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báo cáo thực tập tổng hợp chi nhánh công ty cổ phần đầu tư xây dựng và phát triển nông thôn tại điện biên

TRƯỜNG ĐẠI HỌC KINH TẾ QUỐC DÂN
VIỆN KẾ TOÁN - KIỂM TOÁN
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(Nguồn số liệu của CN Công ty ĐTXD & PTNT tháng 12 năm 2011)
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}%R!HD,1,EB+B.X/1! t#
o%,DS!^!R o#
dB!jM*!/,!!*&ETRDVD^*2*HBaPDb.2]L2
B+B,1*!.h*&2+2"B!*OKN!*BRB!/AD.WBR@
B!2]L2BCB+B!V^**O!.)9(•(P:P n P
9=6:•‚'*D/1B!C,1*2+2"B!SBE]e!YBCRP
B"!IMIDO2S]\2+2"B!*OKN!.
;(+GUBB+B,1* #oB!*OB
;(+C*B+B,1* #tB!*OB
;mcRRT*@D^B+B,1* #pB!*OB
;(+B!/AB+B,1* #wB!*OB
………………………………………………….
=9Z? UIJ [CUV"# @P" \ ]C ^ _I"  `[!" ?K! L"# CM
CIIN"IO"
1.2.1 Chức năng, nhiệm vụ của CN Công ty CPĐTXD&PTNT tại Điện
Biên.
-a?"Q"#?K!L"#CM$
ƒ^B!_B]TGa-M*!/,!DU!!DVDiMs-*B+BBh
EB!_BiBC!.B%
'4567)%)8(39: ;};)'<9=>?:
ƒ!@B!*&!c,DUEDN!BCS,DS„!.hK*!-mV!S*-
-*&BMsMOB+B!WDf,DSPDf!X*.*]•/A,DSBCDN!.h%
ƒF2M*O2PMsMO-!@B!*&B+B!WDfM*!O-*B+BD\*+B,-,*
.B%
ƒ!@B!*&B+BB!ODSK+,B+,!\MDN!M…!c,EDN!BC!
.B%
;
INEb?K!L"#CM$
ƒmH/@-!@B!*&\MO!,1B!]TGaM*!/,!BCR-*
!.hB!H2i2]B,!hi2.B%2\!r-A-*!.B--*&BS
DbDCB+BM!,T*B!,H]+B!!.B/.*!F!!_B!O!!Q/,!
!*&%
ƒ!@B!*&\B!`!]+B!B+KSP*.hP2\BR+BETs,
DSPDT2KT,BRKJ,!!QPKf*/.lDIM!RdHB,
!*&-AP!B!,B+KSBR!H-*BCR%
ƒ!@B!*&\!YB2MO,!WDfM*!O-*B+BDh-N!J2
DT2KT,DU*ODS]TGa%3!&\-*M!+B!!P1,`-*M!+B!
!%
ƒ2\BR+BKT,-&,,DSPQ@GV!S*PKT,-&2R*
.X%
1.2.2. Đặc điểm hoạt động sản xuất – kinh doanh của CN Công ty
CPĐTXD&PTNT tại Điện Biên.
!!M*!/,!B!COBCRGH/@K,f2mH
/@B+BBRF!/H/AP*,!R!zW*-BRF!D*&PGH/@
BRF!Bb‚%%
'4567)%)8(39: ;o;)'<9=>?:
RDV*OBQ!!BR-*B+BBR!&!*&D1*!AB-AB!,-*&B
M*!/,!!+*IP2eSE2RBC2F!%!RE!,1

DS]TGa
M*!/,!Da!bGH/@B+BBRF!PRM!*!+B2SB+B!B"!*&
ETf-\-Q.P*P!H@BDI*Y-Y-HB,!hY
`--N!OB1!!BCR!N.XGH/@PDT2KT,BSB]\
B!,,!IB+KSBR!H-*,R%^B!_B]TGa,R
!b!.h!_BM!,+B+BBRF!PB+B!12ABBRF!DO
B+BDS*%RDV!Q!bB+BBRF!-/H/APBR!*&P*,!R
!zW*-K.BDb*OBQ!!BR-*BR!&!*&D1*!AB-AB!,BR
+BGH/@%
1.2.3. Đặc điểm quy trình công nghệ sản xuất sản phẩm của CN Công ty
CPĐTXD&PTNT tại Điện Biên
'*B+B!!DiMsM*!/,!PDh-NDVQDb.BT-
B!*]H-B!*S-,M*!/,!B+B!!2`!!O21!!.
;mH/@BRF!/H/AP*,!RP!zW*%
; !*!+BB!OK*OP2K+PGa!QM!†E|‡ !*!+BD+PB+‡
;(K+'Q*&GH/@!*OKNM!+B,GH/@‚
+BBRF!R!*BR!,!!DD.WBD+!*+B,-B!a
.WPDT2KT,M[!QP2[!QPDU*ODSB2MOPKF!wi2b
DH2j*i2R!Q-!*BR!,!!doDOˆBRF!B"E
2R-d-!‰‡6,D"6,!!d!,1DSGHLRB!*O2~#Š^
/,!!!i2BCR‡
g!.B+BDh-NM*!/,!,r!-@BGH/@BhKTP]T!†2
B!`!BCE+F!]TGa!SBRB+BBRF!GH/@P!1
2ABBRF!B"MOBa!_B1P!X**]TGa!,!!]T!†2/*P
-*D|B!kBC]T!†2!@B!*&!c,DhD|!!REB+B!WDf
'4567)%)8(39: ;p;)'<9=>?:
GHLKJB+B!F!!_B!.!ZDN!!bPDb!b@B*O‚%/,-Q2
]T!†2]TGaG,M!R!IDc2!QM!,2*!A!RE!F!
!_B‹*,BRF!GH/@!,!!D.-,]•/A‹P/,D|BD*I2
]T!†22`!DhB!*OBPM!RQ1*2SDND*I2-*&B^B!_B
ETs!*BR-!1B!,+Q!WB+BB!*!``!*+!!]T!†2DVD.WB
R!@B!*&!.XGP!c,/Œ**B!,2j*BRF!P]D"BiB_
-,/@,+D.WBQyM!*!2/@!b{DIETs-*&B]•/AB+BO\]T
GaPGH/@B+BMO!,1B!B_P^B!_B!Ws!J2*OM*&2B!*!`P
*T2*+!!]T!†2‡
R^B!_B!@B!*&GHLB+BBRF!!c,!F!!_B!W
Df"*PDIB"D.WB!WDfGH/@B+BBRF!Dh-NDV*O!!
!2/@!b!,|BD.WB!CDb.EODN!B!ZDN!!b‡DIB"D.WBE
GHLDh-NDV*O!!!@B!*&B+BK.B]
Xc?=$)M!*2!f]h2X*!bPDh-N*O!!B•B+KSD*!@B
1!*&.XBRF!PG+B2*!B+BO\!QW*PM!"M!i,!*
BR!.*M*&M!`!QPD*M*&@!*P*,!RPB+BfBBa
-Q*&P!N.X,DS‚
Xc?9$ !*!Q!aDV!*IŒ-BRF!PREODN!Q!f]h
!2/@!by!,|B/@B!Z!b{!c,DU20BC!f]h2X*!bPKJB+BMO
ETBCBSBD*2D.B+BEODN!B!`!G+BB!,Dh*+!2/@
!bP]D"@B*O!2/@!b‡
Xc?;$ !*/!D.WBE!*BRPBR*O!!QK*&!+!*
BRB!**OB!,d**D,1]D"!@B!*&*OB+BS*/]
;!Q2|KJ!*BRd!CDb.‡
;^B!_BQMO-Q*&P!HBRPKS2+ETs!*&.XP!*OKN
2+2"B!AB-ABR+BGHL**D,1KDb‡
'4567)%)8(39: ;ˆ;)'<9=>?:
;*IM!*B+B!.h+M[!Q^B!_B!*BRPB+B*T*!+M*!OPM[!Q
!c,MO!,1B!DVQPETsB!*!`P^B!_B!1B!,+Q!WB!*!``!*+
!!‡
Xc?d$!*BR!,!!PK*,BRF!D.-,]•/A‡ 
Dh-N!,1DS,r!-@BGH/@BhKTEF!BR!&]T
GaBCRD.WBM!+*E+KJ
ef= MCHB"?L"#"#N@P"\ ]C@P"FgCIL"#CM
CIIN"IO"
'4567)%)8(39: ;•;)'<9=>?:
(!f]h2X*!b
1.3. Tổ chức bộ máy quản lý hoạt động sản xuất – kinh doanh của CN
Công ty CPĐTXD&PTNT tại Điện Biên.
Rm6uDh-N!1B!,+DSBQ%I*O!!^
B!_B-D*!!]TGaPRm6u^B!_BKS2+ET
'4567)%)8(39: ;~;)'<9=>?:
F2!*IB+BO\T!!.eDO
-*&BEODN!!2/@!b
Q!f]h/@!b
@B*O!2/@!b
s!WDfGHL
^B!_B!*BRGHL
^B!_B!H@B
!*BRPETs
^B!_BBR+B
B_-Q.
hB!_B2+
2"BP!*OKN
mH/@!,!!P!*&2!K*,
s!c,BhBa@BO;B!_Bi%HM*I^B!_BKS2+ETs!
D.WB+/A!*&P,D"
Giám đốc!N+B!!*&2B!ZD1,B!,,Rm6
uP/.*M[!Q%*+2D\BB!N+B!!*&2B!ZD1,@B*O*
!q*B!`! O,+-!q^B!_B;!!B!`!%
PGĐ kỹ thuậtB!N+B!!*&2B!ZD1,@B*O*!q [!Q-MO
!,1B!]TGaPB!N+B!!*&2*+*O*B+BDS*]TGa%
Phòng Tổ chức - Hành chính: !ND*!!@B*OBCK-BR
+BETs,DS-B+BBR+B!AB-AB!,!,1DSB!BCR
m6u%
Phòng kỹ thuật và Kế hoạch sản xuất!N+B!!*&2B!ZD1,@B*O*
B+BDS*]TGaPDS*]TGaB!CDS^B!_BBR-*&B!*BRB!,d^]T
GaBC2F!%
Phòng tài chính kế toánBa-B!N+B!!*&2@B*O-**+2
D\BRm6u-]\*& O,+D.WBQ!WPG•sPDT2
KT,`!!WsP!W!+PB!`!G+B-MN!X*BC!R*MO,+%f!X*
B!N+B!!*&2!./0PDRD\BB+BDS*]TGa2B!_dMO,+K
Db!c,DUE*DN!BCB!ODSMO,+!*&!!"*B!-B+BE*DN!
BCRm6u"**%
Ž Chức năng của Phòng Tổ chức - Hành chính:
; 3TsB!|B!•,DS-]\.WPB!a.WPETs*XBR
,DS-Ms!WDf,DS
; ^B!_B-*&B!@B!*&M*I2P*+2]+P!c,/Œ*-*&B!@B!*&-B!a
!!!YB!`!]+B!PB!ODSPS*E*PE*B!OBCRm6u
DVD%
Ž Chức năng của Phòng Kỹ thuật và Kế hoạch sản xuất:
'4567)%)8(39: ;$#;)'<9=>?:
; !N+B!!*&2.B*+2D\BRm6u--*&B
L2KLMO!,1B!P^B!_B*IM!*MO!,1B!]TGa@B*OPDf!X*!.
/0M[!Q!*BR*B+BDS*-B+B^]TGa%
; ^!WK+,B+,-*&B!@B!*&MO!,1B!P*ODS!*BRPB!a.W!*
BRBR-*&B!P!bK+,B+,*+2D\B%
Ž Chức năng của Phòng Kế toán Tài chính
; 3Ts!c,/Œ*B+BB!ODS-!1B!,+*B!`!EB+B!,1DS
)m 6BCR%
; 3Ts*B!`!P!./0B!,B+B!+*-*B!a!!-!@B!*&DUB+B
B!ODS2K+-!!,+!c,DULB*B!`!DVE*DN!%
; !*B!vBQ!Q!Y]\*&PB!_d!B!*Ga!Q!PDI
`!,+P!1B!,+*+!!-K+,B+,^!W-*Ba%
; !N+B!!*&2@B*O-*!q O,+;*B!`!R-
*+2D\B-K+,B+,*B!`!MO,+Q%
+BKS!QKK&BCRB"2\*E!&M!iM!`-*!P!j
WDLB@BB!,!-B!,*+2D\B,-*&BV!D1,PD*!!]TGa%
Ž Chức năng các đội, tổ sản xuất:
"KS!Q@B*O!*BR]TGa]T!†2BCR%
eUf9VGMh P"RiUXY?CJIN"j@eUf@! UTM$
'4567)%)8(39: ;$$;)'<9=>?:
:
k
+./
l
0m
l+'0
+37
Phòng Kỹ thuật và kế
hoạch sản xuất
l
-+,5
237
%37


1.4. Tình hình Tài chính và kết quả kinh doanh của CN Công ty
CPĐTXD&PTNT tại Điện Biên .
(|B/k|!*M!"M!i,!,1DSM*!/,!P!a]@B1!
!!N.XBLP!*R-0R*YD.WB
\BDS!+*IM!+^DN!%+BB!Z*M*!Oi2]DB,!hi2.B%
!Z`!*di2t##~DOi2t#$$/,!!W*!QDi%6,!
'4567)%)8(39: ;$t;)'<9=>?:
!i2t##~D1$}%t~•%ˆ#t%t##DDOi2t#$$/,!!D1$}%ˆp}%}w•%ˆpwD%
W*!Q.B!Oi$%t~}%#wt%o}~Dfi2t##~DO$%}•p%ˆˆ•%~•wDf
i2t#$$%h-NBgR!@B!*&DbDC!r-ASH]+B!!.BP
DbDC-DU!X**EDN!%B1!D"Dh-NDV,DCBRi-*&B2P
DT2KT,DX*]\-QB!a*!!bB!,.X*,DS%!!QKF!EHi
i2t##~D1tPo*&Dfx.X*x!+DOi2t#$$B,]\D"DVH}Pt
*&Dfx.X*x!+%
P"#9nCIO _I"Co?K![!""#INFCp"Q9qqr-9q==
(Nguồn số liệu của CN Công ty CPĐTXD &PTNT tháng 12 năm 2011)
h-N`!'
 nCIO Q9qqr Q9q=q Q9q==
$ ^*]T $w%~ˆp%p#}%•t} $o%#pw%}wo%•ˆˆ $o%}ww%pww%w}w
t '\B\DN! ˆ%ˆ•p%op$%wtw •%•t$%w$t%•## $#%$ˆo%}$w%#}t
w '\.DS p%$~#%#}w%o#$ p%t}t%$tw%#ˆˆ o%to•%tt#%w#$
} 6,!! $}%t~•%ˆ#t%t## $}%}•w%oˆ•%$oˆ $}%ˆp}%}w•%ˆpw
o W*!Q.B
!O
$%t~}%#wt%o}~ $%}}~%•#p%$ˆ} $%}•p%ˆˆ•%~•w
p W*!Q]!O ~w$%ˆ#w%}wo $%#}w%•p#%}}o $%#ˆ#%}•#%•p•
ˆ !!QKF!EH
.X*x!+
t%o##%### w%t##%### }%t##%###
9$%12+,5'0:+,5

^B!_BKS2+MO,+-B!`!]+B!MO,++/A1*R
m6u1**&*
'4567)%)8(39: ;$w;)'<9=>?:
2.1.Tổ chức bộ máy kế toán CN Công ty CPĐTXD và PTNT tại Điện
Biên.
^B!_BKS2+MO,+2S,!YBR-*&BE!Db
,BR+BMO,+PB!a.WBR+BMO,+!A!SB@B*O-,F!
DSPM!Ti!!!1,P]@!HBRP!H!*&2!Ws%R+BMO,+2
R@B!!F!!_B^B!_BMO,+QP,KSBR-*&BG•
s!R*,,RD.WB!@B!*&Qe!qMO,+PB+B
KS!Q!@B!*&!!QP!H,1*-B!IB!_d-!qMO,+G•s%
6,D|B!kBCR]TGaM*!/,!!*DNKP!*
BRF!‚-*&B^BR+BMO,+D.WB!!Q!*KS!QP!c,B+B
!b!!BA!I‡S2+MO,+/,!!*&GH/@f2B"i2!H-*
MO,+PD.WBK\`!c,]hDf]
eUf;s?a?tVGM_oC[G"CIL"#CMCIIN"
IO"
*&PRB"E2R!,1DSBPDNKSPB+B
!*&-AM*!O*B!`!!+]*!B!*-!_B1%(|M!+BP
'4567)%)8(39: ;$};)'<9=>?:
+oC[G"CHXj"#
+oC[G"
Cs"#YF
+oC[G"CIu"
#AIED
C!"C[G"
+oC[G"DI
@P"?WU>"
K_[
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hvM
BbBCB+B!ETsBRBbL2KL-G•s!R*!!!1PMN
!X*DIDEODN!M*!/,!PQ/AD.WB!X*Bh-!*&ETPBg!.
Bb--*&B*T2D.WBB.XDS2-*&BBCMO,+%!Q!_BD.WB-aD
D"Bk-*!YW*`B!!*O!@B2MO,+2+21*PRDVD.-,
-+/A-*&B!1B!,+MO,+2+-*`!%*&BRD+
/A!b22MO,+):)BC9n):9•%
ma!+dD|BD*I2^B!_B!,1DSM*!/,!-^B!_BKS2+
ET  `  e    !k  !W  -*  D*  M*&  -  F!  DS  ET  s%    R 
m6u+/A!F!!_B^B!_BBR+B;KS2+MO,+QP
!b!O2*BR-*&BMO,+D.WB!@B!*&e!qMO,+H2PdM!,T
!!QM*I2B!_dP!*]^DOM!H^!WPQK+,B+,MO,+PdMO
,+B!**ODOMO,+^!W%
- Kế toán trưởng:
.X*B"F!DSB!2RB,B"!†2B!aD1,D_B\PB"i@B
D*!!P^B!_BD.WBBR+BMO,+,R%
.X*B"B!_Bi^B!_BM*I2BR+BMO,+eDh-NP,*P
MO,+.e.X*BBaB+BMO!,1B!*B!`!B!,*+2D\B%!*&2  -A
BTMO,+.e^B!_BKS2+MO,+Bh]eG+BDN!M!\*.W
BR+BMO,+DID.!R*-M*I2!,1DSM*!/,!%*!!-
M*I2],+KS2+MO,+%!N+B!!*&2-!*&-AB!2RMO,+*
B!`!BCDh-N%
!ZD1,@B*O-!./0B+B!H-*/.*E!SB!12-*-
+B!!*&2BC2F!%=BbB+BKS!QB!_BiM!+B,KS2+ETs
e/,!!*&Bk!@B!*&B+BBR-*&BB!2RB"*E%
'4567)%)8(39: ;$o;)'<9=>?:
+B**&MO,+!T*/,MO,+.eM*I2-Ms/&%!.MO
,+.eB"EdB!\*M!RMs/&OB+B**&D"M!R!k!W
-*B!ODSEDN!%
- Kế toán tổng hợp
!N+B!!*&2.BMO,+.e-BR+BMO,+D.WB*,!*&2
-A-E!1!.]
 .X*B!N+B!!*&2B!`!-!&!\]^B+*BCDh-NPBBa]\
*&MN!X*-QK+,B+,^!W%
- Kế toán tiền gửi ngân hàng, thanh toán.
!c,/Œ*F!!F!!!,+B+BM!,T!T*TB!,.X*K+P12_P
B+BM!,T!T*!P!!,+-*H]+B!!.BP!!,+.hB!,B+
KS!H-*,Dh-N‚
3Ts-DT2KT,,K`2Q*M!,T*•*H!P!*B!v
DbDCB+B!R*-,]^*•*P*-H!-!+!*&!Y]*]"
DID*B!Z!B!,MN!X*%
)M!*2!CABB!I*1*H!PMO,+H!!T*!Q
1*B!_dH!DV!@B!*&PKTMB!I*-QB!_d!1B!
,+,D"S*/M*!OPDN!M!,TMO,+PMs-F!MO,+.e%
- Kế toán tài sản cố định
3Ts*]TB\DN!PDiMs-`!M!a!!+PEsPQKT
!HK^M!a!,!c,B!ODS!*&!!%
- Thủ kho kiêm thủ quỹ
!N]@D*!!BCMO,+.e-B"B!_Bi!.]
'4567)%)8(39: ;$p;)'<9=>?:
 .X*ETsE[*2|BCDh-NPB"+B!!*&2BiB_-,B+B
!*OP!*OB!**2|DI!*!QE[!,|BGaE[%'!T*DT2KT,
,&D\*E[*2|‡
3Ts-^B!_B\BR+B]•/A'P,M!,+!!.!‰P2a
2+%!CM!,BiB_-,B+B!*O!QPGa-Q*&DIM*I2D\*
B!*O]\.W-Q*&!@B!QPGaP+!!QPGa-Q*&
]*],-*Bb]TGa‡]D"P!*-,!•M!,PB\*!+D\*B!*O-*]^
M!,BCMO,+DIG+BDN!`!B!`!G+B,-*&BETs!fM!,%
99s?a?NCW"#_oC[G"CIL"#CM
2.2.1. Các chính sách kế toán chung.
;*DSMO,+KLDbd#$x#$PMO!UB-,w$x$t/.hNB!!i2%
;h-N*&]•/A,M…MO,+'*&2Df%
;6,!!*&!@B!*&MO,+!c,B!†2@BMO,+'*&2%
;iB_-,E2RM*!/,!Dh-N+/A!.h!+!1B!,+!
fM!,!c,“Phương pháp kê khai thường xuyên”P`!!O!c,
‘!.h!+M!ad’%
;R+/AB!ODSMO,+/,!!*&'*&2!c,EODN!
]\$ox36;t#x#wxt##pBCKS*B!`!-B+B!R.K^]]•
D^*M“2!c,%
2.2.2.Tổ chức vận dụng hệ thống chứng từ kế toán .
!ODSB!_d1*RH!C!c,DUS*/P!.h
!+QPMsB!_d!c,EDN!BCB!ODSMO,+‡
;!_d!SBB!Z*,DS*.h‡
h-N!.XG]•/AB+BB!_d!.TB!a2BRPKT
!!,+*.h-B+BM!,T`B!!c,.hP!WDf,DSP!*OG+B
'4567)%)8(39: ;$ˆ;)'<9=>?:
!Q]T!†2!,|BBR-*&B!,!!P!WDf*,M!,+PKT!HK^
*.h-KT,!*I2GV!S*‡
;!_d!SBB!Z*!fM!,
)•/AB+BB!_d!.!*O!QM!,‡!*OGaM!,‡!*OK+,-Q
.Bq1*B\*M…‡*KTM*I2M-Q.BRBA!!,+‡
;!_d!SBB!Z*K+!f2,+Dh‡
;!_d!SBB!Z**&f2B+BB!_d!*O!‡!*OB!*‡*aD
!N12_‡*a!!,+*12_‡TM*I2ME[‡KTMB!**
;!_d!SBB!Z*)]•/AB+BB!_d!.*KT*,!Q
)‡*KT!!s)‡*KTK*,)]•B!Y!,
!!‡T`!!HK^M!a!,)
,*B+BB!_d/,6,!!*&!+!!]•/AP,
!&!\B+BKTB!_dDh-NBq]•/AB+BB!_d!+!!K,*
M!+B!.+B,1*B!_dH!P!,+DhP!,+Dh!R!.XP
B+B!WDfGHL%%%
2.2.3. Tổ chức vận dụng hệ thống tài khoản kế toán.
&!\ MO,+R+/A!c,!&!\ !*&!!!c,
EODN!]\$oxt##pxBCS.e*B!`!%6,]•/A!.h!+M
M!*!.XGRM!R]•/A p$$%+B Db.*B!`!
RB!.]•/A-FeRB!.!+]*!B+B!*&-A%']DH
2S]\*M!,T2R]•/ADI!1B!,+!*&-AMO,+BC/,!
!*&$% $$$‡ $$t‡ $w$yB!**OdBRF!{‡ $ww‡ $w••‡
 $wp‡ $}$yB!**OdBRF!{‡ $}t‡ $ot‡ $ow‡ $o}‡
 t$$%$‡ t$$t‡ t$}‡ t}$‡ ww$yB!**OdDh-NBB
Ba{‡ www$‡ w$$‡ ww•‡ wwo wwp‡}$$P}t$Po$$Ppt$PpttPptwP
ptˆPp}tPˆ$$P•$$P~$$%
'4567)%)8(39: ;$•;)'<9=>?:
'*&B-Q/A!&!\ MO,+BCR!k!W-*B!ODSMO,+
!*&!!%&!\ MO,+R]•/A!k!W-*D|BD*I2!,1DS
]TGaM*!/,!PBbETsF!DS!H-*MO,+!Q*&B!,
-*&B!*]^MO,+PM*I2D\*B!*O%
2.2.4.Tổ chức vận dụng hệ thống sổ sách kế toán.
;h-N-Q/A!F!!_B!*]^‘!_d!*]^’
;+B!,1DSM*!OP*B!`!D.WB!T+!B!_d\BD.WB!H,1*
^!WPQB!_d!*]^P]D"]•/AB!_d!*]^DI!*-,B+B]^MO
,+^!W*E%
;+B!X*-*&B!*]^!c,!X**-*-*&B!*]^!c,!&!\!*]^MO
,+^!W*K*&P]^B+*B+B*M!,T-]^DiMsB!_d!*]^%
;+B!X*!1B!,+^!W-*!1B!,+B!**O
;QKTBHD\*MO,+PKTBHD\*]\!+]*!DIM*I2]\*&.BM!*
QK+,B+,%
;F!@!*]^D.WB2RTE]hDf]
eUfdHB"CS#I@sCw[B"Ca??a"#Cp#I@s
CIL"#CM
y${
y${
yt{
yw{y}{
'4567)%)8(39: ;$~;)'<9=>?:
sUQ"#_i
?a"#Cp#I@s
a"#Cp#I
sổ
s?ICIoC
s?GI
P"#Cs"#
YF?ICIoC
a"#Cp_oC[G"
yo{
yˆ{yp{
y•{

!*B!U !*!
!*B\*M…
\*B!*OP],]+!
!_d!*]^/,MO,+QDIK+,ETB!_dMO,+PDbM…MO
,+2BiB_!*-,]^B+*PB!_d!*]^B"!IQB!,2SB!_d\B
!,|B2S]\B!_d\ByB!_d^!W{-D.WBD+!]\!_@*AB
,M…MO,+%)^DiMsB!_dB"!*]^!*B+BB!_d!*
]^!c,!_@!X**DiMsB!_d!*]^P.Y-ETsQ]\
*&MO,+!c,!X**!*!QMs-BiB_D\*B!*O]\*&-*]^B+*%
)^B+*(mở cho tài khoản tổng hợp)2j**M!,T]•/A2S]\]^
*%
+B]^B!**O(eB!,*M!,TB!**O!.)^B!**O-Q*&P]^
B!**O!!,+-*.X*2‚
- Trình tự ghi và phương pháp ghi sổ:
y${PMO,+BiB_-,B+BB!_dDVD.WBM*I2/IQB!_d
!*]^DIQKT^!WB!_dMO,+!c,d,1*!*&-ABh]e
'4567)%)8(39: ;t#;)'<9=>?:
P"#?T"UWI@W
FGC@I"
G[?G[_o
C[G"
]\*&BCKT^!WB!_dMO,+DIQB!_d!*]^--,]^B!*
*O%
yt{!_d!*]^]M!*DVQG,B!IB!,MO,+.ePMO,+/&
f*B!IB!,MO,+^!WDiMsB!_d!*]^2*D.WB]•/ADI!*
-B+B]^!•MO,+B!**O%
yw{)M!*!T+!aBTB+BB!_d!*]^DVQ,!+-,]^B+*PMO
,+*O!!BS]^!+]*!WP]\!+]*!B"P]\/.B\*!+BTd*
M!,T%
y}{\*M…BiB_-,]^B!**OQKT^!WB!**ODIyo{D\*B!*O],
]+!-*]^B+*%
yp{\*M…BiB_-,]^B+*QKTBHD\*]\!+]*!DIyˆ{],]+!-*]^
DiMsB!_d!*]^DIM*I2]\*&MO,+
s"#@WCIu"xs"#FGC@I"Yxs"#FGC@I"y
y)^DiMsB!_d!*]^{+B*M!,T+B*M!,T
y•{\*!+BiB_-,]\*&eKTBHD\*]\!+]*!PKT^!WB!*
*OQK+,B+,MO,+%
2.2.5.Tổ chức hệ thống Báo cáo kế toán.
Hệ thống báo cáo tài chính
Báo cáo tài chính năm, gồm:
;TBHD\*MO,+ (0]\#$;6
;+,B+,MOET!,1DSM*!/,! (0]\#t;6
;+,B+,.B!I*& (0]\#w;6
;T!O2*!K+,B+,*B!`! (0]\#~;6
'4567)%)8(39: ;t$;)'<9=>?:
R+/A!&!\+,B+,*B!`!!c,!ODSMO,+/,!
!*& '*& 2K!! M“2!c,3ODN!]\ $oxt##px3;
t#x#wxt##pBCS.eS*B!`!%+BK+,B+,*B!`!BCRD.WB
MO,+,BR!*OQP!T*D.WB.X*QPMO,+.e-.X*D1*
/*&!c,!+QBCRMsPD"/aBCDh-N-!T*•*B+BK+,B+,
*B!`!B!,BhE!O@B*OETs!O1*DN!.hP)eMO!,1B!Db
.PBAB!\M-H!2BR--\%
- TBHD\*MO,+ (0]\#$;6
- TMOET!,1DSM*!/,! (0]\#t;6
- +,B+,.B!I*& (0]\#w;6
- !O2*!K+,B+,*B!`! (0]\#~„6
- +,B+,.B!I*&RQ!c,!.h!+@B*O%
2.3. Vận dụng chế độ kế toán trong mộ số phần hành
R!,1DS,r!-@BGHL-F!O'P6]M!*2!T*
-QB!IDODND*I2GH/@BRF!%'*&B-QB!I!.-QaM!"
M!iP!.XGT!a!,+!‰!"BP-*&B.Y'P61*h*GH
/@\Mv2%'P!.XD.WB2!c,R-F-Q/,!!*&`!*+Ga
M!,'!c,!.h!+!@BOD`B!/!%
'B+PD+PG*2iP]LP!vP‚%%
6
2.2. Tài khoản, chứng từ và sổ kế toán sử dụng.
*M!,T $o$2DD*D.X
$ot'
$ow6
'4567)%)8(39: ;tt;)'<9=>?:
$}tPt}t!*!`T.B
‚‚‚%
!_d !*OGaM!,
!*O!QM!,
*KTM*I2M!!,+
TM2!
T!HK^'P6
,+Dh‚‚%
)^MO,+]•/A
)^B!**O )^!c,/Œ*B!**OF!!F!!QPGaPf
)^B!**O-Q.!!,+P‚%
)^^!W )^B+**M!,T$otP$owP$}tPt}tP$wwP‚%%
 MCHB"?C[G"
'4567)%)8(39: ;tw;)'<9=>?:
!*O!QM!,PGaM!,PKT
!HK^'P6, !,+Dh
GTGT……
]^B!**O*M!,T
152,153,133,142…
T^!WB!**O
!QMsB!_d
TM
)^B+**
M!,T$otP
153, 133,142
+,B+,*B!`!
)hDf*M!,TB!Y
h-N$###f
3s••i2t##~
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+=z9
+=;{|};9
+=zd
*+2-!2'
=zr~q9=q
=zr~q9=
'Ga/kB!,]GM/
*+N'GaDI* BR
=~z}~9;=
=}{9d=q~ =}{9d=q~
$9r=}~{=
+}9=|}9~|}d=|}d9
+===|==9|;;=|;==
+=;;
+=z=
133133
2DD*
D.X!QM!,
z}r{
*N'!*OM!*M*I2M
;$ +'(<<%1
5+,5
;=G"#IGCs?a?tVGM_oC[G"CIL"#CM
CIIN"IO"
Ưu điểm.
S2+MO,+BCRD.WB^B!_BM!,!BP!”P/•M*I2P
-*&BG•s!R*MO,+!!-MN!X**UV!D1,RD.B+B
B!ZD1,]+],D\*-*!,1DSBC,R%
S2+MO,+D.WB^B!_B!k!W-*B!2RBC2j*!H-*%
!H-*!qMO,+B"F!DSP!!!1,PB"D1,D_B!!*&%*YB+B
!b!!B"]@!HBRP!H!*&2BA!I!Ws"!bDc21*!*ET
'4567)%)8(39: ;to;)'<9=>?:
}9}~{z}r{q
!QM!,'
*+N'!dM!*M*I2
M
+=zd
+;;{|~==
$=~}9rrqr $=}{9d=q~
$ ;~99z{;

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