n phi tr chim t


trng ln trong tng c cu NV. Nm 2008 khon mc ny chim 71,32% tng NV v
nm 2009 tng ln chim 74,55%. Trong khi N phi tr tng mt lng ln l
851.761.150 tng ng l 85,65%. Chng t mc c lp v ti chnh ca XN ang
gim. Nguyn nhn l do nm 2009 cc khon phi thu cha thu c nn cha c tin
tr n nh cung cp. Hay ni cch khc l XN ang chim dng vn ca nh cung cp
ng thi XN cng bi khch hng chim dng vn ca mnh. Ngun vn ch s hu tng
230.162.030 tng ng l 57,54%. iu ny l do li nhun sau thu nm 2009 c
b sung vo cc qu cng nh ngun vn kinh doanh . Ngoi ra XN cn c cp trn
cp thm ngun kinh ph.
Nh vy qua phn tch trn ta thy XN ang gp mt s kh khn nhng vi
nhng bin ng v TS v NV l ph hp vi bn thn XN cng nh nh hng ca th
trng. Vi tnh hnh ny, XN hon ton c kh nng tip tc ng vng, pht trin
trn th trng xy dng TT Hu.
1.4.3. Kt qu sn xut kinh doanh ca XN.
Kt qu kinh doanh l mc tiu cui cng l nhn t quyt nh s sng cn ca
DN. Hn na n l c s a ra nhng quyt nh hp l cho khng nhng lnh o DN
m cn cho cc i tng khc nh nh u t, ch n, c quan nh nc. Ngoi ra kt
qu kinh doanh cn phn nh kh nng, trnh qun l ca nh qun tr trong qu trnh
hot ng ca doanh DN. nh gi kt qu sn xut kinh ca XN XL 12 qua 2 nm
2008, 2009 ta c bng s liu sau:

SVTH : Chu Th Hng

11

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

Bng 3: Tnh hnh kt qu sn xut kinh doanh ca XN qua 2 nm 2008, 2009


(VT:ng)
Ch tiu
1.DTT v BH v CCDV
2.Gi vn hng bn
3.Li nhun gp
4.Chi ph QLDN
5.LN t BH v CCDV
6.DT ti chnh
7.Chi ph ti chnh
8.LNT t H TC
9.Tng LN trc thu
10.Thu TNDN
11.LNST
12.T sut LN/DT(%)
13.ROA(%)
14.ROE(%)

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.

SVTH : Chu Th Hng

12

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

- LNT t HTC cng tng mnh, vi lng tng l 22.175.200 tng ng l


62,82%. Trong DT ti chnh tng 59.757.000 tng ng l 72,49%; Chi ph ti chnh
tng 37.581.800 tng ng l 75,58%. Tuy nhin LNT t HTC chim t trng nh
trong tng LN ca XN nn khon mc ny cng nh hng t n kt qu KD ca XN.
- LNST tng vi 1 lng tng i ln l 151.085.252 tng ng l 86,35%. XN
t c kt qu nh th ny l phi k n thu sut thu TNDN c s thay i c li
cho XN. l thu sut thu TNDN nm 2008 l 28% nhng nm 2009 l 25%. V vy,
trong khi tng li nhun trc thu tng 191.727.054 tng ng l 78,9%. th thu
TNDN li tng vi tc nh hn l 40.641.802 tng ng l 59,73%.
nh gi chnh xc hiu qu sn xut kinh doanh ca XN ta ta phn tch 1 s
ch tiu v kh nng sinh li:
- T sut doanh li nm 2009 cao hn nm 2008 c ngha l nm 2008 c 100 DT
th XN to ra c 8,95 LNST cn nm 2009 li to ra c 11,08 . iu ny chng t
XN lm n ngy cng c hiu qu, c chin lc KD ng n nhm tng DT, gim chi
ph
- T sut LN/TS (ROA) nm 2009 so vi nm 2008 tng nh. Nm 2008 , XN u
t 100 TS th to ra c 12,55 LNST cn nm 2009 th to ra c 13,17 . l do
nm 2009 LNST ca XN tng vi tc ln hn TS. Chng t XN ngy cng s dng TS
c hiu qu .
- T sut LN/VCSH (ROE) nm 2009 so vi nm 2008 cng tng nhng vi tc
ln hn ROA. Nm 2008 XN u t 100 VCSH th to ra 43,74 LNST, nm 2009 th
to ra ti 51,74 LNST. iu ny chng t XN ngy cng s dng vn c hiu qu.
Qua nhng phn tch trn ta thy XN-XL 12 ang trn pht trin. l thnh
qu ca ton th CBCNV khng ngng n lc, c gng nng cao hiu qu hot ng
SXKD ca mnh xng ng l l c i u trong nghnh xy dng TT Hu.
1.5. T chc cng tc k ton ti XN-XL 12.
1.5.1. T chc b my k ton ca XN.
K ton c nhim v ghi chp, phn nh chnh xc y , trung thc, kp thi,
lin tc v c h thng tnh hnh bin ng ti sn v ngun vn ca XN. Ngoi ra k ton
cn c nhim v kim tra tnh hnh thc hin k hoch sn xut kinh doanh, k hoch thu
SVTH : Chu Th Hng

13

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

Quan h trc tuyn


Quan h chc nng

S 2: S b my t chc k ton XN-XL12


1.5.1.2. Chc nng, nhim v ca tng b phn
K ton trng: C trch nhim t chc ch o ton b cng tc k ton, thng
k trong DN, t chc hng dn v thc hin nghim chnh ch bo co ti chnh,
kim tra k ton ni b, t chc bo qun v lu tr chng t, ti liu.
Th qu : L ngi qun l tin mt, trc tip thu chi tin mt theo cc chng t
hp l ca DN, chu trch nhim bo v v bo co lng qu tn trong ngy cho k
ton trng.
K ton vn bng tin: Phn nh y kp thi, chnh xc s bin ng ca cc
loi vn bng tin, thng xuyn i chiu vi phn hnh lin quan.
K ton thanh ton: chu trch nhim trong vic thanh ton v tnh hnh thanh
ton vi tt c khch hng cng thm c phn cng n phi tr.

SVTH : Chu Th Hng

14

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

K ton cc i: ty theo nng lc v c im kinh doanh ca ca tng i m


s c b tr t 1-3 k ton vin c nhin v theo di v phn nh ton b cc nghip v
kinh t pht sinh ca n v mnh. Cui mi thng, qu, nm phi quyt ton vi cp trn.
1.5.2. Lp v lun chuyn chng t k ton
Chng t k ton c lp hoc thu nhn t bn ngoi, sau n c chuyn n
b phn k ton ca n v k ton c lin quan, n s c kim tra v s dng lm cn
c ghi s, cui cng th s c lu tr, bo qun v sau khi ht thi hn lu tr theo quy
nh i vi tng loi chng t, n s c hy. y chnh l 4 bc trong quy trnh lun
chuyn chng t c th hin qua s sau:
Lp hoc thu nhn chng t

Kim tra chng t

S dng ghi s k ton

Bo qun, lu tr, hy

S 3: Trnh t lun chuyn chng t k ton.


1.5.3. T chc vn dng h thng ti khon ti XN
H thng Ti khon k ton cp 1 c p dng thng nht theo Quyt nh
15/2006/Q-BTC gm 10 loi trong :
TK loi 1, 2 l TK phn nh Ti sn
TK loi 3, 4 l TK phn nh Ngun vn.
TK loi 5 v loi 7 mang kt cu TK phn nh Ngun vn.
TK loi 6 v loi 8 l TK mang kt cu TK phn nh Ti sn.
TK loi 9 c duy nht TK 911 l TK xc nh kt qu kinh doanh v cui cng l
TK loi 0 l nhm TK ngoi Bng cn i k ton.

SVTH : Chu Th Hng

15

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

H thng TK cp 2 c thit k linh hot ph hp vi c im kinh doanh ca


DN, trn c s TK cp 1 v cc ch tiu qun l mc ch qun l v hch ton cho
thun tin.
1.5.4. Hnh thc k ton p dng
Khi qut qu trnh hot ng ca XN , xut pht t khi lng cng vic , c
im t chc KD kt hp vi tay ngh chuyn mn v yu cu qun l ca k ton vin
XN s dng hnh thc k ton NKCT.
1.5.4.1. c trng c bn ca hnh thc k ton NKCT
- Tp hp v h thng ha cc nghip v kinh t pht sinh theo bn C ca cc ti
khon, kt hp vi vic phn tch cc nghip v kinh t theo cc ti khon i ng N.
- Kt hp cht ch vic ghi chp cc nghip v kinh t pht sinh theo trnh t thi
gian vi vic h thng ha cc nghip v theo ni dung kinh t.
- Kt hp rng ri vic hch ton tng hp vi hch ton chi tit trn cng mt s
k ton v trong cng mt qu trnh ghi chp.
- S dng cc mu in sn cc quan h i ng ti khon, ch tiu qun l kinh t, ti
chnh v lp bo co ti chnh.
Hnh thc k ton NKCT t gm c cc loi s k ton sau:
-Nht k chng t
-Bng k
-S ci
-S hoc th k ton chi tit
1.5.4.2 Trnh t ghi s k ton theo hnh thc k ton NKCT
Trnh t ghi s theo hnh thc NKCT c th hin qua s di y:

SVTH : Chu Th Hng

16

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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 :

Ghi hng ngy


Quan h i chiu
Ghi cui thng hoc nh k

S 4: Trnh t ghi s k ton theo hnh thc nht k chng t


Din gii s :
- Hng ngy cn c vo cc chng t k ton c kim tra ly s liu ghi trc
tipvo cc NKCT hoc Bng k, s chi tit c lin quan.
- 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 loi trong cc bng phn
b, sau ly s liu kt qu ca bng phn b ghi cn c vo cc Bng k v NKCT c
lin quan.
- i vi cc NKCT c ghi cn c vo cc Bng k, s chi tit cn c vo s
liu tng cng ca Bng k, s chi tit, cui thng chuyn s liu vo NKCT.
- Cui thng kha s, cng s liu trn cc NKCT, kim tra, i chiu s liu trn
cc NKCT vi cc s, th k ton chi tit, Bng tng hp chi tit c lin quan v ly s
liu tng cng ca cc NKCT t ghi trc tip vo s ci.
SVTH : Chu Th Hng

17

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

- i vi cc chng t c lin quan n cc s, th chi tit th c ghi trc tip


vo cc s, th c lin quan. Cui thng cng cc s hoc cc 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 TK i
chiu vi s ci.
- S liu tng cng s ci v mt s ch tiu chi tit trong NKCT, Bng k v cc
Bng tng hp chi tit c dng lp bo co ti chnh.
1.5.4.3. Hnh thc k ton trn my vi tnh.
Trong thi i cng ngh thng tin hin nay, my tnh l mt cng c c
lc gip cc XN gim thiu ti a thi gian, tit kim c nhiu khon chi ph. c bit,
cc chng trnh phn mm k ton lm cho cng vic ca nhng nhn vin k ton
tr nn n gin nhng li hiu qu hn rt nhiu so vi k ton th cng. V vy XN
s dng phn mm k ton unesco accounting theo trnh t lun chuyn nh sau:
Chng t k ton

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:

Nhp s liu hng ngy


In s, bo co cui thng, cui nm
i chiu, kim tra.
S 5: Trnh t ghi s k ton theo hnh thc k ton my.
Trnh t ghi s k ton theo hnh thc k ton trn my vi tnh c tin hnh nh
sau:
Hng ngy, cn c vo chng t k ton c kim tra dng lm cn c ghi s
nhp d liu vo my tnh theo cc bng biu c thit k sn trn phn mm k ton.
Cui thng (hoc bt k thi im cn thit no), k ton thc hin cc thao tc
kha s v lp BCTC. Vic i chiu gia s liu tng hp v s liu chi tit c thc
hin ng v lun m bo chnh xc, trung thc theo thng tin c nhp trong k.
Cui thng, cui nm thc hin cc thao tc in cc loi s v BCTC
SVTH : Chu Th Hng

18

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

GVHD : Nguyn Th Song Ton

khon 111, trang ny xp v tr u tin ca s vic tm kim phiu chi c d


dng .
- Bng k thu tin: L s tp hp cc phiu thu v cc chng t gc lin quan. T
cc phiu thu , k ton tp hp thnh bng k chi tit ghi N ti khon 111, trang
ny v tr u tin ca s vic tm kim phiu thu c d dng.
- S chi tit qu tin mt: S ny dng cho k tn qu tin mt phn nh tnh
hnh thu, chi, tn qu tin mt. Cn c ghi s ny l cc phiu thu, phiu chi. Tng ng
vi s ny ca k ton tin mt l s qu ca Th qu cng ghi song song. nh k k
ton kim tra, i chiu gia 2 s ny vi nhau, nu c sai st th kp thi x l.
- NKCT s 1: Dng phn nh s pht sinh bn C TK 111 i ng N vi cc
ti khon lin quan. C s ghi NKCT s 1 l phiu chi v cc chng t gc lin quan.
S tng cng ca NKCT s 1 dng ghi vo s ci TK 111.
- Bng k s 1: Dng phn nh s pht sinh N ca TK 111 i ng vi cc TK
lin quan. C s ghi bng k s 1 l cc phiu thu km theo cc chng t gc lin
quan. S d cui ngy c tnh bng s d cui ngy hm trc cng (+) s pht sinh
N trong ngy trn bng k s 1 tr (-) s pht sinh C trong ngy trong NKCT s 1. S
d ny phi khp vi s d trn s chi tit qu tin mt.
- S ci TK 111: L s tng hp dng cho c nm, dng phn nh s pht sinh
N, s pht sinh C, s d ca tng thng v c nm ca tin mt. S liu trn s ci lm
cn c d ln bo co ti chnh.
2.1.4. Trnh t ghi s ti XN.
Trnh t ghi s k ton tin mt ti XN nh sau:
Chng t gc
(ho n ,)

Phiu thu

S CT 111

Phiu chi

Bngk s1

S ci 111

NKCT s 1

SVTH : Chu Th Hng

20

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

S chi tit qu tin mt


Hng ngy, cn c vo chng t gc (ha n mua hng ) k ton lp phiu
chi. Sau da vo phiu chi k ton vo s chi tit qu tin mt v nht k chng t s
1, cui thng ln s ci TK 111.
b)Nghip v kinh t pht sinh.
Trong thng 12 nm 2009, XN c cc nghip v kinh t pht sinh lin quan n
vic gim tin mt nh sau:
Nghip v 1: Ngy 02 thng 12, XN thanh ton tin lng cng nhn cng trnh
TT khu th Chn My, s tin 14.625.000 , phiu chi 110 theo ha n ngy 27 thng
11 nm 2009 s 0055342.
K ton lp phiu chi 110.
ng thi nh khon:

N TK 334 :14.652.000
C TK 111 : 14.652.000

SVTH : Chu Th Hng

21

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

Km theo phiu chi l ha n bn hng .


n v: CT CP XDGT Hu
Mu s 02 -TT
XN XL 12
Ban hnh theo Q15/2006/Q-BTC
a ch: 246/25 Hng Vng, Hu
Ngy 20/03/2006 ca BTC
PHIU CHI
Quyn s 04
Ngy 02 thng 12 nm 2009
S: 110
N :TK334
C :TK 111
H tn ngi nhn: Phan Vn i
a ch:
XNXL 12
L do chi : Thanh ton tin nhn cng -TT khu th Chn My
S tin : 14.652.000 (Vit bng ch): Mi bn triu su trm nm mi hai
nghn ng chn.
Km theo : 01 chng t gc .
Ngy 02 thng 12 nm 2009
Gim c
K ton trng Th qu Ngi lp Ngi nhn tin
( k )
( k)
( k )
( k)
( k)
nhn s tin (Vit bng ch ): Mi bn triu su trm nm mi hai nghn
ng chn.

SVTH : Chu Th Hng

22

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

Tng tin hng ha , dch v :


14.652.000
S tin vit bng ch: Mi bn triu su trm nm mi hai nghn ng
chn.
Ngi mua
( k)

Ngi bn
( k )

Th trng n v
( k)

Nghip v 2: Ngy 03 thng 12 XN mua thp V ca Cty TNHH Nguyn Danh, s


tin 4.400.000, phiu chi 111 theo ha n ngy 02 thng 12 nm 2009 s 0049951.
K ton lp phiu chi 111
ng thi nh khon : N TK 152 : 4.000.000
N TK 1331 : 400.000
C TK 111 : 4.400.000

SVTH : Chu Th Hng

23

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

Sau phiu chi km theo 02 chng t gc l Phiu nhp kho v H.


n v : CT CP XDGTTTHu
Mu s 02 TT
XNXL 12
Ban hnh theo Q15/2006/Q-BTC
a ch:246/25 Hng Vng, Hu
Ngy 20/03/2006 ca BTC
PHIU CHI
S 111
Ngy 03 thng 12 nm 2009
N :TK 152, TK 1331
C : TK 111
H tn ngi nhn tin : Trn Tin Li
a ch : Cty TNHH Nguyn Danh
L do chi : Tr tin mua thp V
S tin:4.4000.000 (Vit bng ch): Bn triu bn trm nghn ng chn
Km theo : 02 chng t gc
Ngy 03 thng 12 nm 2009
Gim c
K ton trng
Th qu Ngi lp Ngi nhn tin
( k )
( k)
( k )
( k)
( k)
nhn s tin (Vit bng ch ): Bn triu bn trm nghn ng chn
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 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

Tn nhn hiu,quy cc ,phm


cht vt t,dng c,sn phm
hng ha
B
Thp V

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)

SVTH : Chu Th Hng

24

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

Tng tin hng ha , dch v :


4.000.000
Thu GTGT :10%
Tin thu GTGT:
400.000
Tng gi tr thanh ton :
4.400.000
S tin vit bng ch: Bn triu bn trm nghn ng chn
Ngi mua
Ngi bn
Th trng n v
( k)
( k )
( k)

Nghip v 3: Ngy 08 thng 12 thanh ton tin th nghim cng ty Hu Vit


cng trnh Hu Test, s tin 4.939.000, phiu chi 112.
K ton lp phiu chi 112. Sau phiu chi km theo ha n s 2311264
ng thi nh khon : N TK 6278 : 4.490.000
N TK 1331 : 449.000
C TK 111 : 4.939.000
Nghip v 4: Ngy 10 thng 12 thanh ton lng vn phng thng 11. s tin
20.700.000 , phiu chi 113.
K ton lp phiu chi 113
ng thi nh khon:
N TK 334 : 20.700.000
C TK 111: 20.700.000
Sau phiu chi km theo 02 chng t gc l bng chm cng thng 11 v bng tnh
lng thng 11.
SVTH : Chu Th Hng

25

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

GVHD : Nguyn Th Song Ton

CT CP XDGT TTHu
XNXL 12

Bng k chi tit ghi c TK 111- Tin mt


Thng 12 nm 2009
CT
S ngy
110 02/1
2
111 03/1
2
112 08/1
2
113 10/1
2
114 11/1
2
115 15/1
2
116 18/1
2
117 22/1
2
118 31/1
2

Thanh ton tin mua thp V

Ghi C
TK 111
14.652.00
0
4.400.000

Thanh ton tin th nghim

4.939.000

Thanh ton lng vn phng

Thanh ton chi ph vn phng

20.700.00
0
50.000.00
0
5.167.000

Thanh ton in nc VPhng

1.886.200

Tr n cho DNTN An Anh

80.000.00
0
42.000.00
0
233744.20
0

Din gii
Thanh ton lng cng nhn

Dng tm ng tin nhn cng

ng trc tin mua xi mng


Cng

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

Ngy 31 thng 12 nm 2009

SVTH : Chu Th Hng

Ngi ghi s

K ton trng

( k )

( k)
27

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

* Hng ngy k ton cn c vo phiu chi vo nht k chng t s 1:


CT CP XDGT TTHu
XNXL 12

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

ghi s ci ngy 31 thng 12 nm 2009


Ngy 31 thng 12 nm 2009
Ngi ghi s
( k )

K ton trng
( k)

Gim c XN
( k)

2.1.5.2. K ton cc nghip v kinh t pht sinh tng tin mt :


XN hot ng trong lnh vc xy dng, khc xa vi lnh vc thng mi dch v,
cc hot ng lin quan n thu tin mt din ra tng i t, d kim sot. Cc nghip v

SVTH : Chu Th Hng

28

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

S chi tit qu tin mt


Hng ngy cn c vo chng t gc (ha n bn hng) k ton lp phiu thu .
Sau t phiu thu k ton vo s chi tit qu tin mt v bng k s 1, cui thng vo s
ci TK111.
b) Cc nghip v kinh t pht sinh:
Trong thng 12 nm 2009, XN c cc nghip vu kinh t pht sinh lin quan n
tng tin mt nh sau :
Nghip v 1: Ngy 01 thng 1 nm 2009 XN thu tin bn gch 6 l A cho XN g
Hoi n s tin 5.500.000, phiu thu 25 theo ha n 10057 ngy 01 thng 12 nm
2009, thu sut thu GTGT 10%.
K ton lp phiu thu 25.
ng thi hch ton : N TK 111 : 5.500.000
C TK 3331: 500.000
n v:CT CP XDGT Hu
B phn:
XN XL 12

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

PHIU XUT KHO C TK 152


Quyn
s 06
: 4.200.000
)
Ngy 01 thng 12 nm 2009
S 143
Sauv:CT
phiu
km Hu
theo 02 chng t gc l: phiu
xut
v
ha n GTGT.
n
CPthu
XDGT
Mu
s kho
01N
-TT
:TK632
XN XL 12
Ban hnh theo Q15/2006/Q-BTC
C :TK 152
Phiu thu lpHng
nhVng,
sau : Hu
Ngy 20/03/2006 ca BTC
Ha
tnch:246/25
ngi nhn hng:
L Hu Long
PHIU THU
Quyn s 02
L do xut kho : xut kho bn gch
Ngy
01
thng
12
nm
2009
25 , TP Hu
Xut ti kho XNXL12
a im : 246/25 HngS:
Vng
S
Tn nhn hiu,quy cch ,phm
SL N :TK111
M V
Thnh
C :TK
3331, TK
511
T
cht vt t,dng c,sn phm
G
S
T
tin
tin
: L Hu Long
T H tn ngi np
hng
ha
YC
TN
a
ch:
XNXL
12
A
B
C
D
1
2
3
4
L
do
np
tin
:
Thu
tin
bn
gch
6
l
A
1 Gch 6 l A
Vin
4000 1.050 4.200.000
S tin : 5.500.000. (Vit bng ch): Nm triu nm trm nghn ng chn
Km
theo : 02 chng t gc .
Cng
4.200.000
Ngychn
01 thng
nm 2009
Tng s tin (vit bng ch): Bn triu hai trm ng
ng 12
chn
S chng t gc km theo : 01
Gim c
K ton trng
Th qu
lp 12Ngi
nhn tin
NgyNgi
01 thng
nm 2009
SVTH(
: Chu
Th
Hng
k
)
(
k)
(
k
)
(
k)
(
Ngi lp phiu
Ngi nhn hng
Th kho
K tonk)
trng
(
nhnk)
s tin (Vit bng
trm
( ch
k) ) :Nm triu nm
(
k )nghn ng
(chn
k)

29

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

Tn hng ha, dch v


B
Gch 6 l A

VT
C
Vin

S lng
1
4.000

n gi
2
1.250

Thnh tin
3=1*2
5.000.000

Tng tin hng ha , dch v :


5.000.000
Thu sut thu GTGT 10%
Tin thu GTGT:
500.000
Tng tin thanh ton :
5.500.000
S tin vit bng ch: Nm triu nm trm nghn ng chn
Ngi mua
Ngi bn
Th trng n v
( k)
( k )
( k)

Nghip v 2: Ngy 03 thng 12 nm 2009 Th qu L Th Hi Yn rt tin gi


Ngn hng v nhp qu, s tin 13.000.000, phiu thu 26.
K ton lp phiu thu 26.
ng thi nh khon : N TK 111: 13.000.000
C TK 112 : 13.000.000
Sau phiu thu km theo giy bo N s 2546 ca Ngn hng u t v pht trin
Vit Nam v giy rt tin.
Nghip v 3: Ngy 07 thng 12 nm 2009 Cty CP XDGT TTHu cp vn kinh
doanh cho XN 50.000.000 bng tin mt, phiu thu 27.
SVTH : Chu Th Hng

30

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

K ton lp phiu thu 27.


ng thi nh khon: N TK 111: 50.000.000
C TK 411:50.000.000
Km theo phiu thu l giy ngh cp vn kinh doanh s 21.
Nghip v 4: Ngy 04 thng 12 nm 2009, DNTN Hng Tm tr n thng trc
20.000.000 , phiu thu 28.
K ton lp phiu thu 28.
ng thi nh khon: N TK 111: 20.000.000
C TK 131 : 20.000.000
Sau phiu thu km theo ha n s 12346
Nghip v 5: Ngy 18 thng 12 nm 2009 Nhn tin ng trc ca UBND Phng
An Ty v cng tnh trm y t s tin 50.000.000 , phiu thu 29.
K ton lp phiu thu 29.
ng thi nh khon : N TK 111:50.000.000
C TK 131 : 50.000.000
Sau phiu thu km theo giy bin nhn s 54.
Nghip v 6: Ngy 22 thng 12 nm 2009, XN vay ngn hn Ngn hng u t v
pht trin Vit Nam s tin 30.00.000, phiu thu 30.
K ton lp phiu thu 30.
ng thi nh khon: N TK 111: 30.000.000
C TK 311 : 30.000.000
Sau phiu thu km theo kh c vay tin s 90
Nghip v 7: Ngy 28 thng 12 nm 2009, thu tin BHXH, BHYT, BHTN qu 4
ca CBNV vn phng s tin 2.900.000 , phiu thu 31.
K ton lp phiu thu 31.
ng thi nh khon : N TK 111:2.900.000
C TK 138 : 2.900.000
Sau phiu thu km theo danh sch ng BHXH, BHYT, BHTN qu 4
Nghip v 8: Ngy 30 thng 12 nm 2009, Hi Thi Dng - phng k thut hon
tm ng tha 1.200.000 , phiu thu 32.
SVTH : Chu Th Hng

31

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

K ton lp phiu thu 32.


ng thi nh khon: N TK 111: 1200.000
C TK 141 : 1.200.000
Sau phiu thu km theo giy thanh ton tm ng s 36.
Nghip v 9: Ngy 31 thng 12 nm 2009, Huyn Ph Lc tr n cn thiu
30.00.000 , phiu thu 33.
K ton lp phiu thu 33.
ng thi nh khon : N TK 111: 30.000.000
C TK 131 : 30.000.000
Sau phiu chi km theo ha n 56312111.
* Sau k ton tp hp phiu thu v cc chng t gc km theo ng trnh t
thi gian thnh quyn bng k thu tin. Trang u tin trong bng k thu tin c tng
hp t cc phiu thu nh sau:

SVTH : Chu Th Hng

32

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

CT CP XDGT TTHu
XNXL 12

Bng k chi tit ghi N TK 111- Tin mt


Thng 12 nm 2009
Chng t
S ngy
25 01/12
26 03/12
27 07/12
28 10/12
29 18/12
30 22/12
31 28/12
32 30/12
33 31/12

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

Ngy 31 thng 12 nm 2009


Ngi ghi s
( k )

K ton trng
( k)

* Hng ngy k ton cn c vo phiu thu v nht k chng t s 1 vo bng k s 1.

SVTH : Chu Th Hng

33

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

S d cui thng : 9.055.800


SVTH : Chu Th Hng

34

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

Ngy 31 thng 12 nm 2009


Ngi ghi s
( k )

SVTH : Chu Th Hng

K ton trng
( k)

35

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

*Hng ngy k ton cn c PT, PC vo s k ton chi tit qu tin mt.


CT CP XDGT TTHu
XNXL 12
Ngy

Chng t
S PT S PC

S CHI TIT QU TIN MT


Thng 12 nm 2009
Din gii

TK i
ng

Mu s S07a-DN
VT : ng

Thu

S tin
Chi

S d u k

30.200.000

Thu tin bn gch 6


511,3331
5.500.000
l A
Thanh ton lng
02/12
110
334
14.652.000
cng nhn
Rt TGNH nhp
03/12
26
112
13.000.000
qu
Thanh ton tin
03/12
111
152,1331
4.400.000
mua thp V
Nhn tin vn cp
07/12
27
411
50.000.000
trn cp
Thanh ton tin th 6278,1331
08/12
.
112
4.939.000
nghim
Thu n DNTN
10/12
28
131
20.000.000
Hng Tm
Thanh ton lng
Cty CP XDGTTTHu
S334
CI
Mu s 20.700.000
S05-DN
10/12
113
vn phng T 11
XNXL12 Dng tm ngTi
111- Tin mt
tin khon141
11/12
114
50.000.000
Nm
2009
nhn cng
Thanh ton chi ph 6278,1331
15/12
115
5.167.000
vn phng
Nhn tin ng
18/12
131
50.000.000
trc
S 29
d u nm
ton in
18/12 N
116C Thanh
6278
1.886.200
nc vn phng
13.133.025
Vay ngn hn ngn
22/12
30
311
30.000.000
hng
Tr n DNTN An
22/12
117
331
( VT :80.000.000
ng )
Anh
Ghi C31cc TK i ngThu tin BHXH
28/12
138
2.900.000
Thng 1
.......
Thng
12
Lu k
N vi cc TK ny BHYT,BHTN q4
Dng hon ng
30/12
141
1.200.000 143.000.000
TK 11232
13.000.000
thng trc
Thu n CT TT y t
0
31/12
33
131
30.000.000
Ph Lc
TK 131
100.000.00
900.000.000
ng trc tin mua
31/12
118
331
42.000.000
0
xi mng
Cng
220.600.000
223.744.200
TK 138
2.900.000
15.000.000
S d
TK141
1.200.000
38.000.000
01/12

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

GVHD : Nguyn Th Song Ton

* Sau khi vo s ci TK 111, k ton i chiu vi s chi tit qu tin mt v s


qu (ca th qu) kim tra.
* Vo ngy 31 thng 12, sau khi vo s ci TK 111 th k ton tin hnh kim k
qu tin mt, theo mu di y:

SVTH : Chu Th Hng

37

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

Cty C XDGT TTHu

Cng ha x hi ch ngha Vit Nam

XNXL 12

c lp -T do - Hnh phc
BIN BN KIM K QU TIN MT

Hm nay, ngy 31 thng 12 nm 2009 vo 15h ti XNXL 12, chng ti


gm :
1. Vn Khi

Chc v : Gim c

2. L Th Ngc nh

Chc v : K ton trng

3. L Th Hi Yn

Chc v : Th qu

Tin hnh kim k , i chiu qu tin mt tn n ngy 31/12/2009 :


-

PT n s 33 ngy 31/12/2009

PC n ngy 31/12/2009

Tin tn qu trn chng t l : 9.055.800


Tin tn qu trn thc t : 9.056.000 (Chn triu khng trm nm mi
su nghn ng chn )
Loi tin :- 500.000: 10 t x 500.000 = 5.000.000
- 200.000: 10 t x 200.000

= 2.000.000

- 100.000: 10 t x 100.000 = 1.000.000


- 50.000: 21 t x 50.000

= 1.050.000

- 5.000 : 1 t x 5.000

5.000

- 1.000: 1 t x1.000

1.000

Cng :

9.056.000

Chnh lch thc t so vi chng t l 200 .


Cng vic kim qu kt thc 16h cng ngy.
Bin bn lp thnh 02 bn : 01 bn lu XN, 01 bn lu ti Cty CP
XDGT TTHu.
Th qu
( k)

Ngy 31 thng 12 nm 2009


K ton trng
( k)

Gim c
( k

2.2. K ton tin gi ngn hng


2.2.1. Chng t s dng
SVTH : Chu Th Hng

38

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

GVHD : Nguyn Th Song Ton

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

Hng ngy, cn c vo chng t gc, GBN, GBC k ton vo s tin gi ngn


hng.T GBC k ton vo bng k s 2, GBN k ton vo NKCT s 2.
Cui thng, k ton ly s liu trn bng k s 2, NKCT s 2 ln s ci TK 112
ng thi i chiu vi s tin gi ngn hng.
2.2.5. Cc nghip v kinh t pht sinh lin quan n tin gi ngn hng
2.2.5.1.Cc nghip v kinh t pht sinh gim tin gi ngn hng
Cc nghip v kinh t pht sinh lin quan n gim tin gi ngn hng ca XN ch
yu l tr n khch hng, thanh ton lng cho cng nhn, tr n tin vay, tr li...

SVTH : Chu Th Hng

40

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

a) Quy trnh hch ton:


GBN(Bng k ghi c ) Nht k chng t s 2 S ci TK 112

S tin gi ngn hng


Cn c vo GBN ca Ngn hng, hng ngy k ton vo s tin gi ngn hng v
NKCT s 2. Cui thng, k ton vo s ci TK 112.
b) Cc nghip v pht sinh:
Trong thng 12 nm 2009 XN c cc nghip v pht sinh gim TGNH nh sau:
Nghip v 1: Ngy 01 thng 12, Ngn hng chuyn tin gi theo U nhim chi
s 15, s tin 22.00.000 v vic XN mua 2.000 kg thp V ca Cty TNHH Nguyn Danh
theo Ho n GTGT 004938, gi mua cha thu l 10.000 /kg, thu sut thu GTGT
10%. Cng ngy XN nhn c GBN s 10 ca ngn hng.
K ton hch ton : N TK 152 : 20.000.000
N TK 1331 : 2.000.000
C TK 112 : 22.000.000
Sau GBN s 10 km theo cc chng t gc gm: UNC 08, PNK 92, ho n
GTGT s 004938.
NGN HNG U T V PHT TRIN VIT NAM
GIY BO N
Ngy 01 thng 12 nm 2009
n v tr tin : XNXL 12, Cty CP XDGT TTHu
a ch : 246/25 Hng Vng, TP Hu
n v nhn tin : Cty TNHH Nguyn Danh
Ni dung thanh ton : Tr tin mua thp V.
S tin :22.000.000
Vit bng ch : Hai mi hai triu ng chn.

S: 10

PHN DO NGN
HNG GHI
TK N :
TK C:

S ph
( k )

K ton
( k )

SVTH : Chu Th Hng

K ton trng
( k )

Th trng n v
( k )

41

Chuyn tt nghip

GVHD : Nguyn Th Song Ton


U NHIM CHI
Chuyn khon, chuyn tin, th in

S: 08

Ngy 01 thng 12 nm 2009


PHN DO NGN
HNG GHI
TK N :
TK C :
Tn n v tr tin : XN XL 12, Cty CPXDGTTTHu
S ti khon : 5518111113518
Ti Ngn hng u t v pht trin Vt Nam chi nhnh TTHu
Tn n v nhn tin : Cty TNHH Nguyn Danh
S ti khon 5011000002551
Ti ngn hng u t v pht trin Vit Nam
S tin vit bng s
S tin bng ch : Hai mi hai triu ng chn
20.000.000
Ni dung thanh ton : Tr tin mua thp.
n v tr tin
K ton Ch ti khon
( k ) ( k )

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

GVHD : Nguyn Th Song Ton

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

Tn hng ha, dch v


B
Thp V

VT
C
Kg

S lng
1
2.000

n gi
2
10.000

Thnh tin
3=1*2
20.000.000

Tng tin hng ha , dch v :


20.000.000
Thu GTGT : 10%
Tin thu GTGT :
2.000.000
Tng gi tr thanh ton :
22.000.000
S tin vit bng ch: Hai mi hai triu ng chn.
Ngi mua
Ngi bn
Th trng n v
( k)
( k )
( k)

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

SVTH : Chu Th Hng

43

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

Km theo GBN s 12 l giy rt tin v phiu thu 26 (Bn sao t bn gc trong


bng k ghi n TK 111)
Nghip v 4: Ngy 15 thng 12, XN thanh ton lng cng nhn hng mc A cng
trnh cty CP Xe khch TTHu s tin 52.000.000 theo ho n s 007523, GBN s 13.
K ton hch ton : N TK 334 : 52.000.000
C TK 112 : 52.000.000
Km theo GBN s 13 l ha n s 0055345.
Nghip v 5: Ngy 28 thng 12, XN tr n vay ngn hn K 86 s tin 86.000.000 ,
GBN s 14.
K ton hch ton : N TK 331 : 32.000.000
C TK 112 : 32.000.000
Km theo GBN 13 l K vay tin s 86 .
Nghip v 6: Ngy 31 thng 12 ngn hng thu ph BSMS thng 11 ca XN l
92.300 , GBN s 15.
K ton hch ton : N TK 627 : 92.300
C TK 112 : 92.300
Km theo GBN s 15 l chng t giao dch.
*Cui thng cn c vo cc GBN k ton tp hp thnh bng k ghi C TK 112.

SVTH : Chu Th Hng

44

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

Cty CPXDGT TTHu

Bng k ghi c TK 112 Tin gi ngn hng

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

Tr tin li vay ngn hng


Rt tin gi nhp qu

13 15/12

Thanh ton lng CN

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

Ngy 31 thng 12 nm 2009


Ngi ghi s
( k )

K ton trng
( k)

*Hng ngy k ton cn c vo GBN ghi v NKCT s 2.


SVTH : Chu Th Hng

45

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

Cty CPXDGT TTHu

NHT K CHNG T S 2

XNXL12

Ghi c TK 112 Tin gi ngn hng

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

Ghi c TK 112 , ghi N ccTK

Din gii

111

Chuyn khon tr tin

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

Thanh ton lng CN

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

ghi s ci ngy 31 thng 12 nm 2009


Ngy 31 thng 12 nm 2009
Ngi ghi s
( k )

SVTH : Chu Th Hng

K ton trng
( k)

Gim c XN
( k)

46

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

2.2.5.2. Nghip v kinh t pht sinh tng tin gi ngn hng


Cc nghip v kinh t pht sinh lin quan n tng tin gi ngn hng ca XN ch
yu l khch hng tr tin bng chuyn khon, vay tin ngn hng
a)Quy trnh hch ton :
GBC(Bng k ghi N ) Bng k s 2 S ci TK 112

S tin gi ngn hng


Cn c vo GBC ca ngn hng k ton vo s tin gi ngn hng, bng k s 2,
cui thng vo s ci TK 112.
b)Nghip v kinh t pht sinh:
Trong thng 12 nm 2009, XN c cc nghip v pht sinh tng TGNH nh sau:
Nghip v 1: Ngy 01 thng 12, XN nhn GBC ca ngn hng s 15 s tin
72.000.000 v Cty CP xe khch Hu tr n cng trnh hng mc A giai on 1.
K ton hch ton : N TK 112 : 72.000.000
C TK 131 : 72.000.000
Km theo GBC 15:
NGN HNG U T V PHT TRIN VIT NAM
GIY BO C

S: 15

Ngy 01 thng 12 nm 2009


PHN DO NGN
HNG GHI

n v tr tin : Cng ty CP Xe khch Hu


TK N :
a ch : 94 Hng Vng, TPHu
TK C :
n v nhn tin : XN XL 12, Cty CPXDGTTTHu
Ni dung thanh ton : Thanh ton Hng mc A, giai on.
S tin :72.000.000
Vit bng ch : By mi hai triu ng chn.
S ph
( k )

K ton
( k )

SVTH : Chu Th Hng

K ton trng
( k )

Th trng n v
( k )

47

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

Km theo GBC s 16.


Nghip v 3: Ngy 09 thng 12, Cp trn chuyn khon cho vay tin, s tin
35.000.000 , GBC s 17.
K ton hch ton :

N TK 112 : 35.000.000
C TK 336 : 35.000.000

Km theo GBC s 17.


Nghip v 4 : Ngy 17 thng 12, DNTN Hng Tm tr n s tin 13.314.000 .
Cng ngy ngn hng gi GBC 17.
K ton hch ton : N TK 112 : 13.314.000
C TK 131 : 13.314.000
Km theo GBC s 18.
* T cc GBN k ton tp hp thnh bng k ghi C TK 112 .
Cty CPXDGT TTHu
XNXL12

Bng k ghi n TK 112 Tin gi ngn hng


Thng 12 nm 2009
VT : ng

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 )

SVTH : Chu Th Hng

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

GVHD : Nguyn Th Song Ton

*Hng ngy k ton cn c vo GBC v s v NKCT s 2 vo bng k s 2.


Cty CPXDGT TTHu

BNG K S 2

XNXL12

Mu s S04 b - DN

Ghi n TK 112 Tin gi ngn hng


Thng 12 nm 2009
VT: ng
Ghi n TK 112 , Ghi C cc TK

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)

SVTH : Chu Th Hng

K ton trng
( k)

49

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

* Hng ngy k ton cn c vo GBN. GBC vo s tin gi ngn hng :


Cty CP XDGT TTHu
Mu s S 02 DN
XNXL 12
S TIN GI NGN HNG
Ni m TK : Ngn hng u t v pht trin Vit Nam
S hiu TK : 518100003518
Loi tin gi : VN
VT : ng
Ngy
Chng t
S tin
TK i
ghi
Ni dung
ng
SH Ngy
Thu
Chi
Cn li
s
S d u k
3.013.025
Khch hng tr
01/12 15 01/12
72.000.000
75.013.025
n bng CK
CK tr tin mua
01/12 10 01/12
152,1331
22.000.000 55.013.025
hng
Tr tin li vay
02/12 11 02/12
635
503.200 52.509.825
ngn hng
Rt tin gi NH
03/12 12 03/12
111
13.000.000 39.509.825
nhp qu
Thu tin hon
08/12 16 08/12
133
19.400.211
58.900.036
thu
Vay tin cp
09/12 17 09/12
336
35.000.000
93.910.036
trn bng CK
Thanh ton
15/12 13 15/12
334
52.000.000 41.910.036
lng CN
Thu n khch
17/12 18 17/12
131
13.314.000
55.224.036
hng
Tr n gc vay
28/12 14 28/12
311
32.000.000 23.224.036
ngn hn
Ngn hng thu
31/12 15 31/12
627
92.300 23.131.736
ph BSMS
Cng pht sinh
139.714.21 119.595.50
1
0
S d cui k
23.131.736
Ngy 31 thng 12 nm 2009
Ngi ghi s
K ton trng
Gim c
( k)
( k)
( k)

* Sau khi ln s ci TK 112, k ton i chiu vi s tin gi ngn hng kim


tra.
*Cui thng k ton cn c vo s liu trn Nht k chng t s 2 v Bng k s
2 vo s ci TK 112.

SVTH : Chu Th Hng

50

Chuyn tt nghip
Cty CP XDGT TTHu
XNXL 12

GVHD : Nguyn Th Song Ton


Mu s S 05 DN
S CI
Ti khon 112- Tin gi ngn hng
Nm 2009

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

Ngy 31 thng 12 nm 2009


K ton trng
Gim c
( k)
( k

2.3. K ton tin ang chuyn


* Hin nay XN khng s dng ti khon 113 Tn ang chuyn hch ton

SVTH : Chu Th Hng

51

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

KT LUN V KIN NGH


* Kt lun:
Qua thi gian thc tp ti XNXL 12 thuc Cty CP XDGT TTHu gip ti c
thm nhiu kin thc thc t v nhn thc su v k ton vn bng tin ti XN.
Vi mc tiu hon thin b my k ton cng nh nng cao hiu qu sn xut kinh
doanh, trong qu trnh hot ng XN lun lun i mi, ci tin phng php lm vic v
t chc iu hnh 1 cch hp l nht. Trong iu kin nn kinh t nhiu thnh phn nh
hin nay, cc DN cnh tranh ngy cng gay gt trong hu ht tt c cc nghnh v nghnh
xy dng cng vy. ng trc hon cnh , CBCNV ton XN khng ngng n lc
phn u nng cao trnh tay ngh cht lng cc cng trnh c m bo ph hp
vi nhu cu ca th trng v chc nng nhim v ca XN. Kt qu t c l XN vn
hot ng kinh doanh c hiu qu, hon thnh k hoch cp trn ra v ng vng trn
th trng xy dng TTHu bng chnh ni lc ca mnh.
Trong nhng nm qua, XN t c nhng thnh tch ng khch l. B phn
k ton cng ng vai tr quan trng, v c th hin thng qua nhng con s bit ni
ca XN. Mc d khi lng cng vic kh nhiu v phc tp nhng k ton vin hon
thnh mt cch xut sc nh vo trnh chuyn mn, tay ngh kt hp vi phn mm k
ton v hn ht chnh l s say m nhit huyt vi ngh, vi XN ca k ton vin.
Nhn chung cng tc hch ton k ton ti XN ni chung v phn hnh k ton vn
bng tin ni ring tng i hon chnh, r rng, d hiu v tng t nh qu trnh hch
ton l thuyt m ti c hc trng. Song XN vn dng l thuyt vo thc tin
1 cch linh ng, sng to nhm ph hp v p ng c yu cu hch ton ca XN.
iu ny gp phn khng nh vo s thnh cng ca XN trong thi gian qua.
* Nhn xt chung v cng tc k ton ti XN: Qua thi gian thc tp ti XN XL
12, ti thy XN c nhng u im v hn ch sau y:
- u im :
+ i ng cn b nhn vin k ton c trnh chuyn mn, o c ngh nghip
v nhy bn trong cng tc hch ton. Cng tc k ton pht huy tt vai tr, chc nng
ca mnh trong hot ng SXKD ca XN. Ngoi ra k ton cn kp thi x l cc nghip
SVTH : Chu Th Hng

52

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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.

SVTH : Chu Th Hng

53

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

- S ci cc ti khon XN nn ly s liu trn cc NKCT ca cc ti khon lin


quan nhm vic kim tra v i chiu s liu vi cc k ton phn hng khc c d
dng, chnh xc, khch quan hn khi ly trn chnh bng k ca ti khon .

SVTH : Chu Th Hng

54

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

TI LIU THAM KHO


- Bi ging Ti chnh doanh nghip, Th.s Nguyn Vn Chng H Kinh t Hu
- Gio trnh Phn tch bo co ti chinh, PGS.TS Nguyn Nng Phc, NXB H
KTQD 2007.
- K ton ti chnh, Th.s Phan cDng- NXB H QG TP H Ch Minh.
- Nguyn l k ton Nh xut bn Thng k, 2007.
- H thng chng t k ton Ban hnh theo Q s 15/2006/Q-BTC Ngy
23/03/2006 ca B Ti Chnh.

SVTH : Chu Th Hng

55

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

DANH MC S BNG BIU


S 1: T chc b my qun l ca XN XL 12.........................................................5
S 2: S b my t chc k ton XN XL 12.......................................................14
S 3: Trnh t lun chuyn chng t k ton ........................................................15
S 4: Trnh t ghi s k ton theo hnh thc NKCT..............................................17
S 5: Trnh t ghi s k ton theo hnh thc k ton my ....................................18
Bng 1: Tnh hnh lao ng ca XN qua 2 nm 2008, 2009 .......................................7
Bng 2: Tnh hnh ti sn v ngun vn ca XN qua 2 nm 2008,2009.....................9
Bng 3: Tnh hnh kt qu sn xut kinh doanh ca XN qua 2 nm 2008, 2009 .....12

SVTH : Chu Th Hng

56

Chuyn tt nghip

GVHD : Nguyn Th Song Ton

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

SVTH : Chu Th Hng

57

Chuyn tt nghip

SVTH : Chu Th Hng

GVHD : Nguyn Th Song Ton

58

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