Professional Documents
Culture Documents
B GIO DC & O TO
BO CO THC TP TT NGHIP
TP. H CH MINH
THNG 06 - 2009
Bo co thc tp tt nghip
CHNG 1
GII THIU TNG QUAN V
TNG CNG TY C PHN MAY NH B
1.1. Thnh lp:
1.1.1. Lch s hnh thnh:
- Khi u ca NBC l hai x nghip may Ledgine v Jean Symi thuc Khu ch
xut Si Gn vn hot ng t trc nm 1975.
- Thng 6/1980, do nhu cu qun l, B Cng Nghip quyt nh st nhp
hai x nghip trn thnh lp x nghip may xut khu Nh B trc thuc Lin Hip
SX-XNK May theo quyt nh s 225CNN/TCQL ngy 03/06/1980 ca B Cng
Nghip.
- ph hp vi pht trin kinh t x hi v xu hng hi nhp vo kinh t
th trng, thng 03/1992, B Cng Nghip ra quyt nh s 225/CNn/TCL ngy
24/03/1992 cho php thnh lp Cng ty may Nh B, l mt n v thnh vin ca
Tng Cng ty Dt May Vit Nam. K t y cng ty chnh thc l mt doanh nghip
Nh nc, thc hin ch hch ton c lp, t ch v ti chnh v chu trch nhim
v kt qu hot ng kinh doanh.
- Bc sang th k 21, tip tc thc hin ch trng i mi ca ng, B
Cng nghip c quyt nh s 74/2004/Q/BCN ngy 6/8/2004 v quyt nh s
88/2004/Q/BCN ngy 8/9/2004 v vic chuyn Cng ty may Nh B thnh Cng ty
c phn may Nh B.
- Trong nm 2008, cn c theo Giy chng nhn ng k Kinh doanh s
4103003232 do Phng ng k Kinh doanh - S K hoch v u t Tp.HCM cp,
sa i ln th 3 ngy 16/10/2008, k t ngy 01/11/2008, Cng ty chnh thc chuyn
i thnh Tng Cng ty c phn may Nh B. y l bc ngot ln, nh du s
pht trin mi ca Cng ty, vi:
Tn gi:
Trang 1
Bo co thc tp tt nghip
Tn vit tt:
NHABECO
Tr s chnh:
in thai:
(84.8) 38720077
Fax:
(84.8) 38725107
M s thu:
0300398889
Website:
http://www.nhabe.com.vn
E-mail:
info@nhabe.com.vn
bi nhng ngi cng nhn lnh ngh v di c ch gim st cht lng cht ch.
Ngoi lnh vc mi nhn nu trn, NBC cn hot ng trong mt s lnh vc khc:
Mua bn sn phm ch bin t nng, lm, hi sn; my mc thit b, ph tng
Trang 2
Bo co thc tp tt nghip
Tng s n v hp tc: 4
Tng din tch sn xut:
Nhn vin:
Nng lc sn xut:
88.000 m2
12.000 ngi
Smi:
Jacket:
Veston Nam N:
Qun:
300.000 chic/thng
350.000 chic/thng
450.000 b/thng
500.000 chic/thng
23.300 m2
4.085 ngi
Jean:
Knitted:
Veston Nam :
Jacket:
Qun:
90.000 chic/thng
350.000 chic/thng
20.000 b/thng
65.000 chic/thng
390.000 chic/thng
13.800 m2
1.740 ngi
Jacket:
115.000 chic/thng
Qun:
270.000 chic/thng
(Danh sch chi tit cc n v xin xem ti Ph lc 1)
Trang 3
Bo co thc tp tt nghip
HI NG
QUN TR
BAN KIM SOT
PHNG K TON
TI CHNH
TNG GIM C
IU HNH
P. TG
THNG TRC
P. TNG GIM C
(SX XNK, K THUT)
PHNG
KHTT
XUT
NHP
KHU
PHNG
TIN
HC
PHNG
QTCL
KTCN
P. TNG GIM C
P. TNG GIM C
(HNH CHNH)
(KD NI A)
PHNG
HNH
CHNH
S 1.1 C cu
PHNG
T
CHC
LAO
NG
CC
CNG
TY
LIN
DOANH
TRUNG
TM
CUNG
NG
&
TIP
TH
CC XN
MAY
TRC
THUC
CHI
NHNH
H
NI
CC
CTY CP
NH B
GP
VN
Trang 4
Bo co thc tp tt nghip
Trang 5
K TON TRNG
K TON
THANH
TON
K TON
PH PHNG
TNG HP
K TON
K TON
NGUYN
VT LIU
K TON
CNG C
DNG C
K TON
K TON
TIN
TSC,
K TON
LNG V
K TON
XDCB,
CNG N
PHI THU
TIU TH
TNH Z
K TON CC N V
K TON
BO CO
THU
TH QU
Trang 7
Chng t gc v cc bng
phn b
Th v s k ton
Nht k chng t
Bng k
S ci
Bo co ti chnh
Trang 8
K ton thanh ton kim tra b chng t thanh ton hp l, sau tin hnh lp
phiu chi chuyn th qu chi tin. Nu thanh ton qua ngn hng th lp y nhim chi.
Cn c vo chng t gc, k ton s vo bng k chi tit tng ti khon cho tt
c cc nghip v pht sinh. Cui thng k ton tng hp vo s ci cc ti khon.
ng thi vo cui thng, t bng k chi tit s ln bng tng hp chi tit.
Cui k k ton s i chiu s liu gia bng tng hp chi tit v s ci cc ti
khon c lin quan. Cn c vo s ci lp bng cn i s pht sinh v lp bo co ti
chnh.
Mi quan h gia cc b phn & phng ban trong cng ty c th hin chi tit
Ph lc 2.
1.4.3. Cc chnh sch khc:
Nin k ton: bt u t ngy 01/01/xxxx n 31/12/xxxx
n v tin t c s dng trong ghi chp k ton: ng Vit Nam (Thc t s
12/12/2003.
Phng php k ton hng tn kho:
o Nguyn tc nh gi: tnh theo gi thnh sn xut
o Phng php xc nh gi tr hng tn kho: theo gi mua
o Phng php hch ton hng tn kho: k khai thng xuyn.
Phng php tnh ton cc khon d phng, tnh hnh trch lp d phng: da
Trang 9
Hp
Gic s
XN
Khu
ng
nhp vi
ct
Bn
thnh
phm
Giao
Khu
kho TP
may
ng
Kim
gi
i
thnh
phm
Thnh
Kim
phm
phm
Trang 10
Trang 11
CHNG 2
THC T CNG TC K TON TI
TNG CNG TY C PHN MAY NH B
2.1. K ton tin mt:
2.1.1. Chng t s dng:
Chng t gc:
o Ha n GTGT hoc Ha n Bn Hng
o Giy ngh tm ng
o Bng thanh ton tin lng
o Bin lai thu tin
Chng t dng ghi s:
o Phiu thu
o Phiu chi
2.1.2. Ti khon s dng:
S hiu
111
1111
1112
1113
Tn Ti khon
Tin mt ti qu
Tin mt VND
Tin mt- ngoi t
Tin mt - Vng bc, kim kh qu, qu
2.1.3. S k ton:
S qu tin mt hay Bo co qu tin mt
2.1.4. Tm tt quy trnh k ton tin mt:
Th tc chi tin:
B phn c nhu cu thanh ton s lp Giy ngh v sau trnh Tng gim c
k duyt. Cn c vo Giy ngh c s ng ca Tng gim c, k ton
thanh ton s kim tra tnh hp l ca chng t ri lp Phiu Chi v chuyn cho k
ton trng hay gim c k duyt. Khi Phiu Chi c k duyt s chuyn n
cho th qu th qu lm th tc chi tin. Sau k ton thanh ton lu Phiu Chi
ny.
Trang 12
K ton trng v
gim c
Th qu
Bt u
Phiu Chi
duyt
Lp
Giy
ngh
No
Giy ngh
thanh ton
Yes
Duyt
giy
ngh
K
duyt
chi
tin
Giy ngh
duyt
Phiu Chi
Duyt
phiu
chi
Phiu Chi
duyt
Ln
bng k
Trang 13
K ton trng
Bt u
Thu
tin ,
xc
nhn
Phiu thu
Ha n
Th qu
K
duyt
Tr
tin
Phiu thu
k , duyt
Phiu thu
k , duyt
Ln
bng
k
25.753.200
C TK 1311: 25.753.200
GVHD: TS. Trn Phc
Trang 14
820.000
C TK 141: 820.000
Ngy 13/10/2008, nhn c tin mt ca Ngn hng ACB v khon tin ang
chuyn 9.000.000
N TK 1111:
9.000.000
C TK 1131: 9.000.000
Tn Ti khon
112
Tin gi Ngn hng
1121
Tin gi Ngn hng- Tin Vit Nam
11211
NH Ngoi Thng TP.HCM
1
11212
NH Cng Thng TP.HCM
1
11213
NH TECHCOMBANK TP.HCM
1
11214
NH u t pht trin
1
11215
NH Hong Kong Bank
1
11216
Ngn hng VIB
1
11217
Tin gi NH TMVP Phng Nam CN L Thi T
1
11218
Tin gi NH TMCP Chu
1
Trang 15
11219
1
1122
11221
Tin gi NH ngoi t
Tin gi NH Ngoi Thng TP.HCM
1
11221
2
11221
3
11222
1
11222
2
11223
NH ANZ
1
11224
NH u t pht trin
1
11225
1
11225
2
11225
3
11226
Tin gi NH VIB
1
11226
Tin gi h NH VIB
2
11227
1
11228
1
11228
Chu EUR
3
11229
1
1123
2.2.3. S k ton:
S chi tit TGNH
2.2.4. Tm tt quy trnh k ton tin gi Ngn hng:
Cn c vo Phiu Nhp Kho, vt t, ti sn, Bin Bn nghim thu, Bin Bn
thanh l hp ng c y ch k ca cp trn, k ton TGNH s lp y Nhim
Chi gm 4 lin chuyn ln cho Tng Gim c hoc K ton trng duyt. Sau k
GVHD: TS. Trn Phc
Trang 16
ton TGNH s gi y Nhim Chi ny cho Ngn hng Ngn hng thanh ton tin
cho ngi bn, sau Ngn hng s gi Giy Bo N v cho cng ty. Cn c vo
Giy Bo N, k ton s hch ton vo s chi tit TK 112.
K ton chi TGNH
Gim c
K ton TGNH
Ngn hng
B chng t cn
thanh ton (X)
y nhim
chi
K,
duyt
KTT
duyt
X:
Phiu nhp
kho vt t , ti
sn
Bin bn
nghim thu
Hp ng
Bin bn
thanh l hp
ng
T trnh thanh
ton
...
Giy bo
N
UNC
duyt
Thanh
ton
cho
KH
Lp
Giy
bo
N
Nhp liu
Khch hng thanh ton tin n cho cng ty, Ngn hng s gi Giy Bo C, k
ton s hch ton ghi vo s chi tit TK 112
Khi nhn c chng t ca Ngn hng, k ton TGNH phi kim tra i chiu
vi cc chng t gc km theo. Trng hp c chnh lch vi s sch k ton ca
cng ty, gia s liu trn chng t gc vi chng t ca Ngn hng th k ton phi
thng bo cho Ngn hng cng i chiu v gii quyt kp thi.
Trang 17
K ton TGNH
Ngn hng
Bt u
Giy bo
C
Giy bo
C
B chng t
(X)
No
ngh i
chiu
i chiu (X)
Yes
Giy Bo
C
Nhp liu
(X)
Hp ng (bin
bn thanh l /
nghim thu )
Ha n
...
62.512,49*17.481= 1.092.780.838
625.125
2. Ngy 24/11/2008, thu tin ca khch hng nc ngoi bng chuyn khon
theo chng t s 00001/11, s tin 1.545.777.546
N TK 112:
1.545.777.546
C TK 131: 1.545.777.546
Trang 18
Tn Ti khon
Tin ang chuyn
Tin ang chuyn- Tin VN
Tin ang chuyn- Ngoi t
44.549.459
C TK 11281:
44.549.459
1.199.025.000
C TK 112281:
1.199.025.000
1.200.000.000
C TK 113: 1.200.000.000
Trang 19
Tn Ti khon
Phi thu khch hng
Phi thu khch trong nc
Phi thu ca khch nc ngoi
2.4.1.1.3. S k ton:
S theo di chi tit phi thu khch hng
2.4.1.1.4. Quy trnh k ton phi thu khch hng
u tin k ton Doanh thu, Thnh Phm chuyn b chng t cho k ton phi
thu. K ton phi thu s kim tra li gi trn hp ng vi Invoice xem khp cha
i tin khch hng. Tip theo, k ton Phi thu s lp Bng k chi tit theo di
tng khch hng cn c vo thi hn thanh ton trn Hp ng. Khi Ngn hng gi
Giy Bo C v, k ton Phi thu s bit c ha n no c thanh ton v cui
mi qu s lp Bng i chiu cng n. Khi quyt ton, k ton Phi thu s ln ch T
cho TK 131.
Trang 20
KT phi thu
B chng t
(Hp ng +
Invoice )
Kim tra
Yes
Lp bng
k theo
di KH
No
Kim tra li b
chng t
Bng k
i chiu
Giy bo C
Ngn hng
Cui thng
N
Ln ch T
Trng hp khch hng n hn cha thanh ton, K ton Phi thu s lp Debit
Note ( Giy Bo N) gi sang cho khch hng.
2.4.1.2. K ton thu GTGT c khu tr:
2.4.1.2.1. Chng t s dng:
Ha n Gi tr gia tng
T khai Thu Gi tr gia tng
Trang 21
Tn ti khon
133
Thu GTGT c khu tr (GTGT)
1331
GTGT - Hng ha dch v c khu tr
13310
Thu GTGT hng ha dch v
0
1332
GTGT - TSC c khu tr
13320
Thu GTGT TSC
0
2.4.1.2.3. S K ton:
Bng k hng ha dch v mua vo
Bng k hng ha dch v bn ra
2.4.1.2.4. Hon thu:
nh k hng qu, cng ty lp mt b h s xin hon thu gm:
Tt c Bng k u vo, u ra trong Qu
Bng chnh lch gia s lc k khai so vi s lc quyt ton
Bng k chng minh xut khu
T ngh
Hn ngch xut khu
Bng lit k cc Ha n (ca Qu) vi s Ha n lin tc ( k c Ha n
hy)
Bng bo co s dng Ha n.
5 ngy sau khi np, nu h s c thiu st th Cc thu s thng bo ngh doanh
nghip b sung. Sau khi b sung y h s, Cc Thu tin hnh kim tra v hon
thu cho doanh nghip.
Khi tin hnh khu tr thu GTGT vo s thu GTGT phi np, K ton s ghi:
N TK 3331
C TK 1331
Khi c Nh nc hon thu cho s thu GTGT u vo khng khu tr ht, k
ton s ghi
N TK 111, 112
C TK 1331
Trang 22
Trang 23
K ton tm ng
B phn lin quan
Gim c
Bt u
Duyt tm
ng
K ton
Yes
Th qu
T trnh
duyt
Lp t
trnh
xin tm
ng
Chi
tin
No
Kim duyt
T trnh xin
tm ng
Yes
T trnh
kim duyt
Kt thc
No
Phiu chi
Lin foto
K duyt
Yes
PC duyt
Kt thc cng
vic
Thu li nhp
qu
(tr lng )
PC
duyt
N
Lp
bng
thanh
ton
Bng
thanh
ton tm
ng
Kt thc
i chiu
PC b sung
S 2.6 K ton tm ng
5.000.000
Trang 24
C TK 1111: 5.000.000
Ngy 05/10/2008, thu tm ng ca Ng Th Nga theo chng t s 0004/05 s
tin: 820.000
N TK 1111:
C TK 141:
820.000
820.000
Trang 25
Tn Ti khon
Nguyn liu, vt liu
Nguyn liu
Ph liu
Nhin liu
Ph tng thay th
Vt t a ngoi gia cng, ch bin
Phi tr trong nc
Phi tr nc ngoi
CPSXKD DD hng FOB xut khu
CPSXKD DD hng FOB ni a
CPSXKD DD hng FOB tit kim
CPSXKD DD hng FOB a ngoi gia cng
CPSXKD DD hng gia cng xut khu
CPSXKD DD hng gia cng li xut khu
CPSXKD DD hng a ngoi gia cng xut khu
Phi thu ni b khu B
Phi thu ni b khu C
Phi thu ni b khu D
Phi thu ni b khu E
Phi thu ni b X nghip may Nam Tin
Phi thu, chi ni b khc
2.5.1.3. S k ton:
Th kho
S chi tit
Bng k
Nht k chng t
2.5.1.4. S hch ton:
2.5.1.4.1. S hch ton chi tit kho:
K ton kho
INVOICE
PNK
PXK
PXK
Trang 26
Ti kho:
o Thng k kho s dng th kho ghi chp tnh hnh nhp xut tn v
mt s lng.
o Hng ngy cn c vo phiu nhp, phiu xut nguyn ph liu thng k
xut nhp v cn c vo s lng thc t gia th kho v ngi giao
nhn k xc nhn nhp vo my. Cui ngy phn mm vi tnh t tnh
ra s tn kho ca tng nguyn ph liu, trn tng th kho (trn my vi
tnh).
o Cui k, thng k kho v k ton kho i chiu s liu trn th kho
nhn xt, nh gi.
Ti phng k ton:
o K ton nguyn ph liu s dng th chi tit nguyn ph liu ghi chp
tnh hnh nhp xut tn ca tng m nguyn ph liu trn my tnh
c v s lng ln gi tr.
o Khi nhn c cc chng t nhp xut, k ton tin hnh nhp s liu
vo my vi tnh vo s chi tit nguyn ph liu theo m nguyn ph
liu.
o Cui thng, k ton nguyn ph liu tnh s pht sinh nhp xut tnh
s tn kho theo tng m nguyn ph liu v i chiu vi s trn th
kho. Nu c sai st s tin hnh iu chnh.
o Cui qu trn bng bo co nhp xut tn th hin gi tr nguyn ph
liu pht sinh nhp, a vo s dng trong k, tn cui k.
i vi phn xut dng trong thng, k ton cn c vo bng tng
cng trn bng phn b nguyn vt liu v cng c, dng c. Sau
tnh s tn kho cui thng.
Trang 27
Vic xut kho NPL theo tng m hng da trn nh mc tiu hao NPL do
phng K hoch Th trng lp phiu lnh cp pht kim phiu xut kho vt t. c
lp lm 3 lin a xung kho vt t. Sau tng hp s lng vo th kho ri chuyn
k ton 1 lin, 1 lin ni pht hnh phiu, bn nhn hng gi 1 lin. Da vo chng
t xut kho, k ton kho vo s chi tit TK 152 theo tng m hng.
Trang 28
Kho
Bt u
K ton
Lp lnh
cp pht
kim
phiu XK
Nhp liu
Nhp liu
Lnh cp pht
kim phiu XK
Lnh cp pht
kim phiu XK
A
Lp phiu
XK
Bn nhn
hng
TK 152104, 152201
TK 632
NVL xut bn
NVL nhp hi
NVL xut ni b
TK 1388
TK 1368
TK 154
TK 1388
NVL s dng khng ht
Trang 29
Tn Ti khon
153
Cng c, dng c
15310
Cng c, dng c
1
15320
Bao b
1
15330
dng cho thu
1
Trang 30
Gimc
Bt u
K ton
K duyt
Phiu NK
No
Lp tr
trnh
Kt thc
B chng t
(X)
Yes
No
T trnh
Lp t
trnh
K duyt
Xin tmng
mua hng
Lp Phiu
chi
Yes
Ha n
Phiu Chi
Lp PNK
Giao
cc BP
lin
quan
Nhp liu
Trang 31
Nh ca , vt kin trc
My mc , thit b
Phng tin vn ti , truyn dn
Thit b , dng c qun l
5 - 25
5- 7
6
3- 5
Tn Ti khon
211
TSC hu hnh
21110
TSC hu hnh- Nh ca vt kin trc
1
21120
TSC hu hnh- My mc thit b
1
21130
TSC hu hnh- Phng tin vn ti, truyn dn
1
21140
TSC hu hnh- Thit b, dng c qun l
1
21150
TSC hu hnh- Cy, sc vt lm vic
1
21180
TSC hu hnh- khc
1
212
TSC i thu ti chnh
213
TSC v hnh
21310
TSC v hnh- Quyn s dng t c thi hn
Trang 32
1
21320
1
21330
1
21340
1
21350
1
21360
1
21370
1
21380
2.6.3. S k ton:
2.6.4. Tm tt quy trnh k ton Ti sn c nh:
C 2 trng hp mua TSC:
B phn hoc phng ban c nhu cu lp t, mua TSC v s dng s lp T
trnh v np cho Tng Gim c k duyt.
Cc My mc thit b, Nh xng, Phng tin vn tinm trong xut ca
Ph Tng Gim c sau khi c Hi ng Qun Tr k duyt xuyn sut 1 nm, th
B Phn C in lm th tc xin mua tng t nhng khng c vt qu xut
ban u.
2.6.4.1. Quy trnh TSC tng do mua sm:
Trc tin, B phn c nhu cu mua TSC s lp T trnh xin mua TSC v
np cho Tng Gim c duyt. Sau khi c s chp nhn ca Tng Gim c, B
phn s giao nhn vin mua TSC v v np b chng t gm: Phiu Nhp, Ha
n, Hp ng kinh t, Bin bn nghim thu, T trnh xin thanh ton cho Phng k
ton. K ton TSC s kim tra tnh hp l ca b chng t, sau s lu b gc v
Trang 33
photo 1 b chuyn sang cho k ton thanh ton. K ton TSC nhp liu vo my tnh
ri hng qu lp Bng K v Danh sch theo di TSC (c tnh khu hao)
Trang 34
Bt u
Gim c
K ton
K duyt
Phiu NK
Nhp liu
No
Lp tr
trnh
Kt thc
B chng t
(X)
Yes
No
T trnh
Bng k
DS theo
di TSC
Lp t
trnh
K duyt
Xin tm ng
/
mua hng
Yes
Lp Phiu
chi
Ha n
Phiu Chi
Lp PNK
Giao
cc BP
lin
quan
Nhp liu
Trang 35
33.704.490
N TK 133:
33.704.49
C TK 331: 37.074.939
2. Ngy 07/10/2008, xut thanh l l thit b nguyn gi 560.000.000, khu
hao 320.000.000, s tin thu c t thanh l l 147.000.000, VAT 5%
Thanh l TSC
N TK 214:
320.000.000
N TK 811:
140.000.000
Trang 36
Gim c
Bt u
P. C in
K duyt
Yes
Lp t
trnh
No
K ton
Lp Lnh
iu ng
Lnh iu
ng
Kt thc
Phiu XK
Lp PXK
X l chng t
PXK
Phiu XK
No
N
N
K duyt
Yes
X l chng t
nh gi li TS
Lp
chng t
thanh l
C TK 211: 560.000.000
Tin thu c t thanh l
N TK 131:
147.000.000
C TK 3331: 7.000.000
C TK 711: 140.000.000
GVHD: TS. Trn Phc
Trang 37
Trang 38
Lng php:
Lng lm thm:
Trang 39
Trang 40
30.244.260.287
28.462.559.876
13.351.490
K
1111
11219
248.158.756
17.066.000
K
136891
11211
2.396.468.169
28.654.589.247
62210
1
11211
250.000.000
22.964.001
1368BP
344.109.213
1
62710
1
11212
278.000.000
110.966.334
622102
128.060.239
1.093.764.296
1
64110
3335
1.332.580
627102
33830
784.832.347
7.829.834.726
1
64210
4.235.657
641102
1
33840
66.302.802
1
11218
30.321.428
642102
112181
1
141
1
33.619.923.844
37.935.648.972
32.778.285.004
528.000.000
CK
186.886.000
(92.955.244)
CK
Trang 41
TK 338401
-
33830
TK 338301
250.152.840
K
13689
11211
5.885.691.79
4.763.195.820
37.522.926
K
136891
66.302.802
1
33410
1
11219
5
1.060.000.00
784.832.347
334101
100.198.547
1
62210
1
11218
0
1.200.000.00
449.061.246
338401
2
92710
1.203.271
0
-
1.779.089.087
622102
3.824.644
2
64110
21.364.848
927102
27.379.142
2
64210
67.908.987
641102
2
11218
486.134.119
642102
449.061.246
1
71.082.144
1368KDN
D
449.061.246
449.061.246
8.145.691.79
38.085.930
15.747.372
3.750.829.006
138881
138811
5
-
CK
72.442.909
368.333.031
TK 334201
CK
TK 338302
K
1.138.823.60
1111
1.438.959.608
9.822.462
1111
11110
8
516.947.367
362.541.604
112111
11211
864.922.296
329.437.100
13881
1
11211
4.911.400
7.139.689
1111
1
11218
81.822.108
1.988.642.400
1
62710
1
13689
45.443.908
3
64110
29.975.400
167.082.300
3
64210
1
11216
1
11217
21.928.081
1
11219
1
2.407.632.093
2.524.959.662
189.770.478
CK
CK
567.302.675
1.336.444.99
369.681.293
Trang 42
Tn Ti khon
331
Phi tr ngi bn
3311
Thanh ton tin mua thc phm
33110
Phi tr khch gia cng
1
33110
Phi tr khch hng y thc
2
33110
Phi tr khch hng khc trong nc
3
33110
Phi tr khch hng nc ngoi
4
3312
Thanh ton vt t cho ngi bn
3313
Thanh ton tin gia cng cho khch hng
2.8.3. S k ton:
Bng theo di chi tit cng n
Bng k theo di Hp ng (trong v ngoi nc)
2.8.4. Tm tt quy trnh k ton n phi tr:
u tin, b phn ban hnh Hp ng s lp ra 4 b hp ng, k ton gi bn
gc, ngi lm Hp ng gi 2 b, 1 b ngi khai hi quan gi (i vi hp ng
vi khch hng ngoi). Khi k ton thanh ton nhn c b chng t gm Hp ng
km Invoice, T khai xut nhp khu, Phiu Nhp Kho th:
i vi Hp ng thanh ton lin (TT tr trc), phi thanh ton ngay. Trng
hp hng v khng , phi thng bo vi Cn B mt hng lin h vi khch hng
b sung s hng thiu.
i vi Hp ng thanh ton sau (TT sau), K ton thanh ton s d vo Phiu
Nhp Kho thanh ton ng vi s Nhp Kho. Sau khi kim tra, k ton thanh ton
lp Giy ngh thanh ton trnh Tng Gim c k duyt. Sau k ton TGNH lp
Lnh chuyn tin (y Nhim Chi)
Trng hp c mt s hp ng cha th tr tin ngay, k ton thanh ton s
photo thnh 3 b chng t k ton TGNH lm th tc i vay Ngn hng. K ton
TGNH gi 1 b, 2 b cn li Ngn hng s gi.
GVHD: TS. Trn Phc
Trang 43
Stt Tn c ng
1
2
3
4
5
Nh nc
Tun Nguyn Ngh
Lng Tuyt Lan
L Mc Thun
Cc c ng khc
Tng
S c phn
Gi tr c phn
T l gp vn
326.400
3.535
3.448
3.375
303.242
32.640.000.000
353.500.000
344.800.000
337.500.000
30.324.200.000
51,00%
0,55%
0,54%
0,53%
47,38%
640.000
64.000.000.000
100,00%
Tn Ti khon
Chnh lch nh gi li ti sn
Chnh lch t gi
Trang 44
Tn Ti khon
Qu u t pht trin
Qu d phng ti chnh
Qu d phng v tr cp mt vic lm
Cc qu khc thuc vn ch s hu
Tn Ti khon
Trang 45
621
Chi ph NVL trc tip
621101
CPNVL hng FOB xut khu
621102
CPNVL hng FOB ni a
621103
CPNVL hng FOB tit kim
621104
CPNVL hng FOB a ngoi gia cng
621105
CPNVL hng gia cng xut khu
621106
CPNVL hng gia cng li xut khu
621107
CPNVL hng a ngoi gia cng xut khu
621108
CPNVL hng y thc xut khu
621XDCB
Chi ph XDCB
199,122,023
199,122,023
21,728,287
21,728,287
220,850,310
220,850,310
Trang 46
Tn Ti khon
622
Chi ph nhn cng trc tip
6221
Chi ph nhn cng chnh
334
Phi tr ngi lao ng
33410
Phi tr tin lng CNV
1
3382
Kinh ph cng on
3383
Bo him x hi
33830
Bo him x hi
1
3384
Bo him y t
15410
CPSXKDDD hng FOB xut khu
1
Th chm cng
n
on
gi
cng
n
php
Bng chm cng
xin
ngh
Bng cn i cng on
S chi tit
Trang 47
Nht k chng t
44,313,600
C TK 334101:
44,313,600
4,616
6,320,364
0.073%
128,168,224
x 0,073%
= 93,606 VN
1,648,201,53
6
241,082,931
x 0.073% = 1,203,744 VN
x 0.073%
= 176,072 VN
Ta c nh khon:
N TK 622:
1,473,422
C TK 338201:
93,606
C TK 338301:
1,203,744
C TK 338401:
176,072
45,787,022
C TK 622: 45,787,022
GVHD: TS. Trn Phc
Trang 48
TK i ng
334101
Kinh ph cng on
Bo him x hi
Bo him y t
Kt chuyn CP SXKD DD
338201
338301
338401
154101
Cng
S tin
N
C
45,787,02 45,787,022
2
44,313,60
0
93,606
1,203,744
176,072
45,787,02
41,632,622
45,787,022
Tn Ti khon
627
Chi ph sn xut chung
62701
Chi ph vn chuyn bc xp thu ngoi
6271
Chi ph SXC- Chi ph nhn vin phn xng
62710
Chi ph tin lng
Trang 49
1
62710
2
62710
3
6272
62720
1
62720
2
62720
3
62720
4
62720
5
62720
6
62720
7
62722
0
6273
62730
1
6274
6277
62770
1
62770
2
62770
3
62770
4
62770
5
62770
7
62772
0
6278
62780
1
62780
Trang 50
2
62780
3
62780
4
62780
5
62780
6
62780
7
62780
8
62780
9
62781
1
62781
2
62782
0
1111
11211
4,616
6,320,364
14,041,033,43
6
0.00073 (0.073%)
x 0,073% = 10,254,696 VN
Trang 51
10,254,696
C TK 154101:
10,254,696
Ni dung
TK i ng
1111
112111
N
14,041,033,436
16,953,927,930
1,073,237,592
Tp.HCM
TGNH TMCP Chu
Phi thu ni b XN
112121
1.402,118,046
112181
34,621,113
1368PK
may Pleiku
Tm ng
Nguyn liu chnh
Vt liu ph
Nhin liu
Ph tng thay th
Ph thu nht ph liu
Kho tit kim
Cng c dng c
Hao mn TSC hu
hnh
Chi ph tr trc di
hn
Vay ngn hn BIDV
Vay ngn hn ANZ
Phi tr tin lng
CNV
Phi thu phi tr tin n
32,143,405
141
152104
152201
152401
152501
152601
152701
153101
244,195,140
93,018,850
5,317,648
1,865,430,953
828,276,004
21401
4,997,968,849
433,923,163
936,691
42,771,333
242
49,391,469
331103
331104
341,841,951
60,759,837
334101
295,613,464
3342
ca
Kinh ph Cng on
Bo him x hi
Bo him y t
Kt chuyn 154
Tng Cng
C
14,041,033,436
25,070,000
1,696,888,780
338201
338301
338401
1,442,751
18,553,304
2,713,797
14,532,170,004
14,041,033,436
14,532,170,004
Tn Ti khon
Chi ph SXKD d dang
15410
1
15410
Trang 52
2
15410
3
15410
4
15410
5
15410
6
15410
7
15410
8
62110
1
622
627
CP
SXDD
CK
276,892,028
C TK 621101:
220,850,310
C TK 622:
45,787,022
C TK 627:
10,254,696
CP NVL
TT
DDK
S lng
SPHTTK
CP
NVLTT
PSTK
S
lng
SPDD
+
x
CP
NVLTT
PSTK
T l
hon
thnh
S lng
SPDDCK
T l
hon
thnh
Trang 53
= CP SX KDDD K
Gi thnh n v
CP SXKD PSTK
CP SX KDDD CK
276,892,02
8
1154
= 239,941
VN
CPSXDD K
2
CPSXDD
trong k
3
220,850,310
45,787,022
10,254,696
276,892,028
CPSXDD
cui k
4
Tng gi
Gi thnh
thnh
5=2+3-4
220,850,310
45,787,022
10,254,696
276,892,028
n v
6=5/SLNK
191,378
39,677
8,886
239,941
Trang 54
Kho vt t
Bt u
Phn xng
Phiu xut
kho
K ton
BC tng hp
NPL tiu hao
Lp phiu
lnh kim
XK
3
Phiu xut
kho
Lp bng
hch ton
ng
theo
Bng hch
ton bn ct
hp
Tp
Lp
chi tit
TK 154
Bng tiu
hao ph liu
S chi
tit TK
154
ng
th
n
ph
Cui thng
lp BC NX-T
Bn nhn hng
Bo co NX-T
BC tng hp
NPL tiu hao
Trang 55
Tn ti khon
511
5111
511111
511121
511131
511141
511151
511161
511171
5112
511211
511221
511231
511241
511251
511261
511271
511281
5113
511321
511331
512
5121
512111
512112
512114
512118
5122
l
Doanh thu bn nguyn ph liu tit kim
Doanh thu bn NPL,BB khc (mua bn)
Doanh thu bn ph liu
Doanh thu xut khu
Doanh thu gia cng xut khu trc tip
Doanh thu FOB xut khu
Doanh thu tit kim xut khu
Doanh thu gia cng li
Doanh thu a ngoi gia cng
Doanh thu hng y thc 3%
Doanh thu hng ha xut khu
Doanh thu hng ha y thc XK
Doanh thu cung cp dch v
Doanh thu cho thu nh, xng
Doanh thu cho thu ti sn, MM, thit b
Doanh thu bn hng ni b
Doanh thu bn cc thnh phm
Doanh thu ni b -XN 9
Doanh thu ni b - CN H Ni
Doanh thu ni b- May Kontum
Doanh thu ni b- May Sng Tin
Doanh thu bn hng ha
Trang 56
TK 511141
Trang 57
12.310.073.082
12.367.985.105
4.978.636
1.418.182
7.799.999
4.993.636
16.272.727
22.448.843
12.367.985.105
12.367.985.105
131101
1368K
T
136891
1368B
53
1
91
1
1
-
TK 511171
69.989.561
131101
749.696.939
139.650.378
136891
749.639.939
749.639.939
1
91
1
1
164.667.521.276
164.667.521.276
131101
29.807.326.912
25.172.239.742
131201
29.807.326.912
29.807.326.912
471.527.040
417.050.360
138811
471.527.040
471.527.040
91
1
53
1
91
1
446.196.364
100.000
1368KT
72.046.000
1.685.187.734
136891
1.685.187.734
44.898.355.883
131201
44.898.355.883
44.898.355.883
3.099.033.085
3.099.033.085
3.099.033.085
3.099.033.085
131101
171.095.864
3.433.771.529
1368H
N
3.262.675.665
3.433.771.529
TK 511321
446.196.364
1.685.187.734
TK 512112
131101
400.000.000
131101
54.476.680
46.196.364
1.613.041.734
TK 511281
4.635.087.170
446.196.364
5.771.929.871
131201
TK 511311
911
431201
TK 511241
TK 511251
911
22.727.273
44.898.355.883
531
911
1368KT
53
91
164.667.521.276
164.667.521.276
54.211.818
TK 511211
TK 511221
911
5.771.283.963
TK 511161
911
911
131101
5.771.929.871
91
531
5.694.990.780
P
1368PL
641
431201
TK 511151
645.908
3.433.771.529
TK 511331
1111
138811
91
1
150.126.000
131101
179.056.000
8.700.000
1368PL
1368KT
1368BP
179.056.000
18.804.000
1.426.000
179.056.000
Trang 58
TK 531
1111
13682
1
645.908
645.908
511141
171.095.864
171.095.864
512112
171.741.772
171.741.772
7.581.078.350
795.914.283
6.158.197
767.381
649.399
468.229.750
400.641.127
301.567
207.420.347
8.588
257.859
17.388
74.047.821
34.254
1.081.113
21.376.694
643.467.588
426.838.190
25.025.223
8.097.134
3.171.413.822
412.025.000
1111
112111
112121
112131
112141
112151
112161
112171
112181
112191
112211
112213
112221
12241
112251
112253
112261
112271
112281
112283
112291
131101
131201
138811
Trang 59
7.581.078.350
206.080.000
440.640.000
44.352.705
27.204.724
199.028.196
7.581.078.350
1288
2288PT
331101
331103
331104
415,321,961
23,893,872
2,183,303,443
646,152,570
1,557,565,659
5,429,134,613
10,255,372,118
10,255,372,118
911
10,255,372,118
Trang 60
911
1,095,732,877
1,095,732,877
80,000,000
335,218,588
33,689,219
206,568,011
35,000,000
405,255,059
1,095,732,877
111
131
138
331
338
159
1,196,498,725
1,196,498,725
1,196,498,725 911
1,196,498,725
Trang 61
Trang 62
phc v cho vic bn hng; chi ph khu hao ti sn c nh b phn bo qun hng
ho nh b phn bn hng; chi ph thu ngoi phc v cho vic bn hng
S hiu
Tn Ti khon
641
Chi ph bn hng
6411
Chi ph bn hng- CP Nhn vin
64110
Chi ph tin lng
1
64110
CP BHXH, YT, KPC
2
64110
CP tng ca, gin ca, an gia ca
3
6412
Chi ph bn hng- CP vt liu bao b
64120
CP nguyn liu
1
64120
CP nhin liu
2
64120
CP vt liu ph
3
64120
CP bao b
4
64120
CP vn phng phm
5
64122
CP vt t, vt liu khc
0
6413
Chi ph bn hng- CP dng c dng
64130
CP dng c g lp
1
6414
Chi ph bn hng- CP KHTSC
6417
Chi ph bn hng- CP dch v thu ngoi
64170
CP vn chuyn, bc xp thu ngoi
1
64170
CP dch v bu in
2
64170
CP mua BH ti sn, PCCC, BHLD
3
64170
CP sa cha TSC
4
64170
CP giao hng
5
64170
CP tin in thp sng v sn xut
6
64170
CP tin nc sinh hot, nc
7
64171
Ph y thc
Trang 63
0
64171
1
64171
2
64171
3
64171
4
64171
5
64171
6
64172
0
6418
64180
1
64180
2
64180
3
64180
4
64180
5
64180
6
64180
7
64180
8
64180
9
64181
1
64182
0
Trang 64
nhn vin cc phng ban, cc khon trch chi ph cng on v bo him); chi ph vt
liu phc v cho hot ng qun l doanh nghip, chi ph dng vn phng phc v
cho cng tc qun l; chi ph khu hao ti sn c nh phc v chung cho ton doanh
nghip; chi ph d phng; thu mn bi, thu nh t, chi ph dch v mua ngoi phc
v cho qun l doanh nghip; cc khon chi ph khc lin quan n iu hnh, qun l
doanh nghip.
S hiu
Tn Ti khon
642
Chi ph qun l doanh nghip
6421
Chi ph qun l doanh nghip
64210
CP tin lng
2
64210
CP BHXH, YT, KPC
2
64210
CP tng ca, gin ca, n gia ca
3
6422
CPQLDN - CP vt liu qun l
64220
Chi ph nguyn liu
1
64220
Chi ph nhin liu
2
64220
Chi ph vt liu ph
3
64220
Chi ph bao b
4
64220
Chi ph vn phng phm
5
64220
Chi ph vt t, ph tng thay th
6
64220
Chi ph vt t XDCB
7
64222
Chi ph vt t vt liu khc
0
6423
CPQLDN - CP dng vn phng
64230
CP CCDC, MMTBVP
1
64230
CP s sch, giy fax photo
2
6424
CPQLDN - CP KHTSC
6425
CPQLDN - Thu, ph l ph
64250
Cc khon thu np NS
1
64250
Ph v l ph
2
Trang 65
Trang 66
8
64280
9
64281
0
Trang 67
Tn Ti khon
CP thu thu nhp doanh nghip
CP thu TNDN hin hnh
2.15. Lp bo co ti chnh:
Bo co ti chnh phn nh theo mt cu trc cht ch tnh hnh ti chnh, kt
qu kinh doanh ca mt doanh nghip. Mc ch ca bo co ti chnh l cung cp cc
thng tin v tnh hnh ti chnh, tnh hnh kinh doanh v cc lung tin ca mt doanh
nghip, p ng nhu cu hu ch cho s ng nhng ngi s dng trong vic a ra
cc quyt nh kinh t. t mc ch ny bo co ti chnh phi cung cp nhng
thng tin ca mt doanh nghip v:
Ti sn;
N phi tr;
Vn ch s hu;
Doanh thu, thu nhp khc, chi ph, li v l;
Cc lung tin.
Cc thng tin ny cng vi cc thng tin trnh by trong Bn thuyt minh bo co
ti chnh gip ngi s dng d on c cc lung tin trong tng lai v c bit
l thi im v mc chc chn ca vic to ra cc lung tin v cc khon tng
ng tin
2.15.1. Bng cn i k ton:
Bng cn i k ton phn nh tng qut ton b gi tr ti sn hin c v ngun
hnh thnh ti sn ca doanh nghip ti mt thi im nht nh.
S liu trn Bng cn i k ton cho bit ton b gi tr ti sn hin c ca
doanh nghip theo c cu ca ti sn, ngun vn v c cu ngun vn hnh thnh cc
ti sn .
Trang 68
Trang 69
o - Li l t hot ng u t.
Lung tin t hot ng u t v ti chnh
o Cc lung tin pht sinh t cc giao dch bng ngoi t phi c quy
i ra ng tin ghi s k ton theo t gi hi oi ti thi im pht sinh
giao dch
o Chnh lch t gi hi oi cha thc hin pht sinh t thay i t gi
quy i ngoi t ra n v tin t k ton khng phi l cc lung tin
o Cc lung tin lin quan n tin li cho vay, c tc v li nhun thu
c c phn loi l lung tin t hot ng u t. Cc lung tin
lin quan n c tc v li nhun tr c phn loi l lung tin t
hot ng ti chnh
2.15.4. Thuyt minh bo co ti chnh:
Doanh nghip phi trnh by trong thuyt minh bo co ti chnh mt cch tng
hp v c vic mua v thanh l cc cng ty con hoc cc n v kinh doanh khc trong
k nhng thng tin sau:
Tng gi tr mua hoc thanh l;
Phn gi tr mua hoc thanh l c thanh ton bng tin v cc khon tng
ng tin;
S tin v cc khon tng ng tin thc c trong cng ty con hoc n v
kinh doanh khc c mua hoc thanh l;
Phn gi tr ti sn v cng n khng phi l tin v cc khon tng ng
tin trong cng ty con hoc n v kinh doanh khc c mua hoc thanh l
trong k. Gi tr ti sn ny phi c tng hp theo tng loi ti sn.
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Trang 71
CHNG 3
NHN XT KIN NGH
3.1. T chc b my k ton:
Vi m hnh k ton tp trung, b my k ton quy m vi gn 20 ngi (k c
K ton trng), phng k ton ti chnh c th m bo c lng cng vic khng
l pht sinh hng ngy.
Mi ngi ph trch mt cng vic c th, vic tnh ton v hch ton vo cc
bng k, s, th chi tit u c tin hnh chnh xc, thn trng v kp thi; m bo
gim thiu sai st trong hch ton v m bo yu cu kim tra, gim st gia cc
thnh vin vi nhau cng nh ca trng phng vi nhn vin.
Trang 69
K ton lun theo di v cp nht nhng thay i trong chnh sch ti chnh,
trong ch k ton iu chnh cho ph hp vi iu kin cng tc k ton ti cng
ty.
Trang 70
MC LC
Li cm n
Nhn xt ca Tng cng ty may Nh B
Nhn xt ca Gio vin hng dn
Nhn xt ca Gio vin phn bin
CHNG
GII
THIU
TNG
QUAN
CHNG
THC
2
T
CNG
TC
TON
TI
CHNG
DANH MC HNH NH
S 1.1 C cu chung Tng cng ty.............................................................4
S 1.3 Hnh thc k ton Nht k chng t.............................................8
S 1.4 Quy trnh cng ngh......................................................................10
S 2.2 K ton thu tin mt......................................................................14
S 2.3 K ton chi TGNH.........................................................................17
S 2.4 K ton thu TGNH........................................................................18
S 2.5 K ton N phi thu.......................................................................21
S 2.6 K ton tm ng.............................................................................24
S 2.7 Quy trnh nguyn ph liu............................................................29
S 2.8 Quy trnh k ton CCDC..............................................................31
S 2.9 Quy trnh k ton TSC (1)..........................................................35
S 2.10 Quy trnh k ton TSC (2)........................................................37
S 2.11 Quy trnh 154...............................................................................55
3.
4.
hnh ni b
TS. Bi Vn Dng (2007), K ton ti chnh, NXB. Thng k H Ni
TS. Trn Phc (2007), Gio trnh K ton Ti chnh doanh nghip tp I, NXB.
5.
Thng k
TS. Trn Phc (2007), Gio trnh K ton Ti chnh doanh nghip tp II, NXB.
6.
Thng k
TS. Trn Phc (2008), H thng thng tin k ton phn 3 (phn tch, thit k v
B CNG THNG
B GIO DC & O TO
BO CO THC TP TT NGHIP
TP. H CH MINH
THNG 06 - 2009