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B CNG THNG

B GIO DC & O TO

TRNG I HC CNG NGHIP TP. H CH MINH


KHOA K TON KIM TON

BO CO THC TP TT NGHIP

CNG VIC K TON TI


TNG CNG TY C PHN MAY NH B

Ging vin hng dn: TS. TRN PHC


Nhm sinh vin thc hin:
M s SV
H v tn
Lp
05032311
Nguyn ng Hi
HKT1
05112201
Tn Tht Hong
HKT1
05086891
Mai Th L Huyn
HKT1
05082191
Nguyn Th Hng M
HKT1
05101861
Nguyn Hong Ninh
HKT1

TP. H CH MINH
THNG 06 - 2009

Bo co thc tp tt nghip

Chng 1: Gii thiu tng quan

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:

Tng Cng ty c phn may Nh B

Tn giao dch quc t: Nha Be Garment Corporation Joint Stock Company


GVHD: TS. Trn Phc

Trang 1

Bo co thc tp tt nghip

Chng 1: Gii thiu tng quan

Tn vit tt:

NHABECO

Tr s chnh:

04 ng Bn Ngh, P. Tn Thun ng, Q.7, Tp.HCM

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

1.1.2. Vn iu l: 100.000.000.000 (Mt trm t ng)


1.1.3. Lnh vc hot ng:
Hin nay NBC ang thc hin hai mng hot ng - th trng ch yu. Th nht
l th trng trong nc. Th hai l th trng xut khu v gia cng quc t.
Th trng trong nc:
NBC trc tip thit k, to mu v sn xut v phn phi cc sn phm may
mc, thi trang.
Sn phm s n vi ngi tiu dng thng qua h thng ca hng, i l ca
NBC v cc siu th. Cc im bn hng NBC hin din hu khp cc tnh.
Cc sn phm ch lc m NBC ang phc v khch hng trong nc gm c
b veston, s-mi, jacket, qun v cc hng thi trang khc. Mi chng loi u c
nhiu kiu dng, cht liu, mu sc a dng.
Ngoi ra, NBC nhn thit k v sn xut ng phc cho cc n v, cng ty,
trng hc...
Th trng xut khu v gia cng quc t:

NBC thc hin n hng theo yu cu ca cc khch hng quc t.


NBC v i tc s tha thun cc vn lin quan n n hng nh ngun
nguyn ph liu, thi hn, s lng, iu kin sn xut...
Cc sn phm ca NBC u c to ra t nhng dy chuyn sn xut hin i,

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

kim kh in my gia dng v cng nghip, in t, cng ngh thng tin.


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Bo co thc tp tt nghip

Chng 1: Gii thiu tng quan

Xy dng v kinh doanh nh. Mi gii bt ng sn.

Dch v kho bi.

1.2. Quy m Tng cng ty:


Nh my NBC uc thit k xy dng v lp t thit b t tiu chun sn xut
cng nghip hin i nh xng khang trang thong mt, c trm y t, khu nh n
phc v cho chc ngn cng nhn. Nhng thit b lp t mi theo dy chuyn hin
i, ng b v c tnh t ng ha cao.
NBC c nh gi l mt trong nhng cng ty may ln nht v uy tn nht ti
Vit Nam. Vic u t v m rng sn xut hiu qu, nm 1994 t ch ch c 7 x
nghip thnh vin vi trn v 2155 cng nhn. n nay cng ty c 33 n v v x
nghip thnh vin bao gm 14 x nghip trc thuc, 11 n v hch ton c lp, 8
cng ty kinh doanh thng mi v dch v khc.
Tng s nh my trc thuc: 14
Tng din tch sn xut:
Nhn vin:
Nng lc sn xut:

Tng s cng ty lin doanh: 11


Tng din tch sn xut:
Nhn vin:
Nng lc sn xut:

Tng s n v hp tc: 4
Tng din tch sn xut:
Nhn vin:
Nng lc sn xut:

GVHD: TS. Trn Phc

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)

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Bo co thc tp tt nghip

Chng 1: Gii thiu tng quan

1.3. Tnh hnh t chc:


1.3.1. C cu chung:
I HI NG
C NG

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

chung Tng cng ty

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Bo co thc tp tt nghip

Chng 1: Gii thiu tng quan

i hi ng c ng: l c quan quyn lc quyt nh cao nht. Cng ty hot


ng thng qua cc cuc hp i hi ng c ng. i hi ng c ng c quyn
bu, b sung, bi min thnh vin hi ng qun tr v ban kim sot.
Hi ng qun tr: l c quan qun tr cao nht Cng ty, c trch nhim
trc i hi ng c ng cng k, c ton quyn nhn danh Cng ty tr cc vn
thuc thm quyn ca i hi ng c ng. Hi ng qun tr c quyn b nhim,
min nhim, cch chc Tng gim c v cc b phn qun l thuc phm vi qun l
ca Hi ng qun tr.
Ban kim sot: l t chc thay mt c ng kim sot mi hot ng sn
xut kinh doanh qun tr iu hnh Cng ty. Ban kim sot do i hi ng c ng
bu ra v chu trch nhim trc c ng v php lut v nhng kt qu cng vic ca
Ban gim c Cng ty.
Tng gim c iu hnh: do Hi ng qun tr bu ra thng qua i hi
ng c ng. Chu trch nhim iu hnh qun l mi hot ng sn xut kinh doanh
hng ngy ca Cng ty theo mc tiu, nh hng m i hi ng, Hi n qun tr
thng qua.
Ph tng gim c: do Hi ng qun tr bu ra, iu hnh nhng cng vic
c Hi ng qun tr v Tng gim c giao. Chu trch nhim trc Hi ng qun
tr v Tng gim c iu hnh v lnh vc c phn cng.
Cc phng ban: c chc nng gip vic cho ban lnh o, trc tip qun l cc
n v trc thuc.
Cc XN thnh vin: ng u l Gim c cc x nghip. Chu trch nhim t
chc v n c cc hot ng theo k hoch t Ban gim c.
1.3.2. C cu phng K ton

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K TON TRNG

S 1.2 C cu t chc phng K ton

:Trc tip lnh o

: Lin i trch nhim

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

Nht k thc tp tt nghip

Chng 1: Gii thiu tng quan

K ton trng : c nhim t chc iu hnh ton b h thng k ton, ch o


trc tip ton b nhn vin k ton trong cng ty, lm tham mu cho tng gim c v
cc hot ng kinh doanh, t chc kim tra k ton ni b trong cng ty .Khi quyt
ton c lp xong, k ton trng c nhim v thuyt minh v phn tch, gii thch
kt qu sn xut kinh doanh, chu trch nhim v mi s liu ghi trong bng quyt
ton, np y , ng hn cc bo co ti chnh theo quy nh.
Ph phng k ton: ph trch k ton cc n v ni b.
Ph phng: thay th k ton trng k duyt cc chng t trc khi thanh ton,
kt chuyn cc khon doanh thu, chi ph tnh kt qu kinh doanh, lp bo co quyt
ton.
K ton TSC, XDCB, tnh Z: c nhim v phn nh vi gim c vic mua
sm trang thit b, bo qun v s dng TSC. Tnh ng khu hao, phn b khu hao
vo cc i tng chu chi ph. Tnh chi ph sa cha TSC. Hch ton chnh xc chi
ph thanh l, nhng bn TSC. Phn nh cc chi ph XDCB, tng hp cc chi ph lin
quan tnh gi thnh sn phm.
K ton thanh ton: c nhim v vit phiu thu, chi theo ng chng t
c duyt, lp cc chng t thanh ton bng chuyn khon. Phn nh kp thi, y
, chnh xc s hin c v tnh hnh lun chuyn vn ca cng ty.
K ton cng n: Theo di cc khon phi tr trong nc. Ghi chp, phn nh
y kp thi, chnh xc v r rng cc nghip v thanh ton theo i tng, tng
khon thanh ton c kt hp vi thi hn thanh ton (da theo Hp ng).
K ton cng c dng c: k ton c nhim v ghi chp, phn nh cc s liu
thu mua, vn chuyn, xut nhp v tn kho cng c, dng c, ph tng, bao b, nhin
liu...
Th qu : qun l tin mt ca cng ty, thu v chi tin mt khi c lnh. Hng
thng phi kim k s tin thu hin thu v chi i chiu vi s sch cc b phn c lin
quan.
K ton tiu th: theo di tnh hnh nhp,xut thnh phm, xc nh doanh thu
tiu th trong nc, doanh thu hng xut khu

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Nht k thc tp tt nghip

Chng 1: Gii thiu tng quan

K ton bo co thu: tp hp cc khon thu trong k (thng, qu, nm).


Nhn vin k ton bo co thu kim nhim phn k ton n khch hng ngoi: theo
di hp ng vi cc i tc nc ngoi.
K ton tin lng v cc khon phi thu: theo di cc khon phi thu khch
hng; hch ton tin lng v cc khon trch theo lng.
K ton nguyn vt liu: theo di tnh hnh nhp, xut nguyn liu, ph liu
ca cng ty.
1.4. Chnh sch k ton p dng ti Tng Cng ty:
1.4.1. Hnh thc k ton p dng ti Tng Cng ty: Nht k chng t

Chng t gc v cc bng
phn b

Th v s k ton
Nht k chng t
Bng k
S ci

Bng tng hp chi


tit

Bo co ti chnh

: Ghi hng ngy


: Ghi cui thng
: i chiu, kim tra
S 1.3 Hnh thc k ton Nht k chng t

1.4.2. Quy trnh lun chuyn chng t


Cn c vo k hoch sn xut, cc b phn xut Ban lnh o duyt mua
nguyn ph liu, cng c dng c dng sn xut sn phm , khi c duyt s tin
hnh mua. Khi nhn hng v s a vo nhp kho (vit phiu nhp kho) sau xut s
dng theo yu cu sn xut, ha n chuyn b phn k ton kim tra. Nu l cng c
dng c th s lm phiu xut kho ngay phc v cho nhu cu ca cng ty.
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Nht k thc tp tt nghip

Chng 1: Gii thiu tng quan

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

d quy i vo ngy cui mi qu theo t gi NH Ngoi Thng TP.HCM)


Phng php np thu GTGT: phng php khu tr
Phng php k ton TSC:
o Nguyn tc xc nh nguyn gi ti sn: Hch ton theo gi mua.
o Phng php khu hao p dng: phng php ng thng.
o T l khu hao: p dng theo Q 206/2003/QT-BTC ngy

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

vo tnh hnh thc t, gi c th trng c th tiu th c lp d phng.


Phng php tnh gi thnh: phng php trc tip (gin n).

1.5. Quy trnh cng ngh


Quy trnh cng ngh l mt trong cc yu t quan trng duy tr sn xut, n
c tnh cht quyt nh cht lng sn phm v ga thnh. Chnh v vy, Cng ty dy
chuyn sn xut c b tr nh sau:
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Nht k thc tp tt nghip

Chng 1: Gii thiu tng quan

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

S 1.4 Quy trnh cng ngh

Qua s khp kn trn ta thy c tt c 12 khu


Hp ng: ta c th xem hp ng l khu xut pht v Cng ty khi c l hp
ng th mi tin hng sn xut. Sau khi k kt cc hp ng, Cng ty s huy ng,
phn b nguyn ph liu, giao ch tiu cho cc x nghip sn xut cung cp ng s
lng, cht lng v chng loi hng theo hp ng k.
Gic s : sau khi ln k hoch sn xut, phn b ngun nhn lc, Cng ty s
giao cho phng k thut cng ngh thit k cc kiu mu sn phm theo hp ng,
tnh ton mc hao ph nguyn ph liu, cng c lao ng v cc chi ph khc.
X nghip nhn vi: khi x nghip nhn c k hoch sn xut, s thit k
th kho nguyn ph liu s giao nguyn ph liu vi s lng v cht liu ng theo k
hoch sn xut cho x nghip m nhim sn xut.
Khu ct: sau khi nhn c vi, XN s giao cho t ct s vi c giao theo
mu thit k c gi xung v vi c ct s c chuyn sang cc khu tip theo.
Bn TP: l nhng sn phm qua khu ct v s c tip tc chuyn qua
khu may.
Khu may: ay l khu hon thin bn TP bao gm: rp, m ti, m khuy

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Nht k thc tp tt nghip

Chng 1: Gii thiu tng quan

Kim phm: cng on ny, b phn KCS ca Cng ty s kim tra cc sn


phm qua khu may nu sn phm no b li s loi ra.
Thnh phm: TP c xem l nhng sn phm gn nh hon ho.
i TP: cc TP qua khu kim tra s c chuyn qua t i i li bng hi
nhit sn phm thng hn.
Kim i: khu ny s pht hin ra cc sn phm i cha ng k thut v cho i
li, sa s c chuyn qua khu ng gi.
ng gi: sn phm hon thnh c ng vo cc hp nh c lt carton v
c ng vo hp ln em nhp kho TP.
Giao kho TP: y l khu cui cng ca quy trnh SX sn phm.
Mi khu u ng vai tr quan trng ring v sn phm tao ra c kt tinh t
cc khu trn. Do vy, XN khng c xem nh bt k khu no t nng cao ti
a t l TP v gim ti thiu t l ph phm.

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Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

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.

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Chng 2: Thc t cng tc k ton ti Tng cng ty

K ton chi tin mt


B phn c nhu
K ton thanh ton
cu thanh ton (X)

K ton trng v
gim c

Th qu

Bt u
Phiu Chi
duyt
Lp
Giy

ngh

No

Kim tra tinh


hp l

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

S 2.1 K ton chi tin mt

Th tuc thu tin:


Da vo Ha n bn hng. Khi nhn tin t khch hng, k ton tin mt lp
Phiu Thu (2 lin) hp l, kim tra, sau chuyn cho th qu th qu nhn s
tin. Phiu Thu s c trnh k ton trng k ri c lu k ton tin mt 1 lin
v khch hng s gi 1 lin.

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Chng 2: Thc t cng tc k ton ti Tng cng ty

K ton thu tin mt


Khch hng

K ton thanh ton

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

S 2.2 K ton thu tin mt

Hng ngy, cn c vo Phiu Thu, Phiu Chi lp trong ngy Bo Co qu tin


mt, th qu kim tra s tin mt thc t, i chiu vi s liu trn s k ton v bo
qu. Nu c chnh lch, k ton v th qu phi kim tra li xc nh nguyn nhn
v x l. Cui ngy th qu chuyn ton b Phiu Thu, Phiu Chi km theo Bo Co
qu tin mt cho k ton tin mt. K ton kim tra li v k vo bo co qu, sau
chuyn cho k ton trng v tng gim c k. Cn c vo hng qu s lp bng
k chi tit. Bo co qu c chuyn li cho th qu k.
2.1.5. V d minh ha:
Ngy 03/10/2008, thu tin hng ca cng ty CP Vit Hng theo H 900133, s
tin 25.753.200
N TK 1111:

25.753.200

C TK 1311: 25.753.200
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Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

Ngy 05/10/2008, thu tm ng ca Ng Th Nga theo chng t s 0004/05 s


tin: 820.000
N TK 1111:

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

2.2. K ton tin gi Ngn hng:


2.2.1. Chng t s dng:
Giy Bo N
Giy Bo C
Phiu tnh li
y Nhim Thu
y Nhim Chi
Sc
2.2.2. Ti khon s dng:
S hiu

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

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Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

11219

Ti khon TGNH Far East

1
1122
11221

Tin gi NH ngoi t
Tin gi NH Ngoi Thng TP.HCM

1
11221

Tin gi h NH Ngoi Thng

2
11221

Ngoi Thng EUR

3
11222

Tin gi NH Cng Thng TP. HCM

1
11222

Tin gi h NH Cng Thng

2
11223

NH ANZ

1
11224

NH u t pht trin

1
11225

NH Hong Kong Bank

1
11225

Gi h NH Hong Kong Bank

2
11225

Hong Kong v Thng Hi EUR

3
11226

Tin gi NH VIB

1
11226

Tin gi h NH VIB

2
11227

Tin gi NH TMCP Phng Nam CN L Thi T

1
11228

Tin gi NH TMCP Chu

1
11228

Chu EUR

3
11229

Ti khon TGNH Far East

1
1123

Tin gi NH Vng bc- qu

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

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

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

S 2.3 K ton chi TGNH

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.

GVHD: TS. Trn Phc

Trang 17

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

K ton thu TGNH


Gim c

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
...

S 2.4 K ton thu TGNH

2.2.5. V d minh ha:


1.Ngy 10/11/2008, Nhn c Giy Bo C ca Ngn hng v khon tin m
khch hng Vn Dng gi tr, s tin 62.512,49 USD. T gi thc t (TGTT)
17.481, t gi ghi s (TGGS): 17.471
N TK 1122:

62.512,49*17.481= 1.092.780.838

C TK 131: 62.512,49*17.471= 1.092.155.713


C TK 515:

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

GVHD: TS. Trn Phc

Trang 18

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

2.3. K ton tin ang chuyn:


2.3.1. Chng t s dng:
Phiu Chi
Giy Np Tin
Bin lai thu tin
Phiu Chuyn Tin
2.3.2. Ti khon s dng:
S hiu
113
1131
1132

Tn Ti khon
Tin ang chuyn
Tin ang chuyn- Tin VN
Tin ang chuyn- Ngoi t

2.3.3. V d minh ha:


1. Ngy 15/10/2008, thu tin hon tr do chng t khng khp ca cng ty
VIKOGLOWIN, cha nhn c Giy Bo C ca Ngn hng theo chng t s
0001/10, s tin 44.549.459
N TK 113:

44.549.459

C TK 11281:

44.549.459

2. Ngy 21/10/2008, bn USD cho Ngn hng Thng Mi CP Chu theo


chng t s 00023/11: 1.199.025.000
N TK 113:

1.199.025.000

C TK 112281:

1.199.025.000

3. Ngy 25/11/2008, nhn Tin mt-VCB-HCM, do V Th Nhu lm ngi


giao dch theo chng t 00028/11: 1.200.000.000
N TK 1111:

1.200.000.000

C TK 113: 1.200.000.000

2.4. K ton cc khon phi thu v ng trc:


2.4.1. K ton cc khon n phi thu:
N phi thu l mt b phn quan trng trong ti sn ca doanh nghip. N phi
thu lin quan n cc i tng bn trong v bn ngoi doanh nghip trong c cc
c quan chc nng a Nh nc (ch yu l c quan Thu).

GVHD: TS. Trn Phc

Trang 19

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

2.4.1.1. K ton phi thu khch hng:


2.4.1.1.1. Chng t s dng:
Ha n GTGT
Hp ng
Invoice
T khai xut
Giy Bo C
Bin bn i chiu cn tr cng n
2.4.1.1.2. Ti khon s dng:
S hiu
131
1311
1312

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.

GVHD: TS. Trn Phc

Trang 20

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

K ton N phi thu


KT Doanh thu

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

S 2.5 K ton N phi thu

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

GVHD: TS. Trn Phc

Trang 21

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

2.4.1.2.2. Ti khon s dng:


S hiu

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

GVHD: TS. Trn Phc

Trang 22

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

2.4.2. K ton cc khon ng trc:


2.4.2.1. K ton cc khon tm ng cho nhn vin:
2.4.2.1.1. Chng t s dng:
Chng t gc:
o Ha n mua hng
o Bin lai thu tin
Chng t dng ghi s:
o Phiu Tm ng (T trnh xin tm ng)
o Bng thanh ton tin tm ng
o Phiu Thu, Phiu Chi
2.4.2.1.2. Quy trnh k ton tm ng:
Khi cn b hay cng nhn vin ca b phn no c nhu cu xin tm ng s
lp mt T trnh xin tm ng ri a Tng Gim c duyt. Sau khi c ch k ca
Tng Gim c, T trnh s c chuyn xung phng k ton v K ton tm ng s
kim tra ch k trn T trnh, nu hp l, K ton tm ng lu bn gc v foto mt
bn chuyn sang K ton tin mt lp Phiu Chi. Sau Phiu Chi c 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 Phiu Chi c lu ti K ton
tin mt.
Khi kt thc cng vic c giao, ngi nhn tm ng phi lp Bng thanh
ton tin tm ng km theo chng t gc gm Ha n, Bin lai thu tin,...cho k ton
tm ng. Nu s tin thc chi ln hn s tm ng, cng ty s lm Phiu chi xut qu
hon tr cho ngi tm ng. Trng hp khon tm ng s dng khng ht phi
np li qu hoc tnh tr lng ca ngi nhn tm ng.
Cui thng, K ton tm ng lp Bng cn i pht sinh cng n theo di
cc khon tm ng ny.

GVHD: TS. Trn Phc

Trang 23

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

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

Tm ng > Thc chi

Bng
thanh
ton tm
ng

Kt thc
i chiu

Thc chi > tm ng

PC b sung

S 2.6 K ton tm ng

2.4.2.1.3. V d minh ha:


Ngy 01/10/2008, chi tm ng cho Ng Th Nga thanh ton tin mua
Nguyn vt liu cho Trung tm Thit k thi trang v Cung ng theo chng t s
0002/05 s tin: 5.000.000
N TK 141:
GVHD: TS. Trn Phc

5.000.000
Trang 24

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

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

2.4.2.2. K ton chi ph tr trc di hn:


Chi ph tr trc di hn bao gm khon tr trc tin thu t, li th thng
mi, sa cha ln ti sn c nh v chi ph phn b cng c dng c.
Tin thu t th hin s tin thu t c tr trc. Tin thu t tr trc
c phn b vo Kt qu hot ng kinh doanh theo phng php ng thng tng
ng vi thi gian thu.
Li th thng mi c phn nh ban u khi xc nh gi tr doanh nghip v
c phn b theo phng php ng thng vi thi gian 8 nm.
Chi ph sa cha ln ti sn c nh v cng c dng c c phn nh ban u
theo nguyn gi v c phn b theo phng php ng thng vi thi gian 2 nm.

2.5. K ton nguyn vt liu, cng c, dng c:


2.5.1. K ton nguyn vt liu:
2.5.1.1. Chng t s dng:
Chng t bn ngoi:
o i vi nguyn ph liu mua ni a:
Ha dn GTGT
Hp ng vi nh cung cp.
o i vi nguyn ph liu nhp khu:
Purchase contract (Hp ng)
Commercial invoice (Ha n thng mi)
T khai hi quan
Chng t khc (nu c)
Chng t bn trong cng ty:
o Ha dn
o Phiu nhp kho
GVHD: TS. Trn Phc

Trang 25

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

o Phiu xut kho


o Lnh cp pht kim phiu xut vt t theo hn mc
o Lnh cp pht kim xut vt t thu ngoi ch bin
o Phiu xut kho kim vn chuyn ni b
2.5.1.2. Ti khon s dng:
S hiu
152
152104
152201
152401
152501
152801
Cc ti khon lin
quan
331103
331104
154101
154102
154103
154104
154105
154106
154107
136831
136851
136861
136871
136891
138821

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

S chi tit NPL (trn my tnh)

GVHD: TS. Trn Phc

Nhn vin kho


H GTGT
PNK

PXK

Th kho (trn my tnh)

Trang 26

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

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.

Sau khi lp bng k, k ton s i chiu bng s 03 vi bng k


nhp xut tn, s ci tng hp cc ti khon do phn mm to
ra pht hin sai st. Ngoi ra, phn mm cn gip lp ti khon
GVHD: TS. Trn Phc

Trang 27

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

ch T gip k ton kim tra s liu khi nhp chng t tht


chnh xc.
2.5.1.4.2. S hch ton chi tit nguyn ph liu:
Chng t nhp
Th kho

S chi tit NPL


Chng t xut

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.

GVHD: TS. Trn Phc

Trang 28

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

Quy trnh nguyn ph liu


Phng KH-TT

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

Phiu xut kho

S 2.7 Quy trnh nguyn ph liu

2.5.1.5. S hch ton ch T:


TK 331103,331104

TK 152104, 152201

TK 632

NVL mua ngoi

NVL xut bn

NVL nhp hi

NVL xut ni b

TK 1388

TK 1368

TK 154

TK 1388
NVL s dng khng ht

NVL xut tr, xut i


TK 621
NVL xut sn xut
TK 627

GVHD: TS. Trn Phc

Trang 29

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty


NVL xut cho may mu
TK 157
NVL xut cho gi bn
TK 152801
NVL xut a ngoi gia cng

2.5.2. K ton cng c, dng c:


2.5.2.1. Chng t s dng:
T trnh
Ha n GTGT
Ha n bn hng
Phiu nhp kho
Phiu xut kho kim vn chuyn ni b
Bng k Cng c, dng c
2.5.2.2. Ti khon s dng:
S hiu

Tn Ti khon

153
Cng c, dng c
15310
Cng c, dng c
1
15320
Bao b
1
15330
dng cho thu
1

2.5.2.3. Miu t quy trnh k ton cng c, dng c:


Khi b phn c nhu cu mua cng c, dng c, b phn s lm T trnh xin
mua a cho Gim c k duyt. Sau khi cng c, dng c c mua v c nhp
vo kho cng c, dng c. Cn c vo Ha n bn hng , k ton kho s lp Phiu
Nhp Kho gm 3 lin: 1 lin lu ti kho, 2 lin chuyn ln phng k ton. Da vo b
chng t gm Ha n bn hng, T trnh xin mua, Phiu Nhp Kho, k ton cng c,
dng c s Lp t trnh xin thanh ton a TG k. Khi c ch k ca TG, k ton
tin mt s lp Phiu Chi.

GVHD: TS. Trn Phc

Trang 30

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

Quy trnh k ton CCDC


B phn lin quan

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

Phiu Nhp kho

Giao
cc BP
lin
quan

Nhp liu

S 2.8 Quy trnh k ton CCDC

2.6. K ton Ti sn c nh:


Ti sn c nh hu hnh c phn nh theo gi gc, trnh by theo nguyn gi
tr gi tr hao mn ly k.
Ti sn c nh hu hnh c khu hao theo phng php ng thng da
trn thi gian hu dng c tnh. Thi gian khu hao c th nh sau

GVHD: TS. Trn Phc

Trang 31

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty


2008
S nm

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

Cc ti sn ang trong qu trnh xy dng phc v mc ch sn xut, cho thu,


qun tr hoc cho bt k mc ch no khc c ghi nhn theo gi gc. Vic tnh
khu hao ca cc ti sn ny c p dng ging nh vi cc ti sn khc, bt u t
khi ti sn vo trng thi sn sng s dng.
2.6.1. Chng t s dng:
Ha n GTGT
Phiu nhp kho, Phiu xut kho
Hp ng kinh t
Bin bn nghim thu
Bin bn giao nhn TSC
Bin bn nh gi li TSC
Bin bn thanh l hp ng
Lnh iu ng TSC
2.6.2. Ti khon s dng:
S hiu

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

GVHD: TS. Trn Phc

Trang 32

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

1
21320
1
21330
1
21340
1
21350
1
21360
1
21370
1

TSC v hnh- Nhn hiu hng ha


TSC v hnh- Quyn pht hnh
TSC v hnh- Phn mm my tnh
TSC v hnh- Giy php v giy php nhng quyn
TSC v hnh- Bn quyn, bng sng ch
TSC v hnh- Cng thc pha ch, kiu mu, thit k

21380

TSC v hnh- TSC v hnh ang trin khai


1
214
Hao mn TSC
21410
Hao mn TSC hu hnh
1
21410
Hao mn TSC i thu
2
21410
Hao mn TSC v hnh
3

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

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Chng 2: Thc t cng tc k ton ti Tng cng ty

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)

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Trang 34

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

Quy trnh k ton TSC


B phn lin quan

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

Phiu Nhp kho

Giao
cc BP
lin
quan

Nhp liu

S 2.9 Quy trnh k ton TSC (1)

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Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

2.6.4.2. Quy trnh TSC gim do iu chuyn:


Trng hp cc n v (X Nghip trc thuc) cn s dng TSC th n v
s lp T trnh a Tng Gim c k duyt. Sau khi c ch k ca TG trn T
trnh, b phn Qun L TSC (P. C in) cn c vo s lp Lnh iu ng (2
bn). B phn qun l gi 1 bn, n v gi 1 bn. n v cm Lnh iu ng
chuyn xung cho b phn vit phiu lp Phiu Xut Kho (3 lin) v phi c y
ch k ca Tng Gim c, K Ton Trng. Sau 1 lin ca Phiu Xut Kho c
lu Phng K Ton v k ton TSC s i chiu TSC v Nguyn gi, thi hn
s dng, khu hao trch... cho n v nhn TSC. 1 lin B phn lp phiu gi, v
lin cn li n v gi.
2.6.4.3. Quy trnh TSC gim do thanh l:
Nu mt TSC sau thi gian s dng lu di, b h hng hoc trong trng thi
khng s dng c na th B phn qun l lp T trnh xin thanh l TSC ri a
cho TG duyt. Sau T trnh c chuyn xung phng K Ton v K ton
TSC s xem li Nguyn gi, Khu hao trch ri bo li gi tr cn li cho Hi
ng gi. Hi ng gi hp v mi khch hng mun mua li TSC h tham gia
u gi. Sau khi Hi ng gi quyt nh bn TSC mc gi ph hp, Hi ng gi
s gi thng bo trng thu cho khch hng v yu cu Phng k ton lp B h s
thanh l. Cn c vo b h s , b phn qun l bn TSC v ly Ha n. K ton
TSC s ghi gim TSC.
2.6.5. V d minh ha:
1. Ngy 02/07/2008, mua mi 4 my iu ha nhit ca cng ty TNHH
Thin Minh Ph tr gi 33.704.490, VAT 10%, cha thanh ton.
N TK 211:

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

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Trang 36

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

Quy trnh k ton TSC


B phn lin quan

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

S 2.10 Quy trnh k ton TSC (2)

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

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Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

2.7. K ton tin lng v cc khon trch theo lng:


2.7.1. Nguyn tc phn phi:
Lng cp bc bn thn (h s lng c bn) l c s tnh lng nhng ngy
cng thi gian, cng php, l tt, v cng ngh hng BHXH v trch np BHXH,
BHYT cho ngi lao ng.
Thu nhp thc t s c phn phi theo kt qu sn xut kinh doanh v c
tnh theo h s lng cng vic.
H s lng cng vic c xc nh cn c vo tnh cht cng vic, khi
lng cng vic v mc hon thnh nhim v.
Lng sn phm s c phn phi theo kt qu sn xut kinh doanh v c
tnh theo h s trt. H s trt c xc nh t kt qu sn xut kinh doanh hng
thng ca mi n v.
2.7.2. Hnh thc tr lng: C 3 hnh thc tr lng
Lng sn phm (i vi cng nhn trc tip sn xut)
Lng sn phm = n gi x Sn lng x H s trt
Lng thi gian (i vi b phn phc v)
Lng thi gian = Ngy cng x Mc lng cng vic x H s trt
Lng tm tuyn (i vi nhn vin th vic v cng nhn o to)
o Nhn vin c trnh i hc: 1.800.000 ng / thng.
o Nhn vin c trnh Cao ng, Trung cp: 1.500.000 ng / thng.
o Cng nhn o to tu theo nhu cu tuyn dng v mc phc tp ca
cng vic. Ngoi lng sn phm lm c trong thi gian o to (nu c),
ngi lao ng s c hng thm ph cp o to. Ph cp o to s tr
theo quy ch tuyn dng lao ng.
2.7.3. C s tnh ton:
- Doanh thu nhp kho hng thng.
- Lng cp bc bn thn (h s lng c bn thc hin theo thang bng lng Nh
nc quy nh).

GVHD: TS. Trn Phc

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Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

- H s lng cng vic i vi nhn vin v cn b qun l c Tng Gim c


duyt h s cho tng phng. i vi cng nhn theo n gi ca tng cng on trong
quy trnh sn xut.
- nh mc thi gian (nh mc chun ca cng ty)
- H s phn loi thng trong lng hng thng theo quy ch thi ua.
2.7.4. Cch tnh:
Lng sn phm:

Lng thi gian:

Lng php:

Lng lm thm:

2.7.5. Ph cp lng & cc khon c tnh cht lng:


Ph cp trch nhim: i vi ngi lao ng gi chc v t chuyn trng, t
trng tr ln, th ph kho, th qu, ph trch k ton cc khu, trng ph phng,
Gim c & Ph gim c x nghip, Qun c, Ban Tng Gim c Mc ph cp
c hng l 8% tin lng sn phm hoc tin lng cp bc cng vic. Vic chi tr
ph cp trch nhim c trch t qu lng ca n v.
Ph cp kim nhim: tu theo nng lc v s phn cng ca lnh o, nu
ngi lao ng c kh nng kim nhim thm cng vic khc ngoi vic chnh m t
chc giao th s c hng ph cp kim nhim. Khon ph cp ny do Tng gim
c duyt ty theo mc cng vic kim nhim.
GVHD: TS. Trn Phc

Trang 39

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

Ph cp c hi hoc c nng: nhng cng nhn trc tip lm vic trong


nhng mi trng nh: cng nhn hn x, cng nhn ni hi, cng nhn nu n,
Mc ph cp c hng l 10% tin lng sn phm hoc tin lng cp bc cng
vic.
Tin lng d tr: nhng cng nhn c iu ng sang b tr cc cng on
khc th c b sung tin lng. Tin lng c b sung phi m bo cao hn tin
lng lc ban u.
Cc khon lng b tr (Cn b qun l c quyt nh ca Tng gim c):
o Doanh thu k hoch khng t
o Khng chun ATL / B lp bin bn ATL
o Giao hng sau 21 gi
o Lp chm / sai bo co
Tin thng & phn phi tin thng: da vo mc hon thnh cng vic
ca tng c nhn, mc hon thnh k hoch sn xut trong nm ca Cng ty m
phn phi tin thng ph hp.
2.7.6. Cc khon trch theo lng:
Ngoi cc khon tin lng chnh, lng ph, tin thng, cng ty v CNV cn
phi thc hin ngha v v bo him x hi (BHXH ), bo him y t ( BHYT ) theo
quy nh ca Nh nc, c th nh sau :
Qu bo him x hi: c hnh thnh t vic trch lp bng mt t l theo quy
nh l 15% trn tin lng phi tr cho CNV. Cng ty c tnh vo chi ph sn xut
kinh doanh v khu tr t lng phi tr cho CNV l 5%. Nhm chi tr, tr cp cho
CNV to iu kin lm vic tt nht
Qu bo him y t: c hnh thnh t vic trch lp theo t l l 2% trn
lng phi tr cho CNV v cng ty c khu tr t lng phi tr cho CNV l 1%.
Kinh ph cng on (KPC): L khon c hnh thnh t vic trch lp theo t
l 2% trn tin lng ca CNV v c tnh vo chi ph sn xut kinh doanh. KPC
c dng chi cho cc hot ng ca t chc cng on nh hot ng vn ha, th
thao
2.7.7. Chng t s dng:
Bo co chm cng thng
GVHD: TS. Trn Phc

Trang 40

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

Danh sch ng k t nguyn lm thm gi


Bo co chm cng ngoi gi
Bng thanh ton lng thng
Bng tnh trch BHXH, BHYT, KPC
Bng thanh ton BHXH,
2.7.7. Ti khon s dng:
S hiu
Tn Ti khon
334
Phi tr ngi lao ng
33410 Phi tr tin lng CNV
1
33420 Phi thu tr tin n ca
1
33820 Kinh ph cng on
1
33830 Bo him x hi
1
33830 Phi thu phi tr BHXH
2
3384
Bo him y t
33881 Phi thu phi tr bo him sinh mng
1
2.7.8. S chi tit:
CH T TI KHON 334 V TI KHON 338
TK 334101
TK 338201
1111

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

GVHD: TS. Trn Phc

528.000.000
CK

186.886.000
(92.955.244)

CK

Trang 41

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

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

2.8. K ton cc khon n phi tr:


2.8.1. Chng t s dng:
Hp ng (Contract)
Ha n (Invoice)
GVHD: TS. Trn Phc

Trang 42

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

Lnh giao hng (Delivery order)


Phiu Nhp Kho
T khai Xut nhp khu
2.8.2. Ti khon s dng:
S hiu

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

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

i vi hp ng gia cng, sau khi kt thc Hp ng phi lp Bin bn thanh


l Hp ng.

2.9. K ton ngun vn ch s hu:


Tng Cng ty C phn May Nh B l doanh nghip c thnh lp t vic c
phn ho Doanh nghip Nh nc Cng ty May Nh B theo quyt nh s
74/2004/Q-BCN ngy 08 thng 8 nm 2004 v Quyt nh s 88/2004/Q-BCN
ngy 08 thng 9 nm 2004 ca B trng B Cng Nghip. Cng ty hot ng theo
Giy chng nhn ng k kinh doanh s 4103003232, ng k thay i ln th 4 ngy
30 thng 12 nm 2008 do S K hoch v u t thnh ph H Ch Minh cp. Vn
iu l l 140.000.000.000 ng
S hu vn:

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%

Vn u t ca ch s hu c ghi nhn theo s vn thc gp ca ch s hu.


C tc phi tr cho cc c ng c ghi nhn l khon phi tr trong Bng Cn
i k ton ca Cng ty sau khi c thng bo chia c tc ca Hi ng Qun tr Cng
ty.
Li nhun sau thu cha phn phi l s li nhun t cc hot ng ca doanh
nghip sau khi tr (-) cc khon iu chnh do p dng hi t thay i chnh sch k
ton v iu chnh hi t sai st trng yu ca cc nm trc
2.9.1. Chnh lch t gi hi oi:
S d cc ti sn bng tin v cng n phi thu, phi tr c gc ngoi t ti ngy
kt thc nin k ton c chuyn i theo t gi ti ngy ny. Chnh lch t gi
pht sinh do nh gi li cc ti khon ny c hch ton vo bo co kt qu hot
ng kinh doanh. Li chnh lch t gi do nh gi li cc s d ti ngy kt thc nin
k ton khng c dng chia cho c ng.
S hiu
412
413

GVHD: TS. Trn Phc

Tn Ti khon
Chnh lch nh gi li ti sn
Chnh lch t gi

Trang 44

Nht k thc tp tt nghip


4131
4132

Chng 2: Thc t cng tc k ton ti Tng cng ty

Chnh lch t gi hi oi nh gi li cui nm TC


Chnh lch t gi hi oi trong g u t XDCB

2.9.2. Cc qu ca doanh nghip:


Qu u t pht trin v qu d phng ti chnh c trch lp theo Ngh quyt
ca i hi c ng.
S hiu
414
415
416
418

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

2.10. K ton chi ph sn xut v tnh gi thnh sn phm:


2.10.1. i tng tp hp chi ph:
Da vo quy trnh cng ngh v c im sn xut m i tng hch ton chi
ph sn xut l: hng FOB ni a, hng FOB xut khu, hng FOB tit kim, hng
FOB a ngoi gia cng, hng gia cng xut khu.
i tng tp hp chi ph sn xut l theo tng m hng:
i vi chi ph sn xut chung, do khng th tp hp ring cho tng m hng
nn c tp hp chung cho ton cng ty, sau phn b cho tng m hng
theo tiu thc doanh thu nhp kho.
i tng tnh gi thnh l tng m hng sn phm hon thnh.
2.10.2. T chc lun chuyn chng t, s sch trong qu trnh tp hp chi ph
nguyn vt liu:
2.10.2.1. Chng t, s sch s dng:
Phiu xut kho kim vn chuyn ni b
Bo co tiu hao v tit kim nguyn liu
Lnh cp pht kim phiu xut vt t theo hn mc
Phiu nhp kho
Ha n GTGT (khi mua NPL)
S tng hp nhp, xut, tn nguyn vt liu
Bng k chi tit TK 152
Bng tng hp chi tit TK 621
2.10.2.2. Ti khon s dng:
S hiu
GVHD: TS. Trn Phc

Tn Ti khon
Trang 45

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

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

2.10.2.3. Hch ton thc t:


Cn c vo phiu xut kho nguyn liu chnh v ph liu ti cng ty trong qu
2/2008 cho x nghip Veston D sn xut m hng V467 cho khch hng GERB-WEIS,
ta c bt ton sau:
Xut nguyn liu dng cho sn xut
N TK 621101:
C TK 152104:

199,122,023
199,122,023

Xut ph liu dng cho sn xut


N TK 621101:
C TK 152201:

21,728,287
21,728,287

Cui k kt chuyn chi ph NVLTT vo TK 154101 tnh gi thnh sn phm


N TK 154101:
C TK 621101:

220,850,310
220,850,310

2.10.3. K ton tp hp chi ph nhn cng trc tip:


2.10.3.1. Chng t, s sch s dng:
Bo co thc hin k hoch sn lng
Th chm cng
Phiu bo lm thm gi
Bng n gi
Bng cn i cng on
Bng chm cng
Bng lng v thanh ton tin lng
Phiu chi tin mt
Bng k chi tit TK 622
GVHD: TS. Trn Phc

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Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

Bng tng hp chi tit TK 622


2.10.3.2. Ti khon s dng:
S hiu

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

2.10.3.3. Quy trnh k ton chi ph nhn cng trc tip:


Lng cng nhn vin c tnh thng qua bng chm cng. Bng chm cng
c lp hng thng v lp ring cho tng phng ban, trn lit k danh sch tng
nhn vin v cc ct chm cng tng ng vi cc ngy.
Cui thng thng qua bng chm cng, nhn vin tnh lng s tng hp thi
gian lao ng v tnh lng cho tng b phn phng ban.
i vi cng nhn trc tip sn xut, lng c tnh theo sn phm. bit s
lng sn phm lm ra ca tng cng nhn l bao nhiu th cn c vo bng cn i
cng on. Bng ny c lp theo tng m hng ca tng t sn xut. ng vi mi
m hng c cc bc quy trnh cng ngh v nhng ngi cng nhn lm ra cng on
no, sn lng bao nhiu s c k trn bng ny ng vi tn bc v cng bit
c n gi cho tng cng on.

Th chm cng

n
on

gi

cng

n
php
Bng chm cng

Bng tnh lng


thng

GVHD: TS. Trn Phc

xin

ngh

Bng cn i cng on

S chi tit

Trang 47

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty


S ci

Nht k chng t

2.10.3.4. Hch ton chi ph nhn cng trc tip:


Tng doanh thu nhp kho: 6,320,364 USD
Tng chi ph BHXH, BHYT, KPC: 2,017,452,691 VN
Trong :
o KPC: 128,168,224 VN
o BHXH: 1,648,201,536 VN
o BHYT: 241,082,931 VN
Cn c vo Phiu nhp kho v Bo co BTP v thnh phm nhp kho qu
2/2008 ta c s lng nhp kho m hng V467 l 1154 sn phm, c n gi nhp kho
l 4 USD/sp.
Doanh thu nhp kho m hng V467 = 1154 x 4 = 4616 USD
Tin lng phi tr NCTT SX = 4616 x 16.000 x 60% = 44,313,600 VN
N TK 622:

44,313,600

C TK 334101:

44,313,600

Phn b cc khon trch theo lng:


T l phn b

4,616
6,320,364

0.073%

CP KPC phn b cho m hng

128,168,224

x 0,073%

= 93,606 VN

CP BHXH phn b cho m hng =


CP BHYT phn b cho m hng

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

Cui k kt chuyn CP NCTT vo TK 154101 tnh gi thnh sn phm:


N TK 154101:

45,787,022

C TK 622: 45,787,022
GVHD: TS. Trn Phc

Trang 48

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

BNG TNG HP TI KHON QU II/2008


Ti khon 622 Chi ph nhn cng trc tip
Ni dung

TK i ng

CHI PH NHN CNG TRC TIP


Phi tr tin lng CNV

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

2.10.4. K ton tp hp chi ph sn xut chung:


Mc d l chi ph gin tip v chim t l nh trong gi thnh sn phm (10%)
nhng chi ph sn xut chung khng th thiu trong qu trnh to ra sn phm. Chi ph
sn xut chung gm:
Chi ph nhn vin phn xng
Chi ph vt liu, bao b
Chi ph dng c sn xut
Chi ph khu hao ti sn c nh
Chi ph dch v mua ngoi
Chi ph bng tin khc
2.10.4.1. Chng t, s sch s dng:
Bng thanh ton lng nhn vin qun l phn xng.
Phiu nhp kho, xut kho vt liu, cng c dng c s dng ti phn xng
Bng tnh khu hao
Phiu chi
Ha n in, nc, in thoi
Cc ha n v chi ph vn chuyn hng
2.10.4.2. Ti khon s dng:
S hiu

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

GVHD: TS. Trn Phc

Trang 49

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

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

GVHD: TS. Trn Phc

Chi ph BHXH, y t, cng on


Chi ph tng ca, gin ca, an gia tra
Chi ph SXC- Chi ph vt liu, bao b
Chi ph nguyn liu
Chi ph nhin liu
Chi ph vt liu ph
Chi ph bao b
Chi ph vn phng phm
Chi ph vt t, ph tng thay th
Chi ph vt t XDCB
Chi ph vt t vt liu khc
Chi ph SXC- Chi ph dng c sn xut
Chi ph cng c. dng c
Chi ph SXC- Chi ph Khu hao TSC
Chi ph SXC- Chi ph dch v thu ngoi
Chi ph vn chuyn thu ngoi
Chi ph dch v bu in
Chi ph mua BH Ti sn, PCCC, BHLD
Chi ph sa cha TSC
Chi ph thu MMTB
Chi ph tin in, nc sinh hot
Chi ph dch v khc
Chi ph SXC- Chi ph bng tin khc
Chi ph sa cha thng xuyn
Chi ph v sa cha XDCB

Trang 50

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

2
62780
3
62780
4
62780
5
62780
6
62780
7
62780
8
62780
9
62781
1
62781
2
62782
0
1111
11211

CP i, sa cha, may mu lm thm


Cp cng tc ph
CP tip khch, hi ngh, hp sn xut
CP ti tr cho y t, gio dc
CP tr cp thi vic
CP o to cn b v nng cao tay ngh
CP cho lao ng n
CP ni b np cng ty
Qu thng sng kin + tit kim vt t
CP bng tin khc
Tin mt VND

NH Ngoi Thng TP.HCM


1
141
Tm ng
15410
CPSXKDDD hng FOB xut khu
1
214
Hao mn TSC
21410
Hao mn TSC hu hnh
1
21410
Hao mn TSC i thu
2
21410
Hao mn TSC v hnh
3

2.10.4.3. Hch ton thc t chi ph sn xut chung:


Cn c Bng k tng hp chi ph sn xut chung qu II/2008, ta c tng chi ph
sn xut chung pht sinh trong qu II/2008 l: 14,401,033,436 VN
Tng doanh thu nhp kho: 6,320,364 USD
Doanh thu nhp kho m hng V467 = 1,154 x 4 = 4,616 USD
T l phn b

CP SXC phn b cho m hng =

GVHD: TS. Trn Phc

4,616
6,320,364
14,041,033,43
6

0.00073 (0.073%)

x 0,073% = 10,254,696 VN

Trang 51

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

Cui k kt chuyn chi ph SXC sang TK 154101 tnh gi thnh sn phm:


N TK 627:

10,254,696

C TK 154101:

10,254,696

BNG TNG HP TI KHON QU II/2008


Ti khon 627 Chi ph sn xut chung
S tin

Ni dung

TK i ng

Chi ph sn xut chung


TM Tin VN
TGNH VCB
TGNH Cng Thng

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

2.10.5. Tnh gi thnh:


2.10.5.1. Ti khon s dng:
S hiu
154

Tn Ti khon
Chi ph SXKD d dang

15410
1
15410

GVHD: TS. Trn Phc

CPSXKDDD hng FOB xut khu


CPSXKDDD hng FOB ni a

Trang 52

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

2
15410
3
15410
4
15410
5
15410
6
15410
7
15410
8
62110
1
622
627

CPSXKDDD hng FOB tit kim


CPSXKDDD a ngoi GC
CPSXKDDD hng gia cng xut khu
CPSXKDDD hng gia cng li xut khu
CPSXKDDD hng a ngoi GCXK
CPSXKDDD hng y thc xut khu
CPNVL hng FOB xut khu
Chi ph nhn cng trc tip
Chi ph sn xut chung

2.10.5.2. Tnh gi thnh:


N TK 154101:

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

Sn phm may mc thng chu nhiu tc ng ca yu t th hiu, s thch,


tiu dng, ln s cnh tranh v mu m d64n ti kh nng tn ti ca mt kiu mu,
mt loi sn phm l rt thp. Do phi nhanh chng thay i mu m, rt ngn qu
trnh sn xut p ng nhu cu cua ngi tiu dng.
Vi c im nh vy, Cng ty thng rt t sn phm d dang, phn ln tn ti
di dng bn thnh phm sau cng on ct v n c xem nh nguyn vt liu tn
kho s dng cho thng sau. Khi tnh gi thnh sn phm, chi ph ch bin tnh ht
cho sn phm hon thnh.
GVHD: TS. Trn Phc

Trang 53

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

Cng ty p dng phng php trc tip (gin n) tnh gi thnh


Tng gi thnh
SP

= CP SX KDDD K

Gi thnh n v

CP SXKD PSTK

CP SX KDDD CK

Tng gi thnh sn phm


S lng sn phm nhp kho

Do khng c chi ph SXKDDD Kv cui k nn tng gi thnh sn phm ca


m hng V467 chnh l chi ph SXKD PSTK
Gi thnh n v m hng V467 =

276,892,02
8
1154

= 239,941
VN

PHIU TNH GI THNH SN PHM QU II/2008


M hng V467 SLNK: 1154
Khon mc
1
CP NVLTT
CP NCTT
CP SXC
Tng

CPSXDD K
2

GVHD: TS. Trn Phc

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

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

2.10.5.3. M t quy trnh hch ton s chi tit TK 154


Quy trnh 154
Phng KH-TT

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

S 2.11 Quy trnh 154

GVHD: TS. Trn Phc

Trang 55

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

2.11. K ton doanh thu bn hng v cung cp dch v:


2.11.1. Chng t & s sch s dng:
Ha n GTGT
Ha n bn hng thng thng
Bo co bn hng i l
Phiu thu
Phiu xut kho
n t hng
Bin bn iu chnh ha n
Bin bn hy ha n
Bng k Xut Nhp Tn
2.11.2. Ti khon s dng:
S hiu

Tn ti khon

511
5111
511111
511121
511131

Doanh thu hng bn


Doanh thu ni a
Doanh thu bn hng ha
Doanh thu bn hng ha cc i l
Doanh thu bn thnh phm ti kho
Doanh thu bn thnh phm ca hng, i

511141
511151
511161
511171
5112
511211
511221
511231
511241
511251
511261
511271
511281
5113
511321
511331
512
5121
512111
512112
512114
512118
5122

GVHD: TS. Trn Phc

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

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

2.11.3. Hch ton doanh thu:


2.11.3.1. Xut hng trong nc:
K ton kho giao Phiu Xut Kho kim vn chuyn ni b (Lin v tm)
km hng cho khch hng. Cn lin xanh b phn vit Phiu gi. Sau khi hng c
giao, khch hng tr li lin tm c k xc nhn nhn c hng. K ton kho cn
c vo s lng bo cho (P. K hoch th trng) pht hnh Ha n GTGT.
2.11.3.2. Xut hng Xut khu:
Cn c vo b chng t gm T khai Xut Nhp Khu, Invoice t P. Giao
Nhn, k ton kho cho xut hng ri photo li T khai km theo Phiu Xut Kho kim
vn chuyn ni b (Lin tm) lu ti kho, giao cho cho P. K hoch th trng pht
hnh Ha n
Cui ngy k ton kho giao chng t li cho k ton thnh phm v cui mi
thng, cn c vo hng nhp, xut, bn, kho v k ton s i chiu theo di vi nhau
da vo Bng Nhp - Xut - Tn.
2.11.3.3. Hng gi i bn:
Khi khch hng l cng ty mua hng vi s lng ln, i l s gi Phiu yu
cu xut ha n km theo Bng k chi tit hng bn. Sau cng ty cn c vo Bng
k chi tit s xut Ha n.
Trng hp nu l khch vng lai, nhn vin i l yu cu li a ch ri i
l s c trch nhim gi Ha n cho khch hng.
Vi nhng khch nh, l, khng ly Ha n, i l vn xut Ha n v lu
li ghi Khch hng vng lai.
Ha n do Trung tm cung ng lp gm 3 lin: tm, , xanh.
o Lin tm: Trung tm cung ng lu
o Lin : giao cho Khch hng
o Lin xanh: K ton lu.
Sau khi Trung tm lp Ha n, K ton s tin hnh d gi da vo Bng chit
tnh gi thnh (do Cn b mt hng trung tm lm) kim tra li gi trn Ha n
chnh xc cha.
2.11.4. S ch T:
TK 511131
GVHD: TS. Trn Phc

TK 511141
Trang 57

Nht k thc tp tt nghip


531
911

Chng 2: Thc t cng tc k ton ti Tng cng ty

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

GVHD: TS. Trn Phc

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

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

TK 531
1111
13682
1

645.908

645.908

511141

171.095.864

171.095.864

512112

171.741.772

171.741.772

2.12. K ton hot ng ti chnh v hot ng khc:


2.12.1. K ton doanh thu hot ng ti chnh:
Doanh thu hot ng ti chnh gm kh nhiu khon nh: tin li (li cho vay, li
tin gi, li bn tr gp, li u t tri phiu, tn phiu, chit khu thanh ton c
hng, li cho thu ti chnh); thu nhp cho thu ti sn, cho ngi khc s dng ti
sn; c tc, li nhun c chia; thu nhp v hot ng u t mua bn chng khon;
chnh lch do bn ngoi t, li do chnh lch t gi hi oi, chnh lch chuyn
nhng vn; thu nhp v cc hot ng u t khc
2.12.1.1. Chng t s dng:
Phiu thu
Giy bo c
Bng k chnh lch t gi
2.12.1.2. S ch T k ton doanh thu ti chnh:
TK 515
112211
911

GVHD: TS. Trn Phc

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

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

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

2.12.2. K ton chi ph hot ng ti chnh:


Chi ph ti chnh l mt khon gn nh l ngc li hon ton vi doanh thu ti
chnh bao gm: cc khon li lin quan n cc hot ng u t ti chnh, chi ph cho
vay v i vay vn, chi ph gp vn lin doanh, l chuyn nhng chng khon ngn
hn, chi ph giao dch bn chng khon lp d phng gim gi u t chng khon,
l do kinh doanh ngoi t, chnh lc t gi
2.12.2.1. Chng t & s sch s dng:
Phiu chi
Giy bo n
Ha n
Bng k chnh lch t gi hi oi
S chi tit ti khon 635
2.12.2.2. S ch T k ton chi ph ti chnh:
TK 635
112
131
331
311
341
3388

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

2.12.3. K ton thu nhp khc chi ph khc:


2.12.3.1. K ton thu nhp khc (TK 711)
Thu nhp khc l nhng khon thu nhp m doanh nghip khng d tnh trc c
hoc c d tnh nhng t c kh nng xy ra hoc l nhng khon thu nhp khng
mang tnh cht thng xuyn.
Thu v thanh l ti sn c nh
Thu tin pht khch hng do vi phm hp ng
Thu tin bo him c bi thng
GVHD: TS. Trn Phc

Trang 60

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Chng 2: Thc t cng tc k ton ti Tng cng ty

Thu cc khon n phi thu xa s tnh vo chi ph k trc


Khon n phi tr nay mt ch c ghi tng thu nhp
TSC c tng biu
Cc khon thu c gim, c hon li
2.12.3.1.1. Chng t & s sch s dng:
Phiu thu
Giy bo c
Bin bn thanh l TSC
S chi tit TK 711
2.12.3.1.2. S ch T k ton thu nhp khc:
TK 711
-

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

2.12.3.2. K ton chi ph khc (TK 811):


Chi ph khc ch yu pht sinh khi thanh l my mc, thit b.
TK 811
211

1,196,498,725
1,196,498,725

1,196,498,725 911
1,196,498,725

2.12.4. K ton cc khon u t khc:


Tng Cng ty C phn May Nh B u t vo cc cng ty con, cng ty lin
kt di hnh thc Ti sn ng s hu. Vic quyt nh t l vn gp vo cc cng ty
ny do Ban Gim c v Hi ng Qun Tr quyt nh, da trn tnh hnh kinh
doanh thc t pht sinh ti cc cng ty con, lin doanh, lin kt.
Din gii chi tit v cc khon u t khc c tng hp ti bn Thuyt minh
Bo co ti chnh.

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Chng 2: Thc t cng tc k ton ti Tng cng ty

2.13. K ton xc nh kt qu kinh doanh:


Xc nh kt qu kinh doanh phn nh kt qu hot ng kinh doanh trong k
ca doanh nghip, y l s chnh lch gia doanh thu thun vi gi thnh ca ton b
sn phm hng ha, dch v tiu th v thu phi np theo quy nh ca nh nc
(tr thu thu nhp doanh nghip) ca tng k k ton.
2.13.1. Chng t s dng:
Bng kt chuyn doanh thu thun, thu nhp HTC, H khc
Bng kt chuyn gi vn hng bn
Bng kt chuyn chi ph bn hng, chi ph qun l doanh nghip
Bng kt chuyn chi ph HTC, H khc
Bng xc nh kt qu kinh doanh
2.13.2. Doanh thu thun:
Doanh thu thun v bn hng v cung cp dch v l mt phn rt quan trng
xc nh kt qu hot ng kinh doanh ca doanh nghip. N gp phn phn nh nng
lc sn xut cng nh tiu th sn phm ca cng ty v gp phn quyt nh cho li
nhun ton doanh nghip.
Doanh thu ca Tng cng ty C phn may Nh B bao gm: Doanh thu tiu th
ni a, doanh thu xut khu, doanh thu gia cng v doanh thu cung cp dch v (cho
thu nh xng, my mc thit b)
2.13.3. Gi vn hng bn:
Gi vn hng bn l gi thc t xut kho ca sn phm. L mt ch tiu kinh k
tng hp, phn nh s tin c tr ra khi doanh thu xc nh kt qu kinh doanh
ca tng k k ton. Trong iu kin doanh nghip hch ton hng tn kho theo
phng php k khai thng xuyn, gi vn hng bn l mt chi ph c ghi nhn
ng thi vi doanh thu theo nguyn tc ph hp.
2.13.4. Chi ph bn hng:
Chi ph bn hng l cc chi ph pht sinh trong qu trnh tiu th sn phm hng
ha hay cung cp dch v cho khc hng. Bao gm: chi ph cho nhn vin bn hng
(tin lng, trch bo him, kinh ph cng on tr cho nhn vin bn hng); chi ph
nguyn vt liu bao b phc v cho vic ng goi sn phm; chi ph dng c, dng
GVHD: TS. Trn Phc

Trang 62

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

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

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Chng 2: Thc t cng tc k ton ti Tng cng ty

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

CP hoa hng cho i l


Th tc phi XNK, hi quan
CP quota
CP qung co, gii thiu SPKD
CP qung co, gii thiu SPCT
CP khon XNK
CP dch v khc
CP bn hng- CP bng tin khc
CP sa cha thng xuyn
CP v sa cha XDCB
CP i, sa hng, may mu lm thm, ng gi
CP cng tc ph, XNK v bn hng
CP tip khch, hi ngh, hp SX
CP ti tr cho gio dc, y t
CP tr cp thi vic
CP o to cn b v nng cao tay ngh
CP chi cho lao ng n
CP n v, ni b cp trn
CP bng tin khc

2.13.5. Chi ph qun l doanh nghip:


Chi ph ny l cc chi ph qun l kinh doanh, qun l hnh chnh v cc chi
ph chung c lin quan n hot ng ca ton doanh nghip. Bao gm: chi ph nhn
vin qun l doanh nghip (tin lng v cc khon ph cp tr cho ban gim c,
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Chng 2: Thc t cng tc k ton ti Tng cng ty

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

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Nht k thc tp tt nghip


6426
64260
1
64260
2
6427
64270
1
64270
2
64270
3
64270
4
64270
5
64270
6
64270
7
64270
8
64270
9
64271
0
64272
0
6428
64280
1
64280
2
64280
3
64280
4
64280
5
64280
6
64280
7
64280

GVHD: TS. Trn Phc

Chng 2: Thc t cng tc k ton ti Tng cng ty


CPQLDN- CP d phng
CP d phng gim gi HTK
CP d phng phi thu kh i
CPQLDN- CP dch v mua ngoi
CP vn chuyn, bc xp, mua ngoi
CP dch v bu in
CP mua BH ti sn. PCCC, BHLD
CP sa cha TSC
CP thu kho nh ca phc v qun l
CP tin in thp sng v sn xut
CP tin nc sinh hot, nc
CP kim ton, Dch v NH, gi chng t
CP qung co, bo ch, truyn hnh
CP dch v (gi th, ti liu)
CP dch v khc
CPQLDN - CP bng tin khc
CP sa cha thng xuyn
CP v sa cha XDCB
CP i, sa hng, may mu lm thm, ng gi
CP cng tc ph, XNK v bn hng
CP tip khch, hi ngh, hp SX
CP ti tr cho gio dc, y t
CP tr cp thi vic
CP o to cn b v nng cao tay ngh

Trang 66

Nht k thc tp tt nghip

Chng 2: Thc t cng tc k ton ti Tng cng ty

8
64280
9
64281
0

CP chi cho lao ng n


CP n v, ni b cp trn

2.13.6. Xc nh kt qu kinh doanh (Ti khon 911):


Xc nh kt qu kinh doanh phn nh kt qu hot ng kinh doanh trong k
ca doanh nghip, y l s chnh lch gia doanh thu thun vi gi thnh ca ton b
sn phm hng ha, dch v tiu th v thu phi np theo quy nh ca nh nc
(tr thu thu nhp doanh nghip) ca tng k k ton

2.14. K ton thu thu nhp doanh nghip:


Thu thu nhp doanh nghip th hin tng gi tr ca s thu phi tr hin ti v
s thu hon li.
S thu hin ti phi tr c tnh da trn thu nhp chu thu trong nm. Thu
nhp chu thu khc vi li nhun thun c trnh by trn Bo co Kt qu hot
ng kinh doanh v khng bao gm cc khon thu nhp hay chi ph tnh thu hoc
c khu tr trong cc nm khc (bao gm c l mang sang, nu c) v ngoi ra
khng bao gm cc ch tiu khng chu thu hoc khng c khu tr.
Cng ty ang c hng u i v thu thu nhp doanh nghip theo quy nh
ti Thng t 128/2003/TT-BTC ngy 22 thng 12 nm 2003 ca B Ti chnh Hng
dn thi hnh Ngh nh s 164/2003/N-CP ngy 22 thng 12 nm 2003 ca Chnh
ph quy nh chi tit thi hnh Lut thu thu nhp doanh nghip: thu sut u i 20%
p dng i vi c s kinh doanh mi thnh lp t d n u t thuc ngnh ngh,
lnh vc sn xut, kinh doanh hng xut khu: c mc xut khu t gi tr trn 50%
tng gi tr hng ho sn xut, kinh doanh ca d n trong nm ti chnh.
Mc v thi gian min thu, gim thu thu nhp doanh nghip: min thu 02
nm, k t khi c li v gim 50% s thu phi np trong 04 nm tip theo. Nm
2005l nm u tin c li. Nm 2008l nm th hai Cng ty c gim 50% s thu
phi np trn mc thu sut u i 20%.
2.14.1. Chng t s dng:
T khai quyt ton thu thu nhp doanh nghip
Bo co ti chnh nm
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Chng 2: Thc t cng tc k ton ti Tng cng ty

Ph lc kt qu hot ng sn xut kinh doanh


Ph lc v u i thu thu nhp doanh nghip
T khai tm np thu thu nhp doanh nghip
T khai np thu thu nhp doanh nghip
2.14.2. Ti khon s dng:
S hiu
821
8211

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 .

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Chng 2: Thc t cng tc k ton ti Tng cng ty

Da vo cc s k ton tng hp v chi tit cng nh cc bng cn i k ton


cc k trc lp Bng cn i k ton.
2.15.2. Bo co kt qu hot ng kinh doanh:
Bo co kt qu hot ng kinh doanh phn nh tng qut tnh hnh v kt qu
kinh doanh trong mt k k ton ca doanh nghip chi tit theo hot ng kinh doanh
chnh v cc hot ng khc.
Cn c vo s k ton cc ti khon (t loi 5 n loi 9) v bo co ca cc k
trc lp Bo co kt qu hot ng kinh doanh.
2.15.3. Bo co lu chuyn tin t:
Doanh nghip c trnh by cc lung tin t cc hot ng kinh doanh, hot
ng u t v hot ng ti chnh theo cch thc ph hp nht vi c im kinh
doanh ca doanh nghip. Vic phn loi v bo co lung tin theo cc hot ng s
cung cp thng tin cho ngi s dng nh gi c nh hng ca cc hot ng
i vi tnh hnh ti chnh v i vi lng tin v cc khon tng ng tin to ra
trong k ca doanh nghip. Thng tin ny cng c dng nh gi cc mi quan
h gia cc hot ng nu trn.
Tng cng ty c phn may Nh B lp Bo co lu chuyn tin t theo phng
php gin tip.
C s lp bo co lu chuyn tin t l Bng cn i k ton, bo co kt qu
hot ng kinh doanh, thuyt minh bo co ti chnh, s k ton ci ti khon lin
quan
Lung tin t hot ng kinh doanh:
o Cc ch tiu v lung tin c xc nh trn c s ly tng li nhun
trc thu v iu chnh cho cc khon:
o - Cc khon doanh thu, chi ph khng phi bng tin nh khu hao
TSC, d phng...
o - Li, l chnh lch t gi hi oi cha thc hin;
o - Tin np thu thu nhp doanh nghip;
o - Cc thay i trong k ca hng tn kho, cc khon phi thu v cc
khon phi tr t hot ng kinh doanh (tr thu thu nhp v cc khon
phi np khc sau thu thu nhp doanh nghip);
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Chng 2: Thc t cng tc k ton ti Tng cng ty

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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Chng 2: Thc t cng tc k ton ti Tng cng ty

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Chng 3:Nhn xt Kin ngh

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.

3.2. Hnh thc k ton:


Tng cng ty p dng hnh thc Nht k chng t kt hp vi h thng mng
my tnh, s dng cc phn mm h tr (Microsoft Excel, CADS) theo di cc
nghip v kinh t pht sinh.
H thng ti khon chi tit theo tng khch hng hoc cng tc thc hin gip
qun l c hiu qu hn.
Cng tc bo mt thng tin cng c ht sc ch trng mi nhn vin trong
phng u c mt ti khon qun l ring vi mt m v chu trch nhim trc tip vi
d liu do mnh x l.
Bn cnh i ng nhn vin dy dn kinh nghim v nng ng, nn cng
tc k ton ca doanh nghip nhy bn v chuyn nghip. Cc nhn vin k ton c
mt khng gian lm vic rng ri v thoi mi, iu ny mang li tm l thoi mi
gip tng hiu qu cng vic.Khng kh trong phng lm vic kh si ng v vui v.
Vic t chc cng tc lu tr chng t c thc hin kh khoa hc v bi bn,
cc chng t cng loi c lu tr trong cng mt file h s v do k ton ca tng
b phn m nhim. Chnh v th m vic kim k, kim tra, cng nh phc v cho
cng tc kim ton, thanh tra thu lun to iu kin hon thnh vi thi gian
nhanh v hiu qu cao.

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Chng 3:Nhn xt Kin ngh

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.

3.3. Mt s kin ngh:


Nng cp h thng mng ni b ca cng ty m bo phc v tt cng tc k
ton, phc v kp thi cc yu cu t pha i tchoc cc yu cu ca cp trn.
Nng cp c s vt cht (my vi tnh, my photocopy) v nng cp b phn
mm Office ln phin bn 2007 hoc chuyn sang s dng cc phn mm ngun m
(nh OpenOffice.org) tit kim chi ph v cp nht cng ngh cng nh tnh bo
mt.
Ci thin cc biu mu k ton thc hin trn Excel, kt hp s dng cc Macro
gim ti cc cng vic th cng ca k ton vin.
i vi s hng tn kho khng c s lun chuyn trong nm c th phn loi v
cht lng, gi tr s dng thanh l nhanh chng i vi s hng tn kho km phm
cht, mt phm cht hoc khng cn s dng cho hot ng sn xut trnh b tn
ng vn, trong khi Cng ty vn phi i vay vn.
Hin cng ty p dng phng php tnh gi thnh gin n, to nn khi lng
cng vic rt ln cho k ton. Trong tng lai c th p dng cc phng php tnh gi
thnh khc hoc ng dng cc phn mm chuyn nghip (nh SAP) gip gim khi
lng cng vic cho nhn vin k ton v tnh gi thnh hiu qu hn.

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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

TNG CNG TY C PHN MAY NH B..................................................1


1.1. Thnh lp:...........................................................................................................1
1.1.1. Lch s hnh thnh:.......................................................................................1
1.1.3. Lnh vc hot ng:.....................................................................................2
1.2. Quy m Tng cng ty:........................................................................................3
1.3. Tnh hnh t chc:...............................................................................................4
1.3.1. C cu chung:..............................................................................................4
...............................................................................................................................4
1.3.2. C cu phng K ton..................................................................................5
1.4. Chnh sch k ton p dng ti Tng Cng ty:................................................8
1.4.1. Hnh thc k ton p dng ti Tng Cng ty: Nht k chng t..................8
1.4.2. Quy trnh lun chuyn chng t...................................................................8
1.4.3. Cc chnh sch khc:....................................................................................9
1.5. Quy trnh cng ngh...........................................................................................9

CHNG
THC

2
T

CNG

TC

TON

TI

TNG CNG TY C PHN MAY NH B................................................12


2.1. K ton tin mt:...............................................................................................12
2.1.1. Chng t s dng:......................................................................................12
2.1.2. Ti khon s dng:.....................................................................................12
2.1.4. Tm tt quy trnh k ton tin mt:............................................................12
2.1.5. V d minh ha:..........................................................................................14
2.2. K ton tin gi Ngn hng:.............................................................................15
2.2.1. Chng t s dng:......................................................................................15

2.2.2. Ti khon s dng:.....................................................................................15


2.2.3. S k ton:..................................................................................................16
2.2.4. Tm tt quy trnh k ton tin gi Ngn hng:...........................................16
2.2.5. V d minh ha:..........................................................................................18
2.3. K ton tin ang chuyn:.................................................................................19
2.3.1. Chng t s dng:......................................................................................19
2.3.2. Ti khon s dng:.....................................................................................19
2.3.3. V d minh ha:..........................................................................................19
2.4. K ton cc khon phi thu v ng trc:.........................................................19
2.4.1. K ton cc khon n phi thu:..................................................................19
2.4.1.1. K ton phi thu khch hng:..................................................................20
2.4.1.2. K ton thu GTGT c khu tr:........................................................21
2.4.2. K ton cc khon ng trc:.....................................................................23
2.4.2.1. K ton cc khon tm ng cho nhn vin:.........................................23
2.4.2.2. K ton chi ph tr trc di hn: ...........................................................25
2.5. K ton nguyn vt liu, cng c, dng c:.......................................................25
2.5.1. K ton nguyn vt liu:.............................................................................25
2.5.1.1. Chng t s dng:...............................................................................25
2.5.1.2. Ti khon s dng:..............................................................................26
2.5.1.3. S k ton:...........................................................................................26
2.5.1.4. S hch ton:..................................................................................26
2.5.1.5. S hch ton ch T:........................................................................29
2.5.2. K ton cng c, dng c:..........................................................................30
2.5.2.1. Chng t s dng:...............................................................................30
2.5.2.2. Ti khon s dng:..............................................................................30
2.5.2.3. Miu t quy trnh k ton cng c, dng c:.......................................30
2.6. K ton Ti sn c nh:....................................................................................31
2.6.1. Chng t s dng:......................................................................................32
2.6.2. Ti khon s dng:.....................................................................................32
2.6.3. S k ton:..................................................................................................33
2.6.4. Tm tt quy trnh k ton Ti sn c nh:.................................................33
2.6.4.1. Quy trnh TSC tng do mua sm:.....................................................33

2.6.4.2. Quy trnh TSC gim do iu chuyn:...............................................36


2.6.4.3. Quy trnh TSC gim do thanh l:.....................................................36
2.6.5. V d minh ha:......................................................................................36
2.7. K ton tin lng v cc khon trch theo lng:............................................38
2.7.1. Nguyn tc phn phi:...............................................................................38
2.7.3. C s tnh ton:..........................................................................................38
2.7.4. Cch tnh:...................................................................................................39
2.7.5. Ph cp lng & cc khon c tnh cht lng:.........................................39
2.7.6. Cc khon trch theo lng:.......................................................................40
2.7.7. Chng t s dng:......................................................................................40
2.7.7. Ti khon s dng:.....................................................................................41
2.7.8. S chi tit:.............................................................................................41
2.8. K ton cc khon n phi tr:..........................................................................42
2.8.1. Chng t s dng:......................................................................................42
2.8.2. Ti khon s dng:.....................................................................................43
2.8.3. S k ton:..................................................................................................43
2.8.4. Tm tt quy trnh k ton n phi tr:........................................................43
2.9. K ton ngun vn ch s hu:.........................................................................44
2.9.1. Chnh lch t gi hi oi:.........................................................................44
2.9.2. Cc qu ca doanh nghip:........................................................................45
2.10. K ton chi ph sn xut v tnh gi thnh sn phm:......................................45
2.10.1. i tng tp hp chi ph:.......................................................................45
2.10.2. T chc lun chuyn chng t, s sch trong qu trnh tp hp chi ph
nguyn vt liu:....................................................................................................45
2.10.2.1. Chng t, s sch s dng:...............................................................45
2.10.2.2. Ti khon s dng:............................................................................45
2.10.2.3. Hch ton thc t:.................................................................................46
2.10.3. K ton tp hp chi ph nhn cng trc tip:............................................46
2.10.3.1. Chng t, s sch s dng:...............................................................46
2.10.3.2. Ti khon s dng:............................................................................47
2.10.3.3. Quy trnh k ton chi ph nhn cng trc tip:..................................47
2.10.3.4. Hch ton chi ph nhn cng trc tip:..............................................48

2.10.4. K ton tp hp chi ph sn xut chung:...................................................49


2.10.4.1. Chng t, s sch s dng:...............................................................49
2.10.4.2. Ti khon s dng:............................................................................49
2.10.4.3. Hch ton thc t chi ph sn xut chung:.........................................51
2.10.5. Tnh gi thnh:.........................................................................................52
2.10.5.1. Ti khon s dng:............................................................................52
2.10.5.2. Tnh gi thnh:..................................................................................53
2.10.5.3. M t quy trnh hch ton s chi tit TK 154....................................55
2.11. K ton doanh thu bn hng v cung cp dch v:..........................................56
2.11.1. Chng t & s sch s dng:...................................................................56
2.11.2. Ti khon s dng:...................................................................................56
2.11.3. Hch ton doanh thu:...............................................................................57
2.11.3.1. Xut hng trong nc: ......................................................................57
2.11.3.2. Xut hng Xut khu:........................................................................57
2.11.3.3. Hng gi i bn:................................................................................57
2.11.4. S ch T:.............................................................................................57
2.12. K ton hot ng ti chnh v hot ng khc:..............................................59
2.12.1. K ton doanh thu hot ng ti chnh:....................................................59
2.12.1.1. Chng t s dng:.............................................................................59
2.12.1.2. S ch T k ton doanh thu ti chnh:..........................................59
2.12.2. K ton chi ph hot ng ti chnh:.........................................................60
2.12.2.1. Chng t & s sch s dng:............................................................60
2.12.2.2. S ch T k ton chi ph ti chnh:...............................................60
2.12.3. K ton thu nhp khc chi ph khc:......................................................60
2.12.3.1. K ton thu nhp khc (TK 711).......................................................60
2.12.3.2. K ton chi ph khc (TK 811):.........................................................61
2.12.4. K ton cc khon u t khc:................................................................61
2.13. K ton xc nh kt qu kinh doanh:.............................................................62
2.13.1. Chng t s dng:....................................................................................62
2.13.2. Doanh thu thun:......................................................................................62
2.13.3. Gi vn hng bn:....................................................................................62
2.13.4. Chi ph bn hng:.....................................................................................62

2.13.5. Chi ph qun l doanh nghip:.................................................................64


2.13.6. Xc nh kt qu kinh doanh (Ti khon 911):........................................67
2.14. K ton thu thu nhp doanh nghip:..............................................................67
2.14.1. Chng t s dng:....................................................................................67
2.14.2. Ti khon s dng:...................................................................................68
2.15. Lp bo co ti chnh:.....................................................................................68
2.15.1. Bng cn i k ton:...............................................................................68
2.15.2. Bo co kt qu hot ng kinh doanh:....................................................69
2.15.3. Bo co lu chuyn tin t:......................................................................69
2.15.4. Thuyt minh bo co ti chnh:................................................................70

CHNG

NHN XT KIN NGH.............................................................................69


3.1. T chc b my k ton:...................................................................................69
3.2. Hnh thc k ton:.............................................................................................69
3.3. Mt s kin ngh:..............................................................................................70
Ph lc 1
Ph lc 2
Ph lc 3 Ph lc 11 (xem quyn Ph lc km theo)
Ti liu tham kho

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

TI LIU THAM KHO


1.
2.

H thng vn bn ch k ton hin hnh, NXB Thng k


Vin K ton & qun tr doanh nghip (2008), Gio trnh K ton ti chnh, Lu

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

t chc h thng thng tin k ton), Lu hnh ni b


7. Nguyn Th Hng (2008), H thng thng tin k ton, NXB Thng k
8. Nguyn Minh Tho (2008), Bo co tt nghip, H Hoa Sen
9. Nguyn Th Thy Khu (2009), Bo co thc tp, Cao ng Nguyn Tt Thnh
10 Nguyn Th Minh Hin (2006), Bo co thc tp, i hc Kinh t Tp. HCM
.

B CNG THNG

B GIO DC & O TO

TRNG I HC CNG NGHIP TP. H CH MINH


KHOA K TON KIM TON

BO CO THC TP TT NGHIP

CNG VIC K TON TI


TNG CNG TY C PHN MAY NH B

Ging vin hng dn: TS. TRN PHC


Nhm sinh vin thc hin:
M s SV
H v tn
Lp
05032311
Nguyn ng Hi
HKT1
05112201
Tn Tht Hong
HKT1
05086891
Mai Th L Huyn
HKT1
05082191
Nguyn Th Hng M
HKT1
05101861
Nguyn Hong Ninh
HKT1

TP. H CH MINH
THNG 06 - 2009

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