Bo co thc tp ln 1

Mc Lc
Chng 1: TNG QUAN V CNG TY TNHH MT THNH VIN CP NC CAO BNG
4
1.1.

Thng tin chung v cng ty TNHH mt thnh vin cp nc Cao Bng.........4

1.2.

Lch s hnh thnh v pht trin cng ty cp nc Cao Bng........................4

1.3.

Quy m hot ng kinh doanh trong nhng nm gn y.............................5

Biu 1: S lng v trnh cn b cng nhn vin ca cng ty trong nm

2010-2012............................................................................................................... 5
1.4. c im hot ng kinh doanh v quy trnh cng ngh sn xut sn phm
ca cng ty.............................................................................................................. 7
1.5. M hnh t chc b my qun l ti Cng ty TNHH mt thnh vin cp nc
Cao Bng................................................................................................................. 9
Chng 2: B my k ton ti cng ty v mt s phn hnh k ton c bn.........13
2.1.

c im k ton ti Cng ty TNHH mt thnh vin cp nc Cao Bng....13

2.1.1.

c im t chc b my k ton ti cng ty.......................................13

2.1.2.

c im k ton ca cng ty:..............................................................16

2.1.3.

Quy trnh k ton ti cng ty:................................................................17

2.2.

Gii thiu phn mm k ton cng ty ang p dng:..................................20

Chng 3: Mt s phn hnh k ton c bn ca cng ty......................................23

3.1.

K ton vn bng tin :................................................................................ 23

3.1.1.

Ni dung :.............................................................................................. 23

3.1.2.

c im :............................................................................................. 23

3.1.3.

nh minh ha phn mm:.....................................................................25

3.1.4.

Chng t s dng :................................................................................ 25

3.1.5.

Quy trnh lun chuyn chng t :..........................................................28

3.1.6.

Ti khn s dng v hch ton :............................................................29

3.1.7.

Ghi s k ton :..................................................................................... 29

3.2.

K ton nguyn vt liu :.............................................................................31

3.2.1

c im v phn loi nguyn vt liu :...............................................31

3.2.2

Nguyn tc hch ton:..........................................................................31

Phm Thin Trang CQ48/21.08

Bo co thc tp ln 1
3.2.3

Anh minh ha phn mm k ton:........................................................32

3.2.4

Chng t k ton:.................................................................................. 32

3.2.5

Quy trnh thu mua nhp kho NVL:.........................................................33

3.2.6

Th tc xut kho Nguyn vt liu:.........................................................34

3.2.7

K ton tng hp NVL :..........................................................................35

3.3

K ton TSC :............................................................................................. 36

3.3.1

Khi nim v c im :........................................................................36

3.3.2

Phn loi v nh gi TSC...................................................................37

3.3.3

Chng t s sch k ton TSC s dng:..............................................39

3.3.4

Hch ton TSC:....................................................................................42

3.4

K ton tin lng v cc khon trch theo lng........................................45

3.4.1

cc hnh thc tnh lng ti cng ty:......................................................45

3.4.2

Cch tnh lng v cc khon trch theo lng......................................46

3.4.3

Trnh t k ton chi tit tin lng v cc khon trch theo lng.........47

3.5 K ton tp hp chi ph sn xut v tnh gi thnh sn phm:.......................50

3.5.1 Phn hnh k ton tp hp chi ph sn xut............................................50
Ti khon 6211 Chi ph nguyn liu vt liu trc tip sn xut.........................................55
3.5.2 K ton tnh gi thnh sn phm.............................................................56

Phm Thin Trang CQ48/21.08

Bo co thc tp ln 1
Chng 1:

TNG QUAN V CNG TY TNHH MT

THNH VIN CP NC CAO BNG

1.1.

Thng tin chung v cng ty TNHH mt thnh vin cp nc Cao Bng

Tn Cng ty: Cng ty TNHH mt thnh vin cp nc Cao Bng

Tn giao dch quc t: CAO BANG WATER SUPPELY ONE- MEMBER
COMPANY LIMITED NAWASCO., LTD.
Tn vit tt: CBWASCO
Vn iu l: 62.813.421.753 ng. (Su mi hai t tm trm mi ba triu bn
trm hai mi mt nghn by trm nm mi ba ng)
a ch: ng Tn An, Phng Tn Giang ,Th x Cao Bng , Tnh Cao Bng
C quan qun l cp trn: y ban nhn dn tnh Cao Bng
C s php l ca Doanh nghip: Cng ty TNHH mt thnh vin
Cp nc Cao Bng c chuyn i t doanh nghip nh nc l
Cng ty Cp nc Cao Bng theo quyt nh s 3556/Q-UBNN
ngy 19/12/2005 ca y ban Nhn dn tnh Cao Bng. Cng ty
c S K hoch v u t tnh Cao Bng cp giy chng nhn
kinh doanh s 1104000004 ngy 01/01/2006.
Loi hnh doanh nghip: Cng ty TNHH mt thnh vin
Ngnh ngh sn xut kinh doanh: Sn xut kinh doanh nc sch, thi cng xy
lp cc cng trnh cp thot nc.
1.2.

Lch s hnh thnh v pht trin cng ty cp nc Cao Bng

S ra i ca Cng ty TNHH mt thnh vin Cp nc Cao Bng

gn lin vi qu trnh th ha ca Th x Cao Bng.
T mt nh my c cng ngh th s, cng sut thit k nh, ban
u ch c 200m3/ngy m n nay nng ln

Phm Thin Trang CQ48/21.08

Bo co thc tp ln 1
12.000m3/ngy m. y thc s l mt bc pht trin nhy
vt.
Trc nhng nm 1990, mc d my mc, thit b cn thiu v
phn ln c k, lc hu. Nh nc c gng b sung mt s
thit b mi nhm m bo phc v nc sinh hot, cung cp ch
yu cho trung tm th x v khu bnh vin. Nhng nhu cu cp
thit v nc sinh hot ca ngi dn ngy cng ln, tp th cn
b cng nhn vin cng ty tp trung sng kin, ci tin k
thut thc hin thnh cng nng cp, m rng trm x l nc
Tn An.
c bit trong nhng nm 1996 2000, trong khun kh d n
ci to m rng nh my nc Cao Bng. Do Cng ty nng ng
tm ngun vn u t nhm nng cao cht lng nc c v
m rng thm nh my p ng c yu cu trc mt, ph
hp vi iu kin th ha. V vy nm 1997 Cng ty c
u t bng ngun vn OECF ca Nht Bn thay th thit b,
cng ngh x l nc ca h thng c.
Nm 1998 Cng ty li c u t bng ngun vn ODA ca Php
v c xy dng thm hai nh my vi cng ngh tin tin
nng cng sut cp nc ca Cng ty ln 12.000m3/ngy m,
p ng c nhu cu v s lng v cht lng nc sinh hot
cho ton b dn c khu vc trung tm Th x.
T ch thiu nc, cht lng nc thp n nay cng ty p
ng nhu cu v nc vi cht lng cao v ang m rng
phm vi phc v ra vng ngoi th.
Cng ty c i ng cng nhn c trnh tay ngh, nhit tnh,
chm hc hi, nng ng, sng to trong cng vic. Quy trnh
cng ngh trang thit b hin i, nh my c quang cnh p,
trong hot ng on th c i ng cn b cng nhn vin
tham gia nhit tnh, Chi b Cng ty nhiu nm lin t danh hiu
trong sch vng mnh. S c gng ca tp th ban lnh o v
Phm Thin Trang CQ48/21.08

Bo co thc tp ln 1
cn b cng nhn vin ca Cng ty c cp trn ghi nhn, c
th c B xy dng tng bng khen cho n v thc hin tt i
sng cho cn b cng nhn vin, U ban nhn dn tnh Cao Bng
tng danh hiu n v xut sc nm 2010.
1.3.

Quy m hot ng kinh doanh trong nhng nm gn y

Biu 1: S lng v trnh cn b cng nhn vin ca cng ty trong

nm 2010-2012
Ch tiu
S lng lao ng
+ i hc
+ Cao ng trung
cp
+ Cng nhn
+ Lao ng khc

VT
Ngi
Ngi
Ngi

Nm 2010
111
23
15

Nm 2011
109
24
13

Nm 2012
115
26
15

Ngi
Ngi

73
0

72
0

74
0

Biu 2: Kt qu hot ng kinh doanh ca cng ty trong nm 2010 - 2012

TT

Ch tiu

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

Doanh thu BH v cung cp DV

Cc khon gim tr DT
Doanh thu thun
Gi vn hng bn
Li nhun gp
DT hot ng ti chnh
Chi ph ti chnh
Chi ph bn hng
Chi ph QLDN
LN thun t hot ng KD
Thu nhp khc
Chi ph khc
Li nhun khc
Tng li nhun trc thu
Thu TNDN phi np

Nm 2010

Nm 2011

Nm 2012

16.872.195.932 17.218.788.675 25.029.805.816

0
0
506.080.000
16.872.195.932 17.218.788.675 24.523.725.816
11.572.547.147 10.084.503.403 11.671.004.836
5.299.648.785 7.134.285.272 12.852.720.980
1.522.815.120 1.698.713.830 1.152.473.727
0
0
0
2.838.835.791 3.181.268.218 3.995.300.706
2.930.680.216 3.622.520.426 4.655.851.775
1.052.947.898 2.029.210.458 5.354.042.226
240.816.031
56.181.819
608.361.452
61.947.282
1.562.433
63.752.993
178.868.749
54.619.386
544.608.459
1.231.816.647 2.083.829.844 5.898.650.685
269.666.662
359.074.353 1.104.279.773

Phm Thin Trang CQ48/21.08

Bo co thc tp ln 1
16

Li nhun sau thu

1.4.

962.149.985

1.724.755.491

4.794.370.912

c im hot ng kinh doanh v quy trnh cng ngh sn xut sn

phm ca cng ty
- Sn xut kinh doanh nc sch cung cp cho cc i tng s dng l

nhn dn, cc t chc hnh chnh s nghip, cc doanh nghip sn xut v dch v
- Lp t sa cha ng ng, ng h v cc sn phm c kh thit b
chuyn dng cho nghnh nc
- Thit k thi cng, lp t cc trm bm nh v ng ng cp nc vi
quy m va theo quy m ca khch hng
L cng ty cp nc cho cc i tng s dng chnh v vy nc sch l
sn phm chnh ca cng ty, v sn phm ny i hi phi ng nh tn ca n l
sch , tiu chun v sinh mi trng. Chnh v vy quy trnh cng ngh sn xut
nc sch ca Cng ty c din ra hon ton khp kn, mt cch lin tc, khng
c s ngt qung.
Sau y l quy trnh cng ngh sn xut nc sch ti Cng ty:

Phm Thin Trang CQ48/21.08

Bo co thc tp ln 1
Clo s b

Trm bm I

B lu lng

B lc nhanh trng lc

Al2(SO4)3

Thit b trn phn tnh B phn ng + B lng

B cha

Trm II

Tiu th

Clo kh trng

S 1:

Quy trnh sn xut nc sch ti Cng ty

Nc th c ly t cc ngun sng c bm ln t trm bm c truyn dn

qua ng ng nc th di v khu x l. Sau khi c Clo s b, phn chia qua
b lu lng. Khi c phn phi v hai khu x l chm phn Al 2(SO4)3 tu thuc
vo cht lng ca ngun nc. Sau nc a qua c h thng b phn ng,
lng ngang v bn kt ta lng xung c x ra ngoi qua h thng van x cn.
Nc c dn tip n b lc nhanh, trng lc chm Clo kh trng v thu c
nc sch cho vo b cha. Sn phm nc sch s c a n vi ngi s
dng qua h thng bm cp II.

Phm Thin Trang CQ48/21.08

Bo co thc tp ln 1
1.5.

M hnh t chc b my qun l ti Cng ty TNHH mt thnh vin cp

nc Cao Bng

S 2: B my qun l ti Cng ty TNHH mt thnh vin cp nc Cao

Bng

Phm Thin Trang CQ48/21.08

Bo co thc tp ln 1
Cng ty TNHH mt thnh vin cp nc Cao Bng hot ng theo m hnh
cng ty nh nc c lp.
Ban lnh o cng ty bao gm: 1 Gim c, 2 ph Gim c, 1 k ton
trng.
Cc phng ban chc nng v cc i trc thuc gm:
- Phng T chc Hnh chnh.
- Phng K hoch K thut.
- Phng K ton Ti v.
- Phng Kinh doanh.
- i Lp t.; i Sn xut.; i Xy lp.
Chc nng nhim v ca tng b phn:
1. Gim c:
Trc tip ch o sn xut kinh doanh, chu trch nhim trc php lut v
ton b kt qu sn xut kinh doanh ca Cng ty. Thc hin cc phng n sn
xut kinh doanh, u t lin doanh, lin kt vi bn ngoi. Phn cng nhim v
qun l cho Ph gim c ph trch v chu trch nhim v nhng nhim v phn
cng cho Ph gim c.
2. Ph gim c:
Chu trch nhim trc Gim c v nhng cng vic v b phn c phn
cng qun l. Trc tip iu hnh qun l cc cng vic c phn cng. Thay mt
Gim c iu hnh ton b hot ng sn xut kinh doanh khi c y quyn.
3. K ton trng:
Chu trch nhim trc php lut v ch k ton, thng k, qun l ti
chnh ca cng ty. m bo cho hot ng kinh doanh ca Cng ty theo nguyn
tc hiu qu, bo ton v pht trin vn, trc tip iu hnh phng k ton ti v.
4. Phng T chc Hnh chnh:
Phm Thin Trang CQ48/21.08

Bo co thc tp ln 1
C nhim v sp xp nhn s, nng h bc lng, khen thng, k lut, tip
nhn hoc thuyn chuyn cng tc, cho thi vic, lp k hoch o to cho cn b
cng nhn vin, tip thu ch chnh sch ca Nh nc m bo quyn v
ngha v ca ngi lao ng, thc hin cng tc l tn, qun l iu ng xe, qun
l cng tc bo v, t v ca Cng ty.
5. Phng K hoch K thut:
C nhim v lp k hoch ch o, kim tra vic thc hin k hoch, iu
chnh k hoch, tng kt nh gi vic thc hin k hoch cho tt c cc mt cng
tc ca Cng ty.
n c kim tra vic thc hin quy trnh, quy phm k lut trong vn hnh
v sn xut nc ti u mi, quy trnh, quy phm trong lp t sa cha, bo
dng ng ng v thc hin k lut an ton lao ng.
Thay mt cng ty tip nhn n xin lp t, thc hin kho st v lp n
gi lp t cho khch hng.
Thng xuyn hc tp, nghin cu tng kt v ph bin cc tin b k thut
phc v cho vic nng cao cht lng, h gi thnh sn phm, tng tui th cng
trnh v ng ng cp nc.
6. Phng K ton Ti v:
Xy dng h thng t chc k ton thng k ton n v ngy mt hon
chnh, ph hp vi yu cu sn xut v ch ti chnh k ton hin hnh. Ghi
chp, phn nh y , kp thi, chnh xc v trung thc cc nghip v kinh t pht
sinh trong qu trnh sn xut kinh doanh theo ng ch k ton quy nh.
Pht hin v phn nh kp thi nhng vi phm ti sn, vi phm ch thu
chi ti chnh.
Cung cp kp thi, chnh xc s liu ti chnh cho gim c lp k hoch
ng n cho sn xut kinh doanh.
Phm Thin Trang CQ48/21.08

10

Bo co thc tp ln 1
7. Phng Kinh doanh:
Lp hp ng s dng nc cho khch hng. c, kim tra s ng h, in
ha n, thu tin tng h khch hng, gim st vic s dng nc ca khch hng.
Pht hin v x l cc ng ng r r, nhanh chng, kp thi chng tht
thot nc.
Pht hin kp thi hnh vi ly trm nc v lm h hi ti sn ca cng ty
cho ban lnh o cng ty c bin php x l.
8. i lp t:
Thc hin bo dng, sa cha, lp t ng ng, thit b my mc thuc
cng ty qun l.
Thc hin lp t cc hp ng mi m cng ty k vi khch hng.
Ci to, nng cp h thng mng li cp nc ca cng ty.
Thc hin vic lp t h thng dy truyn cng ngh cp nc c gi tr ln
cho cc t chc c nhu cu.
Thc hin cc quyt nh x l ct nc ca cc t chc, c nhn, tp th vi
phm hp ng, quy ch, quy nh i vi khch hng ca cng ty.
9. i sn xut:
Thc hin vn hnh ng quy trnh cng ngh nhm pht huy ti a cng
sut s dng ca my mc, m bo cht lng nc, m bo an ton lao ng,
an ton my mc thit b.
Cp nc vo mng li, m bo s lng nc sch, m bo nhu cu s
dng nc ca khch hng trn mng li.
10. i xy lp:
Xy dng mi cc cng trnh chuyn ngnh nc cho cc t chc, c nhn
c nhu cu.

Phm Thin Trang CQ48/21.08

11

Bo co thc tp ln 1
Xy dng, ci to cc hng mc cng trnh trong cng ty nng cp mng
li cp nc ca cng ty.

Chng 2:

B my k ton ti cng ty v mt s phn hnh k

ton c bn
2.1.

c im k ton ti Cng ty TNHH mt thnh vin cp nc Cao

Bng

2.1.1. c im t chc b my k ton ti cng ty

a) S lng v trnh chuyn mn ca nhn vin k
ton .

Phng k ton c 4 ngi vi chc v nh sau:

STT Chc v c phn cng
1

K ton trng

K ton doanh thu, cng n, ti sn c nh

K ton vn bng tin, thanh ton lng, BHXH v BHYT

Th kho kim th qu

b) M hnh t chc b my k ton

Phm Thin Trang CQ48/21.08

12

Bo co thc tp ln 1
T chc b my k ton trc ht phi xc nh s lng nhn vin k ton,
nhim v ca tng b phn k ton, mi quan h gia phng k ton vi cc phng
ban c lin quan khc trong cng ty.
T chc hch ton phi n gin, r rng, d hiu , phn cng trch nhim
hp l , khoa hc. p dng phng php hch ton ph hp, nhm qun l cht
ch hot ng sn xut kinh doanh.
Xut pht t c im t chc sn xut, t chc qun l cng nh c im
ca k ton ph hp vi iu kin v trnh qun l Cng ty cp nc cao bng
t chc cng tc k ton theo m hnh tp trung.
Theo m hnh ny ton b cng tc k ton u c thc hin ti phng k
ton ca cng ty.
1. K ton trng
L ngi bao qut ton b cng tc k ton ca Cng ty, quyt nh mi vic
trong phng k ton, tham mu gip vic cho Gim c v l ngi chu trch
nhim ca cng ty. ng thi k ton trng cn kim phn hnh k ton vt t,
k ton tng hp, ln bo co biu k ton.
2. K ton doanh thu, cng n, ti sn c nh:
C nhim v vit ha n hng ha bn ra, k khai doanh thu tng loi hng
ha, theo di qun l tnh hnh thanh ton tin nc, tin lp t ca khch hng,
tnh hnh thanh ton cng n ni b, cc khon tm ng.
Theo di c cu ti sn c nh, nh gi hiu qu s dng ti sn c nh,
trch khu hao, phn b khu hao theo ng ch , theo di chi tit ti sn c nh
s dng cc b phn.
3. K ton vn bng tin, thanh ton lng, BHXH v BHYT:

Phm Thin Trang CQ48/21.08

13

Bo co thc tp ln 1
C nhim v m s qu tin mt, tin gi ngn hng, theo di tnh hnh thu
chi v cc khon thu tin nc, tin lp t, mua vt t, chi tr cc khon dch v
mua ngoi.
T chc hch ton ng thi gian, s lng, cht lng kt qu lao ng ca
CBCNV trong cng ty, thanh ton kp thi tin lng v cc khon trch theo
lng, phn tch tnh hnh s dng qu lng.
4. Th kho kim th qu:
C nhim v theo di tnh hnh nhp, xut, tn qu tin mt, tin gi ngn
hng hng ngy v cui thng cng vi k ton vn bng tin, i chiu, kim k
tn qu lp bo co kim qu.
Cn c vo ha n mua vt t, phiu ngh cp vt t nhp, xut kho
vt t v m th kho cho tng loi vt t xc nh c lng nhp, tn ca
tng loi vt t.

K Ton Trng
.

Th kho
kim th
qu

K ton vn bng
tin, tin lng,
BHXH, BHYT

K ton doanh
thu, cng n,
ti sn c nh

S 3: T chc b my k ton ti Cng ty TNHH mt thnh vin cp

nc Cao Bng
Phm Thin Trang CQ48/21.08

14

Bo co thc tp ln 1
2.1.2. c im k ton ca cng ty:
Hnh thc t chc cng tc k ton m Cng ty TNHH mt thnh vin cp
nc Cao Bng p dng l hnh thc tp trung
Hin nay Cng ty TNHH MTV cp nc Cao Bng ang p dng Ch
k ton Vit Nam theo Quyt nh s 15/2006/Q-BTC ngy 20/03/2006 ca
B ti chnh, h thng Chun mc k ton Vit Nam v cc quy nh v sa i, b
sung c lin quan ca B Ti chnh.
* Nin k ton: c tnh theo nm dng lch, nm ti chnh c bt
u t 01/01 n ngy 31/12.
* n v tin t s dng trong k ton: Bo co ti chnh v cc nghip v
k ton c lp v ghi s bng ng Vit Nam (VND).
* Phng php tnh thu GTGT: phng php khu tr
* Phng php hch ton hng tn kho: phng php k khai thng
xuyn
* Phng php trch khu hao TSC: phng php ng thng.
* H thng chng t s dng:
H thng chng t k ton Cng ty hin ang p dng u tun th theo
ng mu do B Ti chnh quy nh. Cc nghip v kinh t pht sinh u c lp,
phn nh theo ng mu v phng php quy nh ti Quyt nh 15/2006/QBTC ngy 20/03/2006 ca B Ti chnh.
* H thng ti khon k ton:
Hin nay, Cng ty TNHH MTV cp nc Cao Bng ang s dng h
thng ti khon k ton c p dng thng nht i vi cc doanh nghip hot
Phm Thin Trang CQ48/21.08

15

Bo co thc tp ln 1
ng trong nn kinh t theo Quyt nh s 15/2006/Q-BTC ban hnh ngy
20/03/2006 ca B Ti chnh. thun li cho cng tc k ton n v cn m
thm cc TK cp 2, cp 3 ph hp vi hot ng kinh doanh ti n v.
* H thng Bo co k ton:
Hng qu, k ton vin ph trch phn hnh k ton tng hp ca Cng ty TNHH
MTV cp nc Cao Bng phi tin hnh lp cc Bo co ti chnh theo ng quy
nh mi nht ca B Ti chnh v ch lp v trnh by cc Bo co ti chnh bao
gm: Quyt nh s 15/2006/Q-BTC ban hnh ngy 20/03/2006 v chun mc s
21, np cho cc c quan qun l ca Nh nc.
Ngoi ra, phc v tt hn cho nhu cu qun l tnh hnh hot ng sn
xut kinh doanh v tnh hnh ti chnh ca n v, Cng ty TNHH MTV cp nc
Cao Bng cn s dng mt s bo co khc cung cp y v kp thi cc
thng tin cn thit t gip qu trnh ra quyt nh c chnh xc v ph hp.
2.1.3. Quy trnh k ton ti cng ty:
Cng ty p dng hnh thc Nht K Chung trong iu kin c s dng k
ton trn my. y l hnh thc k ton kh n gin, cc nghip v kinh t pht
sinh cn c vo chng t gc ghi vo s Nht K Chung theo trnh t thi gian
v ni dung nghip v kinh t. Phn nh mi quan h khch quan gia cc i
tng k ton (quan h i ng gia cc ti khon). Vic hch ton cc nghip v
vo s k ton, lp cc bo co k ton u c thc hin trn my. Cc my tnh
phng k ton v cc my tnh ca phng kinh doanh c ni mng vi nhau
nn m bo vic chuyn s liu ln phng k ton c thun tin, nhanh chng
v kp thi. Vic ng dng my vi tnh vo cng tc k ton va gim bt cng
vic ghi chp ng thi trnh c s trng lp cc nghip v, tng tc x l

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Bo co thc tp ln 1
thng tin, lp cc Bo co Ti chnh nhanh chng v cung cp s liu kp thi cho
yu cu qun l.
Hnh thc nht k chung bao gm cc loi s k ton sau:
- S nht k chung
- S ci cc ti khon
- Cc bng k
- S, th k ton chi tit
Trc khi p dng phn mm k ton, k ton cng ty t chc khai bo cc
tham s h thng ph hp vi t chc cng tc k ton ca cng ty v tun th ch
k ton hin hnh. ng thi m ho cc danh mc i tng cn qun l mt
cch hp l, khoa hc.
Chng t gc, cc bng phn b

Bng k

Nht k chng t

S ci

S, th k ton chi tit

Bng tng hp, chi tit

Bng cn i pht sinh

Bo co ti chnh

Ghi cui ngy

Ghi cui k
Quan h i chiu

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Bo co thc tp ln 1
S 4: Hnh thc s k ton c p dng ti cng ty
Hin nay ti cng ty TNHH mt thnh vin cp nc Cao Bng ang a
vo s dng h thng phn mm k ton my AC soft nhm h tr v gip cho
cng vic ca cc k ton vin c gim bt, nh nhng hn. Hng ngy, cn c
vo chng t gc, k ton vin s kim tra chng t, phn loi chng t theo i
tng, nghip v pht sinh ri nhp liu. k ton lun phi kim tra tnh chnh xc,
khp ng s liu trn my vi chng t gc. My tnh s thc hin cc bt ton
hch ton, phn b, kt chuyn. ng thi, cc bo co k ton s c kt xut t
cc s liu ban u sau mt s thao tc nht nh trn phn mm s dng.
Trc khi p dng phn mm k ton, k ton cng ty t chc khai
bo cc tham s h thng ph hp vi t chc cng tc k ton ca cng ty v tun
th ch k ton hin hnh. ng thi m ho cc danh mc i tng cn qun
l mt cch hp l, khoa hc.
Cc nghip v kinh t pht sinh
Lp chng t
Cc chng t k ton
Cp nht vo my
Tp s liu chi tit
Tng hp s liu cui thng

Tp hp s liu tng hp thng

Ln bo co
BO CO TI CHNH, S SCH K TON

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Bo co thc tp ln 1
S 5: Trnh t hch ton trn phn mm k ton
Hng ngy, cn c vo chng t gc, k ton vin s kim tra chng
t, phn loi chng t theo i tng, nghip v pht sinh ri xc nh ti khon
ghi N, ti khon ghi C nhp d liu vo phn mm my vi tnh theo cc bng,
biu c thit k sn trn phn mm k ton.
K ton lun phi kim tra tnh chnh xc, khp ng s liu trn my
vi chng t gc. My tnh s thc hin cc bt ton hch ton, phn b, kt
chuyn. ng thi, cc bo co k ton s c kt xut t cc s liu ban u sau
mt s thao tc nht nh trn phn mm s dng. Theo quy trnh ca phn mm
k ton, cc thng tin c t ng nhp vo s k ton tng hp (Nht k chung)
v cc s, th k ton chi tit lin quan.
Cui thng (hoc bt k vo thi im cn thit no), k ton thc hin
cc thao tc kha s (cng s) v lp BCTC. Vic i chiu gia s liu tng hp
vi s liu chi tit c thc hin t ng v lun m bo chnh xc, trung thc
theo thng tin c nhp trong k.
Cui thng, cui nm s k ton tng hp v s k ton chi tit c in ra
giy, ng thnh quyn v thc hin cc th tc php l theo quy nh.
2.2.

Gii thiu phn mm k ton cng ty ang p dng:

Hin nay Cng ty TNHH mt thnh vin cp nc Cao Bng ang s dng
phn mm k ton ACsoft
2.1.3.1. Mt s c im ca phn mm:

M hnh ho chc nng, quy trnh lm vic bng s trn

mn hnh
Giao din trc quan bng ting Vit, d nhp liu
Qun l tin t theo nhiu n v tin t

Phm Thin Trang CQ48/21.08

19

Bo co thc tp ln 1

Qun l chi tit vt t hng ho theo: m hng, nhm hng,

ngun gc, kho hng, nh cung cp, ngi mua, vv
Qun l ti sn c nh chi tit theo: m ti sn, tn ti sn,
nguyn gi, gi tr cn li, hao mn lu k, ngun hnh thnh
ti sn, vv
Qun l cng n phi thu - phi tr chi tit tng khch hng
theo tng ho n
Qun l chi ph v tnh gi thnh n tng n hng, sn
phm, cng trnh
Xc nh hiu qu kinh doanh n tng ngnh ngh, hot
ng kinh doanh, nhm hng, mt hng, cng trnh, nhn
vin, th trng
Tt c cc bo co u c th lc s liu theo nhiu tiu thc
khc nhau.
An ton d liu vi tnh bo mt cao, phn quyn chi tit cho
tng k ton, d dng tch hp vi nhng chc nng mi ph
hp tng giai on pht trin doanh nghip .
2.1.3.2. Mn hnh h thng ca phn mm:

Phm Thin Trang CQ48/21.08

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Bo co thc tp ln 1

2.1.3.3. Quy trnh x l nghip v ca my:

Phm Thin Trang CQ48/21.08

21

Bo co thc tp ln 1

Phm Thin Trang CQ48/21.08

22

Bo co thc tp ln 1
Chng 3:
3.1.

Mt s phn hnh k ton c bn ca cng ty

K ton vn bng tin :

3.1.1. Ni dung :
Khi nim :
- Vn bng tin l mt b phn ca vn sn xut kinh doanh ca doanh nghip
thuc ti sn lu ng c hnh thnh ch yu trong qu trnh bn hng v trong
cc quan h thanh ton.
- Vn bng tin ca cng ty bao gm: Tin mt ti qu, tin gi ngn hng v
tin ang chuyn.
Nguyn tc :
K ton vn bng tin tun th nhng nguyn tc sau :
- S dng n v tin t thng nht l ng Vit Nam
- Cc loi ngoi t c quy i ra ng Vit Nam theo quy nh v c theo
di chi tit ring tng loi ngoi t trn TK 007 Ngoi t cc loi.
- Cc loi vng bc, kim kh, qu c nh gi bng tin ti thi im pht
sinh theo gi thc t, ng thi c theo di chi tit s lng, trng lng,
quy cch phm cht ca tng loi.
- Vo cui mi k, k ton iu chnh li cc loi ngoi t theo gi thc t
K ton vn bng tin phi thc hin cc ngha v phn nh chnh xc ,kp
thi ,y s hin c v tnh hnh bin ng ca cc khon mc vn bng tin .
Kim tra gim st cht ch vic tun th cc quy nh v th tc qun l cc khon
mc vn bng tin.
3.1.2. c im :
Tin mt :
Tin mt l khon vn bng tin ti n v c th qu c trch nhim qun
l.Tin mt bao gm : Tin mt Vit Nam, ngoi t, vng, bc, qu, kim kh
qu, tn phiu v ngn phiu. phc v cho hot ng sn xut kinh doanh ca
cng ty din ra lin tc th ti n v lun c mt lng tin mt nht nh, do c
im ca tin mt l lun cha ng nhng ri ro cao, chi ph c hi ln, do
lun phi tnh ton nh mc tn qu sao cho hp l, mc tn qu ph thuc vo
Phm Thin Trang CQ48/21.08

23

Bo co thc tp ln 1
tng giai on ca qu trnh kinh doanh cng nh k hoch sn xut kinh doanh c
th.
Th qu l ngi c trch nhim qun l tin mt ti qu,do nhng c im
nu trn th qu phi chu trch nhim v cc khon thu chi v tin mt,m bo
nguyn tc bt kim nhim , th qu khng c tham gia vo cng tc k ton ,
khng c trc tip mua bn hng ha, nguyn liu.

Tin gi Ngn hng :

L s tin m doanh nghip gi ti cc ngn hng, kho bc nh nc hoc cc
cng ty ti chnh.
i vi tng khon tin gi ngn hng , k ton phi m s theo di chi tit
to iu kin cho cng tc kim tra,i chiu, theo di. Khi c s chnh lch gia
s liu k ton ca n v vi ngn hng th phi ghi nhn theo chng t ca ngn
hng, s chnh lch c theo di ring trn ti khon phi thu hoc phi tr khc
v thng bo cho ngn hng i chiu xc minh li.

Cc khon thu chi bng ngoi t :

Vic hch ton c quy i ra ng Vit Nam theo t gi giao dch thc t
ca cc nghip v kinh t pht sinh hay t gi giao dch bnh qun trn th trng
ngoi t lien ngn hng do ngn hng Nh nc cng b ti thi im pht sinh
nghip v kinh t ghi s.

Phm Thin Trang CQ48/21.08

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Bo co thc tp ln 1
3.1.3. nh minh ha phn mm:

3.1.4. Chng t s dng :

K ton tin mt :
Chng t c s dng l :
- Phiu thu
- Phiu chi
- Bng k vng bc qu
- Bng kim k qu
K ton tin gi ngn hng :
- Giy bo N
- Giy bo C
- Bng sao k ca ngn hng
Phm Thin Trang CQ48/21.08

25

Bo co thc tp ln 1
- y nhim thu,y nhim chi, sc chuyn khon..
Minh ha :

Phm Thin Trang CQ48/21.08

26

Bo co thc tp ln 1
Mu s: 01-VT

CNG TY TNHH 1 THNH VIN CP NC CAO BNG

ng Tn Bnh-phng Tn Giang- Th x Cao Bng
Ban hnh theo Q s 15/2006/Q-BTC
ngy 20/03/2006 ca B trng BTC

PHIU THU
Ngy

thng

Quyn s:

nm

s phiu:
Lin: 1

nh khon

s tin

N: 1111
C:
11211
Ngi np:
a ch:
V khon: rt tin gi ngn hng v nhp qu tin mt
S tin:

VND

Bng ch:
Km theo
Ngy thng
GIM C
QU

nm
K TON TRNG

NGI NP TIN

NGI LP BIU

TH

3.1.5. Quy trnh lun chuyn chng t :

Lun chuyn chng t thu tin :

1K ton tin mt vit phiu thu (3 lin)
2Trnh phiu thu ln k ton trng k duyt (c 3 lin)
3Phiu thu chuyn li cho k ton tin mt (c 3 lin, lu lin 1)
4Chuyn lin 2, 3 cho th qu

Phm Thin Trang CQ48/21.08

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Bo co thc tp ln 1
5Th qu thu tin v k nhn vo phiu thu (c 2 lin)
6Chuyn phiu thu cho ngi np tin k nhn
7Ngi np tin giu li lin 3 chuyn tr li lien 2 cho th qu ghi s
8Th qu chuyn phiu thu (lin2 ) cho k ton tin mt
9K ton tin mt ghi s k ton tin mt
10

Chuyn phiu thu cho cc b phn lien quan ghi s

11

Chuyn tr phiu thu v cho k ton tin mt lu gi

Lun chuyn chng t chi tin :

1B phn lin quan np chng t cho Gim c duyt chi
2K ton tin mt cn c duyt chi vit phiu chi (3 lin)
3KTT, ch TK k phiu chi (3 lin)
4KT tin mt nhn li c 3 lin phiu chi k, lu lin 1
5Chuyn lin 2, 3 cho th qu
6Th qu xut qu, chi tin, k phiu chi (c 2 lin)
7Ngi nhn tin k phiu chi, gi li lin 3, tr lien 2 cho th qu, th qu
ghi s.
8Th quy chuyn lin 2 cho k ton tin mt
9KT tin mt ghi s, chuyn phiu chi cho b phn lin quan ghi s
10

Chuyn tr li phiu chi cho KT tin mt lu tr

3.1.6. Ti khn s dng v hch ton :

Ti khon s dng :
TK 111- Tin mt.
TK 112 Tin gi ngn hng ( m chi tit theo tng
ngn hng)
TK lin quan

Phm Thin Trang CQ48/21.08

28

Bo co thc tp ln 1
Hch ton :
K ton thu tin mt :
lin quan
K ton chi tin mt :

N TK 111,112 :
C TK 131 ( TK 141, TK 711): TK
N TK 331, TK 156, TK 157, TK lin quan
C TK 111 ,112 :

3.1.7. Ghi s k ton :

-S qu tin mt :
- S ci tin mt, s ci tin gi ngn hng
- S nht k chung
- s k ton chi tit qu tin mt: VN, ngoi t
Minh ha:
S k ton chi tit qu tin mt :

Phm Thin Trang CQ48/21.08

29

Bo co thc tp ln 1

CNG TY TNHH 1 THNH VIN CP

NC CAO BNG
ng Tn Bnh-phng Tn GiangTh x Cao Bng

Mu s S07a-DN
(ban hnh theo Q15/2006/Q-BTC ngy
20/3/2006)

TRCH S K TON CHI TIT QU TIN MT

Ti khon: Tin mt
Nm 2013
n v tnh: VN
Ngy

Ngy

S hiu

thng

thng

ghi s

chng

chng t
Thu Chi

t
B

TK
Din gii

i
ng

S pht sinh
N
C

Tn qu
u k
Pht sinh trong k

Thu tin bn hng

Cng pht sinh

31/13
Tn cui k
S ny c 20 trang, nh s t trang 01 n trang 20

Tn

Ghi

qu

ch

-Ngy m s 01/01/2013
Ngy 31 thng 12 nm 2013
Ngi ghi s
(k, ghi r h tn)

KT trng
(k, ghi r h tn)

Gim c
(k, ghi r h tn,ng du)

Phm Thin Trang CQ48/21.08

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Bo co thc tp ln 1
3.2.

K ton nguyn vt liu :

3.2.1 c im v phn loi nguyn vt liu :

Do c im tnh hnh SXKD ca cng ty TNHH mt thnh vin cp nc
Cao Bng l sn xut v phn phi nc, thi cng lp t ng ng nc nn
nguyn vt liu chnh sn xut nc l Phn, Zaven, keo t, Clo .
Ngoi nguyn vt liu chnh trn cng ty cn s dng mt s vt t khc nh
nhin liu, ph tng thay th v thit b XDCB. Vt liu l i tng ban u, l
c s vt cht ban u cho sn xut nc, l ti sn d tr trong SXKD c mua
sm bng ngun vn lu ng ca cng ty ,khi tham gia vo qu trnh sn xut vt
liu b tieu hao ton b v thay i hnh thi vt cht ban u cu thnh nn
thc th chnh ca sn phm. V mt gi tr vt liu chuyn 1 ln ton b gi tr
vo gi thnh phm mi to ra, do chi ph vt liu chim 1 t trng kh ln
trong tng gi thnh sn phm dn ti vic la chn loi vt liu tt, ph hp l
iu kin quan trng nng cao hiu qu SXKD.
3.2.2 Nguyn tc hch ton:
Doanh nghip hch ton chi tit Nguyn liu, vt liu theo tng th, tng
chng loi quy cch tng kho v tng a im bo qun s dng
-Tnh gi vt liu xut kho theo phng php thc t ch danh: nhp kho vt t
no th tnh gi xut theo gi thc nhp vt t .
-p dng phng php k ton chi tit NVL th song song
-Hch ton hng tn kho theo phng php k khai thng xuyn.: L phng
php theo di v phn nh 1 cch thng xuyn, lin tc tnh hnh nhp xut, tn
kho vt liu, hng ha trn cc loi s sch k ton sau mi ln pht sinh cc
nghip v thu mua nhp hoc xut vt t.
-Cc ti khon k ton hng tn kho c dng phn nh s hin c, tnh hnh
bin ng tng, gim ca vt t, hng ha. V vy gi tr vt t, hng tn kho trn

Phm Thin Trang CQ48/21.08

31

Bo co thc tp ln 1
s k ton c th c xc nh bt k thi im no trong k k ton theo cng
thc:
Tr gi hng tn kho cui k = Tr gi HTK u k + Tr gi HTK nhp
trong k - tr gi hng tn kho xut trong k
3.2.3 Anh minh ha phn mm k ton:

3.2.4 Chng t k ton:

- phiu xut kho; Phiu nhp kho
- Phiu bo vt t cn li cui k
- Bng k mua hng
- Bng phn b nguyn liu, vt liu
Phm Thin Trang CQ48/21.08

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Bo co thc tp ln 1

3.2.5 Quy trnh thu mua nhp kho NVL:

Khi nhn hp ng t mua sn phm hay khi c k hoch sn xut cho tng thi
k, ty theo yu cu v s lng, cht lng ca tng loi nguyn vt liu v s
lng nguyn liu cn tn kho, phng vt t cn c s liu ra k hoch thu
mua vt t theo hnh thc trc tip hoc gin tip. Khi nguyn vt liu v cng
ty, ban kim nghim vt t kim tra s lng, cht lng, quy cch, chng loi, kt
qu kim tra c ghi vo bin bn kim nghim.Sau khi c kim k s lng
cht lng, th qu cn c ha n, chng t, bin bn kim k sau lp phiu
nhp kho
Phiu nhp kho c lp thnh 3 lin:
Lin 1: lu ti phng vt t
Lin 2: th kho gi khi vo th kho
Lin 3: Chuyn cho phng k ton ghi s k ton.

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33

Bo co thc tp ln 1
Nhu cu NVL phc v sn xut

Lp k hoch thu mua NVL

Tin hnh thu mua NVL

Kim nghim NVL nhp kho

Lp phiu nhp kho NVL

;
Lin 1:
Lu
phng vt
t

Lin 2:

Lin 3:

Th kho gi
ghi th
kho

Chuyn cho
phng k ton

S 6: Quy trnh th tc nhp kho nguyn vt liu

3.2.6 Th tc xut kho Nguyn vt liu:
Cn c vo yu cu SXKD ca tng b phn, phn xng ngh ln c ban
Gam c ph duyt. Phng k ton ( k ton vt t) ln phiu xut kho
Chng t xut NVL l Phiu xut kho. Phiu do b phn xin lnh NVL
lp. Phiu c lp cho mt hoc nhiu th NVL ti cng mt kho. Phiu c
lp thnh 3 lin( 1 lin ngi lnh gi, 1 lin gi ln Phng k hoch vt t, 1 lin
th kho chuyn cho phng K ton)

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34

Bo co thc tp ln 1
3.2.7 K ton tng hp NVL :
- S dng phng php k khai thng xuyn
- Ti khon s dng :
TK 152: Nguyn liu vt liu
TK1521: NVL chnh
TK1522: Vt liu ph
TK1523: Nhin liu
TK1524: Ph tng thay th
TK1528: Vt liu khc
TK lin quan ( TK 111, TK112, TK 331,)
S hch ton :

Chng t

Bng tng hp NVL

S chi tit TK152

Nht k chung
S ci TK152

S 7: Quy trnh hch ton nguyn vt liu

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35

Bo co thc tp ln 1
3.3 K ton TSC :
3.3.1 Khi nim v c im :
Khi nim :
TSC trong cc doanh nghip l nhng t liu lao ng ch yu v cc ti sn
khc c gi tr ln , tham gia vo qu trnh sn xut kinh doanh ca DN v gi tr
ca n c chuyn dn dn,tng phn vo gi tr sn phm dch v sn xut ra
trong cc chu k sn xut.
Tiu chun ghi nhn TSC l :
- Chc chn thu c li ch kinh t trong tng lai t vic s dng ti sn .
-Nguyn gi ti sn phi c xc nh mt cch ng tin cy.
-C thi gian s dng t mt nm tr ln
-C gi tr theo quy nh hin hnh (theo quy nh hin nay l t 10.000.000
ng tr ln)
c im :
- Tham gia vo nhiu chu k sn xut kinh doanh,
- TSC b hao mn v gi tr ca n c dch chuyn tng phn vo chi ph sn
xut kinh doanh trong k,
- TSC gi nguyn hnh thi ban u cho n lc h hng
Yu cu qun l v nhim v k ton TSC:
Phn nh kp thi s hin c, tnh hnh bin ng ca tng th loi , nhm TSC
trong ton doanh nghip cng nh trong tng n v s dng ,m bo an ton v
hin vt, khai thc v s dng m bo ht cng sut c hiu qu
Nguyn tc qun l :
- Phi lp b h s cho mi TSC c trong DN .H s bao gm : Bin bn giao
nhn TSC,hp ng ,ha n mua TSC v cc chng t khc c lin quan .

Phm Thin Trang CQ48/21.08

36

Bo co thc tp ln 1
- T chc phn loi ,thng k, nh s, lp th ring v theo di chi tit theo tng
i tng ghi TSC trong s theo di TSC phng k ton v n v s dng
- TSC phi c qun l theo nguyn gi, s khu hao ly k v gi tr cn li
trn s k ton
- nh k vo cui mi nm ti chnh DN phi tin hnh kim k TSC.Mi
trng hp thiu hay tha u phi lp bin bn tm ra nguyn nhn v x l.
Nhim v :
- T chc ghi chp ,phn nh ,tng hp s liu chnh xc ,y , kp thi v s
lng , hin trng v gi tr TSC hin c, tnh hnh tng gim v di chuyn TSC
trong ni b doanh nghip nhm gim st cht ch vic mua sm , u t, bo qun
v s dng TSC.
- Phn nh kp thi gi tr hao mn ca TSC trong qu trnh s dng ,tnh ton v
phn nh chnh xc s khu hao v chi ph kinh doanh trong k ca n v c lin
quan.
- Tham gia lp k hoch sa cha v d ton chi ph sa cha TSC
- Tham gia cng tc kim k, kim tra nh k hay bt thng, nh gi li TSC
trong trng hp cn thit. T chc phn tch , tnh hnh bo qun v s dng
TSC doanh nghip.
3.3.2 Phn loi v nh gi TSC
Phn loi TSC :
L vic sp xp cc TSC trong doanh nghip thnh cc loi , cc nhm TSC c
cng tnh cht, c im theo tiu thc nht nh.
-PL da theo hnh thi biu hin :
+ TSC hu hnh : l nhng ti sn c hnh thi vt cht c th, tho mn cc
tiu chun ghi nhn TSC.

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Bo co thc tp ln 1
+ TSC v hnh: l nhng ti sn khng c hnh thi vt cht c th, tho
mn cc tiu chun ghi nhn TSC.
- PL theo quyn s hu :
+ TSC t c
+ TSC i thu ngoi
- Phn loi theo ngun hnh thnh :
+ TSC mua sm, xy dng bng vn c cp.
+ TSC mua sm, xy dng bng ngun vn t b sung.
+ TSC nhn vn gp lin doanh.
+ TSC mua sm, xy dng bng ngun vn vay.
- Phn loi theo cng dng v tnh hnh s dng
+ TSC dng trong doanh nghip.
+TSC ch x l.
+ TSC bo qun, nhn gi h.
nh gi TSC :
TSC do mua sm mi :
Nguyn gi = Gi mua + Chi ph thu mua,lp t chy th - Cc khon gim tr
TSC c cp:
Nguyn gi =

Gi tr ghi trong bin bn gc

(nu c)

Phm Thin Trang CQ48/21.08

Chi ph tip nhn

38

Bo co thc tp ln 1
(bin bn giao nhn TSC)
TSC t xy dng hoc t ch:
Nguyn gi =

Gi thnh thc t ca TSC

Chi ph trc tip lin quan

n vic a vo s dng

3.3.3 Chng t s sch k ton TSC s dng:

Chng t k ton:
Bin bn giao nhn TSC
Bin bn thanh l TSC

Mu s 01- TSC
Mu s 02-TSC

Bin bn bn giao TSC sa cha hon thnh

Mu s 03-TSC

Bin bn nh gi li TSC

Mu s 04-TSC

Bin bn kim k TSC

Mu s 05-TSC

Bng tnh v phn b khu hao TSC

Mu s 06-TSC

Ngoi cc mu chng t trn cng ty cn s dng cc chng t khc phc v

cho vic qun l TSC nh: hp ng mua, bn, chuyn nhng, thu mn
TSC, phiu thu, phiu chi

Phm Thin Trang CQ48/21.08

39

Bo co thc tp ln 1

Phm Thin Trang CQ48/21.08

40

Bo co thc tp ln 1
Biu 4:
CNG TY TNHH 1 THNH VIN CP NC CAO BNG
ng Tn Bnh-phng Tn Giang- Th x Cao Bng

BNG PHN B KHU HAO

Thng 12 nm 2013
Ch tiu

Khu

hao

TK 6272
TSC
1. Nh ca vt 132.326.253 11.240.078

TK 6274

kin trc
2. My mc 417.838.795 17.564.632

5
400.274.16

thit b
3. Phng tin 23.104.170

3
23.104.170

truyn dn
4. TSC dng 61.052.085

18.786.541

17.130.286 25.135.258

cho qun l
Tng

543.054.29

17.130.286 45.332.008

632.321.303 28.804.710

TK 6414

100.889.42

TK 6424
20.196.750

9
Ngy 31 thng 12 nm 2013
K ton ghi s

K ton trng

S sch s dng
+ S ci TK 211, 213, 214
+ Nht k chng t s 1, 2, 3, 4, 5, 7, 10.

Ti khon s dng:
Theo ch k ton hin hnh, hch ton tnh hnh hin c, bin ng tng,
gim ca TSC v BST c v nguyn gi, gi tr hao mn, k ton ti n v
s dng cc TK k ton sau:
Phm Thin Trang CQ48/21.08

41

Bo co thc tp ln 1
TK211 TSC hu hnh.
TK 214 Hao mn TSC.
TK 213 TSC v hnh
3.3.4 Hch ton TSC:
Hch ton tnh hnh bin ng TSC
K ton tng TSC.
Khi mua sm ti sn c nh cn c vo HGTGT, bin bn giao nhn ti sn c
nh k ton ghi:
N TK 211: Nguyn gi TSC tng
N TK 1332: Thu GTGT c khu tr( nu c)
C TK: 111,112, 331 Tng gi tr thanh ton.
Pht sinh chi ph trong qu trnh thu mua k ton ghi:
N TK 211
N TK 1331: Thu GTGT c khu tr
C TK 111,112,331: Chi ph thu mua
ng thi kt chuyn ngun hnh thnh ti sn:
N TK 431: Qu khen thng phc li
N TK414: Qu u t pht trin
C TK 411: Ngun vn kinh doanh

Phm Thin Trang CQ48/21.08

42

Bo co thc tp ln 1
K ton gim TSC.
Khi nhng bn, thanh l TSC:
N TK 111,112,131: Tng gi thanh ton
C TK 711: Thu nhp bt thng
C TK 3331: Thu GTGT phi np
Nu pht sinh chi ph.
N TK 811: Chi ph bt thng
C TK 111, 112, 331: Chi ph nhng bn
ng thi cn c vo bin bn giao nhn TSC k ton n v xo s ghi:
N TK 214: Hao mn ti sn c nh
N TK 811: Gi tr cn li
C TK 211 Nguyn gi ti sn c nh
Hch ton khu hao TSC ti cng ty.
Trong qu trnh s dng, do chu nh hng ca nhiu nguyn nhn khc nhau
TSC ca cng ty b hao mn. Hao mn TSC l s gim st v gi tr s dng
ca TSC do tham gia vo hot ng kinh doanh ca doanh nghip v do cc
nguyn

nhn khch quan khc nh: thi tit, thi gian. Phng php khu

haoTSC m cng ty s dng l phng php khu hao theo ng thng.

Theo quy nh hin hnh th vic trch khu hao hay thi khng trch khu hao
TSC c bt u thc hin t ngy TSC tng hoc ngng tham gia vo qu
trnh sn xut kinh doanh. Do TSC t bin ng nn s khu hao thng ny ch
khc thng trc trong trng hp c bin ng tng gim TSC.
Phm Thin Trang CQ48/21.08

43

Bo co thc tp ln 1
Cng thc:
Mc trch khu hao
TSC bnh qun hng
nm

Mc trch khu
hao thng

Nguyn Gi
=
Thi gian s
dng
Mc trch khu hao nm
=

12 thng

Gi tr hao mn ca TSC:
Khu hao
TSC
=
phi trch
trong
thng

S
khu
+
hao
TSC
trch
thng

Khu hao
TSC
tng
trong
thng

Khu
hao
TSC
gim
trong
thng

- Hch ton khu hao ti n v c th nh sau:

+ Ti khon s dng:
TK 214 Hao mn TSC
Ti khon ny c 04 Tk cp 2
+ Trnh t hch ton cc nghip v ch yu:
Hng thng( nh k) cn c vo bng phn b v tnh khu hao k ton tnh
vo chi ph sn xut chung v chi ph qun l doanh nghip.
N TK 627: Chi ph sn xut chung
N TK 642: Chi ph qun l doanh nghip
Phm Thin Trang CQ48/21.08

44

Bo co thc tp ln 1
CTK 214: Hao mn TSC
Hch ton sa cha TSC
Khi pht sinh chi ph sa cha, nng cp TSC hu hnh sau khi ghi nhn ban u:
N TK 241 : XDCB d dang
N TK 133: Thu GTGT c khu tr
C TK 111, 112, 331
Khi cng vic hon thnh, TSC a vo s dng:
- Nu tho mn iu kin ghi tng nguyn gi
N TK 211: TSC hu hnh
C TK 241: XDCB d dang
- Nu khng tho mn iu kin ghi tng nguyn gi
N TK 623,627,642 :
C TK 241: XDCB d dang
3.4 K ton tin lng v cc khon trch theo lng
3.4.1 cc hnh thc tnh lng ti cng ty:
Cng ty TNHH 1 TV cp nc Cao Bng p dng 2 hnh thc tr lng theo
thi gian, tr lng theo sn phm (theo cng vic hon thnh).
Phm vi p dng:
Tr lng theo thi gian thng c p dng cho b phn gin tip.
i vi Cng ty TNHH 1 TV cp nc Cao Bng p dng cho cc
phng, ban ca Cng ty .
Tr lng theo sn phm c p dng cho b phn cng nhn trc
tip v thi cng cc cng trnh.
Tr lng khon p dng cho cc chi nhnh
Phm Thin Trang CQ48/21.08

45

Bo co thc tp ln 1
Ti Cng ty tin hnh tr lng cho cn b cng nhn vin hai k trong mt
thng (c lao ng trc tip v cn b vn phng)
Hnh thc tin lng ny c u im l gn thu nhp ca ngi lao ng vi
kt qu h lm ra, do c tc dng khuyn khch ngi lao ng tng nng
sut lao ng. Tuy nhin n cha ch n cht lng cng vic.
3.4.2 Cch tnh lng v cc khon trch theo lng
Cch tnh lng phi tr v cc khon khu tr theo lng
Phng php tnh lng khon:
Vo khong na thng u k ton thanh ton lp Bng thanh ton lng v
tin hnh lm lng tm ng k 1 ca thng ca cng nhn
Sau khi cng vic hon thnh, cc phng ban, cc b phn da trn khi
lng cng vic hon thnh, da vo bng chm cng ca thng trc ca tng
cng nhn v hon thnh bng thanh ton lng ca thng trc.
- Phng php tnh tr lng
Hnh thc tr cho lao ng trc tip m Cng ty p dng l hnh thc giao
khon sn phm.
V d: Tnh lng ca Nng Trinh H s lng: 4,9; Lng c bn:
1.150.000
Lng cng = (29.480.400 : 60,04) x 6,77 = 3.324.156
Lng SP = (15.874.000 : 538,2) x 38,64 = 1.139.672
Tng s tin Phan Trinh nhn c: 3.324.156 + 1.139.672 + 648.300 +
400.000 + 332.000 + 200.000 = 6.044.127
BH cc loi: 1.150.000 x 4,91 x 9,5% = 536.417
S tin lng Nng Trinh nhn c trong thng 2 l:
6.044.127 536.417 = 5.507.709
Phng php tnh lng gin tip
Ngoi bng chm cng, ngi ph trch lao ng ca tng phng cn c
nhim v thu thp cc chng t khc c lin quan n vic s dng thi gian lao
ng nh: phiu ngh BHXH, phiu bo lm thm gi
H s lng ca tng cn b nhn vin trong Cng ty do nh nc v hip
hi cp thot nc quy nh.
Cch tnh cc khon trch theo lng v BHXH phi tr cho ngi lao ng
Ngoi tin lng m lao ng c hng theo s lng v cht lng lao
ng, m bo sc khe v cuc sng lu di ca ngi lao ng, theo ch
Phm Thin Trang CQ48/21.08

46

Bo co thc tp ln 1
ti chnh hin hnh, cng nhn vin chc trong doanh nghip cn c hng cc
khon tr cp phc li x hi, trong c tr cp BHXH, BHYT, KPC, BHTN,
Qu d phng tr cp mt vic lm (hin cng ty cha lp qu).
3.4.3 Trnh t k ton chi tit tin lng v cc khon trch theo lng
- Cui thng k ton lng lp bng thanh ton tin lng tnh lng cho
CNV v thc hin chi tr lng cho h.
- Bng thanh ton lng v cc khon trch theo lng l cn c rt tin
gi ngn hng v nhp qu tin mt sau thc hin cng tc chi tr cho CNV.
-ng thi lp u nhim chi chuyn tin np BHXH, KPC, mua th
BHYT cho c quan bo him.
Cn c vo bng thanh ton tin lng v tng hp thanh ton tin lng
lp bng phn b tin lng v cc khon trch theo lng trong cng ty.
S liu tng hp phn b tin lng v cc khon trch theo lng c s
dung ghi vo s k ton chi tit m cho TK334,TK338.
Trch dn s chi tit ti khon 334,338

Phm Thin Trang CQ48/21.08

47

CNG TY TNHH 1 THNH VIN CP NC CAO BNG

ng Tn Bnh-phng Tn Giang- Th x Cao Bng
S CI TI KHON
Ti khon: 334 - Phi tr ngi lao ng
n v tnh: VN ng
Chng t
Pht sinh
TK i
Din gii
Ng S
ng
N
C
y
D u k
439.166.254
Tin Vit Nam
1111
554.306.700
Phi thu ca khch hng nc
1311
2.000.000
Tm ng lng
1411
5.300.000
Tm ng khc
1413
1.500.000
Tm ng cng tc
1414
500.000
Tm ng mua vt t
1415
2.000.000
Bo him x hi
3383
61.544.832
Bo him y t
3384
11.974.164
Bo him tht nghip
3389
8.649.676
Chi ph nhn cng SX nc
6221
553.071.462
Chi ph nhn cng Lp t
6222
40.834.500
Chi ph tin lng NV qun l
627211
110.719.538
Chi ph tin lng bn hng
64111
186.998.300
Chi ph tin lng NV Qun l
64211
212.173.200
Tng pht sinh
647.775.372 1.103.797.000
D cui k
895.187.882
Ngy 29 thng 02 nm 2013
K ton ghi s
K ton trng
Gim c
Nguyn Th Trang
L Xun Tin
ng Nht Qun

Phm Thin Trang CQ48/21.08

48

S CHI TIT TK 3384

CNG TY TNHH 1 THNH VIN CP NC CAO BNG
ng Tn Bnh-phng Tn Giang- Th x Cao Bng
S CHI TIT TI KHON
Thng 02 nm 2013
Ti khon : 3384 Bo him y t
Chng t
TK
Pht sinh
S d
Din gii
i
Ngy
S
N
C
N
C
ng
D u k
40.359.52
5
29/02
PBL09 PBL Nn T2/13
3341
293.400
40.652.92
5
29/02
PBL09 PBL Nn T2/2013
6221
404.800
41.057.72
5
29/02
PBL 09 PBL Nn T2/13
627211
181.800
41.239.52
5
29/02
PBL10 PBL VPCty T2/2013
3341
5.447.400
46.686.92
5

29/02
PBL12 PNL CN1 T2/2013
3341
645.100
67.530.25
6

29/02
PBL14 PBL CN3 T2/2013
3341
769.400
72.044.05
6

29/02
PBL16 PBL CN5 T2/2013
627211
1.512.000
78.156.82
0
Tng pht sinh
37.797.295
D cui k
78.156.82
0

Phm Thin Trang CQ48/21.08

49

K ton ghi s
Nguyn Th Trang

Ngy 29 thng 02 nm 2013

K ton trng
Gim c
L Xun Tin
ng Nht Qun

3.5 K ton tp hp chi ph sn xut v tnh gi thnh sn phm:

3.5.1 Phn hnh k ton tp hp chi ph sn xut
- c im:
Cng ty thc hin phn loi chi ph theo c ni dung kinh t v cng dng kinh t, k ton tp hp chi ph
sn xut theo ni dung kinh t.
Chi ph sn xut bao gm:
Chi ph nguyn vt liu trc tip: bao phn , clo, in
Chi ph nhn cng trc tip: bao gm tin lng, BHXH, BHYT, BHTN, KPC v tin lng thng
13 cn tr cho cng nhn trc tip sn xut.
Chi ph sn xut chung: bao gm chi ph nguyn vt liu, cng c dng c dng cho sn xut chung,
lng v cc khon trch theo lng ca b phn qun l nh my, hao mn ti sn sn c nh dng
phc v sn xut ti nh my, chi ph dch v mua ngoi v cc chi ph bng tin khc.

Phm Thin Trang CQ48/21.08

50

Ngoi mc ch phc v cng tc lp bo co ti chnh, k ton thc hin thu thp chi ph sn xut thc t
cn nhm i chiu vi mc tiu hao nh mc c lp trc, nhm phc v cho cng tc qun tr v lp
k hoch.
- Chng t s dng:
Cc phiu yu cu vt t, bng tnh phn b nguyn liu vt liu v cng c dng c, bng phn b chi ph
tr trc, bng phn b tin lng v bo him x hi
- Ti khon s dng:
TK 621 Chi ph NVL trc tip
TK 622 Chi ph nhn cng trc tip
TK 627 Chi ph sn xut chung:
TK 6271 Chi ph nhn vin phn xng
TK 6272 Chi ph vt liu ph
TK 6273 Chi ph cng c dng c
TK 6274 Chi ph khu hao TSC
TK 6277 Chi ph mua ngoi
TK 6278 Chi ph bng tin khc
- Quy trnh tp hp chi ph sn xut:
Phm Thin Trang CQ48/21.08

51

Chi ph NVL trc tip:

K ton vt t ti cng ty ng thi l k ton tp hp chi ph sn xut v tnh gi thnh.
Khi vt t c xut dng, cn c vo phiu ngh lnh vt t, k ton cp nht vo phn mm k
ton nhng ch c s lng v n v tnh n gi nguyn vt liu xut kho theo phng php bnh
qun gia quyn c k.
Cui k, k ton mi tnh n gi v tr gi vn thc t nguyn vt liu xut kho.
Khi k ton nhp s liu ln phn mm k ton, my s t ng cp nht vo s ci TK 621 v s ci
cc ti khon lin quan.
Chi ph nhn cng trc tip:
K ton da trn bng phn b tin lng v bo him x hi xc nh chi ph nhn cng trc tip. Khi
k ton nhp s liu vo phn mm, my s t ng nhp s liu vo s nht k chung, s ci TK 622 v s
ci cc ti khon lin quan.
Chi ph sn xut chung:
K ton xc nh chi ph nhn vin phn xng da trn bng phn b tin lng v bo him x hi,
phm mm t ng cp nht ln TK 6271.
Phm Thin Trang CQ48/21.08

52

 Chi ph vt liu ph v chi ph cng c dng c: K ton da vo phiu ngh lnh vt t ca nh

my ghi phiu xut kho v nhp thng tin ln phn mm, my s t ng cp nht vo ti khon
6272, 6273.
Chi ph khu hao TSC cn c vo bng phn b khu hao TSC, k ton cp nht ln phn mm k
ton, t ng hch ton vo TK 6274.
Chi ph mua ngoi ca cng ty ch bao gm chi ph in nng, k ton cn c vo ha n cung cp
in ca s in lc thnh ph H Ni xc nh khon mc ny, khi k ton nhp s liu vo phn
mm, phn mm t ng cp nht ln TK 6277.
. Trnh t hch ton chi ph sn xut:

S 1: Hch ton chi ph vt liu trc tip.

TK 151, 152, 111,
112, 331,

TK 621

TK 154
Kt chuyn chi ph
vt liu trc tip

Vt liu dng trc tip

ch to sn phm

TK 152
Vt liu dng khng
ht nhp kho.

S 2: Hch ton chi ph nhn cng trc tip.

Phm Thin Trang CQ48/21.08

53

TK 334

TK 622
Tin lng, ph cp
ca NCTT.

TK338

TK154

Kt chuyn chi ph
nhn cng trc tip

Cc khon trch theo lng

S 3: Hch ton chi ph sn xut chung :

TK334, 338

TK 627

TK 111, 112

CP nhn vin

Cc khon thu hi

TK152, 153
CP vt liu, dng c
TK224, 335

TK 154
Phn b kt chuyn

CP theo d n
TK 214
CP khu hao TSC

Phm Thin Trang CQ48/21.08

TK632
Kt chuyn CPSXC
vo GVHB

54

TK331, 111,

TK1331

Cc CP SX khc mua ngoi

Thu GTGT c khu tr

Cng ty TNHH mt thnh vin cp nc Cao Bng

Phng Tn Giang Th x Cao Bng Tnh Cao Bng

S CHI TIT TI KHON 6211

Ti khon 6211 Chi ph nguyn liu vt liu trc tip sn xut
n v tnh: ng

Chng t
Ngy
S

Din gii

TKU

D u k
Xut ct thch anh cho sn xut nc
Xut kho phn n
Polyme keo t nc xut cho i sn xut
Tr tin in sn xut thng 10/2010
KCVLN1
Kt chuyn gi tr NVL vo gi thnh phm
Tng
S ny c 01 trang, nh s t trang s 01 n trang s 32.
01/01
15/01
01/01
31/01
31/01

8
16
110
069

1521
1521
331
1121
154

Pht sinh
N

6.344.220
42.000.000
3.590.920
88.300.654
140.235.794

Ngy m s: 01/01/2013
Ngy 31 thn 01 nm 2013

Phm Thin Trang CQ48/21.08

55

140.235.794
140.235.794

Ngi ghi s

K ton trng

Gim c

3.5.2 K ton tnh gi thnh sn phm

- Ti khon s dng:
TK 154 v cc ti khon lin quan.
- Khi qut quy trnh tnh gi thnh thnh phm:
K ton thc hin kt chuyn t cc ti khon 621, 622 v 627 sang ti khon 154.
Thc hin nh gi sn phm d cui k, sn phm d s c a v sn phm quy i theo mc
hon thnh tng ng v phi chu chi ph sn xut trong k theo mc hon thnh tng ng.
K ton lp bng tnh tng gi thnh trn excel, sau tnh gi thnh n v cho tng loi sn phm.
Tng gi
thnh

= Chi ph sx d
dang u k

+ Chi ph sx
pht sinh

- Chi ph sx d dang
cui k

trong k

Phm Thin Trang CQ48/21.08

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