Kế toán thanh toán không dùng tiền mặt tại Ngân hàng Thương mại Cổ Phần Công Thương Việt Nam - Chi nhánh Ninh Thuận, 2021

NGÂN HÀNG NHÀ NƯỚC VIỆT NAM BỘ GIÁ O DỤC VÀ ĐÀO TẠO

TRƯỜNG ĐẠI HỌC NGÂN HÀNG TP. HCM

KHÓA LUẬN TỐT NGHIỆP ĐẠI HỌC

KẾ TOÁN THANH TOÁN KHÔNG DÙNG TIỀN MẶT TẠI NGÂN HÀNG

THƯƠNG MẠI CỔ PHẦN CÔNG THƯƠNG VIỆT NAM – CHI NHÁNH

NINH THUẬN

Sinh viên thực hiện: NGUYỄN TRUNG KHA

Lớp: HQ5 – GE07

Khóa học: 2017 – 2021

Giảng viên hướng dẫn: Th.S. HỒ HẠNH MỸ

TP. Hồ Chí Minh, tháng 5 – 2021

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LỜI CAM ĐOAN

Tác giả xin cam đoan, bài khóa luận này là công trình nghiên cứu thực sự của

tác giả, dưới sự hướng dẫn của Th.s Hồ Hạnh Mỹ. Các số liệu và kết luận được

trình bày trong bài nghiên cứu là trung thực và chưa từng được công bố dưới hình

thức nào. Tác giả hoàn toàn chịu trách nhiệm trước nhà trường về nghiên cứu của

mình.

Tp. Hồ Chí Minh, tháng 05 năm 2021

Nguyễn Trung Kha

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SUMMARY

1. Reason to choose subject

Nowadays, payment which is the issue people pay attention to in the economy,

especially in international intergrated economy in Vietnam. Non-cash payment has

become the common payment instrument, which is encouraged to use in many

countries, especially to commercial trades which have great value, making

contribution to decreasing the amount of cash in payment. Playing an intermediary

role in payment, commercial banks which seem to be a cashier for enterprises and

individuals, make the payment which follow the customer’s requirement. They also

supply many of convient instruments such as cheque, payment order, encashment

order, letter of credit, card… Therefore, people do not need to hold large amount of

cash on hand. Although they are in everywhere, they can make the payment by the

quick way which is safe and help them decrease many expenses. This function

fosters the circulation of goods and accelerates the speed of payment, the speed of

circulation of capital as a result making contribution to develop the economy.

Besides, thanks to the accuracy, timeliness, edequacy of accounting records, banks

know reality of non-cash payment between individuals and enterprises in economy.

Since then, banks can help government giving solutions which make contribution to

extending activities of non-cash payment. Because of awarenessing the important

role of non-cash payment, also realizing the inedequacy in accounting of domestic

non-cash payment at Vietnam Joint Stock Commercial Bank for Industry and Trade

in training time, I choose the topic Enhancing the effective of accounting of non￾cash payment Vietnam Joint Stock Commercial Bank for Industry and Trade – Ninh

Thuan branch.

2. Research objectives

Understand the accounting review of non-cash payments at commercial banks

on accounting procedures, vouchers and accounts, accounting methods.

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Assessing the actual accounting of non-cash payment at Vietinbank. Proposing

solutions to overcome the restriction and improve the non-cash payment accounting

system at the bank.

3. Research methods

The lecture has used a number of research methods, including of observation,

direct exchange and recording of collected data.

• Document research: through the curriculum, journalism, reliable websites

related to accounting of non-cash payment as the basis for research.

• Observing and interviewing the concerned staff at the bank during the

practice to collect information and accumulate knowledge, experience, and direct

observation of the process of the operation of non-cash payment at the counter.

• Accounting and collecting related data and documents as the basis for

inquiring about the topic.

• Recording, synthesizing and analyzing data in order to provide figures as a

basis for the assessment and comment.

4. Thesis’s structure

Chapter 1: Theoretical basic about accounting of domestic non-cash payment

at commercial bank

Chapter 2: Reality of accounting of domestic non-cash payment at Vietnam

Joint Stock Commercial Bank for Industry Trade – Ninh Thuan branch.

Chapter 3: Solutions help to enhance effectiveness of accounting of domestic

non-cash payment at Vietnam Joint Stock Commercial Bank for Industry Trade –

Ninh Thuan branch

5. The contents of each chapter

Chapter 1 introduces the basic theoretical issues on non-cash payment:

definition, character, roles, non-cash payment instruments, accounting of non-cash

payment.

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Non-cash payment through bank is a service which bank transfer the amount

of money from the payer’s account to the payee’ account with many purposes, such

as paying the expenses which they spend on buying goods and services, or the

simple purpose that they give money to their realatives.

Non-cash payment has 5 instruments: cheque, payment order, encashment

order, letter of credit, card.

Payment order is an account holder ‘s abbreaviation, followed the bank’s form

which was printed already. It requires the bank where we have account transfer the

amount of money from our account to the payee’s account to pay the exepenses

which we spend on buying goods and services, or paying taxes, paying one’s debt…

Encashment order is a payment instrument which the payee makes payment

basing on a form which a payment service supplier stipulates. Then, the payee sends

this document to the payment service supplier and delegates to collect the amount of

money, base on an agreement or a contract about the terms of collecting delegation

between the payer and the payee.

Cheque is a payment order of account holder, is made basing on law. It requies

the payment service supplier transfers the amount of money from the payer’s

account to the account of payee whose name is on cheque or people hold cheque.

Letter of credit which is a conditional agreement issued by a bank at the

request of a payment service user (the applicant for a letter of credit) whereby the

bank implements the request of payment service user to: Pay or authorize another

bank to pay immediately upon the payee's order upon receipt of documents in

accordance with the terms of the letter of credit; or accept payment or authorize

another bank to pay at the payee's order at a certain time in the future upon receipt

of the set of documents presented in accordance with the terms of payment of the

letter of credit.

A bank card is a payment instrument issued by a payment service supplier and

issued to a payment service user for use under a contract entered into between a

payment service supplier and a payment service user. Moreover, Chapter 1 also

gives the accounting principles which are applied on non-cash payment account,

accounting vouchers, accounts, accounting methods. Based on theoretical issues of

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Chapter 1, Chapter 2 goes to research and analyze the situation of non-cash

payment of the Vietnam Joint Stock Commercial Bank for Industry Trade – Ninh

Thuan Branch. First, Chapter 2 introduces organizational structure and the internal

regulations affecting the activities of noncash payment from Vietinbank – Ninh

Thuan Branch. Second, author lists some noncash payment instruments which the

author approached at training time. In detail, each instrument, author lists some

specific cases to reflect the actual situation of non - cash payment accounting at

Vietinbank, such as accounts, accounting process, voucher processing procedure

and fee charge.

Particularly, payment order has 4 cases:

Case 1: Both the payer and the payee have accounts at Vietinbank Ninh Thuan

Branch

Case 2: The payer and the payee have accounts at two different banks but the

same system of Vietinbank

Case 3: The payer and the payee have accounts at two other bank systems but

are involved in inter-bank electronic payments

Case 4: The beneficiary has an account at another bank system with the

Vietnam Joint Stock Commercial Bank for Industry Trade but the bank serving the

beneficiary has opened an account at Vietinbank Ninh Thuan branch.

Next, encashment order has 3 cases:

Case 1: Both the payer and the payee have accounts at Vietinbank Ninh Thuan

Branch

Case 2: The payer and the payee have accounts at two different banks but the

same system of Vietinbank

Case 3: The payer and the payee have accounts at two other bank systems but

are involved in inter-bank electronic payments

Moreover, author shows blank cheque sale process and the accouting of

cheque.

Finally, author lists existing weaknesses in accounting non-cash payments.

This is the basis for author to propose some solutions to improve the effectiveness

of accounting non-cash payments in the bank in Chapter 3.

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In chapter 3, the author comments on the non-cash payment accounting in

Vietnam at Vietinbank - Branch and based on existing weaknesses in accounting

work at the bank.

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MỤC LỤC

LỜI MỞ ĐẦU.............................................................................................................1

CHƯƠNG 1: CƠ SỞ LÝ LUẬN VỀ KẾ TOÁ N THANH TOÁ N KHÔNG DÙNG

TIỀN MẶT TẠI NGÂN HÀNG THƯƠNG MẠI......................................................7

1.1. Khái quát thanh toán không dùng tiền mặt tại ngân hàng thương mại:.....7

1.1.1. Khái niệm về thanh toán không dùng tiền mặt:.............................................7

1.1.2. Vai trò của thanh toán không dùng tiền mặt:.................................................7

1.2. Những quy định trong thanh toán không dùng tiền mặt:...........................7

1.2.1. Cơ sở pháp lý của hệ thống thanh toán không dùng tiền mặt: ......................7

1.2.2. Quy định chung..............................................................................................8

1.2.3. Quy định đối với khách hàng:........................................................................9

1.2.3.1. Quy định đối với bên chi trả:...................................................................9

1.2.3.2. Quy định đối bên thụ hưởng:...................................................................9

1.2.4. Quy định đối với ngân hàng: .........................................................................9

1.2.4.1. Quyền của ngân hàng: .............................................................................9

1.2.4.2. Trách nhiệm của ngân hàng: .................................................................10

1.3. Các hình thức thanh toán không dùng tiền mặt trong nước tại ngân hàng:

.........................................................................................................................11

1.3.1. Thanh toán bằng ủy nhiệm chi: ...................................................................11

1.3.1.1. Khái niệm: .............................................................................................11

1.3.1.2. Quy trình thanh toán:.............................................................................11

1.3.2. Thanh toán bằng ủy nhiệm thu: ...................................................................11

1.3.2.1. Khái niệm: .............................................................................................11

1.3.2.2. Quy trình thanh toán ủy nhiệm thu: ......................................................11

1.3.3. Thanh toán bằng Séc:...................................................................................12

1.3.3.1. Khái niệm: .............................................................................................12

1.3.3.2. Quy trình thanh toán séc:.......................................................................12

1.3.4. Thanh toán bằng thư tín dụng:.....................................................................13

1.3.4.1. Khái niệm: .............................................................................................13

1.3.4.2. Quy trình mở và thanh toán thư tín dụng:.............................................13

1.3.5. Thanh toán bằng thẻ ngân hàng:..................................................................14

1.3.5.1. Khái niệm: .............................................................................................14

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1.3.5.2Quy trình mở và thanh toán thẻ ngân hàng .............................................14

1.4. Kế toán thanh toán không dùng tiền mặt:................................................15

1.4.1. Khái niệm:....................................................................................................15

1.4.2. Các nguyên tắc kế toán áp dụng: .................................................................15

1.4.3. Chứng từ kế toán và tài khoản sử dụng .......................................................16

1.4.3.1. Chứng từ kế toán ...................................................................................16

1.4.3.2. Tài khoản sử dụng:................................................................................16

1.4.4. Phương pháp kế toán các hình thức thanh toán không dùng tiền mặt trong

nước .......................................................................................................................17

1.4.4.1. Thanh toán bằng ủy nhiệm chi ..............................................................17

1.4.4.2. Thanh toán bằng Ủy nhiệm thu .............................................................19

1.4.4.3. Thanh toán bằng Séc .............................................................................20

1.4.4.4. Thanh toán bằng Thư tín dụng ..............................................................22

1.4.4.5. Thanh toán bằng Thẻ ngân hàng ...........................................................25

KẾT LUẬN CHƯƠNG 1..........................................................................................26

CHƯƠNG 2: KẾ TOÁ N THANH TOÁ N KHÔNG DÙNG TIỀN MẶT TẠI

NGÂN HÀNG TMCP CÔNG THƯƠNG VIỆT NAM CHI NHÁ NH NINH

THUẬN.....................................................................................................................27

2.1. GIỚI THIỆU VỀ NGÂN HÀNG TMCP CÔNG THƯƠNG VIỆT NAM

CHI NHÁ NH NINH THUẬN ........................................................................27

2.1.1. Thông tin chung về ngân hàng TMCP Công Thương Việt Nam: ...............27

2.1.2. Quá trình hình thành và phát triển:..............................................................27

2.2. KHÁ I QUÁ T VỀ NGÂN HÀNG TMCP CÔNG THƯƠNG VIỆT NAM

CHI NHÁ NH NINH THUẬN: .......................................................................28

2.2.1. Giới thiệu về ngân hàng TMCP Công Thương Việt Nam chi nhánh Ninh

Thuận: 28

2.2.2. Cơ cấu tổ chức ngân hàng TMCP Công Thương Việt Nam chi nhánh

Ninh Thuận: ...........................................................................................................29

2.2.3. Chức năng và nhiệm vụ của các phòng ban trong ngân hàng TMCP Công

Thương Việt Nam. .................................................................................................29

2.2.4. Kết quả hoạt động kinh doanh của ngân hàng TMCP Công Thương Việt

Nam chi nhánh Ninh Thuận trong giai đoạn 2018-2020:......................................30

2.2.5. Sơ đồ bộ máy tổ chức bộ phận kế toán:.......................................................32