z

Bo co: K ton vn bng tin ti Cty TNHH Bch Vit

Mc lc

GII THIU TI..............................................................................................................3 1/ L do chn ti:..............................................................................................................3 2/ Mc ch nghin cu:.......................................................................................................4 3/ i tng nghin cu:....................................................................................................4 4/ Phng php nghin cu:....................................................................................................4 5/ Phm vi cu ti:.............................................................................................................5 PHN1:....................................................................................................................................6 1.1/ Qu trnh hnh thnh v pht trin ca cng ty TNHH Bch Vit:...............................6 1.1.1/ S lc v s hnh thnh v pht trin ca Cty TNHH Bch Vi t:......................6 1.1.2/ Chc nng v nhim v ca Cty TNHH Bch Vit:..........................................7 1.2/C cu t chc b my qun l ca Cty:......................................................................8 1.2.1/ T chc b my qun l:.......................................................................................8 1.2.2/ Mi quan h gia cc b phn trong cng ty:.....................................................12 1.2.3/ T chc sn xut kinh doanh Cty:...................................................................12 1.3/ Cc nhn t nh hng n hot ng SXKD ca Cty trong thi gian qua:...................................................................................................................................14 PHN 2..................................................................................................................................16 2.1/ T chc b my k ton:............................................................................................16 2.1.1/ T chc nhn s trong phng k ton:..................................................................16 2.4/ T chc h thng s k ton:......................................................................................25 3.4.3.4/ K ton khu hao TSC:.................................................................................37 3.4.3.5/ K ton sa cha ti sn c nh:...................................................................37

GII THIU TI 1/ L do chn ti:

Vi s chuyn i sang nn kinh t th trng, cc doanh nghip ang gp s cnh tranh gay gt v ngy cng r nt, i hi cc DN phi lun lun nhn thc, nh gi c tim nng ca DN mnh trn th trng c th tn ti, ng vng v ngy cng pht trin, t c iu th K ton l mt b phn khng th thiu trong vic cu thnh DN. C th ni K ton l mt cng c c lc cho nh qun l, n khng ngng phn nh ton b ti sn, ngun vn ca DN m n cn phn nh tnh hnh chi ph, li nhun hay kt qu ca tng cng trnh cho

nh qun l nm bt c. Bn cnh i hi DN phi c s chun b cn nhc thn trng trong qu trnh sn xut KD ca mnh. Hot ng KD trong nn kinh t th trng i hi phi c s qun l cht ch v vn v vn m bo cho vic s dng vn mt cch hiu qu nht, hn ch n mc thp nht tnh trng ng vn hoc thiu vn trong KD t m bo hiu qu KD ti u nht. V vy khng th khng ni n vai tr ca cng tc hch ton k ton trong vic qun l vn, cng t vn bng tin ng vai tr v l c s ban u, ng thi theo sut qu trnh sn xut KD ca cc DN. Xt v tm quan trng v tnh cp thit ca k ton vn bng tin nn ti chn ti ny nghin cu trong qu trnh thc tp ngh nghip ti Cty TNHH Bch Vit. 2/ Mc ch nghin cu: - vn dng nhng l thuyt tip thu c trng vo thc tin nhm cng c v nng cao nhng kin thc hc. - Tm hiu cng tc k ton vn bng tin ti cng ty TNHH Bch Vit. - a ra nhng nh gi nhn xt v thc t cng tc k ton vn bng tin ti Cty. Bc u xut mt s bin php gp phn hon thin cng tc hch ton k ton vn bng tin ti Cty nhm nng cao hiu qu hot ng sn xut. 3/ i tng nghin cu: i tng nghin cu ca ti ny l Cng tc k ton vn bng tin ti cng ty TNHH Bch Vit, cc chng t, ti liu lin quan n tin mt, tin gi ngn hng, tin ang chuyn ca thng 8 nm 2008 v cc thng tin bng cn i k ton, bo co kt qu KD ca nm 2005, 2006, 2007 v cc thng tin khc lin quan n Cty TNHH Bch Vit.

4/ Phng php nghin cu: hon thnh chuyn tt nghip ny ti s dng cc phng php: - Phng php phng vn trc tip: l phng php hi trc tip nhng ngi cung cp thng tin, d liu cn thit cho vic nghin cu ti. Phng php ny s dng trong giai on thu thp nhng thng tin cn thit v nhng s liu th c lin quan n ti. - Phng php thng k: l phng php lit thng k nhng thng tin, d liu thu thp c phc v cho vic lp cc bng phn tch. - Phng php phn tch KD: l phng php da trn nhng s liu c sn c sn phn tch nhng u, nhc im trong cng tc KD nhm hiu r hn cc vn nghin c t tm ra nghuyn nhn v gii php khc phc. - Phng php so snh: l phng php da vo nhng s liu c sn tin hnh so snh, i chiu v s tng i v tuyt i, thng l so snh gia hai nm lin k tm ra s tng gim ca gi tr no , gip cho qu trnh phn tch KD cng nh cc qu trnh khc. - Phng php hch ton k ton: L phng php s dng chng t, ti khon s sch h thng ha v kim sot thng tin v cc nghip v kinh t ti chnh pht sinh. y l phng php trng tm c s dng ch yu trong hch ton k ton. Ngoi ra ti cn s dng mt s phng php kinh t khc. 5/ Phm vi cu ti: Ti cng ty, hng ngy cc nghipv kinh t ni chung v nghip v k ton vn bng tin ni ring pht sinh rt nhiu v phc tp.Tuy nhin do gii hn v thi gian v trnh ca bn thn cng nh quy m ca ti ny ti ch tptrung nghin cu cc nghip v k ton vn bng tin trn c s s liu thu thp c thng 8 nm 2008.

PHN1: KHI QUT CHUNG V CNG TY TRCH NHIM HU HN BCH VIT 1.1/ Qu trnh hnh thnh v pht trin ca cng ty TNHH Bch Vit: 1.1.1/ S lc v s hnh thnh v pht trin ca Cty TNHH Bch Vi t: Vo ngy 01/1/2000 Cty c thnh lp theo quyt nh s 3160/ Q UB ca UBND tnh Tha Thin Hu. Tri qua 8 nm ht ng, vi nhiu kh khn v th thch Cty dn dn n nh v ngy cng khng nh v th ca mnh trn th trng. Cty khng ngng phn u nhm t c yu cu, k hoch KD 1 cch tt nht.

Giai on t nm 2000-2003: tnh hnh Cty trong giai on ny gp rt nhiu kh khn, ngun vn KD t, ch yu KD bng ngun vn ca Cty m. n nm 2004, tri qua 3 nm hot ng tuy Cty c rt nhiu c gng nhm hon thin b my t chc ca Cty. n thi im ny Ban lnh o Cty mnh dn xc nh phng hng kinh doanh ca cng ty l xy dng thi cng cc cng giao thng, xy dng cc cng trnh cng nghip, dn dng, thy li, cu ng v mt s dch v khc lm mt hng KD ch cht ca Cty. ngy cng pht trin mnh hn trong lnh vc xy dng, to thm cng n vic lm cho CBCNV, Ban lnh o Cty mnh dn tham gia u thu thi cng cc cng trnh xy dng dn dng c quy m ln v v thit k cc cng trnh khc . Cng ty c t chc theo hnh thc Cy TNHH mt thnh vin, hch ton kinh t c lp, c t cch php nhn v c m ti khon ti CN Ngn hng Cng Thng Ph Bi Hng Thy v c khun du ring hot ng. Tr s chnh ca cng ty ng ti Khu 7- th trn Ph Bi - huyn Hng Thy - tnh Tha Thin Hu. in thoi cng ty: 054.863860 Fax: 054.861600 M s thu: 33003485870021 1.1.2/ Chc nng v nhim v ca Cty TNHH Bch Vit: a/ Chc nng: - T chc tham gia u thu xy dng cc cng trnh xy dng trong tnh. - m bo v pht trin ngun vn c giao.

- To cng n vic lm cho ngi lao ng. b/ Nhim v: T khi thnh lp Cty c giao quyn ch ng trong KD. Cty c ti khon v con du ring, t hch ton c lp, do Cty c nhim v xy dng, t chc nghin cu v thc hin k hoch KD ca mnh, thc hin cc bin php bo m nhu cu cung cp nguyn vt liu cho cc cng trnh thi cng m rng hng pht trin. Qun l s dng vn lu ng, ti sn vt t theo ng ch chnh sch hin hnh ca Nh nc, ch k ton chnh xc, y , kp thi. Thc hin cc ngha v thu, bo him v cc ngh v khc theo quy nh ca Nh nc. S dng c hiu qu cc ngun vn ca Cty, gim chi tiu KD em n mc thp nht, khng ngng tng ngun vn t c pht trin KD. Thc hin tt chnh sch cn b, c k hoch nng cao trnh cn b cng nhn vin, nng cao i sng vt cht tinh thn cho ngi lao ng. 1.2/C cu t chc b my qun l ca Cty: 1.2.1/ T chc b my qun l: * Gim c: + L ngi iu hnh ton b hot ng KD theo chin lc ca Ch tch hi ng qun tr vch ra, l ngi i din php nhn ca Cty. + L ngi ra quyt nh v chu trch nhim v hot ng SXKD ca Cty trc php lut.

+ Ph trch cng tc t chc cn b v b my qun l, cc b phn sn xut, thi cng, b tr sp xp nhn s. * Ph gim c k thut: + Tham mu cho gim c Cty trong cng tc qun l v iu hnh v mt k thut. + iu hnh ch o cc i thi cng, chu trch nhim chnh vi ch u t v cht lng, k, m thut cng nh tin thi cng cng trnh. + Thit k, gim st cc cng trnh. * Ph gim c ni chnh: + Tham mu cho gim c Cty trong cng tc qun l v iu hnh Cty v mt qun l ni chnh ca Cty. + T chc, sp xp cc hot ng lin quan n cng tc nhn s, ti chnh, k ton. * Phng k hoch, k thut v qun l cng trnh: + Tham mu cho gim c Cty trong cng tc t chc hot ng ca phng, thc hin cng tc thi cng, t vn thit k, t vn gim st v mt k thut cc sn phm cng trnh xy lp . + Chu trch nhim vi gim c v khu qun l cht lng, k, m thut, cht lng cng trnh, tin thi cng, ln khi lng thanh ton kp thi vi ch u t. + Kim tra cht lng vt liu trc khi a vo cng trnh, m bo theo yu cu thit k. + Thc hin cng tc tip th, u thu, nhn thu, hp ng vi bn A, hp ng ni b. + Kim tra h s d thu, tham mu cho gim c quyt nh gi u thu.

+ Tham mu cho lnh o lp k hoch iu ng cc phng tin, thit b c chng do Cty qun l, lp phng n mua sm mt s my mc, thit b c chng m cc n v trc thuc khng th mua sm. * Phng k ton: + Tham mu cho gim c trong cng tc qun l, s dng v iu tit ngun vn cng ty t hiu qu nht, thc hin nguyn tc t chnh theo lut nh. + Kim tra n c v trc tipthamgia cng cc n v i chiu thu hi cng n, thanh quyt ton cng trnh. + Kim tra ghi chp s sch ng ch k ton, qun l k ton thng k nh k, c i th chi v hch ton li l. + Gim st v qun l ton b ti sn, kim tra tnh hnh thc hin khoch sn xut kinh doanh, phn tch hot ng sn xut KD thng qua vic ghi chp tnh ton v phn nh chnh xc v tnh hnh s dng ti sn, vt t, tin vn ca Cty. + Lp v tng hpk hoch bo co ti chnh nm vi cptrn. * Phng t chc hnh chnh: + Tham mu cho gim c trong Cty trong vic thc hin lut lao ng, ,qun l cn b cng nhn vin, theo di lu tr h s ti liu ngi lao ng + Gip gim c thc hin cc ch chnh sch i vi ngi lao ng v ng vin cn b cng nhn vin lao ng trong cng ty. + Lp k hoch o to tuyn dng, b tr nhn s trong cng ty m bo ph hp cc yu cu nhim v ca Cty. + T chc, kim tra, ph bin an ton lao ng trong thi cng. + xut phng n tr lng theo ch quy nh ca Nh nc v kim

tra vic chi tr lng i vi CBCNV. + Qun l khun du, tipnhn,chuyn giao, lu tr cng vn ti liu. * Ch huy cng trng: + T chc thi cng, theo di cc bin php, k thut v mt bng thi cng, kim tra cng vic ca gim st k thut. + Chu trch nhim qun l, iu hnh mi hot ng ca cng trng, nhn vin trong ban ch huy cng trng chu s phn cng lnh o trc tip ca ch huy cng trng. + Kim tra bo h lao ng v an ton lao ng ca nhn vin, cng tc bo m an ton vt t, cng tc v sinh mi trng + T chc tt cng tc nghim thu tng phn, nghim thu bn giao, thng xuyn phn hi cc thng tin ti cng trnh ln gim c Cty c nhng bin php tt nht cho tng cng vic c th. * i trung i thi cng: + Qun l cc cng trnh ang thi cng. + T chc thi cng ng thit k c duyt, m bo cht lng, kch thc hnh hc, v sinh mi trng, an ton lao ng, s dng my mc thit b hp l, ng b v trnh lng ph, va y nhanh tin , va gp phn c bn quyt nh cht lng cng trnh. S t chc b my qun l ca Cty:

(S 1: S t chc b my cng ty TNHH Bch Vit) Ghi ch: : Quan h ch o : Quan h h tr

1.2.2/ Mi quan h gia cc b phn trong cng ty: Trong cng ty TNHH Bch Vit c cc mi quan h sau: 3 Mi quan h t vn tham mu: l mi quan h gia cc phng ban chc nng v gim c. Cc phng ban c nhim v tham mu, gip vic cho gim c trong qun l, iu hnh cng vic. 4 Mi quan h ch huy: l mi quan h gia cc phng ban vi nhau, l mi quan h cng cp, khng phc tng, khng lnh o m ch phi hp vi nhau hon thnh cc cng vic thuc chc nng ca mnh. 5 Mi quan h chc nng: l mi quan h gia cc phng ban v i. Ngha l cc phng ban vi chc nng c th ca mnh phi hng dn cho i nhng cng vic trong chc nng ca mnh nh cc phng ban tham mu cho n v trng v vic lp k hoch thi cng, bn php t chc thi cng, k hoch cung ng my mc thit b v lao ng hon thnh cc cng trnh ca Cty. 6 Mi quan h ng cp: l mi quan h gia cc i, c cng quyn hn, quyn lc nh nhau, phi hp vi nhau hon thnh cc cng trnh thi cng xy lp. 1.2.3/ T chc sn xut kinh doanh Cty: Hnh thc sn xut KD m Cty ang thc hin gm c nhn thu v u thu, Sau khi k kt hp ng kinh t vi ch u t (bn A), cty tin hnh thc hin hp ng xy lp. Cn c vo tnh cht, c im tng loi cng trnh v tng loi cng vic, Cty giao cho cc n v ph hp vi cng trnh v phn vic . Vic kim tra, ch o tin , k thut, s dng vn, tham gia nghim thu k thut, nghim thu thanh ton khi lng u do cc phng chc nng m nhim. Cc phng chc nng phi phi hp cht ch vi nhau m bo khng xy ra tnh trng thiu vt t, my mc thit b thi cng, m bo tin , cht lng cng trnh nh hp ng kinh t k kt vi

ch u t. V vt t Cty ch yu giao cho phng k hoch v cc i thi cng mua ngoi theo yu cu thi cng. V my mc thit b thi cng:Chng loi my mc thi cng ca Cty kh phong ph mc d h s hao mn cao nhng vn p ng tt yu cu thi cng. Cc n v thng qua phng k hoch ng k v iu phi i vi cc thit b my mc c chng, my mc c gi tr ln, cc thit b cn li cc n v hp ng trc tip vi n v thi cng c gii thc hin. Ngoi ra Cty cng tin hnh thu my mc thit b nu thiu hoc nhn thy thun tin cho vic thi cng nhm m bo cho tin thi cng t yu cu. V nhn cng: Cty ch yu s dng nhn cng thu bn ngoi,trong trng hp cng trnh qu gp rt hoc nhn cng bn ngoi khng m ng ni th i hi phi cn thm s hp tc ca cn b k thut Cty Khi kt thc hp ng xy lp, Cty trc tip t chc quyt ton, thanh l hp ng, bn giao cng trnh, chu trch nhim trc php lut v kt qu v qu trnh thc hin hp ng, phi hp vi cc n v trc thuc thanh ton, thu hi cng n v ti khon ca Cty. Cc n v trc thuc trc tip lp th tc cho vic thanh quyt ton, tng nghim thu, thanh l hp ng, bn giao cng trnh, ng thi chu trch nhim chnh trong vic thu hi cng n. V cng tc bo hnh cng trnh: n v trc thuc c giao nhm v chu trch nhim trc tip thc hin v chu chi ph, Cty kim tra gim st cng tc bo hnh v ch o t chc thc hin cng tc ny khi cn thit.

1.3/ Cc nhn t nh hng n hot ng SXKD ca Cty trong thi gian qua: 1.3.1/ Cc nhn t bn trong: Ti cng ty ti nguyn nhn s l yu t ht sc quan trng ca mt DN, l mt trong cc yu t quyt nh s thnh cng DN. Do , ngoi vic khng ngng nng cao nng lc, trnh nghip v cho cn b cng nhn vin Cty cn quan tm n i sng vt cht, tinh thn cho nhn vin. Cc cn b trong Cty c t duy c lp sng to, c t cch o c tt, lun hon thnh nhim v c giao Bn cnh cc mt t c trong cng tc t chc, qun l cn b cng nhn vin, Cty ch trng n vic trang b cc my mc, thit b, phng tin vn ti phc v cho hot ng sn xut KD ngy cng tt hn. 1.3.2/ Cc nhn t bn ngoi: Cc cng trnh xy dng cu ng cc x thuc huyn Hng Thy qun l u do Cty xy dng , ngoi ra cc cng trnh xy dng ln trong tnh thnh ph Cty u khng ngi khi tham gia k kt hp ng Do vy,Mi trng KD bn ngoi cng c nh hng tc ng mt phn n tnh hnh SXKD ca Cty, cc ch chnh sch ca nh nc cng c phn nh hng tc ng n tnh hnh SXKD ca Cty. 1.4/ nh gi khi qut hot ng SXKD cu Cty trong thi gan qua: Bng1: Bng tng hp mt s ch tiu phn nh kt qu hot ng sn xut kinh doanh ca Cty trong thi gian qua:
Stt So

2006 +/1 Doanh thu Trong : Doanh thu hng xut khu Li nhun trc thu Li nhun sau thu Tng vn kinh doanh bnh qun Tng vn ch s hu bnh qun Tng s lao ng Thu nhp bnh qun Tng np ngn sch Cc sn phm ch yu - Sn phm A - Sn phm B ng 5.644.353.532 12.101.745.276 7.404.296.521

2 3 4 5 6 7 8 9

ng ng ng ng ngi ng ng

4.162.353.819 3.162.353.819 18 1.746.572

1.803.808.033 1.803.808.033 24 2.425.412

9.207.563.527 6.207.563.527 32 2.912.236

PHN 2 T CHC K TON TRONG CNG TY TNHH BCH VIT

2.1/ T chc b my k ton: 2.1.1/ T chc nhn s trong phng k ton: S t chc b my k ton ti Cty:

Ghi ch:

Quan h ch o Quan h phi hp (S d 2: S t chc b my k ton ti Cty)

Chc nng v nhim v ca tng phn hnh k ton: * K ton trng: - Chc nng: + Thc hin cc quy nh ca php lut v k ton, ti chnh trong ton Cty + T chc iu hnh b my k ton theo quy nh ca lut k ton.

+ Thu thp, x l, kim tra, phn tch v cung cp thng tin kinh t, lp bo co ti chnh. - Nhim v: + Kim tra gim st cc khon thu, chi ti chnh, cc ngha v thu, np ngn sch, thanh ton n, kim tra vic qun l, s dng ti sn v ngun vn hnh thnh ti sn, pht hin v ngn nga cc hnh vi vi phm php lut v ti chnh, k ton. + m bo cung cp thit b, my mc, vt t tin lng theo ng k hoch v thi gian thi cng. + Thanh ton vi ch u t khi c khi lng nghim thu giai on v quyt ton cng trnh, theo di tin thc hin k hoch ca Cty, b tr nhn lc ph hp, y . - Bo co: bo co trc tip vi gim c * K ton thanh ton: - Chc nng: + Theo di cc khon thu chi tin mt ca Cty. - Nhim v: + M s k ton qu tin mt, ghi chp hng ngy lin tc theo trnh t pht sinh ca cc khon thu, chi, xut, nhp qu tin mt, ngoi t v tnh ra s tn qu mi thi im. + Nm v hiu r c ni dung cc khon chi ph, khng c s ton trng lp. - Bo co: bo co trc tip vi k ton trng * K ton ngn hng, cng n: - Chc nng: + Theo di ton b cc pht sinh v tin gi, hp ng cp bo lnh cc cng trnh ang thi cng.

+ Theo di cc khon n phi thu, phi tr tnh hnh thanh ton cc khon n phi thu ca n v vi khch hng v cc cng trnh hon thnh bn giao v quyt ton vi ch u t, cc khon n tm ng v n khc. - Nhim v: + Trc tip giao dch vi ngn hng, nhn tin, chuyn tin, i chiu s d hng ngy. + Hch ton chi tit cho tng i tng cng n, theo tng ni dung phi thu, phi tr v ghi chp theo tng ln thanh ton. + Bo co tnh hnh cng n, i chiu cng n vi khch hng, cn c theo hp ng kt thc thu hi cng n. - Bo co: bo co trc tip vi k ton trng * K ton vt t, gi thnh: - Chc nng: + Qun l ton b vt t ca cc cng trnh, kim tra thng xuyn vic xut nhp vt t, chi tit tng cng trnh + Tp hp ton b chng t, chi ph mua vt t. + Theo di chi ph cc cng trnh ang thi cng. - Nhim v: + Tphp chi tit cc chng t + Theo di s pht sinh hng ngy + n theo di trc tip ti cng trnh xc nhn khi lng thc t - Bo co: bo co trc tip vi k ton trng * K ton tng hp: - Chc nng: Kim tra tng hp ton b cc hot ng kinh doanh ca ton Cty. - Nhim v: + Thc t kim tra cc chng t, d liu a vo chng trnh k ton,

m bo tnh chnh xc ca s liu. + X l li ca chng trnh k ton - Bo co: bo co trc tip vi k ton trng * Th qu: - Chc nng: + Qun l cc khon tin mt ca Cty. - Nhim v: + Chu trch nhim qun l v nhp xut qu tin mt. Hng ngy th qu kim k s tin mt thc t, i chiu vi s liu qu tin mt v s k ton tin mt, nu c chnh lch k ton v th qu phi kim tra li xc nh nguyn nhn v kin ngh bin php x l chnh lch. + M s thu chi chi tit cho tng cng trnh i chiu s liu hng thng. - Bo co: bo co trc tip vi k ton trng 2.1.2/ T chc cng tc k ton: - Vi c im ca m hnh DN c quy m va v nh, phm vi hot ng sn xut kinh doanh tng i tp trung trn mt a bn nht nh, c kh nng m bo lun chuyn chng t cc b phn c nhanh chng kp thi Cty p dng m hnh b my k ton tp trung. - Phng php hch ton ti Cty: Cty dng phng php nhp trc, xut trc tnh gi nguyn vt liu. Khu hao ti sn c nh theo ng thng 2.2/ T chc chng t k ton: Bng danh mc cc chng t s dng ti Cty:
Stt 1 Lun chuyn qua cc b phn 2 3 4

Phiu thu tin mt Phiu chi tin mt Giy ngh tm ng Giy thanh ton tin tm ng

01-TT

03

K ton trng, Gim c K ton trng, Gim c K ton trng, Gim c K ton thanh ton K ton trng,

Ngi np tin Th qu K ton thanh ton K ton trng, Gim c

Th qu Ngi nhn tin Th qu Ngi nhn tin Ngi tm ng

2 3

02- TT 03-TT

03 01

04-TT`

01

Th qu

Giy ngh thanh ton Bng kim k

05-TT`

01

Gim c(ngi y quyn duyt )

K ton thanh ton

Th qu

Ngi ngh

qu(dng cho VND)

08a-TT

02

Th qu

K ton qu

K ton trng Ngi giao hng Th kho

Gim c

Phiu nhp kho

01-VT

03

K ton vt t, hng Th trng ha K ton vt t, hng ha n v B phn s dng

Th kho Th trng n v

Phiu xut kho Bin bn kim

02-VT

03

nghim vt t, cng c, sn phm, hng ha Bng k mua hng Bng chm cng Bng thanh ton tin lng Hp ng giao khon Bin bn nghim thu(thanh l) hp

03-VT

02

K ton vt t

Ngi giao hng Gim c Gim c Gim c Phng k hoch Bn nhn khon

Phng, ban k ton

Th trng n v

10 11 12 13 14

06-VT 01aLTL 02LTL 08LTL 09LTL

02 01 01 03 04

K ton trng Ph trch b phn K ton trng Ngi nhn khon Bn giao khon

K ton tin lng K ton thanh ton Phng k ton

Th qu

ng giao khon Bng thanh ton tin thu ngoi Bin bn giao nhn TSC Bin bn thanh l TSC Bin bn kim k TSC Ha n gi tr gia tng 07LTL 01TSC 02TSC 05TSC 01GTKT3LL

15 16 17 18

01 02 01 01

K ton trng K ton trng bn nhn Ban thanh l Ban kim k

Gim c Gim c bn nhn K ton trng K ton trung Th trng n v

Gim c Gim c

19

03

Ngi bn hng

* Nhn xt: H thng chng t trn rt ph hp vi quy m hot ng KD ca cng ty hin nay. 2.3/ T chc h thng ti khon: Bng danh mc ti khon s dng ti Cty:
Stt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Tin mt Tin Vit Nam Tin gi Vit Nam Tin Vit Nam Phi thu ca khch hng Phi thu ca ngi mua v ngi giao thu ng trc ca ngi mua Thu GTGT c khu tr Thu GTGT c khu tr ca hng ha, dch v Thu GTGT c khu tr cahng ha, dch v Thu GTGT c khu tr Tm ng Chi ph tr trc Chi ph tr trc Chi ph ch kt chuyn Th chp, k qu k cc ngn hn Nguyn liu, vt liu Cng c, dng c Cng c, dng c Cp 1 111 112 1121 131 1311 1312 133 1331 13311 133111 141 142 1421 1422 144 152 153 1531 S hiu ti khon Cp 2 Cp 3 1111 Cp 4

20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64

Chi ph sn xut kinh doanh d dang Ti sn c nh hu hnh Nh ca, vt kin trc My mc thit b Phng tin vn ti truyn dn Thit b dng c qun l Hao mn ti sn c nh Hao mn TSC hu hnh Phi tr cho ngi bn Phi tar cho ngi bn Tr trc cho ngi bn Thu v cc khon phi np Nh nc Thu GTGT phi np Thu GTGT u ra Thu GTGT u ra phi np Thu thu nhp doanh nghip Phi tr cng nhn vin Phi tr ni b Phi tr, phi np khc Kinh ph cng on Bo him x hi Bo him y t Phi tr, phi np khc Ngun vn kinh doanh Qu u t pht trin Qu u t pht trin Qu d phng ti chnh Qu tr cp mt vic lm Li cha phn phi Li nm trc Li nm nay Qu khen thng, phc li Qu khen thng Qu qu li Doanh thu bn hng Doanh thu bn hng ha Doanh thu bn sn phm Chi ph nguyn liu, vt liu trc tip Chi ph nhn cng trc tip Chi ph sn xut chung Chi ph vt liu Chi ph dng c sn xut Chi ph dch v mua ngoi Chi ph bng tin khc Gi vn hng bn Chi ph qun l doanh nghip

154 211 2112 2113 2114 2115 214 2141 331 3311 3312 333 3331 33311 333111 3334 334 336 338 3382 3383 3384 3388 411 414 4141 415 416 421 4211 4212 431 4311 4312 511 5111 5112 621 622 627 6272 6273 6277 6278 632 642

65 66 67 68 69 70 71 72 73 74

Chi ph nhn vin qun l Chi ph dng vn phng Chi ph khu hao TSC Thu, ph v l ph Chi ph bng tin khc Thu nhp hot ng ti chnh Cc khon thu nhp bt thng Chi ph hot ng ti chnh Chi ph bt thng Xc nh kt qu kinh doanh

6421 6423 6424 6425 6428 711 721 811 821 911

* Nhn xt: H thng ti khon trn rt ph hp vi Cty, h thng ti khon trn phn nh c ton b hot ng tnh hnh ti chnh ca cng ty. 2.4/ T chc h thng s k ton: 2.4.1/ S t chc k ton: Hnh thc k ton ca Cty p dng l hnh thc Nht k chng t v hch ton hng tn kho theo phng php k khai thng xuyn. Hnh thc k ton ca Cty c biu din qua s sau:

Ghi ch:

Ghi hng ngy Ghi cui thng Quan h i chiu kim tra

(S 3: S trnh t hch ton theo hnh thc Nht k chng t) Hng ngy, cn c vo cc chng t gc, cc bng phn b c kim tra ly s liu ghi trc tip vo cc nht k chng t hoc bng k c lin quan. Cc nht k chng t c ghi cn c vo bng k, s chi tit, cui thng phi chuyn s liu tng cng ca bng k, cc bng phn b vo Nht k chng t. Cui thng kha s, cng s liu trn cc nht k chng t, kim tra i chiu s liu trn cc Nht k chng t vi cc s k ton chi tit c lin

quan v ly s liu tng cng ca cc nht k chng t ghi trc tip vo s ci. i vi cc loi chi ph sn xut, kinh doanh pht sinh nhiu ln hoc mang tnh cht phn b, cc chng t gc trc ht c tp hp v phn loi trong cc bng phn b, sau ly s liu kt qu ca bng phn b ghi vo cc Bng k v Nht k chng t lin quan. i vi cc chng t c lin quan n cc S v th k ton chi tit th c ghi trc tip vo cc s, th c lin quan. Cui thng cng cc s hoc th k ton chi tit v cn c vo s hoc th k ton chi tit lp cc bng tng hp chi tit theo tng ti khon i chiu vi s ci. S liu tng cng s Ci v mt s ch tiu chi tit trong Nht k chng t, bng k v cc bng tng hp chi tit c dng lpbo co ti chnh. 2.4.2/ Cc loi s s dng trong Cty: Nhng loi s sch ch yu c s dng ch yu trong Cty l: 7 Nht k chng t 8 Bng k 9 S ci 10 S hoc th k ton chi tit 3.4/ T chc cc phn hnh k ton trong Cty: 3.4.1/ T chc hch ton k ton vn bng tin: 3.4.1.1/ Khi qut chung: Tin mt l khon tin tn ti qu can v, tin gi ngn hng, tin ang chuyn. Bao gm tin Vit Nam(k c ngn phiu), ngoi t, vng bc, qu. * n v tin t s dng: Vit Nam ng. * Cc trng hpthu tin: - Thu tin do doanh thu bn hng - Thu tin do hon tm ng

- Thu tin do khch hng tr n - Thu tin do khch hng tr tin trc - Thu do rt tin ngn hng nhpqu tin mt - Thu khc * Cc trng hp chi tin: - Chi tin do tm ng cho cn b cng nhn vin. - Chi tin tr lng cho cng nhn vin - Chi do mua cng c dng c, ti sn c nh, nguyn vt liu. - Chi tin tr n khch hng, npthu, phi tr khc . 3.4.1.2/K ton tin mt: 3.4.1.2.1/ k ton thu tin mt: * K ton thu tin mt do bn hng: a/ Chng t s dng: 11 Phiu thu tin mt (Bin lai thu tin, bng k) 12 Ha n bn hng (Ha n GTGT) 13 Hp ng mua bn (nu c) 14 Cc chng t c lin quan b/ Quy trnh lun chuyn chng t:

Np tin

Vit phiu thu

Nhn tin

*K ton thu tin mt do hon ng: a/ Chng t s dng: 15 Phiu thu tin mt (Bin lai thu tin, bng k)

16 Cc chng t c lin quan b/ Quy trnh lun chuyn chng t:

Np tin K K *K ton thu tin mt do thu n khch hng: a/ Chng t s dng: 17 Phiu thu tin mt (Bin lai thu tin, bng k) 18 Cc chng t c lin quan b/ Quy trnh lun chuyn chng t: Ngi np tin Vit phiu thu 3.4.1.2.1/ K ton chi tin mt: Kim tra k K

Thu tin

Thu tin

* K ton chi tin mt do chi mua nguyn vt liu: a/ Chng t s dng: 19 Phiu chi tin mt 20 Ha n GTGT ca ngi bn 21 Bng k mua hng 22 Cc chng t vn chuyn 23 Bin bn nghim thu Nguyn vt liu 24 Cc chng t khc c lin quan b/ Quy trnh lun chuyn chng t: Nhn tin Vit phiu Kim tra v s K * K ton chi tin mt do chi tm ng cho nhn vin: a/ Chng t s dng: 25 Giy tm ng 26 Phiu chi tin mt (Bin lai chi tin, bng k) 27 Cc chng t khc c lin quan b/ Quy trnh lun chuyn chng t: K Chi tin

Ngi ng tin K K * K ton chi tin mt do tr n khch hng, tr lng:

Chi tin

a/ Chng t s dng: 28 Phiu chi tin mt (Bin lai thu tin, bng k): 29 Cc chng t khc c lin quan b/ Quy trnh lun chuyn chng t: Ngi nhn tin Kim tra k K Chi tin

3.4.1.3/K ton tin gi ngn hng: 3.4.1.3.1/ K ton thu tin gi ngn hng: * K ton thu tin gi ngn hng do khch hng tr n: a/ Chng t s dng: 30 Giy bo C 31 Bng sao k ca ngn hng 32 Cc giy t c lin quan b/ Quy trnh lun chuyn chng t:

Bo c

Kim tra

Vo s

* K ton thu tin gi ngn hng do thu tm ng: a/ Chng t s dng: 33 Giy bo c 34 Bng sao k ca ngn hng 35 Cc giy t c lin quan b/ Quy trnh lun chuyn chng t:

Bo c Kim tra * K ton thu tin gi ngn hng do khch hng tr n: a/ Chng t s dng:

36 Giy bo c 37 Bng sao k ca ngn hng 38 Cc giy t c lin quan b/ Quy trnh lun chuyn chng t:

Bo c Kim tra Vo s K 3.4.1.3.1/ K ton chi tin gi ngn hng: * Chi tin gi ngn hng cho vic mua nguyn vt liu, cng c dng c: a/ Chng t s dng: 39 y nhim chi 40 Cc chng t c lin quan b/ Quy trnh lun chuyn chng t:

Vit y nhim chi

Kim tra

Vo s

* Chi tin gi ngn hng cho vic tr n ngi bn: a/ Chng t s dng: 41 y nhim chi 42 Cc chng t c lin quan b/ Quy trnh lun chuyn chng t:

Vit y nhim chi Kim tra 3.4.2/ T chc k ton vt t v cng c: 3.4.2.1/ Khi qut chung:

Vo s

- Nguyn vt liu l l nhng i tng lao ng mua ngoi hoc t ch bin cn thit trong qu trnh sn xut ca doanh nghip - Cng c dng c l nhng t liu lao ng khng cc tiu chun v gi tr v thi gian s dng quy nh i vi TSC. * Phn loi vt t v dng c: a/ Phn loi vt liu: 43 Nguyn vt liu chnh: l nhmng nguyn vt liu khi tham gia vo qu trnh sn xut n cu thnh thc th chnh ca sn phm 44 Vt liu ph: l nhnh b phn vt liu khi tham gia vo qu trnh sn xut khng cu thnh thc th chnh ca sn phm. 45 Nhin liu: l mt loi vt liu ph nhng c tc dng cung cp nhit cho qu trnh ch to sn phm c th din ra bnh thng. 46 Ph tng thay th: l nhng loi vt t dng thay th, sa cha my mc thit b, phng tin vn ti, cng c dng c sn xut. 47 Vt liu v thit b xy dng c bn 48 Ph liu b/ Cch xc nh gi nhp kho v gi xut kho: * Xc nh gi nhp kho: Cty mua nguyn vt liu ch yu l mua ngoi nn gi nhp l gi theo th trng c nhp theo ha n chng t. * Gi xut kho: Cty tnh gi xut kho theo phng php trc tip. * i vi cng c dng c gi nhp kho v gi xut kho c phn nh theo gi gc. c/ K ton chi tit vt t: * Chng t s dng: 49 Phiu nhp kho (mu s 01-VT) 50 Phiu xut kho (mu s 01- VT) 51 Bng k mua hng (mu s 06 VT) 52 Bin bn kim k vt t, cng c, sn phm (mu s 05 VT) * Quy trnh lun chuyn chng t: Cty s dng phng php k ton ton chi tit vt liu theo phng php the song song nh sau:

howpjGhi ch:

Ghi hng ngy: Ghi cui thng: Quan h i chiu: 3.4.2.2/ K ton tng vt t: * Tng do mua ngoi: Chng t s dng: 53 Phiu mua nhn hng (ngi nhn) 54 Ha n mua hng 55 Phiu nhp kho Quy trnh lun chuyn chng t:

Nhp vt t

Nhn vt t

Kim tra k

3.4.2.3/ K ton gim vt t: * K ton gim vt t do Xut dng cho sn xut kinh doanh: Chng t s dng: 56 Phiu xut kho 57 Cc chng t c lin quan Quy trnh lun chuyn chng t:

Xut vt t Nhn vt t * K ton gim vt t do Xut bn: Chng t s dng: 58 Bng k nhn hng 59 Ha n bn hng

Kim tra

60 Cc chng c lin quan Quy trnh lun chuyn chng t:

Xut vt t

Nhn

Kim tra

* K ton gim vt t do pht hin thiu: Chng t s dng: 61 Bin bn kim k vt t 62 Cc chng t c lin quan Quy trnh lun chuyn chuyn chng t:

Kim tra k

3.4.3/ T chc k ton ti sn c nh: 3.4.3.1/ Khi qut chung: TSC l nhng t liu lao ng c gi tr ln v thi gian di c s dng trong qu trnh hot ng sn xut KD ca DN. 3.4.3.2/ K ton tng TSC: * K ton tng TSC do mua ngoi: Chng t s dng: 63 Bin bn giao nhn ti sn 64 Cc chng t c lin quan Quy trnh lun chuyn chng t:

Kim tra K K * K ton tng TSC do cng trnh xy dng c bn hon thnh: Chng t s dng: 65 Bin bn kim k, bn giao TSC 66 Phiu nhp kho TSC 67 Cc chng t khc c lin quan Quy trnh lun chuyn chng t:

Bn giao

Kim tra k

3.4.3.3/ K ton gim TSC: * K ton gim TSC do thanh l, nhng bn : Chng t s dng: 68 Bin bn thanh l, nhng bn (hp ng) 69 Cc chng t khc c lin quan Quy trnh lun chuyn chng t

Kim tra

3.4.3.4/ K ton khu hao TSC: Cty xc nh mc trch khu hao trong thng ca TSC theo phng php khu hao ng thng Cch xc nh c p dng theo cng thc: Mc trch khu hao Nguyn gi ca ti sn c nh trung bnh hng = nm ca TSC Thi gian s dng

Chng t s dng - Bin bn bn giao ti sn - Ha n mua ti sn c nh - Cc chng t khc c lin quan Quy trnh lun chuyn chng t:

Kim tra, nhn

Kim tra, k

3.4.3.5/ K ton sa cha ti sn c nh: Chng t s dng: 70 Bin bn kim tra, sa cha (ha n chng t) 71 Cc chng t khc c lin quan Quy trnh lun chuyn chng t:

Kim tra

Kim tra, k

3.4.4/ T chc hch ton k ton tin lng: 3.4.4.1/ Khi qut chung: Tin lng l biu hin bng tin ca gi tr sc lao ng m ngi lao ng b ra trong qu trnh sn xut KD v c thanh ton theo kt qu cui cng 72 Cch tnh qu lng: