Bo co thc tp

GVHD: Th Hi

LI M U
Hin nay nc ta ang hi nhp su rng vo nn kinh t th gii, sau khi gia nhp T chc thng mi th gii th s nh hng cng ln mnh hn. iu buc cc doanh nghip Vit Nam cn phi chun b thch ng tt vi mi trng cnh tranh bnh ng nhng 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 lng, v c gi thnh ph hp vi ti tin ca ngi tiu dng. h gi thnh sn phm th c rt nhiu yu t lin quan, nhng yu t quan trng cu thnh nn sn phm l nguyn vt liu, cng c dng c. Chi ph v nguyn vt liu, cng c dng c chim t l kh ln trong gi thnh sn phm. Hch ton nguyn 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 v thc hin tt k hoch sn xut kinh doanh. Trong qu trnh sn xut kinh doanh, t chc hch ton nguyn vt liu v cng c dng c cht ch v khoa hc l cng c quan trng qun l tnh hnh nhp xut, d tr, bo qun s dng v 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 v mt mt. gp phn h gi thnh sn phm, tng sc cnh tranh v 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 nguyn 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. Trong thi gian hc tp ti trng, vi tm quan trng v ngha trn cng vi s mong mun hc hi ca bn thn cng nh mun c ng gp kin ca mnh kt hp gia l lun v thc tin nn em chn ti: K ton nguyn vt liu - cng c dng c trong doanh nghip ti Cng ty C phn Khong sn v cng nghip i Trng Pht. Bo co gm ba phn: Chng I: C s l lun ca ti. Chng II: Thc trng vn Cng ty CP KS&CN i Trng Pht. Chng III: Hon thin k ton nguyn vt liu - cng c dng c, bin php nng cao hiu qu qun l v s dng NVL - CCDC ti cng ty. Em xin chn thnh cm n s hng dn ca c gio Th Hi, cc c ch trong phng k ton ti cng ty nhit tnh ch bo v truyn t nhng kin thc c bn em c hc tp v hon thnh chuyn bo co thc tp ca mnh.

SVTH: Phm ng Duy

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Tuy nhin trong qu trnh hc tp, nghin cu v tham kho cc ti liu, chc chn em khng trnh khi nhng thiu st hn ch. V vy em rt mong nhn c s gip v gp kin t pha cc Qu thy c v cc bn trong lp. ng Hi, ngy 10 thng 02 nm 2009

SVTH: Phm ng Duy

SVTH: Phm ng Duy

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

CHNG I: C S L LUN
1.1 KHI NIM, C IM, YU CU QUN L V NHIM V K TON NVL CCDC. 1.1.1 Khi nim, c im, yu cu qun l NLVL. 1.1.1.1 Khi nim. Nguyn liu vt liu ca doanh nghip l i tng lao ng mua ngoi hoc t ch bin dng ch yu cho qu trnh ch to ra sn phm. Gi tr nguyn liu vt liu thng chim t l cao trong gi thnh sn phm. 1.1.1.2 c im. Ch tham gia vo mt chu k sn xut kinh doanh, trong qu trnh tham gia vo hot ng kinh doanh b tiu hao ton b, bin i hnh thi vt cht ban u cu thnh nn thc th sn phm. Nguyn vt liu khi tham gia vo qu trnh sn xut, gi tr vt liu s chuyn dch ht mt ln vo gi tr sn phm lm ra. Nguyn vt liu khng hao mn dn nh ti sn c nh. Nguyn vt liu c xp vo ti sn lu ng, gi tr vt liu thuc vn lu ng d tr. Trong cc doanh nghip sn xut, nguyn vt liu thng chim t trng ln trong chi ph sn xut v gi thnh sn phm. Nguyn vt liu c nhiu loi khc nhau, bo qun phc tp. Nguyn vt liu thng c nhp xut hng ngy do nu khng t chc tt cng tc qun l v hch ton vt liu s gy ra lng ph v mt mt. 1.1.1.3 Yu cu qun l NLVL. Phi cn c vo chng t, vo cc loi s sch chi tit, t cc thi im nhp xut tn kho. Tng cng cng tc i chiu, kim tra, xc nh s liu trn s k ton v trn thc t nhm ngn chn cc hin tng tiu cc. nh k phi kim tra s tn kho trong cc kho hng, trong phn xng sn xut nhm iu chnh kp thi tnh hnh nhp xut, cung cp nguyn vt liu ngay khi cn. 1.1.2 Khi nim, c im, yu cu qun l CCDC. 1.1.2.1 Khi nim. Cng c dng c l nhng t liu lao ng khng v gi tr v thi gian s dng quy nh cho ti sn c nh. 1.1.2.2 c im. Cng c dng c tham gia vo nhiu chu k sn xut nhng vn gi hnh thi vt cht ban u. Khi tham gia vo qu trnh sn xut, CCDC b hao mn dn, gi tr ca CCDC c chuyn dch dn vo chi ph sn xut kinh doanh. Do cn phn b dn gi tr ca CCDC vo chi ph sn xut kinh doanh. 1.1.2.3 Yu cu qun l CCDC.

SVTH: Phm ng Duy

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cng c dng c c nhiu th, nhiu loi trong kho hay ang dng cc b phn phn xng, nu khng theo di qun l cht ch CCDC s gy tht thot, lng ph. Cng c dng c dng cho sn xut kinh doanh, cho thu phi c theo di v c hin vt v gi tr trn s k ton chi tit theo i tng s dng. t chc tt vic qun l cng c dng c cn phi c kho tng bo qun cc cng c dng c cn thit cn, o, ong, m c chnh xc. Xy dng nh mc d tr cho tng lai CCDC trong kho cho tng mc ti a v ti thiu m bo cho sn xut. Trnh tnh trng tha thiu vt t xc nh r CCDC trong cc khu thu mua, d tr v s dng. 1.1.3 Nhim v k ton NVL CCDC. 1.1.3.1 Nhim v ca k ton NVL. T chc ghi chp, phn nh tng hp s liu v tnh hnh thu mua vn chuyn, bo qun, nhp, xut, tn kho nguyn vt liu v s lng, cht lng, chng loi, gi c, thi hn nhm cung cp kp thi v y cho qu trnh sn xut kinh doanh. p dng ng n phng php hch ton. Kim tra vic chp hnh ch bo qun, nhp xut kho nguyn vt liu cc nh mc tiu hao. p dng ngng bin php c th nhm theo di kp thi bin ng ca NVL trong kho doanh nghip trnh b ng trong qu trnh cung cp NVL cho sn xut kinh doanh. 1.1.3.2 Nhim v k ton CCDC Phn nh chnh xc, trung thc tnh hnh cng c dng c hin c v s bin ng tng gim cc loi CCDC trong n v. Xut dng cho cc i tng s dng c k hoch phn b chi ph hp l. Thng xuyn kim tra vic qun l v s dng cng c dng c trong n v nhm ko di thi gian s dng, tit kim chi ph v trnh mt mt. 1.2 PHN LOI V NH GI NVL CCDC. Nguyn vt liu v cng c dng c c nhiu loi khc nhau v thng xuyn bin ng. Mi loi c tnh cht l ha khc nhau, mc ch s dng, cch bo qun khc nhau. V vy qun l cht ch NVL, CCDC m bo cho qu trnh sn xut kinh doanh n nh v lin tc th cn phi phn loi chng. 1.2.1 Phn loi NVL CCDC. 1.2.1.1 Phn loi NVL. Hin nay c nhiu cch phn loi nguyn vt liu m cch ch yu l phn loi theo tc dng ca n i vi qu trnh sn xut. Theo cch phn loi ny th NVL c phn loi nh sau: Nguyn vt liu chnh: l loi vt liu b bin bin i hnh dng v tnh cht ca chng sau sn xut. Trong qu trnh ch bin sn xut cu thnh thc th sn phm. Vt liu chnh cng c th l nhng sn phm ca cng nghip

SVTH: Phm ng Duy

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

hoc nng nghip khai thc t trong t nhin cha qua khu ch bin cng nghip nh: st, thp, ct, . Vt liu ph: l loi vt liu c tc dng ph trong qu trnh sn xut. Ch yu c s dng kt hp vi vt liu chnh nng cao cht lng sn phm hoc m bo cho t liu lao ng hot ng c bnh thng. Cn c vo vai tr v tc dng ca vt liu ph trong qu trnh sn xut. Vt liu ph c ba loi: Vt liu ph kt hp vi vt liu chnh cu thnh thc th ca sn phm nh vecni nh bng g, thuc nhum nhum vi Vt liu ph lm thay i cht lng ca vt liu chnh nh sut ty trng bt giy Vt liu ph s dng m bo cho qu trnh sn xut dc thun tin v lin tc nh du m tra vo my Nhin liu: l nhng th to ra nhit nng nh than, ci g, xng, du Ph tng thay th: l nhng ph tng cn d tr sa cha, thay th cc ph tng ca my mc, thit b, phng tin vn ti, cng c, dng c sn xut. Vt liu v thit b xy dng c bn: l loi vt liu, thit b phc v cho vic lp t cc cng trnh xy dng c bn bao gm: thit b cn lp, khng cn lp, cng c, kh c v kt cu. Ph liu: bao gm cc vt liu b loi ra t qu trnh sn xut v thanh l ti sn c nh, cng c dng c nhng cng c th bn ra ngoi thu hi vn. (VD: mt ca, st thp vn). thun tin v trnh nhm ln trong cng tc qun l v k ton vt liu v s lng gi tr ca tng loi vt liu, th trn c s phn loi tng nhm, tng th, xc nh thng nht tn gi ca tng loi vt liu, nhn hiu, quy cch vt liu, n v o lng, gi hch ton ca tng loi vt liu.

S DANH IM VT T
Loi vt t: K HIU Danh im Nhm NVL 1 2 1.2.1.2 K hiu: 152 Tn nhn hiu, quy cch NVL 3 n v tnh 4 5 n gi hch ton 6 Ghi ch

Phn loi CCDC. Cn c vo mc ch, cng dng ca cng c dng c + Cng c dng c lu ng + Dng c ngh.

SVTH: Phm ng Duy

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

+ Dng c qun l. + Dng c qun l, bo h lao ng. + Ln tri tm thi. Cc bao b dng ng hng ha, vt liu trong cng tc qun l, cng c dng c c chia: + Cng c dng c. + Bao b lun chuyn. + dng cho thu. Ngoi ra, c th chia CCDC ang dng v CCDC trong kho 1.2.2 nh gi NVL CCDC. Tnh gi nguyn vt liu l dng tin biu th gi tr ca vt liu theo nhng nguyn tc nht nh. Mt trong nhng nguyn tc c bn ca hch ton vt liu l phi ghi s vt liu theo gi thc t. 1.2.2.1 nh gi NVL CCDC nhp kho. Ty theo tng trng hp nhp kho m gi thc t ca NVL CCDC c xc nh: Trng hp NVL CCDC mua ngoi Gi thc Gi mua Chi ph Thu nhp t nhp = ghi trn + thu + khu (nu kho ha n mua c) Trng hp NVL CCDC t ch bin Gi thc t nhp kho = Gi thc t NVL CCDC xut ch bin + Cc chi ph ch bin pht sinh Cc khon gim gi (nu c)

Trng hp NVL CCDC thu ngoi gia cng ch bin Gi thc t nhp kho = Gi thc t xut kho + Chi ph vn chuyn + Chi ph gia cng

Trng hp NVL CCDC gp vn lin doanh Gi thc t nhp kho = Gi thng nht gia hai bn gp vn

Trng hp NVL CCDC do ngn sch nh nc cp Gi thc t nhp kho = Gi trn th trng ti thi im giao nhn

SVTH: Phm ng Duy

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Trng hp NVL CCDC thu nht t ph liu thu hi th c nh gi theo gi thc t (gi c thu tiu th hoc gi c tnh). 1.2.2.2 nh gi NVL CCDC xut kho. tnh gi vt liu xut kho s dng, k ton c th s dng mt trong bn cch sau y: Phng php 1: Phng php bnh qun gia quyn. C th tnh theo gi thc t bnh qun cui thng hoc gi thc t bnh qun sau mi ln nhp. Gi nhp bnh qun Do : Gi tr thc t xut kho = n gi thc t bnh qun x S lng xut trong k Tr gi thc t vt t tn u k S lng vt t tn u k + + Tng gi thc t vt t nhp trong k Tng s lng vt t nhp trong k

Phng php 2: Phng php nhp trc xut trc (FIFO). Theo phng php ny, khi xut kho, tnh theo n gi ca vt liu tn kho u k, sau n n gi ca ln nhp trc xong mi tnh theo n gi ca ln nhp sau. Do n gi ca vt liu trong kho cui k s l n gi vt liu nhp nhng ln nhp cui cng. S dng phng php ny nu gi tr vt liu mua vo ngy cng tng th vt liu tn kho s c gi tr ln, chi ph vt liu trong gi thnh sn phm thp v li gp s tng ln. Phng php 3: Phng php nhp sau xut trc (LIFO) Theo phng php ny, khi xut kho tnh theo n gi ca ln nhp cui cng, sau mi n n gi ca ln nhp trc . Do m n gi ca vt liu trong kho cui k s l n gi ca ln nhp u tin hoc l n gi vt liu tn kho u k. Phng php 4: Phng php gi thc t ch danh. Phng php ny p dng cho tng trng hp c th nhn din c tng loi mt hng theo tng ha n v i vi n v c t loi mt hng v c gi tr ln. Theo phng php ny gi thc t ca vt liu xut kho thuc l hng no th tnh theo n gi nhp thc t ca l hng . 1.3 K TON CHI TIT NVL CCDC. 1.3.1 Chng t v s k ton s dng. 1.3.1.1 Chng t. Phiu nhp kho.

SVTH: Phm ng Duy

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Phiu xut kho. Bin bn kim k vt t. Th kho. 1.3.1.2 S k ton s dng. S chi tit vt t, cng c dng c. Bng cn i nhp xut, tn kho. 1.3.2 Cc phng php k ton chi tit NVL CCDC. 1.3.2.1 Phng php th song song. V nguyn tc: kho theo di vt liu v mt s lng trn th kho, b phn k ton theo di NVL CCDC v mt s lng v gi tr trn s k ton chi tit NVL CCDC. - Trnh t ghi chp: kho: Th kho dng th kho ghi chp, hng ngy cn c chng t nhp v xut kho vt liu th kho ghi s lng thc nhp, thc xut vo th kho c lin quan. Sau mi nghip v nhp, xut li tnh ra s tn kho trn th kho. Mi chng t ghi vo th kho mt dng. Cui mi ngy hoc nh k th kho tin hnh phn loi chng t sau khi ghi vo th kho, th kho phi chuyn ton b chng t nhp, xut kho v phng k ton. Th kho lun i chiu s tn kho trn th kho v thc t tn kho trong kho. Cui thng tin hnh kha th kho, xc nh s tn kho ca tng loi vt liu i chiu vi s k ton. Nu c sai st th phi tm nguyn nhn v iu chnh kp thi. phng k ton: Phi m s k ton chi tit cho tng danh im vt liu tng ng vi th kho m kho. S k ton chi tit vt liu c ni dung ging th kho nhng ch khc l theo di c gi tr v s lng vt liu. Hng ngy (hoc nh k) khi nhn c cc chng t nhp, xut kho a ln, k ton vt liu phi kim tra chng t, i chiu cc chng t nhp, xut kho vi cc chng t c lin quan nh: ha n mua hng, hp ng vn chuyn, Ghi n gi vo phiu v tnh thnh tin trn tng chng t. n cui k k ton cng s hoc th chi tit k ton vt liu, tnh ra tng s nhp, xut, tn kho ca tng loi vt liu. S liu ny c i chiu vi s liu tn kho trn th kho do th kho gi. Sau k ton cn c s chi tit vt liu nhp bng tng hp nhp - xut - tn. S liu trn bng nhp - xut - tn ny c i chiu vi s liu ca k ton tng hp. u im: n gin, d lm, d i chiu kim tra. Nhc im: C s lng ghi chp nhiu.

SVTH: Phm ng Duy

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

S hch ton nh sau: (S 1.1)

Phiu nhp kho Bng tng hp chi tit Bng tng hp chi tit

Th kho

S chi tit vt t

Phiu nhp kho

Ch thch:

Ghi hng ngy Ghi cui thng (cui qu)

Mt s mu chng t, mu s ca phng php th song song. Mu chng t: Phiu nhp kho. Phiu xut kho. Th kho.

TH KHO
Ngy lp: T s: Tn quy cch NVL, CCDC: STT Chng t S Ngy Din gii Ngy nhp xut Nhp S lng Xut Tn K xc nhn ca k ton

Mu s k ton chi tit: S chi tit nguyn vt liu.

SVTH: Phm ng Duy

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

S CHI TIT NGUYN VT LIU, CNG C DNG C

Kho: M s: Chng t n Din gii gi S Ngy I. Tn K xxx 1. Nhp xxx 2. Xut xxx II. Cng pht sinh III. Tn cui k Tn NVL, CCDC Quy cch: Nhp Xut SL TT SL xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx Tn SL xxx xxx xxx

TT

TT xxx xxx xxx

1.3.2.2 Phng php s i chiu lun chuyn. Trnh t ghi chp: kho: Hng ngy th kho cn c vo phiu nhp, xut kho ghi s lng nhp, xut vo th kho. phng k ton: K ton nhn phiu nhp, xut kho t th kho v ghi vo bng tng hp chng t cui thng. K ton cn c vo bng toongr hp ln s i chiu lun chuyn c v s lng v gi tr, ng thi i chiu s lng vt liu trn s i chiu lun chuyn vi th kho ca th kho. Sau ly s tin ca tng loi vt liu trn s ny i chiu vi k ton tng hp. u v nhc im. u im: n gin, d ghi chp. Nhc im: Vic ghi chp dn vo cui thng nn cng vic k ton v bo co b chm tr. S hch ton: (S 1.2)
Chng t nhp Bng k nhp

Th kho

S i chiu lun chuyn

S ci

Chng t xut

Bng k xut

SVTH: Phm ng Duy

10

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Ch thch:

Ghi hng ngy Quan h i chiu Ghi cui thng (cui qu)

Mt s mu chng t ca phng php s i chiu lun chuyn: Bng k nhp xut NVL. S i chiu lun chuyn. 1.3.2.3 Phng php s s d. Phng php ny kt hp cht ch vic hch ton nghip v ca th kho v vic ghi chp ti phng k ton. Do vy kho theo di v mt s lng cn phng k ton theo di v mt gi tr. Trnh t ghi chp kho: Hng ngy hoc nh k sau khi ghi th kho xong th kho phi tp hp ton b chng t nhp kho. Trong k phn loi tng nhm vt liu quy nh cn c vo kt qu phn loi chng t lp phiu giao nhn chng t. Lp ring cc chng t nhp mt bng, chng t xut mt bng, sau khi lp xong, km cc phiu nhp, phiu xut giao cho phng k ton. n cui thng cn c vo th kho c k ton kim tra. Ghi s lng vt liu tn kho cui thng ca tng loi vt liu vo s s d. S s d do phng k ton m cho tng kho v dng cho c nm, ghi s s d xong, chuyn cho phng k ton kim tra v tnh thnh tin. phng k ton: Khi nhn c chng t nhp, xut kho vt liu kho do th kho a ln, k ton kim tra chng t v i chiu vi cc chng t c lin quan nh: ha n, phiu vn chuyn. Kim tra vic phn loi ca th kho, ghi gi hch ton v tnh tin cho tng chng t, tng hp s tin ca cc chng t ghi vo ct s tin trn phiu giao nhn chng t ghi s tin vo bng ly k nhp, xut tn kho vt liu. - u v nhc im: u im: Khc phc uc ghi chp trng lp. Nhc im: Khi pht hin sai st th kh kim tra. - S hch ton nh sau: (S 1.3) Phiu nhp kho Phiu giao nhn chng t nhp

Th kho

S s d

Phiu giao nhn chng t nhp

S ci

Phiu xut kho SVTH: Phm ng Duy 11

Phiu giao nhn chng t nhp Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Ghi ch:

Ghi hng ngy Quan h i chiu Ghi cui thng (qu)

Mt s mu chng t ca phng php s d: Phiu giao nhn chng t. S s d. Bng ly k nhp xut tn.

1.4 K TON TNG HP NHP XUT KHO NVL CCDC. 1.4.1 Theo phng php k khai thng xuyn. 1.4.1.1 c im ca phng php k khai thng xuyn. L phng php theo di v phn nh thng xuyn, lin tc v c h thng tnh hnh nhp, xut, tn kho vt t hng ha trn s k ton. Trong trng hp ny cc ti khon k ton hng tn kho c s dng phn nh s hin c v tnh hnh bin ng tng gim ca vt t hng ha. V vy gi tr ca vt t hng ha tn kho trn s k ton c th c xc nh mi thi im trong k k ton theo cng thc: Tr gi hng tn kho cui k = Tr gi hng tn kho u k + Tr gi hng nhp kho trong k Tr gi hng xut kho trong k

1.4.1.2 Ti khon s dng. hch ton tng hp NVL-CCDC, cng ty CP Khong Sn v Cng Nghip i Trng Pht s dng cc ti khon sau: TK 151: Hng mua ang i ng TK 152: Nguyn vt liu TK 153: Cng c dng c + Ti khon 151: Hng mua ang i ng. Ti khon ny phn nh gi tr ca cc loi vt t mua ngoi thuc quyn s hu ca doanh nghip nhng cui thng vn cha v nhp kho ca doanh nghip. Kt cu: N TK 151 Hng mua ang i ng C SDK: Tr gi thc t hng mua ang i ng hin c u k. Tr gi hng mua ang i ng v Tr gi thc t hng mua ang i nhp kho. ng pht sinh trong k. Tr gi thc t hng mua ang i chuyn bn thng.

SVTH: Phm ng Duy

12

Lp 06CDKT3A

Bo co thc tp SDCK: Tr gi thc t hng mua ang i ng hin c cui k.

GVHD: Th Hi

+ Ti khon 152: Nguyn vt lu. Kt cu: N TK 152 Nguyn vt liu C SDK: Tr gi thc t NVL hin c u k. Tr gi thc t ca NVL nhp kho trong k (do mua ngoi, t ch bin, Tr gi thc t NVL xut dng cho cc nhn gp vn) mc ch trong k. Tr gi thc t NVL pht hin tha Gi tr NVL pht hin thiu khi kim khi kim k. k. Gi tr thc t NVL tng do nh gi Gi tr thc t NVL gim do nh gi li. li. Tr gi ph liu thu hi c khi Tr gi NVL tr li ngi bn. gim gi. SDCK: Tr gi thc t NVL hin c cui k. + Ti khon 153: Cng c dng c. Kt cu: N TK 153 Cng c dng c C SDK: Tr gi thc t ca CCDC hin c thi im u k. Tr gi thc t ca CCDC nhp kho Tr gi thc t CCDC xut dng trong do mua ngoi, nhn gp vn, lin k. doanh hay t cc ngun khc. Gi tr CCDC pht hin thiu khi kim Tr gi thc t CCDC pht hin tha k. khi kim k. Tr gi CCDC tr li ngi bn c Tr gi CCDC cho thu nhp li kho. gim gi. SDCK: Tr gi thc t ca CCDC tn kho cui k. 1.4.1.3 Phng php hch ton. K ton tng NVL CCDC + Mua NVL CCDC trong nc: Trng hp 1: Hng mua v ha n cng v. i vi doanh nghip np thu GTGT theo phng php khu tr N TK 152, 153: Gi cha thu. N TK 133: Thu GTGT. C TK 111, 112, 331: Gi thanh ton

SVTH: Phm ng Duy

13

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

i vi doanh nghip np thu GTGT theo phng php trc tip N TK 152, 153: Gi thanh ton. C TK 111, 112, 331: Gi thanh ton. Trng hp 2: Ha n v nhng hng mua cha v. N TK 151: N TK 133: C TK 111, 112, 331: Thng sau khi c hng v cn c vo ha n v phiu nhp kho, k ton ghi: N TK 152: C TK 151: Nu NVL khng nhp kho m giao thng cho b phn sn xut N TK 621: Chi ph NVL trc tip. C TK 151: Hng mua ang i ng. Trng hp 3: Hng v nhng ha n cha v (ghi gi tm tnh). N TK 152, 153: Gi tm tnh cha c thu. N TK 133: Thu trn gi tm tnh. C TK 111, 112, 331: Gi tm tnh c thu. Khi ha n v: Nu gi tm tnh > Gi ghi trn ha n. N TK 111, 112, 331: C TK 152, 153: C TK 133: Nu gi tm tnh < Gi ghi trn ha n. N TK 152, 153: N TK 133: C TK 111, 112, 331 + Nhp khu NVL CCDC N TK 152, 153: Gi nhp khu + Thu nhp khu. C TK 111, 112, 331: S tin thanh ton cho ngi bn. C TK 3333: Thu nhp khu. Thu GTGT hng nhp khu. N TK 133: C TK 33312: Np thu vo kho bc nh nc. N TK 3333: N TK 33312: C TK 111, 112: Chu thu theo phng php trc tip hoc khng thuc i tng chu thu. N TK 152, 153: C TK 33312: Thu GTGT hng nhp khu. + Nhp kho NVL CCDC ch bin hoc thu ngoi gia cng ch bin.

SVTH: Phm ng Duy

14

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

N TK 152, 153: C TK 154: Chi ph sn xut kinh doanh d dang. + Nhn gp vn lin doanh, nhn li vn gp lin doanh bng vt t, hng ha. N TK 152, 153: C TK 411: (nu nhn gp vn) C TK 222, 228: (nu nhn li vn gp) + NVL CCDC pht hin tha khi kim k. Trng hp NVL CCDC ca n v khc. Khi pht hin tha th ghi n: N TK 002: Khi tr li th ghi: C TK 002 Trng hp NVL CCDC ca n v m cha r nguyn nhn. N TK 152, 153: C TK 3381: X l: N TK 3381: C TK 411, 711: K ton gim NVL CCDC. K ton gim NVL: 1/ Xut dng cho sn xut: N TK 621, 622, 627, 641, 642: N TK 241: Dng cho XDCB, sa cha TSC. N TK 154: Xut vt t gia cng ch bin. C TK 152: Gi tr NVL xut kho. 2/ Xut kho vt liu nhng bn: N TK 632: Gi vn hng bn. C TK 152: 3/ Xut kho NVL gp vn lin doanh: Nu gi do hi ng lin doanh nh gi ln hn gi thc t xut kho: N TK 128, 222: Gi do hi ng lin doanh nh gi. C TK 152: Gi xut kho. C TK 412: Mc chnh lch. Nu gi do hi ng lin doanh nh gi thp hn gi thc t xut kho: N TK 128, 222: Gi do hi ng lin doanh nh gi. N TK 412: Mc chnh lch. C TK 152: Gi xut kho. 4/ NVL mua v nhp kho nhng khng m bo cht lng em i tr li: N TK 111, 112, 331: C TK 152: C TK 133:

SVTH: Phm ng Duy

15

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

5/ Khi kim k pht hin thiu cha r nguyn nhn, ch x l: N TK 1388, 334, 111: N TK 632: C TK 152: K ton gim CCDC: 1/ Xut kho CCDC dng cho sn xut: Ty thuc vo loi CCDC xut dng cho mt hay nhiu k hch ton m c cc phng php phn b sau: Phng php phn b mt ln: N TK 627, 641, 642: N TK 133: C TK 153: Phng php phn b hai ln: Khi xut dng: N TK 142: Chi ph tnh trc ngn hn. N TK 242: Chi ph tnh trc di hn. C TK 153: Gi thc t CCDC xut dng. ng thi, k ton tin hnh phn b ngay na cn li: N TK 627, 641, 642: Gi tr CCDC phn b ln hai. N TK 152: Gi tr ph liu thu hi (nu c). N TK 138: S bi thng phi thu (nu co). C TK 142, 242: Na s CCDC cn li xut dng. Gi tr CCDC phn b ln 2 = Gi thc t CCDC bo hng 2 Ph liu thu hi + Cc khon bi thng (nu c)

Phng php phn b dn (phn b nhiu ln). Phng php ny p dng vi CCDC c gi tr ln, thi gian s dng lu di khi xut dng k ton phi xc nh thi gian (hoc s ln) s dng phn b gi tr ca n vo chi ph sn xut kinh doanh. Khi xut dng ton b gi tr ca CCDC c ghi: N TK 142, 242: C TK 153: ng thi phn nh s phn b cho k xut dng: N TK 627, 641, 642: (Mc phn b gi tr CCDC C TK 142, 242: cho mt k s dng) Phn b gi tr CCDC cho mt ln (k) s dng = Gi tr CCDC xut dng S ln (k) s dng c xc nh

Khi CCDC bo mt, bo hng: N TK 627, 641, 642: Gi tr cn li ca CCDC cha phn phi. N TK 152: Ph liu thu hi (nu c).

SVTH: Phm ng Duy

16

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

N TK 1388: S bi thng (nu c). C TK 142, 242: Gi tr CCDC cn li cha phn b. 2/ Xut kho CCDC nhng bn: N TK 632: C TK 152, 153: 3/ Xut kho CCDC gp vn lin doanh: Nu gi do hi ng lin doanh nh gi ln hn gi thc t xut kho: N TK 128, 222: Gi do hi ng lin doanh nh gi. C TK 153: Gi xut kho. C TK 412: Mc chnh lch. Nu gi do hi ng lin doanh nh gi thp hn gi thc t xut kho: N TK 128, 222: Gi do hi ng lin doanh nh gi. N TK 412: Mc chnh lch. C TK 153: Gi thc t xut kho. 4/ CCDC mua v nhp kho nhng khng m bo cht lng mang i tr li: N TK 111, 112, 331: C TK 153: C TK 133: 5/ Khi kim k pht hin thiu: Cha r nguyn nhn ch x l: N TK 1381: C TK 153: Khi x l: N TK 1388, 334, 111: N TK 632: C TK 153: 6/ Xut kho CCDC gp vn lin doanh: Nu gi do hi ng lin doanh nh gi ln hn gi thc t xut kho: N TK 128, 222: Gi do hi ng lin doanh nh gi. C TK 153: Gi xut kho. C TK 412: Mc chnh lch. Nu gi do hi ng lin doanh nh gi ln hn gi thc t xut kho: N TK 128, 222: Gi do hi ng lin doanh nh gi. N TK 412: Mc chnh lch. C TK 153: Gi thc t xut kho.

SVTH: Phm ng Duy

17

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

S HCH TON NVL - CCDC (S 1.4)

(Theo phng php k khai thng xuyn) TK 111, 112, 331 Gi tr nhp kho cha thu TK 151 TK 133 TK 152, 153 Xut NVL CCDC dng cho SX TK 154 Xut NVL CCDC dng thu ngoi gia cng. TK 111, 112, 331 Gi TT tr VL cho ngi bn TK 1331 TK 128, 222 TK 621, 627

Hng i ng v nhp khu TK 3333 Thu nhp khu TK 411, 711 Nhn cp pht, nhn gp vn lin doanh TK 154 Vt t t ch, gia cng ngoi nhp kho TK 3381 Kim k pht hin thiu

Xut NVL CCDC i gp vn lin doanh TK 412 C/L gim vt t C/L tng vt t TK 1381 Kim k pht hin tha TK 621, 627, 641, 642 TK 1421 Gi tr CCDC xut dng ln Gi tr CCDC xut dng nh

SVTH: Phm ng Duy

18

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

1.4.2 Theo phng php kim k nh k. 1.4.2.1 c im ca phng php kim k nh k. Phng php kim k nh k l phng php k ton cn c vo kt qu kim k thc t phn nh gi tr tn kho ca vt t hng ho trn s k ton. T xc nh gi tr vt t hng ho xut trong k theo cng thc: Tr gi hng tn kho cui k = Tr gi hng tn kho u k + Tr gi hng nhp kho trong k Tr gi hng xut kho trong k

Theo phng php ny th mi s bin ng ca vt t hng ho u khng c theo di trn ti khon hng tn kho, gi tr vt t hng ho nhp kho trong k c theo di trn TK 611: Mua hng. Phng php ny ch s dng TK 152, 153, 155, 156. Vo u k kt chuyn s d u k, vo cui k phn nh thc t hng ho, vt t tn cui k. Phng php kim k nh k thng c p dng cho cc doanh nghip c nhiu chng loi vt t vi nhiu mu m a dng, c xut kho nhiu ln trong k. u im ca phng php ny l khi lng cng vic c gim nh. Nhc im ca phng php ny l chnh xc ca gi tr hng ho, vt t khng cao, n ph thuc ln vo cng tc qun l vt t, rt c th xy ra tiu cc. 1.4.2.2 Ti kon s dng. Ti khon 611: Mua hng. (Khng c s d cui k, c hai TK cp hai) TK 6111: Mua nguyn vt liu. TK 6112: Mua hng ho. TK 152, 153: Kt cu TK 611: y l TK chi ph nn khng c s d u k v s d cui k. N TK 611: Mua hng C - Tr gi NVL - CCDC xut dng cho - Kt chuyn tr gi NVL - CCDC cn cc mc ch trong k. tn kho thi im u k. Kt chuyn tr gi NVL - CCDC tn kho - Gi tr NVL - CCDC mua vo trong cui k vo cc TK lin quan nh: TK k. 152, 153, 156. Tng cng pht sinh N. Tng cng pht sinh C. 1.4.2.3 Phng php hch ton. + Kt chuyn gi tr NVL - CCDC tn kho u k: N TK 611: C TK 152, 153: + Mua NVL - CCDC nhp kho (cn c vo chng t mua ta nh khon):

SVTH: Phm ng Duy

19

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

N TK 611: N TK 133: C TK 152, 153: + NVL - CCDC mua v khng ng quy cch phm cht, ngh gim gi v c ngi bn chp nhn: N TK 111, 112, 331: C TK 611: Nu tr li hng cho ngi bn: N TK 111, 112, 331: C TK 611: C TK 133: + Nhn gp vn lin doanh, c cp trn cp pht: N TK 611: C TK 411, 128: + Gi tr NVL - CCDC hao ht, mt mt: N TK 1388: C TK 611: + nh gi tng NVL - CCDC: N TK 611: C TK 412: Cui k k ton cn c vo kt qu kim k thc t, k ton xc nh gi tr NVL CCDC tn kho cui k: i vi NVL - CCDC tn kho: N TK 152, 153: C TK 611: i vi NVL - CCDC dng cho hot ng sn xut kinh doanh: N TK 621, 627, 641, 642: C TK 611:

SVTH: Phm ng Duy

20

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

S HCH TON TNG HP NVL - CCDC (S 1.5) (Theo phng php kim k nh k) TK 152, 153 K/C NVL - CCDC tn kho u k. TK 111, 112, 331 Mua NVL - CCDC nhp kho TK 133 Thu GTGT TK 411, 128 Gi tr thiu ht, mt mt Nhn gp vn lin doanh, cp trn cp TK 412 nh gi tng NVL - CCDC TK 621, 627, 641 Gi tr NVL - CCDC xut dng TK 412 Chnh lch do nh gi li ti sn TK 1388 TK 611 TK 152, 153 K/C NVL - CCDC tn kho cui k. TK 111, 112, 331 Hng khng m bo mang tr li

1.5 MT S TRNG HP KHC V NVL CCDC. 1.5.1 K ton phn b chi ph mua NVL - CCDC xut kho. 1.5.1.1 Ni dung chi ph cn phn b. Chi ph vn chuyn hng mua vo, khon ny phn nh khon chi ph phc v cho iu chnh mua NVL - CCDC nh chi ph vn chuyn, chi ph bc d, khun vc, chi ph lu kho, bn bi trong qu trnh thu mua.

SVTH: Phm ng Duy

21

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Chi ph phc v qu trnh thu mua, chi ph tip khch, chi ph lu tr cn b thu mua v cc chi ph phc v cho ngi mua hng. 1.5.1.2 Phng php phn b. = Tng chi ph thu mua Tng tiu thc cn phn b x Tng tiu thc c phn b

Chi ph phn b cho NVL - CCDC

Tiu thc phn b c th c xc nh di lng hoc di dng gi tr ty theo tnh hnh thc t ca hng ha cng c mua vo. Gi tr chi ph phn b cho hng xut cu thnh nn gi vn ca hng xut kho. 1.5.2 Thu u vo TK 133. 1.5.2.1 Thu u vo l khon thu np trc vo ngn sch nh nc khi mua hng ha, vt t, ti sn. a. T sut thu: Theo ch hin hnh t sut thu GTGT c chia thnh 3 mc: - 0% p dng cho hng xut khu. - 5% p dng cho hng phc v nng nghip, nng thn, y t, gio dc, phc li x hi, cng mt s ngnh khc do lut quy nh nh: sn phm cng nghip, c kh, ch to. - 10% i vi cc mt hng tiu dng thng thng. 1.5.2.2 Cng thc tnh: Thu u vo i vi hng nhp khu: Gi tr hng nhp khu + Thu * T sut thu nhp khu + Thu TTB (nu c) 1.5.3 K ton NVL - CCDC tha thiu. 1.5.3.1 Khi nim: - Trng hp tha: Khi kim nhn, nhp kho s lng thc t nhp cao hn s lng ghi trong ha n bn ca ngi bn hng. - Trng hp thiu: Khi doanh nghip tin hnh nhp kho hng mua xc nh v s lng nhp t hn so vi s lng ghi trn ha n. 1.5.3.2 Khu d tr. Trng hp tha l do xc nh s kim k thc t cao hn s lng ghi trn s k ton (Bng tng hp nhp - xut - tn) hoc s chi tit NVL - CCDC, hng ha. Thu u vo = 1/ X l hng tha - thiu: = Gi mua NVL - CCDC x T sut thu

SVTH: Phm ng Duy

22

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

X l trng hp tha: Cn c vo tnh hnh thc t xc nh nguyn nhn lm cho NVL - CCDC tha, dng lm cn c x l. - Khi xc nh hng tha trong khu mua. N TK 152, 153: Gi mua (tha cha x l) C TK 3381: - Khi xc nh hng tha trong khu d tr: N TK 152, 153: Gi vn. C TK 3381: Hangg tha ch x l. - X l hng ha: N TK 3381: C TK 711: Tha khng r l do. C TK 331: Tha do ngi bn xut nhm. Nu mua hng pht sinh tha, DN gi h bn bn: N TK 002: X l trng hp thiu: Khi xc nh hng thiu. - Khu mua: N TK 1381: Gi vn ca hng mua. C TK 111, 112, 331: - Khu d tr: N TK 1381: C TK 152, 153, 142, 242: - Khi x l: N TK 1388: Bt bi thng. N TK 632: Gi vn hng bn. N TK 1562: Thiu t khu mua trong nh mc. C TK 1381: 2/ K ton nh gi li NVL - CCDC. Cn c nh gi: + Gi c th trng ti thi im nh gi. + Gi tr thc NVL - CCDC. Ti khon nh gi: TK 412. Khi nh gi tng: N TK 152, 153: C TK 412: Khi nh gi gim: N TK 412: C TK 152, 153: X l chnh lch cui k: a) N TK 412: C TK 411: -

SVTH: Phm ng Duy

23

Lp 06CDKT3A

Bo co thc tp b)

GVHD: Th Hi

N TK 411: C TK 412: 3/ Cho thu CCDC. Doanh nghip c t chc kinh doanh dch v, cho thu th hch ton nh kinh doanh thun ty. Gi tr cho thu: N TK 111, 112: C TK 511: C TK 3331: Gi vn CCDC cho thu: N TK 632: C TK 153: Doanh nghip kinh doanh hng thun ty c cho thu CCDC gi tr cho thu. N TK 111, 112: C TK 711: Gi vn CCDC: N TK 811: C TK 153: CCDC chuyn thnh ti sn c nh: N TK 211: Nguyn gi TSC. C TK 242: Gi tr cn li. C TK 214: Gi tr hao mn D phng gim gi NVL - CCDC: N TK 632: C TK 159:

SVTH: Phm ng Duy

24

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

CHNG II: TNH HNH THC T N V THC TP CNG TY C PHN KHONG SN V CNG NGHIP I TRNG PHT
2.1 KHI QUT S LC V CNG TY CP KS&CN I TRNG PHT. 2.1.1 QU TRNH HNH THNH V PHT TRIN CA CNG TY. 2.1.1.1 Lch s hnh thnh v pht trin ca cng ty. Cng ty CP KS&CN i Trng Pht c thnh lp theo quyt nh s 290300117, ng k ln u ngy 15 thng 12 nm 2007, ng k thay i ln 2 ngy 22 thng 03 nm 2008, do S K hoch v u t tnh Qung Bnh cp. Tin thn l Cng ty Thng mi - Cng nghip Qung Bnh do UBND tnh qun l. Cng ty CP KS&CN i Trng Pht c t cch php nhn, thc hin ch hch ton kinh t c lp, c con du ring v c ti khon ngn hng. Gii thiu chung v cng ty: - Tn ng k: Cng ty C phn Khong Sn v Cng Nghip i Trng Pht. - Tn giao dch: DAI TRUONG PHAT MINERAL-INDUSTRY JOINT - STOCK COMPANY. - Tr s: S 2A Trn Hng o, TP. ng Hi, Tnh Qung Bnh. - Vn iu l 160.000.000.000 (Mt trm su mi t ng). - Mnh gi c phn 10.000 tng ng 160.000 CP. - Ngi i din: CT HQT kim Tng gim c L Vn Dun K t ngy hot ng n nay, cng ty khng ngng pht trin v m rng sn xut kinh doanh, cng ty c 4 chi nhnh ti tnh Qung Bnh: - Chi nhnh x nghip vn ti i Trng Pht - Chi nhnh x nghip khong sn v thng mi i Trng Pht - Chi nhnh trung tm thng mi dch v ng Hi - Chi nhnh nh khch Cty CP KS&CN i Trng Pht Mt s ngnh ngh kinh doanh ca cng ty l: - Khai thc, ch bin, sn xut v kinh doanh cc loi khong sn s dng ph bin. - Xy dng cng trnh giao thng, dn dng v cng nghip, kinh doanh vt liu xy dng. - Kinh doanh hng tiu dng v hng cng nghip, cc mt hng t, xe my, cc thit b phc v giao thng v xy dng.

SVTH: Phm ng Duy

25

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

- Vn ti hng ha, i l mua bn v k gi hng ha. - Kinh doanh bt ng sn v a c, nh v vn phng cho thu. - Kinh doanh du lch, khch sn v m thc.. Cng ty CP KS&CN i Trng Pht l mt doanh nghip ln ti tnh, lun i u trong vic kinh doanh sn xut, nhng nm gn y kinh t th gii v trong nc c nhiu bin ng nhng cng ty vn hot ng n nh, c th qua bng tng hp sau: Ch tiu VT Nm 2006 Nm 2007 Doanh thu thun ng 3.976.651.726 4.542.279.681 LN sau thu ng 670.461.229 765.825.782 Thu TNDN ng 253.294.347 313.876.237 Thu nhp lao ng bnh ng/Thng 1.193.115 1.265.452 qun Nhn xt: - Doanh thu thun: Nm 2007 t 4.542.279.681, tng 565.627.955 ng so vi nm 206, tng ng vi t l tng 14%. - Li nhun sau thu: Nm 2007 t 765.825.782, tng hn 95.364.553 ng so vi nm 2006, tng ng vi t l tng l 14%. - Thu thu nhp doanh nghip: Nm 2007, Cng ty np vo ngn sch nh nc 313.876.237 ng, nhiu hn nm 2006 l 60.581.890 ng. - Thu nhp lao ng bnh qun: Lng ca cng nhn tng t nm sau so vi nm trc, nm 2006 lng c hng l 1.193.115 ng, nhng nm 2007 l 1.265.452 ng, tng 72.337 ng, tng ng tng 6%. Qua nhn xt trn, c th thy quy m sn xut v kinh doanh ca cng ty CP KS&CN i Trng Pht ang c m rng, do vy yu cu qun l lao ng v sn xut ti cng ty phi c t chc cht ch, hiu qu tng khu sn xut, tng b phn qun l. 2.1.1.2 Chc nng v nhim v ca cng ty. Cn c giy CN ng k kinh doanh, cng ty CP KS&CN i Trng Pht c nhng chc nng v nhim v nh: Hot ng ng theo ngnh ngh ng k. Tn dng mi ngun vn u t ng thi qun l khai thc c hiu qu cc ngun vn ca cng ty. Tun th thc hin mi chnh sch do nh nc ban hnh, thc hin y ngha v i vi ngn sch nh nc. Nghim chnh thc hin mi cam kt, hp ng m cng ty k kt.

SVTH: Phm ng Duy

26

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

T ch qun l ti sn, qun l ngun vn, cng nh qun l cn b cng nhn vin. Thc hin nguyn tc phn phi theo lao ng, m bo cng bng x hi, chm lo i sng cho ngi lao ng, t chc bi dng nng cao trnh chuyn mn, nng lc lm vic ca i ng cn b k thut, cn b qun l. Thc hin tt cng tc bo h lao ng, an ton trong sn xut. 2.1.1.3 c im t chc qun l, kinh doanh ti cng ty CP KS&CN i Trng Pht. 2.1.1.3.1 c im t chc b my qun l. iu hnh cng vic kinh doanh - dch v - sn xut, b my qun l ca cng ty c hnh thnh theo c cu hn hp trc tuyn chc nng v c th hin qua s sau: (S 2.1)

S T CHC CNG TY
I HI NG C NG Hi ng qun tr Tng Gim c cng ty Ban kim sot

G ph trch khai thc kinh doanh khong sn, vt liu

G ph trch kinh doanh thng mi, dch v

Phng ti chnh k ton

Phng t chc hnh chnh

Phng Nghip v kinh doanh

Ban qun l XDCB

CN XN KS&TM TP

CN XN Vn ti TP

CN TT Thng mi DV ng Hi

CN Nh Khch Cng ty

SVTH: Phm ng Duy

27

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Ch thch: Quan h trc tip: Quan h chc nng: 2.1.1.3.2 Nhim v, chc nng ca cc b phn. i hi ng c ng: c quan c chc nng v quyn hn cao nht ca cng ty, c nhim v ra cc chin lc v k hoch di hn, ra nhng phng hng pht trin ca cng ty. Hi ng qun tr: l b phn c quyn hn v trch nhim cao nht gia hai k hp i hi ng c ng, HQT c ton quyn i din cng ty quyt nh mi vn c lin quan n qun l hot ng ca cng ty v qun l cng ty hot ng theo ng php lut ca Nh nc, iu l cng ty v Ngh quyt i hi ng c ng. Ban kim sot: l b phn thay mt cc c ng kim sot mi hot ng sn xut, kinh doanh, qun tr v iu hnh cng ty. Tng gim c: c Hi ng qun tr b nhim trc tip iu hnh mi hot ng sn xut kinh doanh ca cng ty, thc hin phn cng phn cp cho cc gim c, trng phng v cc phng ban chc nng ca cng ty nhm pht huy ngun lc phc v hiu qu cho hot ng sn xut kinh doanh. Cc Gim c: c nhim v qun l v ch o thc hin sn xut, kinh doanh ca cc n v c giao, chu trch nhim trc HQT v Tng Gim c v tnh hnh v kt qu hot ng ca n v . Phng ti chnh - k ton: thc hin cng tc k ton, gp kin cho Tng gim c cng tc qun l ti chnh - k ton, huy ng, s dng ngun lc ca cng ty ng mc ch, hiu qu. Hng dn cc ch v quy trnh hch ton n cc b phn lin quan, gim st cc hot ng ti chnh. Phng t chc hnh chnh: thc hin nhim v qun l lao ng, quy hoch cn b, sp xp nhn s theo yu cu k hoch sn xut kinh doanh ca cng ty, t chc tuyn dng lao ng p ng nhu cu ngun lc cho cng ty ph hp vi nhim v sn xut kinh doanh tng giai on, xt khen thng k lut, xy dng k hoch o to bi dng nhm nng cao trnh chuyn mn ca cn b, cng nhn vin. Phng nghip v kinh doanh: lp k hoch sn xut kinh doanh ca cng ty theo tng thng, qu nm. Bo co tng hp kt qu hot ng sn xut kinh doanh HQT v Tng Gim c c k hoch ph hp vi xu th ca th trng. Nghin cu th trng, tp hp cc thng tin lin quan

SVTH: Phm ng Duy

28

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

n nghip v kinh doanh ca cng ty, tham mu kp thi cho lnh o cng ty cc chin lc sn xut kinh doanh ngn v da hn t hiu qu. Ban qun l XDCB: Theo di cng tc xy dng c bn, nghin cu xut vi lnh o cng ty v vic m rng c s vt cht, quy m sn xut, ti u t nng cp ti sn, gim st cng tc xy dng c bn ca ton cng ty. Tuy mi phng ban hot ng mang tnh c lp v nghip v nhng lun c mi quan h qua li trong hot ng sn xut kinh doanh. Thng qua c cu t chc ny, HQT v Tng Gim c, cc Gim c ch huy, gim st v c th khuyn khch ng vin cn b cp di, nhn vin pht huy kh nng ca mnh, song vn thc hin c ch mt th trng. 2.1.1.4 c im t chc cng tc k ton ti cng ty CP KS&CN i Trng Pht. 2.1.1.4.1 T chc b my k ton ti cng ty. Xut pht t tnh hnh sn xut kinh doanh thc t ti cng ty, m hnh t chc b my k ton ti cng ty CP KS&CN i Trng Pht c t chc theo m hnh k ton va tp trung va phn tn, tc l mt s b phn phn cp, mt s b phn khng phn cp, hay phn cp n mt mc nht nh cho cp di nh: cp di ghi chp tin, vt t, hay cp di ghi chp chi ph nhng khng xc nh kt qu C th chc nng, nhim v ca tng phn hnh k ton ca cng ty c th hin qua s sau: (S 2.2)

S T CHC B MY K TON
K ton CN TT Thng K ton trng kim Trng phng mi DV ng Hi

Ph phng kim KT Hng ha, NVL, Thu

K ton TSC, XDCB, CCDC

K ton cng n

K ton Ngn hng

K ton qu, chi ph

Ph phng kim KT Tng hp, KT l ng

K ton K ton CN CN XN XN Vn ti KS&TM TP SVTH: TP ng Duy Phm

29

K ton CN Nh Khch Cng ty Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Chi ch: Quan h trc tip: Quan h chc nng: K ton c lp v nghip v v chu mi trch nhim trc php lut v tnh chnh xc ca cc bo co ti chnh, bo co thu ca cng ty. 2.1.1.4.2 Nhim v ca cc phn hnh k ton. K ton trng kim trng phng: L ngi iu hnh ton b h thng k ton ca cng ty, K ton trng c nhim v tham mu cho Tng gim c v cng tc qun l kinh t ti chnh ti cng ty, c trch nhim ch o hng dn cc k ton vin v nghip v k ton ti chnh, thng k theo ng ch k ton ca nh nc hin hnh. Cc ph phng: c nhim v thc hin cng vic k ton c giao, hng dn k ton di quyn ghi chp v thng k nghip v. Bo cao cho trng phng nhng tnh hnh thc t do mnh ph trch. Cc k ton vin v k ton CN: Ghi chp s sch, tp hp chng t lin quan v ca CN, tng hp np ln k ton vin... 2.1.1.4.3 Hnh thc k ton p dng ti cng ty CP KS&CN i Trng Pht. Cng ty CP KS&CN i Trng Pht l doanh nghip ln ti tnh, hot ng kinh doanh vi nhiu loi hnh a dng, do cng ty p dung hnh thc k ton Chng t ghi s theo quyt nh 15/2006/Q-BTC ban hnh ngy 20/03/2006. C th trnh t ghi chp c th hin qua s sau: (S 2.3)

SVTH: Phm ng Duy

30

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Chng t ghi s

S HCH TON K TON

Chng t k ton

S qu

Bng tng hp chng t k ton cng loi

S, th k ton chi tit

S ng k chng t ghi s S ci S, th k ton chi tit

Bng cn i s pht sinh

BO CO TI CHNH

Ghi ch: Ghi hng ngy: Ghi cui thng, k: i chiu, kim tra: Hng ngy, cn c vo cc chng t k ton hoc bng tng hp chng t k ton cng loi c kim tra, c dng lm cn c ghi s, k ton lp chng t ghi s. Cn c vo chng t ghi s ghi vo s ng k chng t ghi s, sau c dng ghi vo s ci, Cc chng t k ton sau khi lm cn c lp chng t ghi s c dng ghi vo s, th k ton chi tit c lin quan. Cui thng phi kha s tnh ra tng s tin ca cc nghip v kinh t, ti chnh pht sinh trong thng trn s ng k chng t ghi s, tnh ra tng s pht

SVTH: Phm ng Duy

31

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

sinh n, tng s pht sinh c v s d ca tng ti khon trn s ci. Cn c vo s ci lp bng cn i s pht sinh. Sau khi i chiu khp ng, s liu ghi trn s ci v bng tng hp chi tit (c lp t cc s, th chi tit) c dng lp bo co ti chnh. 2.1.1.4.4 H thng ti khon p dng ti cng ty. Cng ty CP KS&CN i Trng Pht kinh doanh, sn xut nhiu ngnh ngh nhng vn p dng ch k ton v h thng ti khon chung, theo quyt nh 15/2006/Q-BTC do B ti chnh ban hnh. Doanh nghip hch ton hng tn kho theo phng php k khai thng xuyn, np thu GTGT theo phng php khu tr. 2.2 THC TRNG K TON NGUYN VT LIU - CNG C DNG C TI CNG TY V BIN PHP NNG CAO HIU QU S DNG NVL - CCDC CA CNG TY. 2.2.1 Ngun nguyn vt liu ca cng ty. 2.2.1.1 Cc loi nguyn vt liu ca cng ty. L mt cng ty sn xut v kinh doanh nhiu ngnh ngh, trong c ngnh xy dng cc cng trnh giao thng, cc cng trnh dn dng v cng nghip, do NVL - CCDC ca cng ty l cc NVL - CCDC s dng cho vic xy dng, l: Nguyn vt liu c: xi mng, xi mng trng, st cy, tn lnh, sn tng, gch xy, gch p lt, ct, dm, inh vt, ng km, thit b lp t in..... Cng c dng c gm: vn khun, gin gio, xe ra, bay, thc di, o qun bo h lao ng, my khoan.... 2.2.1.2 Nhim v k ton nguyn vt liu - cng c dng c. T chc ghi chp, phn nh chnh xc, kp thi s lng, cht lng v gi tr thc t ca tng loi, tng th NVL - CCDC, lp cc chng t lin quan n vic nhp xut, tn kho, s dng tiu hao cho sn xut. Lp k hoch thu mua, tnh hnh d tr, tiu hao NVL - CCDC. Theo di v qun l NVL - CCDC, ngn nga vic s dng NVL CCDC lng ph, phi php. Tin hnh kim k, nh gi NVL - CCDC theo ch quy nh ca nh nc. Cui k lp bo co k ton NVL - CCDC phc v cho cng tc lnh o v qun l, iu hnh, phn tch kinh t. 2.2.1.3 Ngun cung cp NVL - CCDC cho cng ty. Cng ty CP KS&CN i Trng Pht nhp NVL - CCDC xy dng t cc ngun ch yu sau: Nhp st, thp, dy km, inh vt, tn lnh.... ca Cng ty TNHH Bnh Tm. Nhp xi mng, xi mng trng t CN cng ty xi mng Hong Thch. Nhp cc loi gch xy, gch p lt ca i l phn phi gch ng Tm Cng ty TNHH Thanh An.

SVTH: Phm ng Duy

32

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Nhp NVL - CCDC ph nh inh vt, que hn, dy km.... t cc x nghip v DNTN trn a bn TP. ng Hi, cc huyn ln cn. 2.2.2 Phng php xc nh gi tr NVL - CCDC ca cng ty. 2.2.2.1 Phng php tnh gi nhp kho. Cng ty CP KS&CN i Trng Pht nhp kho NVL - CCDC theo gi thc t. Gi thc Gi mua Chi ph Thu nhp Cc khon t nhp = cha thu + mua + khu (nu - gim tr kho GTGT ngoi c) (nu c) Trong : chi ph thu mua c tnh cn c vo cc ha n vn chuyn, bc d, giao dch cng tc ph ca nhn vin thu mua, hao ht t nhin trong nh mc. Do c th ca ngnh xy dng nn sau khi hon thnh cng trnh v hng mc cng trnh thng c ph liu thu hi v cng c dng c s dng xong nhp li kho....., nn gi nhp kho lc ny s l gi nh gi li. 2.2.2.2 Phng php tnh gi xut kho. Cng ty tnh gi xut kho theo phng php bnh qun gia quyn u k, tc l gi xut kho NVL - CCDC trong k c tnh theo n gi tn kho u k. Tuy nhin trong thc t c mt s trng hp khi c nhu cu s dng NVL - CCDC cho mt cng trnh bt k th cng ty tin hnh k hp ng vi cc nh cung cp a vt t n thng cng trnh, nh vy gi xut kho lc ny li c tnh theo phng php thc t ch danh. 2.2.3 Qun l v s dng NVL - CCDC ti cng ty CP KS&CN i Trng Pht. Cng ty CP KS&CN i Trng Pht s dng phng php th song song hch ton chi tit NVL - CCDC. Qun l chung NVL - CCDC thuc trch nhim chnh ca k ton NVL CCDC kim th kho. Sau khi vt t c xut cho cng trnh th k ton cc cng trnh thi cng c trch nhim qun l, m bo vic s dng NVL - CCDC c hiu qu v tit kim. Vt liu c lu tr kho v c chuyn n cc cng trnh ang thi cng, vic theo di s lng cng nh gi tr c tin hnh phng k ton. Vic xut nhp vt t c tin hnh trn c s cc chng t, ha n mt cch hp l, hp l. Vic nhp kho phi thng qua qu trnh kim nghim ca b phn k ton, khi c yu cu nhp xut vt t, k ton NVL - CCDC tin hnh lp phiu nhp, xut vt t giao cho th kho sau mi tin hnh ghi s lng vo phiu nhp, xut ri giao cho phng k ton ghi gi tr hng nhp xut. Hng thng k ton v th kho i chiu s liu vi nhau. C 6 thng tin hnh kim k nh k mt ln. 2.2.4 K ton NVL - CCDC ti cng ty CP KS&CN i Trng Pht.

SVTH: Phm ng Duy

33

Lp 06CDKT3A

Bo co thc tp 2.2.4.1

GVHD: Th Hi

Chng t, s sch k ton s dng ti cng ty CP KS&CN i Trng Pht. + Chng t: Cng ty s dng cc loi chng t sau hch ton NVL - CCDC: - Giy ngh xut vt t. - Giy ngh nhp vt t. - Bin bn kim nghim vt t. - Phiu nhp kho. - Phiu xut kho. - Phiu xut kho kim vn chuyn ni b. + S sch phc v cho cng tc k ton NVL - CCDC theo phng php Chng t ghi s, cng ty s dng cc loi s sch sau: - S chi tit NVL. - S chi tit CCDC. - Bng tng hp chi tit NVL. - Bng tng hp chi tit CCDC. - Bng tng hp nhp xut tn vt t. - ..... 2.2.4.2 Phng php k ton nhp xut NVL - CCDC ti cng ty. + Cc ti khon s dng: hch ton NVL - CCDC, cng ty s dng cc ti khon: - TK 152: Nguyn vt liu, dng hch ton NVL. - TK 153: Cng c dng c, dng hch ton CCDC. + Phng php hch ton:

SVTH: Phm ng Duy

34

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Tnh hnh nhp xut NVL - CCDC thng 10 nm 2008. 1/ Ngy 05/10: nhn ha n ca Cng ty TNHH Thanh An, giy ngh nhp vt t v phiu chi tin mua hng. Cng ty TNHH Thanh An a ch: 126 L Dun, TP. ng Hi. Mu 01-GTKT-3LL S: 0210TA

HA N (GTGT)
Lin 2: Giao cho khch hng Ngy 05 thng 10 nm 2008 n v bn: Cng ty TNHH Thanh An. a ch: 126 L Dun, TP. ng Hi. S TK: Ti ngn hng: in thoi: MST: H tn ngi mua: Nguyn Vn Tun. n v: Cng ty CP KS&CN i Trng Pht. a ch: 2A Trn Hng o, TP. ng Hi. S TK: Ti ngn hng: in thoi: MST: Hnh thc thanh ton: Tin mt VT: ng STT Tn mt hng VT S lng n gi Thnh tin 1 Gch p nn 20x20 Hp 100 59.000 5.900.000 2 Gch p nn 40x40 Hp 50 96.000 4.800.000 3 Gch p chn 5x15 Vin 25.000 2.700 67.500.000 Cng tin hng 78.200.000 Thu sut thu GTGT 10% Tin thu GTGT 7.820.000 Tng tin thanh ton 86.020.000 S tin bng ch: Tm mi su triu khng trm hai mi ngn ng chn Ngi mua Ngi bn Th trng n v
(k, ghi r h tn, ng du)

SVTH: Phm ng Duy

35

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Sau khi hng v kho nhn vin mua hng lm giy ngh nhp kho, cng ty lp b phn kim nghim vt t. Sau b phn kim nghim vt t ny tin hnh kim nghim, lp bin bn kim nghim thnh 2 bn ging nhau v giao cho: - Th kho 01 bn. - Phng k ton 01 bn. Cng ty CP KS&CN i Trng Pht i ch: 2A Trn Hng o, TP. ng Hi S: 10/01 BIN BN KIM NGHIM VT T Ngy 05 thng 10 nm 2008 Cn c BBKN s 10/01 ngy 05 thng 10 nm 2008 ca b phn kim nghim. Ban kim nghim gm c: ng: Nguyn V Tnh i din bn nhn ng: Nguyn Vn Kha i din bn giao kim nghim cc loi: S lng ST Tn, quy cch vt liu MS PTKN VT Chng ng Khng T t QC ng QC 1 Gch p nn 20x20 Hp 100 100 0 2 Gch p nn 40x40 Hp 50 50 0 3 Gch p chn 5x15 Vin 25.000 25.000 0 kin ca ban kim nghim: Cho nhp kho s lng hng ng quy cch. Bn giao Bn nhn

Cng ty CP KS&CN i Trng Pht i ch: 2A Trn Hng o, TP. ng Hi GIY NGH NHP VT T Ngy 05 thng 10 nm 2008 H tn: Nguyn Thanh Bnh. L do nhp: Mua v nhp kho STT 1 2 3 Tn, quy cch vt liu Gch p nn 20x20 Gch p nn 40x40 Gch p chn 5x15 B phn: Cung ng vt t

VT Hp Hp Vin

S lng 100 50 25.000

SVTH: Phm ng Duy

36

Lp 06CDKT3A

Bo co thc tp Ngi ngh

GVHD: Th Hi K ton

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi PHIU NHP KHO Ngy 05 thng 10 nm 2008 S PN 10/08 H tn ngi giao: Nguyn Thanh Bnh. Theo BBKN s 10/01 ngy 05 thng 10 nm 2008 ca BPKN Nhp ti kho: Cng ty a im: 2A Trn Hng o Tn nhn hiu, quy STT MS VT cch vt t 1 2 3 Gch p nn 20x20 Gch p nn 40x40 Gch p chn 5x15 Hp Hp Vin Tng cng S tin bng ch: By mi tm triu hai trm ngn ng chn. Ngi lp Ngi giao K ton trng
(K, ghi r h tn)

N TK: 152 N TK: 133 C TK 111

S lng Thnh Chng Thc n gi tin t nhp 100 100 59.000 5.900.000 50 50 96.000 4.800.000 25.000 25.000 2.700 67.500.000 78.200.000

Gim c
(K, ghi r h tn, ng du)

SVTH: Phm ng Duy

37

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cng ty TNHH Thanh An a ch: 126 L Dun, TP. ng Hi. HA N (GTGT) Lin 2: Giao cho khch hng Ngy 09 thng 10 nm 2008 n v bn: Cng ty TNHH Thanh An. a ch: 126 L Dun, TP. ng Hi. S TK: Ti ngn hng: in thoi: MST: H tn ngi mua: Nguyn Vn Tun. n v: Cng ty CP KS&CN i Trng Pht. a ch: 2A Trn Hng o, TP. ng Hi. S TK: Ti ngn hng: in thoi: MST: Hnh thc thanh ton: Tr chm

Mu 01-GTKT-3LL S: 0110TA

VT: ng STT Tn mt hng VT S lng n gi Thnh tin 1 Gch c 05x10x05 Vin 8.000 900 7.200.000 2 Gch tuy-nen 6 l Vin 20.000 1.100 22.000.000 Cng tin hng 29.200.000 Thu sut thu GTGT 10% Tin thu GTGT 2.920.000 Tng tin thanh ton 32.120.000 S tin bng ch: Ba mi hai triu mt trm hai mi ngn ng chn Ngi mua Ngi bn Th trng n v
(k, ng du, ghi r h tn)

SVTH: Phm ng Duy

38

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cng ty CP KS&CN i Trng Pht i ch: 2A Trn Hng o, TP. ng Hi BIN BN KIM NGHIM VT T Ngy 09 thng 10 nm 2008

S: 10/02

Cn c BBKN s 10/02 ngy 09 thng 10 nm 2008 ca b phn kim nghim. Ban kim nghim gm c: ng: Nguyn V Tnh i din bn nhn ng: V c Bn i din bn giao kim nghim cc loi: ST T 1 2 Tn, quy cch vt liu MS PTKN VT Gch c 05x10x05 Gch tuy-nen 6 l Vin Vin S lng Chng ng Khng t QC ng QC 8.000 8.000 0 20.000 20.000 0

kin ca ban kim nghim: Cho nhp kho s lng hng ng quy cch. Bn giao Bn nhn

Cng ty CP KS&CN i Trng Pht i ch: 2A Trn Hng o, TP. ng Hi GIY NGH NHP VT T Ngy 09 thng 10 nm 2008 H tn: Nguyn Thanh Bnh. L do nhp: Mua v nhp kho STT 1 2 Tn, quy cch vt liu Gch c 05x10x05 Gch tuy-nen 6 l Ngi ngh B phn: Cung ng vt t

VT Vin Vin

S lng 8.000 20.000 K ton

SVTH: Phm ng Duy

39

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi PHIU NHP KHO Ngy 09 thng 10 nm 2008 S PN 10/02 H tn ngi giao: Nguyn Vn Tun. Theo BBKT s 10/07 ngy 09 thng 10 nm 2008 ca BPKT Nhp ti kho: Cng ty a im: 2A Trn Hng o Tn nhn hiu, quy STT MS VT cch vt t 1 2 Gch c 05x10x05 Gch tuy-nen 6 l Vin Vin Tng cng S lng Thnh Chng Thc n gi tin t nhp 8.000 8.000 900 7.200.000 20.000 20.000 1.100 22.000.000 29.200.000 N TK: 152 N TK: 133 C TK 111

S tin bng ch: Hai mi chn triu hai trm ngn ng chn. Ngi lp Ngi giao K ton trng
(K, ghi r h tn)

Gim c
(K, ghi r h tn, ng du)

SVTH: Phm ng Duy

40

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

3/ Ngy 15/10: Nhn ha n s 0995-08 ca CN cng ty xi mng Hong Thch. Cng ty CP xi mng Hong Thch CN sn phm Qung Bnh a ch: 48 L Hng Phong, TP ng Hi HA N (GTGT) Lin 2: Giao cho khch hng Ngy 15 thng 10 nm 2008 n v bn: Cng ty CP xi mng Hong Thch - CN sn phm Qung Bnh a ch: 48 L Hng Phong, TP ng Hi. S TK: 400671532 Ti ngn hng: u t v Pht trin VN - CN ng Hi in thoi: MST: H tn ngi mua: Ng Thanh Nam. n v: Cng ty CP KS&CN i Trng Pht. a ch: 2A Trn Hng o, TP. ng Hi. S TK: Ti ngn hng: in thoi: MST: Hnh thc thanh ton: Tr chm VT: ng STT Tn mt hng VT S lng n gi Thnh tin 1 Xi mng PCB-30 Tn 40 900.000 36.000.000 2 Xi mng trng Kg 60 14.000 840.000 Cng tin hng 36.840.000 Thu sut thu GTGT 10% Tin thu GTGT 3.684.000 Tng tin thanh ton 40.524.000 S tin bng ch: Bn mi triu nm trm hai mi bn ngn ng chn Ngi mua Ngi bn Th trng n v
(k, ng du, ghi r h tn)

SVTH: Phm ng Duy

41

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cng ty CP KS&CN i Trng Pht i ch: 2A Trn Hng o, TP. ng Hi GIY NGH NHP VT T Ngy 05 thng 10 nm 2008 H tn: Nguyn Thanh Bnh. L do nhp: Mua v nhp kho STT 1 2 Tn, quy cch vt liu Xi mng PCB-30 Xi mng trng Ngi ngh B phn: Cung ng vt t

VT Tn Kg

S lng 40 60 K ton

Cn c cc chng t gc (Ha n GTGT, phiu kim nghim vt t, giy ngh nhp vt t). K ton lp phiu nhp kho lm 03 lin: - 1 lin giao cho ngi nhp. - 1 lin giao cho th kho ghi s lng vo th kho. - 1 lin do phng k ton gi.

SVTH: Phm ng Duy

42

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi PHIU NHP KHO Ngy 15 thng 10 nm 2008 S PN 10/07 H tn ngi giao: Nguyn Thanh Bnh. Theo BBKT s 10/14 ngy 15 thng 10 nm 2008 ca BPKT Nhp ti kho: Cng ty a im: 2A Trn Hng o STT 1 2 Tn nhn hiu, quy cch vt t Xi mng PCB-30 Xi mng trng MS VT Tn Kg S lng Thnh Chng Thc n gi tin t nhp 40 40 900.000 36.000.000 60 60 14.000 840.000 N TK: 152 N TK: 133 C TK 112

Tng cng

36.840.000

S tin bng ch: Ba mi su triu tm trm bn mi ngn ng chn. Ngi lp Ngi giao K ton trng
(K, ghi r h tn)

Gim c
(K, ghi r h tn, ng du)

Trn y l ton b qu trnh v chng t k ton tng NVL (nhp vt t), i vi k ton gim vt t cng phi c chng t gc lm cn c. Di y l mt s nghip v xut kho trong thng 10/2008. 4/ Ngy 12/10: Cn c giy ngh xut vt t ca anh Trn Minh c, k ton lp phiu xut kho: Giy ngh xut vt t c chia lm 03 lin:

SVTH: Phm ng Duy

43

Lp 06CDKT3A

Bo co thc tp 1 lin ngi ngh nhn. 1 lin k ton gi. 1 lin th kho gi.

GVHD: Th Hi

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi GIY NGH XUT VT T Ngy 12 thng 10 nm 2008 S 02/10 H tn: Trn Minh c B phn: i thi cng s 1 L do xut: cc nhi mng cng trnh. STT 1 2 3 4 Tn nhn hiu, quy cch vt t Xi mng PCB-30 dm Ct vng St 6 Ngi ngh VT Tn M3 M3 Tn S lng 12 25 20 12

K ton

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi PHIU XUT KHO Ngy 12 thng 10 nm 2008 S: 10/02 N TK: 154 C TK: 152

H tn ngi nhn: Trn Minh c B phn: i thi cng s 1 L do xut: cc nhi mng cng trnh. Xut ti kho: Cng ty a im: 2A Trn Hng o ST T 1 2 3 Tn nhn hiu, quy cch vt t Xi mng PCB-30 dm Ct vng MS VT Tn M3 M3 S lng Chng Thc t xut 12 12 25 25 20 20 n gi 980.000 120.000 135.000 Thnh tin 11.760.000 3.000.000 2.700.000

SVTH: Phm ng Duy

44

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi 15.000.00 180.000.000 0 197.460.000

Thp 6

Tn Tng cng

12

12

S tin bng ch: Hai mi triu tm trm bn mi lm ngn ng chn. Ngi lp Ngi giao K ton trng Gim c
(K, ghi r h tn) (K, ghi r h tn, ng du)

5/ Cn c giy ngh xut vt t ca anh on Vn Ph, k ton lp phiu xut kho thnh 02 lin: - 1 lin k ton gi. - 1 lin giao cho th kho. Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi GIY NGH XUT VT T Ngy 16 thng 10 nm 2008 S 05/10 H tn: on Vn Ph L do xut: Xy tng G 1. STT 1 2 3 4 5 6 7 B phn: K thut cng trnh VT Tn Kg Kg Kg M3 M3 M3 S lng 12 150 320 5 13 25 6

Tn nhn hiu, quy cch vt t Xi mng PCB-30 Thp 6 Thp 16 inh vt Ct en Ct vng dm Ngi ngh

K ton

SVTH: Phm ng Duy

45

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi PHIU XUT KHO Ngy 16 thng 10 nm 2008 S: 10/05 N TK: 154 C TK: 152

H tn ngi nhn: on Vn Ph B phn: K thut cng trnh. L do xut: Xy tng G 1. Xut ti kho: Cng ty a im: 2A Trn Hng o ST T 1 2 3 4 5 6 7 Tn nhn hiu, quy cch vt t Xi mng PCB-30 Thp 6 Thp 16 inh vt Ct en Ct vng dm MS VT S lng Chng Thc t xut 12 12 150 150 320 320 5 5 13 13 25 25 6 6 n gi 980.000 15.000 28.000 20.000 160.000 135.000 120.000 Thnh tin 11.760.000 2.250.000 8.960.000 100.000 2.080.000 3.375.000 720.000 29.245.000

Tn Kg Kg Kg M3 M3 M3 Tng cng

S tin bng ch: Hai mi chn triu hai trm bn mi lm ngn ng chn. Ngi lp Ngi giao K ton trng Gim c
(K, ghi r h tn) (K, ghi r h tn, ng du)

SVTH: Phm ng Duy

46

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

6/ Ngy 17/10: K ton lp phiu xut kho theo ha n GTGT s 10/01TP. Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi HA N (GTGT) Lin 1: Lu ni b Ngy 17 thng 10 nm 2008 n v bn: Cng ty CP KS&CN i Trng Pht. a ch: 2A Trn Hng o, TP. ng Hi. S TK: Ti ngn hng: in thoi: MST: 09000356422 H tn ngi mua: Vn Thi Tun. n v: Khch mua l. a ch: 59 Ng Th Nhm, TP. ng Hi. S TK: Ti ngn hng: in thoi: MST: Hnh thc thanh ton: TM. STT Tn mt hng VT S lng n gi Thnh tin 1 Gch c 05x10x05 Vin 2.000 900 1.800.000 2 Gch tuy-nen 6 l Vin 1.500 1.100 1.650.000 Cng tin hng 3.450.000 Thu sut thu GTGT 10% Tin thu GTGT 345.000 Tng tin thanh ton 3.795.000 S tin bng ch: Ba triu by trm chn mi lm ngn ng chn Ngi mua Ngi bn Th trng n v
(k, ng du, ghi r h tn)

Mu 01-GTKT-3LL S: 10/01TP

SVTH: Phm ng Duy

47

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi PHIU XUT KHO Ngy 17 thng 10 nm 2008 S: 10/01XB H tn ngi nhn: Vn Thi Tun. a ch: 59 Ng Th Nhm, TP. ng Hi. L do xut: Xut bn NVL tha. Xut ti kho: Cng ty a im: 2A Trn Hng o ST T 1 2 Tn nhn hiu, quy MS cch vt t Gch c 05x10x05 Gch tuy-nen 6 l VT S lng Chng Thc t xut 2.000 2.000 1.500 1.500 n gi 900 1.100 Thnh tin 1.800.000 1.650.000 3.450.000

Vin Vin Tng cng

S tin bng ch: Ba triu bn trm nm mi ngn ng chn. Ngi lp Ngi giao K ton trng Gim c
(K, ghi r h tn) (K, ghi r h tn, ng du)

Cn c cc chng t nhp xut hng ngy, th kho tin hnh ghi vo th kho theo di s lng nhp, xut, tn kho vt t, cng c dng c kho, mi th kho chi tit cho tng loi vt t - CCDC. nh k k ton i chiu chi tit, kim tra vic ghi chp ca th kho so vi s chi tit nhp xut vt t - CCDC.

SVTH: Phm ng Duy

48

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

SVTH: Phm ng Duy

49

Lp 06CDKT3A

Bo co thc tp Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi

GVHD: Th Hi Mu S07-DN

S CHI TIT NGUYN VT LIU Nm 2008 Ti khon: 152 Tn quy cch: Xi mng Hong Thch PCB-30 Chng t S Ngy 10/01 05/10 10/05 16/10 Din gii Tn u k Mua nhp kho Xut kho s dng 111 621 900.00 0 980.00 0 ....... 40 36.000.000 12 ............. 60.300.000 ............. 41 11.760.000 ................. 40.180.000 TK n gi Nhp S lng Thnh tin VT: Vin Xut S lng Thnh tin Tn S lng Thnh tin 10 9.800.000 50 38 ........... ....... 2 Gim c 45.800.000 34.040.000 ................... ................ 1.960.000

....... ........ ........................ Cng thng 10 S ny c ................trang Ngy m s..............

............ 67 Tn kho cui thng Ngi lp

K ton trng

SVTH: Phm ng Duy

50

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi S CHI TIT NGUYN VT LIU Nm 2008 Ti khon: 152 Tn quy cch: Gch c 5x10x5 Chng t S Ngy Din gii TK n gi Nhp S lng Thnh tin 7.200.000 ............. 19.800.000 2.000 ............. 19.000 1.800.000 ................. 17.100.000 S lng VT: Vin Xut Thnh tin

Mu S07-DN

Tn S lng 6.000 14.000 .......... ........... ....... 1.000 Gim c Thnh tin 5.400.000 12.600.000 ............. ................... ................ 900.000

10/02 09/10 10/01XB 17/10 ....... ........ Cng thng 10

Tn u k Mua nhp kho 331 Xut bn NVL tha 111 ........................

900 900 8.000 900 ....... ............ 900 22.000 Tn kho cui thng Ngi lp

S ny c ................trang Ngy m s..............

K ton trng

SVTH: Phm ng Duy

51

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi BNG TNG HP NHP XUT TN VT LIU Ti khon: 152 Thng 10 nm 2008 STT 1 2 .... Tn vt t Xi mng PCB-30 Gch c 5x10x5 ................ Cng Loi 152 152 ...... Tn u k S Thnh lng tin 10 9.800.000 6.000 5.400.000 ....... .............. x 37.500.000 Nhp trong k S Thnh tin lng 67 60.300.000 22.000 19.800.000 ....... .............. x 105.600.000 VT: ng Xut trong k Tn cui k S S Thnh tin Thnh tin lng lng 41 40.180.000 36 29.920.000 19.000 17.100.000 9 8.100.000 ....... .............. ....... .............. x 84.620.000 x 60.030.000

Ngi lp

K ton trng

Gim c

SVTH: Phm ng Duy

52

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

SVTH: Phm ng Duy

53

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cn c chng t nhp, xut trn, k ton tin hnh lp chng t ghi s. Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi CHNG T GHI S Ngy 22 thng 10 nm 2008 S hiu TK N C Mua nhp kho NVL 152 111 Mua nhp kho NVL 152 331 Mua nhp kho NVL 152 112 Cng Km theo: 03 chng t gc. Ngi lp Trch yu Chng t S Ngy 10/01 05/10 10/02 09/10 10/07 15/10 S tin 78.200.000 29.200.000 36.840.000 144.240.000 K ton trng Mu s: S02a-DN

S: CT01/10 Ghi ch

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi CHNG T GHI S Ngy 22 thng 10 nm 2008 Chng t S Ngy 10/02 12/10 10/05 16/10 10/01XB 17/10 Trch yu

Mu s: S02a-DN

S: CT02/10 Ghi ch

S hiu TK S tin N C Xut kho NVL s dng 621 152 197.460.000 Xut kho NVL s dng 621 152 29.245.000 Xut bn NVL tha 632 152 3.450.000 Cng 230.155.000 Km theo: 03 chng t gc. Ngi lp K ton trng

SVTH: Phm ng Duy

54

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi S CI Thng 10 nm 2008 Tn ti khon: Nguyn vt liu S hiu: 152 Ngy ghi s Chng t S Ngy Din gii TK VT: ng S tin N C Ghi ch

S d u k 22/10 CT01/10 22/10 Mua nhp kho NVL

261.560.000 111 78.200.000 331 29.200.000 112 36.840.000 226.705.00 0 632 3.450.000 ...... .......... ........... ........ 562.673.000 492.066.000 92.056.000 Ngi lp

22/10 CT02/10 22/10 Xut kho NVL s dng 621 ........ ........... ........ .............................. Tng cng pht sinh S d cui thng 10

ng thi phn nh vo s ng k chng t ghi s. Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi S NG K CHNG T GHI S Nm 2008 Chng t ghi s S Ngy CT01/10 CT02/10 22/10 22/10 S tin 144.240.00 0 230.155.00 Chng t ghi s S Ngy S tin

SVTH: Phm ng Duy

55

Lp 06CDKT3A

Bo co thc tp 0 ........ ........ Cng thng ............ Cng thng

GVHD: Th Hi

Tnh hnh nhp, xut cng c dng c ti cng ty CP KS&CN i Trng Pht nh sau. HA N BN HNG Lin 2: Giao khch hng S: 356-TC n v bn hng: Cng ty TNHH Thnh Cng. i ch: 68 on Th im, TP ng Hi. in thoi: MST: 0204058125 H tn ngi mua hng: Nguyn Vn Tun. n v: Cng ty CP KS&CN i Trng Pht. a ch: 2A Trn Hng o, TP ng Hi. S TK: Ti ngn hng: Hnh thc thanh ton: TM STT A 1 2 Tn hng ha, dch v B Dn gio Chi ph vn chuyn VT C B Chuyn S lng 1 1 1 n gi 2 4.200.000 250.000 Thnh tin 3 4.200.000 250.000

Tng tin thanh ton 4.450.000 S tin vit bng ch: Bn triu bn trm nm mi ngn ng chn. Ngi bn hng
(K, ghi r h tn)

Ngi mua hng

(K, ghi r h tn)

Th trng
(K, ghi r h tn, ng du)

SVTH: Phm ng Duy

56

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Sau khi hng v ha n cng v, cng ty lp b phn kim nghim vt t, b phn ny kim nghim quy cch hng ha v k ton vit phiu nhp. Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi S: 10/03

BIN BN KIM NGHIM VT T Cn c BBKN s 10/03 ngy 05 thng 10 nm 2008 ca b phn kim nghim. Ban kim nghim gm c: ng: Nguyn V Tnh i din bn nhn ng: Dng Thanh Quang i din bn giao kim nghim cc loi: STT Tn, quy cch vt liu MS VT 1 Dn gio B S lng Chng ng Khng t QC ng QC 1 1 0

kin ca ban kim nghim: Cho nhp kho s lng hng ng quy cch. Bn giao Bn nhn Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi PHIU NHP KHO Ngy 05 thng 10 nm 2008 S: 10/03 N TK: 153 C TK 111

H tn ngi giao: Nguyn V Tnh. Theo BBKT s 10/03 ngy 05 thng 10 nm 2008 ca BPKT Nhp ti kho: Cng ty a im: 2A Trn Hng o S lng Tn nhn hiu, STT MS VT Chng n gi Thc quy cch vt t t nhp 4.450.00 1 Dn gio B 1 1 0

Thnh tin 4.450.000

SVTH: Phm ng Duy

57

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Tng cng 4.450.000 S tin bng ch: Bn triu bn trm nm mi ngn ng chn. Ngi lp Ngi giao K ton trng Gim c
(K, ghi r h tn) (K, ghi r h tn, ng du)

2/ Ngy 05/10: Cng ty nhp kho l hng ca nh my may ShangBei Vietnam, cn c vo phiu kim nghim, l hng c tr vo s tin ng trc. Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi S: 10/04

BIN BN KIM NGHIM VT T Cn c BBKN s 10/03 ngy 05 thng 10 nm 2008 ca b phn kim nghim. Ban kim nghim gm c: ng: Nguyn V Tnh i din bn nhn ng: Nguyn Th Giang i din bn giao kim nghim cc loi: STT Tn, quy cch vt liu MS VT 1 2 Qun o bo h nam Qun o bo h n B B S lng Chng ng Khng t QC ng QC 55 55 0 8 8 0

kin ca ban kim nghim: Cho nhp kho s lng hng ng quy cch. Bn giao Bn nhn Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi PHIU NHP KHO Ngy 05 thng 10 nm 2008 N TK: 153 S: 10/04 C TK 111 H tn ngi giao: Nguyn Th Giang. Theo BBKT s 10/03 ngy 05 thng 10 nm 2008 ca BPKT Nhp ti kho: Cng ty a im: 2A Trn Hng o S lng ST Tn nhn hiu, quy Thnh MS VT Chng Thc n gi T cch vt t tin t nhp 1 Qun o bo h nam B 55 55 125.000 6.875.000 2 Qun o bo h n B 8 8 120.000 960.000

SVTH: Phm ng Duy

58

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Tng cng 7.835.000 S tin bng ch: By triu tm trm ba mi lm ngn ng chn. Ngi lp Ngi giao K ton trng Gim c
(K, ghi r h tn) (K, ghi r h tn, ng du)

3/ Ngy 05/10: cn c phiu ngh xut vt t ca b phn thi cng cng trnh, k ton lp phiu xut kho. Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi GIY NGH XUT VT T Ngy 05 thng 10 nm 2008 S 03/10 H tn: on Vn Ph B phn: K thut cng trnh L do xut: Phc v thi cng G 1. STT Tn nhn hiu, quy cch vt t VT S lng 1 Xe ra Ci 10 2 Bay Ci 12 3 My trn b tng Ci 1 Ngi ngh K ton Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi PHIU XUT KHO Ngy 05 thng 10 nm 2008 S: 10/03 N TK 242 N TK: 142 C TK: 153

H tn ngi nhn: on Vn Ph B phn: K thut cng trnh. L do xut: Phc v thi cng G 1. Xut ti kho: Cng ty a im: 2A Trn Hng o ST T 1 2 3 Tn nhn hiu, quy cch vt t Xe ra Bay My trn b tng MS VT S lng Chng Thc t xut 10 10 12 12 1 1 n gi 135.000 17.000 5.000.000 Thnh tin 1.350.000 204.000 5.000.000 6.554.000

Ci Ci Ci Tng cng

SVTH: Phm ng Duy

59

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

S tin bng ch: Su triu nm trm nm mi bn ngn ng chn. Ngi lp Ngi giao K ton trng Gim c
(K, ghi r h tn) (K, ghi r h tn, ng du)

4/ Ngy 08/10: nhn giy yu cu xut gin gio loi phn b 10 thng k ton lp phiu xut kho. Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi GIY NGH XUT VT T Ngy 08 thng 10 nm 2008 S 06/10 H tn: on Vn Ph B phn: K thut cng trnh L do xut: Phc v thi cng G 1. STT Tn nhn hiu, quy cch vt t 1 Dn gio ln Ngi ngh VT B S lng 1

K ton

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi PHIU XUT KHO Ngy 08 thng 10 nm 2008 S: 10/06 N TK: 142 C TK: 153

H tn ngi nhn: on Vn Ph B phn: K thut cng trnh. L do xut: Phc v thi cng G 1. Xut ti kho: Cng ty a im: 2A Trn Hng o ST T 1 Tn nhn hiu, quy cch vt t Dn gio ln MS VT S lng Chng Thc t xut 1 1 n gi 4.100.000 Thnh tin 4.100.000 4.100.000

B Tng cng

SVTH: Phm ng Duy

60

Lp 06CDKT3A

Bo co thc tp S tin bng ch: Su triu mt trm ngn ng chn. Ngi lp Ngi giao K ton trng
(K, ghi r h tn)

GVHD: Th Hi

Gim c
(K, ghi r h tn, ng du)

SVTH: Phm ng Duy

61

Lp 06CDKT3A

Bo co thc tp Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi

GVHD: Th Hi

S CHI TIT CNG C DNG C Nm 2008 Ti khon: 153 Tn quy cch: Bay Chng t S Ngy 10/03 05/10 Cng thng 10 Din gii Tn u k Xut dng cho thi cng TK 142 n gi 17.000 17.000 Nhp S lng Thnh tin 0 Tn kho cui thng S ny c ................trang Ngy m s.............. Ngi lp 0 VT: Ci Xut S lng Thnh tin 12 12 Tn S lng Thnh tin 50 850.000 204.000 38 646.000 204.000 38 646.000 38 646.000 Gim c

K ton trng

SVTH: Phm ng Duy

62

Lp 06CDKT3A

Bo co thc tp Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi

GVHD: Th Hi

S CHI TIT CNG C DNG C Nm 2008 Ti khon: 153 Tn quy cch: Xe ra Chng t S Ngy Din gii Tn u k 10/03 05/10 Xut dng cho thi cng 142 TK n gi 135.00 0 135.00 0 0 Tn kho cui thng S ny c ................trang Ngy m s.............. 0 Nhp S lng Thnh tin S lng VT: Ci Xut Thnh tin S lng 30 10 10 1.350.000 1.350.000 20 20 20 Tn Thnh tin 4.050.000 2.700.000 2.700.000 2.700.000

Cng thng 10

Ngi lp

K ton trng

Gim c

SVTH: Phm ng Duy

63

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi BNG TNG HP NHP XUT TN CNG C DNG C Ti khon: 153 Thng 10 nm 2008 STT 1 2 3 ...... Tn vt t Xe ra Bay My trn b tng ................ Cng Loi 153 153 153 ...... Tn u k S Thnh lng tin 30 4.050.000 50 850.000 3 15.000.000 ........... ............... x 92.520.000 Nhp trong k S Thnh tin lng 0 0 0 0 0 0 ........... ............. x 15.253.000 Xut trong k S Thnh tin lng 10 1.350.000 12 204.000 1 5.000.000 ....... .................. x 58.925.000 VT: ng Tn cui k S Thnh tin lng 20 2.700.000 38 646.000 2 10.000.000 ......... .................. x 53.060.000

Ngi lp

K ton trng

Gim c

SVTH: Phm ng Duy

64

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

SVTH: Phm ng Duy

65

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

i vi trng hp xut cng c dng c loi phn b nhiu ln, k ton tin hnh nhp vo bng phn b cng c dng c. Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi BNG PHN B CNG C DNG C VT: ng Ghi C TK Ghi N STT TK (i tng s dng) TK 154 - chi ph 1 SXKD d dang TK 642 - chi ph 2 QLDN TK 142 - chi ph 3 tr trc ngn hn TK 242 - chi ph 4 tr trc di hn 5 TK ....... Cng thng Ngi lp biu (K, ghi h tn) TK 153 Gi thc t Gi hch ton TK 142 1.025.000 TK 242 510.000 Ghi ch

6.550.000 5.000.000 ........ ....... ......... .......... ........

Ngy 30 thng 10 nm 2008 K ton trng (K, ghi h tn)

Cn c chng t nhp xut, k ton lp chng t ghi s. Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi CHNG T GHI S Ngy 22 thng 10 nm 2008 Chng t S Ngy 10/03 05/10 10/04 05/10 Trch yu Mua nhp kho CCDC Mua nhp kho CCDC Cng S hiu TK N C 153 111 153 111 S: CT03/10 S tin Ghi ch 4.450.000 7.835.000 12.285.000
Lp 06CDKT3A

Mu S02b-DN

SVTH: Phm ng Duy

66

Bo co thc tp

GVHD: Th Hi

Ngi lp biu (K, ghi h tn) Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi

K ton trng (K, ghi h tn)

Mu S02b-DN

CHNG T GHI S Ngy 22 thng 10 nm 2008 Chng t S Ngy 10/03 05/10 10/06 08/10 Trch yu Xut kho CCDC Xut kho CCDC Cng S hiu TK N C 242 153 142 153 142 153 S: CT04/10 S tin Ghi ch 5.000.000 1.554.000 4.100.000 10.654.000 K ton trng (K, ghi h tn)

Ngi lp biu (K, ghi h tn)

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi S CI Thng 10 nm 2008 Tn ti khon: Cng c dng c S hiu: 153 Ngy ghi s Chng t S Ngy Din gii TK VT: ng S tin N C Ghi ch

S d u k 22/10 CT03/10 22/10 Mua nhp kho CCDC 22/10 CT04/10 22/10 Xut kho CCDC s dng ........ ........... ........ .............................. Tng cng pht sinh S d cui thng 10

23.160.000 111 12.285.000 242 5.000.000 142 5.654.000 ...... .......... ........... ........

Ngi lp
SVTH: Phm ng Duy Lp 06CDKT3A

67

Bo co thc tp

GVHD: Th Hi

Cng ty CP KS&CN i Trng Pht a ch: 2A Trn Hng o, TP. ng Hi S NG K CHNG T GHI S Nm 2008 Chng t ghi s S Ngy CT03/10 22/10 CT04/10 29/10 ........ ........ Cng thng S tin 12.285.000 10.654.000 ............ Cng thng Chng t ghi s S Ngy S tin

SVTH: Phm ng Duy

68

Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

CHNG III: HON THIN K TON NGUYN VT LIU, CNG C DNG C. BIN PHP NNG CAO HIU QU QUN L V S DNG NVL - CCDC TI CNG TY CP KS&CN I TRNG PHT. 3.1 BIN PHP KHC PHC HOT NG ANG NGHIN CU. 3.1.1 Nhn xt chung v cng tc k ton ti cng ty CP KS&CN i Trng Pht. Qua hn hai thng thc tp ti cng ty CP KS&CN i Trng Pht, em tm hiu i chiu kin thc hc c nh trng vi thc t cng tc k ton ti cty, qua em c hiu thm v gip em nhn thc y thm v kin thc ti chnh k ton trong cc doanh nghip ni chung v cng tc k ton ti cng ty ni ring. B my k ton ti phng k ton cng ty c t chc theo m hnh tp trung v phn tn. Vi m hnh t chc b my k ton hot ng nh hin nay l ph hp vi quy m v phm vi hot ng ca cng ty. Vic phn cng nhim v ca tng b phn k ton cng rt r rng, c th ph hp vi chuyn mn ca tng nhn vin.V vy cng tc k ton thc hin c hiu qu. Nhn chung cng ty t chc mt b my k ton ph hp vi quy m, c im hot ng sn xut ca tng n v. ng thi cng ty c mt i ng k ton c trnh chuyn mn cao, lun nghin cu nm bt kp thi, nhanh chng cc chnh sch, nhng thay i trong cng tc k ton ngy cng hon thin v ph hp vi yu cu qun l v c im kinh t nc ta hin nay. 3.1.2 Nhn xt v cng tc k ton NVL CCDC ti cng ty CP KS&CN i Trng Pht. 3.1.2.1 u im. B my k ton ca cng ty c t chc mt cch hp l. Vic d tr, bo qun, cung ng, s dng nguyn vt liu, cng c dng c ti cng ty c hiu qu. Qa trnh mua NVL CCDC ca cng ty c thc hin rt nghim tc. Khi vt t v cng ty c s kim tra mu m, quy cch s lng theo quy nh m bo ri mi cho nhp kho hoc a thng vo trc tip sn xut. Khi b phn no c nhu cu s dng th phi lm giy ngh xut vt t nhm trnh hin tng s dng lng ph, khng ng mch ch. Nh m ban lnh o cng ty qun l c tt hn. phng k ton, k ton vt t m s sch y theo di tnh hnh bin ng ca tng loi vt t v c s lng ln cht lng, gi tr. Cc chng t s sch c lin quan n NVL CCDC c lu gi hp l nn rt d kim tra v bo qun. Cui k k ton kim tra i chiu s sch th kho nhm tm ra sai st kp thi sa cha v khc phc. Cng ty s dng phng php hng tn kho theo phng php k khai thng xuyn. N dp ng c yu cu v vic theo di tnh hnh tng gim NVL
SVTH: Phm ng Duy 69 Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

CCDC bt c thi im no, ph hp vi yu cu ca mt cng ty hot ng trong lnh vc xy dng. Cng ty xut kho NVL CCDC theo phng php bnh qun gia quyn u k, chnh xc ca phng php ny l tng i nhng trong trng hp gi c trn th trng bin ng mnh m gy ra bt cp. V hnh thc k ton p dng, cng ty p dng theo hnh thc chng t ghi s v h thng ti khon hin hnh ca B ti chnh. Do vy vic theo di s bin ng ca vt t rt thun li. Trong vic hch ton chi tit, cng ty p dng phng php th song song gip cho vic hch ton c chnh xc v y . 3.1.2.2 Nhc im. Bn cnh nhng u im trn, cng ty vn cn nhng tn ti cn phi khc phc. Vic nhp kho NVL - CCDC trong mt s trng hp c th tit kim c, cng ty nn tn dung, hn ch vic nhp kho m xut thng cho cng trnh ang thi cng, nh th s tit kim c khon chi ph vn chuyn v bc d nhiu ln. 3.2 NHNG KIN NG GP NHM HON THIN CNG TC K TON NVL - CCDC TI CNG TY CP KS&CN I TRNG PHT. Trong sn xut kinh doanh, mt doanh nghip mun mang li hiu qu ti a th cn phi gim chi ph t khu bt u cho n khu kt thc chu k sn xut kinh doanh. i vi cng ty hot ng trong lnh vc xy dng cng vy, cn phi gim chi ph ngay t khi bt u thi cng cho n khi cng trnh hon thnh bn giao, nhng cng trnh vn m bo cht lng, k thut. Trong o chi ph NVL CCDC l mt trong ba yu t c bn cu thnh nn gi sn phm. thc hin c iu ny cn phi tin hnh ng b tt c cc khu t thu mua, d tr, bo qun, v a vo n xut. Hin nay hng ha trn th trng rt phong ph v a dng, nh cung cp nhiu, cnh tranh bnh ng, v th cng ty cn la chn nh cung cp no m bo cht lng, gi c, gim chi ph vn chuyn, cng nh ph hp vi iu kin thanh ton ca cng ty. Khi d tr NVL - CCDC khng nn d tr qu nhiu, phi tnh ton thi gian d tr cho ph hp, trnh trng hp ng vn ca cng ty nhng vn m bo tin thi cng cng trnh. phc v nhu cu qun l v kim sot ci ph c cht ch, cng nh do c im sn xut nn NVL - CCDC ca cng ty c nhiu chng loi, khi lng nghip v k ton ln, phc tp. Chnh v vy m doanh nghip cn ghi chp cc S Danh im Vt T. V vn s sch ghi s, i vi mt cng ty c nhiu nghip v pht sinh nh cng ty CP KS&CN i Trng Pht, theo em tin cho vic vo s v gim khi lng chng t ghi s, cng ty nn s dng loi bng sau Bng k ghi N (C) ti khon ... . Cn c vo bng ny k ton c th xy dng k hoch nhp xut NVL - CCDC hp l.
SVTH: Phm ng Duy 70 Lp 06CDKT3A

Bo co thc tp

GVHD: Th Hi

Mu Bng k nh sau: n v: a ch: Chng t S Ngy BNG K GHI N (C) TI KHON Thng: Ghi N (C) cc ti khon S tin TK TK TK TK TK

TK

K ton trng

Ngi lp

Sau cn c bng k, k ton lp chng t ghi s. S dng cc bin php nh ch thng pht khuyn khch, to iu kin tt cho cn b cng nhn vin nng cao trch nhim i vi nhim v c giao gip cho cng nhn vin pht huy ht nng lc vi cng vic.

SVTH: Phm ng Duy

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