Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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I. KE TOAN NGUYEN VAT LIEU. 1. Nhng Van e Chung Ve Ke Toan Nguyen Vat Lieu. 1.1. Khai niem ,ac iem ,va nhiem vu Nguyen vat lieu. a. Khai niem : Nguyen vat lieu la oi tng lao ong trc tiep cau thanh nen san pham. Tuy theo tng loai san pham hoac doanh nghiep cung cap ma co cac nguyen vat lieu phu hp. b. ac iem: - Nguyen vat lieu tham gia vao mot chu ky san xuat kinh doanh. - Nguyen vat lieu thay oi hnh thai vat chat ban au sau qua trnh s dung . - Nguyen vat lieu chuyen toan bo gia tr vao gia tr san pham san xuat ra. c. Nhiem vu: - To chc anh gia, phan loai vat lieu phu hp vi cac nguyen tac chuan mc ke toan, yeu cau quan l thong nhat cua nha nc va cua doanh nghiep . - To chc chng t, tai khoan, so ke toan phu hp vi phng phap ke toan hang ton kho ap dung trong doanh nghiep . - Phan tch, anh gia tnh hnh thc hien ke hoach mua, tnh hnh s dung vat lieu trong qua trnh san xuat kinh doanh . 1.2. Phan loai va anh gia Nguyen vat lieu a. Phan loai : Can c vao noi dung kinh te va yeu cau quan tr doanh nghiep, nguyen vat lieu c chia thanh cac loai sau : - Nguyen lieu, vat lieu chnh : la nhng loai nguyen lieu ,vat lieu cau thanh nen hnh thai vat chat chu yeu cua san pham mi c tao ra khi tham gia vao qua trnh san xuat, gia cong, che bien . - Vat lieu phu: la nhng loai vat lieu co tac dung phu trong qua trnh san xuat, c s dung e hoan thien va nang cao tnh nang, chat lng cua san pham hoac dung e phuc vu cho nhu cau ky thuat, nhu cau quan l. - Nhien lieu : la nhng loai vat lieu dung e cung cap nhiet lng trong qua trnh san xuat kinh doanh nh : than, cui, xang, dau, hi ot, kh ot

CHNG I : C S LY LUAN VE K TOAN NGUYEN VAT LIEU, CONG CU DUNG CU

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- Phu tung tthay the : la loai vat t c s dung e thay the, sa cha, bao dng tai san co nh trong doanh nghiep . - Vat lieu va thiet b xay dng c ban : la cac vat lieu, thiet b, cong cu vat kien truc, kh cu c s dung cho cong tac xay dng c ban . - Phe lieu : la cac loai vat lieu b loai ra t qua trnh san xuat, phe lieu thu hoi t hoat ong thanh l tai san co nh, chung co the s dung hoac ban ra ngoai. - Vat lieu khac : la ca vat lieu can lai ngoai cac loai a ke tren nh : cac loai vat t ac chung Tuy theo yeu cau quan ly va hach toan chi tiet cua tng doanh nghiep ma trong tng loai nguyen vat lieu c chia thanh tng nhom, tng th mot cach chi tiet hn. Ga tr nhap kho: xac nh tuy theo tng nguon nhap, tng lan nhap. Mua ngoai: Tn = Ga mua + chi ph lien quan thc te - chiet khau thng mai ,giam gia. Chi ph lien quan thc te : boc d, van chuyen, bao quan, lu kho, lu tr, le ph, khong hoan lai: thue nhap khau thue tieu thu ac biet,thue gia tr gia tang trc tiep. + T che bien : Tn = Tr gia nguyen vat lieu em che bien + chi ph che bien . + T san xuat : Tn = gia thanh san xuat. + Nhan vien tr bieu tang, nhan von Tn = gia ghi tren bien ban gia hp l, gia thoa thuan, gia th trng + chi ph lien quan (neu co). Tr gia xuat kho: ap dung mot trong cac phng phap (t nhat trong mot nien o ke toan ). + Phng phap Lifo, fifo, thc te ch danh, bnh quan gia quyen, n gia hach toan + Phng phap nhap sau, xuat trc (Lifo): Phng phap nay da tren gia nh so vat t nao nhap sau cung se c xuat ra trc. n gia xuat kho c lay la n gia cua nhng lan nhap sau cung . Theo o phai bao xuat het so nhap sau cung mi en so nhap sau cung ke tren . Phng phap nay thch hp trong trng hp lam phat. Tr gia vat t ton kho cuoi ky c tnh theo n gia cua nhng lan nhap au tien .

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+ Phng phap nhap trc, xuat trc (Fifo) : Phng phap nay da tren gia nh so vat t nao nhap trc th xuat ra trc. n gia xuat kho c lay bang n gia nhap cua so vat t nhap trc. Theo o, phai am bao xuat het so nhap trc mi en so nhap sau theo tr gia thc te cua tng lan nhap. Phng phap nay thch hp trong trng hp gia ca on nh hoac co xu hng giam. Tr gia vat t ton kho cuoi ky c tnh theo n gia cua nhng lan nhap sau cung. + Phng phap bnh quan gia quyen: Theo phng phap nay, n gia vat t xuat kho la n gia bnh quan gia quyen, tr gia von thuc te cua tng loai vat t xuat kho c tnh theo gia tr bnh quan. Gia tr bnh quan co the c tnh theo thi ky hoac sau moi lan nhap vat t. b. anh gia nguyen vat lieu Nguyen vat lieu c anh gia theo 2 cach: - anh gia theo gia thc te - anh gia theo gia hach toan oi vi nguyen vat lieu nhap kho theo gia thc te - oi vi doanh nghiep tnh thue GTGT theo phng phap khau tr hay tnh thue GTGT theo phng phap trc tiep ma gia thc te co the co thue GTGT hay khong co thue GTGT. - oi vi vat lieu mua ngoai doanh nghiep tnh thue GTGT theo phng phap khau tr. Gia tr thc te Gia tr ghi tren hoa Chi ph Thue nhap Giam giavat lieu mua = n(cha thue GTGT) + thu mua + khau(neu co) - CK - oi vi vat lieu mua ngoai doanh nghiep tnh thue GTGT theo phng phap trc tiep. Gia tr thc te Gia tr ghi tren hoa Chi ph Thue nhap Giam giavat lieu mua ngoai = n(cha thue GTGT) + thu mua + khau(neu co) - CK - oi vi vat lieu t san xuat: tnh theo gia thanh san xuat thc te. - oi vi vat lieu thue ngoai gia cong che bien c tnh. Gia tr thc te = Gia xuat VL + Tien thue cong + Chi ph van chuyen vat lieu em che bien che bien boc d vat lieu

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- oi vi vat lieu nhan gop t cac n v to chc ca nhan tham gia lien doanh: gia thc te la gia do hoi ong nh gia xac nh (+) chi ph tiep nhan. - oi vi vat lieu c tang, thng:gia thc te c tnh theo gia th trng tng ng hoac gia do hoi ong giao nhan xac nhan (+) chi ph tiep nhan. - Phe lieu: Gia thc te la gia c tnh thc co the s dung hay gia thu hoi toi thieu. oi vi nguyen vat lieu xuat kho Tat ca cac loai nguyen vat lieu xuat kho cung phai hach toan theo gia thc te. - ac iem san xuat cua cac cong ty: nguyen vat lieu bien ong hang ngay, nhap va xuat lien tuc, v vay no tuy thuoc vao nhp o san xuat cua cong ty. Mot so phng phap tnh gia thc te cua nguyen vat lieu khi xuat kho. Theo phng phap bnh quan gia quyen: Gia thc te trong ky VL xuat kho = Gia tr VL ton K + Ga tr VL nhap So lng VL ton K +So lng VL nhap

+ Phng phap nhap trc xuat trc(FIFO) - Theo phng phap nay vat lieu nao c nhap trc th xuat trc, vat lieu nao nhap sau th xuat sau.Can c vao gia tri thc te vat lieu nhap kho e xuat kho. + Phng phap nhap sau xuat trc(LIFO) - Can c vao gia tr thc te cua NVL lan sau o e xuat tiep. + Phng phap thc te ch danh: - Phng phap nay ke toan tien hanh lap theo doi so lng va n gia cua tng lan nhap kho rieng biet. Loai nguyen vat lieu nao nhap kho theo gia nao th xuat kho theo gia theo. + Phng phap he so: Theo phng phap nay doanh nghiep phai s dung gia hach toan e xuat kho nguyen vat lieu (Gia hach toan la gia ke hoach do doanh nghiep t xay dng c quy nh va s dung trong pham vi doanh nghiep va c duy tr trong mot thi gian nhat nh).

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He so chenh lech gia thc te VL ton K +gia thc te VL nhap gia gia hach toan = va gia thc te gia hach toan VL ton K +gia hach toan VL nhap 2. Mot so quy nh hach toan nguyen vat lieu Ke toan nhap, xuat, ton kho nguyen lieu, vat lieu tren tai khoan 152 phai c thc hien theo nguyen tac gia goc quy nh trong chuan mc so 02 Hang ton kho. Noi dung gia goc cua nguyen lieu, vat lieu c xac nh tuy theo tng nguon nhap. - Gia goc cua nguyen lieu, vat lieu mua ngoai, bao gom: Gia mua ghi tren hoa n, thue nhap khau phai nop, thue tieu thu ac biet hang nhap khau phai nop thue(neu co), chi ph van chuyen, boc xep, bao quan, phan loai, bao hiem, nguyen lieu, vat lieu t ni mua ve en kho cua doanh nghiep, cong tac ph cua can bo thu mua, chi ph cua bo phan thu mua oc lap, cac chi ph khac co lien quan trc tiep en viec thu mua nguyen vat lieu va so hao hut t nhien trong nh mc(neu co). - Trng hp doanh nghiep mua nguyen lieu, vat lieu dung vao san xuat, kinh doanh hang hoa, dch vu chu thue GTGT tnh theo phng phap khau tr th gia tr cua nguyen lieu, vat lieu mua vao c phan anh theo gia mua cha co thue GTGT. Thue GTGT au vao khi mua nguyen lieu, vat lieu va thue GTGT au vao cua dch vu van chuyen, boc xep, bao qua, chi ph gia cong, c khau tr va hach toan vao Tai khoan 133 Thue GTGT c khau tr (133). - Trng hp doanh nghiep mua nguyen lieu, vat lieu dung vao san xuat, kinh doanh hang hoa, dch vu chu thue GTGT tnh theo phng phap trc tiep hoac khong thuoc oi tng chu thue GTGT, hoac dung cho s nghiep, phuc li, d an th gia tr cua nguyen lieu, vat lieu mua vao c phan anh theo tong gia thanh toan bao gom ca thue GTGT au vao khong c khau tr (neu co). - oi vi nguyen lieu, vat lieu mua bang ngoai te th phai c quy oi ra ong Viet Nam theo ty gia giao dch thc te hoac ty gia giao dch bnh quan tren th trng ngoai te lien ngan hang do Nha nc Viet Nam cong bo tai thi

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iem phat sinh nghiep vu e ghi tang gia tr nguyen lieu, vat lieu nhap kho. - Gia goc cua nguyen lieu, vat lieu t che bien, bao gom: Gia thc te cua nguyen lieu xuat che bien va chi ph che bien. Gia goc cua nguyen lieu, vat lieu ngoai gia cong che bien, bao gom: Gia thc te cua nguyen lieu, vat lieu san xuat thue ngoai gia cong che bien, chi ph van chuyen vat lieu en ni che bien va t ni che bien ve n v , tien thue ngoai gia cong che bien. - Gia goc cua nguyen lieu nhan gop von lien doanh, co phan la gia tr c cac ben tham gia gop von lien doanh thong nhat anh gia chap thuan. Viec tnh tr gia cua nguyen lieu, vat lieu ton kho, c thc hien theo mot trong bon phng phap quy nh trong Chuan mc ke toan so 02 Hang ton kho Phng phap gia ch danh Phng phap bnh quan gia quyen sau moi lan nhap hoac cuoi ky Phng phap nhap trc, xuat trc Phng phap nhap sau, xuat trc. Doanh nghiep la chon phng phap tnh gia nao th phai am bao tnh nhat quan trong ca nien o ke toan. Ke toan chi tiet nguyen lieu, vat lieu phai thc hien theo tng kho, tng loai, tng nhom, th nguyen lieu, vat lieu. 3. Trnh t hach toan nhap xuat nguyen vat lieu 3.1. Thu tuc nhap xuat NVL + Thu tuc nhap - Khi nhan c hoa n mua hang, ke toan phai kiem tra oi chieu vi nhng hp ong thu mua.neu co nhng loai nguyen vat lieu co quy cach va pham chat khong ung nh trong hp ong khong the chap nhan va ngc lai ke toan tien hanh lap phieu nhap kho, thu kho chu trach nhiem va ghi vao the kho so lng NVL nhap va bao quan NVL o. + Thu tuc xuat kho : - Moi th NVL xuat kho phai co phieu xuat cua thu trng n v duyet (tr nhng trng hp hoan nan khac) + Khi xuat kho phai can, ong, o, em so lng ghi trong phieu xuat kho sau e ghi so lng xuat vao the kho

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3.2Ke toan chi tiet Nguyen vat lieu Phng phap the song:
Phieu nhap kho The kho Pheu xuat kho The hoa c so chi tiet Ban g tong hp nha p -xua Ke toan tong hp

Ghi chu:

Ghi hang ngay Ghi cuoi thang Quan he oi chieu

Phng phap so oi chieu luan chuyen S O HACH TOAN

Phieu nhap kho Phieu nhap kho Phieu xuat kho

Bang ke nhap So oi chieu luan Bang ke xuat Ke toan tong hp

Ghi chu:

Ghi hang ngay Ghi cuoi thang Quan he oi chieu

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Phng phap so so d S O HACH TOAN CHI TIET

Phieu nhap kho So so d The kho Ke toan tong hp Phieu xuat kho

Phieu giao nhan chng t nhap Bang luy ke N-X-T kho vat lieu Phieu giao nhan chng t xuat

Ghi hang ngay Quan he oi chieu Ghi cuoi thang 4. Hach toan tong hp NVL (phng phap ke khai thng xuyen) 4.1. Noi dung tai khoan 151: hang mua ang i tren ng Phan anh gia tr vat t hang hoa,ma doanh nghiep amua hay chap nhan mua,a thuoc quyen s hu cua doanh nghiep cuoi thang van cha ve nhap kho(ke ca so ang gi ngi ban) - Ket cau tai khoan 151: Ben n: phan anh gia tr vat lieu hang ang i tren ng tang Ben co: phan anh gia tr hang i ng ky trc a ve nhap kho hay e chuyen giao cho cac bo phan s dung hoac giao cho khach hang. D n:Gia tr vat t a mua nhng cha ve nhap kho cuoi ky. 4.2. Noi dung tai khoan 152: nguyen vat lieu a. Ke toan chi tiet Chng t s dung - Hoa n ban hang(neu tnh VAT theo phng phap trc tiep) - Hoa n GTGT(neu tnh VAT theo phng phap khau tr)

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- Phieu nhap kho - Phieu xuat kho - Phieu xuat kho kiem van chuyen noi bo - Bien ban kiem ke hang hoa NVL - Hoa n kiem phieu xuat kho - Ngoai ra doanh nghiep con co cac chng t co lien quan khac So sach s dung So chi tiet vat lieu The kho So cai TK152 b. Ke toan tong hp Tai khoan s dung Ke toan nguyen lieu, vat lieu s dung tai khoan 152 Nguyen lieu, vat lieu Tai khoan nay dung e phan anh gia tr hien co va tnh hnh bien ong tang, giam cua cac loai nguyen lieu, vat lieu trong kho cua doanh nghiep. Ket cau va noi dung phan anh cua TK 152 Nguyen lieu, vat lieu Ben N: -Tr gia thc te cua nguyen lieu, vat lieu nhap kho do mua ngoai, t che, thue ngoai gia cong, che bien, nhan von gop hoac t cac nguon khac. -Tr gia thc te cua nguyen lieu, vat lieu phat hien tha khi kiem ke. Ben Co: -Tr gia thc te cua nguyen lieu, vat lieu xuat kho dung cho san xuat, kinh doanh, e ban, thue ngoai gia cong che bien hoac a i gop von. -Tr gia nguyen lieu, vat lieu tra lai ngi ban hoac c giam gia hang mua. -Chiet khau thng mai nguyen, vat lieu khi mua c hng. -Tr gia nguyen lieu, vat lieu hao hut, mat mat phat hien khi kiem ke. So d ben N: Tr gia thc te cua nguyen lieu, vat lieu ton kho cuoi ky. S tai khoan 152 nguyn vt liu N 152 co S d u ky: - mua vao nhp kho - xut hoc ban, xut gia cng

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- c biu tng - t ch bin - kim k phat hien tha S d cui ky:

- chit khu thng mai giam gia hang ban - kim k phat hin thiu

Phng phap hach toan mot so nghiep vu ke toan chu yeu. Mua nguyn vt liu nhp kho hoc cha thanh ton cho ngi bn : N 152: gi mua cha thu GTGT N 1331: gi mua cha thu x thu sut C 111, 112, 331 : tng gi tr thanh ton Nhp nguyn vt liu t gia cng hoc t ch bin : a) N 152 : C 154 : xut nguyn vt liu gia cng N 154 : chi ph gia cng cha thu GTGT N 133 : chi ph gia cng xuat thu sut C 111, 112, 331 : tng chi ph gia cng phi tahnh ton Tt c mi chi ph pht sinh iu a vo TK 154 c) N 152 : C 154: nhp t gia cng Nhp kho nguyn vt liu c biu tng : N 152 : C 711: lu lu xy ra khng thng xuyn Kim k kho pht hin tha nguyn vt liu cha r nguyn nhn N 152 : C 3381 : L nguyn vt liu t thng trc nay v nhp kho N 152 : C 151 : a) N 151 : cui thng nguyn vt liu cha v N 133 : gi mua cha thu x thu sut C 111, 112, 331 : tng gi tr thanh ton N 152 : C 151 : Ngi bn gim gi chit khu thng mi hoc nhn l nguyn vt liu tr li. N 111, 112, 331 : N 1331 : C 152 : Kim k NVl pht hin thiu cha r nguyn nhn :

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N 1381 : C 152 : Nhp khu l NVl N 152 : tng gi tr l NVl C 112: tr bng TGNH C 331 : mua n C 3333 : thu sut nhp khu C 3332 : thu tiu th c bit. Xut nguyn vt liu em i gia cng : N 152 : C 154 : (10) Xut bn nguyn vt liu : a) N 632 : C 152 : gi xut bn N 111,112,131 : C 511 : C 3331 : (11) Xut nguyn vt liu i gp vn lin doanh ngn hn hoc di hn a) N 128,222 : gi do hi ng lim doanh nh gi li C 152 : gi xut kho C 711 : chnh lc li N 128,222: gi do hi ng lin doanh nh gi li N 811 : chnh lch l C 152 : gi xut kho (12) Xut NVL ra trc tip sn xut, s dng cho phn xng cho b phn bn hng v qun l doanh nghip. N 621, 627, 641, 642 : C 152 :

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S hch ton k ton nguyn vt liu TK 152

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4.3. Noi dung tai khoan 331 phai tra cho ngi ban

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Tai khoan nay dung e phan anh tnh hnh thanh toan ve cac khoan n phai tra trong doanh nghiep, cho ngi ban hang hoa ,ngi cung cap lao vu, dch vu. - Ket cau tai khoan 331: Ben n: phan anh so tien ma doanh nghiep tra hoac ng trc cho ngi ban,ngi cung cap lao vu. - So tien ngi ban chap nhan giam gia cua so hang a giao theo hp ong - So tien c hng chiet khau khi mua hang c ngi ban chap nhan. Ben co: phan anh so tien ma doanh nghiep phai tra cho ngi ban,ngi cung cap dch vu. - ieu chnh gia tam tnh theo gia thc te cua so NVL khi a co hoa n chnh thc. So d ben n: phan anh so tien ng trc cho ngi ban nhng cha nhng hang cuoi ky hoac so a tra ln hn so phai tra. Ngoai ra trong qua trnh hach toan, ke toan con s dung mot so tai khoan co lien quan khac nh 133, 111, 112. 5. Hach toan tong hp nguyen vat lieu (phng phap kiem ke nh ky) oi vi doanh nghiep ap dung phng phap kiem ke nh ky gia NVL xuat kho. Gia tr hang hoa = Gia tr hang + Gia tr hang nhap - Gia tr hang ton xuat trong ky ton au ky trong ky cuoi ky 5.1. Noi dung ket cau tai khoan 611 mua hang Phan anh gia tr nguyen vat lieu, hang hoa mua trong ky. Ket cau tai khoan 611 Ben n: - Gia tr thc te cua nguyen vat lieu mua vao trong ky,hang hoa b ban,b tra lai. Ben co: Gia tr thuc te cua hang hoa a gi ban cha xac nh la tieu thu Chiet khau mua hang c hng. Gia tr hang hoa tra lai cho ngi ban, hoac c giam gia. Tai khoan 611 khong co so d cuoi ky.

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5.2. S o hach toan tong hp NVL - CCDC theo phng phap kiem ke nh ky TK151,152,153 TK151,152,153 Ket chuyen thc te ton kho cuoi ky ton cuoi ky TK111,112 TK111,112,141,331 Mua tra tien ngay hang c hng, TK331,311,341 ban b tra lai So tien a TK621 thanh toan cho SXKD TK333 Thue thu nhap TK 632 Xuat ban TK411 Nhan gop von lien doanh bang tien vay Xuat dung Mua cha tra giam gia, hang Chiet khau mua Gia thc te TK611

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co phan cap phat TK138,111,334 Thieu hut,mat mat TK 412 ban) TK 412 anh gia tang anh gia giam Chenh lech do (co bien

II. KE TOAN CONG CU DUNG CU 1. Khai niem va ac iem a. Khai niem: - Cong cu dung cu la bao gom cac loai t lieu lao ong c s dung cho cac hoat ong san xuat kinh doanh khac nhau nhng khong u tieu chuan e tr thanh tai san co nh. b. ac iem: Cong cu dung cu thng mang ac iem cua NVL va tai san co nh,oi vi nhng CCDC co thi gian s dung ngan th gia tr cua no c ket chuyen toan bo vao chi ph SXKD trong ky.oi vi nhng cong cu co thi gian s dung lau dai th gia tr cua no c phan bo dan vao chi ph SXKD trong cac ky cua doanh nghiep. 2. Nhiem vu va phan loai: a. Nhiem vu: - Khi mua cong cu dung cu ve s dung th ke toan can c vao chng t e xem xet viec phan bo cong cu dung cu o mot lan hay nhieu lan.

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Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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Ke toan m so chi tiet e theo doi ve cong cu dung cu (ai s dung, bo phan nao) - oi vi cong cu co gia tr nho khi xuat dung cho san xuat phai ghi nhan toan bo mot lan gia tr vao SXKD - oi vi cong cu co gia tr ln thi gian s dung lau dai th khi xuat dung phai tien hanh phan bo dan. b. Phan loai: + Cong cu lao ong (1531) + Bao b luan chuyen (1532) + o dung cho thue (1533) Va mot so tai khoan lien quan khac. 3. anh gia cong cu dung cu Cong cu dung cu c anh gia nh oi vi nguyen vat lieu nhng ch c anh gia theo gia thc te. Ngoai ra sau khi tnh xong gia xuat kho phai tien hanh phan bo,neu gia tr cong cu ln khong hach toan het vao chi ph cua mot ky ke toan. Gia thc te = gia mua theo hoa n + Thue nhap khau + cac chi ph mua thc te. Phan bo gia tr cong cu dung cu: - Phan bo 1 lan: phng phap nay van dung trong trng hp xuat cong cu dung cu co gia tr nho, thi gian s dung ngan hn ky ke toan. Luc nay toan bo gia tr cong cu dung cu xuat kho c tnh vao chi ph cua oi tng s dung. - Phan bo lan 2: phng phap nay s dung trong trng hp cong cu dung cu xuat dung co gia tr ln, thi gian s dung lau dai, chia thanh 2 lan phan bo: Mc phan bo 1 lan cu xuat kho (khi xuat dung) = Mc phan bo lan 2 cu xuat kho (khi bao hong) = gia thc te cong cu dung 2 gia thc te cong cu dung 2

+ anh gia nhap kho Mua ngoai: Gia thc te = Gia ghi tren hoa n cac khoan khau tr + Chi ph gia cong + Thue khong c hoan lai + chi ph thu mua thc te

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Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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Mua trong nc: Gia nhap kho = Gia mua (cha thue ) + Chi Ph Cac khoan giam tr (CKTM, giam hang mua) Nhap khau: Gia nhap kho = Gia mua + Thue nhap khau + CP. Hang mua tra gop: Gia nhap kho = Gia tra tien mot lan + CP. Nhan gop von c cap: Gia tr nhap kho = Gia tr ghi trong bien ban gia 2 ben + CP. + anh gia xuat kho Theo 4 phng phap: - Nhap trc xuat trc (FIFO) - Nhap sau xuat trc (LIFO) - Bnh quan co nh, bnh quan lien hoan (tnh gia xuat kho) - ch danh: Gia xuat kho bnh quan Gia tr ton K + Gia tr ton trong ky Lien hoan = So lng ton K + So lng nhap trong ky 4. Phng phap phan bo cong cu dung cu: Phng phap phan bo mot lan (100%) - c ap dung trong trng hp cong cu dung cu xuat dung co gia tr tng oi nho va thi gian s dung ngan. Theo phng phap nay, khi xuat dung cong cu dung cu th tnh het mot lan gia thc te cua no vao chi ph cua bo phan s dung N TK 627, 641, 642 Co TK 153 Phng phap phan bo 2 lan (50%) Thng ap dung khi cong cu dung cu xuat dung co gia tri tng oi ln, thi gian s dung lau dai. Va khi xuat dung th phan bo ngay 50% gia thc te cua cong cu dung cu vao chi ph cua bo phan s dung. Khi bao hong cong cu dung cu se phan bo phan con lai theo cong thc sau: S phan = Gia thc - So phan bo - Gia tr phe lieu thu hoi hoac bo lan hai te CCDC lan au khoan bat boi thng

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Phng phap phan bo nhieu lan (phan bo dan) Phng phap nay thng c ap dung trong trng hp cong cu dung cu xuat dung vi so lng va gia tr kha ln. Khi xuat dung, can c vao thi gian hoac nh mc s dung cong cu dung cu cho en het. 5. Ke toan tong hp cong cu dung cu 5.1. Mot so quy nh hach toan cong cu, dung cu: Ke toan nhap, xuat, ton kho cong cu, dung cu tren tai khoan 152 Cong cu, dung cu c thc hien theo gia goc. Nguyen tac xac nh gia goc nhap kho cong cu, dung cu c thc hien nh quy nh oi vi nguyen, vat lieu. Viec tnh gia tr cong cu, dung cu ton kho cung c thc hien theo mot trong bon phng phap quy nh trong chuan mc ke toan so 02 Hang ton kho. Ke toan chi tiet cong cu, dung cu phai thc hien theo tng kho, tng loai, tng nhom, tng th cong cu, dung cu. Cong cu, dung cu xuat dung cho san xuat, kinh doanh, cho thue phai c theo doi ve hien vat va gia tr tren so ke toan chi tiet theo ni s dung, theo oi tng thue va ngi chu trach nhiem vat chat. oi vi cong cu, dung cu co gia tr ln, quy hiem phai co the thc bao quan ac biet oi vi cong cu, dung cu co gia tr nho khi xuat dung cho san xuat, kinh doanh phai ghi nhan toan bo mot lan vao chi ph san xuat, kinh doanh. Trng hp xuat dung cong cu, dung cu mot lan co gia tr ln va co thi gian s dung vao san xuat, kinh doanh di mot nam th gia tr cong cu, dung cu xuat dung c ghi vao TK 142 Chi ph tra trc ngan han va phan bo dan vao chi ph san xuat, kinh doanh cho cac ky ke toan thang hoac quy trong nam. Trng hp xuat dung cong cu, dung cu mot lan co gia tr ln va co thi gian s dung vao san xuat, kinh doanh tren mot nam th gia tr cong cu, dung cu xuat dung c ghi vao TK 242 Chi ph tra trc dai han va phan bo dan vao chi ph san xuat, kinh doanh

5.2. Ke toan chi tiet a. Chng t s dung:

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Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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Hoa n ban hang, hoa n GTGT Phieu nhap kho, xuat kho The kho Bien ban kiem ke cong cu, b. So sach s dung: - So chi tiet cong cu, dung cu - The kho - So ke toan: So cai TK 153,142. 5.3. Ke toan tong hp a) Tai khoan s dung Ke toan cong cu, dung cu s dung tai khoan 153 Cong cu, dung cu Tai khoan nay dung e phan anh gia tr hien co va tnh hnh bien ong tang, giam cac loai cong cu, dung cu cua doanh nghiep. Ket cau va noi dung phan anh cua TK 153 Cong cu, dung cu Ben N: - Gia tr thc te cong cu, dung cu nhap kho do mua ngoai, t che, thue ngoai gia cong che bien, nhan gop von. - Tr gia cong cu, dung cu cho thue nhap lai kho. - Tr gia thc te cong cu, dung cu tha phat hien khi kiem ke. Ben Co: - Tr gia thc te cong cu, dung cu xuat kho s dung cho san xuat kinh doanh, cho thue hoac gop von. - Chiet khau thng mai khi mua cong cu, dung cu c hng. - Tr gia cong cu, dung cu tra lai cho ngi ban hoac c giam gia. - Tr gia cong cu, dung cu thieu hut phat hien trong kiem ke. So d ben N:

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S o tai khoan 153:cong cu dung cu N 153 C S d u k: - Mua vo nhp kho - Xut bn - c biu tng - Chit khu thng mi gim gi - T ch bin - Kim k pht hin thiu - Kim k pht hin tha S d cui k:

b) Phng phap hach toan mot so nghiep vu kinh te chu yeu. (1) Mua cng c dng c nhp kho thanh ton hoc cha thanh ton cho ngi bn : N 153 : gi mua cha thu N 1331: gi mua cha thu x thu sut C 111,112,331 :tng gi tr thanh ton (2) Nhp cng c dng c t gia cng hoc t ch bin : a) N 153 : xut gia cng c 154 : N 154 : chi ph gia cng cha thu GTGT N 133 : chi ph gia cng x thu sut C 111, 112, 331 : tng chi ph gia cng phi thanh ton. N 153 : nhp t gia cng. C 154 : (3) Nhp kho cng c dng c c biu tng : N 153 : C 711 : cng c dng c c biu tng (4) Kim k pht hin tha cng c dng c cha r ngun nhn : N 153 :tr gi cng c dng c thiu C 3381 : (5) L cng c dng c mua t thng trc nay v nhp kho: N 153 : tr gi cng c dng c C 151 : (6) Xut kho cng c dng c s dng cho sn xut kinh doanh:

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a) Nu gi tr cng c dng c khng ln tnh vo chi ph sn xut kinh doanh mt ln : N 623, 627, 641, 642 : C 153 : b) Nu gi tr cng c dng c ln, s dng cho nhiu k sn xut, kinh doanh phi phn b dn vo chi ph : Khi xut kho cng c dng c : N 142 ,242 : C 453 : Khi phn b gi tr cng c, dng c cho tng k k ton : N 623, 627, 641, 642 : C 142,242 : (7) Xut kho cng c, dng c cho thu : Khi xut kho cng c dng c cho thu : N 142, 242 : C 453 : Phn b gi tr cng c dng c cho thu vo chi ph: N 627 : C 142, 242 : Ghi nhn s tin thi t vic cho thu : N 111, 112, 131 : C 3331 : C 511 : Nhn li cng c dng c cho thu N 153 : C 242,142 : (tr gi cn li cha tnh vo chi ph sxkd) (8) Nhp khu l cng c dng c : N 153 :tng gi thanh ton C 112 :tr bng TGNH C 331 : mua n C 3333: thu nhp khu C 3331 : thu tiu thu c bit

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Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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c) S o hach toan cong cu dng c TK 153:

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Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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CHNG II: GII THIEU KHAI QUAT VE CONG TY. LCH S HNH THANH VA PHAT TRIEN CUA CONG TY TNHH TRANG TR NOI THAT THANH THANH 2. LCH S HNH THANH VA PHAT TRIEN CUA CONG TY TNHH TRANG TR NOI THAT THANH THANH 2.1. Khai quat ve qua trnh hnh thanh va phat trien cua cong ty - Cong ty TNHH Trang Tr Noi That Thanh Thanh (ten cu la Cong Ty TNHH Kien Truc va Noi That Thanh Thanh). a ch tru s chnh cua cong ty la: 23 Nguyen Minh Hoang Phng 12 Quan Tan Bnh TP. Ho Ch Minh, c thanh lap ngay 08 thang 08 nam 2005 theo giay chng nhan ang ky kinh doanh so 4103001562 do s ke hoach va au t cap. - Cong ty a ang ky ma so thue tai cuc thue TP. Ho Ch Minh vi ma so thue c cap: MST 0303947914 va giay phep hoat ong so: 4102032306. - Von ieu le cua cong ty la 3.000.000.000 (Ba ty ong) - Nganh nghe kinh doanh chnh la: Trang tr, thiet ke noi ngoai that, san xuat mua ban, lap at,sa cha ca, ban ghe, tu ging, o noi that bang nhom, go sat, nha. Xay dng cong trnh dan dung va cong nghiep. Thi cong, lap at: nha xng, nha kho, mai che, lan can. - Vi uy tn nghe nghiep vachat lng ve nhng san pham san xuat ra at yeu cau nen sau mot thi gian hoat ong tnh en ngay 31-12-2007, cong ty co mot chi nhanh hach toan phu thuoc, a ch tai: So 07 Phan Van Hn, Xa Xuan Thi Thng, Huyen Hoc Mon. Va so lng nhan vien ca khoi van phong va phan xng la hn 100 ngi. 2.2. CHC NANG NHIEM VU 2.2.1. Chc nang - Thc hien nhng ch tieu san lng va doanh thu nh ke hoach e ra. - M rong moi quan he vi oi tac e duy tr nguon cung va cau hp ly. - Khai bao co hieu qua toan bo c s vat chat trang thiet b lao ong e tang nang xuat lao ong, san xuat ra nhieu san pham am bao at chat lng cao. - Hoan chnh c cau to chc, nhan s cho phu hp vi yeu cau mi. Nang cao trnh o nghe nghiep cho can bo co ng6 nhan vien, tang cng ky luat va trat t an ninh tai cong ty.

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- Do cong ty san xuat ra nhieu mat hang va nhieu san pham nen phng thc quan ly la phng thc bao cao tren so sach, tat ca cac so sach chng t eu c ghi chep mot cach chnh xac va ay u. Cuoi hang thang, hang quy, hang nam cong ty eu gi cac bao cao ve c quan thue( bao cao thue hang thang,bao cao quyet toan, .) ay u, chnh xac va kp thi. 2.2.2. Nhiem vu - To chc va san xuat san pham, giao nhan hang ung thi han quy nh, am bao san pham at chat lng cao, thc hien ung nh hp ong thoa thuan vi khach hang. Thc hien tot nhiem vu phng hng ke hoach kinh doanh ma hoi ong cac thanh vien a e ra. - Ap dung tien bo khoa hoc ky thuat, quy trnh san xuat cong nghe hp ly nham nang cao nang xuat va hieu qua lao ong ngay mot tot hn. - Thc hien ung cac quy che oi vi CBCNV, e ra cac muc tieu, cac to chc phong trao thi ua nham khuyen khch CBCNV trong cong ty lam viec co hieu qua nham muc ch hoan thanh vt mc ke hoach e ra. 2.3. TO CHC BO MAY QUAN LY CONG TY 2.3.1. S o : TO CHC BO MAY CUA CONG TY

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HOI ONG THANH VIEN

GIAM OC

PHO GIAM OC

PHON PHON G G KHAI TIEU THAC THU PHAT HANG TRIEN HOA SAN PHAM 2.3.2. Chc nang va nhiem vu cac phong ban Hoi ong Thanh Vien: Chu trach nhiem ve hoat ong san xuat cua cong ty Giam oc: la ngi chu trach nhiem ieu hanh moi hoat ong cua cong ty, thiet lap cac moi quan he lam an vi cac oi tac va la ngi bao ve moi quyen li, ngha vu cua cong nhan trc c quan cap tren va c quan cap tren cua nha nc. Pho Giam oc: ho ch cho giam oc giai quyet cac van e khi giam oc i cong tac va phu trach tnh hnh s dung may moc, phng tien van tai e phuc vu cho san xuat lien tuc va toi u nhat. Phong Ke Hoach Kinh Doanh: Lap ra ke hoach san xuat va kinh doanh, e ra phng an hoat ong phu hp vi yeu cau mi ong thi thc hien cong viec san xuat san pham

PHON G KE HOACH KINH DOANH

PHON G TAI CHNH KE TOAN

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ap ng hp ong a k vi khach hang va san xuat dien ra eu an. Phong Tai Chnh Ke Toan: Chu trach nhiem ve viec ghi chep lu tr va bao cao cac so sach chng t ong thi cun g cap nhng thong tin hoat ong tai chnh cho giam oc. Phong Khai Thac Phat Trien San Pham: Phu trach xem xet viec san pham san xuat ra co phu hp vi yeu cau khong va phat trien san pham ngay mot hien ai hn. Phong Tieu Thu hang hoa san pham: Phu trach viec gii thieu san pham en khach hang va thiet lap mang li ban hang rong rai, quang ba cho thng hieu. 2.4. Phng hng va muc tieu phat trien cua cong ty - Phat trien i kem vi ben vng, xay dng, cung cap dch vu at tieu chuan hien ai, va chat lng dch vu c khach hang anh gia tot, m rong cac loai hnh hoat ong kinh doanh thanh mot cong ty vng manh tren th trng trong nc, tng bc vn ra khu vc va the gii. Vi muc tieu: + Gia tang gia tr dch vu + Cung cap cac san pham noi that hien ai, a dang va chat lng + Duy tr s hai long, trung thanh va gan bo cua khach hang vi cong ty + Gi vng s tang trng va tnh hnh tai chnh lanh manh. + Khong ngng nang cao ong lc lam viec va nang lc sang tao cua nhan vien _ oi vi nhan vien tnh en ngay 31\12\2007 so lng nhan vien ca khoi vanphong va phan xng cua cong ty la gtren6 100 ngi. - Doanh thu 12 thang la: - Li nhuan bnh quan sau thue la: - Ke hoach nam 2008 se thc hien la: - Cong ty a tham gia ky ket hp ong va cung cap dch vu vi cac cong ty nh: + Cong ty c kh va xay dng Poslilama. + Cong ty TNHH c kh Chang Shin Viet Nam. + Cong ty khai thac va x ly nc ngam Thanh Pho. + Cong ty TNHH EHUA VINA. + Cong ty POSCO KCN Phu My II Ba Ra Vung Tau. Va cung cap dch vu cho cac khach hang le trong nc.

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2.5. TO CHC KE TOAN TAI CONG TY 2.5.1. ac iem to chc ke toan tai cong ty - Ke toan la mot trong nhng cong cu thc tien nhat trong quan ly kinh te do o ke toan phai to chc ghi chep phan anh chnh xac va kp thi cac nghiep vu kinh te phat sinh lien quan en qua trnh san xuat kinh doanh cua doanh nghiep. - Kiem tra va giam sat chat che tnh hnh hoat ong cua doanh nghiep e co the xac nh c ket qua san xuat cua donh nghiep. - Cac chng t goc eu c phan an h1 mot cach chnh xac, ung va ay u. - Ngoai ra ke toan con phai chu trach nhiem ve lu tr cac bao cao, chng t va cung cap cac thong tin tai chnh cho doanh nghiep. 2.5.2. C cau bo may ke toan Do ac iem cua cong ty TNHH THANH THANH la doanh nghiep co mo hnh va va nho nen bo phan ke toan c to chc n gian nh sau: S O BO MAY KE TOAN CUA CONG TY
KE TOAN TRNG

KE TOAN TONG HP

THU QUY

KE TOAN VAT T

KE TOAN CONG N

KE TOAN THANH PHAM, LNG

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Ghi chu:

Lanh ao trc tiep Quan he oi chieu Chc nang va nhiem vu Ke toan trng: Giai quyet moi van e lien quan en tai chnh. Tham mu, bao cao, phan tch cho giam oc moi hoat ong va ket qua tai chnh cua cong ty, ch ao cac bo phan ke toan hoach toan cac noi dung kinh te phat sinh, ghi chep, chng t thu, chi, nhap, xuat, so sach ke toan, phe duyet tat ca cac chi ph lien quan en viec san xuat kinh doanh cua cong ty. ong thi chu trach nhiem trc phap luat va cong ty ve chnh sach che o ke toan thc hien tai cong ty. Ke toan tong hp: Tap hp chng t ghi chep cua cac bo phan ke toan khac, kiem tra tnh hp ly cua chng t, tnh can oi tai khoan cua ke toan chi tiet, tnh gia thanh san pham, chuyen so lieu tong hp va bao cao ke toan trng. Thu quy : Chu trach nhiem trong viec thu, chi phuc vu cho v iec san xuat kinh doanh va giao dch vi ngan hang . Ke toan thanh pham va tien lng: Da vao bang cham cong, n gia tien lng, tien cong cua tng bo phan, cuoi thang lap bang lng chi tra cho cac bo phan va cong nhan. Can c vao phieu nhap thanh pham, so lng thanh pham nhap kho ke toan lap phieu nhap kho thanh pham. Ke toan cong n: Lap bang ke cac khoan n phai thu, phai tra. Thuc khach hang thanh toan n va bao cao cho cap tren nhng khoan n kho oi. Ke toan vat t : Can c vao phieu nhap e lap bang chi tiet nhap xuat ton trong thang, theo doi tnh hinh tang giam tai san trch khau hao TSC 2.5.3. Hnh thc ke toan cong ty ap dung - Hnh thc ke toan ap dung : Hnh thc nhat ky chung - Hnh thc nhap xuat hang hoa : Thc te ch danh - Phng phap hach toan : Ke khai thng xuyen - Tai khoan s dung la cac TK: 111, 112, 131, 141, 142, 151, 152, 153, 154, 155, 156, 211, 214, 311, 331, 333, 334, 338, 341, 411, 413, 421, 431, 511,512, 621, 622, 627, 631, 632, 641, 642, 711, 811, 911.

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- Loai hoa n s dung : Gia tr gia tang

S O HNH THC KE TOAN NHAT KY CHUNG

Chng t goc

So nhat ky ac biet

So nhat ky chung

So, the ke toan chi tiet

So cai

Bang tong hp chi tiet

Bang can oi so d va phat sinh

Bao cao tai chnh

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Ghi chu : Ghi hang ngay Ghi cuoi thang Quan he oi chieu Nguyen tac, ac trng c ban cua hnh thc ke toan nhat ky chung ac trng c ban cua hnh thc nay la tat ca cac nghiep vu kinh te phat sinh eu c ghi vao so nhat ky, ma chu yeu la so nhat ky chung. Hnh thc ke toan nhat ky chung gom co cac loai so chu yeu sau: So nhat ky chung so cai So nhat ky ac biet va cac so ke toan chi tiet (so phu) + So nhat ky chung la so ke toan can ban dung e ghi chep cac nghiep vu phat sinh theo trnh t thi gian va quan he oi ng tai khoan cua cac nghiep vu o, lam can c e ghi so cai. + So cai la so ke toan tong hp dung e tap hp va he thong hoa cac nghiep vu phat sinh cua tng tai khoan tong hp. So lieu cua so cai cuoi thang c dung e ghi vao bang can oi phat sinh t o ghi vao bang can oi ke toan va cac bao bieu ke toan khac. + So nhat ky ac biet gom co 4 so nh sau: So nhat ky chi tien : Dung e ghi chep cac nghiep vu chi tien cua doanh nghiep, mau so nay c m rieng cho viec chi tien mat, chi tien qua ngan hang cho tng ni So nhat ky thu tien : Dung e ghi chep cac nghiep vu thu tien cua doanh nghiep va c m rieng cho viec thu tien mat, thu tien qua ngan hang cho tng ni So nhat ky mua hang : Dung e ghi chep cac nghiep vu mua hang cha tra tien ngi ban hoac ngi cung cap, neu cha tra tien trc cho ngi ban cung ghi so nay So nhat ky ban hang : Ghi cac nghiep vu ban hang cha thu tien hay khach hang ng trc . Chng t goc bao gom : Phieu thu phieu chi phieu nhap kho phieu xuat kho Hoa n GTGT

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Trnh t ghi so Hang ngay can c vao cac chng t c dung lam can c ghi so, trc het ghi het cac nghiep vu kinh te phat sinh vao so Nhat Ky Chung, sau o can cu81 so lieu tren so nhat ky chung e ghi vao so cai cac tai khoan phu hp. Neu cac nghiep vu kinh te phat sinh co lien quan en cac oi tng can theo doi chi tiet thi chng t goc sau khi c dung lam can c ghi vao nhat ky chung se c dung e ghi vao cac so, the ke toan chi tiet co lien quan. Trng hp n v co m cac so nhat ky ac biet can c vao chng t c lam can c ghi so, ghi nghiep vu kinh te phat sinh vao cac so nhat ky ac biet co lien quan. nh ky(3,5,10ngay) hoac cuoi thang tuy khoi lng nghiep vu phat sinh, tong hp tng so nhat ky ac biet lay so lieu phu hp ghi vao tai khoan so cai, sau khi a loai tr so trung lap do mot nghiep vu c ghi ong thi vao nhieu so nhat ky ac biet (neu co) Cuoi thang, cuoi quy, cuoi nam, cong so lieu tren so cai, lap bang can oi so d va so phat sinh. Sau khi kiem tra oi chieu khp ung, so lieu ghi tren so cai va so tong hp chi tiet (c lap t cac so ke toan chi tiet) c dung e lap bao cao tai chnh. Ve nguyen tac, tong so phat sinh n va tong so phat sinh co tren bang can oi so d va so phat sinh phai bang tong tien a ghi tren nhat ky chung ( hoac so nhat ky chung va so nhat ky ac biet sau khi a loai tr so trung lap tren cac so nhat ky ac biet) cung ky.

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CHNG III : KE TOAN NGUYEN VAT LIEU VA CONG CU DUNG CU TAI CONG TY TNHH TRANG TR NOI THAT THANH THANH
Khai quat cong tac ke toan NVL va CCDC tai cong ty 3.1. ac iem NVL va CCDC 3.1.1. ac iem nguyen vat lieu Nguyen vat lieu la yeu to c ban cua qua trnh san xuat kinh doanh, tham gia trc tiep vao qua trnh san xuat san pham, no thay oi hnh dang ban au sau qua trnh s dung va chuyen toan bo gia tr vao gia tr cua san pham san xuat ra. Trong gia thanh san pham th chi ph NVL chiem ty trong khoang 70% nen neu s dung vat lieu ung ke hoach co the ha thap gia thanh san pham. 3.1.1.1. Nhiem vu cua ke toan NVL Ghi chep kp thi chnh xac va ay u tnh hnh nhap xuat ton cua cac loai nguyen vat lieu va kiem tra chat che viec thc hien mc tieu hao vat lieu phan bo chnh xac chi ph nguyen vat lieu cho cac oi tng s dung, co bien phap s ly cac vat lieu cham luon chuyen, loi thi va kem pham chat. 3.1.1.2. Tnh gia nguyen vat lieu Cong ty ap dung tnh gia nguyen vat lieu theo phng phap ke khai thng xuyen,ac iem cua phng phap nay moi nghiep vu nhap xuat eu c ke toan theo doi, tnh toan va ghi chep thng xuyen trong qua trnh phat sinh. a, Cong ty nhap nguyen vat lieu mua ngoai nen gia nhap kho c tnh nh sau:

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Gia nhap kho = Gia mua ghi + Chi ph thu - Cac khoan giam gia triet khau TM tren hoa n mua thc te c hng VD: Ngay 04/03/2008 cong ty nhap kho 2 tam van ep 17 li cua cong ty TNHH TM XD Hieu Linh vi gia cha thue 152.000 /tam thue GTGT 10%. Chi ph van chuyen 50.000 . Tat ca thanh toan bang tien mat. Tnh gia nhap kho: Gia TTNK = 2 x 152.000 + 50.000 = 177.000 /tam 2 b, Tnh gia vat lieu xuat kho : Do cong ty xuat kho theo phng phap thc te ch danh v vay vat lieu xuat ra cua lan nhap nao th lay gia cua lan nhap o lam gia xuat kho. VD : - Ngay 05/03 cong ty nhap 12 tam van ep 9 li n gia 120.000 /tam - Ngay 15/03 nhap 540 kg ong thep v gia 7.800 /cai Trong thang xuat 2 tam van ep17 li ngay 04/03 ,10 tam van ep 9 li cua ngay 05/03 va 340 kg ong thep ngay 15/03. Tr gia VL XK = (2 x 152.000) + (10 x 120.000) + (340 x 7.800) = 4.156.000 Tai khoan s dung TK 151 : Hang mua i tren ng Ben N : phan anh gia tr NVL con ang i tren ng cha ve nhap kho Ben Co : Phan anh gia tr NVL i tren ng a ve nhap kho D N : Tr gia hang a mua con ang i tren ng TK 152 : Nguyen vat lieu. Dung phan anh tr gia VL nhap, xuat, ton kho Ben N: Tr gia VL nhap kho tang do cac nguyen nhan khac Ben Co : Tr gia xuat kho giam xuong do cac nguyen nhan khac D N : Tr gia vat lieu ton kho S O TK 151 va TK 152 TK 151

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Tr gia hang mua ang i tren ng

Tr gia hang mua i tren ng a ve en doanh nghiep

SDCK: Tr gia hang a mua hien con i tren ng TK 152 SDDK : Gia thc te vat lieu ton au ky Gia thc te vat lieu nhap kho tang do cac nguyen nhan khac Gia thc te vat lieu xuat kho giam do cac nguyen nhan khac

SDCK : Gia tr VL ton Cac loai vat lieu s dung tai cong ty Do cong ty kinh doanh nhieu nganh nghe nhng trong san xuat ch san xuat chu yeu la cac mat hang trang tr noi ngoai that nen cac loai nguyen vat lieu c s dung rat nhieu nhng di ay la mot vai nguyen vat lieu chu yeu : Go, van ep cac loai Nhom, kieng cac loai Sn, keo Khoa ca, ban le va oc vt cac loai ac iem ve cong cu dung cu Cong cu dung cu bao gom cac loai t lieu lao ong c s dung cho cac hoat ong SXKD khac nhau nhng khong u tieu chuan tr thanh TSC. Ve ac iem van ong th cong cu, dung cu co thi gian s dung kha dai nen gia tr cung c

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chuyen dan vao chi ph cua oi tng s dung nhng do gia tr cua chung khong ln va n gian cho cong tac quan ly, theo doi th hoac tnh het gia tr cua chung vao chi ph cua oi tng s dung trong mot lan hoac la phan bo dan trong mot ky nhat nh. 3.2.1. Nhiem vu cua ke toan cong cu dung cu tai cong ty Ke toan cong cu dung cu tai cong ty cung giong nh ke toan nguyen vat lieu cung phan anh kp thi chnh xac, ay u cac nghiep vu nhap xuat cong cu dung cu. Va ong thi ke toan CCDC phai xac nh gia tr xuat dung cac loai CCDC va mc phan bo cua tng loai. 3.2.2. Tnh gia cong cu dung cu Viec tnh gia nhap, xuat cong cu dung cu cung c thc hien tng t nh oi vi nguyen vat lieu. Cong cu dung cu nhap kho Ngay 02/03/2008 cong ty mua 2 cai may khoan vi gia 700.000 /cai. Chi ph cho viec i mua la 30.000 . Tnh gia nhap kho cua CCDC. Gia thc te NK = (2 x 700.000) + 50.000 = 725.000 /cai 2 Cong cu dung cu xuat kho Ngay 05/03/2008 cong ty mua them 1 cai may khoan vi gia nh ngay 02/03. Trong thang cong ty a vao s dung ca 3 cai, 2 cai cua lan nhap au va 1 cai cua lan nhap sau.Tnh gia xuat kho cua CCDC. Tr gia xuat kho = (2 x 725.000) + ( 1x 700.000) = 2.150.000

3.2.3. Tai khoan s dung TK 153 : Cong cu dung cu Ben N : Tr gia cong cu dung cu nhap kho va tang len do cac nguyen nhan khac Ben Co : Tr gia cong cu dung cu xuat kho va giam do cac nguyen nhan khac D N : Tr gia cong cu dung cu ton kho 3.2.4. Cac loai cong cu dung cu s dung tai cong ty + Cong cu dung cu trong kho

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Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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May vi tnh May Fax May in ien thoai, vv.. + Cong cu dung cu xuat dung May cat May tien May khoan May hi May han vv Moi loai cong cu dung cu eu co tac dung khac nhau nhng eu phuc vu cho viec san xuat kinh doanh cua doanh nghiep. Chng t s dung Phieu nhap kho Phieu xuat kho The kho Bang phan bo nguyen vat lieu, cong cu dung cu Bang tong hp xuat ton Bang kiem ke hang ton Cac loai so lien quan : So cai tai khoan 152, 153 So chi tiet tai khoan Phng phap ghi so Phng phap ghi so ma cong ty ap dung laphng phap so d, theo phng phap nay thu kho s dung the kho e phan anh tnh nhap xuat ton vat lieu ve so lng. So so d c ke toan m cho tng kho va dung cho ca nam c thu kho ghi vao trc ngay cuoi thang roi gi cho phong ke toan e kiem tra va tnh thanh tien.

S O KE TOAN VAT LIEU, CONG CU DUNG CU THEO PHNG PHAP SO SO D

Phieu nhap kho So so d

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Phieu giao nhan chng t

Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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The kho Ke toan tong hp

Bang ke nhap xuat ton Phieu giao nhan chng t

Phieu xuat kho Ghi chu :

Ghi hang ngay Ghi cuoi thang Quan he oi chieu

Ke toan chi tiet nguyen vat lieu Ke toan nguyen vat lieu phai phan anh ca ve gia tr, so lng, chat lng cua tng loai vat lieu theo tng kho va tng ngi phu trach Chng t ke toan : khi nhap, xuat kho vat lieu cong ty s dung cac chng t Hoa n GTGT Phieu nhap kho Phieu xuat kho The kho Bang ke nhap, xuat Bang tong hp nhap xuat ton So chi tiet vat lieu So cai tai khoan 152 Bang kiem ke vat lieu ton Chng t luan chuyen : Can c vao hp ong a ky vi ben ban va can c vao phieu xuat kho tai ben ban thu kho tien hanh ghi phieu nhap kho sau o thu kho chuyen phieu cho phong ke toan, ke toan da theo hoa n xuat ben ban va phieu nhap e ghi vao the kho va phieu chi mua vat lieu. Tiep o theo phieu chi va phieu nhap ke toan ghi vao bang ke nhap, khi co quyet nh xuat vat lieu e phuc vu cho cac oi tng ke toan tien hanh lap phieu phan bo va phieu xuat kho. Sau cung da vao lng xuat ke toan thc hien len bang ke va so lng nhap xuat kho ke toan len bang tong hp nhap xuat ton va ghi vao so ke toan. So chi tiet : Dung e ghi cac nghiep vu chi tiet, cac nghiep vu nhap, xuat vat lieu se c phan anh mot lan vao so chi tiet theo ung ngay chng t noi dung nghiep vu, so

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tien tng ng. Moi trang so c m cho tng loai vat lieu. Di ay la mau so chi tiet : Ngay Chng t ghi so So Dien Ngay giai TK oi ng So tien N Co So d (N)

Tong cong 3.2.5. Ke toan tnh hnh nhap nguyen vat lieu Khi mua vat lieu ve nhap kho co nhieu trng hp xay ra nh : hang ve nhng hoa n cha ve, hang va hoa n cung ve, hang tha thieu do cac nguyen nhan khac nhau, hang kem chat lng, sai quy cach,.v vay ke toan phai can c vao tng trng hp phat sinh cu the e ghi so cho ung va vat lieu co the tang len do cac nguyen nhan khac nhau nh nhan bieu tang, nhan gop von lien doanh, co ong gop von, hay t san xuat Tnh hnh nhap kho vat lieu cua cong ty THANH THANH : Nhap kho nguyen vat lieu thanh toan bang tien mat : Ngay 02/03 mua 200 tam van MDF 4 li 75 trang fopmica cua DNTN ai Thanh vi gia mua cha thue 59.000 /tam thue GTGT 10% cong ty thanh toan bang tien mat (nhap kho u) Ke toan nh khoan : N TK 152 : 200 x 59.000 = 11.800.000 N TK 133 : 200 x 59.000 x 10% = 1.180.000 Co TK 111 : 12.980.000 Hoa n ve nhng hang cha ve ke toan coi nh hang mua ang i tren ng thang sau hang ve mi nhap kho, ke toan ghi : Trng hp hang va hoa n cung ve

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Ngay 07/03 nhap kho 13,700 m3 van ghep go cua DNTN Dieu Loc vi gia cha thue 2.648.000 /, m3thue GTGT 10% cong ty cha thanh toan ngi ban. N TK 152 : 13.700 x 2.648.000 = 36.277.600 N TK 133 : 13.700 x 2.648.000 x 10% = 3.627.760 Co TK 331 : 39.905.360 Trng hp hoa n ve hang cha ve - Ngay 10/03 cong ty mua 1380 kg Toluence cua cong ty TNHH Bnh Tr - Thu at theo hoa n so 003154 gia cha thue 16.500 /kg thue GTGT 10% .Nhng ti ngay 12/03 hang mi ve ti kho. Ke toan tien hanh hach toan N TK 151 : 1380 x 16.500 = 22.770.000 N TK 133 : 1380 x 16.500 x 10% = 2.277.000 Co TK 331 : 25.047.000 Khi hang ve nhap kho ke toan nh khoan N TK 152 : 25.047.000 Co TK 151 : 25.047.000 - Ngay 21/03 cong ty mua 27 cal Sn Dulux WS5l cua ca hang Thanh Nha co gia 388.000 /cal thue 10%. Cong ty thanh toan 50% so tien cho ben ban con 50% thieu lai ngi ban N TK 152 : 27 x 388.000 = 10.476.000 N TK 133 : 27 x 388.000 x 10 % = 1.047.600 N TK 111 : 11.523.600 x 50% = 5.761.800 N TK 331 : 5.761.800 - Ngay 24/03 nhap kho 5,185 m3 Van ghep go xoan vn cua cong ty TNHH TM XD Hieu Linh vi gia cha thue 2.630.000 / m3 thue GTGT 10%.Do so hang ve nhap kho co mot so go kem chat lng nen cong ty thng lng vi ben ban va c ben ban giam 5% tren tong gia thanh toan va tr vao khoan phai tra cho cong ty Ke toan nh khoan : Phan anh hang nhap kho N TK 152 : 5,185 x 2.630.000 = 13.636.550 N TK 133: 5,185 x 2.630.000 x 10% = 1.363.655 Co TK 331 : 15.000.205 Giam gia c hng N TK 331 : 15.000.205 x 5% = 750.010

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Co TK 152 : 750.010 - Trng hp nhap kho vat lieu phat hien tha - Ngay 26/03 cong ty nhap kho 19,250 m3 go xoan ghep vi gia cha thue 2.800.000 / m3 Thue GTGT10% cua cong ty TNHH TM XD Hieu Linh, thanh toan bang chuyen khoan. Khi hang ve kiem nhan phat hien tha 0,250 m3 cong ty gi giay bao cho ben ban va ben ban ban lai so hang o cho cong ty. Ke toan phan anh N TK 152 : 19,500 x 2.800.000 =54.600.000 N TK 133 : 19,250 x 2.800.000 x10% = 5.390.000 Co TK 112 : 59.290.000 Co TK 3381 : 0,250 x 2.800.000 = 700.000 Phan anh nhap hang tha N TK 3381 : 0,250 x 2.800.000 = 700.000 N TK 133 : 0,250 x 2.800.000 x10% = 70.000 Co TK 112 : 770.000 Trng hp nhap kho vat lieu phat hien thieu Trng hp nay ke toan ch ghi tang vat lieu thc nhan cong so hang thieu can c vao bien ban kiem nhan bao cho ben ban. Tai cong ty trng hp nay ben ban giao tiep so hang thieu Ngay 29/ 03 cong ty nhap kho 12,500 m3 van ghep go thong ba la cua DNTN Dieu Loc vi gia 2.520.000 / m3 thue GTGT 10% a thanh toan bang tien mat. Khi nhap kho phat hien thieu 0,500 m3 cha ro nguyen nhan khi nhan c thong bao ben ban a giao tiep so hang thieu cho cong ty. Ke toan phan anh hang nhap kho N TK 152 : 12 x 2.520.000 = 30.240.000 N TK 133 : 12,500 x 2.520.000 x10% = 3.150.000 N TK 1381 : 0,500 x 2.520.000 = 1.260.000 Co TK 111 : 34.650.000 Khi ben ban giao hang thieu ke toan nh khoan N TK 152 : 0,500 x 2.520.000 = 1.260.000 Co TK 1381 : 1.260.000

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3.2.6. Ke toan tnh hnh xuat vat lieu Nh khi gii thieu cong ty a noi cong ty TNHH THANH THANH la cong ty co quy mo va va nho nen nguyen vat lieu trong cong ty c xuat ra e s dung cho nhu cau hoat ong san xuat kinh doanh, moi nghiep vu xuat eu c theo doi theo gia thc te ben co TK152. Theo quyet nh ke toan ban hanh ngay 14/09/2006 cua Bo Trng Tai Chnh vi cac doanh ngiep va va nho khi xuat vat lieu cong ty hach toan vao TK154 ch khong thong qua TK621 v tai khoan nay khong con trong he thong tai khoan ke toan ban hanh theo quyet nh. Tnh hnh xuat kho nguyen vat lieu cua cong ty trong thang 03 nh sau : - Ngay 04/03 xuat kho 200 tam van MDF 4 li e san xuat san pham theo phieu xuat 01 ngay 04/03. - Ngay 09/03 xuat 13,700 m3 van ghep go e san xuat theo phieu xuat 01 ngay 09/03 - Ngay 15/03 1000 kg Toluence dung SXSP theo phieu xuat 01 ngay 15/03 - Ngay 21/03 xuat 380 kg Toluence e san xuat theo phieu xuat 02 ngay 21/03 - Ngay 23/03 xuat 27 cal sn dung noi bo theo phieu xuat 01 ngay 23/03 - Ngay 25/03 xuat 5,185 m3 van ghep go xoan vn e san xuat san pham theo phieu xuat 01 ngay 25/03 - Ngay 27/03 xuat 19,500 m3 go xoan ghep dung san xuat san pham theo phieu xuat 01 ngay 27/03 Ke toan hach toan cac nghiep vu xuat kho nh sau : Ngay 04/03 N TK 154 : 200 x 59.000 = 11.800.000 Co TK 152 : 200 x 59.000 = 11.800.000 Ngay 09/03 N TK 154 : 13,700 x 2.648.000 = 36.277.600 Co TK 152 : 13,700 x 2.648.000 = 36.277.600 Ngay 15/03 N TK 154 : 1000 x 16.500 = 16.500.000 Co TK 152 : 1000 x 16.500 = 16.500.000 Ngay 21/03 N TK 154 : 380 x 16.500 = 6.270.000 Co TK 152 : 380 x 16.500 = 6.270.000 Ngay 23/03 N TK 154 : 27 x 388.000 = 10.476.000

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Co TK 152 : 27 x 388.000 = 10.476.000 Ngay 25/03 N TK 154 : 5,185 x 2.630.000 = 13.636.550 Co TK 152 : 5,185 x 2.630.000 = 13.636.550 Ngay 27/03 N TK 154 : 19,500 x 2.800.000 = 54.600.000 Co TK 152 : 19,500 x 2.800.000 = 54.600.000 S O PHAN ANH Tnh hnh nhap xuat nguyen vat lieu trong thang 03/2008 TK 152 SDDK : N 02/03 : N 04/03 : N05/03 : N07/03 : N10/03 : N15/03 : N21/03 : 10.476.000 N 24/03 : N26/03 : 54.600.000 N29/03 : 31.500.000 187.016.150 SDCK : 428.093.735 153.716.150 13.636.550 394.793.735 11.800.000 304.000 1.440.000 36.277.600 22.770.000 4.212.000 N04/03 : N05/03 : N07/03 : N09/03 : N12/03 : N15/03 : N21/03 : N23/03 : N25/03 : N27/03 : 11.800.000 304.000 1.200.000 36.277.600 2.652.000 16.500.000 6.270.000 10.476.000 13.636.550 54.600.000

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Ke toan chi tiet cong cu dung cu + Ke toan cong cu dung cu cung nh ke toan nguyen vat lieu cung oi hoi phan anh ung so lng, gia tr tng loai va tng bo phan cua doanh nghiep. + Chng t ke toan s dung khi nhap xuat cong cu dung cu tai doanh nghiep: Hoa n GTGT phieu nhap, xuat The kho Bang tong hp nhap xuat ton Bang phan bo So chi tiet So cai + Chng t luan chuyen : Can c vao hp ong a ky vi ben ban va can c vao phieu xuat cua ben ban thu kho tien hanh ghi phieu nhap kho va chuyen phieu len phong ke toan, ke toan da vao phieu nhap va hoa n ghi the kho va phieu chi. Khi co quyet nh xuat ke toan tien hang lap bang phan bo theo oi tng va ghi vao phieu xuat, t phieu nhap va phieu xuat ke toan phan anh bang tong hp nhap xuat ton va ghi vao so ke toan. + So chi tiet cong cu dung cu co cach ghi va mau so giong nh so chi tiet nguyen vat lieu 3.2.7. Ke toan tnh hnh nhap cong cu dung cu Khi mua cong cu dung cu cung phat sinh cac trng hp nh hang va hoa n cung ve, hang ve nhng hoa n cha ve, hang tha thieu, kem pham chat, nh nguyen vat lieu nen ke toan tuy vao cac trng hp e phan anh. Cong cu dung cu tai cong ty cung tang len do nhieu nguyen nhan nh nhan gop von, nhan cap phat, mua ngoai, vv.Tnh hnh nhap kho cong cu dung cu cua cong ty nh sau : + Nhap kho cong cu dung cu thanh toan ngay bang tien Ngay 09/03 mua 5 may khoan cua DNTN Nhat Nam vi gia cha thue 700.000 /cai , thue GTGT 10% a thanh toan bang tien mat. Ke toan nh khoan N TK 153 : 5 x 700.000 = 3.500.000

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N TK 133 : 5 x 700.000 x 10% = 350.000 Co TK 111 : 3.850.000 + Mua cong cu dung cu c giam gia Ke toan phan anh gia mua Ngay 12/03 mua 2 may cat cua cong ty TNHH SX KD E.D theo hoa n so 005610 vi gia 8.000.000 /cai,thue GTGT 10% cong ty a thanh toan bang chuyen khoan. Sau o c ben ban cho hng khoan giam gia 2% tren gia mua cha thue va a tra lai bang tien gi ngan hang Ke toan hach toan N TK 153 : 2 x 8.000.000 = 16.000.000 N TK 133 : 2 x 8.000.000 x 10% = 1.600.000 Co TK112 : 17.600.000 Phan anh giam gia N TK 112 : 2 x 8.000.000 x 2% = 320.000 Co TK 153 : 320.000 + Mua cong cu dung cu c hng chiet khau thanh toan - Ngay 16/03 cong ty mua 1 may han cua cong ty TNHH SX KD E.D vi gia cha thue 4.500.000 /cai, thue GTGT 10% theo hoa n so 005617 cong ty thanh toan bang tien mat. Do thanh toan trc thi han nen cong ty c ben ban cho hng chiet khau thanh toan 2% tren tong gia thanh toan va a tra lai bang tien mat. Phan anh gia mua N TK 153 : 1 x 4.500.000 = 4.500.000 N TK 133 : 1 x 4.500.000 x 10% = 450.000 Co TK 111 : 4.950.000 Phan anh chiet khau c hng N TK 111 : 2% x 4.950.000 = 99.000 Co TK 515 : 99.000 + Mua cong cu dung cu do hang kem chat lng va tra lai ben ban Phan anh gia mua - Ngay 23/03 mua 12 bong en e thay mot so a hong theo hoa n so 0019623 cua ca hang ien gia dung Toan Thang gia cha thue 14.000 /cai, Thue GTGT 10% a thanh toan bang tien mat. Khi lap rap phat hien co 2 bong khong sang cong ty em tra lai, ben ban chap nhan va tra lai tien.

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Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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Phan anh gia mua N TK 153 : 12 x 14.000 = 168.000 N TK 133 : 12 x 14.000 x 10% = 16.800 Co TK 111 : 184.800 Phan anh hang tra lai N TK 111 : 30.800 Co TK 153 : 2 x 14.000 = 28.000 Co TK 133 : 2 x 14.000 x10% = 2.800 3.2.8. Ke toan tnh hnh xuat cong cu dung cu Cong cu dung cu trong cong ty c xuat ra e phuc phu cho viec san xuat king doanh. Moi nghiep vu xuat ra eu c theo doi gia thc te ben Co TK153, cong cu dung cu xuat tai kho gom co loai phan bo 1 lan (phan bo 100%) va loai phan bo 2 lan (50%). + Phan bo 1 lan : N TK 627, 641, 642 Co TK 153 + Phan bo 2 lan : N TK142, 242 Co TK 153 Phan bo lan 1 (50% gia tr) N TK 627, 641, 642 Co TK 142, 242 Phan bo lan 2 Gia tr phan bo lan 2 = Gia tr con lai Boi thng Phe lieu thu hoi N TK 627, 641, 642 Gia tr phan bo lan 2 N TK 1388 Boi thng N TK 152 Phe lieu thu hoi Co TK 142, 242 + Tnh hnh xuat kho cong cu dung cu cua cong ty nh sau : Ngay 10/03 a 5 may khoan vao s dung bo phan phan xng theo phieu xuat 01 ngay 10/03 Ngay 13/03 a may tien vao s dung phan xng theo phieu xuat 02 ngay 14/03 Ngay 15/03 a 2 may cat vao s dung tai phan xng loai phan bo 2 lan theo phieu xuat 03 ngay 15/03

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Ngay 20/03 a may han vao s dung tai phan xng theo phieu xuat 01 ngay 20/03 Ngay 24/03 xuat 10 bong en trong o bo phan phan xng 6 bong, bo phan ban hang 2 bong, bo phan quan ly doanh nghiep 2 bong theo phieu xuat kho 01 ngay 24/03. Ngay 24/03 xuat tra lai 2 bong en cho ben ban theo phieu xuat 02 ngay 24/03 Ke toan hach toan - Ngay 10/03 N TK 627 : 5 x 700.000 = 3.500.000 Co TK 153 : 5 x 700.000 = 3.500.000 - Ngay 13/03 N TK 627 : 12.500.000 Co TK 153 : 12.500.000 - Ngay 15/03 + N TK 142 : 2 x 8.000.000 = 16.000.000 Co TK 153 : 16.000.000 + N TK 627 : 50% x 16.000.000 = 8.000.000 Co TK 142 : 8.000.000 - Ngay 20/03 N TK 627 : 4.500.000 Co TK 153 : 4.500.000 - Ngay 24/03 N TK 627 : 6 x 14.000 = 64.000 N TK 641 : 2 x 14.000 = 28.000 N TK 642 : 2 x 14.000 = 28.000 Co TK 153 : 140.000 - Ngay 24/03 N TK 111 : 2 x 14.000 = 28.000 Co TK 153 : 28.000

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S O PHAN ANH Tnh hnh nhap xuat cong cu dung cu trong thang 03 nam 2008 TK 153 SDK : 12.500.000 N10/03 : 3.500.000 N15/03 : 16.000.000 N13/03 : 12.500.000 N20/03 : 4.500.000 N24/03 : 168.000

N02/03 : 1.400.000 N05/03 : 700.000

N09/03 : 3.500.000 N12/03 : 16.000.000 N16/03 : 4.500.000 N23/03 : 168.000

26.268.000 SDCK : 2.100.000

36.668.000

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Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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Ke toan kiem ke nguyen vat lieu va cong cu dung cu Kiem ke nguyen vat lieu va cong cu dung cu la trach nhiem va can thiet cho moi cong ty e am bao s an toan, phat hien kp thi nhng sai sot va vi pham trong quan ly, s dung vat lieu va cong cu dung cu trong cong ty. nguyen vat lieu va cong cu dung cu rat giong nhau va cac trng hp tha thieu cung phan anh nh nhau nen khi kiem ke tuy thuoc vao tng trng hp ke toan kiem ke va ghi so cho phu hp. Trng hp khi kiem ke phat hien thieu vat lieu Neu tr gia thieu c ghi tang vao gia von hang ban N TK 632 : Theo doi so vat lieu thieu Co TK 152 Neu tr gia thieu cha xac dnh c nguyen nhan N TK 1381 - TS thieu ch s ly Co TK 152 Sau o ke toan can c vao quyet nh x ly e phan anh N TK 1388 - Boi thng N TK 632 - Tnh vao gia von hang ban Trng hp khi kiem ke phat hien vat lieu tha Neu tha do nham lan trong tnh toan ghi chep th ke toan can c vao tnh hnh thc te e xac nh. N TK 152 Co cac TK co lien quan Neu tha cha xac nh c nguyen nhan N TK 152 Co TK 3381 - TS tha ch giai quyet Sau o can c vao quyet nh x ly e phan anh N TK 3381 Co TK 632 - Ghi giam gia von hang ban Ke toan d phong giam gia nguyen vat lieu va cong cu dung cu (hang ton kho) Cuoi ky ke toan nam, khi gia tr thuan co the thc hien c cua hang ton kho nho hn gia goc th phai lap d phong giam gia hang ton kho. So d phong giam gia hang ton kho c lap la so chenh lech gia gia goc cua hang

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ton kho ln hn gia tr thuan co the thc hien c cua chung va no co the xay ra trong nam ke hoach. Do cong ty Thanh Thanh ve so lng nguyen vat lieu nhieu hn cong cu dung cu nen vat lieu ton nhieu hn v vay oi tng lap d phong la nguyen vat lieu dung cho san xuat. Khi lap d phong th ieu kien au tien la nguyen vat lieu phai co chng t ro rang, hoa n hp le va gia cua loai vat lieu ton kho that s b giam tren th trng. Ve nguyen tac : Vao cuoi lien o ke toan tien hanh kiem ke phan loai vat lieu neu chac chan vat lieu ton kho co the b giam gia trong nien o ti th ke toan tien hanh lap d phong. Phng phap hach toan Chng t s dung : Bang kiem ke nguyen vat lieu Bang bao gia cua c quan co tham quyen Tai khoan s dung : TK 159 - D phong giam gia hang ton kho Ket cau cua tai khoan : Ben N : Khoan d phong giam gia c hoan nhap Ben Co : Khoan d phong giam gia c lap D Co : Khoan d phong giam gia hien co Noi dun g phan anh : Cuoi nien o ke toan tien hanh lap d phong giam gia hang ton kho N TK 632 - Gia von hang ban Co TK 159 D phong giam gia hang ton kho Cuoi nien o sau : Trng hp d phong giam gia hang ton kho lap cuoi ky ke toan nam nay ln hn khoan d phong giam gia hang ton kho cuoi nam trc th so chenh lech ln hn c lap them va ghi : N TK 632 - Gia von hang ban ( chi tiet d phong giam gia hang ton kho) Co TK 159 D phong giam gia hang ton kho Trng hp d phong giam gia hang ton kho lap cuoi ky ke toan nam nay nho hn khoan d phong giam gia hang ton kho cuoi nam trc th so chenh lech nho hn c hoan nhap va ghi : N TK 159 - D phong giam gia hang ton kho

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Co TK 632 - Gia von hang ban ( chi tiet d phong giam gia hang ton kho) Theo so sach bao cao cuoi nam 2006 ke toan tai cong ty tien hanh lap d phong giam gia cho so vat lieu ton ngay 31/12/2006 la 21.500.000 . Nhng en thi iem cuoi nien o nam 2007 th d phong giam gia vat lieu ton kho can lap c xac nh la 19.500.000 . Ke toan hach toan : Lap d phong cuoi nam 2006 : N TK 632 : 21.500.000 Co TK 159 : 21.500.000 Trng hp nay so can lap cuoi nam 2007 < so lap cuoi nam 2006 nen c hoan nhap : N TK 159 : 21.500.000 - 19.500.000 = 2.000.000 Co TK 632 : 2.000.000 S O PHAN ANH TK159 SDK : D phong giam gia hang ton kho nam trc So d phong c hoan nhap So trch lap nam nay

SDCK : Khoan d phong giam gia ton kho hien co

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Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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TK632

So d phong

Hoan nhap

CHNG IV : NHAN XET VA KIEN NGH

3.1.NHAN XET Trong thi gian thc tap tai cong ty c tm hieu ve tnh hnh hoat ong cua cong ty ac biet la quy trnh hach toan nguyen vat lieu va cong cu dung cu em co mot so nhan xet nh sau :

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Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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- Cong ty hoat ong tng oi on nh va thuan li, tuy mi thanh lap nhng hien nay tong so von t 3 ty ong nay len ti 10 ty ong chng to doanh thu kha on nh. - Nguyen vat lieu va cong cu dung cu c hoat ong co he thong t khau nhap kho ti khau xuat kho va c s dung ung nh mc. - Bo may ke toan c to chc chat che va phan cong ro rang cho tng chc nang, nhiem vu cua tng bo phan. - Tat ca cac bo phan ke toan c lam viec tren may tnh nen cong tac ke toan luon c thc hien chnh xac va ung nien o ke toan. - So sach chng t c lu ch, ghi chep ro rang ung va u tat ca cac nghiep vu phat sinh va khoa so ung thi han. - He thong tai khoan c s dung phu hp vi cac nghiep vu kinh te phat sinh tai cong ty. - Cong ty a ap dung phng phap thc te ch danh e tnh gia nguyen vat lieu va cong cu dung cu la phu hp vi tnh hnh hien nay. - Ngoai nhng u iem tren cung con ton tai mot so khuyet iem oi khi khong the chan khoi nh khi xuat kho vat lieu van con lam h hong nhieu, cong cu dung cu a vao s dung khong ung muc ch lam cho mc hao mon may moc tang len dan en tnh trang may moc b h hong. - Do nguon cung cap nguyen vat lieu cho cong ty chu yeu t ben ngoai nen chi ph e mua vat lieu con anh hng nhieu en tien o san xuat cua cong ty,va cong ty cung a gap khong t kho khan ve moi mat nhng vi tinh than vt kho va yeu nghe oi ngu can bo cong nhan vien trong cong ty a khac phuc nhng kho khan e i ti thanh cong va chnh ieu o a lam ong lc cho cong ty ngay cang phat trien man hn. 3.2. KIEN NGH Sau khi a ra mot so nhan xet ve nhng iem manh cung nh con mot so han che cua cong ty em xin co mot so kien ngh nh sau : - Do cong ty san xuat nhieu mat hang nen khi xuat nguyen vat lieu can phai kiem tra chnh xac so lng va nh mc tieu hao, nhan vien khi san xuat phai chu y khong e hang b h hong nh vay mi tiet kiem c mc chi ph nguyen vat lieu.

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- Cong cu dung cu phai c bao dng thng xuyen va ch a vao s dung khi tien hanh san xuat e han che tnh trang h hong dien ra, trch lap khau hao e khi may moc hong se co nguon bu ap - e giam bt chi ph khi mua vat lieu t ben ngoai cong ty nen lap nh mc d tr nguyen vat lieu va co nhng nguyen vat lieu nen nhap t cac cong ty xuat nhap khau e tranh nhng mc tieu hao vt nh mc. Vat lieu nhap kho co nhieu loai vi so lng khac nhau nen trc khi a vao kho nen kiem tra ca ve so lng, chat lng va chung loai e am bao o chnh xac cao. - Ca nguyen vat lieu va cong cu dung cu eu la oi tng thng xuyen tham gia vao qua trnh hoat ong san xuat cua cong ty nen viec s dung tiet kiem va bao am mc tieu hao nguyen vat lieu va hao mon cua cong cu dung cu ung nh mc la cong viec het sc can thiet nham giam mc chi ph cho cong ty.

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Ke toan Nguyen vat lieu cong cu dung cu Nguyen Hoang Giang

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Trong thi ky kinh te ang phat trien nh hien nay th tat ca cac c quan, x nghiep ln hay nho eu quan tam en mc au t chi ph nh the nao cho hp ly e co the em lai doanh thu cao nhat. Mc chi ph khi au cua qua trnh san xuat chnh la nguyen vat lieu v the e han che c chi ph nay th can phai can oi c tnh hnh nguyen vat lieu nhap xuat ton trong cong ty mot cach ay u va chnh xac. Trong qua trnh san xuat bat ky cong ty nao cung khong the tranh khoi viec that thoat nguyen vat lieu, tai cong ty TNHH TRANG TR NOI THAT THANH THANH cung vay nhng do ap dung nhng phng phap tien bo, s dung may moc hien ai va co oi ngu cong nhan vien giau kinh nghiem va co trach nhiem vi cong viec nen viec s dung nguyen vat lieu co the noi phan ton that la khong ang ke. Do co s phoi hp chat che gia bo phan kho va bo phan ke toan nen tnh hnh nguyen vat lieu tai cong ty c theo doi thng xuyen tren so sach, chng t luon chnh xac. Viec hach toan nguyen vat lieu va cong cu dung cu tai cong ty cung c dien ra m,ot cach tuan t, nhanh chong de hieu nen so sach bao cao cua cong ty luon ro rang, ay u va chnh xac. Cac bo phan, phong ban trong cong ty e c phoi hp chat che vi nhau nen cong tac quan ly dien ra suon se va thuan li giup cho cong ty ngay cang phat trien tot ep. Qua hai thang thc tap tai cong ty TNHH TRANG TR NOI THAT THANH THANH em a hoc hoi c rat nhieu ieu bo ch. Em hieu c vai tro cua ngi lam cong tac ke toan la nh the nao va e co c nhng thong tin chnh xac cho nha quan ly th ngi lam cong tac nay phai lam sao e c s tin cay cua moi ngi. Va sau thi gian thc tap tai cong ty em a co u t tin e theo nghe ma em chon.

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