Download - Ke Toan Von Bang Tien 2
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
Li m u
Vn bng tin l c s, l tin u tin cho mt doanh nghip hnhthnh v tn ti, l iu kin c bn doanh nghip hon thnh cng nh thchin qu trnh sn xut kinh doanh ca mnh. Trong iu kin hin nay phm vihot ng ca doanh nghip khng cn b gii hn trong nc m c mrng, tng cng hp tc vi nhiu nc trn th gii. Do , quy m v kt cuca vn bng tin rt ln v phc tp, vic s dng v qun l chng c nhhng ln n hiu qu sn xut kinh doanh ca doanh nghip.
Mt khc, k ton l cng c iu hnh qun l cc hot ng tnh tonkinh t v kim tra vic bo v ti sn, s dng tin vn nhm m bo quynch ng trong sn xut kinh doanh ca doanh nghip. Trong cng tc k tonca doanh nghip chia ra lm nhiu khu, nhiu phn hnh nhng gia chng cmi quan h hu c gn b to thnh mt h thng qun l thc s c hiu qucao. Thng tin k ton l nhng thng tin v tnh hai mt ca mi hin tng,mi qu trnh : Vn v ngun, tng v gim ... Mi thng tin thu c l kt quca qu trnh c tnh hai nm: thng tin v kim tra. Do , vic t chc hchton vn bng tin l nhm a ra nhng thng tin y nht, chnh xc nhtv thc trng v c cu ca vn bng tin, v cc ngun thu v s chi tiu cachng trong qu trnh kinh doanh nh qun l c th nm bt c nhngthng tin kinh t cn thit, a ra nhng quyt nh ti u nht v u t, chi
tiu trong tng lai nh th no. Bn cnh nhim v kim tra cc chng t, ssch v tnh hnh lu chuyn tin t, qua chng ta bit c hiu qu kinh tca n v mnh.
Thc t nc ta trong thi gian qua cho thy cc doanh nghip, cbit l doanh nghip nh nc, hiu qu s dng vn u t ni chung v vnbng tin ni ring cn rt thp , cha khai thc ht hiu qu v tim nng sdng chng trong nn kinh t th trng phc v sn xut kinh doanh, cngtc hch ton b bung lng ko di.
Xut pht t nhng vn trn v thng qua mt thi gian thc tp em
xin chn ti sau i su vo nghin cu v vit bo co: K ton vnbng tin ti cng ty TNHH 1 THNH VIN NGC SN TRANG Bo co gm ba phn:Phn I : L lun chung v cng tc k ton vn bng tin ti cc doanh
nghipPhn II : Thc trng cng tc k ton vn bng tin ti Cng ty TNHH 1
THNH VIN NGC SN TRANGChng III : Mt s phng php gp phn hon thin cng tc k ton
vn bng tin ti Cng ty TNHH 1 THNH VIN NGC SN
TRANG.
NGUYN TH TRANG LP: 1CNK11
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
Phn I:
L lun chungv cng tc k ton vn bng tin
ti cc doanh nghipI. ni dung vn bng tin v nhim v ca k ton:
1. Ni dung Vn Bng Tin:a. Khi nim:
Vn bng tin l mt b phn ca Ti Sn ngn hn, mt b phn quan trngca vn kinh doanh trong Doanh nghip c biu hin di hnh thi tin t.
Ti sn bng tin l loi ti sn c tnh lu ng cao nht trong doanh nghip,c dng p ng nhu cu thanh ton ca Doanh nghip thc hin vic muasm hoc chi ph phc v cho qu trnh kinh doanh ca Doanh nghip.b. Vai tr ca cng tc k ton vn bng tin.
tin hnh bt k mt qu trnh sn xut kinh doanh no cng cn phic vn. Trong nn kinh t th trng, vn l iu kin tin quyt c nghaquyt nh ti cc bc tip theo ca qu trnh kinh doanh. Vn kinh doanhtrong cc doanh nghip l mt loi qu c bit. Mc tiu ca qu l phc vcho sn xut kinh doanh tc l mc ch tch lu. Vn bng tin gip cho cc
nh doanh nghip c c s tnh ton v kim tra kt cu ti u ca vn lung b ra. Vn bng tin nhm m bo v mt ti chnh cho qu trnh tisn xut tin hnh c thun li vi mt s phng tin ti chnh ti u.
* Vai tr ca cng tc k ton vn bng tin trong qu trnh ti sn xut snphm x hi.
Trong hot ng kinh t ca nn kinh t hng ho theo c ch th trngni chung v hot ng kinh t ca doanh nghip ni ring, vn bng tin c ngha c bit quan trng. N chi phi ton b hot ng ca ton b nn kinh tcng nh hot ng sn xut hng ho, tin t, cc quan h tn dng v thanhton vo chc nng gim c ca ng tin.
Hch ton kinh t ni chung v hch ton k ton ni ring, tin t l thco gi tr, l n v s dng trong vic kim tra gim st, l phng tin tnhton c hiu qu ca hot ng sn xut kinh doanh cc doanh nghip.
Vn bng tin l mt b phn ca vn lu ng trong doanh nghip. N lmt loi hot ng linh hot nht, tc chu chuyn cao nht, hiu qu sinh litrc tip. N va l phng tin, va l cng c thc y quan h trao i luthng cc loi vn khc gp phn thc y sn xut pht trin.
Thc t trong cc doanh nghip hin nay lun lun c mt lng vn bng
tin nht nh bo m cho qu trnh mua bn vt t, ti sn thc hin cc
NGUYN TH TRANG LP: 1CNK12
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
- K ton Vn bng tin s dng n v tin t thng nht hch ton lng ngn hng Vit nam. Gi tt l Vit nam ng.
- Nu Doanh nghip c s dng ngoi t trong hot ng sn xut kinhdoanh th phi quy i ngoi t ra Vit nam ng theo t gi thc t do ngnhng nh nc Vit Nam cng b ti thi im pht sinh nghip v ghi s k
ton. ng thi hch ton chi tit ngoi t theo gc nguyn t trn TK 007.- Cui nm ti chnh Doanh nghip phi nh gi li cc khon mc tin
t c gc ngoi t theo t gi giao dch bnh qun trn th trng ngoi t linngn hng do ngn hng nh nc Vit Nam cng b ti thi im lp bng cni k ton cui nm ti chnh.
- Vng bc qu phn nh ti khon Vn bng tin ch p dng chocc Doanh nghip khng c chc nng kinh doanh vng bc, qu v phic theo di v s lng, trng lng, quy cch, phm cht v gi tr thc tca tng loi.
- Khi tnh gi xut ca vng, bc, qu v ngoi t p dng mt trongbn phng php: Bnh qun gia quyn, Nhp trc- xut trc, Nhp sau-xut trc, thc t ch danh.
- K ton Vn bng tin phi m s theo di chi tit tng loi Vn bngtin thng xuyn kim tra m bo s khp, ng gia s sch v thc t.
- i vi cc n v c s dng vng, bc, qu th phi m s ph theo di gc ngoi t, vng, bc, qu ca tng loi.3. Nhim v K ton:
- Phn nh kp thi cc khon thu, chi Vn bng tin, thc hin vic kimtra, i chiu s liu thng xuyn vi th qu m bo gim sat cht chVn bng tin trong Doanh nghip.
- T chc thc hin cc quy nh v chng t, th tc hch ton Vn bngtin theo ng ch hin hnh.
- Thng qua vic ghi chp Vn bng tin, K ton thc hin chc nngkim sot v pht hin cc trng hp chi tiu lng ph, sa ch , pht hin ccchnh lch, xc nh nguyn nhn v kin ngh bin php x l chnh lch Vn
bng tin pht sinh, m bo chi tiu tit kim, hiu qu.
II. k ton qu tin mt:1. Ni dung qu tin mt:
Tin mt l s tin n v c qu bao gm tin Vit Nam( k c ngnphiu), ngoi t v vng bc, qu.
2. Nguyn tc qun l v k ton qu tin mt:- Ch phn nh vo ti khon 111 s Tin mt, ngn phiu, vng bc
qu, ngoi t thc t nhp- xut qu tin mt.- Cc khon tin mt, vng bc, qu do Doanh nghip khc v c nhn
k cc, k qu ti Doanh nghip c qun l v hch ton nh cc loi ti
sn bng tin ca n v.
NGUYN TH TRANG LP: 1CNK14
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
- Khi tin hnh nhp- xut qu tin mt phi c phiu thu- phiu chi vchng t nhp- xut vng bc, qu v c ch k ca ngi nhn, ngigiao, ngi cho php nhp- xut qu theo quy nh ca ch chng t k ton.
- K ton qu tin mt phi c trch nhim m s K ton qu tin mtghi chp hng ngy, lin tc theo trnh t pht sinh cc khon thu- chi, nhp-xut qu tin mt v tnh ra s Tn qu mi thi im.
Ring i vi vng bc, qu phi c theo di ring.- Hng ngy th qu phi kim k s Tin mt tn qu thc t i chiu
vi s liu s qu tin mt v s k ton tin mt. Nu c chnh lch phi ckim tra li xc nh nguyn nhn.3. Phng php k ton:a. Chng t ban u:
- Phiu thu, phiu chi km theo chng t gc- Bo co qu tin mt- Bng kim k qu- Bng k vng, bc, qu.
b. Ti khon s dng:* Ti khon 111: Tin mt- Cng dng: Dng phn nh tnh hnh thu- chi- tn qu ca Doanh nghip
bao gm Tin Vit Nam, ngoi t, vng, bc, qu.- Kt cu:+ Bn N:
Cc khon tin mt, ngn phiu, ngoi t, vng, bc, qu nhp qu.Phn nh s tin mt, ngn phiu, ngoi t, vng, bc, qu pht hin tha khikim k.
Chnh lch t gi ngoi t tng do nh gi li s d ngoi t cui k(ivi tin mt ngoi t)+ Bn C:
Cc khon tin mt, ngn phiu, ngoi t, vng, bc, qu xut qu.Phn nh s tin mt, ngn phiu, ngoi t, vng, bc, qu pht hin
thiu khi kim k.
Chnh lch t gi ngoi t gim do nh gi li s d ngoi t cui k(ivi tin mt ngoi t)+ S d cui k bn n:
Phn nh s tin mt, ngn phiu, ngoi t, vng, bc, qu cn tn qucui k.- Ti khon 111 c 3 ti khon cp 2:
+ 1111: Tin mt Vit Nam+ 1112: Tin mt ngoi t+ 1113: Vng, bc, qu
* Ti khon 007 Ngoi t cc loi
NGUYN TH TRANG LP: 1CNK15
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
- Cng dng: Dng phn nh tnh hnh thu, chi, cn li theo nguyn t catng loi ngoi t ca Doanh nghip.- Kt cu: l ti khon ngoi bng nn ghi n+ Bn n:
Phn nh s ngoi t cn thu vo( nguyn t)+ Bn c:Phn nh s ngoi t xut ra( nguyn t)+ S d cui k bn n: Phn nh s ngoi t cn li- Ti khon 007 phi c m chi tit theo tng loi nguyn t* Ngoi ra, k ton Vn bng tin cn s dng cc ti khon:413,515,635...c. Cc trng hp k ton:C1. i vi tin mt Vit Nam:* Thu qu tin mt:
Cn c vo phiu thu hoc bo co qu phn thu, k ton ghi s nh sau:- Thu Tin mt Vit Nam t bn hng hoc cung cp dch v cho khch hng:
N TK 111: Tng s tin bn hngC TK 511: Doanh thu bn hng v cung cp dch vC TK 512: Doanh thu ni bC TK 3331: Thu GTGT u ra
- Thu Tin mt Vit Nam t cc khon thu nhp hot ng ti chnh, hot ngkhc:
N TK 1111: Tng s tin thu cC TK 515: Doanh thu hot ng ti chnhC TK 711: Thu nhp hot ng khcC TK 3331: Thu GTGT u ra
- Thu Tin mt Vit Nam t thu hi cng n:N TK 1111: Tng s tin thu c
C TK 131: Phi thu ca khch hngC TK 136: Phi thu ni bC TK 138: Phi thu khc
- Rt TGNH v nhp qu Tin mt:
N TK 1111: Tng s tinC TK 1121: Tng s tin
- Thu hi tin tm ng, tin k cc- k qu ngn hn, di hn:N TK 1111: Tng s tin thu hi
C TK 141: Thu hi tm ngC TK 144: Thu hi k cc, k qu ngn hnC TK 244: Thu hi k cc, k qu di hn
- Nhn tin k cc, k qu ngn hn, di hn ca n v khc hoc vay ngnhn, vay di hn nhp qu:
NGUYN TH TRANG LP: 1CNK16
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
N TK 1111: Tng s tin nhn cC TK 3386: Nhn k cc, k qu ngn hnC TK 344: Nhn k cc, k qu di hnC TK 311: Vay ngn hn nhp quC TK 341: Vay di hn nhp qu
- Nhn vn ca cc ch u t, n v lin doanh, nh nc cp bng tin mt:N TK 1111: Tng s tin
C TK411,441: Tng s tin- Thu hi vn gp t cc khon u t ngn hn, di hn:
N TK 1111: Tng s tinC TK 121: u t chng khon ngn hnC TK 128: u t ngn hn khcC TK 221: u t chng khon di hnC TK 222: u t gp vn lin doanh di hn
C TK 228: u t di hn khc* Chi qu tin mt:Cn c vo phiu chi hoc bo co qu phn chi k ton ghi s nh sau:
- Mua hng ho, vt t, TSC bng tin mt:N TK 156,157,151 Gi mua khng thuN TK 152,153: Gi mua NVL, CCDC khng thuN TK 211,213: Gi mua TSC khng thuN TK 133: Thu GTGT c khu tr
C TK 1111: Tng s tin chi- Thanh ton cng n phi tr bng tin mt:
N TK 311,341: Tr n vay ngn hn, vay di hnN TK 331: Tr n ngi bnN TK 333: Np thuN TK 334: Tr lng nhn vinN TK 336: Tr ni bN TK 3388: Cc khon phi tr khc
C TK 1111: Tng s tin chi
- Hon tr tin nhn k cc, k qu ngn hn, di hn:N TK 3386,344: Tng s tin phi trC TK 1111: Tng s tin phi tr
- Cc khon chi ph pht sinh bng tin mt:N TK 621: Chi ph NVL trc tipN TK 622: Chi ph nhn cng trc tipN TK 627: Chi ph SX chungN TK 635: Chi ph hot ng ti chnhN TK 641: Chi ph hot ng bn hng
N TK 642: Chi ph qun l doanh nghip
NGUYN TH TRANG LP: 1CNK17
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
N TK 811: Chi ph khcN TK 133: Thu GTGT c khu tr
C TK 1111: Tng gi thanh ton
* Kim k qu tin mt: Hng ngy, th qu phi kim k s tin mt cn tnqu thc t i chiu vi s d tin mt trn s k ton xc nh s chnhlch v tm nguyn nhn x l kp thi.- Nu s tn qu thc t ln hn s tn trn s sch( tha tin):+ Nu s tin tha xc nh ngay l Doanh nghip c hng:
N TK 111: S tin thaC TK 711: S tin tha
+ Nu s tin tha l qu ln v ang ch x l:N TK 111 : S tin tha ch x l
C TK 3381: S tin tha ch x l+ X l s tin tha:
NTK 3381: S tin tha c x lC TK 711 : Do nguyn nhn khch quan doanh nghip hngC TK 111 : Nu tr li cho khch hng.C TK 3388: Nu cha tr li cho khch hng
- Nu s tn qu thc t nh hn s tn trn s sch ( thiu tin )
+ Nu xc nh ngay nguyn nhn bt th qu phi bi thng:
N TK 111 : Thu tin bi thngN TK 1388: Cha thu c tin bi thngN TK 334 : Tr vo lng
C TK 111: Tng s tin thiu+ Nu s tin thiu qu ln ang ch x l:
N TK 1381: Tng s tin thiuCTK 111:Tng s tin thiu
+ X l tin thiu:N TK 1388, 334: C nhn phm li phi bi thng
N TK 811: Doanh nghip chuC TK 1381: Tng s tin thiuC2.K ton tin mt Ngoi t:* Thu ngoi t:
Khi pht sinh doanh thu, thu nhp khc bng ngoi t, cn c vo ccchng t lin quan, k ton ghi s nh sau:- Bn hng v cung cp dch v thu ngay bng ngoi t:
N TK 1112: S ngoi t thuC TK 511: Doanh thu bng ngoi t
C TK 711: Thu nhp khc bng ngoi t
NGUYN TH TRANG LP: 1CNK18
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
ng thi ghi :N TK 007: S nguyn t thc thu
- Thu hi cng n bng ngoi t:N TK 1112: S tin thc thuN TK 635( C TK 515): Chnh lch t gi
C TK 131, 136: S tin thu
ng thi ghi:N TK 007: S nguyn t thc thu
- Mua ngoi t nhp qu:N TK 1112: S tin thc nhp qu
C TK 1111, 1121: S tin thc nhp qung thi ghi:
N TK 007: S nguyn t thc nhp qu* Chi ngoi t:
Khi pht sinh cc chi ph bng ngoi t, cn c vo chng t lin quan kton ghi:- Mua hng ho, vt liu, TSC thanh ton bng ngoi t:
N TK 152, 153, 156, 151, 211.: Gi mua khng thuN TK 133: Thu gi tr gia tng u voN TK 635 (CTK 515): Chnh lch t gi
C TK 1112: Tng s tin thanh tonng thi ghi:
C TK 007: S nguyn t thc chi
- Thanh ton cng n bng ngoi t:N TK 331, 336, 338: Tng n phi trN TK 635(CTK 515): Chnh lch t gi
C TK 1112: Tng s tin trng thi ghi:
C TK 007: S nguyn t thc chi- Xut ngoi t bn:
N TK 1111, 1121: Tng s tin
N TK 635 (CTK 515): Chnh lch t giC TK 1112: Tng s ngoi t
ng thi ghi:C TK 007: S nguyn t thc chi
* Kim k Qu tin mt ngoi t: (tng t tin mt Vit Nam):* Cui nm ti chnh:
thi im cui nm Ti chnh, doanh nghip phi nh gi li cc khonmc tin t c gc ngoi t theo t gi hi oi lin ngn hng do ngn hng nhnc Vit Nam cng b ti thi im cui nm ti chnh
- Nu li t gi hi oi:
NGUYN TH TRANG LP: 1CNK19
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
N TK 1112, 1122: Chnh lch t gi hi oiC TK 413: Chnh lch t gi hi oi
- Nu l t gi hi oi:N TK 413: Chnh lch t gi hi oi
CTK 1112, 1122: Chnh lch t gi hi oi- X l chnh lch t gi hi oi do nh gi li vo thi im cui nm: Ton
b s chnh lch t gi hi oi do nh gi li cui nm ti chnh ca hot
ng kinh doanh ghi vo chi ph hot ng ti chnh hoc doanh thu hot ngti chnh+ Kt chuyn li chnh lch t gi hi oi vo doanh thu hot ng ti chnh
N TK 413: Li t gi hi oiC TK 515: Li t gi hi oi
+ Kt chuyn l chnh lch t gi hi oi vo chi ph hot ng ti chnh:
N TK 635: L t gi hi oiC TK 413: L t gi hi oi
C3. i vi vng bc qu:* Khi pht sinh tng:- Mua vng bc qu nhp qu:
N TK 1113: Gi mua thc tC TK 1111, 1121: Gi mua thc t
- Nhn k cc k qu bng vng bc qu:N TK 1113: Gi thc t
C TK 3386: Nhn k cc k qu ngn hnC TK 344: : Nhn k cc k qu di hn
- Thu hi cng n bng vng bc qu:N TK 1113: Gi thc tN TK 635( C TK 515): Chnh lch t gi
C TK 131, 136: Gi ti thi im nhn n* Khi pht sinh gim:- Xut vng bc qu em k cc, k qu:
N TK 144: K cc k qu ngn hn
N TK 244: K cc k qu di hnC TK 1113: T gi thc t
- Hon tr tin k cc k qu bng vng bc qu:N TK 3386, 344: Hon tr tin k cc k qu
C 1113: Hon tr tin k cc k qu- Xut vng bc qu thanh ton n cho ngi bn
N TK 331: T gi lc nhn nN TK 635( c TK 515): Chnh lch t gi
C TK 1113: T gi vng bc qu lc xut
III. K ton tin gi ngn hng:
NGUYN TH TRANG LP: 1CNK110
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
1. Ni dung tin gi ngn hng:Tin gi ngn hng l s tin doanh nghip gi ti ngn hng phc v
cho cc mc ch hot ng sn xut kinh doanh ca doanh nghip. Bao gm:Tin gi ngn hng Vit Nam, ngoi t, v tin gi ngn hng l vng bc qu vi nhiu mc ch v phm vi s dng khc nhau. Trong :
- Tin gi ngn hng thuc vn lu ng dng chi tiu trong phm vi s dngca vn lu ng
- Tin gi ngn hng thuc vn u t xy dng c bn dng u t mua smTSC.- Tin gi ngn hng thuc cc qu c s dng chi tiu trong phm vi ccqu.2. Nguyn tc hch ton tin gi ngn hng:
- theo di v hch ton tin gi ngn hng trn ti khon 112, k ton cn cvo giy bo C, bo N km theo cc chng t gc nh: U nhim thu, Unhim chi.- Khi nhn c chng t ca ngn hng gi n k ton phi kim tra, ichiu vi chng t gc km theo nu c s chnh lch gia s liu trn s kton, s liu chng t gc vi s liu trn chng t ca ngn hng cui thngcha xc nh c nguyn nhn chnh lch th k ton ghi s theo s liu cangn hng trn giy bo C, bo N.
+ Nu s liu ca s k ton ln hn s liu ca s ngn hng th chnh
lch c phn nh vo bn NTK 1388+ Nu s liu trn s k ton nh hn s liu ca Ngn hng th s chnhlch phn nh vo bn CTK 1388.Sang thng sau tip tc kim tra i chiu xc nh nguyn nhn iu chnhs liu ghi s- K ton phi m s chi tit theo tng ngn hng- Gi tin vo ngn hng bng ngoi t phi c quy i ra Vit nam ng theot gi thc t giao dch ti thi im pht sinh nghip v kinh t. Nu mua ngoit gi vo ngn hng th c phn nh theo t gi mua thc t phi tr.- Rt tin gi ngn hng bng ngoi t c quy i ra Vit nam ng theo tgi ghi s k ton.3. Phng php k ton:a. Chng t ban u:K ton tin gi ngn hng c cc chng t: Giy bo n, giy bo c, bn saok ca ngn hng km theo cc chng t gc nh u nhim thu, u nhimchib. Ti khon s dng:Ti khon 112: Tin gi ngn hng
NGUYN TH TRANG LP: 1CNK111
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
- Cng dng: phn nh s tin hin c v tnh hnh bin ng tng gim cckhon tin gi ngn hng ca doanh nghip ti ngn hng- Kt cu:
+ Bn N: Phn nh cc khon tin mt, ngoi t, vng bc qu givo ngn hng.
Chnh lch t gi ngoi t tng do nh gi li s d ngoi t cui k (ivi tin gi ngn hng l ngoi t)
+ Bn C: Phn nh tin mt, ngoi t, vng bc qu rt ra t ngnhng
Chnh lch t gi ngoi t gim do nh gi li s d ngoi t cui k
+ S d cui k bn N: Phn nh s tin mt, ngoi t, vng bc quhin cn gi ti ngn hng
- Ti khon 112 c 03 ti khon cp 2:
+ TK 1121: Tin gi ngn hng Vit Nam+ TK 1122: Tin gi ngn hng Ngoi t+ TK 1123: Tin gi ngn hng vng bc qu
c. Cc trng hp k ton:
Tng t tin mt. C th tm tt qua s ti khon nh sau:( trangsau)(1) Bn hng, cung cp dch v.(2) Xut qu tin mt gi vo ngnhng.(3) Thu hi cng n.(4) Nhn tin k cc, k qu.(5) Thu hi tin k cc, k qu.(6) Nhn cp vn, gp vn.(7) vay ngn hn, di hn.(8) Thu hi cc khon u t tichnh.(9) Doanh thu hot ng ti chnh,thu nhp hot ng ti chnh, hot
ng khc.
(10) Mua hng ho, vt t, ti snc nh.(11) Rt tin gi ngn hng nhpqu.(12) Thanh ton cng n, cc khon
phi tr, phi np.(13) K cc, k qu.(14) Tm ng.(15) u t ti chnh.(16) Cc khon chi ph/(17) Tr vn, li tc, chi tiu ccqu
NGUYN TH TRANG LP: 1CNK112
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
TK 511, 512, 3331 TK 1121 151, 153, 153, 156, 157,211,133
(10)(1)
TK 1111TK 1111
(2)(11)
TK 131, 136, 138 TK 331,333,311,341,338,336,334
(3) (12)
TK 3386, 334 TK 144, 244
( 4) (13)
TK 144, 244
(5) TK 141
(14)TK 411, 441
(6) TK 121, 128, 221, 222, 228
(15)
NGUYN TH TRANG LP: 1CNK113
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8/3/2019 Ke Toan Von Bang Tien 2
14/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
TK 311, 341
TK 621,622, 627, 635, 641, 642, 811,133
(7)TK 121, 128, 221, 222, 228
(16)(8) TK 411, 421, 414
TK 515, 711, 3331(9) (17)
* i chiu s d tin gi ngn hng:
Nu c s chnh lch gia s liu trn s k ton ca n v vi s liu trnchng t ca ngn hng cui thng cha xc nh c nguyn nhn th ghi theos liu ca ngn hng. Phn chnh lch phn nh vo ti khon 3388 hoc 1388.- Nu s liu trn s k ton ln hn s liu ca ngn hng k ton ghi:
N TK 1388: Phn chnh lchC TK 1121: Phn chnh lch
- Nu s liu trn s k ton nh hn s liu ca ngn hng:N TK 1121: Phn chnh lch
C TK 3388: Phn chnh lch
IV. K ton tin ang chuyn:1. Ni dung tin ang chuyn:- Tin ang chuyn bao gm tin vit nam v ngoi t ca doanh nghip npvo ngn hng, kho bc nhng cha nhn c giy bo ca ngn hng hockho bc. Hoc lm th tc chuyn tin qua bu in thanh ton nhngcha nhn c giy bo ca n v c th hng.- Tin ang chuyn gm tin vit nam v ngoi t ang chuyn trong cc trnghp sau:
+ Thu tin mt hoc sc np thng vo ngn hng cha c giy bo+ Chuyn tin qua bu in tr cho n v khc cha c giy bo2. Nguyn tc hch ton:- Phi theo di chi tit tnh hnh tin ang chuyn theo tng loi tin, tng lnchuyn np.- Nu tin ang chuyn l ngoi t th phi tn trng nhng quy nh chung vhch ton ngoi t.3. Phng php k ton:a. Chng t ban u:
NGUYN TH TRANG LP: 1CNK114
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8/3/2019 Ke Toan Von Bang Tien 2
15/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
K ton tin ang chuyn s dng: Phiu chi, giy np tin, bin lai thutin, phiu chuyn tin, giy bo N, giy bo C ca ngn hng.
b. Ti khon s dng:TK 113: Tin ang chuyn.- Cng dng: Phn nh s hin c v tnh hnh bin ng cc khon tin angchun ca doanh nghip.- Kt cu:
+ Bn N: Phn nh cc khon tin vit nam, ngoi t, sc np vo ngnhng hoc gi bu in chuyn vo ngn hng nhng cha nhn cgiy bo ca ngn hng.
Chnh lch tng t gi ngoi t do nh gi li s d ngoi t tin angchuyn cui k
+ Bn c: Phn nh s tin kt chuyn vo ti khon 112 hoc ti khon clin quan
Chnh lch gim t gi ngoi t do nh gi li s d ngoi t tin ang
chuyn cui k.+ S d cui k bn N: Phn nh cc khon tin cn ang chuyn cui k.
- Ti khon 113 c 02 ti khon cp 2:+ TK 1131: Tin ang chuyn vit nam+ TK 1132: Tin ang chuyn ngoi t.
c. Cc trng hp k ton:Phn nh theo s sau:
TK 111 TK 113 TK 112(1) (4)
TK 511, 515, 711, 131, 3331 TK 331, 311
NGUYN TH TRANG LP: 1CNK115
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8/3/2019 Ke Toan Von Bang Tien 2
16/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
(2) ( 5)
TK 112(3)
(1) Gi tin mt vo ngn hng cha nhn giy bo c(2) Thu tin bn hng, hot ng ti chnh, cc khon n, thu nhp khc chanhn giy bo c.(3) Chuyn tin gi ngn hng tr n cha nhn giy bo c.(4) Nhn c giy bo C v cc khon tin ang chuyn.(5) Tin chuyn ti ti khon ca ngi bn.
V. Cc hnh thc s k ton trong Doanh nghip thng mi
Hin nay c 5 hnh thc k ton theo ch k ton hin hnh
1- Hnh thc k ton nht k chung
S S 01: TRNH T GHI S
THEO HNH THC NHT K CHUNG
NGUYN TH TRANG LP: 1CNK116
S chi tit TK131,
632,156,511...S Nht kbn hng
Ho n GTGT, Phiuthu, Giy bo c,Phiu xut kho...
S NHT K CHUNG
S CI TK 632. 511,131, 3331, ...
Bng cn is pht sinh
BO CO TI CHNH
S tng hp TK511,156, 131, 632
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8/3/2019 Ke Toan Von Bang Tien 2
17/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
GHI CH:
GHI HNG NGY
Ghi cui thng, hoc nh k
Quan h i chiu, kim tra
2. HNH THC K TON NHT K- S CI
S S 02: TRNH T GHI S
THEO HNH THC NHT K S CI
NGUYN TH TRANG LP: 1CNK117
HO N GTGT, PHIUXUT KHO, GIY BO
C ,PHIU THU...
S QU
NHT K S CI
BNGTNG HPCHNG TK TON
CNGLOI
S CHI TITTK131, 511,632, 156...
BNG TNGHP TK131,
511, 632,156...
BO CO TI CHNH
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8/3/2019 Ke Toan Von Bang Tien 2
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
GHI CH:
GHI HNG NGY
GHI CUI THNG
i chiu, kim tra
3- HNH THC K TON NHT K- CHNG T
S 03:TRNH T GHI S
THEO HNH THC NHT K CHNG T
NGUYN TH TRANG LP: 1CNK1
HO N GTGT,PHIU THU,PHIU XUT
KHO...
BNG K
S1, 2, 5, 8,10, 11, 9 NHT K CHNGT S 8, 10, 6
S K TON CHITIT
TK511,632,156,131
S CITK632, 3331,
131, 511
BNG TNG HPCHI TIT TK511,632, 131, 156
BO CO TICHNH
18
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8/3/2019 Ke Toan Von Bang Tien 2
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
GHI CH:
GHI HNG NGY
GHI CUI THNG
i chiu, kim tra
NGUYN TH TRANG LP: 1CNK119
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8/3/2019 Ke Toan Von Bang Tien 2
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
4 . Hnh thc k ton chng t ghi s
S s 04: TRNH T GHI S
THEO HNH THC CHNG T GHI S
GHI CH:
GHI HNG NGY
GHI CUI THNG
i chiu, kim tra
5 . HNH THC K TON TRN MY VI TNH
NGUYN TH TRANG LP: 1CNK120
HO N GTGT, PHIUTHU, PHIU XUT KHO,
GIY BO C..
S QU
CHNG T GHI S
BNG TNGHP CHNGT K TONCNG LOI
S CHITIT
TK165, 632,131, 511...
BNGTNGHP
TK511,
632, 131,156...S CI TK511, 632,
3331, 131
S ng kchng t ghi s
Bng cn is pht sinh
BO CO TICHNH
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8/3/2019 Ke Toan Von Bang Tien 2
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
S 05: TRNH T GHI S
THEO HNH THC TRN MY VI TNH
GHI CH:NHP S LIU HNG NGY
In s, bo co cui thng, cui nm
i chiu, kim tra
PHN II:
THC TRNG CNG TC K TON VN BNG TIN
NGUYN TH TRANG LP: 1CNK121
S K TON
- S TNGHP
- S CHITIT
CHNG T K TON
BNG TNG HPCHNG T K
TON CNG LOI
- BO CO TICHNH
- BO CO K
TON QUNTR
PHN MMK TON
MY VI TNH
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
TI CNG TY TNHH 1 THNH VIN NGC SN TRANG
TN CNG TY: CNG TY TNHH 1 THNH VIN NGC SN TRANGA CH: 17P3-TRUNG HO NHAN CHINH THANH XUN-HNS IN THOI: 0435194190
FAX: 0469 751 760M S THU: 0101878786I. C IM TNH HNH CHUNG CA CNG TY:1. QU TRNH HNH THNH V PHT TRIN:CNG TY TNHH 1 THNH VIN NGC SN TRANG C THNHLP VO NGY 01 THNG 11 NM 2001,. NGNH NGH KINHDOANH KHI THNH LP CA CA HNG KHI L CHUYN KINHDOANH THIT B VN PHNG, LINH KIN IN T.- NM 2005 CNG TY CHNH THC I VO C PHN HO, VI VNIU L L 5.000.000.000 V 3 C NG LN NHT KHI L:
+ B NGUYN TH THANH PHNG S VN GP 1.500.000.000.+ NG O C VNH S VN GP 1.000.000.000.+ NG NGUYN NH THNG S VN GP 700.000.000.- NM 2006, SAU KHI C C PHN HO 01 NM, CNG TY KINHDOANH NHNG MT HNG: KINH DOANH CC MT HNG VMY IN, MY PHOTOCOPPY, MY VI TNH, LINH KIN IN T.KINH DOANH IN,IN T, IN LNH.- T NM 2008 CNG TY KINH DOANH THM MT HNG MY MCPHC V NNG NGHIP, XY DNG, KHAI THC, XUT NHP
KHU.2. CHC NNG, NHIM V CA CNG TY:1.1. CHC NNG:
CNG TY TNHH 1 THNH VIN NGC SN TRANGL DOANHNGHIP C Y T CCH PHP NHN, C CON DU RING,-C NG K KINH DOANH, THC HIN CH HCH TON CLP,C M TI KHON TI NGN HNG NH NC,C TI SNV CP VN, C TRCH NHIM HOT NG THEO NG NGNH
NGH NG K KINH DOANH, HOT NG THEO LUT DOANH
NGHIP V CHU S QUN L CA CC C QUAN CHC NNG CANH NC. VI NGUYN TC KINH DOANH L P NG NGV NHU CU CA NGI TIU DNG, LUN LY CH TN LMU, LUN TO IU KIN TT NHT THO MN NHU CUKHCH HNG CNG TY KHNG NGNG M RNG LNH VCKINH DOANH CA MNH TRN TH TRNG.
CNG TY TNHH 1 THNH VIN NGC SN TRANG CTHNH PH H NI CP NG K KINH DOANH THEO QUYTNH S 542631/Q NGY 26/10/2001
NGUYN TH TRANG LP: 1CNK122
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8/3/2019 Ke Toan Von Bang Tien 2
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
HIN TI CNG TY C CHC NNG KINH DOANH CC MTHNG SAU:
- KINH DOANH CC MT HNG V MY IN, MYPHOTOCOPPY, MY VI TNH, LINH KIN IN T.
- KINH DOANH IN,IN T, IN LNH.- KINH DOANH MY MC PHC V NNG NGHIP, XY
DNG, KHAI THC, XUT NHP KHU.1.2. NHIM V:
- THC HIN TT CC NGHA V I VI NH NC: NP THU V CC KHON C QUY NH I VI DOANH
NGHIP.- THC HIN TT CNG TC CN B, QUN L S DNG LAO
NG HP L.- T CHC TT CNG TC K TON.- T CHC TT VIC BN HNG,GIAO HNG CHO KHCH
HNG.- T CHC TT CNG TC BO QUN, D TR HNG HO.- QUN L V S DNG HP L NGUN VN.
C MT CI NHN KHCH QUAN V TNG TH V QUTRNH HOT NG CA CNG TY, TA CN XEM XT KT QUHOT NG KINH DOANH CA CNG TY MT S NM GN YVI CC CH TIU NH: DOANH THU, LI NHUN, THU NP NGNSCH. QUA CHNG TA C TH NH GI C KH NNG,TRNH HOT NG SN XUT NHT L TRNH QUN LV S DNG VN CA CNG TY.
TNH HNH PHT TRIN CA CNG TY TRONG VI NM GNY
CH TIUN V
TNH
THC
HIN NM
2006
THC
HIN NM
2007
THC
HIN NM
2008
D KIN
NM 2009
DOANH THU NG2.000.000.00
0
2.900.000.00
0
3.570.000.00
0
4.600.000.000
LI NHUN NG 435.000.000 675.000.000 743.000.000 862.000.000
NP NSNN NG 37.000.000 65.000.000 120.000.000
TNG S
LAO NGNGI
36 44 52
VI CN B CNG NHN VIN 52 NGI, MT VN C
BAN LNH O CNG TY C BIT QUAN TM L M BO I
NGUYN TH TRANG LP: 1CNK123
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
SNG N NH CHO CN B CNG NHN VIN. VI NHNG CGNG V N LC, TRONG NHNG NM QUA THU NHP BNHQUN U NGI CA CNG TY LUN T MC CAO SO VI CCCNG TY KHC CNG NGNH. C TH THU NHP BNH QUN L:
NM 2006: 1.200.000/NGI/THNGNM 2007: 1.500.000/NGI/THNGNM 2008: 1.800.000/NGI/THNGD KIN NM 2009: 2.000.000 2.500.000/NGI/THNGBN CNH CNG TY LUN QUAN TM N VIC O TO
NNG CAO TAY NGH CHO CN B, CNG NHN VIN, TO IUKIN CHO CN B CNG NHN VIN TIP CN VI NHNG TINB MI (HC NGOI NG, TIN HC, BI DNG NGHIP V) PNG YU CU NGY CNG CAO TRONG CNG VIC. Y CNGCHNH L MT TRONG NHNG YU T QUAN TRNG GIP CNGTY C C MT I NG CNG NHN VIN GII CHUYN MN,
HNG HI, NHIT TNH, HT LNG LM VIC V S PHT TRIN VVNG MNH CA CNG TY.
3. MNG LI KINH DOANH CA CNG TY:
CNG TY TNHH 1 THNH VIN NGC SN TRANGC MNG L-I BN L TRI RNG TRN TH TRNG THNH PH H NI,TNH H TY C:
+ CA HNG S 1 : 281- TRN QUC HOAN- CU GIY H NI+ CA HNG S 2 : 1120 LNG H - H NI+ CA HNG S 3 : 03- NGC H- BA NH H NI+ CA HNG S 4 : TH TRN TRC SN CHNG M H
NI+ CA HNG S 5 : THCH BCH- BCH HO- THANH OAI- H
NI4. T CHC B MY QUN L:
S 1: S T CHC B MY QUN L KINHDOANH CA CNG TY
CH TCHHI NG QUN TR
GIM C
PH G PH G
D N TI CHNH
NGUYN TH TRANG LP: 1CNK124
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
PHNG PHNG PHNGMARKETING K HOCH, NHN S K TON
CH CH CH CH CHS 1 S 2 S 3 S 4 S 5
TRONG : L CH O TRC TIP
- CH TCH HI NG QUN TR: IU HNH CHUNG, L I DINPHP LUT
- GIM C: IU HNH CHUNG MI HOT NG SN XUT KINHDOANH TON CNG TY NG THI TRC TIP CH O PH GIMC D N V PH GIM C TI CHNH CNG CC PHNG BAN. -GIM C CNG TY L NGI CHU TRCH NHIM CHNH TRONGVIC QUN L IU HNH, CH O MI HOT NG CA CNGTYV TRC PHP LUT V HOT NG KINH DOANH CA CNGTY V TON B HOT NG CA CNG TY, NG THI CNG L
NGI I DIN CHO QUYN LI CA CN B CNG NHN VINTHEO LUT NH. GIM C L NGI PH TRCH CHUNG, TRCTIP CH O CC CNG VIC SAU:
+ T CHC NHN S, BT CN B, QUYT NH V TIN L-NG, THNG S DNG CC QU X NGHIP.
+ NH HNG KINH DOANH V QUYT NH CC CH TR-NG LN V PHT TRIN KINH DOANH TRONG V NGOI NC.
+ QUYT NH CC K HOCH KINH DOANH, TI CHNH, MRNG MNG LI KINH DOANH.
+ K DUYT PHIU THU, CHI, QUYT TON THEO NH K.+ K VN BN GI CC C QUAN CP TRN.- PH GIM C: L NGI GIP VIC CHO GIM C TRONG
QUN L V IU HNH TNG LNH VC C PHN CNG, CHUTRCH NHIM TRC GIM C V PHP LUT V KT QU CHO, IU HNH V GII QUYT CC CNG VIC C PHNCNG HOC U QUYN KHI GIM C I VNG V TRC TIPIU HNH. NG THI PH GIM C CN PH TRCH CNGTC NG, CNG TC CHNH TR.
- PH GIM C D N: PH TRCH CH O PHNG
MARKETING V PHNG K HOCH, NHN S:
NGUYN TH TRANG LP: 1CNK125
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8/3/2019 Ke Toan Von Bang Tien 2
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
- PH GIM C TI CHNH: CH O IU HNH HOT NG CAPHNG K TON- PHNG MARKETING:THM D TH TRNG,CO NHIM V HPNG KINH T VI KHCH HNG, TRIN KHAI M RNG THTRNG, V N T HNG, LP NHNG NH MC K THUT- PHNG K HOCH NHN S: BAO GM:
+ B PHN T CHC NHN S LAO NG TIN LNG: MTNGI C CHC NNG TUYN SINH, O TO, GII QUYT CCCHNH SCH V CH TIN LNG NH MC. RA CHNGTRNH O TO BI DNG CN B CNG NHN VIN PHCV KP THI CHO NHU CU KINH DOANH CA CNG TY.
+ B PHN HNH CHNH: GM 6 NGI: 5 BO V, 1 TP V- PHNG K TON: C NHIM V GIM C V MT QUN L TICHNH CA CNG TY, THC HIN Y CC CHNH SCH CH CA NH NC, THC HIN KINH DOANH TIT KIM C LI.
THC HIN CI CCH HNH CHNH CNG TY TINH GIM BPHN QUN L GIN TIP RT GN NH V PH HP. CN CVO TNH HNH T CHC V QUN L KINH DOANH, CC PHNGBAN, CA HNG PHN CNG CHI TIT N TNG NGI, TNGB PHN QUN L CHT CH CC HOT NG KINH DONAHTRN PHM VI TON CNG TY V PHN NH, CUNG CP THNGTIN KP THI CHO QUN L.5. T CHC CNG TC K TON TI CNG TY:
T CHC B MY K TON L MT YU CU QUAN TRNG
TRONG CNG TC QUN L CA CNG TY, NHM THU THP TPHP THNG TIN, X L THNG TIN. DO VIC QUN L, TCHC B MY K TON LUN LUN C COI TRNG.
CNG TY TNHH 1 THNH VIN NGC SN TRANG, CNGTC T CHC GHI CHP, HCH TON K TON LUN PHN NHV CUNG CP THNG TIN Y , CHNH XC V KP THI VTNH HNH BIN NG TSC, VT T HNG HO ... THAM MUGIP VIC CHO GIM C TRONG VIC QUYT NH MI HOTNG SN XUT KINH DOANH CA N V.
CN C VO QUY M V C IM CA CNG TC T CHCQUN L, T CHC SN XUT KINH DOANH CNG NH YU CUCA CNG TC QUN L TI CHNH CA N V. B MY KTON CA CNG TY C T CHC THEO HNH THC K TONTP TRUNG V B TR THNH PHNG K TON TI V CHU SQUN L V CH O TRC TIP CA GIM C CNG TY.
* B MY K TON CA DOANH NGHIP:DO YU CU TINH GIM BIN CH HIN NAY PHNG K
TON CH C 7 NGI, CHC NNG NHIM V C TH CA TNGNGI NH SAU:
NGUYN TH TRANG LP: 1CNK126
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
- K TON TRNG: CHU TRCH NHIM V T CHC BMY K TON THNG TIN KINH T, CHU TRCH NHIM TRCCNG TY V NH NC V VIC CHP HNH V THC HIN CCCH CHNH SCH CA NH NC, THAM MU CHO GIM CCH O VIC THC HIN V T CHC K TON, THNG K VTNH HNH TI CHNH CA CNG TY. BN CNH K TONTRNG TRC TIP THEO DI CC PHN HNH SAU:
+ THEO DI TIN VAY, TIN GI NGN HNG.+ LP SC, U NHIM CHI, LP K HOCH TN DNG VN
LU NG, LP CC T KHAI V THU V THANH TON VINGN SCH, BIN BN I CHIU VI CC THU.
+ LP PHIU THU CHI TIN MT.+ T CHC VIC TO NGUN VN V S DNG CC NGUN
VN HP L V TIT KIM HUY NG CC NGUN VN, TRCHLP V S DNG CC QU CA CNG TY.
+ THEO DI TI SN C NH, THANH L V SA CHA KHICN THIT NG THI GIM ST CHT CH TNH HNH BINNG CA TSC CA CNG TY. C NHIM V PHN B KHU HAOTI SN C NH CHO CC B PHN.
+ THEO DI THANH TON LNG, TRCH CC KHON BOHIM X HI, BO HIM Y T, KINH PH CNG ON THEO QUYNH.
+ TP HP CHI PH SN XUT PHN B CHI PH MT CCHCHNH XC HP L CHO CC I TNG TRONG TON DOANH
NGHIP.+ XC NH DOANH THU L LI CA CNG TY.+ LP CC LOI BO CO TI CHNH CA CNG TY (THEO
QUY NH).+ PH BIN, HNG DN V C TH HO KP THI CC
CHNH SCH, CH , TH L TI CHNH, K TON CA NHNC.
+ T CHC PHN TCH HOT NG KINH T.+ LP CC S CI CA CNG TY
+ CHU TRCH NHIM TRC GIM C V TNH HNH KTON CA CNG TY.- K TON THANH TON:+ GI TIN MT CA CNG TY, CN C VO PHIU THU,
PHIU CHI KM THEO CHNG T GC HP L TH NHP HOCXUT QU CA CC K TON BN HNG CA HNG
+ GHI S QU, CN C VO PHIU THU CHI LP BO COQU I CHIU VI K TON TRNG V TNH HNH TIN MTCA CNG TY.
NGUYN TH TRANG LP: 1CNK127
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
+ CN C VO BNG CHM CNG CC CA HNG LM CNC K TON TRNG TNH LNG V TP HP, PHN B CHIPH BN HNG, QUN L CHO CC CA HNG.
- K TON KHO, K TON TNG HP: LM CNG VIC TIPNHN V XUT HNG XUNG CC CA HNG, KIM K HNGHO.
- K TON BN HNG TI CC CA HNG: LP PHIU THU,CHI, BO CO QU.NP LN K TON CNG TY TIN HNHHCH TON. CHU TRCH NHIM BO QUN HNG HO, SNPHM TI CA HNG.
S 2: S B MY K TON CA CNG TY
K TON TRNG
K TON K TON K TONTNG HP THANH TON KHO
K TON CC CA HNG
TRONG : CH O TRC TIP. CH O GINTIP
DOANH NGHIP S DNG HNH THC K TON TP CHUNG.
THEO HNH THC NY TH TON B CNG VIC K TON C
THC HIN TI PHNG K TON CA CNG TY.
DOANH NGHIP C QUY M VA, A BN TP TRUNG NN
S DNG HNH THC K TON NY L RT PH HP. CC PHN
XNG CUI THNG T TRNG MANG BNG CHM CNG CNGCC PHIU SN PHM CA CNG NHN LN PHNG K TON.
HNH THC T CHC CNG TC K TON TP TRUNG TO
IU KIN KIM TRA CH O NGHIP V V M BO S
LNH O TP TRUNG THNG NHT CA K TON TRNG CNG
NH S CH O KP THI CA LNH O DOANH NGHIP I VI
TON B HOT NG SN XUT KINH DOANH V CNG TC K
TON CA CNG TY. NGOI RA HNH THC NY CN THUN TIN
NGUYN TH TRANG LP: 1CNK128
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
TRONG VIC PHN CNG V CHUYN MN HO CNG VIC I
VI CN B K TON CNG VIC TRANG B CC PHNG TIN K
THUT TNH TON X L THNG TIN.
DOANH NGHIP P DNG PHNG PHP K KHAI THNG
XUYN, PHNG PHP K KHAI THNG XUYN HNG TN KHOL PHNG PHP GHI CHP PHN NH THNG XUYN LIN TC
C H THNG TNH HNH NHP XUT TN CC LOI VT LIU
CNG C DNG C THNH PHM TRN CC TI KHON V S K
TON TNG HP VI C S L CHNG T NHP XUT.
HIN NAY CNG TY ANG P DNG HNH THC K TON
CHNG T GHI S.THEO HNH THC NY VIC GHI S K TON
THEO TH T THI GIAN VI VIC GHI S K TON THEO HTHNG TRN HAI LOI S NHT K CHUNG V S K TON CHI
TIT.
- NIN K TON CA CNG TY: P DNG THEO NM
TRNG VI NM DNG LCH.
- K K TON CA DOANH NGHIP: P DNG THEO THNG
BN CNH CNG S DNG K K TON THEO QU (TRONG
TRNG HP HNG QU PHI LP CC LOI BO CO K TONTHEO QUY NH).
- BO CO TI CHNH CA DOANH NGHIP GM:
+ BO CO LU CHUYN TIN T
+ BNG CN I K TON
+ THUYT MINH BO CO TI CHNH
+ BO CO KT QU KINH DOANH.
TRNH T GHI THEO HNH THC K TON CHNG T GHI SC KHI QUT THEO S SAU:
TRNH T GHI S- HNG NGY CN C VO CC CHNG T GC HOC BNG
TNG TNG HP CHNG T GC, K TON LP CHNG T GHI S,SAU C DNG GHI VO S CI. CC CHNG T GC SAUKHI LM CN C LP CHNG T GHI S C DNG GHI VOCC S(TH) K TON CHI TIT,
NGUYN TH TRANG LP: 1CNK129
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8/3/2019 Ke Toan Von Bang Tien 2
30/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
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- SAU KHI I CHIU KHP NG S LIU GHI TRN S CIV BNG TNG HP CHI TIT( C LP T CC S K TON CHITIT) LP BO CO TI CHNH.
- QUAN H I CHIU, KIM TRA PHI M BO TNG SPHT SINH BN N V TNG S PHT SINH BN C CA TT CCC TI KHON TRN BNG CN I S PHT SINH PHI BNG
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NHAU, V S D CA TNG TI KHON TRN BNG CN I SPHT SINH PHI BNG S D CA TNG TI KHON TNG NGTRN BNG TNG HP CHI TIT.
NGUYN TH TRANG LP: 1CNK130
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
S 3: S HCH TON K TON THEO HNH THC
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: GHI HNG NGY
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31
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
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1. CNG TC QUN L CHUNG V VN BNG TIN TICNG TY.
1.1. CNG TC QUN L CHUNG V TIN MT TI CNG TY.
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- VIC HCH TON TNG HP C TIN HNH CHO TNGNGHIP V K TON PHT SINH V THEO DI CHO TNG LOIHNG HO TNG CA HNG.
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NGUYN TH TRANG LP: 1CNK132
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
PHI C VN BN CHNH THC CA CNG TY. KHI BN GIAO QUDT KHOT PHI TIN HNH VIC KIM K, TH QU TUYT IKHNG C NH NGI KHC LM THAY, KHNG C TRCTIP MUA BN VT T, HNG HO CA CNG TY HAY KIM
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PHI THNG XUYN KIM TRA T XUT NHM NGN CHNTNH TRNG VAY MN GY THT THOT CNG QU.
- S TIN MT TN QU LUN PHI KHP NG VI S LIUTRONG S QU. MI SAI LCH U PHI TM RA NGUYN NHN VC BIN PHP X L KP THI.
1.2. CNG TC QUN L CHUNG V TIN GI NGN HNGTI CNG TY.
THEO THC T TI CNG TY, TIN GI NGN HNG CH CTIN VIT NAM V C GI TI : NGN HNG NNG NGHIP V
PHT TRIN NNG THNG, CHI NHNH CU GIY. S HIU TIKHON 1507201043518
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1141- TC/QNGY 01 THNG 11 NM 1995
CA B TI CHNH
NGUYN TH TRANG LP: 1CNK133
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
S : 082/10T
PHIU THUNGY 10 THNG 10 NM 2009 N TK 1111 : 4.739.700
CTK 5111 : 4.514.000C TK 3331 : 225.700
H V TN NGI NP TIN : NGUYN KIM DUNG NHN
VIN BN HNGA CH : CA HNG S 1L DO NP TIN : THU TIN BN MN HNH LCD 743 NX CHOCNG TY TNHH TIN HC V IN T PH BNH.S TIN : 4.739.700. (VIT BNG CH) : BN TRIU BY TRM
BA MI CHN NGN BY TRM NG CHN.KM THEO : 01 CHNG T GC NHN S TIN ( VIT BNG CH ) : BN TRIU BY TRM
BA MI CHN NGN BY TRM NG CHN.NGY 10 THNG 10 NM 2009
TH TRNG N V K TON TRNG NGI LP PHIUNGI NP TIN TH QU
( K, NG DU) ( K) ( K) ( K)( K)
CNG TYTNHH 1 THNH VIN NGC SN TRANG MU S 01-TT17 TRUNG HOA-NHAN CHINH-THANH XUAN-HN BAN HNH THEO Q S 1141-
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CA B TI CHNH
S : 083/10T
PHIU THUNGY 10 THNG 10 NM 2009 N TK 1111 : 5.637.450
CTK 5111 : 5.369.000C TK 3331 : 268.450
H V TN NGI NP TIN : NGUYN C QUN NHNVIN BN HNG
A CH : CA HNG S 4L DO NP TIN : THU TIN BN HNG CHO CNG TY C PHNTIN HC H NI.S TIN : 5.637.450. (VIT BNG CH) : NM TRIU SU TRM BA
MI BY NGN BN TRN NM MI NG CHN.
KM THEO : 01 CHNG T GC NHN S TIN ( VIT BNG CH ) : NM TRIU SUTRM BA MI BY NGN BN TRN NM MI NG CHN.
NGY 10 THNG 10 NM 2009 TH TRNG N V K TON TRNG NGI LP PHIUNGI NP TIN TH QU
NGUYN TH TRANG LP: 1CNK134
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho( K, NG DU) ( K) ( K) ( K)
( K)
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NGY 01 THNG 11 NM 1995CA B TI CHNH
S : 084/10T
PHIU THU N TK1111:19.785.150NGY 10 THNG 10 NM 2009 CO TK 5111 : 18.843.000
CO TK 3331 :942.15 H V TN NGI NP TIN : PHM NGC ANH - NHNVIN BAN HNG
A CH : CA HNG S 3L DO NP TIN : THU TIN BN HDD SAMSUNG 80GB CHOCNG TY TNHH PHT TRIN CNG NGH MY TNH VIT NAMS TIN : 19.785.150. (VIT BNG CH) : MI CHN TRIU BYTRM TM MI LM NGN MT TRM NM MI NG CHN.
KM THEO : 01 CHNG T GC NHN S TIN ( VIT BNG CH ) : MI CHN TRIU
BY TRM TM MI LM NGN MT TRM NM MI NGCHN.
NGY 10 THNG 10 NM 2009TH TRNG N V K TON TRNG NGI LP PHIU
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1141- TC/Q/BTCNGY 01 THNG 11 NM 1995
CA B TI CHNH
S : 038/10C
PHIU CHINGY 10 THNG 10 NM 2009 N TK642 : 500.000
NTK 133 : 50.000C TK 1111 : 550.000
H V TN NGI NHN TIN : NGUYN TH OANH KTON VIN
A CH : PHNG K TONL DO CHI : CHI TIN MUA DNG VN PHNG THNG 10S TIN : 550.000 (VIT BNG CH) : NM TRM NM MI NGN
NG CHN.
NGUYN TH TRANG LP: 1CNK135
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
KM THEO : 01 CHNG T GCNGY 10 THNG 10 NM 2009
TH TRNG N V K TON TRNG NGI LP PHIUNGI NHN TIN TH QU( K, NG DU) ( K) ( K) ( K)
( K)
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1141- TC/Q/BTCNGY 01 THNG 11 NM 1995
CA B TI CHNH
S : 039/10C
PHIU CHINGY 10 THNG 10 NM 2009 N TK 334 : 10.000.000
C TK 1111 :10.000.000
H V TN NGI NHN TIN : PHM TH LAN K TONA CH : PHNG K TONL DO CHI : CHI TIN LNG NHN VIN VN PHNG THNG09
S TIN : 10.000.000 (VIT BNG CH) :MI TRIU NG CHN.KM THEO : 01 CHNG T GC
NGY 10 THNG 10 NM 2009
TH TRNG N V K TON TRNG NGI LP PHIUNGI NHN TIN TH QU( K, NG DU) ( K) ( K) ( K)
( K)
NGUYN TH TRANG LP: 1CNK136
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
CNG TY TNHH 1 THNH VIN NGC SN TRANG MU S 01-TTI 17 TRUNG HOA-NHAN CHINH-THANH XUAN-HN BAN HNH THEO Q S 1141-
TC/Q/BTCNGY 01 THNG 11 NM 1995
CA B TI CHNH
S : 040/10C
PHIU CHINGY 10 THNG 10 NM 2009 N TK 642 : 500.000
NTK 133 : 50.000C TK 1111 : 550.000
H V TN NGI NHN TIN : QUCH TUYTA CH : CNG TY IN LC THNH PH H NIL DO CHI : TR TIN IN THNG 9S TIN : 550.000 (VIT BNG CH) : NM TRM NM MI NGNNG CHN.
KM THEO : 01 CHNG T GCNGY 10 THNG 10 NM 2009
TH TRNG N V K TON TRNG NGI LP PHIUNGI NHN TIN TH QU( K, NG DU) ( K) ( K) ( K)
( K)
N V: CNG TY TY TNHH 1 THNH VIN NGC SN TRANGA CH: 17 TRUNG HOA-NHAN CHINH-THANH XUAN HN
BO CO QUNGY 10 THNG 10 NM 2009
N V TNH: VN
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PT083 1010 B n cho ctyCP tin hc HN 5.673.450 5.369.000 268.450
PT084 1010B n cho cty CPCNHT VN 19.785.150 18.843.000 942.150
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S d- cui ngy 89.675.350
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S tinThanh to n i ng
NGY 10 THNG 10 NM 2097
NGUYN TH TRANG LP: 1CNK137
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
TH QU( K)
2.1.2. TI KHON S DNG :- TI KHON 111 : TIN MTCNG DNG : DNG PHN NH TNH HNH THU-CHI- TN
QU CA CNG TY , CH BAO GM TIN MT VIT NAM .+ BN N : PHN NH CC KHON TIN MT, NGN PHIU
NHP QU+ BN C : PHN NH TIN MT,NGN PHIU XUT QUS D CUI K BN N : PHN NH S TIN MT, NGN
PHIU TN QU CUI K2.1.3. CC TRNG HP K TON :
MT S NGHIP V THU- CHI TIN MT PHT SINH TRONG NGY10/10/2009
-Cn c vo phiu thu s 082 ngy 10/10/2009 k ton ghi :N TK 1111 : 4.739.700
CTK 5111 : 4.514.000C TK 3331 : 225.700
- Cn c vo phiu thu s 083 ngy 10/10/2009 k ton ghi :N TK 1111 : 5.637.450
CTK 5111 : 5.369.000C TK 3331 : 268.450
- Cn c vo phiu thu s 084 ngay 10/10/2009 k ton ghi :N TK 1111 : 19.785.150
CTK 5111 : 18.843.000C TK 3331 : 942.150- Cn c vo phiu chi s 038 ngy 10/10/2009 k ton ghi :
N TK642 : 500.000NTK 133 : 50.000
C TK 1111 : 550.000- Cn c vo phiu chi s 039 ngy 10/10/2009 k ton ghi;
N TK 334 : 10.000.000C TK 1111 : 10.000.000
- Cn c vo phiu chi s 040 ngy 10/10/2009 k ton ghi ;N TK 642 : 500.000NTK 133 : 50.000
C TK 1111 : 550.000
2.1.4. S K TON : (TRCH S QU TIN MT TI CNG TY)2.2. CN C VO PHIU THU, PHIU CHI, BO CO QU TIN MTTRONG THNG 10 NM 2009 K TON VO S QU NH SAU :(TRCH S QU TIN MT THNG 10/2009)
NGUYN TH TRANG LP: 1CNK138
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
CNG TY TNHH 1 THNH VIN NGC SN TRANG
S QU TIN MTTIN VIT NAM
THNG 10 NM 2009NG
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DIN GIITKING
S TIN
THU CHI THU CHI TN
D U THNG 10 142.503.250
01/10 01 THU TIN TM NG 141 2.000.000 144.503.325
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NHP QU1121
40.000.000 184.503.325
03THU TIN BN BNUPS OFFLINE 500A
5111
3331
790.000
39.500 185.332.750
01THANH TON TM
NG141
1.400.000 183.932.750
04THU TIN BN MY
IN+ VAT5111
3331
4.200.000
210.000 188.342.750
05THU TIN BN 5 MY
FAX CANON L14051113331
26.250.0001.312.500 215.905.250
06THU TIN BN MYSCANNER SCANJET
G2410
51113331
1.499.00074.950 217.479.200
02
TR TIN NHP MN
LCD743 CN NTHNG 9
331 58.950.000 158.529.200
02/10 03 TR LI VAY THNG 9 635 385.000 158.144.200
07THU TIN BN MY
PHOTO +VAT51113331
10.000.000500.000 168.644.200
04CHI HI NGH TIP
KHCH6428
600.000 168.044.200
05TR TIN V/C HNG
BN6417
650.000 167.394.200
08RT TGNH V NHP
QU 112156.000.000 223.394.200
NGUYN TH TRANG LP: 1CNK139
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
09THU TIN BN HP
CATTNG711
500.000 223.894.200
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1.400.000 225.294.200
06CHI MUA BN GH
CHO VP153
3.200.000 222.094.200
11THU TIN BN MY
CHIU HITACHI LCDCP-RX70
51113331
15.960.000798.000
238.852.200
CNG CHUYN TRANGSAU
161.524.950
65.185.000 238.852.200
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NGY
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DIN GII
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S TIN
THU CHI THU CHI TN
S TRANG TRCCHUYN SANG
161.524.950 65.185.000 238.852.200
12
BN MY IN
LEXMARK LASERPRINTER E120
5111
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1.869.000
93.450 240.814.650
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5111
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1.660.000
83.000 129.907.650
16THU TIN BN 1 DN
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6.594.000
329.700 136.821.350
15THU TIN BN MY
HU SURPASS DREAMSD 808D
5111
3331
3.599.000
179.950 140.610.300
16 THU TIN BN 10 FAN 8 5111 520.000 141.156.300
NGUYN TH TRANG LP: 1CNK140
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
X 8 CM 3331 26.00008 CHI GII QUYT BHXH 3383 5.200.000 135.956.300
09TR TIN SA CU
THANG VP331
700.000135.256.300
04/10 10TR H TIN V/C CHO
KHCH131
185.000135.071.300
17THU TIN BN
LINKSYS SWITCHING10/100 - 16 PORT
51113331
1.295.00064.750
136.431.050
18THU TIN BN PLANETSWITCHING 10/100 - 16
PORT
51113331
710.00035.500
137.176.550
19THU TIN BN MY
PHOTOCOPY CANON IR -
1024
51113331
15.399.000769.950
153.345.500
11
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B MNG, MY IN,FAX....
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56.000.000
2.800.000 94.545.500
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51113331
4.971.000248.550
99.765.050
21THANH TON TM
NG141
1.400.000101.165.050
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N331
3.200.00097.965.050
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(TRCH S QU TIN MT_TIP)NG
YTH
NG
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DIN GIITKING
S TIN
THU CHI THU CHI TN
S TRANG TRCCHUYN SANG
405.632.250 350.007.320 55.552.930
09/10 81BN MY 05 IN
LEXMARK LASERPRINTER E120
5111
3331
9.345.000
467.250 65.365.180
10/10 82THU TIN BN MN
HNH LCD 743 NX
5111
3331
4.514.000
225.700 70.104.880
NGUYN TH TRANG LP: 1CNK141
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TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
83THU TIN BN LINH
KIN CHO CNGTY CPTIN HC HN
5111
3331
5.369.000
268.450 75.742.233
84
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SAMSUNG 80GB
5111
3331
18.843.000
942.150 95.114.480
85THU TIN BN LAPTOP
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5111
3331
12.899.000
644.950 108.658.430
38CHI TIN MUA DNG VN PHNG
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642
133
500.000
50.000
39 CHI TIN LNG NVVPT 09 334 10.000.000
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101
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2.590.000129.500
92.209.850
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NGUYN TH TRANG LP: 1CNK142
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43/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
02 01/10 Rt tin gi ngn hng nhp qu 1121 40.000.00003 01/10
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3331
790.000
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05 01/10 Thu tin bn my Scanner ScanJetG2410
51113331 1.499.00074.950
06 01/10 Thu tin bn my Scanner ScanJetG2410
51113331
1.499.00074.950
07 02/10 Thu tin bn my photo +VAT 51113331
10.000.000500.000
08 02/10 Rt TGNH v nhp qu 1121 56.000.00009 02/10 Thu tin bn Hp cattng 711 500.00010 02/10 Thanh ton tm ng 141 1.400.000
11 02/10 Thu tin bn My chiu hitachi LCDCP-RX70
51113331
15.960.000798.000
12 02/10 Bn my in Lexmark Laser PrinterE120
5111
3331
1.869.000
93.450
13 03/10 Thu tin khch hng n 131 7.350.000
14 03/10 Bn 02 DDR2 1.0GB bus 667 (PC2-5300) Kingston
5111
3331
1.660.000
83.00015 03/10 Thu tin bn 1 dn my vi tnh
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3331
6.594.000
329.700
16 03/10 Thu tin bn my hu Surpass DreamSD 808D
5111
3331
3.599.000
179.950
17 Thu tin bn 10 Fan 8 x 8 cm 51113331
520.00026.000
18 04/10 Thu tin bn Linksys Switching 10/100- 16 Port ( SD216 )
51113331
1.295.00064.750
19
04/10
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51113331
710.00035.500
20
04/10
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51113331
15.399.000769.950
21 04/10 Thu tin bn 03 thit b m vch Zebex
Z 3000
5111
3331
4.971.000
248.550
NGUYN TH TRANG LP: 1CNK143
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8/3/2019 Ke Toan Von Bang Tien 2
44/75
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4.514.000
225.700
83 10/10 Thu tin bn linh kin cho cngty CPtin hc HN
5111
3331
5.369.000
268.450
84 10/10 Thu tin bn bun HDD samsung80GB
5111
3331
18.843.000
942.15085 10/10 Thu tin bn laptop ASUS K40IJ-
T6600 (VX104) Xm - PC DOS5111
3331
12.899.000
644.950
.
.. ............................................. ......... ............................
101 11/10 Thu tin bn 02 Linksys Switching10/100 - 16 Port ( SD216 )
51113331
2.590.000129.500
.
.. ............................................. ......... ............................
Cng 2.836.236.250
Cng ty
TNHH 1
THNH VINNGC SN
TRANG
Bng tp hp chng t gc cng loi
Tn chng t: Phiu chi
Thng 10 nm 2009n v : ng
CHNG
T DIN GIITK I
NGS TIN
SH NT
01 01/10 THANH TON TM NG 141 1.400.000
02 02/10 TR TIN NHP MN LCD743 331
NGUYN TH TRANG LP: 1CNK144
-
8/3/2019 Ke Toan Von Bang Tien 2
45/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
CN N THNG 9 58.950.00003 02/10 TR LI VAY THNG 9 635 385.00004 02/10 CHI HI NGH TIP KHCH 6428 600.00005 02/10 TR TIN V/C HNG BN 6417 650.00006 02/10 CHI MUA BN GH CHO VP 153 3.200.000
07 02/10 RT QU GI NGN HNG 1121 120.000.00008 03/10 CHI GII QUYT BHXH 3383 5.200.00009 03/10 TR TIN SA CU THANG VP 331 700.00010 03/10 TR H TIN V/C CHO KHCH 131 185.000
11 04/10TR TIN NHP THIT B
MNG, MY IN, FAX....1561133
56.000.0002.800.000
12 04/10 TR TN BC D CN N 331 3.200.000.. ..
38 10/10 CHI TIN MUA DNG VNPHNG THNG 10 642133500.00050.000
39 10/10CHI TIN LNG NHN VIN
VP T 09334 10.000.000
40 10/10 TR TIN IN QL T96427133
500.000
50.000. . .. .
CNG 2.760.672.800
Cng tyTNHH 1THNH
VIN NGC
SN TRANG
Chng t ghi sNgy 31/10/2009
S: 19
n v tnh: VNTK i ng Trch yu S tin
N C N C111
11121 Rt tin gi ngn hng nhp qu 203.577.777
111
1131 Thu tin n ca khch hng 122.154.000
NGUYN TH TRANG LP: 1CNK145
-
8/3/2019 Ke Toan Von Bang Tien 2
46/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
111
1141 Thu tin tm ng 5.637.450
111
1138 Cc khon phi thu khc 19.785.150
111
1 3331 Thu GTGT u ra 117.003.773
111
15111 Doanh thu bn hng t cc CH 2.3 40.075.450
111
1711 Thu khc 22.365.500
Cng 2.836.236.250
Km theo 9 chng t gc
Ngi lp
(K, tn h)
K ton trng
(K, tn h)
Cng ty
TNHH 1
THNH
VIN
NGC SN
TRANG
chng t ghi sNgy 31/10/2009 S 20
n v tnh: VN
TK i ngTrch yu S tin
N C N C112
11111 Trch qu TM gi vo NH 2.190.142.800
131 1111 Tr h tin V/C cho KH 814.350
NGUYN TH TRANG LP: 1CNK146
-
8/3/2019 Ke Toan Von Bang Tien 2
47/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
133 1111 Thu GTGT u vo 102.325.550141 1111 Chi Tm ng 21.300.000331 1111 Tr tin nh cung cp 152.650.000334 1111 Chi tin lng 135.000.000338 1111 Phi tr khc 34.025.000
635 1111 Li vay 2.312.000
641 1111 Chi ph bn hng 75.250.850
642 1111 Chi ph qun l 46.852.250
Cng 2.760.672.800
Km theo12. chng t gc
Ngi lp
(K, tn h)
K ton trng
(K, tn h)
NGUYN TH TRANG LP: 1CNK147
-
8/3/2019 Ke Toan Von Bang Tien 2
48/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
Cng ty
TNHH 1
THNH
VINNGC SN
TRANG
s ng k chng t ghi sS 243
n v tnh: VN
STT Chng t ghi sS tin
S hiu Ngy thng .. ..
19 19 31/10/2009 2.836.236.250
20 20 31/10/2009 2.760.672.800. . ...Cng 17.653.986.097
Cng ty TNHH 1THNH VIN NGC SN
TRANG
S ciNm: 2009
NGUYN TH TRANG LP: 1CNK148
-
8/3/2019 Ke Toan Von Bang Tien 2
49/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
Tn TK: Tin mtS hiu TK: 111
n v tnh: VN
Chng tDin giI
TK/
S tinSH NT N C
S d u k 135.134.078
S pht sinh trong k19 31/10 Cc nghip v nhp qu tin
mt trong k1121 325.731.777141 5.637.450
138 19.785.150
3331 117.003.773
5111 2.3 40.075.450
711 22.365.500
20 31/10 Cc nghip v chi qu tinmt trong k 1121 2.190.142.800
131 814.350133 102.325.550
141 21.300.000
331 152.650.000334 135.000.000338 34.025.000
635 2.312.000641 75.250.850642 46.852.250
Cng s pht sinh thng 2.836.236.250 2.760.672.800Cng s d cui thng 75.563.450
Ngy 31 thng 10 nm 2009Ngi ghi s K ton trng Gim c
( k) ( k) ( k, ng du)
2.2 K ton tin gi ngn hng:2.2.1. Chng t s dng: Mt s Nghip v pht sinh lin quan ti Tin gi
ngn hng v chng t k ton pht sinh trong thng 10/2009
NGUYN TH TRANG LP: 1CNK149
-
8/3/2019 Ke Toan Von Bang Tien 2
50/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
Ngn hng No v PTNT Vit NamNHNoPTNT- Cu Giy
M s thu ca CN: 0100686174- 030Bn sao
Lin 2 Giy Bo S(number): 01Customer Name (Tn khch hng):Cng ty TNHH 1 THNH VIN NGC SN TRANGa ch: 17 Trung Hoa-Nhan chinh-Thanh Xuan- HNM s thu ca KH: 0101878786
Date (ngy GD):01/10/2009
This is to certify that ( Thng bo vi qu khch hng) We have debited the following amount from account/or received by cash.
Chng ti ghi N vo TK ca qy khch hoc nhn bng tin mt s tin sau:We have erdebited the following amount from account/or paid by cash.
Chng ti ghi C vo TK ca qy khch hoc tr bng tin mt s tin sau:Description(Din gii)
Thng bo lch s giao dch
A/C NO.(S ti khon)
1507201043518 REF(S BT)
ITEM(chi tit)
AMOUT(S Tin)
REMARK(din gii)
Rt tin gi ngn hng C VND 40,000,000
Funds type: C.C.ARelative Ref: 1507201043518Balance: 40,000,000Remark:
Ngi in: inh Thanh Huyn (KT)
Khch hng Thanh ton vin Trng phng( k) ( k, ng du) ( k)
TEL : 04.791.0806
FAX : 04.791.0815
Ngn hng No v PTNT Vit Nam
NGUYN TH TRANG LP: 1CNK150
-
8/3/2019 Ke Toan Von Bang Tien 2
51/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui khoNHNoPTNT- Cu Giy
M s thu ca CN: 0100686174- 030Bn sao
Lin 2 Giy Bo S(number): 342Customer Name (Tn khch hng):Cng ty TNHH 1 THNH VIN NGC SN TRANG
a ch; 17 Trung Hoa-Nhan Chinh-Thanh Xuan-HNM s thu ca KH: 0101878786
Date (ngy GD):02/10/2009
This is to certify that ( Thng bo vi qu khch hng) We have debited the following amount from account/or received by cash.
Chng ti ghi N vo TK ca qy khch hoc nhn bng tin mt s tin sau:We have erdebited the following amount from account/or paid by cash.
Chng ti ghi C vo TK ca qy khch hoc tr bng tin mt s tin sau:Description(Din gii)
Thng bo lch s giao dch
A/C NO.(S ti khon)
1507201043518 REF(S BT)
ITEM(chi tit)
AMOUT(S Tin)
REMARK(din gii)
Rt tin gi ngn hng C VND 56,000,000
Funds type: C.C.ARelative Ref: 1507201043518
Balance: 56,000,000Remark:
Ngi in: inh Thanh Huyn (KT)
Khch hng Thanh ton vin Trng phng( k) ( k, ng du) ( k)
TEL : 04.791.0806FAX : 04.791.0815
Ngn hng No v PTNT Vit Nam
NHNoPTNT- Cu Giy
NGUYN TH TRANG LP: 1CNK151
-
8/3/2019 Ke Toan Von Bang Tien 2
52/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui khoM s thu ca CN: 0100686174- 030
Bn sao
Lin 2 Giy Bo S(number): 42.102Customer Name (Tn khch hng):Cng ty TNHH 1 THNH VIN NGC SN TRANGa ch: 17 Trung Hoa-Nhan Chinh-Thanh Xuan- HN
M s thu ca KH: 0101878786
Date (ngy GD):31/10/2009
This is to certify that ( Thng bo vi qu khch hng) We have debited the following amount from account/or received by cash.
Chng ti ghi N vo TK ca qy khch hoc nhn bng tin mt s tin sau:We have erdebited the following amount from account/or paid by cash.
Chng ti ghi C vo TK ca qy khch hoc tr bng tin mt s tin sau:Description(Din gii)
Thng bo lch s giao dch
A/C NO.(S ti khon)
1507201043518 REF(S BT)
ITEM(chi tit)
AMOUT(S Tin)
REMARK(din gii)
Chuyn khon tr ngi bn C VND 87,000,000
Funds type: C.C.ARelative Ref: 1507201043518Balance: 87,000,000
Remark:Ngi in: inh Thanh Huyn (KT)
Khch hng Thanh ton vin Trng phng( k) ( k, ng du) ( k)
TEL : 04.791.0806FAX : 04.791.0815
Ngn hng No v PTNT Vit NamNHNoPTNT- Cu Giy
M s thu ca CN: 0100686174- 030
NGUYN TH TRANG LP: 1CNK152
-
8/3/2019 Ke Toan Von Bang Tien 2
53/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui khoBn sao
Lin 2 Giy Bo S(number): 420Customer Name (Tn khch hng):Cng ty TNHH 1 THNH VIN NGC SN TRANGa ch: 17 Trung Hoa-Nhan Chinh Thanh Xuan- HNM s thu ca KH: 0101878786
Date (ngy GD):03/10/2009
This is to certify that ( Thng bo vi qu khch hng)We have debited the following amount from account/or received by cash.Chng ti ghi N vo TK ca qy khch hoc nhn bng tin mt s tin sau:
We have erdebited the following amount from account/or paid by cash.Chng ti ghi C vo TK ca qy khch hoc tr bng tin mt s tin sau:
Description(Din gii)
Thng bo lch s giao dch
A/C NO.(S ti khon)
1507201043518 REF(S BT)
ITEM(chi tit)
AMOUT(S Tin)
REMARK(din gii)
Gi tin mt khng k hn D VND 120,000,000
Funds type: C.C.ARelative Ref: 1507201043518Balance: 120,000,000Remark:
Ngi in: inh Thanh Huyn (KT)
Khch hng Thanh ton vin Trng phng( k) ( k, ng du) ( k)
TEL : 04.791.0806FAX : 04.791.0815
Ngn hng No v PTNT Vit NamNHNoPTNT- Cu Giy
M s thu ca CN: 0100686174- 030
Bn sao
NGUYN TH TRANG LP: 1CNK153
-
8/3/2019 Ke Toan Von Bang Tien 2
54/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
Lin 2 Giy Bo S(number): 452Customer Name (Tn khch hng):Cng ty TNHH 1 THNH VIN NGC SN TRANGa ch: 17 Trung Hoa-Nhan Chinh-Thanh Xuan- HNM s thu ca KH: 0101878786
Date (ngy GD):03/10/2009
This is to certify that ( Thng bo vi qu khch hng)
We have debited the following amount from account/or received by cash.Chng ti ghi N vo TK ca qy khch hoc nhn bng tin mt s tin sau: We have erdebited the following amount from account/or paid by cash.
Chng ti ghi C vo TK ca qy khch hoc tr bng tin mt s tin sau:Description(Din gii)
Thng bo lch s giao dch
A/C NO.(S ti khon)
1507201043518 REF(S BT)
ITEM(chi tit)
AMOUT(S Tin)
REMARK(din gii)
Cng ty TNHH Mai anh tr tin D VND 15.800,000
Funds type: C.C.ARelative Ref: 1507201043518Balance: 15,800,000Remark:
Ngi in: inh Thanh Huyn (KT)
Khch hng Thanh ton vin Trng phng( k) ( k, ng du) ( k)
TEL : 04.791.0806FAX : 04.791.0815
Ngn hng No v PTNT Vit NamNHNoPTNT- Cu Giy
M s thu ca CN: 0100686174- 030Bn sao
Lin 2 Giy Bo S(number): 453
NGUYN TH TRANG LP: 1CNK154
-
8/3/2019 Ke Toan Von Bang Tien 2
55/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui khoCustomer Name (Tn khch hng):Cng ty TNHH 1 THNH VIN NGC SN TRANGa ch; 17 Trung Hoa-Nhan Chinh Thanh Xuan- HNM s thu ca KH: 0101878786
Date (ngy GD):03/10/2009
This is to certify that ( Thng bo vi qu khch hng)We have debited the following amount from account/or received by cash.
Chng ti ghi N vo TK ca qy khch hoc nhn bng tin mt s tin sau: We have erdebited the following amount from account/or paid by cash.
Chng ti ghi C vo TK ca qy khch hoc tr bng tin mt s tin sau:Description(Din gii)
Thng bo lch s giao dch
A/C NO.(S ti khon)
1507201043518 REF(S BT)
ITEM(chi tit)
AMOUT(S Tin)
REMARK(din gii)
Nhn tin k qu D VND 32,000,000
Funds type: C.C.ARelative Ref: 1507201043518Balance: 32,000,000Remark:
Ngi in: inh Thanh Huyn (KT)
Khch hng Thanh ton vin Trng phng( k) ( k, ng du) ( k)
TEL : 04.791.0806FAX : 04.791.0815
U nhim chiS :02Lp ngy: 04 thng 10 nm 2009
Chuyn khon, chuyn tin th, inPhn do nh ghi
NGUYN TH TRANG LP: 1CNK155
-
8/3/2019 Ke Toan Von Bang Tien 2
56/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
n v tr tin: Cng ty TNHH 1 THNH VIN NGCSN TRANG
Ti khon: 1507201043518
Ngn hng:Nng nghip v pht trin Nng thnn v nhn tin: Cng ty Trn AnhTi khon: 11020147813018
Ngn hng: TechcomBankTin bng ch: Mt trm ba mi bn triu su trmby mi ngn ng chn.
Ni dung thanh ton: Tr tin mua hng
n v tr tin
K ton Ch TK
Ngn hng a
Ghi s ngy :04/10/2009
K ton Trng phng KT
Ngn hng b
Ghi s ngy :04/10/2009
K ton Trng phng KT
U nhim chiS :17Lp ngy: 10 thng 10 nm 2009
Chuyn khon, chuyn tin th, in
Phn do nh ghi
NGUYN TH TRANG LP: 1CNK1
tk n331
tk c
1121
S tin bng s134.670.000
56
-
8/3/2019 Ke Toan Von Bang Tien 2
57/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
n v tr tin: Cng ty TNHH 1 THNH VIN NGCSNTRANGTi khon: 1507201043518Ngn hng:Nng nghip v pht trin Nng thn
n v nhn tin: Nng nghip v pht trin NngthnTi khon: 0100686174- 030
Ngn hng: Nng nghip v pht trin Nng thnTin bng ch: Mt trm bn mi su triu ngchn.
Ni dung thanh ton: Tr tin vay ngn hn.
n v tr tin
K ton Ch TK
Ngn hng a
Ghi s ngy :10/10/2009
K ton Trng phng KT
Ngn hng b
Ghi s ngy :10/10/2009
K ton Trng phng KT
U nhim chiS :18Lp ngy: 10 thng 10 nm 2009
Chuyn khon, chuyn tin th, inPhn do nh ghi
NGUYN TH TRANG LP: 1CNK1
tk n311
tk c
1121
S tin bng s146.000.000
57
-
8/3/2019 Ke Toan Von Bang Tien 2
58/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
n v tr tin: Cng ty TNHH 1 THNH VIN NGCSNTRANGTi khon: 1507201043518Ngn hng:Nng nghip v pht trin Nng thn
n v nhn tin: Cng ty in lc H NiTi khon: 4501 000 011 1319
Ngn hng: Ngn hng u T v Pht Trin H TyTin bng ch:Nm trm nm mi ngn ng chn.
Ni dung thanh ton: Tr tin in ca hng s 4.
n v tr tin
K ton Ch TK
Ngn hng a
Ghi s ngy :10/10/2009
K ton Trng phng KT
Ngn hng b
Ghi s ngy :10/10/2009
K ton Trng phng KT
U nhim thu
S :01
Lp ngy : 01 thng 10 nm
2009
Phn do nh ghi
n v mua hng:
NGUYN TH TRANG LP: 1CNK1
tk n331
tk c
1121
S tin bng s550.000
tk n
1121
tk c
131
S tin bng s
126.523.550
58
-
8/3/2019 Ke Toan Von Bang Tien 2
59/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
cng ty TNHH Tin hc v in t Ph Bnh.Ti ngn hng:Nng nghip v pht trin Nng thn Tn n v bn hng:Cng ty TRANGTNHH 1 THNH VIN NGC SN
Ti khon: 1507201043518Theo hp ng s: 06/T10
S tin ( bng ch):Mt trm hai mi su triu nm trm hai mi ba ngn
nm trm nm mi ng chn.
S ngy chm tr: 0 ngy
S tin pht chm tr (bng ch):Khng pht tin
U nhim thu
S :21
Lp ngy : 10 thng 10 nm 2009
Phn do nh ghi
NGUYN TH TRANG LP: 1CNK1
n v bn
( k tn, ng du)
Ngn hng bn mua
Nhn chng t ngy :01/10/2009TP k ton
( k tn, ng du)
59
-
8/3/2019 Ke Toan Von Bang Tien 2
60/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
n v mua hng:Cng ty TNHH Tin hc TrTi ngn hng:Nng nghip v pht trin Nng thnTn n v bn hng: Cng tyTNHH 1 THNH VIN NGC SNTRANGTi khon: 1507201043518
Theo n t hng s 11 ngy 06/10/2009
S tin ( bng ch): Hai mi ba triu su trm nm
mi ngn ng chn.
S ngy chm tr: 0 ngy
S tin pht chm tr (bng ch):Khng pht tin.................................................................................
U nhim thu
S :22
Lp ngy : 11 thng 10 nm
2009
Phn do nh ghi
n v mua hng: anh Cng
NGUYN TH TRANG LP: 1CNK1
tk n
1121
tk c
131
S tin bng s
23.650.000
n v bn
( k tn, ng du)
Ngn hng bn mua
Nhn chng t ngy :10/10/2009TP k ton
( k tn, ng du)
tk n
1121
tk c
131
S tin bng s
4.200.000
60
-
8/3/2019 Ke Toan Von Bang Tien 2
61/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
/C : H ng- H niTn n v bn hng: Cng ty TNHH 1 THNH VIN NGC SNTRANG
Ti khon: 1507201043518Theo giy yu cu xut hng s 003456/10
S tin ( bng ch):Bn triu hai trm ngn ng chn.
S ngy chm tr: 0 ngy
S tin pht chm tr (bng ch):Khng pht tin
2.2.2. Ti khon s dng :TK 1121 : Tin gi ngn hngCng dng : Phn nh s tin hin c v tnh hnh bin ng tng gim cckhon tin gi ngn hng ca cng ty ti ngn hng.
- Bn N : Phn nh cc khon tin mt gi vo ngn hng- Bn C : Phn nh tin mt rt ra t ngn hngS d cui k bn N : phn nh s tin mt cn gi ti ngn hng
2.2.3. Cc trng hp k ton:Mt s Nghip v pht sinh lin quan ti Tin gi ngn hng pht sinh trong
thng 10/2009- Ngy 01/10+ U Nhim Thu s 01 Thu tin bn hng ca cng ty TNHH Tin hc v int Ph Bnh.
NTK 1121 : 126.523.550.C TK 131 : 126.523.550.
+ Giy bo N s 01 Rt tin gi ngn hng nhp qu tin mt :NTK 1111 : 40.000.000
CTK 1121 : 40.000.000- Ngy 02/10 : Giy bo N s 342 Rt tin gi ngn hng Nhp qu tin mt :
NGUYN TH TRANG LP: 1CNK1
n v bn
( k tn, ng du)
Ngn hng bn mua
Nhn chng t ngy :11/10/2009
TP k ton( k tn, ng du)
61
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8/3/2019 Ke Toan Von Bang Tien 2
62/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
NTK 1111 : 56.000.000CTK 1121 : 56.000.000
- Ngy 03/10 :+ Giy bo C s 420 Xut qu tin mt gi vo Ngn hng :
NTK 1121 : 120.000.000CTK 1111 : 120.000.000
+ Giy bo C s 453 Nhn tin k qu N TK 1121 : 32.000.000
CTK 344 : 32.000.000- Ngy 04/10 : U nhim chi s 02 Tr tin mua hng cng ty Trn Anh
NTK 331 : 134.670.000CTK 1121 : 134.670.000
- Ngy 10/10 :+ U Nhim chi s 17 : Tr tin vay ngn hn Ngn hng nng nghip :
NTK 311 : 146.000.000
CTK 1121 : 146.000.000+ U nhim Thu s 21 : Thu tin bn hng Cng ty TNHH Tin hc Tr :
NTK 1121 : 23.650.000CTK 131 : 23.650.000
+ U nhim thu s 22 : Thu tin bn hng anh Cng- H ng- HNNTK 1121 : 4.200.000
CTK 131 :4.200.000- Ngy 31/10 : Giy bo N s 42.102 chuyn khon tr ngi bn :
NTK 331 : 87.000.000
CTK 1121 : 87.000.0003.2. S k ton tin gi ngn hng ti cng ty:Cn c vo Giy Bo N, Giy Bo C, U Nhim Thu, U Nhim Chi trongthng 10 nm 2009 k ton vo S Chi Tit Theo Di TGNH nh sau : (trch SChi Tit Theo Di TGNH 10/2009)TNHH 1 THNH VIN NGC SN TRANG
S Chi Tit TGNHTK 1121_Tin Vit Nam
Ti Ngn Hng Nng Nghip v Pht Trin Nng Thn _Chi nhnh Cu Giy
S hiu ti khon : 1507201043518Thng 10 nm 2009
Ngythng
Chng t
Din giiTKing
S tin
Shiu
Ngythng
Thu Chi Tn
D u thng 10 201.542.150
01/10GBN
4224330/09
Chi tm ng mua hng choanh Vit
141 42.000.000 159.542.150
NGUYN TH TRANG LP: 1CNK162
-
8/3/2019 Ke Toan Von Bang Tien 2
63/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
GBN01
01/10 Rt tin gi NH nhp qu 1111 40.000.000 119.542.150
GBC01
01/10Thu tin bn bn UPS
offline 500A
5111
3331
790.000
39.500120.371.650
GBN02
01/10 Thanh ton tm ng 141 1.400.000 118.971.650
GBC03
01/10Thu tin bn 5 my FAX
canon L14051113331
26.250.0001.312.500
146.534.150
......................... .......... ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,
02/10GBC319
01/10Thu tin bn 02 my
Scanner ScanJet G241051113331
14.998.000749.900
223.394.200
Thu tin bn my photo+VAT
51113331
10.000.000500.000 168.644.200
GBN342
02/10 Rt tin gi Ngn hngnhp qu tin mt
1111 56.000.000 168.044.200
................ .......... .................. ................ ..................
3/10GBC420
Xut qu tin mt gi vongn hng
1111 120.000.000
GBC453
Nhn tn k qu 344 32.000.000
...................................... ........ .................. ................. ..................
04/10UNC
0202/10 Tr tin ngi bn 331
134.670.000
222.094.200
GBC475
03/10Thu tin bn My chiuhitachi LCD CP-RX70
51113331
5.960.000298.000
215.836.200
Cng chuyn trang sau 1.040.711.250 724.460.050 316.251.200
(Trch S chi tit TGNH _tip)
Ngythng
Chng t
Din giiTK i
ng
S tin
Shiu
Ngy
thngThu Chi Tn
Trang trc chuyn sang 1.040.711.250 724.460.050 316.251.200
........................... .......... .................. .................. ................
10/10UNC
1710/10 Tr tn vay ngn hn 311 146.000.000
UNT21
8/10
Thu tin ca Cng tyTNHH Tin hc Tr
131 23.650.000
NGUYN TH TRANG LP: 1CNK163
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8/3/2019 Ke Toan Von Bang Tien 2
64/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
UNT22
Thu tin khch l 131 4.200.000
GBC1204
7/10Thu tin bn laptop
ASUS K40IJ-T6600
Xm - PC DOS
5111
3331
12.899.000
644.950
GBN1425
Chi tin mua xe t 4ch phc v QL
211
133
145.000.000
14.500.000
........................ ....... ................ ..................31/10 ........................ .......... .................. ..................
GBC
2654431/10 Thanh ton tm ng 141 400.000
GBN
4210229/10 Tr n nh cung cp 331 87.000.000 375.236.250
........ ....... ....... ......................... ........ ................. ..................................
Cng s pht sinh 7.805.365.850 7.392.778.600
S d cui thng412.587.250
Ngy 31 thng 10 nm 2009
Ngi ghi s
( k)
K ton trng
( k)
Gim c
( k, ng du)
Cng tyTNHH 1THNH VIN
NGC SN
TRANG
Chng t ghi sNgy 31/10/2009
S: 21n v tnh: VN
TK i ng Trch yu S tin
N C N C111
11121 Rt TGNH nhp qu TM 325.731.777
133 1121 Thu GTGT u vo 174.890.243
NGUYN TH TRANG LP: 1CNK164
-
8/3/2019 Ke Toan Von Bang Tien 2
65/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
141 1121 Thanh ton tm ng 3.250.000
211 1121 Mua TSC 1.145.000.000
311 Tr vay ngn hn 146.000.000
331 1121 Tr n nh cung cp 5.571.066.080
635 1121 Chi tr li vay 2.277.500
811 1121 Chi khc 24.563.000
Cng 7.392.778.600
Km theo 09 chng t gc
Ngi lp(K, tn h)
K ton trng(K, tn h)
TKDin giI
S tinN C N C1121 1111 Trch QTM gi vo NH 2.190.142.8001121 131 Thu tin khch hng n 165.201.550
1121 138 Cc khon phi thu khc 5.132.000
NGUYN TH TRANG LP: 1CNK1
Cng tyTNHH 1THNH VIN
NGC SN
TRANG
Chng t ghi sNgy 21/10/2009 S 22
n v tnh: VN
65
-
8/3/2019 Ke Toan Von Bang Tien 2
66/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
1121 141 Thu tin tm ng 1.852.4001121 3331 Thu GTGT u ra 135.123.6501121 344 Tin k qu ngn hn 32.000.000
1121 5111Doanh thu bn hng t cc
CH5.275.913.850
Cng 7.805.365.850
Km theo 07 chng t gc
Ngi lp(K, tn h)
K ton trng(K, tn h)
Cng ty TNHH 1THNH VIN NGC
SN TRANG
s ng k chng t ghi s
n v: ng
TTChng t
S tinSH NT.
21 21 31/10 7.392.778.60022 22 31/10 7.805.365.850
.
17.653.986.097
Km theo . chng t g
Cng ty THHH
1THNH VIEN
NGOC SON
TRANG
s ci
Tn TK: Tin gi ngn hng SHTK: 112
n v tnh: VN
TTChng t
Din giiTK S tin
SH NT N C
S d u k 201.542.150
21 31/10 Cc nghip v thubng tn gi
1111 2.190.142.800
131 165.201.550
NGUYN TH TRANG LP: 1CNK166
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8/3/2019 Ke Toan Von Bang Tien 2
67/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
trong k
138 5.132.000
141 1.852.400
3331 135.123.650
344 32.000.000
5111 5.275.913.850
22 31/10
Cc nghip v chitin gi ngn hng
trong k
1111 325.731.777
133 174.890.243
141 3.250.000
211 1.145.000.000
311 146.000.000
331 5.571.066.080
635 2.277.500
811 24.563.000
Cng pht sinhtrong k
7.805.365.850 7.392.778.600
S d cui k 412.587.250
Ngy 31 thng 10 nm 2009Ngi ghi s K ton trng Gim c
( k) ( k) ( k, ng du)
Phn III :
Mt s gii phpnhm hon thin cng tc k ton vn bng tin ti cng ty THHH 1
THNH VIEN NGOC SON TRANGI. Nhn xt v cng tc k ton vn bng tin ti cng ty THHH 1THNHVIEN NGOC SON TRANG1. u im : T khi c thnh lp li n nay, Cng ty lun phi i u vi
hng lot kh khn, c bit l s cnh tranh gay gt ca n v, t chc kinh t
khc, nhng cong ty c nhng c gng ng ghi nhn trong vic t chc b
my qun l nhm p ng c nhu cu ca th trng.
NGUYN TH TRANG LP: 1CNK167
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8/3/2019 Ke Toan Von Bang Tien 2
68/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
Hin nay, Cty ang s dng h thng ti khon k ton thng nht,
ng thi p dng hnh thc t chc s k ton Chng t ghi s. B my k
ton ca cng ty c t chc tng i gn nh, mi k ton vin u c
phn cng cng vic r rng. Trnh ca nhn vin khng ngng c nng
cao thng xuyn c o to v bi dng nghip v chuyn mn, bit vn
dng kho lo v nhp nhng gia l thuyt v thc t ti cng ty, bit p dng
nhng phng php hch ton ph hp vi thc t pht sinh ng thi c th
gim c khi lng cng vic ghi chp tha t c hiu qu cao. Mi
nhn vin k ton u c th s dng c my vi tnh nn cng vic k ton
c thc hin nhanh chng, s liu lun chnh xc.
Nh phn tch r phn trc, trong cng tc hch ton k ton ti
Cng ty th hch ton vn bng tin l mt khu v cng quan trng. Nh nhn
thc r iu ny, cng ty c nhng bin php tt trong vic t chc hch ton
cng nh qun l v s dng vn bng tin.
Trn y l mt s nhng nhn xt v u im ca Cong ty ni chung v
phng k ton ni ring trong vic tm ra con ng c tnh hiu qu nht cho
kinh doanh.
2.Mt s nhng tn ti v hn ch:
Do a bn hot ng qu rng nn vic tp hp s liu chng t s
sch cn chm chp, dn n vic lp bo co k ton nh k thng khng
ng thi hn gy chm tr trong vic ra quyt nh i vi nh qun l
Hin nay cng ty s dng my vi tnh lu tr s liu v s schnhng vn ch l thc hin phn mm thng thng nh: Word, Excel ch cha
c mt phn mm ring bit phc v cng tc k ton nn doanh nghip vn
cha thc s pht huy ht vai tr ca my tnh trong cng tc hch ton k ton,
cha tit kim c lao ng ca nhn vin k ton v thi gian lp, ghi chp ,
tng hp s liu v chuyn s.
NGUYN TH TRANG LP: 1CNK168
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8/3/2019 Ke Toan Von Bang Tien 2
69/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
Bo co lu chuyn tin t l mt bo co ti chnh phn nh cckhon thu v chi tin trong k ca doanh nghip theo tng hot ng kinhdoanh, hot ng u t v hot ng ti chnh. Thng qua n ch doanh nghipc th d on c lng tin mang li t cc hot ng trong tng lai. Nhqun l cng c th thy trc c kh nng thanh ton trong k hot ngti ... V s quan trng m hu ht cc doanh nghip u lp bo co luchuyn tin t. Nhng cho n nay Cng ty TNHH 1 THNH VIN NGC
SN TRANGvn cha s dng vai tr ca bo co ny.
Do Cng ty ch m ti khon Ngn hng nng nghip m khi lng
giao dch qua ngn hng kh ln nn chi ph cho vic thanh ton kh l cao v
bt tin cho khch hng cng nh doanh nghip.
Trong qun l tin mt cha c s kim tra t sut nn cha phn nhc chnh xc cht lng ca cng tc k ton qu.
II. Mt s gii php gp phn hon thin cng tc hch ton k ton vn bngtin ti Cng ty TNHH 1 THNH VIN NGC SN TRANG.
Hin nay, Cng ty khng ngng y mnh mi quan h khng ch vi cc t
chc trong nc m c vi cc t chc quc t. Do yu cu thanh ton bng
ngoi t rt quan trng.
Trong khi cng ty ch c ti khon 112.2: Tin gi Ngn hng bng
ngoi t dng phn nh tnh hnh tng gim ngoi t ca n v ti Ngn
hng m khng ng k s dng TK 111.1 Tin mt ti qu bng ngoi t.
iu ny gy nn khng t nhng kh khn. Gi s khi khch hng n thanh
ton bng ngoi t th n v li khng th nhp qu m phi c mt ngi i
i ly ng Vit Nam hoc em gi vo ti khon tin gi bng ngoi t ti
Ngn hng. y l s lng ph thi gian v nhn cng mt cch v l.
V vy theo em doanh nghip nn ng k s dng thm ti khon 111.2
Tin mt ti qu bng ngoi t phc v cho vic sn xut kinh doanh c
thun li.
NGUYN TH TRANG LP: 1CNK169
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8/3/2019 Ke Toan Von Bang Tien 2
70/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
- Cng ty ch c ti khon TGNH ti Nng nghip v pht trin nng thn vi
khi lng giao dch ln nn vic m thm ti khon cc ngn hng khc
tin cho vic giao dch vi i tc l rt quan trng v vic ghi chp chi tit i
vi tng ti khon l rt cn thit, bi n gip cho qu trnh kim tra s sch
c d dng hn. Cng ty cng tin hnh ghi chi tit nhng theo em cn
phi ghi chi tit hn na i vi tng khon mc ti khon v tng nghip v
pht sinh.
- Cng ty cn trang b thm my vi tnh cho phng k ton ng thi phi t
chc o to nng cao trnh cho nhn vin k ton v chng trnh k
ton my nhm qun l chnh xc c cc con s. Bn cnh Cng ty cng
cn phi xy dng mt chng trnh k ton thng nht trn my vi tnh nhm t
ng ho mc cao nht cng tc hch ton ni chung v cng tc hch ton
vn bng tin ni ring
- Do n v cha c mt nh mc tin mt tn qu c th cng nh mt k
hoch thanh ton tin cng n thng nht nn dn n tnh trng s tin mt c
ti qu ca n v khng n nh, c lc qu t c lc qu nhiu. iu ny d
gy nn nhng kh khn cho Cng ty trong vic chi tiu tin mt phc v nhu
cu sn xut kinh doanh hoc gy ng qu nhiu tin lm vng quay ca vn
b chm li. khc phc nhc im ny, theo em Cng ty nn xy dng mt
nh mc tin mt tn qu c th trong tng k hch ton cn c vo k hoch
thu chi tin mt trong k. nh mc ny c th c x dch trong k hch ton,
nhng khng c php tng qu cao hoc qu thp gy tnh trng bt n trong
qu tin mt ca doanh nghip. Bn cnh Cng ty cng cn lp k hoch thu
hi v thanh ton cng n sao cho s tin s phi tr n cng nh s tin n s
thu hi cn i nhau, m bo c nhu cu thu , chi tin mt ca Cng ty.
NGUYN TH TRANG LP: 1CNK170
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8/3/2019 Ke Toan Von Bang Tien 2
71/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
NGUYN TH TRANG LP: 1CNK171
-
8/3/2019 Ke Toan Von Bang Tien 2
72/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
Qua thi gian thc tp, kt hp vi nghin cu l lun v thc tin, em nhnthy cng tc k ton vn bng tin va mang tnh l lun va mang tnh
thc t cao.
k ton pht huy c vai tr ca mnh trong qun l kinh t thng
qua vic phn nh vi gim c mt cch cht ch, ton vn ti sn tin vn
ca cng ty mi khu ca qu trnh ti sn xut nhm cung cp cc thng
tin chnh xc v hp l phc v cho vic lnh o hot ng sn xut kinhdoanh. Do vic hon thin cng tc k ton ca cng ty l mt tt yu,
nht l trong qu trnh chuyn i nn kinh t sang c ch th trng c s
qun l ca Nh nc. Vn bng tin tr thnh vn quan tm hng
u i vi mi doanh nghip cng nh cc nh qun l th vic hch ton
vn bng tin i hi cng phi c kin ton.
Do hn ch v hiu bit l lun v thc tin, hn na thi gian thc tpti cng ty c hn nn trong qu trnh nghin cu v trnh by bi vit ny
khng trnh khi sai st v hn ch. Em rt mong c c s ng gp v
gip ca cc thy c cng cn b phng k ton Cng ty TNHH 1
THNH VIN NGC SN TRANG.
Em xin chn thnh cm n C Nguyn Th Kim Thuv cc c ch trong
Cng ty tn tnh gip em hon thnh bo co thc tp ny!
Sinh vin
Nguyn Th Trang
.
NGUYN TH TRANG LP: 1CNK172
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8/3/2019 Ke Toan Von Bang Tien 2
73/75
TRNG C KT-KT TH NG MAI Bo cao thc tp cui kho
Li nhn xt ca Cng ty : TNHH 1 THNH VIN NGC SN TRANG.
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