PL-PHUONG-10-15com.doc

Trng i hc Kinh Doanh & Cng Ngh H Ni Khoa K Ton

Trng H Kinh Doanh & Cng Ngh H Ni Khoa K Ton

PH LC

PH LC 1: C IM QUY TRNH SN XUTQuy trnh cng ngh sn xut thuc n theo tng t trn dy truyn t ng ha, khp kn, lin hon, thng nht t khu a nguyn vt liu vo sn xut n khi a ra sn phm.

S quy trnh cng ngh sn xut thuc n:

PH LC 2: S B MY QUN L CA CNG TY

PH LC 3: BNG BO CO TNH HNH V

KT QU HOT NG KINH DOANH

NM 2013 2014

n v tnh: ng

STTCh tiuM

SNm 2013Nm 2014Chnh lch tng, gim

1234S tinT l (%)

1Doanh thu bn hng v

cung cp dch v112,568,995,52413,958,652,4871,389,656,96311.06

2Cc khon gim tr doanh thu2----

3Doanh thu thun v bn

hng v cung cp dch v1012,568,995,52413,958,652,4871,389,656,96311.06

4Gi vn hng bn1110,288,666,17810,978,254,618689,588,4406.70

5Li nhun gp v bn

hng v cung cp dch v202,280,329,3462,980,397,869700,068,52330.70

6Doanh thu hot ng ti chnh212,382,234,5002,304,426,213-77,808,287(3.27)

7Chi ph ti chnh221,833,685,3361,977,964,098144,278,7627.87

trong : Chi ph li vay231,833,685,3361,977,964,098144,278,7627.87

8Chi ph bn hng241,150,624,3641,310,501,711159,877,34713.89

9Chi ph qun l doanh nghip251,059,062,9651,259,791,975200,729,01018.95

10Li nhun thun t hot

ng kinh doanh30619,191,181736,566,298117,375,11718.96

11Thu nhp khc31367,563,960493,247,549125,683,58934.19

12Chi ph khc32296,450,758367,544,75271,093,99423.98

13Li nhun khc (40=31-32)4071,113,202125,702,79754,589,59576.76

14Tng li nhun k ton

trc thu(50=30+40)50690,304,383862,269,095171,964,71224.91

15Chi ph thu thu nhp

doanh nghip51 172,576,096 215,567,274 42,991,17824.91

16Li nhun sau thu thu

nhp doanh nghip

(60=50-51)60517,728,287646,701,821128,973,53424.91

17Tng ti sn6,523,826,5927,852,462,8951,328,636,30320.37

18S cng nhn (ngi)3523893710.51

19Thu nhp bnh qun (ng/ngi/thng)4,852,0005,302,000450.0009.27

PH LC 4: S T CHC B MY K TON

PH LC 5

S TRNH T GHI S K TON THEO HNH THC K TON NHT K CHNG T

PH LC 6: PHIU THU

n v: TNG CNG TY CNG NGHIP HA CHT M VINACOMINa ch: Ph Phan nh Git, Phng Phng Lit, qun Thanh Xun, thnh ph H Ni

Mu s 01-TT

(Ban hnh theo Q s: 15/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

S: 00097

N: 111

C: 131

PHIU THU

Quyn s: 01

Ngy 12 thng 11 nm 2014

H tn ngi np tin : CT TNHH Thi Thnha ch : H niL do thu : Thu tin n thng trc

S tin : 11.950.000ng

Vit bng ch : Mi mt triu chn trm nm mi nghn ng chnKm theo : .. H00428 Chng t gc


K ton trng

Ngi np tin Ngi lp phiu

Th qu

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

PH LC 7: PHIU CHI


Mu s 02-TT


S: 00424

N: 141

C: 111

PHIU CHI


H tn ngi nhn tin : Nguyn Thi Quang

a ch : Phng kinh doanhL do chi : tm ng tin i cng tc

S tin : 8.240.000 ngVit bng ch: Tm triu hai trm bn mi nghn ng chn.Km theo : .. Chng t gc


K ton trng Ngi nhn tin Ngi lp phiuTh qu

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

PH LC 8: GIY BO C

Ngn hng TMCP

Chu ( ACB )

GIY BO C

( Credit Advice )

Ch ti khon ( Account Holder ): TNG CNG TY CNG NGHIP HA CHT M VINACOMIN

M khch hng (Customer ID): 35763209

M s thu (Tax code): 0100101072a ch ( Adderess ) : Ph Phan nh Git, Phng Phng Lit, qun Thanh Xun, thnh ph H NiTi khon (Account): 03110012595001

S giao dch (Transaction no): 012485

Ngy gi tr (Value date) : 26/11/2014

Tng s tin (Amount): 33.120.000 (VAT : 0.00)

Bng ch (In words): Ba mi ba triu mt trm hai mi nghn ng chn.

Ni dung (Payment details): cng ty c phn c Cng thanh ton tin mua hng thng 11/2014K TON

KIM SOT

PH LC 9

PH LC 10: PHIU NHP KHO


Mu s 01-VT


PHIU NHP KHO

Ngy 12 thng 12 nm 2014 N: 152,133

S: 00245 C: 331

- H v tn ngi giao: CT TNHH Nam Thnh

- Theo ha n s 00471ngy 10thng 12 nm 2014ca

Nhp ti kho:a im

STT

Tn nhn hiu, quy cch phm cht vt t, dng c, sn phm, hng hoM sn v tnhS lngn giThnh tin

Theo chng tThc nhp

ABCD1234

1Ha cht tinh khitkg505029.5501.477.500

Cng1.477.500

- Tng s tin (vit bng ch): Mt triu bn trm by mi by nghn nm trm ng

- S chng t gc km theo

Ngy..12....thng..12..nm 2014

Ngi lp phiu

(K, h tn)Ngi giao hng

(K, h tn)Th kho

(K, h tn)K ton trng

(hoc b phn c nhu cu nhn)

(K, h tn)

PH LC 11: PHIU XUT KHO


Mu s 02-VT


PHIU XUT KHO

Ngy 19 thng 12 nm 2014 N: 632

S:0259 C: 152

- H v tn ngi nhn hng:..b phn sn xut...................a ch(b phn).................................................

- L do xut kho: sn xut sn phm

- Xut ti kho (ngn l):a im

STT

Tn nhn hiu, quy cch phm cht vt t, dng c, sn phm, hng hoM sn v tnhS lngn giThnh tin

Yu cuThc xut

ABCD1234

1Ha cht tinh khitkg11011030.413.643.345.500

Cng3.345.500

- Tng s tin (vit bng ch): Ba triu ba trm bn mi nm nghn nm trm ng chn

- S chng t gc km theo

Ngy 19 thng..12...nm 2014.

Ngi lp phiu

(K, h tn)Ngi nhn hng

(K, h tn)Th kho

(K, h tn)K ton trng

(hoc b phn c nhu cu nhn)

(K, h tn)Gim c

(K, h tn)

PH LC 12: BIN BN GIAO NHN TSC

n v: TNG CNG TY CNG NGHIP HA CHT M VINACOMINa ch: Ph Phan nh Git, Phng Phng Lit, qun Thanh Xun, thnh ph H NiMu s 01-TSC


BIN BN GIAO NHN TSC

Cn c Quyt nh s :01247 ngy 15 thng 12 nm 2014 ca TNG CNG TY CNG NGHIP HA CHT M VINACOMIN v vic bn giao TSC

I. THNH PHN THAM D

1. Bn giao

- i din : ng Hong Th Minh

Chc v :

- in thoi:

Fax :

- M s thu: 0303752249-001

- S ti khon :250 320 218 1457 ti ngn hng Vietcombank Chi nhnh H Ni

2. Bn nhn

- i din : ng Nguyn Vn Sng Chc v : Gim c

- in thoi:

Fax :

- M s thu : 0100101072II. NI DUNG BN GIAO

Bn Cng ty TNHH Huyndai Gii Phng tin hnh bn giao ti sn cho TNG CNG TY CNG NGHIP HA CHT M VINACOMIN vi s lng v chng loi nh sau:

S th tCh tiuTn hngS lngn giThnh tin

1to huyndai 5 tn1800.000.000800.000.000

Tin hng800.000.000

Thu VAT 10%80.000.000

Tng tin880.000.000

Tng gi tr bng ch : Tm trm tm mi triu ng chn.

K t ngy 15 thng 12 nm 2014 s ti sn trn do TNG CNG TY CNG NGHIP HA CHT M VINACOMIN qun l. Bin bn c lp thnh 04 bn. Bn giao gi 02 bn, bn nhn gi 02 bn c gi tr php l nh nhau.

CH K BN GIAO CH K BN NHN

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

PH LC 13: BIN BN THANH L TSC

n v: TNG CNG TY CNG NGHIP HA CHT M VINACOMINa ch: Ph Phan nh Git, Phng Phng Lit, qun Thanh Xun, thnh ph H NiMu s 02-TSC


BIN BN THANH L

Ngy 8 thng 11 nm2014

I.Ban thanh l TSC gm :

ng (b) : Nguyn Huyn Anh i din Phng Kinh doanh

ng (b) : o Trn Nam i din phng K thut

ng (b) : Nguyn Mai Phng i din Phng K ton

II. Tin hnh thanh l

Tn hng : iu ha

S hiu TSC : 04

Nc sn xut : Japan

Nm a vo s dng : nm 2007

Nguyn gi TSC : 32.000.000

Gi tr hao mn ly k tnh n thi im thanh l: 25.000.000

III. Kt qu ca Ban thanh l TSC

iu ha c v hng nn cng ty thanh l u t mi.

IV. Kt qu thanh l TSC

Chi ph thanh l TSC: 500.000 , thu thanh l: 5.000.000

ghi gim s TSC ngy 8 thng 11 nm 2014


Trng ban thanh l

( K, h tn)

PH LC 14n v: TNG CNG TY CNG NGHIP HA CHT M VINACOMINa ch: Ph Phan nh Git, Phng Phng Lit, qun Thanh Xun, thnh ph H NiMu s S04a1-DN(Ban hnh theo Q s: 15/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

NHT K CHNG T S 8

Ghi C ti khon 511 Doanh thu bn hng v cung cp dch v

Thng 12 nm 2014

Ghi C ti khon 511, Ghi n cc ti khon

STTNgy111112131Cng C ti khon 511

AB1234

102/129.856.0009.856.000

219/125.005.0005.005.000

Cng5.005.0009.856.00014.861.000

ghi S Ci ngy 31 thng 12 nm 2014


Gim c

Ngi lp biu

K ton trng

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

PH LC 15n v: TNG CNG TY CNG NGHIP HA CHT M VINACOMINa ch: Ph Phan nh Git, Phng Phng Lit, qun Thanh Xun, thnh ph H NiMu s S05-DN


S CI

(Dng cho hnh th Nht k Chng t)

Ti khon: 911

S d u u nm

NC

Ghi C cc TK, i ng N vi cc TK nyThng 1Thng 2.Thng 10Thng 11Thng 12

A12101112

TK 5112.320.650.395

TK 6321.239.659.242

TK 641324.625.915

TK 642356.845.520

TK 421399.819.718

Tng s pht sinh N2.320.650.395

Tng s pht sinh C2.320.650.395

S d cui thng

N

C


Gim c

Ngi lp biu

K ton trng

( K, ghi r h tn )

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

MC LCDANH MC CH VIT TT

LI NI U

PHN 1. TNG QUAN V TNG CNG TY CNG NGHIP HA CHT M VINACOMIN11.1. Qu trnh hnh thnh v pht trin ca cng ty1

1.2. Chc nng nhim v hot ng ca cng ty1

1.3 c im t chc b my qun l1

1.4 Kt qu hot ng kinh doanh trong nhng nm qua2

PHN 2: THC T T CHC CNG TC K TON TI TNG CNG TY CNG NGHIP HA CHT M VINACOMIN42.1 T chc cng tc k ton ti cng ty4

2.1.1 S b my k ton ti cng ty4

2.1.2 Chc nng, nhim v ca tng b phn42.1.3 Cc chnh sch k ton p dng ti cng ty52.2. Thc t mt s phn hnh k ton ti cng ty5

2.2.1 K ton vn bng tin5

2.2.1.1 K ton tin mt52.2.1.2 K ton tin gi ngn hng6

2.2.2 K ton nguyn vt liu7

2.2.2.1 Phng php nh gi NVL ti cng ty72.2.2.2 K ton chi tit NVL7

2.2.2.3 K ton tng hp tng gim khi lng NVL7

2.2.3 K ton ti sn c nh8

2.2.3.1 c im v phn loi ti sn c nh82.2.3.2 K ton tng hp tng, gim TSC hu hnh92.2.3.3 K ton khu hao TSC102.2.4 K ton tin lng v cc khon trch theo lng102.2.4.1 Phng php tnh lng102.2.4.2 Cc khon trch theo lng11

2.2.4.3 K ton tng hp tin lng v cc khon trch theo lng11

2.2.5. K ton bn hng v xc nh kt qu bn hng122.2.5.1 K ton doanh thu bn hng122.2.5.2 K ton gi vn hng bn132.2.5.3 K ton chi ph qun l kinh doanh132.5.6.4 K ton xc nh kt qu bn hng14

PHN 3. THU HOCH V NHN XT163.1. Thu hoch16

3.2 Nhn xt chung v phng php k ton16

3.2.1 u im16

3.2.2.Mt s tn ti17

3.2.3. Mt s kin nhm nng cao cht lng cng tc k ton 17

KT LUN.PH LCDANH MC CH VIT TT

BHXH: Bo him x hi

BHYT: Bo him y t

BHTN: Bo him tht nghip

VT

: n v tnh

GTGT: Gi tr gia tngKPC: Kinh ph cng onNV

: Nhn vin

NVL

: Nguyn vt liu

TK

: Ti khon

TSC

: Ti sn c nh

SXC

: Sn xut chung

LI M U

Trong nn kinh t th trng, sn phm ca cng ty lun phi i mt s cnh tranh ca cc sn phm cng loi v nhng bin ng khng ngng trong mi trng kinh doanh. t c cc mc tiu trong mi trng kinh doanh lun bin ng ny cc doanh nghip cn phi nng cao hiu qu s dng cc ngun lc nh: ngun lc v vn, v con ngi, khng ngng t chc c cu li b my hot ng... Thc cht nhng vic ny l doanh nghip thc hin hiu qu kinh doanh v nng cao hiu qu kinh doanh.Bng kin thc em hc trng, s ch bo tn tnh ca c gio Trn Th Hi cng s gip ca cc c, cc ch trong phng k ton Tng Cng Ty cng nghip ha cht m Vinacomin, em nm bt c nhng ni dung c bn v cng tc k ton ti cng ty. Tuy nhin do cn hn ch v kin thc thc t v trnh l lun ca bn than nn bi vit ca em khng trnh khi nhng thiu st, em mong thy c ng gp kin v gip em hon thnh tt bi bo coEm xin trnh by ni dung bo co thc tp gm 3 phn:

Phn 1: Tng quan v cng ty Tng Cng Ty cng nghip ha cht m Vinacomin Phn 2: Thc t cng tc k ton ti Tng Cng Ty cng nghip ha cht m Vinacomin Phn 3: Thu hoch v nhn xt

KT LUNSau thi gian thc tp ti cng ty, em nhn thy gia l thuyt c hc trng v thc t cng tc k ton cng ty vn c mt khong cch nht nh. Do i hi mi ngi k ton phi bit vn dng sng to l lun c bn vo thc tin t m bo cho cng tc k ton c thc hin theo ng ch quy inh v ph hp vi tng iu kin ca cng ty.

Trn y l ton b bo co thc tp ca em ti Tng Cng Ty cng nghip ha cht m Vinacomin. hon thnh tt bi bo co ny em xin chn thnh cm n cc thy c trong khoa k ton c bit l s hng dn tn tnh ca c gio Trn Th Hi cng s gip ca cc anh ch trong phng ti chnh k ton ti Tng Cng Ty cng nghip ha cht m Vinacomin.

Do thi gian v trnh l lun ca em cn hn ch khng trnh khi nhng thiu st. Em rt mong nhn c s ch bo, ng gp kin ca thy bi bo co ca em c hon thin hn.

H Ni, ngy 31 thng 3 nm 2015

Sinh vin

Trn Bch Phngng gi

nh lng

Phi trn ln 2

Du diezel

mt thi gian

Phi trn ln 1

nh lng

Nguyn liu

Kim tra cht lng sn phm

GIM C CNG TY

PHNG

KINH DOANH

PHNG

K TON

PHNG

K THUT

B PHN

SN XUT

NVKD v pht trin th trng

Pht trin i l v thc hin d n

B phn sn xut trn dy truyn

B phn vn chuyn, giao hng

B phn kho, vt t sn xut

Ngn hng Vietcombank

Giy Bo N

S : 00248


S ti khon: 10248502584752

Khch hng: TNG CNG TY CNG NGHIP HA CHT M VINACOMIN

MST khch hng: 0100101072

a ch: Ng 282 Nguyn Huy Tng, Phng Thanh Xun Trung, Qun Thanh Xun, H Ni

Chng ti xin thng bo ghi N vo ti khon ca qu khch s tin l: 22.560.000.

Vit bng ch: Hai mi hai triu nm trm su mi nghn ng chn.

Lp phiuKim sotK ton trng

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

Bo co thc tpTrn Bch Phng 11D04270

PL-PHUONG-10-15com.doc

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