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Ke Toan Von Bang Tien

Ke Toan Von Bang Tien

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05/20/2015

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CODg tac ke toan von

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

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TNOII'MTV Ow 4
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]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

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. doi hoi cac DN phai luon luen nh~ thirc. Vi v~y kheng th8 khong noi dBn vai tro cua dIng tac hach toan k8 toan trong vi~c quan Iy vBn. k6 toan 1. 19i nhuan hay kSt qua cua timg cong trinh cho nha quan Iy nib. bit duoc.ru: . ti6n giri ngan hang. ding tie do vBn bfuIg ti6n dong vai dBng thoi theo suBt qua trinh sOOxu§. d6 dat duoc di8u do 1hl KS toan la mQt bQ phsn khong thS thiSu trong vi~c d. 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.t KD cua cac DN.i cong cac chimg ill. 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. Ben canh do doi hoi DN phai co su chu5n bi din xu§. 1.t KD cua mmh.De v~n dung nhtrng ly thuySt dii tiSp thu ducc va nang cao nhiing ki6n tlnrc dli hoc. ti@n t. dirng vimg va ngay cang phat triSn. .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". tro va la CC1 scr ban d~u. 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.u thanh DN. 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. cac doanh nghiep dang g~p su canh tranh gay git va ngay cang ro net. danh gia ducc tifun nang cua DN minh tren thi tnrong d6 co th6 tBn tai. 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. thlli~u lien quan d6n tiSn m~t. . C6 the noi KS toan la mQt c6ng cu dic hrc cho nha quan ly.1 Ly do chon d@ titi: Voi S\l chuy6n d6i sang n~n kinh ttl thi truong. no khong ngung phan anh toan bQ tai san.2 Ml}c iIich nghien c.Dira fa nhtrng danh gia nh~ xet vS thirc t6 cong tac k6 toan vBn bfuIg tiSn tai Cty.

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. thirong la so sanh giiia hai nam liSo kS de tim fa sV tang giam cua gia tri nao d6. dct li~u can thiBt cho vi~c nghien CUu dB tai. d6i chi6u vS sA tuong dAi va tuyet dAi.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. bao cao k6t qua KD cua nam 2009.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. . 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. du li~ thu th~p dugc phuc vu cho viec l~p cac bang phan tich.4 Phuong phap nghien cn: Bil hoan thanh chuyen dB tAt nghiep OIly t6i dli sir dung cac phuong phap: . 1. 2010 va cac th6ng tin khac Cty TNHH MTV HIfp Quac.]Chuyen d@th\l'C t~p Gvhd: Nguy~o Trio Nguyen Tran k6 to an.Phuong phap thBng ke: la plnrong phap li~t thBng ke nhirng thong tin. nhuoc diem trong cong tac KD nhk nghien CUu ill d6 tim ra nghu yen nhan va giai phap khAc phuc. tai khoan s6 sach de he thAng hoa va kiern soat th6ng tin vS cac nghiep vu kinh t6 tai chfnh phat sinh. 1. 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.Phuong phap hach toan k1l toan: La phuong phap su dung chung tir.Phuong phap phong vk true ti6p: la phuong phap hoi true tiBp nhfing nguoi cung c~p thong tin. thang 05 nam 2011 Svth : Le Thi Xoan Svth: Le Thi Xoan Trang: 5 . . . . giup cho qua trinh phan tich KD cling nlnr cac qua trlnh khac.Phuong phap phan tich KD: la phuong phap dua tren nhfrng phiin tfch nhfrng uu.

Trung tiim vui choi giai tri Huyen Carn IQ. xll. Qua trinh phat triio efta cong ty Thai gian ddu thanh I~p.]Chuyen d@th\l'C t~p Gvhd: Nguy~o Trio Nguyen Tran CHUONG 1.. luc hrong can b(i va d(ii ngii cong nhan it.2.1. 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. co so v~t chdt va trang thiSt bi con thiSu th8n.u duong va san xu~t cac san phAm tU ga.1.3854731 Fax: 053.1.3854731 Mii s8 thue : 0161000578843 1. oroc 1. Truong THCS Trung Giang . cong ty TNHH MTV Hop Qu8c co quy mo hoat d(ing nho. TINH HINH CHUNG T~[ CONG TY TNHH MTV HQP 1.Qua trmh hmh thanh va phat tri~n. Qua hon hai nam hoat dQng dSn nay cong ty TNHH MTV Hop Qu8c la mot don vi rnanh trong nganh xiiy dung.. co tru sa tai khu ph8 10 phuong 5 TP Dong Ha . Svth: Le Thi Xoan Trang: 6 . 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.1.Quang trio La mQt don vi Xfry dung err ban. 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. Doanh nghiep hnm hoan thanh kS hoach thanh toan voi Ngan sach nha mrcc. cong ty Comot doi ngii lao d(lng nang dong. Ten cong ty :COng ty TNHH Mi)t Thanh Vim Hqp Qu8c S8 dien thoai : 053.ydung d. Trai qua nhi8u nam heat dQng.Gio linh. dai s6ng can bi) cong nhan vim ngay cang diroc cung c8 nang cao r6 ret. 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. Cong ty dii thi cong nhi8u cong trtnh IOn nho khac nhau trong va ngoai tinh. 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. Cong ty TNHH MTV Hop Qu8c. Cong ty hoat dQng voi nganh ngh8 kinh doanh la: Xay dung dan dung.

Thi twang xay dung d\iC biet trong thoi gian toi.1. Chti"c nang eiia ding ty Cong ty TNHH MTV HQ'P Qu6c co cac clnrc nang sau: . .Chti'c nang va nhi~m V\I ciia ding ty 1. co nhillu du an ddu tir Ian trong nhiing nam vira qua va •:. xay dung dan dung nrong d8i thu~ Igi do nganh xay dung co rmrc tang tnnrng cao. . .Cong ty co dQi ngU cong nhan tay ngh8 cao.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.Thi twang g8 tang tnrong kha nhanh va soi dQng la diSu kien d~ cong ty ngay cang phat trian . tim kiSm viec lam. 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: .L1. CO' so v~t chat va trang thiSt bi cua don vi so voi thai gian truce nhiSu va manh bon. Thuan Igi . S\I tin nhiem ella d6i taco Ngoai ra. . Do la ySu t8 thu~ Igi trong viec xay dung don vi viing manh trong co chS thi tnrong.I'chrong can bQ Icy thuat con thieu so voi nhu cdn ill cac cdng trlnh trong hoat dQng xay dung ella cong ty.La don vi xay dung dong tren dia ban thanh ph8 Dong Ha.2. do thi Svth: Le Thi Xoan Trang: 7 .Cong ty hoat dQng theo dinh huang phat trian ella nhu du con ngirei. dQi ngii cong nhan kY thu~t co kinh nghiem va tay nghS cao. 1.2. 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. 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.]Chuyen d@th\l'C t~p Gvhd: Ngny~o Trio Nguyen Tran sang tao v6i. gop phan giai quySt viec lam cho nguei lao dQng. Kh6 khan . Cong ty sau mQt thai gian heat dQng chua lau nhung dli tao ra dugc niSm tin.:. s6 cong nhan hop d6ng vai don vi len dSn 100 ngmri. s6 hrong can bQ cong nhan vien la 96 nguoi. 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.

2..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.. khong ngirng phat tri~n cong ty ngay cang Ian manh... san m~t bkg..M& rQng quan h~ d6i tac trong mnrc va ngoai nuoc . Gvhd: Nguy~o Trio Nguyen Tran . BI} may quan If Clla cong ty . .1 nQP cac khoan nguen thu cho ngan sach nha nucc.- Tai vy • " . 1 PhOngTC-HC 1 Cae tll}i xay dY'ng: 1. Dbng thoi.1 thuc hien d~y du cac bao coo tai chfnh th6ng kil thea quy dinh cua phsp lu~t . cong nghiep h6a.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 ~.. hien dai hoa. 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.3..tV. thuy 19i..Cong ty nhan thi cong xay dung cac cong trinh giao thong. 1. sIr dung v6n co hieu qua dftu tir hoat dQng kinh doanh.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 •... ....t to' .San xuat kinh doanh cac san pham tU g6 nhu van ep..Khai thac.• Phong Ky thu... co nghia Vl. db nQi that tU g6 .~ Svth: Le Thi Xoan Trang: 8 . 1 1 Cac tl(Ji SX co khi... khu dan ctr tren dia ban tinh Quang Tri.. dam bao chat hrong cho cac cong trinh 1..Thuc hi~ cac nghia Vl...]Chuyen d@th\l'C t~p h6a.Lanh dao cong ty ludn nghien ctru nhfrng phuong tlnrc moi nhfun nang cao qua trinh thi cong. . .2..

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

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

nam 2009 tang 71ao dQng Svth: Le Thi Xoan Trang: 11 . d6i chieu .. k8 toan cQng sa sau d6 l~p bang can d6i phat sinh....[Chuyen d@th\!'c t~p . Ghi dinh kr. Gvhd: Nguy~n Tr1n Nguyen Tran theo gioi tlnh hmh Thu .. trmh k8 toan tnrong du~t vao tra sa cai. cu6i .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 ... kiem va nam l~p bao cao quy8t toano .Can cu vao chimg tir g6c va cac chtmg ill lien quan.chi va quan li ti8n m(it cua . Ci). rBi vao sa dang ki chrmg tU ghi sa.ThU guy: C6 trach nhiem Cong ty.. 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. th8 hI nam 2010 so vo.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..5. D6i chieu. dinh ki kS toan l~p clnrng tU ghi sa. sau d6 Trinh tI! ghi sa nhu sau: . 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. ~ 1.:. kiem ...Dinh ki.

27% sang nam 2010113. trong khi do s8 lao dQng gian tiep chi co 14 nguoi chiem 15.24% sang nam 2010 s5 lao dQng Nfr tang len mQt ngmri vi cong vi~c xiJ.59%.73% nam 2009 va sang nam 2010 la 15 nguoi chiem 7.0 cong vi~c la 75 nginri chiem 84. Trung cap chi chiBm 7. + Xit theo tinh. Nam 2009 lao dQng Nam la 79 nguoi chiem 88.86%.chat cong vit?c:Cong ty hoat dQng chu ySu trong cac linh V\XC xay dung cac cfmg trinh. Trung cap thfip so vei lao dQng phB thong va cong nhan. S\X gia tang nay hoan toan hop ly vi quy mo cua don vi ngay cang duQ'c me rQng.87%. san xuat g8 nen lao dQng tham gia true tiSp vao cong vi~c chi&n ty trong IOn. Di~u nay chirng to cong ty ngay cang co nhieu cong trtnh. trong khi do Nfr chi co 10 ngmri chiem 11. Trung cap tang len 1 ngirci chiem 25%. sang nam 2010 tang 6 ngiroi chiem 7. DBn nam 2010 co cau lao dQng tang len trtnh dQ Dai HQc. 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.y dung nang nhoc nen vi~c tang nhan S\X Nam la hop J5'. nhieu du an nen dn nhien lao dQng phB thong va cong nhan.Gvhd: Nguy~n Trin Nguy@n Tran wong irng vai 7.76%.36%. Svth: Le Thi Xoan Trang: 12 .67%. 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. 81 nguni chiem 84. so voi nam 2009 lao dQng phB thong va cOng nhan tang 6 nguoi chiem 14 . Ta thay cong nhan chiem ty l~ cao nhat chiem 48. + Xit theo trink a(>: S8 lao dQng co trinh dQ D~ hoc.14%.31 % nam 2009 trong khi do tY l~ Dai hoc. Nam 2009 s8 ngtnri true tiep tham gia V3. + Xit theo giai tinh: Vi cong vi~c lao dQng n~g nhoc.

76 11.p blob quan eua LD 10 8 7.000dJldJthang Nguon: (Phong kythu~t giam sat thi ctmg) Svth: r. Theo giai tinh Nam Nit 2.59 100 88.87 7.73 3.92 1.36 15. Theo trmh do van hoa Dlili h9C Trung cap Lao dQng phf thong C6ngnhful Thu nh.01 ° 135.000d/ldlthang 2010 % So sanh +/7 6 1 6 1 2010/2009 % 7.54 11.13 5.000d/ld/thang % 100 88.75 47.69 6.21 43.82 48.98 19.[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.24 84.s Thi Xoan Trang: 13 .49 43.31 SL 96 85 11 81 15 03 05 42 46 845. Theo tinh chit cOng vi~c TI¥C tiep Gian tiep 3.27 15.63 3.37 4.14 1 03 03 ° 25 7.46 84.

129.652.704.297.72 Svth: r.785.892.860.256.136.000 17.995 -308.473 527.339 3.681.817.254.Tinh hmh van va tili tai san.243 3.269.256.750 2010 9.161.527.6.403.157 4.385.22 72.314.377.260.084 1.862.393.681.905 1. Nguon von chu So' huu 1.65 48. Na dai han II.90 185.572.306 3. Hang tan kho 4.527.049.307.766 3.449.769. Nguiin van kinh doanh 2.496 3.897 296.707 So sanh 2010/2009 +/3.842.861 1.596.243.53 13.918.159 1.92 20. Ph:.078.27 73.310.363 1.000 -1.279 287.43 47.32 -51.170.707 514.518.248 96.534.029.753.284 596.351.129.391 257.496 7.253 5.566.345.22 49.157 2.000.821.518.059.s Thi Xoan Trang: 14 .393.341 3.234 182. Tai san neAn han 1.070.957 % 47.828.427.367 1.853 732.078.634 2.336. Cac quy thuyc VCSH 3.252 1.42 49.300 646.778.546 137.960.552. vt5n va tai san eua Cdng ty Chi tieu Tong tili san A.130.32 56.48 41.255 1.815 2.494 181.447 -85.385.370 824.984.748 9.514 6.298 40.287.71 -11.000. Tai san ngan han khac B Tai san dai han 1.357 3.000 72.943 5.000.998 3. L9'i nhu.[Chuyen d@th\fC t~p Gvhd: Nguy~n Trin Nguyen Trfln 1. Tai san dai han khac Tang ngu6n vAn I.945.li thu khaeh hang 3.792.827.839.655.557. TSCB 2.596.n sau thut chua philn ph6i 2009 6. N a n2an han 2.356.605. N9"phiii trii 1.106.879.339 1.Ti~n va cae khoan tmrng duong 2.82 11.497.956.391 256.825.286.000 89.87 -0.05 24.139 1. Blmg2: Tinh htnh.149.969.

287.634 d nam 2009 len den 3.393.32%.572. 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.427.)Cbuyen d@ tblfc ~p Trin Nh~nxet: Gvbd: Nguy~n Trin Nguyen + Xit thea tinh.905d tang len 1.32% diSu nay cho thdy cong ty van chua chua cM trong vao vi~c thu h6i cac khoan no tu khach hang.53%.681.1 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.897d chiSm 20. Trong d6.279d nam 2010 chiem 56.357 2010 chiSm 72.842. hinh tai san: Tir bang s6 lieu tren ta thfiy quy mo tID san cua cong ty nam 2010 so vai nam 2009 tang 3.862.956. thiih bi may moe phuc Vl. tID san d nam d nam 2009 len den 7.681.351. Di~u nay chtmg to nam 2010 cong ty dli du trii hrong tifut Ion.339 ngfu1 han tang dang k~ tu 4.139d chiem 11. Ben canh d6 thi tID san dID han khac giam 1.90%.341 d nam 2010 chi~m 185.92%.753.600d chiBm 13. Ta thfiy. Hang t6n kho cua cong ty tang ru 527. Tai san ngfu1 han tang chu y~u la do tifut va cac khoan wong duong tifut tang manh ru 1.106. nam 2010 cac khoan phai thu khach hang tang 514.336.87%.704.43% hrong nay giam khong dang k6.22%.078.527.284 d nam 2009 len den 824. + 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 . 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.dam boo dircc co sa v~t chdt. nam 2009 ru 1.252 d chiSm 47.945. TID san dID han co tang nhung chi tang a rmrc thftp chu ~u la tai san c6 dinh tang 182. tuy nhien tai san c6 dinh tang khong dang k8 VI vao thoi diSm nay cong ty dil.129.297. 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.766d chiSm -0.

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.307363d chiem -11.000d len den 5.447d dIDhan den han tra lam cho no dIDhan giam 85. tinh hlnh hoat dQng san xullt kinh doanh cua cong ty nam 2010 phat trien han so voi nam 2009.338 d.l59d Gvbd: Nguy~n Trin Nguyen tra va nguon von kinh doanh tang.000d chiem 49. Nhin chung.345. 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. DiSu nay clnrng to cong ty co mire dQ dQc l~p vS tal chfnh trong kinh doanh.000.63% so voi nam 2009 wang Ung vci 8 ty dOng. tao diroc su uy tin tren thi tnrong.)Cbuyen d@tblfc ~p Trin do no phai 2.05%.525. No phai tra tang manh tic nam 2009 len den 3.n rna Svth: Le Th] Xoan Trang: 16 . Do v~y. tao dung duoc uy tin tren thi tnrong.356. C6 the noi doanh thu cua cong ty co su tang tnrong wang dBi nhanh. cong ty cAn phat huy va duy tri hieu qua nay. d~ duy trl hieu qua nhu nam 2010 thl cong ty phai dAu tu va phat huy han fi1rahieu qua do trong wang lai. Nam 2009 doanh thu cua cong ty la 7.652. 1.243d chiem 49. nam 2010 dat han 15 ty d6ng tang g~p doi.000. 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.7.817.71 %. do cong ty da yay ngiin han d~ tra ng yay han tang 1.27%. Vi v~y. DOng thai sir dung no ngiin han dfiu tir van mua nguyen v~t lieu.286.557.65%. 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. 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. day cilng la nam cong ty chu trong dAu tu vao viec tim kiem cac goi thAu co Igi cho cong ty.377.lt7 tY d6ng.792. tang 112.320. Qua su gia tang cua nguon van ta thlly cong ty co su chuy~n bien tich C\lC trong huy dQng vOn. tung ra cac san pham voi m§. tim hieu thi wang vB g6. Ben canh do ngudn van kinh doanh cting tang len dang k~ tic 3. trong do no ngiin chiSm 73.

)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

Bang Gvbd: Nguy~n Trin Nguyen ke chirng tit ghi N o-Co . gifty dS nghi tam irng .1..800.:.S6 dang .2.S6 cai 2.1.3 S6 saeh k~ toan sit dl}Dg t~i cang ty .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. phieu xuat 01.)Cbuyen d@tblfc ~p Trin 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---------. Svth: Le Th] Xoan Trang: 20 .2.Chung tir ghi . Bang ke co Tklll 2.000 d6ng (da bao gAm thu~ GTGT 10%) + Chung tiI g6e lien quan: h6a dan GTGT s6 0000541.2.S6 quy tian m~t . Hinh thirc clurng tU ghi s6: Clnrng ill g6e (hoa don mua hang.phillu thu s6 01.. ban hang. ) ChUng ill ghi so .1.

Dong Ha .Phuong 3 .nh May Ten don vi: Dia chi: 45 . Ngay 05 thang 01 nam 2011 Thii t~uimg dO'n vi (Dong ddu.Quang Tri se tai khoan: 016100578843 Dien thoai: 0533854731 MS :3200276064 HQ va ten ngiroi mua: khach hang A.000. 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 3.000 800.Nguyen Dinh Chieu.TP Dong Ha S6 tai khoan: Hmh tlnrc thanh toan: Tien mij.000 nghln dong.000 3=lx2 3. ghi ho ten) N gtrOi ban hang (IcY.000 5.000.000 Cong thanh tien Thue suiit thue GTGT: 10% Tien thue GTGT T6ng C9ng tien thanh toan Bang cM: tam trieu tam tram 8.000 8.t MS: STT Ten hang hda.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 .800.000 5. ghi ho ten) Svth: Le Th] Xoan Trang: 21 .000. kY ghi ho ten) NgtrOi mua hang IcY.000.000.)Cbuyen Trin d~thue t.

000 2. <.000 Sa <. <. bang hoa.)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 .Quang Tr] Qf> s6 : 1512006/Q£> . 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 .000 4.500.Cong ty Ten ohin bi~u.000.000.000 ThO. <. san A cau xu't phAm. quy hr'1ng Ban Mii each phim chit v. dyng c\l.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. 6.000 2 Ban BA Ccti 01 01 2. A B C D 1 2 3 4 1 Gbe GH Ccti 01 01 4.t stt vi sa Hnh Yell Thsre Ban ghi Thanh ti@n tu. Gong C{ing thanh ti~n (bang ehu): san trieu nam nghm d6ng ehfut.500.500. <.

000 Co Tk 511 : 8. thang 01 nam 2011 Thu tr1lo-ng dan vj (Ky.Plnrong 3 .000 Co Tk 3331: .. Bfulg chir: Tam trieu Kern thea Ela nhijn du tam tram nghln dAng chfin. .800. Chung ill kS toan s6 tilk (viSt b~g chif): Tam trieu tam tram nghin dang Ngay 05 ch~ .y do nQP: Tra tifut bang.000 d..800.Dong Hi .500.TP Dong Ha t. .)Chuyen d@thlfc ~p Gvhd: Nguy~n Trin Nguyen Tran Don vi: Cong ty TNHH MTV HClP Qu6e Dia chi: 171.Nghiep vy 800.. Svth: Le Thj Xoan Trang: 23 .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 131.000 dang. dong ddu) K@ toan tr1l"irng (Ky) NgllM n{lp ti@n (Ky) ThU quy (Ky) NQ"Tk 111 : 8.Ham Nghi ..Nguy~n Dmh Chieu.. S6 tilk: 8.000.000 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. tilk: khach hang Anh May Elia chi: 45 .

TP Dong Hi LYdo nQP: Tni tien hang.CN Quang Tri v~ nh?-p quy voi s6 tien Ia : 40.000 Co Tk 131 : 16.u) K~ toan trU'Ong (Ky) NgU'iri ni}p ti~n (Ky) Thu quy (Ky) Ng Tk III : 16.500. Svth: Le Thj Xoan Trang: 24 . 10 thang 01 nam 2011 Ngay Thii trU'Ong don vi (Ky.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 .Phuong 3 . ten nguoi nQp tien: Cong ty TNHH Bue Lam E>ia chi: 85 .. chu: mum sau trieu nam tram nghin dang chful.500.500.000 ..)Cbuyen d@tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin E>on vi: Cong ty TNHH MTV HI}'P Qu6e Ella chi: 171.000. sa ti€n: 16. .Nguyen Trai .Ham Nghi .Bong Ha .000 Bang d. + Chung tU sir dung: giAy bao no 03. Chimg tir k~toan Kern theo E>anhan du s6 tien (viet bfug chu): Tam trieu tam tram nghln dang ch~ . .000 dang. phieu thu s608. dong dd.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.

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

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: 0533.000 Thanh tien A 1 2 B Thep 2180 Xi miing him son kg Tan 3=1x2 7.665.000.000.000 900. s6 0040395 cua Hili Ngoc voi s6 ti~n III 18.650. !(hi ho ten) DUn vi: Cong ty TNHH MTV UI}'p Quoc Dia chi: 171 Ham Nghi-Dong Ha-Quang Tr] 16. phieu nh~p 02 GIA.000 Ngay 10 thang 01 nam 2011 Thii tprong dun vi (Don$! ddu.Quang Tri s6 tai khoan: STT 016100578843 MS :3200276064 Hmh tlnrc thanh toan: Tien m~t Ten hang hoa.Dong Ha .150. ghi ho ten) (kY.t t.1S0.)Cbuyen d@tblfc ~p : 40. . cijch V\I BO'n vi tfnh C So lU'Q'ng 1 500 10 BO'n gia 2 15.000 18.500.i guy. + Chirng ill g6c lien quan: phieu chi s6 02.000 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.500.775 HQ va ten nguoi mua: Le Anb Sun Ten don vi: Cong ty TNHH MTV HI}'p Quac Dia chi: 171 Ham Nghi .000.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 9.000 1.000d6ng.000 Gvbd: Nguy~n Trin Nguyen Trin Ng Tk 111 Co Tk 112: 40. kiJ!hi h9 ten) Mau s6:01-VT QD s615/2006/QD-BTC .000 2 Cac nghi~p vu lam giam ti~n m.

000 IS. Cong <.)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.: Mum tam - tram nam mum nghln d6ng Quang Tri. 10 % 1.500.000 BS <. C T21S0 1 500 10 2 500 10 3 15.000 9.650.000 900. 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 4 7. 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. Maso Don So 11lClng Theo Thue nh~p Dan gbi Thanh tien gia CT san phim. dyng c\I.150.Quang Tr] Mdu s6 C31-BB Theo QU s6: 19/2006/QU-BTC .000 tf1~ mQt Thue GTGT VIet bang chu. D kg Tan hang hoa A 1 2 B Thep 21S0 Xi mang him san <.

Thii trmmg don vi (Ky. Ke toan (Ky) tro-ang NguOi (Ky) "p Ngay 10 thang 01 nam 2011 Thii quy (Ky) NguOi nh.000 d. phi8u chi s6 07. dong ddu) .000. tam img.1331 CO: 111 s6 tiSn: 18.)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.n tien (Ky) + K6 toan hach toan NQ'Tk 152 NQ'Tk 133 : 16. Bang chu: Mum tam trieu m(lt tram nam miroi nghln d6ng.650.150.000 Co Tk 111: 18.500.000 : 1.000 dling d~ mua van phong phdm. + Chung tU g6c lien quan: Gidy dS nghi on vi: Cdng ty TNHH MTV HQ'P Quae. HQ ten nguoi nh~ tien: U Anh S011 Dia chi: NV mua hang Ly do chi: Tnt tiSn hang Quyen s6: 01 NQ': 152. Mau sO: C22-H .150.000 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.

dong d~u) K~ tORn tnJ'O"ng (ky. Ngay 15 thang 01 nam2011 Thu truang don vi (ky.Giam d6c cong ty K~ tom tnrong cong ty Toi ten la: Trin Lan Trinb BQ ph~ Xin : van phong tam img s6 ti8n: 10.11.y - DE NGHJ T~M UNG Kfnh giri: . V8 khoan: tam irng mua van phong phdm.Quang TC/QD/CDKT Gvbd: Nguy~n Trin Nguyen Trin trio Ban hanh theo QD s6:999- Ngay 02. d8 nghi Vi~t bfuIg eM: rmroi trieu dAng eh~.)Cbuyen d@tblfc ~p Bia chi: Bong Hit .000. ho ten) Nglriri di ngh] tam ung (kY. Thai gian thanh tom Kinh de nghi giam d6c cong ty giai quy~t cho toi tam ung s6 ti6n tren.000 dang. ho ten) Sau khi phieu d6 nghi tam irng duoc Giam D6e va k~ tom tnrong duyet. ho ten.1996 cua BQ ru Chfuh GIA. k~ tom l~p phi~ chi va thu quy chi tie Svth: Le Thj Xoan Trang: 29 .

000.don vi 'Ky.i Thuong Viet Nam .)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. +K~ toan hach tom Ng Tk 112 : 50. sA ti6n: 10. ThO. 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.000 C6 Tk Ill: 50.Y NQP TIEN CDi2kombank . truang.000 Co Tk 111: 10. Ngay 15 thang 01 nam 201 Bfuig chir: Mum trieu dAng eMu.000 . quy (Ky) NgU'iri lip (Ky) NgU'iri ohin ti~n (Ky) Ng Tk 141 : 10.000. dong ddu] K~ toan trucng (Ky) ThO.000 d.000.chi nhanh Quang Tr] ~ GIA.000.000. gi~y nQP tifut 01.Nghiep vy Phi@u chi cong sa 04: 19/01/2011 nh{in dircc GBC hang la 50. Co: 111 HQ ten ngiroi nh{in ti6o: Trin Lan Trinh LY do chi: tarn img mua van phong phfun.000 gan hang: thmrng mal co phin Ngo.000.

ho ten) (ky. HQ ten nguoi nh~ tien: Le Nh~t Tuc. ho ten) Milu sA C31-BB Theo QD sA: 19/2006/QD-BTC Ngay 30/0312006 CUa bQ tnrong BTC (ky . ho ten) NgU'iri nh~n ti@n (ky.000 L. Dia chi: phong ka toan se tien: 50. Thn trufmg don vi Ke taon Ky. ho ten) B~ng chu: Nam mum trieu d6ng chAn.000 d Viat bang eM: nam mum trieu d6ng chfuI. ho ten) Bon vi: Cdng ty TNHH MTV Hgp Quac Bia chi: Dong Hs .000.Quang Tr] Phi~u chi Ngay 19/0112011 Quy8n sA: 01 NQ': 112 C6 : 111 se. N gum ni}p ti@n Giao djch vien Ki@msoat (kY. d.y do chi: chi tien giri van ngan hang. 10.000. ho ten) (kY.)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. ho ten) Svth: Le Thj Xoan Trang: 31 . Ngay 19 thang 01 nam 20 traUng ThU quy (ky.

..000 2.150..n Minh CMu . Trinh nr ghi s6 nhu sau: Bon vi : Cong ty TNHH MTV HW Quac Bja chi: Bong Ha ...000..800..000 2...606 20/01 23/01 23/01 12 13 12 Nguiri I¥P phi~u (ky.250.000 105.400.577..000.Quang Tr]... T~p hop cac phieu thu..000.....671 8..000 15.000......3331 141 112 642 112 141 311 331 18..171...~t Chi tiBn tra no cho cong ty c6 ph§. T6ng ci}ng s6 phat sinh trong thang 01 Sa du cuai thang 01 131 152....648....000.065 Ngay 31 thang 01 nam 2011 Thn trU"Ong dan v] (ky....000 40.. ho ten) Svth: Le Th] Xoan Trang: 32 ...000 10. phieu chi trong thang 01 nam 2011 kB toan tiBn hanh ghi van s6 quy tiBn m~t.000 50.242. Ngay thang so QuY TIEN M~T Thang 01 nam 2011 Di~n giiii :D6i irng 511. ho ten) K~ toan trmrng (kY.[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran .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. ho ten) 577 .000 16.:.....500...000 206.000 199..3331 BVT: dang S6 ti@n Thu 584.

...000 .000.000..TKlll DVT:d6ng Ghi nl}' titi khoan 111-ghi co cae titi khoin khac Thang 01 nam 2011 S6 tien 511 8...000 ...C6 TK111 Don vi : C6ng ty TNHH MTV H9'P QuAc Dia chi: 171 .500..000 . 17l.. ........000 Ngay 31 thang 01 nam 2011 NgU'Oi IfP phi~u (ky... ho ten) K~ toan tnriYng (ky......800..000.500. Tong cQng 199.[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 8....000 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 . .... " .. ......Ham N ghi ......Quang Tri... 800....000 16...000 .000 131 112 16...000..000.500.....000 3331 800......... 16. ho ten) Thii trllang don vi (kY....Dong Hit . 40... .000 40.. ho ten) Svth: Le Th] Xoan Trang: 33 .. 8.

50.[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran Bern vi : Cong ty TNHH MTV H9'P QuAe Bia chi: 171 ..650. ho ten) vi Svth: Le Th] Xoan Trang: 34 ... __ . ho ten) K~ toan trU"Ong (ky........000.. ho ten) ThO trU"Ong dan (ky.000 50..577. .000.000...000 50..606 16...... ....... .000 ......000.... .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.TKlll nam 152 16.000 112 Rut tiful m~t nhap quy tien gfri .000 10..000 1. ..000..Ham N ghi ... .Bong Ha .. Tong cong 206..000 Ngay 31 thang 01 nam 2011 NgU"Oi lip phi~u (ky..000.....650.Quang Tri..000 10..........000 1331 1...500. __ ..000 141 10..150.500. BANG KE CHUNG Tbang 01 TIT GHI CO .

CQng NgllOi l~p 199.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.Co Tk 111.000 16....171....000.....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 .... ho ten Ky..000 Ngay 31 thang 01 nam 201 K~ toan truirng (ky. cuBi thang kS toan ghi vao chimg ill ghi sA sB 01.... ho ten) Svth: Le Thj Xoan Trang: 35 .Ham Ngbi ...500.000 40. Elon vi : Cong ty TNHH MTV HClP Qu6e Elia chi: 171.02.Bong Hi .000..000 800..)Cbuyen d@ tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin +!+ Can eu van bang k6 chirng tu N C! .

ho te 206.000...Dong Ba .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....Bam N ghi .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 .000 10.650..577 ..)Cbuyen d@ tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin 11011 vi : Cong ty TNHB MTV Hop Qu6c Ilia chi: 171 . CQog Ngay31 thang O] nam2011 NgU'iri IfP (Ky. ho ten) K~ toan trmmg (k}'...606 Svth: Le Thj Xoan Trang: 36 .000..

ho ten) Gilim d6c (ky.577 . ho ten) D~n cuBi thang dill cir van s6 clnmg ill ghi s6 va s6 danng ky chirng tU d6 len s6 cai. chi trong thang trong s6 chi tiet TKl11.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. t6ng sB phat sinh tren s6 cai duoo dung d6 dBi chi~u voi sB ti6n thu. Gvbd: Nguy~n Trin Nguyen Trin Chimg ill ghi s6 l~p xong dircc kS toan tnrong kiSm tra. Svth: Le Thj Xoan Trang: 37 .:. ho ten) (kY. phe duyet rAi chuyen cho kS toan t6ng hop van s6 dang kY clnrng ill ghi s6.Dong Hit . Bon vi : Cong ty TNHH MTV H9P Quae Dja chi: 171 . De dam bao tinh chinh xac.Ham Nghi .000 206.606 S6 hi~u Ngay thang Ngay 31 thang 01 nam 201 Ng\fOil~p K~ toan trmmg (kY.171.)Cbuyen d@ tblfc ~p . 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.

. he}ten) 199...1331 141 .242....065 206..000 10...........000 577..171.000 16....500..648.....Bong Ha ..000 40..000 31/01 31101 31101 112 ....671 8.....800...150. 18. CTGS02 CTGS02 CTGS02 ....[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran Bon vi : Cong ty TNHH MTV H9P QuAc Bfa chi: 171 ..000 50...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 .000.3331 131 So tien Nfl 584...000........000..606 (ky......Ham Nghi ........ Ke toan trO'Ong hC} ten) Ngay 31 thang 12 nam 2011 GiamdAc (ky...... hC} ten) Svth: Le Th] Xoan Trang: 38 ........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. Mua nguyen v~t Ii~u nh~p kho Chi tam ung cho TrfuI Lan Trinh Rut tiSn ~t gui ngan hang . 152. Tang cQng s6 phat sinh S6 du cu6i thang 01 NgO'ooljp (ky ........577...

r Gvbd: Nguy~n Trin Nguyen Trin .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 20.2 K~ tnan ti@ngirl ngan hang 2.000 d6ng. cong ty tai chfnh.2.Gi~y bao m. uy nhiem thu.2.2.Chung tir ghi .Uy nhiern chi. 2.2.2.l co p ~. 2.2.Giay bao co .Bang k8 chi tiet TK No (co) 112 -SaTGNH .S. kho bac. c. gi§y nQp tifu.2.1 Chung tir sir dung .2.Trlnh chUng ruban sA tien gmNH chirng ru ban d~u d§U Bang ke chi W§t co TK 112 2.sa cai TGNH 2.3 S6 sach k~ toao sir d\log .2.2.4. tra nQ"s6 tiBn irong m.z:JieLcoHlbank .)Cbuyen d@tblfc ~p 2.000.S6 diing s6 kY chimg tit ghi s6 tlf luan chuy@n Bang ke chi W§t nqTK 112 .2.2.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.

Dia chi: 171-H!i.n. S6 ti6n : 25.000 Ma VAT khach hang 3200276064 Thanh toan vieD KiSm soat sa tai khoan: Ngay 12/02/2011 016100578843 sa thii quy Giam d6c (ky. gidy bao co 03 BOA DON GIA TRJ GIA TANG Lien 1 kY hieu: AAl2011- .000.)Cbuyen d~ tby-c t@. ho ten) + K6 toan hach toan: (kY.m Nghi-Dong Ha . 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. NQi dung nQP: tra ti6n hang.000.000 d6ng + Chung tir gac lieu quan: Hoa dan GTGT sa 0000553.p Gvhd: Nguy~n TrAn Nguyen Tran GIAYBAoco Ten TIc eong ty TNHH MTV HI}'P QuAe. ten) NQ'Tk 112 Co Tk 131: 20.000.000.000 VND Viet bfutg cM: hai mum lam trieu d6ng eM. Dia chi: Dong Ha .Quang Tri.Nghi~p V1}. ten) : 20.000 . ten) (kY. eho ngan hang ghi ti6n m~tnQp: 25. Ngan hang: Viecombank Nguoi nQp tien: HQ va ren: Cong ty TNHH Mai Linh. Danh.Quang Tri.000 TiEn ghi co TK : 25.000 (kY.000.000.

ghi ho ten) kY ghi ho ten) IA CHi: ON VI: CONG TY TNHH MTV HQP QUOC Bong Hs .000 3=1x2 50...000 ----- -.000.BTC .000 5. 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... 10 2 5.000 Ngwi mua hang (IcY... 50...000 55...Phuong 5 ..000. NgWi ban hiing ghi ho ten) Thii t~uUng dan vi (Dong ddu. -(IcY..000.Dong Ha ...TP Dong Ha S6 tai khoan: 011208565623 Hin h th' thanh toan: ch uven kh oan ' l " uc MST 00335618202 STT Ten hang hoa.Quang Tr] Mau so: 02 -VT QD sA: ls/2006/QD .000...000..)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 . djch V\I Sa Ban gia Thanh tiSn Dan vi tiob ltl\1ng A 1 B C Kh6i 1 ~ 1-._ 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...Quang Tri..Ham Nghi.

i ea ph§n Ngo. GIA.000. ten) a VAT khach hang 3200276064 hanh toan vieD Ki@msoat ky..000.000 thO quy (IcY.000 anh eOO ngtin hang ghi iBn ghi co TK : 55.)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. CVIeLconzba.chi nhanh Quang Tr].ll. 6 tiSn : 55.nk o 'u:u .000 VND i6t bing chi!: ndm muai lam trieu dang eM.843 JUIUi1U.000.000.000 CQng 35. ten) Ng Tk 112 : 55. ho ten) (IcY.n.000 35.000.Quang TIi. ia chi: 171-Ham Nghi-Dong Ha . 6 tiSn m~t nQp: 55. 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.Quang Tri. U 1 U 1 UUJ Ngay 22/0112011 en Tk: cong ty TNHH MTV HIfP Quae.. kh0:Cong t ~tt ty Ten guy eaeh hang hoa MAu Dan So hrl}1lg Dan gia So tien S T v@.000 Svth: Le Thj Xoan Trang: 42 . (ii dung n{ip: tra tiBn hang.000. ten) ~ r GiarnaAe (ky. gum n{ip tiBn: gao hang: Viecombank Q va ten: Cong ty TNHH thanh Hoa ia chi: Dong Ha .ttu rna vi Yeu Thue T tfnh xuit diu AB C D 1 2 3 4 1 G6 10 10 GO Khoi 3.YBAOCO .500.000 CQng thanh tien (bang chu): ba mum lam trieu dong chan.i Thmrng Vi~t Nam .

.667 Ti8n ghi co TK : 4.667 .000 C6 Tk 3331: 5.576. ~ GIA.576. Cac nghi~p vy lam glam ti@n gUi ngan hilng.Nghi~p V\1 01: Svth: Le Thj Xoan Trang: 43 .ietColmxmk~43 Ten 'u ~ ¥lTV HI}'P Quoe. Ngan hang: Viecombank NglJ"Oi nQp ti@n: HQ va ten: Vietcombank Dia chi: NQi dung nQp: tra tiBn hang.Nghi~p V\1 03: Giiy bao eo sa GBC04 ngay 25/01/2011: dAng.576. ten) Gilimd6e (ky.chi nhanh Quang Tr].~.667 Thanh toan vien ky.667 Ngin hang: thmrng mal eo phan Ngo\li Thuoug Vi~t Nam .000.000. ten) thii quy (kY. nh~ Gvbd: Nguy~n Trin Nguyen Trin duoc 1m tiSn giri voi sa tien 4.000 .~~~ Ki~m soat Sa (kY.1 .Quang TIi.576. ho ten) ~~~~~~~~~.667 C6 Tk 515: 4.:.)Cbuyen d@ tblfc ~p C6 Tk 511: 50. ~6 tiful : 4. E>ia chi: 171-Ham Nghi-Dong Ha .667 VND "'v~'e~. ten) + K8 toan hach toan: Ng Tk 112 : 4. han.YBAOCO Ngay25/01l2011 sa tiq.576. Danh cho ngan himg ghi tiful m~t nQp: 4.~.576.

000 Co Tk 112 : 15.000 d. c.000. 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 27.000.500.000 Gilimd6c + K6 toan hach toan: NO' Tk 331 : 15.000.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.024. ~.)Cbuyen d@ tblfc ~p GiAy bao nC}' GBNOI ngay 07/0112011: sA s6 tiSn 15.500.chi nhanh Quang Tr].000 dang. NQi dung: tra no tiSn hang.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. Thanh toan vien ki~m so lit CTY CO PHAN MINH CHAU SO TIEN 27. ve nh~ kho an vi: Cong ty co phan Minh Chau fa chi: Dong Hit -Quang Tr] HOA DON GIA TRJ GIA TANG .000 .

336.184.000 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. kY ghi ho ten) Svth: Le Thj Xoan Trang: 45 .000 65.200 3".1x2 18.040.000 13.000 3. 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 --.840.)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. TP Dong Ha . ghi ho ten) (IcY.Quang trio S6 tai khoan:016100578843 Hinh thirc thanh toan: Tien ~t MS :3200276064 STT Ten hang bOa.000 31.000 35.---- B cay kg 1 100 200 2 188.445 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. ghi ho ten) (Dong ddu.800.024.

040.024.024...800.000 C6:0113115511211 CTY CO PHAN MINH CHAU S6 tien bang chfi: ba mum lam trieu kh6ng Ni}i dung : tra no tien hang. 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.!c nhij. tram hai muoi tu nghln dang eh3n.)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: 152.000 Quang Tri.i thmrng Vi~t Nam . 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!. .200 4 18.ang. ~ Le u 1.chi nhanh Quang Tr]. ~ PHIEU H~CH ToAN Ngay 20/01/2011 TAIKHOAN Nq: 0161000578843 CTY TNHH MTV HOP QUOC CVietcDmba:nk SOTIEN 35.UI Auau 1.000 65.p 2 100 200 3 188.000 13. : thuO'n2 mlli c6 phin ngo.000 35.840. 31. . ..000 tinh A 1 2 B Sat 10 Sat 6 C S10 S6 D diy kg <. ~v. <.

000.chi nhanh Quang Tr].024. gi§. k6 toan tifu giri ngan bang se ghi vao s6 theo doi ti~ gui ngsn Svth: Le Thj Xoan Trang: 47 .y nQp tifu. Thanh toan vien ki~m soat Giamd6c + K6 toan hach toan: Ng Tk 311 : 80.184.000 Hang ngay t~p hop ill cac gi§.000 : 3.000 Co Tk 112: 80.y boo no.000.000 80. NQi dung: tra no yay ng~n han.840.000 CJJieLcombanlc TAIKHOAN NV: 0161000578843 CTY TNHH MTV HOP QUOC Co: Vietcombank Col: Co2: So tien bang chtr: Tam mum trieu dfing ch~n.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 . gi~y bao co.000. Ngan hang : thueng m~i c6 ph§n ngo~i thueng Vi~t Nam .)Cbuyen d@tblfc ~p Thanh toan vien + K6 toan hach toan: Ng Tk 152 Ng Tk 133 : 31.000 .000 d.000. ~ PUIEU U~CU ToAN Ngay 25/0 1120l1 SO TIEN 80.000 ki@m soM Gvbd: Nguy~n Trin Nguyen Trin Ghimd6c Co Tk 112 : 35.000.chi nhanh Quang Tri voi 86 ti~n 80.

389.576.000 Co 86 ti.564 1. ho ren) Svth.667 1. 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' 20.564 1.000 3.000.231 1.250.~.~ Tho tnreng dan V! (ky.000 55. Le Th] Xoan Trang: 48 .942.942.576.564 1.462.000.389.6n 1.517.667 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 1.401.365.231 1. .942. ho ten) .856.521.000.667 173.231 1.667 80.231 Ke toan tnrang (kY.245.000.000 35.389.564 1.000 50.856.942.856.000.[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].000.466.231 Cty TNllli Phiroc Dat tni no GBNOI GBN02 Tra no cho cong tyTNHH Nguyen CUOng Tra 15.490.247.000.000 329.231 1.441.024.447.401.000 40.231 1.265. ho ten) NgllOi ~p phleu (kY.365.000 4.564 1m yay ngan han UBND Dakrong tra woe tien 200.497.

000 4576............000.667 50. 5..576.667 ...... . ho ten) K~ toan tnreng Tho tnreng cIon vi (ky....:.000 .. 4. 329....000 ...... ...000.000........ ho ten) Svth: Le Th] Xoan Trang: 49 ..... 50.... ...[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran ......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...000 5...576.. 20............667 ..576... cu6i thang k~ toan VaG bang ke chi ti~t No vi : Cong ty TNHH MTV H9'P QuAc Dia chi: 171 .000 4..000.000...Ham N ghi ........ Tong c{lng ..000....667 25101 Nhan dugc tien liii tien girl ngan hang .....000 .000.. Ngay 31 thang 01 nam 2011 NgllOi ~p phi~u (ky..000 GBC03 GBC04 55.. Dua vao Don s6 theo d6i ti8n gui ngan bang. ho ren) (kY.....Quang Tr]...000 511 3331 20..000.......Dong Hit ....... BANG KE CHI TrET ....

............000.... 31.000 .. ho ten) Tho trmmg don vi (kY..000 80..000..000 3......024.. ......667 ...... ho ten) K~ toan truoog (ky..... 3.yay ngfln hang 15. 80..000.000 .... ho ren) Svth: Le Th] Xoan Trang: 50 .000 31...184.....184..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...... Ngay 31 thang 01 nam 2011 NgtrOi l¥p phi~u (ky.. BANG KE CHI TrET .....840.000 ...Ham N ghi ...Bong Hit ... ......... 173..[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran Bon vi : Cong ty TNHH MTV H9'P QuAc Bja chi: 171 .Quang Tr]. Tong ci}ng .000 80...... .840..000 15. 15....000.000..000 .490.000.000 GBN03 GBN04 20/01 25/01 35.000 .

.... .......000 4. ThuS GTGT ddu ra GBC04 05/01 ... Gvbd: Nguy~n Trin Nguyen Trin Can c1r vao bang ke chi tiSt No ......04.....000 5... ho ten Ky.. 329.... Bon vi : Cong ty TNHH MTV Hop Quac Dja chi: 171 ...000.Quang Tr] Chung tir ghi sA Thang 01/2011 S6:03 Chli'ng til' Di~n giiii Nil Cty TNHH Phuoc Dat tni. cu6i thang kS toan ghi vao clnrng tlr ghi s6 sa 03.... Nh~ duoc tien liii tien gill ngan hang .000.....:.576. nq Thu ti~ ban hang cong ty TID khoiin C6 131 sa GBCOI Sa ti@n 20.Dong Hit ........ .576. ho ten) Svth: Le Thj Xoan Trang: 51 ..Ham N ghi ....)Cbuyen d@tblfc ~p ...000.667 Ngay 31 thang 01 nam 201 Ngu-Oi lip K~ tmin trlring (ky...667 .Co Tk 112..000 Ngay 05/01 112 GBC03 22/01 TNHH Thanh Hoa 112 112 112 511 3331 515 50...... TAng Cgng .

..667 NgU'Oi lip Ky..)Cbuyen d@tblfc ~p ~0'Il Gvbd: NguY~RTrin Nguyen Trin MTV HI}'P Quoc vi : Cong ty TNHH ~ia chi..... .840....000 3......000 20/01 25/01 GBN04 Thue GTGT dfu...000.. ... ... Chimg tU ghi sA l~p xong duoc kS toan tnrong kiem tra. 171 . phe duyet rBi chuyen cho kS toan tAng hop vao sA dang kY clnrng tU ghi sd...184.000 80....04 sA Ch.........490.000..000 GBN03 152 1331 311 112 112 112 31.. 173.:. ... vao Tra no yay ngan hang .. ho ten) Ngay 31 thang 01 nam 201 K@toan trU'Ong (ky..Ham N ghi . Svth: Le Thj Xoan Trang: 52 .. TAng Cl)ng ........ ho ten) .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........Quang Tr] Chung tir ghi Thang 01/2011 S6..Dong Hil .

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. DB dam bao tinh chinh xac. cuBi ky k6 toan ti~ giri dBi chi6u voi sB du ngan hang dB phat hien va di6u chinh nhirng sai xot n6u co.Quang Tr] Chung tir ghi sa so DANG KY CHUNG S6 ti~n TU GBI so Chung tir ghi S6 hi~u 329.667 sa S6 ti~n sa hi~u CTGS03 CTGS04 Ngay tbang 3110112011 31/01/2011 Ngay thang NgllOilip ky. ho ten) Ngay 31 thang 01 nam 201 Giam d6c (kY. t6ng sB phat sinh tren s6 cai duoc dung d8 dBi chi8u voi sB ti~ thu.Ham N gbi .576.490. Svth: Le Thj Xoan Trang: 53 .Dong Hit .)Cbuyen d@ tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin Don vi : Cong ty TNHH MTV HI}'P Quoc Dja chi: 171 . ho ten) K@toan tro-ang (kY.667 173.

....... ho ten) 54 Svth: Le Th] Xoan Trang: . 15............ CTGS04 CTGS04 CTGS04 ....576......667 NgllOiI.1331 311 . .............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..245...... .........000 55.... Tnt no cho cong ty TNHH Nguyen Cuong Mua nguyen v~t lieu nh~p kho Tra nc yay ngan hang ....000 35... ..667 .....Bong Ha ...........3331 515 20......Ham Nghi .. ho ten) K~ toan tnrang (ky.... ho ten) Ngay 31 thang 01 nam 2011 gilim dac (ky.....024...........Quang Tr] ChUng til"ghi SO cAl Ngay 31 thaDg 01 nam 2011 Ten mi khnan: TGNH d6i ...000.. 31101 31101 31101 .000....... 173....000. . 329..856......667 Thu ti8n ban hang cong ty TNHH Thanh Hoa Nh~n duoc tien liii tien gui ngan hang ~ .......... 331 152.........231 C6 CTGS03 CTGS03 CTGS03 31101 31101 31101 Cty TNHH Plnnrc Dat tra ng 131 511.... T6ng c(Jng s6 phit sinh S6 dll cu6i thang 01 ...000 ..[Chuyen ct@ th\fc ~p Gvhd: Nguy~n Trin Nguyen Tran Bon vi : Cong ty TNHH MTV H9P QuAc Bfa chi: 171 .p (ky....576. .....000..000 4.000 80........490...

kho bac.3.2. 2.3. 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.3. K&: chuyen vao tai khoan co lien quan Cae khoan ti6n dang chuyen cuBi ky 2. Svth: Le Thj Xoan Trang: 55 .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.3.3.1.H~ch tnan ti@n dang chuy@n 2.PhU"ong phap hach toan Tai cong ty TNHH MTV Hop QuBe khong co cac nghiep vu ka tom ti6n dang ehu y8n.2.2.2. hoac chuyen vao biru dien nhirng chua nhan dugc gifiy bao cua ngan hang ho~c dan vi thu huang.2.)Cbuyen d@tblfc ~p 2.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.

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

giau kinh nghiem. Viec tA clnrc quan Iy chi phi chua dugc ch~t chil. rilt thu~n tien cho Cong ty trong viec tinh toan va theo doi chi phf dS tinh gia thanh cho tung cong trinh. Cong ty dii I~p. He th6ng sf. sai sot trong cong viec. dang thai chiu ap hrc 16'0 vao cac ngay cu6i thang va rilt d~ bi nhfrm Ifill. 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.)Cbuyen d@ tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin * Uu diem: BQ may gon nhe. 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. Bii:u nay khien cac nhan vien phong TCKT khong chu di)ng ducc rung viec cua mlnh. tlnrc hien dAy du dung noi quy. thu th~p cac thong tin !:Bng hop mQt each nhanh chong.i eong ty .p cho k6 toan quan tri vi the cling bi cham tr~ va gay anh huang den viec ra quyet dinh kinh doanh. 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. cilp 3 thea tirng cong trlnh. 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.. trach nhiem. HO may k~ toan dt gon nhe vcri viec phan cong lao dong C\I th6.:. 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.p 2. Bil:u nay d~n den vise phan anh khong chinh 1. cac di)i tl.lOtrong toan dan vi thu~n ti~n cho vi~c phan cong va chuyen mon hoa nghiep vu. 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. 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. Cong ty ~p nhi8u kho khan trong viec ki8m soat chi phi va tinh toan gia thanh chinh xac cho timg cong trmh. Quan h~ chi dl. hang muc cong trmh. nhiem V\I cho tung can bo ke toano Moi ph~n hanh cua cong tac k6 toan d~u co ngirci thea doi. Thong tin cung d. hang muc cong trinh.Ifu di~m: Svth: Le Thj Xoan Trang: 57 .. the hien u viec chi ti6t cac tai khoan den tai khoan d.2 Nhin xct v~eonghie k~ tnan van bing ti~nt. He thang tai khoan: duoc v~n dung mQt each khoa hoc. 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. . 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 .J tam irng cua Cong ty.

khuyBt diSm.:. trien khai k6 hoach. co luc qua it co luc qua nhieu. 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. . 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 . 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.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. Svth: Le Thj Xoan Trang: 58 .K. dB xu~t dong gop mot vai ty. 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~.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.Cong ty d. .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. .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. em ciing manh dan noi nen suy nghi chu quan cua minh. Qua thoi gian kinh nghiem thuc t6 trong tim hieu cong tac k6 toan tai Cong ty. ~p hep clnrng ill g6c van cac s6 chi tiet TSCD va the TSCD. 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 . NhU'C}'cdi~m: .:. . Ciin cu vao nhirng t6n tai hien nay cua Cong ty. Sau do ghi vao clnrng ill ghi s6 mgt each cu the. 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.)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.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.

Qua do.. Toi rdt mong nh~ duoc S\1 dong gop chi bao cua cac can bi.) may va cong tac k6 toan cua c6ng ty. d~ co th~ t~ dung co hQi va tao ra IQ'ithS canh tranh.)ng va canh tranh ngay nay.) 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. ben canh vi~c nang cao chftt hrong va hlnh anh san pham.)t Ian nita. d~ bi~t la doanh nghiep xay dung. wi xin chan thanh cam on cac can bi.thuong dfut cua co NguyBn Tr§. K~t lu.) nhan vien Phong cao nay.n chung: Trang diBu kien nfu kinh t6 th] tnrong s6i di.t giup do cua Phong tai chinh k8 toan cua Cong ty TNHH MTV Hop QuAe va 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 ..n Nguyen Tran. Nhan thirc dUQ'c tfun quan trong cua van dB nay. Nha mroc .)va nh~ tlnrc con han chS nen bai bao cao cua toi ch~c ch~ con nhieu sai sot. cong tac k6 toan rna d~c bi~t la viec quan ly t6t van b~ng ti~n Ia mi. toi da tim hi~u vB t6 chirc bi.)Cbuyen d@ tblfc ~p Gvbd: Nguy~n Trin Nguyen Trin 2.)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. M~ du toi da c6 g~g hSt sire nhimg do trmh di. baa cao nay. vci sl. cac ngan hang.)t van d8 quan trong cua cac doanh nghiep. toi da hi8u hon vB cong UIC k6 toan tai C6ng ty. K8 toan la mi. nhfun phuc vu cho nhirng muc dich cua mlnh.

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