Kế toán các khoản phải thu và các khoản phải trả tại công ty cổ phần đầu tư xây dựng Cao su

PHAN THJ THU THAO

MSSV: 1254040404

BAO cAo THUC TAP TOT NGHlEP

KE TOAN cAc KHOAN PHAI THU v A cAc KHO AN PHAI

TRA TAI CONG TY CO PHAN DAU TU XAY DUNG CAO SU

. .

NGANH: KE TOAN

LOP: DH12KT05

GIAO VIEN HU�QJ>A�: IH!S, NGO NGQC LINH

I n1

LOI CAMON

Trong su6t thai gian h9c t�p t:;ti truang D:;ti H9c Ma Thanh ph6 H6 Chi Minh. Ban giam

hi9u nha truang, khoa K€ toan ki�m toan da t:;to diSu ki9n cho em hQC t�p cung nhu

toan th� cac Thiy Co da t�n tinh giang d:;ty trnySn d:;tt kh<Si ki€n lhuc va kinh nghi9m

quy bau cho chung em d� lam hanh trang vfrng chic d!y t\X tin khi bu6'c vao dai. D� bay

to long bi€t an sau sic em xin chan thanh cam an t�t ca Quy Thiy Co.

D� hoan thanh t6t chuyen dS t6t nghi9p, em vo cung bi€t an Co Ngo Ng9c Linh la nguai

tqrc ti€p hu6'ng dfin, diu <lit em tiSp c�n v6'i thvc t€ t:;ti cong ty trong su6t thai gian vua

qua b�ng t�t ca t�m long chan tinh va tinh thin trach nhi9m cua minh.

Em xin chan thanh gui lai cam an Ban lanh d,;to Cong Ty C6 Phin Diu Tu Xay Dvng

Cao Su, cac anh chi trong phong kS toan da t,;to diSu ki9n thu�n lqi cho em nghien cuu,

tiSp c�n v6'i thµc tS, v�n dt,mg nhfrng kiSn thuc da h9c ma phat huy kha nang sang t:;to

cua minh, d6ng thai biSt duqc nhfrng nhuqc di�m ma khic ph1,1c, sua d6i d� hoan thanh

t6t chuyen d:S t6t nghi9p nay .

Cu6i lai, v6'i long tran tr9ng va biSt an sau sic m(>t lin nfra em xin chan thanh cam an

va ldnh chuc quy Thiy co, Ban Giam D<Sc cung toan th� anh, chi trong Cong Ty C6

Phin Dfiu Tu Xay Dµng Cao Su duqc d6i dao sue khoe, thanh d:;tt va thang tiSn trong

cong vi9c.

Tran tr9ng kinh chao!

TP.HCM, ngay 22 thang 01 nam 2016

Phan Thi Thu Thao

NH�N XET CUA ca QUAN TH\JC T�P

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Ngay .thang. .nam ... 1.

NH�N XET CUA GIAO VIEN HUONG DAN

M\IC !\IC

I .Ly do ch9n d€ tai. ......................................................................................................... 1

2.M\jC tieu nghien ci'.ru ..................................................................................................... 1

3.Phuang phap nghien c(ru .............................................................................................. 2

4.Cfiu true d€ cuang ........................................................................................................ 2

Chuong 1: Gi&i thi�u t6ng quat v€ tlnh hlnh ti;ti Cong ty .................................................. 2

1.1.Lich sfr hlnh thanh cong ty ........................................................................................ 2

1.2.Ch(rc nang va nhi�In Y\I ............................................................................................. 3

1.3.Quy mo ..................................................................................................................... 4

1.4.Ca sa t6 chi'.rc ............................................................................................................ 5

l .4. l .T6 chi'.rc san xuAt kinh doanh .................................................................................. 5

l .4.2.T6 chuc quan ly ...................................................................................................... 6

l.4.2.l.B91nay Hinh d�o .................................................................................................. 6

1.4.2.2.Cac phong chu·c nang chiu S\I' chi d�o trµc ti€p cua Giam d6c .............................. 6

l .4.3.T6 chuc cong tac k€ toan ........................................................................................ 7

1.4.3.1.Nhi�ITI Y\I phong k€ toan ...................................................................................... 7

1.4.3.2.Hlnh th(rc k€ toan ................................................................................................ 9

1.4.3.3.Cac lo�i bao cao ................................................................................................ 11

1.4.3.4.Qua trlnh luan chuy6n chuc tl'r ........................................................................... 11

1.4.3.5.Cac chfnh sach cong ty dang ap d\lng ................................................................. 12

Chuong 2: Th\rc trang cong tac k€ toan cong nc;r t�i c6ng ty C6 Ph�n E>�u Tu Xay D\rng Cao Su

2.1.Phai thu khach hang ........................ : ....................................................................... 14

2.1.1.N(>i dung .............................................................................................................. 14

2.1.2.Ch(rng ttr sfr d\tng ................................................................................................. 14

2.1.3.S6 k€ toan ............................................................................................................. 14

2.1.4.Qua trlnh l�p va luan chuy6n cht'.mg tlr .................................................................. 14

2.1.5.Quy trlnh ghi s6 .................................................................................................... 15

2.1.6.Trlnh tµ xfr ly ....................................................................................................... 15

2.1. 7.So· d6 k€ toan ........................................................................................................ 16

2.1.8.H�ch toan 1 s6 nghi�p Y\I kinh t€ .......................................................................... 16

2.2.Phai thu n(>i b(> ........................................................................................................ 17

2.2.1.NIZli dung .............................................................................................................. 17

2.2.2.Ch(rng ttr sfr d\lng ................................................................................................. 17

2.2.3.S6 k€ toan .................................................................... '. ........................................ 17

2.2.4.Qua trlnh l�.p va luan chuy6n chfrng tu .................................................................. 17

2.2.5.Quy trinh ghi s6 .................................................................................................... 18

2.2.6.H?ch toan m('>t s6 nghi�p V\I kinh t€ ...................................................................... 18

2.2.7.So d6 k€ toan ........................................................................................................ 19

2.3. Phai thu khac .......................................................................................................... 19

2.3.1.N('>i dung .............................................................................................................. 19

2.3.2.Ch(rng tfr sfr d\}ng ................................................................................................. 20

2.3.3.S6 k€ toan ............................................................................................................. 20

2.3.4.Tai khoan SU' dvng ................................................................................................ 20

2.3.5.Qua trinh l�p va luan chuyb chfrng tu .................................................................. 20

2.3.6.Quy trinh ghi s6 .................................................................................................... 20

2.3.7.Hl,1ch toan m('>t s6 nghi�p V\I kinh tL .................................................................... 21

2.3.8.So· d6 k€ toan ........................................................................................................ 21

24K� ' h'.

. . e toan p at tra ? ngtro·1 "'"b' an ...................................................................................... 22

2.4.1.N('>i dung ................................................................................ ............................. 22

2.4.2.Chfrng tlr sfr d\}ng ................................................................................................. 22

2.4.3.S6 k€ toan ............................................................................................................. 22

2.4.4.Trinh tv XU' ly ....................................................................................................... 22

2.4.5.Qua trinh l�p va luan chuy6n ch(mg tll' .................................................................. 23

2.4.6.Quy trinh ghi s6 .................................................................................................... 23

2.4. 7.Hr;ich toan m('>t s6 nghi�p V\I kinh t€ ...................................................................... 24

2.4.8.So d6 k€ toan ........................................................................................................ 24

2.5.K€ toan phai tra nguo·i lao d('>ng ............................................................................... 25

2.5.1.N('>i dung .............................................................................................................. 25

2.5.2.Chfrng ti:r s1':t' d9ng ................................................................................................. 25

2.5.3.S6 k€ toan ............................................................................................................. 25

2.5.4.Qua trinh l�p va luan chuy6n ch(rng ttr .................................................................. 25

2.5.5.Quy trinh ghi s6 .................................................................................................... 25

2.5.6.H?ch toan m('>t s6 nghi�p V\t kinh t€ ...................................................................... 26

2.5.7.So d6 k€ toan ........................................................................................................ 27

2.6.K€ toan Thu� va cac khoan phai n('>p nha nu·6'c ........................................................ 27

2.6. l .N('>i dung .............................................................................................................. 27

2.6.2.Chfrng ttr s(r d\lng ................................................................................................. 27

2.6.3.S6 k€ toan ............................................................................................................. 27

2.6.4.Tai khoan SU' d\Jng ................................................................................................ 28

2.6.5.Qua trinh l�p va luan chuy€n ch(rng ttr .................................................................. 28

2.6.6.Quy trinh ghi s6 .................................................................................................... 28

2.6.7.H<;lch toan rn9t s6 nghi�p V\l kinh t€ ...................................................................... 29

2.6.8.Su d6 k€ toan ........................................................................................................ 30

2.7.K6 toan cac khoan vay ng�n h<;ln .............................................................................. 31

2.7. l .N9i dung .............................................................................................................. 31

2.7.2.Chfrng ttr sfr d\1ng ................................................................................................. 31

2. 7.3.S6 k€ toan ............................................................................................................. 31

2.7.4.Qua trinh l�p va luan chuy€n cht'rng ttr .................................................................. 31

2. 7 .5 .Quy trlnh ghi s6 .................................................................................................... 31

2.7.6.H�ch toan rn9t s6 nghi�p V\J kinh t€ ...................................................................... 32

2.7.7.Su d6 k6 toan ........................................................................................................ 33

2.8.K6 toan phai tra khac ............................................................................................... 34

2.8. l .N9i dung .............................................................................................................. 34

2.8.2.Chfrng ttr su d\)ng ................................................................................................. 34

2.8.3.S6 k6 toan ............................................................................................................. 34

2.8.4.Tai khoa11 si'.r d\)ng ................................................................................................ 34

2.8.5.Qua trinh l�p va luan chuy€n cht'.r11g ttr .................................................................. 34

2.8.6.Quy trinh ghi s6 .................................................................................................... 35

2.8.7.H<;lch toan m9t s6 nghi�p v\1 ki11h t€ ...................................................................... 35

2.8.8.Su d6 k6 toan ........................................................................................................ 35

2.9.Bi€m khac bi�t giei'a TT200/2015 va quy€t djnh QD15 ............................................ 36

2.10.Phan tfch tlnh hinh nq phai thu va 119' phai tra t<;li Cong ty narn 2014 ...................... 38

2.10.1.Kha 11ang thanh toan 119· ng�n h<;ll1 ....................................................................... 38

2.10.2.Kha nang thanh toan v6·i nguo·i ban .................................................................... 39

2.10. 3 .Kha nang thanh toan v6i nguai rnua ................................................................... 40

2.10.4.Kha nang thanh toan dai hf;ln ............................................................................... 42

Chnung 3: Nh�11 xet va ki€n nghi .................................................................................. 44

3.1. Nh�n xet ................................................................................................................. 44

3.1.1.u·u di€rn ............................................................................................................... 44

3.1.2.Nhuqc di�1n .......................................................................................................... 47

3.2.Ki€n nghi ................................................................................................................ 48

l(�t lu�n ........................................................................................................................ 54

Tai li�u tha1n khao ......................................................................................... : .............. 54

Phl,l l\!C .......................................................................................................................... 55

Bao cao

1. LY DO CHQN DE TAI

Khoa K€ toan- KitSm toan 1/ 55

Trong nhung nam g§n day, cung vai S\l' phat triSn ci1a nSn kinh tS khu V(.TC va the gi6i, cung vai S\l' d6i

mai vs kinh ts, chS d<'> kS toan trong doanh nghi�p a mrac ta khong ngung phat triSn va ngay cang hoan

thi�n ban g6p ph§n tich qrc trong vi�c 11a11g cao ch§t hrqng quan ly kinh ts, tai chi11h cirn doanh 11ghi�p va

nha mr6c.

Nh§t la trong giai doc:in hi�n nay, nSn kinh tS d§t mr6c dang chuySn sang giai doc:in n@n kinh tS thi

h1.rcmg, khi ma S\T C<;lllh h·anh giua cac doanh 11ghi�p 11gay cang tra 11en kh�c 11ghi�p han tre11 thi tnrcmg.

Cac doa11h nghi�p c6 quy mo 16n, c6 11gu611 v6n d6i dao thucmg c6 xu lrn&ng tr& ne11 d9c quySn tren

tlmang h1.rcmg, chi11h vi v�y nhung doanh nghi�p nay se tim m9i each dS de byp 11hfrng doanh nghi�p vira

va 11116 c6 ngu6n v611 it. Chinh sv cc:inh trc:i11h nay da lam phat sinh 11hiSu v§n d@ tro11g kinh doanh, d6ng thai

cung tc:io m6i quan h� kh�ng khit l!n nhau gifra cac doanh nghi�p. Vi v�y, nhfrng chinh sach, nhfrng ch6 dQ

kinh ts ngay cang hoan thi�n han de dap i:mg cho nhu c§u quan ly va lwch toan kS toan tro11g doanh nghi�p.

M9t hoc:it d9ng SXKD cua bat ky doa11h nghi�p nao cung lu611 diSn ra trong m6i quan h� ph6 bi611 v&i

cac hoc:it d9ng cirn doa11h nghi�p khac va ca quan quan ly Clla 11ha 11U'O'C. M6i quan h� nay t611 tc:ii m9t each

khach quan h·o11g tat ca hoc:it d<'.lng kinh ts tai chi11h ci1a doanh 11ghi�p tu qua trinh mua ban cac loc:ii v�t tu,

cong C\l dv11g C\l, tai san c6 dinh, ... dSn qua trinh thvc hi�11 kS ho;;ich sa11 xuat va tieu thv san phfim, hay

cu11g dp dich V(.l. Tu d6, c6 thS n6i ho;;it d9ng san xuat kinh doanh cua doanh nghi�p luon giln li@n v6i cac

nghi�p V\l thanh toan: thanh toan vai nguai ban, 11girai mua; thanh toan v6i ca quan ch1'.rc nang cua nha

Nu6c, thanh toan vai cong nhan vien, ...

Cac khoa11 thanh toan Clla doanh nghi�p thuang chia thanh 2 loc:ii khac nhau: cac khoan phai thu va cac

khoan phai tra. Tuy nhien, cac khoa11 nay a ch6 t611 tc:ii a S\t cam kSt giu:a cln\ nQ' vai nguai nQ' theo rung

khoan ti@n phai thanh toan, vs phuang thi'.rc thanh toan va thai lwn thanh toan.

Cac khoan phai thu la phfin tai san cua doanh nghi�p bi chiSm dvng ho�c chua dSn hc:in h·a, bao g6m

cac khoan nhu: phai thu khach hang, phai thu n9i b9, phai thu khac, thuS GTGT duqc kbfiu tru, ... trong d6,

khoa11 phai thu khach hang d<'>ng m<'.lt vai tro quan tr9ng va chiSm ty 1� lan trong t6ng s6 cac khoan phai

thu, 116 la ph§n doanh thu ma doanh nghi�p chua thu duqc trong ky dang bi khach hang chiSm dvng. Day la

v§n dS hi�n nay cac doa11h nghi�p rat quan tam, khi da san xufit ra san phfim thi phai lam sao tieu thv san

phfim va thu tiSn v@ cang nhanh ca11g t6t. Bai vi doanh thu la 11gu6n bil d�p chi phi b6 ra, d6 tra luO'ng cho

cong nha11 vien, nguai lao d9ng de dam bao m9t khoa11 lai de tai san xu§t. co nlm v�y doa11h 11ghi�p mai

hoa11 tha11h duqc kS hoc:ich san xu§t kinh doa11h duqc t6t han.

Cac khoan phai h·a la ph§n tai san cirn nguai khac ma doa11h nghi�p dang chiSm dvng ho�c chua dSn

hc:in tra. N6 bao g6m cac khoan nhu: phai tra nguo·i ban, thuS va cac khoan phai n9p nha 11UO'C, phai tra n9i

b9, phai tra khac, ... cac khoan phai tra b6 sung dang ks vao ngii6n v6n luu d911g cua doanh nghi�p.

Xuiit phat tu tinh hinh thvc tS va sau m9t thai gian thvc t�p tc:ii co11g ty, nl1�n thfiy t§m quan tr9ng cua

cac khoa phai thu va cac khoan phai tra tc:ii cong ty. KSt hqp v6i nl1frng kiSm thi'.rc da h9c duqc trong nha

tnrang, em xi11 trinh bay d@ tai: " K� toan cac khoan phai thu va cac khoan phai tra t!,li Cong ty C6

PhAn DAu Tu X�y o,mg Cao Su" lam d@ tai bao cao tlwc t�p v6i hy v9ng ph§n nao d6 de thong qua thvc

tS phan anh du9·c thvc trc:ing v§n d@ hi�n nay tc:ii cong ty. Nhung d@ tai phai thu phai tra rat r9ng cho nen

phc:im vi trinh bay ci1a em d6i v&i khoan phai thu la: phai thu khach hang, phai thu 119i b9, phai thu khac,

d6i v6·i cac khoang phai tra la: phai tra nha cung cap, phai tra nguai lao d9ng, thus va cac khoa11 phai 11Qp

Nha nUO'C, cac_ khoa11 vay 11��11 h<;\11, p�ai !Ia �hac.

Do tlwc tien va ly t�uyet �6 m9t so van de khac nhau, hun ni'i'a do thai gian c6 h�n cho 1;1e11 chuye11 de

khong tranh khoi c6 phan thieu s6t. Kinh mong du9·c sv· gQ'i y va dong g6p them ci1a quy thay co de bao

cao cua em hoan thi�n hO'n va ban than em cung duqc tich luy them kinh nghi�m trnac khi bu6·c vao moi

trnang lam vi�c thvc ts.

2. MVC TIEU NGHIEN CUU

Phan Thi Thu Thao MSSV: 1254040404 GVHD: Th.S Ngo Ng9c Linh

-

Bao cao tlwc t?p Khoa K€ toan- Ki�m toan h·ang 2/ 55

- HiSu ro hon v� c6ng tac k6 toan n6i chung cung nhu k6 toan phai thu phai tra a m('>t c6ng ty C\l th6.

- Khai thac nhung di6m khac nhau giua thvc ti va ly thuy6t v6 d6 tai da ch9n.

- Bua ra nh�n xet va ki6n nghi dS dong g6p phan nao d6 cho c6ng tac k6 toan t�i dun vi.

3. PHUONG PHAP NGHIEN CUU

Vi m9t s6 ly do khach quan ,em hoan thanh chuyen d� thvc t�p nay chu y6u b�ng plrnung phap nghien

cl'.rn t�i ban gi�y thong qua vi�c d9c tai li�u, sach bao, cac ban bao cao va hoi trµc ti6p cac anh chi a phong

k6 toan trong c6ng ty va su dvng phuung phap:

}- Phuung phap phan tich.

}- Phuung phap ddi chi6u so sanh.

}- Phuung phap minh l1Qa.

4. cAu TRUC DE CU'ONG

N('>i dung d� cuung g6m 3 chuong ngoai ma bai:

� Clmung 1: Gi6i thi�u t6ng quat v6 tinh hinh t:;ii dun vi thvc t�p.

}- Chuung 2: Tinh hinh thµc t6 t�i c6ng ty.

}- Clmung 3: Nh�n xet, ki6n nghi, kSt lu�n v6 don vi thµc t�p.

CHUONG 1: GIOI THIJ::U TONG QUA.T VE TINH HINH T�I CONG TY

1.1. LJCH SU HINH THANH CONG TY:

Theo quySt dinh s6 186/TCCB-QB ngay 06/08/1979 ct\a B9 Trnong B('> Nong Nghi�p, c6ng ty

Xay D\mg tn;rc thu9c T6ng cong ty Cao Su Vi�t Nam duqc chinh thl'.rc thanh l�p d6 dam nhi�m c6ng

tac xay l�p cac cong trlnh ki€n true Va thi cong du duang, thuy lQ'i CUa nganh Cao SU, cong ty chi pll\}C

V\l chtl y6u trong nganh v6i quy 1116 khep kin. Cong ty xay d\mg la m9t dun vi cht\ l\rc cua nganh, c6

n11i�m V\l xay dvng cac c6ng tr·in11 tr9ng di6m c6 quy 1116 vfra va l&n, d6ng tho·i yeu du n1rCrng ky nang

va my thu�t cao.

Bin ngay 25/10/1998 Cong Ty Xay Dvng duqc chuySn thanh lien hi�p cac xi nghi�p tn,rc thu9c

T6ng Cong Ty Cao Su theo quy6t dinh s6 59/TCCB- QB ctia B9 Trnong Nong Nghi�p va Cong

Nghi�p Thvc Phfim, chuyS lien hi�p cac xi nghi�p xay dµng than11 Cong Ty Xay Dvng Cao Su.

Cong Ty Xay D\mg duqc thanh l�p theo quy6t dinh s6 160NN-TCCB/QB ngay 04/03/1993 ctia

B9 Trnong B9 N6ng Nghi�p va Cong Nghi�p Th\rc Phfim ( nay la B9 N6ng Nghi�p va Phat Tri6n

Nong Thon), v6 vi�c thanh l�p c6ng ty Xay Dvng Cao Su thu(>c B(> N6ng Nghi�p va Cong Nghi�p

Th\fC Phiim- va quySt dinh s6 80/QB-HBQT ngay 29/01/1996 cua chu tich H(>i Bf>ng Quan Tri T6ng

c6ng ty Cao Su Vi�t Nam v� vi�c d6i ten cong ty Xay D\rng Cao Su thanh c6ng ty Xay D\rng thu9c

T6ng Cong Ty Cao Su Vi�t Nam.

Tu nam 1990 vs tnr6c, ngu6n v6n Clla c6ng ty do T6ng Cong Ty dip, chu y6u la cac may m6c

thi6t bi tir cac hi�p dinh hqp tac v6i Lien X6. Do thai ky bao dp vi�c tinh toan hi�u qua va bao t6n vdn

kh6ng duqc chl'.i y dSn, vi cac thi6t bi nh�n v� kh6ng d6ng b9 va st'r d\mg kh6ng hSt c6ng su�t nen hi�u

qua sfr dvng TSCB rfit th�p. cac ngu6n v6n luu d(>ng t�i c6ng ty chu y6u hinh thanh tir cac quy cua

cong ty va phan chenh l�ch gia duqc phep de I�i sau m6i thai ky di Su chinh I�i gia v�t. ngan sach

kh6ng dp v6n ban dau cho cong ty.

Thi hanh chi thi s6 138 ngay 25/04/1991 cua cht'i tich HBQT tinh dSn thai di6m 01/01/1991 v6n

kinh doanh duqc nha nu6c giao cho su dvng la:

v6n c6 dinh: 3.469.036.935 d6ng.

- Trong d6:

Phan Thi Thu Thao MSSV: 1254040404 GVHD: Th.S Ngo Ng9c Linh