giải pháp hoàn thiện công tác kế toán các khoản phải thu tại tổng công ty đầu tư xây dựng cầu đường – công ty cổ phần







 !


 !"#
$% &'()*+,
)$! '-+.
/))$ '00102132
*% ' 02
"#$%&'$()
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
4567$% &
















Ngày …. Tháng … năm 2014
$
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 i
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
4567$















Ngày …. Tháng … năm 2014
$
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 ii
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
 7/8),9


 !"!#

$%&
#%'(
)*+,(-./01
+,(-./#
2+,(3(41
5+,(6'7895
):;,1("!'7<=/ $
)1("!'71;7 *
 ),>?,((41$&
@A)%B9C,488D$
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 iii
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
7/8:$;
 :$; -
(  *+, /012.334536.3
'  *+, /012.3
7  89/3.3+:;3453<.
) =>  ?5@AB+.3CDE.3
%  *+B3D
F =>G =HICJ.K/LM
N  +9A82K+EAO.K
P QR S.K.3H.T+U.VED1W.K
X Q W+1Y.KA3*.3T+U.
($  *.3/3Z.3
((  3[AB\/3].KA^
('  _/3]/B+.3A`
(7  W+1Y.K.3*.ab/
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 iv
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
/8*8

c=de#Qfg>h+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
c=de#QfiG++
++
++
++
++
++
++
++
++
++
++
++
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 v
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà

++
++
++
++
>jGiGkl+++
>jmQn+T
jRjT
Rol(
          
    
    
    
    
    
(!RpRlcQ#iil7
        
 ! " 
#$%&!'  '(!  
 )       
 '(!( !* '$ !#    
-76E)$
3(#
 18<7,41#
$F8!GHI J%J*
 !#** '(!( !* '$    +
 '(!$   ,
-76E)5
4KGL)&
 %F 0
 '(!( !* '$! -    

 -76E)
 4KGL)
  3(MKGL
 $1
. // 0 !#   
12!' # /  '(!   
 #F8!GHI *J%!"!J$
F *N%!"!$
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 vi
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
OD8DPI=8QGRS8T!"!$
ODUT8Q68TV8QGR!$
ODUTGR8TV6IMD$
ODUT8T"4W'VXIVGQ8L8Q6VGRVYI8Q!
"!$
O8DV<Z[8Q86$
O\78R8Q868TSV4>]PVP4KGL$
O3!V!8Q6VGR$
ODUTP8TV8QGR!$
0@^8R!"!HI^'!D$
14D4X$
 '(!( !* '$   +
$3(2
$18<7,412
$ 4KGL2
$$F8!GHI 2JJ2
$#%&
 (! " !#3   4
#3(
#18<7,41


# F8!GHIF$J'(J
#$%'(
* !#**# / 
 3=41?,(-./013
 +,(-./$
  _41?+,(3(41*
 $+,(6'7892
'!q###iil
rsol=ts>qol7(
5665   7   
8 / 2!' !   
$'12!*''1 ! 9:!#'%; 
  "'  / !<$ ''  !#:!#'%! "  #  $   
:2!'   9 !#:!#'% #  
$:;,"!'7<=/) $
$`aA'1("!'71;7) #
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 vii
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
$ 1(1;7bcd3beN33%) 2
   '(!*0 !#;"   =
2!'  '(!' ' !#:!#'% 9!#*0 !#;#    "  ,
 ' !#/ / '(!*0 !#' :!#'%; %     ,
 !' $ 9:!#'%  
 5 7    7&   '   
  "> *?!@(  '(!:!#! * '$' :!#'%! "    (   
 '(!:!#! * '$ (  
)F0 $$
FQIf#&
 (!* '$! - 3    

 '(!( !* '$3=   
#F'(#5
#5
7!FF
uvc=dQwxtlyli
###iilrol=ts>q
olFF
 ABC )  
 D$ !@E;*  
 :!#' '(!>  ' !# !#' / 0 !#;*    % # +   
2!2!'  :!#' '(!'9!'(!; #  =
  gA')*2
 -A')*2
  _/G])*5
 .   3  7 ; ,  -  .  ,
   '(!'9!'(!; #  ,
 $D$  9> '  !E !( !' ! ( !* '$;           +4
RlcN'
 RliN7
ojRjN)
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 viii
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
*"/<
0(=>67
G@ABzCDE.3.K3+:{.*DA8D.K3D<A1W.K, ?5@AB+.3CDE.3/|E;6.3/}.K
1~5MEDKY;8@A.3+~5;0+•5E.3:B+.3A`V+U.•5E.Ab+T@.1~A3E.3AD9..3a!
3E.3AD9.Tb+.3*.ab/"Tb+/9.MW/S.K.3H.T+U."A3E.3AD9.A8D.K.W+MW"
A3E.3AD9.Tb+.Ka€+;5E".Ka€+/5.K/@{5I.3+U./3+`;;[A1W/EDT*
A3a€.K?5IU..3@AV*•5E.3:A3E.3AD9.Tb+.Ka€+;5E3*.KT*.Ka€+/5.K/@{
0+Tb+/9/1L.T23D<A1W.KA8D.K.K*.3?HICJ.K"•5E.3:A3E.3AD9.Tb+

.Ka€+;5E3*.KT*.Ka€+/5.K/@{K•.V+~.Tb+;0+•5E.3:/|ECDE.3.K3+:{
A8D.K•59A86.3;5E .K5IU.{3‚V+:5T*A+U5A3‚3*.K3D99/.K3+:{T‚V+U.
•5E.1`.•5E.3:.*IC+ƒ.8EA3a€.K?5IU.1Y.KA3€+36.3A3]/,„C‚.KA8D.K
A3E.3AD9.T*{3aL.KA3]/A3E.3AD9. 33a….KAb+T+:/K3+/3†{/|EB`AD9.T+U.
V<+A3a€.K?5IU.M+`.1_+
Q+:/A3E.3AD9.V+U.•5E.A8J/A+`{Ab+;WA,0B3D ;‚/A35W/T~T0.M‡.K
A+~."B3D {3-+A35".ˆ{3-+A8-.U./‰ 33a….KVb.Ab+A6.336.3A*+/3Z.3/|E
CDE.3.K3+:{A8D.K;WAA3€+Bz.3@A12.38ab/.34.KA3EI1_+/‰A3Š.‰+V*V+U.
A‚/{39AA8+Š.T*;…8W.K/|E•5E.3:A3E.3AD9.Tb+.Ka€+;5ET*.Ka€+M9.T*
33a….K/|E.‰Ab+A6.336.3A*+/3Z.3/|E;‹+CDE.3.K3+:{"IU5/Œ5.K3+:{T‚
10+Tb+B`AD9.A3E.3AD9./}.KT6A3`;*/ED3L."B`AD9.B3S.K/3•/‰.3+:;T‚
K3+/3†{;*/Ž.{3-+/325A89/3.3+:;A353Y+.3E.3/9/B3D .ˆ"A6;.K5Y.35I
1W.KT0.1ŠA8-.ˆ"M+`AVa€.KA8ab/T*3<./3`1aˆ/8|+8DA8D.KA3E.3AD9.
8D.K•59A86.33D*.A3+:.1Š/‰A3ŠA3Z/3.K3+Tb+.34.KA3EI1_+1‰"B`AD9./325
A89/3.3+:;,•K•{{3-+B3S.KZAB3‰B3O."1HIV*1+~5B3S.KA3ŠA89.3B3‘+
3[.A3]/1aˆ/AŒ;•5E.A8’.K/|ET@.1~ “Kế toán phải thu tại Công ty
ĐTXD Cầu đường - CTCP ”“;1”;<.3C<./3’.1~A*+.*I.3‡;A6;3+Š5"
.K3+U./]5T*3’/3‘+,H53L./L,…V\V5[."A3J/A8<.K/}.K.3aK+-+{39{.3‡;
3D*.A3+:./35IU.1~
?(/8@
6;3+Š5,H53L.T~A3J/A8<.K/S.KA9/B`AD9./S.K.ˆ{3-+A35A<+/S.KAI
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 1
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
A^1‰1aE8E1aˆ/.34.KK+-+{39{/‚A3Š1ŠK‰{{3Œ.3D*.A3+:./S.KA9/B`AD9.
/S.K.ˆ{3-+A35A<+S.KAI=>Œ51a€.K
2(/$@
3S.KK+E.!S.KAI=>Œ51a€.K
3€+K+E.![{A85.K.K3+U./]5,0V+:5/S.KAI.O;'$(7
A(BC7@
•;1aˆ/.34.KB+`.A3]/T~B`AD9./S.K.ˆ{3-+A35A<+/S.KAIA^1‰A<D

A+~.1~/3D;6.3,E5.*IV*;T+:/A<+.34.K.L+A3J/A`
‰.34.KAaC5I,9.KA<DA8D.K•59A86.3V*;M*+"A^1‰A<D1aˆ/.34.KB+`.
A3]/A3J/A`"1-;M-D1aˆ/.34.K3*.3A8E.KA8D.K/5W/,0.K,E5.*I
D(@
3aL.K{39{B`AD9.
3aL.K{39{•5E.,9A
3aL.K{39{{3H.AZ/3
3aL.K{39{{3‘.KT@.
3aL.K{39{A35A3[{,0V+:5
E(>
KD*+V€+.‰+1Œ5T*{3Œ.B`AV5[.A36/35IU.1~KY;7/3aL.K!
3aL.K(!L,…V\V5[./35.KT~B`AD9./9/B3D {3-+A35
3aL.K'!3J/A8<.K/S.KA9/B`AD9./9/B3D {3-+A35A<+_.K/S.KAI
1Œ5Aa=>Œ51a€.K
3aL.K7!WA,0B+`..K32.3‡;3D*.A3+:./S.KA9/B`AD9./9/B3D {3-+
A35A<+_.K/S.KAI1Œ5Aa=>Œ51a€.K
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 2
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
0')<*B*4$
0(0(F7$
0(0(0(GHIJGKLKMN
3D {3-+A35?9/12.3•5I~.Vˆ+/|ECDE.3.K3+:{T~;WAB3D A+~."3*.K
3‰E"C2/3T‚;*CDE.3.K3+:{,•A35T~A8D.KAaL.KVE+3D .ˆ{3-+A35V*;WA
A*+, /|ECDE.3.K3+:{1E.KM2/9/1L.T2"A_/3]/B+.3A`"/9.3H.B39//3+`;
C‚.K;*CDE.3.K3+:{/‰A89/3.3+:;{3-+A353Y+
9/B3D {3-+A35V*;WAVD<+A*+, /|E/S.KAIAZ.3CJEA8U.A@A/-/9/
B3D .ˆ"/9/K+EDC2/3/3aEA3E.3AD9.3D•/M@A/].K3•ET‚A+~.A:.*D;*/9/
/D..ˆ3EIB39/33*.K/3aEA3E.3AD9./3D/S.KAI9/B3D {3-+A351aˆ/B`
AD9./|E/S.KAIK3+V<+T*{3 9.3A8U.M K/H.10+B`AD9."MEDKY;A9A/-/9/
B3D .ˆ;*/S.KAI/3aECŽ+1aˆ/T*/9/B3D .ˆ/3aE1`.3<.A3E.3AD9.9/

B3D {3-+A351aˆ/K3+.3[..3aV*A*+, /|E/S.KAIT6/3–.K{3 9.3/9/
B3D A+~.,•1aˆ/A3E.3AD9.A8D.KAaL.KVE+9/B3D {3-+A35C*+3<.,•1aˆ/
K3+.3[.V*A*+, C*+3<.A8U.M K/H.10+B`AD9.Œ53`A/9/B3D {3-+A35
.K•.3<.1aˆ//D+V*;WA{3Œ./|EA*+, T”.KVE+/|E/S.KAI
8D.KB`AD9.".`5/9/B3D .ˆ.*I1aˆ/A8-A8D.KA3€+3<.Cab+;WA
.O;—3D•/A8D.K;WA/35Bz3D<A1W.KB+.3CDE.3˜A361aˆ/?`{T*DA*+, T”.K
VE+`53L.;WA.O;3D•/3L.;WA/35BzB+.3CDE.3A36B3S.K{3-+V*A*+,-
T”.KVE+
FOPLJMQJPLJQRGL'
K3+:{T‚A3E.3AD9.V*•5E.3:K+4ECDE.3.K3+:{Tb+/9/B39/3.ˆ"/3|.ˆ"
.KH.3*.K"/9/A_/3]/A*+/3Z.3T*/9/10+A9/B39/T~/9/B3D {3-+A35"{3-+
A8-"/9/B3D TEIA8D.K•59A86.33D<A1W.K, ?5@AB+.3CDE.3/|ECDE.3
.K3+:{
y5E.3:A3E.3AD9./‰8@A.3+~5VD<+.3a.K/35.K•5I/‰3E+36.3A3]/A3E.3
AD9.V*!A3E.3AD9.A8J/A+`{T*A3E.3AD9.•5EA85.KK+E.
™3E.3AD9.A8J/A+`{!Ka€+;5ET*.Ka€+M9.A3E.3AD9.A8J/A+`{Tb+.3E5
M‡.KA+~.;•A3D•//35IŠ.B3D 10+Tb+/9/B3D .ˆ{39A,+.3
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 3
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
™3E.3AD9.•5EA85.KK+E.!Q+:/A3E.3AD9.K+4E.Ka€+;5ET*.Ka€+M9.
B3S.KC+ƒ.8EA8J/A+`{Tb+.3E5;*/‰;WAMU.A3]ME—.KH.3*.K3EI/9/A_/3]/
A*+/3Z.3B39/˜1].K8EV*;A85.KK+E.A3E.3AD9./9/B3D .ˆ{39A,+.31‰A3S.K
•5E|I.3+:;A35"|I.3+:;/3+",†/3EIA3aAZ.C‚.K
0(0(?(SOTULQVHJWHJQRGL
™3-+A3“DCš+/3+A+`AA^.KB3D .ˆ{3-+A35A3“DA^.K10+Aaˆ.K"A3a€.K
?5IU.A+`.3*.310+/3+`5B+Š;A8E"1S.10/T+:/A3E.3AD9.1aˆ/B2{A3€+
™3-+B+Š;A8E10+/3+`5A3“D12.3Bz3D•//50+A39.KA^.KB3D .ˆ{39A
,+.3",0{3-+A35T*,0/Ž.{3-+A35
™3-+A3“DCš+/-M‡.K.K5IU.A:T*•5I1_+A3“D›Y.KQ+:AE;œ10+Tb+
/9/B3D .ˆ{3-+A35/‰K0/.KD<+A:"/50+Bz{3-+1+~5/3•.3,0CaA3“DA•K+9

•5+1_+A3J/A`
™3-+/3+A+`AA3“D/-/3•A+U5K+9A82T*3+:.T[A10+Tb+/9/B3D .ˆ{3-+A35
M‡.KT*.K"M</"19•5\50+Bz{3-+1+~5/3•.3,0CaA3“DK+9A3J/A`
™3-+{3H.VD<+/9/B3D .ˆ{3-+A35A3“DA3€+K+E.A3E.3AD9./}.K.3a
A3“DA^.K10+Aaˆ.K
™3-+/O./]T*D,0Ca/3+A+`AMU..ˆ/|E;WA,0A*+B3D A3E.3AD9.(7("
ž1ŠV@I,0V+:5K3+T*D/9//3•A+U5A8U.M K/H.10+B`AD9.
0(?( 
0(?(0(XQRGLIJRYLZJYKQJOIJGHJJ[LS
3-+A35/|EB39/33*.K!V*B3D A+~.;*CDE.3.K3+:{{3-+A35A^.34.K
B39/33*.K1”1aˆ/CDE.3.K3+:{/5.K].K3*.K3‰E"C2/3T‚A3“D{3aL.KA3]/
M9./325—MEDKY;A+~.3*.K/3aE/‰A35`K+9A82K+EAO.K3D•/1”/‰A35`K+9A82K+E
AO.K˜3D•/M9.3*.KA3“D{3aL.KA3]/A8-A8ab/
1.2.1.1. Nguyên tắc hạch toán:
ˆ{3-+A35/Œ.1aˆ//3+A+`A/3DA^.K10+Aaˆ.K{3-+A35"A3“DA^.K.W+
C5.K{3-+A35"A3“DCš+/3+A+`A{3-+A35.K•.3<."{3-+A35C*+3<.T*K3+/3†{
A3“DA^.KVŒ.A3E.3AD9.
0+Aaˆ.K{3-+A35V*/9/B39/33*.K/‰•5E.3:B+.3A`Tb+CDE.3.K3+:{
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 4
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
T~;5E, {3Ÿ;"3*.K3‰E".3[./5.K/@{C2/3T‚"BŠ/-"M@A1W.K, 1Œ5
Aa
3S.K{3 9.3T*DA*+B3D .*I/9/.K3+:{T‚M9., {3Ÿ;"3*.K3‰E"
M@A1W.K, 1Œ5Aa""/5.K/@{C2/3T‚A35A+~..KEI—A+~.;•A",†/3D•/1”
A35•5E.KH.3*.K˜
`AD9.{3-+A+`.3*.3{3H.VD<+/9/B3D .ˆ"VD<+.ˆ/‰A3ŠA8-1–.K3<."
B3D .ˆB3‰1Ž+3D•//‰B3-.O.KB3S.KA353Y+1aˆ/"1Š/‰/O./]?9/12.3,0
/3Z/3V[{CJ{3Ž.K{3-+A35B3‰1Ž+
1.2.1.2.Chứng từ kế toán
3].KA^,„C‚.K1Š3</3AD9.KY;!

3+`5A35
3+`5/3+
+@IM9D/‰.KH.3*.K
9//3].KA^/Œ.1Z.3B ;Tb+/9//3].KA^K0/{39A,+.3.3a‰E1L.
"K+@I1~.K32A3E.3AD9."A3S.KM9D.ˆ"G+U.M M¡A8^/S.K.ˆ"G+U.M
10+/3+`5/S.K.ˆ"ž
1.2.1.3.Sổ kế toán và quy trình ghi sổ kế toán
P()\]GHJ]^_`LS
GEDKY;/9/,_!.3[AB\/35.K",_.3[AB\1•/M+:A",_/9+(7(3-+A35
B39/33*.K",_"A3¢B`AD9./3+A+`A
a(bcLJQdSJK]\IXQRGL
 

Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 5
3].KA^
K0/

_/9+
3S.K,„C‚.KG
‰,„C‚.KG

1•/
M+:A
_/9+
(7(
ž
(7(
ž
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
1.2.1.4.Kết cấu và nội dung phản ánh của tài khoản 131” Phải thu khách

hàng”
Ra5\!*+B3D .*I/‰A3Š/‰,0C5“MU.‰0CaMU.‰{3 9.3,0A+~.
.3[.A8ab/"3D•/,01”A35.3+~53L.,0{3-+A35/|EB39/33*.K/3+A+`AA3“DA^.K
10+Aaˆ.K/‚A3Š3+V[{M K/H.10+B`AD9."{3-+V@I,0Ca/3+A+`AA3“DA^.K10+
Aaˆ.K{3-+A35/|EA*+B3D .*I1ŠK3+/-'/3•A+U5MU.›*+, œT*MU.›K5Y.
T0.œ
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 6
@63X
GU.ˆ (7(
SD đầu kỳ!,0A+~./Ž.{3-+A35
B39/33*.KT*D1Œ5Bz
SPS trong kỳ!
0A+~.{3-+A35/|EB39/33*.KT~
, {3Ÿ;"3*.K3‰E"C2/3T‚1”
/5.K/@{T*?9/12.3V*1”A+U5A3‚
0A+~.A3^EA8-V<+/3DB39/33*.K
SD đầu kỳ!0A+~.B39/33*.K].K
A8ab//Ž.…1Œ5Bz
SPS trong kỳ!
0A+~.B39/33*.KA8-.ˆ
0A+~..3[.A8ab/"A8-A8ab//|E
B39/3
3D K+-;K+93*.KM9./3D
B39/33*.K,E5B3+1”K+ED3*.KT*
B39/33*.K/‰B3+`5.<+
>DE.3A35/|E,03*.KM9.M2

.Ka€+;5EA8-V<+
0A+~./3+`AB3@5A3E.3AD9./3D
.Ka€+;5E

SD cuối kỳ!0A+~./Ž.{3-+A35/|E
B39/33*.K
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
0(?(0(D(JefLSZJGZJWHJQRGLHGHIJRYLZJYKQJO
(7(
%((%7("%7'"%'(
—(E˜"—(M˜"—'E˜"—7/˜"—7M˜"—"7C˜"—)M˜—FE˜"—N˜"—P˜
777(777(
—.`5/‰˜
B(%'"(%7"(%F"F((
777PN—(/˜ —('˜B(77

77N(7X
—7E˜—()˜
(%F"(%(F)'
—)E˜
((("((')(7
—)/˜—(%˜
B)(7 777("777'ž
—%˜—(7/˜
BF7%
—X˜
B((("(('ž
—($˜"—(7E˜"—(7M˜
B%(%—((˜
Sơ đồ 1.1. Sơ đồ hạch toán tài khoản phải thu khách hàng
9/.K3+:{T‚B+.3A`V*;AO.K/9/B3D œ{3-+A35B39/33*.Kœ
—(E˜10+Tb+3*.K3‰E", {3Ÿ;/325A35`A3“D{3aL.K{39{B3@5A8^
T*CDE.3.K3+:{A3J/3+:.T+:/.W{A35`A3“D{3aL.K{39{B3@5A8^"B`
AD9.{3 9.3CDE.3A35A3“DK+9M9./3aE/‰A35`

Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 7
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
—(M˜0+Tb+3*.K3‰E", {3Ÿ;C2/3T‚B3DD.KA35W/10+Aaˆ.K/325A35`
3D•//325A35`A3“D{3aL.K{39{A8J/A+`{"B`AD9.{3 9.3CDE.3
A35A3“DK+9M9.1”MEDKY;A35`
—(/˜3+/5.K/@{3*.K3‰E", {3Ÿ;"C2/3T‚/3DB39/33*.KA3“D{3aL.K
{39{A8-/3[;"A8-K‰{
—'E˜3+M9., {3Ÿ;"3*.K3‰E"C2/3T‚/325A35`A+U5A3‚1•/M+:A"A35`
?5@AB3Ÿ5A36CDE.3A35M9.3*.KV*A_.KK+9A3E.3AD9.MEDKY;/-A35`A+U5A35
1•/M+:A"A35`?5@AB3Ÿ5
—'M˜3 9.3,0A35`A+U5A3‚1•/M+:A"A35`?5@AB3Ÿ5{3-+.W{
—'/˜>DE.3.K3+:{.W{A35`A+U5A3‚1•/M+:A"A35`?5@AB3Ÿ5
—7E˜8a€.K3ˆ{3ˆ{3ˆ{1Y.K?HICJ.K•5I12.3.3*A3Œ51aˆ/A3E.3AD9.
A3“DA+`.1WB`3D</3"B3+B`A•5-A3J/3+:.3ˆ{1Y.K?HICJ.K1aˆ/ab/AZ.3;WA
/9/31@.KA+./[I"B`AD9./O./]T*D/3].KA^{3 9.3CDE.3A35A5£D£.K].K
Tb+{3Œ./S.KT+:/1”3D*.A3*.3CD.3*A3Œ5AJ?9/12.3
—7M˜8a€.K3ˆ{3ˆ{1Y.K?HICJ.K•5I12.3.3*A3Œ51aˆ/A3E.3AD9.A3“D
K+9A82B30+Vaˆ.KA3J/3+:."B3+B`A•5-A3J/3+:.3ˆ{1Y.K?HICJ.K1aˆ/?9/
12.3;WA/9/319.KA+./[IT*1aˆ/B39/33*.K?9/.3[."B`AD9.1”3D*.A3*.3
1aˆ/B39/33*.K?9/.3[.
—7/˜3D A+~.A3a….KA351aˆ/A^B39/33*.KA8-{3‚A3U;/3D.3*A3Œ5
B3+A3J/3+:.3ˆ{1Y.K1Y.K1<A3D•/TaˆA;WA,0/3•A+U5/‚A3Š1”1aˆ/K3+
A8D.K3ˆ{1Y.K
—7C˜3D MY+A3a€.KA351aˆ/A^B39/33*.K3EI/9/MU.B39/1ŠM¡1•{
/3D/9//3+{3ZB3S.KMEDKY;A8D.KK+9A823ˆ{1Y.K
—)E˜3+A8-3*.K/3D1L.T2.3[.|IA39/.3[{B3Ÿ5
—)M˜3Z|IA39/.3[{B3Ÿ5T*A35`AZ.3A8U.{3Z|IA39/.3[{B3Ÿ5
—)/˜0+Tb+/9/B3D /3+3W/3D1L.T2|IA39/.3[{B3Ÿ5V+U.•5E.1†.
3D<A1W.K.3[.|IA39/.3[{B3Ÿ5
—%˜`AD9./3U.3V:/3A•K+9T*D/50+.+U.1WB`AD9.

—'˜9/.K3+:{T‚V*;K+-;/9/B3D ›{3-+A35B39/33*.KœA8D.K1L.T2
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 8
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
—FE˜3 9.3B3D 3*.KM2A8-V<+
—FM˜.3[{B3DV<+,03*.KM2A8-V<+T*K3+K+-;K+9T0.3*.KM9.
—N˜`AD9.K+-;K+93*.KM9.
—P˜B3 /3+`AB3@5A3aL.K;<+/3DB39/33*.K
—X˜0A+~./3+`AB3@5A3E.3AD9./3DB39/33*.K
—($˜3+B39/33*.K].KA8ab/A+~.3*.KA3“D3ˆ{1Y.KM9.3*.K3D•//5.K
/@{C2/3T‚
—((˜`AD9.A+~.CDB39/33*.KA8-.ˆ
—('˜39/33*.KA3E.3AD9.M‡.K3*.K—{3aL.KA3]/3*.K1_+3*.K˜
—(7˜`AD9.…/9/1L.T2.3[.|IA39/.3[{B3Ÿ5
—()˜`AD9./9/B3D .ˆ{3-+A35B3‰1Ž+{3-+?„V\?‰E,_
—(%˜`AD9./3U.3V:/3A•KZ30+1D9+T*D/50+.+U.1WB`AD9.
0(?(?(XQRGLJOX
JGKLKMN'35`K+9A82K+EAO.K1aˆ/B3@5A8^!V*,0A+~.;*CDE.3.K3+:{
1”.W{/3D3*.ab/B3+;5ET[AAa"3*.K3‰E"C2/3T‚"1ŠB3+CDE.3
.K3+:{M9., {3Ÿ;3*.K3‰EA3S.K•5E.Ka€+M9.,•1aˆ/B3@5A8^3D•/A8-V<+
A3“DV5[AA35`3+:.3*.3
3J//3@AA35`1aˆ/B3@5A8^V*!WAB3D {3-+A35/|ECDE.3
.K3+:{10+Tb+KH.,9/33*.ab/".‰1aˆ/A3E.3AD9.M‡.K/9/3B3@5A8^T*D,0
A35`{3-+.W{3D•/1aˆ/3D*.A8-M‡.KA+~.;•A"A+~.K„+.KH.3*.K
1.2.2.1. Nguyên tắc hạch toán:
#{C‚.K10+Tb+/L,…B+.3CDE.3A35W/10+Aaˆ.K/325A35`A3“D
{3aL.K{39{B3@5A8^
0+Tb+3*.K3‰E"C2/3T‚;5E.KD*+T*D,„C‚.K1Y.KA3€+/‰3D<A1W.K
, ?5@AB+.3CDE.33*.K3‰E"C2/3T‚/325A35`T*B3S.K/325A35`
A36CDE.3.K3+:{{3-+3</3AD9.8+U.KA35`1Œ5T*D1aˆ/B3@5A8^T*A35`
1Œ58EB3S.K1aˆ/B3@5A8^

8a€.K3ˆ{CDE.3.K3+:{;5EA*+, "3*.K3‰E"C2/3T‚,„C‚.KT*D3D<A
1W.K, ?5@AB+.3CDE.33*.K3‰E"C2/3T‚A35W/10+Aaˆ.K/325A35`A3“D
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 9
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
{3aL.K{39{A8J/A+`{3D•/3*.K3‰EC2/3T‚B3S.KA35W/10+Aaˆ.K/325A35`
,„C‚.K/3D3D<A1W.K,J.K3+:{A36,0A35`CŒ5T*DB3S.K1aˆ/
B3@5A8^
O./]1Š?9/12.3,0A35`1Œ5T*D1aˆ/B3@5A8^V*,0A35`
K3+A8U.3‰E1L.B3+;5EA*+, "3*.K3‰E"C2/3T‚3D•//3].KA^.W{A35`
10+Tb+A*+, "3*.K3‰E.3[{B3Ÿ5A8a€.K3ˆ{A*+, 3*.K3‰E"C2/3T‚
;5ET*DB3S.K/‰3‰E1L.3D•//‰3‰E1L..3a.KB3S.K1–.K•5I
12.3/|E39{V5[AA36/L,…B+.3CDE.3B3S.K1aˆ/B3@5A8^A35`
1.2.2.2. Tài khoản kế toán sử dụng:
<+/S.KAIB`AD9.,„C‚.KA*+B3‘E.(771Š{3 9.3A35`1aˆ/B3@5
A8^*+B3D /‰'A*+B3D /@{'!
*+B3D (77(!35`1aˆ/B3@5A8^/|E3*.K3‰E"C2/3T‚
*+B3D (77'!35`1aˆ/B3@5A8^/|E
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 10
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
1.2.2.3. Phương pháp hạch toán TK 133- Thuế GTGT khấu trừ
777( (77 (77
35`3*.K.3[{B3Ÿ5
35`1aˆ/B3@5A8^
((("(('"77( F)'"()'"')'
35`1aˆ/B3@5A8^35`
/|ET[AAa3*.K3‰EB3S.K1aˆ/B3@5A8^
(%'"(%7"(%F"''(
F'N"F)("F)'
5E3*.K3‰E"A*+, .3[{B3D|E
F'("F'N"F7'

((("(('
aˆ/3D*.A35`
Sơ đồ 1.2. Sơ đồ hạch toán tài khoản thuế GTGT được khấu
trừ
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 11
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
0(?(2(XQRGLHGHIJRYLZJYKQJOLgKag
39+.+:;!R*B3D {3-+A35A8D.K1L.T2/@{A8U.—V*CDE.3.K3+:{,
?5@AB+.3CDE.31W/V[{B3S.K{3-+V*/L•5E.•5 V\˜10+Tb+1L.T2/@{Cab+
A8J/A35W/"{3‚A35W/3D•/V*K+4E/9/A3*.3T+U.Tb+.3E5.3a/9/B3D 1”/3+
3W"A353W/9/B3D 1L.T2A8J/A35W/{3-+.W{VU.3D•//9/1L.T2/@{A8U./@{
?50.K
1.2.3.1 Nguyên tắc hạch toán:
hCDE.3.K3+:{/@{A8U.—CDE.3.K3+:{1W/V[{"A_.K/S.KAI˜!
™Q0."•5¤3D•/B+.3{3Z1”K+ED"1”/@{/3D1L.T2/@{Cab+
™Q0.B+.3CDE.3/3D/@{Cab+TEIB3S.KAZ.3V”+
™9/B3D /@{Cab+{3-+.W{VU./@{A8U.A3“D•5I12.3
™9/B3D .3€/@{Cab+A353W
™9/B3D 1”/3+1”A8-3W/3D/@{Cab+
™9/B3D 1”K+ED/3D1L.T2A8J/A35W/1ŠA3J/3+:.B30+Vaˆ.KK+ED
B3D9..W+MWT*.3[.V<+K+9A82K+EDB3DE..W+MW
™9/B3D {3-+A35T”.KVE+B39/
h*+B3D .*IB3S.K{3 9.3,0T0.1Œ5Aa;*/S.KAI;¥1Œ5AaT0.T*D
/9//S.KAI/D.T*/9/B3D A3E.3AD9./S.KAI;¥T*/S.KAI/D.
h*+B3D (7F{3-+3D</3AD9./3+A+`A/3DA^.K1L.T2/‰•5E.3:A3E.3
AD9.T*A3“DCš+8+U.KA^.KB3D {3-+A35.W+MW
h50+BzB`AD9.{3-+B+Š;A8E10+/3+`5T*?9/.3[.,0{39A,+.3",0CaA*+
B3D (7Fœ{3-+A35.W+MWœTb+/9/1L.T2/‰•5E.3:A3“DA^.K.W+C5.KA3E.3
AD9.Y.KA3€+3D</3AD9.M¡A8^'A*+B3D (7F›3-+A35.W+MWœT*A*+B3D
77F›3-+A8-.W+MWœ—A3“D/3+A+`A/3DA^.K10+Aaˆ.K˜

1.2.3.2. Tài khoản kế toán sử dụng:
*+B3D (7F1Š3</3AD9.{3-+A35.W+MW`AD9./3+A+`A1`.A*+B3D /@{
'/|EA*+B3D (7F1Š{3 9.3.W+C5.KA^.KB3D {3-+A35.W+MW
(7F(!Q0.B+.3CDE.3…/9/1L.T2A8J/A35W/
(7FP!3-+A35.W+MWB39/
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 12
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
1.2.3.3. Chứng từ xử dụng
h‰E1L.
‰E1L.A3S.KA3a€.K
3+`5A35
3+`5/3+
‰E1L.T[./35IŠ.B+U;?5@AB3D.W+MW
G+U.M M¡A8^/S.K.ˆ
1.2.3.4. Sổ kế toán
h6.3A3]/3].KA^K3+,_
1.2.3.4.1. Sổ sách sử dụng
GEDKY;/9/,_!/3].KA^K3+,_",_1O.KB\/3].KA^K3+,_¦_/9+(7F
3-+A35.W+MW",_"A3¢B`AD9./3+A+`A
1.2.3.4.2. Trình tự ghi sổ kế toán
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 13
(7F
3].KA^
K0/
3].KA^K3+
,_
_/9+
žž
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
1.2.3.5.Kết cấu và nội dung của tài khoản 136” Phải thu nội bộ”

02E#JYKQJOLgKag
>!0.ˆ/Ž.{3-+A35…
/9/1L.T2.W+MWV–/1Œ5Bz
™0T0.1”K+EDV<+/3D1L.T2/@{
Cab+{3ZA35T~/9/B3D {3-+A35
A8D.K.W+MW
™0A+~.1L.T2/@{A8U.{3-+A35T~"
/9/B3D 1L.T2/@{Cab+{3-+.W{
™0A+~./@{Cab+{3-+A35T~"/9/
B3D /@{A8U.{3-+K+ED?50.K
™0A+~.A35T~M9., {3Ÿ;"3*.K
3‰E"C2/3T‚/3D1L.T2/@{A8U."/@{
Cab+"K+4E/9/1L.T2.W+MW
™353Y+T0."•5¤…1L.T2A3*.3T+U.
™y5I`AAD9.Tb+1L.T2A3*.3T+U.T~
B+.3{3Z",J.K3+:{1”/@{"1”,„C‚.K
™9/B3D {3-+/3+3W"A8-3W1L.T2
/@{A8U."/@{Cab+
™0A+~.1”A35T~"/9/B3D 1L.T2
/@{Cab+{3-+.W{
G¡A8^{3-+A35Tb+{3-+A8-A8D.K.W+
MW/|E/¡.K;WA10+Aaˆ.K
_.K,0{39A,+.3.ˆ Tổng số phát sinh có
>!0.ˆ/Ž.{3-+A35…/9/1L.T2
.W+MWV–//50+Bz
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 14
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
0(?(2(E(JefLSZJGZJWHJQRGLZJYKQJOLgKag
(7F
((("((' ((("(('

—(E˜"—(C˜"—'E˜"—F˜—N˜"—X˜"—($˜"—((˜
B'(( )((
—(M˜—P˜
B'() (F(
—(/˜"—'§˜"—'K˜ —((˜
)(( 77F
—('˜"—()˜
)%(")(%")7(
—'E˜"—7˜

B%((
—'/˜
B%('
—'C˜"—%˜
B777(
)'(
—'“˜"—)˜
Sơ đồ 1.3. Sơ đồ hạch toán tài khoản phải thu nội bộ
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 15
Chuyên đề tốt nghiệp GVHD: TH.S. Lê Thị Hồng Hà
i0jGHLSJKMZk`l[NQmLSIJRYLZJYKQJOLgKag
P(nKkoKpfLkqHrZQbUL
—(E˜/@{3D•/K+EDT0./3D1L.T2/@{Cab+M‡.KA+~.
—(M˜/@{3D•/K+EDTS.//3D1L.T2/@{Cab+M‡.KA*+, /012.3
—(/˜A8a€.K3ˆ{/9/1L.T2AJ/A35W/.3[.T0.CDE.3A8J/A+`{A^.KH.,9/3
.3*.ab/A3“D,J|I•5I~./|E1L.T2/@{A8U.
—(C˜/@{B+.3{3Z,J.K3+:{/3D1L.T2/@{Cab+
—'E˜B3D {3-+A35/|E1L.T2/@{Cab+{3-+.W{/3D1L.T2/@{A8U.T~•5¤
1Œ5Aa{39AA8+Š."•5¤CJ{3Ž.KA*+/3Z.3"•5¤B3“.A3a….K{3–/Vˆ+
—'M˜=9/12.3,0{3-+A35T~B3D /3+A8-3W/3D/9/1L.T2/9{Cab+

—'/˜3-+A351L.T2/@{Cab+T~•5 V\{3-+.W{/@{A8U.
—'C˜=9/C2.3,0{3-+A35M9.3*.K/3D/9/1L.T2/@{Cab+
—'“˜=9/12.3,0{3-+A35T~V”+/9/3D<A1W.K, ?5@AB+.3CDE.3"3D<A1W.K
B39/…1L.T2/@{Cab+
—'§˜W{VU.T0.B+.3CDE.3CD;5E,•;A*+, /012.3M‡.K.K5Y.T0.1Œ5
Aa?HICJ.K/LM 3D•/•5¤1Œ5Aa{39AA8+Š.
—'K˜`AD9.1L.T2/@{A8U.K3+,0T0.B+.3CDE.31aˆ/M_,5.KA^Vˆ+.35[.
3D<A1S.KB+.3CDE.3A8D.KBz/5E81L.T2A8J/A35W/
a(nKkoKpfLkqHrZ_eoK
—7˜01aˆ//3+EA^/9/•5¤CDE.3.K3+:{
—)˜ 0V‹T~3D<A1W.K, ?5@A"B+.3CDE.31”1aˆ//@{A8U./3@{.3[./Œ.M¡
—%˜ 3-+A351L.T2/@{A8U.T*/9/1L.T2.W+MWB39/T~CDE.3A35M9.3*.K
.W+MW
—F˜ 3+/3+3W"A8-3W/3D1L.T2/@{A8U.T*/9/1L.T2.W+MWB39/
i?j(GHLSJKMZk`l[NSKYNIJRYLZJYKQJOLgKag
P(nKkoKpfLkqHrZQbUL
—N˜3+.3[.1aˆ/A+~.CD1L.T2A8J/A35W/.W{VU.
—P˜0T0.B+.3CDE.1L.T2A8J/A35W/1”.W{T*D.KH.,9/3.3*.ab/A3“D,J
|I•5I~./|E/@{A8U.
—X˜3+.3[.1aˆ/A+~.CD1L.T2/@{Cab+.W{VU.T~A+~.V”+B+.3CDE.3".W{
Sinh viên: Nguyễn Thị Hằng – MSSV: 11013093 Trang 16