Bao Cao Kien Tap Vinaconex 6(Hoan Chinh)

MC LCDANH MC S BNG BIU.1 LI M U..2 PHN 1: TNG QUAN V CNG TY C PHN VINACONEX 6...3

1.1. Lch s hnh thnh v pht trin.............................................................31.1.1. S thnh lp...3 1.1.2. Vic nim yt.3 1.1.3. Qu trnh pht trin4

1.2. c im kinh doanh v t chc sn xut kinh doanh..51.2.1. c im kinh doanh.5 1.2.2. c im t chc sn xut kinh doanh..8

1.3. c im t chc qun l.....9PHN 2: THC TRNG T CHC HCH TON K TON TI CNG TY C PHN VINACONEX 6.13 2.1. c im t chc b my k ton..13 2.2. c im vn dng ch , chnh sch k ton.15 2.2.1. c im vn dng h thng chng t k ton...16 2.2.2. c im vn dng h thng ti khon k ton...18 2.2.3. c im vn dng h thng s k ton..18 2.2.4. c im vn dng h thng bo co k ton.20 2.3. c im t chc mt s phn hnh k ton ch yu..21 2.3.1. Phn hnh k ton tng hp chi ph sn xut v tnh gi thnh...21 2.3.2. Phn hnh k ton ti sn c nh41 PHN 3: NH GI THC TRNG CNG TC K TON TI CNG TY C PHN VINACONEX 6.47 3.1. Nhng u im47 3.1. Nhng tn ti...49 KT LUN51 DANH MC TI LIU THAM KHO...52

Bo co kin tp

Cng ty cp Vinaconex 6

DANH MC S BNG BIUS S 01: S t chc sn xut kinh doanh..8 S 02: S t chc b my qun l..9 S 03: S t chc b my k ton13 S 04: Quy trnh ghi s k ton.20 S 05: Quy trnh hch ton ti sn c nh42 BNG Bng 01: Kt qu hot ng SXKD 2005,2006,2007 v qu I/2008...4 Bng 02: C cu doanh thu cc mng hot ng nm 2005,2006,2007..5 BIU Biu 01: Ha n gi tr gia tng....24 Biu 02: Chng t ghi s 151gs 25 Biu 03: S chi tit ti khon 621...26 Biu 04: S ci ti khon 621.27 Biu 05: Bng k chng t chi ph nhn cng trc tip.29 Biu 06: S chi tit ti khon 622..30 Biu 07: S ci ti khon 622.31 Biu 08: S chi tit ti khon 623..33 Biu 09: S ci ti khon 623.34 Biu 10: S chi tit ti khon 627836 Biu 11: S ci ti khon 627.37 Biu 12: S chi tit ti khon 1541.39 Biu 13: S ci ti khon 154.40 Biu 14: Bng phn b khu hao ti sn c nh44 Biu 15: S ci ti khon 211.45 Biu 16: S ci ti khon 214.46

2

Bo co kin tp


LI M USau mt thi gian hc tp trn ging ng, Ban gim hiu v Khoa k ton trng i hc Kinh t quc dn to iu kin cho sinh vin lp kim ton c i kin tp v cng tc k ton trong thc t. Trong thi gian t 19/5 n 19/7 nm 2008 em c qu trnh kin tp ti cng ty c phn Vinaconex 6 trc thuc Tng cng ty xut nhp khu xy dng Vit Nam VINACONEX. Cng ty c phn Vinaconex 6 l mt trong nhng doanh nghip u ngnh trong lnh vc xy lp, xy dng dn dng v u t, kinh doanh bt ng sn; cng ty c s tng trng nhanh chng v vng mnh trong nhng nm gn y. Qu trnh kin tp gip em cng c kin thc hc v c thm nhng hiu bit cn thit v cng tc k ton trong thc t mt n v sn xut kinh doanh thuc lnh vc xy lp. Em xin gi li cm n chn thnh ti c gio Ths. Nguyn Th Thu Lin, ngi tn tnh ch bo em trong qu trnh kin tp v gip em hon thnh bo co kin tp ny. Sinh vin Dng Tng

3

Bo co kin tp


PHN 1:

TNG QUAN V CNG TY C PHN VINACONEX 6

1.1. Lch s hnh thnh v pht trin1.1.1. S thnh lpCng ty c phn Vinaconex 6 tin thn l x nghip xy dng s 2 trc thuc Cng ty xy dng v dch v nc ngoi VINACONEX. Ngy 05/05/1993 thnh lp theo quyt nh s 168A/BXD TCLD vi tn gi Cng ty xy dng s 6, trc thuc Tng cng ty xut nhp khu xy dng Vit Nam VINACONEX. Ngy 30/06/2000 theo quyt nh s 890/Q BXD ca B trng B xy dng, cng ty chnh thc chuyn i thnh cng ty c phn trong Nh nc nm gi 51% vn iu l (vn iu l 50.000.000.000 VND). Cng ty c: Tn giao dch y : Cng ty c phn Vinaconex 6 Tn ting Anh : Vinaconex 6 Joint Stock Company Tn vit tt : Vinaconex 6., JSC Tr s : Vn phng 1 - Khu th Trung Ho - Nhn Chnh Ph Hong o Thu - P.Trung Ho - Q.Cu Giy TP H Ni Giy CNKKD : s 0103000087 do S K hoch v u t thnh ph H Ni cp ln u ngy 17/7/2000, ng k thay i ln th 4 ngy 28/6/2007

1.1.2. Vic nim ytNgy 28/01/2008 c phiu ca Cng ty chnh thc giao dch phin u tin ti Trung tm giao dch chng khon H Ni theo quyt nh s 23/Q-TTGDHN ngy 18/01/2008 ca Gim c Trung tm giao dch chng khon H Ni v vic chp thun nim yt c phiu.

4

Bo co kin tp


Cng ty c phn Vinaconex 6 c nim yt trn HASTC vi m c phiu VC6, tng s lng c phiu nim yt l 4.000.000 c phiu ph thng c mnh gi 10.000 VND/ 1 c phiu.

1.1.3. Qu trnh pht trinCng ty c phn Vinaconex 6 l n v c truyn thng v a dng ha cng tc xy lp, hin l mt trong nhng doanh nghip hng u ca VINACONEX v l n v xy lp u tin ca Tng cng ty c chuyn i thnh Cng ty c phn. Trong nhng nm gn y nh s pht trin vng vng trong kinh doanh v ch trng a dng ha sn phm nn uy tn ca Vinaconex 6 ngy cng c nng cao trn th trng. Cc ch tiu sn xut kinh doanh lun tng cao v n nh t 15% n 30% hng nm. Nhiu ch tiu u tng trng hn 10 ln so vi trc khi c phn ha, c bit l li nhun, doanh thu.BNG 01

Kt qu hot ng kinh doanh 2005, 2006, 2007 v qu I/2008n v: triu ngCH TIU Tng gi tr ti sn Doanh thu thun Gi vn hng bn Li nhun thun t HKD Li nhun khc Li nhun trc thu NM 2005 98.635 116.399 109.170 2.763 54 2.817 NM 2006 116.160 159.665 149.212 4.164 196 4.360 NM 2007 190.068 208.743 192.923 7.938 69 8.008 QU I NM 2008 210.990 69.759 65.367 2.476 42 2.518

Ngun: Bo co ti chnh c kim ton nm 2005, 2006, 2007 v Bo co ti chnh qu I nm 2008 Qu trnh tng vn iu l ca cng ty din ra 3 ln vo cc nm 2004, 2006 v 2007. Vi s vn iu l ban u l 6.5 t ng vo nm 2000, Cng ty khng ngng tng vn kinh doanh, nng cao nng lc ti chnh p ng kh nng u t v thi cng cc cng trnh ln, t 50 t ng vo thi im hin ti.

5

Bo co kin tp


Hin ti Cng ty c phn Vinaconex 6 l doanh nghip hng I tin phong trong vic u t cc cng ngh xy dng mi, u t cng ngh, thit b tin tin nng cao nng lc thi cng tt c cc lnh vc: dn dng, cng nghip, h tng, in nc, giao thng, cp thot nc, x l mi trng..., thc hin chin lc to ngun pht trin sn xut kinh doanh ngy cng hiu qu; p dng h thng qun l cht lng ISO 9001:2000 bo m cht lng sn phm, dch v ca cng ty. a bn hot ng ca cng ty vn rng khp cc tnh thnh nh: H Ni, Qung Ninh, Ho Bnh, H Ty, Yn Bi, Cao Bng, Thanh Ho, Thi Bnh, T.P H Ch Minh, Hu... Cng ty hon thnh ng tin , k thut, m thut, bo m cht lng cao nhiu cng trnh cng nghip, dn dng c quy m ln, phc tp, tiu biu nh: Nh my xi mng Chingfong Hi Phng; Trung tm giao dch quc t s 2 Lng H (nay l Tr s Ngn hng NN v PTNT Vit Nam); Trung tm bo ch 37 Hng Vng; Cc nh my Khu cng nghip Bc Thng Long H Ni; Cc khu chung c Trung Ho - Nhn Chnh (Vinaconex), M nh, Vimeco; Nh my xi mng Cm Ph, Yn Bnh; D n cp nc Sng - H Ni, Vi thnh tch t c nh trn, trong nhiu nm lin cng ty c phn Vinaconex 6 c nhn c v bng khen ca Th tng Chnh ph, B xy dng v cng on ngnh cng nh bng chng nhn cht lng cng trnh ca B xy dng v nhiu c quan ban ngnh t trung ng n a phng.

1.2. c im kinh doanh v t chc sn xut kinh doanh1.2.1. c im kinh doanh

Cc hot ng kinh doanh chnh :

Hot ng xy lp, xy dng dn dng: l sn phm truyn thng mang li doanh thu v li nhun ch yu cho cng ty, c th thy r iu qua bng c cu doanh thu ca cc mng hot ng ( n v 1000) :BNG 02n v: nghn ng

6

Bo co kin tp2005 Doanh thu 115.729.241 670.163 116.399.404 2006 Doanh thu 159.323.145 342.688 159.665.833

Cng ty cp Vinaconex 62007 Doanh thu 208.472.078 271.366 208.743.444

Ch tiuHot ng xy lp Hot ng khc Tng cng

% 99,42 0,58 100

% 99,79 0,21 100

% 99,87 0,13 100

Hot ng xy lp, xy dng dn dng ca cng ty bao gm : + Nhn thu xy lp cc cng trnh xy dng dn dng v cng nghip, cng trnh k thut h tng, cc khu th v khu cng nghip, thi cng cc loi nn mng, cng trnh quy m ln, cc cng trnh ng giao thng, cu, ng b, cc cng trnh thu li quy m va (knh, mng, , k, cng, trm bm...). + Xy dng ng dy v trm bin th n 35 KV, lp t kt cu thp, cc thit b c in, nc, iu khng, thng tin tn hiu, trang tr ni ngoi tht. Hot ng u t v kinh doanh bt ng sn: l mt hot ng pht trin nhanh chng v ha hn mang li nhiu li nhun cho cng ty. Hai d n tiu biu m cng ty lm ch u t l d n khu bit th nh vn Vinaconex 6 i Li v d n cng trnh hn hp vn phng kt hp nh cao tng H10 Thanh Xun Nam. Hot ng cc lnh vc khc nh: dch v t vn qun l d n cng trnh, kinh doanh xut nhp khu hng ho, xut khu lao ng, xut khu xy dng v cc ngnh ngh khc trong phm vi ng k v ph hp vi quy nh ca php lut. Nguyn vt liu Cng ty hot ng ch yu trong lnh vc xy dng cng trnh nn ngun nguyn liu ch yu l vt liu xy dng c bn nh : xi mng, st, thp, ct, , si. Nguyn vt liu xy dng ti cc cng trnh do cng ty thi cng trong nhng nm qua c khong 97% c ngun gc trong nc hoc c lin doanh sn xut trong nc, 3% cn li l nguyn vt liu nhp ngoi. Trong nhng nm gn y, s bin ng gi nguyn vt liu, c bit l vt liu xy dng theo chiu hng ngy cng tng khin chi ph sn xut ca cng ty tng dn qua cc nm gy kh khn cho cng ty v nh hng khng tt n hiu qu sn xut kinh doanh ca cng ty. gim thiu s nh hng ca bin ng7

Bo co kin tp


gi nguyn vt liu, cng ty thc hin cc bin php thng tho vi ch u t iu chnh gi nguyn vt liu, nhn cng theo chnh sch ca nh nc ti tng thi im, giai on. Mt khc cng ty s dng gi tr tm ng hp ng (theo quy nh) v vn ca cng ty mua vt liu d tr cho hp ng k kt. Cng ngh Trong nhng nm qua, cng ty khng ngng hon thin, tm ti pht trin v p dng cng ngh mi vo qun l v thi cng xy dng cc cng trnh ln v quy m, phc tp cng nh nhng cng trnh a dng v tnh cht c bit l cng ngh thi cng nh cao tng, nhm to ra mt chu trnh khp kn trong cng tc thi cng xy lp. Cng ty thc hin u t h thng my mc thit b thi cng ng b t my xc, my i, xe t vn chuyn n cn trc thp, my pht in, vn thng lng ch hng, ch ngi, ct pha, gio chng chu lc, gio hon thin ng b n cc thit b dng c, thit b kim tra, hon thin ng b khc p ng nhu cu thi cng t xy lp, sn xut cng nghip cho thc hin cc d n u t yu cu k thut cao. Ngoi ra, qua qu trnh thi cng thng xuyn, lm thu ph trc tip cho cc nh thu chnh ln ca Nht Bn nh Sumitomo, Obayashi, Taisei, Zenitaka ti cc d n nh my ti cc khu cng nghip, cng ty c phn Vinaconex 6 hc hi cng nh tch lu c rt nhiu kinh nghim trong lnh vc cng ngh thi cng cng nh trnh qun l iu hnh tin tin ca cc nh thu ln trn th gii. Bn cnh , cng ty cng thng xuyn cp nht cc cng ngh thi cng mi nht, c cc cn b cng nhn vin i hc cc lp o to bi dng nghip v mi, cc lp t vn gim st, qun l v u t, khuyn khch cn b k thut i hc cao hc nng cao trnh

8

Bo co kin tp


1.2.2. c im t chc sn xut kinh doanhS 01 TCT VINACONEX

VN PHNG CNG TY VINACONEX 6

Cc Ban ch huy Cng trnh

Cc Ban Qun l d n

Cc i Xy dng

Cc i Cng trnh

V c im t chc sn xut kinh doanh, cng ty trc tip iu hnh cc n v trc thuc theo m hnh: Cng ty i xy dng, Cng ty Ban ch huy cng trnh, Cng ty i cng trnh. Cc i xy dng, i cng trnh, ban ch huy cng trnh l cc n v sn xut c chc nng thi cng cc cng trnh c cng ty giao hoc giao khon, m rng tm kim cc cng trnh pht trin. Ban qun l d n c chc nng thc hin cc d n u t ca cng ty.

9

Bo co kin tp


1.3. c im t chc qun lS 02

H C NG

BAN KIM SOT

HI NG QUN TR

BAN GIM C K TON TRNG

Phng KHKT & QLDA

Phng T chc Hnh chnh

Phng u t

Ban Vt t Thit b C gii

Phng Ti chnh K ton

Ban Qun l d n

i hi ng c ng: i hi ng c ng l c quan c thm quyn cao

nht ca cng ty, quyt nh cc vn lin quan ti phng hng hot ng, vn iu l, nhn s Hi ng qun tr, Ban kim sot v nhng vn khc c quy nh trong iu l. Hi ng qun tr: Hi ng qun tr do i hi ng c ng bu ra, l t

10

Bo co kin tp


chc qun l cao nht ca cng ty gia hai k i hi c ng, Hi ng qun tr bu ra Ch tch Hi ng qun tr v b nhim Gim c, ngi iu hnh cng vic kinh doanh hng ngy ca cng ty, chu trch nhim trc Hi ng qun tr v php lut v vic thc hin cc quyn v nhim v c giao. Hi ng qun tr l c quan qun l cng ty, c ton quyn nhn danh cng ty quyt nh, thc hin cc quyn v ngha v ca cng ty khng thuc thm quyn ca i hi ng c ng. Ban kim sot: Ban Kim sot do i hi ng c ng bu ra, c trch nhim kim tra bo co ti chnh hng k, xem xt cc bo co ca cng ty v cc h thng kim sot ni b v cc nhim v khc thuc thm quyn c quy nh trong iu l. Gim c: Gim c ca cng ty c nhim v iu hnh cng vic kinh doanh hng ngy ca cng ty; chu s gim st ca Hi ng qun tr v chu trch nhim trc Hi ng qun tr v trc php lut v vic thc hin cc nhim v c giao; t chc thc hin cc quyt nh ca Hi ng qun tr; t chc thc hin k hoch kinh doanh v phng n u t ca cng ty sau khi c Hi ng qun tr ph duyt. Cc Ph gim c: L ngi gip vic cho Gim c v ph trch cc lnh vc, cng vic do Gim c phn cng, cc Ph gim c do Hi ng qun tr b nhim v min nhim theo ngh ca Gim c. K ton trng : l ngi tham mu, gip vic cho Gim c v cng tc qun l ti chnh - k ton. K ton trng do Hi ng qun tr b nhim v min nhim theo ngh ca Gim c. Nhim v chnh ca cc phng ban, n v Phng T chc hnh chnh : - T chc vic hot ng hng ngy ca b my cng ty - Thc hin vic giao tip v hnh chnh vi bn ngoi - Theo di, cp nht v ph bin cc vn bn php quy, hng dn v t chc, nhn s; theo di v qun l cc vn v nhn s

11

Bo co kin tp


- Theo di v thc hin cc cng vic khc lin quan ti t chc, tin lng, bo h lao ng - Tham mu, gip vic cho gim c cng ty cc bin php nng cao i sng cn b cng nhn vin - Thc hin cc nhim bt thng khc do Ban gim c giao. Phng K hoch k thut & Qun l d n - Tham mu gip vic gim c cng ty v k hoch sn xut kinh doanh v cc chin lc pht trin cng ty. - Theo di v bo co Ban gim c v tnh hnh thc hin k hoch sn xut kinh doanh hng k. - Nghin cu, cp nht cc vn v cng ngh, k thut phc v cho cc lnh vc sn xut kinh doanh ca cng ty. - Tm kim, tip th v u thu cc d n. - Qun l d n, qun l xy dng cc cng trnh, qun l cht lng, tin cc cng trnh xy dng. - Theo di v bo co Gim c cng ty tnh hnh thc hin cc d n. - Tham mu gip vic Gim c cng ty v t chc, bin php thc hin cc d n. - Trin khai cng tc an ton lao ng trong cng ty theo cc quy nh hin hnh. - Tham mu gip vic Gim c cng ty trong cng tc u t chiu su phc v sn xut kinh doanh. Phng Ti chnh - K ton: - Qun l,iu hnh ton b hot ng ti chnh k ton. - Tham mu cho Hi ng qun tr, Ban gim c v tnh hnh ti chnh v cc chin lc v ti chnh. - Lp bo co ti chnh theo chun mc k ton v ch k ton doanh nghip. - Lp d ton ngun vn, phn b, kim sot vn cho ton b hot ng sn xut kinh doanh ca cng ty. - D bo cc s liu ti chnh, phn tch thng tin, s liu ti chnh k ton. - Qun l vn nhm bo m cho cc hot ng sn xut kinh doanh v vic u

12

Bo co kin tp


t ca cng ty c hiu qu. - Cng tc thu hi cng n. - Cng tc chng khon (c phn, c phiu, c ng...) - Cc cng tc khc theo s phn cng ca lnh o cng ty Phng u t - Tham mu gip vic lnh o cng ty v cc d n u t, xy dng pht trin nh, kinh doanh bt ng sn, sn xut cng nghip ... - L u mi trong vic qun l v tng hp thng tin lin quan n lnh vc u t m cng ty thc hin. Xy dng c s d liu v cc d n u t phc v cho cng tc qun l v trin khai khi c lnh o cng ty ph duyt. - Lp phng n u t cc d n nh: u t bt ng sn, u t chiu su... - Xy dng phng n, xc tin thc hin cc th tc trin khao thc hin cc d n t hiu qu. - Cc cng tc khc theo s phn cng ca lnh o cng ty. Ban vt t thit b c gii - Qun l ton b thit b my mc vt t ca cng ty. - Khai thc s dng hiu qu cc thit b my mc vt t v p ng yu cu sn xut kinh doanh cc n v sn xut trong cng ty. - Qun l bo qun, duy tu bo dng duy tr s hot dng tt, thng xuyn lu bn ca vt t my mc thit b. - Thc hin u t hoc hp ng thu thit b my mc vt t khi cng ty c nhu cu. - Cc cng tc khc theo s phn cng ca lnh o cng ty. Ban qun l d n Gm Ban qun l d n H10 v Ban qun l d n i Li, c nhim v ch huy thc hin cc d n cng trnh nh kt hp vn phng H10 Thanh Xun Nam v khu bit th nh vn Vinaconex 6 i Li.

13

Bo co kin tp


PHN 2: THC TRNG T CHC HCH TON K TON TI CNG TY C PHN VINACONEX 62.1. c im t chc b my k tonS 03 K ton trng (Trng phng)

Ph phng

K ton ngn hng

K ton cng n

K ton thu

K ton tin lng

K ton TSC & BHXH

K ton tng hp

Th qu

Phng Ti chnh K ton ca cng ty c phn Vinaconex 6 gm 10 ngi: k ton trng kim trng phng, ph phng v k ton cc phn hnh c th nh trn s ( trong c 2 k ton tng hp) Chc nng, nhim v chnh ca cc thnh vin trong phng Ti chnh K ton: K ton trng

14

Bo co kin tp


- Tham mu gip vic gim c cng ty v lnh vc ti chnh, k ton, qun l v iu hnh qu trnh s dng vn ca cng ty. - Theo di v bo co gim c cng ty tnh hnh s dng vn ca cng ty. Cung cp kp thi, chnh xc mi thng tin v tnh hnh hot ng, tham mu vi Ban gim c x l kp thi trong qu trnh iu hnh sn xut. - iu hnh v phi hp cng vic ca cc nhn vin trong phng Ti chnh K ton, chu trch nhim lp cc bo co k ton hng qu. Ph phng - Ph trch chung cc cng vic trong phng k ton. - Tham mu gip vic trong cc hot ng ca k ton trng. K ton ngn hng - Ghi chp vo s sch lin quan cc nghip v lin quan n thanh ton bng tin mt, tin gi ngn hng. - Lp v ghi cc chng t lin quan ti nghip v thanh ton bng tin mt, tin gi ngn hng - Thc hin cc th tc cn thit vay vn ngn hng, cc t chc, K ton cng n - Theo di cc khon phi thu, phi tr, ng trc ca cng ty vi khch hng v ngi bn. - Lp bng cn i chi tit cng n ( cc ti khon 1311, 1388, 141, 338) v bng cn i chi tit hp ng ( cc ti khon 3311 v 336) theo qu, nm. K ton thu - K khai thu VAT u ra, u vo ca cng ty. - Tng hp thu hng thng, quyt ton thu hng nm. - Lp bo co tnh hnh ngha v ngn sch Nh nc hng qu, nm. K ton tin lng - Tnh lng phi tr cho cn b cng nhn vin t cc chng t i cng trnh gi v (bng chm cng, ) K ton ti sn c nh v bo him x hi - Theo di tnh hnh tng, gim ti sn c nh trong cng ty.15

Bo co kin tp


- Theo di tnh hnh cng c dng c, tnh v phn b chi ph cng c dng c cho cc cng trnh. - Tnh v phn b mc khu hao ti sn c nh cho cc cng trnh. - Tnh cc khon bo him x hi phi tr cn b cng nhn vin. K ton tng hp - Hch ton chi ph sn xut v tnh gi thnh sn phm, cng trnh. - Hch ton tiu th sn phm, xc nh gi vn, doanh thu. - Lp bng phn tch chi ph v tnh gi thnh cc cng trnh trong nm. - Lp cc bo co ti chnh hng qu, nm. Th qu - Thc hin thu, chi tin mt. - Kim k qu hng ngy, so snh vi s qu v s liu ca k ton thanh ton. Ngoi ra, k ton cc phn hnh nh k trn cn phi thc hin cng vic hch ton chi tit i vi cc cng trnh, hp ng c th c phn cng cho mi ngi.

2.2. c im vn dng ch chnh sch k ton- Ch k ton p dng Cng ty p dng Ch k ton doanh nghip ban hnh theo quyt nh s 15/2006/Q- BTC ngy 20/03/2006 ca B trng B ti chnh. - K k ton, n v tin t s dng K k ton nm ca cng ty bt u t ngy 01/01 v kt thc vo ngy 31/12 dng lch hng nm. n v tin t s dng trong ghi chp k ton l ng Vit Nam (VND). - Nguyn tc ghi nhn tin v cc khon tng ng tin Cc nghip v kinh t pht sinh bng ngoi t c quy i ra ng Vit Nam theo t gi giao dch thc t ti thi im pht sinh nghip v. Ti thi im cui nm cc khon mc tin t c gc ngoi t c quy i theo t gi bnh qun lin ngn hng do Ngn hng Nh nc Vit Nam cng b vo ngy kt thc nin k ton.16

Bo co kin tp


Chnh lch t gi thc t pht sinh trong k v chnh lch t gi do nh gi li s d cc khon mc tin t ti thi im cui nm c kt chuyn vo doanh thu hoc chi ph ti chnh trong nm ti chnh. - Nguyn tc ghi nhn hng tn kho Hng tn kho c tnh theo gi gc. Trng hp gi tr thun c th thc hin c thp hn gi gc th phi tnh theo gi tr thun c th thc hin c. Gi gc hng tn kho bao gm chi ph mua, chi ph ch bin v cc chi ph lin quan trc tip khc pht sinh c c hng tn kho a im v trng thi hin ti. Gi tr hng tn kho c xc nh theo phng php bnh qun gia quyn. Hng tn kho c hch ton theo phng php k khai thng xuyn. - Nguyn tc ghi nhn v khu hao ti sn c nh Ti sn c nh c ghi nhn theo gi gc. Trong qu trnh s dng, ti sn c nh c ghi nhn theo nguyn gi, hao mn ly k v gi tr cn li. Khu hao c trch theo phng php ng thng. Thi gian khu hao c c tnh nh sau: + Nh ca, vt kin trc 05 25 nm + My mc, thit b 06 10 nm + Phng tin vn ti 06 10 nm + Thit b vn phng 03 10 nm + Thng hiu Vinaconex 03 nm - Phng php tnh thu gi tr gia tng Tnh thu gi tr gia tng theo phng php khu tr.

2.2.1. c im vn dng h thng chng t k tonH thng chng t k ton p dng ti cng ty c phn Vinaconex 6 tun theo quyt nh s 15/2006/Q BTC ngy 20/03/2006 ca B trng B ti chnh v thc hin theo ng ni dung, phng php lp, k chng t theo quy nh ca Lut k ton s 03/2003/QH11 ngy 17/06/2003. Quy trnh lp v lun chuyn chng t cng ty c phn Vinaconex 6: - Lp chng t hoc tip nhn chng t t bn ngoi

17

Bo co kin tp


Cc nghip v kinh t, ti chnh pht sinh phi c lp chng t k ton thch hp v kp thi. Cc chng t c th do nhn vin phng k ton lp hoc do cc i xy dng gi ln hch ton. - Kim tra chng t Cc chng t k ton phi c y cc yu t theo quy nh ( tn, s hiu, ngy thng, ni dung, ch k cc bn lin quan, ) v m bo tnh hp l, hp l, hp php lm c s cho cc ghi chp k ton v i chiu khi cn thit. i vi nhng chng t k ton lp khng ng th tc, ni dung v ch s khng r rng th ngi chu trch nhim kim tra hoc ghi s phi tr li, yu cu lm thm th tc v iu chnh sau mi lm cn c ghi s. - Phn loi chng t, nh khon v ghi s k ton Cc chng t c tng hp v phn loi cho tng cng trnh lin quan. Mi nhn vin k ton vi cng trnh c th c phn cng phi nh khon v ghi chp vo Chng t ghi s cng nh nhp s liu vo phn mm k ton ang s dng. - Bo qun, lu tr v hy chng t Trong nin k ton khi bo co quyt ton nm cha c thc hin th chng t c bo qun ti cc phn hnh k ton. Khi c s thay i v nhn s th c bin bn bn giao cc chng t c bo qun. Khi kt thc nm ti chnh, bo co quyt ton c duyt, chng t k ton mt phn c lu tr ti phng k ton, cn li a vo kho lu tr ca cng ty. Nu cn s dng li chng t th phi c s ng ca k ton trng v thm ch l gim c cng ty nu cn. Khi ht hn lu tr chng t cng ty c hy chng t theo quy nh ca ch . Cc chng t k ton ch yu c s dng ti cng ty c phn Vinaconex6 ( phn loi cn c vo ni dung kinh t phn nh trn chng t ) - Chng t v lao ng, tin lng: Bng chm cng Bng thanh ton tin lng Bng k trch np cc khon theo lng Hp ng giao khon

18

Bo co kin tp


Bin bn nghim thu hp ng giao khon - Chng t v hng tn kho: Phiu nhp kho, phiu xut kho Bng k mua hng Bng phn b cng c dng c cho cng trnh Bng phn b cng c dng c ton cng ty Bin bn kim k vt t, cng c, sn phm, hng ha - Chng t v bn hng: Ha n gi tr gia tng Giy bo C ca Ngn hng - Chng t v tin t: Phiu thu, phiu chi Bin lai thu tin Giy ngh tm ng Bng kim k qu Giy ngh thanh ton tm ng - Chng t v ti sn c nh: Bin bn giao nhn ti sn c nh Bin bn thanh l ti sn c nh Bin bn kim k ti sn c nh Bng phn b khu hao my mc thit b cho cng trnh Bng tnh khu hao ti sn c nh chung ton cng ty

2.2.2. c im vn dng h thng ti khon k tonH thng ti khon k ton c s dng ti cng ty c phn Vinaconex 6 p dng theo danh mc h thng ti khon k ton doanh nghip ban hnh km theo quyt nh s 15/2006/Q BTC ngy 20/03/2006 ca B trng B ti chnh. Ngoi ra cng ty cn da vo c im sn xut kinh doanh ca mnh l mt n v xy lp, xy dng dn dng m thm cc ti khon chi tit cp 2 cho ph hp vi yu cu qun l v thun tin cho cng tc k ton. V d: Ti khon 154 : Chi ph sn xut, kinh doanh d dang 1541: Chi ph sn xut, kinh doanh d dang 1542: u t vo cc d n 1543: Sn phm d dang - Chi ph my thi cng

19

Bo co kin tp


1544: Sn phm d dang - Chi ph sn xut chung Cc ti khon c m chi tit cho tng i tng l cc cng trnh, hp ng c th. V d: 1541 - Cng trnh nh my Tokyo Byokane Vit Nam 1541 - Cng trnh nh 15 tng Trng nh 1541 - Phn thn thp M nh ....

2.2.3. c im vn dng h thng s k ton H thng s k ton ca cng ty tun theo cc quy nh trong Lut k ton, Ngh nh s 129/2004/NCP ngy 31/05/2005 ca Chnh ph v quyt nh s 15/2006/Q BTC ngy 20/03/2006 ca B trng B ti chnh. Cng ty c phn Vinaconex 6 thc hin vic ghi s k ton bng my vi tnh. Cng ty s dng phn mm k ton xy dng CicAccount ph hp vi yu cu qun l v iu kin ca cng ty cng nh cc quy nh ca Thng t s 103/2005/TT BTC do B ti chnh ban hnh ngy 24/11/2005 v tiu chun, iu kin ca phn mm k ton. Quy trnh ghi s bng my vi tnh ch cn nhp d liu mt ln, my tnh s t ng x l v tp hp cc s sch, bo co k ton cung cp cho ngi s dng. Hnh thc s k ton: cng ty c phn Vinaconex 6 p dng hnh thc k ton Chng t ghi s. ng thi cng ty cng c s dng Nht k chung nhng ch yu l theo di cc nghip v thanh ton lin quan n tin ( tin mt v tin gi ngn hng ). c trng c bn ca hnh thc Chng t ghi s l cn c trc tip ghi s k ton tng hp l cc Chng t ghi s. Chng t ghi s do k ton lp trn c s tng chng t k ton, c nh s hiu lin tc trong tng thng v phi c chng t k ton nh km. Trnh t ghi s k ton:

20

Bo co kin tp


S 04 Chng t gc S qu S, th k ton chi tit S ng k chng t ghi s

CHNG T GHI S

S CI

Bng tng hp chi tit

Bng cn i s pht sinh

BO CO TI CHNH & BO CO K TON KHC

Ghi ch: Ghi hng ngy Ghi cui thng i chiu, kim tra

2.2.4. c im vn dng h thng bo co k ton21

Bo co kin tp


H thng bo co k ton c lp tun th theo quyt nh s 15/2006/Q BTC ngy 20/03/2006 ca B trng B ti chnh. Cc bo co ti chnh c lp v trnh by theo ng mi quy nh ca tng chun mc, thng t hng dn thc hin chun mc v Ch k ton hin hnh ang p dng. Cc bo co ti chnh: bao gm 4 loi sau: Bng cn i k ton Bo co kt qu hot ng kinh doanh Bo co lu chuyn tin t Bn thuyt minh bo co ti chnh Quy trnh lp cc bo co ti chnh: Cc bo co ny do k ton tng hp thc hin. K ton tng hp ly s liu t k ton cc phn hnh ( nhp vo trong phn mm k ton) v kim tra tnh chnh xc ca s liu m bo tnh cn i ca cc bo co. Sau , bo co c k ton trng kim tra li v xt duyt. Sau khi lp, cc bo co ti chnh phi c y ch k ca ngi lp, k ton trng v gim c cng ty. Cc bo co ti chnh ca cng ty c phn Vinaconex 6 c lp hng qu v np cho Tng cng ty vo ngy 15 thng u tin ca qu sau. i tng s dng cc bo co ti chnh: do cng ty c phn Vinaconex 6 nim yt trn th trng chng khon nn i tng s dng ngoi cc t chc nh C quan thu, Tng cng ty, Hi ng qun tr, cn l cc c ng, nh u t v ng o cng chng quan tm. Bo co qun tr: ngoi cc bo co ti chnh bt buc, phng k ton cn lp cc bo co qun tr phc v cng tc qun tr doanh nghip theo yu cu ca lnh o cng ty. V d: - Bo co tnh hnh thu chi cc cng trnh ( lp hng thng, np cho Gim c vo ngy 5 ca thng sau) - Bo co tnh hnh s dng vn ( lp hng ngy ) - Bo co tnh hnh cng n vi ch u t ( lp hng qu)

22

Bo co kin tp


2.3. c im t chc mt s phn hnh k ton ch yu2.3.1. Phn hnh k ton tng hp chi ph sn xut v tnh gi thnh c im Do cng ty c phn Vinaconex 6 l mt n v hot ng ch yu trong

lnh vc xy lp nn vic tng hp chi ph v tnh gi thnh l phn hnh k ton ch yu nht trong cng tc k ton ca cng ty. Cc yu t chi ph phc v cho qu trnh thi cng ca cng ty rt a dng v chim t trng ln trong gi tr cng trnh. d dng trong vic tp hp chi ph tnh gi thnh, cng ty phn loi chi ph thnh: Chi ph nguyn vt liu trc tip Chi ph nhn cng trc tip Chi ph s dng my thi cng Chi ph sn xut chung i tng tng hp chi ph sn xut cng ty c phn Vinaconex 6 l cc cng trnh, hng mc cng trnh hoc khi lng xy lp c th hon thnh bn giao. Khi tp hp chi ph, nhng chi ph lin quan trc tip n cng trnh, hng mc cng trnh no th c tnh trc tip cho cng trnh, hng mc cng trnh ; cn nhng chi ph khng hch ton trc tip c th c tp hp ri phn b cho cc cng trnh, hng mc cng trnh theo cc tiu thc thch hp. i tng tnh gi thnh cng ty c phn Vinaconex 6: do c im ca sn phm xy lp l thng l nhng cng trnh mang tnh cht n chic, gi tr ln, thi gian thi cng di, nn i tng tnh gi thnh l tng cng trnh, hng mc cng trnh, khi lng xy lp c th hon thnh bn giao. K tnh gi thnh ti cng ty l qu. Hin nay hu ht cc cng trnh cng ty ang thc hin c t chc thi cng theo hnh thc khon thng qua vic k kt hp ng giao khon ni b gia cng ty v cc i xy dng. Cng ty ( bn giao khon) khon ton b gi tr cng trnh cho bn nhn khon (mt hoc nhiu i xy dng). Cc i xy dng s t

23

Bo co kin tp


chc cung ng vt t, my mc, nhn cng, thi cng cng trnh. Khi cng trnh hon thnh bn giao th quyt ton ton b gi tr cng trnh nhn khon. Trong qu trnh thi cng, nh k cc i xy dng chuyn chng t v phng k ton. Cng vic hch ton s c tin hnh tp trung ti phng k ton. Mi nhn vin k ton vi cc cng trnh c th c phn cng s phi tp hp cc chng t lin quan, kim tra chng t v thc hin ghi s k ton.

M t c th v chi tit phn hnh k ton tng hp chi ph v tnh gi thnh

thng qua s liu ca mt cng trnh c th l cng trnh nh my Tokyo Byokane Vit Nam. y l mt cng trnh ln m cng ty c phn Vinaconex 6 i vo thi cng trong nm 2007. K ton chi ph nguyn vt liu trc tip - c im: + a s cc cng trnh c thc hin theo hnh thc giao khon gia cng ty v cc i xy dng nn i trng l ngi chu trch nhim cung ng ton b nguyn vt liu cho cng trnh c giao . + Nguyn vt liu mua v c chuyn thng ti a im thi cng s dng di s kim tra gim st v s lng, chng loi, cht lng,... ca b phn k thut ca cng ty. + Nguyn vt liu trc tip cho cc cng trnh m cng ty c phn Vinaconex 6 thc hin bao gm: Nguyn vt liu chnh: gch, , ct, si, xi-mng, st, thp, Nguyn vt liu ph: vi, sn, xng, du, khung, ko, ct, tre, g, + nh k, cc i xy dng tp hp ha n chng t lin quan n vic mua nguyn vt liu gi v phng k ton tin hnh hch ton. - Chng t s dng: Ha n mua hng thng thng Ha n gi tr gia tng Phiu nhp kho, phiu xut kho Giy ngh tm ng, phiu chi

24

Bo co kin tp


- Ti khon s dng: hch ton chi ph nguyn vt liu trc tip, cng ty s dng ti khon 621 Chi ph nguyn liu, vt liu trc tip (chi tit theo tng cng trnh, hng mc cng trnh, theo minh ha di y l ti khon 621 - Cng trnh nh my Tokyo Byokane Vit Nam). - Trnh t hch ton: K ton tp hp cc chng t lin quan (ch yu l ha n gi tr gia tng) t i xy dng gi ln ca cng trnh c giao v lp Chng t ghi s (vit tay). ng thi k ton cp nht ni dung cc chng t trn vo phn mm k ton thng qua Bng k chng t. BIU 01 HO N GI TR GIA TNG Lin 2:(Giao khch hng) Ngy 27 thng 3 nm 2008 Mu s 01GTKT- 3LL BP/2008B 0015040

n v bn hng: Cty TNHH Kim kh Hong Long a ch: L 27 Khu Lin C - M nh - T Lim HN in thoi: M s thu:0100702309-1 H tn ngi mua hng: Nguyn Xun Qunh Tn n v: Cng ty C phn Vinaconex 6 a ch: VP1-KT THNC-Hong o Thu-Cu Giy-HN Hnh thc thanh ton: TMCK M s thu: 0100105503

S TT A

Tn hng ha, dch v B Thp 8 Ha Pht

n v tnh C kg

S lng 1 6046

n gi 2 16476,1905

Thnh tin 3=1x2 99.615.048

25

Bo co kin tp


Cng tin hng: 99.615.048 Thu sut: 5 % Tin thu GTGT: 4.980.752 Tng cng tin thanh ton: 104.595.800 S tin vit bng ch: Mt trm linh bn triu nm trm chn lm ngn tm trm ng. Ngi mua hng (K, ghi r h, tn) Ngi bn hng (K, ghi r h, tn) Th trng n v (K, ng du, ghi rh,tn) BIU 02 n v:Cty cp Vinaconex 6 CHNG T GHI S Ngy 31 thng 03 nm 2008 S hiu Ti khon N C 621 3311 334 6278 6278 1331 3311 334 334 3311 S 151gs

Trch yu Nguyn Xun QunhHon ct ctr nh my Byokane Vit Nam -nt-nt-nt-ntCng

S tin 431.533.023 534.300.000 34.300.000 36.855.829 23.700.705 1.060.689.557

Ghi ch

Km theo 19 chng t gc Ngi lp (K, h tn)

K ton trng (K, h tn)

26

Bo co kin tp


Sau , phn mm k ton s t ng vo S Nht k chung, S ci ti khon 621, S chi tit ti khon 621 v cc s khc c lin quan. Cui qu, k ton tng hp chn bt ton kt chuyn c trong phn mm, s d N trn S ci v S chi tit ti khon 621 phn nh chi ph nguyn vt liu trc tip dng cho cng trnh s c t ng kt chuyn sang S ci v S chi tit ti khon 154 tnh gi thnh sn phm, khi lng xy lp hon thnh.

27

Bo co kin tpCNG TY CP VINACONEX 6

Cng ty cp Vinaconex 6BIU 03

S THEO DI CHI TIT CNG TRNH, HP NG621 Chi ph nguyn liu, vt liu trc tip Cng trnh nh my Tokyo Byokane Vit Nam Qu I nm 2008Chng t Ngy S CT T.k .ng Pht sinh n Pht sinh c S d N C

Din gii S d u

29/02/2008 29/02/2008 31/03/2008 31/03/2008 31/03/2008 31/03/2008

46gs 55gs 119gs 151gs 161gs KC621

Nguyn Xun Qunh--Hon Byokane Nguyn Xun Qunh--Hon Byokane Nguyn Xun Qunh--Hon Byokane Nguyn Xun Qunh--Hon Byokane Nguyn Xun Qunh--Hon Byokane ( Thiu H - Trch trc)

chng t CT: Nh my chng t CT: Nh my chng t CT: Nh my chng t CT: Nh my chng t CT: Nh my

3311 3311 3311 3311 3311 1541

16,228,18 2 561,912,04 6 535,680,71 4 431,533,02 3 1,359,210,07 5 2,904,564,04 0 2,904,564,04 2,904,564,0 0 40

16,228,182 578,140,228 1,113,820,942 1,545,353,965 2,904,564,040

-Kt chuyn c T.K 621 sang n T.K 1541 Tng cng

NGI LP BIU

K TON TRNG

GIM C

28



S CI TI KHON621 Chi ph nguyn liu, vt liu trc tip 6 thng u nm 2008Chng t Ngy S Din gii S d u08/01/200 8 18/01/200 8 31/01/200 8 05gs 10gs 36gs Trn nh Hng - CTo trn hi trng tng 2 VKT H 021/2007-Hon ct: CTo trn hi trng tng 2 VKT H 021/2007 Nguyn Phn Tun - i XD s 17 - Hon chi ph cng trnh nh CBCNV N 3,4,5,6 phn in nc Nguyn Quc Oanh - i XD s 10 - Chuyn NVL sang Cf Vt CT phn th nh 15 tng Trng nh 331 1 331 1 152 95.112.000 27.318.000 2.992.584.63 0 5.653.680.3 10 5.653.680.3 10 431.533.023 -81.421.775 329.135.701 6.468.823.30 0 42.704.965.4 95.112.000 122.430.000 5.653.680.31 0 5.653.680.3 10

T.K .

S pht sinh N C

S cui k N C

Cng thng 01/2008 Ly k t u nm n cui thng 01/2008 31/03/200 8 23/06/200 8 30/06/200 8 30/06/200 8 30/06/200 151gs 46DT 314gs 381gs KC62 Nguyn Xun Qunh - i XD 16 - Hon chng t cng trnh: Nh my Tokyo Byokane Vit Nam Cng ty - Gim DT v CF theo Q s 3002/Q-BGDT CT C/t n/c nh lm vic s 3 L Li - H Hu Nguyn Quc Oanh - i XD s 10 - Hon Ct CT khu nh 141 Tr.nh Nguyn Trng Sn- i XD s18 - Hon chi phi thi cng D/an H10 Kt chuyn c T.K 621 sang n T.K 1541 331 1 331 1 331 1 331 1 154

31.601.362.0 66 27.424.551.8 37 27.753.687.5 38 42.704.965.4 88

29

Bo co kin tp8 1

Cng ty cp Vinaconex 61 88 42.704.965. 488

Cng thng 06/2008 Ly k t u nm n cui thng 06/2008

6.716.537.2 26 78.725.880. 572

30

Bo co kin tp


K ton chi ph nhn cng trc tip - c im: + Chi ph nhn cng trc tip bao gm: Tin lng cn b cng nhn vin cc i xy dng (khng bao gm tin lng nhn vin qun l i, i trng). Tin lng, tin cng tr cho lao ng hp ng ngn hn hoc thu thi v (theo nhu cu ca tng cng trnh). + Mi i xy dng gm c cc t sn xut. Mi t t chc theo di chm cng cho tng lao ng trong t. Cui thng, i trng tp hp bng chm cng ca cc t cng vi hp ng giao khon gi ln phng k ton thc hin hch ton chi ph nhn cng trc tip. - Chng t s dng: Bng chm cng , Hp ng giao khon Bng thanh ton lng Phiu chi, Phiu thanh ton tm ng - Ti khon s dng: theo di v hch ton chi ph nhn cng trc tip cng ty s dng ti khon 622 Chi ph nhn cng trc tip (Chi tit theo tng cng trnh, hp ng, y c th l ti khon 622- Cng trnh nh my Tokyo Byokane Vit Nam). - Trnh t hch ton: K ton tp hp cc chng t v lao ng v tin lng ca cng trnh c giao, gm Hp ng giao khon v Bng chm cng (do t trng cc t sn xut ca i xy dng thi cng cng trnh theo di). K ton tin lng tnh ra tin lng phi tr cho cng nhn trc tip xy lp v lp Bng thanh ton lng. K ton tng hp lp Chng t ghi s v ng thi cp nht chng t vo phn mm k ton qua Bng k chng t. Phn mm k ton s t ng ghi vo S ci, S chi tit cc ti khon 334 v 3311. Cui qu, k ton tng hp la chn bt ton kt chuyn t ng s pht sinh t S ci, S chi tit ti khon 334 sang S ci, S chi tit ti khon 622 v t

31

Bo co kin tp


S ci, S chi tit ti khon 622, chi ph nhn cng trc tip c kt chuyn sang S ci, S chi tit ti khon 154 tnh gi thnh.BIU 05CNG TY CP VINACONEX 6

BNG K CHNG T Thng 03/2008Ngy 31/03/20 08 S 151g s t ctr Nh my Tokyo Byokane Vit Nam Din gii Nguyn Xun Qunh-Hon chng S tin 534,300,0 00 T.K n 334 T.K c 3311

NGI LP BIU

K TON TRNG

GIM C

32



S THEO DI CHI TIT CNG TRNH, HP NG622 Chi ph nhn cng trc tip Cng trnh nh my Tokyo Byokane Vit Nam Qu I nm 2008Chng t Ngy S CT T.k Din gii S d u31/03/200 8 31/03/200 8 KC334 KC622 -Kt chuyn c T.K 334 sang n T.K 622 -Kt chuyn c T.K 622 sang n T.K 1541 334 154 1 985,337,6 75 985,337,67 5 985,337,675 985,337,67 5 985,337,675

.

Pht sinh n

Pht sinh c N

S d C

Tng cng

NGI LP BIU

K TON TRNG

GIM C

33

Bo co kin tp


CNG TY CP VINACONEX 6

BIU 07

S CI TI KHON622 Chi ph nhn cng trc tip 6 thng u nm 2008Chng t Ngy31/01/200 8

S

Din gii S d u

T.K .n g

S pht sinh N C N

S cui k C

30gs

Gim chi ph lng CT: Bo gia nh v x hi 3311

-43.572.950 -43.572.950 -43.572.950

43.572.950 43.572.950

Cng thng 01/2008 Ly k t u nm n cui thng 01/200831/03/200 8 31/03/200 8 KC33 4 KC62 2 Kt chuyn c T.K 334 sang n T.K 622 Kt chuyn c T.K 622 sang n T.K 1541 334 1541

9.102.318.406 9.058.745.456 9.102.318.40 6 9.058.745.45 6 15.172.056.72 0 15.172.056.7 20 24.230.802.1 76 9.058.745.45 6

9.058.745.45 6

Cng thng 03/2008 Ly k t u nm n cui thng 03/200830/06/200 8 30/06/200 8 KC33 4 KC62 2 Kt chuyn c T.K 334 sang n T.K 622 Kt chuyn c T.K 622 sang n T.K 1541 334 1541

15.172.056.7 20 15.172.056.72 0 15.172.056.7 20


NGI LP BIU

K TON TRNG

GIM C

34

Bo co kin tp


35

Bo co kin tp


K ton chi ph s dng my thi cng - c im: + Nguyn tc qun l v s dng my thi cng ti cng ty c phn Vinaconex 6 l cng ty qun l my thi cng v giao cho cc i xy dng theo Hp ng cho thu ni b. + Chi ph s dng my thi cng cng ty bao gm cc khon: Chi ph nguyn nhin liu vn hnh my thi cng: xng, du, kh nn, Chi ph khc lin quan ti vic s dng my thi cng: chi ph khu hao ti sn c nh, chi ph cng c dng c, chi ph sa cha thng xuyn, chi ph thu ngoi, chi ph tho lp, vn chuyn, - Chng t s dng: Ha n gi tr gia tng Bng tnh v phn b khu hao ti sn c nh Bng phn b chi ph cng c dng c Hp ng cho thu ni b Bng ngh thanh ton tin thu thit b thi cng - Ti khon s dng: tp hp v phn b chi ph my thi cng phc v trc tip cho hot ng xy lp, cng ty s dng ti khon 623 Chi ph my (chi tit cho tng cng trnh, hp ng; theo minh ha y l ti khon 623- Cng trnh nh my Tokyo Byokane Vit Nam). - Trnh t hch ton: Quy trnh hch ton chi ph nguyn vt liu s dng cho my thi cng tng t nh hch ton chi ph nguyn vt liu trc tip. K ton ti sn c nh lp cc Bng phn b cng c dng c v Bng phn b khu hao my mc thit b cho cng trnh (xem phn trnh by phn hnh k ton ti sn c nh) tnh chi ph cng c dng c v chi ph khu hao cho my thi cng.

36

Bo co kin tp


K ton tng hp lp Chng t ghi s (vit tay) v Bng k chng t ( cp nht chng t vo phn mm k ton). Chng trnh s t ng ghi vo Nht k chung, S ci, S chi tit ti khon 623 v cc s khc c lin quan. Cui k, k ton tng hp chn bt ton kt chuyn t s pht sinh trn S ci, S chi tit ti khon 623 sang S ci, S chi tit ti khon 154 tnh gi thnh.CNG TY CP VINACONEX 6 BIU 08

S THEO DI CHI TIT CNG TRNH, HP NG623 Chi ph my Cng trnh nh my Tokyo Byokane Vit Nam Qu I nm 2008Chng t Ngy S CT T.k . Pht sinh N87,101,50 0 87,101,5 87,101,5 00 00 87,101,5 00

Pht sinh C N

Din gii S d u

S d C

19/03/200 8 31/03/200 8

70gs KC623

Cng ty--Hch ton KHTSC & CCDC Qu I/2008 -Kt chuyn c T.K 623 sang n T.K 1541

3311 1541

87,101,50 0

Tng cng

NGI LP BIU

K TON TRNG

GIM C

37



S CI TI KHON623 Chi ph my 6 thng u nm 2008Chng t Ngy31/01/200 8 31/01/200 8

S22gs 27gs

Din gii S d uNguyn Tin Knh - i XD s 25 - Hon ct CT: Nh my ng si thu tinh K ton - iu chnh li bt ton 570gs phn b CCDC do k ton vo nhm m cng trnh.

T.K . ng3311 3311

S pht sinh N30.454.541 -1.561.000 28.893.541 28.893.541

S cui k N30.454.541 28.893.541 28.893.541

C

C

Cng thng 01/2008 Ly k t u nm n cui thng 01/200829/02/200 8 42gs Nguyn Xun Qunh-i XD16-Hon ng CT: Trm bm,b x KCN BTL 3311

37.750.000 66.643.541 66.643.541 1.155.106.8 64 75.550.000 1.297.300.4 05 1.297.300. 405

66.643.541 66.643.541 1.221.750.40 5 1.297.300.40 5

Cng thng 02/2008 Ly k t u nm n cui thng 02/200819/03/200 8 31/03/200 8 31/03/200 8 70gs 88gs KC623 Cng ty - Hch ton KHTSC & CCDC Qu I/2008 Trn Cng Honh-Hon ng CT: Tng chn p vi nm Cm Ph Kt chuyn c T.K 623 sang n T.K 1541 3311 3311 1541

Cng thng 03/2008 Ly k t u nm n cui thng 03/200820/06/200 8 20/06/200 8 30/06/200 8 289dg s 289gs KC623 K ton HT - Phn b CCDC & TSC cc cng trnh Qu II/2008 K ton HT - Phn b CCDC & TSC cc cng trnh Qu II/2008 Kt chuyn c T.K 623 sang n T.K 1541 3311 3311 1541

1.297.300. 405 1.297.300. 405 70.000.000 2.166.380.2 24 2.236.380.

70.000.000 2.236.380.22 4 2.236.380.2 24 2.236.380.

Cng thng 06/2008

38

Bo co kin tp

Cng ty cp Vinaconex 6224 3.533.680. 629 224

Ly k t u nm n cui thng 06/2008

NGI LP BIU

K TON TRNG

GIM C

39

Bo co kin tp


K ton chi ph sn xut chung - c im: Chi ph sn xut chung ti cng ty ch bao gm cc khon chi ph sau: + Chi ph tin lng nhn vin qun l i xy dng + Chi ph cng c dng c ti cng trng : lu, ln, tri, + Chi ph bng tin khc: chi ph dch v mua ngoi ( in, nc, in thoi, ...), chi ph bng tin khc (tip khch, ) Chi ph khu hao ti sn c nh cho sn xut c hch ton ht vo chi ph s dng my thi cng, khng nm trong chi ph sn xut chung. - Chng t s dng: Ha n mua hng ha, dch v Phiu chi, Phiu thanh ton tm ng Bng phn b chi ph khu hao ti sn c nh Bng phn b chi ph cng c dng c - Ti khon s dng: + theo di v hch ton chi ph sn xut chung cng ty s dng ti khon 627 Chi ph sn xut chung (chi tit theo cng trnh, hp ng). + Ti khon 627 c 6 ti khon cp 2 l 6271, 6272, 6273, 6274, 6277, 6278 nhng cng ty c phn Vinaconex 6 ch s dng tiu khon 6278 Chi ph bng tin khc hch ton tt c cc loi chi ph sn xut chung. - Trnh t hch ton: i vi cc cng c dng c c gi tr ln nh: gin gio, cp pha, ln tri, k ton ti sn c nh phn b nhiu ln vo chi ph sn xut chung cho cc cng trnh bng cch lp Bng phn b cng c dng c. K ton tp hp ha n chng t do cc i gi v v lp Chng t ghi s ng thi nhp Bng k chng t vo my. Phn mm k ton s t ng ghi vo Nht k chung, S ci, S chi tit ti khon 627 v cc s khc c lin quan. - Minh ha: s chi tit c minh ha l s chi tit ti khon 6278 do cng ty ch s dng ti khon cp 2- 6278 hch ton chi ph sn xut chung.

40



S THEO DI CHI TIT CNG TRNH, HP NG6278 Chi ph bng tin khc Cng trnh nh my Tokyo Byokane Vit Nam Qu I nm 2008Chng t Ngy29/02/200 8 29/02/200 8 21/03/200 8 27/03/200 8 31/03/200 8 KC627 8

S CT

Din gii S d u

T.k .

Pht sinh n

Pht sinh c N

S d C

46gs 55gs 79gs 03gp

Nguyn Xun Qunh--Hon ct CT: Nh my Byokane Nguyn Xun Qunh--Hon ct CT: Nh my Byokane KTHT--Phn b 50% gi tr cn li ca CCDC cc ctr Nguyn Xun Qunh--Tr tin vt t CT: NM Byokane cho Cty TNHH Ph Thnh -Kt chuyn c T.K 6278 sang n T.K 1541

3311 3311 1422 3311 ... 1541

3,786,398 20,057,643 3,476,190 5,500 ... 169,098,0 169,098,0 60 60 169,098, 060

3,786,398 23,844,041 27,320,231 27,325,731 ...

Tng cng

NGI LP BIU

K TON TRNG

GIM C

41



S CI TI KHON627 Chi ph sn xut chung 6 thng u nm 2008Chng t Ngy03/01/200 8 03/01/200 8 31/01/200 8

Din gii S d u

S01ht 03C 98ht Nguyn Phn Tun tr tin vt t cho ct: Tuyn ng D1600 Thanh - Ban VT TB CG - Thanh ton tin mua my khoan Hong Duy Hi -Tr tin vt t cho ct: Gi thu 2 Trg H No1

T.K . ng3311 1111 3311

S pht sinh N22.000 2.896.000 11.000 555.878.03 5 555.878.03 5

S cui k N22.000 2.918.000 555.878.035 555.878.03 5

C

C

Cng thng 01/2008 Ly k t u nm n cui thng 01/2008 31/03/200 8 31/03/200 8 31/03/200 8 31/03/200 8 151gs 151gs 99gs KC627 8 Nguyn Xun Qunh - i XD 16 - Hon chng t cng trnh: Nh my Byokane Vit Nam Nguyn Xun Qunh - i XD 16 - Hon chng t cng trnh: Nh my Byokane Vit Nam Nguyn Tin Knh Thu li tin vay ct Nh KCN BTLong n2 Kt chuyn c T.K 6278 sang n T.K 1541 3311 334 3311 1541

36.855.829 34.300.000 15.584.635 4.013.227.5 41 4.087.239. 785

3.455.066.8 24 3.489.366.8 24 4.013.227.5 41


4.087.239.7 85 4.087.239.7 85

42

Bo co kin tp


02/06/200 8 30/06/200 8 30/06/200 8

498C 372gs KC627 8

Thanh - Ban vt t thit b c gii - Sa cha ln my xc Trn Vn Khnh - Hon ng chi ph CT: NM cho thu 21 Kt chuyn c T.K 6278 sang n T.K 1541

1111 3311 1541

34.940.000 36.167.804 6.078.010.5 44 6.208.040. 038

3.821.146.4 77 6.078.010.5 44


71.107.804 10.295.279. 823

43

Bo co kin tp


K ton tng hp chi ph sn xut v tnh gi thnh

- c im: K ton tng hp tp hp cc loi chi ph cho tng cng trnh, hng mc cng trnh theo khon mc, bao gm: Chi ph nguyn vt liu trc tip Chi ph nhn cng trc tip Chi ph s dng my thi cng Chi ph sn xut chung Cui qu, k ton tng hp tin hnh nh gi chi ph sn phm d dang v tnh gi thnh cho tng cng trnh, hng mc cng trnh, khi lng xy lp c th hon thnh. - Ti khon s dng: tng hp chi ph sn xut v tnh gi thnh sn phm xy lp, cng ty s dng ti khon 154 Chi ph sn xut, kinh doanh d dang (chi tit theo hp ng, cng trnh); c th l s dng tiu khon 1541 Chi ph sn xut, kinh doanh d dang. Theo minh ha l ti khon 1541- Cng trnh nh my Tokyo Byokane Vit Nam. - Trnh t hch ton: Cui qu, k ton tng hp la chn bt ton kt chuyn t s lu k pht sinh bn N trn S ci, S chi tit cc ti khon 621, 622, 623, 627 sang S ci, S chi tit ti khon 154 tnh gi thnh khi lng xy lp hon thnh. Phn mm k ton s t ng ghi cc bt ton kt chuyn trn vo Nht k chung, S ci, S chi tit cc ti khon lin quan. - Minh ha:

44



S THEO DI CHI TIT CNG TRNH, HP NG1541 Chi ph sn xut, kinh doanh d dang Cng trnh nh my Tokyo Byokane Vit Nam Qu I nm 2008Chng t Ngy S CT T.k . Pht sinh n Pht sinh c N2,904,564,04 0 3,889,901,71 5 3,977,003,21 5 4,146,101,27 5 4,146,101,2 4,146,101, 275 75 4,146,101, 275

Din gii S d u

S d C

31/03/2008 31/03/2008 31/03/2008 31/03/2008 31/03/2008

KC621 KC622 KC623 KC627 8 112gs

-Kt chuyn c T.K 621 sang n T.K 1541 -Kt chuyn c T.K 622 sang n T.K 1541 -Kt chuyn c T.K 623 sang n T.K 1541 -Kt chuyn c T.K 6278 sang n T.K 1541 KTon--Kt chuyn gi thnh cc cng trnh qu I/2008

621 622 623 6278 632

2,904,564,0 40 985,337,675 87,101,500 169,098,060

Tng cng

NGI LP BIU

K TON TRNG

GIM C

45

Bo co kin tp



BIU 13

S CI TI KHON154 Chi ph sn xut, kinh doanh d dang 6 thng u nm 2008Chng t Ngy03/01/200 8 31/01/200 8

Din gii S d u

SQuch Th Mai Th qu-chi tin n b gp mt bng DA i Li CtyCP Kim nh v KT XD H Ni-Hon chi ph gim st thi cng DA H10 - Thanh Xun HN

TK .

S pht sinh N C

S cui k N68.421.030.2 06 68.425.030.20 6 68.764.134.02 5 68.764.134.0 25 68.765.283.28 6 107.690.916.6 13 116.749.662.0 69 118.046.962.4 74 122.060.190.0 15 56.693.144.97 2 56.693.144.9 72

C

11C 19gs

111 1 331 1

4.000.000 177.272.727 343.103.819 343.103.819

Cng thng 01/2008 Ly k t u nm n cui thng 01/200804/03/200 8 31/03/200 8 31/03/200 8 31/03/200 8 31/03/200 8 31/03/200 8 229C KC621 KC622 KC623 KC627 8 112gs Ph Vn Tin-Phng TCHC-Thanh ton tin nc sch DA H10 Kt chuyn c T.K 621 sang n T.K 1541 Kt chuyn c T.K 622 sang n T.K 1541 Kt chuyn c T.K 623 sang n T.K 1541 Kt chuyn c T.K 6278 sang n T.K 1541 KTon - Kt chuyn gi thnh cc cng trnh qu I/2008 111 1 621 622 623 627 8 632

1.149.261 36.020.915.08 4 9.058.745.456 1.297.300.405 4.013.227.541 65.367.045.0 43 65.367.045. 043


53.639.159.8 09 65.367.045.0 43

46

Bo co kin tp30/06/200 8 30/06/200 8 30/06/200 8 30/06/200 8 30/06/200 8 30/06/200 8

Cng ty cp Vinaconex 642.704.965.48 8 15.172.056.72 0 2.236.380.224 6.078.010.544 1.100.000 82.241.858.8 20 82.242.958. 820 118.307.985.0 11 133.480.041.7 31 135.716.421.9 55 141.794.432.4 99 141.793.332.4 99 59.551.473.67 9 59.551.473.6 79 59.551.473.6 79

KC621 KC622 KC623 KC627 8 328gs 333gs

Kt chuyn c T.K 621 sang n T.K 1541 Kt chuyn c T.K 622 sang n T.K 1541 Kt chuyn c T.K 623 sang n T.K 1541 Kt chuyn c T.K 6278 sang n T.K 1541 K ton-/c li ph chuyn tin hch ton nhm DA i Li K ton - Kt chuyn gi thnh cc cng trnh qu II/2008.

621 622 623 627 8 154 2 632


66.191.412.9 76 138.783.704. 836

47

Bo co kin tp


2.3.2. Phn hnh k ton ti sn c nh c im

- Cng ty c phn Vinaconex 6 l n v hot ng ch yu trong lnh vc xy lp nn thng xuyn phi mua sm my mc, thit b, phng tin vn ti, phc v cho thi cng. S lng ti sn c nh ca cng ty rt ln, tnh hnh bin ng tng gim ti sn c nh phc tp v din ra kh thng xuyn. Do phn hnh k ton ti sn c nh cng l mt trong nhng phn hnh ch yu ca cng tc k ton ti cng ty. - Ti sn c nh c ghi nhn theo gi gc. Trong qu trnh s dng, ti sn c nh c ghi nhn theo nguyn gi, hao mn ly k v gi tr cn li. - Khu hao c trch theo phng php ng thng. Thi gian khu hao c c tnh nh sau: + Nh ca, vt kin trc 05 25 nm + My mc, thit b 06 10 nm + Phng tin vn ti 06 10 nm + Thit b vn phng 03 10 nm + Thng hiu Vinaconex 03 nm Chng t s dng Bin bn giao nhn ti sn c nh Bin bn thanh l ti sn c nh Bin bn bn giao ti sn c nh sa cha ln hon thnh Bin bn kim k ti sn c nh Bng phn b khu hao ti sn c nh Ti khon s dng Ti khon 211 Ti sn c nh hu hnh Ti khon 212 Ti sn c nh thu ti chnh Ti khon 213 Ti sn c nh v hnh Ti khon 214 Hao mn ti sn c nh

48

Bo co kin tp S hch ton S 06 Chng t gc lin quan ti TSC


Th TSC

S ng k chng t ghi s

CHNG T GHI S

S CI TK 211,212,213,214 Bng tng hp chi tit cc TK 211,212,213,214

Bng cn i s pht sinh BO CO TI CHNH & BO CO K TON KHC

Ghi ch: Ghi hng ngy Ghi cui thng i chiu, kim tra

49

Bo co kin tp


K ton ti sn c nh tp hp cc chng t lin quan n ti sn c nh (bin bn giao nhn, thanh l ti sn c nh, ) lp Chng t ghi s ng thi cp nht chng t vo my vi tnh. Phn mm k ton s t ng ghi vo Nht k chung, S ci ti khon 211, 213 (Khng c s chi tit cc ti khon 211,213) v cc s khc c lin quan. Cui qu, k ton ti sn c nh tnh v phn b khu hao ti sn c nh bng cch lp Bng phn b khu hao ti sn c nh ton cng ty v Bng phn b khu hao my mc, thit b cho cng trnh. Sau cp nht chng t vo my, phn mm k ton s t ng ghi vo S ci ti khon 214 v cc s khc c lin quan. Minh ha

50



BNG PHN B KHU HAO TI SN C NH CHO CC CNG TRNHQu IV nm 2007

Ngy chng t

Ti S cT Din gii S tin khon n

Ti khon c

M hp ng n Tn hp ng n

KHTSC v phn b CCDC qu 31/12/2007 570gs 4/2007 KHTSC v phn b CCDC qu 31/12/2007 570gs 4/2007 . . . KHTSC v phn b CCDC qu 12473520 7075125 . 7362905 750332 790000 834000 . 170347000 1561000 51 3311 3311 . 3311 3311 623 623 . 6424 623 2141 2141 . 2141 2141 2141 2141 . 2141 2141 42214b

Cu chui dn sinh s 9 ng Lng D/ n Xi mng Yn Bnh -

42327a Khnh . . Phn th nh 15t Trng 42170 42234b 42327a nh Nh CN n nguyn 2 KCN B.T.L D/ n Xi mng Yn Bnh Khnh

31/12/2007 570gs 4/2007 KHTSC v phn b CCDC qu 31/12/2007 570gs 4/2007 KHTSC v phn b CCDC qu 31/12/2007 570gs 4/2007 KHTSC v phn b CCDC qu 31/12/2007 570gs 4/2007 . . . KHTSC v phn b CCDC qu

42228B Phn thn nh Ct3- Vimeco . . 42000 42352b VINACONEX 6 Cc trm bm khu CN Bc TL

31/12/2007 570gs 4/2007 31/12/2007 570gs KHTSC v phn b CCDC qu

Bo co kin tp


4/2007NGI LP BIU CNG TY CP VINACONEX 6 K TON TRNG GIM C BIU 15

S CI TI KHON211 Ti sn c nh hu hnh Nm 2007Chng t Ngy S T.K . S pht sinh N C S cui k N24,487,553,4 1111 3388 10,200,000 197,142,857 207,342,85 7 207,342,85 7 3388 3311 1542 2141 486,795,23 8 694,138,09 5 476,700,000 10,095,238 294,932,1 43 240,250,6 63 535,182, 806 535,182, 806 25,171,596,27 8 25,181,691,51 6 24,886,759,37 3 24,646,508,71 0 24,646,508,7 10 21 24,497,753,42 1 24,694,896,27 8 24,694,896,2 78

Din gii S d u

C

08/01/200 7 18/01/200 7

0032 C 07nt

H Quang Phc Phng u t - TT tin mua my vi tnh Cng ty - Tr tin mua t bn ti - Cty Xun Kin

Cng thng 01/2007 Ly k t u nm n cui thng 01/200705/02/200 7 28/02/200 7 28/02/200 7 28/02/200 7 46ht 33gs 51gs b 51gs b Cng ty - Tr tin mua my vn thng lng-Cty khai thc m Ho Pht Ng Duy Oanh - ct: Phn thn Thp M nh - H/ng:chng t chi ph ,VAT Cty - K/c GTCL nh H10 sang cph D n u t H10 phn CTCP Vinaconex6 Cty - K/c GTCL nh H10 sang cph D n u t H10 phn CTCP Vinaconex6


52

Bo co kin tp Ly k t u nm n cui thng 11/200703/12/200 7 19/12/200 7 960C 1017 C

Cng ty cp Vinaconex 61,253,811, 686 1111 1111 15,045,454 19,523,810 34,569,264 1,288,380, 950 1,288,380, 950 535,182, 806 535,182, 806 25,240,751,5 65

535,182, 806

Ph Vn Tin - Phng TCHC - Tton tin mua, lp t iu ho phng PG Thanh - Ban Vt TBCG - Tton tin mua 01 my m cc Mikasa MT55

25,221,227,75 5 25,240,751,56 5 25,240,751,5 65

Cng thng 12/2007 Ly k t u nm n cui thng 12/2007 Cng pht sinh trong k


BIU 16

S CI TI KHON214 Hao mn ti sn c nh Nm 2007Chng t Ngy S T.K . S pht sinh N C S cui k N24,487,553, 1111 3388 10,200,000 197,142,857 207,342,85 7 207,342,85 7 3388 3311 476,700,000 10,095,238 25,171,596,2 78 25,181,691,5 16 421 24,497,753,4 21 24,694,896,2 78 24,694,896, 278

Din gii S d u

C

08/01/200 7 18/01/200 7

0032 C 07nt

H Quang Phc - Phng u t - TT tin mua my vi tnh Cng ty - Tr tin mua t bn ti - Cty Xun Kin

Cng thng 01/2007 Ly k t u nm n cui thng 01/200705/02/200 7 28/02/200 7 46ht 33gs Cng ty - Tr tin mua my vn thng lng-Cty khai thc m Ho Pht Ng Duy Oanh - ct: Phn thn Thp M nh - H/ng:chng t chi ph ,VAT

53

Bo co kin tp28/02/200 7 28/02/200 7 51gs b 51gs b Cty - K/c GTCL nh H10 sang cph D n u t H10 phn CTCP Vinaconex6 Cty - K/c GTCL nh H10 sang cph D n u t H10 phn CTCP Vinaconex6

Cng ty cp Vinaconex 6294,932,1 43 240,250,6 486,795,23 8 694,138,09 5 63 535,182, 806 535,182, 806 24,886,759,3 73 24,646,508,7 10 24,646,508, 710

1542 2141

Cng thng 02/2007 Ly k t u nm n cui thng 02/2007 Ly k t u nm n cui thng 11/200703/12/200 7 19/12/200 7 960C 1017 C Ph Vn Tin - Phng TCHC - Tton tin mua, lp t iu ho phng PG Thanh - Ban Vt TBCG - Tton tin mua 01 my m cc Mikasa MT55 1111 1111

1,253,811, 686 15,045,454 19,523,810 34,569,264 1,288,380, 950 1,288,380, 950

535,182, 806

25,221,227,7 55 25,240,751,5 65 25,240,751, 565 535,182, 806 535,182, 806 25,240,751, 565

Cng thng 12/2007 Ly k t u nm n cui thng 12/2007 Cng pht sinh trong k

54

Bo co kin tp


PHN 3: NH GI THC TRNG CNG TC K TON TI CNG TY C PHN VINACONEX 63.1. Nhng u im nh gi chung Trong nhng nm va qua, cng ty c phn Vinaconex 6 lun l mt trong cc n v dn u ca Tng cng ty VINACONEX v hiu qu sn xut kinh doanh. ng gp cho thnh tch mt phn khng nh l nh cng tc k ton c t chc v thc hin hiu qu, kp thi, cung cp y thng tin v cng ty v tnh hnh thc hin cc cng trnh, hp ng xy dng, l c s cho cc quyt nh qun l kp thi ca Ban gim c. Phng k ton ti chnh l mt b phn ng gp tch cc vo s pht trin chung ca cng ty. Cng ty c phn Vinaconex 6 p dng ng cc ch , chnh sch k ton Ch k ton hin hnh, tun th cc quy nh ca quyt nh s 15/QBTC ca B trng B ti chnh. V t chc b my k ton B my k ton c t chc theo hnh thc k ton tp trung ti phng k ton ti chnh l ph hp vi c im sn xut kinh doanh ca cng ty. Phng k ton ti chnh c 10 cn b cng nhn vin c phn cng cng vic mt cch hp l di s ch o ca k ton trng lun hon thnh tt nhim v ca mi ngi, m bo cho cng tc k ton c thc hin hiu qu. Vic s dng phn mm k ton chuyn ngnh xy dng CicAccount gim bt khi lng cng tc k ton, hn ch sai st v mt s liu do tng thm tin cy cho cc bo co k ton c lp. V h thng chng t k ton H thng chng t k ton c s dng ti cng ty tun theo ng cc quy nh trong ch v danh mc, quy trnh lp v lun chuyn chng t. Cc chng t c lp kp thi v theo ng nghip v kinh t pht sinh. Cc chng t do i xy dng gi v c tp hp y theo cng trnh tin hnh ghi chp

55

Bo co kin tp


k ton. Cc chng t c lun chuyn theo ng trnh t, c bo qun, lu gi theo ng yu cu v bo qun lu tr chng t ca Nh nc. V h thng ti khon k ton H thng ti khon k ton c s dng ti cng ty tun theo danh mc ti khon k ton doanh nghip ca quyt nh s 15/Q BTC ca B trng B ti chnh ngy 20/03/2006. Ngoi ra cng ty c lp thm cc ti khon cp 2 s dng cho ph hp hn vi c im sn xut kinh doanh. V h thng s k ton Cng ty s dng ng thi c 2 hnh thc s Nht k chung v Chng t ghi s. Cc Chng t ghi s c lp phn nh y ni dung kinh t ca cc chng t km theo. Vic ghi chp vo s Nht k chung v S ci, S chi tit cc ti khon c thc hin t ng nh phn mm k ton cng ty ang s dng, do gim thiu c cc sai st c th xy ra khi chuyn s liu. V h thng bo co k ton Cc bo co ti chnh ca cng ty c lp hng qu v cng b trc cng chng vi chnh xc cao. Cng ty cng k hp ng kim ton hng nm vi cng ty TNHH dch v t vn ti chnh k ton v kim ton AASC, iu ny tng thm tin cy cho cc bo co ti chnh ca cng ty. Ngoi ra phng k ton cng lp thm cc bo co qun tr theo yu cu ca ban gim c phc v cho cng tc qun l. V vic hch ton k ton Cc phn hnh k ton c phn cng trch nhim r rng cho tng k

ton vin v c thc hin hiu qu. Vic tng hp chng t k ton v ghi chp vo s sch cng nh nhp s liu vo phn mm k ton c thc hin kp thi v c chnh xc cao. Cng ty thay i k tnh gi thnh t nm sang qu. iu ny gip gim bt khi lng cng tc k ton vo cui nm; ng thi m bo cho cng tc quyt ton chi ph, nghim thu thanh ton khi lng xy lp hon thnh vi bn ch u t v cung cp thng tin cho qun l cng nh cc c ng, nh u t, cng chng, mt cch kp thi.56

Bo co kin tp


3.2. Nhng tn ti V hnh thc s k ton Hin nay, cng ty c phn Vinaconex 6 ang s dng ng thi c 2 hnh thc s Nht k chung v Chng t ghi s. iu ny khng ph hp vi quy nh trong quyt nh 15/Q-BTC l mi doanh nghip phi cn c vo c im sn xut kinh doanh, yu cu qun l, trnh nghip v ca cn b k ton la chn mt hnh thc s k ton ph hp v mi doanh nghip ch c mt h thng s k ton cho mt k k ton nm. Theo kin ca c nhn em, cng ty nn b s Nht k chung (lu nay ch dng theo di cc nghip v thanh ton lin quan n tin l ch yu ) v ch s dng hnh thc Chng t ghi s. V vic tp hp v lun chuyn chng t Hin nay, chng t t cc i xy dng gi v phng k ton ca cng ty thng chm hn nhiu k t thi im cc ha n chng t c lp (v d ha n gi tr gia tng do i xy dng mua nguyn vt liu), nht l i vi cc cng trnh xa H Ni c khi hng thng mi c ha n gi v. iu ny lm cho vic ghi chp vo s k ton cc chng t ban u khng kp thi, nh hng ti vic tp hp chi ph v tnh gi thnh sn phm khng nhanh chng v b dn c vo cui k. khc phc tnh trng trn, cng ty nn quy nh cho cc i xy dng thi hn gi chng t v phng k ton mt cch c th cn c vo a im thi cng ca i. V vic qun l chi ph nguyn vt liu Do a s cc cng trnh, hp ng ca cng ty c thc hin theo hnh thc giao khon ni b cho cc i xy dng nn cc i t cung ng vt t, nhn cng, . Nguyn vt liu mua v khng nhp kho m c chuyn thng ra a im thi cng, ti chn cng trnh. iu ny c th dn ti tht thot nguyn vt liu m khng th kim sot c, gy kh khn cho cng tc qun l chi ph nguyn vt liu.

57

Bo co kin tp


KT LUNQu trnh kin tp ti cng ty c phn Vinaconex 6 gip em hiu su hn v nhng kin thc chuyn ngnh k ton hc trn ging ng v c c nhng hiu bit thc t v cng tc k ton ti cng ty, phc v thit thc cho cng vic sau ny. Cng tc k ton ti cng ty c phn Vinaconex 6 c t chc hiu qu, cng ty tun th ng cc quy nh trong ch k ton hin hnh, gp phn khng nh vo s pht trin ca cng ty, tng cng hiu qu hot ng sn xut kinh doanh. Di s hng dn tn tnh ca c gio Th.s Nguyn Th Thu Lin v c phng k ton to iu kin gip , cng thm s ch bo ca cc k ton vin trong phng, em hon thnh Bo co kin tp v thc trng cng tc k ton ca cng ty c phn Vinaconex 6. Tuy nhin do kin thc ca bn thn c hn nn chc chn Bo co kin tp s khng th trnh khi nhng sai st. Em rt mong nhn c nhng kin qu bu ca thy c v cc bn.

58

Bo co kin tp


TI LIU THAM KHO1. Gio trnh K ton ti chnh trong cc doanh nghip NXB i hc Kinh t quc dn 2006. 2. Ch K ton doanh nghip NXB Ti chnh 2006. 3. Quyt nh 15/2006/Q BTC ca B ti chnh. 4. Bn co bch Cng ty c phn Vinaconex 6 Cng ty c phn chng khon H Ni HSSC 2007. 5. Website: http://www.vinaconex6.vn

59

Bo co kin tp


XC NHN CA CNG TY C PHN VINACONEX 6................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. .................................................................................................................................................

60

Documents

Bao Cao Kien Tap Vinaconex 6(Hoan Chinh)