bao cao thuc tap(von bang tien)

8/14/2019 Bao Cao Thuc Tap(Von Bang Tien)

1/75

CONG HOA XA HOI CHU NGHA VIET NAMoc lap T do Hanh phuc

- - - - - -

N XIN XAC NHAN

Knh gi:ong knh gi: Cong Ty CP Quan Ly & Sa Cha

ng Bo Khanh Hoa.

Toi ten la: Lam Quynh Nh.La sinh vien lp Chuyen tu ke toan 03, Trng ai hoc

Nha Trang.Toi viet giay nay kinh xin quy Cong ty mot viec nh sau:c s ong y cua Lanh ao Cong ty va theo s phan

cong cua Ban chu nhiem khoa kinh te Trng ai hoc Nha Trang.

Toi c thc tap tai Cong ty Quan ly va Sa cha ngbo Khanh Hoa t ngay en ngay

Trong thi gian qua nh s giup cua cac anh ch trongphong ke toan, toi a hoan thanh t thc tap tai Cong tyQuan ly va Sa cha ng bo Khanh Hoa.

Vay toi viet giay nay knh xin quy Cong ty xac nhan vequa trnh thc tap cua toi trong thi gian qua.

Toi xin chan thanh cam n Ban lanh ao cung cac anh chtrong Cong ty a hng dan va tao ieu kien thuan li chotoi hoan thanh tot t thc tap nay.

Nha Trang, ngay thang 5nam 2007

XAC NHAN CUA CONG TY Sinh vienthc hien

Lam Quynh Nh


2/75

NHAN XET CUA GIAO VIEN HNG DAN

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3/75

Li NI U

1/ S can thiet cua chuyen e:

Trong nen kinh te th trng viec oi mi c che quan lykinh te ket hp vi m rong th trng, hien nay ang la xu

the cua thi ai. Moi n v, moi d an au t eu phai ara hieu qua kinh te hang au. Co nh vay mi ng vngva phat trien tren th trng.

Moi n v co quyen t do kinh doanh va chu trach nhiemtrong kinh doanh nen viec quan ly au t va s dung von saocho co hieu qua la van e can quan tam hang au v nogan lien vi s ton tai va phat trien cua cong ty. Von kinhdoanh the hien nhieu goc o khac nhau trong o von bangtien ong vai tro rat quan trong. Von bang tien la tai santon tai trc tiep di hnh thc gia tr bao gom tat ca cac

loai tien do Ngan hang nha nc Viet Nam phat hanh ke cangan phieu va cac loai ngoai te, vang bac, a quy. Vi tnhlinh hoat cao nhat, von bang tien co the thanh toan ngay cackhoan n, thc hien ngay cac nhu cau mua sam chi ph.

Nh vay qua s luan chuyen von bang tien ngi ta conco the kiem tra, anh gia hieu qua cac hoat ong kinh te ,tnh hnh tai chnh cua cong ty. e theo doi kp thi nhanhchong va cung cap thong tin ay u chnh xac vi s nhannh ve to chc hach toan ke toan von bang tien la mottrong nhng khau quan trong trong toan bo cong tac ke toan

tai cong ty. Xuat phat t o em chon e tai cho chuyen etot nghiep: Cong tac hach toan ke toan von bangtien tai cong ty quan ly va sa cha ng boKhanh Hoa

2/ oi tng va pham vi nghien cu:

oi tng nghien cu la cong tac ke toan von bangtien va cac nghiep vu thanh toan tai Cong ty quan ly vasa cha ng bo Khanh Hoa.

Pham vi nghien cu: La nghien cu ve he thong hachtoan ke toan cua Cong ty quan ly va sa cha ng boKhanh Hoa.

3/ Phng phap nghien cu:

Nhn nhan cac hoat ong kinh te tai cong ty theo ung quytrnh van ong va phat trien cua no. Viec phan tch thongqua cac ch tieu kinh te giup cho ngi nghien cu thay cxu hng van ong t o tm ra nguyen nhan va giai phapphu hp.


4/75

i sau phan tch vao noi dung ben trong cua van e cannghien cu nham tm ra nhng moi lien he ben trong va tacong cua nhng moi lien he nay en Cong ty.

Cuoi cung a ra nhng ket luan, nhng giai phap cban oi vi nhng van e con ton tai.

4/ Noi dung va ket cau cua chuyen eNgoai phan m au, ket luan, tai lieu tham khao vaphu luc, chuyen e gom cac phan sau:

+ Chng I: C s ly luan chung ve ke toan vonbang tien

+ Chng II: Thc trang cong tac ke toan von bangtien tai Cong ty Quan ly va sa cha ng boKhanh Hoa.

+ Chng III: Phng hng va cac giai phap nhamhoan thien cong tac hach toan ke toan tai Cong ty

quan ly va sa cha ng bo Khanh Hoa.Trong thi gian thc tap tai cong ty a giup em phan naohoan thien hn kien thc a hoc. c s quan tam, ch baotan tnh hng dan cua thay Vo Van Can va cac co chutrong phong tai chnh ke toan cua cong ty. Song thi gian thctap ngan, kien thc co han nen chuyen e khong tranh cnhng sai sot trong nhan nh va ly luan. Rat mong c song gop va ch bao them cua co va cac ban oc.Em xin chan thanh cam n !

Nha Trang, ngay thang namSinh vien thc hienLam Quynh

Nh


5/75

CHNG 1

C s ly luan chungveke toan von bang

tien


6/75

1.1. GII THIEU CHUNG VE KE TOAN VON BANG TIEN:

Von bang tien bao gom: Tien mat, tien gi ngan hangva tien ang chuyen. 1.1.1. Ke toan tien mat tai quy:

1.1.1.1. Chng t va thu tuc ke toan: Thu quy la ngi chu trach nhiem m so quy, ghi

chep hang ngay cac nghiep vu thu chi tien mat tai quy.Chng t tien mat tai quy gom:- Phieu thu, mau so 01-TT- Phieu chi, mau so 02-TT

- Bien lai thu tien, mau so 05-TT- Bang ke vang bac a quy.., mau so 06-TT- Bang ke kiem quy, mau so 07a-TT va 07b-TT- Chng t khac co lien quan.Viec thu chi hang ngay do thu quy tien hanh tren c s

cac phieu thu, phieu chi, hoac cac chng t nhap xuat vangbac a quy co ay u ch ky cua nhng ngi co trachnhiem lien quan ti nghiep vu o. Sau khi thc hien nghiep vuthu chi tien mat thu quy se ong dau vao cac chng t ola a thu tien hoac la a chi tien va lam can c a chi

vao so quy. Cuoi ngay thu quy phai nop bao cao quy vacac chng t kem theo cho ke toan tien mat. Hang ngaythu quy phai kiem ke tien ton quy va oi chieu vi so ketoan quy tien mat e phat hien chenh lech neu co va tmnhng nguyen nhan chenh lech o mot cach kp thi.

Ke toan tien mat cung can c vao cac chng t thuchi tien mat e phan anh tnh hnh luan chuyen tien mat cuaso ke toan nh so: so quy tien mat, nhat ky thu, nhat kychi, nhat ky chng t.

1.1.1.2. Tai khoan s dung:

Ke toan s dung tai khoan 111 Tien mat e phananh tnh hnh thu chi va ton quy tien mat cua Doanh nghiep.

Ket cau va noi dung cua Tai khoan tien mat:Ben n: - Cac loai tien mat nhap quy.

- So tien tha quy phat hien khi kiem keBen co: - Cac khoan tien mat xuat quy.

- So tien thieu hut phat hien khi kiem ke.So d n: Cac khoan tien ton quy.


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TK 111 co 3 tai khoan cap 2TK 1111 - Tien Viet NamTK 1112 - Ngoai teTK 1113 Vang bac kim kh quy

1.1.1.3. Phng phap hach toan cac nghiep vu kinhte chu yeu:

- Doanh thu ban hanh hoa, dch vu thuoc oi tng chuthue GTGT theo phng phap khau tr, ke toan ghi:N TK 111 Tien mat

Co TK 3331 Thue GTGT phai nopCo TK 511 Doanh thu ban hang (Gia cha thue)

hoac Co TK 512 Doanh thu ban hang noi bo (Gia chathue)

- Doanh thu ban hanh hoa, dch vu thuoc oi tng chuthue GTGT theo phng phap trc tiep, ke toan ghi:

N TK 111 Tien matCo TK 511 Doanh thu ban hang (Tong gia tr thanh toan)hoac Co TK 512 Doanh thu ban hang noi bo (Tong giatr thanh toan)

- oi vi cac khoan thu nhap tai chnh, thu nhap hoatong khac thuoc oi tng chu thue GTGT theo phng phapkhau tr.N TK 111 Tien mat

Co TK 511 Thu nhap hoat ong tai chnh (Gia cha thue)Co TK 711 Thu nhap hoat ong khac (Gia cha thue)

Co TK 3331 Thue GTGT phai nop- Rut tien gi ngan hang ve nop quy tien mat.N TK 111 Tien mat

Co TK 112 Tien gi ngan hang- Thu hoi cac khoan au t, cac khoan cho vay, ky quy

N TK 111 Tien matCo TK 121 au t chng khoan ngan hanCo TK 128 au t ngan han khac (cho vay)Co TK 138 Phai thu khacCo TK 144 The chap, ky quy, ky cc ngan hanCo TK 244 Ky quy, ky cc dai han- Thu hoi cac khoan phai thu bang tien mat

N TK 111 Tien matCo TK 131 Phai thu cua khach hangCo TK 133 Thue GTGT c khau trCo TK 136 Phai thu noi boCo TK 141 Tam ng- Cac khoan tien tha phat hien khi kiem ke

N TK 111 Tien mat


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Co TK 3381 Tai san tha ch x ly (neu cha x ly)Co TK 3388 Phai tra, phai nop khac.- Nhan ky quy, ky cc cua n v khac.

N TK 111 Tien matCo TK 3388 Neu ngan hanCo TK 344 Nhan ky quy, ky cc dai han

- Xuat quy tien mat gi vao ngan hangN TK 112 Tien gi ngan hangCo TK 111 Tien mat- Xuat tien mat em the chap

N TK 144, 244 Ky quy, ky cc ngan han hoac dai hanCo TK 111 Tien mat- Xuat tien mua TSC, hanh hoa, vat t dung vao hoat

ong san xuat kinh doanh, dch vu chu thue GTGT theo phngphap khau tr, ke toan phan anh theo gia nhap thc te baogom gia mua cha co thue.

N TK 152 Nguyen lieu, vat leuN TK 153 Cong cu, dung cuN TK 156 Hang hoaN TK 611 Mua hang ( theo phng phap kiem ke nh ky)N TK 211, 213 N TK 133 Thue GTGT c khau tr au vao

Co TK 111 Tien mat (theo gia thanh toan)-Chi tien mat mua TSC, hanh hoa, vat t dung vao hoat

ong san xuat kinh doanh, dch vu chu thue GTGT theo phngphap trc tiep, ke toan phan anh theo gia nhap thc te bao

gom gia mua co ca thue au vao.N TK 152 Nguyen lieu, vat leuN TK 153 Cong cu, dung cuN TK 156 Hang hoaN TK 611 Mua hang ( theo phng phap kiem ke nh ky)N TK 211, 213

Co TK 111 Tien mat (theo gia thanh toan)- Neu mua vat t dung ngay khong qua kho theo phng

phap thue khau tr.N TK 641, 642, 627, 621, 811, 635, 627 - Theo gia khong thue

GTGTN TK 1331 Thue GTGT c khau tr au vaoCo TK 111 Tien mat (theo gia thanh toan)- Neu mua hang hoa ngay khong qua kho

N TK 632 Gia von hang ban (theo gia khong thue GTGT)N TK 1331 Thue GTGT c khau tr au vao

Co TK 111 Tien mat (theo gia thanh toan)- Chi tien mat thanh toan cac khoan n

N TK 311 Vay ngan han


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N TK 315 N dai han en han traN TK 331 Phai tra cho ngi banN TK 334 Phai tra cong nhan vienN TK 336 Phai tra noi boN TK 338 Phai tra, phai nop khac

Co TK 111 Tien mat (theo gia thanh toan)

- Chi hoat ong khac va hoat ong tai chnhN TK 635 Hoat ong tai chnhN TK 811 Hoat ong khac

Co TK 111 Tien mat- Chi tien cho cong tac xay dng c ban

N TK 241 Xay dng c ban d dangCo TK 111 Tien mat

1.1.2. Ke toan tien gi ngan hang:

1.1.2.1. Chng t va thu tuc ke toan:

Tien cua doanh nghiep phan ln c gi ca hang,kho bac, cong ty tai chnh e tien hanh thanh toan khongdung tien mat. Ke toan tien gi ngan hang phai m nhieuso chi tiet khac nhau e theo doi tng loai tien, tng nganhang ma doanh nghiep co tai khoan.

Can c vao giay bao b, giay bao co hoac cac bangsao ke ngan hanh kem theo cac chng t goc nh uy nhemthu, uy nhiem chi, sec e ghi chep vao cac so ke toanlien quan.

Ke toan tien gi ngan hang phai tien hanh oi chieu

gia cac chng t goc vi cac chng t cua ngan hange phat hien kp thi chenh lech. Neu en cuoi thang vancha xac nh c ro nguyen nhan chenh lech, th ke toanghi so theo giay bao hay bang sao ke ngan hang. So chenhlech c ghi vao TK 1388 hoac TK 3388. Sang thang sau phaitiep tuc kiem tra oi chieu e tm nguyen nhan e tm laichenh lech o.

1.1.2.2 Tai khoan s dung:

Tai khoan gi ngan hang - 112

Ben n: - Cac khoan tien gi vao ngan hang (hoac khobac, cong ty tai chnh)Ben c: - Cac khoan tien rut t ngan hang raSo d n: - So tien hien con gi tai ngan hang

Tai khoan 112 gom co 3 tai khoan cap 2:TK 1121 - Tien Viet Nam, phan anh cac khoan tien Viet

Nam cua n v gi tai ngan hang.TK 1122 - Ngoai te, Phan anh gia tr cua ngoai te ang

gi tai ngan hang a quy oi ra ong Viet Nam


10/75

TK 1123 Vang bac kim kh quy, phan anh gia tr vangbac, a quy cua n v ang gi tai ngan hang.

1.1.2.3. Trnh t ke toan tien gi ngan hang:

Cac khoan thu vao TK tien gi ngan hang c canc vao giay bao co cua ngan hang va cac chng t goc

kem theo.- Thu tien ban hang chuyen khoan (ngan hang a bao

co)N TK 112 Tien gi ngan hang

Co TK 3331 Thue GTGT phai nopCo TK 511, 512 Doanh thu ban hang- Cac khoan thu khac nhap vao TK tien gi ngan hang

N TK 112 Tien gi ngan hangCo TK 111 Tien matCo TK 131, 133, 136, 138

Co TK 331, 311,315,341,334Co TK 121,128,121,222,228

Cac khoan chi tien gi ngan hang can c vao giaybao n cua ngan hang

- Chi TGNH mua vat t, hang hoa, dch vu phuc vu cho SXKDghi:

N TK 152, 153, 156 N TK 211, 213N TK 621, 627, 641, 642

N TK 133Co TK 112 Tien gi ngan hang- Cac khoan chi khac bang tien gi ngan hang:

N TK 331, 311, 341, 333, 336, 338N TK 221, 212, 228N TK 411, 441, 461

Co TK 112 Tien gi ngan hangNguyen tac hach toan tien gi ngan hang bang ngoai

te cung tng t nh hach toan tien mat bang ngoai te.

1.1.3. Ke toan tien ang chuyen:

1.1.3.1. Chng t va thu tuc ke toan:

Tien ang chuyen la cac khoan tien a nop vao nganhang, kho bac nhng cha nhan c giay bao co cua nganhang, khao bac hay cong ty tai chnh hoac a nop vao buien e chuyen thanh toan, nhng cha nhan c giay baoco cua n v thu hng.


11/75

Ngoai cac noi dung tren tien ang chuyen con bao gomcac khoan sau:

- Thu tien mat hoac sec chuyen thang vao ngan hang- Thu tien ban hang nop thue ngay cho Kho bac.Ke toan phai can c vao cac chng t goc nh phieu

chi tien mat, giay nop tien, bien lai nop tien, giay bao n,

giay bao co e phan anh tnh hnh bien ong cua tienang chuyen vao so sach lien quan.Trong ky ke toan khong can thiet phai ghi so ve cac

koan tien ang chuyen, ch vao thi iem cuoi ky hachtoan, ke toan mi ghi so ke toan cac khoan tien angchuyen thi iem cuoi ky e phan anh ay u cac loaitai san cua Doanh nghiep.

1.1.3.2. Noi dung va ket cau:

Tai khoan s dung: TK 113 Tien ang chuyen.

Ben n: Cac khoan tien ang chuyen (tien mat bangong Viet Nam, ngoai te, sec) a nop vao ngan hang hoacchuyen vao bu ien nhng cha nhan c giay bao cuangan hang hoac dn v thu hng.

Ben co: Cac khoan tien ang chuyen a nhan c giaybao co cua ngan hang hoac cua ngi thu hng.

So d n: Cac khoan tien con ang chuyen.

1.1.3.3. Trnh t hach toan:

- Xuat tien mat gi vao ngan hang nhng cha nhangiay bao co cua ngan hang.N TK 113 Tien ang chuyen

Co TK 111 Tien mat.- Lam thu tuc chuyen tien t tai khoan ngan hang tra

cho ngi chu n nhng cha nhan c giay bao n cua nganhangN TK 113 Tien ang chuyen

Co TK 112 Tien gi ngan hang.- Thu n cua khach hang, tien ban hang sec doanh

nghiep a nop sec vao ngan hang nhng ngan hang chagi c giay bao (n v nop thue GTGT theo phng phaptrc tiep)N TK 113 Tien ang chuyen

Co TK 131 Phai thu khach hang.Co TK 511 Doanh thu ban hang.- Khi doanh nghiep nhan c giay bao co cua ngan

hang ve so tien ang chuyen a vao tai khoan cua doanhnghiep.N TK 112 Tien gi ngan hang


12/75

Co TK 113 Tien ang chuyen- Ngi cung cap bao a nhan c tien do bu ien

chuyenN TK 331 Phai tra cho ngi ban

Co TK 113 Tien ang chuyen

CHNG 2

Thc trang cong tac ketoan von bang tien taiCong ty Quan ly va Sacha ng bo KhanhHoa


13/75

2.1. GII THIEU KHAI QUAT VE CONG TY:

2.1.1. Qua trnh hnh thanh va phat trien cua cong ty:

Sau khi at nc thong nhat, ca nc bc sang mot giaioan mi. Giai oan khoi phuc sau chien tranh va xay dng cs vat chat ky thuat phuc vu cong cuoc xay dng va baove to quoc.

e thc hien tot Ngh qyet ai hoi VI cua ang, Xnghiep ng bo 505 trc thuoc Khu Quan ly ng bo V ra

i. Trong nhng ngay au mi thanh lap, x nghiep gapnhieu kho khan, chu yeu la thc hien sa cha khoi phucxay dng mi cau cong, cong trnh giao thong khai thac vasan xuat cac loai a, san xuat be tong nha vi nguon kinhph han hep va ke hoach do cap tren giao.

Ngay 01/01/1993, Bo giao thong van tai co Quyet nhso: 017/TCCB v/v oi ten X nghiep ng bo 505 thanh PhanKhu Quan ly ng bo V.

Ngay 25/03/1998, Bo giao thong van tai co Quyet nhso: 498/1998/TCCB-L v/v chuyen Phan Khu Quan ly ng bo

Khanh Hoa thanh Cong ty Quan ly va Sa cha ng boKhanh Hoa cho en ngay 31/12/2006.

Ngay 21/11/2005, Boi giao thong van tai co Quyet nhso: 4415/Q-BGTVT Phe duyet phng an va chuyen Cong tyQuan ly va Sa cha ng bo Khanh Hoa thanh Cong tyCo phan Quan ly va Sa cha ng bo Khanh Hoa ke tngay 01/01/2007.

Vi nhu cau th trng va nen kinh te tren a phattrien, giao thong va xay dng la nhu cau het sc bc thiete tien hanh cong nghiep hoa hien ai hoa at nc, keu

goi au t trong nc va nc ngoai.Nam bat c c hoi nay Cong ty khong ngng on nhlai to chc, tap trung moi quyen lc cho san xuat va oimi, cai cach khong ngng tng bc thu c nhng thanhcong.

Ten giao dch: Cong Ty Co phan Quan ly va Sacha ng bo Khanh Hoa.

Tru s: 01 Phan Boi Chau Nha Trang.


14/75

ien thoai: 822093 822256 822693 822028 822091.

Fax: 822093.

2.1.2 Chc nang, nhiem vu cua cong ty.

2.1.2.1 Chc nang:

Cong ty C phn Quan ly va Sa cha ng bo KhanhHoa la doanh nghiep Nha nc hoat ong cong ch trc thuocKhu Quan ly ng bo V chuyen:

- Quan ly khai thac, duy tu va bao ng c s ha tang,ng xa tren hai tuyen ng Quoc lo 1 A va Quoc lo 26tren a ban Tnh Khanh Hoa.

- am bao giao thong khi co thien tai, dch hoa xay ratren a ban hat quan ly c giao.

- Sa cha ln va xay dng c s nho.- San xuat vat lieu xay dng, ban thanh pham.

- Sa cha phu tr va kinh doanh dch vu khac.- Thu ph cau ng bo.

2.1.2.2 Nhiem vu

Thc hien che o hach toan ke toan theo quy nh cuaphap luat, chu trach nhiem trc nha nc ve hoat ongSXKD.

Nhan va bao toan von cua nha nc giao, san xuatkinh doan hco hieu qua, am bao lay thu bu chi co lai etai SX va thc hien ngha vu nop ngan sach nha nc.

Xay dng chien lc phat trien 5 nam, hang nam phuhp vi ke hoach c giao va phu hp vi nhu cau thtrng.

Thc hien nghiem chnh che o the le va quan ly kinhte, cac hp ong xay dng va cac hp ong kinh te khac.

Khong ngng ao tao boi dng, nang cao trnh ochuyen mon nghiep vu cho oi ngu can bo CNV tai cong ty,am bao i song cho ngi lao ong.

Khai thac va s dung tiet kiem nguon tai nguyen, baove moi trng va am bao an toan trong lao ong SX.

2.1.3. ac iem hoat ong cua cong ty:2.1.3.1. Hnh thc hoat ong:

La mot doanh nghiep Nha nc hoat ong cong ch, congty co trach nhiem khai thac, quan ly, sa cha duy tu caung bo thuoc QL1A va QL26 tren a ban Tnh Khanh Hoa.Ngoai ra Cong ty con tham gia au thau mot so cong trnhxay dng trong va ngoai Tnh, san xuat be tong nha.


15/75

Do hoat ong san xuat cua cong ty thuoc nganh nghexay dng c s ha tang v the moi ac iem co the thayngay la san xuat ngoai tri chu anh hng nhieu cua thitiet va a hnh thi cong, chu ky san xuat dai, san pham lamra mang tnh n chiec va co gia tr ln.

2.1.3.2. Hnh thc s dung von:

La mot doanh nghiep Nha nc hoat ong cong ch cthanh lap theo quyet nh so: 498/1998/ Q - TCCB L ngay 25 3 1998 cua Bo GTVT. Von hoat ong chu yeu cua cong tyla do ngan sach cap, nhng cap khong eu theo ke hoachnen phai vay von ngan hang hoat ong, chiem ty le qua caotren tong doanh thu.

2.1.3.3. Che o ke toan ap dung tai Cong ty:

(Theo che o ke toan ap dung cho doanh nghiep xay lap)-Nien o ke toan : T 01-01 en 31-12-n v tien te s dung : VN-Hnh thc ke toan : Chng t ghi so, so cai, cap

nhat so lieu tren may vi tnh.-Phng phap ke toan TSC : Theo thong t 166/1999/Q BTC.

Cong ty co hai tram thu ph do ngan sach au t nen mot sotai san co nh theo quyet nh 351/TC Q/CKT (cua Bo Taichnh ban hanh che o quan ly, s dung va tnh hao monTSC trong doanh nghiep hanh chnh s nghiep).

2.1.4 To chc quan ly va hoat ong kinh doanh tai

cong ty2.1.4.1 Cong tac to chc quan ly kinh doanh tai

cong ty:

Bo may quan ly tai Cong ty Quan ly va Sa chang bo Khanh Hoa la he thong bo phan phong ban chcnang co moi quan he mat thiet vi nhau e thc hien chcnang quan ly hoat ong SXKD cua cong ty. Bo may quan lycua cong ty c to chc theo kieu trc tuyen chc nang,tinh giam gon nhe va hoat ong co hieu qua. Bo may tochc quan ly cua cong ty c the hien qua s o sau:

Ban giamoc

Phong KH-VTPhong ky

thuatPhong TC-NC Phong TC-KT

oi xemay

Hat QL

Van NinhI, II

Phan xng

SX a vabe tongnha

Hat QL

NinhhHoa I,II

Hat QLCam Ranh

Hat Q

NhaTrang


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S o 1: To Chc Bo May Quan Ly Tai Cong Ty

Nhan xet:Nhn vao s o tren ta thay kieu c cau to chc cong ty

la kieu trc tuyen chc nang cac phong ban ong vai trotham mu cho Ban giam oc ve lnh vc chuyen mon nhngquyen quyet nh cuoi cung van la giam oc. Nh vay ccau quan ly cua cong ty va am bao nguyen tac mot thutrng va tan dung c kha nang chuyen mon cua moibo phan

Chc nang va nhiem vu cua tng bo phan:

- Ban giam oc: bao gom Giam oc, pho giam oc kythuat, pho giam oc noi chnh.+ Giam oc: la ngi co tham quyen cao nhat trong

cong ty, chu trach nhiem ve viec to chc va quan ly moiqua trnh hoat ong SXKD, chu trach nhiem trc c quan nhanc, trc khu quan ly ng bo V ve ket qua hoat ongSXKD, ieu hanh ve moi hoat ong cua cong ty theo ung kehoach phap luat cua nha nc, cua Ngh quyet ai hoi congnhan vien chc e ra.

+ Pho giam oc ky thuat: chu trach nhiem trc ban

giam oc va ieu hanh trc tiep viec thi cong giam sat caccong trnh hoan thanh trc tiep ieu hanh phong ky thuat.+ Pho giam oc noi chnh: giup giam oc phu trach

tng khoi lng cong viec theo s uy quyen cua giam occong ty va chu quan ly chuyen nganh theo luat ke toanthong ke, co chc nang va nhiem vu: xay dng ke hoachtai chnh hang nam am bao von cho hoat ong SXKD taicong ty. Chu trach nhiem trc ban giam oc cong ty va cquan chuyen mon ve cong tac hach toan ke toan, thong ketheo phap luat. Thng xuyen kiem tra moi hoat ong tai chnh

cua cong ty. Lam cong tac thong ke, bao cao s phan congcua giam oc co trach nhiem nuoi dng oi ngu quan lynghiep vu ke toan thong ke cho cac bo phan phu thuoc cuacong ty.

- Phong ke hoach vat t: tham mu cho lanh ao vecong tac ke toan hang nam, thang, quy, nam, lap kehoach dai han, cong tac au thau, lap d toan va thanhquyet toan vat t cho cac bo phan quan ly. Lap ke hoachcung ng vat t cho cac cong trnh va co tach nhiem va


17/75

nhiem vu thanh quyet toan vat t cho cac bo phan quan lyva sa cha co ke hoach trang b mua sam cac thiet b chulc.

- Phong to chc nhan chnh: Quan ly cong tac vanth, hanh chnh s nghiep cham lo cong cong, phu trach congtac lao ong tien lng, BHXH cho cong nhan vien cua cong ty.

Tham mu cho giam oc ve cong tac to chc va quan lynhan s tuyen dung lao ong, quan ly ho s tuyen dung laoong, quan ly ho s hp ong lao ong.

- Phong ky thuat:+ Xay dng ke hoach thc hien hoat ong SXKD hang

nam cua cong ty.+ Tnh toan, thiet ke cac ban ve ky thuat, lap d an

va thanh quyet toan cong trnh khi hoan thanh.+ Kiem tra ky thuat xay lap va chat lng xay lap

cung vi chu au t to chc thiet ke, to chc giam sat,

thc hien lap ho s nghiem thu, kiem tra chat lng tngcong viec t han muc cong trnh va toan bo cong trnh.- Phong tai chnh ke toan:+ To chc cong tac ke toan, thong ke phan anh ghi

chep toan bo cac bien ong cua von, tai san, cac nghiepvu kinh te phat sinh cua cac hoat ong SXKD cua cong ty.

+ To chc hach toan, chi tiet va tong hp cac loai hanghoa, vat t, cong cu lao ong, s dung thanh toan va ton kho.

+ To chc hach toan ban au, kiem tra x ly chng t,hach toan chi tiet, tong hp doanh thu, cac chi ph SXKD cua

cong ty.+ M so the thanh toan chi tiet ve tai san co nh,hach toan ve so khau hao va chi ph sa cha ln. TSC tnhvao chi ph san xuat, kinh doanh, quan ly.

+ Tnh lng va thanh toan lng, cac khoan BHXH va chiph SXKD theo quy nh cua cong ty.

+ Hach toan chi tiet, tong hp von bang tien cac nguonthu, chi ph phat sinh cua cong ty.

+ Quan ly va hach toan von trong thanh toan, trong quanhe phat sinh vi khach hang.

+ Xac nh ket qua cua cong ty.+ Lap bao cao tai chnh ke toan nh ky theo mau quynh cua bo tai chnh.

- Hat quan ly: Co nhiem vu quan ly ng xa caucong thuoc a ban phu trach, thu ph cau ng, am baogiao thong khi co thien tai, tuan tra tren ng.

- oi san xuat a va be tong nha: Co chc nangva nhiem vu khai thac va che bien cac loai a dung trongxay dng theo ke hoach, san xuat be tong nha va ap ng


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yeu cau vat lieu cho san xuat noi bo va cung ng ra benngoai.

- oi xe may: Bo phan nay co nhiem vu trc tiepquan ly lc lng xe may thi cong, ngoai viec theo doi ieuong xe phuc vu san xuat, oi xe may can co trach nhiembao dng nh ky va thng xuyen cac loai phng tien.

Ket luan: Bo may quan ly cua cong ty tng oi tinhgiam, gon nhe va hoat ong co hieu qua a gop phan tietkiem chi ph gian tiep, ha gia thanh san pham, nang cao hieuqua san xuat kinh doanh cua cong ty.

2.1.4.2 To chc hoat ong san xuat (kinh doanh) cuacong ty:

a. To chc hoat ong san xuat (kinh doanh) taicong ty:

C cau to chc san xuat phan anh bo cuc, ve chat,

tnh can oi ve lng cua cac qua trnh san xuat. C cau tochc san xuat cua cong ty c lap bi cac bo phan sanxuat, phuc vu san xuat vi nhng hnh thc to chc sanxuat va moi quan he gia chung vi nhau.

S o 2: To Chc San Xuat Cua Cong Ty.b. To chc san xuat va thi cong cong trnh.

T nam 1993 en nay c s quan tam cua cuc ngbo Viet Nam, khu quan ly ng bo V, cong ty a au t xaydng c s san xuat vat lieu lien hoan gom:

- Mo a vi cong suat 20.000 m3 a cac loai /nam.- Tram be tong nha may cong suat 25 tan /gi va day

chuyen tai tham be tong nha nong.- Cac oi thi cong cong trnh.Gii thieu mot so quy trnh san xuat tai cong ty:Th nhat:

Cong ty Quan ly va sa cha ng boKhanh Hoa

Hat quan

ly Bo phan phu tr

Bo phan san

xuat

oixe

may

Hat QLng

bo VanNinh I, II

Hat QLng

boNinhh

Hoa I,II

Hat QLng

bo CamRanh

Hat QLngbo NhaTrang

Sanxuata

Sanxuabe

tong

Boc tang phu va lp a phong hoa


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Bansang 2

S o 3: Quy trnh khai thac va san xuata.

Thuyet minh quy trnh:Quy trnh san xuat a chia lam 3 cong oan:Cong oan 1: Boc tang phu va tang phong hoa, khoan

ban mn va boc het lp tang phu ben ngoai, dung mucxuc len xe, tap ket tai v tr khai thac hoac dung e thi congcac cong trnh.

Cong oan 2: Khoan a: Dung may ep hi khoan ti o

sau 1,8 -> 2 met (do mui khoan ch dai 1,8 m) khoan khoan 30lo, moi lo cach nhau 1,5 -> 2 met. at loai thuoc noAmoniac. Phng phap ban mn iem hoa, so lng a sau khiban ra se c a len xe van chuyen en ni che bien.

Cong oan 3: Che bien a, a c o len pheu cuamay xay qua ham nhai 1 (con goi la ham dap) sau o cchuyen qua bang tai en bo phan nghien tho a at enkch thc co 60-80 milimet. San pham qua ban sang 1 c

Khoan a (Muc, gom a, xuc len xe

May xay a

Ban sang 1

Ham nhai 2

a cap phoi

a 2 x 4

a 1 x 2 a 3 x 8

a cap


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ng

tiep thu theo bang tai en cuoc nghien cho ra san pham acap phoi. Cung theo quy trnh nay cho ra a 1x2, 3x4

Th hai:

Cot lieu Chat phu gia Nha ng

Lo rang Bon nung

Be tong nha

S o 4: Quy trnh san xuat be tong nha

Thuyet minh quy trnh:

Cong oan 1: Chuan b cot lieu, cot lieu bao gom cacloai a 3x8; 1x2; 0.5x1; va cat c xuc chuyen o vao 4pheu can o s bo, sau o c chuyen qua lo rang bang hethong gau quang mot ien rang nong en nhiet o 170 ->180 oC roi cot leu c sang can lai va a vao buontron.

Cong oan 2: Chuan b nha ng. Nha long c aen bon nung nong at en nhiet o yeu cau khoan 120->140 o C va bm nha vao buong trn t 5->7% tong cotlieu:

Cong oan 3: Che bien be tong nha, sau khi cot lieu vanha long c a vao bon tron th cho phu gia (bao gom botkhoang va bot a) theo ty le yeu cau vao buong tron taothanh hon hp be tong nha. Tron hon hp tren en nhieto 170oC th san pham c xa len xe cho ra cong trng.

Th ba: To thi cong cong trnh:Do ac iem cua san pham xay lap rat a dang,co tnh

ca biet cao. Bao gom mot khoi lng ln cong viec phc tap,thi gian xay dng keo dai, do o von ong. Trong qua trnhthi cong phai tien hanh ngoai tri nen thi tiet luon anh

hng en tien o thi cong. V vay viec quan ly va to chcgap nhieu kho khan. Chnh v vay cong ty phai la chonphng an thi cong sao cho ay nhanh tien o thi cong, rutngan thi gian xay dng.

Tuy theo ieu kien cua tng cong trnh ma co thekhoan cho cac oi. Cac oi c khoan chu ong trien khi thicong theo tai lieu ky thuat thi cong va chu s ch ao trctiep cua Ban quan ly cong trnh.


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Hang nam can c vao phng hng, muc tieu ke hoachcua nganh a phng, cong ty quan ly va sa cha ngbo Khanh Hoa chu ong lap phng an to chc san xuat,to chc thi cong cong trnh va la chon trang thiet b phu hpvi yeu cau chuyen mon hoa SXKD co hieu qua.

2.1.4.3. Quy mo va nang lc san xuat cua cong ty:

Quy mo va nang lc san xuat cua cong ty c thehien toan dien ro nhat qua lc lng lao ong, may mocthiet b va tien von.

a. C cau lao ong va viec s dung lao ong cong ty:

Tren quan iem lao ong la nguon lc sang tao moi cuacai vat chat. Do o viec tang cng cong tac quan ly laoong trong doanh nghiep se phat huy c sc manh cua oingu lao ong, khi day c nhng tiem nang to ln tao ramot ong lc e phat huy kha nang chuyen mon cua ngilao ong, t o sc lao ong c s dung mot cach hp lyva tiet kiem tang nang xuat lao ong.

Xac nh c cau lao ong toi u co y ngha vo cung toln trong qua trnh san xuat kinh doanh cua doanh nghiep. Lclng lao ong trong cong ty khong nhng am bao ve solng ma con phai at yeu cau ve chat lng. Hoat ongtheo c che th trng. Cong ty Quan ly va sa cha ngbo Khanh Hoa (01/01/2005 en 31/12/2006) a xay dng chomnh ng loi kinh doanh co hieu qua, chat che va kinhnghiem. oi ngu can bo co trnh o chuyen mon, nhiet tamhuyet vi cong viec, co nhieu sang tao cung vi lc lngcong nhan ky thuat lanh nghe, co y thc ky luat a congty ngay cang i len tr thanh doanh nghiep lam an co hieuqua tren a ban tnh Khanh Hoa. Do san xuat mang tnh thivu nen cong ty luon phai ien chnh cho phu hp vi sanxuat.

Bang 1: TNH HNH LAO ONG CUA CONG TY NAM2005-2006.


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Lao ongNam 2005 Nam 2006 Chenh lech

06/05S.ln

g(ng

i)

Tytrong

(%)

S.lng

(ng

i)

Tytrong

(%)

+(-) +(-)

1. Nhan venquan ly

20 7,1 20 7,3

2. NVSC B & thicong cong trnh

18 6,4 19 7,0 1 5,5

3. Cong nhantrc tiep

123 43,9 115 42,1 -8 -6,5

4. Nhan vien thuph

118 42,5 119 43,6

Tong cong 280 100 273 100 -7 -2,5

Nhan xet:Qua tnh hnh lao ong cua cong ty ta thay so lng nam

2005 la 280 ngi sang nam 2006 la 273 ngi so vi nam 2005giam 07 ngi (hay giam 2,5%). Trong o nhan vien quan lyva nhan vien thu ph khong thay oi, cong nhan duy tu sacha tang 01 ngi (hay tang 5,5%) va cong nhan trc tiepgiam 08 ngi (hay giam 6,5%). ieu nay cho thay quy mo laoong cua cong ty ang c ieu chnh giam ty trong laoong trc tiep, tang ty trong duy tu sa cha ng bo.

Cong ty cung linh hoat ieu chnh c cau lao ong cac bophan, tinh giam lao ong bo phan trc tiep (oi sa chaxe may) va phuc vu ap ng yeu cau san xuat kinh doanh.S bo tr va ieu cnh lao ong cua cong ty kha hp ly alam cho doanh thu va li nuan thc hien c cai thien.

Bang 2: TNH HNH CHAT LNG LAO ONG CUA CONGTY NAM 2006

Lao ong Solng

Trnh o chuyen mon

aihoc

Trungcap

CN Kythuat

L phothong

1. Nhan venquan ly

20 19 1 0 0

2. NVSC B & thicong cong trnh

18 5 5 8 0

3. Cong nhantrc tiep

123 0 10 28 85


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4. Nhan vienthu ph

119 3 17 0 99

Tong cong 280 27 33 36 184

Nhan xet:Can c vao bang thong ke tren ta thay trong tong so

280 can bo cong nhan vien toan cong ty th co 27 Nhan vienco trnh o ai hoc, 33 trung cap, 36 cong nhan ky thuat va184 co trnh o khac. Viec bo tr va s dung lao ong taicong ty tng oi hp ly phu hp vi yeu cau cong viec vachuyen mon cua ngi lao ong. Tuy nhien so ngi lao ongco trnh o khac chiem ty le kha cao 66% tong so lao ongse gap kho khan khi cong ty ap dung cong nghe may mocthiet b hien ai vao san xuat. Do o cong ty can co cheo ao tao boi dng oi ngu lao ong pho thong, thanhnhng cong nhan co tay nghe thanh thao e ap ng c

cong viec san xuat cua cong ty.b. Tnh hnh may moc thiet b san xuat tai cong ty:

May moc thiet b san xuat la mot trong ba yeu to quantrong cua qua trnh san xuat kinh doanh va chiem ty trongln trong toan bo tai san cua doanh nghiep. Do o, viec sdung va quan ly tot tai san co nh la oi hoi mot quatrnh khau quan ly tot em lai hieu qua san xuat kinh doanh.

Mot he thong may moc thiet b ong bo lien tiep giupcho doanh nghiep rut ngan thi gian thi cong cong trnh, tang

nang suat lao ong, tiet kiem lao ong trc tiep, nh o cothe ha gia thanh, tang sc canh tranh.Cong ty Quan ly va sa cha ng bo Khanh Hoa

trong nhng nam gan ay a chu y au t c s vat chat,trang b them may moc thiet b cho san xuat va quan ly doo rut ngan thi gian hoan thanh cong viec vi o chnhxac cao, chat lng san pham ngay cang tang len

2.2 ANH GIA KHAI QUAT HIEU QUA HOAT ONGSXKD CUA CONG TY.

2.2.1. anh gia khai quat ket qua hoat ong SXKDcua cong ty.

Trong c che th trng, e ton tai va phat trien oi hoidoanh gnhiep phai biet cach kinh doanh co hieu qua. e chodoanh nghiep at hieu qua cao nhat tren c s vat chat kythuat, tien von va lao ong phai xac nh phng hng vabien phap a t. Muo vay can thiet phai anh gia tnh hnhsan xuat kinh doanh va nguyen nhan anh hng tien trnh o.


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Bang 3: Ket Qua San Xuat Kinh Doanh Cua Cong TyTrong 2 Nam 2005-2006

vt: nghnong

Ch tieu Nam 2005 Nam 2006Chenh lech

2006/2005+(-) %

1. Dthu BHang & cungcap dvu

32.979.864.379

26.963.105.918

-6.016.758.46

1

-18,24

2. Doanh thu thuan veBH & cung cap dvu

32.979.864.379

26.963.105.918

-6.016.758.46

1

-18,24

3. Gia von hang ban 30.665.113.507

24.797.588.339

-5867.525.16

8

-19,13

4. Li nhuan gop veban hang va cungcap dch vu

2.314.750.872

2.165.517.579

-149.233.293 -6,46

5. Doanh thu Hongtai chnh

231.948.227 26.601.746 -205.346.481 -88,53

6.Chi ph

Bhang,QLDN,Tchnh

2.764.172.05

8

833.770.473 -

1.930.401.585

-69,84

7. Lnhuan thuan tHKD

(217.472.959)

1.358.348.852

1.575.821.811

524,6

8. Thu nhap khac 1.212.568.653

39.683.583 -1.172.885.07

0

-96,72

9. Chi ph khac 36.574.387 30.834.409 -5.739.978 -15,69


25/75

10. Li nhuan khac 1.175.994.266

8.849.174 -1.167.145.09

2

-99,25

11. Li nhuan ke toantrc thue

958.521.307 1.367.198.026

408.676.719 42,64

Nhan xet:Qua bang phan tch bao cao lai lo trong 2 nam 2005-2006

cua cong ty ta thay:Doanh thu ban hang va cung cap dch vu hay doanh thu

thuan ve ban hang va cung cap dch vu nam 2006 la26.963.105.918 ong, nh vay so vi nam 2005 th giam manh,cu the giam 6.016.758.461 ong tc la giam 18,24%nguyennhan la do cong ty trien khai hoan thanh nhng cong trnh ddang cua nam trc, ong thi han che viec au thaunhng cong trnh mi, do cac loai vat t, nhien lieu chu yeu

trong nam tang giau dien bien.Gia von hang ban: nam 2006 la 24.797.588.339 ong, sovi nam 2005 giam 5.867.525.168 ong hay giam 19,13%.Tong chi ph ban hang, chi ph QLDN, chi ph tai chnh cua nam2006 la 833.770.473 ong va so vi nam 2005 th giam1.930.401.485 ong, tc la giam 69,94%.

Li nhuan thuan t hoat ong kinh doanh nam 2006 tangso vi nam 2005, ieu nay chng to cong ty lam an ngaycang hieu qua. Cu the nam 2005 cogn ty lo 217.472.959ong, nhng sang nam 2006 cong ty lai 1.358.348.852 ong,

tang 1.575.821.811 ong, hay tang 524,6%. Thu nhap khac nam2006 la 39.683.583 ong, giam 1.172.885.070 ong, tng nggiam 96,72% so vi nam 2005.

Chi ph khac nam 2006 la 30.834.409 ong, giam 5.739.978ong, tng ng giam 15,69% so vi nam 2005.

Do thu nhap khac, chi ph khac nam 2006 giam, lam cho linhuan khac giam so vi nam 2005. Cu the nam 2006 la chiph khac 30.834.409 ong, nam 2005 la 36.574.387 ong, giam5.739.987 ong, tng ng giam 15,69%.Thu nhap khac nam2006 la 39.683.583 ong, nam 2005 la 1.212.568.653 ong,

giam 1.172.885.070 ong, tng ng giam 96,72%. Tong li nhuan ke toan trc thue nam 2006 la1.367.198.026 ong, nam 2005 la 958.521.307 ong, tang408.676.719 ong, hay tang 42,64%. Nguyen nhan la do cong tya tiet kiem c kha nhieu chi ph ban hang, chi ph quan lydoanh nghiep, chi ph tai chnh.

T nhng nhan to tren a lam cho li nhuan sau thuethu nhap doanh nghiep tang qua tng nam.


26/75

Nh vay, qua phan tch ket qua kinh doanh trong 2 nam, tathay ket qua kinh doanh cua cong ty ngay cang tang va ieunay se la c s gop phan nang cao hieu qua kinh doanh cuacong ty.

2.2.2 Nhng thuan li, kho khan va phng hngphat trien Cong ty Quan ly va Sa cha ng boKhanh Hoa trong thi gian ti.

2.2.2.1 Thuan li.

ieu kien t nhien ong vai tro khong nho oi vi caccong trnh xay lap cua cong ty, nguon tai nguyen a cungcap cho nganh mot tr lng ln ve nguyen vat lieu.

Vi mot lc lng can bo quan ly day dan kinh nghiem,gan bo vi cong ty nhieu nam va oi ngu cong nhan khalanh nghe a gop phan khogn nho vao s tang trng cuacong ty trong nhng nam qua. Nguon lao ong phuc vu tai cong

trnh la lc lng lao ong tai a phng co cong trnh va motso lao ong khac tai tnh Khanh Hoa a anh hng trc tiepen hoat ong SXKD cua cong ty. Cho ti thi iem nay congty rat t gap kho khan trong viec tuyen dung lao ong vaolam viec cho tat cac oi san xuat nhng van cha co nhieulao ong co ky thuat cao.

Luat doanh nghiep va cac c che chnh sach m cacua ang nha nc a tao moi trng thuan li cho cacdoanh nghiep hoat ong san xuat kinh doanh.

Cong ty nhan c s hp tac giup cua cac oi tac

chu au t, cac ngan hang, chnh quyen ai phng ni n vthi cong.

Bo may to chc cong ty va d an a tng bc i vaoon nh, oi ngu can bo nhan vien co kinh nghiem, trnh ochuyen mon tot, trach nhiem cong viec cao, oan ket vatam huyet gan bo s nghiep phat trien cong ty.

2.2.2.2.Kho khan.

- Hoat ong san xuat kinh doanh xay lap, luon phu thuocvao cac cong trnh, khi co cong trnh th viec san xuat mi

tien hanh c va no phu thuoc vao gia tr cua tng congtrnh.- San xuat dien ra ngoai tri nen phu thuoc rat nhieu

vao ieu kien t nhien, ma thi gian thi cong dai ngay nengap khong t tr ngai .

- Th trng gia ca nhieu bien ong, lai suat vay nganhang va chi ph au vao khac ong loat tang cao.


27/75

- Cac d an thi cong cau, ng gap nhieu kho khantrong cong tac giai phong mat bang, van chuyen vat lieuanh hng en tien o thi cong.

- Tnh trang cham thanh toan cua cac chu au t lamthieu von lu ong mac du cong trnh a hoan thanh vaban giao ung thoai han.

- Chi ph phu tung sa cha may moc con han che .- Cac d an con xay ra trom cap, that thoat vat t.

2.2.2.3.Phng hng phat trien cong ty trong thigian ti.

Tnh hnh xa hoi nam 2006 co nhieu thay oi ln, co 2 xuhng hoi nhap la AFTA va WTO. e thc hien nhiem vu giaioan mi, ang va Chnh phu se co chu trng chnh sachmi thong thoang h , phat huy toi a moi nguon lc xahoie chuan b chuyen sang qua trnh hoi nhap kinh doanh

toan cau. Th trng ngay mot soi ong, o la ieu kienthuan li nhng kem theo la s canh tranh khoc liet cac doanhnghiep trong thi gian ti.

Trc tnh hnh o cong ty chung ta phai lam g? Nhiem vuchien lc cong ty nam 2007" Phat huy noi lc , oi mi, hoinhap,va phat trien" c xac nh nh sau

a. Cong tac to chc va quan ly.

- Cong tac phap ly va chuyen oi doanh nghiep: Cophan hoa, ban au gia co phan ra th trng.

- Cong tac ke hoach: anh gia va xay dng ke hoachSXKD sat vi ieu kien thc te t o xay dng ke hoach taichnh am bao von kinh doanh, d tru vat t theo nhu cau sanxuat.

- Cong tac ieu hanh: quan ly d an tao s t chu tlc t chu trach nhiem trong cac hoat ong tai n v mnh.

- Cong tac nhan s va tien lng: Hoan thien quy chetien lng va thng cho bo phan trc tiep san xuat .

- Cong tac trang thiet b: thiet b thi cong la cong cuquan trong trong viec tao ra san lng hieu qua doanh nghiep,bao dng va au t sa cha thiet b phai co s giamsat va kiem tra thng xuyen.

b. Cong tac quan ly, khai thac, sa cha ngbo:

Xac nh ay la nhiem vu chnh tr cua DN trong thchien nhiem vu c giao. Cong ty phai thc hien:


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Quan ly duy tu bao dng he thong cau ng tren 2quoc lo 1A va 26 am bao luon thong suot, an toan va emthuan. Hanh lang ng bo an toan, giao thong gi vng.

Tiep tuc thc hien giao khoan SCTX en tan ngi laoong tai 03 hat con lai: Van Ninh, Ninh Hoa va Nha Trang. Cannghien cu, sa oi cho phu hp vi tng ac iem cua n

v va chu trng cua khu.Trien khai nguon kinh ph han mc c giao hang nam chocong tac quan ly, SCB, phan khai va to chc thc hien vaam bao chnh xac, kp thi tiet kiem, hau qua.

Lap phng an phong chong bao lu, lap ke hoach boidng, tap huan cho cac Hat trng, tuan tra, ng bo vechc nang, nhiem vu, quyen han trong cong tac QLB. Chanchnh kp thi cac Hat quan ly yeu kem trong cac mat hoatong.

c. Cong tac san xuat kinh doanh:

Vi muc tieu: khai thac het nang lc cu cong ty, giaiquyet u viec lam cho ngi lao ong. Phai at c linhuan ngay cang cao, uy tn cua Doanh nghiep ngay cang lnmanh. Moi ca nhan, tap the trong n v phai c gan vitrach nhiem va quyen li cu the tren ket qua san xuat kinhdoanh e ngay cang gan bo vi n v.

Thc hien nghiem tuc chu trng 03 Khong ma botrng a ch th: khong bo thau gia thap bat hp ly,khong thi cong nhng cong trnh khong ro nguon von hoach

cha co ke hoach von c cap co tham quyen phe duyet,khong au t mua sam thiet b trang lan, kem hieu quaTng bo phan trong khau to chc san xuat kinh doanh

phai that s gan ket phoi hp nhp nhang. a ra cac giaiphap thao g kp thoi, phan tch anh gia ngay hieu quathc hien e ieu chnh cho phu hp. ac biet can quantam: Cong tac tai chnh ke toan: Phai phan anh kp thiket qua san xuat kinh doanh trong tng thi ky qua cacnghiep vu ke toan am bao chnh xac. Congtac quan ly kythuat chat lng: phai xac nh chat lng cua cong trnh,san pham la uy tn, la thng hieu cua Cong ty, chung ta phaico y thc, trach nhiem xay dng chnh sach chat lngvatrach nhiem en cung oi vi san pham lam ra

d. Cong tac thc hien che o chnh sach va xahoi:

Thc hien che o tien lng , trien khai thc hien chuyexep lng mi cho can bo cong nhan vien theo ung chutrng cua nha nc. Thc hien phng an tra lng mi oi


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vi hoat ong quan ly, san xuat kinh doanh cua cong ty. Thchien che o giao khoan, giai quyet lng kp thi cho ngilao ong.

Thc hien tot ay u cac che o chnh xach cho ngilao ongong BHXH, BHYT, BHSM, ke hoach bao hiem lao ong.Giai quyet tot che o ngh hu, ngh mat sc, thoi viec,

om au, thai san theo hng co li cho ngi lao ong.Phat huy truyen thong Uong nc nh nguon, la lanhum la rach cong ty lien tuc phat ong e thc hien totcac chnh sach xa hoi, u tien quan tam en cong nhan laoong ngheo cua n v.

Phai kiem tra va thay mi cac cong cu bao ho lao ongcho cong nhan san xuat e giam toi a tai nan lao ong xay ra.

e. Phong trao thi ua khen thng:

Nham phat huy thanh tch a at c qua cac nam, cantiep tuc nang cao hieu qua phong trao thi ua yeu nc trongCBCNV L cong ty va bam vao cac noi dung thi ua nam2006 cua cuc BVN, khu QLBVN a phat ong. Vi muc tieuchung cua toan nganh GTVT la Ky cng chat lng Hptac An toan Hieu qua

Cong tac sa cha quan y ng bo: gi ng luonthong suat, an toan va em thuan, khong co tai nan giaothong xay ra do loi cua quan ly ng

ang ky cong trnh, san pham mang ten cong trnh chao

mng ky niem cac ngay le ln trong nam 2006.ang ky cac danh hieu thi ua ca nhan, tap the ngay tau nam va phan au at ca danh hien lao ong gioi, xuatsac, chien s thi ua cac cap cao hn so vi nam 2005.

f. Xay dng cung co cac to chc oan the:

To chc ang: tiep tuc cung co to chc ang t congty en c s san xuat, gii thieu, boi dng phat trien angvien mi.

To chc Cong oan: tham gia co hieu qua cang tot chnhquyen trong cac mat: to chc, quan ly san xuat kinh doanh,thc hien cac che o chnh sach cho ngi lao ong.

To chc oan vien thanh nien: van ong lc lng thanhnien tham gia tot cac phong trao thi ua. Tap trung vao lnh vckhoa hoc ky thuat cong nghe, phong trao sang kien. Phanau at vng manh.

2.2. THC TRANG CONG TAC KE TOAN VON BANG TIENTAI CONG TY QUAN LY VA SA CHA NG BOKHANH HOA:


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2.2.1. To chc bo may ke toan va hnh thc apdung ke toan tai cong ty .

2.2.1.1. C cau to chc bo may ke toan cua cong ty.

S o 5: TO CHC BO MAY KE TOAN

Thuyet minh s o:- Ke toan trng ( Trng phong) : co nhiem vu to chccong tac ke toan phu hp vi to chc cong tac ke toantai cong ty , to chc , van hanh va ch ao cong viec ,nghiep vu tng nhan vien ke toan, la ngi chu trachnhiem trc ban giam oc ve bao cao tai chnh .

- Ke toan tong hp ( pho phong) : Theo doi tnh hnh tamng , hoan ng cac khoan phai thu , phai tra cho tng oitng chi tiet ,ong thi phai co trach nhiem tong hp cacchng t co lien quan vao so cai , lap bao cao, nhan xet

va phan tch tnh hnh thc hien ke hoach.- Ke toan gia thanh , vat t , TSC : Theo doi tnh hnhtang giam TSC , tnh khau hao, phan bo khau hao.Tnh hnhnhap xuat ton ,s dung vat t cong trnh , thue phai nop

- Ke toan tien lng, thu quy : Tnh hnh thu chi cac khoantien , tam ng , tra lng. Cuoi thang tap hp chng t lapbao cao .

2.2.1.2.Hnh thc cong ty ap dung:

a. ac iem ke toan tai cong ty

- Cong ty ap dung nien o ke toan bat au t ngay 01thang 01 va ket thuc vao ngay 31 thang12 hang nam.- n v tien s dung trong ke toan la ong Viet

Nam( VND).- Cong ty ap dung he thong ke toan Viet Nam ban hanh

kem theo quyet nh so 15/2006/Q- BTC ngay 20/03/2006 cuabo tai chnh.

- Hnh thc ke toan ap dung : chng t ghi so, ke toantren may vi tnh.

Ke toan

Thu quy Tien lng

Ke toan tonghp, hanh chnh

Ke toan giathanh, vat


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b. Cac loai chng t , so sach s dung :

Chng t s dung:Phieu thu, phieu chi, hoa n, giay lnh tien mat, bang

cham cong, bang thanh toan lng, cac chng t khac colien quan . . . .

So sach s dung:Cac chng t ghi so, so chi tiet, bang tong hp chi tiet,so cai, so quy tien mat, so tien gi ngan hang, so angky chng t ghi so, cap nhap so lieu tren may vi tnh.

Phng phap hang ton kho: Nhap trc Xuat trc Phng phap hach toan: Kiem ke nh ky Phng phap tnh thue: GTGT khau tr.

c. Nhan xet :

Nhn chung he thong chng t to chc hp phap, hp le,tuan thu cac nguyen tac ve che o chng t.

2.2.1.3. Vai net ve tnh hnh ke toan may tai congty .

May

Bangtong hp

Chng t ghiso

So hoacthe ke

Bang

tong hpSo Cai

Bang can oi so

BAO CAO TAICHNH

So angky

chng t

So

Chng tgoc


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S o 8: S O QUY TRNH HACH TOAN TRENMAY

Ghi chu:

: Ghi hang thang hoac nh ky: Quan he oi chieu: Ghi cuoi thang

2.2.1.4. Thuyet minh s o:

Hang ngay ke toan vien phu trach tng phan hanh canc vao chng t goc a kiem tra nhap vao may va lapcac chng t ghi so. oi vi nhng nghiep vu kinh te phatsinh thng xuyen, chng t goc sau khi c kiem tra, cghi vao bang tong hp chng t goc. Cuoi thang hoac nh

ky can c vao cac chng t goc e lap cac chng t ghiso.Chng t ghi so sau khi c lap xong c chuyen ti ketoan trng ky duyet roi chuyen cho bo phan ke toan tonghp vi ay u chng t goc kem theo.Bo phan nay ghi soang ky chng t ghi so va ghi vao so cai.

Cuoi thang khoa so tm ra tong so tien cua cac nghiepvu kinh te phat sinh trong thang tren so ang ky chng tghi so va tong so phat sinh n, tong so phat sinh co cuatng tai khoan tren so cai. Tiep o can c vao so cai lapbang can oi so phat sinh cua cac tai khoan tong hp.

Tong so phat sinh n va tong so phat sinh co cua tatca cac tai khoan tong hp tren bang can oi so phat sinhphai khp vi nhau va khp vi tong so tien cua so angky chng t ghi so.

Tong so d n va tong so d co cua cac tai khoantren bang can oi so phat sinh phai khp nhau va so d taikhoan tren bang can oi so phat sinh phai khp vi so dcua tai khoan tng ng tren bang tong hp chi tiet cuaphan ke toan chi tiet. Sau khi kiem tra oi chieu khp vi solieu tren. Bang can oi so phat sinh c s dung e lap

bang can oi ke toan va cac bao bieu ke toan khac.oi vi tai khoan co m so hoach the ke toan chi tietth chng t goc sau khi s dung e lap chng t ghi so vaghi vao cac so ke toan tong hp, c chuyen len cac bophan ke toan chi tiet co lien quan e lam can c ghi vaocac so hoach the chi tiet theo yeu cau cua tng tai khoan.Cuoi thang cong cac so hoac the chi tiet lap cac bangtong hp chi tiet theo tng tai khoan tong hp e oi chieuvi so cai thong qua bang can oi so phat sinh.


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Cac bang tong hp chi tiet, sau khi kiem tra oi chieucac so lieu cung vi bang can oi so phat sinh c dunglam can c e lap bao cao tai chnh.

2.4. KE TOAN VON TIEN MAT:

2.4.1. Ke toan von bang tien mat tang do.

2.4.1.1. Thu n khach hang:a. Chng t s dung- Chng t s dung gom: Hp ong kinh te, hoa n ban

hang, phieu thu, giay nop tien+ Hp ong kinh te: gom 4 bang , pha cong ty gi 2

bang, hp ong nay do pha cong ty lap, phai co cha kycua 2 ben va ay u noi dung e qua trnh mua ban tienhanh de dang va thuan li hn.

+ Hoa n ban hang: do phong vat t lap, gom 3 lien,lien 1 e lu, lien 2 giao cho khach hang va lien con lai dung

e thanh toan. Phong vat t se chuyen lien 3 cho phong ketoan(ke toan vat t va ke toan thanh toan) e theo doi, ketoan se can c lu vao may theo doi so chi tiet va so caitai khoan co lien quan.

+ Phieu thu: gom 3 lien, do cong ty ap dunh hnh thc ketoan may nen khi tien hanh thu tien, ke toan thanh toan chin 2 lien: 1 lien giao cho ngi nop tien, 1 lien e luan chuyennoi bo. Phieu thu phai co au u ch ky cua ke toantrng, thu trng n v, ke toan thanh toan, thu quy vangi nop tien. Sau khi thu quy can c vao phieu thu e thu

tien, ghi vao so quy th se giao phieu thu lai cho ke toan thanhtoan e theo doi so chi tiet va so cai.+ Giay nop tien: gom 1 t do ngi nop tien lap, ghi

ung so tien phai nop tren hoa n va noi dung nop.b. Tai khoan s dungTai khoan 111 Tien mat

1111 Tien mat VNTai khoan 131 Phai thu khach hang.c. Quy trnh luan chuyen chng t

Sochi tiet: 1111, 131Hp ong kinh te, hoa n ban hang Phieu thu Ke toan

So cai: 1111,131

1: Can c vao hp ong kinh te, hoa n ban hang va giaynop tien, ke toan thanh toan lap phieu thu, ky trnh len ketoan trng va giam oc ky. Sau o chuyen cho thu quy vathu quy can c vao phieu e thu tien.


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2: Sau khi thu quy thu tien, nhap quy tien mat, theo doi soquy. Cuoi ngay thu quy se chuyen giao toan bo phieu thucho ke toan thanh toan e tap hp lai theo doi so chi tiet vaso cai.

d. nh khoanCan c vao CTGS so 10/03 ngay 30/9/2006 ta nh khoan

nghiep vu kinh te phat sinh.N TK 1111 93.865.470Co TK 131 93.865.470

e. S o ch T

131 1111

Thu n khach hang93. 865. 470

f. So sach minh hoa

HOA N Mau so:01 GTKT-3LL

GIA TR GIA TANGUS/2006N

Lien3: Noi bo0084813

Ngay 05 thang 09 nam 2006

n v ban hang: Cong ty QL va SC ng bo KhanhHoa

a ch: 01 Phan Boi ChauSo Tai khoan: 7301.0101Hien thoai: 058.815.672 - MST: 4200237853Ho ten ngi mua hang: Nguyen T.Thuy DungTen n v: Cong ty TNHH Xay dng Kien MySo tai khoan:Hnh thc thanh toan: Tien mat MS: 4200521938

STT

Ten hang hoa,dch vu

nv

tnh

Solng

n gia Thanhtien

A B C 1 2 3=1x20102

a 2x4a 3x8

M3

M35239

71.429112.787

3.714.3084.398.692

Cong tien hang:8.113.000 Thue suat GTGT: 5% Tien thue GTGT:427.000

Tong cong tien thanh toan:8.540.000So tien viet bang ch: Tam trieu nam tram bon mingan ong

Ngi mua hang Ngi ban hang


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Khu Quan Ly ng Bo 5Cong Ty Quan Ly Va Sa Cha ng Bo Khanh Hoa

GIAY NOP TIEN

Ho va ten ngi nop tien: Nguyen Th Thuy Dunga ch (n v): Cong ty TNHH xay dng Kien MyLy do nop tien: Tra tien mua a 2x4, a 3x8So tien nop: 8.540.000 VN , Bang ch: Tam trieu

nam tram bon mi ngan ong.

Nha Trang, ngay 05 thang 09nam 2006

Ngi nop tien

Nguyen Th Thuy

Dung

n v: Cong ty QL va SC ng bo KHMau so: 01-TTa ch: 01 Phan Boi Chau TP. Nha Trang Banhanh theo Q soMau so thue: 4200237853 1141TC/Q/CKT ngay

1/11/1995 cua Bo Tai Chnh

PHIEU THUSo CT: 578

Ngay 5 thang 09 nam 2006TK ghi n: 1111

TK ghico: 131 8.540.000

Ngi nop tien: Nguyen Th Thuy Dunga ch: Phong KHVTVe khoan: Nop tien ban a 2x4, a 3x8So tien: 8.540.000 VNBang ch: Tam trieu nam tram bon mi ngan ongKem theo: ..chng t goca nhan u so tien (viet bang ch): Tam trieu nam tram

bon mi ngan ong


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2.4.1.2. Thu do tam ng:a. Chng t s dung

- Chng t s dung gom: Giay e ngh tam ng, Phieuchi.+ Giay e ngh tam ng: Gom 1 t do ngi tam ng

lap, tren giay nay ngi xin tam ng phai ghi ay u ly dotam ng, sau o trnh cho ke toan trng xet duyet. Khi ketoan trng ong y va ky duyet, ke toan thanh toan selap phieu chi, chuyen cho thu quy tien hanh thu tien.

+ Phieu chi: gom 2 lien, do ke toan thanh toan lap. Vcong ty ap dung hnh thc ke toan may nen ke toan thanhtoan ch can in ra 1 lien cho thu quy e lam can c thu

tien, ong thi e theo doi so chi tiet va so cai tai khoanlien quan.b. Tai khoan s dungTai khoan 111 Tien mat

1111 Tien mat VNTai khoan 141 Tam ng

1411 Tam ng lng1413 Tam ng thi cong cong trnh

1418 Tam ng khac14181 Tam ng quy tng tr

14182Tam ng khacc. Quy trnh luan chuyen chng t

So chitiet: 1111, 141Giay e ngh tam ng + Phieu chi Phieu thu Ke toan

So cai 1111,141


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1: Khi ngi tam ng muon hoan tra lai so tien hoan ng thphai viet giay nop tien ghi ro noi dung tra tam ng theophieu chi a tam ng, sau o nop cho ke toan thanh toan. Ketoan thanh toan sau khi kiem tra lap phieu thu chuyen cho thuquy thu tien.2: Thu quy khi thu tien, nhap quy tien mat, ghi vao so quy.

Va se chuyen cac chng t goc lai cho ke toan thanh toane theo doi so chi tiet va so cai tai khoand. nh khoanCan c vao CTGS so 10/03 ngay 30/9/2006 ta nh khoan

nghiep vu kinh te phat sinh.N TK 1111 315. 897.640

Co TK 1411 209.500.000Co TK 1413 50.000.000Co TK 14181 7.603.640Co TK 14182 48.794.000

e. S o ch T

1411 1111

Thu tam ng ln T9/2006209.500.000

1413

Thu T thi cong cong trnh50.000.000

14181 Thu T ca nhan t Quy T.Tr

7.603.640

14182

Thu tam ng khac T9/200648.794.000

f. So sach minh hoa

Khu Quan Ly ng Bo 5Mau so: 02-TMCong Ty QLva SC ng Bo Khanh Hoa

GIAY E NGH TAM NG

So: Toi ten la: Nguyen Nhamn v: Phong ky thuate ngh ong:Cho nhan so tien (viet bang ch): Bay trieu ong chan.Ly do s dung:i cong tac duyet ho s thiet keThi han thanh toan:15/10/2006

Nha Trang, ngay 30 thang 09nam 2006 Giam oc Ke toan trngNgi xin tam ng


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2.4.1.3. Rut tien gi ngan hang nhap quy tienmat:a. Chng t s dung- Chng t s dung: Sec, Giay nop tien, phieu thu+ Sec: Do ke toan thanh toan lap, sau o trnh cho ke

toan trng va giam oc ky duyet. Ch ky cua ke toantrng va giam oc phai ung vi ch ky a ang ky taingan hang.

b. Tai khoan s dung

n v: Cong ty QL va SC ng bo KHMau so: 02-TTa ch: 01 Phan Boi Chau TP. Nha Trang Ban

hanh theo Q soMau so thue: 4200237853 1141TC/Q/CKT ngay

1/11/1995 cua Bo Tai Chnh

PHIEU CHISo CT: 1011

Ngay 30 thang 09 nam 2006TK ghi co: 1111

TK ghi n:14102 7.000.000

Ngi nhan tien: Nguyen Nhama ch: Phong KHVTVe khoan: Tam ng i cong tacSo tien: 7.000.000 VNBang ch: Bay trieu ong chanKem theo: 1..chng t goca nhan u so tien (viet bang ch): Bay trieu ong chan

Ngay 30 thang 09 nam


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Tai khoan 111 Tien mat1111 Tien mat VN

Tai khoan 112 Tien gi ngan hang1121 Tien VN gi ngan hang

1121KH Tien gi Ngan hang au tc. Quy trnh luan chuyen chng t

So chi tiet: 1111,1121KHSec Ngan hang Phieu thu Ke toan

So cai TK: 111,1121KH

1: Ke toan thanh toan sau khi trnh t sec cho ke toan trng

va giam oc ky, sau o em t sec en ngan hang au tva phat trien e rut tien.2: Ngan hang sau khi oi chieu so d tai khoan cua cong tytai ngan hang va tnh hp le cua t sec, neu hp le nganhang se tien hanh chi tien. Thu quy can c vao so tienn v phat hanh sec rut tien mat viet giay nop tien, ongthi ke toan thanh toan lap phieu thu can c vao giay noptien chuyen cho thu quy e nhap quy.


nghiep vu kinh te phat sinh.N TK 1111 50.000.000Co TK 1121KH 50.000.000

e. S o ch T

1121KH 1111

Rut tien GNH nhap quy50.000.0000

2.4.1.4. Thu cac khoan phai thu khac (5% BHXH, 1%BHYT):

a. Chng t s dung- Chng t s dung: Bang tong hp cac khoan phai thu,

phieu thu


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+ Bang tong hp cac khoan phai thu: gom 1 bang do ketoan tien lng lap lam can c e thu tien hoac khau trvao lng cua can bo cong nhan vien.

b. Tai khoan s dungTai khoan 111 Tien mat

1111 Tien mat VN

Tai khoan 138 Phai thu khac1381 Tai san thieu ch x ly1381.2 Phai thu 5% BHXH1381.3 Phai thu 1% BHYT

c. Quy trnh luan chuyen chng t

So CT:

1111,13812,13813Bang tong hp cac khoan phai thu Phieu thu Ke toanSo cai:

1111,13812,13813

1: Can c vao bang tong hp cac khoan phai thu trnh cho ketoan trng ky, sau o ke toan thanh toan se lap phieuchuyen cho thu quy lam can c thu tien .2: Thu quy thu tien, nhap quy, ghi vao so quy, sau ochuyen toan bo chng t goc cho ke toan thanh toan theo

doi so chi tiet va so cai tai khoan 1111, 1381.2, 1381.3. encuoi thang, ke toan thanh toan se trnh phieu thu cho ke toantrng va giam oc ky. d. nh khoan

Can c vao CTGS so 10/03 ngay 30/9/2006 ta nh khoannghiep vu kinh te phat sinh.

N TK 1111 9.501.471Co TK 1381.2 4.367.685Co TK 1381.3 5.133.786

e. S o ch T

1381.2 1111

Thu 5% BHXH cua CBCNV4.367.685

1381.3

Thu 1% BHYT cua CBCNV


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5.133.786

f. So sach minh hoa

BANG TONG HP CAC KHOAN PHAI THU(Trong tien lng thang 8/2006)

ST

T

n v Quan

so

Heso

lng

Ky 1thang

8/2006

Tamng

canhan

5%BHXH

1%BHYT

Cong

12

34

C quanBao ve

Hat VanNinh 1Hat VanNinh 2

317

34

86,5811,22

6,666,86

8.400.0001.200.000

400.000500.000

3.680.000510.000

906.99117.810

69.93091140

1.101.030141.372

83.916109.368

Cong 188 408,

29

34.500.

000

8.543.6

40

4.267.

620

5.133.7

86


Tong hp thu

2.4.1.5. Thu do vt nh mc cua cong ty (ien, nc,ien thoai):

a. Chng t s dung

- Chng t s dung: Hoa n GTGT, phieu thu, bien bangiao khoan+ Bien ban giao khoan: c thong qua cuoc hop ban

giam oc, han mc s dung cua tng hat, oi, phong ban,ca nhan do giam oc quyet nh



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1111 Tien mat VNTai khoan 642 Chi ph quan ly doanh nghiep


So CT: 1111,642Hoa n GTGT Bien ban giao khoan Phieu thu Ke toan

So cai: 1111,642

1: Can c vao hoa n GTGT do ngi ban gi ti cho congty, ke toan thanh toan se kiem tra, oi chieu vi bien bangiao khoan.2: Neu co s chenh lech, ke toan thanh toan se tnh toan s

chenh lech va lap phieu thu trnh cho ke toan trng vagiam oc ky duyet, sau o chuyen cho thu quy thu tien.3: Thu quy sau khi thu tien, tien hanh nhap quy, theo doi soquy. Sau o chuyen phieu thu cho ke toan, thanh toan e theodoi so chi tiet va so cai tai khoan 1111, 642


nghiep vu kinh te phat sinh.N TK 1111 935.000

Co TK 642 935.000

e. S o ch T

642 1111

Chi vt nh mc935.000

2.4.1.6. Thu tien CBCNV nhap quy tng tr:a. Chng t s dung- Chng t s dung: Bang thanh toan cac khoan phai

thu, Phieu thub. Tai khoan s dungTai khoan 111 Tien mat

1111 Tien mat VNTai khoan 431 Quy khen thng phuc li

4313 Quy tng tr


43/75


- Trnh t luan chuyen: So CT:1111, 4313Bang thanh toan cac khoan phai thu Phieu thu Ke toan

So cai:

1111,43131: Can c vao bang thanh toan cac khoan phai thu c tnghat oi, ke toan thanh toan lap phieu thu, trnh cho ke toantrng va giam oc ky duyet, sau o chuyen cbho thu quythu tien CBCNV hoac khau tr vao lng.2: Sau khi thu quy a thanh toan, nhap quy, ghi vao so quy,ke toan thanh toan se tong hp lai cac chng t goc etheo doi so chi tiet va so cai tai khoan 1111, 4313


nghiep vu kinh te phat sinh.N TK 1111 3.570.000Co TK 4313 3.570.000

e. S o ch T

4313 1111

Thu tien nhap quy tng tr3.570.000

f. So sach minh hoa

BANG THANH TOAN CAC KHOAN PHAI THU(Trong tien lng thang 8/2006)

STT

Ho vaten

Soso

Bao

hiem

Hesoln

g

Tamng

ky 1

5%BHX

H

QuyT.Tr4/200

6

Unghobao

lut

Cong

12

141

Vo T.ThamTran QuocHng

Le Th HoaNguyen V.

41960..41010

40100

3,531,58

1,551,4

500.000300.000

300.000300.000

37.06516.590

16.27

30.00030.000

30.00030.000

28.51212.762

12.51911.308

595.577359.352

358.794356.008


44/75

5 Dung 41100

514.700

Cong 96,09

17.600.000

994.455

1.740.000

776.105

21.11060


Tong hp thu

2.4.1.7. Vay ngan han ngan hang nhap quy tien mat:a. Chng t s dungChng t s dung: Bang ke chng t, giay e mgh vay

von hp ong tn dung ngan han, phieu thu, giay lnh tienmat.

+ Bang ke chng t, giay e mgh vay von, hp ong tndung ngan han: Moi chng t gom 3 bang, ngan hang gi 2bang, cong ty gi 1 bang va lu tai phong ke toan. Cacchng t nay phai co au u noi dung va ch ky cuagiam oc va ke toan trng e lam thu tuc xin vay von.

+ Giay lnh tien mat: gom 2 bang, ngan hang gi 1bang, cong ty gi 1 bang va lu tai phong ke toan. Giay lnhtien mat do ke toan thanh toan lap.


1111 Tien mat VNTai khoan 311 Vay ngan han

311KH Vay ngan han ngan hang au t.c. Quy trnh luan chuyen chng t

- Trnh t luan chuyenBang ke chng tGiay e ngh tam ng Ngan hangGiay lnh tienmatPhieu thuHp ong tn dung ngan han

Ke toan

So CT Socai

1111, 311KH 1111,311KH


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1: Can c vao thu tuc vay von: bang ke chng t, giay engh tam ng, hp ong tn dung ngan han, ke toan thanhtoan em cac chng t en ngan hang e lam thu tuc xinvay von.2: Sau khi ngan hang chap nhan cho vay von, thu quy nhantien em ve cong ty. ong thi ke toan thanh toan lap giay

lnh tien mat e lnh tien mat ve cong ty. Giay lnh tienmat phai co ay u ch ky cua ke toan trng va giamoc va a cho ngan hang ky duyet.3: Can c vao giay lnh tien mat, ke toan thanh toan lapphieu thu e thu quy tien hanh nhap quy tien mat va theodoi so quy.4: Cuoi ngay ke toan thanh toan tap hp toan bo chng tgoc e theo doi so caiva so chi tiet tai khoan 1111, 311KH.

d. nh khoanCan c vao phieu thu so 302/T, 303/T, 303/T, 305/T, ta

nh khoan nghiep vu kinh te phat sinh.N TK 1111 1.408.000.000Co TK 311KH 1.408.000.000

e. S o ch T

311KH 1111

Van ngan han nhap quy TM1.408.000.000

f. So sach minh hoa:

GIAY E NGH VAY VON

Knh gi: Ngan hang au t va phat trien CN Khanh HoaTen khach hang vay von: Cong ty QL va SC ng bo

Khanh Hoaa ch: 01 Phan Boi Chau - Nha Trangien thoai: 822091 Fax: 822091So TK: 7301.0101H tai Ngan hang au t va phat

trien CN Khanh HoaHo va ten ngi ai dien vay von: Trng Thanh Vien, Chc

vu: Giam oc1. e ngh chi nhan Ngan hang au t va phat trien Khanh

Hoa cho chung toi vay so tien la: 1.408.000.000 ong (Bang ch:Mot t bon tram linh tam trieu ong chan.)

. . . . . . . . . . . . . .2. Hnh thc am bao ngha vu hoan tra tien vay:

. . . . . . . . . . . . . .3. Ho s kem theo: Giay lnh tien mat, Chng t hoa n.

Nha Trang, ngay 11 thang 9 nam2006

ai dien khah hang vay

von (Ho, ten, chc vu, ky ten,


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1/

Khu Quan Ly ng Bo V CONG HOA XA HOICHU NGHA VIET NAMCong ty QL&SC ng bo oc lap Tdo Hanh phuc

Khanh Hoa

BANG KE RUT VON So CT03.0345

(Nhan n vay)

Ben vay: Cong ty QL va SC ng bo Khanh HoaTheo hp ong tn dung so 01/2006/HTD ngay 1/9/2006e ngh Ngan hang au t va phat trien CN Khanh Hoa cho

chung toi rut so tien vay la 1.408.000.000 ongBang ch: Mot t bon tram linh tam trieu ong chan.So tien vay luy ke rut theo HTD tren la: 1.408.000.000

ong (Bang ch: Mot t bon tram linh tam trieu ong chan.)So hieu TK tien vay: 10090101Ae thanh toan theo noi dung di ay

STT

NOI DUNG SO HIEUCHNG

T

SO TIEN

12

89

Thue nhan congMua vat t

Mua xi mangMua a

UNC:01/TVUNC:02/TV

UNC:03/TVUNC:04/TV

549.452.0064.250.148

129.454.54548.481.000

Tong cong 1.408.000.000

Tai lieu lien quan:UNC, giay lnh tien mat.NhaTrang, ngay 30/9/2006

Ke toan trng Ben vay(Ky) Giam oc

(Ky, ho ten, ong dau)PHAN DUYET CUA NGAN HANG(Tien vay ngan hang duyet c coi la phan ben vay nhan n

vay chnh thc cua moi lan rut von)ong y e ben vay c rut von e thanh toan theo bang

ke vi tong so tien la1.408.000.000 (Mot t bon tram linh tam trieu ong chan)

Thi han vay: 10 thang Lai suat: 0,75%/thangCan bo tn dung Trng phong tn dung Giam

oc

(Ky) (Ky) (Ky)


47/75

2.5.1. Ke toan von bang tien mat giam do. 2.5.1.1. Chi tra lng, tien an ca cho CB CNV:

a. Chng t s dung

- Chng t s dung: bang thanh toan tien lng can boCNV, bang tong hp thanh toan tien an gia ca.+ Bang thanh toan tien lng can bo CNV: gom 1 bang do

ke toan tien lng lap e can c thanh toan lng can boCNV. Cuoi thanh ke toan thanh toan trnh cho ke toan trngva giam oc ky duyet.

+ Bang tong hp thanh toan tien an gia ca: gom 1bang do ke toan tien lng lap, can c vao bang chamcong do phong to chc chuyen sang cuoi thanh ke toan tienlng tnh toan, so tien an ca sau o trnh cho ke toan trng

va giam oc ky.


1111 Tien mat VNTai khoan 334 Phai tra CNV

241 Xay dng c ban d dang2411 Xay dng c ban d dang mua sam TSC2412 Xay dng c ban d dang336 Phai tra noi bo

3368 Phai tra noi bo khac623 Chi ph may thi cong6232 Chi ph may thi cong chung642 Chi ph QLDN


Bang thanh toan tien lng can bo CNV So CT:1111


48/75

Phieu chiKe toan2411Bang tong hp thanh toan tien an gia ca So Cai:334

6232

6421: Can c vao bang tong hp thanh toan tien lng va bangtong hp thanh toan tien an gia ca do ke toan tien lnglap, chuyen cho ke toan thanh toan e lap phieu chi, trnh choke toan trng va giam oc ky, sau o chuyen cho thu quychi tien.2: Thu quy sau khi chi tien se theo doi so quy, sau o chuyenphieu chi cho ke toan thanh toan e theo doi so chi tiet vaso cai tai khoan: 1111, 2411, 2412, 334, 6232, 642

d. nh khoan

Can c vao CTGS so 10/03 ngay 30/9/2006 ta nh khoannghiep vu kinh te phat sinh.+ N TK 334 263.463.873

Co TK 1111 263.463.873+ N TK 2411 363.000

N TK 2412 156.000N TK 3368 3.000.000N TK 6232 9.574.757N TK 642 38.270.042

Co TK 1111 51.363.799

e. S o ch T

1111 334

Chi tra lng CBCN263.463.873

1111 2411303.000

2412

156.000

Chi tien an ca 336851.363.199 3.000.000


49/75

6232 9.574.757

642

38.270.042

2.5.1.2. Chi ph quan ly doanh nghiep (van phongpham, tiep khach, ho s d thau)

a. Chng t s dung

- Chng t s dung: Hoa n ban hang, Phieu chi+ Hoa n ban hang: Do ngi ban lap, gom 3 lien,ngi ban giao lien 2 cho cong ty, ke toan thanh toan nhanc hoa n ban hang se viet phieu chi trnh cho ke toantrng va giam oc ky duyet sau o chuyen cho thu quy chitien.


1111 Tien mat VNTai khoan 642 Chi ph QLDN


So chi tiet: 1111, 642Hoa n ban hang Phieu chi Ke toan

So cai: 1111, 642

1: Khi ngi ban giao hoa n ban hang, ke toan nhan choa n se tien hanh tnh toan, kiem tra va lap phieu chi. Sauo trnh len ke trng ky duyet va chuyen cho thu quy tienhanh chi tien.

2: Sau khi thu quy chi tien, theo doi so quy se chuyen phieuchi lai cho ke toan thanh toan e ke toan thanh toan tap hpchng t goc, theo doi so chi tiet va so cai tai khoan 1111,642


nghiep vu kinh te phat sinh.+ N TK 642 42.747.986


50/75

Co TK 1111 42.747.986

e. S o ch T

1111 642

Chi ph QLDN thang 9/200642.747.986

2.5.1.3. Chi tam ng (lng, thi cong cong trnh, tamng ca nhan . . )

a. Chng t s dung- Chng t s dung: Giay e ngh tam ng, Phieu chib. Tai khoan s dungTai khoan 111 Tien mat

1111 Tien mat VNTai khoan141 Tam ng1411 Tam ng lng1413 Tam ng thi cong1418 Tam ng khac1418.1 Tam ng quy tng tr1418.2 Tam ng khac

c. Quy trnh luan chuyen chng tSo chi tiet: 1111,

1411, 1413

Giay e ngh tam ng Phieu chi Ke toan 1418.1, 1418.2So cai:

1: Can c vao giay e ngh tam ng do nguon tam ng trnhcho ke toan trng xet duyet. Sau o chuyen cho ke toanthanh toan lap phieu chi, ke toan thanh toan phai trnh phieuchi cho ke toan trng va giam oc ky duyet, sau o chuyencho thu quy chi tien.2: Thu quy sau khi chi tien, theo doi so quy mi chuyen phieuchi lai cho ke toan thanh toan theo doi so chi tiet va so cai

tai khoan 1111, 1411, 1418.1, 1418.2d. nh khoanCan c vao CTGS so 10/03 ngay 30/9/2006 ta nh khoan

nghiep vu kinh te phat sinh.N TK 1411 99.700.00N TK 1413 487.700.00N TK 1418.1 38.120.000N TK 1418.2 44.460.000

Co TK 1111 669.980.000


51/75

e. S o ch T

1111 141199.700.000

1413

487.700.000

Chi tien an ca 14181669.980.000 38.700.00

14182

44.460.000

2.5.1.4. Chi ph khac:a. Chng t s dung- Chng t s dung: Hp ong kinh te, hoa n ban

hang, phieu chi


1111 Tien mat VN

Tai khoan 331 Phai tra ngi ban621 Chi ph NVL trc tiep622 Chi ph NC trc tiep623 Chi ph may thi cong627 Chi ph san xuat chung.


Hp ong kinh te So chi tiet1111, 331, 621


52/75

Phieu chi Ke toan 622,623, 627Hoa n ban hang So cai

1: Can c vao hp ong kinh te, khi en thi han thanh toan,ke toan thanh toan vao hoa n ban hang e lap phieu chi,

sau o trnh cho ke toan trng va giam oc ky duyet. Cuoicung chuyen cho thu quy chi tien.2: Thu quy sau khi chi tien, theo doi so quy va chuyen chophieu chi lai cho ke toan thanh toan e tong hp chng tgoc e theo doi so chi tiet va so cai tai khoan: 1111, 331,621, 622, 623, 627.


nghiep vu kinh te phat sinh.N TK 331 484.715.430

N TK 622 11.966.627N TK 623 1.256.984N TK 627 26.016.363

Co TK 1111 523.955.404

e. S o ch T

1111 331(Phai tra ngi ban) 484.715.430

622

(CP thue nhan cong TT) 11.966.627

623 (Chi ph may thi cong) 1.256.084

627

(Chi ph SXChung)26.016.633

2.5.2. So sach minh hoa:


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CHNG T GHI SOThang 09 nam 2006

So CTGS: 06/01 (VT: ong)

Trch yeuTai khoan

ghiSo Tien

N CoTien mat VN 111Thu n khach hang 131 93.865.470

Thu do tam ng 141 315.897.640Rut TGNH nhap quy tien

mat

1121 50.000.000

Thu cac khoan 5% BHXH, 1%

BHYT

138 9.501.471

Thu do vt nh mc (ien,

nc . . .)

642 935.000

Thu tien CBCNV nhap quy

tng tr

4313 3.570.000

Vay ngan han NH nhap quy 311K

H

1.408.000.0

00Cong 1.881.79.5

81

Ngay 30 thang09 nam

2006

Ke toan ghi so Ke toan trng Thu

trng n v(Ky, ho ten) (Ky, ho ten) (Ky,

ho ten)


54/75

CHNG T GHI SOThang 09 nam 2006

So CTGS: 06/02

(VT: ong)

Trch yeuTai khoan

ghi

So Tien

N CoTien mat VN 111Chi tra lng 334 263.468.873Xay dng c ban d dang 241 519.000Phai tra noi bo 3368 3.000.000Chi ph quan ly doanh nghiep 642 81.018.028Tam ng lng 141 669.980.000Phai tra ngi ban 331 484.715.430

Chi ph nhan cong trc tiep 622 11.966.627Chi ph may thi cong 623 10.831.741Chi ph san xuat cung 627 26.016.363Tien gi NG au t 1121N

N

6.209.850.5

70Cong 7.761.366.

632

Ngay 30 thang09 nam

2006Ke toan ghi so Ke toan trng Thu

trng n v

(Ky, ho ten) (Ky, ho ten) (Ky, ho

ten)


55/75

SO CHI TIET TK 1111T ngay 1/09/2006 en ngay 30/09/2006

vt: ongVN

So chngt

Dien giai TK

Phat sinh

So Ngay

N Co

So d au ky 120.163.313

PT578 5/09 Thu n khach hang 131 93.865.470PC996 5/09 Chi tra lng 334 263.463.87

3Chi tra lng, tienan ca cho can boCNV

2411 363.000

2412 156.0003368 3.000.0006232 9.574.757

642 38.270.042PT579 6/09 Thu quy tng tr 4313 3.570.000PT590 7/09 Vay ngan han NH

nhap quy311KH 1.408.000.

000PT621 12/0

9Thu do tam ng 1411 209.500.00

01413 50.000.0001418.1

7.603.640

1418.

2

48.794.000

PT622 12/09

Rut TGNH nhap quytien mat

1121KH

50.000.000

PT634 16/09

Thu cac khoan (5%BHXH, 1% BHYT)

1318.2

4.367.685

1318.3

5.133.786

PC101 25/0 Chi ph QLDN (VPP, 642 42.747.986


56/75

1 9 tiep khach)PC1012

30/09

Chi tam ng lng, thicong cong trnh, tamng ca nhan

1411 99.700.000

1413 487.700.000

1418.1

38.120.000

1418.2

44.460.000

Tong cong 1.877.264.581

1.031.125.658

D n cuoi ky 966.302.236

Ngay 30 thang 9 nam2006

Ngi ghi so(ky, ho ten)

SO QUY

Tai 1111: Tien mat

VT: ong

Chng

t

CTGS

Dien giai TK

So tien

Nga

y

So

CT

Nga

y

S

o

C

T

N Co


57/75

Ngi lap bieu Ke toan

trng

(Ky, ho ten) (Ky, ho ten)

2.5. KE TOAN VON TIEN GI NGAN HANG:

2.5.1. Ke toan von bang tien gi ngan hang tang

do: 2.5.1.1. Thu n khach hang:

a. Chng t s dung- Chng t s dung: Hp ong kinh te, hoa n ban

hang, lenh chuyen co+ Lenh chuyen co: do ngan hang n v cua cong ty lap

(NH au t va phat trien Khanh Hoa) gom co 2 lien: 1 lien dongan hang gi, 1 lien do cong ty gi va lien nay c coi lagiay bao co.

b. Tai khoan s dung

Tai khoan 1121 Tien gi ngan hang1121NN Tien gi ngan hang au t KhanhHoa

Tai khoan 131 Phai thu khach hang.b. Quy trnh luan chuyen chng t

Hp ong kinh te So chi tiet: 1121NN,131

Lenh chuyen co ke toan

Hoa n ban hang So cai:1121NN, 131

1: Can c vao thi han thanh toan c ghi tren hp ong kinhte va so tien cua ngi ban gi cho cong ty, ke toan thanhtoan yeu cau ngan hang ai dien cho cong ty thu ho so tienma ngi mua can tra. Sau khi thu tien xong ngan hang segi cho cong ty lenh chuyen co, c coi nh la giay bao co.


58/75

2: Ke toan thanh toan sau khi nhan c lenh chuyen co elam can c e theo doi so chi tiet va so cai tai khoan:1121NN, 131

d. nh khoanCan c vao lenh chuyen co so 21/BT ngay 30/9/2006 ta

nh khoan nghiep vu kinh te phat sinh.N TK 1121NN 6.209.850.570Co TK 131 6.209.850.570

e. S o ch T

131 1121NN

Thu n khach hang bang TGNH6.209.850.570


2.5.1.2. Thu lai tien gi va tien bao hanh:a. Chng t s dung

LENH CHUYEN COSo lenh EPOOO27817 Ngay

lap:23/9/2006 SBT:28

Ky hieu chng t va noi dung loai nghiep vu 30 lenh chuyen co 101 CT cho cac TCKT

Ngan hang thanh vien gi lenh: NH Cong Thng tnh KHMa NH: 56204051Ngan hang thanh vien nhan lenh: NH TPT tnh KHMa NH: 56202010

Ngi tra/ chuyen tien: Cong ty QL va SC ng bo Khanh Hoaia ch/ So CMND: .Tai khoan: 431101.000068 Tai: 56204051 NH Cong Thng tnh

KHNgi thu hng: Cong ty QL va SC ng bo Khanh Hoaia ch/ So CMND: .Tai khoan: 1009.0101A Tai: 56202010 NH TPT tnh KHMa so thue:Muc luc ngan sach:Noi dung: Tra n vay bang ke rut von 03.0045.01. Vay ngay

21/10/2004So tien: 500.000.000 VNBang ch: Nam tram trieu ong chan.Truyen i luc gi phut Nhan luc 15 gi 59 phut NHCT

Nguyen T.Thu Ha


59/75

- Chng t s dung: Phieu chuyen khoan: do Ngan hangau t va phat trien Khanh Hoa lap gom 1 lien nham thongbao cho cong ty biet la so tien a c gi vao trong congty.

b. Tai khoan s dungTai khoan 112 Tien gi ngan hang

11211121NN Tien gi ngan hang au t KhanhHoa

Tai khoan 642 Chi ph QLDNc. Quy trnh luan chuyen chng t

So chi tiet TK: 1121NN, 642Phieu chuyen khoan Ke toan

So Cai TK: 1121NN, 642

1: Cuoi thang ke toan thanh toan yeu cau Ngan hang t vaphat trien Khanh Hoa tra lai tien gi va tien bao hanh.Ngan hang can c vao so d tai khoan cua cong ty va tnhtoan so lai can phai tra va chuyen phieu chuyen khoan chocong ty e thong bao cho cong ty biet tien a a vao taikhoan cua cong ty. Ke toan thanh toan se da vao so theodoi TGNH e tnh toan, oi chieu vi phieu chuyen khoan. Sauo theo doi so chi tiet so cai tai khoan: 1121NN, 642.

d. nh khoanCan c vao vao phieu chuyen khoan ngay 14/9/2006 tanh khoan nghiep vu kinh te phat sinh.

N TK 1121NN 362.565Co TK 642 362.565

e. S o ch T

642 1121NN

Thu lai tien gi va bao hanh362.565


Ngan hang T va PT Khanh Hoa So: TTLNV:Ngay gia tr:

20/9/2006SO BT: L00077

PHIEU CHUYEN KHOANNgay 20/9/2006

STT Tai khoan Noi dung So tienN

Co

T301.0101H

T010.11001

Cong ty QL&SC ng boKH

Tien lai, tien bao hanh

58.700 VN

58.700 VN

So tien bang ch: Nam mi tam ngan bay tram ong.Trch yeu: Thu lai 000101 Cong ty QL&SC ng bo KH

Lap phieu Kiem soat Ke toan trngGiam oc


60/75

2.5.2. Ke toan von bang tien gi ngan hang giamdo: 2.5.2.1. Chi tra ngi ban, chi ph quan ly doanhnghiep (ien, nc), chi ph san xuat chung:

a. Chng t s dung:- Chng t s dung: Hp ong kinh te, hoa n ban

hang, uy nhiem chi+ Uy nhiem chi: gom 2 lien, 1 lien gi cho Ngan hangau t va phat trien Khanh Hoa e lam can c anh lenhchi tien ho cho cong ty, 1 lien do cong ty gi lu tai phong ketoan. Uy nhiem chi do ke toan thanh toan lap, c coi lagiay bao n e ke toan thanh toan theo doi so chi tiet vaso cai.

b. Tai khoan s dung Tai khoan 1121 Tien gi ngan hang

1121NN Tien gi ngan hang au t Khanh

Hoa Tai khoan 331 Phai tra ngi ban3311627 Chi ph san xuat chung6271 Chi ph SXC theo cong trnh642 Chi Quan ly doanh nghiep

d. Quy trnh luan chuyen chng t

Hp ong kinh te So chitiet 1121NN, 3311

Uy nhiem chi Ke toan6271, 642Hoa n ban hang So cai

1: Can c vao hp ong kinh te va hoa n ban hang, enhan thanh toan theo hp ong kinh te, ke toan thanh toan selap uy nhiem chi (2 lien) vi so tien bang so tien ghi trenhoa n trnh cho ke toan trng va giam oc ky duyet. Sau


61/75

o ke toan thanh toan chuyen ca 2 lien uy nhiem chi chongan hang e nh chi ho tien2: Ngan hang sau khi chi tien cho Ngan hang ai dien n vban so tien theo uy nhiem chi, Ngan hang au t va phattrien Khanh Hoa se giao 1 lien uy nhiem chi lai cho cong tynh 1 giay bao co e ke toan thanh toan theo doi so chi tet

va so cai tai khoan: 1121NN, 3311, 6271, 642d. nh khoanCan c vao UNC 128, 129 . . . 22/9/2006 ta nh khoan

nghiep vu kinh te phat sinh.N TK 3311 657.174.236N TK 642 31.382N TK 6271 2.794.305

Co TK 1121NN 659.999.923

e. S o ch T

1121NN 3311(Tra n ngi ban) 657.174.236

642

(Chi tra chi ph QLDN) 31.382

6271 (Chi ph SXC) 2.794.305

e. So sach minh hoa:

Ngan hang T va PT Khanh Hoa UY NHIEM CHISo: 128

Ngay 30/09/2006

So tien: 7.794.305 VNBang ch: Bay trieu bay tram chn mi bon ngan ba tram linh

nam ong. Ph trongPh NH

Noi dung: Chuyen tien ien SX aPh ngoain v ngi yeu cau: Cong ty QL va SC ng bo KH n v ngiyeu cau: ien lc Khanh HoaSo CMT: . So CMT:

.Ngay cap: Ni cap . Ngaycap: Ni cap So TK: 6011.0000000143 So TK:60110000005342 Tai NH: Ngan hang T va PT Khanh Hoa Tai NH: CN-au tva Ptrien Khanh Hoa

Phan danh cho NH


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2.5.2.2. Chi tra lai vay va cac dch vu chuyen tiencho ngan hang:

a. Chng t s dung:- Chng t s dung: Phieu chuyen khoan b. Tai khoan s dung

Tai khoan 1121 Tien gi ngan hang

1121NN Tien gi ngan hang au t KhanhHoaTai khoan 642 Chi Quan ly doanh nghiep


So chi tiet: 1121NN, 642Phieu chuyen khoan Ke toan

So cai: 1121NN, 642

Hang ngay Ngan hang can c vao cac lan chuyen tien va

so tien vay, tnh toan so tien can phai thu. Sau o lap phieuchuyen khoan gi cho cong ty ong thi tr tai khoan tiengi cua cong ty ung vi so tien cua phieu chuyen khoan,ke stoan thanh toan sau khi nhan phieu chuyen khoan lamcan c e theo doi so quy TGNH va so cai.

d. nh khoanCan c vao phieu chuyen khoan so LB00065 ngay

4/9/2006 ta nh khoan nghiep vu kinh te phat sinh.N TK 642 31.484

Co TK 1121NN 31.484

e. S o ch T

1121NN642

Chi tra lai vay va cac d.vu chuyen tien31.484


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2.5.2.3 Chi tra tien vay ngan han en han tra cho nganhang:

a. Chng t s dung:

- Chng t s dung: Hp ong tn dung vay von, giay engh vay von, Bang ke rut von, Phieu chuyen khoan. b. Tai khoan s dung

Tai khoan 1121 Tien gi ngan hang1121NN Tien gi ngan hang au t Khanh

HoaTai khoan 311 Vay ngan han

31113111KH


So chi tiet:1121NN

Khe c vay von Phieu chuyen khoan Ke toan3111KH

So cai:1: Can c vao ke c vay von cua ngan hang, ke toanthanh toan tnh ra so tien cua nhng khoan vay den han trava yeu cau ngan hang chi ho tien e tra n nhng khoan

vay nay. Ngan hang sau khi oi chieu so d tai khoan cuacong ty, neu hp ly se t onh rut tien t tai khoan cuacong ty. ong thi ngan hang se lap phieu chuyen khoancho cong ty e thong bao ngan hafngrust tien trong tai khoancua cong ty e tra n.2: Ke toan thanh toan sau khi nhan c phieu chuyen khoanse tap hp lao toan bo chng t goc e theo doi so chi tietva so cai tai khoan 1121NN, 3111KH

d. nh khoanCan c vao phieu chuyen khoan so LB00085, LB00086 ta

nh khoan nghiep vu kinh te phat sinh.N TK 3111KH 1.900.000.000Co TK 1121NN 1.900.000.000

e. S o ch T

1121NN3111KH


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Chi tra n cho ngan hang1.900.000.000

2.5.2.4 Tra cac khoan phai tra, phai nop khac

(20% BHXH, 3% BHYT):a. Chng t s dung:- Chng t s dung: Uy nhiem chi

b. Tai khoan s dung:

Tai khoan 1121 Tien gi ngan hang1121NN Tien gi ngan hang au t Khanh

Hoa

Tai khoan 338 Phai tra phai nop khac33831 20% BHXH33831VP 15% BHXH n v s dung nop VP

Cty33832VP 5% BHXH ngi lao ong nop VP

Cty3384 3% BHYT33841VP 2% BHYT n v s dung nop33842VP 1% BHYT ngi lao ong ong


So chi tiet: 1121NN, 3383.1VP,3383.2VPUy nhiem chi Ke toan 3384.1VP,3384.2VP So cai

Can c vao he so lng va cac khoan phu cap cuacan bo cong nhan vien, ke toan tien lng se tnh ra so tienBHXH phai ong. Ben canh o, can c vao danh sach can

bo cong nhan vien toan cong ty, ke toan tien lng cungtnh ra so tien BHYT can mua. Sau o ke toan thanh toan selay uy nhiem chi en ngan hang yeu cau ngan hang chi hotien cho n v Bao hiem xa hoi. Ngan hang sau khi chi xongtien se gi 1 lien uy nhem chi cho cong ty e ke toan thanhtoan theo doi so chi tiet va so cai lien quan

d. nh khoanCan c vao phieu chuyen khoan so LB00092, LB00093 ta

nh khoan nghiep vu kinh te phat sinh.


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N TK 33832VP 3.759.300N TK 33831VP 8.385.900N TK 33842VP 6.117.154N TK 33841VP 11.379.811

bao cao thuc tap(von bang tien)

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