1. Nguyn Mnh CngBo co hc vic: Nhn vin k ton Tng cng ty vin thng qun i chi nhnh kinh doanh h nam BO CO hc VIC ti : qu trnh hch ton cc khon doanh thu 098 ti chi nhnh kinh doanh h nam Ngi vit Ph trch nghip v Th trng n v H Nam, thng 04 nm 2009Li ni uPL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/20081/52

2. Nguyn Mnh CngBo co hc vic: Nhn vin k tonNgy nay, trong bi cnh hi nhp ca nn kinh t quc t, s cnh tranh gia cc doanh nghip din ra ngy mt gay gt, c bit l trong lnh vc cng ngh thng tin v cc ng dng khoa hc k thut. Vin thng cng l mt trong cc ngnh c tc pht trin v tng trng nhanh nht.Sau mt khong thi gian i vo hot ng. Vi slogan Hy ni theo cch ca bn hnh nh ca Tng cng ty Vin thng qun i Viettel ngy cng tr nn quen thuc vi khch hng trn c nc. Vi li th ca mt Tng cng ty c tim lc v nng ng, Viettel Mobile tr thnh mng di ng s 1 Vit Nam vi hn 20triu thu bao.y l mt thnh qu ht sc khch l ca mt Tng cng ty mi thnh lp. Vi mc tiu tr thnh nh cung cp dch v vin thng s mt ti Vit Nam, Viettel lun c bit quan tm ti vic nng cp c s vt cht, k thut ci tin dch v ngy cng tt hn nhm p ng nhu cu ngy cng a dng v phong ph ca qu khch hng.Viettel l mt doanh nghip tr c nhng bc pht trin mnh m khng ngng, kp thi p ng nhu cu th trng, song cng l mt doanh nghip c nhiu n v hch ton ph thuc nn cng tc qun l theo di, c bit cng tc ti chnh k ton l mt khu rt quan trng cng t ra nhiu vn cngii quyt. Nhn thc c iu , l mt nhn vin ang trong qu trnh c th vic ti phng ti chnh, cPL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/20082/52 3. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonphn cng theo di v thc hin cc cng vic v doanh thu ti Chi nhnh kinh doanh H Nam. Sau ba thng th vic ti phng Ti Chnh - Chi nhnh kinh doanh H Nam, c s gip v tn tnh ca cc ng ch phng ti chnh, v cc phng ban lin quan. Ti c tm hiu tip xc thc hin cc cng vic v quyt nh chn ti: Cng tc hch ton k ton doanh thu 098 ti Chi nhnh kinh doanh H NamBo co gm 6 phn:+ Phn I : Gii thiu v bn thn.+ Phn II : Gii thiu kt qu trong thi gian hc vic.+ Phn III: Tm hiu chung v tng cng ty vin thng Qun i.+ Phn IV : Tm hiu v Chi Nhnh kinh doanh H Nam.+ PhnV : Thc trng v mt s gii php nng cao cng tc qun l, hch ton Doanh thu ti Chi nhnh Kinh doanh H Nam.+ Phn VI : Nhn Xt ni dung bo co v kt qu hc vic.Trongkhong thi gian ba thng th vic, nhng g ti nm bt c cn hn ch nn bi vit ca ti s khng trnh khi nhng thiu st, ti rt mong c cc ng ch - nhng ngi i trc c nhiu kinh nghim gp , gip , ch bo bn bo co ca ti hon thin hn v mang tnh thc tin.Ti xin chn thnh cm n Ban lnh o Tng Cng ty, Lnh o Chi nhnh kinh doanh H Nam, Phng ti chnhPL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 3/52 4. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonchi nhnh v ton th ng nghip to iu kin thun li gip ti hon thnh ti ny cng nh nhng cng vic c giao. H Nam, ngy 10 thng 04 nm 2009 NGI VIT BO CO Nguyn Mnh Cng Phn I Gii thiu v bn thnH v tn : nguyn Mnh Cng Ngy sinh: 26/01/1979Gii tnh : NamNi sinh : Bnh x cng ty Xy lp CN Ho Cht T Lim - HNH khu thng tr: T 39, Cm 6 Phng Ph Thng Q Ty H HN.PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/20084/52 5. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tona ch lin lc:S nh 12 Ng 97/17/34 ng c Giang Q Long Bin TP H NiNgy vo th vic: 05/01/2009Chc danh th vic: Nhn vin k ton Doanh Thu.n v th vic: Chi nhnh kinh doanh H NamQu trnh hc tp v cc kho o to Thi ThiHLoiXpgian gianTrng/ nChuyn ohnhlo bt kt v o tongnh too toi u thcTrng CaoK Tonng KinhNm: Nm: doanh t k thut Di Chnh1997 2000nghip TBK Cng Nghip hn quy sn xutI H Ni Trng H KK tonNm: Nm:thut CN DoanhnghDi Ti2001 2003 TBK Thi Nguyn ip hnChcK nng: Tin Hc Word Exel K nng khc: Phn mm k ton. English Quan h gia nh: ( B m, v chng, anh ch em rut )Ni Nm STTH tnQuan hNgh nghip (tnh,sinh TP)1Nguyn Vn HmB 1952K s trcH Ni PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/20085/52 6. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tona2L Th HcM 1952K TonH Ni NV k Nguyn Vit thut cng3 Em rut 1981 H Ni Dng ty CP May10K Ton Nguyn ThCty TNHH4 Em rut 1983 H Ni Hng XNK HoBnhK Ton on Th HiCty Kim5V 1979 H Ni Oanhton, k ton H Ni6Nguyn Mai ChiCon2004Cn nhH Ni Qu trnh cng tc : 1/ n v Cng ty TNHH XNK Ho Bnh T: cng tcS 383 La Thnh Ba 01/06/2002 a ch : nh HNn: in Thoi :043.8564782 01/07/2006 Cng Vic c phn cng, trch nhim : L doanh nghip Thng mi chuyn kinh doanh bn v cho thu Thp hnh phc v cng tc xy dng c bn. Chc danh : K ton tng hp. Nhim v v trch nhim : theo di ton b cc hot ng ti chnh, k ton ca doanh nghip, tp hp, phn nh, ln bo co v doanh thu, phn b chi ph, theo di cng n, gi vn. . . Lp cc bo co thu nh k, bo co ti chnh nm,PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/20086/52 7. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonthc hin quyt ton thu hng nm ca cc thu HN. Mc lng hng :L do chm dt : Chuyn n v Lng CB + Ph cp mi.Cng ty LD vn ti Hn Hp 1/ n v Vit Nht s 2 (Logitem VN T : cng tc No2)10/07/2006 P. c Giang Long Bin n: a ch : HN 25/11/2008 in Thoi : 04.38273487 Cng Vic c phn cng, trch nhim : L Cng ty LD gia Nht Bn v Cty CP Vn ti t s 2, chuyn kinh doanh vn ti hng ho ni a, xut nhp khu u thc, kinh doanh kho bi. Nhim v v trch nhim : theo di, thanh quyt ton, phn b chi ph v kho bi, chi ph hot ng ca xe, iu phi xe vn chuyn hng phc v k hoch vn chuyn hng ca khch hng. .. Lp cc bo co qun tr, bo co vi c quan chc nng, Mc lng c hng: Theo quy nh lut L L do chm dt: Chuyn n v mi. PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 7/52 8. Nguyn Mnh CngBo co hc vic: Nhnvin k tonPhn II Tng cng ty vin thng qun i n v: chi nhnh kinh doanh h namBo co kt qu nhim v trong qu trnh hc vicNhn vin t nhn Nhn xt ca TT Ni dung cng vicxt n vPL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/20088/52 9. Nguyn Mnh CngBo co hc vic: Nhn vin k tonLy bo co Doanh thu bn hngS dng thnh ca ca hng, i l t Phn Mmtho PMQLBH trong 1 Qun L Bn Hng, so snh vi svic i sot cc liu thc t ca ca hng, ibo co do CH, L l gi ln.gi ln X l d liu trn phn mm bn hng (nhp, duyt giy np tin,X l thnh tho nhp v tnh ton tin bn hng,v thng xuyn 2 lp ho n bn hng, thu tinkhi c pht sinh t cc mua hng ca i l trnnghip v phn mm, lp phiu xut kho hng ho) Hng ngy lpbng i chiu Theo di cng n, n c caCng n ca CH hng, i l np tin bn hngn c np tin 3 v pht trin dch v vo ti hng vo TK TCT khon Tng cng ty.khng c trng Nhp liu doanh thu bn hng vo hp np tin hng phn mm DSS chm v cng n qu quy nhnh k t ngy Tng hp bo co nhp xut tn 01 n ngy 03 hng ho kho chi nhnh ca hng,hng thng trc 4 nhn vin bn hng trc tip, so tip kim k hng snh vi bin bn kim k hngho ti cc Ca ho.hngLp bo co thu GTGT u raT ngy 01 n pht sinh ti chi nhnh. ngy 10 hngthng hon thnh Phn tch s d TK131, 1362, 5 cc bo co thu, 1382, 3362, 344.bo co Doanh Lp bo co doanh thu cc dch thu, np tin v, bo co thu tin bn hng.theo quy nh. Ngi bo coPh trch nghip vTh trng n vhc vicTng cng ty vin thng qun i PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/20089/52 10. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton n v: chi nhnh kinh doanh h namDanh mc cc ti liu c trong thi gian hc vic Loi ti liuTc dng i vi c ( TL l STT Tn ti liu nhn thuyt/ TL nibHiu bit v nhn8 gi trthc v phng chm1ct li vnlm vic v vn ha TL ni b ho Viettelviettel3 lut thu B sung kin thc2TNCN,TNDN,nghip v lm vic TL l thuyt GTGTti chi nhnhTi liu h- ng dn B sung kin thcnhp phnTL l thuyt/3nghip v lm vic mm thu chi TL ni b ti chi nhnh trn hthngQuy nhtiL kin thc c bn chnh,quntrong vic hch tonl,hchcc nghip v titon vchnh k ton ca chi4nhnh.TL l thuyt/ thanh quyt ton tiTL ni b B sung kin thcchi nhnhnghip v lm vic kinh doanhti chi nhnh nm 2009- 26 ChunB sung kin thc5mc k ton nghip v lm vic TL l thuytvit nam ti chi nhnh PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 10/52 11. Nguyn Mnh CngBo co hc vic: Nhn vin k tonPHN III Tm hiu chung v tng cng ty vin thng qun iI/ Tng quan v Tng Cng Ty Vin Thng Qun i - Tn y : Tng Cng Ty Vin Thng Qun i. - Tn giao dch quc t : Viettel Coporation. - Tr S chnh: S 1 Giang Vn Minh Ba nh H Ni. - in thoi: (84)46 2556789 Fax: (84)462996789 - Email : gopy@viettel.com.vn - Website : www.viettel.com.vn - Tn c quan sng lp: B Quc phng - Quyt nh thnh lp doanh nghip nh nc s 339/Q-QP ngy 27/07/1993 ca B Quc Phng v s 43/2005/Q-TTg ngy 02/05/2005 ca TT chnh ph.1. Qu trnh hnh thnh v pht trin 1.1 Qu trnh hnh thnhTng Cng ty Vin thng Qun i (Viettel) l doanh nghip Nh nc trc thuc B Quc phng, c thnh lp theo Ngh nh s 58/HBT ngy 01/06/1989 vi tn gi ban u Tng Cng ty in t Thit b Thng tin.PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200811/52 12. Nguyn Mnh CngBo co hc vic: Nhn vin k tonVo ngy 20/6/1989 B trng B Quc phng k quyt nh s 189/Q - BQP v vic qui nh nhim v, quyn hn v c cu t chc ca Tng Cng ty in t Thit b Thng tin. +Nm 1993: Ngy 27/07/1993 B Quc Phng ra Quyt nh 615/Q-QP v vic thnh lp doanh nghip nh nc Cng ty thit b in t v thit b Thng tin vi tn giao dch quc t l SIGELCO, trc thuc B t lnh Thng tin Lin lc- BQP.+Nm 1995: Ngy 14/7/1995, B Quc phng ra Quyt nh s 615/Q - QP v vic i tn Cng ty in t Thit b Thng tin thnh Cng ty in t Vin thng Qun i (VIETEL), trc thuc BTL thng tin lin lc BQP.+Nm 1996: Ngy 19/4/1996, B Quc phng ra Quyt nh s 522/Q - QPv vic thnh lp Cng ty in t Vin thng Qun i (VIETEL) trn c s sp nhp 3 doanh nghip: Cng ty in t vin thng Qun i, Cng ty in t v thit b Thng tin 1, Cng ty in t thit b Thng tin 2. +Nm2003: Theo quytnhs 262/Q -BQPngy 28/10/2003 ca BQP, Cng ty in t Vin thng Qun i c i tn v b sung ngnh ngh kinh doanh thnh Cng ty Vin thng Qun i, tn giao dch quc t l VIETTEL, trc thuc BTL thng tin lin lc BQP.+Nm 2004: Ngy 27/4/2004, B Quc phng ra Quyt nh s 51/2004/Q-BQP v vic chuyn Cng ty Vin thng Qun i thuc Binh chng Thng tin lin lc v trc thuc B Quc phng. PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/200812/52 13. Nguyn Mnh CngBo co hc vic: Nhn vin k ton+Nm 2005: Thc hin Q s 43/2005/Q-TTg ngy 2/3/2005 ca TTCP v Q s 45/2005/Q - BQP ngy 6/4/2005 ca B trng B Quc Phng v thnh lp Tng Cng ty Vin Thng Qun i trn c s t chc li Cng ty Vin Thng Qun i (Viettel). +Tng cng ty vin thng Qun i l mt doanh nghip nh nc hot ng kinh doanh c t cch php nhn, thc hin hch ton kinh t c lp c ti khon ti Ngn hng, vn iu l ti thi im thnh lp l 950 t ng. 1.2. Chng ng pht trin.Nm 1989: Cng ty in t Thit b Thng tin, tin thn ca Cng ty Vin thng Qun i (Viettel) c thnh lp. Nm 1995: Cng ty in t Thit b Thng tin c i tn thnh Cng ty in t Vin thng Qun i (tn giao dch l Viettel), chnh thc c cng nhn l nh cung cp vin thng th 2 ti Vit Nam, c cp y cc giy php hot ng.Nm 2000: Viettel c giy php cung cp th nghim dch v in thoi ng di s dng cng ngh VoIP tuyn H ni - H Ch Minh vi thng hiu 178 v trin khai thnh cng. S kin ny nh du ln u tin Vit Nam, bn cnh Tng Cng ty bu chnh vin thng Vit Nam, c mt doanh nghp kinh doanh dch v vin thng to cho khch hng c c hi c la chn nh cung cp dch v. ng thi y cng l bc i c tnh t ph m ng cho giai on pht trin mi y nng ng ca Tng Cng ty Vin thng qun i v ca chnh Viettel telecom. PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200813/52 14. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonNm 2002: m rng cc loi hnh dch v, Viettel chnh thc khai trng cung cp dch v truy cp Internet ti H ni v Thnh ph H Ch Minh. Tr thnh nh cung cp dch v Internet u tin ti Vit nam s dng cng ngh mng th h mi NGN, c kh nng p ng tt nht cc yu cu ca khch hng.Nm 2003: Thc hin ch trng u t vo nhng dch v vin thng c bn, Viettel t chc lp t tng i a dch v in thoi c nh vo hot ng kinh doanh trn th trng. Nm 2004: Xc nh dch v in thoi di ng s l dch v vin thng c bn, Viettel tp trung mi ngun lc xy dng mng li v chnh thc khai trng dch v vo ngy 15/10/2004 vi thng hiu 098. Vi s xut hin ca thng hiu in thoi di ng 098 trn th trng, Viettel mt ln na gy ting vang ln trong d lun v khch hng, lm gim gi dch v, nng cao cht lng chm sc khch hng, lm lnh mnh ho th trng thng tin di ng Vit Nam. c bnh chn l 01 trong 10 s kin cng ngh thng tin v truyn thng tiu biu trong nm 2004, lin tc nhng nm sau n nay Viettel lun c nh gi l mng di ng c tc pht trin thu bao v mng li nhanh nht vi nhng quyt sch, chin lc kinh doanh to bo lun c khch hng quan tm ch n v ng h. Nm 2005 Viettel cung cp dch v mng ring o. PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 14/52 15. Nguyn Mnh CngBo co hc vic: Nhn vin k tonNm 2006: Viettel mobile 098 k nim 2 nm thnh lp vi cng b t trn 6 triu thu bao. V cng trong nm ny Viettel tin hnh u t sang Lo v Campuchia. Nm 2007: Trong xu hng hi nhp v tham vng pht trinthnh mt Tp on Vin thng,Viettel telecom (thuc Tng Cng ty Vin thng qun i Viettel) c thnh lp v kinh doanh a dch v trong lnh vc vin thng. Nm 2007 l nm thng nht con ngi v cc chin lc kinh doanh vin thng, Viettel telecom cng ghi nhn nhng du n quan trng: - Doanh thu t 1 t USD - Thu bao t 12 triu. - Cung cp y cc dch v: C nh Di ng Internet. Nm 2008 l mt bc nhy vt v mi mt : - Doanh thu t 33.000 t ng (2 t USD) trong li nhun t 8.000 t VN ng v l nm th 3 lin tip c tc tng doanh thu nm sau gp 2 ln nm trc. - Tng s thu bao hot ng thng xuyn t gn 30 triu thu bao. Tri qua 20 nm pht trin, vi nhng bc i vng chc Viettel tng bc c cng c v pht trin ngy cng ln mnh, vi trn 14.000 cn b cng nhn vin, gm cc Tin s, Thc s, K s, c nhiu kinh nghim thc t trong cng tc qun l v kinh doanh, n nay Viettel vn ln tr thnh mt trong nhng nh cung cp dch v vin thng ln hng u ti Vit Nam, c chc nng cung cp cc dch v vin thng trn phm vi ton quc v Quc t.PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200815/52 16. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton2. Chc nng v nhim v chung2.1. Chc nngTng Cng ty c Chnh ph cho php hot ng trong nhiu lnh vc vi phm vi hot ng rng ln, c th:- Kinh doanh cc loi hnh dch v vin thng trong nc v quc t.- Kho st, thit k, lp d n cc cng trnh bu chnh vin thng, pht thanh truyn hnh; t vn v thc hin cc d n cng ngh thng tin cho cc B, Ngnh. - Sn xut, lp rp, sa cha, kinh doanh cc loi thit b in, in t, tin hc, thng tin vin thng, cc loi ngten, thit b vi ba, pht thanh truyn hnh .- Xy lp cc cng trnh, thit b thng tin (Trm my, tngiin t, thpngten, hthngcpthng tin,...), ng dy ti in, trm bin th. - Xut nhp khu cc thit b v in, in t, vin thng, kinh doanh bt ng sn. 2.2. Nhim v- Tng tc pht trin nhanh, chim lnh th trng. - Pht trin kinh doanh gn vi pht trin Tng Cng ty vng mnh ton din. - Tp trung ngun lc pht trin nhanh dch v Bu chnh Vin thng. - Tip tc pht huy th mnh v kinh doanh cc ngnh ngh truyn thng, nh: kho st thit k, xy lp cng trnh, dch v k thut, xut nhp khu, m rng th trng v kinh doanh c hiu qu.PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 16/52 17. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton- Hon thnh nhim v Quc phng, trn c s ngun lc ca mnh, Tng Cng ty tham gia vo tt c cc d n ca cc n v Quc phng v u t nng cp h thng thng tin Quc phng.- Nhanh chng thit lp mng thng tin ring, mnh, cht lng cao phc v qun i v cc c quan lnh o ng v Nh nc.- To ngun ngn sch tham gia vo ngn sch ca B Quc phng nh thu v cc khon khc trong qu trnh pht trin sn xut kinh doanh.3. Mc tiu, quan im v trit l kinh doanh3.1. Mc tiu kinh doanh ca Viettel "Tr thnh nh khai thc dch v Bu chnh -Vin thng hng u ti Vit Nam v c tn tui trn th gii"3.2. Quan im pht trin : - Kt hp kinh t vi li ch quc gia v an ninh quc phng. - Pht trin dch v i i vi pht trin v xy dng c s h tng vin thng.- a dng ho ngnh ngh kinh doanh theo nh hng ca th trng v lun hng ti li ch chnh ng ca khch hng. - Ly yu t con ngi lm ch o, c chnh sch o to, pht trin v thu ht nhn ti. 3.3. Trit l kinh doanh- Tin phong t ph trong lnh vc ngdng cng ngh hin i, sng to a ra cc gii php nhm to ra snPL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 17/52 18. Nguyn Mnh CngBo co hc vic: Nhn vin k tonphm, dch v mi, cht lng cao vi gi cc ph hp p ng nhu cu v quyn c la chn ca khch hng.- Lun quan tm, lng nghe, thu hiu, chia s v p ng nhanh nht mi nhu cu ca khch hng.- Gn kt cc hot ng sn xut kinh doanh vi cc hot ng nhn o, x hi.- Sn sng hp tc, chia s vi cc i tc kinh doanh cng pht trin.- Chn thnh vi ng nghip, cng gp sc xy dng ngi nh chung Viettel.4. Gi tr ct li ca Viettel1.Thc tin lm tiu chun kim nghim chn l 2.Trng thnh qua nhng thch thc v tht bi. 3. Thch ng nhanh l sc mnh ca cnh tranh. 4. Sng to l sc sng ca Viettel. 5. T duy h thng. 6. Kt hp ng ty. 7. Truyn thng v cch lm ngi lnh. 8. Viettel l ngi nh chung.5. Tm nhn thng hiu v Vn ho Viettel. 5.1 Tm nhn thng hiu xc nh hng i chung cho cc hot ng ca doanh nghip, Viettel xy dng tm nhn thng hiu ca ring mnh, c c ng nhng mong mun ca khch hng v s p ng ca Viettel.PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200818/52 19. Nguyn Mnh CngBo co hc vic: Nhn vin k ton"Nh sng to vi tri tim nhn t"* Nh sng to: Mun ni bn thn Viettel lun t duy sng to, ci cch, tin phong t ph trong cc lnh vc cng ngh mi, a dng cc sn phm dch v, m bo cht lng ngy cng tt nht,...* Vi tri tim nhn t: Khng nh mnh l trung tm tnh cm, sn sng chia s, lun lng nghe thu hiu v trung thc vi khch hng, qua quan tm, p ng nhanh cc nhu cu, to iu kin gip , phc v tt nht n tng c th khch hng, tham gia cc hot ng nhn o, x hi,...iu ny cho thy Viettel lun i mi, lun pht trin song song vi lun khng nh tnh nhn vn trong qu trnh cung cp cc sn phm v dch v ca mnh, m bo cht lng sn phm, dch v ngy mt tt hn cho khch hng.* Phng ngn hnh ng v ngha biu trng ca thng hiu(Logo): - Phng ngn hnh ng: thc hin cc quan im, trit l kinh doanh v tm nhn thng hiu, Viettel a ra phng ngn hnh ng:Hy ni theo cch ca bn (Say it your way).iu ny th hin s quan tm, p ng, lng nghe ca Viettel, khuyn khch s phn hi, ng gp kin ca khch hng, qua hon chnh, sng to tng bc p PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200819/52 20. Nguyn Mnh CngBo co hc vic: Nhn vin k tonng tt nht nhu cu ring bit, quan tm chm sc n tng khch hng, tt c v mc tiu quan tm, hng ti tng c th. Phng ngn trn tr thnh mt trong nhng quan im xuyn sut qu trnh pht trin v bao hm tt c tm nhn thng hiu Tng Cng ty l ly yu t con ngi lm ch o trong qu trnh kinh doanh.- Logo:+ Logo c thc hin t ngha ci ngun l mun ni vi mi ngi rng Viettel lun lun lng nghe v cm nhn, trn trng kin ca mi ngi l nhng c th ring bit (cc thnh vin cng ty, khch hng, i tc). y cng chnh l ni dung phng ngn hnh ng ca Viettel "Hy ni theo cch ca bn". + Hnh tng hai du nhnh n trn Logo c thit k t nt nh n nt ln v t nt ln n nt nh mun ni ln s chuyn ng lin tc, xoay vn, n th hin c tnh logic, lun sng to, i mi ca Viettel. + Khi ch Viettel c s lin kt vi nhau th hin s on kt, gn b, k vai, st cnh v chia s vi nhau ca cc thnh vin trong Cng ty, chung sc xy dng mt mi nh chung vi mt tp th vng mnh. y cng khng nh Viettel coi con ngi l trng tm. PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200820/52 21. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton +Hnh dng ca Logo ging qu a cu khng nh s kinh doanh ca Viettel mang tnh ton cu. +Nhn tng th ta thy Logo c s cn bng m dng theo trit hc phng ng, biu hin cho s bn vng. +Nhn v mu sc ta thy ba mu: xanh, vng t v Trng. Mu Xanh thin thanh biu hin ca tri, mu ca khng gian sng to, ca kht vng vn ln. Mu vng t biu hin ca t, mu ca s m m, gn gi, n hu, n nhn. Mu trng ln nn ch Viettel th hin cho s chn thnh, thng thn, nhn t, th hin qu trnh sinh si, ny n v pht trin, bao bc gia tri v t. S kt hp hi ho gia tri, t v con ngi theo trit l su sc ca Phng ng l "Thin thi, a li, nhn ho", n gn lin vi lch s, nh hng ca Cng ty, th hin s pht trin bn vng ca thng hiu Viettel. 5.2. Vn ho Viettel:L mt Cng ty thuc Qun i nn Viettel ly bn cht ca B i c h xy dng nn vn ho ca ring mnh. N khng cng nhc, khng mang tnh cc b, m lun mm do, hng ngoi, hc hi. Qua 20 nm pht trin, nt vn ho ring ca Viettel mang m tnh cht doanh nhn, c th hin mt cch linh hot qua cch ng x vi th trng, sn sng gip , thu hiu v chu trch nhim cao thng qua vic a ra cc gii php, cc sn phm, dch v hon ho nhm p ng tt nht nhu cu ca khch hng, em li s la chn ti u nht ca mi khch hng.Nt vn ho ca Viettel tng bc c xy dng mang m tnh chuyn nghip, th hin ca mt Cng ty c tm c quc t. Viettel lun coi con ngi l ch th phtPL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 21/52 22. Nguyn Mnh CngBo co hc vic: Nhn vin k tontrin, do vy m nt vn ho t chc c xy dng c tnh hng ngoi vi quan im c th con ngi vi con ngi (Viettel vi khch hng) nn khch hng l i tng c trn trng, sn sng phc v, p ng cc dch v tt nht. Mt khc, lun coi trng nhn vin Cng ty vi tnh cm chn thnh, to iu kin, khuyn khch, h tr pht huy kh nng, nng lc, quan tm n chnh sch o to v trng dng nhn ti, cao vai tr ca tng c nhn, con ngi trong s pht trin ca Cng ty v chm lo n i sng tinh thn, vt cht cho cn b cng nhn vin ca mnh, iu ny xc nh tnh hng ni ca nt vn ho v cng l chnh sch nhn s ca Viettel. Nt vn ho ca Viettel l s kt hp hi ho hai phong cch hng ngoi v hng ni, vi c trng l s phi hp ca hai tnh cht kiu vn ho t chc doanh nhn v chuyn nghip.y l nim thommi nhnvin Viettel u cm nhn v t gic tun th thc hin xy dng v pht trin truyn thng tt p, khng nh mt phong cch ring, mt vn ho t chc ca chnh mnh. 6. C cu t chc v m hnh t chc6.1. S t chc Tng cng ty (S 01) nh km.6.2. Ban Tng Gim c Tng Cng tyViettel l mt doanh nghip nh nc, trc thuc B Quc phng, b my lnh o c chc nng qun l cao nht l Ban Tng Gim c Tng Cng ty gm : 1. Thiu tng Hong Anh Xun - Tng Gim c. 2. Thiu tng Dng Vn Tnh - Ph Tng Gim c, B th ng y. 3. i t Nguyn Mnh Hng - Ph Tng Gim c PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 22/52 23. Nguyn Mnh CngBo co hc vic: Nhn vin k ton 4. i t L ng Dng - Ph Tng Gim c 5. i t Tng Vit Trung- Ph Tng Gim c 6. i t Hong Cng Vnh- Ph Tng Gim c6.3. Cc Phng, Ban Tng cng ty:Trc tip gip vic cho ban gim c - Vn Phng Tng cng ty. - Phng u t pht trin - Phng Chnh Tr - Phng Xy dng CSHT - Phng T chc lao ng. - Ban CSBCVT - Phng ti chnh - Ban Thanh tra - Phng k hoch- Ban DA BOT ng cao tc Viettel - Phng K thut- 08 i din vng - Phng kinh doanh- Ban ng dng CNTT6.4: Khi n v hch ton ph thuc - Cng ty thu cc v dch v Viettel. - Cng ty truyn dn Viettel. - Cng ty vin thng Viettel. - Cng ty Viettel Media. - 63 chi nhnh vin thng tnh thnh ph. 6.5: Khi n v hch ton c lp- Cng ty c phn u t xy dng- Cng ty lin doanh IDC- Cng ty c phn u t quc t Viettel- Cng ty c phn cng ngh Viettel- Cng ty t vn thit k Viettel- Cng ty cng trnh Viettel- Cng ty TM v XNK Viettel PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200823/52 24. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton - Cng ty bu chnh Viettel 6.6: Khi n v s nghip:- Trung tm o to Viettel.- Cu lc b Bng Th cng Viettel. 7: Nghnh ngh v lnh vc kinh doanh: - Kinh doanh cc dch v bu chnh vin thng.- Pht trin cc sn phm phn mm trong lnh vc in t vin thng, cng ngh thng tin, Internet.- Sn xut, lp rp sa cha v kinh doanh cc thit b in, in t vin thng, cng ngh thng tin v thit b thu pht v tuyn in.- Hot ng trong lnh vc xy dng bu chnh vin thng, cng ngh thng tin, truyn tI in.- Kho st lp d n cng trnh bu chnh, vin thng, cng ngh tin.- o to ngn hn, di hn cn b, cng nhn vin trong lnh vc bu chnh vin thng.- u t xy dng c s h tng, a c, khch sn, du lch, kho bI, vn chuyn.- Xut nhp khu cng trnh thit b ton b v in t, thng tin v cc sn phm in t, cng ngh thng tin.- Sn xut bt giy, giy v ba.- In n v cc dch v lin quan n in. - Sn xut cc loi th dch v cho ngnh bu chnh vin thng v cc nghnh dch v thng mi.- Bn bun my mc thit b v ph tng nghnh in.PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 24/52 25. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton- Dch v v cung cp thng tin v vn ho, x hi, kinh t trn mng Internet v mng vin thng ( tr cc thng tin nh nc cm dch v iu tra).PHN IV PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 25/52 26. Nguyn Mnh CngBo co hc vic: Nhn vin k ton TM HIU CHUNG V CHI NHNH KINH DOANH H NAMI/ Lch s hnh thnh v pht trin Chi nhnh Kinh Doanh H Nam1. Qu trnh hnh thnh: Chi nhnh vin thng H Nam c thnh lp theo quyt nh s 0616000015 ngy 11 thng 01 nm 2006 ca Tng gim c Tng Cng Ty Vin Thng Qun i.Tn Chi nhnh: Chi Nhnh H Nam - Tng Cng Ty vin thng Qun ia ch: Quc l 1A - ng L Hon P. Minh Khai TX Ph L H Namin thoi: 0351. 6251111FAX: 0351. 6250098MST : 0100109106-014TK: 4821000003915 ti ngn hng u T & Pht trin H Nam. Chi nhnh vin thng H Nam l n v trc thuc Tng Cng ty vi chc nng, nhim v qun s trin khai h thng thng tin lin lc m bo thng tin phc v an ninh quc phng, ng thi cng pht trin cc dch v kinh doanh v mong mun tr thnh nh cung cp dch v vin thng hng u ti tnh H Nam.2. Lch s pht trin Thng 08/2004 Chi nhnh chnh thc i vo kinh doanh dch v in thoi di ng 098 vi 04 trm BTS v s lng khch hng cn rt hn ch.PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200826/52 27. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton Thng 03/2005 c s ch o ca Tng gim c chi nhnh tip tc kinh doanh dch v in thoi ng di VoIP 178. Thng 07/2005 Chi nhnh chnh thc cung cp thm dch v Internet bng thng rng ADSL. Thng 08/2006 theo nh hng ca Tng cng ty chi nhnh cng bt u kinh doanh thm loi hnh dch v mi l thit b u cui, Thng 11/2006 dch v in thoi c nh PSTN c cung cp ti th trng tnh H Nam. Thng 08 nm 2007 chi nhnh kinh doanh H Nam chnh thc khai trng dch v in thoi c nh khng dy (Homephone). Nh vy cho n thi im ny chi nhnh cung cp c tt c cc loi hnh dch v vin thng m Tng cng ty kinh doanh ti tnh nh v khng nh c s ln mnh ca Viettel H Nam. - n nay tt c cc dch v trn m Chi nhnh cung cp hin ang i vo hot ng v ngy cng pht trin ln mnh.3. M hnh t chc chi nhnh kinh doanh H Nam: Ph lc 2 PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 27/52 28. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton 3.1. C cu cc phng ban: Ngy 01/10/2007 Tng Gim c ra quyt nh v vic thay i m hnh t chc ca cc Chi nhnh vin Thng Tnh, Thnh ph a cc ca hng v Ban gim c Trc tip qun l v thnh lp cc phng ban nh sau: - Ban Gim c Chi Nhnh * Phng Tng Hp * Phng Kinh doanh. * Phng Chm Sc khch hng * Phng Ti chnh: * Phng Thu Cc * 07 Ca hng giao dch ti cc trung tm th x v trung tm huyn: Ca hng ng Vn, ca hng Vnh Tr, Ca hng Thanh Lim, ca hng Kim Bng, Ca hng Bnh Lc, Ca hng Th X, Ca hng Chi nhnh.PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 28/52 29. Nguyn Mnh CngBo co hc vic: Nhn vin k ton3.2. Ban lnh oChi nhnh kinh doanh H Nam trc thuc Tng cng ty vin thng Qun i. Ban lnh o gm cc ng ch: - ng ch Phm Anh T - Gim c chi nhnh chi nhnh kinh doanh3.3. Chc nng nhim v ca chi nhnh kinh doanh H Nam. * Chc nng: Chi nhnh kinh doanh H Nam l n v hch ton ph thuc trc thuc tng cng ty vin thng Qun i, c con du v c m ti khon ring, v thc hin cc chc nng sau: - Tham mu: Gip ng y, ban Gim c Tng Cng ty v cng tc qun l, khai thc v t chc kinh doanh cc dch v vin thng ca Tng Cng ty ti a phng. - Qun l: Thc hin cc chc nng qun l, kim tra v gim st tt c cc hot ng sn xut kinh doanh trn a bn Tnh/TP. - T chc thc hin: Trc tip t chc cc hot ng khai thc v kinh doanh cc dch v vin thng trn a bn Tnh/tp. * Nhim v- Pht trin thu bao: + T chc pht trin thu bao cc dch v TD, in thoi c nh, 178, Internet, in thoi c nh khng dy (Homephone). PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200829/52 30. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton + Thc hin cc hot ng qung co v xy dng li hnh nh ti tnh Tnh/TP (PR) theo phn cp. + Xy dng v qun l c s d liu khch hng, thc hin gii quyt khiu ni v chm sc khch hng. - Tng doanh thu: + T chc nghin cu nh gi th trng xc nh k hoch v chin lc kinh doanh trn a bn tnh/tp (nghin cu mi trng v m, mi trng vi m...) + Phn tch, nh gi v bo co kt qu trin khai thc hin k hoch sn xut kinh doanh ca chi nhnh theo quy nh ca tng Cng ty.+ Qun l cc lnh vc: Ti chnh, k ton, lao n tin lng theo quy nh. - Pht trin mng li: + Pht trin v qun l ton b knh phn phi trn a bn tnh/tp. H thng cc ca hng, i l, im bn. + Pht trin mng li: PSTN, Internet ...trn a bn tnh/tp. + Thay mt TCT quan h ngoi giao vi cc c quan, chnh quyn nh nc trn a bn tnh/tp. - Thu cc:T chc thu cc v qun l thu cc trn a bn tnh/tp m bo chi tiu TCT giao. - Qun l cc mc khc ca doanh nghip: + Gio dc chnh tr t tng cho cn b cng nhn vin. T chc cc hot ng on th ti chi nhnh.PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 30/52 31. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton + Xy dng chi b trong sch vng mng v chi nhnh vng mnh ton din, c n np tc phong lm vic chnh quy, qun l k lut tt, hon thnh mi nhim v c giao.3.4. Mc tiu pht trin. -Xy dng Chi nhnh kinh doanh H Nam tr thnh nh cung cp vin thng uy tn trn a bn tnh. - Nng cao tnh hiu qu trong cc hot ng, khu hiu thnh cng Chuyn nghip nhanh hiu qu. - M rng mng li cung cp cc dch v n cc trung tm huyn, th x v tng cng mng li k thut, cht lng mng li bn hng, chm sc khch hng cc dch v. PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 31/52 32. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonPHN V CNG TC K TON DOANH THU DCH V 098 TI CHI NHNH KINH DOANH H NAM 1. L do chn ti:Doanh thu ti chi nhnh Kinh doanh H Nam l tng hp cc gi tr li ch kinh t pht sinh t hot ng sn xut kinh doanh, cung cp cc dch v vin thng trong k. Hin nay ti a bn tnh H Nam s lng khch hng s dng cc dch v vin thng ca Viettel ngy cng tng nhanh chnh v vy tc tng trng doanh thu cng tng nhanh. p ng yu cu pht trin ngy cng ln mnh ca Tng cng ty ni chung v ca chi nhnh kinh doanh H Nam ni ring vic qun l, phn nh doanh thu, n c thu hi tin bn hng v cung cp dch v l yu cu rt cn thit. Nhn thc c iu nn ti chn ti Qu trnh hch ton cc khon doanh thu dch v 098 ti chi nhnh kinh doanh H Nam cho bo co hc vic ca mnh vi mong mun gp phn nng cao cng tc hch ton v qun l doanh thu ti chi nhnh. 2. Cn c nghin cu ti:Trong thi gian tm hiu v hc vic ti chi nhnh, c tip cn vi cng vic thc t, tham gia cc bui o to v chuyn mn, cc ti liu hng dn hch ton, cc quy nh ti chnh cng vi s gip ca cc ng ch trong phng ti chnh chi nhnh tn tnh hng dn ti hon thin ti ny. 3. Gii thiu chung v tnh hnh t chc cng tc k ton ti chi nhnh kinh doanh H Nam PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 32/52 33. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton3.1. Chc nng v nhim v chung ca k ton chi nhnh KD H Nam : - Chc nng: + Qun l: Qun l mi hot ng ti chnh ca chi nhnh .+ Gim st: Thc hin vic kim tra gim st, n c thc hin cc hot ng ti chnh ca chi nhnh . + Hch ton k ton: T chng t ban u, x l s liu, lp chng t k ton, ghi s k ton, i chiu kim tra s liu trn s sch vi thc t ti sn hng ho, lp bo co k ton, thanh ton vi cc cng ty. + Kim tra gim st cc khon thu chi ti chnh, cc ngha v np, thanh ton cng n, kim tra vic qun l s dng ti sn vt t, ngun vn cp pht, cho vay, tm ng, thanh ton, gia chi nhnh v cng ty. + Phn tch, tng hp s liu k ton ti chnh ca chi nhnh lp bo co ti chnh, cc bo co qun tr khc p ng yu cu qun l ca cc cng ty dc, Tng cng ty v lnh o chi nhnh. - Nhim v chung ca k ton chi nhnh kinh doanh H Nam: Phng ti chnh c 6 nhim v chnh l: + Xy dng k hoch, qun l thu chi ti chnh. + m bo ti chnh cho cc hot ng ca chi nhnh. + n c, gii quyt thanh quyt ton, n c thu np cc. PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 33/52 34. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton + Qun l thu np tin, chng t, ho n s sch ti chnh. + Phn tch nh gi ti chnh, lp Bo co Ti chnh. + Qun l, lu tr h s, chng t k ton3.2. C cu b my k ton ca chi nhnh kinh doanh H Nam Phng k ton ca chi nhnh H Nam c 7 nhn vin, ph trch cc phn hnh sau: + K ton trng kim k ton tng hp+ K ton thanh ton + K ton doanh thu+ K ton hng ho + K ton cc+ Th qu kim k ton TSCCDC- Phng k ton ca CN kinh doanh H Nam t chcthc hin vic kim tra cng tc k ton trong phm viton n v, ra cc gii php ti chnh kp thi phcv cho cng tc qun l v kinh doanh hiu qu. Trong nhim v ca cc phn hnh k ton nh sau : * K ton trng kim k ton tng hp : - Chu s ch o, gim st ca Phng ti chnh TngCng ty, Cng ty Viettel telecom, Cng ty TM & XNKViettel, Cng ty thu cc v dch v Viettel, v Gim cCN; c nhim v qun l ti chnh, k ton trong ton Chinhnh, bo co kt qu kinh doanh v Cng ty. Chu trchPL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 34/52 35. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton nhim trc Gim c CN H Nam, Phng ti chnh Tng Cngty v cc cng ty dc. - Nhim v ch yu cng k ton doanh thu theo di hngho v doanh thu, k ton thanh ton theo di cng n vcc khon chi ph pht sinh ti tnh, theo di tin gi ngnhng.- Tp hp cc chng t thc hin, tin hnh kimtra, phn loi, chnh l, lp chng t ghi s.- Gi s tng hp v s chi tit chi hot ng. - n c cc k ton phn hnh cng vic kho s vo cui k v thc hin vic kho s tng hp. - Lp bo co k ton theo ch quy nh.- T chc thc hin vic lu tr chng t n v. - T chc cng tc k ton, cng tc thng k trongni b n v, khng ngng ci tin t chc b my v cngtc thng k theo yu cu i mi. * K ton thanh ton: - Chu s ch o ca Gim c CN v k ton trngtrong vic thu chi, thanh ton hng ngy. - Theo di chi tit cc khon tm ng v n c thuli chng t hon ng ca CNV trong chi nhnh. - Theo di thanh ton cc khon chi ph dch v muangoi pht sinh trong ni b chi nhnh nh: Tin in,nc sinh hot, tip khch, dng vn phng...- Cn c vo bng THTT chi ph ti tnh ca cc cnhn c s kim tra, ph duyt ca K ton trng vGim c lp phiu chi cc khon chi ph bng tin mt.PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 35/52 36. Nguyn Mnh CngBo co hc vic: Nhn vin k tonCn c vo giy ngh tm ng c s ph duyt ca K ton trng v Gim c, lp phiu chi tm ng- Theo di vic nhn cc khon kinh ph t cp trn cp.- Lp v ghi s chi tit TK 111, 141, 627, 641... - Tp hp chng t thanh ton ni b, lp bo co v Tng Cng ty v cc cng ty dc quyt ton. - i chiu vi th qu v lng tin thu chi trong thng v tn qu cui thng. - Cht s k ton cui k. * K ton doanh thu: - Ph trch theo di ton b Doanh thu cc dch v, cng n bn hng ca cc ca hng, i l, b phn BHTT.- Theo di cc khon hoa hng, chit khu ca cc i l. - Lp cc bo co doanh thu, kp thi chnh xc theo yu cu qun l. * K ton hng ho:- Kim k, i chiu hng ho vi th kho, ca hng, b phn BHTT v xem xt lng hng ho tn kho cui thng, qu, nm. - Theo di sim, s, cc loi kt, th co ca cc i l v ca hng, kho chi nhnh, ca b phn BHTT. - Hng thng i chiu cng n hng ho vi Tng Cng ty, Cng ty Xut Nhp Khu Viettel. - Theo di cc loi Sim, th bo hnh. PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 36/52 37. Nguyn Mnh CngBo co hc vic: Nhn vin k ton* Th qu kim k ton ti sn CCDC: - Kim tra chng t thu chi tin mt ca n v v thc hin thu chi tin mt theo phiu thu, phiu chi, chp hnh nghim cng tc qun l tin mt cc chng t c gi tr nh tin ti Chi nhnh v kim qu tin mt theo quy nh.- Ghi chp y s qu tin mt - C trch nhim bo qun lng tin mt c trong qu.- Thc hin vic kim qu v lp bo co tn qu theo ng quy nh.- Lp cc bo co theo quy nh. - M s theo di qun l TSC, Cng c dng c.* K ton cc - Ghi chp, theo di doanh thu cc di ng trn s sch chng t k ton pht sinh hng thng. - i sot ghch n trn h thng vi s tin thu c hng ngy, tun, thng v n c CTV, i l, ca hng np tin.- Lp cc bo co doanh thu lin quan n cc dch v cc kp thi chnh xc theo yu cu qun l. - Gi s chi tit doanh thu cc pht sinh. - Theo di v thanh ton cng n ca tng i tng khch hng.3.3.Ph lc 3: M hnh t chc b my k ton ti chinhnh * Phc lc 3: M hnh t chc b my k ton ti chi nhnh kinh doanh H Nam:PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200837/52 38. Nguyn Mnh Cng Bo co hc vic: Nhnvin k ton K ton trng(kim k ton tng hp) K ton hngTh qu K ton K tonhokim k tonthanh tondoanh thu K ton ccTSCCDC 3.4. Mi quan h gia phng k ton vi cc phng ban chc nng ca chi nhnh, Tng Cng ty v cc Cng ty dc: - Vi Tng Cng ty v cc Cng ty dc: Chu s ch o v mi mt nghip v ca Phng ti chnh Tng cng ty v cc Cng ty dc, bo co y theo yu cu cng vic theo tin hng tun, hng thng. - Vi Gim c chi nhnh: Chu s qun l v iu hnh ca Gim c chi nhnh, tham gia kin v nghip v chuyn mn.- Vi cc phng ban chc nng ca CN: Hng dn v mt th tc thanh quyt ton, n c hon chng t cc chi ph ng, gim st ton b cc khon chi ph pht sinh ti chi nhnh tnh. m bo mi khon thanh ton,chng t thanh quyt ton ca chi nhnh phi hp l, hp l. Hng dn lp bo co doanh thu cho cc ca hng. n c cng n, kim tra gim st vic thu np tin bn hng. 3.5. Hnh thc k ton p dng ti chi nhnh kinh doanh H Nam: *Khi qut chung: PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/200838/52 39. Nguyn Mnh Cng Bo co hc vic: Nhnvin k ton Chi nhnh kinh doanh H Nam l n v hch ton phthuc, k k ton nm bt u t ngy 01/01v kt thc vo ngy 31/12Hnh thc s k ton l hnh thc Chng t ghi s Hch ton hng tn kho theo phng php k khai th-ng xuynM hnh t chc b my k ton tp trung.c im ca hnh thc k ton:-Hin ti hnh thc s k ton p dng ti CN kinh doanh H Nam l hnh thc K ton Chng t ghi s . c im ch yu ca hnh thc k ton ny l cc nghip v kinh t ti chnh pht sinh phn nh chng t gc u c phn loi theo cc chng t cng ni dung, tnh cht nghip v lp CTGS trc khi ghi vo s k ton tng hp. Theo hnh thc ny vic ghi s k ton tch ri gia vic ghi theo th t thi gian (ghi nht k) v ghi theo h thng (ghi theo TK) gia vic ghi s k ton tng hp v s k ton chi tit. Hin nay, ti chi nhnh kinh doanh H Nam c trin khai phn mm k ton cho vic qun l ti chnh ti chi nhnh. *Gii thiu khi qut v phn mm k ton hin ang p dng ti chi nhnh kinh doanh H Nam .Hin ti, chi nhnh kinh doanh H Nam ang p dng phn mm k ton DSS. Phn mm ny c chc nng nhp, sa d liu, xem bo co cui thng, thc hin cc bt ton kt chuyn, phn b cui thng v cc thao tc x l h thng. 3.6. Nhim v ca K ton doanh thu * Nhim v:PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200839/52 40. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton Ph trch theo di ton b doanh thu cc dch v, cng n bn hng ca cc ca hng, i l, qun l kho hng ho. C th: - Hng ngy cn c vo n t hng, lnh xut kho hng ho cho cc ca hng v i l c gim c duyt, k ton doanh thu vo phn mm bn hng lp phiu xut kho, y hng ho xung cc ca hng v y hng ho cho i l, ng thi nhp d liu hng ho xut vo phn mm k ton DSS. - Hng ngy vo PMBH kim tra s liu doanh thu bn hng ca cc ca hng n c cc ca hng np tin bn hng. Cui thng tp hp cc giy np tin ca i l, ca hng lp bng tng hp giy np tin ti Tnh v nhp d liu vo phn mm k ton DSS. - Cui thng cc ca hng i l lp bng bo co bn hng chi tit tng loi gi cho k ton DT. K ton vo phn mm bn hng kim tra so snh vi bo co gi ln nu c chnh lch tm nguyn nhn v iu chnh li cho khp sau nhp d liu doanh thu vo phn mm DSS. - Cui thng cn c vo s liu ca phn mm bn hng, bng tnh ph bn hng v pht trin dch v ca i l do phng bn hng chuyn sang k ton doanh thu lp bng tnh doanh thu pht trin thu bao tr sau v pht trin dch v ca i l ri chuyn sang k ton chi ph thanh ton hoa hng cho i l. - Chm nht ngy 15 thng sau phi hp vi k ton chi ph lp t khai thu GTGT, v xc nh s thu GTGTPL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 40/52 41. Nguyn Mnh CngBo co hc vic: Nhn vin k tonu ra phi np ti Tnh bo co vphng ti chnh TCT. Lp bo co s dng ho n ca cc cng ty ( Viettel telecom, XNK), v chm nht ngy 20 thng sau phi np bo co v thu GTGT phi np ca thng trc vo ngn sch a phng. - Tng hp bo co nhp xut tn hng ho kho chi nhnh, ca hng, b phn BHTT, i chiu vi bin bn kim k hng ho, v theo di cc loi Th, Sim bo hnh. - Chu trch nhim phn tch s d cc ti khon 131, 1362, 138, 3362,3442, 331,338.lp bng i chiu cng n doanh thu chi tit tng ca hng, i l, b phn BHTT v cc cng ty dc.* Trch nhim:- Thc hin cc nhim v trn v cc cng vic khc do k ton trng phn cng.- Chu trch nhim v cc s liu thuc phm vi nhim v.- Bo co ngi qun l trc tip v ni dung lin quan n nhim v (nh k hoc t xut ), ng quy nh v ng thi gian.* Quyn hn: - Yu cu cc nhn vin trong Chi Nhnh c lin quan phi kt hp gii quyt cng vic. - Yu cu cc n v ngoi hon tt y cc th tc c lin quan n cng vic. - a ra cc gii php ci tin thc hin tt nhim v c giao.4. Quy trnh thanh quyt ton doanh thu dch v 098.PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200841/52 42. Nguyn Mnh CngBo co hc vic: Nhn vin k ton Mt s khi nim: - Ti khon doanh thu phn nh ton b doanh thu bn sn phm, hng ho bt ng sn u t, dch v , c tc v li nhun c chia cc khon chit khu thng mi, gim gi hng bn, hng bn b tr li.- Doanh thu l tng gi tr ca cc li ch kinh t doanh nghip thu c hoc s thu c trong k k ton, pht sinh t hot ng SXKD thng thng ca doanh nghip, gp phn lm tng vn ch s hu.* Chng t s sch k tonChng t s sch k ton lin quan n qu trnh thanh quyt ton doanh thu hng ho dch v bao gm: phiu nhp kho, phiu xut kho, bin bn bn giao hng ho, s chi tit hng ho, ho n GTGT. S theo di chi tit ti khon TK1362101, TK3362101, TK131.1, TK131.3, TK1382.1, TK1382.3, 3442. Cc loi bo co do ca hng lp (bo co nhp xut tn kho hng ho, bo co doanh thu theo ho n, bng tng hp giy np tin).Ho n GTGT ca Tng cng ty Vin thng qun i l ho n t in c ng k vi Tng cc thu. Hng thng cn c vo thc t pht sinh k ton lp bo co tnh hnh s dng ho n ti chnh, cn c nhu cu s dng ho n k ton s ngh cp ho n t Tng Cng ty.4.1. Hch ton hng ho vin thng ti CNKD S hch ton: Ph Lc 04 * Ghi Ch: PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200842/52 43. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton -(1): Nhp hng ho t kho ca cng ty Vin thng Viettel chuyn v. -(2): Xut hng t chi nhnh xung ca hng. -(2) Nhp hng tr li t ca hng. -(3): Hch ton gi vn hng ho bn ti ca hng. -(4): Xut hng gi bn i L. -(4): Nhp hng ca i l tr li hng gi bn. -(5): Hch ton gi vn hng gi bn tiu th c. -(6): Hch ton gi vn hng bn ti chi nhnh. -(7): Xut hng tr v cng ty vin thng Viettel. -(8): Kt chuyn t ng quyt ton gi vn bn hng trong k v Phng ti chnh TCT. -(9): Kt chuyn cng n hng ho - Gi vn c cp trn ph duyt.Hng ho 098 ti chi nhnh bao gm: cc loi SIM, th co, b kt cc loi, my in thoi, thit b u cui (Modem ADSL, Splitter, . . . ) . .PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 43/52 44. Nguyn Mnh CngBo co hc vic: Nhn vin k ton Khi hng v n chi nhnh hi ng kim tra hng ho tin hnh nhn v kim tra hng thc t. K ton cn c vo lng hng thc t, bin bn giao nhn hng ho, phiu xut kho ca cc cng ty v nhp hng trn h thng qun l bn hng. Sau k ton cp nht chng t vo phn mm k ton v in phiu nhp t phn mm k ton.- K ton hch ton :N TK 1561 Hng ho ti tnh (chi tit tng loi hng ho). C TK 3365101 Phi tr v hng ho vi TCT* Tt c cc loi hng ho 098 ti chi nhnh u c hch ton qua ti khon 156 v theo di chi tit cho tng loi vt t hng ho v c mt s lng v gi tr. - Khi xut hng t chi nhnh xung ca hng k ton hch ton: N TK 1562 Hng ho ti CH C TK 1561 Chi tit cho tng loi hng ho. - Khi Xut hng gi bn i L N TK 157 Hng gi bn C TK 1561 chi tit tng loi hng ho - Nhp li hng tr li t ca hng,i l gi bn tr li N TK 1561 : chi tit tng loi hng ho C TK 1562: hng ho t kho ca hng C TK 157 hng ho gi bn PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200844/52 45. Nguyn Mnh CngBo co hc vic: Nhn vin k ton- Hch ton gi vn hng ho bn ti ca hng: N TK 632 gi vn hng bn C TK 1562 hng ho ti kho ca hng - Hch ton gi vn hng gi bn tiu th c ca i L N TK 632 Gi vn hng bn C TK 157 Hng Gi bn - Hch ton gi vn ti chi nhnh N TK 632 Gi vn hng bn C TK 1561 hng ho ti kho chi nhnh - Xut tr hng v Viettel Telecom, nh k th kho ti chi nhnh tp hp cc hng ho b hng, li thu hi v v tr li Viettel Telecom, khi xut tr k ton hch ton: N TK 1365101 - Phi thu v hng ho vi TCT C TK 1561 Hng ho ti kho chi nhnh - Kt chuyn t ng quyt ton gi vn hng bn trong k v Phng ti chnh TCT N TK 1365101 Phi thu v hng ho vi TCT C TK 1561 hng ho ti kho CN - Kt chuyn cng n hng ho - gi vn c cp trn ph duyt - N TK 3365101 Phi tr v hng ho vi TCT C TK 1365101 Phi thu v hng ho vi TCTVD: Ngy 15/01/2009 nhp 200 b SIM trng TT, v 500 b KIT ECONOMY65 t Vietteltelecom, vi gi k hoch l 8000 ng v kho chi nhnh, cng ngy xut chuyn kho PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200845/52 46. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonxung cho ca hng TT Trng Chinh 50 b Sim trng TT, v 100 b KIT ECONOMY65.+ K ton hoch ton khi nhp hng t Viettel TelecomN TK 1561 ( Sim trng TT): 1.600.000 N TK 1561 ( KIT Eco65) : 4.000.000 C TK 3365101: 5.600.000 + Khi Xut hng chuyn cho ca hng Trng Chinh N TK 1562 (SIM TT) : 400.000 N TK 1562 (kit Eco65) : 800.000 C TK 1561: 1.200.000 4.2. Hoch ton doanh thu dch v 098 i vi CH v L: Ph lc 05: S hch ton Doanh Thu Bn hng ti CNKD H NamTK3362101 TK112 TK33311TK131, 1382TK1362101(3) (1) (5)(2) TK1331TK 511 PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 46/52 47. Nguyn Mnh CngBo co hc vic: Nhn vin k ton(1B) (1A)(6) M t s : (1A): Doanh thu bn hng v VAT u ra pht sinh ti CN (1B): T ng kt chuyn doanh thu bn hng phI tr Tng Cng ty (2):i l, ca hng np tin vo TK chuyn thu ca Tng cng ty (3): Tng cng ty chuyn tin np VAT u ra ti CN (4):Kt chuyn VAT u vo, xc nh VAT u ra phi np. (5):Chi nhnh np tin VAT phI np (S tin phi np = VAT PS u ra VAT PS u vo. (6):Kt chuyn cng n gia doanh thu v tin np v TK chuyn thu ca TCT 4.2.1 Hch ton doanh thu dch v 098 i vi ca hng. Cui thng cc ca hng lp bng bo co bn hng chi tit tng loi hng ho dch v gi cho k ton doanh thu.K ton vo h thng qun l bn hng i chiu vi bo co bn hng ca ca hng, nu c chnh lch th tmPL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200847/52 48. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonnguyn nhn ri iu chnh cho khp ng, nu ng th nhp d liu doanh thu vo phn mm k ton DSS: - Doanh thu bn hng v thu GTGT pht sinh ti Ca hng N TK 131.1 Phi thu ca khch hng Pht trin dch v C TK 5113 Doanh thu cung cp dch vC TK 33311 Thu GTGT u ra + Khi phn mm s t ng kt chuynN TK 5113 - Doanh thu cung cp dch vC TK 3362101 Phi tr DT vi Tng Cng ty + Bt ton t ng sinh ra gi vn t ng: N TK 632 Gi vn hng bnC TK 1562 Hng ho ti kho CH+ Bt ton kt chuyn gi vn: N TK 1365101 - Phi thu v hng ho i vi Tng Cng Ty C TK 632 Gi vn hng bn VD: Trong thng 1/2009 ti Bo co doanh thu bn hng ti CH Trng Chinh l 500 b Sim trng TT, v 30 b KIT ECONOMY65, ton b s tin thu c CH Tr- ng Chinh np vo TK chuyn thu ca TCT k ton doanh thu hch ton nh sau: - Phn DT bn hng N TK 131 : 11.450.000 C TK 5113: 10.409.091 PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 48/52 49. Nguyn Mnh CngBo co hc vic: Nhn vin k tonC TK 33311: 1.040.909 - ng thi phn mm t ng sinh ra bt ton gi vn N TK 632: 4.240.000 C TK 1562: 4.240.000 - Kt chuyn gi vn v tng cng ty: N TK 1365101: 4.240.000 C TK 632: 4.240.000 4.2.2 Hch ton doanh thu dch v 098 i vi i l *Hch ton xut bn cho i l:Hng ngy cn c n t hng ca i l v lnh xut hng c k duyt do phng kinh doanh chuyn ti, k ton cn c vo giy np tin v tin hnh lm th tc xut hng cho i l.K ton vo phn mm bn hng nhp giy np tin v lm th tc xut kho trn h thng: nhp chi tit cho tng dch v v hng ho. Vo h thng, trang 192.168.176.68/ tip theo vo Bn hng/lp ho n bn hng cho l, phn ny k ton doanh thu phi kim tra s tin l np vo TK chuyn thu ca Tng cng ty so vi n hng - c duyt ca Phng kinh doanh kim tra phn tin hng, tin chit khu m khch hng c hng. VD i vi n hng th co in t c gi tr t 20 triu tr ln chit khu cho khch hng l 6,5%, n hng t 1 triu n di 20 triu chit khu l 6%. Sau khi kim tra v lp ho n bn hng, k ton vo phn mm qun l bn hng v lm phiu xut hng trn h thng cho L:PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200849/52 50. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonKho/Xut kho cho cp di/Lp phiu xut kho. Sau khi xut hng trn phm mm bn hng, k ton nhp liu v hoch ton chi tit cho tng mt hng vo phn mn DSS v in phiu xut t phn mm trnhk ri chuyn qua th kho xut hng.K ton vo phn mm k ton hch ton nh sau:- i vi hng mua t hng chit khu: v bn cho i l thu tin ngay khi s tin chit khu s c tr trc tip trn n hng ca i l v i l np tin vo TK chuyn thu ca TCT bng chuyn khon l s tin hng tr phn chit khu L c hng hoc , khi xut bn k ton hch ton nh sau:+Hch ton :N TK 1382.1- Phi thu t cc i l Pht trin dch vC TK 5113 Doanh thu cung cp dch v C TK 33311- Thu GTGT u ra+ Bt ton t ng kt chuyn:N TK 5113- Doanh thu cung cp dch vC TK 3362101 Phi tr DT vi Tng Cng ty+ Khi phn mm s t ng sinh ra bt ton gi vn gim tr hng hoti kho CN: N TK 632 Gi vn hng bnC TK 1561 Hng ho ti kho CN+ V phn mm sinh ra bt ton t ng kt chuyn gi vn: PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 50/52 51. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton N TK 1365101 Phi thu v hng ha Tng Cty C TK 632 Gi vn hng bn- i vi hng t cc nh SIM trng Tr trc, SIM trng tr sau, my Homephone, k ton ghi nhn khon t cc v hch ton nh sau:+ Khi ghi nhn s tin i l t cc :Hch ton :N TK 111 Tin mt C TK 3442.2 Cc khon nhn kqu k cc.+ Khi xut hng gi i bn cho i l:Hoch ton:N TK 157 Hng gi i bnC TK 1561 Hng ho ti kho chi nhnh 4.3. Hch ton doanh thu bn hng Anypay- Doanh thu bn hng Anypay: T nm 2008 tr v trc Doanh thu bn hng Anypay c hch ton thng qua ti khon 1387, v phn chit khu Anypay cho khch hng cng c hch ton qua ti khon ny. Nhng t 01/01/2009 tr i theo quy ch ti chnh mi v vic hch ton cc khon Anypay c thc hintheo quyt nhs260/Q-TCT-TC ban hnh ngy 15/01/2009 cc khon Doanh thu Anypay hch ton nh cc khon doanh thu bn hng thng thng.4.3.1 Hch ton Anypay ti ca hng: N TK 131.1 - Phi thu ca khch hng Pht trindch v PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 51/52 52. Nguyn Mnh CngBo co hc vic: Nhn vin k tonC TK 5113 - Doanh thu cung cp dch vC TK 33311- Thu GTGT u ra Bt ton t ng kt chuyn: N TK 5113 - Doanh thu cung cp dch vC TK 3362101 - Phi tr v doanh thu v thuvi tng cng tyV Anypay l loi hng ho hp thc v khng c gi vn nn phn mm s khng c bt ton hch ton gi vn cng nh kt chuyn gi vn 4.3.2 Hch ton Anypay ti i lN TK 1382.1- Phi thu t cc i l Phttrin dch vC TK 5113 - Doanh thu cung cp dch vC TK 33311- Thu GTGT u ra + Bt ton t ng kt chuyn: N TK 5113 - Doanh thu cung cp dch vC TK 3362101- Phi tr doanh thu vthu vi tng cng ty4.4. Hch ton doanh thu Bt thng Cc khon doanh thu bt thng ti chi nhnh thng l cc khon pht li nhn vin ca hng, i l nh: u ni sai, pht do xc minh thng tin v khch hng. .- Doanh thu pht li nhn vin ca hng: + Hch ton: N TK 1111 - Tin mt Vit Nam C TK 711 Doanh thu hot ng bt thng PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200852/52 53. Nguyn Mnh CngBo co hc vic: Nhn vin k ton+ Bt ton t ng kt chuyn, phi tr Tng cng ty:N TK 711 Doanh thu hot ng bt thngC TK 3362101 - Phi tr vi Tng Cng ty- Doanh thu pht li i l:+ Hch ton :N TK 1382.1- Phi thu t cc i l Pht trin dch vC TK 711 Doanh thu bt th- ng Bt ton t ng kt chuyn: N TK 711- Doanh thu bt thngC TK 3362101 - Phi tr doanh thu vi Tng Cng ty4.5. Hch ton doanh thu bn hng khuyn mi -Doanh thu bn hng khuyn mi l phn doanh thu m CN tng cho khch hng bng cc sn phm, dch v ca mnh nhm mc ch pht trin v khuyn khch ngi tiu dng s dng sn phm ca doanh nghip, hoc tng cho khch hng khi khch hng cam kt s dng mt hay mt s gi dch v ca Viettel. -Khi hch ton doanh thu khuyn mi k ton ng thi phi hch ton phn chi ph cn tr ca cc sn phm xut kho tng khch hng. Ph lc 06: S hch ton chi ph cn tr ti CNKTK3362101TK627 TK1362101(1)PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200853/52 54. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonTK6 41 (2)(3) M t s (1):chi phs dng hng ho, dch vca Doanhnghip(2): Chi ph KM cho khch hng bng hng ho, dch vca DN(3): Kt chuyn chi ph cn tr c ph duyt* Hch ton Doanh thu Khuyn mi: + Pht sinh doanh thu bn hng khuyn miN TK 131.1, 1381 - Phi thu ca khch hng Pht trin dch vC TK 5118 Doanh thu khuyn mi+ Bt ton t ng kt chuyn doanh thu:N TK 5118 Doanh thu khuyn miC TK 3362101 Phi tr DT & thu vi Tng Cng Ty + Bt ton t ng sinh ra gi vn N TK 632 Gi vn hng bnC TK 1562 Hng ho ti kho CH + Bt ton kt chuyn gi vn t ng PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 54/52 55. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonN TK 1365101 - Phi thu v hng ho vi Tng cngty C TK 632 Gi vn hng bn* Hch ton Chi ph Khuyn mi:+ Khi khuyn mi cho khch hng bng hng ho caDN N TK 641: Chi ph bn hng C TK 1362101 Phi thu v hng ho viTCT+ Kt chuyn chi ph cn tr c ph duyt N TK 3362101 - Phi tr v Doanh thu TCT C TK 1362101- Phi Thu v Doanh thu vi TCT.4.6. Hch ton np tin hng v tng cng ty: Hng ngy k ton vo h thng qun l bn hng kim tra s liu doanh thu bn hng ca cc ca hng, n c cc ca hng np tin bn hng. Cui thng cn c vo bo co tin np km theo giy np tin ca cc ca hng, k ton lp bng tng hp giy np tin ti tnh v nhp d liu vo phn mm k ton.Ph lc 07: S hch ton np tin hng ti CNKDTK3362101TK 111 TK1362101 PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/200855/52 56. Nguyn Mnh CngBo co hc vic: Nhn vin k ton(1)TK 131 (2)TK1382 (3) (4)M t s (1):Phng ti chnh CN np tin hng vo TKchuyn thu TCT (2): Ca hng np tin bn hng vo TK chuyn thuca TCT (3): i L np tin bn hng vo TK chuyn thu caTCT(4): Kt chuyn cng n c ph duyt (theo s tinthc ni c xc nh)4.6.1: Hch ton np tin ti CH:N TK 1362101 Phi thu doanh thu v thu vi Tng cng ty . C TK 131.1 Phi thu ca khch hng. V d: Cn c vo bng tng hp doanh thu ti chi nhnh, bng k doanh thu hng ho dch v vin thng, bngPL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200856/52 57. Nguyn Mnh CngBo co hc vic: Nhn vin k tonk chi tit doanh thu bn hng theo hng ho ca ca hng Trng Chinh thng 01/2009 nh sau:- Doanh thu dch v 098 : bn 30 b KIT ECONOMY65: 1.950.000 - Doanh thu bn 500chic SIM trng l: 9.500.000 ton b s tin trn CH Trng Chinh np vo ti khon chuyn thu ca TCT.Cn c giy np tin vo ti khon TCT, k ton hch ton vo phn mm DSS nh sau: K Hoch ton tin np bn hng ca CH Trng Chinh: N TK 1362101:11.450.000 C TK 131 CHTC :11.450.000 4.6.2: Hch ton np tin ti i L.N TK 1362101 Phi thu doanh thu v thu viTng cng ty C TK 1382.1 Phi thu t cc i l Pht trin dch vV d 02:Ngy 17/01/2009 i l Phan Vn Ti mua th coin t s tin l 100 triu khch hng c hngchit khu thng mi l 6,5% trn tng gi thanhton, k ton gim tr ngay s chit khu m khchhng c hng l 6,5 triu ng, s cn li khchhng np tin vo TK chuyn thu ca Tng cng ty.Cn c vo giy np tin ca i L k ton gim trcng n trn Phn Mm N TK 1362101: 93.500.000 C TK 1382.1: 93.500.000 PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200857/52 58. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonV D 03: Ton b quy trnh doanh thu bn hng ti l.Ngy 21/02/2009 Cng ty My Tnh H Nam ly b kt Economy 50 s lng 1000 chic v thanh ton bng chuyn khon s tin l: 38.750.000. K ton hoch ton doanh thu nh sau: + Hoch ton doanh thu ca Cng ty My tnh H Nam: N TK 1382.1 :38.750.000C TK 5113: 35.227.273C TK 33311: 3.522.727+ Bt ton t ng kt chuyn: N TK 5113 :35.227.273C TK 3362101 : 35.227.273 + Bt ton gi vn sinh ra : N TK 632: 8.000.000C TK 1561 : 8.000.000+ Bt ton t ng kt chuyn gi vn: N TK 1365101 : 8.000.000C TK 632: 8.000.000+ Hoch ton tin np ca Cng ty My tnh H Nam:N TK 1362101: 38.750.000 C TK 1382.1: 38.750.000 5. Quyt ton cui thng v lm bo co theo quy nh - i chiu cng n, lp bin bn i chiu cng n vi cc ca hng v i l. PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 58/52 59. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton - i chiu nhp xut tn kho hng ho,lp bin bn kim k hng ho i vi cc ca hng. - Cui thng, k ton kt chuyn s tin np vo TK ca Tng cng ty, s tin np vo NSNN, lp bin bn i chiu s liu xc nh s tin cn phi tr Tng Cng ty. Hch ton:N TK 3362101- Phi tr doanh thu v thu viTng cng tyC TK1362101 - Phi thu doanh thu vthu vi Tng Cng ty- Kt chuyn gi vn hng bn trong k v Tng cng ty N TK: 1365101 Phi thu v hng ho vi TCT C TK 632 Gi vn hng bn - Cui thng cn c s hng tiu th ln bo conhp xut tn. Cui thng, k ton tin hnh kho s v lp cc bo co theo quy nh ca Cng ty, bao gm: - Chm nht n ngy 15 thng sau phi hp vi k ton chi ph cn c vo ho n bn hng, ho n dch v mua vo lp t khai thu GTGT ti tnh, ng thi xc nh s thu GTGT phi np ti tnh trong thng bo co v tng cng ty chuyn tin np thu chm nht vo ngy 20 ca thng sau. - Cn c cc ho n bn hng ca i l v ca hng lp bng tng hp doanh thu ti tnh chi tit cho tng ca hng, tng i l.PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 59/52 60. Nguyn Mnh CngBo co hc vic: Nhn vin k ton- Cn c vo bng tng hp doanh thu ti tnh lp bng tng hp doanh thu ni b ca chi nhnh.- Lp bo co doanh thu theo ho n (v km theo lin xanh ho n bn hng theo tng ca hng tng i l)- Cn c bng k tin np ca ca hng v i l np vo ti khon chuyn thu ca Tng cng ty lp bo co np tin km theo giy np tin gc vo ti khon TGNH ca Tng cng ty, lp bng tng hp GNT ti tnh. Cn c cc bng tng hp GNT ti tnh lp bng tng hp np tin ni b.- Cn c vo lng hng tn u thng, nhp trong thng, xut trong thng lp bo co nhp xut tn kho.- Cn c lng hng ho bn ra, lng hng ho em khuyn mi lp bo co gi vn.- Cn c s tin hng np, s tin hng cn phi np cng vis kinh ph hot ng c cp v s kinh ph quyt ton lp bin bn i chiu s liu k ton vi cc cng ty dc.* Bo co, s sch s dng. - Chng t ghi s. - Bng tng hp doanh thu ni b.- Bng tng hp doanh thu theo v vic. - Bng tng hp gi vn ni b.- Bng tng hp doanh thu ti chi nhnh - Bng k doanh thu hng ho dch v PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200860/52 61. Nguyn Mnh CngBo co hc vic: Nhn vin k ton- Bo co tng hp doanh thu theo loi hng hodch v,.....- S chi tit cc ti khon: 3362101, 1362101,5113,... - S k xc nhn cng n chi tit cc ti khon:131.1, 1382.1,... 6. MT S KIN THAM GIA NG GP NHM HON THIN CNG TC K TON DOANH THU TI CHI NHNH KD H NAMChi nhnh kinh doanh H Nam l mt n v mi thnh lp - trc thuc Tng Cng ty vin thng qun i. Do mi thnh lp nn trong qu trnh hot ng ton th cn b cng nhn vin trong ton Chi nhnh u phi tm ti, sng to, ra cho mnh mt cch lm hp l nhm nng cao hiu qu trong cng vic ni chung, c bit l Phng Ti chnh c rt nhiu c gng cng tc qun l doanh thu ti Chi nhnh ngy mt hon thin v hiu qu hn .Trong qu trnh thc hin cng vic cng gp rt nhiu kh khn, nhng khng v th m cn b cng nhn vin trong chi nhnh ni chung v Phng Ti chnh ni ring khng n lc c gng hon thnh nhim v ca mnh c cc Cng ty dc v Tng Cng ty tin tng giao cho.Trong qu trnh lm vic thc t ti Phng Ti chnh ca chi nhnh kinh doanh H Nam ti c mt s kin nh nh sau:6.1. xut vi Tng cng ty - Con ngi l nhn t rt quan trng quyt nh n s thnh cng hay tht bi ca mt Doanh nghip. Chnh v PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200861/52 62. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonvy, Tng Cng ty cn c chnh sch tuyn dng hp l v c ch i ng tho ng hn thu ht c ngi c chuyn mn nghip v, o c vo lm vic lu di ti Tng Cng ty.- Vic la chn u t cng ngh l mt cng vic cng rt quan trng. Nu la chn c cng ngh cao hp l cng vi i ng nhn vin c nng lc, trnh , nng ng s l yu t quan trng trong vic nng cao hiu qu sn xut, nng sut lao ng to li th cnh tranh trn th trng. - Cng ty cn tn dng li th l mt doanh nghip Nh nc trc thuc B quc phng trong vic cnh tranh trn th trng,huy ng vn v s dngcc ngun vn. - Khc phc nhng hn ch ca mt doanh nghip ra i sau bng cht lng dch v, s quan tm chm sc khch hng ...- Hp tc tt vi cc i tc nc ngoi v cc doanh nghip khc trn th trng c c s t vn, h tr v mt k thut v kinh nghim trn th trng.6.2. xut vi chi nhnh tnh. * Nhn nh chung - xy dng c mt thng hiu Viettel trn th trng ngoi vic khng ngng nng cao cht lng dch v, chi nhnh cn ban hnh y cc quy nh v quy ch xy dng mt mi trng lm vic lnh mnh nng ng v vn minh.- Cn c c ch ph hp nh gi nng lc ca tng nhn vin cn b b ch cn nhc h lm vic nhng vPL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 62/52 63. Nguyn Mnh CngBo co hc vic: Nhn vin k tonch thch hp vi nng lc, trnh c nhn ca tng ngi, quy trch nhimcng vic cho tng ngi. -Nu thi gian cho php, cn c cc bui tho lun v mt chuyn , lnh vc c th gia c nhn trong phng ban v cc b phn, phng ban khc trong Chi nhnh chia s kin thc kinh nghim thc t. - T chc cc bui sinh hot giao lu gia cc on th nh: on thanh nin, cng on, hi ph n ... a ra nhng hot ng thit thc cho c nhn, on th nhm khng ngng nng cao s hiu bit, to s on kt ca mi c nhn v thc y s pht trin ca chi nhnh.6.3: xut vi phng ti chnh chi nhnh. - Hin ti phng ti chnh chi nhnh H Nam c bn v nhn lc p ng cho yu cu cng vic. cng vic c tin hnh nhanh chng v t c hiu qu cao ngh mi cn b CBCNV phi em ht kh nng ca mnh phc v s pht trin chung ca Chi nhnh. ng thi nhanh chng p dng trit cc tin ch ca phn mm k ton cng tc qun l Ti chnh ti Chi nhnh ngy mt hon thin v cht ch hn. - Cng tc ti chnh k ton lun i hi s chnh xc v kp thi nhng phng tin, thit b my mc phc v cng tc ti chnh ti chi nhnh hin nay qu lc hu. V vy cn phi c s nng cp hoc thay mi m bo phc v cng vic tt hn.- Hng dn, ph bin hn na cc quy trnh lm v ln cc bo co doanh thu cho cc ca hng hng ngy ccPL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200863/52 64. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonca hng c th nm bt c s liu chnh xc, hoch ton khng nhm ln, sai st v cui thng c th ln bo co mt cch nhanh chng v chnh xc nht.- Hng dn, ph bin quy trnh lp, s dng ho n bn hng, ho n thu cc v quyt ton ho n theo nh k ti cc Ca hng.- Hin nay khi cc i l np tin t cc ly SIM trng tr trc v tr sau, my in thoi Homephone, k ton phn nh qua ti khon 3442 nhn k cc k qu di hn. N TK 3442 C TK 111Theo ti TK 3442 dng phn nh khon nhn k cc k qu di hn, cn phn i L t cc n cui thng k ton da trn phn dch v i L pht trin trong thng, k ton phi hon tr s tin t cc, v vy k ton nn hch ton khon t cc ca i l thng qua ti khon 3386 nhn k cc k qu ngn hn.+ Khi nhn t cc N TK 111 C TK 3386 Nhn k cc k qu ngn hn+ Khi hon tr tin t cc cho i l N TK 3386 Nhn k cc k qu ngn hn C TK 111Khi hch ton nh trn cng thun tin cho k ton trong vic theo di v thanh ton cc khon cng n ca i L v ph hp vi chun mc k ton hin hnh. PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 64/52 65. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton 7 . Nguyn vng ca bn thnTng cng ty vin thng qun i ni chung v Chi nhnh kinh doanh H Nam ni ring v ang to ra mt mi trng lm vic rt nng ng cho cn b cng nhn vin. Sau 03 thng th vic ti y, ti cm thy rt ph hp v c c s ch bo tn tnh ca cc ng ch trong Phng Ti chnh v nghip v cng nh c s quan tm ch bo ca Ban Lnh o Chi Nhnh cng cc anh ch ng nghip.L mt nhn vin mi nn kinh nghim trong cng vic cng nh trong cuc sng cn hn ch, ti c mt nguyn vng l c k hp ng lm vic lu di, c hng cc ch do Chi nhnh cng nh Tng cng ty ra. V ti cng hi vng rng c o to trong mi trng chuyn nghip ca Viettel, trong mt tng lai gn ti s c c mt phong cch lm vic bi bn gp phn cng sc b nh vo s pht trin ln mnh ca Ngi nh chung Viettel.Ti s chp hnh tt mi quy nh ca Chi nhnh v Tng cng ty; ng thi c gng hc hi, trao di kin thc chuyn mn phn u ht sc mnh hon thnh tt mi nhim v cng vic c giao v mt mc tiu chung xy dng Tng PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 65/52 66. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonCng ty Vin thng qun i tr thnh mt doanh nghip hng u trn th trng Bu chnh - Vin thng.Ti xin chn thnh cm n!KT LUNSau thi gian 3 thng th vic ti phng Ti chnh Chi nhnh kinh doanh H Nam c giao nhim v theo di doanh thu ti c gng hc hi rt nhiu. Tm hiu v Tng Cng ty v Chi nhnh kinh doanh H Nam cng nh cng vic c giao xong do kinh nghim cn hn ch nn kt qu t c cha tht cao. V th vic cng c kin thc chuyn mn v thc t i vi ti thc s quan trng. Ti rt mong c cc ng ch, anh ch i trc c nhiu kinh nghim tham gia ng gp kin bi vit ca ti c hon thin hn. Bn thn ti s c gng hc hi, trau di kin thc chuyn mn, phn u ht sc mnh PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 66/52 67. Nguyn Mnh CngBo co hc vic: Nhn vin k ton hon thnh tt chuyn cng nh mi cng vic c giao.Ti cng xin chn thnh cm n Ban Gim c, Phng Ti chnh, cc phng ban chc nng v ton th cc ng nghip ti Chi nhnh kinh doanh H Nam to iu kin gip , hng dn ti trong thi gian th vic va qua v hon thnh chuyn bo co ny . Ti xin trn trng cm n!H Nam, ngythng 04nm 2009 Ngi lm bo co Nguyn Mnh Cng Phn Th VI Nhn xt ni dung bo co v kt qu hc vic 1.Nhn xt ca cn b hng dn km cp trc tip PL.01/Q .00.TCL .03Ln ban hnh: 01/ Ngy ban hnh: 05/11/200867/52 68. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.Nhn xt, nh gi ca cn bqun l trc tip. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 68/52 69. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Nhn xt, ch huy n v (theo phn cp) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 69/52 70. Nguyn Mnh Cng Bo co hc vic: Nhn vin k ton. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Ph Lc Li ni u ..2 Phn I: Gii thiu v bn thn .. 4 Phn II: Bo co kt qu, nhim v trong qu trnh th vic ... 7 Phn III: Tm hiu chung v Tng Cng ty Vin Thng Qun i ...9 1.Qu trnh hnh thnh v pht trin Tng cng ty .. ..9 2.Chc nng, nhim v Tng cng ty ..12 3.Mc tiu, quan im v trit l kinh doanh ..13 4.Gi tr ct li Viettel .14 5.Tm nhn thng hiu v vn ho Viettel ............................................. ............14 6.C cu t chc v m hnh t chc... .17 7.Nghnh Ngh v lnh vc kinh doanh .. 18 Phn IV: Tm hiu chung v chi nhnh Kinh Doanh H Nam .20 I: Lch s hnh thnh v pht trin CNDN H Nam. ....20 1.Qu trnh hnh thnh .20 2.Lch s pht trin ......20 3.M hnh t chc ................................................ ................................................21 PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 70/52 71. Nguyn Mnh Cng Bo co hc vic: Nhn vin k tonPhn V: Cng tc k ton Doanh thu dch v 098 ti CNKD H Nam ...25 1.L do chn ti ..25 2.Cn c nghin cu ti ...25 3.Gii thiu chung v tnh hnh t chc k ton ti CNKD H Nam ..25 4.Qu trnh thanh quyt ton doanh thu dch v 098 ...32 Hch ton hng ho vin thng ti CNKD H Nam .. ..33 Hch ton doanh thu dch v 098 ti CNKD H Nam . ...35 Hch ton doanh thu dch v 098 ti Ca hng . .....37 Hch ton doanh thu dch v 098 ti i L .. . ..38 Hch ton doanh thu Anypay ..39 Hch ton doanh thu Anypay ti Ca hng .40 Hch ton doanh thu Anypay ti i L 40 Hch ton doanh thu bt thng ..40 Hch ton doanh thu hng Khuyn mi ..41 Hch ton np tin v Tng Cng ty .. 42 Hch ton np tin ti Ca hng ..43 Hch ton np tin ti i L .43 5.Quyt ton cui thng v lm bo co theo quy nh ...44 6.Mt s kin tham gia nhm hon thin cng tc hch ton doanh thu ti Chi nhnh Kinh Doanh H Nam .47 7.Nguyn vng ca bn thn ...50 Kt Lun .......51 Phn VI: Nhn Xt ni dung bo co v kt qu hc vic ...52 PL.01/Q .00.TCL .03 Ln ban hnh: 01/ Ngy ban hnh: 05/11/2008 71/52