Bao Cao Kien Tap Vinaconex 6 (Hoan Chinh)

MC LC
DANH MC S BNG BIU.1

LI M U..2
PHN 1: TNG QUAN V CNG TY C PHN VINACONEX 6...3
1.1. Lch s hnh thnh v pht trin.............................................................3

1.1.1. S thnh lp...3
1.1.2. Vic nim yt.3
1.1.3. Qu trnh pht trin4
1.2. c im kinh doanh v t chc sn xut kinh doanh..5

1.2.1. c im kinh doanh.5
1.2.2. c im t chc sn xut kinh doanh..8
1.3. c im t chc qun l.....9

PHN 2: THC TRNG T CHC HCH TON K TON
TI CNG TY C PHN VINACONEX 6.13
2.1. c im t chc b my k ton..13
2.2. c im vn dng ch , chnh sch k ton.15
2.2.1. c im vn dng h thng chng t k ton...16
2.2.2. c im vn dng h thng ti khon k ton...18
2.2.3. c im vn dng h thng s k ton..18
2.2.4. c im vn dng h thng bo co k ton.20
2.3. c im t chc mt s phn hnh k ton ch yu..21
2.3.1. Phn hnh k ton tng hp chi ph sn xut v tnh gi thnh...21
2.3.2. Phn hnh k ton ti sn c nh41
PHN 3: NH GI THC TRNG CNG TC K TON
TI CNG TY C PHN VINACONEX 6.47
3.1. Nhng u im47
3.1. Nhng tn ti...49
KT LUN51
DANH MC TI LIU THAM KHO...52
Bo co kin tp
Cng ty cp Vinaconex 6
DANH MC S BNG BIU

S
S 01: S t chc sn xut kinh doanh..8
S 02: S t chc b my qun l..9
S 03: S t chc b my k ton13
S 04: Quy trnh ghi s k ton.20
S 05: Quy trnh hch ton ti sn c nh42
BNG
Bng 01: Kt qu hot ng SXKD 2005,2006,2007 v qu I/2008...4
Bng 02: C cu doanh thu cc mng hot ng nm 2005,2006,2007..5
BIU
Biu 01: Ha n gi tr gia tng....24
Biu 02: Chng t ghi s 151gs 25
Biu 03: S chi tit ti khon 621...26
Biu 04: S ci ti khon 621.27
Biu 05: Bng k chng t chi ph nhn cng trc tip.29
Biu 06: S chi tit ti khon 622..30
Biu 08: S chi tit ti khon 623..33
Biu 10: S chi tit ti khon 627836
Biu 12: S chi tit ti khon 1541.39
Biu 14: Bng phn b khu hao ti sn c nh44
Bo co kin tp
LI M U
Sau mt thi gian hc tp trn ging ng, Ban gim hiu v Khoa k
ton trng i hc Kinh t quc dn to iu kin cho sinh vin lp kim ton
c i kin tp v cng tc k ton trong thc t. Trong thi gian t 19/5 n
19/7 nm 2008 em c qu trnh kin tp ti cng ty c phn Vinaconex 6 trc
thuc Tng cng ty xut nhp khu xy dng Vit Nam VINACONEX. Cng ty
c phn Vinaconex 6 l mt trong nhng doanh nghip u ngnh trong lnh vc
xy lp, xy dng dn dng v u t, kinh doanh bt ng sn; cng ty c s
tng trng nhanh chng v vng mnh trong nhng nm gn y.
Qu trnh kin tp gip em cng c kin thc hc v c thm nhng
hiu bit cn thit v cng tc k ton trong thc t mt n v sn xut kinh
doanh thuc lnh vc xy lp.
Em xin gi li cm n chn thnh ti c gio Ths. Nguyn Th Thu Lin,
ngi tn tnh ch bo em trong qu trnh kin tp v gip em hon thnh
bo co kin tp ny.
Sinh vin
Dng Tng
Bo co kin tp
PHN 1:
TNG QUAN V CNG TY C PHN

VINACONEX 6
1.1. Lch s hnh thnh v pht trin

1.1.1. S thnh lp
Cng ty c phn Vinaconex 6 tin thn l x nghip xy dng s 2 trc
thuc Cng ty xy dng v dch v nc ngoi VINACONEX.
Ngy 05/05/1993 thnh lp theo quyt nh s 168A/BXD TCLD vi tn
gi Cng ty xy dng s 6, trc thuc Tng cng ty xut nhp khu xy dng Vit
Nam VINACONEX.
Ngy 30/06/2000 theo quyt nh s 890/Q BXD ca B trng B xy
dng, cng ty chnh thc chuyn i thnh cng ty c phn trong Nh nc
nm gi 51% vn iu l (vn iu l 50.000.000.000 VND). Cng ty c:
Tn giao dch y
: Cng ty c phn Vinaconex 6
Tn ting Anh
: Vinaconex 6 Joint Stock Company
Tn vit tt
: Vinaconex 6., JSC
Tr s
:
Vn phng 1 - Khu th Trung Ho - Nhn Chnh
Ph Hong o Thu - P.Trung Ho - Q.Cu Giy
TP H Ni
Giy CNKKD
: s 0103000087 do S K hoch v u t thnh ph
H Ni cp ln u ngy 17/7/2000, ng k thay
i ln th 4 ngy 28/6/2007
1.1.2. Vic nim yt

Ngy 28/01/2008 c phiu ca Cng ty chnh thc giao dch phin u tin
ti Trung tm giao dch chng khon H Ni theo quyt nh s 23/Q-TTGDHN
ngy 18/01/2008 ca Gim c Trung tm giao dch chng khon H Ni v vic
chp thun nim yt c phiu.
Bo co kin tp
Cng ty c phn Vinaconex 6 c nim yt trn HASTC vi m c phiu

VC6, tng s lng c phiu nim yt l 4.000.000 c phiu ph thng c mnh
gi 10.000 VND/ 1 c phiu.
1.1.3. Qu trnh pht trin

Cng ty c phn Vinaconex 6 l n v c truyn thng v a dng ha
cng tc xy lp, hin l mt trong nhng doanh nghip hng u ca
VINACONEX v l n v xy lp u tin ca Tng cng ty c chuyn i
thnh Cng ty c phn. Trong nhng nm gn y nh s pht trin vng vng
trong kinh doanh v ch trng a dng ha sn phm nn uy tn ca Vinaconex 6
ngy cng c nng cao trn th trng. Cc ch tiu sn xut kinh doanh lun
tng cao v n nh t 15% n 30% hng nm. Nhiu ch tiu u tng trng
hn 10 ln so vi trc khi c phn ha, c bit l li nhun, doanh thu.
BNG 01
Kt qu hot ng kinh doanh 2005, 2006, 2007 v qu I/2008

n v: triu ng
CH TIU
Tng gi tr ti sn
Doanh thu thun
Gi vn hng bn
Li nhun thun t HKD
Li nhun khc
Li nhun trc thu
NM 2005
98.635
116.399
109.170
2.763
54
2.817
NM 2006
116.160
159.665
149.212
4.164
196
4.360
NM 2007
QU I
NM 2008
190.068
208.743
192.923
7.938
69
8.008
210.990
69.759
65.367
2.476
42
2.518
Ngun: Bo co ti chnh c kim ton nm 2005, 2006, 2007 v

Bo co ti chnh qu I nm 2008
Qu trnh tng vn iu l ca cng ty din ra 3 ln vo cc nm 2004,
2006 v 2007. Vi s vn iu l ban u l 6.5 t ng vo nm 2000, Cng ty
khng ngng tng vn kinh doanh, nng cao nng lc ti chnh p ng kh
nng u t v thi cng cc cng trnh ln, t 50 t ng vo thi im hin ti.
Bo co kin tp
Hin ti Cng ty c phn Vinaconex 6 l doanh nghip hng I tin phong

trong vic u t cc cng ngh xy dng mi, u t cng ngh, thit b tin tin
nng cao nng lc thi cng tt c cc lnh vc: dn dng, cng nghip, h tng,
in nc, giao thng, cp thot nc, x l mi trng..., thc hin chin lc
to ngun pht trin sn xut kinh doanh ngy cng hiu qu; p dng h thng
qun l cht lng ISO 9001:2000 bo m cht lng sn phm, dch v ca
cng ty.
a bn hot ng ca cng ty vn rng khp cc tnh thnh nh: H Ni,
Qung Ninh, Ho Bnh, H Ty, Yn Bi, Cao Bng, Thanh Ho, Thi Bnh, T.P
H Ch Minh, Hu... Cng ty hon thnh ng tin , k thut, m thut, bo
m cht lng cao nhiu cng trnh cng nghip, dn dng c quy m ln, phc
tp, tiu biu nh: Nh my xi mng Chingfong Hi Phng; Trung tm giao dch
quc t s 2 Lng H (nay l Tr s Ngn hng NN v PTNT Vit Nam); Trung
tm bo ch 37 Hng Vng; Cc nh my Khu cng nghip Bc Thng Long H Ni; Cc khu chung c Trung Ho - Nhn Chnh (Vinaconex), M nh,
Vimeco; Nh my xi mng Cm Ph, Yn Bnh; D n cp nc Sng - H
Ni,
Vi thnh tch t c nh trn, trong nhiu nm lin cng ty c phn
Vinaconex 6 c nhn c v bng khen ca Th tng Chnh ph, B xy
dng v cng on ngnh cng nh bng chng nhn cht lng cng trnh ca
B xy dng v nhiu c quan ban ngnh t trung ng n a phng.
1.2. c im kinh doanh v t chc sn xut kinh doanh

1.2.1. c im kinh doanh
Cc hot ng kinh doanh chnh :
Hot ng xy lp, xy dng dn dng: l sn phm truyn thng mang li

doanh thu v li nhun ch yu cho cng ty, c th thy r iu qua bng c
cu doanh thu ca cc mng hot ng ( n v 1000) :
BNG 02
n v: nghn ng
Bo co kin tp
Ch tiu
2005
Doanh thu
Hot ng xy lp
Hot ng khc
115.729.241
670.163
99,42
0,58
Tng cng
116.399.404
100
2006
Doanh thu
159.323.145
342.688
159.665.833
2007
Doanh thu
99,79
0,21
208.472.078
271.366
99,87
0,13
100
208.743.444
100
Hot ng xy lp, xy dng dn dng ca cng ty bao gm :

+ Nhn thu xy lp cc cng trnh xy dng dn dng v cng nghip,
cng trnh k thut h tng, cc khu th v khu cng nghip, thi cng cc loi
nn mng, cng trnh quy m ln, cc cng trnh ng giao thng, cu, ng
b, cc cng trnh thu li quy m va (knh, mng, , k, cng, trm bm...).
+ Xy dng ng dy v trm bin th n 35 KV, lp t kt cu thp,
cc thit b c in, nc, iu khng, thng tin tn hiu, trang tr ni ngoi tht.
Hot ng u t v kinh doanh bt ng sn: l mt hot ng pht trin
nhanh chng v ha hn mang li nhiu li nhun cho cng ty. Hai d n tiu biu
m cng ty lm ch u t l d n khu bit th nh vn Vinaconex 6 i Li
v d n cng trnh hn hp vn phng kt hp nh cao tng H10 Thanh Xun
Nam.
Hot ng cc lnh vc khc nh: dch v t vn qun l d n cng trnh,
kinh doanh xut nhp khu hng ho, xut khu lao ng, xut khu xy dng v
cc ngnh ngh khc trong phm vi ng k v ph hp vi quy nh ca php
lut.
Nguyn vt liu
Cng ty hot ng ch yu trong lnh vc xy dng cng trnh nn ngun
nguyn liu ch yu l vt liu xy dng c bn nh : xi mng, st, thp, ct, ,
si. Nguyn vt liu xy dng ti cc cng trnh do cng ty thi cng trong nhng
nm qua c khong 97% c ngun gc trong nc hoc c lin doanh sn xut
trong nc, 3% cn li l nguyn vt liu nhp ngoi.
Trong nhng nm gn y, s bin ng gi nguyn vt liu, c bit l vt
liu xy dng theo chiu hng ngy cng tng khin chi ph sn xut ca cng ty
tng dn qua cc nm gy kh khn cho cng ty v nh hng khng tt n hiu
qu sn xut kinh doanh ca cng ty. gim thiu s nh hng ca bin ng
7
Bo co kin tp
gi nguyn vt liu, cng ty thc hin cc bin php thng tho vi ch u t

iu chnh gi nguyn vt liu, nhn cng theo chnh sch ca nh nc ti tng
thi im, giai on. Mt khc cng ty s dng gi tr tm ng hp ng (theo quy
nh) v vn ca cng ty mua vt liu d tr cho hp ng k kt.
Cng ngh
Trong nhng nm qua, cng ty khng ngng hon thin, tm ti pht trin
v p dng cng ngh mi vo qun l v thi cng xy dng cc cng trnh ln v
quy m, phc tp cng nh nhng cng trnh a dng v tnh cht c bit l
cng ngh thi cng nh cao tng, nhm to ra mt chu trnh khp kn trong cng
tc thi cng xy lp.
Cng ty thc hin u t h thng my mc thit b thi cng ng b t my
xc, my i, xe t vn chuyn n cn trc thp, my pht in, vn thng lng
ch hng, ch ngi, ct pha, gio chng chu lc, gio hon thin ng b n
cc thit b dng c, thit b kim tra, hon thin ng b khc p ng nhu
cu thi cng t xy lp, sn xut cng nghip cho thc hin cc d n u t yu
cu k thut cao.
Ngoi ra, qua qu trnh thi cng thng xuyn, lm thu ph trc tip cho
cc nh thu chnh ln ca Nht Bn nh Sumitomo, Obayashi, Taisei, Zenitaka
ti cc d n nh my ti cc khu cng nghip, cng ty c phn Vinaconex 6
hc hi cng nh tch lu c rt nhiu kinh nghim trong lnh vc cng ngh thi
cng cng nh trnh qun l iu hnh tin tin ca cc nh thu ln trn th
gii.
Bn cnh , cng ty cng thng xuyn cp nht cc cng ngh thi cng
mi nht, c cc cn b cng nhn vin i hc cc lp o to bi dng nghip
v mi, cc lp t vn gim st, qun l v u t, khuyn khch cn b k thut
i hc cao hc nng cao trnh
Bo co kin tp
1.2.2. c im t chc sn xut kinh doanh

S 01
TCT VINACONEX
VN PHNG CNG TY
VINACONEX 6
Cc Ban
Qun l d n
Cc Ban ch huy
Cng trnh
Cc i
Xy dng
Cc i
Cng trnh
V c im t chc sn xut kinh doanh, cng ty trc tip iu hnh cc

n v trc thuc theo m hnh: Cng ty i xy dng, Cng ty Ban ch huy
cng trnh, Cng ty i cng trnh.
Cc i xy dng, i cng trnh, ban ch huy cng trnh l cc n v sn xut
c chc nng thi cng cc cng trnh c cng ty giao hoc giao khon, m rng
tm kim cc cng trnh pht trin.
Ban qun l d n c chc nng thc hin cc d n u t ca cng ty.
Bo co kin tp
1.3. c im t chc qun l

S 02
H C NG
HI NG QUN TR
BAN KIM SOT
BAN GIM C
K TON TRNG
Phng
KHKT
&
QLDA
Phng
T chc
Hnh
chnh
Phng
u t
Ban
Vt t
Thit b
C gii
Phng
Ti chnh
K
ton
Ban
Qun l
d n
i hi ng c ng: i hi ng c ng l c quan c thm quyn cao
nht ca cng ty, quyt nh cc vn lin quan ti phng hng hot ng,
vn iu l, nhn s Hi ng qun tr, Ban kim sot v nhng vn khc c
quy nh trong iu l.
Hi ng qun tr: Hi ng qun tr do i hi ng c ng bu ra, l t
10
Bo co kin tp
chc qun l cao nht ca cng ty gia hai k i hi c ng, Hi ng qun tr

bu ra Ch tch Hi ng qun tr v b nhim Gim c, ngi iu hnh cng
vic kinh doanh hng ngy ca cng ty, chu trch nhim trc Hi ng qun tr
v php lut v vic thc hin cc quyn v nhim v c giao.
Hi ng qun tr l c quan qun l cng ty, c ton quyn nhn danh cng ty
quyt nh, thc hin cc quyn v ngha v ca cng ty khng thuc thm quyn
ca i hi ng c ng.
Ban kim sot: Ban Kim sot do i hi ng c ng bu ra, c trch
nhim kim tra bo co ti chnh hng k, xem xt cc bo co ca cng ty v cc
h thng kim sot ni b v cc nhim v khc thuc thm quyn c quy nh
trong iu l.
Gim c: Gim c ca cng ty c nhim v iu hnh cng vic kinh
doanh hng ngy ca cng ty; chu s gim st ca Hi ng qun tr v chu trch
nhim trc Hi ng qun tr v trc php lut v vic thc hin cc nhim v
c giao; t chc thc hin cc quyt nh ca Hi ng qun tr; t chc thc
hin k hoch kinh doanh v phng n u t ca cng ty sau khi c Hi ng
qun tr ph duyt.
Cc Ph gim c: L ngi gip vic cho Gim c v ph trch cc lnh
vc, cng vic do Gim c phn cng, cc Ph gim c do Hi ng qun tr b
nhim v min nhim theo ngh ca Gim c.
K ton trng : l ngi tham mu, gip vic cho Gim c v cng tc
qun l ti chnh - k ton. K ton trng do Hi ng qun tr b nhim v min
nhim theo ngh ca Gim c.
Nhim v chnh ca cc phng ban, n v
Phng T chc hnh chnh :
- T chc vic hot ng hng ngy ca b my cng ty
- Thc hin vic giao tip v hnh chnh vi bn ngoi
- Theo di, cp nht v ph bin cc vn bn php quy, hng dn v t chc,
nhn s; theo di v qun l cc vn v nhn s
11
Bo co kin tp
- Theo di v thc hin cc cng vic khc lin quan ti t chc, tin lng, bo
h lao ng
- Tham mu, gip vic cho gim c cng ty cc bin php nng cao i sng
cn b cng nhn vin
- Thc hin cc nhim bt thng khc do Ban gim c giao.
Phng K hoch k thut & Qun l d n
- Tham mu gip vic gim c cng ty v k hoch sn xut kinh doanh v cc
chin lc pht trin cng ty.
- Theo di v bo co Ban gim c v tnh hnh thc hin k hoch sn xut
kinh doanh hng k.
- Nghin cu, cp nht cc vn v cng ngh, k thut phc v cho cc lnh
vc sn xut kinh doanh ca cng ty.
- Tm kim, tip th v u thu cc d n.
- Qun l d n, qun l xy dng cc cng trnh, qun l cht lng, tin cc
cng trnh xy dng.
- Theo di v bo co Gim c cng ty tnh hnh thc hin cc d n.
- Tham mu gip vic Gim c cng ty v t chc, bin php thc hin cc d
n.
- Trin khai cng tc an ton lao ng trong cng ty theo cc quy nh hin hnh.
- Tham mu gip vic Gim c cng ty trong cng tc u t chiu su phc v
sn xut kinh doanh.
Phng Ti chnh - K ton:
- Qun l,iu hnh ton b hot ng ti chnh k ton.
- Tham mu cho Hi ng qun tr, Ban gim c v tnh hnh ti chnh v cc
chin lc v ti chnh.
- Lp bo co ti chnh theo chun mc k ton v ch k ton doanh nghip.
- Lp d ton ngun vn, phn b, kim sot vn cho ton b hot ng sn xut
kinh doanh ca cng ty.
- D bo cc s liu ti chnh, phn tch thng tin, s liu ti chnh k ton.
- Qun l vn nhm bo m cho cc hot ng sn xut kinh doanh v vic u
12
Bo co kin tp
t ca cng ty c hiu qu.

- Cng tc thu hi cng n.
- Cng tc chng khon (c phn, c phiu, c ng...)
- Cc cng tc khc theo s phn cng ca lnh o cng ty
Phng u t
- Tham mu gip vic lnh o cng ty v cc d n u t, xy dng pht trin
nh, kinh doanh bt ng sn, sn xut cng nghip ...
- L u mi trong vic qun l v tng hp thng tin lin quan n lnh vc u
t m cng ty thc hin. Xy dng c s d liu v cc d n u t phc v
cho cng tc qun l v trin khai khi c lnh o cng ty ph duyt.
- Lp phng n u t cc d n nh: u t bt ng sn, u t chiu su...
- Xy dng phng n, xc tin thc hin cc th tc trin khao thc hin cc
d n t hiu qu.
- Cc cng tc khc theo s phn cng ca lnh o cng ty.
Ban vt t thit b c gii
- Qun l ton b thit b my mc vt t ca cng ty.
- Khai thc s dng hiu qu cc thit b my mc vt t v p ng yu cu sn
xut kinh doanh cc n v sn xut trong cng ty.
- Qun l bo qun, duy tu bo dng duy tr s hot dng tt, thng xuyn lu
bn ca vt t my mc thit b.
- Thc hin u t hoc hp ng thu thit b my mc vt t khi cng ty c nhu
cu.
- Cc cng tc khc theo s phn cng ca lnh o cng ty.
Ban qun l d n
Gm Ban qun l d n H10 v Ban qun l d n i Li, c nhim v ch huy
thc hin cc d n cng trnh nh kt hp vn phng H10 Thanh Xun Nam
v khu bit th nh vn Vinaconex 6 i Li.
13
Bo co kin tp
PHN 2: THC TRNG T CHC HCH TON K TON

TI CNG TY C PHN VINACONEX 6
2.1. c im t chc b my k ton
S 03
K ton trng
(Trng phng)
Ph phng
K
ton
ngn
hng
K
ton
cng
n
K
ton
thu
K
ton
tin
lng
K
ton
TSC
&
BHXH
K
ton
tng
hp
Th
qu
Phng Ti chnh K ton ca cng ty c phn Vinaconex 6 gm 10

ngi: k ton trng kim trng phng, ph phng v k ton cc phn hnh c
th nh trn s ( trong c 2 k ton tng hp)
Chc nng, nhim v chnh ca cc thnh vin trong phng Ti chnh K
ton:
K ton trng
14
Bo co kin tp
- Tham mu gip vic gim c cng ty v lnh vc ti chnh, k ton, qun l v

iu hnh qu trnh s dng vn ca cng ty.
- Theo di v bo co gim c cng ty tnh hnh s dng vn ca cng ty. Cung
cp kp thi, chnh xc mi thng tin v tnh hnh hot ng, tham mu vi Ban
gim c x l kp thi trong qu trnh iu hnh sn xut.
- iu hnh v phi hp cng vic ca cc nhn vin trong phng Ti chnh K
ton, chu trch nhim lp cc bo co k ton hng qu.
Ph phng
- Ph trch chung cc cng vic trong phng k ton.
- Tham mu gip vic trong cc hot ng ca k ton trng.
K ton ngn hng
- Ghi chp vo s sch lin quan cc nghip v lin quan n thanh ton bng tin
mt, tin gi ngn hng.
- Lp v ghi cc chng t lin quan ti nghip v thanh ton bng tin mt, tin
gi ngn hng
- Thc hin cc th tc cn thit vay vn ngn hng, cc t chc,
K ton cng n
- Theo di cc khon phi thu, phi tr, ng trc ca cng ty vi khch hng v
ngi bn.
- Lp bng cn i chi tit cng n ( cc ti khon 1311, 1388, 141, 338) v bng
cn i chi tit hp ng ( cc ti khon 3311 v 336) theo qu, nm.
K ton thu
- K khai thu VAT u ra, u vo ca cng ty.
- Tng hp thu hng thng, quyt ton thu hng nm.
- Lp bo co tnh hnh ngha v ngn sch Nh nc hng qu, nm.
K ton tin lng
- Tnh lng phi tr cho cn b cng nhn vin t cc chng t i cng trnh
gi v (bng chm cng, )
K ton ti sn c nh v bo him x hi
- Theo di tnh hnh tng, gim ti sn c nh trong cng ty.
15
Bo co kin tp
- Theo di tnh hnh cng c dng c, tnh v phn b chi ph cng c dng c
cho cc cng trnh.
- Tnh v phn b mc khu hao ti sn c nh cho cc cng trnh.
- Tnh cc khon bo him x hi phi tr cn b cng nhn vin.
K ton tng hp
- Hch ton chi ph sn xut v tnh gi thnh sn phm, cng trnh.
- Hch ton tiu th sn phm, xc nh gi vn, doanh thu.
- Lp bng phn tch chi ph v tnh gi thnh cc cng trnh trong nm.
- Lp cc bo co ti chnh hng qu, nm.
Th qu
- Thc hin thu, chi tin mt.
- Kim k qu hng ngy, so snh vi s qu v s liu ca k ton thanh ton.
Ngoi ra, k ton cc phn hnh nh k trn cn phi thc hin cng vic
hch ton chi tit i vi cc cng trnh, hp ng c th c phn cng cho mi
ngi.
2.2. c im vn dng ch chnh sch k ton

- Ch k ton p dng
Cng ty p dng Ch k ton doanh nghip ban hnh theo quyt nh s
15/2006/Q- BTC ngy 20/03/2006 ca B trng B ti chnh.
- K k ton, n v tin t s dng
K k ton nm ca cng ty bt u t ngy 01/01 v kt thc vo ngy
31/12 dng lch hng nm.
n v tin t s dng trong ghi chp k ton l ng Vit Nam (VND).
- Nguyn tc ghi nhn tin v cc khon tng ng tin
Cc nghip v kinh t pht sinh bng ngoi t c quy i ra ng Vit
Nam theo t gi giao dch thc t ti thi im pht sinh nghip v. Ti thi im
cui nm cc khon mc tin t c gc ngoi t c quy i theo t gi bnh
qun lin ngn hng do Ngn hng Nh nc Vit Nam cng b vo ngy kt thc
nin k ton.
16
Bo co kin tp
Chnh lch t gi thc t pht sinh trong k v chnh lch t gi do nh gi

li s d cc khon mc tin t ti thi im cui nm c kt chuyn vo doanh
thu hoc chi ph ti chnh trong nm ti chnh.
- Nguyn tc ghi nhn hng tn kho
Hng tn kho c tnh theo gi gc. Trng hp gi tr thun c th thc
hin c thp hn gi gc th phi tnh theo gi tr thun c th thc hin c.
Gi gc hng tn kho bao gm chi ph mua, chi ph ch bin v cc chi ph lin
quan trc tip khc pht sinh c c hng tn kho a im v trng thi
hin ti.
Gi tr hng tn kho c xc nh theo phng php bnh qun gia quyn.
Hng tn kho c hch ton theo phng php k khai thng xuyn.
- Nguyn tc ghi nhn v khu hao ti sn c nh
Ti sn c nh c ghi nhn theo gi gc. Trong qu trnh s dng, ti sn
c nh c ghi nhn theo nguyn gi, hao mn ly k v gi tr cn li.
Khu hao c trch theo phng php ng thng. Thi gian khu hao
c c tnh nh sau:
+ Nh ca, vt kin trc
05 25 nm
+ My mc, thit b
06 10 nm
+ Phng tin vn ti
06 10 nm
+ Thit b vn phng
03 10 nm
+ Thng hiu Vinaconex
03 nm
- Phng php tnh thu gi tr gia tng
Tnh thu gi tr gia tng theo phng php khu tr.
2.2.1. c im vn dng h thng chng t k ton

H thng chng t k ton p dng ti cng ty c phn Vinaconex 6 tun
theo quyt nh s 15/2006/Q BTC ngy 20/03/2006 ca B trng B ti
chnh v thc hin theo ng ni dung, phng php lp, k chng t theo quy
nh ca Lut k ton s 03/2003/QH11 ngy 17/06/2003.
Quy trnh lp v lun chuyn chng t cng ty c phn Vinaconex 6:
- Lp chng t hoc tip nhn chng t t bn ngoi
17
Bo co kin tp
Cc nghip v kinh t, ti chnh pht sinh phi c lp chng t k ton

thch hp v kp thi. Cc chng t c th do nhn vin phng k ton lp hoc do
cc i xy dng gi ln hch ton.
- Kim tra chng t
Cc chng t k ton phi c y cc yu t theo quy nh ( tn, s hiu,
ngy thng, ni dung, ch k cc bn lin quan, ) v m bo tnh hp l, hp
l, hp php lm c s cho cc ghi chp k ton v i chiu khi cn thit.
i vi nhng chng t k ton lp khng ng th tc, ni dung v ch s
khng r rng th ngi chu trch nhim kim tra hoc ghi s phi tr li, yu cu
lm thm th tc v iu chnh sau mi lm cn c ghi s.
- Phn loi chng t, nh khon v ghi s k ton
Cc chng t c tng hp v phn loi cho tng cng trnh lin quan. Mi
nhn vin k ton vi cng trnh c th c phn cng phi nh khon v ghi
chp vo Chng t ghi s cng nh nhp s liu vo phn mm k ton ang s
dng.
- Bo qun, lu tr v hy chng t
Trong nin k ton khi bo co quyt ton nm cha c thc hin th
chng t c bo qun ti cc phn hnh k ton. Khi c s thay i v nhn s
th c bin bn bn giao cc chng t c bo qun.
Khi kt thc nm ti chnh, bo co quyt ton c duyt, chng t k ton
mt phn c lu tr ti phng k ton, cn li a vo kho lu tr ca cng ty.
Nu cn s dng li chng t th phi c s ng ca k ton trng v thm ch
l gim c cng ty nu cn.
Khi ht hn lu tr chng t cng ty c hy chng t theo quy nh ca
ch .
Cc chng t k ton ch yu c s dng ti cng ty c phn Vinaconex6
( phn loi cn c vo ni dung kinh t phn nh trn chng t )
- Chng t v lao ng, tin lng:
Bng chm cng
Bng thanh ton tin lng
Bng k trch np cc khon theo lng
Hp ng giao khon
18
Bo co kin tp
Bin bn nghim thu hp ng giao khon

- Chng t v hng tn kho:
Phiu nhp kho, phiu xut kho
Bng k mua hng
Bng phn b cng c dng c cho cng trnh
Bng phn b cng c dng c ton cng ty
Bin bn kim k vt t, cng c, sn phm, hng ha
- Chng t v bn hng:
Ha n gi tr gia tng
Giy bo C ca Ngn hng
- Chng t v tin t:
Phiu thu, phiu chi
Bin lai thu tin
Giy ngh tm ng
Bng kim k qu
Giy ngh thanh ton tm ng
- Chng t v ti sn c nh:
Bin bn giao nhn ti sn c nh
Bin bn thanh l ti sn c nh
Bin bn kim k ti sn c nh
Bng phn b khu hao my mc thit b cho cng trnh
Bng tnh khu hao ti sn c nh chung ton cng ty
2.2.2. c im vn dng h thng ti khon k ton

H thng ti khon k ton c s dng ti cng ty c phn Vinaconex 6 p
dng theo danh mc h thng ti khon k ton doanh nghip ban hnh km theo
quyt nh s 15/2006/Q BTC ngy 20/03/2006 ca B trng B ti chnh.
Ngoi ra cng ty cn da vo c im sn xut kinh doanh ca mnh l mt
n v xy lp, xy dng dn dng m thm cc ti khon chi tit cp 2 cho
ph hp vi yu cu qun l v thun tin cho cng tc k ton. V d:
Ti khon 154 : Chi ph sn xut, kinh doanh d dang
1541: Chi ph sn xut, kinh doanh d dang
1542: u t vo cc d n
1543: Sn phm d dang - Chi ph my thi cng
19
Bo co kin tp
1544: Sn phm d dang - Chi ph sn xut chung

Cc ti khon c m chi tit cho tng i tng l cc cng trnh, hp
ng c th. V d:
1541 - Cng trnh nh my Tokyo Byokane Vit Nam
1541 - Cng trnh nh 15 tng Trng nh
1541 - Phn thn thp M nh
....
2.2.3. c im vn dng h thng s k ton

H thng s k ton ca cng ty tun theo cc quy nh trong Lut k ton,
Ngh nh s 129/2004/NCP ngy 31/05/2005 ca Chnh ph v quyt nh s
15/2006/Q BTC ngy 20/03/2006 ca B trng B ti chnh.
Cng ty c phn Vinaconex 6 thc hin vic ghi s k ton bng my vi
tnh. Cng ty s dng phn mm k ton xy dng CicAccount ph hp vi yu
cu qun l v iu kin ca cng ty cng nh cc quy nh ca Thng t s
103/2005/TT BTC do B ti chnh ban hnh ngy 24/11/2005 v tiu chun,
iu kin ca phn mm k ton. Quy trnh ghi s bng my vi tnh ch cn nhp
d liu mt ln, my tnh s t ng x l v tp hp cc s sch, bo co k ton
cung cp cho ngi s dng.
Hnh thc s k ton: cng ty c phn Vinaconex 6 p dng hnh thc k
ton Chng t ghi s. ng thi cng ty cng c s dng Nht k chung nhng
ch yu l theo di cc nghip v thanh ton lin quan n tin ( tin mt v
tin gi ngn hng ).
c trng c bn ca hnh thc Chng t ghi s l cn c trc tip ghi s
k ton tng hp l cc Chng t ghi s. Chng t ghi s do k ton lp trn c s
tng chng t k ton, c nh s hiu lin tc trong tng thng v phi c
chng t k ton nh km.
Trnh t ghi s k ton:
20
Bo co kin tp
S 04
Chng t gc
S qu
S, th k ton
chi tit
S ng k
chng t ghi s
CHNG T GHI S
S CI
Bng cn i
s pht sinh
BO CO TI CHNH
&
BO CO K TON KHC
Ghi ch:
Ghi hng ngy
Ghi cui thng
i chiu, kim tra
2.2.4. c im vn dng h thng bo co k ton

21
Bng tng hp
chi tit
Bo co kin tp
H thng bo co k ton c lp tun th theo quyt nh s

15/2006/Q BTC ngy 20/03/2006 ca B trng B ti chnh. Cc bo co ti
chnh c lp v trnh by theo ng mi quy nh ca tng chun mc, thng t
hng dn thc hin chun mc v Ch k ton hin hnh ang p dng.
Cc bo co ti chnh: bao gm 4 loi sau:
Bng cn i k ton
Bo co kt qu hot ng kinh doanh
Bo co lu chuyn tin t
Bn thuyt minh bo co ti chnh
Quy trnh lp cc bo co ti chnh:
Cc bo co ny do k ton tng hp thc hin. K ton tng hp ly s liu t
k ton cc phn hnh ( nhp vo trong phn mm k ton) v kim tra tnh
chnh xc ca s liu m bo tnh cn i ca cc bo co. Sau , bo co
c k ton trng kim tra li v xt duyt.
Sau khi lp, cc bo co ti chnh phi c y ch k ca ngi lp, k ton
trng v gim c cng ty.
Cc bo co ti chnh ca cng ty c phn Vinaconex 6 c lp hng qu v
np cho Tng cng ty vo ngy 15 thng u tin ca qu sau.
i tng s dng cc bo co ti chnh: do cng ty c phn Vinaconex 6
nim yt trn th trng chng khon nn i tng s dng ngoi cc t chc
nh C quan thu, Tng cng ty, Hi ng qun tr, cn l cc c ng, nh u
t v ng o cng chng quan tm.
Bo co qun tr: ngoi cc bo co ti chnh bt buc, phng k ton cn
lp cc bo co qun tr phc v cng tc qun tr doanh nghip theo yu cu
ca lnh o cng ty. V d:
- Bo co tnh hnh thu chi cc cng trnh ( lp hng thng, np cho Gim c
vo ngy 5 ca thng sau)
- Bo co tnh hnh s dng vn ( lp hng ngy )
- Bo co tnh hnh cng n vi ch u t ( lp hng qu)
22
Bo co kin tp
2.3. c im t chc mt s phn hnh k ton ch yu

2.3.1. Phn hnh k ton tng hp chi ph sn xut v tnh gi thnh
c im
Do cng ty c phn Vinaconex 6 l mt n v hot ng ch yu trong
lnh vc xy lp nn vic tng hp chi ph v tnh gi thnh l phn hnh k ton

ch yu nht trong cng tc k ton ca cng ty.
Cc yu t chi ph phc v cho qu trnh thi cng ca cng ty rt a
dng v chim t trng ln trong gi tr cng trnh. d dng trong vic tp hp
chi ph tnh gi thnh, cng ty phn loi chi ph thnh:
Chi ph nguyn vt liu trc tip
Chi ph nhn cng trc tip
Chi ph s dng my thi cng
Chi ph sn xut chung
i tng tng hp chi ph sn xut cng ty c phn Vinaconex 6 l
cc cng trnh, hng mc cng trnh hoc khi lng xy lp c th hon thnh
bn giao. Khi tp hp chi ph, nhng chi ph lin quan trc tip n cng trnh,
hng mc cng trnh no th c tnh trc tip cho cng trnh, hng mc cng
trnh ; cn nhng chi ph khng hch ton trc tip c th c tp hp ri
phn b cho cc cng trnh, hng mc cng trnh theo cc tiu thc thch hp.
i tng tnh gi thnh cng ty c phn Vinaconex 6: do c im
ca sn phm xy lp l thng l nhng cng trnh mang tnh cht n chic, gi
tr ln, thi gian thi cng di, nn i tng tnh gi thnh l tng cng trnh,
hng mc cng trnh, khi lng xy lp c th hon thnh bn giao.
K tnh gi thnh ti cng ty l qu.
Hin nay hu ht cc cng trnh cng ty ang thc hin c t chc thi
cng theo hnh thc khon thng qua vic k kt hp ng giao khon ni b gia
cng ty v cc i xy dng. Cng ty ( bn giao khon) khon ton b gi tr cng
trnh cho bn nhn khon (mt hoc nhiu i xy dng). Cc i xy dng s t
23
Bo co kin tp
chc cung ng vt t, my mc, nhn cng, thi cng cng trnh. Khi cng
trnh hon thnh bn giao th quyt ton ton b gi tr cng trnh nhn khon.
Trong qu trnh thi cng, nh k cc i xy dng chuyn chng t v
phng k ton. Cng vic hch ton s c tin hnh tp trung ti phng k ton.
Mi nhn vin k ton vi cc cng trnh c th c phn cng s phi tp hp
cc chng t lin quan, kim tra chng t v thc hin ghi s k ton.
M t c th v chi tit phn hnh k ton tng hp chi ph v tnh gi thnh
thng qua s liu ca mt cng trnh c th l cng trnh nh my Tokyo Byokane

Vit Nam. y l mt cng trnh ln m cng ty c phn Vinaconex 6 i vo
thi cng trong nm 2007.
K ton chi ph nguyn vt liu trc tip
- c im:
+ a s cc cng trnh c thc hin theo hnh thc giao khon gia cng ty
v cc i xy dng nn i trng l ngi chu trch nhim cung ng ton b
nguyn vt liu cho cng trnh c giao .
+ Nguyn vt liu mua v c chuyn thng ti a im thi cng s
dng di s kim tra gim st v s lng, chng loi, cht lng,... ca b phn
k thut ca cng ty.
+ Nguyn vt liu trc tip cho cc cng trnh m cng ty c phn Vinaconex
6 thc hin bao gm:
Nguyn vt liu chnh: gch, , ct, si, xi-mng, st, thp,
Nguyn vt liu ph: vi, sn, xng, du, khung, ko, ct, tre, g,
+ nh k, cc i xy dng tp hp ha n chng t lin quan n vic
mua nguyn vt liu gi v phng k ton tin hnh hch ton.
- Chng t s dng:
Ha n mua hng thng thng
Ha n gi tr gia tng
Phiu nhp kho, phiu xut kho
Giy ngh tm ng, phiu chi
24
Bo co kin tp
- Ti khon s dng:
hch ton chi ph nguyn vt liu trc tip, cng ty s dng ti khon
621 Chi ph nguyn liu, vt liu trc tip (chi tit theo tng cng trnh, hng
mc cng trnh, theo minh ha di y l ti khon 621 - Cng trnh nh my
Tokyo Byokane Vit Nam).
- Trnh t hch ton:
K ton tp hp cc chng t lin quan (ch yu l ha n gi tr gia
tng) t i xy dng gi ln ca cng trnh c giao v lp Chng t ghi s
(vit tay). ng thi k ton cp nht ni dung cc chng t trn vo phn mm
k ton thng qua Bng k chng t.
BIU 01
HO N
GI TR GIA TNG
Lin 2:(Giao khch hng)
Ngy 27 thng 3 nm 2008
Mu s 01GTKT- 3LL
BP/2008B
0015040
n v bn hng: Cty TNHH Kim kh Hong Long

a ch: L 27 Khu Lin C - M nh - T Lim HN
in thoi:
M s thu:0100702309-1
H tn ngi mua hng: Nguyn Xun Qunh
Tn n v: Cng ty C phn Vinaconex 6
a ch: VP1-KT THNC-Hong o Thu-Cu Giy-HN
Hnh thc thanh ton: TMCK M s thu: 0100105503
S
TT
A
Tn hng ha,
dch v
B
Thp 8 Ha
Pht
n
v
tnh
C
S lng
n gi
Thnh tin
3=1x2
kg
6046
25
16476,1905
99.615.048
Bo co kin tp
Cng tin hng: 99.615.048

Thu sut: 5 %
Tin thu GTGT: 4.980.752
Tng cng tin thanh ton:
104.595.800
S tin vit bng ch: Mt trm linh bn triu nm trm chn lm ngn tm
trm ng.
Ngi mua hng
(K, ghi r h, tn)
Ngi bn hng
(K, ghi r h, tn)
Th trng n v
(K, ng du, ghi rh,tn)
BIU 02
n v:Cty cp Vinaconex 6
S 151gs
CHNG T GHI S
Ngy 31 thng 03 nm 2008
Trch yu
Nguyn Xun QunhHon ct ctr nh my
Byokane Vit Nam
-nt-nt-nt-ntCng
S hiu Ti khon
N
C
621
3311
334
6278
6278
1331
3311
334
334
3311
Km theo 19 chng t gc
Ngi lp
(K, h tn)
S tin
Ghi ch
431.533.023
534.300.000
34.300.000
36.855.829
23.700.705
1.060.689.557
K ton trng
(K, h tn)
26
Bo co kin tp
Sau , phn mm k ton s t ng vo S Nht k chung, S ci ti

khon 621, S chi tit ti khon 621 v cc s khc c lin quan.
Cui qu, k ton tng hp chn bt ton kt chuyn c trong phn mm, s
d N trn S ci v S chi tit ti khon 621 phn nh chi ph nguyn vt liu
trc tip dng cho cng trnh s c t ng kt chuyn sang S ci v S chi
tit ti khon 154 tnh gi thnh sn phm, khi lng xy lp hon thnh.
27
Bo co kin tp
CNG TY CP VINACONEX 6
BIU 03
S THEO DI CHI TIT CNG TRNH, HP NG

621 Chi ph nguyn liu, vt liu trc tip
Cng trnh nh my Tokyo Byokane Vit Nam
Qu I nm 2008
Chng t
Ngy
T.k
.ng
Din gii
S CT
Pht sinh
n
Pht sinh
c
S d
N
S d u
29/02/2008
46gs
29/02/2008
55gs
31/03/2008
119gs
31/03/2008
151gs
31/03/2008
161gs
31/03/2008
KC621
Nguyn Xun Qunh--Hon

Byokane
Nguyn Xun Qunh--Hon
Byokane
Nguyn Xun Qunh--Hon
Byokane
Nguyn Xun Qunh--Hon
Byokane
Nguyn Xun Qunh--Hon
Byokane
( Thiu H - Trch trc)
chng t CT: Nh my
chng t CT: Nh my
chng t CT: Nh my
chng t CT: Nh my
3311
3311
3311
3311
chng t CT: Nh my
3311
-Kt chuyn c T.K 621 sang n T.K 1541
1541
Tng cng
NGI LP BIU
K TON TRNG
28
16,228,18
2
561,912,04
6
535,680,71
4
431,533,02
3
1,359,210,07
5
16,228,182
578,140,228
1,113,820,942
1,545,353,965
2,904,564,040
2,904,564,04
0
2,904,564,04 2,904,564,0
0
40
GIM C
Bo co kin tp
BIU 04
S CI TI KHON
621 Chi ph nguyn liu, vt liu trc tip
6 thng u nm 2008
T.K
Chng t
Ngy
Din gii
S pht sinh
N
S cui k
S d u
08/01/200
8
05gs
Trn nh Hng - CTo trn hi trng tng 2 VKT H 021/2007-Hon

ct: CTo trn hi trng tng 2 VKT H 021/2007
331
1
95.112.000
95.112.000
18/01/200
8
10gs
Nguyn Phn Tun - i XD s 17 - Hon chi ph cng trnh nh

CBCNV N 3,4,5,6 phn in nc
331
1
27.318.000
122.430.000
31/01/200
8
36gs
Nguyn Quc Oanh - i XD s 10 - Chuyn NVL sang Cf Vt CT

phn th nh 15 tng Trng nh
152
Cng thng 01/2008

Ly k t u nm n cui thng 01/2008
31/03/200
8
151gs
Nguyn Xun Qunh - i XD 16 - Hon chng t cng trnh:

Nh my Tokyo Byokane Vit Nam
331
1
2.992.584.63
0
5.653.680.3
10
5.653.680.3
10
5.653.680.31
0
5.653.680.3
10
431.533.023
31.601.362.0
66
23/06/200
8
30/06/200
8
30/06/200
8
30/06/200
46DT
314gs
Cng ty - Gim DT v CF theo Q s 3002/Q-BGDT CT

C/t n/c nh lm vic s 3 L Li - H Hu
Nguyn Quc Oanh - i XD s 10 - Hon Ct CT khu nh 141
Tr.nh
381gs
Nguyn Trng Sn- i XD s18 - Hon chi phi thi cng D/an H10
KC62
Kt chuyn c T.K 621 sang n T.K 1541
29
331
1
331
1
331
1
154
27.424.551.8
37
27.753.687.5
38
-81.421.775
329.135.701
6.468.823.30
0
42.704.965.4
88
42.704.965.4
Bo co kin tp
8
Cng thng 06/2008

30
6.716.537.2
26
78.725.880.
572
88
42.704.965.
488
Bo co kin tp
K ton chi ph nhn cng trc tip

- c im:
+ Chi ph nhn cng trc tip bao gm:
Tin lng cn b cng nhn vin cc i xy dng (khng bao gm
tin lng nhn vin qun l i, i trng).
Tin lng, tin cng tr cho lao ng hp ng ngn hn hoc thu
thi v (theo nhu cu ca tng cng trnh).
+ Mi i xy dng gm c cc t sn xut. Mi t t chc theo di chm
cng cho tng lao ng trong t. Cui thng, i trng tp hp bng chm cng
ca cc t cng vi hp ng giao khon gi ln phng k ton thc hin hch
ton chi ph nhn cng trc tip.
- Chng t s dng:
Bng chm cng , Hp ng giao khon
Bng thanh ton lng
Phiu chi, Phiu thanh ton tm ng
- Ti khon s dng:
theo di v hch ton chi ph nhn cng trc tip cng ty s dng ti
khon 622 Chi ph nhn cng trc tip (Chi tit theo tng cng trnh, hp
ng, y c th l ti khon 622- Cng trnh nh my Tokyo Byokane Vit
Nam).
- Trnh t hch ton:
K ton tp hp cc chng t v lao ng v tin lng ca cng trnh c
giao, gm Hp ng giao khon v Bng chm cng (do t trng cc t sn xut
ca i xy dng thi cng cng trnh theo di). K ton tin lng tnh ra tin
lng phi tr cho cng nhn trc tip xy lp v lp Bng thanh ton lng.
K ton tng hp lp Chng t ghi s v ng thi cp nht chng t vo
phn mm k ton qua Bng k chng t. Phn mm k ton s t ng ghi vo
S ci, S chi tit cc ti khon 334 v 3311.
Cui qu, k ton tng hp la chn bt ton kt chuyn t ng s pht
sinh t S ci, S chi tit ti khon 334 sang S ci, S chi tit ti khon 622 v t
31
Bo co kin tp
S ci, S chi tit ti khon 622, chi ph nhn cng trc tip c kt chuyn sang
S ci, S chi tit ti khon 154 tnh gi thnh.
BIU 05
BNG K CHNG T
Thng 03/2008
Ngy
31/03/20
151g
08
NGI LP BIU
Din gii
Nguyn Xun Qunh-Hon chng
t ctr
Nh my Tokyo Byokane Vit Nam
K TON TRNG
32
S tin
534,300,0
00
T.K n
334
T.K
c
3311
GIM C
Bo co kin tp
BIU 06

622 Chi ph nhn cng trc tip
Qu I nm 2008
T.k
Chng t
Ngy
Din gii
S CT
Pht sinh
Pht sinh
S d
N
S d u
31/03/200
8
31/03/200
8
KC334
KC622
334
-Kt chuyn c T.K 622 sang n T.K
154
1541
985,337,675
985,337,6
985,337,67
75
K TON TRNG
33
985,337,675
Tng cng
NGI LP BIU
985,337,67
GIM C
Bo co kin tp
BIU 07
S CI TI KHON
622 Chi ph nhn cng trc tip
6 thng u nm 2008
Chng t
Ngy
T.K
.n
g
Din gii
S pht sinh
N
S cui k
N
S d u
31/01/200
8
31/03/200
8
31/03/200
8
30gs
KC33
4
KC62
2
Gim chi ph lng CT: Bo gia nh v x hi 3311
-43.572.950
43.572.950
Cng thng 01/2008
-43.572.950
43.572.950
Ly k t u nm n cui thng
01/2008
-43.572.950
334
1541
Cng thng 03/2008

03/2008
30/06/200
8
30/06/200
8
KC33
4
KC62
2
334
9.102.318.40
6
9.058.745.45
6
15.172.056.72
0
15.172.056.7
20
24.230.802.1
76
06/2008
NGI LP BIU
9.058.745.456
1541
Cng thng 06/2008
K TON TRNG
34
9.058.745.45
6
9.102.318.406
9.058.745.45
6
15.172.056.7
20
15.172.056.72
0
15.172.056.7
20
GIM C
Bo co kin tp
35
Bo co kin tp
K ton chi ph s dng my thi cng

- c im:
+ Nguyn tc qun l v s dng my thi cng ti cng ty c phn
Vinaconex 6 l cng ty qun l my thi cng v giao cho cc i xy dng theo
Hp ng cho thu ni b.
+ Chi ph s dng my thi cng cng ty bao gm cc khon:
Chi ph nguyn nhin liu vn hnh my thi cng: xng, du, kh nn,
Chi ph khc lin quan ti vic s dng my thi cng: chi ph khu hao ti
sn c nh, chi ph cng c dng c, chi ph sa cha thng xuyn, chi ph thu
ngoi, chi ph tho lp, vn chuyn,
- Chng t s dng:
Ha n gi tr gia tng
Bng tnh v phn b khu hao ti sn c nh
Bng phn b chi ph cng c dng c
Hp ng cho thu ni b
Bng ngh thanh ton tin thu thit b thi cng
- Ti khon s dng:
tp hp v phn b chi ph my thi cng phc v trc tip cho hot ng
xy lp, cng ty s dng ti khon 623 Chi ph my (chi tit cho tng cng
trnh, hp ng; theo minh ha y l ti khon 623- Cng trnh nh my Tokyo
Byokane Vit Nam).
- Trnh t hch ton:
Quy trnh hch ton chi ph nguyn vt liu s dng cho my thi cng tng
t nh hch ton chi ph nguyn vt liu trc tip.
K ton ti sn c nh lp cc Bng phn b cng c dng c v Bng phn
b khu hao my mc thit b cho cng trnh (xem phn trnh by phn hnh k
ton ti sn c nh) tnh chi ph cng c dng c v chi ph khu hao cho my
thi cng.
36
Bo co kin tp
K ton tng hp lp Chng t ghi s (vit tay) v Bng k chng t ( cp

nht chng t vo phn mm k ton). Chng trnh s t ng ghi vo Nht k
chung, S ci, S chi tit ti khon 623 v cc s khc c lin quan.
Cui k, k ton tng hp chn bt ton kt chuyn t s pht sinh trn S
ci, S chi tit ti khon 623 sang S ci, S chi tit ti khon 154 tnh gi
thnh.
BIU 08

623 Chi ph my
Qu I nm 2008
Chng t
Ngy
T.k
Din gii
S CT
Pht
Pht
sinh
sinh
S d
N
S d u
19/03/200
8
31/03/200
8
70gs
KC623
Cng ty--Hch ton KHTSC &
3311
CCDC Qu I/2008
-Kt chuyn c T.K 623 sang
Tng cng
0
87,101,5
87,101,5
00
87,101,5
00
00
K TON TRNG
37
87,101,50
1541
n T.K 1541
NGI LP BIU
87,101,50
GIM C
Bo co kin tp
BIU 09
S CI TI KHON
623 Chi ph my
6 thng u nm 2008
Chng t
Ngy
T.K
.
ng
Din gii
S pht sinh
N
S cui k
N
S d u
31/01/200
8
22gs
Nguyn Tin Knh - i XD s 25 - Hon ct CT: Nh my ng si

thu tinh
3311
30.454.541
30.454.541
31/01/200
8
27gs
K ton - iu chnh li bt ton 570gs phn b CCDC do k ton

vo nhm m cng trnh.
3311
-1.561.000
28.893.541
28.893.541
28.893.541
Cng thng 01/2008

29/02/200
8
42gs
Nguyn Xun Qunh-i XD16-Hon ng CT: Trm bm,b x KCN

BTL
28.893.541
3311
Cng thng 02/2008

19/03/200
8
31/03/200
8
31/03/200
8
70gs
Cng ty - Hch ton KHTSC & CCDC Qu I/2008
3311
88gs
Trn Cng Honh-Hon ng CT: Tng chn p vi nm Cm

Ph
3311
1541
KC623
66.643.541
66.643.541
66.643.541
66.643.541
1.155.106.8
64
1.221.750.40
5
1.297.300.40
5
75.550.000
1.297.300.
405
1.297.300.
405
Cng thng 03/2008
20/06/200
8
20/06/200
8
30/06/200
8
37.750.000
1.297.300.4
05
1.297.300.
405
289dg
s
K ton HT - Phn b CCDC & TSC cc cng trnh Qu II/2008
3311
70.000.000
70.000.000
289gs
K ton HT - Phn b CCDC & TSC cc cng trnh Qu II/2008
3311
2.166.380.2
24
2.236.380.22
4
KC623
1541
2.236.380.
Cng thng 06/2008
38
2.236.380.2
24
2.236.380.
Bo co kin tp
NGI LP BIU
K TON TRNG
39
224
3.533.680.
629
224
GIM C
Bo co kin tp
K ton chi ph sn xut chung

- c im:
Chi ph sn xut chung ti cng ty ch bao gm cc khon chi ph sau:
+ Chi ph tin lng nhn vin qun l i xy dng
+ Chi ph cng c dng c ti cng trng : lu, ln, tri,
+ Chi ph bng tin khc: chi ph dch v mua ngoi ( in, nc, in
thoi, ...), chi ph bng tin khc (tip khch, )
Chi ph khu hao ti sn c nh cho sn xut c hch ton ht vo chi ph
s dng my thi cng, khng nm trong chi ph sn xut chung.
- Chng t s dng:
Ha n mua hng ha, dch v
Phiu chi, Phiu thanh ton tm ng
Bng phn b chi ph khu hao ti sn c nh
Bng phn b chi ph cng c dng c
- Ti khon s dng:
+ theo di v hch ton chi ph sn xut chung cng ty s dng ti khon
627 Chi ph sn xut chung (chi tit theo cng trnh, hp ng).
+ Ti khon 627 c 6 ti khon cp 2 l 6271, 6272, 6273, 6274, 6277, 6278
nhng cng ty c phn Vinaconex 6 ch s dng tiu khon 6278 Chi ph bng
tin khc hch ton tt c cc loi chi ph sn xut chung.
- Trnh t hch ton:
i vi cc cng c dng c c gi tr ln nh: gin gio, cp pha, ln tri,
k ton ti sn c nh phn b nhiu ln vo chi ph sn xut chung cho cc
cng trnh bng cch lp Bng phn b cng c dng c.
K ton tp hp ha n chng t do cc i gi v v lp Chng t ghi s
ng thi nhp Bng k chng t vo my. Phn mm k ton s t ng ghi vo
Nht k chung, S ci, S chi tit ti khon 627 v cc s khc c lin quan.
- Minh ha: s chi tit c minh ha l s chi tit ti khon 6278 do cng ty ch
s dng ti khon cp 2- 6278 hch ton chi ph sn xut chung.
40
Bo co kin tp
BIU 10

6278 Chi ph bng tin khc
Qu I nm 2008
Chng t
Ngy
Din gii
S CT
T.k
Pht sinh
Pht
sinh c
S d
N
S d u
29/02/200
8
29/02/200
8
21/03/200
8
27/03/200
8
46gs
Nguyn Xun Qunh--Hon ct CT: Nh my Byokane
3311
3,786,398
3,786,398
55gs
Nguyn Xun Qunh--Hon ct CT: Nh my Byokane
3311
20,057,643
23,844,041
79gs
KTHT--Phn b 50% gi tr cn li ca CCDC cc ctr
1422
3,476,190
27,320,231
3311
5,500
27,325,731
03gp
Nguyn Xun Qunh--Tr tin vt t CT: NM Byokane

cho Cty TNHH Ph Thnh
...
31/03/200
KC627
K TON TRNG
41
...
169,098,0
1541
Tng cng
NGI LP BIU
...
169,098,0
60
169,098,
60
060
GIM C
Bo co kin tp
BIU 11
S CI TI KHON
627 Chi ph sn xut chung
6 thng u nm 2008
Chng t
Ngy
T.K
.
ng
Din gii
S pht sinh
N
S cui k
N
S d u
03/01/200
8
03/01/200
8
31/01/200
8
01ht
03C
98ht
Nguyn Phn Tun tr tin vt t cho ct: Tuyn ng

D1600
Thanh - Ban VT TB CG - Thanh ton tin mua my
khoan
3311
22.000
22.000
1111
2.896.000
2.918.000
Hong Duy Hi -Tr tin vt t cho ct: Gi thu 2 Trg H

No1
3311
Cng thng 01/2008

31/03/200
8
31/03/200
8
31/03/200
8
31/03/200
8
151gs
151gs
99gs
KC627
8
Nguyn Xun Qunh - i XD 16 - Hon chng t cng

trnh: Nh my Byokane Vit Nam
Nguyn Xun Qunh - i XD 16 - Hon chng t cng
trnh: Nh my Byokane Vit Nam
555.878.03
5
34.300.000
1541
42
555.878.03
5
555.878.03
5
334
3311
555.878.035
36.855.829
Nguyn Tin Knh Thu li tin vay ct Nh KCN BTLong

n2
11.000
3311
Cng thng 03/2008
3.455.066.8
24
3.489.366.8
24
4.013.227.5
41
15.584.635
4.087.239.7
85
4.087.239.7
85
4.013.227.5
41
4.087.239.
785
Bo co kin tp
02/06/200
8
30/06/200
8
30/06/200
8
498C
Thanh - Ban vt t thit b c gii - Sa cha ln my

xc
1111
372gs
Trn Vn Khnh - Hon ng chi ph CT: NM cho thu 21
3311
KC627
8
1541
3.821.146.4
77
34.940.000
6.078.010.5
44
36.167.804
Cng thng 06/2008
71.107.804
10.295.279.
823
43
6.078.010.5
44
6.208.040.
038
Bo co kin tp
K ton tng hp chi ph sn xut v tnh gi thnh
- c im:
K ton tng hp tp hp cc loi chi ph cho tng cng trnh, hng mc
cng trnh theo khon mc, bao gm:
Chi ph nguyn vt liu trc tip
Chi ph nhn cng trc tip
Chi ph s dng my thi cng
Chi ph sn xut chung
Cui qu, k ton tng hp tin hnh nh gi chi ph sn phm d dang v
tnh gi thnh cho tng cng trnh, hng mc cng trnh, khi lng xy lp c th
hon thnh.
- Ti khon s dng:
tng hp chi ph sn xut v tnh gi thnh sn phm xy lp, cng ty s
dng ti khon 154 Chi ph sn xut, kinh doanh d dang (chi tit theo hp
ng, cng trnh); c th l s dng tiu khon 1541 Chi ph sn xut, kinh
doanh d dang. Theo minh ha l ti khon 1541- Cng trnh nh my Tokyo
Byokane Vit Nam.
- Trnh t hch ton:
Cui qu, k ton tng hp la chn bt ton kt chuyn t s lu k pht
sinh bn N trn S ci, S chi tit cc ti khon 621, 622, 623, 627 sang S ci,
S chi tit ti khon 154 tnh gi thnh khi lng xy lp hon thnh.
Phn mm k ton s t ng ghi cc bt ton kt chuyn trn vo Nht k
chung, S ci, S chi tit cc ti khon lin quan.
- Minh ha:
44
Bo co kin tp
BIU 12

1541 Chi ph sn xut, kinh doanh d dang
Qu I nm 2008
Chng t
Ngy
Din gii
S CT
T.k
Pht sinh
Pht sinh
S d
N
S d u
2,904,564,0
2,904,564,04
40
0
3,889,901,71
31/03/2008
KC621
621
31/03/2008
KC622
622
985,337,675
31/03/2008
KC623
623
87,101,500
31/03/2008
31/03/2008
KC627
8
112gs
6278
KTon--Kt chuyn gi thnh cc cng trnh qu
Tng cng
NGI LP BIU
K TON TRNG
45
5
4,146,101,27
169,098,060
5
4,146,101,2
632
I/2008
5
3,977,003,21
4,146,101,
75
4,146,101,
275
275
GIM C
Bo co kin tp
BIU 13
S CI TI KHON
154 Chi ph sn xut, kinh doanh d dang
6 thng u nm 2008
Chng t
Ngy
TK
.
Din gii
S pht sinh
N
S cui k
68.421.030.2
06
68.425.030.20
6
S d u
03/01/200
8
31/01/200
8
11C
19gs
Quch Th Mai Th qu-chi tin n b gp mt bng DA i

Li
CtyCP Kim nh v KT XD H Ni-Hon chi ph gim st thi

cng
DA H10 - Thanh Xun HN
111
1
331
1
Cng thng 01/2008

04/03/200
8
31/03/200
8
31/03/200
8
31/03/200
8
31/03/200
8
31/03/200
8
229C
177.272.727
68.764.134.02
5
343.103.819
68.764.134.0
25
343.103.819
111
1
Ph Vn Tin-Phng TCHC-Thanh ton tin nc sch DA H10
1.149.261
36.020.915.08
4
KC621
621
KC622
622
9.058.745.456
KC623
623
1.297.300.405
KC627
8
627
8
4.013.227.541
112gs
KTon - Kt chuyn gi thnh cc cng trnh qu I/2008
632
Cng thng 03/2008

4.000.000
46
53.639.159.8
09
65.367.045.0
43
65.367.045.0
43
65.367.045.
043
68.765.283.28
6
107.690.916.6
13
116.749.662.0
69
118.046.962.4
74
122.060.190.0
15
56.693.144.97
2
56.693.144.9
72
Bo co kin tp
30/06/200
8
30/06/200
8
30/06/200
8
30/06/200
8
30/06/200
8
30/06/200
8
KC621
621
KC622
622
KC623
623
KC627
8
328gs
K ton-/c li ph chuyn tin hch ton nhm DA i Li
333gs
K ton - Kt chuyn gi thnh cc cng trnh qu II/2008.
627
8
154
2
42.704.965.48
8
15.172.056.72
0
2.236.380.224
6.078.010.544
1.100.000
632
66.191.412.9
76
138.783.704.
836
Cng thng 06/2008

47
82.241.858.8
20
82.242.958.
820
118.307.985.0
11
133.480.041.7
31
135.716.421.9
55
141.794.432.4
99
141.793.332.4
99
59.551.473.67
9
59.551.473.6
79
59.551.473.6
79
Bo co kin tp
2.3.2. Phn hnh k ton ti sn c nh

c im
- Cng ty c phn Vinaconex 6 l n v hot ng ch yu trong lnh vc xy

lp nn thng xuyn phi mua sm my mc, thit b, phng tin vn ti,
phc v cho thi cng. S lng ti sn c nh ca cng ty rt ln, tnh hnh bin
ng tng gim ti sn c nh phc tp v din ra kh thng xuyn. Do phn
hnh k ton ti sn c nh cng l mt trong nhng phn hnh ch yu ca cng
tc k ton ti cng ty.
- Ti sn c nh c ghi nhn theo gi gc. Trong qu trnh s dng, ti sn c
nh c ghi nhn theo nguyn gi, hao mn ly k v gi tr cn li.
- Khu hao c trch theo phng php ng thng. Thi gian khu hao c
c tnh nh sau:
+ Nh ca, vt kin trc
05 25 nm
+ My mc, thit b
06 10 nm
+ Phng tin vn ti
06 10 nm
+ Thit b vn phng
03 10 nm
+ Thng hiu Vinaconex
03 nm
Chng t s dng
Bin bn giao nhn ti sn c nh
Bin bn thanh l ti sn c nh
Bin bn bn giao ti sn c nh sa cha ln hon thnh
Bin bn kim k ti sn c nh
Bng phn b khu hao ti sn c nh
Ti khon s dng
Ti khon 211 Ti sn c nh hu hnh
Ti khon 212 Ti sn c nh thu ti chnh
Ti khon 213 Ti sn c nh v hnh
Ti khon 214 Hao mn ti sn c nh
48
Bo co kin tp
S hch ton
S 06
Chng t gc
lin quan ti
TSC
Th TSC
S ng k
chng t ghi s
CHNG T GHI S
S CI TK
211,212,213,214
Bng tng hp
chi tit cc TK
211,212,213,214
Bng cn i
s pht sinh
BO CO TI CHNH
&
BO CO K TON KHC
Ghi ch:
Ghi hng ngy
Ghi cui thng
i chiu, kim tra
49
Bo co kin tp
K ton ti sn c nh tp hp cc chng t lin quan n ti sn c nh

(bin bn giao nhn, thanh l ti sn c nh, ) lp Chng t ghi s ng thi
cp nht chng t vo my vi tnh. Phn mm k ton s t ng ghi vo Nht k
chung, S ci ti khon 211, 213 (Khng c s chi tit cc ti khon 211,213) v
cc s khc c lin quan.
Cui qu, k ton ti sn c nh tnh v phn b khu hao ti sn c nh
bng cch lp Bng phn b khu hao ti sn c nh ton cng ty v Bng phn
b khu hao my mc, thit b cho cng trnh. Sau cp nht chng t vo my,
phn mm k ton s t ng ghi vo S ci ti khon 214 v cc s khc c lin
quan.
Minh ha
50
Bo co kin tp
BIU 14
BNG PHN B KHU HAO TI SN C NH CHO CC CNG TRNH

Qu IV nm 2007
Ngy
chng t
S cT
Din gii
S tin
Ti
Ti
M hp
khon
khon
ng
Cu chui dn sinh s 9
KHTSC v phn b CCDC qu

31/12/2007 570gs 4/2007
31/12/2007 570gs 4/2007
.
.
Tn hp ng n
ng Lng
D/ n Xi mng Yn Bnh -
12473520
3311
2141
42214b
7075125
3311
2141
42327a Khnh
.
.
Phn th nh 15t Trng
31/12/2007 570gs 4/2007

7362905
3311
2141
42170
nh
Nh CN n nguyn 2 KCN
31/12/2007 570gs 4/2007

750332
3311
2141
42234b
B.T.L
D/ n Xi mng Yn Bnh -
31/12/2007 570gs 4/2007

790000
623
2141
42327a
Khnh
31/12/2007 570gs 4/2007
834000
623
2141
42228B Phn thn nh Ct3- Vimeco
.
.
6424
623
2141
2141
.
31/12/2007 570gs 4/2007

31/12/2007 570gs KHTSC v phn b CCDC qu
.
170347000
1561000
51
42000
42352b
VINACONEX 6
Cc trm bm khu CN Bc TL
Bo co kin tp
4/2007
NGI LP BIU
K TON TRNG
GIM C
BIU 15
S CI TI KHON
211 Ti sn c nh hu hnh
Nm 2007
Chng t
Ngy
Din gii
T.K
S pht sinh
S cui k
S d u
08/01/200
0032
7
18/01/200
07nt
H Quang Phc Phng u t - TT tin mua my vi tnh
1111
10,200,000
Cng ty - Tr tin mua t bn ti - Cty Xun Kin
3388
197,142,857
7
28/02/200
7
28/02/200
7
28/02/200
7
33gs
Ng Duy Oanh - ct: Phn thn Thp M nh - H/ng:chng t chi
51gs
b
51gs
Vinaconex6
Cty - K/c GTCL nh H10 sang cph D n u t H10 phn CTCP
8
24,694,896,2
78
Cng ty - Tr tin mua my vn thng lng-Cty khai thc m Ho Pht

ph ,VAT
1
24,694,896,27
7
207,342,85

46ht
21
24,497,753,42
207,342,85
Cng thng 01/2007
05/02/200
N
24,487,553,4
3388
476,700,000
3311
10,095,238
6
24,886,759,37
43
240,250,6
3
24,646,508,71
486,795,23
63
535,182,
0
24,646,508,7
8
694,138,09
806
535,182,
10
806
2141
Cng thng 02/2007

52
8
25,181,691,51
294,932,1
1542
Vinaconex6
25,171,596,27
Bo co kin tp

03/12/200
960C
7
19/12/200
1017
Ph Vn Tin - Phng TCHC - Tton tin mua, lp t iu ho phng

PG
Thanh - Ban Vt TBCG - Tton tin mua 01 my m cc Mikasa MT55
1,253,811,
535,182,
686
806
1111
15,045,454
1111
19,523,810
Cng thng 12/2007
25,221,227,75
5
25,240,751,56
5
25,240,751,5
34,569,264

Cng pht sinh trong k
65
1,288,380,
535,182,
950
1,288,380,
806
535,182,
25,240,751,5
950
806
65
BIU 16
S CI TI KHON
214 Hao mn ti sn c nh
Nm 2007
Chng t
Ngy
Din gii
T.K
S pht sinh
0032
7
18/01/200
07nt
H Quang Phc - Phng u t - TT tin mua my vi tnh
1111
10,200,000
Cng ty - Tr tin mua t bn ti - Cty Xun Kin
3388
197,142,857
207,342,85
Cng thng 01/2007
7
207,342,85

05/02/200
7
28/02/200
7
46ht
33gs
24,487,553,
S d u
08/01/200
S cui k
421
24,497,753,4
21
24,694,896,2
78
24,694,896,
278
Cng ty - Tr tin mua my vn thng lng-Cty khai thc m Ho Pht

Ng Duy Oanh - ct: Phn thn Thp M nh - H/ng:chng t chi
ph ,VAT
53
3388
476,700,000
3311
10,095,238
25,171,596,2
78
25,181,691,5
16
Bo co kin tp
28/02/200
51gs
7
28/02/200
b
51gs
Vinaconex6
7
19/12/200
7
960C
1017
C
73
24,646,508,7
486,795,23
63
535,182,
10
24,646,508,
8
694,138,09
806
535,182,
710
806

03/12/200
24,886,759,3
43
240,250,6
2141
Vinaconex6
Cng thng 02/2007
294,932,1
1542
Ph Vn Tin - Phng TCHC - Tton tin mua, lp t iu ho phng

PG
Thanh - Ban Vt TBCG - Tton tin mua 01 my m cc Mikasa MT55
Cng thng 12/2007
1,253,811,
535,182,
686
806
1111
15,045,454
1111
19,523,810
25,221,227,7
55
25,240,751,5
65
25,240,751,
34,569,264

Cng pht sinh trong k
54
565
1,288,380,
535,182,
950
1,288,380,
806
535,182,
25,240,751,
950
806
565
Bo co kin tp
PHN 3: NH GI THC TRNG CNG TC K TON

TI CNG TY C PHN VINACONEX 6
3.1. Nhng u im
nh gi chung
Trong nhng nm va qua, cng ty c phn Vinaconex 6 lun l mt trong
cc n v dn u ca Tng cng ty VINACONEX v hiu qu sn xut kinh
doanh. ng gp cho thnh tch mt phn khng nh l nh cng tc k ton
c t chc v thc hin hiu qu, kp thi, cung cp y thng tin v cng ty
v tnh hnh thc hin cc cng trnh, hp ng xy dng, l c s cho cc quyt
nh qun l kp thi ca Ban gim c. Phng k ton ti chnh l mt b phn
ng gp tch cc vo s pht trin chung ca cng ty.
Cng ty c phn Vinaconex 6 p dng ng cc ch , chnh sch k
ton Ch k ton hin hnh, tun th cc quy nh ca quyt nh s 15/QBTC ca B trng B ti chnh.
V t chc b my k ton
B my k ton c t chc theo hnh thc k ton tp trung ti phng
k ton ti chnh l ph hp vi c im sn xut kinh doanh ca cng ty.
Phng k ton ti chnh c 10 cn b cng nhn vin c phn cng
cng vic mt cch hp l di s ch o ca k ton trng lun hon thnh tt
nhim v ca mi ngi, m bo cho cng tc k ton c thc hin hiu qu.
Vic s dng phn mm k ton chuyn ngnh xy dng CicAccount
gim bt khi lng cng tc k ton, hn ch sai st v mt s liu do tng
thm tin cy cho cc bo co k ton c lp.
V h thng chng t k ton
H thng chng t k ton c s dng ti cng ty tun theo ng cc
quy nh trong ch v danh mc, quy trnh lp v lun chuyn chng t. Cc
chng t c lp kp thi v theo ng nghip v kinh t pht sinh. Cc chng t
do i xy dng gi v c tp hp y theo cng trnh tin hnh ghi chp
55
Bo co kin tp
k ton. Cc chng t c lun chuyn theo ng trnh t, c bo qun, lu gi

theo ng yu cu v bo qun lu tr chng t ca Nh nc.
V h thng ti khon k ton
H thng ti khon k ton c s dng ti cng ty tun theo danh
mc ti khon k ton doanh nghip ca quyt nh s 15/Q BTC ca B trng
B ti chnh ngy 20/03/2006. Ngoi ra cng ty c lp thm cc ti khon cp 2
s dng cho ph hp hn vi c im sn xut kinh doanh.
V h thng s k ton
Cng ty s dng ng thi c 2 hnh thc s Nht k chung v Chng t
ghi s. Cc Chng t ghi s c lp phn nh y ni dung kinh t ca cc
chng t km theo. Vic ghi chp vo s Nht k chung v S ci, S chi tit cc
ti khon c thc hin t ng nh phn mm k ton cng ty ang s dng, do
gim thiu c cc sai st c th xy ra khi chuyn s liu.
V h thng bo co k ton
Cc bo co ti chnh ca cng ty c lp hng qu v cng b trc
cng chng vi chnh xc cao. Cng ty cng k hp ng kim ton hng nm
vi cng ty TNHH dch v t vn ti chnh k ton v kim ton AASC, iu ny
tng thm tin cy cho cc bo co ti chnh ca cng ty.
Ngoi ra phng k ton cng lp thm cc bo co qun tr theo yu cu
ca ban gim c phc v cho cng tc qun l.
V vic hch ton k ton
Cc phn hnh k ton c phn cng trch nhim r rng cho tng k
ton vin v c thc hin hiu qu.

Vic tng hp chng t k ton v ghi chp vo s sch cng nh nhp
s liu vo phn mm k ton c thc hin kp thi v c chnh xc cao.
Cng ty thay i k tnh gi thnh t nm sang qu. iu ny gip
gim bt khi lng cng tc k ton vo cui nm; ng thi m bo cho cng
tc quyt ton chi ph, nghim thu thanh ton khi lng xy lp hon thnh vi
bn ch u t v cung cp thng tin cho qun l cng nh cc c ng, nh u t,
cng chng, mt cch kp thi.
56
Bo co kin tp
3.2. Nhng tn ti
V hnh thc s k ton
Hin nay, cng ty c phn Vinaconex 6 ang s dng ng thi c 2 hnh
thc s Nht k chung v Chng t ghi s. iu ny khng ph hp vi quy nh
trong quyt nh 15/Q-BTC l mi doanh nghip phi cn c vo c im sn
xut kinh doanh, yu cu qun l, trnh nghip v ca cn b k ton la chn
mt hnh thc s k ton ph hp v mi doanh nghip ch c mt h thng s k
ton cho mt k k ton nm.
Theo kin ca c nhn em, cng ty nn b s Nht k chung (lu nay
ch dng theo di cc nghip v thanh ton lin quan n tin l ch yu ) v ch
s dng hnh thc Chng t ghi s.
V vic tp hp v lun chuyn chng t
Hin nay, chng t t cc i xy dng gi v phng k ton ca cng
ty thng chm hn nhiu k t thi im cc ha n chng t c lp (v d
ha n gi tr gia tng do i xy dng mua nguyn vt liu), nht l i vi cc
cng trnh xa H Ni c khi hng thng mi c ha n gi v. iu ny lm cho
vic ghi chp vo s k ton cc chng t ban u khng kp thi, nh hng ti
vic tp hp chi ph v tnh gi thnh sn phm khng nhanh chng v b dn c
vo cui k.
khc phc tnh trng trn, cng ty nn quy nh cho cc i xy dng
thi hn gi chng t v phng k ton mt cch c th cn c vo a im thi
cng ca i.
V vic qun l chi ph nguyn vt liu
Do a s cc cng trnh, hp ng ca cng ty c thc hin theo hnh
thc giao khon ni b cho cc i xy dng nn cc i t cung ng vt t, nhn
cng, . Nguyn vt liu mua v khng nhp kho m c chuyn thng ra a
im thi cng, ti chn cng trnh. iu ny c th dn ti tht thot nguyn vt
liu m khng th kim sot c, gy kh khn cho cng tc qun l chi ph
nguyn vt liu.
57
Bo co kin tp
KT LUN
Qu trnh kin tp ti cng ty c phn Vinaconex 6 gip em hiu su hn
v nhng kin thc chuyn ngnh k ton hc trn ging ng v c c
nhng hiu bit thc t v cng tc k ton ti cng ty, phc v thit thc cho cng
vic sau ny.
Cng tc k ton ti cng ty c phn Vinaconex 6 c t chc hiu qu,
cng ty tun th ng cc quy nh trong ch k ton hin hnh, gp phn
khng nh vo s pht trin ca cng ty, tng cng hiu qu hot ng sn xut
kinh doanh.
Di s hng dn tn tnh ca c gio Th.s Nguyn Th Thu Lin v c
phng k ton to iu kin gip , cng thm s ch bo ca cc k ton vin
trong phng, em hon thnh Bo co kin tp v thc trng cng tc k ton ca
cng ty c phn Vinaconex 6.
Tuy nhin do kin thc ca bn thn c hn nn chc chn Bo co kin tp s
khng th trnh khi nhng sai st. Em rt mong nhn c nhng kin qu bu
ca thy c v cc bn.
58
Bo co kin tp
TI LIU THAM KHO

1. Gio trnh K ton ti chnh trong cc doanh nghip NXB i hc
Kinh t quc dn 2006.
2. Ch K ton doanh nghip NXB Ti chnh 2006.
3. Quyt nh 15/2006/Q BTC ca B ti chnh.
4. Bn co bch Cng ty c phn Vinaconex 6 Cng ty c phn chng khon
H Ni HSSC 2007.
5. Website: http://www.vinaconex6.vn
59
Bo co kin tp
XC NHN CA CNG TY C PHN VINACONEX 6

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60

Bao Cao Kien Tap Vinaconex 6 (Hoan Chinh)

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Bao Cao Kien Tap Vinaconex 6 (Hoan Chinh)

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MC LC

DANH MC S BNG BIU.1

1.1. Lch s hnh thnh v pht trin.............................................................3

1.2. c im kinh doanh v t chc sn xut kinh doanh..5

1.3. c im t chc qun l.....9

DANH MC S BNG BIU

TNG QUAN V CNG TY C PHN

1.1. Lch s hnh thnh v pht trin

1.1.2. Vic nim yt

Cng ty c phn Vinaconex 6 c nim yt trn HASTC vi m c phiu

1.1.3. Qu trnh pht trin

Kt qu hot ng kinh doanh 2005, 2006, 2007 v qu I/2008

Ngun: Bo co ti chnh c kim ton nm 2005, 2006, 2007 v

Hin ti Cng ty c phn Vinaconex 6 l doanh nghip hng I tin phong

1.2. c im kinh doanh v t chc sn xut kinh doanh

Cc hot ng kinh doanh chnh :

Hot ng xy lp, xy dng dn dng: l sn phm truyn thng mang li

Hot ng xy lp, xy dng dn dng ca cng ty bao gm :

gi nguyn vt liu, cng ty thc hin cc bin php thng tho vi ch u t

1.2.2. c im t chc sn xut kinh doanh

V c im t chc sn xut kinh doanh, cng ty trc tip iu hnh cc

1.3. c im t chc qun l

BAN KIM SOT

i hi ng c ng: i hi ng c ng l c quan c thm quyn cao

chc qun l cao nht ca cng ty gia hai k i hi c ng, Hi ng qun tr

t ca cng ty c hiu qu.

PHN 2: THC TRNG T CHC HCH TON K TON

Phng Ti chnh K ton ca cng ty c phn Vinaconex 6 gm 10

- Tham mu gip vic gim c cng ty v lnh vc ti chnh, k ton, qun l v

2.2. c im vn dng ch chnh sch k ton

Chnh lch t gi thc t pht sinh trong k v chnh lch t gi do nh gi

2.2.1. c im vn dng h thng chng t k ton

Cc nghip v kinh t, ti chnh pht sinh phi c lp chng t k ton

Bin bn nghim thu hp ng giao khon

2.2.2. c im vn dng h thng ti khon k ton

1544: Sn phm d dang - Chi ph sn xut chung

2.2.3. c im vn dng h thng s k ton

2.2.4. c im vn dng h thng bo co k ton

H thng bo co k ton c lp tun th theo quyt nh s

2.3. c im t chc mt s phn hnh k ton ch yu

lnh vc xy lp nn vic tng hp chi ph v tnh gi thnh l phn hnh k ton

M t c th v chi tit phn hnh k ton tng hp chi ph v tnh gi thnh

thng qua s liu ca mt cng trnh c th l cng trnh nh my Tokyo Byokane

n v bn hng: Cty TNHH Kim kh Hong Long

Cng tin hng: 99.615.048

Sau , phn mm k ton s t ng vo S Nht k chung, S ci ti

S THEO DI CHI TIT CNG TRNH, HP NG

Nguyn Xun Qunh--Hon

-Kt chuyn c T.K 621 sang n T.K 1541

Trn nh Hng - CTo trn hi trng tng 2 VKT H 021/2007-Hon

Nguyn Phn Tun - i XD s 17 - Hon chi ph cng trnh nh

Nguyn Quc Oanh - i XD s 10 - Chuyn NVL sang Cf Vt CT

Cng thng 01/2008

Nguyn Xun Qunh - i XD 16 - Hon chng t cng trnh:

Cng ty - Gim DT v CF theo Q s 3002/Q-BGDT CT

Kt chuyn c T.K 621 sang n T.K 1541

Cng thng 06/2008

K ton chi ph nhn cng trc tip

S THEO DI CHI TIT CNG TRNH, HP NG

-Kt chuyn c T.K 334 sang n T.K 622

-Kt chuyn c T.K 622 sang n T.K

Gim chi ph lng CT: Bo gia nh v x hi 3311

Cng thng 01/2008