công tác tổ chức hạch toán kế toán tại công ty tnhh duy tân

Bỏo cỏo thc tp tt nghip Cụng ty TNHH Duy Tõn hng cho CT i Phỏt11118.000.00011/121711/12Mua qut cha tr tin15640.000.0001334.000.00014/121714/12Vay ngn hn NH tr tin NCC311165.000.00013/121813/12Mua hng cụng ty Rng ụng cha tr tin156125.000.00013312.400.000.................Cng phỏt sinh895.507.071658.857.036S d cui nm52.296.958Ngi lpK toỏn trngGiỏm c(Ký, h tờn)(Ký, h tờn)(Ký, h tờn) 2.5. K TON HNG TN KHO...........................................................................................................50 2.5.1 Chng t s dng v ti khon s dng.....................................................50 2.5.1.1 Chng t s dng....................................................................................51 2.5.1.2 Ti khon s dng...................................................................................51 2.5.2 Túm tt s hch toỏn v mt s nghip v kinh t phỏt sinh.................51 2.5.2.1 Túm tt s hch toỏn:.........................................................................51 2.5.2.2 mt s nghip v kinh t phỏt sinh:.........................................................52 2.5.4 S k toỏn s dng:....................................................................................53 Ngy thỏng ghi sChng t ghi sDin giiTK i ngS tinS hiuNgy thỏngNCúS d u nm753.504.896......Mua xi mng33155.000.000.....Cng phỏt sinh629.786.540630.937.281S d cui nm752.354.155Ngi lpK toỏn trngGiỏm c(Ký, h tờn)(Ký, h tờn)(Ký, h tờn).........................................56 2.6. K toỏn ti sn c nh ................................................................................57 2.6.1.Chng t s dng v Ti khon s dng....................................................57 2.6.1.1. Chng t s dng...................................................................................57 2.6.1.2 Ti khon s dng...................................................................................57 2.6.2.1 S hch toỏn mt s nghip v kinh t phỏt sinh ca TSC.............58 GVHD: Th Hnh Lp: CDKT13ATH Trang: 11 Bỏo cỏo thc tp tt nghip Cụng ty TNHH Duy Tõn 2.6.2.2 Mt s nghip v kinh t phỏt sinh..........................................................58 Trong nm doanh nghip khụng phỏt sinh nghip v kinh t.............................59 2.7. CHI PHI SN XUT KINH DOANH D DANG .................................62 2.7.1.Chng t s dng.......................................................................................62 2.7.2.Ti khon s dng v din gii quy trỡnh k toỏn.......................................62 2.7.2.1.Ti khon s dng...................................................................................62 2.7.3.Nghip v kinh t phỏt sinh v ghi s k toỏn............................................62 2.7.3.1.Nghip v kinh t phỏt sinh.....................................................................62 2.8K TON LNG V CC KHON TRCH THEO LNG................67 2.8.1. Cỏch tớnh lng theo thi gian..................................................................67 2.8.2 Cỏc khon trớch theo lng ( BHXH, BHYT,KPC, Bo him tht nghip) .............................................................................................................................67 2.8.2.1 Bo him xó hi.......................................................................................67 2.8.2.2 Bo him y t...........................................................................................67 2.8.2.3 Kinh phớ cụng on..................................................................................68 2.7.2.4 Bo him tht nghip...............................................................................68 2.8.3 Chng t s dng v Ti khon s dng....................................................68 2.8.3.1 Chng t s dng....................................................................................69 2.8.3.2 Ti khon s dng..................................................................................69 2.8.4 S hch toỏn v mt s nghip v kinh t phỏt sinh.............................69 2.8.4.1 S hch toỏn.......................................................................................69 2.8.4.2 Mt s nghip v kinh t phỏt sinh..........................................................70 GVHD: Th Hnh Lp: CDKT13ATH Trang: 12 Bỏo cỏo thc tp tt nghip Cụng ty TNHH Duy Tõn Ngi lpK toỏn trngGiỏm c(Ký, h tờn)(Ký, h tờn)(Ký, h tờn)2.9.K TON VAY NGN HN..................................................................................75 2.9.1 Chng t s dng v Ti khon s dng....................................................75 2.9.1.1 Chng t s dng....................................................................................75 2.9.1.2 Ti khon s dng...................................................................................75 2.9.2 S hch toỏn v mt s nghip v kinh t phỏt sinh.............................75 2.9.2.1 S hch toỏn.......................................................................................75 2.9.2.2 Mt s nghip v kinh t phỏt sinh..........................................................76 2.10.K TON DOANH THU BN HNG.....................................................82 2.10.1 Chng t s dng v Ti khon s dng..................................................82 2.10.1.1 Chng t s dng :................................................................................82 2.9.1.2 Ti khon s dng...................................................................................82 2.9.2 S hch toỏn v mt s nghip v kinh t phỏt sinh.............................82 2.9.2.1 S hch toỏn: .....................................................................................82 2.10.2.2 Mt s nghip v kinh t phỏt sinh........................................................83 2.10.4 S k toỏn s dng....................................................................................83 Ngi lpK toỏn trngGiỏm c(Ký, h tờn)(Ký, h tờn)(Ký, h tờn)...........87 2.11. DOANH THU HOT NG TI CHNH...............................................88 2.11.1 Chng t s dng v Ti khon s dng..................................................88 2.11.1.1 Chng t s dng :................................................................................88 2.11.1.2 Ti khon s dng.................................................................................88 2.11.2.1 Túm tt s hch toỏn........................................................................88 GVHD: Th Hnh Lp: CDKT13ATH Trang: 13 Bỏo cỏo thc tp tt nghip Cụng ty TNHH Duy Tõn 2.11.2.2 Mt s nghip v kinh t phỏt sinh........................................................88 2.11.3 S k toỏn s dng....................................................................................89 Ngi lpK toỏn trngGiỏm c(Ký, h tờn)(Ký, h tờn)(Ký, h tờn)...........91 2.12 K TON GI VN HNG BN............................................................92 2.12.1 Chng t s dng v ti khon s dng...................................................92 2.12.1.1 Chng t s dng..................................................................................92 2.12.1.2 Ti khon s dng.................................................................................92 2.11.1.1 Quy tỡnh ghi s v hch toỏn.................................................................92 2.12.2 Túm tt s hch toỏn v trớch yu mt s nghip v kinh t liờn quan ti k toỏn giỏ vn hng bỏn (hch toỏn hng tn kho theo phng phỏp kờ khai thng xuyờn)......................................................................................................93 2.12.2.1S hch toỏn......................................................................................93 2.12.2.2 Mt s nghip v kinh t phỏt sinh........................................................94 2.12.3. S k toỏn s dng...................................................................................95 Ngy thỏng ghi sChng t ghi sDin giiTK i ngS tinS hiuNgy thỏngNCú..S d du k.02/123102/12Xut bỏn qut156120.000.00005/123105/12Xut bỏn dõy cỏp in156 12.000.00009/123109/12Xut bỏn ốn chựm15630.000.000....... ...........................................13/123213/12Tr giỏ vn hng bỏn b tr li1564.000.00031/123231/12K/C xỏc nh kt qu hot ng kinh doanh9113.018.886.100S phỏt sinh1.655.957.5781.655.957.578Ngi lpK toỏn trngGiỏm c(Ký, h tờn)(Ký, h tờn)(Ký, h tờn).................................97 2.13 K TON CHI PH HOT NG TI CHNH:.....................................98 2.13.1. Chng t s dngv Ti khon s dng..................................................98 GVHD: Th Hnh Lp: CDKT13ATH Trang: 14 Bỏo cỏo thc tp tt nghip Cụng ty TNHH Duy Tõn 2.13.1.1 Chng t s dng..................................................................................98 2.13.1.2 Ti khon s dng................................................................................98 2.13.2 Túm tt s hch toỏn v mt s nghip v kinh t phỏt sinh...............98 2.13.2.1 Túm tt s hch toỏn.........................................................................98 2.13.2.3 Mt s nghip v kinh t phỏt sinh........................................................99 2.13.3 Túm tt quy trỡnh......................................................................................99 2.13.4 S k toỏn s dng..................................................................................100 Ngi lpK toỏn trngGiỏm c(Ký, h tờn)(Ký, h tờn)(Ký, h tờn).........101 2.14 K TON CHI PH QUN Lí KINH DOANH....................................102 2.14.1 Chng t s dngv ti khon s dng.................................................102 2.14.1.1 Chng t s dng................................................................................102 2.11.1.2 Ti khon s dng...............................................................................102 2.12.2 Túm tt s hch toỏn v mt s nghip v kinh t phỏt sinh.............102 2.14.2.1 Túm tt s hch toỏn.......................................................................103 2.14.2.2 Mt s nghip v kinh t phỏt sinh......................................................104 2.14.3 Túm tt quỏ trỡnh k toỏn chi phớ qun lý kinh doanh............................105 2.14.4 S k toỏn s dng..................................................................................105 Ngy thỏng ghi sChng t ghi sDin giiTK i ngS tinS hiuNgy thỏngNCú......1/12351/12Trớch khu hao TSC2141.270.83306/123506/12Chi tip khỏch1117.000.00028/123528/12Tin lng phi tr33468.650.00028/123528/12Trớch lng theo t l33815.103.000.....Cng phỏt sinh133.368.346133.368.346S GVHD: Th Hnh Lp: CDKT13ATH Trang: 15 Bỏo cỏo thc tp tt nghip Cụng ty TNHH Duy Tõn d cui kNgi lpK toỏn trngGiỏm c(Ký, h tờn)(Ký, h tờn)(Ký, h tờn).....................................................................................................................107 2.15. K TON TNH GI THNH SN PHM..........................................108 2.15.1. K toỏn chi phớ theo nguyờn vt liu trc tip.......................................108 2.15.2. K toỏn tp hp chi phớ theo nhõn cụng trc tip..................................108 2.15.3. K toỏn tp hp chi phớ theo chi phớ sn xut chung ............................111 2.15.4.K toỏn tp hp chi phớ theo chi phớ s dng mỏy thi cụng...................111 2.18. K TON NGUN VN KINH DOANH.............................................112 2.18.1 Chng t s dng...................................................................................113 2.18.2 Ti khon s dng v din gii quy trỡnh k toỏn..................................113 2.18.3 Nghip v inh t phỏt sinh v ghi s k toỏn..........................................113 2.17. K TON THU TNDN.........................................................................115 2.17.1. Khỏi nim .............................................................................................115 2.17.2 Chng t s dngv Ti khon s dng.................................................115 2.17.2.1 Chng t s dng................................................................................115 2.17.2.1 Ti khon s dng ..............................................................................115 2.17.3 Phng phỏp hch toỏn v mt s nghip v c th..............................116 2.18.3.1 Quy trỡnh chung ghi s k toỏn............................................................116 Thu thu nhp hoón li phi tr=Tng chờnh lch tm thi chu thu phỏt sinh trong nmxThu sut thu thu nhp doanh nghip hin hnh2.17.3.2. Thc t phỏt sinh ti doanh nghip(VN)......................................................................117 2.18 LP BO CO TI CHNH...................................................................118 2.18.1 Bng cõn i phỏt sinh............................................................................118 GVHD: Th Hnh Lp: CDKT13ATH Trang: 16