Bao Cao Nguyen (1).doc

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Hin nay trong nn kinh t th trng vi s qun l v iu tit ca nh nc, k ton vi chc nng ca mnh c vai tr quan trng trong vic phn nh v cung cp thng tin kinh t ti chnh phc v trc tip cho cng tc qun l kinh t ti chnh ca nh nc. tn ti v pht trin tun theo cc quy lut vn hnh ca nn kinh t y kh khn, cc doanh nghip phi bit tn dng cc bin php kinh t mt cch linh hot, kho lo v hiu qu. Trong khng th thiu quan tm n cng tc t chc k ton ni chung cng nh cng tc k ton nguyn vt liu, cng c dng c ni ring. Bi l chi ph NVL,CCDC l mt trong nhng yu t ca qu trnh sn xut kinh doanh. V th cng tc qun l NVL,CCDC c ngha v cng quan trng, thng qua cng tc qun l NVL,CCDC c th lm tng hoc gim gi thnh cng trnh. T buc doanh nghip phi quan tm ti vic tit kim trit chi ph NVL,CCDC, lm sao cho mt lng NVL,CCDC nh c s lm ra c nhiu cng trnh hn lm cho gi thnh gim i nhng vn m bo c cht lng. Bi vy lm tt cng tc k ton nguyn vt liu cng c dng c l nhn t quyt nh lm h thp chi ph gim gi thnh, tng thu nhp cho doanh nghip, y l mt yu cu thit thc, mt vn ang c quan tm nhiu trong qu trnh thi cng xy dng ca cc doanh nghip xy dng hin nay. Mun vy k ton phi qu l, tnh ton, theo di cht ch t khu: thu mua, vn chuyn, bo qun, d tr v s dng nguyn vt liu, cng c dng c sao cho thch hp vi qu trnh thi cng ca doanh nghip.c bit la cng vic k toan nguyn vt liu, cng cu dung cu trong cng ty xy dng.

Nhn thc ro c tm quan trong cua cng tac k toan nay, trong thi gian thc tp cng ty TNHH Quang Trng em xin a ra tai : K toan nguyn vt liu, cng cu dung cu cng ty TNHH TV v XD Quang Trng cho bao cao tt nghip cua minh.

Ni dung tai gm hai phn chinh :

Phn 1: Tng quan cng tac k toan tai Cng ty TNHH TV v XD Quang Trng.

Phn 2: Thc trang cng tac k toan nguyn vt liu, cng cu dung cu tai cng ty TNHH TV v XD Quang Trng.

Do thi gian thc tp trong cng ty ngn, trinh chuyn mn con nhiu han ch nn bai bao cao khng th tranh khoi nhng sai sot. Vi vy em mong c s hng dn tn tinh cua c giao trc tip hng dn Ths Nguyn Th Hnh Duyn, cac thy c b mn cua khoa cung toan th cac anh chi trong cng ty ni em ang thc tp giup em hoan thanh tt chng trinh thc tp nay.

Em xin chn thanh cam n!

PHN MT

TNG QUAN V CNG TC K TON TI CNG TY TNHH TV v XD QUANG TRNG1.1 QU TRNH HNH THNH V PHT TRIN.

- Tn cng ty: Cng Ty TNHH TV v XD Quang Trng- Tn giao dch : Cng Ty TNHH TV v XD Quang Trng

- Tr s chnh: Tiu khu 1 Th Trn ng L - Huyn Tuyn Ho - Tnh Qung Bnh

- in thoi: D: 0912465090- Fax:

-Email:

- M s thu: 3100266785 Do chi cc thu Huyn Tuyn Ho cp

-Ti khon s: ti Ngn hng -Giy CNKKD ng k S: 3100266785 ngy 02 thng 04 nm 2013)

-Vn iu l ca cng ty: 4.710.000.000 ng L mt Cng ty TNHH TV v XD c thnh lp v i vo hot ng ngy 02/4/2013 . KKD S :3100266785 do phng ng k kinh doanh s k hoch u tnh Qung Bnh cp ngy 12/06/2004 mang tn cng ty TNHH XD Quang Trng nhng do nhu cu ca x hi v thc tin ca Cng ty v thc hin chnh sch ca ng v chnh ph nn cng ty chuyn i hnh thc m hnh hot ng ca cng ty thnh cng ty TNHH TV v XD hot ng theo giy KKD S :3100266785 do phng ng k kinh doanh -s k hoch u t tnh Qung Bnh cp ngy 02/4/2013 tuy cng ty hot ng cn non tr v tui i nhng m cng ty khng nh l mt doanh nghip c tim nng pht trin mnh, v tng bc xc nh mnh .

Nhng.

Nhng nm gn y Cng ty khng ngng pht trin, khai thc ti a cng sut sn xut, tin hnh kinh doanh c hiu qu .V vy quy m hot ng cng ty ngy c m rng khng ch v quy m, m chng loi v ngy cng chng t v th ca cng ty ln khp c nc

1.2. C IM HOT NG V C CU T CHC CA CNG TY TRCH NHIM HU HN T VN V XY DNG QUANG TRNG1.2.1.Chc nng nhim v, ngnh ngh kinh doanh

* Chc nng nhim v : Tuy l cng ty c tui i cn non tr nhng li l cng ty lun thc hin tt nhng nhim v v ngha v sau: + Thc hin kinh doanh ng ngnh ngh v cc quy nh trong giy php kinh doanh do phng ng k kinh doanh s k hoch u t tnh Qung Bnh cp

+ Tng bc khc phc nhng nhc im trong t chc sn xut kinh doanh nng cao nng sut lao ng , khng ngng tin b v khoa hc k thut nng cao cht lng sn phm ph hp vi ngnh kinh doanh xy dng + Chp hnh mi iu khon do nh nc ban hnh ,thc hin ng lut ca nh nc, thc hin cc ch chnh sch qun l s dng vn ,vt t , ti sn, bo ton vn, pht trin vn, thc hin ngha v ng thu vi nh nc ng quy nh.

+ i vi ni b Cng ty th qun l tt i ng cn b nhn vin, cng nhn theo phn cp quy nh b Thng mi ,thc hin ch chnh sch ca nh nc i vi ngi lao ng , khng ngng nng cao, bi dng, o to chuyn mn nghip v, pht trin ngun nhn lc, phn phi li nhun theo kt qu cng bng hp l.

* Ngnh ngh kinh doanh

+ Mua bn st thp, vt liu xy dng ng kim, xi mng, sn, gch.

+ Mua bn, i l hng vt y nng nghip.

+ Mua bn ph tng v cc b phn ph tr ca xe c ng c.

+ Dch v nh hng n ung, gii kht.

+ Xy dng cc cng trnh dn dng, giao thng,thu li,cng trnh in n 35KV, ng ng cp thot nc.

+ Khai thc ct si .v khai thc ch bin g.1.2.2. c im sn xut kinh doanh, quy trnh cng ngh.

* c im sn xut kinh doanh :

Do c im sn xut ca cng ty hot ng ngnh xy dng l ring l tng cng trnh v hnh thc hoch ton cng khc vi hnh thc hoch ton ca cc lnh vc khc ,v cng ty c c im l sn xut lin tc, phc tp, tri qua nhiu giai on khc nhau. Mi cng trnh u c d ton thit k ring v c thc hin, thi cng trn nhiu a bn khc nhau, thi gian thi cng ko di. Vic nm chc quy trnh cng ngh ca sn phm s gip cho vic t chc v hch ton cc yu t chi ph hp l, tit kim chng lng ph tht thot, theo di tng bc qu trnh tp hp chi ph sn xut n giai on cui cng. T gp phn lm gim gi thnh mt cch ng k, nng cao hiu qu sn xut kinh doanh ca cng ty.

*Quy trnh cng ngh : Cng ty co quy trinh cng ngh nh s sau.

S 1.1 :QUY TRNH CNG NGH CA CNG TNHH T VN V XY DNG QUANG TRNG

1.2.3. c im t chc b may quan ly.

a. S t chc b my qun l

B may quan ly cua cng ty theo s sau:

S 1.2. T CHC B MY CA CNG TY

Cc i thi cng

S 2.4: H thng sn xut ca cng ty (Ngun: Phng K Ton)

b. Chc nng va nhim vu cua b may quan ly.- Gim c: L ngi lnh o cao nht, i din t cch php nhn ca cng ty, c nhim v ch o trc tip v chu trch nhim ton b hot ng kinh doanh ca cng ty .

- Phng k thut: Phng c nhim v chun b h s u thu, tham gia u thu, gim st h tr vic thi cng cc cng trnh, lp h s hon cng, thc hin thanh quyt ton cc cng trnh, lu tr h s cng trnh, lp k hoch v ti chnh, vt t, thit b.

- Phng k ton ti v: Phng ti chnh k ton c nhim v m bo cc nhu cu v vn, kinh ph mua sm vt t, thit b cho cng trng, khng sn xut b gin on, qun l tt c cc hot ng ti chnh ca cng ty trong qu trnh hot ng, t chc hch ton k ton theo nin k ton, theo tng cng trnh, tng hng mc cng trnh bao gm tp hp chi ph sn xut, tnh gi thnh cng trnh, xc nh kt qu kinh doanh.

- Phng vt t: Phng vt t chu trch nhim mua sm v cung ng cc loi vt t phc v cho hot ng thi cng theo yu cu ca i thi cng trn c s k hoch vt t thi cng c ph duyt.

- Phng k hoch u thu: C chc nng tm hiu th trng lp k hoch trong sn xut kinh doanh, ng thi tham mu cho gim c ra quyt nh.

- Cc i thi cng: mi i thi cng c mt i trng chu trch nhim qun l chung ton b i. i trng l ngi trc tip ng ra nhn k hoch giao khon thi cng cng trnh v chu trch nhim trc ban lnh o cng ty v cc hot ng ca i.

1.3. anh gia khai quat tinh hinh tai chinh.

1.3.1. Phn tich tinh hinh tai san va ngun vn.

Bang 1.1. Phn tich cac chi tiu tinh hinh tai san ngun vn.Ch tiuNm trcNm nayChnh lch

S tinT

trng

(%)S tinT

trng

(%)S Tin

(ng)T l(%)

A. Tng ti sn5.727.965.7251007.049.243.5541001.321.277.82998,72

1. Ti sn ngn hn3.806.629.72866,464.702.811.38066.71896.181.65267,83

2.Ti sn di hn1.921.336.02433,542.346.432.17433.29425.096.15032,173

B.Tng ngun vn5.727.965.7251007.049.243.5541001.321.277.80298,72

1. N phi tr2.054.210.47735.863.190.758.16245,261.136.547.68986,02

2.Vn ch s hu3.673.755.27864.143.858.485.39254,73n184.730.11313,98

(Ngun: Phng k ton ti chnh)

Nhn xet: Qua bang s liu trn cho ta thy:

Tng tai san ngun vn cua cng ty nm nay tng so vi nm trc la :1.321.277.829.(ng) tc la 98,72% . Con s nay cho ta thy cng ty ang lm n pht t vic kinh doanh n inh hn, bn cnh cng ty lun u t vo ti sn di hn v ti sn ngn hn . TSNH nm nay tng hn so vi nm trc la: 896.181.652 (ng) tc la tng 67,83% chng to cng ty u t nhiu vao nguyn vt liu. Con TSDH nm nay cng tng hn nm trc: 425.096.150(ng) tc la tng 32.173%, con s nay cho ta thy cng ty a u t vo ti sn di hn v ti sn ngn hn nm nay tng mt cch r rt .

V NPT cua cng ty nm nay cung a tng so vi nm trc la 86,02% tng ng vi s n 1.136.547.689(ng) do s n phai tra ngi ban cua cng ty tng.

VCSH cua cng ty nm nay tng so vi nm trc la 13,98% tng ng vi 184.730.113(ng), i chiu bang cn i k toan cua cng ty thi ta thy li nhun cha phn phi va vn u t cua chu u t nm nay tng hn so vi nm trc.

Qua vic phn tich trn ta thy cng ty nm nay ang m rng quy m kinh doanh . VCSH tng y la du hiu ang mng, cng ty cn phat huy hn na han ch s n tng ln gy nn vic phai tra s tin lai khng nn co.

1.3.2. Phn tch tnh hnh ti chnh ca cng ty.BNG 1.2: BNG PHN TCH CC CH TIU TI CHNH:

qu I- Nm 2013.Ch tiuCng thc tnhNm trcNm nayChnh lch

T sut ti tr ( %)

3.673.755.278 x100 = 64,145.727.965.7253.858.485.292 x100= 54,737.049.243.554-9,41

T sut u t (%)

EMBED Equation.3 3.806.629.728x100 = 33,545.727.965.7254.702.811.380 x100= 33,297.049.243.554-0,25

Kh nng thanh ton hin hnh (Ln)

5.727.965.725 = 2,7884

2.054.210.4777.049.243.554 = 2,20933.190.758.162-0,5791

Kh nng thanh ton nhanh

(Ln)

3.638.778.406 = 0,4428

8.216.841.8954.950.183.856 = 0,387912.763.032.649-0,0549

Kh nng thanh ton ngn hn

(Ln)

3.806.629.728 = 1,8531

2.054.210.4774.702.811.380 = 1,47393.190.758.162-0,3792

(Ngun: Phng k ton ti chnh)

Nhn xt: Qua bang s liu trn ta thy :

-Chi tiu 1: Ty sut tai tr = Vn CSH/ Tng NV

Nm trc la 64,14% iu nay co nghia la co 100 ng NV thi doanh nghip u t vo VCSH la 64,14 ng.Nm nay la 54,73%, trong 100 ng NV thi cng ty u t vo VCSH la 54,73 ng. Ta thy chi tiu nay chng t nm nay doanh nghip tng hn so vi nm trc la 9,41% . Do tc tng cua ngun vn nhanh hn tc tng cua VCSH. Du chnh lnh cao nhng cng ty cung nn cn thn, khng nn phu thuc vao n phai tra qua nhiu tng ngun vn.

-Chi tiu 2: Ty sut u t = TSDH/ Tng TS.

Nm trc la 33,54% ,nm nay la 33,29% .Ty sut u t nm nay giam so vi nm trcla 0,25%. iu nay cho thy quy m u t cua cng ty giam .

+- Chi tiu 3: Kha nng thanh toan hin hanh = Tng TS/ Tng NPT.

Nm trc la 2,7884 ln. iu nay cho bit Tng TS trong cng ty tng hn Tng NPT la 2,7784 ln.Tng t nm nay la 2,2093 ln. Kha nng thanh toan hin hanh cua cng ty gim,0,5791 con s ny chng t nm nay NNH tng cao . Cn giam s n phai tra xung tai chinh cng ty ny cng vng chc hn.- Chi tiu 4: Kha nng thanh = Tin va cac khoan / N ngn han

toan nhanh tng ng tin

Nm trc la 0,4428 ln, nm nay la 0,3879 ln. Kha nng thanh toan nhanh cua cng ty nm nay gim hn nm trc la 0,0549 ln, Vi kha nng thanh toan nhanh cua cng ty < 0,5 ln,chng to cng ty ang gp kho khn trong vic thanh toan cng n. Cng ty cn a ra phng an thich hp nng cao li nhun va co phng an thu n nhanh,hp ly.

- Chi tiu 5: Kha nng thanh toan ngn han = TSNH/NNH

Nm trc la 1,8531 ln, nm nay la 1,4739 ln. Chi tiu nay nm nay tng so vi nm trc la 0,3792 ln.Nhng con s trn cho ta thy kha nng thanh toan ngn han cua cng ty hp ly. iu nay cho thy cng ty u t nhiu vao hang tn kho va s n phai thu khach hang ln. Cng ty cn co nhiu bin phap thich hp thu n khach hang.

1.4 . Ni dung t chc cng tac k toan tai n vi thc tp.1.4.1. T chc b may k toan.

a. c im t chc b may k toan.

Cng ty TNHH TV v XD Quang Trng l mt n v hch ton c lp c t cch php nhn, t chc hch ton k ton tp trung nn b my k ton c t chc s sau:

S 1.3. B may k toan cua Cng ty TNHH TV v XD Quang Trng

b. Chc nng nhim v nh sau:* K ton trng: Chu trch nhim trc php lut nh Nc v cng tc k ton, gip gim c cng ty t chc ch o, thc hin ton b cng tc k ton, thng k, thng tin kinh t. Tham gia son tho, k kt cc hp ng kinh t v hch ton kinh t m bo thc hin ng chnh sch kinh t ti chnh theo quy nh. T chc o to, hng dn, kim tra cng tc k ton trong ni b cng ty, chu trch nhim v qun l ti sn, tin vn trc Gim c cng ty v php lut Nh nc.

* K ton tng hp: Cn c vo s liu ca cc phn hnh k ton chi tit tng hp chi ph c nhim v cng k ton trng gii quyt nhng cng vic ca k ton v lp bo co nh k, thm nh cc h s quyt ton chng t ca cng ty.* K ton vt t : Theo di chi tit tng hp tnh hnh nhp - xut - tn ca vt liu, cng c dng c c v mt gi tr v sn lng vo s d, lp bng k , lp bng phn b nguyn vt liu v chi ph dng c.

* K ton ngn hng, tin lng: Theo di, phn nh chnh xc, y kp thi cc nghip v lin quan n s hin c, s bin n tng, gim ca cc loi tin da trn cc chng t nh phiu thu, phiu chi, giy bo n, giy bo c... theo di v thanh ton cc khon thanh ton lng, qu lng v cc ch ca ngi lao ng trong cng ty. S liu ban u l: bng chm cng, bng nghim thu khi lng, cc bng thanh ton lng v cc ch BHYT, BHXH, KPC; cc vn bn quyt nh n b, khen thng. Theo di tin vay tin gi, chng t ban u, l: giy bo n, bo c ca ngn hng, qua xc nh chnh xc s tin qu, tin vay v tin ang chuyn. ng thi cn theo di cng n c nhn tm ng v thanh ton hng thng.

- K ton cng n: C nhim v theo di kim tra cc chng t m cc k ton ti cc n v x l ban u gi v hch ton ti phng TCKT. Cn c vo vn bn khon m cng ty giao khon cho n v, cc nguyn tc ca chng t k ton theo qui ch ni b ca n v ra thanh ton tm ng thi cng cho cc i xng.

* K ton thanh ton cc khon phi np NSNN : C nhim v tnh lng cho ton b ton b cng nhn vin, trch BHXH, BHYT, KPC. Lp bng thanh ton lng, lp bng phn b tin lng v bo him x hi.Theo di ngn hng, thanh ton vi ngi bn hch ton cc khon tm ng, lp cc chng t thu chi, lp cc nht k chng, thanh ton khi lng v tiu th sn phm, theo di thanh ton vi ngi mua.

*Th qu : C nhim v thu chi, thanh ton v bo qun qu tin mt ti kt ca cng ty, hng ngy lp bo co qu tin mt.

*K ton ti cc i sn xut: Ghi chp cc nghip v kinh t pht sinh cng trng.

* Phn mm k ton Cng ty p dng :

-Tn Phn mm: MISA SME.NET 2010 - Nm a vo s dng phn mm 2010,

- Cc phn h :

+ K ton vn bng tin

+ K ton tin lng v cc khon trch theo lng

+ K ton cng c dng c ,nguyn vt liu

+ K ton ti sn c nh

+ K ton cng n phi thu ,phi tr

+ K ton Chi ph sn xut v tnh gi thnh sn phm + K ton bn hng v xc nh kt qu kinh doanh

1.4.2. T chc thc hin cac phn hanh k toan.

1.4.2.1. Mt s c im chung.

- Ch k ton: Cng ty p dng ch k ton doanh nghip theo quyt nh s 48/2006/ Q-BTC ngy 14/09/2006- Nin k ton: Bt u t ngy 01/01 n ngy 31/12 nm dng lch

- Nguyn tc ghi nhn hng tn kho: Ghi nhn theo gi gc.

- Phng php tnh gi tr hng tn kho: Theo phng php bnh qun gia quyn.

- Phng php hch ton hng tn kho: Theo phng php k khai thng xuyn.

- Phng php khu hao TSC: Tnh theo phng php ng thng.

- Phng php tnh thu GTGT: Tnh thu theo phng php khu tr.

- H thng s ca cng ty bao gm: S nht k chung, s ci, bng tng hp cn i pht sinh, bng cn i k ton, bo co kt qu kinh doanh, v thuyt minh bo co ti chnh c lp theo qu v theo nm. S 1.4: TRNH T GHI S K TON TRN MY VI TNH

Ghi ch: (c dng cho mi s )

Nhp s liu hng ngy.

In s, bo co cui thng, cui nm.

i chiu, kim tra.

1.4.2.2. T chc thc hin cc phn hnh k ton c th.1.4.2.2.1 K ton vn bng tin.* Ti khon s dng: TK 111; TK 112.

* Chng t s dng: Phiu thu ( mu s 01 TT ), Phiu chi ( mu s 02 TT ), Giy bo n, giy bo c, y nhim thu, y nhim chi.

* S k ton s dng.: S qu tin mt, S chi tit tin gi ngn hng, S k ton tng hp, nht k chung, nht k thu tin, nht k chi tin, s ci TK 111, 112.

S 1.5: QUY TRNH THC HIN K TON VN BNG TIN.

1.4.2.2.2. K ton tin lng v cc khon trch theo lng* Ti khon s dng: TK 334; TK 338, TK 335.

* Chng t s dng: Phiu xc nhn cng vic hon thnh, bng chm cng, bng thanh ton tin lng bo him, bng tnh phn b tin lng bo him.

S k ton s dng: S chi tit tin lng, bng tng hp chi tit tin lng, S ci TK 334, 338, TK 335 ; S nht k chung.

S 1. 6: QUY TRNH THC HIN K TON TIN LNG

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

* TK s dng: TK 152, TK 153

* Chng t s dng: Ha n gi tr gia tng, bin lai kim nghim vt t, giy xut kho, giy ngh cung ng vt t, phiu xut kho.

* S k ton s dng: S chi tit , bng tng hp vt t , NKC, s ci TK 152, TK 153.

S 1.7: QUY TRNH THC HIN K TON NVL, CCDC.

1.4.2.2.4 K ton ti sn c nh;

* Ti khon s dng: TK 211, TK 213, TK 214.

* S k ton s dng: Th TSC, s TSC, s theo di TSC ti ni s dng, s nht k chung, s ci TK 211, TK 213, TK 214.

* Chng t s dng: Ha n gi tr gia tng, bin bn giao nhn TSC, sa cha ln TSC hon thnh, bin bn nh gi li TSC, bin bn thanh l TSC, bin bn kim k TSC, phiu chi, bng tnh trch khu hao TSC.

S 1.8: QUY TRNH THC HIN K TON TSC

1.4.2.2.5 K ton cng n phi thu, phi tr

* Ti khon s dng: TK 331, TK 131

* Chng t s dng: Hp ng cung ng hng ha, ha n gi tr gia tng, cc chng t thanh ton cng n, cc chng t lin quan khc

* S k ton s dng: S chi tit TK 331, TK 131, s theo di cng n, bng tng hp thanh ton vi ngi bn, ngi mua, s NKC, s ci TK 331, TK131.

S 1.9: QUY TRNH K TON CNG N PHI THU, PHI TR

1.4.2.2.6. K ton chi ph sn xut v gi thnh sn phm

* Ti khon s dng: TK 621,TK 622, TK627, TK 623,TK 154.

* S k ton s dng: S chi tit chi ph sn xut kinh doanh, th tnh gi thnh sn phm, nht k chung, s c cc TK 621, 622, 623, 627, 154.

* Chng t s dng: Bng phn b tin lng v bo him x hi, bng chm cng, bng phn b nguyn vt liu, cng c, dng c; bng phn b khu hao TSC, Phiu xut kho, ha n GTGT cc dch v mua ngoi, vt t CCDC khng qua kho.

S 1.10: QUY TRNH THC HIN K TON CPSX V TNH GI THNH SN PHM

1.4.2.2.7. K ton bn hng v xc nh kt qu kinh doanh.

* Ti khon s dng: TK 511, 512, 531, 532, 532, 632, 642, 641.

* Chng t s dng: n t hng, hp ng cung ng sn phm dch v, lnh xut kho, phiu xut kho bn hng, ha n bn hng, HGTGT.

* S k ton s dng: S chi tit bn hng , s chi tit gi vn, s chi tit chi tit chi ph bn hng, s chi tit chi ph qun l doanh nghip, s chi tit thnh phm, bng tng hp chi tit bn hng, S NKC, s ci cc TK 511, 512, 531, 532, 6 32, 642, 911.S 1.11 : QUY TRNH THC HIN K TON BN HNG V XC NH KT QU KINH DOANH.

1.4.3. T chc h thng bo co k ton.

Bo co ti chnh c mc ch cung cp nhng thng tin v tnh hnh ti chnh, tnh hnh kinh doanh v lung tin ca cng ty nhm p ng yu cu qun l ca doanh nghip, c quan nh nc v nhng ngi c nhu cu s dng trong vic a ra cc quyt nh kinh t.

* K lp bo co: bo co nm.

* H thng bo co ti chnh : Cng ty p dng h thng bo co ti chnh c ban hnh theo quyt nh s 15/2006/ Q-BTC ngy 20 thng 3 nm 2006 Ca b trng b ti chnh.

H thng bo co bao gm: Bng cn i k ton ( Mu s: B01 - DNN) , bo co kt qu hot ng kinh doanh ( Mu s: B02 - DNN), T khai quyt ton thu TNDN Mu s: 03/TNDN, bo co lu chuyn tin t ( mu s: B03 DN), Bng cn i ti khon( Mu s P01 DNN), thuyt minh bo co ti chnh ( Mu s: B09 DN). Ngoi ra theo yu cu qun l cng ty cn c h thng bo co qun tr ( bo co chi tit chi ph bn hng, bo co chi ph bn hng kt qu thanh ton, kt qu kinh doanh tng hp, doanh thu li nhun theo a bn)

1.4.4. T chc kim tra k ton:

Du cng ty a t chc mt b may quan ly nh trn nhng khng tranh khoi nhng thiu sot trong qua trinh tin hanh cng vic, vi vy kt thc nin k ton, cc c quan qun l nh nc nh: Cc thu tnh, cng ty kim ton, s ti chnh v cng ty tin hnh kim tra li cng tc ti chnh ca cng ty.

- Phng php kim tra: i chiu, so snh, phn tch

- C s kim tra: Kim tra chng t, s sch, bo co quyt ton, bo co ti chnh

- Sau khi kim tra nu sai st trong khu k ton, trong khu bo co ti chnh, cng ty s b x l theo mc sai phm theo ch hin hnh.

1.5. Thun li kh khn v hng pht trin trong cng tc k ton

1.5.1. Thun li :

Cng ty TNHH TV v XD Quang Trng c thnh lp nm 2001 v qua nhiu ln i tn i vo n nh v pht trin. Cng ty thnh lp vi hn 11 nm kinh nghim xy dng v pht trin t khi thnh lp ti nay cng ty c nhng ng gp tch cc trong cng cuc xy dng v bo v t nc. Cng ty nhn c nhiu hun huy chng khc nhau.

Vi th mnh ca cng ty c b dy truyn thng trong lnh vc xy dng c bn, c i ng cn b, k s cng nhn k thut qua nhiu nm cng tc c kinh nghim trong lnh vc qun l iu hnh thi cng trc s bin ng ca nn kinh t th trng, v Cng ty xy dng, o to c i ng cn b k ton giu kinh nghim, tinh thn lm vic tch cc, c trch nhim cao.

Cng ty thi cng hng lot cc cng trnh trng im v t c nhiu thnh tu ng t ho.

- H thng biu mu, chng t, s sch, phng php hch ton ng vi quy nh v c k ton t chc kh hp l, st vi tnh hnh thc t ca cng ty.

- Phng k ton ca cng ty hin nay c y trang thit b nn cng tc k ton ca cng ty hot ng rt tt v t hiu qu cao. Cc nghip v kinh t pht sinh c thu nhn y , kp thi, chnh xc v phn nh y cc phn hnh k ton.

- Phng php hch ton hng tn kho s dng l phng php k khai thng xuyn, phng php ny tng i ph hp vi c im sn xut kinh doanh ca cng ty, n phn nh kp thi tnh hnh sn xut kinh doanh, cung cp y thng tin cho nh qun l doanh nghip.

- Vi hnh thc k ton Nht k chung phng k ton cng ty tn dng c nhng u im ca n l mu s n gin. Phng k ton a my vi tnh vo phc v cho cng tc k ton. Hin nay phng k ton m bo mi nhn vin k ton u c my vi tnh lm vic, to iu kin cho cng tc k ton din ra sun s hn, nhanh v chnh xc hn

1.5.2.Kho khn.

Tuy bn cnh nhng thun li th cng ty cng khng trnh khi c nhng kh khn sau:

- V l mt cng ty a ngnh ngh nn a bn hot ng l rt rng ln, do vic lun chuyn, cp nht chng t l chm nhiu khi gy nh hng ti vic bo co, cng vic i chiu thu hi cng n cung gp nhiu kho khn.

- Do phn xng sn xut cch xa vn phng cng ty nn vic hch ton nguyn vt liu gp nhiu kh khn. Ti phn xng th kho phi kim lun nhim v lp cc phiu xut kho, nhp kho m iu ny l vi phm nguyn tc k ton.

- i vi k ton NVL,CCDC: Vic nhp chng t xut kho khng c tin hnh mt cch thng xuyn, thng vo cui thng mi nhn c chng t. iu lm dn khi lng cng tc vo cui thng, khin cho vic theo di s sch khng cp nht, mu thun vi hnh thc k khai thng xuyn.

1.5.3. Hng phat trin.

- cn b k ton hon thnh tt hn cng vic ca mnh, cng ty nn sp xp cho mi nhn vin ch m nhn mt phn hnh k ton., tao iu kin cho nhn vin c ao tao sau v chuyn nganh hn.

- V a bn hot ng ca cng ty rt rng ln nn cn t chc sao cho vic lun chuyn chng t c kp thi v cn ct gim cc khu khng cn thit trong qu trnh lun chuyn chng t m vn m bo tnh hp l, hp l ca chng t.

- Cng ty cn t chc theo di qun l mt cch thng xuyn v cht ch nhng hot ng s dng vn ca cc i v c bin php iu chnh kp thi. Mt khc cn quy nh c th hn na v nhng yu cu lin quan ti cng tc thu hi vn. Thu hi vn nhanh s gim bt cc khon chi ph li vay, gim gi thnh cng trnh, t nng cao hiu qu ca cng ty.

PHN II: THC TRNG CNG TC K TON NGUYN VT LIU, CNG C, DNG C TI CNG TY TNHH TV V XD QUANG TRNG2.1. Khi nim, c im nguyn vt liu, cng c dng c ti cng ty TNHH TV V XD QUANG TRNG2.1.1 Khi nim:

* Nguyn vt liu l mt trong nhng yu t c bn ca qu trnh sn xut kinh doanh, tham gia thng xuyn v trc tip vo qu trnh sn xut sn phm, nh hng trc tip n cht lng ca sn phm c sn xut. Nguyn vt liu l i tng lao ng, l c s vt cht hnh thnh nn thc th sn phm.

*Cng c, dng c l nhng t liu lao ng khng c cc tiu chun v gi tr v thi gian s dng quy nh i vi TSC.

2.1.2 c im

Cng ty TNHH TV v XD hot ng trong lnh vc thi cng xy dng, xy lp cc cng trnh. Do nguyn vt liu s dng trong Cng ty c s lng ln v s dng nhiu loi nguyn vt liu khc nhau.

- xy dng cc cng trnh Cng ty phi s dung khi lng ln nguyn vt liu, a dng, phong ph v chng loi v cht lng. VD: Xi mng Sng Gianh, cc loi thp, dy in khc nhau

- Khi lng cc vt liu s dng rt khc nhau, tu thuc c im ca tng loi hnh ca cng trnh thi cng. Vi thi cng cc cng trnh hng mc nh , vn phng, cu cng th vt liu chnh l: Xi mng, ct, thp, ...Cc cng trnh ng th nguyn vt liu l: t, , ct, si, b tng nha...Cn cc cng trnh v ng dy in l: dy in cc loi, xi mng, ct c ct in

- Phn ln cc loi nguyn vt liu s dng u trc tip cu thnh ln cng trnh, NVL thng chim ti 60 - 80 % gi tr cng trnh. Mt khc NVL cng chim t trng ln trong c cu vn ca Cng ty

Ngoi ra vic thu mua, bo qun v vn chuyn cc loi nguyn vt liu, cng c dng c cng khc nhau. C nhng vt liu mua ngay ti a bn thi cng, vn chuyn nhanh chng, d bo qun. Nhng cng c nhng loi phi n tn ni khai thc mua v kh bo qun c. Do gy nh hng n qu trnh thi cng. Khng nhng vy, ch cn mt bin ng v chi ph nguyn vt liu cng nh hng n gi thnh sn phm. V vy Cng ty cn s dng tit kim NVL h gi thnh sn phm, nng cao hiu qu sn xut kinh doanh.

2.2. Phn loi:

2.2.1. Phn loi NVL cng c dng c:

Do c im l cng ty chuyn v xy dng cc cng trnh v ng s, nh ca nn cn s dng nhiu loi NVL khc nhau v s lung, chng loi. m bo cho cng tc qun l, cng nh vic hch ton cng ty phn loi n nh sau :

Nguyn vt liu chnh: NVL chnh l i tng lao ng ch yu trong ngnh xy dng c bn, l c s vt cht ch yu hnh thnh nn thc th ca sn phm nh: St, thp, xi mng,ct, , gch...

Xi mng: Xi mng trng, xi mng en

Ct: ct en, ct vng, ct mn, ct th

: dm, ng, hc, ba...

Gch: Gch A c, gch 2 l, gch ch, gch p, gch lt, gch chn tng...

St: st trn, st ng

Thp: thp trn (6, 8, 10, 12,14,16,18,20), thp vung(10x10, 10x15), thp ch thp.

B tng: b tng kh, b tng bt, b tng tm, b tng ct

- Nguyn vt liu ph: Cng l i tng lao ng nhng NVL ph khng phi l c s ch yu hnh thnh nn vt th. NVL ph c vai tr ph trong qui trnh sn xut kinh doanh to cho qu trnh sn xut kinh doanh c bnh thng phc v cho nhu cu cng ngh k thut v qun l nh: Vi bt, sn, ph gia b tng,..

Sn: Sn ca st, sn tng

Cht ph gia: Vi, ve, bt b...

Thit b an ton: kha Minh Khai, Vit Tip, tay nm ca, cht Minh Khai, Vit tip, bn l Vit Tip, tr nc cha chy...

Thit b in: Dy in, cm, phch cm, qut thng gi...

- Nhin liu: Nhin liu, cc vt liu lun chuyn (vn khun, gin gio...) cn thit cho vic thc hin v hon thnh cng trnh. Nhin liu ch yu s dng cho my thi cng (my i, my mc,xe ti...)bao gm : du izen, du nhn...Xng: xng A92, xng moga 92, moga 93.

- Ph tng thay th: L ph tng cn d tr sa cha, thay th cc my mc thit b, phng tin vn ti.v.v..

- Vt liu v thit b xy dng c bn: l loi vt liu, thit b phc v cho vic lp t v dng lp t cc cng trnh xy dng c bn gm: thit b cn lp, cng c, kh c.v.v..

- Ph liu: Gm cc vt liu b loi ra trong qu trnh sn xut v thanh l TSC, cng c dng c nhng n c th bn ra ngoi.

2.2.2 Phn loi cng c dng c:

Cng c dng c c phn loi nh sau:

- Ln tri tm thi, gio, cp pha dng trong XD c bn, dng c g lp chuyn dng cho sn xut, vn chuyn hng ha

- Qun o bo h lao ng, gang tay, giy dp lao ng

- Cng c dng c khc

2.3. nh gi NVL cng c dng c cng ty TNHH TV v XD Quang Trng:

nh gi NVL l dng thc o tin t biu hin gi tr nguyn vt liu theo nguyn tc nht nh. Nguyn vt liu Cng ty c nh gi theo tr gi vn ngha l ton b s tin ca Doanh nghip b ra c c s vt t .

Tr gi vn vt t ti thi im mua hng l s tin thc t Doanh nghip phi tr cho ngi bn gi l tr gi mua thc t. Cng ty TNHH TV v XD p dng phng php khu tr thu GTGT nn gi tr mua thc t l s tin ghi trn ho n khng k thu GTGT tr i cc khon gim gi, hng tr li (nu c).

2.3.1. Phng php nh gi nguyn vt liu cng c dng c nhp kho - i vi nguyn vt liu nhp kho mua ngoi: y l ngun cung cp ch yu ca Cng ty.

=

+

i vi NVL nhp kho thu ngoi gia cng.

3.2. Phng php nh gi nguyn vt liu cng c dng c xut kho.

Cng ty TNHH TV v XD Quang Trng xut NVL theo phng php bnh qun gia quyn

n gi Gi thc t VL tn u k + Gi thc t VL nhp trong k

bnh qun =

gia quyn S lng tn u k + S lng nhp trong kV d: Tn u k: 14.000.000/ kg.

Nhp trong k: 5.200. x 13.800. = 71.760.000 n gi 14.000.000+ 71.760.000 BQGQ = = 13.832/kg 6.2002.4. T chc k ton chi tit nguyn vt liu cng c dng c Cng ty2.4.1.Chng t k ton s dngTheo ch k ton quy nh th cc chng t k ton NVL s dng trong cng ty gm:

- Phiu xut kho ( Mu 02 VT/BB)

- Phiu nhp kho ( Mu 01 VT/BB)

- Phiu xut kho kim vn chuyn ni b ( Mu 03 VT/BB)

- Th kho

2.4.2. Ti khon k ton s dng.

p ng yu cu ca cng tc k ton nguyn vt liu i hi phi phn nh v theo di tnh hnh nhp - xut - tn. V vy k ton m cc ti khon theo di tnh hnh bin ng ca nguyn vt liu.

TK 151: Ti khon ny dng phn nh gi tr vt t hng ha mua ngoi thuc quyn s hu ca doanh nghip nhng cui thng hng vn cha v nhp kho, cn ang trn ng vn chuyn, bn, bi hoc v doanh nghip nhng ang ch kim nghim nhp kho.

TK 152 dng theo di gi tr hin c v tnh hnh tng, gim nguyn vt liu theo gi thc t.

TK 331 dng phn nh theo di s tin phi tr cho ngi cung cp, s tr v cn phi tr.

TK 154 dng tp hp chi ph sn xut v cung cp s liu tnh gi thnh sn phm, lao v, dch v.

Ngoi ra trong qua trnh hch ton k ton cn s dng cc ti khon lin quan nh: TK133, TK111, TK621,...

* S k ton s dng:

- S chi tit vt t, hng ha.

- S nht k chung

- S ci TK 152

- S ci TK 331

2.4.3. K ton chi tit tnh hnh nhp xut vt liu cng c dng c ti cng ty.

Cng ty TNHH TV V XD Quang Trng l mt Cng ty v thi cng xy dng. V vy nguyn vt liu s dng a dng v phong ph, cc nghip v nhp, xut u din ra hng ngy. Do nhim v ca k ton nguyn vt liu v cng quan trng. Cng ty t chc hch ton chi tit NVL theo phng php th song song.

S 2.1: S hch ton theo phng php th song song.

: : Ghi hng ngy.

: Ghi cui thng.

: i chiu, kim tra

- Ti kho: Th kho s dng th kho phn nh hng ngy tnh hnh nhp, xut, tn kho ca tng th, loi vt liu. Th kho do k ton lp, mi loi vt liu c ghi trn mt th kho. Hng ngy khi nhn cc chng t k ton nhp, xut NVL th kho tin hnh kim tra, i chiu s liu ri ghi vo s thc nhp, xut ca th kho. Cui ngy cn c vo s nhp, tn ghi vo ct s tn ca th kho.

- Ti phng k ton: K ton vt t s dng th chi tit phn nh tnh hnh bin ng tng th vt liu tng kho xem c ph hp vi th kho ca th kho khng, theo di c v mt gi tr v s lng nguyn vt liu. - u im: Ghi chp s, th n gin, r rng, d kim tra i chiu s liu v pht hin sai st.

- Nhc im:

+ Vic ghi chp cn trng lp gia kho v phng k ton.

+ Khi lng ghi chp qu ln. Nu chng loi vt t nhiu vic nhp xut tn thng xuyn trong khi cng vic kim tra khng thng xuyn m ch yu vo cui thng. Do dn n hn ch chc nng kim tra ca k ton trong qun l.

2.5. Thc trng k ton nguyn vt liu, cng c dng c ti doanh nghip

2.5.1. Thc trng k ton chi tit nguyn vt liu cng c dng c:

2.5.1.1. Th tc nhp kho nguyn vt liu:

Cn c vo d ton tin thi cng cng trnh, n v thi cng lp nhu cu s dng vt t, cn c vo k hoch Gim c giao nhim v cho ph gim c k kt hp ng kinh t, sau vit phiu yu cu cung cp vt t cho cng trnh.

Th tc nhp kho : Th kho cn c vo ha n GTGT ca n v cung cp hng ha dch v kim tra, i chiu v nhp vo kho NVL,CCDC. Th kho ghi chp tng vt t, cng c dng c v th kho.

Hng ngy th kho chuyn ton b th kho v phng k ton. Mi th kho lp cho mi vt t, cng c dng c..

Phng k ton cn c vo ho n bn hng ca nh cung cp, i chiu s lng, cht lng, gi c... ca hp ng k kt v lp phiu nhp kho.

Phiu nhp kho c lp 02 lin:

+ Th kho gi 01 lin ghi vo th kho, cui ngy giao cho k ton vt t.

+ Lin cn li giao cho nhn vin vt t km theo ho n bn hng ca n v bn hng.

L mt Cng ty chuyn v thi cng xy dng do nguyn vt liu nhp kho phn ln l nhp t ngun mua ngoi. V vy vic nhp, xut NVL din ra thng xuyn. Cng ty thc hin k ton tng hp theo phng php k khai thng xuyn.

* K ton nhp nguyn vt liu t ngun mua ngoi:

Ngy nay vic mua bn vt t din ra rt nhanh gn. Khi nhn c cng trnh phng k thut v k ton ca cng ty tin hnh lp d ton cho cng trnh v phi d tr sao cho vt liu phi m bo cht lng v gi thnh hp l. Cn c vo bng d ton, cc i s tm ng tin mua nguyn vt liu. Sau th kho tin hnh kim nhn lp phiu nhp kho v khong 5- 10 ngy th kho gi cc chng t v phng k ton, k ton tin hnh phn loi, kim tra v nh khon.

+ Trng hp cng ty thanh ton ngay tin vt t hoc Cng ty tr ngi bn bng tin gi ngn hng, tin mt hoc Cng ty tr bng tin tm ng, k ton nh khon nh sau:

N TK 152 - Nguyn liu, vt liu

N TK 133 - Thu GTGT c khu tr

C TK 111, TK 112, TK 141

+ Trng hp Cng ty cha tr tin cho ngi bn , k ton cn c vo ho n bn hng , phiu nhp kho,... v nh khon:



C TK 331 - Phi tr ngi bn

V d : Ngy 10/08/2012 cng ty TNHH TV v XD Quang Trng mua vt liu XD ca cng ty VLXD Min Trung bao gm mt s loa sau:

c Vt cc loi: s lng 50 kg, vi n gi 30.000 ng ( gi cha thu gtgt)

p t mt : s lng 10 b, vi n gi 50.000 ng ( cha thu gtgt)

Biu mu 2.1: Ha n GTGT

HA NGI TR GIA TNG

Lin 2:Giao cho khch hng

Ngy 21 thng 02 nm 2013S 001321

n v bn hng : Cng ty TNHH TM Tin t a ch : Tk1- TT ng L Tuyn Ho- Qung BnhM s thu: 3805000445924 - Ngn hng nng nghip v PTNT Huyn Tuyn HoH v tn ngi mua hng : Tn n v : Cng ty TNHH TV v XD Quang Trnga ch : Tiu khu 2 - Th trn ng L Tuyn Ho - Qung BnhHnh thc thanh ton: TM MS: 3100266785

STT Tn hng ha,dch vn v tnhS lngn gi Thnh tin

ABC123= 1x2

1

2c vtp t Mt kgb501030.00050.0001.500.000 500.000

Cng tin hng: 2.000.000

Thu sut GTGT: 10% Tin thu GTGT: 200.000

Tng cng tin thanh ton: 2.200.000

S tin vit bng ch: Hai trm hai mi nghn ng./.

Ngi mua hng Ngi bn hng Th trng n v

(K, ghi r h tn) (K, ghi r h tn) (K, ng du,ghi r h tn)

Vi ha n ngy 21/022/2013 sau khi k ton kim tra tnh hp l, hp php ca chng t, k ton tin hnh nh khon.

i vi c vt , TK " Nguyn vt liu" c m l Tk 152023

Cn p t mt c k ton hch ton vo TK 152025

- Cn c vo ha n k ton nh khon:

N TK 152023 1.500.000N TK 152025 500.000N TK 133 200.000 C TK 331 ( Cty CPTM v XL in cng nghip ) 2.200.000- Khi thanh ton cho khch hng qua chuyn khon th nh khon:

N TK 331 (Cty CPTM v XL in cng nghip) 2.200.000 C TK 111 2.200.000 Sau khi ha n v th kho tin hnh kim k ng vt t theo ha n ri lp phiu nhp kho. Sau y l mu phiu nhp kho ca s vt t trn:Phiu nhp kho s lng hng trn.

Biu mu 2.2. Phiu Nhp Kho

Cng Ty TNHH TV v XD Quang Trng Mu s 01 - VTTiu khu 2 Th Trn ng L Tuyn Ho - Qung Bnh ( Q s 48/2006/Q-BTC

Ngy 14/9/2006 ca B trng BTC)

PHIU NHP KHO

Ngy: 21 thng 02 nm 2013 S: 37 N:152 :

C: 331 :

H v tn ngi giao hng: Nguyn vn Dng - Cn b vt t

Theo ho n GTGT s 001321 ngy 21/02/2013

Nhp ti kho : Vn phng cng ty

TTTn, nhn hiu,quy cch phm cht vt t, dng c sn phm hng ha M

Sn v S lngn giThnh tin

Theo chng tThc nhp

1

2c vt

p t Mt kgb50

1050

1030.00050.0001.500.000 500.000

CngXXXXx2.000.000

( Hai triu ng chn./. )

- S chng t gc km theo: Chng t:

Ngi lp phiu K ton Ngi giao hng Th kho

* Trng hp nhp nguyn vt liu do xut dng khng ht em nhp li kho: K ton cn c vo phiu nhp kho ca nguyn vt liu tha v phiu xut kho lc dng.

- Nu NVL xut dng cho sn xut trc tip, chi ph sn xut chung, chi ph qun l doanh nghip,.. khng ht nhp li kho, k ton nh khon:


C TK 621, TK 627, TK 642,..

Khi nguyn vt liu s dng khng ht cng ty tin hnh nhp kho hoc xut dng cho cng trnh khc.

Sau y l mu phiu nhp kho vo 21 thng 02 nm 2013 nguyn vt liu dng khng ht nhp kho

Khi nhp kho, k ton hng tn kho lp phiu nhp kho:

VD: Nhp kho vt t tha sau thi cng

Ngy 23/02/2013, kt thc qu trnh thi cng, cng ty t chc kim k vt t cui ki, cn b vt t cn ca vo kt qu kim k lp phiu bo kim k vt t hng ha, gim c cng ty k duyt nhp kho s vt t ny, k ton hng tn kho lp phiu nhp kho nhp kho s vt t ny:

Biu mu 2.3: Phiu nhp kho s 38

N V:................. M s:01- VT

B PHN:............. (Ban hnh theo Q s 48/2006/Q-BTC ngy

14/09/2006 ca B Trng BTC )

PHIU NHP KHO N TK: 152

Ngy 23 thng 02 nm 2013 C TK: 621

S 38

H tn ngi giao hng: Trn Vn ThnhNhp ti kho:.S 2...... ..a im:.........................................

VT: ng

TT

Tn, nhn hiu, quy cch, SP, hng ho

M s

VT

S lng

n gi

Thnh tin

Theo chng t

Thc nhp

01

Thp ( 16

Tn

10

10

12.500.000

125.000.000

Cng

x

x

10

10

x

125.000.000

Tng s tin bng ch: Mt trm hai mi lm triu ng.

S chng t gc km theo: 02 Nhp, ngy 23 thng 02 nm 2013

Ngi lp phiu Ngi giao hng Th kho KTT Th trng n v (K,h tn) (K,h tn) (K,h tn) (K,h tn) (K,h tn)

2.5.1.2.Th tc xut kho nguyn vt liu:

Cn c vo nhu cu s dng vt t ca tng cng trnh, phng kinh doanh c nhim v cung cp vt t cho cc i theo ng yu cu ca tin thi cng. Th kho s cn c vo phiu yu cu ca ch nhim cng trng lm th tc xut kho.

Phiu xut vt t c th lp ring cho tng th vt t hoc chung cho nhiu vt t cng loi nhng phi cng kho v s dng cho mt cng trnh.

Phiu xut kho do k ton lp gm 02 lin:

- Th kho gi 01 lin vo th kho sau chuyn cho k ton vt t.

- Ngi s dng gi 01 lin

Trong Cng ty nguyn vt liu xut kho ch yu l s dng cho thi cng cc cng trnh xy dng. Cn c vo nhu cu thc t ca tng cng trnh v phng kinh doanh c trch nhim cung cp vt t theo yu cu qua s ng ca Gim c

Do Cng ty thc hin nhiu cng trnh khc nhau nn nguyn vt liu c Cng ty lp cho tng cng trnh c th. Tu theo tng mc ch v i tng s dng nguyn vt liu khc nhau m k ton phn nh bn C TK 152 v N cc TK lin quan.

* Trng hp nguyn vt liu xut dng cho thi cng cng trnh ( tu i tng s dng) . Cn c vo phiu xut kho k ton ghi:

N TK 621,TK 627, TK 642,...

C TK 152( Chi tit tng vt t) - Gi tr vt liu xut dng.

* Trng hp xut kho phc v cho my thi cng ( n v khng t chc b my k ton ring cho i my thi cng m tnh trc tip vo chi ph tng cng trnh) thi nh khon tng t.

N TK 621, TK 627, TK 642..

C TK 152

* Trng hp xut kho nguyn vt liu em gia cng. Cn c vo phiu xut kho, hp ng gia cng k ton tin hnh nh khon:

N TK 154 - Chi ph sn xut kinh doanh d dang

C TK 152 - Nguyn liu, vt liu

* Trng hp xut kho vt t em bn ( i vi nhng vt t mua v n v khng s dng ht). Cn c vo phiu xut kho k ton nh khon:

N TK 711, TK 331

C TK 152 - Nguyn liu, vt liu.

* Trong Cng ty hin nay cn c mt s cng trnh c giao khon vi hnh thc khon gn cho cc t, i. Sau s thanh ton vi Cng ty v nguyn vt liu mua v s khng qua kho v xut dng trc tip cho cng trnh. K ton nh khon:

N TK 621( chi tit cho tng cng trnh)


C TK 141 - Tm ng( Chi tit cho ngi nhn tm ng)

Sau y em xin trch mt s mu khi xut vt t ca cng ty TNHH TV v XD Quang TrngBiu mu 2.4: Giy ngh cp vt t

Cng Ty TNHH TV v XD Quang Trng GIY NGH CP VT T

n v ngh :Cng trnh SC trng tiu hc s 2 ng L Tn ti l : Nguyn Vn Tun - Nhn vin k thut cng SC trng tiu hc s 2 ng L Yu cu cp vt t: Thi cng cng trnh

TT

Tn vt t

n v tnh

S lng

Ghi ch

Khi lng

a im giao hng

1

c vt kg50Cng trnh SC trng TH s 2 Ngy 23 thng 02 nm 2013n v ngh Ngi duyt Phng vt t

Biu mu 2.5: Phiu xut kho.

Cng ty TNHH TV v XD Quang Trng Mu s 02 VT

Tiu khu -TT ng L- Tuyn Ho- Qung Bnh (Ban hnh theo Q s 48/2006/Q

-BTC ngy 14/09/2006 ca B

Trung BTC)

PHIU XUT KHO

Ngy 24 thng 02 nm 2013 N 15411: 1.550.000

C 152: 1.550.000

H tn ngi nhn hng: Nguyn Vn Tuna ch ( b phn) : NV k thut

L do xut kho: Nhn vt t thi cng cng trnh: trng Th S 2Xut ti kho ( ngn l) : Kho vn phng

STT

Tn, nhn hiu, quy cch phm cht vt t, dung c, sn phm, hng ha

M s

n v tnh

S lng

n gi

Thnh tin

Yu cu

Thc xut

A

B

C

D

1

2

3

4

1

c vt cc loiOCVITKg505030.0001.500.000Cng

1.500.000Tng s tin ( Vit bng ch): Mt triu nm trm ngn ng chn.

S chng t gc km theo: H s 001321 10/12Ngi lp phiu Ngi nhn hng Th kho K ton trng Gim c

(K, h tn) (K, h tn) (K, h tn) (K, h tn) (K, h tn, ng du)

K ton tin hnh nh khon cho nghip v xut kho trn l:

N TK 154: 45.000.000 (ng)

C TK 152: 45.000.000 (ng)2.5.1.3. K ton chi tit nguyn vt liu:

K ton chi tit NVL c thc hin song song gia kho v phng k ton. qun l tnh hnh bin ng NVL, phng php k ton chi tit c x nghip p dng phng php ghi th song song trn c s cc chng t nhp, xut do phng k ton lp.

* Ti kho: Th kho s dng th kho ghi chp hng ngy tnh hnh nhp xut tn kho vt liu theo ch tiu s lng. Khi nhn c chng t nhp xut NVL th kho tin hnh kim tra tnh hp l hp l ca chng t ri tin hnh nhp xut NVL, ghi phiu nhp xut vo phiu nhp, phiu xut NVL. Cui ngy phn loi chng t ghi th kho. Mi th NVL c ghi vo mt t th.Mi chng t c ghi trn mt dng trn t th theo ngy chng t v s chng t. Cn c vo phiu nhp kho ghi ct nhp, cn c vo phiu xut kho ghi ct xut. Cui thng thu kho tnh ra s tng nhp, xut ca tng th NVL trn th kho theo tiu thc:

S tn kho = S tn kho + S nhp - S xut kho

cui thng u thng trong thng trong thngSau y em xin trch dn ra mt s mu th kho v vt t vo thng 12/2012.

Biu mu 2.7: Th kho (S Kho)

Cng ty TNHH TV v XD Quang Trng Mu s S09 DNN

Tiu khu 2 TT ng L Tuyn Ho Qung Bnh (Ban hnh theo Q s 48/2006/Q-BTC ngy 14/09/2006 ca B trng BTC)

TH KHO (S KHO)Ngy lp th: 28/02/2013Tn vt t: c vt.

n v tnh: tnChng t

Ngy thng

Din gii

S lng

Nhp

Xut

Nhp

Xut

Tn

A

B

C

1

2

3

4

Tn

15NK05

01/02Nhp c vt Cng ty TNHH TM Tin t5065NK07

05/02Nhp c vt Cng ty TNHH TM Tin t40105XK04

06/02Xut kho cho cng trnh Trng Th s 2105NK10

10/02Nhp c vt Cng ty TNHH TM Tin t5050XK06

15/02Xut kho cho cng trnh Trng Th s 2500

Cng

1401550

Ngy 28 thng 02 nm 2013

Th kho K ton trng Gim c

(K, h tn) (K, h tn) (K,h tn, ng du)

Biu mu 2.8 Th kho ca vt liu xi mng trong thng 1Cng ty TNHH TV v XD Quang Trng Mu s S09 DNNTiu khu 2 -TT ng L Tuyn Ho-Qung Bnh (Ban hnh theo Q s 48/2006/Q-BTC ngy 14/09/2006 ca B trng BTC)

TH KHO (S KHO)

Ngy lp th: 28/02/2013 Tn vt t: Xi mng cc loi VT: Tn

Chng t

Ngy thng

Din gii

S lng

Nhp

Xut

Tn

Tn

6NK04

11/02NK xi mng Sng Gianhca tng cng ty VLXD Min Trung COSCOS1 915NK04

11/02NK xi mng Thanh Trng COSCOS115

20XK03

25/02XK cho cng trnh nng cp ng lin thn x L Ho1010NK09

26/02NK xi mng Sng Gianh

ca tng cng ty VLXD Min Trung COSCOS1 919 Cng

23

1019


Th kho K ton trng Gim c

(K, h tn) (K, h tn) (K,h tn, ng du)

* Ti phng k ton:

K ton trng s dng s chi tit NVL theo di chi tit tng th NVL theo c s lng v gi tr. Mi th c vit trn mt t s. Cui thng cn c vo s chi tit NVL lp bng nhp xut tn.

Khi nhn c chng t nhp xut NVL, tng kho, k ton tin hnh kim tra tnh hp l, hp php ca chng t. K ton ghi s chi tit c ch tiu s lng v gi tr. Khi nhn c phiu nhp kho, xut kho k ton cn c vo s lng v n gi tnh ra s tin v ghi vo s chi tit.

Cui thng k ton v th kho tin hnh i chiu s liu trn s chi tit NVL v th kho theo ch tiu s lng, nu s lng khp nhau th k ton trng tin hnh lp bng tng hp nhp xut tn cn c vo s liu dng tng hp trn s chi tit NVL. ng thi vi vic ghi vo th kho, th kho tin hnh chuyn cc chng t nhp xut cho phng k ton. Ti phng k ton sau khi xem xt kim tra cc chng t nh phiu nhp, phiu xut thy hp l, k ton ghi vo s chi tit s 2 theo tng phiu nhp. Cui mi thng k ton cng tng loi vt liu v s lng v gi tr theo tng loi vt liu, cng c dng c vo s chi tit nhp - xut - tn.

2.5.2. Thc trng k ton chi tit cng c dng c ti doanh nghip:

2.5.2.1. Th tc nhp kho cng c dng c

Trnh t nhp kho cng c dng c doanh nghip cng tng t nh trnh t nhp kho nguyn vt liu. Khi nhp kho th th kho cn c vo ha n gtgt tin hnh lm cc th tc nhp kho.

Khi mua cng c dng c th cn c ha n. Sau y em xin trch mt s chng t lin quan n vic tng gim v cng c dng c ca doanh nghip.

K ton s dng TK 153 Cng c dng c.

Ha n GTGT vo ngy 01 thng 02 nm 2013, doanh nghip mua 05 my ct st ca cng ty TNHH Tin t vi n gi l 3.150.000 ng/ ci.

Biu mu 2.9: Ha n gi tr gia tng

HA N Mu s 01GTKT3/001 GI TR GIA TNG K hiu: NN/11P

Lin 2: Giao cho ngi mua S 0000673

Ngy 01 thng 02 nm 2013 n v bn hng : Cng ty TNHH Tin t

M s thu: 3100283371

a ch: Tk1- TT ng L- Tuyn Ho-Qung Bnh

in thoi: 052.3822615 Fax: 052.34843792

S ti khon: 3805000445914 ti Ngn hng nng nghip v PTNT Tuyn Ho H tn ngi mua hng: Nguyn Vn Dng

Tn n v : Cng Ty TNHH TV v XD Quang Trnga ch: Tiu khu 2 TT ng L Tuyn Ho - Qung BnhHnh thc thanh ton: CK . MST: 3100266785 TT

Tn hng ha, dch v

n v tnh

S lng

n gi

Thnh tin

1

2

3

4

5

6= 4x 5

1

My ct st

Ci

5

3.150.00

15.750.000

Cng tin hng : 15.750.000

Thu sut GTGT: 10%. Tin thu GTGT : 1.575.000 Tng cng tin thanh ton : 17.325.000S tin vit bng ch: Mi by triu ba trm hai mi lm ngn ng chn./.

Ngi mua hng Ngi bn hng Th trng n v

(K, ghi r h tn) (K, ghi r h tn) (K, ng du, ghi r h tn)

Biu mu 2.10: S chi tit vt t, dng c (Bu lng)Cng ty TNHH TV v XD Quang TrngTiu khu 2 TT ng L Tuyn Ho - Qung BnhMu s S07- DNN

(Ban hnh theo Q s 48/2006/Q-BTC


S CHI TIT VT T, DNG C

Thng 02 nm 2013 Ti khon : 152023. c vt cc loi VT: kg

Chng tDin giiTK i ngn gi Nhp Xut Tn

S hiuNgy thngS lng Thnh tinS lngThnh tinS lngThnh tin

Tn15450.000

NK0501/02Nhp c vt cc loi11130.000501.500.000661.950.000

NK0705/02Nhp c vt cc loi11130.000401.200.0001043.150.000

XK0406/02Xut cng trnh c vt6211053.150.00000

NK1010/02Nhp c vt cc loi11130.000501.500.000501.500.000

XK0615/02Xut cng trnh621501.500.00000

Cng1404.200.0001554.650.00000

Ngy 28 thng 02 nm 2013 Ngi ghi s K ton trng Gim c (K,h tn) (K,h tn) (K, h tn, ng du)

Biu mu 2.11: S chi tit vt t, dng c (xi mng)

Cng ty TNHH TV v XD Quang Trng

Tiu khu 2 TT ng L Tuyn Ho - Qung BnhMu s S07- DNN



)

S CHI TIT VT T, DNG C

Thng 02 nm 2013 Ti khon : 152012. Xi mng cc loi VT: Tn

Chng t

Din giiTK i ngn gi Nhp Xut Tn

S hiuNgy thngS lngThnh tinS lngThnh tinS lngThnh tin

Tn6 7.950.000

NK0411/02Nhp kho xi mng Sng Gianh1121.325.000911.925.0001519.875.000

NK0411/02Nhp kho xi mng Thanh Trng1121.225.00056.125.0002026.000.000

XK0325/02Xut cng trnh6211013.000.0001013.000.000

NK0926/02Nhp xi mng Sng Gianh3311.325.000911.925.0001924.925.000

Cng2329.975.0001013.000.0001924.925.000

Ngy 28.thng 02.nm 2013 Ngi ghi s K ton trng Gim c (K,h tn) (K,h tn) (K, h tn, ng du)

Biu mu 2.12: Bng tng hp chi tit nguyn vt liu


Tiu khu 2 TT ng L Tuyn Ho - Qung BnhMu s S07- DNN



BNG TNG HP CHI TIT VT LIU,DNG C

Ti khon: Nguyn vt liu

S hiu: TK 152

Thng 01 nm 2013 STT

Tn, quy cch vt liu, dng c S tin

Tn u kNhp trong k Xut trong k Tn cui k

1c vt450.0004.200.0004.650.0000

2Xi mng7.950.00029.975.00013.000.00024.925.000

3Gch5.870.00030.900.00014.500.00022.270.000

4Ct3.580.00012.640.00013.800.0003.720.000

5Thp62.000.000675.000.000675.000.00062.000.000

......

10 cc loi4.800.00020.650.00012.000.00013.450.000

Cng241.220.000780.300.000625.331.000296.189.000

Ngy 28 thng 02 nm 2013 Ngi lp K ton trng

(K, h tn) (K, h tn)

Nhn c cng c dng c, th kho cn c vo ha n lp phiu nhp kho

Biu mu 2.13 Phiu nhp kho


Tiu khu 2 TT ng L Tuyn Ho - Qung Bnh ( Q s 48/2006/Q-BTC


PHIU NHP KHO

Ngy 01 thng 02 nm 2013 S : 01

H tn ngi giao hng : Nguyn Vn Dng N 153: 15.750.000Theo ha n s: 0000673 ngy 01/08/2012 N 133 : 1.575.000Nhp ti kho: Vn phng cng ty C 112: 17.325.000

TT

Tn hng ha, dch v

M s

n v

S lng

n gi

Thnh tin

Theo chng t

Thc nhp

1

Nhp vt t thit b

My ct stCi

05053.150.00015.750.000Cng

15.750.000 ( Mi lm nghn by trm nm mi ng)

Ngi lp phiu K ton Ngi giao hng Th kho

2.5.2.2.Th tc xut kho cng c dng c:

Trnh t th tc xut kho cng c dng c ca cng ty nh sau:

u tin l n v ngh vit giy ngh cp cng c dng c

Biu mu 2.14: Giy ngh cp vt t

Cng ty TNHH TV v XD Quang Trng Tiu khu 2 TT Tuyn Ho Tuyn Ho Qung Bnh

GIY NGH CP VT T

n v ngh: Cng trnh ng lin thn x L Ho.

Tn ti l: Hong Vn Dng - Nhn vin k thut

Yu cu cp vt t: Thi cng cng trnh

TT

Tn vt t

n v tnh

S lng

Ghi ch

Khi lng

a im giao hng

1

My Ct stCi

01

Cng trnh gii phng mt bng ng x L Ho Ngy 05 thng 02 nm 2013n v ngh Ngi duyt Phng vt t

Sau khi c gim c hoc ngi c quyn chp nhn yu cu cp cng c th k ton vit phiu xut kho. Do cng c dng c c xut dng c phn b mt ln nn k ton hch ton nh sau:

N TK 621: 3.150.000 (ng)

C TK 153: 3.150.000 ( ng)

Biu mu 2.15: Phiu xut kho s 02


Tiu khu 2 TT ng L Tuyn Ho - Qung Bnh (Ban hnh theo Q s 48/2006/Q

-BTC ngy 14/09/2006 ca B

Trung BTC)

PHIU XUT KHO S 02

Ngy 05 thng 02 nm 2013 N 621: 3.150.000

C 153: 3.150.000H tn ngi nhn hng: Nguyn Vn Dnga ch ( b phn): NV K thut

L do xut kho : Nhn cng c dng c thi cng cng trnh ng giao thng x L HoXut ti kho : Kho vn phng

TT

Tn nhn hiu quy cch, phm cht dng c

M s

n v tnh

S lng

n gi

Thnh tin

Yu cu

Thc xut

A

B

C

D

1

2

3

4

1

My Ct StMAYCATSATCi

01

01

3.150.0003.150.000Cng

3.150.000- Tng s tin ( Vit bng ch): Ba triu mt trm nm mi nghn ng chn

- S chng t gc km theo : H 0000673 01/02 Ngi lp phiu Ngi nhn hng Th kho K ton trng Gim c

2.5.2.3.K ton chi tit cng c dng c:K ton tin hnh lp s chi tit tng cng c dng c, ri sau lp bng tng hp nhp- xut- tn ca cc loi cng c dng c.

Biu mu 2.16: S chi tit vt t, dng c


Mu s S07- DNN

Tiu khu 2 TT ng L Tuyn Ho -Qung Bnh (Ban hnh theo Q s 48/2006/Q-BTC Ngy 14/09/2006 ca B trng BTC)S CHI TIT VT T, DNG C

Thng 02 nm 2013 Ti khon : 153. My ct st

VT: Ci

Chng tDin giiTK i ngn giNhpXutTn

S hiuNgy thngS lngThnh tinS lngThnh tinS lngThnh tin

Tn00

NK0101/02NK My ct st1533.150.0000515.750.0000215.750.000

XK0205/02XK s dng cho cng trnh242013.150.0000112.600.000

Ngy 28 thng 02 nm 2013 Ngi ghi s K ton trng Gim c

(K,h tn) (K,h tn) (K, h tn, ng du)

Biu mu 2.17: Bng tng hp chi tit cng c dng c Cng ty TNHH TV v XD Quang Trng Mu s S07- DNN

Tiu khu 2 TT ng L Tuyn Ho -Qung Bnh (Ban hnh theo Q s 48/2006/Q-BTC Ngy 14/09/2006 ca B trng BTC)BNG TNG HP CHI TIT VT LIU,DNG C

Ti khon: Cng c dng c

S hiu: TK 153

Thng 02 nm 2013STTTn, quy cch vt liu, cng c dng c S tin

Tn u kNhp trong kXut trong kTn cui k

1My ct st015.750.0003.150.00012.600.000

2Xe ra0 4.500.0004.500.0000

....

Cng20.597.650 20.250.000 7.650.00033.197.650

Ngy 28 thng 02 nm 2013 Ngi lp K ton trng

(K, h tn)

(K, h tn) 2.5.3.Thc trng k ton tng hp ti cng ty TNHH TV v XD Quang TrngK ton nguyn vt liu,cng c dng c doanh nghip p dng phng php k khai thng xuyn. Hnh thc k ton ghi s nht k chung. C 2 loi s l:

+ S nht k chung : ghi chp cc nghip v kinh t pht sinh v phn nh quan h i ng

+ S ci: ghi chp cc nghip v kinh t pht sinh trong nin k ton ca TK 152 v mt s TK lin quan.

Biu mu 2.18: S nht k chung


Tiu khu 2 TT ng L Tuyn Ho - Qung BnhMu s S03a DNN

(Ban hnh theo Q s 48/2006/Q

-BTC ngy 14/09/2006 ca B trng)

S NHT K CHUNG (Trch) Ngy 28 thng 02 nm 2013 VT: ng

TTChng tDin gii ghi s ciSTT dngTK i ngS pht sinh

S hiuNgy thngNCN C

S d u k..................

0101/02-Doanh thu bn hng v dch v

-Thu VAT 10%01

02

03131

333

511198.000.000 18.000.000180.000.000

......

NK0411/02-Nhp kho xi mng Sng Gianh-Thu gtgt 10%1718

19152

13333119.875.000 1.987.50021.862.500

NK0411/02-Nhp kho xi mng Thanh Trng-Thu gtgt 10%202122152

13333126.000.000 2.600.00028.600.000

NK0510/02-Nhp kho c vt - Thu gtgt 10%232425152

133

1111500.000 150.0001.650.000

.........

NK0718/02-Nhp c vt-Thu gtgt 10%38

39

40152

1331111.200.000 120.0001.320.000

..........

XK0325/02Xut xi mng cho cng trnh58

5962115213.000.00013.000.000

XK0425/02Xut c vt cho cng trnh60

61621

1523.150.0003.150.000

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

NK0926/02- NK xi mng Sng Gianh62

63

64152

13333111.925.000 1.192.50013.117.500

.

.......

0328/02Thu tin cng trnh7778112131165.000.000165.000.000

...........

NK1028/02-NK c vt- Thu gtgt808182

152

1333311.500.000

150.0001.650.000

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

Cng pht sinh thng 02/20132.435.540.0002.435.540.000

Biu mu 2.19: S ci nguyn vt liuCng ty TNHH TV v XD Quang Trng

Tiu khu 2 TT ng L Tuyn Ho - Qung Bnh

Mu s S03b DNN(Ban hnh theo Q s 48/2006/Q


S CI TI KHON( trch)

Thng 02 nm 2013.

TK 152 - Nguyn liu, vt liu n v tnh: ng

CTGSChng t Din giiNht k chungTK i ng S tin

SHNTTrangTT dngNC

I. S d u k342.824.644

II. Pht sinh trong k

1/0211391/02Mua sn cc loi33123.600.000

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

11/02PNK0411/02Nhp kho xi mng Sng Gianh33119.875.000

11/02PNK0411/02Nhp kho xi mng TT33126.000.000

10/02PNK0510/02Nhp kho c vt1111.500.000

10/02PNK0510/02Nhp kho tip a111500.000

15/02PNK0615/02Nhp kho thp ( 16 ,18,20112

331300.000.000

485.000.000

18/02PNK0718/02Nhp kho c vt1111.200.000

25/02PXK0325/02Xut kho xi mng62113.000.000

25/02PXK0425/02Xut kho c vt6213.150.000

28/02007676528/02Mua cc loi 11220.650.000

28/02PNK0928/02Nhp kho ct33115.700.000

28/02NK1028/02Nhp kho c vt3311.500.000

28/02XK0528/02Xut kho thp621255.000.000

28/02XK0628/02Xut kho c vt6211.500.000

Cng pht sinh thng 02/2013780.300.000625.331.000

S d cui k296.189.000

Biu mu 2.20: S ci cng c dng c

Cng ty TNHH TV v XD Quang TrngTiu khu 2 -TT ng L -Tuyn Ho - Qung Bnh

Mu s S03b DNN(Ban hnh theo Q s 48/2006/Q


S CI TI KHON( trch)

Thng 02 nm 2013.

TK 153-Cng c dng c n v tnh: ng

CT

GSChng tDin giiNht k chungTK i ngS tin

SHNTTrangTT dngNC

I. S d u k20.597.650

II.Pht sinh trong k

01/02NK0101/02Nhp kho my ct st11215.750.000

05/02XK0205/02Xut kho my ct st6213.150.000

28/02NK1128/02Nhp kho xe ra1114.500.000

28/02XK0728/02Xut kho xe ra6424.500.000

Cng pht sinh thng 02/201320.250.0007.650.000

S d cui k33.197.650

2.6. K ton kim k vt liu, cng c dng c ti cng ty

Cui k, phng k ton vt t thit b v th kho tin hnh kim k vt t. Cn cng c dng c th cui nm ti chnh cng ty li thc hin vic kim k mt ln, nhng cng c no cn nng cp bo dng th c hi ng kim k lp danh sch v a ln cho gim c k duyt chi kinh ph tu sa.

Kt qu kim k c ghi chp v phn nh ln bin bn kim k. Sau khi kim k, tin hnh i chiu s liu thc t kim k vi s liu phng k ton.

Sau k ton tnh gi tr chnh lch cho tng loi vt t trc khi lp bo co cn c vo kt qu kim k.

Chnh lch tha thiu = S tn kho kim k S tn kho s sch.

Khi pht hin chnh lch cn tm ra nguyn nhn c quyt nh x l kp thi.

- Pht hin tha khi kim k, K:

N TK 152, TK 153

C TK 3388

- Pht hin thiu khi kim k

+ Do chnh lch ngoi nh mc, K:

N TK 1388

C TK 152, TK153

+ Do chnh lch trong nh mc, K:

N TK 632

C TK 152, TK 153

Biu mu 2.21: Bin bn kim k vt t, cng c, sn phm, hng ha

Cng ty TNHH TV v XD Quang TrngTk2 TT ng L Tuyn Ho- Qung BnhMu s S08- DNN



BIN BN KIM K VT T, CNG C, SN PHM, HNG HA

Kho : vn phng Thi im kim k: Ngy 01 thng 02 nm 2013 Ban bin bn kim k gm:

ng/ b: Trng Quang Chc v: Gim c i din : Trng ban

ng/ b : Nguyn Vn Thnh Chc v: K ton trng i din: y vin

ng/ b: Nguyn Th Loan Chc v: Th kho i din: y vin

Kt qu kim k c nhng vt t sau y:

Tn vt t

VT

Tn s sch

Tn thc t

Chnh lch

Ghi ch

SL

TT

SL

TT

SL

TT

Thp

Kg

2025.000.0002025.000.000Xi mng

Tn

56.625.000

56.625.000

M3

2

404.000

2

404.000

Gch

Vin

6000

7.640.900

6000

7.640.900

Du

Lt

78010.300.00078010.300.000

Ngy 01 thng 02 nm 2013 Gim c K ton trng Th kho Trng ban kim k

(K,h tn) (K, h tn) (K, h tn) (K, h tn)

Biu mu 2.22: Bin bn kim k vt t, cng c, sn phm, hng ha


Tk2- TT ng L Tuyn Ho- Qung Bnh Mu s S08- DNN



BIN BN KIM K VT T, CNG C, SN PHM, HNG HA

Kho : S 2 Thi im kim k: Ngy 01 thng 02 nm 2013 Ban bin bn kim k gm:

ng/ b: Nguyn Vn V Chc v: Gim c i din : Trng ban

ng/ b : Nguyn Th L Thu Chc v: K ton trng i din: y vin

ng/ b: Nguyn Th Thoan Chc v: Th kho i din: y vin

Kt qu kim k c nhng vt t sau y:

Tn cng c

VT

Tn s sch

Tn thc t

Chnh lch

Ghi ch

S lng

Thnh tin

S lng

Thnh tin

S lng

Thnh tin

Bay, xoaCi

13

980.000

13

980.000

0

Qun o bo h lao ng

B

152.050.000152.050.0000

My ct st

Ci

4

12.600.000

4

12.600.000

0


Gim c K ton trng Th kho Trng ban kim k (K,h tn) (K, h tn) (K, h tn) (K, h tn)

2. 7. nh gi thc trng v cc gii php hon thin cng tc k ton nguyn vt liu ti cng ty TNHH TV v XD Quang TrngTrong iu kin kinh t th trng hin nay mt doanh nghip mun tn ti v ng vng trn th trng th hot ng sn xut kinh doanh ca doanh nghip phi c hiu qu. Mun t nhng iu th cng tc qun l, cng tc t chc sn xut phi cht ch v bt c mt doanh nghip no hot ng sn xut kinh doanh cng hng ti mc tiu cui cng l li nhun. t c mc ch ny mi doanh nghip phi c nhng cch t chc, bin php khc nhau. c bit bin php tit kim chi ph, h gi thnh sn phm c nhiu doanh nghip quan tm nht.

L mt doanh nghip va v nh nn Cng ty TNHH TV v XD Quang Trng khng trnh c nhng kh khn, th thch. Bn cnh doanh nghip li phi cnh tranh vi nhiu doanh nghip khc cng ngnh. Song trc tnh hnh , Cng ty khng ngng u t trang thit b, my mc hin i nhm nng cao nng sut cht lng v h gi thnh sn phm. V vy Cng ty khng nhng gi vng th trng m cn m rng th trng v lin tc lm n c li. C th ni y l kt qu m Cng ty c gng t c, trong tit kim chi ph v h gi thnh sn phm nhng vn m bo cht lng cng trnh l bin php m cng ty p dng.

Cng ty TNHH TV v XD Quang Trng l mt Cng ty xy dng nn chi ph nguyn vt liu chim mt t trng ln trong gi thnh sn phm. V vy, vic t chc cng tc k ton ni chung v k ton nguyn vt liu ni ring c quan tm su sc.

Qua qu trnh tm hiu thc t v cng tc k ton ni chung v cng tc k ton nguyn vt liu ni ring Cng ty, em nhn thy c nhng kt qu t c v nhng hn ch sau:

2. 7.1 Kt qu t c: - V b my qun l: Cc phng ban chc nng rt gn nh, ph hp vi c im, quy m hot ng ca cng ty. Vi quy m qun l hp l to iu kin cho qun l ch ng trong sn xut, quan h vi khch hng v ngay cng c uy tn trn th trng, m bo ng vng trong cnh tranh.

- V t chc b my k ton: Cng ty xy dng cho mnh mt i ng k ton vng vng v c b dy kinh nghim trong cng tc k ton, p dng kp thi cc ch k ton hin hnh. Cng vic c phn cng c th ph hp vi trnh ca tng nhn vin k ton t to iu kin pht huy v nng cao trnh kin thc cho tng ngi.

Phng php k ton s dng l phng php k khai thng xuyn, phng php ny tng i ph hp vi c im sn xut kinh doanh ca Cng ty. N phn nh kp thi tnh hnh sn xut kinh doanh, cung cp y thng tin cho nh qun l doanh nghip.

- V vic s dng ti khon: Cc ti khon k ton c Cng ty s dng hp l, ph hp vi iu kin Cng ty. Cc ti khon c m chi tit gn lin vi tng cng trnh, hng mc cng trnh to iu kin cho cng tc kim tra, i chiu c d dng.

- V hnh thc s k ton: Cng ty p dng hnh thc s Nht k chung lm gim ng k n cng tc k ton nguyn vt liu.

- V cng tc k ton nguyn vt liu: Nhn chung Cng ty xy dng v thc hin k hoch thu mua nguyn vt liu kp thi, do vy khng xy ra tnh trng phi ngng vic do thiu nguyn vt liu. Bn cnh xy dng cc nh mc d tr ca phng k ton, k thut st vi nhu cu thc t tng cng trnh, v th khng dn n tnh trng ng vn do d tr qu nhiu nguyn vt liu. Vic xy dng nh mc cng trnh, hng mc cng trnh st thc t trnh lng ph nguyn vt liu. Ngoi ra vic phn loi nguyn vt liu chi tit tng loi do vy d dng trong qun l.

- V h thng kho: Cc kho nguyn vt liu c sp xp ngay ti chn cng trnh nn thun li cho vic bo qun cng nh xut nguyn vt liu vo s dng.

- V k ton chi tit nguyn vt liu cng cng c dng v: Cng ty t chc hch ton chi tit nguyn vt liu cng c dng c theo phng php th song song ph hp vi c im nguyn vt liu cng c dng c, c im ngnh sn xut.

- i vi tr gi thc t nguyn vt liu cng c dng c xut kho: Cng ty p dng n gi nguyn vt liu xut kho theo phng php bnh qun gia quyn. Phng php ny ph hp vi kt cu ca cng ty, do trong qu trnh xut nguyn vt liu s d dng qun l hn nhng phng n khc, do n gi ca tng loi nguyn vt liu cng c dng c tng ng nhau.

Tuy nhin bn cnh nhng kt qu t c ni bt th trong qu trnh hch ton nguyn vt liu cng c dng c Cng ty cng c mt s tn ti sau:

2.7.2. Hn ch v tn ti.- Vic phn loi v nh gi nguyn vt liu cng c dng c: xy dng v hon thin mt cng trnh, Cng ty phi s dng mt khi lng ln nguyn vt liu cng c dng c gm nhiu loi vi cc thnh phn, tnh nng khc nhau. Do vy mun qun l tt th cn phi tin hnh phn loi nguyn vt liu cng c dng c mt cch khoa hc.

- V cng tc k ton tng hp nguyn vt liu cng c dng c: Ti Cng ty khi xut vt t vo s dng thi cng u lp phiu xut kho nhng c mt s loi vt t do c im kh cn ong o m nh si, , ct...nn thng n cui k mi xc nh c s tn v tnh ra c s xut trong k.

- V lun chuyn chng t: a bn hot ng ca Cng ty rng nn vic lun chuyn chng t chm nh vic cung cp chng t nhp, xut chm so vi ngy quy nh. Do vy nhiu khi nh hng n bo co nhanh v nguyn vt liu cng c dng c.

- V vic vn chuyn ni b: T kho ca cng trnh ny n kho ca cng trnh khc s lm tn thm mt khon chi ph vn chuyn.

- V vic xut ho n GTGT: Vt t do s dng khng ht, c xut bn nhng trong qu trnh xut bn Cng ty li khng xut ho n GTGT m ch cn c vo phiu xut kho.Nn doanh thu vt t bn ra nh hn mua vo.

- i vi tr gi thc t nguyn vt liu cng c dng c xut kho: V Cng ty gm nhiu loi vt t nn vic theo di n gi v s lng nhp d b nhm ln.

+ V t chc b my.

Hin nay, s lng nhn vin k ton cn t nn mi nhn vin m nhn hai n ba phn hnh k ton. Khi lng cng vic ln c th gy p lc cho nhn vin, c bit trong thi gian quyt ton cng trnh v quyt ton cui nm.

+ Hch ton chi tit nguyn vt liu cng c dng c theo phng php th song song dn n ghi chp cn trng lp gia kho v k ton. Khi lng ghi chp nhiu, Chng loi nguyn vt liu cng c dng c nhiu, vic nhp xut din ra thng xuyn nn nu cng vic kim tra khng thng xuyn m dn ch yu vo cui thng th s gy kh khn trong vic nm bt tnh hnh nhp xut tn nguyn vt liu.

2.7.3. Kin nghi, ng gp. Qua mt thi gian thc tp, tm hiu v Cng ty cng vi nhng kin thc c hc. L mt sinh vin em xin nu ln mt vi kin ngh nhm gp phn hon thin hn na cng tc k ton nguyn vt liu cng c dng c ti Cng ty.

* Th nht: V phn loi k ton nguyn vt liu cng c dng c.

i vi xy lp sn phm chnh l cng trnh, cc hng mc cng trnh,..nhng th ny u to nn t nhiu loi nguyn vt liu cng c dng c. V th vic phn loi nguyn vt liu cng c dng c tr thnh yu cu thit yu ca cng tc qun l. Vic phn loi nguyn vt liu cng c dng c mt cch khoa hc, hp l th mi p ng c yu cu qun l.

Ti Cng ty tt c mi vt liu cng c dng c u c xem l vt liu chnh v xem cng dng ca chng nh nhau trong khi cng dng ca tng loi i vi qu trnh sn xut l khc nhau, c loi trc tip tham gia cu thnh sn phm ca cng trnh nh st, thp, xi mng,...C cc loi ch c tc dng ph nh xng, du, sn,.. Vic Cng ty xem tt c l nguyn vt liu cng c dng c chnh l khng c c s. Do vy em xin kin ngh Cng ty cn phi phn loi nguyn vt liu cng c dng c mt cch hp l c th cn c vo ni dung kinh t ca nguyn vt liu cng c cng c chia thnh:

- Nguyn vt liu cng c, dng c chnh: Chng hn st, thp, , ct,...

- Nguyn vt liu cng c, dng c ph: Chng hn nh sn, xng du,...

- Ph tng thay th: Nh cc chi tit my, c vt,...

* Th hai: V vic lun chuyn chng t

Do c im v a bn hot ng ca Cng ty rng, cc cng trnh nm cc ni, v vy cc chng t, thng tin v cc cng trnh gi v phng k ton chm. Sau khi nhn c chng t, k ton phi tin hnh sp xp, phn loi mt lng chng t kh ln. Nh vy, d dn n nhm ln , thiu st nht l nhng k tin thi cng gp rt, thi cng nhiu cng trnh v chi ph nguyn vt liu ln.

khc phc tnh trng ny, theo em Cng ty nn thc y nhn vin k ton cc cng trnh nh k gi s liu thu thp v phng k ton. Nh vy s cung cp kp thi cc bo co v nguyn vt liu.

* Th ba: qun l tt s lng cng nh cht lng nguyn vt liu th tt c cc vt t mua v t cc ngun khc nhau u phi c lm th tc nhp kho k c nguyn vt liu xut thng cho cng trnh.

Nu nh nguyn vt liu xut trc tip cho cng trnh khng qua nhp kho Cng ty thng hch ton:

N TK 621, TK 627, TK 642

C TK 111, TK 112, TK 331,...

Lm nh vy th Cng ty s kh qun l c cht lng ca nguyn vt liu. Do Cng ty nn lm th tc nhp kho sau xut kho s qun l tt cht lng v s lng, cn c vo chng t nhp k ton nh khon:

N TK 152

N TK 133

C TK 111, TK 112, TK 141,...

Cn c vo chng t xut k ton ghi

N TK 627, TK 621, TK 642,...

C TK 152

* Th nm:

Ghi chp s liu, phn nh thng tin trn chng t.

+ Trn phiu nhp kho:

Hin nay, khi vit phiu nhp kho th tin thu GTGT vn c phn nh ln phiu nhp kho l khng cn thit. Trn phiu nhp kho ch cn phn nh cc ch tiu: S lng theo chng t, s lng thc nhp cn n gi, thnh tin v thu GTGT s do k ton vt t ghi.

+ Trn th kho

Ti kho, th kho theo di tnh hnh nhp xut tn ca vt t trn th kho. Khi xut vt t thi cng cng trnh th th kho nn ghi chp c th loi nguyn vt liu xut kho ch khng nn ghi chp chung chung. V d: Xut thp l phi ghi r thp trn, hp, vn ch khng c ghi chung chung l thp.

- Cng ty khng s dng ti khon 151: Hng mua ang i ng. Nh vy trng hp hng cha v m nhn ho n khng phn nh ng quy nh.

* Th su:

+ Cn ch thit k cc dng c, ln tri, lu bt tht tt khi cn c th s dng bo qun cc loi NVL c d dng hn, trnh s tc ng ca thi tit, kh hu. trnh tnh trng vt t b mt mt trong qu trnh thi cng do khng c kho bi bo qun, cn phn cng cng nhn lun phin thay nhau trng coi NVL, CCDC, bt bi thng nu lm h hng, mt mt.

- Cha qun l cht ch c nguyn vt liu ti cc cng trng thi cng dn n tht thot .

- Trong qun l vn: Do thanh ton tin chm cho nn phc v qu trnh thi cng thiu, vn n ng ri rc trn cc cng trnh kh nhiu, cng ty phi vay vn ngn hng v hng nm phi tr li vay ln. Chnh v nhng l do trn m qu trnh thi cng cc cng trnh hng mc cng trnh gp rt nhiu kh khn.

KT LUNQua qu trnh tm hiu cng tc k ton Cng ty TNHH TV v XD Quang Trng ni chung v k ton nguyn vt liu, cng c, dng c ni ring, bn thn em phn no nm bt c thc trng t chc cng tc k ton trong mt doanh nghip cng nh cng vic cn lm ca phn hnh k ton nguyn vt liu v cng c, dng c. doanh nghip l c bit quan trng.

pht huy vai tr ca mnh mt cch c hiu qu i hi vic t chc k ton phi khng ngng i mi sao cho ph hp v p ng c nhu cu pht trin. c bit cng tc k ton nguyn vt liu, cng c, dng c phi ngy cng c hon thin hn phn nh chnh xc, y , kp thi tnh hnh nhp-xut-tn nguyn vt liu, cng c, dng c hp l s lm gim chi ph, h gi thnh, tng li nhun v nng cao sc cnh tranh cho sn phm ca doanh nghip. Ngoi ra, k ton nguyn vt liu, cng c, dng c cn rt cn thit cho hot ng sn xut kinh doanh, n ch cho doanh nghip nhng u, nhc im trong tng thi k sn xut t doanh nghip c hng i mi, to pht trin hn.

Trong qu trnh thc tp ti cng ty TNHH TV v XD Quang Trng em nhn c s ch bo v hng dn ca cc thy, c gio trng c bit l thy gio Ths Nguyn Th Hanh Duyn, cng cc c ch trong cng ty, cc phng ban chc nng ca cng ty gip em thc tp hon thin chuyn thc tp tt nghip : Thc trng cng tc k ton nguyn vt liu, cng c dng c ti Cng ty TNHH TV v XD Quang Trng

Vi kh nng c hn, thi gian thc t cha nhiu nn trong chuyn ny khng trnh khi nhng thiu st, hn ch nht nh. Em rt mong c s gip , ch bo, ng gp kin ca cc thy c, cc anh ch trong cng ty, c bit l c gio Ths: Nguyn Th Hnh Duyn chuyn c hon thin hn.

Mt ln na, em xin chn thnh cm n s gip ch bo ca cc c ch,cc anh ch, ti cng ty TNHH TV v XD Quang Trng , cc thy c gio ca Trng i Hc Vinh, c bit l c gio Thc s Nguyn Th Hnh Duyn gip em hon thnh chuyn thc tp tt nghip ny. Em xin chn thnh cm n !

Sinh vin

S tho v nhn thu

Lp k hoch xy lp

Tin hnh thi cng

Mua vt liu

Giam sat va nghim thu cng trnh hng mc vi i thi cng

Duyt, quyt ton cng trnh hng mc

Nghim thu cng trinh vi chu u t

Ban giao va quyt toan cng trinh cho chu u t

Gim c

Phng k thut,

Phng k ton ti v

Phng vt t

P. k hoch u thu

i thi cng s 1

i thi cng s 3

i thi cng s 2

K Ton trng

K Ton Tng hp

K Ton Cng N

Th Qu

K Ton Thanh Ton, Cc Khon Phi Np NSNN

K Ton NH, Tin Lng

K Ton VT - TSC

K Ton Ti Cc i Sn Xut

-S k ton chi tit

-Bng tng hp chi tit

-Nht K Chung

-S ci

Phn mm k ton Misa

Bo co Ti Chnh

Bo co Qun Tr

Bng tng hp chng t k ton cng loi

Chng t k ton (Phiu chi, phiu xut kho, phiu nhp kho, bo n,ho n gi tr gia tng)

Chng t gc ( Phiu thu, phiu chi, giy bo n, giy bo c)

Phn mn k ton Misa (Phn h k ton vn bng tin)

Bo co ti chnh Bo co qun tr

S nht k chung

S chi tit TK 111, TK 112

S ci TK 111, TK112

Bng tng hp chng t k ton cng loi

Chng t tin lng ( bng chm cng, bng thanh ton lng )

Phn mn k ton Misa

(Phn h k ton tin lng v cc khon trch theo lng)

S nht k chung

S chi tit TK 334, TK 338

S ci TK 334, TK338

Bo co ti chnh

Bo co qun tr

Bng tng hp chng t cng loi

Chng t tin gc v NVL, CCDC

( Phiu xut kho, phiu nhp kho)

S chi tit TK152, TK153

S ci TK 152, TK 153

nht k chung


Phn mn k ton Misa

(Phn h k ton hng tn kho)

Bo co ti chnh

Bo co qun tr

Chng t tin gc v TSC ( chng t

tng gim TSC, khu hao TSC )

Phn mm k ton Misa

(Phn h k ton TSC)

S ci TK 211, TK 213, TK214

S chi tit TK 211, TK213, TK214

S nht k chung


Bo co ti chnh

Bo co qun tr

Phn h k ton cng n phi thu, phi tr

S chi tit

TK 331, TK 131

S nht k chung

S ci TK 131, S ci TK 331

Chng t thanh ton ngi mua, ngi bn

Bo co ti chnh

Bo co qun tr

S chi tit

TK 621,622, 623, 627, 154

Phn h k ton chi ph v gi thnh

Bo co ti chnh

Bo co qun tr

S nht k chung

S ci TK 621, 622, 623, 627, 154

Chng t lin quan n chi ph sn xut chung

S chi tit

TK 632, 511, 911, 641, 642

Phn h k ton bn hng v xc nh kt qu kinh doanh

Bo co ti chnh

Bo co qun tr

S nht k chung

S ci TK 632, 511, 641, 642, 911

Chng t lin quan n chi bn hng

Tr gi thc t nguyn vt liu nhp kho

Chi ph thu mua

Gi mua nguyn

vt liu

+

+

=

Chi ph thc t gia cng

Chi ph vn chuyn

Tr gi vn thc t vt t xut kho thu ngoi gia cng ch bin

Tr gi vn nhp kho

Th kho

Phiu xut kho

Th hoc s chi tit vt t, hng ha

Bng tng hp nhp, xut, tn kho vt t, hng ha

K ton tng hp.

Phiu nhp kho

PAGE Sinh vin: Cao Th Hng Lp K51E1 - K ton

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Bao Cao Nguyen (1).doc