Bo co thc tp

Li ni u
Trong nn kinh t th trng, cc doanh nghip mun tn
ti v pht trin nht nh phi c phng hng sn xut kinh
doanh t hiu qu kinh t. Mt quy lut tt yu trong nn
kinh t th trng l cnh tranh. Lm th no ng vng c trn th trng, p ng mt phn nhu cu ca th trng vi
sn phm c cht lng cao v gi thnh h. Chnh v vy cc
doanh nghip sn xut phi gim st cht ch t khu u tin
n khu cui cng ca qu trnh ti sn xut, tc l t khi
tm ngun thu mua vt liu n khi tm c th trng n
tiu th sn phm m bo c vic bo ton, tng nhanh
tc chu chuyn vn, thc hin ngha v vi ngn sch Nh
nc, ci thin i sng cho ngi lao ng v doanh nghip c
li nhun tch lu, m rng sn xut.
thc hin c iu doanh nghip phi tin hnh
ng b cc bin php qun l mi yu t lin quan ti sn xut
kinh doanh. Hch ton k ton l cng c quan trng khng th
thiu tin hnh qun l cc hot ng kinh t, kim tra
vic s dng ti sn , vt t, tin vn nhm bo m tnh nng
ng,sng to, t ch trong sn xut kinh doanh, tnh ton v
xc nh hiu qu sn xut kinh doanh.
Chi ph vt liu chim t l trng khng nh trong gi
thnh sn phm . V vy,vic t chc hch ton vt liu l
khng th thiu c v phi m bo c ba yu cu c bn
ca cng tc hch ton : chnh xc - kp thi - ton din.

1
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Hch ton vt liu c m bo c tt c th s m bo

cho vic cung cp nguyn liu vt liu, cng c dng c kp
thi v ng b cho nhu cu ca sn xut, kim tra v gim st
cht ch vic chp hnh cc nh mc s dng vt liu,
nguyn liu, cng c dng c, ngn chn kp thi cc hin tng
lng ph vt liu trong sn xut gp phn gim chi ph, nng
cao hiu qu s dng vn, h gi thnh sn phm , nng cao li
nhun, tit kim lao ng cho doanh nghip.
Cng ty TNHH k thut Phng Hng l mt doanh nghip t
nhn quy m sn xut nh nghnh ngh sn xut chnh l sn
xut, ch to cc sn phm khun mu v cc sn phm c lin
quan n khun mu. Sau mt thi gian i su tm hiu hot
ng ca Cng ty ti nhn thy c s quan trng ca vt liu,
cng c dng c vi qu trnh sn xut kinh doanh s cn thit
phi qun l vt liu nhm p ng kp thi, nhu cu vt liu
phc v sn xut.
Nhn thy c nhng kh khn tn ti trong vic qun l
v s dng nguyn liu , vt liu, cng c dng c v nht l
bo m ngun vn lu ng cho vic d tr ti sn lu ng
Cng ty. Nhn thc cng tc hch ton vt liu, cng c dng c
ng vai tr quan trng trong Cng ty trong ton b cng tc
hch ton k ton. c s gip nhit tnh ca c gio
Nguyn Th Vn v cc cn b k ton Cng ty ni ti thc
tp em mnh dn i su nghin cu chuyn Hch ton
vt liu, cng c dng c ca doanh nghip sn xut.
Cng ty TNHH k thut Phng Hng.
Ni dung bo co thc tp tt nghip :
2
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Phn I : Gii thiu v Cng ty TNHH k thut Phng Hng.

Phn II : L lun chung v t chc hch ton k ton nguyn
liu vt liu, cng c dng c trong doanh nghip sn xut.
Phn III: T chc hch ton cng tc k ton nguyn liu, cng
c dng c ti Cng c dng c ti Cng ty TNHH k thut Phng
Hng.
Phn IV: Nhng nh gi v kt lun chung v cng tc hch
ton k ton nguyn liu, cng c Cng ty TNHH k thut
Phng Hng.
Do thi gian thc tp c hn, vi nhn thc cn nhiu hn
ch nn bo co thc tp tt nghip chc chn khng trnh
khi thiu st. Em rt mong v xin trn thnh cm n s ng
gp kin ca cc thy c gio v anh ch trong Cng ty
bo co c hon thin hn.
Em xin chn thnh cm n .!

Phn I
Gii thiu v cng ty TNHH k thut phng Hng
i ch : 255& 366 Tam Trinh , Hong Mai , HN
Tel : 6450498
I/ Qu trnh hnh thnh v pht trin ca cng ty
+

V tr a l v iu kin kinh t x hi cho php ra

i cng ty

3
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Cng ty TNHH k thut Phng Hng l mt cng ty t nhn

nm trn trc ng giao thng chnh ca qun Hong Mai.
- Pha bc gip vi Cng ty TNHH Hong H.
- Pha ty gip vi UBNN qun Hong Mai.
- Pha ng gip vi cng an qun Hong Mai.
- Pha nam gip vi trng

cao ng k thut cng

nghip1.
Do nm trn a bn thnh ph HN li ngay bn l ng giao
thng chnh , nn thun tin cho vic tip cn th trng ,
thun tin cho cng tc vn chuyn nguyn vt liu v sn
phm i tiu th.
+ C s php l thnh cng ty TNHH k thut Phng Hng
Theo quyt nh s 0102002771 ngy 07 thng 6 nm
2001 cng ty TNHH k thut Phng Hng ra i .
Cng ty ra i vi ngnh ngh sn xut chnh l sn xut
khun mu
Cng ty xy dng v thc hin y cc k hoch sn
xut kinh doanh , khng ngng m rng nhu cu ngy cng cao
v khoa hc cng ngh . Ch ng tm bn hng trong v
ngoi nc m rng th trng.
1/ Qu trnh pht trin ca Cng ty TNHH k thut Phng
Hng.
Tin thn l 1 phng thit k khun mu khng c thit
b ch to ra i 1997 vi mc tiu cung cp dch v thit k
ch to khun mu cho cc khch hng H Ni.

4
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Trong nm 1998 phng thit k khun mu trch li

u t m rng sn xut bng vic xy dng 1 xng c kh
ch to quy m nh.
Sau 2 nm lin tc pht trin do nhu cu ca vic sn
xut kinh doanh thng 6 nm 2001 xng c kh ch to chnh
thc tr thnh Cng ty TNHH k thut Phng Hng ngy nay vi
cc chc nng : thit k, ch to v kinh doanh cc sn
phm khun mu, cng nh cc sn phm c lin quan n
khun mu.
Cho n nay cng ty TNHH k thut Phng Hng c hai
xng thit k ch to khun ( mt xng khun nha v mt xng khun xp ) vi tng din tch lm vic trn 600m2 c a
bn 255&366 Tam Trinh, Hong Mai, HN.
Trang thit b my mc ca Cng ty hin nay:
1) My phay

05 ci

2) My phay vn nng

02 ci

3) My xung in

4) My ct dy

01 ci
:

01 ci

5) My tin

01 ci

6) My khoan

03 ci

7) My EDM
8) My mi phng

01 ci
:

01 ci .

V cc my mc thit b ph, cng c dng c khc. Ngoi ra,

vi s hp tc cht ch vi cc i tc trong nc v Cng ty I & D MouldManfacturing Pte. Ltd( Singapore), Cng ty hon ton c
nng lc thit k v ch to khun mu c yu cu k thut
cao v phc tp.
5
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Cc khch hng ch yu trong thi gian qua:

1) Cng ty c phn nha Hanel.
2) Cng ty c phn Sao Mai ( B Quc Phng).
3) Cng ty Mount tech ( 100% vn ca c).
4) Cng ty SXv KD ga Hi ( Lin doanh i Loan).
5) Cng ty thit b v sn phm an ton Protec( 100%
vn ca M).
6) Cng ty o lng in (Tng cng ty in lc ).
7) Cng ty nha v in lnh Ho Pht.
8) Cng ty MatsushitaVit Nam.
9) Cng ty TNHH Nguyn Thng......
Mt s khun mu tiu biu cung cp :
+ Cc khun mu xp cho cc sn phm : ti vi, t lnh, n
hnh, bp ga............ca cc Cng ty LG, Deawoo, Hanel,
Matsusita....
+ Cc khun mu ch to m bo him xe my.
+ B khun mu sn phm nha.
+ B khun mu v sn phm nha ( Np y k thut cho
bnh cha ho cht ).
+ B khun mu ch to bnh rng.
Ngoi vic thit k ch to khun mu, Cng ty cn cung cp
cc dch v khc: cc sn phm m EPS ( xp hnh ) en,
trng, cc sn phm nha chuyn dng c yu cu k thut
cao, dch v sa cha khun mu.
Qua bn nm pht trin ton th Cng ty c nhng n
lc ng khch l. C s vt cht ngy cng c nng cao i
sng ca cn b cng nhn vin ngy cng c ci thin bng
6
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

s c gng ca chnh mnh cng s quan tm ca Gim c.

4 nm pht trin Cng ty tri qua nhng bc thng trm v
gt hi c khng t thnh cng. n nay di s lnh o ca
Gim c Cng ty 1 doanh nghip c uy tn trn th trng
trong nc v ang dn bt nhp vi th trng quc t v trnh
khoa hc cng ngh , trang b k thut .....
2/ M hnh ca Cng ty TNHH k thut Phng H ng hnh
thc vn v lnh vc kinh doanh.
+ M hnh ca Cng ty
Cng ty TNHH k thut Phng Hng l mt doanh nghip
nh . n nay (15/6/2005) ton th Cng ty c 41 cng nhn
vin
- Hnh thc s hu vn : t c ( t cung t cp )
- Lnh vc kinh doanh
Cng ty TNHH k thut Phng Hng thuc lnh vc sn xut
cng nghip v vic mua nguyn vt liu v s dng lao ng
v sn phm hon thnh l thuc ngnh cng nghip . Ngnh
sn xut chnh l sn xut khun mu ( thit k , ch to sn
xut v kinh doanh cc sn phm khun mu cng nh cc sn
phm c lin quan n khun mu.
3/ T chc b my ca Cng ty
Vi phng chm cht lng l trn ht v yu t con ngi l
quyt nh i ng k thut ca Cng ty c o to chuyn
su v c kh v khun mu phn ln tt nghip cao ng
, i hc v hu ht c kinh nghim lm vic trn 5 nm trong
lnh vc c kh ch to. i a s cng nhn vin k thut ny
gn b cng Cng ty t nhng ngy u thnh lp.
7
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Hin ti i ng cn b cng nhn vin thng xuyn l :

+ 02 K s
+ 31 K thut vin Vit Nam
+ 1 K thut t nc ngoi
+
3 K ton , 1 nhn vin

Chim 5%
Chim 75%
Chim 2,5%
Chim 10%

vn phng

Chim 7,5%

+ 3 lao ng ph thng
Vi i ng lao ng nu trn cho thy lao ng ca Cng
ty ch yu l lao ng nam. iu ny cng d hiu bi v
ngnh sn xut chnh l khun mu l sn phm ca ngnh c
kh ch to . Lc lng lao ng tuy t so vi mt s cng ty khc
nhng lao ng y c tay ngh m i a s qua trng
lp o to chuyn nghip.
b) Thu nhp ca lao ng ti Cng ty
Tng qu lng ca doanh nghip trong nm 2003 l
750.250.000 v nm 2004 l 820.130.000 .
Tin lng bnh qun ca mt lao ng

khong

1.700.000.Vi thu nhp nh trn p ng c nhu cu sinh hot

ca cn b cng nhn vin, to cho ngi lao ng yn tm
trong cng tc , sng to trong cng vic, c iu kin hc
hi thm. Chnh v th m tay ngh ca cng nhn ngy cng
c nng cao. C c thnh tch ni trn khng th ph nhn
vai tr ca lnh o cng vi s cn c, nghim tc, nhit tnh,
sng to ca cn b cng nhn vin Cng ty.
C) C cu t chc ca Cng ty
B my t chc qun l l yu t then cht quyt nh
n s thnh t ca Cng ty . V vy trong thi gian hot
8
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

ng Cng ty khng ngng ci tin b my lm vic theo hng

gn nh, khoa hc. B my qun l c t chc theo chc nng,
trng cc n v c nhim v qun l cc n v mnh, nhn
ch th trc tip ca Gim c v t chc cng vic, bo co
kp thi nhanh chng c hiu qu thc hin trong phm vi
phn cng ph trch.
S b my cng ty TNHH K Thut Phng Hng

- Gim c :

Gim c

L ngi chu trch nhim trc php lut v qu trnh hot

ng ca Cng ty l ngi i din php nhn ca Cng ty
qun l mi mt hot ng ca Cng ty. Cng ty TNHH k thut
Phng
hnh hnh thc Phng
Phng Hng l cng
ty t nhn
vn lk
t c ( vn ca
thut
chnh k
Cng ty l chnh caton
bn thn Gim c) Chnh v th vai tr
ca Gim c l rt quan trng.
xng
- Phng k hnh chnh Phn
:
xp
9
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Phn xng
nha

Bo co thc tp

Ghi chp phn nh 1 cch y chnh mi hot ng sn

xut kinh doanh pht sinh trong Cng ty , phn tch nh gi
tnh hnh ti chnh nhm cung cp thng tin cho Gim c
quyt nh. Phng c trch nhim p dng ng ch k
ton hin hnh v t chc chc nng chng t s sch k ton.
- Phng k thut : chu trch nhim v cng tc k thut
ton Cng ty . Xy dng cc nh mc k thut cho tng mt
hng, thit k bn v theo ng n t hng, qun l in
nng cho ton Cng ty, lp k hoch bo dng v sa cha my
mc theo ng nh k. ng thi kt hp cng phng k ton
trong vn tuyn dng, iu ng nhn s lao ng b
tr phn cng lao ng mt cch hp l c hiu qu.
Ph trch hai phn xng xp v phn xng nha c trch
nhim hng dn ch o cng nhn lm tt trch nhim ca
mnh. B tr cng nhn lm ng cng on trong quy trnh
sn xut, m bo tin cng vic. Qun l hai phn xng
cng nh cng nhn c trch nhim h tr nhau hon thnh
tt k hoch khi cn .
d) Quy trnh sn xut ca Cng ty
Nhn n t hng Thit k bn v theo n t
hng Phn loi v chn la NVL thch hp t chc gia cng
lp ghp kim tra sn phm hon thnh Vn chuyn
T chc lp ghp chy th ti khch hng Sn phm to ra
t khun l sn phm nh mun .Kt thc qu trnh
Quy trnh cng ngh sn xut l mt quy trnh lin tc
c t chc trn dy truyn t ng, khp kn . Mi cn b
cng nhn vin c giao lm nhng cng vic khc nhau ph
10
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

hp vi chuyn mn ca mnh . T vn nguyn vt liu n

khi sn phm hon thnh vn chuyn lp ghp n Cng ty
khch hng . Mi cng on ca quy trnh u c mt mc
quan trng , song cng vic quan trng l thit k bn v
( hoc kim tra li bn v ca khch hng(nu c)) v nu sai
kch thc s khng p ng c cc ch tiu k thut ca sn
phm ,sn phm lm ra s khng p ng c yu cu ca
khch hng . V vy cng on ny cn phi c bit lu .
Chnh v th k s phi c trnh , c tc phong v phi c
thc lm vic.
II/

c im t chc cng tc k ton ca Cng ty.

1. B my k ton ca Cng ty
Hnh thc t chc b my k ton ca Cng ty.

Cng ty TNHH k thut Phng Hng t chc b my k ton theo

phng php tp trung, theo hnh thc ny ton cng ty c mt
phng k ton. Trong cng vic u c t chc ti phng ny
cn cc b phn trc thuc khng t chc b my k ton ring
m ch c nhn vin k ton ghi chp ban u thu nhp,
tng hp kim tra, s l s b chng t ri a ln phng k
ton ca Cng ty theo ng quy nh.

C cu t chc b my k ton ca Cng ty.

Do cng ty t chc b my k ton theo hnh thc tp trung

nn s b my k ton :
S b my k ton ca Cng ty:
K ton trng

11
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2
K ton tin l
K ton tp

ng

hp chi ph v
tnh gi thnh

Th qu

Bo co thc tp

Chc nng nhim v ca tng k ton trong phng k ton :

a) K ton trng :
Ph trch chung chu trch nhim trc Gim c v mi
hot ng ca phng cng nh mi hot ng khc ca Cng ty
c lin quan n vn ti chnh v theo di cc hot ng
ti chnh ca Cng ty. Cng vi phng k thut xem xt vn
tuyn chn nhn s . K ton trng c vai tr quan trng tham
mu cho Gim c trong vn kinh doanh.
+ T chc cng tc k ton thng k trong Cng ty ph
hp vi ch ti chnh ca Nh nc.
+

Thc hin cc chnh sch ch cng tc ti chnh

k ton .
+

Kim tra tnh php l cc loi hp ng k ton

tng hp vn kinh doanh, cc qu Cng ty trc tip kim tra

gim st ch o i vi cc nhn vin trong phng.
b) K ton tin lng :
Nhim v ca k ton tin lng chu trch nhim thanh
ton lng, bo him v cc khon ph cp cho cn b cng
nhn vin trong Cng ty. Lng ca cn b cng nhn vin trong
Cng ty c tr lm 2 k : k 1 - lng c tm ng 1/2 s lng
theo hp ng vo ngy 15 hng thng v n ngy 30 thanh

12
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

ton ton b s lng , ph cp , thng v cc khon ph cp

khc ( nu c ).
C) K ton tp hp chi ph v tnh gi thnh .
thc hin tt , k ton chi ph sn xut v tnh gi
thnh sn phm k ton cn thc hin cc nhim v :
+ Cn c vo c im c th ca Cng ty xc
nh i tng k ton tp hp chi ph v i tng tnh gi
thnh cho ph hp.
+

T chc chi ph sn xut v tnh gi thnh sn phm

cho ph hp vi phng php k ton hng tn kho m Cng

ty chn la.
+

T chc tp hp kim k hoc phn b chi ph sn

xut theo ng i tng, trnh lng ph v s dng nguyn

liu vt liu khng ng mc ch.
+

nh k bo co chi ph sn xut kinh doanh , t chc

phn tch chi ph ti Cng ty

+

Kim k nh ga sn phm d dang tnh gi

thnh sn phm trong k mt cch y v chnh xc.

d) Th qu
C nhim v thc hin cc vn lin quan n tin :
thanh ton cc kho np khc . nh k bo co cho Gim c
v vn thu chi ca Cng ty, n phi tr v phi thu ca
khch hng , phi tr cng nhn vin v cc khon pha tr
phi np khc. Ni chung l c nhim v thu - chi v m bo
tin mt ti qu ca Cng ty.
2) Chnh sch k ton ca Cng ty
2.1 / Ch k ton ca Cng ty.
13
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Cng ty TNHH k thut Phng Hng l mt doanh nghip

nh p dng ch k ton theo Quyt nh s 144 /2001/
Q - BTC ban hnh 21/12/2001 quy nh sa i b sung
ch k ton ca cc doanh nghip va v nh thay th
mt phn quyt nh s 1177 TC / Q/ CKT
2.2/ Nin k ton v n v tin t trong ghi s k
ton Cng ty. thun tin cho vic ghi chp v lp bo co
ti chnh
- Nin k ton Cng ty bt u t ngy 01/1/N v
kt thc l ngy 31/12/ N.
- n v tin t s dng trong Cng ty l tin Vit Nam,
cn cc ngoi t khc u c quy i ra tin Vit Nam
ghi s.
2.3/ Phng php khu hao TSC Cng ty
Hin nay trong ch qun l v s dng TSC quy
nh rt nhiu ch khu hao : khu hao tng hp, khu
hao theo s d gim dn , khu hao tng s, khu hao theo s lng sn phm ......nhng Cng ty p dng theo phng php
khu hao theo thi gian. Theo phng php ny vic khu hao
c tnh nh sau :
NG. TSC
- Mc khu hao hng nm =
TG. s dng
- Mc khu hao nm = NG. TSC x t l khu hao.
2.4/ Phng php hch ton thu GTGT Cng ty

14
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Cng ty TNHH k thut Phng Hng hch ton thu GTGT theo phng php khu tr. Theo phng php ny thu GTGT u vo
c hch ton vo ti khon 133 ( Thu GTGT u vo c
khu tr ) gi tr hng ho, vt t mua vo c thu. Thu GTGT
u ra c coi l khon thu h ngn sch Nh nc v khon l
ph trong doanh thu bn hng.
2.5/ Phng php hch ton hng tn kho Cng ty.
- Hng tn kho ca Cng ty l ti sn lu ng ca doanh
nghip di hnh thi vt cht. Hng tn kho ca doanh nghip
l do mua ngoi s dng vo sn xut kinh doanh cn tha t
qu ny chuyn sang qu sau , nm trc chuyn sang nm sau .
- Hng tn kho ca doanh nghip bao gm : nguyn liu
vt liu, cng c dng c , sn phm d dang , sn phm hon
thnh ( sn phm lm xong nhng cha vn chuyn cho khch
hng)
- Phng php hch ton hng tn kho theo phng php k
khai thng xuyn .
Theo phng php ny ngi k ton v TSC vt t phn nh thng xuyn lin tc trong phm vi nhp, xut vt t, sn phm
hng ho trn hng tn kho. Gi tr hng tn kho trn s k
ton c th c xc nh vo bt k thi im no trong k
k ton. Nhng nguyn tc s tn kho trn s k ton lun trng
vi s tn kho thc t.
2.6 / Hnh thc ghi s k ton
Hnh thc ghi s k ton ca Cng ty l hnh thc Nht k
chung trnh t ghi s c th hin trn s :

15
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

s
Chng t gc

S NKC

S Ci

S TH
thchi
k
Bng
ton chi tit
tit

Bng TH chi
tit

Bng cn
i ti

Bo co Ti
chnh

Ghi s hng ngy

Quan h i

chiu
Ghi s cui thng
Nhn chung, Cng ty la chn hnh thc k ton ph
hp phn nh cc nghip v kinh t pht sinh ti Cng ty
16
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

theo ng mu s trong ch quy nh vi hnh thc Nht

k chung v tin hnh ghi s theo ng ni dung v phng
php hch ton.
2.7/ Ch chng t k ton Cng ty TNHH k thut Phng
Hng ang p dng cc loi chng t bao gm :
- Cc chng t lin quan n tin t : phiu thu, phiu chi ,
giy ngh tm ng , giy ngh thanh ton tm ng, bin
lai thu tin , bng kim k qu .
- Cc chng t lin quan n ti sn c nh : Bin bn giao
nhn ti sn c nh , th TSC, bin bn thanh l TSC, bin
bn nh gi TSC.
- Cc chng t lin quan n hng tn kho : Phiu nhp kho ,
phiu xut kho, th kho, bin bng kim k vt t , sn phm ,
hng ho ,
- Cc chng t c lin quan n lao ng tin lng : bng
chm cng, bng thanh ton tin lng, phiu ngh hng BHXH,
bng thanh ton BHXH
- Cc chng t lin quan n bn hng : Ho n bn hng ,
ho n GTGT ( lp 3 lin ), ho n tin in , ho n tin
nc, phiu mua hng
Tt c cc chng t nu trn Cng ty u ly theo mu
chng t quy nh chung theo Quyt nh 1177TC/ Q- CKT
ngy 01/1/1997 ca B ti chnh ban hnh v Quyt nh
144/2001sa i b sung ban hnh 21/12/2001.
2.8/ Ch ti khon k ton ti Cng ty p dng h thng TK
k ton p dng cho doanh nghip va v nh bao gm 44 TK

17
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

cp 1 v 87 TK cp 2, cc TK nm ngoi bng cn i k ton

8
- Cn c vo c im sn xut kinh doanh c th Cng ty
khng s dng mt s ti khon sau:
1) TK 1113 : Tin ang chuyn
2) TK 121 : u t ti chnh ngn hn .
3) TK 128 : u t ngn hn khc.
4) TK 129 : d phng gim gi u t ngn hn.
5) TK 136 : phi thu ni b
6) TK 141 : th chp, k cc, k qu ngn hn
7) TK 228 : u t di hn khc
8) TK 229 : d phng gim ga u t di hn .,....................
- Cc ti khon c Cng ty s dng u m chi tit cho tng
i tng vic ghi chp trn cc ti khon ny c Cng ty thc
hin theo ch k ton quy nh.
2.9/ Cc loi s k ton ni Cng ty ang p dng :
- S chi tit thanh ton : TK131, TK 331; S chi ph
qun l , kinh doanh, chi ph sn xut; S chi tit tm ng; S
qu tin mt; S ci; S TSC; S chi tit TK131, TK 331, TK
152.
2.10/ Cc bo co doanh nghip ni Cng ty phi lp.
H thng bo co qu trnh kinh doanh Cng ty c y
h thng s sch bo co v c ghi chp y , trung thc
hot ng hng ngy, thng, qu, nm. Cc phn xng phng
ban cung cp y cc s liu thng k bo co cho cc
phng ban lin quan Cng ty lm chc cc thng tin v
kinh t. nh k lp bo co gi c quan cp trn:
18
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

+ Bng cn i k ton mu s B01- DN

+ Bo co kt qu sn xut kinh doanh : mu s B02 - DN
+ Bo co lu chuyn tin t : mu s B03 - DN
II/

Nhng nhn t nh hng n cng tc t chc sn

xut kinh doanh v t chc Cng tc k ton Cng ty

TNHH k thut Phng hng
1/ Nhn t nh hng n cng tc t chc sn xut kinh
doanh ca Cng ty.
Trong bt k mt qu trnh sn xut kinh doanh no cng
cn c mt phng thc sn xut. Chnh v vy kt qu sn
xut kinh doanh u chu nh hng rt nhiu ca cc nhn
t, nhn t thuc v bn thn doanh nghip v nhn t thuc
v Nh nc.
i vi Cng ty TNHH k thut Phng Hng nhng nhn t nh
hng n cng tc t chc sn xut kinh doanh v kt qu
sn xut kinh doanh ca doanh nghip ch yu thuc v bn
thn doanh nghip: nh t liu sn xut, yu t con ngi, mi trng cnh tranh ... v cc yu t u vo v cc yu t u ra.
Trong cc yu t u vo bao gm : nguyn liu lun c
cung cp y kp thi thng xuyn v mt s lng, cht lng v chng loi......my mc thit b sn xut hay chnh l ti
sn c nh , cng c dng c phi lun c m bo y
v ng tiu chun k thut........Mt khc di s ch o trc
tip ca Gim c v cc gim st sn sut lao ng Cng ty
lun b tr hp l nhm pht huy t a hiu qu. Sc sn xut
sn phm ph thuc vo vc cung cp y my mc thit
b, vt t s b tr lao ng hp l, nn nh m li nhun ca
19
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Cng ty t khi thnh lp n nay u t c ng k. Hai

nm gn y li nhun u t trn 1 t ng. C c thnh
tch ng k trn phi ni n s lnh o ca Gim c cng
vi s t gic v thc lm vic v tay ngh ca cn b, k s,
cng nhn vin Cng ty. S kt hp nhun nhuyn y s to ra
nhng sn phm tt c th trng chp nhn.
2. Nhng nhn t nh hng ti cng tc k ton ca
Cng ty.
Cng ty TNHH k thut Phng Hng khng c phng kinh
doanh m cng tc kinh doanh ca doanh nghip thc cht l
do Gim c cng phng k ton chu trch nhim. V quy m
sn xut nh vic thu nhp chng t v s l chng t, quy
trnh lu chuyn chng t k ton ht sc n gin. Chnh v
vy vic hch ton khng gp my kh khn.
Bn cnh phng k ton li c trang b mt h thng
my tnh ht sc hin i nhm phc v cho cng tc k ton
v in cc mu biu bo co, mt khc nhn vin vn phng
u c trnh , nng lc lm vic ln cng tc k ton ca
Cng ty ht sc thun li. Ngoi ra do a bn thnh ph ln
vic tip cn thng tin v chuyn mn v cc thng tin sa
i ca B ti chnh ht sc nhanh nhy.
Khc phc nhng kh khn khai thc trit cc nhn t
thun li qua cc nm hot ng sn xut Cng ty t c
cc ch tiu v kinh t sau :
n v tnh : ng
Ch tiu

Nm 2002

20
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Nm 2003

Nm 2004

Bo co thc tp

1. Doanh thu thun v

bn hng v cung cp 4.411.077.5 7.803.740.8 9.120.760.8
dch v

12

28 00

8. Tng li nhun trc 1.163.631.0 2.782.710.7 3.194.810.0

thu.

57

9.Thu

thu

nhp

doanh nghip.
10.

Li

nhun

80 00
389.579.50 447.273.40

sau 1.163.631.0

thu.

9 0

57 2.393.131.2 2.747.535.6

11. Tng qu lng.

820.450.52
0

71 00
916.794.00 970.250.00
0 0

Qua s liu trn cho thy :

Sau khi thnh lp nm 2001 Cng ty tin hnh sn
xut kinh doanh mt hng khun mu . Khc phc nhng kh
khn t iu kin kinh t, x hi mi trng bn trong doanh
nghip, mi trng cnh tranh thu c nhng thnh tu ng
k:
Doanh thu hng nm tng v nm sau tng hn nm trc t
nm 2002
l 4.411.007.512 v n nm 2003- 7.803.740.828 v tng ln
9.120.760.800 nm 2004. Mt con s tng ng k nhng sau
khi tr i cc loi chi ph nh : chi ph nguyn vt liu, chi ph
nhn cng , chi ph khc.... th li nhun sau thu t nm
2002 - 1.000.722.709 v n nm 2003 - 2.393.131.271
21
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

n nm 2004 li nhun sau thu l 2.747.536.600. S thu

thu nhp doanh nghip trong nm 2002 khng phi np v hai
nm sau c gim 50% V Cn c theo quyt nh ti tit a,
im 1, mc 1, phn thng t s 18/202/TT- BTC ngy
20/2/2002 ca B ti chnh i vi hot ng sn xut khun
mu v cc vn c lin quan n khun mu: Min thu
thu nhp doanh nghip trong 2 nm u tin v gim

50%

thu thu nhp doanh nghip cho 2 nm tip theo k t khi c

thu nhp chu thu. Chnh v vy nm 2002 li nhun trc
thu v sau thu khng thay i do khng phi ng thu
thu nhp doanh nghip v n 2 003 &2004 s thu thu nhp
doanh nghip phi ng c gim 50% . Nh vy trung bnh
mt doanh thu ca doanh nghip trn mt t ng, d kin
n nm 2005 t 4 t ng . Vi li nhun thu c trong cc
nm trc s b sung vo ngun vn m rng sn xut .
Mc d l mt doanh nghip mi thnh lp nhng vi
s iu hnh trc tip ca Gim c, cn b cng nhn vin
Cng ty ra sc lao ng hon thnh nhim v c giao to ra
nhng sn phm c uy tn v c khch hng chp nhn.
Nng cao doanh thu to uy tn vi bn hng trong v ngoi nc.
Doanh thu tng ng ngha vi thu nhp ca ngi lao ng
tng. Mc lng nm sau tng hn nm trc
phn II :
Nhng vn chung v hch ton nguyn vt liu, cng
c, dng c.

22
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

I/ S cn thit khch quan phi t chc cng tc k ton

vt liu, cng c dng c trong doanh nghip sn xut
kinh doanh.
1. Tm quan trng ca nguyn liu vt liu, cng c
dng c trong qu
trnh sn xut.
Trong qu trnh sn xut to ra sn phm mi, nguyn liu vt
liu cng c dng c tham gia vo chu k sn xut v khi tham
gia vo qu trnh sn xut v mt hin vt nguyn liu vt
liu c tiu dng khng cn gi nguyn hnh thi ban u, gi
tr nguyn liu c chuyn dch ton b mt ln vo ga tr
ca sn phm mi to ra.
Xt v mt gi tr ln hin vt, nguyn liu vt liu l
mt trong nhng yu t khng th thiu c ca bt k qu
trnh sn xut, nguyn liu vt liu, cng c dng c l mt
trong nhng yu t khng th no thiu c ca bt c qu
trnh ti sn xut. Di hnh thi hin vt n biu hin l mt
b phn quan trng ca ti sn lu ng. Cn di hnh thi gi
tr n c biu hin thnh vn lu ng. Do vy, vic qun l
nguyn liu, vt liu, cng c dng c chnh l qun l vn sn
xut kinh doanh v ti sn xut ca doanh nghip.
Cnh tranh l mt yu t khch quan trong nn kinh t th
trng : c th cnh tranh doanh nghip cn ch n gi
bn ca sn phm trn th trng, c bit trong iu kin
Vit Nam hin nay sc mua cn c hn v thu nhp quc ni
cn thp, gi thnh sn phm cu thnh bi nhiu loi chi ph
khc nhau trong chi ph nguyn liu vt liu chim t trng
23
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

rt ln thng t 50-70% gi thnh sn phm v cng c dng c

tham gia vo qu trnh sn xut sn phm . Do vy vic tp
trung qun l cht ch nguyn vt liu, cng c dng c t
khu : thu mua, bo qun, d tr v s dng nguyn liu vt
liu trong qu trnh sn xut . iu ny c ngha v cng
quan trng trong vic h gi thnh sn phm. Trong mt chng
mc nht nh gim mc tiu hao NLVL mt cch hp l, tit
kim nht tc l nng cao hiu qu s dng vn, tng tc
lun chuyn vn.
2. Yu cu trong qun l nguyn liu, vt liu, cng c
dng c
-

Kinh t - vn ha x hi ngy cng pht trin, nhu

cu x hi ngy cng cao, ihi sn phm sn xut ra phi

nhiu hn, cht lng phi cao hn v phi a dng v chng
loi, mu m. Chnh v vy, vt liu cu thnh nn sn phm
cng khng ngng c nng cao v cht lng v chng loi.
Trong iu kin hin nay, cc nghnh sn xut nc ta cha p
ng c y vt liu cho yu cu sn xut nhiu loi vt
liu phi nhp ngoi, do v tc sn xut cn b ph thuc
rt nhiu.
Do vic s dng nguyn liu vt liu, cng c dng
c sao cho t hiu qu kinh t l ht sc quan trng.Nh vy
c th xem xt trn cc kha cnh
+ Qun l vic thu mua nguyn liu vt liu, cng c
dng c sao cho c hiu qu trnh c tht thot, lng ph .
Nguyn liu, vt liu, cng c dng c thu mua theo ng yu

24
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

cu s dng gi mua hp l, thch hp vi vic vn chuyn

h thp gi thnh.
+ Qun l vic d tr vt liu: Do c tnh ca vt
liu ch tham gia vo mt chu k sn xut kinh doanh , trong
qu trnh sn xut b tiu hao ton b v do vt liu lun bin
ng nn vic d tr vt liu nh th no p ng nhu cu
sn xut kinh doanh hin ti l iu kin ht sc quan trng.
Mc ch ca d tr l m bo cho nhu cu sn xut, khng
qu nhiu gy ng vn, khng qu t lm gin on qu
trnh sn xut .
+ Qun l vic s dng nguyn liu vt liu, cng c
dng c phi phi qun trit nguyn tc : s dng ng nh
mc quy nh, ng quy trnh sn xut ,m bo tit kim
chi ph trong gi thnh.
Do tm quan trng ca nguyn liu , vt liu, cng c
dng c c tm quan trng nh vy nn vic tng cng hch ton
l v cng cn thit. Ci tin cng tc qun l vt liu, dng c
cho ph hp vi thc t sn xut v c hiu qu cao.
3.Vai tr , tc dng ca k ton nguyn vt liu, cng c
dng c.
3.1/ Vai tr ca k ton vt liu, cng c dng c.
. Hch ton nguyn liu vt liu , cng c dng c kp thi
chnh xc, y th lnh o mi nm c chnh xc tnh
hnh thu mua, d tr v s dng vt liu c v k hoch ln
thc hin, t c bin php qun l thch hp. Mt khc tnh
chnh xc, kp thi ca cc cng tc hch ton vt liu, ni cch

25
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

khc cht lng cu cng tc hch ton vt liu, cng c dng c

c nh hng khng nh n cht lng ca hch ton gi thnh.
3.2/

Chc nng , nhim v ca k ton vt liu, cng c

dng c.
. thc hin chc nng gim c v l cng c qun l
kinh t xut pht t v tr k ton trong qun l kinh t, qun
l doanh nghip Nh nc xc nh nhim v k ton vt
liu trong doanh nghip sn xut.
+ T chc ghi chp phn nh s liu v tnh hnh thu
mua, vn chuyn bo qun tnh hnh nhp - xut - tn kho
vt liu. Tnh gi thnh thc t vt liu, cng c dng c
mua, kim tra tnh hnh thc hin k hoch thu mua v mt
s lng, chng loi , gi c v c thi hn nhm m bo y
vt liu , cng c dng c cho sn xut kinh doanh.
+ p dng ng n cc phng php hch ton vt
liu, cng c dng c , hng dn cc b phn ca doanh nghip
thc hin y ch hch tan ban u v vt liu,
dng c theo ch nhm m bo s thng nht trong cng
tc k ton to thun li ch o ton b ca doanh nghip.
+ Gim st, kim tra vic chp hnh ch bo
qun , d tr , s dng vt liu cng c dng c , pht hin
ngn nga v xut nhng bin php x l vt liu , cng
c, dng c tha - thiu- t ng - km phm cht, tnh ton
xc nh gi tr vt liu, dng c thc t a vo s dng.
+ Tham gia kim k , nh gi tnh hnh s dng lp
bo co phn tch tnh hnh thu mua,bo qun d tr v s
dng vt liu nhm h thp gi thnh.
26
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

3.3 / Tc dng ca k ton vt liu, cng c dng c .

Kim tra kp thi, chnh xc , nghim tc l c s
cung cp s liu cho vic hch ton gi thnh sn phm ca
doanh nghip, nm bt c thng tin tnh hnh sn xut kinh
doanh mt cch chnh xc .
Nh c cng tc hch ton m mi bit c tnh hnh
s dng vn lu ng , t c bin php nng cao hiu qu
s dng vn, tng nhanh vng quay vn lu ng. Hch ton vt
liu, cng c dng c cung cp nhng thng tin doanh
nghip c k hoch thu mua, d tr nguyn liu vt liu trnh
tnh trng gin on quy trnh sn xut.
II /

phn loi v nh gi vt liu , cng c dng c.

1. Phn loi vt liu, cng c dng c .

tin hnh sn xut kinh doanh doanh nghip phi s dng
nhiu loi vt liu khc nhau vi khi lng ln. Mi loi vt liu
cng nh cng c dng c c cng dng kinh t v tnh nng
l ho khc nhau. Chnh v vy, qun l vt liu phc v
cho qu trnh sn xut kinh doanh i hi phi nhn bit
c tng loi vt liu, cng c dng c, cho nn phi tin
hnh phn loi . Phn loi vt liu l vic sp xp vt liu
c cng mt tiu thc no vo mt loi. i vi vt liu cn
c vo ni dung kinh t,vai tr ca chng trong qu trnh
sn xut kinh doanh ,cn c vo yu cu qun l doanh
nghip chia vt liu thnh cc loi sau:
- Nguyn liu vt liu chnh ( bao gm c thnh phm mua
ngoi) NLVL chnh l i tng lao ng ch yu cu thnh ln

27
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

thc th chnh ca sn phm mua ngoi vi mc ch tip tc

sn xut ra sn phm
- Nguyn liu vt li ph : Vt liu ph ch c tc dng
trong qu trnh sn xut ch to sn phm lm tng cht lng
nguyn liu vt liu chnh v sn phm phc v cng tc qun
l : cho nhu cu cng ngh, cho vic bao gi sn phm nh ho
cht , thuc ty bao b , ph gia ....
- Ph tng thay th : Bao gm cc loi ph tng, chi tit dng
thay th sa cha my mc thit b sn xut , phng tin
vn ti ......
- Ph liu: l cc loi vt liu loi ra trong qu trnh sn
xut sn phm nh : g , thp ph liu thu hi trong qa trnh
thanh l ti sn.
- Tu thuc vo yu cu qun l m k ton chi tit ca tng
doanh nghip m trong tng loi vt liu nu trn li c chia
thnh tng nhm mt cch chi tit hn.
i vi cng c dng c phn loi theo tnh nng s dng tu
theo c th sn xut kinh doanh ca doanh nghip.
2. nh gi nguyn vt liu, cng c, dng c.
nh ga nguyn liu , vt liu, cng c dng c l thc o tin
t biu hin gi tr ca hin vt theo nhng nguyn tc
nht nh, m bo yu cu trn thc v chnh xc.C nh
vy mi m bo qun l cht ch v c hiu qu .
Vi nguyn tc vt liu , cng c dng c l ti sn lu
ng phi nh gi ga tr thc ca n . Tc l gi tr phn nh
trn s sch k ton v cc bo co k ton tng hp phi nu
gi tr thc t. Song do vt liu c nhiu bin ng trong qu
28
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

trnh hot ng sn xut kinh doanh v yu cu ca cng tc

k ton vt liu phi phn nh kp thi hng ngy tnh hnh
bin ng v s hin c ca vt liu nu trong cng tc k
ton vt liu cn c th c nh gi theo gi hch ton.
2.1

nh gi vt liu, cng c dng c

theo gi thc t.
a. Tnh gi nhp
i vi vt liu , cng c dng c mua ngoi l : gi thc t
l gi mua ghi trn ho n cc loi thu khng c hon li
cng vi cc chi ph thu mua thc t. Chi ph thu mua thc t
bao gm : chi ph vn chuyn bc xp, phn loi bo qun ,....,
vt liu, cng c dng c t ni mua n kho ca doanh
nghip, cng tc ph ca cn b thu mua chi ph ca b phn
thu mua c lp v s hao ht t nhin trong nh mc (nu
c ).Cc khon trit khu thng mi gim ga hng mua c tr
khi gi mua.
- Trng hp doanh nghip thu mua vt liu , cng c dng
c dng vo sn xut kinh doanh chu thu GTGT v tnh thu
GTGT theo phng php khu tr th gi tr ca vt liu mua
vo phn nh theo gi cha c thu . Thu GTGT ca hng ho
mua vo, thu GTGT ca dch v vn chuyn bc xp , bo
qun, chi ph gia cng.......c khu tr v hch ton vo ti
khon 133 Thu GTGT c khu tr( TK133)
- Trng hp doanh nghip mua vt liu , cng c dng c
dng sn xut kinh doanh hng ho, dch v chu thu GTGT v
tnh thu GTGT theo phng php trc tip hoc khng thuc
i tng np thu GTGT hoc dng cho hot ng khen thng,
29
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

d n th gi tr vt liu, cng c dng c mua vo c phn

nh theo tng ga thanh ton bao gm c thu GTGT u vo
khng c khu tr ( nu c).
- i vi vt liu , cng c dng c mua ngoi bng ngoi t
th phi c quy i ra ng Vit Nam theo t gi giao dch
bnh qun trn th trng ngoi t lin ngn hng do Nh nc
cng b ti thi im pht sinh nghip v.
b. Tnh gi xut.
-

Trong tnh hnh i mi hin nay vic nh gi

vtliu, cng c dng c theo gi thc t l v cng quan trng.

chnh l c s s liu phn nh mt gi tr thc ca ti
sn d tr sau khi tr khon d phng gim gi hng tn
kho ( cho cc loi vtliu thi im lp bng cn i k
ton).
- tnh ton phn b chnh xc chi ph thc t v vt
liu, cng c dng c tiu hao trong qu trnh sn xut kinh
doanh trong trng hp k ton doanh nghip ch s dng gi tr
thc t ca vt liu k ton s dng mt trong cc phng php
sau tnh gi tr thc t ca vt liu xut kho.
+ Phng php xc nh n gi bnh qun: Theo phng
php ny , gi tr thc t ca vt liu xut kho trong k c
tnh theo cng thc sau:
Gi thc t

S lng

n gi

bnh qun
NLVl
xut kho

NLVl
xut kho

kho
30
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

NLVL
xut

Bo co thc tp

Trong n gi bnh qun NLVL xut kho c xc nh :

n gi bnh qun

Gi thc t tn u k

+ Gi

thc t nhp trong k

=
NLVLxut kho

S lng tn u k + S lng

nhp trong k
Khi tnh gi n v bnh qun c th s dng di dng sau :
Gi bnh qun c k d tr : Gi ny c xc nh sau khi
kt thc k hch ton nn c th nh hng n cng tc quyt
ton nhng cch tnh th n gin t tn km.
Gi n v bnh qun cui k trc: Tr gi thc t NLVL xut
kho trong k ny s c tnh theo n gi bnh qun cui k
trc. Phng php ny n gin, d lm, m bo tnh kp thi
ca s liu k ton, nhng mc chnh xc khng cao v
khng tnh n s bien dng ca gi c k ny.
Gi n v bnh qun sau mi ln nhp : Gi ny c xc
nh ngay sau mi ln nhp NLVl ....Phng php ny va m
bo tnh kp thi ca s liu k ton , va phn nh c tnh
bin ng ca gi c. Tuy nhin khi lng cng vic qu ln , tn
nhiu cng sc.
-

Phng php xc nh theo gi tr tn u k trn c s

gi mua thc t cui k . Theo phng php ny gi tr thc t

xut kho c xc nh:
Gi tr thc t

Gi thc t

Gi thc t
31
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Gi thc t

Bo co thc tp

NLVL

NLVL

NLVL
Xut kho

tn u k

nhp trong k

tn kho cui k
Trong , gi tr thc t NLVL tn kho cui k c tnh
Gi thc t
NLVL

S lng
=

tn kho cui k

NLVl
tn kho cui k

Gi thc t
x

NLVL
nhp kho

lc cui k
Phng php ny n gin nhanh chng nhng mc chnh
xc khng cao, khng phn nh c s bin ng ca gi c.
- Phng php nhp trc xut trc ( phng php FIFO) theo
phng php ny ta phi xc nh c n gi thc t nhp
kho tng ln nhp. Sau cn c vo s lng xut ra tnh ra gi
thc t xut kho theo nguyn tc tnh theo gi thc t nhp trc i vi lng xut kho thuc ln trc . S cn li ( Tng s xut
kho - s lng thuc ln nhp trc) c tnh theo n gi thc t
cc ln nhp sau. Nh vy, gi thc t vt liu nhp kho thuc
cc ln nhp sau cng.
- Phng php tnh theo n gi nhp sau xut trc
( phng php FIFO) theo phng php ny, ta cng phi xc
nh c n gi thc t ca tng ln nhp, nhng khi xut
kho s cn c vo s lng xut v n gi thc t tn kho ln
cui. Gi thc t cu vt liu tn kho cui k chnh li l gi
thc t vt liu tnh theo n gi ca ln nhp u k .
-

Phng php gi thc t ch danh: Phng php ny

c s dng i vi cc loi hng c gi tr cao v c tnh tch

32
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

bit. Theo phng php ny , hng c xc nh gi tr theo

chic hay tng l v c gi nguyn gi t lc nhp vo n
lc xut ra, khi xut hng no s xc nh gi tr thc t ca
hng .
2.2 nh gi vt liu, cng c dng c theo gi hch ton.
i vi doanh nghip c chng loi vt t ln , gi c bin
ng nhiu , vic nhp - xut vt liu din ra thng xuyn
hng ngy th vic hch ton theo gi thc t tr ln phc tp,
tn nhiu cng sc v c khi khng th thc hin c. Do
vic hch ton chi tit hng ngy ca k ton vt liu nn s
dng gi hch ton.
Gi hch ton vt liu l gi quy nh thng nht trong phm
vi doanh nghip v c s dng n nh trong mi thi gian
di . Gi hch ton ca vt liu c th l gi mua vo ca vt
liu c xy dng. Hng ngy , k ton phn nh tnh
hnh nhp - xut vt liu theo gi hch ton . Cui k hch ton,
k ton tng hp gi thc t ca vt liu lun chuyn trong k
v tnh i gi hch ton vt liu v gi thc t . Vic tnh
i ny c thc hin da trn c s h s gi vt liu.
H s gi NLVL l h s chnh lch gia gi thc t ca vt
liu so vi gi hch ton ca vt liu . H s gi vt liu c xc
nh :
H s gi

Gi thc t NLVl tn kho trong k + Gi thc

NLVL nhp kho trong k

=
NLVL

Gi hch ton NLVl tn kho u k + Gi hch ton

NLVL nhp kho trong k

33
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Gi thc t
NLVl

Gi hch ton
=

NlVl

H s gi ca

NLVL
xut kho trong k

xut kho trong k

Vic hch ton theo hai qu trnh : hch ton v thc t m

bo tnh kp thi ca cng tc k ton, t tng cng cng
tc qun l vt liu, dng c. Mt khc , vic hch ton theo 2
gi n gin bt khi lng tnh ton cho k ton vt liu.
III/ K ton chi tit vt liu, cng c dng c.
1. Chng t k ton vt li,dng c.
-

Mi hin tng kinh t xy ra trong qu trnh hot ng

sn xut kinh doanh ca doanh nghip lin quan n vic

nhp -xut vt liu, cng c dng c u phi c lp chng t
k ton mt cch kp thi, y , chnh xc theo ng ch
quy nh ghi chp ban u v vt t . Mi bn chng t
cn cha ng tt c cc ch tiu c trng cho nghip v, v
thi gian v a im sy ra nghip v cng nh ngi chu
trch nhim v nghip v v ngi lp bng chng t.
-

H thng chng t k ton phn nh kp thi, y ,

chnh xc tnh hnh nhp xut l c s tin hnh ghi

chp trn th kho v trn s k ton . kim tra, gim st
tnh hnh bin ng v s lng ca tng th vt liu. Thc
hin qun l vt liu c hiu qu , phc v nhu cu v vt liu,
cng c dng c phc v y nhu cu hot ng sn xut
kinh doanh ca Cng ty.
Chng t k ton nhp - xut vt liu , dng c bao gm :
34
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

+
+

Bin bn kim nghim vt t . Mu s 05- VT

Phiu nhp kho . Mu s 01-VT

+ Phiu xut kho . Mu s 02- VT

+ Phiu lnh vt t theo hn mc . Mu s 04-VT
+ Phiu xut kho kim vn chuyn ni b. Mu s 03-VT
+ Bin bn kim tra vt t. Mu s 08-VT
Vc lp cc chng t k ton v nhp - xut vt liu phi c
thc hin ng cc quy nh v biu mu, phng php ghi
chp trch nhim ghi chp s liu cn thit , phi tun theo
trnh t lun chuyn chng t .
2. Hch ton chi tit vt liu , dng c.
Mt trong nhng yu cu ca cng tc qun l vt liu
i hi phi qun l theo di cht ch tnh hnh nhp - xut tn kho cho tng th, tng loi v c s lng, cht lng, chng
loi v gi tr. Hch ton chi tit vt liu, dng c s p ng c nhng yu cu ny.
Hin nay, trong doanh nghip sn xut vic hch ton
chi tit vt liu, dng c gia kho v phng k ton c th
thc hin mt trong cc phng php sau:
2.1

Phng php th song song.

- Theo phng php ny , kho th kho s dng th kho

ghi chp phn nh tnh hnh nhp - xut - tn kho hng

ngy ca tng th, vt liu theo ch tiu s lng. Th kho do
phng k ton lp cho tng loi (danh im ) vt liu tng
kho. Hng ngy, cn c vo cc chng t nhp - xut - th kho
ghi vo th kho,s au khi kim tra tnh hp php, hp l ca
chng , cui ngy tnh ra s tn kho . Sau tp hp v phn
35
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

loi cc chng t ri giao cho phng k ton thng qua phiu

giao nhn chng t .
-

phng k ton : S dng s chi tit vt liu ghi

chp tnh hnh nhp - xut tn kho hng ngy theo ch tiu
s lng v gi tr ca tng vt liu . S chi tit vt liu c kt
cu nh th kho nhng c thm ct n gi v phn nh ring theo
s lng , gi tr cho tng danh im vt liu.
-

Hng ngy, sau khi nhn cc chng t kho , k ton

phi kim tra v hon chnh chng t ri ghi chp trn s sch
.
nh k tin hnh kim tra s liu trn th kho v s chi tit.
Cui thng tnh ra s tn kho v i chiu s liu vi s k
ton tng hp.
Phng php ny c nhng yu im nhc im sau :
+

u im: Vic ghi s, n gin d dng , kim tra i

chiu s liu , qan l cht ch s bin ng ca vt liu theo

s lng v gi tr ca chng.
+

Nhc im : ghi chp trng lp gia kho v phng k

ton, khi lng cng vic ghi chp ln, nn chng loi vt t nhiu
vic xut nhp cng knh, chm v hn ch tnh kim tra kp
thi ca k ton , cng vic thng dn vo cui thng.
S ( th ) kho
Chng
Chng t xut
S chi tit
Vt liu
2.2Phng php i chiu lun chuyn
36
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

nhp

Bo co thc tp

- kho : Th kho s dng th kho ghi chp v phn nh

tnh hnh nhp xut tn kho vt liu ging nh phng php
th song song.
- phng k ton : K ton s dng s i chiu lun
chuyn ghi chp v phn nh tng hp s vt liu lun
chuyn trong thng cng nh s tn kho cui thng ca tng
danh im vt t theo ch tiu s lng v ga tr. S i chiu
lun chuyn c m cho c nm, mi loi vt liu tng kho
c ghi vo tng dng trong s . nh k, sau khi nhn c cc
chng t, phn loi chng t theo tng th t vt liu ri lp ra
bng k nhp - xut- tn kho bng c ch tiu s lng v gi tr.
K ton dng s liu ny i chiu s liu trn th kho v s
liu ca k ton tng hp.
Nhng u im nhc im
+ Khi lng ghi chp gim bt v ch ghi mt ln vo cui
thng.
Nhc m : vic ghi chp vn trng lp, cng vic k ton
dn vo cui thng, vic i chiu kim tra khng kp thi ,
hn ch cng tc qun l v tnh gi thnh sn phm.
S i chiu lun chuyn :
Dan
h
im

Loi
vt
liu

n S d u
thng
v
tnh SL
TT

S :
Th kho
37
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Lun
chuyn
trong k

Bo co thc tp

chng

nhp

Chng t xut

Bng k nhp

S i chiu

Bng k xut
lu chuyn

Tng hp
2.3 / Phng php s s d
c im ca phng php ny l kt hp cht ch vic hch
ton nghip v ca th kho vi vic ghi chp k ton ti phng
k ton. Trn c s , kho ch theo di v mt s lng cn
phng k ton theo di v mt ga tr, xo b vic ghi chp
trng lp nh hai phng php trn . Mt khc to iu kin
kim tra thng xuyn v c h thng ca k ton i vi th
kho. m bo s lng chnh xc, kp thi.
kho : Hng ngy ,hoc nh k t 3-5 ngy sau khi th kho
xong, th kho tp hp ton b cc chng t nhp - xut pht sinh
trong ngy trong k, phn loi theo tng loi v liu, dng c.
Cn c vo kt qu phn loi chng t lp phiu giao nhn
chng t trong ghi r s lng, s liu chng t ca mi nhm
vt liu vo s s d. S s d k ton m cho tng kho ghi c
nm . Ghi s d xong , th kho chuyn giao cho k ton v tnh
thnh tin.
38
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Nhn vin k ton vt liu ph trch kho no phi thng xuyn

t 3-5 ngy xung kho mt ln kim tra vic ghi chp ca
th kho v thu nhp chng t.
phng k ton : Khi nhn chng t, k ton kim tra v tnh
gi chng t ( theo gi hch ton ) tng cng s tin v ghi
chp vo ct s tin trn phiu giao nhn chng t , ng thi
ghi vo ct s tin trn bng lu k nhp - xut - tn .
Bng lu k nhp - xut - tn vt liu c m cho tng kho ,
mi kho mt ct. S ct trong cc phn nhp - xut nhiu hay
t ph thuc vo quy nh ca k ton xung kho thu nhn
chng t . C s ghi vo phiu giao nhn chng t nhp,
chng t xut.
Cui thng ,sau khi tnh gi v ghi s s tin nhp xut cui cng trong thng vo bng,k ton tnh ra s tn kho
cui k bng tin ca tng nhm hay tng loi trn bng lu k.
ng thi , k ton tng hp ton b gi tr vt liu nhp-xut
kho trong thng theo tng nhm loi vt liu bng lu k
nhp- bng lu k xut ghi vo bng k tng hp nhp xut
-tn kho vt liu . Sau ,k ton tnh ra s tin ca tng
nhm ,loi vt liu v ghi ngay vo bng k tng hp ny.
Mt khc ,cui thng khi nhn s d do th kho chuyn
n ,k ton thc hin tnh gi th nhm ca tng loi vt liu
tn kho theo gi hch ton trn c s n gi hch ton ghi
vo s s d. S liu s s d c i chiu vi s liu bng
k nhp -xut -tn kho vt liu v gi tr ca tng nhm loi vt
liu tn kho cui thng.S liu bng k nhp -xut -tn kho
vt liu phi c i chiu vi s liu s k ton tng hp .
39
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

- Nhng u v nhc im ca phng php s s d:

*u im: Gim c s lt ghi s k ton ch ghi theo ch
tiu gi tr v theo loi ,nhm vt .Cng vic c tin hnh u
trong thng , to iu kin cung cp kp thi ti liu k ton
phc v cho cng tc lnh o v qun l doanh nghip ,m
bo tnh chnh xc cao .
*Nhc im:Vic theo di chi tit tng nhm ,loi vt liu c trng hp sai st ,nhm ln th vic i chiu ,kim tra , pht
hin tng i phc tp .
*iu kin p dng: Phng php ny p dng i vi nhng
doanh nghip c chng loi vt t kh ln ,vic nhp -xut vt
liu din ra thng xuyn hng ngy , xy dng c h
thng gi hch ton ,h thng danh im vt liu , trnh
ca cn b qun l v k ton khng thp ,th kho c trch
nhim cao.C nh vy mi m bo trnh c s nhm ln sai
st.
S :
Th kho
Chng

nhp

Chng t xut
Phiu giao nhn chng t

S s d

giao nhn chng t

Bng k nhp

Bng tng hp

Bng k xut
40
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Phiu

Bo co thc tp

N - X - TK
IV/ .k ton tng hp nguyn vt liu, dng c.
NLVL l ti sn lu ng , thuc nhm hng tn kho ca
doanh nghip,vic m ti khon tng hp,ghi chp s k ton
v xc nh gi tr hang tn kho, gi tr hng bn ra hoc xut
dng vo doanh nghip hch ton hng tn kho theo phng
php k khai thng xuyn hay kim k nh k.
Phong php k khai thng xuyn hng tn kho l phng
php ghi chp, phn nh thng xuyn, lin tc tnh hnh nhpxut-tn kho cc loi vt liu,thnh phm, cng c dng c...
trn cc ti khon v s k ton tng hp khi c cc chng t
nhp-xut hng tn kho. Nh vy, vic xc nh gi tr vt liu
xut dng c cn c vo cc chng t xut kho sau khi tp
hp, phn loi theo cc i tng s dng ghi vo cc ti
khon v s k ton.
Phng php kim k nh k hng tn kho l phng php
khng theo di thng xuyn lin tc tnh hnh nhp-xut hng
tn kho trn cc ti khon hnh tn kho ma ch theo di, phn
nh gi tr hng tn kho u k v cui thng cn c vo s
liu kim k nh k hangtn kho. Vic xc nh gi tr vt
liu xut dng trn ti khon k ton tng hp khng cnc vo
chng t xut kho m li cn c vo gi tr thc t vt liu tn
kho u k, nhp trong k v kt qu kim k cui k
tnh. Chnh v vy, trn ti khon tng hp khng th hin r
gi tr vt liu xut dng cho tng i tng c nhu cu khc

41
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

nhau. Phng php ny c p dng trong nhng doanh nghip

sn xut c quy m nh.
A. K Ton tng hp NLVL theo phng php k khai thng

xuyn.
1. Ti khon s dng
TK 152- Nguyn liu, vt liu (NLVL).
TK 153- Cng c dng c (CCDC).
TK152,TK153
S d: XX

+ Gi tr NLVL, CCDC xut kho

+Gi gc ca NLVL, CCDC nhp s dng cho sn xut kinh

kho mua ngoi, t gia cng doan, thu ngoi gia cng , gp
ch bin, nhn gp vn lin vn lin doanh hoc nhng bn.
doanh hoc t cc ngun kh.

+ Gi tr NLVl, CCDC thiu ht

+ Gi gc ca NlVL tha pht pht hin khi kim k.

hin khi kim k.

+ Kt chuyn gi tr ca

+ Kt chuyn gi tr nguyn nguyn liu, vt liu tn kho

liu, vt liu tn kho cui k u k ( doanh nghip thc
( doanh nghip thc hin k hin k ton tn kho theo phton hng tn kho theo phng ng php kim k nh k )
php kim k nh k )
D : Gi tr NLVL, CCDC tn kho
cui k
TK 152 c m thnh cc ti khon cp 2, ti khon cp 3
.... k ton chi tit theo tng loi vt liu tu thuc vo yu
cu qun l ca doanh nghip.
TK 1521: Nguyn liu vt liu chnh.
42
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

TK1522: Nguyn liu vt liu ph.

TK1523: Nhin liu.
TK1524: Ph tng thay th .
..............................
TK158: Vt liu khc.
TK 151 - Hng mua ang i ng : Ti khon ny dng
phn nh cc loi vt t, hng ho m doanh nghip mua,
chp nhn thanh ton vi ngi bn nhng cha v nhp kho ca
doanh nghip, cn ang trn ng vn chuyn , bn bi
hoc v n doanh nghip nhng cha lm th tc nhp
kho( ch kim k).
Kt cu ca TK 151- Hng mua ang i ng
TK151
D: XX
+ Tr gi ca vt t ang i +Gi tr vt t, hng ho ang
trn ng.

i ng nhp kho hoc

+ Kt chuyn tr gi thc t chuyn giao cho cc i tng

hng ang i ng lc cui s dng hay khch hng.
k (theo phng php kim k + Kt chuyn tr gi thc t
nh k)

hng ang i ng lc u

D cui :

k ( theo phng php kim k

Gi tr hng ang i

ng nh k ).

lc u k ( theo phng php

kim k nh k).

43
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

K ton chi tit TK 153 - Cng c dng c phi thc hin

theo tng kho, tng loi, tng nhm, tng th, cng c dng c.
Trng hp cng c dng c xut dng vo sn xut kinh doanh c
gi tr ln, c tc dng cho nhiu nm th c th p dng theo
phng thc phn b dn vo chi ph sn xut, kinh doanh ca
cc nm.
- TK153 - Cng c dng c c theo di chi tit cho tng loi
cng c, dng c theo yu cu qun l ca doanh nghip.
2. Phng php k ton.
2.1 K ton tng
a) Tng do mua
Nu l mua hng trong nc
Khi mua nguyn liu vt liu, cng c dng c v
nhp kho cn c vo ho n, phiu nhp kho :
( hng v ho n cng v )
+ i vi nguyn li, vt liu, cng c dng c chu thu GTGT
tnh theo phng php khu tr ghi:
N TK 152: Nguyn liu, vt liu
N TK153 : Cng c , dng c
N TK 133: Thu GIGT c khu tr ( TK1331)
C TK 111: Tin mt ( Tng gi thanh
ton )
C TK 112: Tin gi ( Tng ga thanh ton
)
C TK 141: Thanh ton bng tin tm ng
( Tng ga TT)

44
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

C TK331: Phi tr ngi bn ( Tng gi

thanh ton )......
+ i vi vt liu, cng c dng c dng vo sn xut kinh doanh
chu thu GTGT v tnh thu GTGT theo phng php trc tip
hoc khng thuc din chu thu GTGT hoc cc hot ng
phc li, d n,ghi:
N TK 152: Nguyn liu, vt liu.
N TK 153- Cng c, dng c ( Tng gi thanh
ton ).
C TK 111,112,141,331.....( Tng ga
thanh ton ).
Nu hng mua thanh ton tin sm th c hng chit
khu thanh ton
( chit khu thanh ton l s tin ngi bn thng cho ngi mua)
tnh vo doanh thu hot ng ti chnh .
N TK 331: Phi tr ngi bn n
N TK 112: Tin gi ngn hng.
N TK 1388: mi tho thun cha thanh ton
C TK 515: doanh thu hot ng ti chnh.
Trng hp hng mua v nhng cha c ho n, k ton s
ghi gi tr vt
liu, cng c dng c nhp kho theo gi tm tnh:
N TK 152,153 - ghi theo gi tm tnh
C TK 331- Phi tr ngi bn.
Khi nhn ho n, tin hnh iu chnh gi tm tnh theo gi
thc t ( gi ghi trn ho n).
45
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

+ Nu gi ghi trn ho n ln hn gi tm tnh : ghi bt

ton en:
N TK 152, 153 ( Phn chnh lch ln hn)
C TK331
+ Nu gi ghi trn ho n nh hn gi tm tnh: Ghi bt
ton :
N TK 152,153 (Phn chnh lch nh hn).
C TK331
Trng hp doanh nghip nhn c ho n mua hng
nhng nguyn
liu, vt liu,cng c dng c cn ang i ng th k ton lu n vo mt tp h s ring Hng mua ang i ng
khi v kho s ghi s:
+ Nu hng v nhp kho ngay trong thng:
N TK 152,153
C TK 111,112,331,141.....
+ Nu cui thng hng vn cha v nhp kho :
N TK 151
C TK 111,112,331,141....
+ Sang thng hng v nhp kho :
N TK152,153
C TK111,112,331...
Cc chi ph thu mua bc xp , vn chuyn, nguyn lii
vt liu, cng c
dng c t ni mua n doanh nghhip, trng hp nguyn
liu , vt liu cng c dng c dng vo sn xut kinh doanh
chu thu GTGT v tnh theo phng php khu tr ghi:
46
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

N TK152: Nguyn liu, vt liu.

N TK153: Cng c, dng c.
C TK 133:
C TK 111,112,141,331....
Nguyn liu, vt liu,cng c dng c mua v khng ng
cht lng, qui
cch phm cht theo hp ng k kt phi tr li cho ngi
bn hoc ngi bn gim gi khi xut kho tr li hoc gim gi,
ghi:
N TK331: Phi tr li cho ngi bn( Tng gi thanh
ton )
C TK152: Nguyn liu vt liu.
C TK153: Cng c dng c.
C TK 133: Thu GTGT c khu tr .
b) Tng do pht hin tha.
- Nu tha so vi ho n ghi theo ho n. C 2 cch ghi :
+ Cch 1: ghi theo s thc nhp.
N TK152, TK153: theo gi tr thc nhp.
N TK 133: Thu GTGT c khu tr.
C TK331: Tng s tin thanh ton.
X l gi tr tha :
N TK 3381: Ti sn tha ch gii quyt.
N TK 133: Thu GTGT c khu tr.
C TK 152: Nguyn liu, vt liu.
C TK153: Cng c , dng c.
Mua li s hng tha vit ho n:
N TK 3381:
47
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

N TK133
C TK111,112,331,141....
+ Cch 2: S tin tha gi h ngi bn ghi theo s
ho n
Gi tr tha - N TK 002:

Vt t,hng ho nhn gi

h,
Gi tr tr li cho ngi bn - C TK 002

gia cng

Mua li: N TK 152,153

N TK133.
C TK 111,112,141,331....
C) Nguyn liu, vt liu, cng c dng c nhp kho do thu
ngoi gia cng ch bin:
+ Khi xut nguyn liu, vt liu a i gia cng ch bin
ghi :
N TK 154 - Chi ph sn xut kinh doanh d dang.
C TK 152,153: NVL, CCDC.
+ Khi pht sinh chi ph thu ngoi gia cng ch bin ghi :
N TK 154: Chi ph sn xut kinh doanh d dang.
N TK 133: Thu GTGT c khu tr.
C TK 111,112,331,141.....
- Khi nhp kho s nguyn liu thu ngoi gia cng ch bin
xong :
N TK 152, 153 : NVL,CCDC
C TK 154 : Chi ph sn xut kinh doanh d
dang.
Nguyn liu, vt liu cng c dng c nhp kho t ch
- Khi xut kho vt liu, t ch :
48
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

N TK 154: Ch ph sn xut kinh doanh d dang.

C TK152,153: NVL, CCDC
-

Khi nhp kho nguyn liu, vt liu t ch ghi:

N TK 152 ,153: NVL,CCDC
C TK154 Chi ph sn xut kinh doanh d dang.

d) Tng do nhn vn gp .
- Nhn vn gp :
N TK152,153:
C TK 411: Ngun vn kinh doanh.
- Nhn li vn gp:
N TK 152,153: NVL,CCDC
C TK 128: u t khc .
C TK 222: Gp vn lin doanh.
e) Tng do nh gi li ti sn :
N TK152,153: NLVL, CCDC.
C TK412 : Chnh lch nh gi li ti sn.
f) Do c tng :
N TK 152,153: NLVL, CCDC.
C TK 711:Thu nhp khc ( chi tit theo hot ng).
Sau khi np thu thu nhp s cn li b sung ngun vn kinh
doanh.
+ Ph liu:
N TK 152: Nguyn liu vt liu.
C TK154: Chi ph sn xut kinh doanh d dang.
C TK711: Thu nhp khc.
+ Vay:

N TK 152,153
C TK 3388: Phi tr khc.

49
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Tng do mua hng nhp khu.

+ Nu mua nguyn liu, vt liu, cng c dng c
nhp khu v dng cho hot ng sn xut, kinh doanh hng
ho dch v chu thu GTGT tnh theo phng php khu tr,
ghi:
N TK 152,153: NVL, CCDC.
C TK 138: Phi thu khc.
C TK 331: Phi tr cho ngi bn.
C TK 3333: Thu xut, nhp khu ( chi tit thu
nhp khu).
ng thi phn nh s thu GTGT hng nhp khu phi np c
khu tr, ghi :
N TK 133: Thu GTGT c khu tr.
C TK 3331- Thu GTGT( 33312:Thu GTGT hng
nhp khu)
+ i vi nguyn liu, vt liu, cng c dng c nhp khu
v dng cho hot ng sn xut kinh doanh chu thu GTGT v
tnh theo phng php trc tip hoc dng cho sn xut, kinh
doanh hng ho dch v khng chu thu GTGT ghi:
N TK 152,153( gi c thu nhp khu v thu GTGT hng
nhp khu).
C TK 138: Phi thu khc.
C TK 331:Phi tr cho ngi bn .
C TK 3333: Thu xut, nhp khu ( chi tit thu
nhp khu).
C TK 3331: Thu GTGT (33312).

50
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Trong cc hnh thc k ton, k ton tng hp nhp vt liu,

cng c dng c c thc hin trn nhiu s sch k ton lin
quan tu thuc vo hnh thc k ton m doanh nghip p
dng.
2.2

K ton gim

Nguyn liu vt liu, cng c dng c trong cc doanh nghip

sn xut gim ch yu do xut dng cho xut dng nhu cu sn
xut sn phm, phc v qun l sn xut trong phm vi cc b
phn sn xut qun l doanh nghip .... K ton phi phn nh
kp thi tnh hnh xut vt liu, cng c dng c, tnh chnh
xc gi thc t xut dng theo phng php tnh ng k v
tnh phn b ng n vo ng i tng.
a) Cn c vo thc t xut kho :
+ Cn c vo thc t xut kho:
N TK 621: Chi ph nguyn vt liu trc tip.
N TK 622: Chi ph nhn cng trc tip.
N TK 627: Chi ph sn xut chung.
N TK 641: dng cho phc v bn hng.
N TK 642: dng qun l doanh nghip.
N TK 241 : dng cho sa cha ln TSC, cho XDCB
C TK152- Nu l nguyn liu, vt liu(chi tit
cc TK).
C TK153- Nu l cng c dng c.
b) Xut kho cho gia cng ch bin :
N TK 154:( chi tit t gia cng hoc thu ngoi).
C TK 152
c) Gp vn lin doanh.

N TK 128 : u t khc.

51
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

N TK222: Gp vn lin doanh.

C TK152,153
d) Cho vay:

N TK 128 : ly li.
N TK 1388: (Tm thi)
C TK 152, 153 : gi thc t.

e) Xut bn :

N TK 632: gi vn hng bn
C TK 152,153( NLVL, CCDC).

f) Kim k: Cn c vo bin bn kim k

+ Tha cha xc nh nguyn nhn:
N TK152,153: Nguyn liu vt liu,cng c dng c
C TK 3381: Phi tr phi np khc.
+ Thiu :
N TK1381: Ti sn thiu ch s l.
N TK1388: Phi thu khc.
N TK 632: Gi vn hng bn.
Nk TK 811: Chi ph khc.
g) Nguyn liu vt liu, cng c dng c gim do mt mt,
thiu ht.
Mi trng hp pht hin vt liu , cng c dng c mt mt,
thiu ht trong kho hoc ni qun l, bo qun phi xc nh
r nguyn nhn v quy trch nhim ngi chu trch nhim vt
cht.
+ Nu do ghi chp nhm ln ,sai st trong cn ong o
m, k ton iu chnh s k ton cho ng vi s thc t
theo phng php cha s quy nh
N TK c lin quan
C TK152,153.
52
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

+ Nu NLVL thiu ht trong phm vi hao ht cho php ( hao

ht trong nh mc ) c php tnh vo chi ph qun l doanh
nghip:
N TK642
C TK 152,153
+ Nu thiu ht ngoi nh mc, quy trch nhim cho ngi
phm li phi bi thng :
N TK 111( s tin bi thng thu)
N TK 3334( S tin bi thng tr vo lng).
N TK 138( 1387- S tin bi thng cn phi thu).
C TK 152,153: Nguyn liu,cng c dng c.
+ Nu nguyn liu,vt liu,cng c dng c thiu cha xc
nh nguyn nhn cn ch quyt nh x l.
N TK 138: Phi thu khc.
C TK 152,153: Nguyn liu vt liu, cng c dng
c.
Khi c quyt nh s l, tu tng trng hp c th :
N TK lin quan
C TK 138(1381).
h) Gim do nh gi li ti sn.
N TK 412: Chnh lch nh gi li ti sn.
C TK 152, 153:

Nguyn liu,vt liu, cng c

dng c
Ring vi cng c, dng c dng cho mc ch trang b ln u
hoc thay th hng lot th gi tr xut dng c phn b vo
chi ph ti chnh.
- Nu phn b 1nm ti chnh, nhiu nm ti chnh.
53
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

N TK 142: Chi ph tr trc .

N TK 242: Chi ph tr trc di hn.
C TK153: Cng c dng c.
- Nu phn b gi tr xut dng vo chi ph kinh doanh :
N TK 647: Chi ph sn xut chung.
C TK 142,242.
- Khi bo hng bo mt hoc ht thi gian s dng phn b
nt s cn li sau khi tr i ph liu thu hi bi thng vn
chuyn ( nu c).
N TK 627,111,1388.
C TK142,242.
- Bao b lun chuyn :

N TK 142.
C TK153.

Cui k nhp li kho :

N TK 1532

gi tr cn li.

C TK 142
Gi tr tn u k + Gi tr nhp trong k
H s gi =
Gi hch ton
B / K ton tng hp Nguyn vt liu, cng c dng c
theo pp kim k nh k .
1. Ti khon s dng.
i vi cc doanh nghip sn xut p dng phng
php kim k nh k cho vic hch ton hng tn kho th TK
152,153(151) dng kt chuyn gi tr thc t ca vt liu
v hng mua ang i ng lc u k v cui k vo TK 611Mua hng .
54
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

TK 611 dng phn nh gi tr thc t ca s vt t,

hng ho mua vo xut dng trong k:
Kt cu ca TK611:
TK611- Mua hng
-Kt chuyn tr gi thc t - Tr gi thc t vt t, hng ho
hng ho, vt t tn u k.

kim k lc cui k.

- Gi tr thc t, vt t hng ho - Tr gi vt t, hng ho xut

nhp trong k

trong k.
- Tr gi thc t hng ho vt t
gi bn nhng cha xc nh
l tiu th.
- Chit khu hng mua, gim
gi , hng tr li.

Ti khon ny khng c s d .
Ngoi ra, k ton cng s dng cc ti khon c lin quan khc
nh phng php k khai thng xuyn.
2.Phng php k ton mt s nghip v ch yu.
2.1 /Kt chuyn tr gi thc t NLVL tn kho u k ,
N TK 611(6111).
C TK152,151,153.
2.2/ Trong k nhp kho .
N TK 611(6111)
C TK111,112,141,331.....
- Chit khu mua hng c hng :
N TK 331:
C TK611
- Gim gi hng mua, hng b tr li:
N TK111,112,331
C TK611.
55
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

2.3/ Cui k cn c vo kt qu kim k vt liu, cng c dng

c k ton xc nh gi tr thc t xut dng trong k nh sau:
Tr githc t

Tr gi

Tr gi thc t

Tr

gi thc t
NLVL,CCDC

thc t VL, DC

NLVL, CCDC

NLVL,CCDC
xut dng

tn u k

nhp trong k

tn kho cui k.
xc nh c gi tr thc t ca s liu xut dng cho
tng i tng, tng nhu cu sn xut sn phm, mt mt, hao
ht ....k ton phi kt hp vi s liu hch ton chi tit mi c
th xc nh c do k ton tng hp khng theo di ghi tnh
hnh xut dng lin tc trn c s cc chng t xut.
Cc nghip v lc cui k c ghi s nh sau:
- Kt chuyn gi tr thc t vt liu,cng c dng c tn
kho :
N TK 152,153.
C TK 611.
- Tr gi thc t vt liu, dng c xut trong k:
N TK 631( xut cho sn xut kinh doanh ).
N TK 632( xut bn).
C TK611- Mua hng.
- Tr gi thc t vt liu thiu ht, mt mt : cn c vo
bin bn quyt nh x l:
N TK 138(1381): Ti sn thiu ch x l.
N TK111,334
C TK611
56
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Qu trnh hch ton tng hp nguyn liu vt liu, cng c

dng c c th tng qut theo s sau:
Theo phng php kim k nh k :
TK621,627,641
TK152

TK611

642,632,631
Kt chuyn tr gi NVL
CCDC tn u k

Tr gi thc t NVL,
CCDC xut kho

TK111,112,331,154
TK138,111,334
Nhp kho trong k

Tr ga NVL, CCDC
thiu ht, mt mt

TK111,112,338,331
TK152,153
Chit khu gim gi hng tr li

Kt chuyn tr gi
NVL, CCDC tn kho

cui k

57
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

- Theo phng php k khai thng xuyn:

TK111,112,141,331,151...

TK 152,153

TK 621 ,

622,627,641,642
Nhp NLVL,CCDC
mua ngoi

NLVL, CCDC
xut dng

TK154
TK154
Nhp kho do gia cng
ch bin

Xut dng cho gia

cng ch bin.

TK331
TK411
Nhn gp vn lin doanh.

Chit khu thng

mi,
gim gi hng
bn.
TK128,228
TK632
Nhp li do nhn li vn gp

NLVL, CCDC xut bn

TK111,112,141,331,333
TK128,222
Chi ph cho vic thu mua
lin doanh
58
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Xut kho gp vn

Bo co thc tp

TK338
TK138
Vt liu tha khi kim k

Thiu khi kim k

TK412
TK412
Gi tr NLVL, CCDC tng do

Gi tr gim do nh

gi
nh gi li ti sn

li ti sn .

Phn III :
t chc hch ton nguyn vt liu, cng c dng c ti
Cng ty TNHH k thut Phng Hng.
I / Thc t cng tc t chc k ton nguyn vt liu,
cng c dng c ti Cng ty.
1. Mt s c im v nguyn vt liu, cng c dng
c ti Cng ty.
L mt cng ty c quy m sn xut khng ln, sn phm
sn xut ra mang tnh c th : sn xut khun mu v cc
vn c lin quan n khun mu v cc vn c lin
quan n khun mu theo n t hng. Mt hng sn xut
ca Cng ty l c nh do nguyn liu, cng c dng c l
c nh v chng loi ch thay i v s lng. Chnh v vy
vic hch ton nguyn liu, cng c dng c n gin v thun
tin.

59
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Bn cnh c nhng hp ng k kt i hi c ch to
t nhng vt liu ngoi nhp hay c yu cu k thut cao. C
nhng vt liu kh bo qun nh r kh, xp m ....c im
ny i hi nh qun l phi c bin php bo qun nguyn vt
liu, cng c dng c.
Hn na vic sn xut sn phm khng tp trung mt s
cng on phi thu ngoi nh :c phi, c g.. do vic
qun l qu trnh ra vo ca nguyn vt liu gp rt nhiu kh
khn .
i vi bt k nghnh sn xut no k c sn xut khun
mu th nguyn vt liu chim 60- 70% gi thnh sn phm.
Bi vy nu nguyn vt liu m thiu th s dn n qu
trnh sn xut b ngng tr, khng m bo c k hoch
giao khun cho khch hng.
Nhng c m nu trn l nhng kh khn ln cho vic
qun l cng nh s dng nguyn vt liu, cng c dng c
Cng ty TNHH k thut Phng Hng.Mun lm tt c iu
i hi phi thc hin ng b cc bin php qun l ng
b cc b phn . C nh vy mi m bo cung cp y v
ng yu cu ca vt liu cho qu trnh sn xut kinh doanh.
2.Phn loi v nh gi vt liu, cng c dng c
Cng ty.
Nguyn vt liu cng ty c phn loi nh sau:
+ Nguyn vt liu chnh ( TK1521) : phi , st thp , khun
c s, xp m ...
+ Nguyn vt liu ph ( TK 1522) : r kh, st thp, .....
+ Nhin liu: keo, du bng.....
60
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

+ Phi liu: phoi , thp r....

II./

Hch ton chi tit vt liu, cng c dng c Cng

ty TNHH k thut phng hng.

1/ Th tc nhp, xut kho :
Nhp kho - Chng t : Sau khi hng mua v ngi mua hng
np ho n GTGT ( nu c) hoc chng t mua hng.
Vit phiu nhp kho s hng mua v .
Hng xut kho: xut kho cho sn xut gi xut kho l gi ghi
trn ho n cng chi ph vn chuyn( khng c thu GTGT
i vi Cng ty thc hin theo thu theo PP khu tr ).
II / Phng php k ton chi tit :
Cng ty k ton p dng phng php th song song
hch ton chi tit vt liu, dng c.
III/ K ton tng hp.
1. Ti khon s dng:
TK152-Nguyn liu, vt liu.
TK153 Cng c dng c
2.Phng php k ton.
2.1 K ton tng :
+ Cng ty nguyn vt liu, cng c dng c tng ch yu
l do mua ngoi trong c mua trong nc v nc ngoi ( ch
yu l nhp khu r kh vi khi lng ln ). Cc nghip v kinh
t pht sinh tng l rt nhiu . Mt s nghip v din ra
trong qu I nm 2005:
Ha n
Gi tr gia tng
Lin 2: Giao cho khch hng
61
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Ngy 22 thng 01 nm 2005

n v bn hng : Cng ty c phn nha Sao Mai
a ch : Dng X - Gia Lm - H Ni.
H tn ngi mua hng : Lm Vit Hi .
Tn n v : Cng ty TNHH k thut Phng Hng.
a ch : 336 & 255 Tam trinh, Hong Mai, H Ni.
S ti khon : 0011000321826.
Hnh thc thanh ton : Tin mt
ST
T
A

Tn hng ho
dch v
B

n v
tnh
C

1)

Xp m bo
him trng c LL
trng lng 220g

chi
c

6.51
4

11.400 74.259.600

2)

Xp m bo
him trng c LMtrng lng 220g

Chi
c

10.4
60

116.106.00
11.100
0

S
lng
1

n gi
2

Cng tin hng :

Thu sut GTGT : 10% Tin thu GTGT :
Tng cng tin thanh ton

Thnh
tin
3

190.365.60
0
19.036.560
209.402.1
60

S tin vit bng ch : Hai trm linh chn triu bn trm linh
hai ngn mt trm su mi ng
Ngi mua hng

Ngi bn hng

n v.
Phiu chi
62
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Th trng

Bo co thc tp

Ngy 22 thng 01 nm 2005

N TK 1521
- H tn ngi nhn tin : Lm vit Hi .
C TK111
- a ch : phn xng xp .
- L do chi : thanh ton tin hng cho Cng ty c phn nha
Sao Mai.
- S tin :209.402.106 (vit bng ch) Hai trm linh chn triu
bn trm linh hai ngn mt trm linh su ngn.
- Km theo H0026254 chng t gc....
............. nhn s tin : Hai trm linh chn triu bn
trm linh hai ngn mt trm linh su ngn.
Th trng n v

K ton trng

Ngi lp phiu Th qy

Ngi nhn tin

( K,ng du)

( K, h tn)

( K, h tn)

( K, h tn)

( K, h tn)
Phiu chi
Ngy 22 thng 01 nm 2005
N TK 152
- H tn ngi nhn tin :Dng Minh Tng .

C TK 111

- a ch : Li xe.
- L do chi : thanh ton tin vn chuyn hng.
-

S tin :350.000 (vit bng ch) Ba trm nm mi ngn

ng chn.
- Km theo ...... ........chng t gc....
63
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

............. nhn s tin : Ba trm nm mi ngn ng

chn .
Th trng n v

K ton trng

Ngi lp phiu Th qy

Ngi nhn tin

( K,ng du)

( K, h tn)

( K, h tn)

( K, h tn)

( K, h tn)

Phiu nhp kho

Ngy 22 thng 01 nm 2005.
S ..02..........
N TK 1521
- H tn ngi nhn hng : L Chng
C TK 111
- Theo H 0026254 ngy 22 thng 01 nm 2005.
- Nhp kho: phn xng xp .

S
T
T

1
)

Tn nhn
hiu, quy
cch phm
cht vt t
sn phm
Xp ct m
bo him
trng c LL trng
lng
220g

M
s

n
v
tn
h

Chi
c

S lng
Theo
ct

6.514

64
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

n
gi

Thnh
tin

11.4
00

74.259.6
00

Thc
nhp

6.514

Bo co thc tp

Xp ct m
bo him
trng c L-Mtrng lng
220g

Chi
c

10.46
0

10460

11.1
00

116.106.
000

190.365.
600

Cng

S tin vit bng ch : Mt trm chn mi triu ba trm su

nm ngn su trm ng chn./
Nhp, ngy 22 thng 01 nm 2005.
Ph trch cung tiu

Ngi giao hng

Th kho
(K, h tn)

( K, h tn )

( K, h tn)

65
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

- Vi s hng nhp ni trn vo cc loi s : s chi tit

TK152, s qu
TM, s NKC, s ci , s chi tit thanh ton, s nht k chung .
- Tng cng c, dng c:
n v bn hng : Cng ty TM Sn L.
Ngy 17 thng 4 nm 2005

ST
T
A
1)

Tn hng,
ho dch v
B
My
mi9523NB

2)

My mi
MT951

n v
tnh
C

S lng
1

chic
Chic

n
gi
2
670.00
0

Thnh
tin
3
670.000

780.00
0

780.000

1.450.00
Cng tin hng :
0
Thu sut GTGT : 5% Tin thu GTGT :
72.500
1.522.50
Tng cng tin thanh ton
0
S tin vit bng ch: Mt triu nm trm hai hai ngn nm
trm ng.)
Ngi mua hng

Ngi bn hng

Th tr -

ng n v
( K, h tn )

( K, h tn )

tn, ng du )

66
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

( K

Bo co thc tp

Trn y l hai nghip v kinh t pht sinh trong qu I

nm2005 . Qy I nm 2005 Cng ty mua rt nhiu nguyn vt

liu, cng c dng c phc v cho sn xut . c th hin qua
bng tng hp s hng nhp kho qu I nm 2005.

Biu s 1
n v :
Cng ty TNHH k thut Phng Hng
Bng k nhp kho vt liu
Qu I nm 2005
TK1521- Chi tit xp ct
Chng t
S

Ngy
thn
g

22/0
1 1

2 28/2

Din gii

n
v
tnh

S
lng

n gi

Thnh
tin

Xp ct m bo
him trng c LL
trng lng 220g/c

chi
11.40
c
6.514
0 74.259.600

Xp ct m bo
him trng c LM
trng lng 200g/ c

chi 10.46 11.10 116.106.00

c
0
0
0

Xp ct m bo
him trng c LL
trng lng 220g/c

chi
11.40
c
2.960
0 33.744.000

Xp ct m bo
him trng c LM
chi 17.96 11.10 199.356.00
trng lng 200g/c
c
0
0
0
..................................................................................... .................
67
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

7 29/4

.......................
Xp ct m bo
him trng c LL
trng lng 220g/c
Xp ct m bo
him c Ltrng
Xp ct m c LM
trng trng lng
220g/ c
Xp ct m bo
him c M trng
Cng

2.3

chi
11.40
c
4.163
0 47.458.200
chi
10.30
c
1.063
0 10.948.900
chi
11.10
c
8.160
0 90.576.000
chi 10.20
c
0 8.700 88.740.000
97.75
1.025.780
0
.800

K ton gim nguyn vt liu, cng c dng c.

Cn c vo yu cu thc t sn xut khi c lnh xut kho th

kho xut theo s yu cu :
Lnh xut kho
Ngy 15 thng 4 nm 2005.
Ngi ngh xut kho: L Hu Chng .
L do xut kho : cho sn xut .
Loi hng xut kho: xp ct m bo him trng LL trng lng
220g
S lng : 10.358 chic
Xut ti kho : phn xng xp .
Ph trch b phn s dng

Th kho

Ngi ngh Qun

c phn xng
( K, h tn )

( K, h tn )

( K, h tn )

68
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

( K, h tn )

Bo co thc tp

- Sau khi c lnh xut kho th kho tin hnh xut kho theo yu
cu :

69
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Phiu xut kho

Ngy 15 thng 4 nm 2005
H tn ngi nhn hng : L Hu Chng.

S: 15

N TK 621

L do xut kho : cho sn xut.

C TK : 1521

Xut ti kho : phn xng xp .

Tn nhn hiu, quy
S TT cch phm cht vt
t sn phm

1)

Xp ct m bo
him trng c LL trng lng 220g

M
s

n v
tnh

Chic

S lng
yu
cu

n
gi

Thnh tin

Thc
xut

10.358 10.358

11.444 118.356.952

Cng
118.356.952
Tng s tin( Vit bng ch ) : Mt trm mi tm triu ba trm nm mi su ngn chn trm
nm hai ng.
Trong qu I nm 2005 doanh nghip xut rt nhiu nguyn liu vt liu cho sn
xut trn y l mt nghip v kinh t . Bng k nguyn liu, vt liu xut kho trong qu I .

Sinh vin thc hin: Trn Th Nguyt

70

Lp: TCKTD2

Bng k xut kho nguyn vt liu

Qu I nm 2005
Ng
y
thng
xut
22/1/0
1 5

TT

10/2/0
2 5
20/2/0
3 5

....

Tn vt liu
Xp ...m c
L220g
Xp... m c LM
200g
Xp ... m c LL
Xp ...m c M
Xp ...m c
LL220g
Xp ...m c LM
200g

...........
...
.........................
7 15/4

Xp ...m c
LL220g
Xp ...m c LM
200g
Cng

n v
tnh

S lng

n
gi

Thnh
tin

chi
74.259.6
c
6.514 11.400
00
chi
116.106.
c
10.460 11.100
000
chi
12.168.1
c
1.063 11.447
61
chi
4.437.00
c
510
8.700
0
chi
26.905.1
c
4.163 11.447
50
chi
90.576.0
c
8.160 11.100
00
........ ...........
...............
.
...
........... ...
chi
c
chi
c

10.358
17.980
85.24
0

118.536.
11.444
952
199.578.
11.100
000
894.501.
845

3/ S k ton .
Bao gm : s nht k chung, s ci , s chi tit thanh ton ,
s chi tit vt liu,

Bo co thc tp

Doanh nghip:
CTy TNHHk thut Phng Hng

Mu s : S13-SKT/DN
S chi tit vt liu
Qu I - 2005
Ti khon : 152(Nguyn liu, vt liu.
Tn vt liu, sn phm, hng ho : Xp ct m bo him trng c LL trng lng 220g/c
n v tnh : Chic
Chng t
S
Ngy
hi
thng
u

Din gii

TK
i
ng

Tn kho u qu
1

111
111

22/1 Nhp kho vt liu

Chi ph vn chuyn
Xut kho cho sn
10/2 xut
Xut kho cho sn
20/2 xut

28/2 Nhp kho vt liu

331

Chi ph vn chuyn

621
621

Nhp
n
gi

Lng

15/3 Xut cho sn xut.

621

31/3 Nhp kho vt liu

112

Sinh vin thc hin: Trn Th Nguyt

Lng

Tin

Tn
Lng

11.50
0
1,500
11.40
74.259.60
0 6.514
0
8,014
230.000
8,014
11.44
7
1.063 12168161 6,951
11.44
7
4.163 47653861 2,788
11.40
33.744.00
0 2.960
0
5,748

111

Tin

Xut

150.000

Tin
17250000
91509600
91,739,600
79,571,439
31,917,578
65,661,578

5,748 65,811,578

11.44
9
2.300 26332700 3,448 39,478,878
11.40
106.020.0
12,74 145,498,87
0 9.300
00
8
8
72

Lp: TCKTD2

Bo co thc tp

Chi ph vn chuyn
8

15 /4 Xut cho sn xut.

29/4 Nhp kho vt liu

Tn kho cui qu

Doanh nghip :

111

400.000

12,74 145,898,87
8
8

11.44
10.35 11853695
621
4
8
2 2,390 27,361,926
11.40
47.458.20
112
0 4.163
0
6,553 74,820,126
6,553 74,820,126

Mu s : S14- SKT / DN

Cng ty TNHH k thut Phng

Hng

Ban hnh theo Q s

1177TC/ Q/ CKT
Ngy 23/12 /1996 ca B ti
chnh .

Bng tng hp chi tit nguyn li,

sn phm, hng
ho

Ti khon : 152
Qu I nm 2005.
ST
T

Tn quy
cch vt
liu, sn
phm, hng

Tn u
k

S tin
Nhp
Xut
trong k
trong k

Sinh vin thc hin: Trn Th Nguyt

73

Tn cui
k
Lp: TCKTD2

Bo co thc tp

ho
1

Nhm cn
Xp ct m
bo him
Khun c
s

Thp tm

ng ng
Bc cn
y
Nm y

6
7
8
9
.....

17.250.00 117.249.50 133.473.4

0
0
10 1.026.090
79.340.70 1.025.780. 894.501.8 210.619.6
0
800
45
55
450.750.27 450.750.2
0
2
72
0
19.251.40
35.789.12 10.963.87
0 27.501.600
5
5
0

6.628.900 4.628.900 2.000.000

203.500
2.000.000

4.152.800 3.254.000 1.102.300

4.000.000 3.874.400 2.125.600
30.000.00
31.15.312
0 1.877.812

Cn y
462.500
Bu lng
Inox
450.520
870.85
780.526
540.679
................... ................ .................. ................ ................
.
.....
..
..
....

Sinh vin thc hin: Trn Th Nguyt

74

Lp: TCKTD2

S nht k chung
Chng t
Ng
S
y
thng
1

1-Mar
4/1/20
05

Din gii
Thanh ton tin
Internet thng 12
nm 2004
c phi nhm cc
loi theo yu cu
bn v cha thanh
ton

S
ghi
hiu
s
TK
ci
642
x

S pht sinh
N

200.000

111

200.000

15.240.43
152
5
x

331

15.240.43
5

25.371.36
152
0
133 1.68.640
7/1/20 Thanh ton tin c
3
05
nhm
x
111
..... ........... ................................
.......
. ...
......
....... ..

10

29/1

11

29/1

..... ........
28

13/3

...........
.... ...
45

29/4

Bn khun mu t
lnh cho Cng ty c
phn Hanel xp
nha

Thanh ton tin du

my
................................
.
Mua my mi
9523NB v my mi
MT951
Thu 5%
Thanh ton bng
tin mt
..........................
Mua xp ct m bo

x
....
x
x

26.640.00
0

.............. ................
104.500.0
112
00
95.000.00
511
0
333
9.500.000
152
3
113.620
133
5.681
111
119.301
....... ................ ................
.
.
.
153 1.450.000
133
72.500

x
111
1.522.500
....... ....... ................
.
..
. ..............
x

152 153.420.1

Bo co thc tp

46

29/4

him trng theo

ho n 0046605

Mua thm r kh
ca Hanel phc v
cho sn xut

x
x
x

77
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

02
15.342.01
133
0
168.762.1 168.762.1
112
12
12
152
2
1.800.00
133
180.00
111 1.980.000 1.980.000

Cng ty TNHH k thut PHng Hng

S ci
Ti khon : 152- nguyn liu vt liu
Trang: 18
Chng t
S hiu

Ngy
thng

Din gii

H 57964

10/1

H98427

17/1

H26254
pc18
HD00197
81

22/1
22/1

D u k
Thanh ton tin mua vt
Nhp kho phi nhm
c theo yu cu bn v
iu ho
Xut kho thp tm cho sn
xut khun diu ho
Nhp kho xp ct m
Chi ph vn chuyn

25/1

Mua ng ng

PC14

6/1

6/2
px15
PC28
pc30
........

.......
15/4
15/4
15/4
...........

Xut kho xp ct m cho

sn xut
......................
Xut kho bc cn y
Nhp kho nm y
Chi ph vn chuyn
.................
Tn kho cui qu

Trang
nht k
chung

S tin

TK
i
ng

111

6.548.500
150.000

331

15.240.435

621

2
2

112
111

209.402.216
180.000

111

798.900

621

.........
5
5
5
..........

.........
621
111
111
,.....

10.025.500

56.410.000
...................
8.000.000
250.000
..............
370.450.000

....................
10.800.000

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

Bo co thc tp

Ngi lp biu

Sinh vin thc hin: Trn Th Nguyt

K ton trng

79

Lp: TCKTD2

Bo co thc tp

Doanh nghip:
Cng ty TNHH k thut Phng Hng
S ci
Tk 153 - Cng c dng c
Trang : 20
Chng t
S hiu

Ngy
thng

PC16

17/1

HU01/05

17/1

PC20

20/2

HU02/05

20/2

PC35

26/3

HU03/05
PC40

4-Dec

HU041/0
5

Din gii

S tn kho u qu
Mua my mi, my
khoan
Phn b CCDC my
mi, my khoan vo
chi ph SX
Mua my mi, my
khoan
Phn b CCDC my
mi, my khoan vo
chi ph SX
Mua quot

26/4

HU042/05

26/4

1
1
2
2
3

S tin
N

4.350.8
00
11 1.340.0
1
00
15
1.340.0
4
00
33 1.450.0
1
00
15
1.450.0
4
00
11 2.360.0
1
00

Phn b CCDC
quot vo chi ph SX

Mua my vi tnh

15
2.360.0
4
00
11 8.240.0
1
00

64
2

33 1.790.4
1
80

15
4

Phn b CCDC my
vi tnh vo chi ph SX

H00524
68

Tran
TK
g

nht
i
k
n
chun
g
g

Mua my mi, my
khoan
Phn b CCDC my
mi, my khoan vo
chi ph SX

80
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

8.240.0
00

1.790.4
80

Bo co thc tp

Ngi lp biu
K ton trng
( K, h tn )
( K, h tn )

81
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

Doanh nghip: Cng ty TNHH k thut Phng Hng

S chi tit thanh ton
TK s dng: TK 331- Phi tr ngi bn .
i tng : Cng ty c phn nha Sao Mai.
Chng t
SH

HD
UN
C

NT

22/1
28/2

HD
UN
C

31/3

PC4
6
26/4

Din gii
Mua xp ct m
bo him
theoH0026254
Mua xp ct m
bo him theo
H0026294
Mua xp ct m bo
him theo
H0011730
Mua xp ct m
bo him theo
H0011789
Mua xp ct m
bo him theo
H0046605

TK
i
ng

S Pht sinh
N

C
190.365.6
00

152
112

233.100.0
00
185.026.0
00

152
112

174.835.0
00

111

153.420.1
00

Doanh nghip: Cng tyTNHH k thut Phng Hng

S Chi tit thanh ton
TK s dng: TK 331- Phi tr ngi bn .
i tng : Cng ty thng mi Sn L
Chng t
SH
PC3
0

NT

Din gii
Mua my mi
9523NB theo H
17/1 0051489

TK
i
ng

S Pht sinh
N

111 1.340.000

82
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

HD
HD
PC

Mua my mi theo
28/2 H006847
Mua my mi, my
khoan theo
26/4 H0020387
27/4

Mua qot

153

1.450.000

153

1.790.460

111

83
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

2.360.000

Cng ty TNHH k thut Phng Hng.

Bng phn b vt liu, cng c dng c.
Qu I nm 2005
Ghi c cc TK

TK152

TK1521
Ch tiu
(ghi n cc TK)
HT
TT
I.Tn kho u
425.000.00
qu
425.000.000
0
CT s 27:
2.125.672.5
ghi c TK 331
2.024.450.000
00
CT s 23:
3.666.714.9
ghi c TK111
3.492.109.485
59
CT s 24:
2.362.500.0
ghi c TK112
2.250.000.000
00
CT s 25 :
ghi c TK141
8.929.000 9.375.450
CT : ghi c TK
337.152.98
154
321.098.080
4
Cng s d u
thng v pht
8.926.415.8
sinh trong thng 8.521.586.565
93
IV. H s chnh
lch
1,05
V. Xut dng
6.079.001.9
trong thng
5.845.194.195
62
VI. Tn kho cui
2.847.413.9
thng (III-V)
2.676.392.370
31
K ton ghi s

153
HT

TK1522
TT

217.000.000

HT

TT

217.000.000 520.000.000 520.000.000

41.230.000
43.291.500 112.796.000 118.435.800
2.520.000.00 2.646.000.00
0
0 920.350.000 966.367.500
2.120.000.00 2.226.000.00
0
0
12.000.000
12.600.000
1.750.000
494.890.610

1.837.500

2.520.000

2.646.000

519.635.141 212.000.000 222.600.000

5.394.870.61 5.664.614.14 1.779.666.00 1.842.649.30

0
1
0
0
1,05
5.386.244.00 5.460.641.00 1.150.120.00 1.650.000.00
0
0
0
0
8.626.610

203.973.141 629.546.000 192.649.300

K ton trng

Bo co thc tp

Phn IV:
Nhn xt nh ga v kt lun .
I/ Nhn xt chung v Cng tyTNHH k thut Phng Hng.
1.B my sn xut kinh doanh v tnh hnh hot ng
ca Cng ty.
1.1 B my sn xut kinh doanh:
Qua qu trnh thc tp ti Cng ty TNHH k thut Phng
Hng cho thy vi b my sn xut kinh doanh c b tr ht sc
hp l v gn nh ph np vi quy m sn xut kinh doanh ca
Cng ty , m bo hot ng sn xut kinh doanh rt tt.
Qu trnh hot ng sn xut kinh doanh ca Cng ty do
gim c ch o, cc phng ban chu s ch o, gim st
trc tip ca Gim c . Gia cc phng ban v cc b phn
sn xut kinh doanh c mi lin h mt thit vi nhau, h tr
nhau hon thnh tt k hoch v nhim v c giao.
1.2 : Tnh hnh hot ng sn xut kinh doanh ca Cng ty:
Xut pht t thc t nn kinh t th trng Vit Nam ni
ring v nn kinh t th gii ni chung, ang trn pht trin
v chuyn ho. l xu th tt yu, l ng ni ng n
ca ng v Nh nc ta. Cng ty TNHH k thut Phng Hng ng
trc ngng ca ca cng cuc chuyn i cng vn ng
xy dng cho mnh mt c cu kinh t mi ph hp vi nhu cu
tt yu ca th trng.
Vi i ng cn b cng nhn vin m Cng ty ang s
dng hin nay l tng i n nh. Mi cn b cng nhn
vin trong Cng ty u gn b, on kt trn di mt lng lao
ng sn xut v tm ti sng to nhng phng php lm vic
85
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

sao c hiu qu cao nh. Cng ty b tr cng nhn vin vo

cc b phn khc nhau tu theo trnh nng lc lm vic ca
tng ngi nhm khai thc trit trnh tay ngh p ng
cho nhu cu sn xut kinh doanh . Mt khc bn cnh s b tr
lao ng hp l nh vy vic tr lng cho cn b cng nhn vin
cng theo nng lc trnh chuyn mn, thc hin y
cc ch thng pht theo quy nh ca ng v Nh nc
ra. Xut pht t thc t nh vy cn b cng nhn vin trong
Cng ty u ra sc phn u, on kt em ht kh nng
tr tu c mnh cng hin vo cng cuc sn xut kinh doanh
nhm a Cng ty ngy cng vng mnh , theo kp xu th ca
thi i. Bi vy li nhun nm sau lun cao hn nm trc em
li thu nhp cho ngi lao ng ngy cng c nng ln m
bo i sng cho h c bit gp phn khng nh vo cng
qu Nh nc hng nm.
Nh c s l lc ca cn b cng nhn vin di s ch o
gim st ca Gim c trong nhng nm qua sn phm do
Cng ty lm ra p ng c nhng i hi kht khe ca
khch hng. Vi gi c hp l cht lng khun mu tt Cng ty
c nhng bn hng thng xuyn nh Cng ty c phn nha Sao
Mai, cng ty LG, cng ty Mitsusita .... ngoi ra cn c mt s
khch hng mi nh Cng ty Nguyn Thng , Cng ty Tn Hng
Dng .....
Vi s cn b cng nhn vin khim tn nhng hng thng
Cng ty vn sn xut c mt khi lng khun mu ln em li
doanh thu trung bnh mt thng khong 300-400 triu ng .
Nhng khng phi v th m doanh nghip t tho mn vi
86
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

nhng g t c. Cng ty ang tm hng pht trin mi cho

doanh nghip mnh . Vi s vn hin c v kinh nghim thc
t cng s gip ca cc chuyn gia ngi Singapro cng ty
ang tin hnh xy dng hon thin dy chuyn sn xut
mi vi s vn u t ln ti hng vi trc t ng. Trong tt
cc cng on trong quy trnh sn xut khun v cc sn phm
chuyn dng s c sn xut.
2. Nhn xt v t chc cng tc k ton Cng ty:
Hnh thc nht k chung l hnh thc m doanh nghip
la chn ghi s. Cc chng t k ton p dng Cng ty l
tng i n nh v ng nguyn tc ca B ti chnh ban
hnh. Trnh chuyn mn nghip v ca cc cn b trong
Phng k ton ht sc ng u v t chc cng tc k ton
tp trung gip cho cng tc lnh o ch o ca gim c
c thun tin . L mt doanh nghip nh khng c phng kinh
doanh m hot ng sn xut kinh doanh phng k ton chu
trch nhim, trong nhng nm qua phng k ton hon
thnh tt nhim v chuyn mn ca mnh , c chin lc ch
o kinh doanh c hiu qu.
V chng t k ton Cng ty p dng ng cc biu mu
ca B ti chnh ban hnh. Chng t s sch k ton sch s
khng nhu lt, khng ty xo v ghi ng nh trang biu, ng
s tht nghip v kinh t pht sinh. Cc chng t c bo v
rt cn thn v sp xp rt khoa hc.
V s sch k ton: h thng s sch x nghip vn
bng tin, ti sn c nh ngun vn ch s hu c bit l
s sch cc loi thu np ngn sch Nh nc , cc loi s lin
87
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

quan n nguyn liu vt liu, cng c dng c v l c

s tnh gi thnh sn phm .
Tuy nhin phng k ton c 4 ngi li m nhn c vic kinh
doanh ln cng vic l hi nhiu v phn cng cha hp l lm
v nh th qu th qu nhn m cng vic dn tt ln k ton
trng .
3. nh gi v chuyn thc tp hch ton vt liu,
cng c dng c ca doanh nghip sn xut ti Cng
ty TNHH k thut Phng Hng .
Qua thi gian thc tp v nghin cu v cng tc k ton ti
Cng ty em nhn thy cng tc t chc k ton nguyn liu vt
liu, cng c dng c cng ty l y , sch s mu s s
dng l theo ng quy nh ca B ti chnh. Cc ti khon s
dng theo ng quy nh.
Cng ty c mt s hot ng phi thu ngoi gia cng
ch bin ln qu trnh xut nhp nguyn liu vt liu din ra
thng xuyn nn cng tc qun l gp nhiu kh khn. Mt
khc cng c dng c hai phn xng c trao i thng xuyn
do nhu cu ca sn xut v th qu trnh ny cng cn c lu
.K ton ph trch phi kt hp vi th kho ca 2 xng kim
tra gim st tnh hnh xut nhp nguyn vt liu, cng c
dng c kp thi v chnh xc.
II / T nhn xt trong qu trnh thc tp.
1.V thc k lut.
Bt k mt t chc no cng c nhng ni quy, quy
nh ring i hi mi thnh vin khi tham gia hot ng u
phi tun th nghim chnh. T khi cn ngi trn gh nh tr88
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

ng em thc c vic chp hnh cc ni quy ca trng. Khi

n Cng ty TNHH k thut Phng Hng bn thn em tm
hiu nhng quy nh ca Cng ty v chp hnh tt nhng
quy nh : n ng gi, nghim tc hc hi kinh nghim
lm vic, hon thnh tt nhng nhim v c giao ca cc cn
b Cng ty.
2.V chuyn mn.
Sau mt qu trnh nghim cu v thc tp ti Cng ty em
hc c rt nhiu iu mi v b ch. Qua cho thy
vic p dng l thuyt vo thc t phi ht sc nhy bn, ph
hp vi iu kin c th ca Cng ty. Bn cnh phi ch
lm theo ng nguyn tc v ch do B ti chnh quy
nh .
Thc t gip em hiu su sc hn nhng g c
hc hi ti nh trng , qua y c th thy rng vic i thc
tp l ht sc cn thit v c bit quan trng . V n gip
cho hc sinh sinh vin lm bt thc t v chuyn mn mt
cch st thc hn s , c tip sc thc t s khin sinh vin
khng b ng khi ra trng v i lm .
III/ Kt lun chung .
Thi gian thc tp qua i tht ngn ngi nhng cng tht
b ch l cm gic chung m mi sinh vin sau khi i thc
tp u nhn xt nh vy.Tm hiu hot ng sn xut kinh
donanh ca Cng ty TNHH k thut Phng Hng ni chung v
cng tc k ton nht l vn hch ton nguyn vt liu,
cng c dng c cho em mt ci nhn chi tit hn. Thy c
nhng thun li v kh khn m mt doanh nghip t nhn gp
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Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

phi trong qu trnh pht trin ca mnh . Lm th no

mt doanh nghip va m thnh lp cha c bn nm vi lc lng lao ng khim tn li c doanh thu n gn 400 triu mt
thng .
C c nhng iu trn l do s lnh o v u c kinh
doanh nhy bn ca chnh bn thn gim c cng vi lc lng
lao ng c chuyn mn, c nng lc,c tc phong cng nghip
v c thc cng vic cao. i lao ng ni trn kt hp
nhun nhuyn cng nhau khc phc nhng kh khn pht
trin.
V cc ch nguyn tc Cng ty lun p dng theo cc
ch v chun mc k tan khng vi phm php lut, hng
nm vn np thu theo quy nh ca lut thu Nh nc. Cn
b cng nhn trong Cng ty c hng cc ch u i tt( v
tin lng, ch bo him v cc ph cp , thng theo nh
k ...) y cng l mt yu t thc y qu trnh sn xut.
TRn y l nhng cm nhn chung khi tip xc thc t
vi hot ng kinh doanh ca Cng ty. c s gip tn tnh
ca cc cn b trong phng k ton v thy c trong b mn k
ton ca trng em hon thnh bn bo co Hch ton
nguyn vt liu, cng c dng c doanh nghip sn xut .Do
kin thc cn hn hp thi gian thc t li khng nhiu do
bo co cn c nhng khim khuyt, sai st khng trnh khi.
Trong tm khm ca lng mnh, em xin chn thnh cm
n thy c gio trong trng. c bit l cc thy c trong b
mn k ton, ban gim hiu nh trng to iu kin truyn
t cho em nhng kin thc, kinh nghim em hc tp
90
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

Bo co thc tp

nghin cu v lm ln bo co ny. ng thi em xin chn thnh

gi li cm n n gim c v cc anh ch trong phng k
ton.
Em xin chn thnh cm n!
H Ni, ngy 20 thng 7 nm 2005
Ngi vit bo co.
Trn th Nguyt

91
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Lp: TCKTD2

Bo co thc tp

Mc lc
Chuyn bo co :
Hch ton vt liu, cng c dng c ca doanh nghip
sn xut .
Bo co gm 4 phn :
Ni dung
Trang
Phn I: Gii thiu v Cng Ty TNHH KT PHng Hng
I. Qu trnh hnh thnh v pht trin cu Cng ty.
1. Qu trnh hnh thnh v pht trin ca Cng
ty............
2. M hnh ca Cng ty hnh thc vn v lnh

vc kinh doanh.

II. c im t chc cng tc k ton ti cng ty.

1. B my k ton
2. Chnh sch k ton p dng ti Cng ty.

III Nhng nhn t nh hng n t Chc...........

11

1. Nhn t nh hng n cng tc SXKD ca Cng

ty.

15

2.Nhn t nh hng n cng tc k ton ca

15

Cng ty.

16

Phn II: Nhng vn chung v hch ton VL,DC

I S cn thit khch quan cn phi t chc cng tc k

18

ton NVL, DC.

18

1. Tm quan trng ca VL, DC.

19

2. Yu cu trong qun l vt liu, dng c.

21

3. Vai tr ca k ton vt liu, dng c.

21

II Phn loi v nh gi vt liu, dng c.

26

1. Phn loi vt liu, dng c.

26

2. nh gi vt liu, dng c.

27

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Lp: TCKTD2

Bo co thc tp
III K ton chi tit vt liu, dng c.

31

1. Chng t k ton vt liu, dng c.

32

2. Hch ton chi tit vt liu, dng c.

32

IV. K ton tng hp vt liu,dng c.

33

A. ton tng hp theo phng php k khai thng

42

xuyn.

42

1. Ti khon s dng : 152-153

43

2. Phng php k ton .

B. K ton tng hp NVL, CCDC theo phng php

46

k khai nh k.

46

1. Ti khon s dng : 611

47

2. Mt s nghip v kt ton ch yu.

47

Phn III : T chc hch ton vt liu, dng c

47

Cng ty TNHH K thut Phng Hng.

I. Thc t cng tc t chc hch ton ...............
1. Mt s c im v nguyn vt liu ti
cng ty.
2. Phng php k ton chi tit.

49
62

II K ton chi tit vt liu, dng c ti Cng ty.

1. Th tc nhp xut kho .

III K ton tng hp nguyn liu , vt liu ti Cng ty.

1 . Ti khon s dng.
2. Phng php k ton .
Phn IV : Nhn xt nh gi v kt lun
I. NX chung v Cng ty TNHH k thut Phng Hng.

1. B my k ton v tnh hnh hot ng sn

xut kinh doanh.
2. Nhn xt v t chc cng tc k ton Cng
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Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2

63
64
67
69
69

Bo co thc tp

ty.
3. nh gi v chuyn hch ton nguyn vt
liu, dng c...
II T nhn xt v qu trnh thc tp.

1. V thc k lut.
2.V chuyn mn nghip v.

94
Sinh vin thc hin: Trn Th Nguyt
Lp: TCKTD2