MC LC

MC LC................................................................................................................ 1
DANH MC CC T VIT TT................................................................................. 3
DANH MC BNG BIU........................................................................................... 4
DANH MC S , NH.......................................................................................... 5
LI M U........................................................................................................... 6
PHN 1.................................................................................................................... 8
TNG QUAN V CNG TY C PHN VT T NNG NGHIP V XY DNG HI
PHNG................................................................................................................... 8
1.1. Lch s hnh thnh v pht trin ca cng ty C phn vt t nng nghip v xy dng Hi
Phng...................................................................................................................... 8
1.1.1.
Khi qut s hnh thnh v pht trin ca Cng ty C phn vt t nng nghip v
xy dng Hi Phng.........................................................................................................................8
1.1.2.

Gii thiu chung v Cng ty C Phn vt t nng nghip v xy dng Hi Phng....9

1.2. c im kinh doanh v t chc sn xut kinh doanh ca Cng ty C phn vt t nng
nghip v xy dng Hi Phng...................................................................................... 9
1.2.1.

c im kinh doanh.......................................................................................................9

1.2.2.

c im t chc sn xut kinh doanh.........................................................................11

1.3. c im t chc qun l ca cng ty c phn vt t nng nghip v xy dng Hi Phng

............................................................................................................................. 13
1.4. Tnh hnh ti chnh ca cng ty C phn vt t nng nghip v xy dng Hi Phng......15
PHN 2.................................................................................................................. 17
THC TRNG T CHC K TON TI CNG TY C PHN VT T NNG NGHIP
V XY DNG HI PHNG.................................................................................... 17
2.1. c im t chc b my k ton, phn cng lao ng k ton.....................................17
2.2. c im vn dng ch , chnh sch k ton..........................................................18
2.2.1.

Chnh sch k ton chung..............................................................................................18

2.2.2.

H thng chng t..........................................................................................................19

2.2.3.

H thng ti khon k ton...........................................................................................21

2.2.4.

Hnh thc s k ton.......................................................................................................21

2.2.5.

H thng bo co.............................................................................................................23

2.3. c im t chc mt s phn hnh k ton ch yu..................................................23

2.3.1. K ton tin lng................................................................................................................23
2.3.2. K ton tin mt....................................................................................................................28
2.3.3. K ton tin gi ngn hng..................................................................................................39
PHN 3:................................................................................................................. 42

NHN XT V NH GI V T CHC K TON TI CNG TY C PHN VT T

NNG NGHIP V XY DNG HI PHNG............................................................42
3.1. Nhn xt v nh gi chung v t chc k ton ti cng ty C phn vt t nng nghip v
xy dng Hi Phng................................................................................................. 42
3.1.1. u im.................................................................................................................................42
3.1.2 Nhc im.............................................................................................................................43
3.2. Mt s gii php xut...................................................................................... 43
3.2.1. Cng tc qun l...................................................................................................................43
3.2.2. Cng tc k ton...................................................................................................................44
3.3. iu kin thc hin cc gii php xut................................................................44
Kt lun................................................................................................................. 45
Ti liu tham kho.................................................................................................... 46

DANH MC CC T VIT TT
STT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19

T vit tt
BTC
BHXH
BKS
BVTV
CSH
GTGT
HQT
HP
HQ
KQKD
Q
QLDN
TK
TNDN
TS
TSC
TSL
TT
VTNN

T vit y
B ti chnh
Bo him x hi
Ban kim sot
Bo v thc vt
Ch s hu
Gi tr gia tang
Hi ng qun tr
Hi Phng
Hiu qu
Kt qu kinh doanh
Quyt nh
Qun l doanh nghip
Ti khon
Thu nhp doanh nghip
Ti sn
Ti sn c nh
Ti sn lu ng
Tin t
Vt t nng nghip

DANH MC BNG BIU

Bng 1 : Thu nhp bnh qun lao ng giai on 2009 2011.....................11
3

Bng 2 : Ch tiu v tng ti sn (tng ngun vn) ca cng ty giai on

2013 2015.11
Bng 3: Doanh thu v li nhun sau thu giai on 2013-201515
Bng 4 : Cc ch tiu ti chnh ch yu giai on 2013-201516
Bng 5: Chng t k ton tin lng..19
Bng 6: Chng t k ton hng tn kho.19
Bng 7: Chng t ti sn c nh.20
Bng 8: Chng t bn hng..20
Bng 9: Chng t tin t...20
Bng 10: Mt s chng t khc...21
Bng 11 : Cc khon trch theo lng 2013 201524

DANH MC S , NH

S 1 : T chc b my qun l ti cng ty c phn vt t nng nghip v

xy
dng
Hi
Phng...13
S 2 : T chc b my k ton ti cng ty c phn vt t nng nghip v
xy dng Hi Phng..17
S 3. Trnh t ghi s k ton theo hnh thc k ton trn my vi tnh...22
S 4 : Quy trnh hch ton tin lng26
S 5 : K ton tin lng.27
S 6 : Quy trnh hch ton tin mt...29
S 7 : K ton tin mt.30
S 8 : K ton tin mt.31
S 9: Quy trnh hch ton tin gi ngn hng..39
S 10 : K ton tin gi ngn hng.40
nh 1 : Dy chuyn sn xut phn bn ca cng ty...12
nh 2 : Phn mm k ton Misa..21

LI M U

Trong nhng nm gn y, nn kinh t nc ta khng ngng pht trin

v mi mt ph hp vi th trng v xu hng m ca hi nhp vi khu vc
cng nh ton cu . Bn cnh nc ta cng gp phi khng t nhng kh
khn nh : t l lm pht cn kh cao, nn kinh t th gii khng hong nh
hng ti nn kinh t Vit Nam,.. iu hnh nn kinh t pht trin tt hn
v khc phc c nhng kh khn trn , mt trong nhng yu cu cp thit ca
x hi l phi c nhng cn b ti chnh k - kim ton gii v kin thc cng
nh kinh nghim gp phn qun l nn kinh t.
Trng i hc kinh t quc dn v ang o to ra nhng cn b k kim ton ti chnh gp phn p ng nhu cu trn. L mt sinh vin th h mi
c hc tp, nghin cu v nhn c s gip tn tnh ca i ng ging
vin giu kinh nghim ca nh trng. Chng em c tip cn vi nhng
mn hc c s cho n nhng mn chuyn ngnh mt cch bi bn. Sau thi
gian hc tp nghin cu ti trng, chng em c trang b nhng kin thc
c bn v ti chnh k - kim ton.
Thc hin phng chm Hc i i vi hnh, l thuyt gn lin vi thc
tin, nh trng to iu kin cho chng em i kin tp ti cc doanh
nghip. y chnh l c hi chng em vn dng nhng kin thc c
nghin cu ti nh trng nhm rn luyn k nng thc hnh k-kim ton v
tm hiu su hn v chuyn ngnh ca mnh.
Trong thi gian i kin tp, em nhn c s gip ca Ban Gim
c, phng k ton ti v, phng t chc hnh chnh, phng nhn s ca
Cng Ty C Phn Vt T Nng Nghip v Xy Dng Hi Phng cng s gip
tn tnh ca C gio hng dn PGS.TS L Kim Ngc v s n lc ca
bn thn, em tm hiu v cng ty ni chung v cng tc k ton ti cng ty
ni ring vit bn bo co ny.

Bi bo co bao gm 3 phn :
6

Phn 1: Tng quan v Cng ty C phn vt t nng nghip v xy dng Hi

Phng
Phn 2: Thc trng t chc k ton ti Cng ty C phn vt t nng nghip v
xy dng Hi Phng
Phn 3: Nhn xt v nh gi v thc trng t chc k ton ti Cng ty C phn
vt t nng nghip v xy dng Hi Phng
Trong bo co ny, em c gng trnh by mt cch ngn gn, trung
thc v chnh xc v tnh hnh hot ng sn xut kinh doanh ca Cng ty C
phn vt t nng nghip v xy dng Hi Phng, tuy nhin vn cn nhiu thiu
st. Rt mong nhn c kin ng gp t cc thy c gio, ban lnh o v
cn b phng k ton ca cng ty cng ton th cc bn sinh vin.
Em xin chn thnh cm n !!!
Hi Phng, ngy 16 thng 11, nm 2016.
Sinh vin
Cao Quyt Thng

PHN 1
TNG QUAN V CNG TY C PHN VT T NNG NGHIP V
XY DNG HI PHNG

1.1. Lch s hnh thnh v pht trin ca cng ty C phn vt t nng

nghip v xy dng Hi Phng
1.1.1. Khi qut s hnh thnh v pht trin ca Cng ty C phn vt
t nng nghip v xy dng Hi Phng
- Vo nm 1960, cng ty c thnh lp vi tn gi l Cng ty t liu sn
xut nng nghip Hi Phng, c tr s lm vic pha Ty Nam thnh ph,
ti s 125 Trn Thnh Ng, qun Kin An, Tp.Hi Phng.
- Sau mt thi gian hot ng do yu cu ca t chc, n thng 7 nm 1969
B Nng nghip c Quyt nh s 33 i tn Cng ty thnh Cng ty vt t
nng nghip cp II Hi Phng.
- Thng 4 nm 1979, thc hin ch trng ca U ban nhn dn thnh ph
Hi Phng v ca Trung ng v vic thc hin m hnh cp huyn l cp
kinh t hon chnh th cc trm vt t nng nghip trc thuc cng ty c
bn giao v huyn thnh, cng ty i tn thnh Cng ty i l cung ng vt
t nng nghip (cng ty vt t cp III do huyn thnh qun l).
- Tuy nhin cng ty hot ng thiu hiu qu, vic thua l, tht thot hng
ho lun xy ra. Do , cng vi s thay i c ch tp trung, quan liu bao
cp sang c ch th trng c s qun l iu tit ca Nh nc nn thng 8
nm 1999 U ban nhn dn thnh ph c Quyt nh s 680 v vic kin ton
sp xp li h thng ngnh vt t thnh ph, tin hnh hp nht cc Cng ty
i l cung ng vt t nng nghip ca 6 huyn v hai Cng ty dch v k
thut nng nghip huyn Kin Thu, huyn An Hi vo Cng ty vt t nng
nghip cp II Hi Phng. Lc ny Cng ty i tn thnh Cng ty vt t nng
nghip Hi Phng.
- Ngy 13/10/2005 theo Quyt nh s 2361 ca y ban nhn dn thnh ph,
cng ty chuyn sang hot ng theo m hnh Cng ty c phn, i tn thnh
Cng ty c phn vt t nng nghip v xy dng Hi Phng cho n nay.

1.1.2. Gii thiu chung v Cng ty C Phn vt t nng nghip v xy

dng Hi Phng
- Tn giao dch Ting Vit : Cng Ty C Phn Vt T Nng Nghip V Xy
Dng Hi Phng.
- Tn giao dch bng Ting Anh : HAI PHONG AGRICULTURAL
MATERIALS AND CONSTRUCTION CO.
- Tr s chnh Cng ty: S 125 Trn Thnh Ng, Qun Kin An, TP. Hi
Phng
- in thoi: 31-3790379, 3876290, 3876625 .
- Fax: 31-3876625 .
- M s thu : 0200116918
- Email : hamexcoheadoffice@vol.vnn.vn
1.2. c im kinh doanh v t chc sn xut kinh doanh ca Cng ty
C phn vt t nng nghip v xy dng Hi Phng
1.2.1. c im kinh doanh
- Chc nng
Cng ty c phn vt t nng nghip v xy dng Hi Phng l Cng ty c phn
c t cch php nhn, c chc nng phc v sn xut nng nghip trong thnh
ph, chu s ch o ca U ban nhn dn thnh ph Hi Phng, t chc kinh
doanh hng ho thu li nhun duy tr b my hot ng gip n nh v pht
trin.
- Nhim v
Kinh doanh cc loi phn bn, thuc bo v thc vt, ging cy trng v cc
loi vt t khc. ng thi t chc thu mua nng sn nh da chut xut
khu, nhm phc v sn xut nng nghip thnh ph ng thi thu li nhun
ti sn xut m rng, m bo i sng cho cn b CNV, bo ton vn v pht
trin vn. Lm tt cc chnh sch x hi, np ngn sch nh nc y v
ng k hn.
- Lnh vc kinh doanh
+ Vt t nng nghip
9

+ Ch bin v xut khu nng sn

+ My mc nng nghip
+ Thuc bo v thc vt
+ Cho thu nh, kho
+ Vt liu xy dng, xy dng c bn
- Quy m kinh doanh
+ V lao ng
Cng ty hot ng vi gn 50 lao ng thng xuyn, trong c 12 nhn vin
qun l. Tuy nhin tui lao ng bnh qun ca cng ty kh cao, khong 45
tui, trnh chuyn mn, nghip v, nng lc kinh doanh mt s CBCNV cn
hn ch, nhn thc vn mang t tng bao cp thi k doanh nghip Nh nc.
Cng ty kh ch trng n vic nng cao trnh chuyn mn cho ngi lao
ng.
+ i vi lao ng trc tip : cng ty hay m cc lp bi dng ti ch nng
cao trnh tay ngh v s hiu bit ca ngi lao ng v cng vic. Cng ty
tin hnh o to li v o to nng cao hiu qu lao ng ca cc lao ng .
Ngi lao ng cng lun c khuyn khch v to iu kin tham gia cc lp
o to nng cao trnh chuyn mn.
+ i vi lao ng ti cc phng chuyn mn nghip v : cng ty lun to iu
kin cho tham gia cc lp tp hun chuyn ngnh, cc lp bi dng ngn hn
v cc ch chnh sch nh nc ... Nhng cn b cng nhn vin do cng ty
c i hc tp u c cng ty thanh ton hc ph v hng lng trong qu
trnh i hc.
Vic lng thng cng c cng ty ch trng nhm nng cao cht lng i
sng ngi lao ng

10

Bng 1 : Thu nhp bnh qun lao ng giai on 2009 2011

n v VND
Ch tiu

2009

2010

2011

Thu nhp bnh qun 1 ngi/thng

2,580,000

2,850,000

3,000,000

+ V ngun vn
Bng 2 : Ch tiu v tng ti sn (tng ngun vn) ca cng ty giai on
2013 - 2015
n v VND
Nm
Gi tr ngun vn ( ti sn)
73,525,205,379
2013
61,173,929,697
2014
47,851,356,471
2015
C th thy vi ch tiu gi tr ngun vn( ti sn) cng ty c phn vt t nng
nghip v xy dng Hi Phng c th coi l doanh nghip va theo iu 3 ngh
nh s 56/2009/N-CP ca Chnh ph v tr gip pht trin doanh nghip nh
v va. Tuy nhin gi tr tng ti sn c xu hng gim, l iu doanh nghip
cn lu .
1.2.2. c im t chc sn xut kinh doanh
Vi chc nng ch yu l phc v sn xut nng nghip thnh ph, kinh doanh
cc sn phm chnh l phn bn v thuc bo v thc vt, nn hot ng sn
xut kinh doanh ca cng ty mang nhng c im ca ngnh ny. Qu trnh sn
xut kinh doanh ca cng ty mang tnh thi v su sc, lng hang bn ra vo
thi v l rt ln do vy khi lng cng vic thi im ny cng rt nhiu.
ng thi sn phm phn bn v thuc bo v thc vt khc vi cc loi sn
phm hang ha khc l n khng th lu c, v nu lu c th b kt ta
hoc phn hy lm cho sn phm b km phm cht dn n km hiu qu trong
vic s dng. V vy cng ty phi c h thng kho tang v cc phng tin bo
v ng quy nh. Trong qu trnh sn xut, bo qun, cc sn phm ny cng
11

rt d bt la, thm nc, bay hi gy hi cho mi trng, do cng ty ht sc

tun th cc quy chun, trang b cho nhn vin qun o phng h trong qu trnh
sn xut, s dng cc cng ngh tin tin.

nh 1 : Dy chuyn sn xut phn bn ca cng ty

12

1.3. c im t chc qun l ca cng ty c phn vt t nng

nghip v xy dng Hi Phng

S 1 : T chc b my qun l ti cng ty c phn vt t nng nghip v

xy dng Hi Phng
Qua s trn ta thy r b my qun l ca Cng ty t chc theo kiu trc
tuyn. Tc l, Gim c iu hnh trc tip mi hot ng kinh doanh ca
Cng ty. V c im ca Cng ty l kinh doanh thng mi nn vic sp xp b
tr b my qun l nh trn gip cho cng tc qun l iu hnh c d dng
v thun li hn.
a) Hi ng qun tr
- Gm 5 thnh vin, HQT c ton quyn nhn danh Cng ty quyt nh cc
vn lin quan n mc ch, quyn li ca Cng ty ph hp vi php lut,
qun l hoc ch o thc hin cc hot ng kinh doanh v cc cng vic ca
Cng ty trong phm vi nhim v ca mnh. HQT c th quyt nh k hoch
13

sn xut kinh doanh v ngn sch hng nm. T , cng ty c th xc nh mc

tiu v chin lc hot ng da trn c s cc mc tiu do HQT thng qua.
b) Ban kim sot
- BKS l t chc thay mt c ng kim sot mi hot ng qun tr kinh doanh
v iu hnh ca Cng ty. BKS c 3 ngi do i hi ng c ng bu v bi
min ti thiu l 51% vn iu l v ly t cao xung thp bng th thc trc
tip b phiu kn. Trng BKS c trch nhim phn cng kim sot vic ph
trch tng loi cng vic. Kim tra tnh hp l, hp php trong qun l iu
hnh hot ng kinh doanh, trong ghi chp s k ton v bo co ti chnh.
c) Ban Gim c:
- Bao gm Gim c v 3 Ph Gim c.
+Gim c: ph trch chung ng thi trc tip ch o phng K ton ti v,
phng Kinh doanh, phng T chc hnh chnh, trm Vt t nng nghip huyn.
+Ph Gim c 1: Ph trch v hng ho vt t phn bn, thuc BVTV, ging
cy trng.
+Ph Gim c 2: Ph trch kinh doanh tng hp, ci to c s vt cht.
+ Ph Gim c 3: Ph trch v cng tc hnh chnh.
d) Cc phng ban chc nng
- Phng K ton ti v: Gm 5 ngi, trong c 1 K ton trng, 1 ph
trng phng, 3 nhn vin. Phng K ton ti v c nhim v tham mu gip
vic cho Gim c v vn ti chnh, lo vn v qun l vn, hch ton s sch
k ton, theo di hng dn cc n v v cng tc k ton v chuyn mn ho
hot ng k ton.
- Phng T chc hnh chnh: Gm 6 ngi, trong c 1 trng phng v 5
nhn vin. Trng phng ph trch chung, c nhim v tham mu gip vic cho
Gim c t chc b my phn cng lao ng. v ph trch cng tc xy dng
c bn.

14

- Phng Kinh doanh: Gm 22 ngi, trong c 1 trng phng, 1 ph trng

phng v 20 nhn vin.
+Trng phng lm nhim v xy dng k hoch kinh doanh, hng dn cc
nghip v kinh doanh ng thi t chc tiu th hng ho.
+Ph trng phng ph trch tng kho phn bn.
- Cc trm Vt T Nng Nghip huyn:
+Gm 6 trm VTNN huyn: An Dng, An Lo, Tin Lng, Vnh Bo, Kin
Thu, Thu Nguyn.
+C nhim v cung ng dch v vt t nng nghip cho b con nng dn trn
a bn huyn bn hng chm tr theo Ch th 27 ca UBND thnh ph Hi
Phng, kinh doanh tiu th hng ho, qun l h thng kho trn a bn v bo
qun hng ho.
- X nghip xy dng c 8 ng ch, chu trch nhim xy dng cng trnh, nh
va v nh, cc cng trnh phc li cng cng....
1.4. Tnh hnh ti chnh ca cng ty C phn vt t nng nghip v xy
dng Hi Phng
Bng 3: Doanh thu v li nhun sau thu giai on 2013-2015
n v VND
Ch tiu
Tng doanh thu
Li nhun sau thu

Nm 2013

Nm 2014

Nm 2015

196,377,348,104

162,677,495,767

90,548,026,334

145,087,352

298,345,548

424,296,623

Tuy tng doanh thu c xu hng st gim do s xut hin ca 1 s cng ty cnh
tranh cng lnh vc trn th trng, tuy nhin li nhun sau thu vn tng trng
nhanh, khi nm 2015 li nhun sau thu gp gn 1,5 ln nm 2014.

15

Bng 4 : Cc ch tiu ti chnh ch yu giai on 2013-2015

Nm
2013

Nm
2014

Nm
2015

- Ch s thanh ton hin thi : TSL/N

ngn hn

0.97

0.96

0.87

- Ch s thanh ton nhanh : (TSL-Hng

tn kho)/N ngn hn

0.52

0.64

0.36

0.15

0.17

0.20

- Vng quay vn lu ng : Doanh thu

thun/TSL bnh qun

3.8

3.9

3.9

- Vng quay hng tn kho : 365.Tn kho

bnh qun/Gi vn hng bn

46.1

32.4

61.27

ROA : Li nhun sau thu/Tng TS

0,24%

0.56%

1.1%

ROE : Li nhun sau thu/Vn CSH

1.52%

3.27%

5.38%

Ch tiu
1. Ch tiu v kh nng thanh ton

2. Ch tiu v n by ti chnh
- H s t ti tr : Vn CSH/Tng ngun
vn
3. Ch tiu v kh nng hot ng

4. Ch tiu v kh nng sinh li

Xt v kh nng sinh li, cng ty ang hot ng HQ khi cc ch s tng dn

qua cc nm, tuy nhin kh nng thanh ton ca cng ty ang gp vn khi cc
ch s thanh ton u gim v <1, vng quay hng tn kho gim trong nm
2014, tuy nhin li tng t bin trong nm 2015.
16

PHN 2
THC TRNG T CHC K TON TI CNG TY C PHN VT
T NNG NGHIP V XY DNG HI PHNG
2.1. c im t chc b my k ton, phn cng lao ng k ton

S 2 : T chc b my k ton ti cng ty c phn vt t nng nghip v

xy dng Hi Phng
Cng ty c phn vt t nng nghip v xy dng Hi Phng p dng hnh thc
t chc b my k ton tp trung . Vi hnh thc ny gip cho vic cung cp v
x l thng tin c kp thi, y .
Phng k ton ca cng ty hin c 05 ngi v mi nhn vin u c trang b
mt my tnh kt ni internet bn phc v cho cng vic hng ngy.
Vi i ng nhn vin k ton k trn, phng k ton chia ra thnh nhiu b
phn nh, bao gm:
- K ton trng: chu trch nhim trc ban gim c v ch hch ton k
ton, thng k ca cng ty theo php lnh k ton thng k ca nh nc ban
hnh. Tham mu vi ban gim c v c ch khon, qun l vn, hng ho, chi
ph, k hoch nhn hng v gi c giao hng cho cc n v trc thuc cng
ty.Tng hp, quyt ton thu, ln bo co quyt ton ti chnh theo qu, nm.
- Ph phng k ton: tham mu vi Gim c v k hoch mua hng, bn hn,
c ch khon bn hng, thu tin hng, chi ph trong qu trnh vn chuyn. Quyt
ton khon sn phm hng thng, qu i vi cc trm huyn ng thi theo
17

di, m s hch ton, lm th tc cho vay cc khon: vay ngn hn ngn hng,
vay huy ng vn mt cch an ton theo ngh quyt huy ng vn ca cng ty,
.
- Nhn vin k ton gm 03 ngi, ph trch tng mng cng vic ring bit :
+ Nhn vin 1 : kim tra ho n chng t v ghi s chi tit lm cc th tc
thanh ton, thu, chi , theo di cc khon phi thu, phi tr khch hng hng ngy
hoc nh k, i chiu vi th qu, vi s tng hp cui thng ng thi theo
di bin ng ti sn ca cng ty.
+ Nhn vin 2 : c nhim v theo di tnh hnh tng, gim ca ti sn c nh
v BHXH ng thi lm lng khi vn phng..
+ Nhn vin 3 ( Th qu) : gi tin v cc khon tng ng tin; nhp xut
tin theo giy t hp l ca c quan (phiu chi, phiu xut); Lp s qu tin
mt, sau i chiu vi s ci tin mt.
2.2. c im vn dng ch , chnh sch k ton
2.2.1. Chnh sch k ton chung
- Chun mc v ch k ton p dng
+ Ch k ton p dng: p dng Ch k ton doanh nghip nh v va ban
hnh theo quyt nh 48/2006/Q-BTC ban hnh ngy 14/09/2006 ca B
trng B ti chnh.
+ Tuyn b v vic tun th Chun mc k ton v Ch k ton: p dng
cc Chun mc k ton Vit Nam v cc vn bn hng dn Chun mc do Nh
nc ban hnh. Cc bo co ti chnh c lp v trnh by theo ng mi
quy nh ca tng chun mc, thng t hng dn thc hin chun mc v Ch
k ton hin hnh.
- Cc chnh sch k ton p dng
+ Nguyn tc ghi nhn hng tn kho:
- Nguyn tc ghi nhn hng tn kho: Ghi nhn theo gi gc;
- Phng php tnh gi tr hng tn kho: Gi gc
- Phng php hch ton hng tn kho: K khai thng xuyn;
18

+ Phng php ghi nhn v khu hao TSC, v bt ng sn u t: Theo

quyt nh 206
+ Nguyn tc nghi nhn chi ph i vay: Thn trng
+ Nguyn tc v ghi nhn cc khon d phng: Thn trng
+ Nguyn tc ghi nhn chnh lch t gi hi oi: T gi thc t theo t gi ti
ngn hng m doanh nghip giao dch.
+ Nguyn tc ghi nhn doanh thu: Ph hp
+ Nguyn tc ghi nhn chi ph: ng k
2.2.2. H thng chng t
Bng 5: Chng t k ton tin lng
STT
1
2
3
4
5
6
7
8
9

Tn chng t
Bng chm cng
Bng chm cng lm thm gi
Bng thanh ton tin lng
Phiu xc nhn sn phm v cng vic hon thnh
Bng thanh ton tin thng lm thm gi
Bng thanh ton tin thu ngoi
Hp ng giao khon
Bin bn thanh l(nghim thu) hp ng giao khon
Bng phn b tin lng v bo him x hi

Mu s
01a-LTL
01b-LTL
02-LTL
05-LTL
06-LTL
07-LTL
08-LTL
09-LTL
11-LTL

Bng 6: Chng t k ton hng tn kho

STT
1
2
3
4

Tn chng t s dng
Phiu nhp kho
Phiu xut kho
Bin bn kim k vt t, cng c, sn phm hng ha
Bng k mua hng

19

Mu s
01-VT
02-VT
05-VT
06-VT

Bng 7: Chng t ti sn c nh
STT
1
2
3
4
5
6

Tn chng t
Bin bn giao nhn TSC
Bin bn thanh l TSC
Bin bn bn giao TSC sa cha ln hon thnh
Bin bn nh gi TSC
Bin bn kim k TSC
Bng tnh v phn b khu hao TSC

Mu s
01-TSC
02-TSC
03-TSC
04-TSC
05-TSC
06-TSC

Bng 8: Chng t bn hng

STT
Tn chng t
1 Bng thanh ton hng i l, k gi
2 Th quy hang

Mu s
01-BH
02-BH

Bng 9: Chng t tin t

STT
1
2
3
4
5
6
8
10

Tn chng t
Phiu thu
Phiu chi
Giy ngh tm ng
Giy thanh ton tin tam ng
Giy ngh thanh ton
Bin lai thu tin
Bng kim k qu (dng cho VN)
Bng k chi tin

20

Mu s
01-TT
02-TT
03-TT
04-TT
05-TT
06-TT
08a-TT
09-TT

Bng 10: Mt s chng t khc

STT
1
2
3
4

Tn chng t
Ha n gi tr gia tng
Phiu xut kho kim vn chuyn ni b
Giy chng nhn ngh m hng BHXH
Danh sch ngi ngh hng tr cp m au, thai

Mu s
01GTKT-3LL
03PXK-3LL

sn
2.2.3.

H thng ti khon k ton

T chc h thng k ton l qu trnh thip lp mt h thng ti khon k ton

cho cc i tng hch ton nhm cung cp cc thng tin tng qut v tng loi
ti sn, ngun hnh thnh ti sn.
H thng t chc ti khon tun th ng chun mc ch k ton hin
hnh theo quyt nh 48/2006/Q-BTC ban hnh ngy 14/09/2006 ca B
trng B ti chnh.
2.2.4.

Hnh thc s k ton

- Hnh thc s k ton p dng: Nht k chng t.

- Hnh thc ghi s: K ton trn my vi tnh, s dng phn mm k ton Misa.
Giao din phn mm xut hin nh hnh di y:
nh 2 : Phn mm k ton Misa

Hng ngy, k ton cn c vo chng t k ton hoc bng tng hp chng t

k ton cng loi c kim tra, c dng lm cn c ghi s, xc nh ti
khon ghi N, ti khon ghi C nhp d liu vo my vi tnh theo cc bng,
21

biu c thit k sn trn phn mm k ton. Theo quy trnh ca phn mm k

ton, cc thng tin c t ng nhp vo s k ton tng hp v cc s, th k
ton chi tit lin quan.
Cui thng (hoc bt k vo thi im cn thit no), k ton thc hin cc thao
tc kho s (cng s) v lp bo co ti chnh. Vic i chiu gia s liu tng hp
vi s liu chi tit c thc hin t ng v lun m bo chnh xc, trung thc
theo thng tin c nhp trong k. Ngi lm k ton c th kim tra, i chiu
s liu gia s k ton vi bo co ti chnh sau khi in ra giy. Cui thng, cui
nm s k ton tng hp v s k ton chi tit c in ra giy, ng thnh quyn
v thc hin cc th tc php l theo quy nh.
S 3. Trnh t ghi s k ton theo hnh thc k ton trn my vi tnh

22

2.2.5.

H thng bo co

- Bo co hng qu
+Bo co tnh hnh s dng ho n (Mu s BC26/AC ban hnh km theo TT
39/2014/TT- BTC ngy 01/06/2014 ca B ti chnh)
+T khai thu TNDN tm tnh (Mu 01A/TNDN ban hnh km theo TT
156/2013/TT- BTC ngy 06/11/2013 ca B ti chnh)
- Bo co nm
Bo co ti chnh: Hin nay, Cng ty p dng h thng Bo co ti chnh ban
hnh cho cc doanh nghip nh v va theo quyt nh s 48/2006/Q-BTC
ca B trng B ti chnh ban hnh ngy 14/09/2006.
+ Bng cn i k ton (Mu s B 01 - DNN ban hnh theo Q s 48/2006
/Q-BTC ngy 14/ 9/2006 ca B trng BTC)
+ Bo co kt qu hot ng kinh doanh (Mu s B 02- DNN ban hnh theo Q
s 48/2006 /Q-BTC ngy 14/ 9/2006 ca B trng BTC)
+ Bo co lu chuyn tin t (Mu s B 03- DNN ban hnh theo Q s
48/2006 /Q-BTC ngy 14/ 9/2006 ca B trng BTC)
+ Thuyt minh bo co ti chnh (Mu s B 09- DNN ban hnh theo Q s
48/2006 /Q-BTC ngy 14/ 9/2006 ca B trng BTC)
2.3. c im t chc mt s phn hnh k ton ch yu
2.3.1. K ton tin lng
2.3.1.1. Cch tnh tin lng v cc khon trch theo lng
- Tin lng
Ti cng ty cch tnh lng da trn cc tiu ch sau:
Lng hp ng lao ng.
Lng thi gian lm vic thc t.
Lng thm gi thc t.
Lng php.
Ph cp trch nhim.
Vic tnh lng cn c vo bng chm cng ca cc phng. Ngi c trch
nhim phi theo di thi gian lm vic trong thng thc t v chm cng vo
bng cng ca tng ngi, s ngy lm thc t, ngy ngh, ngng vic, c l do,
nguyn nhn c th da vo cc quy nh chung ca Cng ty. Trng hp ngi
23

lao ng m au, tai nn... phi c chng nhn ca Bc s, ghi tn l do ngh, s

ngy ngh, ghi vo bng chm cng tnh tr cp BHXH.
Nhng ngy ngh php, l, ngh vic ring... v nhng ngy lm thm gi vo
ngy l, ngy ngh cui tun theo quy nh s thanh ton tin lng theo ch
chung, khng tnh thanh ton tin lng theo nng sut .Hng thng, Cc
phng ban lp bng chm cng np cho b phn T chc- Hnh chnh lp
bng tng hp chm cng ton cng ty.
Cng ty quy nh ch tr lng cho ngi lao ng theo 2 hnh thc c th
sau:
Hnh thc tr lng theo thi gian
Lng thng = (Lng + Ph cp) / 26 . ngy cng thc t lm vic
+ Hnh thc lng khon
Lng = Mc lng khon X T l % hon thnh cng vic
- Cc khon trch theo lng
Bng 11 : Cc khon trch theo lng 2013 2015
Cc khon trch
3382- Kinh ph cng on
3383 - Bo him x hi
3384 - Bo him y t
3389 - Bo him tht nghip
Tng

Ngi lao ng
(%)
0
8
1.5
1
10.5

24

Cng ty (%)
2
18
3
1
24

Tng
(%)
2
26
4.5
2
34.5

2.3.1.2. Chng t v ti khon s dng

Chng t s dng
Bng chm cng (Mu 01 - LTL)
Bng thanh ton lng (Mu 02 - LTL)
Bng thanh ton tin thng (Mu 05 - LTL)
Phiu xc nhn sn phm hoc cng vic hon thnh (Mu 06 - LTL)
Phiu bo lm thm gi (Mu 07 - LTL)
Hp ng giao khon (Mu 08 - LTL)
Bng thanh l (nghim thu) hp ng giao khon (Mu 09 - LTL)
Bng k trch np cc khon trch theo lng (Mu 10 - LTL)
Bng phn b tin lng v BHXH (Mu 11 - LTL)
Phiu ngh hng BHXH (Mu 03- LTL)
Bng thanh ton BHXH ( Mu 04- LTL)
Ti khon s dng
hch ton tin lng v cc khon trch theo lng, k ton cng ty s dng
cc loi ti khon sau:
TK 334: Phi tr ngi lao ng
Ti khon 338- Phi tr, phi np khc
TK 3382: Kinh ph cng on
TK 3383 : Bo him x hi
TK 3384: Bo him y t
TK 3389: Bo him tht nghip

25

2.3.1.3. Quy trnh hch ton

S 4 : Quy trnh hch ton tin lng

Ghi ch:
Ghi hng ngy
Ghi cui thng

26

2.3.1.4. K ton cc nghip v lin quan

S 5

27

2.3.2. K ton tin mt

2.3.2.1. Chng t v ti khon s dng
Chng t s dng
Phiu thu (Mu 01 - TT)
Phiu chi (Mu 02 - TT)
Giy thanh ton tin tm ng (Mu 04 - TT)
Bin lai thu tin (Mu 06 - TT)
Bng k chi tin (Mu 09 - TT)
Ti khon s dng
k ton tin mt, cng ty s dng ti khon 111, vi 3 ti khon con l
+ 1111 : Tin Vit Nam
+ 1112 : Ngoi t
+ 1113 : Vng, bc, kim kh qu, qu

28

2.3.2.2. Quy trnh hch ton

S 6 : Quy trnh hch ton tin mt

2.3.2.3. K ton 1 s nghip v lin quan v s liu chi tit

Cch k ton cc nghip v lin quan th hin s di y

29

S 7

30

S 8

S liu c th ti cng ty vo nm 2015

V d 1: Ngy 12/12/2015, cng ty c phn vt t nng nghip v xy dng Hi
Phng rt tin t ti khon Ngn hng TMCP i Dng chi nhnh HP v
nhp qu tin mt , s tin : 75.000.000 VN.
Ngn hng TMCP i Dng in s ph cho cng ty c phn t nng
nghip v xy dng Hi Phng thng bo s d ti khon tin gi ti thi
im ngy 12/12/2015.
Sau khi rt tin, k ton vit phiu thu nhp qu tin mt, i chiu vi s
ph nhn c, sau s liu c phn nh vo s qu, bng k v nht k
chng t c lin quan.

31

He thong bao cao Flexcube/Flexcube Report Sytem

Ngan hang TMCP Dai Duong/Ocean commercial joint stock bank
Chi nhanh/ Branch : 400
Ngay GD/Trans Date : 12- DEC-11 DD000

SO PHU TAI KHOAN TIEN GUI

Tu ngay/From date: 12/12/2015 Den ngay/To date : 12/12/2015

So TK/Account No

: 40040024868900015

Ten TK/ Acount Name

: CTY CP VAT TU NN & XD HAI PHONG VDNTN0

Loai hinh tien gui/ Acount Type : VDNTN0- TK TIEN GUI TT TO CHUC TRG NC, VND
Don vi tien te/ Currency

: VND

Ngay ps truoc/ Previous transaction date : 26/11/2015

So du dau ngay/ Opening balance : 76.095.900
Ngay gd

Ngay hl

So giao dich

So sec

Dien giai

Rut

Gui

So du

Trans
date

Value date

Transaction No

Check
No

Description

Debit

Credit

Balance

12/12/20
15

12/12/201
5

400RS01113650
001

AA0645
1

CT CP VAT TU NN & XD HAI PHONG RUT

SEC.NL:

75,000,000

1,095,900

LUONG ANH TUAN, CMT 164110768 DO

CA
NINH BINH CAP N02.01.09
Cong phat sinh trong ky / Total amount

75,000,000

Luy ke dau thang/Total amount from month to date :

Luy ke tu dau nam/ Total amount from year to date :
So du cuoi
1,095,900

ngay

/Closing

blance

32

Nguoi lap/Accountant
Giam doc/Director

Kiem soat vien/Suppervior

33

BIU S 1 : Phiu thu

n v:CTY C PHN VT T NN V XD HP
Quyn s:
Mu s: 01
V
d2.
3:
Ngy
20/22/2011,cng
ty
c
phn
vt
t
nng
nghip
TT(Ban hnh theo
a ch: S 125 Trn Thnh Ng- Kin An- Hi Phng
S: 149/15
Q s 48/2006-Q-BTC
M n v SDNS
14/09/2006 ca B trng BTC)

N : 1111

ngy

C : 1121
PHIU THU
Ngy 12 thng 12 nm 2015
Ho, tn ngi np tin: Phng Th
Oanh..
a ch: Phng k ton ti
v.
L do: Rt tin gi Ngn hng v nhp qu tin mt
S tin: 75 000 000(Vit bng ch) By mi lm triu ng
chn..
Km theo01chng t k ton
Ngy 12
thng 12 nm 2015
Gim c
Th qu
(K, h tn, ng du)
(K, h tn)

K ton trng
(K, h tn)

nhn s tin (vit bng ch):

+ T gi ngoi t( vng. Bc, qu)
+ S tin quy i

34

Ngi lp

Ngi np

(K, h tn)

(K, h tn)

V d 2 : Ngy 18/12 /2015, cng ty thanh ton tin in thng 12 bng tin
mt. Cn c vo HGTGT tin in thng 12, k ton vit phiu chi, ng thi
vo s qu tin mt thng 12, bng k v nht k chng t c lin quan.
BIU S 2 : Phiu chi
n v:CTY C PHN VT T NN V XD HP
Quyn s:
Mu s: 02
TT(
Ban hnh theo
a ch: S 125 Trn Thnh Ng- Kin An- Hi Phng
S: 81/15
Q s 48/2006-Q-BTC
M n v SDNS
14/09/2006 ca B trng BTC)

N : 642,133

ngy

C : 111
PHIU CHI
Ngy 18 thng 12 nm 2015
Ho, tn ngi nhn tin: L Na.
a ch: Phng k ton ti v..
L do: thanh ton tin in sng thng 12
S tin: 1 839 820(Vit bng ch) Mt triu tm trm ba mi chin nghn tm trm hai
mi ng chn..
Km theo01chng t k ton
Ngy 18
thng 12 nm 2015
Gim c
Ngi nhn tin
(K, h tn, ng du)
(K, h tn)

K ton trng
(K, h tn)

Ngi lp

Ngi np

(K, h tn)

(K, h tn)

nhn s tin (vit bng ch):

+T gi ngoi t(bang, bc, qu)
+S tin quy i
nhn s tin ( vit bng ch)Mt triu hai trm ng chn..

35

V d 3 : Ngy 25/12 /2015, cng ty thu tin bn hng bng tin mt cho hp
ng t thng 9/2015 k ton vit phiu thu, ng thi vo s qu tin mt
thng 12, bng k v nht k chng t c lin quan.
HO N

Mu s: 01 GTKT 3/001

GI TR GIA TNG

K hiu : AA/11P

Lin 3: Ni b

S: 0000300

Ngy 30 thng 09 nm 2015

n v bn hng: CNG TY C PHN VT T NNG NGHIP V XAY DNG HI PHNG
M s thu : 0200116918
a ch: S 125 Trn Thnh Ngo, Kin An, TP.Hi Phng////
in thoi: 0313.790379

Fax.0313.876625.

S ti khon:.
H tn ngi mua hng................................................................................................................
Tn n v: CNG TY C PHN THNG MI THIU YN
M s thu : 2800115860
a ch : Th trn Qun Lo Huyn Yn nh Tnh Thanh Ho
Hnh thc thanh ton:.CK.................S ti khon .....................................................................
STT

Tn hng ho, dch v

n v tnh

S lng

n gi

Thnh tin

6 = 4x5

m Ure Ph M

Thu sut GTGT:

5%

Kg

1.000

110.500

110.500.000

Cng tin hng :

110.500.000

Tin thu GTGT:

4.500.000

Tng cng tin thanh ton :

116.000.000

S tin vit bng ch: mt tram mi su triu 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)

36

CTY CP Vt T NN & XD Hi Phng

Q 48/2006/Q-BTC

(Ban hnh theo

S 125- Trn Thnh Ng - Kin An HP

14/09/2006 ca B trng BTC)

ngy

S QU TIN MT THNG
Nm: 2015
Loi qu: Tin VN
T ngy 01/12/2015 n ngy 31/12/2015
n v tnh: ng
SHCT
Ng
Thu Chi
y
.

..

..

31/1
2

Thu

Chi

S d u thng

Tn
7.203.032.26
0

Cng ty rt tin gi
ngn hng v nhp
qu tin mt

1121

75.000.000

81

Thanh ton tin in

sng thng 12

642

1.839.820

4.578.327.063

..

..

..

Thu tin bn hng

131

116.000.000

Np tin vo NH
VPBank

1121

25/1 101
2

TK

12/1 149
2
18/1
2

Din gii

.
129

Cng s pht sinh

4.580.166.883

3.545.442.030

..

1.000.000.00 2.034.272.442
0
9.
680.098.131

S d cui k

14.799.329
.072
2.083.801.31
9

37

38

Cui k, k ton tng hp s liu trn cc Nht k chng t ghi trc tip vo s
ci TK111v i chiu s liu trn s ci TK 111 vi s qu TM
Ban hnh theo Q 48/2006/Q-BTC
Ngy 14/9/2006 ca B trng BTC

S CI ( Hnh thc Nht k Chng t)

Ti khon 111
S d u nm
N
C
2.507.757.609
Ghi C cc TK,
i ng N vi
TK ny
TK 112
TK 131
TK 138

TK 515
Cng s pht
sinh N
Tng s pht sinh
C
S d
N
C
cui k

Qu I

Qu IV

Cng

1.415.000.000
12.135.535.363
57.050.055

3.045.776.800
36.135.535.421
197.829.861

36.210.855

61.565.329

23.016.068.301

59.223.560.090

25.168.238.484

59.647.516.380

2.083.801.319

Ngy 31 thng 12 nm 2015

Ngi lp biu

2.3.3. K ton tin gi ngn hng

2.3.3.1. Chng t v ti khon s dng
Chng t s dng
y nhim thu
39

 y nhim chi
Giy bo c
Giy bo n
S ph Ngn hng
Ti khon s dng
k ton tin gi ngn hng, cng ty s dng ti khon 112, vi ch 1 ti
khon con l 1121 : Tin Vit Nam

40

2.3.3.2. Quy trnh hch ton

S 9: Quy trnh hch ton tin gi ngn hang

Ghi ch:
Ghi hng ngy
Ghi cui thng
i chiu, kim tra

41

2.3.3.3. K ton 1 s nghip v lin quan

S 10

42

PHN 3:
NHN XT V NH GI V T CHC K TON TI CNG TY C
PHN VT T NNG NGHIP V XY DNG HI PHNG
3.1. Nhn xt v nh gi chung v t chc k ton ti cng ty C phn vt t
nng nghip v xy dng Hi Phng
3.1.1. u im
- B my k ton ca Cng ty c b tr cht ch, ph hp vi tnh hnh
thc t. i ng k ton c nng lc, nhit tnh trong cng tc, xng ng l cnh
tay c lc cho b my qun l ca Cng ty. Vi cch b tr cng vic khoa hc,
hp l nh hin nay th k ton ni chung ca cng ty i vo n np v t c
nhng hiu qu nht nh.
- T chc h thng s sch k ton v lun chuyn s sch k ton l hp l
khoa hc, m bo nguyn tc ca ch s sch k ton hin hnh, ph hp vi
kh nng v trnh ca i ng k ton v c im qun l ca Cng ty. ng
thi, vi s phn cng, b tr cng vic mi ngi ph trch mt phn hnh k
ton to iu kin cho mi ngi c kh nng i su, nng cao nghip v ca mnh.
Hn na, li to ra mt b my k ton gn nh c th i chiu gia cc nghip
v kinh t nhanh chng, thun tin
- Cng ty s dng h thng chng t v s sch k ton kh y theo
quy nh ca b ti chnh. Cng tc hch ton cc chng t ban u c theo di
mt cch cht ch, m bo tnh chnh xc ca cc s liu. Vic lun chuyn chng
t gia cc phng ban m bo tnh hp l to iu kin thun li cho k ton thc
hin chc nng kim tra, gim st.

43

- T chc ghi chp k ton theo hnh thc k ton trn my vi tnh l hnh
thc ph hp vi quy m v c th sn xut ca cng ty: Nhanh, thun tin v d
dng qun l hn. Phn mm Misa s dng n gin, d nhp, kim tra.
- Cc bo co k ton ti chnh c lp kp thi v y ph hp vi quy
nh v cng tc k ton.
3.1.2 Nhc im
Nhn chung, cng tc k ton ca Cng ty c t chc cht ch, hiu qu tun
th ch k ton. Tuy nhin, do nhng nguyn nhn khch quan v ch quan m
cng tc k ton vn cn mt s im cha hon thin.
V vic s dng phn mm k ton my : Cng ty hch ton k ton trn my tnh
theo phn mm dng sn do cng ty u t song b phn k ton cha linh
hot, kt hp hi ha li ch ca cc chc nng nn cha s dng ht cng sut cc
tnh nng vn c ca my tnh nhm gim thiu cng sc ca mnh.
- Khi hch ton trn phn mm k ton, do nhn vin k ton cha hiu ht
c, nn dn ti vic trng lp m cp.
- Do ch k ton c s thay i lin tc, nhn vin k ton cha cp nht kp
thi h thng vn bn php lut.
3.2. Mt s gii php xut
3.2.1. Cng tc qun l
- Cng ty nn c mt phng ban chuyn lo chin lc pht trin ca cng ty
- Cn pht huy hn na vai tr ca k ton qun tr trong cng ty nhm a ra
cc quyt nh ph hp nht v kp thi nht. Cng ty c th o to cc nhn vin
theo cc kha hc ca k ton qun tr nng cao trnh .
- p dng trnh khoa hc k thut hin i nhm rt ngn chi ph, gim gi
thnh, tng sc cnh tranh cho cng ty

44

3.2.2. Cng tc k ton

- Nhn vin k ton cn trau di kinh nghim, thng xuyn cp nht h thng
vn bn php lut, p dng trit phn mm k ton
- Khuyn khch s pht huy sng to ca cn b nhn vin nhm gim thiu chi
ph cho b my k ton
3.3. iu kin thc hin cc gii php xut
S thnh bi ca mt doanh nghip ph thuc rt ln vo cng tc k ton. Thng
qua vic kim tra, tnh ton, ghi chp, phn loi, tng hp nghip v pht sinh bng
h thng phng php khoa hc ca k ton: chng t, i ng ti khon, tnh gi,
tng hp cn i c th bit c thng tin y , chnh xc, kp thi ton din v
ti sn v ngun vn ca doanh nghip
Hon thin l cn thit v tt yu, nhng m bo tnh khoa hc trong vic hch
ton doanh thu, chi ph v xc nh kt qu kinh doanh th cc bin php hon
thin phi c tnh kh thi, ph hp vi ch k ton hin hnh. Do , hon thin
cng tc k ton ni chung ti Cng ty cn phi m bo mt s yu cu sau:
Th nht, hon thin phi da trn c s tn trng cc c ch ti chnh, ch
k ton. K ton khng ch l cng c qun l ca doanh nghip, n cn l cng
c qun l ti chnh quan trng ca Nh nc. Tuy nhin vic Nh nc ban hnh
cc c ch ti chnh, vn bn php l ch mang tnh cht tng hp v hng dn
cho cc doanh nghip. Vic t chc k ton ti doanh nghip cn phi vn dng
sng to, linh hot, trnh dp khun my mc.
Th hai, hon thin phi da trn c s tit kim chi ph, gim nh cng tc
k ton nhng vn m bo tnh khoa hc, m bo hiu qu ca cng tc k ton
ni chung.
Th ba, hon thin phi trn c s ph hp vi c im sn xut kinh doanh
ca doanh nghip. Mi doanh nghip c c im t chc hot ng sn xut kinh
doanh khc nhau. Chnh v vy, vic vn dng ch k ton sao cho ph hp vi
trnh ca doanh nghip, ngnh ngh sn xut kinh doanh, iu kin vt cht...
ca doanh nghip l cn thit.

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Kt lun
Sau 6 tun kin tp ti Cng Ty C Phn vt t nng nghip v xy dng Hi
Phng, em nhn thy rng ch da trn nhng kin thc hc trng l cha
, thi gian kin tp chnh l iu kin gip sinh vin vn dng kin thc hc
vo thc t, ng thi b sung v tch ly kin thc m ch qua qu trnh thc t
mi c. Ti Cng Ty C Phn Vt T Nng Nghip V Xy Dng Hi Phng em
c tip xc vi cc chng t gc (nh phiu thu tin mt, phiu chi tin mt,
phiu xut kho, ho n bn hng,.) cng nh cc s k ton chi tit, s k ton
tng hp... gip em c hc hi, tm hiu thm nhng iu b ch, lm nn
tng cho cng vic chuyn mn sau ny ca bn thn.
Trong thi gian kin tp ti Cng ty em nhn c s gip nhit tnh ca
Ban gim c, cc phng ban, c bit l s gip ca cc c, cc ch trong
phng K ton - Ti v, cng vi s tn tnh ch bo ca C gio PGS.TS L Kim
Ngc gip em hon thnh bi bo co ng thi hn. Mc d em c gng rt
nhiu, song do trnh v kinh nghim thc t cn hn ch nn bi bo co ca em
khng trnh khi nhng thiu st. Em rt mong nhn c s ch bo ca thy c
gio bi vit ca em thm hon chnh v st thc hn.
Cui cng em xin chn thnh cm n C gio L Kim Ngc cng ton th cc
c ch, anh ch ti Cng Ty C Phn Vt T Nng Nghip V Xy Dng Hi
Phng gip em hon thnh bi bo co ny!
Mt ln na em xin chn thnh cm n !
Sinh vin thc hin
Cao Quyt Thng

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Ti liu tham kho

1.
2.
3.
4.
5.

Gio trnh k ton ti chnh doanh nghip - NXB i hc Kinh T Quc Dn

Ch k ton doanh nghip NXB ti chnh
Quyt nh 48/2006 BTC
iu l cng ty C phn vt t nng nghip v xy dng Hi Phng
Cc loi chng t, bo co, s sch ti cng ty C phn vt t nng nghip
v xy dng Hi Phng

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