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<, ! : "64.= (  %4
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Dl F _e[".";7L  ";3.T
  7."-S 4kQ-  e[37L
 ";3.TJjbO+„ 7."- e[3" UL R#S
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F`4LL#5 ( #  4#L
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Xây dựng kế hoạch trung và ngắn hạn về đào tạo và phát triển nguồn
nhân lực:
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"8= Q7U!S3 Z X3.["Q  " '3"  .!Jj=:
4X"] 7."-K  -SKO!
3&4X b : =:.=n :J

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Xây dựng đội ngũ cán bộ đầu đàn tại cơ sở:
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3 #"  b " =:SF*4[4LUb
 :T R; 7… 'S 7" UL .6 
.N ! ";J
j87L ";\L#5 KL=: 7."-S" "3 (
3 #"  b " =:SF*4[4LUb
 :T R; 7… 'S 7" UL .6 
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" UL R#-#3 W\LF= =„LSRL".=
8
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 ";3SQ7U! "L S •X"S#a :bS3 UpS
 WNl€J,  :#QR" UL  ";
.6 R4X.=" l- =bS:4X(.["
5"" UL .= •N  dL(\L o .=
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0="LSFr" UL =  6 SL? L"
 .=L LSl#nSl":"  &L#nSl"
:"%S":"=S":" "J1'" =   .= = 
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FP 4:", "C4SF,0CCF ; "C,SF

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 4:"G0,{BDBDF%%S U74#"  ",_A-cC";:"
Lb*Q7U!rL =7.["#5.5b4[J
7F2FLF(]#,
, ! "; ";.T.=R3l€\LU!
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F \Q7U! : #QR" UL J
F \.";&.'43 T.T #QR" UL
: R4X.= ";LJ
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";6.= †L.T\L JM"5=4k":"U"; %3 3
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13
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5"4X#„UT "JD5.'.";$ &3 "O
&.=l"8$ &.=&3 &:3\L ";3.T]
 4 \LJAl"8=  6" UL -
$ &"S K#!  wS
6 JAK = ."-K5"L ; l m.["
 LJ
19
SƠ ĐỒ 2.1: SƠ ĐỒ BỘ MÁY KẾ TOÁN
Kế toán trưởng
Thủ quỹ
Kế toán tổng hợpKế toán thanh toán kiêm lương và BHXH
-&#./0)1(%
)?4a2=4k"&b\LSK
 ";.T$ & ! ";.N %N \L
3 3'S 4kQ- %U^"   7 8.5.=  :
" UL \LS6QR d""3 3 €7L ";
#„UT.5J2'3.=35"‰"ˆ" UL  %_
N \L3 3'
)?$ X3,$ X3#5";€"6\L3 '
3  #5U4.=3 #" ˆ.=#$#  47
5"S75"=" S :" UL \L
J
)? L "-4.=CvC %U^"  L

 4"6lS"6„"7 =Sa#$…"6lt"6„"7
=t:&t3 "L 7."-JC==5" ".[" \….6
#5U4"6lS5" ".["7 =.6#5U4"6„"7 =J
), \… .5€"6\LS ) ""6U!L
-3 " ) "\L L S ==5" "#5U4"6l
.[" L J
2.1.3. Công tác tổ chức kế toán tại công ty
2.1.3.1 Hình thức kế toán công ty áp dụng
AL  ";3.'UT ; 5="  5 R.6 ;
 5=" U3UT= ; 5U=" ( L = J
C";L,0CCvR '3 W.=b4, "0-L
3UT   &-."; " w3S$ & &*S7
 8 &* \4X ! ";-"RkS#$# J
F =L3UT UL  ";3
.*L.= xSL =  %N #5/‹9‹‚j)=" ( =
‹‹9\L4a,="F ( J
)0"-nb*=‹‹0 =‹‹0
20
)?ˆ :  %O
)j"6 : j1";0L
)P 43 3 :  = 5"ˆ?- L" 4kQ-
)P 43 3QN "N-.'";QR:( "
-.'";QR %3 43 3".N 7"L6
)P 43 3(  M,M,P 43 3 R*
)FO&.=l"8 :" UL -
,0CCvR '3 W.=b4, "0-` e   & '
(Y &*3 T.T J,R &*S"8Š=
#„UT8 %U^" % 4[UŠ.=N \L=" ( .6
3 3' 5-J, %   &=#„UT#$
#L#$ '() &*S#$"S-S#$ V ""J

21
FT 8 !4X 8 ";L##L

22
1
F &*5.=
3 7$
1
Sơ đồ 2.2: Sơ đồ trình tự ghi sổ kế toán theo hình
thức nhật ký - chứng từ
M " ==
M "5" 
j5" ""8L
$ X3
 ""
$"
0 ') &*
, V.=#$
 ""
$…
-
=" (
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Œ, ! "#$
)C==O&.= &*5`4X"8LSR#5"; "
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