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Đề tài: Kế toán
Đề tài: Kế toán
Tran
* Li ni u ......................................................
* Ni dung c bn ca bo co..............................
Phn 1 : nh gi thc trng cng tc k ton ca
cng ty....................................................................
I - c im tnh hnh ca n v ....................
1. Chc nng , nhim v ,v tr , phng hng
hot ng ..........................................................
2. C cu t chc , qun l ...............................
3. T chc , hnh thc k ton p dng ............
4. Thun li v kh khn nh hng ti cng tc
hch ton ...........................................................
II Thc trng cng tc k ton ca cng ty............
Phn 2 : ni dung cng tc hch ton k ton bn
hng ca cng ty...................................
Phn 3 : kt lun ..................................................
- Nhn xt , nh gi .............................................
- i chiu gia l lun v thc t .........................
- Xc nhn ca cng ty
S 1
Gim c Cng ty
6
Phng hnh
Cc n v KD
Phng ti chnh
chnh
trc thuc
K ton
T.t
m cc
h
thn
g
Trung
tm
K
thut
tin
hc
Trung
tm
dch
v
kinh
doanh
in
Trung
tm
chuy
n giao
Cng
ngh
Trung
tm
in
t v
cng
ngh
Trung
tm
my
tnh
v
thit
b vn
Trun
g
tm
thng
mi
v
10
S 3 :
Trng Phng K
ton
K
ton
thanh
K
ton
vt
K
ton
tng
K Th qu
ton
tin l-
K ton trng : l ngi quan trng nht trong phng k ton, chu
trch nhim ton b v qun l phn cng nhim v trong
phng, chu trch nhim kim tra tng hp s liu k ton, lp
bo co k ton gi nn cp trn, hng dn ton b cng tc k
ton, cung cp kp thi nhng thng tin v tnh hnh ti chnh
ca doanh nghip cho ngi qun l.
K ton thanh ton: chu trch nhim theo di, thanh ton cng
n, theo di tnh hnh thu, chi tin mt gi ngn hng.
K ton tng hp : chu trch nhim tng hp chi ph, tnh gi
thnh sn phm, xc nh kt qu kinh doanh, cung cp thng
tin v tnh hnh ti chnh doanh nghip.
K ton tin lng: tnh ton xc nh c th tin lng, cc
khon BHXH, BHYT, v KPC, phi tnh vo chi ph v cc khon
phi tr cng nhn vin.
Th qu chu trch nhim qun l qu, thu chi tin mt.
Nhn vin hch ton: Tp hp ho n chng t pht sinh cc
trung tm chuyn ln phng k ton ca Cng ty.
11
thng qua
a- Chng t s dng :
.Ti cng ty my tnh Minh Quang mi nghip v kinh t pht
sinh u c phn nh vo cc chng t k ton. Cc hot ng
nhp , xut u c lp chng t y . y l khu hch ton
ban u , l c s php l hch ton nhp, xut kho hng ho.
Trong qu trnh kinh doanh k ton s dng cc loi chng t :
phiu nhp, phiu xut, phiu thu, phiu chi, ho n GTGT v
y l cng ty thng mi cho nn hot ng ch yu l mua
hng, bn hng v c bit mi loi chng t u phi c 3 lin
14
c- S sch p dng
15
16
S hch ton :
S chi tit cc
ti khon 156, 632,
Ho n ,
phiu
nhp , xut
Bng k
s1,2,8,11
Nht k chng t s 8
S ci cc
ti khon
17
Bo co
k ton
Ho n gi tr gia tng
Lin 3 : Dng thanh ton Mu s 01GTKT 3LL
AY/00-B
Ngy 6 thng 12 nm 2001
No :51955
n v bn : Cng ty CP My tnh Quang Vinh
a ch :27 hunh thc thng ng a H Ni
H v tn ngi mua : Ch H
n v : Cng Ty Hong Tun
a ch : 36 in Bin Ph
S ti khon
MS:
0100319384 - 1
STT
Tn hng
VT
S lng
n gi
Thnh tin
01
My in HP 1100
CI
02
10.684.000
5.342.000
1.068.400
Tng cng tin thanh ton :
11.752.400
K ton trng
Th
24
Tn hng ho Dch v bn ra
Hng ho
My tnh Cereon
My
tnh
Pentium III
My
tnh
Pentium IV
My in
S lng
Thu GTGT
945.386.738
78.914.472
32.405.500
3.240.550
intel 15
121.500.000
12.150.000
intel 25
252.800.000
25.280.000
21
114.497.200
11.449.720
Loa
29
21.750.000
1.087.518
Chut
20
6.935.000
346.760
Mn chn
100
4.685.000
234.250
25
Bn phm
50
11.755.000
587.750
Mn hnh
25
41.750.000
4.175.000
10
Ram
40
93.405.000
4.670.250.
11
cng
30
69.950.000
6.995.000
12
a mm
400
3.208.000.
160.400
13
CPU
25
53.800.700
2.690.035
14
Cc mn hnh
40
16.109.100
805.455
15
My qut
15
30.090.200
1.504.510
20
19.000.100
950.005
16
Fax Modem
17
Mainboard
10
23.500.500
1.175.025
18
Case
10
17.080.000
854.000
19
6.300.000
315.000
5.044.880
252.244
20
II
Dch v
81.571.242
5.078.967
Dch v sa cha
31.787.500
1.589.375
20.008.113
2.000.811
Dch v cI t
phn mm
Bo dng my
5.940.500
297.025
o to tin hc
23.835.129
1.191.756
1.026.957.980
83.993.439
Cng
bng tin mt
C TK 5111 :
Thu GTGT u ra
bng TGNH
C TK 5111 :
SL 2
27
28
C TK 5113 :
C TK 33311 :
S cI
TI khon 5111
S d u
nm
N
C
0
29
Ghi c cc
tI khon
Thng
i ng n
Thng 5
Thng
12
Cng
vi tI khon
ny
NKCT s 8
TK 911
945.386.
Cn
738
945.386.
g
pht
sinh
S
d
cui
738
945.386.
738
thn
g
Ngy 31 thng 5 n 2003
K ton ghi s
K ton trng
.3.3Trnh t k ton cc khon gim tr
K ton cc khonn gim tr cng ty cp my tnh Quang Vinh s
dng cc tI khon :
30
C TK 131,111
ng thi lp phhiu nhp v chng loi s lng, gi nhp li theo
nh khon :
N TK 156
C TK 632..
Gi vn y c cn c theo gi nhp vo do cc trung tm lp
hng thng.
cng ty cp my tnh Quang Vinh rt him khi c trng hp hng
bn b tr li nn nghip v ny rt t xy ra, trong thng 5 nm
2003 cng ty khng xy ra mt trng hp no nn ti khng th ly
dn chng minh ho c th.
3.4 K ton xc nh doanh thu thun :
T s liu tng hp trn nht k chng t s 8 k ton xc nh c
doanh thu thun.
Doanh Thu Thun
DT Thun = DT bn hng - Cc khon gim tr
DTBH
31
trong qu
c tnh vo gi vn m theo
Khi nhp , xut kho hng ho th kho vit phiu nhp kho , xut
kho v gi ln phng k ton .
34
Mu
Ban
N TK 156: 414.100.000
C TK 331: 414.100.000
H tn ngi giao hng: Hong Thanh Lam
Theo s.. ngy thng nm
Nhp ti kho: Cng ty TNHH Tin hc Minh Quang
n v nhp : Trung tm cc h thng thng tin
Tn,
STT
nhn
hiu
quy
S lng
M s
cch , phm
n v Theo
tnh
cht(snph
chng
Thc
n gi
nhp
Thnh
tin
m, hng ho)
A
01
My in
HP-
CI
50
50
5.250.0
262.500.
02
Ram
1100
CI
100
100
00
000
03
Loa
Ram
30
30
1.405.0
140.500.
00
000
200
35
Anco 3
370.000
11.100.0
00
Cng
414.100.
000
Nhp,
Ng i giao hng
( k, h tn)
(k, hc tn)
(k, hc tn)
Khi xut kho bn hng ho th kho vit phiu xut kho v gi ln
phng k ton.
Cng
ty
TNHH
tin
hc
Minh
Quang
Mu s 02 - VT
a ch 54C ging v - HN
nhn
S lng
36
a ch (b
STT hiu
,qui M s
cch ,phm
Yu
Thc
cht
tnh
cu
xut
(sn
n gi
Thnh
tin
phm
,hng ho)
A
01
My in
Hp11
Ci
00
5.342.0 37.394.0
00
Cng
00
37.394.0
00
Xut ngy 6
thng 5 nm 2003
Ph trch b phn bn hng
nhn
Th kho
(k ,h tn )
tn )
Ngi
(k ,h tn )
(k ,h
(k ,h tn )
Ga vn hng bn
C TK 156 ,155
37
SL3
38
Thu
= GTGT u ra
Thu GTGT
u vo c
khu tr
39
40
Mu s : 01/GTGT
Cng ho x hi ch ngha vit nam
c lp t do hnh phc
Ch tiu k khai
Doanh s(chacthu
GTGT)
Hng ho dch v bn ra
1.026.957.980
1.026.957.980
41
Thu GTGT
4
83.993.439
374.047.167
18.702.358
652.910.813
65.291.081
76.320.540
76.320.540
7.672.899
Thu GTGT
chuyn qua
Np thiu
10
0
816.740.143
trc
191.749.479
np
199.422.378
bn hng
TK6416: Chi ph qung co
TK 6412: Chi ph vt liu phc v
bn hng
S cI
TI khon 641
S d u nm
N
C
43
Ghi c cc tI
Thng
.. Thng5
. Thng
khon i ng n 1
12
vi tI khon ny
TK 331
16.357.0
TK334
53
40.719.2
TK3384
TK3383
48
859.788
5.149.08
TK1121
0
4.547.52
Cng pht
2
6763269
sinh
Cng
6763269
1
S d cui
thng
C
K ton ghi s
Ngy 31
thng 5 nm 2003
K
ton trng
(K ,h tn )
(K
,h tn )
6.2 K ton chi ph qun l doanh nghip:
Chi ph qun l doanh nghip trong Cng ty l ton b chi ph
pht sinh trongvic qun l doanh nghip nh: Chi ph nhn vin
qun l, chi ph khu hao ti sn c nh, chi ph li tin vay,
thu, ph l ph, chi ph dch v mua ngoi v chi ph khc.
44
Sau khi inh khon k ton tin hnh vo nht k chng t s 8.S
liu trn nht k chng t s 8 s l cn c ghi s cI tI khon
642.
7.K ton kt qu bn hng:
Mc ch ca bt k mt hot ng sn xut kinh doanh no
cng u hng ti mc ch l thu c li nhun cao do qu
trnh bn hng khng th tch ri vic xc nh kt qu bn hng.
Xc nh kt qu bn hng l vic so snh gia doanh thu
bn hng vi cc chi ph b ra phc v cho qu trnh bn hng.
Trong DTBH thun l phn doanh thu cn li sau khi tr i cc
khon gim tr doanh thu (gim gi hng bn, hng bn b tr li,
thu xut khu (nu c)), chi ph b ra phc v cho qu trnh
bn hng & chi ph bn hng, chi ph qunl doanh nghip phn
b cho hng bn ra.
DT bn
hng
=
(theo
ho
n)
Cc
khon
gim
tr DT 46
Thu
xut
nhp
khu
phi np
(Nu c)
Tr gi
vn
hng
xut
bn
CPBH,CPQ
LDN
phn b
cho hng
bn ra
= DT Thun - Tr gi vn hng bn ra
Mi nh khon lin quan n ti khon 9111 ti trnh
by phn trn.
- Nu li k ton thc hin bt ton kt chuyn theo nh
khon :
N TK 9111 Xc nh kt qu kinh doanh bn hng
C TK 42121 Li cha phn phi nm nay
- Nu l k ton ghi:
N TK 42121 Li cha phn phi nm nay
C TK 9111 Xc nh kt qu kinh doanh
* Nht k chng t s 8 c lp vo cui thng l tng hp s liu
t cc bng k 1 ,2 ,8 , 11 v bng k ho n dch v hng ho
bn ra .
sl4
phn III :kt lun
I - Mt s kin nhm gp phn hon thincng tc k ton bn
hng v xc nhkt qu bn hng
1.V vic s dng h thng ti khon v h thng chng t :
Mc d phi khai bo bo co ti chnh cho hi ng qun tr, cc
c quan chc nng ti hai ni khc nhau v c quan nim v tin
t khc nhau nhng vic a n mt h thng k ton thng nht
l mt vn rt tt cho Cng ty nhng nu chi tit th
phi chi tit c gi vn, c chi ph xc nh kt qu kinh
doanh ca tng b phn.
47
- V h thng s k ton:
Vn m Cng ty d nh n ht qu II nm 2003 chc chn
s chuyn sang hnh thc Nht k Chung l hp l, cung cp s liu
cho ban gim c mt cch chi tit v cung cp s liu kp thi v
ph hp vi k ton trn my cho ban gim c.
- V c cu ca phng k ton:
Do lm trn my tnh nn Cng ty ti u ho c nhn s trong
phng, nhng do trnh qun l cn km nn vic phn cng
cng vic gia cc b phn cn chng cho v cha c s phi hp
hi ho dn n khi lng cng vic rt nhiu v kt qu ca vic
k ton qun tr cha cao cha p ng c nh cu qun l ca hi
ng qun tr
II
49
Gi vn
hng bn
tng
nhm
hng ho
50
CPBH
(CPQLDN)
phn b cho tng
nhm
hng ho
CPBH
(CPQLDN)
phn b
cho tng
nhm
hng ho
53