MC LC

LI M U.1
CHNG I. C S L LUN V K TON N VL- CC DC TRONG CC
DOANH NGHIP XY DNG...3
1.1. Khi nim, c im, tm quan trng ca NVL - CCDC v vai tr, nhim v ca
k

ton

NVL

CCDC

trong

cc

doanh

nghip

xy

dng3
1.1.1.Khi nim, c im ca NVL - CCDC............3
1.1.2.Vai tr ca NVL - CCDC....4
1.1.3. Nhim v ca k ton NVL - CCDC.5
1.2. Yu cu qun l v phn loi NVL,CCDC trong doanh nghip xy dng..5
1.2.1. Yu cu qun l nguyn vt liu............5
1.2.2. Phn loi nguyn vt liu cng c dng c.6
1.2.3. Tnh gi nguyn vt liu.....7
1.3. K ton chi tit NVL CCDC trong cc doanh nghip xy dng ...9
1.3.1. Chng t k ton s dng....9
1.3.2. Cc phng php k ton chi tit vt liu, cng c, dng c.....10
1.3.2.1 Hch ton chi tit nguyn vt liu theo phng php th song song.....10
1.3.2.2. Hch ton chi tit nguyn vt liu theo phng php s i chiu lun
chuyn....11
1.4. Hch ton tng hp nguyn vt liu cng c dng c.12

1.4.1. Hch ton tng hp nguyn vt liu cng c dng c theo phng php
k khai thng xuyn.....................12
1.4.2. K ton tng hp NVL -CCDC theo phng php kim k nh k.14
1.5. Quy trnh ghi s tng hp NVL CCDC theo hnh thc Nht k chung...........15
CHNG II. THC TRNG K TON NGUYN VT LIU, CNG C
DNG C TICNG TY C PHN U T XY DNG CNG
TRNH NAM
PHT..17
2.1. Tng quan v cng ty c phn u t xy dng cng trnh Nam Pht..17
2.1.1. Gii thiu chung v cng ty ..17
2.1.2. Lch s hnh thnh v pht trin ca cng ty.18
2.1.3. c im hot ng sn xut kinh doanh ca cng ty..........18
2.1.4. T chc b my qun l ca cng ty.19
2.1.5. c im t chc b my k ton ca cng ty c phn u t XDCT Nam
Pht.....21
2.2. c im NVL, CCDC ti cng ty c phn u t xy dng cng trnh Nam
Pht.....24
2.2.1. Phn loi NVL v CCDC24
2.2.2. Cng tc qun l NVL v CCDC............25
2.2.3. Tnh gi NVL, CCDC ti cng ty c phn u t xy dng cng trnh Nam
Pht.............25
2.3. Cng tc k ton NVL, CCDC ti cng ty c phn u t xy dng cng trnh
Nam Pht....................26

2.3.1. Th tc nhp xut kho NVL.....26

2.3.2. Th tc nhp xut kho CCDC..34
2.3.3.Thc trng k ton chi tit NVL CCDC ti Cng ty c phn u t xy
dng cng trnh Nam Pht.........................44
2.3.4. K ton chi tit NVL CCDC ti kho44
2.3.5. K ton chi tit NVL CCDC ti phng k ton cng ty..48
2.4. Thc trng k ton tng hp NVL CCDC ti Cng ty c phn u t xy dng
cng trnh Nam Pht...............................59
2.4.1.Ti khon s dng..59
2.4.2. K toan tng hp tng NVL CCDC....60
2.4.3. K toan tng hp gim NVL CCDC...........61
2.4.4. Hch ton mt s v d nu trn.............62
CHNG III. MT S GII PHP HON THIN CNG TC K TON
TC K TON NVL CCDC TI CNG TY C PHN U T XY
DNG CNG TRNH NAM PHT......................................................................71
3.1. nh gi thc trng k ton nguyn vt liu, cng c dng c ti cng ty c
phn u t xy dng cng trnh Nam Pht...................................71
3.1.1. u im............72
3.1.2. Nhng tn ti............74
3.2. Mt s gii php nhm hon thin cng tc k ton NVL CCDC ti cng ty
c phn u t xy dng cng trnh Nam Pht..............................75
KT LUN...........80
TI LIU THAM KHO...........82

DANH MC S , BNG, BIU

S 1.1: Hch ton chi tit NVL - CCDC theo phng php th song song.11
S 1.2: Hch ton chi tit nguyn vt liu theo phng php s i chiu lun
chuyn....12
S 1.3: S hch ton nguyn vt liu, cng c dng c theo phng php k
khai thng xuyn..14
S 1.4: Trnh t ghi s k ton theo hnh thc Nht k chung.16
S 2.1: Quy trnh cng ngh sn xut ti Cng ty c phn u t xy dng cng
trnh Nam Pht...19
S 2.2: T chc b my qun l cu cng ty....21
S 2.3: T chc b my k ton cng ty c phn u t xy dng cng trnh Nam
Pht.............22
S 2.4: Trnh t ghi s k ton theo hnh thc Nht k chung.23
Biu 2.1: Ha n GTGT...............28

Biu 2.2: Bin bn kim nghim vt t..29

Biu 2.3: Phiu nhp kho...........30
Biu 2.4: Giy ngh cp duyt vt t.32
Biu 2.5: Phiu xut kho...........33
Biu 2.6: Ha n GTGT...35
Biu 2.7: Bin bn kim nghim vt t..37
Biu 2.8: Phiu nhp kho...........38
Biu 2.9: Phiu ngh cp duyt vt t...............40
Biu 2.10: Phiu xut kho..42
Biu 2.11: Phiu xut kho..43
S 2.5: Quy trnh hch ton chi tit NVL theo phng php th song song ti
Cng ty Cng ty Bo Tngc phn u t xy dng cng trnh Nam Pht..44
Biu 2.12: Th kho.............46
Biu 2.13: Th kho.............47
Biu 2.14: Th kho.............48
Biu 2.15: S chi tit vt liu.............50
Biu 2.16: S chi tit vt liu.............52
Biu 2.17: S chi tit cng c dng c...54
Biu 2.18: Trch bng tng hp nhp-xut-tn nguyn vt liu....57
Biu 2.19: Trch bng tng hp nhp-xut-tn cng c dng c..58
S 2.6: S k ton tng hp k ton NVL CCDC...............62

Biu 2.20: Bng phn b NVL - CCDC ...........65

Biu 2.21: Trch s nht k chung.....67
Biu 2.22: S ci............69
Biu 2.23: S ci....70