Bao Cao Thuc Tap 5512

Chuyn thc tp
GVHD: Ths.Hong Minh o
LI NI U
Xy dng c bn (XDCB) l mt ngnh sn xut vt cht c lp, c chc
nng ti sn xut ti sn c nh (TSC) cho tt c cc ngnh trong nn kinh t
quc dn (KTQD), n to nn c s vt cht cho x hi, tng tim lc kinh t v
quc phng ca t nc. V vy mt b phn ln ca thu nhp quc dn ni
chung v tch lu ni ring cng vi vn u t t nc ngoi c s dng trong
lnh vc u t XDCB. Bn cnh u t XDCB lun l mt l hng ln lm
tht thot ngun vn u t ca Nh nc. V vy, qun l vn u t XDCB
ang l mt vn cp bch nht trong giai on hin nay.
T chc hch ton k ton, mt b phn cu thnh quan trng ca h thng
cng c qun l kinh t, ti chnh c vai tr tch cc trong vic qun l, iu hnh
v kim sot cc hot ng kinh t. Quy m sn xut x hi ngy cng pht trin
th yu cu v phm vi cng tc k ton ngy cng m rng, vai tr v v tr ca
cng tc kinh t ngy cng cao.
Vi s i mi c ch qun l kinh t nhm p ng yu cu ca nn kinh
t th trng, ca nn kinh t m buc cc doanh nghip m c bit l cc
doanh nghip XDCB phi tm ra con ng ng n v phng n sn xut kinh
doanh (SXKD) ti u c th ng vng trong nn kinh t th trng, dnh li
nhun ti a, c ch hch ton i hi cc doanh nghip XBCB phi trang tri
c cc chi ph b ra v c li. Mt khc, cc cng trnh XDCB hin nay ang t
chc theo phng thc u thu. Do vy, gi tr d ton c tnh ton mt cch
chnh xc v st xao. iu ny khng cho php cc doanh nghip XDCB c th
s dng lng ph vn u t.
p ng cc yu cu trn, cc doanh nghip trong qu trnh sn xut phi
tnh ton c cc chi ph sn xut b ra mt cch chnh xc, y v kp thi.
Hch ton chnh xc chi ph l c s tnh ng, tnh gi thnh. T gip
cho doanh nghip tm mi cch h thp chi ph sn xut ti mc ti a, h thp
gi thnh sn phm bin php tt nht tng li nhun.
Trong cc doanh nghip sn xut vt cht, khon mc chi ph NVL
CCDC chim mt t trng ln trong ton b chi ph ca doanh nghip, ch cn
mt bin ng nh v chi ph NVL CCDC cng lm nh hng ng k n gi
thnh sn phm, nh hng n thu nhp ca doanh nghip. V vy, bn cnh vn
trng tm l k ton tp hp chi ph v tnh gi thnh, th t chc tt cng tc
k ton NVL CCDC cng l mt vn ng c cc doanh nghip quan tm
trong iu kin hin nay.
Cng ty c phn u t xy dng qun l giao thng h Ty vi c im
SVTH: Nguyn nh Thng
Lp KT4A
Chuyn thc tp
lng NVL CCDC s dng vo cc cng trnh li kh ln th vn tit kim

trit c th coi l bin php hu hiu nht gim gi thnh, tng li nhun
cho Cng ty. V vy iu tt yu l Cng ty phi quan tm n khu hch ton chi
ph NVL CCDC.
Trong thi gian thc tp, nhn c s gip tn tnh ca lnh o Cng
ty, c bit l cc cn b trong phng k ton Cng ty, em c lm quen v
tm hiu cng tc thc t ti Cng ty. Em nhn thy k ton vt liu trong Cng ty
gi vai tr c bit quan trng v c nhiu vn cn c quan tm. V vy em
i su tm hiu v phn thc hnh k ton nguyn vt liu cng c dng c
trong phm vi bi vit ny, em xin trnh by ti: K ton NVL CCDC ti
Cng ty c phn u t xy dng qun l giao thng h Ty.
Qua qu trnh thc tp em thy kinh nghim thc t ca mnh khng nhiu,
tt c nhng hiu bit v ti em chn u l kin thc l thuyt nn ti ca
em s khng trnh khi nhng thiu st.
Em knh mong s ch bo ca gio vin hng dn v tp th cn b cng
ty em c th hon thin bi chuyn v b xung thm kin thc thc t cho
mnh.
Ngoi phn m u v kt lun, bi kho lun ca em chia lm 3 chng:
chng i: c im chung ca cng ty c phn dt-xd
qun l giao thng h ty
Chng 1: c im chung ca cng ty c phn DT-XD qun l giao
thng H Ty
Chng 2: Thc trng k ton NVL CCDC ti Cng ty c phn u
t xy dng qun l giao thng h Ty.
Chng 3: Gii php hon thin k ton NVL - CCDC ti Cng ty c
phn u t xy dng qun l giao thng h Ty.
Em xin chn thnh cm n!
SVTH: Nguyn nh Thng
Lp KT4A
Chuyn thc tp
CHNG I: C IM CHUNG CA CNG TY C PHN DT-XD

QUN L GIAO THNG H TY
I . c im chung ca cng ty CP DT-XD qun l giao thng H Ty
1 Qu trnh hnh thnh v pht trin ca cng ty CP DT-XD qun l giao
thng H Ty
Gii thiu doanh nghip
- Tn doanh nghip:
Cng ty c phn u t xy dng qun l giao thng h Ty.
- a ch: - S 09 ng 3 ng L Trng Tn Phng Quang Trung
Thnh ph H ng - Tnh H Ty
in thoi : 0343.510828 / 091.2329627 / 091.3539408
Fax : 0373 3849424
Ti khon s: 102010000239329
M ti Ngn hng Cng thng Quang Trung H Ni.
M s thu: 050415242
c cp giy ng k kinh doanh s 0303000033.
Vn php nh: 10.000.000.000 ng ( Mi t ng ).
- Loi hnh doanh nghip: Cng ty c phn.
- Ngnh ngh ng k kinh doanh.
Xy dng nh cc loi ; xy dng cng trnh ng st v ng b; xy
dng cng trnh cng ch; xy dng cng trnh k thut dn dng khc ( Cng
trnh vin thng, in chiu sng, in cao h th, cng trnh thu li ). Ph
d, chun b mt bng ( San lp mt bng ). Lp t h thng cp nc, thot
SVTH: Nguyn nh Thng
Lp KT4A
Chuyn thc tp
nc, l si v iu ho khng kh. Lp t h thng xy dng khc; hon

thin cng trnh xy dng. Hot ng xy dng chuyn dng khc; Khai thc
, ct si ( Ch hot ng sau khi c giy php khai thc ) . Sn xut cc cu
kin kim loi, gia cng c kh, x l v trng ph kim loi, sn xut sn phm
khc bng kim loi cha c phn vo u. Lp t my mc v thit b cng
nghip. Bn l ng kim, sn, knh v thit b , lp t kc trong xy dng,
trong cc ca hng chuyn doanh. Vn ti hng ho bng ng b, vn ti
hnh khch ng b khc. Hot ng t vn k thut c lin quan khc.
Kim tra phn tch k thut, hot ng chuyn mn khoa hc v cng ngh
khc cha c phn vo u. Cho thu t. my mc thit b xy dng. Bn
bun bn l vt liu thit b lp t trong xy dng. Bn bun st thp, kim
loi khc. Sn xut thit b chiu sng. Bn bun tng hp.
Cng ty c phn u t xy dng qun l giao thng h Ty
Bng bo co kt qu kinh doanh
Ch tiu
Doanh thu
Li nhun trc thu
Li nhun sau thu
S lao ng bnh qun
Tng chi ph sn xut
Nm 2008
28.232.256
175.457
150.893
523
28.056.808
n v tnh: 1,000 VN
Nm 2009
Nm 2010
28.831.020
46.955.889
252.600
379.734
181.900
326.571
544
546
28.578.420
46.576.155
2.1c im t chc qun l v t chc kinh doanh ca Cng ty c phn u

t xy dng qun l giao thng h Ty
SVTH: Nguyn nh Thng
Lp KT4A
Chuyn thc tp
S t chc b my qun l:
Tng gim c
P.TG K thut
P.TG Sn xut
Phng K thut KSC
P.TG K thut
Phng k hoch
Cng trng
B phn KCS
kim tra cht
lng an ton lao
ng
Cc t
n
Cc t
mc
cp pha
Cn b k
thut
T ct
thp
SVTH: Nguyn nh Thng
B phn tip
liu th kho
T in
nc
T mc
hon
thin
Cn b ph trch
nhn lc, i
sng, bo v
T
hon
thin
LLLD
cc cu
kin
Lp KT4A
Chuyn thc tp
Chc nng, nhim v ca tng b phn trong b my qun l ca cng ty:

Hi ng qun tr: Do cc c ng gp vn bu ra, c quyn hn v trch
nhim gim st mi hot ng sn xut kinh doanh ca Cng ty v chu trch
nhim cao nht v mi hot ng ca cng ty.
Tng Gim c iu hnh: phi chu trch nhim ton din v qun l v
SXKD ca DN. Gim c iu hnh trc tip iu hnh cc hot ng SXKD,
gip cho gim c iu hnh l 2 ph gim c. Cc ph gim c c trch
nhim cung cp thng tin gip gim c ra quyt nh mt cch chnh xc kp
thi.
B my qun l ca cng ty gm 3 phng ban v 6 X nghip, i v phn
xng sn xut.
Cc phng chc nng: Thc hin nhim v chc nng tham mu cho gim
c trong hot ng sn xut kinh doanh v tng mt, c s iu hnh ca
gim c v cc ph gim c.
Phng t chc hnh chnh: Tham mu cho gim c v cng tc qun l
s dng lao ng, an ton lao ng, qun l h s, qun l con du ca cng ty.
Ph trch cng tc thi ua khen thng, bo v ti sn ca cng ty, chm lo sc
kho cho cn b cng nhn vin... v cc mt hnh chnh ca cng ty.
Phng k ton: Gip gim c v cng tc s dng vn v ti sn, t chc
hch ton ton b qu trnh SXKD, lp bo co ti chnh, thc hin chc nng
gim st bng tin trong mi hot ng sn xut kinh doanh ca cng ty.
Ti cng ty b my k ton ca cng ty c phn cng, vi cc lao ng k
ton lm vic y vi phn hnh k ton, bao gm:
- K ton thanh ton v ngn hng
- K ton thu v tin lng BHXH.
- K ton vt t v tng hp chi ph tnh gi thnh xc nh kt qu.
Vic t chc b my k ton ca cng ty nh trn l ph hp vi iu kin
ca cng ty, m bo c tnh kh thi ca ch k ton trong thc tin hot
ng ca cng ty, gip ch cho vic cung cp thng tin cho qun l v nng cao
SXKD. Trn gc t chc cng tc k ton, vic t chc b my k ton nh
trn m bo nguyn tc i chiu, kim tra ca k ton v khng vi phm
nguyn tc.
Phng k thut: Lp h s d thu tuyn dng, u thu, t chc kim tra
cc t, i thnh vin, cc cng trng v cht lng cng trnh, o to cng
nhn k thut, t chc nng bc cho cng nhn. Xy dng gi thnh lp h s d
thu, thng tho hp ng nhn thu xy lp A B, lp d ton thi cng giao
SVTH: Nguyn nh Thng
Lp KT4A
Chuyn thc tp
khon ni b, thng k bo co tin thc hin gi tr xy lp theo tng giai

on.
Cc i xng: Vi b my n gim gn nh p ng c phn no
ca hot ng SXKD ca cc i, xng phi t mnh m nhn k hoch vt t
xy dng cng trnh, m bo k thut, tin thi cng, thc hin SXKD vi kt
qu cao nht, vi chi ph thp nht v chu s ch o ca ban gim c, ng
thi m nhn chc nng cung cp thng tin cn thit cho cc phng ban c lin
quan khi c yu cu.
2.2 T chc h thng sn xut, quy trnh cng ngh sn xut sn phm
S t chc h thng sn xut:
Ch u t mi
thu
Lp h s d
thu
Tham gia u
thu
K hp ng
Nghim thu
bn giao cng
trnh
Tin hnh khi

cng xy dng
Duyt d ton
thi cng chun
b NVL
Chc nng nhim v ca tng b phn trong h thng sn xut:
Ch huy thi cng c trch nhim v thm quyn

- Chu trch nhim trc Cng ty v Nh nc v ton b k thut, cht lng,
tin , an ton lao ng cng trnh mnh t chc thi cng.
- Pht hin v ngh sa i nhng sai st trong n thit k thi cng cng
trnh c giao.
- Lp v ng k, bo co duyt phng n, tin thi cng trc khi trin khai
thi cng.
- T chc thi cng theo phng n duyt. Thc hin thi cng theo ng quy
trnh, quy phm m bo an ton lao ng.
- nh ch thi cng, bo co i trng v gim c Cng ty i vi t sn xut
vi phm k thut thi cng, quy trnh, quy phm k thut hoc cht lng vt t
v an ton lao ng khng m bo.
SVTH: Nguyn nh Thng
Lp KT4A
Chuyn thc tp
- Chu trch nhim khai thc, a vo s dng cc vt t m bo cht lng.

- T chc nghim. thu vi t sn xut, vi thu ph v cht lng, k thut cc
khi lng thc hin theo phn vic, cng on...
- Bo qun v s dng cc thit b, vt t, phng tin thi cng theo phng n
thi cng
- Phi ng k cng trnh cht lng cao, cht lng tt ngay t khi cng trnh
bt u thi cng. C bin php phng n t chc nng cao cht lng cng
trnh (Cng ty ch xt thng khi c ng k).
- Thc hin v p dng cc cng ngh tin tin, cc vt liu mi vo thi cng.
- Tun th qun l, kim tra gim st ca Cng ty v i quy nh v k thut,
cht lng, tin , an ton lao ng cng trnh c ph trch thi cng.
- Chu trch nhim v thanh quyt ton , kim ton cng trnh, thu hi cng n c
s tr gip ca Gim c Cng ty v cc phng ban gp vic Gim c.
- m bo chi tr lng cho cng nhn theo ng quy nh mc lao ng. Tin
lng v thu nhp hng thng ln hn mc quy nh ca Ngh quyt i hi c
ng hng nm v phi c y bn giao khon ng th tc, quy nh vi
ngi lao ng. Nu i sng cng nhn tham gia thi cng cng trnh ca
mnh thiu vic lm, thu nhp thp, hon ton thuc trch nhim ca Ch huy
cng trng.
- Chu s kim tra, gim st ca on th qun chng v vic thc hin cc ni
quy, quy ch ca Cng ty, vic m bo quyn li chnh ng v ch chnh
sch i vi ngi lao ng.
II. Hnh thc k ton v t chc b my k ton trong Cng ty c phn u
t xy dng qun l giao thng h Ty
1. T chc b my k ton ti Cng ty c phn u t xy dng qun l giao
thng h Ty
SVTH: Nguyn nh Thng
Lp KT4A
Chuyn thc tp
S t chc b my k ton:
K TON
TRNG
PH PHNG K
TON
K ton thanh
ton ni b
K ton tng
hp
K ton thu
v tin lng
Th qu
Cc k ton x
nghip, i
Chc nng nhim v ca tng b phn trong b my k ton:
Theo hnh thc t chc b my k ton tp trung, ton b cng tc k ton
trong cng ty u c tin hnh tp trung ti phng k ton, cc b phn trc
thuc nh : X nghip xy lp 1, 2,3, Cc i xy dng 1,2,3,4,5,6,7 khng c b
phn k ton ring m ch b tr cc nhn vin k ton lm nhim v hng dn
kim tra hch ton ban u, thu nhp chng t v chuyn v phng k ton tp
trung.
Phng k ton cng ty chia thnh 5 b phn.
o B phn k ton vt t, ti sn c nh, thng k sn lng.
o B phn k ton thanh ton , lao ng tin lng, bo him x hi,
k ton vn bng tin.
o B phn k ton tp hp chi ph v tnh gi thnh, th qu
o B phn k ton thu, cng n, c phn.
SVTH: Nguyn nh Thng
Lp KT4A
Chuyn thc tp
o B phn k ton tng hp, phn tch kim tra s liu.

- K ton trng: Gip vic cho Gim c thc hin php lnh k ton thng
k, iu l sn xut kinh doanh ca cng ty ..Bo co tnh hnh ti chnh ca
cng ty cho gim c.
- B phn k ton vt t, ti sn c nh, thng k sn lng c nhim v: ghi
chp, phn nh tng hp s liu v tnh hnh thu mua, vn chuyn bo qun,
nhp xut tn kho vt liu, cng c dng c. Ghi chp phn nh tng
hp s liu v tng gim TSC, tnh hnh trch khu hao v phn b khu
hao vo qu trnh SXKD ca cng ty, bo co thng k nh k.
- B phn k ton thanh ton , lao ng tin lng, bo him x hi, k ton
vn bng tin : c nhim v theo di cc khon thu, chi tin mt, cc khon
thanh ton vi ngi bn , tng hp s liu t cc i gi ln phi hp
vi cc b phn khc tnh ton lng , ph cp cho CBCNV, trch BHXH
theo ch quy nh.
- B phn k ton tp hp chi ph v tnh gi thnh, th qu: c nhim v tp
hp tt c cc chi ph tnh gi thnh cho tng cng trnh v cng vi k
ton vn bng tin tin hnh thu- chi v theo di cht ch cc khon thu
chi tin mt.
- B phn k ton thu, cng n, c phn: B phn ny c nhim v tp hp
cc loi thu thc hin ngha v vi nh nc, thanh ton cc khon phi
tr, thng k tng s c phn v bo co li tc ca mi c phn trc i
hi ng c ng.
- B phn k ton tng hp, phn tch kim tra s liu: c nhim v tng hp
tt c cc s liu cc b phn , phn tch kim tra v bo co vi k ton
trng .
Hnh thc k ton l h thng s k ton s dng ghi chp, h thng ho
v tng hp s liu t cc chng t k ton theo mt trnh t v phng php
ghi chp nht nh. Hnh thc t chc h thng k ton bao gm: s lng cc
loi s k ton chi tit, s k ton tng hp kt cu s, mi quan h, kim tra,
i chiu gia cc s k ton, trnh t v phng php ghi chp cng nh vic
tng hp s liu lp bo co k ton. ph hp vi h thng k ton ca
SVTH: Nguyn nh Thng
10
Lp KT4A
Chuyn thc tp
cc nc ang pht trin, thun li cho vic s dng my vi tnh trong cng tc
k ton cng ty p dng h thng ti khon k ton mi ra ngy 20/03/2006
2. Mt s ni dung khc lin quan n ch k ton p dng ti
c phn u t xy dng qun l giao thng h Ty
Cng ty
Ch k ton: cng ty thc hin theo ch k ton doanh nghip, ban

hnh theo Q s 15/2006/QBTC ngy 20/02/2006 ca b trng b ti chnh
v cc thng t hng dn sa i, b sung ch k ton ca b ti chnh.
K k ton: cng ty thc hin k k ton theo nm dng lch, bt u t
ngy 01/01 v kt thc vo ngy 31/12 hng nm.
K bo co ti chnh theo nm dng lch
n v s dng tin t: cng ty thc hin ghi s v lp bo co bng ng
Vit Nam. Vic quy i, cc nghip v pht sinh bng ngoi t sang ng Vit
Nam c thc hin theo quy nh ca chun mc k ton Vit Nam s 10 nh
hng ca s thay i t gi
Phng php k ton hng tn kho: m bo v theo di cung cp thng
tin v hng tn kho mt cch kp thi chnh xc, cng ty hch ton hng tn kho
theo phng php k khai thng xuyn, k ton chi tit hng tn kho theo
phng php ghi th song song.
Phng php tnh gi vt t: cng ty s dng phng php nhp trc xut
trc
Phng php tnh khu hao ti sn c nh: cc ti sn c nh ti cng ty
s dng vo mc ch sn xut, kinh doanh c tnh theo phng php khu hao
ng thng.
Phng php k khai v np thu GTGT: cng ty thc hin k khai v np
thu GTGT theo phng php khu tr.
Tnh hnh s dng my vi tnh trong n v:
Trong nhng mc tiu ci cch h thng k ton lu nay ca nh nc l to
iu kin cho vic ng dng tin hc vo hch ton, k ton bi v tin hc v s
tr thnh mt trong nhng cng c qun l kinh t hng u trong khi Cng ty
c phn u t xy dng qun l giao thng h Ty l mt cng ty hot ng ch
yu trong lnh vc xy lp, trong thng c rt nhiu nghip v kinh t PS cn ghi
chp m cng vic k ton ch yu c tin hnh bng phn mm Excell, do vy
cc cng thc tnh ton khi sao chp t sheet ny sang sheet khc c th b sai
lch dng dn n a ra cc bo co khng chnh xc lm cho chng khng
c a ra mt cch kp thi, do vy cn thit phi s dng phn mm k ton
v:
Gim bt khi lng ghi chp v tnh ton
SVTH: Nguyn nh Thng
11
Lp KT4A
Chuyn thc tp
To iu kin cho vic thu thp, x l, cung cp thng tin k ton

nhanh chng kp thi v tnh hnh ti chnh ca cng ty
To nim tin vo cc bo co ti chnh m cng ty cung cp cho cc
i tng bn ngoi
Gii phng cc k ton vin khi cng vic tm kim, kim tra s liu trong
vic tnh ton, s hc n gin nhm chn h dnh nhiu thi gian cho lao
ng sng to ca cn b qun l.
Hnh thc s k ton p dng ti Cng ty c phn u t xy dng
qun l giao thng h Ty hnh thc NHT K CHUNG
Ho n GTGT, PNK,
PXK NVL - CCDC
S nht k c bit
S nht k chung
S, th k ton chi
tit NVL - CCDC
S ci TK 152, 153
(TK 611)
Bng tng hp chi

tit NVL - CCDC
Bng cn i s pht
sinh
Bo co ti chnh
: Ghi hng ngy

: Ghi cui thng hoc nh k
: Quan h i chiu
SVTH: Nguyn nh Thng
12
Lp KT4A
Chuyn thc tp
CHNG II :THC TRNG CNG TC K TON NVL-CCDC TI

CNG TY CP DT-XD QUN L GIAO THNG H TY
1.1Chng t s sch s dng ca Cng ty c phn u t xy dng qun l
giao thng h Ty
- Phiu nhp kho (MS S01-VT)
- Ho n gi tr gia tng (MS 01GTKT-3LL)
- Phiu xut kho (MS S02-VT)
- Bng phn b vt liu CCDC
- Th kho (MS S12-DN)
- S chi tit vt liu CCDC (MS S10-DN)
- Bng tng hp nhp xut tn vt liu CCDC
- S chi tit thanh ton vi ngi bn (MS S31-DN)
- S nht k mua hng (MS S03a3-DN)
- S nht k chung (MS 03a-DN)
- S ci NVL CCDC (MS S03b-DN)
1.2Khi qut chung v NVL CCDC ti Cng ty c phn u t xy dng
qun l giao thng h Ty
1.2.1Khi nim NVL CCDC:
NVL trong xy dng ca Cng ty CP T XD qun l giao thng h ty l
i tng lao ng nh gch, ct , xi mng, ct Nhng loi nguyn vt liu
ny thng c s dng thi cng xy dng cc hng mc cng trnh
CCDC trong xy dng Cng ty CP T XD qun l giao thng h ty l
nhng t liu lao ng c gi tr nh hn 10 triu ng v thi gian s dng di
1 nm th gi l cng c dng c. V d nh cc loi dn gio vn khun, my
khoan, my ct st, cc loi qun o v m chuyn dng lm vic.
SVTH: Nguyn nh Thng
13
Lp KT4A
Chuyn thc tp
1.2.2Phn loi NVL CCDC

Phn loi NVL
Cn c vo vai tr, tc dng yu cu qun l th NVL c chia thnh:
- Nguyn vt liu chnh: gch, ct , xi mng, st thp
- Nguyn vt liu ph: vi, dy thp buc, sn
- Nhin liu: xng du
- Ph tng thay th: cc loi vt t c s dng thay th, sa cha,
bo dng cc loi my mc thit b xy dng c bn
- Ph liu: l cc loi vt liu b loi tr, thanh l, thu hi nh gch v,
st vn, v bao xi mng
Phn loi CCDC
Cn c vo yu cu qun l v hch ton chi tit CCDC, c chia thnh:
- Cc loi qun o v m chuyn dng cho hot ng xy lp lm
vic
- Cc loi my khoan, my ct st, my m
- Cc loi my nho trn b tng
- Cc loi cuc xng, bay, dao xy
1.2.3Tnh gi NVL CCDC
i vi NVL CCDC nhp kho:
Gi thc t NVL CCDC nhp kho bao gm gi mua ghi trn ho n, cc
khon thu khng c hon li, chi ph thu mua tr i cc khon chit khu
thng mi, gim gi hng mua, hng mua tr li
V d: Ngy 02 thng 12 nm 2010, anh Nguyn c Hnh ti Cng ty CP
T XD qun l giao thng h ty mua xi mng ca cng ty c phn Hi Thnh ti
l 21 tha 4 L Thi T - Ho Vng Nam nh theo ho n GTGT s
0086507. Gi mua cha c thu GTGT l 8.100.000, thu sut GTGT 10%.
Tng thanh ton cho cng ty c phn Hi Thnh l 8.910.000, thanh ton bng
SVTH: Nguyn nh Thng
14
Lp KT4A
Chuyn thc tp
tin mt. Xi mng c nhp kho theo PNK s 377 vi s lng l 9.000kg,
tin vn chuyn l 200.000
Vy gi thc t xi mng nhp kho l: 8.910.000
V d: Ngy 06 thng 12 nm 2010, anh Nguyn Quang ng cng ty CP
DT-XD qun l giao thng H Ty c mua my ct st ca cng ty CPVLXD H
Hng ti a ch 50 ng Gii Phng Nam nh theo ho n GTGT s
0085678, gi mua cha c thu GTGT l 38.400.000, thu GTGT l 3.840.000,
thu sut GTGT 10%, tng thanh ton cho cng ty CPVLXD H Hng l
42.240.000, thanh ton bng TM. My ct st c nhp kho theo phiu
nhp kho s 382 vi s lng l 12 chic.tin vn chuyn l 120.000 VN.
Vy gi thc t my ct st nhp kho l: 42.240.000
i vi NVL CCDC xut kho:
V d:
Ngy 02 thng 12 nm 2010, theo yu cu ca cng trnh trm y t M
Lc, cng ty xut kho cho cng trnh trm y t M Lc 8.000kg xi mng.
Vy gi thc t xi mng xut kho l: 7.195.000
V d:
Ngy 07 thng 12 nm 2010, theo yu cu ca cng trnh trm y t M
Lc, cng ty xut kho cho cng trnh trm y t M Lc 6 my ct st.
Vy gi thc t my ct st xut kho l: 19.200.000
1.3 Hch ton chi tit NVL CCDC ti Cng ty CP T XD qun l giao
thng h ty
1.3.1Chng t s dng gm:
Ha n GTGT
Phiu nhp kho
Phiu xut kho
Quy trnh lun chuyn PNK PXK
1.3.2Th tc nhp kho, xut kho NVL CCDC ti Cng ty CP T XD
qun l giao thng h ty:
SVTH: Nguyn nh Thng
15
Lp KT4A
Chuyn thc tp
Th tc chng t nhp kho NVL CCDC: Quy trnh lun chuyn PNK:
theo quy nh tt c NVL CCDC khi v n cng ty th u phi lm th tc
kim nhn v nhp kho. Khi nhn c ho n ca ngi bn hoc ca nhn
vin mua NVL CCDC mang v, ban kim nghim ca cng ty s i chiu vi
k hoch thu mua v kim tra v s lng, cht lng quy cch sn xut ca NVL
CCDC nhp kho
Cn c vo ho n GTGT, k ton lp PNK theo (MS01-VT), PNK phi
c y ch k ca k ton trng v th kho mi hp l
o PNK NVL CCDC c lp thnh 3 lin t giy than vit 1 ln,
trong :
Lin 1: lu ti quyn
Lin 2: giao cho ngi nhp hng
Lin 3: dng lun chuyn v ghi s k ton
o Ngi lp PNK ghi ct tn chng loi, quy cch v s lng nhp
theo chng t
o Th kho ghi ct thc nhp, k ton ghi ct n gi v thnh tin
SVTH: Nguyn nh Thng
16
Lp KT4A
Chuyn thc tp
Ho n GTGT
Mu s 01 GTKT 3LL
Lin 2: Giao khch hng
PD/2010B
Ngy 02 thng 12 nm 2010
0086507
n v bn hng: Cng ty CP Hi Thnh
a ch: L 21 tha 4 L Thi T - Ho Vng N
S ti khon:
in thoi:
MS: 060034880
H tn ngi mua hng: Nguyn c Hnh
Tn n v: Cng ty CP T XD qun l giao thng h ty
a ch: S 09 ng 3 ng L Trng Tn Phng Quang Trung Thnh ph
H ng - Tnh H Ty
Hnh thc thanh ton: Tin mt
MS: 0600312402
STT Tn hng ho dch v
VT
S lng
n gi
Thnh tin
A
B
C
1
2
3=1x2
1
Xi mng
Kg
9000
900
8.100.000
Cng tin hng:
Thu sut GTGT: 10% Tin thu GTGT:
Tng cng tin thanh ton:
S tin (vit bng ch): tm triu chn trm mi nghn ng
Ngi mua hng
(K, ghi r h tn)
Ngi bn hng
(K, ghi r h tn)
SVTH: Nguyn nh Thng
17
8.100.000
810.000
8.910.00
Th trng n v
(K, ghi r h tn)
Lp KT4A
Chuyn thc tp
Ho n GTGT
Mu s 01 GTKT 3LL
Lin 2: Giao khch hng
QX/2010B
0085678
n v bn hng: Cng ty CP VLXD H Hng
a ch: 50 Gii Phng Nam nh
S ti khon:
in thoi:
MS: 0600310275
H tn ngi mua hng: Nguyn Quang ng
Tn n v: cng ty CP DT-XD qun l giao thng H Ty
a ch: S 09 ng 3 ng L Trng Tn Phng Quang Trung Thnh ph
H ng - Tnh H Ty
Hnh thc thanh ton: Tin mt
MS: 0600312402
STT Tn hng ho dch v
VT
S lng
n gi
Thnh tin
A
B
C
1
2
3=1x2
1
My ct st
Chic
12
3.200.000
38.400.000
Cng tin hng:
38.400.000
Thu sut GTGT: 10% Tin thu GTGT:
3.840.000
Tng cng tin thanh ton:
42.240.00
S tin (vit bng ch): Bn mi hai triu hai trm bn mi nghn ng
Ngi mua hng
(K, ghi r h tn)
Ngi bn hng
(K, ghi r h tn)
SVTH: Nguyn nh Thng
18
Th trng n v
(K, ghi r h tn)
Lp KT4A
Chuyn thc tp
V d minh ho: Cn c vo ho n GTGT s 0086507 ngy 02 thng 12 nm

2010, k ton lp PNK nh sau:
n v: Cng ty CP T XD qun l
Mu s: 01 - VT
giao thng h ty
Q s 15/2006/Q/CKT
a ch: S 09 ng 3 L Trng Tn
Ngy 20/03/2006 ca BT- BTC
Quang Trung Thnh ph H ng
PHIU NHP KHO
S: 377
N TK: 152
C TK: 111
H tn ngi giao hng: Cng ty c phn Hi Thnh
Theo HGTGT
s 0086507 Ngy 02 thng 12 nm 2010
Nhp ti kho: Cng ty
a im: S 09 ng 3 L Trng Tn
Quang Trung H ng
Tn nhn hiu, quy cch
STT
phm cht vt t, SP,
HH
A
B
1
Xi mng
M
s
C
VT
D
Kg
Cng:
S lng
Yu
Thc
cu
nhp
1
2
9000
9000
9000
9000
n
gi
Thnh
tin
3
900
4
8.100.000
8.100.000

Ngi lp phiu Ngi giao hng
Th
K ton trng Gim c
kho
( k)
( k)
( k)
( k)
( k)
V d: cn c vo ho n GTGT s 0085678 ngy 06 thng 12 nm 2010, k
ton lp PNK nh sau:
n v: Cng ty CP T XD qun l
Mu s: 01 VT
giao thng h ty
Q s 15/2006/Q/CKT
Quang Trung H ng
SVTH: Nguyn nh Thng
19
Lp KT4A
Chuyn thc tp

PHIU NHP KHO
S: 382
N TK: 153
C TK: 111
H tn ngi giao hng: Cng ty CP DT-XD qun l giao thng H Ty
Theo HGTGT
s 0085678 Ngy 06 thng 12 nm 2010
Nhp ti kho: Cng ty a im S 09 ng 3 L Trng Tn Quang Trung
H ng
Tn nhn hiu,
S lng
quy cch phm
M
STT
VT
n gi Thnh tin
Yu
Thc
cht vt t, SP,
s
cu
nhp
HH
A
B
C
D
1
2
3
4
1
My ct st
Chic
12
12
3.200.000 38.400.000
Cng:
12
12
38.400.000

Ngi lp phiu Ngi giao hng
( k)
( k)
Th
kho
( k)
K ton trng
Gim c
( k)
( k)
Th tc xut kho NVL CCDC: Quy trnh lun chuyn phiu xut kho:
khi c nhu cu s dng NVL CC DC, cc i trng lp phiu yu cu xin lnh
vt t gi ln phng k hoch th trng, phng k hoch th trng xem xt k
hoch sn xut v nh mc tiu hao NVL CCDC duyt phiu yu cu xin
lnh vt t. Nu NVL CCDC c gi tr ln th phi qua ban gim c cng ty
xt duyt. Nu l NVL CCDC xut kho theo nh k th khng cn phi qua xt
duyt ca ban lnh o cng ty. Sau phng thit b vt t s lp phiu xut kho
cho th kho, th kho xut NVL CCDC ghi th kho, k phiu xut kho chuyn
cho k ton ghi s v bo qun lu tr
- PXK theo (MS02-VT), phiu ny do cn b phng cung ng lp thnh 3 lin,
t ln giy than vit 1 ln trong :
SVTH: Nguyn nh Thng
20
Lp KT4A
Chuyn thc tp
o Lin 1: lu ti quyn
o Lin 2: giao cho ngi nhn hng
o Lin 3: giao cho th kho vo th kho sau chuyn ln phng k
ton lm cn c ghi s
- Trn PNK ngi lp phiu ghi ct tn chng loi, quy cch, s lng xut
theo yu cu, th kho ghi ct thc xut, k ton ghi ct n gi v thnh tin.
Phiu xut kho phi ghi chp y , r rng v chnh xc, khng ty xo,
y s lng gi tr NVL CCDC v c y ch k ca ngi xut
V d: Ngy 02 thng 12 nm 2010, theo yu cu ca cng trnh trm y t M
Lc, cng ty xut kho cho cng trnh trm y t M Lc 8.000kg xi mng.
SVTH: Nguyn nh Thng
21
Lp KT4A
Chuyn thc tp
n v: Cng ty CP DT-XD qun l

giao thng H Ty
a ch: S 09 ng 3 ng L Trng
Tn Phng Quang Trung
Thnh ph H ng
Mu s: 02 VT
Q s 15/2006/Q/CKT
PHIU XUT KHO

S: 375a
N TK: 621
C TK: 152
H tn ngi nhn hng: Nguyn c Hnh
a ch (B phn)
L do xut kho: xut kho cho cng trnh trm y t M Lc
Xut ti kho: Cng ty
a im: S 09 ng 3 ng L Trng Tn
S lng
Tn nhn hiu, quy cch
M
n
Thnh
STT
phm cht vt t, SP,
VT Yu
Thc
s
gi
tin
HH
cu
xut
A
B
C
D
1
2
3
4
1
Xi mng
Kg
500
500
890
445.000
2
Xi mng
Kg 7500
7500
900 6.750.000
Cng:
8000
8000
7.195.000
Tng s tin vit bng ch: By triu mt trm chn nm ngn ng

Ngi lp phiu Ngi nhn hng Th kho K ton trng Gim c
( k)
( k)
( k)
( k)
( k)
V d: ngy 07 thng 12 nm 2010, theo yu cu xut kho ca cng trnh
trm y t M Lc, cng ty xut kho cho cng trnh trm y t M Lc 3 chic
my ct st
SVTH: Nguyn nh Thng
22
Lp KT4A
Chuyn thc tp
n v: Cng ty CP DT-XD qun l

giao thng H Ty
S 09 ng 3 ng L Trng Tn H
ng
Mu s: 02 VT
Q s 15/2006/Q/CKT
PHIU XUT KHO

S: 379a
N TK: 621
C TK: 153
H tn ngi nhn hng: Nguyn Quang ng
a ch (B phn)
L do xut kho: xut kho cho cng trnh trm y t M Lc
Xut ti kho: Cng ty
a im: S 09 ng 3 ng L Trng Tn
Tn nhn hiu,
S lng
quy cch phm
M
STT
VT Yu
n gi
Thnh tin
Thc
cht vt t, SP,
s
cu
xut
HH
A
B
C
D
1
2
3
4
1
My ct st
Chic
3
3
3.200.000 9.600.000
Cng:
9.600.000
Tng s tin vit bng ch: Chn triu su trm nghn ng

Ngi lp phiu Ngi nhn hng Th kho K ton trng Gim c
( k)
( k)
( k)
( k)
( k)
SVTH: Nguyn nh Thng
23
Lp KT4A
Chuyn thc tp
1.3.3 Phng php hch ton chi tit NVL CCDC ti cng ty CP DT-XD
qun l giao thng H Ty
S TRNH T K TON CHI TIT VT T THEO PHNG PHP
GHI TH SONG SONG
Th kho
PNK NVL - CCDC
PXK NVL - CCDC
S, th k ton chi tit

NVL - CCDC
Bng tng hp nhp xut

tn NVL - CCDC
Ghi hng ngy
Ghi cui thng
i chiu kim tra
Ti kho:
Th kho m th kho cho tng danh im NVL CCDC theo ch tiu s
lng
C s lp th kho: cn c vo PNK, PXK mi chng t gc c ghi mt
dng trn th kho. Cui ngy, cui thng, th kho tnh ra s lng tn
SVTH: Nguyn nh Thng
24
Lp KT4A
Chuyn thc tp
trn tng th kho v s lng nhp xut tn trn th kho phi khp
vi s lng nhp xut tn trn s chi tit NVL CCDC
Mi th kho c dng cho 1 th vt liu CCDC cng nhn hiu quy
cch cng mt kho, phng k ton lp th v ghi ch tiu tn nhn hiu
quy cch, n v tnh, m s vt liu, CCDC, sau giao cho th kho
ghi chp hng ngy
Ct A ghi s th t
Ct B ghi ngy thng ca PNK, PXK
Ct C, D ghi s hiu c phiu ca PNK, PXK
Ct E ghi ni dung nghip v kinh t pht sinh
Ct F ghi ngy nhp kho, xut kho
Ct 1 ghi s lng nhp kho
Ct 2 ghi s lng xut kho
Ct 3 ghi s lng tn kho sau mi ln nhp hoc cui mi ngy
Ct G theo nh k nhn vin k ton vt t xung kho nhn chng t v
kim tra vic ghi chp th kho ca th kho, sau k xc nhn vo th
kho
Sau mi ln kim k, phi iu chnh s liu trn th kho cho ph hp vi
s liu thc t, kim k theo ch quy nh
SVTH: Nguyn nh Thng
25
Lp KT4A
Chuyn thc tp
n v: cng ty CP DT-XD qun l

giao thng H Ty
S 09 ng 3 ng L Trng Tn
Phng Quang Trung
Mu s: 12 DN
Q s 15/2006/QBTC
TH KHO
Ngy lp th: 01/01/2010
Tn kho: Kho vt liu
Tn quy cch vt liu: xi mng
NTGS
Chng t
S
Din gii
Ngy
VT: Kg
Ngy
N-X
Nhp
Xut
Tn
Tn kho ngy 01/12/2009
500
S PS thng 12/2009
PNK377
02/12
PXK375a
PXK378
PXK375b
NK xi mng
02/12
9000
XK cho CT TYT M Lc
NK xi mng
02/12
8000
8000
XK cho NHDTPT Ho X
Cng PS thng 12/2010
9500
9500
7500
17000
1500
2000
15500
Tn kho 31/12/2010
2000

Th kho
K ton trng
Gim c
( k)
( k)
( k)
SVTH: Nguyn nh Thng
26
Lp KT4A
Chuyn thc tp

giao thng H Ty
Quang Trung
Mu s: 12 DN
Q s 15/2006/QBTC
TH KHO
Ngy lp th: 01/01/2010
Tn kho: Kho CCDC
Tn quy cch vt liu: my ct st
NTGS
Chng t
S
Din gii
Ngy
VT: Chic
Ngy
N-X
Nhp
Xut
Tn kho ngy 01/12/2009
Tn
S PS thng 12/2009
06/12
PNK382
06/12
NK my ct st
07/12
PXK379a
07/12
XK my ct st thuc loi
phn b 2 ln cho CT M
Lc vi s lng 3 chic
PXK379b
XK my ct st thuc loi
phn b 2 ln cho CT Ho
X vi s lng 3 chic
Cng PS 12/2010
06/12
12
12
3
07/12
12
Tn kho 31/12/2010

Th kho
K ton trng
Gim c
( k)
( k)
( k)
SVTH: Nguyn nh Thng
27
Lp KT4A
Chuyn thc tp
Ti phng k ton
S chi tit NVL CCDC do k ton chi tit vt t thc hin, mi s chi
tit NVL CCDC c m cho mt danh im vt t theo di c v ch
tiu s lng v gi tr
C s lp s chi tit NVL CCDC: cn c vo PNK, PXK, mi
chng t gc c ghi mt dng trn s chi tit NVL CCDC, cui
ngy, cui thng, k ton tnh ra s lng v gi tr tn kho ca tng
danh im. S lng nhp xut tn trong thng trn s chi tit
phi khp vi th kho ca cng danh im
Phng php ghi s chi tit
Ct A, B ghi s hiu ngy thng ca chng t nhp kho, xut kho
Ct C ghi din gii ni dung ca chng t dng ghi s
Ct D ghi s hiu ti khon i ng
Ct 1 ghi n gi (gi vn) ca mt n v vt liu CCDC nhp kho, xut kho
Ct 2 ghi s lng vt liu CCDC nhp kho
Ct 3 cn c vo ho n, PNK ghi gi tr (s tin vt liu CCDC nhp kho) (ct
3 = ct 1 x ct 2)
Ct 4 ghi s lng sn phm vt liu CCDC xut kho
Ct 5 ghi gi tr vt liu CCDC xut kho (ct 5 = ct 1 x ct 4)
Ct 6 ghi s lng vt liu CCDC tn kho
Ct 7 ghi gi tr vt liu CCDC tn kho (ct 7 = ct 1 x ct 6)
SVTH: Nguyn nh Thng
28
Lp KT4A
Chuyn thc tp
n v: cng ty CP DT-XD qun l giao

thng H Ty
Mu s: 10 - DN
Q s 15/2006/QBTC
Quang Trung
S CHI TIT VT LIU
Ngy lp s: 01/01/2010
Ti khon: 152
Tn kho: Kho vt liu
Tn quy cch vt liu: Xi mng
Chng t
Din gii
S
Ngy
TK
Tn kho
01/12/2009
VT (*): 1.000
Nhp
Xut
Tn
.Gi
SL
TT (*)
SL
TT (*)
890
SL
TT
(*)
500
445
9.500
8.545
1.500
1.350
9.500
8.630
2.000
1.820
2.000
1.820
S PS
12/2009
PNK377
02/12
NK Xi
mng
111
PXK375a
02/12
XK cho CT
M Lc
621
PNK378
09/12
NK Xi
mng
111
PXK375b
15/12
XK cho CT
Ho X
621
Cng PS
12/2010
900
9.000
8.100
8.000
910
8.000
17.000
7.195
7.280
15.380
7.500
6.810
15.500
14.005
Tn kho
31/12/2010
K ton ghi s
( k)
SVTH: Nguyn nh Thng
K ton trng
( k)
29
Lp KT4A
Chuyn thc tp

giao thng H Ty
Quang Trung Thnh ph H ng
Mu s: 10 - DN
Q s 15/2006/QBTC
S CHI TIT CNG C DNG C

Ngy lp s: 01/01/2010
Ti khon: 153
Tn kho: Kho cng c dng c
Tn quy cch vt liu: My ct st
Chng t
Din gii
S
Ngy
TK
VT (*): 1.000
Nhp
Xut
Tn
.Gi
SL
TT (*)
SL
TT (*)
Tn kho
01/12/2009
SL
TT (*)
S PS
12/2009
PNK382
06/12
NK my ct
st
111
PXK379
07/12
XK cho CT
vi SL 6
chic, thuc
loi phn b
2 ln
142
3.200
Cng PS
12/2010
12
12
38.400
38.400
19.200
19.200
Tn kho
31/12/2010
12
38.400
19.200
19.200

K ton ghi s
K ton trng
( k)
( k)
SVTH: Nguyn nh Thng
30
Lp KT4A
Chuyn thc tp
S tng hp nhp xut tn

o C s lp : cn c vo s chi tit NVL CCDC , mi danh im NVL
CCDC c ghi mt dng trn s tng hp nhp xut tn cui thng
cng s tng hp nhp xut tn, s liu phi khp vi s ci TK 152,
153
o Phng php ghi s
Ct A ghi s th t vt liu CCDC
Ct B ghi tn quy cch vt liu CCDC theo s chi tit, vt liu CCDC
(mi th ghi 1 dng)
Ct 1 ghi gi tr tn u k (s liu dng tn u k ct 7 trn s
vt liu CCDC)
Ct 2 ghi gi tr nhp trong k, s liu dng cng ct 3 trn s chi tit
vt liu CCDC
Ct 3, gi tr xut trong k (ly s liu dng cng ct 5 trn s chi tit
vt liu CCDC)
Ct 4, gi tr tn cui k ly s liu tn cui k ct 7 trn s chi tit
vt liu CCDC
Sau khi ghi xong, tin hnh cng bng tng hp. S liu trn dng
tng cng c i chiu vi s liu trn s ci ca cc ti khon
152, 153 .v.v
o S liu ct 1 i chiu vi s d u k
o S liu ct 2 i chiu vi s pht sinh n
o S liu ct 3 i chiu vi s pht sinh c
o S liu ct 4 i chiu vi s d cui k
SVTH: Nguyn nh Thng
31
Lp KT4A
Chuyn thc tp
S TNG HP NHP XUT TN

NGUYN VT LIU
Thng 12 nm 2010
VT (*): 1.000
Tn vt t
Tn u k
Nhp trong k
Xut trong k
SL
TT (*)
SL
TT (*)
SL
TT (*)
SL
TT (*)
500
445
17.000
15.380
15.500
14.005
2.000
1.820
10.000
9.500
35.000
34.100
42.000
40.660
3.000
2.940
Ct vng
50
7.500
38
5.700
76
11.400
12
1.800
St phi 16
9.000
575.100
35.450
734.385
550
11.715
Thp gai
100
1.100
250
2.875
325
3.687,5
25
287,5
1x2
15
2.100
65
9.750
60
8.850
20
3.000
Xi mng
Gch
Cng
171.000 27.000
191.645
642.905
21.562,5

K ton trng
( k)
K ton ghi s
( k)
SVTH: Nguyn nh Thng
812.987
Tn cui k
32
Lp KT4A
Chuyn thc tp
S TNG HP NHP XUT TN

CNG C DNG C
Thng 12 nm 2010
VT (*): 1.000
Tn vt t
Tn u k
Nhp trong k
Xut trong k
SL
TT (*)
SL
TT (*)
SL
TT (*)
SL
TT (*)
Qun o
120
10.800
90
8.550
175
16.025
35
3.325
80
4.000
120
6.000
160
8.000
40
2.000
Dao xy
40
800
30
660
60
1.240
10
220
Bay
45
675
35
560
65
995
15
240
Quc
15
225
20
300
30
450
75
Xng
20
360
40
800
55
1.060
100
My ct st
12
38.400
19.200
19.200
My m
12
73.200
36.600
36.600
My trn b tng
76.000
38.000
38.000
Dn gio
48
72.000
24
36.000
24
36.000
Cng
16.860
276.470
Tn cui k
157.570
135.760

K ton trng
( k)
K ton ghi s
( k)
Bng phn b NVL CCDC:

Dng phn nh tng gi tr NVL CCDC xut kho trong thng v phn b
gi tr NVL CCDC xut dng cho cc i tng s dng hng thng (ghi C
TK 152, 153, ghi N TK 621, 142). Bng ny dng phn nh phn b gi tr
SVTH: Nguyn nh Thng
33
Lp KT4A
Chuyn thc tp
CCDC xut dng mt ln c gi tr ln, thi gian s dng di mt nm hoc trn

mt nm c phn nh vo TK 142 hoc TK 242
Bng NVL CCDC gm cc ct dc phn nh cc loi NVL CCDC xut
dng trong thng, cc dng ngang phn nh cc i tng s dng NVL CCDC
Gi tr NVL CCDC xut kho trong thng phn nh trong bng phn b NVL
CCDC theo tng i tng c dng lm cn c ghi vo bn C cc TK
152, 153, 142 hoc 242. S liu ca bng phn b NVL CCDC ng thi c
s dng tp hp chi ph tnh gi thnh sn phm.
BNG PHN B VT LIU
Thng 12 nm 2010
VT (*): 1.000
TK ghi N TK621-CT TYT M TK621-CTNHDTPT
Lc
Ho X
TK ghi C
Cng
SL
TT (*)
SL
TT (*)
SL
TT (*)
TK152- Xi mng
8000
7.195
7500
6.810
15.500
14.005
TK152 -Gch
22000
21.140
20.000
19.520
42.000
40.660
TK152 -Ct vng
40
6.000
36
5.400
76
11.400
TK152 -St phi 16
20.000
405.300
15.450
329.085
35.450
734.385
TK152 Thp gai
165
1.847
160
1.840
325
3.687,5
TK152 - 1x2
32
4.650
28
4.200
60
8.850
Cng
446.132
366.855
812.987,5

K ton trng
( k)
SVTH: Nguyn nh Thng
34
Lp KT4A
Chuyn thc tp
( k)
Danh mc CCDC thuc loi phn b 2 ln:
Ngy 06 thng 12: PXK377a xut kho my m cho CT M Lc v
PXK377b xut my m cho CT Ho X vi s lng ca 2 CT l 6 chic, thuc
loi phn b 2 ln
a, N TK 142: 36.600.000
C TK 153: 36.600.000
b1, N TK 621: 9.150.000
C TK 142: 9.150.000
b2, N TK 621: 9.150.000
C TK 142: 9.150.000
CT M Lc
CT Ho X
Ngy 06 thng 12: PXK378a v PXK378b xut kho my trn b tng cho
CT M Lc v CT Ho X vi s lng l 6 chic thuc loi phn b 2 ln
a, N TK 142: 38.000.000
C TK 153: 38.000.000
b1, N TK 621: 9.500.000
CT M Lc
C TK 142: 9.500.000
b2, N TK 621: 9.500.000
C TK 142: 9.500.000
CT Ho X
Ngy 07 thng 12: PXK379a v PXK379b xut kho my ct st cho CT

M Lc v Ho X vi s lng 6 chic thuc loi phn b CCDC 2 ln
a, N TK 142: 19.200.000
C TK 153: 19.200.000
b1, N TK 621: 4.800.000
C TK 142: 4.800.000
CT M Lc
b2, N TK 621: 4.800.000

CT Ho X
SVTH: Nguyn nh Thng
35
Lp KT4A
Chuyn thc tp
C TK 142: 4.800.000
Ngy 09 thng 12: PXK381a v PXK381b xut kho dn gio cho CT M
Lc v Ho X vi s lng l 24 b thuc loi phn b CCDC 2 ln
a, N TK 142: 36.000.000
C TK 153: 36.000.000
b1, N TK 621: 9.000.000
CT M Lc
C TK 142: 9.000.000
b2, N TK 621: 9.000.000
CT Ho X
C TK 142: 9.000.000
BNG PHN B CNG C DNG C

Thng 12 nm 2010
VT (*): 1.000
TK ghi N
TK 621
CT M Lc
TK 621
CT Ho X
TK ghi C
SL
TT (*)
SL
TT (*)
TK153-Qun o
90
8.100
85
TK153-M
85
4.250
TK153-Dao xy
32
TK153-Bay
TK 142
SL
TT (*)
7.925
175
16.025
75
3.750
160
8.000
640
28
600
60
1.240
35
525
30
470
65
995
TK153-Quc
15
225
15
225
30
450
TK153-Xng
30
560
25
500
55
1.060
TK142-MC st
4.800
4.800
9.600
TK142-My m
9.150
9.150
18.300
TK142-MTB tng
9.500
9.500
19.000
SVTH: Nguyn nh Thng
36
TT (*)
Cng
Lp KT4A
Chuyn thc tp
TK142-Dn gio

12
9.000
12
9.000
24
18.000
TK153-MC st
19.200
19.200
TK153-My m
36.600
36.600
TK153-MTB tng
38.000
38.000
TK153-Dn gio
36.000
36.000
129.800
222.470
Cng
46.750
45.920

K ton trng
( k)
1.4 Hch ton tng hp NVL CCDC ti cng ty CP DT-XD qun l giao
thng H Ty
1.4.1S nht k chung:
- Hng ngy cn c vo cc ho n GTGT, PNK, PXK NVL-CCDC k ton
ghi s cc nghip v kinh t pht sinh vo s nht k chung
o S nht k chung l s k ton tng hp dng ghi chp cc nghip v
kinh t pht sinh theo trnh t thi gian ng thi phn nh theo quan
h i ng ti khon, cc s liu trn s nht k chung c dng lm
cn c ghi s ci cc TK 152, 153
- Kt cu v phng php ghi s
o
Kt cu s nht k chung c quy nh thng nht theo mu
ban hnh trong ch quyt nh 15 ngy 20/03/2006
o
Ct A ghi ngy thng ghi s
o
Ct B, C ghi s hiu ngy, thng lp ca chng t k ton dng
lm cn c ghi s
o
Ct D ghi tm tt ni dung nghip v kinh t, ti chnh pht sinh
ca chng t k ton
o
Ct E nh du cc nghip v ghi s k ton chung c ghi
vo s ci
SVTH: Nguyn nh Thng
37
Lp KT4A
Chuyn thc tp
o
Ct G ghi s th t ca dng nht k chung
o Ct H ghi s hiu cc ti khon ghi n, ghi c theo nh khon k ton

cc nghip v pht sinh. Ti khon ghi n c ghi trc, ti khon ghi
c c ghi sau, mi ti khon c ghi 1 dng ring
o Ct 1 ghi s tin pht sinh cc ti khon ghi n
o Ct 2 ghi s tin pht sinh cc ti khon ghi c
o Cui trang s cng s pht sinh lu k chuyn sang u trang sau,
u trang s ghi s cng trang trc chuyn sang
o V nguyn tc, tt c cc nghip v kinh t ti chnh pht sinh u phi

ghi vo s nht k chung. Tuy nhin trong trng hp 1 hoc 1 s i
tng k ton c s lng pht sinh ln n gin v gim bt khi
lng ghi s ci, doanh nghip c th m cc s nht k c bit ghi
ring cc nghip v pht sinh lin quan n cc i tng k ton
o Cc s nht k c bit l 1 phn ca s nht k chung nn phng
php ghi chp tng t nh s nht k chung. Song trnh s trng
lp cc nghip v ghi vo s nht k c bit th khng ghi vo s
nht k chung. Trng hp ny cn c ghi s ci l s nht k chung
v cc s nht k c bit
SVTH: Nguyn nh Thng
38
Lp KT4A
Chuyn thc tp

giao thng H Ty
Quang Trung H ng
Mu s:S03a-DN
Q s 15/2006/QBTC
Ngy 20/3/2006 ca BT-BTC
S NHT K CHUNG
Thng 12 nm 2010
VT: 1,000
Chng t
S PS
NTGS
Din gii
SH
SHTK
Ngy
S trang trc chuyn sang
PNK377
02/12
Mua xi mng TM, thu sut GTGT 10%
152
8.100
133
810
111
PNK378
02/12
02/12
03/12
Mua xi mng bng TM thu sut

GTGT10%
8.910
152
7.280
133
728
111
PXK375a
02/12
XK xi mng cho CT M Lc
PXK375b
02/12
XK xi mng cho CT Ho X
03/12
NK my m bng chuyn khon thu

sut GTGT 10%
PNK379
621
8.008
7.195
152
621
7.195
6.810
152
6.810
153
73.200
133
7.320
112
04/12
PNK380
04/12
Mua gch bng chuyn khon thu sut

GTGT 10%
80.520
152
34.100
133
3.410
112
05/12
PXK376a
05/12
XK gch cho cng trnh M Lc
SVTH: Nguyn nh Thng
39
621
37.510
21.140
Lp KT4A
Chuyn thc tp

152
PXK376b
PNK381
05/12
XK gch cho cng trnh Ho X
05/12
NK my trn b tng bng TM thu sut

GTGT 10%
621
21.140
19.520
152
19.520
153
76.000
133
7.600
111
PNK382
06/12
NK my ct st bng TM thu sut

GTGT 10%
83.600
153
38.400
133
3.840
111
PNK383
06/12
NK dn gio bng chuyn khon thu

sut GTGT 10%
42.240
153
72.000
133
7.200
112
06/12
PXK377a
06/12
XK my m cho cng trnh M Lc
PXK377b
06/12
XK my m cho CT Ho X
PXK378a
06/12
XK my trn b tng cho CT M Lc
PXK378b
06/12
XK my trn b tng cho CT Ho X
07/12
Mua qun o cha thanh ton thu sut

GTGT 10%
PNK384
621
79.200
9.150
142
621
9.150
9.150
142
621
9.150
9.500
142
621
9.500
9.500
142
9.500
153
8.550
133
855
331
PNK385
07/12
07/12
NK m cha thanh ton thu sut

GTGT10%
9.405
153
6.000
133
600
331
PXK379a
07/12
XK my ct st cho CT M Lc
PXK379b
07/12
XK my ct st cho CT Ho X
SVTH: Nguyn nh Thng
40
621
660
4.800
142
621
142
4.800
4.800
4.800
Lp KT4A
Chuyn thc tp
08/12
PNK386
08/12
NK dao xy bng TM thu sut GTGT

10%
153
660
133
66
111
PNK387
09/12
NK cuc bng TM thu sut GTGT 10%
726
153
300
133
30
111
PNK388
09/12
NK ct vng bng TM thu sut GTGT

10%
330
152
5.700
133
570
111
09/12
PXK380a
09/12
XK ct vng cho CT M Lc
PXK380b
09/12
XK ct vng cho CT Ho X
PXK381a
09/12
XK dn gio cho CT M Lc
PXK381b
09/12
XK dn gio cho CT Ho X
PXK382a
10/12
XK qun o cho CT M Lc
PXK382b
10/12
XK qun o cho CT Ho X
PXK383a
10/12
XK m cho CT M Lc
PXK383b
10/12
XK m cho CT Ho X
621
6.270
6.000
152
621
6.000
5.400
152
621
5.400
9.000
142
621
9.000
9.000
142
621
9.000
8.100
153
621
8.100
7.925
153
7.925
10/12
12/12
PNK389
12/12
NK bay bng TM thu sut GTGT 10%
621
4.250
153
621
4.250
3.750
153
3.750
153
560
133
56
111
PXK384a
12/12
XK dao xy cho CT M Lc
621
616
640
153
SVTH: Nguyn nh Thng
41
640
Lp KT4A
Chuyn thc tp
14/12
PXK384b
12/12
XK dao xy cho CT Ho X
PXK385a
12/12
XK cuc cho CT M Lc
PXK385b
12/12
XK cuc cho CT Ho X
14/12
NK xng cha thanh ton thu sut

GTGT 10%
PNK390
621
600
153
621
600
225
153
621
225
225
153
225
153
800
133
80
331
PNK391
15/12
NK st phi 16 bng chuyn khon thu

sut GTGT 10%
880
152
575.100
133
57.510
112
15/12
PXK386a
15/12
XK bay cho CT M Lc
PXK386b
15/12
XK bay cho CT Ha X
PXK387a
16/12
XK st phi 16 cho CT M Lc
PXK387b
16/12
XK st phi 16 cho CT Ho X
PXK388a
16/12
XK xng cho CT M Lc
PXK388b
16/12
XK xng cho CT Ho X
17/12
NK thp gai cha thanh ton thu sut

GTGT10%
621
632.610
525
153
621
525
470
153
621
470
405.300
152
621
405.300
329.085
152
329.085
16/12
17/12
PNK392
621
560
153
621
560
500
153
500
152
2.875
133
287,5
331
20/12
PXK389a
20/12
XK thp gai cho CT M Lc
PXK389b
20/12
XK thp gai cho CT Ho X
SVTH: Nguyn nh Thng
42
621
3.162,5
1.847,5
152
621
1.847,5
1.840
Lp KT4A
Chuyn thc tp

152
23/12
PNK393
23/12
NK 1x2 bng TM thu sut

GTGT10%
1.840
152
9.750
133
975
111
PXK390a
25/12
XK 1x2 cho CT M Lc
PXK390b
25/12
XK 1x2 cho CT Ho X
621
10.725
4.650
152
4.650
25/12
1052774
31/12
1365587
31/12
Tr tin in +in thoi bng TM thu

sut GTGT 10%
31/12
Tr tin nc bng TM thu sut

GTGT10%
621
4.200
152
4.200
627
2.000
133
200
111
2.200
627
3.000
133
300
111
3.300
S nht k mua hng:

S nht k mua hng l s ghi chp cc nghip v mua hng ca n v
C s lp s nht k mua hng: cn c ho n GTGT, mi mt nghip v
pht sinh nhp hng, c ghi vo mt dng trn s nht k mua hng
Phng php ghi s:
Ct B, C ghi s hiu ngy thng lp ca chng t k ton dng lm
cn c ghi s
Ct D ghi tm tt nghip v pht sinh ca chng t k ton
Ct 1, 2, 3 ghi n cc TK 152, 153
Ct 4 ghi s tin phi tr ngi bn tng ng vi s hng mua
SVTH: Nguyn nh Thng
43
Lp KT4A
Chuyn thc tp
Cui trang s, cng s lu k chuyn sang trang sau, u trang s

ghi s cng trang trc chuyn sang

giao thng H Ty
Quang Trung H ng
Mu s: S03a3 DN
Q s 15/2006/QBTC
S NHT K MUA HNG

Thng 12 nm 2010
VT: 1.000
Chng t
Ngy
TK ghi n
Din gii
TK 152
TK 153
TK 133
TK khc
SH
Phi tr
ngi bn
ST
S trang trc
chuyn sang
02/12
0086507
Mua xi mng
Hong Thch
8.100
810
8.910
0085577
Mua xi mng
Bm Sn
7.280
728
8.008
7.320
80.520
3.410
37.510
7.600
83.600
Mua my m
03/12
0058123
04/12
0089254 Mua gch
05/12
0086219
73.200
34.100
Mua my trn
b tng
SVTH: Nguyn nh Thng
76.000
44
Lp KT4A
Chuyn thc tp
06/12
07/12
Mua my ct
st
38.400
3.840
42.240
0085679 Mua dn gio
72.000
7.200
79.200
0089450
Mua qun o
BHL
8.550
855
9.405
0089857
Mua m bo
h lao ng
6.000
600
6.600
0085678
08/12
0089451 Mua dao xy
660
66
726
09/12
0085130 Mua cuc
300
30
330
570
6.270
0089452 Mua ct vng
5.700
12/12
0087690 Mua bay
560
56
616
14/12
0085818 Mua xng
800
80
880
15/12
0085839 Mua st phi 16
575.100
57.510
632.610
17/12
0089623 Mua thp gai
2.875
287,5
3.162,5
23/12
0056590 Mua 1x2
9.750
975
10.725
31/12
1052774
Tr tin in +
in thoi
1365587 Tr tin nc
Cng mang
sang trang sau
200
627
2.000
2.200
300
627
3.000
3.300
5.000
1.016.812,5
642.905 276.470 92.437,5

K ton ghi s
K ton trng
( k)
( k)
S chi tit thanh ton vi ngi bn: S ny dng theo di vic thanh ton
vi ngi bn theo tng i tng v tng thi hn thanh ton.
S chi tit thanh ton vi ngi bn c m theo tng TK, theo tng i
tng thanh ton
Ct A ghi ngy thng nm ghi s
SVTH: Nguyn nh Thng
45
Lp KT4A
Chuyn thc tp
Ct B, C ghi s hiu ngy thng ca chng t dng ghi s

Ct D ghi ni dung ca nghip v kinh t PS
Ct E ghi s hiu TK
Ct 1 ghi thi hn c hng chit khu thanh ton trn ho n mua
hng
Ct 2, 3 ghi s PS bn N hoc s PS bn C ca TK
Ct 4, 5 ghi s d bn N hoc s d bn C ca tng TK sau tng nghip
v thanh ton
giao thng H Ty
Quang Trung H ng
Mu s: S31 DN
Q s 15/2006/QBTC
S CHI TIT THANH TON VI NGI BN

TK331
i tng: Cng ty May 10
Chng t
NTGS
Din gii
Ngy
TK
Thi
hn
c
CK
S PS
N
S d
N
S d 01/12/2010
C
0
S PS 12/2010
07/12
Mua qun o bo
h lao ng cha
0089450 07/12
thanh ton, thu
sut GTGT 10%
153
8.550.000
133
855.000
Cng PS thng
12/2010
9.405.000
S d 31/12/2010
9.405.000

K ton trng
( k)
K ton ghi s
( k)
SVTH: Nguyn nh Thng
46
Lp KT4A
Chuyn thc tp
S ci TK152, TK153
o C s lp s: cn c vo nht k chung hoc nht k mua hng, k ton
phn nh vo s ci TK152, TK153 v cui thng cng s ci cc TK
ghi vo bng cn i s pht sinh
o Phng php ghi s:
Ct B, C ghi s hiu ngy thng lp ca chng t k ton c dng
lm cn c ghi s
Ct D ghi tm tt ni dung nghip v pht sinh
Ct E ghi s trang ca s nht k chung ghi vo nghip v ny
Ct G ghi s dng ca s nht k chung ghi nghip v ny
Ct H ghi s hiu ca cc TK lin quan n nghip v pht sinh
vi TK trang s ci ny (TK ghi N trc, TK ghi C sau)
Ct 1, 2 ghi s tin pht sinh bn N hoc bn C ca TK theo tng
nghip v kinh t
u thng ghi s d u k ca TK vo dng u tin, ct s d (N
hoc C). Cui thng cng s PS N, s PS C, tnh ra s d v cng
lu k s PS t u qu ca tng TK lm cn c lp bng cn i s
PS v bo co ti chnh
SVTH: Nguyn nh Thng
47
Lp KT4A
Chuyn thc tp

giao thng H Ty
Quang Trung H ng
Mu s: S03b DN
Q s 15/2006/QBTC
S CI
TK152: NGUYN VT LIU
Thng 12 nm 2010
VT: 1.000
Chng t
S
Din gii
NKC
Ngy
Trg
Dg
TK
S d 01/12/2009
S tin
N
191.645
S PS 12/2009
PNK377
Mua xi mng Hong Thch
111
8.100
PNK378
Mua xi mng Bm Sn
111
7.280
Xut kho xi mng cho CTTYT

M Lc
621
7.195
Xut xi mng cho NHTPT Ho

X
621
6.810
Mua gch bng chuyn khon
112
Xut gch cho CT
621
Mua ct vng
111
Xut ct vng
621
15/12
Mua st phi 16 thanh ton bng

chuyn khon
112
PXK387
16/12
XK st phi 16 cho CT
621
PNK392
17/12
NK thp gai cha thanh ton
331
PXK389
20/12
XK thp gai cho CT
621
23/12
NK 1x2, thanh ton bng

tin mt
111
PXK375a
02/12
PXK375b
PNK380
PXK376
PNK387
PXK380
PNK391
PNK393
04/12
09/12
SVTH: Nguyn nh Thng
48
34.100
40.660
5.700
11.400
575.100
734.385
2.875
3.687,5
9.750
Lp KT4A
Chuyn thc tp
PXK390
25/12
XK 1x2 cho CT
621
8.850
Cng PS thng 12/2010
642.905
S d 31/12/2010
21.562,5
812.987,5

K ton ghi s
K ton trng
( k)
( k)

giao thng H Ty
Quang Trung H ng
Mu s: S03b DN
Q s 15/2006/QBTC
S CI
TK153: CNG C DNG C
Thng 12 nm 2010
VT: 1.000
Chng t
S
Ngy
NKC
Din gii
Trg
Dg
TK
S d 01/12/2009
S tin
N
164.660
S PS 12/2009
PNK379
PNK381
03/12
NK my m, thanh ton bng

chuyn khon
112
73.200
05/12
NK my trn b tng, thanh ton

bng TM
111
76.000
NK my ct thanh ton bng TM
111
38.400
NK dn gio thanh ton bng CK
112
72.000
XK my m cho CT
142
36.600
XK my trn b tng
142
38.000
Mua qun o BHL cha thanh ton
331
PNK382
PNK383
PXK377
06/12
PXK378
PNK384
07/12
SVTH: Nguyn nh Thng
49
8.550
Lp KT4A
Chuyn thc tp
PNK385
Mua m BHL cha thanh ton
331
PXK379
XK my ct st cho CT
142
NK dao xy thanh ton bng TM
111
660
NK cuc thanh ton bng TM
111
300
XK dn gio cho CT
142
36.000
XK qun o BHL cho CT M Lc
621
8.100
XK qun o BHL cho CT Ho X
621
7.925
XK m BHL cho CT M Lc
621
4.250
PNK383b
XK m cho CT Ho X
621
3.750
PNK389
NK bay TT bng TM
111
PXK384a
XK dao xy cho CT M Lc
621
640
XK dao xy cho CT Ho X
621
600
PXK385a
XK cuc cho CT M Lc
621
225
PXK385b
XK cuc cho CT Ho X
621
225
NK xng cha thanh ton
331
XK bay cho CT M Lc
621
525
XK bay cho CT Ho X
621
470
XK xng cho CT M Lc
621
560
XK xng cho CT Ho X
621
500
PNK386
PNK387
PXK381
08/12
09/12
PXK382a
PXK382b
PXK383a
PXK384b
PNK390
PXK386a
PXK386b
PXK388a
PXK388b
10/12
12/12
14/12
15/12
16/12
6.000
19.200
560
800
Cng PS thng 12/2010
276.470
S d 31/12/2010
283.560

K ton trng
( k)
K ton ghi s
( k)
SVTH: Nguyn nh Thng
157.570
50
Lp KT4A
Chuyn thc tp
CHNG 3: GII PHP HON THIN K TON NVL CCDC TI

CNG TY CP DT-XD QUN L GIAO THNG H TY
3.1 nh gi u nhc im v k ton NVL CCDC ti cng ty CP DTXD qun l giao thng H Ty:
3.1.1
nh gi thc trng NVL - CCDC ti cng ty CP DT-XD qun
l giao thng H Ty:
Trong nn kinh t th trng c s qun l ca nh nc. cng ty CP DTXD qun l giao thng H Ty vn khng nh c mnh l mt doanh nghip
vng mnh, l lc lng tham gia xy dng kin thit. Trn mt xy dng kin
thit cng ty t c nhng thnh tch gy c s tn nhim ca cc c
quan nh nc cc ch cng ty m cng ty tham gia thi cng xy dng
t c nhng thnh tch nu trn cng ty d tng bc t chc v ci
tin b my qun l kinh doanh ngy cng ph hp vi iu kin pht trin ca
nn sn xut x hi. Cng ty ch ng u t chiu su, nm bt th trng, c
phng hng pht trin sn xut kinh doanh trc mt cng nh lu di c
nhng bc i vng chc, hiu qu sn xut kinh doanh nm sau cao hn nm
trc. Trong cng tc k ton gi mt vai tr v cng quan trng. V cng tc
k ton l quy tc u tin ca qun l, l cng c quan trng nht qun l c
hiu qu.
Trong thi gian thc tp cng ty cng ty CP DT-XD qun l giao thng
H Ty em thy i ng cn b, nhn vin k ton n v rt thnh tho nghip
v, c thc t chc k lut, thc trch nhim cao trong cng tc. Cng tc t
chc hch ton k ton t trn xung di cht ch, cho nn mc d nghip v
kinh t pht sinh nhiu, a bn hot ng li phn tn. Nhng cng ty vn chp
hnh ch bo co, quyt ton nhanh chng kp thi m bo cung cp y
SVTH: Nguyn nh Thng
51
Lp KT4A
Chuyn thc tp
s liu cho s lnh o ch huy ca ban gim c v qun l cng ty. Trong k
ton thc s gp phn c lc trong cng vic qun l kinh doanh ca cng ty.
3.1.1.1 u im:
Cc chng t k ton ca cng ty cp nht y , kp thi m bo tnh
php l, t chc lun chuyn chng t khoa hc thun tin cho vic ghi s
k ton.
Duy tr ch bo co thng i vi nhng hot ng phn ton. Thng
xuyn t chc cc hot ng sn xut kinh doanh trn cc cng trnh trng
im, kp thi un nn nhng lch lc do qu trnh sn xut v c ch th
trng ny sinh.
Quy trnh k ton cng nh qun l tun th cc quy nh ca cp trn
v nh nc. Song bn cnh nhng u im cng c nhng vn cn b
xung.
3.1.1.2
Nhc im:
Bn cnh nhng u im th vn c nhng hn ch nh hng n cng tc

k ton ca cng ty nh sau
Khi vt liu CCDC mua v phc v cho vic thi cng cc hng mc
cng trnh th th kho vn tin hnh lm th tc nhp kho v xut kho
theo quy nh hin hnh. Nhng trn thc t th vt liu CCDC mua v
c chuyn thng n cc cng trnh c xy dng m khng nhp
vo kho ca cng ty
Cc loi giy t chng t gc nh ho n GTGT, mua vt liu
CCDC, PNK, PXK, s chi tit vt liu CCDC c k ton di i
tp hp. Cui thng k ton vt t di i tng hp tnh hnh nhp
xut trong thng ri mi chuyn chng t gc v phng k ton ca
cng ty
Vt liu CCDC mua v th ban kim nghim vt t ca cng ty khng
kim tra c s lng, chng loi, quy cch v cht lng vt liu
CCDC m k ton vt t di i lm th tc nhp kho v kim tra
cht lng quy cch, chng loi, s lng vt liu CCDC
SVTH: Nguyn nh Thng
52
Lp KT4A
Chuyn thc tp
Khi lm th tc xut kho th thay i phng php tnh gi xut kho

sang phng php tnh gi xut kho thc t ch danh
Trong qu trnh mua NVL CCDC nhp kho th tin vn chuyn
NVL - CCDC hch ton vo TK 627 nh sau:
V d: ngy 06 thng 12 nm 2009 chi ph thu mua vn chuyn bc d
my ct st nhp kho l 120.000
N TK 627: 120.000
C TK 111: 120.000
3.2 Cc kin ngh nhm hon thin k ton NVL CCDC ti cng ty CP DTXD qun l giao thng H Ty:
Qua qu trnh nghin cu cng tc k ton ti cng ty CP DT-XD qun l
giao thng H Ty em nhn thy rng cng tc k ton ti cng ty c nhng u
im nht nh ph hp vi iu kin c th ca cng ty. Tuy nhin do nhng
nguyn nhn ch quan v khch quan, m cng tc k ton NVL CCDC ti
cng ty cn c nhng hn ch nh nu trn, nn cn c khc phc v hon
thin hn.
Vi t cch l mt sinh vin thc tp ti cng ty CP DT-XD qun l giao
thng H Ty , em xin mnh dn a ra mt vi kin ng gp nhm hon thin
hn na cng tc k ton ti cng ty, c th l:
1. kin th nht:
Khi vt t c a v nhp kho th ban kim nghim phi lp bin bn
kim nghim vt t kim tra v s lng, cht lng, quy cch phm cht vt
t ng thi phi c y ch k ca ngi kim nhn vt t nh: i in k
thut, th kho, trng ban
VD: trong trng hp cng ty mua my ct st v nhp kho, th ban kim
nghim phi lp bin bn kim nghim vt t nh sau:
Cng ty cng ty CP DT-XD qun l
giao thng H Ty
Quang Trung H ng
Cng ho x hi ch ngha Vit Nam

c lp T do Hnh phc
--------------o0o-------------
BIN BN KIM NGHIM

Vt t cng c, sn phm, hng ho
Ngy 06/12/2010
S:
Cn c vo ho n GTGT S 0085678 ngy 06/12/2010
SVTH: Nguyn nh Thng
53
Lp KT4A
Chuyn thc tp
Ban kim nghim gm:

B Nguyn Th A Chc v:
B Trn Thu B Chc v:
ng Nguyn Trung C Chc v:
B ng Thu D Chc v:
kim nhn cc loi:
STT
A
1
Tn nhn hiu,
quy cch, vt t,
cng c sn phm
hng ho
B
My ct st
M s
Phng
thc
kim
nghim
VT
S lng
theo
chng t
E
Chic
1
12
Kt qu kim nghim
S lng
S lng
ng quy
khng ng
cch phm
quy cch
cht
phm cht
2
12
3
12
kin kim nghim vt t s liu m bo cht lng ng nhp kho

cng ty
i din k thut
Th kho
Trng ban
2, kin th 2:
Trong qu trnh mua vt liu CCDC nhp kho, th tin vn chuyn vt
liu CCDC phi c hch ton vo TK 153
V d: ngy 02 thng 12 nm 2010, anh Nguyn c Hnh cng ty CP
DT-XD qun l giao thng H Ty, mua xi mng ca cng ty C phn Hi Thnh
ti l 21 tha 4 L Thi T - Ho Vng Nam nh, theo ho n GTGT s
0086507, gi mua cha c thu GTGT l 8.100.000, thu GTGT 10%, tng
thanh ton cho cng ty C phn Hi Thnh l 8.910.000, cng ty thanh ton
bng tin mt, xi mng c nhp kho theo PNK 377 vi s lng l 9.000kg,
tin vn chuyn tr cho cng ty vn chuyn l 200.000
nh khon:
N TK 152: 8.300.000
N TK 133: 810.000
C TK 111: 9.110.000
Vy gi thc t vt liu nhp kho l: 8.300.000
V d: ngy 02 thng 12 mua 8.000kg xi mng, nhp kho thu sut GTGT
10% tng thanh ton l 8.008.000, tin vn chuyn l 200.000
nh khon:
SVTH: Nguyn nh Thng
54
Lp KT4A
Chuyn thc tp
N TK 152: 7.480.000
N TK 133: 728.000
C TK 111: 8.208.000
Vy gi thc t vt liu nhp kho l 7.480.000
Gi thc t 1kg vt liu nhp kho l: 7.480.000 / 8.000 =935
3, kin th 3:
Khi lm th tc xut kho th thay i phng php tnh gi xut kho
sang phng php tnh gi thc t ch danh
Nhp
Xut
Tn
NTGS
SL
TT
SL
TT
01/12
9.000
922
8.298.000
SL
TT
500
890
445.000
500
890
445.000
9000
922
8.298.000
500
890
445.000
9.000
922
8.298.000
8.000
935
7.480.000
2.000
935
1.870.000
02/12
8.000.
935
7.480.000
02/12
17.000
15.778.000
SVTH: Nguyn nh Thng
500
890
445.000
7.500
922
6.915.000
1.500
922
1.383.000
6.000
935
5.610.000
15.500.00
55
14.353.000
Lp KT4A
Chuyn thc tp
KT LUN
Nc ta ang trong giai on i mi c ch qun l kinh t thc tin t
ra,cho mi doanh nghip sn xut kinh doanh trong c ch th trng phi lm th
no sn xut kinh doanh c hiu qu gp phn xy dng nn kinh t n nh,
nng cao i sng vt cht tinh thn cho ngi lao ng.
Mun vy doanh nghip phi khng ngng nng cao b my lnh o t
chc qun l, p dng khoa hc k thut v cng ngh mi trong sn xut kinh
doanh. Mnh dn u t chiu su, hch ton chnh xc cc chi ph sn xut
nhm gim chi ph u vo v tng li nhun. M rng th trng, to nim tin
vi cc c quan ch u t cng nh ch cng trnh.
Bi kho lun vi ti K ton NVL CCDC ti cng ty CP DT-XD
qun l giao thng H Ty l c rt nhng l lun v thc tin l nhn t nh
hng n cc bin php v gii php nng cao cng tc hch ton n v.
Trong bi bo co ny em cng mnh dn trnh by mt s kin vi
nguyn vng cng ty tham kho nhm hon thin hn na cng tc hch ton
k ton cng ty. Em hy vng rng trong tng lai khng xa cng ty s t c
nhiu thnh tch ln hn na trong sn xut kinh doanh.
SVTH: Nguyn nh Thng
56
Lp KT4A
Chuyn thc tp
SVTH: Nguyn nh Thng
57
Lp KT4A
Chuyn thc tp
NHN XT CA GIO VIN HNG DN

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SVTH: Nguyn nh Thng
58
Lp KT4A
Chuyn thc tp
.......................................................................................................................
....................................................................................................................
SVTH: Nguyn nh Thng
59
Lp KT4A
Chuyn thc tp
SVTH: Nguyn nh Thng
60
Lp KT4A

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Chuyn thc tp

GVHD: Ths.Hong Minh o

GVHD: Ths.Hong Minh o

lng NVL CCDC s dng vo cc cng trnh li kh ln th vn tit kim

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

CHNG I: C IM CHUNG CA CNG TY C PHN DT-XD

GVHD: Ths.Hong Minh o

nc, l si v iu ho khng kh. Lp t h thng xy dng khc; hon

2.1c im t chc qun l v t chc kinh doanh ca Cng ty c phn u

GVHD: Ths.Hong Minh o

Phng K thut KSC

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

Chc nng, nhim v ca tng b phn trong b my qun l ca cng ty:

GVHD: Ths.Hong Minh o

khon ni b, thng k bo co tin thc hin gi tr xy lp theo tng giai

Tin hnh khi

Chc nng nhim v ca tng b phn trong h thng sn xut:

Ch huy thi cng c trch nhim v thm quyn

GVHD: Ths.Hong Minh o

- Chu trch nhim khai thc, a vo s dng cc vt t m bo cht lng.

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

o B phn k ton tng hp, phn tch kim tra s liu.

GVHD: Ths.Hong Minh o

Ch k ton: cng ty thc hin theo ch k ton doanh nghip, ban

GVHD: Ths.Hong Minh o

To iu kin cho vic thu thp, x l, cung cp thng tin k ton

Bng tng hp chi

: Ghi hng ngy

GVHD: Ths.Hong Minh o

CHNG II :THC TRNG CNG TC K TON NVL-CCDC TI

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

1.2.2Phn loi NVL CCDC

GVHD: Ths.Hong Minh o

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

V d minh ho: Cn c vo ho n GTGT s 0086507 ngy 02 thng 12 nm

Ngy 02 thng 12 nm 2010

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

Ngy 06 thng 12 nm 2010

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

n v: Cng ty CP DT-XD qun l

PHIU XUT KHO

Tng s tin vit bng ch: By triu mt trm chn nm ngn ng

SVTH: Nguyn nh Thng

GVHD: Ths.Hong Minh o

n v: Cng ty CP DT-XD qun l

PHIU XUT KHO