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Thực trạng công tác kế toán tại công ty TNHH xăng dầu T12 Quang Vinh

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bb O5bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb1
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1.2. CHỨC NĂNG, NHIỆM VỤ CỦA CÔNG TY TNHH XĂNG DẦU
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& ;!#9A#$j`;Lj0*!4?@j
5A$@:;>*Xb
1.3. TỔ CHỨC BỘ MÁY QUẢN LÝ CỦA CÔNG TY TNHH XĂNG DẦU
T12 QUANG VINH
'$0!\CAEC\C4*99dXCC
Z#!b !$FdYO\CAEP!Y4CO5b
bbb8`5df/@96IH
r,a
DC#4CO5
DC#4C
DC#O5
()*3U3a()*(g5da,89
(Ngun : Phng t chc - hnh chnh )
3UCU<Ud;G/ea,hfbi
$W9*X$J4#?)?T%$IF#P,:
9?T*9F}0+4?@j*%4#,:A?2IF#$r$h2
AEjC;I~>;I\CIF#$J4#I%%$I~Pb
":*X3

Giám đốc aB9?@4$JC9%$IF#Z#!P
$r?)?TI%$J4#jA9?@$%FZ# !4?TAC[*9)\C#
9?Tj##IEI2$WIt?Z\CJ*9IEFCOcj"
\CJ0L:#>:!b
Phó giám đốcaB9?@d4C$?2c#\CJ$;n$%I

F#jIEI2$WP:Z\CJZ#$;j+C:$JC9Z#$;j#
?C$;4*$JC9*9\CAE*94#\C$b
Phng kinh doanhaO5#?C$;jLO$JC9
%A?TIF#jPF•jXOC:0$Z#+4?@jA[I%[
CIoC9"#j$J4#?)?TIF#PF•+4?@b
Phng t chca "O5\CAECW>:j#?C$;*0;
4,CW>Av2*T4Y$CX!LOCFd$9%CW>
A!b
Phng kỹ thuật v vi tnha0\Cj:H#H#"0+%!
j0F?z>j9$^MJj\CAE%*,bbb
Cửa hng trực thuộcaB9)0A|j$C9"#?@XCFvb
Phng kế toán a=f$M$Zj,*dI
:jI4#YYjI%IF#jI%C9,jC
:;ACM$;*JYY\CAE9:jCW*;r$;"
H  !    ,  j  $M  $Z  *J  Y  Y  9  ,  F#  :;  0  4#  *9  A2
C[bb***bbbZ#!
=`I"*dL2*9A[0I+@*J\CjIIXj
;IX*90IPXCMCZ#)\C#O5P$r0CyC
\C$+Z#9?Tj$W@+C44?TAC[*J:;AC0Z#
YbDCAE90Ocj9ACIj;IX*9A?C4HP\C$+b
E6,,bjAB@G@bjf,A@4
Với phng kinh doanh :`I*9`IF#"\C#[4
*d09*T?)O00C!b=`IF#:#CI09
I9Y:sCI"#$)//j:#CI#9K#9YCC
CIIX*[C0b<#CIOc9Y`IF##
AX#`IbX%$,jI`IF#"CMCY`I
"4C0*JYYZ#F#`IF#b
Với phng t chca;\C#ZCp$>A94*0L^:#
>:j`*J\C#4*dIYMC?I!"b
Với phng kỹ thuật v vi tnha`I]C["4q42jr$z`I

*JI>CI]C["bb`4*dIMC?I!"b
1.4. ĐẶC ĐIỂM LAO ĐỘNG CỦA CÔNG TY TNHH XĂNG DẦU T12
QUANG VINH
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& #$u  3€
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& B#$L! ( .8€
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(Ngun : Phng t chc - hnh chnh )
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2.1.1 Cơ cấu bộ máy kế toán của công ty:
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r,a DC#4C
DC#O5
DC#4CO5
()*<U348`5df/@9AB@a,89
(Ngun : Phng t chc - hnh chnh )
vd;G/ea,f/@9AB@
Kế toán trưởng: A942AEIL2$;
"*d#?#$;jA9*$;!*JAl*I
_9,b
":*X

74?p
42AEIIXZ\C]7L2
Z\C]7
,
79
:;$+
*9J
A?)
7
K#9
4C
7
J^*9
I
#
7
09
*9!2
4
K#94C
Sổ nhật ký đặc biệt
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Sổ nhật ký chung Sổ (thẻ) kế toán chi 7ết
Sổ cái
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Chứng từ gốc
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
"O5$JC94m%$I%!$0$I

4?TAC[j4n$%*9>!I*X4!I
b74?p`$*I4#:L:cIL2b
Kế toán tổng hợp: \C!*I%`%*d?TFy
*dI:b "\CJ#I4?pII4?p$*hj[
2Oc*90IXjL2:;AC[0\C$+I~b94#jI
L2p!5FMCDC#-`IXX:;*d
:#Ca
& Kế toán bán hng v công nợ phải trảa"O5PF•L29"#
0P^9j2$W,C4+#59"#04#PF•
ICJ$;*TI9b
& Kế toán tiền mặt v các khoản thanh toán :"O5*d#?C
I4%*M9!*$?2#j%
*dIAX\C#$\C4YC*9#P$r$
\C$+$W@I+@,*94C*9:LI
*dAX\C#$J^*9#b
& Kế toán các cửa hng trực thuộcaf90\C4Y09e9%
K#9jC;A[0K`I!b
Trợ lý kế toánkiêm thủ quỹ $[:;*d:#Ca
& Kế toán ti sản cố định v tiền lương"O5*d#?CI
4?p*9IL2*J!%Ij!\CAE< 'j
%*dI:AX\C#$< 'j,
IJA?)jJ?pjI424?@A#$*9
#$M$ZI+@j4,$ZIjj7= 'P$
\C$+>*XjI4#*:KFdA#$\CAE^s*\C]
A?)b
& Kế toán chi ph :"O5*d#?Cjr*I4?p*9
IL2*J!%Ij!I4%*
9M9!*$?2#jI:L2I,
:4$)*+"*d#?C0#$;*9I,
& Thủ quỹ :CJ^j>CPOc2AjA%$ZJ0

9*9>:99j$0:v2H#J^W\C]
*T:L:PF•CI+@4Xbbb
<U3U<U5d8@AB@?89
& $IaPD':;(‚88.‚D'& 98‚8‚88.Z# b
& !Fd%IPYO[IEC
&<LIL2a<L[IECj:L9Ib
& <LIa<Lj|b
& X$I$?20h$MCc98‚8‚$‚‚b
& ')*+Ja-'b
& =?)%9WIP?)IXI#?@CX*9
C//P?)IC4cb
& ,9CIP?)aY\C>:#CqAM[
& ,IC#< 'P?)a$?@u
":*X

/ra
 [[FHAC99
';CI4#
 ƒ:Lj0C;I~
()*<U<4+`>?B@AB@
( Ngun: Phng ti chnh- kế toán )
995O*9Oc$I4#$?2FvA95O:Lj4?T
*d:*9:L[IECj:#C$"5O:;AC$4X:L[IE
C$*9<L P9IIv2bC$)*+"p:Lj|I
Y$W@*T*:L[IECj*d:$?2*9
:L|I"AX\C#b
4?@2$)*+p:L[IE$^0Y99j5O*9Oc
$?2FvA95O:Lj*d:*9:L[IE$^0AX\C#b'+
I~Sj(j8bbb9U^C;jC~I;A?2*d:jL2c:L
[IE$^0jA:;AC$*99Iv24X<L j:#CI$A%4c

:;4vA^F*d$?2$W@*9JC:L[IE$^0SC"Ub
C;jC;\CEjC;5 :;AC4X<L jA[>$;:;
:b<#CI$I4#$;CIT$rj:;AC4X<L *90L2
S$?2  A[  c    <Lj |I     U  $?2  Fv  $  A[        9  ,b
 -JCXhjL:;:2*9L:;: "4X>$;:;
:0eL:;:2*9L:;: "4X:L[IECS^:L
[IEC*9:L[IE$^0:#CI$A%4c:;4vA^4X:L[IE
$^0UvI~b
":*X

bb THỰC TRẠNG CÔNG TÁC KẾ TOÁN TẠI CÔNG TY TNHH T12
QUANG VINH
2.2.1. Thực trạng tổ chức công tác kế toán vốn bằng tiền tại
Công ty TNHH T12 Quang Vinh
2.2.1.1. Kế toán tiền mặt
a, Đặc điểm
99j5O*9CCjCJ^jI#*9:L
J^b
Z\C]5O*9:LCj*9:L\C]j:#C$"I#A[
0IXL2OcC\C]J^b7$;CIT$r*T:;AC4X
:LJ^jOcCJ^C;L2YA[0CJj[
IEOcJj:#C$"*9:L[IECj*9C>,IS:LU
7b
99%!AC!:*dCJ^b
4YAC>COcP:)$W:#Ca
/ra/99
/C;
';CC;
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<L\C]

=CC
=C
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^
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( Ngun: Phng ti chnh- kế toán )
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&CZ#I9b
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v@ABIa9a
& A?)0!>*Xb
& %Ob
& I$?Tb
ICjj$?2F}4#?@CXjAXd*9$?2#P
CXh$\CAEA?C!#F>99?T\C$+b
CjJ^$?2*97_J^b';*THIC
$?2C*9>9S7!\C#!UYI!*979n*9
0X2_J$#Cb
NmICJ^"CCjC^OcC>\C]j[
\C]b7$CjJjZ\C]$"FCA9$C^$J*9Ocb C;9j
5O*9OcC$CIb
b,Chng từ kế toán sử dụng
& "#$)4+#5
& =C[I
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& =CC
& =C
& /0"
& /02
":*X(

Ví dụ:
&98‚‚8 !#J$%-}!CXP
C:;(8*TL:;JA963.b(8$b
cDEk<4=C:;(8
&(^4895b13<=, Mẫu số 02 – TT
(Ban hnh theo QĐ số: 15/2006/QĐ-BTC
ngy 20/3/2006 của Bộ trưởng BTC
\$DC:;a83
9858<;a(8
2a.
2a.
 "a
m*9X?@[Ja-5d
'+#na=`9,
BEFa 4J$%
<;Ja63.b(8S-0eHUa ,45?):CY455?)$W
…b
7•Pa8 Oc;a
Ngy 02 tháng 11 năm 2013

"@/)EB@a6yM.HibM.i
+M0b7
(Ký, họ tên, đóng dấu) (Ký, họ tên) (Ký, họ tên) (Ký, họ tên) (Ký, họ tên)
'[$Z:;JS*0eHUa ,45?):CY455?)$W

…b
†w%S*90%j$\CEUa
†<;J\C$La
SBXK4#9$"FCU
":*X.

( Ngun: Phng ti chnh- kế toán )
Ví dụ:
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*TL:;JA9(b888$b
cDEkC4=C:;(
&(^4893<=, Mẫu số 02 – TT
(Ban hnh theo QĐ số: 15/2006/QĐ-BTC
ngy 20/3/2006 của Bộ trưởng BTC
\$DC:;a83
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7•Pa8 Oc;a
Ngy 02 tháng 11 năm 2013
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(Ký, họ tên, đóng dấu) (Ký, họ tên) (Ký, họ tên) (Ký, họ tên) (Ký, họ tên)
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( Ngun: Phng ti chnh- kế toán )
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(Ban hnh theo QĐ số: 15/2006/QĐ-BTC
ngy 20/3/2006 của Bộ trưởng BTC
\$$DC:;a
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(Ký, họ tên) (Ký, họ tên) (Ký, họ tên) (Ký, họ tên) (Ký, họ tên)
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( Ngun: Phng ti chnh- kế toán )
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(Ban hnh theo QĐ số: 15/2006/QĐ-BTC
ngy 20/3/2006 của Bộ trưởng BTC
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M.D5 "@/)E
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8 1  b8((b1(8
":*X

iiiiiiii iib ii ibb iiiibb iiiii
86‚ =
(88
86‚ CJ09 8 3 ( b31b8
8
8 6  b3b18
iiiiiiii iib ii ibb iiiibb iiiii
: 3b83b8
(
86b61b(1
<;F?C; 6b3b.

Ngy 30 tháng 11 năm 2013
M.D5 "@/)E
( Ngun: Phng ti chnh- kế toán )
2.2.1.2. Kế toán tiền gửi ngân hàng

a, Đặc điểm
t?J^jJK>9Z#!t":LPF•JKj:K
Fd$)*+,A9$W-'$%b
';*T/I[$?2Oc>9K$jII4#j$;
C*TOc;I•Pb7":XA:;AC4X:LIZ#!j:;
ACpOc;*T:;AC4XOcZ#>9Y!:s0>9
$v$;Cj*9KAEb
b, Chng từ sử dụng
7JK%!:KFdOca
& /02j
& /0"j
& ZCj
& Zi
4YAC>COcP:)$W:#Ca
":*X
/0"/02
<LJK
>9

/ra /99
';CC;
()*<Uz4+`>Hw9cdh+BAB@7_wG
( Ngun: Phng ti chnh- kế toán )
c, Ti khoản sử dụng
!:KFd7_JK>9$b
7_JK>9W"7
7_JK>9-'
7_JK>9%
Ví dụ:
&986‚‚8•v#J9 !P0":;1*T

L:;JA9b6(b888$b
cDEk„4/0"1
wG\8M(,/
@\@9m
"ˆR Zu‰p-O$R#P&‰r
<;a881
>9KAa-P0#I_ <! !
>9[Aa-P0#I_ =CX
9@A[8‚‚8
9@83a8a88
9CAjA%Jj:;J‚-'‚b.3b.83b88
<;J0eHa#w45:C?)4C:C45AY#45$W
79CJa !N=?T<)
>94#Aa-P0#I_ <! !
>9H9Ia-P0#I_ =CX
?@d?pa !DC#-
FC#a#J9
KA:L98@38[A:L98@38b
":*X(
<LIL2

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