CODg tac ke toan von

,

,

bang ti~,~ t,i cfmg ty _~'~."~_" .. ;".'.

"

"

TNOII'MTV Ow 4
'Quoc
I, ,

"?r'

]Chuyen d@th\l'C t~p

Gvhd: Nguy~o Trio Nguyen Tran

ni

hoan thanh bat chuyen il2 th,!c tl}.pnay toi xin chan thanh dim lin s,!

giup ilff tpn linh ella co giao Nguygn Trlin Nguyen Trlin va cae thliy co trong khoa kinh t: trU'itng Cao Blmg Cong Nghi~ Hui iIii dJn d&t va ltJ.oili2u ki?n va giup ilff tOitrong suat qua trlnh thrl'C tu.pt(li ciJng ty TNHH 1 thanh vien H{1JJ Quac. LA mljt sinh vien llin illiu tien thlj'c tijp t{li mljt cong ty va chua co nhi2u kinh nghi?m th,!c li,qua hai thang th(I'Ctu.p t(li quj cong ty
(/ii

chi cho toi nhi~u b6 lch.

Tuy thiri gian th,!c tpp khong dai nhU'ng tOi (/ii (/tr{1cs,! giiip ilff tu.n link clla cac anh chi phOng ki toan cling nhtr cac phOng ban khac
(/ii 1(10

(/i~u ki?n va mol thang I(li nhung

(rtritng giup to; rat nh;~u trong vi?c n&m vii'ng, lien h? th,!c ti,

hf

ki:n thuc dii hpc ti truiTng, cO them nhi~u kinh nghi?m thlj'c tign trong qua trinh th,!c hifn tat chuyen iI~tat nghifp .•

iii

cuai cimg VOi s,! biit on sau s&e, toi xin chan thanh cam lin cac anh chi trong Cong Iy TNHH 1 thanh vien H{1JJQuae, ngtriri iIii [uon theo sat va htrqng dJn tu.n linh cho toi gilip (/ff va 1(10 (/i~u kifn thuu.n 1{Ii cho toi trong qua trinh Ih,!c hifn
(/~ tai.

Toi rat mong nhljn (/tr{1cSf! chi bao, ilong gop j kiin clla cac thliy co cimg loan thi cac b{ln iii toi co ili~u ki?n b6 sung, nang cao j thuc clla minh, phl!C VI! tat hun cong tac thlj'c ti sau

nay.
Sinh vien UThiXoan

Svth: Le Thi Xoan

Trang:

2

]Chuyen d@th\l'C t~p

Gvhd: Nguy~n Trin Nguyen Tran

M
M VCL VC

uc t. (lC
3 4 4 4 4

LClIMODAU

1.1 Ly do chen d@tili: 1.2 M\lc dich nghien cuu: 1.3 DAi tuvng va pham vi nghien cw

CHUONG 1. 'riNH HINH CHUNG T~ CONG TY TNHH MTV HQP 6 1.1.Qua trlnh hlnh thanh va phat tri~n •.............................................................................. 6 1.1.1. QUa trlnh hlnh thanh coa rong ty 6 1.1.2. Qua trlnh phllt triin coa cong ty 6 1.2.Chirc nang va nhi~m V\l cua cong ty 7 1.2.1. Chirc nang coa ciing ty 7 1.2.2 Nhifm V\l coa cong ty 8 1.3 • BI) may quan Iy cua rong ty 8 1.4. Ta chirc bi} may ke toan 9 1.5. TInh hmh lao dting cUa cong ty qua 2 nam 2009-2010 11 1.6.Tinh hinh van va tw t8i san 14 1.7. Ket qui hoat dong san xuit kinh doanh qua 2 nim 2009-2010 16 CHUONG 2.,THYC TR~G.KE lO~ VON BANG nEN T~I C6NG TY 19 2.1. Nhfrng van de chung ve von bang tien ~i cling ty 19 2.1.1. Khlii ni~m vAn bing til!n 19 2.1.2. Y nghia van bing ti@n 19 2.1.3. Nhi~m V\l ke toan vAn bing ti@n 19 2.2. Thvc trang vAn bing ti@nt=.rl ong ty c 19 2.2.1 K@toan ti@n milit t,i quy 19 2.2.1.1 ChUng tir sir d\lng 19 2.2.1.2 Thl khuan s'" dung 19 2.2.1.3 Sa sich k@toan sir dung t,i cling ty 20 2.2.1.4 Trinh tv luan chuy~n cbUng tir 20 2.2.1.5 cac nghi~p V\l kinh t@thvc te phat sinh t=.rl ong ty TNHH MTV HITP QuAc trong c thang 0112011 20 CQng 22
CQng 27

~::ift&r:J.~~~:~~i.~~ .. ~~::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: ~ ouoc

2.2.2 K@toan ti@ngUi ngan hang 39 2.2.2.1 ChUng tir sir d'ng 39 2.2.2.2. Thl khuan s'" dung 39 2.2.2.3 sa saeh k@toan sir dung 39 2.2.2.4. Trinh tv:" luin chuy@n 39 2.2.2.5.cac nghi~p V\l kinh t@phst sinh th\l'C te t=.rl ling ty c 39 2.2.3.H,ch tean ti@n dang chuy~n 55 2.2.3.1. Ti@n dang chuy@n 55 2.2.3.2.Thl khoan sir dung 55 2.2.3.3.PhuO'Dg phap haeh toan 55 KtT LuAN VA KIEN NGID 56 1.Mi}t sA hifn phap gop pbin' hoan thifn cling tac hach toan vAn bing ti@nt,i rong ty. 56 1.1 Nh~n xet chung vi! cling tac k@toan ~i rong ty 56 1.2 Nh,n xet v@cling mc k@toan vAn bing ti@nt,i cling ty 57 2. K@tlu~ chung: 59

Svth: Le Thi Xoan

Trang:

3

ti@n t. ti6n giri ngan hang.t KD cua cac DN. Vi v~y kheng th8 khong noi dBn vai tro cua dIng tac hach toan k8 toan trong vi~c quan Iy vBn. thlli~u lien quan d6n tiSn m~t. Xet vS tfu:n quan trong va tfnh ciip thiSt cua ''k@ toan v6n bing ti~n" nen wi dii chon dS tai nay d6 nghien ciru trong qua trinh thuc t~p nghS nghiep tai Cty TNHH MTV Hgp QuBc.ru: . 19i nhuan hay kSt qua cua timg cong trinh cho nha quan Iy nib. Hoat dQng KD trong nSn kinh t6 thi tnrong doi hoi phai co S\l quan Iy ch~t che va van va van dam bao cho vi~c su dung van mQt each hi~u qua nhilt.]Chuyen d@th\l'C t~p Gvhd: Nguy~o Trio Nguyen Tran LaIMaDAu 1. Biroc d~u dS xUllt mQt sB bien phap gop phfut hom thien cong tao hach toan vBn b~g ti6n tai Cty nhAm nang cao hi~ qua hoat dQng san xullt.3 nili tuvng va pham vi nghien c1hI DBi nrong nghien cuu cua de tai nay la " eong tae k~ toan van bing ty TNHH MTV HI}'P Quac".1 Ly do chon d@ titi: Voi S\l chuy6n d6i sang n~n kinh ttl thi truong.Dira fa nhtrng danh gia nh~ xet vS thirc t6 cong tac k6 toan vBn bfuIg tiSn tai Cty. danh gia ducc tifun nang cua DN minh tren thi tnrong d6 co th6 tBn tai. cac doanh nghiep dang g~p su canh tranh gay git va ngay cang ro net.i cong cac chimg ill.Tim hieu cong tac a tnnmg vao thuc ti~n nhim cling cB k6 toan vBn bkg tiSn tai cong ty TNHH MTV Hop QuBc. ding tie do vBn bfuIg ti6n dong vai dBng thoi theo suBt qua trinh sOOxu§. dirng vimg va ngay cang phat triSn.u thanh DN. 1. C6 the noi KS toan la mQt c6ng cu dic hrc cho nha quan ly. . doi hoi cac DN phai luon luen nh~ thirc.De v~n dung nhtrng ly thuySt dii tiSp thu ducc va nang cao nhiing ki6n tlnrc dli hoc.2 Ml}c iIich nghien c.t KD cua mmh. Ben canh do doi hoi DN phai co su chu5n bi din xu§. . bit duoc. k6 toan 1. han che dSn mire thap nhat tinh trang u dong van hojic thiSu van trong KD ill do dam bao hi~u qua nhic th~ trong trong qua trinh san KD tBi uu nhat. ti6n dang chuyen cua thang 01 nam 2011 va cac thong tin a bang can dBi Svth: Le Thi Xoan Trang: 4 . ngufm vBn cua DN rna n6 con phan anh tinh hlnh chi phi. no khong ngung phan anh toan bQ tai san. tro va la CC1 scr ban d~u. d6 dat duoc di8u do 1hl KS toan la mQt bQ phsn khong thS thiSu trong vi~c d.

Phuong phap phan tich KD: la phuong phap dua tren nhfrng phiin tfch nhfrng uu. . VB m!}t kh6ng gian: np lien quan d6n trung tai phong kB toan Cong ty TNHH MTV HOP ouoc VB m!}t thai gian: T~p trung nghien ciru ttnh hmh cong ty qua 2 nam 2009-2010 va thuc trang c6ng tao k6 toan vAn bing ti8n till C6ng ty thang 0112011. thang 05 nam 2011 Svth : Le Thi Xoan Svth: Le Thi Xoan Trang: 5 . bao cao k6t qua KD cua nam 2009. . 1. .]Chuyen d@th\l'C t~p Gvhd: Nguy~o Trio Nguyen Tran k6 to an. 2010 va cac th6ng tin khac Cty TNHH MTV HIfp Quac. tai khoan s6 sach de he thAng hoa va kiern soat th6ng tin vS cac nghiep vu kinh t6 tai chfnh phat sinh. d6i chi6u vS sA tuong dAi va tuyet dAi. Phuong phap nay sir dung trong giai dean thu th~p nhirng thong tin dn thiBt va nhtrng sA li~u tho co lien quan dBn dB tai.5 K@t ciu chuyen d~ Chuyen dS c6 hai chuang: Chuang 1: Khai quat chung vS cong ty TNHH MTV Hop Qu6c Chuang 2 : Thuc t6 c6ng tac k1l toan vAn blmg tiSn tai c6ng ty TNHH MTV Hop Qu6c HuB. thirong la so sanh giiia hai nam liSo kS de tim fa sV tang giam cua gia tri nao d6. nhuoc diem trong cong tac KD nhk nghien CUu ill d6 tim ra nghu yen nhan va giai phap khAc phuc.4 Phuong phap nghien cn: Bil hoan thanh chuyen dB tAt nghiep OIly t6i dli sir dung cac phuong phap: .Phuong phap so sanh: sB li~u co sfut c6 sin dll dB hien r6 han cac vk la phirong phap dua VaG nhctng s6lieu c6 sin de ti6n hanh so sanh.Phuong phap hach toan k1l toan: La phuong phap su dung chung tir.Phuong phap thBng ke: la plnrong phap li~t thBng ke nhirng thong tin. dct li~u can thiBt cho vi~c nghien CUu dB tai. giup cho qua trinh phan tich KD cling nlnr cac qua trlnh khac. du li~ thu th~p dugc phuc vu cho viec l~p cac bang phan tich. 1.Phuong phap phong vk true ti6p: la phuong phap hoi true tiBp nhfing nguoi cung c~p thong tin. Bay Ia phuong phap trong tam ducc sir dung chu ySu trong hach toan k6 toano Ngoai fa toi con sir dung rnQt s6 phirong phap kinh t1l khac. .

khong ngirng gia tang ch~t hrong cong trtnh rna vAndam bao dugc tiSn dQ thi congo Cong ty dii thi cong cac cong trinh nhu: UBDS tinh Quang tri.Qua trmh hmh thanh va phat tri~n. Trai qua nhi8u nam heat dQng. Cong ty dii c6 nhi8u chuy8n biBn tich C\l"C v8 tinh hmh tai chfnh cling nhir kinh nghiem trong hoat dQng kinh doanh.u duong va san xu~t cac san phAm tU ga.Quang trio La mQt don vi Xfry dung err ban. dai s6ng can bi) cong nhan vim ngay cang diroc cung c8 nang cao r6 ret. co so v~t chdt va trang thiSt bi con thiSu th8n.ydung d. TINH HINH CHUNG T~[ CONG TY TNHH MTV HQP 1. QUa trmh hmh thanh efta eong ty DNTN Hop Qu8c dugc thanh l~p thea quy€t dinh s8 3001000012 ngay 28 thang 03 nam 2000 cua UBND Tinh Quang tri. luc hrong can b(i va d(ii ngii cong nhan it. Cong ty TNHH MTV Hop Qu8c.. Trung tiim vui choi giai tri Huyen Carn IQ.]Chuyen d@th\l'C t~p Gvhd: Nguy~o Trio Nguyen Tran CHUONG 1. Qua hon hai nam hoat dQng dSn nay cong ty TNHH MTV Hop Qu8c la mot don vi rnanh trong nganh xiiy dung. Cong ty hoat dQng voi nganh ngh8 kinh doanh la: Xay dung dan dung. xll.. hoat dQng thea Gi~y chirng nh~ dang kinh doanh s8: 3002000096 do kY Sa KS hoach va dfuI tu tinh Quang tri c~p ngay 17 thang 12 nam 2002. Doanh nghiep hnm hoan thanh kS hoach thanh toan voi Ngan sach nha mrcc. cong ty Comot doi ngii lao d(lng nang dong. Cong ty dii thi cong nhi8u cong trtnh IOn nho khac nhau trong va ngoai tinh. co tru sa tai khu ph8 10 phuong 5 TP Dong Ha .1. cong ty TNHH MTV Hop Qu8c co quy mo hoat d(ing nho.1. Qua qua trmh hoat di)ng kinh doanh trong ngsnh xay dung doanh nghiep ngay cang tnrong thanh len vei di)i ngii cdng nhan lanh nghS va can bi) cac bi) ph~ giau kinh nghiem va chuyen d6i thanh Cong ty TNHH MTV Hgp Qu8c. Svth: Le Thi Xoan Trang: 6 .2.1.3854731 Fax: 053. Truong THCS Trung Giang .3854731 Mii s8 thue : 0161000578843 1. Ten cong ty :COng ty TNHH Mi)t Thanh Vim Hqp Qu8c S8 dien thoai : 053. Qua trinh phat triio efta cong ty Thai gian ddu thanh I~p.Gio linh. oroc 1.1.

xay dung dan dung nrong d8i thu~ Igi do nganh xay dung co rmrc tang tnnrng cao. dQi ngii cong nhan kY thu~t co kinh nghiem va tay nghS cao.:. s6 hrong can bQ cong nhan vien la 96 nguoi. tim kiSm viec lam.]Chuyen d@th\l'C t~p Gvhd: Ngny~o Trio Nguyen Tran sang tao v6i.Cong ty co dQi ngU cong nhan tay ngh8 cao. 1.I'chrong can bQ Icy thuat con thieu so voi nhu cdn ill cac cdng trlnh trong hoat dQng xay dung ella cong ty. 130 thanh ph8 moi phat tri~n nen c6 nhillu du an va khu cong nghiep dang duoc quan tam va d~u tu nen co nhillu co hQi d8 cong ty tham gia dfuJ th~u.Cong ty hoat dQng theo dinh huang phat trian ella nhu du con ngirei. . cong ty con tham gia xay dung cac cong trlnh giao thong phuc Y\I cho viec di lai cua nguci dan tren dia ban tinh Quang Tri va mQt s6 dia phuong khac.L1.1.Thi twang g8 tang tnrong kha nhanh va soi dQng la diSu kien d~ cong ty ngay cang phat trian . S\I tin nhiem ella d6i taco Ngoai ra. s6 cong nhan hop d6ng vai don vi len dSn 100 ngmri.Thi twang xay dung d\iC biet trong thoi gian toi. co nhillu du an ddu tir Ian trong nhiing nam vira qua va •:. Cong ty sau mQt thai gian heat dQng chua lau nhung dli tao ra dugc niSm tin. .2. gop phan giai quySt viec lam cho nguei lao dQng. Kh6 khan .Cong ty moi mo rQng thi tnrong heat dQng nen co so v~t chilt va trang thiSt bi phuc Y\I cong tac xay dung con han chS. . . do thi Svth: Le Thi Xoan Trang: 7 . Thuan Igi .La don vi xay dung dong tren dia ban thanh ph8 Dong Ha.2. Do la ySu t8 thu~ Igi trong viec xay dung don vi viing manh trong co chS thi tnrong.Chti'c nang va nhi~m V\I ciia ding ty 1. Chti"c nang eiia ding ty Cong ty TNHH MTV HQ'P Qu6c co cac clnrc nang sau: . Cong ty TNlllI MTV Hop QuBc ra dai trong co chS thi tnrong voi str canh tranh gay gilt cua cac cfing ty cling nganh nen cong ty cling co nhieu thu~ 19i va kho khan: . Hien nay cong ty TNHH MTV HQ'P Qu6c dang tang wang mo rQng thi twang vS xay dung va san xu&t g8 lam tang cirong doanh thu va hieu qua kinh t6. CO' so v~t chat va trang thiSt bi cua don vi so voi thai gian truce nhiSu va manh bon.

]Chuyen d@th\l'C t~p h6a. Dbng thoi.C6ng tac t6 chuc quan li cua cong ty dugc thS hi~ qua sa d8 sau: I BAN GIAM DOC I 1 Phong K~ toan - 1 ~. BI} may quan If Clla cong ty .2. sIr dung v6n co hieu qua dftu tir hoat dQng kinh doanh. co nghia Vl.Lanh dao cong ty ludn nghien ctru nhfrng phuong tlnrc moi nhfun nang cao qua trinh thi cong..M& rQng quan h~ d6i tac trong mnrc va ngoai nuoc ..- Tai vy • " . khu dan ctr tren dia ban tinh Quang Tri...2.~ Svth: Le Thi Xoan Trang: 8 .ve cong tac quan ly kY thu~t va chAt luong cfmg trmh cling diroc thuc hi~n thea dung quy djnh cua cong ty. dam bao chat hrong cho cac cong trinh 1..Cong ty nhan thi cong xay dung cac cong trinh giao thong.tV...t to' .Thuc hi~ cac nghia Vl. .. khong ngirng phat tri~n cong ty ngay cang Ian manh. Gvhd: Nguy~o Trio Nguyen Tran . db nQi that tU g6 .....1 nQP cac khoan nguen thu cho ngan sach nha nucc.1 thuc hien d~y du cac bao coo tai chfnh th6ng kil thea quy dinh cua phsp lu~t ..• Phong Ky thu.Khai thac.. san m~t bkg.. 1. .. cong nghiep h6a.SXmqc 1 1 SO'tl6 1: TJ chrrc cong tac qUlin Ii hanh chink cua ciing ty Chi chu: : Quan h? true tuyin Quan h? chUGnang •.3. hien dai hoa.San xuat kinh doanh cac san pham tU g6 nhu van ep.. .. xay dung co sa ha tang..2 Nhi~m V\f ella eong ty -T6 chuc difu hanh k8 toan san xuAt kinh doanh cua dan vi thuc thi ti8n dQ phan Icy cua k6 hoach..... 1 PhOngTC-HC 1 Cae tll}i xay dY'ng: 1. 1 1 Cac tl(Ji SX co khi. . thuy 19i..

theo gi6i tinh hmh thirc hien cong trinh. thuc hien nghia vu T6 clnrc chi dao thuc hien toan b{i cong tac kS toan.Cac . nhu sap xq. bang ve thiSt kS cong trinh. co trach nhiem phap li cao nhAt cua Cong ty. duoc Giam d6c uy qUySn khi giem d6c di ving. . til.Phong Ki toan .to.Cae . dung huang d8i vOi ngfin sach nha mnrc. tai li~u. d6ng thai chiu trach nhiem truce phap lu~t va Cong ty trong vi~c diSu hanh.]Chuyen d@th\l'C t~p Gvhd: Nguy~o Trio Nguyen Tran * Clnrc nang. tll clnrc quan Ii hanh chfnh tb clnrc hoat d{ing khoa hoc. nhiem vu cua rung b{i phan.lpi san xuiit ca khi.vi-t tu: Tiap nh~ quan li h6 sa. tin hoc. chinh: nhan cong tao cua Cong ty. Theo doi toan bQ tai san hien co ella doanh nghiep dong thai cung ciip dAy du thong tin v6 hoat d{ing kinh tS tai chinh cua cong ty.p trung.hanh tien d{i thi cong. Phfln cong can b{i giam sat.. run ra nhfmg ky va kat qua thu dmrc tlr bien phap tBi iru nhfun dira doanh nghiep phat trien lanh manh. dat hi~u qua cao voi chi phi thiip nhiit nhung thu dugc k~t qua cao nhiit. Bao coo v~t tu theo quy dinh.Phong ta ehue .Giam .. kiem tra va quySt toan ddu nr.PhD Giam .lac: lit nginri dai di~n phap nhan cua Cfmg ty. Svth: Le Thi Xoan Trang: 9 . V(I: Ohi chep phan anh dAy dll va chfnh xac cac nghiep V\I kinh tS phat sinh hfuIg ngay. hach toan nghiep vu kinh t~ theo phap lenh kS toano cac -PhOng Kj thui-t . tb clnrc san xuiit. chin trach nhiem liinh dao va dieu hanh san xuAt kinh doanh. Cong ty t6 chuc bO may k~ toan theo mo hmh k~ toan Tq. Khi cong trinh hom thanh. cua . Phan anh illt ca cac chi phi san xuiit phat sinh trong hoat d{ing san xuih kinh doanh. . .4. quy ch~ tra luang. chS d{i BHXH.. nh~ Cung ciip v~t tu theo k~hoach va . cong tac an toan lao d{ing .lpixay dlfng. thi hanh cac yeu cAu tU phia ky thu~t. . Dam vat tu. Tang tich hly tai diu nr cho doanh nghiep. san xuiit mpc co nhiem vu phuc vu san xuiit. T6 chvc bi} may k~ toan Can cu van quy mo va d(ic diem hoat dOng san xuiit kinh doanh.. quan li cua Cong ty. san xuiit cac m~t hang tlr g6 (ban. dV toan. can b{i kY thu~t xac dinh khBi IUQIlg thuc hien va chuyen cho phong kS toan d6i chi8u.Co nhiem V\I thi c6ng xay l~p cac cong trmh do Cong ty giao .) 1.lac: Giup viec cho giam d6c. bB tri nhan su. thay m~t giam d6c theo d6i WC ti~ cac don vi san xuiit cua Cong ty. Theo gioi ttnh hinh xuiit.

.... KB toan tifut ~t va thanh toan ! . kS toan tru6'ng cO nhiem vu kiem tra bao cao quy8t toan do kS toan tAng hQ1ll~p nen de bao cao cho lanh dao.. .. Thai di~m ma s6 k8 toan ill ngay 01 thang 01 dSn ngay 31 thang 12.. quan li va dieu hanh bQ may kS toano C6 nhiem vu tham muu cac hoat dQng tai chinh cho giam dBc. tinh hinh tang giam.t va thanh toan: Ghi chep.... theo doi cong ng cua cac ca nhan va t6 chuc. ~ C\l th~ cua timg * Clnre ning nhi~m vt} b9 pMn. kiemt ra giam sat ve s6 luong hien trang tai san c6 dinh hien co. Svth: Le Thi Xoan Trang: 10 . ~ ~ vllt KBtoOO tu ...K@ tolin tang hc..CuBi thang. ki8m tra c8ng tac thu nh~p va xu ly clnrng ill kiem soat va phan tfch tmh hlnh vim cua don vi .K@ tmin ti~n mij........rp : c6 nhiem vu hirong din ki~m tra vien r6i t6ng hop sBli~u bao cao quy8t toan theo quy. _ .. K@ to an cong nlT va ti@n gUi nglln hang : Theo doi tlnh hlnh biBn dong cua tien gfri va tian vay ngan hang...• Ktl loan cong ngvaTGNH ! . np sB lieu cua cac k8 toan hop chi phi xac dinh doanh thu. . don dBc vi~c thuc hi~ o tam img..K@ toan V.t tlr . xuiit tnnrc d~ tinh gia nguyen v~t lieu....]Chuyen d@th\l'C t~p Gvhd: Nguy~o Trio Nguyen Tran Cty dung phuong phap nhap truoc.... xuat . tfnh va phan bi} khau hao cho cac d6i tuong su dung. ngoai te . Khiiu hao tai san cB dinh theo dUOng thfug. phan anh kip thei chinh xac dfty du cac khoan thu chi tien m(it. hach toan liii 16 va danh gia hi~u qua kinh doanh cua cong ty..... LOlli tifu sir dung Ia Vi~t Nam d6ng. Th~ hien qua sa d6 sau: I KE TOAN TRUONG I ~ K@toan t6ng hgp •.tai san: Theo doi tinh hinh cung ung... K8 toan tAng hop con theo doi tmh hlnh thanh toan vai ngan sach Nha mnrc . true tiSp lanh dao cac nhan vien kS toan trong c8ng ty........• .K~ tmin tnnmg: La ngiroi tnrc tiSp t6 clnrc.. thanh toan noi bo va cac khoan thanh toan khac. ... xe khai thuS GTGT theo phuong phap khiiu tnr..tai san ~ -.nh~p v~t tu. Thu quy s« d8 3: T8 ehrrc bp may 12 loan eua cong ty Ghi chu: Quan h~ true tuyen Quan M chtrc va nang •.

rBi vao sa dang ki chrmg tU ghi sa. Ghi dinh kr.5. Gvhd: Nguy~n Tr1n Nguyen Tran theo gioi tlnh hmh Thu .Dinh ki.chi va quan li ti8n m(it cua . D6i chieu. trmh k8 toan tnrong du~t vao tra sa cai... Hlnh thuc Chung tit ghi sa k~toan sir dung mQt bQ Hien tai Cong ty dang s6 kS toan va ap dung hlnh thirc kS toan sa. nam 2009 tang 71ao dQng Svth: Le Thi Xoan Trang: 11 . dinh ki kS toan l~p clnrng tU ghi sa.. d6i chieu .Can cu vao chimg tir g6c va cac chtmg ill lien quan. sau d6 Trinh tI! ghi sa nhu sau: .H~ th6ng tai khoan cua cong ty ap dung la h~ th6ng tai khoan k8 toan th6ng nh~t ap dung cho cac doanh nghiep (ban hanh theo quy8t dinh s6 15/2006/QD .ThU guy: C6 trach nhiem Cong ty...:. ~ 1...[Chuyen d@th\!'c t~p .. th8 hI nam 2010 so vo. kiem . kiem va nam l~p bao cao quy8t toano . Ttnh hmh lao d(lng cua cliog ty qua 2 nam 2009·2010 Qua bang s6 li~u dum ta th&y ttnh hlnh lao dQng chung cua cong ty TNHH MTV Hgp Qu6c tang qua 2 nam... k8 toan cQng sa sau d6 l~p bang can d6i phat sinh. Ci).BTC ngay 20/3/2006 cua BQ ru chinh ) Trinh nr hach toan duoc the hi~ qua sa dB sau: Chung tir g6c Bao cao So' oJ 4: So' 06 trinh kf toan tv ghi sa cUa cong ty Ghi eM: Ghi hang ngay. cu6i ..

M~t khac ta thay trinh dQ lao dQng cling phil hop voi nganh ngh~ nen lao dQng phB thong chiSm tY trong 16'n.0 cong vi~c la 75 nginri chiem 84. S\X gia tang nay hoan toan hop ly vi quy mo cua don vi ngay cang duQ'c me rQng.y dung nang nhoc nen vi~c tang nhan S\X Nam la hop J5'.chat cong vit?c:Cong ty hoat dQng chu ySu trong cac linh V\XC xay dung cac cfmg trinh. trong khi do Nfr chi co 10 ngmri chiem 11. Ta thay cong nhan chiem ty l~ cao nhat chiem 48.14%. Trung cap chi chiBm 7. Nam 2009 lao dQng Nam la 79 nguoi chiem 88.24% sang nam 2010 s5 lao dQng Nfr tang len mQt ngmri vi cong vi~c xiJ. Trung cap tang len 1 ngirci chiem 25%.67%.59%.36%. + Xit theo tinh. doi hoi nguoi lao dQng dn co sire khoc ben bi chiu daQ'c difu ki~n kh~c nghiet nen s5 lao dQng nam luen chiem ty trong Ian phil hop vci nganh ngh6 kinh doanh cua dIng ty.87%. trong khi do s8 lao dQng gian tiep chi co 14 nguoi chiem 15. DBn nam 2010 co cau lao dQng tang len trtnh dQ Dai HQc.76%.Gvhd: Nguy~n Trin Nguy@n Tran wong irng vai 7.86%. Svth: Le Thi Xoan Trang: 12 . sang nam 2010 tang 6 ngiroi chiem 7.73% nam 2009 va sang nam 2010 la 15 nguoi chiem 7.27% sang nam 2010113. + Xit theo giai tinh: Vi cong vi~c lao dQng n~g nhoc. san xuat g8 nen lao dQng tham gia true tiSp vao cong vi~c chi&n ty trong IOn.31 % nam 2009 trong khi do tY l~ Dai hoc. Trung cap thfip so vei lao dQng phB thong va cong nhan. nhieu du an nen dn nhien lao dQng phB thong va cong nhan. so voi nam 2009 lao dQng phB thong va cOng nhan tang 6 nguoi chiem 14 . + Xit theo trink a(>: S8 lao dQng co trinh dQ D~ hoc. 81 nguni chiem 84. Di~u nay chirng to cong ty ngay cang co nhieu cong trtnh. Nam 2009 s8 ngtnri true tiep tham gia V3.

[Chuyen d@th\fC t~p Gvhd: Nguy~n Trin Nguyen Trfln Bang 1: Tlnh hmh lao dl}ng ciia cOng ty qua 2 nim 2009-2010 Dvr·Nguoo 2009 Chi tieu Tang sa lao d~D2 SL 89 79 10 75 14 03 04 39 43 71O.p blob quan eua LD 10 8 7.24 84.54 11.59 100 88. Theo trmh do van hoa Dlili h9C Trung cap Lao dQng phf thong C6ngnhful Thu nh.000d/ldlthang 2010 % So sanh +/7 6 1 6 1 2010/2009 % 7.49 43.s Thi Xoan Trang: 13 .14 1 03 03 ° 25 7.92 1.27 15.75 47.46 84.87 7.000dJldJthang Nguon: (Phong kythu~t giam sat thi ctmg) Svth: r.63 3.21 43. Theo giai tinh Nam Nit 2.73 3.000d/ld/thang % 100 88. Theo tinh chit cOng vi~c TI¥C tiep Gian tiep 3.76 11.98 19.31 SL 96 85 11 81 15 03 05 42 46 845.69 6.82 48.36 15.01 ° 135.13 5.37 4.

139 1.339 1.345.260.769.32 -51. Blmg2: Tinh htnh.22 72. Tai san neAn han 1.969.497. Nguon von chu So' huu 1.297.300 646. Nguiin van kinh doanh 2.552.252 1.704.748 9.306 3. vt5n va tai san eua Cdng ty Chi tieu Tong tili san A.377.527.106.572.393.681.n sau thut chua philn ph6i 2009 6.[Chuyen d@th\fC t~p Gvhd: Nguy~n Trin Nguyen Trfln 1. L9'i nhu.286.254.000.6.253 5.815 2.000.078.157 2.356.518.000 89.707 514.87 -0.984.778.605.284 596.861 1.494 181.945.839.892.255 1.243.879.029.084 1.279 287.634 2.65 48.351.596.518.785. Tai san ngan han khac B Tai san dai han 1.s Thi Xoan Trang: 14 .527.750 2010 9.159 1.Ti~n va cae khoan tmrng duong 2.897 296.243 3.393.391 256.427.298 40. N a n2an han 2.566.496 7.821.357 3.170.92 20.817.000 72.534.72 Svth: r.367 1.070. Na dai han II.496 3.157 4.48 41.707 So sanh 2010/2009 +/3.753.960.918.449.310.256.129.059.314.557.336.43 47.82 11.385.53 13.248 96.370 824.269.403. Tai san dai han khac Tang ngu6n vAn I.136.956.655.596.078.32 56.957 % 47.391 257.842.161.149. N9"phiii trii 1.998 3.943 5. Hang tan kho 4. Ph:.341 3.905 1.862.27 73.049.339 3.827.860.05 24.546 137.22 49.853 732.307.234 182.71 -11. TSCB 2.000.385.766 3.000 17.825.000 -1.Tinh hmh van va tili tai san.652.447 -85.256.287.473 527.129. Cac quy thuyc VCSH 3.363 1.130.42 49.514 6.li thu khaeh hang 3.828.792.90 185.995 -308.681.

078.279d nam 2010 chiem 56. nam 2009 ru 1.351.284 d nam 2009 len den 824. hinh tai san: Tir bang s6 lieu tren ta thfiy quy mo tID san cua cong ty nam 2010 so vai nam 2009 tang 3. nam 2010 cac khoan phai thu khach hang tang 514. Di~u nay chtmg to nam 2010 cong ty dli du trii hrong tifut Ion. Trong d6.945.53%.766d chiSm -0.527.92%.297.862. va viec dtr trii hrong ti~n nay tao di~u ki~n thuan lei cho viec thu mua nguyen v~t li~u phuc vu cong trmh dang thi cong do hay chu§n bi cho nam 2011 vi cong ty heat dQng chu y~u trong nganh xay dung.905d tang len 1. Ta thfiy. Ben canh d6 thi tID san dID han khac giam 1.43% hrong nay giam khong dang k6.427.753. tuy nhien tai san c6 dinh tang khong dang k8 VI vao thoi diSm nay cong ty dil.87%. nen dbi hoi phai du trfr s6 hrong nguyen v~t li~u trong kho d~ xay dung cong trinh cling nhu san xudt cac m~t hang TID san dIDhan ru ga.897d chiSm 20. Tai san ngfu1 han tang chu y~u la do tifut va cac khoan wong duong tifut tang manh ru 1.634 d nam 2009 len den 3.90%. do nam 2010 nhieu cong trlnh duoc ddu th~u thanh cong va dang thi cong do du kien den nam 2011 se hoan thanh.572.32% diSu nay cho thdy cong ty van chua chua cM trong vao vi~c thu h6i cac khoan no tu khach hang.106.681.339 ngfu1 han tang dang k~ tu 4.129. + Xet thea ngu6n htnn thanh TU nhiing s6 li~u tren cho ta thdy co du nguon v6n nam 2010 tang chu ySu la Svth: Le Th] Xoan Trang: 15 .287.336.600d chiBm 13.357 2010 chiSm 72.dam boo dircc co sa v~t chdt.22%. TID san dID han co tang nhung chi tang a rmrc thftp chu ~u la tai san c6 dinh tang 182.704.1 cho cong tac thi cong xay dung cong trinh d~y du dam bao chfit luong t6t nen vi~c tang tai san c6 dinh cling chi la thay th~ cac thiSt bi cli hay hSt han sir dung vO'i gia tri nho.)Cbuyen d@ tblfc ~p Trin Nh~nxet: Gvbd: Nguy~n Trin Nguyen + Xit thea tinh. tID san d nam d nam 2009 len den 7.681.341 d nam 2010 chi~m 185.393. Hang t6n kho cua cong ty tang ru 527. thiih bi may moe phuc Vl.842.139d chiem 11.32%.956.252 d chiSm 47.

243d chiem 49. Vi v~y.356. Nam 2009 doanh thu cua cong ty la 7.n rna Svth: Le Th] Xoan Trang: 16 .447d dIDhan den han tra lam cho no dIDhan giam 85. K~t qua bo~t dong san xuit kinh doanh qua 2 nam 2009-2010 Qua bang bao cao kSt qua kinh doanh ta thlly doanh thu cua cong ty nam 2009 di.l59d Gvbd: Nguy~n Trin Nguyen tra va nguon von kinh doanh tang. day cilng la nam cong ty chu trong dAu tu vao viec tim kiem cac goi thAu co Igi cho cong ty.)Cbuyen d@tblfc ~p Trin do no phai 2.286.338 d.7.557.05%.65%.63% so voi nam 2009 wang Ung vci 8 ty dOng. nam 2010 dat han 15 ty d6ng tang g~p doi.792.000d chiem 49.652. tinh hlnh hoat dQng san xullt kinh doanh cua cong ty nam 2010 phat trien han so voi nam 2009. DiSu nay clnrng to cong ty co mire dQ dQc l~p vS tal chfnh trong kinh doanh. Qua su gia tang cua nguon van ta thlly cong ty co su chuy~n bien tich C\lC trong huy dQng vOn. do cong ty hoan thanh mQt s5 ctmg trinh vci goi thfiu thllp va viec ban cac m~t hang my ngh~ nam qua tang manh. Day la nam cong ty chu trong van san xucit cac m~t hang my nghe cao c~p dap irng nhu du th] hieu cua khach hang. Ben canh do ngudn van kinh doanh cting tang len dang k~ tic 3. tang 112.525.000d len den 5. Nhin chung.377. Do v~y.345. DOng thai sir dung no ngiin han dfiu tir van mua nguyen v~t lieu.71 %.000.lt7 tY d6ng. Dieu do clnrng tim kiem to cong ty khong ngirng n6 hrc dam pharr rna rong cac mai quan M kinh W nham tang doanh thu d6ng thoi cilng th~ hien chllt luong san ph§m cua doanh nghiep ngay cang diroc nang cao. cong ty cAn phat huy va duy tri hieu qua nay. No phai tra tang manh tic nam 2009 len den 3. tao dung duoc uy tin tren thi tnrong. tung ra cac san pham voi m§.000. do cong ty da yay ngiin han d~ tra ng yay han tang 1. trong do no ngiin chiSm 73.307363d chiem -11.27%. 1. tuy nhien s5 v5n vay vftn khong giam doi hoi Cong ty phai co sv tinh toan hop 15'de giam thi~u su anh huong nay dSn kSt qua kinh doanh.320. tao diroc su uy tin tren thi tnrong.817. C6 the noi doanh thu cua cong ty co su tang tnrong wang dBi nhanh. d~ duy trl hieu qua nhu nam 2010 thl cong ty phai dAu tu va phat huy han fi1rahieu qua do trong wang lai. tim hieu thi wang vB g6.

)Cbuyen d@tblfc ~p Trin

Gvbd: Nguy~n Trin Nguyen

dep, chfit hrong, sang trong, phu hop voi thi hi@u thfun

my

cua khach hang. Nam

2010 doanh thu ella cong ty la 15.565.357.415 d tang khoan 8 tt dAng nrong img voi 112.63%. Bay la nam daonh thu tang vuot b~c tang gAp doi, vi vira qua tren dia ban Quang Tri ddy manh vi~c tu b6 cac con duong va xay dung moi co s6 ha tdng de len TP Quang Ha true thuQc Tinh Quang Tri cong ty da tham gia d~u thftu va day la nam bQi thu cua cong ty. Ben canh do, thl gia v6n ciing tang manh tang 7.279.870.414 d nrong (mg vOi 116,10% vi gia v6n nguyen ~t li~ de dftu tu vao cac cong trlnh con dang do dang va biSn dQnggia ca nguyen ~t

li?u tren thi wang

anh huong lam cho gia v6n tang len.

M~t khac, ta thfiy tling chi phi kinh doanh cua cong ty tang tuong d6i nhanh nam 2009 chi la 730 trieu dAng nhirng sang nam 2010 da la 1,3 tt dBng. Trong do thi chi phi ban hang la tang manh nhfit tang 289.946.674 d tuong img vui 107,31 %, de ly giai vi sao chi phi ban hang tang phai nhm VaG tlnrc t8 la cong ty de khong ngimg cai thi~ nang cao doanh thu, do do luong hang ban ra ngay cang nhi&! nen chi phi ban hang tang. Ben canh do thi chi phi quan Iy kinh doanh cling tang gfut gfip doi tang 265.715.595 d tuong irng voi 78,11%, diSu nay chirng to doanh nghiep

chua chu trong trong viec quan ly vi v~y cdn co bien phap de lAm giam chi phi quan 19 kinh doanh. Chi phi illi chfnh tang 40.311.240 d wang img 33,51 % diSu nay

chimg to cong ty da di yay de b6 sung VaGngu6n vfm. Nam 2009 Wng lei nhuan woe thu8 dat 325.070.520 d, nam 2010 con s6 nay da

tang len dSn 699.059.087 d chiem 115,05%. Trong cac nhan t6 anh huang toi lei nhuan thuftn thl doanh thu thuan la nhan

t6

anh huang tich

C\TC

nhfit toi loi nhuan

thudn. Muc tang 112,63% cua doanh thu thusn nam 2010 so voi nam 2009 la nho VaGviec cong ty cai ti8n mau rna san pham, uy tin trong cac cong trinh ... anh huang lon nhAt toi viec gia tang loi nhu~ thu§.n.

Ben canh

do, viec chi phi tang nhanh lai

la nhan t6 anh huang tieu eire wi loi nhuan thudn do do cong ty cftn phai co bien phap dS giam chi phi. K8t qua hoat dQng kinh doanh cua doanh nghiep duoc the hi~ qua bang sau.

Svth: Le Th] Xoan Trang:

17

[Chuyen d@th\fc ~p

Gvhd: Nguy~nTrin Nguyen Tran

Bang 3: Bao cao k~t qua kinh doanh ciia Cong ty qua 2 nam 2009-2010
BVT: clAng

Chi tieu 1. Doanh thu ban hang va cung cip djeh vy 2. Cae khoan giam tric doanh thu
3. Doanh thu thuan tic ban hang va cung cap dieh vy 4. Gia von

2009
7.320.525.338

2010
15.565.357.415

So sanh 2010/2009 Chenh I~ch
8.244.832.072 % 112,63

7.320.525.338 6.270.230.636 1.050.294.702 5.415.096 120.276.050 270.192.573 340.170.655 325.070.520 325.070.520 81.267.630 81.267.630

15.565.357.415 13.550.101.054 2.015.256.360 10.415.514 160.587.290 560.139.247 605.886.250 699.059.087 699.059.087 174.764.772 174.764.772

8.244.832.072 7.279.870.414 964.961.658 5.000.418 40.311.240 289.946.674 265.715.595 373.988.567 373.988.567 93.497.142 93.497.142

112,63 116,10 91,88 207.05 33,51 107,31 78,11 115,05 115,05 115,05 115,05

5. Lc;ri. nhu~n gC)p 6. Doanh thu hoat don2 tAichinh 7. Chi phi hogt dC)ngtai chinh 8.Chi phi ban hang 9. chi phi quan Iy kinh doanh 10.L9'i nhu,n thuin tit hoat dC)ngsan xuit kinh doanh 11. LQi nhu~n tmae thue 12. Thue TNDN 13. LQi nhusn sau thue
A

( Nguon: phong ke loan)
A

Svth: Le Th] Xoan

Trang:

18

)Cbuyen d@tblfc ~p Trin CHUONG 2. THV'C T~NG

Gvbd: Nguy~n Trin Nguyen

KE ToAN VON BANG TIEN T~

CONG TY

2.1. Nhfrng yin d~ cbung v~ van bing ti~n t~i cong ty 2.1.1. KhRi ni~m van bing ti~n

vem b~g

tien cua cong ty bao g6m tien mij,t tai quy, tien girl ngan hang (hi~n

tai cong ty chi quan h~ vai cac ngan bang cong thuong Quan Tri ), cac cong ty tai ehinh, tien m~t tai ngiin hang bao g6m tien Vi~t Nam va ngan phieu do ngan hang nha mroc Vi~t Nam, hi~ nay tien m?-t tai quy chi co tien Vi~t Nam khong co ngoai

t~.
2.1.2.

Y nghia

van bing ti~n

V6n b~g Hen dong vai tro quan trong dai voi cong ty, no la mach mau luu thong cua cac doanh nghiep mei duy tri, co no doanh nghiep mrri duy trt duoc hoat dQng cua cong ty d6ng dij,cthu ella cong ty thl

thm thuc hi~n quy trinh tai san xudt rna rQng d~ bi~t vai cac

dn mQt IUQ'IlgIOn v6n.

2.1.3. Nhi~m vy k~ toan van bing ti~n Hach toan v6n bfulg tien trong cong ty co nhiem vu phan anh kip thoi, day du, chinh xac s6 li~u co va tmh hlnh bi6n dQng tang giam ella tien m?-t tai quj, tai ngan hang, thea doi tirng khoan thu, chi hang ngay cua cong ty, kiSm tra sA sach d6i ehieu hrong tien tai quy vm

sA

sach ke toan ciing nhir giira cong ty voi ngiin hang phap dieu chinh, xu

lien quan
2.2.1

ru do co nhtmg bien

ly kip thai

2.2. ThlfC tqmg van bing ti~n qi cong ty K~ tmin ti@n mjt t~i guy

2.2.1.1 ChUng tit sit dyng flBi voi tien m~t la phieu thu, phieu chi 2.2.1.2 Tid khoan sft dung BS hach toan tai khoan tien mij,tk6 toan sir dung till khoan III "tien mjit" Cong dung: phan anh tlnh hlnh thu, chi, tan quy tien m~t bao gam tien Vi~t Nam ( k~ ca ngan phieu, ngoai t~, vang bac tai quy cua cong ty va dang thai nhfun theo doi
S\X bien dQng cua tien goi ngan hang tai cong ty.

Svth: Le Th] Xoan Trang:

19

000 d6ng (da bao gAm thu~ GTGT 10%) + Chung tiI g6e lien quan: h6a dan GTGT s6 0000541.)Cbuyen d@tblfc ~p Trin 2. gifty dS nghi tam irng .S6 cai 2.1.1.800.1. phieu xuat 01..5 Cac nghi~p VI} kinh ti thl}'c ti phat sinh qi c(ing ty TNHH MTV HQ'P Quac trong thang 0112011 . Cac nghiep vu lam tang ti8n m~t tai quj: Nghi~p VI} 1: Phi~u tho s6 PT01 ngay 05/01/2011: thu tifu ban ban gh~ g6 cua khach hang Anh May theo hoa dan GTGT s6 0000541 ngay 05/01/2011 voi s6 ti8n la 8.2.S6 dang .phillu thu s6 01. Bang ke co Tklll 2.4 Trinh sa Tid 11 kY chirng tit ghi sa tv luin chuy~n chnng tlr * Sa d6 luan chuy8n cua chimg tit: r---------. ) ChUng ill ghi so . ban hang.Bang Gvbd: Nguy~n Trin Nguyen ke chirng tit ghi N o-Co .:. Svth: Le Th] Xoan Trang: 20 .3 S6 saeh k~ toan sit dl}Dg t~i cang ty .S6 quy tian m~t .Chung tir ghi .. Hinh thirc clurng tU ghi s6: Clnrng ill g6e (hoa don mua hang.2.2.

kY ghi ho ten) NgtrOi mua hang IcY.800.000.000 5.)Cbuyen Trin d~thue t. djch vy So DO'n gili DO'n vi tinh l"9'ng Ham Thanh tien A 1 2 Ban Ghe B Cai cai C 1 1 1 2 3.000.000 3=lx2 3.nh May Ten don vi: Dia chi: 45 .Phuong 3 .000.000 nghln dong.000 Cong thanh tien Thue suiit thue GTGT: 10% Tien thue GTGT T6ng C9ng tien thanh toan Bang cM: tam trieu tam tram 8.000.Quang Tri se tai khoan: 016100578843 Dien thoai: 0533854731 MS :3200276064 HQ va ten ngiroi mua: khach hang A. Ngay 05 thang 01 nam 2011 Thii t~uimg dO'n vi (Dong ddu.t MS: STT Ten hang hda.TP Dong Ha S6 tai khoan: Hmh tlnrc thanh toan: Tien mij. ghi ho ten) Svth: Le Th] Xoan Trang: 21 .000. ghi ho ten) N gtrOi ban hang (IcY.Dong Ha .000 8.000 800.000 5.Nguyen Dinh Chieu.p Gvhd: Nguy~n Trio Nguyen HOADON GIA TRJ GIA TANG Lien 1 Ngay 05 thang 01 nam 2011 Mdu 86: 01GTKT3/001 Ky hieu: 32AN10P S6:0000541 D<JIl vi ban hang: Cong ty TNHH MTV H!}'P QuAc Dia chi: 171 Nghi .

<. Gong C{ing thanh ti~n (bang ehu): san trieu nam nghm d6ng ehfut.500.000 4.500.000 ThO.500. bang hoa. <.000.000 2.000 2 Ban BA Ccti 01 01 2. 6.BTC Ngay 20 thang 03 nam 2006 PHIEU XUAT KIlO cua B{i ~Cmg BTC Ngay05 thang 01 nam 2011 So: 01 Ng: TK632 C6: TK155 HQ ten ngmri nh~ hang: Trfut Thi Mai Dia chi (b{i phan ): cong t y TNHH MTV Hop Qu6e LY do xudt hang: xuit hang ban Xuat tai kho. <. quy hr'1ng Ban Mii each phim chit v. A B C D 1 2 3 4 1 Gbe GH Ccti 01 01 4. <. trmmg don ky ten) vi k~ toao tnreng (ky ten) Ngay 05 thang 01 nam 2011 ngu-irl nh~o hang thu kho (kY ten) (kY ten) Svth: Le Thj Xoan Trang: 22 . dyng c\l.t stt vi sa Hnh Yell Thsre Ban ghi Thanh ti@n tu.)Cbuyen d@tblfc ~p BON VI: CONG TY TNHH MTV HQP QUOC Gvbd: Nglly~n Trin Nguyen Tran Mau so: 02-VT BIA CHi: Dong Ha .Cong ty Ten ohin bi~u. san A cau xu't phAm.000 Sa <.Quang Tr] Qf> s6 : 1512006/Q£> .000.

. Svth: Le Thj Xoan Trang: 23 .Nghiep vy 800.500. thang 01 nam 2011 Thu tr1lo-ng dan vj (Ky..800. S6 tilk: 8. dong ddu) K@ toan tr1l"irng (Ky) NgllM n{lp ti@n (Ky) ThU quy (Ky) NQ"Tk 111 : 8.Qnang Tr] MKu s6: C30-BB 30/03/2006 Ban hanh thea QD S6 19/2006/QD-BTC-ngay CUa bO tnrong bO tai chfnh Phi~u thu S6:01 Ngay05/01l2011 HQ ten nguoi nop NQ' Co ll1 131.Plnrong 3 . tilk: khach hang Anh May Elia chi: 45 .TP Dong Ha t..000 d.y do nQP: Tra tifut bang.Nguy~n Dmh Chieu. .Ham Nghi .. Bfulg chir: Tam trieu Kern thea Ela nhijn du tam tram nghln dAng chfin.000 Co Tk 511 : 8.800. .)Chuyen d@thlfc ~p Gvhd: Nguy~n Trin Nguyen Tran Don vi: Cong ty TNHH MTV HClP Qu6e Dia chi: 171..000 dang.000.000 s6 02: ky truce vci Phi@u thu sa PT04 ngay 10/0112011: Cong ty TNHH Due Lam tra tiSn nc s6 tilk Ia: 16.Dong Hi . Chung ill kS toan s6 tilk (viSt b~g chif): Tam trieu tam tram nghin dang Ngay 05 ch~ .000 Co Tk 3331: .

Ham Nghi .Nguyen Trai . phieu thu s608. Chimg tir k~toan Kern theo E>anhan du s6 tien (viet bfug chu): Tam trieu tam tram nghln dang ch~ . sa ti€n: 16.000 .u) K~ toan trU'Ong (Ky) NgU'iri ni}p ti~n (Ky) Thu quy (Ky) Ng Tk III : 16. 10 thang 01 nam 2011 Ngay Thii trU'Ong don vi (Ky. .000. + Chung tU sir dung: giAy bao no 03.000 Bang d. ten nguoi nQp tien: Cong ty TNHH Bue Lam E>ia chi: 85 .500..)Cbuyen d@tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin E>on vi: Cong ty TNHH MTV HI}'P Qu6e Ella chi: 171.Nghi~p vy sa 03: Phi~u thu sa PT08 ngay 15/01/2011: ang Nguy8n Nh~t Tuc rot tien goi ngan hang tlnrong mai eB phfin Ngoai Tlnrong Vi~t Narn .Quang Tr] MKu s6: C30-BB Ban hanh thea QD S6 19/2006/QD-BTC-ngay 3010312006 CUa b(l tnrong b(l tai chfnh Phi~u thu S8:04 Ngayl 0/0 112011 HQ NQ' C6 I11 131. dong dd.Bong Ha .500.TP Dong Hi LYdo nQP: Tni tien hang.500.Phuong 3 . Svth: Le Thj Xoan Trang: 24 .CN Quang Tri v~ nh?-p quy voi s6 tien Ia : 40. .000 dang.. chu: mum sau trieu nam tram nghin dang chful.000 Co Tk 131 : 16.

)Cbuyen d@tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin Ngan bang : thirong m~i co phan ngo~i thirong Vi~t Nam . (vi6t b~g chif): b6n rmroi trieu dang chful. dong dAu) TT~ . B~ng chtr: b6n rmroi trieu dang chful. Chimg tir k6 toan Ela nh~ dil s6 tith!. vS nhap quy.: Nguy~n Nh.Dong Ha . NQi dung: rut tith!.chi nhanh Quang Tr]. gfri vS nh~p quy. Thanh toan vien ki@m soat GiamdAe Elan vi: Cong ty TNHH MTV HClP QuAe Elia chi: 171. sa tiSn: 40. ho yen) Svth: Le Thj Xoan Trang: 25 .000 Kern theo d.000 40.000.000 C6: 0161000578843 CTY TNllli MTV HOP QUOC C6l: C62: So tien bang chif: bOn rmroi trieu dong chful.t Toe Dia chi: C6ng ty TNHH MTV HQ'p QuAe LY do nQP: rut tith!. .Quang Trj M§u s6: C30-BB Ban hanh theo QD S6 19/2006/QD-BTC-ngay 30/0312006 CUa b(l tnrong b(l tai chfnh Phi~u thu S6:08 Ngay15/01l2011 HQ NQ' Co l11 112 .Ham Nghi .000.ho ten) Tho quy (kY. ten nguoi nQp tith!. ~ PHrEU~CH ToAN Ngay 15/01/2011 TAIKHOAN C£JieLcDl11Ixmk Ng: 0161000578843 CTY TNHH MTV HOP QUOC so TIEN 40._ vi K@ toan trtrirng (ky. Ngay 15 thang 01 nam 2011 Tho trufmg dO'D ky.000. . __ . ho ten) (k)'.

000 Thanh tien A 1 2 B Thep 2180 Xi miing him son kg Tan 3=1x2 7.000 18.150.Quang Tri s6 tai khoan: STT 016100578843 MS :3200276064 Hmh tlnrc thanh toan: Tien m~t Ten hang hoa.000 Ngay 10 thang 01 nam 2011 Thii tprong dun vi (Don$! ddu.500.500.t t.000 900. cijch V\I BO'n vi tfnh C So lU'Q'ng 1 500 10 BO'n gia 2 15.000 Cong thanh tien Thue suat thue GTGT: 10% Tien thue GTGT Tong c9ng tien thanh toan B~ng chir: Mum tam trieu m9t tram nam mum nghln dang Ngwi mua hang NgWi ban hang (kY.000d6ng.000.000 2 Cac nghi~p vu lam giam ti~n m.665. kiJ!hi h9 ten) Mau s6:01-VT QD s615/2006/QD-BTC . .000 9.000. phieu nh~p 02 GIA.775 HQ va ten nguoi mua: Le Anb Sun Ten don vi: Cong ty TNHH MTV HI}'p Quac Dia chi: 171 Ham Nghi .i guy.1S0.000 1.000 Gvbd: Nguy~n Trin Nguyen Trin Ng Tk 111 Co Tk 112: 40. s6 0040395 cua Hili Ngoc voi s6 ti~n III 18.Nghi~p VI} sa 01: Phi~u chi sA PC02 DNTN ngay 10/01/2011: chi tien mua v~t tu thea hoa don hoa don GTGT s6 0040395.000. !(hi ho ten) DUn vi: Cong ty TNHH MTV UI}'p Quoc Dia chi: 171 Ham Nghi-Dong Ha-Quang Tr] 16.Dong Ha . + Chirng ill g6c lien quan: phieu chi s6 02. ghi ho ten) (kY.)Cbuyen d@tblfc ~p : 40. TRJ GIA TANG Lien 2 giao cho khac hang Ngay 10 thang 01 nam 2010 Don Mau s6: 01GTKT3/001 Ky hieu: 32AA/10P S6:0040395 HOADON vi ban hang: DNTN Hai NgQc Dia chi: Dong Ha -Quang S6 tai khoan: 12115671589 TIi MST:040011291 Dien thoai: 0533.650.

Maso Don So 11lClng Theo Thue nh~p Dan gbi Thanh tien gia CT san phim.000 BS <. C T21S0 1 500 10 2 500 10 3 15.500.000 900.150.000 4 7.Quang Tr] Mdu s6 C31-BB Theo QU s6: 19/2006/QU-BTC . dyng c\I.)Cbuyen d@tbl}'c ~p Gvbd: Nguy~n Trin Nguyen Tran Ngay 20103/2006 cia BTC PRIEU NH~P KHO Ngay 10 thang 01 nam 2011 Nq: 152. 1331 HQ ngiroi giao hang: Trfut Van Nam Dia chi (bi} ph~): NV mua bang Theo HD s6 0000541 ngay 10 thang 01 nam 2011 DNTN Hili Ngoc Nhiip tai kho: cong ty ten S6:02 C6: 111 stt Ten nhdn hi~u quy each phim chilt v~t nr. Cong <.: Mum tam - tram nam mum nghln d6ng Quang Tri.000 9.650. D kg Tan hang hoa A 1 2 B Thep 21S0 Xi mang him san <. 10 % 1.000 tf1~ mQt Thue GTGT VIet bang chu. ngay 10 thang 01 nam 2011 Tho trufmg don vi (ky ten) K~ toan truong NgU'm giao hang (kY ten) Tho kho (ky ten) (kY ten) on vi: Cdng ty TNHH MTV HI}'P Quac ja chi: Dong Ha .000.000 IS.

000 Nghi~p VI} sA 02 Phi~u chi sA PC07 ngay 15/01/2011: co Trfut Lan Trinh d~ nghj dircc tam irng v&:is6 ti~n 10.000 dling d~ mua van phong phdm. + Chung tU g6c lien quan: Gidy dS nghi on vi: Cdng ty TNHH MTV HQ'P Quae. Bang chu: Mum tam trieu m(lt tram nam miroi nghln d6ng. Mau sO: C22-H .000 d. dong ddu) . HQ ten nguoi nh~ tien: U Anh S011 Dia chi: NV mua hang Ly do chi: Tnt tiSn hang Quyen s6: 01 NQ': 152.)Cbuyen d@tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin Ngay 30/03/2006 CUa bQ tnnmg BTC Phi~u chi Ngay 10/0112011 S6: 02.000. phi8u chi s6 07.n tien (Ky) + K6 toan hach toan NQ'Tk 152 NQ'Tk 133 : 16. Ke toan (Ky) tro-ang NguOi (Ky) "p Ngay 10 thang 01 nam 2011 Thii quy (Ky) NguOi nh.150.650.000 : 1.500.150. Thii trmmg don vi (Ky.000 Co Tk 111: 18. tam img.1331 CO: 111 s6 tiSn: 18.

Thai gian thanh tom Kinh de nghi giam d6c cong ty giai quy~t cho toi tam ung s6 ti6n tren. Ngay 15 thang 01 nam2011 Thu truang don vi (ky. ho ten) Nglriri di ngh] tam ung (kY.11. dong d~u) K~ tORn tnJ'O"ng (ky.000 dang.1996 cua BQ ru Chfuh GIA. ho ten) Sau khi phieu d6 nghi tam irng duoc Giam D6e va k~ tom tnrong duyet. k~ tom l~p phi~ chi va thu quy chi tie Svth: Le Thj Xoan Trang: 29 .Giam d6c cong ty K~ tom tnrong cong ty Toi ten la: Trin Lan Trinb BQ ph~ Xin : van phong tam img s6 ti8n: 10.Quang TC/QD/CDKT Gvbd: Nguy~n Trin Nguyen Trin trio Ban hanh theo QD s6:999- Ngay 02. ho ten. d8 nghi Vi~t bfuIg eM: rmroi trieu dAng eh~. V8 khoan: tam irng mua van phong phdm.)Cbuyen d@tblfc ~p Bia chi: Bong Hit .000.y - DE NGHJ T~M UNG Kfnh giri: .

don vi 'Ky.000 gan hang: thmrng mal co phin Ngo.000.000. gi~y nQP tifut 01.000.000 . sA ti6n: 10. Co: 111 HQ ten ngiroi nh{in ti6o: Trin Lan Trinh LY do chi: tarn img mua van phong phfun.000 d. Ngay 15 thang 01 nam 201 Bfuig chir: Mum trieu dAng eMu. +K~ toan hach tom Ng Tk 112 : 50.i Thuong Viet Nam . ThO.000. sA PCI0 ngay ty n9P ti60 vao ngan sB 05 cua ngftn hang cong thuong + chimg tU gAc lien quan: phieu chi sA 10.000 dBng. quy (Ky) NgU'iri lip (Ky) NgU'iri ohin ti~n (Ky) Ng Tk 141 : 10.Y NQP TIEN CDi2kombank .000. dong ddu] K~ toan trucng (Ky) ThO.000 C6 Tk Ill: 50.)Cbuyen d@tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin Don vj: Cdng ty TNHH MTV HI}'P Quac Elja chi: Dong Quang Tr] Da - Mdu sA C31-BB Theo QD sA: 19/2006/QD-BTC Ngay 30/03/2006 CUa b9 wang BTC Quy8n sA: 01 Ng: 141 Phi@u chi Ngay 15/0112011 sA: E>ia chi: van phong 07.Nghiep vy Phi@u chi cong sa 04: 19/01/2011 nh{in dircc GBC hang la 50.000 Co Tk 111: 10.chi nhanh Quang Tr] ~ GIA.000. truang.

HQ ten nguoi nh~ tien: Le Nh~t Tuc. ho ten) NgU'iri nh~n ti@n (ky. d. Thn trufmg don vi Ke taon Ky. ho ten) Bon vi: Cdng ty TNHH MTV Hgp Quac Bia chi: Dong Hs . ho ten) (kY.000.000 d Viat bang eM: nam mum trieu d6ng chfuI.000. Ngay 19 thang 01 nam 20 traUng ThU quy (ky. ho ten) B~ng chu: Nam mum trieu d6ng chAn. Dia chi: phong ka toan se tien: 50.)Cbuyen d@tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin Ngay 19/0112011 Ten ngam ni}p ti~n: Nguy6n Hoang Lan Dja chi: Cong ty TNHH MTV Hop Qu6c ThOng tin ngam thl} hring (*) Ten nguoi thu huang: Cong ty TNHH MTV H{J]JQu6c sa till khoan: 016100578843 Tai ngan hang: Vietcombank Quang Tri NQi dung nQP: chuyen tien van till khoan sA tien: 50.000 L. 10. ho ten) Svth: Le Thj Xoan Trang: 31 . ho ten) Milu sA C31-BB Theo QD sA: 19/2006/QD-BTC Ngay 30/0312006 CUa bQ tnrong BTC (ky .y do chi: chi tien giri van ngan hang. ho ten) (ky. N gum ni}p ti@n Giao djch vien Ki@msoat (kY.Quang Tr] Phi~u chi Ngay 19/0112011 Quy8n sA: 01 NQ': 112 C6 : 111 se.

:...~t Chi tiBn tra no cho cong ty c6 ph§.606 20/01 23/01 23/01 12 13 12 Nguiri I¥P phi~u (ky...[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran .000...250......n Minh CMu .648..Quang Tr]. Trinh nr ghi s6 nhu sau: Bon vi : Cong ty TNHH MTV HW Quac Bja chi: Bong Ha .065 Ngay 31 thang 01 nam 2011 Thn trU"Ong dan v] (ky.000 15.....000 105..000 199...671 8.000 S6 phi~u Thu Chi 01 04 02 07 08 08 10 Chi 05/01 10/01 10/01 15/01 15/01 17/01 19/01 Tan diu thang 01 Thu tien ban hang cua khach hang Anh May DNIN DUe Lam tra no Chi tiBn mua nguyen vat lieu nh~p kho Chi ti8n tam irng cho co Trdn Lan Trinh Rut ti8n giri v@nh~p quy Chi tiSp khach Rut tiBn m~t nQp tiBn giri Thu hai tam img Yay van vS nQP quytiSn m...3331 141 112 642 112 141 311 331 18..000.....000 2....000 10..577...800.000 50.400.242.000 40...000... ho ten) Svth: Le Th] Xoan Trang: 32 .000 2.171..000 206... T~p hop cac phieu thu.3331 BVT: dang S6 ti@n Thu 584.. ho ten) 577 .. Ngay thang so QuY TIEN M~T Thang 01 nam 2011 Di~n giiii :D6i irng 511.000. ho ten) K~ toan trmrng (kY....150.000 16.500.000. phieu chi trong thang 01 nam 2011 kB toan tiBn hanh ghi van s6 quy tiBn m~t. T6ng ci}ng s6 phat sinh trong thang 01 Sa du cuai thang 01 131 152..

...Quang Tri. " .000 131 112 16.. ho ten) Svth: Le Th] Xoan Trang: 33 . " ...500....000 Ngay 31 thang 01 nam 2011 NgU'Oi IfP phi~u (ky. 800.000 8. 8. Tong cQng 199.000 ....... ..000 ..500....... 40... . .. BANG Chtlngtir So PT01 PT04 ngay 05/01 10/01 Thu tien ban hang DNTN Dfrc lam tra nq PT08 15/01 Rut tien giri nQp quy Dii!n gilii KE CHUNG TU GHI NQ .000.........000 16..800......Ham N ghi ...000 40..000 .000.. 16..000..500..000 40...[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran D\Ia vao s6 quy ti&1 ~t d6 vao bang clnrng tit ghi NQ'...000 .....000...000.000 3331 800.000 . 17l.TKlll DVT:d6ng Ghi nl}' titi khoan 111-ghi co cae titi khoin khac Thang 01 nam 2011 S6 tien 511 8......Dong Hit ......C6 TK111 Don vi : C6ng ty TNHH MTV H9'P QuAc Dia chi: 171 . ho ten) K~ toan tnriYng (ky.... ho ten) Thii trllang don vi (kY...... ..

.Ham N ghi ... BANG KE CHUNG Tbang 01 TIT GHI CO .000 1...000.. Tong cong 206.Bong Ha .Quang Tri.... .000 ... ho ten) vi Svth: Le Th] Xoan Trang: 34 .. __ .000....650.[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran Bern vi : Cong ty TNHH MTV H9'P QuAe Bia chi: 171 ...........000.. 50.000 10.000 10.000..000 112 Rut tiful m~t nhap quy tien gfri ..650..000 141 10.. ...TKlll nam 152 16.... . ...000........000 1331 1. ho ten) K~ toan trU"Ong (ky.150.... .000 2011 DVT:dBng Ghi co titi khoan Ll l-ghi nl}' cae tM khoan khac ChUngtir So PC02 PC07 PC10 ngay 10/01 15/01 19/01 Di~n giai Mua nguyen v~t li~u Chi tam ung sa ti@n 18...000.606 16. __ .000 50..500.000 50.... .577...... ho ten) ThO trU"Ong dan (ky..500..000 Ngay 31 thang 01 nam 2011 NgU"Oi lip phi~u (ky.

..000 800... ho ten Ky.. Elon vi : Cong ty TNHH MTV HClP Qu6e Elia chi: 171. cuBi thang kS toan ghi vao chimg ill ghi sA sB 01..000 16..171.02.Quang Tr] Chung tir ghi sA Thang 01/2011 S6:01 ChUng tir sa PTOI Di~n giai Ngay TID khnan Nq Co 511 3331 131 112 Sa ti~n 8.Ham Ngbi .000 Ban hang Anh May cho khach hang III 111 111 111 ThuS GTGT diu ra PT04 PT08 10/01 15101 DNTN Due Lam tnt no Rut ti& gui v~ nh~p quy ..Bong Hi ..500.000 Ngay 31 thang 01 nam 201 K~ toan truirng (ky.000..Co Tk 111.000...... ho ten) Svth: Le Thj Xoan Trang: 35 .......000 40. CQng NgllOi l~p 199.)Cbuyen d@ tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin +!+ Can eu van bang k6 chirng tu N C! .

.Bam N ghi .000 ... ho te 206.000...000 1.Quang Tr] Chung tir ghi sa TaikhoaD NQ' Co 111 111 111 Thang 01/2011 S6:02 ChUng tit sa PC02 Di~n giai Ngay Mua nguyen v~t lieu ve nh~p kho Thu6 GTGT dAu van sa ti~n 16..000 10...606 Svth: Le Thj Xoan Trang: 36 ..577 . CQog Ngay31 thang O] nam2011 NgU'iri IfP (Ky...)Cbuyen d@ tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin 11011 vi : Cong ty TNHB MTV Hop Qu6c Ilia chi: 171 ..500..000 152 1331 141 PC07 15/01 Chi tam irng cho Tran Lan Trinh Rut tien m~t gui ngan hang PCI0 19/01 112 111 50. ho ten) K~ toan trmmg (k}'....Dong Ba ...000...650..

:. t6ng sB phat sinh tren s6 cai duoo dung d6 dBi chi~u voi sB ti6n thu. Bon vi : Cong ty TNHH MTV H9P Quae Dja chi: 171 . ho ten) D~n cuBi thang dill cir van s6 clnmg ill ghi s6 va s6 danng ky chirng tU d6 len s6 cai. phe duyet rAi chuyen cho kS toan t6ng hop van s6 dang kY clnrng ill ghi s6.606 S6 hi~u Ngay thang Ngay 31 thang 01 nam 201 Ng\fOil~p K~ toan trmmg (kY. chi trong thang trong s6 chi tiet TKl11. De dam bao tinh chinh xac.Ham Nghi .Quang Tr] SO DANG KY cm'1NG Til' GHI SO Ngay Ll tMngOl nam2011 Chung tir ghi s6 Di~n giai Chung tir ghi s6 S6 ti~n S6 hi~u CTGSOI CTGS02 Ngay thang 31101/2011 31101/2011 199.)Cbuyen d@ tblfc ~p . Svth: Le Thj Xoan Trang: 37 .577 .Dong Hit . Gvbd: Nguy~n Trin Nguyen Trin Chimg ill ghi s6 l~p xong dircc kS toan tnrong kiSm tra. cuBi kY ke toan ti8n m~t ddi chieu voi sB du ngan hang de phat hi~n va diSu chinh nhiing sai xot n~ co.171.000 206. ho ten) Gilim d6c (ky. ho ten) (kY.

....Bong Ha ....000...648. hC} ten) Svth: Le Th] Xoan Trang: 38 ..000 577.......... Mua nguyen v~t Ii~u nh~p kho Chi tam ung cho TrfuI Lan Trinh Rut tiSn ~t gui ngan hang .....000 10..000 40.......500......000 Co sA dO'dAu thang 31/01 31/01 31/01 •••• 4 ••• Ban hang cho khach hang DNTN DUe Lam tra ng Anh May Rut ti6n gui v6 nhjp quy 112 .606 (ky.3331 131 So tien Nfl 584........ .. Tang cQng s6 phat sinh S6 du cu6i thang 01 NgO'ooljp (ky .671 8....Quang Tr] ChUng tir ghi SO cAl Ngay 31 thang 01 nam 2011 Ten mi khnan: tiin mit M§u s5 S02cl-DN Ban hanh theo QB s5 15/2006/QB-BTC Ngay 20/03/2006 cua BQ tnrong BTC so So hi~u CTGSOI CTGSOI CTGSOI Ngaythllng Di~n giiii »6i Hng 01 511...... CTGS02 CTGS02 CTGS02 . 152... he}ten) 199.150. Ke toan trO'Ong hC} ten) Ngay 31 thang 12 nam 2011 GiamdAc (ky.Ham Nghi ..000 31/01 31101 31101 112 ..577.....[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran Bon vi : Cong ty TNHH MTV H9P QuAc Bfa chi: 171 ..800......1331 141 ....000....065 206. 18..242..000 16......000..000 50.....171...

uy nhiem thu.2.Uy nhiern chi.Tai khoan sir dung K8 toan sir dung tai khoan 1121 "ti8n glri ngdn hang b~g VND" Cong dung: dung de phan anh s6 1i~u tien hi~n co va tinh hinh bien dQng cua t~t cit cac loai tiBn cua cong ty gm tai ngan hang.2 K~ tnan ti@ngirl ngan hang 2.)Cbuyen d@tblfc ~p 2.sa cai TGNH 2.Gi~y bao m.2.r Gvbd: Nguy~n Trin Nguyen Trin . cong ty tai chfnh. kho bac.2.2.2.Giay bao co . gi§y nQp tifu. c.3 S6 sach k~ toao sir d\log .2.Cac nghi~p v\l kinh t~ phat sinh th"c t~ ~i cong ty Nghi~p VV1: Giiy bao cO GBCOI ngay 05/01/2011: Cong ty TNHH Plnnrc Dat 20.z:JieLcoHlbank .000.1 Chung tir sir dung .000 d6ng.2.2.S6 diing s6 kY chimg tit ghi s6 tlf luan chuy@n Bang ke chi W§t nqTK 112 .4. 2. 2.Chung tir ghi .S.2. tra nQ"s6 tiBn irong m.2.Trlnh chUng ruban sA tien gmNH chirng ru ban d~u d§U Bang ke chi W§t co TK 112 2.2.l co p ~.2.Bang k8 chi tiet TK No (co) 112 -SaTGNH .

000. ten) : 20.000 TiEn ghi co TK : 25.000. ho ten) + K6 toan hach toan: (kY. gidy bao co 03 BOA DON GIA TRJ GIA TANG Lien 1 kY hieu: AAl2011- .000.000. 02: Giiy bao eo GBC03 ngay 22/01/2011 : thu tiEn ban hang cua cong ty TNHH Thanh Hoa theo hoa don GTGT sa 0000553 vai sa ti6n la 55. Danh. S6 ti6n : 25.000. NQi dung nQP: tra ti6n hang. ten) (kY.p Gvhd: Nguy~n TrAn Nguyen Tran GIAYBAoco Ten TIc eong ty TNHH MTV HI}'P QuAe.000 . Dia chi: 171-H!i.)Cbuyen d~ tby-c t@.m Nghi-Dong Ha .000 VND Viet bfutg cM: hai mum lam trieu d6ng eM.Nghi~p V1}. ten) NQ'Tk 112 Co Tk 131: 20.Quang Tri. Ngan hang: Viecombank Nguoi nQp tien: HQ va ren: Cong ty TNHH Mai Linh.000 Ma VAT khach hang 3200276064 Thanh toan vieD KiSm soat sa tai khoan: Ngay 12/02/2011 016100578843 sa thii quy Giam d6c (ky.Quang Tri. eho ngan hang ghi ti6n m~tnQp: 25.000. Dia chi: Dong Ha .000 d6ng + Chung tir gac lieu quan: Hoa dan GTGT sa 0000553.n.000 (kY.

.. 50....000._ Cgng thanh tien Thue suat thue GTGT: 10% Ti6n thue GTGT Tong cgng tien thanh toan B~ng chu: nam mum nam trieu d6ng cMn.BTC ..Ham Nghi..000 55.. -(IcY.000 ----- -.000. ghi ho ten) kY ghi ho ten) IA CHi: ON VI: CONG TY TNHH MTV HQP QUOC Bong Hs ..000.. NgWi ban hiing ghi ho ten) Thii t~uUng dan vi (Dong ddu.000 3=1x2 50.)Cbuyen d@thlfc ~p Gvhd: Nguy~n Trin Nguyen Tran Ngay 22 thang 01 nam 2011 sa: 0000553 Don vi ban hang: Cong ty TNHH MTV H9]I Quac Dia chi: 171Hffin Nghi .000 Ngwi mua hang (IcY.000 5.000....000..Quang Tri..Dong Ha ... S6 Uti khoan: 016100578843 Dien thoai: 0533-854731 MST:3200276064 HQ va ten nguoi mua: TrfuJ Lan Anh Ten don vi: Cong ty TNHH Thanh Hoa Dja chi: 15...Quang Tr] Mau so: 02 -VT QD sA: ls/2006/QD .TP Dong Ha S6 tai khoan: 011208565623 Hin h th' thanh toan: ch uven kh oan ' l " uc MST 00335618202 STT Ten hang hoa. djch V\I Sa Ban gia Thanh tiSn Dan vi tiob ltl\1ng A 1 B C Kh6i 1 ~ 1-.Phuong 5 . 10 2 5..

843 JUIUi1U.Quang TIi.000 thO quy (IcY.000.000 Svth: Le Thj Xoan Trang: 42 .000. U 1 U 1 UUJ Ngay 22/0112011 en Tk: cong ty TNHH MTV HIfP Quae.nk o 'u:u . Ngay 20 thang 01 nam 2011 k@ tmin trmmg Dgum nhin hang tho kho Tho trmmg don vi (ky ten) (ky ten) (IcY ten) (ky ten) - -- gan hang: thuong m.000 35. GIA.000 CQng 35... ia chi: 171-Ham Nghi-Dong Ha . (ii dung n{ip: tra tiBn hang.i Thmrng Vi~t Nam .i ea ph§n Ngo. ho ten) (IcY.000. ten) Ng Tk 112 : 55.000. ten) ~ r GiarnaAe (ky.)Chuyen d@thlfc ~p Gvhd: Nguy~n Trin Nguyen Trin Ngay 20 thang 03 nam 2006 PHIEU XUAT KIlO cua B{i wang BTC Ngay 22 thang 01 nam 2011 sf>: 10 Ng: TK632 C6: TK155 HQ ten ngmri nh@n hang: TrAn Thi Mai Dia chi (bQ phan ): cong t y TNHH MTV Hop Quf>c Ly do xudt hang: xufrt hang ban Xua i.Quang Tri.n.YBAOCO . CVIeLconzba.000 anh eOO ngtin hang ghi iBn ghi co TK : 55.000.chi nhanh Quang Tr].000 VND i6t bing chi!: ndm muai lam trieu dang eM. ten) a VAT khach hang 3200276064 hanh toan vieD Ki@msoat ky. gum n{ip tiBn: gao hang: Viecombank Q va ten: Cong ty TNHH thanh Hoa ia chi: Dong Ha . 6 tiSn m~t nQp: 55.000 CQng thanh tien (bang chu): ba mum lam trieu dong chan.ttu rna vi Yeu Thue T tfnh xuit diu AB C D 1 2 3 4 1 G6 10 10 GO Khoi 3.000. 6 tiSn : 55. kh0:Cong t ~tt ty Ten guy eaeh hang hoa MAu Dan So hrl}1lg Dan gia So tien S T v@.ll.500.

nh~ Gvbd: Nguy~n Trin Nguyen Trin duoc 1m tiSn giri voi sa tien 4.chi nhanh Quang Tr]. ten) Gilimd6e (ky. .~.000.Nghi~p V\1 01: Svth: Le Thj Xoan Trang: 43 .667 C6 Tk 515: 4. ten) thii quy (kY.000 C6 Tk 3331: 5.000 .576.576. ho ten) ~~~~~~~~~.667 .~~~ Ki~m soat Sa (kY. Ngan hang: Viecombank NglJ"Oi nQp ti@n: HQ va ten: Vietcombank Dia chi: NQi dung nQp: tra tiBn hang.YBAOCO Ngay25/01l2011 sa tiq.576. ~6 tiful : 4.576. Danh cho ngan himg ghi tiful m~t nQp: 4. Cac nghi~p vy lam glam ti@n gUi ngan hilng.Nghi~p V\1 03: Giiy bao eo sa GBC04 ngay 25/01/2011: dAng.)Cbuyen d@ tblfc ~p C6 Tk 511: 50.667 Ti8n ghi co TK : 4.000.667 Ngin hang: thmrng mal eo phan Ngo\li Thuoug Vi~t Nam .1 .576.ietColmxmk~43 Ten 'u ~ ¥lTV HI}'P Quoe.667 VND "'v~'e~.576.667 Thanh toan vien ky. ~ GIA. ten) + K8 toan hach toan: Ng Tk 112 : 4. E>ia chi: 171-Ham Nghi-Dong Ha .~. han.:.Quang TIi.

000 Co Tk 112 : 15.)Cbuyen d@ tblfc ~p GiAy bao nC}' GBNOI ngay 07/0112011: sA s6 tiSn 15. Thanh toan vien ki~m so lit CTY CO PHAN MINH CHAU SO TIEN 27.000 d.Nghi~p V\l 02: Giiy bao nC}' GBN03 ngay 20/0112011: tra tien hang mua nguyen v~t li~u s6 thea hoa don GTGT s6 0000451 ngay 2010112011 s6 tien la 35.500.000.chi nhanh Quang Tr].000 . ~.024.z:JieLconzbank PUIEU U~CU ToAN Ngay07/0l/2011 TAIKHOAN NQ": 161000578843 CTY TNHH MTV HOP QUOC 0 CO:0113115511211 Col: CO2: So tien bang chft: hai rmroi bay trieu nam tram nghln dong chan. Gvbd: Nguy~n Trin Nguyen Trin tnt nO' cho cong ty TNHH Nguyen CUOng voi Ngan hang : thuoug m\li co phan ngoal thueng Vi~t Nam .000 dang.000. NQi dung: tra no tiSn hang.000 Gilimd6c + K6 toan hach toan: NO' Tk 331 : 15. ve nh~ kho an vi: Cong ty co phan Minh Chau fa chi: Dong Hit -Quang Tr] HOA DON GIA TRJ GIA TANG .000.500. c.000 27.

336. kY ghi ho ten) Svth: Le Thj Xoan Trang: 45 . TP Dong Ha .000 35. ghi ho ten) (IcY. ghi ho ten) (Dong ddu.040.200 3".000 3.)Chuyen d@thlfc ~p Gvhd: Nguy~n Trin Nguyen Trin Lien 2 giao cho khac hang Ky hieu : AB/2011-T Ngay20 thang 01 Dam 2010 SH:0000451 Dun vi ban hang: c6ng ty c6 phAn Minh Chiu Dia chi: Dong Ha -Quang Tri se tai khoan: 0113115511211 Dien thoai: 0533.800.000 13.445 MST:0033123321012 HQ va ten ngiroi mua: Le Anh Sun Ten dun vi: C6ng ty TNHH MTV HQ"p Quae Dia chi: khu ph6 10 phirong 5.---- B cay kg 1 100 200 2 188.Quang trio S6 tai khoan:016100578843 Hinh thirc thanh toan: Tien ~t MS :3200276064 STT Ten hang bOa.184.024.840.1x2 18. dieh VII DUn vi tinh C S6 DUn gia Thanh tien Itr"ng A 1 2 Sat 10 Sat 6 CQng thanh tien Thue sudt thue GTGT: 10% Tien thue GTGT Tong cQng tien thanh toan --.000 65.000 31.000 Bang chfr: ba muoi lam trieu khong tram hai mum tu nghin dang chAn Nguiri mua hang Nguiri ban hang Thii t~uirng dun vi (IcY.

~ PHIEU H~CH ToAN Ngay 20/01/2011 TAIKHOAN Nq: 0161000578843 CTY TNHH MTV HOP QUOC CVietcDmba:nk SOTIEN 35..040. ~ Le u 1.000 C6:0113115511211 CTY CO PHAN MINH CHAU S6 tien bang chfi: ba mum lam trieu kh6ng Ni}i dung : tra no tien hang.chi nhanh Quang Tr].!c nhij.. 31. 1331 S6: 10 Co: 111 HQ ten ngiroi giao hang: Trim Van Nam Dia chi (hi} ph~): NV rnua hang Thea lID s6 0000541 ngay 10 thang 01 nam 2011 cong tyeti phim Minh Chan NMp tai kho: cong ty Dan gia sA ti@n stt Ten quy each san MasA Don sA lU'llng phim hang hoa vj Theo CT 1 100 200 Th. tram hai muoi tu nghln dang eh3n.000 13.200 4 18..024.000 35.840.000 65..024.)Cbuyen d@tblfc ~p Gvbd: Nguy~n Trin Nguyen Tran Dan vi: Cong ty TNHH MTV Hqp Quoe Dia chi: 171 Ham Ngbi-Dong Ha-Quang Tr] Mau s6:01-VT QB s6 15/2006/QI)-BTC Ngay 20/03/2006 cua BT( PHIEU~PKHO Ngay20 thang 01 nam 2011 Nq: 152. . . ~v.000 tinh A 1 2 B Sat 10 Sat 6 C S10 S6 D diy kg <. ngay 20 thang 01 nfun 2011 Cong Viet bang eM : Ba mum mat trieu tam tram ban mum nghln d6ng eh[n. Thu trmmg don vi Ke t o an trU'ang N gum giao hang (ky ten) Thukho (ky ten) (ky ten) (kY ten) Ngan hanl!. <.ang.p 2 100 200 3 188.800. : thuO'n2 mlli c6 phin ngo.000 Quang Tri.i thmrng Vi~t Nam . .UI Auau 1.

000.024.000 ki@m soM Gvbd: Nguy~n Trin Nguyen Trin Ghimd6c Co Tk 112 : 35.y boo no.000. gi~y bao co.chi nhanh Quang Tr].chi nhanh Quang Tri voi 86 ti~n 80.000. NQi dung: tra no yay ng~n han.000 CJJieLcombanlc TAIKHOAN NV: 0161000578843 CTY TNHH MTV HOP QUOC Co: Vietcombank Col: Co2: So tien bang chtr: Tam mum trieu dfing ch~n.000 .000.000 Co Tk 112: 80. gi§.Nghi~p V1J 03: Giiy bao nC}' GBN04 ngay 25/0112011: tra no vay ng&! han cho ngan hang thirong sA mai c6 phim ngoai thuong Vi~t Nam .)Cbuyen d@tblfc ~p Thanh toan vien + K6 toan hach toan: Ng Tk 152 Ng Tk 133 : 31. k6 toan tifu giri ngan bang se ghi vao s6 theo doi ti~ gui ngsn Svth: Le Thj Xoan Trang: 47 .000 : 3.000 Hang ngay t~p hop ill cac gi§.840.000 d.y nQp tifu. Thanh toan vien ki~m soat Giamd6c + K6 toan hach toan: Ng Tk 311 : 80.184.000 80. Ngan hang : thueng m~i c6 ph§n ngo~i thueng Vi~t Nam . ~ PUIEU U~CU ToAN Ngay 25/0 1120l1 SO TIEN 80.000.

401.856.245.231 Cty TNllli Phiroc Dat tni no GBNOI GBN02 Tra no cho cong tyTNHH Nguyen CUOng Tra 15.000.000 3.000 40.490.231 Ke toan tnrang (kY.000.401.265.856.942.365.564 1m yay ngan han UBND Dakrong tra woe tien 200.000.231 1.497.576.231 1.000 329.6n 1.667 173.942.000 35.231 1.564 1.000. .856. ho ten) .000 55.576.462.~.365.000 Co 86 ti.389. Le Th] Xoan Trang: 48 .000.564 1.389. ChUngtir N9' 05101 07/01 10101 15101 19101 20101 22/01 25/01 25/01 28/01 GBC03 GBC04 GBC02 GNT01 GBCOI Co TAn diu thing 01 N9' 20.000.447.~ Tho tnreng dan V! (ky.247.000 50.024.250.[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran Bon vi : Cong ty TNHH MTV H9P QuAe so TIlEO Dien giai nOI TIEN Gill NGAN HANG Thang 01 nam 2011 sa ti@n Bia chi: Bong Da - Quang Tr]. ho ten) NgllOi ~p phleu (kY.667 80.231 1.466.942.517. ho ren) Svth.564 1.231 1.564 1.000 4.667 1.521.389.942.667 Rut tien m~t giri vao ngan bang GBN03 Mua nguyen v~t lieu nh~p kho Thu tien ban hang cong ty TNHH Thanh Hoa Nh~ duoc tien lai tien gfri ngan hang GBN04 GBN05 Tra ng yay ngan hang Rut tien gfri ve nh~p quy tien m~t Tang sA phat sinh trong thing 01 Tan cuai thang 01 1.441.000.

.576..000.. ho ten) K~ toan tnreng Tho tnreng cIon vi (ky............... 329.000 4.......000 5........ .000.......667 ..000. .....576.[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran ....667 50. ho ten) Svth: Le Th] Xoan Trang: 49 ....000......000 ......:. Tong c{lng ...Dong Hit ....000 4576...000..000 ....000........000..667 25101 Nhan dugc tien liii tien girl ngan hang ....000. 50..000 . cu6i thang k~ toan VaG bang ke chi ti~t No vi : Cong ty TNHH MTV H9'P QuAc Dia chi: 171 .TKl12 Thang 01 nam 2011 ChUngtil' So GBCOI ngay 05101 22/01 Di@ngiAi Cty TNHH Phmrc Dat tci ng Thu ti€n ban hang cdng ty TNHH Thanh Hoa £lVT: dang sA ti@n Ghi nC}' khoan 112 -ghi tai co cac Wi khoan khac 515 131 20..576....... Dua vao Don s6 theo d6i ti8n gui ngan bang.. 20.000 GBC03 GBC04 55..... Ngay 31 thang 01 nam 2011 NgllOi ~p phi~u (ky... 5.... ..Ham N ghi ..000 511 3331 20.. ho ren) (kY.....Quang Tr]..... BANG KE CHI TrET ...... 4..667 .

.. ..000.....TKl12 Thang 01 nam 2011 ChUng tit Ghi co TK 112 -ghi nC}' eac mi khoan khae Di~n giai ElVT: dang So GBNOI ngay Tnt 11Q' sA ti~n 331 152 1331 311 07/01 cho cong ty TNHH Nguyen Ctrong Mua nguyen v~t li~ nhap kho Tra no.. 80.000.667 .184... 173..000 15.Quang Tr]. Ngay 31 thang 01 nam 2011 NgtrOi l¥p phi~u (ky...000 ...000..............000 3.....000 .yay ngfln hang 15....[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran Bon vi : Cong ty TNHH MTV H9'P QuAc Bja chi: 171 .. ho ten) Tho trmmg don vi (kY. ..000 80..... 3.840..Bong Hit ....000 . ho ten) K~ toan truoog (ky..184.000 GBN03 GBN04 20/01 25/01 35. 15.....000..840.000 80.....000.....000 31..000.000 ...... BANG KE CHI TrET .000 .. 31..... ho ren) Svth: Le Th] Xoan Trang: 50 ....... Tong ci}ng . .Ham N ghi ......024...490...

...... . Nh~ duoc tien liii tien gill ngan hang .576. ho ten) Svth: Le Thj Xoan Trang: 51 .....667 Ngay 31 thang 01 nam 201 Ngu-Oi lip K~ tmin trlring (ky.....000.576..000 4.........Quang Tr] Chung tir ghi sA Thang 01/2011 S6:03 Chli'ng til' Di~n giiii Nil Cty TNHH Phuoc Dat tni....... ThuS GTGT ddu ra GBC04 05/01 ..Co Tk 112.......000..667 .04.000 5.Ham N ghi .. ho ten Ky......000 Ngay 05/01 112 GBC03 22/01 TNHH Thanh Hoa 112 112 112 511 3331 515 50.... Gvbd: Nguy~n Trin Nguyen Trin Can c1r vao bang ke chi tiSt No ... nq Thu ti~ ban hang cong ty TID khoiin C6 131 sa GBCOI Sa ti@n 20.)Cbuyen d@tblfc ~p .. cu6i thang kS toan ghi vao clnrng tlr ghi s6 sa 03. TAng Cgng . Bon vi : Cong ty TNHH MTV Hop Quac Dja chi: 171 ...:.Dong Hit ..... 329.. .000..

.. 173. Svth: Le Thj Xoan Trang: 52 ...04 sA Ch.. ho ten) Ngay 31 thang 01 nam 201 K@toan trU'Ong (ky.490........... .:. ......000. phe duyet rBi chuyen cho kS toan tAng hop vao sA dang kY clnrng tU ghi sd..... TAng Cl)ng .Quang Tr] Chung tir ghi Thang 01/2011 S6.........000.. .000 20/01 25/01 GBN04 Thue GTGT dfu.840.. ..000 3.Dong Hil ... 171 .....000 GBN03 152 1331 311 112 112 112 31.667 NgU'Oi lip Ky..Ham N ghi . vao Tra no yay ngan hang ..mgtu S6 GBNOI Di~n giai Tra ng cho cong ty lNHH Nguyen Cirong Mua nguyen v~t lieu nhap kho TaikhoaR NI}' 331 Co 112 Ngay 07/01 sA ti~n 15.)Cbuyen d@tblfc ~p ~0'Il Gvbd: NguY~RTrin Nguyen Trin MTV HI}'P Quoc vi : Cong ty TNHH ~ia chi......184..000 80..... ho ten) .... Chimg tU ghi sA l~p xong duoc kS toan tnrong kiem tra..

)Cbuyen d@ tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin Don vi : Cong ty TNHH MTV HI}'P Quoc Dja chi: 171 . cuBi ky k6 toan ti~ giri dBi chi6u voi sB du ngan hang dB phat hien va di6u chinh nhirng sai xot n6u co. DB dam bao tinh chinh xac.667 173.667 sa S6 ti~n sa hi~u CTGS03 CTGS04 Ngay tbang 3110112011 31/01/2011 Ngay thang NgllOilip ky. ho ten) D8n cuBi thang can Cll vao s6 clnmg ill ghi s6 va sA danng ky clnrng ill d8 len s6 cai. chi trong thang trong sa chi ti6t TKl12.Quang Tr] Chung tir ghi sa so DANG KY CHUNG S6 ti~n TU GBI so Chung tir ghi S6 hi~u 329.Dong Hit . t6ng sB phat sinh tren s6 cai duoc dung d8 dBi chi8u voi sB ti~ thu.576. ho ten) Ngay 31 thang 01 nam 201 Giam d6c (kY. Svth: Le Thj Xoan Trang: 53 . ho ten) K@toan tro-ang (kY.Ham N gbi .490.

........000..667 ....... ho ten) Ngay 31 thang 01 nam 2011 gilim dac (ky. Tnt no cho cong ty TNHH Nguyen Cuong Mua nguyen v~t lieu nh~p kho Tra nc yay ngan hang ... 331 152....490....000... ho ten) K~ toan tnrang (ky....576.Bong Ha ....000 4....245.......... T6ng c(Jng s6 phit sinh S6 dll cu6i thang 01 ...rng M§u s5 S02cl-DN Ban harm thea QB s5 15/2006/QB-BTC Ngay 20/03/2006 ella BQ tnnmg BTC S6 ti@n s6 S6 hi~u Ngay thing Di~n gmi S6 du dAu thing 01 NI}' 1..p (ky... 329.000 ....000.......667 Thu ti8n ban hang cong ty TNHH Thanh Hoa Nh~n duoc tien liii tien gui ngan hang ~ . ..231 C6 CTGS03 CTGS03 CTGS03 31101 31101 31101 Cty TNHH Plnnrc Dat tra ng 131 511......... 15.....3331 515 20.......Ham Nghi .576...000 55.........Quang Tr] ChUng til"ghi SO cAl Ngay 31 thaDg 01 nam 2011 Ten mi khnan: TGNH d6i ....................... ....... CTGS04 CTGS04 CTGS04 .........000.024..000 80......000 35..1331 311 ....... 31101 31101 31101 . 173.... ..[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran Bon vi : Cong ty TNHH MTV H9P QuAc Bfa chi: 171 ....667 NgllOiI.....856... ... ho ten) 54 Svth: Le Th] Xoan Trang: ...... ..

3.2.PhU"ong phap hach toan Tai cong ty TNHH MTV Hop QuBe khong co cac nghiep vu ka tom ti6n dang ehu y8n.1.H~ch tnan ti@n dang chuy@n 2. K&: chuyen vao tai khoan co lien quan Cae khoan ti6n dang chuyen cuBi ky 2.2.2.2.)Cbuyen d@tblfc ~p 2.3.3. 2.3.Tai khnan sir dung Tk 113" ti8n dang chuyen" Nf)i dung Nq va k~ diu TKl12 goo tai ngan hang Co SB ti8n hien Cac khoan tien da nQp vao ngan hang. hoac chuyen vao biru dien nhirng chua nhan dugc gifiy bao cua ngan hang ho~c dan vi thu huang. hoac da don lam thu tuc chuyen tien tai khoan tai ngan hang d~ tra cho vi ngan hang khac nhirng chua nh~ diroc gifiy bao co hoac ban sao ke cua ngan hang haykho bac.Ti@n dang chuy~n Gvbd: Nguy~n Trin Nguyen Trin La ti8n cua doang nghiep da nQp vao ngan hang kho bac hoije da giri vao buu dien dB chuyen cho ngfln hang.2. Svth: Le Thj Xoan Trang: 55 .3. kho bac.

) may kS toan theo hlnh tlnrc t~p trung. Toi rnong rfuIg nhUng kiBn thirc con it 6i cua mmh co thB dong gop mQt ph§.Ml)t sa bi~n phap gop pbftn hoan tbi~n ding me hach toan van bing ti~n t~i eong ty. kS toan wang ty.1 Nh~n xet chung v~ c6ng tac k~ toan t~i cong ty Cong ty t6 clnrc bi. gop ph§. giai phap dira ra co th8 chua diroc hoan thien. nhiem vu cho tirng can bQ kS toano MQi ph~ nguei theo doi. toi da co di8u kien ti8p c~ vci nhirng ki8n dip trau d6i them ki8n tlnrc va tB. trach nhiem. xong do la nhimg di8u ch~t loc.n tiBt kiem thai gian trong vi~c ra quyet dinh thl chinh trong hoat dQng kB toan noi chung va kB toan thanh toan voi ngmri rnua va nguoi cung cAp cua cong ty noi rieng rna vin dam bao dan chu. h6 tro cho kB toan tnrong con co 2 phd phong kB toan. ap dung nhfmg difuI da 1.)Cbuyen d@tblfe ~p Gvbd: Nguy~n Trin Nguyen Tran KET LuAN Sau thai gian dugc thuc ~ thuc mang tinh thuc . thu th~p s6 lieu gian dan girl v8 phong tai chfnh kS toan. kinh nghiem con thieu. a Cong ty la phu hop vrri quy mo va d~ di8m cua hlnh tlnrc san xuAt. vA KIEN NGHI. Svth: Le Thj Xoan Trang: 56 . kS toan tnrong la ngiroi co quyen quy8t dinh cao nhAt va chiu trach nhiem truce Giam d6c cong ty. Hinh thirc t6 chirc nay kha phil hop vm quy rno san xuAt kinh doanh cua cong ty. t6ng kBt tU reit nhieu tinh huong toi da duoc tham khao.n nhe nham hoan thien han nfra hoat dQng kS toan tai dan 1. thuc hi~ day du dung nQi quy. phong tai chfnh kS toan tlnrc hi~ toan bQ cong tao kS toan cua cong ty. V oi khoang thai gian han hep. T6 clnrc cong tac kB toan true tiSp phu trach phong kS toan cong vi. khach quan khong duy hanh cua cong tac kS toan d8u co y chi. cac xi nghiep thanh vien chi b6 tri cac kB toan phan xirong lam nhiem vu ghi chep ban d~u . tai Cong ty. fun hi6u va thu th~p duoc qua qua trinh thuc t~p. BQ may k8 toan rAt gon nhe vm vi~c phan cong lao dQng cu th8. Thai gian thuc t~p tai cong ty la r~t quy bau va hBt sire dn thiBt d6i vm nhirng sinh vien s&pt6t nghiep nhir Wi. nhimg nh~ xet danh gia. duoc hoc (] nha tnrong VaGthuc t8 hoat dQng k8 toan tai doanh nghiep.

the hien u viec chi ti6t cac tai khoan den tai khoan d.. cac di)i tl. Quan h~ chi dl. t6 clnrc quan ly thi cong va tien hanh chilm cong nen co the d!n den tmh trang phan anh sai lech so voi thuc t~ phat sinh.. khong kiem soat ducc cac khoan muc chi phi chinh xac dBi voi cong trinh giao khoan vi co nhfrng chi phi di)i ducc tu quyen di mua va thanh toan b~g Han nua.:. Thong tin cung d. nhiem V\I cho tung can bo ke toano Moi ph~n hanh cua cong tac k6 toan d~u co ngirci thea doi.Ifu di~m: Svth: Le Thj Xoan Trang: 57 . T6 chirc cong tac k€ toan a Cong ty la phil hop voi quy mo va d~c diem cua hinh thtrc san xutt. hang muc cong trinh.p 2. Cong ty ~p nhi8u kho khan trong viec ki8m soat chi phi va tinh toan gia thanh chinh xac cho timg cong trmh. k6 toan ducc mo dung che di) quy dinh bao g6m cac s6 k6 toan chi tiet dap irng yeu cAu tAng hop * Nlnroc sb lieu cung diem: SB hrong cilp thong tin cAn thiSt cho dbi tuong su dung. hang muc cong trmh. nhan vien k8 toan con han ch8 nen mBi nguoi phai lam nhi6u phfrn viec khac nhau doi hoi can bi) k6 toan phai co trinh dg cao. dang thai chiu ap hrc 16'0 vao cac ngay cu6i thang va rilt d~ bi nhfrm Ifill. sai sot trong cong viec. Viec tA clnrc quan Iy chi phi chua dugc ch~t chil. Cong ty dii I~p.i eong ty . toan dien: Viec sir dung hinh thuc "khoan" dii vo tinh danh milt vai tro quan trong cua ke toan cong ty trong viec kifun soat cac chung tir chi phi.lOtrong toan dan vi thu~n ti~n cho vi~c phan cong va chuyen mon hoa nghiep vu. He th6ng sf. Bii:u nay khien cac nhan vien phong TCKT khong chu di)ng ducc rung viec cua mlnh. vi: cong t:ic t~p hop chirng tu: K€ toan di)i thirong giri chirng til g6c v~ phong TCKT VaG cu6i thang nen c6ng viec cua k€ toan thirong bi dan VaGcu6i thang. HO may k~ toan dt gon nhe vcri viec phan cong lao dong C\I th6. rilt thu~n tien cho Cong ty trong viec tinh toan va theo doi chi phf dS tinh gia thanh cho tung cong trinh.J tam irng cua Cong ty. cilp 3 thea tirng cong trlnh. thu th~p cac thong tin !:Bng hop mQt each nhanh chong.2 Nhin xct v~eonghie k~ tnan van bing ti~nt. giau kinh nghiem. trach nhiem. xac 19i nhuan thuc tS cua m6i cong trinh cling nhu cac khoan cong no cua cong ty va co the lam gia tang dang ke gia thanh thirc te cua cong trinh. tlnrc hien dAy du dung noi quy. . luan chuyen va hru giu clnrng tu thuc hien theo dung chS dQ dinh k8 toan quy nMm phuc V\I cong mc hach toan cac nghiep V\I kinh t€ phat sinh. He thang tai khoan: duoc v~n dung mQt each khoa hoc. Bil:u nay d~n den vise phan anh khong chinh 1. hang muc cong trinh .)Cbuyen d@ tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin * Uu diem: BQ may gon nhe.p cho k6 toan quan tri vi the cling bi cham tr~ va gay anh huang den viec ra quyet dinh kinh doanh.

S6 li~u tll clnrng tir ghi s6 vao s6 dang kY clnrng ill ghi s6 ho~c van true tiBp s6 cai de tiBn hanh l(ip bang can d6i ke toano Baa cao ket qua hoat dgng kinh doanh mQt each ro rang day duo . .)Cbuyen a@ tblfc ~p S6 sach ke toan Gvbd: Nguy~n Trin Nguyen Trin ali Sl1 dung va thtrc hien thea dung quy djnh cua Ban tai chfnh. Tuy thai gian tim hi8u nghien ciru thuc t6 tai cong ty ban than em con nhiBu mi_ithan ch6 vB kien thuc ly lu~.K. Sau do ghi vao clnrng ill ghi s6 mgt each cu the.:.:. ~p hep clnrng ill g6c van cac s6 chi tiet TSCD va the TSCD. . . Ben canh do Cong ty cling cAn phai xay dung chirc dao tao de nang nhfun quan Iy chinh mQt chuang trlnh k6 toan th6ng nh~t tren may vi tfnh nhfun tg dQng hoa a mire dQ cao nh§t c6ng tac hach toan noi chung va cong tac hach toan v6n b~g tiBn noi rieng . NhU'C}'cdi~m: . khuyBt diSm.Cong ty nen tien hanh l~p bao cao hru chuyen tiBn t~ nham giup cho nhfmg nha quan Iy co duoc cac qUy6t dinh mQt each nhanh chong va chfnh xac. dB xu~t dong gop mot vai ty. em ciing manh dan noi nen suy nghi chu quan cua minh.Cong ty din trang bi them may vi tfnh cho phong k6 toan dang thm phai t6 cao trmh do cho nhan vien k6 toan vB chuang trlnh k6 toan may xac duoc cac con s6. Bi8u nay de gay nen nhiing kho khan cho Cong ty trong vi~c chi tieu tiBn m~t phuc V1l nhu c~u san xuAt kinh doanh ho~c gay u dong qua nhiBu tiBn Hun vong quay cua v6n bi cham lai.hi ti8n hanh ban hang hoa cAn ki8m tra tmh hmh san till chfnh cua khach hang de giam khoan rid ro khong thu duoc ti~n. chi6n hroc phat trien trong ca ngiin han va dai han mQt each hi~u qua ding nhu kiem tra va kh[c phuc kip thoi nhirng thieu s6t. . Svth: Le Thj Xoan Trang: 58 .n tlnrc hi~n dang thoi ca hai hlnh thuc kS toan la kS toan tai chfnh va kS toan quan y ki8n mong muBn gop phAn hoan thi~n them cong tac k8 toan tai cong trio DiSu nay se gop phk giup Cong ty I(ip. Ciin cu vao nhirng t6n tai hien nay cua Cong ty.Do dan vi chua co mQt djnh mire ti~n m~t tan quy cu the ding nhu mQt k6 hoach thanh toan tiBn cong no th6ng nh~t nen dfuI den tmh trang 86 tiBn m~t co tai quy cua dan vi khong 6n dinh. Qua thoi gian kinh nghiem thuc t6 trong tim hieu cong tac k6 toan tai Cong ty. trien khai k6 hoach. Mgt s6 bi~n phap nhim hoan thi~n cong tac k~ roan vAn bing ti~n kien ~p a Cong ty TNHH MTV Hop Qu6c.Cong ty d. co luc qua it co luc qua nhieu.

)va nh~ tlnrc con han chS nen bai bao cao cua toi ch~c ch~ con nhieu sai sot.thuong dfut cua co NguyBn Tr§.t giup do cua Phong tai chinh k8 toan cua Cong ty TNHH MTV Hop QuAe va Sl.)t cong cu hihi hieu giup cho khong chi cac nha quan ly nb hoach dinh k6 hoach phat tri~ cho tuong lai cua cong ty dugc thuc trang tai chfnh nhfun rna con la m6i quan tam cua cac nha dau tu tai chinh. cong tac k6 toan rna d~c bi~t la viec quan ly t6t van b~ng ti~n Ia mi. K~t lu. d~ co th~ t~ dung co hQi va tao ra IQ'ithS canh tranh. Qua do. Toi rdt mong nh~ duoc S\1 dong gop chi bao cua cac can bi. toi da hi8u hon vB cong UIC k6 toan tai C6ng ty.. cac ngan hang.) nhan vien Phong Tai chfnh kS toan Cong ty va co Nguyen Thi Phuong Hoa d6 em cO th6 hoan thien hon nita bai Mi.)ng va canh tranh ngay nay. vci sl. Tai chinh k6 toan Cong ty TNHH Hop Quae va co NguySn TrAnNguyen Tran aa nhiet tlnh giup do em hoan thanh ban bao Svth: Le Thj Xoan Trang: 59 .. ben canh vi~c nang cao chftt hrong va hlnh anh san pham. M~ du toi da c6 g~g hSt sire nhimg do trmh di.)t Ian nita.)Cbuyen d@ tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin 2. baa cao nay. K8 toan la mi. nhfun phuc vu cho nhirng muc dich cua mlnh.) nhan vien Phong cao nay.n chung: Trang diBu kien nfu kinh t6 th] tnrong s6i di.n Nguyen Tran. Nhan thirc dUQ'c tfun quan trong cua van dB nay. Nha mroc . wi xin chan thanh cam on cac can bi. toi da tim hi~u vB t6 chirc bi. d~ bi~t la doanh nghiep xay dung.)t van d8 quan trong cua cac doanh nghiep.) may va cong tac k6 toan cua c6ng ty.

com. The unregistered version of Win2PDF is for evaluation or non-commercial use only.This document was created with Win2PDF available at http://www. .win2pdf. This page will not be added after purchasing Win2PDF.

Sign up to vote on this title
UsefulNot useful