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Kha lun Tt nghip
Khoa K ton
LI M U
1. ngha v tnh cp thit ca ti.
Trong nn kinh t th trng, cc doanh nghip sn xut mun tn ti v pht
trin nht nh phi c phng php sn xut kinh doanh ph hp v hiu qu. Mt
quy lut tt yu trong nn kinh t th trng l cnh tranh, do vy m doanh nghip
phi tm mi bin php ng vng v pht trin trn thng trng, p ng c
nhu cu ca ngi tiu dng vi cht lng ngy cng cao v gi thnh h.
thc hin c iu , vn trc mt l cn phi hch ton y ,
chnh xc vt liu trong qu trnh sn xut vt cht bi v y l yu t c bn trong
qu trnh sn xut, n chim t trng ln trong tng chi ph v gi thnh sn phm ca
doanh nghip. Ch cn mt bin ng nh v chi ph nguyn vt liu cng nh hng
n gi thnh sn phm, nh hng n li nhun ca doanh nghip. iu buc
doanh nghip phi quan tm n vic tit kim nguyn vt liu lm sao cho mt
lng chi ph nguyn vt liu b ra nh c m sn xut c nhiu sn phm hn,
cht lng vn m bo. K ton vi chc nng l cng c qun l phi tnh ton v
qun l nh th no p ng c yu cu .
Nhn thc c mt cch r rng vai tr ca k ton, c bit l k ton vt
liu trong qun l chi ph ca doanh nghip, trong thi gian thc tp ti Cng ty C
phn Vt liu Xy dng v Xy lp s 5 cng vi s gip ca Phng Ti chnh K
ton v c s hng dn tn tnh ca Thy gio Th.S o Mnh Huy, em i
su vo tm hiu cng tc k ton nguyn vt liu Cng ty. Em nhn thy cng tc
k ton nguyn vt liu ca Cng ty tng i c nn np, p ng c yu cu
qun l nguyn vt liu ca Cng ty. Vn dng nhng kin thc tip thu c
trng kt hp vi thc t v cng tc hch ton nguyn vt liu Cng ty C phn
Vt liu xy dng v Xy lp s 5, em xin vit v ti: Thc trng cng tc k
ton nguyn vt liu ti Cng ty C phn Vt liu xy dng v Xy lp s 5.
2. Mc ch nghin cu ca Kha lun:
Th nht, nghin cu c s l lun hch ton nguyn vt liu trong cc doanh
nghip.
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Th hai, tm hiu thc trng cng tc k ton nguyn vt liu ti Cng ty C

phn Vt liu xy dng v Xy lp s 5
Th bai, a ra nhng kin ngh, gii php nhm hon thin cng tc k ton
nguyn vt liu ti Cng ty.
3. i tng v phm vi nghin cu:
Kha lun nghin cu cng tc k ton nguyn vt liu ti Cng ty C phn
Vt liu xy dng v Xy lp s 5. Ly s liu thng 11 nm 2009 minh ha.
4. Phng php nghin cu:
Vn dng nhng kin thc c hc ti Trng i hc Lao ng X hi
kt hp vi c im cng tc k ton ca Cng ty C phn Vt liu xy dng v Xy
lp s 5; s dng phng php tng hp l lun v cc phng php ca k ton.
5. Kt cu ca Kha lun:
Li m u:
Chng I: C s l lun hch ton nguyn liu, vt liu trong cc doanh nghip
sn xut.
Chng II: Thc trng k ton nguyn vt liu ti Cng ty C phn Vt liu
xy dng v Xy lp s 5.
Chng III: Mt s kin nhm hon thin hch ton nguyn vt liu ti Cng
ty C phn Vt liu xy dng v Xy lp s 5.
Kt lun:
Do kin thc v l lun thc t hiu bit cha nhiu nn trong bi vit ca
mnh cn nhiu hn ch v thiu st. Em rt mong c thy gio v cc cn b trong
Cng ty ch bo thm em c iu kin nng cao kin thc phc v cho cng tc sau
ny.
Em xin chn thnh cm n!
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
MC LC
Trang
LI M U .........................................................................................................1
Chng I
C S L LUN HCH TON NGUYN LIU
TRONG CC DOANH NGHIP SN XUT
I. C IM, YU CU QUN L V NHIM V K TON NGUYN VT
LIU TRONG DOANH NGHIP SN XUT. ...................................................7
1. c im NVL ....................................................................................................7
2. Yu cu qun l NVL .........................................................................................7
3. Nhim v k ton NVL .......................................................................................8
II. PHN LOI, TNH GI NGUYN VT LIU..............................................9
1. Phn loi NVL ....................................................................................................9
2. Tnh gi NVL ....................................................................................................10
2.1 Tnh gi NVL nhp kho ..................................................................................10
2.1.1 NVL mua ngoi ............................................................................................10
2.1.2 NVL t ch bin ...........................................................................................10
2.1.3 NVL thu ngoi gia cng ch bin ..............................................................10
2.1.4 NVL nhn gp vn lin doanh, vn c phn ...............................................11
2.1.5 NVL vay mn tm thi ca n v khc ...................................................11
2.1.6 NVL c biu tng, vin tr ......................................................................11
2.1.7 Ph liu thu hi t qu trnh sn xut kinh doanh ........................................11
2.2 Tnh gi NVL xut kho ...................................................................................11
2.2.1 Phng php nhp trc xut trc .............................................................11
2.2.2 Phng php nhp sau xut trc ................................................................12
2.2.3 Phng php bnh qun gia quyn ...............................................................12
2.2.4 Phng php gi thc t ch danh ..............................................................12
2.2.5 Phng php gi hch ton ..........................................................................12
III. K TON CHI TIT NGUYN VT LIU ................................................13
1. Chng t s dng ..............................................................................................13
2. Phng php k ton chi tit .............................................................................13
2.1 Phng php th song song ............................................................................14
2.2 Phng php s i chiu lun chuyn...........................................................15
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
2.3 Phng php s s d .....................................................................................15

IV. K TON TNG HP NGUYN VT LIU.............................................16
1. Cc phng php k ton hng tn kho ............................................................16
1.1 Phng php k khai thng xuyn ...............................................................16
1.2 Phng php kim k nh k ........................................................................17
2. K ton tng hp NVL theo phng php KKTX ...........................................17
2.1 Ti khon s dng ...........................................................................................17
2.2 Trnh t hch ton ...........................................................................................19
3. K ton tng hp NVL theo phng php KKK ...........................................21
3.1 Ti khon s dng ...........................................................................................21
3.2 Trnh t hch ton ...........................................................................................22
V. HNH THC S K TON ...........................................................................22
1. Hnh thc Nht k chung ..................................................................................23
2. Hnh thc Nht k S ci ...............................................................................24
3. Hnh thc Nht k Chng t ..........................................................................24
4. Hnh thc Chng t ghi s ................................................................................25
5. Hnh thc k ton trn my vi tnh ..................................................................25
Chng II
THC TRNG CNG TC K TON NGUYN VT LIU
TI CNG TY C PHN VT LIU XY DNG V XY LP S 5
I. C IM SN XUT KINH DOANH, T CHC QUN L
CA CNG TY CP VLXD V XL S 5. .......................................................26
1. Qu trnh hnh thnh v pht trin ca Cng ty ................................................26
2. C cu ngnh ngh sn xut kinh doanh v Quy trnh cng ngh
sn xut sn phm ............................................................................................28
2.1 C cu ngnh ngh sn xut kinh doanh.........................................................28
2.2 Quy trnh cng ngh sn xut sn phm .........................................................29
3. C cu b my qun l ca Cng ty .................................................................31
4. c im cng tc k ton ................................................................................33
4.1. Hnh thc k ton ...........................................................................................33
4.2. T chc b my k ton .................................................................................34
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
4.3. Ch k ton p dng ti Cng ty ...............................................................35

4.4. Tnh hnh s dng my tnh trong k ton Cng ty ....................................36
II. THC TRNG CNG TC K TON NGUYN VT LIU TI
CNG TY C PHN VT LIU XY DNG V XY LP S 5 ..............37
1. c im nguyn vt liu ti Cng ty ...............................................................37
2. Phn loi, qun l, nh gi NVL .....................................................................37
2.1. Phn loi NVL ...............................................................................................37
2.2. Qun l NVL ..................................................................................................38
2.2.1 Qun l qu trnh thu mua NVL ..................................................................38
2.2.2 Bo qun vt liu..........................................................................................38
2.3. nh gi NVL ................................................................................................39
2.3.1 i vi NVL nhp kho ................................................................................39
2.3.2 i vi NVL xut kho .................................................................................40
3. Th tc tip nhn v xut vt liu ti kho .........................................................41
3.1. Th tc nhp kho NVL ..................................................................................41
3.1.1 Nhp kho cha thanh ton ...........................................................................41
3.1.2 Nhp kho thanh ton bng tin tm ng ......................................................45
3.2. Th tc xut kho NVL ...................................................................................49
3.2.1 Xut kho NVL chnh ....................................................................................49
3.2.2 Xut kho NVL ph, vt t khc ...................................................................53
4. K ton chi tit NVL .........................................................................................56
4.1. Quy trnh lun chuyn chng t v hch ton s liu ....................................56
4.1.1 Quy trnh lun chuyn chng t ..................................................................56
4.1.2 Quy trnh hch ton s liu ..........................................................................58
4.2. Phng php k ton chi tit ..........................................................................58
5. K ton tng hp NVL ......................................................................................68
5.1. K ton nhp kho NVL ..................................................................................68
5.2. K ton xut kho NVL ...................................................................................69
5.3. K ton kt qu kim k NVL .......................................................................71
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Chng III
MT S KIN NHM HON THIN HCH TON

NGUYN VT LIU TI CNG TY C PHN
VT LIU XY DNG V XY LP S 5.
I. NHN XT V THC TRNG HCH TON NGUYN VT LIU ........74
1. Nhng u im .................................................................................................74
1.1. Cng tc qun l NVL ni chung ca Cng ty ..............................................74
1.2. Cng tc k ton NVL ...................................................................................75
2. Nhng hn ch ..................................................................................................76
II. MT S KIN NHM HON THIN CNG TC
HCH TON NGUYN VT LIU TI CNG TY ..................................76
1. S cn thit phi hon thin cng tc k ton NVL ti Cng ty .......................76
2. Mt s kin nhm hon thin cng tc k ton NVL ....................................77
2.1. Kin ngh th nht: V vic phn loi v lp s danh im vt t ................77
2.2. Kin ngh th hai: M cc TK cp 2 ca TK 152..........................................79
2.3. Kin ngh th ba: Lp phiu bo vt t cn li cui k .................................79
2.4. Kin ngh th t: Lp s chi tit TK 141 cho tng i tng .......................80
2.5. Kin ngh th nm: Lp bng phn b nguyn liu, vt liu .........................81
KT LUN ...........................................................................................................82
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
CHNG I
C S L LUN HCH TON NGUYN LIU, VT LIU
TRONG CC DOANH NGHIP SN XUT.
I. C IM, YU CU QUN L V NHIM V K TON
NGUYN VT LIU TRONG DOANH NGHIP SN XUT.
1. c im nguyn vt liu.
Nguyn vt liu l thnh phn ch yu cu to nn thnh phm, dch v, l u
vo ca qu trnh sn xut. Xt trn cc phng din khc nhau, ta thy r c im,
v tr quan trng ca vt liu trong qu trnh sn xut, kinh doanh:
Nguyn vt liu l i tng lao ng biu hin di dng vt ha, l mt
trong ba yu t c bn khng th thiu c ca qu trnh sn xut, l c s vt cht
to thnh sn phm mi. K hoch sn xut ph thuc rt nhiu vo vic cung cp vt
liu c tnh y , kp thi, ng cht lng hay khng. Nu vt liu c cht lng
tt, ng quy nh s to iu kin cho sn xut tin hnh thun li, cht lng sn
phm to kh nng cnh tranh trn th trng v ngc li.
Nguyn vt liu ch tham gia vo mt chu k sn xut nht nh, khi tham gia
vo sn xut, kinh doanh, di tc ng ca lao ng, NVL b tiu hao ton b hoc
thay i hnh thi vt cht ban u to thnh thc th sn phm. Gi tr NVL c
dch chuyn ton b mt ln vo gi tr sn phm mi to ra.
NVL thuc ti sn lu ng, gi tr vt liu thuc vn lu ng d tr ca
doanh nghip. NVL thng chim mt t trng rt ln trong chi ph sn xut v gi
thnh sn phm cc doanh nghip, cho nn vic qun l qu trnh thu mua, vn
chuyn, bo qun d tr v s dng vt liu trc tip tc ng n nhng ch tiu
quan trng nht ca doanh nghip nh ch tiu sn lng, li nhun, gi thnh...
2. Yu cu qun l Nguyn vt liu.
Chi ph NVL thng chim t trng ln trong tng chi ph sn xut, kinh doanh
ca mi doanh nghip. Qun l tt khu thu mua, d tr v s dng vt t ni chung,
NVL ni ring l iu kin cn thit m bo cht lng sn phm, tit kim chi
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
ph, h gi thnh sn phm, tng li nhun cho doanh nghip. Nhm qun l tt NVL
cn phi m bo cc yu cu c bn sau:
Th nht, trnh nhm ln trong cng tc qun l v hch ton, i vi doanh
nghip c nhiu loi NVL cn xy dng h thng danh im NVL nhm thng nht
tn gi, quy cch, k hiu, n v tnh ca tng danh im NVL. H thng danh im
NVL phi r rng, d nh, tng ng vi quy cch, chng loi ca NVL.
Th hai, qun l tt qu trnh bo qun, vn chuyn NVL v n v, chng hao
ht, mt mt, gim cht lng trong qu trnh vn chuyn.
Th ba, qu trnh sn xut, kinh doanh c thc hin lin tc, s dng vn
c hiu qu, doanh nghip cn phi xy dng nh mc cho tng danh im NVL,
trnh trng hp d tr qu nhiu hoc qu t mt loi NVL no . nh mc tn
kho NVL cn l c s xy dng k hoch thu mua NVL, k hoch ti chnh ca
doanh nghip.
Th t, qun l tt vic d tr NVL gim thiu vic hao ht, mt mt, doanh
nghip phi xy dng h thng kho tng m bo tiu chun k thut, nhn vin th
kho phi c trnh chuyn mn v phm cht o c. Cc quy trnh nhp, xut kho
NVL cn c thc hin y , cht ch. Khng b tr th kho kim nhim vic tip
liu v k ton NVL.
3. Nhim v k ton NVL.
Nhm cung cp y , kp thi, chnh xc thng tin v qun l, s dng NVL
trong doanh nghip, k ton NVL phi thc hin cc nhim v c bn sau:
Th nht, ghi chp, tnh ton, phn nh y , kp thi, chnh xc s lng,
cht lng v gi thc t ca NVL nhp, xut kho.
Th hai, mi loi NVL c vai tr, tc dng, nh mc s dng khc nhau, nh
hng n cht lng, gi thnh sn phm, do cn phi kim tra tnh hnh chp
hnh cc nh mc tiu hao NVL.
Th ba, NVL c xut dng cho nhiu i tng khc nhau, k ton cn phn
b hp l gi tr NVL s dng cho cc i tng.
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Th t, tnh ton, phn nh chnh xc s lng, cht lng, gi tr NVL tn

kho. Pht hin kp thi vt t tha, thiu, km phm cht, t c bin php x l,
hn ch ti a thit hi c th xy ra.
II. PHN LOI V TNH GI NGUYN VT LIU.
1. Phn loi nguyn vt liu.
NVL s dng trong cc doanh nghip bao gm nhiu loi, mi loi c cng
dng, yu cu qun l khc nhau. Nhm to iu kin cho hch ton v qun l, i
hi doanh nghip cn phi phn loi NVL. Da vo tiu thc khc nhau, NVL c
phn thnh tng nhm, tng loi khc nhau. Cn c vo vai tr, tc dng ca NVL
trong sn xut kinh doanh, NVL c chia thnh cc loi sau:
Nguyn liu, vt liu chnh: l i tng ch bin chnh hoc ng vai tr
chnh ca qu trnh sn xut. Nguyn liu, vt liu chnh tham gia vo qu trnh sn
xut cu thnh thc th vt cht ca sn phm. Phn loi NVL thnh nguyn liu, vt
liu chnh gn lin vi doanh nghip sn xut c th v ch c ngha trong phm vi
tng doanh nghip.
Vt liu ph: l nhng loi vt liu khi tham gia vo qu trnh sn xut, khng
cu thnh thc th chnh ca sn phm nhng c th kt hp vi vt liu chnh lm
thay i mu sc, mi v, hnh dng b ngoi, tng thm cht lng ca sn phm, to
iu kin cho qu trnh ch to sn phm c thc hin bnh thng, hoc phc v
cho nhu cu cng ngh, k thut, bo qun ng gi, phc v cho qu trnh lao ng.
Nhin liu, ng lc: l nhng loi vt liu dng to ra nhit nng cho qu
trnh sn xut, kinh doanh, to iu kin cho qu trnh ch to sn phm din ra bnh
thng. V d du, xng, kh t, than ci...
Ph tng thay th: l nhng vt liu dng thay th, sa cha my mc thit
b, phng tin vn ti, cng c, dng c sn xut...
Vt liu khc: l cc loi vt liu khng thuc cc nhm vt liu trn nh ph
liu thu hi trong qu trnh sn xut, kinh doanh
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
2. Tnh gi nguyn vt liu.

2.1 Tnh gi NVL nhp kho.
Gi thc t ca NVL nhp kho c xc nh ty theo tng ngun nhp, c
th:
2.1.1 NVL mua ngoi.
Cc doanh nghip mua NVL dng cho hot ng sn xut, kinh doanh hng
ha, dch v chu thu GTGT tnh theo phng php khu tr, gi tr ca NVL mua
ngoi c phn nh theo gi mua cha c thu GTGT u vo. Nu doanh nghip
mua NVL dng cho hot ng sn xut, kinh doanh hng ha, dch v chu thu
GTGT tnh theo phng php trc tip hoc khng thuc i tng chu thu GTGT
th gi tr NVL mua vo c phn nh theo tng gi thanh ton (gi c thu GTGT)
Gi thc t
NVL mua
ngoi
Gi mua
ghi trn
Ha n
Cc loi thu khng

c hon li (thu
nhp khu, thu tiu
th c bit ca
hng nhp khu)
Chi ph khc
c lin quan
(vn chuyn,
bc d)
Trong gi thc t ca NVL mua ngoi khng bao gm cc khon chit khu
thng mi, gim gi hng mua, gi tr hng mua tr li do hng khng ng quy
cch, phm cht.
2.1.2 NVL t ch bin.
Gi thc t
NVL mua ngoi
Gi thc t NVL
xut ch bin
Chi ph khc c lin quan

(nhn cng ch bin,
khu hao thit b)
2.1.3 NVL thu ngoi gia cng ch bin.

Gi thc t ca NVL thu ngoi gia cng ch bin bao gm: gi thc t NVL
xut thu ngoi gia cng ch bin; cc chi ph khc lin quan trc tip n thu gia
cng, ch bin (tin thu gia cng ch bin, chi ph vn chuyn, bc xp NVL n ni
ch bin v t ni ch bin v n v...).
Phm Th Hng
10
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
2.1.4 NVL nhn gp vn lin doanh, vn c phn.

Gi thc t ca NVL nhn gp vn lin doanh, gp c phn bao gm: gi tr
c cc bn tham gia gp vn lin doanh thng nht nh gi chp thun, cc chi ph
lin quan n vic tip nhn NVL.
2.1.5 NVL vay mn tm thi ca n v khc.
i vi NVL vay mn tm thi ca n v khc, gi thc t nhp kho c
tnh theo gi th trng hin ti ca s NVL .
2.1.6 NVL c biu, tng, vin tr.
Gi thc t ca NVL c biu, tng, vin tr l gi ghi trong bin bn bn
giao (hoc gi do Hi ng nh gi ca n v xc nh) v cc chi ph lin quan n
tip nhn NVL (nu c).
2.1.7 Ph liu thu hi t qu trnh sn xut, kinh doanh.
i vi ph liu thu hi t qu trnh sn xut, kinh doanh, gi thc t c tnh
theo gi nh gi thc t do Hi ng thu hi nh gi hoc theo gi tr c th thu hi
ti thiu (cn c vo gi bn trn th trng).
2.2 Tnh gi NVL xut kho.
Cn c vo c im ca tng doanh nghip, s lng danh im NVL, tn
sut nhp xut kho, trnh nhn vin k ton, trnh th kho, iu kin kho bi...
la chn phng php tnh gi xut kho ph hp theo nguyn tc nht qun trong
hch ton.
2.2.1 Phng php nhp trc, xut trc.
Theo phng php ny, gi thit rng s vt liu no nhp trc th xut trc,
xut ht s nhp trc mi n s nhp sau. Ni cch khc c s ca phng php
ny l gi thc t ca vt liu mua trc s c dng lm gi tnh gi thc t vt
liu xut trc v do vy gi tr vt liu tn kho cui k s l gi thc t ca s vt
liu mua vo sau cng. Phng php ny thch hp trong trng hp gi c n nh
hoc c xu hng gim.
Phm Th Hng
11
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
2.2.2 Phng php nhp sau, xut trc.

Phng php ny gi nh nhng vt liu mua sau cng s c xut trc
tin, ngc li vi phng php nhp trc, xut trc trn. Phng php nhp sau,
xut trc thch hp trong trng hp lm pht.
2.2.3 Phng php bnh qun gia quyn.
Theo phng php ny, gi tr ca tng loi NVL c tnh theo gi tr trung
bnh ca tng loi NVL tn kho u k v gi tr tng loi NVL c mua hoc sn
xut trong k.
Tr gi thc t NVL tn
u k
n gi xut
kho bnh qun
S lng NVL tn u k
Tr gi thc t NVL
xut kho
Tr gi thc t NVL nhp
trong k
S lng NVL nhp
trong k
n gi xut kho bnh qun
S lng xut kho
2.2.4 Phng php gi thc t ch danh.

Theo phng php ny, vt liu c xc nh gi tr theo n chic hay tng
l v gi nguyn t lc nhp vo cho n lc xut dng (tr trng hp iu chnh).
Khi xut vt liu no s tnh theo gi thc t ca vt liu . Phng php ny thch
hp vi nhng doanh nghip c iu kin bo qun ring tng l vt liu nhp kho.
2.2.5 Phng php gi hch ton.
Theo phng php ny, ton b NVL xut dng trong k c tnh theo gi
hch ton. Doanh nghip c th cn c vo gi k hoch hoc gi mua ti mt thi
im no hay gi bnh qun k trc... xy dng gi hch ton. Cui k, k ton
tin hnh iu chnh t gi hch ton sang gi thc t theo cng thc:
Gi thc t NVL xut
dng trong k
Phm Th Hng
Gi hch ton ca NVL

xut dng trong k
12
H s chnh lch gia

gi thc t v gi hch
ton ca NVL
Lp 2KT4
Kha lun Tt nghip
H s chnh
Gi thc t ca NVL
lch gia gi
thc t v gi
Khoa K ton
tn kho u k
Gi thc t ca NVL
nhp kho trong k
hch ton ca
Gi hch ton ca NVL
NVL
tn kho u k
Gi hch ton ca NVL

nhp kho trong k
S dng gi hch ton lm gim bt khi lng cng vic k ton, s liu phn
nh kp thi, kt hp cht ch k ton chi tit vi k ton tng hp vt t nn vic tnh
gi vt t c thc hin nhanh chng, khng ph thuc vo cng nhp, xut v
s lng danh im NVL. Phng php ny thch hp vi nhng doanh nghip c
nhiu chng loi NVL, i ng k ton c trnh chuyn mn cao.
III. K TON CHI TIT NGUYN VT LIU.
1. Chng t s dng.
K ton phi bo m theo di c tnh hnh bin ng ca tng danh im
NVL v mt gi tr, s lng, cht lng theo tng kho, tng ngi ph trch vt cht.
theo di chi tit vt t, k ton s dng cc chng t ch yu sau:
Phiu nhp kho
Phiu xut kho
Bin bn kim nghim vt t
Phiu bo vt t cn li cui k
Bin bn kim k vt t
Bng k nhp (xut) vt t
Bng ly k nhp xut tn kho
Bng phn b nguyn liu, vt liu.
2. Phng php k ton chi tit.
Nhm cung cp y , kp thi cc thng tin v tnh trng, s bin ng ca
tng danh im vt t, k ton chi tit vt t c thc hin kho, phng k ton v
Phm Th Hng
13
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
tin hnh theo mt trong ba phng php: phng php th song song, phng php
s i chiu lun chuyn, phng php s s d.
2.1 Phng php th song song.
Theo phng php ny, k ton chi tit NVL c tin hnh nh sau:
kho: Th kho theo di, phn nh s lng NVL nhp, xut, tn kho trn
Th kho.
phng k ton: K ton theo di, phn nh s lng NVL nhp, xut, tn kho
trn Bng tng hp chi tit vt liu, dng c, sn phm, hng ha. S liu trn
Bng tng hp chi tit vt liu, dng c, sn phm, hng ha c i chiu vi s
liu ca k ton tng hp theo di trn S ci hoc Nht k S ci.
Phng php th song song n gin, d lm tuy nhin vic ghi chp cn nhiu
trng lp. Phng php ny ch thch hp vi n v c quy m nh, s lng nghip
v pht sinh lin quan n nhp, xut NVL t, trnh nhn vin k ton cha cao.
S d 1.1: Phng php th song song

Phiu
nhp kho
Th kho
S chi tit
vt liu,
dng c
Bng tng
hp chi tit
vt liu, dng
c
K ton
tng hp
Phiu
xut kho
Ghi hng ngy

Ghi cui thng
i chiu
Phm Th Hng
14
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
2.2 Phng php s i chiu lun chuyn.

kho: Th kho theo di, phn nh s lng NVL nhp, xut, tn kho trn
Th kho.
phng k ton: Cn c vo Bng k nhp (xut) vt t cui k k ton vo
S i chiu lun chuyn. S liu trn S i chiu lun chuyn c i chiu
vi s liu theo di trn Th kho, ng thi i chiu gi tr ca tng danh im
NVL vi s liu k ton tng hp theo di trn Bng k tnh gi theo gi hch ton.
Phng php ny gim nh khi lng cng vic ca k ton, nhng trong
trng hp tn sut nhp, xut ca tng danh im NVL ln th cng vic kim tra,
i chiu c thc hin vo cui k thng gp kh khn v nh hng ln n tin
thc hin cc khu k ton khc. Phng php ch thch hp vi nhng n v c
nhiu danh im NVL, tn sut nhp, xut khng ln.
S 1.2: Phng php s i chiu lun chuyn
Phiu
nhp kho
Th kho
Phiu
xut kho
Bng k nhp
vt t
S i chiu
lun chuyn
Bng k xut
vt t
K ton
tng hp
2.3 Phng php s s d.
kho: ngoi vic ghi vo Th kho, nh k sau khi ghi th kho xong, th
kho tp hp ton b chng t nhp kho, xut kho pht sinh theo tng danh im NVL,
lp Phiu giao nhn chng t km theo cc chng t nhp, xut kho gi cho k
ton. Cui k, cn c vo Th kho ghi s lng NVL tn kho vo S s d.
Phm Th Hng
15
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
phng k ton: khi nhn c chng t do th kho gi n, k ton kim tra,

tnh gi theo tng chng t, tng cng s tin trn Phiu giao nhn chng t, ng
thi ghi s tin va tnh c ca tng danh im NVL vo Bng ly k nhp, xut,
tn kho, s liu trn hai s ny c i chiu vi nhau.
Phng php ny trnh c vic ghi chp trng lp v dn u cng vic ghi
s trong k, nhng vic kim tra, i chiu, pht hin sai st gp nhiu kh khn.
Phng php ny i hi nhn vin k ton v th kho phi c trnh chuyn mn
cao. Phng php ny thch hp vi nhng n v c nhiu danh im NVL; cng
nhp, xut NVL kh ln.
S 1.3: Phng php s s d
Phiu giao nhn
chng t nhp
Phiu
nhp kho
Th kho
Bng ly k
nhp, xut,
tn kho
S s d
Phiu
xut kho
K ton
tng hp
Phiu giao nhn

chng t xut
IV. K TON TNG HP NGUYN VT LIU.

1. Cc phng php k ton hng tn kho.
1.1 Phng php k khai thng xuyn.
Phng php k khai thng xuyn l phng php theo di v phn nh
thng xuyn, lin tc, c h thng tnh hnh nhp, xut, tn kho NVL trn s k ton.
Trong trng hp p dng phng php k khai thng xuyn, cc ti khon k ton
hng tn kho c dng phn nh s hin c, tnh hnh bin ng tng, gim ca
vt t. V vy, gi tr vt t tn kho trn s k ton c th xc nh c bt k thi
im no trong k k ton. Cui k k ton, cn c vo s liu kim k vt t tn kho
Phm Th Hng
16
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
thc t, so snh, i chiu vi s liu tn kho trn s k ton, nu c chnh lch phi
xc nh nguyn nhn v x l kp thi.
Phng php ny thng p dng cho cc n v sn xut cng nghip v cc
n v thng mi kinh doanh cc mt hng c gi tr ln.
1.2 Phng php kim k nh k.
Phng php kim k nh k l phng php k ton cn c vo kt qu kim
k thc t phn nh gi tr tn kho cui k ca vt t trn s k ton tng hp, t
tnh ra gi tr vt t xut dng trong k theo cng thc:
Tr gi vt t
xut dng
trong k
Tr gi
vt t tn
u k
Tr gi
vt t tng
trong k
Tr gi
vt t tn
cui k
Theo phng php kim k nh k, mi bin ng ca vt t khng theo di,

phn nh trn ti khon hng tn kho. Gi tr vt t mua v nhp kho trong k c
theo di, phn nh trn TK 611 Mua hng. Cng tc kim k vt t c tin hnh
vo mi k k ton, t xc nh tr gi vt t tn thc t, tr gi vt t xut dng
trong k, lm cn c ghi s k ton.
Phng php ny c u im l n gin, gim nh khi lng cng vic k
ton, nhng mc chnh xc v gi tr vt t xut dng b nh hng bi cht lng
cng tc qun l ti kho, bn bi.
2. K ton tng hp nguyn vt liu theo phng php k khai thng
xuyn.
2.1 Ti khon s dng.
2.1.1 Ti khon 152 Nguyn liu, vt liu.
Ti khon ny dng phn nh gi tr hin c v tnh hnh bin ng cc loi
NVL trong kho ca doanh nghip. Ni dung phn nh trn TK 152 nh sau:
Phm Th Hng
17
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
TK 152: Nguyn
liu, vt liu
- Tr gi thc t NVL nhp kho
- Tr gi thc t NVL xut kho
- Tr gi NVL tha pht hin khi
- Tr gi NVL tr li ngi bn
kim k
hoc c gim gi hng mua
- Chnh lch tr gi NVL tng
- Chit khu thng mi khi mua

NVL c hng
khi nh gi li NVL trong kho
- Tr gi NVL hao ht, mt pht

hin khi kim k
- Chnh lch tr gi NVL gim
khi nh gi li NVL trong kho
D N:
Tr gi thc t NVL tn kho
cui k
TK 152 c th m cc TK cp 2 theo di chi tit tng loi, tng th, tng

nhm NVL ty thuc vo yu cu qun l ca doanh nghip.
2.1.2 Ti khon 151 Hng mua ang i ng.
Ti khon ny dng phn nh tr gi cc loi vt t, hng ha mua ngoi
thuc quyn s hu ca doanh nghip cn ang i trn ng, vn chuyn bn cng,
bn bi hoc v n doanh nghip nhng ang ch kim nhn nhp kho. Ni dung
phn nh trn TK 151 nh sau:
TK 151: Hng mua
ang i ng
- Tr gi vt t, hng ha
mua ang i ng
- Tr gi vt t, hng ha ang i
ng v nhp kho hoc
chuyn thng cho cc i tng
s dng
D N:
Tr gi vt t, hng ha
mua nhng cn ang i trn
ng cha v nhp kho
Phm Th Hng
18
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
2.2 Trnh t hch ton

Cc bt ton tng gim NVL c th hin di dng s ch T nh sau:
S 1.4: S ch T cc bt ton tng gim NVL theo PP KKTX
152 Nguyn liu,
vt liu
111,112,141,
331,151
621,627,641,
642,241
(10)
(1)
133
222
(1a)
(11)
3387
154
(2)
811
(11a1)
(11b)
3333
(3)
(12b)
711
(11a2)
3332
(12a)
(4)
411
223
(12)
(5)
154
(13)
621,627
(6)
111,112,331
(14)
133
154
(7)
(14a)
632
(15)
338 (3381)
138 (1381)
(8)
(16)
412
412
(9)
Phm Th Hng
(17)
19
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
(1): Nhp kho NVL

(1a): Nu c khu tr thu GTGT
(2): NVL gia cng, ch bin xong nhp kho
(3): Thu nhp khu hng nhp khu phi np
(4): Thu tiu th c bit NVL nhp khu (nu c)
(5): Nhn vn gp bng NVL
(6): NVL xut s dng khng ht nhp li kho
(7): Ph liu nhp kho
(8): NVL pht hin tha khi kim k
(9): Chnh lch gi tr NVL nh gi tng
(10): Xut dng cho SXKD, XDCB
(11): Xut gp vn vo cng ty lin doanh bng NVL
(11a1): Chnh lch gia gi nh gi li ln hn gi tr ghi s ca NVL tng
ng vi phn li ch ca mnh trong lin doanh
(11a2): Chnh lch gi nh gi li ln hn gi tr ghi s ca NVL tng ng
vi phn li ch ca cc bn khc trong lin doanh
(11b): Chnh lch gi nh gi li nh hn gi tr ghi s ca NVL
(12): Xut gp vn vo cng ty lin kt bng NVL
(12a): Chnh lch gi nh gi li ln hn gi tr ghi s ca NVL
(12b): Chnh lch gi nh gi li nh hn gi tr ghi s ca NVL
(13): Xut NVL thu ngoi gia cng, ch bin
(14): Chit khu thng mi, gim gi hng mua, tr li hng mua
(14a): Thu GTGT nu c
(15): NVL xut bn
(16): NVL pht hin thiu khi kim k ch x l
(17): Chnh lch gi tr NVL nh gi gim
Phm Th Hng
20
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
3. K ton tng hp nguyn vt liu theo phng php kim k nh k.

3.1 Ti khon s dng
3.1.1 TK 611 (6111) - Mua nguyn liu, vt liu
TK 611(1): Mua nguyn liu,
vt liu
- Kt chuyn tr gi thc t
NVL tn kho u k
NVL tn kho cui k
- Tr gi thc t NVL tng
- Tr gi thc t NVL xut s
trong k.
dng trong k
- Tr gi thc t NVL mua vo
tr li cho ngi bn hoc c
gim gi
X
3.1.2 TK 152 - Nguyn liu, vt liu
TK 152: Nguyn liu,
vt liu
- Kt chuyn tr gi thc - Kt chuyn tr gi thc
t NVL tn kho cui k
t NVL tn kho u k
D N:
Tr gi thc t NVL tn kho
3.1.3 TK 151 - Hng mua ang i ng
Phm Th Hng
21
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
TK 151: Hng mua
ang i ng
NVL ang i ng cui k
NVL ang i ng u k
D N:
Tr gi thc t NVL ang i ng
3.2 Trnh t hch ton.

Cc bt ton tng gim NVL c th hin di dng s ch T nh sau:
S 1.5: S ch T cc bt ton tng gim NVL theo PP KKK
611: Mua hng
151,152
151, 152
K/c tr gi NVL, hng
K/c tr gi NVL, hng
mua ang i ng
tn kho u k
mua ang i ng tn
kho cui k
331,111,112
111, 112, 331

Tr gi hng mua
133
Thu GTGT
133
(nu c)
Chit khu thng

mi, gim gi hng
mua, hng mua tr li
621,627,641,642
Xut NVL dng cho SXKD
V. HNH THC S K TON P DNG TRONG HCH TON

NGUYN VT LIU.
Phm Th Hng
22
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Doanh nhip cn c vo ch k ton, quy m, c im sn xut kinh doanh

ca n v la chn, vn dng hnh thc s k ton thch hp. Cc doanh nghip c
th s dng mt trong cc hnh thc sau:
Hnh thc Nht k chung
Hnh thc Nht k S ci
Hnh thc Chng t ghi s
Hnh thc Nht k Chng t
Hnh thc k ton trn my vi tnh.
1. Hnh thc Nht k chung

S 1.6: Ghi s k ton theo hnh thc Nht k chung
Chng t k ton: Phiu nhp kho
Phiu xut kho
Ha n
S Nht k
c bit
S NHT K CHUNG
S, th k ton chi tit

Bng tng hp chi tit
S CI
Bng cn i
s pht sinh
BO CO TI CHNH
Phm Th Hng
23
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Ghi hng ngy
Ghi cui thng
i chiu
2. Hnh thc Nht k S ci

S 1.7: Ghi s k ton theo hnh thc Nht k s ci
Phiu xut kho
Ha n
S, th k ton
chi tit
S qu
Bng tng hp
chng t k
ton cng loi
Bng tng
hp chi
tit
NHT K S CI
BO CO TI CHNH
Phm Th Hng
24
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
3. Hnh thc Nht k Chng t.

S 1.8: Ghi s k ton theo hnh thc Nht k chng t
Phiu xut kho
Ha n
Bng k
NHT K CHNG T
S CI
S, th k ton
chi tit
Bng tng
hp chi tit
BO CO TI CHNH
4. Hnh thc Chng t ghi s
S 1.9: Ghi s k ton theo hnh thc Chng t ghi s
Phm Th Hng
25
Lp 2KT4
Kha lun Tt nghip
Khoa K ton

Phiu xut kho
Ha n
S qu
S
ng k
chng t
ghi s
Bng tng hp
chng t k
ton cng loi
S, th
k ton
chi tit
CHNG T GHI S
S CI
Bng tng
hp chi tit
Bng cn i s pht sinh
BO CO TI CHNH
5. Hnh thc k ton trn my vi tnh
K ton trn my vi tnh l vic s dng cc phn mm k ton x l, lu
tr v cung cp thng tin v cc nghip v kinh t pht sinh thay cho vic s dng cc
s k ton th cng. Khi thc hin k ton trn my vi tnh nhn vin k ton nhp s
liu v thng tin trn chng t vo my. Phn mm k ton trn my s t ng x l
cc thng tin theo chng trnh nh sn in hoc hin th ra cc bo co theo yu
cu ca ngi s dng. Quy trnh x l thng tin u vo trn cc chng t hin th
hoc in ra co co c thc hin khc nhau ph thuc vo mi chng trnh k ton.
Mi n v c th s dng mt phn mm k ton khc nhau ph hp vi iu kin
nn kinh t v c im hot ng ca n v mnh.
Phm Th Hng
26
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
CHNG II.
THC TRNG K TON
VT LIU XY DNG V XY LP S 5
I. C IM SN XUT KINH DOANH, T CHC QUN L

CA CNG TY C PHN VT LIU XY DNG V XY LP S 5.
1. Qu trnh hnh thnh v pht trin ca Cng ty CP VLXD v XL s 5.
Cng ty C phn Vt liu Xy dng v Xy lp s 5 l doanh nghip c
thnh lp theo hnh thc chuyn t doanh nghip Nh nc X nghip s 5 thnh
Cng ty C phn Vt liu xy dng v Xy lp s 5 theo Quyt nh s 1671/Q
BXD ngy 12/12/2003.
Tn Cng ty: Cng ty C phn Vt liu xy dng v Xy lp s 5.
Tr s chnh: Phng Nam Sn Th x Tam ip Tnh Ninh Bnh.
Vn iu l : 12.500.000.000
Cng ty C phn VLXD v XL s 5 hot ng sn xut kinh doanh hch ton
kinh t c lp, trc thuc Tng Cng ty Xy Dng Sng Hng. Cng ty C phn
VLXD v XL s 5 hin nay c tin thn l X nghip s 5 thuc Lin hip cc X
nghip ct si B Xy Dng, c thnh lp theo Quyt nh s 1387 ngy
20/10/1970 thuc Cng ty Xy lp Vt liu Xy Dng B Xy Dng.
T nm 1970 1986 X nghip sn xut xy dng cc loi nhm phc v
nhu cu xy dng v lm ng. Sn lng sn xut trung bnh hng nm t khong
5.000 6.000 vn m3 cc loi vi s cng nhn vin khong 1.500 ngi.
T nm 1986-1995 X nghip bc vo thi k sn xut kh khn; nhu cu th
trng gim st, sn lng sn xut ra di 50% cng sut thit k, cng nhn khng
c vic lm, gi thnh cao, kt qu kinh doanh thua l. Cng trong thi gian ny, cng
vi vic xa b ch bao cp, chuyn sang nn kinh t th trng, B my Qun l
Phm Th Hng
27
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
ca X nghip cng thay i cho ph hp vi c ch mi: s lng cng nhn

trong X nghip gim xung cn 1000 ngi vi thu nhp bnh qun tnh theo u
ngi rt thp, khong 220.000 ng/thng.
Giai on 1995-2000 trc mun vn kh khn th thch, Ban lnh o trn
tr tm li i cho doanh nghip. Sau khi nghin cu nhu cu th trng v kh nng
ca doanh nghip, Ban Gim c quyt nh u t xy dng mt nh my sn
xut gch nung Tuynel vi cng sut thit k 20 triu vin/nm. Nm 1996 X nghip
i tn t X nghip s 5 thnh X nghip Vt liu xy dng v Xy lp s 5
theo Quyt nh s 13/CTY-TCHC ngy 29/02/1996, trc thuc Cng ty Xy lp
VLXD. Nm 1997 sn phm ca Cng ty c a ra th trng, bc u mang
li hiu qu kinh t. Ngoi ra, X nghip cn k c Hp ng nghin ph gia cho
Nh my Xi mng Bm Sn vi cng sut hng nm t 75 nghn tn v t chc mt
i xy lp cc cng trnh dn dng nh trng hc, nh , knh mng
Trong nm 2000 X nghip hon thnh k hoch sn xut v tiu th sn
phm vi doanh thu t 10,7 t ng. ng thi, Ban Qun l X nghip quyt
nh dng vn vo vic ci to nng cao cng sut Nh my gch nung Tuynel ln 25
triu vin/nm. Bc sang nm 2001, X nghip c nhiu chuyn i, sn phm
ca X nghip ginh c ba Huy Chng Vng v cht lng sn phm. Do vic
kinh doanh c li, cng thm vi vic tiu th sn phm ngy cng nhiu ca khch
hng nn X nghip u t thm mt dy chuyn sn xut gch nung Tuynel na
ti x H Bc H Trung Thanh Ha, do X nghip t thi cng vi cng sut 15
triu vin/nm, va m rng sn xut va b sung cho nhau to nn sc mnh, tng
kh nng cnh tranh trn th trng, gii quyt vic lm cho ngi lao ng.
Cng vi ch trng c phn ha cc Doanh nghip Nh nc, thng 12/2003
Cng ty Vt liu xy dng v Xy lp s 5 c c phn ha. Nh nhng thay i
trong c cu b my qun l, t nm 2003 tr v sau, Cng ty gt hi c nhng
thnh cng nht nh. Cng trong nm 2003, doanh nghip xy dng thm mt Nh
my sn xut gch nung Tuynel na, l Nh my gch Cu Ro. Mi y vo
thng 2/2009 Nh my gch Cu Ro tin hnh nghin cu u t xy dng dy
chuyn 2 n 11/2009 hon thnh v i vo hot ng. Vi dy chuyn 2 ny cng
sut ca Nh my tng ln ng k p ng c tt nht nhu cu ca th trng trong
v ngoi tnh. ng thi vo thng 6/2009 Cng ty u t thm mt Ca hng kinh
Phm Th Hng
28
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
doanh xng du ti H Trung Thanh Ha. Doanh thu ca Ca hng kinh doanh
Xng du lm Doanh thu sn xut cng nghip tng ln ng k.
Mt s ch tiu tng hp ca Cng ty trong mt s nm gn y:
Bng 2.1: Ch tiu kinh t nm 2007, 2008, 2009
STT
Ch tiu
1
Tng doanh thu
Trong :
Doanh thu SXCN
Doanh thu Hp ng xy dng
Doanh thu bn xng du
Doanh thu khc
2
3
4
5
Np NSNN
Li nhun trc thu
Lao ng i lm bnh qun
Thu nhp bnh qun
n v tnh: ng
Nm 2007
Nm 2008
Nm 2009
33.703.736.424 63.254.938.640 66.173.563.671
32.434.434.296 60.748.566.700 59.310.903.692
1.269.302.128
0
0
0
0 2.936.406.459
0 2.506.371.940 3.926.253.530
2.804.195.280 5.339.375.740 5.429.458.215
1.279.121.554 19.197.231.501 19.351.698.084
551
585
557
1.272.260
2.343.000
2.695.249
Qua bng s liu trn cho thy hot ng sn xut kinh doanh ca Cng ty
trong nm 2008, 2009 c s tng ln ng k so vi nhng nm trc y. K t
nm 2008 tr i, Doanh nghip khng cn hot ng xy dng m thay vo nm
2009 Cng ty xy dng mt trm bn xng du lm doanh thu tng ln r rt. Nh vy
Cng ty ang pht trin mt cch mnh m vi cch qun l c hiu qu. Doanh thu
tng mnh l nhn t quan trng gip Cng ty pht trin mt cch vng chc.
2. C cu ngnh ngh sn xut kinh doanh v Quy trnh cng ngh sn
xut sn phm.
2.1 C cu ngnh ngh sn xut kinh doanh.
Cng vi ch trng c phn ha cc Doanh nghip Nh nc, thng 12/2003
Cng ty Vt liu xy dng v Xy lp s 5 c c phn ha v bt u i vo hot
ng t ngy 01/01/2004 theo Quyt nh s 1719-BXD vi tn gi mi: Cng ty C
phn Vt liu xy dng v Xy lp s 5.
Hin nay Cng ty c cc Nh my v cc b phn trc thuc:
-
Phm Th Hng
Nh my gch Tuynel Tam ip

29
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Nh my gch Tuynel H Bc
Nh my gch Tuynel Cu Ro
Phn xng khai thc ch bin
Ca hng kinh doanh Xng du.
ph hp vi cc chnh sch kinh t x hi v ng vng trong nn kinh t

th trng, nhng nm gn y Cng ty a dng ha cc ngnh ngh kinh doanh:
VLXD;
Sn xut gch ngi t st nung l Tuynel, mua bn
Kinh doanh my mc, thit b, ph tng cho khai thc

VLXD; khai thc, xy dng, ci to m v ch bin cc loi;
Mua bn xng du v cc sn phm ca chng, mua bn
ga (ch hot ng khi c cp Giy chng nhn iu kin kinh
doanh theo quy nh ca php lut)
-
T vn chuyn giao cng ngh sn xut gch Tuynel
Sn phm ca Cng ty trong nhng nm qua t 3 Huy Chng Vng trong

cc k hi ch, trin lm hng cng nghip ton quc, nhn c nhiu bng khen
ca B Xy dng v Tng Cng ty Xy dng Sng Hng. Hin nay, sn phm chnh
ca Cng ty l gch nung Tuynel, gm cc loi: gch 2l A, 4l, 4l 1/2, 6l,
6l1/2
2.2 Quy trnh cng ngh sn xut sn phm.
Cng ty C phn VLXD v XL s 5 hot ng trn nhiu lnh vc v c nhiu
n v thnh vin ph thuc nhng sn phm chnh ca Cng ty l gch nung Tuynel.
Tt c cc sn phm ca Cng ty u c sn xut t t st vi nhng khun mu
khc nhau, do chng c cng quy trnh cng ngh sn xut. Ton b quy trnh sn
xut l mt quy trnh phc tp, ch bin lin tc bao gm nhiu cng on ch bin
khc nhau. Gia cc giai on c mi tng quan vi nhau v cng tun th cc quy
tc v k thut, vt liu, tiu chun sn phm mt cch cht ch.
Khi qut quy trnh cng ngh sn xut sn phm ca Cng ty qua s sau:
Phm Th Hng
30
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
S 2.2: Quy trnh cng ngh sn xut gch

Bi cha t st
Tc nc
Kho cha t c mi
che
Kho than
My cp liu thng
Bng ti s 1
My cn th
My nghin
than
My nho 2 trc
Ph than 70 80% m
Bng ti s 2
My cn mn
My nho n chn khng
Bng ti s 3
My ct gch t ng
Bng ti gch mc
Sn phi
Rc than 20 30% m
L sy tuynel
L nung tuynel
Ra gch phn loi
Kho thnh phm
Phm Th Hng
31
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Nguyn liu lm gch l t st c ti nc va m ri a vo bng ti

xch ca my cp liu. Dao co ca Nh my s co t xung bng ti v c trn
thm mt lng than va ri chuyn n my cn th. Nh hai qu l quay ngc
chiu nhau nn t c cn s b ri ri xung my nho lc t thm nc v
lc rc bn, sau theo bng ti vo my cn mn. Ti y t c thm nc, nho
k ri n vo bung kn, ht ht khng kh ca my p. Nguyn liu c my p
thnh gch khi v qua my ct thnh vin theo kch thc tiu chun ri qua bng ti
a ra phi. Sau xp gch ln gong v a vo l nung. Sau mt khong thi
gian gch c a ra ngoi.
3. C cu b my qun l ca Cng ty.
Cng ty C phn VLXD v XL s 5 l mt Doanh nghip Nh nc, hch ton
kinh doanh c lp, chu s qun l v mt php l v nhn s ca Tng Cng ty
Sng Hng (B Xy Dng). Do c th v mt a l l cc Nh my ca Cng ty
khng cng nm trn mt a bn nn c cu t chc cc phng ban phi c b tr
hp l m bo sn xut c n nh, lin tc trn c s tinh gim b my gin
tip ti mc ti a.
3.1 i hi ng c ng (HC)
L c quan quyn lc cao nht ca Cng ty, HC quyt nh t chc li v
gii th Cng ty; quyt nh hng pht trin ca Cng ty; b nhim, min nhim.
3.2 Hi ng qun tr (HQT)
L c quan qun tr cao nht ca Cng ty, c y quyn hn thay mt
Cng ty quyt nh cc vn thuc quyn hn ca HC. HQT do HC bu
ra.
3.3 Ban Gim c.
Bao gm Gim c v cc Ph Gim c do HQT b nhim, min nhim.
Gim c l ngi i din theo php lut ca Cng ty, l ngi iu hnh cao nht
mi hot ng kinh doanh hng ngy ca Cng ty. Ban Gim c Cng ty gm 4
ngi:
-
Gim c ph trch chung. Gim c b nhim cc Trng, Ph phng

nghip v, Qun c, Ph Qun c cc Nh my v phn cng cng tc
cho cc Ph Gim c. Gim c trc tip ch o cc n v:
Phm Th Hng
32
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
+ Phng t chc hnh chnh,

+ Phng Ti chnh k ton,
+ Phng K hoch, K thut, Vt t
+ Nh my gch Tam ip,
+ Nh my gch Cu Ro.
+ Ca hng kinh doanh Xng du.
-
Ph Gim c ph trch XDCB v phng KH-KT-VT.
Ph Gim c ph trch Nh my gch H Bc.
Ph Gim c ph trch Phn xng Khai thc, ch bin .
3.4 Phng T chc hnh chnh (TCHC)

C nhim v qun l cc giy t hnh chnh; lp k hoch kim tra trnh lao
ng trong Cng ty; tuyn chn lao ng; thc hin ch v lao ng nh tin
lng, ph cp, bo h lao ng Phng TCHC gip Gim c qun l v mt con
ngi, nm c nng lc ca tng ngi phn cng, b tr cho ph hp vi trnh
ca h; kt hp vi cc phn xng sn xut qun l nh mc lao ng, gi
cng t hnh thnh lng, thng, v bo him x hi cho ngi lao ng.
3.5 Phng Khoa hc k thut vt t (KHKTVT)
Lm k hoch iu sn xut cho ton Cng ty; khai thc, thu mua v vn
chuyn vt t v kho phc v sn xut; xy dng k hoch cung cp vt t cho
tng phn xng sn xut theo tng thi k. ng thi, nm vng lng vt t xut
cho sn xut, lng tn kho v thiu ht d tnh theo k hoch. T c th p ng
kp thi cho sn xut. Bn cnh , Phng cn t chc hng dn v k thut cho sn
xut cho cc phn xng, nghin cu ci tin k thut tit kim nguyn liu v chi
ph cho doanh nghip.
3.6 Phng Ti chnh k ton (TCKT)
Gip Gim c trong vic thc hin qun l ton b vn ca Cng ty, chu
trch nhim trc Gim c v ch hch ton kinh t c lp. Phng phi thng
xuyn theo di cc khon thu, chi, hng dn cc phng ban lm th tc thanh ton
vi khch hng. ng thi tnh ton gi thnh cho tng n v sn phm v xc nh
Phm Th Hng
33
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
kt qu kinh doanh ri bo co cho Gim c v Tng Cng ty theo ng nh k.

S 2.3: C cu b my qun l Cng ty
i hi ng
c ng
Hi ng qun
tr
Gim c cng ty
Phng
TCHC
Nh my
gch Tam
ip
Phng
KHKTVT
Phng
TCKT
Nh my
gch H
Bc
Nh my
gch Cu
Ro
Phn xng
KTCB
Ca hng
kinh doanh
xng du
4. c im cng tc k ton.
4.1. Hnh thc k ton.
Cng ty p dng hnh thc k ton trn my vi tnh v s dng phn mm k
ton SAS INNOVA 6.8.2 lp chng t, s sch k ton v Bo co ti chnh. Quy
trnh ghi s k ton nh sau
Phm Th Hng
34
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
S 2.4: Quy trnh ghi s k ton
CHNG T
K TON
PHN MM
K TON
SAS INNOVA 6.8.2
S K TON:
-S TNG HP
-S CHI TIT
MY VI
TNH
- BO CO TI CHNH
- BO CO K TON
QUN TR
BNG TNG
HP CHNG
T K TON
CNG LOI
Nhp s liu hng ngy

i chiu, kim tra
In s, bo co cui thng, cui nm
Hng ngy, k ton tp hp cc chng t, cp nht cc nghip v kinh t pht
sinh ri nhp d liu vo my tnh. Cui k, thc hin cc bt ton phn b, kt
chuyn, tnh gi. Sau , k ton in s sch k ton theo hnh thc Nht k chung
k, ng du v lu tr theo quy nh.
4.2. T chc b my k ton
Cng ty p dng m hnh t chc b my k ton tp trung. Theo hnh thc k
ton ny, phng k ton thc hin ton b cng tc k ton, cng tc ti chnh v cng
tc thng k n v. Cc phn xng khng t chc b my k ton ring bit m
ch b tr nhn vin hch ton phn xng lm nhim v hch ton ban u, thu thp
v kim tra chng t ban u hng ngy hoc nh k ngn (3 ngy hoc 5 ngy)
lp bng k chuyn chng t ban u v phng k ton ti chnh ca Cng ty tin
hnh cng tc ghi chp k ton.
Phm Th Hng
35
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
S 2.5: T chc b my k ton
GIM C
K TON
TRNG
KT
Ti
Sn
C
nh
KT
VL
Cng
c
L
KT
L
Tin
lng
BHXH
KT
Chi ph
Sn xut,
Tnh
Gi thnh
B phn
Tng
hp
(tiu th
v
Kt qu)
KT
Ngun
vn
Thanh
ton
Nhn vin hch ton phn xng

Cc nhn vin k ton phn xng c phn cng ghi chp tng phn hnh k
ton, nh k lp cc bng k bo co ban u chuyn v phng k ton Cng ty. Ton
b cc nghip v ny c phng k ton tin hnh kim tra, thanh ton, v ghi s k
ton. Nh vy, ton b thng tin k ton pht sinh c ghi chp tp trung phng k
ton ca Cng ty.
4.3. Ch k ton p dng ti Cng ty
Cng ty p dng ch k ton ban hnh theo Quyt nh s 15/2006/Q-BTC
ngy 20/03/2006 ca B Ti Chnh.
Nin k ton bt u t ngy 01/01 n 31/12 nm dng lch.
n v tin t s dng trong ghi chp k ton v lp bo co ti chnh l

Vit Nam ng (VN)
Phng php tnh thu GTGT: phng php khu tr.
Phm Th Hng
36
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Phng php k ton ti sn c nh:

- Nguyn tc nh gi TSC: theo nguyn tc nguyn gi v gi tr hao
mn ly k.
- Khu hao theo phng php ng thng p dng cho tt c cc ti sn
theo Quyt nh s 206 /2003/Q-BTC ngy 12/12/2003 ca B Ti Chnh.
Phng php hch ton hng tn kho:
- Phng php hch ton hng tn kho theo phng php k khai thng
xuyn
- Gi vn hng xut kho trong k c hch ton theo phng php bnh
qun gia quyn p dng cho tng thng.
- Phng php hch ton chi tit hng tn kho: phng php s i chiu
lun chuyn.
Cng ty ang p dng h thng Ti khon doanh nghip thng nht ban
hnh theo Quyt nh s 15/2006/Q-BTC ngy 20/03/2006 ca B Ti Chnh. Ngoi
ra Cng ty cn m cc ti khon chi tit theo di v phn nh cc nghip v kinh t
pht sinh ph hp vi c im sn xut kinh doanh ca n v.
4.4. Tnh hnh s dng my tnh trong k ton Cng ty
Cng ty c 4 k ton v 1 th qu, mi ngi c trang b mt my tnh v
mt my in m bo iu kin lm vic tt nht. Cng vic k ton ca Cng ty
c x l trn my vi tnh vi chng trnh phn mm SAS INNOVA 6.0; n ngy
01/03/2009 Cng ty chuyn sang dng phn mm SAS INNOVA 6.8.2 vi nhng
tnh nng u vit hn. Hng ngy cn c vo cc chng t k ton hoc Bng tng
hp chng t k ton cng loi c kim tra, c dng lm cn c ghi s, xc
nh ti khon ghi N, ti khon ghi C nhp d liu vo my tnh theo cc bng,
biu c thit k sn trn phn mm k ton. Cc thng tin c t ng nhp vo s
k ton tng hp v cc s, th k ton chi tit lin quan. 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.
Phm Th Hng
37
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
II. THC TRNG K TON NGUYN VT LIU TI CNG TY

C PHN VT LIU XY DNG V XY LP S 5
1. c im nguyn vt liu ti cng ty.
Cng ty C phn VLXD v XL s 5 l mt n v sn xut gch Tuynel. Sn
phm chnh ca Cng ty l gch Tuynel do Nh my gch Tam ip, Nh my gch
H Bc v Nh my gch Cu Ro sn xut. t st, than, du, m l nhng loi
NVL s dng thng xuyn trong qu trnh sn xut sn phm. i vi nhng loi
NVL ny, Doanh nghip c nhiu thun li trong vic la chn ngun mua do hin
nay trn th trng c rt nhiu nh cung cp cc mt hng ny vi mu m, gi c,
chng loi kh phong ph. Cng ty thng mua NVL ny di hnh thc trn gi
(trong gi mua bao gm c chi ph vn chuyn, bn bn c trch nhim vn chuyn
hng n ng a im tha thun, Doanh nghip ch kim nhn v cho nhp kho)
thng qua vic k kt Hp ng mua hng qu, nm trong c tha thun r thi
gian, a im ca cc t cung cp hng.
NVL khng ch khc nhau v chng loi m cn khc nhau v gi c, thm ch
cng mt loi vt liu quy cch cht lng nhng gi c li khc nhau (do ln nhp
khc nhau v i tc cung cp khc nhau). Ngoi ra, do c rt nhiu loi NVL, trong
mi loi li c nhiu nhm, th NVL vi tnh nng l, ha khc nhau nn cng tc
qun l NVL tr nn ht sc phc tp. T tt c nhng phn tch trn ta c th thy
rng NVL cng nh cng tc k ton NVL c mt ngha ht sc quan trng trong
hot ng sn xut kinh doanh ca Cng ty C phn VLXD v XL s 5.
2. Phn loi, qun l, nh gi NVL.
Do khi lng s dng ln v chng loi a dng, phong ph, NVL c mt vai
tr rt quan trng. N khng ch nh hng ti mu m, cht lng sn phm sn xut
ra m cn nh hng khng nh ti gi thnh sn phm. Vi v tr nh trn th vic
qun l, phn loi, nh gi NVL ca Cng ty c mt ngha ht sc quan trng.
2.1. Phn loi Nguyn vt liu
Phn loi Nguyn vt liu l vic phn chia, sp xp nguyn vt liu thnh tng
nhm, loi da trn nhng tiu thc nht nh. Mi loi nguyn vt liu c c im,
tnh nng ha, l v cng dng khc nhau. Do , m bo cng tc qun l v
hch ton NVL c thun li, chnh xc th vic phn loi NVL l rt cn thit. Cn
Phm Th Hng
38
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
c vo c im NVL v yu cu qun l, Cng ty VLXD v XL s 5 tin hnh

phn loi NVL nh sau:
- Nguyn vt liu chnh: t st, than cm, than x
- Nhin liu: Du Diezen v cc loi xng du khc chy my mc thit b
- Nhm vng bi: cc loi vng bi vi loi kch c khc nhau
- Nhm curoa: cc loi curoa c s dng trong doanh nghip
- Nhm st thp: cc loi st thp c s dng trong doanh nghip
- Nhm vt liu khc: p-t-mt, rut g
2.2. Qun l nguyn vt liu.
2.2.1 Qun l qu trnh thu mua nguyn vt liu.
Hng thng, cn c vo Bng tnh mc tiu hao nguyn vt liu thc t ca cc
k trc, phng Khoa hc K thut Vt t lp k hoch nhp xut vt t, tnh ra s
lng nguyn vt liu cn dng trong thng v nh mc thu mua:
Tn vt liu
Mc thu
mua NVL
thng
cui thng
Xut vt liu
+
trong thng theo

nh mc
theo k hoch
Tn vt liu
-
u thng
i vi nhng nguyn vt liu chnh nh t st, than cm, than x, vic mua
sm thng qua Hp ng mua vi nhng nh cung cp quen thuc. Vt liu mua l, s
lng t phc v sn xut th ch cn giy ngh mua sm vt t ca b phn s dng
v c th trng n v k duyt. Cc Hp ng mua vt liu sau khi c k th
chuyn 01 b cho phng Khoa hc-K thut-Vt t phng ny lp k hoch v
chun b phng tin vn ti nhp vt liu vo kho. Vt liu nhp kho phi c
kim tra ng quy cch, phm cht v c xut kho theo quy nh hin hnh.
2.2.2 Bo qun vt liu
Kho vt liu phi p ng c cc yu cu k thut i vi tng chng loi
vt liu c lu gi v bo qun ti . Mi loi vt liu u phi c Th kho ghi s
Phm Th Hng
39
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
lng nhp ban u, cp nht s liu nhp, xut v s liu qua cc t kim k. Th
kho l ngi chu trch nhim v s vt liu c giao qun l ti kho.
Trn thc t, bin php t chc kho ca n v m bo cc nguyn tc sau:
- Kho m bo yu cu k thut v tn cha, an ton cho ngi v vt liu
- Thun tin cho vic tip nhn, bo qun, cp pht
- Mi loi vt liu c mt v tr, c nh k hiu v tr v ghi k hiu
ny vo Th kho d tm kim.
- Th kho v k ton thc hin tt ch bo co, lun chuyn chng t.
2.3. nh gi nguyn vt liu.
2.3.1 i vi nguyn vt liu nhp kho.
Nguyn vt liu nhp kho Cng ty c tnh theo gi thc t. Cng ty ch c
trng hp nhp kho nguyn vt liu do mua ngoi, khng c trng hp nhp kho do
gia cng ch bin. V Cng ty l doanh nghip hch ton thu GTGT theo phng
php khu tr nn gi thc t nguyn vt liu nhp kho khng c thu GTGT:
Gi thc t nguyn vt
liu nhp kho
Gi mua ghi trn ha n

(gi cha c thu)
Chi ph thu mua

(nu c)
V d: Theo Ha n s 0036088 ngy 01/11, Doanh nghip nhp xi mng, st

thp kho H Bc.
S lng: 115,4 kg thp phi 10,12,14,16
1.000 kg xi mng
n gi: 11.240 ng i vi thp phi cc loi
876.000 ng i vi xi mng
Thnh tin: 2.173.096 ng.
Trong : 1.297.096 ng i vi thp
876.000 ng i vi xi mng
Phm Th Hng
40
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Thu GTGT c khu tr: 108.655 ng.

Nh vy, gi vn thc t ca xi mng, st thp nhp kho theo Ha n trn l
2.173.096 ng (khng bao gm thu GTGT).
2.3.2 i vi nguyn vt liu xut kho.
Hin nay, Doanh nghip p dng k ton hng tn kho theo phng php k
khai thng xuyn v tnh gi vn thc t nguyn vt liu xut kho theo phng php
bnh qun gia quyn. Theo , tnh c tr gi vn thc t nguyn vt liu xut
kho, Cng ty tnh n gi bnh qun xut kho ri tnh tr gi thc t xut kho theo
cng thc sau:
Tr gi thc t NVL tn
u k
n gi xut
kho bnh qun
Tr gi thc t NVL
xut kho
S lng NVL tn u k
Tr gi thc t NVL nhp
n gi xut kho bnh qun
trong k
S lng NVL nhp
trong k
S lng xut kho
V d: Theo phiu xut kho s 72 ngy 30/11/2009, xut than cm, than x, t
st phc v sn xut, trong gm 2.700 m3 t st. Ta c s liu sau
S lng tn u k 7.200 m3, gi tr: 262.586.014 ng
S lng nhp trong k: 0 m3, gi tr: 0 ng
n gi xut kho bnh qun c tnh nh sau:
n gi xut
kho bnh qun
262.586.014
7.200
(t st)
= 36.470,28 ng
Tr gi thc t NVL
xut kho
36.470,28
2.700
= 98.469.756 ng
Phm Th Hng
41
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Tt c cc cng vic tnh ton trn u c thc hin trn phn mm my vi

tnh. Cn c vo cc phiu xut, k ton vt t s nhp vo my ch tiu s lng, sau
n cui thng thc hin lnh tnh n gi bnh qun gia quyn, my s t ng
tnh n gi bnh qun v gi tr nguyn vt liu xut kho theo cng thc trn.
3. Th tc tip nhn v xut vt liu ti kho.
3.1. Th tc nhp kho NVL.
3.1.1 Nhp kho cha thanh ton.
Trng hp nhp kho cha thanh ton p dng i vi nhng loi NVL c nhu
cu s dng thng xuyn nh t st, than cm, than x Doanh nghip thng mua
di hnh thc mua trn gi v nhng nh cung cp cc loi NVL ny thng c quan
h quen thuc vi Doanh nghip.
Khi nguyn vt liu v n kho, nhn vin thu mua em Ha n ln ban Kim
nghim vt t thnh lp t kim nghim vt t hng ha. K ton vt t, ban Kim
nghim, Th kho v i din bn bn cng phi hp kim nghim v ng nghim
thu trc khi a vo kho. Trong trng hp c bit m khng th bo cho cc thnh
phn nh trn th chm nht l ngy hm sau, Th kho phi c trch nhim thng bo
cho cc thnh phn lin quan cng phi hp kim nghim. K ton, Th kho, v
ban Kim nghim sau khi kim tra v s lng, chng loi vt t s ghi s v cho
nhp kho nu iu kin nhp. Khi vt t c a vo kho th th kho, cn b
Kim nghim m s ghi chp li v phi c ch k ca ngi giao hng. Ty theo
tnh cht, c im ca vt t, th kho v cn b Kim nghim m s theo di giao
nhn vt t cho ph hp nhng phi ng k vi phng Ti chnh K ton v t nht
phi th hin c cc ni dung nh: ngi giao hng, a ch, ngy giao, loi vt t,
cht lng vt t, s lng thc nhn v k nhn.
K ton vt t sau khi nhn c bin bn kim nghim t ban Kim nghim
vt t v cc Ha n GTGT hoc Ha n bn hng, cn c vo s theo di ca
mnh kim tra li s lng, chng loi vt t ghi trn Ha n v Bin bn kim
nghim, nu thy khp s vit Phiu nhp kho. Phiu nhp kho c lp thnh 3 lin:
Lin 1: Gi phng k ton lu cng cc chng t thanh ton
Lin 2: Giao cho th kho gi lm cn c ghi vo th kho
Lin 3: Giao cho b phn vt t
Phm Th Hng
42
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
V d: Ngy 08/11/2009 Cng ty mua than qua la cho Nh my gch Cu Ro

theo Ha n GTGT s 0083644 ngy 08/11/2009 v nhp kho cha thanh ton vi s
tin l 315.979.482 ng, thu GTGT c khu tr l 15.799.518 ng. Th tc mua
hng nh sau:
Khi nhn vin thu mua em Ha n v:
Bng 2.6: Ha n GTGT
HA N GI TR GIA TNG
Mu s: 01 GTGT-3LL
Lin 2: Giao cho khch hng
K hiu: DU/2009B
Ngy 08 thng 11 nm 2009
S: 0083644
n v bn hng: Cng ty CP khai thc than qua la

a ch: 56 ng 2 Phc Thng-Phc Thnh-TP Ninh Bnh
in thoi: 0303824795
M s thu: 2700293863
n v mua hng: Cty C phn VLXD v XL s 5

a ch: Phng Nam Sn-Th x Tam ip-Ninh Bnh
Hnh thc thanh ton: Chuyn khon
Tn hng ha,
dch v
A
B
1
Than x+v/c
Cng tin hng:
VT
STT
Thu GTGT: 10%x50%
M s thu: 2700279209
S lng
1
1.554
Tn
.
Tin thu GTGT:
Tng cng tin thanh ton:
n gi
2
203.333
Thnh tin
3=1x2
315.979.482
315.979.482
15.799.518
331.779.000
S tin vit bng ch: Ba trm ba mi mt triu by trm by mi chn ngn ng

chn./.
Ngi mua hng
Ngi bn hng
Th trng n v
( k)
( k)
( k)
Phm Th Hng
43
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Sau nhn vin thu mua em Ha n ln ban Kim nghim thnh lp t

kim nghim vt t, hng ha.
Bng 2.7: Bin bn giao nhn than qua la nhp kho
Cty CP VLXD v XL s 5
Cng ha x hi Ch ngha Vit Nam
NMG Cu Ro
c lp-T do-Hnh phc
BIN BN GIAO NHN THAN QUA LA NHP KHO

Hm nay ngy 08 thng 11 nm 2009, chng ti gm c:
1. ng: Nguyn S Bnh:
Qun c Nh My
2. B:
K ton Nh My
Nguyn Th Nga:
3. ng: L Xun Bt:
Th kho-Ngi nhn hng
4. ng: Lng Minh Sn:
Ngi giao: Cty CP khai thc than qua la
5. ng: L Vn n:
i din bo v
cng nhau lp bin bn nhp than qua la ngy 08/11 nm 2009 ti kho
NMG Cu Ro
1. Khi lng: 1.554 m3 = 1.554 tn
(Mt ngn nm trm nm mi bn tn)
KT LUN: S lng than nhp xong y ti kho NMG Cu Ro thuc Cng ty
CP VLXD v XL s 5.
Bin bn c nht tr thng qua v mi ngi k vo bin bn.
Q Nh my
( k)
Nguyn S Bnh
Phm Th Hng
K ton Nh my
( k)
Nguyn Th Nga
Ngi nhn
Ngi giao
( k)
( k)
L Xun Bt
44
i din bo v
( k)
Lng Minh Sn L Vn n.
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Nhn vin k ton sau khi xem xt s lng, chng loi vt t ghi trn Bin
bn giao nhn v Ha n GTGT thy trng khp th s vit Phiu nhp kho.
Bng 2.8: Phiu nhp kho s 25
PHIU NHP KHO
Mu s: 01-VT
(Theo Q s 15/2006/Q-BTC
ngy 20/03/2006 ca B Ti chnh)
S: 25 NB
H, tn ngi giao hng: Lng Minh Sn

Theo H s 0083644 ngy 08 thng 11 nm 2009 ca Cty CP khai thc than qua la
56 ng 2 Phc Thng-Phc Thnh-TP Ninh Bnh.
Nhp ti kho: /c Bt. a im NMG Cu Ro
S lng
STT
Tn hng
M VT
s
n gi
Theo CT
Thc nhp
1.554
1.554
Tn
Than
Thnh tin
203.333 315.979.482
x+v/c
Thu GTGT: 10%x50%:
15.799.518
331.779.000
Tng s tin (vit bng ch): Ba trm ba mi mt triu by trm by mi chn ngn
ng chn
Ngi mua hng
Ngi bn hng
Th kho
K ton trng
( k)
( k)
( k)
( k)
Nguyn S Bnh
Ngc Loan
L Xun Bt
ng Vn Mn
Phm Th Hng
45
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
T chng t gc l Phiu nhp kho, k ton nhp d liu vo Phiu nhp kho
trn phn mm my tnh nh sau:
Bng 2.9: Phiu nhp kho trn my tnh
3.1.2 Nhp kho thanh ton bng tin tm ng.

i vi nhng nguyn vt liu khng s dng thng xuyn th c mua theo
phng thc tm ng. i tng tm ng l cc nhn vin tip liu. Trn c s k
hoch sn xut m Cng ty a ra, nhn vin tip liu lm n xin tm ng, s tin
tm ng thng dng cho nhiu ln mua hng.
Khi b phn s dng c nhu cu s dng vt t phc v sn xut th s vit
Phiu yu cu mua vt t ri a cho Ph trch b phn duyt. Khi Phiu yu cu
c duyt, nhn vin thu mua tin hnh mua vt t theo ng s lng, quy cch. Do
vt t nhp kho trong trng hp ny thng c gi tr nh nn sau khi nhn vin thu
mua em Ha n v khng cn lp Bin bn kim nghim vt t. K ton vt t sau
khi nhn c Ha n GTGT hoc Ha n bn hng, cn c vo s theo di ca
mnh kim tra li s lng, chng loi vt t ghi trn Ha n, nu thy khp s
Phm Th Hng
46
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
vit Phiu nhp kho. Phiu nhp kho cng c lp thnh 3 lin nh trng hp nhp
kho cha thanh ton. Sau nhn vin tip liu ln phng k ton lm th tc thanh
ton. Ngi mua phi vit giy ngh thanh ton, sau k ton thanh ton s lp
giy thanh ton tm ng cn c vo: Ha n ca ngi bn, Phiu nhp kho.
V d: Ngy 01/11/2009 Nh my gch H Bc mua xi mng, st thp theo Ha
n GTGT s 0036088 ngy 01/11/2009 vi s tin l 2.173.096 ng, thu GTGT
c khu tr l 108.655 ng. Th tc mua hng nh sau:
Khi b phn s dng vt t cc Nh my cn vt t phc v sn xut th s
vit Phiu yu cu mua vt t a cho ngi ph trch b phn duyt:
Bng 2.10: Phiu yu cu mua vt t
PHIU YU CU MUA VT T
Ngi yu cu: Nguyn Nam Anh
B phn cng tc: T c kh Nh my gch H Bc
Tn vt t, quy cch, cht lng:
- Thp phi 16: 64kg
- Thp phi 14: 24,6 kg
- Thp phi 12: 16,4 kg
- Thp phi 10: 10,4 kg
- Xi mng
: 1 tn
dng vo vic hn rut g + sa cha gong

Ph trch b phn
Ngi yu cu
( k)
( k)
Phm Th Hng
47
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Khi Phiu yu cu c duyt th nhn vin thu mua Nh my tin hnh mua
vt t. Khi nhn vin thu mua em Ha n v:
Bng 2.11: Ha n GTGT
HA N GI TR GIA TNG
Mu s: 01 GTGT-3LL
Lin 2: Giao cho khch hng
K hiu:HE/2009B
S: 0036088
n v bn hng: Cty CP Thng mi Phng Bc

a ch: Quang Trung Bm Sn Thanh Ha
S TK:
M s thu: 2801134873
n v mua hng: Cty C phn VLXD v XL s 5

a ch: H Bc H Trung Thanh Ha
Hnh thc thanh ton: Tin mt
Tn hng ha,
dch v
1
Thp phi 16
2
Thp phi 14
3
Thp phi 12
4
Thp phi 10
5
Xi mng
Cng tin hng:
M s thu: 2700279209
VT
STT
Thu GTGT: 10%x50%
S lng
kg
kg
kg
kg
kg
64
24,6
16,4
10,4
1.000
Tin thu GTGT:
n gi
11.240
11.240
11.240
11.240
876
Thnh tin
719.360
276.504
184.336
116.896
876.000
2.173.096
108.655
2.281.751
S tin vit bng ch: Hai triu hai trm tm mi mt nghn by trm nm mi mt
ng chn./
Ngi mua hng
Ngi bn hng
Th trng n v
( k)
( k)
( k)
Phm Th Hng
48
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Thng thng, trng hp NVL mua thanh ton lun bng tin tm ng l
nhng NVL ph, c gi tr tng i nh nn khi mua v khng cn thnh lp Ban
kim nghim vt t. Ha n GTGT cng Phiu yu cu mua vt t c chuyn ln
k ton vit Phiu nhp kho.
Bng 2.12: Phiu nhp kho s 76
PHIU NHP KHO
Mu s: 01-VT
S: 76
H, tn ngi giao hng: Vn nh

Theo H s 0036088 ngy 01 thng 11 nm 2009 ca Cty CP Thng mi Phng
Bc Quang Trung Bm Sn Thanh Ha
Nhp ti kho: /c Phng.
S lng
S
T
Tn hng
VT
Theo CT
Thc nhp
1
T
Thp phi 16
kg
64
64
11.240
719.360
Thp phi 14
kg
24,6
24,6
11.240
276.504
Thp phi 12
kg
16,4
16,4
11.240
184.336
Thp phi 10
kg
10,4
10,4
11.240
116.896
Xi mng
kg
1.000
1.000
876
876.000
Thu GTGT: 10%x50%:
n gi
Thnh tin
108.655
2.281.751
Tng s tin (vit bng ch): Hai triu hai trm tm mi mt nghn by trm nm
mi mt ng chn./
Ngi mua hng
( k)
Phm Th Hng
Ngi bn hng
( k)
49
Th kho
K ton trng
( k)
( k)
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
T chng t gc l Phiu nhp kho, k ton Cng ty nhp d liu vo my

tnh nh sau:
Bng 2.13: Phiu nhp kho trn my tnh
3.2. Th tc xut kho NVL.

3.2.1 Xut kho NVL chnh.
i vi nguyn vt liu chnh l t st, than cm, than x: Hng ngy, cn c
vo s lng sn phm hon thnh v nh mc tiu hao nguyn vt liu, nhn vin
thng k cc phn xng c nhim v xc nh s nguyn vt liu xut dng v lp
Bng k s dng nguyn vt liu theo di tnh hnh xut nguyn vt liu. Bng k
ny phi ghi r ngy thng s dng, chng loi, s lng vt t xut dng, loi sn
phm sn xut, s lng sn phm hon thnh. Cui thng, tnh tng cng v gi cho
k ton vt t. S nguyn vt liu s dng trc tip sn xut sn phm c tnh theo
cng thc:
S NVL xut
dng
Phm Th Hng
nh mc tiu
hao vt t
50
S lng sn phm hon

thnh
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Cng ty xy dng nh mc tiu hao vt t i vi sn phm gch 2 l tiu

chun i vi tng Nh my gch nh sau:
Bng 2.14: nh mc tiu hao vt t
STT
nh mc tiu hao vt t
Tn vt t
NMG Tam ip
NMG H Bc
NMG Cu Ro
1.
t st
1,35
1,4
1,4
2.
Than cm
120
120
140
Trng hp s dng than qua la sn xut gch th quy i v than cm theo h

s c 3,5 kg than x = 1 kg than cm.
Cc loi gch khc khng c xy dng nh mc tiu hao ring cho tng loi
m c quy v gch 2 l tiu chun theo h s:
Bng 2.15: Quy i gch tiu chun
Loi gch
H s quy i
Gch 2 l tiu chun, Gch 6 l 1/2
Gch xy mng, Gch 4 l
1,25
Gch quay
1,5
Gch 6 l, 3 l chng nng
2,0
Gch 4 l 1/2
0,7
Trn thc t c s chnh lch gia s NVL thc xut dng v s NVL xut da
theo nh mc tiu hao vt t v s lng sn phm hon thnh. Cng ty s giao n
gi khon cho tng Nh my gch. Nu s NVL thc xut ln hn s NVL theo n
gi khon th Nh my hao ph NVL v s phi b li nhun vo phn NVL hao
ph. Ngc li nu s NVL thc xut nh hn s NVL xut theo n gi khon th
Nh my s c hng li. iu ny lm cho nhn vin Nh my c thc trong
vic tit kim chi ph tng li nhun. Cui thng k ton lp Bng thanh ton n
gi khon cho tng Nh my. Phn NVL tit kim c b sung qu lng. Phn
NVL s dng vt nh mc phi bi thng.
Phm Th Hng
51
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
V d: Nhn vin thng k phn xng ti Nh my gch H Bc lp Bng k ch tiu vt t cho sn xut trong
phn vt t s dng sn xut nh sau:
S dng t st: 2.700 m3
S dng than:
+ Than cm: 100 tn
+ Than x
: 250 tn
Tng s than s dng k c than cm, than x quy i ra than cm: 171,4 tn.
T Bng tng hp cc ch tiu vt t cho sn xut v n gi giao khon, cui thng Nh my gch H Bc tin
hnh thanh ton Hp ng khon vi Cng ty. Phn vt t tit kim b sung qu lng hoc nu s dng vt t vt nh
mc th phi bi thng.
Bng 2.16: Bng thanh ton Hp ng giao khon
STT
1.
2.
Din gii
t st
Than cm
( quy i)
Phm Th Hng
n nh mc
v
trn
tnh
1000
VTC
m3
1,4
Tn
0,12
S lng
Theo
gch sn
nh mc
xut nhp
kho
1.973.590 2.763,026
1.973.590
236,8308
52
thc
hin
2.700
Chnh lch
n gi
Tit kim
Bi thng
S lng
Tin
S lng Tin
36.470
63,026
2.298.558
171,4 786.165
65,4308
51.439.405
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Cui thng, sau khi nhn c Bng k s dng vt t, cn c vo s lng

tng cng ca c thng cho tng loi vt t theo tng kho, k ton vt t s lp mt
Phiu xut kho duy nht cho c thng. Phiu xut kho vt t phi r chi ph NVL
ny c xut vi s lng bao nhiu, xut kho no v cho mc ch g. Phiu xut
ny lp thnh 2 lin:
- Lin 1: gi cho phn xng sn xut
- Lin 2: chuyn cho th kho
V d: Cn c vo bng k s dng NVL do nhn vin thng k Nh my gch
H Bc gi ln, k ton vt t tin hnh lp Phiu xut kho. Trong Phiu xut ny, k
ton khng phi tnh n gi v gi tr vt t xut dng m sau khi nhp vo my tnh,
my s t ng tnh theo phng php bnh qun gia quyn vo cui k v tnh cho
tng phiu xut. K ton vt t ch phi nhp s lng NVL xut dng.
Bng 2.17: Phiu xut kho s 72
PHIU XUT KHO
Mu s: 02-VT
S: 72
H, tn ngi nhn hng: Phm S Trng
a ch (b phn): ch bin to hnh
L do xut kho: phc v sn xut

Xut ti kho (ngn, l): /c Vn
Tn, nhn hiu,
S
quy cch, phm
T
cht vt t (sn
T
phm, hng ha)
A
B
1
t st
2
Than cm
3
Than x
Cng thnh tin:
Ngi nhn hng
Phm Th Hng
M
s
n
v
tnh
Yu cu
Thc
xut
n gi
Thnh tin
D
m3
kg
kg
1
2.700
100.000
250.000
2
2.700
100.000
250.000
Th kho
S lng
K ton trng
53
Th trng n v
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
T chng t gc l Phiu xut kho, k ton tin hnh nhp d liu vo Phiu
xut kho trn my vi tnh nh sau:
Bng 2.18: Phiu xut kho trn my tnh
3.2.2 Xut kho NVL ph, vt t khc.

i vi cc nguyn vt liu s dng cho cc mc ch khc nh phc v qun
l chung phn xng, qun l doanh nghip (khng c nh mc tiu hao), khi c
nhu cu s dng nguyn vt liu, nhn vin thng k phn xng hoc nhn vin ca
b phn s dng s vit Phiu yu cu cp vt t-ph tng, trong ghi danh mc
nhng vt t cn lnh c th vi cc yu cu v quy cch, phm cht, s lng.
Phm Th Hng
54
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 2.19: Phiu yu cu cp vt t, ph tng
PHIU YU CU CP VT T-PH TNG

ngh xut cho: /c Nguyn Ngc Thnh
n v cng tc: Nh my gch H Bc
ngh cp mt s vt t, ph tng sau:
S lng
STT
Tn vt t
Thp phi 16
Thp phi 12
n v tnh
hiu
kg
16,5
kg
8,2
ngh
Thc xut
L do xut: Hn dao nho, rut g.

Gim c
( k)
Nguyn nh Thi
Qun c
Ngi ngh
( k)
( k)
inh Vn Dng
Nguyn Ngc Thnh
Qun c phn xng k vo Phiu yu cu ri chuyn ln cho Gim c

duyt. Th kho cn c vo Phiu yu cu xut kho cho ngi ngh v lp Bng tng
hp xut vt t phc v sn xut.
Phm Th Hng
55
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 2.20: Tng hp xut vt t phc v sn xut

Cty CP VLXD v XL s 5
Nh my gch H Bc
TNG HP XUT VT T PHC V SN XUT

Thng 11 nm 2009
Ngy
Tn vt t
L do xut vt t
VT
Thp phi 14
Hn tip a my pht
Vng bi 6202
Thay bi my ct
vng
Phm S Trng
Vng bi 6315
Thay bi xe ph
vng
Phm S Trng
Thp V50x50x5 G/c thng ng than
Vng bi 6310
Thay bi qut
vng
Thp phi 16
Hn dao nho
kg
12
Vng bi 6311
Thay bi qut
vng
Phm S Trng
18
Vng bi 6202
G/c con ln mc gch
21
Vng bi 8318
Thay bi chng li
25
Tn 1 ly
G/c thng cha than
M2
Du Diezel
Chy my pht in
lt
200
Hong Vn Th
M Cn
Bo dng gong
kg
140
Du SHD 50
B sung du my pht
lt
20
Du CS 46
B sung du thy lc
lt
55
Phm S Trng
Du cu
B sung du hp s
lt
18
29
M CN
Bo dng gong
kg
50
Hong Vn Th
30
Thp phi 16
Hn dao nho
kg
Thp phi 12
Hn rut g
kg
8,2
Du Diezel
Chy my pht in
lt
200
Hong Vn Th
kg
kg
SL
Ngi nhn
12,3 Nguyn Ngc Thnh
156 Nguyn Ngc Thnh

1
Phm S Trng
16,5 Nguyn Ngc Thnh
42 Nguyn Ngc Thnh
16,5 Nguyn Ngc Thnh

Th kho
Phm Th Hng
Ph trch Nh my
56
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Cui thng, th kho chuyn Phiu yu cu cng Tng hp xut vt t n

phng k ton. Da trn s lng c duyt, k ton vt t vit Phiu xut kho. Do
lng vt t trong tng ln xut c th khng ng k v l nhng loi vt t c gi tr
khng ln nn k ton ch lp Phiu xut kho mt ln vo cui thng cho nhng loi
vt t ny. Phiu xut kho c lp tng t trng hp xut nguyn vt liu chnh l
t st, than cm, than x.
Da vo chng t gc l Phiu xut kho, k ton nhp d liu vo my tnh:
Bng 2.21: Phiu xut kho trn my tnh
4. K ton chi tit nguyn vt liu.

4.1. Quy trnh lun chuyn chng t v hch ton s liu.
4.1.1 Nghip v nhp kho NVL.
Phm Th Hng
57
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
S 2.22 Quy trnh lun chuyn chng t nhp kho NVL
Nghip
v
nhp
kho
NVL
Phng
khoa
hc k
thut
vt t
Ban
KCS
v th
kho
Phng
ti
chnh
k ton
Th
kho
Tm
kim nh
cung cp
v yu
cu nhp
kho
Lp
bin
bn
kim
nghim
vt t
Lp
phiu
nhp
kho v
ghi s
k ton
Nhp
kho v
ghi vo
th kho
Bo
qun
v lu
tr
4.1.2 Nghip v xut kho NVL.

S 2.23: Quy trnh lun chuyn chng t xut kho NVL
B phn
s dng
vt t
Qun
c
Nh my
K ton
Nh
my
Phng
ti chnh
k ton
Nghip
v xut
kho
Lp
phiu
yu cu
cp vt
t, ph
tng
Duyt
phiu
yu cu
Lp bng
tng hp
xut
NVL
Lp
phiu
xut kho
v ghi s
k ton
Bo
qun
v
lu
tr
Phm Th Hng
58
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
4.2 Quy trnh hch ton s liu.

S 2.24: Quy trnh hch ton s liu
Chng t gc nhp, xut NVL
Nhp d liu vo my tnh
Chng t nhp, xut NVL trn my
My x l v cc thao tc trn my
S nht k chung
Bng tng hp nhp
xut tn NVL
S ci TK 152, 331, 141...

Bo co k
ton lin quan
4.3 Phng php k ton chi tit.
Nhm cung cp y , kp thi cc thng tin v tnh trng, s bin ng ca

tng danh im vt t, k ton chi tit c thc hin kho theo phng php s i
chiu lun chuyn.
S 2.25: Phng php s di chiu lun chuyn
Phiu nhp kho
Bng k nhp
vt t
Phm Th Hng
Th kho
Bng tng hp
nhp xut tn
59
Phiu xut kho
Bng k
xut vt t
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
kho: Th kho theo di, phn nh s lng NVL nhp, xut, tn kho trn Th
kho.
phng k ton: T chng t Phiu nhp kho, Phiu xut kho trn my tnh,
phn mm k ton s t ng cp nht s liu vo cc Bng k Phiu nhp, Bng k
Phiu xut, S chi tit nguyn vt liu, Bng tng hp nhp xut tn. K ton ti Cng
ty khng lp s i chiu lun chuyn m nh k th kho Nh my v k ton vt t
s tin hnh i chiu gia s liu trn Th kho v s liu trn Bng tng hp nhp
xut tn. Cui thng, k ton in ra cc s nht k chung, s ci phc v cho mc
ch ca mnh.
V d: Di y l trnh t k ton chi tit ti kho Nh my gch H Bc:
T cc chng t gc l Phiu nhp kho, Phiu xut kho, th kho vo Th kho
Bng 2.26: Th kho ca Xi mng
n v: Cty CP VLXD v XL s 5
Mu s S12 - DN
Nh my gch H Bc
TH KHO
- Tn, nhn hiu, quy cch vt t: Xi mng
- n v tnh: kg
- M s: XMCL
S hiu CT
Ngy
thng
A
01/11
30/11
S lng
Din gii
Nhp
B
Xut
C
76
Phm Th Hng
69
D
Tn u thng
Trn c Vinh
Trn nh Hi
Cng cui thng
60
Nhp
Xut
Tn
K xc
nhn ca
k ton
4
0
1.000
1.000
1.000
1.000
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 2.27: Th kho ca Than cm
Mu s S12 - DN
Nh my gch H Bc
TH KHO
- Tn, nhn hiu, quy cch vt t: Than cm
- n v tnh: Tn
- M s: THANC
S hiu CT
S lng
K xc
nhn
ca k
ton
4
Din gii
Ngy
thng
Nhp
Xut
30/11
D
Tn u thng
Phm S Trng
Cng cui thng
72
Nhp
Xut
100
100
Tn
3
650
550
Bng 2.28: Th kho ca Thp phi 12

Mu s S12 DN
Nh my gch H Bc
TH KHO
- Tn, nhn hiu, quy cch vt t: Thp phi 12
- n v tnh: kg
- M s: THEP12
S hiu CT
Ngy
thng
01/11
30/11
S lng
K xc
nhn
ca k
ton
Din gii
Nhp
76
Phm Th Hng
Nhp
Xut
67
Tn u thng
Trn c Vinh
Nguyn Ngc Thnh
Cng cui thng
61
Xut
Tn
8
16,4
16,4
8,2
8,2
16,2
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
phng k ton: Da vo chng t gc, k ton nhp d liu vo Phiu nhp

kho, Phiu xut kho trn my tnh. My s t ng nhp d liu vo Bng k phiu
nhp, Bng k Phiu xut, S chi tit vt t v Bng tng hp nhp xut tn nh sau:
Bng 2.29: Bng k Phiu nhp

n v: Cng ty CP VLXD v XL s 5
NMG H Bc
BNG K PHIU NHP

T ngy 01/11/2009 n ngy 30/11/2009
Chng t
Ngy S
1/11 76
9/11
9/11
77
78
22/11 79
24/11 80
24/11 81
Din gii
Nhp thp phi 16, 14
THEP16 Thp phi 16
T14 Thp phi 14
THEP12 Thp phi 12
T10 Thp phi 10
Xi mng
Cng
Nhp cnh qut i lu
..
Cng
Nhp thp V50, tn 1 ly
..
Cng
Nhp que hn phi 4
.
Cng
Nhp li sng than
..
Cng
Nhp dy curoa.
.
Cng
Phm Th Hng
62
VT
S
lng
kg
kg
kg
kg
kg
64
24,6
16,4
10,4
1.000
1.115,4
n gi
11.240
11.240
11.240
11.240
876
Thnh
tin
719.360
276.504
184.336
116.896
876.000
2.173.096
2.571.000
206
2.544.200
86,6
1.499.000
45
5.171.000
78
638.000
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 2.30: Bng k Phiu xut
n v: Cng ty CP VLXD v XL s 5
NMG H Bc
BNG K PHIU XUT

T ngy 01/11/2009 n ngy 30/11/2009
Chng t
Ngy S
30/11 67
30/11 68
30/11 69
30/11 70
30/11 71
30/11 72
Din gii
Xut thp,vng bi..
T14 Thp phi 4
THEP16 Thp phi 16
THEP12 Thp phi 12
Cng
Xut que hn 4 ly
Cng
Xut cnh qut i lu
Cng
Xut dy curoa
Cng
Xut que hn 4 ly
Cng
Xut t st, than
DATS t st
THANC
THANX
Cng
Phm Th Hng
VT
kg
kg
kg
M3
Tn
Tn
63
S
lng
12,3
33
8,2
n gi
11.240
11.240
11.450,6
Thnh tin
138.252
370.920
93.895
764,5
11.787.387
33.829
108.660.622
1.372,5
7.146.823
35,9
939.500
47
915.000
2.700
100
250
36.470,28
811.930,11
214.285,72
98.469.756
81.193.011
53.571.430
233.234.197
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 2.31: S chi tit ca Xi mng
S CHI TIT VT T
T ngy 01/11/2009 n ngy 30/11/2009
Ti khon: 152
Tn kho: Kho H Bc
Tn quy cch vt t: Xi mng
Ngy,
thng
ghi s
01/11
30/11
Chng t
S
Ngy,
hiu thng
76
69
Phm Th Hng
01/11
30/11
Din gii
S d u k
Nhp xi mng
Xut xi mng thay qut
S d cui k
n
gi
876
876
Nhp
S
Thnh
lng
tin
1.000
Xut
S
Thnh
lng
tin
Tn
S
Thnh
lng
tin
0
0
876.000
1.000
876.000
0
64
Lp 2KT4
Ghi
ch
Kha lun Tt nghip
Khoa K ton
Bng 2.32: S chi tit ca Than cm
S CHI TIT VT T
T ngy 01/11/2009 n ngy 30/11/2009
Ti khon: 152
Tn kho: Kho H Bc
Tn quy cch vt t: Than cm
Ngy,
thng
ghi s
30/11
Chng t
S
Ngy,
hiu thng
72
Phm Th Hng
30/11
Din gii
n gi
S d u k
Xut than cm pvsx
S d cui k
811.930,11
811.930,11
811.930,11
Nhp
S
Thnh
lng
tin
Xut
S
Thnh
lng
tin
Tn
Thnh tin
S
lng
650 527.754.574
100 81.193.011
550 446.561.563
65
Lp 2KT4
Ghi
ch
Kha lun Tt nghip
Khoa K ton
Bng 2.33: S chi tit ca Thp phi 12
S CHI TIT VT T
T ngy 01/11/2009 n ngy 30/11/2009
Ti khon: 152
Tn kho: Kho H Bc
Tn quy cch vt t: Thp phi 12
Ngy,
thng
ghi s
01/11
30/11
Chng t
S Ngy,
hiu thng
76
67
01/11
30/11
Phm Th Hng
Din gii
n gi
S d u k
Nhp thp
11.240
Xut thp hn my pht in 11.450,57
S d cui k
66
Nhp
S
Thnh
lng
tin
Xut
S
Thnh
lng
tin
Tn
Ghi
S
Thnh ch
lng
tin
8
95.058
16,4 184.336
8,2 93.895
16,2
Lp 2KT4
185.499
Kha lun Tt nghip
Khoa K ton
Bng 2.34: Tng hp Nhp Xut Tn
TNG HP NHP XUT TN

Kho: H Bc
T ngy: 01/11/2009 n ngy: 30/11/2009
Tn u k
Stt
M vt t
I
II
CR
III
1
2
3
NLC
DATS
THANC
THANX
IV
V
VI
ST
VB
VLK
VII XD
Tn vt t
Vt lp
Tng cng
Cu roa
Tng cng
Nguyn nhin liu chnh
t st
Than cm
Than x
Tng cng
St thp
Tng cng
Vng bi
Tng cng
Vt liu khc
Tng cng
Xng du
Tng cng
Phm Th Hng
VT
M3
Tn
Tn
S
lng
7.200
650
500
Gi tr
Nhp trong k
S
Gi tr
lng
Xut trong k
S
lng
Tn cui k
S
lng
Gi tr
Gi tr
345.025
345.025
81.000
350.000
365.000
66.000
262.586.014
527.754.574
107.142.859
897.483.447
98.469.756
81.193.011
53.571.430
233.234.197
130.635
3.841.296
3.174.267
797.664
7.140.000
1.244.000
1.854.000
6.530.000
169.103.115
6.410.000
115.180.486
60.332.629
7.629.226
6.786.120
843.106
67
2.700
100
250
Lp 2KT4
4.500
550
250
164.116.258
446.561.563
53.571.429
664.249.250
Kha lun Tt nghip
Khoa K ton
Hng ngy, cn c vo cc chng t, k ton nhp d liu vo phn mm my

tnh. Cui k, k ton in ra cc s Nht k chung, s Ci TK 152 v cc ti khon
khc.
Bng 2.35: S Nht k chung
S NHT K CHUNG
T ngy 01/11/2009 n ngy 30/11/2009
Ngy
thng
ghi s
01/11
Chng t
S
hiu
Ngy
thng
Din gii
76
01/11
Nhp xi mng...
Hiu
S pht sinh
N
TK
152
2.173.096
1331
108.655
141
..
08/11
25
08/11
Nhp than qua la
..
2.281.751
152
315.979.482
1331
15.799.518
331
30/11
67
30/11
Xut thphn
62702
11.787.387
11.787.387
152
.
30/11
72
30/11
..
..
Xut t st, than
62102
..
..
..
Tng cng
Phm Th Hng
233.234.197
..
61.511.122.471
68
233.234.197
152
.
..
61.511.122.471
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 2.36: S ci TK 152
S CI
Ti khon 152 Nguyn liu, vt liu
T ngy 01/11/2009 n ngy 30/11/2009
S d N u k: 6.236.233.330
Chng t
SH
Ngy
thng
76
01/11
25
67
.
72
.
NKC
Din gii
Xut thp..
.
30/11
141
Nhp than qua la
.
30/11
STT
dng
Nhp xi mng
.
08/11
Trang
..
S pht sinh
N
2.173.096
..
331
315.979.482
..
..
11.787.387
..
62102
..
..
62702
Xut t st, than
S hiu
TK /
233.234.197
Tng pht sinh N: 1.195.826.329

Tng pht sinh C: 1.665.336.804
S d N cui k : 5.766.722.855
5. K ton tng hp nguyn vt liu.
5.1. K ton nhp kho NVL.
Ty theo tng hnh thc thanh ton m k ton tin hnh nh khon. Doanh
nghip ch c trng hp hng v ha n cng v m khng c trng hp hng v
trc, ha n v sau v ngc li.
Phm Th Hng
69
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
+ Trng hp vt liu mua ngoi cha thanh ton, khi vt liu v nhp kho k
ton nh khon:
N TK 152: Gi thc t NVL nhp kho
N TK 133: Thu GTGT c khu tr
C TK 331: Tng gi thanh ton.
V d: Theo Phiu nhp kho s 56 ngy 06/11/2009, Doanh nghip nhp thp
phi 6, phi 8 cha thanh ton cho ngi bn, k ton nh khon nh sau:
N TK 152 : 26.503.192
N TK 1331: 1.325.159
C TK 331: 27.828.351
+ i vi nhng nguyn vt liu pht sinh khng thng xuyn hoc nguyn
vt liu c nhu cu s dng bt thng, Cng ty s c nhn vin vt t i mua. Do
trong qu trnh mua hng, ngoi quan h thanh ton vi nh cung cp, Doanh nghip
cn phi m s theo di vic thanh ton vi cc nhn vin tip liu. Nu mua nguyn
vt liu bng tin tm ng, k ton nh khon:
N TK 152: Gi thc t NVL nhp kho
N TK 133: Thu GTGT c khu tr
C TK 141: Tng gi thanh ton.
V d: Theo Phiu nhp kho s 76 ngy 01/11/2009, Doanh nghip nhp xi
mng, st thp kho H Bc, k ton tin hnh nh khon nh sau:
N TK 152 : 2.173.096
N TK 1331: 108.655
C TK 141: 2.281.751
5.2. K ton xut kho NVL.
Ty mc ch s dng nguyn vt liu m k ton tin hnh nh khon nh
sau:
Phm Th Hng
70
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
+ Trng hp xut NVL s dng trc tip sn xut sn phm:

N TK 62101: Gi thc t NVL sn xut sn phm NMG Tam ip
N TK 62102: Gi thc t NVL sn xut sn phm NMG H Bc
N TK 62104: Gi thc t NVL sn xut sn phm NMG Cu Ro
C TK 152: Gi thc t NVL xut kho
V d : Theo Phiu xut kho s 72 ngy 30/11/2009: xut than cm + than x +
t st phc v sn xut gch Nh my gch H Bc, k ton tin hnh nh khon:
N TK 621
233.234.197
C TK 152
+ Trng hp xut NVL dng cho qun l phn xng:
N TK 62701: Gi thc t NVL dng chung cho bp sn xut NMG T
N TK 62702: Gi thc t NVL dng chung cho bp sn xut NMG HB
N TK 62704: Gi thc t NVL dng chung cho bp sn xut NMG CR
N TK 62710: Gi thc t NVL dng chung cho bp KTCB
C TK 152: Gi thc t NVL xut kho.
V d : Theo Phiu xut kho s 67 ngy 30/11/2009: xut thp, vng bi hn
tip a my pht in Nh my gch H Bc, k ton nh khon:
N TK 62702
11.787.387
C TK 152
+ Trng hp xut NVL phc v cng tc xy dng c bn:
N TK 241231: Gi thc t NVL xut cho dy chuyn II NMG HB
N TK 241226: Gi thc t NVL xut cho XD nh CBTH NMG T
N TK 241233: Gi thc t NVL xut cho XD sn phi gch NMG T
C TK 152: Gi thc t NVL xut kho.
V d : Theo Phiu xut kho s 71 ngy 30/11/2009: xut que hn 4 ly hn gia
c khung xe gong dy chuyn II NMG H Bc, k ton nh khon:
Phm Th Hng
71
Lp 2KT4
Kha lun Tt nghip

N TK 241231
Khoa K ton
915.000
C TK 152
5.3 K ton kt qu kim k NVL.
Cui nm, Doanh nghip tin hnh kim k kho NVL xc nh s lng tn
kho ca tng danh im vt t ng thi c th kim tra cht lng ca NVL. Trong
nhng trng hp t xut c th kim k NVL ti bt c thi im no. Vic kim
k vt liu c tin hnh theo ng quy nh ch kim k ti sn.
Ti Cng ty C phn VLXD v XL s 5, ty theo tng trng hp m kt qu
kim k s c x l nh sau:
- Trng hp kim k thy thiu so vi s sch:
+ Nu thiu trong nh mc (i vi cc loi vt liu nh xng, du...),
k ton lm Phiu xut kho v tnh gi tr vt liu thiu vo chi ph qun l:
N TK 632
Gi tr NVL thiu trong nh mc
C TK 152
+ Nu thiu ht ngoi nh mc, k ton cng tin hnh x l nh trn
cho phn thiu ht trong nh mc. i vi phn thiu ht ngoi nh mc, k ton
lp Phiu xut kho v theo di ring cho phn thiu ht ny, ch quyt nh x l:
N TK 138 (1381)
S thiu ht ngoi nh mc
C TK 152
- Nu vt liu tha pht hin qua kim k cha xc nh c nguyn nhn, k
ton nh khon:
N TK 152
Gi tr NVL tha ch x l
C TK 338 (3381)
Sau khi xc nh c nguyn nhn, Hi ng kim k s hp ra quyt nh
x l:
+ Nu vt liu d tha m khng nhp kho th phi nhp tr kho v
ngi qun l phi chu trch nhim hnh chnh.
Phm Th Hng
72
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
+ Nu vt liu h hng hay mt mt th ngi ph trch xy ra vi

phm phi chu trch nhim v hnh chnh v kinh t.
+ Nu tht thot ti sn nghim trng phi truy cu trch nhim hnh s
Cc trng hp pht hin thiu ht, mt mt cc loi vt liu, quy kt trch
nhim vt cht, c nhn phm li phi bi thng, k ton hch ton vo cc TK 334,
TK 111...
N TK 111, 138 (1388), 334: Ngi phm li bi thng
N TK 632: Gi tr NVL mt mt, hao ht khng c bi thng
C TK 138 (1381): Gi tr NVL thiu x l
Kt qu kim k c th hin trong bin bn kim k kho nguyn nhin liu
chnh, Bin bn kim k vt t ca tng Nh my. Kt qu kim k nm 2008 cho
thy gi tr ghi trn s sch v gi tr thc t ca NVL l ging nhau nn k ton
khng phi nh khon.
Bin bn kim k kho Nguyn liu chnh c thc hin theo mu nh sau:
Phm Th Hng
73
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 2.37: Bin bn kim k kho nguyn nhin liu chnh
BIN BN KIM K KHO NGUYN NHIN LIU CHNH

Nh my gch H Bc
C n 0h ngy 01 thng 01 nm 2010
Hm nay vo hi 7h ngy 01 thng 01 nm 2010 ti Nh my gch H Bc,
chng ti gm c:
I. i din Nh my:
1, ng: inh Vn Dng
- Qun c Nh my
2, ng: Nguyn Vn Tm
- Th kho
II. T kim k gm c :
1,ng: Hong Ngc H
- T trng t kim k
2, B: Tng Th Xa Hu
- T vin.
cng nhau kim k kho nguyn nhin liu chnh Nh my gch H Bc nh sau:
TT
Tn vt t
VT
Tn kho
theo SS
Thc t kim k
SL
Cn tt
Km, mt
phm cht
t st
M3
6.000
6.000
6.000
Than cm
Tn
300
300
300
Than x
Tn
300
300
300
Ghi
ch
Bin bn lp xong vo hi 9h ngy 01 thng 01 nm 2009, mi ngi nht tr

v k tn./.
Q Nh my
Th kho
T vin
( k)
( k)
( k)
Phm Th Hng
74
T trng t kim k
( k)
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
CHNG III.
MT S KIN NHM HON THIN HCH TON
VT LIU XY DNG V XY LP S 5.
I. NHN XT V THC TRNG HCH TON NGUYN VT LIU,

1 Nhng u im.
Cng vi s ln mnh ca Cng ty, cng tc k ton ni chung, cng tc k
ton NVL ni ring khng ngng c hon thin nhm p ng nhu cu thng tin
phc v cho hot ng sn xut kinh doanh ca Doanh nghip. V c bn, t chc
cng tc k ton NVL Cng ty CP VLXD v XL s 5 l ph hp vi quy m sn
xut, c im t chc sn xut v trnh ca cn b k ton, c th:
1.1 Cng tc qun l NVL ni chung ca Cng ty.
- Khu lp k hoch v thu mua:
Cng ty xy dng v hon thin tt k hoch thu mua NVL, nh m mc
d khi lng vt t rt ln, chng loi a dng nhng Cng ty vn cung cp y
cho sn xut, m bo cho qu trnh sn xut c tip tc, khng b gin on,
ngng tr. Vi i ng cn b tip liu tng i linh hot, am hiu th trng gi c,
Cng ty thng xuyn k hp ng mua NVL vi nhng n v c nhng ngun
hng tt, cht lng cao, gi c ph hp.
- Khu d tr, bo qun:
Hng nm, Cng ty u xy dng c k hoch d tr NVL mt cch cn
thit, hp l, va m bo cho sn xut lin tc khng b gin on va trnh gy
ng vn. Trong cc kho u c trang b y cc phng tin bo qun, bo v
thch hp m bo cho vt liu d tr phn nh trung thc v mt s lng v gi tr
s dng. i ng th kho v k ton c tinh thn trch nhim nn vic tip nhn, cp
pht vt t c tin hnh mt cch thun li. Vt liu c phn kho mt cch hp
l gip cho lnh o nm bt c tnh hnh vt liu mt cch kp thi, chnh xc.
Phm Th Hng
75
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
- Khu s dng:
Mi nhu cu s dng NVL u c b phn k ton vt t kim tra v c s
ph chun ca Gim c cng nh nhng b phn c lin quan khc m bo cho
NVL xut ra c s dng ng mc ch.
1.2 Cng tc k ton NVL.
- V c cu b my k ton:
Cng ty c c mt b my k ton vi i ng cn b k ton c trnh
v chuyn mn cao, nhit tnh, nhanh nhn v linh hot trong vic tip cn nhng thay
i ca c ch mi, tc phong lm vic khoa hc, c tinh thn on kt, gip h tr
ln nhau trong cng vic.
- V vic lp v lun chuyn chng t:
Vic lp v lun chuyn chng t hin nay ni chung l hp l, khng gy
chng cho. Mu biu ca cc loi chng t ni chung l rt khoa hc, p ng cho
yu cu phn nh, ghi chp thng tin.
- Phng php k ton chi tit:
Cng ty p dng phng php s i chiu lun chuyn, tnh gi thc t vt
liu xut kho theo phng php bnh qun c k. Mc d nhc im ca phng
php ny l cng vic dn vo cui thng nhng vic p dng my tnh gii quyt
c vn trn. Cc Phiu nhp, xut vt liu c nhp vo my tnh hng ngy,
cui thng my tnh in ra cc Bng k chi tit, tng hp vic i chiu, kim tra
c d dng, thun li.
- V vic t chc h thng ti khon k ton, s k ton, bo co k ton:
Cng ty chp hnh nghim chnh ch k ton, p dng hnh thc k ton
nht k chung theo h thng ti khon thng nht hin hnh. Cng tc k ton tng
hp vt liu c thc hin theo phng php k khai thng xuyn ph hp vi c
im, quy m sn xut kinh doanh ca Cng ty.
- V vic s dng phn mm k ton:
Vi s tr gip ca phn mm k ton SAS INNOVS 6.0, mc d khi lng
nhp xut v chng loi NVL nhp xut l kh nhiu nhng Cng ty vn m bo
Phm Th Hng
76
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
cung cp kh y cc thng tin v tnh hinh nhp-xut-tn ca tng th, tng

nhm, tng loi NVL phc v yu cu qun l NVL.
2 Nhng hn ch.
Trong cng tc k ton NVL ca Cng ty CP VLXD v XL s 5 bn cnh
nhng u im t c, cn c nhng hn ch nht nh cn phi c xem xt
li nhm ci tin v hon thin sao cho ph hp vi yu cu qun l trong iu kin
kinh t hin nay.
- V vic lp danh im NVL:
Mc d Cng ty c phn loi NVL nhng trn thc t vic phn loi nh trn
l cha c mt tiu thc c th v cha thc s tch bch, gy nhiu kh khn trong
cng tc k ton. Hu nh Cng ty cha c s danh im vt t chnh thc, vic s
dng tn gi, k hiu ca NVL cha thng nht, do i khi gy kh khn trong
vic i chiu, kim tra gia k ton v th kho. iu ny bc l rt r i vi NVL l
cc loi my mc thit b, do c rt nhiu chng loi khc nhau nn vi vic m ha
nh trc y th vic nhn din, tm kim l rt kh khn.
- V vic xut kho vt t:
Sau khi xut kho nguyn vt liu cho cc phn xng s dng, cui k s
lng vt t cn li m Cng ty khng lp Phiu bo vt t cn li cui k. iu ny
gy kh khn cho vic tnh gi thnh sn phm v kim tra tnh hnh thc hin nh
mc s dng vt t.
- V vic theo di khon tm ng ca nhn vin tip liu:
Theo quy nh, ngi nhn tm ng ch c tm ng ln sau khi thanh
ton s tm ng ln trc v k ton phi theo di chi tit tng ngi tm ng,
tng khon tm ng, tng ln tm ng v thanh ton tm ng. Tuy nhin, thc t ti
Cng ty CP VLXD v XL s 5, k ton khng m s theo di chi tit tng khon tm
ng tng ng vi tng ln tm ng ca nhn vin tip liu.
- V vic lp Bng phn b nguyn liu, vt liu:
Hin nay k ton vt t Cng ty khng tin hnh lp Bng phn b nguyn
liu, vt liu. iu ny lm gim tnh chnh xc trong vic tnh gi thnh sn phm do
khng tnh ton c lng nguyn vt liu xut dng cho cc i tng.
Phm Th Hng
77
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
II. MT S KIN NHM HON THIN CNG TC K TON

NGUYN VT LIU TI CNG TY CP VLXD V XL S 5.
1. S cn thit phi hon thin cng tc k ton NVL ti Cng ty
vic kinh doanh trong tng lai ngy cng pht trin th vic pht huy u
im, khc phc hn ch l mt nhu cu tt yu khch quan. Yu cu qun l t ra
cho cc doanh nghip phi ngy cng hon thin cng tc t chc, hch ton k ton
ni chung v cng tc k ton nguyn vt liu ni ring.
Vi mong mun c ng gp mt phn nh kin ca mnh vo vic hon
thin cng tc k ton ca n v, gp phn lm cho cng tc k ton thc s tr thnh
cng c qun l kinh t c hiu qu, phc v tt cho qu trnh qun l ni chung ca
Doanh nghip, qua thi gian thc tp ti Cng ty sau khi tm hiu nm bt, i chiu
vi l lun c hc tp v nghin cu, em xin mnh dn a ra mt s xut
nhm hon thin cng tc k ton NVL ti Cng ty.
2. Mt s kin nhm hon thin cng tc k ton NVL ti Cng ty
2.1. Kin ngh th nht: Vic phn loi v lp s danh im NVL
Vi mt khi lng ln chng loi NVL gm nhiu nhm, th c cng dng,
phm cht khc nhau, Cng ty cn la chon mt tiu thc phn loi hp l. Xut pht
t c im NVL v yu cu qun l ca Cng ty CP VLXD v XL s 5, theo em
NVL ca Cng ty c th phn loi da vo ni dung kinh t v yu cu ca k ton
qun tr. Vi tiu thc phn loi nh trn, NVL ca Cng ty c th c chia thnh 5
loi sau:
- Nguyn vt liu chnh
- Vt liu ph
- Nhin liu
- Ph tng thay th
- Vt liu khc
Tng ng vi cch phn loi trn, Cng ty c th m TK cp hai theo di
(TK 1521, TK 1522, TK 1523, TK 1524)
m bo cho cng tc qun l NVL c cht ch, thng nht to iu kin
cho vic kim tra, i chiu mt cch d dng pht hin khi c sai st th Doanh
Phm Th Hng
78
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
nghip nn lp s danh im NVL trong NVL cn phi c chia mt cch chi tit
theo tnh nng l, ha, theo quy cch, phm cht ca NVL. Cng ty c th lp s danh
im theo hng kt hp gia s hiu ti khon v vic phn chia, phn loi NVL.
Trn c s m ha NVL theo tng nhm, loi, th NVL v ty theo s lng ca
NVL xc nh k hiu, m s cho ph hp, c th gm 1, 2 hoc 3, 4 ch s.
Vi cch phn loi v hng dn lp s danh im a ra, Cng ty c th
lp s danh im nguyn vt liu nh sau:
Bng 3.1: S danh im vt t
S DANH IM VT T
S k hiu
Loi vt
Danh im vt
liu
liu
1521
Tn, nhn hiu,

quy cch NVL
n
v
tnh
Ghi
ch
NVL chnh
1521.1
t st
M3
1521.2
Than cm
Tn
1521.3
Than x
Tn
Vt liu ph
1522
1522.1
Nhm St thp
Kg
1522.2
Nhm Vng bi
vng
Nhin liu
1523
1523.1
Nhm du
1523.2
in nng
1523.3
Nhm xng cc loi
lt
1523.4
Nhm m cc loi
kg
kW
Ph tng thay th
1524
1524.1
Nhm Curoa
Vt liu khc
1525
1525.1
p t mt
ci
1525.2
Bng in
ci
Phm Th Hng
79
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
2.2. Kin ngh th hai: M cc TK cp 2 ca TK 152

Tng ng vi s Danh im vt t nu trn, Cng ty nn m cc TK cp 2 ,
cp 3 ca TK 152 c th theo di mt cch chi tit tng nhm NVL:
TK 1521: Nguyn vt liu chnh
TK 1521.1: t st
TK 1521.2: Than cm
TK 1521.3: Than x
TK 1522: Vt liu ph
TK 1523: Nhin liu
TK 1524: Ph tng thay th
TK 1525: Vt liu khc
p dng vo thc t nh sau:
Cn c vo Phiu xut kho s 72 ngy 30/11/2009, k ton nh khon:
N TK 62102: 233.234.197
C TK 1521: 233.234.197
(chi tit TK 1521.1: 98.469.756
TK 1521.2: 81.193.011
TK 1521.3:
53.571.430)
2.3. Kin ngh th ba: Lp phiu bo vt t cn li cui k.

Cng ty nn lp Phiu bo vt t cn li cui k kim tra tnh hnh thc hin
nh mc s dng vt t. Phiu ny c th c lp theo mu sau:
Phm Th Hng
80
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 3.2: Phiu bo vt t cn li cui k
PHIU BO VT T CN LI CUI K
B phn s dng:
STT
Tn vt t
M s
VT
t st
M3
Than cm
Tn
Than x
Tn
S lng
Ghi ch
S lng vt t cn li cui k n v s dng c phn thnh 2 loi:

- Nu vt t khng cn s dng na th lp Phiu nhp kho v np li kho
- Nu vt t cn s dng tip th b phn s dng lp Phiu bo vt t cn li
cui k thnh 2 bn:
+ Mt bn giao cho phng k ton lm cn c ghi gim chi ph sn xut
phc v cho k ton tp hp chi ph sn xut v tnh gi thnh
+ Mt bn giao cho phng k hoch vt t phng nm bt kp thi,
chnh xc lng vt t cn li trong kho t c k hoch thu mua, d tr hp l.
2.4. Kin ngh th t: Lp S chi tit TK 141 cho tng i tng.
tin cho vic theo di s tm ng ca tng nhn vin thu mua, k ton c
th lp s chi tit ti khon 141 tng ng vi tng i tng tm ng. S ny c th
lp theo mu nh sau:
N, T
ghi s
Chng t
S
TK i
Din gii
ng
N, T
S pht sinh
N
S d
N
D u k
.
Cng pht sinh thng
D cui k
Phm Th Hng
81
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
2.5. Kin ngh th nm: Lp Bng phn b nguyn liu, vt liu.

Cng ty nn lp Bng phn b nguyn liu, vt liu phn nh chnh xc
lng nguyn vt liu xut dng cho tng b phn. Bng ny c th lp theo mu sau:
Bng 3.3: Bng phn b nguyn liu, vt liu
BNG PHN B NGUYN LIU, VT LIU

Thng..nm.
S:..
stt
1
Ghi C cc TK
Ghi N cc TK
TK 621: CP nguyn vt liu trc tip
- Nh my gch Tam ip
- Nh my gch H Bc
- Nh my gch Cu Ro
TK 627: CP sn xut chung
- Nh my gch Tam ip
- Nh my gch H Bc
- Nh my gch Cu Ro
TK 2412: Xy dng c bn
Phm Th Hng
82
NVL
chnh
NVL
ph
Nhin Ph tng Vt liu

liu
thay th
khc
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
KT LUN
Mt ln na cn khng nh rng k ton nguyn vt liu l cng tc k ton
khng th thiu trong sn xut kinh doanh cc doanh nghip sn xut ni chung v
Cng ty C phn Vt liu xy dng v Xy lp s 5 ni ring. Thng qua cng tc k
ton nguyn vt liu s gip cho cc doanh nghip sn xut qun l v s dng
nguyn vt liu mt cch hiu qu, ngn chn c hin tng tiu cc lm thit hi
chung n ti sn ca Doanh nghip, ng thi gp phn vo vic phn u tit kim
chi ph, gi thnh sn phm, tng tch ly. Xut pht t yu cu thc tin hin nay, k
ton nguyn vt liu trong cc Doanh nghip sn xut ang l vn cn c quan
tm mt cch thch ng.
Trong nhng nm qua, cng vi s pht trin ca Cng ty, cng tc k ton
NVL v ang khng ngng c hon thin m bo thc hin ng cc quy nh
ca Nh nc. Tuy nhin, trong cng tc k ton nguyn vt liu Cng ty vn cn
mt s vng mc cn hon thin hn na. Qua thi gian thc tp Cng ty, d cha
hiu cn k v su sc vn song em c gng tm hiu nhng vn c bn v
a ra mt s kin ngh vi mong mun Cng ty tham kho cng tc k ton NVL
hon thin hn v thc s tr thnh cng c qun l hu hiu hn, thch hp hn vi
nn sn xut hin i.
Vi gc nhn ca mt sinh vin thc tp ti Cng ty, trnh c hn, li cha
c kinh nghim thc t nn nhng vn nu trong chuyn ny khng trnh khi
s thiu st. V th em rt mong nhn c cc kin ng gp chuyn ny
hon thin hn.Trn y l ton b Chuyn thc tp tt nghip ca em qua mt
thi gian c i su tm hiu thc t, vn dng l lun vo thc tin. Mt ln na em
xin chn thnh cm n thy gio Th.S o Mnh Huy v cc cn b lnh o cng
nh nhn vin phng Ti chnh k ton Cng ty C phn Vt liu xy dng v Xy
lp s 5 nhit tnh gip em hon thnh chuyn ny.
Phm Th Hng
83
Lp 2KT4

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Kha lun Tt nghip

Kha lun Tt nghip

Th hai, tm hiu thc trng cng tc k ton nguyn vt liu ti Cng ty C

Kha lun Tt nghip

Kha lun Tt nghip

2.3 Phng php s s d .....................................................................................15

Kha lun Tt nghip

4.3. Ch k ton p dng ti Cng ty ...............................................................35

Kha lun Tt nghip

MT S KIN NHM HON THIN HCH TON

Kha lun Tt nghip

Kha lun Tt nghip

Kha lun Tt nghip

Th t, tnh ton, phn nh chnh xc s lng, cht lng, gi tr NVL tn

Kha lun Tt nghip

2. Tnh gi nguyn vt liu.

Cc loi thu khng

Chi ph khc c lin quan

2.1.3 NVL thu ngoi gia cng ch bin.

Kha lun Tt nghip

2.1.4 NVL nhn gp vn lin doanh, vn c phn.

Kha lun Tt nghip

2.2.2 Phng php nhp sau, xut trc.

Tr gi thc t NVL nhp

n gi xut kho bnh qun

S lng xut kho

2.2.4 Phng php gi thc t ch danh.

Gi hch ton ca NVL

H s chnh lch gia

Kha lun Tt nghip

Gi hch ton ca NVL

Gi hch ton ca NVL

Kha lun Tt nghip

S d 1.1: Phng php th song song

Ghi hng ngy

Kha lun Tt nghip

2.2 Phng php s i chiu lun chuyn.

Kha lun Tt nghip

phng k ton: khi nhn c chng t do th kho gi n, k ton kim tra,

Phiu giao nhn

IV. K TON TNG HP NGUYN VT LIU.

Kha lun Tt nghip

Theo phng php kim k nh k, mi bin ng ca vt t khng theo di,

Kha lun Tt nghip

- Tr gi thc t NVL nhp kho

- Tr gi thc t NVL xut kho

- Tr gi NVL tha pht hin khi

hoc c gim gi hng mua

- Chnh lch tr gi NVL tng

- Chit khu thng mi khi mua

khi nh gi li NVL trong kho

- Tr gi NVL hao ht, mt pht

TK 152 c th m cc TK cp 2 theo di chi tit tng loi, tng th, tng

Kha lun Tt nghip

2.2 Trnh t hch ton

Kha lun Tt nghip

(1): Nhp kho NVL

Kha lun Tt nghip

3. K ton tng hp nguyn vt liu theo phng php kim k nh k.

NVL tn kho cui k

- Tr gi thc t NVL tng

- Tr gi thc t NVL xut s

3.1.3 TK 151 - Hng mua ang i ng

Kha lun Tt nghip