Bo co thc tp ln 1

Mc LcChng 1:TNG QUAN V CNG TY TNHH MT THNH VIN CP NC CAO BNG41.1.Thng tin chung v cng ty TNHH mt thnh vin cp nc Cao Bng41.2.Lch s hnh thnh v pht trin cng ty cp nc Cao Bng41.3.Quy m hot ng kinh doanh trong nhng nm gn y5Biu 1:S lng v trnh cn b cng nhn vin ca cng ty trong nm 2010-201251.4.c im hot ng kinh doanh v quy trnh cng ngh sn xut sn phm ca cng ty71.5.M hnh t chc b my qun l ti Cng ty TNHH mt thnh vin cp nc Cao Bng9Chng 2:B my k ton ti cng ty v mt s phn hnh k ton c bn132.1.c im k ton ti Cng ty TNHH mt thnh vin cp nc Cao Bng132.1.1.c im t chc b my k ton ti cng ty132.1.2.c im k ton ca cng ty:162.1.3.Quy trnh k ton ti cng ty:172.2.Gii thiu phn mm k ton cng ty ang p dng:20Chng 3:Mt s phn hnh k ton c bn ca cng ty233.1.K ton vn bng tin :233.1.1.Ni dung :233.1.2.c im :233.1.3.nh minh ha phn mm:253.1.4.Chng t s dng :253.1.5.Quy trnh lun chuyn chng t :283.1.6.Ti khn s dng v hch ton :293.1.7.Ghi s k ton :293.2.K ton nguyn vt liu :313.2.1c im v phn loi nguyn vt liu :313.2.2Nguyn tc hch ton:313.2.3Anh minh ha phn mm k ton:323.2.4Chng t k ton:323.2.5Quy trnh thu mua nhp kho NVL:333.2.6Th tc xut kho Nguyn vt liu:343.2.7K ton tng hp NVL :353.3K ton TSC :363.3.1Khi nim v c im :363.3.2Phn loi v nh gi TSC373.3.3Chng t s sch k ton TSC s dng:393.3.4Hch ton TSC:423.4K ton tin lng v cc khon trch theo lng453.4.1cc hnh thc tnh lng ti cng ty:453.4.2Cch tnh lng v cc khon trch theo lng463.4.3Trnh t k ton chi tit tin lng v cc khon trch theo lng473.5 K ton tp hp chi ph sn xut v tnh gi thnh sn phm:503.5.1 Phn hnh k ton tp hp chi ph sn xut50Ti khon 6211 Chi ph nguyn liu vt liu trc tip sn xut553.5.2 K ton tnh gi thnh sn phm56

TNG QUAN V CNG TY TNHH MT THNH VIN CP NC CAO BNG1.1. Thng tin chung v cng ty TNHH mt thnh vin cp nc Cao Bng Tn Cng ty: Cng ty TNHH mt thnh vin cp nc Cao Bng Tn giao dch quc t: CAO BANG WATER SUPPELY ONE- MEMBER COMPANY LIMITED NAWASCO., LTD. Tn vit tt: CBWASCO Vn iu l: 62.813.421.753 ng. (Su mi hai t tm trm mi ba triu bn trm hai mi mt nghn by trm nm mi ba ng) a ch: ng Tn An, Phng Tn Giang ,Th x Cao Bng , Tnh Cao Bng C quan qun l cp trn: y ban nhn dn tnh Cao Bng C s php l ca Doanh nghip: Cng ty TNHH mt thnh vin Cp nc Cao Bng c chuyn i t doanh nghip nh nc l Cng ty Cp nc Cao Bng theo quyt nh s 3556/Q-UBNN ngy 19/12/2005 ca y ban Nhn dn tnh Cao Bng. Cng ty c S K hoch v u t tnh Cao Bng cp giy chng nhn kinh doanh s 1104000004 ngy 01/01/2006. Loi hnh doanh nghip: Cng ty TNHH mt thnh vin Ngnh ngh sn xut kinh doanh: Sn xut kinh doanh nc sch, thi cng xy lp cc cng trnh cp thot nc.1.2. Lch s hnh thnh v pht trin cng ty cp nc Cao BngS ra i ca Cng ty TNHH mt thnh vin Cp nc Cao Bng gn lin vi qu trnh th ha ca Th x Cao Bng.T mt nh my c cng ngh th s, cng sut thit k nh, ban u ch c 200m3/ngy m n nay nng ln 12.000m3/ngy m. y thc s l mt bc pht trin nhy vt.Trc nhng nm 1990, mc d my mc, thit b cn thiu v phn ln c k, lc hu. Nh nc c gng b sung mt s thit b mi nhm m bo phc v nc sinh hot, cung cp ch yu cho trung tm th x v khu bnh vin. Nhng nhu cu cp thit v nc sinh hot ca ngi dn ngy cng ln, tp th cn b cng nhn vin cng ty tp trung sng kin, ci tin k thut thc hin thnh cng nng cp, m rng trm x l nc Tn An.c bit trong nhng nm 1996 2000, trong khun kh d n ci to m rng nh my nc Cao Bng. Do Cng ty nng ng tm ngun vn u t nhm nng cao cht lng nc c v m rng thm nh my p ng c yu cu trc mt, ph hp vi iu kin th ha. V vy nm 1997 Cng ty c u t bng ngun vn OECF ca Nht Bn thay th thit b, cng ngh x l nc ca h thng c.Nm 1998 Cng ty li c u t bng ngun vn ODA ca Php v c xy dng thm hai nh my vi cng ngh tin tin nng cng sut cp nc ca Cng ty ln 12.000m3/ngy m, p ng c nhu cu v s lng v cht lng nc sinh hot cho ton b dn c khu vc trung tm Th x.T ch thiu nc, cht lng nc thp n nay cng ty p ng nhu cu v nc vi cht lng cao v ang m rng phm vi phc v ra vng ngoi th.Cng ty c i ng cng nhn c trnh tay ngh, nhit tnh, chm hc hi, nng ng, sng to trong cng vic. Quy trnh cng ngh trang thit b hin i, nh my c quang cnh p, trong hot ng on th c i ng cn b cng nhn vin tham gia nhit tnh, Chi b Cng ty nhiu nm lin t danh hiu trong sch vng mnh. S c gng ca tp th ban lnh o v cn b cng nhn vin ca Cng ty c cp trn ghi nhn, c th c B xy dng tng bng khen cho n v thc hin tt i sng cho cn b cng nhn vin, U ban nhn dn tnh Cao Bng tng danh hiu n v xut sc nm 2010.1.3. Quy m hot ng kinh doanh trong nhng nm gn yBiu 1: S lng v trnh cn b cng nhn vin ca cng ty trong nm 2010-2012Ch tiuVTNm 2010Nm 2011Nm 2012

S lng lao ngNgi111109115

+ i hcNgi232426

+ Cao ng trung cpNgi151315

+ Cng nhnNgi737274

+ Lao ng khcNgi000

Biu 2: Kt qu hot ng kinh doanh ca cng ty trong nm 2010 - 2012TTCh tiuNm 2010Nm 2011Nm 2012

1Doanh thu BH v cung cp DV16.872.195.93217.218.788.67525.029.805.816

2Cc khon gim tr DT00506.080.000

3Doanh thu thun 16.872.195.93217.218.788.67524.523.725.816

4Gi vn hng bn11.572.547.14710.084.503.40311.671.004.836

5Li nhun gp 5.299.648.7857.134.285.27212.852.720.980

6DT hot ng ti chnh1.522.815.1201.698.713.8301.152.473.727

7Chi ph ti chnh000

8Chi ph bn hng2.838.835.7913.181.268.2183.995.300.706

9Chi ph QLDN2.930.680.2163.622.520.4264.655.851.775

10LN thun t hot ng KD 1.052.947.8982.029.210.4585.354.042.226

11Thu nhp khc240.816.03156.181.819608.361.452

12Chi ph khc61.947.2821.562.43363.752.993

13Li nhun khc 178.868.74954.619.386544.608.459

14Tng li nhun trc thu 1.231.816.6472.083.829.8445.898.650.685

15Thu TNDN phi np269.666.662359.074.3531.104.279.773

16Li nhun sau thu 962.149.9851.724.755.4914.794.370.912

1.4. c im hot ng kinh doanh v quy trnh cng ngh sn xut sn phm ca cng ty - Sn xut kinh doanh nc sch cung cp cho cc i tng s dng l nhn dn, cc t chc hnh chnh s nghip, cc doanh nghip sn xut v dch v- Lp t sa cha ng ng, ng h v cc sn phm c kh thit b chuyn dng cho nghnh nc- Thit k thi cng, lp t cc trm bm nh v ng ng cp nc vi quy m va theo quy m ca khch hngL cng ty cp nc cho cc i tng s dng chnh v vy nc sch l sn phm chnh ca cng ty, v sn phm ny i hi phi ng nh tn ca n l sch , tiu chun v sinh mi trng. Chnh v vy quy trnh cng ngh sn xut nc sch ca Cng ty c din ra hon ton khp kn, mt cch lin tc, khng c s ngt qung. Sau y l quy trnh cng ngh sn xut nc sch ti Cng ty:

Trm bm IB lu lngB lc nhanh trng lcThit b trn phn tnhB chaB phn ng + B lngTrm IIClo kh trngTiu thClo s bAl2(SO4)3

Quy trnh sn xut nc sch ti Cng ty

Nc th c ly t cc ngun sng c bm ln t trm bm c truyn dn qua ng ng nc th di v khu x l. Sau khi c Clo s b, phn chia qua b lu lng. Khi c phn phi v hai khu x l chm phn Al2(SO4)3 tu thuc vo cht lng ca ngun nc. Sau nc a qua c h thng b phn ng, lng ngang v bn kt ta lng xung c x ra ngoi qua h thng van x cn. Nc c dn tip n b lc nhanh, trng lc chm Clo kh trng v thu c nc sch cho vo b cha. Sn phm nc sch s c a n vi ngi s dng qua h thng bm cp II.

1.5. M hnh t chc b my qun l ti Cng ty TNHH mt thnh vin cp nc Cao Bng

Gim c

Phng k ton ti vPhng k hoch KTPhng kinh doanhPhng t chc HC

Trm Sng HinTrm Sng BngTrm Tn Ani xy lpi lp ti sn xut

B my qun l ti Cng ty TNHH mt thnh vin cp nc Cao Bng

Cng ty TNHH mt thnh vin cp nc Cao Bng hot ng theo m hnh cng ty nh nc c lp.Ban lnh o cng ty bao gm: 1 Gim c, 2 ph Gim c, 1 k ton trng.Cc phng ban chc nng v cc i trc thuc gm:- Phng T chc Hnh chnh.- Phng K hoch K thut.- Phng K ton Ti v.- Phng Kinh doanh.- i Lp t.; i Sn xut.; i Xy lp.Chc nng nhim v ca tng b phn:1. Gim c:Trc tip ch o sn xut kinh doanh, chu trch nhim trc php lut v ton b kt qu sn xut kinh doanh ca Cng ty. Thc hin cc phng n sn xut kinh doanh, u t lin doanh, lin kt vi bn ngoi. Phn cng nhim v qun l cho Ph gim c ph trch v chu trch nhim v nhng nhim v phn cng cho Ph gim c.2. Ph gim c:Chu trch nhim trc Gim c v nhng cng vic v b phn c phn cng qun l. Trc tip iu hnh qun l cc cng vic c phn cng. Thay mt Gim c iu hnh ton b hot ng sn xut kinh doanh khi c y quyn.3. K ton trng:Chu trch nhim trc php lut v ch k ton, thng k, qun l ti chnh ca cng ty. m bo cho hot ng kinh doanh ca Cng ty theo nguyn tc hiu qu, bo ton v pht trin vn, trc tip iu hnh phng k ton ti v.4. Phng T chc Hnh chnh:C nhim v sp xp nhn s, nng h bc lng, khen thng, k lut, tip nhn hoc thuyn chuyn cng tc, cho thi vic, lp k hoch o to cho cn b cng nhn vin, tip thu ch chnh sch ca Nh nc m bo quyn v ngha v ca ngi lao ng, thc hin cng tc l tn, qun l iu ng xe, qun l cng tc bo v, t v ca Cng ty.5. Phng K hoch K thut:C nhim v lp k hoch ch o, kim tra vic thc hin k hoch, iu chnh k hoch, tng kt nh gi vic thc hin k hoch cho tt c cc mt cng tc ca Cng ty.n c kim tra vic thc hin quy trnh, quy phm k lut trong vn hnh v sn xut nc ti u mi, quy trnh, quy phm trong lp t sa cha, bo dng ng ng v thc hin k lut an ton lao ng.Thay mt cng ty tip nhn n xin lp t, thc hin kho st v lp n gi lp t cho khch hng.Thng xuyn hc tp, nghin cu tng kt v ph bin cc tin b k thut phc v cho vic nng cao cht lng, h gi thnh sn phm, tng tui th cng trnh v ng ng cp nc.6. Phng K ton Ti v:Xy dng h thng t chc k ton thng k ton n v ngy mt hon chnh, ph hp vi yu cu sn xut v ch ti chnh k ton hin hnh. Ghi chp, phn nh y , kp thi, chnh xc v trung thc cc nghip v kinh t pht sinh trong qu trnh sn xut kinh doanh theo ng ch k ton quy nh.Pht hin v phn nh kp thi nhng vi phm ti sn, vi phm ch thu chi ti chnh.Cung cp kp thi, chnh xc s liu ti chnh cho gim c lp k hoch ng n cho sn xut kinh doanh.7. Phng Kinh doanh:Lp hp ng s dng nc cho khch hng. c, kim tra s ng h, in ha n, thu tin tng h khch hng, gim st vic s dng nc ca khch hng.Pht hin v x l cc ng ng r r, nhanh chng, kp thi chng tht thot nc.Pht hin kp thi hnh vi ly trm nc v lm h hi ti sn ca cng ty cho ban lnh o cng ty c bin php x l.8. i lp t:Thc hin bo dng, sa cha, lp t ng ng, thit b my mc thuc cng ty qun l.Thc hin lp t cc hp ng mi m cng ty k vi khch hng.Ci to, nng cp h thng mng li cp nc ca cng ty.Thc hin vic lp t h thng dy truyn cng ngh cp nc c gi tr ln cho cc t chc c nhu cu.Thc hin cc quyt nh x l ct nc ca cc t chc, c nhn, tp th vi phm hp ng, quy ch, quy nh i vi khch hng ca cng ty.9. i sn xut:Thc hin vn hnh ng quy trnh cng ngh nhm pht huy ti a cng sut s dng ca my mc, m bo cht lng nc, m bo an ton lao ng, an ton my mc thit b.Cp nc vo mng li, m bo s lng nc sch, m bo nhu cu s dng nc ca khch hng trn mng li.10. i xy lp:Xy dng mi cc cng trnh chuyn ngnh nc cho cc t chc, c nhn c nhu cu.Xy dng, ci to cc hng mc cng trnh trong cng ty nng cp mng li cp nc ca cng ty.

B my k ton ti cng ty v mt s phn hnh k ton c bn2.1. c im k ton ti Cng ty TNHH mt thnh vin cp nc Cao Bng2.1.1. c im t chc b my k ton ti cng tya) S lng v trnh chuyn mn ca nhn vin k ton .

Phng k ton c 4 ngi vi chc v nh sau:STTChc v c phn cng1K ton trng2K ton doanh thu, cng n, ti sn c nh 3K ton vn bng tin, thanh ton lng, BHXH v BHYT4Th kho kim th qub) M hnh t chc b my k ton T chc b my k ton trc ht phi xc nh s lng nhn vin k ton, nhim v ca tng b phn k ton, mi quan h gia phng k ton vi cc phng ban c lin quan khc trong cng ty.T chc hch ton phi n gin, r rng, d hiu , phn cng trch nhim hp l , khoa hc. p dng phng php hch ton ph hp, nhm qun l cht ch hot ng sn xut kinh doanh.Xut pht t c im t chc sn xut, t chc qun l cng nh c im ca k ton ph hp vi iu kin v trnh qun l Cng ty cp nc cao bng t chc cng tc k ton theo m hnh tp trung.Theo m hnh ny ton b cng tc k ton u c thc hin ti phng k ton ca cng ty.1. K ton trng L ngi bao qut ton b cng tc k ton ca Cng ty, quyt nh mi vic trong phng k ton, tham mu gip vic cho Gim c v l ngi chu trch nhim ca cng ty. ng thi k ton trng cn kim phn hnh k ton vt t, k ton tng hp, ln bo co biu k ton.2. K ton doanh thu, cng n, ti sn c nh:C nhim v vit ha n hng ha bn ra, k khai doanh thu tng loi hng ha, theo di qun l tnh hnh thanh ton tin nc, tin lp t ca khch hng, tnh hnh thanh ton cng n ni b, cc khon tm ng.Theo di c cu ti sn c nh, nh gi hiu qu s dng ti sn c nh, trch khu hao, phn b khu hao theo ng ch , theo di chi tit ti sn c nh s dng cc b phn.3. K ton vn bng tin, thanh ton lng, BHXH v BHYT:C nhim v m s qu tin mt, tin gi ngn hng, theo di tnh hnh thu chi v cc khon thu tin nc, tin lp t, mua vt t, chi tr cc khon dch v mua ngoi.T chc hch ton ng thi gian, s lng, cht lng kt qu lao ng ca CBCNV trong cng ty, thanh ton kp thi tin lng v cc khon trch theo lng, phn tch tnh hnh s dng qu lng.4. Th kho kim th qu:C nhim v theo di tnh hnh nhp, xut, tn qu tin mt, tin gi ngn hng hng ngy v cui thng cng vi k ton vn bng tin, i chiu, kim k tn qu lp bo co kim qu.Cn c vo ha n mua vt t, phiu ngh cp vt t nhp, xut kho vt t v m th kho cho tng loi vt t xc nh c lng nhp, tn ca tng loi vt t.

K Ton Trng

.

K ton doanh thu, cng n, ti sn c nhK ton vn bng tin, tin lng, BHXH, BHYTTh kho kim th qu

T chc b my k ton ti Cng ty TNHH mt thnh vin cp nc Cao Bng

2.1.2. c im k ton ca cng ty: Hnh thc t chc cng tc k ton m Cng ty TNHH mt thnh vin cp nc Cao Bng p dng l hnh thc tp trung Hin nay Cng ty TNHH MTV cp nc Cao Bng ang p dng Ch k ton Vit Nam theo Quyt nh s 15/2006/Q-BTC ngy 20/03/2006 ca B ti chnh, h thng Chun mc k ton Vit Nam v cc quy nh v sa i, b sung c lin quan ca B Ti chnh. * Nin k ton: c tnh theo nm dng lch, nm ti chnh c bt u t 01/01 n ngy 31/12.* n v tin t s dng trong k ton: Bo co ti chnh v cc nghip v k ton c lp v ghi s bng ng Vit Nam (VND).* Phng php tnh thu GTGT: phng php khu tr* Phng php hch ton hng tn kho: phng php k khai thng xuyn* Phng php trch khu hao TSC: phng php ng thng.* H thng chng t s dng:H thng chng t k ton Cng ty hin ang p dng u tun th theo ng mu do B Ti chnh quy nh. Cc nghip v kinh t pht sinh u c lp, phn nh theo ng mu v phng php quy nh ti Quyt nh 15/2006/Q-BTC ngy 20/03/2006 ca B Ti chnh.* H thng ti khon k ton:Hin nay, Cng ty TNHH MTV cp nc Cao Bng ang s dng h thng ti khon k ton c p dng thng nht i vi cc doanh nghip hot ng trong nn kinh t theo Quyt nh s 15/2006/Q-BTC ban hnh ngy 20/03/2006 ca B Ti chnh. thun li cho cng tc k ton n v cn m thm cc TK cp 2, cp 3 ph hp vi hot ng kinh doanh ti n v.* H thng Bo co k ton: Hng qu, k ton vin ph trch phn hnh k ton tng hp ca Cng ty TNHH MTV cp nc Cao Bng phi tin hnh lp cc Bo co ti chnh theo ng quy nh mi nht ca B Ti chnh v ch lp v trnh by cc Bo co ti chnh bao gm: Quyt nh s 15/2006/Q-BTC ban hnh ngy 20/03/2006 v chun mc s 21, np cho cc c quan qun l ca Nh nc.Ngoi ra, phc v tt hn cho nhu cu qun l tnh hnh hot ng sn xut kinh doanh v tnh hnh ti chnh ca n v, Cng ty TNHH MTV cp nc Cao Bng cn s dng mt s bo co khc cung cp y v kp thi cc thng tin cn thit t gip qu trnh ra quyt nh c chnh xc v ph hp.2.1.3. Quy trnh k ton ti cng ty:Cng ty p dng hnh thc Nht K Chung trong iu kin c s dng k ton trn my. y l hnh thc k ton kh n gin, cc nghip v kinh t pht sinh cn c vo chng t gc ghi vo s Nht K Chung theo trnh t thi gian v ni dung nghip v kinh t. Phn nh mi quan h khch quan gia cc i tng k ton (quan h i ng gia cc ti khon). Vic hch ton cc nghip v vo s k ton, lp cc bo co k ton u c thc hin trn my. Cc my tnh phng k ton v cc my tnh ca phng kinh doanh c ni mng vi nhau nn m bo vic chuyn s liu ln phng k ton c thun tin, nhanh chng v kp thi. Vic ng dng my vi tnh vo cng tc k ton va gim bt cng vic ghi chp ng thi trnh c s trng lp cc nghip v, tng tc x l thng tin, lp cc Bo co Ti chnh nhanh chng v cung cp s liu kp thi cho yu cu qun l.Hnh thc nht k chung bao gm cc loi s k ton sau: S nht k chung S ci cc ti khon Cc bng k S, th k ton chi tit

Chng t gc, cc bng phn bGhi cui ngyGhi cui kQuan h i chiuBng tng hp, chi titBng kNht k chng tS, th k ton chi titS ciBo co ti chnhBng cn i pht sinhTrc khi p dng phn mm k ton, k ton cng ty t chc khai bo cc tham s h thng ph hp vi t chc cng tc k ton ca cng ty v tun th ch k ton hin hnh. ng thi m ho cc danh mc i tng cn qun l mt cch hp l, khoa hc.

Hnh thc s k ton c p dng ti cng ty

Hin nay ti cng ty TNHH mt thnh vin cp nc Cao Bng ang a vo s dng h thng phn mm k ton my AC soft nhm h tr v gip cho cng vic ca cc k ton vin c gim bt, nh nhng hn. Hng ngy, cn c vo chng t gc, k ton vin s kim tra chng t, phn loi chng t theo i tng, nghip v pht sinh ri nhp liu. k ton lun phi kim tra tnh chnh xc, khp ng s liu trn my vi chng t gc. My tnh s thc hin cc bt ton hch ton, phn b, kt chuyn. ng thi, cc bo co k ton s c kt xut t cc s liu ban u sau mt s thao tc nht nh trn phn mm s dng.

Cc nghip v kinh t pht sinhCc chng t k ton Tp s liu chi titTp hp s liu tng hp thngLp chng tCp nht vo myLn bo coTng hp s liu cui thngBO CO TI CHNH, S SCH K TONTrc khi p dng phn mm k ton, k ton cng ty t chc khai bo cc tham s h thng ph hp vi t chc cng tc k ton ca cng ty v tun th ch k ton hin hnh. ng thi m ho cc danh mc i tng cn qun l mt cch hp l, khoa hc.

Trnh t hch ton trn phn mm k ton

Hng ngy, cn c vo chng t gc, k ton vin s kim tra chng t, phn loi chng t theo i tng, nghip v pht sinh ri xc nh ti khon ghi N, ti khon ghi C nhp d liu vo phn mm my vi tnh theo cc bng, biu c thit k sn trn phn mm k ton. K ton lun phi kim tra tnh chnh xc, khp ng s liu trn my vi chng t gc. My tnh s thc hin cc bt ton hch ton, phn b, kt chuyn. ng thi, cc bo co k ton s c kt xut t cc s liu ban u sau mt s thao tc nht nh trn phn mm s dng. Theo quy trnh ca phn mm k ton, cc thng tin c t ng nhp vo s k ton tng hp (Nht k chung) 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 kha s (cng s) v lp BCTC. 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.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.2.2. Gii thiu phn mm k ton cng ty ang p dng: Hin nay Cng ty TNHH mt thnh vin cp nc Cao Bng ang s dng phn mm k ton ACsoft2.1.3.1. Mt s c im ca phn mm: M hnh ho chc nng, quy trnh lm vic bng s trn mn hnh Giao din trc quan bng ting Vit, d nhp liu Qun l tin t theo nhiu n v tin t Qun l chi tit vt t hng ho theo: m hng, nhm hng, ngun gc, kho hng, nh cung cp, ngi mua, vv Qun l ti sn c nh chi tit theo: m ti sn, tn ti sn, nguyn gi, gi tr cn li, hao mn lu k, ngun hnh thnh ti sn, vv Qun l cng n phi thu - phi tr chi tit tng khch hng theo tng ho n Qun l chi ph v tnh gi thnh n tng n hng, sn phm, cng trnh Xc nh hiu qu kinh doanh n tng ngnh ngh, hot ng kinh doanh, nhm hng, mt hng, cng trnh, nhn vin, th trng Tt c cc bo co u c th lc s liu theo nhiu tiu thc khc nhau. An ton d liu vi tnh bo mt cao, phn quyn chi tit cho tng k ton, d dng tch hp vi nhng chc nng mi ph hp tng giai on pht trin doanh nghip.

2.1.3.2. Mn hnh h thng ca phn mm:

2.1.3.3. Quy trnh x l nghip v ca my:

Mt s phn hnh k ton c bn ca cng ty 3.1. K ton vn bng tin :3.1.1. Ni dung :Khi nim : - Vn bng tin l mt b phn ca vn sn xut kinh doanh ca doanh nghip thuc ti sn lu ng c hnh thnh ch yu trong qu trnh bn hng v trong cc quan h thanh ton. - Vn bng tin ca cng ty bao gm: Tin mt ti qu, tin gi ngn hng v tin ang chuyn.Nguyn tc : K ton vn bng tin tun th nhng nguyn tc sau : - S dng n v tin t thng nht l ng Vit Nam - Cc loi ngoi t c quy i ra ng Vit Nam theo quy nh v c theo di chi tit ring tng loi ngoi t trn TK 007 Ngoi t cc loi. - Cc loi vng bc, kim kh, qu c nh gi bng tin ti thi im pht sinh theo gi thc t, ng thi c theo di chi tit s lng, trng lng, quy cch phm cht ca tng loi. - Vo cui mi k, k ton iu chnh li cc loi ngoi t theo gi thc t K ton vn bng tin phi thc hin cc ngha v phn nh chnh xc ,kp thi ,y s hin c v tnh hnh bin ng ca cc khon mc vn bng tin . Kim tra gim st cht ch vic tun th cc quy nh v th tc qun l cc khon mc vn bng tin.3.1.2. c im :Tin mt : Tin mt l khon vn bng tin ti n v c th qu c trch nhim qun l.Tin mt bao gm : Tin mt Vit Nam, ngoi t, vng, bc, qu, kim kh qu, tn phiu v ngn phiu. phc v cho hot ng sn xut kinh doanh ca cng ty din ra lin tc th ti n v lun c mt lng tin mt nht nh, do c im ca tin mt l lun cha ng nhng ri ro cao, chi ph c hi ln, do lun phi tnh ton nh mc tn qu sao cho hp l, mc tn qu ph thuc vo tng giai on ca qu trnh kinh doanh cng nh k hoch sn xut kinh doanh c th. Th qu l ngi c trch nhim qun l tin mt ti qu,do nhng c im nu trn th qu phi chu trch nhim v cc khon thu chi v tin mt,m bo nguyn tc bt kim nhim , th qu khng c tham gia vo cng tc k ton , khng c trc tip mua bn hng ha, nguyn liu. Tin gi Ngn hng : L s tin m doanh nghip gi ti cc ngn hng, kho bc nh nc hoc cc cng ty ti chnh. i vi tng khon tin gi ngn hng , k ton phi m s theo di chi tit to iu kin cho cng tc kim tra,i chiu, theo di. Khi c s chnh lch gia s liu k ton ca n v vi ngn hng th phi ghi nhn theo chng t ca ngn hng, s chnh lch c theo di ring trn ti khon phi thu hoc phi tr khc v thng bo cho ngn hng i chiu xc minh li. Cc khon thu chi bng ngoi t : Vic hch ton c quy i ra ng Vit Nam theo t gi giao dch thc t ca cc nghip v kinh t pht sinh hay t gi giao dch bnh qun trn th trng ngoi t lien ngn hng do ngn hng Nh nc cng b ti thi im pht sinh nghip v kinh t ghi s.3.1.3. nh minh ha phn mm:

3.1.4. Chng t s dng : K ton tin mt : Chng t c s dng l :- Phiu thu- Phiu chi- Bng k vng bc qu- Bng kim k quK ton tin gi ngn hng :- Giy bo N- Giy bo C- Bng sao k ca ngn hng- y nhim thu,y nhim chi, sc chuyn khon..Minh ha :

Mu s: 01-VT CNG TY TNHH 1 THNH VIN CP NC CAO BNG ng Tn Bnh-phng Tn Giang- Th x Cao Bng Ban hnh theo Q s 15/2006/Q-BTC ngy 20/03/2006 ca B trng BTC PHIU THU Quyn s: Ngy thng nm s phiu: Lin: 1nh khon s tinN: 1111 C: 11211 Ngi np: a ch: V khon: rt tin gi ngn hng v nhp qu tin mtS tin: VNDBng ch: Km theoNgy thng nm GIM C K TON TRNG NGI NP TIN NGI LP BIU TH QU nhn s tin ( vit bng ch)

3.1.5. Quy trnh lun chuyn chng t : Lun chuyn chng t thu tin :0. K ton tin mt vit phiu thu (3 lin)0. Trnh phiu thu ln k ton trng k duyt (c 3 lin)0. Phiu thu chuyn li cho k ton tin mt (c 3 lin, lu lin 1)0. Chuyn lin 2, 3 cho th qu0. Th qu thu tin v k nhn vo phiu thu (c 2 lin)0. Chuyn phiu thu cho ngi np tin k nhn0. Ngi np tin giu li lin 3 chuyn tr li lien 2 cho th qu ghi s0. Th qu chuyn phiu thu (lin2 ) cho k ton tin mt0. K ton tin mt ghi s k ton tin mt0. Chuyn phiu thu cho cc b phn lien quan ghi s0. Chuyn tr phiu thu v cho k ton tin mt lu giLun chuyn chng t chi tin :1. B phn lin quan np chng t cho Gim c duyt chi1. K ton tin mt cn c duyt chi vit phiu chi (3 lin)1. KTT, ch TK k phiu chi (3 lin)1. KT tin mt nhn li c 3 lin phiu chi k, lu lin 11. Chuyn lin 2, 3 cho th qu1. Th qu xut qu, chi tin, k phiu chi (c 2 lin)1. Ngi nhn tin k phiu chi, gi li lin 3, tr lien 2 cho th qu, th qu ghi s.1. Th quy chuyn lin 2 cho k ton tin mt1. KT tin mt ghi s, chuyn phiu chi cho b phn lin quan ghi s1. Chuyn tr li phiu chi cho KT tin mt lu tr3.1.6. Ti khn s dng v hch ton :Ti khon s dng : TK 111- Tin mt. TK 112 Tin gi ngn hng ( m chi tit theo tng ngn hng) TK lin quanHch ton :K ton thu tin mt : N TK 111,112 : C TK 131 ( TK 141, TK 711): TK lin quanK ton chi tin mt : N TK 331, TK 156, TK 157, TK lin quan C TK 111 ,112 :3.1.7. Ghi s k ton :-S qu tin mt :- S ci tin mt, s ci tin gi ngn hng- S nht k chung- s k ton chi tit qu tin mt: VN, ngoi tMinh ha:S k ton chi tit qu tin mt :

CNG TY TNHH 1 THNH VIN CP NC CAO BNGng Tn Bnh-phng Tn Giang- Th x Cao Bng

Mu s S07a-DN (ban hnh theo Q15/2006/Q-BTC ngy 20/3/2006)

TRCH S K TON CHI TIT QU TIN MTTi khon: Tin mtNm 2013n v tnh: VNNgy thng ghi sNgy thng chng tS hiu chng tDin giiTK i ngS pht sinhTn quGhi ch

ThuChiNC

ABCDF1234G

Tn qu

u k

Pht sinh trong k

Thu tin bn hng

Cng pht sinh

31/13Tn cui k

S ny c 20 trang, nh s t trang 01 n trang 20-Ngy m s 01/01/2013Ngy 31 thng 12 nm 2013Ngi ghi sKT trngGim c(k, ghi r h tn)(k, ghi r h tn)(k, ghi r h tn,ng du)3.2. K ton nguyn vt liu :3.2.1 c im v phn loi nguyn vt liu : Do c im tnh hnh SXKD ca cng ty TNHH mt thnh vin cp nc Cao Bng l sn xut v phn phi nc, thi cng lp t ng ng nc nn nguyn vt liu chnh sn xut nc l Phn, Zaven, keo t, Clo . Ngoi nguyn vt liu chnh trn cng ty cn s dng mt s vt t khc nh nhin liu, ph tng thay th v thit b XDCB. Vt liu l i tng ban u, l c s vt cht ban u cho sn xut nc, l ti sn d tr trong SXKD c mua sm bng ngun vn lu ng ca cng ty ,khi tham gia vo qu trnh sn xut vt liu b tieu hao ton b v thay i hnh thi vt cht ban u cu thnh nn thc th chnh ca sn phm. V mt gi tr vt liu chuyn 1 ln ton b gi tr vo gi thnh phm mi to ra, do chi ph vt liu chim 1 t trng kh ln trong tng gi thnh sn phm dn ti vic la chn loi vt liu tt, ph hp l iu kin quan trng nng cao hiu qu SXKD.3.2.2 Nguyn tc hch ton: Doanh nghip hch ton chi tit Nguyn liu, vt liu theo tng th, tng chng loiquy cch tng kho v tng a im bo qun s dng -Tnh gi vt liu xut kho theo phng php thc t ch danh: nhp kho vt t no th tnh gi xut theo gi thc nhp vt t . -p dngphng php k ton chi tit NVL th song song -Hch ton hng tn kho theo phng php k khai thng xuyn.: Lphng php theo di v phn nh 1 cch thng xuyn, lin tc tnhhnh nhp xut, tn kho vt liu, hng ha trn cc loi s sch k tonsau mi ln pht sinh cc nghip v thu mua nhp hoc xut vt t. -Ccti khon k ton hng tn kho c dng phn nh s hin c, tnhhnh bin ng tng, gim ca vt t, hng ha. V vy gi tr vt t,hng tn kho trn s k ton c th c xc nh bt k thi im notrong k k ton theo cng thc:Tr gi hng tn kho cui k = Tr gi HTK u k + Tr gi HTK nhp trong k - tr gi hng tn kho xut trong k3.2.3 Anh minh ha phn mm k ton:

3.2.4 Chng t k ton:

- phiu xut kho; Phiu nhp kho- Phiu bo vt t cn li cui k- Bng k mua hng- Bng phn b nguyn liu, vt liu

3.2.5 Quy trnh thu mua nhp kho NVL: Khi nhn hp ng t mua sn phm hay khi c k hoch sn xut cho tng thi k, ty theo yu cu v s lng, cht lng ca tng loi nguyn vt liu v s lng nguyn liu cn tn kho, phng vt t cn c s liu ra k hoch thu mua vt t theo hnh thc trc tip hoc gin tip. Khi nguyn vt liu v cng ty, ban kim nghim vt t kim tra s lng, cht lng, quy cch, chng loi, kt qu kim tra c ghi vo bin bn kim nghim.Sau khi c kim k s lng cht lng, th qu cn c ha n, chng t, bin bn kim k sau lp phiu nhp kho Phiu nhp kho c lp thnh 3 lin:Lin 1: lu ti phng vt tLin 2: th kho gi khi vo th khoLin 3: Chuyn cho phng k ton ghi s k ton.

Nhu cu NVL phc v sn xut

Lp k hoch thu mua NVL

Tin hnh thu mua NVLKim nghim NVL nhp kho

Lp phiu nhp kho NVL

;Lin 1: Lu phng vt t

Lin 2:Th kho gi ghi th khoLin 3:Chuyn cho phng k ton

Quy trnh th tc nhp kho nguyn vt liu

3.2.6 Th tc xut kho Nguyn vt liu: Cn c vo yu cu SXKD ca tng b phn, phn xng ngh ln c ban Gam c ph duyt. Phng k ton ( k ton vt t) ln phiu xut kho Chng t xut NVL l Phiu xut kho. Phiu do b phn xin lnh NVL lp. Phiu c lp cho mt hoc nhiu th NVL ti cng mt kho. Phiu c lp thnh 3 lin( 1 lin ngi lnh gi, 1 lin gi ln Phng k hoch vt t, 1 lin th kho chuyn cho phng K ton)3.2.7 K ton tng hp NVL :- S dng phng php k khai thng xuyn- Ti khon s dng : TK 152: Nguyn liu vt liuTK1521: NVL chnhTK1522: Vt liu phTK1523: Nhin liuTK1524: Ph tng thay thTK1528: Vt liu khc TK lin quan ( TK 111, TK112, TK 331,)S hch ton :

Chng tBng tng hp NVLS chi tit TK152Nht k chungS ci TK152 Quy trnh hch ton nguyn vt liu

3.3 K ton TSC :3.3.1 Khi nim v c im : Khi nim :TSC trong cc doanh nghip l nhng t liu lao ng ch yu v cc ti sn khc c gi tr ln , tham gia vo qu trnh sn xut kinh doanh ca DN v gi tr ca n c chuyn dn dn,tng phn vo gi tr sn phm dch v sn xut ra trong cc chu k sn xut.Tiu chun ghi nhn TSC l : Chc chn thu c li ch kinh t trong tng lai t vic s dng ti sn . Nguyn gi ti sn phi c xc nh mt cch ng tin cy. C thi gian s dng t mt nm tr ln C gi tr theo quy nh hin hnh (theo quy nh hin nay l t 10.000.000 ng tr ln)c im :- Tham gia vo nhiu chu k sn xut kinh doanh, - TSC b hao mn v gi tr ca n c dch chuyn tng phn vo chi ph sn xut kinh doanh trong k, - TSC gi nguyn hnh thi ban u cho n lc h hngYu cu qun l v nhim v k ton TSC:Phn nh kp thi s hin c, tnh hnh bin ng ca tng th loi , nhm TSC trong ton doanh nghip cng nh trong tng n v s dng ,m bo an ton v hin vt, khai thc v s dng m bo ht cng sut c hiu quNguyn tc qun l :- Phi lp b h s cho mi TSC c trong DN .H s bao gm : Bin bn giao nhn TSC,hp ng ,ha n mua TSC v cc chng t khc c lin quan .- T chc phn loi ,thng k, nh s, lp th ring v theo di chi tit theo tng i tng ghi TSC trong s theo di TSC phng k ton v n v s dng- TSC phi c qun l theo nguyn gi, s khu hao ly k v gi tr cn li trn s k ton - nh k vo cui mi nm ti chnh DN phi tin hnh kim k TSC.Mi trng hp thiu hay tha u phi lp bin bn tm ra nguyn nhn v x l.Nhim v :- T chc ghi chp ,phn nh ,tng hp s liu chnh xc ,y , kp thi v s lng , hin trng v gi tr TSC hin c, tnh hnh tng gim v di chuyn TSC trong ni b doanh nghip nhm gim st cht ch vic mua sm , u t, bo qun v s dng TSC.- Phn nh kp thi gi tr hao mn ca TSC trong qu trnh s dng ,tnh ton v phn nh chnh xc s khu hao v chi ph kinh doanh trong k ca n v c lin quan.- Tham gia lp k hoch sa cha v d ton chi ph sa cha TSC- Tham gia cng tc kim k, kim tra nh k hay bt thng, nh gi li TSC trong trng hp cn thit. T chc phn tch , tnh hnh bo qun v s dng TSC doanh nghip.3.3.2 Phn loi v nh gi TSC Phn loi TSC :L vic sp xp cc TSC trong doanh nghip thnh cc loi , cc nhm TSC c cng tnh cht, c im theo tiu thc nht nh. PL da theo hnh thi biu hin :+ TSC hu hnh : l nhng ti sn c hnh thi vt cht c th, tho mn cc tiu chun ghi nhn TSC. + TSC v hnh: l nhng ti sn khng c hnh thi vt cht c th, tho mn cc tiu chun ghi nhn TSC. PL theo quyn s hu : + TSC t c + TSC i thu ngoi Phn loi theo ngun hnh thnh : + TSC mua sm, xy dng bng vn c cp. + TSC mua sm, xy dng bng ngun vn t b sung. + TSC nhn vn gp lin doanh. + TSC mua sm, xy dng bng ngun vn vay. - Phn loi theo cng dng v tnh hnh s dng + TSC dng trong doanh nghip. +TSC ch x l. + TSC bo qun, nhn gi h.nh gi TSC : TSC do mua sm mi :Nguyn gi = Gi mua + Chi ph thu mua,lp t chy th - Cc khon gim tr TSC c cp:Nguyn gi = Gi tr ghi trong bin bn gc + Chi ph tip nhn (nu c) (bin bn giao nhn TSC) TSC t xy dng hoc t ch:Nguyn gi = Gi thnh thc t ca TSC + Chi ph trc tip lin quan n vic a vo s dng3.3.3 Chng t s sch k ton TSC s dng:Chng t k ton: Bin bn giao nhn TSC Mu s 01- TSCBin bn thanh l TSC Mu s 02-TSCBin bn bn giao TSC sa cha hon thnh Mu s 03-TSCBin bn nh gi li TSC Mu s 04-TSCBin bn kim k TSC Mu s 05-TSCBng tnh v phn b khu hao TSC Mu s 06-TSCNgoi cc mu chng t trn cng ty cn s dng cc chng t khc phc v cho vic qun l TSC nh: hp ng mua, bn, chuyn nhng, thu mn TSC, phiu thu, phiu chi

Biu 4:CNG TY TNHH 1 THNH VIN CP NC CAO BNG ng Tn Bnh-phng Tn Giang- Th x Cao BngBNG PHN B KHU HAOThng 12 nm 2013Ch tiuKhu hao TSCTK 6272TK 6274TK 6414TK 6424

1. Nh ca vt kin trc132.326.25311.240.078100.889.42520.196.750

2. My mc thit b417.838.79517.564.632400.274.163

3. Phng tin truyn dn23.104.17023.104.170

4. TSC dng cho qun l61.052.08518.786.54117.130.28625.135.258

Tng632.321.30328.804.710543.054.29917.130.28645.332.008

Ngy 31 thng 12 nm 2013K ton ghi s K ton trng

S sch s dng + S ci TK 211, 213, 214 + Nht k chng t s 1, 2, 3, 4, 5, 7, 10.Ti khon s dng:Theo ch k ton hin hnh, hch ton tnh hnh hin c, bin ng tng, gim ca TSC v BST c v nguyn gi, gi tr hao mn, k ton ti n v s dng cc TK k ton sau:TK211 TSC hu hnh.TK 214 Hao mn TSC. TK 213 TSC v hnh3.3.4 Hch ton TSC:Hch ton tnh hnh bin ng TSC K ton tng TSC.Khi mua sm ti sn c nh cn c vo HGTGT, bin bn giao nhn ti sn c nh k ton ghi:N TK 211: Nguyn gi TSC tngN TK 1332: Thu GTGT c khu tr( nu c)C TK: 111,112, 331 Tng gi tr thanh ton.Pht sinh chi ph trong qu trnh thu mua k ton ghi:N TK 211 N TK 1331: Thu GTGT c khu trC TK 111,112,331: Chi ph thu mua ng thi kt chuyn ngun hnh thnh ti sn:N TK 431: Qu khen thng phc liN TK414: Qu u t pht trinC TK 411: Ngun vn kinh doanh K ton gim TSC.Khi nhng bn, thanh l TSC:N TK 111,112,131: Tng gi thanh tonC TK 711: Thu nhp bt thngC TK 3331: Thu GTGT phi np Nu pht sinh chi ph.N TK 811: Chi ph bt thngC TK 111, 112, 331: Chi ph nhng bnng thi cn c vo bin bn giao nhn TSC k ton n v xo s ghi:N TK 214: Hao mn ti sn c nhN TK 811: Gi tr cn liC TK 211 Nguyn gi ti sn c nh Hch ton khu hao TSC ti cng ty.Trong qu trnh s dng, do chu nh hng ca nhiu nguyn nhn khc nhau TSC ca cng ty b hao mn. Hao mn TSC l s gim st v gi tr s dng ca TSC do tham gia vo hot ng kinh doanh ca doanh nghip v do cc nguyn nhn khch quan khc nh: thi tit, thi gian. Phng php khu haoTSC m cng ty s dng l phng php khu hao theo ng thng. Theo quy nh hin hnh th vic trch khu hao hay thi khng trch khu hao TSC c bt u thc hin t ngy TSC tng hoc ngng tham gia vo qu trnh sn xut kinh doanh. Do TSC t bin ng nn s khu hao thng ny ch khc thng trc trong trng hp c bin ng tng gim TSC. Cng thc:

Mc trch khu hao TSC bnh qun hng nm=Nguyn GiThi gian s dng

Mc trch khu hao nmMc trch khu hao thng

=12 thngGi tr hao mn ca TSC:

Khu hao TSC phi trch trong thngKhu hao TSC tng trong thngS khu hao TSC trch thng trcKhu hao TSC gim trong thng=+-

- Hch ton khu hao ti n v c th nh sau:+ Ti khon s dng:TK 214 Hao mn TSCTi khon ny c 04 Tk cp 2 + Trnh t hch ton cc nghip v ch yu:Hng thng( nh k) cn c vo bng phn b v tnh khu hao k ton tnh vo chi ph sn xut chung v chi ph qun l doanh nghip. N TK 627: Chi ph sn xut chung N TK 642: Chi ph qun l doanh nghip CTK 214: Hao mn TSCHch ton sa cha TSCKhi pht sinh chi ph sa cha, nng cp TSC hu hnh sau khi ghi nhn ban u: N TK 241 : XDCB d dang N TK 133: Thu GTGT c khu tr C TK 111, 112, 331Khi cng vic hon thnh, TSC a vo s dng: - Nu tho mn iu kin ghi tng nguyn gi N TK 211: TSC hu hnh C TK 241: XDCB d dang Nu khng tho mn iu kin ghi tng nguyn giN TK 623,627,642 : C TK 241: XDCB d dang3.4 K ton tin lng v cc khon trch theo lng3.4.1 cc hnh thc tnh lng ti cng ty: Cng ty TNHH 1 TV cp nc Cao Bng p dng 2 hnh thc tr lng theo thi gian, tr lng theo sn phm (theo cng vic hon thnh). Phm vi p dng: Tr lng theo thi gian thng c p dng cho b phn gin tip. i vi Cng ty TNHH 1 TV cp nc Cao Bng p dng cho cc phng, ban ca Cng ty . Tr lng theo sn phm c p dng cho b phn cng nhn trc tip v thi cng cc cng trnh. Tr lng khon p dng cho cc chi nhnh Ti Cng ty tin hnh tr lng cho cn b cng nhn vin hai k trong mt thng (c lao ng trc tip v cn b vn phng)Hnh thc tin lng ny c u im l gn thu nhp ca ngi lao ng vi kt qu h lm ra, do c tc dng khuyn khch ngi lao ng tng nng sut lao ng. Tuy nhin n cha ch n cht lng cng vic.

3.4.2 Cch tnh lng v cc khon trch theo lng Cch tnh lng phi tr v cc khon khu tr theo lng Phng php tnh lng khon:Vo khong na thng u k ton thanh ton lp Bng thanh ton lng v tin hnh lm lng tm ng k 1 ca thng ca cng nhnSau khi cng vic hon thnh, cc phng ban, cc b phn da trn khi lng cng vic hon thnh, da vo bng chm cng ca thng trc ca tng cng nhn v hon thnh bng thanh ton lng ca thng trc. - Phng php tnh tr lng Hnh thc tr cho lao ng trc tip m Cng ty p dng l hnh thc giao khon sn phm. V d: Tnh lng ca Nng Trinh H s lng: 4,9; Lng c bn: 1.150.000Lng cng = (29.480.400 : 60,04) x 6,77 = 3.324.156 Lng SP = (15.874.000 : 538,2) x 38,64 = 1.139.672 Tng s tin Phan Trinh nhn c: 3.324.156 + 1.139.672 + 648.300 + 400.000 + 332.000 + 200.000 = 6.044.127BH cc loi: 1.150.000 x 4,91 x 9,5% = 536.417 S tin lng Nng Trinh nhn c trong thng 2 l: 6.044.127 536.417 = 5.507.709 Phng php tnh lng gin tipNgoi bng chm cng, ngi ph trch lao ng ca tng phng cn c nhim v thu thp cc chng t khc c lin quan n vic s dng thi gian lao ng nh: phiu ngh BHXH, phiu bo lm thm giH s lng ca tng cn b nhn vin trong Cng ty do nh nc v hip hi cp thot nc quy nh. Cch tnh cc khon trch theo lng v BHXH phi tr cho ngi lao ngNgoi tin lng m lao ng c hng theo s lng v cht lng lao ng, m bo sc khe v cuc sng lu di ca ngi lao ng, theo ch ti chnh hin hnh, cng nhn vin chc trong doanh nghip cn c hng cc khon tr cp phc li x hi, trong c tr cp BHXH, BHYT, KPC, BHTN, Qu d phng tr cp mt vic lm (hin cng ty cha lp qu). 3.4.3 Trnh t k ton chi tit tin lng v cc khon trch theo lng - Cui thng k ton lng lp bng thanh ton tin lng tnh lng cho CNV v thc hin chi tr lng cho h.- Bng thanh ton lng v cc khon trch theo lng l cn c rt tin gi ngn hng v nhp qu tin mt sau thc hin cng tc chi tr cho CNV.-ng thi lp u nhim chi chuyn tin np BHXH, KPC, mua th BHYT cho c quan bo him.Cn c vo bng thanh ton tin lng v tng hp thanh ton tin lng lp bng phn b tin lng v cc khon trch theo lng trong cng ty.S liu tng hp phn b tin lng v cc khon trch theo lng c s dung ghi vo s k ton chi tit m cho TK334,TK338.Trch dn s chi tit ti khon 334,338Bo co thc tp ln 12014

Phm Thin Trang CQ48/21.08 7

CNG TY TNHH 1 THNH VIN CP NC CAO BNG ng Tn Bnh-phng Tn Giang- Th x Cao BngS CI TI KHONTi khon: 334 - Phi tr ngi lao ngn v tnh: VN ngChng tDin giiTK i ngPht sinh

NgySNC

D u k439.166.254

Tin Vit Nam1111554.306.700

Phi thu ca khch hng nc13112.000.000

Tm ng lng14115.300.000

Tm ng khc14131.500.000

Tm ng cng tc1414500.000

Tm ng mua vt t14152.000.000

Bo him x hi 338361.544.832

Bo him y t 338411.974.164

Bo him tht nghip 33898.649.676

Chi ph nhn cng SX nc 6221553.071.462

Chi ph nhn cng Lp t 622240.834.500

Chi ph tin lng NV qun l 627211110.719.538

Chi ph tin lng bn hng 64111186.998.300

Chi ph tin lng NV Qun l 64211212.173.200

Tng pht sinh647.775.3721.103.797.000

D cui k895.187.882

Ngy 29 thng 02 nm 2013 K ton ghi sK ton trng Gim cNguyn Th Trang L Xun Tinng Nht Qun

S CHI TIT TK 3384CNG TY TNHH 1 THNH VIN CP NC CAO BNG ng Tn Bnh-phng Tn Giang- Th x Cao BngS CHI TIT TI KHONThng 02 nm 2013Ti khon : 3384 Bo him y tChng tDin giiTK i ngPht sinhS d

NgySNCNC

D u k 40.359.525

29/02PBL09PBL Nn T2/133341293.40040.652.925

29/02PBL09PBL Nn T2/20136221404.80041.057.725

29/02PBL 09PBL Nn T2/13627211181.80041.239.525

29/02PBL10PBL VPCty T2/201333415.447.40046.686.925

29/02PBL12PNL CN1 T2/20133341645.10067.530.256

29/02PBL14PBL CN3 T2/20133341769.40072.044.056

29/02PBL16PBL CN5 T2/2013 6272111.512.00078.156.820

Tng pht sinh37.797.295

D cui k78.156.820

Ngy 29 thng 02 nm 2013K ton ghi s K ton trng Gim c Nguyn Th Trang L Xun Tin ng Nht Qun

3.5 K ton tp hp chi ph sn xut v tnh gi thnh sn phm: 3.5.1 Phn hnh k ton tp hp chi ph sn xut- c im: Cng ty thc hin phn loi chi ph theo c ni dung kinh t v cng dng kinh t, k ton tp hp chi ph sn xut theo ni dung kinh t. Chi ph sn xut bao gm: Chi ph nguyn vt liu trc tip: bao phn , clo, in Chi ph nhn cng trc tip: bao gm tin lng, BHXH, BHYT, BHTN, KPC v tin lng thng 13 cn tr cho cng nhn trc tip sn xut. Chi ph sn xut chung: bao gm chi ph nguyn vt liu, cng c dng c dng cho sn xut chung, lng v cc khon trch theo lng ca b phn qun l nh my, hao mn ti sn sn c nh dng phc v sn xut ti nh my, chi ph dch v mua ngoi v cc chi ph bng tin khc. Ngoi mc ch phc v cng tc lp bo co ti chnh, k ton thc hin thu thp chi ph sn xut thc t cn nhm i chiu vi mc tiu hao nh mc c lp trc, nhm phc v cho cng tc qun tr v lp k hoch.- Chng t s dng: Cc phiu yu cu vt t, bng tnh phn b nguyn liu vt liu v cng c dng c, bng phn b chi ph tr trc, bng phn b tin lng v bo him x hi- Ti khon s dng: TK 621 Chi ph NVL trc tip TK 622 Chi ph nhn cng trc tip TK 627 Chi ph sn xut chung: TK 6271 Chi ph nhn vin phn xng TK 6272 Chi ph vt liu ph TK 6273 Chi ph cng c dng c TK 6274 Chi ph khu hao TSC TK 6277 Chi ph mua ngoi TK 6278 Chi ph bng tin khc- Quy trnh tp hp chi ph sn xut:Chi ph NVL trc tip: K ton vt t ti cng ty ng thi l k ton tp hp chi ph sn xut v tnh gi thnh. Khi vt t c xut dng, cn c vo phiu ngh lnh vt t, k ton cp nht vo phn mm k ton nhng ch c s lng v n v tnh n gi nguyn vt liu xut kho theo phng php bnh qun gia quyn c k. Cui k, k ton mi tnh n gi v tr gi vn thc t nguyn vt liu xut kho. Khi k ton nhp s liu ln phn mm k ton, my s t ng cp nht vo s ci TK 621 v s ci cc ti khon lin quan.

Chi ph nhn cng trc tip: K ton da trn bng phn b tin lng v bo him x hi xc nh chi ph nhn cng trc tip. Khi k ton nhp s liu vo phn mm, my s t ng nhp s liu vo s nht k chung, s ci TK 622 v s ci cc ti khon lin quan.

Chi ph sn xut chung: K ton xc nh chi ph nhn vin phn xng da trn bng phn b tin lng v bo him x hi, phm mm t ng cp nht ln TK 6271. Chi ph vt liu ph v chi ph cng c dng c: K ton da vo phiu ngh lnh vt t ca nh my ghi phiu xut kho v nhp thng tin ln phn mm, my s t ng cp nht vo ti khon 6272, 6273. Chi ph khu hao TSC cn c vo bng phn b khu hao TSC, k ton cp nht ln phn mm k ton, t ng hch ton vo TK 6274. Chi ph mua ngoi ca cng ty ch bao gm chi ph in nng, k ton cn c vo ha n cung cp in ca s in lc thnh ph H Ni xc nh khon mc ny, khi k ton nhp s liu vo phn mm, phn mm t ng cp nht ln TK 6277.

. Trnh t hch ton chi ph sn xut:S 1: Hch ton chi ph vt liu trc tip. TK 151, 152, 111, TK 621 TK 154 112, 331, Kt chuyn chi ph vt liu trc tip Vt liu dng trc tip TK 152 Vt liu dng khng ch to sn phm ht nhp kho.

S 2: Hch ton chi ph nhn cng trc tip.

TK 334 TK 622 TK154 Tin lng, ph cp ca NCTT. Kt chuyn chi ph TK338 nhn cng trc tip Cc khon trch theo lng

S 3: Hch ton chi ph sn xut chung : TK334, 338 TK 627 TK 111, 112 CP nhn vin Cc khon thu hi

TK152, 153 CP vt liu, dng c TK 154

TK224, 335 Phn b kt chuyn CP theo d n TK632 TK 214 Kt chuyn CPSXC CP khu hao TSC vo GVHB TK331, 111, TK1331 Cc CP SX khc mua ngoi Thu GTGT c khu tr

Cng ty TNHH mt thnh vin cp nc Cao BngPhng Tn Giang Th x Cao Bng Tnh Cao BngS CHI TIT TI KHON 6211Ti khon 6211 Chi ph nguyn liu vt liu trc tip sn xut n v tnh: ngChng tDin giiTKUPht sinh

NgySNC

D u k

01/018Xut ct thch anh cho sn xut nc15216.344.220

15/0116Xut kho phn n152142.000.000

01/01110Polyme keo t nc xut cho i sn xut3313.590.920

31/01069Tr tin in sn xut thng 10/2010112188.300.654

31/01KCVLN1Kt chuyn gi tr NVL vo gi thnh phm154140.235.794

Tng140.235.794140.235.794

S ny c 01 trang, nh s t trang s 01 n trang s 32.Ngy m s: 01/01/2013Ngi ghi sK ton trngNgy 31 thn 01 nm 2013Gim c

3.5.2 K ton tnh gi thnh sn phm - Ti khon s dng: TK 154 v cc ti khon lin quan.- Khi qut quy trnh tnh gi thnh thnh phm: K ton thc hin kt chuyn t cc ti khon 621, 622 v 627 sang ti khon 154. Thc hin nh gi sn phm d cui k, sn phm d s c a v sn phm quy i theo mc hon thnh tng ng v phi chu chi ph sn xut trong k theo mc hon thnh tng ng. K ton lp bng tnh tng gi thnh trn excel, sau tnh gi thnh n v cho tng loi sn phm.

Tng gi thnh=Chi ph sx d dang u k+Chi ph sx pht sinh trong k-Chi ph sx d dang cui k