một số giải pháp hoàn thiện công tác kế toán về tài sản cố định tại công ty tnhh xd&sxvlxd bình minh

 
 

TRƯỜNG ĐẠI HỌC CÔNG NGHIỆP TP. HỒ CHÍ MINH
B 
B GIÁO DO
KHOA K TOÁN  KIM TOÁN






 CÔNG TY TNHH XD&SXVLXD BÌNH MINH

G Ging d
N Sinh viên thc hi
MSSV : 11019423


 
 

DANHMC CÁC T VIT TT
TNHH : Trách nhim hu hn
KCN : Khu Công Nghip
TP : Thành ph
 : Tài sn c nh
SXKD : Sn xut kinh doanh





 
 


M
Hitrong thi k hi nhp sâu rng vào nn kinh t th
ng th gii, vì vy sau khi gia nhp T chi th gii thì s nh
ng c  n nn kinh t c ta càng ln m    c các
doanh nghip Vit Nam cn phi chun b hành trình m thích ng tt vi môi
ng cgp không ít s n tn ti
và phát trin thì sn phm làm ra ca doanh nghic nhu
cu và th hiu ca khách hàng, sn ph phm bo chng, mu mã
p và có giá thành phù hp vi túi tin ci tiêu dùng.










K toán là mt công c qun lý gi vai trò trng yu nht, gn lin vi hot
ng quã xut hin cùng vi s i sng kinh t- xã hi loài
i.T nhng thi k t s dng nhng khái ni
và mt s yu t n ca k  ghi chép li các nghip v kinh t bng

nhn mà ngày nay chúng ta v d
 là mt khoa hc, mt công c không th thi qun lý
 
 

hong kinh doanh ca doanh nghic bit trong nn kinh t th ng,
doanh nghip là nh kinh t, t bào ca nn kinh t quc
tip tin hành các cuc sn xut sn phm cung cp các thit b, dch v ng
nhu cu ca xã hi.Công ty TNHH Bình Minh là mt doanh nghip hong
c v  h giá thành sn
phm.T  c chi phí và giá thành h doanh nghii
tiêu dung có kt qu tt nht.
 


                 




 

 
- 
- 

- 

 
 

 
- 
 
- 
- 
- 
- 

RONG DOANH



.
Em xin chân thành c ng dn ca , cùng
các cô, chú, anh, ch trong phòng k toán ti C t tình ch bo và
truyt nhng kin th c hc tp và hoàn thành báo cáo thc
tp ca mình. Tuy nhiên trong quá trình hc tp, nghiên cu và tham kho các tài
liu, chc chn em còn nhiu thiu sót hn ch. Vì vy em rt mong nhc s
 và góp ý kin t phía các Quý thy cô và các bn trong lp.
Em xin chân thành c
Thanh Hóa, ngày 4 tháng 05 năm 2014
 
 



DOANH



- Tài sn c nh là tài sng thi 4 tiêu chu


- Chc chc li ích kinh t t vic s dng tài s
- Nguyên giá ca tài sn phnh mt cy
- Thi gian s dng t  lên
- Có giá tr t  lên



u hình:
- Nhà ca
- Máy móc thit b
- n vn ti

- 
- 
- 
- 
- 
- 
 

 

- T


- 


 
 

- 

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- 

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- 

- 
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
 

 
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 
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
 
- 

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- 
s
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 
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 TSCt
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 
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


 

 




- 



-
-
-
-

Tài khon s dng: TK 211-Tài sn c nh hu hình
- TK 2111 Nhà ca, vt kin trúc
- TK 2112 Máy móc, thit b
- n vn ti, truyn dn
- TK 2114 Thit b, dng c qun lý
- TK 2118 Tài sn c nh khác
- TK 213 Tài sn c nh vô hình
- TK 2135 Phn mm máy vi tính
- TK 214 Hao mòn tài sn c nh
- u hình
- 

S sách s dng
- S cái TK 211, 213, 214
 

 
Mua s
Gim  do khu hao ht
ng bán
Tài sn c nh
TK133
TK811
- Th tài sn c nh
- Báo cáo tình hình tài sn c nh
- Bng tính khu hao.
Sơ đồ 2.5: Sơ đồ hạch toán tăng, giảm TSCĐ
TK 111, 112 TK 211 TK 214







Sơ đồ 2.6: Sơ đồ trình tự luân chuyển chứng từ giảm TSCĐ

B
phn
S
dng


Giám
c

B
phn s
dng
K toán
tng
hp
Gi
ngh
thanh
lý, NB
Xét
duyt
Biên
bn
thanh
lý, NB

Ghi
gim

Nghip
v
thanh
lý, NB


tr, bo
qun,
chng
t
 

 




-



-

 Mua 
TK111,112,331 TK 211- 
 TK2411 TK111,112




TK3333 

TK 33312 TK 133
c KT)

TK 3339

 

 

TK411 TK411, 414b

b
TK111, 112 TK331 TK 211

 TK133
TGTGT
TK 142, 242 TK635



c) i
 
TK 211 TK 214

- 
ghi





 

 
TK 211- 


TK 214

TK 711 TK 131 TK211- 


TK33311 



d)
TK 621 TK 154 TK 632







TK 512 TK 211- 
 

 


TK 111, 112

e)
TK 241 TK 211- 





f)a
SXKD:
TK 911 TK 711 TK 211


TK 111, 112



g) 

 

 




TK241 TK 213



TK 133( 13332)

1.5.2








 
-



 

 
 

1.6.1
a
 




-

TK 2114 TK 421
GT HM K/C CL thu > chi
K/C CL chi > thu


TK 711 TK 111, 112
Thu thanh
TK 33311

b
TK 211-  214 TK 111, 112

 

 
TK 4313 TK 3331


TK 4312




c) 
TK 211- 

TK 466


1.6.2








 

 


1.6.5 




 











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 
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 

 

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
- 

- HM VH
- 
KH
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KH-
- 

- 

- 
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
- 

- 
 

 

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- 

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
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12
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


 :


 

 








 
1,5

2

2,5




1.9 
- 

 
 
a. 

T 
gi
 

 
ê

 Ti



- 

- 

- 

- 

- 



- 

- 

- 
 

 

 
1) 


















2) 

3) 

