Thực trạng kế toán tiêu thụ và xác định kết quả tiêu thụ tại công ty cổ phần portserco

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“ Thực trạng kế toán tiêu thụ và xác định kết quả tiêu thụ tại công ty cổ phần
Portserco”
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Chương 1: Đặc điểm sản xuất kinh doanh, tổ chức quản lý của công ty cổ phần
Portserco
1.1 Đặc điểm hoạt động của công ty cổ phần Portserco
1.1.1. Ngành nghề kinh doanh
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1.1.2.Quy mô về vốn
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%1=L6(>*E.*3(S*
j;#=e`k4lk` 2
 
1.2.Đặc điểm tổ chức quản lý và tổ chức kế toán của công ty CP Portserco
1.2.1 Đặc điểm tổ chức quản lý của công ty
j;#=e`k4lk` 3
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HỘI ĐỒNG QUẢN TRỊ
GIÁM ĐỐC
PHÓ
GIÁM ĐỐC
PHÒNG TÀI CHÍNH KẾ TOÁN

PHÒNG TỔ CHỨC HÀNH CHÍNH
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GIÁM ĐỐC
PHÒNG KINH DOANH
CHI NHÁNH KINH DOANH THƯƠNG MẠI
CHI NHÁNH CỬA HÀNG MIỄN THUẾ
CHI NHÁNH KINH DOANH VẬN TẢI VÀ DVKT
CHI NHÁNH DỊCH VỤ HÀNG HẢI VÀ KHO BÃI
BAN
KIỂM SOÁT
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- Phòng kinh doanh: ##*10#%F*?(/=*?(0*41
I*3?(Kv#*?(0*a4S(1'*D0*K0'*"#E*40*
'*?(0*:JLM'(R*G*/%1=*0*;(%9/-(J1c#%;(%<*
16:J41I*Q(,41I.F1<./)1.,45(0(
/16*1-'.J0(WW41I*3*?((?:*0*<.%v
41(5K0/#
q Phòng kế toán : ##*10#%F*?(*?(0*~J(@(1
*D/*?(0*(F4Nq45(0*3*?('%J#KJ/16*KJ(/.0((12
/F• 45;*(1*D%@4\'412#0(*1.Djmt'(D(010(<.
LM("4J"*;((41I*3*?(
qPhòng tổ chức hành chính:##*10#%F*?(/=*?(0*
:J(@v&L>*':J(@L%9q(1=L /:J(@*D'*0*
*?(0*40*(S>.&*?C*•:= • 45;*/(R*G*(>*16
(Q(*J*0*;(%9L1N:%5L_/>*(R*G**D*3(?(/
*3*0*% /@(>*(9*(*0*L_/>*L1N:
j;#=e`k4lk` 4
 
- Các Chi nhánh trực thuộcKv#10t1I-(J1/@*
/U4‚(-('10t1I #;1/10@*/UJ1/

tK71
0*10L% /@(>*(9*?(*R.$(S*ƒ;*(0.U(9*'
*@>:JLM*310#%F*?(C*A1%<*•:=10;(
%9(S* *540*1.D(N* 845;*41I"#%<*10#
%F*?(1 *Q(R*G**310Kv#10#%F*10'E
10#%F*10/K9#01h./16*1'*"*G/(WW(>*(5'
10#%F*?(1:JLM* 8/-(*Q(4‚(-(/*?&L%9(>*
(15.
1.2.2. Tổ chức bộ máy kế toán của công ty
1.2.2.1. Đặc điểm tổ chức bộ máy kế toán


~6(>*(5
~616./U
G%$K9#045(0(;1/".,*?(LKế toán trưởng kiêm kế
toán tổng hợp -*E16#/U:JLM*^%;**?(0*45(0(*?('
•A1(>*(15.%1=(R*G*/*^%;K9#045(0(S%h*5%945
(0'(14J16•A1412#((K9*G(]45(0@(0*
16#()*K10#%F*'(0*16#((0/)1&0*)*%v(A1
10#0(412#((WW(1*D(;1*?(v(A1*E(0*16#(R<.R
0*'*0*16./U41(5.0(1(;1*?((]*0*45(0/1N• K0*045
(0%@4\%2K0*0LN*Q.(N
- Thủ quỹ15.-.15('.15*1(]45(0((0%E('
*1':JLM(1=#C((;1*?(
- Kế toán tiền gửi ngân hàng*@(0*16#/=/Q%=L1N:%5(1=
r1&(SIV1(WWK15%9(14J*3*?((;1*0*&
*EL1N45(':JLM*?(0*((1=K0%2((0*0*<.%v41
(5*B*2(J**0*% /@*G1N'NL16'*1(J*0*4J
*1.D.0(1(4\:&
- Kế toán thanh toán (15.-/+rLM*0*.15('.15*1(1=#C(L1N

:%5*0*4J(/*1.D%<*81%5/".,*?(
j;#=e`k4lk` 5
t„…†‡ˆ‰tat„…†Š‹
t„…†
Œ
…†
•~Ž
t„…†
••
t„…†
‘‹
 
- Kế toán công nợ SIV1(WW*?<*3*?(%F1/)1*
*Q.'40*/*0*% /@(>*(9*• 45;**1(J'(v1*?</
41N#16#L?16#/U4N41:5((0(5*I16.
1'(;1*0*.&+8/*0*% /@(>*(9*%<*+&I>45(0
1Nt5(0(;1*0*% /@ *@(0*16#(SIV1(WWJ+Q(41I
*3+D16.'*10/)1*?('.J0*0*16./U41(5.0(1(
*0*+D16.'*10%5*F1(0:5((0'L K0*0/r1/=(R*?
(
1.2.2.2 Đặc điểm tổ chức sổ kế toán
Hình thức kế toán sử dụng:?(rIUW(G*R45(0(SW(G*
G(]1R'%<*(>*16(N.$#=#45(0a1%<*L (W1N*
*?(
Các loại sổ được áp dụng:)1W(G*G(]1R'*0*L;1R%<*0.IU
(;1*?(Kv#
q G(]1R
q jR%"4D*G(]1R
q jR*01
q jR'(’45(0*1(15(

q uJ4N*G(]
Sơ đồ 3: Sơ đồ hoạch toán và trình tự ghi sổ thủ công

j;#=e`k4lk` 6
 
'&/1N45(0.U(0*(].$*"*G/*0**G(]
F*%7412#( FL16.0(1/.$#=#45(0(#0(D'/1
*G(]*3#W/4M/j%E'*2%545(0(8+S#+b(4MI6('
%E*2%5K9.-45(0(R<./)1%$%3*G(]F*4“#(S%2L
1!
F14\'45(0/1N.U(0*(].$(R<.FL16%E1R*1
(15(%2L1!F1/)142(0(R<.'( <.(Q(*J*0**G(]*3*0*45(0
.$%2412#('0(FL16%7%3/<.L6s41(Q((W%E
*G(](:2(S(0%2L(!'1R*01*0*(14J1'45(0
(R<.*,.J1(R<.FL16((0':M'"#%2K0*0
N* 8LM(5(1R/-(W*?(%70.IU.$##=#45(0
/)1(W(>
Chính sách kế toán áp dụng tại công ty:
− c#%0.G*$J+Q(41I/.U*/U*/16*;*(0'
*?(/-IUL1;(*0*(14JIuK(S:5(%@F
y”{wllk{~qu'(&(3*P#>*/*5%945(016(#0**G(]
45(0%<*rIU(;1*?((S#d:%@*3u91Du0*0
(1*D%<*L .O<./)1*P#>*/*5%945(0.O<.
−  .0.;*(0(v4(S. .0.4N41(A
+N
−  .0.(D10(v4(S. .0.KW:&(A1%12#
− D4Q(1J*F%@(S. .0.%A(•
−  .0.(D(5(S. .0.4Q(]
j;#=e`k4lk` 7
–—

˜™••…šaat„…†ešaam›
•œg…~‡•ž•Ÿ‡ˆ 
¡ u0*0(1*D
¡ u0*0:J(@
¡ mQ(*G(]1R'
R(’*1(15(
¡ mQ(R(R<.
u¢Š‹
–—
 
− 1N%945(0KH(%$(]ly{ly/45((h*/`y{yw
"#
−  /@(1=(6*3*?(L
j;#=e`k4lk` 8
 
CHƯƠNG 2: THỰC TRẠNG CÔNG TÁC KẾ TOÁN TIÊU THỤ VÀ XÁC
ĐỊNH KẾT QUẢ TIÊU THỤ TẠI CÔNG TY CỔ PHẦN PORTSERCO.
2.1. Đặc điểm hoạt động bán hàng tại công ty
2.1.1. Đặc điểm sản phẩm và thị trường tiêu thụ.
ELJ.P#%<**?(#/=%2.U*/U#U*%D*K0L;1*
40*'4?.J1%2(1NIO%E'41I.J1+Q(.0((]*$
*3(@(A/.J1I>/%C*%12#*3#C(41Ia[1L;1
E%=*E#9(%C*%12#1N/%241I*E16:J%,1T141I
.J1H#KH(%<*%1=%E%2*E*15L<*41I(D*<.
?((S*41I( #;1/=*0*#C(/-(('1NL16'
I$(L**0*. (16/-(J13/u9'(*?(/40*
1*?(84/>*a1=(/&NW.U*/U(1NIO*N
!*3L;1J.P#0D(K15%9?(L?*FH(W#415#
!. );(%9*L?%0.G%<**$*3A1(1N
IO/**Q.*A1(1NIO!#C(*Q(L<Q(

!#C(*35%<* (]v()*aC(1N
L16'I$(LL#C(I*0'IKF* 1N/16*L4.J1%<*(15
*P(-';*5/16*L4!#C(:0L&'5L4:0
L&fId%5U('&(R(Q(**?(
2.1.2. Phương thức bán hàng tại công ty
16'*?(*E1. (G*K0*35LK0*((1='KO
(]*?</. (G*K0L’
Phương thức bán hàng chưa thu tiền, bù trừ công nợ%C*(O;(%9
*35*3*?(L/-(J1%. (G*N/16*K0f*EL1N:#-(
(15(%5;(%9/-(J1?(f4D<.%v/-(J1/)1#9(*?(j
%E%2/-*2Fo*(1Sp(W*?((S*f(N#9(F% 
/@/-(J140*/-*2F%E!% /@/-(J1f%<**?(
(S*G1NL16%2*;+Sj41:0(W/-(J1((W*?(
f4?((1=(]/16*GI$*% /@/-(J1#(15KO(]*?
<'F(1=#*?((S**,(15(Wf%<*((0Kc*24J
L*35
Phương thức bán lẻ40*L’(A#4?*E<.%v41(5
O(S40**EN*$1E% 4?#I16.L 
4?L E% (S%h:%@F1/)1K0L’4?L E% '%@
4\&/1NK0.J1L KJ4NK0L’Ev1r1*K9.-45(0
%2L#*"*G(DI('(5/L E% *FoE% 
4?1*40*#*^L(;1% /@p
2.1.3. Phương thức thanh toán tại công ty
%C*(O*3*?(L/16*K0*E#F1L1N6#-((15(/)1L_/>*
*D*3*?(L/-(J1%. (G*'/16*K?K01NL16'(L*3
5LKO(]:*?<ND(.0(1*0*4J((0Kc(1=#C('(1=
r1&b*s
/-'8*?(*B(v(;1. (G*((0Kc(1=#C(
/)1!40*#L’'#FL<D('#(;1*&+"s
j;#=e`k4lk` 9

 
2.2. Kế toán doanh thu bán hàng
16*1-I(K0J8(>*(15.%545(:J41I
*3I16.(4\(NK0*045(:J;(%941I/J8
%5*^(1Nv/F*38!(NKJ*&%F145(0SN(H*(-
(Z'I(K0*^%<*1-41*EKc*G*H**H/=4J
"(%<*L<1D*41(5W/-'/16*1-I(K0.J1I>(N
!N(H*Q(%@
(K0%<*1-41%v(A1(T#7(Q(*J*0*%1=416

1. 16.*21.$L)31/L<1D*H/)1:=8!J.P#'
E
2. 16.4?*,H#1!:=:JLMA18!J.P#'
EC*:=412#0(j'E
3. (%<*+0*%@( %F1*H**H
4. (%7(f(%<*L<1D*41(5(]K0
5. m0*%@%<**1.DL1N:%5/16*K0
2.3.1 Tài khoản và chứng từ, sổ sách sử dụng
Tài khoản sử dụng:2(SIV1I(K0/I@*/U.0(1(4\'
45(0*35rIU(14J”yyyye(K0
Chứng từ sử dụng:E% 10(@1("s
Số sách sử dụng:jR*1(15((14J”yyyy'jR*01(14J”yyyy
2.3.2 Trình tự kế toán
q Phương thức bán hàng chưa thu tiền và bù trừ công nợ
j %v/=:(WK0(1N(U(S. (G*K0*((1=/
KO(]*?<(;1*?(
j;#=e`k4lk` 10
Hóa đơn GTGT
Đơn đặt hàng
Lưu Liên 1

Đơn đặt hàng
Kiểm tra
Đơn đặt hàng
Ký, duyệt
Đơn đặt hàng đã ký, duyệt
Hóa đơn GTGT
Ký, duyệt
Hóa đơn GTGT đã duyệt
Hóa đơn (Liên 2)
Hóa đơn GTGT (Liên 3)
Ghi sổ
 
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Khách hàng Phòng kinh doanh Kế toán Giám đốc
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@*^ Số 40 – đường 30 tháng 2 – quận Hải Châu - Thành phố Đà Nẵng
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Người mua hàng Người bán hàng
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q Phương thức bán lẻ:
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2.3. Kế toán giá vốn hàng bán
2.3.1. Phương pháp xác định giá vốn

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2.3.2. Tài khoản và chứng từ, sổ sách sử dụng
Tài khoản sử dụng:10/FK0%<*.J0(?:(14Jk`we10
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Số sách kế toán sử dụng:jR*01(14Jk`w
2.3.3. Trình tự kế toán
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j;#=e`k4lk` 18
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j41-.15+Q((;#(W(34(15+Q(4'45(041

-%<*.15+Q(4(;#I(34*2LN'fLNKJ4N1NL16
(S(]% /@/-(J1*E#d
j;#=e`k4lk` 19
 
uJ4N1NL16*DL* 8%2.,41IL .15+Q(4
*U(2L+Q(I$I1SSL**?(/-(J1j/)1FL<L`wk”LD('% 10
/Fyxxw|xz%{L
j;#=e`k4lk` 20
 
t5(0fIO.15+Q(4%2 I!L16/.$#=#'%EI!L16
%<*45(+Q((>%9:*G(]1Rjly'R*1(15((14Jk`w'R*01
(14Jk`w
j;#=e`k4lk` 21
 
5*F1(0(W45(0I)1*10f%10/FLN*(R*?(
(?:(14J``ke*0*4J.J1(J%245(0*?<1-10/Ft5
(0*?<f(?:(14Jy`ke*0*4J.J1(%245(*2:(1
4Jk`wE%<*L&*2
j;#=e`k4lk` 22
 
2.4. Kế toán chi phí bán hàng và chi phí quản lý doanh nghiệp
1.DK0/:JLMI16.%<*1-(;1(A1%12#
.0(1'4?*"*G/(A1%12#(>*('(>**1(1=/.O<./)1I
((S%h1J(5(cơ sở dồn tích/nguyên tắc phù hợp*36(F*P
#>*45(016(#
2.4.1. Kế toán chi phí bán hàng
2.4.1.1. Tài khoản và chứng từ, sổ sách sử dụng
%C*(O*3?(41I#C(1NL16N*1.DK0
4?(SIV11N#(SIV1**(Q(*J0#I16.41
IQ(*J*0**1.DL1N:%5:0(WK0%=%<**1L*1.D

K0Kv#
− 1.D&/1NK0v#(1=L '*0*4J(D*(SL 
*3&/1NK0
− 1.D4QjIO*K9.-K0
− 1.DIU*U'%vIOU*U'%vIOrIU(;1K9.-K0
j;#=e`k4lk` 23
 
− 1.D/-*21.D/-*2+Q(4P%5*J'*1.D
/-*2()*
− 1.D#11=%16')*'%16(;1'/".,.P#'rIU
(;1K9.-K0
− 1.D40*Kc(1=Kv#*0**1.D42(N'*1.D(15.40*'91
@40*'*1.DL71/'*1.DKF*+5.'/-*2
14JrIUtk}ye1.DK0
Chứng từ sử dụng: E% ' .15*1' .1545(0'1QK0<'KJ
((0(1=L 'um'KJ(D*4Qj'K1NL1
Sổ sách sử dụng:uJ4N*G(]*1.DK0'R*1(15((14Jk}y'*G
(]1R*E*0*(14JL1N:'R*01(14Jk}y
2.4.1.2. Trình tự kế toán
1.DK0f%<*(>*168.DI)1*10t1I( 
#;1t1*E16./U.0(1'45(0.J1412#('%F1*15*G(]()*41
 L16/#0(DF1(0'45(+Q(KJ4N*G(]'R*1(15((14J
k}y'*G(]1R*E*0*(14JL1N:'F*01(14Jk}y(W(3(8
% /@4Mv(A145(*2:(14J(1Lt``ke0*4J.J1
(J*2LN(R*?(%211J#*0*4J.J1(J%F1/)1*?(
DIU/=*1.DIU*U'%vIO
t1*E*$/=*1.DIU*U'%vIOor*!#01'/".,
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