School of Accounting and Auditing - National Economics University

THESIS OUTLINE
FOR ACCOUNTING MAJOR
TOPIC: ACCOUNTING PROCEDURES FOR RAW MATERIAL AND
TOOLS AT NAM KINH CONSTRUCTION AND
INVESTMENT JOINT STOCK COMPANY
CATEGORY
LIST OF ABBREVIATIONS
LIST OF TABLES
LIST OF CHARTS

INTRODUCTION
- Define the reasons for choosing this topic
- Introduce the thesis structure.

CHAPTER 1
FEATURES OF RAW MATERIALS AND TOOLS AND MANAGEMENT OF
RAW MATERIALS AND TOOLS AT NAM KINH CONSTRUCTION AND
INVESTMENT JOINT STOCK COMPANY

1.1. Features of raw materials and tool at Nam Kinh construction and
investment joint stock company
1.1.1. Characteristic of raw materials and tools
- Raw materials are labor objects involved in the production and business process
to create new products.
- Characteristic of materials:
 Only take part in one production cycle, and at the conclusion of that cycle,
its original shape is altered, the material's value is modified, and the overall
value of the new product is increased.
 The cost of raw materials accounts for a large proportion of 60-90% of the
product cost, one of the three factors of the production and business
process.
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- Material management requirements:

 Must be based on documents and detailed books from the time of import,
export and inventory.
 In order to stop unfavorable events, strengthen the task of reconciliation,
check, and identify data in the accounting books and in reality.
 Check the stock levels periodically in the warehouses and the production
workplace to quickly alter the import and export situation and to supply raw
materials as needed.
- Tools are labor materials that are insufficient in terms of value and use time
specified for fixed assets.
- Characteristic of tools:
 The tools remains in its initial physical shape despite taking part in
numerous production cycles.
 Tools gradually lose value when they are used in the production process and
are replaced by production and business expenses. As a result, it's essential
to gradually transfer the tool's value to production and operational costs.
- Tools management requirements:
 Tools used for production, business, rental, and other purposes must be
tracked both in kind and in value on thorough accounting books, according
to users. Tools have many things and many types in the warehouse or in use
in the workshop; if not closely monitored and managed, it will cause loss,
waste, and tools used for these purposes.
 The instruments required for precise calculations must be kept in a
warehouse in order to organize the tool management effectively. Create
minimum and maximum stock levels for each type of tool to assure
production. Minimize material shortages by defining tools in detail for each
stage of purchase, storage, and use.
1.1.2. List of raw materials and tools.
Table 1.1. List of building materials
Product Groups Product's name
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1 Portland Cement
2 Portland cement mix
3 Sulphate resistant portland cement
material.
4 Sulphate-resistant mixed Portland
cement materials
5 Cement, admixtures for cement and Phosphorus gypsum is used to produce
concrete. cement
6 Blast furnace slag is used to produce
cement
7 Finely ground blast furnace slag for
concrete and mortar
8 Fly ash for concrete and mortar
9 Fly ash for cement
10 Natural sand for concrete and mortar
11 Large aggregates (Crushed stone,
Construction Aggregates gravel and crushed gravel) for concrete
and mortar
12 Crushed sand for concrete and mortar
13 Ceramic Tiles
14 Natural paving stone
Tiles, paving stones
15 Artificial paving stone based on
organic binder
16 Fired clay bricks
17 Concrete bricks
18 Building materials Autoclaved aerated concrete products
19 Concrete hollow wall panels are
prefabricated by extrusion technology.
20 Construction glass Connecting glass
21 Heat tempered flat glass
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22 Laminated glass and laminated safety

glass
23 Insulated sealed box glass
24 Other building materials Asbestos cement corrugated board
25 Asbestos crizotin for the production of
asbestos-cement corrugated board
26 Gypsum board and plasterboard with
reinforcing fibers
27 Emulsion wall paint
28 Aluminum profile with aluminum
alloy
29 Unplasticized poly (vinyl chloride)
profiles (PVC-U) for the manufacture
of windows and doors
30 Polyethylene (PE) pipes and fittings
for water supply and drainage
purposes
31 Polypropylene (PP) pipes and fittings
for water supply and drainage
purposes
32 Unplasticized Polyvinyl chloride
(PVC-U) pipes and fittings for water
supply and drainage purposes
33 Pipes and fittings made of plastic
(PVC-U; PP; PE) into structures for
underground drainage purposes in
non-pressurized conditions
34 Glass fiber reinforced thermoset
plastic pipe system based on
unsaturated polyester resin (GRP) used
in pressure and non-pressure water
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supply
Table 1.2. List of materials for roughing and finishing
STANDARD SECTION SUPPLY
Name Describe
1 10mm x 20mm stone for concrete
Stone
work
2 Sand Large-grained sand to pour concrete
3 Sand to build bowls Sand mi builds bowls
4 Machine-mixed concrete at
Concrete construction sites or commercial fresh
concrete
5 Cement HOLCIM for concrete work
6 Steel Vietnamese - Japanese Or Pomina
7 Some brands such as: Dong Tam, Tam
Brick Quynh, Phuoc Thanh, Quoc Toan,
Thanh Tam, ... or equivalent
8 Cadivi, Using 7-core copper-core
Wire
power cable with code CV
9 Conduit for electrical wiring in the Fireproof Nano brand chicken
wall intestine tube
10 Conduit for conduit of electricity White hard tube
going to concrete floor
11 Wire ADSL, telephone, television Brand Sino
12 BinhMinh, Drain pipe: Horizontal pipe
D114, and vertical pipe D90, Drainage
pipe in roof floor - balcony - terrace on
Water supply and drainage pipes
WC floor using pipe D114, Equipment
branching supply pipe (depending on
equipment).
13 Waterproofing toilet floor, roof, Kova CT11A
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balcony
14 Quick setting admixture for concrete Sika R7
15 Hot water pipe Not included
16 Refrigeration copper pipe Not included
17 Scaffolding - iron formwork, concrete
mixers, iron and steel processing
Construction equipment
machines, trees of all kinds and other
equipment for construction
MATERIAL FOR FINISHING SECTION
1 Glossy tile 2 leather 600×600,
Living room floor tiles
(Taicera, CMC, Hoan My)
2 Tiles for kitchen floor, hallway and Glossy tiles 2 leather 600×600,
stairs (Taicera, CMC, Hoan My)
3 Ceramic tile 400×400, (Taicera, CMC,
Floor tiles for bedrooms, SHC rooms
Hoan My)
4 Floor tiles for yard, balcony, Anti-slip ceramic tile 400×400,
warehouse (Taicera, CMC, Hoan My)
5 Anti-slip ceramic tile 250×250,
Toilets floor tiles
(Taicera, CMC, Hoan My)
6 Paving the door threshold, three White stone in spring stream
levels
1.1.3. Classification, group and code of raw materials and tools company.
1.1.3.1. Material classification:
- Main raw materials: are raw materials and materials that, when participating in
the production process, constitute the main entity, material, and entity of the
product. Main raw materials include semi-finished products purchased from
outside for the purpose of continuing the production and manufacturing process.
- Auxiliary materials are those that, when used in the production process, do not
directly contribute to the creation of the final product but can be combined with
it to alter its appearance or improve its quality, such as paints for wood
products, additives, and catalysts for the production of chemicals.
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- Fuel: is the thing that provides heat in the production and business process such
as: coal, firewood, wood, gasoline....
- Spare parts: are materials that need to be stocked to repair and replace spare
parts of machinery, equipment, means of transport, tools, and production tools.
- Basic construction materials and equipment: are materials and equipment used
for basic construction works, including: equipment to be installed, tools.
- Scrap: includes materials removed from the production and disposal of fixed
assets, tools, but can also be sold to recover capital.
However, it is required to create a list of materials, in which materials are held, in
order to better overcome the necessity of tight material management, particularly for
the needs of information processing on machines. separated into groups, categories,
and specifics. The list of raw materials is determined on the basis of uniform
regulations on names, symbols and codes for each group and each material.
Table 1.3. Material list book
Type of material: Sign:152…
Sign Brand name,
Accounting
material Unit Note
Group Material list unit
specification
1 2 3 4 5 6

1.1.3.2. Tools classification:

Based on the purpose and use of the tool:
- Portable tool.tool
- Tools
- Management tools.
- Labor protection.
- Makeshift camp
- Rotational packaging.
- Rental equipment.
1.1.4. Measuring cost of raw materials and tools.
1.1.4.1. Calculating the cost of imported raw materials:
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- In case of raw materials purchased from outside:

Original cost of materials = Invoice purchase price + actual purchase cost -
discount
- In case of self-processed materials:
Original price of materials = actual price of homemade materials + processing
costs
- In case of outsourcing raw materials:
Original price of materials - actual price of processed material + processing fee
+ shipping cost
1.1.4.2. Calculating the cost of exported raw materials:
- Weighted average method:
Average input price = (actual cost of materials in stock at the beginning of the
period + total cost of inventory in the period) / (inventory at the beginning of
the period + total quantity of materials in stock during the period)
- Average unit price = Average unit price x quantity of goods shipped in the
period
1.2. Features of supply chain for raw materials and tools at Nam Kinh
construction and investment joint stock company
1.2.1. Material and tool management process.
The role of material management in the enterprise:
Ensure adequate input sources: Production activities to achieve the highest
efficiency require a continuous supply of raw materials. The shortage will disrupt
production, supply is not enough for the market, and customers are inclined to
switch to other products. This will cause significant damage to the business,
whether in the short term or long term. On the contrary, effective management will
contribute to improving productivity, increasing output and promptly responding to
market demand.
Reasonable and economical use of raw materials: Effective material
management in an enterprise is a way to optimize costs, improve product quality
and with a reasonable price, will attract many customers. row.
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Use related resources more rationally: Good input management will plan to use
labor resources, machinery and equipment more effectively…
It can be said that material management activities in enterprises play a very
important role. Therefore, it is necessary to invest in finance and personnel as well
as technology for the most effective management.
The process of material management at Nam Kinh company consists of 5
stages as follows:
- Stage 1: Organizing receiving materials
This is the first step but it plays a very important role. The receiving
organization is the movement of materials from the supplier to the warehouse, and
accounts for the costs and prices for each party.
Mission:
 Receive the correct quantity and quality according to the signed content in the
purchase and sale contract.
 Quickly transported to the warehouse of the enterprise, avoiding the situation of
falling, breaking, causing damage and loss, affecting the supply for production.
Request:
 Receipt of goods and related documents according to state regulations
 The warehouse receipt must be signed by the warehouse keeper and the delivery
person.
 The supplier and the enterprise agree on the place of delivery of materials,
ensuring the agreed time and location.
- Stage 2: Organization of warehouse management
After raw materials are warehoused, it is necessary to control the quantity and
quality to minimize loss during storage.
Mission:
 Minimize loss of materials.
 Monitor and regularly check the status of goods.
 Facilitate the release of warehouse at any time.
Request:
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 Professionally arranged, classified by category of properties, numbered and

named for reasonable distribution.
 Ensuring fire safety with explosive materials.
 Regularly update the status of goods.
- Stage 3: Organizing the distribution of materials
When there is a work order, the warehouse department needs to transport
materials to the factory for production.
Task: There are 2 ways to organize the allocation of materials:
 Method 1: Distributing according to the requirements of each workshop and
department
 Method 2: Distributing according to production schedule
Depending on each specific case, the enterprise will choose to supply raw
materials in any form. However, for the most part, the allocation according to the
schedule will be more effective than the other form due to its higher
professionalism and stability.
- Stage 4: Payment and settlement of raw materials
This is an activity that transfers responsibility for the management of materials
to each user department. At this stage, the amount of raw materials received will be
compared with the amount of products delivered.
Payment period can be divided by certain period such as quarter or month.
- Stage 5: Using rationally, saving materials
In the process of using, businesses need to have a reasonable consumption plan
to avoid wasteful abuse of natural resources. The scientific use of savings will
minimize costs and increase revenue for businesses.
It can be said that the management of raw materials in enterprises is a difficult
problem. However, it is not without a solution. As long as businesses follow the
right process with the help of technology, the management will become more
effective.
1.2.2. Planning to purchase raw materials.
Material procurement plan is an important part of the production-technical-
financial plan of the enterprise. In this relationship, the plan for procurement of raw
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materials ensures the material elements for the implementation of other plans, while
the other plans are the basis for construction and procurement of materials. The raw
material procurement plan affects the activities of storage, consumption, production
and business results of enterprises.
First, determine the amount of material to be used. The amount of material to be
used is the amount of material that is used reasonably and economically during the
planning period (usually 1 year). The amount of materials needed must ensure the
completion of the product production plan in terms of both in-kind and value, and
also take into account the material needs for new product testing, self-fabrication,
machine repair. equipment ... The amount of materials needed is calculated
specifically for each type according to the specifications, its type in each use
department, and then aggregated for the whole enterprise. When calculating, it must
be based on the norm of raw materials consumption for a product, production tasks,
testing of new products and repair in the planning period.
Determine the stock of raw materials. To ensure a continuous process, efficient
harvesting must have a reasonable amount of raw materials. The amount of raw
materials in reserve (also known as the raw material reserve norm) is the necessary
inventory of raw materials specified in the planning period to ensure that the
production process is carried out continuously and normally.
1.2.3. Develop a schedule for the procurement of raw materials.
After determining the amount of materials to be used, stored and purchased in
the year, the next step is to develop a purchase schedule. The essence of this plan is
to determine the quantity, quality, specifications and time of each purchase. When
developing a plan for the procurement of raw materials, it must be based on the
following principles:
 No capital stagnation at the reserve stage.
 Always ensure a reasonable amount of stock in terms of quantity and quality.
 Contributing to improving capital efficiency targets.
 When paying, you must accumulate for each type, each type is calculated
separately for each thing.
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Stemming from the above principles, when developing a procurement schedule

plan, it must be based on the following contents:
 Plan internal production schedule.
 The system of norming material consumption for a product unit.
 Contracts for buying and selling materials and delivering products to customers.
 The level of convenience and difficulty of the market for buying and selling
materials.
 Targets of the plan to purchase raw materials in the year.
 Means of transport and payment methods.
 The unit's existing warehouse system.
*Procurement schedule construction method: With the content of the progress plan
presented above, the calculation of planned targets is done by two methods:
 For those types of materials, the consumption norm is calculated directly: Take
the quantity of the product multiplied by the consumption norm of raw
materials for a unit of that product.
 For raw materials for which the norm has not been established, the indirect
calculation method should be established. Take the previous period's
consumption as the base multiplied by the production growth rate of the period
to be purchased.
* Proceed to purchase raw materials.
After planning the procurement schedule of raw materials, the purchase and
transportation to the enterprise's warehouse is carried out by the materials
department (commercial or business). Managers or workshops can sign contracts
with the materials department for the purchase and delivery of materials. The
contract must be determined except for the quantity, quality, type, purchase
specification, price and delivery time. Both parties must bear material
compensation if the contract is breached. The materials department is responsible
for the same level in a timely, complete and quality assurance for the production
units. If for some reason it is not provided in time, the materials department must
report to the director from 3 to 5 days for handling measures. The material
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department that does well or not well will be rewarded or punished according to
the regulations of the business.
1.3. Features of organization of raw materials and tools at Nam Kinh
construction and investment joint stock company.
1.3.1. Organization of the accounting apparatus:
The Company's accounting team with high professional qualifications has
helped the Company in all aspects of financial management and accounting in
production and business activities. Based on the professional qualifications of the
accounting staff, the workload, the nature and complexity of the economic and
financial operations, and the organizational characteristics and scale of operations.
business activities of the Company for which the accounting department applies an
appropriate accounting method. The accounting apparatus of the Company is built
according to the centralized accounting organization model, both ensuring the
performance of the assigned tasks and ensuring the centralized and unified
leadership and direction of the chief accountant.
The accounting and finance department of Nam Kinh Company is placed under
the direction of the Board of Directors. The Company's accounting apparatus is
responsible for organizing and inspecting all accounting work in the Company,
organizing the collection and processing of economic information, fully
implementing the recording and accounting regime according to the provisions of
law of the provisions of the State.
 Chief accountant: has the task of guiding and inspecting the accounting works
performed by accountants. Take responsibility before directors, superiors and
state agencies for the information provided by accountants, operate the entire
accounting department according to professional functions, inspect and direct
the management and use of materials, capital in the whole company in
accordance with the financial regime promulgated by the state.
 Accounting of raw materials and fixed assets: Daily, based on the warehouse
receipt, the delivery note of materials, tools and tools, to enter the detailed
accounting book of the materials. At the end of the month, summarize in the
import and export general book, make lists, spreadsheets of actual prices of
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materials and tools, allocation tables of materials and tools, from the invoices
(or invoices cum delivery notes) of the seller to enter the detailed payment
ledger with the seller. sell to the vouchers journal. Organize recording, reflect
data on the quantity, current status and value of fixed assets, the situation of
purchase, sale and liquidation of fixed assets.
 Cost accounting and cost calculation: Based on the allocation table of materials,
tools, tools, summary table of used materials, salary distribution table.... And
related documents and journals to record in the production cost summary book
(with details for each workshop) to allocate production costs and calculate costs
for each specific item.+ Accounting for finished products and consumption
Finished product sales: In charge of monitoring the situation of importing and
exporting finished products, consumption situation and monitoring debts of
customers. Open the sales detail number for each item. Open the finished
product inventory tracking card. Then track and enter the detailed sales book for
each type.
 Cash capital accounting: Monitor revenue and expenditure using the company's
cash fund, bank deposits at the bank, daily compare the balance on the
company's account at the bank with the bank book, monitor the payment
situation of the Company by subjects such as: Customers, suppliers, internal
Company. Through the above model, we see that the Company organizes
accounting in a centralized form. The accounting department is the center for
performing all accounting work from the first stage to the last stage, receiving
and processing vouchers, rotating detailed accounting books, synthesizing and
making accounting reports, analyzing operations. economic activities and guide
the accounting inspection throughout the Company, notify the necessary
accounting and statistical data to the Board of Directors and superior agencies.
The accountants are responsible for collecting documents, checking and
processing them under the supervision of the chief accountant. Based on the
scale, characteristics of production and business activities and management
requirements as well as equipment conditions, accountants apply the journal
and voucher form.
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1.3.2. The function and responsibility of departments of the company.

 Planning and Materials Department: Responsible for production planning,
monitoring raw materials, orders, worker productivity, ensuring input supply,
and synchronous gathering of raw materials and accessories. production service,
balance delivery on schedule, help the board of directors to build production
plans during the implementation period.
 Production workshops: Production workshops are responsible for carrying out
the production and creating products that meet quality standards, conform to the
specifications and designs as prescribed in order to produce good results and
minimize damaged products. profit for the business.
 Product Quality Inspection Team: Responsible for checking the quality of
finished products and works according to quality standards.
1.3.3. Physical counting methods for raw materials and tools.
- Check for correctness:
Auditors need to carry out procedures to confirm at the time of enterprise
inventory that all import and export activities have stopped. Failure to stop
these activities will make the tally inaccurate and affect the ending balance of
inventory on the financial statements. Auditors need to check the ordinal
numbers of the entry and exit slips before and immediately after the tally to
ensure continuity. If the order of entry and exit slips before and after the tally is
consecutive, the accounting records will be complete.
- Witness the inventory
 Auditors witness and evaluate the client's inventory process in order to assess
the auditor's confidence in the Client's Inventory Minutes.
 At the end of the inventory observation process, the auditor must prepare a
report and store it
 The inventory report must include information to serve the assessment of
making provision for devaluation of inventory
 The inventory report must conclude: Can the customer's inventory report be
trusted?
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 For the case where the inventory is zeroed at the end of the financial year, the
auditor must perform the procedure of comparing and reflecting back to the end of
the year.
- Reconciling actual inventory with bookkeeping records
Auditors compare the actual count of inventory with the inventory being
recorded in the accounting books to ensure that inventory is fully recorded.
- Check high value inventory items
If there are inventory items with unusually high values, the auditor should
spend extra time checking the quantities and documentation of this inventory to
ensure that the value is properly assessed and recognized.
- Check inventory items that have had errors in the past
If the previous year's inventory item had errors, the auditor should take some
time to review whether the same items still have similar errors this year.
- Check goods in transit
The risk in this scenario is that there is some inventory on the way from one
warehouse to another during the inventory process. The auditor needs to review the
transfer documents to ensure that the goods are in a state of transfer.
- Check purchase value of inventory
Auditors need to check the purchase price of the inventory and compare it with
accompanying documents including supplier invoices and supplier quotes to ensure
the purchase price is reasonable.
- Check inventory shipping costs
According to VAS 02 accounting standard, the cost of transporting inventory
will be recognized in the value of inventory. The review of transportation costs to
ensure that the business fully and properly recognizes the value of inventory.
- Net Realizable Value Review
The auditor should review the recognition of inventory by making a comparison
between the cost of the inventory and the net realizable value to ensure that the
lower price is recognized in the books of accounts in accordance with the
accounting standards. accounting standard VAS 02.
- Review and recalculate the cost of finished products
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 Auditors need to review all types of costs including material costs, labor costs
and manufacturing overhead costs by reviewing all relevant documents such
as material release notes, timesheets and time sheets. workers' payroll,
purchase documents, purchase expenses. Check for any unusual loss of
expenses.
 In particular, review the costing method and the consistency of the
application of the costing method between financial years. The auditor may
recalculate the cost of inventory samples to ensure that the correct costing
method is being applied.
- Unfinished product inspection
If work-in-progress accounts for a large proportion of the business's inventory
value, the Audit Assistant needs to check the completion rate of this work-in-
progress to ensure the recognized value of the work-in-progress.
- Check ownership of consumables
Auditors need to review the purchase documents of inventory to ensure that the
inventory in the warehouse is owned by the business and not by any other third
party.
School of Accounting and Auditing - National Economics University

CHAPTER 2
CURRENT SITUATION OF ACCOUNTING PROCEDURES FOR RAW
MATERIALS AND TOOLS AT AT NAM KINH CONSTRUCTION AND
INVESTMENT JOINT STOCK COMPANY
2.1. Detailed accounting procedures for raw materials and tools at Nam Kinh
construction and investment joint stock company
2.1.1. Accounting documents and procedure
The accounting procedures for raw materials and tools involve various accounting
documents and procedures for recording transactions related to the acquisition, use,
and disposal of these items. Here is an overview of the key accounting documents and
procedures involved in the process:
Name of accounting documents: There are several accounting documents used to
record transactions related to raw materials and tools. These documents include:
Purchase orders: A purchase order is a document that outlines the details of a
purchase, such as the quantity, price, and delivery date of the raw materials or tools
being purchased. It is typically generated by the purchasing department and sent to the
supplier.
Invoices: An invoice is a document that details the amount owed for the goods or
services received. In the case of raw materials and tools, an invoice would be issued
by the supplier and sent to the purchasing department.
Model number: 01GTKT3/001
VAT INVOICE  Symbol: TL/17P
Contact 2: Customer delivery Number: 0000319
January 5, 2022
Sales unit: Thanh Lam Trading and Production Co., Ltd
Address: 94 – Hưng Nghĩa Street, Huyện Hưng Nguyên, Tỉnh Nghệ An
Tax code: 4482405306
Account number: 4302201003008 at Agribank
Buyer's name: Le Thuy Vinh
Tên đơn vị: NamKinh Construction And Investment Joint Stock Company
Adress: No. 17, Quang Trung Street, Quang Trung Ward, Vinh City, Nghe An
Tax code: 0102417850-001
Hình thức thanh toán: CK        Số tài khoản: 160214851000976
Name of goods and
No. services Unit Quantity Price Total amount
1 2 3 4 5 6=4x5
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1 Bicem Cement Kg 52.000 1.281,82 66.654.640

2 Song Gianh Cenmet Kg 75.000 1.333,47 100.010.250

           
                                               Add goods: 166.664.890
 VAT rate: 10% VAT amount: 16.666.489
                                                               Total payment 183.331.379
 Amount in words: One hundred and eighty-three million, three hundred and thirty-
one thousand three hundred and seventy-nine dong.

Buyer Unit heads

(Sign, write full name) (Sign, write full name)

Form No. 03-VT

NamKinh Construction And Investment Joint Stock
Company (Issued according to Circular 200/2014/TT-
No. 17, Quang Trung Street, Quang Trung Ward, BTC
Vinh City, Nghe An
Tax code: 0102417850-001 December 22, 2014 of the Ministry of
Finance)

 
BIÊN BẢN KIỂM NGHIỆM VẬT TƯ
Ngày 05 tháng 01 năm 2017
Số: 006

Căn cứ HD số 0000319 ngày 05 tháng 01 năm 2012 của Công Ty CP Đầu Tư Và Xây Dựng
Nam Kinh
        Ban kiểm nghiệm gồm:
+ Ông/Bà:        Lê Thùy Vinh                 Chức vụ:   Thủ kho vật tư - Trưởng ban 
+ Ông/Bà:        Bùi Thị Linh        Chức vụ:  Kế Toán - Ủy viên
+ Ông/Bà:        Trương Đức An              Chức vụ:    Kỹ thuật - Ủy viên
        Đã kiểm nghiệm các loại
Kết quả kiểm
nghiệm
Tên nhãn hiệu, quy Số lượng
Mã Phương thức Đơn vị Số
SốTT cách VT, công cụ, SP, theo chứng
số kiểm nghiệm tính lượng đúng quy
hàng hóa từ
cách, phẩm
chất
 1 Xi măng Bicem Toàn diện Kg 52.000 52.000

Xi măng Sông
2 Toàn diện Kg 75.000 75.000
Gianh
 
Ý kiến của ban kiểm nghiệm: Hàng đủ số lượng, đúng quy cách, đúng chất lượng yêu cầu
nhập kho.
Kế toán Thủ kho
School of Accounting and Auditing - National Economics University

Đại diện kỹ thuật

(ký, họ tên) (ký, họ tên) (ký, họ tên)

Công ty TNHH SX & TM Trọng Phát Mẫu số 01-VT

94 – Hưng Nghĩa Street, Huyện Hưng Nguyên, Tỉnh (Ban hành theo thông tư 200/2014/TT-BTC
Nghệ An Ngày 22/12/2014 của Bộ Tài Chính)
Mã số thuế: 4482405306
PHIẾU NHẬP KHO
Ngày 05 tháng 01 năm 2022 Nợ: 1521
Số: PNK-006 Có: 112
       - Theo hóa đơn số 0000319 ngày 05 tháng 01 năm 2022 của Công ty TNHH sản xuất
thương mại Thanh Lâm.
     - Lý do nhập kho:
     - Nhập tại kho: Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh
Tên, nhãn Số lượng
hiệu,
quy cách,
Đơn Thành
Số phẩm Mã Theo
vị Thực Đơn giá tiền
TT chất VT, số chứng
tính Nhập
dụng cụ, từ
SP, hàng
hóa
A B C D 1 2 3 4
Xi măng 1.281,82
1 Bicem  Kg 52.000 52.000 66.654.640
Xi măng 1.333,47
Sông
2 Gianh Kg 75.000 75.000 100.010.250
 Cộng x x x x x 166.664.890

- Tổng số tiền (viết bằng chữ): Một trăm sáu mươi sáu triệu sáu trăm sáu mươi bốn ngàn
tám trăm chín mươi đồng.
- Ghi chú : Tiền thuế VAT đầu vào 16.666.489. Tổng cộng tiền hàng và thuế VAT đầu vào =
School of Accounting and Auditing - National Economics University

183.331.379
 - Số chứng từ gốc kèm theo: 03
Ngày 05 tháng 01 năm 2022
Người lập
Người giao hàng Thủ kho Thủ trưởng đơn vị
phiếu
(Ký, họ tên) (Ký, họ tên)  (Ký, họ tên)
(Ký, họ tên)

 Mẫu số: 01GTKT3/001

HÓA ĐƠN
GIÁ TRỊ GIA TĂNG Ký hiệu:NC/17P
Liên 2: Giao khách hàng  Số: 0063849
Ngày 05 tháng 01 năm 2022
Đơn vị bán hàng: Doanh nghiệp tư nhân Ngọc Chương
Địa chỉ: Huyện Nam Đàn – Tỉnh Nghệ An
Mã số thuế: 4100185418
Số tài khoản: 58110000221480 tại Ngân hàng BIDV
Họ tên người mua hàng: Bùi Văn Lạc
Tên đơn vị: Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh
Địa chỉ: Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh Nghệ An
Mã số thuế : 0102417850-001
Hình thức thanh toán: CK        Số tài khoản: 160214851000976
SốTT Tên hàng hóa, dịch vụ ĐVT Số lượng Đơn giá Thành tiền
1 Sắt fi 8 Kg 5.000 9.954 49.770.000
2 Sắt fi 12 Kg 4.000 10.090 40.360.000

 
                                                                Cộng tiền hàng 90.130.000
 Thuế suất GTGT: 10%,                          Tiền thuế GTGT:  9.013.000
                                                                Tổng cộng tiền thanh toán 99.143.000
 Số tiền viết bằng chữ: Chín mươi chín triệu, một trăm bốn mươi ba nghìn đồng.

Người mua hàng Thủ trưởng đơn vị

(Ký, ghi rõ họ, tên) (Ký, đóng dấu, ghi rõ họ, tên)

(Cần kiểm tra, đối chiếu khi lập, giao, nhận hóa đơn)
School of Accounting and Auditing - National Economics University

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh

Mẫu số 03-VT
Số 17, Đường Quang Trung, Thành phố Vinh,
(Ban hành theo thông tư 200/2014/TT-BTC
Tỉnh Nghệ An
Ngày 22/12/2014 của Bộ Tài Chính)
Mã số thuế: 0102417850-001
 
BIÊN BẢN KIỂM NGHIỆM VẬT TƯ
Ngày 05 tháng 01 năm 2022
Số: 007

Căn cứ HD số 0063849, ngày 05 tháng 01 năm 2022 của Doanh nghiệp tư nhân Ngọc
Chương
        Ban kiểm nghiệm gồm:
         + Ông/Bà:        Lê Thùy Vinh                 Chức vụ:   Thủ kho vật tư - Trưởng ban 
+ Ông/Bà:        Bùi Thị Linh        Chức vụ:  Kế Toán - Ủy viên
+ Ông/Bà:        Trương Đức An              Chức vụ:    Kỹ thuật - Ủy viên
        Đã kiểm nghiệm các loại:
Kết quả kiểm
nghiệm
Số
Tên nhãn
Số lượng
hiệu, quy Phương Đơn Số lượng
Mã lượng không Ghi
STT cách VT, thức kiểm vị theo
số đúng quy đúng chú
công cụ, SP, nghiệm tính chứng từ
cách, Quy
hàng hóa
phẩm cách,
chất phẩm
chất
1 Sắt fi 8 Fi8 Toàn diện Kg 5.000 5.000 0
2 Sắt fi 12 Fi12 Toàn diện Kg 4.000 4.000 0  
 Ý kiến của ban kiểm nghiệm: Hàng đủ số lượng, đúng quy cách, đúng chất lượng yêu cầu
nhập kho.
Kế toán Trưởng ban
Đại diện kỹ thuật (ký, họ tên) (ký, họ tên)
School of Accounting and Auditing - National Economics University

(ký, họ tên)

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh Mẫu số 01-VT

Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh (Ban hành theo thông tư 200/2014/TT-BTC
Nghệ An Ngày 22/12/2014 của Bộ Tài Chính)
Mã số thuế: 0102417850-001
PHIẾU NHẬP KHO
Ngày 05 tháng 01 năm 2022 Nợ: 1521
Số: PNK-007 Có: 331
    - Họ và tên người giao: Cao Quang Vinh
     - Theo hóa số 0063849, ngày 05 tháng 01 năm 2022 của Doanh nghiệp tư nhân Ngọc
Chương
     - Lý do nhập kho:
     - Nhập tại kho: Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh
Tên, nhãn Số lượng
hiệu,
quy cách,
Đơn
Số phẩm chất Mã Đơn Thành
vị Theo Thực
TT VT, số giá tiền
tính chứng từ Nhập
dụng cụ,
SP, hàng
hóa
A B C D 1 2 3 4
1 Sắt fi 8 Fi8 Kg 5.000 5.000 9.954 49.770.000
2 Sắt fi 12 Fi12 Kg 4.000 4.000 10.090 40.360.000
   Cộng x x x x x 90.130.000
 
- Tổng số tiền (viết bằng chữ): Chín mươi triệu, một trăm ba mươi nghìn đồng.
-  Ghi chú : Tiền thuế VAT đầu vào = 9.013.000
. . Tổng cộng tiền hàng và thuế VAT đầu vào = 99.143.000
- Số chứng từ gốc kèm theo: 03
Ngày 05 tháng 01 năm 2022
Người lập phiếu Người giao hàng Thủ kho
School of Accounting and Auditing - National Economics University

        Thủ trưởng đơn vị

(ký, họ tên) (ký, họ tên) (Ký, họ tên)  (Ký, họ tên)

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh

Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh Nghệ An
Mã số thuế: 0102417850-001

GIẤY ĐỀ NGHỊ XUẤT KHO HÀNG HOÁ, VẬT TƯ

Ngày 10 tháng 01 năm 2022

Họ tên người đề nghị: Bùi Chí Tân

Bộ phận: Đội thi công I
Lý do đề nghị: Xuất NVL thi công cho công trình
STT Tên vật tư ĐVT Sản Lượng Ghi chú

1 Xi măng Bicem  Kg 50.000

2 Xi măng Sông Gianh Kg 70.000

Ngày 10  tháng 01 năm  2022

Người đề nghị Thủ kho Giám đốc 
(Ký, họ tên) (Ký, họ tên)                 (Ký, họ tên)
School of Accounting and Auditing - National Economics University

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh Mẫu số 02-VT

Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh (Ban hành theo thông tư 200/2014/TT-
Nghệ An BTC
Mã số thuế: 0102417850-001 Ngày 22/12/2014 của Bộ Tài Chính)

PHIẾU XUẤT KHO

Ngày 10 tháng 01 năm 2022
Số: PXK-010

Họ tên người nhận hàng:  Bùi Chí Tân

Bộ phận: Đội thi công I
Lý do xuất kho: Xuất NVL thi công cho công trình
Xuất tại kho: Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh
Số lượng
Số Tên, nhãn hiệu, Đơn vị Đơn
Mã số Yêu Thực Thành tiền
TT quy cách vật tư tính Giá
cầu xuất
A B C D 1 2 3 4
1 Xi măng Bicem  XMBC Kg 50.000 50.000 1.281,82 64.091.000
Xi măng Sông
2 XMSG Kg 70.000 70.000 1.333,47 93.342.900
Gianh
Tổng cộng x x x x x 157.433.900

Tổng số tiền (Viết bằng chữ): Một trăm năm mươi bảy triệu, bốn trăm ba mươi ba ngàn
chín trăm đồng.
Số chứng từ gốc kèm theo: 01
Ngày 10 tháng 01 năm 2022
Người lập phiếu          Người nhận hàng       Thủ kho         Thủ trưởng đơn vị
(Ký, họ tên)                   (Ký, họ tên)          (Ký, họ tên)               (Ký, họ tên)
School of Accounting and Auditing - National Economics University

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh

Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh Nghệ An
Mã số thuế: 0102417850-001

GIẤY ĐỀ NGHỊ XUẤT KHO HÀNG HOÁ, VẬT TƯ

Ngày 23 tháng 01 năm 2022

Họ tên người đề nghị: Bùi Chí Tân

Bộ phận: Đội thi công I
Lý do đề nghị: Xuất NVL thi công cho công trình
STT Tên vật tư ĐVT Sản Lượng Ghi chú

1 Sắt fi 8 Kg 3.000

2 Sắt fi 12 Kg 3.456

Ngày 23 tháng 01 năm  2022

Người đề nghị Thủ kho Giám đốc 
(Ký, họ tên) (Ký, họ tên)                 (Ký, họ tên)
School of Accounting and Auditing - National Economics University

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh Mẫu số 01-VT

Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh (Ban hành theo thông tư 200/2014/TT-
Nghệ An BTC
Mã số thuế: 0102417850-001 Ngày 22/12/2014 của Bộ Tài Chính)

PHIẾU XUẤT KHO

Ngày 23 tháng 01 năm 2022
Số: PXK-021
Họ tên người nhận hàng:  Bùi Chí Tân
Bộ phận: Đội thi công I
Lý do xuất kho: Xuất NVL thi công cho công trình
Xuất tại kho: Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh
Số lượng
Số Tên, nhãn hiệu, quy Mã Đơn vị Đơn Thành
TT cách vật tư số tính Yêu Thực Giá tiền
cầu xuất
A B C D 1 2 3 4
1 Sắt fi 8 Fi8 Kg 3.000 3.000 9.954 29.850.000

2 Sắt fi 12 Fi12 Kg 3.456 3.456 10.090 34.871.040

Tổng cộng x x x x x 64.721.040

Tổng số tiền (Viết bằng chữ): Sáu mươi bốn triệu, bảy trăm hai mươi mốt nghìn không
trăm bốn mươi đồng.
Số chứng từ gốc kèm theo: 01
Ngày 23 tháng 01 năm 2022
Người lập phiếu   Người nhận hàng   Thủ kho   Kế toán trưởng       Giám đốc
(Ký, họ tên)           (Ký, họ tên)        (Ký, họ tên)       (Ký, họ tên)        (Ký, họ
tên)
School of Accounting and Auditing - National Economics University

Receiving reports: A receiving report is a document that verifies the receipt of goods.
It is typically generated by the receiving department and sent to the accounting
department.

CÔNG TY TNHH KT ĐÁ VÀ XD ÁNH    CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT

SAO NAM
      Độc lập – Tự do – Hạnh phúc
         Nghệ An, ngày 20 tháng 01 năm 2022

BIÊN BẢN GIAO HÀNG

Căn cứ hóa đơn số 0000811 ngày 20/01/202của Công ty TNHH KT và XD Ánh Sao 
Hôm nay, ngày 20 tháng 01 năm 2012 Tại công trình đang thi công chúng tôi gồm: 

BÊN A (Bên nhận hàng): Công ty Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh Nghệ An
- Địa chỉ: Số 17, đường Quang Trung, Phường Quang Trung, Thành phố Vinh, Nghệ An
- Đại diện Ông/bà:  Bùi Chí Tân – Nhân viên công ty

BÊN B (Bên giao hàng): Công ty TNHH KT đá và XD Ánh Sao

- Địa chỉ:Quốc lộ 1 – Thị xã Nghi Lộc – Tỉnh Nghệ An
- Đại diện Ông/bà:  Đỗ Hồ Nhật  - nhân viên công ty
Hai bên cùng nhau thống nhất số lượng giao hàng  như sau:
STT Tên hàng Quy cách/ chủng loại ĐVT Số lượng Ghi chú
01 Đá máy 1 * 2 300 m³ 300

Bên A xác nhận Bên B đã giao cho Bên A đúng chủng loại và đủ số lượng hàng như trên. 
Hai bên đồng ý, thống nhất ký tên. Biên bản được lập thành 02 bản, mỗi bên giữ 01 bản có
giá trị pháp lý như nhau.

            ĐẠI DIÊN BÊN A                                                               ĐẠI DIỆN BÊN B
School of Accounting and Auditing - National Economics University

2.1.2 Detailed Recording Process:

The process of circulating accounting documents at the company:
 When importing
- Documents: Value-added invoices, materials testing minutes, warehouse
receipts.
The process of importing raw materials is explained as follows:
- When there is a need to import raw materials, the material planning department
will base on the use of materials and technical norms to plan the supply and
storage of materials. Based on the material supply plan, the materials
department takes a quotation for materials, prepares an estimate for purchasing
materials and passes it on to the Director for approval, and applies for an
advance for the purchase of materials at the accounting department (if
purchased in cash). . Thus, the planning department is responsible for planning
the supply of raw materials, purchasing, storing and supplying materials for use
by departments.
- The purchase of raw materials is carried out on the basis of an agreement
between the company and the supplier. The form of payment can be
prepayment, immediate cash payment, bank deposit, advance payment or
deferred payment.
- When the supplier delivers the goods to the company, the material warehouse
keeper checks the quantity on the seller's delivery invoice. At the same time,
compare the quality and quantity standards according to the orders placed by
the planning department. After checking the required quantity and quality, the
warehouse keeper shall make a test record and the warehouse receipt.
 When out of stock
- Documents: Material request form, Warehouse delivery note, Receipt of
supplies.
- In fact, the procurement and warehousing of materials is planned by the
material planning department based on the production plan of each order.
- When the order has been signed, the material planning department will plan the
materials and supplies. The material planning table will be deployed to relevant
School of Accounting and Auditing - National Economics University

departments: material storekeeper, material storekeeper. Based on the table of

norms of materials prepared by the planning department, relevant departments
will make a request for supply of materials and materials. The material
storekeeper and the material storekeeper will allocate to relevant departments
according to each department's receiving plan.
- Accountants make an export slip, the output value must be based on the input
value and calculated by the first-in - first-out method.

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh

Mẫu số S12-DN
Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh Nghệ
(Ban hành theo thông tư 200/2014/TT-
An BTC
Mã số thuế: 0102417850-001 Ngày 22/12/2014 của Bộ Tài Chính)

THẺ KHO
Tài khoản: 152 – Nguyên liệu, vật liệu
Mặt hàng: Xi măng Bicem
Đơn vị tính của mặt hàng: Kg
Phiếu nhập xuất Số lượng
Ngày Xác nhận
Diễn giải
nhập xuất của KT
Số Ngày Nhập Xuất Tồn

Số dư đầu tháng 0
PNK
05/01 05/01/2022 Nhập kho Xi măng 52.000 52.000
006
PXK Xuất kho cho công
10/01 10/01/2022 50.000 2.000
010 trình
........ ........ ........ .................................. ............ …… .......... ........
Cộng Phát sinh
98.900 80.000 18.900
tháng
Số dư cuối tháng 18.900

Sổ này có 01 trang, đánh số từ trang số 01 đến trang số 01

Ngày mở sổ: ngày 01/01/2022
   Ngày 31 tháng 01 năm 2022
Người ghi thẻ Thủ kho Kế toán trưởng
(Ký, họ tên) (Ký, họ tên) (Ký, họ tên)
School of Accounting and Auditing - National Economics University

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh

Mẫu số S12-DN
Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh Nghệ
(Ban hành theo thông tư 200/2014/TT-
An BTC
Mã số thuế: 0102417850-001 Ngày 22/12/2014 của Bộ Tài Chính)

THẺ KHO
Tài khoản: 152 – Nguyên liệu, vật liệu
Mặt hàng: Xi măng Sông Gianh
Đơn vị tính của mặt hàng: Kg
Phiếu nhập xuất Số lượng
Ngày Xác
nhập Diễn giải nhận
xuất Số Ngày Nhập Xuất Tồn của KT

B C D E 1 2 3 G
Số dư đầu tháng 50.000

05/011 PNK006 05/01/2022 Nhập kho xi  măng 75.000 125.000

PXK Xuất kho cho công

10/01 10/01/2022 trình 70.000 55.000
010

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

Cộng phát sinh

223.300 200.000 73.300
tháng

Số dư cuối tháng 73.300

Sổ này có 01 trang, đánh số từ trang số 01 đến trang số 01

Ngày mở sổ: ngày 01/01/2022
   Ngày 31 tháng 01 năm 2022
Người ghi thẻ Thủ kho Kế toán trưởng
(Ký, họ tên) (Ký, họ tên) (Ký, họ tên)
School of Accounting and Auditing - National Economics University

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh

Mẫu số S12-DN
Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh
(Ban hành theo thông tư 200/2014/TT-
Nghệ An
BTC
Mã số thuế: 0102417850-001
Ngày 22/12/2014 của Bộ Tài Chính)

THẺ KHO
Tài khoản: 152 – Nguyên liệu, vật liệu
Mặt hàng: Sắt fi 8
Đơn vị tính của mặt hàng: Kg

Ngày Phiếu nhập xuất Số lượng Xác nhận

Diễn giải
nhập xuất của KT
Số Ngày Nhập Xuất Tồn
Số dư đầu tháng 3.344,9
05/01 PNK007 05/01/2022 Nhập kho sắt 5.000 8.344,9
PXK Xuất kho cho công
21/01 21/01/2022 trình 3.000 5.344,9
021
........ ...... ........ .......................... ......... .......... .......... ........
Cộng Phát sinh
10.000 7.000 6.344,9
tháng
Số dư cuối tháng 6.344,9

Sổ này có 01 trang, đánh số từ trang số 01 đến trang số 01

Ngày mở sổ: ngày 01/01/2022
   Ngày 31 tháng 01 năm 2022
Thủ kho Kế toán trưởng Giám đốc
(Ký, họ tên) (Ký, họ tên) (Ký, họ tên)
School of Accounting and Auditing - National Economics University

2.2. General Accounting for raw materials and tools at Nam Kinh construction
and investment joint stock company
The process of recording transactions related to raw materials and tools in the
accounting journal involves several steps. Firstly, the company must document all
transactions related to the purchase or sale of raw materials and tools using original
documents such as invoices, purchase orders, receipts, or bills of lading.
Once these documents are obtained, the transactions must be recorded in the
accounting journal using the double-entry accounting system. This system requires
that each transaction be recorded with an equal debit and credit entry. For example,
when raw materials are purchased, the inventory account (an asset account) is debited,
and the accounts payable account (a liability account) is credited.
After the transactions are recorded in the journal, they must be posted to the
appropriate ledger accounts. In this case, ledger accounts for raw materials and tools
should be created, and each transaction should be posted to the appropriate account.
These accounts should track the quantity, value, and location of the raw materials and
tools.
In addition to recording transactions related to the purchase and sale of raw
materials and tools, it is also important to record any increases or decreases in
inventory levels, as well as any losses or excess inventory. This can be done through
physical inventory counts, and adjustments can be made to the inventory accounts
accordingly.
Finally, all transactions related to raw materials and tools should be supported by
general documents, such as accounting vouchers or detailed lists, which provide
additional information about each transaction. These documents should be kept on file
and used for auditing and financial reporting purposes.
 School of Accounting and Auditing - National Economics University

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh

Mẫu số S10-DN
Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh
(Ban hành theo thông tư 200/2014/TT-
Nghệ An
BTC
Mã số thuế: 0102417850-001
Ngày 22/12/2014 của Bộ Tài Chính)

SỔ CHI TIẾT 
Tháng 01 năm 2022
Tài khoản 152 – XMSG: Xi măng Bicem
Đơn vị tính: Kg
Chứng từ Nhập Xuất Tồn
Ngày Diễn TKĐ Đơn
Số Số Số
ghi sổ Số Ngày  giải Ư giá Số lượng Số tiền Số tiền
lượng tiền lượng
Số dư 0
0 0
đầu kỳ
05/01 PNK 05/01/2 Nhập 1.281, 66.654.6 52.00 66.654
112 52.000
/2022 006 022 kho  82 40 0 .640
10/01/2 Xuất
022 kho
PXK 10/01/2 1.281, 64.09 2.563.
cho 621 50.000 2.000
010 022 82 1.000 640
công
trình
… … …. …. …… ……
…….. ………. ......…… ….. ……
… …
Phát
102.6
sinh 126.771.
98.900 80.000 25.60
trong 818
0
kỳ
Số dư 1.281, 18.90 23.072
cuối kỳ 82 0 .760

Sổ này có 01 trang, đánh số từ trang số 01 đến trang số 01

Ngày mở sổ: ngày 01/01/2022

Ngày 31 tháng 01 năm 2022
Người ghi sổ Kế toán trưởng                                               
(Ký, họ tên)                                                           (Ký, họ tên)
 School of Accounting and Auditing - National Economics University

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh

Mẫu số S10-DN
Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh
(Ban hành theo thông tư 200/2014/TT-
Nghệ An
BTC
Mã số thuế: 0102417850-001
Ngày 22/12/2014 của Bộ Tài Chính)

SỔ CHI TIẾT 
Tháng 01 năm 2022
Tài khoản 152 – XMSG: Xi măng Sông Gianh

Đơn vị tính: Kg
Chứng từ Nhập Xuất Tồn
Ngày Diễn TKĐ Đơn
Số Số Số
ghi sổ Số Ngày  giải Ư giá Số lượng Số tiền Số tiền
lượng tiền lượng
Số dư 1.333, 50.00 66.673
đầu kỳ 47 0 .334
05/01 Nhập
PNK 05/01/2 1.333, 100.010. 125.0 166.68
/2022 kho xi 112 75.000
007 022 47 250 00 3.584
măng
23/01/2 Xuất
022 kho 73.340
PXK 23/01/2 1.333, 93.34 55.00
cho 621 70.000 .684
021 022 47 2.900 0
công
trình
… … …. …. …… ……
…….. ………. ......…… ….. ……
… …
Phát
266.6
sinh 297.815. 200.00
223.300 94.00
trong 210 0
0
kỳ
Số dư 1.333, 73.30 97.734
cuối kỳ 47 0 .351

Sổ này có 01 trang, đánh số từ trang số 01 đến trang số 01

Ngày mở sổ: ngày 01/01/2022

Ngày 31 tháng 01 năm 2022
Người ghi sổ Kế toán trưởng                                               
(Ký, họ tên)                                                           (Ký, họ tên)
School of Accounting and Auditing - National Economics University

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh

Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh Nghệ An
Mã số thuế: 0102417850-001

BẢNG TỔNG HỢP CHI TIẾT NHẬP XUẤT TỒN

TK: 152-Nguyên vật liệu
Tháng 01 năm 2022
                                                                                                                                                                                          Đơn vị tính: Đồng
Tồn đầu kỳ Nhập trong kỳ Xuất trong kỳ Tồn cuối kỳ
Mã Mặt hàng ĐVT
Số lượng Thành tiền Số lượng Thành tiền Số lượng Thành tiền Số lượng Thành tiền
XMBC Xi măng Bicem Kg 0 0 98.900 126.771.818 80.000 102.625.600 18.900 23.072.760
XMSG Xi măng Sông  Gianh Kg 50.000 66.673.334 223.300 297.815.210 200.000 266.694.000 73.300 97.743.351
XMBS Xi măng Bỉm Sơn PCB40 Kg 30.000 35.090.909 0 0 0 0 30.000 35.090.909
XMDL Xi  măng Đồng Lâm Kg 0 0 108.000 109.080.000 108.000 109.080.000
XMXT Xi măng Xuân Thanh PCB40 Kg 50.00 63.549.753 0 0 0 0 50.000 63.549.753
DO Dầu diezel Lít 33.634,7 313.872.294 95.340 889.693.812 92.000 858.525.600 36.974,7 345.040.505

XANG92 Xăng 92 Lít 2.468,8 37.496.640 2.000 32.618.182 200 3.219.950 4.268,08 66.894.872

Fi8 Sắt fi8 Kg 3.344,9 33.295.135 10.000 99.540.000 7.000 69.678.000 6.344,9 63.157.135

Fi12 Sắt fi12 Kg 20.301 204.837.090 12.456 125.681.040 8.234 83.040.700 24.523 247.437.070

Fi6 Sắt fi6 Kg 2.680,5 26.291.887 2.911 27.072.300 0 0 5.59,.5 53.364.187

Fi10 Sắt fi10 Kg 3.025 29.355.721 4.030 37.479.000 0 0 7.055 66.834.721

Fi14 Sắt fi14 Kg 8.411 85.273.467 2.875 27.025.000 0 0 11.286 112.298.467

Fi16 Sắt fi16 Kg 10.105,3 102.571.674 3.110 29.234.000 0 0 13.215,3 131.805.674

School of Accounting and Auditing - National Economics University

Fi18 Sắt fi18 Kg 8.233,9 84.261.398 2.689 25.276.600 0 0 10.922,9 109.537.998

SATONGM1 Sắt ống mạ kẽm fi34 Kg 3.299,6 46.619.447 0 0 0 0 3.299,6 46.619.447

SATONGM2 Thép ống mạ kẽm fi 21 Kg 263,02 2.915.050 0 0 0 0 263,02 2.915.050

THEPLA Thép la Kg 421 4.544.695 0 0 0 0 421 4.544.695

THEPV Thép V các loại Kg 750 7.217.250 0 0 0 0 750 7.217.250

TỔNG 1.431.411.473 3.573.856.404 3.714.539.460 1.290.728.417

                            Ngày  31 tháng 01 năm 2022

     Người ghi sổ          Kế toán trưởng                               Giám đốc
   (Ký, họ tên)               (Ký, họ tên)                     (Ký, họ tên, đóng dấu)
School of Accounting and Auditing - National Economics University

Công Ty CP Đầu Tư Và Xây Dựng Nam Kinh

Số 17, Đường Quang Trung, Thành phố Vinh, Tỉnh Nghệ An
Mã số thuế: 0102417850-001
BẢNG KÊ CHỨNG TỪ GHI SỔ
Loại chứng từ:  Phiếu chi tiền mặt 
Ngày 31 tháng 01 năm 2022
Đơn vị tính: Đồng
Chứng từ Ghi Có TK : 111
Ngày ghi Diễn giải Tổng số tiền Ghi Nợ các TK
Số Ngày
sổ 152 1331

31/01/2022 PNK010 15/01/2022 Chi mua dầu do nhập kho 14.966.000 13.605.455 1.360.545

31/01/2022 PNK015 21/01/2022 Chi mua dầu do nhập kho 10.264.980 9.331.800 933.180

31/01/2022 PNK021 30/01/2022 Chi mua xi măng nhập kho 16.575.302 15.068.456 1.506.846

31/01/2022 PNK025 31/01/2022 Mua sắt nhập kho 13.020.500 11.835.000 1.185.500

… … … …

Tổng cộng 743.023.576 675.475.978 67.547.598

Ngày 31 tháng 01 năm 2022

                                  Người lập biểu                           Kế toán trưởng
  (Ký, họ tên)                                                                                                                             (Ký, họ tên)
School of Accounting and Auditing - National Economics University

CHAPTER 3
COMPLETING ACCOUNTING PROCEDURES FOR RAW MATERIALS AND TOOLS AT NAM KINH
CONSTRUCTION AND
INVESTMENT JOINT STOCK COMPANY
3.1. Assessing the current accounting procedures for raw materials and tools at Nam Kinh construction and investment joint
stock company
After a period of operation, along with the growth and development of the basic construction industry as well as other economic
sectors, Nanjing company has constantly strived for development and achieved many remarkable achievements. The company has
continuously expanded in both breadth and depth. To achieve the current business results is a process of striving by the board of
directors and all the employees, which we cannot help but mention is the company's accounting team.
Along with the development of the company, the accounting work in general and the accounting of materials in particular has
been continuously consolidated and perfected, meeting the increasing requirements of accounting management in the current
situation. market economy in our country today. After a period of research and practical approach to accounting in general and
accounting of materials in particular, some of the following considerations can be made:
3.1.1. Advantages:
In accordance with the demands of the market economy, the company has developed a rational, scientific accounting. This helps
prevent misrepresenting emergent economic transactions by helping with the initiative in production and business from the job of
creating standards to the initial accounting work, the examination of accounting papers in accordance with the requirements, and
having a legal basis, avoid misrepresenting arising economic transactions.
School of Accounting and Auditing - National Economics University

About the model of accounting apparatus: The company applies a centralized accounting model, all accounting staffs work centrally
in the accounting and finance department. This helps to synthesize information quickly and timely, helping the management of the
company to be better.
Regarding the structure of the company's accounting apparatus, there are 1 chief accountant, 2 general accountants, 3 material
accountants, 2 payment accountants and 1 treasurer.
Due to the company's frequent import and export activities, it has given each employee a specific function for each type of material,
such as accounting for materials or accounting for equipment. The intention behind this is to prevent situations where one person is
in charge of several tasks at once in order to reduce the likelihood of mistakes that complicate management and accounting tasks.
The company's accounting team are all experienced in labor and qualified with enthusiasm and responsibility, meeting the needs of
the company, actively contributing to the overall development of the company.
In addition, the Company is applying machine accounting to the accounting work, making the accounting work lighter and more
convenient in checking, comparing and storing. Provide information for management to be quick and timely.
Tasks related to material accounting: Open all of the books to keep an eye on any timely adjustments to the quantity and quality of
each content. It is simpler to use old books when necessary since the raw material-related books and records are kept in a way that
makes them easy to inspect and preserve. The records are reviewed and contrasted with the warehouse keeper at the conclusion of the
accounting period to look for problems that can be quickly fixed.
Concerning the organization of the accounting book system, the company has done so in accordance with Ministry of Finance
Decision No. 48, which is very clear, appropriate for the company's circumstances, and guarantees the accuracy of the accounting
records. government strategy. assisting in the organization of accounting vouchers to ensure adherence to the proper principles of
School of Accounting and Auditing - National Economics University

forms, rotation, signing, and approval, as well as the routines of checking, documenting, preserving, destroying, and storing
vouchers.
Regarding the accounting voucher regime: The Company has rigorously adhered to the regime outlined by the State, arranged
document rotation in a practical manner, ensured convenient management and accounting, and assisted managers in managing the
company's situation more effectively.
The business has closely combined detailed and general accounting by using the parallel card method in material accounting to save
time and prevent duplication or omission. to facilitate comparison and checking of exhaustive and detailed books.
Regarding the acquisition of raw materials: The firm uses the regular declaration method, making it possible to always know the
value of imported and exported raw materials, as well as their availability and increase or decline. As a result, there are favorable
circumstances for controlling raw material import and exit.
In terms of how the cost of ex-warehouse goods is determined, the business uses a weighted average method over the entire
inventory period to determine the cost of exported inventories. The accounting department can save more time using this
straightforward technique because it only requires one calculation at the end of the period.
Organization of bookkeeping: The business uses the unified system of accounts and accounting books in conjunction with book-entry
vouchers, and the order of bookkeeping is reasonable. Applying this technique results in strict, understandable recording and constant
comparison of the books between general accounting and detailed accounting.
The business has converted a list of materials into a system of symbols for all different types of materials in order to guarantee
accurate accounting. Each has a unique symbol that helps to make bookkeeping tasks simpler, more accurate, and modern. It also
provides timely information and documents for services. necessitate management to oversee business and production.
Along with the benefits, there are still drawbacks to be resolved.
School of Accounting and Auditing - National Economics University

3.1.2. Disadvantages:
The business should reorganize the accounting system in light of the growing complexity of the work in order to prevent confusion,
mistakes, and the situation where one person handles multiple tasks. In order to improve the accounting department's ability to
complete the given tasks, the business must hire more accountants for the unit's accounting system.
Construction work is dispersed throughout many locations rather than concentrated in one area, which is unique to the industry. As a
result, documents are occasionally not delivered on time, which slows down the collection of documents for the accounting
department and presents challenges for management and accounting.
The business conducts numerous import and export transactions throughout the month, but because it uses the parallel card method
of accounting, the vouchers are only recorded at the end of the month, which causes an accumulation of accounting work and the
potential for errors. The work done this month will not be completed until the following month, which will result in less bookkeeping
work and delayed information to investors.
The accounting work that accumulates at the end of the period effects the progress of other sections, and the method of calculating
the cost of ex-warehouse products does not meet the information's deadline requirements, among other drawbacks. At the moment of
the transaction, accounting information.
3.2. Suggestion to complete accounting procedures for raw materials and tools at Nam Kinh construction and investment
joint stock company
3.2.1. Management of raw materials and tools:
School of Accounting and Auditing - National Economics University

Implement a reliable inventory management system: It's critical to have a reliable system in place to keep track of instruments and
raw materials. This entails keeping track of stock levels, documenting incoming and outgoing inventory, and performing routine
physical inventory checks.
Classify raw materials and tools: It's crucial to classify raw materials and tools according to their worth, purpose, and other pertinent
aspects. This can aid in establishing priorities for inventory management and in spotting any inconsistencies or anomalies.
Regular audits are a good idea because they can help you find any discrepancies or anomalies in the inventory records. Additionally,
it can ensure that the inventory is handled effectively and efficiently.
Implement appropriate controls: In order to avoid theft and improper inventory management, it is crucial to implement appropriate
controls. This entails putting in place entry controls, keeping accurate records, and regularly reviewing inventory records.
A company can make sure that its inventory records are accurate and up-to-date, as well as that its raw materials and tools are
managed effectively and efficiently by putting these processes into place.
3.2.2. T-account, cost flow methods, recording methods:
Utilize T-accounts for tools and raw materials: T-accounts can be helpful for monitoring the flow of expenses for tools and raw
materials. Each inventory object should have its own T-account, in which all transactions pertaining to it should be recorded.
Regularly reconcile your accounts: To find any discrepancies or irregularities, regularly compare the inventory data with the physical
inventory counts. By doing this, you can make sure that the inventory records are accurate and current and that the cost of products
sold is calculated correctly.
A company can guarantee accurate tracking of inventory, cost of goods sold, and the value of ending inventory by incorporating
these ideas and practices into accounting processes for raw materials and tools.
3.2.3. Accounting documents and documents transfer:
School of Accounting and Auditing - National Economics University

Create a method for the transfer of accounting documents related to inventory transactions between the various departments or
people in charge of inventory management. This can involve the physical or electronic transfer of papers like logbooks or file folders.
Utilize document management tools: Utilize a system to monitor the transfer of papers between groups of people or entities in charge
of inventory management. This may involve scanning papers as they are transferred using barcodes or RFID technology.
Securely keep documents: Keep all accounting records pertaining to inventory transactions in a safe place with only authorized
employees having access to it. By doing this, you can prevent the papers from being destroyed, stolen, or lost.
By incorporating these practices into accounting procedures for raw materials and tools at a firm, the accuracy and completeness of
inventory records can be improved. This will help ensure that the firm has an accurate understanding of its inventory levels, cost of
goods sold, and value of ending inventory.
3.2.4. Detailed accounting books:
Keep an accurate inventory ledger: For each raw material and tool object, make a distinct inventory ledger. Including purchases,
sales, transfers, and adjustments, note every inventory transaction involving that particular object.
Track expenses separately: Include both direct costs (such as the purchase price) and indirect expenses when calculating the cost of
each inventory item. (such as shipping and handling fees). This will make it easier to calculate ending inventory value and cost of
products sold with accuracy.
The precision and thoroughness of inventory records can be increased by integrating these practices into the accounting processes
used by a company for raw materials and tools. By doing this, the company can make sure that its knowledge of its inventory levels,
cost of goods sold, and value of ending inventory is accurate.
3.2.5. General accounting books:
School of Accounting and Auditing - National Economics University

Reconcile regularly: Regularly reconcile the general ledger with other accounting records, such as bank statements or inventory
counts. This will help ensure that all accounting records are accurate and up-to-date.
3.2.6. Financial reports related to raw materials and tools:
A few reports are necessary for efficient financial management when it comes to raw material and tool accounting processes. Here
are some ideas for reports that could be introduced or for reports that could be modified:
Report on scrap: This document should include information on any scrap or waste generated during the manufacturing process. The
cause, expense, and volume of the scrap should all be mentioned. This report is crucial for finding inefficiencies and waste in the
manufacturing process.
To better serve the requirements of the company, it might be necessary to make changes to the structure and content of the current
reports. For instance, to provide a more in-depth perspective of the inventory, the inventory report might need to be divided by
category or location. It may be necessary to provide more specific information in the COGS report regarding employee costs or
overhead costs. The reports must be routinely reviewed and updated to guarantee that they contain the data required for efficient
financial management.

CONCLUSION
REFERENCES
COMMENT OF COMPANY
APPENDIX