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GVHD : Ths. NGUYEN HOANG PHI NAM

NGA.NH : KE TOAN - KIEM TOAN

LOP : B211KE2A

SVTH : TRAN THl BE PHU'ONG

MSSV : 1164042043

TP.HCM - Nam 2014

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Bao cao thµc t�p GVHD: Nguy€n Hoang Phi Nam

NHAT KY THUC TAP

. . .

(Phdn danh cha Giang vien)

H9 va ten: Tr�n Thi Be Phuong

N ganh: Ke toan

MSSV: 1164042043

Lap: B2 l 1KE3A

Giao vien huang d�n: Ths. Nguy6n Hoang Phi Nam

Dem vi thvc t�p: Cong ty CP D�u Tu Xay Dvng D�i Vi�t

Dia chi dan vi thvc t�p: 279 - 281, C9ng Hoa, Pl3, Q. Tan Binh, Tp.HCM

STT THOI NQI DUNG TH{f C T�P XACN�NCUA

GIAN GVHD

01 22/01/2014 Huang d�n lam d€ cuang thvc t�p t6t

nghi�p

02 16/03/2014 G6'i email cho giang vien huang d�n d€

cuang th\rc t�p t6t nghi�p

03 18/03/2014 Chinh s1ra d€ cuang thµc t�p t6t nghi�p

04 23/03/2014 Chinh sua bai bao cao thvc t�p t6t nghi�p

SVTT: Trlin Thi Be Phu·o·ng

Bao cao thvc t�p GVHD: Nguy€n Hoang Phi Nam

NHAN XET CUA GIANG VIEN HUONG DAN

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Bao cao thvc t�p GVHD: Nguy�n Hoang Phi Nam

NH4N XET cuA ca QUAN THVc T4P

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11

Bao cao thvc t�p GVHD: Nguy�n Hoang Phi Nam

LOI CAMON

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D<iu tien, toi xin gt'ri lai cam an ain Truang Dqi H9c Mir Thanh Ph6 H6 Chi

Minh - khoa Ki toan ki'dm toan aa tgo ailu ki¢n thucJ,n lc;i v€ ca sir vcjt chdt cung nhu

S{f chi dgy tcJ,n tinh ciia Quy Thdy, Co trong su6t qua trinh h9c va lam chuyen a€ bao

cao t6t nghi¢p cita toi.

Xin chem thanh gii:i lai cam an sau sdc ain Giang vien Nguyin Hoang Phi Nam,

Thdy la nguai tnrc tiip hir&ng ddn va b6 sung kiin thi'rc quy bau cho toi a€ l10an thanh

a€ tai t6t nghi¢p nay.

Xin chan thanh cam an Ban giam a6c Cong Ty CP Ddu Tir Xay D?mg Dgi Vi¢t

aa h6 tr()' t6i lam chuyen a€ th{rc tcjp cung nhu cung cdp s6 li¢u va cho toi khong gian

ai tim hi€u v€ c6ng tac ki toan tqi doanh nghi¢p.

Cam on nhfmg nguai bc;m tla chia se, tl<')ng vien va gh'tp tla toi trong su6t thai

gian vita qua.

Chuyen a€ th{t'C tqp tltr(JC th{t'C hi¢n trong thai gian ngdn nen kh6 tranh kh6i sai

x6t. Toi rdt mong nhqn tltr(JC S{f tl6ng g6p y kiin quy bau tir Quy Th<iy, Co va toan th€

cite bgn ai toi c6 ai€u ki¢n b6 sung va nang cao lain tln,·c cita minh ad ph{lc V{l t6t han

cho cong tac thirc ti sau nay.

Xin chan thanh cam an!

Sinh vien thvc hi�n

Trfin Thi Be Phuang

111

Bao cao thlJC t�p

PHA.NMO'DA.U

MUCLUC

• •

GVHD: Nguyen Hoang Phi Nam

Trang

CHUONG I. ca SO' LY LU4"N VE H�CH TOAN KE TOAN VON BA.NG TIEN

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. . ong quan ve (e toan von ang tien ..................................................................... . 1

1.1.1. l(hai ni�1n ..................................................................................................... 1

1.1.2. Phan lo1;ti ....................................................................................................... 1

1.1.3. Nguyen tic h�ch toanva nhi�m vv k8 toan VBT ............................................ 2

1.2. T6 chuc cong tac k8 toan v6n brtng ti€n ................................................................. 3

1.2.1. Luan chuySn chung tu ................................................................................... 3

1.2.2. H1;tch toan k€ toan ......................................................................................... 4

1.2.2.1. 1(8 toan ti(3n ITI�t ................................................................................... 4

1. 2. 2. 2. K8 toan ti(3n gui ngan hang ................................................................... 8

1.2.2.3. K8 toan ti(3n dang chuySn .................................................................... 12

1.2.2.4. K8 toan cac khoan phai thu ................................................................. 14

1.2.3. H� th6ng s6 sach k6 toan su dvng trong k6 toan VBT ................................. 15

1.2 .3 .1. Hinh thuc Nh�t ky s6 cai .................................................................... 15

1.2.3 .2. Hinh thuc chung tu ghi s6 ................................................................... 16

1.2.3.3. Hinh thuc Nh�t ky chung .................................................................... 18

1.2.3.4. Hinh thuc Nh�t ky chung tu ................................................................ 19

1.2.3.5. Hinh thuc k8 toan tren may vi tinh ...................................................... 20

CHUONG II. TONG QUAN VE CONG TY CO PHA.N DA.U TU XAY Dl)NG

D�I VI�T ................................................................................................................. 22

2.1. Lich SU hinh thanh va qua trinh phat tri€n cua c6ng ty ......................................... 22

2.1.1. l(hai quat chung .......................................................................................... 22

2.1.2. Nganh ngh€ dang ky kinh doanh ................................................................. 22

lV

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Bao cao thµc t�p GVHD: Nguy�n Hoang Phi Nam

2 .1. 3. Cac giai doi;in phat tri�n .............................................................................. 22

2.1.4. Ca c§.u tb chuc quan li cong ty .................................................................... 24

2.2. T6 chuc cong tac k� toan ti;ii doanh nghi�p .......................................................... 28

2.2.1. Ca c§.u b9 may k� toan ................................................................................ 28

2.2.2. Chuc nang va nhi�1n Vl,l .............................................................................. 28

2.2.3. Ch� d<) k� toan ap d1,1ng ............................................................................... 30

CHUONG III. TH\JC T�G CONG TAC KE TOAN VON BANG TIEN VA cAc

KHOAN PHAI THU T� CONG TY CO PHAN DAU Tlf XAY Dl/NG D4-I V[(tT.

3 .1. I(� toan ti�n 1nijt ................................................................................................................ 31

3 .1.1. Quy trinh chi tieu va thanh toan ti8n mijt ti;ii quy doanh nghi�p ............................ 31

3 .1.2. Quy trinh t<;1m ung, thanh toan t<;1m ung va phuong thuc thµc hi�n ....................... 3 3

3.1.3. Trinh tl,l' ghi sb k� toan ti�n mijt.. ............................................................................. 38

3.2. K� toan ngan hang ...................................................................................................... , ..... 39

3 .3. K� toan cac khoan phai thu ............................................................................................... 40

3 .3 .1. Theo doi cong nq ..................................................................................................... 40

3 .3 .2. Chinh sach ban chiu cua doanh nghi�p ................................................................... 41

3.3.3. K� toan dµ phong nq phai thu kh6 doi. ................................................................... 42 �

3.4. H<;1ch toan cac nghi�p V\l kinh t� phat sinh chu y�u t<;1i doanh nghi�p thoi di�m thang 12

nam2012 .................................................................................................................................. 45

3.4.1. H<;1ch toan ke toan ti�n 1nijt ...................................................................................... 45

3 .4.1.1. Chung tu ghi s6 va nguyen t�c he;1ch toan ............................................ 45

3.4.1.2. Ghi s6 k� toan ..................................................................................... 60

3.4.2. He;1ch toan ke toan ngan hang ...................................................................... 63

3.4.2.1. Chung tu ghi s6 va nguyen t�c he;1ch toan .............................................. 63

3.4.2.2. Ghi s6 ke toan ........................................................................................ 66

3.4.3. Ke toan cac khoan phai thu ............................................................................ 68

3.4.4. Nh�t ky chung ............................................................................................. 70

V

Bao cao thµc t�p GVHD: Nguy�n Hoang Phi Nam

CHUONG IV. KET LU4-N VA KIEN NGHJ ......................................................... 74

4.1. Nh�n xet v€ thµc tn;mg cong tac k� toan t�i doanh nghi�p : .................................. 7 4

4.2. Ki�n nghi ............................................................................................................ 75

Tai li�u tham khao ..................................................................................................... 76

Ph\11\lC.

Vl

Bao cao thµc t�p GVHD: Nguy�n Hoang Phi Nam

DANH MVC cAc so DO, BANG BIEU

Trang

Sa d6 1: Sa d6 h�ch toan ti�n m�t ................................................................................... 7

Sa d6 2: Sa d6 h�ch toan ti�n gui ngan hang .............................................................. 11

Sa d6 3: Sa d6 h�ch toan ti�n dang chuy6n ................................................................ 13

Sa d6 4: Sa d6 trinh tµ ghi s6 theo hinh thuc Nh�t ky - S6 cai ................................... 16

Sa d6 5: Sa d6 trinh tµ ghi s6 k8 toan theo hinh thuc Chung tu ghi s6 ....................... 17

Sa d6 6: Sa d6 trinh tµ ghi s6 theo hinh thuc Nh�t ky chung ...................................... 19

Sa d6 7: Sa d6 trinh tµ ghi s6 k8 toan theo hinh thuc Nh�t ky chung tu..................... 20

Sa d6 8: Sa d6 trinh tµ ghi s6 theo hinh thuc k8 toan tren may vi tinh ........................ 21

Sa d6 9: Sa d6 v� ca cfiu quan H cong ty .................................................................... 24

Sa d6 10: Quy trinh kinh doanh .............................................. : .................................. 26

Sa d6 11: Sa d6 quan H b9 may k8 toan ..................................................................... 28

Sa d6 12: Sa d6 di�n ta quy trinh chi ti�n m�t t�i doanh nghi�p ................................. 31

Sa d6 13: Quy trinh thu ti�n m�t t�i doanh nghi�p ..................................................... 32

Sa df> 14: Quy trinh t�1n ung ...................................................................................... 34

Sa db 15: Quy trinh thanh toan tc;tm ung .................................. ; .................................. 36

Sa d6 16: Quy trinh ghi s6 TGNH t�i doanh nghi�p ................................................... 3 9

Sa d6 17: Mo hinh chinh sach ban chiu ..................................................................... .42

Bang 1: S6 quy ti�n 1n�t ............................................................................................. 60

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ang : o c 1 tlet quy tlen " 1n� �t ............................................................................... .. 61

Vll

Bao cao thgc t�p GVHD: Nguy�n Hoang Phi Nam

B ' 3 S J. , • • :ls � ang : o ca1 tien 1n�t ............................................................................................ .. 62

B' 4 S J. h d-' t•A '. " h

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ang : o t eo 01 1en gu1 ngan ang .................................................................... .. 66

Bang 5: S6 cai tai khoan TGNH ................................................................................. 67

Bang 6: S6 cai tai khoan phai thu khach hang ............................................................ 69

Bang 7: S6 nh�t ky chung .......................................................................................... 70

V111

Bao cao thvc t?p GVHD: Nguyen Hoang Phi Nam

cAc CHU VIET TAT

Ti�n 1n�t. .................................................................................................................. TM

Ti�n gui ngan hang ............................................................................................. TGNH

N 9' phai thu ............................................................................................................ NPT

Gia tri gia tang .................................................................................................... GTGT

Tai san c6 djnh ..................................................................................................... TSCD

v6n chu SO' hfru ................................................................................................... VCSH

Tai san ng5.n h?n ..................................................................... : ............................ TSNH

Tai san dai h?n ..................................................................................................... TSDH

N gu6n v6n ............................................................................................................... NV

V6n b&ng ti�n ........................................................................................................ VBT

H6a dan ................................................................................................................... HD

Tai khoan ................................................................................................................. TK

Thu nh�p doanh nghi�p ....................................................................................... 'fNDN

Ho?t d9ng kinh doanh ........................................................................................ HBKD

Doanh nghi�p ........................................................................................................... DN

Nh?t Icy s6 cai ..................................................................................................... NKSC

Nh?t Icy chung ......................................................................... : ............................. NKC

Cf> ph�n .................................................................................................................... CP

Trach nhi�1n hfru h?n .......................................................................................... 'fNHH

Quan ly doanh nghi�p ......................................................................................... QLDN

Chi phi ...................................................................................................................... CP

Vi�t Na1n d6ng ...................................................................................................... VNB

Uy nhi�m chi ........................................................................................................ UNC

Uy nhi�tn thu ......................................................................................................... UNT

Gifiy n9p ti�n ......................................................................................................... GNT

lX

Bao cao thvc t�p GVHD: Nguy6n Hoang Phi Nam

Giily linh ti�n m�t ............................................................................................... GL TM

Phi&u Thu ................................................................................................................. PT

Phi&u chi ................................................................................................................... PC

Giily bao c6 ............................................................................................................ GBC

Giily bao nq .......................................................................................................... GBN

Ban Gia1n d6c ....................................................................................................... BGD

I(& toan tai chinh .................................................................................................. KTTC

Nha cung cilp ......................................................................................................... NCC

Bao hi81n xa h(H ...................................................................... : ........................... BHXH

Bao hi8m y tt'.3 ...................................................................................................... BHYT

Bao hi8m thilt nghi�p .......................................................................................... BHTN

I(inh phi cong doan ............................................................................................. IZPCD

Chuy8n khoan .......................................................................................................... CK

Thi St bi y t& .......................................................................................................... TBYT

Di;i,i h9i df>ng c6 dong ....................................................................................... DHDCD

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