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Trong cng cuc i mi, t nc ta tng bc ci thin v nng cao v th
kinh t ca mnh trn trng quc t. Kt qu ca qu trnh pht trin l s kin Vit
Nam tr thnh thnh vin th 150 ca T chc Thng mi Th gii WTO vo thng
11/2006.
Nhng nm gn y, hot ng sn xut kinh doanh khng ngng thay i, th
trng ngy cng a dng v phong ph, i hi cc doanh nghip phi tng bc thay
i ha mnh vo mi trng cnh tranh vn c ca n. t c hiu qu cao
trong kinh doanh th vic sn xut v tiu th hng ha l khu quan trng nht. Sn
xut hng ha, sn phm vi cht lng tt p ng th hiu ca ngi tiu dng,
y mnh tiu th, gp phn nng cao doanh thu v li nhun ca doanh nghip.
Qua qu trnh kho st th trng v kt hp vi nhng kin thc hc, em
chn ti: Hch ton tiu th v xc nh kt qu kinh doanh ti cng ty C Phn Xi
Mng Hi Vn lm bo co kho lun tt nghip.
Bo co gm 3 phn:
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giao cho khch hng c khch hng tr tin hay chp nhn thanh ton, s hng ho
ny chnh thc coi l tiu th th khi doanh nghip bn hng mt quyn s hu v s
hng ho . Phng thc ny bao gm bn bun, bn l:
1.1.1 Phng thc bn bun
L phng thc bn hng cho khch hng l cc doanh nghip sn xut hoc
doanh nghip thng mi, s lng hng ho bn mt ln ln. Phng thc ny hng
ho c coi l tiu th khi ngi mua thanh ton hoc chp nhn thanh ton.
1.1.2 Phng thc bn l
L phng thc bn hng cho khch hng l cc n v, cc c nhn tiu th
hng ho vi s lng nh. Theo phng thc ny s lng hng ho bn ra vi s
lng nh v tin hng c giao trc tip bng tin mt.
1.2 Phng thc tiu th chuyn hng ch chp nhn
Cn c vo hp ng k, n ngy giao hng, doanh nghip s xut kho
chuyn hng cho bn mua bng phng tin ca mnh hoc i thu ngoi n a im
ghi trong hp ng, chi ph vn chuyn ny do bn no chu tu thuc vo s tho thun
ca hai bn v c ghi trong hp ng kinh t. Hng gi i vn thuc quyn s hu ca
doanh nghip, khi ngi mua thng bo c nhn hng v chp nhn thanh ton th s
hng c coi l tiu th, doanh nghip hch ton vo doanh thu.
1.3 Phng thc bn hng qua cc i l
Phng thc ny c s dng trong trng hp doanh nghip xut hng cho
cc n v c nhn lm i l. S hng gi giao i l vn thuc quyn s hu ca
doanh nghip, hng ho c xc nh l tiu th khi no nhn c thng bo ca cc
i l. Theo phng thc ny ch hng phi tr hoa hng cho i l v i l c
hng hoa hng.
1.4 Phng thc bn hng tr gp, tr chm
L phng thc bn hng m doanh nghip thng mi dnh cho ngi mua u
i c tr tin hng trong nhiu k. Doanh nghip thng mi c hng thm
khon chnh lch gia gi bn tr gp v gi bn thng thng theo phng thc tr
tin ngay gi l li tr gp. Khi doanh nghip thng mi giao hng ho cho ngi
mua, hng ho c xc nh l tiu th. Tuy nhin, khon li tr gp cha c ghi
nhn ton b m ch c phn b dn vo doanh thu hot ng ti chnh vo nhiu k
sau giao dch bn.
2. Cc phng thc thanh ton trong doanh nghip
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TK 511
- Doanh thu bn sn phm hng
- S thu tiu th c bit, thu xut nhp
ha v cung cp dch v ca doanh
khu phi np tnh trn doanh thu bn
nghip trong k k ton
hng v cung cp dch v trong k.
- S thu GTGT phi np ca doanh
nghip theo phng php trc tip.
- S chit khu thng mi, cc khon
gim gi hng bn v doanh thu hng bn
b tr li .
- Kt chuyn doanh thu thun vo TK
XDKQKD
TK 511 khng c s d cui k
1.1.2 Phng php hch ton
TK 521
TK 511
(4)
111,112,131
(1)
TK 333
TK 531
TK 641
(5)
(2)
- Kt chuyn s tr cp tr gia
vao TK XKQKD
111,112,131
TK 532
(6)
TK 131
(3)
TK 3331
(7)
TK 911
(8)
TK 333
TK 3387
Trang: 7
Ch thch
(1) Phn nh doanh thu BH v CCDV
(2) Phn nh doanh thu BH qua i l v chi ph hoa hng i l
(3) Phn nh doanh thu khi bn hng tr chm, tr gp
(4) Cui k, kt chuyn s tin chit khu thng mi tnh DTT.
(5) Cui k, kt chuyn ton b gi tr ca hng bn b tr li tnh DTT
(6) Cui k, kt chuyn ton b khon gim gi hng bn tnh DTT.
(7) Cui k, tnh v phn nh s thu GTGT phi np theo pp trc tip.
(8) Cui k, kt chuyn doanh thu thun.
1.2 Hch ton doanh thu ni b
1.2.1 Ti khon s dng
TK 512- Doanh thu bn hng ni b.
a. Cng dng
Ti khon ny dng phn nh doanh thu ca sn phm, hng ha, dch v
tiu th trong ni b.
- Ti khon 521 c cc ti khon cp 2 nh sau:
+ Ti khon 5121 : Doanh thu bn hng ho.
+ Ti khon 5122 : Doanh thu bn cc thnh phm.
+ Ti khon 5123 : Doanh thu cung cp dch v.
b. Kt cu
TK 512
- Thu tiu th c bit phi np.
- Gi tr hng bn b tr li, cc khon
gim gi hng bn chp nhn trn
khi lng SP, HH, DV bn ni b
trong k.
- S thu GTGT phi np (nu DN
np thu GTGT theo PPTT).
- Kt chuyn doanh thu ni b thun
vo TK 911.
Trang: 8
531,532
(5)
TK 512
(1)
111,112,136
TK 3331
TK 3331
(6)
TK 334
(2)
(3)
TK 911
641,642
(7)
TK 3331
TK 431
(4)
Ch thch
(1) Phn nh doanh thu bn hng ni b
(2) Tr lng cho ngi lao ng bng sphm, hng ha
(3) Phn nh doanh thu khi xut sp, hh tiu dng ni b
(4) Phn nh doanh thu khi xut hng biu tng
(5) Cui k, kt chuyn doanh thu hng bn b tr li, khon gim gi hng bn
ca hng tiu th ni b.
(6) Cui k, xc nh thu GTGT phi np theo pp trc tip ca sp, hh bn
ni b trong k
(7) Cui k, kt chuyn doanh thu bn hng ni b.
2. Hch ton gi vn hng bn
2.1 Cc phng php xc nh gi vn
2.1.1 Phng php thc t ch danh
Theo phung php ny, hng ha xut kho thuc l hng nhp no th ly n
gi nhp kho ca l hng tnh. y l phng php tt nht, n tun th nguyn
tc ph hp ca k ton, chi ph thc t ph hp vi doanh thu thc t. Gi tr ca hng
Trang: 9
Tr gi thc t hng i tn
kho trc ln nhp th t +
S lng mt hng i tn
kho trc ln nhp th t
S lng hng i
xut kho
n gi thc t ca
hng i sau ln nhp t
Gi thc t hng i
Gi thc t hng i
+
tn kho u k
nhp kho
Gi thc t hng i
tn kho cui k
hng i tn u k +
tng trong k
S lng mt
+
hng i tn u k
S lng mt hng i
tng trong k
Gi thc t hng i =
tn kho cui k
S lng hng i
tn kho cui k
Gi thc t hng i
xut kho trong k =
Gi thc t hng i
Gi thc t hng i
- Gi thc t hng i
+
tn kho u k
tng trong k
tn kho cui k
ca hng i tn kho
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- Kt chuyn gi vn ca sn phm
hng ha, dch v bn trong k sang
ti TK Xc nh kt qu kinh doanh.
- Hon nhp d phng gim gi hng
tn kho.
- Tr gi hng bn b tr li nhp kho.
Trang: 11
Gi thc t hng
bn b tr li
TK 911
Kt chuyn gi vn
hng bn
TK 157
Gi thc t ca
Gi thc t hng gi
hng gi bn
bn tiu th
TK 3381
TK 1381,1388
Gi thc t hng gi Gi thc t hng gi
bn pht hin tha
bn pht hin thiu
2.3.2 i vi doanh nghip k ton hng tn kho theo phng php kim
k nh k.
Phng php kim k nh k l phng php khng phn nh thng xuyn, lin
tc trn s k ton tnh hnh bin ng ca tng loi hng ca doanh nghip. Khi p dng
phng php ny th ton b cc loi vt t, hng ha... mua vo u c theo di qua ti
khon mua hng. Trong k, cc khon xut kho vt t, hng ha khng c phn nh vo
cc ti khon tn kho tng ng m cui k phi tin hnh kim k thc t s lng tn kho
tng chng loi, xc nh gi tr thc t ca chng ghi vo cc ti khon hng tn kho.
TK 911
TK 111,112,331
TK611
TK 632
Mua hng ha
Gi thc t hng
xut kho trong k
Kt chuyn gi
vn hng bn
Trang: 12
vi khi lng ln theo tha thun v chit khu thng mi ghi trn hp ng kinh
t mua, bn hoc cam kt mua, bn hng.
b. Kt cu
TK 521
- S chit khu thng mi chp
nhn thanh ton cho khch hng.
(1)
TK 521
TK 511
(2)
TK 3331
Trang: 13
TK 111,131
TK 531
(1)
TK 511
(2)
TK 3331
(1)
TK 531
TK 511
Trang: 14
TK 641
- Cc chi ph pht sinh lin quan
n qu trnh bn sn phm hng
ha, cung cp dch v
TK 641
111,112...
(6)
(1)
TK 338
(2)
TK 911
(7)
111,112,331
(3)
TK 133
153,142,242
(4)
TK 214
(5)
Trang: 15
TK ny dng hch ton nhng chi ph qun l chung cho ton b Doanh
nghip: chi ph nhn vin qun l, chi ph vt liu qun l dng vn phng, chi ph
khc bng tin.
b. Kt cu
TK 642
- Cc chi ph qun l doanh
nghip pht sinh trong k.
TK 642
111,112...
(5)
(1)
214
(2)
TK 911
(6)
111,112,331
(3)
TK 133
152,153
(4)
(1) Tin lng v cc khon trch theo lng phi tr cho nhn vin b phn
qun l.
(2) Chi ph khu hao TSC phc v cho b phn qun l
(3) Chi ph dch v mua ngoi phc v cho b phn qun l.
(4) Chi ph cng c, dng c phc v cho b phn qun l.
(5) Cc khon lm gim chi ph qun l pht sinh trong k nh chi ph s dng
in, in thoi vt mc quy nh.
(6) Cui k, kt chuyn chi ph qun l.
VI. Hch ton doanh thu hot ng ti chnh v chi ph hot ng ti chnh
1. Hch ton doanh thu hot ng ti chnh
SVTH: Hunh Th Khnh Trinh
Trang: 16
TK 515
111,112,138
(1) Doanh thu c tc, li nhun c chia pht sinh trong k t hot ng lin
(1)
doanh.
TK 635
(1)
129,229
(6)
111,112,131
(2)
1112,1122
911
(7)
(3)
152,153,156...
1112,1122
(4)
129,229
(5)
Trang: 18
TK ny phn nh cc khon thu nhp khc, cc khon doanh thu ngoi hot
ng sn xut kinh doanh ca doanh nghip.
b. Kt cu
TK 711
Cui k, kt chuyn thu nhp khc Cc khon thu nhp khc pht sinh
vo ti khon xc nh kt qu kinh trong k
doanh
TK 711 khng c SDCK
1.2 Phng php hch ton
3331
TK 711
111,112,131
(1)
333
(5)
222,223,214..
(2)
152,156,211..
911
331,338
(6)
(3)
111,112,3331
(4)
(1) Thu nhp v thanh l, nhng bn TSC, khon tin thu pht khch hng do
vi phm hp ng, khon thu hi c n xa s.
(2) u t vo cng ty lin kt di hnh thc gp vn bng vt t, hng ha,
TSC khi gi tr nh gi li ca vt t, hng ha, TSC ln hn gi tr ghi s ca n.
(3) Cc khon n phi tr m ch n khng i c tnh vo thu nhp khc.
(4) Trng hp c gim, hon thu TTB, XNK phi np.
(5) Cui k, xc nh s thu GTGT phi np tnh theo pp trc tip i vi cc
khon thu nhp khc pht sinh trong k.
(6) Cui k, kt chuyn ton b khon thu nhp khc pht sinh trong k.
2. Hch ton chi ph khc
SVTH: Hunh Th Khnh Trinh
Trang: 19
TK 811
911
(1)
333,338
(2)
211
(5)
(3)
214
152,156,211
(4)
Trang: 20
(5) Cui k, kt chuyn ton b khon chi ph khc pht sinh trong k.
VIII. Hch ton xc nh kt qu kinh doanh
1. Ti khon s dng
TK 911 xc nh kt qu kinh doanh
a. Cng dng
TK ny phn nh vi c xc nh kt qu hot ng sn xut kinh doanh v cc
hot ng khc ca doanh nghip trong mt k k ton nm. i vi doanh nghip lp
bo co ti chnh gia nin th xc nh kt qu kinh doanh theo qu.Kt qu hot
ng kinh doanh ca doanh nghip bao gm kt qu ca hot ng sn xut, kinh
doanh, kt qu hot ng ti chnh v kt qu hot ng khc.
b. Kt cu
TK911
- Tr gi vn ca sn phm hng ha v
dch v tiu th trong k.
- Chi ph hot ng ti chnh
- Chi ph bn hng v chi ph qun l
doanh nghip
- Chi ph khc
- Chi ph thu thu nhp doanh nghip
- Kt chuyn li
TK 911
511,512
421
(8)
(10)
(9)
Trang: 21
Trang: 22
Trang: 23
ty Xi mng Vit Nam, Cng ty Xi mng Hi Vn c vai tr chin lc trong vic pht
trin ngnh xi mng ca Tng Cng ty Xi mng Vit Nam ti cc tnh Nam min trung
v Ty nguyn.
Thng 04/2006, Th tng Chnh ph ban hnh Quyt nh v vic sp xp,
i mi cng ty nh nc trc thuc Tng Cng ty Xi mng Vit Nam. Tip theo, n
thng 03/2007 B trng B Xy dng ban hnh Quyt nh s 367/Q-BXD v
vic thc hin c phn ha cc cng ty thnh vin hch ton c lp thuc Tng Cng
ty Xi mng Vit Nam. Trong , Cng ty Xi mng Hi Vn l doanh nghip c
thc hin c phn ha trong nm 2007.
n thng 4 nm 2008, Cng ty chnh thc chuyn sang hot ng vi m hnh
Cng ty c phn.
II. c im sn xut kinh doanh ca cng ty CP Xi mng Hi Vn
1. Lnh vc hot ng
Theo giy chng nhn ng k kinh doanh s 0400101235, ca s k hoch v
u t thnh ph Nng Cng ty c cc ngnh, ngh kinh doanh ch yu sau y
- Cng nghip sn xut xi mng
- Kinh doanh xi mng
- Xut nhp khu xi mng v clinker;
- Xut nhp khu vt t, my mc, thit b phc v cho ngnh xi mng;
- Sn xut, kinh doanh cc loi vt liu xy dng;
- Khai thc khong sn, cc loi ph gia cho sn xi mng;
- Kinh doanh u t bt ng sn, nh hng, khch sn ;
- Kinh doanh cng bin;
- Cho thu nh xng, kho bi, san lp mt bng, Ch to, sa cha ph tng,
ph kin phc v ngnh xi mng;
- Kinh doanh vn ti hng bng xe t, ng thy ni a;
- Kinh doanh cc ngnh ngh khc ph hp vi quy nh ca php lut
2. c im sn phm
Trong xy dng, xi mng ng vai tr quyt nh n cht lng cng trnh,
vic s dng ng chng loi xi mng cho tng hng mc cng trnh s em li hiu
qu kinh t cao. phc v mt cch tt nht cho mi yu cu ca khch hng, Cng
ty c phn xi mng Hi Vn hin ang sn xut cc loi sn phm xi mng chnh di
hnh thc ng bao 50kg v xi mng ri.
Trang: 24
Trang: 25
Trang: 26
GIM C
PH GIM C
Kinh doanh
PH GIM C
K thut
P.KTon TChnh
P.K thut
P. tiu th
P.TChc Lng
P.KCS
P.HC QT
PX 1
PX 2
Trang: 27
Trang: 28
b. Nhim v
T chc hot ng k ton, thng k ph hp vi Lut k ton hin hnh.
T chc ch o vic ghi chp, tnh ton, phn nh chnh xc trung thc, kp
thi, y ton b tnh hnh ti chnh, ti sn ca Cng ty.
Kim sot chi ph sn xut kinh doanh, phn tch cc yu t nh hng n chi
ph tm gii php gip cc n v gim chi ph sn xut, h gi thnh sn phm.
T chc phn tch gi thnh sn phm, phn tch hot ng kinh t trong Cng
ty nhm nh gi ng tnh hnh, kt qu hot ng sn xut kinh doanh ca Cng ty.
Xy dng k hoch ti chnh theo nh hn. Lp phng n huy ng vn, u
t, s dng vn m bo an ton v pht trin ngun vn.
Lp bo co thng k, quyt ton ti chnh ng hn, y , kp thi gi cc c
quan c lin quan.
Cung cp v bo co vi c quan thu, thanh tra theo quy nh ca php lut.
Cung cp v bo co thng tin k ton qun tr cho HQT, Ban Kim sot Cng
ty, Tng cng ty theo quy nh.
2.5 Phng k hoch, cung ng
a. Chc nng
Lnh vc K hoch: Tham mu cho Gim c Cng ty nh hng chin lc
pht trin; xy dng tng hp v cn i k hoch di hn, trung hn, ngn hn v sn
xut kinh doanh, v cng tc qun l, v cc k hoch cung cp thit b, vt t,
nguyn, nhin vt liu phc v cho sn xut kinh doanh ca Cng ty.
Lnh vc Cung ng: Thc hin cung ng vt t, thit b, ph tng, nguyn,
nhin liu p ng kp thi phc v sn xut v cc nhu cu khc lin quan n sn
xut kinh doanh ca Cng ty. Nhp, cp pht, bo qun ton b vt t, thit b, ph
tng, nguyn, nhin liu phc v yu cu sn xut kinh doanh.
b. Nhim v
Thu thp, phn tch, d bo v xy dng chin lc pht trin ngn, trung, di
hn ca Cng ty v phn b ngun lc ph hp.
Xy dng, theo di v kim sot vic trin khai thc hin k hoch sn xut
kinh doanh ngn, trung v di hn.
Xy dng k hoch mua sm hng ho, nguyn vt liu theo Ngn sch hng
nm.
Xy dng gi thnh k hoch v gi bn sn phm.
Trang: 29
Trang: 30
Trang: 31
K ton
K
K
TM,
ton
ton
tin
tin
NVL
lng,
gi
CCD
NH Trinh C
SVTH: BHXH
Hunh Th Khnh
K ton
BH v
cng n
phi thu
K ton
mua
hng v
cng n
phi tr
K
ton
TSC
Th
qu
Trang: 32
Ghi ch:
Quan h trc tuyn
Quan h phi hp
2. Chc nng, nhim v ca tng phn hnh k ton ti cng ty
2.1 Trng phng k ton
L ngi c trch nhim t chc cng tc k ton, phn cng, phn quyn cho
cc cn b nhn vin phng k ton thc hin cc nhim v thuc lnh vc k ton,
kim tra, gim st qu trnh thc hin cng tc k ton, chu trch nhim chung v mi
hot ng ca phng ti chnh k ton trc php lut. Tham mu, xut cc gii
php phc v yu cu qun tr v quyt nh kinh t, ti chnh ca cng ty.
2.2 Ph phng k ton
Thc hin cc cng vic ca k ton trng khi k ton trng i vng. Qun l,
kim tra, kim sot, theo di v n c cng tc thc hin k ton ca cc k ton
phn hnh, theo di tnh hnh bin ng ti sn ca cng ty, nh k lp bo co thng
k v tnh hnh tng gim ca ti sn.
Thc hin kho s k ton, lp v gi cc bo co ti chnh, bo co quyt ton
thu, in n, kim tra v lu tr bo co, s sch, chng t, ti liu k ton theo ng
quy nh ca cng ty v ch k ton.
2.3 K ton tin mt, tin lng, BHXH
C trch nhim theo di, tp hp chng t v hch ton tnh hnh bin ng tin
mt, cc khon thanh ton tm ng i vi cng nhn vin v tin lng, BHXH,
BHYT, KPC.
2.4 K ton tin gi ngn hng
C trch nhim theo di v hch ton tnh hnh bin ng tin gi ngn hng, c
trch nhim giao dch vi ngn hng, thc hin th tc m th tn dng v thanh ton
y , kp thi. i chiu vi ngn hng qun l cht ch tin gi v tin vay ti
ngn hng.
2.5 K ton nguyn vt liu, cng c dng c
Trang: 33
PHN MM
K TON
BNG TNG HP
CHNG T K
TON CNG LOI
MY VI TNH
S K TON
- S tng hp
- S chi tit
- Bo co ti chnh
- Bo co k ton qun
tr
Trang: 34
Ghi ch:
Nhp s liu hng ngy
In s, bo co cui thng, cui nm
i chiu, kim tra
Trnh t x l thng tin:
Hng ngy, k ton cc phn hnh cn c vo cc chng t gc hoc bng tng
hp chng t gc cng loi lm cn c ghi s, nhp vo phn mm theo cc bng
biu c thit k sn.
Theo quy trnh ca hnh thc Nht k chng t trong phn mm Fast.2002 m
cng ty ang p dng, cc thng tin sau khi c cp nht s c t ng nhp vo s
nht k chng t, bng k v cc s k ton chi tit, ng thi tng hp ln bng tng
hp chi tit v s ci.
Cui k, k ton cng s, in ra giy v cn c vo quy trnh lun chuyn chng
t trong k ton th cng i chiu, kim tra s sch trc khi ln bo co ti chnh.
K ton thc hin cc thao tc in bo co ti chnh theo quy nh.
B. Thc trng hch ton tiu th v xc nh kt qu kinh doanh ti Cng ty C
Phn Xi Mng Hi Vn
I. Phng thc tiu th v thanh ton ti cng ty CP Xi mng Hi Vn
1. Phng thc tiu th
Do c im ca cng ty l mt n v sn xut xi mng ln nn phng thc
tiu th ch yu l phng thc tiu th trc tip. Khch hng ca cng ty l cc n
v c k kt hp ng mua bn vi cng ty CPXM Hi Vn. Vi phng thc ny, bn
khch hng s ng k mua hng qua in thoi hoc fax giy ngh cp hng
phng tin vn ti ca khch hng nhn hng trc tip ti kho ca cng ty v p ti
hng v khi hng xut kho, ngi mua xc nhn vo cc chng t lin quan n hng
ha, lc ny hng ha c xc nh l tiu th.
2. Phng thc thanh ton
Cng ty p dng cc phng thc thanh ton:
- Thanh ton bng tin mt
- Thanh ton bng chuyn khon qua ngn hng
- Thanh ton chm theo giao thc ca cng ty vi khch hng.
II. Hch ton tiu th v xc nh kt qu kinh doanh ti cng ty CP Xi Mng Hi
Vn
1. Hch ton tiu th
SVTH: Hunh Th Khnh Trinh
Trang: 35
Trang: 36
M kho:
n v
tnh
C
tn
S
lng
1
46
n gi
2
1.150.000
Thnh tin
3=1x2
52.900.000
52.900.000
5.290.000
58.190.000
Gim c
(k, h tn)
PGD KD
Nguyn Ha Nam
D u k
Pht sinh trong k
D cui k
48.095.099.942
48.095.099.942
Chng t
S
Ngy
Din gii
0000604 01/06 Doanh thu bn hng Cty TNHH Ct Khi
TK
131
S tin
N
C
52.900.000
Trang: 37
D u k
Pht sinh trong k
D cui k
Chng t
S
Ngy
0000604
0000604
0000692
0000692
N
2.449.098.658
2.093.881.000
2.125.979.658
Din gii
C
2.417.000.000
TK
S tin
N
01/06
01/06
02/06
02/06
.
Trang: 38
S chi tit cc TK 5111, 5112, 5113, 5115, 5116 tng ng cho tng nghip v bn
hng xy ra trong thng 6 nm 2011
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
S CHI TIT TI KHON
T ngy 01/06 n ngy 30/06/2011
DMTK: 5112- Doanh thu xi mng gia cng
D u k
Pht sinh trong k
D cui k
4.566.448.486
4.566.448.486
Chng t
S
Ngy
Din gii
0001283 30/06 Ph gia cng XM Hong Mai
0001284 30/06 Ph gia cng XM Hong Thch
.
TK
131
131
S tin
C
17.145.454
22.627.271
Ngi ghi s
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
S CHI TIT TI KHON
T ngy 01/06 n ngy 30/06/2011
D u k
Pht sinh trong k
D cui k
Chng t
S
Ngy
0000774
0000826
8.473.456.422
8.473.456.422
S tin
TK N
C
Din gii
Ngi ghi s
(k, ghi r h tn)
SVTH: Hunh Th Khnh Trinh
131
131
9.527.272
26.199.998
DIN GII
Doanh thu xi mng sn xut tiu
th (5111)
Doanh thu xi mng gia cng
(5112)
Doanh thu cung cp dch v
(5113)
Doanh thu tr cp, tr gi (5114)
Doanh thu tiu th xi mng gia
cng (5115)
Doanh thu khc (5116)
Tng cng
S D
U K
N C
S D
CUI K
N C
S PHT SINH
N
C
48.095.099.942 48.095.099.942
4.566.448.486
4.566.448.486
0
0
0
0
8.473.456.422 8.473.456.422
0
0
61.135.004.850 61.135.004.850
TK
n
111
112
131
..
Tn tk N
Tin mt
Tin gi ngn hng
Phi thu khch hng
Cng
C511
61.135.004.850
Tng cng
61.135.004.850
61.135.004.850
61.135.004.850
Ngy 30 thng 06 nm 2011
Ngi ghi s
K ton trng
Gim c
(k, ghi r h tn)
(k, ghi r h tn)
(k, ghi r h tn)
S liu trn S Ci cc ti khon c tp hp t cc nht k chng t c lin
quan.
n v: Cng ty CP Xi mng Hi Vn
SVTH: Hunh Th Khnh Trinh
Trang: 40
Ghi C cc TK, i ng n
vi TK 511
911
Pht sinh N
Pht sinh C
S d cui k N
C
Ngi ghi s
(k, ghi r h tn)
Thng 6
61.135.004.850
61.135.004.850
61.135.004.850
K ton trng
(k, ghi r h tn)
Cng
Trang: 41
BNG K S 11
TK 131: Phi thu khch hng
Thng 06 nm 2011
D
c
u
C511
Cng N
TK131
190.352.818
1.903.528.182
2.093.881.000
400.006.138
11.541.698
1.154.120.802
1.269.532.500
1.269.550.000
1.269.550.000
399.988.638
3.027.011.208
295.435.880
2.954.358.920
3.249.794.800
3.027.500.000
3.027.500.000
3.249.306.008
Tn khch
D n u
Cty TNHH
Ct Khi
B13-82
2.449.098.658
Cty
TM&DV
Ngh
Giang
B13-141
Cty TNHH
Duy Thnh
B13- 036
C3331
N112
Cng C TK
131
D N cui
2.387.000.000
2.417.000.000
2.125.979.658
N111
30.000.000
..
..
Cng
72.101.982.668
6.113.500.485
61.135.004.850
67.248.505.335
1.908.720.043
71.596.332.433
73.505.052.476
65.845.435.527
Cui thng k ton tin hnh in bng chi tit cng n ca tng khch hng km theo bng k S 11
Trang: 42
D
C
cui
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
S CI TK 131
S d u k
N
C
72.101.982.668
Ghi C cc TK, i ng n
vi TK ny
Thng 6
Cng
511
61.135.004.850
3331
6.113.500.485
Pht sinh N
67.248.505.335
Pht sinh C
73.505.052.476
S d cui k N
65.845.435.527
C
1.1.2 Hch ton doanh thu ni b
a. Ti khon s dng
TK 512 Doanh thu ni b
TK 5121 Doanh thu xi mng sn xut tiu th ni b
TK 5122 Doanh thu xi mng gia cng tiu th ni b
TK 5123 Doanh thu dch v ni b
b. Chng t, s sch k ton s dng
Ha n GTGT
S chi tit TK 512
Nht k chng t ghi c TK 512
S ci TK 512
c. Phng php hch ton
Hng thng, Cng ty C phn xi mng Hi Vn p dng chnh bn hng theo
hnh thc h tr khch hng ca mnh bng cc chnh sch h tr chi ph bn hng, h
tr tiu th thng qua cc mc sn lng m chnh sch cng ty a ra. Sau mt thng,
k ton s cn c vo sn lng m khch hng thc nhn trong thng trc tnh
ch m khch hng c h tr. Phn khch hng c h tr s c quy ra xi
mng v c nhn vo thng tip theo ca thng c ly sn lng lm cn c tnh
h tr.
Trang: 43
Ngy 15/6/2011 xut bn cho cng ty TNHH Duy Thnh theo ha n GTGT s
0001012, bao gm xi mng Hi vn PCB40 bao, s lng 20 tn, n gi cha thu
1.150.000 /tn. (trong 15.5 tn l hng c h tr tiu th ca thng 5/2011).
Cng ty C Phn Xi Mng Hi Vn
a ch: 65 Nguyn Vn C, Lin Chiu, TP
N
in Thoi: 0511.3842529 Fax: 0511.3842441
HA N GI TR GIA TNG
Lin 2: (giao khch hng)
Ngy 15 thng 6 nm 2011
Mu s:
01GTKT3/001
K hiu:
HV/11P
S: 0001052
n v
tnh
C
tn
S
lng
1
15.5
n gi
2
1.150.000
Ngi giao
(k, h tn)
Nguyn Th
Hng
Thnh tin
3=1x2
17.825.000
17.825.000
1.782.500
19.607.500
K ton trng
(k, h tn)
Th trng
n v
(k, h tn)
PGD KD
Nguyn Ha
Nam
Trang: 44
thng trc) nn phn chi ph ny c hch ton vo TK 641- chi ph bn hng. Khi
nhp ha n, ti phn m nhp xut ta nhp vo TK 641. Phn mm s t ng cp
nht s liu vo cc s chi tit v s tng hp c lin quan.
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
S CHI TIT TI KHON
T ngy 01/06 n ngy 30/06/2011
DMTK: 5121- Doanh thu xi mng sn xut tiu th ni b
D u k
Pht sinh trong k
D cui k
Chng t
S
Ngy
0001052
0001057
844.978.548
844.978.548
Din gii
TK
641
641
S tin
N
C
17.825.000
8.928.182
Tn tk N
Tin mt
Tin gi ngn hng
.
Chi ph bn hng
Cng
Ngi ghi s
C512
844.978.548
844.978.548
K ton trng
..
Tng cng
844.978.548
844.978.548
Ngy 30 thng 06 nm 2011
Gim c
Trang: 45
Ghi C cc TK, i ng n
vi TK 511
911
Pht sinh N
Pht sinh C
S d cui k N
C
Thng 6
844.978.548
844.978.548
844.978.548
Cng
Ngi ghi s
K ton trng
(k, ghi r h tn)
(k, ghi r h tn)
1.2 Hch ton gi vn
a. Ti khon s dng
TK 632 Gi vn hng bn
TK 6321 Gi vn xi mng sn xut
TK 6322 Gi vn xi mng gia cng
TK 6323 Ga vn dch v
TK 6325 Gi vn tiu th xi mng gia cng
b. Chng t, s sch k ton s dng
Ha n GTGT
Phiu xut kho
Th kho
S chi tt TK 632
S ci TK 632
c. Phng php hch ton
Cng Ty hch ton hng tn kho theo phng php k khai thng xuyn v xc
nh gi hng xut kho theo phng php nhp trc xut trc.
SVTH: Hunh Th Khnh Trinh
Trang: 46
TT
Ngi mua
hng
(K, h tn)
Th kho
(K, h
tn)
Ph trch cung
tiu
Thnh tin
3
49.680.000
49.680.000
K ton trng
Gim c
(K, h tn)
(K, h tn)
(K, h tn)
kho, th kho s dng th kho ghi chp phn nh hng ngy tnh hnh nhp,
xut, tn kho hng ho. Mi th kho c m cho mt loi mt hng xi mng theo
di v mt hin vt.
n v: Cng ty CP Xi mng Hi Vn
SVTH: Hunh Th Khnh Trinh
Trang: 47
01/06/2011
02/06/2011
02/06/2011
02/06/2011
S hiu CT
N
X
01
01
02
03
Din gii
Nhp
S lng
Xut
46
76
35
18
...........
....
......
Tn
168
122
198
163
145
....
71.8
Th kho
K ton trng
(K, h tn)
(K, h tn)
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
S CHI TIT TI KHON
T ngy 01/06 n ngy 30/06/2011
SVTH: Hunh Th Khnh Trinh
Trang: 48
42.207.414.013 42.207.414.013
Chng t
S
Ngy
Din gii
0000604 01/06 Xut bn Cty TNHH Ct Khi
0000605 01/06 Xut bn cty Cp Thin Hong Long
0000606 01/06 Xut bn DNTN Tuyt Sng
.
S tin
TK
N
C
155
49.680.000
155
101.830.820
155
64.317.267
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
S CHI TIT TI KHON
T ngy 01/06 n ngy 30/06/2011
DMTK: TK 6322-Ga vn xi mng gia cng
D u k
Pht sinh trong k
D cui k
3.386.975.712
3.386.975.712
Chng t
S
Ngy
Din gii
0001203 05/06 Xut XM Hong Thch
0001204 07/06 Xut XM Hong Thch
TK
156
156
S tin
N
15.832.727
20.356.364
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
S CHI TIT TI KHON
T ngy 01/06 n ngy 30/06/2011
SVTH: Hunh Th Khnh Trinh
Trang: 49
D u k
Pht sinh trong k
D cui k
8.314.734.098
8.314.734.098
Chng t
S
Ngy
Din gii
0000774 03/06 Xut bn Cty TNHH Ct Khi
0000826 03/06 Xut bn Cty TNHH Ngc V
TK
156
156
S tin
N
C
9.127.273
23.959.090
.
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
S CI TK 632
S d u k
N
C
Thng 6
42.207.414.013
11.701.709.510
53.909.123.523
53.909.123.523
K ton trng
(k, ghi r h tn)
Cng
Trang: 50
Mu s:
Trang: 51
STT
Tn hng ha, dch v
A
B
1 Vn chuyn bao b xi mng
n
v
tnh
C
tn
S
lng
1
12
n gi
2
250.000
Thnh tin
3=1x2
3.000.000
3.000.000
300.000
3.300.000
Th trng n v
(k, ghi r h tn)
Nguyn Phc
Hnh
S:875
N TK 6416
C TK 111
Trang: 52
K ton
Ngi lp phiu
(k, h tn)
(k, h tn)
1.476.040.449
1.476.040.449
Chng t
S
Ngy
Din gii
PC854 17/06 Chi tin bc xp cho cng nhn
0000489 20/06 Tin vn chuyn bao b xi mng
. .
S tin
TK
N
C
111
750.000
111
3.000.000
Trang: 53
D u k
Pht sinh trong k
D cui k
Chng t
S
Ngy
PC75 03/06
PC 854 17/06
0000489 20/06
0000489 20/06
.
N
648.183.492
1.908.720.043
467.705.917
Din gii
Chi hc ph
Ngi ghi s
(k, ghi r h tn)
K ton trng
(k, ghi r h tn)
C
2.089.197.618
TK
6427
..
6416
6416
1331
S tin
N
C
1.800.000
750.000
3.000.000
300.000
Trang: 54
Cc nghip v lin quan n chi ph bn hng c tp hp vo bng k s 05, i ng N TK 641 v ghi C cc TK lin quan.
BNG K S 05
Ghi N TK 641
Thng 06 nm 2011
TT
Ngy
thng
01/6
02/6
111
112
152
153
23.378.400
214
242
334
411.434.859
23.450.000
338
512
tng
214.560.000
649.373.259
12.130.679
25.364.152
60.944.831
15.789.364
1.110.299.565
15/6
20/6
cng
16.478.920
3.300.000
..
498.645.565
25.748.620
78.253.664
759.693.276
214.335.721
15.274.350
15.274.350
640.352.217
59.464.242
375.898.351
411.434.859
337.042.667
974.253.276
214.335.721
844.978.548
4.356.405.446
tn tk n
xc nh kqkd
cng
6411
1.188.588.997
1.188.588.997
Ngi ghi s
(k, ghi r h tn)
6412
59.464.242
59.464.242
K ton trng
(k, ghi r h tn)
6413
375.898.351
375.898.351
6414
411.434.859
411.434.859
6415
6416
1.476.040.449
1.476.040.449
6418
844.978.548
844.978.548
Trang: 55
tng
4.356.405.446
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
S CI TK 641
S d u k
N
C
Ghi C cc TK
111 (NKCT s 01)
112 (NKCT s 02)
152 (NKCT s 07)
153 (NKCT s 07)
214 (NKCT s 07)
242 (NKCT s 07)
334 (NKCT s 07)
338 (NKCT s 10)
512 (NKCT s 08)
Pht sinh N
Pht sinh C
D N cui k
D C cui k
...
Thng 6
...
498.645.565
640.352.217
59.464.242
375.898.351
411.434.859
337.042.667
97.425.276
214.335.721
844.978.548
4.356.405.446
4.356.405.446
Ngi ghi s
K ton trng
(k, ghi r h tn)
(k, ghi r h tn)
2.2 Hch ton chi ph qun l
a. Ti khon s dng
Chi ph qun l doanh nghip gm cc chi ph khu hao ti sn c nh, in
nc, in thoi ... phc v cho qun l.
Ti khon s dng 642 - chi ph qun l doanh nghip. Cng ty s dng cc ti
khon chi tit tng t nh h thng ti khon theo quy nh ca B Ti Chnh.
Tk 642 chi ph qun l
Tk 6421 chi ph nhn vin qun l
Tk 6422 chi ph vt liu qun l
Tk 6423 chi ph dng vn phng
Tk 6424 chi ph khu hao TSC
Trang: 56
S:875
N TK 6416
C TK 111
K ton
Ngi lp phiu
(k, h tn)
(k, h tn)
Trang: 57
K ton chi ph vo mc k ton tin mt, tin gi v tin vay/ cp nht d liu/
phiu chi nhp d liu phn mm phn nh vo s chi tit TK 642 v s chi tit TK
111, ng thi vo bng k TK 642.
S chi tit 6427 phn nh cc khon chi ph qun l doanh nghip m Cng Ty
phi mua ngoi nh in, nc, in thoi, chi ph o to...
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
S CHI TIT TI KHON
T ngy 01/06 n ngy 30/06/2011
DMTK: 6427- Chi ph dch v mua ngoi.
N
D u k
Pht sinh trong k
D cui k
Chng t
S
Ngy
PC75 03/06
PC76 03/06
..
PC 89 06/09
.
822.133.600
Din gii
Chi hc ph
Chi tu xe cng tc
Chi tip khch
Ngi ghi s
(k, ghi r h tn)
K ton trng
(k, ghi r h tn)
822.133.600
S tin
TK
N
C
111
1.800.000
111
2.000.000
111
1.551.819
Tng t, Cn c vo bng tnh lng, bng tnh khu hao TSC k ton chi
ph cp nht d liu vo s chi tit TK 6421- Chi ph nhn vin, TK 6424- Chi ph
khu hao TSC tng t nh trn.
Trang: 58
Cc nghip v lin quan n chi ph bn hng c tp hp vo cc bng k, i ng N TK 641 v ghi C cc TK lin quan.
BNG K S 05
Ghi N TK 642
Thng 06 nm 2011
ST
T
1
2
Ngy
thng
111
03/06
06/06
..
1.800.000
152
27.812.58
0
153
214
685.724.76
5
338
652.559.25
0
715.337.345
511.434.85
9
47.273.52
0
138.080.71
3
tng
311.530.825
18.940.255
354.825.00
0
334
278.980.82
5
32.550.000
14/06
cng
112
685.724.76
5
511.434.85
9
144.250.85
8
674.625.972
144.250.85 2.534.148.96
8
5
911
tn tk n
xc nh kqkd
cng
6421
6422
6423
6424
655.685.717 47.273.520 138.080.713 685.724.765
655.685.717 47.273.520 138.080.713 685.724.765
Ngi ghi s
(k, ghi r h tn)
SVTH: Hunh Th Khnh Trinh
K ton trng
(k, ghi r h tn)
6425
0
6426
6427
6428
822.133.600 185.250.650
0 822.133.600 185.250.650
tng
2.534.148.965
Ghi C cc TK
111 (NKCT s 01)
112 (NKCT s 02)
152 (NKCT s 07)
153 (NKCT s 07)
214 (NKCT s 07)
334 (NKCT s 07)
338 (NKCT s 10)
Pht sinh N
Pht sinh C
D N cui k
D c cui k
Ngi ghi s
(k, ghi r h tn)
...
K ton trng
(k, ghi r h tn)
Thng 6
...
354.825.000
652.559.250
47.273.520
138.080.713
685.724.765
511.434.859
144.250.858
2.534.148.965
2.534.148.965
Trang: 60
Kim sot
Gim c
Trang: 61
Sau khi nhp d liu, phn mm s th hin cc khon li ny trn s chi tit ti
khon 515.
S chi tit ti khon 515 phn nh cc khon li ngn hng v tin gi v li do
cc n v khc vay Cng Ty.
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
S CHI TIT TK 515
T ngy 01/06 n ngy 30/06/2011
DMTK: 515- Doanh thu hot ng ti chnh
D u k
Pht sinh trong k
D cui k
37.452.786
37.452.786
Chng t
S tin
S
Ngy
Din gii
TK N
C
GBC 30/06 Li tin gi NH CT
112
564.774
GBC 30/06 Li tin gi NH u t
112
724.305
GBC 30/06 Li tin gi NH Vietcombank
112
209.250
GBC 30/06 Li tin gi NH Hng hi
112
313.407
.
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
NHT K CHNG T S 8
Ghi c TK 515
Thng 06 nm 2011
Stt
1
2
3
4
TK
n
111
112
131
..
Tn tk N
Tin mt
Tin gi ngn hng
Phi thu khch hng
Cng
Ngi ghi s
(k, ghi r h tn)
C512
37.452.786
37.452.786
K ton trng
(k, ghi r h tn)
..
Tng cng
37.452.786
37.452.786
Ngy 30 thng 06 nm 2011
Gim c
(k, ghi r h tn)
Trang: 62
Ghi C cc TK
911
Pht sinh N
Pht sinh C
D N cui k
D C cui k
...
Thng 6
...
37.452.786
37.452.786
37.452.786
Ngi ghi s
K ton trng
(k, ghi r h tn)
(k, ghi r h tn)
2.4 Hch ton chi ph ti chnh
a. Ti khon s dng
Chi ph hot ng ti chnh cng ty ch yu l cc khon chi ph li tin vay,
cc khon l do du t, chit khu thanh ton cho ngi mua, chi ph li k cc ca
cc n v khch hng.
TK 635 Chi ph hot ng ti chnh
b. Chng t, s sch k ton s dng
Phiu chi, giy bo N ca ngn hng
S chi tit TK 635, S chi tit TK 111, 112
c. Phng php hch ton
Ngy 26 thng 06, Tr li vay cho ngn hng TMCP Hng hi theo kh c
nhn n s 0012 27/03/ HK-HC, s tin 2.835.417, tr bng chuyn khon.
Cn c vo kh c nhn n s 0012 2/03/ HK-HC, k ton vit y nhim chi
v phn nh chi ph li vay.
Kh c nhn n c mu sau
Trang: 63
L Xun Hnh
n v nhn tin
K ton
Gim c
Trang: 64
Khi giao y nhim chi cho nhn vin giao dich ca ngn hng, nhn vin giao
dch s thc hin thao tc trn my thu li vay v in chng t cho cng ty Hi Vn,
cn c vo y nhim chi c ngn hng in v giy bo n ca ngn hng v khon
li ny k ton chi ph, thanh ton s nhp d liu phn nh vo cc s chi tit 635Doanh thu hot ng ti chnh phn Li tin vay ny
K ton chi ph vo mc k ton tin mt, tin gi v tin vay/ cp nhht d
liu/ giy bo c nhp d liu.
Sau khi nhp d liu, phn mm s th hin cc khon li vay ny trn s chi tit ti
khon 635
S CHI TIT TK 635
T ngy 01/06 n ngy 30/06/2011
DMTK:635- Chi ph hot ng ti chnh
N
D u k
Pht sinh trong k
D cui k
353.656.023 353.656.023
Chng t
S
Ngy
S tin
N
C
Din gii
TK
Li tin vay kh c 0012
GBN 30/06 02/03 HK-HC NH hng hi
112
2.835.417
GBN 30/06 Li tin vay NH u t
112
7.826.389
BK 30/06 Tin li k cuc ca khch hng
131
204.862.147
.
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
NHT K CHNG T S 8
Ghi c TK 635
Thng 06 nm 2011
TK
Stt n
Tn tk N
1 911 Xc nh kqkd
..
Cng
Ngi ghi s
C635
353.656.023
353.656.023
K ton trng
..
Tng cng
353.656.023
353.656.023
Ngy 30 thng 06 nm 2011
Gim c
Trang: 65
Ghi C cc TK
112 (NKCT s 02)
Pht sinh N
Pht sinh C
D N cui k
D C cui k
...
Thng 6
...
353.656.023
353.656.023
353.656.023
Ngi ghi s
K ton trng
(k, ghi r h tn)
(k, ghi r h tn)
2.5 Hch ton thu nhp khc
Trong thng 06 nm 2011 ti cng ty khng pht sinh cc nghip v lin quan
n thu nhp khc
2.6 Hch ton chi ph khc
Trong thng 06 nm 2011 ti cng ty khng pht sinh cc nghip v lin quan
n chi ph khc
2.7 Hch ton xc nh kt qu kinh doanh
a. Ti khon s dng
TK 911- Xc nh kt qu kinh doanh.
b. Chng t, s sch k ton s dng
S chi tit TK 911.
S Ci TK 911
c. Phng php hch ton
Cui qu, k ton tng hp s tin hnh bt ton kt chuyn doanh thu, chi ph
vo TK 911- Xc nh kt qu kinh doanh.
Trang: 66
Cc k ton ca tng phn hnh s thc hin thao tc kt chuyn vo cui thng.
K ton vo mc k ton tng hp/ cp nht d liu/ bt ton kt chuyn t ng
kt chuyn s liu doanh thu, chi ph sang TK 911 xc nh kt qu kinh doanh.
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
S CHI TIT TK 911
DMTK: 911- Xc nh kt qu kinh doanh
T ngy 01/06 n ngy 30/06/2011
N
D u k
Pht sinh trong k
D cui k
62.017.436.184 62.017.436.184
Chng t
S Ngy
Din gii
Kt chuyn doanh thu bn
30/06 hng v cung cp dch v
TK
S tin
N
511
61.135.004.850
512
844.978.548
632
53.909.123.523
641
4.356.405.446
642
2.534.148.965
711
811
821
216.025.557
421
648.076.670
515
635
37.452.786
353.656.023
0
Trang: 67
n v: Cng ty CP Xi mng Hi Vn
a Ch: 65 Nguyn Vn C - Lin Chiu - N
NHT K CHNG T S 8
Ghi c TK 911
Thng 06 nm 2011
Stt
TK
n
Tn TK N
911 Xc nh kqkd
Cng
632
53.909.123.523
53.909.123.523
641
4.356.405.446
4.356.405.446
Ngi ghi s
Din gii
S d u thng
C
821
Tng cng
216.025.557 62.017.436.184
216.025.557 62.017.436.184
Gim c
(k,
ghi
(k, ghi r h tn)
NHT K CHNG T S 10
Ghi c TK 421
Thng 06 nm 2011
N
1 K trc chuyn sang
2 Tm trch lp cc qu
3 Kt chuyn li
Tng cng
635
811
353.656.023
0
353.656.023
0
st
t
642
2.534.148.965
2.534.148.965
tn)
S d cui
thng
N
806.199.736
337.816.000
0 806.199.736
337.816.000
250.750.000
250.750.000
588.566.000
588.566.000
648.076.670
648.076.670
648.076.670
648.076.670
865.710.406
Trang: 68
Ngi ghi s
(k, ghi r h tn)
ton
Gim c
(k, ghi r h tn)
Trang: 69
trng
(k, ghi r h tn)
Ghi C cc TK
632
641
642
635
811
821
421
...
Pht sinh N
Pht sinh C
D N cui k
D C cui k
Ngi ghi s
(k, ghi r h tn)
K ton trng
(k, ghi r h tn)
Thng 6
...
53.909.123.523
4.356.405.446
2.534.148.965
353.656.023
0
216.025.557
648.076.670
62.017.436.184
62.017.436.184
Mu s B 02A-DN
Trang: 70
STT
CH TIU
1 Doanh thu bn hng v cung cp dch v
2 Cc khon gim tr
Doanh thu thun t bn hng v cung
3 cp DV
4 Gi vn hng bn
5 Li nhun gp t bn hng v CCDV
6 Doanh thu t hot ng ti chnh
7 Chi ph ti chnh
- Bao gm: chi ph li vay
8 Chi ph bn hng
9 Chi ph qun l doanh nghip
10 Li nhun thun t hot ng k/doanh
11 Thu nhp khc
12 Chi ph khc
13 Li nhun khc
14 Tng li nhun k ton trc thu
15 Chi ph thu thu nhp hin hnh
16 Chi ph thu thu nhp hon li
17 Li nhun sau thu thu nhp DN
18 Li c bn trn c phiu (/CP)
M THUYT
S
MINH
1
VI.25
2
10
11
20
21
22
23
24
25
30
31
32
40
50
51
52
60
70
VI.27
VI.26
VI.28
VI.30
VI.30
Thng 06
61.979.983.398
0
61.979.983.398
53.909.123.523
8.070.859.875
37.452.786
353.656.023
353.656.023
4.356.405.446
2.534.148.965
864.102.227
0
0
0
864.102.227
216.025.557
0
648.076.670
Trang: 71
Trang: 72
cng mt mng cng vic nht nh. Chnh s phn cng trch nhim r rng to
nn s chuyn mn ha trong cng tc k ton, trnh chng cho cng vic t nng
cao hiu qu ca cng tc k ton cng nh cng tc qun l.
+ V h thng ti khon v chng t s sch:
Ch chng t k ton c Cng ty chp hnh nghim chnh, theo ng quy
nh v hng dn ca B ti chnh. Qu trnh lun chuyn chng t u c kim tra
cht ch. Chng t c lu tr an ton v mang tnh php l cao, rt thun tin cho
vic kim tra.
Cng ty p dng hnh thc k ton Nht k Chng T, rt ph hp i vi mt
doanh nghip c quy m ln.
H thng ti khon s dng ghi chp hp l, m bo ng v y theo quy
nh ca Nh nc, gip cho vic theo di c d dng. Vic phn nh trn cc ti
khon chi tit gip cho nh qun tr nm bt c tnh hnh tiu th mt cch c th.
II. Nhc im
- V tnh hnh tiu th:
Hin nay trn th trng c rt nhiu mt hng xi mng ang cnh tranh rt gay
gt vi Xi mng Hi Vn nh Xi mng Hong Thch, Xi mng Hong Mai, Xi mng
Phc Sn, Xi Mng Chinfon... y l nhng tr ngi rt ln i vi Cng ty. Cho nn
Cng ty cn c nhng bin php thc y hn na tnh hnh tiu th hng ha.
Cng Ty c mt s lng khch hng rt ln nn vic qun l cng n l rt cn
thit m bo c vic thu hi cng n c nhanh chng v kp thi, trnh
tnh trng cng n ng gy tn tht cho Cng ty l mt kh khn ln trong vic a
ra cc chnh sch h tr tiu th ca cng ty.
- V t chc cng tc k ton:
Cng tc k ton tuy gn nh nhng vn cn c nhiu im bt hp l.
+ V cng tc k ton doanh thu:
Doanh thu bn hng v cung cp dch v cha c phn nh chi tit cho tng
loi mt hng m ch c phn nh thng qua cc TK cp 2
TK 5111 - Doanh thu xi mng sn xut tiu th
TK 5112 - Doanh thu xi mng gia cng
TK 5113 - Doanh thu cung cp dch v
TK 5114 Doanh thu tr cp, tr gi
SVTH: Hunh Th Khnh Trinh
Trang: 73
Trang: 74
Trang: 75
Trang: 76
Chi ph qun l doanh nghip cng tin hnh phn b cho mt hng xi mng sn
xut v xi mng gia cng tng t nh chi ph bn hng.
Chi ph bn hng phn b trong thng 6/2011 nh sau:
4.356.405.446
Chi ph bn hng phn
X
48.940.078.490
b cho xi mng sn xut =
61.979.983.398
=
Chi ph bn hng phn
=
b cho xi mng gia cng
=
Chi ph bn hng phn
=
b cho xi mng gia
cng tiu th
=
3.439.865.789
4.356.405.446
X X
4.566.448.486
8.473.456.422
61.979.983.398
320.963.317
4.356.405.446
61.979.983.398
595.576.340
2.000.991.973
2.534.148.965
=
SVTH: Hunh Th Khnh Trinh
61.979.983.398
X X
4.566.448.486
186.706.418
Trang: 77
=
=
2.534.148.965
61.979.983.398
8.473.456.422
346.450.574
4.356.405.446
3.439.865.789
320.963.317
595.576.340
C. Chi ph QLDN
2.534.148.965
2.000.991.973
186.706.418
346.450.574
LI KT
Kinh t ca mt nc pht trin khi v ch khi cc doanh nghip trong nc kinh
doanh c hiu qu. bit c doanh nghip kinh doanh c hiu qu hay khng th
phi phn tch cc thng tin v k ton, c bit l thng tin k ton trong qu trnh tiu
th hng ha, sn phm v xc nh kt qu kinh doanh. Da vo cc thng tin m
SVTH: Hunh Th Khnh Trinh
Trang: 78
Trang: 79
NHN XT CA N V THC TP
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