Tổ chức và hoàn thiện công tác kế toán nguyên vật liệu tại công ty cổ phần sản xuất và xuất nhập khẩu việt phát

Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
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
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  !"#$%&'() 
 
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*-.%'/$
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*78'72923
0:;,<$
0:;
0*=<$
>33$
>?@61
>*AB233
>0C233$
>0:CD
>0*:CB43;!
>00:CB4C
E3BF$
E3BF$GC22CH(
E=,2'61
E*=&I23()
E*3GC2!2J2K
E*=,2'61
E**=&I23()

E0L&?231!BF()
E0L&?$2/?@
SV: Bùi Thị Hường Lớp: K5_CĐKTB
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Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
E0*L&?$2/B
E00L&??@B
E0>L&?$2/
/01+$%&'23+4(56787293*5'
*%9J8,?
*M&&,,!#N
**OPB?P#N
*0+ !B?N23
*0=B?8P23
*0*+ !14?@
*00+ !1,2'23#N
*0>+ !14823
**+IN23N:AQRQ$
S:
**:;
***+NBT'(),()2TS
: 
***+2
****+()2
**0=B?N23
**>33$SU"23
**E=B?N23BF
**E:C233
**E*=,2'2361
**E03BF123N

5:&;*4'$%&'23+4(567
87293*5'
0+I923NB.'(),
()2TS:
0V!
0*$CF!
SV: Bùi Thị Hường Lớp: K5_CĐKTB
*
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
0*L,N23NB.'(),()
2TS:
0*3J9?@23
0**3J9B23
0*03J2
00'W,9B?N23
NB.'(),()2TS:
00X'
00*X'1!
9</=>2
SV: Bùi Thị Hường Lớp: K5_CĐKTB
0
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
?@A2
BBCCCBB
9I,P.%Y23%'YCH
+Z=3[\=,],&?1/3,I3
MPH35N:AQ,Q$S:<9^_
G,23?`7Y3GCH+Z
[=3\=OW`23?G^CF,Nab
I&a8'#J"23NG^,,

9I4#&
=H35NI35%&GYCH&
,c b8';G^4cYd,?
7I"39 2I3]C23?
94,e2N2d`3fSG)
CF`/23(gf/C5h#"23
#C5h]C.NCH+Z=3i
==$ccfe,`2%/8_G,
a23?#&,,9'`8C59#G
,
j(;,')'.NCH-&D9/%E
9F/#/'2()S, 8,NG;/HICH^I3,
&C5hG4H?,,,9,4
,
M;G(;,'84bJ"23
N:AQ,Q$S:^92,_kG?
,,,94,
lP.`G(;,',2<_%/.Nb,
!N_JN4(567;7293*5'm,?
2dG,NI,P4
Thái Nguyên,nE7*n*
AI

Ob=JLCH
SV: Bùi Thị Hường Lớp: K5_CĐKTB
>
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
?JK=
OC532o*(C5P232I,35#23
C5,,CFT,ZCp=qLP

23,734JCHJJCH,
<_TIP#923GC57I'?
#J3,<,7<I,
?#JCH,<Of`34#JCH
,,72PL&S$a5.#P
%43$,C5?25C%'/923fr4c'
()`&&.r^!!CC5%'/
%'#P923JCHa'()`&&'()f
%')s'4f5)92f27
2Ct7<.,#'()2
2T#9oJu
=(3Pf348),F e,
%3OJN4"(f'#4C,
8P%'/8P23%&'()u!f!&
Pv?`cJCHS%'/)%Y45v
Nf`"<I9,2!,P2
#N
=P'()9&Y8!'()
'T54CF9)CF)<)),CF
9F)+!CF1,8)2KPCH%'/,]
'?CF"#N23f23
fSB?N23!23'.
#<(2JH4f,&&83Pf
" 8%YS,P8348'#%&'
()!C5ff,)),I!#'
T`<CH3oY5B'
()S&%'/,N2N!3CF2;%'
/'()2#'())'2;@2;
8'%'I`32;61Mf_,%'J
SV: Bùi Thị Hường Lớp: K5_CĐKTB

E
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
f`N2JH,<(!IYC'()P
4)I<'8')#_)CF
,2JH'()_%&'()wJ,_23
mH(JCF.I`F/;?Y4
,;%'61W)<'(),
'T$Ch'8')CF4W@8C5;<,
?#NJCH
$?CFPx,"#23 8,23
%'/<HINB
.'(),()2TS:b5I_k#"23
,CFIC5h&#NG;/HIG^Y9,L/M
N;&;*4'$%&'()#!*ON,9
4
SV: Bùi Thị Hường Lớp: K5_CĐKTB
y
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
P/3Q2R
/S.%T-;
+45'())&3o
Y5,8P<#a.PI83Pd9
<],'C5,'T'C5
#s'%;332
<;,8`)!','
T7FmH32CFP$C
B?4N%'/2N`'8'<
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Q$S:
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1.1.1 Khái niệm, đặc điểm, vai trò của Nguyên liệu trong trong quá trình sản
xuất
1.1.1.1 Khái niệm về nguyên vật liệu
='(),`4CFP!
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)),I!'T
=%&,'()2a,
P2K'())J8J,8P,2N`
&)8.,J#CF!,
8PP.,<'(),,'T5,
1.1.1.2 Đặc điểm và vai trò của nguyên vật liệu trong quá trình sản xuất
='(),P8P#,m2
P=A+#l 2f",`342N!3,
),92!&,'T

=%&'()8J,8P2N`CF&
)8.J#f!P.,8P,J'T
5sf7CH%'/N23'8'
6132,%'W)<'(),,
'T7f/i)%YON
23,922N!3CF,8PN
%'/23,<#$,$C5W)2JH.#,m8P
`.3'()2!CF?I`32
'()7@)Cd^<)'2;#
%&'()+ 8,)N8P23W
,,4123
1.1.2 Yêu cầu quản lý NVL
SV: Bùi Thị Hường Lớp: K5_CĐKTB
}
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
+45'()CH3oY)
5<'(),<,'T%'/
f/i)5,,<'T<&
'f8%'/F/!'85
`1)%&I`),61
-.%Y.,'f.#2,!
8'%'2'CF8JC;3.
3'84<#2,;8'%'f1<F,f#2'
7c`Ig8.]CB232S84
<c(32';G_.2\8'
%'Gx2!
-.?,'(;J?I`14
5v?'(Jx5I`4!4!f
7?"@CHF3C11 I`C%9
;?Y4

-.?8,'I.#B!
#1,;!?@B23BF,3
G_3P%J!GxI83Y#3F
Gx2!43`2,"23(;
3P)N%'/61,
f,';(CP'()f
MI;<)CF.%Y#4
5'()2=@f'f1B?
%'/
1.1.3 Nhiệm vụ của kế toán Nguyên vật liệu đối với việc quản lý và sử dụng
Nguyên vật liệu
3,N111%'/23&3!?P2
YF/()@ !#.@.%'/
@?7#23'().I
1t
~=B?g'BF49&&!
8'%'&&()m2=<,I3
SV: Bùi Thị Hường Lớp: K5_CĐKTB
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Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
^,22!&&I23
9 4CF#'HW'8')2JH
.#_#%&N(;c
~•1_cC92\C5h
2!8PJI.#3P
8.9€?@N!?@•3P_C
%JW'8'614)N239
2FN^aN23,
23,,8P923%4;
~!),3P8'%'I`,61

7@,9()`8(6/C@3?Y )
T)=<(J<(4CF,JCI3C,
61,%&'()2
5f!&+;S'2()#!*
1.3.1 Phân loại
='()8m9
9?25bP23N1%&'()
,<7/Y2+!%'/ e,B?
35@?11.%'J
.'3,;_G9?<F
1.3.1.1.Phân loại theo công dụng nguyên vật liệu
[$,<,`%&
N383),&)#3#'T
[$U,`'TC%383NC'
TN€8N‚8_<•b!3'T,
N383
Vật liệu chínhU,`'T^%P 9.383
NCtAcg'F
Vật liệu phụU,`f11%&'
()CF6123F5<!,,;<7
)CF#'T CF61!'8'N1P
SV: Bùi Thị Hường Lớp: K5_CĐKTB

Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
P8&CH b!11.2\.%'/C
4P4T
[$tU,`?b!7Ct8b
#€c•(7.€d•$
I),P1fCF,P&
'(),b3PoY5,f"%

Y923%4;]f.,2\%'/
,,251NCH
[:1b3tU,CCF61P8'Ck
=A+#
[=38J,QsOtU,38J11
PQsO=A+
[S2mt
~t=4B
~t:3
:3,`m@%&'()2!61
 8,
S;C_23'B%9 
J45v+mH,!(;I4!
,B!AB!f1N%'
/, 8,925N

1.2.1.2.Phân loại theo chức năng nguyên vật liệu đối với quá trình sản xuất
[tU,`
%&'()'T
~$I3tU,I3%
&'()'T
~$3tU,%&1
1'()'T
[ !t88&ff'T
["#$"%$C)8_IB
SV: Bùi Thị Hường Lớp: K5_CĐKTB
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Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
S;C_23B?,2'!2'
!'2JH&&fI83P#%

&'()2
/S'()#!*
ƒXI32t
[+45,t=J4I32,J
fP5<I3€8m<!8'%'
84(38'%';8'!•P€~•32T€3f•@€[•
2''32)€3f•Xf3<3
X=X=GC2)@&8W€„•C33<3X=X=
GCI3&8Wf3
[+45IN383t=J4I3
2,I3#N111()GN383,
<!84k€3f•
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N111(),N3839sP
49''CHN383
[=CHFsf4#J28W
&I3,Pm4)JP5
<2€3f•
[:3m2t=JI32<,C5<I3
f!8CF
[+45CF7Ct=&I3<GJCHC
CP<%33
ƒXI3()2
+!<I3#()2f!1P
`Ct
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()b2KCF<4CF()2,
I3m.2K

SV: Bùi Thị Hường Lớp: K5_CĐKTB

0
XI3#
()2K
4CF
()2K
J8&%;
„ (
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
=ftJ8&%;CF<G0t
ig/Sh&'0%ijkf-k(
=GC,I3()2CF7?,4CF
()22K,I38&%;!<
=ft
:C,b!<…4()2@

g/Sh&'#.1:l1:mnn`o
:C,'(JCFI32#@.
,'3,',C5&()C5,&()
Af7?,4CF()2!<I3()2G
ct=<GI3C54"CF<GI3.
2$CI3#m42K<,I3#
2P.,b
,g/Sh&'0%#. -l1:mn`o
=GC,CHCF145fJ
 #XI3#()2CF7?,4
CF()2,2€•I3#@,@.
@N,,4CF()2G@.Lf2
2G,&2()2G)
pg5.'.S'-!q
SV: Bùi Thị Hường Lớp: K5_CĐKTB

>
XI3
()2„
2K
4CF
b(
2K
+J8&
%;
+I3
8&%;„
I3m2.2K~=JI3SU2K
4CFSUm.2K~4CFSU2K
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
+921f#,h^2
J)CH(()2:C,fC!,'
w,P<(2N
=ft
1.3.3 Đánh giá vật liệu theo giá hạch toán
[=C53'(J4`I3,#t
Af<I3#,()22K7?,()
2,4t

W9%&'%2()#!*
W. Chứng từ sử dụng
=G3P?@23%J8,GM+>{={+=,
7}}E#8P,<,M+||E,yz7}||#8P,
<?@23N618mt
[ :32€h4nrS=•
[ :3()2€h4n*rS=•

[ :3()22!P8P€h4n0rS=•
[ :3()CG?€h4n>rS=•
[ O8'2!€h4nzrS=•
SV: Bùi Thị Hường Lớp: K5_CĐKTB
E
=BI3
$SU()2
=BI3
m.2K
=BI3

=BI3
$SUm42K
=BJI
3#$SUm„
2.2K
A4CF$SU
m42K
+.
42K
L4„
XI3SU
m.2K
XSUm.
2K
=BI3
SU2K
~
~
=B

SU2K
~ [
„
(
„
XI3SU
()2K
XSU
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=D2
?@()
AB€D•233
O'2BF
Q)m2
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
[‡2tGC43N!&g##2
]CF3,D2]CCD
[‡"23t23B43N!!g&&
()m2#@C@2+!f4,B4
3N!23'8'28'2()
?@()#26AB43N!]CFGx'
9a24CF,aJ43,2!434
`43N!5D2,54#23BF
$P,&I3GCB43N
!CF2%Gmt
X_t
XW,
X4,
+432!

1.4.3.3 Phương pháp sổ số dư
ƒ$ct
[‡2t#2aGx&&()Ga
[‡"23tGx&&(;G@f@
GaJ
ƒ=&Igt
SV: Bùi Thị Hường Lớp: K5_CĐKTB
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?@
O'2
=D2
?@()
O'2(;AB43N!
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
[‡2t#2]D24CCHF$C4
'<4mm,P4CF#4C
[‡"23t23B4CG@2ABb'7!
g&&()=@8'28'2()238'
]23U]23()m@8']238'BF()m
G@CGaJ
42B4C#26237?,4m4
<Jm2!,P49B4C
S2!43CF7?,P494m2B4C,
8'2BF()m€P49•,435B23BF
$P&I233CGCB4CCF2
%8Wmt
X_t
X,,
X4,
+432!

X9%&'Mr.2()#!*
X9%&'Mr.2()#!*h&..'.$)$-l()
&'.'&'&/!
:C,1f%N5#3,
$,C5'()9'T254CF5
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SV: Bùi Thị Hường Lớp: K5_CĐKTB
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=D2
AB4C
O'2
O'2BF()m
?@()
O'23()
O']23()O']23
?@
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
+!$SU2361,2'!t
/;$&X2()#!*
=,2',b!GxJf&&7'$SUG
I3f!3G@f?2bGC%'
/,#@J
OFt:'I3,7$SU2KC,IN
383f4
Oft:'I3,'$SU2KC()b()8
f43132)CFC
A4C$F€.2K 42K•t:'J$SUm2€.2K 
42K•
=,2'E*f!,,2')*Ct
[=E*t$SU<

[=E**tS1
[=E*0t$
[=E*>t:1b3
[=E*EtSC38J(;I8'
[=E*|tS2
E/;$&XG;--
=,2',b!Gx$SUsL,f,
^)^P%9`#C4
C92€2!'462CH2•
OFt:',CH7
Oft:',CH2KC5^2!
8P61 8,2,
A4C8Ft:'J,CH€.2K 42K•
$,%&23"61P4,2'%
2Ct=0000*u
7?,),3(g).3&2,93f!
82!'94CF)CF%O2!7
?,23%'I3,…O8'2!2Cˆf8P?
e…:32ˆCf)8,,88'
SV: Bùi Thị Hường Lớp: K5_CĐKTB
*n
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
2!m#2#2e4I,3m!
"23,7?B=CHF@3%
#2'88P?,bCH88'
?@CF61CH8
mt
[Lf8,€3<GCI3•
[LfX=X=€3<GC2)@•
[:323()22!P8P:3()CG

?3()2ubG@P#3#@s
1.5.1.2- Trình tự kế toán nhập, xuất nguyên vật liệu
?@CF618
mt8,€3<GCI3•J
7€3<GC2)@•23()23
()22!P8P3()CG?()2K
GP11!
+452^f#92<3X=X=G
C2)@€I8,f?@
g23.#•3JX=X=.,CF2N,
I3#$C2,B'
'CH8.C3CF7".3
X=X=.,CF,BCF2)@
Phương pháp hạch toán được khái quát như sau:
TK 331, 111, 112 TK 152 TK 621
141, 311
Tăng do mua ngoài Xuất để chế tạo tổng
hợp
TK
1331
Thuế GTGT
được
TK 627,
641,
khấu trừ 642, 241
TK 151 TK 152 Xuất cho chi phí sản
xuất
Hàng đi đường kỳ trước chung, bán hàng, quản lý,
XDCB
SV: Bùi Thị Hường Lớp: K5_CĐKTB

*
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
Tk 128, 222
TK 411 Xuất kho vốn liên
doanh
Nhận cấp phát vốn góp
liên doanh
TK 411
TK 154 Xuất NVL trả vốn góp liên doanh
Nhập kho NVL tự chế
TK 632
hoặc gia công Xuất
bán
TK 154
Xuất thuê ngoài gia
công chế
TK 642, 3381 Biến
Thừa phát hiện khi kiểm kê
TK 1381
Thiếu phát hiện qua
kiểm kê
TK 128, 222
Nhận lại vốn góp liên
doanh
TK 412
Đánh
giá
Đánh
giá
giảm tăng

Sơ đồ 01: Kế toán tổng hợp vật liệu theo phương pháp KKTX (tính thuế GTGT
theo phương pháp khấu trừ)
TK 331, 111, 112, TK 152 TK621
141, 311 
Xuất để chế tạo sản
phẩm
Tăng do mua ngoài (tổng
giá thanh toán)
TK 152, 411,
222
TK 627, 641,
642
SV: Bùi Thị Hường Lớp: K5_CĐKTB
**
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
Vật liệu tăng do
các
Xuất cho nhu cầu khác
ở phân
nguyên nhân
khác
Xưởng, xuất phục vụ
bán hàng
quản lý, XDCB
Sơ đồ 02: Kế toán tổng hợp vật liệu theo phương pháp KKTX
(Tính thuế GTGT theo phương pháp trực tiếp)
XE9%&'Mr.()#!*h&..'.$Y$)H$s
m999o
&'.'0'&1/!
[=y[23!4!5&&&12367

sb!Gx&&7'G
I3€,<•
89:'I3m2.2K,7
2K
8:t:'I3()b()83
12K,m242K
=y42K2Nf4C,CHCF3G@
C,
[=E*r…6ˆb!'I3
m23G@
89XI3m242K
8:3!I3m.2K
;9XI3m2
[=Er…<!23=ˆtb!'J4,€^
P`#J•CCH62CH8
3G@,@CH8
89I3,CH42K
8:3!I3,CH.2K
;9XI3,CH
SV: Bùi Thị Hường Lớp: K5_CĐKTB
*0
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
$,%&23"61P4,2'
2f%C0000*,2',fP,23
)4CC=Q
&'.'0'01/#$>?,6
+CF!%m23BFGC2!2
J2KCt
TK 152, 151 TK 611 TK 152, 151
Giá trị vật liệu tồn Giá trị vật liệu tồn cuối kỳ

đầu kỳ chưa sử dụng
TK 111, 112, 331, 411 TK 111, 112, 331
Giá trị hàng, hàng mua
trả lại
Giá trị vật liệu tăng thêm
trong
kỳ (tổng giá thanh toán)
TK 621, 627
Giá thực tế vật liệu
xuất dùng
Sơ đồ 03: Kế toán tổng hợp vật liệu theo phương pháp KKĐK
(tính thuế GTGT theo phương pháp trực tiếp)
TK 151, 152 TK 611 TK 151, 152
Giá trị vật liệu tồn đầu kỳ Giá trị vật liệu tồn cuối kỳ
chưa sử dụng
TK 111, 112, 331 TK 111, 112, 331
Giá trị vật liệu mua vào Giảm giá được hưởng và giá
trị
Trong kỳ hàng mua lại
1331
SV: Bùi Thị Hường Lớp: K5_CĐKTB
*>
Báo cáo tốt nghiệp Trường CĐKTKT Thái Nguyên
Thuế GTGT được
TK
1331
Khấu trừ
Thuế,GTGT
được
TK 138, 334, 632,

642
khấu trừ
TK 411 Giá trị thiếu hụt mất mát
Nhận vốn liên doanh,
cấp
phát, tặng, thưởng TK 621, 627, 641,
642
TK 412 Giá trị vật liệu
xuất dùng
Đánh giá tăng
vật liệu
Sơ đồ 04: Kế toán tổng hợp vật liệu theo phương pháp KKĐK
(tính thuế GTGT theo phương pháp khấu trừ)
1.5.3. Hình thức kế toán áp dụng để hạch toán tổng hợp nhập, xuất vật liệu
1.5.3.1 Hình thức Nhật ký – Chứng từ
@ABC2+ 3$D%1EDF
=F,4123G8f#
,2'23F5;<123fG,2'
4?8$F
3F eg123G&I
H541GP23€G,
2'•
3FP^BF53b
PB23,bP%&g
L&?23$2/[?@mfB23t
[ $2/?@
[ O'2
SV: Bùi Thị Hường Lớp: K5_CĐKTB
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