hoàn thiện phương pháp kế toán tài sản cố định tại công ty tnhh thành dũng
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CƠ SỞ THANH HÓA – KHOA KINH TẾ
CHUYÊN ĐỀ TỐT NGHIỆP
ĐỀ TÀI
HOÀN THIỆN PHƯƠNG PHÁP KẾ TOÁN TÀI SẢN CỐ ĐỊNH
TẠI CÔNG TY TNHH THÀNH DŨNG
GIÁO VIÊN HD : TH.S ĐỖ THỊ HẠNH
SINH VIÊN TH : HOÀNG VĂN VIỆT
MSSV : 11032243
LỚP : DHKT5LTTTH
THANH HÓA, THÁNG 07 NĂM 2014.
NHẬN XÉT CỦA GIẢNG VIÊN HƯỚNG DẪN
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Giảng viên
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NHẬN XÉT CỦA GIẢNG VIÊN HƯỚNG DẪN
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Giảng viên
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MỤC LỤC
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CHƯƠNG 1:
TỔNG QUAN ĐỀ TÀI NGHIÊN CỨU
1.1Lý do chon đề tài.
!"#!$%&'&()*+$),-'.)/)
01-),234+)*5$67!-1&819:;'<01-),2
28)*+=>85?@<A1&0),B)C)DE::F)848
GHB5$6&)<!#*::HI0JA-14.&HI- -DA28)HI
0J625?A3'KA2<>'*LH>MK-D>N)B3>$-
<)H8O>M!-(#&P)4C)L,E223QR'H8O>M2<!)
E($C8)),%)HB1$%)5-1+
S!&A),@&!@TM>-1D&1)2@H8O>MT)01-
8$U!V)*2*)2@A56)>;K-01-),2A4WT<8$U
8),),&)H8K-01-),2!"(<1<1&)@9),@TM>-1
$6)*&X1)G>2$Y2<2T<->9),5V-Z2$Y
2<2&15&>[>+&1=>'#K-&$C&'">3>=>85?K-01-
),2$Y2<2TM>-1$65V-Z28)84(81>N)B-A3'
K&2\62C)T8F!-!8)K-01-),2
]1;()*$634=>-!ZK-),@&!@TM>-1DAX4^
ZG&):
5&4G&)1>'"GK-4:
1.2. Mục tiêu nghiên cứu :
_:4)>&:;GV!7L<T*1<D7)L'
_1&),T*1<D7)L'
1.3. Phạm vi nghiên cứu :
_74)+)0>`*1<D7)L'A>+Z23T*1<&)
@01-),2$Y47)
_74))">7)L'&]a
_ %) )- )" > G&)T81H<0 5),>7)L'!1%) )-
EbcdbcdebcfC)fcdcedebcf
_`L)-)">7)2.T*1<L'
1.4 Đối tượng nghiên cứu
$%&' ()"
B)$6)">K-G&)5&L<T*1<D7)L'AJ
EAHPH<A71<T*1<))*&P62DE$-!-
)8)2<21&),L<T*1<D7)L'
1.5. Phương pháp nghiên cứu :
>'"GHI0J4+HB2$Y2<2)">JH->
_$Y2<2)G>!-A>;2HB5),>A)g2A)">A:4)><HP
H<A(<1<1T*1<K-L'
_$Y2<2ET*1<
_$Y2<2B)&)T18
_$Y2<22h@ABT"
_$Y2<2P62&hB)T*1<
1.6. Bố cục chuyên đề :
iBJK-(8>'"GN4j$Y
$YcP=>-GT*1<D7)<01-),2
$YeYHU5?5>;G`*1<D7)<01-),2
$YfV*L<T*1<D7)L'&]a
$Yj1&),L<`*1<D7)L'&]a
$%&' ()
CHƯƠNG 2:
CƠ SỞ LÝ LUẬN VỀ CÔNG TÁC KẾ TSCĐ TẠI DOANH
NGHIỆP SẢN XUẤT KINH DOANH
2.1 Khái niệm, đặc điểm, vai trò của TSCĐ trong quá trình sản xuất kinh doanh:
&)H8B# >:5&&)H8:<);MJ0101-),2
k4) HI0J1<17+H8O>MT)01-2\62C))">>R
);&)H8B#lX1>R4VT*1<9),-4m
&)H8B#L:5& &)H8TL:<);M$O<
#$6)<!#&0101-),2k4) AHI0J!1H8O>MT)01-A
>M20#J1W1<B)$6T<>"2\62C))">>R);
&)H8B#
&)H8B#>"&)@5&&)H8B#4&01-),2)>"0&)
7&$6("1>">')-1235C!K)!1&56)@k5)GC)=>'GHU
>A)G>G1>"K1$%)1>"!-!8)$6)2@K-&)H8
+C)<T1856)>;E3>$
!"#$%&'"'()*+",#-
" "*&+,-&
_&)H8B#)G>K517)T<->C):<)()>),A@M
3>$&4J@HI0JT<->$:>T)-4)-&1<17
+H8O>MT)01-G> W)4H->
_&)H8B#5&4+!1(-'*>BTL)*>K-GT)*K-
4+=>B)-)>A&!117+H8O>MT)01-K-4n)01-
),2)!)"
_&)H8B#-4)-&1)G>>T[H8O>MT)01-
_)<!#K-&)H8B#
_)<!#K-&)H8B#$6>'0#&1)2@H8O>MT)01-
L=>-),01-),2!@TM>-1&<A&=>?01-),2
28)@5a'23B&':&>NBTM>-1Y(8
_&)H8B# >:) >'":<)(-3>1*T)(#$/
.&)H8B#L:T)-4)-&1=><!:H8O>MT)01-:a(#
$%&' ().
-14.01)*(+K-T1-ZTo>;A)<!#K-&)H8B#L:a
0#>'0303AE23&1)2@H8O>MT)01-K-01-),2
" &/0,-&12
p)">>R);&)H8B# >:
_kk>$656)@T)*!1$Y5-)E),HI0J&)H8
_>'")<&)H828)$6O<#4+<<);'>'")<!"
fbbbbbbbN
_%))-HI0J!"4+F4
_K)">>R)<!#X1=>'#),&
p)">>R);&)H8B#L:
_@O<#$6&)H8B#L:28)$6O<#4+
<!)"(),X41>"A(<4+<+5;2
_`8FT)4H1<]1-),2T8FT)4H1<&)H8AT)4H1<
56)@>$6A<#>!K)!15)"=>-*&)H8
_q6)@T)*$Y5-)]1-),228)>$656)@E&)H8
!1$Y5-)
_)">>R)<!#A%))-HI0J&)H8B#L:a)B&)H8
B# >:
./012"30*+",#-14'15*+6'780
&)H8B#5&$5),>5-1+K'*>A01-)!.!M=>-!ZC)
17+H8O>MA=>'*#17+H8O>MATB)5$6&M5$6H8
2R4AE8$UC)HV17+&2<!)K-!1GT)*#
!$%AO>*7!-5&M'*>rD8O>M<):sAH8O>M1-)sAH8O>M$
*&1st5& h>/)5>LW!-.)/)<K01-),228):41
$65%))8)/-<M>B;'01-),228))G>!-k4(k>3>
#!$%AE5V-Z=>'!:L,H8O>MA4<'4)*(#2\6271
!-YHU;MTo>;),7)A<2>3>&'&-1K-$%))">
0\]1A),P)4C)&)H8B#!101-),2X1T#2HV2<
!)K-O^+)5&4+MG$6W5"&3>iU):%P)4C)4<'4
)*(#A8))*=>'!:L,01-),24C)FFH>M5-1
+Ah-1M5$6H82R4A7)<&A84(811H82R4K-01-
),2>'*7!-)*45u#!$%$;'&)H8B#5&4+(+
$%&' ()#
2;XB!1<01-),2H8O>MA-)!.=>'*#C)HVHB.
K-01-),2&)H8B#),4+<@O<MF5VA!:
+!-)*(#YHU;MTo>;K-01-),2&HV2<!)K-G
T)*=>B0h&)H8B#$6P)4C)A8))*&1&),\'>+&1
1&8V*4n)%)T[A$28)84(81'">3>2JJH8O>M4+
<),>=>8MAQR'HVN7)&2<!)K-<01-),2!1
GT)*#!$%v>M2<E W)4A-)!.K-&)H8B#T)
-4)-&1H8O>MT)01-AO>M2<EV*T<=>-5&>B)\C)HV
2<!)K-T1-Z_To>;A\C)HV2<!)K-GH8O>MO^+)A&)
H8B#$6!-(#&1<01-),2&'&)G>&&),7)AW
!-'">3>=>85?&)H8B#5&28)=>85?Ww8G),;&)<!#9G
4W),;A28)X10S)T)4!-),(81=>8&HI0J&)H8B#!1
%))-Y)(81=>8&HI0Jk4$6HB5$6&)H8B#&),!7
K-&)H8B#9G4W)<!#A28)X10S)$6>'")<A)<!#-14.&
)<!#.57)K-&)H8B#AX10S)=><!:>N)B3>$<)H8O>M
&)H8B#
2.2. Nhiệm vụ kế toán tài sản cố định:
!:+!-(#&)H8B#5&4+!1 ()>),G=>'4LH8
O>MK-01-),2M8<01-),2H8O>M>+4Z)&23T)
*G>=>'GVK!1),4>-Hk4&P)4C)&)H8B#A-5?
&)H8B#T)*7A$6(<&)H8B#TL30\X1)</-
>;V*0x*YM>&=>'4L!-(#&)H8B#K-01-
),2H->4+%)T[$%()*+A<2'">3>=>85?AT*1<&)
H8B#28)V),<),4JH->
lcmyP)g2A28<AP62HB5),>4+<@O<A3'>
zA@O<T#2%)GHB5$6A),!7A&)<!#&)H8B#),A::
F)84&0)>'&)H8B#!1+)(+01-),2{4)<4H<W
w),A4>-Hk4A3>$A),(81=>8&HI0J&)H8B#U01-),2
lemy8<T#2%))<!#-14.&)H8B#!1=>-!:HI0JA
@1<2h(P1WT*>'@O<HBTM>-1&)H8B#&1)2@
H8O>MT)01-
lfmy-4)-5;2T*17HI -&0V1<)2@HI -&)H8B#A
$%&' ()3
28<@O<)2@V*GHI- -&)H8B#AT)4!-),V
),T*17&)2@HI- -&)H8B#
ljmy-4)-T)4T"AT)4!-#T[1W(M$%&)H8B#A-4
)-<)<57)&)H8B#T)3)*AP2h@::(81=>8&
HI0J&)H8B#U01-),2
2.3. Các cách phân loại tài sản cố định chủ yếu và nguyên tắc đánh giá tài sản cố
định:
."""9:*+",#-"3'
P2h517)&)H8B#5&F&1 )">M#
2h)-&)H8B#&E517)AE42\62C)'">3>=>85?&
71<&)H8B#
B)C)01-),2H8O>MA),2h517)Qk&)H8B#5&YHU
V),@O<L<T*1<ABT"A5;2(<1<1G&)H8B#E
T*17@O<!1),!-(#AP)4C)E517)&)H8B#<2
'">3>2<!)H8O>M&h-1),>=>8T)01-K-01-),2
Phân loại tài sản cố định theo hình thái biểu hiện:
X1<2h517)&':&)H8B#$6)-&e517)
_B)C)&)H8B# >:N4
p&I-A;T)*!Q
p<'4)*(#
p$Y),;8)!>'G0x
p)*(#0JJ=>85?
ph'5h>F4A)-HQY(8
p&)H8B#T<
_B)C)&)H8B#L:N4
p|>'GHI0JM
pi{2<4)H<*
p4;5),>&-
p34G44<')@
p^),>&-
p)M'2g2A=>'G2<&
p&)H8B#L:T<
$%&' ()4
<2h517)&')Q21),=>85?&71<))*JX1E
517)A4&)H8B#&2$Y2<2TM>-1@62C)E517)&)H8
B#
Phân loại theo tình hình sử dụng và công cụ kinh tế:
X1<2h517)&'DV1)-&<4
D-HI0J!1=><!@H8O>MT)01-(-1N4
pD-0\!1H8O>M
pD-0\1&)H8O>M$0\!117+(<&A=>8
5?01-),2
D2Q56)5& D2JJ1>3>2Q56)
D%OI5?5& DTL30\A$/A%-5?
D$-0\
D(81+
<0J5&YHUT*1<2h(PTM>-1&1<B)$Z4+<
@O<
Phân loại TSCĐ theo nguồn hình thành:
N4 DM>$({<>NB
9BKHU >l01hH<&$CAPLAK01-),2(/!-m
V(PH>K-01-),2
;5)"01-5)"T*
3>$({>NB-'
<0J5&YHUT*1<=>85?B>NBTM>-1
Phân loại theo quyền sở hữu:
X1<2h517)&'D$6)-&
DV5&M8D>+=>'GHU >K-01-),2
D)>"=>'GHI0J!1%))->"A(-1N4
pD)>"X12$Y>"17+
pD)>"X12$Y>"&)@
<0J)Q21T*1<PHPH<T*1<1E517)D
.'&;"#*+",#-
<)<&)H8B#5&),O<#)<!#)HPK-&)H8B#&)
H8B#$6<)<533>&<)<57)!1=><!:HI0J&)
$%&' ()5
H8B#$6<)<X1>'")<A)<!#-14.&)<!#.57)X1
L
<1-"2:='&><1-02
..'&*+",#-?'5
>'")<-')<!#(-3>K-&)H8B#5&1&(+<)2@625@
4&01-),2)-!-&$-&1#!@H}H&HI0J
>'")<&)H8B#$6O<#X1E>N:&
a) Đối với tài sản cố định hữu hình mua sắm trực tiếp:
6,-&7)8&9'-:&9'-;:
<=>)?@-(A=(A;BC&DE)'D@
_B)C)&)H8B# >:4>-!8;4
6,-&7F,-(-)G+)=
)(-)G+)@
_B)C)&)H8B# >:4>-0$C):!-1P)&)H8B#
5M'&)H8B#
6,-&7(CD&H):<IJ'*&,-
&0$DC<&BC&
_B)C)&)H8B# >:4>-;2TR>
'&*+",#-=<'0@'@A
_<T18l-Ym;2TR>5)"=>-)84!E
_B)C)&)H8B#()*>W1WM22<
6,-&7(CDK:<(%&;=(L)
M)@DE)9&
b) Đối với tài sản cố định hữu hình do tự chế hoặc do xây dựng cơ bản:
_*>&)H8B#01V*
'&
*+",#-
=
<*+
6'7B"
@
A1B"
"
_*>&)H8B#01Oh'0VY(8
'&
*+",#-
=
<1-"
15
@
A:&4'0#C"
4'1B"
c) Đối với tài sản cố định hữu hình do nhận vốn góp liên doanh, liên kết
hoặc góp vốn cổ phẩn:
$%&' ()N
'&*+
",#-
=
<D0')
?0""
@
A1B"E&
F%,
"
.G'&*+",#-%5
_B)C)&)H8B#L:4>-!)"(),
>'")<&)H8B#~)<4>-y<T18p>*p)2@l-Ym
)84!El*>m5)"=>-
_B)C)&)H8B#L::&E),!-1P)
>'")<&)H8B#~)<4>-625,K-p)2@(/"41W56)&)
H8B#;G@>$6
_B)C)&)H8B#:&E),-1<({E5)"=>-
*=>'GHU >B
>'")<&)H8B#~)<!#625,K-<517)p<)2@E
G=>'GHU >B!V)*2T<
_B)C)&)H8B#L:5&=>'GHI0JM%)7q&)<!#
=>'GHI0JMT)01-),2)>"M0&)7^!8)G>"4+531
)G>F4&$6M2)M';=>'GHI0JM1WHB)G^!8T)
;>'$6=>'GHI0JM622<21W=>'GHI0J;2B
_B)C)&)H8B#L::&!1+)(+01-),25&1&
(+)2@(:$%A625?2<H)E%))4&)H8<2$6#u-
&)">>R);L:1*T)$-&)H8B#L:&1HI0J
.H'&*+",#-'&"A#C"6"#-I
_)<!#625?K-&)H8>"1W)<!#),7)K-T18-1<)G
>"B))>LC)<)2@!V)*22<H)(-3>5)"=>-*17+
&)@
_)<!#)"7)K-T18-1<)G>"B))>1),1>"&)
H8A01-),2HI0J•5,5^)H>M34#A•5,5^)H>M$6)
!162N>"1W5^)H>M)-'1W(">")2@!V)*22<H)
5)"=>-*62N>"&)@$6@&1>'")<K->"$)2@
&42<AT?62N€
2.4 . Thủ tục tăng, giảm tài sản cố định. Chứng từ kế toán và kế toán chi tiết tài
$%&' ()O
sản cố định:
G3J"KL+*+",#-I"#M4'+:N*+",#-
#""HP&,-&
_F014>-Hk4({>NBKHU >
_F014>-Hk4({2Q56)
_F014>-Hk4({>NB-'
_F014>-Hk4({2$Y2<2!8;4A!82
_F013>$Oh'0VY(8(&)-1
_F01V*
_F01&)!6A()*>W
_F01;B25)"01-
_F01>'EY#T<*
_F01;57)B25)"01-
_F01T)4T"2<),E-
_F01<)<F&)H8B#
#" HP&-,-&
_)8401-5?A$6(<&)H8B#
p8<)<!#K-&)H8-5?
p8<HB)G>GT)-5?
p)2@-5?
p`*>'>;2T<
p`*>'O<#T*=>8T)01-
_)8401>'$6&LJ0JJ
_)84015)"01-5)"T*
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_)8401!8B2
GOP*+",#-*Q8J
_i)"(8)-1;&)H8B#lx>HBbc_&)H8B#m
_62NTB)5$6Oh'0VY(81&&lx>HBcb_im
_i)"(8-5?&)H8B#lx>HBbf_&)H8B#m
_i)"(8<)<57)&)H8B#lx>HBb•_&)H8B#m
_i8@&2h(P&)H8B#_‚&)H8B#lx>HBbe_&)H8
$%&' ()"!
B#m
_i)"(8)-1;&)H8B#H - -5C1&&lx>HBbj_&)
H8B#m
_DP&)H8B#AHPX10S)&)H8B#AHP<)
_<E5)"=>--Y4>-&A%T-)>*€
_<&)5),>To>;5)"=>-
G."KL+*+",#-
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_<)<l)HB5),>m&)H8B#
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2;=>85?AHI0J&)H8B#
#.",,-&
<HB&)H8B#5&=>'#14n)&)H8B#4+HB),>X1
>'"kM#9),<HB&)H8B#$6)*&X1E
B)$6)&)H8B#n)B)$6)&)H8B#TL2h(),-
HI0J-'5$>! G>28)HB),>!)"&TL-'P)!1H>B%))-
(81=>8HI0J7)Y#DB),>K- &)H8B#^-5?1W
$6(<TLHI0J57)1 &)H84C))*2;DB),>&)H8B
#5&4+;262HB(-1N4)G> HBHk2O*2X14+V&>'"k
M#ƒ517)&)H8B#A4&)H8B#&B)$6&)H8B#
&B)$6&)H8B#!14%<HB&)H8B#4&BM
$6) -<(+2;5)"=>-!1),X10S)&=>85?A),1!->T)
3)*a$F$%&!&(>+$6!<),4;MK-<(+
2;<h!1T)(81=>8&HI0J&)H8B#
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5?Y)*2JJ1L<=>85?T*1<)HP28)X1EB)
$6)&)H8B#B)$6)&)H8B#5&E;T*M>1&ƒ
(-1N48;<5k2&2J\T„4X1B)$6)&)H8B#5&
4+;!)"(),G4WT*M>V),$6 F+5;2
$%&' ()""
M#1W5&4+,BN4)G>(+2;&)H85)"T*C)->TL
<!%)\V),4+1W4+HBFM#B)$6)&)
H8B#L:5&E&)H8B#L:k5)GC)4++)0>)2@
&4+4J@!)"4&01-),2O<#4+<!)"(),A
T)4H1<&>$656)@T)*E),k4) &)H8),1),X1
0S)&=>85?28))*&<HB1EB)$6)&)H8B#n)B)
$6)&)H8B#28)T?),>!)"9),<HB&)H8B#5&01
01-),2=>'#\'X1)G>T),JK-01-),2$28)
84(81@>;56)!1L),;()*&)H8B#X14AX1517)
&>',B)TL!\5W2
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5)"=>-*&)H8B#U01-),2…PT*1<))*&)H8B#
U2.T*1<&PT*1<U<Y#HI0J&)H8B#E(-
3>28<4Z)()*+K-&)H8B#!101-),2&5&FT*
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