Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

LI M U
Cung vi s phat trin cua t nc la s xut hin
ngay cang nhiu cac doanh nghip. Nhng tn tai, ng
vng va gt hai c nhng thanh cng tt ep trn th
trng la vn doanh nghip cn phai giai quyt. Chnh
v th ma bt k doanh nghip nao cung phai xy dng cho
mnh k hoach hoat ng tt va co hiu qua, trong o co
s ong gop khng nho cua b phn k toan.
K toan c coi la ngn ng kinh doanh, la phng
tin giao tip gia doanh nghip vi cac i tng co quan
h. K toan ghi chep kp thi chnh xac nhng nghip vu
phat sinh, t o cung cp nhng thng tin nhm xy dng
k hoach hoat ng cht che, xac thc.
Vi vic chuyn bin cua t nc theo hng cng
nghip hoa- hin ai hoa a tao ra s canh tranh gay gt
gia cac doanh nghip va s tn tai N- Co trong kinh
doanh la iu tt yu , nhng doanh nghip phai bit s
dung ng vn cua mnh nh th nao phat huy th
manh cho cng ty. Xet trn kha nng thanh toan va tnh hnh
cng n cua doang nghip se phan anh ro net v cht
lng cng tac quan ly tai chnh noi chung, cng tac hoat
ng va s dung vn lu ng noi ring. Nhn thc c
tm quan trong cua cng tac hach toan, cung vi qua trnh
tm hiu thc t tai Cng Ty Kim Kh Min Trung, em a
chon vit tai: K toan phai thu khach hang, phai
tra ngi ban lam bao cao thc tp tt nghip cho
mnh. Ni dung tai gm 4 phn:
PhnI: Nhng vn chung v cng ty Kim Kh Min
Trung
Phn II: Ni dung bao cao cng tac hach toan k toan
phai thu khach hang- phai tra cho ngi ban
Phn III: anh gia cac ch tiu trn bao cao tai chnh
Phn IV: Nhn xet va y kin xut
Do thi gian thc tp co han va kin thc con han
ch nn tai khng tranh khoi nhng thiu sot, em rt
mong nhn c s giup va ong gop y kin cua thy
va cac anh ch, c chu phong k toan tai c hoan
thin hn.
Em xin chn thanh cam n.
a Nng, thang 9 nm 2004
Hoc sinh thc hin
Nguyn L Hng Uyn

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

PHN I
NHNG VN CHUNG V CNG TY KIM KH
MIN TRUNG
I. S ra i va phat trin cua Cng ty Kim Kh Min
Trung
1. S ra i cua cng ty
Cng ty Kim Kh Min Trung c thanh lp trn c s
hp nht gia cng ty Kim Kh a Nng va cng ty Vt T
Th Liu a Nng theo quyt nh s 1065Q/TCCBDT ngay
20/12/1994 cua B cng nghip.
Cng ty la mt doang nghip nha nc co y u t
cach phap nhn, thc hin ch hach toan kinh t c
lp, c phep m cac tai khoan ngn hang trong nc .
Tru s chnh t tai:16 Thai Phin a Nng
Tn giao dch: Central Vietnam Metal and Gennaral Materials
Company, vit tt la CEVIMETAL.
2. Qua trnh phat trin cua cng ty
K t ngay thanh lp va i vao hoat ng cho n
nay, doanh s hoat ng cua cng ty ngay cang tng, th
phn c duy tr va m rng. Tuy nhin trong 2 nm 1995199, trn th trng co nhiu bin ng, b may t chc
va c cu quan ly cua cng ty cha c hoan thin... nn
hoat ng cua cng ty gp nhiu kho khn.T nhng nm
1997 tr i, Ban lanh ao cua cng ty a khc phuc c
nhng im yu o, tm ra phng phap quan ly va iu
hanh thch hp, thm vao o la s c gng n lc cua
tt ca can b cng nhn vin trong cng ty a giup a hoat
ng kinh doanh cua cng ty i vao n nh va phat trin
manh.
Cng ty co tng s vn kinh doanh tai thi im thanh
lp la 31973 triu ng va s cng nhn vin hin nay la 400
ngi, 17 n v trc thuc trn ca 3 min t nc.
II.Chc nng va nhim vu cua Cng ty Kim Kh Min
Trung
1. Chc nng cua cng ty
T chc kinh doanh cac mt hang kim kh, ph liu kim
kh, vt liu xy dng, vt t tng hp, nhp khu phi
thep.
T chc gia cng ch bin cac loai thep t nhp
khu phi thep, tng bc a san phm tip cn th
trng trong nc.
T chc kinh doanh dch vu nha hang, khach san.
2. Nhim vu
Nhn va s dung co hiu qua ngun vn do nha
nc cp.
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

T chc kinh doanh cac mt hang theo chc nng cua

cng ty va kinh doanh co li, am bao i sng cua can b
cng nhn vin trong cng ty.
Xy dng k hoach san xut kinh doanh, thc hin
k hoach iu ng hang hoa cho cac n v trc thuc.
Thc hin tt cac chnh sach, cac quy nh, t chc
quan ly can b, s dung lao ng va bao v tai san, an
ninh trt t chnh tr ni b, bao v mi trng.
III. T chc b may quan ly va cng tac k toan tai
cng ty
1. T chc b may quan ly cua cng ty
1.1. S
Giam
c

PG kim
giam c
nha may

PG phu
trach u
t XDCB

P.t
chc
hanh
chnh

Chi nhanh
trc
thuc

P.KD th
trng

PG phu
trach TC&
hanhchnh

P.k
toan tai
chnh

Cac XN
trc
thuc

P. k
hoach
u t

NM can
thep
min
trung

P. thanh
tra

Ca
hang
trc
thuc

Cac kho, ca
hang trc
thuc

Chu thch:
Quan h ch ao
Quan h chc nng
1.2.Chc nng va nhim vu cua tng b phn
Giam c: la ngoi trc tip iu hanh moi hoat
ng san xut kinh doanh cua cng ty, chu trach nhim v
kt qua cui cung cua hoat ng san xut.
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Cac pho giam c: la ngi giai quyt cng vic trong

pham vi c giam c giao, ng thi tham mu cho giam
c v k hoach san xut kinh doanh
Phong t chc- hanh chnh: t chc hp ly b may
hoat ng cua cng ty, tham mu cac vn v t chc
nhn s.
Phong kinh doanh th trng: tham mu cho giam c v
nhng bin ng th trng, vach ra chin lc kinh doanh,
tip th y manh qua trnh mua ban.
Phong k toan tai chnh: lp k hoach tai chnh cho cng
ty thng qua h thng s sach k toan, hach toan tt cac
cng tac, giao dch vi ngn hang va cac t chc tai chnh tn
dung khac.
Phong k hoach u t: thu thp s liu tng hp va
phn tch s liu.
2.T chc cng tac k toan tai cng ty
2.1.T chc b may k toan
Cng ty Kim kh min trung co mang li kinh doanh rng,
phan anh tnh hnh san xut kinh doanh, cng ty a ap
dung m hnh t chc k toan va tp trung va phn tan.
S :
K toan
trng
Pho phong
phu trach
KHTC&XDCB
K
toan
TM&
cac
khoa
n
than
h
toan

K
toan
mua
hang
&cac
khoa
n
phai
tra

Pho phong
phu trach
cng n
K
toan
ban
hang
va
cac
khoa
n
phai
thu

K
toan
TSC
ngu
n
vn
& chi
ph

Pho phong
phu trach
phn hanh
tng hp
K
toan
tng
hp
vn
phon
g

K
toan
ngn
han
g

Thu
quy

K toan cac n v
trc thuc

Chu thch:
Quan h trc tuyn
Quan h chc nng
* Chc nng, nhim vu cua tng b phn
K toan trng: co nhim vu t chc, ch ao cng
tac hach toan k toan toan cng ty, tham mu cho giam c
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

k kt cac hp ng kinh t xy dng cac k hoach tai

chnh.
Pho phong k toan tai chnh va xy dng c ban: co
nhim vu xy dng cac k hoach tai chnh cung nh cac
k hoach c ban cng ty.
Pho phong k toan phu trach cng n: quan ly, theo doi
va xut cac bin phap thu hi cng n cua cng ty i
vi khach hang va lp k hoach tra n cho nha cung cp.
Phong k toan phu trach tng hp: tp hp cac s
liu k toan vn phong cng ty va n v trc thuc gi
ln tng hp va lp bao cao k toan toan cng ty.
K toan tin mt va cac khoan thanh toan: phu trach
theo doi tin mt va kim tra cac bao cao t n v trc
thuc gi ln, theo doi vic thanh toan lng cng nhn vin.
K toan mua hang va cac khoan phai tra: theo doi tnh
hnh thanh toan nha cung cp va vic mua hang cua cng ty,
lp bao cao tnh hnh nhp xut tn hang hoa.
K toan ban hang va cac khoan phai thu: theo doi doanh
thu cua cng ty va cac khoan n cua khach hang.
K toan tai san c nh, ngun vn va chi ph: theo doi
tnh hnh bin ng tai san c nh , tnh hnh tng giam
ngun vn kinh doanh, tp hp chi ph phat sinh.
K toan tng hp vn phong: tng hp s liu phat
sinh tai vn phong ln bao cao.
K toan ngn hang: giao dch vi ngn hang, theo doi tnh
hinh bin ng cua tin gi va tin vay cua cng ty ngn
hang ca Vit Nam ng va ngoai t.
Thu quy: theo doi va am bao quy tin mt tai cng ty,
phu trach khu thu tin theo chng t hp l, theo doi va
phan anh vic cp phat, nhn tin vao s.
K toan cac n v trc thuc: theo doi va phan anh
cac nghip vu kinh t phat sinh ln s sach co lin quan,
cui k gi bao cao k toan v vn phong cng ty.
2.2. Hnh thc s k toan
T m hnh t chc k toan c la chon va c
im san xut kinh doanh cua cng ty, cng ty a ap dung
hnh thc chng t co s dung phn mm k toan.
* S hnh thc t chc k toan

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh
Chng t gc
hoc bang tng
hp chng t
gc
S
quy
Bang
k

S chi
tit
Nht k
chng t

S cai

Bang tng
hp chi
tit

Bao cao k
toan

Chu thch:
Ghi hang ngay
Ghi nh k hoc cui thang, cui qu
Quan h i chiu
* Trnh t ghi chep
Hng ngay hoc nh k, cn c vao chng t gc
k toan phan anh vao s quy, bang k, nht k chng t
tuy theo tng nghip vu co lin quan. i vi cac i tng
cn hach toan chi tit th ngoai vic phan anh vao cac loai
s nh trn, k toan tin hanh ghi vao cac loai s (the) chi
tit tng ng co lin quan.
Cui thang, cui qu cn c vao s liu cua mt s
bang k, k toan ln mt s loai nht k chng t tng
ng va cn c vao cac s (the)chi tit ln bang tng
hp chi tit. T nht k chng t ln s Cai. Sau o
k toan cn c vao s liu s Cai va bang tng hp chi
tit ln bao cao k toan.
IV. Nhng thun li va kho khn cua cng ty Kim Kh
Min Trung
1. Thun li
Cng ty c s h tr v nhiu mt cua cng ty
Thep Vit Nam, co mi quan h tt vi ngn hang la iu
kin thun li cho huy ng vn. B may quan ly linh hoat
va cung vi s c gng n lc cua i ngu cng nhn
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

vin giau kinh nghim, c ao tao cn ban. Bn canh o

cng ty co quan h vi nhiu nha cung cp nn am bao
c tnh kp thi va thun tin trong vic iu ng
ngun hang kinh doanh tai cac th trng khac nhau.
2. Kho khn
Do s canh tranh quyt lit trn th trng nn vic
ban hang hoa cua cng ty gp nhiu kho khn. Va tnh trang
khach hang n keo dai a lam cho cng ty thiu vn, t o
lam giam hiu qua kinh doanh cua cng ty.
Thng tin trn th trng hi tu nhu cu cung nh
d bao th trng con han ch, ng thi thng tin phan
hi cho khach hang khng kp thi.
V. Kt qua hoat ng kinh doanh cua cng ty Kim Kh
Min Trung
1. Biu mu
vt:
ng
So sanh
Ch tiu
Nm 2002
Nm 2003
2003/2002
S tin
Ty
l(
%)
1. Tng
1.245.150.847 1.167.075.272
- -6,27
doanh thu
.721
.694 78.075.575.0
2. Tng
27 -33,9
li nhun 94.306.443.88 6234..000.579
3. Np
- -31,3
ngn sach
90.177.960.09 61.943522.92 3.196.643.80
nha nc
6
3
9
28.234.437.1
73
Qua bang s liu trn, cho thy:
Tng doanh thu nm 2003so v nm 2002 giam
78075575027 ng vi ty l giam 6,27%.
Tng li nhun nm 2003 so vi nm 2002 giam
3196643809 ng vi ty l giam 33,9%.
Nh vy la do nm 2003 hang hoa tiu thu t hn nm
2002. V th khoan np ngn sach nha nc nm 2003 t hn
nm 2002 la 28234437173 ng vi ty l la 31,3%.

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

PHN HAI
NI DUNG BAO CAO CNG TAC HACH TOAN
PHAI THU KHACH HANG- PHAI TRA NGI BAN
TAI CNG TY KIM KH MIN TRUNG
I. Nhng vn l lun chung
1. khai nim
K toan phai thu khach hang, phai tra ngi ban la cac
khoan phai thu va cac khoan phai tra phat sinh trong n v hay
gia n v vi cac t chc kinh t khac khi xay ra mi quan
h mua, ban trao i hang hoa, lao ng dch vu.
2.c im
K toan phai thu khach hang th khoan vn cua doanh
nghip b cac n v, t chc, ca nhn khac chim dung va
doanh nghip co trach nhim phai thu hi. Tai khoan c
s dung la TK 131.
K toan phai tra ngi ban th doanh nghip i chim
dung vn cua cac n v, t chc, ca nhn khac va doanh
nghip co trach nhim phai hoan tra sau mt khoang thi
gian nht nh. Tai khoan c s dung la TK 331.
TK 133, 331 co th d n, d co nn thuc nhom tai
khoan hn hp, la tai khoan va phan anh tai san va phan
anh ngun hnh thanh tai san. Kt cu chung cua no se la
s pha trn gia kt cu cua tai khoan phan anh tai san
va kt cu cua tai khoan phan anh ngun vn.
3. Ni dung cac nghip vu thanh toan cng n mua va
ban
Thanh toan vi ngi ban (cng n mua): Quan h
thanh toan phat sinh khi mua tai san c nh, vt t hang
hoa, lao ng dch vu cua cac t chc kinh t khac nh cac
nha may, x nghip, cac t chc cung ng vt t... cha
thanh toan hoc cac khoan tin ng trc cho ngoi ban.
Trong qua trnh mua hang, s vn ng cua cac hang
hoa va tin hang thng co khoang cach vi thi gian nn se
co phat sinh cng n vi ngi ban.
Thanh toan vi khach hang (cng n ban): Quan h
thanh toan vi khach hang phat sinh khi doanh nghip ban vt
t hang hoa, cung ng lao vu cho cac t chc kinh t, cac
c quan khac nhng lai cha thu c tin. Cung nh cac
doanh nghip nhn trc tin mua hang va cung cp lao vu
cho khach hang a t.
Trong qua trnh san xut kinh doanh, tt yu se phat
sinh cac quan h thanh toan, cac quan h thanh toan nay phat
sinh cac x nghip cua doanh nghip rt nhiu va co tnh
cht cng n khac nhau. V vy khi k toan cn phn bit
ro rang tng quan h thanh toan phan anh ung n
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

trong s sach k toan. K toan phai theo doi cht che cac
thanh toan dt im tng khoan cng n phat sinh a n
thi han thanh toan. Thng xuyn kim tra i chiu vi
cng n ban hang va cac b phn kinh doanh trc thuc
cng ty nhm co thng tin chnh xac v din bin cng n
trong qua trnh kinh doanh, n c cac b phn thu hiva
tra n ung han, tranh thit hai cho cng ty, gi c uy
tn vi nha cung cp hang hao cho cng ty.
K toan cng n lun lun theo doi chi tit cac khoan
cng n cho khach n, chu n va khng bu tr cac khoan
n vi nhau.
Nhn chung, cac quan h thanh toan co th phn thanh 3
loai:
- Thanh toan vt t hang hao va cung cp lao vu.
- Thanh toan cac nghip vu phi hang hoa.
- Thanh toan trong ni b nganh va ni b doanh
nghip.
i vi tai nay, em ch nghin cu vic thanh toan v
mua - ban hang hoa.
II. T chc chng t k toan
1. Cac chng t chu yu (co mu kem theo phn
phu luc)
hach toan cac khoan thanh toan tai cng ty Kim Kh,
k toan s dung cac chng t sau:
* Hoa n gia tr gia tng
Cng dung: hoa n gia tr gia tng la loai hoa n s
dung cho cac t chc, ca nhn tnh thu theo phng phap
khu tr, ban hang hoa, dch vu vi s lng ln. Hoa n
do ngi ban lp khi ban hang hoa hay cung ng lao vu, dch
vu thu tin. Hoa n la cn c ngi ban ghi vao s
doanh thu va cac s k toan co lin quan va la chng t cho
ngi mua vn chuyn hang hoa trn ng, lp phiu
nhp kho, thanh toan tin mua hang.
Phng phap ghi hoa n gia tr gia tng:
- Nhng dong pha trn ghi ro ho tn, a ch, ma s
thu t chc, ca nhn ban hang va mua hang, hnh thc
thanh toan cheque, tin mt.
- Cac ct tip theo:
. Ct A, B : ghi s th t , tn hang hoa, dch vu
. Ct C : n v tnh ghi theo n v quc gia qui nh
. Ct 1 : ghi ro s lng cua tng san phm hang
hoa
. Ct 2 : ghi ro n gia cua tung san phm hang hoa
. Ct 3 : ghi ro s tin ban hang ( (3)=(2) * (1))
. Cac dong con tha pha di cac ct A, B, C,1,2,3
c gach cheo t trn xung.
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

3.

. Dong cng tin hang: ghi s tin cng c ct

. Dong thu sut GTGT: ghi thu sut cua hang hoa,
dch vu theo lut thu.
. Dong tin thu GTGT: ghi s tin thu cua hanh hoa,
san phm ghi trong hoa n bng cng tin hang * thu
sut GTGT%.
. Dong tng cng tin thanh toan: ghi bng s tin
hang cng s tin thu GTGT.
.Dong s tin vit bng ch: ghi bng ch s tin
tng cng tin thanh toan
* Phiu thu:
Cng dung: phiu thu dung phan anh cac nghip vu
k toan thu tin vao quy.
Phng phap ghi phiu thu:
- Pha trn goc trai ghi ro n v va a ch n v thu
tin.
- goc phai ghi ro s phiu, tai khoan ghi n ghi co.
- Dong ho tn: ghi ro ho tn n v np tin.
- Dong a ch : ghi ro a ch cua ngi np hoac n
v np tin.
- Tip theo, phai ghi ro ly do np tin.
- Dong s tin: ghi ro s tin bng s a thu, sau o
phai vit bng ch s tin a thu va co kem theo chng
t g phai ghi ro.
Phiu thu nay cng ty lp thanh 2 lin: mt lin giao cho
khach hang ( ngi np tin ), mt lin cng ty gi lai.
* Phiu chi:
Cng dung: phiu chi dung phan anh cac nghip vu
chi tin t quy.
Phng phap ghi: .
- Pha trn goc trai ghi ro n v va a ch n v chi tin.
- goc phai ghi ro s phiu, tai khoan ghi n ghi co.
- Dong ho tn: ghi ro ho tn n v nhn tin.
- Dong a ch : ghi ro a ch cua ngi nhn tin.
- Tip theo, phai ghi ro ly do chi tin.
- Dong s tin: ghi ro s tin bng s a chi, sau o
phai vit bng ch s tin a chi va co kem theo chng
t g phai ghi ro.
Phiu chi c lp thanh 2 lin: mt lin lu tai ni lp
phiu, mt lin chuyn cho thu quy ghi vao s quy.
Phiu chi dung ghi s phai am bao tnh hp phap cua
chng t.
* Uy nhim chi:
Cng dung: la lnh chi tin dung phan anh vic chi
tra tin cho khach hang.
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Ni dung: uy nhim chi do cng ty lp phan anh s

tin cua n v tra tin chuyn n n v nhn tin thng
qua ngn hang vao s tai khoan cu th co th giao va
nhn tin am bao tnh an toan, hiu qua cao.
2. Y kin v cac chng t
Trong thi gian thc tp, tm hiu thc t tai cng ty
Kim kh min trung, em nhn thy rng cng ty s dung cac
chng t vi cach lp va phng phap ghi ging nh ly
thuyt ma em a hoc va cac chng t u hp ly. T o
co th giup cho em tham khao va tm hiu s liu c d
dang tn thi gian. Tuy nhin, phiu thu cng ty ch lp 2
lin ma ly thuyt c hoc la 3 lin.
III. T chc hach toan trn tai khoan k toan
1. Cac tai khoan chu yu cng ty s dung
* Tai khoan 131 phai thu khach hang
Cng dung: Tai khoan nay dung phan anh va theo doi
cac khoan n phai thu khach hang v s tin ban hang hoa
hoc cung cp dch vu ma doanh nghip a thc hin va
tnh hnh thanh toan cac khoan phai thu.
Kt cu:
TK 131 phai thu khach hang
- Cac khoan phai thu t khach
- Khach hang thanh
toan n cho
hang v ban hang, cung cp
doanh nghip
dch vu
- S tin tha tra lai cho khach
- S tin khach
hang ng trc
hang
cho doanh nghip
SD: khoan phai thu khach hang
hang ng trc

SD:s tin khach

* Tai khoan 331 phai tra ngi ban

Cng dung: tai khoan nay dung phan anh va theo doi
s tin ma doanh nghip phai tra cho cho ngi ban hoc
cung cp dch vu va tnh hnh thanh toan cua doanh nghip
i vi nha cung cp.
Kt cu:
TK 331 phai tra ngi ban
- S tin doanh nghip a tra
-S tin phai tra
ngi ban hang
cho ngi ban
, cung cp dch
vu
- S tin c ngi ban chp
nhn
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

- S tin doanh nghip a ng

trc cho ngi ban
SD: S tin doanh nghip
doanh nghip con phai
con ng trc

SD: S tin
tra ngi ban

* Cac tai khoan co lin quan : TK 111, TK 112 ...

2. Hach toan mt s nghip vu cu th phat sinh
tai cng ty
2.1. Hach toan cac khoan phai thu khach hang
theo doi cac khoan phai thu khach hang, k toan s
dung tai khoan 131. Tai mt doanh nghip hach toan hang
tn kho theo phng phap k khai thng xuyn, tnh thu gia
tr gia tng khu tr co tnh hnh sau:
* Nghip vu 1:
Cn c vao hoa n GTGT 27910 ngay 4/3/2004, cng ty
Kim Kh Min Trung xut mt l hang thep tm cho cng ty
c phn Phng Nam vi s lng18790 kg, n gia 3380
/kg. Tr gia ban cha thu cua l hang la 63.510.200 ng,
thu GTGT 5%. Bn mua k nhn n. Gia xut kho l hang la
60.128.000 ng. K toan nh khoan:
- Kt chuyn gia vn :
N TK 632:
60.128.000
Co TK 156:
60.128.000
- Hang hoa c xac nh tiu thu nhng cha thu
c tin.
N TK 131:
66.685.710
Co TK 511:
63.510.200
Co TK 3331:
3.175.510
* Nghip vu 2:
Ngay 10/1/2004 cng ty Kim Kh Min Trung xut giao cho
cng ty Xy Dng Th Quang Nam mt l hang thep :phi 10,
phi 12, phi 14 vi tr gia vn cua l hang theo phiu xut kho
s 90 la 4.650.000 ng. Tr gia ban theo hp ng la
5.500.000 ng, thu VAT 5%. Hang xut ban c tiu thu
nhng cha thu c tin. Cui thang bn mua thanh toan
cho cng ty na s tin cua l hang trn bng tin mt. Vi
s lng la 2500 kg, dn gia xut kho 1860 /kg , dn gia ban
2200/kg. k toan nh khoan:
- Kt chuyn gia vn:
N TK 632:
4.650.000
Co TK 156:
4.650.000
- Hang hoa c xac nh tiu thu nhng cha thu
c tin:
N TK 131:
5.775.000
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Co TK 511:
5.500.000
Co TK 3331:
275.000
- Vao cui thang nhn dc na s tin hang:
N TK 111:
2.887.500
Co TK 131:
2.887.500
* Nghip vu 3:
Ngay 12/3/2004 cng ty Kim Kh Min Trung nhn c
s tin ban hang ngay 4/3/2004 do cng ty C Phn Phng
Nam thanh toan bng tin mt la 66.685.710 ng (phiu thu
s 56). K toan nh khoan :
N TK111:
66.685.710
Co TK 131:
66.685.710
* Nghip vu 4:
Ngay 18/3/2004 cng ty Kim Kh min trung xut gi hang
i ban cho doanh nghip t nhnThuy hng, tr gia theo hoa
n GTGT s 27924 la 45.000.000 ng, thu VAT 5%, gia xut
kho theo phiu xut kho s 97 la 40.000.000 ng. Chi ph
vn chuyn hang i ban tra bng tin mt theo phiu chi
s 414 la 2.000.000 ng. 3 ngay sau Ngn Hang gi giy
bao Co v s tin nhn c (na s tin hang). K
toan nh khoan:
- Khi xut kho hang gi ban:
N TK 157:
40.000.000
Co TK 156:
40.000.000
- Khi hang hoa xac nh tiu thu
Kt chuyn gia vn
N TK 632:
40.000.000
Co TK 157:
40.000.000
Phan anh doanh thu
N TK 131:
47.250.000
Co TK 511:
45.000.000
Co TK 3331:
2.250.000
Chi ph vn chuyn hang i ban
N TK 641:
2.000.000
Co TK 111:
2.000.000
Khi cng ty nhn giy bao co cua ngn hang gi v
N TK 112:
23.625.000
Co TK 131:
23.625.000
* Nghip vu 5
Cng ty Kim Kh Min Trung nhn s tin ng trc
tin mua hang cua cng ty Xy Lp a Nng theo phiu thu
s 132 vao ngay 23/3/2004 la 10.500.000 ng. K toan nh
khoan:
N TK 111:
10.500.000
Co TK 131:
10.500.000
* Nghip vu 6
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Ngay 25/3/2004 cng ty xut ban cho ca hang Kim Kh

Thanh Tm theo chng t s 28372 thep D6MN vi s lng
310 kg, n gia xut kho 7780 /kg, n ga ban la 8100 /kg,
thu VAT 5%. Bn mua nhn c hang va k nhn n trong
thi han 30 ngay. K toan nh khoan:
. Kt chuyn gia vn
N TK 632:
2.411.800
Co TK 156:
2.411.800
. Phan anh doanh thu
N TKK 131:
6.636.550
Co TK 511:
2.511.000
Co TK 3331:
125.550
* Nghip vu 7
Ngay 27/3/2004 Cng ty Kim Kh Min Trung giao hang lin
quan n s tin ng trc vao ngay 23/3/2004, tr gia hang
ban cha thu la 10.000.000 ng, thu VAT 5%. K toan
nh khoan:
N TK 131:
10.500.000
Co TK 511:
10.000.000
Co TK 3331:
500.000
2.2.Hach toan cac khoan phai tra ngi ban
Tai khoan c s dung phan anh khoan phai tra
ngui ban la tai khoan 331. Tai Cng ty Kim Kh Min Trung
hach toan hang tn kho theo phng phap k khai thng
xyun tnh thu GTGT khu tr co tnh hnh sau:
* Nghip vu 1:
Ngay 2/3/2004 Cng ty Kim Kh Min Trung mua thep cua
cng ty gang thep Thai Nguyn, gia mua cha thu
100.000.000, thu GTGT 5 %. Hang v a kim tra va nhp
kho ung s liu cua bn ban. Tin hang cng ty chp nhn
thanh toan qua ngn hang. Sau nghip vu lp phiu nhp kho
s 82, cui thang phong k toan lp chng t ngn hang,
sau o chuyn tin gi ngn hang theo uy nhim chi s 32
chi tra tin mua hang cho bn ban (ngn hang gi giy
baoN). Cn c vao hoa n GTGT s 0052 va phiu nhp
kho cua cng ty, k toan nh khoan:
N TK 156
100.000.000
N TK 133
5.000.000
Co TK 331
105.000.000
Cn c vao giy bao n cua ngn hang:
N TK 331
105.000.000
Co TK 112
105.000.000
* Nghip vu 2:
Ngay 5/3/2004 Cng ty Kim Kh Min Trung mua mt l
hang cua cng ty thng mai Hai Phong theo phng thc tra
chm, tr gia mua cha thu cua l hang nay 400.000.000 ,
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

chi ph vn chuyn hang nhp kho tra bng tin mt

3.000.000 , thu GTGT 5%, hang a nhp kho u theo phiu
nhp kho s 85.
Cn c chng t trn, k toan nh khoan:
N TK 1561
400.000.000
N TK 1331
20.000.000
Co TK 331
420.000.000
Chi ph vn chuyn
N TK 1562
3.000.000
N TK 1331
150.000
Co TK 111
3.150.000
* Nghip vu 3:
Ngay 9/3/2004 cng ty tra tin mua hang thang trc cho
cng ty Thng mai Quang Tr s tin la 20.000.000 theo
phiu chi s 98. K toan nh khoan:
N TK 331
20.000.000
Co TK 111
20.000.000
* Nghip vu 4:
Cng ty Kim Kh Min Trung mua mt xe hi cua doanh
nghip Vit Hoang vao ngay 12/3/2004 theo hoa n GTGT s
0147 vi tng s tin thanh toan la 220.000.000 trong o
thu GTGt 10%, tin mua xe cha thanh toan.
n 20/3/2004 cng ty chuyn tra tin mua xe theo uy nhim
chi s 40 (ngn hang a bao n). K toan nh khoan:
N TK 211
200.000.000
N TK 1332
20.000.000
Co TK 331
220.000.000
Khi chuyn tra tin mua xe
N TK 331
220.000.000
Co TK 112
220.000.000
* Nghip vu 5:
Ngay 15/3/2004 Cng ty Kim Kh Min Trung tra n hp
ng cng ty thep Hoa Khanh. K toan nh khoan
N TK 331
94.700.000
Co TK 112
94.700.000
* Nghip vu 6:
Ngay 17/3/2004 Cng ty Kim Kh Min Trung ng trc
tin cho X nghip Minh Hung 30.000.000 mua thep cun
phi 6 va phi 8. n 25/3/2004 cng ty nhn c hang hoa vi
s lng va n gia nh sau: thep cun phi 6 4466Kg *
6720/kg, thep cun phi 8: 10020kg* 6740/kg, thu sut thu
GTGT 5%. Cng ty chp nhn thanh toan.
Tng s tin mua hang cha thu: (4466x 6720
+10020x6740) = 97.546.320
Tin thu sut cua l hang: 97.546.320x5% = 4.877.316
K toan nh khoan.
- Khi doanh nghip ng trc tin mua hang
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

N TK 331
Co TK 111
- Khi doanh nghip nhn
N TK 156
N TK 133
Co TK 331

30.000.000
30.000.000
c hang hoa
97.546.320
4.877.316
102.423.636

* Trnh t hach toan trn tai khoan bng s :

- Phai thu khach hang
TK511

TK131

Doanh thu ban hang

tin

TK111,112
Ngi mua tra

cung cp dch vu
TK13331
TK811,531,532
Thu GTGT cua hang ban
tra lai,

Hang ban b
giam gia hang

ban
TK711
Thu nhng ban TSC
oi

TK642
X ly xoa cac khoan
n phai thu kho
vao chi ph

TK111,112
khach

TK635

Chi h cho ngi mua v

chit khu cho

Cp vn chuyn bc vac

hang hng

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

- Phai tra ngi ban:

TK111,112

TK331

TK152,153,156

Tra n bng tin

mua hang hoa vt t

Cha thanh
TK1331
toan

TK156

TK211,213
Hang mua tra lai

mua TSC

TK133
Thu

TK1332
TK241

khi lng XDCB

Ban giao

TK331,341
Tra n bng tin vay

TK641,642
chi ph kinh doanh

TK515
Chit khu thanh toan
c hng
TK711
N khng tm ra chu hoc
chu n khng oi
c x ly
TK111,112
ng trc tin cho
Ngi ban
Nhn xet: Trong qua trnh hoat ng kinh doanh cua cng
ty lun phat sinh cac nghip vu lin quan n vic san xut,
tiu thu va thanh toan cac khoan thu mua hang hoa. Vi vic
hach toan va s dung cac tai khoan lin quan u ging
nh ly thuyt ma em a c hoc. H thng s sach ghi
chep cu th, ro rang, n gian. Qua trnh hach toan cac
khoan thanh toan gon nhe, am bao c tnh chnh xac,
phan anh kp thi tnh hnh san xut kinh doanh nhm phuc
vu tt cng tac quan ly.
* Ly do nhng nghip vu kinh t khng phat sinh.
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Trong thang khng co phat sinh nhng nghip vu ban

giao tay ba, hang ban b tra lai, giam gia hang ban, x ly s
d cng n, chit khu thanh toan c hng, thu tin
hang cua khach d va s con tha tra lai cho khach la do
hang hoa am bao cht lng, vic thanh toan va thu tin
lun chnh xac nn cng ty khng hach toan nhnh nghip vu
k trn.
III. T chc h thng s k toan.
1.Cac loai s cua cng ty Kim Kh Min Trung ap dung
1.1. S chi tit
- S chi tit phai thu khach hang
- S chi tit phai tra ngi ban
- Bang k s 11
1.2. S tng hp
- S cai TK131, TK331
- Bang tng hp n phai thu, phai tra.
- Nht ky chng t s 5, s 8
2. Gii thiu phng phap ghi s
S chi tit la nhng loai s k toan dung phan
anh cac nghip vu kinh t phat sinh cho tng i tng k
toan mt cach chi tit, t m.
* S chi tit cng n TK131
- Cng ty Kim Kh Min Trung , s nay c m chi
tit cho tng khach hang ghi chep cac nghip vu theo trnh
t thi gian phat sinh trn c s cac chng t gc co lin
quan. S d cui ky cua thang nay se c chuyn sang
lam s d u ky trn t s chi tit thang tip theo.
- S nay dung phan anh tnh hnh thanh toan cac
khoan n cua khach hang khi cng ty ban chu san phm
,hang hoa .
- am bao co vn hoat ng trong cng ty cn
thit phai n c vic thu hi n va vn dung phng
phap quan ly n gian hp ly.
* S chi tit cng n TK331
- S nay theo doi tng khoan n phat sinh va tnh hnh
chi tra cua cng ty k toan phan anh va hach toan va s chi
tit cng n TK 331. Mi n v ca nhn cng ty c theo doi
trn mt s trang n cui thang k toan cng n cng
tng s phat sinh, ln nht k chng t va vao s cai .
- Cac khoan phai tra cho ngi ban la nhng khoan gia
tr hang hoa, san phm , lao vu, dch vu cng ty mua nhng
cha tra tin cho ngi ban.
- S nay ch hach toan khi chp nhn thanh toan vi
hang vt t a mua
* Trn s chi tit c ke thanh cac ct
- Hang trn goc bn phai s d n u ky
- Ct 1:Ghi ngay thang vao s chng t k toan ghi s
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

- Ct 2:Ni dung nghip vu kinh t phat sinh.

- Ct 3:S hiu tai khoan i ng.
- Ct 4,5:Ghi s phat sinh bn N (Co) cua tai khoan.
- Nhng hang bn di ghi cng s phat sinh n, s
phat sinh co, d n cui ky.
* Nht ky chng t s5
- Dung tng hp hnh thanh thanh toan va cng n
vi ngi cung ng vt t hang hoa lao vu, dch vu cho
doanh nghip (TK 331 Phai tra cho ngi ban. Nht ky
chng t s 5 gm co 2 phn: phn mt phan anh s
phat sinh bn Co TK 331 i ng N vi cac tai khoan co lin
quan va phn theo doi thanh toan ( ghi N TK 331 i ng vi
cac tai khoan co lin quan)
- Kt cu va phng phap ghi s :
. Nht ky chng t s 5 gm co cac ct s th t ,
tn n v, ngi ban , s d u thang , cac ct phan anh
s phat sinh bn co cua TK 331 i ng n vi cac tai khoan
co lin quan va cac ct phan anh s phat sinh bn N cua TK
331 i ng Co vi cac tai khoan co lin quan.
. C s ghi vao nht k chng t s 5 la s theo
doi thanh toan ( TK 331 phai tra cho ngi ban ). Cui mi
thang sau khi a hoan thanh vic ghi s chi tit TK 331, k
toan ly s liu cng cui thang cua tng s chi tit
c m cho tng i tng ghi vao nht k chng t
s 5 (s liu tng cng cua mi s chi tit c ghi vao
nht k chng t s 5 mt dong).
Cui thang hoc cui qu khoa s nht k chng t
s 5, xac nh tng s phat sinh bn Co cua TK 331 i ng
N cac tai khoan co lin quan va ly s liu tng cng cua
nht k chng t s 5 ghi vao s cai ( Co TK 331, N
cac tai khoan lin quan).
* Bang k s 11
- Dung phan anh tnh hnh thanh toan tin hang vi
ngi mua va ngi t hang ( TK 131).
- Kt cu va phng phap ghi: bang s 11 gm co cac
ct s th t, tn ngi mua , s d cac ct phan anh
s phat sinh bn N, bn co cua TK 13, Co hoc N vi cac
tai khoan lin quan.
- C s ghi bang k s 11: cn c vao s liu tng
cng cui thang cua s theo doi thanh toan ( TK 131- phai thu
khach hang) m cho tng ngi mua va ghi 1 ln vao 1 dong
cua bang k va ly tng cng cua bang k s 11 ghi
nht k chng t s 8 ( ghi Co TK 131, N cac tai khoan lin
quan).
* S Cai:
S cai la s tng hp dung m cho ca nm, mi t
s dung cho 1 tai khoan, trong o s phat sinh N, s phat
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

sinh Co cua mi tai khoan c phan anh trn s Cai theo

tng s ly t nht k chng t ghi Co tai khoan nao o,
s phat sinh N c phan anh chi tit theo tng tai khoan
i ng Co ly t cac nht k chng t co lin quan.
S Cai ch ghi 1 ln vao ngay cui thang hoc cui qu
sau khi a khoa s va kim tra, i chiu s liu trn cac
nht k chng t.
3. S hach toan trn s
* Trnh t hach toan i vi phai thu khach hang
Chng t gc (hoa n GTGT, phiu thu, phiu nhp
kho)
s chi tit cng n TK 131
bang k s 11
nht k chng t s 8
s cai TK 131
bao cao k
toan.
* Trnh t hach toan i vi phai tra cho ngi
ban
Chng t gc( phiu chi,uy nhim chi, phiu xut kho)
s chi tit cng n TK331
nht k chng t s5
s cai TK 331
bao cao k toan.

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

PHN III
ANH GA CAC CH TIU TRN BAO CAO TAI
CHNH
I. Bao cao tai chnh
Bao gm: ( co kem theo phu luc)
- Bang cn i k toan
- Bao cao kt qua kinh doanh
II. Tnh toan cac ch tiu va phn tch
1. Kt cu vn kinh doanh
1.1. Vn lu ng
VL
Kt cu VL =
x 100%
Tng s vn
- Nm 2002:
358.743.340.587
Kt cu VL =
= 94,84%
378.271.162.634
- Nm 2003:
412.507.799.481
Kt cu VL =
96,24%
428.632.898.000
1.2. Vn c nh
Vn c nh
Kt cu VC =
Tng s vn
- Nm 2002:
19.527.822.047
Kt cu VC =
5,16%
378.271.162.643
- Nm 2003:
16.125.098.519
Kt cu VC =
3,76%
428.632.898.000

x 100 %

x 100% =

x 100%

x100% =

x100% =

Nhn xet: Qua phn tch kt cu vn gia 2 nm cho

thy tng gia tr tai san nm 2003 so vi nm 2002 tng
50.361.735.366 ( = 428.632.898.000 -378.271.162.634), trong
o:
Kt cu VL nm 2003 /2002 tng 1,4 % ( = 96,24%94,84%)
Kt cu VC nm 2003/2002 giam 1,4%( = 3,76%-5,15%)
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

2.Kt cu ngun vn
2.1.Kt cu n phai tra
N phai tra
Kt cu NPT =
x 100%
Tng ngun vn
- Nm 2002:
329.549.734.519
Kt cu NPT =
x100% = 87,12%
378.271.162.634
- Nm 2003:
379.035.951.943
Kt cu NPT =
x100% = 88,43%
428.632.898.000
2.2.Ngun vn chu s hu
Ngun vn CSH
Kt cu NVCSH =
x100%
Tng s vn
- Nm2002:
48.721.428.115
Kt cu NVCSH =
x 100% = 12,88%
378.271.162.634
- Nm 2003:
49.596.946.057
Kt cu NVCSH =
x 100% =11,57%
428.632.898.000
Nhn xet: t kt qua phn tch cho thy tng s vn
nm 2003 nhiu hn nm 2002 la: 50.361.735.366 ( =
428.632.898.000-378.271.162.634) . N phai tra nm 2003/2002
tng 1,31% ( = 88,43%-88,12%) v tuyt i tng
49.486.217.424 nhng NVCSH lai giam 1,31 % ( = 11,57% 12,88%).
3. Hiu qua v s dung vn
3.1. Ty sut li nhun trn doanh thu
Li nhun sau thu
Ty sut LN trn DT =
Doanh thu thun
- Nm 2002:
6.412.838.184
Ty sut LN trn DT =
= 0.0052
1.245.150.847.721
C 100 doanh thu thun bo ra th thu c 0,0052 li
nhun.
- Nm 2003:
4.239.120.394
Ty sut LN trn DT =
1.165.680.517.930
HSTH: Nguyn L Hng Uyn

= 0,0036

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

C 100 doanh thu thun bo ra th thu c 0,0036 li

nhun.
Nhn chung, kt qua hoat ng kinh doanh nm 2003
at kt qua thp hn nm 2002. Nh vy cng ty cn ap
dung cac bin phap tiu thu hang tt tng li nhun .
3.2. Ty sut li nhun trn vn
Li nhun sau thu
Ty sut LN trn vn =
Tng s vn bnh qun
- Nm 2002:
6.412.838.184
Ty sut LN trn vn =
= 0,02
262.629.985.364+378.271.162.634
2
C 100 vn bnh qun bo ra th thu c 0,02 li
nhun.
- Nm 2003:
4.239.120.394
Ty sut LN trn vn =
= 0,01
378.271.162.634+428.632.898.000
2
C 100 vn bnh qun bo ra th thu c 0,01 li
nhun.
Hiu qua s dung vn nm 2002 la 0,02 , nm 2003 la
0,01 nh vy so vi nm 2002 th nm 2003 cng ty s dung
vn kem hiu qua hn 0,01. V th cng ty cn ap dung
cac bin phap quay vong vn va tng cng kha nng thu
hi cng n.

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

PHN IV
NHN XET VA Y KIN XUT
I. i vi n v thc tp
1. V cng tac hach toan
B may k toan, vi m hnh c t chc va tp
trung va phn tan ma cng ty ang ap dung rt phu hp vi
qui m, pham vi hoat ng cua cng ty. Cung vi vic ap
dung vi tnh vao cng tac k toan a giup chi vic ghi s
c gon nhe hn. Tuy nhin pham vi hoat ng cua cng
ty rng khp, trai dai t min trung ra min bc nn cng
tac quan ly con bt cp.
Hnh thc k toan tai cng ty, hin nay cng ty ang s
dung hnh thc nht k chng t, cung vi ap dung
chng trnh k toan may vao cng tac k toan. V vy cng
tac k toan c tin hanh n gian, nhanh chong, am bao
thng tin chnh xac, thun tin trong vic kim tra i chiu
s liu va cung cp s liu kp thi khi co yu cu. Bn
canh o vi hnh thc nay oi hoi nhn vin phai co trnh
cao.
Hach toan cng n phai thu, cng ty la doanh nghip
thng mai kinh doanh la cac loai thep, ban hang vi s
lng ln va cng ty ap dung cac loai s lin quan nn d
theo doi. Nhng vic thu tin khach hang lai kho khn, hu
ht u b khach hang chim dung vn, tnh trang n keo
dai, n qua han tng cao. Tuy nhin cng ty vn cha a ra
nhng giai phap kp thi, nhng bin phap ngn chn hu
hiu giai quyt nhng nay sinh phc tap trong cng n.
Vic tm ra giai phap hp l cho cng tac quan l va thu hi
cng n la iu khng d dang, em xin a ra mt bin
phap la ap dung chnh sach tn dung.
Hach toan cng n phai tra:
- Do vong quay cng n phai thu chm, v vy khi cn
vn phuc vu cho nhu cu kinh doanh am bao kha nng
thanh toan cac khoan n n han cng ty phai i vay ngn
han ngn hang.
- Do cng ty m rng quy m mang li hoat ng kinh
doanh do o cn phai co vn cho cac n v trc thuc
hoat ng ban u cung nh tao vn hoat ng kinh
doanh lu dai. Tuy nhin i vi cng ty nha nc th t l n
cao khoang 80-90% c xem la yu t khach quan.
2. V cng tac quan ly
Vic quan ly cua cng ty v moi mt rt cht che, k
ca hoat ng san xut va nhn s. Cac nhn vin kt hp
vi nhau lam vic, cng vic t chc gia cac phong ban
rt tt .
II. i vi nha trng.
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Ni dung thc tp, vi kin thc c ao tao tai

trng va thi gian thc
hanh a giup em khi i thc t tai cng ty lam quen vi vic
hach toan theo doi s sach chng t c d dang.
Thi gian thc tp, tuy cha tm hiu ht v phn
hach toan cua cng ty nhng vi mt phn chuyn , em
thy co u iu kin tm hiu v tnh hnh hach toan.
V giao vin hng dn, tuy thy c hay i cng tac
nhng em rt mong nha trng sp xp thi gian chung
em co th c s hng dn cua thy c nhiu hn.
V chng t s dung, trong ly thuyt c hoc,
phn s nht ky chng t ch hoc s qua nn khi i thc
t th cng ty a ap dung hnh thc nht ky chng t v
th ma vic ghi s co phn lung tung. rut kinh nghim
cho nhng khoa sau, em mong nha trng day ky tt ca cac
loai s k toan.

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

KT LUN
Trn y la toan b ni dung v cng tac hach toan k
toan phai thu khach hang, phai tra ngi ban tai Cng ty Kim
Kh Min Trung . La ln u tin i vao thc tin, tm hiu
v mt tai trong chng trnh hoc ma tai nay c
kt hp gia ly thuyt va thc tin cua Cng ty Kim Kh
Min Trung . Qua phn trnh bay trn, em thy c tnh hnh
thanh toan cng n cua cng ty con nhng mt han ch nn
cng ty cn co nhng giai phap co hiu qua hn ngn
chn nhng tn tht co th xay ra nhm giup cho hoat
ng san xut kinh doanh tai cng ty ngay cang c y
manh va chim u th trn th trng.
c s quan tm cua ban lanh ao cng ty va s
giup tn tnh cua cac c, chu, anh ch phong k toan, em
a c cung cp cac s liu k toan cua cng ty, c
hng dn va giai ap nhng vng mc ma ban thn con
b ng gia ly thuyt va thc t. V vy em a hoan
thanh tai ung thi han.
Qua thi gian thc tp, vi trnh co han cung vi
thi gian ngn nn tai khng tranh khoi nhng thiu sot.
Em rt mong c s ong gop y kin cua quy thy c,
cac anh ch cng ty tai c hoan chnh hn.
Em xin chn thanh cam n cac thy c khoa k toan, c
bit thy Huynh Vn Bnh cung toan th ban lanh ao, anh
ch c chu trong cng ty a giup em hoan thanh tai nay.

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

NHN XET CUA C QUAN THC TP

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

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

NHN XET CUA GIAO VIN HNG DN

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

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Cng ty Kim Kh Min Trung

SXKD
16 Thai Phin- N

Ch tiu
Tng doanh thu
Trong o:
Doanh thu ban ni b
Cac khoan giamtr
(03=05+06+07)
+ chit khu
+ giam gia hang ban
+ hang ban b tra
lai
+ thu TTB, XK
phai np
1. Doanh thu
thun(10=01-03)
2. Gia vn hanh ban
3. Li tc gp(20=1011)
4. Doanh thu hoat ng
tai chnh
5. Chi ph tai chnh
Trong o, lai vay phai
tra
6. Chi ph ban hang
7.Chi ph QLDN
8. Li nhun thun t
HKD
9. Thu nhp khac
10. Chi ph khac
11. Li nhun khac
12. Tng li nhun
trc thu
13. Thu thu nhp
doanh nghip
14. Li nhun sau thu

HSTH: Nguyn L Hng Uyn

KT QUA HOAT NG
Phn 1: L, lai
Nm 2003
VT: ng
S cui nm

Ma S u nm
s
01 1.245.450.847 1.167.075.272
.721
.694
02
03
1.394.754.764
04
05
1.000.000
06
0
07
1.393.754.764
10
0
11
1.245.150.847. 1.165.680.517.
20
721
930
21
1.189.550.520. 1.100.002.418.
22
885
060
23 55.600.326.836 65.678.099.870
24
3.419.810.578
3.414.448.197
25 13.191.421.745 17.967.666.974
30 11.923.513.364 17.702.453.724
31 26.050.840.493 27.612.042.809
32 13.771.140.799 17.654.752.876
40
6.006.734.377
5.858.085.408
50
3.733.171.879
438.612.668
51
309.261.868
62.697.497
60
3.423.910.011
375.915.171
9.430.644.388
6.234.000.579
3.017.806.204
1.994.880.185
6.412.838.184 4.239.120.394

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Cng ty Kim Kh Min Trung

TOAN
16 Thai Phin
TAI SAN
1
A. Tai San Lu ng &
TNH
I. Tin
1. Tin mt tai
quy(gm ca ngn phiu)
2. Tin gi ngn hang
3. Tin ang chuyn
II. Cac khoan u t TC
ngn han
III. Cac khoan phai thu
1. Phai thu cua khach
hang
2. Tra trc cho ngi
ban
3. Thu GTGT c
khu tr
4. Phai thu ni b
5. Cac khoan phai thu
khac
6. D phong cac khoan
phai thu kho oi.
IV. Hang tn kho
1. Hang mua ang i trn
ng
2. Nguyn liu, vt liu
tn kho
3. Cng cu, dung cu
trong kho
4.Chi ph SXKD d dang
5. Thanh phm tn kho
6. Hang tn kho
7. Hang gi i ban
V. Tai san lu ng khac
1. Tam ng
2. Chi ph tra trc
3. Tai san thiu ch x
ly
HSTH: Nguyn L Hng Uyn

BANG CN I K
Nm 2002
Ma
s
2
100
110
111
112
120
130
131
132
133
138
139
140
141
142
143
144
145
146
147
150
151
152
154
155
200
210
211
212
213
214
217
218

S u
nm
3
246.086.21
5.273
26.596.588.7
32
3.109.756.32
9.

VT: ng
S cui
nm
4
358.743.34
0.587
6.353.944.72
3
1.114.786.62
3

23.486.832.4
03

5.239.158.10
0

153.922.331.
384
141.882.981.
213
1.913.484.81
4
2.249.905.71
7

208.066.483.
943
188.754.620.
858
4.127.359.55
1
5.865.062.68
4.

8.351.765.13
0
(475.805.490
)

9.319.440.85
0

48.340.080.0
68
3.913.553.36
0
57.815.476
487.883.084
628.800.184
695.606.685
42.124.457.6
87
431.963.592
17.227.215.0

141.514.609.
141
27.138.004.1
67
344.826.879
568.470.976
27.175.286.0
73
86.288.021.0
46
2.808.302.78

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

4. Cac khoan th chp

ky cc, ky gi ngn
han.
B. Tai san c nh &
TDH
I.Tai san c nh
1. Tai san c nh hu
hnh
- Nguyn gia
- Gia tr hao mon luy k
2. Tai san c nh thu
tai chnh
3. Tai san c nh v
hnh
-Nguyn gia
-Gia tr hao mon luy k
II. Cac khoan TTC dai
han
1. u t chng khoan
dai han
2. Gop vn lin doanh
III. Chi ph XDCB d dang
IV. Cac khoan ky cc,
ky quy dai han
V. Chi ph tra trc dai
han

219
220
221
222
230
240

89
1.808.806.20
1
389.896.168
115.094.439
14.913.418.2
81

0
1.511.655.43
5
0
109.385.557
1.187.261.78
8

16.543.770.
091
15.890.770.0
91
15.890.770.0
91
26.232.018.7
57.
(10.341.248.
666)

19.527.822.
047
18.168.777.8
46
17.096.518.2
46
30.810.879.1
30
(13.714.360.
884)

0
0

1.072.259.60
0
1.072.259.60
0
0
759.000.000
689.000.000
70.000.000

653.000.000
583.000.000
70.000.000

0
TNG CNG TAI SAN

250

NGUN VN

Ma
s
300
310
311
313
314
315

A. N PHAI TRA
I. N ngn han
1. Vay ngn han
2. Pha tra cho ngi ban
3. Ngi mua tra tin
trc
4. Thu va cac khoan
phai np cho Nha nc
5. Phai tra cng nhn vin
6. Phai tra cho cac n v
ni b
7. Cac khoan phai tra,
HSTH: Nguyn L Hng Uyn

316
317
318
320

262.629.89
5.364
S u
nm
223.448.230.
915
222.427.783.
379
162.064.717.
665
32.569.995.8
54
3.790.941.65
2
4.272.731.83
8

600.044.201
378.271.16
2.634
S cui
nm
329.549.734.
519
328.711.697.
972
248.200.071.
620
61.505.103.7
56
1.632.475.01
0
(38.470.672)

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

phai np khac
II. N dai han
III. N khac
1.Chi ph phai tra
2.Tai san tha ch x ly
B. NGUN VN CHU
S HU
I. Ngun vn quy
1. Ngun vn kinh doanh
2. Chnh lch ty gia
3. Quy phat trin kinh
doanh
4. Quy d phong tai
chnh
5. Li nhun cha phn
phi
II. Ngun kinh ph, quy
khac.
1. Quy d phong v tr
cp mt vic lam
2. Quy khen thng va
phuc li
3. Quy quan ly cua cp
trn
4. Ngun kinh ph s
nghip
5. Ngun kinh ph a hnh
thanh TSC

330
331
332
400
410
411
413
414
415
416
420
421

TNG CNG NGUN

VN

430

422
423
424
427

3.014.870.83
5
8.900.751.26
5
7.813.774.27
0
0
1.020.447.53
6
561.303.685
459.143.851
39.181.754.
449
39.181.754.4
49
45.593.543.7
39
0
(6.411.789.2
90)
0

262.629.98
5.364

2.341.928.68
4
9.210.556.99
3
5.860.032.58
1
0
838.036.547
337.877.517
500.159.030
48.721.428.
115
48.721.428.1
15
45.593.543.7
39
109.349.407
3.018.534.96
9
0

378.271.16
2.634

Ngay 31 thang 12
nm 2002

Ngi lp biu
Giam c
(ky, ho tn)

tn)

HSTH: Nguyn L Hng Uyn

K toan trng
(ky, ho tn)

(ky, ho

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Cng ty Kim Kh Min Trung

TOAN
16 Thai Phin

TAI SAN
1
A. Tai San Lu ng &
TNH
I. Tin
1. Tin mt tai
quy(gm ca ngn phiu)
2. Tin gi ngn hang
3. Tin ang chuyn
II. Cac khoan u t TC
ngn han
III. Cac khoan phai thu
1. Phai thu cua khach
hang
2. Tra trc cho ngi
ban
3. Thu GTGT c
khu tr
4. Phai thu ni b
5. Cac khoan phai thu
khac
6. D phong cac khoan
phai thu kho oi.
IV. Hang tn kho
1. Hang mua ang i trn
ng
2. Nguyn liu, vt liu
tn kho
3. Cng cu, dung cu
trong kho
4.Chi ph SXKD d dang
5. Thanh phm tn kho
6. Hang tn kho
7. Hang gi i ban
V. Tai san lu ng khac
1. Tam ng
2. Chi ph tra trc
3. Tai san thiu ch x
ly
4. Cac khoan th chp
ky cc, ky gi ngn
HSTH: Nguyn L Hng Uyn

BANG CN I K
Nm 2003
Ma
s
2
100
110
111
112
120
130
131
132
133
138
139
140
141
142
143
144
145
146
147
150
151
152
154
155
200
210
211
212
213
214
217
218
219
220

S u
nm

VT: ng
S cui
nm

3
4
358.743.34 412.507.79
0.587
9.481
6.353.944.72 10.521.922.6
3
76
1.114.786.62 1.775.905.28
3
0
5.239.158.10
0
0
208.066.483.
943
188.754.620.
858
4.127.359.55
1
5.865.062.68
4
0
9.319.440.85
0
141.514.609.
141
27.138.004.1
67
344.826.879
568.470.976
27.175.286.0
73
86.288.021.0
46
2.808.302.78
0
1.511.655.43

8.497.017.39
6
250.000.000
0
256.386.576.
524
230.159.129.
206
6.870.058.09
4
5.743.604.22
5
0
18.295.420.8
33
(4.681.635.8
34)
142.629.136.
763
1.907.924.51
4
42.948.885
533.075.694
738.432.325
4.546.158.42
7
134.850.597.
918
2.980.163.51
8

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

han.
B. Tai san c nh &
TDH
I.Tai san c nh
1. Tai san c nh hu
hnh
- Nguyn gia
- Gia tr hao mon luy k
2. Tai san c nh thu
tai chnh
3. Tai san c nh v
hnh
-Nguyn gia
-Gia tr hao mon luy k
II. Cac khoan TTC dai
han
1. u t chng khoan
dai han
2. Gop vn lin doanh
III. Chi ph XDCB d dang
IV. Cac khoan ky cc,
ky quy dai han
V. Chi ph tra trc dai
han

221
222
230
240

5
0
109.385.557
1.187.261.78
8
19.527.822.
047
18.168.777.8
46
17.096.518.2
46
30.810.879.1
30
(13.714.360.
884)
0
1.072.259.60
0
1.072.259.60
0
0
759.000.000
689.000.000
70.000.000

600.044.201
TNG CNG TAI SAN

250

NGUN VN

Ma
s
300
310
311
313
314
315

B. N PHAI TRA
I. N ngn han
1. Vay ngn han
2. Pha tra cho ngi ban
3. Ngi mua tra tin
trc
4. Thu va cac khoan
phai np cho Nha nc
5. Phai tra cng nhn vin
6. Phai tra cho cac n v
ni b
7. Cac khoan phai tra,
phai np khac
HSTH: Nguyn L Hng Uyn

316
317
318
320
330

378.271.16
2.634
S u
nm
329.549.73
4.519
328.711.697.
972
248.200.071.
620
61.505.103.7
56
1.632.475.01
0
(38.470.672)
2.341.928.68

1.746.852.13
3
51.703.270
181.608.115
1.000.000.00
0
16.125.098.
519
14.602.521.6
25
13.521.305.8
89
31.418.727.6
57
(17.897.421.
768)
0
1.081.215.73
6
1.161.158.56
2
(79.972.826)
812.000.000
742.000.000
70.000.000

710.576.894
428.632.89
8.000
S cui
nm
379.035.95
1.943
378.015.270.
696
229.491.213.
695
104.254.999.
360
1.894.798.49
2
12.450.905.1
10

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

II. N dai han

III. N khac
1.Chi ph phai tra
2.Tai san tha ch x ly
B. NGUN VN CHU
S HU
I. Ngun vn quy
1. Ngun vn kinh doanh
2. Chnh lch ty gia
3. Quy phat trin kinh
doanh
4. Quy d phong tai
chnh
5. Li nhun cha phn
phi
II. Ngun kinh ph, quy
khac.
1. Quy d phong v tr
cp mt vic lam
2. Quy khen thng va
phuc li
3. Quy quan ly cua cp
trn
4. Ngun kinh ph s
nghip
5. Ngun kinh ph a hnh
thanh TSC

331
332
400
410
411
413
414
415
416
420
421

TNG CNG NGUN

VN

430

nm 2003

tn)

Ngi lp biu
Giam c
(ky, ho tn)

HSTH: Nguyn L Hng Uyn

422
423
424
427

4
9.210.556.99
3
5.860.032.58
1
0
838.036.547
337.827.517
500.159.030
48.721.428.
115
48.721.428.1
15
45.592.543.7
39
109.349.407
3.018.534.96
9
0

2.871.780.81
0
6.942.892.37
8
20.108.680.8
51
0
1.020.681.24
7
563.876.003
456.805.244
49.596.946.
057
49.130.652.4
43
46.414.227.5
26
63.553.159
2.228.230.95
4
423.912.039
728.765
466.293.614
211.956.019
254.337.595

378.271.16
2.634

428.632.89
8.000

Ngay 31 thang 12
K toan trng
(ky, ho tn)

(ky, ho

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

VSC
CEVIMETAL
ISO 9001:2000

HOA N GTGTMu s: 01 GTGT-3LL

Lin 1
K hiu: BB/03T
Ngay 4/3/2004
No: 027910

n v ban hang: Cng ty Kim Kh va Vt T Tng Hp

Min Trung
a ch: 16 Thai Phin- a Nng
in thoai: 822807- 891604
Ho va tn ngi mua hang:
n v: Cng Ty C Phn Phng Nam
a ch: 32 Phan nh Phung- a Nng. S tai khoan 711A123-423-523
Hnh thc thanh toan: chm tra
Ma s:
0101280012
STT
A
01

Tn hang
hoa, dch
vu
B
Thep tm

vt
C
kg

Thu GTGT 5%
3.175.510

S
ln
g
1
18790

n
gia

Thanh
tin

2
3380

3=1x2
63.510.2
00

Cng thanh tin

63.510.200
Tin thu GTGT

Tng cng tin thanh

toan
66.685.710
S vit bng ch: sau mi sau triu sau trm tam
mi lm nghn bay trm
mi nghn ng.
Ngi mua hang
Ngi lp phiu
K toan
trng
Thu trng n v
(ky, ho tn)
(ky, ho tn)
(ky, ho tn)
(ky, ho tn)

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Cng ty Kim Kh Min Trung

phiu: 132
16 Thai Phin- N
N 111

PHIU THU
Ngay 23/3/2004

Ngi np: L Vn Quang

a ch: Cng Ty Xy Lp a Nng- 37 in Bin Phu
V khoan: Thu tin hang ng trc
S tin: 10.500.000
Bng ch: mi triu nm trm nghn ng y
Kem theo: 0
Thu trng n v
K toan trng
toan thanh toan
(ky, ho tn)
(ky, ho tn)
(ky, ho tn)

S
TK ghi
Co 131

a nhn u s tin ( vit bng ch): mi triu nm trm

nghn ng y

tn)

Ngi np
(ky, ho tn)

HSTH: Nguyn L Hng Uyn

Ngay23/3/2004
Thu quy
(ky, ho

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

S CHI TIT CNG N

Nam
Chng
04/03VB
1
04/03VB
1
12/03/B
C1

T ngay:01/03/2004 n ngay 31/03/2004

Tai khoan 131- phai thu khach hang
Ma khach: 131 CPPN- Cng Ty C Phn Phng
t
279
10
279
10

Din giai
Xut ban
Xut ban
Thu tin
hang ngay
04/03/2004

TK D PS N
PS Co
3331
3.175.51
5111
0
111
63.510.2 66.685.7
06
10

Phat sinh n
Phat sinh co
D n cui k
Thu trng n v
lp phiu
(ky, ho tn)
tn)

K toan trng
(ky, ho tn)

HSTH: Nguyn L Hng Uyn

66.685.710
66.685.710
Ngay 31/03/2004
Ngi
(ky, ho

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Cng ty Kim Kh Min TrungS CAI TK 131

16 Thai Phin- N
D n u k:
19.689.995.509
D co u k:
TK ghi Co
111
112
131
3331
511
642
PS N
PS Co
D N

Thang 1
Thang 2
Thang 3
1.339.950
2.612.400
24.699.471
52.299
5.579.852.49
771653377 100.826.060
4
111.572.486. 15.373.364.42 126.521.200
262
2
104.171
117.178.430. 16.147.734.37 227.347.260
476
0
60.135.902.2 20.538.184.87 198.198.210
63
4
105.266.383. 100.875.933.2 100.905.082.
712
08
258

D Co
K toan ghi s
(ky, ho tn)

HSTH: Nguyn L Hng Uyn

Ngay 31/03/2004
K toan trng
(ky, ho tn)

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Cng ty Kim Kh Min TrungS CAI TK 331

16 Thai Phin- N
D Co u k:
19.721.698.74
TK ghi
Co
111
112
131
136
144
311
642
PS N
PS Co
D N
D Co

T1

T2

T3

221.982.247
208.671.952
793.429.650 2.909.108.806
17.259.043
6.447.859.38 11.758.829.60
0
7
132.323.527. 13.487.753.94
643
3
28.006.374.4 12.953.586.93
97
1
-10.637
167.793.162. 41.427.560.29
780
5
152.678.134. 61.315.574.42
470
6

50.000.000
419.700.000

469.700.000
847.423.636

11.999.447.5 31.887.461.67 32.265.185.3

45
6
12

K toan ghi s
(ky, ho tn)

HSTH: Nguyn L Hng Uyn

Ngay 31/03/2004
K toan trng
(ky, ho tn)

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Cng ty Kim Kh Min Trung

16 Thai Phin- N
Stt

Tn ngi mua

BANG K S 11
Phai thu cua khach hang
Thang 03/2004

S d Ghi N TK 131, ghi Co cac TK

n
lin quan
u
thang
511

1
01
02
03
04
05

2
CT
c
phn
Phng Nam
CT
XD

th
Quang Nam
DNTN Thuy Hng

CT xy lp a
Nng
CH kim kh Thanh
Tm
Cng
K toan trng
(k, ho tn)
HSTH: Nguyn L Hng Uyn

3331

4
5
63.510.20 3.175.510
0
5.500.000
275.000

Cng
N TK
131
6
66.685.71
0
5.775.000

45.000.00 2.250.000
0
10.000.00
500.000
0
2.511.000
125.550

47.250.00
0
105.000.0
00
2.636.550

126.521.2 100.826.0
00
60

227.347.2
60

Ghi Co TK 131, ghi N cac TK lin

quan

111

112

7
66.685.71
0
2.887.500

174.573.2
10

Cng Co
TK 131
9
66.685.710
2.887.500

23.625.0
00
105.000.0
00

S
d
n
cui
thang

23.625.000
105.000.000

23.625.0 198.198.210
00
Ngay 31/03/2004
K toan ghi s
( k, ho tn)

10

Bao cao thc tp tt nghip

HSTH: Nguyn L Hng Uyn

GVHD: Huynh Vn Bnh

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

NHT K CHNG T S 5
Thang 03
Tn n v

0
1
0
2
0
3
0
4
0
5
0
6
0
7

SD
u
than
g

CT gang thep
Thai Nguyn
CT TM Hai
Phong
CT TM Quang
Tr
DN Vit
Hung
XN Minh
Hung
CT Thep Hoa
Khanh
XN Minh
Hung
Cng

K toan ghi s
(k, ho tn)
HSTH: Nguyn L Hng Uyn

Ghi Co TK 331, ghi N cac TK

lin quan
156
133
211
100.000.0
00
400.000.0
00

5.000.000
20.000.00
0

Cng
Co TK
331
105.000.
000
420.000.
000

Theo doi thanh toan (ghi N

TK 331)
111
112
Cng
N TK
331
105.000. 105.000.
000
000
20.000.0
00

20.000.00 200.000.
0
000

94.700.0
00

20.000.0
00
220.000.
000
30.000.0
00
94.700.0
00

50.000.0 419.700.
00
000

469.700.
000

220.000.
000

220.000.
000
30.000.0
00

97.546.32
0

4.877.316

102.423.
636
847.423.
636

Ngay 31/03/02004
K toan trng
(k, ho tn)

SD
tha
ng

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Cng ty Kim Kh Min Trung

phiu: 98
16 Thai Phin- N
111

PHIU CHI

S
TK ghi |Co
N 331

Ngi nhn tin: Nguyn Minh Chin

a ch: Phong vt t
V khoan: Tra tin mua hang thang trc
S tin: 20.000.000
Bng ch: Hai mi triu ng y
Kem theo: chng t gc
Thu trng n v
K toan trng
toan thanh toan
(ky, ho tn)
(ky, ho tn)
(ky, ho tn)

a nhn u s tin ( vit bng ch): mi triu nm trm

nghn ng y
Ngay 09/03/2004
Thu quy
Ngi nhn tin
(ky, ho tn)
(ky, ho
tn)

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

S CHI TIT CNG N

T ngay:01/03/2004 n ngay 31/03/2004
Tai khoan 331- phai tra cho ngi ban
Ma khach: CTGTTN- Cng ty Gang Thep Thai Nguyn
Chng
t
02/0 005
3
2
005
31/0
2
3
32

Din giai

TK D

Mua thep nhp

kho Mua thep
nhp kho
Chi tra tin mua
thep

156
133
112

Thu trng n v
lp biu

HSTH: Nguyn L Hng Uyn

PS N

PS Co

105.000.
000

100.000.
000
5.000.00
0

Phat sinh N: 105.000.000

Phat sinh Co: 105.000.000
D N cui k:
Ngay 31thang 03 nm 2004
K toan trng
Ngi

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

CHUYN KHOAN, CHUYN TIN TH, IN

02/03/2004

S: 32
Lp ngay

UY NHIM CHI

Tn n v tra tin: Cng ty Kim Kh Min Trung

do NH ghi
S Tai khoan: 710A-00177
N
Tai: ngn hang cng thng TP a Nng
105.000.000
Tn n v nhn tin: Cng ty thep Thai Nguyn
Co
S Tai khoan: 710B-01246
Tai: Ngn hang cng thng TP Ha Ni
S tin bng ch: Mt trm le nm triu ng y
S tin bng s
Ni dung thanh toan : Thanh toan tin theo hoa n 52
105.000.000
n v tra tin
K toan
Chu tai khoan
Ghi s ngay
(ky, ho tn)
Trng phong KT
ho tn)

HSTH: Nguyn L Hng Uyn

Ngn hang A
Ghi s ngay
KT

Trng phong

(ky, ho tn)

Phn
TK

TK

Ngn hang B
KT
(ky,

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

Cng ty Kim Kh Min Trung

nh khoan
16 Thai Phin- N
N 156

PHIU NHP KHO

S: 82

Ngay 06/03/2004
Co 331

Tn va a ch ngi nhp: Nguyn Minh Chin

Ngun nhp: mua t Nha may thep Thai Nguyn
Theo chng t giao hang s 43 ngay 02/03/2004
ST
T

Tn hang

v
t

01

Phi thep

kg

S lng
Theo
Thc
chng t
t
5.000
5.000

Cng tin hang

n
gia

Thanh
tin

20.00
0

100.000.0
00

100.000.0
00
Cng tin (bng ch): mt trm triu ng y
Ngi nhp
Thu kho
K toan Phu trach
n v
(k, ho tn)
(k, ho tn)
(k, ho tn)
(k, ho tn)

HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh

MUC LUC
LI M U..............................................................................................1
PHN I
NHNG VN CHUNG V CNG TY KIM KH MIN TRUNG............2
I. S ra i va phat trin cua Cng ty Kim Kh Min Trung ...........2
1. S ra i cua cng ty....................................................................2
2. Qua trnh phat trin cua cng ty..................................................2
II.Chc nng va nhim vu cua Cng ty Kim Kh Min Trung ..........2
1. Chc nng cua cng ty ..................................................................2
2. Nhim vu ......................................................................................2
III. T chc b may quan ly va cng tac k toan tai cng ty......3
1. T chc b may quan ly cua cng ty........................................3
1.1. S .............................................................................................3
1.2.Chc nng va nhim vu cua tng b phn........................3
2.T chc cng tac k toan tai cng ty .......................................4
2.1.T chc b may k toan.........................................................4
2.2. Hnh thc s k toan ..............................................................5
IV. Nhng thun li va kho khn cua cng ty Kim Kh Min Trung 6
1. Thun li .......................................................................................6
2. Kho khn ........................................................................................7
V. Kt qua hoat ng kinh doanh cua cng ty Kim Kh Min Trung7
1. Biu mu........................................................................................7
PHN HAI
NI DUNG BAO CAO CNG TAC HACH TOAN PHAI THU KHACH
HANG- PHAI TRA NGI BAN TAI CNG TY KIM KH MIN TRUNG.....8
I. Nhng vn l lun chung .........................................................8
1. khai nim .......................................................................................8
2.c im.........................................................................................8
3. Ni dung cac nghip vu thanh toan cng n mua va ban.....8
II. T chc chng t k toan ..........................................................9
1. Cac chng t chu yu (co mu kem theo phn phu luc)
...............................................................................................................9
2. Y kin v cac chng t...........................................................11
III. T chc hach toan trn tai khoan k toan..............................11
1. Cac tai khoan chu yu cng ty s dung.................................11
2. Hach toan mt s nghip vu cu th phat sinh tai cng ty
.............................................................................................................12
2.1. Hach toan cac khoan phai thu khach hang...........................12
2.2.Hach toan cac khoan phai tra ngi ban .............................14
III. T chc h thng s k toan.................................................19
1.Cac loai s cua cng ty Kim Kh Min Trung ap dung............19
1.1. S chi tit..................................................................................19
1.2. S tng hp.............................................................................19
2. Gii thiu phng phap ghi s..................................................19
3. S hach toan trn s............................................................21
PHN III
ANH GA CAC CH TIU TRN BAO CAO TAI CHNH ........................22
I. Bao cao tai chnh..............................................................................22
II. Tnh toan cac ch tiu va phn tch ..............................................22
HSTH: Nguyn L Hng Uyn

Bao cao thc tp tt nghip

GVHD: Huynh Vn Bnh
1. Kt cu vn kinh doanh ............................................................22
1.1. Vn lu ng............................................................................22
1.2. Vn c nh..............................................................................22
2.Kt cu ngun vn....................................................................23
2.1.Kt cu n phai tra.................................................................23
2.2.Ngun vn chu s hu...........................................................23
3. Hiu qua v s dung vn......................................................23
3.1. Ty sut li nhun trn doanh thu...........................................23
3.2. Ty sut li nhun trn vn...................................................24
PHN IV
NHN XET VA Y KIN XUT.......................................................25
I. i vi n v thc tp .............................................................25
1. V cng tac hach toan...............................................................25
2. V cng tac quan ly.....................................................................25
II. i vi nha trng.........................................................................25
KT LUN..............................................................................................27

HSTH: Nguyn L Hng Uyn