Kế toán doanh thu, chi phí và xác định kết quả kinh doanh tại công ty trách nhiệm hữu hạn Tâm Minh Tâm

TRUONG DAI HOC MO THANH PHO HO CHI MINH

KHoA.KE TOAN - KIEM TOAN

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THUC TAP TOT NGHIEP

• • •

KE TOAN DOANH THU, CHI PHI VA xAc DJNH

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KET QUA KINH DOANH T�I CONG TY TNHH TAM

MINH TAM

"::! ? " GVHD : Tbs.NGUYEN BAO CHAU

SVTH : NGUYEN THI BAO VI

NGANH : KE TOAN

LOP : DH12KT03

MSSV : 1254040556

> l TP. HO CHI MINH, Thang 1 : 2016 ] :<=:.

LOI CAMON

Tru&c tien em xin chan thanh cam on Ban Giam Hi�u Tru<'mg D�i h9c Ma Thanh ph6

TP.HCM, cac th§.y co giao trong khoa KS toan - KiSm toan va O?C bi�t la th§.y NguySn

Bao Chau da trµc tiSp lm&ng d:in em l10an thanh bai bao cao thvc t�p t6t nghi�p.

M9t 1§.n nua em xin chan thanh cam on Giam D6c Cong ty TNHH Tam Minh Tam -

Tr§.n Minh Tam cung cac anh, chi nhan vien phong KS toan da t�o diSu ki�n thu�n lqi cho

em hoan thanh bao cao t6t nghi�p nay. Trong thai gian thvc t�p tuy chi co 8 tu§.n nlmng

da giup em co them nhiSu kiSn thuc quy bao vs linh V\fC kS toan noi rieng va dich V\l in

�11 noi chung. M?t khac, cac anh chi con chi d�y em each giao tiSp, ung XU giua cac nhan

vien trong cong ty v&i nhau.

Tuy v�y, do v6n kiSn thuc con h�n hyp, S\f hiSu biSt chua sau r9ng va each nhin nh�n

v�n cts con mang n?ng tinh ly thuySt nen bai bao cao cua em khong ths tranl1 khoi nhung

sai sot. Em mong nl1�n duqc sµ dong gop ur quy cong ty, cac anh chi trong phong kS toan

cong ty va cac thiy co trong tru®g cts bai bao cao cua em ctuqc hoan thi�n hon.

Nhan dip mirng xuan Bfnh Than nam 2016, kfnl1 chuc Ban Gian Hi�u cung quy th§.y

co Truong D�i h9c Ma TP.HCM nam m&i an lanh, lwnh phuc, g?p nhiSu may min, v�n

S\I nhu y, ldnh chuc sue khoe va thanh cong trong S\I nghi�p thieng lieng cao ca "Muo·i

nam tr6ng cay, tram nam tr6ng nguo'i''

Kfnl1 chuc quy Cong ty nam m&i an khang thinh vuqng lam an phat d�t khong ngtmg

VUO'll xa, chuc co Ban Giam D6c cung toan thS anh chi trong cong ty duqc nhiSu sue

khoe, nhiSu thanl1 ctc.1t va tMt nhiSu hc.1nh phuc.

Em xin chan thanh cam on!

TP .H6 Chi Minh, thang O 1 nam 2016

Sinh vien tlwc t�p

NguySn Thi Bao Vi

TRUONG DtI HOC MO TBANH PHO HO CHI MINH

KHOA KE TOAN KIEM TOAN

HQ va ten sinh vien: NguySn Thi Bao Vi

MSSV: 1254040556

Lop: DH12KT03

Nganh: KS toan -KiSm toan

Giang vien hu6ng d�n: ThAy NguySn Bao Chau

Tho·i gian thvc t�p: 15/09/2015 -15/11/2015

Ca quan thvc t�p: Cong ty TNHH Tam Minh Tam

Dia chi: 40A-40B Ly Tv Tr9ng, Q.l, TP.HCM

Thai gian N<)i dung

15/09 -30/09 Tim hieu chung ve cong ty

+ Quy mo cong ty

+ Lich SU hinh thanh

+ N ganh nghS kinh doanh

+ Co· du t6 chfrc, nhi�m V\l phong ban cong ty

01/10-15/10 Tim hiSu chung ke toan t�i cong ty

+ T6 chfrc b<) may kS toan

+ Hinh thfrc kS toan

+ Cong ty dang ap dt_mg quySt dinh 15 hay 48?

+ Cong ty dang su dt_mg phAn mSm kS toan

nao?

16/10-15/11 + Tim hiSu quy trinh cac nghi�p V\l kS toan

+ Stlp x�p chfrng tir kS toan

+ Nh�p li�u m<)t s6 but toan ghi nh�n doanh

thu, chi phf ban hang

+ L�p phiSu thu, phiSu chi

+ Stlp xSp chfrng tir cong nq ngan hang

+ Nh?p li�u m<)t s6 but toan tir s6 phv ngan

hang

Xac nh�n ca quan thv·c t�p

NHAN XET VA xAc NHAN CUA DON VI THUC TAP

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Tp.H6 Chi Minh, ngay 11 thang 1 nam 2016

NHAN XET CUA GIANG VIEN HUONG DAN

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Tp.H6 Chi Minh, ngay 11 thang 1 nam 2016

GIANG VIEN HUONG DAN

DANH MVC TU VIET TAT

MUCLUC

. .

' ? � LOI MODAU ...................................................................................................... 1

CHUONG 1: TONG QUAN VE CONG TY TNHH TAM MINH TAM ......... 3

1.1. Di;ic di Sm, tinh hinh chung .............................................................................. 3

1.1.1. Gi&i thi�u vS cong ty .............................................................................. 3

1.1.2. Qua trinh hinh thanh va phat triSn .......................................................... 4

1.2. T6 chuc quan ly .............................................................................................. 5

1.2.1. Ca c!u b9 may quan ly ........................................................................... 5

1.2.2. Chuc nang, nhi�m V\l .............................................................................. 5

1.3. T6 chuc kS toan .............................................................................................. 8

1.3.1. T6 chuc b9 may kS toan .......................................................................... 8

1.3.2. T6 chuc cong tac kS toan ...................................................................... 10

CHUONG 2: THVC T�NG CONG TAC KE TOAN DOANH THU, CHI

PHI VA xAc DJNH KET QUA KINH DOANH T�I CONG TY TNHH TAM

" , �

MINH TAM QUY 3 NAM 2015 ...................................................................... 14

2.1. Di;ic diSm t6 chuc kinh doanh t1;ti cong ty ...................................................... 14

2.1.1. Di;ic di Sm san ph�m kinh doanh ............................................................ 14

2.1.2. Phuang thuc ban hang .......................................................................... 14

2.1.3. Phuang thuc thanh toan ........................................................................ 14

2.1.4. Chinh sach ban hang ............................................................................. 14

2.2. KS toan doanh thu, chi phi t1;ti cong ty .......................................................... 15

2.2.1. KS toan ho1;tt d9ng ban hang va cung c!p dich V\l ................................. 15

2.2.1.1. KS toan doanh thu ban hang va cung c!p dich V\l ......................... 15

2.2.1.2. KS toan gia v6n hang ban ............................................................. 20

2.2.1.3. KS toan chi phi quan ly doanh nghi�p ........................................... 24

2.2.2. KS toan ho�t d9ng tai chinh .................................................................. 28

2.2.2.1. KS toan doanh thu ho�t d9ng tai chinh .......................................... 28

2.2.2.2. KS toan chi phi hoi;it d9ng tai chinh .............................................. 29

2.2.3. KS toan chi phi thus thu nh�p doanh nghi�p ......................................... 31

2.2.3.1. KS toan chi phi thuS TNDN hi�n hanh .......................................... 31

2.2.3.2. KS toan chi phi thuS TNDN hoan l�i ............................................. 31

2.3. KS toan xac dinh kSt quan kinh doanh ti;ii cong ty ........................................ 32

CHUONG 3: NHAN XET VA KIEN NGID .................................................... 36

. .

3.1 Nh�n xet ........................................................................................................ 36

3.1.1. Vu diSm ............................................................................................... 36

3.1.2. KhuySt diSm ......................................................................................... 37

3.2. KiSn nghi ...................................................................................................... 37

KETLUAN ......................................................................................................... 38

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