Báo Cáo Liên

Tr-ng cao ng Kinh T Cng Nghip H Ni
Bo co thc tp
Li cam oan
Knh gi: Thc s Nguyn Th Linh.

ng knh gi: Ban gim hiu nh tr-ng cao ng
Kinh T Cng Nghip H Ni.
Tn em l: Th Bch Lin.
Sinh vin lp: CKX08.3
Qua thi gian thc tp ti cng ty cpld Sn Th
K, em -c tm hiu v i su vo nghin cu
chuyn : K ton nhp, xut vt liu, cng c
dng c ti cng ty cpld Sn Th K.
Em xin cam oan bo co thc tp ny l hon ton do
em t vit kt hp vi ti liu thc t ca doanh
nghip v kin thc ging dy ca cc thy, c trong
tr-ng.
Nu sai em hon ton chu trch nhim tr-c c
v nh tr-ng .
H Ni, ngy 10 thng 5
nm 2011
Ng-i cam oan
Th Bch Lin
GVHD: Th.s Nguyn Th Linh

Th Bch Lin CKX08.3
SVTH:

Bo co thc tp
Mc lc
Ni
dung
Trang
Danh mc vit tt .................................
4
Li m u ........................................
5
Ch-ng 1: Tng quan v cng ty cpld Sn Th K. ...
7
1.1 ................................................................................................... Q
u trnh hnh thnh v pht trin ca cng ty ..
7
1.2 ...................................................................................................
c im t chc b my ca cng ty .............
9
1.2.1 c im t chc b my qun l .............
9
1.2.2
Chc
nng,
nhim
ca
tng
phn
.................................................. 1
0
1.3
c im t chc h
thng sn xut v quy trnh

cng
ngh
sn
xut
.................................................. 1
1
Th Bch Lin CKX08.3
SVTH:

Bo co thc tp
1.3.1 ...............................................................................................
c
im
thng
sn
xut
............................................. 1
1
1.3.2 ............................................................................................... Q
uy
trnh
cng
ngh
sn
xut
............................................. 1
2
1.4 ................................................................................................... C
cu
chc
my
ton
ca
cng
ty
............................................... 1
4
1.4.1 ...............................................................................................
c
im
chc
my
ton
............................................. 1
4
1.4.2 ............................................................................................... C
hc
nng,
nhim
ca
cc
phn
............................................. 1
5
1.5 ................................................................................................... H
nh
thc
chc
ton
dng
............................................... 1
7
Ch-ng 2: Thc trng k ton nhp, xut vt liu,
cng
dng
ti
cng
ty
CPLD
Sn
Th
.................................................. 2
0

Th Bch Lin CKX08.3
SVTH:

Bo co thc tp
2.1 Cc ngun nhp v phn loi vt liu, cng c

dng
.................................................. 2
0
2.1.1
Cc
ngun
nhp
vt
liu,
cng
dng
.................................................. 2
0
2.1.2
Phn
loi
vt
liu,
cng
dng
.................................................. 2
0
2.2
nh
gi
vt
liu,
cng
dng
.................................................. 2
1
2.2.1 nh gi vt liu, cng c dng c nhp kho
.................................................. 2
1
2.2.2 nh gi vt liu, cng c dng c xut kho
.................................................. 2
1
2.3 Quy trnh hch ton vt liu, cng c dng c
.................................................. 2
2
2.4 K ton chi tit vt liu, cng c dng c
.................................................. 2
4
2.4.1
Cc
chng
gc
.................................................. 2
4

Th Bch Lin CKX08.3
SVTH:

Bo co thc tp
2.4.2
S,
th
ton
chi
tit
lin
quan
.................................................. 3
5
2.5 K ton tng hp vt liu, cng c dng c
.................................................. 5
6
Ch-ng 3: Ph-ng h-ng v gii php hon thin k
ton nhp, xut vt liu, cng c dng c ti cng
ty
CPLD
Sn
Th
.................................................. 6
5
3.1 Nhn xt v cng tc k ton nhp, xut vt
liu,
cng
dng
.................................................. 6
5
3.1.1
im
.................................................. 6
5
3.1.2
Nh-c
im
.................................................. 6
6
3.2 Mt s kin nhm hon thin k ton nhp, xut
vt liu, cng c dng c ti cng ty CPLD Sn Th
K
.................................................. 6
7
3.2.1 S cn thit phi hon thin k ton nhp,
xut vt liu,

Th Bch Lin CKX08.3
SVTH:

Bo co thc tp
cng
dng
.................................................. 6
7
3.2.2 Mt s kin nhm hon thin k ton nhp
xut vt liu,
cng
dng
.................................................. 6
7
Kt
lun
.................................................. 7
2
Danh
mc
ti
liu
tham
kho
.................................................. 7
3
Nhn
xt
ca
cng
ty
cpld
Sn
Th
.................................................. 7
4
Nhn
xt
ca
gio
vin
h-ng
dn
.................................................. 7
5
Nhn
xt
ca
gio
vin
phn
bin
.................................................. 7
6

Th Bch Lin CKX08.3
SVTH:

Bo co thc tp
Danh mc vit tt
cpld
tcvn
vpia
Tsc
bhxh
cbcnv
Nvl
ccdc
Vl
Nk, xk
cktm
Hm
gtgt
H gtgt
tnhh
vt
Stt
Sh, nt
Pn, px
Kt
Tk
Ck
Gbn
Pc
Sx
NVLTT
SXC
qldn
C phn lin doanh

Tiu chun Vit Nam
Viet Nam paint and printing
ink association
Ti sn c nh
Bo him x hi
Cn b cng nhn vin
Nguyn vt liu
Cng c dng c
Vt liu
Nhp kho, Xut kho
Chit khu th-ng mi
Hng mua
Gi tr gia tng
Ha n gi tr gia tng
Trch nhim hu hn
n v tnh
S th t
S hiu, Ngy thng
Phiu nhp, Phiu xut
K ton
Ti khon
Chit khu
Giy bo n
Phiu chi
Sn xut
Nguyn vt liu trc tip
Sn xut chung
Qun l doanh nghip

Th Bch Lin CKX08.3
SVTH:

Bo co thc tp
Li m u
Trong 3 nm qua l mt sinh vin lp CKX08.3,
tr-ng cao ng Kinh T Cng Nghip H Ni. Vi s
dy bo tn tnh v chu o ca cc thy c gio
trong tr-ng, cng vi s n lc phn u ca bn
thn em phn no hiu v nm vng -c kin thc
c bn v hch ton k ton. Nay n giai on
hon tt ch-ng trnh o to v -c nh tr-ng
phn cng i tham gia thc tp ti cng ty CPLD Sn
Th K tm hiu thc t ca cng tc k ton ti
n v.
Hin nay trn th gii ang pht trin theo h-ng
hi nhp nn kinh t v n-c ta cng ang pht trin
theo xu h-ng . iu buc cc doanh nghip Vit
Nam cn phi thch ng tt vi mi tr-ng cnh tranh
bnh ng nh-ng cng khng t s kh khn. Mun tn
ti v pht trin th sn phm lm ra ca doanh
nghip cng phi p ng -c nhu cu v th hiu
ca khch hng. Sn phm phi m bo cht l-ng
v c gi thnh ph hp vi ti tin ca ng-i tiu
dng.
t -c nhng yu cu trn th c rt nhiu
yu t lin quan, nh-ng yu t quan trng nht
Th Bch Lin CKX08.3
SVTH:

Bo co thc tp
cu thnh nn sn phm l vt liu, cng c dng

c. V chi ph v vt liu, cng c dng c chim t
l kh ln trong gi thnh sn phm. Hch ton vt
liu, cng c dng c hp l, s dng tit kim
nhin liu, ng mc ch, ng k hoch c ngha
quan trng trong vic h gi thnh sn phm c
gi c ph hp v thc hin tt k hoch sn xut
kinh doanh.
Trong qu trnh sn xut kinh doanh, vic t chc
hch ton vt liu, cng c dng c cht ch, khoa
hc l vic quan trng qun l tnh hnh nhp,
xut, d tr, thc y vic cung cp ng b cc
loi vt liu cn thit cho sn xut, m bo tit
kim vt liu, gim chi ph vt liu, trnh h- hng
mt mt gp phn h gi thnh sn phm, tng sc
cnh
tranh
em
li
li
nhun
cao
cho
doanh
nghip. i hi cc doanh nghip khng ngng nng

cao trnh qun l sn xut kinh doanh, c bit
trong qun l v s dng vt liu, cng c dng c,
y l yu t ht sc quan trng, c ngha quyt
nh n s sng cn ca doanh nghip.
Vi tm quan trng v ngha trn cng vi nhng
kin thc hc tr-ng, s mong mun hc hi ca
bn thn nn em chn ti: K ton nhp, xut
K.
Bo co gm 3 phn:
Ch-ng 1: Tng quan v cng ty CPLD Sn Th K

Th Bch Lin CKX08.3
SVTH:

Bo co thc tp
Ch-ng 2: Thc trng k ton nhp, xut vt liu,

cng c dng c ti cng ty CPLD Sn Th K
Ch-ng 3: Ph-ng h-ng v gii php hon thin k
ty CPLD Sn Th K
Em xin chn thnh cm n cc thy, c gio trong
tr-ng dy em em c kin thc vit bi bo co
thc tp cui kha, cm n Thc s Nguyn Th Linh
tn tnh gip em lm bi bo co ny.
Em xin cm n Ban gim c cng ty tip nhn
cho em n thc tp v em xin cm n cc ch phng
k ton cng ty gip em hon thnh bi bo co
ny.
Tuy nhin trong qu trnh hc tp, nghin cu v
tham kho ti liu chc chn em khng trnh khi
nhng thiu st, hn ch. V vy em rt mong nhn
-c s gip v ng gp kin ca qu thy c
v cc bn.
Em xin chn thnh cm n !
Ch-ng 1: tng quan v cng ty cpld sn th k

Th Bch Lin CKX08.3
SVTH:
10

Bo co thc tp
1.1
Qu
trnh
hnh
thnh
pht
trin ca cng ty
Cng ty CPLD Sn Th K -c thnh lp trn quyt
nh s 0103022332 ngy 05 thng 02 nm 2008 ca s
k hoch v u t- thnh ph H Ni.
Tn y : Cng ty c phn lin doanh Sn Th K
Tn
giao
dich:
Century
paint
join
venture
joint
stock company
Tn vit tt: Century paint JSC
C tr s chnh ti: S 15 ng 272 ph Nam D- t 1
ph-ng Lnh Nam Hong Mai H Ni.
Ngnh ngh kinh doanh ch yu :
Sn xut, mua bn sn
Xy dng cng trnh dn dng, cng nghip, giao
thng, thy li, cng trnh ngm d-i n-c, cng
trnh thy in, cng trnh du lch, cng trnh h
tng k thut.
Hon thin cng trnh xy dng
V cc lnh vc khc.
Vn iu l: 2.760.000.000 ng
Mnh gi c phn: 10.000 ng
S c phn ng k mua: 276.000
Danh sch c ng:
1/ Quang
s c phn:
138.000
2/ Chu
s c
phn: 13.800
3/ Hong Mnh C-ng
s c phn: 124.200
Ng-i i din theo php lut:

Th Bch Lin CKX08.3
SVTH:
11

Bo co thc tp
ng Quang
chc danh: Ch
tch Hi ng Qun Tr
Sinh ngy: 03/03/1965
S chng minh th-:
dn tc:
Kinh
013078970
Cp ngy: 23/05/2008
do cng an
thnh ph H Ni cp
Cng ty ang u t- cc lnh vc sau:
Sn xut sn t-ng vi 2 b sn phm mang th-ng
hiu BENZ v CTR vi 24 loi sn phm khc nhau.
Phn phi (cc th-ng hiu thuc cng ty qun l)
sn n 30 tnh thnh ph v s l-ng i l ln
ti hn 100 i l.
Xy dng cng nghip
Trong nhng nm qua, k t khi thnh lp vi s c
gng ca mnh v s u t- my mc, thit b hin
i kt hp vi nhng tim nng sn c, l i
ng cn b, cng nhn lnh ngh lun -c o to
nng cao chuyn mn k thut v trnh tay ngh.
Cng ty t -c nhng thnh tch ng ghi nhn
sau:
Thnh tch trong lnh vc sn xut
Tip nhn cc k thut, cng ngh mi nht ca
hng Du rock Canada
Xy dng b sn t TCVN v t tiu chun Canada
Xy dng nh my vi din tch gn 1000m2.
Hon thin b sn phm ln vi 24 loi sn phm
khc nhau trong lnh vc sn v chng thm.
Thnh tch trong lnh vc th-ng mi
Th Bch Lin CKX08.3
SVTH:
12

Bo co thc tp
08/2008, l thnh vin chnh thc ca VPIA Hip

hi sn v mc in Vit Nam.
12/2008, xut khu -c 260 tn sn trang tr mang
th-ng hiu BENZ i Cuba. V nhn cp vng: Nh
bn l xut sc trong qu trnh Vit Nam tham gia
WTO.
11/2009, t chc trin lm sn ti Cuba.
Cc cng trnh tiu biu trong sut qu trnh hnh
thnh v pht trin
Cung cp sn v bt b cho cng trnh cao nht
Vit Nam ta nh Kanam.
Cung cp sn cho bnh vin lao phi H Ni v cc
cng trnh khc.
Cng ty -c thnh lp ng vo thi im nn
kinh t trong n-c v th gii ang trong giai on
khng hong. Nh-ng vi bn lnh, s quyt tm, sng
to trong iu hnh ca ban lnh o cng ty, -a
cng ty thot khi giai on v pht trin ln
mnh ton din v mi mt: tc tng tr-ng hng
nm
bnh
qun
trn
20%,
cng
sut
ti
5.000
lt/ngy, sn xut kinh doanh hiu qu. V mt iu

quan trng l sn phm sn ca cng ty -c th
tr-ng tn nhim v chp nhn v cht l-ng, khng
nhng bn trong n-c m cn xut khu ra n-c ngoi.
Do sn xut kinh doanh theo hng Cht lng
sn phm ph hp vi yu cu khc nhau ca mi i
tng nn sn phm ca cng ty tm c ch ng
trn th tr-ng, vi s a dng v sn phm v mng
l-i tiu th sn phm tri rng khp ton quc nhGVHD: Th.s Nguyn Th Linh
Th Bch Lin CKX08.3
SVTH:
13

Bo co thc tp
H Ni, Hi D-ng, Qung Ninh, Thi Bnh, Nam nh,

Nng, thnh ph H Ch Minh
Vi s pht trin mnh m khng ngng ca nn
kinh t th tr-ng hin nay, th cng ty CPLD Sn
Th K cng khng dng m vch ra nhng nh
h-ng r rng cho mnh nh- khng ngng m rng th
tr-ng phn phi sn ti cc th mi c bit l cc
th tr-ng mi ni, u t- cng ngh cao vo sn,
nghin cu v pht trin khoa hc k thut
1.2
c im t chc b my qun l
ca cng ty
1.2.1 c im t chc b my qun l
c im
C cu t chc b my qun l l mt h thng bao
gm rt nhiu b phn c lin quan cht ch vi
nhau. Mi b phn c chc nng, nhim v v quyn
hn ring, song u h-ng ti mc tiu chung ca t
chc.
Cng ty CPLD Sn Th K l 1 cng ty c quy m
va, ph hp vi chc nng, nhim v c cu sn
xut, trnh , khoa hc k thut, cng ngh cng
nh- m bo cho qu trnh sn xut kinh doanh c
hiu qu, cng ty t chc b my qun l theo m
hnh trc tuyn chc nng nhsau:
S t chc b my qun l
Th Bch Lin CKX08.3
SVTH:
14

Bo co thc tp
Hi ng qun tr
Ban gim c
Phng Ti
Chnh K
Ton
Phng
Nhn S
Phng
Sn Xut
T sn
xut
s 1
Phng
Kinh
Doanh
T sn
xut
s 2
1.2.2 Chc nng, nhim v ca tng b phn

Hi ng qun tr:
Hi ng qun tr l c quan quyn lc cao nht,
c chc nng qun l, kim tra gim st t chc mi
hot ng ca cng ty. C quyn ra cc quyt nh
chin l-c, k hoch pht trin hng nm ca cng
ty, ph duyt ph-ng n trang b c s vt cht
cho
cng ty.
Ban gim c:
Ban gim c c quyn quyt nh cc vn lin
quan n cng vic kinh doanh hng ngy ca cng ty
m khng cn phi c quyt nh ca hi ng qun
tr. T chc thc hin cc quyt nh ca hi ng
qun tr. T thc hin k hoch kinh doanh v ph-ng
n u t- ca cng ty.
Phng ti chnh k ton:

Th Bch Lin CKX08.3
SVTH:
15

Bo co thc tp
Phng ti chnh k ton c nhim v qun l, phn

tch, phn nh tnh hnh bin ng ti sn, ngun
vn ca cng ty. Hch ton cc nghip v kinh t
pht sinh, phn nh tnh hnh sn xut kinh doanh
ca cng ty. Phn tch hot ng kinh doanh, gim
st, kim tra vic s dng cc loi vt t-. Qun l
s dng vn kinh doanh c hiu qu, cung cp thng
tin nh k, ch o lp cc chng t, s sch theo
quy nh ca cp trn v ng theo ch k ton
ca nh n-c.
Phng nhn s:
Phng nhn s thc hin cng tc tuyn dng, sp
xp, iu ng nhn s. T chc phi hp vi cc n
v khc thc hin qun l nhn s, o to v ti
o to. Hoch nh ngun nhn lc nhm phc v tt
cho sn xut kinh doanh v chin l-c ca cng ty.
Phng sn xut:
Phng sn xut c chc nng lp k hoch sn
xut, iu sn xut. Kim tra, nh gi cht
l-ng vt liu u vo, kim tra sn phm tr-c khi
nhp kho, x l sn phm khng ph hp. Qun l
trang thit b sn xut, gim st dng c, thit b
o l-ng.
Phng kinh doanh:
Phng kinh doanh c nhim v nghin cu, thm d
th tr-ng, ra cc chin l-c kinh doanh m rng
th tr-ng tiu th ca cng ty. Qun l kho thnh
phm. Ngoi ra, cn trc tip qun l t bn hng

Th Bch Lin CKX08.3
SVTH:
16

Bo co thc tp
trong n-c v xut khu ra n-c ngoi, t chc cc

dch v sau bn hng.
1.3
c im t chc h thng sn
xut v quy trnh cng ngh sn xut

1.3.1
c im t chc h thng sn
xut
Cng ty CPLD Sn Th k l doanh nghip chuyn
sn xut
cc loi sn : nh- sn cng nghip, sn
trang tr ni tht v cc cng trnh giao thng,

thy li, du lch Qu trnh sn xut kinh doanh
ca cng ty -c t chc theo dy chuyn chuyn mn
ha cho tng phn x-ng sn xut .Hai phn x-ng sn
xut ca cng ty -c xy dng trong khu vc tr s
ca cng ty, chu trch nhim sn xut ra cc loi
sn phm theo yu cu ca cng ty p ng tiu
th ra th tr-ng trong v ngoi n-c. V chu s
iu hnh trc tip ca phng sn xut.
1.3.2
Quy trnh cng ngh sn xut
sn xut ra sn phm sn cng ty phi tri qua

nhiu giai on sn xut. Song v c bn quy trnh
cng ngh sn xut ca cng ty -c trnh by theo 4
giai on sau:
Giai on mui,

Th Bch Lin CKX08.3
SVTH:
17

Bo co thc tp
Giai on nghin
Giai on pha
Giai on ng
gi
Giai on mui, :
Giai on ny l giai on khuy trn ton b
l-ng bt cn dng cng cc ph gia cn thit khuch
tn trong cht to mu v dung mi, y l giai on
mui. l giai on hn hp mui trong 1-2 ngy
cho bt -c ngm du tht tt.
Vt liu:
Cht to
mng
Bt mu
Bt ph
tr
Ph gia
Dung mi

Th Bch Lin CKX08.3
Kim
tra
Trn
SVTH:
18

Bo co thc tp
Giai on
nghin
Bn thnh
phm
Giai on nghin:
Giai on ny cc loi bt -c nghin nh t
n mn yu cu ca sn.
Bn thnh
phm
Kim tra
(giai on
mui, )
Giai on
pha
Nghin
Giai on pha:
Giai on ny l giai on b sung cht to mu,
dung mi, cc ph gia cn thit cn li sn t
nht, t trng, chy v cc ch tiu, yu
cu khc.
Th Bch Lin CKX08.3
SVTH:
19

Bo co thc tp
Bn thnh
phm
Kim tra
Pha chnh
(giai on
nghin)
Giai on
ng gi
Thnh
phm
Giai on ng gi:
Sau khi sn t cc ch tiu cht l-ng -c ng
gi v l-u vo kho hoc xut x-ng.
Thnh
phm
ng
gi
Nhp
kho,
xut
bn
1.4 C cu t chc b my k ton ca cng ty

1.4.1
c im t chc b my k ton
c im:
phn nh kt qu sn xut kinh doanh i hi
cc doanh nghip phi t chc b my k ton ph hp
vi quy m sn xut kinh doanh v tnh hnh thc t
ti n v mnh.
Cng ty CPLD Sn Th K p dng hnh thc k
ton tp trung, ngha l ton b cng tc k ton
u -c thc hin phng k ton ti chnh t khu
nhp chng t, ghi s n khu x l thng tin
trn
h thng bo co phn tch tng hp. B phn k ton

trong cng ty chu trch nhim thu thp, x l, kim
tra, phn tch v cung cp thng tin
kinh t ti
chnh d-i hnh thc gi tr, hin vt v thi gian

Th Bch Lin CKX08.3
SVTH:
20

Bo co thc tp
lao ng. Ngoi ra cn tin hnh h thng ha ton

b thng tin k ton, tin hnh bo qun l-u tr
ton b h s, ti liu k ton ca cng ty.
Thng qua nhim v, trnh qun l th b my
k ton ca cng ty -c sp xp theo trnh t sau:
S t chc b my k ton
K ton tr-ng
K
ton
vt
t-,
ti
sn c
nh
1.4.2
K
K
K
ton
ton
ton
thanh
tp
thu,
ton,
hp
cng
lao
chi
n, c
phn
ng
ph v
tin
tnh
l-ng,
gi
vn
thnh
bng
tin
Chc nng, nhim v ca cc b phn
Th
qu
K ton tr-ng:
K ton tr-ng l ng-i i din ca phng ti
chnh k ton trong quan h vi ban gim c v cc
phng ban khc trong n v. K ton tr-ng c nhim
v iu hnh v t chc hot ng trong k ton,
h-ng dn hch ton, kim tra vic tnh ton, ghi
chp tnh hnh hot ng ca cng ty trn c s
nhng ch chnh sch -c nh n-c quy nh.
K ton vt t-, ti sn c nh:
K ton vt t-, ti sn c nh c nhim v ghi
chp, phn nh tng hp s liu v tnh hnh thu
Th Bch Lin CKX08.3
SVTH:
21

Bo co thc tp
mua, vn chuyn, bo qun, nhp-xut-tn 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 sn xut kinh doanh
ca cng ty.
K ton thanh ton, lao ng tin l-ng, vn bng
tin:
K ton thanh ton, lao ng tin l-ng, vn bng
tin c nhim v theo di cc khon thu, chi tin
mt, cc khon thanh ton vi ng-i bn, tng hp s
liu, chng t t cc i gi ln phi hp vi
cc b phn khc tnh l-ng, ph cp, trch BHXH
theo quy nh cho CBCNV.
K ton tp hp chi ph v tnh gi thnh:
K ton tp hp chi ph v tnh gi thnh c
nhim v tp hp tt c cc chi ph tnh gi
thnh cho tng loi sn phm. V cng vi k ton
vn bng tin tin hnh thu, chi v theo di cht
ch cc khon thu, chi tin mt.
K ton thu, cng n, c phn:
K ton thu, cng n, c phn c nhim v tp
hp cc loi thu thc hin ngha v vi Nh
N-c, thanh ton cc khon phi tr, thng k s c
phn v bo co li tc ca mi c phn tr-c hi
ng qun tr.
Th qu:
Th qu c nhim v thu ,chi tin trn c s cc
chng t k ton l cc phiu thu, phiu chi
-c duyt. Th qu m s qu ghi chp thu, chi trn
Th Bch Lin CKX08.3
SVTH:
22

Bo co thc tp
s qu, trch, tnh ton tn qu hng ngy, l-u tr

phiu thu ,chi. Cui thng giao li cho k ton l-u
tr.
1.5 Hnh thc t chc s k ton cng ty p dng

Cng ty p dng ph-ng php k ton k khai
th-ng xuyn v thu gi tr gia tng theo ph-ng
php khu tr trong hch ton. Nh k ton theo
di, phn nh mt cch th-ng xuyn, lin tc, c h
thng tnh hnh nhp xut tn kho trn s sch k
ton v c th xc nh vo bt k thi im no.
Cng ty ang p dng hnh thc k ton nht k chung
-c ban hnh theo quyt nh s 15/2006/Q-BTC ngy
20/03/2006 ca b tr-ng b ti chnh. Vi h thng
s sch t-ng i ph hp vi cng tc k ton ca
cng ty, ni dung theo ng ch quy nh m bo
cho cng tc k ton -c tin hnh th-ng xuyn,
lin tc.
Hnh thc k ton Nht k chung gm cc loi s
ch yu sau:
Th Bch Lin CKX08.3
SVTH:
23

Bo co thc tp
S Nht k chung, s Nht k c bit

S Ci
Cc s, th k ton chi tit
Cng ty c s dng cc loi chng t -c nh
n-c quy nh nh-: phiu nhp kho, phiu xut kho,
phiu thu, phiu chi, giy ngh tm ng, ha n
bn hng Cng ty lp y cc bng phn b nh
bng phn b tin l-ng, BHXH, BHYT, bng khu hao
ti sn c nh, bng phn b vt liu, cng c dung
c.

Th Bch Lin CKX08.3
SVTH:
24

Bo co thc tp
Chng t gc
S
qu
S nht
k
c
bit
S, th
k ton
chi tit
S nht k
chung
S CI
Bng
tng
hp chi
tit
Bng
cn
i
k
ton
BO CO
TI CHNH
Ghi ch :
Ghi hng ngy:
Ghi cui thng hoc nh k
Quan
h
i
chiu,
kim
tra

Th Bch Lin CKX08.3
SVTH:
25

Bo co thc tp
Trnh t ghi s:
(1). Hng thng cn c chng t gc hp l lp
iu khon k ton ri ghi vo s nht k chung theo
th t thi gian ri t s nht k chung ghi vo s
ci.
(2) tng hp cn m thm cc s nht k c bit
th cng cn c vo chng t gc ghi vo s nht
k c bit ri cui thng t s nht k c bit
ghi vo s ci.
(3) Cc chng t cn hch ton chi tit ng
thi -c ghi vo s k ton chi tit.
(4) Lp bng tng hp s liu chi tit t cc s
k ton chi tit.
(5) Cn c vo s ci lp bng cn i s pht
sinh cc ti khon
(6) Kim tra i chiu s liu s ci v bng
tng hp s liu chi tit.
(7) Tng hp s liu lp bng bo co k ton

Th Bch Lin CKX08.3
SVTH:
26

Bo co thc tp
Ch-ng 2: thc trng k ton nhp, xut vt liu,

cng c dng c ti cng ty cpld sn th k
2.1 Cc ngun nhp v phn loi vt liu, cng c
dng c
2.1.1 Cc ngun nhp
Trong doanh nghip sn xut th NVL, CCDC l mt
trong nhng yu t quan trng nht trong qu trnh
sn xut, v chi ph v vt liu, cng c dng c
chim t l kh ln trong gi thnh sn phm. Nn
doanh nghip th-ng rt quan tm n vn mua vt
liu, cng c dng.
Tr-c y vi nhng vt liu chnh th cng ty
tin hnh nhp khu l ch yu nh-ng hin nay cng
ty chuyn h-ng sang mua mt s vt liu trong
n-c m cht l-ng vn m bo. Vi cch lm, cng
ty tit kim -c mt khon chi ph ng k dnh
cho cng tc giao dch, thu mua, vn chuyn cc
nguyn vt liu nhp khu, gp phn lm h gi thnh
sn phm, nng cao sc cnh tranh v mt gi bn
trn sn phm ca cng ty trn th tr-ng.
Bn cnh cng ty cng c gng tm kim nhiu
ngun cung cp nguyn liu khc nhau nhm m bo
ngun nguyn liu lun sn sng cho sn xut, m
bo cho qu trnh sn xut lun -c din ra lin
tc.
Th Bch Lin CKX08.3
SVTH:
27

Bo co thc tp
Cng ty cng rt ch trng vic m bo cht

l-ng ca nhng nguyn vt liu u vo th hin
vic cng ty th-ng xuyn t chc thc hin cc cng
tc kim tra cht l-ng tr-c khi nguyn vt liu
-c nhp kho v tr-c khi -c -a ti cc x-ng
phc v cho sn xut.
2.1.2 Phn loi vt liu, cng c dng c
Trong cu to ca sn phm sn c rt nhiu loi
nguyn vt liu chi tit cu thnh nn sn phm.
Mi loi sn phm khc nhau li cn c nhng nguyn
vt liu c th khc nhau. Nh-ng chng -c tp hp
thnh 2 loi chnh: nguyn vt liu chnh v nguyn
vt liu ph.
*
Nguyn vt liu chnh:
Cht to mng: nha Alkyd, nha Epoxy

Bt mu: Litopon, Sulfar Bary, Oxid Titan, bt
nhm, bt km.
*
Nguyn vt liu ph:
Bt ph tr: bt
Ph gia: ph gia lm kh, ph gia chng lng,
chng chy.
Dung mi: Xylen, Tolen.
c mt sn phm sn hon chnh th
ngoi
nguyn vt liu ra cn cn c cng c dng c nh-:

v thng sn, thc o mn, thc o nht N
cng gp mt phn cu to nn sn phm.
2.2 nh gi vt liu, cng c dng c
2.2.1 nh gi vt liu, cng c dng c nhp kho

Th Bch Lin CKX08.3
SVTH:
28

Bo co thc tp
Vt liu, cng c dng c thuc hng tn kho ca

doanh nghip, do v nguyn tc nh gi theo gi
thc t (gi gc), tc l nhp, xut vt liu, cng
c dng c u theo gi thc t ghi s.
Gi thc t vt liu, cng c dng c mua ngoi
bao gm gi mua thc t (gi ghi trn ha n) tr
cc khon chit khu th-ng mi, gim gi hng mua,
cng vi thu nhp khu ( nu c) v chi ph thu
mua.
Cng thc:
Gi thc t NK = Gi mua ghi +
+
Chi ph
CKTM v
thu mua
gim
thu nhp khu

Vl ccdc
trn ha n
gi HM
V d: Cng ty mua trong n-c 100 kg Litopon (nguyn
liu sn xut sn), n gi 30.000/kg ch-a thu
GTGT, chi ph thu mua s hng ny l 100.000.
Gi thc t NK = 100*30.000 + 100.000 = 3.100.000
S vl ny
n gi NK =
3.100.000
= 31.000
100
2.2.2 nh gi vt liu, cng c dng c xut kho

Cng ty p dng gi thc t xut kho theo ph-ng
php nhp tr-c xut tr-c. Theo ph-ng php ny
s hng no nhp tr-c s -c xut tr-c, xut ht
s hng nhp tr-c mi n s hng nhp sau theo gi
thc t ca s hng xut. Nh- vy, gi tr vt liu,
cng c dng c tn kho cui k tr-c s l gi tr
thc t ca s vt liu mua vo sau cng.
Th Bch Lin CKX08.3
SVTH:
29

Bo co thc tp
V d: u k vt liu Litopon c s d- l 10 kg,

n gi 30.000/kg.
Trong k nhp 100 kg vi n
gi trn 31.000/kg. Cng ty xut 40.000 kg ra dng

cho sn xut.
Gi tr XK = 10*30.000 + 30*31.000 = 1.230.000
s VL ny
2.3 Quy trnh hch ton vt liu, cng c dng c
Vt liu, cng c dng c l yu quan trng nht
trong vic cu thnh nn sn phm ca cng ty. V
vy nn quy trnh hch ton vt liu, cng c dng
c -c cng ty CPLD Sn Th K t chc rt cht ch
v khoa hc.
Khi vt liu, cng c dng c v n cng ty,
cng ty lp ra ban kim nghim kim tra cht
l-ng, quy cch v vt liu, cng c dng c no
ng quy cch, cht l-ng th -c cho vo nhp kho.
Sau k ton da vo cc ha n GTGT, bin bn
kim nghim lp phiu nhp kho. V khi cc phn
x-ng sn xut c nhu cu v vt liu, cng c dng
c sn xut th k ton cn c vo phiu yu cu
lnh vt t- m lp phiu xut kho th kho xut
vt liu, cng c dng c cho cc phn x-ng cn vt
liu. Tip k ton phn nh s l-ng v gi tr
vt liu vo s chi tit vt liu, cng c dng c,
ri dng s liu trn s chi tit lp bng tng
hp chi tit vt liu, cng c dng c, lp bng k
nhp, bng k xut vt liu, cng c dng c. Sau
cng l khi vo s nht k chung, s ci cc ti
khon 152, 153, 331.
Th Bch Lin CKX08.3
SVTH:
30

Bo co thc tp
Vic hch ton vt liu, cng c dng c khng

ch hch ton phng k ton m n cn -c th kho
hch ton kho da vo cc ha n gi tr gia
tng, bin bn kim nghim, cc phiu nhp kho, xut
kho ca phng k ton.
Quy trnh hch ton vt liu, cng c dng c ca
cng ty theo s sau :
S hch ton VL CCDC

Th Bch Lin CKX08.3
SVTH:
31

Bo co thc tp
Chng t ban u:
Ha n, phiu yu
cu lnh vt t
Phiu nhp xut

kho
Th kho
S chi tit VL CCDC

Bng tng hp
Nhp Xut Tn
Nht k chung
S ci ti khon:
152, 153, 331
Ghi ch :
Ghi hng ngy:
Ghi cui thng hoc nh k
Quan
h
i
chiu,
kim
tra:
2.4 K ton chi tit vt liu, cng c dng c

Th Bch Lin CKX08.3
SVTH:
32

Bo co thc tp
2.4.1 Cc chng t gc
Khi nhp kho
Vt t- ca cng ty mua ngoi l ch yu v th-ng
nhp vi khi l-ng ln, nn vic qun l vt t-c gim st cht ch ngay t khi nhp vt t-. Quy
trnh nhp vt t- -c tin hnh nhsau:
Khi hng v n cng ty, ng-i vn chuyn xut
trnh ha n cho th kho. Phng sn xut thnh lp
ban kim nghim kim tra s l-ng, quy cch,
chng loi, cht l-ng vt t- tr-c khi nhp kho.
Trn c s kt qu kim nghim, ban kim nghim lp
bin bn kim nghim vt t- c y ch k ca bn
bn v bn mua.
V d: Ngy 01/02 cng ty mua 100 kg Litopon n gi
30.000
/kg,
150
kg
Sulfar
Bary
gi
40.000
/kg,50 kg bt n gi 50.000 /kg, ca cng ty

TNHH Thnh Long, gi mua ch-a thu GTGT 10%, ch-a
tr tin.
V ngy 03/02 mua 2000 v thng sn n gi 2.000
/ci, th-c o mn 4 ci n gi 200.000/ci,
mua ti cng ty C Phn Thi D-ng, gi mua ch-a
thu 10%, ch-a tr tin.

Th Bch Lin CKX08.3
SVTH:
33

Bo co thc tp
Biu s 1
Ha n gtgt
Lin 2: Giao cho khch hng
S H: 0078
Ngy 01 thng 02 nm 2011

n v bn hng: Cng ty TNHH Thnh Long
a ch
: Thanh Tr - H Ni
S TKMST
: 010225789323
S in thoi
: 04375653582
H tn ng-i mua: Trn Vn Nam

a ch
: Cng ty CPLD Sn Th K
Hnh thc thanh ton: tin mt

stt
Tn hng
VT
n gi
Thnh tin
l-ng
1
Litopon
Kg
100
30.000
3.000.000
Sulfar Bary
Kg
150
40.000
6.000.000
Bt
Kg
60
50.000
3.000.000
Cng tin hng
12.000.000
Thu GTGT 10%
1.200.000
Cng tin thanh ton
13.200.000
Bng ch: M-i ba triu hai trm nghn ng.

Ng-i mua hng
K ton tr-ng
Th
tr-ng
v
Th Bch Lin CKX08.3
SVTH:
34

Bo co thc tp
( k)
k)
( k)
Biu s 2
Ha n gtgt
Lin 2: Giao cho khch hng
S H: 0079

n v bn hng: Cng ty C phn Thi D-ng
a ch
S TKMST
S in thoi
: Nguyn Tri - H Ni
: 010225788822
: 04375654567
H tn ng-i mua: Trn Vn Nam

a ch
: Cng ty CPLD Sn Th K
Hnh thc thanh ton: tin mt

stt
Tn hng
VT
S l-ng n gi
Thnh
tin
V thng
Ci
2000
Th-c o Ci
2.000 4.000.000
200.000
800.000
mn
Cng tin hng

Thu GTGT 10%
4.800.000
480.000
Cng tin thanh ton
5.280.000

Th Bch Lin CKX08.3
SVTH:
35

Bo co thc tp
Bng ch: Nm triu hai trm tm m-i nghn ng.
Ng-i mua hng
K ton tr-ng
Th
tr-ng
v
( k)
k)
( k)
Biu s 3
n v: Cng ty CPLD Sn Th
Bin bn kim nghim
Vt t-, cng c, sn phm, hng ha
S: 20
Cn c Ha n GTGT s 0078 ngy 01 thng 02 nm 2011.
Ban kim nghim gm:
+ ng Nguyn Vn Hong
Chc v: Tr-ng phng
Tr-ng ban
+ B L Th Thu
vin
+ ng Nguyn Vn Tuyn
Chc v: nhn
y vin
Chc v: nhn vin
y vin
kim nghim cc loi:
Th Bch Lin CKX08.3
SVTH:
36

Bo co thc tp
stt
Tn nhn
Ph-ng
Kt qu kim
hiu, quy
thc
l-ng
nghim
cch vt
kim
theo
SL ng
SL khng
t-, cng
nghim
chng
quy
ng quy
cch,
cch,
phm,
phm
phm cht
hng ha
cht
VT
c, sn
Litopon
Ton
Kg
100
100
Kg
150
150
Kg
60
60
din
2
3
Sulfar
Ton
Bary
din
Bt
Ton
din
kin ca ban kim nghim: Hng nhp s l-ng,

cht l-ng, phm cht tt.
i din k thut
Th kho
Tr-ng ban
k)
( k)
( k)
Biu s 4
n v: Cng ty CPLD Sn Th
Bin bn kim nghim
Vt t-, cng c, sn phm, hng ha
Th Bch Lin CKX08.3
SVTH:
37

Bo co thc tp
S: 21
Cn c Ha n GTGT s 0079 ngy 03 thng 02 nm 2011.
Ban kim nghim gm:
+ ng Nguyn Vn Hong
Chc v: Tr-ng phng
Tr-ng ban
+ B L Th Thu
Chc v: nhn
vin
y vin
+ ng Nguyn Vn Tuyn
Chc v: nhn vin
y vin
kim nghim cc loi:
stt
Tn nhn
Ph-ng
Kt qu kim
hiu, quy
thc
l-ng
nghim
cch vt
kim
theo
SL ng
SL khng
t-, cng
nghim
chng
quy
ng quy
cch,
cch,
phm, hng
phm
phm cht
ha
cht
VT
c, sn
V thng
Ton
Ci
2000
2000
Ci
din
2
Th-c o
Ton
mn
din
kin ca ban kim nghim: Hng nhp s l-ng,

cht l-ng, phm cht tt.
i din k thut
Th kho
Tr-ng ban
(
( k)
Th Bch Lin CKX08.3
k)
( k)
SVTH:
38

Bo co thc tp
Sau khi nhp kho xong, ng-i giao hng s mang ha

n c xc nhn ca th kho ln phng k ton, k
ton vt t- s nhp d liu v phiu nhp kho nhsau:
Biu s 5
n v: Cng ty CPLD Sn Th K
Phiu nhp kho
Ngy
01
thng
02
nm
2011
N: Tk 152
S:
15
C: Tk 331
H v tn ng-i giao hng: V Quc Trung
Theo Quyt nh s 12 ngy 20 thng 10 nm 2006 ca
Gim c cng ty CPLD Sn Th K.
Nhp ti kho: kho A
a ch: Lnh Nam Hong Mai
H Ni
stt
Tn nhn
S l-ng
hiu, quy
Chng Thc
gi
cch,
vt
nhp
Thnh tin
phm cht
vt t-,
cng c,
sn phm,
hng ha
a
Litopon
V01
Kg
100
100 30.000
3.000.000
Sulfar
V02
Kg
150
150 40.000
6.000.000

Th Bch Lin CKX08.3
SVTH:
39

Bo co thc tp
Bary
3
Bt
V03
Kg
60
Cng
310
60 50.000
310
3.000.000
12.000.000
Tng s tin (vit bng ch): M-i hai triu ng

S chng t gc km theo:
ha n GTGT s 0078, bin
bn kim nghim s 20.

Ngy 01 thng 02 nm
2011
Ng-i lp phiu
Ng-i giao hng
Th kho
K ton tr-ng
( k)
( k)
( k)
( k)
Biu s 6
Phiu nhp kho
Ngy
03thng
02
nm
2011
S:
16
N: Tk 153
C: Tk 331
H v tn ng-i giao hng: V Quc Trung
Theo Quyt nh s 12 ngy 20 thng 10 nm 2006 ca
Gim c cng ty CPLD Sn Th K.
Nhp ti kho: kho A
H Ni
stt
Tn nhn
S l-ng
hiu,
Chng Thc
quy
vt
n gi
Thnh
tin
nhp
cch,
Th Bch Lin CKX08.3
SVTH:
40

Bo co thc tp
phm
cht vt
t-, cng
c, sn
phm,
hng ha
a
V thng
C01
Ci
2000
2000
4
4.000.000
2.000
2
Th-c o
C02
Ci
200.000
mn
800.000
Cng
4.800.000
Tng s tin (vit bng ch): Bn triu tm trm
nghn ng.
ha n GTGT s 0078, bin
bn kim nghim s 20.

Ngy 03 thng 02 nm
2011
Ng-i lp phiu
kho
Ng-i giao hng
Th
K ton tr-ng
( k)
( k)
( k)
( k)
Khi xut kho

Th Bch Lin CKX08.3
SVTH:
41

Bo co thc tp
Khi cc t ca phn x-ng c nhu cu lnh vt t- th

cn b ph trch t lit k vt t- cn lnh ln s
lnh vt t-, sau trnh qun c phn x-ng k ri
em s n phng k ton lm th tc lnh vt t-.
Ti phng k ton s nhp d liu tnh gi xut
kho ca vt t- v lp phiu xut kho
V d: S vt liu, cng c dng c tn ngy 01/02
ca cng ty l:
+ Litopon : 10 kg, n gi 32.000 /kg
+ Sulfar Bary: 50 kg, n gi 35.000 /kg
+ Bt : 40 kg, n gi 45.000 /kg
+ V thng: 20 ci, n gi 2.000 /ci
+ Th-c o mn: 2 ci, n gi 150.000 /ci
Ngy 04/02 cng ty xut vt liu, cng c dng c
ra dng sn xut sn phm:
+ Litopon: 80 kg
+ Sulfar Bary: 100 kg
+ Bt : 60 kg
+ V thng: 1000 ci
+ Th-c o mn: 4 ci
Gi xut ca cc vt liu, cng c dng c :
Litopon
10 * 32.000 + 70 * 30.000
2.420.000
Sulfar Bary =
50 * 35.000 + 50 * 40.000
40 * 45.000 + 20 * 50.000
3.750.000
Bt
2.800.000
V thng
= 1000 * 2.000 =2.000.000

Th Bch Lin CKX08.3
SVTH:
42

Bo co thc tp
Th-c o mn = 2 * 150.000 + 2 * 200.000 =

700.000
S lnh vt tCn c vo tnh hnh sn xut thc t ca phn

x-ng, cn b ph trch t s lit k cc loi vt
t- cn dng vo s lnh vt t-.
Biu s 7
B phn: Phn x-ng SX s 1
S lnh vt tNgy 04 thng 02 nm 2011
S: 15
Ngy
Tn VL,
thng
CCDC
vt
Din
Ng-i
Qun
Gim
l-ng
gii
lnh
PX
04/02
Litopon
Kg
80
Lnh
v SX
04/02
Sulfar
Kg
100
Bary
04/02
Bt
04/02 V thng
Lnh
v SX
Kg
Ci
60
1000
Lnh
T
VL Anh
T
VL Anh
v SX
Lnh
Anh
CCDC
Th Bch Lin CKX08.3
VL Anh
v T
SVTH:
43

Bo co thc tp
SX
04/02 Th-c o
Ci
mn
Lnh
Anh
CCDC
v T
SX

Ng-i lp phiu
Qun c
K ton
Th kho
( k)
( k)
n v SD
( k)
( k)
( k)
Ti phng k ton, k ton vt t- s tnh gi

xut cho kho vt liu, cng c dng c.
V cn c vo gi xut kho, s lnh vt t- k
ton lp phiu xut kho xut vt liu cho cc
phn x-ng.
Biu s 8
Phiu xut kho
Ngy
04
thng
02
nm
2011
N: Tk 621
S:
20
C: Tk 152

Th Bch Lin CKX08.3
SVTH:
44

Bo co thc tp
H v tn ng-i nhn hng: Nguyn Vn T
a ch:
Phn x-ng SX s 1
L do xut kho: Xut vt liu dng cho sn xut sn
phm.
Xut ti kho: kho A
H Ni
stt
Tn nhn
S l-ng
Thnh
hiu, quy
Yu
Thc
gi
tin
vt
cu
xut
cch, phm
cht vt
t-, cng
c, sn
phm, hng
ha
Litopon
V01
Kg
10
10
32.00
320.000
70
70
2.100.000
30.00
0
2
Sulfar Bary
V02
Kg
50
50
35.00
1.750.000
50
50
2.000.000
40.00
0
3
Bt
V03
Kg
40
40
45.00
1.800.000
20
20
1.000.000
50.00
0
Cng
8.970.000

Th Bch Lin CKX08.3
SVTH:
45

Bo co thc tp
- Tng s tin (vit bng ch): Tm triu chn trm by
m-i nghn hai trm ng.
- S chng t gc km theo:
Phiu lnh vt t- s 15.

Ng-i lp phiu
Ng-i nhn hng
Th kho
K ton tr-ng
( k)
( k)
( k)
( k)
Cn c vo gi xut kho cng c dng c v s

lnh vt t- k ton lp phiu xut kho xut cho
cc phn x-ng.
Biu s 9
Phiu xut kho
N: Tk 627, 642
S:
21
C: Tk 153
H v tn ng-i nhn hng: Nguyn Vn T
a ch:
Phn x-ng SX s 1
L do xut kho: Xut vt liu dng cho sn xut sn
phm.
Xut ti kho: kho A
H Ni
stt
Tn nhn
S l-ng
Thnh
hiu, quy
Yu
Thc
gi
tin
cu
xut
cch, phm
vt
cht vt
t-, cng
Th Bch Lin CKX08.3
SVTH:
46

Bo co thc tp
c, sn
phm, hng
ha
a
V thng
C01
Ci
1000
1000
2.000
2.000.0
00
Th-c o C02
Ci
mn
150.00
300.000
400.000
200.00
0
Cng
2.700.0
00
Tng s tin (vit bng ch): Hai triu tm trm nghn

ng.
Phiu lnh vt t- s 15.

Ng-i lp phiu
Ng-i nhn hng
Th kho
K ton tr-ng
( k)
( k)
( k)
( k)
2.4.2 S, th k ton chi tit lin quan

Hch ton chi tit vt t- -c thc hin ng thi
c kho v phng k ton trn c s cc phiu nhp
kho, xut kho. Hch ton chi tit vt t- khng ch
hch ton v mt gi tr m cn hch ton v mt s
Th Bch Lin CKX08.3
SVTH:
47

Bo co thc tp
l-ng theo tng loi vt t-, cng c dng c khc

nhau.
V d: Lp th kho mt s vt liu, cng c sau:
Litopon, Sulfar Bary, bt , v thng, th-c o
mn.
Cn c vo cc chng t ban u nh-: ha n GTGT,
phiu
yu
cu
lnh
vt
cc
phiu
nhp
kho,phiu xut kho th kho lp th kho cho cc vt

liu, ta c cc th kho sau:

Th Bch Lin CKX08.3
SVTH:
48

Bo co thc tp
Biu s 10
th kho
Ngy lp th:
01/02/2011
T s: 12
Tn, nhn hiu, quy cch vt t-: Litopon
n v tnh: Kg
M s: V01
stt Ngy
thng
S hiu
chng t
Din
Ngy
gii
nhp,
xut
Nhp Xut
S l-ng
K
xc
Nhp Xut Tn
nhn
ca
KT
01/02
Tn u
10
k
2
01/02 15
Mua v
01/02 100
110
nhp
kho
3
04/02
20
Xut
04/02
80
30
dng
sn
xut
4
10/02 17
Mua v
10/02 200
230
nhp
kho
5
25/02
23
Xut
10/02
100
130
180
130
dng
sn
xut
Cng

Th Bch Lin CKX08.3
300
SVTH:
49

Bo co thc tp
cui k
S ny c 100 trang, nh s t trang 01 n trang

100.
Ngy m s : 02/01/2011
Th kho
tr-ng
K ton
Gim c
( k)
k)
( k)
Biu s 11
th kho
Ngy lp th:
01/02/2011
T s: 13
Tn, nhn hiu, quy cch vt t-: Sulfar Bary
n v tnh: Kg
M s: V02
stt Ngy
S hiu
thng
chng t
Din
Ngy
gii
nhp,
xut
Nhp Xut
S l-ng
K
xc
Nhp Xut Tn
nhn
ca
KT
01/02
e
Tn

Th Bch Lin CKX08.3
50
SVTH:
50

Bo co thc tp
u k
2
01/02 15
Mua v
01/02 150
200
nhp
kho
3
04/02
20
Xut
04/02
100
100
dng
sn
xut
4
10/02 17
Mua v
10/02 100
200
nhp
kho
5
22/02
22
Xut
22/02
50
150
150
150
dng
sn
xut
Cng
250
cui
k
100.
Ngy m s : 02/01/2011
Th kho
tr-ng
K ton
Gim c
( k)
( k)
( k)
Biu s 12
Th Bch Lin CKX08.3
th kho
51
SVTH:

Bo co thc tp
Ngy lp th:
01/02/2011
T s: 14
Tn, nhn hiu, quy cch vt t-: Bt
n v tnh: Kg
M s: V03
stt Ngy
S hiu
thng
chng t
Din
Ngy
gii
nhp,
xut
Nhp Xut
S l-ng
K
xc
Nhp Xut Tn nhn

ca
KT
01/02
Tn
40
u k
2
01/02 15
Mua v
01/02 60
100
nhp
kho
3
04/02
20
Xut
04/02
60
40
dng
sn
xut
4
10/02 17
Mua v
10/02 100
140
nhp
kho
5
22/02
22
Xut
22/02
100
40
160
40
dng
sn
xut
Cng
160
cui
k
Th Bch Lin CKX08.3
SVTH:
52

Bo co thc tp
100.
Ngy m s : 02/01/2011
Th kho
K ton
tr-ng
Gim c
( k)
( k)
( k)
Cn c vo cc chng t ban u nh-: ha n

GTGT, phiu yu cu lnh vt t v cc phiu nhp
kho,phiu xut kho th kho lp th kho cho cc cng
c dng c, ta c cc th kho sau:
Biu s 13
th kho
Ngy lp th:
01/02/2011
T s: 15
Tn, nhn hiu, quy cch vt t-: V thng
n v tnh: Ci
M s: C01
stt Ngy
thng
S hiu
chng t
Din
Ngy
gii
nhp,
xut
Nhp Xut
S l-ng
K
xc
Nhp Xut Tn
nhn
ca
KT
01/02
e
Tn u
20

Th Bch Lin CKX08.3
SVTH:
53

Bo co thc tp
2
03/02 16
Mua v
03/02 2000
2020
nhp
kho
3
04/02
21
Xut
04/02
1000 1020
dng
sn
xut
4
12/02 18
Mua v
12/02 2000
3020
nhp
kho
5
26/02
24
Xut
26/02
2000 1020
dng
sn
xut
Cng
4000 3000 1020
cui k
S ny c 100 trang, nh s t trang 01 n trang 100.
Ngy m s : 02/01/2011
Th kho
tr-ng
K ton
Gim c
( k)
k)
(
( k)
Biu s 14
th kho
Ngy lp th:
01/02/2011
Th Bch Lin CKX08.3
SVTH:
54

Bo co thc tp
T s: 16
Tn, nhn hiu, quy cch vt t-: Th-c o mn
n v tnh: Ci
M s: C02
stt Ngy
S hiu
thng
chng t
Din
Ngy
gii
nhp,
xut
Nhp Xut
S l-ng
K
xc
Nhp Xut Tn
nhn
ca
KT
01/02
Tn
4
2
u k
2
03/02 16
Mua v
03/02
nhp
kho
3
04/02
21
Xut
04/02
dng
sn
xut
4
12/02 18
Mua v
12/02
nhp
kho
5
26/02
24
Xut
26/02
dng
sn
xut
Cng
cui
k
100.
Th Bch Lin CKX08.3
SVTH:
55

Bo co thc tp
Ngy m s : 02/01/2011
Th kho
tr-ng
K ton
Gim c
( k)
( k)

Th Bch Lin CKX08.3
( k)
SVTH:
56

Bo co thc tp
S chi tit vt t-, cng c dng c

Ti phng k ton, k ton vt t- s lp s chi
tit vt liu, cng c dng c cho tng loi vt
liu, cng c dng c theo di tnh hnh nhp,
xut, tn kho c v s l-ng v gi tr ca tng
loi vt t-, cng c dng c tng kho lm cn c
i chiu vi vic ghi chp ca th kho.
S ny -c m theo tng ti khon ( nguyn liu,
vt liu,cng c dng c ): 152, 153, theo tng kho
v theo tng loi vt liu, cng c dng c.
V d: Lp s chi tit vt liu, cng c dng c
ca mt s loi vt liu, cng c dng c sau:
Litopon, sulfar bary, bt , v thng, th-c o
mn.
K ton cn c vo cc chng t: phiu nhp,
phiu xut phn nh s l-ng v gi tr ca vt
liu vo s chi tit vt liu theo trnh t thi
gian, ta c cc s chi tit sau:

Th Bch Lin CKX08.3
SVTH:
57

Bo co thc tp
Biu s 15
S chi tit vt liu, dng c (sn phm, hng ha)
Nm 2011
Ti khon: 152
Tn kho: kho A
Tn quy cch nguyn liu, vt liu, cng c dng c (sn

phm, hng ha): Litopon
Chng t
Din
SH
gii i gi
NT
TK
Nhp
SL
Xut
Thnh
ng (ng) (kg) tin
SL
c
S
Thnh
SL
(kg) tin
(ng)
a
Tn
Thnh
(kg) tin
(ng)
4
(ng)
6
32.000
10
320.000
dK
PN 01/02 Mua
15
331 30.000
100 3.000.000
110 3.320.000
v
nhp
kho
PX 04/02 Xut 621 32.000
10
20
70 2.100.000
dng
30.000
320.000
100 3.000.000
30
900.000
sn
xut
PN 10/02 Mua
17
331 30.000
200 6.000.000
230 6.900.000

Th Bch Lin CKX08.3
SVTH:
58

Bo co thc tp
nhp
kho
PX 25/02 Xut 621 30.000
23
100 3.000.000
130 3.900.000
dng
sn
xut
Cng
300 9.000.000
180 5.420.000
SDCK
130 3.900.000

Ng-i ghi s
K ton
tr-ng
Gim c
( k)
k)
( k)
Biu s 16
Nm 2011
Ti khon: 152
Tn kho: kho A
Tn quy cch nguyn liu, vt liu, cng c dng c (sn

phm, hng ha): Sulfar Bary
Chng t
Din
SH
gii i gi
NT
TK
Nhp
SL
ng (ng) (kg)
Xut
Tn
Thnh tin
SL
Thnh tin
(ng)
(kg)
(ng)
SL
Thnh
(kg) tin
(ng)
a
c
S
35.000
6
50
1.750.0
dK
PN 01/02 Mua
15
331 40.000
150
6.000.000
200 7.750.0
v
nhp

Th Bch Lin CKX08.3
SVTH:
59

Bo co thc tp
kho
PX 04/02 Xut 621 35.000
50
1.750.000
150 6.000.0
20
50 2..000.000
100 4.000.0
dng
40.000
sn
xut
PN 10/02 Mua
17
331 40.000
100
4.000.000
200 8.000.0
v
nhp
kho
PX 22/02 Xut 621 40.000

22
50
2.000.000
150
5.750.000
150 6.000.0
dng
sn
xut
Cng
250 10.000.000
SDCK
150 6.000.0

Ng-i ghi s
K ton
tr-ng
Gim c
( k)
k)
( k)
Biu s 17
Nm 2011
Ti khon: 152
Tn kho: kho A
Tn quy cch nguyn liu, vt liu, cng c dng c (sn phm,

hng ha): Bt
Chng t
Din
SH
gii i gi
NT
TK
Nhp
SL
Xut
Thnh
ng (ng) (kg) tin
SL

Th Bch Lin CKX08.3
Thnh
SL
(kg) tin
(ng)
a
Tn
Thnh
(kg) tin
(ng)
4
(ng)
6
SVTH:
60

Bo co thc tp
S
45.000
40
1.800.000
dK
PN 01/02 Mua
15
331 50.000
60 3.000.000
100 4.800.000
v
nhp
kho
PX 04/02 Xut 621 45.000
40 1.800.000
60 3.000.000
20
20 1.000.000
40 2.000.000
dng
50.000
sn
xut
PN 10/02 Mua
17
331 50.000
100 5.000.000
140 7.000.000
v
nhp
kho
PX 22/02 Xut 621 50.000

22
100 5.000.000
40 2.000.000
dng
sn
xut
Cng
160 8.000.000
160 7.800.000
SDCK
40 2.000.000

Ng-i ghi s
K ton
tr-ng
Gim c
( k)
k)
( k)
K ton cn c vo cc chng t: phiu nhp,

phiu xut phn nh s l-ng v gi tr ca vt
liu vo s chi tit vt liu theo trnh t thi
gian, ta c cc s chi tit sau:
Biu s 18
Nm 2011

Th Bch Lin CKX08.3
SVTH:
61

Bo co thc tp
Ti khon: 153
Tn kho: kho A
Tn quy cch nguyn liu, vt liu, cng c dng c (sn phm,

hng ha): V thng
Chng t
Din
TK
SH
gii
gi
ng
(ng)
NT
Nhp
SL
(kg)
Xut
Thnh
tin
SL
(kg)
(ng)
a
Thnh
tin
Tn
SL
Thnh
(kg)
tin
(ng)
4
2.000
(ng)
6
20
40.000
2020
4.040.000
1020
2.040.000
3020
6.040.000
1020
2.040.000
1020
2.040.000
dK
PN
03/02
16
Mua
331
2.000
627
2.000
111
2.000
627
2.000
2000
4.000.000
v
nhp
kho
PX
04/02
21
Xut
1000
2.000.000
dng
sn
xut
PN
12/02
18
Mua
2000
4.000.000
v
nhp
kho
PX
24
26/02
Xut
2000
4.000.000
3000
6.000.000
dng
sn
xut
Cng
4000
SDCK

Ng-i ghi s
Gim c
( k)
( k)
8.000.000
K ton tr-ng
( k)
Biu s 19

Th Bch Lin CKX08.3
SVTH:
62

Bo co thc tp
Nm 2011
Ti khon: 153
Tn kho: kho A
Tn quy cch nguyn liu, vt liu, CCDC(sn phm, hng ha):

Th-c o mn
Chng t
Din
TK
SH
gii
gi
(ng
NT
Nhp
Xut
Tn
Gh
SL
Thnh
SL
Thnh
SL
Thnh
(kg
tin
(kg
tin
(kg
tin
ch
(ng)
(ng)
(ng)
300.000
g
a
150.0
d-
00
K
PN
03/0
Mua
33
200.0
16
00
800.000
1.100.0
00
nhp
kho
PX
04/0
Xut
62
150.0
300.000
800.000
21
dng
00
400.000
400.000
800.000
400.000
400.000
sn
200.0
xut
00
PN
12/0
Mua
11
200.0
18
00
400.000
nhp
kho
PX
26/0
Xut
62
200.0
24
dng
00
400.000
1.100.0
sn
xut
Cng
SDCK
1.200.0
00
00

Th Bch Lin CKX08.3
SVTH:
63

Bo co thc tp
Ng-i ghi s
K ton
tr-ng
Gim c
( k)
k)
( k)
Sau khi phn nh vo s chi tit vt liu, cng

c dng c k ton vt t- s tng hp vt liu, cng
c dng c vo bng k nhp, bng k xut vt liu,
cng c dng c tr-c khi cho vo bng tng hp chi
tit vt liu.
Bng k nhp vt liu l chng t k khai s vt
liu nhp kho. Cui thng dng s liu trn bng
ny i chiu vi bng tng hp chi tit vt
liu,v i chiu vi
th kho ca th kho.
V d: Tng hp s vt liu, CCDC t u thng 02

n cui thng 02.
Cui thng k ton vt t- cn c vo s chi tit
vt liu tin hnh lp bng k nhp vt liu theo
trnh t thi gian.
Biu s 20
Bng k nhp vt liu
T ngy 01/02 n ngy 28/02
Chng
Din
gii
Tng
s Ghi n TK 152 - Ghi c cc TK
tin
SH NT
331
111
112
.
.
.
PN 01
Mua
12.000.00
12.000.00
15 /0
vt
00
liu
v

Th Bch Lin CKX08.3
SVTH:
64

Bo co thc tp
nhp
kho
PN 10
Mua
15.000.00
10.000.00
5.000.0
17 /0
vt
00
.........
.........
.......
......
........
........
.......
......
65.500.00
25.500.00
30.000.
10.000
000
.000
liu
v
nhp
kho
.. ..
......
.. ..
......
Tng

Ng-i ghi s
ton tr-ng
K
Th kho
(
( k)
k)
( k)

cng c dng c tin hnh lp bng k nhp cng
c dng c theo trnh t thi gian.
Biu s 21
Bng k nhp cng c dng c
T ngy 01/02 n ngy 28/02
Th Bch Lin CKX08.3
SVTH:
65

Bo co thc tp
Chng t Din
SH
NT
Tng
gii
s tin
Ghi n TK 152-Ghi c cc TK
331
111
112
.
.
.
PN
03/
Mua CCDC 4.800.0
4.800.00
16
02
nhp 00
kho
PN
12/
Mua CCDC 4.400.0
4.400.00
18
02
nhp 00
kho
... ...
........
.......
........
....... ......
... ...
........
.......
........
....... ......
.
Tng
38.000.
8.000.00
20.000. 10.000
000
000
.000

Ng-i ghi s
ton tr-ng
K
Th kho
(
( k)

Th Bch Lin CKX08.3
k)
( k)
SVTH:
66

Bo co thc tp

vt liu tin hnh lp bng k xut vt liu theo
trnh t thi gian.
Biu s 22
Bng k xut vt liu
T ngy 01/02 n ngy 28/02
Chng
Din
gii
Tng
s Ghi c TK 152-Ghi n cc TK
tin
NT
621
627
641
..
.
04/0
Xut
8.970.00
8.970.00
vt
liu
dng
cho
SX
22/0
Xut
7.000.00
7.000.00
vt
liu
dng
cho
SX
25/0
Xut
3.000.00
3.000.00
vt
liu
dng
cho
SX
..

Th Bch Lin CKX08.3
SVTH:
67

Bo co thc tp
Tng
70.120.0
60.120.0
5.000.0
5.000.0
00
00
00
00

Ng-i ghi s
ton tr-ng
Th kho
(
k)
( k)
( k)

cng c dng c tin hnh lp bng k xut cng
c dng theo trnh t thi gian.
Biu s 23
Bng k xut vt liu, cng c dng c
T ngy 01/02 n ngy 28/02
Chng t
Di
NT
Tng
s Ghi c TK 152-Ghi n cc TK
tin
gi
62
627
642
..
i
P
04/0
Xu
2.700.000

Th Bch Lin CKX08.3
2.000.000
700.000
SVTH:
68

Bo co thc tp
2
CCD
C
dn
g
cho
SX
26/0
Xu
CCD
4.400.000
4.000.000
400.000
40.800.00
25.000.00
15.800.00
dn
g
cho
SX
..
Tn
g

Ng-i ghi s
ton tr-ng
K
Th kho
(
( k)

Th Bch Lin CKX08.3
k)
( k)
SVTH:
69

Bo co thc tp
Khi tng hp vo bng k nhp, xut vt liu

cng c dng c k ton vt t- tng hp chi tit hn
vo bng tng hp chi tit vt liu, cng c dng
c, sn phm, hng ha. Trong bng ny s ghi chi
tit hn cho tng loi vt liu, cng c dng c v
mt gi tr, i chiu vi s ci ti khon 152,
153. Mi ti khon vt liu, cng c dng c -c
lp 1 bng ring.
Cn c vo cc s liu ghi trn s chi tit
vt liu k ton lp bng tng hp chi tit vt
liu.
Biu s 24
Bng tng hp chi tit vt liu, dng c,
sn phm, hng ha
(Trch dn)
Ti khn: 152
Thng 02 nm 2011
st
t
Tn, quy cch
S tin
vt liu, dng Tn u k
Nhp
c, sn phm,
trong
hng ha
Litopon
320.000
Sulfar Bary
1.750.000
trong k cui k
3.900.0
00
10.000. 5.750.00
6.000.0
000
Th Bch Lin CKX08.3
Tn
9.000.0 5.420.00
00
Xut
0
SVTH:
00
70

Bo co thc tp
3
Bt
1.800.000
8.000.0 7.800.00
00
.. ..............
.
..........
.....
Cng
00
....... ........
.......
....
17.170.000
2.000.0
...
...
..
65.500. 60.120.0
22.550.
000
00
000

Ng-i lp
K ton tr-ng
( k)
( k)
Cn c vo cc s liu ghi trn s chi tit

cng c dng c k ton lp bng tng hp chi tit
cng c dng c.
Biu s 25
Bng tng hp chi tit vt liu, dng c,
sn phm, hng ha
(Trch dn)
Ti khn: 153
Thng 02 nm 2011
st
Tn, quy cch vt
S tin
liu, dng c,
Tn
Nhp
Xut
Tn
sn phm, hng
u k
trong
trong
cui

Th Bch Lin CKX08.3
SVTH:
71

Bo co thc tp
ha
1
2
V thng
8.000.0
6.000.0
2.040.
00
00
000
300.00
1.200.0
1.100.0
400.00
00
00
......
.......
.......
......
...
...
...
6.240.
38.000.
40.800.
3.440.
000
000
000
000
40.000
Th-c mn
.. .................
.
......
Cng

Ng-i lp
K ton tr-ng
( k)
( k)

Th Bch Lin CKX08.3
SVTH:
72

Bo co thc tp
theo di nghip v mua vt t- nh-ng ch-a thanh

ton vi ng-i bn, k ton phn nh qua s chi tit
thanh ton vi ng-i bn.
S chi tit thanh ton vi ng-i bn -c m
nhm theo di tnh hnh mua, bn v cng n gia
cng ty vi cc nh cung cp. S -c m cho mi nh
cung cp trn trn mt s ring trong c k. Mi
chng t -c ghi trn mt dng theo th t thi
gian pht sinh. Cui k xc nh s d- bn n, s dbn c ghi vo s ci.
V d: Lp s chi tit thanh ton vi ng-i mua ca
cng ty TNHH Thnh Long v cng ty CP Thi D-ng.
Cn c vo ha n GTGT, phiu chi tin, giy bo
n ca ngn hng k ton vo s chi tit thanh
ton vi ng-i bn theo trnh t thi gian, ta c
cc s chi tit thanh ton vi ng-i bn sau:

Th Bch Lin CKX08.3
SVTH:
73

Bo co thc tp
Biu s 26
S chi tit thanh ton vi
ng-i mua (ng-i bn)
Ti khon: 331
i t-ng: Cng ty TNHH Thnh Long
N
T
Chng t
SH
NT
Din
TK
Thi
gii
hn
S pht sinh
N
S dC
-c
ng
CK
- S d-
2.000.00
u k
- S PS
trong
k
H
GTGT
0078
1/2
Mua VL
152
12.000.0
133
00
NK
1.200.00
0
2
GBN
5/2
10
5
/
GTGT
10/
1
PC
12
Tr n
10.000.0
ng-i
00
bn
0081
0
112
152
133
Mua VL
10.000.0
NK
00
111
18/
2
1.500.00
5.000.00
Tr n
ng-i
bn

Th Bch Lin CKX08.3
SVTH:
74

Bo co thc tp
2
0
/
5
Cng PS
S d-
15.000.0
24.700.0
00
00
11.700.0
cui k
00
Ng-i ghi s
K ton tr-ng
( k)
( k)

Th Bch Lin CKX08.3
SVTH:
75

Bo co thc tp
Biu s 27
S chi tit thanh ton vi
ng-i mua (ng-i bn)
Ti khon: 331
i t-ng: Cng ty C Phn Thi D-ng
N
Chng t
SH
NT
Din
TK
Thi
gii
hn
S pht sinh
N
S dC
-c
ng
- S d-
u k
- S PS
CK
8.000.0
00
trong
k
GBN
3
2/2
112
Tr
tin n
3/2
2
H
3
GTGT
0079
153
4.800.00
tr-c
133
0
480.000
Mua
5/2
CCDC NK
112
GBN
5.000.00
11
5
Tr
8/2
tin
GBN
cho
12
ng-i
0
112
4.000.00
bn
8
12/
2
ng
153
tr-c
133
GTGT
tin
0082
cho
ng-i
8.000.00
4.000.00
0
400.000
bn
2
/
Mua

Th Bch Lin CKX08.3
SVTH:
76

Bo co thc tp
2
CCDC NK
Cng PS
S d-
17.000.0
10.120.0
00
00
1.120.0
cui k
00

Ng-i ghi s
K ton tr-ng
( k)
( k)

Th Bch Lin CKX08.3
SVTH:
77

Bo co thc tp
Cn c vo s chit thanh ton vi ng-i bn, k

ton lp bng tng hp thanh ton vi ng-i bn, v
n cui thng i chiu vi s ci ti khon
331, ta c bng sau:
Biu s 28
a ch: Lnh Nam Hong Mai H Ni
Bng tng hp thanh ton vi ng-i bn
Ti khon: 331
Loi tin: VN
(Trch dn)
st
Tn
S d- u k
bn
S pht sinh trong
S d- cui
hng
1
Cng
2.000.000
15.000.00
24.700.00
11.700.00
Long
17.000.00
10.120.00
1.120.000
Cng
ty
TNHH
Thn
2
8.000.000
ty
..
phn
..
..
Thi
270.000.0
580.000.0
560.050.0
00
00
00
D-n
g
Cng

Th Bch Lin CKX08.3
250.050.0
00
SVTH:
78

Bo co thc tp

Ng-i ghi s
K ton tr-ng
( k)
( k)
2.5 K ton tng hp vt liu, cng c dng c

Bng phn b vt liu, cng c dng c
xc nh gi tr vt liu, cng c dng c
xut kho k ton lp bng phn b vt liu, cng c
dng c nhm theo di s l-ng vt liu, cng c
dng c xut dng cho tng i t-ng. Cui thng,
cn c vo s chi tit vt liu, cng c dng c,
cc phiu xut v bng k xut vt t- k ton lp
bng phn b vt liu, cng c dng c nhsau:
Biu s 29
Bng phn b nguyn liu, vt liu, cng c dng c
Thng 02 nm 2011
(Trch
S: 02
dn)
s
t
Ghi c cc
TK
Ti khon
Ti khon
Ti
Ti
152
153
khon
khon
141
142
Gi tr
Gi tr
l-
(ng)
l-
(ng)
Ghi n cc
ng
ng
TK
(kg
(c
i)
TK 621: Chi
1.2
60.120.
ph NVLTT
00
000
Litopon

Th Bch Lin CKX08.3
SVTH:
79

Bo co thc tp
Sulfar
180
5.420.0
Bary
150
00
Bt
160
5.750.0
...........
...
00
1.1
25.000.
.......
..
7.800.0
00
000
TK 627: Chi
250
00
.......
300
6.000.0
.....
00
ph SXC
3
V thng
...........
...
......
..
TK 641: Chi
5.000.0
2.000.0
00
00
.......
.......
.....
.....
5.000.0
00 ...
250
..
.......
.....
ph bn
hng
.......
...........
...
......
..
.....
150
TK 642: Chi
5.000.0
ph QLDN
00
2.000.0
00
00
15.800.
000
Th-c o
.......
mn
3.000.0
1.100.0
.......
.......
00
.....
.....
8.000.0
4.000.0
00
00
..... ...
...........
...
......
.......
.....
Cng
70.120.
40.800.
000
000

Ng-i lp biu
K ton tr-ng
( k)
( k)

Th Bch Lin CKX08.3
SVTH:
80

Bo co thc tp
Nht k chung
Hnh thc s k ton cng ty p dng l hnh thc
nht k chung. Theo hnh thc ny, tt c cc nghip
v kinh t, ti chnh pht sinh u -c ghi vo s
Nht k, m trng tm l s Nht k chung, theo
trnh t thi gian pht sinh v theo ni dung kinh
t ca nghip v . Sau ly s liu trn cc s
Nht k ghi s Ci theo tng nghip v pht sinh.
Cn c vo cc chng t nh- ha n GTGT, phiu
thu, phiu chi, giy bo n, giy bo c, phiu nhp
kho, phiu xut kho .. k ton vo s nht k chung
theo trnh t thi gian pht sinh cc nghip v.
Biu s 30
Nht k chung
Thng 02 nm 2011
n v tnh: VN
(Trch dn)
Ng
ST
Ng
hiu
th
y,
TK
ng
th
ng
ghi
ng
y,
Chng t
S hiu
Din gii
S pht sinh
N
S
C
03/
H GTGT
01/
Mua vt
152
12.000.00
02
0078
02
liu v
133
H GTGT
nhp kho.
331
1.200.000
0079
Mua CCDC
03/
02
GBN 9
03/
02
v nhp
kho.

Th Bch Lin CKX08.3
13.200.00
0
153
133
4.800.000
SVTH:
81

Bo co thc tp
PX 20
Tr tin
331
k tr-c
331
112
03/
02/
cho ng-i
02
02
bn.
PX 21
Xut vt
621
liu dng
152
480.000
5.280.000
8.000.000
8.000.000
8.970.000
8.970.000
04/
04/
sn xut
02
02
Xut CCDC
627
GBN 10
dng sn
642
2.000.000
.......
xut.
153
700.000
04/
.....
04/
02
PN 17
02
Tr tin
..........
.....
PN 18
06/
05/
02
02
...
liu v
...
.........
nhp kho.
152
......
.........
133
15.000.00
......
.....
v nhp
331
10/
02
PX 22
PX 23
kho.
..........
1.500.000
153
......
133
Tr tin
331
5.000.000
11.500.00
0
4.000.000
....
Xut vt
...
02
liu dng
331
sn xut.
111
.........
Xut vt
621
......
liu dng
152
5.000.000
5.000.000
7.000.000
7.000.000
3.000.000
3.000.000
PX 24
18/
sn xut.
02
Xut CCDC
621
dng sn
152
.....
..
22/
xut.
20/
02
..........
627
......
642
02
10.000.00
12/
12/
.......
....
111
PC 12
10.000.00
Mua vt
ng-i bn.
...
112
Mua CCDC
02
02
331
.......
..
11/
2.700.000
ng-i bn.
400.000
4.400.000
.........
......
153

Th Bch Lin CKX08.3
SVTH:
82

Bo co thc tp
22/
25/
....
4.000.000
02
02
...
400.000
4.400.000
.........
.........
25/
26/
02
02
......
......
Cng
26/
12.550.00
12.550.00
0.000
0.000
02
...
.

Ng-i ghi s
K ton tr-ng
Gim c
( k)
( k)
( k)
S ci
S ci l s k ton tng hp m cho c nm, mi
ti khon vt liu, cng c dng c, thnh phm,
hng ha u lp mt s ci ring. Trong phn
Th Bch Lin CKX08.3
SVTH:
83

Bo co thc tp
nh s pht sinh n, s pht sinh c v s d- cui

thng hoc cui qu.
Cn c vo cc s liu s nht k chung, s
nht k c bit k ton phn nh vo s ci ca ti
khon 152,v sau tin hnh i chiu vi cc bng
k
nhp,
xut
vt
liu,
bng
tng
hp
chi
tit
nguyn vt liu, ta c s ci sau:

Biu s 31
S ci
Thng 02 nm 2011
Tn ti khon: Nguyn liu, vt liu
S hiu: 152
(Trch dn)
NT
Chng t
Nht k
SH
chung
TK
GS
SH
NT
Tran
STT
ng
g
A
S tin
dng
S d-
17.170.
000
thng
S pht
sinh
03
PN
01/ trong
15
02
02
thng
04/ Mua vt
04
PX
20
02
liu v
nhp kho
02
10/ Xut VL
..
02
..
....
...
331
12.000.
000
621
8.970.0
00
dng SX
...
.........

Th Bch Lin CKX08.3
..
.......
.......
SVTH:
84

Bo co thc tp
11
PN
22/ ...
331
.......
.......
17
02
111
02
PC 9
25/ liu v
02
..
....
..
...
Mua vt
nhp kho
PX
22
02
...
000
..
5.000.0
.........
.....
22
10.000.
00 .......
621
.......
.......
Xut vt
621
.......
liu dng
7.000.0
25
PX
SX.
...
23
Xut vt
...
liu dng
..
02
....
..
..
00
3.000.0
SX.
00
.......
..
.........
.......
.......
.....
....
.......
..
Cng
65.500.
60.120.
pht
000
000
sinh
thng
S dcui
22.550.
000
thng
Ng-i ghi s
tr-ng
K ton
Gim c
( k)
( k)

Th Bch Lin CKX08.3
( k)
SVTH:
85

Bo co thc tp

khon 153,v sau tin hnh i chiu vi cc bng
k nhp, xut cng c dng c, bng tng hp chi
tit cng c dng c, ta c s ci sau:

Th Bch Lin CKX08.3
SVTH:
86

Bo co thc tp
Biu s 32
S ci
Thng 02 nm 2011
Tn ti khon: Cng c, dng c
S hiu: 153
(Trch dn)
NT
Chng t
Din gii
Nht k
SH
chung
TK
GS
SH
A
NT
c
Trang
STT
dng
ng
S d- u
S tin
N
6.240.0
thng
00
S pht
sinh trong
03/
PN 16
02
04/
PX 21
02
..
....
..
PN 18
12/
02
....
..
PX 24
..
26
/02
....
03/
thng
02
Mua CCDC v
04/
nhp kho
02
Xut CCDC
627
2.000.0
dng sn
642
00
12/
xut
02
...........
........
26/
Mua CCDC v
02
nhp kho
331
4.800.0
00
....
700.000
.......
331
.......
.......
......
....
...........
627
4.400.0
.......
........
642
00
.......
....
..
Xut CCDC
dng sn
.......
00
xut
.......
400.000
4.000.0
...........
.......
.......
.......
.......
.......
.

Th Bch Lin CKX08.3
SVTH:
87

Bo co thc tp
Cng pht
sinh thng
38.000.
40.800.
000
000
S d- cui
thng
3.440.0
00

Ng-i ghi s
tr-ng
K ton
Gim c
( k)
( k)

Th Bch Lin CKX08.3
( k)
SVTH:
88

Bo co thc tp

khon 331,v sau tin hnh i chiu vi bng
tng hp thanh ton vi ng-i bn, ta c s ci sau:
Biu s 33
S ci
Thng 02 nm 2011
(Trch dn)
Tn ti khon: Phi tr cho ng-i bn

NT
Chng t
Din gii
Nht k
SH
chung
TK
GS
SH
A
NT
c
Trang
STT
dng
ng
S hiu: 331
S tin
NT
S d- u
270.000.000
thng
S pht
sinh trong
03/
PN 15,
01/
02
02
Mua vt
152
12.000.000
GTGT
liu v
133
1.200.000
0078
nhp kho
03/
PN 16,
02
03/
02
153
Mua CCDC v
0079
nhp kho
GBN 9
133
4.800.000
480.000
02/
02
GBN 10
02
06/
03/
GTGT
02
06/
thng
GBN 11
02
05
Tr tin k
/02
tr-c cho
05/
ng-i bn
02
..
.....
..
PN 17,
10
11/
/02
02
GTGT
0081
Tr tin
112
0
112
ng-i bn
Tr tin
8.000.00
10.000.0
112
00
ng-i bn
.........
5.000.00
.........
....
........

Th Bch Lin CKX08.3
.........
SVTH:
89

Bo co thc tp
PN 18,
12/
02
GTGT
12/
Mua vt
152
.......
10.000.000
liu v
133
.......
1.500.000
nhp kho
02
0082
.....
..
..
153
PC 12
18/
Mua CCDC
02
nhp kho
4.400.000
440.000
133
.....
20/
02
..
..
.
.........
.........
........
....
.........
.......
Tr tin
ng-i bn
111
.......
.........
...
.........
.........
....
........
5.000.00
0
.......
.......
..
Cng pht
580.000.
sinh thng
560.050.000
000
S d- cui
thng
250.050.000

Ng-i ghi s
K ton tr-ng
Gim c
( k)
( k)

Th Bch Lin CKX08.3
( k)
SVTH:
90

Bo co thc tp
Ch-ng 3: ph-ng h-ng v giI php hon thin k

ty cpld sn th k
Trong qu trnh thc tp ti cng ty CPLD Sn
Th K, tuy thi gian thc tp ngn song nh s gip
ch bo tn tnh ca cc c ch, anh ch trong
ban lnh o c bit l cc ch trong phng k ton
gip em hiu bit thm v t chc qun l k
ton
thc t ti mt cng ty c th l cng ty CPLD
Sn Th k. V d-i gc l mt sinh vin thc

tp, ln u tin -c lm quen vi thc t em xin
mnh dn -a ra mt s nhn xt v kin ngh sau:
3.1 Nhn xt v cng tc k ton nhp, xut vt
liu, cng c dng c
3.1.1 u im
Nhn chung cng tc k ton vt liu -c t
chc kh cht ch ph hp vi yu cu qun l v nhu
cu cung cp thng tin trong cng ty.
Cng tc vt liu -c ch trng quan tm
ng mc th hin trong cng tc xy dng k hoch
thu mua nguyn vt liu hng thng, hng qu. Gia
cc b phn c lin quan c s phi hp nhp nhng,
m bo cung cp y nguyn vt liu c v s
l-ng v chng loi phc v cho hot ng sn xut
-c lin tc p ng -c nhu cu tiu dng ca th
tr-ng.
H thng kho hng cng ty -c sp xp hp l,
khoa hc to nn thun li cho vic nhp, xut, kim
k, bo qun vt liu -c m bo cht l-ng u
Th Bch Lin CKX08.3
SVTH:
91

Bo co thc tp
vo. T to iu kin thun li nng cao cht

l-ng sn phm, to th mnh trong cnh tranh trn
th tr-ng.
V c cu t chc b my k ton:
V t chc:i ng k ton -c t chc gn nh
vi i ng nhn vin k ton lm vic nhit tnh,
c hiu qu. Hu ht cc cng vic k ton -c thc
hin trn my tnh. c -c iu ny i ng k
ton ca cng ty phi c trnh tay ngh cao,
chuyn mn vng vng v s dng my tnh thnh tho.
V s sch k ton: cng ty CPLD Sn Th K p
dng hnh thc Nht k chung, ph hp vi c im
ca cng ty bi y l hnh thc s c kt cu n
gin nn p dng vo hnh thc k ton my rt ph
hp.
V cng tc vt t-, ti sn c nh: vt t- ca
cng ty -c qun l theo kho v ch -c xut, nhp
theo n hng. V ti sn c nh ca cng ty c,
cng ty cn quan tm nhiu hn cho ti sn c nh
tng sn l-ng, nng cao hn na cht l-ng sn
phm ca mnh.
Ni chung cng tc hch ton chi ph nguyn
liu, vt liu, cng c dng c -c t chc theo
ngch k ton hin hnh ca B Ti Chnh ban
hnh. Cc phng ban, phn x-ng th-ng xuyn phi
hp cht ch vi phng k ton m bo cho cng tc
din ra thun li, nhp nhng p ng -c nhu cu
cung cp thng tin, thc hin tt phn l-u tr, tp
hp chi ph v tnh gi thnh.
Th Bch Lin CKX08.3
SVTH:
92

Bo co thc tp
3.1.2 Nh-c im
Hin nay cng ty ang s dng h thng s sch
k ton theo hnh thc Nht k chung hnh thc ny
vic ghi chp n gin, kim tra, i chiu...nh-ng
vic ghi chp vn cn b trng lp, vic kim tra,
i chiu th-ng dn vo cui k hch ton nn vic
cung cp s liu k ton v nh mc nguyn liu vt
liu lp bo co b chm,nh h-ng nhiu n tnh
kp thi ca cng tc k ton nguyn liu vt liu.
Chi ph qun l vt t- cng nh- ti sn c nh
cn rt ln. Nu doanh nghip gim -c chi ph ny,
th gi thnh sn phm cng gim theo rt tt cho
doanh nghip.
Ph-ng php hch ton chi tit vt liu hin ti
cng ty l ph-ng php ghi th song song. Ph-ng
php ny c -u im l n gin, thun tin d lm
c kh nng cung cp thng tin nhanh chng chnh xc
p ng yu cu qun tr vt liu cng ty.tuy
nhin ph-ng php ny cng bc l nhng hn ch nht
nh. N thch hp vi nhng doanh nghip c t
chng loi vt t- khi l-ng nghip v nhp, xut
t.
3.2 Mt s kin nhm hon thin k ton nhp, xut
K
3.2.1 S cn thit phi hon thin k ton nhp,
xut vt liu, cng c dng c.
Nh- chng ta bit yu t quan trng nht
cu thnh nn sn phm l vt liu, cng c dng
Th Bch Lin CKX08.3
SVTH:
93

Bo co thc tp
c. V chi ph v vt liu, cng c dng c chim t

l kh ln trong gi thnh sn phm. Nn vic hch
ton vt liu, cng c dng c hp l, s dng tit
kim nhin liu, ng mc ch, ng k hoch c
ngha quan trng trong vic h gi thnh sn phm
c gi c ph hp.
Vi vai tr quan trng nh- vy, vic khng ngng
hon thin cng tc k ton nhp, xut vt liu,
cng c dng c l ht sc cn thit. V n gip cho
h gi thnh sn phm ph hp vi ti tin ca ng-i
tiu
dng,
lm
cho
doanh
bn
hng
ca
doanh
nghip tng ln v ng thi lm li nhun tng

theo.
3.2.2 Mt s kin nhm hon thin k ton nhp
xut vt liu, cng c dng c.
Mt l:
Cng ty nn s dng cng ngh thng tin vo cng
tc k ton. V hin nay cng ngh thng tin ang
-c p dng rt nhiu trong k ton, n gip cho
cng vic ca k ton -c gim ti rt nhiu nhng
sai st trong tnh ton, cng s, chuyn s. Vic p
dng cng ngh thng tin s tit kim -c nhn lc,
m bo vic kim tra, i chiu s liu nhanh chng
chnh xc ph hp vi c im ca cng ty l sn
xut nhiu loi mt hng vi nhiu chng loi s
l-ng vt liu ln nn khi l-ng cng vic k ton
ht sc nng n. V th cng ty nn s dng cng
ngh thng tin gim bt gnh nng cho b phn k
ton.
Th Bch Lin CKX08.3
SVTH:
94

Bo co thc tp
Mc d vic tin hc ha b my k ton i hi

nhiu chi ph v thi gian. Th ban u cng ty nn
trang b y thit b my tnh cho phng k ton.
Sau cng ty c th mua phn mm k ton c sn
nh-ng ph hp v c hiu qu cng ty nn thu n
v thit k phn mm cho ring mnh. Chi ph ban u
ln nn cng ty ch xy dng phn mm dng n
gin, sau khi c tim lc kinh t cng ty
c th tin hnh nng cp v hon thin h thng k
ton ca mnh.
Hai l:
Xy dng h thng danh im vt t- vt liu hon
chnh,thng nht hp l gia kho v phng k ton
cng nh- cc phng lin quan khc. C s danh im
vt liu s gip cho vic qun l vt liu -c tt
hn, hch ton s chnh xc hn, to iu kin thun
li cho vic vi tnh ha vt liu, gp phn gim bt
khi l-ng cng vic, cung cp thng tin kp thi
phc v cho yu cu qun l, ch o sn xut kinh
doanh. Mun lp -c s danh im vt liu th iu
tr-c tin phi lm l phn loi vt liu, chng
ta khng ch phn loi vt liu m phi phn ra chi
tit hn cho tng loi. Vt liu phi -c phn trn
vai tr, cng dng ca tng loi vt liu trong qu
trnh sn xut kinh doanh. Trong mi loi vt liu
li cn c vo tnh cht, c im khc nhau phn
loi. Mi loi vt liu s -c theo di chi tit
trn s k ton. Ngoi ra vic phn loi -c thc
hin tt s lp -c s danh im vt liu to iu
Th Bch Lin CKX08.3
SVTH:
95

Bo co thc tp
kin thun li cho cng tc qun l v hch ton vt

liu, cng c dng c. Ta c mu s danh im vt
liu nhsau:
K hiu
Tn
nhn VT
n gi Ghi
Nhm
Danh
hiu,
quy
hch
VL
im
cch
vt
ton
VL
liu
1521
Vt
chnh
1522
Vt liu ph
1523
Nhin liu
1524
..
Vt
ch
liu
liu
thut
..
Ba l:
Vn dng ng trnh t ghi s v mu s theo hnh
thc Nht k chung. Nh- trnh by trn, nh-c
im ca hnh thc ny l vic ghi chp vn b trng
lp, vic kim tra i chiu th-ng dn vo cui k
gy ra mt s kh khn khng nh. Do vy khi s dng
hnh thc ny cc cn b phng k ton ca cng ty
CPLD Sn Th K cn phi ch hn trong vic ghi
chp l-u gi chng t v ch cp nht s liu v
s l-ng nguyn liu vt liu, cng c dng c
cng ty.
Th Bch Lin CKX08.3
SVTH:
96

Bo co thc tp
Bn l:
Hin nay cng ty ch-a lp d phng gim gi vt
liu y l mt thiu st ln. Bi mt trong nhng
nguyn
tc
tha
nhn
rng
ri
trong
ton
nguyn tc thn trng. th hin s thn trng ny

th doanh nghip phi tnh vo chi ph ti a v ghi
nhn li nhun mc ph hp theo tnh hnh hin ti
v chin l-c sn xut kinh doanh ca cng ty. M
mt trong nhng cch th hin s thn trng ny
l vic lp d phng.
*
Vai
tr
ca
vic
lp
phng
vi
doanh
nghip:
- V ph-ng din kinh t: Nh d phng gim gi m
bng cn i k ton ca doanh nghip phn nh chnh
xc hn gi tr thc t ca ti sn.
- V ph-ng din ti chnh: Do d phng gim gi c
tc dng lm gim li ca nin nn doanh nghip
tch ly -c mt s vn ng l -c phn chia. S
vn ny -c s dng b p khon gim gi vt
liu thc s pht sinh v ti tr cc khon chi ph
hay l -c chi d phng khi khon pht sinh
nin sau.
- V ph-ng din thu: D phng gim gi -c ghi
nhn nh- mt khon chi ph nhm tnh ra li nhun
thc t.
* Ti khon s dng: 159 D phng gim gi hng
tn kho
- Bn n:

Th Bch Lin CKX08.3
SVTH:
97

Bo co thc tp
+ S tn tht thc t do gim gi pht sinh trong k

vo d phng lp.
+ Hon nhp d phng khi khng dng n.
- Bn c:
Trch lp d phng vo cui nin k ton.
- D- c: S d phng trch cn li ch-a s dng.
* Trnh t ghi s k ton nhsau:
- Cui nin k ton nm, khi gi tr thun c th
thc hin -c ca vt liu nh hn gi gc th phi
lp d phng.
N TK 632
C TK 159
- Cui nin k ton sau, tnh ra s d phng gim
gi nguyn vt liu cho nm sau. Tr-ng hp d phng
gim gi NVL phi lp cui k k ton nm nay ln
hn khon d phng NVL lp cui k k ton nm
tr-c th chnh lch ln hn phi lp thm.
N TK 632
C TK 159
- Tr-ng hp khon d phng gim gi NVL phi lp
cui k k ton nm nay nh hn khong d phng
lp cui k k ton nm tr-c th s chnh lch
nh hn phi hon nhp.
N TK 159
C TK 632
Nm l:
Kho tng bn bi dng l-u tr nguyn liu vt
liu, cng c dng c c gi tr rt ln v -c
phn b dn vo chi ph sn xut. Nn sp xp nguyn
Th Bch Lin CKX08.3
SVTH:
98

Bo co thc tp
liu vt liu, cng c dng c mt cch khoa hc,

tit kim -c chi ph cho cng ty, gp phn gim
gi thnh tng sc cnh tranh ca sn phm trn th
tr-ng. Ti sn c nh, cng c dng c khu hao
hoc phn b ht cng ty nn thanh l ngay trnh
tnh trng lu trong kho.
Su l:
Hin nay cng ty p dng ph-ng php ghi th
song song trong k ton nguyn vt liu. Bn cnh
nhng mt -u im th ph-ng php ny c nhng hn
ch nht nh. Chnh v vy cng ty nn thay bng
ph-ng php ghi s s d- ph hp vi c im sn
xut v trnh nhn vin k ton. Ph-ng php ny
cho php k ton cung cp s liu nhanh chng kp
thi v cng vic -c dn u trong thng.
Ngoi ra cng ty nn c nhng phn th-ng
khch l ng-i lao ng, c nhng chnh sch -u i
i vi nhng ng-i con th-ng binh, lit s, gia
nh chnh sch nhng ng-i c thnh tch xut sc
trong cng vic nh- tng thm cc khon ph cp,
th-ng, h lm vic c hiu qu hn.
Trn y l mt s kin ngh ca em v cng ty,
mt ng gp nh b mong cng ty ngy cng hon
thin hn, ln mnh hn khng nh -c v th ca
mnh trn th tr-ng.

Th Bch Lin CKX08.3
SVTH:
99

Bo co thc tp
Kt
lun
Khi x hi ngy cng pht trin, mc sng -c
nng cao ko theo nhu cu khch quan ca con ng-i
-c nng ln. Ai cng mun bn thn mnh s dng
cc th hng ha cht l-ng tt, mu m p nh-ng
gi c phi va phi. Doanh nghip hn ai ht h
hiu r iu ny, chnh v th cc doanh nghip
khng ngng ci tin mu m sn phm, nng cao quy
trnh cng ngh sn xut cng nh- cht l-ng sn
phm ... nh-ng cn gim thiu ti a chi ph sn
xut trc tip h gi bn to sc cnh tranh cho
sn phm trn th tr-ng.

Th Bch Lin CKX08.3
SVTH:
100

Bo co thc tp
Trong qu trnh sn xut chi ph trc tip nh

h-ng ln n gi thnh chnh l chi ph nguyn liu
vt liu. Nu gim -c chi ph ny dn n vic h
gi thnh th doanh nghip mi thu -c li nhun
cao. Mun lm -c iu cc nh qun l doanh
nghip phi c trnh thc s, kinh nghim ca bn
thn v hn ht l phi c chin l-c hch ton chi
ph nguyn liu vt liu. S dng tit kim, hp l
nguyn liu vt liu gim
thiu chi ph sn
xut, gi bn nng cao sc cnh tranh.

Thy -c tm quan trng ca vt liu, cng c
dng c trong qu trnh sn xut nn cng ty CPLD
Sn Th K khng ngng nng cao trnh qun l
sn xut kinh doanh, c bit trong qun l v s
dng vt liu, cng c dng c. V k ton vt liu,
cng c dng c c mt vai tr rt quan trng trong
vic gim chi ph vt liu, cng c dng c sn
phm c gi c ph hp vi ti tin ng-i tiu dng.
Thi gian qua em tip thu -c nhng kin
thc ti cng ty CPLD Sn Th K vi mong mun -c
tm ti hc hi k ton ti doanh nghip. Do thi
gian tip xc vi doanh nghip cn hn ch bn thn
em cn nhiu sai st knh mong thy c gio xem xt
gp b sung cho em c th tt bi bo co ca mnh
mt ln na em xin chn thnh cm n s gip tn
tnh ca cc thy c gio ti tr-ng cao ng Kinh
T Cng Nghip H Ni. c bit l thc s: Nguyn
Th Linh tn tnh h-ng dn em vit bi bo co
ny v em cng gi li cm n n cc ch ti phng
k ton ca cng ty CPLD Sn Th K gip em
trong t thc tp va qua.
Th Bch Lin CKX08.3
SVTH:
101

Bo co thc tp
Em xin chn thnh cm n !

Th Bch Lin CKX08.3
SVTH:
102

Bo co thc tp
Danh mc ti liu tham kho

1) Gio trnh k ton ti chnh doanh nghip I, II,
III ca tr-ng cao ng Kinh T Cng Nghip H
Ni.
2) Gio trnh t chc cng tc k ton ca tr-ng cao
ng Kinh T Cng Nghip H Ni.
3) L thuyt v thc hnh k ton ti chnh PGS.TS
Nguyn Vn Cng
Nh xut bn ti chnh.
4) Bo co ti chnh, chng t v s k ton, s

k ton B ti chnh, nh xut bn thng k.
5) Ch
ton
doanh
nghip
ban
hnh
theo
Q/15/2006/Q - BTC,ngy 20/3/2006 nh xut bn

ti chnh.
6) H thng ti khon k ton do b ti chnh ban
hnh - nh xut bn thng k.
7) Cc chng t, s sch ti liu ca cng ty CPLD
Sn Th K.

Th Bch Lin CKX08.3
SVTH:
103

Bo co thc tp
Nhn xt ca cng ty cpld Sn th k

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

Th Bch Lin CKX08.3
SVTH:
104

Bo co thc tp
Nhn xt ca gio vin h-ng dn

....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
Nhn xt ca gio vin phn bin

Th Bch Lin CKX08.3
SVTH:
105

Bo co thc tp
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................
....................................................

Th Bch Lin CKX08.3
SVTH:
106

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Tr-ng cao ng Kinh T Cng Nghip H Ni

Knh gi: Thc s Nguyn Th Linh.

GVHD: Th.s Nguyn Th Linh

Tr-ng cao ng Kinh T Cng Nghip H Ni

thng sn xut v quy trnh

Tr-ng cao ng Kinh T Cng Nghip H Ni

GVHD: Th.s Nguyn Th Linh

Tr-ng cao ng Kinh T Cng Nghip H Ni

2.1 Cc ngun nhp v phn loi vt liu, cng c

GVHD: Th.s Nguyn Th Linh

Tr-ng cao ng Kinh T Cng Nghip H Ni

GVHD: Th.s Nguyn Th Linh

Tr-ng cao ng Kinh T Cng Nghip H Ni

GVHD: Th.s Nguyn Th Linh

Tr-ng cao ng Kinh T Cng Nghip H Ni

C phn lin doanh

GVHD: Th.s Nguyn Th Linh

Tr-ng cao ng Kinh T Cng Nghip H Ni

Tr-ng cao ng Kinh T Cng Nghip H Ni

cu thnh nn sn phm l vt liu, cng c dng

nghip. i hi cc doanh nghip khng ngng nng

GVHD: Th.s Nguyn Th Linh

Tr-ng cao ng Kinh T Cng Nghip H Ni

Ch-ng 2: Thc trng k ton nhp, xut vt liu,

Ch-ng 1: tng quan v cng ty cpld sn th k

Tr-ng cao ng Kinh T Cng Nghip H Ni

Ng-i i din theo php lut:

Tr-ng cao ng Kinh T Cng Nghip H Ni

Tr-ng cao ng Kinh T Cng Nghip H Ni

08/2008, l thnh vin chnh thc ca VPIA Hip

lt/ngy, sn xut kinh doanh hiu qu. V mt iu

Tr-ng cao ng Kinh T Cng Nghip H Ni

H Ni, Hi D-ng, Qung Ninh, Thi Bnh, Nam nh,

Tr-ng cao ng Kinh T Cng Nghip H Ni

1.2.2 Chc nng, nhim v ca tng b phn

GVHD: Th.s Nguyn Th Linh

Tr-ng cao ng Kinh T Cng Nghip H Ni

Phng ti chnh k ton c nhim v qun l, phn

GVHD: Th.s Nguyn Th Linh

Tr-ng cao ng Kinh T Cng Nghip H Ni

trong n-c v xut khu ra n-c ngoi, t chc cc

xut v quy trnh cng ngh sn xut

cc loi sn : nh- sn cng nghip, sn

trang tr ni tht v cc cng trnh giao thng,

Quy trnh cng ngh sn xut

sn xut ra sn phm sn cng ty phi tri qua

GVHD: Th.s Nguyn Th Linh

Tr-ng cao ng Kinh T Cng Nghip H Ni

GVHD: Th.s Nguyn Th Linh

Tr-ng cao ng Kinh T Cng Nghip H Ni

Tr-ng cao ng Kinh T Cng Nghip H Ni

1.4 C cu t chc b my k ton ca cng ty

h thng bo co phn tch tng hp. B phn k ton

chnh d-i hnh thc gi tr, hin vt v thi gian

Tr-ng cao ng Kinh T Cng Nghip H Ni

lao ng. Ngoi ra cn tin hnh h thng ha ton

Tr-ng cao ng Kinh T Cng Nghip H Ni

mua, vn chuyn, bo qun, nhp-xut-tn vt liu,

Tr-ng cao ng Kinh T Cng Nghip H Ni

s qu, trch, tnh ton tn qu hng ngy, l-u tr

1.5 Hnh thc t chc s k ton cng ty p dng

Tr-ng cao ng Kinh T Cng Nghip H Ni

S Nht k chung, s Nht k c bit