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* Khó khăn:
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=;($K,9,7,.
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1.3.1. Sơ đồ bộ máy quản lý ở công ty:
EMK$*
*I#$d&
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1.3.2. Chức năng và nhiệm vụ của từng bộ phận:
OGiám đốc*,6&\&H#;$d&L$$5$
#^J'DT_!$0$F7$,7$Ae
6&^&$0$Fv&;$$d.I$$
&^$2K$,4$&57,(1 1
$P$$&^$.<$17$2&..I&4$
v{‡BŠE
Uk•v{‡B
ŠE
T"$
2
E$$R

&;$$F&4$ŽI^$0&;$>$$F$$
1$0$F&4$I^Q$5$#7$&;$$F
H$F#$&4$ŽI^A
OPhó giám đốc phụ trách sản xuất xây dựng cơ bản*,6M#$$
&;$$F&4$ŽI^$0&;$>$$F$ (
1L$W.$F$,&#-F6$0$FAE2
I^Q$5$#7$$F^H#$&4$ŽI^A
OPhòng tài chính kế toán*N$\$$I 
1;? $0$FI.,QO.&.;$
I&$0$F$,9&^$F$
$KA
OPhòng kế hoạch*,#>?$\56(1L$
&$$F#-2-,#$&&^$d
56A
OPhòng tổ chức hành chính*$2#>1>;KI.,Q
,&I.,Q$K<#-$F#,$
&6-;$$&$.#I^,4L$#3>
]X&A
OPhòng kinh doanh vật liệu xây dựng*>$$$&1
$0$FN$\$$$4&$5
6?> /$0$FA
OPhòng xây lắp và kinh doanh nhà*&.#$\$<(,S
1$$$&^Y(,S<1P$$
$F$$&;4$2$H^&(1L&\56
$H$0$&$0A
&!/'+, /"
 !"#$"%
&221@"#*'()* +, 2
2.1.1. Sơ đồ bộ máy,chức năng và nhiệm vụ của các phần hành kế toán
tại công ty:

&2&21@"#*B,)GH5 +, 2
&2&22 H5 +, 
a47&'$&1#$F1>$K-$
]f&5iopqllspfOhCEqlpl`pqlls$0h$K
$$$/L$V#"1hCEK$$<.-R
&NN-718L$#•]A
O"?&*C[lipli\$`ipiq<1W,5$A
OW5^#-R1>*V#"&A
OUW$*_?6?A
OUWK;*
•UW&K$1&;7&^P
•UWI($. 1L&;7
OUW&*]L$A
OUWCDE*W&6ŒA
OUWKvCvC*]W[A
&2&2&2'B-.'I+, 
 E\[-R1>*
OUA
OU$A
Ok2&WvCvCA
ODG$0#$4$2A
ODN$,#1>$>A
OCuA
OE$8-N$]\$E\[-NA
 E$N$\$$\[
 CN$\$,$\[,($-R1>$\[$-N
*
OeL$J$$$\[a47#>-A
OeL$J$$W#Y&,$\[A
OE$&56,$\[$0[,#>A

đối tượngAC[Sổ cái tài khoản,Bảng cân đối tài khoảnA
- -;,#&4$$/$&;$-;,#Bảng
tổng hợp chi tiết theo đối tượng7Sổ cáiSổ đăng ký chứng từ ghi sổ7
Bảng cân đối tài khoảnA
- E; -;,#$$-N-$&97$<$\
Bảng tổng hợp chi tiết47 Bảng cân đối kế toán-t,? Báo cáo tài
chínhA
7"55
h‡“E‡“C‚{Ek˜"k
DNu

$
h.
N4
$
E\[
h.N4
$\[
$a,
DNIŽ
Ek…"vC™
vk{Dš
DN$
h.$(&;
-;-
DN&<Q
$\[-N
EMK$* v*
v$;*
v$;IQ*

 !"#$"%
&2021@"#*GM>%EL1/"
2.3.1.1 Đặc điểm TSCĐ của công ty:
OCDE$5KIJ$ŽJ,7EFA
CDE,,# 2^$  8
&4$&H›5P1HI A
OCDEX$F&4$5^,$$$$-R
1>AC&22$5$ŽJ,7
2.3.1.2 Yêu cầu quản lý
OCDE$0$F&1M&-R1>CDE$2
#I.#$I.,Q;,i?$H$HA”$FCDE&4$
$#$[&W5[6I.,Q=>$&K$<H$
#Xb6[&2$F$I.,Q-R1>CDE-t.&4$
)1$#A
OCDE$2;&H,76-R1>,(1^$
  8?$&HA!$F$I.
,Q&P).]1•^'#-;,#$2<$2. .
$G.$G•A
O_CDE)6I.,QI&5,Q'$-R$R
.K&#I.A
&202&%/"G HL1/"
2.3.2.1 Phân loại: =M$#$I.,Q-R1>$2#I.
$F(,CDE-*
2.3.2.1.1.Phân loại theo nơi sử dụng:
VC*
&
&HIQ{{pqli`
U(,]W-R
1>
"? v5P v5$P,

R
UAe]
#
&HIQ{{pqli`
"? v5
P
v5$P,
"$RM$ nAloqAsinAlll mAlojAsogAqqo `AggmAgnoAjjo
B2$5 i`AnmmA`gsAqsm gAog`AqisAjmg mAqoiAijgAoio
UW  #  A.
^18
mAmnjAsmnAqmg qAmmnAllsAi`g qAl`gAsmqAiil
C5I.,Q iAgjnAmjoA`qi iAiqiAi`oAmqi nojA``gAgll
CDEF jAmmoAs`sAnll qAoqqAsomAjoi mAgqqAgnqAlmg
CN$ 0K2NON2PPJ2Q0
J
R2PJ&2QJK2&N
K
Q2OQQ2&R20JR
2.3.2.2 Đánh giá
2.3.2.2.1 Đánh giá TSCĐ theo nguyên giá:
CDE,#5CDE=^]?S$
&5AT[&'$&?$HI.,QCDE& 
1ACDE$F&4$&]?5$P
,
k#$F$$#><CDE$0,1-S
[&'$&,CDE^$  1
8?1&HA!&2CDE$F&4$&
]?
EF\$K*

$09&P).&H?CDE!"ACDE$0$F
<$0,1-S7'$1,$0&W5$&9I-R
1>].'$<1&H(1L$W.
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;764&H,7XEF$2W$2
$&HA
EP&;764&H)$$$?,t
,6-$<$\$H\$&$H$%
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2.3.3.2.2. Chứng từ sử dụng:
•f&5$0&;$$F&QCDEUW
-SCDE&;764&H,7A
•k4&
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•h?.#CDE
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2.3.3.2.3. Kế toán chi tiết tăng TSCĐ ở công ty:
_$$<$\$$$\[&.uCDE]8
;ACuCDE&4$,q.–.$K&P&
]1•.-&4$$-R1>—Cu-,.
&4$SO.I.PuCDE$$CDE
$G]1•A
D&2,$$-N]1•$CDE–X?$[&W5-R
1>—A
a) Tăng TSCĐ do mua sắm:
Cụ thể ngày 25/4/2013 Công ty mua xe xúc bánh lốp 1.5m của công ty
TNHH Phúc Hà với giá mua chưa thuế 190.476.190đ, (thuế GTGT 10%),
tổng giá thanh toán 209.523.809đ, đã trả bằng tiền gởi ngân hàng, chi phí
vận chuyển 1.500.000đ chi bằng tiền mặt. Nguồn tài trợ là nguồn vốn kinh

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