kim ton 40A Khoa k ton

1
Li m u
Ngy nay trong iu kin nn kinh t th trng nc ta cng nghip
l ngnh sn xut chim v tr ch o trong nn kinh t quc dn.L mt
doanh nghip Nh nc hot ng trong lnh vc kinh doanh xy dng cng
ty xy dng v pht trin nng thn c chc nng xy dng v hon thin cc
cng trnh giao thng, thu li, xy dng... to c s vt cht cho nn kinh t.
Do c trng cng ty l mt n v kinh doanh xy lp nn u vo
ca sn xut kinh doanh l cc loi vt liu xy dng nh gch, ct, xi mng,
st thp,...v u ra l cc cng trnh xy dng cho nn hch ton vt liu v
tnh gi thnh cng trnh c coi l nhng cng tc k ton quan trng nht
ca cng ty. Hu ht cc vt liu c s dng u trc tip cu thnh nn
thc th cng trnh, chi ph v vt liu chim mt t trng rt ln trong tng
gi thnh cng trnh ( khong 70% ) nn ch cn c mt s thay i nh trong
vic hch ton nguyn vt liu cng c th lm nh hng n gi thnh cng
trnh v kt qu hot ng kinh doanh ca cng ty. Bi vy cng ty c bit
ch trng n cng tc t chc gim st, qun l v hch ton vt liu. T
chc tt cng tc k ton vt liu th mi c th tnh ton chnh xc c gi
vn ca cng trnh hay hng mc cng trnh t xc nh ng kt qu
sn xut, thy r thc lc ca mnh ban lnh o kp thi c nhng chin
lc iu chnh gip cho cng ty hot ng ngy cng c hiu qu.
Vi i ng k ton c trnh nghip v vng vng giu kinh
nghim cng ty ang dn hon thin c cng tc k ton ca mnh gp
phn quyt nh n s pht trin ca cng ty.
Qua mt thi gian thc tp ti cng ty nhn thy vai tr quan trng
ca cng tc k ton vt liu em chn ti T chc hch ton vt t
cng ty xy dng v pht trin nng thn vi mong mun i su vo tm
hiu phn hnh k ton ny.
Bi vit ny gm c 3 phn nh sau:
kim ton 40A Khoa k ton
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Phn I: c im hot ng kinh doanh t chc b my qun l
cng ty xy dng v pht trin nng thn.
Phn II: T chc cng tc k ton ti cng ty xy dng v pht trin
nng thn.
Phn III: T chc k ton vt t ti cng ty.
kim ton 40A Khoa k ton
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Phn 1:
c im hot ng kinh doanh v t
chc b my qun l cng ty xy dng
v pht trin nng thn

1.1 Qu trnh hnh thnh v pht trin.
Cng ty xy dng v pht trin nng thn l mt doanh nghip Nh
nc thnh vin ca Tng cng ty xy dng v pht trin nng thn trc
thuc B Nng nghip v pht trin nng thn, c thnh lp theo quyt
nh s 188-NN-TCCB/Q ngy 24/3/1993 ca B Nng nghip v cng
nghip thc phm ( nay l B Nng nghip v pht trin nng thn). Tin
thn ca cng ty l x nghip kho st thit k ( theo quy ch thnh lp v gii
th DNNN ban hnh km theo ngh nh 388 HBT ngy 20/11/1991 ca Hi
ng B Trng) khi vn php nh ca cng ty ch c 1.320.300.000(
mt t ba trm hai mi triu ba trm ngn ng chn).
Cng ty c tr s chnh ti 61B ng Trng Chinh- ng a H
ni.
in thoi: 8696428-8694490.
Fax: 4.84.8.695945.
Chi nhnh vn phng i din ca cng ty ti Vinh: ng Hng Bng
phng L Mao- thnh ph Vinh .
in thoi: 038.849437.
Chc nng, nhim v ca cng ty:
Cng ty xy dng v pht trin nng thn c nhim v xy dng cc
cng trnh nng nghip nng thn, cng nghip, dn dng, giao thng, thu
li, in lc (ng dy h th t 35 KV tr xung) hon thin cc cng trnh
xy dng, trang tr ni tht, san i, khai hoang, ci to rung ng, kinh
doanh bt ng sn, sn xut bun bn vt t, vt liu xy dng, lp cc d n
u t cho cc nng trng, cc trang tri nng thn v min ni. ng thi
kim ton 40A Khoa k ton
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thc hin nghim chnh cc chnh sch ch ca Nh nc cng nh ngha
v i vi Ngn sch Nh nc.
Trong qu trnh hnh thnh v pht trin cng ty c:
B xy dng cp giy php hnh ngh cc cng trnh xy dng s 94-
BXD-QLXD ngy 19/7/1993.
B GTVT cp giy php hnh ngh cc cng trnh giao thng s
1139/CGP ngy 2/05/1996.
B NN v PTNT cp giy php hnh ngh cc cng trnh thu li s
40/GP-NN ngy 21/06/1996.
T nhng thnh tu t c trong sn xut kinh doanh cng ty
cB NN v PTNT xp hng doanh nghip loi I. Trong nhng nm gn
y kt qu m cng ty t c trong hot ng sn xut kinh doanh c
nhng tin b r rt, tng mc ng gp cho NSNN.
Ch tiu Nm1999 Nm2000 Tng
Tng doanh thu 30.324.566.728 36.618.085.764 6.293.519.036
Tng chi ph 28.364.892.317 34.072.833.520 5.760.375.592
Tng li 1.086.214.678 1.619.358.122 533.143.444
Tng np NS 873.459.733 925.894.122 52.434.389

Tnh n u nm 2000 tn s vn kinh doanh ca cng ty l:
3.480.897.460. Trong :
-Vn c nh: 1.966.698.251.
+ Vn NS cp: 631.224.547.
+ Vn t b sung: 1.335.473.704.
- Vn lu ng: 1.255.917.033.
+ Vn NS cp: 1.057.183.509.
+ Vn t b sung: 198.733.524.
- Cc loi vn khc: 284.628.755.


kim ton 40A Khoa k ton
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1.2 T chc b my qun l ca cng ty:
Cng ty xy dng v pht trin nng thn l mt cng ty c quy m
va nhng a bn hot ng rng, phn tn nhiu vng trn phm vi ton
quc nn cng ty t chc lc lng thnh 25 i xy dng. Sau khi trng thu
cng ty s giao cho mt trong s 25 i xy dng thi cng cc i t lo
nguyn vt liu, tin hnh thi cng v qun l thi cng.
B my qun l ca cng ty xy dng v pht trin nng thnc t
chc theo s sau:
SO T CHC B MY QUAN LY

Ban gim c: Gm mt Gim c v mt Ph Gim c va l
ngi i din cho Nh nc va l ngi i din cho cn b cng nhn vin
trong cng ty. Thay mt cho cng ty Gim c ( hoc Ph Gim c ) chu
trch nhim v mi mt hot ng sn xut kinh doanh, bo ton pht trin
vn, thc hin ngha v i vi NSNN, chm lo i sng cho cn b cng
nhn vin cng ty,... ng thi Gim c l ngi c quyn iu hnh cao
nht trong cng ty.
Phng ti v: Thc hin ghi chp, x l cc chng t, ghi s k ton,
tp hp s liu lp cc bo co ti chnh m bo cung cp y v kp
thi cc thng tin kinh t v hot ng sn xut kinh doanh, tnh hnh kinh t
ti chnh ca doanh nghip phc v cho yu cu lnh o v qun l kinh
Ban gim c
i XD s 25 KT i XD 25
i XD s 1 KT i XD 1
Phng KHKT Phng TCHC Phng ti v i xy dng
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t ca cng ty. ng thi phng ti v c chc nng phn phi, gim st cc
ngun vn, m bo v nng cao hiu qu s dng vn. Cung cp y cc
chng t ti liu k ton phc v cho vic kim k kim sot ca Nh nc
vi hot ng k ton ca cng ty.
Phng t chc hnh chnh (TCHC ): C nhim v theo di, t chc
qun l nhn lc v ccn b qun l trong cng ty. ng thi c nhim v
phn pht nhng ti liu cho cc phng ban khc.
Phng khoa hc k thut (KHKT): C trch nhim xy dng k
hoch sn xut. Lp cc h s d thu, tnh ton xy dng cc cng trnh,
tham gia d thu, lp hn mc v t chc thu mua vt liu p ng nhu cu
cho cc i khi c Gim c giao ph, theo di gim st tnh hnh thi cng
cc cng trnh trng thu. ng thi c chc nng gip Gim c trong
qun l v iu hnh sn xut kinh doanh. Ngoi ra, cng ty cn c mt vn
phng i din gi l trung tm t vn u t v xy dng c lp ra nhm
thc hin chc nng t vn v u t xy dng cho cc khch hng ngoi
cng ty c nhu cu v cng gip cng ty c phng n u t xy dng.













kim ton 40A Khoa k ton
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Phn th 2:
T chc cng tc k ton ti cng ty
xy dng v pht trin nng thn

2.1. B my k ton ti cng ty:
thc hin y cc nhim v, dm bo s lnh o v ch o tp
trung thng nht ca k ton trng, chuyn mn ho cng tc k ton, ng
thi cn c vo c trng t chc sn xut c th m ngnh xy dng yu
cu, cng nh trnh qun l ca cng ty i hi, b phn k ton ca cng
ty, c phn cng lao ng mt cch khoa hc. Trn thc t th b phn k
ton ti cng ty bao gm 5 ngi c phn chia nh sau:
+ Mt k ton trng.
+ Mt k ton vt liu kim k ton tng hp.
+ Mt k ton ngn hng kim TSC.
+ Mt k ton thanh ton tin mt, tin lng v bo him.
+ Mt th qu.
V 25 k ton ti cc i xy dng.
K ton ti cc i xy dng c t chc theo s sau:
S b my k ton ( Xem trang bn)
K ton trng: C nhim v ch o, t chc hng dn v kim tra
ton b cng tc k ton ton cng ty, gip ban Gim c thc hin cc ch
Nh nc quy nh. Ngoi ra, k ton trng cn gip ban Gim c tp
hp cc s liu v kinh t, t chc phn th cc hot ng kinh t tm ra nhng
bin php qun l nhm bo m mi hot ng t kt qu cao.





kim ton 40A Khoa k ton
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K ton tng hp: Thc hin hch ton cc nghip v kinh t pht
sinh trong qu trnh sn xut kinh doanh. Mi bo co giy t t cc n v
trc thuc cc i xy dng cng trnh u phi qua k ton tng hp duyt.
ng thi cn tp hp cc s sch phc v cho kim k. K ton vt liu theo
di tnh hnh nhp xut tn kho vt liu c v s lng v gi tr.
Ngoi ra k ton tng hp cn nhn s liu t b phn k ton tin
lng ng thi sau khi tp hp chi ph vt liu, my thi cng, chi ph
khc... th b phn ny tin hnh kt chuyn cc khon chi ph trn vo
TK154- chi ph sn phm d dang. Khi cng trnh hon thnh bn giao th chi
ph c kt chuyn vo TK632- gi vn hng bn ca sn phm xy lp.
Sau k ton tng hp kt chuyn gi vn xy lp sang TK911 xc nh
kt qu kinh doanh v xc nh doanh thu xy lp thun. K ton tng hp
theo di cc TK sau:
TK 621 Chi ph nguyn vt liu trc tip.
TK 622 Chi ph nhn cng trc tip.
TK 627- Chi ph sn xut chung.
TK 152 Nguyn vt liu.
TK 154 Chi ph sn xut kinh doanh d dang.
TK 511 Doanh thu bn hng.
TK 333 Thu v cc khon phi np NSNN.
K ton trng
KT NH v TSC
KT i XD s 1
KTTTTM,TL,BH KT VL v TH Th qu
KT i XD s 25
kim ton 40A Khoa k ton
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K ton ngn hng v TSC (KTNHv TSC ): theo di cc khon
tin chuyn khon, tin sc tin vay ngn hng v tin gi ngn hng. ng
thi k ton ngn hng cn kim lun k ton TSC c nhim v theo di cc
nghip v tng, gim TSC, lp th cho tng TSC, theo di ngun vn s
dng v khu hao TSC.
K ton ngn hng v TSC theo di cc TK sau:
TK 112 TGNH.
TK 211 TSC.
TK 214 - Khu hao TSC.
TK 311 Vay ngn hn ngn hng.
TK 414 Qu u t v pht trin.
TK 411 Ngun vn kinh doanh.
.....................
K ton thanh ton tin mt, tin lng v bo him x hi
(KTTM,TL v BH): K ton thanh ton tin mt chu trch nhim vit phiu
thu, phiu chi trn c s chng t gc hp l th qu c cn c nhp
xut qu, sau tp hp vo s qu, hng ngy i chiu vi s qu ca th
qu cng ty . K ton thanh ton tin mt cng kim lun k ton tin lng
v bo him x hi c trch nhim tnh lng cho cn b cng nhn vin theo
ch quy nh, cn c vo bng tng hp thanh ton tin lng hng qu k
ton tin hnh trch BHXH, BHYT, KPC theo ch hin hnh.
K ton thanh ton tin mt, tin lng, BHXH theo di cc TK sau:
TK 334 Phi tr CNV.
TK 111 Tin mt.
TK 3382, TK3383, TK 3384: BHXH, BHYT, KPC.
Th qu: C trch nhim gi tin mt ca cng ty, cn c vo phiu
thu phiu chi km theo chng t gc hp l hp l nhp hoc xut qu.
Cui ngy th qu tin hnh i chiu vi s qu ca k ton thanh ton tin
mt v chuyn ton b chng t thu chi sang k ton thanh ton tin mt.
Ngoi ra, mi i xy dng u c mt nhn vin k ton. Nhim
v ca k ton i l tp hp chng t chi ph tng cng trnh, ln bng k
kim ton 40A Khoa k ton
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chng t pht sinh v nh k chuyn chng t cho k ton tng hp ca cng
ty.
2.2.Hnh thc k ton cng ty ang p dng:
Cng ty xy dng v pht trin nng thn ang s dng h thng ti
khon k ton, cc bng biu theo ch k ton doanh nghip do B ti
chnh ban hnh theo quyt nh 1141-TC/Q/CKT ngy 1/11/1995. S
dng hnh thc ghi s thng nht trong ton tng cng ty xy dng v pht
trin nng thn l hnh thc chng t ghi s. Theo th cc phiu nhp,
phiu xut, cc ho n, chng t s c phn loi v hch ton vo cc s
chi tit nh s chi tit vt liu, s chi tit TK 1362,... v cc s tng hp: s
ci TK, s ng k chng t ghi s ...
Nin k ton c bt u t ngy 01/01 v kt thc vo ngy
31/12. H thng bo co m cng ty s dng gm:
+Bo co kt qu kinh doanh.
+Bng cn i k ton.
+ Bng gii trnh thuyt minh.
+Bng lu chuyn tin t.
H thng s sch k ton m cng ty ang s dng gm c 2 loi s l
s chi tit v s tng hp.
S chi tit bao gm mTVTK s loi sau:
+ S chi tit TK 1362.
+ S chi tit TK 152.
+ S chi tit TK 331, 1331,...
S tng hp c ghi theo hnh thc chng t ghi s gm:
+ S ng k chng t ghi s: c k ton tng hp lp trn c s
cc bng k chng t gc.
+S ng k CT-GS : do k ton tng hp lp trn c s cc CT-GS.
+ S ci : cng do k ton tng hp lp trn c s cc CT-GS.
Do a bn hot ng ca cng ty rng khng tp trung cc cng trnh
c thc hin hu ht cc tnh nn to iu kin kim tra ch o nghip
v v m bo s lnh o ca cng ty i vi hot ng ca cc i, cng ty
t chc b my k ton theo hnh thc b my k ton tp trung. Mc d
kim ton 40A Khoa k ton
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mi i c mt k ton ring nhng nhng nhn vin k ton ny ch lm
nhim v hch ton ban u thu thp chng t, kim tra chng t, t gi
chng t v phng k ton cng ty k ton tng hp tin hnh ghi s k
ton. Quy trnh hch ton nh sau:
S hch ton k ton


Ghi hng ngy.
Ghi cui qu.
i chiu cui qu.
Cng ty s dng hnh thc k khai thng xuyn hch ton hng
tn kho, xut kho vt liu theo gi thc t ch danh.
T nm 1999 tr v trc cng ty xy dng v pht trin nng thn s
dng phng php tnh thu l phng php khu tr nhng tt c thu GTGT
u vo u c hch ton vo bn N TK3331. Nhng t nm 2000 cho
n nay do nhn thy vic hch ton thu cn nhiu im bt hp l. Bi v
Chng t gc
S (th) chi tit S qu Bng k cc CT gc
CT - GS S K CT - GS
S ci
Bng CSPS
Bo co
Bng tng hp CT
kim ton 40A Khoa k ton
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trong doanh nghip nguyn vt liu mua vo c th dng vo sn xut kinh
doanh sn phm hng ho thuc din chu thu GTGT theo phng php khu
tr nhng cng c th s dng cho mc ch khc nh ng h xy nh tnh
ngha, xy nh phc v cho nhu cu phc li ,... Nn vic s dng TK3331 l
cha hp l. V vy bt u t nm 2000 cng ty thng nht s dng
TK1331 hch ton thu GTGT u vo ca nguyn vt liu, hng ho v
vn dng phng php khu tr thu.























kim ton 40A Khoa k ton
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Phn 3:
t chc k ton vt t cng ty
xy dng v pht trin nng thn

3.1.c im vt t cu cng ty.
Cng ty xy dng v pht trin nng thn l mt n v kinh doanh
trong lnh vc xy dng nn vt liu cng ty c nhng c th ring.
thc hin xylp nhng cng trnh ln cn thit phi s dng mt khi lng
ln v vt liu vi nhng chng loi khc nhau, quy cch phong ph a dng.
Chng hn c nhng vt liu l sn phm ca ngnh cng nghip nh xi
mng, st, thp,... c nhng sn phm ca ngnh lm nghip nh tre, na, g
lm x g, ct pha,... c nhng sn phm ca ngnh khai thc nh ct,
,si,... nhng vt liu ny c th qua ch bin hoc cha qua ch bin tu
theo yu cu ca tng cng trnh. Cng c loi s dng vi khi lng ln
nh xi mng, st, thp,... c loi ch cn mt khi lng nh nh vi,
ve,inh,...
Hu ht cc loi vt liu c s dng u trc tip cu thnh nn
thc th cng trnh. L cng ty kinh doanh xy lp nn chi ph v vt liu
chim t trng rt ln, khong 70% tng chi ph xy dng cng trnh. Do vy
ch cn c mt s thay i nh v s lng cng nh gi mua ca vt liu
cng lm nh hng n gi thnh sn phm xy lp nh hng ln n kt
qu kinh doanh ca doanh nghip. V vy cng tc k ton vt liu cng ty
xy dng v pht trin nng thn i hi phi c hch ton mt cch chnh
xc, r rng trnh nhm ln v c coi l mt phn hnh c bit quan trng.
Ngun mua v yu cu bo qun vn chuyn cc loi vt liu cng rt
khc nhau. C loi vt liu mua ngay ca hng i l vn chuyn rt nhanh
chng v thun tin nh st, thp, xi mng,... c loi phi t lm theo thit k
nh ca g, ca st, lan can,... c loi phi mua xa vn chuyn phc tp nh
vi, ct, si,... C loi vt liu c th bo qun trong kho nh xi mng, st,
thp,... nhng c loi khng th bo qun trong kho c nh gch, ct,
kim ton 40A Khoa k ton
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,...gy kh khn cho vic trng coi bo qun, d mt mt hao ht nh
hng ti qu trnh thi cng v gi thnh cng trnh hay hng mc cng trnh
ng thi lm gim cht lng cng trnh.
cng ty xy dng v pht trin nng thn cn c mt c th na l
vic thu mua vt liu va do i xy dng t mua va do b phn kinh doanh
phng KHKT mua. Nhng bt u t nm 2000 cho n nay, cng ty thc
hin chnh sch giao khon ton b khu mua bn vn chuyn vt liu cho
cc i t lo cng ty s tm ng tin cho cc i v i c ngi i mua vt
t, cc i phi lp phiu nhp, phiu xut tp hp cc ho n chng t nh
k gi v phng k ton k ton tng hp ghi s tp hp chi ph v tnh gi
thnh cho tng cng trnh. Hin nay do trn th trng vt liu xy dng kh
phong ph v chng loi, cht lng ng thi gi c cng kh n nh v vy
cng ty nhn thy rng vic d tr vt liu trong kho l khng cn thit. Bt
u t nm 2000 cng ty thc hin chnh sch khng d tr hng ho vt
t trong kho m tin hnh mua trc tip nguyn vt liu ngay ti ni thi cng
cng trnh v chuyn ti tn chn cng trnh. Nh vy s gim c nhng
chi ph v bo qun cng nh hao ht trong qu trnh d tr.
3.2. Phn loi vt liu theo yu cu ca cng tc qun l:
Do c im ca cc cng trnh xy dng l khi tin hnh thi cng
cng trnh cn rt nhiu loi nguyn vt liu c tnh nng cng dng khc
nhau vi s lng ln v vy qun l cht ch tnh hnh thu mua d tr
cng nh s dng nguyn vt liu trn s danh im vt liu. Nhng vt liu
c tnh nng cng dng nh nhau th xp vo cng mt nhm v nh m s
cho tng nhm ngoi ra cn nh nhng m s cp 2, 3 theo di tng
nhm vt liu c th theo tng loi th t nh sau:





kim ton 40A Khoa k ton
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s danh im vt liu


M vt liu Tn, quy cch vt liu n v
tnh Cp I Cp II Cp III
152.01 Xi mng
152.01.01 Xi mng Hong Thch kg
152.01.02 Xi mng Bm Sn kg
152.01.03 Xi mng trng lin doanh kg
152.02 Ct
152.02.01 Ct en m
152.02.02 Ct vng m
152.03 Thp
152.03.01 Thp 6 kg
152.03.01.01 Thp 6 lin doanh kg
152.03.01.02 Thp 6 Thi Nguyn kg
........

........ ......... ....... .....

Tuy nhin vic phn loi vt liu y mi ch dng li vic thc
hin phn bit gia cc loi vt liu c tnh nng cng dng ging nhau vo
mt nhm m cha c s phn chia thnh cc loi vt liu chnh, vt liu ph,
nhin liu...
Cng tc qun l vt liu l n v kinh doanh xy lp nn gi tr vt
liu chim t trng ln trong ton b gi tr cng trnh. Hn na c im ca
vt liu c nhng loi d mt mt d hao ht ( vi, ct,..) lm nh hng n
tin thi cng cng trnh v tnh gi thnh ton b cng trnh nn cng ty
c gng lm tt cng tc qun l vt liu bng nhiu cch khc nhau. Nhng
loi vt liu d bo qun nh st, thp,... c sp xp gn gng khng ln ln
kim ton 40A Khoa k ton
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d ly nhng loi vt liu xut s dng ngay ti chn cng trnh l loi d mt
mt hao ht th cng ty lm bt che trng coi cn thn. Cng ty thc hin
chnh sch xut thng vt liu n chn cng trnh thi cng nn va trnh mt
mt hao ht khi bo qun cho vay va gim c chi ph bc xp, vn
chuyn,bo qun kho ca i v cng ty.
Nu vt liu b hao ht th tu tng trng hp x l. Nu hao ht trong
nh mc th tnh vo chi ph qun l doanh nghip, nu hao ht ngoi nh
mc do th kho gy nn th th kho phi chu bi thng cn nu cha r
nguyn nhn th phi ch x l.
3.3 nh gi vt liu.
Trn thc vic nh gi vt liu xut nhp tn ti cng ty xy dng v
pht trin nng thn c phn nh theo gi thc t.
3.3.1 Vi vt liu nhp mua.
Gi ca vt liu nhp mua th gi ghi trn phiu nhp kho vt liu l gi
thc t ghi trn ho n ngi bn( Nu bao gm c chi ph vn chuyn
bc d ) hoc nu chi ph vn chuyn phi thu ring th ga vt liu nhp kho
l gi thc t ghi trn ho n ngi bn cng vi gi ph vn chuyn ghi trn
ho n vn chuyn( gi ghi trn ho n ngi bn v gi ph vn chuyn
y u c tch thu VAT).
3.3.2 Vi vt liu xut kho.
Do c im hch ton vt liu cng ty xy dng ang p dng ngha
l cng ty thc hin chnh sch cho cc i t mua nguyn vt liu theo
yu cu pht sinh trong qu trnh thi cng v vt liu mua v khng nhp kho
m xut thng n chn cng trnh thi cng nhng k ton i vn lp phiu
nhp phiu xut kho nh bnh thng, th kho vn chu trch nhim trng coi
bo qun vt liu ti chn cng trnh, theo di s lng nhp xut trn th kho
v k vo phiu nhp phiu xut nh bnh thng. Chnh v vy nn gi xut
kho ca vt liu ghi trn phiu xut kho l gi thc t ch danh. Vt liu xut
kho thuc l hng no th cn c vo s lng xut kho v n gi nhp kho
kim ton 40A Khoa k ton
17
ca l hng ghi trn phiu nhp kho xc nh gi thc t ca l vt liu
xut kho ( Phiu nhp v phiu xut c vit cng mt lc).
3.4 T chc hch ton ban u v vt t.
3.4.1 T chc nhp vt t.
T nm 1999 tr v trc vt liu dng cho thi cng va do i xy
dng t mua va do b phn kinh doanh phng KHKT ca cng ty mua. Nu
vt liu do b phn kinh doanh mua th phiu nhp kho c vit thnh 3 lin:
+Mt lin giao cho th kho.
+Mt lin giao cho k ton vt liu hch ton.
+Mt lin th k ton thanh ton cho b phn kinh doanh.
Vt liu do i xy dng t mua th phiu nhp kho c vit thnh
mt lin lun chuyn qua th kho sang k ton i sau k ton i lu n
cui thng tp hp gi ln phng ti v. Theo c ch mi hin nay th i xy
dng t mua vt liu v ri chuyn thng n chn cng trnh thi cng
khng nhp kho ca cng ty hay i na v th vic t chc nhp vt t ch
din ra trn danh ngha. Trn thc t khi cn b vt t ca i em ho n
cho ngi bn lp v cc ho n chi ph vn chuyn( nu c) v th k ton
i sau khi kim tra kim nhn xong th vit phiu nhp kho. Th kho sau khi
kim hng nu thy ph hp vi s lng thc t th k vo phiu nhp kho
sau t chc bo qun vt t ngay ti chn cng trnh.





kim ton 40A Khoa k ton
18
Ho n( GTGT) MS01 GTKT- 3LL
Lin 2( giao khch hng) GP/00B
Ngy 15 thng 11 nm 2000
n v bn hng: Cng ty TNHH K Anh KALACO
a ch: Th x Ninh Bnh
in thoi: S TK:
M 01 00386036
H tn ngi mua hng: ng Sn H.
n v: i xy dng s 18- Cng ty xy dng v pht trin nng thn- Cng
trng trng cng nhn c gii I Ninh Bnh.
a ch: Tam ip th x Ninh Bnh.
Hnh thc thanh ton: Tin mt.
S TK:
M 01 00103785 1
STT Tn hng ho,
dch v
n v
tnh
S lng n gi Thnh tin
1 Knh 5 ly xy
dng
m
2
439,17 62.100 27.272.457




27.272.457
Thu sut GTGT: 10% Tin thu GTGT 2.727.245
Tng cng: 29.999.702
S tin ( vit bng ch): Hai mi chn triu chn trm chn chn nghn by trm
linh hai chn.

Ngy 15 thng 11 nm
2000
Ngi mua hng K ton trng Th trng n v.
kim ton 40A Khoa k ton
19

Phiu nhp kho s69 MS01-VT.
Ngy 15 thng 11 nm 2000 Q s 1141 TC/Q/CKT.
1/11/1995 ca BTC
H tn ngi giao hng: ng Sn H.
Theo ho n GTGT s 060426 ngy 15 thng 11 nm 2000 ca cng ty TNHH
K Anh KALACO.
Nhp ti kho: Cng trng.

STT Tn,nhn hiu,
quy cch vt t
MS n v
tnh
S lng n gi Thnh tin
Theo
CT
Thc
nhp
1 Knh 5 ly xy
dng
M
2
439,17 439,17 62.100 27.272.457





Cng 27.272.457

Cng thnh tin: Hai mi by triu hai trm by hai nghn bn trm
nm mi by ng chn.
Ngy 15 thng 11 nm 2000
Ph trch cung tiu Ngi giao hng Th kho KT chi tit Th trng n v






kim ton 40A Khoa k ton
20
3.4.2 T chc xut kho vt t.
Phiu xut kho do k ton i lp trn c s s liu ghi trn phiu nhp
kho ca l hng . Do phiu xut kho c vit cng mt lc vi phiu nhp
kho nn th kho s phi k v c phiu nhp v phiu xut cng mt thi
im. Sau k ton i tp hp tt c c chng t c lien quan nh k gi
ln phng ti v ca cng ty k ton vt liu xem xt tnh hp l ca
chng t, lp cc bng k v ghi s chi tit vt t.
Phiu xut kho theo mu nh sau:
Phiu xut kho s 69 MS02/VT
Ngy 15 thng 11 nm 2000 Q s 1141 TC/Q/CKT
Ngy 1/11/1995 ca BTC
.
H tn ngi nhn hng: Nguyn Vn Tin.
a ch: i xy dng s 18 Cng trng trng cng nhn c gii I Ninh
Bnh.
L do xut kho: Xut kho cho thi cng cng trnh trng cng nhn c gii I.
Xut ti kho: Kho cng trng trng cng nhn c gii I
STT Tn, nhn hiu,
quy cch(sp, hh)
MS V
tnh
S lng n
gi
Thnh tin
Theo
CT
Thc
xut
1 Knh 5 ly xy
dng
M
2
439,17 439,17 62.100 27.272.457



Cng 27.272.457


Cng thnh tin(vit bng ch): Hai by triu hai trm by mi hai
nghn bn trm nm mi by ng chn.
Ngy 15 thng 11 nm 2000
Ngi mua hng Th kho KT trng Th trng n v


kim ton 40A Khoa k ton
21
3.5. K ton chi tit vt liu
Cng ty xy dng v pht trin nng thn s dng phng php ghi th
song song hch ton chi tit vt liu:

K ton chi tit vt liu c tin hnh da trn c s cc chng t
sau:
+ Phiu nhp kho( mu 01 VT).
+ Phiu xut kho( mu 02 VT).
Mc d trn thc t vt liu khng c nhp kho nhng th kho ca
i xy dng vn theo di tnh hnh nhp xut vt liu hng ngy trn th kho.
Mu th kho c quy nh r thng nht. Khi nhn cc chng t xut nhp
vt liu th kho phi kim tra tnh hp l hp php ca chng t ri ghi chp
s thc nhp thc xut vo chng t, trn c s s liu trn chng t tin hnh
ghi th kho. Th kho ch theo di vic xut nhp tn vt liu v mt s lng.
Do vt liu ch c mua khi pht sinh nhu cu, mua v bao nhiu xut by
nhiu nn khng c vt liu tn kho. Th kho c m ring cho tng loi vt
liu, nh k em i chiu vi s chi tit vt liu v mt s lng.


S tng hp X,N,T
S chi tit NVL Phiu nhp kho Phiu xut
Th kho
kim ton 40A Khoa k ton
22
Th kho
Tn nhn hiu quy cch: Knh 5 ly xy dng.
n v tnh: m
3

MS:
Kho : Cng trng CNCG I Ninh Bnh - i xy dng s18
Qu IV- 2000

STT Chng t Trch yu Ngy
X-N
S lng
SH NT Nhp Xut Tn
Tn kho 01/10 -
1 69-N 15/11 Mua knh 5 ly
xy dng
15/11 439,17
2 69-X 15/11 Xut kho cho
thi cng
15/11 439,17
..... ...... ...... ....... ........ ........ ...... .......

Tng cng 829,37 829,37

Tn kho 31/12 -


Phng k ton: Thng thng k ton vt liu nhn c cc chng t do k
ton i gi ln. sau khi tin hnh kim tra tnh hp l hp php ca chng t,
k ton chi tit phi ghi vo s chi tit vt liu theo s lng, n gi, thnh
tin. K ton chi tit vt t nh k phi i chiu s liu trn s chi tit vi
s liu trn th kho do th kho i lp, ng thi phi tng hp s liu k
ton chi tit t s chi tit vo bng tng hp xut, nhp, tn kho vt liu theo
tng nhm, loi vt liu.





kim ton 40A Khoa k ton
23
S chi tit vt liu

Tn vt liu: Knh 5 ly xy dng
Qu IV - 2000
Cng ty Din gii TK
/
n
gi
Nhp Xut Tn
SH NT Sl T. tin Sl T. tin Sl Tt
Tn kho
01/10/2000
-
69 15/11 Mua knh 5
ly xy dng
1362 62.100 439,17 27.272.457
69 15/11 Xut kho thi
cng
621 62.100 439,17 27.272.457
.....

....... ........ ..... ...... ...... ...... ..... ........ ... ...
.
Cng

829,37 51.503.877 829,37 51.503.877
Tn kho
31/12
-

Ngy 31 thng 12 nm 2000
Ngi ghi s K ton trng
Trn c s s liu ca cc s chi tit vt liu m cho tng loi vt liu
k ton chi tit ln bng tng hp nhp xut tn c tt c cc loi vt liu trn
cng mt bng , mi loi vt liu chim 1 dng.
3.6. K ton tng hp vt liu.
Cng ty xy dng v pht trin nng thn p dng phng php k
khai thng xuyn hch ton. Cc nghip nghip v kinh t pht sinh c
phn nh hng ngy ln cc bng k, s chi tit,...
Khi i mua vt liu k ton ghi:
N TK 152: Gi ghi trn ho n khng thu + cc chi ph c lin
quan
kim ton 40A Khoa k ton
24
N TK 1331: Thu GTGT u vo.
C TK 1362: Cng ty tm ng cho i xy dng mua vt liu.
Khi xut kho vt liu cho thi cng:
N TK 621: Chi ph NVLTT.
C TK 152: Vt liu xut kho cho thi cng.
Cn nu vt liu hao ht trong bo qun trong nh mc a v chi
ph qun l doanh nghip, ngoi nh mc th th kho phi bi thng. K
ton hch ton nh sau:
N TK 642: Hao ht trong nh mc cho php.
N TK 111: Th kho phi bi thng.
C TK 152: S vt liu thiu ht.
Nu pht hin vt liu tha k ton ghi gim chi ph qun l doanh
nghip.
N TK 152
C TK 642
Nu xut dng cho qun l doanh nghip k ton ghi:
N TK 642
C TK 152
Nu xut vt liu ng h, tng biu k ton ghi:
N TK 4312
C TK 152
Da trn c s cc chng t do k ton i gi ln k ton vl tin
hnh lp cc bng k. Bng k chng t c lp ring cho tng cng trnh l
bng tp hp chng t c phn loi theo nh khon. Bng k chnh l c s
lp cc chng t ghi s. Hin nay do chnh sch mi cng ty giao cho
i xy dng t lo ly khu nguyn vt liu nn ch yu l s dng bng k
TK1362 bn C tp hp chng t nhp mua vt liu. Hu ht cc bng k
u do k ton i lpv gi ln nhng cng c cng trnh bng k chng t
do k ton vt liu lp. Thng thng k ton s tp hp chng t theo di
chi ph ring cho tng cng trnh. Tt c cc chng t pht sinh c lin quan
kim ton 40A Khoa k ton
25
n cng trnh nh phiu nhp, phiu xut, cc ho n, giy tm ng,... c
tp hp trong sut qu trnh thi cng cng trnh. Cc bng k chng t, chng
t ghi s lp cho cng trnh cng c lu trong cp h s . Cp h s
cho tng cng trnh sau khi hon thnh s c bo qun v lu tr ti phng
ti v cu cng ty.

Bng k chng t pht sinh bn c TK 1362 ( Trch )
Qu IV- Cng trnh trng cng nhn c gii I Ninh Bnh

SHCT
Ni dung
Tng
s tin
TK ghi bn N
SCT NTCT TK152 TK1331 TK627
102 04/10 Mua khun
ca cho
cng trnh
1.280.000 1.241.600 38.400


103 05/10 Mua kho
Minh Khai cho
cng trnh
1.360.000 1.319.200 40.800
104 05/10 Mua xi mng 7.040.000 6.400.000 640.000
105 15/10 Np tin
in thoi
213.524 213.524
....... ........ ........... ......... ........ ...... .......
110 15/10 Mua knh 5 ly
cho xy dng
26.654.562 24.231.420 2.423.142
...... ........ ............ ......... ......... ............ .........
118 15/11 Mua knh 5 ly
cho xy dng
29.999.702 27.272.457 2.727.245
...... ...... ......... ........ ......... ........ .......
Cng

1.141.640.712 87.549.000 15.856.
788

Khi xut vt liu cho thi cng th k ton s dng bng k chng t
bn c TK 152 tp hp chng t xut.
Vic nhp xut y ch yu lin quan n 2 TK 152 v TK 1362 v
vy bng k bn c TK1362 v bng k bn c TK 152 c s dng ph
bin nht.

kim ton 40A Khoa k ton
26
Bng k chng t bn c TK152

( Cng trnh trng CNCG I Ninh Bnh)
Qu IV nm 2000

SHCT Ni dung Tng s tin TK i ng N
SH NT TK621 TK ....
62 05/10
Xut ng 48
cho thi cng trnh
4.562.021 4.562.021
63 05/10 Xut khun ca
thi cng trnh
1.241.600 1.241.600
........ ...... ........ ....... ....... .......

67 15/10 Xut knh 5 ly
thi cng cng trnh
24.231.420 24.231.420
........ ....... ........

....... ....... .......
Cng

1.141.640.712 1.141,640.712

Sau trn c s sliu c tp hp trn cc bng k chng
t, k ton tng hp lp cc chng t ghi s v ng k chng t ghi s c
lp ring cho tng cng trnh, s ng k chng t ghi s c lp cho tt c
cc cng trnh ca c cc i xy dng trong cng ty.





kim ton 40A Khoa k ton
27
Chng t ghi s

Ngy 31 thng 12 nm 2000 s: 94

Chng t Din gii TK i ng S tin
S
Cng
ty
NT N C N C
Hon chi ph
cng trnh
trng cng
nhn c gii
Ninh Bnh
152 1.141.640.712
133 87.549.000
1362 1.229.189.712
Cng 1.229.189.712 1.229.189.712



Km theo ....... chng t gc.
K ton trng Ngi lp biu

Chng t ghi s s 95

Ngy 31 thng 12 nm 2000


Chng t Din gii TK i ng S tin
SH NT N C N C
Xut vt t thi
cng cng trnh
trng cng
nhn c gii I
Ninh Bnh
621 1.141.640.712
152 1.141.640.712
Cng

1.141.640.712 1.141.640.712

Km theo ...... chng t gc.

K ton trng Ngi lp biu.
kim ton 40A Khoa k ton
28

Tng cty XD v PTNT s ng k chng t ghi s
Cty XD v PTNT Nm 2000.


Cng ty- GS Din gii TK i ng S tin
NT SH N C N C
...... ....... ......... ....... ...... ...... .......

12/2000 94 Hon chi
ph cng
trnh
trng
CNCG I
Ninh Bnh
152 1.141.640.712
1331 87.549.000
1362 1.229.189.712
12/2000 95 Xut vt
t thi cng
cng trnh
trng
CNCG I
Ninh Bnh
621 1.141.640.712
152 1.141.640.712
......... ....... ........ ...... ...... .......... ........







kim ton 40A Khoa k ton
29
S ci TK 152
Bn N Nm 2000 D u k: 0
CT-GS S tin TK i ng
NT SH TK1362 TK...
......... ...... ......... ....... ......
12/2000 62 78.550.602 78.550.602


12/2000 64 295.549.959 295.549.959


12/2000 66 410.633.307 410.633.307


.......... ........ .............. .......... ..........
12/2000 94 1.141.640.712 1.141.640.12


....... ..... .......... .............. ........
12/2000 146 452.343.458 452.343.458


D cui k:
S ci TK 152
Bn C Nm 2000

CT-GS Tng s tin TK i ng
NT SH TK 621 TK...
...... ........ ............ ........ ....
12/2000 63 78.550.602 78.550.602

12/2000 65 295.549.959 295.549.959

.... ......... ........ ....... ..........
12/2000 95 1.141.640.712 1.141.549.712


........ ......... ........ ...... ..........
12/2000 137 109.206.900 10.206.900


Cng 21.735.890.711 21.735.890.711


kim ton 40A Khoa k ton
30
S ci TK 1362( Trch ct)
Bn c
CT-GS TK i ng ghi bn N
NT SH TK 152 TK1331 TK...
....... ....... ......... ....... ........
12/2000 62 7.550.602 4.884.208

12/2000 64 295.549.959 29.545.995


........ ......... ......... ........ .........
12/2000 94 1.141.640.712 87.549.000

......... ........ .......... ........ .......
12/2000 146 452.343.458 45.234.345

Cng 21.735.890.711 1.478.537.220


S ci TK 621
Bn C
NT S CT
GS
S tin TK i ng
TK154 TK...
12/2000 149 21.735.890.711 21.735.890.711


Cng 21.735.890.711 21.735.890.711





kim ton 40A Khoa k ton
31

S ci TK 621.
Bn N
CT - GS Tng s tin TK i ng ghi C
NT SH TK152 TK ...
12/2000 63 78.550.602 78.550.602

12/2000 65 295.549.959 295.549.959

12/2000 67 410.633.307 410.633.307

........... .......... ........... ............ ............
12/2000 95 1.141.640.712 1.141.640.712

........... ........... ............ .......... .............
12/2000 137 109.206.900 109.206.900


Cng 21.735.890.711 21.735.890.711



3.7 Nhn xt chung v cng tc k ton vt liu cng ty.
Cng ty xy dng v pht trin nng thn l mt doanh nghip tr
nhng cng ty c gng ho nhp vi qu o nn kinh t ni chung v
cc n v trong ngnh xy dng c bn ni ring. Vi s vn u t t, my
mc trang thit b dng cho sn xut cha nhiu, kinh nghim hot ng trn
thng trng cn nhiu hn ch song cng ty t c nhng thnh tch
c bn ng k l sn lng xy lp ngy cng tng, s lng khch hng
ngy cng ln, nhiu hp ng c k kt. Nhng thnh tch m cng ty t
c chng t c nng lc v s c gng vt bc ca ton cng ty: i
kim ton 40A Khoa k ton
32
ng lnh o phi hp cht ch vi cc phng ban v ton th cn b cng
nhn vin. cng ty lun c nhng nh hng ng n v yu cu mc ch,
nhim v trong qun k t chc sn xut, t chc hch ton ph hp vi c
im chung ca ngnh. Bn cnh nhng kt qu t c cng ty vn khng
ngng tip thu tn dng nhng kinh nghim, p dng tin b KHKT vo sn
xut tng nng sut lao ng, h gi thnh sn phm nhng vn m bo
cht lng sn phm cao.
V b my qun l: Cng ty t chc b my tng i hp l, cc
phng ban chc nng phc v c hiu qu, cung cp kp thi v chnh xc cc
thng tin cn thit cho lnh o cng ty trong vic gim st k thut, qun l
kinh t, khoa hc ph hp iu kin hin nay vi yu cu qun l v c im
sn xut kinh doanh ca cng ty.
V t chc b my k ton: Phng ti v ca cng ty c b tr hp
l cht ch, cc cng vic c phn cng mt cch r rng c th ph hp
vi yu cu tng b phn. i ng k ton c nng lc trnh , nhit tnh
trung thc c nhiu kinh nghim trong cng tc k ton, xng ng l cnh
tay c lc cho b my qun l cng ty. Tuy cha c nhng hng dn quy
nh c th r rng v ch k ton mi song b my k ton ca cng ty
vn dng mt cch linh hot v sng to vo iu kin c th ca cng ty.
V h thng s sch chng t k ton: Phng ti v cng ty xy
dng s schvi cch thc ghi chp, phng php hch ton khoa hc hp l
ph hp vi yu cu, mc ch ch k ton p ng y cc thng tin
hu dng i vi tng yu cu qun l ca cng ty v i tng lin quan
khc. phng ti v cng ty p dng hnh thc CT GS thng nht vi
quy nh ca tng cng ty tn dng c nhng u im ca hnh thc k
ton ny l d ghi chp mu s n gin, thun li cho vic c gii ho cng
tc k ton.
L n v kinh doanh xy lp nn chi ph v nguyn vt liu chim t
trng ln ( 70%) gi thnh sn phm xy dng, l yu t trc tip cu thnh
nn gi thnh v thc th sn phm nn vic t chc, gim st, qun l, hch
kim ton 40A Khoa k ton
33
ton vt liu cng ty l rt cn thit. Cng ty d t c mt s u im
nh sau:
+ T chc tt h thng chng t lin quan n nhp xut vt liu.
+ Nhn chung s dng cc TK phn nh tnh hnh nhp xut vt
liu ph hp vi quy nh chung.
+ Tun th nguyn tc nh gi vt liu theo gi vn thc t ca vt
liu.
+ Trnh t tp hp phn loi chng t, gh k ton kh hp l v khoa
hc.
Tuy nhin vn cn mt s hn ch:
+ K ton cng ty s dng TK 1362 hch ton nghip v ng tin
cho cc i l cha hp l bi v i khng phi n v hch ton c lp,
khng c t chc k ton ring( Mc d mi i u c mt k ton nhng
h ch lm nhim v thu thp chng t v x l ban u ). V th cng ty
khng nn s dng TK1362 hch ton cho nghip v ng tin cho cc i
xy dng. C th thay v s dng TK1362 cng ty nn s dng TK141 tm
ng v hch ton nh sau:
N TK141( Chi tit cho tng n v nhn tm ng)
C TK 111,112,...
Thay v hch ton:
N TK 1362( Chi tit cho tngn v nhn tm ng)
C TK 111,112,...
Khi hon ng cc cng trnh cho cc cng ty nn hch ton:
NTK152: Vt liu mua cho thi cng.
N TK 1331: Thu GTGT u vo
C TK141: Hon ng chi ph
Thay v khi hon ng chi ph cng ty hch ton:
N TK 152
N TK1331
C TK 1362
kim ton 40A Khoa k ton
34
Cng ty nn hch ton theo s sau:

TK111,112, ... TK141 TK152 TK621ng

(1) (2) (4)



TK1331
(3)

Ch thch:
(1) ng cho i bng tin.
(2) Hon ng chi ph v vt liu.
(3) Thu GTGT u vo.
(4) Xut vt liu cho thi cng.
Ngoi ra vic theo di hch ton nguyn vt liu l mt phn hnh rt
quan trng m trong ch yu l vic theo di tnh hnh nhp xut tn vt
liu thng qua TK152 v tp hp chi ph tnh gi thnh cng trnh qua TK
621. Nhng trn thc t cng ty khng m s theo di chi tit nguyn vt liu
theo ch tiu NVL chnh, NVL ph, nhin liu... v th vic qun l cng tc
k ton vt liu ti cng ty cha c r rng v c th. Cng ty nn m s
ci TK 152 theo mu sau:
Hin nay ti cng ty quy nh mt thng cc k ton i gi chng t
ln phng k ton mt ln vo cui thng v th cng tc k ton thng thc
hin vo nhng ngy cui thng lm cho cng vic rt dn dp vo cui thng
nht l k ton vt liu. phn phi cng vic mt cch hp l v vic lp
bo co k ton kp thi hn ng thi cng trnh xy ra sai st cng ty nn
quy nh vic chuyn chng t t cc i xy dng nn cng ty theo nh k
t 10 15 ngy 1 ln. ng thi cng ty cng nn gim st cht ch hn i
vi cng tc ny v hin nay vic tp hp chng t gi ln phng ti v ca
cng ty cha c khn trng v nghim tc theo ng quy nh.
kim ton 40A Khoa k ton
35
Kt lun.
K ton vt liu chim mt v tr quan trng trong cng tc k ton
cc n v sn xut. Khng nhng k ton vt liu l mt trong nhng yu t
tnh chnh xc y gi thnh sn phm m cn l mt iu kin qun
l c cht ch mt b phn ti sn lu ng ca n v.

Cng ty xy dng v pht trin nng thn hiu r c vai tr ca
vt liu v hch ton vt liu. Tuy nhin k ton ni chung v k ton vt
liu ni ring thc s tr thnh cng c qun l kinh t gp phn quyt nh
cho s pht trin chung ca ton cng ty th cng ty cn kin ton v t chc
k ton mt cch chnh xc khoa hc m bo ng ch k ton ban hnh
theo quy nh ca BTC.

Sau mt thi gian thc tp ti cng ty thy c nhng mt mnh cng
nh nhng hn ch ca cng tc k ton vt liu em mnh dn xut mt
vi kin ng gp hy vng gp mt phn nh hon thin hn cng tc k
ton vt liu ca cng ty.

H Ni ngy 10 thng 7 nm 2001

Sinh vin thc hin.
L Th Hoi Thanh



kim ton 40A Khoa k ton
36

Ti liu tham kho

1.Gio trnh t chc hch ton k ton.
2. Gio trnh l thuyt kim ton.
3. Gio trnh k ton ti chnh.
4. L thuyt v thc hnh k ton ti chnh.
5. Tp ch k ton.
6. Tp ch kim ton.
...........................................



















kim ton 40A Khoa k ton
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Mc lc
Trang
Li m u 1
Phn 1: c im hot ng kinh doanh v t chc b my
qun l cng ty xy dng v pht trin nng thn
3
1.1Qu trnh hnh thnh v pht trin 3
1.2 T chc b my qun l ca cng ty 5
Phn 2: T chc cng tc k ton ti cng ty xy dng
v pht trin nng thn
7
2.1 B my k ton ti cng ty 7
2.2 Hnh thc k ton cng ty ang p dng 10
Phn 3: T chc k ton vt t cng ty xy dng
v pht trin nng thn
13
3.1 c im vt t ca cng ty 13
3.2 Phn loi vt liu theo yu cu ca cng tc qun l 14
3.3 nh gi vt liu 16
3.3.1 Vi vt liu nhp mua 16
3.3.2 Vi vt liu xut kho 16
3.4 T chc hch ton ban u v vt t 17
3.4.1 T chc nhp vt t 17
3.4.2 T chc xut kho vt t 20
3.5 K ton chi tit vt liu 21
3.6 K ton tng hp vt liu 23
3.7 Nhn xt chumg v cng tc k ton vt liu cng ty 31
Kt lun 35
Ti liu tham kho 36



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