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BAOCAO
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TAP
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• • •
NGANH:
H~CH
TOAN-
KE
TOAN
KHOA :10

iJ
U LUYEN
Sinh
v i~n
thu'c Hip:
NGUYENTHl
NHAT GIANG
TIEN
GIANG, NAM 2008
A A A ' ' .
A?
A A
BO NONG
NGHIEP
VA
PHA T
TRIEN
NONG THON
0
TRUONG CAO
DANG
NONG
NGHitP
NAM
BO
KHOA
TAI
CHINH-
KE
TOAN

CONG
TY
CP
XA
Y Dl)'NG GIAO THONG
TIEN
GIANG
Giao
vit~n
huong
dan:
NGUYEN THANH DAN .
NGUYEN HUU LUYEN
Sinh
vi~n
thtic Hip:
NGUYENTHl
NH~
T GIANG
TIEN GIANG, NAM
2008
Trong ba thang thgc
t~p
t~i
Cong
ty
C6 Phfut
xay
dlfng giao thong
ti~n

nghi~p
hon. Trong dqt thgc
t~p
nay em cam
thAy
minh duqc
h<;>c
hoi
rAt
nhiSu,
h<;>c
hoi
vS
cac giao tiep ciing nhu cac mdi quan
h~
xa
h{>i
va
quan tr
9
ng hon do la ky nang nghs
nghi~p
ciing
nhu
chuyen mon duqc hofm
thi~n
hon
rAt
nhiSu.
Em xin cam chan thanh cam

t~p
nay.
Em xin kinh chuc quy thfiy co
Tru<mg
Cao
B~ng
Nong
Nghi<$p
Nam
B<)
duqc nhiSu sue khoe va nhiSu mai
m~n
dS
c6
thS
dao
t~o
the
h~
tre chung em
nen
nguoi
Rieng Cong Ty C6 Phfut xay dlfng Giao Thong
Ti~n
Giang em xin chuc
cong
ty
g~t
hai duqc nhiSu thanh cong tren con
du<mg

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b~
h-
VI
&~
wm
an!l
c
u:

ta't
nhien
phai
tinh
toan
ky
hi<%u
qua
ho~t
d<)ng
san
xu§t
kinh
doanh
,phai
d~t
illl;IC
tieu
la
l<Ji
nh~n
tdi
da.mudn
d~t
di€u
d6
doanh
nghi<%p
khong nhfi'ng chu y
de"n

quan
h<%
va
anh
hu'dng
trl;l'c
tie"p
de"n
va'n d€
tie"t
ki<%m
va
nang
cao
hi<%u
qua
san
xua't kinh
doanh
Xua't
phat
tu
ho~t
d<)ng
san
xua't kinh
doanh
chu
doanh
nghi<%p

voi
doanh
nghi<%p
san
xua't,gia tri
nguyen
v~t
li<%utrong
gia
thanh
san
phfim vl
nguyen
v~t
li<%u
la illQt trong nhfi'ng
ye"u
t6
Cd
ban
cua
ho~t
d<)ng
san
xua't
san
phfim gia
tq
cua
n6

doanh
nghi<%p
sti'
dl;lng
nguyen
v~t
li<%u
nhftm khong
ngung
pha'n da'u
h~
tha'p
gia
thanh
san
phfim.
Day
la va'n d€ rna
cac
nha
quan
ly kinh te",cac
nha
san
xua't suy
nghi
tim
ra
giai
ph

qua
trong
cong
vi<%c
quan
ly
ki€m
soat
tai
san
cua
doanh
nghi<%p
'
hdn
nfi'a cling
ki€m
soat
du'<Jc
chi phi
san
xua't
va
gia
thanh
san
phfim.
Til
nhung
ly do

nguyen
v~t
li<%u-
cong
Cl;l
dl;lng
Cl;l"
t~i
cong ty
c6
phftn
xay
dlfng
giao
thong
Ti€n
Giang
Bao Cao
Thlfc
t~p
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
? , "
~
, ,
, "
Chudng
I :
CO
SO

di~m
cua
ke"
toan nguyen
v~t
li~u:
1.1)
Khai
niem
va
dat
di~m:
Nguyen
v~t
li~u
Ia
nhii'ng
dO'i
tut;1ng
lao d()ng mua ngoai
ho~c
tv
che"
bie"n
cftn
thie"t
trong qua trlnh
ho~t
d()ng kinh doanh san xua't cua Doanh
nghi~p.

do chi
tham gia vao m()t chu
ky san xua't nha't d!nh
nen
khi tham gia vao san xua't gia
tq
cua
v~t
li~u
dUQC
tinh
he"t
1 lftn vao chi phi san xua't kinh doanh trong ky. Do
d~c
di~m
nay
nguyen
v~t
li~u
dl1Qc
xe"p
vao
lo~i
Tai
san luu d()ng cua Doanh
nghi~p.
2)
Phan
lo~i
va

khach quan la phai phan
lo~i
v~t
li~u.
Thong thuong
v~
t
li~u
trong Doanh
nghi~p
dut;1c
chia thanh nhii'ng
lo~i
sau:
•!•
Nguyen
v~t
li~u
chinh:
Bao g6m ca
ban
thanh phffm mua ngoai , day nhii'ng nguyen
li~u,
v~t
li~U
tham gia vao
Slf
san
xucft
chiSm thanh phftn chu ySu trrong thanh phffm

tri
su
dvng
ho~c
t~o
di~u ki~n
cho san phffm hoan thanh.
•!•
Nguyen
li~u:
Ngu6n cung ca'p nang
ll1Qng
cho qua trlnh san xua't kinh doanh nhu:
Xang,
dft
u,
cui, than

•!•
Phv tung:
La chi
tie"t
may doanh
nghi~p
mua thay cho chi
tie"t
da hong nhu: Vo, xich,
lip

SVTT:

t~n
dl;lng
du<Jc
ho<ltc
ban
ra
du<Jc.
Ph€
li~u
da
ma't
he"t
phftn
Wn
gia
tri
sii'
dl;lng
ban
dftu nhu:
Sclt
Vl;ln,
g6
Vl;ln,
gqch ng6i
vo

2.2)Danh gia
nguyen
vat

theo 2 loqi gia khac nhau la : gia thlfc
te"
va gia hqch
to an.
Gia thlfc t€:
la
loqi gia
du<Jc
xac
dinh
tren
cd
scJ
cac
chung tit
h<Jp
1~
chung
minh cho
cac
khoan
chi
h<Jp
phap
cua
doang
nghi~ptrong
qia trlnh thu
mua
hay

phi thu
mua-
Khoan
giam
gia ( ne'u
c6)
Truong
h<Jp
mua
hang
cua
thudng
nhan
nuoc ngoai:
Gia
thvc
Cac
khofm thue'
=
Gia
mua
+
kh6ng
du'<Jc
kha' u tru + chi phi
mua
Te'
v~t
li~u
nhu' thue'

dl;lng
gia thlfc
t€
d€
phan
anh
tlnh hlnh
nh~p,
xua't, t6n kho
v~t
li~u
thl
ke"
toan chi
tie"t
va
ke"
toan t6ng
h<Jp
v~t
li~u
sii'
dl;lng gia
thlfc
te"
d€
ghi
chep
vao
cac

te"
nh~p
sau xua't truoc
Gia hqch toan:
Ia
loqi gia
du<Jc
sii'
dl;lng
tqm thai
d€
giup cho
vi~c
hqch
toan
nh~p,
xua't, t6n kho
hang
ngay
cua
tung thu
v~t
li~u
du<Jc
kiP
thai va
thu~n
l<Ji
hdn. Gia hqch
thoan

toan
la
khong
c6 gia tri
vs
m~t
thanh
quye't
toan
va
6n
dinh
suo't
thoi
ky
ke'
toan.
Ne'u
doanh
nghit%p
sii'
dvng
d6ng
thoi
2 gia :
gia
thlfc te'
va
gia
hc;tch

cua
tung
thu
v~t
lit%u
theo
gia
hc;tch
toan.
- Ke'
toan
t6ng
h<Jp
(
TK
t6ng
h<Jp)
phan
anh
tinh hinh
nh~p,
xua"t,
t6n
kho
cua
cac
loc;ti
v~t
lit%u
theo

toan
v~t
lt%u
xua"t
kho
du'<Jc
tinh
theo
cong
thuc:
Gia
h<;~.ch
toan
v~t
1i~u
s61u'Qng
v~t
1i~u
don gia
h<;~.ch
toan
xua'tkho
xua'tkho
X
cua tung don
vi
Gia thvc te'
v~t
li~u
Gia thvc te'

t6n kho
d~u
ky
+
nh~
p kho trong
ky
Trong
tru'ong
h<Jp
cftn thie't, ke'
toan
c6
th€
phan
anh
tinh hinh
xua"t
kho
v~t
lit%u
trong
ky
vao
cac
TK
ke'
toan
t6ng
h<Jp

san
xua"t
kinh doanh.
Cong
thuc
tinh nhu' sau:
Gia thvc te'
v~t
li~u
Gia
h<;~.ch
toan
v~t
1i~u
Xua't kho trong ky xua't kho trong
ky
+ _
Mti'c
di~u
chinh
Trong
d6:
Gia
hc;tch
toan
v~t
li~u
Ty
1~
di~u

ky
d~u
ky
va
nh~p
kho trong ky
=
X 100%
Bao
Cao
Thvc
t~p
GVHD:NGUYEN
THANH
DAN
NGUYEN
HUU
LUYEN
3)
Nhi~m
VQ ke'
toan
va nguyen
t~c
h~ch
toan:
a) Nhiem vu ke'
toan:
- Xua't
phat

toan
V~t
li<$u,
cong
Cl,l,
dl,lng
C\1
C~n
thl,l'c
hi<$n
t6t
CaC
nhi<$m
Vl,l
sau:
-
T6
chile ghi
chep,
phan
anh
chinh xac, kip thoi
s6
ht<;1ng,
chfft
lu<Jng
va
gia
tq
thl,l'c

dan
cac
phuong
phap
h~ch
toan
v~t
li<$u,
cong
Cl,l,
dl,lng
clJ,
huong
d§:n
kiSm
tra
va
cha'p
hanh
cac
nguyen
tac
thu
tl,lc
ban
d~u
v~
v~t
li<$u,
cong

va
tieu
hao
v~t
li<$u,
cong
Cl,l,
dl,lng
Cl,l
phat
hi<$n
va
xU'
ly kip thoi
V~t
li<$u,
cong
Cl,l,
dl,lng
Cl,l
thua,
thie'u, u dQng,
kern
phffm cha't, ngiin
ngua
vi<$c
sii'
dl,lng
v~t
li<$u,

toan
v~t
li<$u,c6ng
Cl,l,
dl,lng
ClJ.
b) Nguyen
Hie
bach
toan:
Phuong
phap
ke
khai
thuong
xuyen
: ( Ia
phuong
phap
qua
trlnh
h~ch
toan
v~t
tucong
ty
dang
ap
dl,lng)
la

dl,lng cho
doanh
nghi<$p
IOn
xay
dl,l'ng
c6ng
nghi<$p,
thuong
m~i,
ngan
hang,
c6
t6ng
h<Jp
doanh
thu Ion
nhi~u
m~t
hang
gia
tri
kinh te'
cao.Con
doanh
nghi<$p
ap
dl,lng
phuong
phap

toan
can
cu
vao
ke't
qua
kitin
ke
thvc te' dti
pham
anh
gia
tri
t6n
kho
cu6i
ky
cua
v~t
tu
hang
h6a
tren
s6
ke'
toan
t6ng
h<Jp
va
til d6 tinh

1
4
Bao
Cao
Thlfc
t~
p
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
Phudng phap ki€m ke dinh ky thuong ap dl]ng
(J
cac
ddn vi c6 nhi€u chung
lo~i
hang
h6a
v~t
tu
voi qui each va
m~u
rna ra't khac nhau, gia tri tha'p,
v~t
tu
xua't
dung
ho~c
xua't
ban
thuong xuyen ( hang
ban

toan
v~t
li~u
g6m c6:
- H6a ddn GTGT
-
H6a
ddn
ban
hang
- Phie'u
nh~p
kho (
M~u
s6
01-VT)
- Phie'u xua't kho (
M~
u
s6
02-VT)
- Phie'u xua't kho kiem
v~n
chuy€n n9i
bQ
(
M~u
s6
03-VT)
- Phie'u

M~
u
s6
07-VT)
-
Bien
ban
ki€m ke
v~t
tu',
san phffm, hang h6a (
M~u
s6
08-VT)
1.2)
Cac
phtidng
phap
h~ch
toan
chi tie't
v~t
li~u,
cong cv, dvng
Cl):
V€
h~ch
toan chi tie't
V~t
li~U,

nh~p,
thlfc xua't vao the kho, sau do dinh ky
t~p
h<;1p
va phan
lo~i
nh~p
va xua't
n9p v€ phong
k€
toan tai vv cho
k€
toan kho (c6 ghi bien
nh~n
chung til
nh~p
xua't)
-
T~i
phong
k€
toan tai vv khi
nh~n
du<Jc
phie'u
nh~p
va phie'u xua't kho,
hQ
CO
nhi~m

HUU
LUYEN
Phie'u
nh~p
•
Phie'u xua't
•
Nhan
xet:
s6
va the
_____.
Chi tie't VL
Bang
t6ng
h<;1p
·

N
-X-T
- Uu diSm :
vit%c
ghi
s6
vao the kho don gian ro rang,
d~
hiSu,
d~
kiSm
tra va

thanh ph£m no
se
h~n
che' kha
nang
kiSm tra eli a ke' toan.
•!•
Phuong
phap
d6i chie'u luan chuySn:
Nguyen
Hie
:
The
kho
b~ng
s6
lu<;1ng
nh~p
xua't t6n kho thanh ph£m,
theo doi
v~
s6lu<;1ng N-X-T phong
k~
toan thuong
V\1
theo doi s6lu<;1ng va gia
tri
vao
s6

v~
t6ng
s6lu<;1ng
Nh~p-Xufft-
T6n.
- Phong ke' toan tai
Vl;l
md
s6
d6i chie'u luan chuySn cho ca nam.
•
Nhan
xet:
- Uu diSm : giam
bot
s6I:in
ghi s6 ke' toan.
Tom
l~i
: ghi tung d kho va phong ke' toan tai
Vl;l
vit%c
d6i chie'u d6n
vao
cu6i thang.
•!•
Phuong ph a p
s6
s6
du:

chung
tu~
chung
tu
+Nguyen
t~c:
S6lu<;1ng
C1
the kho va s6 kho NXT
Phong ke' toan tai
V\1
: gia tri NXT
+Trinh
tl;t':
SVTT:
NGUYEN
TH!
NHJ.T
GIANG
bang
Iii
y ke'
TRANG
6
Bao
Cao
Thlfc
t?p
GVHD:NGUYEN THANH
DAN

lo~i
r6i giao
nh?n
cho phong ke' toan
tai
v1;1.
CuO'i
thang thu
kho t6ng
hcjp
san
htcjng thanh
pham
t6n kho chu ky.
- d phong ke' toan
tai
v1;1
: C6
nhiem
v1;1
chung
tu
NXT tinh ra
sO'
ti~n
cho tung
lo~i
sau d6
t?p
hcjp

giam
nhv
khO'i
lucjng ghi
s6
hang
ngay
va
vi~c
ghi s6
ke'
toan ducjc tie'n
hanh
dffy
d?n
trong thang.
- Nhucjc
di~m:
ne'u sai s6t thl kh6
phat
hi~n.
2)
Chung
tu
va thii
toe
ke'
toan
:
2.1)

Ben
c6 :
Tri
gia
hang
da
mua
da
v~
de'n doanh
nghi~p.
•
Du
ncj
: Tri gia
hang
da mua
hi~n
con
dang di
tren
duong.
TK
152
"Nguyen
li~u,
v?t
li~u":
Ben
ncj:

gia
v?t
li~u
t6n kho.
2.2)
Dinh
khoan
cac
nghiep vu kinh te'
phat
sinh :
- Khi
mua
v?t
li~u
v~
nh?p
kho don
vi:
can
eli
vao
h6a
don, phie'u
nh?p
kho ke'
toan
ghi :
Nc;I
TK

tu
noi mua
v~
kho doanh
-
·-
nghi~p
ke'
toan
ghi :
Ncj
TK
152
Nc;I
Tk
133
C6
Tk
111,112, 141, 331
-Truong
hc;Ip
doanh
nghi~p
da
nh?n
ducjc
h6a
don nhung
v?t
li~u

NGUYEN
Hl]U
LUYEN
+ Ne'u trong ky ke' toan
h~mg
v@
thi
din
eli
v~w
h6a
don, phie'u
nh~p
kho,
d@
ghi
vao
TK 152
+ Ne'u de'n cu6i ky ke' toan,
v~t
li~u
v~n
chua
v@
nhu'ng da
thu{)c
quy@n
sd
huu
cua

h6a
don va
phie'u
nh~p
kho ke' toan
ghi:
N<J
TK
152
C6
TK
151
+ Khi tra
ti@n
cho nguoi
ban
ne'u
du'<Jc
hu'dng chie't kha'u thanh toan thi
ke' toan ghi:
N<J
TK
331 "
phai
tra cho nguoi
ban"
C6 TK 515
"Doanh
thu
ho(].t

N<J
TK
331
C6 TK 152
C6 TK 133(1331)
+ D6i vdi
v~t
li~u
nha765p khffu
v@
dung cho
ho(].t
d{)ng
san xua't kinh
doanh
hang
hoa, dich
V\J
chiu thue' GTGT theophu'ong phap kha'u tru ke' toan
ghi:
N<J
TK
152
C6
TK
331
C6
TK
333(3333) chi tie't thue'
nh~p

621 " Chi phi nguyen
v~
t
li~u
trlfc tie'p"
N<J
TK
627
"Chi
phi
san
xua't chung"
N<J
TK 641
"Chi
phi
ban
hang"
N<J
TK
642 " Chi phi quan ly doanh
nghi~p"
C6 TK 152
"Nguyen
v~t
li~u"
SVTT:
NGUYEN
TH!
NH.J,.

sai sot trong ghi chep
ho~c
can, do, dong, dSm. KS toan
di~u
chinh
l~i
s6 ke' toan ghi :
Nq
TK ( cac TK
c6
lien quan)
C6 TK 152
+ Ne'u gia tri
v~t
li<$u
thie'u
n~m
trong
ph~m
vi hao
h1;tt
cho phep (hao
h1;tt
trong dinh mile)
kS
toan
ghi:
NqTK462
C6 TK 152
+ Ne'u quye't dinh nguoi

"Gia
v6n hang
h6a"
C6 TK 152
+Truong
h<Jp
thie'u
v~t
li<$u
chua xac dinh duqc nguyen nhan phai cho
xU'
ly,
kS
toan ghi :
N<J
TK 138(1381)
"Phai
thu
khac"
C6 Tk 152
+ Khi co quye't dinh
xU'
ly,
din
cu
vao quye't dinh ke' toan ghi :
Nq
TK ( cac TK lien quan)
C6 TK 138(1381)
V~t

+ Ne'u xac dinh
v~t
li<$u
khong phai cua doanh
nghi<$p
thl
kS
toan
ghi:
Nq
TK 002
"v~t
tu'
hang h6a giu
h<),
nh~n
gia cong h9 "
( TK ngoai bang can d6i
kS
toan)
Ill)
KE
TOAN DU PRONG GIAM GIA HANG TON KHO:
KS toan
dv
phong gian gia hang t6n kho
sii'
d1;tng
TK 159 "
Dv

hoan
nh~p.
•!•
Ben
c6 :
Khoan
dlf
phong
giam
gia duqc
nh~p.
•!•
Du
co :
Khoan
dlf phong
giam
gia
hi<$n
c6.
N()i dung
phan
anh:
(1) Cu6i
nien
d()
khi tie'n
hanh
l~p
dlf

dlf phong
giam
gia
hang
t6n kho
phai
l~p
(J
cu6i ky
ke'
toan
nam
nay
IOn
hdn
khoan
dlf phong
giam
gia 1hang t6n kho
da
l~p
(J
cu6i
ky ke'
toan
nam
truoc thl
s6
chenh
l<$ch

phai
l~p
(J
cu6i
ky
ke' toan
nam
nay nho hdn
khoan
dlf phong
giam
gia 1hang t6n kho
da
l~p
(J
cu6i
ky ke'
toan
nam
truoc thl
s6
chenh
l<$ch
nho hdn duqc
l~p
them, ghi
Nq
TK
159 "Dlf
phong

vu
cua
ke'
toan
cong
en
dung
en:
1)
Khai
ni~m
va
d~c
di~m
cong
C)},
dQng
C)}:
Cong
C\1,
d\}ng
C\1
Ia nhii'ng
tu
li<$u
lao d()ng khong c6
tieu
chu~n
v~
gia

chu ky San xua't
kinh doanh
cua
doanh
nghi<$p
nhung gia
tri
cua
chung
dUQC
phan
b6
m()t lffn, hai
lffn
ho~c
nhi~u
lffn
vao
chi phi
cua
doanh
nghi<$p.
2)
Nhi~m
VI}
cua
ke'
toan
cong
CQ,

C\}
duqc tinh theo 2 gia la : gia thlfc te' va gia hqch toan
(Tudng tlf
nhu
v~t
li<$u)
Ke' toan
nh~p,
xua't, t6n kho cong
ClJ,
d\}ng
C\}
phan
anh
theo tll'ng gia
thlfc
te'.
N()i dung gia thlfc te'
cua
cong
C\},
dlJng
ClJ
duqc
xac
dinh tuy theo tll'ng
SVTT:
NGUYEN
TH!
NHJ. T GIANG TRANG

cac
phuong
phap
sau:
- Tinh gia
th1,l'c
tS
blnh
quan
gia
quy~n.
- Tinh gia
th1,l'c
tS
dich danh
- Tinh gia
th1,l'c
tS
nh~p
truoc xua't truoc
- Tinh gia
th1,l'c
tS
nh~p
sau xua't truoc.
Vi~c
tinh toan gia
th1,l'c
tS
cua

kS
toan
nh~p
xua't cong
Ct;l,
dt;tng
Ct;l
d~u
sfr
dt;tng
cac
chung
tu
nhu
kS
toan
v~t
li~u,
ngoai ra
con
sfr
dt;tng
them
phiSu
bao
hong,
s6
cho
muqn
cong

the d6i chiSu
luan
chuySn
+ Phudng
ph
a p
sO'
du
IV)
Ke'
toan
t<i'ng
hdp
cac
nghiep
vu
cong
CU,
dung
cu:
(
Theo
phuong
phap
ke
khai thudng xuyen)
1./Chti'ng ttl:
KS
toan t6ng hqp
cac

153 "
Cong
ct;t,
dt;tngct;t"
-
NC)i
dung va kSt ca'u tuong
tV'
nhu
TK
152
TK
153 c6 3
TK
ca'p 2:
+
TK
1531 : cong
Ct;l,
dt;tng
Ct;t.
+
TK
1532:
bao
blluan
chuySn.
+
TK
1533 : d6 dung cho thue

Nq
TK
153 (gia chua c6 thuS)
Nq
TK
133(1331)
(ThuS
GTGT duqc kha'u tru)
C6
TK
331
"phai
tra
nguC1i
ban"
ho~c
C6
TK
111, 112, 141 (gia thanh toan)
- Chi phi
v~n
chuySn,
bO'c
vd

Cong
ct;t,
dt;tng
ct;t
tu

da
nh~n
duqc
h6a
don nhung c6ng
c1;1,
d1;1ng
c1;1
con dang di tren duong chua
nh~
p
v~
kho don vi, thl
ke"
toan
lu'u
h6a
don vao
m(>t
t~
p h6 so rieng "
hang
mua dang di tren duong"
+
Ne"u
trong ky
ke"
toan
hang
v~

vao
h6a
don
k€
toan ghi :
Nq TK
151
"hang
mua dang di tren duong"
Nq TK 133
"Thu€
GTGT duqc kha'u
tru"
C6 Tk 331 "
phai
tra nguoi
ban"
:+Sang ky
ke"
toan sau khi c6ng
c1;1,
d1;1ng
Cl;l
v~
nh~p
kho
din
eli
vao
h6a

thu
ho(;lt
d(>ng
tai chinh"
C6 TK 111, 112
- C6ng
c1;1,
d1;1ng
c1;1
mua
v~
kh6ng dung
chit
luqng, quy each phffm
chit
theo hqp d6ng ky
ke"t
duqc nguoi
ban
giam gia thl
din
eli vao
h6a
don
ban
giam
gia
k€
to
an

h6a
don ghi ro
hang
h6a
tra
lC;li
nguoi
ban
do khong
dung qui each, cha't luqng va
k€
toan ghi :
Nq
TK
331
C6
TK
153
C6 TK 133(1331) (
Thu€
GTGT duqc
khiu
tru)
- Do'i voi
v~t
li~u
nh~p
khffu
v~
dung cho

NQ
TK
338
C6
TK
(
cac
TK
lien
quan)
GVHD:NGUYEN
THANH
DAN
NGUYEN
HlJ'U
LUYEN
- Ne'u
xac
dinh
cong
Cl,l,
dl,lng
Cl,l
khong
phai
cua
doanh
nghit;p thi ghi
vao
NQ

- Ne'u gia
tri
cong
Cl,l,
dl,lng
Cl,l
khong
ldn.
Tinh
vao
chi
phi
m()t
l~n,
ke'
toan
ghi:
N<J
TK
627
"Chi
phi
san
xua't
chung"
N<J
TK
641
"Chi
phi

Cl,l
sU'
dl,lng cho nhie'u
chu
ky
kinh
doanh
ho~c
xua't
dung
bao
bi
1uan
chuy€n
ke'
toan
ghi :
N<J
TK
142(1421)
"Chi
phi
tra
tntdc"
N 9
TK
242
"
Chi
phi

thue,
ke'
toan
ghi :
N<J
TK
142(1421)
"Chi
phi
tra
trudc"
C6
TK
153(1533)
"cong
Cl,l,
dl,lng
Cl,l"
-
Nh~n
l<;1i
cong
c1,1,
d1,1ng
c1,1
cho
thue,
ke'
toan
ghi :

TR~NG
CONG
TACKE
TOAN
T~I
DOANH
NGHitP
PHAN
1:
TONG
QUAN VE
CONG
TY
co
PHAN
xA
Y
Dl/NG
GIAO
THONG
TIEN
GIANG
1)-
LJCH
SU
HINH
THANH.
Cong
ty
C6

Tai
Ti~n
Giang,
d~n
0111980
duqc
thimh
l~p
Cong ty
Xay
dlJllg
va
SVTT:
NGUYEN
TH!
NHJ.T GIANG
TRANG
14
Bao
Cao
Thvc
t~p
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
Nq
TK
133
C6 TK 333(33312) ( thue' GTGT hang
nh~p
khffu)

ly cua
cffp
c6 thffm quy€n, ke' toan ghi :
Nq TK ( cac TK lien quan)
C6 TK 153
+ Ne'u gia
tri
c6ng cv, dvng cv
n~m
trong
ph<:;tm
vi hao hvt cho phep (
hao hvt trong dinh muc) ke' toan
ghi:
NqTK642
C6 TK 153
+ Ne'u quye't ding nguoi
ph<:;tm
16i
phai b6i thuong, ke' toan ghi :
Nq TK
111
Nq TK 334
ho~c
Nq TK 138 (1388)
C6 TK
153
+ Gia
tri
cong cv, dvng cv thie'u hvt con

- Cong cv, dvng cv thua phat
hi<$n
trong ki€m ke :
+ Ne'u c6ng
Cl,l, dvng cv thua xac dinh Ia cua doanh
nghi<$p,
ke' toan ghi:
Nq TK 153
C6 TK
331
( phai tra, phai
n()p
khac)
+ Khi c6 quye't dinh xlt ly,
din
cu
vao quye't dinh ke' toan ghi :
SVTT:
NGUYEN
TH!
NH.J.
T GIANG
TRANG
13
Bao
Cao Thlfc
t~
p
GVHD:NGUYEN THANH DAN
NGUYEN

nay duqc
chuy~n
d6i tir doanh
nghi~p
nha nu6c sang cong ty c6
ph~n
v6i ten
gQi
la Cong ty
c6
ph~
Xay dlJilg Giao thong
Ti~n
Giang theo
Quy~t
djnh s6 4018/QD-Uy ban nhan dan
cua Uy ban nhan dan tinh
Ti~n
Giang. Dia
di~m
lam
vi~c
d~u
tien cua Cong ty
t~i
ba
gi~ng
s6 2
du<:mg
T~t

II)- NGANH
N~HE,
LiNH
VlfC
HO~T
DQNG, SAN XUAT
KINH
DOANH.
Cong ty
c6
ph~n
Xay dlJilg Giao thong
Ti~n
Giang la
m(>t
cong ty c6
ph~n
vira m6i
chuy~n
d6i
quy~n
sa
hfru
tir
DNNN sang c6
ph~n,
h~ch
tmin
kinh
t~

ho~t
d(>ng
trong va ngoai tinh.
San luqng
ho~t
d(>ng
san xufit kinh doanh cua Cong ty (xay
dlJilg
cac cong trinh,
h~n
mvc cong trinh):
- Gia tri t6ng san luqng:
+ Duemg betong
nh1Ja
n6ng:
+ Dirng trang nhlJa hai lap:
+
Du<:mg
da do:
03
km.
24.000.000.000 g6m
10km.
05
km.
+
C~u
d~m
betong
ti~n

Thu~n
lqi.
Duqc
SlJ
quan tam chi
d~o
kip thai cua Uy ban nhan dan tinh,
Sa
Gaio thong
v~n
tai va
cac nganh chuc nang trong tinh.
C6
SlJ
ph6i hqp t6t gifra Dang uy,
h(>i
d6ng qan tri, Ban giam d6c va cac phong ban
trong
vi~c
thlJc
hi~n
nhi~m
vv san
xufit
kinh doanh, cong tac xay
dlJilg
Dang cling thlJc
hi~n
t6t quy
ch~

th~
can
b<)
cong nhan vien co
SlJ
doim
k~t
thfJng nhfrt cao, c6
g~ng
vuqt
kh6 khan
nh~m
hoim thanh
nhi~m
V\1
san xufrt kinh doanh.
*
Kh6
khan.
Trong
thai
gian qua tinh hinh
bi~n
d<)ng
gia ca thi trub'ng ngay cang tang, cong
ty
vira
m6i
chuy~n
d6i hinh thfrc

cong ty dang
g~p
kh6 khan trong
vi~c
can
dfJi
tai chinh
va
cong
ty
dang trong
giai
do~
giai
quy~t
cong
nq
d~
giam bat kh6 khan.
V6i
nhfrng cong trinh trung thftu
nam
2005duqc
chuy~n
ti~p
sang
nam
2006.
C\1
th~

phfJ I thi trfrn Cai L?y; ba ke cang
My
Tho.
Don
vi dang
g~p
khong it
k6
khan
v~
v6n
do phai
ftu
tu di vay v6n thi cong, do cac cong trinh thi cong thanh toan
ch?m. Ngoai
ra
con cac cong trinh thi cong
nam
2004
d~n
nay
vfin
chua
duqc
chu dftu
tu
thanh toan
h~t.
c6
phftn

chi~m
dung cua khach hang
m<)t
khoan
ti~n
rfrt
Ian,
nhung
vfin
chua
du, cong ty con phai vay
ngan hang
d~
trang trai cho
vi~c
san xufrt kinh doanh.Trang
thi~t
bi
ph\lc
V\1
san xufit
cua
cong
ty
hi~n
nay
gia
td
con
l~i

cftu,
d<)i
duang
nang
l1Jc
chua
dap frng yeu cftu
nhi~m
V\1
trong tinh hinh m6i.
IV/-
TO
CHUC
B<)
MAY QUAN
LY
NHAN
Slf.
11-
CO'
sO'
v~t
chAt
ky
thu~t.
a/- T6ng s6 can b9
cong
nhan vi en toan Cong ty Ia 74 nguai. Trong do:
- Trinh
d<)

-
H<)i
d6ng quan tri
g6m
05
nguai
va
03
ki~m
soat vi en. Trong do:
01
chu tich,
01
ph6
chu tich
va
01
tru6ng
ban
ki~m
soat.
-
Lanh
d~o
cong ty
g6m
0 I giam
dfJc
va
02

TH!
NHJ.T GIANG TRANG
16
Bao Cao
Thvc
t~
p
GVHD:NGUYEN
THANH
DAN
NGUYEN
HO'U
LUYEN
c/- Trang
thi~t
hi may moe
phl)C
Vl)
cho
ho~t
d{mg
san xuftt kinh doanh gbm:
-
Nha
cua,
v~t
ki~n
true:
gbm
07

11
gbm
25
chi~c.
2/- Tfi cbll'c
bq
may
kinh
doanh
Sa
db
tb
chuc
b{>
may kinh doanh
HQI:DONGQT
BAN
GIAM
DOC
l
l
PHONG
KINH
DOANH
PHONG
TAl
vv
:DQICOGIOI
:DQICAU
:DQI:DUONG

Nhi~m
V\1
chuc
nang:
Ca cftu
tb
chuc
b{>
may quan ly c cong
ty
theo
trvc
tuy~n
gbm
cac
b{>
ph~n
sau:
*
H{>i
dbng quan tri:
Dfrng
d~u
cong ty la
h{>i
dbng qmin tri
gbm
05 ngueri
va
03 kiem soat

di~u
1~
nghi
quy~t
CUa
h{>i
df>ng
cfl
dong
va
thu
tl)C
phap
lu~t
nha
nUCYC,
giam sat
ho~t
d{>ng
CUa
Ban
giam d6c
va
can
b{>
nhan vien quan ly
quy~t
dinh
CO'
cftu

di~n
theo phap
lu~t
cua cong ty di€u hanh
mQi
ho?t
d()ng cua cong ty theo dieu
1~,
nghi quy€t cua D?i
h()i
cb dong
va
quy€t dinh cua
h()i
dbng qmm tri.
Tb
chuc
thlJC
hi~n
cac quy€t dinh cua
h()i
dbng qmin tri,
thlJC
hi~n
cac
phuang
an san
xucit
kinh doanh cua cong ty
va

h~
kY
hqp dbng kinh t€ c6 gia tri
tir
20%
tr&
xu6ng so v6i tbng gia tri tai
san cua cong ty.
*Phong kinh doanh.
Gbm
13
nguai, trong d6:
01
ph6 giam d6c kiem
nhi~m
tru&ng phong.
Nhi~m
vv
chuc nang
duqc
chia lam hai b9
ph~
nhu: k€ ho?ch, ky
thu~t,
v~t
tu
va
hanh chanh.
-
B()

tinh hinh th\fc
hi~n
nhi~m
V\1
san
xucit
cua
d()i,
t6 san
xucit.
+
L~p
va
ky k€t hqp dbng kinh t€,
l~p
hb
SO'
quan
h~
dlJ
dciu
th~u
xay
Hip,
xay d\fng cac cong trinh trong IInh
VlJC
ho?t d()ng cua cong ty.
+Bao cao tinh hinh
th1Jc
hi~n

thi cong xay
l~p
cac cong trinh
dam bao theo gia trung
th~u,
dung dinh
IDUC
theo nganh xay d\fllg
CO'
ban.
+ Kiem tra tieu chuan
chcit
luqng thi cong cong trinh
va
chiu trach
nhi~m
tieu
chuk
ky
thu~t
do
luang
chcit
luqng san phfrm cong trinh thao quy dinh cua nha
nu6c.
+
L~p
hb
SO'
hoan cong, thanh quy€t toan cong trinh xay

b()
ph~n
thi cong.
+ Kiem tra, so sach theo dinh
muc
tieu hao
v~t
tu, thi cong xay
I~p
cac
cong trinh da xay d\fllg tham gia
ki~m
ke
v~t
tu hang hoa, bao quan
va
d€
xucit
xu
ly
v~t
tu thira, thi€u, u
dQng,
kern
va
mcit
phfrm
chcit.
-
B9

kY
lu~t
va
giai quyet tranh
chfrp
khieu
n~i,
khieu t6 c6 lien quan den can b9
c6ng nhan vi en c6ng ty.
* Phong Tai
V\1·
- G6m
05
nguai, trong d6 c6
01
ke toan tru&ng,
01
ph6 phong con
l~i
la nhan
vi en.
-
Nhi~m
V\1
va chfrc nang:
+
L~p
ke
ho~ch
tai chinh hang nam, bao cao tai chinh giua nien d9

che ke toan tai chinh
va
che d9 chinh sach nha nu6'c.
- B9i
CO'
gi6'i:
+ G6m 29 nguai, trong d6 c6
01
d9i tru&ng va duqc chia lam
nhi~u
t6.
+
Nhi~m
V\1,
chfrc nang: quan ly
di~u
hanh toan b9
phuang
ti~n
may m6c
thiet hi cua c6ng ty. Sua chua cac may m6c thiet hi hong va lam c6ng tac bao quan,
bao du5ng,
sua
chua
thuang
xuyen.
- T6
tr~m
tr{>n.
+ G6m 04 nguai, trong d6 c6 0 1 t6 tru&ng.

xufrt
tiep thi cong cac cong
trinh theo
l~nh
di~u
d9ng phvc
V\1
cho kinh doanh, bao qulin giu gin may va chju trach
nhi~m
theo quy dinh giao
nh~
may.
- T6 go han
va
ti~n:
g6m 04 nguai.
Nhi~m
V\1:
chu yeu la cong tac sua chua, han
cAt
P\1
tung
v~t
li~u
xay
lAp
d~t,
sua
chua cho may m6c thiet hi cong tac
nh~m

d9i tru&ng va
01
d9i ph6, duqc
chia lam
03
t6.
Nhi~m
V1,l:
tr\fC
tiep thi cong xay d\fng
V~
duang cac
lo~i
theo
S\f
di~u
d9ng cua d9i.
VI)-
TO
CHUC
B<)
MAY
KE
TOAN.
B9 may ke toan: Hinh thfrc
tf>
chfrc b9 may ke toan cua cong ty
~p
trung theo
phong.